Public Act 103-0008

HB3817 Enrolled LRB103 30519 DTM 56952 b

AN ACT concerning State government.

Be it enacted by the People of the State of Illinois,

represented in the General Assembly:

ARTICLE 1.

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

2024 Budget Implementation Act.

Section 1-5. Purpose. It is the purpose of this Act to make

changes in State programs that are necessary to implement the

State budget for Fiscal Year 2024.

ARTICLE 3.

Section 3-5. Short title. This Article may be cited as the

Council of State Governments Act. As used in this Article,

"this Act" refers to this Article.

Section 3-10. Participation in Council of State

Governments. The majority and minority leadership of the

Senate and the House of Representatives, as well as members of

appropriate legislative committees and commissions, as

determined by such leadership, may annually attend appropriate

meetings of the Council of State Governments as

representatives of the General Assembly of the State of

Illinois and may pay such annual membership fee as may be

required to maintain membership in that organization.

ARTICLE 5.

Section 5-5. The State Employees Group Insurance Act of

1971 is amended by changing Sections 6.9 and 6.10 as follows:

(5 ILCS 375/6.9)

Sec. 6.9. Health benefits for community college benefit

recipients and community college dependent beneficiaries.

(a) Purpose. It is the purpose of this amendatory Act of

1997 to establish a uniform program of health benefits for

community college benefit recipients and their dependent

beneficiaries under the administration of the Department of

Central Management Services.

(b) Creation of program. Beginning July 1, 1999, the

Department of Central Management Services shall be responsible

for administering a program of health benefits for community

college benefit recipients and community college dependent

beneficiaries under this Section. The State Universities

Retirement System and the boards of trustees of the various

community college districts shall cooperate with the

Department in this endeavor.

(c) Eligibility. All community college benefit recipients

and community college dependent beneficiaries shall be

eligible to participate in the program established under this

Section, without any interruption or delay in coverage or

limitation as to pre-existing medical conditions. Eligibility

to participate shall be determined by the State Universities

Retirement System. Eligibility information shall be

communicated to the Department of Central Management Services

in a format acceptable to the Department.

Eligible community college benefit recipients may enroll

or re-enroll in the program of health benefits established

under this Section during any applicable annual open

enrollment period and as otherwise permitted by the Department

of Central Management Services. A community college benefit

recipient shall not be deemed ineligible to participate solely

by reason of the community college benefit recipient having

made a previous election to disenroll or otherwise not

participate in the program of health benefits.

(d) Coverage. The health benefit coverage provided under

this Section shall be a program of health, dental, and vision

benefits.

The program of health benefits under this Section may

include any or all of the benefit limitations, including but

not limited to a reduction in benefits based on eligibility

for federal Medicare benefits, that are provided under

subsection (a) of Section 6 of this Act for other health

benefit programs under this Act.

(e) Insurance rates and premiums. The Director shall

determine the insurance rates and premiums for community

college benefit recipients and community college dependent

beneficiaries and shall present to the State Universities

Retirement System, by April 15 of each calendar year, the

rate-setting methodology (including, but not limited to,

utilization levels and costs) used to determine the insurance

rates and premiums. Rates and premiums may be based in part on

age and eligibility for federal Medicare coverage. The

Director shall also determine premiums that will allow for the

establishment of an actuarially sound reserve for this

program.

The cost of health benefits under the program shall be

paid as follows:

(1) For a community college benefit recipient, up to

75% of the total insurance rate shall be paid from the

Community College Health Insurance Security Fund.

(2) The balance of the rate of insurance, including

the entire premium for any coverage for community college

dependent beneficiaries that has been elected, shall be

paid by deductions authorized by the community college

benefit recipient to be withheld from his or her monthly

annuity or benefit payment from the State Universities

Retirement System; except that (i) if the balance of the

cost of coverage exceeds the amount of the monthly annuity

or benefit payment, the difference shall be paid directly

to the State Universities Retirement System by the

community college benefit recipient, and (ii) all or part

of the balance of the cost of coverage may, at the option

of the board of trustees of the community college

district, be paid to the State Universities Retirement

System by the board of the community college district from

which the community college benefit recipient retired. The

State Universities Retirement System shall promptly

deposit all moneys withheld by or paid to it under this

subdivision (e)(2) into the Community College Health

Insurance Security Fund. These moneys shall not be

considered assets of the State Universities Retirement

System.

(f) Financing. All revenues arising from the

administration of the health benefit program established under

this Section shall be deposited into the Community College

Health Insurance Security Fund, which is hereby created as a

nonappropriated trust fund to be held outside the State

Treasury, with the State Treasurer as custodian. Any interest

earned on moneys in the Community College Health Insurance

Security Fund shall be deposited into the Fund.

Moneys in the Community College Health Insurance Security

Fund shall be used only to pay the costs of the health benefit

program established under this Section, including associated

administrative costs and the establishment of a program

reserve. Beginning January 1, 1999, the Department of Central

Management Services may make expenditures from the Community

College Health Insurance Security Fund for those costs.

(g) Contract for benefits. The Director shall by contract,

self-insurance, or otherwise make available the program of

health benefits for community college benefit recipients and

their community college dependent beneficiaries that is

provided for in this Section. The contract or other

arrangement for the provision of these health benefits shall

be on terms deemed by the Director to be in the best interest

of the State of Illinois and the community college benefit

recipients based on, but not limited to, such criteria as

administrative cost, service capabilities of the carrier or

other contractor, and the costs of the benefits.

(h) Continuation of program. It is the intention of the

General Assembly that the program of health benefits provided

under this Section be maintained on an ongoing, affordable

basis. The program of health benefits provided under this

Section may be amended by the State and is not intended to be a

pension or retirement benefit subject to protection under

Article XIII, Section 5 of the Illinois Constitution.

(i) Other health benefit plans. A health benefit plan

provided by a community college district (other than a

community college district subject to Article VII of the

Public Community College Act) under the terms of a collective

bargaining agreement in effect on or prior to the effective

date of this amendatory Act of 1997 shall continue in force

according to the terms of that agreement, unless otherwise

mutually agreed by the parties to that agreement and the

affected retiree. A community college benefit recipient or

community college dependent beneficiary whose coverage under

such a plan expires shall be eligible to begin participating

in the program established under this Section without any

interruption or delay in coverage or limitation as to

pre-existing medical conditions.

This Act does not prohibit any community college district

from offering additional health benefits for its retirees or

their dependents or survivors.

(j) Committee. A Community College Insurance Program

Committee shall be established and shall consist of the

following 7 members who are appointed by the Governor: 2

members who represent organized labor and are each members of

different unions; one member who represents community college

retirees; one member who represents community college

trustees; one member who represents community college

presidents; one member who represents the Illinois Community

College Board; and one ex officio member who represents the

State Universities Retirement System. The Department of

Central Management Services shall provide administrative

support to the Committee. The Committee shall convene at least

4 times each year and shall review and make recommendations on

program contribution rates once the program is forecasted to

have satisfied the outstanding program debt existing on June

30, 2023 and is operating on a no-hold payment cycle.

(Source: P.A. 100-1017, eff. 8-21-18.)

(5 ILCS 375/6.10)

Sec. 6.10. Contributions to the Community College Health

Insurance Security Fund.

(a) Beginning January 1, 1999 and through June 30, 2023,

every active contributor of the State Universities Retirement

System (established under Article 15 of the Illinois Pension

Code) who (1) is a full-time employee of a community college

district (other than a community college district subject to

Article VII of the Public Community College Act) or an

association of community college boards and (2) is not an

employee as defined in Section 3 of this Act shall make

contributions toward the cost of community college annuitant

and survivor health benefits at the rate of 0.50% of salary.

Beginning July 1, 2023 and through June 30, 2024, the

contribution rate shall be 0.75% of salary. Beginning July 1,

2024 and through June 30, 2026, the contribution rate shall be

a percentage of salary to be determined by the Department of

Central Management Services, which in each fiscal year shall

not exceed a 0.1 percentage point increase in the amount of

salary actually required to be contributed for the previous

fiscal year. Beginning July 1, 2026, the contribution rate

shall be a percentage of salary to be determined by the

Department of Central Management Services, which in each

fiscal year shall not exceed 105% of the percentage of salary

actually required to be contributed for the previous fiscal

year.

These contributions shall be deducted by the employer and

paid to the State Universities Retirement System as service

agent for the Department of Central Management Services. The

System may use the same processes for collecting the

contributions required by this subsection that it uses to

collect the contributions received from those employees under

Section 15-157 of the Illinois Pension Code. An employer may

agree to pick up or pay the contributions required under this

subsection on behalf of the employee; such contributions shall

be deemed to have been paid by the employee.

The State Universities Retirement System shall promptly

deposit all moneys collected under this subsection (a) into

the Community College Health Insurance Security Fund created

in Section 6.9 of this Act. The moneys collected under this

Section shall be used only for the purposes authorized in

Section 6.9 of this Act and shall not be considered to be

assets of the State Universities Retirement System.

Contributions made under this Section are not transferable to

other pension funds or retirement systems and are not

refundable upon termination of service.

(b) Beginning January 1, 1999 and through June 30, 2023,

every community college district (other than a community

college district subject to Article VII of the Public

Community College Act) or association of community college

boards that is an employer under the State Universities

Retirement System shall contribute toward the cost of the

community college health benefits provided under Section 6.9

of this Act an amount equal to 0.50% of the salary paid to its

full-time employees who participate in the State Universities

Retirement System and are not members as defined in Section 3

of this Act. Beginning July 1, 2023 and through June 30, 2024,

the contribution rate shall be 0.75% of the salary. Beginning

July 1, 2024 and through June 30, 2026, the contribution rate

shall be a percentage of salary to be determined by the

Department of Central Management Services, which in each

fiscal year shall not exceed a 0.1 percentage point increase

in the amount of salary actually required to be contributed

for the previous fiscal year. Beginning July 1, 2026, the

contribution rate shall be a percentage of salary to be

determined by the Department of Central Management Services,

which in each fiscal year shall not exceed 105% of the

percentage of salary actually required to be contributed for

the previous fiscal year.

These contributions shall be paid by the employer to the

State Universities Retirement System as service agent for the

Department of Central Management Services. The System may use

the same processes for collecting the contributions required

by this subsection that it uses to collect the contributions

received from those employers under Section 15-155 of the

Illinois Pension Code.

The State Universities Retirement System shall promptly

deposit all moneys collected under this subsection (b) into

the Community College Health Insurance Security Fund created

in Section 6.9 of this Act. The moneys collected under this

Section shall be used only for the purposes authorized in

Section 6.9 of this Act and shall not be considered to be

assets of the State Universities Retirement System.

Contributions made under this Section are not transferable to

other pension funds or retirement systems and are not

refundable upon termination of service.

The Department of Central Management Services, or any

successor agency designated to procure healthcare contracts

pursuant to this Act, is authorized to establish funds,

separate accounts provided by any bank or banks as defined by

the Illinois Banking Act, or separate accounts provided by any

savings and loan association or associations as defined by the

Illinois Savings and Loan Act of 1985 to be held by the

Director, outside the State treasury, for the purpose of

receiving the transfer of moneys from the Community College

Health Insurance Security Fund. The Department may promulgate

rules further defining the methodology for the transfers. Any

interest earned by moneys in the funds or accounts shall inure

to the Community College Health Insurance Security Fund. The

transferred moneys, and interest accrued thereon, shall be

used exclusively for transfers to administrative service

organizations or their financial institutions for payments of

claims to claimants and providers under the self-insurance

health plan. The transferred moneys, and interest accrued

thereon, shall not be used for any other purpose including,

but not limited to, reimbursement of administration fees due

the administrative service organization pursuant to its

contract or contracts with the Department.

(c) On or before November 15 of each year, the Board of

Trustees of the State Universities Retirement System shall

certify to the Governor, the Director of Central Management

Services, and the State Comptroller its estimate of the total

amount of contributions to be paid under subsection (a) of

this Section for the next fiscal year. Beginning in fiscal

year 2008, the amount certified shall be decreased or

increased each year by the amount that the actual active

employee contributions either fell short of or exceeded the

estimate used by the Board in making the certification for the

previous fiscal year. The State Universities Retirement System

shall calculate the amount of actual active employee

contributions in fiscal years 1999 through 2005. Based upon

this calculation, the fiscal year 2008 certification shall

include an amount equal to the cumulative amount that the

actual active employee contributions either fell short of or

exceeded the estimate used by the Board in making the

certification for those fiscal years. The certification shall

include a detailed explanation of the methods and information

that the Board relied upon in preparing its estimate. As soon

as possible after the effective date of this Section, the

Board shall submit its estimate for fiscal year 1999.

On or after the effective date of the changes made to this

Section by this amendatory Act of the 103rd General Assembly,

but no later than June 30, 2023, the Board shall recalculate

and recertify to the Governor, the Director of Central

Management Services, and the State Comptroller its estimate of

the total amount of contributions to be paid under subsection

(a) for State fiscal year 2024, taking into account the

changes in required employee contributions made by this

amendatory Act of the 103rd General Assembly.

(d) Beginning in fiscal year 1999, on the first day of each

month, or as soon thereafter as may be practical, the State

Treasurer and the State Comptroller shall transfer from the

General Revenue Fund to the Community College Health Insurance

Security Fund 1/12 of the annual amount appropriated for that

fiscal year to the State Comptroller for deposit into the

Community College Health Insurance Security Fund under Section

1.4 of the State Pension Funds Continuing Appropriation Act.

(e) Except where otherwise specified in this Section, the

definitions that apply to Article 15 of the Illinois Pension

Code apply to this Section.

(Source: P.A. 98-488, eff. 8-16-13.)

Section 5-15. The State Treasurer Act is amended by

changing Section 16.8 as follows:

(15 ILCS 505/16.8)

Sec. 16.8. Illinois Higher Education Savings Program.

(a) Definitions. As used in this Section:

"Beneficiary" means an eligible child named as a recipient

of seed funds.

"Eligible child" means a child born or adopted after

December 31, 2022, to a parent who is a resident of Illinois at

the time of the birth or adoption, as evidenced by

documentation received by the Treasurer from the Department of

Revenue, the Department of Public Health, or another State or

local government agency.

"Eligible educational institution" means institutions that

are described in Section 1001 of the federal Higher Education

Act of 1965 that are eligible to participate in Department of

Education student aid programs.

"Fund" means the Illinois Higher Education Savings Program

Fund.

"Omnibus account" means the pooled collection of seed

funds owned and managed by the State Treasurer in the College

Savings Pool under this Act.

"Program" means the Illinois Higher Education Savings

Program.

"Qualified higher education expense" means the following:

(i) tuition, fees, and the costs of books, supplies, and

equipment required for enrollment or attendance at an eligible

educational institution; (ii) expenses for special needs

services, in the case of a special needs beneficiary, which

are incurred in connection with such enrollment or attendance;

(iii) certain expenses for the purchase of computer or

peripheral equipment, computer software, or Internet access

and related services as defined under Section 529 of the

Internal Revenue Code; (iv) room and board expenses incurred

while attending an eligible educational institution at least

half-time; (v) expenses for fees, books, supplies, and

equipment required for the participation of a designated

beneficiary in an apprenticeship program registered and

certified with the Secretary of Labor under the National

Apprenticeship Act (29 U.S.C. 50); and (vi) amounts paid as

principal or interest on any qualified education loan of the

designated beneficiary or a sibling of the designated

beneficiary, as allowed under Section 529 of the Internal

Revenue Code.

"Seed funds" means the deposit made by the State Treasurer

into the Omnibus Accounts for Program beneficiaries.

(b) Program established. The State Treasurer shall

establish the Illinois Higher Education Savings Program as a

part of the College Savings Pool under Section 16.5 of this

Act, subject to appropriation by the General Assembly. The

State Treasurer shall administer the Program for the purposes

of expanding access to higher education through savings.

(c) Program enrollment. The State Treasurer shall enroll

all eligible children in the Program beginning in 2023, after

receiving records of recent births, adoptions, or dependents

from the Department of Revenue, the Department of Public

Health, or another State or local government agency designated

by the Treasurer. Notwithstanding any court order which would

otherwise prevent the release of information, the Department

of Public Health is authorized to release the information

specified under this subsection (c) to the State Treasurer for

the purposes of the Program established under this Section.

(1) Beginning in 2021, the Department of Public Health

shall provide the State Treasurer with information on

recent Illinois births and adoptions including, but not

limited to: the full name, residential address, birth

date, and birth record number of the child and the full

name and residential address of the child's parent or

legal guardian for the purpose of enrolling eligible

children in the Program. This data shall be provided to

the State Treasurer by the Department of Public Health on

a quarterly basis, no later than 30 days after the end of

each quarter, or some other date and frequency as mutually

agreed to by the State Treasurer and the Department of

Public Health.

(1.5) Beginning in 2021, the Department of Revenue

shall provide the State Treasurer with information on tax

filers claiming dependents or the adoption tax credit

including, but not limited to: the full name, residential

address, email address, phone number, birth date, and

social security number or taxpayer identification number

of the dependent child and of the child's parent or legal

guardian for the purpose of enrolling eligible children in

the Program. This data shall be provided to the State

Treasurer by the Department of Revenue on at least an

annual basis, by July 1 of each year or another date

jointly determined by the State Treasurer and the

Department of Revenue. Notwithstanding anything to the

contrary contained within this paragraph (2), the

Department of Revenue shall not be required to share any

information that would be contrary to federal law,

regulation, or Internal Revenue Service Publication 1075.

(2) The State Treasurer shall ensure the security and

confidentiality of the information provided by the

Department of Revenue, the Department of Public Health, or

another State or local government agency, and it shall not

be subject to release under the Freedom of Information

Act.

(3) Information provided under this Section shall only

be used by the State Treasurer for the Program and shall

not be used for any other purpose.

(4) The State Treasurer and any vendors working on the

Program shall maintain strict confidentiality of any

information provided under this Section, and shall

promptly provide written or electronic notice to the

providing agency of any security breach. The providing

State or local government agency shall remain the sole and

exclusive owner of information provided under this

Section.

(d) Seed funds. After receiving information on recent

births, adoptions, or dependents from the Department of

Revenue, the Department of Public Health, or another State or

local government agency, the State Treasurer shall make

deposits into an omnibus account on behalf of eligible

children. The State Treasurer shall be the owner of the

omnibus accounts.

(1) Deposit amount. The seed fund deposit for each

eligible child shall be in the amount of $50. This amount

may be increased by the State Treasurer by rule. The State

Treasurer may use or deposit funds appropriated by the

General Assembly together with moneys received as gifts,

grants, or contributions into the Fund. If insufficient

funds are available in the Fund, the State Treasurer may

reduce the deposit amount or forego deposits.

(2) Use of seed funds. Seed funds, including any

interest, dividends, and other earnings accrued, will be

eligible for use by a beneficiary for qualified higher

education expenses if:

(A) the parent or guardian of the eligible child

claimed the seed funds for the beneficiary by the

beneficiary's 10th birthday;

(B) the beneficiary has completed secondary

education or has reached the age of 18; and

(C) the beneficiary is currently a resident of the

State of Illinois. Non-residents are not eligible to

claim or use seed funds.

(3) Notice of seed fund availability. The State

Treasurer shall make a good faith effort to notify

beneficiaries and their parents or legal guardians of the

seed funds' availability and the deadline to claim such

funds.

(4) Unclaimed seed funds. Seed funds and any interest

earnings that are unclaimed by the beneficiary's 10th

birthday or unused by the beneficiary's 26th birthday will

be considered forfeited. Unclaimed and unused seed funds

and any interest earnings will remain in the omnibus

account for future beneficiaries.

(e) Financial education. The State Treasurer may develop

educational materials that support the financial literacy of

beneficiaries and their legal guardians, and may do so in

collaboration with State and federal agencies, including, but

not limited to, the Illinois State Board of Education and

existing nonprofit agencies with expertise in financial

literacy and education.

(f) Supplementary deposits and partnerships. The State

Treasurer may make supplementary deposits to children in

financially insecure households if sufficient funds are

available. Furthermore, the State Treasurer may develop

partnerships with private, nonprofit, or governmental

organizations to provide additional savings incentives,

including conditional cash transfers or matching contributions

that provide a savings incentive based on specific actions

taken or other criteria.

(g) Illinois Higher Education Savings Program Fund. The

Illinois Higher Education Savings Program Fund is hereby

established as a special fund in the State treasury. The Fund

shall be the official repository of all contributions,

appropriated funds, interest, and dividend payments, gifts, or

other financial assets received by the State Treasurer in

connection with the operation of the Program or related

partnerships. All such moneys shall be deposited into in the

Fund and held by the State Treasurer as custodian thereof. The

State Treasurer may accept gifts, grants, awards, matching

contributions, interest income, and appropriated funds from

individuals, businesses, governments, and other third-party

sources to implement the Program on terms that the Treasurer

deems advisable. All interest or other earnings accruing or

received on amounts in the Illinois Higher Education Savings

Program Fund shall be credited to and retained by the Fund and

used for the benefit of the Program. Assets of the Fund must at

all times be preserved, invested, and expended only for the

purposes of the Program and must be held for the benefit of the

beneficiaries. Assets may not be transferred or used by the

State or the State Treasurer for any purposes other than the

purposes of the Program. In addition, no moneys, interest, or

other earnings paid into the Fund shall be used, temporarily

or otherwise, for inter-fund borrowing or be otherwise used or

appropriated except as expressly authorized by this Act.

Notwithstanding the requirements of this subsection (g),

amounts in the Fund may be used by the State Treasurer to pay

the administrative costs of the Program.

(g-5) Fund deposits and payments. On July 15 of each year,

beginning July 15, 2023, or as soon thereafter as practical,

the State Comptroller shall direct and the State Treasurer

shall transfer the sum of $2,500,000, or the amount that is

appropriated annually by the General Assembly, whichever is

greater, from the General Revenue Fund to the Illinois Higher

Education Savings Program Fund to be used for the

administration and operation of the Program.

(h) Audits and reports. The State Treasurer shall include

the Illinois Higher Education Savings Program as part of the

audit of the College Savings Pool described in Section 16.5.

The State Treasurer shall annually prepare a report that

includes a summary of the Program operations for the preceding

fiscal year, including the number of children enrolled in the

Program, the total amount of seed fund deposits, the rate of

seed deposits claimed, and, to the extent data is reported and

available, the racial, ethnic, socioeconomic, and geographic

data of beneficiaries and of children in financially insecure

households who may receive automatic bonus deposits. Such

other information that is relevant to make a full disclosure

of the operations of the Program and Fund may also be reported.

The report shall be made available on the Treasurer's website

by January 31 each year, starting in January of 2024. The State

Treasurer may include the Program in other reports as

warranted.

(i) Rules. The State Treasurer may adopt rules necessary

to implement this Section.

(Source: P.A. 101-466, eff. 1-1-20; 102-129, eff. 7-23-21;

102-558, eff. 8-20-21; 102-1047, eff. 1-1-23.)

Section 5-16. The Community Development Loan Guarantee Act

is amended by changing Section 30-35 and by adding Section

30-36 as follows:

(15 ILCS 516/30-35)

Sec. 30-35. Limitations on funding. The State Treasurer

may allocate use up to $10,000,000 of investment earnings each

year for the Loan Guarantee Program, provided that no more

than $50,000,000 may be used for guaranteeing loans at any

given time. The State Treasurer shall make the allocation to

the Loan Guarantee Administrative Trust Fund prior to

allocating interest from the gross earnings of the State

investment portfolio.

(Source: P.A. 101-657, eff. 3-23-21.)

(15 ILCS 516/30-36 new)

Sec. 30-36. Loan Guarantee Administrative Trust Fund. The

Loan Guarantee Administrative Trust Fund is created as a

nonappropriated trust fund within the State treasury. Moneys

in the Fund may be used by the State Treasurer to guarantee

loans and to cover administrative expenses related to the

Program. The Fund may receive any grants or other moneys

designated for administrative purposes from the State, from

any unit of federal, State, or local government, or from any

other person, firm, partnership, or corporation.

Section 5-17. The Substance Use Disorder Act is amended by

changing Section 5-10 as follows:

(20 ILCS 301/5-10)

Sec. 5-10. Functions of the Department.

(a) In addition to the powers, duties and functions vested

in the Department by this Act, or by other laws of this State,

the Department shall carry out the following activities:

(1) Design, coordinate and fund comprehensive

community-based and culturally and gender-appropriate

services throughout the State. These services must include

prevention, early intervention, treatment, and other

recovery support services for substance use disorders that

are accessible and address addresses the needs of at-risk

individuals and their families.

(2) Act as the exclusive State agency to accept,

receive and expend, pursuant to appropriation, any public

or private monies, grants or services, including those

received from the federal government or from other State

agencies, for the purpose of providing prevention, early

intervention, treatment, and other recovery support

services for substance use disorders.

(2.5) In partnership with the Department of Healthcare

and Family Services, act as one of the principal State

agencies for the sole purpose of calculating the

maintenance of effort requirement under Section 1930 of

Title XIX, Part B, Subpart II of the Public Health Service

Act (42 U.S.C. 300x-30) and the Interim Final Rule (45 CFR

96.134).

(3) Coordinate a statewide strategy for the

prevention, early intervention, treatment, and recovery

support of substance use disorders. This strategy shall

include the development of a comprehensive plan, submitted

annually with the application for federal substance use

disorder block grant funding, for the provision of an

array of such services. The plan shall be based on local

community-based needs and upon data including, but not

limited to, that which defines the prevalence of and costs

associated with substance use disorders. This

comprehensive plan shall include identification of

problems, needs, priorities, services and other pertinent

information, including the needs of minorities and other

specific priority populations in the State, and shall

describe how the identified problems and needs will be

addressed. For purposes of this paragraph, the term

"minorities and other specific priority populations" may

include, but shall not be limited to, groups such as

women, children, intravenous drug users, persons with AIDS

or who are HIV infected, veterans, African-Americans,

Puerto Ricans, Hispanics, Asian Americans, the elderly,

persons in the criminal justice system, persons who are

clients of services provided by other State agencies,

persons with disabilities and such other specific

populations as the Department may from time to time

identify. In developing the plan, the Department shall

seek input from providers, parent groups, associations and

interested citizens.

The plan developed under this Section shall include an

explanation of the rationale to be used in ensuring that

funding shall be based upon local community needs,

including, but not limited to, the incidence and

prevalence of, and costs associated with, substance use

disorders, as well as upon demonstrated program

performance.

The plan developed under this Section shall also

contain a report detailing the activities of and progress

made through services for the care and treatment of

substance use disorders among pregnant women and mothers

and their children established under subsection (j) of

Section 35-5.

As applicable, the plan developed under this Section

shall also include information about funding by other

State agencies for prevention, early intervention,

treatment, and other recovery support services.

(4) Lead, foster and develop cooperation, coordination

and agreements among federal and State governmental

agencies and local providers that provide assistance,

services, funding or other functions, peripheral or

direct, in the prevention, early intervention, treatment,

and recovery support for substance use disorders. This

shall include, but shall not be limited to, the following:

(A) Cooperate with and assist other State

agencies, as applicable, in establishing and

conducting substance use disorder services among the

populations they respectively serve.

(B) Cooperate with and assist the Illinois

Department of Public Health in the establishment,

funding and support of programs and services for the

promotion of maternal and child health and the

prevention and treatment of infectious diseases,

including but not limited to HIV infection, especially

with respect to those persons who are high risk due to

intravenous injection of illegal drugs, or who may

have been sexual partners of these individuals, or who

may have impaired immune systems as a result of a

substance use disorder.

(C) Supply to the Department of Public Health and

prenatal care providers a list of all providers who

are licensed to provide substance use disorder

treatment for pregnant women in this State.

(D) Assist in the placement of child abuse or

neglect perpetrators (identified by the Illinois

Department of Children and Family Services (DCFS)) who

have been determined to be in need of substance use

disorder treatment pursuant to Section 8.2 of the

Abused and Neglected Child Reporting Act.

(E) Cooperate with and assist DCFS in carrying out

its mandates to:

(i) identify substance use disorders among its

clients and their families; and

(ii) develop services to deal with such

disorders.

These services may include, but shall not be limited

to, programs to prevent or treat substance use

disorders with DCFS clients and their families,

identifying child care needs within such treatment,

and assistance with other issues as required.

(F) Cooperate with and assist the Illinois

Criminal Justice Information Authority with respect to

statistical and other information concerning the

incidence and prevalence of substance use disorders.

(G) Cooperate with and assist the State

Superintendent of Education, boards of education,

schools, police departments, the Illinois State

Police, courts and other public and private agencies

and individuals in establishing prevention programs

statewide and preparing curriculum materials for use

at all levels of education.

(H) Cooperate with and assist the Illinois

Department of Healthcare and Family Services in the

development and provision of services offered to

recipients of public assistance for the treatment and

prevention of substance use disorders.

(I) (Blank).

(5) From monies appropriated to the Department from

the Drunk and Drugged Driving Prevention Fund, reimburse

DUI evaluation and risk education programs licensed by the

Department for providing indigent persons with free or

reduced-cost evaluation and risk education services

relating to a charge of driving under the influence of

alcohol or other drugs.

(6) Promulgate regulations to identify and disseminate

best practice guidelines that can be utilized by publicly

and privately funded programs as well as for levels of

payment to government funded programs that provide

prevention, early intervention, treatment, and other

recovery support services for substance use disorders and

those services referenced in Sections 15-10 and 40-5.

(7) In consultation with providers and related trade

associations, specify a uniform methodology for use by

funded providers and the Department for billing and

collection and dissemination of statistical information

regarding services related to substance use disorders.

(8) Receive data and assistance from federal, State

and local governmental agencies, and obtain copies of

identification and arrest data from all federal, State and

local law enforcement agencies for use in carrying out the

purposes and functions of the Department.

(9) Designate and license providers to conduct

screening, assessment, referral and tracking of clients

identified by the criminal justice system as having

indications of substance use disorders and being eligible

to make an election for treatment under Section 40-5 of

this Act, and assist in the placement of individuals who

are under court order to participate in treatment.

(10) Identify and disseminate evidence-based best

practice guidelines as maintained in administrative rule

that can be utilized to determine a substance use disorder

diagnosis.

(11) (Blank).

(12) Make grants with funds appropriated from the Drug

Treatment Fund in accordance with Section 7 of the

Controlled Substance and Cannabis Nuisance Act, or in

accordance with Section 80 of the Methamphetamine Control

and Community Protection Act, or in accordance with

subsections (h) and (i) of Section 411.2 of the Illinois

Controlled Substances Act, or in accordance with Section

6z-107 of the State Finance Act.

(13) Encourage all health and disability insurance

programs to include substance use disorder treatment as a

covered service and to use evidence-based best practice

criteria as maintained in administrative rule and as

required in Public Act 99-0480 in determining the

necessity for such services and continued stay.

(14) Award grants and enter into fixed-rate and

fee-for-service arrangements with any other department,

authority or commission of this State, or any other state

or the federal government or with any public or private

agency, including the disbursement of funds and furnishing

of staff, to effectuate the purposes of this Act.

(15) Conduct a public information campaign to inform

the State's Hispanic residents regarding the prevention

and treatment of substance use disorders.

(b) In addition to the powers, duties and functions vested

in it by this Act, or by other laws of this State, the

Department may undertake, but shall not be limited to, the

following activities:

(1) Require all organizations licensed or funded by

the Department to include an education component to inform

participants regarding the causes and means of

transmission and methods of reducing the risk of acquiring

or transmitting HIV infection and other infectious

diseases, and to include funding for such education

component in its support of the program.

(2) Review all State agency applications for federal

funds that include provisions relating to the prevention,

early intervention and treatment of substance use

disorders in order to ensure consistency.

(3) Prepare, publish, evaluate, disseminate and serve

as a central repository for educational materials dealing

with the nature and effects of substance use disorders.

Such materials may deal with the educational needs of the

citizens of Illinois, and may include at least pamphlets

that describe the causes and effects of fetal alcohol

spectrum disorders.

(4) Develop and coordinate, with regional and local

agencies, education and training programs for persons

engaged in providing services for persons with substance

use disorders, which programs may include specific HIV

education and training for program personnel.

(5) Cooperate with and assist in the development of

education, prevention, early intervention, and treatment

programs for employees of State and local governments and

businesses in the State.

(6) Utilize the support and assistance of interested

persons in the community, including recovering persons, to

assist individuals and communities in understanding the

dynamics of substance use disorders, and to encourage

individuals with substance use disorders to voluntarily

undergo treatment.

(7) Promote, conduct, assist or sponsor basic

clinical, epidemiological and statistical research into

substance use disorders and research into the prevention

of those problems either solely or in conjunction with any

public or private agency.

(8) Cooperate with public and private agencies,

organizations and individuals in the development of

programs, and to provide technical assistance and

consultation services for this purpose.

(9) (Blank).

(10) (Blank).

(11) Fund, promote, or assist entities dealing with

substance use disorders.

(12) With monies appropriated from the Group Home Loan

Revolving Fund, make loans, directly or through

subcontract, to assist in underwriting the costs of

housing in which individuals recovering from substance use

disorders may reside, pursuant to Section 50-40 of this

Act.

(13) Promulgate such regulations as may be necessary

to carry out the purposes and enforce the provisions of

this Act.

(14) Provide funding to help parents be effective in

preventing substance use disorders by building an

awareness of the family's role in preventing substance use

disorders through adjusting expectations, developing new

skills, and setting positive family goals. The programs

shall include, but not be limited to, the following

subjects: healthy family communication; establishing rules

and limits; how to reduce family conflict; how to build

self-esteem, competency, and responsibility in children;

how to improve motivation and achievement; effective

discipline; problem solving techniques; and how to talk

about drugs and alcohol. The programs shall be open to all

parents.

(15) Establish an Opioid Remediation Services Capital

Investment Grant Program. The Department may, subject to

appropriation and approval through the Opioid Overdose

Prevention and Recovery Steering Committee, after

recommendation by the Illinois Opioid Remediation Advisory

Board, and certification by the Office of the Attorney

General, make capital improvement grants to units of local

government and substance use prevention, treatment, and

recovery service providers addressing opioid remediation

in the State for approved abatement uses under the

Illinois Opioid Allocation Agreement. The Illinois Opioid

Remediation State Trust Fund shall be the source of

funding for the program. Eligible grant recipients shall

be units of local government and substance use prevention,

treatment, and recovery service providers that offer

facilities and services in a manner that supports and

meets the approved uses of the opioid settlement funds.

Eligible grant recipients have no entitlement to a grant

under this Section. The Department of Human Services may

consult with the Capital Development Board, the Department

of Commerce and Economic Opportunity, and the Illinois

Housing Development Authority to adopt rules to implement

this Section and may create a competitive application

procedure for grants to be awarded. The rules may specify

the manner of applying for grants; grantee eligibility

requirements; project eligibility requirements;

restrictions on the use of grant moneys; the manner in

which grantees must account for the use of grant moneys;

and any other provision that the Department of Human

Services determines to be necessary or useful for the

administration of this Section. Rules may include a

requirement for grantees to provide local matching funds

in an amount equal to a specific percentage of the grant.

No portion of an opioid remediation services capital

investment grant awarded under this Section may be used by

a grantee to pay for any ongoing operational costs or

outstanding debt. The Department of Human Services may

consult with the Capital Development Board, the Department

of Commerce and Economic Opportunity, and the Illinois

Housing Development Authority in the management and

disbursement of funds for capital-related projects. The

Capital Development Board, the Department of Commerce and

Economic Opportunity, and the Illinois Housing Development

Authority shall act in a consulting role only for the

evaluation of applicants, scoring of applicants, or

administration of the grant program.

(c) There is created within the Department of Human

Services an Office of Opioid Settlement Administration. The

Office shall be responsible for implementing and administering

approved abatement programs as described in Exhibit B of the

Illinois Opioid Allocation Agreement, effective December 30,

2021. The Office may also implement and administer other

opioid-related programs, including but not limited to

prevention, treatment, and recovery services from other funds

made available to the Department of Human Services. The

Secretary of Human Services shall appoint or assign staff as

necessary to carry out the duties and functions of the Office.

(Source: P.A. 101-10, eff. 6-5-19; 102-538, eff. 8-20-21;

102-699, eff. 4-19-22.)

Section 5-20. The Department of Central Management

Services Law of the Civil Administrative Code of Illinois is

amended by changing Section 405-293 as follows:

(20 ILCS 405/405-293)

Sec. 405-293. Professional Services.

(a) The Department of Central Management Services (the

"Department") is responsible for providing professional

services for or on behalf of State agencies for all functions

transferred to the Department by Executive Order No. 2003-10

(as modified by Section 5.5 of the Executive Reorganization

Implementation Act) and may, with the approval of the

Governor, provide additional services to or on behalf of State

agencies. To the extent not compensated by direct fund

transfers, the Department shall be reimbursed from each State

agency receiving the benefit of these services. The

reimbursement shall be determined by the Director of Central

Management Services as the amount required to reimburse the

Professional Services Fund for the Department's costs of

rendering the professional services on behalf of that State

agency. For purposes of this Section, funds due the Department

for professional services may be made through appropriations

to the Department from the General Revenue Fund, as determined

by and provided for by the General Assembly.

(a-5) The Department of Central Management Services may

provide professional services and other services as authorized

by subsection (a) for or on behalf of other State entities with

the approval of both the Director of Central Management

Services and the appropriate official or governing body of the

other State entity.

(b) For the purposes of this Section, "State agency" means

each State agency, department, board, and commission directly

responsible to the Governor. "Professional services" means

legal services, internal audit services, and other services as

approved by the Governor. "Other State entity" means the

Illinois State Board of Education and the Illinois State Toll

Highway Authority.

(Source: P.A. 93-839, eff. 7-30-04; 94-91, eff. 7-1-05.)

Section 5-25. The Children and Family Services Act is

amended by changing Section 25 as follows:

(20 ILCS 505/25) (from Ch. 23, par. 5025)

Sec. 25. Funds Grants, gifts, or legacies; Putative Father

Registry fees.

(a) The DCFS Special Purposes Trust Fund is created as a

trust fund in the State treasury. The Department is authorized

to accept and deposit into the Fund moneys received from

grants, gifts, or any other source, public or private, in

support of the activities authorized by this Act or on behalf

of any institution or program of the Department. Moneys

received from federal sources or pursuant to Section 8.27 of

the State Finance Act or Section 5-9-1.8 of the Unified Code of

Corrections shall not be deposited into the Fund To accept and

hold in behalf of the State, if for the public interest, a

grant, gift or legacy of money or property to the State of

Illinois, to the Department, or to any institution or program

of the Department made in trust for the maintenance or support

of a resident of an institution of the Department, or for any

other legitimate purpose connected with such institution or

program. The Department shall cause each gift, grant or legacy

to be kept as a distinct fund, and shall invest the same in the

manner provided by the laws of this State as the same now

exist, or shall hereafter be enacted, relating to securities

in which the deposit in savings banks may be invested. But the

Department may, in its discretion, deposit in a proper trust

company or savings bank, during the continuance of the trust,

any fund so left in trust for the life of a person, and shall

adopt rules and regulations governing the deposit, transfer,

or withdrawal of such fund. The Department shall on the

expiration of any trust as provided in any instrument creating

the same, dispose of the fund thereby created in the manner

provided in such instrument. The Department shall include in

its required reports a statement showing what funds are so

held by it and the condition thereof. Monies found on

residents at the time of their admission, or accruing to them

during their period of institutional care, and monies

deposited with the superintendents by relatives, guardians or

friends of residents for the special comfort and pleasure of

such resident, shall remain in the custody of such

superintendents who shall act as trustees for disbursement to,

in behalf of, or for the benefit of such resident. All types of

retirement and pension benefits from private and public

sources may be paid directly to the superintendent of the

institution where the person is a resident, for deposit to the

resident's trust fund account.

(b) The Department shall deposit hold all Putative Father

Registry fees collected under Section 12.1 of the Adoption Act

into the DCFS Special Purposes Trust Fund in a distinct fund

for the Department's use in maintaining the Putative Father

Registry. The Department shall invest the moneys in the fund

in the same manner as moneys in the funds described in

subsection (a) and shall include in its required reports a

statement showing the condition of the fund.

(c) The DCFS Federal Projects Fund is created as a federal

trust fund in the State treasury. Moneys in the DCFS Federal

Projects Fund shall be used for the specific purposes

established by the terms and conditions of the federal grant

or award and for other authorized expenses in accordance with

federal requirements.

(Source: P.A. 94-1010, eff. 10-1-06.)

Section 5-30. The Illinois Promotion Act is amended by

changing Section 3, 4a, and 8a as follows:

(20 ILCS 665/3) (from Ch. 127, par. 200-23)

Sec. 3. Definitions. The following words and terms,

whenever used or referred to in this Act, shall have the

following meanings, except where the context may otherwise

require:

(a) "Department" means the Department of Commerce and

Economic Opportunity of the State of Illinois.

(b) "Local promotion group" means any non-profit

corporation, organization, association, agency or committee

thereof formed for the primary purpose of publicizing,

promoting, advertising or otherwise encouraging the

development of tourism in any municipality, county, or region

of Illinois.

(c) "Promotional activities" means preparing, planning and

conducting campaigns of information, advertising and publicity

through such media as newspapers, radio, television,

magazines, trade journals, moving and still photography,

posters, outdoor signboards and personal contact within and

without the State of Illinois; dissemination of information,

advertising, publicity, photographs and other literature and

material designed to carry out the purpose of this Act; and

participation in and attendance at meetings and conventions

concerned primarily with tourism, including travel to and from

such meetings.

(d) "Municipality" means "municipality" as defined in

Section 1-1-2 of the Illinois Municipal Code, as heretofore

and hereafter amended.

(e) "Tourism" means travel 50 miles or more one-way or an

overnight trip outside of a person's normal routine.

(f) "Municipal amateur sports facility" means a sports

facility that: (1) is owned by a unit of local government; (2)

has contiguous indoor sports competition space; (3) is

designed to principally accommodate and host amateur

competitions for youths, adults, or both; and (4) is not used

for professional sporting events where participants are

compensated for their participation.

(g) "Municipal convention center" means a convention

center or civic center owned by a unit of local government or

operated by a convention center authority, or a municipal

convention hall as defined in paragraph (1) of Section 11-65-1

of the Illinois Municipal Code, with contiguous exhibition

space ranging between 30,000 and 125,000 square feet.

(h) "Convention center authority" means an Authority, as

defined by the Civic Center Code, that operates a municipal

convention center with contiguous exhibition space ranging

between 30,000 and 125,000 square feet.

(i) "Incentive" means: (1) a financial incentive provided

by a unit of local government, a local promotion group, a

not-for-profit organization, a for-profit organization, or a

convention center authority to attract a convention, meeting,

or trade show held at a municipal convention center that, but

for the incentive, would not have occurred in the State or been

retained in the State; or (2) a financial incentive provided

by a unit of local government, a local promotion group, a

not-for-profit organization, a for-profit organization, or a

convention center authority for attracting a sporting event

held at its municipal amateur sports facility that, but for

the incentive, would not have occurred in the State or been

retained in the State; but (3) only a financial incentive

offered or provided to a person or entity in the form of

financial benefits or costs which are allowable costs pursuant

to the Grant Accountability and Transparency Act.

(j) "Unit of local government" has the meaning provided in

Section 1 of Article VII of the Illinois Constitution.

(k) "Local parks" means any park, recreation area, or

other similar facility owned or operated by a unit of local

government.

(Source: P.A. 101-10, eff. 6-5-19; 102-287, eff. 8-6-21.)

(20 ILCS 665/4a) (from Ch. 127, par. 200-24a)

Sec. 4a. Funds.

(1) All moneys deposited into in the Tourism Promotion

Fund pursuant to this subsection are allocated to the

Department for utilization, as appropriated, in the

performance of its powers under Section 4; except that during

fiscal year 2013, the Department shall reserve $9,800,000 of

the total funds available for appropriation in the Tourism

Promotion Fund for appropriation to the Historic Preservation

Agency for the operation of the Abraham Lincoln Presidential

Library and Museum and State historic sites; and except that

beginning in fiscal year 2019, moneys in the Tourism Promotion

Fund may also be allocated to the Illinois Department of

Agriculture, the Illinois Department of Natural Resources, and

the Abraham Lincoln Presidential Library and Museum for

utilization, as appropriated, to administer their

responsibilities as State agencies promoting tourism in

Illinois, and for tourism-related purposes.

As soon as possible after the first day of each month,

beginning July 1, 1997 and ending on the effective date of this

amendatory Act of the 100th General Assembly, upon

certification of the Department of Revenue, the Comptroller

shall order transferred and the Treasurer shall transfer from

the General Revenue Fund to the Tourism Promotion Fund an

amount equal to 13% of the net revenue realized from the Hotel

Operators' Occupation Tax Act plus an amount equal to 13% of

the net revenue realized from any tax imposed under Section

4.05 of the Chicago World's Fair-1992 Authority Act during the

preceding month. "Net revenue realized for a month" means the

revenue collected by the State under that Act during the

previous month less the amount paid out during that same month

as refunds to taxpayers for overpayment of liability under

that Act.

(1.1) (Blank).

(2) (Blank). As soon as possible after the first day of

each month, beginning July 1, 1997 and ending on the effective

date of this amendatory Act of the 100th General Assembly,

upon certification of the Department of Revenue, the

Comptroller shall order transferred and the Treasurer shall

transfer from the General Revenue Fund to the Tourism

Promotion Fund an amount equal to 8% of the net revenue

realized from the Hotel Operators' Occupation Tax plus an

amount equal to 8% of the net revenue realized from any tax

imposed under Section 4.05 of the Chicago World's Fair-1992

Authority Act during the preceding month. "Net revenue

realized for a month" means the revenue collected by the State

under that Act during the previous month less the amount paid

out during that same month as refunds to taxpayers for

overpayment of liability under that Act.

All monies deposited in the Tourism Promotion Fund under

this subsection (2) shall be used solely as provided in this

subsection to advertise and promote tourism throughout

Illinois. Appropriations of monies deposited in the Tourism

Promotion Fund pursuant to this subsection (2) shall be used

solely for advertising to promote tourism, including but not

limited to advertising production and direct advertisement

costs, but shall not be used to employ any additional staff,

finance any individual event, or lease, rent or purchase any

physical facilities. The Department shall coordinate its

advertising under this subsection (2) with other public and

private entities in the State engaged in similar promotion

activities. Print or electronic media production made pursuant

to this subsection (2) for advertising promotion shall not

contain or include the physical appearance of or reference to

the name or position of any public officer. "Public officer"

means a person who is elected to office pursuant to statute, or

who is appointed to an office which is established, and the

qualifications and duties of which are prescribed, by statute,

to discharge a public duty for the State or any of its

political subdivisions.

(3) (Blank). Notwithstanding anything in this Section to

the contrary, amounts transferred from the General Revenue

Fund to the Tourism Promotion Fund pursuant to this Section

shall not exceed $26,300,000 in State fiscal year 2012.

(4) (Blank). As soon as possible after the first day of

each month, beginning July 1, 2017 and ending June 30, 2018, if

the amount of revenue deposited into the Tourism Promotion

Fund under subsection (c) of Section 6 of the Hotel Operators'

Occupation Tax Act is less than 21% of the net revenue realized

from the Hotel Operators' Occupation Tax during the preceding

month, then, upon certification of the Department of Revenue,

the State Comptroller shall direct and the State Treasurer

shall transfer from the General Revenue Fund to the Tourism

Promotion Fund an amount equal to the difference between 21%

of the net revenue realized from the Hotel Operators'

Occupation Tax during the preceding month and the amount of

revenue deposited into the Tourism Promotion Fund under

subsection (c) of Section 6 of the Hotel Operators' Occupation

Tax Act.

(5) As soon as possible after the first day of each month,

beginning July 1, 2018, if the amount of revenue deposited

into the Tourism Promotion Fund under Section 6 of the Hotel

Operators' Occupation Tax Act is less than 21% of the net

revenue realized from the Hotel Operators' Occupation Tax

during the preceding month, then, upon certification of the

Department of Revenue, the State Comptroller shall direct and

the State Treasurer shall transfer from the General Revenue

Fund to the Tourism Promotion Fund an amount equal to the

difference between 21% of the net revenue realized from the

Hotel Operators' Occupation Tax during the preceding month and

the amount of revenue deposited into the Tourism Promotion

Fund under Section 6 of the Hotel Operators' Occupation Tax

Act.

(6) In addition to any other transfers that may be

provided for by law, on the effective date of the changes made

to this Section by this amendatory Act of the 103rd General

Assembly, or as soon thereafter as practical, but no later

than June 30, 2023, the State Comptroller shall direct and the

State Treasurer shall transfer from the Tourism Promotion Fund

into the designated funds the following amounts:

International Tourism Fund..............$2,274,267.36

Chicago Travel Industry Promotion Fund..$4,396,916.95

Local Tourism Fund......................$7,367,503.22

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)

(20 ILCS 665/8a) (from Ch. 127, par. 200-28a)

Sec. 8a. Tourism grants and loans.

(1) The Department is authorized to make grants and loans,

subject to appropriations by the General Assembly for this

purpose from the Tourism Promotion Fund, to counties,

municipalities, other units of local government, local

promotion groups, not-for-profit organizations, or for-profit

businesses for the development or improvement of tourism

attractions in Illinois. Individual grants and loans shall not

exceed $1,000,000 and shall not exceed 50% of the entire

amount of the actual expenditures for the development or

improvement of a tourist attraction. Agreements for loans made

by the Department pursuant to this subsection may contain

provisions regarding term, interest rate, security as may be

required by the Department and any other provisions the

Department may require to protect the State's interest.

(2) From appropriations to the Department from the State

CURE fund for this purpose, the Department shall establish

Tourism Attraction grants for purposes outlined in subsection

(1). Grants under this subsection shall not exceed $1,000,000

but may exceed 50% of the entire amount of the actual

expenditure for the development or improvement of a tourist

attraction, including, but not limited to, festivals.

Expenditures of such funds shall be in accordance with the

permitted purposes under Section 9901 of the American Rescue

Plan Act of 2021 and all related federal guidance.

(3) Subject to appropriation, the Department is authorized

to issue competitive grants with initial terms of up to 5 years

for the purpose of administering an incentive program that

will attract or retain conventions, meetings, sporting events,

and trade shows in Illinois with the goal of increasing

business or leisure travel.

(Source: P.A. 102-16, eff. 6-17-21; 102-287, eff. 8-6-21;

102-813, eff. 5-13-22.)

Section 5-31. The Department of Human Services Act is

amended by adding Section 1-85 as follows:

(20 ILCS 1305/1-85 new)

Sec. 1-85. Home Illinois Program. Subject to

appropriation, the Department of Human Services shall

establish the Home Illinois Program. The Home Illinois Program

shall focus on preventing and ending homelessness in Illinois

and may include, but not be limited to, homeless prevention,

emergency and transitional housing, rapid rehousing, outreach,

capital investment, and related services and supports for

individuals at risk or experiencing homelessness. The

Department may establish program eligibility criteria and

other program requirements by rule. The Department of Human

Services may consult with the Capital Development Board, the

Department of Commerce and Economic Opportunity, and the

Illinois Housing Development Authority in the management and

disbursement of funds for capital related projects. The

Capital Development Board, the Department of Commerce and

Economic Opportunity, and the Illinois Housing Development

Authority shall act in a consulting role only for the

evaluation of applicants, scoring of applicants, or

administration of the grant program.

Section 5-32. The Department of Innovation and Technology

Act is amended by adding Section 1-16 as follows:

(20 ILCS 1370/1-16 new)

Sec. 1-16. Personnel. The Governor may, with the advice

and consent of the Senate, appoint a person within the

Department to serve as the Deputy Secretary. The Deputy

Secretary shall receive an annual salary as set by the

Governor and shall be paid out of appropriations to the

Department. The Deputy Secretary shall not be subject to the

Personnel Code. The duties of the Deputy Secretary shall

include the coordination of the State's digital modernization

and other duties as assigned by the Secretary.

Section 5-33. The Disabilities Services Act of 2003 is

amended by changing Sections 51, 52, and 53 as follows:

(20 ILCS 2407/51)

Sec. 51. Legislative intent. It is the intent of the

General Assembly to promote the civil rights of persons with

disabilities by providing community-based service for persons

with disabilities when such services are determined

appropriate and desired, as required by Title II of the

Americans with Disabilities Act under the United States

Supreme Court's decision in Olmstead v. L.C., 527 U.S. 581

(1999). In accordance with Section 6071 of the Deficit

Reduction Act of 2005 (P.L. 109-171), as amended by the

federal Consolidated Appropriations Act, 2021 (P.L. 116-260),

the purpose of this Act is (i) to identify and reduce barriers

or mechanisms, whether in State law, the State Medicaid Plan,

the State budget, or otherwise, that prevent or restrict the

flexible use of public funds to enable individuals with

disabilities to receive support for appropriate and necessary

long-term care services in settings of their choice; (ii) to

increase the use of home and community-based long-term care

services, rather than institutions or long-term care

facilities; (iii) to increase the ability of the State

Medicaid program to assure continued provision of home and

community-based long-term care services to eligible

individuals who choose to transition from an institution or a

long-term care facility to a community setting; and (iv) to

ensure that procedures are in place that are at least

comparable to those required under the qualified home and

community-based program to provide quality assurance for

eligible individuals receiving Medicaid home and

community-based long-term care services and to provide for

continuous quality improvement in such services. Utilizing the

framework created by the "Money Follows the Person"

demonstration project, approval received by the State on May

14, 2007, and any subsequently enacted "Money Follows the

Person" demonstration project or initiative terms and

conditions, the purpose of this Act is to codify and reinforce

the State's commitment to promote individual choice and

control and increase utilization of home and community-based

services through:

(a) Increased ability of the State Medicaid program to

ensure continued provision of home and community-based

long-term care services to eligible individuals who choose

to transition from an institution to a community setting.

(b) Assessment and removal of barriers to community

reintegration, including development of a comprehensive

housing strategy.

(c) Expand availability of consumer self-directed

service options.

(d) Increased use of home and community-based

long-term care services, rather than institutions or

long-term care facilities, such that the percentage of the

State long-term care budget expended for community-based

services increases from its current 28.5% to at least 37%

in the next 5 years.

(e) Creation and implementation of interagency

agreements or budgetary mechanisms to allow for the

flexible movement of allocated dollars from institutional

budget appropriations to appropriations supporting home

and community-based services or Medicaid State Plan

options.

(f) Creation of an equitable, clinically sound and

cost-effective system for identification and review of

community transition candidates across all long-term care

systems; including improvement of prescreening, assessment

for rapid reintegration and targeted review of longer stay

residents, training and outreach education for providers

and consumers on community alternatives across all

long-term care systems.

(g) Development and implementation of data and

information systems to track individuals across service

systems and funding streams; support responsive

eligibility determination; facilitate placement and care

decisions; identify individuals with potential for

transition; and drive planning for the development of

community-based alternatives.

(h) Establishment of procedures that are at least

comparable to those required under the qualified home and

community-based program to provide quality assurance for

eligible individuals receiving Medicaid home and

community-based long-term care services and to provide for

continuous quality improvement in such services.

(i) Nothing in this amendatory Act of the 95th General

Assembly shall diminish or restrict the choice of an

individual to reside in an institution or the quality of

care they receive.

(Source: P.A. 95-438, eff. 1-1-08.)

(20 ILCS 2407/52)

Sec. 52. Applicability; definitions. In accordance with

Section 6071 of the Deficit Reduction Act of 2005 (P.L.

109-171), as used in this Article:

"Departments". The term "Departments" means for the

purposes of this Act, the Department of Human Services, the

Department on Aging, Department of Healthcare and Family

Services and Department of Public Health, unless otherwise

noted.

"Home and community-based long-term care services". The

term "home and community-based long-term care services" means,

with respect to the State Medicaid program, a service aid, or

benefit, home and community-based services, including, but not

limited to, home health and personal care services, that are

provided to a person with a disability, and are voluntarily

accepted, as part of his or her long-term care that: (i) is

provided under the State's qualified home and community-based

program or that could be provided under such a program but is

otherwise provided under the Medicaid program; (ii) is

delivered in a qualified residence; and (iii) is necessary for

the person with a disability to live in the community.

"ID/DD community care facility". The term "ID/DD community

care facility", for the purposes of this Article, means a

skilled nursing or intermediate long-term care facility

subject to licensure by the Department of Public Health under

the ID/DD Community Care Act or the MC/DD Act, an intermediate

care facility for persons with developmental disabilities

(ICF-DDs), and a State-operated developmental center or mental

health center, whether publicly or privately owned.

"Money Follows the Person" Demonstration. Enacted by the

Deficit Reduction Act of 2005, as amended by the federal

Consolidated Appropriations Act, 2021 (P.L. 116-260), the

Money Follows the Person (MFP) Rebalancing Demonstration is

part of a comprehensive, coordinated strategy to assist

states, in collaboration with stakeholders, to make widespread

changes to their long-term care support systems. This

initiative will assist states in their efforts to reduce their

reliance on institutional care while developing

community-based long-term care opportunities, enabling the

elderly and people with disabilities to fully participate in

their communities.

"Public funds" mean any funds appropriated by the General

Assembly to the Departments of Human Services, on Aging, of

Healthcare and Family Services and of Public Health for

settings and services as defined in this Article.

"Qualified residence". The term "qualified residence"

means, with respect to an eligible individual: (i) a home

owned or leased by the individual or the individual's

authorized representative (as defined by P.L. 109-171); (ii)

an apartment with an individual lease, with lockable access

and egress, and which includes living, sleeping, bathing, and

cooking areas over which the individual or the individual's

family has domain and control; or (iii) a residence, in a

community-based residential setting, in which no more than 4

unrelated individuals reside. Where qualified residences are

not sufficient to meet the demand of eligible individuals,

time-limited exceptions to this definition may be developed

through administrative rule.

"Self-directed services". The term "self-directed

services" means, with respect to home and community-based

long-term services for an eligible individual, those services

for the individual that are planned and purchased under the

direction and control of the individual or the individual's

authorized representative, including the amount, duration,

scope, provider, and location of such services, under the

State Medicaid program consistent with the following

requirements:

(a) Assessment: there is an assessment of the needs,

capabilities, and preference of the individual with

respect to such services.

(b) Individual service care or treatment plan: based

on the assessment, there is development jointly with such

individual or individual's authorized representative, a

plan for such services for the individual that (i)

specifies those services, if any, that the individual or

the individual's authorized representative would be

responsible for directing; (ii) identifies the methods by

which the individual or the individual's authorized

representative or an agency designated by an individual or

representative will select, manage, and dismiss providers

of such services.

(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;

99-642, eff. 7-28-16.)

(20 ILCS 2407/53)

Sec. 53. Rebalancing benchmarks.

(a) Illinois' long-term care system is in a state of

transformation, as evidenced by the creation and subsequent

work products of the Disability Services Advisory Committee,

Older Adult Services Advisory Committee, Housing Task Force

and other executive and legislative branch initiatives.

(b) Illinois' Money Follows the Person demonstrations or

initiatives capitalize demonstration approval capitalizes on

this progress and commit commits the State to transition

approximately 3,357 older persons and persons with

developmental, physical, or psychiatric disabilities from

institutional to home and community-based settings, as

appropriate resulting in an increased percentage of long-term

care community spending over the next 5 years.

(c) (Blank). The State will endeavor to increase the

percentage of community-based long-term care spending over the

next 5 years according to the following timeline:

Estimated baseline: 28.5%

Year 1: 30%

Year 2: 31%

Year 3: 32%

Year 4: 35%

Year 5: 37%

(d) The Departments will utilize interagency agreements

and will seek legislative authority to implement a Money

Follows the Person budgetary mechanism to allocate or

reallocate funds for the purpose of expanding the

availability, quality or stability of home and community-based

long-term care services and supports for persons with

disabilities.

(e) The allocation of public funds for home and

community-based long-term care services shall not have the

effect of: (i) diminishing or reducing the quality of services

available to residents of long-term care facilities; (ii)

forcing any residents of long-term care facilities to

involuntarily accept home and community-based long-term care

services, or causing any residents of long-term care

facilities to be involuntarily transferred or discharged;

(iii) causing reductions in long-term care facility

reimbursement rates in effect as of July 1, 2008; or (iv)

diminishing access to a full array of long-term care options.

(Source: P.A. 95-438, eff. 1-1-08.)

Section 5-35. The Illinois State Police Law of the Civil

Administrative Code of Illinois is amended by changing Section

2605-407 as follows:

(20 ILCS 2605/2605-407)

Sec. 2605-407. Illinois State Police Federal Projects

Fund.

(a) The Illinois State Police Federal Projects Fund is

established as a federal trust fund in the State treasury.

This federal Trust Fund is established to receive funds

awarded to the Illinois State Police from the following: (i)

all federal departments and agencies for the specific purposes

established by the terms and conditions of the federal awards

and (ii) federal pass-through grants from State departments

and agencies for the specific purposes established by the

terms and conditions of the grant agreements. Any interest

earnings that are attributable to moneys in the federal trust

fund must be deposited into the Fund.

(b) In addition to any other transfers that may be

provided for by law, on July 1, 2023, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $2,000,000 from the State

Police Services Fund to the Illinois State Police Federal

Projects Fund.

(Source: P.A. 102-538, eff. 8-20-21.)

Section 5-40. The State Fire Marshal Act is amended by

adding Section 2.8 as follows:

(20 ILCS 2905/2.8 new)

Sec. 2.8. Fire Station Rehabilitation and Construction

Grant Program. The Office shall establish and administer a

Fire Station Rehabilitation and Construction Grant Program to

award grants to units of local government for the

rehabilitation or construction of fire stations. The Office

shall adopt any rules necessary for the implementation and

administration of this Section.

Section 5-45. The Governor's Office of Management and

Budget Act is amended by adding Section 2.13 as follows:

(20 ILCS 3005/2.13 new)

Sec. 2.13. Appropriations; Railsplitter Tobacco Settlement

Authority Bonds. Subject to appropriation, the Office may make

payments from the Tobacco Settlement Recovery Fund to the

trustee of those bonds issued by the Railsplitter Tobacco

Settlement Authority with which the Authority has executed a

bond indenture pursuant to the terms of the Railsplitter

Tobacco Settlement Authority Act for the purpose of defeasing

outstanding bonds of the Authority.

Section 5-47. The Illinois Emergency Management Agency Act

is amended by adding Section 17.8 as follows:

(20 ILCS 3305/17.8 new)

Sec. 17.8. IEMA State Projects Fund. The IEMA State

Projects Fund is created as a trust fund in the State treasury.

The Fund shall consist of any moneys appropriated to the

Agency for purposes of the Illinois' Not-For-Profit Security

Grant Program, a grant program authorized by subsection (g-5)

of Section 5 of this Act, to provide funding support for target

hardening activities and other physical security enhancements

for qualifying not-for-profit organizations that are at high

risk of terrorist attack. The Agency is authorized to use

moneys appropriated from the Fund to make grants to

not-for-profit organizations for target hardening activities,

security personnel, and physical security enhancements and for

the payment of administrative expenses associated with the

Not-For-Profit Security Grant Program. As used in this

Section, "target hardening activities" include, but are not

limited to, the purchase and installation of security

equipment on real property owned or leased by the

not-for-profit organization. Grants, gifts, and moneys from

any other source, public or private, may also be deposited

into the Fund and used for the purposes authorized by this Act.

Section 5-50. The State Finance Act is amended by changing

Sections 5.62, 5.366, 5.581, 5.765, 5.857, 6, 6z-27, 6z-32,

6z-35, 6z-43, 6z-100, 6z-121, 6z-126, 8.3, 8.12, 8g-1, 13.2,

and 25 and by adding Sections 5.990, 5e-1, and 5h.6 as follows:

(30 ILCS 105/5.62) (from Ch. 127, par. 141.62)

Sec. 5.62. The Working Capital Revolving Fund. This

Section is repealed on January 1, 2024.

(Source: Laws 1919, p. 946.)

(30 ILCS 105/5.366)

Sec. 5.366. The Live and Learn Fund. This Section is

repealed on January 1, 2024.

(Source: P.A. 88-78; 88-670, eff. 12-2-94.)

(30 ILCS 105/5.581)

Sec. 5.581. The Professional Sports Teams Education Fund.

This Section is repealed on January 1, 2024.

(Source: P.A. 95-331, eff. 8-21-07.)

(30 ILCS 105/5.765)

Sec. 5.765. The Soil and Water Conservation District Fund.

This Section is repealed on January 1, 2024.

(Source: P.A. 96-1377, eff. 1-1-11; 97-333, eff. 8-12-11.)

(30 ILCS 105/5.857)

(Section scheduled to be repealed on July 1, 2023)

Sec. 5.857. The Capital Development Board Revolving Fund.

This Section is repealed July 1, 2025 2023.

(Source: P.A. 101-10, eff. 6-5-19; 101-645, eff. 6-26-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

(30 ILCS 105/5.990 new)

Sec. 5.990. The Imagination Library of Illinois Fund.

(30 ILCS 105/5e-1 new)

Sec. 5e-1. Transfers from Road Fund. In addition to any

other transfers that may be provided for by law, on July 1,

2023, or as soon thereafter as practical, the State

Comptroller shall direct and the State Treasurer shall

transfer the sum of $10,000,000 from the Road Fund to the

Federal Mass Transit Trust Fund. This Section is repealed on

January 1, 2025.

(30 ILCS 105/5h.6 new)

Sec. 5h.6. Cash flow borrowing and health insurance funds

liquidity.

(a) To meet cash flow deficits and to maintain liquidity

in the Community College Health Insurance Security Fund, the

State Treasurer and the State Comptroller, as directed by the

Governor, shall make transfers, on and after July 1, 2023 and

through June 30, 2024, to the Community College Health

Insurance Security Fund out of the Health Insurance Reserve

Fund, to the extent allowed by federal law.

The outstanding total transfers made from the Health

Insurance Reserve Fund to the Community College Health

Insurance Security Fund under this Section shall, at no time,

exceed $50,000,000. Once the amount of $50,000,000 has been

transferred from the Health Insurance Reserve Fund to the

Community College Health Insurance Security Fund, additional

transfers may be made from the Health Insurance Reserve Fund

to the Community College Health Insurance Security Fund under

this Section only to the extent that moneys have first been

retransferred from the Community College Health Insurance

Security Fund to the Health Insurance Reserve Fund.

(b) If moneys have been transferred to the Community

College Health Insurance Security Fund pursuant to subsection

(a) of this Section, this amendatory Act of the 103rd General

Assembly shall constitute the continuing authority for and

direction to the State Treasurer and State Comptroller to

reimburse the Health Insurance Reserve Fund from the Community

College Health Insurance Security Fund by transferring to the

Health Insurance Reserve Fund, at such times and in such

amounts as directed by the Comptroller when necessary to

support appropriated expenditures from the Health Insurance

Reserve Fund, an amount equal to that transferred from the

Health Insurance Reserve Fund, except that any moneys

transferred pursuant to subsection (a) of this Section shall

be repaid to the fund of origin within 108 months after the

date on which they were borrowed. The continuing authority for

reimbursement provided for in this subsection (b) shall expire

96 months after the date of the last transfer made pursuant to

subsection (a) of this Section, or June 30, 2032, whichever is

sooner.

(c) Beginning July 31, 2024, and every July 31 thereafter

until all moneys borrowed pursuant to this Section have been

repaid, the Comptroller shall annually report on every

transfer made pursuant to this Section. The report shall

identify the amount of each transfer, including the date and

the end-of-day balance of the Health Insurance Reserve Fund

and the Community College Health Insurance Security Fund on

the date each transfer was made, and the status of all funds

transferred under this Section for the previous fiscal year.

All reports under this Section shall be provided in an

electronic format to the Commission on Government Forecasting

and Accountability and to the Governor's Office of Management

and Budget.

(30 ILCS 105/6) (from Ch. 127, par. 142)

Sec. 6. The gross or total proceeds, receipts and income

of all lands leased by the Department of Corrections and of all

industrial operations at the several State institutions and

divisions under the direction and supervision of the

Department of Corrections shall be covered into the State

treasury into a state trust fund to be known as the "The

Working Capital Revolving Fund". "Industrial operations", as

herein used, means and includes the operation of those State

institutions producing, by the use of materials, supplies and

labor, goods, or wares or merchandise to be sold. On July 1,

2023, or as soon thereafter as practical, the State

Comptroller shall direct and the State Treasurer shall

transfer the remaining balance from the Working Capital

Revolving Fund into the General Revenue Fund. Upon completion

of the transfer, the Working Capital Revolving Fund is

dissolved, and any future deposits due to that Fund and any

outstanding obligations or liabilities of that Fund shall pass

to the General Revenue Fund.

(Source: P.A. 90-372, eff. 7-1-98.)

(30 ILCS 105/6z-27)

Sec. 6z-27. All moneys in the Audit Expense Fund shall be

transferred, appropriated and used only for the purposes

authorized by, and subject to the limitations and conditions

prescribed by, the Illinois State Auditing Act.

Within 30 days after July 1, 2023 2022, or as soon

thereafter as practical, the State Comptroller shall order

transferred and the State Treasurer shall transfer from the

following funds moneys in the specified amounts for deposit

into the Audit Expense Fund:

African-American HIV/AIDS Response Fund................$1,421

Agricultural Premium Fund............................$122,719

Alzheimer's Awareness Fund.............................$1,499

Alzheimer's Disease Research, Care, and Support Fund.....$662

Amusement Ride and Patron Safety Fund..................$6,315

Assisted Living and Shared Housing Regulatory Fund.....$2,564

Capital Development Board Revolving Fund..............$15,118

Care Provider Fund for Persons with a Developmental

Disability........................................$15,392

Carolyn Adams Ticket For The Cure Grant Fund.............$927

CDLIS/AAMVANET/NMVTIS Trust Fund (Commercial

Driver's License Information

System/American Association of

Motor Vehicle Administrators

network/National Motor Vehicle

Title Information Service Trust Fund)..............$5,236

Chicago Police Memorial Foundation Fund..................$708

Chicago State University Education Improvement Fund...$13,666

Child Labor and Day and Temporary Labor

Services Enforcement Fund.........................$11,991

Child Support Administrative Fund......................$5,287

Clean Air Act Permit Fund..............................$1,556

Coal Technology Development Assistance Fund............$6,936

Common School Fund...................................$343,892

Community Mental Health Medicaid Trust Fund...........$14,084

Corporate Franchise Tax Refund Fund....................$1,096

DCFS Children's Services Fund..........................$8,766

Death Certificate Surcharge Fund.......................$2,060

Death Penalty Abolition Fund...........................$2,448

Department of Business Services Special

Operations Fund...................................$13,889

Department of Human Services Community Services Fund...$7,970

Downstate Public Transportation Fund..................$11,631

Dram Shop Fund.......................................$142,500

Driver Services Administration Fund....................$1,873

Drug Rebate Fund......................................$42,473

Drug Treatment Fund....................................$1,767

Education Assistance Fund..........................$2,031,292

Emergency Public Health Fund...........................$5,162

Environmental Protection Permit and Inspection Fund....$1,447

Estate Tax Refund Fund...................................$852

Facilities Management Revolving Fund..................$50,148

Facility Licensing Fund................................$5,522

Fair and Exposition Fund...............................$4,248

Feed Control Fund......................................$7,709

Fertilizer Control Fund................................$6,849

Fire Prevention Fund...................................$3,859

Fund for the Advancement of Education.................$24,772

General Assembly Operations Revolving Fund.............$1,146

General Professions Dedicated Fund.....................$4,039

General Revenue Fund..............................$17,653,153

Governor's Administrative Fund.........................$2,832

Governor's Grant Fund.................................$17,709

Grade Crossing Protection Fund...........................$930

Grant Accountability and Transparency Fund...............$805

Guardianship and Advocacy Fund........................$14,843

Hazardous Waste Fund.....................................$835

Health Facility Plan Review Fund.......................$1,776

Health and Human Services Medicaid Trust Fund..........$6,554

Healthcare Provider Relief Fund......................$407,107

Healthy Smiles Fund......................................$738

Home Care Services Agency Licensure Fund...............$3,101

Hospital Licensure Fund................................$1,688

Hospital Provider Fund...............................$138,829

ICCB Federal Trust Fund................................$9,968

ICJIA Violence Prevention Fund...........................$932

Illinois Affordable Housing Trust Fund................$17,236

Illinois Clean Water Fund..............................$2,152

Illinois Health Facilities Planning Fund...............$3,094

IMSA Income Fund......................................$12,417

Illinois Power Agency Operations Fund.................$62,583

Illinois School Asbestos Abatement Fund..................$784

Illinois State Fair Fund..............................$29,752

Illinois State Police Memorial Park Fund.................$681

Illinois Telecommunications Access Corporation Fund....$1,668

Illinois Underground Utility Facilities

Damage Prevention Fund.............................$4,276

Illinois Veterans' Rehabilitation Fund.................$5,943

Illinois Workers' Compensation Commission

Operations Fund..................................$243,187

Income Tax Refund Fund................................$54,420

Lead Poisoning Screening, Prevention, and

Abatement Fund....................................$16,379

Live and Learn Fund...................................$25,492

Lobbyist Registration Administration Fund..............$1,471

Local Government Distributive Fund....................$44,025

Long Term Care Monitor/Receiver Fund..................$42,016

Long-Term Care Provider Fund..........................$13,537

Low-Level Radioactive Waste Facility Development

and Operation Fund...................................$618

Mandatory Arbitration Fund.............................$2,104

Medical Special Purposes Trust Fund......................$786

Mental Health Fund.....................................$9,376

Mental Health Reporting Fund...........................$1,443

Metabolic Screening and Treatment Fund................$32,049

Monitoring Device Driving Permit Administration

Fee Fund...........................................$1,616

Motor Fuel Tax Fund...................................$36,238

Motor Vehicle License Plate Fund......................$17,694

Multiple Sclerosis Research Fund.........................$758

Nuclear Safety Emergency Preparedness Fund............$26,117

Nursing Dedicated and Professional Fund................$2,420

Open Space Lands Acquisition and Development Fund........$658

Partners For Conservation Fund........................$89,847

Pension Stabilization Fund.............................$1,031

Personal Property Tax Replacement Fund...............$290,755

Pesticide Control Fund................................$30,513

Plumbing Licensure and Program Fund....................$6,276

Police Memorial Committee Fund...........................$813

Professional Services Fund............................$72,029

Public Health Laboratory Services Revolving Fund.......$5,816

Public Transportation Fund............................$46,826

Public Utility Fund..................................$198,423

Radiation Protection Fund.............................$11,034

Renewable Energy Resources Trust Fund..................$7,834

Road Fund............................................$226,150

Regional Transportation Authority Occupation

and Use Tax Replacement Fund.......................$1,167

School Infrastructure Fund.............................$7,749

Secretary of State DUI Administration Fund.............$2,694

Secretary of State Identification Security

and Theft Prevention Fund.........................$12,676

Secretary of State Police Services Fund..................$717

Secretary of State Special License Plate Fund..........$4,203

Secretary of State Special Services Fund..............$34,491

Securities Audit and Enforcement Fund..................$8,198

Solid Waste Management Fund............................$1,613

Special Olympics Illinois and Special

Children's Charities Fund............................$852

Special Education Medicaid Matching Fund...............$5,131

Sports Wagering Fund...................................$4,450

State and Local Sales Tax Reform Fund..................$2,361

State Construction Account Fund.......................$37,865

State Gaming Fund.....................................$94,435

State Garage Revolving Fund............................$8,977

State Lottery Fund...................................$340,323

State Pensions Fund..................................$500,000

State Treasurer's Bank Services Trust Fund.............$1,295

Supreme Court Special Purposes Fund....................$1,722

Tattoo and Body Piercing Establishment

Registration Fund....................................$950

Tax Compliance and Administration Fund.................$1,483

Technology Management Revolving Fund.................$186,193

Tobacco Settlement Recovery Fund......................$29,864

Tourism Promotion Fund................................$50,155

Transportation Regulatory Fund........................$78,256

Trauma Center Fund.....................................$1,960

Underground Storage Tank Fund..........................$3,630

University of Illinois Hospital Services Fund..........$6,712

Vehicle Hijacking and Motor Vehicle

Theft Prevention and Insurance

Verification Trust Fund...........................$10,970

Vehicle Inspection Fund................................$5,069

Weights and Measures Fund.............................$22,129

Youth Alcoholism and Substance Abuse Prevention Fund.....$526

Attorney General Court Ordered and Voluntary Compliance

Payment Projects Fund.............................$38,974

Attorney General Sex Offender Awareness,

Training, and Education Fund.........................$539

Aggregate Operations Regulatory Fund.....................$711

Agricultural Premium Fund.............................$25,265

Attorney General's State Projects and Court

Ordered Distribution Fund.........................$43,667

Anna Veterans Home Fund...............................$15,792

Appraisal Administration Fund..........................$4,017

Attorney General Whistleblower Reward

and Protection Fund...............................$22,896

Bank and Trust Company Fund...........................$78,017

Cannabis Expungement Fund..............................$4,501

Capital Development Board Revolving Fund...............$2,494

Care Provider Fund for Persons with

a Developmental Disability.........................$5,707

CDLIS/AAMVAnet/NMVTIS Trust Fund.......................$1,702

Cemetery Oversight Licensing and Disciplinary Fund.....$5,002

Chicago State University Education

Improvement Fund..................................$16,218

Child Support Administrative Fund......................$2,657

Clean Air Act Permit Fund.............................$10,108

Coal Technology Development Assistance Fund...........$12,943

Commitment to Human Services Fund....................$111,465

Common School Fund...................................$445,997

Community Mental Health Medicaid Trust Fund............$9,599

Community Water Supply Laboratory Fund...................$637

Credit Union Fund.....................................$16,048

DCFS Children's Services Fund........................$287,247

Department of Business Services

Special Operations Fund............................$4,402

Department of Corrections Reimbursement

and Education Fund................................$60,429

Design Professionals Administration

and Investigation Fund.............................$3,362

Department of Human Services Community Services Fund...$5,239

Downstate Public Transportation Fund..................$30,625

Driver Services Administration Fund......................$639

Drivers Education Fund.................................$1,202

Drug Rebate Fund......................................$22,702

Drug Treatment Fund......................................$571

Drycleaner Environmental Response Trust Fund.............$846

Education Assistance Fund..........................$1,969,661

Environmental Protection Permit and

Inspection Fund....................................$7,079

Facilities Management Revolving Fund..................$16,163

Federal High Speed Rail Trust Fund.....................$1,264

Federal Workforce Training Fund.......................$91,791

Feed Control Fund......................................$1,701

Fertilizer Control Fund................................$1,791

Fire Prevention Fund...................................$3,507

Firearm Dealer License Certification Fund................$648

Fund for the Advancement of Education.................$44,609

General Professions Dedicated Fund....................$31,353

General Revenue Fund..............................$17,663,958

Grade Crossing Protection Fund.........................$1,856

Hazardous Waste Fund...................................$8,446

Health and Human Services Medicaid Trust Fund..........$6,134

Healthcare Provider Relief Fund......................$185,164

Horse Racing Fund....................................$169,632

Hospital Provider Fund................................$63,346

ICCB Federal Trust Fund..............................$10,805

Illinois Affordable Housing Trust Fund.................$5,414

Illinois Charity Bureau Fund...........................$3,298

Illinois Clean Water Fund.............................$11,951

Illinois Forestry Development Fund....................$11,004

Illinois Gaming Law Enforcement Fund...................$1,869

IMSA Income Fund.......................................$2,188

Illinois Military Family Relief Fund...................$6,986

Illinois Power Agency Operations Fund.................$41,229

Illinois State Dental Disciplinary Fund................$6,127

Illinois State Fair Fund.................................$660

Illinois State Medical Disciplinary Fund..............$23,384

Illinois State Pharmacy Disciplinary Fund.............$10,308

Illinois Veterans Assistance Fund......................$2,016

Illinois Veterans' Rehabilitation Fund...................$862

Illinois Wildlife Preservation Fund....................$1,742

Illinois Workers' Compensation Commission

Operations Fund....................................$4,476

Income Tax Refund Fund...............................$239,691

Insurance Financial Regulation Fund..................$104,462

Insurance Premium Tax Refund Fund.....................$23,121

Insurance Producer Administration Fund...............$104,566

International Tourism Fund.............................$1,985

LaSalle Veterans Home Fund............................$46,145

LEADS Maintenance Fund...................................$681

Live and Learn Fund....................................$8,120

Local Government Distributive Fund...................$154,289

Long-Term Care Provider Fund...........................$6,468

Manteno Veterans Home Fund............................$93,493

Mental Health Fund....................................$12,227

Mental Health Reporting Fund.............................$611

Monitoring Device Driving Permit

Administration Fee Fund..............................$617

Motor Carrier Safety Inspection Fund...................$1,823

Motor Fuel Tax Fund..................................$103,497

Motor Vehicle License Plate Fund.......................$5,656

Motor Vehicle Theft Prevention and Insurance

Verification Trust Fund............................$2,618

Nursing Dedicated and Professional Fund...............$11,973

Off-Highway Vehicle Trails Fund........................$1,994

Open Space Lands Acquisition and Development Fund.....$45,493

Optometric Licensing and Disciplinary Board Fund.......$1,169

Partners For Conservation Fund........................$19,950

Pawnbroker Regulation Fund.............................$1,053

Personal Property Tax Replacement Fund...............$203,036

Pesticide Control Fund.................................$6,845

Professional Services Fund.............................$2,778

Professions Indirect Cost Fund.......................$172,106

Public Pension Regulation Fund.........................$6,919

Public Transportation Fund............................$77,303

Quincy Veterans Home Fund.............................$91,704

Real Estate License Administration Fund...............$33,329

Registered Certified Public Accountants'

Administration and Disciplinary Fund...............$3,617

Renewable Energy Resources Trust Fund..................$1,591

Rental Housing Support Program Fund....................$1,539

Residential Finance Regulatory Fund...................$20,510

Road Fund............................................$399,062

Regional Transportation Authority Occupation and

Use Tax Replacement Fund...........................$5,205

Salmon Fund..............................................$655

School Infrastructure Fund............................$14,015

Secretary of State DUI Administration Fund.............$1,025

Secretary of State Identification Security

and Theft Prevention Fund..........................$4,502

Secretary of State Special License Plate Fund..........$1,384

Secretary of State Special Services Fund...............$8,114

Securities Audit and Enforcement Fund..................$2,824

State Small Business Credit Initiative Fund............$4,331

Solid Waste Management Fund...........................$10,397

Special Education Medicaid Matching Fund...............$2,924

Sports Wagering Fund...................................$8,572

State Police Law Enforcement Administration Fund.......$6,822

State and Local Sales Tax Reform Fund.................$10,355

State Asset Forfeiture Fund............................$1,740

State Aviation Program Fund..............................$557

State Construction Account Fund......................$195,722

State Crime Laboratory Fund............................$7,743

State Gaming Fund....................................$204,660

State Garage Revolving Fund............................$3,731

State Lottery Fund...................................$129,814

State Offender DNA Identification System Fund..........$1,405

State Pensions Fund..................................$500,000

State Police Firearm Services Fund....................$16,122

State Police Services Fund............................$21,151

State Police Vehicle Fund..............................$3,013

State Police Whistleblower Reward

and Protection Fund................................$2,452

Subtitle D Management Fund.............................$1,431

Supplemental Low-Income Energy Assistance Fund........$68,591

Tax Compliance and Administration Fund.................$5,259

Technology Management Revolving Fund.................$244,294

Tobacco Settlement Recovery Fund.......................$4,653

Tourism Promotion Fund................................$35,322

Traffic and Criminal Conviction Surcharge Fund.......$136,332

Underground Storage Tank Fund.........................$20,429

University of Illinois Hospital Services Fund..........$3,664

Vehicle Inspection Fund...............................$11,203

Violent Crime Victims Assistance Fund.................$14,202

Weights and Measures Fund..............................$6,127

Working Capital Revolving Fund........................$18,120

Notwithstanding any provision of the law to the contrary,

the General Assembly hereby authorizes the use of such funds

for the purposes set forth in this Section.

These provisions do not apply to funds classified by the

Comptroller as federal trust funds or State trust funds. The

Audit Expense Fund may receive transfers from those trust

funds only as directed herein, except where prohibited by the

terms of the trust fund agreement. The Auditor General shall

notify the trustees of those funds of the estimated cost of the

audit to be incurred under the Illinois State Auditing Act for

the fund. The trustees of those funds shall direct the State

Comptroller and Treasurer to transfer the estimated amount to

the Audit Expense Fund.

The Auditor General may bill entities that are not subject

to the above transfer provisions, including private entities,

related organizations and entities whose funds are

locally-held, for the cost of audits, studies, and

investigations incurred on their behalf. Any revenues received

under this provision shall be deposited into the Audit Expense

Fund.

In the event that moneys on deposit in any fund are

unavailable, by reason of deficiency or any other reason

preventing their lawful transfer, the State Comptroller shall

order transferred and the State Treasurer shall transfer the

amount deficient or otherwise unavailable from the General

Revenue Fund for deposit into the Audit Expense Fund.

On or before December 1, 1992, and each December 1

thereafter, the Auditor General shall notify the Governor's

Office of Management and Budget (formerly Bureau of the

Budget) of the amount estimated to be necessary to pay for

audits, studies, and investigations in accordance with the

Illinois State Auditing Act during the next succeeding fiscal

year for each State fund for which a transfer or reimbursement

is anticipated.

Beginning with fiscal year 1994 and during each fiscal

year thereafter, the Auditor General may direct the State

Comptroller and Treasurer to transfer moneys from funds

authorized by the General Assembly for that fund. In the event

funds, including federal and State trust funds but excluding

the General Revenue Fund, are transferred, during fiscal year

1994 and during each fiscal year thereafter, in excess of the

amount to pay actual costs attributable to audits, studies,

and investigations as permitted or required by the Illinois

State Auditing Act or specific action of the General Assembly,

the Auditor General shall, on September 30, or as soon

thereafter as is practicable, direct the State Comptroller and

Treasurer to transfer the excess amount back to the fund from

which it was originally transferred.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

(30 ILCS 105/6z-32)

Sec. 6z-32. Partners for Planning and Conservation.

(a) The Partners for Conservation Fund (formerly known as

the Conservation 2000 Fund) and the Partners for Conservation

Projects Fund (formerly known as the Conservation 2000

Projects Fund) are created as special funds in the State

Treasury. These funds shall be used to establish a

comprehensive program to protect Illinois' natural resources

through cooperative partnerships between State government and

public and private landowners. Moneys in these Funds may be

used, subject to appropriation, by the Department of Natural

Resources, Environmental Protection Agency, and the Department

of Agriculture for purposes relating to natural resource

protection, planning, recreation, tourism, climate resilience,

and compatible agricultural and economic development

activities. Without limiting these general purposes, moneys in

these Funds may be used, subject to appropriation, for the

following specific purposes:

(1) To foster sustainable agriculture practices and

control soil erosion, sedimentation, and nutrient loss

from farmland, including grants to Soil and Water

Conservation Districts for conservation practice

cost-share grants and for personnel, educational, and

administrative expenses.

(2) To establish and protect a system of ecosystems in

public and private ownership through conservation

easements, incentives to public and private landowners,

natural resource restoration and preservation, water

quality protection and improvement, land use and watershed

planning, technical assistance and grants, and land

acquisition provided these mechanisms are all voluntary on

the part of the landowner and do not involve the use of

eminent domain.

(3) To develop a systematic and long-term program to

effectively measure and monitor natural resources and

ecological conditions through investments in technology

and involvement of scientific experts.

(4) To initiate strategies to enhance, use, and

maintain Illinois' inland lakes through education,

technical assistance, research, and financial incentives.

(5) To partner with private landowners and with units

of State, federal, and local government and with

not-for-profit organizations in order to integrate State

and federal programs with Illinois' natural resource

protection and restoration efforts and to meet

requirements to obtain federal and other funds for

conservation or protection of natural resources.

(6) To implement the State's Nutrient Loss Reduction

Strategy, including, but not limited to, funding the

resources needed to support the Strategy's Policy Working

Group, cover water quality monitoring in support of

Strategy implementation, prepare a biennial report on the

progress made on the Strategy every 2 years, and provide

cost share funding for nutrient capture projects.

(7) To provide capacity grants to support soil and

water conservation districts, including, but not limited

to, developing soil health plans, conducting soil health

assessments, peer-to-peer training, convening

producer-led dialogues, professional development and

travel stipends for meetings and educational events.

(b) The State Comptroller and State Treasurer shall

automatically transfer on the last day of each month,

beginning on September 30, 1995 and ending on June 30, 2024

2023, from the General Revenue Fund to the Partners for

Conservation Fund, an amount equal to 1/10 of the amount set

forth below in fiscal year 1996 and an amount equal to 1/12 of

the amount set forth below in each of the other specified

fiscal years:

Fiscal Year Amount

1996 $ 3,500,000 1997 $ 9,000,000 1998 $10,000,000 1999 $11,000,000 2000 $12,500,000 2001 through 2004 $14,000,000 2005 $7,000,000 2006 $11,000,000 2007 $0 2008 through 2011 $14,000,000 2012 $12,200,000 2013 through 2017 $14,000,000 2018 $1,500,000 2019 $14,000,000 2020 $7,500,000 2021 through 2023 $14,000,000 2024 $18,000,000

(c) The State Comptroller and State Treasurer shall

automatically transfer on the last day of each month beginning

on July 31, 2021 and ending June 30, 2022, from the

Environmental Protection Permit and Inspection Fund to the

Partners for Conservation Fund, an amount equal to 1/12 of

$4,135,000.

(c-1) The State Comptroller and State Treasurer shall

automatically transfer on the last day of each month beginning

on July 31, 2022 and ending June 30, 2023, from the

Environmental Protection Permit and Inspection Fund to the

Partners for Conservation Fund, an amount equal to 1/12 of

$5,900,000.

(d) There shall be deposited into the Partners for

Conservation Projects Fund such bond proceeds and other moneys

as may, from time to time, be provided by law.

(Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22.)

(30 ILCS 105/6z-35)

Sec. 6z-35. There is hereby created in the State Treasury

a special fund to be known as the Live and Learn Fund. The

Comptroller and the Treasurer shall transfer $1,742,000 from

the General Revenue Fund into the Live and Learn Fund each

month. The first transfer shall be made 60 days after the

effective date of this amendatory Act of 1993, with subsequent

transfers occurring on the first of each month. Moneys

deposited into the Fund may, subject to appropriation, be used

by the Secretary of State for any or all of the following

purposes:

(a) An organ donation awareness or education program.

(b) To provide additional funds for all types of

library grants as authorized and administered by the

Secretary of State as State Librarian.

On July 1, 2023, any future deposits due to the Live and

Learn Fund and any outstanding obligations or liabilities of

that Fund shall pass to the General Revenue Fund. On November

1, 2023, or as soon thereafter as practical, the State

Comptroller shall direct and the State Treasurer shall

transfer the remaining balance from the Live and Learn Fund

into the Secretary of State Special Services Fund. This

Section is repealed on January 1, 2024.

(Source: P.A. 88-78.)

(30 ILCS 105/6z-43)

Sec. 6z-43. Tobacco Settlement Recovery Fund.

(a) There is created in the State Treasury a special fund

to be known as the Tobacco Settlement Recovery Fund, which

shall contain 3 accounts: (i) the General Account, (ii) the

Tobacco Settlement Bond Proceeds Account and (iii) the Tobacco

Settlement Residual Account. There shall be deposited into the

several accounts of the Tobacco Settlement Recovery Fund and

the Attorney General Tobacco Fund all monies paid to the State

pursuant to (1) the Master Settlement Agreement entered in the

case of People of the State of Illinois v. Philip Morris, et

al. (Circuit Court of Cook County, No. 96-L13146) and (2) any

settlement with or judgment against any tobacco product

manufacturer other than one participating in the Master

Settlement Agreement in satisfaction of any released claim as

defined in the Master Settlement Agreement, as well as any

other monies as provided by law. Moneys shall be deposited

into the Tobacco Settlement Bond Proceeds Account and the

Tobacco Settlement Residual Account as provided by the terms

of the Railsplitter Tobacco Settlement Authority Act, provided

that an annual amount not less than $2,500,000, subject to

appropriation, shall be deposited into the Attorney General

Tobacco Fund for use only by the Attorney General's office.

The scheduled $2,500,000 deposit into the Tobacco Settlement

Residual Account for fiscal year 2011 should be transferred to

the Attorney General Tobacco Fund in fiscal year 2012 as soon

as this fund has been established. All other moneys available

to be deposited into the Tobacco Settlement Recovery Fund

shall be deposited into the General Account. An investment

made from moneys credited to a specific account constitutes

part of that account and such account shall be credited with

all income from the investment of such moneys. The Treasurer

may invest the moneys in the several accounts of the Fund in

the same manner, in the same types of investments, and subject

to the same limitations provided in the Illinois Pension Code

for the investment of pension funds other than those

established under Article 3 or 4 of the Code. Notwithstanding

the foregoing, to the extent necessary to preserve the

tax-exempt status of any bonds issued pursuant to the

Railsplitter Tobacco Settlement Authority Act, the interest on

which is intended to be excludable from the gross income of the

owners for federal income tax purposes, moneys on deposit in

the Tobacco Settlement Bond Proceeds Account and the Tobacco

Settlement Residual Account may be invested in obligations the

interest upon which is tax-exempt under the provisions of

Section 103 of the Internal Revenue Code of 1986, as now or

hereafter amended, or any successor code or provision.

(b) Moneys on deposit in the Tobacco Settlement Bond

Proceeds Account and the Tobacco Settlement Residual Account

may be expended, subject to appropriation, for the purposes

authorized in subsection (g) of Section 3-6 of the

Railsplitter Tobacco Settlement Authority Act.

(b-5) Moneys on deposit in the Tobacco Settlement Recovery

Fund may be expended, subject to appropriation, for payments

pursuant to Section 2.13 of the Governor's Office of

Management and Budget Act.

(c) As soon as may be practical after June 30, 2001, upon

notification from and at the direction of the Governor, the

State Comptroller shall direct and the State Treasurer shall

transfer the unencumbered balance in the Tobacco Settlement

Recovery Fund as of June 30, 2001, as determined by the

Governor, into the Budget Stabilization Fund. The Treasurer

may invest the moneys in the Budget Stabilization Fund in the

same manner, in the same types of investments, and subject to

the same limitations provided in the Illinois Pension Code for

the investment of pension funds other than those established

under Article 3 or 4 of the Code.

(d) All federal financial participation moneys received

pursuant to expenditures from the Fund shall be deposited into

the General Account.

(Source: P.A. 99-78, eff. 7-20-15.)

(30 ILCS 105/6z-100)

(Section scheduled to be repealed on July 1, 2023)

Sec. 6z-100. Capital Development Board Revolving Fund;

payments into and use. All monies received by the Capital

Development Board for publications or copies issued by the

Board, and all monies received for contract administration

fees, charges, or reimbursements owing to the Board shall be

deposited into a special fund known as the Capital Development

Board Revolving Fund, which is hereby created in the State

treasury. The monies in this Fund shall be used by the Capital

Development Board, as appropriated, for expenditures for

personal services, retirement, social security, contractual

services, legal services, travel, commodities, printing,

equipment, electronic data processing, or telecommunications.

For fiscal year 2021 and thereafter, the monies in this Fund

may also be appropriated to and used by the Executive Ethics

Commission for oversight and administration of the Chief

Procurement Officer appointed under paragraph (1) of

subsection (a) of Section 10-20 of the Illinois Procurement

Code. Unexpended moneys in the Fund shall not be transferred

or allocated by the Comptroller or Treasurer to any other

fund, nor shall the Governor authorize the transfer or

allocation of those moneys to any other fund. This Section is

repealed July 1, 2025 2023.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

101-645, eff. 6-26-20; 102-16, eff. 6-17-21; 102-699, eff.

4-19-22.)

(30 ILCS 105/6z-121)

Sec. 6z-121. State Coronavirus Urgent Remediation

Emergency Fund.

(a) The State Coronavirus Urgent Remediation Emergency

(State CURE) Fund is created as a federal trust fund within the

State treasury. The State CURE Fund shall be held separate and

apart from all other funds in the State treasury. The State

CURE Fund is established: (1) to receive, directly or

indirectly, federal funds from the Coronavirus Relief Fund in

accordance with Section 5001 of the federal Coronavirus Aid,

Relief, and Economic Security (CARES) Act, the Coronavirus

State Fiscal Recovery Fund in accordance with Section 9901 of

the American Rescue Plan Act of 2021, or from any other federal

fund pursuant to any other provision of the American Rescue

Plan Act of 2021 or any other federal law; and (2) to provide

for the transfer, distribution and expenditure of such federal

funds as permitted in the federal Coronavirus Aid, Relief, and

Economic Security (CARES) Act, the American Rescue Plan Act of

2021, and related federal guidance or any other federal law,

and as authorized by this Section.

(b) Federal funds received by the State from the

Coronavirus Relief Fund in accordance with Section 5001 of the

federal Coronavirus Aid, Relief, and Economic Security (CARES)

Act, the Coronavirus State Fiscal Recovery Fund in accordance

with Section 9901 of the American Rescue Plan Act of 2021, or

any other federal funds received pursuant to the American

Rescue Plan Act of 2021 or any other federal law, may be

deposited, directly or indirectly, into the State CURE Fund.

(c) Funds in the State CURE Fund may be expended, subject

to appropriation, directly for purposes permitted under the

federal law and related federal guidance governing the use of

such funds, which may include without limitation purposes

permitted in Section 5001 of the CARES Act and Sections 3201,

3206, and 9901 of the American Rescue Plan Act of 2021, or as

otherwise provided by law and consistent with appropriations

of the General Assembly. All federal funds received into the

State CURE Fund from the Coronavirus Relief Fund, the

Coronavirus State Fiscal Recovery Fund, or any other source

under the American Rescue Plan Act of 2021, may be

transferred, expended, or returned by the Illinois Emergency

Management Agency at the direction of the Governor for the

specific purposes permitted by the federal Coronavirus Aid,

Relief, and Economic Security (CARES) Act, the American Rescue

Plan Act of 2021, any related regulations or federal guidance,

and any terms and conditions of the federal awards received by

the State thereunder. The State Comptroller shall direct and

the State Treasurer shall transfer, as directed by the

Governor in writing, a portion of the federal funds received

from the Coronavirus Relief Fund or from any other federal

fund pursuant to any other provision of federal law to the

Local Coronavirus Urgent Remediation Emergency (Local CURE)

Fund from time to time for the provision and administration of

grants to units of local government as permitted by the

federal Coronavirus Aid, Relief, and Economic Security (CARES)

Act, any related federal guidance, and any other additional

federal law that may provide authorization. The State

Comptroller shall direct and the State Treasurer shall

transfer amounts, as directed by the Governor in writing, from

the State CURE Fund to the Essential Government Services

Support Fund to be used for the provision of government

services as permitted under Section 602(c)(1)(C) of the Social

Security Act as enacted by Section 9901 of the American Rescue

Plan Act and related federal guidance. Funds in the State CURE

Fund also may be transferred to other funds in the State

treasury as reimbursement for expenditures made from such

other funds if the expenditures are eligible for federal

reimbursement under Section 5001 of the federal Coronavirus

Aid, Relief, and Economic Security (CARES) Act, the relevant

provisions of the American Rescue Plan Act of 2021, or any

related federal guidance.

(d) Once the General Assembly has enacted appropriations

from the State CURE Fund, the expenditure of funds from the

State CURE Fund shall be subject to appropriation by the

General Assembly, and shall be administered by the Illinois

Emergency Management Agency at the direction of the Governor.

The Illinois Emergency Management Agency, and other agencies

as named in appropriations, shall transfer, distribute or

expend the funds. The State Comptroller shall direct and the

State Treasurer shall transfer funds in the State CURE Fund to

other funds in the State treasury as reimbursement for

expenditures made from such other funds if the expenditures

are eligible for federal reimbursement under Section 5001 of

the federal Coronavirus Aid, Relief, and Economic Security

(CARES) Act, the relevant provisions of the American Rescue

Plan Act of 2021, or any related federal guidance, as directed

in writing by the Governor. Additional funds that may be

received from the federal government from legislation enacted

in response to the impact of Coronavirus Disease 2019,

including fiscal stabilization payments that replace revenues

lost due to Coronavirus Disease 2019, The State Comptroller

may direct and the State Treasurer shall transfer in the

manner authorized or required by any related federal guidance,

as directed in writing by the Governor.

(e) The Illinois Emergency Management Agency, in

coordination with the Governor's Office of Management and

Budget, shall identify amounts derived from the State's

Coronavirus Relief Fund allocation and transferred from the

State CURE Fund as directed by the Governor under this Section

that remain unobligated and unexpended for the period that

ended on December 31, 2021. The Agency shall certify to the

State Comptroller and the State Treasurer the amounts

identified as unobligated and unexpended. The State

Comptroller shall direct and the State Treasurer shall

transfer the unobligated and unexpended funds identified by

the Agency and held in other funds of the State Treasury under

this Section to the State CURE Fund. Unexpended funds in the

State CURE Fund shall be paid back to the federal government at

the direction of the Governor.

(f) In addition to any other transfers that may be

provided for by law, at the direction of the Governor, the

State Comptroller shall direct and the State Treasurer shall

transfer the sum of $24,523,000 from the State CURE Fund to the

Chicago Travel Industry Promotion Fund.

(g) In addition to any other transfers that may be

provided for by law, at the direction of the Governor, the

State Comptroller shall direct and the State Treasurer shall

transfer the sum of $30,000,000 from the State CURE Fund to the

Metropolitan Pier and Exposition Authority Incentive Fund.

(h) In addition to any other transfers that may be

provided for by law, at the direction of the Governor, the

State Comptroller shall direct and the State Treasurer shall

transfer the sum of $45,180,000 from the State CURE Fund to the

Local Tourism Fund.

(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22.)

(30 ILCS 105/6z-126)

Sec. 6z-126. Law Enforcement Training Fund. The Law

Enforcement Training Fund is hereby created as a special fund

in the State treasury. Moneys in the Fund shall consist of: (i)

90% of the revenue from increasing the insurance producer

license fees, as provided under subsection (a-5) of Section

500-135 of the Illinois Insurance Code; and (ii) 90% of the

moneys collected from auto insurance policy fees under Section

8.6 of the Illinois Vehicle Hijacking and Motor Vehicle Theft

Prevention and Insurance Verification Act. This Fund shall be

used by the Illinois Law Enforcement Training Standards Board

for the following purposes: (i) to fund law enforcement

certification compliance; (ii) for and the development and

provision of basic courses by Board-approved academics, and

in-service courses by approved academies; and (iii) for the

ordinary and contingent expenses of the Illinois Law

Enforcement Training Standards Board.

(Source: P.A. 102-16, eff. 6-17-21; 102-904, eff. 1-1-23;

102-1071, eff. 6-10-22; revised 12-13-22.)

(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)

Sec. 8.3. Money in the Road Fund shall, if and when the

State of Illinois incurs any bonded indebtedness for the

construction of permanent highways, be set aside and used for

the purpose of paying and discharging annually the principal

and interest on that bonded indebtedness then due and payable,

and for no other purpose. The surplus, if any, in the Road Fund

after the payment of principal and interest on that bonded

indebtedness then annually due shall be used as follows:

first -- to pay the cost of administration of Chapters

2 through 10 of the Illinois Vehicle Code, except the cost

of administration of Articles I and II of Chapter 3 of that

Code, and to pay the costs of the Executive Ethics

Commission for oversight and administration of the Chief

Procurement Officer appointed under paragraph (2) of

subsection (a) of Section 10-20 of the Illinois

Procurement Code for transportation; and

secondly -- for expenses of the Department of

Transportation for construction, reconstruction,

improvement, repair, maintenance, operation, and

administration of highways in accordance with the

provisions of laws relating thereto, or for any purpose

related or incident to and connected therewith, including

the separation of grades of those highways with railroads

and with highways and including the payment of awards made

by the Illinois Workers' Compensation Commission under the

terms of the Workers' Compensation Act or Workers'

Occupational Diseases Act for injury or death of an

employee of the Division of Highways in the Department of

Transportation; or for the acquisition of land and the

erection of buildings for highway purposes, including the

acquisition of highway right-of-way or for investigations

to determine the reasonably anticipated future highway

needs; or for making of surveys, plans, specifications and

estimates for and in the construction and maintenance of

flight strips and of highways necessary to provide access

to military and naval reservations, to defense industries

and defense-industry sites, and to the sources of raw

materials and for replacing existing highways and highway

connections shut off from general public use at military

and naval reservations and defense-industry sites, or for

the purchase of right-of-way, except that the State shall

be reimbursed in full for any expense incurred in building

the flight strips; or for the operating and maintaining of

highway garages; or for patrolling and policing the public

highways and conserving the peace; or for the operating

expenses of the Department relating to the administration

of public transportation programs; or, during fiscal year

2022, for the purposes of a grant not to exceed $8,394,800

to the Regional Transportation Authority on behalf of PACE

for the purpose of ADA/Para-transit expenses; or, during

fiscal year 2023, for the purposes of a grant not to exceed

$8,394,800 to the Regional Transportation Authority on

behalf of PACE for the purpose of ADA/Para-transit

expenses; or, during fiscal year 2024, for the purposes of

a grant not to exceed $9,108,400 to the Regional

Transportation Authority on behalf of PACE for the purpose

of ADA/Para-transit expenses; or for any of those purposes

or any other purpose that may be provided by law.

Appropriations for any of those purposes are payable from

the Road Fund. Appropriations may also be made from the Road

Fund for the administrative expenses of any State agency that

are related to motor vehicles or arise from the use of motor

vehicles.

Beginning with fiscal year 1980 and thereafter, no Road

Fund monies shall be appropriated to the following Departments

or agencies of State government for administration, grants, or

operations; but this limitation is not a restriction upon

appropriating for those purposes any Road Fund monies that are

eligible for federal reimbursement:

1. Department of Public Health;

2. Department of Transportation, only with respect to

subsidies for one-half fare Student Transportation and

Reduced Fare for Elderly, except fiscal year 2022 when no

more than $17,570,000 may be expended and except fiscal

year 2023 when no more than $17,570,000 may be expended

and except fiscal year 2024 when no more than $19,063,500

may be expended;

3. Department of Central Management Services, except

for expenditures incurred for group insurance premiums of

appropriate personnel;

4. Judicial Systems and Agencies.

Beginning with fiscal year 1981 and thereafter, no Road

Fund monies shall be appropriated to the following Departments

or agencies of State government for administration, grants, or

operations; but this limitation is not a restriction upon

appropriating for those purposes any Road Fund monies that are

eligible for federal reimbursement:

1. Illinois State Police, except for expenditures with

respect to the Division of Patrol Operations and Division

of Criminal Investigation;

2. Department of Transportation, only with respect to

Intercity Rail Subsidies, except fiscal year 2022 when no

more than $50,000,000 may be expended and except fiscal

year 2023 when no more than $55,000,000 may be expended

and except fiscal year 2024 when no more than $60,000,000

may be expended, and Rail Freight Services.

Beginning with fiscal year 1982 and thereafter, no Road

Fund monies shall be appropriated to the following Departments

or agencies of State government for administration, grants, or

operations; but this limitation is not a restriction upon

appropriating for those purposes any Road Fund monies that are

eligible for federal reimbursement: Department of Central

Management Services, except for awards made by the Illinois

Workers' Compensation Commission under the terms of the

Workers' Compensation Act or Workers' Occupational Diseases

Act for injury or death of an employee of the Division of

Highways in the Department of Transportation.

Beginning with fiscal year 1984 and thereafter, no Road

Fund monies shall be appropriated to the following Departments

or agencies of State government for administration, grants, or

operations; but this limitation is not a restriction upon

appropriating for those purposes any Road Fund monies that are

eligible for federal reimbursement:

1. Illinois State Police, except not more than 40% of

the funds appropriated for the Division of Patrol

Operations and Division of Criminal Investigation;

2. State Officers.

Beginning with fiscal year 1984 and thereafter, no Road

Fund monies shall be appropriated to any Department or agency

of State government for administration, grants, or operations

except as provided hereafter; but this limitation is not a

restriction upon appropriating for those purposes any Road

Fund monies that are eligible for federal reimbursement. It

shall not be lawful to circumvent the above appropriation

limitations by governmental reorganization or other methods.

Appropriations shall be made from the Road Fund only in

accordance with the provisions of this Section.

Money in the Road Fund shall, if and when the State of

Illinois incurs any bonded indebtedness for the construction

of permanent highways, be set aside and used for the purpose of

paying and discharging during each fiscal year the principal

and interest on that bonded indebtedness as it becomes due and

payable as provided in the Transportation Bond Act, and for no

other purpose. The surplus, if any, in the Road Fund after the

payment of principal and interest on that bonded indebtedness

then annually due shall be used as follows:

first -- to pay the cost of administration of Chapters

2 through 10 of the Illinois Vehicle Code; and

secondly -- no Road Fund monies derived from fees,

excises, or license taxes relating to registration,

operation and use of vehicles on public highways or to

fuels used for the propulsion of those vehicles, shall be

appropriated or expended other than for costs of

administering the laws imposing those fees, excises, and

license taxes, statutory refunds and adjustments allowed

thereunder, administrative costs of the Department of

Transportation, including, but not limited to, the

operating expenses of the Department relating to the

administration of public transportation programs, payment

of debts and liabilities incurred in construction and

reconstruction of public highways and bridges, acquisition

of rights-of-way for and the cost of construction,

reconstruction, maintenance, repair, and operation of

public highways and bridges under the direction and

supervision of the State, political subdivision, or

municipality collecting those monies, or during fiscal

year 2022 for the purposes of a grant not to exceed

$8,394,800 to the Regional Transportation Authority on

behalf of PACE for the purpose of ADA/Para-transit

expenses, or during fiscal year 2023 for the purposes of a

grant not to exceed $8,394,800 to the Regional

Transportation Authority on behalf of PACE for the purpose

of ADA/Para-transit expenses, or during fiscal year 2024

for the purposes of a grant not to exceed $9,108,400 to the

Regional Transportation Authority on behalf of PACE for

the purpose of ADA/Para-transit expenses, and the costs

for patrolling and policing the public highways (by the

State, political subdivision, or municipality collecting

that money) for enforcement of traffic laws. The

separation of grades of such highways with railroads and

costs associated with protection of at-grade highway and

railroad crossing shall also be permissible.

Appropriations for any of such purposes are payable from

the Road Fund or the Grade Crossing Protection Fund as

provided in Section 8 of the Motor Fuel Tax Law.

Except as provided in this paragraph, beginning with

fiscal year 1991 and thereafter, no Road Fund monies shall be

appropriated to the Illinois State Police for the purposes of

this Section in excess of its total fiscal year 1990 Road Fund

appropriations for those purposes unless otherwise provided in

Section 5g of this Act. For fiscal years 2003, 2004, 2005,

2006, and 2007 only, no Road Fund monies shall be appropriated

to the Department of State Police for the purposes of this

Section in excess of $97,310,000. For fiscal year 2008 only,

no Road Fund monies shall be appropriated to the Department of

State Police for the purposes of this Section in excess of

$106,100,000. For fiscal year 2009 only, no Road Fund monies

shall be appropriated to the Department of State Police for

the purposes of this Section in excess of $114,700,000.

Beginning in fiscal year 2010, no road fund moneys shall be

appropriated to the Illinois State Police. It shall not be

lawful to circumvent this limitation on appropriations by

governmental reorganization or other methods unless otherwise

provided in Section 5g of this Act.

In fiscal year 1994, no Road Fund monies shall be

appropriated to the Secretary of State for the purposes of

this Section in excess of the total fiscal year 1991 Road Fund

appropriations to the Secretary of State for those purposes,

plus $9,800,000. It shall not be lawful to circumvent this

limitation on appropriations by governmental reorganization or

other method.

Beginning with fiscal year 1995 and thereafter, no Road

Fund monies shall be appropriated to the Secretary of State

for the purposes of this Section in excess of the total fiscal

year 1994 Road Fund appropriations to the Secretary of State

for those purposes. It shall not be lawful to circumvent this

limitation on appropriations by governmental reorganization or

other methods.

Beginning with fiscal year 2000, total Road Fund

appropriations to the Secretary of State for the purposes of

this Section shall not exceed the amounts specified for the

following fiscal years:

Fiscal Year 2000 $80,500,000;

Fiscal Year 2001 $80,500,000; Fiscal Year 2002 $80,500,000; Fiscal Year 2003 $130,500,000; Fiscal Year 2004 $130,500,000; Fiscal Year 2005 $130,500,000; Fiscal Year 2006 $130,500,000; Fiscal Year 2007 $130,500,000; Fiscal Year 2008 $130,500,000; Fiscal Year 2009 $130,500,000.

For fiscal year 2010, no road fund moneys shall be

appropriated to the Secretary of State.

Beginning in fiscal year 2011, moneys in the Road Fund

shall be appropriated to the Secretary of State for the

exclusive purpose of paying refunds due to overpayment of fees

related to Chapter 3 of the Illinois Vehicle Code unless

otherwise provided for by law.

It shall not be lawful to circumvent this limitation on

appropriations by governmental reorganization or other

methods.

No new program may be initiated in fiscal year 1991 and

thereafter that is not consistent with the limitations imposed

by this Section for fiscal year 1984 and thereafter, insofar

as appropriation of Road Fund monies is concerned.

Nothing in this Section prohibits transfers from the Road

Fund to the State Construction Account Fund under Section 5e

of this Act; nor to the General Revenue Fund, as authorized by

Public Act 93-25.

The additional amounts authorized for expenditure in this

Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91

shall be repaid to the Road Fund from the General Revenue Fund

in the next succeeding fiscal year that the General Revenue

Fund has a positive budgetary balance, as determined by

generally accepted accounting principles applicable to

government.

The additional amounts authorized for expenditure by the

Secretary of State and the Department of State Police in this

Section by Public Act 94-91 shall be repaid to the Road Fund

from the General Revenue Fund in the next succeeding fiscal

year that the General Revenue Fund has a positive budgetary

balance, as determined by generally accepted accounting

principles applicable to government.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-538, eff. 8-20-21; 102-699, eff.

4-19-22; 102-813, eff. 5-13-22.)

(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)

Sec. 8.12. State Pensions Fund.

(a) The moneys in the State Pensions Fund shall be used

exclusively for the administration of the Revised Uniform

Unclaimed Property Act and for the expenses incurred by the

Auditor General for administering the provisions of Section

2-8.1 of the Illinois State Auditing Act and for operational

expenses of the Office of the State Treasurer and for the

funding of the unfunded liabilities of the designated

retirement systems. For the purposes of this Section,

"operational expenses of the Office of the State Treasurer"

includes the acquisition of land and buildings in State fiscal

years 2019 and 2020 for use by the Office of the State

Treasurer, as well as construction, reconstruction,

improvement, repair, and maintenance, in accordance with the

provisions of laws relating thereto, of such lands and

buildings beginning in State fiscal year 2019 and thereafter.

Beginning in State fiscal year 2025 2024, payments to the

designated retirement systems under this Section shall be in

addition to, and not in lieu of, any State contributions

required under the Illinois Pension Code.

"Designated retirement systems" means:

(1) the State Employees' Retirement System of

Illinois;

(2) the Teachers' Retirement System of the State of

Illinois;

(3) the State Universities Retirement System;

(4) the Judges Retirement System of Illinois; and

(5) the General Assembly Retirement System.

(b) Each year the General Assembly may make appropriations

from the State Pensions Fund for the administration of the

Revised Uniform Unclaimed Property Act.

(c) (Blank). As soon as possible after July 30, 2004 (the

effective date of Public Act 93-839), the General Assembly

shall appropriate from the State Pensions Fund (1) to the

State Universities Retirement System the amount certified

under Section 15-165 during the prior year, (2) to the Judges

Retirement System of Illinois the amount certified under

Section 18-140 during the prior year, and (3) to the General

Assembly Retirement System the amount certified under Section

2-134 during the prior year as part of the required State

contributions to each of those designated retirement systems.

If the amount in the State Pensions Fund does not exceed the

sum of the amounts certified in Sections 15-165, 18-140, and

2-134 by at least $5,000,000, the amount paid to each

designated retirement system under this subsection shall be

reduced in proportion to the amount certified by each of those

designated retirement systems.

(c-5) For fiscal years 2006 through 2024 2023, the General

Assembly shall appropriate from the State Pensions Fund to the

State Universities Retirement System the amount estimated to

be available during the fiscal year in the State Pensions

Fund; provided, however, that the amounts appropriated under

this subsection (c-5) shall not reduce the amount in the State

Pensions Fund below $5,000,000.

(c-6) For fiscal year 2025 2024 and each fiscal year

thereafter, as soon as may be practical after any money is

deposited into the State Pensions Fund from the Unclaimed

Property Trust Fund, the State Treasurer shall apportion the

deposited amount among the designated retirement systems as

defined in subsection (a) to reduce their actuarial reserve

deficiencies. The State Comptroller and State Treasurer shall

pay the apportioned amounts to the designated retirement

systems to fund the unfunded liabilities of the designated

retirement systems. The amount apportioned to each designated

retirement system shall constitute a portion of the amount

estimated to be available for appropriation from the State

Pensions Fund that is the same as that retirement system's

portion of the total actual reserve deficiency of the systems,

as determined annually by the Governor's Office of Management

and Budget at the request of the State Treasurer. The amounts

apportioned under this subsection shall not reduce the amount

in the State Pensions Fund below $5,000,000.

(d) The Governor's Office of Management and Budget shall

determine the individual and total reserve deficiencies of the

designated retirement systems. For this purpose, the

Governor's Office of Management and Budget shall utilize the

latest available audit and actuarial reports of each of the

retirement systems and the relevant reports and statistics of

the Public Employee Pension Fund Division of the Department of

Insurance.

(d-1) (Blank).

(e) The changes to this Section made by Public Act 88-593

shall first apply to distributions from the Fund for State

fiscal year 1996.

(Source: P.A. 101-10, eff. 6-5-19; 101-487, eff. 8-23-19;

101-636, eff. 6-10-20; 102-16, eff. 6-17-21; 102-699, eff.

4-19-22.)

(30 ILCS 105/8g-1)

Sec. 8g-1. Fund transfers.

(a) (Blank).

(b) (Blank).

(c) (Blank).

(d) (Blank).

(e) (Blank).

(f) (Blank).

(g) (Blank).

(h) (Blank).

(i) (Blank).

(j) (Blank).

(k) (Blank).

(l) (Blank).

(m) (Blank).

(n) (Blank).

(o) (Blank).

(p) (Blank).

(q) (Blank).

(r) (Blank).

(s) (Blank).

(t) (Blank).

(u) In addition to any other transfers that may be

provided for by law, on July 1, 2021, or as soon thereafter as

practical, only as directed by the Director of the Governor's

Office of Management and Budget, the State Comptroller shall

direct and the State Treasurer shall transfer the sum of

$5,000,000 from the General Revenue Fund to the DoIT Special

Projects Fund, and on June 1, 2022, or as soon thereafter as

practical, but no later than June 30, 2022, the State

Comptroller shall direct and the State Treasurer shall

transfer the sum so transferred from the DoIT Special Projects

Fund to the General Revenue Fund.

(v) In addition to any other transfers that may be

provided for by law, on July 1, 2021, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $500,000 from the General

Revenue Fund to the Governor's Administrative Fund.

(w) In addition to any other transfers that may be

provided for by law, on July 1, 2021, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $500,000 from the General

Revenue Fund to the Grant Accountability and Transparency

Fund.

(x) In addition to any other transfers that may be

provided for by law, at a time or times during Fiscal Year 2022

as directed by the Governor, the State Comptroller shall

direct and the State Treasurer shall transfer up to a total of

$20,000,000 from the General Revenue Fund to the Illinois

Sports Facilities Fund to be credited to the Advance Account

within the Fund.

(y) In addition to any other transfers that may be

provided for by law, on June 15, 2021, or as soon thereafter as

practical, but no later than June 30, 2021, the State

Comptroller shall direct and the State Treasurer shall

transfer the sum of $100,000,000 from the General Revenue Fund

to the Technology Management Revolving Fund.

(z) In addition to any other transfers that may be

provided for by law, on April 19, 2022 (the effective date of

Public Act 102-699), or as soon thereafter as practical, but

no later than June 30, 2022, the State Comptroller shall

direct and the State Treasurer shall transfer the sum of

$148,000,000 from the General Revenue Fund to the Build

Illinois Bond Fund.

(aa) In addition to any other transfers that may be

provided for by law, on April 19, 2022 (the effective date of

Public Act 102-699), or as soon thereafter as practical, but

no later than June 30, 2022, the State Comptroller shall

direct and the State Treasurer shall transfer the sum of

$180,000,000 from the General Revenue Fund to the Rebuild

Illinois Projects Fund.

(bb) In addition to any other transfers that may be

provided for by law, on July 1, 2022, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $500,000 from the General

Revenue Fund to the Governor's Administrative Fund.

(cc) In addition to any other transfers that may be

provided for by law, on July 1, 2022, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $500,000 from the General

Revenue Fund to the Grant Accountability and Transparency

Fund.

(dd) In addition to any other transfers that may be

provided by law, on April 19, 2022 (the effective date of

Public Act 102-700), or as soon thereafter as practical, but

no later than June 30, 2022, the State Comptroller shall

direct and the State Treasurer shall transfer the sum of

$685,000,000 from the General Revenue Fund to the Income Tax

Refund Fund. Moneys from this transfer shall be used for the

purpose of making the one-time rebate payments provided under

Section 212.1 of the Illinois Income Tax Act.

(ee) In addition to any other transfers that may be

provided by law, beginning on April 19, 2022 (the effective

date of Public Act 102-700) and until December 31, 2023, at the

direction of the Department of Revenue, the State Comptroller

shall direct and the State Treasurer shall transfer from the

General Revenue Fund to the Income Tax Refund Fund any amounts

needed beyond the amounts transferred in subsection (dd) to

make payments of the one-time rebate payments provided under

Section 212.1 of the Illinois Income Tax Act.

(ff) In addition to any other transfers that may be

provided for by law, on April 19, 2022 (the effective date of

Public Act 102-700), or as soon thereafter as practical, but

no later than June 30, 2022, the State Comptroller shall

direct and the State Treasurer shall transfer the sum of

$720,000,000 from the General Revenue Fund to the Budget

Stabilization Fund.

(gg) In addition to any other transfers that may be

provided for by law, on July 1, 2022, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $280,000,000 from the

General Revenue Fund to the Budget Stabilization Fund.

(hh) In addition to any other transfers that may be

provided for by law, on July 1, 2022, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $200,000,000 from the

General Revenue Fund to the Pension Stabilization Fund.

(ii) In addition to any other transfers that may be

provided for by law, on January 1, 2023, or as soon thereafter

as practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $850,000,000 from the

General Revenue Fund to the Budget Stabilization Fund.

(jj) In addition to any other transfers that may be

provided for by law, at a time or times during Fiscal Year 2023

as directed by the Governor, the State Comptroller shall

direct and the State Treasurer shall transfer up to a total of

$400,000,000 from the General Revenue Fund to the Large

Business Attraction Fund.

(kk) In addition to any other transfers that may be

provided for by law, on January 1, 2023, or as soon thereafter

as practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $72,000,000 from the

General Revenue Fund to the Disaster Response and Recovery

Fund.

(ll) In addition to any other transfers that may be

provided for by law, on the effective date of the changes made

to this Section by this amendatory Act of the 103rd General

Assembly, or as soon thereafter as practical, but no later

than June 30, 2023, the State Comptroller shall direct and the

State Treasurer shall transfer the sum of $200,000,000 from

the General Revenue Fund to the Pension Stabilization Fund.

(mm) In addition to any other transfers that may be

provided for by law, beginning on the effective date of the

changes made to this Section by this amendatory Act of the

103rd General Assembly and until June 30, 2024, as directed by

the Governor, the State Comptroller shall direct and the State

Treasurer shall transfer up to a total of $1,500,000,000 from

the General Revenue Fund to the State Coronavirus Urgent

Remediation Emergency Fund.

(nn) In addition to any other transfers that may be

provided for by law, beginning on the effective date of the

changes made to this Section by this amendatory Act of the

103rd General Assembly and until June 30, 2024, as directed by

the Governor, the State Comptroller shall direct and the State

Treasurer shall transfer up to a total of $424,000,000 from

the General Revenue Fund to the Build Illinois Bond Fund.

(oo) In addition to any other transfers that may be

provided for by law, on July 1, 2023, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $500,000 from the General

Revenue Fund to the Governor's Administrative Fund.

(pp) In addition to any other transfers that may be

provided for by law, on July 1, 2023, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $500,000 from the General

Revenue Fund to the Grant Accountability and Transparency

Fund.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22; 102-700, Article

40, Section 40-5, eff. 4-19-22; 102-700, Article 80, Section

80-5, eff. 4-19-22; 102-1115, eff. 1-9-23.)

(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)

Sec. 13.2. Transfers among line item appropriations.

(a) Transfers among line item appropriations from the same

treasury fund for the objects specified in this Section may be

made in the manner provided in this Section when the balance

remaining in one or more such line item appropriations is

insufficient for the purpose for which the appropriation was

made.

(a-1) No transfers may be made from one agency to another

agency, nor may transfers be made from one institution of

higher education to another institution of higher education

except as provided by subsection (a-4).

(a-2) Except as otherwise provided in this Section,

transfers may be made only among the objects of expenditure

enumerated in this Section, except that no funds may be

transferred from any appropriation for personal services, from

any appropriation for State contributions to the State

Employees' Retirement System, from any separate appropriation

for employee retirement contributions paid by the employer,

nor from any appropriation for State contribution for employee

group insurance.

(a-2.5) (Blank).

(a-3) Further, if an agency receives a separate

appropriation for employee retirement contributions paid by

the employer, any transfer by that agency into an

appropriation for personal services must be accompanied by a

corresponding transfer into the appropriation for employee

retirement contributions paid by the employer, in an amount

sufficient to meet the employer share of the employee

contributions required to be remitted to the retirement

system.

(a-4) Long-Term Care Rebalancing. The Governor may

designate amounts set aside for institutional services

appropriated from the General Revenue Fund or any other State

fund that receives monies for long-term care services to be

transferred to all State agencies responsible for the

administration of community-based long-term care programs,

including, but not limited to, community-based long-term care

programs administered by the Department of Healthcare and

Family Services, the Department of Human Services, and the

Department on Aging, provided that the Director of Healthcare

and Family Services first certifies that the amounts being

transferred are necessary for the purpose of assisting persons

in or at risk of being in institutional care to transition to

community-based settings, including the financial data needed

to prove the need for the transfer of funds. The total amounts

transferred shall not exceed 4% in total of the amounts

appropriated from the General Revenue Fund or any other State

fund that receives monies for long-term care services for each

fiscal year. A notice of the fund transfer must be made to the

General Assembly and posted at a minimum on the Department of

Healthcare and Family Services website, the Governor's Office

of Management and Budget website, and any other website the

Governor sees fit. These postings shall serve as notice to the

General Assembly of the amounts to be transferred. Notice

shall be given at least 30 days prior to transfer.

(b) In addition to the general transfer authority provided

under subsection (c), the following agencies have the specific

transfer authority granted in this subsection:

The Department of Healthcare and Family Services is

authorized to make transfers representing savings attributable

to not increasing grants due to the births of additional

children from line items for payments of cash grants to line

items for payments for employment and social services for the

purposes outlined in subsection (f) of Section 4-2 of the

Illinois Public Aid Code.

The Department of Children and Family Services is

authorized to make transfers not exceeding 2% of the aggregate

amount appropriated to it within the same treasury fund for

the following line items among these same line items: Foster

Home and Specialized Foster Care and Prevention, Institutions

and Group Homes and Prevention, and Purchase of Adoption and

Guardianship Services.

The Department on Aging is authorized to make transfers

not exceeding 10% of the aggregate amount appropriated to it

within the same treasury fund for the following Community Care

Program line items among these same line items: purchase of

services covered by the Community Care Program and

Comprehensive Case Coordination.

The State Board of Education is authorized to make

transfers from line item appropriations within the same

treasury fund for General State Aid, General State Aid - Hold

Harmless, and Evidence-Based Funding, provided that no such

transfer may be made unless the amount transferred is no

longer required for the purpose for which that appropriation

was made, to the line item appropriation for Transitional

Assistance when the balance remaining in such line item

appropriation is insufficient for the purpose for which the

appropriation was made.

The State Board of Education is authorized to make

transfers between the following line item appropriations

within the same treasury fund: Disabled Student

Services/Materials (Section 14-13.01 of the School Code),

Disabled Student Transportation Reimbursement (Section

14-13.01 of the School Code), Disabled Student Tuition -

Private Tuition (Section 14-7.02 of the School Code),

Extraordinary Special Education (Section 14-7.02b of the

School Code), Reimbursement for Free Lunch/Breakfast Program,

Summer School Payments (Section 18-4.3 of the School Code),

and Transportation - Regular/Vocational Reimbursement (Section

29-5 of the School Code). Such transfers shall be made only

when the balance remaining in one or more such line item

appropriations is insufficient for the purpose for which the

appropriation was made and provided that no such transfer may

be made unless the amount transferred is no longer required

for the purpose for which that appropriation was made.

The Department of Healthcare and Family Services is

authorized to make transfers not exceeding 4% of the aggregate

amount appropriated to it, within the same treasury fund,

among the various line items appropriated for Medical

Assistance.

The Department of Central Management Services is

authorized to make transfers not exceeding 2% of the aggregate

amount appropriated to it, within the same treasury fund, from

the various line items appropriated to the Department, into

the following line item appropriations: auto liability claims

and related expenses and payment of claims under the State

Employee Indemnification Act.

(c) The sum of such transfers for an agency in a fiscal

year shall not exceed 2% of the aggregate amount appropriated

to it within the same treasury fund for the following objects:

Personal Services; Extra Help; Student and Inmate

Compensation; State Contributions to Retirement Systems; State

Contributions to Social Security; State Contribution for

Employee Group Insurance; Contractual Services; Travel;

Commodities; Printing; Equipment; Electronic Data Processing;

Operation of Automotive Equipment; Telecommunications

Services; Travel and Allowance for Committed, Paroled and

Discharged Prisoners; Library Books; Federal Matching Grants

for Student Loans; Refunds; Workers' Compensation,

Occupational Disease, and Tort Claims; Late Interest Penalties

under the State Prompt Payment Act and Sections 368a and 370a

of the Illinois Insurance Code; and, in appropriations to

institutions of higher education, Awards and Grants.

Notwithstanding the above, any amounts appropriated for

payment of workers' compensation claims to an agency to which

the authority to evaluate, administer and pay such claims has

been delegated by the Department of Central Management

Services may be transferred to any other expenditure object

where such amounts exceed the amount necessary for the payment

of such claims.

(c-1) (Blank).

(c-2) (Blank).

(c-3) (Blank).

(c-4) (Blank).

(c-5) (Blank).

(c-6) (Blank).

(c-7) (Blank).

(c-8) (Blank). Special provisions for State fiscal year

2022. Notwithstanding any other provision of this Section, for

State fiscal year 2022, transfers among line item

appropriations to a State agency from the same State treasury

fund may be made for operational or lump sum expenses only,

provided that the sum of such transfers for a State agency in

State fiscal year 2022 shall not exceed 4% of the aggregate

amount appropriated to that State agency for operational or

lump sum expenses for State fiscal year 2022. For the purpose

of this subsection, "operational or lump sum expenses"

includes the following objects: personal services; extra help;

student and inmate compensation; State contributions to

retirement systems; State contributions to social security;

State contributions for employee group insurance; contractual

services; travel; commodities; printing; equipment; electronic

data processing; operation of automotive equipment;

telecommunications services; travel and allowance for

committed, paroled, and discharged prisoners; library books;

federal matching grants for student loans; refunds; workers'

compensation, occupational disease, and tort claims; Late

Interest Penalties under the State Prompt Payment Act and

Sections 368a and 370a of the Illinois Insurance Code; lump

sum and other purposes; and lump sum operations. For the

purpose of this subsection, "State agency" does not include

the Attorney General, the Secretary of State, the Comptroller,

the Treasurer, or the judicial or legislative branches.

(c-9) Special provisions for State fiscal year 2023.

Notwithstanding any other provision of this Section, for State

fiscal year 2023, transfers among line item appropriations to

a State agency from the same State treasury fund may be made

for operational or lump sum expenses only, provided that the

sum of such transfers for a State agency in State fiscal year

2023 shall not exceed 4% of the aggregate amount appropriated

to that State agency for operational or lump sum expenses for

State fiscal year 2023. For the purpose of this subsection,

"operational or lump sum expenses" includes the following

objects: personal services; extra help; student and inmate

compensation; State contributions to retirement systems; State

contributions to social security; State contributions for

employee group insurance; contractual services; travel;

commodities; printing; equipment; electronic data processing;

operation of automotive equipment; telecommunications

services; travel and allowance for committed, paroled, and

discharged prisoners; library books; federal matching grants

for student loans; refunds; workers' compensation,

occupational disease, and tort claims; late interest penalties

under the State Prompt Payment Act and Sections 368a and 370a

of the Illinois Insurance Code; lump sum and other purposes;

and lump sum operations. For the purpose of this subsection,

"State agency" does not include the Attorney General, the

Secretary of State, the Comptroller, the Treasurer, or the

judicial or legislative branches.

(c-10) Special provisions for State fiscal year 2024.

Notwithstanding any other provision of this Section, for State

fiscal year 2024, transfers among line item appropriations to

a State agency from the same State treasury fund may be made

for operational or lump sum expenses only, provided that the

sum of such transfers for a State agency in State fiscal year

2024 shall not exceed 8% of the aggregate amount appropriated

to that State agency for operational or lump sum expenses for

State fiscal year 2024. For the purpose of this subsection,

"operational or lump sum expenses" includes the following

objects: personal services; extra help; student and inmate

compensation; State contributions to retirement systems; State

contributions to social security; State contributions for

employee group insurance; contractual services; travel;

commodities; printing; equipment; electronic data processing;

operation of automotive equipment; telecommunications

services; travel and allowance for committed, paroled, and

discharged prisoners; library books; federal matching grants

for student loans; refunds; workers' compensation,

occupational disease, and tort claims; late interest penalties

under the State Prompt Payment Act and Sections 368a and 370a

of the Illinois Insurance Code; lump sum and other purposes;

and lump sum operations. For the purpose of this subsection,

"State agency" does not include the Attorney General, the

Secretary of State, the Comptroller, the Treasurer, or the

judicial or legislative branches.

(d) Transfers among appropriations made to agencies of the

Legislative and Judicial departments and to the

constitutionally elected officers in the Executive branch

require the approval of the officer authorized in Section 10

of this Act to approve and certify vouchers. Transfers among

appropriations made to the University of Illinois, Southern

Illinois University, Chicago State University, Eastern

Illinois University, Governors State University, Illinois

State University, Northeastern Illinois University, Northern

Illinois University, Western Illinois University, the Illinois

Mathematics and Science Academy and the Board of Higher

Education require the approval of the Board of Higher

Education and the Governor. Transfers among appropriations to

all other agencies require the approval of the Governor.

The officer responsible for approval shall certify that

the transfer is necessary to carry out the programs and

purposes for which the appropriations were made by the General

Assembly and shall transmit to the State Comptroller a

certified copy of the approval which shall set forth the

specific amounts transferred so that the Comptroller may

change his records accordingly. The Comptroller shall furnish

the Governor with information copies of all transfers approved

for agencies of the Legislative and Judicial departments and

transfers approved by the constitutionally elected officials

of the Executive branch other than the Governor, showing the

amounts transferred and indicating the dates such changes were

entered on the Comptroller's records.

(e) The State Board of Education, in consultation with the

State Comptroller, may transfer line item appropriations for

General State Aid or Evidence-Based Funding among the Common

School Fund and the Education Assistance Fund, and, for State

fiscal year 2020 and each fiscal year thereafter, the Fund for

the Advancement of Education. With the advice and consent of

the Governor's Office of Management and Budget, the State

Board of Education, in consultation with the State

Comptroller, may transfer line item appropriations between the

General Revenue Fund and the Education Assistance Fund for the

following programs:

(1) Disabled Student Personnel Reimbursement (Section

14-13.01 of the School Code);

(2) Disabled Student Transportation Reimbursement

(subsection (b) of Section 14-13.01 of the School Code);

(3) Disabled Student Tuition - Private Tuition

(Section 14-7.02 of the School Code);

(4) Extraordinary Special Education (Section 14-7.02b

of the School Code);

(5) Reimbursement for Free Lunch/Breakfast Programs;

(6) Summer School Payments (Section 18-4.3 of the

School Code);

(7) Transportation - Regular/Vocational Reimbursement

(Section 29-5 of the School Code);

(8) Regular Education Reimbursement (Section 18-3 of

the School Code); and

(9) Special Education Reimbursement (Section 14-7.03

of the School Code).

(f) For State fiscal year 2020 and each fiscal year

thereafter, the Department on Aging, in consultation with the

State Comptroller, with the advice and consent of the

Governor's Office of Management and Budget, may transfer line

item appropriations for purchase of services covered by the

Community Care Program between the General Revenue Fund and

the Commitment to Human Services Fund.

(g) For State fiscal year 2024 and each fiscal year

thereafter, if requested by an agency chief executive officer

and authorized and approved by the Comptroller, the

Comptroller may direct and the Treasurer shall transfer funds

from the General Revenue Fund to fund payroll expenses that

meet the payroll transaction exception criteria as defined by

the Comptroller in the Statewide Accounting Management System

(SAMS) Manual. The agency shall then transfer these funds back

to the General Revenue Fund within 7 days.

(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;

101-275, eff. 8-9-19; 101-636, eff. 6-10-20; 102-16, eff.

6-17-21; 102-699, eff. 4-19-22.)

(30 ILCS 105/25) (from Ch. 127, par. 161)

Sec. 25. Fiscal year limitations.

(a) All appropriations shall be available for expenditure

for the fiscal year or for a lesser period if the Act making

that appropriation so specifies. A deficiency or emergency

appropriation shall be available for expenditure only through

June 30 of the year when the Act making that appropriation is

enacted unless that Act otherwise provides.

(b) Outstanding liabilities as of June 30, payable from

appropriations which have otherwise expired, may be paid out

of the expiring appropriations during the 2-month period

ending at the close of business on August 31. Any service

involving professional or artistic skills or any personal

services by an employee whose compensation is subject to

income tax withholding must be performed as of June 30 of the

fiscal year in order to be considered an "outstanding

liability as of June 30" that is thereby eligible for payment

out of the expiring appropriation.

(b-1) However, payment of tuition reimbursement claims

under Section 14-7.03 or 18-3 of the School Code may be made by

the State Board of Education from its appropriations for those

respective purposes for any fiscal year, even though the

claims reimbursed by the payment may be claims attributable to

a prior fiscal year, and payments may be made at the direction

of the State Superintendent of Education from the fund from

which the appropriation is made without regard to any fiscal

year limitations, except as required by subsection (j) of this

Section. Beginning on June 30, 2021, payment of tuition

reimbursement claims under Section 14-7.03 or 18-3 of the

School Code as of June 30, payable from appropriations that

have otherwise expired, may be paid out of the expiring

appropriation during the 4-month period ending at the close of

business on October 31.

(b-2) (Blank).

(b-2.5) (Blank).

(b-2.6) (Blank).

(b-2.6a) (Blank).

(b-2.6b) (Blank).

(b-2.6c) (Blank).

(b-2.6d) All outstanding liabilities as of June 30, 2020,

payable from appropriations that would otherwise expire at the

conclusion of the lapse period for fiscal year 2020, and

interest penalties payable on those liabilities under the

State Prompt Payment Act, may be paid out of the expiring

appropriations until December 31, 2020, without regard to the

fiscal year in which the payment is made, as long as vouchers

for the liabilities are received by the Comptroller no later

than September 30, 2020.

(b-2.6e) All outstanding liabilities as of June 30, 2021,

payable from appropriations that would otherwise expire at the

conclusion of the lapse period for fiscal year 2021, and

interest penalties payable on those liabilities under the

State Prompt Payment Act, may be paid out of the expiring

appropriations until September 30, 2021, without regard to the

fiscal year in which the payment is made.

(b-2.7) For fiscal years 2012, 2013, 2014, 2018, and each

fiscal year thereafter 2019, 2020, 2021, 2022, and 2023,

interest penalties payable under the State Prompt Payment Act

associated with a voucher for which payment is issued after

June 30 may be paid out of the next fiscal year's

appropriation. The future year appropriation must be for the

same purpose and from the same fund as the original payment. An

interest penalty voucher submitted against a future year

appropriation must be submitted within 60 days after the

issuance of the associated voucher, except that, for fiscal

year 2018 only, an interest penalty voucher submitted against

a future year appropriation must be submitted within 60 days

of June 5, 2019 (the effective date of Public Act 101-10). The

Comptroller must issue the interest payment within 60 days

after acceptance of the interest voucher.

(b-3) Medical payments may be made by the Department of

Veterans' Affairs from its appropriations for those purposes

for any fiscal year, without regard to the fact that the

medical services being compensated for by such payment may

have been rendered in a prior fiscal year, except as required

by subsection (j) of this Section. Beginning on June 30, 2021,

medical payments payable from appropriations that have

otherwise expired may be paid out of the expiring

appropriation during the 4-month period ending at the close of

business on October 31.

(b-4) Medical payments and child care payments may be made

by the Department of Human Services (as successor to the

Department of Public Aid) from appropriations for those

purposes for any fiscal year, without regard to the fact that

the medical or child care services being compensated for by

such payment may have been rendered in a prior fiscal year; and

payments may be made at the direction of the Department of

Healthcare and Family Services (or successor agency) from the

Health Insurance Reserve Fund without regard to any fiscal

year limitations, except as required by subsection (j) of this

Section. Beginning on June 30, 2021, medical and child care

payments made by the Department of Human Services and payments

made at the discretion of the Department of Healthcare and

Family Services (or successor agency) from the Health

Insurance Reserve Fund and payable from appropriations that

have otherwise expired may be paid out of the expiring

appropriation during the 4-month period ending at the close of

business on October 31.

(b-5) Medical payments may be made by the Department of

Human Services from its appropriations relating to substance

abuse treatment services for any fiscal year, without regard

to the fact that the medical services being compensated for by

such payment may have been rendered in a prior fiscal year,

provided the payments are made on a fee-for-service basis

consistent with requirements established for Medicaid

reimbursement by the Department of Healthcare and Family

Services, except as required by subsection (j) of this

Section. Beginning on June 30, 2021, medical payments made by

the Department of Human Services relating to substance abuse

treatment services payable from appropriations that have

otherwise expired may be paid out of the expiring

appropriation during the 4-month period ending at the close of

business on October 31.

(b-6) (Blank).

(b-7) Payments may be made in accordance with a plan

authorized by paragraph (11) or (12) of Section 405-105 of the

Department of Central Management Services Law from

appropriations for those payments without regard to fiscal

year limitations.

(b-8) Reimbursements to eligible airport sponsors for the

construction or upgrading of Automated Weather Observation

Systems may be made by the Department of Transportation from

appropriations for those purposes for any fiscal year, without

regard to the fact that the qualification or obligation may

have occurred in a prior fiscal year, provided that at the time

the expenditure was made the project had been approved by the

Department of Transportation prior to June 1, 2012 and, as a

result of recent changes in federal funding formulas, can no

longer receive federal reimbursement.

(b-9) (Blank).

(c) Further, payments may be made by the Department of

Public Health and the Department of Human Services (acting as

successor to the Department of Public Health under the

Department of Human Services Act) from their respective

appropriations for grants for medical care to or on behalf of

premature and high-mortality risk infants and their mothers

and for grants for supplemental food supplies provided under

the United States Department of Agriculture Women, Infants and

Children Nutrition Program, for any fiscal year without regard

to the fact that the services being compensated for by such

payment may have been rendered in a prior fiscal year, except

as required by subsection (j) of this Section. Beginning on

June 30, 2021, payments made by the Department of Public

Health and the Department of Human Services from their

respective appropriations for grants for medical care to or on

behalf of premature and high-mortality risk infants and their

mothers and for grants for supplemental food supplies provided

under the United States Department of Agriculture Women,

Infants and Children Nutrition Program payable from

appropriations that have otherwise expired may be paid out of

the expiring appropriations during the 4-month period ending

at the close of business on October 31.

(d) The Department of Public Health and the Department of

Human Services (acting as successor to the Department of

Public Health under the Department of Human Services Act)

shall each annually submit to the State Comptroller, Senate

President, Senate Minority Leader, Speaker of the House, House

Minority Leader, and the respective Chairmen and Minority

Spokesmen of the Appropriations Committees of the Senate and

the House, on or before December 31, a report of fiscal year

funds used to pay for services provided in any prior fiscal

year. This report shall document by program or service

category those expenditures from the most recently completed

fiscal year used to pay for services provided in prior fiscal

years.

(e) The Department of Healthcare and Family Services, the

Department of Human Services (acting as successor to the

Department of Public Aid), and the Department of Human

Services making fee-for-service payments relating to substance

abuse treatment services provided during a previous fiscal

year shall each annually submit to the State Comptroller,

Senate President, Senate Minority Leader, Speaker of the

House, House Minority Leader, the respective Chairmen and

Minority Spokesmen of the Appropriations Committees of the

Senate and the House, on or before November 30, a report that

shall document by program or service category those

expenditures from the most recently completed fiscal year used

to pay for (i) services provided in prior fiscal years and (ii)

services for which claims were received in prior fiscal years.

(f) The Department of Human Services (as successor to the

Department of Public Aid) shall annually submit to the State

Comptroller, Senate President, Senate Minority Leader, Speaker

of the House, House Minority Leader, and the respective

Chairmen and Minority Spokesmen of the Appropriations

Committees of the Senate and the House, on or before December

31, a report of fiscal year funds used to pay for services

(other than medical care) provided in any prior fiscal year.

This report shall document by program or service category

those expenditures from the most recently completed fiscal

year used to pay for services provided in prior fiscal years.

(g) In addition, each annual report required to be

submitted by the Department of Healthcare and Family Services

under subsection (e) shall include the following information

with respect to the State's Medicaid program:

(1) Explanations of the exact causes of the variance

between the previous year's estimated and actual

liabilities.

(2) Factors affecting the Department of Healthcare and

Family Services' liabilities, including, but not limited

to, numbers of aid recipients, levels of medical service

utilization by aid recipients, and inflation in the cost

of medical services.

(3) The results of the Department's efforts to combat

fraud and abuse.

(h) As provided in Section 4 of the General Assembly

Compensation Act, any utility bill for service provided to a

General Assembly member's district office for a period

including portions of 2 consecutive fiscal years may be paid

from funds appropriated for such expenditure in either fiscal

year.

(i) An agency which administers a fund classified by the

Comptroller as an internal service fund may issue rules for:

(1) billing user agencies in advance for payments or

authorized inter-fund transfers based on estimated charges

for goods or services;

(2) issuing credits, refunding through inter-fund

transfers, or reducing future inter-fund transfers during

the subsequent fiscal year for all user agency payments or

authorized inter-fund transfers received during the prior

fiscal year which were in excess of the final amounts owed

by the user agency for that period; and

(3) issuing catch-up billings to user agencies during

the subsequent fiscal year for amounts remaining due when

payments or authorized inter-fund transfers received from

the user agency during the prior fiscal year were less

than the total amount owed for that period.

User agencies are authorized to reimburse internal service

funds for catch-up billings by vouchers drawn against their

respective appropriations for the fiscal year in which the

catch-up billing was issued or by increasing an authorized

inter-fund transfer during the current fiscal year. For the

purposes of this Act, "inter-fund transfers" means transfers

without the use of the voucher-warrant process, as authorized

by Section 9.01 of the State Comptroller Act.

(i-1) Beginning on July 1, 2021, all outstanding

liabilities, not payable during the 4-month lapse period as

described in subsections (b-1), (b-3), (b-4), (b-5), and (c)

of this Section, that are made from appropriations for that

purpose for any fiscal year, without regard to the fact that

the services being compensated for by those payments may have

been rendered in a prior fiscal year, are limited to only those

claims that have been incurred but for which a proper bill or

invoice as defined by the State Prompt Payment Act has not been

received by September 30th following the end of the fiscal

year in which the service was rendered.

(j) Notwithstanding any other provision of this Act, the

aggregate amount of payments to be made without regard for

fiscal year limitations as contained in subsections (b-1),

(b-3), (b-4), (b-5), and (c) of this Section, and determined

by using Generally Accepted Accounting Principles, shall not

exceed the following amounts:

(1) $6,000,000,000 for outstanding liabilities related

to fiscal year 2012;

(2) $5,300,000,000 for outstanding liabilities related

to fiscal year 2013;

(3) $4,600,000,000 for outstanding liabilities related

to fiscal year 2014;

(4) $4,000,000,000 for outstanding liabilities related

to fiscal year 2015;

(5) $3,300,000,000 for outstanding liabilities related

to fiscal year 2016;

(6) $2,600,000,000 for outstanding liabilities related

to fiscal year 2017;

(7) $2,000,000,000 for outstanding liabilities related

to fiscal year 2018;

(8) $1,300,000,000 for outstanding liabilities related

to fiscal year 2019;

(9) $600,000,000 for outstanding liabilities related

to fiscal year 2020; and

(10) $0 for outstanding liabilities related to fiscal

year 2021 and fiscal years thereafter.

(k) Department of Healthcare and Family Services Medical

Assistance Payments.

(1) Definition of Medical Assistance.

For purposes of this subsection, the term "Medical

Assistance" shall include, but not necessarily be

limited to, medical programs and services authorized

under Titles XIX and XXI of the Social Security Act,

the Illinois Public Aid Code, the Children's Health

Insurance Program Act, the Covering ALL KIDS Health

Insurance Act, the Long Term Acute Care Hospital

Quality Improvement Transfer Program Act, and medical

care to or on behalf of persons suffering from chronic

renal disease, persons suffering from hemophilia, and

victims of sexual assault.

(2) Limitations on Medical Assistance payments that

may be paid from future fiscal year appropriations.

(A) The maximum amounts of annual unpaid Medical

Assistance bills received and recorded by the

Department of Healthcare and Family Services on or

before June 30th of a particular fiscal year

attributable in aggregate to the General Revenue Fund,

Healthcare Provider Relief Fund, Tobacco Settlement

Recovery Fund, Long-Term Care Provider Fund, and the

Drug Rebate Fund that may be paid in total by the

Department from future fiscal year Medical Assistance

appropriations to those funds are: $700,000,000 for

fiscal year 2013 and $100,000,000 for fiscal year 2014

and each fiscal year thereafter.

(B) Bills for Medical Assistance services rendered

in a particular fiscal year, but received and recorded

by the Department of Healthcare and Family Services

after June 30th of that fiscal year, may be paid from

either appropriations for that fiscal year or future

fiscal year appropriations for Medical Assistance.

Such payments shall not be subject to the requirements

of subparagraph (A).

(C) Medical Assistance bills received by the

Department of Healthcare and Family Services in a

particular fiscal year, but subject to payment amount

adjustments in a future fiscal year may be paid from a

future fiscal year's appropriation for Medical

Assistance. Such payments shall not be subject to the

requirements of subparagraph (A).

(D) Medical Assistance payments made by the

Department of Healthcare and Family Services from

funds other than those specifically referenced in

subparagraph (A) may be made from appropriations for

those purposes for any fiscal year without regard to

the fact that the Medical Assistance services being

compensated for by such payment may have been rendered

in a prior fiscal year. Such payments shall not be

subject to the requirements of subparagraph (A).

(3) Extended lapse period for Department of Healthcare

and Family Services Medical Assistance payments.

Notwithstanding any other State law to the contrary,

outstanding Department of Healthcare and Family Services

Medical Assistance liabilities, as of June 30th, payable

from appropriations which have otherwise expired, may be

paid out of the expiring appropriations during the 4-month

period ending at the close of business on October 31st.

(l) The changes to this Section made by Public Act 97-691

shall be effective for payment of Medical Assistance bills

incurred in fiscal year 2013 and future fiscal years. The

changes to this Section made by Public Act 97-691 shall not be

applied to Medical Assistance bills incurred in fiscal year

2012 or prior fiscal years.

(m) The Comptroller must issue payments against

outstanding liabilities that were received prior to the lapse

period deadlines set forth in this Section as soon thereafter

as practical, but no payment may be issued after the 4 months

following the lapse period deadline without the signed

authorization of the Comptroller and the Governor.

(Source: P.A. 101-10, eff. 6-5-19; 101-275, eff. 8-9-19;

101-636, eff. 6-10-20; 102-16, eff. 6-17-21; 102-291, eff.

8-6-21; 102-699, eff. 4-19-22; 102-813, eff. 5-13-22.)

Section 5-55. The State Revenue Sharing Act is amended by

changing Section 12 as follows:

(30 ILCS 115/12) (from Ch. 85, par. 616)

Sec. 12. Personal Property Tax Replacement Fund. There is

hereby created the Personal Property Tax Replacement Fund, a

special fund in the State Treasury into which shall be paid all

revenue realized:

(a) all amounts realized from the additional personal

property tax replacement income tax imposed by subsections

(c) and (d) of Section 201 of the Illinois Income Tax Act,

except for those amounts deposited into the Income Tax

Refund Fund pursuant to subsection (c) of Section 901 of

the Illinois Income Tax Act; and

(b) all amounts realized from the additional personal

property replacement invested capital taxes imposed by

Section 2a.1 of the Messages Tax Act, Section 2a.1 of the

Gas Revenue Tax Act, Section 2a.1 of the Public Utilities

Revenue Act, and Section 3 of the Water Company Invested

Capital Tax Act, and amounts payable to the Department of

Revenue under the Telecommunications Infrastructure

Maintenance Fee Act.

As soon as may be after the end of each month, the

Department of Revenue shall certify to the Treasurer and the

Comptroller the amount of all refunds paid out of the General

Revenue Fund through the preceding month on account of

overpayment of liability on taxes paid into the Personal

Property Tax Replacement Fund. Upon receipt of such

certification, the Treasurer and the Comptroller shall

transfer the amount so certified from the Personal Property

Tax Replacement Fund into the General Revenue Fund.

The payments of revenue into the Personal Property Tax

Replacement Fund shall be used exclusively for distribution to

taxing districts, regional offices and officials, and local

officials as provided in this Section and in the School Code,

payment of the ordinary and contingent expenses of the

Property Tax Appeal Board, payment of the expenses of the

Department of Revenue incurred in administering the collection

and distribution of monies paid into the Personal Property Tax

Replacement Fund and transfers due to refunds to taxpayers for

overpayment of liability for taxes paid into the Personal

Property Tax Replacement Fund.

In addition, moneys in the Personal Property Tax

Replacement Fund may be used to pay any of the following: (i)

salary, stipends, and additional compensation as provided by

law for chief election clerks, county clerks, and county

recorders; (ii) costs associated with regional offices of

education and educational service centers; (iii)

reimbursements payable by the State Board of Elections under

Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the

Election Code; (iv) expenses of the Illinois Educational Labor

Relations Board; and (v) salary, personal services, and

additional compensation as provided by law for court reporters

under the Court Reporters Act.

As soon as may be after June 26, 1980 (the effective date

of Public Act 81-1255), the Department of Revenue shall

certify to the Treasurer the amount of net replacement revenue

paid into the General Revenue Fund prior to that effective

date from the additional tax imposed by Section 2a.1 of the

Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;

Section 2a.1 of the Public Utilities Revenue Act; Section 3 of

the Water Company Invested Capital Tax Act; amounts collected

by the Department of Revenue under the Telecommunications

Infrastructure Maintenance Fee Act; and the additional

personal property tax replacement income tax imposed by the

Illinois Income Tax Act, as amended by Public Act 81-1st

Special Session-1. Net replacement revenue shall be defined as

the total amount paid into and remaining in the General

Revenue Fund as a result of those Acts minus the amount

outstanding and obligated from the General Revenue Fund in

state vouchers or warrants prior to June 26, 1980 (the

effective date of Public Act 81-1255) as refunds to taxpayers

for overpayment of liability under those Acts.

All interest earned by monies accumulated in the Personal

Property Tax Replacement Fund shall be deposited in such Fund.

All amounts allocated pursuant to this Section are

appropriated on a continuing basis.

Prior to December 31, 1980, as soon as may be after the end

of each quarter beginning with the quarter ending December 31,

1979, and on and after December 31, 1980, as soon as may be

after January 1, March 1, April 1, May 1, July 1, August 1,

October 1 and December 1 of each year, the Department of

Revenue shall allocate to each taxing district as defined in

Section 1-150 of the Property Tax Code, in accordance with the

provisions of paragraph (2) of this Section the portion of the

funds held in the Personal Property Tax Replacement Fund which

is required to be distributed, as provided in paragraph (1),

for each quarter. Provided, however, under no circumstances

shall any taxing district during each of the first two years of

distribution of the taxes imposed by Public Act 81-1st Special

Session-1 be entitled to an annual allocation which is less

than the funds such taxing district collected from the 1978

personal property tax. Provided further that under no

circumstances shall any taxing district during the third year

of distribution of the taxes imposed by Public Act 81-1st

Special Session-1 receive less than 60% of the funds such

taxing district collected from the 1978 personal property tax.

In the event that the total of the allocations made as above

provided for all taxing districts, during either of such 3

years, exceeds the amount available for distribution the

allocation of each taxing district shall be proportionately

reduced. Except as provided in Section 13 of this Act, the

Department shall then certify, pursuant to appropriation, such

allocations to the State Comptroller who shall pay over to the

several taxing districts the respective amounts allocated to

them.

Any township which receives an allocation based in whole

or in part upon personal property taxes which it levied

pursuant to Section 6-507 or 6-512 of the Illinois Highway

Code and which was previously required to be paid over to a

municipality shall immediately pay over to that municipality a

proportionate share of the personal property replacement funds

which such township receives.

Any municipality or township, other than a municipality

with a population in excess of 500,000, which receives an

allocation based in whole or in part on personal property

taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of

the Illinois Local Library Act and which was previously

required to be paid over to a public library shall immediately

pay over to that library a proportionate share of the personal

property tax replacement funds which such municipality or

township receives; provided that if such a public library has

converted to a library organized under the Illinois Public

Library District Act, regardless of whether such conversion

has occurred on, after or before January 1, 1988, such

proportionate share shall be immediately paid over to the

library district which maintains and operates the library.

However, any library that has converted prior to January 1,

1988, and which hitherto has not received the personal

property tax replacement funds, shall receive such funds

commencing on January 1, 1988.

Any township which receives an allocation based in whole

or in part on personal property taxes which it levied pursuant

to Section 1c of the Public Graveyards Act and which taxes were

previously required to be paid over to or used for such public

cemetery or cemeteries shall immediately pay over to or use

for such public cemetery or cemeteries a proportionate share

of the personal property tax replacement funds which the

township receives.

Any taxing district which receives an allocation based in

whole or in part upon personal property taxes which it levied

for another governmental body or school district in Cook

County in 1976 or for another governmental body or school

district in the remainder of the State in 1977 shall

immediately pay over to that governmental body or school

district the amount of personal property replacement funds

which such governmental body or school district would receive

directly under the provisions of paragraph (2) of this

Section, had it levied its own taxes.

(1) The portion of the Personal Property Tax

Replacement Fund required to be distributed as of the time

allocation is required to be made shall be the amount

available in such Fund as of the time allocation is

required to be made.

The amount available for distribution shall be the

total amount in the fund at such time minus the necessary

administrative and other authorized expenses as limited by

the appropriation and the amount determined by: (a) $2.8

million for fiscal year 1981; (b) for fiscal year 1982,

.54% of the funds distributed from the fund during the

preceding fiscal year; (c) for fiscal year 1983 through

fiscal year 1988, .54% of the funds distributed from the

fund during the preceding fiscal year less .02% of such

fund for fiscal year 1983 and less .02% of such funds for

each fiscal year thereafter; (d) for fiscal year 1989

through fiscal year 2011 no more than 105% of the actual

administrative expenses of the prior fiscal year; (e) for

fiscal year 2012 and beyond, a sufficient amount to pay

(i) stipends, additional compensation, salary

reimbursements, and other amounts directed to be paid out

of this Fund for local officials as authorized or required

by statute and (ii) the ordinary and contingent expenses

of the Property Tax Appeal Board and the expenses of the

Department of Revenue incurred in administering the

collection and distribution of moneys paid into the Fund;

(f) for fiscal years 2012 and 2013 only, a sufficient

amount to pay stipends, additional compensation, salary

reimbursements, and other amounts directed to be paid out

of this Fund for regional offices and officials as

authorized or required by statute; or (g) for fiscal years

2018 through 2024 2023 only, a sufficient amount to pay

amounts directed to be paid out of this Fund for public

community college base operating grants and local health

protection grants to certified local health departments as

authorized or required by appropriation or statute. Such

portion of the fund shall be determined after the transfer

into the General Revenue Fund due to refunds, if any, paid

from the General Revenue Fund during the preceding

quarter. If at any time, for any reason, there is

insufficient amount in the Personal Property Tax

Replacement Fund for payments for regional offices and

officials or local officials or payment of costs of

administration or for transfers due to refunds at the end

of any particular month, the amount of such insufficiency

shall be carried over for the purposes of payments for

regional offices and officials, local officials, transfers

into the General Revenue Fund, and costs of administration

to the following month or months. Net replacement revenue

held, and defined above, shall be transferred by the

Treasurer and Comptroller to the Personal Property Tax

Replacement Fund within 10 days of such certification.

(2) Each quarterly allocation shall first be

apportioned in the following manner: 51.65% for taxing

districts in Cook County and 48.35% for taxing districts

in the remainder of the State.

The Personal Property Replacement Ratio of each taxing

district outside Cook County shall be the ratio which the Tax

Base of that taxing district bears to the Downstate Tax Base.

The Tax Base of each taxing district outside of Cook County is

the personal property tax collections for that taxing district

for the 1977 tax year. The Downstate Tax Base is the personal

property tax collections for all taxing districts in the State

outside of Cook County for the 1977 tax year. The Department of

Revenue shall have authority to review for accuracy and

completeness the personal property tax collections for each

taxing district outside Cook County for the 1977 tax year.

The Personal Property Replacement Ratio of each Cook

County taxing district shall be the ratio which the Tax Base of

that taxing district bears to the Cook County Tax Base. The Tax

Base of each Cook County taxing district is the personal

property tax collections for that taxing district for the 1976

tax year. The Cook County Tax Base is the personal property tax

collections for all taxing districts in Cook County for the

1976 tax year. The Department of Revenue shall have authority

to review for accuracy and completeness the personal property

tax collections for each taxing district within Cook County

for the 1976 tax year.

For all purposes of this Section 12, amounts paid to a

taxing district for such tax years as may be applicable by a

foreign corporation under the provisions of Section 7-202 of

the Public Utilities Act, as amended, shall be deemed to be

personal property taxes collected by such taxing district for

such tax years as may be applicable. The Director shall

determine from the Illinois Commerce Commission, for any tax

year as may be applicable, the amounts so paid by any such

foreign corporation to any and all taxing districts. The

Illinois Commerce Commission shall furnish such information to

the Director. For all purposes of this Section 12, the

Director shall deem such amounts to be collected personal

property taxes of each such taxing district for the applicable

tax year or years.

Taxing districts located both in Cook County and in one or

more other counties shall receive both a Cook County

allocation and a Downstate allocation determined in the same

way as all other taxing districts.

If any taxing district in existence on July 1, 1979 ceases

to exist, or discontinues its operations, its Tax Base shall

thereafter be deemed to be zero. If the powers, duties and

obligations of the discontinued taxing district are assumed by

another taxing district, the Tax Base of the discontinued

taxing district shall be added to the Tax Base of the taxing

district assuming such powers, duties and obligations.

If two or more taxing districts in existence on July 1,

1979, or a successor or successors thereto shall consolidate

into one taxing district, the Tax Base of such consolidated

taxing district shall be the sum of the Tax Bases of each of

the taxing districts which have consolidated.

If a single taxing district in existence on July 1, 1979,

or a successor or successors thereto shall be divided into two

or more separate taxing districts, the tax base of the taxing

district so divided shall be allocated to each of the

resulting taxing districts in proportion to the then current

equalized assessed value of each resulting taxing district.

If a portion of the territory of a taxing district is

disconnected and annexed to another taxing district of the

same type, the Tax Base of the taxing district from which

disconnection was made shall be reduced in proportion to the

then current equalized assessed value of the disconnected

territory as compared with the then current equalized assessed

value within the entire territory of the taxing district prior

to disconnection, and the amount of such reduction shall be

added to the Tax Base of the taxing district to which

annexation is made.

If a community college district is created after July 1,

1979, beginning on January 1, 1996 (the effective date of

Public Act 89-327), its Tax Base shall be 3.5% of the sum of

the personal property tax collected for the 1977 tax year

within the territorial jurisdiction of the district.

The amounts allocated and paid to taxing districts

pursuant to the provisions of Public Act 81-1st Special

Session-1 shall be deemed to be substitute revenues for the

revenues derived from taxes imposed on personal property

pursuant to the provisions of the "Revenue Act of 1939" or "An

Act for the assessment and taxation of private car line

companies", approved July 22, 1943, as amended, or Section 414

of the Illinois Insurance Code, prior to the abolition of such

taxes and shall be used for the same purposes as the revenues

derived from ad valorem taxes on real estate.

Monies received by any taxing districts from the Personal

Property Tax Replacement Fund shall be first applied toward

payment of the proportionate amount of debt service which was

previously levied and collected from extensions against

personal property on bonds outstanding as of December 31, 1978

and next applied toward payment of the proportionate share of

the pension or retirement obligations of the taxing district

which were previously levied and collected from extensions

against personal property. For each such outstanding bond

issue, the County Clerk shall determine the percentage of the

debt service which was collected from extensions against real

estate in the taxing district for 1978 taxes payable in 1979,

as related to the total amount of such levies and collections

from extensions against both real and personal property. For

1979 and subsequent years' taxes, the County Clerk shall levy

and extend taxes against the real estate of each taxing

district which will yield the said percentage or percentages

of the debt service on such outstanding bonds. The balance of

the amount necessary to fully pay such debt service shall

constitute a first and prior lien upon the monies received by

each such taxing district through the Personal Property Tax

Replacement Fund and shall be first applied or set aside for

such purpose. In counties having fewer than 3,000,000

inhabitants, the amendments to this paragraph as made by

Public Act 81-1255 shall be first applicable to 1980 taxes to

be collected in 1981.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

Section 5-60. The Railsplitter Tobacco Settlement

Authority Act is amended by changing Section 3-5 as follows:

(30 ILCS 171/3-5)

Sec. 3-5. Certain powers of the Authority. The Authority

shall have the power to:

(1) sue and be sued;

(2) have a seal and alter the same at pleasure;

(3) make and alter by-laws for its organization and

internal management and make rules and regulations

governing the use of its property and facilities;

(4) appoint by and with the consent of the Attorney

General, assistant attorneys for such Authority; those

assistant attorneys shall be under the control, direction,

and supervision of the Attorney General and shall serve at

his or her pleasure;

(5) retain special counsel, subject to the approval of

the Attorney General, as needed from time to time, and fix

their compensation, provided however, such special counsel

shall be subject to the control, direction and supervision

of the Attorney General and shall serve at his or her

pleasure;

(6) make and execute contracts and all other

instruments necessary or convenient for the exercise of

its powers and functions under this Section and to

commence any action to protect or enforce any right

conferred upon it by any law, contract, or other

agreement, provided that any underwriter, financial

advisor, bond counsel, or other professional providing

services to the Authority may be selected pursuant to

solicitations issued and completed by the Governor's

Office of Management and Budget for those services;

(7) appoint officers and agents, prescribe their

duties and qualifications, fix their compensation and

engage the services of private consultants and counsel on

a contract basis for rendering professional and technical

assistance and advice, provided that this shall not be

construed to limit the authority of the Attorney General

provided in Section 4 of the Attorney General Act;

(8) pay its operating expenses and its financing

costs, including its reasonable costs of issuance and sale

and those of the Attorney General, if any, in a total

amount not greater than 1% of the principal amount of the

proceeds of the bond sale;

(9) borrow money in its name and issue negotiable

bonds and provide for the rights of the holders thereof as

otherwise provided in this Act;

(10) procure insurance against any loss in connection

with its activities, properties, and assets in such amount

and from such insurers as it deems desirable;

(11) invest any funds or other moneys under its

custody and control in investment securities, including in

defeasance collateral, as that term is defined in any bond

indenture to which the Authority is party, or under any

related bond facility;

(12) as security for the payment of the principal of

and interest on any bonds issued by it pursuant to this Act

and any agreement made in connection therewith and for its

obligations under any related bond facility, pledge all or

any part of the tobacco settlement revenues;

(13) receive payments, transfers of funds, or other

moneys from any source in furtherance of a defeasance of

bonds, provide notice to an indenture trustee of the

defeasance of outstanding bonds, and execute and deliver

those instruments necessary to discharge the lien of the

trustee and the security interest of the holders of

outstanding bonds created under an indenture; and

(14) do any and all things necessary or convenient to

carry out its purposes and exercise the powers expressly

given and granted in this Section.

(Source: P.A. 96-958, eff. 7-1-10.)

Section 5-62. The Illinois Procurement Code is amended by

changing Sections 1-10, 10-10, and 10-20 as follows:

(30 ILCS 500/1-10)

Sec. 1-10. Application.

(a) This Code applies only to procurements for which

bidders, offerors, potential contractors, or contractors were

first solicited on or after July 1, 1998. This Code shall not

be construed to affect or impair any contract, or any

provision of a contract, entered into based on a solicitation

prior to the implementation date of this Code as described in

Article 99, including, but not limited to, any covenant

entered into with respect to any revenue bonds or similar

instruments. All procurements for which contracts are

solicited between the effective date of Articles 50 and 99 and

July 1, 1998 shall be substantially in accordance with this

Code and its intent.

(b) This Code shall apply regardless of the source of the

funds with which the contracts are paid, including federal

assistance moneys. This Code shall not apply to:

(1) Contracts between the State and its political

subdivisions or other governments, or between State

governmental bodies, except as specifically provided in

this Code.

(2) Grants, except for the filing requirements of

Section 20-80.

(3) Purchase of care, except as provided in Section

5-30.6 of the Illinois Public Aid Code and this Section.

(4) Hiring of an individual as an employee and not as

an independent contractor, whether pursuant to an

employment code or policy or by contract directly with

that individual.

(5) Collective bargaining contracts.

(6) Purchase of real estate, except that notice of

this type of contract with a value of more than $25,000

must be published in the Procurement Bulletin within 10

calendar days after the deed is recorded in the county of

jurisdiction. The notice shall identify the real estate

purchased, the names of all parties to the contract, the

value of the contract, and the effective date of the

contract.

(7) Contracts necessary to prepare for anticipated

litigation, enforcement actions, or investigations,

provided that the chief legal counsel to the Governor

shall give his or her prior approval when the procuring

agency is one subject to the jurisdiction of the Governor,

and provided that the chief legal counsel of any other

procuring entity subject to this Code shall give his or

her prior approval when the procuring entity is not one

subject to the jurisdiction of the Governor.

(8) (Blank).

(9) Procurement expenditures by the Illinois

Conservation Foundation when only private funds are used.

(10) (Blank).

(11) Public-private agreements entered into according

to the procurement requirements of Section 20 of the

Public-Private Partnerships for Transportation Act and

design-build agreements entered into according to the

procurement requirements of Section 25 of the

Public-Private Partnerships for Transportation Act.

(12) (A) Contracts for legal, financial, and other

professional and artistic services entered into by the

Illinois Finance Authority in which the State of Illinois

is not obligated. Such contracts shall be awarded through

a competitive process authorized by the members of the

Illinois Finance Authority and are subject to Sections

5-30, 20-160, 50-13, 50-20, 50-35, and 50-37 of this Code,

as well as the final approval by the members of the

Illinois Finance Authority of the terms of the contract.

(B) Contracts for legal and financial services entered

into by the Illinois Housing Development Authority in

connection with the issuance of bonds in which the State

of Illinois is not obligated. Such contracts shall be

awarded through a competitive process authorized by the

members of the Illinois Housing Development Authority and

are subject to Sections 5-30, 20-160, 50-13, 50-20, 50-35,

and 50-37 of this Code, as well as the final approval by

the members of the Illinois Housing Development Authority

of the terms of the contract.

(13) Contracts for services, commodities, and

equipment to support the delivery of timely forensic

science services in consultation with and subject to the

approval of the Chief Procurement Officer as provided in

subsection (d) of Section 5-4-3a of the Unified Code of

Corrections, except for the requirements of Sections

20-60, 20-65, 20-70, and 20-160 and Article 50 of this

Code; however, the Chief Procurement Officer may, in

writing with justification, waive any certification

required under Article 50 of this Code. For any contracts

for services which are currently provided by members of a

collective bargaining agreement, the applicable terms of

the collective bargaining agreement concerning

subcontracting shall be followed.

On and after January 1, 2019, this paragraph (13),

except for this sentence, is inoperative.

(14) Contracts for participation expenditures required

by a domestic or international trade show or exhibition of

an exhibitor, member, or sponsor.

(15) Contracts with a railroad or utility that

requires the State to reimburse the railroad or utilities

for the relocation of utilities for construction or other

public purpose. Contracts included within this paragraph

(15) shall include, but not be limited to, those

associated with: relocations, crossings, installations,

and maintenance. For the purposes of this paragraph (15),

"railroad" means any form of non-highway ground

transportation that runs on rails or electromagnetic

guideways and "utility" means: (1) public utilities as

defined in Section 3-105 of the Public Utilities Act, (2)

telecommunications carriers as defined in Section 13-202

of the Public Utilities Act, (3) electric cooperatives as

defined in Section 3.4 of the Electric Supplier Act, (4)

telephone or telecommunications cooperatives as defined in

Section 13-212 of the Public Utilities Act, (5) rural

water or waste water systems with 10,000 connections or

less, (6) a holder as defined in Section 21-201 of the

Public Utilities Act, and (7) municipalities owning or

operating utility systems consisting of public utilities

as that term is defined in Section 11-117-2 of the

Illinois Municipal Code.

(16) Procurement expenditures necessary for the

Department of Public Health to provide the delivery of

timely newborn screening services in accordance with the

Newborn Metabolic Screening Act.

(17) Procurement expenditures necessary for the

Department of Agriculture, the Department of Financial and

Professional Regulation, the Department of Human Services,

and the Department of Public Health to implement the

Compassionate Use of Medical Cannabis Program and Opioid

Alternative Pilot Program requirements and ensure access

to medical cannabis for patients with debilitating medical

conditions in accordance with the Compassionate Use of

Medical Cannabis Program Act.

(18) This Code does not apply to any procurements

necessary for the Department of Agriculture, the

Department of Financial and Professional Regulation, the

Department of Human Services, the Department of Commerce

and Economic Opportunity, and the Department of Public

Health to implement the Cannabis Regulation and Tax Act if

the applicable agency has made a good faith determination

that it is necessary and appropriate for the expenditure

to fall within this exemption and if the process is

conducted in a manner substantially in accordance with the

requirements of Sections 20-160, 25-60, 30-22, 50-5,

50-10, 50-10.5, 50-12, 50-13, 50-15, 50-20, 50-21, 50-35,

50-36, 50-37, 50-38, and 50-50 of this Code; however, for

Section 50-35, compliance applies only to contracts or

subcontracts over $100,000. Notice of each contract

entered into under this paragraph (18) that is related to

the procurement of goods and services identified in

paragraph (1) through (9) of this subsection shall be

published in the Procurement Bulletin within 14 calendar

days after contract execution. The Chief Procurement

Officer shall prescribe the form and content of the

notice. Each agency shall provide the Chief Procurement

Officer, on a monthly basis, in the form and content

prescribed by the Chief Procurement Officer, a report of

contracts that are related to the procurement of goods and

services identified in this subsection. At a minimum, this

report shall include the name of the contractor, a

description of the supply or service provided, the total

amount of the contract, the term of the contract, and the

exception to this Code utilized. A copy of any or all of

these contracts shall be made available to the Chief

Procurement Officer immediately upon request. The Chief

Procurement Officer shall submit a report to the Governor

and General Assembly no later than November 1 of each year

that includes, at a minimum, an annual summary of the

monthly information reported to the Chief Procurement

Officer. This exemption becomes inoperative 5 years after

June 25, 2019 (the effective date of Public Act 101-27).

(19) Acquisition of modifications or adjustments,

limited to assistive technology devices and assistive

technology services, adaptive equipment, repairs, and

replacement parts to provide reasonable accommodations (i)

that enable a qualified applicant with a disability to

complete the job application process and be considered for

the position such qualified applicant desires, (ii) that

modify or adjust the work environment to enable a

qualified current employee with a disability to perform

the essential functions of the position held by that

employee, (iii) to enable a qualified current employee

with a disability to enjoy equal benefits and privileges

of employment as are enjoyed by other similarly situated

employees without disabilities, and (iv) that allow a

customer, client, claimant, or member of the public

seeking State services full use and enjoyment of and

access to its programs, services, or benefits.

For purposes of this paragraph (19):

"Assistive technology devices" means any item, piece

of equipment, or product system, whether acquired

commercially off the shelf, modified, or customized, that

is used to increase, maintain, or improve functional

capabilities of individuals with disabilities.

"Assistive technology services" means any service that

directly assists an individual with a disability in

selection, acquisition, or use of an assistive technology

device.

"Qualified" has the same meaning and use as provided

under the federal Americans with Disabilities Act when

describing an individual with a disability.

(20) Procurement expenditures necessary for the

Illinois Commerce Commission to hire third-party

facilitators pursuant to Sections 16-105.17 and 16-108.18

of the Public Utilities Act or an ombudsman pursuant to

Section 16-107.5 of the Public Utilities Act, a

facilitator pursuant to Section 16-105.17 of the Public

Utilities Act, or a grid auditor pursuant to Section

16-105.10 of the Public Utilities Act.

(21) Procurement expenditures for the purchase,

renewal, and expansion of software, software licenses, or

software maintenance agreements that support the efforts

of the Illinois State Police to enforce, regulate, and

administer the Firearm Owners Identification Card Act, the

Firearm Concealed Carry Act, the Firearms Restraining

Order Act, the Firearm Dealer License Certification Act,

the Law Enforcement Agencies Data System (LEADS), the

Uniform Crime Reporting Act, the Criminal Identification

Act, the Uniform Conviction Information Act, and the Gun

Trafficking Information Act, or establish or maintain

record management systems necessary to conduct human

trafficking investigations or gun trafficking or other

stolen firearm investigations. This paragraph (21) applies

to contracts entered into on or after the effective date

of this amendatory Act of the 102nd General Assembly and

the renewal of contracts that are in effect on the

effective date of this amendatory Act of the 102nd General

Assembly.

(22) Contracts for project management services and

system integration services required for the completion of

the State's enterprise resource planning project. This

exemption becomes inoperative 5 years after the effective

date of the changes made to this Section by this

amendatory Act of the 103rd General Assembly. This

paragraph (22) applies to contracts entered into on or

after the effective date of the changes made to this

Section by this amendatory Act of the 103rd General

Assembly and the renewal of contracts that are in effect

on the effective date of the changes made to this Section

by this amendatory Act of the 103rd General Assembly.

Notwithstanding any other provision of law, for contracts

with an annual value of more than $100,000 entered into on or

after October 1, 2017 under an exemption provided in any

paragraph of this subsection (b), except paragraph (1), (2),

or (5), each State agency shall post to the appropriate

procurement bulletin the name of the contractor, a description

of the supply or service provided, the total amount of the

contract, the term of the contract, and the exception to the

Code utilized. The chief procurement officer shall submit a

report to the Governor and General Assembly no later than

November 1 of each year that shall include, at a minimum, an

annual summary of the monthly information reported to the

chief procurement officer.

(c) This Code does not apply to the electric power

procurement process provided for under Section 1-75 of the

Illinois Power Agency Act and Section 16-111.5 of the Public

Utilities Act.

(d) Except for Section 20-160 and Article 50 of this Code,

and as expressly required by Section 9.1 of the Illinois

Lottery Law, the provisions of this Code do not apply to the

procurement process provided for under Section 9.1 of the

Illinois Lottery Law.

(e) This Code does not apply to the process used by the

Capital Development Board to retain a person or entity to

assist the Capital Development Board with its duties related

to the determination of costs of a clean coal SNG brownfield

facility, as defined by Section 1-10 of the Illinois Power

Agency Act, as required in subsection (h-3) of Section 9-220

of the Public Utilities Act, including calculating the range

of capital costs, the range of operating and maintenance

costs, or the sequestration costs or monitoring the

construction of clean coal SNG brownfield facility for the

full duration of construction.

(f) (Blank).

(g) (Blank).

(h) This Code does not apply to the process to procure or

contracts entered into in accordance with Sections 11-5.2 and

11-5.3 of the Illinois Public Aid Code.

(i) Each chief procurement officer may access records

necessary to review whether a contract, purchase, or other

expenditure is or is not subject to the provisions of this

Code, unless such records would be subject to attorney-client

privilege.

(j) This Code does not apply to the process used by the

Capital Development Board to retain an artist or work or works

of art as required in Section 14 of the Capital Development

Board Act.

(k) This Code does not apply to the process to procure

contracts, or contracts entered into, by the State Board of

Elections or the State Electoral Board for hearing officers

appointed pursuant to the Election Code.

(l) This Code does not apply to the processes used by the

Illinois Student Assistance Commission to procure supplies and

services paid for from the private funds of the Illinois

Prepaid Tuition Fund. As used in this subsection (l), "private

funds" means funds derived from deposits paid into the

Illinois Prepaid Tuition Trust Fund and the earnings thereon.

(m) This Code shall apply regardless of the source of

funds with which contracts are paid, including federal

assistance moneys. Except as specifically provided in this

Code, this Code shall not apply to procurement expenditures

necessary for the Department of Public Health to conduct the

Healthy Illinois Survey in accordance with Section 2310-431 of

the Department of Public Health Powers and Duties Law of the

Civil Administrative Code of Illinois.

(Source: P.A. 101-27, eff. 6-25-19; 101-81, eff. 7-12-19;

101-363, eff. 8-9-19; 102-175, eff. 7-29-21; 102-483, eff

1-1-22; 102-558, eff. 8-20-21; 102-600, eff. 8-27-21; 102-662,

eff. 9-15-21; 102-721, eff. 1-1-23; 102-813, eff. 5-13-22;

102-1116, eff. 1-10-23.)

(30 ILCS 500/10-10)

Sec. 10-10. Independent State purchasing officers.

(a) The chief procurement officer shall appoint and

determine the salary of a State purchasing officer for each

agency that the chief procurement officer is responsible for

under Section 1-15.15. A State purchasing officer shall be

located in the State agency that the officer serves but shall

report to his or her respective chief procurement officer. The

State purchasing officer shall have direct communication with

agency staff assigned to assist with any procurement process.

At the direction of his or her respective chief procurement

officer, a State purchasing officer shall have the authority

to (i) review any contract or contract amendment prior to

execution to ensure that applicable procurement and

contracting standards were followed and (ii) approve or reject

contracts for a purchasing agency. If the State purchasing

officer provides written approval of the contract, the head of

the applicable State agency shall have the authority to sign

and enter into that contract. All actions of a State

purchasing officer are subject to review by a chief

procurement officer in accordance with procedures and policies

established by the chief procurement officer.

(a-5) A State purchasing officer may (i) attend any

procurement meetings; (ii) access any records or files related

to procurement; (iii) submit reports to the chief procurement

officer on procurement issues; (iv) ensure the State agency is

maintaining appropriate records; and (v) ensure transparency

of the procurement process.

(a-10) If a State purchasing officer is aware of

misconduct, waste, or inefficiency with respect to State

procurement, the State purchasing officer shall advise the

State agency of the issue in writing. If the State agency does

not correct the issue, the State purchasing officer shall

report the problem, in writing, to the chief procurement

officer and appropriate Inspector General.

(b) In addition to any other requirement or qualification

required by State law, within 30 months after appointment, a

State purchasing officer must be a Certified Professional

Public Buyer or a Certified Public Purchasing Officer,

pursuant to certification by the Universal Public Purchasing

Certification Council or the Institute for Supply Management.

A State purchasing officer shall serve a term of 5 years

beginning on the date of the officer's appointment. A State

purchasing officer shall have an office located in the State

agency that the officer serves but shall report to the chief

procurement officer. A State purchasing officer may be removed

by a chief procurement officer for cause after a hearing by the

Executive Ethics Commission. The chief procurement officer or

executive officer of the State agency housing the State

purchasing officer may institute a complaint against the State

purchasing officer by filing such a complaint with the

Commission and the Commission shall have a public hearing

based on the complaint. The State purchasing officer, chief

procurement officer, and executive officer of the State agency

shall receive notice of the hearing and shall be permitted to

present their respective arguments on the complaint. After the

hearing, the Commission shall make a non-binding

recommendation on whether the State purchasing officer shall

be removed. The salary of a State purchasing officer shall be

established by the chief procurement officer and may not be

diminished during the officer's term. In the absence of an

appointed State purchasing officer, the applicable chief

procurement officer shall exercise the procurement authority

created by this Code and may appoint a temporary acting State

purchasing officer.

(c) Each State purchasing officer owes a fiduciary duty to

the State.

(Source: P.A. 100-43, eff. 8-9-17.)

(30 ILCS 500/10-20)

Sec. 10-20. Independent chief procurement officers.

(a) Appointment. Within 60 calendar days after the

effective date of this amendatory Act of the 96th General

Assembly, the Executive Ethics Commission, with the advice and

consent of the Senate shall appoint or approve 4 chief

procurement officers, one for each of the following

categories:

(1) for procurements for construction and

construction-related services committed by law to the

jurisdiction or responsibility of the Capital Development

Board;

(2) for procurements for all construction,

construction-related services, operation of any facility,

and the provision of any service or activity committed by

law to the jurisdiction or responsibility of the Illinois

Department of Transportation, including the direct or

reimbursable expenditure of all federal funds for which

the Department of Transportation is responsible or

accountable for the use thereof in accordance with federal

law, regulation, or procedure, the chief procurement

officer recommended for approval under this item appointed

by the Secretary of Transportation after consent by the

Executive Ethics Commission;

(3) for all procurements made by a public institution

of higher education; and

(4) for all other procurement needs of State agencies.

For fiscal year 2024, the Executive Ethics Commission

shall set aside from its appropriation those amounts necessary

for the use of the 4 chief procurement officers for the

ordinary and contingent expenses of their respective

procurement offices. From the amounts set aside by the

Commission, each chief procurement officer shall control the

internal operations of his or her procurement office and shall

procure the necessary equipment, materials, and services to

perform the duties of that office, including hiring necessary

procurement personnel, legal advisors and other employees, and

may establish, in the exercise of the chief procurement

officer's discretion, the compensation of the office's

employees, which includes the State purchasing officers and

any legal advisors. The Executive Ethics Commission shall have

no control over the employees of the chief procurement

officers. The Executive Ethics Commission shall provide

administrative support services, including payroll, for each

procurement office. A chief procurement officer shall be

responsible to the Executive Ethics Commission but must be

located within the agency that the officer provides with

procurement services. The chief procurement officer for higher

education shall have an office located within the Board of

Higher Education, unless otherwise designated by the Executive

Ethics Commission. The chief procurement officer for all other

procurement needs of the State shall have an office located

within the Department of Central Management Services, unless

otherwise designated by the Executive Ethics Commission.

(b) Terms and independence. Each chief procurement officer

appointed under this Section shall serve for a term of 5 years

beginning on the date of the officer's appointment. The chief

procurement officer may be removed for cause after a hearing

by the Executive Ethics Commission. The Governor or the

director of a State agency directly responsible to the

Governor may institute a complaint against the officer by

filing such complaint with the Commission. The Commission

shall have a hearing based on the complaint. The officer and

the complainant shall receive reasonable notice of the hearing

and shall be permitted to present their respective arguments

on the complaint. After the hearing, the Commission shall make

a finding on the complaint and may take disciplinary action,

including but not limited to removal of the officer.

The salary of a chief procurement officer shall be

established by the Executive Ethics Commission and may not be

diminished during the officer's term. The salary may not

exceed the salary of the director of a State agency for which

the officer serves as chief procurement officer.

(c) Qualifications. In addition to any other requirement

or qualification required by State law, each chief procurement

officer must within 12 months of employment be a Certified

Professional Public Buyer or a Certified Public Purchasing

Officer, pursuant to certification by the Universal Public

Purchasing Certification Council, and must reside in Illinois.

(d) Fiduciary duty. Each chief procurement officer owes a

fiduciary duty to the State.

(e) Vacancy. In case of a vacancy in one or more of the

offices of a chief procurement officer under this Section

during the recess of the Senate, the Executive Ethics

Commission shall make a temporary appointment until the next

meeting of the Senate, when the Executive Ethics Commission

shall nominate some person to fill the office, and any person

so nominated who is confirmed by the Senate shall hold office

during the remainder of the term and until his or her successor

is appointed and qualified. If the Senate is not in session at

the time this amendatory Act of the 96th General Assembly

takes effect, the Executive Ethics Commission shall make a

temporary appointment as in the case of a vacancy.

(f) (Blank).

(g) (Blank).

(Source: P.A. 98-1076, eff. 1-1-15.)

Section 5-65. The Illinois Works Jobs Program Act is

amended by changing Section 20-15 as follows:

(30 ILCS 559/20-15)

Sec. 20-15. Illinois Works Preapprenticeship Program;

Illinois Works Bid Credit Program.

(a) The Illinois Works Preapprenticeship Program is

established and shall be administered by the Department. The

goal of the Illinois Works Preapprenticeship Program is to

create a network of community-based organizations throughout

the State that will recruit, prescreen, and provide

preapprenticeship skills training, for which participants may

attend free of charge and receive a stipend, to create a

qualified, diverse pipeline of workers who are prepared for

careers in the construction and building trades. Upon

completion of the Illinois Works Preapprenticeship Program,

the candidates will be skilled and work-ready.

(b) There is created the Illinois Works Fund, a special

fund in the State treasury. The Illinois Works Fund shall be

administered by the Department. The Illinois Works Fund shall

be used to provide funding for community-based organizations

throughout the State. In addition to any other transfers that

may be provided for by law, on and after July 1, 2019 at the

direction of the Director of the Governor's Office of

Management and Budget, the State Comptroller shall direct and

the State Treasurer shall transfer amounts not exceeding a

total of $50,000,000 $25,000,000 from the Rebuild Illinois

Projects Fund to the Illinois Works Fund.

(c) Each community-based organization that receives

funding from the Illinois Works Fund shall provide an annual

report to the Illinois Works Review Panel by April 1 of each

calendar year. The annual report shall include the following

information:

(1) a description of the community-based

organization's recruitment, screening, and training

efforts;

(2) the number of individuals who apply to,

participate in, and complete the community-based

organization's program, broken down by race, gender, age,

and veteran status; and

(3) the number of the individuals referenced in item (2)

of this subsection who are initially accepted and placed

into apprenticeship programs in the construction and

building trades.

(d) The Department shall create and administer the

Illinois Works Bid Credit Program that shall provide economic

incentives, through bid credits, to encourage contractors and

subcontractors to provide contracting and employment

opportunities to historically underrepresented populations in

the construction industry.

The Illinois Works Bid Credit Program shall allow

contractors and subcontractors to earn bid credits for use

toward future bids for public works projects contracted by the

State or an agency of the State in order to increase the

chances that the contractor and the subcontractors will be

selected.

Contractors or subcontractors may be eligible for bid

credits for employing apprentices who have completed the

Illinois Works Preapprenticeship Program on public works

projects contracted by the State or any agency of the State.

Contractors or subcontractors shall earn bid credits at a rate

established by the Department and based on labor hours worked

on State-contracted public works projects by apprentices who

have completed the Illinois Works Preapprenticeship Program.

The Department shall establish the rate by rule and shall

publish it on the Department's website. The rule may include

maximum bid credits allowed per contractor, per subcontractor,

per apprentice, per bid, or per year.

The Illinois Works Credit Bank is hereby created and shall

be administered by the Department. The Illinois Works Credit

Bank shall track the bid credits.

A contractor or subcontractor who has been awarded bid

credits under any other State program for employing

apprentices who have completed the Illinois Works

Preapprenticeship Program is not eligible to receive bid

credits under the Illinois Works Bid Credit Program relating

to the same contract.

The Department shall report to the Illinois Works Review

Panel the following: (i) the number of bid credits awarded by

the Department; (ii) the number of bid credits submitted by

the contractor or subcontractor to the agency administering

the public works contract; and (iii) the number of bid credits

accepted by the agency for such contract. Any agency that

awards bid credits pursuant to the Illinois Works Credit Bank

Program shall report to the Department the number of bid

credits it accepted for the public works contract.

Upon a finding that a contractor or subcontractor has

reported falsified records to the Department in order to

fraudulently obtain bid credits, the Department may bar the

contractor or subcontractor from participating in the Illinois

Works Bid Credit Program and may suspend the contractor or

subcontractor from bidding on or participating in any public

works project. False or fraudulent claims for payment relating

to false bid credits may be subject to damages and penalties

under applicable law.

(e) The Department shall adopt any rules deemed necessary

to implement this Section. In order to provide for the

expeditious and timely implementation of this Act, the

Department may adopt emergency rules. The adoption of

emergency rules authorized by this subsection is deemed to be

necessary for the public interest, safety, and welfare.

(Source: P.A. 101-31, eff. 6-28-19; 101-601, eff. 12-10-19.)

Section 5-70. The Private Colleges and Universities

Capital Distribution Formula Act is amended by changing

Section 25-15 as follows:

(30 ILCS 769/25-15)

Sec. 25-15. Transfer of funds to another independent

college.

(a) If an institution received a grant under this Article

and subsequently fails to meet the definition of "independent

college", the remaining funds shall be re-distributed as

provided in Section 25-10 to those institutions that have an

active grant under this Article, unless the campus or

facilities for which the grant was given are subsequently

operated by another institution that qualifies as an

independent college under this Article.

(b) If the facilities of a former independent college are

operated by another entity that qualifies as an independent

college as provided in subsection (a) of this Section, then

the entire balance of the grant provided under this Article

remaining on the date the former independent college ceased

operations, including any amount that had been withheld after

the former independent college ceased operations, shall be

transferred to the successor independent college for the

purpose of the grant operating those facilities for the

duration of the grant.

(c) In the event that, on or before July 16, 2014 (the

effective date of Public Act 98-715) this amendatory Act of

the 98th General Assembly, the remaining funds have been

re-allocated or re-distributed to other independent colleges,

or the Illinois Board of Higher Education has planned for the

remaining funds to be re-allocated or re-distributed to other

independent colleges, before the 5-year period provided under

this Act for the utilization of funds has ended, any funds so

re-allocated or re-distributed shall be deducted from future

allocations to those other independent colleges and

re-allocated or re-distributed to the initial institution or

the successor entity operating the facilities of the original

institution if: (i) the institution that failed to meet the

definition of "independent college" once again meets the

definition of "independent college" before the 5-year period

has expired; or (ii) the facility or facilities of the former

independent college are operated by another entity that

qualifies as an independent college before the 5-year period

has expired.

(d) Notwithstanding subsection (a) of this Section, on or

after the effective date of the changes made to this Section by

this amendatory Act of the 103rd General Assembly, remaining

funds returned to the State by an institution that failed to

meet the definition of "independent college" and that received

a grant from appropriations enacted prior to June 28, 2019,

shall not be re-distributed. Any such funds shall instead be

added to the funds made available in the first grant cycle

under subsection (d) of Section 25-10 by the Board of Higher

Education following the effective date of the changes made to

this Section by this amendatory Act of the 103rd General

Assembly and shall be distributed pursuant to the formula as

provided in subsection (d) of Section 25-10.

(Source: P.A. 101-10, eff. 6-5-19.)

Section 5-75. The Illinois Income Tax Act is amended by

changing Section 901 as follows:

(35 ILCS 5/901)

Sec. 901. Collection authority.

(a) In general. The Department shall collect the taxes

imposed by this Act. The Department shall collect certified

past due child support amounts under Section 2505-650 of the

Department of Revenue Law of the Civil Administrative Code of

Illinois. Except as provided in subsections (b), (c), (e),

(f), (g), and (h) of this Section, money collected pursuant to

subsections (a) and (b) of Section 201 of this Act shall be

paid into the General Revenue Fund in the State treasury;

money collected pursuant to subsections (c) and (d) of Section

201 of this Act shall be paid into the Personal Property Tax

Replacement Fund, a special fund in the State Treasury; and

money collected under Section 2505-650 of the Department of

Revenue Law of the Civil Administrative Code of Illinois shall

be paid into the Child Support Enforcement Trust Fund, a

special fund outside the State Treasury, or to the State

Disbursement Unit established under Section 10-26 of the

Illinois Public Aid Code, as directed by the Department of

Healthcare and Family Services.

(b) Local Government Distributive Fund. Beginning August

1, 2017 and continuing through July 31, 2022, the Treasurer

shall transfer each month from the General Revenue Fund to the

Local Government Distributive Fund an amount equal to the sum

of: (i) 6.06% (10% of the ratio of the 3% individual income tax

rate prior to 2011 to the 4.95% individual income tax rate

after July 1, 2017) of the net revenue realized from the tax

imposed by subsections (a) and (b) of Section 201 of this Act

upon individuals, trusts, and estates during the preceding

month; (ii) 6.85% (10% of the ratio of the 4.8% corporate

income tax rate prior to 2011 to the 7% corporate income tax

rate after July 1, 2017) of the net revenue realized from the

tax imposed by subsections (a) and (b) of Section 201 of this

Act upon corporations during the preceding month; and (iii)

beginning February 1, 2022, 6.06% of the net revenue realized

from the tax imposed by subsection (p) of Section 201 of this

Act upon electing pass-through entities. Beginning August 1,

2022 and continuing through July 31, 2023, the Treasurer shall

transfer each month from the General Revenue Fund to the Local

Government Distributive Fund an amount equal to the sum of:

(i) 6.16% of the net revenue realized from the tax imposed by

subsections (a) and (b) of Section 201 of this Act upon

individuals, trusts, and estates during the preceding month;

(ii) 6.85% of the net revenue realized from the tax imposed by

subsections (a) and (b) of Section 201 of this Act upon

corporations during the preceding month; and (iii) 6.16% of

the net revenue realized from the tax imposed by subsection

(p) of Section 201 of this Act upon electing pass-through

entities. Beginning August 1, 2023, the Treasurer shall

transfer each month from the General Revenue Fund to the Local

Government Distributive Fund an amount equal to the sum of:

(i) 6.47% of the net revenue realized from the tax imposed by

subsections (a) and (b) of Section 201 of this Act upon

individuals, trusts, and estates during the preceding month;

(ii) 6.85% of the net revenue realized from the tax imposed by

subsections (a) and (b) of Section 201 of this Act upon

corporations during the preceding month; and (iii) 6.47% of

the net revenue realized from the tax imposed by subsection

(p) of Section 201 of this Act upon electing pass-through

entities. Net revenue realized for a month shall be defined as

the revenue from the tax imposed by subsections (a) and (b) of

Section 201 of this Act which is deposited into in the General

Revenue Fund, the Education Assistance Fund, the Income Tax

Surcharge Local Government Distributive Fund, the Fund for the

Advancement of Education, and the Commitment to Human Services

Fund during the month minus the amount paid out of the General

Revenue Fund in State warrants during that same month as

refunds to taxpayers for overpayment of liability under the

tax imposed by subsections (a) and (b) of Section 201 of this

Act.

Notwithstanding any provision of law to the contrary,

beginning on July 6, 2017 (the effective date of Public Act

100-23), those amounts required under this subsection (b) to

be transferred by the Treasurer into the Local Government

Distributive Fund from the General Revenue Fund shall be

directly deposited into the Local Government Distributive Fund

as the revenue is realized from the tax imposed by subsections

(a) and (b) of Section 201 of this Act.

(c) Deposits Into Income Tax Refund Fund.

(1) Beginning on January 1, 1989 and thereafter, the

Department shall deposit a percentage of the amounts

collected pursuant to subsections (a) and (b)(1), (2), and

(3) of Section 201 of this Act into a fund in the State

treasury known as the Income Tax Refund Fund. Beginning

with State fiscal year 1990 and for each fiscal year

thereafter, the percentage deposited into the Income Tax

Refund Fund during a fiscal year shall be the Annual

Percentage. For fiscal year 2011, the Annual Percentage

shall be 8.75%. For fiscal year 2012, the Annual

Percentage shall be 8.75%. For fiscal year 2013, the

Annual Percentage shall be 9.75%. For fiscal year 2014,

the Annual Percentage shall be 9.5%. For fiscal year 2015,

the Annual Percentage shall be 10%. For fiscal year 2018,

the Annual Percentage shall be 9.8%. For fiscal year 2019,

the Annual Percentage shall be 9.7%. For fiscal year 2020,

the Annual Percentage shall be 9.5%. For fiscal year 2021,

the Annual Percentage shall be 9%. For fiscal year 2022,

the Annual Percentage shall be 9.25%. For fiscal year

2023, the Annual Percentage shall be 9.25%. For fiscal

year 2024, the Annual Percentage shall be 9.15%. For all

other fiscal years, the Annual Percentage shall be

calculated as a fraction, the numerator of which shall be

the amount of refunds approved for payment by the

Department during the preceding fiscal year as a result of

overpayment of tax liability under subsections (a) and

(b)(1), (2), and (3) of Section 201 of this Act plus the

amount of such refunds remaining approved but unpaid at

the end of the preceding fiscal year, minus the amounts

transferred into the Income Tax Refund Fund from the

Tobacco Settlement Recovery Fund, and the denominator of

which shall be the amounts which will be collected

pursuant to subsections (a) and (b)(1), (2), and (3) of

Section 201 of this Act during the preceding fiscal year;

except that in State fiscal year 2002, the Annual

Percentage shall in no event exceed 7.6%. The Director of

Revenue shall certify the Annual Percentage to the

Comptroller on the last business day of the fiscal year

immediately preceding the fiscal year for which it is to

be effective.

(2) Beginning on January 1, 1989 and thereafter, the

Department shall deposit a percentage of the amounts

collected pursuant to subsections (a) and (b)(6), (7), and

(8), (c) and (d) of Section 201 of this Act into a fund in

the State treasury known as the Income Tax Refund Fund.

Beginning with State fiscal year 1990 and for each fiscal

year thereafter, the percentage deposited into the Income

Tax Refund Fund during a fiscal year shall be the Annual

Percentage. For fiscal year 2011, the Annual Percentage

shall be 17.5%. For fiscal year 2012, the Annual

Percentage shall be 17.5%. For fiscal year 2013, the

Annual Percentage shall be 14%. For fiscal year 2014, the

Annual Percentage shall be 13.4%. For fiscal year 2015,

the Annual Percentage shall be 14%. For fiscal year 2018,

the Annual Percentage shall be 17.5%. For fiscal year

2019, the Annual Percentage shall be 15.5%. For fiscal

year 2020, the Annual Percentage shall be 14.25%. For

fiscal year 2021, the Annual Percentage shall be 14%. For

fiscal year 2022, the Annual Percentage shall be 15%. For

fiscal year 2023, the Annual Percentage shall be 14.5%.

For fiscal year 2024, the Annual Percentage shall be 14%.

For all other fiscal years, the Annual Percentage shall be

calculated as a fraction, the numerator of which shall be

the amount of refunds approved for payment by the

Department during the preceding fiscal year as a result of

overpayment of tax liability under subsections (a) and

(b)(6), (7), and (8), (c) and (d) of Section 201 of this

Act plus the amount of such refunds remaining approved but

unpaid at the end of the preceding fiscal year, and the

denominator of which shall be the amounts which will be

collected pursuant to subsections (a) and (b)(6), (7), and

(8), (c) and (d) of Section 201 of this Act during the

preceding fiscal year; except that in State fiscal year

2002, the Annual Percentage shall in no event exceed 23%.

The Director of Revenue shall certify the Annual

Percentage to the Comptroller on the last business day of

the fiscal year immediately preceding the fiscal year for

which it is to be effective.

(3) The Comptroller shall order transferred and the

Treasurer shall transfer from the Tobacco Settlement

Recovery Fund to the Income Tax Refund Fund (i)

$35,000,000 in January, 2001, (ii) $35,000,000 in January,

2002, and (iii) $35,000,000 in January, 2003.

(d) Expenditures from Income Tax Refund Fund.

(1) Beginning January 1, 1989, money in the Income Tax

Refund Fund shall be expended exclusively for the purpose

of paying refunds resulting from overpayment of tax

liability under Section 201 of this Act and for making

transfers pursuant to this subsection (d), except that in

State fiscal years 2022 and 2023, moneys in the Income Tax

Refund Fund shall also be used to pay one-time rebate

payments as provided under Sections 208.5 and 212.1.

(2) The Director shall order payment of refunds

resulting from overpayment of tax liability under Section

201 of this Act from the Income Tax Refund Fund only to the

extent that amounts collected pursuant to Section 201 of

this Act and transfers pursuant to this subsection (d) and

item (3) of subsection (c) have been deposited and

retained in the Fund.

(3) As soon as possible after the end of each fiscal

year, the Director shall order transferred and the State

Treasurer and State Comptroller shall transfer from the

Income Tax Refund Fund to the Personal Property Tax

Replacement Fund an amount, certified by the Director to

the Comptroller, equal to the excess of the amount

collected pursuant to subsections (c) and (d) of Section

201 of this Act deposited into the Income Tax Refund Fund

during the fiscal year over the amount of refunds

resulting from overpayment of tax liability under

subsections (c) and (d) of Section 201 of this Act paid

from the Income Tax Refund Fund during the fiscal year.

(4) As soon as possible after the end of each fiscal

year, the Director shall order transferred and the State

Treasurer and State Comptroller shall transfer from the

Personal Property Tax Replacement Fund to the Income Tax

Refund Fund an amount, certified by the Director to the

Comptroller, equal to the excess of the amount of refunds

resulting from overpayment of tax liability under

subsections (c) and (d) of Section 201 of this Act paid

from the Income Tax Refund Fund during the fiscal year

over the amount collected pursuant to subsections (c) and

(d) of Section 201 of this Act deposited into the Income

Tax Refund Fund during the fiscal year.

(4.5) As soon as possible after the end of fiscal year

1999 and of each fiscal year thereafter, the Director

shall order transferred and the State Treasurer and State

Comptroller shall transfer from the Income Tax Refund Fund

to the General Revenue Fund any surplus remaining in the

Income Tax Refund Fund as of the end of such fiscal year;

excluding for fiscal years 2000, 2001, and 2002 amounts

attributable to transfers under item (3) of subsection (c)

less refunds resulting from the earned income tax credit,

and excluding for fiscal year 2022 amounts attributable to

transfers from the General Revenue Fund authorized by

Public Act 102-700 this amendatory Act of the 102nd

General Assembly.

(5) This Act shall constitute an irrevocable and

continuing appropriation from the Income Tax Refund Fund

for the purposes of (i) paying refunds upon the order of

the Director in accordance with the provisions of this

Section and (ii) paying one-time rebate payments under

Sections 208.5 and 212.1.

(e) Deposits into the Education Assistance Fund and the

Income Tax Surcharge Local Government Distributive Fund. On

July 1, 1991, and thereafter, of the amounts collected

pursuant to subsections (a) and (b) of Section 201 of this Act,

minus deposits into the Income Tax Refund Fund, the Department

shall deposit 7.3% into the Education Assistance Fund in the

State Treasury. Beginning July 1, 1991, and continuing through

January 31, 1993, of the amounts collected pursuant to

subsections (a) and (b) of Section 201 of the Illinois Income

Tax Act, minus deposits into the Income Tax Refund Fund, the

Department shall deposit 3.0% into the Income Tax Surcharge

Local Government Distributive Fund in the State Treasury.

Beginning February 1, 1993 and continuing through June 30,

1993, of the amounts collected pursuant to subsections (a) and

(b) of Section 201 of the Illinois Income Tax Act, minus

deposits into the Income Tax Refund Fund, the Department shall

deposit 4.4% into the Income Tax Surcharge Local Government

Distributive Fund in the State Treasury. Beginning July 1,

1993, and continuing through June 30, 1994, of the amounts

collected under subsections (a) and (b) of Section 201 of this

Act, minus deposits into the Income Tax Refund Fund, the

Department shall deposit 1.475% into the Income Tax Surcharge

Local Government Distributive Fund in the State Treasury.

(f) Deposits into the Fund for the Advancement of

Education. Beginning February 1, 2015, the Department shall

deposit the following portions of the revenue realized from

the tax imposed upon individuals, trusts, and estates by

subsections (a) and (b) of Section 201 of this Act, minus

deposits into the Income Tax Refund Fund, into the Fund for the

Advancement of Education:

(1) beginning February 1, 2015, and prior to February

1, 2025, 1/30; and

(2) beginning February 1, 2025, 1/26.

If the rate of tax imposed by subsection (a) and (b) of

Section 201 is reduced pursuant to Section 201.5 of this Act,

the Department shall not make the deposits required by this

subsection (f) on or after the effective date of the

reduction.

(g) Deposits into the Commitment to Human Services Fund.

Beginning February 1, 2015, the Department shall deposit the

following portions of the revenue realized from the tax

imposed upon individuals, trusts, and estates by subsections

(a) and (b) of Section 201 of this Act, minus deposits into the

Income Tax Refund Fund, into the Commitment to Human Services

Fund:

(1) beginning February 1, 2015, and prior to February

1, 2025, 1/30; and

(2) beginning February 1, 2025, 1/26.

If the rate of tax imposed by subsection (a) and (b) of

Section 201 is reduced pursuant to Section 201.5 of this Act,

the Department shall not make the deposits required by this

subsection (g) on or after the effective date of the

reduction.

(h) Deposits into the Tax Compliance and Administration

Fund. Beginning on the first day of the first calendar month to

occur on or after August 26, 2014 (the effective date of Public

Act 98-1098), each month the Department shall pay into the Tax

Compliance and Administration Fund, to be used, subject to

appropriation, to fund additional auditors and compliance

personnel at the Department, an amount equal to 1/12 of 5% of

the cash receipts collected during the preceding fiscal year

by the Audit Bureau of the Department from the tax imposed by

subsections (a), (b), (c), and (d) of Section 201 of this Act,

net of deposits into the Income Tax Refund Fund made from those

cash receipts.

(Source: P.A. 101-8, see Section 99 for effective date;

101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-636, eff.

6-10-20; 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658,

eff. 8-27-21; 102-699, eff. 4-19-22; 102-700, eff. 4-19-22;

102-813, eff. 5-13-22; revised 8-2-22.)

Section 5-80. The Hotel Operators' Occupation Tax Act is

amended by changing Section 6 as follows:

(35 ILCS 145/6) (from Ch. 120, par. 481b.36)

Sec. 6. Filing of returns and distribution of revenue

proceeds. Except as provided hereinafter in this Section, on

or before the last day of each calendar month, every person

engaged in the business of renting, leasing or letting rooms

in a hotel in this State during the preceding calendar month

shall file a return with the Department, stating:

1. The name of the operator;

2. His residence address and the address of his

principal place of business and the address of the

principal place of business (if that is a different

address) from which he engages in the business of renting,

leasing or letting rooms in a hotel in this State;

3. Total amount of rental receipts received by him

during the preceding calendar month from renting, leasing

or letting rooms during such preceding calendar month;

4. Total amount of rental receipts received by him

during the preceding calendar month from renting, leasing

or letting rooms to permanent residents during such

preceding calendar month;

5. Total amount of other exclusions from gross rental

receipts allowed by this Act;

6. Gross rental receipts which were received by him

during the preceding calendar month and upon the basis of

which the tax is imposed;

7. The amount of tax due;

8. Such other reasonable information as the Department

may require.

If the operator's average monthly tax liability to the

Department does not exceed $200, the Department may authorize

his returns to be filed on a quarter annual basis, with the

return for January, February and March of a given year being

due by April 30 of such year; with the return for April, May

and June of a given year being due by July 31 of such year;

with the return for July, August and September of a given year

being due by October 31 of such year, and with the return for

October, November and December of a given year being due by

January 31 of the following year.

If the operator's average monthly tax liability to the

Department does not exceed $50, the Department may authorize

his returns to be filed on an annual basis, with the return for

a given year being due by January 31 of the following year.

Such quarter annual and annual returns, as to form and

substance, shall be subject to the same requirements as

monthly returns.

Notwithstanding any other provision in this Act concerning

the time within which an operator may file his return, in the

case of any operator who ceases to engage in a kind of business

which makes him responsible for filing returns under this Act,

such operator shall file a final return under this Act with the

Department not more than 1 month after discontinuing such

business.

Where the same person has more than 1 business registered

with the Department under separate registrations under this

Act, such person shall not file each return that is due as a

single return covering all such registered businesses, but

shall file separate returns for each such registered business.

In his return, the operator shall determine the value of

any consideration other than money received by him in

connection with the renting, leasing or letting of rooms in

the course of his business and he shall include such value in

his return. Such determination shall be subject to review and

revision by the Department in the manner hereinafter provided

for the correction of returns.

Where the operator is a corporation, the return filed on

behalf of such corporation shall be signed by the president,

vice-president, secretary or treasurer or by the properly

accredited agent of such corporation.

The person filing the return herein provided for shall, at

the time of filing such return, pay to the Department the

amount of tax herein imposed. The operator filing the return

under this Section shall, at the time of filing such return,

pay to the Department the amount of tax imposed by this Act

less a discount of 2.1% or $25 per calendar year, whichever is

greater, which is allowed to reimburse the operator for the

expenses incurred in keeping records, preparing and filing

returns, remitting the tax and supplying data to the

Department on request.

If any payment provided for in this Section exceeds the

operator's liabilities under this Act, as shown on an original

return, the Department may authorize the operator to credit

such excess payment against liability subsequently to be

remitted to the Department under this Act, in accordance with

reasonable rules adopted by the Department. If the Department

subsequently determines that all or any part of the credit

taken was not actually due to the operator, the operator's

discount shall be reduced by an amount equal to the difference

between the discount as applied to the credit taken and that

actually due, and that operator shall be liable for penalties

and interest on such difference.

There shall be deposited into in the Build Illinois Fund

in the State Treasury for each State fiscal year 40% of the

amount of total net revenue proceeds from the tax imposed by

subsection (a) of Section 3. Of the remaining 60%: (i) ,

$5,000,000 shall be deposited into in the Illinois Sports

Facilities Fund and credited to the Subsidy Account each

fiscal year by making monthly deposits in the amount of 1/8 of

$5,000,000 plus cumulative deficiencies in such deposits for

prior months, and (ii) an amount equal to the then applicable

Advance Amount additional $8,000,000 shall be deposited into

in the Illinois Sports Facilities Fund and credited to the

Advance Account each fiscal year by making monthly deposits in

the amount of 1/8 of the then applicable Advance Amount

$8,000,000 plus any cumulative deficiencies in such deposits

for prior months; provided, that for fiscal years ending after

June 30, 2001, the amount to be so deposited into the Illinois

Sports Facilities Fund and credited to the Advance Account

each fiscal year shall be increased from $8,000,000 to the

then applicable Advance Amount and the required monthly

deposits beginning with July 2001 shall be in the amount of 1/8

of the then applicable Advance Amount plus any cumulative

deficiencies in those deposits for prior months. (The deposits

of the additional $8,000,000 or the then applicable Advance

Amount, as applicable, during each fiscal year shall be

treated as advances of funds to the Illinois Sports Facilities

Authority for its corporate purposes to the extent paid to the

Authority or its trustee and shall be repaid into the General

Revenue Fund in the State Treasury by the State Treasurer on

behalf of the Authority pursuant to Section 19 of the Illinois

Sports Facilities Authority Act, as amended. If in any fiscal

year the full amount of the then applicable Advance Amount is

not repaid into the General Revenue Fund, then the deficiency

shall be paid from the amount in the Local Government

Distributive Fund that would otherwise be allocated to the

City of Chicago under the State Revenue Sharing Act.)

For purposes of the foregoing paragraph, the term "Advance

Amount" means, for fiscal year 2002, $22,179,000, and for

subsequent fiscal years through fiscal year 2033, 105.615% of

the Advance Amount for the immediately preceding fiscal year,

rounded up to the nearest $1,000.

Of the remaining 60% of the amount of total net proceeds

prior to August 1, 2011 from the tax imposed by subsection (a)

of Section 3 after all required deposits in the Illinois

Sports Facilities Fund, the amount equal to 8% of the net

revenue realized from this Act plus an amount equal to 8% of

the net revenue realized from any tax imposed under Section

4.05 of the Chicago World's Fair-1992 Authority Act during the

preceding month shall be deposited in the Local Tourism Fund

each month for purposes authorized by Section 605-705 of the

Department of Commerce and Economic Opportunity Law (20 ILCS

605/605-705). Of the remaining 60% of the amount of total net

revenue proceeds beginning on August 1, 2011 through June 30,

2023, from the tax imposed by subsection (a) of Section 3 after

all required deposits into in the Illinois Sports Facilities

Fund, an amount equal to 8% of the net revenue realized from

this Act plus an amount equal to 8% of the net revenue realized

from any tax imposed under Section 4.05 of the Chicago World's

Fair-1992 Authority Act during the preceding month shall be

deposited as follows: 18% of such amount shall be deposited

into the Chicago Travel Industry Promotion Fund for the

purposes described in subsection (n) of Section 5 of the

Metropolitan Pier and Exposition Authority Act and the

remaining 82% of such amount shall be deposited into the Local

Tourism Fund each month for purposes authorized by Section

605-705 of the Department of Commerce and Economic Opportunity

Law. Beginning on August 1, 1999 and ending on July 31, 2011,

an amount equal to 4.5% of the net revenue realized from the

Hotel Operators' Occupation Tax Act during the preceding month

shall be deposited into the International Tourism Fund for the

purposes authorized in Section 605-707 of the Department of

Commerce and Economic Opportunity Law. Beginning on August 1,

2011 and through June 30, 2023, an amount equal to 4.5% of the

net revenue realized from this Act during the preceding month

shall be deposited as follows: 55% of such amount shall be

deposited into the Chicago Travel Industry Promotion Fund for

the purposes described in subsection (n) of Section 5 of the

Metropolitan Pier and Exposition Authority Act and the

remaining 45% of such amount deposited into the International

Tourism Fund for the purposes authorized in Section 605-707 of

the Department of Commerce and Economic Opportunity Law. "Net

revenue realized for a month" means the revenue collected by

the State under this that Act during the previous month less

the amount paid out during that same month as refunds to

taxpayers for overpayment of liability under this that Act.

Beginning on July 1, 2023, of the remaining 60% of the

amount of total net revenue realized from the tax imposed

under subsection (a) of Section 3, after all required deposits

into the Illinois Sports Facilities Fund:

(1) an amount equal to 8% of the net revenue realized

under this Act for the preceding month shall be deposited

as follows: 82% to the Local Tourism Fund and 18% to the

Chicago Travel Industry Promotion Fund; and

(2) an amount equal to 4.5% of the net revenue

realized under this Act for the preceding month shall be

deposited as follows: 55% to the Chicago Travel Industry

Promotion Fund and 45% to the International Tourism Fund.

After making all these deposits, any remaining net revenue

realized from all other proceeds of the tax imposed under

subsection (a) of Section 3 shall be deposited into in the

Tourism Promotion Fund in the State Treasury. All moneys

received by the Department from the additional tax imposed

under subsection (b) of Section 3 shall be deposited into the

Build Illinois Fund in the State Treasury.

The Department may, upon separate written notice to a

taxpayer, require the taxpayer to prepare and file with the

Department on a form prescribed by the Department within not

less than 60 days after receipt of the notice an annual

information return for the tax year specified in the notice.

Such annual return to the Department shall include a statement

of gross receipts as shown by the operator's last State income

tax return. If the total receipts of the business as reported

in the State income tax return do not agree with the gross

receipts reported to the Department for the same period, the

operator shall attach to his annual information return a

schedule showing a reconciliation of the 2 amounts and the

reasons for the difference. The operator's annual information

return to the Department shall also disclose payroll pay roll

information of the operator's business during the year covered

by such return and any additional reasonable information which

the Department deems would be helpful in determining the

accuracy of the monthly, quarterly or annual tax returns by

such operator as hereinbefore provided for in this Section.

If the annual information return required by this Section

is not filed when and as required the taxpayer shall be liable

for a penalty in an amount determined in accordance with

Section 3-4 of the Uniform Penalty and Interest Act until such

return is filed as required, the penalty to be assessed and

collected in the same manner as any other penalty provided for

in this Act.

The chief executive officer, proprietor, owner or highest

ranking manager shall sign the annual return to certify the

accuracy of the information contained therein. Any person who

willfully signs the annual return containing false or

inaccurate information shall be guilty of perjury and punished

accordingly. The annual return form prescribed by the

Department shall include a warning that the person signing the

return may be liable for perjury.

The foregoing portion of this Section concerning the

filing of an annual information return shall not apply to an

operator who is not required to file an income tax return with

the United States Government.

(Source: P.A. 102-16, eff. 6-17-21.)

Section 5-85. The Motor Fuel Tax Law is amended by

changing Section 8 as follows:

(35 ILCS 505/8) (from Ch. 120, par. 424)

Sec. 8. Distribution of proceeds of tax. Except as

provided in subsection (a-1) of this Section, Section 8a,

subdivision (h)(1) of Section 12a, Section 13a.6, and items

13, 14, 15, and 16 of Section 15, all money received by the

Department under this Act, including payments made to the

Department by member jurisdictions participating in the

International Fuel Tax Agreement, shall be deposited into in a

special fund in the State treasury, to be known as the "Motor

Fuel Tax Fund", and shall be used as follows:

(a) 2 1/2 cents per gallon of the tax collected on special

fuel under paragraph (b) of Section 2 and Section 13a of this

Act shall be transferred to the State Construction Account

Fund in the State Treasury; the remainder of the tax collected

on special fuel under paragraph (b) of Section 2 and Section

13a of this Act shall be deposited into the Road Fund;

(a-1) Beginning on July 1, 2019, an amount equal to the

amount of tax collected under subsection (a) of Section 2 and

Section 13a as a result of the increase in the tax rate under

subsection (a) of Section 2 authorized by Public Act 101-32

shall be deposited transferred each month into the

Transportation Renewal Fund; provided, however, that the

amount that represents the part (b) portion of the rate under

Section 13a shall be deposited each month into the Motor Fuel

Tax Fund and the Transportation Renewal Fund in the same

proportion as the amount collected under subsection (a) of

Section 2;

(b) $420,000 shall be transferred each month to the State

Boating Act Fund to be used by the Department of Natural

Resources for the purposes specified in Article X of the Boat

Registration and Safety Act;

(c) $3,500,000 shall be transferred each month to the

Grade Crossing Protection Fund to be used as follows: not less

than $12,000,000 each fiscal year shall be used for the

construction or reconstruction of rail highway grade

separation structures; $5,500,000 in fiscal year 2022 and each

fiscal year thereafter shall be transferred to the

Transportation Regulatory Fund and shall be used to pay the

cost of administration of the Illinois Commerce Commission's

railroad safety program in connection with its duties under

subsection (3) of Section 18c-7401 of the Illinois Vehicle

Code, with the remainder to be used by the Department of

Transportation upon order of the Illinois Commerce Commission,

to pay that part of the cost apportioned by such Commission to

the State to cover the interest of the public in the use of

highways, roads, streets, or pedestrian walkways in the county

highway system, township and district road system, or

municipal street system as defined in the Illinois Highway

Code, as the same may from time to time be amended, for

separation of grades, for installation, construction or

reconstruction of crossing protection or reconstruction,

alteration, relocation including construction or improvement

of any existing highway necessary for access to property or

improvement of any grade crossing and grade crossing surface

including the necessary highway approaches thereto of any

railroad across the highway or public road, or for the

installation, construction, reconstruction, or maintenance of

safety treatments to deter trespassing or a pedestrian walkway

over or under a railroad right-of-way, as provided for in and

in accordance with Section 18c-7401 of the Illinois Vehicle

Code. The Commission may order up to $2,000,000 per year in

Grade Crossing Protection Fund moneys for the improvement of

grade crossing surfaces and up to $300,000 per year for the

maintenance and renewal of 4-quadrant gate vehicle detection

systems located at non-high speed rail grade crossings. In

entering orders for projects for which payments from the Grade

Crossing Protection Fund will be made, the Commission shall

account for expenditures authorized by the orders on a cash

rather than an accrual basis. For purposes of this requirement

an "accrual basis" assumes that the total cost of the project

is expended in the fiscal year in which the order is entered,

while a "cash basis" allocates the cost of the project among

fiscal years as expenditures are actually made. To meet the

requirements of this subsection, the Illinois Commerce

Commission shall develop annual and 5-year project plans of

rail crossing capital improvements that will be paid for with

moneys from the Grade Crossing Protection Fund. The annual

project plan shall identify projects for the succeeding fiscal

year and the 5-year project plan shall identify projects for

the 5 directly succeeding fiscal years. The Commission shall

submit the annual and 5-year project plans for this Fund to the

Governor, the President of the Senate, the Senate Minority

Leader, the Speaker of the House of Representatives, and the

Minority Leader of the House of Representatives on the first

Wednesday in April of each year;

(d) of the amount remaining after allocations provided for

in subsections (a), (a-1), (b), and (c), a sufficient amount

shall be reserved to pay all of the following:

(1) the costs of the Department of Revenue in

administering this Act;

(2) the costs of the Department of Transportation in

performing its duties imposed by the Illinois Highway Code

for supervising the use of motor fuel tax funds

apportioned to municipalities, counties and road

districts;

(3) refunds provided for in Section 13, refunds for

overpayment of decal fees paid under Section 13a.4 of this

Act, and refunds provided for under the terms of the

International Fuel Tax Agreement referenced in Section

14a;

(4) from October 1, 1985 until June 30, 1994, the

administration of the Vehicle Emissions Inspection Law,

which amount shall be certified monthly by the

Environmental Protection Agency to the State Comptroller

and shall promptly be transferred by the State Comptroller

and Treasurer from the Motor Fuel Tax Fund to the Vehicle

Inspection Fund, and for the period July 1, 1994 through

June 30, 2000, one-twelfth of $25,000,000 each month, for

the period July 1, 2000 through June 30, 2003, one-twelfth

of $30,000,000 each month, and $15,000,000 on July 1,

2003, and $15,000,000 on January 1, 2004, and $15,000,000

on each July 1 and October 1, or as soon thereafter as may

be practical, during the period July 1, 2004 through June

30, 2012, and $30,000,000 on June 1, 2013, or as soon

thereafter as may be practical, and $15,000,000 on July 1

and October 1, or as soon thereafter as may be practical,

during the period of July 1, 2013 through June 30, 2015,

for the administration of the Vehicle Emissions Inspection

Law of 2005, to be transferred by the State Comptroller

and Treasurer from the Motor Fuel Tax Fund into the

Vehicle Inspection Fund;

(4.5) beginning on July 1, 2019, the costs of the

Environmental Protection Agency for the administration of

the Vehicle Emissions Inspection Law of 2005 shall be

paid, subject to appropriation, from the Motor Fuel Tax

Fund into the Vehicle Inspection Fund; beginning in 2019,

no later than December 31 of each year, or as soon

thereafter as practical, the State Comptroller shall

direct and the State Treasurer shall transfer from the

Vehicle Inspection Fund to the Motor Fuel Tax Fund any

balance remaining in the Vehicle Inspection Fund in excess

of $2,000,000;

(5) amounts ordered paid by the Court of Claims; and

(6) payment of motor fuel use taxes due to member

jurisdictions under the terms of the International Fuel

Tax Agreement. The Department shall certify these amounts

to the Comptroller by the 15th day of each month; the

Comptroller shall cause orders to be drawn for such

amounts, and the Treasurer shall administer those amounts

on or before the last day of each month;

(e) after allocations for the purposes set forth in

subsections (a), (a-1), (b), (c), and (d), the remaining

amount shall be apportioned as follows:

(1) Until January 1, 2000, 58.4%, and beginning

January 1, 2000, 45.6% shall be deposited as follows:

(A) 37% into the State Construction Account Fund,

and

(B) 63% into the Road Fund, $1,250,000 of which

shall be reserved each month for the Department of

Transportation to be used in accordance with the

provisions of Sections 6-901 through 6-906 of the

Illinois Highway Code;

(2) Until January 1, 2000, 41.6%, and beginning

January 1, 2000, 54.4% shall be transferred to the

Department of Transportation to be distributed as follows:

(A) 49.10% to the municipalities of the State,

(B) 16.74% to the counties of the State having

1,000,000 or more inhabitants,

(C) 18.27% to the counties of the State having

less than 1,000,000 inhabitants,

(D) 15.89% to the road districts of the State.

If a township is dissolved under Article 24 of the

Township Code, McHenry County shall receive any moneys

that would have been distributed to the township under

this subparagraph, except that a municipality that assumes

the powers and responsibilities of a road district under

paragraph (6) of Section 24-35 of the Township Code shall

receive any moneys that would have been distributed to the

township in a percent equal to the area of the dissolved

road district or portion of the dissolved road district

over which the municipality assumed the powers and

responsibilities compared to the total area of the

dissolved township. The moneys received under this

subparagraph shall be used in the geographic area of the

dissolved township. If a township is reconstituted as

provided under Section 24-45 of the Township Code, McHenry

County or a municipality shall no longer be distributed

moneys under this subparagraph.

As soon as may be after the first day of each month, the

Department of Transportation shall allot to each municipality

its share of the amount apportioned to the several

municipalities which shall be in proportion to the population

of such municipalities as determined by the last preceding

municipal census if conducted by the Federal Government or

Federal census. If territory is annexed to any municipality

subsequent to the time of the last preceding census the

corporate authorities of such municipality may cause a census

to be taken of such annexed territory and the population so

ascertained for such territory shall be added to the

population of the municipality as determined by the last

preceding census for the purpose of determining the allotment

for that municipality. If the population of any municipality

was not determined by the last Federal census preceding any

apportionment, the apportionment to such municipality shall be

in accordance with any census taken by such municipality. Any

municipal census used in accordance with this Section shall be

certified to the Department of Transportation by the clerk of

such municipality, and the accuracy thereof shall be subject

to approval of the Department which may make such corrections

as it ascertains to be necessary.

As soon as may be after the first day of each month, the

Department of Transportation shall allot to each county its

share of the amount apportioned to the several counties of the

State as herein provided. Each allotment to the several

counties having less than 1,000,000 inhabitants shall be in

proportion to the amount of motor vehicle license fees

received from the residents of such counties, respectively,

during the preceding calendar year. The Secretary of State

shall, on or before April 15 of each year, transmit to the

Department of Transportation a full and complete report

showing the amount of motor vehicle license fees received from

the residents of each county, respectively, during the

preceding calendar year. The Department of Transportation

shall, each month, use for allotment purposes the last such

report received from the Secretary of State.

As soon as may be after the first day of each month, the

Department of Transportation shall allot to the several

counties their share of the amount apportioned for the use of

road districts. The allotment shall be apportioned among the

several counties in the State in the proportion which the

total mileage of township or district roads in the respective

counties bears to the total mileage of all township and

district roads in the State. Funds allotted to the respective

counties for the use of road districts therein shall be

allocated to the several road districts in the county in the

proportion which the total mileage of such township or

district roads in the respective road districts bears to the

total mileage of all such township or district roads in the

county. After July 1 of any year prior to 2011, no allocation

shall be made for any road district unless it levied a tax for

road and bridge purposes in an amount which will require the

extension of such tax against the taxable property in any such

road district at a rate of not less than either .08% of the

value thereof, based upon the assessment for the year

immediately prior to the year in which such tax was levied and

as equalized by the Department of Revenue or, in DuPage

County, an amount equal to or greater than $12,000 per mile of

road under the jurisdiction of the road district, whichever is

less. Beginning July 1, 2011 and each July 1 thereafter, an

allocation shall be made for any road district if it levied a

tax for road and bridge purposes. In counties other than

DuPage County, if the amount of the tax levy requires the

extension of the tax against the taxable property in the road

district at a rate that is less than 0.08% of the value

thereof, based upon the assessment for the year immediately

prior to the year in which the tax was levied and as equalized

by the Department of Revenue, then the amount of the

allocation for that road district shall be a percentage of the

maximum allocation equal to the percentage obtained by

dividing the rate extended by the district by 0.08%. In DuPage

County, if the amount of the tax levy requires the extension of

the tax against the taxable property in the road district at a

rate that is less than the lesser of (i) 0.08% of the value of

the taxable property in the road district, based upon the

assessment for the year immediately prior to the year in which

such tax was levied and as equalized by the Department of

Revenue, or (ii) a rate that will yield an amount equal to

$12,000 per mile of road under the jurisdiction of the road

district, then the amount of the allocation for the road

district shall be a percentage of the maximum allocation equal

to the percentage obtained by dividing the rate extended by

the district by the lesser of (i) 0.08% or (ii) the rate that

will yield an amount equal to $12,000 per mile of road under

the jurisdiction of the road district.

Prior to 2011, if any road district has levied a special

tax for road purposes pursuant to Sections 6-601, 6-602, and

6-603 of the Illinois Highway Code, and such tax was levied in

an amount which would require extension at a rate of not less

than .08% of the value of the taxable property thereof, as

equalized or assessed by the Department of Revenue, or, in

DuPage County, an amount equal to or greater than $12,000 per

mile of road under the jurisdiction of the road district,

whichever is less, such levy shall, however, be deemed a

proper compliance with this Section and shall qualify such

road district for an allotment under this Section. Beginning

in 2011 and thereafter, if any road district has levied a

special tax for road purposes under Sections 6-601, 6-602, and

6-603 of the Illinois Highway Code, and the tax was levied in

an amount that would require extension at a rate of not less

than 0.08% of the value of the taxable property of that road

district, as equalized or assessed by the Department of

Revenue or, in DuPage County, an amount equal to or greater

than $12,000 per mile of road under the jurisdiction of the

road district, whichever is less, that levy shall be deemed a

proper compliance with this Section and shall qualify such

road district for a full, rather than proportionate, allotment

under this Section. If the levy for the special tax is less

than 0.08% of the value of the taxable property, or, in DuPage

County if the levy for the special tax is less than the lesser

of (i) 0.08% or (ii) $12,000 per mile of road under the

jurisdiction of the road district, and if the levy for the

special tax is more than any other levy for road and bridge

purposes, then the levy for the special tax qualifies the road

district for a proportionate, rather than full, allotment

under this Section. If the levy for the special tax is equal to

or less than any other levy for road and bridge purposes, then

any allotment under this Section shall be determined by the

other levy for road and bridge purposes.

Prior to 2011, if a township has transferred to the road

and bridge fund money which, when added to the amount of any

tax levy of the road district would be the equivalent of a tax

levy requiring extension at a rate of at least .08%, or, in

DuPage County, an amount equal to or greater than $12,000 per

mile of road under the jurisdiction of the road district,

whichever is less, such transfer, together with any such tax

levy, shall be deemed a proper compliance with this Section

and shall qualify the road district for an allotment under

this Section.

In counties in which a property tax extension limitation

is imposed under the Property Tax Extension Limitation Law,

road districts may retain their entitlement to a motor fuel

tax allotment or, beginning in 2011, their entitlement to a

full allotment if, at the time the property tax extension

limitation was imposed, the road district was levying a road

and bridge tax at a rate sufficient to entitle it to a motor

fuel tax allotment and continues to levy the maximum allowable

amount after the imposition of the property tax extension

limitation. Any road district may in all circumstances retain

its entitlement to a motor fuel tax allotment or, beginning in

2011, its entitlement to a full allotment if it levied a road

and bridge tax in an amount that will require the extension of

the tax against the taxable property in the road district at a

rate of not less than 0.08% of the assessed value of the

property, based upon the assessment for the year immediately

preceding the year in which the tax was levied and as equalized

by the Department of Revenue or, in DuPage County, an amount

equal to or greater than $12,000 per mile of road under the

jurisdiction of the road district, whichever is less.

As used in this Section, the term "road district" means

any road district, including a county unit road district,

provided for by the Illinois Highway Code; and the term

"township or district road" means any road in the township and

district road system as defined in the Illinois Highway Code.

For the purposes of this Section, "township or district road"

also includes such roads as are maintained by park districts,

forest preserve districts and conservation districts. The

Department of Transportation shall determine the mileage of

all township and district roads for the purposes of making

allotments and allocations of motor fuel tax funds for use in

road districts.

Payment of motor fuel tax moneys to municipalities and

counties shall be made as soon as possible after the allotment

is made. The treasurer of the municipality or county may

invest these funds until their use is required and the

interest earned by these investments shall be limited to the

same uses as the principal funds.

(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;

101-493, eff. 8-23-19; 102-16, eff. 6-17-21; 102-558, eff.

8-20-21; 102-699, eff. 4-19-22.)

Section 5-87. The Illinois Pension Code is amended by

changing Sections 1A-112, 2-121.1, and 16-132 and by adding

Sections 2-105.3 and 2-105.4 as follows:

(40 ILCS 5/1A-112)

Sec. 1A-112. Fees.

(a) Every pension fund that is required to file an annual

statement under Section 1A-109 shall pay to the Department an

annual compliance fee. In the case of a pension fund under

Article 3 or 4 of this Code, (i) prior to the conclusion of the

transition period, the annual compliance fee shall be 0.02% (2

basis points) of the total assets of the pension fund, as

reported in the most current annual statement of the fund, but

not more than $8,000 and (ii) after the conclusion of the

transition period, the annual compliance fee shall be $8,000

and shall be paid by the Consolidated Fund. In the case of all

other pension funds and retirement systems, the annual

compliance fee shall be $8,000. Effective July 1, 2023, each

pension fund established under Article 3 or 4 of this Code

shall pay an annual compliance fee of at least 0.02% but not

more than 0.05% of the total assets of the pension fund, as

reported in the most current annual statement of the fund, to

the Department of Insurance unless the appropriate

Consolidated Fund agrees to conduct an audit or examination of

all pension funds as provided in Section 1A-104. The

Department shall have the discretion to set the annual

compliance fee to be paid by each pension fund to cover the

cost of the compliance audits. The Department shall provide

written notice to each Article 3 and Article 4 pension fund of

the amount of the annual compliance fee due not less than 60

days prior to the fee payment deadline.

(b) The annual compliance fee shall be due on June 30 for

the following State fiscal year, except that the fee payable

in 1997 for fiscal year 1998 shall be due no earlier than 30

days following the effective date of this amendatory Act of

1997.

(c) Any information obtained by the Division that is

available to the public under the Freedom of Information Act

and is either compiled in published form or maintained on a

computer processible medium shall be furnished upon the

written request of any applicant and the payment of a

reasonable information services fee established by the

Director, sufficient to cover the total cost to the Division

of compiling, processing, maintaining, and generating the

information. The information may be furnished by means of

published copy or on a computer processed or computer

processible medium.

No fee may be charged to any person for information that

the Division is required by law to furnish to that person.

(d) Except as otherwise provided in this Section, all fees

and penalties collected by the Department under this Code

shall be deposited into the Public Pension Regulation Fund.

(e) Fees collected under subsection (c) of this Section

and money collected under Section 1A-107 shall be deposited

into the Technology Management Revolving Fund and credited to

the account of the Department's Public Pension Division. This

income shall be used exclusively for the purposes set forth in

Section 1A-107. Notwithstanding the provisions of Section

408.2 of the Illinois Insurance Code, no surplus funds

remaining in this account shall be deposited in the Insurance

Financial Regulation Fund. All money in this account that the

Director certifies is not needed for the purposes set forth in

Section 1A-107 of this Code shall be transferred to the Public

Pension Regulation Fund.

(f) Nothing in this Code prohibits the General Assembly

from appropriating funds from the General Revenue Fund to the

Department for the purpose of administering or enforcing this

Code.

(Source: P.A. 100-23, eff. 7-6-17; 101-610, eff. 1-1-20.)

(40 ILCS 5/2-105.3 new)

Sec. 2-105.3. Tier 1 participant; Tier 2 participant.

"Tier 1 participant": A participant who first became a

participant before January 1, 2011.

"Tier 2 participant": A participant who first became a

participant on or after January 1, 2011.

(40 ILCS 5/2-105.4 new)

Sec. 2-105.4. Tier 1 retiree. "Tier 1 retiree" means a

former Tier 1 participant who has made the election to retire

and has terminated service.

(40 ILCS 5/2-121.1) (from Ch. 108 1/2, par. 2-121.1)

Sec. 2-121.1. Survivor's annuity; amount annuity - amount.

(a) A surviving spouse shall be entitled to 66 2/3% of the

amount of retirement annuity to which the participant or

annuitant was entitled on the date of death, without regard to

whether the participant had attained age 55 prior to his or her

death, subject to a minimum payment of 10% of salary. If a

surviving spouse, regardless of age, has in his or her care at

the date of death any eligible child or children of the

participant, the survivor's annuity shall be the greater of

the following: (1) 66 2/3% of the amount of retirement annuity

to which the participant or annuitant was entitled on the date

of death, or (2) 30% of the participant's salary increased by

10% of salary on account of each such child, subject to a total

payment for the surviving spouse and children of 50% of

salary. If eligible children survive but there is no surviving

spouse, or if the surviving spouse dies or becomes

disqualified by remarriage while eligible children survive,

each eligible child shall be entitled to an annuity of 20% of

salary, subject to a maximum total payment for all such

children of 50% of salary.

However, the survivor's annuity payable under this Section

shall not be less than 100% of the amount of retirement annuity

to which the participant or annuitant was entitled on the date

of death, if he or she is survived by a dependent disabled

child.

The salary to be used for determining these benefits shall

be the salary used for determining the amount of retirement

annuity as provided in Section 2-119.01.

(b) Upon the death of a participant after the termination

of service or upon death of an annuitant, the maximum total

payment to a surviving spouse and eligible children, or to

eligible children alone if there is no surviving spouse, shall

be 75% of the retirement annuity to which the participant or

annuitant was entitled, unless there is a dependent disabled

child among the survivors.

(c) When a child ceases to be an eligible child, the

annuity to that child, or to the surviving spouse on account of

that child, shall thereupon cease, and the annuity payable to

the surviving spouse or other eligible children shall be

recalculated if necessary.

Upon the ineligibility of the last eligible child, the

annuity shall immediately revert to the amount payable upon

death of a participant or annuitant who leaves no eligible

children. If the surviving spouse is then under age 50, the

annuity as revised shall be deferred until the attainment of

age 50.

(d) Beginning January 1, 1990, every survivor's annuity

shall be increased (1) on each January 1 occurring on or after

the commencement of the annuity if the deceased member died

while receiving a retirement annuity, or (2) in other cases,

on each January 1 occurring on or after the first anniversary

of the commencement of the annuity, by an amount equal to 3% of

the current amount of the annuity, including any previous

increases under this Article. Such increases shall apply

without regard to whether the deceased member was in service

on or after the effective date of this amendatory Act of 1991,

but shall not accrue for any period prior to January 1, 1990.

(d-5) Notwithstanding any other provision of this Article,

the initial survivor's annuity of a survivor of a participant

who first becomes a participant on or after January 1, 2011

(the effective date of Public Act 96-889) shall be in the

amount of 66 2/3% of the amount of the retirement annuity to

which the participant or annuitant was entitled on the date of

death and shall be increased (1) on each January 1 occurring on

or after the commencement of the annuity if the deceased

member died while receiving a retirement annuity or (2) in

other cases, on each January 1 occurring on or after the first

anniversary of the commencement of the annuity, by an amount

equal to 3% or the annual unadjusted percentage increase in

the Consumer Price Index for All Urban Consumers as determined

by the Public Pension Division of the Department of Insurance

under subsection (a) of Section 2-108.1, whichever is less, of

the survivor's annuity then being paid.

The provisions of this subsection (d-5) shall not apply to

a survivor's annuity of a survivor of a participant who died in

service before January 1, 2023.

(e) Notwithstanding any other provision of this Article,

beginning January 1, 1990, the minimum survivor's annuity

payable to any person who is entitled to receive a survivor's

annuity under this Article shall be $300 per month, without

regard to whether or not the deceased participant was in

service on the effective date of this amendatory Act of 1989.

(f) In the case of a proportional survivor's annuity

arising under the Retirement Systems Reciprocal Act where the

amount payable by the System on January 1, 1993 is less than

$300 per month, the amount payable by the System shall be

increased beginning on that date by a monthly amount equal to

$2 for each full year that has expired since the annuity began.

(g) Notwithstanding any other provision of this Code, the

survivor's annuity payable to an eligible survivor of a Tier 2

participant who died in service prior to January 1, 2023 shall

be calculated in accordance with the provisions applicable to

the survivors of a deceased Tier 1 participant.

Notwithstanding Section 1-103.1, the changes to this Section

made by this amendatory Act of the 103rd General Assembly

apply without regard to whether the participant was in active

service before the effective date of the changes made to this

Section by this amendatory Act of the 103rd General Assembly.

(Source: P.A. 96-889, eff. 1-1-11; 96-1490, eff. 1-1-11.)

(40 ILCS 5/16-132) (from Ch. 108 1/2, par. 16-132)

Sec. 16-132. Retirement annuity eligibility. A member who

has at least 20 years of creditable service is entitled to a

retirement annuity upon or after attainment of age 55. A

member who has at least 10 but less than 20 years of creditable

service is entitled to a retirement annuity upon or after

attainment of age 60. A member who has at least 5 but less than

10 years of creditable service is entitled to a retirement

annuity upon or after attainment of age 62. A member who (i)

has earned during the period immediately preceding the last

day of service at least one year of contributing creditable

service as an employee of a department as defined in Section

14-103.04, (ii) has earned at least 5 years of contributing

creditable service as an employee of a department as defined

in Section 14-103.04, and (iii) retires on or after January 1,

2001 is entitled to a retirement annuity upon or after

attainment of an age which, when added to the number of years

of his or her total creditable service, equals at least 85.

Portions of years shall be counted as decimal equivalents.

A member who is eligible to receive a retirement annuity

of at least 74.6% of final average salary and will attain age

55 on or before December 31 during the year which commences on

July 1 shall be deemed to attain age 55 on the preceding June

1.

A member meeting the above eligibility conditions is

entitled to a retirement annuity upon written application to

the board setting forth the date the member wishes the

retirement annuity to commence. However, the effective date of

the retirement annuity shall be no earlier than the day

following the last day of creditable service, regardless of

the date of official termination of employment; however, upon

written application within 6 months after the effective date

of the changes made to this Section by this amendatory Act of

the 103rd General Assembly by a member or annuitant, the

creditable service and earnings received in the last fiscal

year of employment may be disregarded when determining the

retirement effective date and the retirement benefit except

that the effective date of a retirement annuity may be after

the date of official termination of employment as long as such

employment is for (1) less than 10 days in length; and (2) less

than $2,500 $2,000 in creditable earnings; and (3) the last

fiscal year of employment includes only a fiscal year

beginning on or after July 1, 2016 and ending before June

30,2023 compensation. The retirement effective date may not,

as a result of the application of this amendatory Act of the

103rd General Assembly, be earlier than July 1, 2016.

To be eligible for a retirement annuity, a member shall

not be employed as a teacher in the schools included under this

System or under Article 17, except (i) as provided in Section

16-118 or 16-150.1, (ii) if the member is disabled (in which

event, eligibility for salary must cease), or (iii) if the

System is required by federal law to commence payment due to

the member's age; the changes to this sentence made by this

amendatory Act of the 93rd General Assembly apply without

regard to whether the member terminated employment before or

after its effective date.

(Source: P.A. 102-871, eff. 5-13-22.)

(40 ILCS 5/2-105.1 rep.)

(40 ILCS 5/2-105.2 rep.)

Section 5-88. The Illinois Pension Code is amended by

repealing Sections 2-105.1 and 2-105.2.

Section 5-89. The Innovation Development and Economy Act

is amended by changing Sections 20, 30, and 50 as follows:

(50 ILCS 470/20)

Sec. 20. Approval of STAR bond projects. The governing

body of a political subdivision may establish one or more STAR

bond projects in any STAR bond district. A STAR bond project

which is partially outside the boundaries of a municipality

must also be approved by the governing body of the county by

resolution.

(a) After the establishment of a STAR bond district, the

master developer may propose one or more STAR bond projects to

a political subdivision and the master developer shall, in

cooperation with the political subdivision, prepare a STAR

bond project plan in consultation with the planning commission

of the political subdivision, if any. The STAR bond project

plan may be implemented in separate development stages.

(b) Any political subdivision considering a STAR bond

project within a STAR bond district shall notify the

Department, which shall cause to be prepared an independent

feasibility study by a feasibility consultant with certified

copies provided to the political subdivision, the Director,

and the Department of Commerce and Economic Opportunity. The

feasibility study shall include the following:

(1) the estimated amount of pledged STAR revenues

expected to be collected in each year through the maturity

date of the proposed STAR bonds;

(2) a statement of how the jobs and taxes obtained

from the STAR bond project will contribute significantly

to the economic development of the State and region;

(3) visitation expectations;

(4) the unique quality of the project;

(5) an economic impact study;

(6) a market study;

(7) integration and collaboration with other resources

or businesses;

(8) the quality of service and experience provided, as

measured against national consumer standards for the

specific target market;

(9) project accountability, measured according to best

industry practices;

(10) the expected return on State and local investment

that the STAR bond project is anticipated to produce; and

(11) an anticipated principal and interest payment

schedule on the STAR bonds.

The feasibility consultant, along with the independent

economist and any other consultants commissioned to perform

the studies and other analysis required by the feasibility

study, shall be selected by the Director with the approval of

the political subdivision. The consultants shall be retained

by the Director and the Department shall be reimbursed by the

master developer for the costs to retain the consultants.

The failure to include all information enumerated in this

subsection in the feasibility study for a STAR bond project

shall not affect the validity of STAR bonds issued pursuant to

this Act.

(c) If the political subdivision determines the STAR bond

project is feasible, the STAR bond project plan shall include:

(1) a summary of the feasibility study;

(2) a reference to the STAR bond district plan that

identifies the STAR bond project area that is set forth in

the STAR bond project plan that is being considered;

(3) a legal description and map of the STAR bond

project area to be developed or redeveloped;

(4) a description of the buildings and facilities

proposed to be constructed or improved in such STAR bond

project area, including destination users and an

entertainment user, as applicable;

(5) a copy of letters of intent to locate within the

STAR bond district signed by both the master developer and

the appropriate corporate officer of at least one

destination user for the first STAR bond project proposed

within the district; and

(6) any other information the governing body of the

political subdivision deems reasonable and necessary to

advise the public of the intent of the STAR bond project

plan.

(d) Before a political subdivision may hold a public

hearing to consider a STAR bond project plan, the political

subdivision must apply to the Department for approval of the

STAR bond project plan. An application for approval of a STAR

bond project plan must not be approved unless all of the

components of the feasibility study set forth in items (1)

through (11) of subsection (b) have been completed and

submitted to the Department for review. In addition to

reviewing all of the other elements of the STAR bond project

plan required under subsection (c), which must be included in

the application (which plan must include a letter or letters

of intent as required under subdivision (c)(5) in order to

receive Director approval), the Director must review the

feasibility study and consider all of the components of the

feasibility study set forth in items (1) through (11) of

subsection (b) of Section 20, including without limitation the

economic impact study and the financial benefit of the

proposed STAR bond project to the local, regional, and State

economies, the proposed adverse impacts on similar businesses

and projects as well as municipalities within the market area,

and the net effect of the proposed STAR bond project on the

local, regional, and State economies. In addition to the

economic impact study, the political subdivision must also

submit to the Department, as part of its application, the

financial and other information that substantiates the basis

for the conclusion of the economic impact study, in the form

and manner as required by the Department, so that the

Department can verify the results of the study. In addition to

any other criteria in this subsection, to approve the STAR

bond project plan, the Director must be satisfied that the

proposed destination user is in fact a true destination user

and also find that the STAR bond project plan is in accordance

with the purpose of this Act and the public interest. The

Director shall either approve or deny the STAR bond project

plan based on the criteria in this subsection. In granting its

approval, the Department may require the political subdivision

to execute a binding agreement or memorandum of understanding

with the State. The terms of the agreement or memorandum may

include, among other things, the political subdivision's

repayment of the State sales tax increment distributed to it

should any violation of the agreement or memorandum or this

Act occur.

(e) Upon a finding by the planning and zoning commission

of the political subdivision that the STAR bond project plan

is consistent with the intent of the comprehensive plan for

the development of the political subdivision and upon issuance

of written approval of the STAR bond project plan from the

Director pursuant to subsection (d) of Section 20, the

governing body of the political subdivision shall adopt a

resolution stating that the political subdivision is

considering the adoption of the STAR bond project plan. The

resolution shall:

(1) give notice that a public hearing will be held to

consider the adoption of the STAR bond project plan and

fix the date, hour, and place of the public hearing;

(2) describe the general boundaries of the STAR bond

district within which the STAR bond project will be

located and the date of establishment of the STAR bond

district;

(3) describe the general boundaries of the area

proposed to be included within the STAR bond project area;

(4) provide that the STAR bond project plan and map of

the area to be redeveloped or developed are available for

inspection during regular office hours in the offices of

the political subdivision; and

(5) contain a summary of the terms and conditions of

any proposed project development agreement with the

political subdivision.

(f) A public hearing shall be conducted to consider the

adoption of any STAR bond project plan.

(1) The date fixed for the public hearing to consider

the adoption of the STAR bond project plan shall be not

less than 20 nor more than 90 days following the date of

the adoption of the resolution fixing the date of the

hearing.

(2) A copy of the political subdivision's resolution

providing for the public hearing shall be sent by

certified mail, return receipt requested, to the governing

body of the county. A copy of the political subdivision's

resolution providing for the public hearing shall be sent

by certified mail, return receipt requested, to each

person or persons in whose name the general taxes for the

last preceding year were paid on each parcel of land lying

within the proposed STAR bond project area within 10 days

following the date of the adoption of the resolution. The

resolution shall be published once in a newspaper of

general circulation in the political subdivision not less

than one week nor more than 3 weeks preceding the date

fixed for the public hearing. A map or aerial photo

clearly delineating the area of land proposed to be

included within the STAR bond project area shall be

published with the resolution.

(3) The hearing shall be held at a location that is

within 20 miles of the STAR bond district, in a facility

that can accommodate a large crowd, and in a facility that

is accessible to persons with disabilities.

(4) At the public hearing, a representative of the

political subdivision or master developer shall present

the STAR bond project plan. Following the presentation of

the STAR bond project plan, all interested persons shall

be given an opportunity to be heard. The governing body

may continue the date and time of the public hearing.

(g) Upon conclusion of the public hearing, the governing

body of the political subdivision may adopt the STAR bond

project plan by a resolution approving the STAR bond project

plan.

(h) After the adoption by the corporate authorities of the

political subdivision of a STAR bond project plan, the

political subdivision may enter into a project development

agreement if the master developer has requested the political

subdivision to be a party to the project development agreement

pursuant to subsection (b) of Section 25.

(i) Within 30 days after the adoption by the political

subdivision of a STAR bond project plan, the clerk of the

political subdivision shall transmit a copy of the legal

description of the land and a list of all new and existing

mailing addresses within the STAR bond district, a copy of the

resolution adopting the STAR bond project plan, and a map or

plat indicating the boundaries of the STAR bond project area

to the clerk, treasurer, and governing body of the county and

to the Department of Revenue. Within 30 days of creation of any

new mailing addresses within a STAR bond district, the clerk

of the political subdivision shall provide written notice of

such new addresses to the Department of Revenue.

If a certified copy of the resolution adopting the STAR

bond project plan is filed with the Department on or before the

first day of April, the Department, if all other requirements

of this subsection are met, shall proceed to collect and

allocate any local sales tax increment and any State sales tax

increment in accordance with the provisions of this Act as of

the first day of July next following the adoption and filing.

If a certified copy of the resolution adopting the STAR bond

project plan is filed with the Department after April 1 but on

or before the first day of October, the Department, if all

other requirements of this subsection are met, shall proceed

to collect and allocate any local sales tax increment and any

State sales tax increment in accordance with the provisions of

this Act as of the first day of January next following the

adoption and filing.

Any substantial changes to a STAR bond project plan as

adopted shall be subject to a public hearing following

publication of notice thereof in a newspaper of general

circulation in the political subdivision and approval by

resolution of the governing body of the political subdivision.

The Department of Revenue shall not collect or allocate

any local sales tax increment or State sales tax increment

until the political subdivision also provides, in the manner

prescribed by the Department, the boundaries of the STAR bond

project area and each address in the STAR bond project area in

such a way that the Department can determine by its address

whether a business is located in the STAR bond project area.

The political subdivision must provide this boundary and

address information to the Department on or before April 1 for

administration and enforcement under this Act by the

Department beginning on the following July 1 and on or before

October 1 for administration and enforcement under this Act by

the Department beginning on the following January 1. The

Department of Revenue shall not administer or enforce any

change made to the boundaries of a STAR bond project or any

address change, addition, or deletion until the political

subdivision reports the boundary change or address change,

addition, or deletion to the Department in the manner

prescribed by the Department. The political subdivision must

provide this boundary change or address change, addition, or

deletion information to the Department on or before April 1

for administration and enforcement by the Department of the

change, addition, or deletion beginning on the following July

1 and on or before October 1 for administration and

enforcement by the Department of the change, addition, or

deletion beginning on the following January 1. If a retailer

is incorrectly included or excluded from the list of those

located in the STAR bond project, the Department of Revenue

shall be held harmless if it reasonably relied on information

provided by the political subdivision.

(j) Any STAR bond project must be approved by the

political subdivision prior to that date which is 23 years

from the date of the approval of the STAR bond district,

provided however that any amendments to such STAR bond project

may occur following such date.

(k) Any developer of a STAR bond project shall commence

work on the STAR bond project within 3 years from the date of

adoption of the STAR bond project plan. If the developer fails

to commence work on the STAR bond project within the 3-year

period, funding for the project shall cease and the developer

of the project or complex shall have one year to appeal to the

political subdivision for reapproval of the project and

funding. If the project is reapproved, the 3-year period for

commencement shall begin again on the date of the reapproval.

(l) After the adoption by the corporate authorities of the

political subdivision of a STAR bond project plan and approval

of the Director pursuant to subsection (d) of Section 20, the

political subdivision may authorize the issuance of the STAR

bonds in one or more series to finance the STAR bond project in

accordance with the provisions of this Act.

(m) The maximum maturity of STAR bonds issued to finance a

STAR bond project shall not exceed 23 years from the first date

of distribution of State sales tax revenues from such STAR

bond project to the political subdivision unless the political

subdivision extends such maturity by resolution up to a

maximum of 35 years from such first distribution date. Any

such extension shall require the approval of the Director. In

no event shall the maximum maturity date for any STAR bonds

exceed that date which is 35 years from the first distribution

date of the first STAR bonds issued in a STAR bond district.

(Source: P.A. 96-939, eff. 6-24-10.)

(50 ILCS 470/30)

Sec. 30. STAR bonds; source of payment. Any political

subdivision shall have the power to issue STAR bonds in one or

more series to finance the undertaking of any STAR bond

project in accordance with the provisions of this Act and the

Omnibus Bond Acts. STAR bonds may be issued as revenue bonds,

alternate bonds, or general obligation bonds as defined in and

subject to the procedures provided in the Local Government

Debt Reform Act.

(a) STAR bonds may be made payable, both as to principal

and interest, from the following revenues, which to the extent

pledged by each respective political subdivision or other

public entity for such purpose shall constitute pledged STAR

revenues:

(1) revenues of the political subdivision derived from

or held in connection with the undertaking and carrying

out of any STAR bond project or projects under this Act;

(2) available private funds and contributions, grants,

tax credits, or other financial assistance from the State

or federal government;

(3) STAR bond occupation taxes created pursuant to

Section 31 and designated as pledged STAR revenues by the

political subdivision;

(4) all of the local sales tax increment of a

municipality, county, or other unit of local government;

(5) any special service area taxes collected within

the STAR bond district under the Special Service Area Tax

Act, may be used for the purposes of funding project costs

or paying debt service on STAR bonds in addition to the

purposes contained in the special service area plan;

(6) all of the State sales tax increment;

(7) any other revenues appropriated by the political

subdivision; and

(8) any combination of these methods.

(b) The political subdivision may pledge the pledged STAR

revenues to the repayment of STAR bonds prior to,

simultaneously with, or subsequent to the issuance of the STAR

bonds.

(c) Bonds issued as revenue bonds shall not be general

obligations of the political subdivision, nor in any event

shall they give rise to a charge against its general credit or

taxing powers, or be payable out of any funds or properties

other than those set forth in subsection (a) and the bonds

shall so state on their face.

(d) For each STAR bond project financed with STAR bonds

payable from the pledged STAR revenues, the political

subdivision shall prepare and submit to the Department of

Revenue by June 1 of each year a report describing the status

of the STAR bond project, any expenditures of the proceeds of

STAR bonds that have occurred for the preceding calendar year,

and any expenditures of the proceeds of the bonds expected to

occur in the future, including the amount of pledged STAR

revenue, the amount of revenue that has been spent, the

projected amount of the revenue, and the anticipated use of

the revenue. Each annual report shall be accompanied by an

affidavit of the master developer certifying the contents of

the report as true to the best of the master developer's

knowledge. The Department of Revenue shall have the right, but

not the obligation, to request the Illinois Auditor General to

review the annual report and the political subdivision's

records containing the source information for the report for

the purpose of verifying the report's contents. If the

Illinois Auditor General declines the request for review, the

Department of Revenue shall have the right to select an

independent third-party auditor to conduct an audit of the

annual report and the political subdivision's records

containing the source information for the report. The

reasonable cost of the audit shall be paid by the master

developer. The master development agreement shall grant the

Department of Revenue and the Illinois Auditor General the

right to review the records of the political subdivision

containing the source information for the report.

(e) There is created in the State treasury a special fund

to be known as the STAR Bonds Revenue Fund. As soon as possible

after the first day of each month, beginning January 1, 2011,

upon certification of the Department of Revenue, the

Comptroller shall order transferred, and the Treasurer shall

transfer, from the General Revenue Fund to the STAR Bonds

Revenue Fund the State sales tax increment for the second

preceding month, less 3% of that amount, which shall be

transferred into the Tax Compliance and Administration Fund

and shall be used by the Department, subject to appropriation,

to cover the costs of the Department in administering the

Innovation Development and Economy Act. As soon as possible

after the first day of each month, beginning January 1, 2011,

upon certification of the Department of Revenue, the

Comptroller shall order transferred, and the Treasurer shall

transfer, from the Local Government Tax Fund to the STAR Bonds

Revenue Fund the local sales tax increment for the second

preceding month, as provided in Section 6z-18 of the State

Finance Act and from the County and Mass Transit District Fund

to the STAR Bonds Revenue Fund the local sales tax increment

for the second preceding month, as provided in Section 6z-20

of the State Finance Act.

On or before the 25th day of each calendar month,

beginning on January 1, 2011, the Department shall prepare and

certify to the Comptroller the disbursement of stated sums of

money out of the STAR Bonds Revenue Fund to named

municipalities and counties, the municipalities and counties

to be those entitled to distribution of taxes or penalties

paid to the Department during the second preceding calendar

month. The amount to be paid to each municipality or county

shall be the amount of the State sales tax increment and the

local sales tax increment (not including credit memoranda or

the amount transferred into the Tax Compliance and

Administration Fund) collected during the second preceding

calendar month by the Department from retailers and servicemen

on transactions at places of business located within a STAR

bond district in that municipality or county, plus an amount

the Department determines is necessary to offset any amounts

which were erroneously paid to a different taxing body, and

not including an amount equal to the amount of refunds made

during the second preceding calendar month by the Department,

and not including any amount which the Department determines

is necessary to offset any amounts which are payable to a

different taxing body but were erroneously paid to the

municipality or county. Within 10 days after receipt, by the

Comptroller, of the disbursement certification to the

municipalities and counties, provided for in this Section to

be given to the Comptroller by the Department, the Comptroller

shall cause the orders to be drawn for the respective amounts

in accordance with the directions contained in such

certification.

When certifying the amount of monthly disbursement to a

municipality or county under this subsection, the Department

shall increase or decrease that amount by an amount necessary

to offset any misallocation of previous disbursements. The

offset amount shall be the amount erroneously disbursed within

the 6 months preceding the time a misallocation is discovered.

The corporate authorities of the political subdivision

shall deposit the proceeds for the STAR Bonds Revenue Fund

into a special fund of the political subdivision called the

"(Name of political subdivision) STAR Bond District Revenue

Fund" for the purpose of paying or reimbursing STAR bond

project costs and obligations incurred in the payment of those

costs.

If the political subdivision fails to issue STAR bonds

within 180 days after the first distribution to the political

subdivision from the STAR Bonds Revenue Fund, the Department

of Revenue shall cease distribution of the State sales tax

increment to the political subdivision, shall transfer any

State sales tax increment in the STAR Bonds Revenue Fund to the

General Revenue Fund, and shall cease deposits of State sales

tax increment amounts into the STAR Bonds Revenue Fund. The

political subdivision shall repay all of the State sales tax

increment distributed to the political subdivision to date,

which amounts shall be deposited into the General Revenue

Fund. If not repaid within 90 days after notice from the State,

the Department of Revenue shall withhold distributions to the

political subdivision from the Local Government Tax Fund until

the excess amount is repaid, which withheld amounts shall be

transferred to the General Revenue Fund. At such time as the

political subdivision notifies the Department of Revenue in

writing that it has issued STAR Bonds in accordance with this

Act and provides the Department with a copy of the political

subdivision's official statement, bond purchase agreements,

indenture, or other evidence of bond sale, the Department of

Revenue shall resume deposits of the State sales tax increment

into the STAR Bonds Revenue Fund and distribution of the State

sales tax increment to the political subdivision in accordance

with this Section.

(f) As of the seventh anniversary of the first date of

distribution of State sales tax revenues from the first STAR

bond project in the STAR bond district, and as of every fifth

anniversary thereafter until final maturity of all STAR bonds

issued in a STAR bond district, the portion of the aggregate

proceeds of STAR bonds issued to date that is derived from the

State sales tax increment pledged to pay STAR bonds in any STAR

bond district shall not exceed 50% of the total development

costs in the STAR bond district to date. The Illinois Auditor

General shall make the foregoing determination on said seventh

anniversary and every 5 years thereafter until final maturity

of all STAR bonds issued in a STAR bond district. If at any

time after the seventh anniversary of the first date of

distribution of State sales tax revenues from the first STAR

bond project in the STAR bond district the Illinois Auditor

General determines that the portion of the aggregate proceeds

of STAR bonds issued to date that is derived from the State

sales tax increment pledged to pay STAR bonds in any STAR bond

district has exceeded 50% of the total development costs in

the STAR bond district, no additional STAR bonds may be issued

in the STAR bond district until the percentage is reduced to

50% or below. When the percentage has been reduced to 50% or

below, the master developer shall have the right, at its own

cost, to obtain a new audit prepared by an independent

third-party auditor verifying compliance and shall provide

such audit to the Illinois Auditor General for review and

approval. Upon the Illinois Auditor General's determination

from the audit that the percentage has been reduced to 50% or

below, STAR bonds may again be issued in the STAR bond

district.

(g) Notwithstanding the provisions of the Tax Increment

Allocation Redevelopment Act, if any portion of property taxes

attributable to the increase in equalized assessed value

within a STAR bond district are, at the time of formation of

the STAR bond district, already subject to tax increment

financing under the Tax Increment Allocation Redevelopment

Act, then the tax increment for such portion shall be frozen at

the base year established in accordance with this Act, and all

future incremental increases over the base year shall not be

subject to tax increment financing under the Tax Increment

Allocation Redevelopment Act. Any party otherwise entitled to

receipt of incremental tax revenues through an existing tax

increment financing district shall be entitled to continue to

receive such revenues up to the amount frozen in the base year.

Nothing in this Act shall affect the prior qualification of

existing redevelopment project costs incurred that are

eligible for reimbursement under the Tax Increment Allocation

Redevelopment Act. In such event, prior to approving a STAR

bond district, the political subdivision forming the STAR bond

district shall take such action as is necessary, including

amending the existing tax increment financing district

redevelopment plan, to carry out the provisions of this Act.

(Source: P.A. 96-939, eff. 6-24-10.)

(50 ILCS 470/50)

Sec. 50. Reporting taxes. Notwithstanding any other

provisions of law to the contrary, the Department of Revenue

shall provide a certified report of the State sales tax

increment and local sales tax increment from all taxpayers

within a STAR bond district to the bond trustee, escrow agent,

or paying agent for such bonds upon the written request of the

political subdivision on or before the 25th day of each month.

Such report shall provide a detailed allocation of State sales

tax increment and local sales tax increment from each local

sales tax and State sales tax reported to the Department of

Revenue.

(a) The bond trustee, escrow agent, or paying agent shall

keep such sales and use tax reports and the information

contained therein confidential, but may use such information

for purposes of allocating and depositing the sales and use

tax revenues in connection with the bonds used to finance

project costs in such STAR bond district. Except as otherwise

provided herein, the sales and use tax reports received by the

bond trustee, escrow agent, or paying agent shall be subject

to the provisions of Chapter 35 of the Illinois Compiled

Statutes, including Section 3 of the Retailers' Occupation Tax

Act and Section 9 of the Use Tax Act.

(b) The political subdivision shall determine when the

amount of sales tax and other revenues that have been

collected and distributed to the bond debt service or reserve

fund is sufficient to satisfy all principal and interest costs

to the maturity date or dates of any STAR bond issued by a

political subdivision to finance a STAR bond project and shall

give the Department of Revenue written notice of such

determination. The notice shall include a date certain on

which deposits into the STAR Bonds Revenue Fund for that STAR

bond project shall terminate and shall be provided to the

Department of Revenue at least 60 days prior to that date.

Thereafter, all sales tax and other revenues shall be

collected and distributed in accordance with applicable law.

If the political subdivision fails to give timely notice

under this subsection (b), the Department of Revenue, upon

discovery of this failure, shall cease distribution of the

State sales tax increment to the political subdivision, shall

transfer any State sales tax increment in the STAR Bonds

Revenue Fund to the General Revenue Fund, and shall cease

deposits of State sales tax increment amounts into the STAR

Bonds Revenue Fund. Any amount of State sales tax increment

distributed to the political subdivision from the STAR Bonds

Revenue Fund in excess of the amount sufficient to satisfy all

principal and interest costs to the maturity date or dates of

any STAR bond issued by the political subdivision to finance a

STAR bond project shall be repaid to the Department of Revenue

and deposited into the General Revenue Fund. If not repaid

within 90 days after notice from the State, the Department of

Revenue shall withhold distributions to the political

subdivision from the Local Government Tax Fund until the

excess amount is repaid, which withheld amounts shall be

transferred to the General Revenue Fund.

(Source: P.A. 96-939, eff. 6-24-10.)

Section 5-90. The Illinois Police Training Act is amended

by changing Section 6 as follows:

(50 ILCS 705/6) (from Ch. 85, par. 506)

Sec. 6. Powers and duties of the Board; selection and

certification of schools. The Board shall select and certify

schools within the State of Illinois for the purpose of

providing basic training for probationary law enforcement

officers, probationary county corrections officers, and court

security officers and of providing advanced or in-service

training for permanent law enforcement officers or permanent

county corrections officers, which schools may be either

publicly or privately owned and operated. In addition, the

Board has the following power and duties:

a. To require law enforcement agencies to furnish such

reports and information as the Board deems necessary to

fully implement this Act.

b. To establish appropriate mandatory minimum

standards relating to the training of probationary local

law enforcement officers or probationary county

corrections officers, and in-service training of permanent

law enforcement officers.

c. To provide appropriate certification to those

probationary officers who successfully complete the

prescribed minimum standard basic training course.

d. To review and approve annual training curriculum

for county sheriffs.

e. To review and approve applicants to ensure that no

applicant is admitted to a certified academy unless the

applicant is a person of good character and has not been

convicted of, found guilty of, entered a plea of guilty

to, or entered a plea of nolo contendere to a felony

offense, any of the misdemeanors in Sections 11-1.50,

11-6, 11-6.5, 11-6.6, 11-9.1, 11-9.1B, 11-14, 11-14.1,

11-30, 12-2, 12-3.2, 12-3.4, 12-3.5, 16-1, 17-1, 17-2,

26.5-1, 26.5-2, 26.5-3, 28-3, 29-1, any misdemeanor in

violation of any Section of Part E of Title III of the

Criminal Code of 1961 or the Criminal Code of 2012, or

subsection (a) of Section 17-32 of the Criminal Code of

1961 or the Criminal Code of 2012, or Section 5 or 5.2 of

the Cannabis Control Act, or a crime involving moral

turpitude under the laws of this State or any other state

which if committed in this State would be punishable as a

felony or a crime of moral turpitude, or any felony or

misdemeanor in violation of federal law or the law of any

state that is the equivalent of any of the offenses

specified therein. The Board may appoint investigators who

shall enforce the duties conferred upon the Board by this

Act.

For purposes of this paragraph e, a person is

considered to have been convicted of, found guilty of, or

entered a plea of guilty to, plea of nolo contendere to

regardless of whether the adjudication of guilt or

sentence is withheld or not entered thereon. This includes

sentences of supervision, conditional discharge, or first

offender probation, or any similar disposition provided

for by law.

f. To establish statewide standards for minimum

standards regarding regular mental health screenings for

probationary and permanent police officers, ensuring that

counseling sessions and screenings remain confidential.

g. To review and ensure all law enforcement officers

remain in compliance with this Act, and any administrative

rules adopted under this Act.

h. To suspend any certificate for a definite period,

limit or restrict any certificate, or revoke any

certificate.

i. The Board and the Panel shall have power to secure

by its subpoena and bring before it any person or entity in

this State and to take testimony either orally or by

deposition or both with the same fees and mileage and in

the same manner as prescribed by law in judicial

proceedings in civil cases in circuit courts of this

State. The Board and the Panel shall also have the power to

subpoena the production of documents, papers, files,

books, documents, and records, whether in physical or

electronic form, in support of the charges and for

defense, and in connection with a hearing or

investigation.

j. The Executive Director, the administrative law

judge designated by the Executive Director, and each

member of the Board and the Panel shall have the power to

administer oaths to witnesses at any hearing that the

Board is authorized to conduct under this Act and any

other oaths required or authorized to be administered by

the Board under this Act.

k. In case of the neglect or refusal of any person to

obey a subpoena issued by the Board and the Panel, any

circuit court, upon application of the Board and the

Panel, through the Illinois Attorney General, may order

such person to appear before the Board and the Panel give

testimony or produce evidence, and any failure to obey

such order is punishable by the court as a contempt

thereof. This order may be served by personal delivery, by

email, or by mail to the address of record or email address

of record.

l. The Board shall have the power to administer state

certification examinations. Any and all records related to

these examinations, including, but not limited to, test

questions, test formats, digital files, answer responses,

answer keys, and scoring information shall be exempt from

disclosure.

m. To make grants, subject to appropriation, to units

of local government and public institutions of higher

education for the purposes of hiring and retaining law

enforcement officers.

n. To make grants, subject to appropriation, to local

law enforcement agencies for costs associated with the

expansion and support of National Integrated Ballistic

Information Network (NIBIN) and other ballistic technology

equipment for ballistic testing.

(Source: P.A. 101-187, eff. 1-1-20; 101-652, Article 10,

Section 10-143, eff. 7-1-21; 101-652, Article 25, Section

25-40, eff. 1-1-22; 102-687, eff. 12-17-21; 102-694, eff.

1-7-22; 102-1115, eff. 1-9-23.)

Section 5-92. The Metropolitan Pier and Exposition

Authority Act is amended by changing Section 5 as follows:

(70 ILCS 210/5) (from Ch. 85, par. 1225)

Sec. 5. The Metropolitan Pier and Exposition Authority

shall also have the following rights and powers:

(a) To accept from Chicago Park Fair, a corporation,

an assignment of whatever sums of money it may have

received from the Fair and Exposition Fund, allocated by

the Department of Agriculture of the State of Illinois,

and Chicago Park Fair is hereby authorized to assign, set

over and transfer any of those funds to the Metropolitan

Pier and Exposition Authority. The Authority has the right

and power hereafter to receive sums as may be distributed

to it by the Department of Agriculture of the State of

Illinois from the Fair and Exposition Fund pursuant to the

provisions of Sections 5, 6i, and 28 of the State Finance

Act. All sums received by the Authority shall be held in

the sole custody of the secretary-treasurer of the

Metropolitan Pier and Exposition Board.

(b) To accept the assignment of, assume and execute

any contracts heretofore entered into by Chicago Park

Fair.

(c) To acquire, own, construct, equip, lease, operate

and maintain grounds, buildings and facilities to carry

out its corporate purposes and duties, and to carry out or

otherwise provide for the recreational, cultural,

commercial or residential development of Navy Pier, and to

fix and collect just, reasonable and nondiscriminatory

charges for the use thereof. The charges so collected

shall be made available to defray the reasonable expenses

of the Authority and to pay the principal of and the

interest upon any revenue bonds issued by the Authority.

The Authority shall be subject to and comply with the Lake

Michigan and Chicago Lakefront Protection Ordinance, the

Chicago Building Code, the Chicago Zoning Ordinance, and

all ordinances and regulations of the City of Chicago

contained in the following Titles of the Municipal Code of

Chicago: Businesses, Occupations and Consumer Protection;

Health and Safety; Fire Prevention; Public Peace, Morals

and Welfare; Utilities and Environmental Protection;

Streets, Public Ways, Parks, Airports and Harbors;

Electrical Equipment and Installation; Housing and

Economic Development (only Chapter 5-4 thereof); and

Revenue and Finance (only so far as such Title pertains to

the Authority's duty to collect taxes on behalf of the

City of Chicago).

(d) To enter into contracts treating in any manner

with the objects and purposes of this Act.

(e) To lease any buildings to the Adjutant General of

the State of Illinois for the use of the Illinois National

Guard or the Illinois Naval Militia.

(f) To exercise the right of eminent domain by

condemnation proceedings in the manner provided by the

Eminent Domain Act, including, with respect to Site B

only, the authority to exercise quick take condemnation by

immediate vesting of title under Article 20 of the Eminent

Domain Act, to acquire any privately owned real or

personal property and, with respect to Site B only, public

property used for rail transportation purposes (but no

such taking of such public property shall, in the

reasonable judgment of the owner, interfere with such rail

transportation) for the lawful purposes of the Authority

in Site A, at Navy Pier, and at Site B. Just compensation

for property taken or acquired under this paragraph shall

be paid in money or, notwithstanding any other provision

of this Act and with the agreement of the owner of the

property to be taken or acquired, the Authority may convey

substitute property or interests in property or enter into

agreements with the property owner, including leases,

licenses, or concessions, with respect to any property

owned by the Authority, or may provide for other lawful

forms of just compensation to the owner. Any property

acquired in condemnation proceedings shall be used only as

provided in this Act. Except as otherwise provided by law,

the City of Chicago shall have a right of first refusal

prior to any sale of any such property by the Authority to

a third party other than substitute property. The

Authority shall develop and implement a relocation plan

for businesses displaced as a result of the Authority's

acquisition of property. The relocation plan shall be

substantially similar to provisions of the Uniform

Relocation Assistance and Real Property Acquisition Act

and regulations promulgated under that Act relating to

assistance to displaced businesses. To implement the

relocation plan the Authority may acquire property by

purchase or gift or may exercise the powers authorized in

this subsection (f), except the immediate vesting of title

under Article 20 of the Eminent Domain Act, to acquire

substitute private property within one mile of Site B for

the benefit of displaced businesses located on property

being acquired by the Authority. However, no such

substitute property may be acquired by the Authority

unless the mayor of the municipality in which the property

is located certifies in writing that the acquisition is

consistent with the municipality's land use and economic

development policies and goals. The acquisition of

substitute property is declared to be for public use. In

exercising the powers authorized in this subsection (f),

the Authority shall use its best efforts to relocate

businesses within the area of McCormick Place or, failing

that, within the City of Chicago.

(g) To enter into contracts relating to construction

projects which provide for the delivery by the contractor

of a completed project, structure, improvement, or

specific portion thereof, for a fixed maximum price, which

contract may provide that the delivery of the project,

structure, improvement, or specific portion thereof, for

the fixed maximum price is insured or guaranteed by a

third party capable of completing the construction.

(h) To enter into agreements with any person with

respect to the use and occupancy of the grounds,

buildings, and facilities of the Authority, including

concession, license, and lease agreements on terms and

conditions as the Authority determines. Notwithstanding

Section 24, agreements with respect to the use and

occupancy of the grounds, buildings, and facilities of the

Authority for a term of more than one year shall be entered

into in accordance with the procurement process provided

for in Section 25.1.

(i) To enter into agreements with any person with

respect to the operation and management of the grounds,

buildings, and facilities of the Authority or the

provision of goods and services on terms and conditions as

the Authority determines.

(j) After conducting the procurement process provided

for in Section 25.1, to enter into one or more contracts to

provide for the design and construction of all or part of

the Authority's Expansion Project grounds, buildings, and

facilities. Any contract for design and construction of

the Expansion Project shall be in the form authorized by

subsection (g), shall be for a fixed maximum price not in

excess of the funds that are authorized to be made

available for those purposes during the term of the

contract, and shall be entered into before commencement of

construction.

(k) To enter into agreements, including project

agreements with labor unions, that the Authority deems

necessary to complete the Expansion Project or any other

construction or improvement project in the most timely and

efficient manner and without strikes, picketing, or other

actions that might cause disruption or delay and thereby

add to the cost of the project.

(l) To provide incentives to organizations and

entities that agree to make use of the grounds, buildings,

and facilities of the Authority for conventions, meetings,

or trade shows. The incentives may take the form of

discounts from regular fees charged by the Authority,

subsidies for or assumption of the costs incurred with

respect to the convention, meeting, or trade show, or

other inducements. The Authority shall award incentives to

attract or retain conventions, meetings, and trade shows

under the terms set forth in this subsection (l) from

amounts appropriated to the Authority from the

Metropolitan Pier and Exposition Authority Incentive Fund

for this purpose.

No later than May 15 of each year, the Chief Executive

Officer of the Metropolitan Pier and Exposition Authority

shall certify to the State Comptroller and the State

Treasurer the amounts of incentive grant funds used,

including incentive grant funds used for future events

under the provisions of this Section, during the current

fiscal year to provide incentives for conventions,

meetings, or trade shows that:

(i) have been approved by the Authority, in

consultation with an organization meeting the

qualifications set out in Section 5.6 of this Act,

provided the Authority has entered into a marketing

agreement with such an organization,

(ii)(A) for fiscal years prior to 2022 and after

2024, demonstrate registered attendance (or projected

attendance for future events) in excess of 5,000

individuals or in excess of 10,000 individuals, as

appropriate;

(B) for fiscal years 2022 through 2024,

demonstrate registered attendance (or projected

attendance for future events) in excess of 3,000

individuals or in excess of 5,000 individuals, as

appropriate; or

(C) for fiscal years 2022 and 2023, regardless of

registered attendance, demonstrate incurrence of costs

associated with mitigation of COVID-19, including, but

not limited to, costs for testing and screening,

contact tracing and notification, personal protective

equipment, and other physical and organizational

costs, and

(iii) in the case of subparagraphs (A) and (B) of

paragraph (ii), but for the incentive, would not have

used (or, in the case of a future event, committed to

use) the facilities of the Authority for the

convention, meeting, or trade show. The State

Comptroller may request that the Auditor General

conduct an audit of the accuracy of the certification.

If the State Comptroller determines by this process of

certification that incentive funds, in whole or in

part, were disbursed by the Authority by means other

than in accordance with the standards of this

subsection (l), then any amount transferred to the

Metropolitan Pier and Exposition Authority Incentive

Fund shall be reduced during the next subsequent

transfer in direct proportion to that amount

determined to be in violation of the terms set forth in

this subsection (l).

On July 15, 2012, the Comptroller shall order

transferred, and the Treasurer shall transfer, into the

Metropolitan Pier and Exposition Authority Incentive Fund

from the General Revenue Fund the sum of $7,500,000 plus

an amount equal to the incentive grant funds certified by

the Chief Executive Officer as having been lawfully paid

under the provisions of this Section in the previous 2

fiscal years that have not otherwise been transferred into

the Metropolitan Pier and Exposition Authority Incentive

Fund, provided that transfers in excess of $15,000,000

shall not be made in any fiscal year.

On July 15, 2013, the Comptroller shall order

transferred, and the Treasurer shall transfer, into the

Metropolitan Pier and Exposition Authority Incentive Fund

from the General Revenue Fund the sum of $7,500,000 plus

an amount equal to the incentive grant funds certified by

the Chief Executive Officer as having been lawfully paid

under the provisions of this Section in the previous

fiscal year that have not otherwise been transferred into

the Metropolitan Pier and Exposition Authority Incentive

Fund, provided that transfers in excess of $15,000,000

shall not be made in any fiscal year.

On July 15, 2014, and every year thereafter, the

Comptroller shall order transferred, and the Treasurer

shall transfer, into the Metropolitan Pier and Exposition

Authority Incentive Fund from the General Revenue Fund an

amount equal to the incentive grant funds certified by the

Chief Executive Officer as (i) having been lawfully paid

under the provisions of this Section in the previous

fiscal year or incurred by the Authority for a future

event under the provisions of this Section and (ii) that

have not otherwise having been been transferred into the

Metropolitan Pier and Exposition Authority Incentive Fund,

provided that (1) no transfers with respect to any

previous fiscal year shall be made after the transfer has

been made with respect to the 2017 fiscal year until the

transfer that is made for the 2022 fiscal year and

thereafter, and no transfers with respect to any previous

fiscal year shall be made after the transfer has been made

with respect to the 2026 fiscal year, and (2) transfers in

excess of $15,000,000 shall not be made in any fiscal

year.

After a transfer has been made under this subsection

(l), the Chief Executive Officer shall file a request for

payment with the Comptroller evidencing that the incentive

grants have been made and the Comptroller shall thereafter

order paid, and the Treasurer shall pay, the requested

amounts to the Metropolitan Pier and Exposition Authority.

Excluding any amounts related to the payment of costs

associated with the mitigation of COVID-19 in accordance

with this subsection (l), in no case shall more than

$5,000,000 be used in any one year by the Authority for

incentives granted to conventions, meetings, or trade

shows with a registered attendance (or projected

attendance for future events) of (1) more than 5,000 and

less than 10,000 prior to the 2022 fiscal year and after

the 2024 fiscal year and (2) more than 3,000 and less than

5,000 for fiscal years 2022 through 2024. Amounts in the

Metropolitan Pier and Exposition Authority Incentive Fund

shall only be used by the Authority for incentives paid to

attract or retain conventions, meetings, and trade shows

as provided in this subsection (l).

"Future event" means a convention, meeting, or trade show

that executed an agreement during the fiscal year to use the

facilities of the Authority after fiscal year 2026; provided

that the agreement is entered into with the Authority or with

an organization that meets the qualifications set out in

Section 5.6 of this Act and that has entered into a marketing

agreement with the Authority.

(l-5) The Village of Rosemont shall provide incentives

from amounts transferred into the Convention Center

Support Fund to retain and attract conventions, meetings,

or trade shows to the Donald E. Stephens Convention Center

under the terms set forth in this subsection (l-5).

No later than May 15 of each year, the Mayor of the

Village of Rosemont or his or her designee shall certify

to the State Comptroller and the State Treasurer the

amounts of incentive grant funds used during the previous

fiscal year to provide incentives for conventions,

meetings, or trade shows that (1) have been approved by

the Village, (2) demonstrate registered attendance in

excess of 5,000 individuals, and (3) but for the

incentive, would not have used the Donald E. Stephens

Convention Center facilities for the convention, meeting,

or trade show. The State Comptroller may request that the

Auditor General conduct an audit of the accuracy of the

certification.

If the State Comptroller determines by this process of

certification that incentive funds, in whole or in part,

were disbursed by the Village by means other than in

accordance with the standards of this subsection (l-5),

then the amount transferred to the Convention Center

Support Fund shall be reduced during the next subsequent

transfer in direct proportion to that amount determined to

be in violation of the terms set forth in this subsection

(l-5).

On July 15, 2012, and each year thereafter, the

Comptroller shall order transferred, and the Treasurer

shall transfer, into the Convention Center Support Fund

from the General Revenue Fund the amount of $5,000,000 for

(i) incentives to attract large conventions, meetings, and

trade shows to the Donald E. Stephens Convention Center,

and (ii) to be used by the Village of Rosemont for the

repair, maintenance, and improvement of the Donald E.

Stephens Convention Center and for debt service on debt

instruments issued for those purposes by the village. No

later than 30 days after the transfer, the Comptroller

shall order paid, and the Treasurer shall pay, to the

Village of Rosemont the amounts transferred.

(m) To enter into contracts with any person conveying

the naming rights or other intellectual property rights

with respect to the grounds, buildings, and facilities of

the Authority.

(n) To enter into grant agreements with the Chicago

Convention and Tourism Bureau providing for the marketing

of the convention facilities to large and small

conventions, meetings, and trade shows and the promotion

of the travel industry in the City of Chicago, provided

such agreements meet the requirements of Section 5.6 of

this Act. Receipts of the Authority from the increase in

the airport departure tax authorized in subsection (f) of

Section 13 of this Act by Public Act 96-898 and, subject to

appropriation to the Authority, funds deposited in the

Chicago Travel Industry Promotion Fund pursuant to Section

6 of the Hotel Operators' Occupation Tax Act shall be

granted to the Bureau for such purposes.

For Fiscal Year 2023 only, the Department of Commerce

and Economic Opportunity shall enter into the grant

agreements described in this subsection in place of the

Authority. The grant agreements entered into by the

Department and the Bureau under this subsection are not

subject to the matching funds requirements or the other

terms and conditions of Section 605-705 of the Department

of Commerce and Economic Opportunity Law of the Civil

Administrative Code of Illinois. Subject to appropriation,

funds transferred into the Chicago Travel Industry

Promotion Fund pursuant to subsection (f) of Section

6z-121 of the State Finance Act shall be granted to the

Bureau for the purposes described in this subsection. The

Department shall have authority to make expenditures from

the Chicago Travel Industry Promotion Fund solely for the

purpose of providing grants to the Bureau.

(Source: P.A. 102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

Section 5-95. The School Code is amended by adding

Sections 2-3.196 and 2-3.197 and by changing Sections 2-3.186,

10-22.36, 18-8.15, and 27-23.1 as follows:

(105 ILCS 5/2-3.186)

Sec. 2-3.186. Freedom Schools; grant program.

(a) The General Assembly recognizes and values the

contributions that Freedom Schools make to enhance the lives

of Black students. The General Assembly makes all of the

following findings:

(1) The fundamental goal of the Freedom Schools of the

1960s was to provide quality education for all students,

to motivate active civic engagement, and to empower

disenfranchised communities. The renowned and progressive

curriculum of Freedom Schools allowed students of all ages

to experience a new and liberating form of education that

directly related to the imperatives of their lives, their

communities, and the Freedom Movement.

(2) Freedom Schools continue to demonstrate the proven

benefits of critical civic engagement and

intergenerational effects by providing historically

disadvantaged students, including African American

students and other students of color, with quality

instruction that fosters student confidence, critical

thinking, and social and emotional development.

(3) Freedom Schools offer culturally relevant learning

opportunities with the academic and social supports that

Black children need by utilizing quality teaching,

challenging and engaging curricula, wrap-around supports,

a positive school climate, and strong ties to family and

community. Freedom Schools have a clear focus on results.

(4) Public schools serve a foundational role in the

education of over 2,000,000 students in this State.

(b) The State Board of Education shall establish a Freedom

School network to supplement the learning taking place in

public schools by awarding one or more grants as set forth in

subsection (e) to create Freedom Schools creating a 6-week

summer program with an organization with a mission to improve

the odds for children in poverty by that operates Freedom

Schools in multiple states using a research-based and

multicultural curriculum for disenfranchised communities most

affected by the opportunity gap and learning loss caused by

the pandemic, and by expanding the teaching of African

American history, developing leadership skills, and providing

an understanding of the tenets of the civil rights movement.

The teachers in Freedom Schools must be from the local

community, with an emphasis on historically disadvantaged

youth, including African American students and other students

of color, so that (i) these individuals have access to summer

jobs and teaching experiences that serve as a long-term

pipeline to educational careers and the hiring of minority

educators in public schools, (ii) these individuals are

elevated as content experts and community leaders, and (iii)

Freedom School students have access to both mentorship and

equitable educational resources.

(c) A Freedom School shall intentionally and imaginatively

implement strategies that focus on all of the following:

(1) Racial justice and equity.

(2) Transparency and building trusting relationships.

(3) Self-determination and governance.

(4) Building on community strengths and community

wisdom.

(5) Utilizing current data, best practices, and

evidence.

(6) Shared leadership and collaboration.

(7) A reflective learning culture.

(8) A whole-child approach to education.

(9) Literacy.

(d) The State Board of Education, in the establishment of

Freedom Schools, shall strive for authentic parent and

community engagement during the development of Freedom Schools

and their curriculum. Authentic parent and community

engagement includes all of the following:

(1) A shared responsibility that values equal

partnerships between families and professionals.

(2) Ensuring that students and families who are

directly impacted by Freedom School policies and practices

are the decision-makers in the creation, design,

implementation, and assessment of those policies and

practices.

(3) Genuine respect for the culture and diversity of

families.

(4) Relationships that center around the goal of

supporting family well-being and children's development

and learning.

(e) Subject to appropriation, the State Board of Education

shall establish and implement a grant program to provide

grants to public schools, public community colleges, and

not-for-profit, community-based organizations to facilitate

improved educational outcomes for historically disadvantaged

students, including African American students and other

students of color in grades pre-kindergarten through 12 in

alignment with the integrity and practices of the Freedom

School model established during the civil rights movement.

Grant recipients under the program may include, but are not

limited to, entities that work with the Children's Defense

Fund or offer established programs with proven results and

outcomes. The State Board of Education shall award grants to

eligible entities that demonstrate a likelihood of reasonable

success in achieving the goals identified in the grant

application, including, but not limited to, all of the

following:

(1) Engaging, culturally relevant, and challenging

curricula.

(2) High-quality teaching.

(3) Wrap-around supports and opportunities.

(4) Positive discipline practices, such as restorative

justice.

(5) Inclusive leadership.

(f) The Freedom Schools Fund is created as a special fund

in the State treasury. The Fund shall consist of

appropriations from the General Revenue Fund, grant funds from

the federal government, and donations from educational and

private foundations. All money in the Fund shall be used,

subject to appropriation, by the State Board of Education for

the purposes of this Section and to support related

activities.

(g) The State Board of Education may adopt any rules

necessary to implement this Section.

(Source: P.A. 101-654, eff. 3-8-21; 102-209, eff. 11-30-21

(See Section 5 of P.A. 102-671 for effective date of P.A.

102-209).)

(105 ILCS 5/2-3.196 new)

Sec. 2-3.196. Teacher Vacancy Grant Pilot Program.

(a) Subject to appropriation, beginning in Fiscal Year

2024, the State Board of Education shall administer a 3-year

Teacher Vacancy Grant Pilot Program for the allocation of

formula grant funds to school districts to support the

reduction of unfilled teaching positions throughout the State.

The State Board shall identify which districts are eligible to

apply for a 3-year grant under this Section by reviewing the

State Board's Fiscal Year 2023 annual unfilled teaching

positions report to determine which districts designated as

Tier 1, Tier 2, and Tier 3 under Section 18-8.15 have the

greatest need for funds. Based on the National Center for

Education Statistics locale classifications, 60% of eligible

districts shall be rural districts and 40% of eligible

districts shall be urban districts. Continued funding for the

grant in Fiscal Year 2025 and Fiscal Year 2026 is subject to

appropriation. The State Board shall post, on its website,

information about the grant program and the list of identified

districts that are eligible to apply for a grant under this

subsection.

(b) A school district that is determined to be eligible

for a grant under subsection (a) and that chooses to

participate in the program must submit an application to the

State Board that describes the relevant context for the need

for teacher vacancy support, suspected causes of teacher

vacancies in the district, and the district's plan in

utilizing grant funds to reduce unfilled teaching positions

throughout the district. If an eligible school district

chooses not to participate in the program, the State Board

shall identify a potential replacement district by using the

same methodology described in subsection (a).

(c) Grant funds awarded under this Section may be used for

financial incentives to support the recruitment and hiring of

teachers, programs and incentives to strengthen teacher

pipelines, or investments to sustain teachers and reduce

attrition among teachers. Grant funds shall be used only for

the purposes outlined in the district's application to the

State Board to reduce unfilled teaching positions. Grant funds

shall not be used for any purposes not approved by the State

Board.

(d) A school district that receives grant funds under this

Section shall submit an annual report to the State Board that

includes, but is not limited to, a summary of all grant-funded

activities implemented to reduce unfilled teaching positions,

progress towards reducing unfilled teaching positions, the

number of unfilled teaching positions in the district in the

preceding fiscal year, the number of new teachers hired during

the program, the teacher attrition rate, the number of

individuals participating in any programs designed to reduce

attrition, the number of teachers retained using support of

the grant funds, participation in any strategic pathway

programs created under the program, and the number of and

participation in any new pathways into teaching positions

created under the program.

(e) No later than March 1, 2027, the State Board shall

submit a report to the Governor and the General Assembly on the

efficacy of the pilot program that includes a summary of the

information received under subsection (d) and an overview of

its activities to support grantees.

(105 ILCS 5/2-3.197 new)

Sec. 2-3.197. Imagination Library of Illinois; grant

program. To promote the development of a comprehensive

statewide initiative for encouraging preschool age children to

develop a love of reading and learning, the State Board of

Education is authorized to develop, fund, support, promote,

and operate the Imagination Library of Illinois Program, which

is hereby established. For purposes of this Section, "State

program" means the Imagination Library of Illinois Program.

(a) State program funds shall be used to provide, through

Dolly Parton's Imagination Library, one age-appropriate book,

per month, to each registered child from birth to age 5 in

participating counties. Books shall be sent monthly to each

registered child's home at no cost to families. Subject to an

annual appropriation, the State Board of Education shall

contribute the State's matching funds per the cost-sharing

framework established by Dolly Parton's Imagination Library

for the State program. The State program shall contribute the

50% match of funds required of local programs participating in

Dolly Parton's Imagination Library. Local program partners

shall match the State program funds to provide the remaining

50% match of funds required by Dolly Parton's Imagination

Library.

(1) The Imagination Library of Illinois Fund is hereby

created as a special fund in the State Treasury. The State

Board of Education may accept gifts, grants, awards,

donations, matching contributions, appropriations,

interest income, public or private bequests, and cost

sharings from any individuals, businesses, governments, or

other third-party sources, and any federal funds. All

moneys received under this Section shall be deposited into

the Imagination Library of Illinois Fund. Any moneys that

are unobligated or unexpended at the end of a fiscal year

shall remain in the Imagination Library of Illinois Fund,

shall not lapse into the General Revenue Fund, and shall

be available to the Board for expenditure in the next

fiscal year, subject to appropriation. Notwithstanding any

other law to the contrary, this Fund is not subject to

sweeps, administrative chargebacks, or any other fiscal or

budgetary maneuver that in any way would transfer any

amount from this Fund into any other fund of the State.

(2) Moneys received under this Section are subject to

appropriation by the General Assembly and may only be

expended for purposes consistent with the conditions under

which the moneys were received, including, but not limited

to, the following:

(i) Moneys in the Fund shall be used to provide

age-appropriate books on a monthly basis, at home, to

each child registered in the Imagination Library of

Illinois Program, from birth through their fifth

birthday, at no cost to families, through Dolly

Parton's Imagination Library.

(ii) Subject to availability, moneys in the Fund

shall be allocated to qualified local entities that

provide a dollar-for-dollar match for the program. As

used in this Section, "qualified local entity" means

any existing or new local Dolly Parton's Imagination

Library affiliate.

(iii) Moneys in the Fund may be used by the State

Board of Education to pay for administrative expenses

of the State program, including associated operating

expenses of the State Board of Education or any

nonprofit entity that coordinates the State program

pursuant to subsection (b).

(b) The State Board of Education shall coordinate with a

nonprofit entity qualified under Section 501(c)(3) of the

Internal Revenue Code to operate the State program. That

organization must be organized solely to promote and encourage

reading by the children of the State, for the purpose of

implementing this Section.

(c) The State Board of Education shall provide oversight

of the nonprofit entity that operates the State program

pursuant to subsection (b) to ensure the nonprofit entity does

all of the following:

(1) Promotes the statewide development of local Dolly

Parton's Imagination Library programs.

(2) Advances and strengthens local Dolly Parton's

Imagination Library programs with the goal of increasing

enrollment.

(3) Develops community engagement.

(4) Develops, promotes, and coordinates a public

awareness campaign to make donors aware of the opportunity

to donate to the affiliate programs and make the public

aware of the opportunity to register eligible children to

receive books through the program.

(5) Administers the local match requirement and

coordinates the collection and remittance of local program

costs for books and mailing.

(6) Develops statewide marketing and communication

plans.

(7) Solicits donations, gifts, and other funding from

statewide partners to financially support local Dolly

Parton's Imagination Library programs.

(8) Identifies and applies for available grant awards.

(d) The State Board of Education shall make publicly

available on an annual basis information regarding the number

of local programs that exist, where the local programs are

located, the number of children that are enrolled in the

program, the number of books that have been provided, and

those entities or organizations that serve as local partners.

(e) The State Board of Education may adopt rules as may be

needed for the administration of the Imagination Library of

Illinois Program.

(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)

Sec. 10-22.36. Buildings for school purposes.

(a) To build or purchase a building for school classroom

or instructional purposes upon the approval of a majority of

the voters upon the proposition at a referendum held for such

purpose or in accordance with Section 17-2.11, 19-3.5, or

19-3.10. The board may initiate such referendum by resolution.

The board shall certify the resolution and proposition to the

proper election authority for submission in accordance with

the general election law.

The questions of building one or more new buildings for

school purposes or office facilities, and issuing bonds for

the purpose of borrowing money to purchase one or more

buildings or sites for such buildings or office sites, to

build one or more new buildings for school purposes or office

facilities or to make additions and improvements to existing

school buildings, may be combined into one or more

propositions on the ballot.

Before erecting, or purchasing or remodeling such a

building the board shall submit the plans and specifications

respecting heating, ventilating, lighting, seating, water

supply, toilets and safety against fire to the regional

superintendent of schools having supervision and control over

the district, for approval in accordance with Section 2-3.12.

Notwithstanding any of the foregoing, no referendum shall

be required if the purchase, construction, or building of any

such building (1) occurs while the building is being leased by

the school district or (2) is paid with (A) funds derived from

the sale or disposition of other buildings, land, or

structures of the school district or (B) funds received (i) as

a grant under the School Construction Law or (ii) as gifts or

donations, provided that no funds to purchase, construct, or

build such building, other than lease payments, are derived

from the district's bonded indebtedness or the tax levy of the

district.

Notwithstanding any of the foregoing, no referendum shall

be required if the purchase, construction, or building of any

such building is paid with funds received from the County

School Facility and Resources Occupation Tax Law under Section

5-1006.7 of the Counties Code or from the proceeds of bonds or

other debt obligations secured by revenues obtained from that

Law.

Notwithstanding any of the foregoing, for Decatur School

District Number 61, no referendum shall be required if at

least 50% of the cost of the purchase, construction, or

building of any such building is paid, or will be paid, with

funds received or expected to be received as part of, or

otherwise derived from, any COVID-19 pandemic relief program

or funding source, including, but not limited to, Elementary

and Secondary School Emergency Relief Fund grant proceeds.

(b) Notwithstanding the provisions of subsection (a), for

any school district: (i) that is a tier 1 school, (ii) that has

a population of less than 50,000 inhabitants, (iii) whose

student population is between 5,800 and 6,300, (iv) in which

57% to 62% of students are low-income, and (v) whose average

district spending is between $10,000 to $12,000 per pupil,

until July 1, 2025, no referendum shall be required if at least

50% of the cost of the purchase, construction, or building of

any such building is paid, or will be paid, with funds received

or expected to be received as part of, or otherwise derived

from, the federal Consolidated Appropriations Act and the

federal American Rescue Plan Act of 2021.

For this subsection (b), the school board must hold at

least 2 public hearings, the sole purpose of which shall be to

discuss the decision to construct a school building and to

receive input from the community. The notice of each public

hearing that sets forth the time, date, place, and name or

description of the school building that the school board is

considering constructing must be provided at least 10 days

prior to the hearing by publication on the school board's

Internet website.

(c) Notwithstanding the provisions of subsection (a) and

(b), for Cahokia Community Unit School District 187, no

referendum shall be required for the lease of any building for

school or educational purposes if the cost is paid or will be

paid with funds available at the time of the lease in the

district's existing fund balances to fund the lease of a

building during the 2023-2024 or 2024-2025 school year.

For the purposes of this subsection (c), the school board

must hold at least 2 public hearings, the sole purpose of which

shall be to discuss the decision to lease a school building and

to receive input from the community. The notice of each public

hearing that sets forth the time, date, place, and name or

description of the school building that the school board is

considering leasing must be provided at least 10 days prior to

the hearing by publication on the school district's website.

(Source: P.A. 101-455, eff. 8-23-19; 102-16, eff. 6-17-21;

102-699, eff. 7-1-22.)

(105 ILCS 5/18-8.15)

Sec. 18-8.15. Evidence-Based Funding for student success

for the 2017-2018 and subsequent school years.

(a) General provisions.

(1) The purpose of this Section is to ensure that, by

June 30, 2027 and beyond, this State has a kindergarten

through grade 12 public education system with the capacity

to ensure the educational development of all persons to

the limits of their capacities in accordance with Section

1 of Article X of the Constitution of the State of

Illinois. To accomplish that objective, this Section

creates a method of funding public education that is

evidence-based; is sufficient to ensure every student

receives a meaningful opportunity to learn irrespective of

race, ethnicity, sexual orientation, gender, or

community-income level; and is sustainable and

predictable. When fully funded under this Section, every

school shall have the resources, based on what the

evidence indicates is needed, to:

(A) provide all students with a high quality

education that offers the academic, enrichment, social

and emotional support, technical, and career-focused

programs that will allow them to become competitive

workers, responsible parents, productive citizens of

this State, and active members of our national

democracy;

(B) ensure all students receive the education they

need to graduate from high school with the skills

required to pursue post-secondary education and

training for a rewarding career;

(C) reduce, with a goal of eliminating, the

achievement gap between at-risk and non-at-risk

students by raising the performance of at-risk

students and not by reducing standards; and

(D) ensure this State satisfies its obligation to

assume the primary responsibility to fund public

education and simultaneously relieve the

disproportionate burden placed on local property taxes

to fund schools.

(2) The Evidence-Based Funding formula under this

Section shall be applied to all Organizational Units in

this State. The Evidence-Based Funding formula outlined in

this Act is based on the formula outlined in Senate Bill 1

of the 100th General Assembly, as passed by both

legislative chambers. As further defined and described in

this Section, there are 4 major components of the

Evidence-Based Funding model:

(A) First, the model calculates a unique Adequacy

Target for each Organizational Unit in this State that

considers the costs to implement research-based

activities, the unit's student demographics, and

regional wage differences.

(B) Second, the model calculates each

Organizational Unit's Local Capacity, or the amount

each Organizational Unit is assumed to contribute

toward its Adequacy Target from local resources.

(C) Third, the model calculates how much funding

the State currently contributes to the Organizational

Unit and adds that to the unit's Local Capacity to

determine the unit's overall current adequacy of

funding.

(D) Finally, the model's distribution method

allocates new State funding to those Organizational

Units that are least well-funded, considering both

Local Capacity and State funding, in relation to their

Adequacy Target.

(3) An Organizational Unit receiving any funding under

this Section may apply those funds to any fund so received

for which that Organizational Unit is authorized to make

expenditures by law.

(4) As used in this Section, the following terms shall

have the meanings ascribed in this paragraph (4):

"Adequacy Target" is defined in paragraph (1) of

subsection (b) of this Section.

"Adjusted EAV" is defined in paragraph (4) of

subsection (d) of this Section.

"Adjusted Local Capacity Target" is defined in

paragraph (3) of subsection (c) of this Section.

"Adjusted Operating Tax Rate" means a tax rate for all

Organizational Units, for which the State Superintendent

shall calculate and subtract for the Operating Tax Rate a

transportation rate based on total expenses for

transportation services under this Code, as reported on

the most recent Annual Financial Report in Pupil

Transportation Services, function 2550 in both the

Education and Transportation funds and functions 4110 and

4120 in the Transportation fund, less any corresponding

fiscal year State of Illinois scheduled payments excluding

net adjustments for prior years for regular, vocational,

or special education transportation reimbursement pursuant

to Section 29-5 or subsection (b) of Section 14-13.01 of

this Code divided by the Adjusted EAV. If an

Organizational Unit's corresponding fiscal year State of

Illinois scheduled payments excluding net adjustments for

prior years for regular, vocational, or special education

transportation reimbursement pursuant to Section 29-5 or

subsection (b) of Section 14-13.01 of this Code exceed the

total transportation expenses, as defined in this

paragraph, no transportation rate shall be subtracted from

the Operating Tax Rate.

"Allocation Rate" is defined in paragraph (3) of

subsection (g) of this Section.

"Alternative School" means a public school that is

created and operated by a regional superintendent of

schools and approved by the State Board.

"Applicable Tax Rate" is defined in paragraph (1) of

subsection (d) of this Section.

"Assessment" means any of those benchmark, progress

monitoring, formative, diagnostic, and other assessments,

in addition to the State accountability assessment, that

assist teachers' needs in understanding the skills and

meeting the needs of the students they serve.

"Assistant principal" means a school administrator

duly endorsed to be employed as an assistant principal in

this State.

"At-risk student" means a student who is at risk of

not meeting the Illinois Learning Standards or not

graduating from elementary or high school and who

demonstrates a need for vocational support or social

services beyond that provided by the regular school

program. All students included in an Organizational Unit's

Low-Income Count, as well as all English learner and

disabled students attending the Organizational Unit, shall

be considered at-risk students under this Section.

"Average Student Enrollment" or "ASE" for fiscal year

2018 means, for an Organizational Unit, the greater of the

average number of students (grades K through 12) reported

to the State Board as enrolled in the Organizational Unit

on October 1 in the immediately preceding school year,

plus the pre-kindergarten students who receive special

education services of 2 or more hours a day as reported to

the State Board on December 1 in the immediately preceding

school year, or the average number of students (grades K

through 12) reported to the State Board as enrolled in the

Organizational Unit on October 1, plus the

pre-kindergarten students who receive special education

services of 2 or more hours a day as reported to the State

Board on December 1, for each of the immediately preceding

3 school years. For fiscal year 2019 and each subsequent

fiscal year, "Average Student Enrollment" or "ASE" means,

for an Organizational Unit, the greater of the average

number of students (grades K through 12) reported to the

State Board as enrolled in the Organizational Unit on

October 1 and March 1 in the immediately preceding school

year, plus the pre-kindergarten students who receive

special education services as reported to the State Board

on October 1 and March 1 in the immediately preceding

school year, or the average number of students (grades K

through 12) reported to the State Board as enrolled in the

Organizational Unit on October 1 and March 1, plus the

pre-kindergarten students who receive special education

services as reported to the State Board on October 1 and

March 1, for each of the immediately preceding 3 school

years. For the purposes of this definition, "enrolled in

the Organizational Unit" means the number of students

reported to the State Board who are enrolled in schools

within the Organizational Unit that the student attends or

would attend if not placed or transferred to another

school or program to receive needed services. For the

purposes of calculating "ASE", all students, grades K

through 12, excluding those attending kindergarten for a

half day and students attending an alternative education

program operated by a regional office of education or

intermediate service center, shall be counted as 1.0. All

students attending kindergarten for a half day shall be

counted as 0.5, unless in 2017 by June 15 or by March 1 in

subsequent years, the school district reports to the State

Board of Education the intent to implement full-day

kindergarten district-wide for all students, then all

students attending kindergarten shall be counted as 1.0.

Special education pre-kindergarten students shall be

counted as 0.5 each. If the State Board does not collect or

has not collected both an October 1 and March 1 enrollment

count by grade or a December 1 collection of special

education pre-kindergarten students as of August 31, 2017

(the effective date of Public Act 100-465), it shall

establish such collection for all future years. For any

year in which a count by grade level was collected only

once, that count shall be used as the single count

available for computing a 3-year average ASE. Funding for

programs operated by a regional office of education or an

intermediate service center must be calculated using the

Evidence-Based Funding formula under this Section for the

2019-2020 school year and each subsequent school year

until separate adequacy formulas are developed and adopted

for each type of program. ASE for a program operated by a

regional office of education or an intermediate service

center must be determined by the March 1 enrollment for

the program. For the 2019-2020 school year, the ASE used

in the calculation must be the first-year ASE and, in that

year only, the assignment of students served by a regional

office of education or intermediate service center shall

not result in a reduction of the March enrollment for any

school district. For the 2020-2021 school year, the ASE

must be the greater of the current-year ASE or the 2-year

average ASE. Beginning with the 2021-2022 school year, the

ASE must be the greater of the current-year ASE or the

3-year average ASE. School districts shall submit the data

for the ASE calculation to the State Board within 45 days

of the dates required in this Section for submission of

enrollment data in order for it to be included in the ASE

calculation. For fiscal year 2018 only, the ASE

calculation shall include only enrollment taken on October

1. In recognition of the impact of COVID-19, the

definition of "Average Student Enrollment" or "ASE" shall

be adjusted for calculations under this Section for fiscal

years 2022 through 2024. For fiscal years 2022 through

2024, the enrollment used in the calculation of ASE

representing the 2020-2021 school year shall be the

greater of the enrollment for the 2020-2021 school year or

the 2019-2020 school year.

"Base Funding Guarantee" is defined in paragraph (10)

of subsection (g) of this Section.

"Base Funding Minimum" is defined in subsection (e) of

this Section.

"Base Tax Year" means the property tax levy year used

to calculate the Budget Year allocation of primary State

aid.

"Base Tax Year's Extension" means the product of the

equalized assessed valuation utilized by the county clerk

in the Base Tax Year multiplied by the limiting rate as

calculated by the county clerk and defined in PTELL.

"Bilingual Education Allocation" means the amount of

an Organizational Unit's final Adequacy Target

attributable to bilingual education divided by the

Organizational Unit's final Adequacy Target, the product

of which shall be multiplied by the amount of new funding

received pursuant to this Section. An Organizational

Unit's final Adequacy Target attributable to bilingual

education shall include all additional investments in

English learner students' adequacy elements.

"Budget Year" means the school year for which primary

State aid is calculated and awarded under this Section.

"Central office" means individual administrators and

support service personnel charged with managing the

instructional programs, business and operations, and

security of the Organizational Unit.

"Comparable Wage Index" or "CWI" means a regional cost

differentiation metric that measures systemic, regional

variations in the salaries of college graduates who are

not educators. The CWI utilized for this Section shall,

for the first 3 years of Evidence-Based Funding

implementation, be the CWI initially developed by the

National Center for Education Statistics, as most recently

updated by Texas A & M University. In the fourth and

subsequent years of Evidence-Based Funding implementation,

the State Superintendent shall re-determine the CWI using

a similar methodology to that identified in the Texas A & M

University study, with adjustments made no less frequently

than once every 5 years.

"Computer technology and equipment" means computers

servers, notebooks, network equipment, copiers, printers,

instructional software, security software, curriculum

management courseware, and other similar materials and

equipment.

"Computer technology and equipment investment

allocation" means the final Adequacy Target amount of an

Organizational Unit assigned to Tier 1 or Tier 2 in the

prior school year attributable to the additional $285.50

per student computer technology and equipment investment

grant divided by the Organizational Unit's final Adequacy

Target, the result of which shall be multiplied by the

amount of new funding received pursuant to this Section.

An Organizational Unit assigned to a Tier 1 or Tier 2 final

Adequacy Target attributable to the received computer

technology and equipment investment grant shall include

all additional investments in computer technology and

equipment adequacy elements.

"Core subject" means mathematics; science; reading,

English, writing, and language arts; history and social

studies; world languages; and subjects taught as Advanced

Placement in high schools.

"Core teacher" means a regular classroom teacher in

elementary schools and teachers of a core subject in

middle and high schools.

"Core Intervention teacher (tutor)" means a licensed

teacher providing one-on-one or small group tutoring to

students struggling to meet proficiency in core subjects.

"CPPRT" means corporate personal property replacement

tax funds paid to an Organizational Unit during the

calendar year one year before the calendar year in which a

school year begins, pursuant to "An Act in relation to the

abolition of ad valorem personal property tax and the

replacement of revenues lost thereby, and amending and

repealing certain Acts and parts of Acts in connection

therewith", certified August 14, 1979, as amended (Public

Act 81-1st S.S.-1).

"EAV" means equalized assessed valuation as defined in

paragraph (2) of subsection (d) of this Section and

calculated in accordance with paragraph (3) of subsection

(d) of this Section.

"ECI" means the Bureau of Labor Statistics' national

employment cost index for civilian workers in educational

services in elementary and secondary schools on a

cumulative basis for the 12-month calendar year preceding

the fiscal year of the Evidence-Based Funding calculation.

"EIS Data" means the employment information system

data maintained by the State Board on educators within

Organizational Units.

"Employee benefits" means health, dental, and vision

insurance offered to employees of an Organizational Unit,

the costs associated with the statutorily required payment

of the normal cost of the Organizational Unit's teacher

pensions, Social Security employer contributions, and

Illinois Municipal Retirement Fund employer contributions.

"English learner" or "EL" means a child included in

the definition of "English learners" under Section 14C-2

of this Code participating in a program of transitional

bilingual education or a transitional program of

instruction meeting the requirements and program

application procedures of Article 14C of this Code. For

the purposes of collecting the number of EL students

enrolled, the same collection and calculation methodology

as defined above for "ASE" shall apply to English

learners, with the exception that EL student enrollment

shall include students in grades pre-kindergarten through

12.

"Essential Elements" means those elements, resources,

and educational programs that have been identified through

academic research as necessary to improve student success,

improve academic performance, close achievement gaps, and

provide for other per student costs related to the

delivery and leadership of the Organizational Unit, as

well as the maintenance and operations of the unit, and

which are specified in paragraph (2) of subsection (b) of

this Section.

"Evidence-Based Funding" means State funding provided

to an Organizational Unit pursuant to this Section.

"Extended day" means academic and enrichment programs

provided to students outside the regular school day before

and after school or during non-instructional times during

the school day.

"Extension Limitation Ratio" means a numerical ratio

in which the numerator is the Base Tax Year's Extension

and the denominator is the Preceding Tax Year's Extension.

"Final Percent of Adequacy" is defined in paragraph

(4) of subsection (f) of this Section.

"Final Resources" is defined in paragraph (3) of

subsection (f) of this Section.

"Full-time equivalent" or "FTE" means the full-time

equivalency compensation for staffing the relevant

position at an Organizational Unit.

"Funding Gap" is defined in paragraph (1) of

subsection (g).

"Hybrid District" means a partial elementary unit

district created pursuant to Article 11E of this Code.

"Instructional assistant" means a core or special

education, non-licensed employee who assists a teacher in

the classroom and provides academic support to students.

"Instructional facilitator" means a qualified teacher

or licensed teacher leader who facilitates and coaches

continuous improvement in classroom instruction; provides

instructional support to teachers in the elements of

research-based instruction or demonstrates the alignment

of instruction with curriculum standards and assessment

tools; develops or coordinates instructional programs or

strategies; develops and implements training; chooses

standards-based instructional materials; provides

teachers with an understanding of current research; serves

as a mentor, site coach, curriculum specialist, or lead

teacher; or otherwise works with fellow teachers, in

collaboration, to use data to improve instructional

practice or develop model lessons.

"Instructional materials" means relevant

instructional materials for student instruction,

including, but not limited to, textbooks, consumable

workbooks, laboratory equipment, library books, and other

similar materials.

"Laboratory School" means a public school that is

created and operated by a public university and approved

by the State Board.

"Librarian" means a teacher with an endorsement as a

library information specialist or another individual whose

primary responsibility is overseeing library resources

within an Organizational Unit.

"Limiting rate for Hybrid Districts" means the

combined elementary school and high school limiting rates.

"Local Capacity" is defined in paragraph (1) of

subsection (c) of this Section.

"Local Capacity Percentage" is defined in subparagraph

(A) of paragraph (2) of subsection (c) of this Section.

"Local Capacity Ratio" is defined in subparagraph (B)

of paragraph (2) of subsection (c) of this Section.

"Local Capacity Target" is defined in paragraph (2) of

subsection (c) of this Section.

"Low-Income Count" means, for an Organizational Unit

in a fiscal year, the higher of the average number of

students for the prior school year or the immediately

preceding 3 school years who, as of July 1 of the

immediately preceding fiscal year (as determined by the

Department of Human Services), are eligible for at least

one of the following low-income programs: Medicaid, the

Children's Health Insurance Program, Temporary Assistance

for Needy Families (TANF), or the Supplemental Nutrition

Assistance Program, excluding pupils who are eligible for

services provided by the Department of Children and Family

Services. Until such time that grade level low-income

populations become available, grade level low-income

populations shall be determined by applying the low-income

percentage to total student enrollments by grade level.

The low-income percentage is determined by dividing the

Low-Income Count by the Average Student Enrollment. The

low-income percentage for programs operated by a regional

office of education or an intermediate service center must

be set to the weighted average of the low-income

percentages of all of the school districts in the service

region. The weighted low-income percentage is the result

of multiplying the low-income percentage of each school

district served by the regional office of education or

intermediate service center by each school district's

Average Student Enrollment, summarizing those products and

dividing the total by the total Average Student Enrollment

for the service region.

"Maintenance and operations" means custodial services,

facility and ground maintenance, facility operations,

facility security, routine facility repairs, and other

similar services and functions.

"Minimum Funding Level" is defined in paragraph (9) of

subsection (g) of this Section.

"New Property Tax Relief Pool Funds" means, for any

given fiscal year, all State funds appropriated under

Section 2-3.170 of this Code.

"New State Funds" means, for a given school year, all

State funds appropriated for Evidence-Based Funding in

excess of the amount needed to fund the Base Funding

Minimum for all Organizational Units in that school year.

"Nurse" means an individual licensed as a certified

school nurse, in accordance with the rules established for

nursing services by the State Board, who is an employee of

and is available to provide health care-related services

for students of an Organizational Unit.

"Operating Tax Rate" means the rate utilized in the

previous year to extend property taxes for all purposes,

except Bond and Interest, Summer School, Rent, Capital

Improvement, and Vocational Education Building purposes.

For Hybrid Districts, the Operating Tax Rate shall be the

combined elementary and high school rates utilized in the

previous year to extend property taxes for all purposes,

except Bond and Interest, Summer School, Rent, Capital

Improvement, and Vocational Education Building purposes.

"Organizational Unit" means a Laboratory School or any

public school district that is recognized as such by the

State Board and that contains elementary schools typically

serving kindergarten through 5th grades, middle schools

typically serving 6th through 8th grades, high schools

typically serving 9th through 12th grades, a program

established under Section 2-3.66 or 2-3.41, or a program

operated by a regional office of education or an

intermediate service center under Article 13A or 13B. The

General Assembly acknowledges that the actual grade levels

served by a particular Organizational Unit may vary

slightly from what is typical.

"Organizational Unit CWI" is determined by calculating

the CWI in the region and original county in which an

Organizational Unit's primary administrative office is

located as set forth in this paragraph, provided that if

the Organizational Unit CWI as calculated in accordance

with this paragraph is less than 0.9, the Organizational

Unit CWI shall be increased to 0.9. Each county's current

CWI value shall be adjusted based on the CWI value of that

county's neighboring Illinois counties, to create a

"weighted adjusted index value". This shall be calculated

by summing the CWI values of all of a county's adjacent

Illinois counties and dividing by the number of adjacent

Illinois counties, then taking the weighted value of the

original county's CWI value and the adjacent Illinois

county average. To calculate this weighted value, if the

number of adjacent Illinois counties is greater than 2,

the original county's CWI value will be weighted at 0.25

and the adjacent Illinois county average will be weighted

at 0.75. If the number of adjacent Illinois counties is 2,

the original county's CWI value will be weighted at 0.33

and the adjacent Illinois county average will be weighted

at 0.66. The greater of the county's current CWI value and

its weighted adjusted index value shall be used as the

Organizational Unit CWI.

"Preceding Tax Year" means the property tax levy year

immediately preceding the Base Tax Year.

"Preceding Tax Year's Extension" means the product of

the equalized assessed valuation utilized by the county

clerk in the Preceding Tax Year multiplied by the

Operating Tax Rate.

"Preliminary Percent of Adequacy" is defined in

paragraph (2) of subsection (f) of this Section.

"Preliminary Resources" is defined in paragraph (2) of

subsection (f) of this Section.

"Principal" means a school administrator duly endorsed

to be employed as a principal in this State.

"Professional development" means training programs for

licensed staff in schools, including, but not limited to,

programs that assist in implementing new curriculum

programs, provide data focused or academic assessment data

training to help staff identify a student's weaknesses and

strengths, target interventions, improve instruction,

encompass instructional strategies for English learner,

gifted, or at-risk students, address inclusivity, cultural

sensitivity, or implicit bias, or otherwise provide

professional support for licensed staff.

"Prototypical" means 450 special education

pre-kindergarten and kindergarten through grade 5 students

for an elementary school, 450 grade 6 through 8 students

for a middle school, and 600 grade 9 through 12 students

for a high school.

"PTELL" means the Property Tax Extension Limitation

Law.

"PTELL EAV" is defined in paragraph (4) of subsection

(d) of this Section.

"Pupil support staff" means a nurse, psychologist,

social worker, family liaison personnel, or other staff

member who provides support to at-risk or struggling

students.

"Real Receipts" is defined in paragraph (1) of

subsection (d) of this Section.

"Regionalization Factor" means, for a particular

Organizational Unit, the figure derived by dividing the

Organizational Unit CWI by the Statewide Weighted CWI.

"School counselor" means a licensed school counselor

who provides guidance and counseling support for students

within an Organizational Unit.

"School site staff" means the primary school secretary

and any additional clerical personnel assigned to a

school.

"Special education" means special educational

facilities and services, as defined in Section 14-1.08 of

this Code.

"Special Education Allocation" means the amount of an

Organizational Unit's final Adequacy Target attributable

to special education divided by the Organizational Unit's

final Adequacy Target, the product of which shall be

multiplied by the amount of new funding received pursuant

to this Section. An Organizational Unit's final Adequacy

Target attributable to special education shall include all

special education investment adequacy elements.

"Specialist teacher" means a teacher who provides

instruction in subject areas not included in core

subjects, including, but not limited to, art, music,

physical education, health, driver education,

career-technical education, and such other subject areas

as may be mandated by State law or provided by an

Organizational Unit.

"Specially Funded Unit" means an Alternative School,

safe school, Department of Juvenile Justice school,

special education cooperative or entity recognized by the

State Board as a special education cooperative,

State-approved charter school, or alternative learning

opportunities program that received direct funding from

the State Board during the 2016-2017 school year through

any of the funding sources included within the calculation

of the Base Funding Minimum or Glenwood Academy.

"Supplemental Grant Funding" means supplemental

general State aid funding received by an Organizational

Unit during the 2016-2017 school year pursuant to

subsection (H) of Section 18-8.05 of this Code (now

repealed).

"State Adequacy Level" is the sum of the Adequacy

Targets of all Organizational Units.

"State Board" means the State Board of Education.

"State Superintendent" means the State Superintendent

of Education.

"Statewide Weighted CWI" means a figure determined by

multiplying each Organizational Unit CWI times the ASE for

that Organizational Unit creating a weighted value,

summing all Organizational Units' weighted values, and

dividing by the total ASE of all Organizational Units,

thereby creating an average weighted index.

"Student activities" means non-credit producing

after-school programs, including, but not limited to,

clubs, bands, sports, and other activities authorized by

the school board of the Organizational Unit.

"Substitute teacher" means an individual teacher or

teaching assistant who is employed by an Organizational

Unit and is temporarily serving the Organizational Unit on

a per diem or per period-assignment basis to replace

another staff member.

"Summer school" means academic and enrichment programs

provided to students during the summer months outside of

the regular school year.

"Supervisory aide" means a non-licensed staff member

who helps in supervising students of an Organizational

Unit, but does so outside of the classroom, in situations

such as, but not limited to, monitoring hallways and

playgrounds, supervising lunchrooms, or supervising

students when being transported in buses serving the

Organizational Unit.

"Target Ratio" is defined in paragraph (4) of

subsection (g).

"Tier 1", "Tier 2", "Tier 3", and "Tier 4" are defined

in paragraph (3) of subsection (g).

"Tier 1 Aggregate Funding", "Tier 2 Aggregate

Funding", "Tier 3 Aggregate Funding", and "Tier 4

Aggregate Funding" are defined in paragraph (1) of

subsection (g).

(b) Adequacy Target calculation.

(1) Each Organizational Unit's Adequacy Target is the

sum of the Organizational Unit's cost of providing

Essential Elements, as calculated in accordance with this

subsection (b), with the salary amounts in the Essential

Elements multiplied by a Regionalization Factor calculated

pursuant to paragraph (3) of this subsection (b).

(2) The Essential Elements are attributable on a pro

rata basis related to defined subgroups of the ASE of each

Organizational Unit as specified in this paragraph (2),

with investments and FTE positions pro rata funded based

on ASE counts in excess of or less than the thresholds set

forth in this paragraph (2). The method for calculating

attributable pro rata costs and the defined subgroups

thereto are as follows:

(A) Core class size investments. Each

Organizational Unit shall receive the funding required

to support that number of FTE core teacher positions

as is needed to keep the respective class sizes of the

Organizational Unit to the following maximum numbers:

(i) For grades kindergarten through 3, the

Organizational Unit shall receive funding required

to support one FTE core teacher position for every

15 Low-Income Count students in those grades and

one FTE core teacher position for every 20

non-Low-Income Count students in those grades.

(ii) For grades 4 through 12, the

Organizational Unit shall receive funding required

to support one FTE core teacher position for every

20 Low-Income Count students in those grades and

one FTE core teacher position for every 25

non-Low-Income Count students in those grades.

The number of non-Low-Income Count students in a

grade shall be determined by subtracting the

Low-Income students in that grade from the ASE of the

Organizational Unit for that grade.

(B) Specialist teacher investments. Each

Organizational Unit shall receive the funding needed

to cover that number of FTE specialist teacher

positions that correspond to the following

percentages:

(i) if the Organizational Unit operates an

elementary or middle school, then 20.00% of the

number of the Organizational Unit's core teachers,

as determined under subparagraph (A) of this

paragraph (2); and

(ii) if such Organizational Unit operates a

high school, then 33.33% of the number of the

Organizational Unit's core teachers.

(C) Instructional facilitator investments. Each

Organizational Unit shall receive the funding needed

to cover one FTE instructional facilitator position

for every 200 combined ASE of pre-kindergarten

children with disabilities and all kindergarten

through grade 12 students of the Organizational Unit.

(D) Core intervention teacher (tutor) investments.

Each Organizational Unit shall receive the funding

needed to cover one FTE teacher position for each

prototypical elementary, middle, and high school.

(E) Substitute teacher investments. Each

Organizational Unit shall receive the funding needed

to cover substitute teacher costs that is equal to

5.70% of the minimum pupil attendance days required

under Section 10-19 of this Code for all full-time

equivalent core, specialist, and intervention

teachers, school nurses, special education teachers

and instructional assistants, instructional

facilitators, and summer school and extended day

teacher positions, as determined under this paragraph

(2), at a salary rate of 33.33% of the average salary

for grade K through 12 teachers and 33.33% of the

average salary of each instructional assistant

position.

(F) Core school counselor investments. Each

Organizational Unit shall receive the funding needed

to cover one FTE school counselor for each 450

combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 5

students, plus one FTE school counselor for each 250

grades 6 through 8 ASE middle school students, plus

one FTE school counselor for each 250 grades 9 through

12 ASE high school students.

(G) Nurse investments. Each Organizational Unit

shall receive the funding needed to cover one FTE

nurse for each 750 combined ASE of pre-kindergarten

children with disabilities and all kindergarten

through grade 12 students across all grade levels it

serves.

(H) Supervisory aide investments. Each

Organizational Unit shall receive the funding needed

to cover one FTE for each 225 combined ASE of

pre-kindergarten children with disabilities and all

kindergarten through grade 5 students, plus one FTE

for each 225 ASE middle school students, plus one FTE

for each 200 ASE high school students.

(I) Librarian investments. Each Organizational

Unit shall receive the funding needed to cover one FTE

librarian for each prototypical elementary school,

middle school, and high school and one FTE aide or

media technician for every 300 combined ASE of

pre-kindergarten children with disabilities and all

kindergarten through grade 12 students.

(J) Principal investments. Each Organizational

Unit shall receive the funding needed to cover one FTE

principal position for each prototypical elementary

school, plus one FTE principal position for each

prototypical middle school, plus one FTE principal

position for each prototypical high school.

(K) Assistant principal investments. Each

Organizational Unit shall receive the funding needed

to cover one FTE assistant principal position for each

prototypical elementary school, plus one FTE assistant

principal position for each prototypical middle

school, plus one FTE assistant principal position for

each prototypical high school.

(L) School site staff investments. Each

Organizational Unit shall receive the funding needed

for one FTE position for each 225 ASE of

pre-kindergarten children with disabilities and all

kindergarten through grade 5 students, plus one FTE

position for each 225 ASE middle school students, plus

one FTE position for each 200 ASE high school

students.

(M) Gifted investments. Each Organizational Unit

shall receive $40 per kindergarten through grade 12

ASE.

(N) Professional development investments. Each

Organizational Unit shall receive $125 per student of

the combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12

students for trainers and other professional

development-related expenses for supplies and

materials.

(O) Instructional material investments. Each

Organizational Unit shall receive $190 per student of

the combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12

students to cover instructional material costs.

(P) Assessment investments. Each Organizational

Unit shall receive $25 per student of the combined ASE

of pre-kindergarten children with disabilities and all

kindergarten through grade 12 students to cover

assessment costs.

(Q) Computer technology and equipment investments.

Each Organizational Unit shall receive $285.50 per

student of the combined ASE of pre-kindergarten

children with disabilities and all kindergarten

through grade 12 students to cover computer technology

and equipment costs. For the 2018-2019 school year and

subsequent school years, Organizational Units assigned

to Tier 1 and Tier 2 in the prior school year shall

receive an additional $285.50 per student of the

combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12

students to cover computer technology and equipment

costs in the Organizational Unit's Adequacy Target.

The State Board may establish additional requirements

for Organizational Unit expenditures of funds received

pursuant to this subparagraph (Q), including a

requirement that funds received pursuant to this

subparagraph (Q) may be used only for serving the

technology needs of the district. It is the intent of

Public Act 100-465 that all Tier 1 and Tier 2 districts

receive the addition to their Adequacy Target in the

following year, subject to compliance with the

requirements of the State Board.

(R) Student activities investments. Each

Organizational Unit shall receive the following

funding amounts to cover student activities: $100 per

kindergarten through grade 5 ASE student in elementary

school, plus $200 per ASE student in middle school,

plus $675 per ASE student in high school.

(S) Maintenance and operations investments. Each

Organizational Unit shall receive $1,038 per student

of the combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12

students for day-to-day maintenance and operations

expenditures, including salary, supplies, and

materials, as well as purchased services, but

excluding employee benefits. The proportion of salary

for the application of a Regionalization Factor and

the calculation of benefits is equal to $352.92.

(T) Central office investments. Each

Organizational Unit shall receive $742 per student of

the combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12

students to cover central office operations, including

administrators and classified personnel charged with

managing the instructional programs, business and

operations of the school district, and security

personnel. The proportion of salary for the

application of a Regionalization Factor and the

calculation of benefits is equal to $368.48.

(U) Employee benefit investments. Each

Organizational Unit shall receive 30% of the total of

all salary-calculated elements of the Adequacy Target,

excluding substitute teachers and student activities

investments, to cover benefit costs. For central

office and maintenance and operations investments, the

benefit calculation shall be based upon the salary

proportion of each investment. If at any time the

responsibility for funding the employer normal cost of

teacher pensions is assigned to school districts, then

that amount certified by the Teachers' Retirement

System of the State of Illinois to be paid by the

Organizational Unit for the preceding school year

shall be added to the benefit investment. For any

fiscal year in which a school district organized under

Article 34 of this Code is responsible for paying the

employer normal cost of teacher pensions, then that

amount of its employer normal cost plus the amount for

retiree health insurance as certified by the Public

School Teachers' Pension and Retirement Fund of

Chicago to be paid by the school district for the

preceding school year that is statutorily required to

cover employer normal costs and the amount for retiree

health insurance shall be added to the 30% specified

in this subparagraph (U). The Teachers' Retirement

System of the State of Illinois and the Public School

Teachers' Pension and Retirement Fund of Chicago shall

submit such information as the State Superintendent

may require for the calculations set forth in this

subparagraph (U).

(V) Additional investments in low-income students.

In addition to and not in lieu of all other funding

under this paragraph (2), each Organizational Unit

shall receive funding based on the average teacher

salary for grades K through 12 to cover the costs of:

(i) one FTE intervention teacher (tutor)

position for every 125 Low-Income Count students;

(ii) one FTE pupil support staff position for

every 125 Low-Income Count students;

(iii) one FTE extended day teacher position

for every 120 Low-Income Count students; and

(iv) one FTE summer school teacher position

for every 120 Low-Income Count students.

(W) Additional investments in English learner

students. In addition to and not in lieu of all other

funding under this paragraph (2), each Organizational

Unit shall receive funding based on the average

teacher salary for grades K through 12 to cover the

costs of:

(i) one FTE intervention teacher (tutor)

position for every 125 English learner students;

(ii) one FTE pupil support staff position for

every 125 English learner students;

(iii) one FTE extended day teacher position

for every 120 English learner students;

(iv) one FTE summer school teacher position

for every 120 English learner students; and

(v) one FTE core teacher position for every

100 English learner students.

(X) Special education investments. Each

Organizational Unit shall receive funding based on the

average teacher salary for grades K through 12 to

cover special education as follows:

(i) one FTE teacher position for every 141

combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12

students;

(ii) one FTE instructional assistant for every

141 combined ASE of pre-kindergarten children with

disabilities and all kindergarten through grade 12

students; and

(iii) one FTE psychologist position for every

1,000 combined ASE of pre-kindergarten children

with disabilities and all kindergarten through

grade 12 students.

(3) For calculating the salaries included within the

Essential Elements, the State Superintendent shall

annually calculate average salaries to the nearest dollar

using the employment information system data maintained by

the State Board, limited to public schools only and

excluding special education and vocational cooperatives,

schools operated by the Department of Juvenile Justice,

and charter schools, for the following positions:

(A) Teacher for grades K through 8.

(B) Teacher for grades 9 through 12.

(C) Teacher for grades K through 12.

(D) School counselor for grades K through 8.

(E) School counselor for grades 9 through 12.

(F) School counselor for grades K through 12.

(G) Social worker.

(H) Psychologist.

(I) Librarian.

(J) Nurse.

(K) Principal.

(L) Assistant principal.

For the purposes of this paragraph (3), "teacher"

includes core teachers, specialist and elective teachers,

instructional facilitators, tutors, special education

teachers, pupil support staff teachers, English learner

teachers, extended day teachers, and summer school

teachers. Where specific grade data is not required for

the Essential Elements, the average salary for

corresponding positions shall apply. For substitute

teachers, the average teacher salary for grades K through

12 shall apply.

For calculating the salaries included within the

Essential Elements for positions not included within EIS

Data, the following salaries shall be used in the first

year of implementation of Evidence-Based Funding:

(i) school site staff, $30,000; and

(ii) non-instructional assistant, instructional

assistant, library aide, library media tech, or

supervisory aide: $25,000.

In the second and subsequent years of implementation

of Evidence-Based Funding, the amounts in items (i) and

(ii) of this paragraph (3) shall annually increase by the

ECI.

The salary amounts for the Essential Elements

determined pursuant to subparagraphs (A) through (L), (S)

and (T), and (V) through (X) of paragraph (2) of

subsection (b) of this Section shall be multiplied by a

Regionalization Factor.

(c) Local Capacity calculation.

(1) Each Organizational Unit's Local Capacity

represents an amount of funding it is assumed to

contribute toward its Adequacy Target for purposes of the

Evidence-Based Funding formula calculation. "Local

Capacity" means either (i) the Organizational Unit's Local

Capacity Target as calculated in accordance with paragraph

(2) of this subsection (c) if its Real Receipts are equal

to or less than its Local Capacity Target or (ii) the

Organizational Unit's Adjusted Local Capacity, as

calculated in accordance with paragraph (3) of this

subsection (c) if Real Receipts are more than its Local

Capacity Target.

(2) "Local Capacity Target" means, for an

Organizational Unit, that dollar amount that is obtained

by multiplying its Adequacy Target by its Local Capacity

Ratio.

(A) An Organizational Unit's Local Capacity

Percentage is the conversion of the Organizational

Unit's Local Capacity Ratio, as such ratio is

determined in accordance with subparagraph (B) of this

paragraph (2), into a cumulative distribution

resulting in a percentile ranking to determine each

Organizational Unit's relative position to all other

Organizational Units in this State. The calculation of

Local Capacity Percentage is described in subparagraph

(C) of this paragraph (2).

(B) An Organizational Unit's Local Capacity Ratio

in a given year is the percentage obtained by dividing

its Adjusted EAV or PTELL EAV, whichever is less, by

its Adequacy Target, with the resulting ratio further

adjusted as follows:

(i) for Organizational Units serving grades

kindergarten through 12 and Hybrid Districts, no

further adjustments shall be made;

(ii) for Organizational Units serving grades

kindergarten through 8, the ratio shall be

multiplied by 9/13;

(iii) for Organizational Units serving grades

9 through 12, the Local Capacity Ratio shall be

multiplied by 4/13; and

(iv) for an Organizational Unit with a

different grade configuration than those specified

in items (i) through (iii) of this subparagraph

(B), the State Superintendent shall determine a

comparable adjustment based on the grades served.

(C) The Local Capacity Percentage is equal to the

percentile ranking of the district. Local Capacity

Percentage converts each Organizational Unit's Local

Capacity Ratio to a cumulative distribution resulting

in a percentile ranking to determine each

Organizational Unit's relative position to all other

Organizational Units in this State. The Local Capacity

Percentage cumulative distribution resulting in a

percentile ranking for each Organizational Unit shall

be calculated using the standard normal distribution

of the score in relation to the weighted mean and

weighted standard deviation and Local Capacity Ratios

of all Organizational Units. If the value assigned to

any Organizational Unit is in excess of 90%, the value

shall be adjusted to 90%. For Laboratory Schools, the

Local Capacity Percentage shall be set at 10% in

recognition of the absence of EAV and resources from

the public university that are allocated to the

Laboratory School. For programs operated by a regional

office of education or an intermediate service center,

the Local Capacity Percentage must be set at 10% in

recognition of the absence of EAV and resources from

school districts that are allocated to the regional

office of education or intermediate service center.

The weighted mean for the Local Capacity Percentage

shall be determined by multiplying each Organizational

Unit's Local Capacity Ratio times the ASE for the unit

creating a weighted value, summing the weighted values

of all Organizational Units, and dividing by the total

ASE of all Organizational Units. The weighted standard

deviation shall be determined by taking the square

root of the weighted variance of all Organizational

Units' Local Capacity Ratio, where the variance is

calculated by squaring the difference between each

unit's Local Capacity Ratio and the weighted mean,

then multiplying the variance for each unit times the

ASE for the unit to create a weighted variance for each

unit, then summing all units' weighted variance and

dividing by the total ASE of all units.

(D) For any Organizational Unit, the

Organizational Unit's Adjusted Local Capacity Target

shall be reduced by either (i) the school board's

remaining contribution pursuant to paragraph (ii) of

subsection (b-4) of Section 16-158 of the Illinois

Pension Code in a given year or (ii) the board of

education's remaining contribution pursuant to

paragraph (iv) of subsection (b) of Section 17-129 of

the Illinois Pension Code absent the employer normal

cost portion of the required contribution and amount

allowed pursuant to subdivision (3) of Section

17-142.1 of the Illinois Pension Code in a given year.

In the preceding sentence, item (i) shall be certified

to the State Board of Education by the Teachers'

Retirement System of the State of Illinois and item

(ii) shall be certified to the State Board of

Education by the Public School Teachers' Pension and

Retirement Fund of the City of Chicago.

(3) If an Organizational Unit's Real Receipts are more

than its Local Capacity Target, then its Local Capacity

shall equal an Adjusted Local Capacity Target as

calculated in accordance with this paragraph (3). The

Adjusted Local Capacity Target is calculated as the sum of

the Organizational Unit's Local Capacity Target and its

Real Receipts Adjustment. The Real Receipts Adjustment

equals the Organizational Unit's Real Receipts less its

Local Capacity Target, with the resulting figure

multiplied by the Local Capacity Percentage.

As used in this paragraph (3), "Real Percent of

Adequacy" means the sum of an Organizational Unit's Real

Receipts, CPPRT, and Base Funding Minimum, with the

resulting figure divided by the Organizational Unit's

Adequacy Target.

(d) Calculation of Real Receipts, EAV, and Adjusted EAV

for purposes of the Local Capacity calculation.

(1) An Organizational Unit's Real Receipts are the

product of its Applicable Tax Rate and its Adjusted EAV.

An Organizational Unit's Applicable Tax Rate is its

Adjusted Operating Tax Rate for property within the

Organizational Unit.

(2) The State Superintendent shall calculate the

equalized assessed valuation, or EAV, of all taxable

property of each Organizational Unit as of September 30 of

the previous year in accordance with paragraph (3) of this

subsection (d). The State Superintendent shall then

determine the Adjusted EAV of each Organizational Unit in

accordance with paragraph (4) of this subsection (d),

which Adjusted EAV figure shall be used for the purposes

of calculating Local Capacity.

(3) To calculate Real Receipts and EAV, the Department

of Revenue shall supply to the State Superintendent the

value as equalized or assessed by the Department of

Revenue of all taxable property of every Organizational

Unit, together with (i) the applicable tax rate used in

extending taxes for the funds of the Organizational Unit

as of September 30 of the previous year and (ii) the

limiting rate for all Organizational Units subject to

property tax extension limitations as imposed under PTELL.

(A) The Department of Revenue shall add to the

equalized assessed value of all taxable property of

each Organizational Unit situated entirely or

partially within a county that is or was subject to the

provisions of Section 15-176 or 15-177 of the Property

Tax Code (i) an amount equal to the total amount by

which the homestead exemption allowed under Section

15-176 or 15-177 of the Property Tax Code for real

property situated in that Organizational Unit exceeds

the total amount that would have been allowed in that

Organizational Unit if the maximum reduction under

Section 15-176 was (I) $4,500 in Cook County or $3,500

in all other counties in tax year 2003 or (II) $5,000

in all counties in tax year 2004 and thereafter and

(ii) an amount equal to the aggregate amount for the

taxable year of all additional exemptions under

Section 15-175 of the Property Tax Code for owners

with a household income of $30,000 or less. The county

clerk of any county that is or was subject to the

provisions of Section 15-176 or 15-177 of the Property

Tax Code shall annually calculate and certify to the

Department of Revenue for each Organizational Unit all

homestead exemption amounts under Section 15-176 or

15-177 of the Property Tax Code and all amounts of

additional exemptions under Section 15-175 of the

Property Tax Code for owners with a household income

of $30,000 or less. It is the intent of this

subparagraph (A) that if the general homestead

exemption for a parcel of property is determined under

Section 15-176 or 15-177 of the Property Tax Code

rather than Section 15-175, then the calculation of

EAV shall not be affected by the difference, if any,

between the amount of the general homestead exemption

allowed for that parcel of property under Section

15-176 or 15-177 of the Property Tax Code and the

amount that would have been allowed had the general

homestead exemption for that parcel of property been

determined under Section 15-175 of the Property Tax

Code. It is further the intent of this subparagraph

(A) that if additional exemptions are allowed under

Section 15-175 of the Property Tax Code for owners

with a household income of less than $30,000, then the

calculation of EAV shall not be affected by the

difference, if any, because of those additional

exemptions.

(B) With respect to any part of an Organizational

Unit within a redevelopment project area in respect to

which a municipality has adopted tax increment

allocation financing pursuant to the Tax Increment

Allocation Redevelopment Act, Division 74.4 of Article

11 of the Illinois Municipal Code, or the Industrial

Jobs Recovery Law, Division 74.6 of Article 11 of the

Illinois Municipal Code, no part of the current EAV of

real property located in any such project area that is

attributable to an increase above the total initial

EAV of such property shall be used as part of the EAV

of the Organizational Unit, until such time as all

redevelopment project costs have been paid, as

provided in Section 11-74.4-8 of the Tax Increment

Allocation Redevelopment Act or in Section 11-74.6-35

of the Industrial Jobs Recovery Law. For the purpose

of the EAV of the Organizational Unit, the total

initial EAV or the current EAV, whichever is lower,

shall be used until such time as all redevelopment

project costs have been paid.

(B-5) The real property equalized assessed

valuation for a school district shall be adjusted by

subtracting from the real property value, as equalized

or assessed by the Department of Revenue, for the

district an amount computed by dividing the amount of

any abatement of taxes under Section 18-170 of the

Property Tax Code by 3.00% for a district maintaining

grades kindergarten through 12, by 2.30% for a

district maintaining grades kindergarten through 8, or

by 1.05% for a district maintaining grades 9 through

12 and adjusted by an amount computed by dividing the

amount of any abatement of taxes under subsection (a)

of Section 18-165 of the Property Tax Code by the same

percentage rates for district type as specified in

this subparagraph (B-5).

(C) For Organizational Units that are Hybrid

Districts, the State Superintendent shall use the

lesser of the adjusted equalized assessed valuation

for property within the partial elementary unit

district for elementary purposes, as defined in

Article 11E of this Code, or the adjusted equalized

assessed valuation for property within the partial

elementary unit district for high school purposes, as

defined in Article 11E of this Code.

(D) If a school district's boundaries span

multiple counties, then the Department of Revenue

shall send to the State Board, for the purposes of

calculating Evidence-Based Funding, the limiting rate

and individual rates by purpose for the county that

contains the majority of the school district's

equalized assessed valuation.

(4) An Organizational Unit's Adjusted EAV shall be the

average of its EAV over the immediately preceding 3 years

or the lesser of its EAV in the immediately preceding year

or the average of its EAV over the immediately preceding 3

years if the EAV in the immediately preceding year has

declined by 10% or more when comparing the 2 most recent

years. In the event of Organizational Unit reorganization,

consolidation, or annexation, the Organizational Unit's

Adjusted EAV for the first 3 years after such change shall

be as follows: the most current EAV shall be used in the

first year, the average of a 2-year EAV or its EAV in the

immediately preceding year if the EAV declines by 10% or

more when comparing the 2 most recent years for the second

year, and the lesser of a 3-year average EAV or its EAV in

the immediately preceding year if the Adjusted EAV

declines by 10% or more when comparing the 2 most recent

years for the third year. For any school district whose

EAV in the immediately preceding year is used in

calculations, in the following year, the Adjusted EAV

shall be the average of its EAV over the immediately

preceding 2 years or the immediately preceding year if

that year represents a decline of 10% or more when

comparing the 2 most recent years.

"PTELL EAV" means a figure calculated by the State

Board for Organizational Units subject to PTELL as

described in this paragraph (4) for the purposes of

calculating an Organizational Unit's Local Capacity Ratio.

Except as otherwise provided in this paragraph (4), the

PTELL EAV of an Organizational Unit shall be equal to the

product of the equalized assessed valuation last used in

the calculation of general State aid under Section 18-8.05

of this Code (now repealed) or Evidence-Based Funding

under this Section and the Organizational Unit's Extension

Limitation Ratio. If an Organizational Unit has approved

or does approve an increase in its limiting rate, pursuant

to Section 18-190 of the Property Tax Code, affecting the

Base Tax Year, the PTELL EAV shall be equal to the product

of the equalized assessed valuation last used in the

calculation of general State aid under Section 18-8.05 of

this Code (now repealed) or Evidence-Based Funding under

this Section multiplied by an amount equal to one plus the

percentage increase, if any, in the Consumer Price Index

for All Urban Consumers for all items published by the

United States Department of Labor for the 12-month

calendar year preceding the Base Tax Year, plus the

equalized assessed valuation of new property, annexed

property, and recovered tax increment value and minus the

equalized assessed valuation of disconnected property.

As used in this paragraph (4), "new property" and

"recovered tax increment value" shall have the meanings

set forth in the Property Tax Extension Limitation Law.

(e) Base Funding Minimum calculation.

(1) For the 2017-2018 school year, the Base Funding

Minimum of an Organizational Unit or a Specially Funded

Unit shall be the amount of State funds distributed to the

Organizational Unit or Specially Funded Unit during the

2016-2017 school year prior to any adjustments and

specified appropriation amounts described in this

paragraph (1) from the following Sections, as calculated

by the State Superintendent: Section 18-8.05 of this Code

(now repealed); Section 5 of Article 224 of Public Act

99-524 (equity grants); Section 14-7.02b of this Code

(funding for children requiring special education

services); Section 14-13.01 of this Code (special

education facilities and staffing), except for

reimbursement of the cost of transportation pursuant to

Section 14-13.01; Section 14C-12 of this Code (English

learners); and Section 18-4.3 of this Code (summer

school), based on an appropriation level of $13,121,600.

For a school district organized under Article 34 of this

Code, the Base Funding Minimum also includes (i) the funds

allocated to the school district pursuant to Section 1D-1

of this Code attributable to funding programs authorized

by the Sections of this Code listed in the preceding

sentence and (ii) the difference between (I) the funds

allocated to the school district pursuant to Section 1D-1

of this Code attributable to the funding programs

authorized by Section 14-7.02 (non-public special

education reimbursement), subsection (b) of Section

14-13.01 (special education transportation), Section 29-5

(transportation), Section 2-3.80 (agricultural

education), Section 2-3.66 (truants' alternative

education), Section 2-3.62 (educational service centers),

and Section 14-7.03 (special education - orphanage) of

this Code and Section 15 of the Childhood Hunger Relief

Act (free breakfast program) and (II) the school

district's actual expenditures for its non-public special

education, special education transportation,

transportation programs, agricultural education, truants'

alternative education, services that would otherwise be

performed by a regional office of education, special

education orphanage expenditures, and free breakfast, as

most recently calculated and reported pursuant to

subsection (f) of Section 1D-1 of this Code. The Base

Funding Minimum for Glenwood Academy shall be $952,014

$625,500. For programs operated by a regional office of

education or an intermediate service center, the Base

Funding Minimum must be the total amount of State funds

allocated to those programs in the 2018-2019 school year

and amounts provided pursuant to Article 34 of Public Act

100-586 and Section 3-16 of this Code. All programs

established after June 5, 2019 (the effective date of

Public Act 101-10) and administered by a regional office

of education or an intermediate service center must have

an initial Base Funding Minimum set to an amount equal to

the first-year ASE multiplied by the amount of per pupil

funding received in the previous school year by the lowest

funded similar existing program type. If the enrollment

for a program operated by a regional office of education

or an intermediate service center is zero, then it may not

receive Base Funding Minimum funds for that program in the

next fiscal year, and those funds must be distributed to

Organizational Units under subsection (g).

(2) For the 2018-2019 and subsequent school years, the

Base Funding Minimum of Organizational Units and Specially

Funded Units shall be the sum of (i) the amount of

Evidence-Based Funding for the prior school year, (ii) the

Base Funding Minimum for the prior school year, and (iii)

any amount received by a school district pursuant to

Section 7 of Article 97 of Public Act 100-21.

For the 2022-2023 school year, the Base Funding

Minimum of Organizational Units shall be the amounts

recalculated by the State Board of Education for Fiscal

Year 2019 through Fiscal Year 2022 that were necessary due

to average student enrollment errors for districts

organized under Article 34 of this Code, plus the Fiscal

Year 2022 property tax relief grants provided under

Section 2-3.170 of this Code, ensuring each Organizational

Unit has the correct amount of resources for Fiscal Year

2023 Evidence-Based Funding calculations and that Fiscal

Year 2023 Evidence-Based Funding Distributions are made in

accordance with this Section.

(3) Subject to approval by the General Assembly as

provided in this paragraph (3), an Organizational Unit

that meets all of the following criteria, as determined by

the State Board, shall have District Intervention Money

added to its Base Funding Minimum at the time the Base

Funding Minimum is calculated by the State Board:

(A) The Organizational Unit is operating under an

Independent Authority under Section 2-3.25f-5 of this

Code for a minimum of 4 school years or is subject to

the control of the State Board pursuant to a court

order for a minimum of 4 school years.

(B) The Organizational Unit was designated as a

Tier 1 or Tier 2 Organizational Unit in the previous

school year under paragraph (3) of subsection (g) of

this Section.

(C) The Organizational Unit demonstrates

sustainability through a 5-year financial and

strategic plan.

(D) The Organizational Unit has made sufficient

progress and achieved sufficient stability in the

areas of governance, academic growth, and finances.

As part of its determination under this paragraph (3),

the State Board may consider the Organizational Unit's

summative designation, any accreditations of the

Organizational Unit, or the Organizational Unit's

financial profile, as calculated by the State Board.

If the State Board determines that an Organizational

Unit has met the criteria set forth in this paragraph (3),

it must submit a report to the General Assembly, no later

than January 2 of the fiscal year in which the State Board

makes it determination, on the amount of District

Intervention Money to add to the Organizational Unit's

Base Funding Minimum. The General Assembly must review the

State Board's report and may approve or disapprove, by

joint resolution, the addition of District Intervention

Money. If the General Assembly fails to act on the report

within 40 calendar days from the receipt of the report,

the addition of District Intervention Money is deemed

approved. If the General Assembly approves the amount of

District Intervention Money to be added to the

Organizational Unit's Base Funding Minimum, the District

Intervention Money must be added to the Base Funding

Minimum annually thereafter.

For the first 4 years following the initial year that

the State Board determines that an Organizational Unit has

met the criteria set forth in this paragraph (3) and has

received funding under this Section, the Organizational

Unit must annually submit to the State Board, on or before

November 30, a progress report regarding its financial and

strategic plan under subparagraph (C) of this paragraph

(3). The plan shall include the financial data from the

past 4 annual financial reports or financial audits that

must be presented to the State Board by November 15 of each

year and the approved budget financial data for the

current year. The plan shall be developed according to the

guidelines presented to the Organizational Unit by the

State Board. The plan shall further include financial

projections for the next 3 fiscal years and include a

discussion and financial summary of the Organizational

Unit's facility needs. If the Organizational Unit does not

demonstrate sufficient progress toward its 5-year plan or

if it has failed to file an annual financial report, an

annual budget, a financial plan, a deficit reduction plan,

or other financial information as required by law, the

State Board may establish a Financial Oversight Panel

under Article 1H of this Code. However, if the

Organizational Unit already has a Financial Oversight

Panel, the State Board may extend the duration of the

Panel.

(f) Percent of Adequacy and Final Resources calculation.

(1) The Evidence-Based Funding formula establishes a

Percent of Adequacy for each Organizational Unit in order

to place such units into tiers for the purposes of the

funding distribution system described in subsection (g) of

this Section. Initially, an Organizational Unit's

Preliminary Resources and Preliminary Percent of Adequacy

are calculated pursuant to paragraph (2) of this

subsection (f). Then, an Organizational Unit's Final

Resources and Final Percent of Adequacy are calculated to

account for the Organizational Unit's poverty

concentration levels pursuant to paragraphs (3) and (4) of

this subsection (f).

(2) An Organizational Unit's Preliminary Resources are

equal to the sum of its Local Capacity Target, CPPRT, and

Base Funding Minimum. An Organizational Unit's Preliminary

Percent of Adequacy is the lesser of (i) its Preliminary

Resources divided by its Adequacy Target or (ii) 100%.

(3) Except for Specially Funded Units, an

Organizational Unit's Final Resources are equal to the sum

of its Local Capacity, CPPRT, and Adjusted Base Funding

Minimum. The Base Funding Minimum of each Specially Funded

Unit shall serve as its Final Resources, except that the

Base Funding Minimum for State-approved charter schools

shall not include any portion of general State aid

allocated in the prior year based on the per capita

tuition charge times the charter school enrollment.

(4) An Organizational Unit's Final Percent of Adequacy

is its Final Resources divided by its Adequacy Target. An

Organizational Unit's Adjusted Base Funding Minimum is

equal to its Base Funding Minimum less its Supplemental

Grant Funding, with the resulting figure added to the

product of its Supplemental Grant Funding and Preliminary

Percent of Adequacy.

(g) Evidence-Based Funding formula distribution system.

(1) In each school year under the Evidence-Based

Funding formula, each Organizational Unit receives funding

equal to the sum of its Base Funding Minimum and the unit's

allocation of New State Funds determined pursuant to this

subsection (g). To allocate New State Funds, the

Evidence-Based Funding formula distribution system first

places all Organizational Units into one of 4 tiers in

accordance with paragraph (3) of this subsection (g),

based on the Organizational Unit's Final Percent of

Adequacy. New State Funds are allocated to each of the 4

tiers as follows: Tier 1 Aggregate Funding equals 50% of

all New State Funds, Tier 2 Aggregate Funding equals 49%

of all New State Funds, Tier 3 Aggregate Funding equals

0.9% of all New State Funds, and Tier 4 Aggregate Funding

equals 0.1% of all New State Funds. Each Organizational

Unit within Tier 1 or Tier 2 receives an allocation of New

State Funds equal to its tier Funding Gap, as defined in

the following sentence, multiplied by the tier's

Allocation Rate determined pursuant to paragraph (4) of

this subsection (g). For Tier 1, an Organizational Unit's

Funding Gap equals the tier's Target Ratio, as specified

in paragraph (5) of this subsection (g), multiplied by the

Organizational Unit's Adequacy Target, with the resulting

amount reduced by the Organizational Unit's Final

Resources. For Tier 2, an Organizational Unit's Funding

Gap equals the tier's Target Ratio, as described in

paragraph (5) of this subsection (g), multiplied by the

Organizational Unit's Adequacy Target, with the resulting

amount reduced by the Organizational Unit's Final

Resources and its Tier 1 funding allocation. To determine

the Organizational Unit's Funding Gap, the resulting

amount is then multiplied by a factor equal to one minus

the Organizational Unit's Local Capacity Target

percentage. Each Organizational Unit within Tier 3 or Tier

4 receives an allocation of New State Funds equal to the

product of its Adequacy Target and the tier's Allocation

Rate, as specified in paragraph (4) of this subsection

(g).

(2) To ensure equitable distribution of dollars for

all Tier 2 Organizational Units, no Tier 2 Organizational

Unit shall receive fewer dollars per ASE than any Tier 3

Organizational Unit. Each Tier 2 and Tier 3 Organizational

Unit shall have its funding allocation divided by its ASE.

Any Tier 2 Organizational Unit with a funding allocation

per ASE below the greatest Tier 3 allocation per ASE shall

get a funding allocation equal to the greatest Tier 3

funding allocation per ASE multiplied by the

Organizational Unit's ASE. Each Tier 2 Organizational

Unit's Tier 2 funding allocation shall be multiplied by

the percentage calculated by dividing the original Tier 2

Aggregate Funding by the sum of all Tier 2 Organizational

Units' Tier 2 funding allocation after adjusting

districts' funding below Tier 3 levels.

(3) Organizational Units are placed into one of 4

tiers as follows:

(A) Tier 1 consists of all Organizational Units,

except for Specially Funded Units, with a Percent of

Adequacy less than the Tier 1 Target Ratio. The Tier 1

Target Ratio is the ratio level that allows for Tier 1

Aggregate Funding to be distributed, with the Tier 1

Allocation Rate determined pursuant to paragraph (4)

of this subsection (g).

(B) Tier 2 consists of all Tier 1 Units and all

other Organizational Units, except for Specially

Funded Units, with a Percent of Adequacy of less than

0.90.

(C) Tier 3 consists of all Organizational Units,

except for Specially Funded Units, with a Percent of

Adequacy of at least 0.90 and less than 1.0.

(D) Tier 4 consists of all Organizational Units

with a Percent of Adequacy of at least 1.0.

(4) The Allocation Rates for Tiers 1 through 4 are

determined as follows:

(A) The Tier 1 Allocation Rate is 30%.

(B) The Tier 2 Allocation Rate is the result of the

following equation: Tier 2 Aggregate Funding, divided

by the sum of the Funding Gaps for all Tier 2

Organizational Units, unless the result of such

equation is higher than 1.0. If the result of such

equation is higher than 1.0, then the Tier 2

Allocation Rate is 1.0.

(C) The Tier 3 Allocation Rate is the result of the

following equation: Tier 3 Aggregate Funding, divided

by the sum of the Adequacy Targets of all Tier 3

Organizational Units.

(D) The Tier 4 Allocation Rate is the result of the

following equation: Tier 4 Aggregate Funding, divided

by the sum of the Adequacy Targets of all Tier 4

Organizational Units.

(5) A tier's Target Ratio is determined as follows:

(A) The Tier 1 Target Ratio is the ratio level that

allows for Tier 1 Aggregate Funding to be distributed

with the Tier 1 Allocation Rate.

(B) The Tier 2 Target Ratio is 0.90.

(C) The Tier 3 Target Ratio is 1.0.

(6) If, at any point, the Tier 1 Target Ratio is

greater than 90%, then all Tier 1 funding shall be

allocated to Tier 2 and no Tier 1 Organizational Unit's

funding may be identified.

(7) In the event that all Tier 2 Organizational Units

receive funding at the Tier 2 Target Ratio level, any

remaining New State Funds shall be allocated to Tier 3 and

Tier 4 Organizational Units.

(8) If any Specially Funded Units, excluding Glenwood

Academy, recognized by the State Board do not qualify for

direct funding following the implementation of Public Act

100-465 from any of the funding sources included within

the definition of Base Funding Minimum, the unqualified

portion of the Base Funding Minimum shall be transferred

to one or more appropriate Organizational Units as

determined by the State Superintendent based on the prior

year ASE of the Organizational Units.

(8.5) If a school district withdraws from a special

education cooperative, the portion of the Base Funding

Minimum that is attributable to the school district may be

redistributed to the school district upon withdrawal. The

school district and the cooperative must include the

amount of the Base Funding Minimum that is to be

reapportioned in their withdrawal agreement and notify the

State Board of the change with a copy of the agreement upon

withdrawal.

(9) The Minimum Funding Level is intended to establish

a target for State funding that will keep pace with

inflation and continue to advance equity through the

Evidence-Based Funding formula. The target for State

funding of New Property Tax Relief Pool Funds is

$50,000,000 for State fiscal year 2019 and subsequent

State fiscal years. The Minimum Funding Level is equal to

$350,000,000. In addition to any New State Funds, no more

than $50,000,000 New Property Tax Relief Pool Funds may be

counted toward the Minimum Funding Level. If the sum of

New State Funds and applicable New Property Tax Relief

Pool Funds are less than the Minimum Funding Level, than

funding for tiers shall be reduced in the following

manner:

(A) First, Tier 4 funding shall be reduced by an

amount equal to the difference between the Minimum

Funding Level and New State Funds until such time as

Tier 4 funding is exhausted.

(B) Next, Tier 3 funding shall be reduced by an

amount equal to the difference between the Minimum

Funding Level and New State Funds and the reduction in

Tier 4 funding until such time as Tier 3 funding is

exhausted.

(C) Next, Tier 2 funding shall be reduced by an

amount equal to the difference between the Minimum

Funding Level and New State Funds and the reduction in

Tier 4 and Tier 3.

(D) Finally, Tier 1 funding shall be reduced by an

amount equal to the difference between the Minimum

Funding level and New State Funds and the reduction in

Tier 2, 3, and 4 funding. In addition, the Allocation

Rate for Tier 1 shall be reduced to a percentage equal

to the Tier 1 Allocation Rate set by paragraph (4) of

this subsection (g), multiplied by the result of New

State Funds divided by the Minimum Funding Level.

(9.5) For State fiscal year 2019 and subsequent State

fiscal years, if New State Funds exceed $300,000,000, then

any amount in excess of $300,000,000 shall be dedicated

for purposes of Section 2-3.170 of this Code up to a

maximum of $50,000,000.

(10) In the event of a decrease in the amount of the

appropriation for this Section in any fiscal year after

implementation of this Section, the Organizational Units

receiving Tier 1 and Tier 2 funding, as determined under

paragraph (3) of this subsection (g), shall be held

harmless by establishing a Base Funding Guarantee equal to

the per pupil kindergarten through grade 12 funding

received in accordance with this Section in the prior

fiscal year. Reductions shall be made to the Base Funding

Minimum of Organizational Units in Tier 3 and Tier 4 on a

per pupil basis equivalent to the total number of the ASE

in Tier 3-funded and Tier 4-funded Organizational Units

divided by the total reduction in State funding. The Base

Funding Minimum as reduced shall continue to be applied to

Tier 3 and Tier 4 Organizational Units and adjusted by the

relative formula when increases in appropriations for this

Section resume. In no event may State funding reductions

to Organizational Units in Tier 3 or Tier 4 exceed an

amount that would be less than the Base Funding Minimum

established in the first year of implementation of this

Section. If additional reductions are required, all school

districts shall receive a reduction by a per pupil amount

equal to the aggregate additional appropriation reduction

divided by the total ASE of all Organizational Units.

(11) The State Superintendent shall make minor

adjustments to the distribution formula set forth in this

subsection (g) to account for the rounding of percentages

to the nearest tenth of a percentage and dollar amounts to

the nearest whole dollar.

(h) State Superintendent administration of funding and

district submission requirements.

(1) The State Superintendent shall, in accordance with

appropriations made by the General Assembly, meet the

funding obligations created under this Section.

(2) The State Superintendent shall calculate the

Adequacy Target for each Organizational Unit under this

Section. No Evidence-Based Funding shall be distributed

within an Organizational Unit without the approval of the

unit's school board.

(3) Annually, the State Superintendent shall calculate

and report to each Organizational Unit the unit's

aggregate financial adequacy amount, which shall be the

sum of the Adequacy Target for each Organizational Unit.

The State Superintendent shall calculate and report

separately for each Organizational Unit the unit's total

State funds allocated for its students with disabilities.

The State Superintendent shall calculate and report

separately for each Organizational Unit the amount of

funding and applicable FTE calculated for each Essential

Element of the unit's Adequacy Target.

(4) Annually, the State Superintendent shall calculate

and report to each Organizational Unit the amount the unit

must expend on special education and bilingual education

and computer technology and equipment for Organizational

Units assigned to Tier 1 or Tier 2 that received an

additional $285.50 per student computer technology and

equipment investment grant to their Adequacy Target

pursuant to the unit's Base Funding Minimum, Special

Education Allocation, Bilingual Education Allocation, and

computer technology and equipment investment allocation.

(5) Moneys distributed under this Section shall be

calculated on a school year basis, but paid on a fiscal

year basis, with payments beginning in August and

extending through June. Unless otherwise provided, the

moneys appropriated for each fiscal year shall be

distributed in 22 equal payments at least 2 times monthly

to each Organizational Unit. If moneys appropriated for

any fiscal year are distributed other than monthly, the

distribution shall be on the same basis for each

Organizational Unit.

(6) Any school district that fails, for any given

school year, to maintain school as required by law or to

maintain a recognized school is not eligible to receive

Evidence-Based Funding. In case of non-recognition of one

or more attendance centers in a school district otherwise

operating recognized schools, the claim of the district

shall be reduced in the proportion that the enrollment in

the attendance center or centers bears to the enrollment

of the school district. "Recognized school" means any

public school that meets the standards for recognition by

the State Board. A school district or attendance center

not having recognition status at the end of a school term

is entitled to receive State aid payments due upon a legal

claim that was filed while it was recognized.

(7) School district claims filed under this Section

are subject to Sections 18-9 and 18-12 of this Code,

except as otherwise provided in this Section.

(8) Each fiscal year, the State Superintendent shall

calculate for each Organizational Unit an amount of its

Base Funding Minimum and Evidence-Based Funding that shall

be deemed attributable to the provision of special

educational facilities and services, as defined in Section

14-1.08 of this Code, in a manner that ensures compliance

with maintenance of State financial support requirements

under the federal Individuals with Disabilities Education

Act. An Organizational Unit must use such funds only for

the provision of special educational facilities and

services, as defined in Section 14-1.08 of this Code, and

must comply with any expenditure verification procedures

adopted by the State Board.

(9) All Organizational Units in this State must submit

annual spending plans by the end of September of each year

to the State Board as part of the annual budget process,

which shall describe how each Organizational Unit will

utilize the Base Funding Minimum and Evidence-Based

Funding it receives from this State under this Section

with specific identification of the intended utilization

of Low-Income, English learner, and special education

resources. Additionally, the annual spending plans of each

Organizational Unit shall describe how the Organizational

Unit expects to achieve student growth and how the

Organizational Unit will achieve State education goals, as

defined by the State Board. The State Superintendent may,

from time to time, identify additional requisites for

Organizational Units to satisfy when compiling the annual

spending plans required under this subsection (h). The

format and scope of annual spending plans shall be

developed by the State Superintendent and the State Board

of Education. School districts that serve students under

Article 14C of this Code shall continue to submit

information as required under Section 14C-12 of this Code.

(10) No later than January 1, 2018, the State

Superintendent shall develop a 5-year strategic plan for

all Organizational Units to help in planning for adequacy

funding under this Section. The State Superintendent shall

submit the plan to the Governor and the General Assembly,

as provided in Section 3.1 of the General Assembly

Organization Act. The plan shall include recommendations

for:

(A) a framework for collaborative, professional,

innovative, and 21st century learning environments

using the Evidence-Based Funding model;

(B) ways to prepare and support this State's

educators for successful instructional careers;

(C) application and enhancement of the current

financial accountability measures, the approved State

plan to comply with the federal Every Student Succeeds

Act, and the Illinois Balanced Accountability Measures

in relation to student growth and elements of the

Evidence-Based Funding model; and

(D) implementation of an effective school adequacy

funding system based on projected and recommended

funding levels from the General Assembly.

(11) On an annual basis, the State Superintendent must

recalibrate all of the following per pupil elements of the

Adequacy Target and applied to the formulas, based on the

study of average expenses and as reported in the most

recent annual financial report:

(A) Gifted under subparagraph (M) of paragraph (2)

of subsection (b).

(B) Instructional materials under subparagraph (O)

of paragraph (2) of subsection (b).

(C) Assessment under subparagraph (P) of paragraph

(2) of subsection (b).

(D) Student activities under subparagraph (R) of

paragraph (2) of subsection (b).

(E) Maintenance and operations under subparagraph

(S) of paragraph (2) of subsection (b).

(F) Central office under subparagraph (T) of

paragraph (2) of subsection (b).

(i) Professional Review Panel.

(1) A Professional Review Panel is created to study

and review topics related to the implementation and effect

of Evidence-Based Funding, as assigned by a joint

resolution or Public Act of the General Assembly or a

motion passed by the State Board of Education. The Panel

must provide recommendations to and serve the Governor,

the General Assembly, and the State Board. The State

Superintendent or his or her designee must serve as a

voting member and chairperson of the Panel. The State

Superintendent must appoint a vice chairperson from the

membership of the Panel. The Panel must advance

recommendations based on a three-fifths majority vote of

Panel members present and voting. A minority opinion may

also accompany any recommendation of the Panel. The Panel

shall be appointed by the State Superintendent, except as

otherwise provided in paragraph (2) of this subsection (i)

and include the following members:

(A) Two appointees that represent district

superintendents, recommended by a statewide

organization that represents district superintendents.

(B) Two appointees that represent school boards,

recommended by a statewide organization that

represents school boards.

(C) Two appointees from districts that represent

school business officials, recommended by a statewide

organization that represents school business

officials.

(D) Two appointees that represent school

principals, recommended by a statewide organization

that represents school principals.

(E) Two appointees that represent teachers,

recommended by a statewide organization that

represents teachers.

(F) Two appointees that represent teachers,

recommended by another statewide organization that

represents teachers.

(G) Two appointees that represent regional

superintendents of schools, recommended by

organizations that represent regional superintendents.

(H) Two independent experts selected solely by the

State Superintendent.

(I) Two independent experts recommended by public

universities in this State.

(J) One member recommended by a statewide

organization that represents parents.

(K) Two representatives recommended by collective

impact organizations that represent major metropolitan

areas or geographic areas in Illinois.

(L) One member from a statewide organization

focused on research-based education policy to support

a school system that prepares all students for

college, a career, and democratic citizenship.

(M) One representative from a school district

organized under Article 34 of this Code.

The State Superintendent shall ensure that the

membership of the Panel includes representatives from

school districts and communities reflecting the

geographic, socio-economic, racial, and ethnic diversity

of this State. The State Superintendent shall additionally

ensure that the membership of the Panel includes

representatives with expertise in bilingual education and

special education. Staff from the State Board shall staff

the Panel.

(2) In addition to those Panel members appointed by

the State Superintendent, 4 members of the General

Assembly shall be appointed as follows: one member of the

House of Representatives appointed by the Speaker of the

House of Representatives, one member of the Senate

appointed by the President of the Senate, one member of

the House of Representatives appointed by the Minority

Leader of the House of Representatives, and one member of

the Senate appointed by the Minority Leader of the Senate.

There shall be one additional member appointed by the

Governor. All members appointed by legislative leaders or

the Governor shall be non-voting, ex officio members.

(3) The Panel must study topics at the direction of

the General Assembly or State Board of Education, as

provided under paragraph (1). The Panel may also study the

following topics at the direction of the chairperson:

(A) The format and scope of annual spending plans

referenced in paragraph (9) of subsection (h) of this

Section.

(B) The Comparable Wage Index under this Section.

(C) Maintenance and operations, including capital

maintenance and construction costs.

(D) "At-risk student" definition.

(E) Benefits.

(F) Technology.

(G) Local Capacity Target.

(H) Funding for Alternative Schools, Laboratory

Schools, safe schools, and alternative learning

opportunities programs.

(I) Funding for college and career acceleration

strategies.

(J) Special education investments.

(K) Early childhood investments, in collaboration

with the Illinois Early Learning Council.

(4) (Blank).

(5) Within 5 years after the implementation of this

Section, and every 5 years thereafter, the Panel shall

complete an evaluative study of the entire Evidence-Based

Funding model, including an assessment of whether or not

the formula is achieving State goals. The Panel shall

report to the State Board, the General Assembly, and the

Governor on the findings of the study.

(6) (Blank).

(7) To ensure that (i) the Adequacy Target calculation

under subsection (b) accurately reflects the needs of

students living in poverty or attending schools located in

areas of high poverty, (ii) racial equity within the

Evidence-Based Funding formula is explicitly explored and

advanced, and (iii) the funding goals of the formula

distribution system established under this Section are

sufficient to provide adequate funding for every student

and to fully fund every school in this State, the Panel

shall review the Essential Elements under paragraph (2) of

subsection (b). The Panel shall consider all of the

following in its review:

(A) The financial ability of school districts to

provide instruction in a foreign language to every

student and whether an additional Essential Element

should be added to the formula to ensure that every

student has access to instruction in a foreign

language.

(B) The adult-to-student ratio for each Essential

Element in which a ratio is identified. The Panel

shall consider whether the ratio accurately reflects

the staffing needed to support students living in

poverty or who have traumatic backgrounds.

(C) Changes to the Essential Elements that may be

required to better promote racial equity and eliminate

structural racism within schools.

(D) The impact of investing $350,000,000 in

additional funds each year under this Section and an

estimate of when the school system will become fully

funded under this level of appropriation.

(E) Provide an overview of alternative funding

structures that would enable the State to become fully

funded at an earlier date.

(F) The potential to increase efficiency and to

find cost savings within the school system to expedite

the journey to a fully funded system.

(G) The appropriate levels for reenrolling and

graduating high-risk high school students who have

been previously out of school. These outcomes shall

include enrollment, attendance, skill gains, credit

gains, graduation or promotion to the next grade

level, and the transition to college, training, or

employment, with an emphasis on progressively

increasing the overall attendance.

(H) The evidence-based or research-based practices

that are shown to reduce the gaps and disparities

experienced by African American students in academic

achievement and educational performance, including

practices that have been shown to reduce disparities

in disciplinary rates, drop-out rates, graduation

rates, college matriculation rates, and college

completion rates.

On or before December 31, 2021, the Panel shall report

to the State Board, the General Assembly, and the Governor

on the findings of its review. This paragraph (7) is

inoperative on and after July 1, 2022.

(8) On or before April 1, 2024, the Panel must submit a

report to the General Assembly on annual adjustments to

Glenwood Academy's base-funding minimum in a similar

fashion to school districts under this Section.

(j) References. Beginning July 1, 2017, references in

other laws to general State aid funds or calculations under

Section 18-8.05 of this Code (now repealed) shall be deemed to

be references to evidence-based model formula funds or

calculations under this Section.

(Source: P.A. 101-10, eff. 6-5-19; 101-17, eff. 6-14-19;

101-643, eff. 6-18-20; 101-654, eff. 3-8-21; 102-33, eff.

6-25-21; 102-197, eff. 7-30-21; 102-558, eff. 8-20-21;

102-699, eff. 4-19-22; 102-782, eff. 1-1-23; 102-813, eff.

5-13-22; 102-894, eff. 5-20-22; revised 12-13-22.)

(105 ILCS 5/27-23.1) (from Ch. 122, par. 27-23.1)

Sec. 27-23.1. Parenting education.

(a) The State Board of Education must assist each school

district that offers an evidence-based parenting education

model. School districts may provide instruction in parenting

education for grades 6 through 12 and include such instruction

in the courses of study regularly taught therein. School

districts may give regular school credit for satisfactory

completion by the student of such courses.

As used in this subsection (a), "parenting education"

means and includes instruction in the following:

(1) Child growth and development, including prenatal

development.

(2) Childbirth and child care.

(3) Family structure, function and management.

(4) Prenatal and postnatal care for mothers and

infants.

(5) Prevention of child abuse.

(6) The physical, mental, emotional, social, economic

and psychological aspects of interpersonal and family

relationships.

(7) Parenting skill development.

The State Board of Education shall assist those districts

offering parenting education instruction, upon request, in

developing instructional materials, training teachers, and

establishing appropriate time allotments for each of the areas

included in such instruction.

School districts may offer parenting education courses

during that period of the day which is not part of the regular

school day. Residents of the school district may enroll in

such courses. The school board may establish fees and collect

such charges as may be necessary for attendance at such

courses in an amount not to exceed the per capita cost of the

operation thereof, except that the board may waive all or part

of such charges if it determines that the individual is

indigent or that the educational needs of the individual

requires his or her attendance at such courses.

(b) Beginning with the 2019-2020 school year, from

appropriations made for the purposes of this Section, the

State Board of Education shall implement and administer a

7-year 3-year pilot program supporting the health and wellness

student-learning requirement by utilizing a unit of

instruction on parenting education in participating school

districts that maintain grades 9 through 12, to be determined

by the participating school districts. The program is

encouraged to include, but is not be limited to, instruction

on (i) family structure, function, and management, (ii) the

prevention of child abuse, (iii) the physical, mental,

emotional, social, economic, and psychological aspects of

interpersonal and family relationships, and (iv) parenting

education competency development that is aligned to the social

and emotional learning standards of the student's grade level.

Instruction under this subsection (b) may be included in the

Comprehensive Health Education Program set forth under Section

3 of the Critical Health Problems and Comprehensive Health

Education Act. The State Board of Education is authorized to

make grants to school districts that apply to participate in

the pilot program under this subsection (b). The State Board

of Education shall by rule provide for the form of the

application and criteria to be used and applied in selecting

participating urban, suburban, and rural school districts. The

provisions of this subsection (b), other than this sentence,

are inoperative at the conclusion of the pilot program.

(Source: P.A. 100-1043, eff. 8-23-18.)

Section 5-100. The School Construction Law is amended by

changing Section 5-300 as follows:

(105 ILCS 230/5-300)

Sec. 5-300. Early childhood construction grants.

(a) The Capital Development Board is authorized to make

grants to public school districts and not-for-profit entities

for early childhood construction projects, except that in

fiscal year 2024 those grants may be made only to public school

districts. These grants shall be paid out of moneys

appropriated for that purpose from the School Construction

Fund, the Build Illinois Bond Fund, or the Rebuild Illinois

Projects Fund. No grants may be awarded to entities providing

services within private residences. A public school district

or other eligible entity must provide local matching funds in

the following manner:

(1) A public school district assigned to Tier 1 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 3% of

the grant awarded under this Section.

(2) A public school district assigned to Tier 2 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 7.5% of

the grant awarded under this Section.

(3) A public school district assigned to Tier 3 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 8.75%

of the grant awarded under this Section.

(4) A public school district assigned to Tier 4 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 10% of

the grant awarded under this Section.

A public school district or other eligible entity has no

entitlement to a grant under this Section.

(b) The Capital Development Board shall adopt rules to

implement this Section. These rules need not be the same as the

rules for school construction project grants or school

maintenance project grants. The rules may specify:

(1) the manner of applying for grants;

(2) project eligibility requirements;

(3) restrictions on the use of grant moneys;

(4) the manner in which school districts and other

eligible entities must account for the use of grant

moneys;

(5) requirements that new or improved facilities be

used for early childhood and other related programs for a

period of at least 10 years; and

(6) any other provision that the Capital Development

Board determines to be necessary or useful for the

administration of this Section.

(b-5) When grants are made to non-profit corporations for

the acquisition or construction of new facilities, the Capital

Development Board or any State agency it so designates shall

hold title to or place a lien on the facility for a period of

10 years after the date of the grant award, after which title

to the facility shall be transferred to the non-profit

corporation or the lien shall be removed, provided that the

non-profit corporation has complied with the terms of its

grant agreement. When grants are made to non-profit

corporations for the purpose of renovation or rehabilitation,

if the non-profit corporation does not comply with item (5) of

subsection (b) of this Section, the Capital Development Board

or any State agency it so designates shall recover the grant

pursuant to the procedures outlined in the Illinois Grant

Funds Recovery Act.

(c) The Capital Development Board, in consultation with

the State Board of Education, shall establish standards for

the determination of priority needs concerning early childhood

projects based on projects located in communities in the State

with the greatest underserved population of young children,

utilizing Census data and other reliable local early childhood

service data.

(d) In each school year in which early childhood

construction project grants are awarded, 20% of the total

amount awarded shall be awarded to a school district with a

population of more than 500,000, provided that the school

district complies with the requirements of this Section and

the rules adopted under this Section.

(Source: P.A. 102-16, eff. 6-17-21.)

Section 5-104. The Public Community College Act is amended

by changing Section 2-16.02 as follows:

(110 ILCS 805/2-16.02) (from Ch. 122, par. 102-16.02)

Sec. 2-16.02. Grants. Any community college district that

maintains a community college recognized by the State Board

shall receive, when eligible, grants enumerated in this

Section. Funded semester credit hours or other measures or

both as specified by the State Board shall be used to

distribute grants to community colleges. Funded semester

credit hours shall be defined, for purposes of this Section,

as the greater of (1) the number of semester credit hours, or

equivalent, in all funded instructional categories of students

who have been certified as being in attendance at midterm

during the respective terms of the base fiscal year or (2) the

average of semester credit hours, or equivalent, in all funded

instructional categories of students who have been certified

as being in attendance at midterm during the respective terms

of the base fiscal year and the 2 prior fiscal years. For

purposes of this Section, "base fiscal year" means the fiscal

year 2 years prior to the fiscal year for which the grants are

appropriated. Such students shall have been residents of

Illinois and shall have been enrolled in courses that are part

of instructional program categories approved by the State

Board and that are applicable toward an associate degree or

certificate. Courses that are eligible for reimbursement are

those courses for which the district pays 50% or more of the

program costs from unrestricted revenue sources, with the

exception of dual credit courses and courses offered by

contract with the Department of Corrections in correctional

institutions. For the purposes of this Section, "unrestricted

revenue sources" means those revenues in which the provider of

the revenue imposes no financial limitations upon the district

as it relates to the expenditure of the funds. Except for

Fiscal Year 2012, base operating grants shall be paid based on

rates per funded semester credit hour or equivalent calculated

by the State Board for funded instructional categories using

cost of instruction, enrollment, inflation, and other relevant

factors. For Fiscal Year 2012, the allocations for base

operating grants to community college districts shall be the

same as they were in Fiscal Year 2011, reduced or increased

proportionately according to the appropriation for base

operating grants for Fiscal Year 2012.

Equalization grants shall be calculated by the State Board

by determining a local revenue factor for each district by:

(A) adding (1) each district's Corporate Personal Property

Replacement Fund allocations from the base fiscal year or the

average of the base fiscal year and prior year, whichever is

less, divided by the applicable statewide average tax rate to

(2) the district's most recently audited year's equalized

assessed valuation or the average of the most recently audited

year and prior year, whichever is less, (B) then dividing by

the district's audited full-time equivalent resident students

for the base fiscal year or the average for the base fiscal

year and the 2 prior fiscal years, whichever is greater, and

(C) then multiplying by the applicable statewide average tax

rate. The State Board shall calculate a statewide weighted

average threshold by applying the same methodology to the

totals of all districts' Corporate Personal Property Tax

Replacement Fund allocations, equalized assessed valuations,

and audited full-time equivalent district resident students

and multiplying by the applicable statewide average tax rate.

The difference between the statewide weighted average

threshold and the local revenue factor, multiplied by the

number of full-time equivalent resident students, shall

determine the amount of equalization funding that each

district is eligible to receive. A percentage factor, as

determined by the State Board, may be applied to the statewide

threshold as a method for allocating equalization funding. A

minimum equalization grant of an amount per district as

determined by the State Board shall be established for any

community college district which qualifies for an equalization

grant based upon the preceding criteria, but becomes

ineligible for equalization funding, or would have received a

grant of less than the minimum equalization grant, due to

threshold prorations applied to reduce equalization funding.

As of July 1, 2013, a community college district eligible to

receive an equalization grant based upon the preceding

criteria must maintain a minimum required combined in-district

tuition and universal fee rate per semester credit hour equal

to 70% of the State-average combined rate, as determined by

the State Board, or the total revenue received by the

community college district from combined in-district tuition

and universal fees must be at least 30% of the total revenue

received by the community college district, as determined by

the State Board, for equalization funding. As of July 1, 2004,

a community college district must maintain a minimum required

operating tax rate equal to at least 95% of its maximum

authorized tax rate to qualify for equalization funding. This

95% minimum tax rate requirement shall be based upon the

maximum operating tax rate as limited by the Property Tax

Extension Limitation Law.

The State Board shall distribute such other grants as may

be authorized or appropriated by the General Assembly. The

State Board may adopt any rules necessary for the purposes of

implementing and distributing funds pursuant to an authorized

or appropriated grant.

Each community college district entitled to State grants

under this Section must submit a report of its enrollment to

the State Board not later than 30 days following the end of

each semester or term in a format prescribed by the State

Board. These semester credit hours, or equivalent, shall be

certified by each district on forms provided by the State

Board. Each district's certified semester credit hours, or

equivalent, are subject to audit pursuant to Section 3-22.1.

The State Board shall certify, prepare, and submit monthly

vouchers to the State Comptroller setting forth an amount

equal to one-twelfth of the grants approved by the State Board

for base operating grants and equalization grants. The State

Board shall prepare and submit to the State Comptroller

vouchers for payments of other grants as appropriated by the

General Assembly. If the amount appropriated for grants is

different from the amount provided for such grants under this

Act, the grants shall be proportionately reduced or increased

accordingly.

For the purposes of this Section, "resident student" means

a student in a community college district who maintains

residency in that district or meets other residency

definitions established by the State Board, and who was

enrolled either in one of the approved instructional program

categories in that district, or in another community college

district to which the resident's district is paying tuition

under Section 6-2 or with which the resident's district has

entered into a cooperative agreement in lieu of such tuition.

Students shall be classified as residents of the community

college district without meeting the 30-day residency

requirement of the district if they are currently residing in

the district and are youth (i) who are currently under the

legal guardianship of the Illinois Department of Children and

Family Services or have recently been emancipated from the

Department and (ii) who had previously met the 30-day

residency requirement of the district but who had a placement

change into a new community college district. The student, a

caseworker or other personnel of the Department, or the

student's attorney or guardian ad litem appointed under the

Juvenile Court Act of 1987 shall provide the district with

proof of current in-district residency.

For the purposes of this Section, a "full-time equivalent"

student is equal to 30 semester credit hours.

The Illinois Community College Board Contracts and Grants

Fund is hereby created in the State Treasury. Items of income

to this fund shall include any grants, awards, endowments, or

like proceeds, and where appropriate, other funds made

available through contracts with governmental, public, and

private agencies or persons. The General Assembly shall from

time to time make appropriations payable from such fund for

the support, improvement, and expenses of the State Board and

Illinois community college districts.

(Source: P.A. 99-845, eff. 1-1-17; 100-884, eff. 1-1-19.)

Section 5-105. The Higher Education Student Assistance Act

is amended by changing Sections 35 and 65.100 as follows:

(110 ILCS 947/35)

Sec. 35. Monetary award program.

(a) The Commission shall, each year, receive and consider

applications for grant assistance under this Section. Subject

to a separate appropriation for such purposes, an applicant is

eligible for a grant under this Section when the Commission

finds that the applicant:

(1) is a resident of this State and a citizen or

permanent resident of the United States;

(2) is enrolled or has been accepted for enrollment in

a qualified institution for the purpose of obtaining a

degree, certificate, or other credential offered by the

institution, as applicable; and

(3) in the absence of grant assistance, will be

deterred by financial considerations from completing an

educational program at the qualified institution of his or

her choice.

(b) The Commission shall award renewals only upon the

student's application and upon the Commission's finding that

the applicant:

(1) has remained a student in good standing;

(2) remains a resident of this State; and

(3) is in a financial situation that continues to

warrant assistance.

(c) All grants shall be applicable only to tuition and

necessary fee costs. The Commission shall determine the grant

amount for each student, which shall not exceed the smallest

of the following amounts:

(1) subject to appropriation, $5,468 for fiscal year

2009, $5,968 for fiscal year 2010, $6,468 for fiscal year

2011 and each fiscal year thereafter through fiscal year

2022, and $8,508 for fiscal year 2023, and $10,896 for

fiscal year 2024 and each fiscal year thereafter, or such

lesser amount as the Commission finds to be available,

during an academic year;

(2) the amount which equals 2 semesters or 3 quarters

tuition and other necessary fees required generally by the

institution of all full-time undergraduate students; or

(3) such amount as the Commission finds to be

appropriate in view of the applicant's financial

resources.

Subject to appropriation, the maximum grant amount for

students not subject to subdivision (1) of this subsection (c)

must be increased by the same percentage as any increase made

by law to the maximum grant amount under subdivision (1) of

this subsection (c).

"Tuition and other necessary fees" as used in this Section

include the customary charge for instruction and use of

facilities in general, and the additional fixed fees charged

for specified purposes, which are required generally of

nongrant recipients for each academic period for which the

grant applicant actually enrolls, but do not include fees

payable only once or breakage fees and other contingent

deposits which are refundable in whole or in part. The

Commission may prescribe, by rule not inconsistent with this

Section, detailed provisions concerning the computation of

tuition and other necessary fees.

(d) No applicant, including those presently receiving

scholarship assistance under this Act, is eligible for

monetary award program consideration under this Act after

receiving a baccalaureate degree or the equivalent of 135

semester credit hours of award payments.

(d-5) In this subsection (d-5), "renewing applicant" means

a student attending an institution of higher learning who

received a Monetary Award Program grant during the prior

academic year. Beginning with the processing of applications

for the 2020-2021 academic year, the Commission shall annually

publish a priority deadline date for renewing applicants.

Subject to appropriation, a renewing applicant who files by

the published priority deadline date shall receive a grant if

he or she continues to meet the eligibility requirements under

this Section. A renewing applicant's failure to apply by the

priority deadline date established under this subsection (d-5)

shall not disqualify him or her from receiving a grant if

sufficient funding is available to provide awards after that

date.

(e) The Commission, in determining the number of grants to

be offered, shall take into consideration past experience with

the rate of grant funds unclaimed by recipients. The

Commission shall notify applicants that grant assistance is

contingent upon the availability of appropriated funds.

(e-5) The General Assembly finds and declares that it is

an important purpose of the Monetary Award Program to

facilitate access to college both for students who pursue

postsecondary education immediately following high school and

for those who pursue postsecondary education later in life,

particularly Illinoisans who are dislocated workers with

financial need and who are seeking to improve their economic

position through education. For the 2015-2016 and 2016-2017

academic years, the Commission shall give additional and

specific consideration to the needs of dislocated workers with

the intent of allowing applicants who are dislocated workers

an opportunity to secure financial assistance even if applying

later than the general pool of applicants. The Commission's

consideration shall include, in determining the number of

grants to be offered, an estimate of the resources needed to

serve dislocated workers who apply after the Commission

initially suspends award announcements for the upcoming

regular academic year, but prior to the beginning of that

academic year. For the purposes of this subsection (e-5), a

dislocated worker is defined as in the federal Workforce

Innovation and Opportunity Act.

(f) (Blank).

(g) The Commission shall determine the eligibility of and

make grants to applicants enrolled at qualified for-profit

institutions in accordance with the criteria set forth in this

Section. The eligibility of applicants enrolled at such

for-profit institutions shall be limited as follows:

(1) Beginning with the academic year 1997, only to

eligible first-time freshmen and first-time transfer

students who have attained an associate degree.

(2) Beginning with the academic year 1998, only to

eligible freshmen students, transfer students who have

attained an associate degree, and students who receive a

grant under paragraph (1) for the academic year 1997 and

whose grants are being renewed for the academic year 1998.

(3) Beginning with the academic year 1999, to all

eligible students.

(h) The Commission may award a grant to an eligible

applicant enrolled at an Illinois public institution of higher

learning in a program that will culminate in the award of an

occupational or career and technical certificate as that term

is defined in 23 Ill. Adm. Code 1501.301.

(i) The Commission may adopt rules to implement this

Section.

(Source: P.A. 101-81, eff. 7-12-19; 102-699, eff. 4-19-22.)

(110 ILCS 947/65.100)

(Section scheduled to be repealed on October 1, 2024)

Sec. 65.100. AIM HIGH Grant Pilot Program.

(a) The General Assembly makes all of the following

findings:

(1) Both access and affordability are important

aspects of the Illinois Public Agenda for College and

Career Success report.

(2) This State is in the top quartile with respect to

the percentage of family income needed to pay for college.

(3) Research suggests that as loan amounts increase,

rather than an increase in grant amounts, the probability

of college attendance decreases.

(4) There is further research indicating that

socioeconomic status may affect the willingness of

students to use loans to attend college.

(5) Strategic use of tuition discounting can decrease

the amount of loans that students must use to pay for

tuition.

(6) A modest, individually tailored tuition discount

can make the difference in a student choosing to attend

college and enhance college access for low-income and

middle-income families.

(7) Even if the federally calculated financial need

for college attendance is met, the federally determined

Expected Family Contribution can still be a daunting

amount.

(8) This State is the second largest exporter of

students in the country.

(9) When talented Illinois students attend

universities in this State, the State and those

universities benefit.

(10) State universities in other states have adopted

pricing and incentives that allow many Illinois residents

to pay less to attend an out-of-state university than to

remain in this State for college.

(11) Supporting Illinois student attendance at

Illinois public universities can assist in State efforts

to maintain and educate a highly trained workforce.

(12) Modest tuition discounts that are individually

targeted and tailored can result in enhanced revenue for

public universities.

(13) By increasing a public university's capacity to

strategically use tuition discounting, the public

university will be capable of creating enhanced tuition

revenue by increasing enrollment yields.

(b) In this Section:

"Eligible applicant" means a student from any high school

in this State, whether or not recognized by the State Board of

Education, who is engaged in a program of study that in due

course will be completed by the end of the school year and who

meets all of the qualifications and requirements under this

Section.

"Tuition and other necessary fees" includes the customary

charge for instruction and use of facilities in general and

the additional fixed fees charged for specified purposes that

are required generally of non-grant recipients for each

academic period for which the grant applicant actually

enrolls, but does not include fees payable only once or

breakage fees and other contingent deposits that are

refundable in whole or in part. The Commission may adopt, by

rule not inconsistent with this Section, detailed provisions

concerning the computation of tuition and other necessary

fees.

(c) Beginning with the 2019-2020 academic year, each

public university may establish a merit-based scholarship

pilot program known as the AIM HIGH Grant Pilot Program. Each

year, the Commission shall receive and consider applications

from public universities under this Section. Subject to

appropriation and any tuition waiver limitation established by

the Board of Higher Education, a public university campus may

award a grant to a student under this Section if it finds that

the applicant meets all of the following criteria:

(1) He or she is a resident of this State and a citizen

or eligible noncitizen of the United States.

(2) He or she files a Free Application for Federal

Student Aid and demonstrates financial need with a

household income no greater than 8 6 times the poverty

guidelines updated periodically in the Federal Register by

the U.S. Department of Health and Human Services under the

authority of 42 U.S.C. 9902(2). The household income of

the applicant at the time of initial application shall be

deemed to be the household income of the applicant for the

duration of the pilot program.

(3) He or she meets the minimum cumulative grade point

average or ACT or SAT college admissions test score, as

determined by the public university campus.

(4) He or she is enrolled in a public university as an

undergraduate student on a full-time basis.

(5) He or she has not yet received a baccalaureate

degree or the equivalent of 135 semester credit hours.

(6) He or she is not incarcerated.

(7) He or she is not in default on any student loan or

does not owe a refund or repayment on any State or federal

grant or scholarship.

(8) Any other reasonable criteria, as determined by

the public university campus.

(d) Each public university campus shall determine grant

renewal criteria consistent with the requirements under this

Section.

(e) Each participating public university campus shall post

on its Internet website criteria and eligibility requirements

for receiving awards that use funds under this Section that

include a range in the sizes of these individual awards. The

criteria and amounts must also be reported to the Commission

and the Board of Higher Education, who shall post the

information on their respective Internet websites.

(f) After enactment of an appropriation for this Program,

the Commission shall determine an allocation of funds to each

public university in an amount proportionate to the number of

undergraduate students who are residents of this State and

citizens or eligible noncitizens of the United States and who

were enrolled at each public university campus in the previous

academic year. All applications must be made to the Commission

on or before a date determined by the Commission and on forms

that the Commission shall provide to each public university

campus. The form of the application and the information

required shall be determined by the Commission and shall

include, without limitation, the total public university

campus funds used to match funds received from the Commission

in the previous academic year under this Section, if any, the

total enrollment of undergraduate students who are residents

of this State from the previous academic year, and any

supporting documents as the Commission deems necessary. Each

public university campus shall match the amount of funds

received by the Commission with financial aid for eligible

students.

A public university in which an average of at least 49% of

the students seeking a bachelor's degree or certificate

received a Pell Grant over the prior 3 academic years, as

reported to the Commission, shall match 20% of the amount of

funds awarded in a given academic year with non-loan financial

aid for eligible students. A public university in which an

average of less than 49% of the students seeking a bachelor's

degree or certificate received a Pell Grant over the prior 3

academic years, as reported to the Commission, shall match 60%

of the amount of funds awarded in a given academic year with

non-loan financial aid for eligible students.

A public university campus is not required to claim its

entire allocation. The Commission shall make available to all

public universities, on a date determined by the Commission,

any unclaimed funds and the funds must be made available to

those public university campuses in the proportion determined

under this subsection (f), excluding from the calculation

those public university campuses not claiming their full

allocations.

Each public university campus may determine the award

amounts for eligible students on an individual or broad basis,

but, subject to renewal eligibility, each renewed award may

not be less than the amount awarded to the eligible student in

his or her first year attending the public university campus.

Notwithstanding this limitation, a renewal grant may be

reduced due to changes in the student's cost of attendance,

including, but not limited to, if a student reduces the number

of credit hours in which he or she is enrolled, but remains a

full-time student, or switches to a course of study with a

lower tuition rate.

An eligible applicant awarded grant assistance under this

Section is eligible to receive other financial aid. Total

grant aid to the student from all sources may not exceed the

total cost of attendance at the public university campus.

(g) All money allocated to a public university campus

under this Section may be used only for financial aid purposes

for students attending the public university campus during the

academic year, not including summer terms. Notwithstanding any

other provision of law to the contrary, any funds received by a

public university campus under this Section that are not

granted to students in the academic year for which the funds

are received may be retained by the public university campus

for expenditure on students participating in the Program or

students eligible to participate in the Program.

(h) Each public university campus that establishes a

Program under this Section must annually report to the

Commission, on or before a date determined by the Commission,

the number of undergraduate students enrolled at that campus

who are residents of this State.

(i) Each public university campus must report to the

Commission the total non-loan financial aid amount given by

the public university campus to undergraduate students in the

2017-2018 academic year, not including the summer term. To be

eligible to receive funds under the Program, a public

university campus may not decrease the total amount of

non-loan financial aid it gives to undergraduate students, not

including any funds received from the Commission under this

Section or any funds used to match grant awards under this

Section, to an amount lower than the reported amount for the

2017-2018 academic year, not including the summer term.

(j) On or before a date determined by the Commission, each

public university campus that participates in the Program

under this Section shall annually submit a report to the

Commission with all of the following information:

(1) The Program's impact on tuition revenue and

enrollment goals and increase in access and affordability

at the public university campus.

(2) Total funds received by the public university

campus under the Program.

(3) Total non-loan financial aid awarded to

undergraduate students attending the public university

campus.

(4) Total amount of funds matched by the public

university campus.

(5) Total amount of claimed and unexpended funds

retained by the public university campus.

(6) The percentage of total financial aid distributed

under the Program by the public university campus.

(7) The total number of students receiving grants from

the public university campus under the Program and those

students' grade level, race, gender, income level, family

size, Monetary Award Program eligibility, Pell Grant

eligibility, and zip code of residence and the amount of

each grant award. This information shall include unit

record data on those students regarding variables

associated with the parameters of the public university's

Program, including, but not limited to, a student's ACT or

SAT college admissions test score, high school or

university cumulative grade point average, or program of

study.

On or before October 1, 2020 and annually on or before

October 1 thereafter, the Commission shall submit a report

with the findings under this subsection (j) and any other

information regarding the AIM HIGH Grant Pilot Program to (i)

the Governor, (ii) the Speaker of the House of

Representatives, (iii) the Minority Leader of the House of

Representatives, (iv) the President of the Senate, and (v) the

Minority Leader of the Senate. The reports to the General

Assembly shall be filed with the Clerk of the House of

Representatives and the Secretary of the Senate in electronic

form only, in the manner that the Clerk and the Secretary shall

direct. The Commission's report may not disaggregate data to a

level that may disclose personally identifying information of

individual students.

The sharing and reporting of student data under this

subsection (j) must be in accordance with the requirements

under the federal Family Educational Rights and Privacy Act of

1974 and the Illinois School Student Records Act. All parties

must preserve the confidentiality of the information as

required by law. The names of the grant recipients under this

Section are not subject to disclosure under the Freedom of

Information Act.

Public university campuses that fail to submit a report

under this subsection (j) or that fail to adhere to any other

requirements under this Section may not be eligible for

distribution of funds under the Program for the next academic

year, but may be eligible for distribution of funds for each

academic year thereafter.

(k) The Commission shall adopt rules to implement this

Section.

(l) This Section is repealed on October 1, 2024.

(Source: P.A. 100-587, eff. 6-4-18; 100-1015, eff. 8-21-18;

100-1183, eff. 4-4-19; 101-81, eff. 7-12-19; 101-613, eff.

6-1-20; 101-643, eff. 6-18-20; 101-654, eff. 3-8-21.)

Section 5-110. If and only if House Bill 2041 of the 103rd

General Assembly becomes law, then the Private College Act is

amended by adding Section 14.12 as follows:

(110 ILCS 1005/14.12 new)

Sec. 14.12. Transfer of Fund Balance. On the effective

date of this Section, or as soon thereafter as practical, the

State Comptroller shall direct and the State Treasurer shall

transfer the remaining balance from the Private College

Academic Quality Assurance Fund into the Academic Quality

Assurance Fund. Upon completion of the transfer, the Private

College Academic Quality Assurance Fund is dissolved, and any

future deposits due to that Fund and any outstanding

obligations or liabilities of that Fund pass to the Academic

Quality Assurance Fund. This Section is repealed on January 1,

2024.

Section 5-120. The Illinois Health Benefits Exchange Law

is amended by adding Section 5-30 as follows:

(215 ILCS 122/5-30 new)

Sec. 5-30. Transfers from Insurance Producer

Administration Fund. During fiscal year 2024 only, at the

direction of and upon notification from the Director of

Insurance, the State Comptroller shall direct and the State

Treasurer shall transfer up to a total of $10,000,000 from the

Insurance Producer Administration Fund to the Illinois Health

Benefits Exchange Fund. This Section is repealed on January 1,

2025.

Section 5-121. The Auction License Act is amended by

changing Section 10-50 as follows:

(225 ILCS 407/10-50)

(Section scheduled to be repealed on January 1, 2030)

Sec. 10-50. Fees; disposition of funds.

(a) The Department shall establish by rule a schedule of

fees for the administration and maintenance of this Act. Such

fees shall be nonrefundable.

(b) Prior to July 1, 2023, all fees collected under this

Act shall be deposited into the General Professions Dedicated

Fund and appropriated to the Department for the ordinary and

contingent expenses of the Department in the administration of

this Act. Beginning on July 1, 2023, all fees, fines,

penalties, or other monies received or collected pursuant to

this Act shall be deposited in the Division of Real Estate

General Fund. On or after July 1, 2023, at the direction of the

Department, the Comptroller shall direct and the Treasurer

shall transfer the remaining balance of funds collected under

this Act from the General Professions Dedicated Fund to the

Division of Real Estate General Fund.

(Source: P.A. 102-970, eff. 5-27-22.)

Section 5-123. The Illinois Horse Racing Act of 1975 is

amended by changing Sections 30 and 31 as follows:

(230 ILCS 5/30) (from Ch. 8, par. 37-30)

Sec. 30. (a) The General Assembly declares that it is the

policy of this State to encourage the breeding of thoroughbred

horses in this State and the ownership of such horses by

residents of this State in order to provide for: sufficient

numbers of high quality thoroughbred horses to participate in

thoroughbred racing meetings in this State, and to establish

and preserve the agricultural and commercial benefits of such

breeding and racing industries to the State of Illinois. It is

the intent of the General Assembly to further this policy by

the provisions of this Act.

(b) Each organization licensee conducting a thoroughbred

racing meeting pursuant to this Act shall provide at least two

races each day limited to Illinois conceived and foaled horses

or Illinois foaled horses or both. A minimum of 6 races shall

be conducted each week limited to Illinois conceived and

foaled or Illinois foaled horses or both. No horses shall be

permitted to start in such races unless duly registered under

the rules of the Department of Agriculture.

(c) Conditions of races under subsection (b) shall be

commensurate with past performance, quality, and class of

Illinois conceived and foaled and Illinois foaled horses

available. If, however, sufficient competition cannot be had

among horses of that class on any day, the races may, with

consent of the Board, be eliminated for that day and

substitute races provided.

(d) There is hereby created a special fund of the State

Treasury to be known as the Illinois Thoroughbred Breeders

Fund.

Beginning on June 28, 2019 (the effective date of Public

Act 101-31) this amendatory Act of the 101st General Assembly,

the Illinois Thoroughbred Breeders Fund shall become a

non-appropriated trust fund held separate from State moneys.

Expenditures from this Fund shall no longer be subject to

appropriation.

Except as provided in subsection (g) of Section 27 of this

Act, 8.5% of all the monies received by the State as privilege

taxes on Thoroughbred racing meetings shall be paid into the

Illinois Thoroughbred Breeders Fund.

Notwithstanding any provision of law to the contrary,

amounts deposited into the Illinois Thoroughbred Breeders Fund

from revenues generated by gaming pursuant to an organization

gaming license issued under the Illinois Gambling Act after

June 28, 2019 (the effective date of Public Act 101-31) this

amendatory Act of the 101st General Assembly shall be in

addition to tax and fee amounts paid under this Section for

calendar year 2019 and thereafter.

(e) The Illinois Thoroughbred Breeders Fund shall be

administered by the Department of Agriculture with the advice

and assistance of the Advisory Board created in subsection (f)

of this Section.

(f) The Illinois Thoroughbred Breeders Fund Advisory Board

shall consist of the Director of the Department of

Agriculture, who shall serve as Chairman; a member of the

Illinois Racing Board, designated by it; 2 representatives of

the organization licensees conducting thoroughbred racing

meetings, recommended by them; 2 representatives of the

Illinois Thoroughbred Breeders and Owners Foundation,

recommended by it; one representative of the Horsemen's

Benevolent Protective Association; and one representative from

the Illinois Thoroughbred Horsemen's Association. Advisory

Board members shall serve for 2 years commencing January 1 of

each odd numbered year. If representatives of the organization

licensees conducting thoroughbred racing meetings, the

Illinois Thoroughbred Breeders and Owners Foundation, the

Horsemen's Benevolent Protection Association, and the Illinois

Thoroughbred Horsemen's Association have not been recommended

by January 1, of each odd numbered year, the Director of the

Department of Agriculture shall make an appointment for the

organization failing to so recommend a member of the Advisory

Board. Advisory Board members shall receive no compensation

for their services as members but shall be reimbursed for all

actual and necessary expenses and disbursements incurred in

the execution of their official duties.

(g) Monies expended from the Illinois Thoroughbred

Breeders Fund shall be expended by the Department of

Agriculture, with the advice and assistance of the Illinois

Thoroughbred Breeders Fund Advisory Board, for the following

purposes only:

(1) To provide purse supplements to owners of horses

participating in races limited to Illinois conceived and

foaled and Illinois foaled horses. Any such purse

supplements shall not be included in and shall be paid in

addition to any purses, stakes, or breeders' awards

offered by each organization licensee as determined by

agreement between such organization licensee and an

organization representing the horsemen. No monies from the

Illinois Thoroughbred Breeders Fund shall be used to

provide purse supplements for claiming races in which the

minimum claiming price is less than $7,500.

(2) To provide stakes and awards to be paid to the

owners of the winning horses in certain races limited to

Illinois conceived and foaled and Illinois foaled horses

designated as stakes races.

(2.5) To provide an award to the owner or owners of an

Illinois conceived and foaled or Illinois foaled horse

that wins a maiden special weight, an allowance, overnight

handicap race, or claiming race with claiming price of

$10,000 or more providing the race is not restricted to

Illinois conceived and foaled or Illinois foaled horses.

Awards shall also be provided to the owner or owners of

Illinois conceived and foaled and Illinois foaled horses

that place second or third in those races. To the extent

that additional moneys are required to pay the minimum

additional awards of 40% of the purse the horse earns for

placing first, second or third in those races for Illinois

foaled horses and of 60% of the purse the horse earns for

placing first, second or third in those races for Illinois

conceived and foaled horses, those moneys shall be

provided from the purse account at the track where earned.

(3) To provide stallion awards to the owner or owners

of any stallion that is duly registered with the Illinois

Thoroughbred Breeders Fund Program whose duly registered

Illinois conceived and foaled offspring wins a race

conducted at an Illinois thoroughbred racing meeting other

than a claiming race, provided that the stallion stood

service within Illinois at the time the offspring was

conceived and that the stallion did not stand for service

outside of Illinois at any time during the year in which

the offspring was conceived.

(4) To provide $75,000 annually for purses to be

distributed to county fairs that provide for the running

of races during each county fair exclusively for the

thoroughbreds conceived and foaled in Illinois. The

conditions of the races shall be developed by the county

fair association and reviewed by the Department with the

advice and assistance of the Illinois Thoroughbred

Breeders Fund Advisory Board. There shall be no wagering

of any kind on the running of Illinois conceived and

foaled races at county fairs.

(4.1) To provide purse money for an Illinois stallion

stakes program.

(5) No less than 90% of all monies expended from the

Illinois Thoroughbred Breeders Fund shall be expended for

the purposes in (1), (2), (2.5), (3), (4), (4.1), and (5)

as shown above.

(6) To provide for educational programs regarding the

thoroughbred breeding industry.

(7) To provide for research programs concerning the

health, development and care of the thoroughbred horse.

(8) To provide for a scholarship and training program

for students of equine veterinary medicine.

(9) To provide for dissemination of public information

designed to promote the breeding of thoroughbred horses in

Illinois.

(10) To provide for all expenses incurred in the

administration of the Illinois Thoroughbred Breeders Fund.

(h) The Illinois Thoroughbred Breeders Fund is not subject

to administrative charges or chargebacks, including, but not

limited to, those authorized under Section 8h of the State

Finance Act.

(i) A sum equal to 13% of the first prize money of every

purse won by an Illinois foaled or Illinois conceived and

foaled horse in races not limited to Illinois foaled horses or

Illinois conceived and foaled horses, or both, shall be paid

by the organization licensee conducting the horse race

meeting. Such sum shall be paid 50% from the organization

licensee's share of the money wagered and 50% from the purse

account as follows: 11 1/2% to the breeder of the winning horse

and 1 1/2% to the organization representing thoroughbred

breeders and owners who representative serves on the Illinois

Thoroughbred Breeders Fund Advisory Board for verifying the

amounts of breeders' awards earned, ensuring their

distribution in accordance with this Act, and servicing and

promoting the Illinois thoroughbred horse racing industry.

Beginning in the calendar year in which an organization

licensee that is eligible to receive payments under paragraph

(13) of subsection (g) of Section 26 of this Act begins to

receive funds from gaming pursuant to an organization gaming

license issued under the Illinois Gambling Act, a sum equal to

21 1/2% of the first prize money of every purse won by an

Illinois foaled or an Illinois conceived and foaled horse in

races not limited to an Illinois conceived and foaled horse,

or both, shall be paid 30% from the organization licensee's

account and 70% from the purse account as follows: 20% to the

breeder of the winning horse and 1 1/2% to the organization

representing thoroughbred breeders and owners whose

representatives serve on the Illinois Thoroughbred Breeders

Fund Advisory Board for verifying the amounts of breeders'

awards earned, ensuring their distribution in accordance with

this Act, and servicing and promoting the Illinois

Thoroughbred racing industry. The organization representing

thoroughbred breeders and owners shall cause all expenditures

of monies received under this subsection (i) to be audited at

least annually by a registered public accountant. The

organization shall file copies of each annual audit with the

Racing Board, the Clerk of the House of Representatives and

the Secretary of the Senate, and shall make copies of each

annual audit available to the public upon request and upon

payment of the reasonable cost of photocopying the requested

number of copies. Such payments shall not reduce any award to

the owner of the horse or reduce the taxes payable under this

Act. Upon completion of its racing meet, each organization

licensee shall deliver to the organization representing

thoroughbred breeders and owners whose representative serves

on the Illinois Thoroughbred Breeders Fund Advisory Board a

listing of all the Illinois foaled and the Illinois conceived

and foaled horses which won breeders' awards and the amount of

such breeders' awards under this subsection to verify accuracy

of payments and assure proper distribution of breeders' awards

in accordance with the provisions of this Act. Such payments

shall be delivered by the organization licensee within 30 days

of the end of each race meeting.

(j) A sum equal to 13% of the first prize money won in

every race limited to Illinois foaled horses or Illinois

conceived and foaled horses, or both, shall be paid in the

following manner by the organization licensee conducting the

horse race meeting, 50% from the organization licensee's share

of the money wagered and 50% from the purse account as follows:

11 1/2% to the breeders of the horses in each such race which

are the official first, second, third, and fourth finishers

and 1 1/2% to the organization representing thoroughbred

breeders and owners whose representatives serve on the

Illinois Thoroughbred Breeders Fund Advisory Board for

verifying the amounts of breeders' awards earned, ensuring

their proper distribution in accordance with this Act, and

servicing and promoting the Illinois horse racing industry.

Beginning in the calendar year in which an organization

licensee that is eligible to receive payments under paragraph

(13) of subsection (g) of Section 26 of this Act begins to

receive funds from gaming pursuant to an organization gaming

license issued under the Illinois Gambling Act, a sum of 21

1/2% of every purse in a race limited to Illinois foaled horses

or Illinois conceived and foaled horses, or both, shall be

paid by the organization licensee conducting the horse race

meeting. Such sum shall be paid 30% from the organization

licensee's account and 70% from the purse account as follows:

20% to the breeders of the horses in each such race who are

official first, second, third and fourth finishers and 1 1/2%

to the organization representing thoroughbred breeders and

owners whose representatives serve on the Illinois

Thoroughbred Breeders Fund Advisory Board for verifying the

amounts of breeders' awards earned, ensuring their proper

distribution in accordance with this Act, and servicing and

promoting the Illinois thoroughbred horse racing industry. The

organization representing thoroughbred breeders and owners

shall cause all expenditures of moneys received under this

subsection (j) to be audited at least annually by a registered

public accountant. The organization shall file copies of each

annual audit with the Racing Board, the Clerk of the House of

Representatives and the Secretary of the Senate, and shall

make copies of each annual audit available to the public upon

request and upon payment of the reasonable cost of

photocopying the requested number of copies. The copies of the

audit to the General Assembly shall be filed with the Clerk of

the House of Representatives and the Secretary of the Senate

in electronic form only, in the manner that the Clerk and the

Secretary shall direct.

The amounts paid to the breeders in accordance with this

subsection shall be distributed as follows:

(1) 60% of such sum shall be paid to the breeder of the

horse which finishes in the official first position;

(2) 20% of such sum shall be paid to the breeder of the

horse which finishes in the official second position;

(3) 15% of such sum shall be paid to the breeder of the

horse which finishes in the official third position; and

(4) 5% of such sum shall be paid to the breeder of the

horse which finishes in the official fourth position.

Such payments shall not reduce any award to the owners of a

horse or reduce the taxes payable under this Act. Upon

completion of its racing meet, each organization licensee

shall deliver to the organization representing thoroughbred

breeders and owners whose representative serves on the

Illinois Thoroughbred Breeders Fund Advisory Board a listing

of all the Illinois foaled and the Illinois conceived and

foaled horses which won breeders' awards and the amount of

such breeders' awards in accordance with the provisions of

this Act. Such payments shall be delivered by the organization

licensee within 30 days of the end of each race meeting.

(k) The term "breeder", as used herein, means the owner of

the mare at the time the foal is dropped. An "Illinois foaled

horse" is a foal dropped by a mare which enters this State on

or before December 1, in the year in which the horse is bred,

provided the mare remains continuously in this State until its

foal is born. An "Illinois foaled horse" also means a foal born

of a mare in the same year as the mare enters this State on or

before March 1, and remains in this State at least 30 days

after foaling, is bred back during the season of the foaling to

an Illinois Registered Stallion (unless a veterinarian

certifies that the mare should not be bred for health

reasons), and is not bred to a stallion standing in any other

state during the season of foaling. An "Illinois foaled horse"

also means a foal born in Illinois of a mare purchased at

public auction subsequent to the mare entering this State on

or before March 1 of the foaling year providing the mare is

owned solely by one or more Illinois residents or an Illinois

entity that is entirely owned by one or more Illinois

residents.

(l) The Department of Agriculture shall, by rule, with the

advice and assistance of the Illinois Thoroughbred Breeders

Fund Advisory Board:

(1) Qualify stallions for Illinois breeding; such

stallions to stand for service within the State of

Illinois at the time of a foal's conception. Such stallion

must not stand for service at any place outside the State

of Illinois during the calendar year in which the foal is

conceived. The Department of Agriculture may assess and

collect an application fee of up to $500 for the

registration of Illinois-eligible stallions. All fees

collected are to be held in trust accounts for the

purposes set forth in this Act and in accordance with

Section 205-15 of the Department of Agriculture Law.

(2) Provide for the registration of Illinois conceived

and foaled horses and Illinois foaled horses. No such

horse shall compete in the races limited to Illinois

conceived and foaled horses or Illinois foaled horses or

both unless registered with the Department of Agriculture.

The Department of Agriculture may prescribe such forms as

are necessary to determine the eligibility of such horses.

The Department of Agriculture may assess and collect

application fees for the registration of Illinois-eligible

foals. All fees collected are to be held in trust accounts

for the purposes set forth in this Act and in accordance

with Section 205-15 of the Department of Agriculture Law.

No person shall knowingly prepare or cause preparation of

an application for registration of such foals containing

false information.

(m) The Department of Agriculture, with the advice and

assistance of the Illinois Thoroughbred Breeders Fund Advisory

Board, shall provide that certain races limited to Illinois

conceived and foaled and Illinois foaled horses be stakes

races and determine the total amount of stakes and awards to be

paid to the owners of the winning horses in such races.

In determining the stakes races and the amount of awards

for such races, the Department of Agriculture shall consider

factors, including but not limited to, the amount of money

transferred into appropriated for the Illinois Thoroughbred

Breeders Fund program, organization licensees' contributions,

availability of stakes caliber horses as demonstrated by past

performances, whether the race can be coordinated into the

proposed racing dates within organization licensees' racing

dates, opportunity for colts and fillies and various age

groups to race, public wagering on such races, and the

previous racing schedule.

(n) The Board and the organization licensee shall notify

the Department of the conditions and minimum purses for races

limited to Illinois conceived and foaled and Illinois foaled

horses conducted for each organization licensee conducting a

thoroughbred racing meeting. The Department of Agriculture

with the advice and assistance of the Illinois Thoroughbred

Breeders Fund Advisory Board may allocate monies for purse

supplements for such races. In determining whether to allocate

money and the amount, the Department of Agriculture shall

consider factors, including but not limited to, the amount of

money transferred into appropriated for the Illinois

Thoroughbred Breeders Fund program, the number of races that

may occur, and the organization licensee's purse structure.

(o) (Blank).

(Source: P.A. 101-31, eff. 6-28-19.)

(230 ILCS 5/31) (from Ch. 8, par. 37-31)

Sec. 31. (a) The General Assembly declares that it is the

policy of this State to encourage the breeding of standardbred

horses in this State and the ownership of such horses by

residents of this State in order to provide for: sufficient

numbers of high quality standardbred horses to participate in

harness racing meetings in this State, and to establish and

preserve the agricultural and commercial benefits of such

breeding and racing industries to the State of Illinois. It is

the intent of the General Assembly to further this policy by

the provisions of this Section of this Act.

(b) Each organization licensee conducting a harness racing

meeting pursuant to this Act shall provide for at least two

races each race program limited to Illinois conceived and

foaled horses. A minimum of 6 races shall be conducted each

week limited to Illinois conceived and foaled horses. No

horses shall be permitted to start in such races unless duly

registered under the rules of the Department of Agriculture.

(b-5) Organization licensees, not including the Illinois

State Fair or the DuQuoin State Fair, shall provide stake

races and early closer races for Illinois conceived and foaled

horses so that purses distributed for such races shall be no

less than 17% of total purses distributed for harness racing

in that calendar year in addition to any stakes payments and

starting fees contributed by horse owners.

(b-10) Each organization licensee conducting a harness

racing meeting pursuant to this Act shall provide an owner

award to be paid from the purse account equal to 12% of the

amount earned by Illinois conceived and foaled horses

finishing in the first 3 positions in races that are not

restricted to Illinois conceived and foaled horses. The owner

awards shall not be paid on races below the $10,000 claiming

class.

(c) Conditions of races under subsection (b) shall be

commensurate with past performance, quality and class of

Illinois conceived and foaled horses available. If, however,

sufficient competition cannot be had among horses of that

class on any day, the races may, with consent of the Board, be

eliminated for that day and substitute races provided.

(d) There is hereby created a special fund of the State

Treasury to be known as the Illinois Standardbred Breeders

Fund. Beginning on June 28, 2019 (the effective date of Public

Act 101-31), the Illinois Standardbred Breeders Fund shall

become a non-appropriated trust fund held separate and apart

from State moneys. Expenditures from this Fund shall no longer

be subject to appropriation.

During the calendar year 1981, and each year thereafter,

except as provided in subsection (g) of Section 27 of this Act,

eight and one-half per cent of all the monies received by the

State as privilege taxes on harness racing meetings shall be

paid into the Illinois Standardbred Breeders Fund.

(e) Notwithstanding any provision of law to the contrary,

amounts deposited into the Illinois Standardbred Breeders Fund

from revenues generated by gaming pursuant to an organization

gaming license issued under the Illinois Gambling Act after

June 28, 2019 (the effective date of Public Act 101-31) shall

be in addition to tax and fee amounts paid under this Section

for calendar year 2019 and thereafter. The Illinois

Standardbred Breeders Fund shall be administered by the

Department of Agriculture with the assistance and advice of

the Advisory Board created in subsection (f) of this Section.

(f) The Illinois Standardbred Breeders Fund Advisory Board

is hereby created. The Advisory Board shall consist of the

Director of the Department of Agriculture, who shall serve as

Chairman; the Superintendent of the Illinois State Fair; a

member of the Illinois Racing Board, designated by it; a

representative of the largest association of Illinois

standardbred owners and breeders, recommended by it; a

representative of a statewide association representing

agricultural fairs in Illinois, recommended by it, such

representative to be from a fair at which Illinois conceived

and foaled racing is conducted; a representative of the

organization licensees conducting harness racing meetings,

recommended by them; a representative of the Breeder's

Committee of the association representing the largest number

of standardbred owners, breeders, trainers, caretakers, and

drivers, recommended by it; and a representative of the

association representing the largest number of standardbred

owners, breeders, trainers, caretakers, and drivers,

recommended by it. Advisory Board members shall serve for 2

years commencing January 1 of each odd numbered year. If

representatives of the largest association of Illinois

standardbred owners and breeders, a statewide association of

agricultural fairs in Illinois, the association representing

the largest number of standardbred owners, breeders, trainers,

caretakers, and drivers, a member of the Breeder's Committee

of the association representing the largest number of

standardbred owners, breeders, trainers, caretakers, and

drivers, and the organization licensees conducting harness

racing meetings have not been recommended by January 1 of each

odd numbered year, the Director of the Department of

Agriculture shall make an appointment for the organization

failing to so recommend a member of the Advisory Board.

Advisory Board members shall receive no compensation for their

services as members but shall be reimbursed for all actual and

necessary expenses and disbursements incurred in the execution

of their official duties.

(g) Monies expended from the Illinois Standardbred

Breeders Fund shall be expended by the Department of

Agriculture, with the assistance and advice of the Illinois

Standardbred Breeders Fund Advisory Board for the following

purposes only:

1. To provide purses for races limited to Illinois

conceived and foaled horses at the State Fair and the

DuQuoin State Fair.

2. To provide purses for races limited to Illinois

conceived and foaled horses at county fairs.

3. To provide purse supplements for races limited to

Illinois conceived and foaled horses conducted by

associations conducting harness racing meetings.

4. No less than 75% of all monies in the Illinois

Standardbred Breeders Fund shall be expended for purses in

1, 2, and 3 as shown above.

5. In the discretion of the Department of Agriculture

to provide awards to harness breeders of Illinois

conceived and foaled horses which win races conducted by

organization licensees conducting harness racing meetings.

A breeder is the owner of a mare at the time of conception.

No more than 10% of all moneys transferred into monies

appropriated from the Illinois Standardbred Breeders Fund

shall be expended for such harness breeders awards. No

more than 25% of the amount expended for harness breeders

awards shall be expended for expenses incurred in the

administration of such harness breeders awards.

6. To pay for the improvement of racing facilities

located at the State Fair and County fairs.

7. To pay the expenses incurred in the administration

of the Illinois Standardbred Breeders Fund.

8. To promote the sport of harness racing, including

grants up to a maximum of $7,500 per fair per year for

conducting pari-mutuel wagering during the advertised

dates of a county fair.

9. To pay up to $50,000 annually for the Department of

Agriculture to conduct drug testing at county fairs racing

standardbred horses.

(h) The Illinois Standardbred Breeders Fund is not subject

to administrative charges or chargebacks, including, but not

limited to, those authorized under Section 8h of the State

Finance Act.

(i) A sum equal to 13% of the first prize money of the

gross purse won by an Illinois conceived and foaled horse

shall be paid 50% by the organization licensee conducting the

horse race meeting to the breeder of such winning horse from

the organization licensee's account and 50% from the purse

account of the licensee. Such payment shall not reduce any

award to the owner of the horse or reduce the taxes payable

under this Act. Such payment shall be delivered by the

organization licensee at the end of each quarter.

(j) The Department of Agriculture shall, by rule, with the

assistance and advice of the Illinois Standardbred Breeders

Fund Advisory Board:

1. Qualify stallions for Illinois Standardbred

Breeders Fund breeding. Such stallion shall stand for

service at and within the State of Illinois at the time of

a foal's conception, and such stallion must not stand for

service at any place outside the State of Illinois during

that calendar year in which the foal is conceived.

However, on and after January 1, 2018, semen from an

Illinois stallion may be transported outside the State of

Illinois.

2. Provide for the registration of Illinois conceived

and foaled horses and no such horse shall compete in the

races limited to Illinois conceived and foaled horses

unless registered with the Department of Agriculture. The

Department of Agriculture may prescribe such forms as may

be necessary to determine the eligibility of such horses.

No person shall knowingly prepare or cause preparation of

an application for registration of such foals containing

false information. A mare (dam) must be in the State at

least 30 days prior to foaling or remain in the State at

least 30 days at the time of foaling. However, the

requirement that a mare (dam) must be in the State at least

30 days before foaling or remain in the State at least 30

days at the time of foaling shall not be in effect from

January 1, 2018 until January 1, 2022. Beginning with the

1996 breeding season and for foals of 1997 and thereafter,

a foal conceived by transported semen may be eligible for

Illinois conceived and foaled registration provided all

breeding and foaling requirements are met. The stallion

must be qualified for Illinois Standardbred Breeders Fund

breeding at the time of conception. The foal must be

dropped in Illinois and properly registered with the

Department of Agriculture in accordance with this Act.

However, from January 1, 2018 until January 1, 2022, the

requirement for a mare to be inseminated within the State

of Illinois and the requirement for a foal to be dropped in

Illinois are inapplicable.

3. Provide that at least a 5-day racing program shall

be conducted at the State Fair each year, unless an

alternate racing program is requested by the Illinois

Standardbred Breeders Fund Advisory Board, which program

shall include at least the following races limited to

Illinois conceived and foaled horses: (a) a 2-year-old

Trot and Pace, and Filly Division of each; (b) a

3-year-old Trot and Pace, and Filly Division of each; (c)

an aged Trot and Pace, and Mare Division of each.

4. Provide for the payment of nominating, sustaining

and starting fees for races promoting the sport of harness

racing and for the races to be conducted at the State Fair

as provided in subsection (j) 3 of this Section provided

that the nominating, sustaining and starting payment

required from an entrant shall not exceed 2% of the purse

of such race. All nominating, sustaining and starting

payments shall be held for the benefit of entrants and

shall be paid out as part of the respective purses for such

races. Nominating, sustaining and starting fees shall be

held in trust accounts for the purposes as set forth in

this Act and in accordance with Section 205-15 of the

Department of Agriculture Law.

5. Provide for the registration with the Department of

Agriculture of Colt Associations or county fairs desiring

to sponsor races at county fairs.

6. Provide for the promotion of producing standardbred

racehorses by providing a bonus award program for owners

of 2-year-old horses that win multiple major stakes races

that are limited to Illinois conceived and foaled horses.

(k) The Department of Agriculture, with the advice and

assistance of the Illinois Standardbred Breeders Fund Advisory

Board, may allocate monies for purse supplements for such

races. In determining whether to allocate money and the

amount, the Department of Agriculture shall consider factors,

including, but not limited to, the amount of money transferred

into appropriated for the Illinois Standardbred Breeders Fund

program, the number of races that may occur, and an

organization licensee's purse structure. The organization

licensee shall notify the Department of Agriculture of the

conditions and minimum purses for races limited to Illinois

conceived and foaled horses to be conducted by each

organization licensee conducting a harness racing meeting for

which purse supplements have been negotiated.

(l) All races held at county fairs and the State Fair which

receive funds from the Illinois Standardbred Breeders Fund

shall be conducted in accordance with the rules of the United

States Trotting Association unless otherwise modified by the

Department of Agriculture.

(m) At all standardbred race meetings held or conducted

under authority of a license granted by the Board, and at all

standardbred races held at county fairs which are approved by

the Department of Agriculture or at the Illinois or DuQuoin

State Fairs, no one shall jog, train, warm up or drive a

standardbred horse unless he or she is wearing a protective

safety helmet, with the chin strap fastened and in place,

which meets the standards and requirements as set forth in the

1984 Standard for Protective Headgear for Use in Harness

Racing and Other Equestrian Sports published by the Snell

Memorial Foundation, or any standards and requirements for

headgear the Illinois Racing Board may approve. Any other

standards and requirements so approved by the Board shall

equal or exceed those published by the Snell Memorial

Foundation. Any equestrian helmet bearing the Snell label

shall be deemed to have met those standards and requirements.

(Source: P.A. 101-31, eff. 6-28-19; 101-157, eff. 7-26-19;

102-558, eff. 8-20-21; 102-689, eff. 12-17-21.)

Section 5-125. The Illinois Public Aid Code is amended by

changing Section 12-10.7a as follows:

(305 ILCS 5/12-10.7a)

Sec. 12-10.7a. The Money Follows the Person Budget

Transfer Fund is hereby created as a special fund in the State

treasury.

(a) Notwithstanding any State law to the contrary, the

following moneys shall be deposited into the Fund:

(1) enhanced federal financial participation funds

related to any spending under a Money Follows the Person

demonstration project or initiative, as approved by the

federal Centers for Medicare and Medicaid Services on May

14, 2007, and as codified at 20 ILCS 2407/51 et seq.,

regardless of whether such spending occurred from the

Money Follows the Person Budget Transfer Fund;

(2) federal financial participation funds related to

any spending under a Money Follows the Person

demonstration project or initiative, as approved by the

federal Centers for Medicare and Medicaid Services on May

14, 2007, and as codified at 20 ILCS 2407/51 et seq., that

occurred from the Money Follows the Person Budget Transfer

Fund;

(2.5) other federal funds awarded for a Money Follows

the Person demonstration project or initiative, as

approved by the federal Centers for Medicare and Medicaid

Services and codified at 20 ILCS 2407/51 et seq.;

(3) deposits made via the voucher-warrant process from

institutional long-term care appropriations to the

Department of Healthcare and Family Services and

institutional developmentally disabled long-term care

appropriations to the Department of Human Services;

(4) deposits made via the voucher-warrant process from

appropriation lines used to fund community-based services

for individuals eligible for nursing facility level of

care to the Department of Human Services, the Department

on Aging, or the Department of Healthcare and Family

Services;

(5) interest earned on moneys in the Fund; and

(6) all other moneys received by the Fund from any

source.

(b) Subject to appropriation, moneys in the Fund may be

used by the Department of Healthcare and Family Services for

reimbursement or payment for:

(1) expenses related to rebalancing long-term care

services between institutional and community-based

settings as authorized under a Money Follows the Person

demonstration project or initiative, as approved by the

federal Centers for Medicare and Medicaid Services on May

14, 2007, and as codified at 20 ILCS 2407/51 et seq.,

including, but not limited to, reimbursement to other

entities of State government for related expenditures;

(2) expenses for community-based services for

individuals eligible for nursing facility level of care in

the Department of Human Services, the Department on Aging,

or the Department of Healthcare and Family Services to the

extent the expenses reimbursed or paid are in excess of

the amounts budgeted to those Departments each fiscal year

for persons transitioning out of institutional long-term

care settings under a Money Follows the Person

demonstration project or initiative, as approved by the

federal Centers for Medicare and Medicaid Services on May

14, 2007, and as codified at 20 ILCS 2407/51 et seq.;

(3) expenses for institutional long-term care services

at the Department of Healthcare and Family Services to the

extent that the expenses reimbursed or paid are for

services in excess of the amount budgeted to the

Department each fiscal year for persons who had or

otherwise were expected to transition out of institutional

long-term care settings under a Money Follows the Person

demonstration project or initiative, as approved by the

federal Centers for Medicare and Medicaid Services on May

14, 2007, and as codified at 20 ILCS 2407/51 et seq.; and

(4) expenses, including operational, administrative,

and refund expenses, necessary to implement and operate a

Money Follows the Person demonstration project or

initiative, as approved by the federal Centers for

Medicare and Medicaid Services on May 14, 2007, and as

codified at 20 ILCS 2407/51 et seq.

Expenses reimbursed or paid on behalf of other agencies by

the Department of Healthcare and Family Services under this

subsection shall be pursuant to an interagency agreement and

allowable under a Money Follows the Person demonstration

project or initiative, as approved by the federal Centers for

Medicare and Medicaid Services on May 14, 2007, and as

codified at 20 ILCS 2407/51 et seq.

(Source: P.A. 95-744, eff. 7-18-08.)

Section 5-127. The Early Mental Health and Addictions

Treatment Act is amended by adding Section 15 as follows:

(305 ILCS 65/15 new)

Sec. 15. Availability of naloxone formulations. The

Department of Human Services shall, as part of the fiscal year

2024 Drug Overdose Prevention Program, make all FDA-approved

formulations of naloxone that are cleared through the

Minnesota Multistate Contracting Alliance for Pharmacy, and

for which the manufacturer can set up a system for receiving,

tracking, and distribution, available to eligible Drug

Overdose Prevention Program participants and applicants.

Section 5-130. The Cannabis Regulation and Tax Act is

amended by changing Section 7-10 as follows:

(410 ILCS 705/7-10)

Sec. 7-10. Cannabis Business Development Fund.

(a) There is created in the State treasury a special fund,

which shall be held separate and apart from all other State

moneys, to be known as the Cannabis Business Development Fund.

The Cannabis Business Development Fund shall be exclusively

used for the following purposes:

(1) to provide low-interest rate loans to Qualified

Social Equity Applicants to pay for ordinary and necessary

expenses to start and operate a cannabis business

establishment permitted by this Act;

(2) to provide grants to Qualified Social Equity

Applicants to pay for ordinary and necessary expenses to

start and operate a cannabis business establishment

permitted by this Act;

(3) to compensate the Department of Commerce and

Economic Opportunity for any costs related to the

provision of low-interest loans and grants to Qualified

Social Equity Applicants;

(4) to pay for outreach that may be provided or

targeted to attract and support Social Equity Applicants

and Qualified Social Equity Applicants;

(5) (blank);

(6) to conduct any study or research concerning the

participation of minorities, women, veterans, or people

with disabilities in the cannabis industry, including,

without limitation, barriers to such individuals entering

the industry as equity owners of cannabis business

establishments;

(7) (blank); and

(8) to assist with job training and technical

assistance for residents in Disproportionately Impacted

Areas.

(b) All moneys collected under Sections 15-15 and 15-20

for Early Approval Adult Use Dispensing Organization Licenses

issued before January 1, 2021 and remunerations made as a

result of transfers of permits awarded to Qualified Social

Equity Applicants shall be deposited into the Cannabis

Business Development Fund.

(c) (Blank). As soon as practical after July 1, 2019, the

Comptroller shall order and the Treasurer shall transfer

$12,000,000 from the Compassionate Use of Medical Cannabis

Fund to the Cannabis Business Development Fund.

(c-5) In addition to any other transfers that may be

provided for by law, on July 1, 2023, or as soon thereafter as

practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $40,000,000 from the

Compassionate Use of Medical Cannabis Fund to the Cannabis

Business Development Fund.

(d) Notwithstanding any other law to the contrary, the

Cannabis Business Development Fund is not subject to sweeps,

administrative charge-backs, or any other fiscal or budgetary

maneuver that would in any way transfer any amounts from the

Cannabis Business Development Fund into any other fund of the

State.

(Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.)

Section 5-135. The Environmental Protection Act is amended

by changing Sections 22.15 and 57.11 as follows:

(415 ILCS 5/22.15)

Sec. 22.15. Solid Waste Management Fund; fees.

(a) There is hereby created within the State Treasury a

special fund to be known as the Solid Waste Management Fund, to

be constituted from the fees collected by the State pursuant

to this Section, from repayments of loans made from the Fund

for solid waste projects, from registration fees collected

pursuant to the Consumer Electronics Recycling Act, and from

amounts transferred into the Fund pursuant to Public Act

100-433. Moneys received by either the Agency or the

Department of Commerce and Economic Opportunity in repayment

of loans made pursuant to the Illinois Solid Waste Management

Act shall be deposited into the General Revenue Fund.

(b) The Agency shall assess and collect a fee in the amount

set forth herein from the owner or operator of each sanitary

landfill permitted or required to be permitted by the Agency

to dispose of solid waste if the sanitary landfill is located

off the site where such waste was produced and if such sanitary

landfill is owned, controlled, and operated by a person other

than the generator of such waste. The Agency shall deposit all

fees collected into the Solid Waste Management Fund. If a site

is contiguous to one or more landfills owned or operated by the

same person, the volumes permanently disposed of by each

landfill shall be combined for purposes of determining the fee

under this subsection. Beginning on July 1, 2018, and on the

first day of each month thereafter during fiscal years 2019

through 2024 2023, the State Comptroller shall direct and

State Treasurer shall transfer an amount equal to 1/12 of

$5,000,000 per fiscal year from the Solid Waste Management

Fund to the General Revenue Fund.

(1) If more than 150,000 cubic yards of non-hazardous

solid waste is permanently disposed of at a site in a

calendar year, the owner or operator shall either pay a

fee of 95 cents per cubic yard or, alternatively, the

owner or operator may weigh the quantity of the solid

waste permanently disposed of with a device for which

certification has been obtained under the Weights and

Measures Act and pay a fee of $2.00 per ton of solid waste

permanently disposed of. In no case shall the fee

collected or paid by the owner or operator under this

paragraph exceed $1.55 per cubic yard or $3.27 per ton.

(2) If more than 100,000 cubic yards but not more than

150,000 cubic yards of non-hazardous waste is permanently

disposed of at a site in a calendar year, the owner or

operator shall pay a fee of $52,630.

(3) If more than 50,000 cubic yards but not more than

100,000 cubic yards of non-hazardous solid waste is

permanently disposed of at a site in a calendar year, the

owner or operator shall pay a fee of $23,790.

(4) If more than 10,000 cubic yards but not more than

50,000 cubic yards of non-hazardous solid waste is

permanently disposed of at a site in a calendar year, the

owner or operator shall pay a fee of $7,260.

(5) If not more than 10,000 cubic yards of

non-hazardous solid waste is permanently disposed of at a

site in a calendar year, the owner or operator shall pay a

fee of $1050.

(c) (Blank).

(d) The Agency shall establish rules relating to the

collection of the fees authorized by this Section. Such rules

shall include, but not be limited to:

(1) necessary records identifying the quantities of

solid waste received or disposed;

(2) the form and submission of reports to accompany

the payment of fees to the Agency;

(3) the time and manner of payment of fees to the

Agency, which payments shall not be more often than

quarterly; and

(4) procedures setting forth criteria establishing

when an owner or operator may measure by weight or volume

during any given quarter or other fee payment period.

(e) Pursuant to appropriation, all monies in the Solid

Waste Management Fund shall be used by the Agency for the

purposes set forth in this Section and in the Illinois Solid

Waste Management Act, including for the costs of fee

collection and administration, and for the administration of

the Consumer Electronics Recycling Act and the Drug Take-Back

Act.

(f) The Agency is authorized to enter into such agreements

and to promulgate such rules as are necessary to carry out its

duties under this Section and the Illinois Solid Waste

Management Act.

(g) On the first day of January, April, July, and October

of each year, beginning on July 1, 1996, the State Comptroller

and Treasurer shall transfer $500,000 from the Solid Waste

Management Fund to the Hazardous Waste Fund. Moneys

transferred under this subsection (g) shall be used only for

the purposes set forth in item (1) of subsection (d) of Section

22.2.

(h) The Agency is authorized to provide financial

assistance to units of local government for the performance of

inspecting, investigating, and enforcement activities pursuant

to subsection (r) of Section 4 Section 4(r) at nonhazardous

solid waste disposal sites.

(i) The Agency is authorized to conduct household waste

collection and disposal programs.

(j) A unit of local government, as defined in the Local

Solid Waste Disposal Act, in which a solid waste disposal

facility is located may establish a fee, tax, or surcharge

with regard to the permanent disposal of solid waste. All

fees, taxes, and surcharges collected under this subsection

shall be utilized for solid waste management purposes,

including long-term monitoring and maintenance of landfills,

planning, implementation, inspection, enforcement and other

activities consistent with the Solid Waste Management Act and

the Local Solid Waste Disposal Act, or for any other

environment-related purpose, including, but not limited to, an

environment-related public works project, but not for the

construction of a new pollution control facility other than a

household hazardous waste facility. However, the total fee,

tax or surcharge imposed by all units of local government

under this subsection (j) upon the solid waste disposal

facility shall not exceed:

(1) 60¢ per cubic yard if more than 150,000 cubic

yards of non-hazardous solid waste is permanently disposed

of at the site in a calendar year, unless the owner or

operator weighs the quantity of the solid waste received

with a device for which certification has been obtained

under the Weights and Measures Act, in which case the fee

shall not exceed $1.27 per ton of solid waste permanently

disposed of.

(2) $33,350 if more than 100,000 cubic yards, but not

more than 150,000 cubic yards, of non-hazardous waste is

permanently disposed of at the site in a calendar year.

(3) $15,500 if more than 50,000 cubic yards, but not

more than 100,000 cubic yards, of non-hazardous solid

waste is permanently disposed of at the site in a calendar

year.

(4) $4,650 if more than 10,000 cubic yards, but not

more than 50,000 cubic yards, of non-hazardous solid waste

is permanently disposed of at the site in a calendar year.

(5) $650 if not more than 10,000 cubic yards of

non-hazardous solid waste is permanently disposed of at

the site in a calendar year.

The corporate authorities of the unit of local government

may use proceeds from the fee, tax, or surcharge to reimburse a

highway commissioner whose road district lies wholly or

partially within the corporate limits of the unit of local

government for expenses incurred in the removal of

nonhazardous, nonfluid municipal waste that has been dumped on

public property in violation of a State law or local

ordinance.

For the disposal of solid waste from general construction

or demolition debris recovery facilities as defined in

subsection (a-1) of Section 3.160, the total fee, tax, or

surcharge imposed by all units of local government under this

subsection (j) upon the solid waste disposal facility shall

not exceed 50% of the applicable amount set forth above. A unit

of local government, as defined in the Local Solid Waste

Disposal Act, in which a general construction or demolition

debris recovery facility is located may establish a fee, tax,

or surcharge on the general construction or demolition debris

recovery facility with regard to the permanent disposal of

solid waste by the general construction or demolition debris

recovery facility at a solid waste disposal facility, provided

that such fee, tax, or surcharge shall not exceed 50% of the

applicable amount set forth above, based on the total amount

of solid waste transported from the general construction or

demolition debris recovery facility for disposal at solid

waste disposal facilities, and the unit of local government

and fee shall be subject to all other requirements of this

subsection (j).

A county or Municipal Joint Action Agency that imposes a

fee, tax, or surcharge under this subsection may use the

proceeds thereof to reimburse a municipality that lies wholly

or partially within its boundaries for expenses incurred in

the removal of nonhazardous, nonfluid municipal waste that has

been dumped on public property in violation of a State law or

local ordinance.

If the fees are to be used to conduct a local sanitary

landfill inspection or enforcement program, the unit of local

government must enter into a written delegation agreement with

the Agency pursuant to subsection (r) of Section 4. The unit of

local government and the Agency shall enter into such a

written delegation agreement within 60 days after the

establishment of such fees. At least annually, the Agency

shall conduct an audit of the expenditures made by units of

local government from the funds granted by the Agency to the

units of local government for purposes of local sanitary

landfill inspection and enforcement programs, to ensure that

the funds have been expended for the prescribed purposes under

the grant.

The fees, taxes or surcharges collected under this

subsection (j) shall be placed by the unit of local government

in a separate fund, and the interest received on the moneys in

the fund shall be credited to the fund. The monies in the fund

may be accumulated over a period of years to be expended in

accordance with this subsection.

A unit of local government, as defined in the Local Solid

Waste Disposal Act, shall prepare and post on its website, in

April of each year, a report that details spending plans for

monies collected in accordance with this subsection. The

report will at a minimum include the following:

(1) The total monies collected pursuant to this

subsection.

(2) The most current balance of monies collected

pursuant to this subsection.

(3) An itemized accounting of all monies expended for

the previous year pursuant to this subsection.

(4) An estimation of monies to be collected for the

following 3 years pursuant to this subsection.

(5) A narrative detailing the general direction and

scope of future expenditures for one, 2 and 3 years.

The exemptions granted under Sections 22.16 and 22.16a,

and under subsection (k) of this Section, shall be applicable

to any fee, tax or surcharge imposed under this subsection

(j); except that the fee, tax or surcharge authorized to be

imposed under this subsection (j) may be made applicable by a

unit of local government to the permanent disposal of solid

waste after December 31, 1986, under any contract lawfully

executed before June 1, 1986 under which more than 150,000

cubic yards (or 50,000 tons) of solid waste is to be

permanently disposed of, even though the waste is exempt from

the fee imposed by the State under subsection (b) of this

Section pursuant to an exemption granted under Section 22.16.

(k) In accordance with the findings and purposes of the

Illinois Solid Waste Management Act, beginning January 1, 1989

the fee under subsection (b) and the fee, tax or surcharge

under subsection (j) shall not apply to:

(1) waste which is hazardous waste;

(2) waste which is pollution control waste;

(3) waste from recycling, reclamation or reuse

processes which have been approved by the Agency as being

designed to remove any contaminant from wastes so as to

render such wastes reusable, provided that the process

renders at least 50% of the waste reusable; the exemption

set forth in this paragraph (3) of this subsection (k)

shall not apply to general construction or demolition

debris recovery facilities as defined in subsection (a-1)

of Section 3.160;

(4) non-hazardous solid waste that is received at a

sanitary landfill and composted or recycled through a

process permitted by the Agency; or

(5) any landfill which is permitted by the Agency to

receive only demolition or construction debris or

landscape waste.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-310, eff. 8-6-21; 102-444, eff.

8-20-21; 102-699, eff. 4-19-22; 102-813, eff. 5-13-22;

102-1055, eff. 6-10-22; revised 8-25-22.)

(415 ILCS 5/57.11)

Sec. 57.11. Underground Storage Tank Fund; creation.

(a) There is hereby created in the State Treasury a

special fund to be known as the Underground Storage Tank Fund.

There shall be deposited into the Underground Storage Tank

Fund all moneys received by the Office of the State Fire

Marshal as fees for underground storage tanks under Sections 4

and 5 of the Gasoline Storage Act, fees pursuant to the Motor

Fuel Tax Law, and beginning July 1, 2013, payments pursuant to

the Use Tax Act, the Service Use Tax Act, the Service

Occupation Tax Act, and the Retailers' Occupation Tax Act. All

amounts held in the Underground Storage Tank Fund shall be

invested at interest by the State Treasurer. All income earned

from the investments shall be deposited into the Underground

Storage Tank Fund no less frequently than quarterly. In

addition to any other transfers that may be provided for by

law, beginning on July 1, 2018 and on the first day of each

month thereafter during fiscal years 2019 through 2024 2023

only, the State Comptroller shall direct and the State

Treasurer shall transfer an amount equal to 1/12 of

$10,000,000 from the Underground Storage Tank Fund to the

General Revenue Fund. Moneys in the Underground Storage Tank

Fund, pursuant to appropriation, may be used by the Agency and

the Office of the State Fire Marshal for the following

purposes:

(1) To take action authorized under Section 57.12 to

recover costs under Section 57.12.

(2) To assist in the reduction and mitigation of

damage caused by leaks from underground storage tanks,

including but not limited to, providing alternative water

supplies to persons whose drinking water has become

contaminated as a result of those leaks.

(3) To be used as a matching amount towards federal

assistance relative to the release of petroleum from

underground storage tanks.

(4) For the costs of administering activities of the

Agency and the Office of the State Fire Marshal relative

to the Underground Storage Tank Fund.

(5) For payment of costs of corrective action incurred

by and indemnification to operators of underground storage

tanks as provided in this Title.

(6) For a total of 2 demonstration projects in amounts

in excess of a $10,000 deductible charge designed to

assess the viability of corrective action projects at

sites which have experienced contamination from petroleum

releases. Such demonstration projects shall be conducted

in accordance with the provision of this Title.

(7) Subject to appropriation, moneys in the

Underground Storage Tank Fund may also be used by the

Department of Revenue for the costs of administering its

activities relative to the Fund and for refunds provided

for in Section 13a.8 of the Motor Fuel Tax Law.

(b) Moneys in the Underground Storage Tank Fund may,

pursuant to appropriation, be used by the Office of the State

Fire Marshal or the Agency to take whatever emergency action

is necessary or appropriate to assure that the public health

or safety is not threatened whenever there is a release or

substantial threat of a release of petroleum from an

underground storage tank and for the costs of administering

its activities relative to the Underground Storage Tank Fund.

(c) Beginning July 1, 1993, the Governor shall certify to

the State Comptroller and State Treasurer the monthly amount

necessary to pay debt service on State obligations issued

pursuant to Section 6 of the General Obligation Bond Act. On

the last day of each month, the Comptroller shall order

transferred and the Treasurer shall transfer from the

Underground Storage Tank Fund to the General Obligation Bond

Retirement and Interest Fund the amount certified by the

Governor, plus any cumulative deficiency in those transfers

for prior months.

(d) Except as provided in subsection (c) of this Section,

the Underground Storage Tank Fund is not subject to

administrative charges authorized under Section 8h of the

State Finance Act that would in any way transfer any funds from

the Underground Storage Tank Fund into any other fund of the

State.

(e) Each fiscal year, subject to appropriation, the Agency

may commit up to $10,000,000 of the moneys in the Underground

Storage Tank Fund to the payment of corrective action costs

for legacy sites that meet one or more of the following

criteria as a result of the underground storage tank release:

(i) the presence of free product, (ii) contamination within a

regulated recharge area, a wellhead protection area, or the

setback zone of a potable water supply well, (iii)

contamination extending beyond the boundaries of the site

where the release occurred, or (iv) such other criteria as may

be adopted in Agency rules.

(1) Fund moneys committed under this subsection (e)

shall be held in the Fund for payment of the corrective

action costs for which the moneys were committed.

(2) The Agency may adopt rules governing the

commitment of Fund moneys under this subsection (e).

(3) This subsection (e) does not limit the use of Fund

moneys at legacy sites as otherwise provided under this

Title.

(4) For the purposes of this subsection (e), the term

"legacy site" means a site for which (i) an underground

storage tank release was reported prior to January 1,

2005, (ii) the owner or operator has been determined

eligible to receive payment from the Fund for corrective

action costs, and (iii) the Agency did not receive any

applications for payment prior to January 1, 2010.

(f) Beginning July 1, 2013, if the amounts deposited into

the Fund from moneys received by the Office of the State Fire

Marshal as fees for underground storage tanks under Sections 4

and 5 of the Gasoline Storage Act and as fees pursuant to the

Motor Fuel Tax Law during a State fiscal year are sufficient to

pay all claims for payment by the fund received during that

State fiscal year, then the amount of any payments into the

fund pursuant to the Use Tax Act, the Service Use Tax Act, the

Service Occupation Tax Act, and the Retailers' Occupation Tax

Act during that State fiscal year shall be deposited as

follows: 75% thereof shall be paid into the State treasury and

25% shall be reserved in a special account and used only for

the transfer to the Common School Fund as part of the monthly

transfer from the General Revenue Fund in accordance with

Section 8a of the State Finance Act.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

Section 5-140. The Electric Vehicle Rebate Act is amended

by changing Section 40 as follows:

(415 ILCS 120/40)

Sec. 40. Appropriations from the Electric Vehicle Rebate

Fund.

(a) User Fees Funds. The Agency shall estimate the amount

of user fees expected to be collected under Section 35 of this

Act for each fiscal year. User fee funds shall be deposited

into and distributed from the Electric Vehicle Rebate

Alternate Fuels Fund in the following manner:

(1) Through fiscal year 2023, In each of fiscal years

1999, 2000, 2001, 2002, and 2003, an amount not to exceed

$200,000, and beginning in fiscal year 2004 an annual

amount not to exceed $225,000, may be appropriated to the

Agency from the Electric Vehicle Rebate Alternate Fuels

Fund to pay its costs of administering the programs

authorized by Section 27 of this Act. Beginning in fiscal

year 2024 and in each fiscal year thereafter, an annual

amount not to exceed $600,000 may be appropriated to the

Agency from the Electric Vehicle Rebate Fund to pay its

costs of administering the programs authorized by Section

27 of this Act. An Up to $200,000 may be appropriated to

the Office of the Secretary of State in each of fiscal

years 1999, 2000, 2001, 2002, and 2003 from the Alternate

Fuels Fund to pay the Secretary of State's costs of

administering the programs authorized under this Act.

Beginning in fiscal year 2004 and in each fiscal year

thereafter, an amount not to exceed $225,000 may be

appropriated to the Secretary of State from the Electric

Vehicle Rebate Alternate Fuels Fund to pay the Secretary

of State's costs of administering the programs authorized

under this Act.

(2) In fiscal year 2022 and each fiscal year

thereafter, after appropriation of the amounts authorized

by item (1) of subsection (a) of this Section, the

remaining moneys estimated to be collected during each

fiscal year shall be appropriated.

(3) (Blank).

(4) Moneys appropriated to fund the programs

authorized in Sections 25 and 30 shall be expended only

after they have been collected and deposited into the

Electric Vehicle Rebate Alternate Fuels Fund.

(b) General Revenue Fund Appropriations. General Revenue

Fund amounts appropriated to and deposited into the Electric

Vehicle Rebate Fund shall be distributed from the Electric

Vehicle Rebate Fund to fund the program authorized in Section

27.

(Source: P.A. 102-662, eff. 9-15-21.)

Section 5-145. The Fire Investigation Act is amended by

changing Section 13.1 as follows:

(425 ILCS 25/13.1) (from Ch. 127 1/2, par. 17.1)

Sec. 13.1. Fire Prevention Fund.

(a) There shall be a special fund in the State Treasury

known as the Fire Prevention Fund.

(b) The following moneys shall be deposited into the Fund:

(1) Moneys received by the Department of Insurance

under Section 12 of this Act.

(2) All fees and reimbursements received by the

Office.

(3) All receipts from boiler and pressure vessel

certification, as provided in Section 13 of the Boiler and

Pressure Vessel Safety Act.

(4) Such other moneys as may be provided by law.

(c) The moneys in the Fire Prevention Fund shall be used,

subject to appropriation, for the following purposes:

(1) Of the moneys deposited into the fund under

Section 12 of this Act, 12.5% shall be available for the

maintenance of the Illinois Fire Service Institute and the

expenses, facilities, and structures incident thereto, and

for making transfers into the General Obligation Bond

Retirement and Interest Fund for debt service requirements

on bonds issued by the State of Illinois after January 1,

1986 for the purpose of constructing a training facility

for use by the Institute. An additional 2.5% of the moneys

deposited into the Fire Prevention Fund shall be available

to the Illinois Fire Service Institute for support of the

Cornerstone Training Program.

(2) Of the moneys deposited into the Fund under

Section 12 of this Act, 10% shall be available for the

maintenance of the Chicago Fire Department Training

Program and the expenses, facilities, and structures

incident thereto, in addition to any moneys payable from

the Fund to the City of Chicago pursuant to the Illinois

Fire Protection Training Act.

(3) For making payments to local governmental agencies

and individuals pursuant to Section 10 of the Illinois

Fire Protection Training Act.

(4) For the maintenance and operation of the Office of

the State Fire Marshal, and the expenses incident thereto.

(4.5) For the maintenance, operation, and capital

expenses of the Mutual Aid Box Alarm System (MABAS).

(4.6) For grants awarded by the Small Fire-fighting

and Ambulance Service Equipment Grant Program established

by Section 2.7 of the State Fire Marshal Act.

(4.7) For grants awarded under the Fire Station

Rehabilitation and Construction Grant Program established

by Section 2.8 of the State Fire Marshal Act.

(5) For any other purpose authorized by law.

(c-5) As soon as possible after April 8, 2008 (the

effective date of Public Act 95-717), the Comptroller shall

order the transfer and the Treasurer shall transfer $2,000,000

from the Fire Prevention Fund to the Fire Service and Small

Equipment Fund, $9,000,000 from the Fire Prevention Fund to

the Fire Truck Revolving Loan Fund, and $4,000,000 from the

Fire Prevention Fund to the Ambulance Revolving Loan Fund.

Beginning on July 1, 2008, each month, or as soon as practical

thereafter, an amount equal to $2 from each fine received

shall be transferred from the Fire Prevention Fund to the Fire

Service and Small Equipment Fund, an amount equal to $1.50

from each fine received shall be transferred from the Fire

Prevention Fund to the Fire Truck Revolving Loan Fund, and an

amount equal to $4 from each fine received shall be

transferred from the Fire Prevention Fund to the Ambulance

Revolving Loan Fund. These moneys shall be transferred from

the moneys deposited into the Fire Prevention Fund pursuant to

Public Act 95-154, together with not more than 25% of any

unspent appropriations from the prior fiscal year. These

moneys may be allocated to the Fire Truck Revolving Loan Fund,

Ambulance Revolving Loan Fund, and Fire Service and Small

Equipment Fund at the discretion of the Office for the purpose

of implementation of this Act.

(d) Any portion of the Fire Prevention Fund remaining

unexpended at the end of any fiscal year which is not needed

for the maintenance and expenses of the Office or the

maintenance and expenses of the Illinois Fire Service

Institute shall remain in the Fire Prevention Fund for the

exclusive and restricted uses provided in subsections (c) and

(c-5) of this Section.

(e) The Office shall keep on file an itemized statement of

all expenses incurred which are payable from the Fund, other

than expenses incurred by the Illinois Fire Service Institute,

and shall approve all vouchers issued therefor before they are

submitted to the State Comptroller for payment. Such vouchers

shall be allowed and paid in the same manner as other claims

against the State.

(Source: P.A. 101-82, eff. 1-1-20; 102-558, eff. 8-20-21.)

Section 5-150. The Open Space Lands Acquisition and

Development Act is amended by changing Section 3 as follows:

(525 ILCS 35/3) (from Ch. 85, par. 2103)

Sec. 3. From appropriations made from the Capital

Development Fund, Build Illinois Bond Fund or other available

or designated funds for such purposes, the Department shall

make grants to local governments as financial assistance for

the capital development and improvement of park, recreation or

conservation areas, marinas and shorelines, including planning

and engineering costs, and for the acquisition of open space

lands, including acquisition of easements and other property

interests less than fee simple ownership if the Department

determines that such property interests are sufficient to

carry out the purposes of this Act, subject to the conditions

and limitations set forth in this Act.

No more than 10% of the amount so appropriated for any

fiscal year may be committed or expended on any one project

described in an application under this Act.

Except for grants awarded from new appropriations in

fiscal year 2023 and fiscal year 2024, any grant under this Act

to a local government shall be conditioned upon the state

providing assistance on a 50/50 matching basis for the

acquisition of open space lands and for capital development

and improvement proposals. However, a local government defined

as "distressed" under criteria adopted by the Department

through administrative rule shall be eligible for assistance

up to 90% for the acquisition of open space lands and for

capital development and improvement proposals, provided that

no more than 10% of the amount appropriated under this Act in

any fiscal year is made available as grants to distressed

local governments. For grants awarded from new appropriations

in fiscal year 2023 and fiscal year 2024 only, a local

government defined as "distressed" is eligible for assistance

up to 100% for the acquisition of open space lands and for

capital development and improvement proposals. The Department

may make more than 10% of the amount appropriated in fiscal

year 2023 and fiscal year 2024 available as grants to

distressed local governments.

An advance payment of a minimum of 50% of any grant made to

a unit of local government under this Act must be paid to the

unit of local government at the time the Department awards the

grant. A unit of local government may opt out of the advanced

payment option at the time of the award of the grant. The

remainder of the grant shall be distributed to the local

government quarterly on a reimbursement basis. The Department

shall consider an applicant's request for an extension to a

grant under this Act if (i) the advanced payment is expended or

legally obligated within the 2 years required by Section 5 of

the Illinois Grant Funds Recovery Act or (ii) no advanced

payment was made.

(Source: P.A. 102-200, eff. 7-30-21; 102-699, eff. 4-19-22.)

Section 5-153. The Illinois Highway Code is amended by

changing Section 6-901 as follows:

(605 ILCS 5/6-901) (from Ch. 121, par. 6-901)

Sec. 6-901. Annually, the General Assembly shall

appropriate to the Department of Transportation from the road

fund, the general revenue fund, any other State funds or a

combination of those funds, $60,000,000 $15,000,000 for

apportionment to counties for the use of road districts for

the construction of bridges 20 feet or more in length, as

provided in Sections 6-902 through 6-905.

The Department of Transportation shall apportion among the

several counties of this State for the use of road districts

the amounts appropriated under this Section. The amount

apportioned to a county shall be in the proportion which the

total mileage of township or district roads in the county

bears to the total mileage of all township and district roads

in the State. Each county shall allocate to the several road

districts in the county the funds so apportioned to the

county. The allocation to road districts shall be made in the

same manner and be subject to the same conditions and

qualifications as are provided by Section 8 of the "Motor Fuel

Tax Law", approved March 25, 1929, as amended, with respect to

the allocation to road districts of the amount allotted from

the Motor Fuel Tax Fund for apportionment to counties for the

use of road districts, but no allocation shall be made to any

road district that has not levied taxes for road and bridge

purposes and for bridge construction purposes at the maximum

rates permitted by Sections 6-501, 6-508 and 6-512 of this

Act, without referendum. "Road district" and "township or

district road" have the meanings ascribed to those terms in

this Act.

Road districts in counties in which a property tax

extension limitation is imposed under the Property Tax

Extension Limitation Law that are made ineligible for receipt

of this appropriation due to the imposition of a property tax

extension limitation may become eligible if, at the time the

property tax extension limitation was imposed, the road

district was levying at the required rate and continues to

levy the maximum allowable amount after the imposition of the

property tax extension limitation. The road district also

becomes eligible if it levies at or above the rate required for

eligibility by Section 8 of the Motor Fuel Tax Law.

The amounts apportioned under this Section for allocation

to road districts may be used only for bridge construction as

provided in this Division. So much of those amounts as are not

obligated under Sections 6-902 through 6-904 and for which

local funds have not been committed under Section 6-905 within

48 months of the date when such apportionment is made lapses

and shall not be paid to the county treasurer for distribution

to road districts.

(Source: P.A. 96-366, eff. 1-1-10.)

Section 5-155. The Illinois Vehicle Code is amended by

changing Sections 3-626, 3-658, 3-667, and 3-692 as follows:

(625 ILCS 5/3-626)

Sec. 3-626. Korean War Veteran license plates.

(a) In addition to any other special license plate, the

Secretary, upon receipt of all applicable fees and

applications made in the form prescribed by the Secretary of

State, may issue special registration plates designated as

Korean War Veteran license plates to residents of Illinois who

participated in the United States Armed Forces during the

Korean War. The special plate issued under this Section shall

be affixed only to passenger vehicles of the first division,

motorcycles, motor vehicles of the second division weighing

not more than 8,000 pounds, and recreational vehicles as

defined by Section 1-169 of this Code. Plates issued under

this Section shall expire according to the staggered

multi-year procedure established by Section 3-414.1 of this

Code.

(b) The design, color, and format of the plates shall be

wholly within the discretion of the Secretary of State. The

Secretary may, in his or her discretion, allow the plates to be

issued as vanity plates or personalized in accordance with

Section 3-405.1 of this Code. The plates are not required to

designate "Land Of Lincoln", as prescribed in subsection (b)

of Section 3-412 of this Code. The Secretary shall prescribe

the eligibility requirements and, in his or her discretion,

shall approve and prescribe stickers or decals as provided

under Section 3-412.

(c) (Blank).

(d) The Korean War Memorial Construction Fund is created

as a special fund in the State treasury. All moneys in the

Korean War Memorial Construction Fund shall, subject to

appropriation, be used by the Department of Veterans' Affairs

to provide grants for construction of the Korean War Memorial

to be located at Oak Ridge Cemetery in Springfield, Illinois.

Upon the completion of the Memorial, the Department of

Veterans' Affairs shall certify to the State Treasurer that

the construction of the Memorial has been completed. At the

direction of and upon notification of the Secretary of State,

the State Comptroller shall direct and Upon the certification

by the Department of Veterans' Affairs, the State Treasurer

shall transfer all moneys in the Fund and any future deposits

into the Fund into the Secretary of State Special License

Plate Fund. Upon completion of the transfer, the Korean War

Memorial Construction Fund is dissolved.

(e) An individual who has been issued Korean War Veteran

license plates for a vehicle and who has been approved for

benefits under the Senior Citizens and Persons with

Disabilities Property Tax Relief Act shall pay the original

issuance and the regular annual fee for the registration of

the vehicle as provided in Section 3-806.3 of this Code.

(Source: P.A. 99-127, eff. 1-1-16; 99-143, eff. 7-27-15;

99-642, eff. 7-28-16; 100-143, eff. 1-1-18.)

(625 ILCS 5/3-658)

Sec. 3-658. Professional Sports Teams license plates.

(a) The Secretary, upon receipt of an application made in

the form prescribed by the Secretary, may issue special

registration plates designated as Professional Sports Teams

license plates. The special plates issued under this Section

shall be affixed only to passenger vehicles of the first

division, motorcycles, and motor vehicles of the second

division weighing not more than 8,000 pounds. Plates issued

under this Section shall expire according to the multi-year

procedure established by Section 3-414.1 of this Code.

(b) The design and color of the plates is wholly within the

discretion of the Secretary, except that the plates shall,

subject to the permission of the applicable team owner,

display the logo of the Chicago Bears, the Chicago Bulls, the

Chicago Blackhawks, the Chicago Cubs, the Chicago White Sox,

the Chicago Sky, the Chicago Red Stars, the Chicago Fire, or

the St. Louis Cardinals, at the applicant's option. The

Secretary may allow the plates to be issued as vanity or

personalized plates under Section 3-405.1 of the Code. The

Secretary shall prescribe stickers or decals as provided under

Section 3-412 of this Code.

(c) An applicant for the special plate shall be charged a

$40 fee for original issuance in addition to the appropriate

registration fee. Until July 1, 2023, of Of this fee, $25 shall

be deposited into the Professional Sports Teams Education Fund

and $15 shall be deposited into the Secretary of State Special

License Plate Fund, to be used by the Secretary to help defray

the administrative processing costs. Beginning July 1, 2023,

of this fee, $25 shall be deposited into the Common School Fund

and $15 shall be deposited into the Secretary of State Special

License Plate Fund, to be used by the Secretary to help defray

the administrative processing costs.

For each registration renewal period, a $27 fee, in

addition to the appropriate registration fee, shall be

charged. Until July 1, 2023, of Of this fee, $25 shall be

deposited into the Professional Sports Teams Education Fund

and $2 shall be deposited into the Secretary of State Special

License Plate Fund. Beginning July 1, 2023, of this fee, $25

shall be deposited into the Common School Fund and $2 shall be

deposited into the Secretary of State Special License Plate

Fund.

(d) The Professional Sports Teams Education Fund is

created as a special fund in the State treasury. Until July 1,

2023, the The Comptroller shall order transferred and the

Treasurer shall transfer all moneys in the Professional Sports

Teams Education Fund to the Common School Fund every 6 months.

(e) On July 1, 2023, or as soon thereafter as practical,

the State Comptroller shall direct and the State Treasurer

shall transfer the remaining balance from the Professional

Sports Teams Education Fund into the Common School Fund. Upon

completion of the transfer, the Professional Sports Teams

Education Fund is dissolved, and any future deposits due to

that Fund and any outstanding obligations or liabilities of

that Fund shall pass to the Common School Fund.

(Source: P.A. 102-1099, eff. 1-1-23.)

(625 ILCS 5/3-667)

Sec. 3-667. Korean Service license plates.

(a) In addition to any other special license plate, the

Secretary, upon receipt of all applicable fees and

applications made in the form prescribed by the Secretary of

State, may issue special registration plates designated as

Korean Service license plates to residents of Illinois who, on

or after July 27, 1954, participated in the United States

Armed Forces in Korea. The special plate issued under this

Section shall be affixed only to passenger vehicles of the

first division, motorcycles, motor vehicles of the second

division weighing not more than 8,000 pounds, and recreational

vehicles as defined by Section 1-169 of this Code. Plates

issued under this Section shall expire according to the

staggered multi-year procedure established by Section 3-414.1

of this Code.

(b) The design, color, and format of the plates shall be

wholly within the discretion of the Secretary of State. The

Secretary may, in his or her discretion, allow the plates to be

issued as vanity or personalized plates in accordance with

Section 3-405.1 of this Code. The plates are not required to

designate "Land of Lincoln", as prescribed in subsection (b)

of Section 3-412 of this Code. The Secretary shall prescribe

the eligibility requirements and, in his or her discretion,

shall approve and prescribe stickers or decals as provided

under Section 3-412.

(c) (Blank). An applicant shall be charged a $2 fee for

original issuance in addition to the applicable registration

fee. This additional fee shall be deposited into the Korean

War Memorial Construction Fund a special fund in the State

treasury.

(d) An individual who has been issued Korean Service

license plates for a vehicle and who has been approved for

benefits under the Senior Citizens and Persons with

Disabilities Property Tax Relief Act shall pay the original

issuance and the regular annual fee for the registration of

the vehicle as provided in Section 3-806.3 of this Code in

addition to the fees specified in subsection (c) of this

Section.

(Source: P.A. 99-143, eff. 7-27-15.)

(625 ILCS 5/3-692)

Sec. 3-692. Soil and Water Conservation District Plates.

(a) In addition to any other special license plate, the

Secretary, upon receipt of all applicable fees and

applications made in the form prescribed by the Secretary of

State, may issue Soil and Water Conservation District license

plates. The special Soil and Water Conservation District plate

issued under this Section shall be affixed only to passenger

vehicles of the first division and motor vehicles of the

second division weighing not more than 8,000 pounds. Plates

issued under this Section shall expire according to the

staggered multi-year procedure established by Section 3-414.1

of this Code.

(b) The design, color, and format of the plates shall be

wholly within the discretion of the Secretary of State.

Appropriate documentation, as determined by the Secretary,

must accompany each application. The Secretary, in his or her

discretion, shall approve and prescribe stickers or decals as

provided under Section 3-412.

(c) An applicant for the special plate shall be charged a

$40 fee for original issuance in addition to the appropriate

registration fee. Of this fee, $25 shall be deposited into the

Soil and Water Conservation District Fund and $15 shall be

deposited into the Secretary of State Special License Plate

Fund, to be used by the Secretary to help defray the

administrative processing costs. For each registration renewal

period, a $27 fee, in addition to the appropriate registration

fee, shall be charged. Of this fee, $25 shall be deposited into

the Soil and Water Conservation District Fund and $2 shall be

deposited into the Secretary of State Special License Plate

Fund.

(d) The Soil and Water Conservation District Fund is

created as a special fund in the State treasury. All money in

the Soil and Water Conservation District Fund shall be paid,

subject to appropriation by the General Assembly and

distribution by the Secretary, as grants to Illinois soil and

water conservation districts for projects that conserve and

restore soil and water in Illinois. All interest earned on

moneys in the Fund shall be deposited into the Fund. The Fund

shall not be subject to administrative charges or chargebacks,

such as but not limited to those authorized under Section 8h of

the State Finance Act.

(e) Notwithstanding any other provision of law, on July 1,

2023, or as soon thereafter as practical, the State

Comptroller shall direct and the State Treasurer shall

transfer the remaining balance from the Soil and Water

Conservation District Fund into the Partners for Conservation

Fund. Upon completion of the transfers, the Soil and Water

Conservation District Fund is dissolved, and any future

deposits due to that Fund and any outstanding obligations or

liabilities of that Fund shall pass to the Partners for

Conservation Fund.

(f) This Section is repealed on January 1, 2024.

(Source: P.A. 96-1377, eff. 1-1-11; 97-333, eff. 8-12-11;

97-409, eff. 1-1-12.)

Section 5-160. The Unified Code of Corrections is amended

by changing Sections 3-12-3a, 3-12-6, and 3-12-13 as follows:

(730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)

Sec. 3-12-3a. Contracts, leases, and business agreements.

(a) The Department shall promulgate such rules and

policies as it deems necessary to establish, manage, and

operate its Illinois Correctional Industries division for the

purpose of utilizing committed persons in the manufacture of

food stuffs, finished goods or wares. To the extent not

inconsistent with the function and role of the ICI, the

Department may enter into a contract, lease, or other type of

business agreement, not to exceed 20 years, with any private

corporation, partnership, person, or other business entity for

the purpose of utilizing committed persons in the provision of

services or for any other business or commercial enterprise

deemed by the Department to be consistent with proper training

and rehabilitation of committed persons.

Beginning in In fiscal year years 2021 through 2023, the

Department shall oversee the Illinois Correctional Industries

accounting processes and budget requests to the General

Assembly, other budgetary processes, audits by the Office of

the Auditor General, and computer processes. Beginning in For

fiscal year years 2021 through 2023, the spending authority of

Illinois Correctional Industries shall no longer be separate

and apart from the Department's budget and appropriations, and

the Department shall control its accounting processes,

budgets, audits and computer processes in accordance with any

Department rules and policies.

(b) The Department shall be permitted to construct

buildings on State property for the purposes identified in

subsection (a) and to lease for a period not to exceed 20 years

any building or portion thereof on State property for the

purposes identified in subsection (a).

(c) Any contract or other business agreement referenced in

subsection (a) shall include a provision requiring that all

committed persons assigned receive in connection with their

assignment such vocational training and/or apprenticeship

programs as the Department deems appropriate.

(d) Committed persons assigned in accordance with this

Section shall be compensated in accordance with the provisions

of Section 3-12-5.

(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22.)

(730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)

Sec. 3-12-6. Programs. Through its Illinois Correctional

Industries division, the Department may shall establish

commercial, business, and manufacturing programs for the

production sale of finished goods and processed food and

beverages to the State, its political units, agencies, and

other public institutions. Illinois Correctional Industries

may shall establish, operate, and maintain manufacturing and

food and beverage production in the Department facilities and

provide food for the Department institutions and for the

mental health and developmental disabilities institutions of

the Department of Human Services and the institutions of the

Department of Veterans' Affairs.

Illinois Correctional Industries shall be administered by

a chief executive officer. The chief executive officer shall

report to the Director of the Department or the Director's

designee. The chief executive officer shall administer the

commercial and business programs of ICI for inmate workers in

the custody of the Department of Corrections.

The chief executive officer shall have such assistants as

are required for programming sales staff, manufacturing,

budget, fiscal, accounting, computer, human services, and

personnel as necessary to run its commercial and business

programs.

Illinois Correctional Industries shall have a financial

officer who shall report to the chief executive officer. The

financial officer shall: (i) assist in the development and

presentation of the Department budget submission; (ii) manage

and control the spending authority of ICI; and (iii) provide

oversight of the financial activities of ICI, both internally

and through coordination with the Department fiscal operations

personnel, including accounting processes, budget submissions,

other budgetary processes, audits by the Office of the Auditor

General, and computer processes. For fiscal years 2021 through

2023, the financial officer shall coordinate and cooperate

with the Department's chief financial officer to perform the

functions listed in this paragraph.

Illinois Correctional Industries shall be located in

Springfield. The chief executive officer of Illinois

Correctional Industries shall assign personnel to teach direct

the production of goods and shall employ committed persons

assigned by the facility chief administrative officer. The

Department of Corrections may direct such other vocational

programs as it deems necessary for the rehabilitation of

inmates, which shall be separate and apart from, and not in

conflict with, programs of Illinois Correctional Industries.

(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22.)

(730 ILCS 5/3-12-13) (from Ch. 38, par. 1003-12-13)

Sec. 3-12-13. Sale of Property. Whenever a responsible

officer of the Correctional Industries Division of the

Department seeks to dispose of property pursuant to the "State

Property Control Act", proceeds received by the Administrator

under that Act from the sale of property under the control of

the Division of Correctional Industries of the Department

shall be deposited into the General Revenue Fund Working

Capital Revolving Fund of the Correction Industries Division

if such property was originally purchased with funds

therefrom.

(Source: P.A. 81-1507.)

(730 ILCS 5/3-12-11 rep.)

Section 5-165. The Unified Code of Corrections is amended

by repealing Section 3-12-11.

Section 5-167. The Illinois Crime Reduction Act of 2009 is

amended by changing Section 20 as follows:

(730 ILCS 190/20)

Sec. 20. Adult Redeploy Illinois.

(a) Purpose. When offenders are accurately assessed for

risk, assets, and needs, it is possible to identify which

people should be sent to prison and which people can be

effectively supervised in the locality. By providing financial

incentives to counties or judicial circuits to create

effective local-level evidence-based services, it is possible

to reduce crime and recidivism at a lower cost to taxpayers.

Based on this model, this Act hereby creates the Adult

Redeploy Illinois program for probation-eligible offenders in

order to increase public safety and encourage the successful

local supervision of eligible offenders and their

reintegration into the locality.

(b) The Adult Redeploy Illinois program shall reallocate

State funds to local jurisdictions that successfully establish

a process to assess offenders and provide a continuum of

locally based sanctions and treatment alternatives for

offenders who would be incarcerated in a State facility if

those local services and sanctions did not exist. The

allotment of funds shall be based on a formula that rewards

local jurisdictions for the establishment or expansion of

local supervision programs and requires them to pay the amount

determined in subsection (e) if incarceration targets as

defined in subsection (e) are not met.

(c) Each county or circuit participating in the Adult

Redeploy Illinois program shall create a local plan describing

how it will protect public safety and reduce the county or

circuit's utilization of incarceration in State facilities or

local county jails by the creation or expansion of

individualized services or programs.

(d) Based on the local plan, a county or circuit shall

enter into an agreement with the Adult Redeploy Oversight

Board described in subsection (e) to reduce the number of

commitments of probation-eligible offenders to State

correctional facilities from that county or circuit. The

agreement shall include a pledge from the county or circuit to

reduce their commitments by 25% of the level of commitments

from the average number of commitments for the past 3 years of

eligible offenders. In return, the county or circuit shall

receive, based upon a formula described in subsection (e),

funds to redeploy for local programming for offenders who

would otherwise be incarcerated such as management and

supervision, electronic monitoring, and drug testing. The

county or circuit shall also be penalized, as described in

subsection (e), for failure to reach the goal of reduced

commitments stipulated in the agreement.

(d-5) Subject to appropriation to the Illinois Criminal

Justice Information Authority, the Adult Redeploy Illinois

Oversight Board described in subsection (e) may provide grant

funds to qualified organizations that can assist local

jurisdictions in training, development, and technical

assistance.

(e) Adult Redeploy Illinois Oversight Board; members;

responsibilities.

(1) The Secretary of Human Services and the Director

of Corrections shall within 3 months after January 1, 2010

(the effective date of Public Act 96-761) this Act convene

and act as co-chairs of an oversight board to oversee the

Adult Redeploy Program. The Board shall include, but not

be limited to, designees from the Prisoner Review Board,

Office of the Attorney General, Illinois Criminal Justice

Information Authority, and Sentencing Policy Advisory

Council; the Cook County State's Attorney or a designee; a

State's Attorney selected by the President of the Illinois

State's Attorneys Association; the State Appellate

Defender or a designee; the Cook County Public Defender or

a designee; a representative of Cook County Adult

Probation, a representative of DuPage County Adult

Probation; a representative of Sangamon County Adult

Probation; and 4 representatives from non-governmental

organizations, including service providers. Members shall

serve without compensation but shall be reimbursed for

actual expenses incurred in the performance of their

duties.

(2) The Oversight Board shall within one year after

January 1, 2010 (the effective date of Public Act 96-761)

this Act:

(A) Develop a process to solicit applications from

and identify jurisdictions to be included in the Adult

Redeploy Illinois program.

(B) Define categories of membership for local

entities to participate in the creation and oversight

of the local Adult Redeploy Illinois program.

(C) Develop a formula for the allotment of funds

to local jurisdictions for local and community-based

services in lieu of commitment to the Department of

Corrections and a penalty amount for failure to reach

the goal of reduced commitments stipulated in the

plans.

(D) Develop a standard format for the local plan

to be submitted by the local entity created in each

county or circuit.

(E) Identify and secure resources sufficient to

support the administration and evaluation of Adult

Redeploy Illinois.

(F) Develop a process to support ongoing

monitoring and evaluation of Adult Redeploy Illinois.

(G) Review local plans and proposed agreements and

approve the distribution of resources.

(H) Develop a performance measurement system that

includes but is not limited to the following key

performance indicators: recidivism, rate of

revocations, employment rates, education achievement,

successful completion of substance abuse treatment

programs, and payment of victim restitution. Each

county or circuit shall include the performance

measurement system in its local plan and provide data

annually to evaluate its success.

(I) Report annually the results of the performance

measurements on a timely basis to the Governor and

General Assembly.

(3) The Oversight Board shall:

(A) Develop a process to solicit grant

applications from eligible training, development, and

technical assistance organizations.

(B) Review grant applications and proposed grant

agreements and approve the distribution of resources.

(C) Develop a process to support ongoing

monitoring of training, development, and technical

assistance grantees.

(Source: P.A. 100-999, eff. 1-1-19.)

Section 5-170. The Revised Uniform Unclaimed Property Act

is amended by changing Section 15-801 as follows:

(765 ILCS 1026/15-801)

Sec. 15-801. Deposit of funds by administrator.

(a) Except as otherwise provided in this Section, the

administrator shall deposit in the Unclaimed Property Trust

Fund all funds received under this Act, including proceeds

from the sale of property under Article 7. The administrator

may deposit any amount in the Unclaimed Property Trust Fund

into the State Pensions Fund during the fiscal year at his or

her discretion; however, he or she shall, on April 15 and

October 15 of each year, deposit any amount in the Unclaimed

Property Trust Fund exceeding $2,500,000 into the State

Pensions Fund. If on either April 15 or October 15, the

administrator determines that a balance of $2,500,000 is

insufficient for the prompt payment of unclaimed property

claims authorized under this Act, the administrator may retain

more than $2,500,000 in the Unclaimed Property Trust Fund in

order to ensure the prompt payment of claims. Beginning in

State fiscal year 2025 2024, all amounts that are deposited

into the State Pensions Fund from the Unclaimed Property Trust

Fund shall be apportioned to the designated retirement systems

as provided in subsection (c-6) of Section 8.12 of the State

Finance Act to reduce their actuarial reserve deficiencies.

(b) The administrator shall make prompt payment of claims

he or she duly allows as provided for in this Act from the

Unclaimed Property Trust Fund. This shall constitute an

irrevocable and continuing appropriation of all amounts in the

Unclaimed Property Trust Fund necessary to make prompt payment

of claims duly allowed by the administrator pursuant to this

Act.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

Section 5-175. The Line of Duty Compensation Act is

amended by changing Section 3 as follows:

(820 ILCS 315/3) (from Ch. 48, par. 283)

Sec. 3. Duty death benefit.

(a) If a claim therefor is made within 2 years one year of

the date of death of a law enforcement officer, civil defense

worker, civil air patrol member, paramedic, fireman, chaplain,

or State employee killed in the line of duty, or if a claim

therefor is made within 2 years of the date of death of an

Armed Forces member killed in the line of duty, compensation

shall be paid to the person designated by the law enforcement

officer, civil defense worker, civil air patrol member,

paramedic, fireman, chaplain, State employee, or Armed Forces

member. However, if the Armed Forces member was killed in the

line of duty before October 18, 2004, the claim must be made

within one year of October 18, 2004. In addition, if a death

occurred after December 31, 2016 and before January 1, 2021,

the claim may be made no later than December 31, 2022

notwithstanding any other deadline established under this Act

with respect to filing a claim for a duty death benefit.

(b) The amount of compensation, except for an Armed Forces

member, shall be $10,000 if the death in the line of duty

occurred prior to January 1, 1974; $20,000 if such death

occurred after December 31, 1973 and before July 1, 1983;

$50,000 if such death occurred on or after July 1, 1983 and

before January 1, 1996; $100,000 if the death occurred on or

after January 1, 1996 and before May 18, 2001; $118,000 if the

death occurred on or after May 18, 2001 and before July 1,

2002; and $259,038 if the death occurred on or after July 1,

2002 and before January 1, 2003. For an Armed Forces member

killed in the line of duty (i) at any time before January 1,

2005, the compensation is $259,038 plus amounts equal to the

increases for 2003 and 2004 determined under subsection (c)

and (ii) on or after January 1, 2005, the compensation is the

amount determined under item (i) plus the applicable increases

for 2005 and thereafter determined under subsection (c).

(c) Except as provided in subsection (b), for deaths

occurring on or after January 1, 2003, the death compensation

rate for death in the line of duty occurring in a particular

calendar year shall be the death compensation rate for death

occurring in the previous calendar year (or in the case of

deaths occurring in 2003, the rate in effect on December 31,

2002) increased by a percentage thereof equal to the

percentage increase, if any, in the index known as the

Consumer Price Index for All Urban Consumers: U.S. city

average, unadjusted, for all items, as published by the United

States Department of Labor, Bureau of Labor Statistics, for

the 12 months ending with the month of June of that previous

calendar year.

(d) If no beneficiary is designated or if no designated

beneficiary survives at the death of the law enforcement

officer, civil defense worker, civil air patrol member,

paramedic, fireman, chaplain, or State employee killed in the

line of duty, the compensation shall be paid in accordance

with a legally binding will left by the law enforcement

officer, civil defense worker, civil air patrol member,

paramedic, fireman, chaplain, or State employee. If the law

enforcement officer, civil defense worker, civil air patrol

member, paramedic, fireman, chaplain, or State employee did

not leave a legally binding will, the compensation shall be

paid as follows:

(1) when there is a surviving spouse, the entire sum

shall be paid to the spouse;

(2) when there is no surviving spouse, but a surviving

descendant of the decedent, the entire sum shall be paid

to the decedent's descendants per stirpes;

(3) when there is neither a surviving spouse nor a

surviving descendant, the entire sum shall be paid to the

parents of the decedent in equal parts, allowing to the

surviving parent, if one is dead, the entire sum; and

(4) when there is no surviving spouse, descendant or

parent of the decedent, but there are surviving brothers

or sisters, or descendants of a brother or sister, who

were receiving their principal support from the decedent

at his death, the entire sum shall be paid, in equal parts,

to the dependent brothers or sisters or dependent

descendant of a brother or sister. Dependency shall be

determined by the Court of Claims based upon the

investigation and report of the Attorney General.

The changes made to this subsection (d) by this amendatory Act

of the 94th General Assembly apply to any pending case as long

as compensation has not been paid to any party before the

effective date of this amendatory Act of the 94th General

Assembly.

(d-1) For purposes of subsection (d), in the case of a

person killed in the line of duty who was born out of wedlock

and was not an adoptive child at the time of the person's

death, a person shall be deemed to be a parent of the person

killed in the line of duty only if that person would be an

eligible parent, as defined in Section 2-2 of the Probate Act

of 1975, of the person killed in the line of duty. This

subsection (d-1) applies to any pending claim if compensation

was not paid to the claimant of the pending claim before the

effective date of this amendatory Act of the 94th General

Assembly.

(d-2) If no beneficiary is designated or if no designated

beneficiary survives at the death of the Armed Forces member

killed in the line of duty, the compensation shall be paid in

entirety according to the designation made on the most recent

version of the Armed Forces member's Servicemembers' Group

Life Insurance Election and Certificate ("SGLI").

If no SGLI form exists at the time of the Armed Forces

member's death, the compensation shall be paid in accordance

with a legally binding will left by the Armed Forces member.

If no SGLI form exists for the Armed Forces member and the

Armed Forces member did not leave a legally binding will, the

compensation shall be paid to the persons and in the priority

as set forth in paragraphs (1) through (4) of subsection (d) of

this Section.

This subsection (d-2) applies to any pending case as long

as compensation has not been paid to any party before the

effective date of this amendatory Act of the 94th General

Assembly.

(e) If there is no beneficiary designated or if no

designated beneficiary survives at the death of the law

enforcement officer, civil defense worker, civil air patrol

member, paramedic, fireman, chaplain, State employee, or Armed

Forces member killed in the line of duty and there is no other

person or entity to whom compensation is payable under this

Section, no compensation shall be payable under this Act.

(f) No part of such compensation may be paid to any other

person for any efforts in securing such compensation.

(g) This amendatory Act of the 93rd General Assembly

applies to claims made on or after October 18, 2004 with

respect to an Armed Forces member killed in the line of duty.

(h) In any case for which benefits have not been paid

within 6 months of the claim being filed in accordance with

this Section, which is pending as of the effective date of this

amendatory Act of the 96th General Assembly, and in which

there are 2 or more beneficiaries, at least one of whom would

receive at least a portion of the total benefit regardless of

the manner in which the Court of Claims resolves the claim, the

Court shall direct the Comptroller to pay the minimum amount

of money which the determinate beneficiary would receive

together with all interest payment penalties which have

accrued on that portion of the award being paid within 30 days

of the effective date of this amendatory Act of the 96th

General Assembly. For purposes of this subsection (h),

"determinate beneficiary" means the beneficiary who would

receive any portion of the total benefit claimed regardless of

the manner in which the Court of Claims adjudicates the claim.

(i) The Court of Claims shall ensure that all individuals

who have filed an application to claim the duty death benefit

for a deceased member of the Armed Forces pursuant to this

Section or for a fireman pursuant to this Section, or their

designated representative, shall have access, on a timely

basis and in an efficient manner, to all information related

to the court's consideration, processing, or adjudication of

the claim, including, but not limited to, the following:

(1) a reliable estimate of when the Court of Claims

will adjudicate the claim, or if the Court cannot estimate

when it will adjudicate the claim, a full written

explanation of the reasons for this inability; and

(2) a reliable estimate, based upon consultation with

the Comptroller, of when the benefit will be paid to the

claimant.

(j) The Court of Claims shall send written notice to all

claimants within 2 weeks of the initiation of a claim

indicating whether or not the application is complete. For

purposes of this subsection (j), an application is complete if

a claimant has submitted to the Court of Claims all documents

and information the Court requires for adjudicating and paying

the benefit amount. For purposes of this subsection (j), a

claim for the duty death benefit is initiated when a claimant

submits any of the application materials required for

adjudicating the claim to the Court of Claims. In the event a

claimant's application is incomplete, the Court shall include

in its written notice a list of the information or documents

which the claimant must submit in order for the application to

be complete. In no case may the Court of Claims deny a claim

and subsequently re-adjudicate the same claim for the purpose

of evading or reducing the interest penalty payment amount

payable to any claimant.

(Source: P.A. 102-215, eff. 7-30-21.)

ARTICLE 10.

Section 10-2. The Department of Human Services Act is

amended by adding Section 80-45 as follows:

(20 ILCS 1305/80-45 new)

Sec. 80-45. Funding Agent and Administration.

(a) The Department shall act as funding agent under the

terms of the Illinois Affordable Housing Act and shall

administer other appropriations for the use of the Illinois

Housing Development Authority.

(b) The Department may enter into contracts,

intergovernmental agreements, grants, cooperative agreements,

memoranda of understanding, or other instruments with any

federal, State, or local government agency as necessary to

fulfill its role as funding agent in compliance with State and

federal law. The Department and the Department of Revenue

shall coordinate, in consultation with the Illinois Housing

Development Authority, the transition of the funding agent

role, including the transfer of any and all books, records, or

documents, in whatever form stored, necessary to the

Department's execution of the duties of the funding agent, and

the Department may submit to the Governor's Office of

Management and Budget requests for exception pursuant to

Section 55 of the Grant Accountability and Transparency Act.

Notwithstanding Section 5 of the Grant Funds Recovery Act, for

State fiscal years 2023 and 2024 only, in order to accomplish

the transition of the funding agent role to the Department,

grant funds may be made available for expenditure by a grantee

for a period of 3 years from the date the funds were

distributed by the State.

Section 10-3. The State Finance Act is amended by changing

Section 6z-20.1 as follows:

(30 ILCS 105/6z-20.1)

Sec. 6z-20.1. The State Aviation Program Fund and the

Sound-Reducing Windows and Doors Replacement Fund.

(a) The State Aviation Program Fund is created in the

State Treasury. Moneys in the Fund shall be used by the

Department of Transportation for the purposes of administering

a State Aviation Program. Subject to appropriation, the moneys

shall be used for the purpose of distributing grants to units

of local government to be used for airport-related purposes.

Grants to units of local government from the Fund shall be

distributed proportionately based on equal part enplanements,

total cargo, and airport operations. With regard to

enplanements that occur within a municipality with a

population of over 500,000, grants shall be distributed only

to the municipality.

(b) For grants to a unit of government other than a

municipality with a population of more than 500,000,

"airport-related purposes" means the capital or operating

costs of: (1) an airport; (2) a local airport system; or (3)

any other local facility that is owned or operated by the

person or entity that owns or operates the airport that is

directly and substantially related to the air transportation

of passengers or property as provided in 49 U.S.C. 47133,

including (i) the replacement of sound-reducing windows and

doors installed under the Residential Sound Insulation Program

and (ii) in-home air quality monitoring testing in residences

in which windows or doors were installed under the Residential

Sound Insulation Program.

(c) For grants to a municipality with a population of more

than 500,000, "airport-related purposes" means the capital

costs of: (1) an airport; (2) a local airport system; or (3)

any other local facility that (i) is owned or operated by a

person or entity that owns or operates an airport and (ii) is

directly and substantially related to the air transportation

of passengers or property, as provided in 49 U.S.C. 47133. For

grants to a municipality with a population of more than

500,000, "airport-related purposes" also means costs,

including administrative costs, associated with the

replacement of sound-reducing windows and doors installed

under the Residential Sound Insulation Program.

(d) In each State fiscal year, $9,500,000 the first

$7,500,000 attributable to a municipality with a population of

more than 500,000, as provided in subsection (a) of this

Section, shall be transferred to the Sound-Reducing Windows

and Doors Replacement Fund, a special fund created in the

State Treasury. Subject to appropriation, the moneys in the

Fund shall be used solely for costs, including administrative

costs, associated with the mechanical repairs and the

replacement of sound-reducing windows and doors installed

under the Residential Sound Insulation Program. Any amounts

attributable to a municipality with a population of more than

500,000 in excess of $7,500,000 in each State fiscal year

shall be distributed among the airports in that municipality

based on the same formula as prescribed in subsection (a) to be

used for airport-related purposes.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)

Section 10-4. The Illinois Grant Funds Recovery Act is

amended by changing Section 5 as follows:

(30 ILCS 705/5) (from Ch. 127, par. 2305)

Sec. 5. Time limit on expenditure of grant funds. Subject

to the restriction of Section 35 of the State Finance Act, no

grant funds may be made available for expenditure by a grantee

for a period longer than 2 years, except where such grant funds

are disbursed in reimbursement of costs previously incurred by

the grantee and except as otherwise provided in subsection (d)

of Section 5-200 of the School Construction Law and in

subsection (b) of Section 80-45 of the Department of Human

Services Act. Any grant funds not expended or legally

obligated by the end of the grant agreement, or during the time

limitation to grant fund expenditures set forth in this

Section, must be returned to the grantor agency within 45

days, if the funds are not already on deposit with the grantor

agency or the State Treasurer. Such returned funds shall be

deposited into the fund from which the original grant

disbursement to the grantee was made.

(Source: P.A. 99-606, eff. 7-22-16.)

Section 10-5. The Illinois Public Aid Code is amended by

changing Sections 12-4.7 and 12-10.10 as follows:

(305 ILCS 5/12-4.7) (from Ch. 23, par. 12-4.7)

Sec. 12-4.7. Co-operation with other agencies. Make use

of, aid and co-operate with State and local governmental

agencies, and co-operate with and assist other governmental

and private agencies and organizations engaged in welfare

functions.

This grant of authority includes the powers necessary for

the Department of Healthcare and Family Services to administer

the Illinois Health and Human Services Innovation Incubator

(HHSi2) project. The Department of Healthcare and Family

Services shall cochair with the Governor's Office of

Management and Budget an Executive Steering Committee of

partner State agencies to coordinate the HHSi2 project. The

powers and duties of the Executive Steering Committee shall be

established by intergovernmental agreement. In addition, the

Department of Healthcare and Family Services is authorized,

without limitation, to enter into agreements with federal

agencies, to create and implement the HHSi2 Shared

Interoperability Platform, and to create all Implementation

Advance Planning documents for the HHSi2 project.

(Source: P.A. 92-111, eff. 1-1-02.)

(305 ILCS 5/12-10.10)

Sec. 12-10.10. HFS DHS Technology Initiative Fund.

(a) The HFS DHS Technology Initiative Fund is hereby

created as a trust fund within the State treasury with the

State Treasurer as the ex-officio custodian of the Fund.

(b) The Department of Healthcare and Family Human Services

may accept and receive grants, awards, gifts, and bequests, or

other moneys from any source, public or private, in support of

information technology initiatives. Those moneys Moneys

received in support of information technology initiatives, and

any interest earned thereon, shall be deposited into the HFS

DHS Technology Initiative Fund.

(c) Moneys in the Fund may be used by the Department of

Healthcare and Family Human Services for the purpose of making

grants associated with the development and implementation of

information technology projects or paying for operational

expenses of the Department of Healthcare and Family Human

Services related to such projects. The Department of

Healthcare and Family Services may use moneys in the Fund to

pay for administrative, operational, and project expenses of

the Illinois Health and Human Services Innovation Incubator

(HHSi2) project. Notwithstanding any provision of law to the

contrary, the Department of Human Services shall have the

authority to satisfy all Fiscal Year 2023 outstanding

expenditure obligations or liabilities payable from the Fund

pursuant to Section 25 of the State Finance Act.

(d) The Department of Healthcare and Family Human

Services, in consultation with the Department of Innovation

and Technology, shall use the funds deposited into in the HFS

DHS Technology Initiative Fund to pay for information

technology solutions either provided by Department of

Innovation and Technology or arranged or coordinated by the

Department of Innovation and Technology.

(Source: P.A. 100-611, eff. 7-20-18; 101-275, eff. 8-9-19.)

Section 10-10. The Illinois Affordable Housing Act is

amended by changing Sections 3 and 5 as follows:

(310 ILCS 65/3) (from Ch. 67 1/2, par. 1253)

Sec. 3. Definitions. As used in this Act:

(a) "Program" means the Illinois Affordable Housing

Program.

(b) "Trust Fund" means the Illinois Affordable Housing

Trust Fund.

(b-5) "Capital Fund" means the Illinois Affordable Housing

Capital Fund.

(c) "Low-income household" means a single person, family

or unrelated persons living together whose adjusted income is

more than 50%, but less than 80%, of the median income of the

area of residence, adjusted for family size, as such adjusted

income and median income for the area are determined from time

to time by the United States Department of Housing and Urban

Development for purposes of Section 8 of the United States

Housing Act of 1937.

(d) "Very low-income household" means a single person,

family or unrelated persons living together whose adjusted

income is not more than 50% of the median income of the area of

residence, adjusted for family size, as such adjusted income

and median income for the area are determined from time to time

by the United States Department of Housing and Urban

Development for purposes of Section 8 of the United States

Housing Act of 1937.

(e) "Affordable housing" means residential housing that,

so long as the same is occupied by low-income households or

very low-income households, requires payment of monthly

housing costs, including utilities other than telephone, of no

more than 30% of the maximum allowable income as stated for

such households as defined in this Section.

(f) "Multi-family housing" means a building or buildings

providing housing to 5 or more households.

(g) "Single-family housing" means a building containing

one to 4 dwelling units, including a mobile home as defined in

subsection (b) of Section 3 of the Mobile Home Landlord and

Tenant Rights Act, as amended.

(h) "Community-based organization" means a not-for-profit

entity whose governing body includes a majority of members who

reside in the community served by the organization.

(i) "Advocacy organization" means a not-for-profit

organization which conducts, in part or in whole, activities

to influence public policy on behalf of low-income or very

low-income households.

(j) "Program Administrator" means the Illinois Housing

Development Authority.

(k) "Funding Agent" means the Illinois Department of Human

Services Revenue.

(l) "Commission" means the Affordable Housing Advisory

Commission.

(m) "Congregate housing" means a building or structure in

which 2 or more households, inclusive, share common living

areas and may share child care, cleaning, cooking and other

household responsibilities.

(n) "Eligible applicant" means a proprietorship,

partnership, for-profit corporation, not-for-profit

corporation or unit of local government which seeks to use

fund assets as provided in this Article.

(o) "Moderate income household" means a single person,

family or unrelated persons living together whose adjusted

income is more than 80% but less than 120% of the median income

of the area of residence, adjusted for family size, as such

adjusted income and median income for the area are determined

from time to time by the United States Department of Housing

and Urban Development for purposes of Section 8 of the United

States Housing Act of 1937.

(p) "Affordable Housing Program Trust Fund Bonds or Notes"

means the bonds or notes issued by the Program Administrator

under the Illinois Housing Development Act to further the

purposes of this Act.

(q) "Trust Fund Moneys" means all moneys, deposits,

revenues, income, interest, dividends, receipts, taxes,

proceeds and other amounts or funds deposited or to be

deposited into in the Trust Fund pursuant to Section 5(b) of

this Act and any proceeds, investments or increase thereof.

(r) "Program Escrow" means accounts, except those accounts

relating to any Affordable Housing Program Trust Fund Bonds or

Notes, designated by the Program Administrator, into which

Trust Fund Moneys are deposited.

(s) "Common household pet" means a domesticated animal,

such as a dog (canis lupus familiaris) or cat (felis catus),

which is commonly kept in the home for pleasure rather than for

commercial purposes.

(Source: P.A. 102-283, eff. 1-1-22.)

(310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)

Sec. 5. Illinois Affordable Housing Trust Fund.

(a) There is hereby created the Illinois Affordable

Housing Trust Fund, hereafter referred to in this Act as the

"Trust Fund" to be held as a separate fund within the State

Treasury and to be administered by the Program Administrator.

The purpose of the Trust Fund is to finance projects of the

Illinois Affordable Housing Program as authorized and approved

by the Program Administrator. The Funding Agent shall

establish, within the Trust Fund, a General Account, a Bond

Account, a Commitment Account and a Development Credits

Account. The Funding Agent shall authorize distribution of

Trust Fund moneys to the Program Administrator or a payee

designated by the Program Administrator for purposes

authorized by this Act. After receipt of the Trust Fund moneys

by the Program Administrator or designated payee, the Program

Administrator shall ensure that all those moneys are expended

for a public purpose and only as authorized by this Act.

(b) Except as otherwise provided in Section 8(c) of this

Act, there shall be deposited in the Trust Fund such amounts as

may become available under the provisions of this Act,

including, but not limited to:

(1) all receipts, including dividends, principal and

interest repayments attributable to any loans or

agreements funded from the Trust Fund;

(2) all proceeds of assets of whatever nature received

by the Program Administrator, and attributable to default

with respect to loans or agreements funded from the Trust

Fund;

(3) any appropriations, grants or gifts of funds or

property, or financial or other aid from any federal or

State agency or body, local government or any other public

organization or private individual made to the Trust Fund;

(4) any income received as a result of the investment

of moneys in the Trust Fund;

(5) all fees or charges collected by the Program

Administrator or Funding Agent pursuant to this Act;

(6) amounts as provided in Section 31-35 of the Real

Estate Transfer Tax Law an amount equal to one half of all

proceeds collected by the Funding Agent pursuant to

Section 3 of the Real Estate Transfer Tax Act, as amended;

(7) other funds as appropriated by the General

Assembly; and

(8) any income, less costs and fees associated with

the Program Escrow, received by the Program Administrator

that is derived from Trust Fund Moneys held in the Program

Escrow prior to expenditure of such Trust Fund Moneys.

(c) Additional Trust Fund Purpose: Receipt and use of

federal funding for programs responding to the COVID-19 public

health emergency. Notwithstanding any other provision of this

Act or any other law limiting or directing the use of the Trust

Fund, the Trust Fund may receive, directly or indirectly,

federal funds from the Homeowner Assistance Fund authorized

under Section 3206 of the federal American Rescue Plan Act of

2021 (Public Law 117-2). Any such funds shall be deposited

into a Homeowner Assistance Account which shall be established

within the Trust Fund by the Funding Agent so that such funds

can be accounted for separately from other funds in the Trust

Fund. Such funds may be used only in the manner and for the

purposes authorized in Section 3206 of the American Rescue

Plan Act of 2021 and in related federal guidance. Also, the

Trust Fund may receive, directly or indirectly, federal funds

from the Emergency Rental Assistance Program authorized under

Section 3201 of the federal American Rescue Plan Act of 2021

and Section 501 of Subtitle A of Title V of Division N of the

Consolidated Appropriations Act, 2021 (Public Law 116–260).

Any such funds shall be deposited into an Emergency Rental

Assistance Account which shall be established within the Trust

Fund by the Funding Agent so that such funds can be accounted

for separately from other funds in the Trust Fund. Such funds

may be used only in the manner and for the purposes authorized

in Section 3201 of the American Rescue Plan Act of 2021 and in

related federal guidance. Expenditures under this subsection

(c) are subject to annual appropriation to the Funding Agent.

Unless used in this subsection (c), the defined terms set

forth in Section 3 shall not apply to funds received pursuant

to the American Rescue Plan Act of 2021. Notwithstanding any

other provision of this Act or any other law limiting or

directing the use of the Trust Fund, funds received under the

American Rescue Plan Act of 2021 are not subject to the terms

and provisions of this Act except as specifically set forth in

this subsection (c).

(Source: P.A. 102-16, eff. 6-17-21.)

ARTICLE 15.

Section 15-5. The Illinois Administrative Procedure Act is

amended by adding Sections 5-45.42 and 5-45.43 as follows:

(5 ILCS 100/5-45.42 new)

Sec. 5-45.42. Emergency rulemaking; Mental Health and

Developmental Disabilities Administrative Act. To provide for

the expeditious and timely implementation of the changes made

to Section 74 of the Mental Health and Developmental

Disabilities Administrative Act by this amendatory Act of the

103rd General Assembly, emergency rules implementing the

changes made to that Section by this amendatory Act of the

103rd General Assembly may be adopted in accordance with

Section 5-45 by the Department of Human Services or other

department essential to the implementation of the changes. The

adoption of emergency rules authorized by Section 5-45 and

this Section is deemed to be necessary for the public

interest, safety, and welfare.

This Section is repealed one year after the effective date

of this Section.

(5 ILCS 100/5-45.43 new)

Sec. 5-45.43. Emergency rulemaking; Illinois Public Aid

Code. To provide for the expeditious and timely implementation

of the changes made to the Illinois Public Aid Code by this

amendatory Act of the 103rd General Assembly, emergency rules

implementing the changes made to that Code by this amendatory

Act of the 103rd General Assembly may be adopted in accordance

with Section 5-45 by the Department of Healthcare and Family

Services or other department essential to the implementation

of the changes. The adoption of emergency rules authorized by

Section 5-45 and this Section is deemed to be necessary for the

public interest, safety, and welfare.

This Section is repealed one year after the effective date

of this Section.

Section 15-10. The Mental Health and Developmental

Disabilities Administrative Act is amended by changing Section

74 as follows:

(20 ILCS 1705/74)

Sec. 74. Rates and reimbursements.

(a) Within 30 days after July 6, 2017 (the effective date

of Public Act 100-23), the Department shall increase rates and

reimbursements to fund a minimum of a $0.75 per hour wage

increase for front-line personnel, including, but not limited

to, direct support professionals, aides, front-line

supervisors, qualified intellectual disabilities

professionals, nurses, and non-administrative support staff

working in community-based provider organizations serving

individuals with developmental disabilities. The Department

shall adopt rules, including emergency rules under subsection

(y) of Section 5-45 of the Illinois Administrative Procedure

Act, to implement the provisions of this Section.

(b) Rates and reimbursements. Within 30 days after June 4,

2018 (the effective date of Public Act 100-587) this

amendatory Act of the 100th General Assembly, the Department

shall increase rates and reimbursements to fund a minimum of a

$0.50 per hour wage increase for front-line personnel,

including, but not limited to, direct support professionals,

aides, front-line supervisors, qualified intellectual

disabilities professionals, nurses, and non-administrative

support staff working in community-based provider

organizations serving individuals with developmental

disabilities. The Department shall adopt rules, including

emergency rules under subsection (bb) of Section 5-45 of the

Illinois Administrative Procedure Act, to implement the

provisions of this Section.

(c) Rates and reimbursements. Within 30 days after June 5,

2019 (the effective date of Public Act 101-10) this amendatory

Act of the 101st General Assembly, subject to federal

approval, the Department shall increase rates and

reimbursements in effect on June 30, 2019 for community-based

providers for persons with Developmental Disabilities by 3.5%

The Department shall adopt rules, including emergency rules

under subsection (jj) of Section 5-45 of the Illinois

Administrative Procedure Act, to implement the provisions of

this Section, including wage increases for direct care staff.

(d) For community-based providers serving persons with

intellectual/developmental disabilities, subject to federal

approval of any relevant Waiver Amendment, the rates taking

effect for services delivered on or after January 1, 2022,

shall include an increase in the rate methodology sufficient

to provide a $1.50 per hour wage increase for direct support

professionals in residential settings and sufficient to

provide wages for all residential non-executive direct care

staff, excluding direct support professionals, at the federal

Department of Labor, Bureau of Labor Statistics' average wage

as defined in rule by the Department.

The establishment of and any changes to the rate

methodologies for community-based services provided to persons

with intellectual/developmental disabilities are subject to

federal approval of any relevant Waiver Amendment and shall be

defined in rule by the Department. The Department shall adopt

rules, including emergency rules as authorized by Section 5-45

of the Illinois Administrative Procedure Act, to implement the

provisions of this subsection (d).

(e) For community-based providers serving persons with

intellectual/developmental disabilities, subject to federal

approval of any relevant Waiver Amendment, the rates taking

effect for services delivered on or after January 1, 2023,

shall include an increase in the rate methodology sufficient

to provide a $1.00 per hour wage increase for all direct

support professionals personnel and all other frontline

personnel who are not subject to the Bureau of Labor

Statistics' average wage increases, who work in residential

and community day services settings, with at least $0.50 of

those funds to be provided as a direct increase to base wages,

with the remaining $0.50 to be used flexibly for base wage

increases. In addition, the rates taking effect for services

delivered on or after January 1, 2023 shall include an

increase sufficient to provide wages for all residential

non-executive direct care staff, excluding direct support

professionals personnel, at the federal Department of Labor,

Bureau of Labor Statistics' average wage as defined in rule by

the Department.

The establishment of and any changes to the rate

methodologies for community-based services provided to persons

with intellectual/developmental disabilities are subject to

federal approval of any relevant Waiver Amendment and shall be

defined in rule by the Department. The Department shall adopt

rules, including emergency rules as authorized by Section 5-45

of the Illinois Administrative Procedure Act, to implement the

provisions of this subsection.

(f) For community-based providers serving persons with

intellectual/developmental disabilities, subject to federal

approval of any relevant Waiver Amendment, the rates taking

effect for services delivered on or after January 1, 2024

shall include an increase in the rate methodology sufficient

to provide a $2.50 per hour wage increase for all direct

support professionals and all other frontline personnel who

are not subject to the Bureau of Labor Statistics' average

wage increases and who work in residential and community day

services settings. At least $1.25 of the per hour wage

increase shall be provided as a direct increase to base wages,

and the remaining $1.25 of the per hour wage increase shall be

used flexibly for base wage increases. In addition, the rates

taking effect for services delivered on or after January 1,

2024 shall include an increase sufficient to provide wages for

all residential non-executive direct care staff, excluding

direct support professionals, at the federal Department of

Labor, Bureau of Labor Statistics' average wage as defined in

rule by the Department.

The establishment of and any changes to the rate

methodologies for community-based services provided to persons

with intellectual/developmental disabilities are subject to

federal approval of any relevant Waiver Amendment and shall be

defined in rule by the Department. The Department shall adopt

rules, including emergency rules as authorized by Section 5-45

of the Illinois Administrative Procedure Act, to implement the

provisions of this subsection.

(Source: P.A. 101-10, eff. 6-5-19; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22; 102-830, eff. 1-1-23; revised

12-13-22.)

Section 15-15. The Illinois Public Aid Code is amended by

changing Sections 5-5.4, 5-5.7a, and 12-4.11 and by adding

Section 9A-17 as follows:

(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)

Sec. 5-5.4. Standards of Payment - Department of

Healthcare and Family Services. The Department of Healthcare

and Family Services shall develop standards of payment of

nursing facility and ICF/DD services in facilities providing

such services under this Article which:

(1) Provide for the determination of a facility's payment

for nursing facility or ICF/DD services on a prospective

basis. The amount of the payment rate for all nursing

facilities certified by the Department of Public Health under

the ID/DD Community Care Act or the Nursing Home Care Act as

Intermediate Care for the Developmentally Disabled facilities,

Long Term Care for Under Age 22 facilities, Skilled Nursing

facilities, or Intermediate Care facilities under the medical

assistance program shall be prospectively established annually

on the basis of historical, financial, and statistical data

reflecting actual costs from prior years, which shall be

applied to the current rate year and updated for inflation,

except that the capital cost element for newly constructed

facilities shall be based upon projected budgets. The annually

established payment rate shall take effect on July 1 in 1984

and subsequent years. No rate increase and no update for

inflation shall be provided on or after July 1, 1994, unless

specifically provided for in this Section. The changes made by

Public Act 93-841 extending the duration of the prohibition

against a rate increase or update for inflation are effective

retroactive to July 1, 2004.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as Intermediate Care for the

Developmentally Disabled facilities or Long Term Care for

Under Age 22 facilities, the rates taking effect on July 1,

1998 shall include an increase of 3%. For facilities licensed

by the Department of Public Health under the Nursing Home Care

Act as Skilled Nursing facilities or Intermediate Care

facilities, the rates taking effect on July 1, 1998 shall

include an increase of 3% plus $1.10 per resident-day, as

defined by the Department. For facilities licensed by the

Department of Public Health under the Nursing Home Care Act as

Intermediate Care Facilities for the Developmentally Disabled

or Long Term Care for Under Age 22 facilities, the rates taking

effect on January 1, 2006 shall include an increase of 3%. For

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as Intermediate Care Facilities for

the Developmentally Disabled or Long Term Care for Under Age

22 facilities, the rates taking effect on January 1, 2009

shall include an increase sufficient to provide a $0.50 per

hour wage increase for non-executive staff. For facilities

licensed by the Department of Public Health under the ID/DD

Community Care Act as ID/DD Facilities the rates taking effect

within 30 days after July 6, 2017 (the effective date of Public

Act 100-23) shall include an increase sufficient to provide a

$0.75 per hour wage increase for non-executive staff. The

Department shall adopt rules, including emergency rules under

subsection (y) of Section 5-45 of the Illinois Administrative

Procedure Act, to implement the provisions of this paragraph.

For facilities licensed by the Department of Public Health

under the ID/DD Community Care Act as ID/DD Facilities and

under the MC/DD Act as MC/DD Facilities, the rates taking

effect within 30 days after June 5, 2019 (the effective date of

Public Act 101-10) this amendatory Act of the 100th General

Assembly shall include an increase sufficient to provide a

$0.50 per hour wage increase for non-executive front-line

personnel, including, but not limited to, direct support

persons, aides, front-line supervisors, qualified intellectual

disabilities professionals, nurses, and non-administrative

support staff. The Department shall adopt rules, including

emergency rules under subsection (bb) of Section 5-45 of the

Illinois Administrative Procedure Act, to implement the

provisions of this paragraph.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as Intermediate Care for the

Developmentally Disabled facilities or Long Term Care for

Under Age 22 facilities, the rates taking effect on July 1,

1999 shall include an increase of 1.6% plus $3.00 per

resident-day, as defined by the Department. For facilities

licensed by the Department of Public Health under the Nursing

Home Care Act as Skilled Nursing facilities or Intermediate

Care facilities, the rates taking effect on July 1, 1999 shall

include an increase of 1.6% and, for services provided on or

after October 1, 1999, shall be increased by $4.00 per

resident-day, as defined by the Department.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as Intermediate Care for the

Developmentally Disabled facilities or Long Term Care for

Under Age 22 facilities, the rates taking effect on July 1,

2000 shall include an increase of 2.5% per resident-day, as

defined by the Department. For facilities licensed by the

Department of Public Health under the Nursing Home Care Act as

Skilled Nursing facilities or Intermediate Care facilities,

the rates taking effect on July 1, 2000 shall include an

increase of 2.5% per resident-day, as defined by the

Department.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as skilled nursing facilities

or intermediate care facilities, a new payment methodology

must be implemented for the nursing component of the rate

effective July 1, 2003. The Department of Public Aid (now

Healthcare and Family Services) shall develop the new payment

methodology using the Minimum Data Set (MDS) as the instrument

to collect information concerning nursing home resident

condition necessary to compute the rate. The Department shall

develop the new payment methodology to meet the unique needs

of Illinois nursing home residents while remaining subject to

the appropriations provided by the General Assembly. A

transition period from the payment methodology in effect on

June 30, 2003 to the payment methodology in effect on July 1,

2003 shall be provided for a period not exceeding 3 years and

184 days after implementation of the new payment methodology

as follows:

(A) For a facility that would receive a lower nursing

component rate per patient day under the new system than

the facility received effective on the date immediately

preceding the date that the Department implements the new

payment methodology, the nursing component rate per

patient day for the facility shall be held at the level in

effect on the date immediately preceding the date that the

Department implements the new payment methodology until a

higher nursing component rate of reimbursement is achieved

by that facility.

(B) For a facility that would receive a higher nursing

component rate per patient day under the payment

methodology in effect on July 1, 2003 than the facility

received effective on the date immediately preceding the

date that the Department implements the new payment

methodology, the nursing component rate per patient day

for the facility shall be adjusted.

(C) Notwithstanding paragraphs (A) and (B), the

nursing component rate per patient day for the facility

shall be adjusted subject to appropriations provided by

the General Assembly.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as Intermediate Care for the

Developmentally Disabled facilities or Long Term Care for

Under Age 22 facilities, the rates taking effect on March 1,

2001 shall include a statewide increase of 7.85%, as defined

by the Department.

Notwithstanding any other provision of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as skilled nursing facilities or

intermediate care facilities, except facilities participating

in the Department's demonstration program pursuant to the

provisions of Title 77, Part 300, Subpart T of the Illinois

Administrative Code, the numerator of the ratio used by the

Department of Healthcare and Family Services to compute the

rate payable under this Section using the Minimum Data Set

(MDS) methodology shall incorporate the following annual

amounts as the additional funds appropriated to the Department

specifically to pay for rates based on the MDS nursing

component methodology in excess of the funding in effect on

December 31, 2006:

(i) For rates taking effect January 1, 2007,

$60,000,000.

(ii) For rates taking effect January 1, 2008,

$110,000,000.

(iii) For rates taking effect January 1, 2009,

$194,000,000.

(iv) For rates taking effect April 1, 2011, or the

first day of the month that begins at least 45 days after

February 16, 2011 (the effective date of Public Act

96-1530) this amendatory Act of the 96th General Assembly,

$416,500,000 or an amount as may be necessary to complete

the transition to the MDS methodology for the nursing

component of the rate. Increased payments under this item

(iv) are not due and payable, however, until (i) the

methodologies described in this paragraph are approved by

the federal government in an appropriate State Plan

amendment and (ii) the assessment imposed by Section 5B-2

of this Code is determined to be a permissible tax under

Title XIX of the Social Security Act.

Notwithstanding any other provision of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as skilled nursing facilities or

intermediate care facilities, the support component of the

rates taking effect on January 1, 2008 shall be computed using

the most recent cost reports on file with the Department of

Healthcare and Family Services no later than April 1, 2005,

updated for inflation to January 1, 2006.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as Intermediate Care for the

Developmentally Disabled facilities or Long Term Care for

Under Age 22 facilities, the rates taking effect on April 1,

2002 shall include a statewide increase of 2.0%, as defined by

the Department. This increase terminates on July 1, 2002;

beginning July 1, 2002 these rates are reduced to the level of

the rates in effect on March 31, 2002, as defined by the

Department.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as skilled nursing facilities

or intermediate care facilities, the rates taking effect on

July 1, 2001 shall be computed using the most recent cost

reports on file with the Department of Public Aid no later than

April 1, 2000, updated for inflation to January 1, 2001. For

rates effective July 1, 2001 only, rates shall be the greater

of the rate computed for July 1, 2001 or the rate effective on

June 30, 2001.

Notwithstanding any other provision of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as skilled nursing facilities or

intermediate care facilities, the Illinois Department shall

determine by rule the rates taking effect on July 1, 2002,

which shall be 5.9% less than the rates in effect on June 30,

2002.

Notwithstanding any other provision of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as skilled nursing facilities or

intermediate care facilities, if the payment methodologies

required under Section 5A-12 and the waiver granted under 42

CFR 433.68 are approved by the United States Centers for

Medicare and Medicaid Services, the rates taking effect on

July 1, 2004 shall be 3.0% greater than the rates in effect on

June 30, 2004. These rates shall take effect only upon

approval and implementation of the payment methodologies

required under Section 5A-12.

Notwithstanding any other provisions of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as skilled nursing facilities or

intermediate care facilities, the rates taking effect on

January 1, 2005 shall be 3% more than the rates in effect on

December 31, 2004.

Notwithstanding any other provision of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as skilled nursing facilities or

intermediate care facilities, effective January 1, 2009, the

per diem support component of the rates effective on January

1, 2008, computed using the most recent cost reports on file

with the Department of Healthcare and Family Services no later

than April 1, 2005, updated for inflation to January 1, 2006,

shall be increased to the amount that would have been derived

using standard Department of Healthcare and Family Services

methods, procedures, and inflators.

Notwithstanding any other provisions of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as intermediate care facilities that

are federally defined as Institutions for Mental Disease, or

facilities licensed by the Department of Public Health under

the Specialized Mental Health Rehabilitation Act of 2013, a

socio-development component rate equal to 6.6% of the

facility's nursing component rate as of January 1, 2006 shall

be established and paid effective July 1, 2006. The

socio-development component of the rate shall be increased by

a factor of 2.53 on the first day of the month that begins at

least 45 days after January 11, 2008 (the effective date of

Public Act 95-707). As of August 1, 2008, the

socio-development component rate shall be equal to 6.6% of the

facility's nursing component rate as of January 1, 2006,

multiplied by a factor of 3.53. For services provided on or

after April 1, 2011, or the first day of the month that begins

at least 45 days after February 16, 2011 (the effective date of

Public Act 96-1530) this amendatory Act of the 96th General

Assembly, whichever is later, the Illinois Department may by

rule adjust these socio-development component rates, and may

use different adjustment methodologies for those facilities

participating, and those not participating, in the Illinois

Department's demonstration program pursuant to the provisions

of Title 77, Part 300, Subpart T of the Illinois

Administrative Code, but in no case may such rates be

diminished below those in effect on August 1, 2008.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as Intermediate Care for the

Developmentally Disabled facilities or as long-term care

facilities for residents under 22 years of age, the rates

taking effect on July 1, 2003 shall include a statewide

increase of 4%, as defined by the Department.

For facilities licensed by the Department of Public Health

under the Nursing Home Care Act as Intermediate Care for the

Developmentally Disabled facilities or Long Term Care for

Under Age 22 facilities, the rates taking effect on the first

day of the month that begins at least 45 days after January 11,

2008 (the effective date of Public Act 95-707) this amendatory

Act of the 95th General Assembly shall include a statewide

increase of 2.5%, as defined by the Department.

Notwithstanding any other provision of this Section, for

facilities licensed by the Department of Public Health under

the Nursing Home Care Act as skilled nursing facilities or

intermediate care facilities, effective January 1, 2005,

facility rates shall be increased by the difference between

(i) a facility's per diem property, liability, and malpractice

insurance costs as reported in the cost report filed with the

Department of Public Aid and used to establish rates effective

July 1, 2001 and (ii) those same costs as reported in the

facility's 2002 cost report. These costs shall be passed

through to the facility without caps or limitations, except

for adjustments required under normal auditing procedures.

Rates established effective each July 1 shall govern

payment for services rendered throughout that fiscal year,

except that rates established on July 1, 1996 shall be

increased by 6.8% for services provided on or after January 1,

1997. Such rates will be based upon the rates calculated for

the year beginning July 1, 1990, and for subsequent years

thereafter until June 30, 2001 shall be based on the facility

cost reports for the facility fiscal year ending at any point

in time during the previous calendar year, updated to the

midpoint of the rate year. The cost report shall be on file

with the Department no later than April 1 of the current rate

year. Should the cost report not be on file by April 1, the

Department shall base the rate on the latest cost report filed

by each skilled care facility and intermediate care facility,

updated to the midpoint of the current rate year. In

determining rates for services rendered on and after July 1,

1985, fixed time shall not be computed at less than zero. The

Department shall not make any alterations of regulations which

would reduce any component of the Medicaid rate to a level

below what that component would have been utilizing in the

rate effective on July 1, 1984.

(2) Shall take into account the actual costs incurred by

facilities in providing services for recipients of skilled

nursing and intermediate care services under the medical

assistance program.

(3) Shall take into account the medical and psycho-social

characteristics and needs of the patients.

(4) Shall take into account the actual costs incurred by

facilities in meeting licensing and certification standards

imposed and prescribed by the State of Illinois, any of its

political subdivisions or municipalities and by the U.S.

Department of Health and Human Services pursuant to Title XIX

of the Social Security Act.

The Department of Healthcare and Family Services shall

develop precise standards for payments to reimburse nursing

facilities for any utilization of appropriate rehabilitative

personnel for the provision of rehabilitative services which

is authorized by federal regulations, including reimbursement

for services provided by qualified therapists or qualified

assistants, and which is in accordance with accepted

professional practices. Reimbursement also may be made for

utilization of other supportive personnel under appropriate

supervision.

The Department shall develop enhanced payments to offset

the additional costs incurred by a facility serving

exceptional need residents and shall allocate at least

$4,000,000 of the funds collected from the assessment

established by Section 5B-2 of this Code for such payments.

For the purpose of this Section, "exceptional needs" means,

but need not be limited to, ventilator care and traumatic

brain injury care. The enhanced payments for exceptional need

residents under this paragraph are not due and payable,

however, until (i) the methodologies described in this

paragraph are approved by the federal government in an

appropriate State Plan amendment and (ii) the assessment

imposed by Section 5B-2 of this Code is determined to be a

permissible tax under Title XIX of the Social Security Act.

Beginning January 1, 2014 the methodologies for

reimbursement of nursing facility services as provided under

this Section 5-5.4 shall no longer be applicable for services

provided on or after January 1, 2014.

No payment increase under this Section for the MDS

methodology, exceptional care residents, or the

socio-development component rate established by Public Act

96-1530 of the 96th General Assembly and funded by the

assessment imposed under Section 5B-2 of this Code shall be

due and payable until after the Department notifies the

long-term care providers, in writing, that the payment

methodologies to long-term care providers required under this

Section have been approved by the Centers for Medicare and

Medicaid Services of the U.S. Department of Health and Human

Services and the waivers under 42 CFR 433.68 for the

assessment imposed by this Section, if necessary, have been

granted by the Centers for Medicare and Medicaid Services of

the U.S. Department of Health and Human Services. Upon

notification to the Department of approval of the payment

methodologies required under this Section and the waivers

granted under 42 CFR 433.68, all increased payments otherwise

due under this Section prior to the date of notification shall

be due and payable within 90 days of the date federal approval

is received.

On and after July 1, 2012, the Department shall reduce any

rate of reimbursement for services or other payments or alter

any methodologies authorized by this Code to reduce any rate

of reimbursement for services or other payments in accordance

with Section 5-5e.

For facilities licensed by the Department of Public Health

under the ID/DD Community Care Act as ID/DD Facilities and

under the MC/DD Act as MC/DD Facilities, subject to federal

approval, the rates taking effect for services delivered on or

after August 1, 2019 shall be increased by 3.5% over the rates

in effect on June 30, 2019. The Department shall adopt rules,

including emergency rules under subsection (ii) of Section

5-45 of the Illinois Administrative Procedure Act, to

implement the provisions of this Section, including wage

increases for direct care staff.

For facilities licensed by the Department of Public Health

under the ID/DD Community Care Act as ID/DD Facilities and

under the MC/DD Act as MC/DD Facilities, subject to federal

approval, the rates taking effect on the latter of the

approval date of the State Plan Amendment for these facilities

or the Waiver Amendment for the home and community-based

services settings shall include an increase sufficient to

provide a $0.26 per hour wage increase to the base wage for

non-executive staff. The Department shall adopt rules,

including emergency rules as authorized by Section 5-45 of the

Illinois Administrative Procedure Act, to implement the

provisions of this Section, including wage increases for

direct care staff.

For facilities licensed by the Department of Public Health

under the ID/DD Community Care Act as ID/DD Facilities and

under the MC/DD Act as MC/DD Facilities, subject to federal

approval of the State Plan Amendment and the Waiver Amendment

for the home and community-based services settings, the rates

taking effect for the services delivered on or after July 1,

2020 shall include an increase sufficient to provide a $1.00

per hour wage increase for non-executive staff. For services

delivered on or after January 1, 2021, subject to federal

approval of the State Plan Amendment and the Waiver Amendment

for the home and community-based services settings, shall

include an increase sufficient to provide a $0.50 per hour

increase for non-executive staff. The Department shall adopt

rules, including emergency rules as authorized by Section 5-45

of the Illinois Administrative Procedure Act, to implement the

provisions of this Section, including wage increases for

direct care staff.

For facilities licensed by the Department of Public Health

under the ID/DD Community Care Act as ID/DD Facilities and

under the MC/DD Act as MC/DD Facilities, subject to federal

approval of the State Plan Amendment, the rates taking effect

for the residential services delivered on or after July 1,

2021, shall include an increase sufficient to provide a $0.50

per hour increase for aides in the rate methodology. For

facilities licensed by the Department of Public Health under

the ID/DD Community Care Act as ID/DD Facilities and under the

MC/DD Act as MC/DD Facilities, subject to federal approval of

the State Plan Amendment, the rates taking effect for the

residential services delivered on or after January 1, 2022

shall include an increase sufficient to provide a $1.00 per

hour increase for aides in the rate methodology. In addition,

for residential services delivered on or after January 1, 2022

such rates shall include an increase sufficient to provide

wages for all residential non-executive direct care staff,

excluding aides, at the federal Department of Labor, Bureau of

Labor Statistics' average wage as defined in rule by the

Department. The Department shall adopt rules, including

emergency rules as authorized by Section 5-45 of the Illinois

Administrative Procedure Act, to implement the provisions of

this Section.

For facilities licensed by the Department of Public Health

under the ID/DD Community Care Act as ID/DD facilities and

under the MC/DD Act as MC/DD facilities, subject to federal

approval of the State Plan Amendment, the rates taking effect

for services delivered on or after January 1, 2023, shall

include a $1.00 per hour wage increase for all direct support

personnel and all other frontline personnel who are not

subject to the Bureau of Labor Statistics' average wage

increases, who work in residential and community day services

settings, with at least $0.50 of those funds to be provided as

a direct increase to all aide base wages, with the remaining

$0.50 to be used flexibly for base wage increases to the rate

methodology for aides. In addition, for residential services

delivered on or after January 1, 2023 the rates shall include

an increase sufficient to provide wages for all residential

non-executive direct care staff, excluding aides, at the

federal Department of Labor, Bureau of Labor Statistics'

average wage as determined by the Department. Also, for

services delivered on or after January 1, 2023, the rates will

include adjustments to employment-related expenses as defined

in rule by the Department. The Department shall adopt rules,

including emergency rules as authorized by Section 5-45 of the

Illinois Administrative Procedure Act, to implement the

provisions of this Section.

For facilities licensed by the Department of Public Health

under the ID/DD Community Care Act as ID/DD facilities and

under the MC/DD Act as MC/DD facilities, subject to federal

approval of the State Plan Amendment, the rates taking effect

for services delivered on or after January 1, 2024 shall

include a $2.50 per hour wage increase for all direct support

personnel and all other frontline personnel who are not

subject to the Bureau of Labor Statistics' average wage

increases and who work in residential and community day

services settings. At least $1.25 of the per hour wage

increase shall be provided as a direct increase to all aide

base wages, and the remaining $1.25 of the per hour wage

increase shall be used flexibly for base wage increases to the

rate methodology for aides. In addition, for residential

services delivered on or after January 1, 2024, the rates

shall include an increase sufficient to provide wages for all

residential non-executive direct care staff, excluding aides,

at the federal Department of Labor, Bureau of Labor

Statistics' average wage as determined by the Department.

Also, for services delivered on or after January 1, 2024, the

rates will include adjustments to employment-related expenses

as defined in rule by the Department. The Department shall

adopt rules, including emergency rules as authorized by

Section 5-45 of the Illinois Administrative Procedure Act, to

implement the provisions of this Section.

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

(305 ILCS 5/5-5.7a)

Sec. 5-5.7a. Pandemic related stability payments for

health care providers. Notwithstanding other provisions of

law, and in accordance with the Illinois Emergency Management

Agency, the Department of Healthcare and Family Services shall

develop a process to distribute pandemic related stability

payments, from federal sources dedicated for such purposes, to

health care providers that are providing care to recipients

under the Medical Assistance Program. For provider types

serving residents who are recipients of medical assistance

under this Code and are funded by other State agencies, the

Department will coordinate the distribution process of the

pandemic related stability payments. Federal sources dedicated

to pandemic related payments include, but are not limited to,

funds distributed to the State of Illinois from the

Coronavirus Relief Fund pursuant to the Coronavirus Aid,

Relief, and Economic Security Act ("CARES Act") and from the

Coronavirus State Fiscal Recovery Fund pursuant to Section

9901 of the American Rescue Plan Act of 2021, that are

appropriated to the Department during Fiscal Years 2020, 2021,

and 2022 for purposes permitted by those federal laws and

related federal guidance.

(1) Pandemic related stability payments for these

providers shall be separate and apart from any rate

methodology otherwise defined in this Code to the extent

permitted in accordance with Section 5001 of the CARES Act

and Section 9901 of the American Rescue Plan Act of 2021

and any related federal guidance.

(2) Payments made from moneys received from the

Coronavirus Relief Fund shall be used exclusively for

expenses incurred by the providers that are eligible for

reimbursement from the Coronavirus Relief Fund in

accordance with Section 5001 of the CARES Act and related

federal guidance. Payments made from moneys received from

the Coronavirus State Fiscal Recovery Fund shall be used

exclusively for purposes permitted by Section 9901 of the

American Rescue Plan Act of 2021 and related federal

guidance.

(3) All providers receiving pandemic related stability

payments shall attest in a format to be created by the

Department and be able to demonstrate that their expenses

are pandemic related, were not part of their annual

budgets established before March 1, 2020.

(4) Pandemic related stability payments will be

distributed based on a schedule and framework to be

established by the Department with recognition of the

pandemic related acuity of the situation for each

provider, taking into account the factors including, but

not limited to, the following:

(A) the impact of the pandemic on patients served,

impact on staff, and shortages of the personal

protective equipment necessary for infection control

efforts for all providers;

(B) COVID-19 positivity rates among staff, or

patients, or both;

(C) pandemic related workforce challenges and

costs associated with temporary wage increases

associated with pandemic related hazard pay programs,

or costs associated with which providers do not have

enough staff to adequately provide care and protection

to the residents and other staff;

(D) providers with significant reductions in

utilization that result in corresponding reductions in

revenue as a result of the pandemic, including, but

not limited to, the cancellation or postponement of

elective procedures and visits;

(E) pandemic related payments received directly by

the providers through other federal resources;

(F) current efforts to respond to and provide

services to communities disproportionately impacted by

the COVID-19 public health emergency, including

low-income and socially vulnerable communities that

have seen the most severe health impacts and

exacerbated health inequities along racial, ethnic,

and socioeconomic lines; and

(G) provider needs for capital improvements to

existing facilities, including upgrades to HVAC and

ventilation systems and capital improvements for

enhancing infection control or reducing crowding,

which may include bed-buybacks.

(5) Pandemic related stability payments made from

moneys received from the Coronavirus Relief Fund will be

distributed to providers based on a methodology to be

administered by the Department with amounts determined by

a calculation of total federal pandemic related funds

appropriated by the Illinois General Assembly for this

purpose. Providers receiving the pandemic related

stability payments will attest to their increased costs,

declining revenues, and receipt of additional pandemic

related funds directly from the federal government.

(6) Of the payments provided for by this Section made

from moneys received from the Coronavirus Relief Fund, a

minimum of 30% shall be allotted for health care providers

that serve the ZIP codes located in the most

disproportionately impacted areas of Illinois, based on

positive COVID-19 cases based on data collected by the

Department of Public Health and provided to the Department

of Healthcare and Family Services.

(7) From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus

State Fiscal Recovery Fund for Fiscal Years 2021 and 2022,

the Department shall expend such funds only for purposes

permitted by Section 9901 of the American Rescue Plan Act

of 2021 and related federal guidance. Such expenditures

may include, but are not limited to: payments to providers

for costs incurred due to the COVID-19 public health

emergency; unreimbursed costs for testing and treatment of

uninsured Illinois residents; costs of COVID-19 mitigation

and prevention; medical expenses related to aftercare or

extended care for COVID-19 patients with longer term

symptoms and effects; costs of behavioral health care;

costs of public health and safety staff; and expenditures

permitted in order to address (i) disparities in public

health outcomes, (ii) nursing and other essential health

care workforce investments, (iii) exacerbation of

pre-existing disparities, and (iv) promoting healthy

childhood environments.

(8) From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus

State Fiscal Recovery Fund for Fiscal Years 2022 and 2023,

the Department shall establish a program for making

payments to long term care service providers and

facilities, for purposes related to financial support for

workers in the long term care industry, but only as

permitted by either the CARES Act or Section 9901 of the

American Rescue Plan Act of 2021 and related federal

guidance, including, but not limited to the following:

monthly amounts of $25,000,000 per month for July 2021,

August 2021, and September 2021 where at least 50% of the

funds in July shall be passed directly to front line

workers and an additional 12.5% more in each of the next 2

months; financial support programs for providers enhancing

direct care staff recruitment efforts through the payment

of education expenses; and financial support programs for

providers offering enhanced and expanded training for all

levels of the long term care healthcare workforce to

achieve better patient outcomes, such as training on

infection control, proper personal protective equipment,

best practices in quality of care, and culturally

competent patient communications. The Department shall

have the authority to audit and potentially recoup funds

not utilized as outlined and attested.

(8.5) From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus

State Fiscal Recovery Fund, the Department shall establish

a grant program to provide premium pay and retention

incentives to front line workers at facilities licensed by

the Department of Public Health under the Nursing Home

Care Act as skilled nursing facilities or intermediate

care facilities.

(A) Awards pursuant to this program shall comply

with the requirements of Section 9901 of the American

Rescue Plan Act of 2021 and all related federal

guidance. Awards shall be scaled based on a process

determined by the Department. The amount awarded to

each recipient shall not exceed $3.17 per nursing

hour. Awards shall be for eligible expenditures

incurred no earlier than May 1, 2022 and no later than

June 30, 2023.

(B) Financial assistance under this paragraph

(8.5) shall be expended only for:

(i) premium pay for eligible workers, which

must be in addition to any wages or remuneration

the eligible worker has already received and shall

be subject to the other requirements and

limitations set forth in the American Rescue Plan

Act of 2021 and related federal guidance; and

(ii) retention incentives paid to eligible

workers that are necessary for the facility to

respond to the impacts of the public health

emergency.

(C) Upon receipt of funds, recipients shall

distribute funds such that eligible workers receive an

amount up to $13 per hour but no more than $25,000 for

the duration of the program. Recipients shall provide

a written certification to the Department

acknowledging compliance with this paragraph.

(D) No portion of these funds shall be spent on

volunteer or temporary staff, and these funds shall

not be used to make retroactive premium payments

before the effective date of this amendatory Act of

the 102nd General Assembly.

(E) The Department shall require each recipient

under this paragraph to submit appropriate

documentation acknowledging compliance with State and

federal law. For purposes of this paragraph, "eligible

worker" means a permanent staff member, regardless of

union affiliation, of a facility licensed by the

Department of Public Health under the Nursing Home

Care Act as a skilled nursing facility or intermediate

care facility engaged in "essential work", as defined

by Section 9901 of the American Rescue Plan Act of 2021

and related federal guidance, and (1) whose total pay

is below 150% of the average annual wage for all

occupations in the worker's county of residence, as

defined by the Bureau of Labor Statistics Occupational

Employment and Wage Statistics, or (2) is not exempt

from the federal Fair Labor Standards Act overtime

provisions.

(9) From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus

State Fiscal Recovery Fund for Fiscal Years 2022 through

2024 the Department shall establish programs for making

payments to facilities licensed under the Nursing Home

Care Act and facilities licensed under the Specialized

Mental Health Rehabilitation Act of 2013. To the extent

permitted by Section 9901 of the American Rescue Plan Act

of 2021 and related federal guidance, the programs shall

provide:

(A) Payments for making permanent improvements to

resident rooms in order to improve resident outcomes

and infection control. Funds may be used to reduce bed

capacity and room occupancy. To be eligible for

funding, a facility must submit an application to the

Department as prescribed by the Department and as

published on its website. A facility may need to

receive approval from the Health Facilities and

Services Review Board for the permanent improvements

or the removal of the beds before it can receive

payment under this paragraph.

(B) Payments to reimburse facilities licensed by

the Department of Public Health under the Nursing Home

Care Act as skilled nursing facilities or intermediate

care facilities for eligible expenses related to the

public health impacts of the COVID-19 public health

emergency, including, but not limited to, costs

related to COVID-19 testing for residents, COVID-19

prevention and treatment equipment, medical supplies,

and personal protective equipment.

(i) Awards made pursuant to this program shall

comply with the requirements of Section 9901 of

the American Rescue Plan Act of 2021 and all

related federal guidance. The amount awarded to

each recipient shall not exceed $1.71 per nursing

hour. Permissible expenditures must be made no

earlier than May 1, 2022 and no later than June 30,

2023.

(ii) Financial assistance pursuant to this

paragraph shall not be expended for premium pay.

(iii) The Department shall require each

recipient under this paragraph to submit

appropriate documentation acknowledging

compliance with State and federal law.

(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;

102-687, eff. 12-17-21; 102-699, eff. 4-19-22.)

(305 ILCS 5/9A-17 new)

Sec. 9A-17. Smart Start Child Care Program. Subject to

appropriation, the Department of Human Services shall

establish the Smart Start Child Care Program. The Smart Start

Child Care Program shall focus on creating affordable child

care, as well as increasing access to child care, for Illinois

residents and may include, but is not limited to, providing

funding to increase preschool availability, providing funding

for childcare workforce compensation or capital investments,

and expanding funding for Early Childhood Access Consortium

for Equity Scholarships. The Department shall establish

program eligibility criteria, participation conditions,

payment levels, and other program requirements by rule. The

Department of Human Services may consult with the Capital

Development Board, the Department of Commerce and Economic

Opportunity, and the Illinois Housing Development Authority in

the management and disbursement of funds for capital-related

projects. The Capital Development Board, the Department of

Commerce and Economic Opportunity, and the Illinois Housing

Development Authority shall act in a consulting role only for

the evaluation of applicants, scoring of applicants, or

administration of the grant program.

(305 ILCS 5/12-4.11) (from Ch. 23, par. 12-4.11)

Sec. 12-4.11. Grant amounts. The Department, with due

regard for and subject to budgetary limitations, shall

establish grant amounts for each of the programs, by

regulation. The grant amounts may vary by program, size of

assistance unit and geographic area. Grant amounts under the

Temporary Assistance for Needy Families (TANF) program may not

vary on the basis of a TANF recipient's county of residence.

Aid payments shall not be reduced except: (1) for changes

in the cost of items included in the grant amounts, or (2) for

changes in the expenses of the recipient, or (3) for changes in

the income or resources available to the recipient, or (4) for

changes in grants resulting from adoption of a consolidated

grant amount.

The maximum benefit levels provided to TANF recipients

shall increase as follows: beginning October 1, 2023 2018, the

Department of Human Services shall increase TANF grant amounts

in effect on September 30, 2023 2018 to at least 35% 30% of the

most recent United States Department of Health and Human

Services Federal Poverty Guidelines for each family size.

Beginning October 1, 2024 2019, and each October 1 thereafter,

the maximum benefit levels shall be annually adjusted to

remain equal to at least 35% 30% of the most recent poverty

guidelines updated periodically in the Federal Register by the

U.S. Department of Health and Human Services under the

authority of 42 U.S.C. 9902(2) for each family size.

TANF grants for child-only assistance units shall be at

least 75% of TANF grants for assistance units of the same size

that consist of a caretaker relative with children.

In fixing standards to govern payments or reimbursements

for funeral and burial expenses, the Department shall

establish a minimum allowable amount of not less than $1,000

for Department payment of funeral services and not less than

$500 for Department payment of burial or cremation services.

On January 1, 2006, July 1, 2006, and July 1, 2007, the

Department shall increase the minimum reimbursement amount for

funeral and burial expenses under this Section by a percentage

equal to the percentage increase in the Consumer Price Index

for All Urban Consumers, if any, during the 12 months

immediately preceding that January 1 or July 1. In

establishing the minimum allowable amount, the Department

shall take into account the services essential to a dignified,

low-cost (i) funeral and (ii) burial or cremation, including

reasonable amounts that may be necessary for burial space and

cemetery charges, and any applicable taxes or other required

governmental fees or charges. If no person has agreed to pay

the total cost of the (i) funeral and (ii) burial or cremation

charges, the Department shall pay the vendor the actual costs

of the (i) funeral and (ii) burial or cremation, or the minimum

allowable amount for each service as established by the

Department, whichever is less, provided that the Department

reduces its payments by the amount available from the

following sources: the decedent's assets and available

resources and the anticipated amounts of any death benefits

available to the decedent's estate, and amounts paid and

arranged to be paid by the decedent's legally responsible

relatives. A legally responsible relative is expected to pay

(i) funeral and (ii) burial or cremation expenses unless

financially unable to do so.

Nothing contained in this Section or in any other Section

of this Code shall be construed to prohibit the Illinois

Department (1) from consolidating existing standards on the

basis of any standards which are or were in effect on, or

subsequent to July 1, 1969, or (2) from employing any

consolidated standards in determining need for public aid and

the amount of money payment or grant for individual recipients

or recipient families.

(Source: P.A. 100-587, eff. 6-4-18; 101-103, eff. 7-19-19.)

ARTICLE 20.

Section 20-5. The State Finance Act is amended by changing

Sections 12 and 12-2 as follows:

(30 ILCS 105/12) (from Ch. 127, par. 148)

Sec. 12. Each voucher for traveling expenses shall

indicate the purpose of the travel as required by applicable

travel regulations, shall be itemized, and shall be

accompanied by all receipts specified in the applicable travel

regulations and by a certificate, signed by the person

incurring such expense, certifying that the amount is correct

and just; that the detailed items charged for subsistence were

actually paid; that the expenses were occasioned by official

business or unavoidable delays requiring the stay of such

person at hotels for the time specified; that the journey was

performed with all practicable dispatch by the shortest route

usually traveled in the customary reasonable manner; and that

such person has not been furnished with transportation or

money in lieu thereof; for any part of the journey therein

charged for.

Upon written approval by the Office of the Comptroller, a

State agency may maintain the original travel voucher, the

receipts, and the proof of the traveler's signature on the

traveler's certification statement at the office of the State

agency. However, except as otherwise provided in this Section

for State public institutions of higher education, nothing in

this Section shall be construed to exempt a State agency from

submitting a detailed travel voucher as prescribed by the

Office of the Comptroller. Each State public institution of

higher education is exempt from submitting a detailed travel

voucher to the Office of the Comptroller but shall retain all

receipts specified in the applicable travel regulations and

shall annually publish a record of those expenditures on its

official website using a form that it prescribes.

An information copy of each voucher covering a claim by a

person subject to the official travel regulations promulgated

under Section 12-2 for travel reimbursement involving an

exception to the general restrictions of such travel

regulations shall be filed with the applicable travel control

board which shall consider these vouchers, or a report

thereof, for approval. Amounts disbursed for travel

reimbursement claims which are disapproved by the applicable

travel control board shall be refunded by the traveler and

deposited in the fund or account from which payment was made.

As used in this Section, "State public institution of

higher education" means the governing boards of the University

of Illinois, Southern Illinois University, Illinois State

University, Eastern Illinois University, Northern Illinois

University, Western Illinois University, Chicago State

University, Governors State University, and Northeastern

Illinois University.

(Source: P.A. 97-932, eff. 8-10-12.)

(30 ILCS 105/12-2) (from Ch. 127, par. 148-2)

Sec. 12-2. Travel Regulation Council; State travel

reimbursement.

(a) The chairmen of the travel control boards established

by Section 12-1, or their designees, shall together comprise

the Travel Regulation Council. The Travel Regulation Council

shall be chaired by the Director of Central Management

Services, who shall be a nonvoting member of the Council,

unless he is otherwise qualified to vote by virtue of being the

designee of a voting member. No later than March 1, 1986, and

at least biennially thereafter, the Council shall adopt State

Travel Regulations and Reimbursement Rates which shall be

applicable to all personnel subject to the jurisdiction of the

travel control boards established by Section 12-1. An

affirmative vote of a majority of the members of the Council

shall be required to adopt regulations and reimbursement

rates. If the Council fails to adopt regulations by March 1 of

any odd-numbered year, the Director of Central Management

Services shall adopt emergency regulations and reimbursement

rates pursuant to the Illinois Administrative Procedure Act.

As soon as practicable after the effective date of this

amendatory Act of the 102nd General Assembly, the Travel

Regulation Council and the Higher Education Travel Control

Board shall adopt amendments to their existing rules to ensure

that reimbursement rates for public institutions of higher

education, as defined in Section 1-13 of the Illinois

Procurement Code, are set in accordance with the requirements

of subsection (f) of this Section.

(b) (Blank). Mileage for automobile travel shall be

reimbursed at the allowance rate in effect under regulations

promulgated pursuant to 5 U.S.C. 5707(b)(2). In the event the

rate set under federal regulations increases or decreases

during the course of the State's fiscal year, the effective

date of the new rate shall be the effective date of the change

in the federal rate.

(c) (Blank). Rates for reimbursement of expenses other

than mileage shall not exceed the actual cost of travel as

determined by the United States Internal Revenue Service.

(d) Reimbursements to travelers shall be made pursuant to

the rates and regulations applicable to the respective State

agency as of the effective date of this amendatory Act, until

the State Travel Regulations and Reimbursement Rates

established by this Section are adopted and effective.

(e) (Blank). Lodging in Cook County, Illinois and the

District of Columbia shall be reimbursed at the maximum

lodging rate in effect under regulations promulgated pursuant

to 5 U.S.C. 5701-5709. For purposes of this subsection (e),

the District of Columbia shall include the cities and counties

included in the per diem locality of the District of Columbia,

as defined by the regulations in effect promulgated pursuant

to 5 U.S.C. 5701-5709. Individual travel control boards may

set a lodging reimbursement rate more restrictive than the

rate set forth in the federal regulations.

(f) (f) Notwithstanding any rule or law to the contrary,

State travel reimbursement rates for lodging and mileage for

automobile travel, as well as allowances for meals, shall be

set at the maximum rates established by the federal government

for travel expenses, subsistence expenses, and mileage

allowances under 5 U.S.C. 5701 through 5711 and any

regulations promulgated thereunder. If the rates set under

federal regulations increase or decrease during the course of

the State's fiscal year, the effective date of the new rate

shall be the effective date of the change in the federal rate.

Notwithstanding any other law, travel reimbursement rates for

lodging and mileage for automobile travel, as well as

allowances for meals, shall be set for public institutions of

higher education at the maximum rates established by the

federal government for travel expenses, subsistence expenses,

and mileage allowances under 5 U.S.C. Subchapter I and

regulations promulgated thereunder. If a rate set under

federal regulations increases or decreases in the course of

the State's fiscal year, the effective date of the new rate

shall be the effective date of the change in the federal rate.

(Source: P.A. 102-1119, eff. 1-23-23.)

ARTICLE 30.

Section 30-5. The General Assembly Operations Act is

amended by changing Section 20 as follows:

(25 ILCS 10/20)

(Section scheduled to be repealed on July 1, 2023)

Sec. 20. Legislative Budget Oversight Commission.

(a) The General Assembly hereby finds and declares that

the State is confronted with an unprecedented fiscal crisis.

In light of this crisis, and the challenges it presents for the

budgeting process, the General Assembly hereby establishes the

Legislative Budget Oversight Commission. The purpose of the

Commission is: to monitor budget management actions taken by

the Office of the Governor or Governor's Office of Management

and Budget; to oversee the distribution and expenditure of

federal financial relief for State and local governments

related to the COVID-19 pandemic; and to advise and review

planned expenditures of State and federal grants for broadband

projects.

(b) At the request of the Commission, units of local

governments and State agency directors or their respective

designees shall report to the Commission on the status and

distribution of federal CARES money and any other federal

financial relief related to the COVID-19 pandemic.

(c) In anticipation of constantly changing and

unpredictable economic circumstances, the Commission will

provide a means for the Governor's Office and the General

Assembly to maintain open communication about necessary budget

management actions during these unprecedented times. Beginning

August 15, 2020, the Governor's Office of Management and

Budget shall submit a monthly written report to the Commission

reporting any budget management actions taken by the Office of

the Governor, Governor's Office of Management and Budget, or

any State agency. At the call of one of the co-chairs, the

Governor or his or her designee shall give a report to the

Commission and each member thereof. The report shall be given

either in person or by telephonic or videoconferencing means.

The report shall include:

(1) any budget management actions taken by the Office

of the Governor, Governor's Office of Management and

Budget, or any agency or board under the Office of the

Governor in the prior quarter;

(2) year-to-date general funds revenues as compared to

anticipated revenues;

(3) year-to-date general funds expenditures as

compared to the Fiscal Year 2021 budget as enacted;

(4) a list, by program, of the number of grants

awarded, the aggregate amount of such grant awards, and

the aggregate amount of awards actually paid with respect

to all grants awarded from federal funds from the

Coronavirus Relief Fund in accordance with Section 5001 of

the federal Coronavirus Aid, Relief, and Economic Security

(CARES) Act or from the Coronavirus State Fiscal Recovery

Fund in accordance with Section 9901 of the federal

American Rescue Plan Act of 2021, which shall identify the

number of grants awarded, the aggregate amount of such

grant awards, and the aggregate amount of such awards

actually paid to grantees located in or serving a

disproportionately impacted area, as defined in the

program from which the grant is awarded; and

(5) any additional items reasonably requested by the

Commission.

(c-5) Any plans, responses to requests, letters of intent,

application materials, or other documents prepared on behalf

of the State describing the State's intended plan for

distributing grants pursuant to Division F of the

Infrastructure Investment and Jobs Act must be, to the extent

practical, provided to the Legislative Budget Oversight

Commission for review at least 30 days prior to submission to

the appropriate federal entity. If plans, responses to

requests, letters of intent, application materials, or other

documents prepared on behalf of the State describing the

State's plan or goals for distributing grants pursuant to

Division F of the Infrastructure Investment and Jobs Act

cannot practically be given the Legislative Budget Oversight

Commission 30 days prior to submission to the appropriate

federal entity, the materials shall be provided to the

Legislative Budget Oversight Commission with as much time for

review as practical. All documents provided to the Commission

shall be made available to the public on the General

Assembly's website. However, the following information shall

be redacted from any documents made available to the public:

(i) information specifically prohibited from disclosure by

federal or State law or federal or State rules and

regulations; (ii) trade secrets; (iii) security sensitive

information; and (iv) proprietary, privileged, or confidential

commercial or financial information from a privately held

person or business which, if disclosed, would cause

competitive harm. Members of the public and interested parties

may submit written comments to the Commission for

consideration. Prior to the State's submission to the

appropriate federal entity pursuant to this subsection, the

Commission shall conduct at least one public hearing during

which members of the public and other interested parties may

file written comments with and offer testimony before the

Commission. After completing its review and consideration of

any such testimony offered and written public comments

received, the Commission shall submit its written comments and

suggestions to the Governor or designated State entity

responsible for administering the grant programs under

Division F of the Infrastructure Investment and Jobs Act on

behalf of the State. The Governor, or designated State entity

responsible for administering the grant programs pursuant to

Division F of the Infrastructure Investment and Jobs Act, must

consider comments and suggestions provided by the members of

the Legislative Budget Oversight Commission and members of the

public.

(c-10) At the request of the Commission, the Governor or

the designated State entity responsible for administering

programs under Division F of the Infrastructure Investment and

Jobs Act on behalf of the State must report on the grants

issued by the State pursuant to the programs under Division F

of the Infrastructure Investment and Jobs Act.

(d) The Legislative Budget Oversight Commission shall

consist of the following members:

(1) 7 members of the House of Representatives

appointed by the Speaker of the House of Representatives;

(2) 7 members of the Senate appointed by the Senate

President;

(3) 4 members of the House of Representatives

appointed by the Minority Leader of the House of

Representatives; and

(4) 4 members of the Senate appointed by the Senate

Minority Leader.

(e) The Speaker of the House of Representatives and the

Senate President shall each appoint one member of the

Commission to serve as a co-chair. The members of the

Commission shall serve without compensation.

(f) As used in this Section:

"Budget management action" means any fund transfer

directed by the Governor or the Governor's Office of

Management and Budget, designation of appropriation lines as

reserve, or any other discretionary action taken with regard

to the budget as enacted;

"State agency" means all officers, boards, commissions,

departments, and agencies created by the Constitution, by law,

by Executive Order, or by order of the Governor in the

Executive Branch, other than the Offices of the Attorney

General, Secretary of State, Comptroller, or Treasurer.

(g) This Section is repealed July 1, 2024 2023.

(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22.)

ARTICLE 35.

Section 35-5. The Department of Commerce and Economic

Opportunity Law of the Civil Administrative Code of Illinois

is amended by changing Section 605-705 as follows:

(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)

Sec. 605-705. Grants to local tourism and convention

bureaus.

(a) To establish a grant program for local tourism and

convention bureaus. The Department will develop and implement

a program for the use of funds, as authorized under this Act,

by local tourism and convention bureaus. For the purposes of

this Act, bureaus eligible to receive funds are those local

tourism and convention bureaus that are (i) either units of

local government or incorporated as not-for-profit

organizations; (ii) in legal existence for a minimum of 2

years before July 1, 2001; (iii) operating with a paid,

full-time staff whose sole purpose is to promote tourism in

the designated service area; and (iv) affiliated with one or

more municipalities or counties that support the bureau with

local hotel-motel taxes. After July 1, 2001, bureaus

requesting certification in order to receive funds for the

first time must be local tourism and convention bureaus that

are (i) either units of local government or incorporated as

not-for-profit organizations; (ii) in legal existence for a

minimum of 2 years before the request for certification; (iii)

operating with a paid, full-time staff whose sole purpose is

to promote tourism in the designated service area; and (iv)

affiliated with multiple municipalities or counties that

support the bureau with local hotel-motel taxes. Each bureau

receiving funds under this Act will be certified by the

Department as the designated recipient to serve an area of the

State. Notwithstanding the criteria set forth in this

subsection (a), or any rule adopted under this subsection (a),

the Director of the Department may provide for the award of

grant funds to one or more entities if in the Department's

judgment that action is necessary in order to prevent a loss of

funding critical to promoting tourism in a designated

geographic area of the State.

(b) To distribute grants to local tourism and convention

bureaus from appropriations made from the Local Tourism Fund

for that purpose. Of the amounts appropriated annually to the

Department for expenditure under this Section prior to July 1,

2011, one-third of those monies shall be used for grants to

convention and tourism bureaus in cities with a population

greater than 500,000. The remaining two-thirds of the annual

appropriation prior to July 1, 2011 shall be used for grants to

convention and tourism bureaus in the remainder of the State,

in accordance with a formula based upon the population served.

Of the amounts appropriated annually to the Department for

expenditure under this Section beginning July 1, 2011, 18% of

such moneys shall be used for grants to convention and tourism

bureaus in cities with a population greater than 500,000. Of

the amounts appropriated annually to the Department for

expenditure under this Section beginning July 1, 2011, 82% of

such moneys shall be used for grants to convention bureaus in

the remainder of the State, in accordance with a formula based

upon the population served. The Department may reserve up to

3% of total local tourism funds available for costs of

administering the program to conduct audits of grants, to

provide incentive funds to those bureaus that will conduct

promotional activities designed to further the Department's

statewide advertising campaign, to fund special statewide

promotional activities, and to fund promotional activities

that support an increased use of the State's parks or historic

sites. The Department shall require that any convention and

tourism bureau receiving a grant under this Section that

requires matching funds shall provide matching funds equal to

no less than 50% of the grant amount except that in Fiscal

Years 2021 through 2024 2023 only, the Department shall

require that any convention and tourism bureau receiving a

grant under this Section that requires matching funds shall

provide matching funds equal to no less than 25% of the grant

amount. During fiscal year 2013, the Department shall reserve

$2,000,000 of the available local tourism funds for

appropriation to the Historic Preservation Agency for the

operation of the Abraham Lincoln Presidential Library and

Museum and State historic sites.

To provide for the expeditious and timely implementation

of the changes made by Public Act 101-636, emergency rules to

implement the changes made by Public Act 101-636 may be

adopted by the Department subject to the provisions of Section

5-45 of the Illinois Administrative Procedure Act.

(Source: P.A. 101-636, eff. 6-10-20; 102-16, eff. 6-17-21;

102-699, eff. 4-19-22.)

ARTICLE 40.

Section 40-5. The Department of Commerce and Economic

Opportunity Law of the Civil Administrative Code of Illinois

is amended by changing Section 605-1105 as follows:

(20 ILCS 605/605-1105)

Sec. 605-1105. Local chambers of commerce recovery grants

and business program.

(a) Subject Upon receipt or availability of the State or

federal funds described in subsection (b), and subject to

appropriation of those funds for the purposes described in

this Section, the Department of Commerce and Economic

Opportunity shall establish a program to award grants to local

chambers of commerce.

(a-5) This subsection applies to grants under this Section

that are funded by State or federal funds that are allocated to

the State under the authority of legislation passed in

response to the COVID-19 pandemic. The Department shall award

an aggregate amount of up to $5,000,000 in grants under this

subsection Section to eligible chambers of commerce. Each

eligible chamber of commerce that applies to the Department

for a grant under this subsection Section shall certify to the

Department the difference between the chamber of commerce's

total annual revenue in calendar year 2019 and the chamber of

commerce's total annual revenue in calendar year 2020. The

maximum amount that may be awarded to any eligible chamber of

commerce during the first round of grants under this

subsection is one-sixth of the certified amount. In

determining grant amounts awarded under this subsection Act,

the Department may consider any awards that the chamber of

commerce has received from the Back to Business Grant Program

or the Business Interruption Grant Program. If the entire

amount of moneys appropriated for the purposes of this

subsection Section has not been allocated after a first round

of grants is made, the Department may award additional funds

to eligible chambers of commerce from the remaining funds.

(a-10) This subsection applies to grants awarded under

this Section from sources other than State or federal funds

that are allocated to the State under the authority or

legislation passed in response to the COVID-19 pandemic.

Grants under this subsection may be used to market and develop

the service area of the chamber of commerce for the purposes of

generating local, county, and State business taxes and

providing small businesses with professional development,

business guidance, and best practices for sustainability. No

single chamber of commerce shall receive grant awards under

this subsection in excess of $50,000 in any State fiscal year.

(a-15) Grants awarded under subsection (a-5) or (a-10) of

this Section shall not be used to make any direct lobbying

expenditure, as defined in subsection (c) of Section 4911 of

the Internal Revenue Code, or to engage in any political

campaign activity described in Section 501(c)(3) of the

Internal Revenue Code.

(b) For grants awarded under subsection (a-5), the The

Department may use State funds and federal funds that are

allocated to the State under the authority of legislation

passed in response to the COVID-19 pandemic to provide grants

under this Section. Those federal funds include, but are not

limited to, funds allocated to the State under the American

Rescue Plan Act of 2021. Any federal moneys used for this

purpose shall be used in accordance with the federal

legislation authorizing the use of those funds and related

federal guidance as well as any other applicable State and

federal laws. For grants awarded under subsection (a-10), the

Department may use general revenue funds or any other funds

that may lawfully be used for the purposes of this Section.

(c) The Department may adopt any rules necessary to

implement and administer the grant program created by this

Section. The emergency rulemaking process may be used to

promulgate the initial rules of the program following the

effective date of this amendatory Act of the 102nd General

Assembly.

(d) As used in this Section, "eligible chamber of

commerce" means an a voluntary membership, dues-paying

organization of business and professional persons dedicated to

improving the economic climate and business development of the

community, area, or region in which the organization is

located and that:

(1) operates as an approved not-for-profit

corporation;

(2) is tax-exempt under Section 501(c)(3) or Section

501(c)(6) of the Internal Revenue Code of 1986;

(3) has an annual revenue of $1,000,000 or less; and

(4) files a 990 federal tax form with the Internal

Revenue Service;

(5) has or will have each of the following at the time

of award determination:

(A) governance bylaws;

(B) financial policies and procedures; and

(C) a mission and vision statement; and

(6) for grants awarded under subsection (a-5), (4) has

experienced an identifiable negative economic impact

resulting from or exacerbated by the public health

emergency or served a community disproportionately

impacted by a public health emergency.

(Source: P.A. 102-1115, eff. 1-9-23.)

ARTICLE 55.

Section 55-5. The Department of Healthcare and Family

Services Law of the Civil Administrative Code of Illinois is

amended by adding Section 2205-36 as follows:

(20 ILCS 2205/2205-36 new)

Sec. 2205-36. Breakthrough Therapies for Veteran Suicide

Prevention Program Advisory Council.

(a) There is created within the Department of Healthcare

and Family Services the Breakthrough Therapies for Veteran

Suicide Prevention Program Advisory Council. The Council shall

advise the Department on the rules and clinical infrastructure

necessary to support clinical access to and training for

medication-assisted United States Food and Drug Administration

breakthrough therapies for veteran suicide prevention. In

advising the Department under this Section, the Council shall

advise the Department on:

(1) the award of grants for breakthrough therapy

treatment through the Veteran Suicide Prevention Program;

(2) the necessary education, training, licensing, and

credentialing of providers;

(3) patient safety and harm reduction;

(4) costs, insurance reimbursement, and strategies to

safely increase affordable access to care, including the

use of group therapy;

(5) standards for treatment facilities;

(6) relevant federal regulations and guidelines that

relevant State agencies may consider adopting;

(7) assisting with the development of public awareness

and education campaigns related to veteran suicides;

(8) additional funding needed for subsidized patient

access and provider and therapist training;

(9) overall Fund budget;

(10) periodic Fund evaluation;

(11) developing criteria and standards for the award

of grants and fellowships;

(12) developing and providing oversight regarding

mechanisms for the dissemination of treatment and training

data; and

(13) developing provisions to ensure justice, equity,

diversity, and inclusion are considered in the

administration of grants and recommendations made to the

Department.

(b) The Council shall consist of 9 members:

(1) three members appointed by the Governor;

(2) two members appointed by the President of the

Senate;

(3) two members appointed by the Speaker of the House

of Representatives;

(4) one member appointed by The Minority Leader of the

Senate; and

(5) one member appointed by the Minority Leader of the

House.

(c) The Council shall include at least 3 veterans. The

Council shall also include members with expertise in

breakthrough therapy research, clinical mental health

treatment, public health, access to mental and behavioral

healthcare in underserved communities, veteran mental and

behavioral healthcare, and harm reduction. The Department of

Healthcare and Family Services shall provide administrative

support to the Council.

(d) The Council shall adopt internal organizational

procedures as necessary for its efficient organization.

(e) Members of the Council shall serve without

compensation.

ARTICLE 60.

Section 60-5. The Secretary of State Act is amended by

changing Section 18 as follows:

(15 ILCS 305/18)

Sec. 18. Electronic Filing Supplemental Deposits into

Department of Business Services Special Operations Fund. When

a submission to the Secretary of State is made electronically,

but does not include a request for expedited services,

pursuant to the provisions of this amendatory Act of the 100th

General Assembly up to $25 for each such transaction under the

General Not For Profit Corporation Act of 1986 and up to $50

from each such transaction under the Business Corporation Act

of 1983, the Limited Liability Company Act, or the Uniform

Limited Partnership Act (2001) shall be deposited into the

Department of Business Services Special Operations Fund, and

the remainder of any fee deposited into the General Revenue

Fund. However, in no circumstance may the supplemental

deposits provided by this Section cause the total deposits

into the Special Operations Fund in any fiscal year from

electronic submissions under the Business Corporation Act of

1983, the General Not For Profit Corporation Act of 1986, the

Limited Liability Company Act, the Uniform Partnership Act

(1997), and the Uniform Limited Partnership Act (2001),

whether or not for expedited services, to exceed $11,326,225.

The Secretary of State has the authority to adopt rules

necessary to implement this Section, in accordance with the

Illinois Administrative Procedure Act. This Section does not

apply on or after July 1, 2023.

(Source: P.A. 102-16, eff. 6-17-21.)

Section 60-10. The State Finance Act is amended by

changing Sections 6z-34 and 6z-70 as follows:

(30 ILCS 105/6z-34)

Sec. 6z-34. Secretary of State Special Services Fund.

There is created in the State Treasury a special fund to be

known as the Secretary of State Special Services Fund. Moneys

deposited into the Fund may, subject to appropriation, be used

by the Secretary of State for any or all of the following

purposes:

(1) For general automation efforts within operations

of the Office of Secretary of State.

(2) For technology applications in any form that will

enhance the operational capabilities of the Office of

Secretary of State.

(3) To provide funds for any type of library grants

authorized and administered by the Secretary of State as

State Librarian.

(4) For the purposes of the Secretary of State's

operating program expenses related to the enforcement of

administrative laws related to vehicles and

transportation.

These funds are in addition to any other funds otherwise

authorized to the Office of Secretary of State for like or

similar purposes.

On August 15, 1997, all fiscal year 1997 receipts that

exceed the amount of $15,000,000 shall be transferred from

this Fund to the Technology Management Revolving Fund

(formerly known as the Statistical Services Revolving Fund);

on August 15, 1998 and each year thereafter through 2000, all

receipts from the fiscal year ending on the previous June 30th

that exceed the amount of $17,000,000 shall be transferred

from this Fund to the Technology Management Revolving Fund

(formerly known as the Statistical Services Revolving Fund);

on August 15, 2001 and each year thereafter through 2002, all

receipts from the fiscal year ending on the previous June 30th

that exceed the amount of $19,000,000 shall be transferred

from this Fund to the Technology Management Revolving Fund

(formerly known as the Statistical Services Revolving Fund);

and on August 15, 2003 and each year thereafter through 2022,

all receipts from the fiscal year ending on the previous June

30th that exceed the amount of $33,000,000 shall be

transferred from this Fund to the Technology Management

Revolving Fund (formerly known as the Statistical Services

Revolving Fund).

(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)

(30 ILCS 105/6z-70)

Sec. 6z-70. The Secretary of State Identification Security

and Theft Prevention Fund.

(a) The Secretary of State Identification Security and

Theft Prevention Fund is created as a special fund in the State

treasury. The Fund shall consist of any fund transfers,

grants, fees, or moneys from other sources received for the

purpose of funding identification security and theft

prevention measures.

(b) All moneys in the Secretary of State Identification

Security and Theft Prevention Fund shall be used, subject to

appropriation, for any costs related to implementing

identification security and theft prevention measures.

(c) (Blank).

(d) (Blank).

(e) (Blank).

(f) (Blank).

(g) (Blank).

(h) (Blank).

(i) (Blank).

(j) (Blank).

(k) (Blank).

(l) (Blank).

(m) (Blank).

(n) (Blank). Notwithstanding any other provision of State

law to the contrary, on or after July 1, 2021, and until June

30, 2022, in addition to any other transfers that may be

provided for by law, at the direction of and upon notification

of the Secretary of State, the State Comptroller shall direct

and the State Treasurer shall transfer amounts into the

Secretary of State Identification Security and Theft

Prevention Fund from the designated funds not exceeding the

following totals:

Division of Corporations Registered Limited

Liability Partnership Fund...................$287,000

Securities Investors Education Fund............$1,500,000

Department of Business Services Special

Operations Fund............................$4,500,000

Securities Audit and Enforcement Fund..........$5,000,000

Corporate Franchise Tax Refund Fund............$3,000,000

(o) Notwithstanding any other provision of State law to

the contrary, on or after July 1, 2022, and until June 30,

2023, in addition to any other transfers that may be provided

for by law, at the direction of and upon notification of the

Secretary of State, the State Comptroller shall direct and the

State Treasurer shall transfer amounts into the Secretary of

State Identification Security and Theft Prevention Fund from

the designated funds not exceeding the following totals:

Division of Corporations Registered Limited

Liability Partnership Fund..................$400,000

Department of Business Services Special

Operations Fund...........................$5,500,000

Securities Audit and Enforcement Fund.........$4,000,000

Corporate Franchise Tax Refund Fund...........$4,000,000

(p) Notwithstanding any other provision of State law to

the contrary, on or after July 1, 2023, and until June 30,

2024, in addition to any other transfers that may be provided

for by law, at the direction of and upon notification of the

Secretary of State, the State Comptroller shall direct and the

State Treasurer shall transfer amounts into the Secretary of

State Identification Security and Theft Prevention Fund from

the designated funds not exceeding the following totals:

Division of Corporations Registered Limited

Liability Partnership Fund...................$400,000

Department of Business Services Special

Operations Fund............................$5,500,000

Securities Audit and Enforcement Fund..........$4,000,000

(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20;

102-16, eff. 6-17-21; 102-699, eff. 4-19-22.)

Section 60-15. The Business Corporation Act of 1983 is

amended by changing Section 15.97 as follows:

(805 ILCS 5/15.97) (from Ch. 32, par. 15.97)

(Section scheduled to be repealed on December 31, 2024)

Sec. 15.97. Corporate Franchise Tax Refund Fund.

(a) Beginning July 1, 1993, a percentage of the amounts

collected under Sections 15.35, 15.45, 15.65, and 15.75 of

this Act shall be deposited into the Corporate Franchise Tax

Refund Fund, a special Fund hereby created in the State

treasury. From July 1, 1993, until December 31, 1994, there

shall be deposited into the Fund 3% of the amounts received

under those Sections. Beginning January 1, 1995, and for each

fiscal year beginning thereafter, 2% of the amounts collected

under those Sections during the preceding fiscal year shall be

deposited into the Fund.

(b) Beginning July 1, 1993, moneys in the Fund shall be

expended exclusively for the purpose of paying refunds payable

because of overpayment of franchise taxes, penalties, or

interest under Sections 13.70, 15.35, 15.45, 15.65, 15.75, and

16.05 of this Act and making transfers authorized under this

Section. Refunds in accordance with the provisions of

subsections (f) and (g) of Section 1.15 and Section 1.17 of

this Act may be made from the Fund only to the extent that

amounts collected under Sections 15.35, 15.45, 15.65, and

15.75 of this Act have been deposited in the Fund and remain

available. On or before August 31 of each year, the balance in

the Fund in excess of $100,000 shall be transferred to the

General Revenue Fund. Notwithstanding the provisions of this

subsection, for the period commencing on or after July 1,

2022, amounts in the fund shall not be transferred to the

General Revenue Fund and shall be used to pay refunds in

accordance with the provisions of this Act. Within a

reasonable time after December 31, 2022, the Secretary of

State shall direct and the Comptroller shall order transferred

to the General Revenue Fund all amounts remaining in the fund.

(c) This Act shall constitute an irrevocable and

continuing appropriation from the Corporate Franchise Tax

Refund Fund for the purpose of paying refunds upon the order of

the Secretary of State in accordance with the provisions of

this Section.

(d) This Section is repealed on December 31, 2024.

(Source: P.A. 101-9, eff. 6-5-19; 102-282, eff. 1-1-22.)

Section 60-20. The Limited Liability Company Act is

amended by changing Section 50-55 as follows:

(805 ILCS 180/50-55)

Sec. 50-55. Disposition of fees. Of Until July 1, 2021, of

the total money collected for the filing of annual reports

under this Act, $10 of the filing fee shall be paid into the

Department of Business Services Special Operations Fund. The

remaining money collected for the filing of annual reports

under this Act shall be deposited into the General Revenue

Fund in the State Treasury.

(Source: P.A. 100-561, eff. 7-1-18.)

ARTICLE 65.

Section 65-5. The State Budget Law of the Civil

Administrative Code of Illinois is amended by changing Section

50-25 as follows:

(15 ILCS 20/50-25)

Sec. 50-25. Statewide prioritized goals.

(a) Definitions. As used in this Section:

"Commission" means the Budgeting for Results Commission

established by this Section.

"Result area" means major organizational categories of

State government as defined by the Governor.

"Outcome area" means subcategories of result areas that

further define, and facilitate the measurement of the result

area, as established by the Governor.

(b) Statewide prioritized goals. For fiscal year 2025 2012

and each fiscal year thereafter, prior to the submission of

the State budget, the Governor, in consultation with the

Commission appropriation committees of the General Assembly

and, beginning with budgets prepared for fiscal year 2013, the

commission established under this Section, shall: (i) identify

statewide result areas prioritize outcomes that are most

important for each State agency of the executive branch under

the jurisdiction of the Governor to achieve for the next

fiscal year and (ii) identify outcome areas, which further

define the statewide result areas, into which State programs

and associated spending can be categorized set goals to

accomplish those outcomes according to the priority of the

outcome. There must be a reasonable number of annually defined

statewide result and outcome areas goals defining State

priorities for the budget. Each result and outcome goal shall

be further defined to facilitate success in achieving that

result or outcome goal.

(c) Budgeting for Results Commission. On or after July 31,

2024 No later than July 31 of each fiscal year beginning in

fiscal year 2012, the Governor shall establish a commission

for the purpose of advising the Governor in the implementation

of performance-based budgeting in Illinois State government,

setting statewide result and outcome areas, and providing

oversight and guidance for comprehensive program assessments

and benefit-cost analysis of State agency programs those

outcomes and goals, including the timeline for achieving those

outcomes and goals.

(1) Membership. The commission shall be composed of

voting and non-voting members appointed by the Governor.

The commission shall be a well-balanced group and shall be

not more than 15 and not less than 8 members. Members

appointed by the Governor shall serve a three-year term,

beginning and ending on July 1 of each year. Vacancies in

Commission membership shall be filled in the same manner

as initial appointments. Appointments to fill vacancies

occurring before the expiration of a term shall be for the

remainder of the term. Members shall serve until their

successors are appointed. a manageable size.

(2) Bylaws. The commission may adopt bylaws for the

regulation of its affairs and the conduct of its business.

(3) Quorum. Total membership of the Commission

consists of the number of voting members serving on the

Commission, not including any vacant positions. A quorum

consists of a simple majority of total voting membership

and shall be sufficient to conduct the business of the

commission, unless stipulated otherwise in the bylaws of

the commission. A member may submit a proxy in writing to

the Commission Co-Chairs or the Commission Staff Director

no later than 24 hours before a scheduled meeting, and

that proxy shall count toward the quorum for that meeting

only.

(4) Chairpersons. Two Co-Chairs of the commission

shall be appointed by the Governor. The Co-Chairs shall be

one member of the General Assembly and one person who is

not a member of the General Assembly.

(5) Meetings. The commission shall hold at least 2

in-person public meetings during each fiscal year. One

meeting shall be held in the City of Chicago and one

meeting shall be held in the City of Springfield. The

commission may choose by a majority vote of its members to

hold one virtual meeting, which is open to the public and

over the Internet, in lieu of the 2 in-person public

meetings required under this Section.

(6) Compensation. Members shall not receive

compensation for their services.

(7) Annual report. By November 1 of each year, the

commission shall submit a report to the Governor and the

General Assembly setting forth recommendations with

respect to the Governor's implementation of

performance-based budgeting in Illinois State government

proposed outcomes and goals. The report shall be published

on the Governor's Office of Management and Budget's

website. In its report, the commission shall report on the

status of comprehensive program assessments and benefit

cost analysis of state agency programs conducted during

the prior year propose a percentage of the total budget to

be assigned to each proposed outcome and goal.

The commission shall also review existing statutory

mandates mandated expenditures and include in its report

recommendations for the repeal or modification of statutory

mandates and funds or the State treasury which are out-of-date

or unduly burdensome to the operations of State government

termination of mandated expenditures.

The General Assembly may object to the commission's report

by passing a joint resolution detailing the General Assembly's

objections.

(d) In addition, each other constitutional officer of the

executive branch, in consultation with the appropriation

committees of the General Assembly, shall: (i) prioritize

outcomes that are most important for his or her office to

achieve for the next fiscal year and (ii) set goals to

accomplish those outcomes according to the priority of the

outcome. The Governor and each constitutional officer shall

separately conduct performance analyses to determine which

programs, strategies, and activities will best achieve those

desired outcomes. The Governor shall recommend that

appropriations be made to State agencies and officers for the

next fiscal year based on the agreed upon result and outcome

areas goals and priorities. Each agency and officer may

develop its own strategies for meeting those goals and shall

review and analyze those strategies on a regular basis. The

Governor shall also implement procedures to measure annual

progress toward the State's statewide results and outcomes

highest priority outcomes and shall develop a statewide

reporting system that collects performance data from all

programs under the authority of the Governor compares the

actual results with budgeted results. Those performance

measures and results shall be posted on the Governor's Office

of Management and Budget website State Comptroller's website,

and compiled for distribution in the Comptroller's Public

Accountability Report, as is currently the practice on the

effective date of this amendatory Act of the 96th General

Assembly.

(Source: P.A. 102-801, eff. 5-13-22.)

ARTICLE 75.

Section 75-5. The Freedom of Information Act is amended by

changing Section 7.5 as follows:

(5 ILCS 140/7.5)

Sec. 7.5. Statutory exemptions. To the extent provided for

by the statutes referenced below, the following shall be

exempt from inspection and copying:

(a) All information determined to be confidential

under Section 4002 of the Technology Advancement and

Development Act.

(b) Library circulation and order records identifying

library users with specific materials under the Library

Records Confidentiality Act.

(c) Applications, related documents, and medical

records received by the Experimental Organ Transplantation

Procedures Board and any and all documents or other

records prepared by the Experimental Organ Transplantation

Procedures Board or its staff relating to applications it

has received.

(d) Information and records held by the Department of

Public Health and its authorized representatives relating

to known or suspected cases of sexually transmissible

disease or any information the disclosure of which is

restricted under the Illinois Sexually Transmissible

Disease Control Act.

(e) Information the disclosure of which is exempted

under Section 30 of the Radon Industry Licensing Act.

(f) Firm performance evaluations under Section 55 of

the Architectural, Engineering, and Land Surveying

Qualifications Based Selection Act.

(g) Information the disclosure of which is restricted

and exempted under Section 50 of the Illinois Prepaid

Tuition Act.

(h) Information the disclosure of which is exempted

under the State Officials and Employees Ethics Act, and

records of any lawfully created State or local inspector

general's office that would be exempt if created or

obtained by an Executive Inspector General's office under

that Act.

(i) Information contained in a local emergency energy

plan submitted to a municipality in accordance with a

local emergency energy plan ordinance that is adopted

under Section 11-21.5-5 of the Illinois Municipal Code.

(j) Information and data concerning the distribution

of surcharge moneys collected and remitted by carriers

under the Emergency Telephone System Act.

(k) Law enforcement officer identification information

or driver identification information compiled by a law

enforcement agency or the Department of Transportation

under Section 11-212 of the Illinois Vehicle Code.

(l) Records and information provided to a residential

health care facility resident sexual assault and death

review team or the Executive Council under the Abuse

Prevention Review Team Act.

(m) Information provided to the predatory lending

database created pursuant to Article 3 of the Residential

Real Property Disclosure Act, except to the extent

authorized under that Article.

(n) Defense budgets and petitions for certification of

compensation and expenses for court appointed trial

counsel as provided under Sections 10 and 15 of the

Capital Crimes Litigation Act. This subsection (n) shall

apply until the conclusion of the trial of the case, even

if the prosecution chooses not to pursue the death penalty

prior to trial or sentencing.

(o) Information that is prohibited from being

disclosed under Section 4 of the Illinois Health and

Hazardous Substances Registry Act.

(p) Security portions of system safety program plans,

investigation reports, surveys, schedules, lists, data, or

information compiled, collected, or prepared by or for the

Department of Transportation under Sections 2705-300 and

2705-616 of the Department of Transportation Law of the

Civil Administrative Code of Illinois, the Regional

Transportation Authority under Section 2.11 of the

Regional Transportation Authority Act, or the St. Clair

County Transit District under the Bi-State Transit Safety

Act.

(q) Information prohibited from being disclosed by the

Personnel Record Review Act.

(r) Information prohibited from being disclosed by the

Illinois School Student Records Act.

(s) Information the disclosure of which is restricted

under Section 5-108 of the Public Utilities Act.

(t) All identified or deidentified health information

in the form of health data or medical records contained

in, stored in, submitted to, transferred by, or released

from the Illinois Health Information Exchange, and

identified or deidentified health information in the form

of health data and medical records of the Illinois Health

Information Exchange in the possession of the Illinois

Health Information Exchange Office due to its

administration of the Illinois Health Information

Exchange. The terms "identified" and "deidentified" shall

be given the same meaning as in the Health Insurance

Portability and Accountability Act of 1996, Public Law

104-191, or any subsequent amendments thereto, and any

regulations promulgated thereunder.

(u) Records and information provided to an independent

team of experts under the Developmental Disability and

Mental Health Safety Act (also known as Brian's Law).

(v) Names and information of people who have applied

for or received Firearm Owner's Identification Cards under

the Firearm Owners Identification Card Act or applied for

or received a concealed carry license under the Firearm

Concealed Carry Act, unless otherwise authorized by the

Firearm Concealed Carry Act; and databases under the

Firearm Concealed Carry Act, records of the Concealed

Carry Licensing Review Board under the Firearm Concealed

Carry Act, and law enforcement agency objections under the

Firearm Concealed Carry Act.

(v-5) Records of the Firearm Owner's Identification

Card Review Board that are exempted from disclosure under

Section 10 of the Firearm Owners Identification Card Act.

(w) Personally identifiable information which is

exempted from disclosure under subsection (g) of Section

19.1 of the Toll Highway Act.

(x) Information which is exempted from disclosure

under Section 5-1014.3 of the Counties Code or Section

8-11-21 of the Illinois Municipal Code.

(y) Confidential information under the Adult

Protective Services Act and its predecessor enabling

statute, the Elder Abuse and Neglect Act, including

information about the identity and administrative finding

against any caregiver of a verified and substantiated

decision of abuse, neglect, or financial exploitation of

an eligible adult maintained in the Registry established

under Section 7.5 of the Adult Protective Services Act.

(z) Records and information provided to a fatality

review team or the Illinois Fatality Review Team Advisory

Council under Section 15 of the Adult Protective Services

Act.

(aa) Information which is exempted from disclosure

under Section 2.37 of the Wildlife Code.

(bb) Information which is or was prohibited from

disclosure by the Juvenile Court Act of 1987.

(cc) Recordings made under the Law Enforcement

Officer-Worn Body Camera Act, except to the extent

authorized under that Act.

(dd) Information that is prohibited from being

disclosed under Section 45 of the Condominium and Common

Interest Community Ombudsperson Act.

(ee) Information that is exempted from disclosure

under Section 30.1 of the Pharmacy Practice Act.

(ff) Information that is exempted from disclosure

under the Revised Uniform Unclaimed Property Act.

(gg) Information that is prohibited from being

disclosed under Section 7-603.5 of the Illinois Vehicle

Code.

(hh) Records that are exempt from disclosure under

Section 1A-16.7 of the Election Code.

(ii) Information which is exempted from disclosure

under Section 2505-800 of the Department of Revenue Law of

the Civil Administrative Code of Illinois.

(jj) Information and reports that are required to be

submitted to the Department of Labor by registering day

and temporary labor service agencies but are exempt from

disclosure under subsection (a-1) of Section 45 of the Day

and Temporary Labor Services Act.

(kk) Information prohibited from disclosure under the

Seizure and Forfeiture Reporting Act.

(ll) Information the disclosure of which is restricted

and exempted under Section 5-30.8 of the Illinois Public

Aid Code.

(mm) Records that are exempt from disclosure under

Section 4.2 of the Crime Victims Compensation Act.

(nn) Information that is exempt from disclosure under

Section 70 of the Higher Education Student Assistance Act.

(oo) Communications, notes, records, and reports

arising out of a peer support counseling session

prohibited from disclosure under the First Responders

Suicide Prevention Act.

(pp) Names and all identifying information relating to

an employee of an emergency services provider or law

enforcement agency under the First Responders Suicide

Prevention Act.

(qq) Information and records held by the Department of

Public Health and its authorized representatives collected

under the Reproductive Health Act.

(rr) Information that is exempt from disclosure under

the Cannabis Regulation and Tax Act.

(ss) Data reported by an employer to the Department of

Human Rights pursuant to Section 2-108 of the Illinois

Human Rights Act.

(tt) Recordings made under the Children's Advocacy

Center Act, except to the extent authorized under that

Act.

(uu) Information that is exempt from disclosure under

Section 50 of the Sexual Assault Evidence Submission Act.

(vv) Information that is exempt from disclosure under

subsections (f) and (j) of Section 5-36 of the Illinois

Public Aid Code.

(ww) Information that is exempt from disclosure under

Section 16.8 of the State Treasurer Act.

(xx) Information that is exempt from disclosure or

information that shall not be made public under the

Illinois Insurance Code.

(yy) Information prohibited from being disclosed under

the Illinois Educational Labor Relations Act.

(zz) Information prohibited from being disclosed under

the Illinois Public Labor Relations Act.

(aaa) Information prohibited from being disclosed

under Section 1-167 of the Illinois Pension Code.

(bbb) Information that is prohibited from disclosure

by the Illinois Police Training Act and the Illinois State

Police Act.

(ccc) Records exempt from disclosure under Section

2605-304 of the Illinois State Police Law of the Civil

Administrative Code of Illinois.

(ddd) Information prohibited from being disclosed

under Section 35 of the Address Confidentiality for

Victims of Domestic Violence, Sexual Assault, Human

Trafficking, or Stalking Act.

(eee) Information prohibited from being disclosed

under subsection (b) of Section 75 of the Domestic

Violence Fatality Review Act.

(fff) Images from cameras under the Expressway Camera

Act. This subsection (fff) is inoperative on and after

July 1, 2023.

(ggg) Information prohibited from disclosure under

paragraph (3) of subsection (a) of Section 14 of the Nurse

Agency Licensing Act.

(hhh) Information submitted to the Illinois Department

of State Police in an affidavit or application for an

assault weapon endorsement, assault weapon attachment

endorsement, .50 caliber rifle endorsement, or .50 caliber

cartridge endorsement under the Firearm Owners

Identification Card Act.

(iii) Data exempt from disclosure under Section 50 of

the School Safety Drill Act.

(Source: P.A. 101-13, eff. 6-12-19; 101-27, eff. 6-25-19;

101-81, eff. 7-12-19; 101-221, eff. 1-1-20; 101-236, eff.

1-1-20; 101-375, eff. 8-16-19; 101-377, eff. 8-16-19; 101-452,

eff. 1-1-20; 101-466, eff. 1-1-20; 101-600, eff. 12-6-19;

101-620, eff 12-20-19; 101-649, eff. 7-7-20; 101-652, eff.

1-1-22; 101-656, eff. 3-23-21; 102-36, eff. 6-25-21; 102-237,

eff. 1-1-22; 102-292, eff. 1-1-22; 102-520, eff. 8-20-21;

102-559, eff. 8-20-21; 102-813, eff. 5-13-22; 102-946, eff.

7-1-22; 102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; revised

2-13-23.)

Section 75-10. The School Safety Drill Act is amended by

adding Section 50 as follows:

(105 ILCS 128/50 new)

Sec. 50. Crisis response mapping data grants.

(a) Subject to appropriation, a public school district, a

charter school, a special education cooperative or district,

an education for employment system, a State-approved area

career center, a public university laboratory school, the

Illinois Mathematics and Science Academy, the Department of

Juvenile Justice School District, a regional office of

education, the Illinois School for the Deaf, the Illinois

School for the Visually Impaired, the Philip J. Rock Center

and School, an early childhood or preschool program supported

by the Early Childhood Block Grant, or any other public school

entity designated by the State Board of Education by rule, may

apply to the State Board of Education or the State Board of

Education or the State Board's designee for a grant to obtain

crisis response mapping data and to provide copies of the

crisis response mapping data to appropriate local, county,

State, and federal first responders for use in response to

emergencies. The crisis response mapping data shall be stored

and provided in an electronic or digital format to assist

first responders in responding to emergencies at the school.

(b) Subject to appropriation, including funding for any

administrative costs reasonably incurred by the State Board of

Education or the State Board's designee in the administration

of the grant program described by this Section, the State

Board shall provide grants to any entity in subsection (a)

upon approval of an application submitted by the entity to

cover the costs incurred in obtaining crisis response mapping

data under this Section. The grant application must include

crisis response mapping data for all schools under the

jurisdiction of the entity submitting the application,

including, in the case of a public school district, any

charter schools authorized by the school board for the school

district.

(c) To be eligible for a grant under this Section, the

crisis response mapping data must, at a minimum:

(1) be compatible and integrate into security software

platforms in use by the specific school for which the data

is provided without requiring local law enforcement

agencies or the school district to purchase additional

software or requiring the integration of third-party

software to view the data;

(2) be compatible with security software platforms in

use by the specific school for which the data is provided

without requiring local public safety agencies or the

school district to purchase additional software or

requiring the integration of third-party software to view

the data;

(3) be capable of being provided in a printable

format;

(4) be verified for accuracy by an on-site

walk-through of the school building and grounds;

(5) be oriented to true north;

(6) be overlaid on current aerial imagery or plans of

the school building;

(7) contain site-specific labeling that matches the

structure of the school building, including room labels,

hallway names, and external door or stairwell numbers and

the location of hazards, critical utilities, key boxes,

automated external defibrillators, and trauma kits, and

that matches the school grounds, including parking areas,

athletic fields, surrounding roads, and neighboring

properties; and

(8) be overlaid with gridded x/y coordinates.

(d) Subject to appropriation, the crisis response mapping

data may be reviewed annually to update the data as necessary.

(e) Crisis response mapping data obtained pursuant to this

Section are confidential and exempt from disclosure under the

Freedom of Information Act.

(f) The State Board may adopt rules to implement the

provisions of this Section.

ARTICLE 80.

Section 80-5. The School Code is amended by changing

Sections 10-20.21, 34-18, and 34-21.3 as follows:

(105 ILCS 5/10-20.21)

Sec. 10-20.21. Contracts.

(a) To award all contracts for purchase of supplies and

materials or work involving an expenditure in excess of

$35,000 $25,000 or a lower amount as required by board policy

to the lowest responsible bidder, considering conformity with

specifications, terms of delivery, quality and serviceability,

after due advertisement, except the following:

(i) contracts for the services of individuals

possessing a high degree of professional skill where the

ability or fitness of the individual plays an important

part;

(ii) contracts for the printing of finance committee

reports and departmental reports;

(iii) contracts for the printing or engraving of

bonds, tax warrants and other evidences of indebtedness;

(iv) contracts for the purchase of perishable foods

and perishable beverages;

(v) contracts for materials and work which have been

awarded to the lowest responsible bidder after due

advertisement, but due to unforeseen revisions, not the

fault of the contractor for materials and work, must be

revised causing expenditures not in excess of 10% of the

contract price;

(vi) contracts for the maintenance or servicing of, or

provision of repair parts for, equipment which are made

with the manufacturer or authorized service agent of that

equipment where the provision of parts, maintenance, or

servicing can best be performed by the manufacturer or

authorized service agent;

(vii) purchases and contracts for the use, purchase,

delivery, movement, or installation of data processing

equipment, software, or services and telecommunications

and interconnect equipment, software, and services;

(viii) contracts for duplicating machines and

supplies;

(ix) contracts for the purchase of fuel, including

diesel, gasoline, oil, aviation, natural gas, or propane,

lubricants, or other petroleum products;

(x) purchases of equipment previously owned by some

entity other than the district itself;

(xi) contracts for repair, maintenance, remodeling,

renovation, or construction, or a single project involving

an expenditure not to exceed $50,000 and not involving a

change or increase in the size, type, or extent of an

existing facility;

(xii) contracts for goods or services procured from

another governmental agency;

(xiii) contracts for goods or services which are

economically procurable from only one source, such as for

the purchase of magazines, books, periodicals, pamphlets

and reports, and for utility services such as water,

light, heat, telephone or telegraph;

(xiv) where funds are expended in an emergency and

such emergency expenditure is approved by 3/4 of the

members of the board;

(xv) State master contracts authorized under Article

28A of this Code;

(xvi) contracts providing for the transportation of

pupils, which contracts must be advertised in the same

manner as competitive bids and awarded by first

considering the bidder or bidders most able to provide

safety and comfort for the pupils, stability of service,

and any other factors set forth in the request for

proposal regarding quality of service, and then price; and

(xvii) contracts for goods, services, or management in

the operation of a school's food service, including a

school that participates in any of the United States

Department of Agriculture's child nutrition programs if a

good faith effort is made on behalf of the school district

to give preference to:

(1) contracts that procure food that promotes the

health and well-being of students, in compliance with

United States Department of Agriculture nutrition

standards for school meals. Contracts should also

promote the production of scratch made, minimally

processed foods;

(2) contracts that give a preference to State or

regional suppliers that source local food products;

(3) contracts that give a preference to food

suppliers that utilize producers that adopt hormone

and pest management practices recommended by the

United States Department of Agriculture;

(4) contracts that give a preference to food

suppliers that value animal welfare; and

(5) contracts that increase opportunities for

businesses owned and operated by minorities, women, or

persons with disabilities.

Food supplier data shall be submitted to the school

district at the time of the bid, to the best of the

bidder's ability, and updated annually thereafter during

the term of the contract. The contractor shall submit the

updated food supplier data. The data required under this

item (xvii) shall include the name and address of each

supplier, distributor, processor, and producer involved in

the provision of the products that the bidder is to

supply.

However, at no time shall a cause of action lie against a

school board for awarding a pupil transportation contract per

the standards set forth in this subsection (a) unless the

cause of action is based on fraudulent conduct.

All competitive bids for contracts involving an

expenditure in excess of $35,000 $25,000 or a lower amount as

required by board policy must be sealed by the bidder and must

be opened by a member or employee of the school board at a

public bid opening at which the contents of the bids must be

announced. Each bidder must receive at least 3 days' notice of

the time and place of the bid opening. For purposes of this

Section due advertisement includes, but is not limited to, at

least one public notice at least 10 days before the bid date in

a newspaper published in the district, or if no newspaper is

published in the district, in a newspaper of general

circulation in the area of the district. State master

contracts and certified education purchasing contracts, as

defined in Article 28A of this Code, are not subject to the

requirements of this paragraph.

Under this Section, the acceptance of bids sealed by a

bidder and the opening of these bids at a public bid opening

may be permitted by an electronic process for communicating,

accepting, and opening competitive bids. An electronic bidding

process must provide for, but is not limited to, the following

safeguards:

(1) On the date and time certain of a bid opening, the

primary person conducting the competitive, sealed,

electronic bid process shall log onto a specified database

using a unique username and password previously assigned

to the bidder to allow access to the bidder's specific bid

project number.

(2) The specified electronic database must be on a

network that (i) is in a secure environment behind a

firewall; (ii) has specific encryption tools; (iii)

maintains specific intrusion detection systems; (iv) has

redundant systems architecture with data storage back-up,

whether by compact disc or tape; and (v) maintains a

disaster recovery plan.

It is the legislative intent of Public Act 96-841 to maintain

the integrity of the sealed bidding process provided for in

this Section, to further limit any possibility of bid-rigging,

to reduce administrative costs to school districts, and to

effect efficiencies in communications with bidders.

(b) To require, as a condition of any contract for goods

and services, that persons bidding for and awarded a contract

and all affiliates of the person collect and remit Illinois

Use Tax on all sales of tangible personal property into the

State of Illinois in accordance with the provisions of the

Illinois Use Tax Act regardless of whether the person or

affiliate is a "retailer maintaining a place of business

within this State" as defined in Section 2 of the Use Tax Act.

For purposes of this Section, the term "affiliate" means any

entity that (1) directly, indirectly, or constructively

controls another entity, (2) is directly, indirectly, or

constructively controlled by another entity, or (3) is subject

to the control of a common entity. For purposes of this

subsection (b), an entity controls another entity if it owns,

directly or individually, more than 10% of the voting

securities of that entity. As used in this subsection (b), the

term "voting security" means a security that (1) confers upon

the holder the right to vote for the election of members of the

board of directors or similar governing body of the business

or (2) is convertible into, or entitles the holder to receive

upon its exercise, a security that confers such a right to

vote. A general partnership interest is a voting security.

To require that bids and contracts include a certification

by the bidder or contractor that the bidder or contractor is

not barred from bidding for or entering into a contract under

this Section and that the bidder or contractor acknowledges

that the school board may declare the contract void if the

certification completed pursuant to this subsection (b) is

false.

(b-5) To require all contracts and agreements that pertain

to goods and services and that are intended to generate

additional revenue and other remunerations for the school

district in excess of $1,000, including without limitation

vending machine contracts, sports and other attire, class

rings, and photographic services, to be approved by the school

board. The school board shall file as an attachment to its

annual budget a report, in a form as determined by the State

Board of Education, indicating for the prior year the name of

the vendor, the product or service provided, and the actual

net revenue and non-monetary remuneration from each of the

contracts or agreements. In addition, the report shall

indicate for what purpose the revenue was used and how and to

whom the non-monetary remuneration was distributed.

(b-10) To prohibit any contract to purchase food with a

bidder or offeror if the bidder's or offeror's contract terms

prohibit the school from donating food to food banks,

including, but not limited to, homeless shelters, food

pantries, and soup kitchens.

(c) If the State education purchasing entity creates a

master contract as defined in Article 28A of this Code, then

the State education purchasing entity shall notify school

districts of the existence of the master contract.

(d) In purchasing supplies, materials, equipment, or

services that are not subject to subsection (c) of this

Section, before a school district solicits bids or awards a

contract, the district may review and consider as a bid under

subsection (a) of this Section certified education purchasing

contracts that are already available through the State

education purchasing entity.

(Source: P.A. 101-570, eff. 8-23-19; 101-632, eff. 6-5-20;

102-1101, eff. 6-29-22.)

(105 ILCS 5/34-18) (from Ch. 122, par. 34-18)

Sec. 34-18. Powers of the board. The board shall exercise

general supervision and jurisdiction over the public education

and the public school system of the city, and, except as

otherwise provided by this Article, shall have power:

1. To make suitable provision for the establishment

and maintenance throughout the year or for such portion

thereof as it may direct, not less than 9 months and in

compliance with Section 10-19.05, of schools of all grades

and kinds, including normal schools, high schools, night

schools, schools for defectives and delinquents, parental

and truant schools, schools for the blind, the deaf, and

persons with physical disabilities, schools or classes in

manual training, constructural and vocational teaching,

domestic arts, and physical culture, vocation and

extension schools and lecture courses, and all other

educational courses and facilities, including

establishing, equipping, maintaining and operating

playgrounds and recreational programs, when such programs

are conducted in, adjacent to, or connected with any

public school under the general supervision and

jurisdiction of the board; provided that the calendar for

the school term and any changes must be submitted to and

approved by the State Board of Education before the

calendar or changes may take effect, and provided that in

allocating funds from year to year for the operation of

all attendance centers within the district, the board

shall ensure that supplemental general State aid or

supplemental grant funds are allocated and applied in

accordance with Section 18-8, 18-8.05, or 18-8.15. To

admit to such schools without charge foreign exchange

students who are participants in an organized exchange

student program which is authorized by the board. The

board shall permit all students to enroll in

apprenticeship programs in trade schools operated by the

board, whether those programs are union-sponsored or not.

No student shall be refused admission into or be excluded

from any course of instruction offered in the common

schools by reason of that student's sex. No student shall

be denied equal access to physical education and

interscholastic athletic programs supported from school

district funds or denied participation in comparable

physical education and athletic programs solely by reason

of the student's sex. Equal access to programs supported

from school district funds and comparable programs will be

defined in rules promulgated by the State Board of

Education in consultation with the Illinois High School

Association. Notwithstanding any other provision of this

Article, neither the board of education nor any local

school council or other school official shall recommend

that children with disabilities be placed into regular

education classrooms unless those children with

disabilities are provided with supplementary services to

assist them so that they benefit from the regular

classroom instruction and are included on the teacher's

regular education class register;

2. To furnish lunches to pupils, to make a reasonable

charge therefor, and to use school funds for the payment

of such expenses as the board may determine are necessary

in conducting the school lunch program;

3. To co-operate with the circuit court;

4. To make arrangements with the public or

quasi-public libraries and museums for the use of their

facilities by teachers and pupils of the public schools;

5. To employ dentists and prescribe their duties for

the purpose of treating the pupils in the schools, but

accepting such treatment shall be optional with parents or

guardians;

6. To grant the use of assembly halls and classrooms

when not otherwise needed, including light, heat, and

attendants, for free public lectures, concerts, and other

educational and social interests, free of charge, under

such provisions and control as the principal of the

affected attendance center may prescribe;

7. To apportion the pupils to the several schools;

provided that no pupil shall be excluded from or

segregated in any such school on account of his color,

race, sex, or nationality. The board shall take into

consideration the prevention of segregation and the

elimination of separation of children in public schools

because of color, race, sex, or nationality. Except that

children may be committed to or attend parental and social

adjustment schools established and maintained either for

boys or girls only. All records pertaining to the

creation, alteration or revision of attendance areas shall

be open to the public. Nothing herein shall limit the

board's authority to establish multi-area attendance

centers or other student assignment systems for

desegregation purposes or otherwise, and to apportion the

pupils to the several schools. Furthermore, beginning in

school year 1994-95, pursuant to a board plan adopted by

October 1, 1993, the board shall offer, commencing on a

phased-in basis, the opportunity for families within the

school district to apply for enrollment of their children

in any attendance center within the school district which

does not have selective admission requirements approved by

the board. The appropriate geographical area in which such

open enrollment may be exercised shall be determined by

the board of education. Such children may be admitted to

any such attendance center on a space available basis

after all children residing within such attendance

center's area have been accommodated. If the number of

applicants from outside the attendance area exceed the

space available, then successful applicants shall be

selected by lottery. The board of education's open

enrollment plan must include provisions that allow

low-income students to have access to transportation

needed to exercise school choice. Open enrollment shall be

in compliance with the provisions of the Consent Decree

and Desegregation Plan cited in Section 34-1.01;

8. To approve programs and policies for providing

transportation services to students. Nothing herein shall

be construed to permit or empower the State Board of

Education to order, mandate, or require busing or other

transportation of pupils for the purpose of achieving

racial balance in any school;

9. Subject to the limitations in this Article, to

establish and approve system-wide curriculum objectives

and standards, including graduation standards, which

reflect the multi-cultural diversity in the city and are

consistent with State law, provided that for all purposes

of this Article courses or proficiency in American Sign

Language shall be deemed to constitute courses or

proficiency in a foreign language; and to employ

principals and teachers, appointed as provided in this

Article, and fix their compensation. The board shall

prepare such reports related to minimal competency testing

as may be requested by the State Board of Education and, in

addition, shall monitor and approve special education and

bilingual education programs and policies within the

district to ensure that appropriate services are provided

in accordance with applicable State and federal laws to

children requiring services and education in those areas;

10. To employ non-teaching personnel or utilize

volunteer personnel for: (i) non-teaching duties not

requiring instructional judgment or evaluation of pupils,

including library duties; and (ii) supervising study

halls, long distance teaching reception areas used

incident to instructional programs transmitted by

electronic media such as computers, video, and audio,

detention and discipline areas, and school-sponsored

extracurricular activities. The board may further utilize

volunteer nonlicensed personnel or employ nonlicensed

personnel to assist in the instruction of pupils under the

immediate supervision of a teacher holding a valid

educator license, directly engaged in teaching subject

matter or conducting activities; provided that the teacher

shall be continuously aware of the nonlicensed persons'

activities and shall be able to control or modify them.

The general superintendent shall determine qualifications

of such personnel and shall prescribe rules for

determining the duties and activities to be assigned to

such personnel;

10.5. To utilize volunteer personnel from a regional

School Crisis Assistance Team (S.C.A.T.), created as part

of the Safe to Learn Program established pursuant to

Section 25 of the Illinois Violence Prevention Act of

1995, to provide assistance to schools in times of

violence or other traumatic incidents within a school

community by providing crisis intervention services to

lessen the effects of emotional trauma on individuals and

the community; the School Crisis Assistance Team Steering

Committee shall determine the qualifications for

volunteers;

11. To provide television studio facilities in not to

exceed one school building and to provide programs for

educational purposes, provided, however, that the board

shall not construct, acquire, operate, or maintain a

television transmitter; to grant the use of its studio

facilities to a licensed television station located in the

school district; and to maintain and operate not to exceed

one school radio transmitting station and provide programs

for educational purposes;

12. To offer, if deemed appropriate, outdoor education

courses, including field trips within the State of

Illinois, or adjacent states, and to use school

educational funds for the expense of the said outdoor

educational programs, whether within the school district

or not;

13. During that period of the calendar year not

embraced within the regular school term, to provide and

conduct courses in subject matters normally embraced in

the program of the schools during the regular school term

and to give regular school credit for satisfactory

completion by the student of such courses as may be

approved for credit by the State Board of Education;

14. To insure against any loss or liability of the

board, the former School Board Nominating Commission,

Local School Councils, the Chicago Schools Academic

Accountability Council, or the former Subdistrict Councils

or of any member, officer, agent, or employee thereof,

resulting from alleged violations of civil rights arising

from incidents occurring on or after September 5, 1967 or

from the wrongful or negligent act or omission of any such

person whether occurring within or without the school

premises, provided the officer, agent, or employee was, at

the time of the alleged violation of civil rights or

wrongful act or omission, acting within the scope of his

or her employment or under direction of the board, the

former School Board Nominating Commission, the Chicago

Schools Academic Accountability Council, Local School

Councils, or the former Subdistrict Councils; and to

provide for or participate in insurance plans for its

officers and employees, including, but not limited to,

retirement annuities, medical, surgical and

hospitalization benefits in such types and amounts as may

be determined by the board; provided, however, that the

board shall contract for such insurance only with an

insurance company authorized to do business in this State.

Such insurance may include provision for employees who

rely on treatment by prayer or spiritual means alone for

healing, in accordance with the tenets and practice of a

recognized religious denomination;

15. To contract with the corporate authorities of any

municipality or the county board of any county, as the

case may be, to provide for the regulation of traffic in

parking areas of property used for school purposes, in

such manner as is provided by Section 11-209 of the

Illinois Vehicle Code;

16. (a) To provide, on an equal basis, access to a high

school campus and student directory information to the

official recruiting representatives of the armed forces of

Illinois and the United States for the purposes of

informing students of the educational and career

opportunities available in the military if the board has

provided such access to persons or groups whose purpose is

to acquaint students with educational or occupational

opportunities available to them. The board is not required

to give greater notice regarding the right of access to

recruiting representatives than is given to other persons

and groups. In this paragraph 16, "directory information"

means a high school student's name, address, and telephone

number.

(b) If a student or his or her parent or guardian

submits a signed, written request to the high school

before the end of the student's sophomore year (or if the

student is a transfer student, by another time set by the

high school) that indicates that the student or his or her

parent or guardian does not want the student's directory

information to be provided to official recruiting

representatives under subsection (a) of this Section, the

high school may not provide access to the student's

directory information to these recruiting representatives.

The high school shall notify its students and their

parents or guardians of the provisions of this subsection

(b).

(c) A high school may require official recruiting

representatives of the armed forces of Illinois and the

United States to pay a fee for copying and mailing a

student's directory information in an amount that is not

more than the actual costs incurred by the high school.

(d) Information received by an official recruiting

representative under this Section may be used only to

provide information to students concerning educational and

career opportunities available in the military and may not

be released to a person who is not involved in recruiting

students for the armed forces of Illinois or the United

States;

17. (a) To sell or market any computer program

developed by an employee of the school district, provided

that such employee developed the computer program as a

direct result of his or her duties with the school

district or through the utilization of school district

resources or facilities. The employee who developed the

computer program shall be entitled to share in the

proceeds of such sale or marketing of the computer

program. The distribution of such proceeds between the

employee and the school district shall be as agreed upon

by the employee and the school district, except that

neither the employee nor the school district may receive

more than 90% of such proceeds. The negotiation for an

employee who is represented by an exclusive bargaining

representative may be conducted by such bargaining

representative at the employee's request.

(b) For the purpose of this paragraph 17:

(1) "Computer" means an internally programmed,

general purpose digital device capable of

automatically accepting data, processing data and

supplying the results of the operation.

(2) "Computer program" means a series of coded

instructions or statements in a form acceptable to a

computer, which causes the computer to process data in

order to achieve a certain result.

(3) "Proceeds" means profits derived from the

marketing or sale of a product after deducting the

expenses of developing and marketing such product;

18. To delegate to the general superintendent of

schools, by resolution, the authority to approve contracts

and expenditures in amounts of $35,000 $10,000 or less;

19. Upon the written request of an employee, to

withhold from the compensation of that employee any dues,

payments, or contributions payable by such employee to any

labor organization as defined in the Illinois Educational

Labor Relations Act. Under such arrangement, an amount

shall be withheld from each regular payroll period which

is equal to the pro rata share of the annual dues plus any

payments or contributions, and the board shall transmit

such withholdings to the specified labor organization

within 10 working days from the time of the withholding;

19a. Upon receipt of notice from the comptroller of a

municipality with a population of 500,000 or more, a

county with a population of 3,000,000 or more, the Cook

County Forest Preserve District, the Chicago Park

District, the Metropolitan Water Reclamation District, the

Chicago Transit Authority, or a housing authority of a

municipality with a population of 500,000 or more that a

debt is due and owing the municipality, the county, the

Cook County Forest Preserve District, the Chicago Park

District, the Metropolitan Water Reclamation District, the

Chicago Transit Authority, or the housing authority by an

employee of the Chicago Board of Education, to withhold,

from the compensation of that employee, the amount of the

debt that is due and owing and pay the amount withheld to

the municipality, the county, the Cook County Forest

Preserve District, the Chicago Park District, the

Metropolitan Water Reclamation District, the Chicago

Transit Authority, or the housing authority; provided,

however, that the amount deducted from any one salary or

wage payment shall not exceed 25% of the net amount of the

payment. Before the Board deducts any amount from any

salary or wage of an employee under this paragraph, the

municipality, the county, the Cook County Forest Preserve

District, the Chicago Park District, the Metropolitan

Water Reclamation District, the Chicago Transit Authority,

or the housing authority shall certify that (i) the

employee has been afforded an opportunity for a hearing to

dispute the debt that is due and owing the municipality,

the county, the Cook County Forest Preserve District, the

Chicago Park District, the Metropolitan Water Reclamation

District, the Chicago Transit Authority, or the housing

authority and (ii) the employee has received notice of a

wage deduction order and has been afforded an opportunity

for a hearing to object to the order. For purposes of this

paragraph, "net amount" means that part of the salary or

wage payment remaining after the deduction of any amounts

required by law to be deducted and "debt due and owing"

means (i) a specified sum of money owed to the

municipality, the county, the Cook County Forest Preserve

District, the Chicago Park District, the Metropolitan

Water Reclamation District, the Chicago Transit Authority,

or the housing authority for services, work, or goods,

after the period granted for payment has expired, or (ii)

a specified sum of money owed to the municipality, the

county, the Cook County Forest Preserve District, the

Chicago Park District, the Metropolitan Water Reclamation

District, the Chicago Transit Authority, or the housing

authority pursuant to a court order or order of an

administrative hearing officer after the exhaustion of, or

the failure to exhaust, judicial review;

20. The board is encouraged to employ a sufficient

number of licensed school counselors to maintain a

student/counselor ratio of 250 to 1. Each counselor shall

spend at least 75% of his work time in direct contact with

students and shall maintain a record of such time;

21. To make available to students vocational and

career counseling and to establish 5 special career

counseling days for students and parents. On these days

representatives of local businesses and industries shall

be invited to the school campus and shall inform students

of career opportunities available to them in the various

businesses and industries. Special consideration shall be

given to counseling minority students as to career

opportunities available to them in various fields. For the

purposes of this paragraph, minority student means a

person who is any of the following:

(a) American Indian or Alaska Native (a person having

origins in any of the original peoples of North and South

America, including Central America, and who maintains

tribal affiliation or community attachment).

(b) Asian (a person having origins in any of the

original peoples of the Far East, Southeast Asia, or the

Indian subcontinent, including, but not limited to,

Cambodia, China, India, Japan, Korea, Malaysia, Pakistan,

the Philippine Islands, Thailand, and Vietnam).

(c) Black or African American (a person having origins

in any of the black racial groups of Africa).

(d) Hispanic or Latino (a person of Cuban, Mexican,

Puerto Rican, South or Central American, or other Spanish

culture or origin, regardless of race).

(e) Native Hawaiian or Other Pacific Islander (a

person having origins in any of the original peoples of

Hawaii, Guam, Samoa, or other Pacific Islands).

Counseling days shall not be in lieu of regular school

days;

22. To report to the State Board of Education the

annual student dropout rate and number of students who

graduate from, transfer from, or otherwise leave bilingual

programs;

23. Except as otherwise provided in the Abused and

Neglected Child Reporting Act or other applicable State or

federal law, to permit school officials to withhold, from

any person, information on the whereabouts of any child

removed from school premises when the child has been taken

into protective custody as a victim of suspected child

abuse. School officials shall direct such person to the

Department of Children and Family Services or to the local

law enforcement agency, if appropriate;

24. To develop a policy, based on the current state of

existing school facilities, projected enrollment, and

efficient utilization of available resources, for capital

improvement of schools and school buildings within the

district, addressing in that policy both the relative

priority for major repairs, renovations, and additions to

school facilities and the advisability or necessity of

building new school facilities or closing existing schools

to meet current or projected demographic patterns within

the district;

25. To make available to the students in every high

school attendance center the ability to take all courses

necessary to comply with the Board of Higher Education's

college entrance criteria effective in 1993;

26. To encourage mid-career changes into the teaching

profession, whereby qualified professionals become

licensed teachers, by allowing credit for professional

employment in related fields when determining point of

entry on the teacher pay scale;

27. To provide or contract out training programs for

administrative personnel and principals with revised or

expanded duties pursuant to this Code in order to ensure

they have the knowledge and skills to perform their

duties;

28. To establish a fund for the prioritized special

needs programs, and to allocate such funds and other lump

sum amounts to each attendance center in a manner

consistent with the provisions of part 4 of Section

34-2.3. Nothing in this paragraph shall be construed to

require any additional appropriations of State funds for

this purpose;

29. (Blank);

30. Notwithstanding any other provision of this Act or

any other law to the contrary, to contract with third

parties for services otherwise performed by employees,

including those in a bargaining unit, and to layoff those

employees upon 14 days written notice to the affected

employees. Those contracts may be for a period not to

exceed 5 years and may be awarded on a system-wide basis.

The board may not operate more than 30 contract schools,

provided that the board may operate an additional 5

contract turnaround schools pursuant to item (5.5) of

subsection (d) of Section 34-8.3 of this Code, and the

governing bodies of contract schools are subject to the

Freedom of Information Act and Open Meetings Act;

31. To promulgate rules establishing procedures

governing the layoff or reduction in force of employees

and the recall of such employees, including, but not

limited to, criteria for such layoffs, reductions in force

or recall rights of such employees and the weight to be

given to any particular criterion. Such criteria shall

take into account factors, including, but not limited to,

qualifications, certifications, experience, performance

ratings or evaluations, and any other factors relating to

an employee's job performance;

32. To develop a policy to prevent nepotism in the

hiring of personnel or the selection of contractors;

33. (Blank); and

34. To establish a Labor Management Council to the

board comprised of representatives of the board, the chief

executive officer, and those labor organizations that are

the exclusive representatives of employees of the board

and to promulgate policies and procedures for the

operation of the Council.

The specifications of the powers herein granted are not to

be construed as exclusive, but the board shall also exercise

all other powers that may be requisite or proper for the

maintenance and the development of a public school system, not

inconsistent with the other provisions of this Article or

provisions of this Code which apply to all school districts.

In addition to the powers herein granted and authorized to

be exercised by the board, it shall be the duty of the board to

review or to direct independent reviews of special education

expenditures and services. The board shall file a report of

such review with the General Assembly on or before May 1, 1990.

(Source: P.A. 101-12, eff. 7-1-19; 101-88, eff. 1-1-20;

102-465, eff. 1-1-22; 102-558, eff. 8-20-21; 102-894, eff.

5-20-22.)

(105 ILCS 5/34-21.3) (from Ch. 122, par. 34-21.3)

Sec. 34-21.3. Contracts. The board shall by record vote

let all contracts (other than those excepted by Section

10-20.21 of this The School Code) for supplies, materials, or

work, and contracts with private carriers for transportation

of pupils, involving an expenditure in excess of $35,000

$25,000 or a lower amount as required by board policy by

competitive bidding as provided in Section 10-20.21 of this

The School Code.

The board may delegate to the general superintendent of

schools, by resolution, the authority to approve contracts in

amounts of $35,000 $25,000 or less.

For a period of one year from and after the expiration or

other termination of his or her term of office as a member of

the board: (i) the former board member shall not be eligible

for employment nor be employed by the board, a local school

council, an attendance center, or any other subdivision or

agent of the board or the school district governed by the

board, and (ii) neither the board nor the chief purchasing

officer shall let or delegate authority to let any contract

for services, employment, or other work to the former board

member or to any corporation, partnership, association, sole

proprietorship, or other entity other than publicly traded

companies from which the former board member receives an

annual income, dividends, or other compensation in excess of

$1,500. Any contract that is entered into by or under a

delegation of authority from the board or the chief purchasing

officer shall contain a provision stating that the contract is

not legally binding on the board if entered into in violation

of the provisions of this paragraph.

In addition, the State Board of Education, in consultation

with the board, shall (i) review existing conflict of interest

and disclosure laws or regulations that are applicable to the

executive officers and governing boards of school districts

organized under this Article and school districts generally,

(ii) determine what additional disclosure and conflict of

interest provisions would enhance the reputation and fiscal

integrity of the board and the procedure under which contracts

for goods and services are let, and (iii) develop appropriate

reporting forms and procedures applicable to the executive

officers, governing board, and other officials of the school

district.

(Source: P.A. 95-990, eff. 10-3-08.)

ARTICLE 85.

Section 85-5. The Election Code is amended by changing

Section 13-10 as follows:

(10 ILCS 5/13-10) (from Ch. 46, par. 13-10)

Sec. 13-10. The compensation of the judges of all

primaries and all elections, except judges supervising vote by

mail ballots as provided in Section 19-12.2 of this Act, in

counties of less than 600,000 inhabitants shall be fixed by

the respective county boards or boards of election

commissioners in all counties and municipalities, but in no

case shall such compensation be less than $35 per day. The

compensation of judges of all primaries and all elections not

under the jurisdiction of the county clerk, except judges

supervising vote by mail balloting as provided in Section

19-12.2 of this Act, in counties having a population of

2,000,000 or more shall be not less than $60 per day. The

compensation of judges of all primaries and all elections

under the jurisdiction of the county clerk, except judges

supervising vote by mail balloting as provided in Section

19-12.2 of this Act, in counties having a population of

2,000,000 or more shall be not less than $60 per day. The

compensation of judges of all primaries and all elections,

except judges supervising vote by mail ballots as provided in

Section 19-12.2 of this Act, in counties having a population

of at least 600,000 but less than 2,000,000 inhabitants shall

be not less than $45 per day as fixed by the county board of

election commissioners of each such county. In addition to

their per day compensation and notwithstanding the limitations

thereon stated herein, the judges of election, in all counties

with a population of less than 600,000, shall be paid $3 each

for each 100 voters or portion thereof, in excess of 200 voters

voting for candidates in the election district or precinct

wherein the judge is serving, whether a primary or an election

is being held. However, no such extra compensation shall be

paid to the judges of election in any precinct in which no

paper ballots are counted by such judges of election. The 2

judges of election in counties having a population of less

than 600,000 who deliver the returns to the county clerk shall

each be allowed and paid a sum to be determined by the election

authority for such services and an additional sum per mile to

be determined by the election authority for every mile

necessarily travelled in going to and returning from the

office or place to which they deliver the returns. The

compensation for mileage shall be consistent with current

rates paid for mileage to employees of the county.

However, all judges who have been certified by the County

Clerk or Board of Election Commissioners as having

satisfactorily completed, within the 2 years preceding the day

of election, the training course for judges of election, as

provided in Sections 13-2.1, 13-2.2 and 14-4.1 of this Act,

shall receive additional compensation of not less than $10 per

day in counties of less than 600,000 inhabitants, the

additional compensation of not less than $10 per day in

counties having a population of at least 600,000 but less than

2,000,000 inhabitants as fixed by the county board of election

commissioners of each such county, and additional compensation

of not less than $20 per day in counties having a population of

2,000,000 or more for primaries and elections not under the

jurisdiction of the county clerk, and additional compensation

of not less than $20 per day in counties having a population of

2,000,000 or more for primaries and elections under the

jurisdiction of the county clerk.

In precincts in which there are tally judges, the

compensation of the tally judges shall be 2/3 of that of the

judges of election and each holdover judge shall be paid the

compensation of a judge of election plus that of a tally judge.

Beginning on the effective date of this amendatory Act of

1998, the portion of an election judge's daily compensation

reimbursed by the State Board of Elections is increased by

$15. The increase provided by this amendatory Act of 1998 must

be used to increase each judge's compensation and may not be

used by the county to reduce its portion of a judge's

compensation.

Beginning on the effective date of this amendatory Act of

the 95th General Assembly, the portion of an election judge's

daily compensation reimbursement by the State Board of

Elections is increased by an additional $20. The increase

provided by this amendatory Act of the 95th General Assembly

must be used to increase each judge's compensation and may not

be used by the election authority or election jurisdiction to

reduce its portion of a judge's compensation.

Beginning on the effective date of the changes made to

this Section by this amendatory Act of the 103rd General

Assembly, the portion of an election judge's daily

compensation reimbursement by the State Board of Elections is

increased by an additional $20. The increase provided by this

amendatory Act of the 103rd General Assembly must be used to

increase each judge's compensation and may not be used by the

election authority or election jurisdiction to reduce its

portion of a judge's compensation.

(Source: P.A. 98-1171, eff. 6-1-15.)

ARTICLE 90.

Section 90-5. The Reimagine Public Safety Act is amended

by changing Sections 35-10, 35-15, 35-25, 35-30, 35-35, 35-40

and 35-50 as follows:

(430 ILCS 69/35-10)

Sec. 35-10. Definitions. As used in this Act:

"Approved technical assistance and training provider"

means an organization that has experience in improving the

outcomes of local community-based organizations by providing

supportive services that address the gaps in their resources

and knowledge about content-based work or provide support and

knowledge about the administration and management of

organizations, or both. Approved technical assistance and

training providers as defined in this Act are intended to

assist community organizations with evaluating the need for

evidence-based violence prevention services, promising

violence prevention programs, starting up programming, and

strengthening the quality of existing programming.

"Community" or "communities" means, for municipalities

with a 1,000,000 or more population in Illinois, the 77

designated neighborhood areas defined by the University of

Chicago Social Science Research Committee as amended in 1980.

"Concentrated firearm violence" means the 10 most violent

communities in Illinois municipalities with 1,000,000 or more

residents and the 10 most violent municipalities with less

than 1,000,000 residents and greater than 35,000 residents

with the most per capita fatal and nonfatal firearm-shot

victims, excluding self-inflicted incidents, from January 1,

2016 through December 31, 2020.

"Credible messenger" means an individual who has been

arrested, indicted, convicted, adjudicated delinquent, or

otherwise detained by criminal or juvenile justice authorities

for violation of State criminal law and has successfully

reached the end of the individual's sentence or the final

termination of the individual's term of commitment and has

relationships in a specific community that can promote

conflict resolution and healing.

"Criminal and juvenile justice-involved" means an

individual who has been arrested, indicted, convicted,

adjudicated delinquent, or otherwise detained by criminal or

juvenile justice authorities for violation of Illinois

criminal laws.

"Evidence-based high-risk youth intervention services"

means programs that have been proven to reduce involvement in

the criminal or juvenile justice system, increase school

attendance, and includes referrals of high-risk teens into

therapeutic programs that address trauma recovery and other

mental health improvements based on best practices in the

youth intervention services field.

"Evidence-based violence prevention services" means

coordinated programming and services that may include, but are

not limited to, effective emotional or trauma related

therapies, housing, employment training, job placement, family

engagement, or wrap-around support services that have been

proven effective or are considered to be best practice for

reducing violence within the field of violence intervention

research and practice.

"Evidence-based youth development programs" means

after-school and summer programming that provides services to

teens to increase their school attendance, school performance,

reduce involvement in the criminal justice system, and develop

nonacademic interests that build social emotional persistence

and intelligence based on best practices in the field of youth

development services for high-risk youth.

"Options school" means a secondary school where 75% or

more of attending students have either stopped attending or

failed their secondary school courses since first attending

ninth grade.

"Violence prevention organization" means an organization

that manages and employs qualified violence prevention

professionals.

"Violence prevention professional" means a community

health worker who renders violence preventive services.

"Social organization" means an organization of individuals

who form the organization for the purposes of enjoyment, work,

and other mutual interests.

(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21;

102-687, eff. 12-17-21.)

(430 ILCS 69/35-15)

Sec. 35-15. Findings. The Illinois General Assembly finds

that:

(1) Discrete neighborhoods in municipalities across

Illinois are experiencing concentrated and perpetual

firearm violence that is a public health epidemic.

(2) Within neighborhoods experiencing this firearm

violence epidemic, violence is concentrated among teens

and young adults that have chronic exposure to the risk of

violence and criminal legal system involvement and related

trauma in small geographic areas where these young people

live or congregate.

(3) Firearm violence victimization and perpetration is

highly concentrated in particular neighborhoods,

particular blocks within these neighborhoods, and among a

small number of individuals living in these areas.

(4) People who are chronically exposed to the risk of

firearm violence victimization are substantially more

likely to be violently injured or violently injure another

person. People who have been violently injured are

substantially more likely to be violently reinjured.

Chronic exposure to violence additionally leads

individuals to engage in behavior, as part of a cycle of

community violence, trauma, and retaliation that

substantially increases their own risk of violent injury

or reinjury.

(5) Evidence-based programs that engage individuals at

the highest risk of firearm violence and provide life

stabilization, case management, and culturally competent

group and individual therapy reduce firearm violence

victimization and perpetration and can end Illinois'

firearm violence epidemic.

(6) A public health approach to ending Illinois'

firearm violence epidemic requires targeted, integrated

behavioral health services and economic opportunity that

promotes self-sufficiency for victims of firearm violence

and those with chronic exposure to the risk of firearm

violence victimization, including, but not limited to,

services for criminal and juvenile justice-involved

populations and crisis response services, such as

psychological first aid.

(7) A public health approach to ending Illinois'

firearm violence epidemic further requires broader

preventive investments in the census tracts and blocks

that reduce risk factors for youth and families living in

areas at the highest risk of firearm violence

victimization.

(8) A public health approach to ending Illinois'

firearm violence epidemic requires empowering residents

and community-based organizations within impacted

neighborhoods to provide culturally competent care based

on lived experience in these areas and long-term

relationships of mutual interest that promote safety and

stability.

(9) A public health approach to ending Illinois'

firearm violence epidemic further requires that preventive

youth development services for youth in these

neighborhoods be fully integrated with a team-based model

of mental health care to address trauma recovery for those

young people at the highest risk of firearm violence

victimization.

(10) Community revitalization can be an effective

violence prevention strategy, provided that revitalization

is targeted to the highest risk geographies within

communities and revitalization efforts are designed and

led by individuals living and working in the impacted

communities.

(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)

(430 ILCS 69/35-25)

Sec. 35-25. Integrated violence prevention and other

services.

(a) Subject to appropriation, for municipalities with

1,000,000 or more residents, the Office of Firearm Violence

Prevention shall make grants to violence prevention

organizations for evidence-based violence prevention services.

Approved technical assistance and training providers shall

create learning communities for the exchange of information

between community-based organizations in the same or similar

fields. Firearm violence prevention organizations shall

prioritize individuals at the highest risk of firearm violence

victimization and provide these individuals with

evidence-based comprehensive services that reduce their

exposure to chronic firearm violence.

(a-5) Grants may be awarded under this Act to Reimagine

Public Safety grantees or their subgrantees to provide any one

or more of the following services to Reimagine Public Safety

program participants or credible messengers:

(1) Behavioral health services, including clinical

interventions, crisis interventions, and group counseling

supports, such as peer support groups, social-emotional

learning supports, including skill building for anger

management, de-escalation, sensory stabilization, coping

strategies, and thoughtful decision-making, short-term

clinical individual sessions, psycho-social assessments,

and motivational interviewing.

(A) Funds awarded under this paragraph may be used

for behavioral health services until July 1, 2024.

(B) Any community violence prevention service

provider being reimbursed from funds awarded under

this paragraph for behavioral health services must

also file a plan to become Medicaid certified for

violence prevention-community support team services

under the Illinois Medicaid program on or before July

1, 2024.

(2) Capacity-building services, including

administrative and programmatic support, services, and

resources, such as subcontract development, budget

development, grant monitoring and reporting, and fiscal

sponsorship. Capacity-building services financed with

grants awarded under this Act may also include intensive

training and technical assistance focused on Community

Violence Intervention (CVI) not-for-profit business

operations, best practice delivery of firearm violence

prevention services, and assistance with administering and

meeting fiscal reporting or auditing requirements.

Capacity-building services financed with grants awarded

under this Act must be directed to a current or potential

Reimagine Public Safety firearm violence prevention

provider and cannot exceed 20% of potential funds awarded

to the relevant provider or future provider.

(3) Legal aid services, including funding for staff

attorneys and paralegals to provide education, training,

legal services, and advocacy for program recipients. Legal

aid services that may be provided with grant funds awarded

under this Act include "Know Your Rights" clinics,

trainings targeting returning citizens and families

impacted by incarceration, and long-term legal efforts

addressing expungement, civil rights, family law, housing,

employment, and victim rights. Legal aid services provided

with grant funds awarded under this Act shall not be

directed toward criminal justice issues.

(4) Housing services, including grants for emergency

and temporary housing for individuals at immediate risk of

firearm violence, except that grant funding provided under

this paragraph must be directed only toward Reimagine

Public Safety program participants.

(5) Workforce development services, including grants

for job coaching, intensive case management, employment

training and placement, and retention services, including

the provision of transitional job placements and access to

basic certificate training for industry-specific jobs.

Training also includes the provision of education-related

content, such as financial literacy training, GED

preparation, and academic coaching.

(6) Re-entry services for individuals exiting the

State or county criminal justice systems, if those

individuals are either eligible for services under this

Act as participants or are individuals who can make an

immediate contribution to mediate neighborhood conflicts

if they receive stabilizing services. Re-entry services

financed with grants awarded under this Act include all

services authorized under this Act, including services

listed in this subsection.

(7) Victim services, including assessments and

screening of victim needs, planning sessions related to

assessments, service planning and goal setting, assessing

intervention needs, notifying and navigating participants

through public agency processes for victim compensation,

crisis intervention, emergency financial assistance,

transportation, medical care, stable housing, and shelter,

assessment and linkage to public benefits, and relocation

services.

(b) In the geographic areas they serve, violence Violence

prevention organizations shall develop the following expertise

in the geographic areas that they cover:

(1) Analyzing and leveraging data to identify the

individuals who will most benefit from evidence-based

violence prevention services in their geographic areas.

(2) Identifying the conflicts that are responsible for

recurring violence.

(3) Having relationships with individuals who are most

able to reduce conflicts.

(4) Addressing the stabilization and trauma recovery

needs of individuals impacted by violence by providing

direct services for their unmet needs or referring them to

other qualified service providers.

(5) Having and building relationships with community

members and community organizations that provide

evidence-based violence prevention services and get

referrals of people who will most benefit from

evidence-based violence prevention services in their

geographic areas.

(6) Providing training and technical assistance to

local law enforcement agencies to improve their

effectiveness without having any role, requirement, or

mandate to participate in the policing, enforcement, or

prosecution of any crime.

(c) Violence prevention organizations receiving grants

under this Act shall coordinate services with other violence

prevention organizations in their area.

(d) The Office of Firearm Violence Prevention shall

identify, for each separate eligible service area under this

Act, an experienced violence prevention organization to serve

as the Lead Violence Prevention Convener for that area and

provide each Lead Violence Prevention Convener with a grant of

up to $100,000 to these organizations to coordinate monthly

meetings between violence prevention organizations and youth

development organizations under this Act. The Lead Violence

Prevention Convener may also receive, from the Office of

Firearm Violence Prevention, technical assistance or training

through approved providers when needs are jointly identified.

The Lead Violence Prevention Convener shall:

(1) provide the convened organizations with summary

notes recommendations made at the monthly meetings to

improve the effectiveness of evidence-based violence

prevention services based on review of timely data on

shootings and homicides in his or her relevant

neighborhood;

(2) attend monthly meetings where the cause of

violence and other neighborhood disputes is discussed and

strategize on how to resolve ongoing conflicts and execute

on agreed plans;

(3) (blank);

(4) on behalf of the convened organizations, make

consensus recommendations to the Office of Firearm

Violence Prevention and local law enforcement on how to

reduce violent conflict in his or her neighborhood;

(5) meet on an emergency basis when conflicts that

need immediate attention and resolution arise;

(6) share knowledge and strategies of the community

violence dynamic in monthly meetings with local youth

development specialists receiving grants under this Act;

(7) select when and where needed an approved Office of

Violence Prevention-funded technical assistance and

training service provider to receive agreed upon services;

and

(8) after meeting with community residents and other

community organizations that have expertise in housing,

mental health, economic development, education, and social

services, make recommendations to the Office of Firearm

Violence Prevention on how to target community

revitalization resources available from federal and State

funding sources.

The Office of Firearm Violence Prevention shall compile

recommendations from all Lead Violence Prevention Conveners

and report to the General Assembly bi-annually on these

funding recommendations. The Lead Violence Prevention Convener

may also serve as a violence prevention or youth development

provider.

(e) The Illinois Office of Firearm Violence Prevention

shall select, when possible and appropriate, no fewer than 2

and no more than 3 approved technical assistance and training

providers to deliver technical assistance and training to the

violence prevention organizations that request to receive

approved technical assistance and training. Violence

prevention organizations shall have the opportunity complete

authority to select among the approved technical assistance

services providers funded by the Office of Firearm Violence

Prevention, as long as the technical assistance provider has

the capacity to effectively serve the grantees that have

selected them. The Department shall make best efforts to

accommodate second choices of violence prevention

organizations when the violence prevention organizations'

first choice does not have capacity to provide technical

assistance.

(f) Approved technical assistance and training providers

may:

(1) provide training and certification to violence

prevention professionals on how to perform violence

prevention services and other professional development to

violence prevention professionals.

(2) provide management training on how to manage

violence prevention professionals;

(3) provide training and assistance on how to develop

memorandum of understanding for referral services or

create approved provider lists for these referral

services, or both;

(4) share lessons learned among violence prevention

professionals and service providers in their network; and

(5) provide technical assistance and training on human

resources, grants management, capacity building, and

fiscal management strategies.

(g) Approved technical assistance and training providers

shall:

(1) provide additional services identified as

necessary by the Office of Firearm Violence Prevention and

service providers in their network; and

(2) receive a base grant of up to $250,000 plus

negotiated service rates to provide group and

individualized services to participating violence

prevention organizations.

(h) (Blank).

(i) The Office of Firearm Violence Prevention shall issue

grants, when possible and appropriate, to no fewer than 2

violence prevention organizations in each of the eligible

service areas and no more than 6 organizations. When possible,

the Office of Firearm Violence Prevention shall work, subject

to eligible applications received, to ensure that grant

resources are equitably distributed across eligible service

areas grants shall be for no less than $300,000 per violence

prevention organization. The Office of Firearm Violence

Prevention may establish grant award ranges to ensure grants

will have the potential to reduce violence in each

neighborhood.

(j) No violence prevention organization can serve more

than 3 eligible service areas unless the Office of Firearm

Violence Prevention is unable to identify violence prevention

organizations to provide adequate coverage.

(k) No approved technical assistance and training provider

shall provide evidence-based violence prevention services in

an eligible service area under this Act unless the Office of

Firearm Violence Prevention is unable to identify qualified

violence prevention organizations to provide adequate

coverage.

(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)

(430 ILCS 69/35-30)

Sec. 35-30. Integrated youth services.

(a) Subject to appropriation, for municipalities with

1,000,000 or more residents, the Office of Firearm Violence

Prevention shall make grants to youth development

organizations for evidence-based youth programming, including,

but not limited to, after-school and summer programming.

Evidence-based youth development programs shall provide

services to teens that increase their school attendance, and

school performance and to teens or young adults that , reduce

involvement in the criminal and juvenile justice systems,

develop employment and life skills, and develop nonacademic

interests that build social emotional persistence and

intelligence.

(b) The Office of Firearm Violence Prevention shall

identify municipal blocks where more than 35% of all fatal and

nonfatal firearm-shot incidents take place and focus youth

development service grants to residents of these identified

blocks in the designated eligible service areas. The

Department of Human Services shall prioritize funding to youth

development service programs that serve the following teens

before expanding services to the broader community:

(1) criminal and juvenile justice-involved youth;

(2) students who are attending or have attended option

schools;

(3) family members of individuals working with

violence prevention organizations; and

(4) youth living on the blocks where more than 35% of

the violence takes place in a neighborhood.

(c) Each program participant enrolled in a youth

development program under this Act, when possible and

appropriate, shall receive an individualized needs assessment

to determine if the participant requires intensive youth

services as provided for in Section 35-35 of this Act. The

needs assessment should be the best available instrument that

considers the physical and mental condition of each youth

based on the youth's family ties, financial resources, past

substance use, criminal justice involvement, and trauma

related to chronic exposure to firearm violence behavioral

health assessment to determine the participant's broader

support and mental health needs. The Office of Firearm

Violence Prevention shall determine best practices for

referring program participants who are at the highest risk of

violence and justice involvement to be referred to a high-risk

youth intervention program established in Section 35-35.

(d) Youth development prevention program participants

shall receive services designed to empower participants with

the social and emotional skills necessary to forge paths of

healthy development and disengagement from high-risk

behaviors. Within the context of engaging social, physical,

and personal development activities, participants should build

resilience and the skills associated with healthy social,

emotional, and identity development.

(e) Youth development providers shall develop the

following expertise in the geographic areas they cover:

(1) Knowledge of the teens and their social

organization in the blocks they are designated to serve.

(2) Youth development organizations receiving grants

under this Act shall be required to coordinate services

with other youth development organizations in their

neighborhood by sharing lessons learned in monthly

meetings.

(3) (Blank).

(4) Meeting on an emergency basis when conflicts

related to program participants that need immediate

attention and resolution arise.

(5) Sharing knowledge and strategies of the

neighborhood violence dynamic in monthly meetings with

local violence prevention organizations receiving grants

under this Act.

(6) Selecting an approved technical assistance and

training service provider to receive agreed upon services.

(f) The Illinois Office of Firearm Violence Prevention

shall select, when possible and appropriate, no fewer than 2

and no more than 3 approved technical assistance and training

providers to deliver technical assistance and training to the

youth development organizations that request to receive

approved technical assistance and training. Youth development

organizations must use an approved technical assistance and

training provider and can choose among approved technical

assistance providers as long as the technical assistance

provider has the capacity to effectively serve the youth

development organizations that have selected them. The

Department shall make best efforts to accommodate second

choices of youth development organizations when the youth

development organization's violence prevention first choice

does not have capacity to provide technical assistance but

have complete authority to select among the approved technical

assistance services providers funded by the Office of Firearm

Violence Prevention.

(g) Approved technical assistance and training providers

may:

(1) provide training to youth development workers on

how to perform outreach services;

(2) provide management training on how to manage youth

development workers;

(3) provide training and assistance on how to develop

memorandum of understanding for referral services or

create approved provider lists for these referral

services, or both;

(4) share lessons learned among youth development

service providers in their network; and

(5) provide technical assistance and training on human

resources, grants management, capacity building, and

fiscal management strategies.

(h) Approved technical assistance and training providers

shall:

(1) provide additional services identified as

necessary by the Office of Firearm Violence Prevention and

youth development service providers in their network; and

(2) receive an annual base grant of up to $250,000

plus negotiated service rates to provide group and

individualized services to participating youth development

service organizations.

(i) (Blank).

(j) The Office of Firearm Violence Prevention shall issue

youth development services grants, when possible and

appropriate, to no fewer than 4 youth services organizations

in each of the eligible service areas and no more than 8

organizations. When possible, the Office of Firearm Violence

Prevention shall work, subject to eligible applications

received, to ensure that grant resources are equitably

distributed across eligible service areas grants shall be for

no less than $300,000 per youth development organization. The

Office of Firearm Violence Prevention may establish award

ranges to ensure grants will have the potential to reduce

violence in each neighborhood.

(k) No youth development organization can serve more than

3 eligible service areas unless the Office of Firearm Violence

Prevention is unable to identify youth development

organizations to provide adequate coverage.

(l) No approved technical assistance and training provider

shall provide youth development services in any neighborhood

under this Act.

(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)

(430 ILCS 69/35-35)

Sec. 35-35. Intensive youth intervention services.

(a) Subject to appropriation, for municipalities with

1,000,000 or more residents, the Office of Firearm Violence

Prevention shall issue grants to high-risk youth intervention

organizations for evidence-based intervention services that

reduce involvement in the criminal and juvenile justice

system, increase school attendance, and refer high-risk teens

into therapeutic programs that address trauma recovery and

other mental health improvements. Each program participant

enrolled in a high-risk youth intervention program under this

Act shall receive a nationally recognized comprehensive mental

health assessment delivered by a qualified mental health

professional certified to provide services to Medicaid

recipients.

(b) High-risk youth intervention program participants

shall receive needed services as determined by the

individualized assessment which may include, but is not

limited to:

(1) receive group-based emotional regulation therapy

that helps them control their emotions and understand how

trauma and stress impacts their thinking and behavior; and

(2) have youth advocates that accompany them to their

group therapy sessions, assist them with issues that

prevent them from attending school, and address life

skills development activities through weekly coaching.

(b-5) High-risk youth intervention service organizations

shall have trained clinical staff managing the youth advocate

interface with program participants.

(c) Youth development service organizations and providers

of evidence-based violence prevention services shall be

assigned to the youth intervention service providers for

referrals by the Office of Firearm Violence Prevention.

(d) The youth receiving intervention services who are

evaluated to need trauma recovery and other behavioral health

interventions and who have the greatest risk of firearm

violence victimization shall be referred to the family systems

intervention services established in Section 35-55.

(e) The Office of Firearm Violence Prevention shall issue

high-risk youth intervention grants, when possible and

appropriate, to no less than 2 youth intervention

organizations and no more than 4 organizations in

municipalities with 1,000,000 or more residents.

(f) No high-risk youth intervention organization can serve

more than 13 eligible service areas.

(g) The approved technical assistance and training

providers for youth development programs provided in

subsection (d) of Section 35-30 shall also provide technical

assistance and training to the affiliated high-risk youth

intervention service providers.

(h) (Blank).

(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)

(430 ILCS 69/35-40)

Sec. 35-40. Services for municipalities with less than

1,000,000 residents.

(a) The Office of Firearm Violence Prevention shall

identify the 10 municipalities or geographically contiguous

areas in Illinois with less than 1,000,000 residents and more

than 35,000 residents that have the largest concentration of

fatal and nonfatal firearm-shot victims over the 5-year period

considered for eligibility. These areas shall qualify for

grants under this Act. The Office of Firearm Violence

Prevention may identify up to 5 additional municipalities or

geographically contiguous areas with less than 1,000,000

residents that would benefit from evidence-based violence

prevention services. In identifying the additional

municipalities that qualify for funding under Section 35-40,

the Office of Firearm Violence Prevention shall consider the

following factors when possible:

(1) the total number of fatal and nonfatal firearms

victims, excluding self-inflicted incidents, in a

potential municipality over the 5-year period considered

for eligibility;

(2) the per capita rate of fatal and nonfatal firearms

victims, excluding self-inflicted incidents, in a

potential municipality over the 5-year period considered

for eligibility; and

(3) the total potential firearms violence reduction

benefit for the entire State of Illinois by serving the

additional municipalities compared to the total benefit of

investing in all other municipalities identified for

grants to municipalities with more than 35,000 residents

and less than 1,000,000 residents.

(b) Resources for each of these areas shall be distributed

based on a formula to be developed by the Office of Firearm

Violence Prevention that will maximize the total potential

reduction in firearms victimization for all municipalities

receiving grants under this Act.

(c) The Office of Firearm Violence Prevention shall create

local advisory councils for each of the designated service

areas for the purpose of obtaining recommendations on how to

distribute funds in these areas to reduce firearm violence

incidents. Local advisory councils shall have a minimum of 5

members with the following expertise or experience:

(1) a representative of a nonelected official in local

government from the designated area;

(2) a representative of an elected official at the

local or state level for the area;

(3) a representative with public health experience in

firearm violence prevention or youth development;

(4) two residents of the subsection of each area with

the most concentrated firearm violence incidents; and

(5) additional members as determined by the individual

local advisory council.

(d) The Office of Firearm Violence Prevention shall

provide data to each local council on the characteristics of

firearm violence in the designated area and other relevant

information on the physical and demographic characteristics of

the designated area. The Office of Firearm Violence Prevention

shall also provide best available evidence on how to address

the social determinants of health in the designated area in

order to reduce firearm violence.

(e) Each local advisory council shall make recommendations

on how to allocate distributed resources for its area based on

information provided to them by the Office of Firearm Violence

Prevention, local law enforcement data, and other locally

available data.

(f) The Office of Firearm Violence Prevention shall

consider the recommendations and determine how to distribute

funds through grants to community-based organizations and

local governments. To the extent the Office of Firearm

Violence Prevention does not follow a local advisory council's

recommendation on allocation of funds, the Office of Firearm

Violence Prevention shall explain in writing why a different

allocation of resources is more likely to reduce firearm

violence in the designated area.

(g) Subject to appropriation, the Department of Human

Services and the Office of Firearm Violence Prevention shall

issue grants to local governmental agencies or community-based

organizations, or both, to maximize firearm violence reduction

each year. When possible, initial grants shall be named no

later than April 1, 2022 and renewed or competitively bid as

appropriate in subsequent fiscal years.

(h) Each local advisory council is terminated upon making

the recommendations required of it under this Section.

(Source: P.A. 102-16, eff. 6-17-21; 102-679, eff. 12-10-21.)

(430 ILCS 69/35-50)

Sec. 35-50. Medicaid trauma recovery services for adults.

(a) The On or before January 15, 2022, the Department of

Healthcare and Family Services shall design, subject to seek

approval from the United States Department of Health and Human

Services, and subject to federal approval and State

appropriations for this purpose, implement a team-based model

of care system to address trauma recovery from chronic

exposure to firearm violence for Illinois adults. On or before

October 1, 2023, the Department of Healthcare and Family

Services shall seek approval from the United States Department

of Health and Human Services to ensure the model of care system

may include providers such as community mental health centers,

behavioral health clinics, hospitals, and others deemed

appropriate by the Department of Healthcare and Family

Services.

(b) The team-based model of care system shall include, at

reimburse for a minimum, of the following services:

(1) Outreach services that recruit trauma-exposed

adults into the system and develop supportive

relationships with them based on lived experience in their

communities. Outreach services include both services to

support impacted individuals and group services that

reduce violence between groups that need conflict

resolution.

(2) Case management and community support services

that provide stabilization to individuals recovering from

chronic exposure to firearm violence, including group

cognitive behavior therapy sessions and other

evidence-based interventions that promote behavioral

change.

(3) Group and individual therapy that addresses

underlying mental health conditions associated with

post-traumatic stress disorder, depression, anxiety,

substance use disorders, intermittent explosive disorder,

oppositional defiant disorder, attention deficit

hyperactivity disorder, and other mental conditions as a

result of chronic trauma.

(4) Services deemed necessary for the effective

integration of paragraphs (1), (2), and (3).

(c) The Department of Healthcare and Family Services is

authorized to ensure that different types of providers

delivering violence prevention services under the model of

care operated in a manner consistent with evidence-based and

evidence-informed practices. The Department of Healthcare and

Family Services shall develop a reimbursement methodologies

that account for differences among provider types methodology.

(d) On or before October 1, 2023, the Department of

Healthcare and Family Services and Department of Human

Services shall create and execute a joint Background Check

Waiver Process, limiting the disqualifying offenses, for Peer

Support Workers who provide such services.

(Source: P.A. 102-16, eff. 6-17-21.)

ARTICLE 95.

Section 95-1. Short title. This Article may be cited as

the Smart Start Illinois Act. References in this Article to

"this Act" mean this Article.

Section 95-5. Findings. The General Assembly makes the

following findings:

(1) Early childhood education and care is an essential

part of our State's economy and infrastructure, providing

the backbone that allows for parents and guardians to seek

and maintain employment in industries across the State.

(2) Further, research shows that participation in

quality early childhood education and care supports

children's development, serves as a protective factor from

trauma, increases school readiness, lowers future health

care costs, and increases employment options and earnings.

(3) The State of Illinois funds early childhood

education programs through the Illinois State Board of

Education and the Department of Human Services for

families seeking services aimed at improving the early

development of children from the prenatal stage to 5 years

of age. Similar programs are also licensed by the

Department of Children and Family Services.

(4) These agencies administer evidence-based

home-visiting programs with doula enhancements, Early

Intervention services, the Prevention Initiative program,

the Preschool for All program, and the Child Care

Assistance Program.

(5) The cost to provide child care and early learning

in the private market in Illinois is more than parents can

afford, as it is more expensive in many communities than

the cost of annual tuition and fees at a 4-year

postsecondary institution.

(6) Child care providers' revenues are insufficient,

only allowing child care providers to pay minimum wage.

That is less than 98% of all other jobs in the economy.

(7) Workforce compensation in other early childhood

programs is also not adequate to attract and retain

qualified staff. This problem is especially acute for

those working with infants and toddlers.

(8) Illinois faces an early childhood educator

workforce shortage, which stifles and artificially limits

the supply of early childhood programs necessary for

parents and guardians to go to work and school, thereby

stifling economic growth in the State to an estimated cost

of $2,400,000,000 annually. This is especially true for

mothers, who often decide to stay home due to the

exorbitant cost and inaccessibility of care.

(9) Illinois also faces a shortage of high-quality

early childhood education and care options in communities

across the State, limiting access to services for

families. The shortage is particularly acute for

infant-toddler care, as there is only capacity for 17.4%

of the State's infants and toddlers within licensed child

care facilities.

(10) In recent years, the State of Illinois has

expanded access to the Child Care Assistance Program by

raising the income eligibility threshold and making

program policies more inclusive and has supported provider

sustainability by significantly raising Child Care

Assistance Program reimbursement rates. In addition, the

State of Illinois has invested over $1,000,000,000 in

federal pandemic relief funding in child care service

providers to ensure that they could remain open and serve

families and children in their communities during the

COVID-19 pandemic and beyond, and so that staff could

continue to be paid.

(11) However, beyond these federal relief funds,

current public levers are unable to sustainably address

the early childhood educator workforce shortage or the

inadequate early childhood education and care supply to

meet parent and guardian needs. Child care providers need

stable, predictable, and sufficient revenues to pay

attractive wages without increasing costs for families.

(12) Any investment to address the early childhood

educator workforce shortage and to support program quality

must be developed and implemented in close partnership

with the educators and child care providers who would be

directly impacted, as has been done to date via the Child

Care Advisory Council, the Illinois Early Learning

Council, Raising Illinois, We, the Village, Birth to Five

Illinois Action Councils, Illinois Child Care for All,

focus groups, and other stakeholder engagement efforts.

(13) Any investment to address the early childhood

educator workforce shortage and to support program quality

must prioritize fiscal accountability and provider

accessibility.

(14) Smart Start Illinois is an effort to expand early

childhood education and care services statewide with a

focus on services aimed at the prenatal stage of

development through 5 years of age.

(15) Smart Start Illinois aims to eliminate preschool

deserts, make quality child care more affordable and

accessible, and increase access to evidence-based

home-visiting services with doula enhancements and Early

Intervention services.

Section 95-10. Smart Start Child Care Workforce

Compensation Program.

(a) The Department of Human Services shall create and

establish the Smart Start Child Care Workforce Compensation

Program. The purpose of the Smart Start Child Care Workforce

Compensation Program is to invest in early childhood education

and care service providers, including, but not limited to,

providers participating in the Child Care Assistance Program;

to expand the supply of high-quality early childhood education

and care; and to create a strong and stable early childhood

education and care system with attractive wages, high-quality

services, and affordable cost.

(b) The purpose of the Smart Start Child Care Workforce

Compensation Program is to stabilize community-based early

childhood education and care service providers, raise the

wages of early childhood educators, and support quality

enhancements that can position service providers to

participate in other public funding streams, such as Preschool

for All, in order to further enhance and expand quality

service delivery.

(c) Subject to appropriation, the Department of Human

Services shall implement the Smart Start Child Care Workforce

Compensation Program for eligible licensed day care centers,

licensed day care homes, and licensed group day care homes by

October 1, 2024, or as soon as practicable, following

completion of a planning and transition year. By October 1,

2025, or as soon as practicable, and for each year thereafter,

subject to appropriation, the Department of Human Services

shall continue to operate the Smart Start Child Care Workforce

Compensation Program annually with all licensed day care

centers and licensed day care homes, and licensed group day

care homes that meet eligibility requirements. The Smart Start

Child Care Workforce Compensation Program shall operate

separately from and shall not supplant the Child Care

Assistance Program as provided for in Section 9A-11 of the

Illinois Public Aid Code.

(d) The Department of Human Services shall adopt

administrative rules by October 1, 2024, to facilitate

administration of the Smart Start Child Care Workforce

Compensation Program, including, but not limited to,

provisions for program eligibility, the application and

funding calculation process, eligible expenses, required wage

floors, and requirements for financial and personnel reporting

and monitoring requirements. Eligibility and funding

provisions shall be based on appropriation and a current model

of the cost to provide child care services by a licensed child

care center or licensed family child care home.

Section 95-15. Stakeholder involvement in program

development and implementation. The Child Care Advisory

Council, or a committee of the Council, with representation

from Raising Illinois, We, the Village, Birth to Five Illinois

Action Councils, and Illinois Child Care for All, shall

convene prior to July 1, 2023, and at least quarterly

thereafter through June 30, 2025, to inform the development

and implementation of the Smart Start Child Care Workforce

Compensation Program.

Section 95-900. The Illinois Public Aid Code is amended by

changing Section 9A-11 as follows:

(305 ILCS 5/9A-11) (from Ch. 23, par. 9A-11)

Sec. 9A-11. Child care.

(a) The General Assembly recognizes that families with

children need child care in order to work. Child care is

expensive and families with limited access to economic

resources low incomes, including those who are transitioning

from welfare to work, often struggle to pay the costs of day

care. The General Assembly understands the importance of

helping low-income working families with limited access to

economic resources become and remain self-sufficient. The

General Assembly also believes that it is the responsibility

of families to share in the costs of child care. It is also the

preference of the General Assembly that all working poor

families with limited access to economic resources should be

treated equally, regardless of their welfare status.

(b) To the extent resources permit, the Illinois

Department shall provide child care services to parents or

other relatives as defined by rule who are working or

participating in employment or Department approved education

or training programs. At a minimum, the Illinois Department

shall cover the following categories of families:

(1) recipients of TANF under Article IV participating

in work and training activities as specified in the

personal plan for employment and self-sufficiency;

(2) families transitioning from TANF to work;

(3) families at risk of becoming recipients of TANF;

(4) families with special needs as defined by rule;

(5) working families with very low incomes as defined

by rule;

(6) families that are not recipients of TANF and that

need child care assistance to participate in education and

training activities;

(7) youth in care, as defined in Section 4d of the

Children and Family Services Act, who are parents,

regardless of income or whether they are working or

participating in Department-approved employment or

education or training programs. Any family that receives

child care assistance in accordance with this paragraph

shall receive one additional 12-month child care

eligibility period after the parenting youth in care's

case with the Department of Children and Family Services

is closed, regardless of income or whether the parenting

youth in care is working or participating in

Department-approved employment or education or training

programs;

(8) families receiving Extended Family Support Program

services from the Department of Children and Family

Services, regardless of income or whether they are working

or participating in Department-approved employment or

education or training programs; and

(9) families with children under the age of 5 who have

an open intact family services case with the Department of

Children and Family Services. Any family that receives

child care assistance in accordance with this paragraph

shall remain eligible for child care assistance 6 months

after the child's intact family services case is closed,

regardless of whether the child's parents or other

relatives as defined by rule are working or participating

in Department approved employment or education or training

programs. The Department of Human Services, in

consultation with the Department of Children and Family

Services, shall adopt rules to protect the privacy of

families who are the subject of an open intact family

services case when such families enroll in child care

services. Additional rules shall be adopted to offer

children who have an open intact family services case the

opportunity to receive an Early Intervention screening and

other services that their families may be eligible for as

provided by the Department of Human Services.

Beginning October 1, 2023, and every October 1 thereafter,

the Department of Children and Family Services shall report to

the General Assembly on the number of children who received

child care via vouchers paid for by the Department of Children

and Family Services during the preceding fiscal year. The

report shall include the ages of children who received child

care, the type of child care they received, and the number of

months they received child care.

The Department shall specify by rule the conditions of

eligibility, the application process, and the types, amounts,

and duration of services. Eligibility for child care benefits

and the amount of child care provided may vary based on family

size, income, and other factors as specified by rule.

The Department shall update the Child Care Assistance

Program Eligibility Calculator posted on its website to

include a question on whether a family is applying for child

care assistance for the first time or is applying for a

redetermination of eligibility.

A family's eligibility for child care services shall be

redetermined no sooner than 12 months following the initial

determination or most recent redetermination. During the

12-month periods, the family shall remain eligible for child

care services regardless of (i) a change in family income,

unless family income exceeds 85% of State median income, or

(ii) a temporary change in the ongoing status of the parents or

other relatives, as defined by rule, as working or attending a

job training or educational program.

In determining income eligibility for child care benefits,

the Department annually, at the beginning of each fiscal year,

shall establish, by rule, one income threshold for each family

size, in relation to percentage of State median income for a

family of that size, that makes families with incomes below

the specified threshold eligible for assistance and families

with incomes above the specified threshold ineligible for

assistance. Through and including fiscal year 2007, the

specified threshold must be no less than 50% of the

then-current State median income for each family size.

Beginning in fiscal year 2008, the specified threshold must be

no less than 185% of the then-current federal poverty level

for each family size. Notwithstanding any other provision of

law or administrative rule to the contrary, beginning in

fiscal year 2019, the specified threshold for working families

with very low incomes as defined by rule must be no less than

185% of the then-current federal poverty level for each family

size. Notwithstanding any other provision of law or

administrative rule to the contrary, beginning in State fiscal

year 2022 through State fiscal year 2023, the specified income

threshold shall be no less than 200% of the then-current

federal poverty level for each family size. Beginning in State

fiscal year 2024, the specified income threshold shall be no

less than 225% of the then-current federal poverty level for

each family size.

In determining eligibility for assistance, the Department

shall not give preference to any category of recipients or

give preference to individuals based on their receipt of

benefits under this Code.

Nothing in this Section shall be construed as conferring

entitlement status to eligible families.

The Illinois Department is authorized to lower income

eligibility ceilings, raise parent co-payments, create waiting

lists, or take such other actions during a fiscal year as are

necessary to ensure that child care benefits paid under this

Article do not exceed the amounts appropriated for those child

care benefits. These changes may be accomplished by emergency

rule under Section 5-45 of the Illinois Administrative

Procedure Act, except that the limitation on the number of

emergency rules that may be adopted in a 24-month period shall

not apply.

The Illinois Department may contract with other State

agencies or child care organizations for the administration of

child care services.

(c) Payment shall be made for child care that otherwise

meets the requirements of this Section and applicable

standards of State and local law and regulation, including any

requirements the Illinois Department promulgates by rule in

addition to the licensure requirements promulgated by the

Department of Children and Family Services and Fire Prevention

and Safety requirements promulgated by the Office of the State

Fire Marshal, and is provided in any of the following:

(1) a child care center which is licensed or exempt

from licensure pursuant to Section 2.09 of the Child Care

Act of 1969;

(2) a licensed child care home or home exempt from

licensing;

(3) a licensed group child care home;

(4) other types of child care, including child care

provided by relatives or persons living in the same home

as the child, as determined by the Illinois Department by

rule.

(c-5) Solely for the purposes of coverage under the

Illinois Public Labor Relations Act, child and day care home

providers, including licensed and license exempt,

participating in the Department's child care assistance

program shall be considered to be public employees and the

State of Illinois shall be considered to be their employer as

of January 1, 2006 (the effective date of Public Act 94-320),

but not before. The State shall engage in collective

bargaining with an exclusive representative of child and day

care home providers participating in the child care assistance

program concerning their terms and conditions of employment

that are within the State's control. Nothing in this

subsection shall be understood to limit the right of families

receiving services defined in this Section to select child and

day care home providers or supervise them within the limits of

this Section. The State shall not be considered to be the

employer of child and day care home providers for any purposes

not specifically provided in Public Act 94-320, including, but

not limited to, purposes of vicarious liability in tort and

purposes of statutory retirement or health insurance benefits.

Child and day care home providers shall not be covered by the

State Employees Group Insurance Act of 1971.

In according child and day care home providers and their

selected representative rights under the Illinois Public Labor

Relations Act, the State intends that the State action

exemption to application of federal and State antitrust laws

be fully available to the extent that their activities are

authorized by Public Act 94-320.

(d) The Illinois Department shall establish, by rule, a

co-payment scale that provides for cost sharing by families

that receive child care services, including parents whose only

income is from assistance under this Code. The co-payment

shall be based on family income and family size and may be

based on other factors as appropriate. Co-payments may be

waived for families whose incomes are at or below the federal

poverty level.

(d-5) The Illinois Department, in consultation with its

Child Care and Development Advisory Council, shall develop a

plan to revise the child care assistance program's co-payment

scale. The plan shall be completed no later than February 1,

2008, and shall include:

(1) findings as to the percentage of income that the

average American family spends on child care and the

relative amounts that low-income families and the average

American family spend on other necessities of life;

(2) recommendations for revising the child care

co-payment scale to assure that families receiving child

care services from the Department are paying no more than

they can reasonably afford;

(3) recommendations for revising the child care

co-payment scale to provide at-risk children with complete

access to Preschool for All and Head Start; and

(4) recommendations for changes in child care program

policies that affect the affordability of child care.

(e) (Blank).

(f) The Illinois Department shall, by rule, set rates to

be paid for the various types of child care. Child care may be

provided through one of the following methods:

(1) arranging the child care through eligible

providers by use of purchase of service contracts or

vouchers;

(2) arranging with other agencies and community

volunteer groups for non-reimbursed child care;

(3) (blank); or

(4) adopting such other arrangements as the Department

determines appropriate.

(f-1) Within 30 days after June 4, 2018 (the effective

date of Public Act 100-587), the Department of Human Services

shall establish rates for child care providers that are no

less than the rates in effect on January 1, 2018 increased by

4.26%.

(f-5) (Blank).

(g) Families eligible for assistance under this Section

shall be given the following options:

(1) receiving a child care certificate issued by the

Department or a subcontractor of the Department that may

be used by the parents as payment for child care and

development services only; or

(2) if space is available, enrolling the child with a

child care provider that has a purchase of service

contract with the Department or a subcontractor of the

Department for the provision of child care and development

services. The Department may identify particular priority

populations for whom they may request special

consideration by a provider with purchase of service

contracts, provided that the providers shall be permitted

to maintain a balance of clients in terms of household

incomes and families and children with special needs, as

defined by rule.

(Source: P.A. 101-81, eff. 7-12-19; 101-657, eff. 3-23-21;

102-491, eff. 8-20-21; 102-813, eff. 5-13-22; 102-926, eff.

5-27-22.)

ARTICLE 97.

Section 97-5. The Business Corporation Act of 1983 is

amended by changing Section 15.35 as follows:

(805 ILCS 5/15.35) (from Ch. 32, par. 15.35)

(Text of Section from P.A. 102-16)

Sec. 15.35. Franchise taxes payable by domestic

corporations. For the privilege of exercising its franchises

in this State, each domestic corporation shall pay to the

Secretary of State the following franchise taxes, computed on

the basis, at the rates and for the periods prescribed in this

Act:

(a) An initial franchise tax at the time of filing its

first report of issuance of shares.

(b) An additional franchise tax at the time of filing

(1) a report of the issuance of additional shares, or (2) a

report of an increase in paid-in capital without the

issuance of shares, or (3) an amendment to the articles of

incorporation or a report of cumulative changes in paid-in

capital, whenever any amendment or such report discloses

an increase in its paid-in capital over the amount thereof

last reported in any document, other than an annual

report, interim annual report or final transition annual

report required by this Act to be filed in the office of

the Secretary of State.

(c) An additional franchise tax at the time of filing

a report of paid-in capital following a statutory merger

or consolidation, which discloses that the paid-in capital

of the surviving or new corporation immediately after the

merger or consolidation is greater than the sum of the

paid-in capital of all of the merged or consolidated

corporations as last reported by them in any documents,

other than annual reports, required by this Act to be

filed in the office of the Secretary of State; and in

addition, the surviving or new corporation shall be liable

for a further additional franchise tax on the paid-in

capital of each of the merged or consolidated corporations

as last reported by them in any document, other than an

annual report, required by this Act to be filed with the

Secretary of State from their taxable year end to the next

succeeding anniversary month or, in the case of a

corporation which has established an extended filing

month, the extended filing month of the surviving or new

corporation; however if the taxable year ends within the

2-month period immediately preceding the anniversary month

or, in the case of a corporation which has established an

extended filing month, the extended filing month of the

surviving or new corporation the tax will be computed to

the anniversary month or, in the case of a corporation

which has established an extended filing month, the

extended filing month of the surviving or new corporation

in the next succeeding calendar year.

(d) An annual franchise tax payable each year with the

annual report which the corporation is required by this

Act to file.

On or after January 1, 2020 and prior to January 1, 2021,

the first $30 in liability is exempt from the tax imposed under

this Section. On or after January 1, 2021, and prior to January

1, 2024, the first $1,000 in liability is exempt from the tax

imposed under this Section. On or after January 1, 2024, the

first $5,000 in liability is exempt from the tax imposed under

this Section.

(Source: P.A. 101-9, eff. 6-5-19; 102-16, eff. 6-17-21.)

(Text of Section from P.A. 102-282)

Sec. 15.35. Franchise taxes payable by domestic

corporations. For the privilege of exercising its franchises

in this State, each domestic corporation shall pay to the

Secretary of State the following franchise taxes, computed on

the basis, at the rates and for the periods prescribed in this

Act:

(a) An initial franchise tax at the time of filing its

first report of issuance of shares.

(b) An additional franchise tax at the time of filing

(1) a report of the issuance of additional shares, or (2) a

report of an increase in paid-in capital without the

issuance of shares, or (3) an amendment to the articles of

incorporation or a report of cumulative changes in paid-in

capital, whenever any amendment or such report discloses

an increase in its paid-in capital over the amount thereof

last reported in any document, other than an annual

report, interim annual report or final transition annual

report required by this Act to be filed in the office of

the Secretary of State.

(c) An additional franchise tax at the time of filing

a report of paid-in capital following a statutory merger

or consolidation, which discloses that the paid-in capital

of the surviving or new corporation immediately after the

merger or consolidation is greater than the sum of the

paid-in capital of all of the merged or consolidated

corporations as last reported by them in any documents,

other than annual reports, required by this Act to be

filed in the office of the Secretary of State; and in

addition, the surviving or new corporation shall be liable

for a further additional franchise tax on the paid-in

capital of each of the merged or consolidated corporations

as last reported by them in any document, other than an

annual report, required by this Act to be filed with the

Secretary of State from their taxable year end to the next

succeeding anniversary month or, in the case of a

corporation which has established an extended filing

month, the extended filing month of the surviving or new

corporation; however if the taxable year ends within the

2-month period immediately preceding the anniversary month

or, in the case of a corporation which has established an

extended filing month, the extended filing month of the

surviving or new corporation the tax will be computed to

the anniversary month or, in the case of a corporation

which has established an extended filing month, the

extended filing month of the surviving or new corporation

in the next succeeding calendar year.

(d) An annual franchise tax payable each year with the

annual report which the corporation is required by this

Act to file.

On or after January 1, 2020 and prior to January 1, 2021,

the first $30 in liability is exempt from the tax imposed under

this Section. On or after January 1, 2021 and prior to January

1, 2024 2022, the first $1,000 in liability is exempt from the

tax imposed under this Section. On or after January 1, 2024,

the first $5,000 in liability is exempt from the tax imposed

under this Section. On or after January 1, 2022 and prior to

January 1, 2023, the first $10,000 in liability is exempt from

the tax imposed under this Section. On or after January 1, 2023

and prior to January 1, 2024, the first $100,000 in liability

is exempt from the tax imposed under this Section. The

provisions of this Section shall not require the payment of

any franchise tax that would otherwise have been due and

payable on or after January 1, 2024. There shall be no refunds

or proration of franchise tax for any taxes due and payable on

or after January 1, 2024 on the basis that a portion of the

corporation's taxable year extends beyond January 1, 2024.

Public Act 101-9 shall not affect any right accrued or

established, or any liability or penalty incurred prior to

January 1, 2024.

This Section is repealed on December 31, 2024.

(Source: P.A. 101-9, eff. 6-5-19; 102-282, eff. 1-1-22.)

(Text of Section from P.A. 102-558)

Sec. 15.35. Franchise taxes payable by domestic

corporations. For the privilege of exercising its franchises

in this State, each domestic corporation shall pay to the

Secretary of State the following franchise taxes, computed on

the basis, at the rates and for the periods prescribed in this

Act:

(a) An initial franchise tax at the time of filing its

first report of issuance of shares.

(b) An additional franchise tax at the time of filing

(1) a report of the issuance of additional shares, or (2) a

report of an increase in paid-in capital without the

issuance of shares, or (3) an amendment to the articles of

incorporation or a report of cumulative changes in paid-in

capital, whenever any amendment or such report discloses

an increase in its paid-in capital over the amount thereof

last reported in any document, other than an annual

report, interim annual report or final transition annual

report required by this Act to be filed in the office of

the Secretary of State.

(c) An additional franchise tax at the time of filing

a report of paid-in capital following a statutory merger

or consolidation, which discloses that the paid-in capital

of the surviving or new corporation immediately after the

merger or consolidation is greater than the sum of the

paid-in capital of all of the merged or consolidated

corporations as last reported by them in any documents,

other than annual reports, required by this Act to be

filed in the office of the Secretary of State; and in

addition, the surviving or new corporation shall be liable

for a further additional franchise tax on the paid-in

capital of each of the merged or consolidated corporations

as last reported by them in any document, other than an

annual report, required by this Act to be filed with the

Secretary of State from their taxable year end to the next

succeeding anniversary month or, in the case of a

corporation which has established an extended filing

month, the extended filing month of the surviving or new

corporation; however if the taxable year ends within the

2-month period immediately preceding the anniversary month

or, in the case of a corporation which has established an

extended filing month, the extended filing month of the

surviving or new corporation the tax will be computed to

the anniversary month or, in the case of a corporation

which has established an extended filing month, the

extended filing month of the surviving or new corporation

in the next succeeding calendar year.

(d) An annual franchise tax payable each year with the

annual report which the corporation is required by this

Act to file.

On or after January 1, 2020 and prior to January 1, 2021,

the first $30 in liability is exempt from the tax imposed under

this Section. On or after January 1, 2021 and prior to January

1, 2024 2022, the first $1,000 in liability is exempt from the

tax imposed under this Section. On or after January 1, 2024,

the first $5,000 in liability is exempt from the tax imposed

under this Section. On or after January 1, 2022 and prior to

January 1, 2023, the first $10,000 in liability is exempt from

the tax imposed under this Section. On or after January 1, 2023

and prior to January 1, 2024, the first $100,000 in liability

is exempt from the tax imposed under this Section. The

provisions of this Section shall not require the payment of

any franchise tax that would otherwise have been due and

payable on or after January 1, 2024. There shall be no refunds

or proration of franchise tax for any taxes due and payable on

or after January 1, 2024 on the basis that a portion of the

corporation's taxable year extends beyond January 1, 2024.

Public Act 101-9 shall not affect any right accrued or

established, or any liability or penalty incurred prior to

January 1, 2024.

This Section is repealed on December 31, 2025.

(Source: P.A. 101-9, eff. 6-5-19; 102-558, eff. 8-20-21.)

Article 98.

Section 98-5. The Illinois Vehicle Code is amended by

changing Sections 2-119, 2-123, 3-821, and 6-118 as follows:

(625 ILCS 5/2-119) (from Ch. 95 1/2, par. 2-119)

Sec. 2-119. Disposition of fees and taxes.

(a) All moneys received from Salvage Certificates shall be

deposited in the Common School Fund in the State Treasury.

(b) Of the money collected for each certificate of title,

duplicate certificate of title, and corrected certificate of

title:

(1) $2.60 shall be deposited in the Park and

Conservation Fund;

(2) $0.65 shall be deposited in the Illinois Fisheries

Management Fund;

(3) $48 shall be disbursed under subsection (g) of

this Section;

(4) $4 shall be deposited into the Motor Vehicle

License Plate Fund; and

(5) $30 shall be deposited into the Capital Projects

Fund; and .

(6) $10 shall be deposited into the Secretary of State

Special Services Fund.

All remaining moneys collected for certificates of title,

and all moneys collected for filing of security interests,

shall be deposited in the General Revenue Fund.

The $20 collected for each delinquent vehicle registration

renewal fee shall be deposited into the General Revenue Fund.

The moneys deposited in the Park and Conservation Fund

under this Section shall be used for the acquisition and

development of bike paths as provided for in Section 805-420

of the Department of Natural Resources (Conservation) Law of

the Civil Administrative Code of Illinois. The moneys

deposited into the Park and Conservation Fund under this

subsection shall not be subject to administrative charges or

chargebacks, unless otherwise authorized by this Code.

If the balance in the Motor Vehicle License Plate Fund

exceeds $40,000,000 on the last day of a calendar month, then

during the next calendar month, the $4 that otherwise would be

deposited in that fund shall instead be deposited into the

Road Fund.

(c) All moneys collected for that portion of a driver's

license fee designated for driver education under Section

6-118 shall be placed in the Drivers Education Fund in the

State Treasury.

(d) Of the moneys collected as a registration fee for each

motorcycle, motor driven cycle, and moped, 27% shall be

deposited in the Cycle Rider Safety Training Fund.

(e) (Blank).

(f) Of the total money collected for a commercial

learner's permit (CLP) or original or renewal issuance of a

commercial driver's license (CDL) pursuant to the Uniform

Commercial Driver's License Act (UCDLA): (i) $6 of the total

fee for an original or renewal CDL, and $6 of the total CLP fee

when such permit is issued to any person holding a valid

Illinois driver's license, shall be paid into the

CDLIS/AAMVAnet/NMVTIS Trust Fund (Commercial Driver's License

Information System/American Association of Motor Vehicle

Administrators network/National Motor Vehicle Title

Information Service Trust Fund) and shall be used for the

purposes provided in Section 6z-23 of the State Finance Act

and (ii) $20 of the total fee for an original or renewal CDL or

CLP shall be paid into the Motor Carrier Safety Inspection

Fund, which is hereby created as a special fund in the State

Treasury, to be used by the Illinois State Police, subject to

appropriation, to hire additional officers to conduct motor

carrier safety inspections pursuant to Chapter 18b of this

Code.

(g) Of the moneys received by the Secretary of State as

registration fees or taxes, certificates of title, duplicate

certificates of title, corrected certificates of title, or as

payment of any other fee under this Code, when those moneys are

not otherwise distributed by this Code, 37% shall be deposited

into the State Construction Account Fund, and 63% shall be

deposited in the Road Fund. Moneys in the Road Fund shall be

used for the purposes provided in Section 8.3 of the State

Finance Act.

(h) (Blank).

(i) (Blank).

(j) (Blank).

(k) There is created in the State Treasury a special fund

to be known as the Secretary of State Special License Plate

Fund. Money deposited into the Fund shall, subject to

appropriation, be used by the Office of the Secretary of State

(i) to help defray plate manufacturing and plate processing

costs for the issuance and, when applicable, renewal of any

new or existing registration plates authorized under this Code

and (ii) for grants made by the Secretary of State to benefit

Illinois Veterans Home libraries.

(l) The Motor Vehicle Review Board Fund is created as a

special fund in the State Treasury. Moneys deposited into the

Fund under paragraph (7) of subsection (b) of Section 5-101

and Section 5-109 shall, subject to appropriation, be used by

the Office of the Secretary of State to administer the Motor

Vehicle Review Board, including without limitation payment of

compensation and all necessary expenses incurred in

administering the Motor Vehicle Review Board under the Motor

Vehicle Franchise Act.

(m) Effective July 1, 1996, there is created in the State

Treasury a special fund to be known as the Family

Responsibility Fund. Moneys deposited into the Fund shall,

subject to appropriation, be used by the Office of the

Secretary of State for the purpose of enforcing the Family

Financial Responsibility Law.

(n) The Illinois Fire Fighters' Memorial Fund is created

as a special fund in the State Treasury. Moneys deposited into

the Fund shall, subject to appropriation, be used by the

Office of the State Fire Marshal for construction of the

Illinois Fire Fighters' Memorial to be located at the State

Capitol grounds in Springfield, Illinois. Upon the completion

of the Memorial, moneys in the Fund shall be used in accordance

with Section 3-634.

(o) Of the money collected for each certificate of title

for all-terrain vehicles and off-highway motorcycles, $17

shall be deposited into the Off-Highway Vehicle Trails Fund.

(p) For audits conducted on or after July 1, 2003 pursuant

to Section 2-124(d) of this Code, 50% of the money collected as

audit fees shall be deposited into the General Revenue Fund.

(q) Beginning July 1, 2023, the additional fees imposed by

this amendatory Act of the 103rd General Assembly in Sections

2-123, 3-821, and 6-118 shall be deposited into the Secretary

of State Special Services Fund.

(Source: P.A. 102-538, eff. 8-20-21.)

(625 ILCS 5/2-123) (from Ch. 95 1/2, par. 2-123)

(Text of Section before amendment by P.A. 102-982)

Sec. 2-123. Sale and distribution of information.

(a) Except as otherwise provided in this Section, the

Secretary may make the driver's license, vehicle and title

registration lists, in part or in whole, and any statistical

information derived from these lists available to local

governments, elected state officials, state educational

institutions, and all other governmental units of the State

and Federal Government requesting them for governmental

purposes. The Secretary shall require any such applicant for

services to pay for the costs of furnishing such services and

the use of the equipment involved, and in addition is

empowered to establish prices and charges for the services so

furnished and for the use of the electronic equipment

utilized.

(b) The Secretary is further empowered to and he may, in

his discretion, furnish to any applicant, other than listed in

subsection (a) of this Section, vehicle or driver data on a

computer tape, disk, other electronic format or computer

processable medium, or printout at a fixed fee of $500 $250 for

orders received before October 1, 2003 and $500 for orders

received on or after October 1, 2003, in advance, and require

in addition a further sufficient deposit based upon the

Secretary of State's estimate of the total cost of the

information requested and a charge of $50 $25 for orders

received before October 1, 2003 and $50 for orders received on

or after October 1, 2003, per 1,000 units or part thereof

identified or the actual cost, whichever is greater. The

Secretary is authorized to refund any difference between the

additional deposit and the actual cost of the request. This

service shall not be in lieu of an abstract of a driver's

record nor of a title or registration search. This service may

be limited to entities purchasing a minimum number of records

as required by administrative rule. The information sold

pursuant to this subsection shall be the entire vehicle or

driver data list, or part thereof. The information sold

pursuant to this subsection shall not contain personally

identifying information unless the information is to be used

for one of the purposes identified in subsection (f-5) of this

Section. Commercial purchasers of driver and vehicle record

databases shall enter into a written agreement with the

Secretary of State that includes disclosure of the commercial

use of the information to be purchased.

(b-1) The Secretary is further empowered to and may, in

his or her discretion, furnish vehicle or driver data on a

computer tape, disk, or other electronic format or computer

processible medium, at no fee, to any State or local

governmental agency that uses the information provided by the

Secretary to transmit data back to the Secretary that enables

the Secretary to maintain accurate driving records, including

dispositions of traffic cases. This information may be

provided without fee not more often than once every 6 months.

(c) Secretary of State may issue registration lists. The

Secretary of State may compile a list of all registered

vehicles. Each list of registered vehicles shall be arranged

serially according to the registration numbers assigned to

registered vehicles and may contain in addition the names and

addresses of registered owners and a brief description of each

vehicle including the serial or other identifying number

thereof. Such compilation may be in such form as in the

discretion of the Secretary of State may seem best for the

purposes intended.

(d) The Secretary of State shall furnish no more than 2

current available lists of such registrations to the sheriffs

of all counties and to the chiefs of police of all cities and

villages and towns of 2,000 population and over in this State

at no cost. Additional copies may be purchased by the sheriffs

or chiefs of police at the fee of $500 each or at the cost of

producing the list as determined by the Secretary of State.

Such lists are to be used for governmental purposes only.

(e) (Blank).

(e-1) (Blank).

(f) The Secretary of State shall make a title or

registration search of the records of his office and a written

report on the same for any person, upon written application of

such person, accompanied by a fee of $5 for each registration

or title search. The written application shall set forth the

intended use of the requested information. No fee shall be

charged for a title or registration search, or for the

certification thereof requested by a government agency. The

report of the title or registration search shall not contain

personally identifying information unless the request for a

search was made for one of the purposes identified in

subsection (f-5) of this Section. The report of the title or

registration search shall not contain highly restricted

personal information unless specifically authorized by this

Code.

The Secretary of State shall certify a title or

registration record upon written request. The fee for

certification shall be $5 in addition to the fee required for a

title or registration search. Certification shall be made

under the signature of the Secretary of State and shall be

authenticated by Seal of the Secretary of State.

The Secretary of State may notify the vehicle owner or

registrant of the request for purchase of his title or

registration information as the Secretary deems appropriate.

No information shall be released to the requester until

expiration of a 10-day period. This 10-day period shall not

apply to requests for information made by law enforcement

officials, government agencies, financial institutions,

attorneys, insurers, employers, automobile associated

businesses, persons licensed as a private detective or firms

licensed as a private detective agency under the Private

Detective, Private Alarm, Private Security, Fingerprint

Vendor, and Locksmith Act of 2004, who are employed by or are

acting on behalf of law enforcement officials, government

agencies, financial institutions, attorneys, insurers,

employers, automobile associated businesses, and other

business entities for purposes consistent with the Illinois

Vehicle Code, the vehicle owner or registrant or other

entities as the Secretary may exempt by rule and regulation.

Any misrepresentation made by a requester of title or

vehicle information shall be punishable as a petty offense,

except in the case of persons licensed as a private detective

or firms licensed as a private detective agency which shall be

subject to disciplinary sanctions under Section 40-10 of the

Private Detective, Private Alarm, Private Security,

Fingerprint Vendor, and Locksmith Act of 2004.

(f-5) The Secretary of State shall not disclose or

otherwise make available to any person or entity any

personally identifying information obtained by the Secretary

of State in connection with a driver's license, vehicle, or

title registration record unless the information is disclosed

for one of the following purposes:

(1) For use by any government agency, including any

court or law enforcement agency, in carrying out its

functions, or any private person or entity acting on

behalf of a federal, State, or local agency in carrying

out its functions.

(2) For use in connection with matters of motor

vehicle or driver safety and theft; motor vehicle

emissions; motor vehicle product alterations, recalls, or

advisories; performance monitoring of motor vehicles,

motor vehicle parts, and dealers; and removal of non-owner

records from the original owner records of motor vehicle

manufacturers.

(3) For use in the normal course of business by a

legitimate business or its agents, employees, or

contractors, but only:

(A) to verify the accuracy of personal information

submitted by an individual to the business or its

agents, employees, or contractors; and

(B) if such information as so submitted is not

correct or is no longer correct, to obtain the correct

information, but only for the purposes of preventing

fraud by, pursuing legal remedies against, or

recovering on a debt or security interest against, the

individual.

(4) For use in research activities and for use in

producing statistical reports, if the personally

identifying information is not published, redisclosed, or

used to contact individuals.

(5) For use in connection with any civil, criminal,

administrative, or arbitral proceeding in any federal,

State, or local court or agency or before any

self-regulatory body, including the service of process,

investigation in anticipation of litigation, and the

execution or enforcement of judgments and orders, or

pursuant to an order of a federal, State, or local court.

(6) For use by any insurer or insurance support

organization or by a self-insured entity or its agents,

employees, or contractors in connection with claims

investigation activities, antifraud activities, rating, or

underwriting.

(7) For use in providing notice to the owners of towed

or impounded vehicles.

(8) For use by any person licensed as a private

detective or firm licensed as a private detective agency

under the Private Detective, Private Alarm, Private

Security, Fingerprint Vendor, and Locksmith Act of 2004,

private investigative agency or security service licensed

in Illinois for any purpose permitted under this

subsection.

(9) For use by an employer or its agent or insurer to

obtain or verify information relating to a holder of a

commercial driver's license that is required under chapter

313 of title 49 of the United States Code.

(10) For use in connection with the operation of

private toll transportation facilities.

(11) For use by any requester, if the requester

demonstrates it has obtained the written consent of the

individual to whom the information pertains.

(12) For use by members of the news media, as defined

in Section 1-148.5, for the purpose of newsgathering when

the request relates to the operation of a motor vehicle or

public safety.

(13) For any other use specifically authorized by law,

if that use is related to the operation of a motor vehicle

or public safety.

(f-6) The Secretary of State shall not disclose or

otherwise make available to any person or entity any highly

restricted personal information obtained by the Secretary of

State in connection with a driver's license, vehicle, or title

registration record unless specifically authorized by this

Code.

(g) 1. The Secretary of State may, upon receipt of a

written request and a fee as set forth in Section 6-118,

furnish to the person or agency so requesting a driver's

record or data contained therein. Such document may include a

record of: current driver's license issuance information,

except that the information on judicial driving permits shall

be available only as otherwise provided by this Code;

convictions; orders entered revoking, suspending or cancelling

a driver's license or privilege; and notations of accident

involvement. All other information, unless otherwise permitted

by this Code, shall remain confidential. Information released

pursuant to a request for a driver's record shall not contain

personally identifying information, unless the request for the

driver's record was made for one of the purposes set forth in

subsection (f-5) of this Section. The Secretary of State may,

without fee, allow a parent or guardian of a person under the

age of 18 years, who holds an instruction permit or graduated

driver's license, to view that person's driving record online,

through a computer connection. The parent or guardian's online

access to the driving record will terminate when the

instruction permit or graduated driver's license holder

reaches the age of 18.

2. The Secretary of State shall not disclose or otherwise

make available to any person or entity any highly restricted

personal information obtained by the Secretary of State in

connection with a driver's license, vehicle, or title

registration record unless specifically authorized by this

Code. The Secretary of State may certify an abstract of a

driver's record upon written request therefor. Such

certification shall be made under the signature of the

Secretary of State and shall be authenticated by the Seal of

his office.

3. All requests for driving record information shall be

made in a manner prescribed by the Secretary and shall set

forth the intended use of the requested information.

The Secretary of State may notify the affected driver of

the request for purchase of his driver's record as the

Secretary deems appropriate.

No information shall be released to the requester until

expiration of a 10-day period. This 10-day period shall not

apply to requests for information made by law enforcement

officials, government agencies, financial institutions,

attorneys, insurers, employers, automobile associated

businesses, persons licensed as a private detective or firms

licensed as a private detective agency under the Private

Detective, Private Alarm, Private Security, Fingerprint

Vendor, and Locksmith Act of 2004, who are employed by or are

acting on behalf of law enforcement officials, government

agencies, financial institutions, attorneys, insurers,

employers, automobile associated businesses, and other

business entities for purposes consistent with the Illinois

Vehicle Code, the affected driver or other entities as the

Secretary may exempt by rule and regulation.

Any misrepresentation made by a requester of driver

information shall be punishable as a petty offense, except in

the case of persons licensed as a private detective or firms

licensed as a private detective agency which shall be subject

to disciplinary sanctions under Section 40-10 of the Private

Detective, Private Alarm, Private Security, Fingerprint

Vendor, and Locksmith Act of 2004.

4. The Secretary of State may furnish without fee, upon

the written request of a law enforcement agency, any

information from a driver's record on file with the Secretary

of State when such information is required in the enforcement

of this Code or any other law relating to the operation of

motor vehicles, including records of dispositions; documented

information involving the use of a motor vehicle; whether such

individual has, or previously had, a driver's license; and the

address and personal description as reflected on said driver's

record.

5. Except as otherwise provided in this Section, the

Secretary of State may furnish, without fee, information from

an individual driver's record on file, if a written request

therefor is submitted by any public transit system or

authority, public defender, law enforcement agency, a state or

federal agency, or an Illinois local intergovernmental

association, if the request is for the purpose of a background

check of applicants for employment with the requesting agency,

or for the purpose of an official investigation conducted by

the agency, or to determine a current address for the driver so

public funds can be recovered or paid to the driver, or for any

other purpose set forth in subsection (f-5) of this Section.

The Secretary may also furnish the courts a copy of an

abstract of a driver's record, without fee, subsequent to an

arrest for a violation of Section 11-501 or a similar

provision of a local ordinance. Such abstract may include

records of dispositions; documented information involving the

use of a motor vehicle as contained in the current file;

whether such individual has, or previously had, a driver's

license; and the address and personal description as reflected

on said driver's record.

6. Any certified abstract issued by the Secretary of State

or transmitted electronically by the Secretary of State

pursuant to this Section, to a court or on request of a law

enforcement agency, for the record of a named person as to the

status of the person's driver's license shall be prima facie

evidence of the facts therein stated and if the name appearing

in such abstract is the same as that of a person named in an

information or warrant, such abstract shall be prima facie

evidence that the person named in such information or warrant

is the same person as the person named in such abstract and

shall be admissible for any prosecution under this Code and be

admitted as proof of any prior conviction or proof of records,

notices, or orders recorded on individual driving records

maintained by the Secretary of State.

7. Subject to any restrictions contained in the Juvenile

Court Act of 1987, and upon receipt of a proper request and a

fee as set forth in Section 6-118, the Secretary of State shall

provide a driver's record or data contained therein to the

affected driver, or the affected driver's attorney, upon

verification. Such record shall contain all the information

referred to in paragraph 1 of this subsection (g) plus: any

recorded accident involvement as a driver; information

recorded pursuant to subsection (e) of Section 6-117 and

paragraph (4) of subsection (a) of Section 6-204 of this Code.

All other information, unless otherwise permitted by this

Code, shall remain confidential.

(h) The Secretary shall not disclose social security

numbers or any associated information obtained from the Social

Security Administration except pursuant to a written request

by, or with the prior written consent of, the individual

except: (1) to officers and employees of the Secretary who

have a need to know the social security numbers in performance

of their official duties, (2) to law enforcement officials for

a civil or criminal law enforcement investigation, and if an

officer of the law enforcement agency has made a written

request to the Secretary specifying the law enforcement

investigation for which the social security numbers are being

sought, though the Secretary retains the right to require

additional verification regarding the validity of the request,

(3) to the United States Department of Transportation, or any

other State, pursuant to the administration and enforcement of

the Commercial Motor Vehicle Safety Act of 1986 or

participation in State-to-State verification service, (4)

pursuant to the order of a court of competent jurisdiction,

(5) to the Department of Healthcare and Family Services

(formerly Department of Public Aid) for utilization in the

child support enforcement duties assigned to that Department

under provisions of the Illinois Public Aid Code after the

individual has received advanced meaningful notification of

what redisclosure is sought by the Secretary in accordance

with the federal Privacy Act, (5.5) to the Department of

Healthcare and Family Services and the Department of Human

Services solely for the purpose of verifying Illinois

residency where such residency is an eligibility requirement

for benefits under the Illinois Public Aid Code or any other

health benefit program administered by the Department of

Healthcare and Family Services or the Department of Human

Services, (6) to the Illinois Department of Revenue solely for

use by the Department in the collection of any tax or debt that

the Department of Revenue is authorized or required by law to

collect, provided that the Department shall not disclose the

social security number to any person or entity outside of the

Department, (7) to the Illinois Department of Veterans'

Affairs for the purpose of confirming veteran status, or (8)

the last 4 digits to the Illinois State Board of Elections for

purposes of voter registration and as may be required pursuant

to an agreement for a multi-state voter registration list

maintenance system. If social security information is

disclosed by the Secretary in accordance with this Section, no

liability shall rest with the Office of the Secretary of State

or any of its officers or employees, as the information is

released for official purposes only.

(i) (Blank).

(j) Medical statements or medical reports received in the

Secretary of State's Office shall be confidential. Except as

provided in this Section, no confidential information may be

open to public inspection or the contents disclosed to anyone,

except officers and employees of the Secretary who have a need

to know the information contained in the medical reports and

the Driver License Medical Advisory Board, unless so directed

by an order of a court of competent jurisdiction. If the

Secretary receives a medical report regarding a driver that

does not address a medical condition contained in a previous

medical report, the Secretary may disclose the unaddressed

medical condition to the driver or his or her physician, or

both, solely for the purpose of submission of a medical report

that addresses the condition.

(k) Beginning July 1, 2023, disbursement Disbursement of

fees collected under this Section shall be as follows: (1) of

the $20 $12 fee for a driver's record, $11 $3 shall be paid

into the Secretary of State Special Services Fund, and $6

shall be paid into the General Revenue Fund; (2) 50% of the

amounts collected under subsection (b) shall be paid into the

General Revenue Fund; and (3) all remaining fees shall be

disbursed under subsection (g) of Section 2-119 of this Code.

(l) (Blank).

(m) Notations of accident involvement that may be

disclosed under this Section shall not include notations

relating to damage to a vehicle or other property being

transported by a tow truck. This information shall remain

confidential, provided that nothing in this subsection (m)

shall limit disclosure of any notification of accident

involvement to any law enforcement agency or official.

(n) Requests made by the news media for driver's license,

vehicle, or title registration information may be furnished

without charge or at a reduced charge, as determined by the

Secretary, when the specific purpose for requesting the

documents is deemed to be in the public interest. Waiver or

reduction of the fee is in the public interest if the principal

purpose of the request is to access and disseminate

information regarding the health, safety, and welfare or the

legal rights of the general public and is not for the principal

purpose of gaining a personal or commercial benefit. The

information provided pursuant to this subsection shall not

contain personally identifying information unless the

information is to be used for one of the purposes identified in

subsection (f-5) of this Section.

(o) The redisclosure of personally identifying information

obtained pursuant to this Section is prohibited, except to the

extent necessary to effectuate the purpose for which the

original disclosure of the information was permitted.

(p) The Secretary of State is empowered to adopt rules to

effectuate this Section.

(Source: P.A. 100-590, eff. 6-8-18; 101-81, eff. 7-12-19;

101-326, eff. 8-9-19.)

(Text of Section after amendment by P.A. 102-982)

Sec. 2-123. Sale and distribution of information.

(a) Except as otherwise provided in this Section, the

Secretary may make the driver's license, vehicle and title

registration lists, in part or in whole, and any statistical

information derived from these lists available to local

governments, elected state officials, state educational

institutions, and all other governmental units of the State

and Federal Government requesting them for governmental

purposes. The Secretary shall require any such applicant for

services to pay for the costs of furnishing such services and

the use of the equipment involved, and in addition is

empowered to establish prices and charges for the services so

furnished and for the use of the electronic equipment

utilized.

(b) The Secretary is further empowered to and he may, in

his discretion, furnish to any applicant, other than listed in

subsection (a) of this Section, vehicle or driver data on a

computer tape, disk, other electronic format or computer

processable medium, or printout at a fixed fee of $500 $250 for

orders received before October 1, 2003 and $500 for orders

received on or after October 1, 2003, in advance, and require

in addition a further sufficient deposit based upon the

Secretary of State's estimate of the total cost of the

information requested and a charge of $50 $25 for orders

received before October 1, 2003 and $50 for orders received on

or after October 1, 2003, per 1,000 units or part thereof

identified or the actual cost, whichever is greater. The

Secretary is authorized to refund any difference between the

additional deposit and the actual cost of the request. This

service shall not be in lieu of an abstract of a driver's

record nor of a title or registration search. This service may

be limited to entities purchasing a minimum number of records

as required by administrative rule. The information sold

pursuant to this subsection shall be the entire vehicle or

driver data list, or part thereof. The information sold

pursuant to this subsection shall not contain personally

identifying information unless the information is to be used

for one of the purposes identified in subsection (f-5) of this

Section. Commercial purchasers of driver and vehicle record

databases shall enter into a written agreement with the

Secretary of State that includes disclosure of the commercial

use of the information to be purchased.

(b-1) The Secretary is further empowered to and may, in

his or her discretion, furnish vehicle or driver data on a

computer tape, disk, or other electronic format or computer

processible medium, at no fee, to any State or local

governmental agency that uses the information provided by the

Secretary to transmit data back to the Secretary that enables

the Secretary to maintain accurate driving records, including

dispositions of traffic cases. This information may be

provided without fee not more often than once every 6 months.

(c) Secretary of State may issue registration lists. The

Secretary of State may compile a list of all registered

vehicles. Each list of registered vehicles shall be arranged

serially according to the registration numbers assigned to

registered vehicles and may contain in addition the names and

addresses of registered owners and a brief description of each

vehicle including the serial or other identifying number

thereof. Such compilation may be in such form as in the

discretion of the Secretary of State may seem best for the

purposes intended.

(d) The Secretary of State shall furnish no more than 2

current available lists of such registrations to the sheriffs

of all counties and to the chiefs of police of all cities and

villages and towns of 2,000 population and over in this State

at no cost. Additional copies may be purchased by the sheriffs

or chiefs of police at the fee of $500 each or at the cost of

producing the list as determined by the Secretary of State.

Such lists are to be used for governmental purposes only.

(e) (Blank).

(e-1) (Blank).

(f) The Secretary of State shall make a title or

registration search of the records of his office and a written

report on the same for any person, upon written application of

such person, accompanied by a fee of $5 for each registration

or title search. The written application shall set forth the

intended use of the requested information. No fee shall be

charged for a title or registration search, or for the

certification thereof requested by a government agency. The

report of the title or registration search shall not contain

personally identifying information unless the request for a

search was made for one of the purposes identified in

subsection (f-5) of this Section. The report of the title or

registration search shall not contain highly restricted

personal information unless specifically authorized by this

Code.

The Secretary of State shall certify a title or

registration record upon written request. The fee for

certification shall be $5 in addition to the fee required for a

title or registration search. Certification shall be made

under the signature of the Secretary of State and shall be

authenticated by Seal of the Secretary of State.

The Secretary of State may notify the vehicle owner or

registrant of the request for purchase of his title or

registration information as the Secretary deems appropriate.

No information shall be released to the requester until

expiration of a 10-day period. This 10-day period shall not

apply to requests for information made by law enforcement

officials, government agencies, financial institutions,

attorneys, insurers, employers, automobile associated

businesses, persons licensed as a private detective or firms

licensed as a private detective agency under the Private

Detective, Private Alarm, Private Security, Fingerprint

Vendor, and Locksmith Act of 2004, who are employed by or are

acting on behalf of law enforcement officials, government

agencies, financial institutions, attorneys, insurers,

employers, automobile associated businesses, and other

business entities for purposes consistent with the Illinois

Vehicle Code, the vehicle owner or registrant or other

entities as the Secretary may exempt by rule and regulation.

Any misrepresentation made by a requester of title or

vehicle information shall be punishable as a petty offense,

except in the case of persons licensed as a private detective

or firms licensed as a private detective agency which shall be

subject to disciplinary sanctions under Section 40-10 of the

Private Detective, Private Alarm, Private Security,

Fingerprint Vendor, and Locksmith Act of 2004.

(f-5) The Secretary of State shall not disclose or

otherwise make available to any person or entity any

personally identifying information obtained by the Secretary

of State in connection with a driver's license, vehicle, or

title registration record unless the information is disclosed

for one of the following purposes:

(1) For use by any government agency, including any

court or law enforcement agency, in carrying out its

functions, or any private person or entity acting on

behalf of a federal, State, or local agency in carrying

out its functions.

(2) For use in connection with matters of motor

vehicle or driver safety and theft; motor vehicle

emissions; motor vehicle product alterations, recalls, or

advisories; performance monitoring of motor vehicles,

motor vehicle parts, and dealers; and removal of non-owner

records from the original owner records of motor vehicle

manufacturers.

(3) For use in the normal course of business by a

legitimate business or its agents, employees, or

contractors, but only:

(A) to verify the accuracy of personal information

submitted by an individual to the business or its

agents, employees, or contractors; and

(B) if such information as so submitted is not

correct or is no longer correct, to obtain the correct

information, but only for the purposes of preventing

fraud by, pursuing legal remedies against, or

recovering on a debt or security interest against, the

individual.

(4) For use in research activities and for use in

producing statistical reports, if the personally

identifying information is not published, redisclosed, or

used to contact individuals.

(5) For use in connection with any civil, criminal,

administrative, or arbitral proceeding in any federal,

State, or local court or agency or before any

self-regulatory body, including the service of process,

investigation in anticipation of litigation, and the

execution or enforcement of judgments and orders, or

pursuant to an order of a federal, State, or local court.

(6) For use by any insurer or insurance support

organization or by a self-insured entity or its agents,

employees, or contractors in connection with claims

investigation activities, antifraud activities, rating, or

underwriting.

(7) For use in providing notice to the owners of towed

or impounded vehicles.

(8) For use by any person licensed as a private

detective or firm licensed as a private detective agency

under the Private Detective, Private Alarm, Private

Security, Fingerprint Vendor, and Locksmith Act of 2004,

private investigative agency or security service licensed

in Illinois for any purpose permitted under this

subsection.

(9) For use by an employer or its agent or insurer to

obtain or verify information relating to a holder of a

commercial driver's license that is required under chapter

313 of title 49 of the United States Code.

(10) For use in connection with the operation of

private toll transportation facilities.

(11) For use by any requester, if the requester

demonstrates it has obtained the written consent of the

individual to whom the information pertains.

(12) For use by members of the news media, as defined

in Section 1-148.5, for the purpose of newsgathering when

the request relates to the operation of a motor vehicle or

public safety.

(13) For any other use specifically authorized by law,

if that use is related to the operation of a motor vehicle

or public safety.

(f-6) The Secretary of State shall not disclose or

otherwise make available to any person or entity any highly

restricted personal information obtained by the Secretary of

State in connection with a driver's license, vehicle, or title

registration record unless specifically authorized by this

Code.

(g) 1. The Secretary of State may, upon receipt of a

written request and a fee as set forth in Section 6-118,

furnish to the person or agency so requesting a driver's

record or data contained therein. Such document may include a

record of: current driver's license issuance information,

except that the information on judicial driving permits shall

be available only as otherwise provided by this Code;

convictions; orders entered revoking, suspending or cancelling

a driver's license or privilege; and notations of crash

involvement. All other information, unless otherwise permitted

by this Code, shall remain confidential. Information released

pursuant to a request for a driver's record shall not contain

personally identifying information, unless the request for the

driver's record was made for one of the purposes set forth in

subsection (f-5) of this Section. The Secretary of State may,

without fee, allow a parent or guardian of a person under the

age of 18 years, who holds an instruction permit or graduated

driver's license, to view that person's driving record online,

through a computer connection. The parent or guardian's online

access to the driving record will terminate when the

instruction permit or graduated driver's license holder

reaches the age of 18.

2. The Secretary of State shall not disclose or otherwise

make available to any person or entity any highly restricted

personal information obtained by the Secretary of State in

connection with a driver's license, vehicle, or title

registration record unless specifically authorized by this

Code. The Secretary of State may certify an abstract of a

driver's record upon written request therefor. Such

certification shall be made under the signature of the

Secretary of State and shall be authenticated by the Seal of

his office.

3. All requests for driving record information shall be

made in a manner prescribed by the Secretary and shall set

forth the intended use of the requested information.

The Secretary of State may notify the affected driver of

the request for purchase of his driver's record as the

Secretary deems appropriate.

No information shall be released to the requester until

expiration of a 10-day period. This 10-day period shall not

apply to requests for information made by law enforcement

officials, government agencies, financial institutions,

attorneys, insurers, employers, automobile associated

businesses, persons licensed as a private detective or firms

licensed as a private detective agency under the Private

Detective, Private Alarm, Private Security, Fingerprint

Vendor, and Locksmith Act of 2004, who are employed by or are

acting on behalf of law enforcement officials, government

agencies, financial institutions, attorneys, insurers,

employers, automobile associated businesses, and other

business entities for purposes consistent with the Illinois

Vehicle Code, the affected driver or other entities as the

Secretary may exempt by rule and regulation.

Any misrepresentation made by a requester of driver

information shall be punishable as a petty offense, except in

the case of persons licensed as a private detective or firms

licensed as a private detective agency which shall be subject

to disciplinary sanctions under Section 40-10 of the Private

Detective, Private Alarm, Private Security, Fingerprint

Vendor, and Locksmith Act of 2004.

4. The Secretary of State may furnish without fee, upon

the written request of a law enforcement agency, any

information from a driver's record on file with the Secretary

of State when such information is required in the enforcement

of this Code or any other law relating to the operation of

motor vehicles, including records of dispositions; documented

information involving the use of a motor vehicle; whether such

individual has, or previously had, a driver's license; and the

address and personal description as reflected on said driver's

record.

5. Except as otherwise provided in this Section, the

Secretary of State may furnish, without fee, information from

an individual driver's record on file, if a written request

therefor is submitted by any public transit system or

authority, public defender, law enforcement agency, a state or

federal agency, or an Illinois local intergovernmental

association, if the request is for the purpose of a background

check of applicants for employment with the requesting agency,

or for the purpose of an official investigation conducted by

the agency, or to determine a current address for the driver so

public funds can be recovered or paid to the driver, or for any

other purpose set forth in subsection (f-5) of this Section.

The Secretary may also furnish the courts a copy of an

abstract of a driver's record, without fee, subsequent to an

arrest for a violation of Section 11-501 or a similar

provision of a local ordinance. Such abstract may include

records of dispositions; documented information involving the

use of a motor vehicle as contained in the current file;

whether such individual has, or previously had, a driver's

license; and the address and personal description as reflected

on said driver's record.

6. Any certified abstract issued by the Secretary of State

or transmitted electronically by the Secretary of State

pursuant to this Section, to a court or on request of a law

enforcement agency, for the record of a named person as to the

status of the person's driver's license shall be prima facie

evidence of the facts therein stated and if the name appearing

in such abstract is the same as that of a person named in an

information or warrant, such abstract shall be prima facie

evidence that the person named in such information or warrant

is the same person as the person named in such abstract and

shall be admissible for any prosecution under this Code and be

admitted as proof of any prior conviction or proof of records,

notices, or orders recorded on individual driving records

maintained by the Secretary of State.

7. Subject to any restrictions contained in the Juvenile

Court Act of 1987, and upon receipt of a proper request and a

fee as set forth in Section 6-118, the Secretary of State shall

provide a driver's record or data contained therein to the

affected driver, or the affected driver's attorney, upon

verification. Such record shall contain all the information

referred to in paragraph 1 of this subsection (g) plus: any

recorded crash involvement as a driver; information recorded

pursuant to subsection (e) of Section 6-117 and paragraph (4)

of subsection (a) of Section 6-204 of this Code. All other

information, unless otherwise permitted by this Code, shall

remain confidential.

(h) The Secretary shall not disclose social security

numbers or any associated information obtained from the Social

Security Administration except pursuant to a written request

by, or with the prior written consent of, the individual

except: (1) to officers and employees of the Secretary who

have a need to know the social security numbers in performance

of their official duties, (2) to law enforcement officials for

a civil or criminal law enforcement investigation, and if an

officer of the law enforcement agency has made a written

request to the Secretary specifying the law enforcement

investigation for which the social security numbers are being

sought, though the Secretary retains the right to require

additional verification regarding the validity of the request,

(3) to the United States Department of Transportation, or any

other State, pursuant to the administration and enforcement of

the Commercial Motor Vehicle Safety Act of 1986 or

participation in State-to-State verification service, (4)

pursuant to the order of a court of competent jurisdiction,

(5) to the Department of Healthcare and Family Services

(formerly Department of Public Aid) for utilization in the

child support enforcement duties assigned to that Department

under provisions of the Illinois Public Aid Code after the

individual has received advanced meaningful notification of

what redisclosure is sought by the Secretary in accordance

with the federal Privacy Act, (5.5) to the Department of

Healthcare and Family Services and the Department of Human

Services solely for the purpose of verifying Illinois

residency where such residency is an eligibility requirement

for benefits under the Illinois Public Aid Code or any other

health benefit program administered by the Department of

Healthcare and Family Services or the Department of Human

Services, (6) to the Illinois Department of Revenue solely for

use by the Department in the collection of any tax or debt that

the Department of Revenue is authorized or required by law to

collect, provided that the Department shall not disclose the

social security number to any person or entity outside of the

Department, (7) to the Illinois Department of Veterans'

Affairs for the purpose of confirming veteran status, or (8)

the last 4 digits to the Illinois State Board of Elections for

purposes of voter registration and as may be required pursuant

to an agreement for a multi-state voter registration list

maintenance system. If social security information is

disclosed by the Secretary in accordance with this Section, no

liability shall rest with the Office of the Secretary of State

or any of its officers or employees, as the information is

released for official purposes only.

(i) (Blank).

(j) Medical statements or medical reports received in the

Secretary of State's Office shall be confidential. Except as

provided in this Section, no confidential information may be

open to public inspection or the contents disclosed to anyone,

except officers and employees of the Secretary who have a need

to know the information contained in the medical reports and

the Driver License Medical Advisory Board, unless so directed

by an order of a court of competent jurisdiction. If the

Secretary receives a medical report regarding a driver that

does not address a medical condition contained in a previous

medical report, the Secretary may disclose the unaddressed

medical condition to the driver or his or her physician, or

both, solely for the purpose of submission of a medical report

that addresses the condition.

(k) Beginning July 1, 2023, disbursement Disbursement of

fees collected under this Section shall be as follows: (1) of

the $20 $12 fee for a driver's record, $11 $3 shall be paid

into the Secretary of State Special Services Fund, and $6

shall be paid into the General Revenue Fund; (2) 50% of the

amounts collected under subsection (b) shall be paid into the

General Revenue Fund; and (3) all remaining fees shall be

disbursed under subsection (g) of Section 2-119 of this Code.

(l) (Blank).

(m) Notations of crash involvement that may be disclosed

under this Section shall not include notations relating to

damage to a vehicle or other property being transported by a

tow truck. This information shall remain confidential,

provided that nothing in this subsection (m) shall limit

disclosure of any notification of crash involvement to any law

enforcement agency or official.

(n) Requests made by the news media for driver's license,

vehicle, or title registration information may be furnished

without charge or at a reduced charge, as determined by the

Secretary, when the specific purpose for requesting the

documents is deemed to be in the public interest. Waiver or

reduction of the fee is in the public interest if the principal

purpose of the request is to access and disseminate

information regarding the health, safety, and welfare or the

legal rights of the general public and is not for the principal

purpose of gaining a personal or commercial benefit. The

information provided pursuant to this subsection shall not

contain personally identifying information unless the

information is to be used for one of the purposes identified in

subsection (f-5) of this Section.

(o) The redisclosure of personally identifying information

obtained pursuant to this Section is prohibited, except to the

extent necessary to effectuate the purpose for which the

original disclosure of the information was permitted.

(p) The Secretary of State is empowered to adopt rules to

effectuate this Section.

(Source: P.A. 101-81, eff. 7-12-19; 101-326, eff. 8-9-19;

102-982, eff. 7-1-23.)

(625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)

Sec. 3-821. Miscellaneous registration and title fees.

(a) Except as provided under subsection (h), the fee to be

paid to the Secretary of State for the following certificates,

registrations or evidences of proper registration, or for

corrected or duplicate documents shall be in accordance with

the following schedule:

Certificate of Title, except for an all-terrain vehicle, off-highway motorcycle, or motor home, mini motor home or van camper $165 $155 Certificate of Title for a motor home, mini motor home, or van camper $250 Certificate of Title for an all-terrain vehicle or off-highway motorcycle $30 Certificate of Title for an all-terrain vehicle or off-highway motorcycle used for production agriculture, or accepted by a dealer in trade $13 Certificate of Title for a low-speed vehicle $30 Transfer of Registration or any evidence of proper registration $25 Duplicate Registration Card for plates or other

evidence of proper registration $3 Duplicate Registration Sticker or Stickers, each $20 Duplicate Certificate of Title $50 Corrected Registration Card or Card for other evidence of proper registration $3 Corrected Certificate of Title $50 Salvage Certificate $20 Fleet Reciprocity Permit $15 Prorate Decal $1 Prorate Backing Plate $3 Special Corrected Certificate of Title $15 Expedited Title Service (to be charged in addition to other applicable fees) $30 Dealer Lien Release Certificate of Title $20

A special corrected certificate of title shall be issued

(i) to remove a co-owner's name due to the death of the

co-owner, to transfer title to a spouse if the decedent-spouse

was the sole owner on the title, or due to a divorce; (ii) to

change a co-owner's name due to a marriage; or (iii) due to a

name change under Article XXI of the Code of Civil Procedure.

There shall be no fee paid for a Junking Certificate.

There shall be no fee paid for a certificate of title

issued to a county when the vehicle is forfeited to the county

under Article 36 of the Criminal Code of 2012.

For purposes of this Section, the fee for a corrected

title application that also results in the issuance of a

duplicate title shall be the same as the fee for a duplicate

title.

(a-5) The Secretary of State may revoke a certificate of

title and registration card and issue a corrected certificate

of title and registration card, at no fee to the vehicle owner

or lienholder, if there is proof that the vehicle

identification number is erroneously shown on the original

certificate of title.

(a-10) The Secretary of State may issue, in connection

with the sale of a motor vehicle, a corrected title to a motor

vehicle dealer upon application and submittal of a lien

release letter from the lienholder listed in the files of the

Secretary. In the case of a title issued by another state, the

dealer must submit proof from the state that issued the last

title. The corrected title, which shall be known as a dealer

lien release certificate of title, shall be issued in the name

of the vehicle owner without the named lienholder. If the

motor vehicle is currently titled in a state other than

Illinois, the applicant must submit either (i) a letter from

the current lienholder releasing the lien and stating that the

lienholder has possession of the title; or (ii) a letter from

the current lienholder releasing the lien and a copy of the

records of the department of motor vehicles for the state in

which the vehicle is titled, showing that the vehicle is

titled in the name of the applicant and that no liens are

recorded other than the lien for which a release has been

submitted. The fee for the dealer lien release certificate of

title is $20.

(b) The Secretary may prescribe the maximum service charge

to be imposed upon an applicant for renewal of a registration

by any person authorized by law to receive and remit or

transmit to the Secretary such renewal application and fees

therewith.

(c) If payment is delivered to the Office of the Secretary

of State as payment of any fee or tax under this Code, and such

payment is not honored for any reason, the registrant or other

person tendering the payment remains liable for the payment of

such fee or tax. The Secretary of State may assess a service

charge of $25 in addition to the fee or tax due and owing for

all dishonored payments.

If the total amount then due and owing exceeds the sum of

$100 and has not been paid in full within 60 days from the date

the dishonored payment was first delivered to the Secretary of

State, the Secretary of State shall assess a penalty of 25% of

such amount remaining unpaid.

All amounts payable under this Section shall be computed

to the nearest dollar. Out of each fee collected for

dishonored payments, $5 shall be deposited in the Secretary of

State Special Services Fund.

(d) The minimum fee and tax to be paid by any applicant for

apportionment of a fleet of vehicles under this Code shall be

$15 if the application was filed on or before the date

specified by the Secretary together with fees and taxes due.

If an application and the fees or taxes due are filed after the

date specified by the Secretary, the Secretary may prescribe

the payment of interest at the rate of 1/2 of 1% per month or

fraction thereof after such due date and a minimum of $8.

(e) Trucks, truck tractors, truck tractors with loads, and

motor buses, any one of which having a combined total weight in

excess of 12,000 lbs. shall file an application for a Fleet

Reciprocity Permit issued by the Secretary of State. This

permit shall be in the possession of any driver operating a

vehicle on Illinois highways. Any foreign licensed vehicle of

the second division operating at any time in Illinois without

a Fleet Reciprocity Permit or other proper Illinois

registration, shall subject the operator to the penalties

provided in Section 3-834 of this Code. For the purposes of

this Code, "Fleet Reciprocity Permit" means any second

division motor vehicle with a foreign license and used only in

interstate transportation of goods. The fee for such permit

shall be $15 per fleet which shall include all vehicles of the

fleet being registered.

(f) For purposes of this Section, "all-terrain vehicle or

off-highway motorcycle used for production agriculture" means

any all-terrain vehicle or off-highway motorcycle used in the

raising of or the propagation of livestock, crops for sale for

human consumption, crops for livestock consumption, and

production seed stock grown for the propagation of feed grains

and the husbandry of animals or for the purpose of providing a

food product, including the husbandry of blood stock as a main

source of providing a food product. "All-terrain vehicle or

off-highway motorcycle used in production agriculture" also

means any all-terrain vehicle or off-highway motorcycle used

in animal husbandry, floriculture, aquaculture, horticulture,

and viticulture.

(g) All of the proceeds of the additional fees imposed by

Public Act 96-34 shall be deposited into the Capital Projects

Fund.

(h) The fee for a duplicate registration sticker or

stickers shall be the amount required under subsection (a) or

the vehicle's annual registration fee amount, whichever is

less.

(i) All of the proceeds of (1) the additional fees imposed

by Public Act 101-32, and (2) the $5 additional fee imposed by

this amendatory Act of the 102nd General Assembly for a

certificate of title for a motor vehicle other than an

all-terrain vehicle, off-highway motorcycle, or motor home,

mini motor home, or van camper shall be deposited into the Road

Fund.

(j) Beginning July 1, 2023, the $10 additional fee imposed

by this amendatory Act of the 103rd General Assembly for a

Certificate of Title shall be deposited into the Secretary of

State Special Services Fund.

(Source: P.A. 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;

101-636, eff. 6-10-20; 102-353, eff. 1-1-22.)

(625 ILCS 5/6-118)

Sec. 6-118. Fees.

(a) The fees for licenses and permits under this Article

are as follows:

Original driver's license.............................$30

Original or renewal driver's license

issued to 18, 19 and 20 year olds.................. 5

All driver's licenses for persons

age 69 through age 80.............................. 5

All driver's licenses for persons

age 81 through age 86.............................. 2

All driver's licenses for persons

age 87 or older.....................................0

Renewal driver's license (except for

applicants ages 18, 19 and 20 or

age 69 and older)..................................30

Original instruction permit issued to

persons (except those age 69 and older)

who do not hold or have not previously

held an Illinois instruction permit or

driver's license.................................. 20

Instruction permit issued to any person

holding an Illinois driver's license

who wishes a change in classifications,

other than at the time of renewal.................. 5

Any instruction permit issued to a person

age 69 and older................................... 5

Instruction permit issued to any person,

under age 69, not currently holding a

valid Illinois driver's license or

instruction permit but who has

previously been issued either document

in Illinois....................................... 10

Restricted driving permit.............................. 8

Monitoring device driving permit...................... 8

Duplicate or corrected driver's license

or permit.......................................... 5

Duplicate or corrected restricted

driving permit..................................... 5

Duplicate or corrected monitoring

device driving permit.................................. 5

Duplicate driver's license or permit issued to

an active-duty member of the

United States Armed Forces,

the member's spouse, or

the dependent children living

with the member................................... 0

Original or renewal M or L endorsement................. 5

SPECIAL FEES FOR COMMERCIAL DRIVER'S LICENSE

The fees for commercial driver licenses and permits

under Article V shall be as follows:

Commercial driver's license:

$6 for the CDLIS/AAMVAnet/NMVTIS Trust Fund

(Commercial Driver's License Information

System/American Association of Motor Vehicle

Administrators network/National Motor Vehicle

Title Information Service Trust Fund);

$20 for the Motor Carrier Safety Inspection Fund;

$10 for the driver's license;

and $24 for the CDL:............................. $60

Renewal commercial driver's license:

$6 for the CDLIS/AAMVAnet/NMVTIS Trust Fund;

$20 for the Motor Carrier Safety Inspection Fund;

$10 for the driver's license; and

$24 for the CDL:................................. $60

Commercial learner's permit

issued to any person holding a valid

Illinois driver's license for the

purpose of changing to a

CDL classification: $6 for the

CDLIS/AAMVAnet/NMVTIS Trust Fund;

$20 for the Motor Carrier

Safety Inspection Fund; and

$24 for the CDL classification................... $50

Commercial learner's permit

issued to any person holding a valid

Illinois CDL for the purpose of

making a change in a classification,

endorsement or restriction........................ $5

CDL duplicate or corrected license.................... $5

In order to ensure the proper implementation of the

Uniform Commercial Driver License Act, Article V of this

Chapter, the Secretary of State is empowered to prorate the

$24 fee for the commercial driver's license proportionate to

the expiration date of the applicant's Illinois driver's

license.

The fee for any duplicate license or permit shall be

waived for any person who presents the Secretary of State's

office with a police report showing that his license or permit

was stolen.

The fee for any duplicate license or permit shall be

waived for any person age 60 or older whose driver's license or

permit has been lost or stolen.

No additional fee shall be charged for a driver's license,

or for a commercial driver's license, when issued to the

holder of an instruction permit for the same classification or

type of license who becomes eligible for such license.

The fee for a restricted driving permit under this

subsection (a) shall be imposed annually until the expiration

of the permit.

(a-5) The fee for a driver's record or data contained

therein is $20 and shall be disbursed as set forth in

subsection (k) of Section 2-123 of this Code $12.

(b) Any person whose license or privilege to operate a

motor vehicle in this State has been suspended or revoked

under Section 3-707, any provision of Chapter 6, Chapter 11,

or Section 7-205, 7-303, or 7-702 of the Family Financial

Responsibility Law of this Code, shall in addition to any

other fees required by this Code, pay a reinstatement fee as

follows:

Suspension under Section 3-707..................... $100

Suspension under Section 11-1431....................$100

Summary suspension under Section 11-501.1...........$250

Suspension under Section 11-501.9...................$250

Summary revocation under Section 11-501.1............$500

Other suspension......................................$70

Revocation...........................................$500

However, any person whose license or privilege to operate

a motor vehicle in this State has been suspended or revoked for

a second or subsequent time for a violation of Section 11-501,

11-501.1, or 11-501.9 of this Code or a similar provision of a

local ordinance or a similar out-of-state offense or Section

9-3 of the Criminal Code of 1961 or the Criminal Code of 2012

and each suspension or revocation was for a violation of

Section 11-501, 11-501.1, or 11-501.9 of this Code or a

similar provision of a local ordinance or a similar

out-of-state offense or Section 9-3 of the Criminal Code of

1961 or the Criminal Code of 2012 shall pay, in addition to any

other fees required by this Code, a reinstatement fee as

follows:

Summary suspension under Section 11-501.1............$500

Suspension under Section 11-501.9...................$500

Summary revocation under Section 11-501.1............$500

Revocation...........................................$500

(c) All fees collected under the provisions of this

Chapter 6 shall be disbursed under subsection (g) of Section

2-119 of this Code, except as follows:

1. The following amounts shall be paid into the

Drivers Education Fund:

(A) $16 of the $20 fee for an original driver's

instruction permit;

(B) $5 of the $30 fee for an original driver's

license;

(C) $5 of the $30 fee for a 4 year renewal driver's

license;

(D) $4 of the $8 fee for a restricted driving

permit; and

(E) $4 of the $8 fee for a monitoring device

driving permit.

2. $30 of the $250 fee for reinstatement of a license

summarily suspended under Section 11-501.1 or suspended

under Section 11-501.9 shall be deposited into the Drunk

and Drugged Driving Prevention Fund. However, for a person

whose license or privilege to operate a motor vehicle in

this State has been suspended or revoked for a second or

subsequent time for a violation of Section 11-501,

11-501.1, or 11-501.9 of this Code or Section 9-3 of the

Criminal Code of 1961 or the Criminal Code of 2012, $190 of

the $500 fee for reinstatement of a license summarily

suspended under Section 11-501.1 or suspended under

Section 11-501.9, and $190 of the $500 fee for

reinstatement of a revoked license shall be deposited into

the Drunk and Drugged Driving Prevention Fund. $190 of the

$500 fee for reinstatement of a license summarily revoked

pursuant to Section 11-501.1 shall be deposited into the

Drunk and Drugged Driving Prevention Fund.

3. $6 of the original or renewal fee for a commercial

driver's license and $6 of the commercial learner's permit

fee when the permit is issued to any person holding a valid

Illinois driver's license, shall be paid into the

CDLIS/AAMVAnet/NMVTIS Trust Fund.

4. $30 of the $70 fee for reinstatement of a license

suspended under the Family Financial Responsibility Law

shall be paid into the Family Responsibility Fund.

5. The $5 fee for each original or renewal M or L

endorsement shall be deposited into the Cycle Rider Safety

Training Fund.

6. $20 of any original or renewal fee for a commercial

driver's license or commercial learner's permit shall be

paid into the Motor Carrier Safety Inspection Fund.

7. The following amounts shall be paid into the

General Revenue Fund:

(A) $190 of the $250 reinstatement fee for a

summary suspension under Section 11-501.1 or a

suspension under Section 11-501.9;

(B) $40 of the $70 reinstatement fee for any other

suspension provided in subsection (b) of this Section;

and

(C) $440 of the $500 reinstatement fee for a first

offense revocation and $310 of the $500 reinstatement

fee for a second or subsequent revocation.

8. Fees collected under paragraph (4) of subsection

(d) and subsection (h) of Section 6-205 of this Code;

subparagraph (C) of paragraph 3 of subsection (c) of

Section 6-206 of this Code; and paragraph (4) of

subsection (a) of Section 6-206.1 of this Code, shall be

paid into the funds set forth in those Sections.

(d) All of the proceeds of the additional fees imposed by

this amendatory Act of the 96th General Assembly shall be

deposited into the Capital Projects Fund.

(e) The additional fees imposed by this amendatory Act of

the 96th General Assembly shall become effective 90 days after

becoming law. The additional fees imposed by this amendatory

Act of the 103rd General Assembly shall become effective July

1, 2023 and shall be paid into the Secretary of State Special

Services Fund.

(f) As used in this Section, "active-duty member of the

United States Armed Forces" means a member of the Armed

Services or Reserve Forces of the United States or a member of

the Illinois National Guard who is called to active duty

pursuant to an executive order of the President of the United

States, an act of the Congress of the United States, or an

order of the Governor.

(Source: P.A. 100-590, eff. 6-8-18; 100-803, eff. 1-1-19;

101-81, eff. 7-12-19.)

ARTICLE 99.

Section 99-5. The State Employees Group Insurance Act of

1971 is amended by changing Section 6.11 and adding Sections

6.11B and 6.11C as follows:

(5 ILCS 375/6.11)

(Text of Section before amendment by P.A. 102-768)

Sec. 6.11. Required health benefits; Illinois Insurance

Code requirements. The program of health benefits shall

provide the post-mastectomy care benefits required to be

covered by a policy of accident and health insurance under

Section 356t of the Illinois Insurance Code. The program of

health benefits shall provide the coverage required under

Sections 356g, 356g.5, 356g.5-1, 356m, 356q, 356u, 356w, 356x,

356z.2, 356z.4, 356z.4a, 356z.6, 356z.8, 356z.9, 356z.10,

356z.11, 356z.12, 356z.13, 356z.14, 356z.15, 356z.17, 356z.22,

356z.25, 356z.26, 356z.29, 356z.30a, 356z.32, 356z.33,

356z.36, 356z.40, 356z.41, 356z.45, 356z.46, 356z.47, 356z.51,

356z.53, 356z.54, 356z.56, 356z.57, 356z.59, and 356z.60 of

the Illinois Insurance Code. The program of health benefits

must comply with Sections 155.22a, 155.37, 355b, 356z.19,

370c, and 370c.1 and Article XXXIIB of the Illinois Insurance

Code. The program of health benefits shall provide the

coverage required under Section 356m of the Illinois Insurance

Code and, for the employees of the State Employee Group

Insurance Program only, the coverage as also provided in

Section 6.11B of this Act. The Department of Insurance shall

enforce the requirements of this Section with respect to

Sections 370c and 370c.1 of the Illinois Insurance Code; all

other requirements of this Section shall be enforced by the

Department of Central Management Services.

Rulemaking authority to implement Public Act 95-1045, if

any, is conditioned on the rules being adopted in accordance

with all provisions of the Illinois Administrative Procedure

Act and all rules and procedures of the Joint Committee on

Administrative Rules; any purported rule not so adopted, for

whatever reason, is unauthorized.

(Source: P.A. 101-13, eff. 6-12-19; 101-281, eff. 1-1-20;

101-393, eff. 1-1-20; 101-452, eff. 1-1-20; 101-461, eff.

1-1-20; 101-625, eff. 1-1-21; 102-30, eff. 1-1-22; 102-103,

eff. 1-1-22; 102-203, eff. 1-1-22; 102-306, eff. 1-1-22;

102-642, eff. 1-1-22; 102-665, eff. 10-8-21; 102-731, eff.

1-1-23; 102-804, eff. 1-1-23; 102-813, eff. 5-13-22; 102-816,

eff. 1-1-23; 102-860, eff. 1-1-23; 102-1093, eff. 1-1-23;

revised 12-13-22.)

(Text of Section after amendment by P.A. 102-768)

Sec. 6.11. Required health benefits; Illinois Insurance

Code requirements. The program of health benefits shall

provide the post-mastectomy care benefits required to be

covered by a policy of accident and health insurance under

Section 356t of the Illinois Insurance Code. The program of

health benefits shall provide the coverage required under

Sections 356g, 356g.5, 356g.5-1, 356m, 356q, 356u, 356w, 356x,

356z.2, 356z.4, 356z.4a, 356z.6, 356z.8, 356z.9, 356z.10,

356z.11, 356z.12, 356z.13, 356z.14, 356z.15, 356z.17, 356z.22,

356z.25, 356z.26, 356z.29, 356z.30a, 356z.32, 356z.33,

356z.36, 356z.40, 356z.41, 356z.45, 356z.46, 356z.47, 356z.51,

356z.53, 356z.54, 356z.55, 356z.56, 356z.57, 356z.59, and

356z.60 of the Illinois Insurance Code. The program of health

benefits must comply with Sections 155.22a, 155.37, 355b,

356z.19, 370c, and 370c.1 and Article XXXIIB of the Illinois

Insurance Code. The program of health benefits shall provide

the coverage required under Section 356m of the Illinois

Insurance Code and, for the employees of the State Employee

Group Insurance Program only, the coverage as also provided in

Section 6.11B of this Act. The Department of Insurance shall

enforce the requirements of this Section with respect to

Sections 370c and 370c.1 of the Illinois Insurance Code; all

other requirements of this Section shall be enforced by the

Department of Central Management Services.

Rulemaking authority to implement Public Act 95-1045, if

any, is conditioned on the rules being adopted in accordance

with all provisions of the Illinois Administrative Procedure

Act and all rules and procedures of the Joint Committee on

Administrative Rules; any purported rule not so adopted, for

whatever reason, is unauthorized.

(Source: P.A. 101-13, eff. 6-12-19; 101-281, eff. 1-1-20;

101-393, eff. 1-1-20; 101-452, eff. 1-1-20; 101-461, eff.

1-1-20; 101-625, eff. 1-1-21; 102-30, eff. 1-1-22; 102-103,

eff. 1-1-22; 102-203, eff. 1-1-22; 102-306, eff. 1-1-22;

102-642, eff. 1-1-22; 102-665, eff. 10-8-21; 102-731, eff.

1-1-23; 102-768, eff. 1-1-24; 102-804, eff. 1-1-23; 102-813,

eff. 5-13-22; 102-816, eff. 1-1-23; 102-860, eff. 1-1-23;

102-1093, eff. 1-1-23; 102-1117, eff. 1-13-23.)

(5 ILCS 375/6.11B new)

Sec. 6.11B. Infertility coverage.

(a) Beginning on January 1, 2024, the State Employees

Group Insurance Program shall provide coverage for the

diagnosis and treatment of infertility, including, but not

limited to, in vitro fertilization, uterine embryo lavage,

embryo transfer, artificial insemination, gamete

intrafallopian tube transfer, zygote intrafallopian tube

transfer, and low tubal ovum transfer. The coverage required

shall include procedures necessary to screen or diagnose a

fertilized egg before implantation, including, but not limited

to, preimplantation genetic diagnosis, preimplantation genetic

screening, and prenatal genetic diagnosis.

(b) Beginning on January 1, 2024, coverage under this

Section for procedures for in vitro fertilization, gamete

intrafallopian tube transfer, or zygote intrafallopian tube

transfer shall be required only if the procedures:

(1) are considered medically appropriate based on

clinical guidelines or standards developed by the American

Society for Reproductive Medicine, the American College of

Obstetricians and Gynecologists, or the Society for

Assisted Reproductive Technology; and

(2) are performed at medical facilities or clinics

that conform to the American College of Obstetricians and

Gynecologists guidelines for in vitro fertilization or the

American Society for Reproductive Medicine minimum

standards for practices offering assisted reproductive

technologies.

(c) As used in this Section, "infertility" means a

disease, condition, or status characterized by:

(1) a failure to establish a pregnancy or to carry a

pregnancy to live birth after 12 months of regular,

unprotected sexual intercourse if the woman is 35 years of

age or younger, or after 6 months of regular, unprotected

sexual intercourse if the woman is over 35 years of age;

conceiving but having a miscarriage does not restart the

12-month or 6-month term for determining infertility;

(2) a person's inability to reproduce either as a

single individual or with a partner without medical

intervention; or

(3) a licensed physician's findings based on a

patient's medical, sexual, and reproductive history, age,

physical findings, or diagnostic testing.

(d) The State Employees Group Insurance Program may not

impose any exclusions, limitations, or other restrictions on

coverage of fertility medications that are different from

those imposed on any other prescription medications, nor may

it impose any exclusions, limitations, or other restrictions

on coverage of any fertility services based on a covered

individual's participation in fertility services provided by

or to a third party, nor may it impose deductibles,

copayments, coinsurance, benefit maximums, waiting periods, or

any other limitations on coverage for the diagnosis of

infertility, treatment for infertility, and standard fertility

preservation services, except as provided in this Section,

that are different from those imposed upon benefits for

services not related to infertility.

(5 ILCS 375/6.11C new)

Sec. 6.11C. Coverage for injectable medicines to improve

glucose or weight loss. Beginning on January 1, 2024, the

State Employees Group Insurance Program shall provide coverage

for all types of injectable medicines prescribed on-label or

off-label to improve glucose or weight loss for use by adults

diagnosed or previously diagnosed with prediabetes,

gestational diabetes, or obesity. To continue to qualify for

coverage under this Section, covered members must participate

in a lifestyle management plan administered by their health

plan. This Section does not apply to individuals covered by a

Medicare Advantage Prescription Drug Plan.

ARTICLE 100.

Section 100-5. The Counties Code is amended by changing

Section 3-4014 as follows:

(55 ILCS 5/3-4014)

Sec. 3-4014. Public Defender Fund defender grant program.

(a) (Blank). Subject to appropriation, the Administrative

Office of the Illinois Courts shall establish a grant program

for counties with a population of 3,000,000 or less for the

purpose of training and hiring attorneys on contract to assist

the county public defender in pretrial detention hearings. The

Administrative Office of the Illinois Courts may establish, by

rule, administrative procedures for the grant program,

including application procedures and requirements concerning

grant agreements, certifications, payment methodologies, and

other accountability measures that may be imposed upon

participants in the program. Emergency rules may be adopted to

implement the program in accordance with Section 5-45 of the

Illinois Administrative Procedure Act.

(b) The Public Defender Fund is created as a special fund

in the State treasury. All money in the Public Defender Fund

shall be used, subject to appropriation, by the Illinois

Supreme Court to provide funding to counties with a population

of 3,000,000 or less for public defenders and public defender

services pursuant to this Section 3-4014.

(Source: P.A. 102-1104, eff. 12-6-22.)

ARTICLE 105.

Section 105-5. The School Code is amended by changing

Section 2-3.192 as follows:

(105 ILCS 5/2-3.192)

(Section scheduled to be repealed on July 1, 2023)

Sec. 2-3.192. Significant loss grant program. Subject to

specific State appropriation, the State Board shall make

Significant Loss Grants available to school districts that

meet all of the following requirements:

(1) The district has been affected by a recent

substantial loss of contributions from a single taxpayer

that resulted in either a significant loss of the overall

district Equalized Assessed Value or a significant loss in

property tax revenue from January 1, 2018 through the

effective date of this amendatory Act of the 103rd 102nd

General Assembly.

(2) The district's total equalized assessed value is

significantly derived from a single taxpayer.

(3) The district's administrative office is located in

a county with less than 30,000 inhabitants.

(4) The district has a total student enrollment of

less than 500 students as published on the most recent

Illinois School Report Card.

(5) The district has a low income concentration of at

least 45% as published on the most recent Illinois School

Report Card.

The Professional Review Panel shall make recommendations

to the State Board regarding grant eligibility and

allocations. The State Board shall determine grant eligibility

and allocations. This Section is repealed on July 1, 2024

2023.

(Source: P.A. 102-699, eff. 4-19-22.)

ARTICLE 110.

Section 110-5. The Illinois Gambling Act is amended by

changing Section 13 as follows:

(230 ILCS 10/13) (from Ch. 120, par. 2413)

Sec. 13. Wagering tax; rate; distribution.

(a) Until January 1, 1998, a tax is imposed on the adjusted

gross receipts received from gambling games authorized under

this Act at the rate of 20%.

(a-1) From January 1, 1998 until July 1, 2002, a privilege

tax is imposed on persons engaged in the business of

conducting riverboat gambling operations, based on the

adjusted gross receipts received by a licensed owner from

gambling games authorized under this Act at the following

rates:

15% of annual adjusted gross receipts up to and

including $25,000,000;

20% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $50,000,000;

25% of annual adjusted gross receipts in excess of

$50,000,000 but not exceeding $75,000,000;

30% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $100,000,000;

35% of annual adjusted gross receipts in excess of

$100,000,000.

(a-2) From July 1, 2002 until July 1, 2003, a privilege tax

is imposed on persons engaged in the business of conducting

riverboat gambling operations, other than licensed managers

conducting riverboat gambling operations on behalf of the

State, based on the adjusted gross receipts received by a

licensed owner from gambling games authorized under this Act

at the following rates:

15% of annual adjusted gross receipts up to and

including $25,000,000;

22.5% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $50,000,000;

27.5% of annual adjusted gross receipts in excess of

$50,000,000 but not exceeding $75,000,000;

32.5% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $100,000,000;

37.5% of annual adjusted gross receipts in excess of

$100,000,000 but not exceeding $150,000,000;

45% of annual adjusted gross receipts in excess of

$150,000,000 but not exceeding $200,000,000;

50% of annual adjusted gross receipts in excess of

$200,000,000.

(a-3) Beginning July 1, 2003, a privilege tax is imposed

on persons engaged in the business of conducting riverboat

gambling operations, other than licensed managers conducting

riverboat gambling operations on behalf of the State, based on

the adjusted gross receipts received by a licensed owner from

gambling games authorized under this Act at the following

rates:

15% of annual adjusted gross receipts up to and

including $25,000,000;

27.5% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $37,500,000;

32.5% of annual adjusted gross receipts in excess of

$37,500,000 but not exceeding $50,000,000;

37.5% of annual adjusted gross receipts in excess of

$50,000,000 but not exceeding $75,000,000;

45% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $100,000,000;

50% of annual adjusted gross receipts in excess of

$100,000,000 but not exceeding $250,000,000;

70% of annual adjusted gross receipts in excess of

$250,000,000.

An amount equal to the amount of wagering taxes collected

under this subsection (a-3) that are in addition to the amount

of wagering taxes that would have been collected if the

wagering tax rates under subsection (a-2) were in effect shall

be paid into the Common School Fund.

The privilege tax imposed under this subsection (a-3)

shall no longer be imposed beginning on the earlier of (i) July

1, 2005; (ii) the first date after June 20, 2003 that riverboat

gambling operations are conducted pursuant to a dormant

license; or (iii) the first day that riverboat gambling

operations are conducted under the authority of an owners

license that is in addition to the 10 owners licenses

initially authorized under this Act. For the purposes of this

subsection (a-3), the term "dormant license" means an owners

license that is authorized by this Act under which no

riverboat gambling operations are being conducted on June 20,

2003.

(a-4) Beginning on the first day on which the tax imposed

under subsection (a-3) is no longer imposed and ending upon

the imposition of the privilege tax under subsection (a-5) of

this Section, a privilege tax is imposed on persons engaged in

the business of conducting gambling operations, other than

licensed managers conducting riverboat gambling operations on

behalf of the State, based on the adjusted gross receipts

received by a licensed owner from gambling games authorized

under this Act at the following rates:

15% of annual adjusted gross receipts up to and

including $25,000,000;

22.5% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $50,000,000;

27.5% of annual adjusted gross receipts in excess of

$50,000,000 but not exceeding $75,000,000;

32.5% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $100,000,000;

37.5% of annual adjusted gross receipts in excess of

$100,000,000 but not exceeding $150,000,000;

45% of annual adjusted gross receipts in excess of

$150,000,000 but not exceeding $200,000,000;

50% of annual adjusted gross receipts in excess of

$200,000,000.

For the imposition of the privilege tax in this subsection

(a-4), amounts paid pursuant to item (1) of subsection (b) of

Section 56 of the Illinois Horse Racing Act of 1975 shall not

be included in the determination of adjusted gross receipts.

(a-5)(1) Beginning on July 1, 2020, a privilege tax is

imposed on persons engaged in the business of conducting

gambling operations, other than the owners licensee under

paragraph (1) of subsection (e-5) of Section 7 and licensed

managers conducting riverboat gambling operations on behalf of

the State, based on the adjusted gross receipts received by

such licensee from the gambling games authorized under this

Act. The privilege tax for all gambling games other than table

games, including, but not limited to, slot machines, video

game of chance gambling, and electronic gambling games shall

be at the following rates:

15% of annual adjusted gross receipts up to and

including $25,000,000;

22.5% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $50,000,000;

27.5% of annual adjusted gross receipts in excess of

$50,000,000 but not exceeding $75,000,000;

32.5% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $100,000,000;

37.5% of annual adjusted gross receipts in excess of

$100,000,000 but not exceeding $150,000,000;

45% of annual adjusted gross receipts in excess of

$150,000,000 but not exceeding $200,000,000;

50% of annual adjusted gross receipts in excess of

$200,000,000.

The privilege tax for table games shall be at the

following rates:

15% of annual adjusted gross receipts up to and

including $25,000,000;

20% of annual adjusted gross receipts in excess of

$25,000,000.

For the imposition of the privilege tax in this subsection

(a-5), amounts paid pursuant to item (1) of subsection (b) of

Section 56 of the Illinois Horse Racing Act of 1975 shall not

be included in the determination of adjusted gross receipts.

(2) Beginning on the first day that an owners licensee

under paragraph (1) of subsection (e-5) of Section 7 conducts

gambling operations, either in a temporary facility or a

permanent facility, a privilege tax is imposed on persons

engaged in the business of conducting gambling operations

under paragraph (1) of subsection (e-5) of Section 7, other

than licensed managers conducting riverboat gambling

operations on behalf of the State, based on the adjusted gross

receipts received by such licensee from the gambling games

authorized under this Act. The privilege tax for all gambling

games other than table games, including, but not limited to,

slot machines, video game of chance gambling, and electronic

gambling games shall be at the following rates:

12% of annual adjusted gross receipts up to and

including $25,000,000 to the State and 10.5% of annual

adjusted gross receipts up to and including $25,000,000 to

the City of Chicago;

16% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $50,000,000 to the State and

14% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $50,000,000 to the City of

Chicago;

20.1% of annual adjusted gross receipts in excess of

$50,000,000 but not exceeding $75,000,000 to the State and

17.4% of annual adjusted gross receipts in excess of

$50,000,000 but not exceeding $75,000,000 to the City of

Chicago;

21.4% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $100,000,000 to the State

and 18.6% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $100,000,000 to the City of

Chicago;

22.7% of annual adjusted gross receipts in excess of

$100,000,000 but not exceeding $150,000,000 to the State

and 19.8% of annual adjusted gross receipts in excess of

$100,000,000 but not exceeding $150,000,000 to the City of

Chicago;

24.1% of annual adjusted gross receipts in excess of

$150,000,000 but not exceeding $225,000,000 to the State

and 20.9% of annual adjusted gross receipts in excess of

$150,000,000 but not exceeding $225,000,000 to the City of

Chicago;

26.8% of annual adjusted gross receipts in excess of

$225,000,000 but not exceeding $1,000,000,000 to the State

and 23.2% of annual adjusted gross receipts in excess of

$225,000,000 but not exceeding $1,000,000,000 to the City

of Chicago;

40% of annual adjusted gross receipts in excess of

$1,000,000,000 to the State and 34.7% of annual gross

receipts in excess of $1,000,000,000 to the City of

Chicago.

The privilege tax for table games shall be at the

following rates:

8.1% of annual adjusted gross receipts up to and

including $25,000,000 to the State and 6.9% of annual

adjusted gross receipts up to and including $25,000,000 to

the City of Chicago;

10.7% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $75,000,000 to the State and

9.3% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $75,000,000 to the City of

Chicago;

11.2% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $175,000,000 to the State

and 9.8% of annual adjusted gross receipts in excess of

$75,000,000 but not exceeding $175,000,000 to the City of

Chicago;

13.5% of annual adjusted gross receipts in excess of

$175,000,000 but not exceeding $225,000,000 to the State

and 11.5% of annual adjusted gross receipts in excess of

$175,000,000 but not exceeding $225,000,000 to the City of

Chicago;

15.1% of annual adjusted gross receipts in excess of

$225,000,000 but not exceeding $275,000,000 to the State

and 12.9% of annual adjusted gross receipts in excess of

$225,000,000 but not exceeding $275,000,000 to the City of

Chicago;

16.2% of annual adjusted gross receipts in excess of

$275,000,000 but not exceeding $375,000,000 to the State

and 13.8% of annual adjusted gross receipts in excess of

$275,000,000 but not exceeding $375,000,000 to the City of

Chicago;

18.9% of annual adjusted gross receipts in excess of

$375,000,000 to the State and 16.1% of annual gross

receipts in excess of $375,000,000 to the City of Chicago.

For the imposition of the privilege tax in this subsection

(a-5), amounts paid pursuant to item (1) of subsection (b) of

Section 56 of the Illinois Horse Racing Act of 1975 shall not

be included in the determination of adjusted gross receipts.

(3) Notwithstanding the provisions of this subsection

(a-5), for the first 10 years that the privilege tax is imposed

under this subsection (a-5) or until the year preceding the

calendar year in which paragraph (4) becomes operative,

whichever occurs first, the privilege tax shall be imposed on

the modified annual adjusted gross receipts of a riverboat or

casino conducting gambling operations in the City of East St.

Louis, unless:

(1) the riverboat or casino fails to employ at least

450 people, except no minimum employment shall be required

during 2020 and 2021 or during periods that the riverboat

or casino is closed on orders of State officials for

public health emergencies or other emergencies not caused

by the riverboat or casino;

(2) the riverboat or casino fails to maintain

operations in a manner consistent with this Act or is not a

viable riverboat or casino subject to the approval of the

Board; or

(3) the owners licensee is not an entity in which

employees participate in an employee stock ownership plan

or in which the owners licensee sponsors a 401(k)

retirement plan and makes a matching employer contribution

equal to at least one-quarter of the first 12% or one-half

of the first 6% of each participating employee's

contribution, not to exceed any limitations under federal

laws and regulations.

(4) Notwithstanding the provisions of this subsection

(a-5), for 10 calendar years beginning in the year that

gambling operations commence either in a temporary or

permanent facility at an organization gaming facility located

in the City of Collinsville if the facility commences

operations within 3 years of the effective date of the changes

made to this Section by this amendatory Act of the 103rd

General Assembly, the privilege tax imposed under this

subsection (a-5) on a riverboat or casino conducting gambling

operations in the City of East St. Louis shall be reduced, if

applicable, by an amount equal to the difference in adjusted

gross receipts for the 2022 calendar year less the current

year's adjusted gross receipts, unless:

(A) the riverboat or casino fails to employ at least

350 people, except that no minimum employment shall be

required during periods that the riverboat or casino is

closed on orders of State officials for public health

emergencies or other emergencies not caused by the

riverboat or casino;

(B) the riverboat or casino fails to maintain

operations in a manner consistent with this Act or is not a

viable riverboat or casino subject to the approval of the

Board; or

(C) the riverboat or casino fails to submit audited

financial statements to the Board prepared by an

accounting firm that has been preapproved by the Board and

such statements were prepared in accordance with the

provisions of the Financial Accounting Standards Board

Accounting Standards Codification under nongovernmental

accounting principles generally accepted in the United

States.

As used in this subsection (a-5), "modified annual

adjusted gross receipts" means:

(A) for calendar year 2020, the annual adjusted gross

receipts for the current year minus the difference between

an amount equal to the average annual adjusted gross

receipts from a riverboat or casino conducting gambling

operations in the City of East St. Louis for 2014, 2015,

2016, 2017, and 2018 and the annual adjusted gross

receipts for 2018;

(B) for calendar year 2021, the annual adjusted gross

receipts for the current year minus the difference between

an amount equal to the average annual adjusted gross

receipts from a riverboat or casino conducting gambling

operations in the City of East St. Louis for 2014, 2015,

2016, 2017, and 2018 and the annual adjusted gross

receipts for 2019; and

(C) for calendar years 2022 through 2029, the annual

adjusted gross receipts for the current year minus the

difference between an amount equal to the average annual

adjusted gross receipts from a riverboat or casino

conducting gambling operations in the City of East St.

Louis for 3 years preceding the current year and the

annual adjusted gross receipts for the immediately

preceding year.

(a-6) From June 28, 2019 (the effective date of Public Act

101-31) until June 30, 2023, an owners licensee that conducted

gambling operations prior to January 1, 2011 shall receive a

dollar-for-dollar credit against the tax imposed under this

Section for any renovation or construction costs paid by the

owners licensee, but in no event shall the credit exceed

$2,000,000.

Additionally, from June 28, 2019 (the effective date of

Public Act 101-31) until December 31, 2024, an owners licensee

that (i) is located within 15 miles of the Missouri border, and

(ii) has at least 3 riverboats, casinos, or their equivalent

within a 45-mile radius, may be authorized to relocate to a new

location with the approval of both the unit of local

government designated as the home dock and the Board, so long

as the new location is within the same unit of local government

and no more than 3 miles away from its original location. Such

owners licensee shall receive a credit against the tax imposed

under this Section equal to 8% of the total project costs, as

approved by the Board, for any renovation or construction

costs paid by the owners licensee for the construction of the

new facility, provided that the new facility is operational by

July 1, 2024. In determining whether or not to approve a

relocation, the Board must consider the extent to which the

relocation will diminish the gaming revenues received by other

Illinois gaming facilities.

(a-7) Beginning in the initial adjustment year and through

the final adjustment year, if the total obligation imposed

pursuant to either subsection (a-5) or (a-6) will result in an

owners licensee receiving less after-tax adjusted gross

receipts than it received in calendar year 2018, then the

total amount of privilege taxes that the owners licensee is

required to pay for that calendar year shall be reduced to the

extent necessary so that the after-tax adjusted gross receipts

in that calendar year equals the after-tax adjusted gross

receipts in calendar year 2018, but the privilege tax

reduction shall not exceed the annual adjustment cap. If

pursuant to this subsection (a-7), the total obligation

imposed pursuant to either subsection (a-5) or (a-6) shall be

reduced, then the owners licensee shall not receive a refund

from the State at the end of the subject calendar year but

instead shall be able to apply that amount as a credit against

any payments it owes to the State in the following calendar

year to satisfy its total obligation under either subsection

(a-5) or (a-6). The credit for the final adjustment year shall

occur in the calendar year following the final adjustment

year.

If an owners licensee that conducted gambling operations

prior to January 1, 2019 expands its riverboat or casino,

including, but not limited to, with respect to its gaming

floor, additional non-gaming amenities such as restaurants,

bars, and hotels and other additional facilities, and incurs

construction and other costs related to such expansion from

June 28, 2019 (the effective date of Public Act 101-31) until

June 28, 2024 (the 5th anniversary of the effective date of

Public Act 101-31), then for each $15,000,000 spent for any

such construction or other costs related to expansion paid by

the owners licensee, the final adjustment year shall be

extended by one year and the annual adjustment cap shall

increase by 0.2% of adjusted gross receipts during each

calendar year until and including the final adjustment year.

No further modifications to the final adjustment year or

annual adjustment cap shall be made after $75,000,000 is

incurred in construction or other costs related to expansion

so that the final adjustment year shall not extend beyond the

9th calendar year after the initial adjustment year, not

including the initial adjustment year, and the annual

adjustment cap shall not exceed 4% of adjusted gross receipts

in a particular calendar year. Construction and other costs

related to expansion shall include all project related costs,

including, but not limited to, all hard and soft costs,

financing costs, on or off-site ground, road or utility work,

cost of gaming equipment and all other personal property,

initial fees assessed for each incremental gaming position,

and the cost of incremental land acquired for such expansion.

Soft costs shall include, but not be limited to, legal fees,

architect, engineering and design costs, other consultant

costs, insurance cost, permitting costs, and pre-opening costs

related to the expansion, including, but not limited to, any

of the following: marketing, real estate taxes, personnel,

training, travel and out-of-pocket expenses, supply,

inventory, and other costs, and any other project related soft

costs.

To be eligible for the tax credits in subsection (a-6),

all construction contracts shall include a requirement that

the contractor enter into a project labor agreement with the

building and construction trades council with geographic

jurisdiction of the location of the proposed gaming facility.

Notwithstanding any other provision of this subsection

(a-7), this subsection (a-7) does not apply to an owners

licensee unless such owners licensee spends at least

$15,000,000 on construction and other costs related to its

expansion, excluding the initial fees assessed for each

incremental gaming position.

This subsection (a-7) does not apply to owners licensees

authorized pursuant to subsection (e-5) of Section 7 of this

Act.

For purposes of this subsection (a-7):

"Building and construction trades council" means any

organization representing multiple construction entities that

are monitoring or attentive to compliance with public or

workers' safety laws, wage and hour requirements, or other

statutory requirements or that are making or maintaining

collective bargaining agreements.

"Initial adjustment year" means the year commencing on

January 1 of the calendar year immediately following the

earlier of the following:

(1) the commencement of gambling operations, either in

a temporary or permanent facility, with respect to the

owners license authorized under paragraph (1) of

subsection (e-5) of Section 7 of this Act; or

(2) June 28, 2021 (24 months after the effective date

of Public Act 101-31);

provided the initial adjustment year shall not commence

earlier than June 28, 2020 (12 months after the effective date

of Public Act 101-31).

"Final adjustment year" means the 2nd calendar year after

the initial adjustment year, not including the initial

adjustment year, and as may be extended further as described

in this subsection (a-7).

"Annual adjustment cap" means 3% of adjusted gross

receipts in a particular calendar year, and as may be

increased further as otherwise described in this subsection

(a-7).

(a-8) Riverboat gambling operations conducted by a

licensed manager on behalf of the State are not subject to the

tax imposed under this Section.

(a-9) Beginning on January 1, 2020, the calculation of

gross receipts or adjusted gross receipts, for the purposes of

this Section, for a riverboat, a casino, or an organization

gaming facility shall not include the dollar amount of

non-cashable vouchers, coupons, and electronic promotions

redeemed by wagerers upon the riverboat, in the casino, or in

the organization gaming facility up to and including an amount

not to exceed 20% of a riverboat's, a casino's, or an

organization gaming facility's adjusted gross receipts.

The Illinois Gaming Board shall submit to the General

Assembly a comprehensive report no later than March 31, 2023

detailing, at a minimum, the effect of removing non-cashable

vouchers, coupons, and electronic promotions from this

calculation on net gaming revenues to the State in calendar

years 2020 through 2022, the increase or reduction in wagerers

as a result of removing non-cashable vouchers, coupons, and

electronic promotions from this calculation, the effect of the

tax rates in subsection (a-5) on net gaming revenues to this

State, and proposed modifications to the calculation.

(a-10) The taxes imposed by this Section shall be paid by

the licensed owner or the organization gaming licensee to the

Board not later than 5:00 o'clock p.m. of the day after the day

when the wagers were made.

(a-15) If the privilege tax imposed under subsection (a-3)

is no longer imposed pursuant to item (i) of the last paragraph

of subsection (a-3), then by June 15 of each year, each owners

licensee, other than an owners licensee that admitted

1,000,000 persons or fewer in calendar year 2004, must, in

addition to the payment of all amounts otherwise due under

this Section, pay to the Board a reconciliation payment in the

amount, if any, by which the licensed owner's base amount

exceeds the amount of net privilege tax paid by the licensed

owner to the Board in the then current State fiscal year. A

licensed owner's net privilege tax obligation due for the

balance of the State fiscal year shall be reduced up to the

total of the amount paid by the licensed owner in its June 15

reconciliation payment. The obligation imposed by this

subsection (a-15) is binding on any person, firm, corporation,

or other entity that acquires an ownership interest in any

such owners license. The obligation imposed under this

subsection (a-15) terminates on the earliest of: (i) July 1,

2007, (ii) the first day after August 23, 2005 (the effective

date of Public Act 94-673) that riverboat gambling operations

are conducted pursuant to a dormant license, (iii) the first

day that riverboat gambling operations are conducted under the

authority of an owners license that is in addition to the 10

owners licenses initially authorized under this Act, or (iv)

the first day that a licensee under the Illinois Horse Racing

Act of 1975 conducts gaming operations with slot machines or

other electronic gaming devices. The Board must reduce the

obligation imposed under this subsection (a-15) by an amount

the Board deems reasonable for any of the following reasons:

(A) an act or acts of God, (B) an act of bioterrorism or

terrorism or a bioterrorism or terrorism threat that was

investigated by a law enforcement agency, or (C) a condition

beyond the control of the owners licensee that does not result

from any act or omission by the owners licensee or any of its

agents and that poses a hazardous threat to the health and

safety of patrons. If an owners licensee pays an amount in

excess of its liability under this Section, the Board shall

apply the overpayment to future payments required under this

Section.

For purposes of this subsection (a-15):

"Act of God" means an incident caused by the operation of

an extraordinary force that cannot be foreseen, that cannot be

avoided by the exercise of due care, and for which no person

can be held liable.

"Base amount" means the following:

For a riverboat in Alton, $31,000,000.

For a riverboat in East Peoria, $43,000,000.

For the Empress riverboat in Joliet, $86,000,000.

For a riverboat in Metropolis, $45,000,000.

For the Harrah's riverboat in Joliet, $114,000,000.

For a riverboat in Aurora, $86,000,000.

For a riverboat in East St. Louis, $48,500,000.

For a riverboat in Elgin, $198,000,000.

"Dormant license" has the meaning ascribed to it in

subsection (a-3).

"Net privilege tax" means all privilege taxes paid by a

licensed owner to the Board under this Section, less all

payments made from the State Gaming Fund pursuant to

subsection (b) of this Section.

The changes made to this subsection (a-15) by Public Act

94-839 are intended to restate and clarify the intent of

Public Act 94-673 with respect to the amount of the payments

required to be made under this subsection by an owners

licensee to the Board.

(b) From the tax revenue from riverboat or casino gambling

deposited in the State Gaming Fund under this Section, an

amount equal to 5% of adjusted gross receipts generated by a

riverboat or a casino, other than a riverboat or casino

designated in paragraph (1), (3), or (4) of subsection (e-5)

of Section 7, shall be paid monthly, subject to appropriation

by the General Assembly, to the unit of local government in

which the casino is located or that is designated as the home

dock of the riverboat. Notwithstanding anything to the

contrary, beginning on the first day that an owners licensee

under paragraph (1), (2), (3), (4), (5), or (6) of subsection

(e-5) of Section 7 conducts gambling operations, either in a

temporary facility or a permanent facility, and for 2 years

thereafter, a unit of local government designated as the home

dock of a riverboat whose license was issued before January 1,

2019, other than a riverboat conducting gambling operations in

the City of East St. Louis, shall not receive less under this

subsection (b) than the amount the unit of local government

received under this subsection (b) in calendar year 2018.

Notwithstanding anything to the contrary and because the City

of East St. Louis is a financially distressed city, beginning

on the first day that an owners licensee under paragraph (1),

(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7

conducts gambling operations, either in a temporary facility

or a permanent facility, and for 10 years thereafter, a unit of

local government designated as the home dock of a riverboat

conducting gambling operations in the City of East St. Louis

shall not receive less under this subsection (b) than the

amount the unit of local government received under this

subsection (b) in calendar year 2018.

From the tax revenue deposited in the State Gaming Fund

pursuant to riverboat or casino gambling operations conducted

by a licensed manager on behalf of the State, an amount equal

to 5% of adjusted gross receipts generated pursuant to those

riverboat or casino gambling operations shall be paid monthly,

subject to appropriation by the General Assembly, to the unit

of local government that is designated as the home dock of the

riverboat upon which those riverboat gambling operations are

conducted or in which the casino is located.

From the tax revenue from riverboat or casino gambling

deposited in the State Gaming Fund under this Section, an

amount equal to 5% of the adjusted gross receipts generated by

a riverboat designated in paragraph (3) of subsection (e-5) of

Section 7 shall be divided and remitted monthly, subject to

appropriation, as follows: 70% to Waukegan, 10% to Park City,

15% to North Chicago, and 5% to Lake County.

From the tax revenue from riverboat or casino gambling

deposited in the State Gaming Fund under this Section, an

amount equal to 5% of the adjusted gross receipts generated by

a riverboat designated in paragraph (4) of subsection (e-5) of

Section 7 shall be remitted monthly, subject to appropriation,

as follows: 70% to the City of Rockford, 5% to the City of

Loves Park, 5% to the Village of Machesney, and 20% to

Winnebago County.

From the tax revenue from riverboat or casino gambling

deposited in the State Gaming Fund under this Section, an

amount equal to 5% of the adjusted gross receipts generated by

a riverboat designated in paragraph (5) of subsection (e-5) of

Section 7 shall be remitted monthly, subject to appropriation,

as follows: 2% to the unit of local government in which the

riverboat or casino is located, and 3% shall be distributed:

(A) in accordance with a regional capital development plan

entered into by the following communities: Village of Beecher,

City of Blue Island, Village of Burnham, City of Calumet City,

Village of Calumet Park, City of Chicago Heights, City of

Country Club Hills, Village of Crestwood, Village of Crete,

Village of Dixmoor, Village of Dolton, Village of East Hazel

Crest, Village of Flossmoor, Village of Ford Heights, Village

of Glenwood, City of Harvey, Village of Hazel Crest, Village

of Homewood, Village of Lansing, Village of Lynwood, City of

Markham, Village of Matteson, Village of Midlothian, Village

of Monee, City of Oak Forest, Village of Olympia Fields,

Village of Orland Hills, Village of Orland Park, City of Palos

Heights, Village of Park Forest, Village of Phoenix, Village

of Posen, Village of Richton Park, Village of Riverdale,

Village of Robbins, Village of Sauk Village, Village of South

Chicago Heights, Village of South Holland, Village of Steger,

Village of Thornton, Village of Tinley Park, Village of

University Park, and Village of Worth; or (B) if no regional

capital development plan exists, equally among the communities

listed in item (A) to be used for capital expenditures or

public pension payments, or both.

Units of local government may refund any portion of the

payment that they receive pursuant to this subsection (b) to

the riverboat or casino.

(b-4) Beginning on the first day the licensee under

paragraph (5) of subsection (e-5) of Section 7 conducts

gambling operations, either in a temporary facility or a

permanent facility, and ending on July 31, 2042, from the tax

revenue deposited in the State Gaming Fund under this Section,

$5,000,000 shall be paid annually, subject to appropriation,

to the host municipality of that owners licensee of a license

issued or re-issued pursuant to Section 7.1 of this Act before

January 1, 2012. Payments received by the host municipality

pursuant to this subsection (b-4) may not be shared with any

other unit of local government.

(b-5) Beginning on June 28, 2019 (the effective date of

Public Act 101-31), from the tax revenue deposited in the

State Gaming Fund under this Section, an amount equal to 3% of

adjusted gross receipts generated by each organization gaming

facility located outside Madison County shall be paid monthly,

subject to appropriation by the General Assembly, to a

municipality other than the Village of Stickney in which each

organization gaming facility is located or, if the

organization gaming facility is not located within a

municipality, to the county in which the organization gaming

facility is located, except as otherwise provided in this

Section. From the tax revenue deposited in the State Gaming

Fund under this Section, an amount equal to 3% of adjusted

gross receipts generated by an organization gaming facility

located in the Village of Stickney shall be paid monthly,

subject to appropriation by the General Assembly, as follows:

25% to the Village of Stickney, 5% to the City of Berwyn, 50%

to the Town of Cicero, and 20% to the Stickney Public Health

District.

From the tax revenue deposited in the State Gaming Fund

under this Section, an amount equal to 5% of adjusted gross

receipts generated by an organization gaming facility located

in the City of Collinsville shall be paid monthly, subject to

appropriation by the General Assembly, as follows: 30% to the

City of Alton, 30% to the City of East St. Louis, and 40% to

the City of Collinsville.

Municipalities and counties may refund any portion of the

payment that they receive pursuant to this subsection (b-5) to

the organization gaming facility.

(b-6) Beginning on June 28, 2019 (the effective date of

Public Act 101-31), from the tax revenue deposited in the

State Gaming Fund under this Section, an amount equal to 2% of

adjusted gross receipts generated by an organization gaming

facility located outside Madison County shall be paid monthly,

subject to appropriation by the General Assembly, to the

county in which the organization gaming facility is located

for the purposes of its criminal justice system or health care

system.

Counties may refund any portion of the payment that they

receive pursuant to this subsection (b-6) to the organization

gaming facility.

(b-7) From the tax revenue from the organization gaming

licensee located in one of the following townships of Cook

County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or

Worth, an amount equal to 5% of the adjusted gross receipts

generated by that organization gaming licensee shall be

remitted monthly, subject to appropriation, as follows: 2% to

the unit of local government in which the organization gaming

licensee is located, and 3% shall be distributed: (A) in

accordance with a regional capital development plan entered

into by the following communities: Village of Beecher, City of

Blue Island, Village of Burnham, City of Calumet City, Village

of Calumet Park, City of Chicago Heights, City of Country Club

Hills, Village of Crestwood, Village of Crete, Village of

Dixmoor, Village of Dolton, Village of East Hazel Crest,

Village of Flossmoor, Village of Ford Heights, Village of

Glenwood, City of Harvey, Village of Hazel Crest, Village of

Homewood, Village of Lansing, Village of Lynwood, City of

Markham, Village of Matteson, Village of Midlothian, Village

of Monee, City of Oak Forest, Village of Olympia Fields,

Village of Orland Hills, Village of Orland Park, City of Palos

Heights, Village of Park Forest, Village of Phoenix, Village

of Posen, Village of Richton Park, Village of Riverdale,

Village of Robbins, Village of Sauk Village, Village of South

Chicago Heights, Village of South Holland, Village of Steger,

Village of Thornton, Village of Tinley Park, Village of

University Park, and Village of Worth; or (B) if no regional

capital development plan exists, equally among the communities

listed in item (A) to be used for capital expenditures or

public pension payments, or both.

(b-8) In lieu of the payments under subsection (b) of this

Section, from the tax revenue deposited in the State Gaming

Fund pursuant to riverboat or casino gambling operations

conducted by an owners licensee under paragraph (1) of

subsection (e-5) of Section 7, an amount equal to the tax

revenue generated from the privilege tax imposed by paragraph

(2) of subsection (a-5) that is to be paid to the City of

Chicago shall be paid monthly, subject to appropriation by the

General Assembly, as follows: (1) an amount equal to 0.5% of

the annual adjusted gross receipts generated by the owners

licensee under paragraph (1) of subsection (e-5) of Section 7

to the home rule county in which the owners licensee is located

for the purpose of enhancing the county's criminal justice

system; and (2) the balance to the City of Chicago and shall be

expended or obligated by the City of Chicago for pension

payments in accordance with Public Act 99-506.

(c) Appropriations, as approved by the General Assembly,

may be made from the State Gaming Fund to the Board (i) for the

administration and enforcement of this Act and the Video

Gaming Act, (ii) for distribution to the Illinois State Police

and to the Department of Revenue for the enforcement of this

Act and the Video Gaming Act, and (iii) to the Department of

Human Services for the administration of programs to treat

problem gambling, including problem gambling from sports

wagering. The Board's annual appropriations request must

separately state its funding needs for the regulation of

gaming authorized under Section 7.7, riverboat gaming, casino

gaming, video gaming, and sports wagering.

(c-2) An amount equal to 2% of the adjusted gross receipts

generated by an organization gaming facility located within a

home rule county with a population of over 3,000,000

inhabitants shall be paid, subject to appropriation from the

General Assembly, from the State Gaming Fund to the home rule

county in which the organization gaming licensee is located

for the purpose of enhancing the county's criminal justice

system.

(c-3) Appropriations, as approved by the General Assembly,

may be made from the tax revenue deposited into the State

Gaming Fund from organization gaming licensees pursuant to

this Section for the administration and enforcement of this

Act.

(c-4) After payments required under subsections (b),

(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from

the tax revenue from organization gaming licensees deposited

into the State Gaming Fund under this Section, all remaining

amounts from organization gaming licensees shall be

transferred into the Capital Projects Fund.

(c-5) (Blank).

(c-10) Each year the General Assembly shall appropriate

from the General Revenue Fund to the Education Assistance Fund

an amount equal to the amount paid into the Horse Racing Equity

Fund pursuant to subsection (c-5) in the prior calendar year.

(c-15) After the payments required under subsections (b),

(c), and (c-5) have been made, an amount equal to 2% of the

adjusted gross receipts of (1) an owners licensee that

relocates pursuant to Section 11.2, (2) an owners licensee

conducting riverboat gambling operations pursuant to an owners

license that is initially issued after June 25, 1999, or (3)

the first riverboat gambling operations conducted by a

licensed manager on behalf of the State under Section 7.3,

whichever comes first, shall be paid, subject to appropriation

from the General Assembly, from the State Gaming Fund to each

home rule county with a population of over 3,000,000

inhabitants for the purpose of enhancing the county's criminal

justice system.

(c-20) Each year the General Assembly shall appropriate

from the General Revenue Fund to the Education Assistance Fund

an amount equal to the amount paid to each home rule county

with a population of over 3,000,000 inhabitants pursuant to

subsection (c-15) in the prior calendar year.

(c-21) After the payments required under subsections (b),

(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have

been made, an amount equal to 0.5% of the adjusted gross

receipts generated by the owners licensee under paragraph (1)

of subsection (e-5) of Section 7 shall be paid monthly,

subject to appropriation from the General Assembly, from the

State Gaming Fund to the home rule county in which the owners

licensee is located for the purpose of enhancing the county's

criminal justice system.

(c-22) After the payments required under subsections (b),

(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and

(c-21) have been made, an amount equal to 2% of the adjusted

gross receipts generated by the owners licensee under

paragraph (5) of subsection (e-5) of Section 7 shall be paid,

subject to appropriation from the General Assembly, from the

State Gaming Fund to the home rule county in which the owners

licensee is located for the purpose of enhancing the county's

criminal justice system.

(c-25) From July 1, 2013 and each July 1 thereafter

through July 1, 2019, $1,600,000 shall be transferred from the

State Gaming Fund to the Chicago State University Education

Improvement Fund.

On July 1, 2020 and each July 1 thereafter, $3,000,000

shall be transferred from the State Gaming Fund to the Chicago

State University Education Improvement Fund.

(c-30) On July 1, 2013 or as soon as possible thereafter,

$92,000,000 shall be transferred from the State Gaming Fund to

the School Infrastructure Fund and $23,000,000 shall be

transferred from the State Gaming Fund to the Horse Racing

Equity Fund.

(c-35) Beginning on July 1, 2013, in addition to any

amount transferred under subsection (c-30) of this Section,

$5,530,000 shall be transferred monthly from the State Gaming

Fund to the School Infrastructure Fund.

(d) From time to time, through June 30, 2021, the Board

shall transfer the remainder of the funds generated by this

Act into the Education Assistance Fund.

(d-5) Beginning on July 1, 2021, on the last day of each

month, or as soon thereafter as possible, after all the

required expenditures, distributions, and transfers have been

made from the State Gaming Fund for the month pursuant to

subsections (b) through (c-35), at the direction of the Board,

the Comptroller shall direct and the Treasurer shall transfer

$22,500,000, along with any deficiencies in such amounts from

prior months in the same fiscal year, from the State Gaming

Fund to the Education Assistance Fund; then, at the direction

of the Board, the Comptroller shall direct and the Treasurer

shall transfer the remainder of the funds generated by this

Act, if any, from the State Gaming Fund to the Capital Projects

Fund.

(e) Nothing in this Act shall prohibit the unit of local

government designated as the home dock of the riverboat from

entering into agreements with other units of local government

in this State or in other states to share its portion of the

tax revenue.

(f) To the extent practicable, the Board shall administer

and collect the wagering taxes imposed by this Section in a

manner consistent with the provisions of Sections 4, 5, 5a,

5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of

the Retailers' Occupation Tax Act and Section 3-7 of the

Uniform Penalty and Interest Act.

(Source: P.A. 101-31, Article 25, Section 25-910, eff.

6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;

101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.

8-20-21; 102-689, eff. 12-17-21; 102-699, eff. 4-19-22.)

Article 115.

Section 115-5. The Cannabis Regulation and Tax Act is

amended by changing Sections 15-25, 15-35, and 15-35.10 as

follows:

(410 ILCS 705/15-25)

Sec. 15-25. Awarding of Conditional Adult Use Dispensing

Organization Licenses prior to January 1, 2021.

(a) The Department shall issue up to 75 Conditional Adult

Use Dispensing Organization Licenses before May 1, 2020.

(b) The Department shall make the application for a

Conditional Adult Use Dispensing Organization License

available no later than October 1, 2019 and shall accept

applications no later than January 1, 2020.

(c) To ensure the geographic dispersion of Conditional

Adult Use Dispensing Organization License holders, the

following number of licenses shall be awarded in each BLS

Region as determined by each region's percentage of the

State's population:

(1) Bloomington: 1

(2) Cape Girardeau: 1

(3) Carbondale-Marion: 1

(4) Champaign-Urbana: 1

(5) Chicago-Naperville-Elgin: 47

(6) Danville: 1

(7) Davenport-Moline-Rock Island: 1

(8) Decatur: 1

(9) Kankakee: 1

(10) Peoria: 3

(11) Rockford: 2

(12) St. Louis: 4

(13) Springfield: 1

(14) Northwest Illinois nonmetropolitan: 3

(15) West Central Illinois nonmetropolitan: 3

(16) East Central Illinois nonmetropolitan: 2

(17) South Illinois nonmetropolitan: 2

(d) An applicant seeking issuance of a Conditional Adult

Use Dispensing Organization License shall submit an

application on forms provided by the Department. An applicant

must meet the following requirements:

(1) Payment of a nonrefundable application fee of

$5,000 for each license for which the applicant is

applying, which shall be deposited into the Cannabis

Regulation Fund;

(2) Certification that the applicant will comply with

the requirements contained in this Act;

(3) The legal name of the proposed dispensing

organization;

(4) A statement that the dispensing organization

agrees to respond to the Department's supplemental

requests for information;

(5) From each principal officer, a statement

indicating whether that person:

(A) has previously held or currently holds an

ownership interest in a cannabis business

establishment in Illinois; or

(B) has held an ownership interest in a dispensing

organization or its equivalent in another state or

territory of the United States that had the dispensing

organization registration or license suspended,

revoked, placed on probationary status, or subjected

to other disciplinary action;

(6) Disclosure of whether any principal officer has

ever filed for bankruptcy or defaulted on spousal support

or child support obligation;

(7) A resume for each principal officer, including

whether that person has an academic degree, certification,

or relevant experience with a cannabis business

establishment or in a related industry;

(8) A description of the training and education that

will be provided to dispensing organization agents;

(9) A copy of the proposed operating bylaws;

(10) A copy of the proposed business plan that

complies with the requirements in this Act, including, at

a minimum, the following:

(A) A description of services to be offered; and

(B) A description of the process of dispensing

cannabis;

(11) A copy of the proposed security plan that

complies with the requirements in this Article, including:

(A) The process or controls that will be

implemented to monitor the dispensary, secure the

premises, agents, and currency, and prevent the

diversion, theft, or loss of cannabis; and

(B) The process to ensure that access to the

restricted access areas is restricted to, registered

agents, service professionals, transporting

organization agents, Department inspectors, and

security personnel;

(12) A proposed inventory control plan that complies

with this Section;

(13) A proposed floor plan, a square footage estimate,

and a description of proposed security devices, including,

without limitation, cameras, motion detectors, servers,

video storage capabilities, and alarm service providers;

(14) The name, address, social security number, and

date of birth of each principal officer and board member

of the dispensing organization; each of those individuals

shall be at least 21 years of age;

(15) Evidence of the applicant's status as a Social

Equity Applicant, if applicable, and whether a Social

Equity Applicant plans to apply for a loan or grant issued

by the Department of Commerce and Economic Opportunity;

(16) The address, telephone number, and email address

of the applicant's principal place of business, if

applicable. A post office box is not permitted;

(17) Written summaries of any information regarding

instances in which a business or not-for-profit that a

prospective board member previously managed or served on

were fined or censured, or any instances in which a

business or not-for-profit that a prospective board member

previously managed or served on had its registration

suspended or revoked in any administrative or judicial

proceeding;

(18) A plan for community engagement;

(19) Procedures to ensure accurate recordkeeping and

security measures that are in accordance with this Article

and Department rules;

(20) The estimated volume of cannabis it plans to

store at the dispensary;

(21) A description of the features that will provide

accessibility to purchasers as required by the Americans

with Disabilities Act;

(22) A detailed description of air treatment systems

that will be installed to reduce odors;

(23) A reasonable assurance that the issuance of a

license will not have a detrimental impact on the

community in which the applicant wishes to locate;

(24) The dated signature of each principal officer;

(25) A description of the enclosed, locked facility

where cannabis will be stored by the dispensing

organization;

(26) Signed statements from each dispensing

organization agent stating that he or she will not divert

cannabis;

(27) The number of licenses it is applying for in each

BLS Region;

(28) A diversity plan that includes a narrative of at

least 2,500 words that establishes a goal of diversity in

ownership, management, employment, and contracting to

ensure that diverse participants and groups are afforded

equality of opportunity;

(29) A contract with a private security contractor

agency that is licensed under Section 10-5 of the Private

Detective, Private Alarm, Private Security, Fingerprint

Vendor, and Locksmith Act of 2004 in order for the

dispensary to have adequate security at its facility; and

(30) Other information deemed necessary by the

Illinois Cannabis Regulation Oversight Officer to conduct

the disparity and availability study referenced in

subsection (e) of Section 5-45.

(e) An applicant who receives a Conditional Adult Use

Dispensing Organization License under this Section has 180

days from the date of award to identify a physical location for

the dispensing organization retail storefront. The applicant

shall provide evidence that the location is not within 1,500

feet of an existing dispensing organization, unless the

applicant is a Social Equity Applicant or Social Equity

Justice Involved Applicant located or seeking to locate within

1,500 feet of a dispensing organization licensed under Section

15-15 or Section 15-20. If an applicant is unable to find a

suitable physical address in the opinion of the Department

within 180 days of the issuance of the Conditional Adult Use

Dispensing Organization License, the Department may extend the

period for finding a physical address an additional 540

another 180 days if the Conditional Adult Use Dispensing

Organization License holder demonstrates concrete attempts to

secure a location and a hardship. If the Department denies the

extension or the Conditional Adult Use Dispensing Organization

License holder is unable to find a location or become

operational within 720 360 days of being awarded a conditional

license, the Department shall rescind the conditional license

and award it to the next highest scoring applicant in the BLS

Region for which the license was assigned, provided the

applicant receiving the license: (i) confirms a continued

interest in operating a dispensing organization; (ii) can

provide evidence that the applicant continues to meet all

requirements for holding a Conditional Adult Use Dispensing

Organization License set forth in this Act; and (iii) has not

otherwise become ineligible to be awarded a dispensing

organization license. If the new awardee is unable to accept

the Conditional Adult Use Dispensing Organization License, the

Department shall award the Conditional Adult Use Dispensing

Organization License to the next highest scoring applicant in

the same manner. The new awardee shall be subject to the same

required deadlines as provided in this subsection.

(e-5) If, within 720 180 days of being awarded a

Conditional Adult Use Dispensing Organization License, a

dispensing organization is unable to find a location within

the BLS Region in which it was awarded a Conditional Adult Use

Dispensing Organization License because no jurisdiction within

the BLS Region allows for the operation of an Adult Use

Dispensing Organization, the Department of Financial and

Professional Regulation may authorize the Conditional Adult

Use Dispensing Organization License holder to transfer its

license to a BLS Region specified by the Department.

(f) A dispensing organization that is awarded a

Conditional Adult Use Dispensing Organization License pursuant

to the criteria in Section 15-30 shall not purchase, possess,

sell, or dispense cannabis or cannabis-infused products until

the person has received an Adult Use Dispensing Organization

License issued by the Department pursuant to Section 15-36 of

this Act.

(g) The Department shall conduct a background check of the

prospective organization agents in order to carry out this

Article. The Illinois State Police shall charge the applicant

a fee for conducting the criminal history record check, which

shall be deposited into the State Police Services Fund and

shall not exceed the actual cost of the record check. Each

person applying as a dispensing organization agent shall

submit a full set of fingerprints to the Illinois State Police

for the purpose of obtaining a State and federal criminal

records check. These fingerprints shall be checked against the

fingerprint records now and hereafter, to the extent allowed

by law, filed in the Illinois State Police and Federal Bureau

of Identification criminal history records databases. The

Illinois State Police shall furnish, following positive

identification, all Illinois conviction information to the

Department.

(Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19;

102-98, eff. 7-15-21; 102-538, eff. 8-20-21; 102-813, eff.

5-13-22.)

(410 ILCS 705/15-35)

Sec. 15-35. Qualifying Applicant Lottery for Conditional

Adult Use Dispensing Organization Licenses.

(a) In addition to any of the licenses issued under

Section 15-15, Section 15-20, Section 15-25, Section 15-30.20,

or Section 15-35.10 of this Act, within 10 business days after

the resulting final scores for all scored applications

pursuant to Sections 15-25 and 15-30 are released, the

Department shall issue up to 55 Conditional Adult Use

Dispensing Organization Licenses by lot, pursuant to the

application process adopted under this Section. In order to be

eligible to be awarded a Conditional Adult Use Dispensing

Organization License by lot under this Section, a Dispensary

Applicant must be a Qualifying Applicant.

The licenses issued under this Section shall be awarded in

each BLS Region in the following amounts:

(1) Bloomington: 1.

(2) Cape Girardeau: 1.

(3) Carbondale-Marion: 1.

(4) Champaign-Urbana: 1.

(5) Chicago-Naperville-Elgin: 36.

(6) Danville: 1.

(7) Davenport-Moline-Rock Island: 1.

(8) Decatur: 1.

(9) Kankakee: 1.

(10) Peoria: 2.

(11) Rockford: 1.

(12) St. Louis: 3.

(13) Springfield: 1.

(14) Northwest Illinois nonmetropolitan: 1.

(15) West Central Illinois nonmetropolitan: 1.

(16) East Central Illinois nonmetropolitan: 1.

(17) South Illinois nonmetropolitan: 1.

(a-5) Prior to issuing licenses under subsection (a), the

Department may adopt rules through emergency rulemaking in

accordance with subsection (kk) of Section 5-45 of the

Illinois Administrative Procedure Act. The General Assembly

finds that the adoption of rules to regulate cannabis use is

deemed an emergency and necessary for the public interest,

safety, and welfare.

(b) The Department shall distribute the available licenses

established under this Section subject to the following:

(1) The drawing by lot for all available licenses

issued under this Section shall occur on the same day when

practicable.

(2) Within each BLS Region, the first Qualifying

Applicant drawn will have the first right to an available

license. The second Qualifying Applicant drawn will have

the second right to an available license. The same pattern

will continue for each subsequent Qualifying Applicant

drawn.

(3) The process for distributing available licenses

under this Section shall be recorded by the Department in

a format selected by the Department.

(4) A Dispensary Applicant is prohibited from becoming

a Qualifying Applicant if a principal officer resigns

after the resulting final scores for all scored

applications pursuant to Sections 15-25 and 15-30 are

released.

(5) No Qualifying Applicant may be awarded more than 2

Conditional Adult Use Dispensing Organization Licenses at

the conclusion of a lottery conducted under this Section.

(6) No individual may be listed as a principal officer

of more than 2 Conditional Adult Use Dispensing

Organization Licenses awarded under this Section.

(7) If, upon being selected for an available license

established under this Section, a Qualifying Applicant

exceeds the limits under paragraph (5) or (6), the

Qualifying Applicant must choose which license to abandon

and notify the Department in writing within 5 business

days. If the Qualifying Applicant does not notify the

Department as required, the Department shall refuse to

issue the Qualifying Applicant all available licenses

established under this Section obtained by lot in all BLS

Regions.

(8) If, upon being selected for an available license

established under this Section, a Qualifying Applicant has

a principal officer who is a principal officer in more

than 10 Early Approval Adult Use Dispensing Organization

Licenses, Conditional Adult Use Dispensing Organization

Licenses, Adult Use Dispensing Organization Licenses, or

any combination thereof, the licensees and the Qualifying

Applicant listing that principal officer must choose which

license to abandon pursuant to subsection (d) of Section

15-36 and notify the Department in writing within 5

business days. If the Qualifying Applicant or licensees do

not notify the Department as required, the Department

shall refuse to issue the Qualifying Applicant all

available licenses established under this Section obtained

by lot in all BLS Regions.

(9) All available licenses that have been abandoned

under paragraph (7) or (8) shall be distributed to the

next Qualifying Applicant drawn by lot.

Any and all rights conferred or obtained under this

Section shall be limited to the provisions of this Section.

(c) An applicant who receives a Conditional Adult Use

Dispensing Organization License under this Section has 180

days from the date it is awarded to identify a physical

location for the dispensing organization's retail storefront.

The applicant shall provide evidence that the location is not

within 1,500 feet of an existing dispensing organization,

unless the applicant is a Social Equity Applicant or Social

Equity Justice Involved Applicant located or seeking to locate

within 1,500 feet of a dispensing organization licensed under

Section 15-15 or Section 15-20. If an applicant is unable to

find a suitable physical address in the opinion of the

Department within 180 days from the issuance of the

Conditional Adult Use Dispensing Organization License, the

Department may extend the period for finding a physical

address an additional 540 another 180 days if the Conditional

Adult Use Dispensing Organization License holder demonstrates

a concrete attempt to secure a location and a hardship. If the

Department denies the extension or the Conditional Adult Use

Dispensing Organization License holder is unable to find a

location or become operational within 720 360 days of being

awarded a Conditional Adult Use Dispensing Organization

License under this Section, the Department shall rescind the

Conditional Adult Use Dispensing Organization License and

award it pursuant to subsection (b), provided the applicant

receiving the Conditional Adult Use Dispensing Organization

License: (i) confirms a continued interest in operating a

dispensing organization; (ii) can provide evidence that the

applicant continues to meet all requirements for holding a

Conditional Adult Use Dispensing Organization License set

forth in this Act; and (iii) has not otherwise become

ineligible to be awarded a Conditional Adult Use Dispensing

Organization License. If the new awardee is unable to accept

the Conditional Adult Use Dispensing Organization License, the

Department shall award the Conditional Adult Use Dispensing

Organization License pursuant to subsection (b). The new

awardee shall be subject to the same required deadlines as

provided in this subsection.

(d) If, within 720 180 days of being awarded a Conditional

Adult Use Dispensing Organization License, a dispensing

organization is unable to find a location within the BLS

Region in which it was awarded a Conditional Adult Use

Dispensing Organization License because no jurisdiction within

the BLS Region allows for the operation of an Adult Use

Dispensing Organization, the Department may authorize the

Conditional Adult Use Dispensing Organization License holder

to transfer its Conditional Adult Use Dispensing Organization

License to a BLS Region specified by the Department.

(e) A dispensing organization that is awarded a

Conditional Adult Use Dispensing Organization License under

this Section shall not purchase, possess, sell, or dispense

cannabis or cannabis-infused products until the dispensing

organization has received an Adult Use Dispensing Organization

License issued by the Department pursuant to Section 15-36.

(f) The Department shall conduct a background check of the

prospective dispensing organization agents in order to carry

out this Article. The Illinois State Police shall charge the

applicant a fee for conducting the criminal history record

check, which shall be deposited into the State Police Services

Fund and shall not exceed the actual cost of the record check.

Each person applying as a dispensing organization agent shall

submit a full set of fingerprints to the Illinois State Police

for the purpose of obtaining a State and federal criminal

records check. These fingerprints shall be checked against the

fingerprint records now and hereafter, to the extent allowed

by law, filed with the Illinois State Police and the Federal

Bureau of Investigation criminal history records databases.

The Illinois State Police shall furnish, following positive

identification, all Illinois conviction information to the

Department.

(g) The Department may verify information contained in

each application and accompanying documentation to assess the

applicant's veracity and fitness to operate a dispensing

organization.

(h) The Department may, in its discretion, refuse to issue

authorization to an applicant who meets any of the following

criteria:

(1) An applicant who is unqualified to perform the

duties required of the applicant.

(2) An applicant who fails to disclose or states

falsely any information called for in the application.

(3) An applicant who has been found guilty of a

violation of this Act, who has had any disciplinary order

entered against the applicant by the Department, who has

entered into a disciplinary or nondisciplinary agreement

with the Department, whose medical cannabis dispensing

organization, medical cannabis cultivation organization,

Early Approval Adult Use Dispensing Organization License,

Early Approval Adult Use Dispensing Organization License

at a secondary site, Early Approval Cultivation Center

License, Conditional Adult Use Dispensing Organization

License, or Adult Use Dispensing Organization License was

suspended, restricted, revoked, or denied for just cause,

or whose cannabis business establishment license was

suspended, restricted, revoked, or denied in any other

state.

(4) An applicant who has engaged in a pattern or

practice of unfair or illegal practices, methods, or

activities in the conduct of owning a cannabis business

establishment or other business.

(i) The Department shall deny issuance of a license under

this Section if any principal officer, board member, or person

having a financial or voting interest of 5% or greater in the

licensee is delinquent in filing any required tax return or

paying any amount owed to the State of Illinois.

(j) The Department shall verify an applicant's compliance

with the requirements of this Article and rules adopted under

this Article before issuing a Conditional Adult Use Dispensing

Organization License under this Section.

(k) If an applicant is awarded a Conditional Adult Use

Dispensing Organization License under this Section, the

information and plans provided in the application, including

any plans submitted for bonus points, shall become a condition

of the Conditional Adult Use Dispensing Organization License

and any Adult Use Dispensing Organization License issued to

the holder of the Conditional Adult Use Dispensing

Organization License, except as otherwise provided by this Act

or by rule. A dispensing organization has a duty to disclose

any material changes to the application. The Department shall

review all material changes disclosed by the dispensing

organization and may reevaluate its prior decision regarding

the awarding of a Conditional Adult Use Dispensing

Organization License, including, but not limited to,

suspending or permanently revoking a Conditional Adult Use

Dispensing Organization License. Failure to comply with the

conditions or requirements in the application may subject the

dispensing organization to discipline up to and including

suspension or permanent revocation of its authorization or

Conditional Adult Use Dispensing Organization License by the

Department.

(l) If an applicant has not begun operating as a

dispensing organization within one year after the issuance of

the Conditional Adult Use Dispensing Organization License

under this Section, the Department may permanently revoke the

Conditional Adult Use Dispensing Organization License and

award it to the next highest scoring applicant in the BLS

Region if a suitable applicant indicates a continued interest

in the Conditional Adult Use Dispensing Organization License

or may begin a new selection process to award a Conditional

Adult Use Dispensing Organization License.

(Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19;

102-98, eff. 7-15-21.)

(410 ILCS 705/15-35.10)

Sec. 15-35.10. Social Equity Justice Involved Lottery for

Conditional Adult Use Dispensing Organization Licenses.

(a) In addition to any of the licenses issued under

Section 15-15, Section 15-20, Section 15-25, Section 15-30.20,

or Section 15-35, within 10 business days after the resulting

final scores for all scored applications pursuant to Sections

15-25 and 15-30 are released, the Department shall issue up to

55 Conditional Adult Use Dispensing Organization Licenses by

lot, pursuant to the application process adopted under this

Section. In order to be eligible to be awarded a Conditional

Adult Use Dispensing Organization License by lot, a Dispensary

Applicant must be a Qualifying Social Equity Justice Involved

Applicant.

The licenses issued under this Section shall be awarded in

each BLS Region in the following amounts:

(1) Bloomington: 1.

(2) Cape Girardeau: 1.

(3) Carbondale-Marion: 1.

(4) Champaign-Urbana: 1.

(5) Chicago-Naperville-Elgin: 36.

(6) Danville: 1.

(7) Davenport-Moline-Rock Island: 1.

(8) Decatur: 1.

(9) Kankakee: 1.

(10) Peoria: 2.

(11) Rockford: 1.

(12) St. Louis: 3.

(13) Springfield: 1.

(14) Northwest Illinois nonmetropolitan: 1.

(15) West Central Illinois nonmetropolitan: 1.

(16) East Central Illinois nonmetropolitan: 1.

(17) South Illinois nonmetropolitan: 1.

(a-5) Prior to issuing licenses under subsection (a), the

Department may adopt rules through emergency rulemaking in

accordance with subsection (kk) of Section 5-45 of the

Illinois Administrative Procedure Act. The General Assembly

finds that the adoption of rules to regulate cannabis use is

deemed an emergency and necessary for the public interest,

safety, and welfare.

(b) The Department shall distribute the available licenses

established under this Section subject to the following:

(1) The drawing by lot for all available licenses

established under this Section shall occur on the same day

when practicable.

(2) Within each BLS Region, the first Qualifying

Social Equity Justice Involved Applicant drawn will have

the first right to an available license. The second

Qualifying Social Equity Justice Involved Applicant drawn

will have the second right to an available license. The

same pattern will continue for each subsequent applicant

drawn.

(3) The process for distributing available licenses

under this Section shall be recorded by the Department in

a format selected by the Department.

(4) A Dispensary Applicant is prohibited from becoming

a Qualifying Social Equity Justice Involved Applicant if a

principal officer resigns after the resulting final scores

for all scored applications pursuant to Sections 15-25 and

15-30 are released.

(5) No Qualifying Social Equity Justice Involved

Applicant may be awarded more than 2 Conditional Adult Use

Dispensing Organization Licenses at the conclusion of a

lottery conducted under this Section.

(6) No individual may be listed as a principal officer

of more than 2 Conditional Adult Use Dispensing

Organization Licenses awarded under this Section.

(7) If, upon being selected for an available license

established under this Section, a Qualifying Social Equity

Justice Involved Applicant exceeds the limits under

paragraph (5) or (6), the Qualifying Social Equity Justice

Involved Applicant must choose which license to abandon

and notify the Department in writing within 5 business

days on forms prescribed by the Department. If the

Qualifying Social Equity Justice Involved Applicant does

not notify the Department as required, the Department

shall refuse to issue the Qualifying Social Equity Justice

Involved Applicant all available licenses established

under this Section obtained by lot in all BLS Regions.

(8) If, upon being selected for an available license

established under this Section, a Qualifying Social Equity

Justice Involved Applicant has a principal officer who is

a principal officer in more than 10 Early Approval Adult

Use Dispensing Organization Licenses, Conditional Adult

Use Dispensing Organization Licenses, Adult Use Dispensing

Organization Licenses, or any combination thereof, the

licensees and the Qualifying Social Equity Justice

Involved Applicant listing that principal officer must

choose which license to abandon pursuant to subsection (d)

of Section 15-36 and notify the Department in writing

within 5 business days on forms prescribed by the

Department. If the Dispensary Applicant or licensees do

not notify the Department as required, the Department

shall refuse to issue the Qualifying Social Equity Justice

Involved Applicant all available licenses established

under this Section obtained by lot in all BLS Regions.

(9) All available licenses that have been abandoned

under paragraph (7) or (8) shall be distributed to the

next Qualifying Social Equity Justice Involved Applicant

drawn by lot.

Any and all rights conferred or obtained under this

subsection shall be limited to the provisions of this

subsection.

(c) An applicant who receives a Conditional Adult Use

Dispensing Organization License under this Section has 180

days from the date of the award to identify a physical location

for the dispensing organization's retail storefront. The

applicant shall provide evidence that the location is not

within 1,500 feet of an existing dispensing organization,

unless the applicant is a Social Equity Applicant or Social

Equity Justice Involved Applicant located or seeking to locate

within 1,500 feet of a dispensing organization licensed under

Section 15-15 or Section 15-20. If an applicant is unable to

find a suitable physical address in the opinion of the

Department within 180 days from the issuance of the

Conditional Adult Use Dispensing Organization License, the

Department may extend the period for finding a physical

address an additional 540 another 180 days if the Conditional

Adult Use Dispensing Organization License holder demonstrates

a concrete attempt to secure a location and a hardship. If the

Department denies the extension or the Conditional Adult Use

Dispensing Organization License holder is unable to find a

location or become operational within 720 360 days of being

awarded a Conditional Adult Use Dispensing Organization

License under this Section, the Department shall rescind the

Conditional Adult Use Dispensing Organization License and

award it pursuant to subsection (b) and notify the new awardee

at the email address provided in the awardee's application,

provided the applicant receiving the Conditional Adult Use

Dispensing Organization License: (i) confirms a continued

interest in operating a dispensing organization; (ii) can

provide evidence that the applicant continues to meet all

requirements for holding a Conditional Adult Use Dispensing

Organization License set forth in this Act; and (iii) has not

otherwise become ineligible to be awarded a Conditional Adult

Use Dispensing Organization License. If the new awardee is

unable to accept the Conditional Adult Use Dispensing

Organization License, the Department shall award the

Conditional Adult Use Dispensing Organization License pursuant

to subsection (b). The new awardee shall be subject to the same

required deadlines as provided in this subsection.

(d) If, within 180 days of being awarded a Conditional

Adult Use Dispensing Organization License, a dispensing

organization is unable to find a location within the BLS

Region in which it was awarded a Conditional Adult Use

Dispensing Organization License under this Section because no

jurisdiction within the BLS Region allows for the operation of

an Adult Use Dispensing Organization, the Department may

authorize the Conditional Adult Use Dispensing Organization

License holder to transfer its Conditional Adult Use

Dispensing Organization License to a BLS Region specified by

the Department.

(e) A dispensing organization that is awarded a

Conditional Adult Use Dispensing Organization License under

this Section shall not purchase, possess, sell, or dispense

cannabis or cannabis-infused products until the dispensing

organization has received an Adult Use Dispensing Organization

License issued by the Department pursuant to Section 15-36.

(f) The Department shall conduct a background check of the

prospective dispensing organization agents in order to carry

out this Article. The Illinois State Police shall charge the

applicant a fee for conducting the criminal history record

check, which shall be deposited into the State Police Services

Fund and shall not exceed the actual cost of the record check.

Each person applying as a dispensing organization agent shall

submit a full set of fingerprints to the Illinois State Police

for the purpose of obtaining a State and federal criminal

records check. These fingerprints shall be checked against the

fingerprint records now and hereafter, to the extent allowed

by law, filed with the Illinois State Police and the Federal

Bureau of Investigation criminal history records databases.

The Illinois State Police shall furnish, following positive

identification, all Illinois conviction information to the

Department.

(g) The Department may verify information contained in

each application and accompanying documentation to assess the

applicant's veracity and fitness to operate a dispensing

organization.

(h) The Department may, in its discretion, refuse to issue

an authorization to an applicant who meets any of the

following criteria:

(1) An applicant who is unqualified to perform the

duties required of the applicant.

(2) An applicant who fails to disclose or states

falsely any information called for in the application.

(3) An applicant who has been found guilty of a

violation of this Act, who has had any disciplinary order

entered against the applicant by the Department, who has

entered into a disciplinary or nondisciplinary agreement

with the Department, whose medical cannabis dispensing

organization, medical cannabis cultivation organization,

Early Approval Adult Use Dispensing Organization License,

Early Approval Adult Use Dispensing Organization License

at a secondary site, Early Approval Cultivation Center

License, Conditional Adult Use Dispensing Organization

License, or Adult Use Dispensing Organization License was

suspended, restricted, revoked, or denied for just cause,

or whose cannabis business establishment license was

suspended, restricted, revoked, or denied in any other

state.

(4) An applicant who has engaged in a pattern or

practice of unfair or illegal practices, methods, or

activities in the conduct of owning a cannabis business

establishment or other business.

(i) The Department shall deny the license if any principal

officer, board member, or person having a financial or voting

interest of 5% or greater in the licensee is delinquent in

filing any required tax return or paying any amount owed to the

State of Illinois.

(j) The Department shall verify an applicant's compliance

with the requirements of this Article and rules adopted under

this Article before issuing a Conditional Adult Use Dispensing

Organization License.

(k) If an applicant is awarded a Conditional Adult Use

Dispensing Organization License under this Section, the

information and plans provided in the application, including

any plans submitted for bonus points, shall become a condition

of the Conditional Adult Use Dispensing Organization License

and any Adult Use Dispensing Organization License issued to

the holder of the Conditional Adult Use Dispensing

Organization License, except as otherwise provided by this Act

or by rule. Dispensing organizations have a duty to disclose

any material changes to the application. The Department shall

review all material changes disclosed by the dispensing

organization and may reevaluate its prior decision regarding

the awarding of a Conditional Adult Use Dispensing

Organization License, including, but not limited to,

suspending or permanently revoking a Conditional Adult Use

Dispensing Organization License. Failure to comply with the

conditions or requirements in the application may subject the

dispensing organization to discipline up to and including

suspension or permanent revocation of its authorization or

Conditional Adult Use Dispensing Organization License by the

Department.

(l) If an applicant has not begun operating as a

dispensing organization within one year after the issuance of

the Conditional Adult Use Dispensing Organization License

under this Section, the Department may permanently revoke the

Conditional Adult Use Dispensing Organization License and

award it to the next highest scoring applicant in the BLS

Region if a suitable applicant indicates a continued interest

in the Conditional Adult Use Dispensing Organization License

or may begin a new selection process to award a Conditional

Adult Use Dispensing Organization License.

(Source: P.A. 102-98, eff. 7-15-21.)

ARTICLE 120.

Section 120-5. The Department of Revenue Law of the Civil

Administrative Code of Illinois is amended by adding Section

2505-810 as follows:

(20 ILCS 2505/2505-810 new)

Sec. 2505-810. Veterans Property Tax Relief Reimbursement

Pilot Program.

(a) Subject to appropriation, for State fiscal years that

begin on or after July 1, 2023 and before July 1, 2028, the

Department shall establish and administer a Veterans Property

Tax Relief Reimbursement Pilot Program. For purposes of the

Program, the Department shall reimburse eligible taxing

districts, in an amount calculated under subsection (c), for

revenue loss associated with providing homestead exemptions to

veterans with disabilities. A taxing district is eligible for

reimbursement under this Section if (i) application of the

homestead exemptions for veterans with disabilities under

Sections 15-165 and 15-169 of the Property Tax Code results in

a cumulative reduction of more than 2.5% in the total

equalized assessed value of all taxable property in the taxing

district, when compared with the total equalized assessed

value of all taxable property in the taxing district prior to

the application of those exemptions, for the taxable year that

is 2 years before the start of the State fiscal year in which

the application for reimbursement is made and (ii) the taxing

district is located in whole or in part in a county that

contains a United States military base. Reimbursement payments

shall be made to the county that applies to the Department of

Revenue on behalf of the taxing district under subsection (b)

and shall be distributed by the county to the taxing district

as directed by the Department of Revenue.

(b) If the county clerk determines that one or more taxing

districts located in whole or in part in the county qualify for

reimbursement under this Section, then the county clerk shall

apply to the Department of Revenue on behalf of the taxing

district for reimbursement under this Section in the form and

manner required by the Department. The county clerk shall

consolidate applications submitted on behalf of more than one

taxing district into a single application. The Department of

Revenue may audit the information submitted by the county

clerk as part of the application under this Section for the

purpose of verifying the accuracy of that information.

(c) Subject to the maximum aggregate reimbursement amount

set forth in this subsection, the amount of the reimbursement

shall be as follows:

(1) for reimbursements awarded for the fiscal year

that begins on July 1, 2023, 50% of the product generated

by multiplying 90% of the total dollar amount of

exemptions granted for taxable year 2021 under Section

15-165 or Section 15-169 of the Property Tax Code to

property located in the taxing district by the taxing

district's property tax rate for taxable year 2021; and

(2) for reimbursements awarded for fiscal years that

begin on or after July 1, 2024 and begin before July 1,

2028, 100% of the product generated by multiplying 90% of

the total dollar amount of exemptions granted for the base

year under Section 15-165 or Section 15-169 of the

Property Tax Code to property located in the taxing

district by the taxing district's property tax rate for

the base year.

The aggregate amount of reimbursements that may be awarded

under this Section for all taxing districts in any calendar

year may not exceed the lesser of $15,000,000 or the amount

appropriated for the program for that calendar year. If the

total amount of eligible reimbursements under this Section

exceeds the lesser of $15,000,000 or the amount appropriated

for the program for that calendar year, then the reimbursement

amount awarded to each particular taxing district shall be

reduced on a pro rata basis until the aggregate amount of

reimbursements awarded under this Section for the calendar

year does not exceed the lesser of $15,000,000 or the amount

appropriated for the program for the calendar year.

(d) The Department of Revenue may adopt rules necessary

for the implementation of this Section.

(e) As used in this Section:

"Base year" means the taxable year that is 2 years before

the start of the State fiscal year in which the application for

reimbursement is made.

"Taxable year" means the calendar year during which

property taxes payable in the next succeeding year are levied.

"Taxing district" has the meaning given to that term in

Section 1-150 of the Property Tax Code.

ARTICLE 125.

Section 125-5. The State Finance Act is amended by

changing Section 6z-129 as follows:

(30 ILCS 105/6z-129)

Sec. 6z-129. Horse Racing Purse Equity Fund. The Horse

Racing Purse Equity Fund is a nonappropriated trust fund held

outside of the State treasury. Within 30 60 calendar days

after of funds are being deposited in the Horse Racing Purse

Equity Fund and the applicable grant agreement is executed,

whichever is later, the Department of Agriculture shall

transfer the entire balance in the Fund to the organization

licensees that hold purse moneys that support each of the make

grants, the division of which shall be divided based upon the

annual agreement of all legally recognized horsemen's

associations that have contracted with an organization

licensee over the immediately preceding 3 calendar years under

subsection (d) of Section 29 of the Illinois Horse Racing Act

of 1975. The 2023 division of such fund balance among the

qualifying purse accounts shall be pursuant to the 2021

agreement of the involved horsemen associations with 45% being

allocated to the thoroughbred purse account at a racetrack

located in Stickney Township in Cook County, 30% being

allocated to the harness purse account at a racetrack located

in Stickney Township in Cook County, and 25% being allocated

to the thoroughbred purse account at a racetrack located in

Madison County. Transfers may be made to an organization

licensee that has one or more executed grant agreements while

the other organization licensee awaits finalization and

execution of its grant agreement or agreements. All funds

transferred to purse accounts pursuant to this Section shall

be for the sole purpose of augmenting future purses during

State fiscal year 2024. For purposes of this Section, a

legally recognized horsemen association is that horsemen

association representing the largest number of owners,

trainers, jockeys or Standardbred drivers who race horses at

an Illinois organization organizational licensee and that

enter into agreements with Illinois organization licenses to

govern the racing meet and that also provide required consents

pursuant to the Illinois Horse Racing Act of 1975.

(Source: P.A. 102-16, eff. 6-17-21.)

Section 125-10. The Illinois Horse Racing Act of 1975 is

amended by changing Section 28.1 as follows:

(230 ILCS 5/28.1)

Sec. 28.1. Payments.

(a) Beginning on January 1, 2000, moneys collected by the

Department of Revenue and the Racing Board pursuant to Section

26 or Section 27 of this Act shall be deposited into the Horse

Racing Fund, which is hereby created as a special fund in the

State Treasury.

(b) Appropriations, as approved by the General Assembly,

may be made from the Horse Racing Fund to the Board to pay the

salaries of the Board members, secretary, stewards, directors

of mutuels, veterinarians, representatives, accountants,

clerks, stenographers, inspectors and other employees of the

Board, and all expenses of the Board incident to the

administration of this Act, including, but not limited to, all

expenses and salaries incident to the taking of saliva and

urine samples in accordance with the rules and regulations of

the Board.

(c) (Blank).

(d) Beginning January 1, 2000, payments to all programs in

existence on the effective date of this amendatory Act of 1999

that are identified in Sections 26(c), 26(f), 26(h)(11)(C),

and 28, subsections (a), (b), (c), (d), (e), (f), (g), and (h)

of Section 30, and subsections (a), (b), (c), (d), (e), (f),

(g), and (h) of Section 31 shall be made from the General

Revenue Fund at the funding levels determined by amounts paid

under this Act in calendar year 1998. Beginning on the

effective date of this amendatory Act of the 93rd General

Assembly, payments to the Peoria Park District shall be made

from the General Revenue Fund at the funding level determined

by amounts paid to that park district for museum purposes

under this Act in calendar year 1994.

If an inter-track wagering location licensee's facility

changes its location, then the payments associated with that

facility under this subsection (d) for museum purposes shall

be paid to the park district in the area where the facility

relocates, and the payments shall be used for museum purposes.

If the facility does not relocate to a park district, then the

payments shall be paid to the taxing district that is

responsible for park or museum expenditures.

(e) Beginning July 1, 2006, the payment authorized under

subsection (d) to museums and aquariums located in park

districts of over 500,000 population shall be paid to museums,

aquariums, and zoos in amounts determined by Museums in the

Park, an association of museums, aquariums, and zoos located

on Chicago Park District property.

(f) Beginning July 1, 2007, the Children's Discovery

Museum in Normal, Illinois shall receive payments from the

General Revenue Fund at the funding level determined by the

amounts paid to the Miller Park Zoo in Bloomington, Illinois

under this Section in calendar year 2006.

(g) On July 3, 2023, the Comptroller shall order

transferred and the Treasurer shall transfer $5,100,000 from

the Horse Racing Fund to the Horse Racing Purse Equity Fund. On

August 31, 2021, after subtracting all lapse period spending

from the June 30 balance of the prior fiscal year, the

Comptroller shall transfer to the Horse Racing Purse Equity

Fund 50% of the balance within the Horse Racing Fund.

(Source: P.A. 102-16, eff. 6-17-21.)

ARTICLE 130.

Section 130-5. The Department of Transportation Law of the

Civil Administrative Code of Illinois is amended by adding

Section 2705-617 as follows:

(20 ILCS 2705/2705-617 new)

Sec. 2705-617. Student loan repayment assistance for

engineers pilot program. The Department shall provide higher

education student loan repayment assistance in the form of an

annual after-tax bonus of $15,000 per year, for not more than 4

years, for up to 50 engineers employed by the Department,

subject to the following:

(1) the engineer is a graduate of a college or

university located in this State;

(2) the engineer provides documentation to the

Department of the repayment of higher education student

loans taken to attend a college or university located in

this State;

(3) the engineer has been employed by the Department

for at least 4 years; and

(4) the engineer was hired by the Department on or

after July 1, 2024.

ARTICLE 135.

Section 135-1. Short title. This Article may be cited as

the Mechanical Insulation Energy and Safety Assessment Act.

References in this Article to "this Act" mean this Article.

Section 135-5. Legislative findings. The General Assembly

finds that:

(1) the State has a vested interest in decreasing the

carbon footprint of publicly owned buildings;

(2) it is in the public interest of the State to ensure

that all Illinois residents can use publicly owned

buildings for employment, educational purposes, and social

services free from harmful mold and bacteria; and

(3) mechanical insulation plays an important part in

lowering operating expenses, reducing energy loss, and

decreasing emissions.

Section 135-10. Definitions. As used in this Act:

"Agency" means the Capital Development Board.

"Mechanical insulation" means insulation materials,

facings, and accessory products that are applied to mechanical

systems.

"Mechanical insulation energy and safety assessment" means

an assessment that analyzes potential energy savings and any

potential public health risks according to the specifications

applicable to the building's mechanical equipment.

"Qualified mechanical insulation contractor" means a

mechanical insulation contractor who is an active participant

in an apprenticeship program approved by the United States

Department of Labor.

Section 135-15. Mechanical insulation assessment and

remediation. To further Illinois along the path of 100% clean

energy, there is hereby created a Mechanical Insulation

Assessment Pilot Program. In furtherance of the goals of the

pilot program, the Agency shall contract with a qualified

mechanical insulation contractor to execute a mechanical

insulation energy and safety assessment for 50 State-owned

buildings. The Agency shall contract with other entities as

deemed necessary to aid in determining the cost and scope of

each remediation project including any and all necessary

ancillary work. To determine the 50 buildings that will

participate in the Pilot Program, the Agency shall take into

consideration whether remediation work has been completed on

the mechanical system recently as well as any immediate plans

to update the mechanical systems and whether there are plans

for the building's continued future use.

The Mechanical Insulation Energy and Safety Assessment

Pilot Program findings shall include: (1) any and all

remediation measures necessary to bring the subject mechanical

insulation system up to Code in accordance with the Energy

Efficient Building Act and to ensure the system functions at a

specific operating temperature to minimize energy loss; (2)

any and all projected energy savings to the State as a result

of the completion of any and all recommendation remediation;

(3) any public health or safety concerns identified during the

assessment; and (4) the projected cost to complete any and all

recommended remediations.

Further, the Agency shall report to the General Assembly

the findings of the completed Mechanical Insulation Energy and

Safety Assessment Pilot Program no later than July 1, 2025.

The findings of each subject building's mechanical

insulation energy and safety assessment shall be a matter of

public record and posted on the Agency's website no later than

July 1, 2025.

This Act is subject to appropriation.

All work under this Act shall be performed in accordance

with the Prevailing Wage Act.

Section 135-900. The Prevailing Wage Act is amended by

changing Section 2 as follows:

(820 ILCS 130/2) (from Ch. 48, par. 39s-2)

Sec. 2. This Act applies to the wages of laborers,

mechanics and other workers employed in any public works, as

hereinafter defined, by any public body and to anyone under

contracts for public works. This includes any maintenance,

repair, assembly, or disassembly work performed on equipment

whether owned, leased, or rented.

As used in this Act, unless the context indicates

otherwise:

"Public works" means all fixed works constructed or

demolished by any public body, or paid for wholly or in part

out of public funds. "Public works" as defined herein includes

all projects financed in whole or in part with bonds, grants,

loans, or other funds made available by or through the State or

any of its political subdivisions, including but not limited

to: bonds issued under the Industrial Project Revenue Bond Act

(Article 11, Division 74 of the Illinois Municipal Code), the

Industrial Building Revenue Bond Act, the Illinois Finance

Authority Act, the Illinois Sports Facilities Authority Act,

or the Build Illinois Bond Act; loans or other funds made

available pursuant to the Build Illinois Act; loans or other

funds made available pursuant to the Riverfront Development

Fund under Section 10-15 of the River Edge Redevelopment Zone

Act; or funds from the Fund for Illinois' Future under Section

6z-47 of the State Finance Act, funds for school construction

under Section 5 of the General Obligation Bond Act, funds

authorized under Section 3 of the School Construction Bond

Act, funds for school infrastructure under Section 6z-45 of

the State Finance Act, and funds for transportation purposes

under Section 4 of the General Obligation Bond Act. "Public

works" also includes (i) all projects financed in whole or in

part with funds from the Environmental Protection Agency under

the Illinois Renewable Fuels Development Program Act for which

there is no project labor agreement; (ii) all work performed

pursuant to a public private agreement under the Public

Private Agreements for the Illiana Expressway Act or the

Public-Private Agreements for the South Suburban Airport Act;

(iii) all projects undertaken under a public-private agreement

under the Public-Private Partnerships for Transportation Act;

and (iv) all transportation facilities undertaken under a

design-build contract or a Construction Manager/General

Contractor contract under the Innovations for Transportation

Infrastructure Act. "Public works" also includes all projects

at leased facility property used for airport purposes under

Section 35 of the Local Government Facility Lease Act. "Public

works" also includes the construction of a new wind power

facility by a business designated as a High Impact Business

under Section 5.5(a)(3)(E) and the construction of a new

utility-scale solar power facility by a business designated as

a High Impact Business under Section 5.5(a)(3)(E-5) of the

Illinois Enterprise Zone Act. "Public works" also includes

electric vehicle charging station projects financed pursuant

to the Electric Vehicle Act and renewable energy projects

required to pay the prevailing wage pursuant to the Illinois

Power Agency Act. "Public works" does not include work done

directly by any public utility company, whether or not done

under public supervision or direction, or paid for wholly or

in part out of public funds. "Public works" also includes

construction projects performed by a third party contracted by

any public utility, as described in subsection (a) of Section

2.1, in public rights-of-way, as defined in Section 21-201 of

the Public Utilities Act, whether or not done under public

supervision or direction, or paid for wholly or in part out of

public funds. "Public works" also includes construction

projects that exceed 15 aggregate miles of new fiber optic

cable, performed by a third party contracted by any public

utility, as described in subsection (b) of Section 2.1, in

public rights-of-way, as defined in Section 21-201 of the

Public Utilities Act, whether or not done under public

supervision or direction, or paid for wholly or in part out of

public funds. "Public works" also includes any corrective

action performed pursuant to Title XVI of the Environmental

Protection Act for which payment from the Underground Storage

Tank Fund is requested. "Public works" also includes work

performed subject to Mechanical Insulation Energy and Safety

Assessment Act "Public works" does not include projects

undertaken by the owner at an owner-occupied single-family

residence or at an owner-occupied unit of a multi-family

residence. "Public works" does not include work performed for

soil and water conservation purposes on agricultural lands,

whether or not done under public supervision or paid for

wholly or in part out of public funds, done directly by an

owner or person who has legal control of those lands.

"Construction" means all work on public works involving

laborers, workers or mechanics. This includes any maintenance,

repair, assembly, or disassembly work performed on equipment

whether owned, leased, or rented.

"Locality" means the county where the physical work upon

public works is performed, except (1) that if there is not

available in the county a sufficient number of competent

skilled laborers, workers and mechanics to construct the

public works efficiently and properly, "locality" includes any

other county nearest the one in which the work or construction

is to be performed and from which such persons may be obtained

in sufficient numbers to perform the work and (2) that, with

respect to contracts for highway work with the Department of

Transportation of this State, "locality" may at the discretion

of the Secretary of the Department of Transportation be

construed to include two or more adjacent counties from which

workers may be accessible for work on such construction.

"Public body" means the State or any officer, board or

commission of the State or any political subdivision or

department thereof, or any institution supported in whole or

in part by public funds, and includes every county, city,

town, village, township, school district, irrigation, utility,

reclamation improvement or other district and every other

political subdivision, district or municipality of the state

whether such political subdivision, municipality or district

operates under a special charter or not.

"Labor organization" means an organization that is the

exclusive representative of an employer's employees recognized

or certified pursuant to the National Labor Relations Act.

The terms "general prevailing rate of hourly wages",

"general prevailing rate of wages" or "prevailing rate of

wages" when used in this Act mean the hourly cash wages plus

annualized fringe benefits for training and apprenticeship

programs approved by the U.S. Department of Labor, Bureau of

Apprenticeship and Training, health and welfare, insurance,

vacations and pensions paid generally, in the locality in

which the work is being performed, to employees engaged in

work of a similar character on public works.

(Source: P.A. 102-9, eff. 1-1-22; 102-444, eff. 8-20-21;

102-673, eff. 11-30-21; 102-813, eff. 5-13-22; 102-1094, eff.

6-15-22.)

ARTICLE 140.

Section 140-5. The Illinois Income Tax Act is amended by

changing Section 203 as follows:

(35 ILCS 5/203) (from Ch. 120, par. 2-203)

Sec. 203. Base income defined.

(a) Individuals.

(1) In general. In the case of an individual, base

income means an amount equal to the taxpayer's adjusted

gross income for the taxable year as modified by paragraph

(2).

(2) Modifications. The adjusted gross income referred

to in paragraph (1) shall be modified by adding thereto

the sum of the following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest or dividends during the

taxable year to the extent excluded from gross income

in the computation of adjusted gross income, except

stock dividends of qualified public utilities

described in Section 305(e) of the Internal Revenue

Code;

(B) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income in

the computation of adjusted gross income for the

taxable year;

(C) An amount equal to the amount received during

the taxable year as a recovery or refund of real

property taxes paid with respect to the taxpayer's

principal residence under the Revenue Act of 1939 and

for which a deduction was previously taken under

subparagraph (L) of this paragraph (2) prior to July

1, 1991, the retrospective application date of Article

4 of Public Act 87-17. In the case of multi-unit or

multi-use structures and farm dwellings, the taxes on

the taxpayer's principal residence shall be that

portion of the total taxes for the entire property

which is attributable to such principal residence;

(D) An amount equal to the amount of the capital

gain deduction allowable under the Internal Revenue

Code, to the extent deducted from gross income in the

computation of adjusted gross income;

(D-5) An amount, to the extent not included in

adjusted gross income, equal to the amount of money

withdrawn by the taxpayer in the taxable year from a

medical care savings account and the interest earned

on the account in the taxable year of a withdrawal

pursuant to subsection (b) of Section 20 of the

Medical Care Savings Account Act or subsection (b) of

Section 20 of the Medical Care Savings Account Act of

2000;

(D-10) For taxable years ending after December 31,

1997, an amount equal to any eligible remediation

costs that the individual deducted in computing

adjusted gross income and for which the individual

claims a credit under subsection (l) of Section 201;

(D-15) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code;

(D-16) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (D-15), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (Z) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (Z) and for which the taxpayer was

allowed in any taxable year to make a subtraction

modification under subparagraph (Z), then an amount

equal to that subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(D-17) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact that foreign person's business activity outside

the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income under Sections 951 through

964 of the Internal Revenue Code and amounts included

in gross income under Section 78 of the Internal

Revenue Code) with respect to the stock of the same

person to whom the interest was paid, accrued, or

incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(D-18) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income under Sections 951 through 964 of the Internal

Revenue Code and amounts included in gross income

under Section 78 of the Internal Revenue Code) with

respect to the stock of the same person to whom the

intangible expenses and costs were directly or

indirectly paid, incurred, or accrued. The preceding

sentence does not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(a)(2)(D-17) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes (1) expenses,

losses, and costs for, or related to, the direct or

indirect acquisition, use, maintenance or management,

ownership, sale, exchange, or any other disposition of

intangible property; (2) losses incurred, directly or

indirectly, from factoring transactions or discounting

transactions; (3) royalty, patent, technical, and

copyright fees; (4) licensing fees; and (5) other

similar expenses and costs. For purposes of this

subparagraph, "intangible property" includes patents,

patent applications, trade names, trademarks, service

marks, copyrights, mask works, trade secrets, and

similar types of intangible assets.

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(D-19) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this

Act;

(D-20) For taxable years beginning on or after

January 1, 2002 and ending on or before December 31,

2006, in the case of a distribution from a qualified

tuition program under Section 529 of the Internal

Revenue Code, other than (i) a distribution from a

College Savings Pool created under Section 16.5 of the

State Treasurer Act or (ii) a distribution from the

Illinois Prepaid Tuition Trust Fund, an amount equal

to the amount excluded from gross income under Section

529(c)(3)(B). For taxable years beginning on or after

January 1, 2007, in the case of a distribution from a

qualified tuition program under Section 529 of the

Internal Revenue Code, other than (i) a distribution

from a College Savings Pool created under Section 16.5

of the State Treasurer Act, (ii) a distribution from

the Illinois Prepaid Tuition Trust Fund, or (iii) a

distribution from a qualified tuition program under

Section 529 of the Internal Revenue Code that (I)

adopts and determines that its offering materials

comply with the College Savings Plans Network's

disclosure principles and (II) has made reasonable

efforts to inform in-state residents of the existence

of in-state qualified tuition programs by informing

Illinois residents directly and, where applicable, to

inform financial intermediaries distributing the

program to inform in-state residents of the existence

of in-state qualified tuition programs at least

annually, an amount equal to the amount excluded from

gross income under Section 529(c)(3)(B).

For the purposes of this subparagraph (D-20), a

qualified tuition program has made reasonable efforts

if it makes disclosures (which may use the term

"in-state program" or "in-state plan" and need not

specifically refer to Illinois or its qualified

programs by name) (i) directly to prospective

participants in its offering materials or makes a

public disclosure, such as a website posting; and (ii)

where applicable, to intermediaries selling the

out-of-state program in the same manner that the

out-of-state program distributes its offering

materials;

(D-20.5) For taxable years beginning on or after

January 1, 2018, in the case of a distribution from a

qualified ABLE program under Section 529A of the

Internal Revenue Code, other than a distribution from

a qualified ABLE program created under Section 16.6 of

the State Treasurer Act, an amount equal to the amount

excluded from gross income under Section 529A(c)(1)(B)

of the Internal Revenue Code;

(D-21) For taxable years beginning on or after

January 1, 2007, in the case of transfer of moneys from

a qualified tuition program under Section 529 of the

Internal Revenue Code that is administered by the

State to an out-of-state program, an amount equal to

the amount of moneys previously deducted from base

income under subsection (a)(2)(Y) of this Section;

(D-21.5) For taxable years beginning on or after

January 1, 2018, in the case of the transfer of moneys

from a qualified tuition program under Section 529 or

a qualified ABLE program under Section 529A of the

Internal Revenue Code that is administered by this

State to an ABLE account established under an

out-of-state ABLE account program, an amount equal to

the contribution component of the transferred amount

that was previously deducted from base income under

subsection (a)(2)(Y) or subsection (a)(2)(HH) of this

Section;

(D-22) For taxable years beginning on or after

January 1, 2009, and prior to January 1, 2018, in the

case of a nonqualified withdrawal or refund of moneys

from a qualified tuition program under Section 529 of

the Internal Revenue Code administered by the State

that is not used for qualified expenses at an eligible

education institution, an amount equal to the

contribution component of the nonqualified withdrawal

or refund that was previously deducted from base

income under subsection (a)(2)(y) of this Section,

provided that the withdrawal or refund did not result

from the beneficiary's death or disability. For

taxable years beginning on or after January 1, 2018:

(1) in the case of a nonqualified withdrawal or

refund, as defined under Section 16.5 of the State

Treasurer Act, of moneys from a qualified tuition

program under Section 529 of the Internal Revenue Code

administered by the State, an amount equal to the

contribution component of the nonqualified withdrawal

or refund that was previously deducted from base

income under subsection (a)(2)(Y) of this Section, and

(2) in the case of a nonqualified withdrawal or refund

from a qualified ABLE program under Section 529A of

the Internal Revenue Code administered by the State

that is not used for qualified disability expenses, an

amount equal to the contribution component of the

nonqualified withdrawal or refund that was previously

deducted from base income under subsection (a)(2)(HH)

of this Section;

(D-23) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(D-24) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

(D-25) In the case of a resident, an amount equal

to the amount of tax for which a credit is allowed

pursuant to Section 201(p)(7) of this Act;

and by deducting from the total so obtained the sum of the

following amounts:

(E) For taxable years ending before December 31,

2001, any amount included in such total in respect of

any compensation (including but not limited to any

compensation paid or accrued to a serviceman while a

prisoner of war or missing in action) paid to a

resident by reason of being on active duty in the Armed

Forces of the United States and in respect of any

compensation paid or accrued to a resident who as a

governmental employee was a prisoner of war or missing

in action, and in respect of any compensation paid to a

resident in 1971 or thereafter for annual training

performed pursuant to Sections 502 and 503, Title 32,

United States Code as a member of the Illinois

National Guard or, beginning with taxable years ending

on or after December 31, 2007, the National Guard of

any other state. For taxable years ending on or after

December 31, 2001, any amount included in such total

in respect of any compensation (including but not

limited to any compensation paid or accrued to a

serviceman while a prisoner of war or missing in

action) paid to a resident by reason of being a member

of any component of the Armed Forces of the United

States and in respect of any compensation paid or

accrued to a resident who as a governmental employee

was a prisoner of war or missing in action, and in

respect of any compensation paid to a resident in 2001

or thereafter by reason of being a member of the

Illinois National Guard or, beginning with taxable

years ending on or after December 31, 2007, the

National Guard of any other state. The provisions of

this subparagraph (E) are exempt from the provisions

of Section 250;

(F) An amount equal to all amounts included in

such total pursuant to the provisions of Sections

402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and

408 of the Internal Revenue Code, or included in such

total as distributions under the provisions of any

retirement or disability plan for employees of any

governmental agency or unit, or retirement payments to

retired partners, which payments are excluded in

computing net earnings from self employment by Section

1402 of the Internal Revenue Code and regulations

adopted pursuant thereto;

(G) The valuation limitation amount;

(H) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(I) An amount equal to all amounts included in

such total pursuant to the provisions of Section 111

of the Internal Revenue Code as a recovery of items

previously deducted from adjusted gross income in the

computation of taxable income;

(J) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act, and conducts

substantially all of its operations in a River Edge

Redevelopment Zone or zones. This subparagraph (J) is

exempt from the provisions of Section 250;

(K) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (J) of paragraph (2) of this subsection

shall not be eligible for the deduction provided under

this subparagraph (K);

(L) For taxable years ending after December 31,

1983, an amount equal to all social security benefits

and railroad retirement benefits included in such

total pursuant to Sections 72(r) and 86 of the

Internal Revenue Code;

(M) With the exception of any amounts subtracted

under subparagraph (N), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2) and 265(a)(2) of the Internal Revenue Code,

and all amounts of expenses allocable to interest and

disallowed as deductions by Section 265(a)(1) of the

Internal Revenue Code; and (ii) for taxable years

ending on or after August 13, 1999, Sections

171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the

Internal Revenue Code, plus, for taxable years ending

on or after December 31, 2011, Section 45G(e)(3) of

the Internal Revenue Code and, for taxable years

ending on or after December 31, 2008, any amount

included in gross income under Section 87 of the

Internal Revenue Code; the provisions of this

subparagraph are exempt from the provisions of Section

250;

(N) An amount equal to all amounts included in

such total which are exempt from taxation by this

State either by reason of its statutes or Constitution

or by reason of the Constitution, treaties or statutes

of the United States; provided that, in the case of any

statute of this State that exempts income derived from

bonds or other obligations from the tax imposed under

this Act, the amount exempted shall be the interest

net of bond premium amortization;

(O) An amount equal to any contribution made to a

job training project established pursuant to the Tax

Increment Allocation Redevelopment Act;

(P) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code or of any itemized deduction

taken from adjusted gross income in the computation of

taxable income for restoration of substantial amounts

held under claim of right for the taxable year;

(Q) An amount equal to any amounts included in

such total, received by the taxpayer as an

acceleration in the payment of life, endowment or

annuity benefits in advance of the time they would

otherwise be payable as an indemnity for a terminal

illness;

(R) An amount equal to the amount of any federal or

State bonus paid to veterans of the Persian Gulf War;

(S) An amount, to the extent included in adjusted

gross income, equal to the amount of a contribution

made in the taxable year on behalf of the taxpayer to a

medical care savings account established under the

Medical Care Savings Account Act or the Medical Care

Savings Account Act of 2000 to the extent the

contribution is accepted by the account administrator

as provided in that Act;

(T) An amount, to the extent included in adjusted

gross income, equal to the amount of interest earned

in the taxable year on a medical care savings account

established under the Medical Care Savings Account Act

or the Medical Care Savings Account Act of 2000 on

behalf of the taxpayer, other than interest added

pursuant to item (D-5) of this paragraph (2);

(U) For one taxable year beginning on or after

January 1, 1994, an amount equal to the total amount of

tax imposed and paid under subsections (a) and (b) of

Section 201 of this Act on grant amounts received by

the taxpayer under the Nursing Home Grant Assistance

Act during the taxpayer's taxable years 1992 and 1993;

(V) Beginning with tax years ending on or after

December 31, 1995 and ending with tax years ending on

or before December 31, 2004, an amount equal to the

amount paid by a taxpayer who is a self-employed

taxpayer, a partner of a partnership, or a shareholder

in a Subchapter S corporation for health insurance or

long-term care insurance for that taxpayer or that

taxpayer's spouse or dependents, to the extent that

the amount paid for that health insurance or long-term

care insurance may be deducted under Section 213 of

the Internal Revenue Code, has not been deducted on

the federal income tax return of the taxpayer, and

does not exceed the taxable income attributable to

that taxpayer's income, self-employment income, or

Subchapter S corporation income; except that no

deduction shall be allowed under this item (V) if the

taxpayer is eligible to participate in any health

insurance or long-term care insurance plan of an

employer of the taxpayer or the taxpayer's spouse. The

amount of the health insurance and long-term care

insurance subtracted under this item (V) shall be

determined by multiplying total health insurance and

long-term care insurance premiums paid by the taxpayer

times a number that represents the fractional

percentage of eligible medical expenses under Section

213 of the Internal Revenue Code of 1986 not actually

deducted on the taxpayer's federal income tax return;

(W) For taxable years beginning on or after

January 1, 1998, all amounts included in the

taxpayer's federal gross income in the taxable year

from amounts converted from a regular IRA to a Roth

IRA. This paragraph is exempt from the provisions of

Section 250;

(X) For taxable year 1999 and thereafter, an

amount equal to the amount of any (i) distributions,

to the extent includible in gross income for federal

income tax purposes, made to the taxpayer because of

his or her status as a victim of persecution for racial

or religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim and (ii) items of

income, to the extent includible in gross income for

federal income tax purposes, attributable to, derived

from or in any way related to assets stolen from,

hidden from, or otherwise lost to a victim of

persecution for racial or religious reasons by Nazi

Germany or any other Axis regime immediately prior to,

during, and immediately after World War II, including,

but not limited to, interest on the proceeds

receivable as insurance under policies issued to a

victim of persecution for racial or religious reasons

by Nazi Germany or any other Axis regime by European

insurance companies immediately prior to and during

World War II; provided, however, this subtraction from

federal adjusted gross income does not apply to assets

acquired with such assets or with the proceeds from

the sale of such assets; provided, further, this

paragraph shall only apply to a taxpayer who was the

first recipient of such assets after their recovery

and who is a victim of persecution for racial or

religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim. The amount of and

the eligibility for any public assistance, benefit, or

similar entitlement is not affected by the inclusion

of items (i) and (ii) of this paragraph in gross income

for federal income tax purposes. This paragraph is

exempt from the provisions of Section 250;

(Y) For taxable years beginning on or after

January 1, 2002 and ending on or before December 31,

2004, moneys contributed in the taxable year to a

College Savings Pool account under Section 16.5 of the

State Treasurer Act, except that amounts excluded from

gross income under Section 529(c)(3)(C)(i) of the

Internal Revenue Code shall not be considered moneys

contributed under this subparagraph (Y). For taxable

years beginning on or after January 1, 2005, a maximum

of $10,000 contributed in the taxable year to (i) a

College Savings Pool account under Section 16.5 of the

State Treasurer Act or (ii) the Illinois Prepaid

Tuition Trust Fund, except that amounts excluded from

gross income under Section 529(c)(3)(C)(i) of the

Internal Revenue Code shall not be considered moneys

contributed under this subparagraph (Y). For purposes

of this subparagraph, contributions made by an

employer on behalf of an employee, or matching

contributions made by an employee, shall be treated as

made by the employee. This subparagraph (Y) is exempt

from the provisions of Section 250;

(Z) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429);

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0;

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

depreciation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (Z) is exempt from the provisions of

Section 250;

(AA) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (D-15), then

an amount equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (Z) and for which the taxpayer was

required in any taxable year to make an addition

modification under subparagraph (D-15), then an amount

equal to that addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (AA) is exempt from the

provisions of Section 250;

(BB) Any amount included in adjusted gross income,

other than salary, received by a driver in a

ridesharing arrangement using a motor vehicle;

(CC) The amount of (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of that addition modification, and (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of that

addition modification. This subparagraph (CC) is

exempt from the provisions of Section 250;

(DD) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(a)(2)(D-17) for interest paid, accrued, or

incurred, directly or indirectly, to the same person.

This subparagraph (DD) is exempt from the provisions

of Section 250;

(EE) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(a)(2)(D-18) for intangible expenses and costs

paid, accrued, or incurred, directly or indirectly, to

the same foreign person. This subparagraph (EE) is

exempt from the provisions of Section 250;

(FF) An amount equal to any amount awarded to the

taxpayer during the taxable year by the Court of

Claims under subsection (c) of Section 8 of the Court

of Claims Act for time unjustly served in a State

prison. This subparagraph (FF) is exempt from the

provisions of Section 250;

(GG) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(a)(2)(D-19), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(GG), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (GG). This

subparagraph (GG) is exempt from the provisions of

Section 250;

(HH) For taxable years beginning on or after

January 1, 2018 and prior to January 1, 2028, a maximum

of $10,000 contributed in the taxable year to a

qualified ABLE account under Section 16.6 of the State

Treasurer Act, except that amounts excluded from gross

income under Section 529(c)(3)(C)(i) or Section

529A(c)(1)(C) of the Internal Revenue Code shall not

be considered moneys contributed under this

subparagraph (HH). For purposes of this subparagraph

(HH), contributions made by an employer on behalf of

an employee, or matching contributions made by an

employee, shall be treated as made by the employee;

and

(II) For taxable years that begin on or after

January 1, 2021 and begin before January 1, 2026, the

amount that is included in the taxpayer's federal

adjusted gross income pursuant to Section 61 of the

Internal Revenue Code as discharge of indebtedness

attributable to student loan forgiveness and that is

not excluded from the taxpayer's federal adjusted

gross income pursuant to paragraph (5) of subsection

(f) of Section 108 of the Internal Revenue Code; and .

(JJ) For taxable years beginning on or after

January 1, 2023, for any cannabis establishment

operating in this State and licensed under the

Cannabis Regulation and Tax Act or any cannabis

cultivation center or medical cannabis dispensing

organization operating in this State and licensed

under the Compassionate Use of Medical Cannabis

Program Act, an amount equal to the deductions that

were disallowed under Section 280E of the Internal

Revenue Code for the taxable year and that would not be

added back under this subsection. The provisions of

this subparagraph (JJ) are exempt from the provisions

of Section 250.

(b) Corporations.

(1) In general. In the case of a corporation, base

income means an amount equal to the taxpayer's taxable

income for the taxable year as modified by paragraph (2).

(2) Modifications. The taxable income referred to in

paragraph (1) shall be modified by adding thereto the sum

of the following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest and all distributions

received from regulated investment companies during

the taxable year to the extent excluded from gross

income in the computation of taxable income;

(B) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income in

the computation of taxable income for the taxable

year;

(C) In the case of a regulated investment company,

an amount equal to the excess of (i) the net long-term

capital gain for the taxable year, over (ii) the

amount of the capital gain dividends designated as

such in accordance with Section 852(b)(3)(C) of the

Internal Revenue Code and any amount designated under

Section 852(b)(3)(D) of the Internal Revenue Code,

attributable to the taxable year (this amendatory Act

of 1995 (Public Act 89-89) is declarative of existing

law and is not a new enactment);

(D) The amount of any net operating loss deduction

taken in arriving at taxable income, other than a net

operating loss carried forward from a taxable year

ending prior to December 31, 1986;

(E) For taxable years in which a net operating

loss carryback or carryforward from a taxable year

ending prior to December 31, 1986 is an element of

taxable income under paragraph (1) of subsection (e)

or subparagraph (E) of paragraph (2) of subsection

(e), the amount by which addition modifications other

than those provided by this subparagraph (E) exceeded

subtraction modifications in such earlier taxable

year, with the following limitations applied in the

order that they are listed:

(i) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall be reduced by the amount

of addition modification under this subparagraph

(E) which related to that net operating loss and

which was taken into account in calculating the

base income of an earlier taxable year, and

(ii) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall not exceed the amount of

such carryback or carryforward;

For taxable years in which there is a net

operating loss carryback or carryforward from more

than one other taxable year ending prior to December

31, 1986, the addition modification provided in this

subparagraph (E) shall be the sum of the amounts

computed independently under the preceding provisions

of this subparagraph (E) for each such taxable year;

(E-5) For taxable years ending after December 31,

1997, an amount equal to any eligible remediation

costs that the corporation deducted in computing

adjusted gross income and for which the corporation

claims a credit under subsection (l) of Section 201;

(E-10) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code;

(E-11) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (E-10), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (T) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (T) and for which the taxpayer was

allowed in any taxable year to make a subtraction

modification under subparagraph (T), then an amount

equal to that subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(E-12) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact the foreign person's business activity outside

the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income pursuant to Sections 951

through 964 of the Internal Revenue Code and amounts

included in gross income under Section 78 of the

Internal Revenue Code) with respect to the stock of

the same person to whom the interest was paid,

accrued, or incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(E-13) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income pursuant to Sections 951 through 964 of the

Internal Revenue Code and amounts included in gross

income under Section 78 of the Internal Revenue Code)

with respect to the stock of the same person to whom

the intangible expenses and costs were directly or

indirectly paid, incurred, or accrued. The preceding

sentence shall not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(b)(2)(E-12) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes (1) expenses,

losses, and costs for, or related to, the direct or

indirect acquisition, use, maintenance or management,

ownership, sale, exchange, or any other disposition of

intangible property; (2) losses incurred, directly or

indirectly, from factoring transactions or discounting

transactions; (3) royalty, patent, technical, and

copyright fees; (4) licensing fees; and (5) other

similar expenses and costs. For purposes of this

subparagraph, "intangible property" includes patents,

patent applications, trade names, trademarks, service

marks, copyrights, mask works, trade secrets, and

similar types of intangible assets.

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(E-14) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this

Act;

(E-15) For taxable years beginning after December

31, 2008, any deduction for dividends paid by a

captive real estate investment trust that is allowed

to a real estate investment trust under Section

857(b)(2)(B) of the Internal Revenue Code for

dividends paid;

(E-16) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(E-17) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

(E-18) for taxable years beginning after December

31, 2018, an amount equal to the deduction allowed

under Section 250(a)(1)(A) of the Internal Revenue

Code for the taxable year;

(E-19) for taxable years ending on or after June

30, 2021, an amount equal to the deduction allowed

under Section 250(a)(1)(B)(i) of the Internal Revenue

Code for the taxable year;

(E-20) for taxable years ending on or after June

30, 2021, an amount equal to the deduction allowed

under Sections 243(e) and 245A(a) of the Internal

Revenue Code for the taxable year.

and by deducting from the total so obtained the sum of the

following amounts:

(F) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(G) An amount equal to any amount included in such

total under Section 78 of the Internal Revenue Code;

(H) In the case of a regulated investment company,

an amount equal to the amount of exempt interest

dividends as defined in subsection (b)(5) of Section

852 of the Internal Revenue Code, paid to shareholders

for the taxable year;

(I) With the exception of any amounts subtracted

under subparagraph (J), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2) and 265(a)(2) and amounts disallowed as

interest expense by Section 291(a)(3) of the Internal

Revenue Code, and all amounts of expenses allocable to

interest and disallowed as deductions by Section

265(a)(1) of the Internal Revenue Code; and (ii) for

taxable years ending on or after August 13, 1999,

Sections 171(a)(2), 265, 280C, 291(a)(3), and

832(b)(5)(B)(i) of the Internal Revenue Code, plus,

for tax years ending on or after December 31, 2011,

amounts disallowed as deductions by Section 45G(e)(3)

of the Internal Revenue Code and, for taxable years

ending on or after December 31, 2008, any amount

included in gross income under Section 87 of the

Internal Revenue Code and the policyholders' share of

tax-exempt interest of a life insurance company under

Section 807(a)(2)(B) of the Internal Revenue Code (in

the case of a life insurance company with gross income

from a decrease in reserves for the tax year) or

Section 807(b)(1)(B) of the Internal Revenue Code (in

the case of a life insurance company allowed a

deduction for an increase in reserves for the tax

year); the provisions of this subparagraph are exempt

from the provisions of Section 250;

(J) An amount equal to all amounts included in

such total which are exempt from taxation by this

State either by reason of its statutes or Constitution

or by reason of the Constitution, treaties or statutes

of the United States; provided that, in the case of any

statute of this State that exempts income derived from

bonds or other obligations from the tax imposed under

this Act, the amount exempted shall be the interest

net of bond premium amortization;

(K) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act and conducts substantially

all of its operations in a River Edge Redevelopment

Zone or zones. This subparagraph (K) is exempt from

the provisions of Section 250;

(L) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (K) of paragraph 2 of this subsection

shall not be eligible for the deduction provided under

this subparagraph (L);

(M) For any taxpayer that is a financial

organization within the meaning of Section 304(c) of

this Act, an amount included in such total as interest

income from a loan or loans made by such taxpayer to a

borrower, to the extent that such a loan is secured by

property which is eligible for the River Edge

Redevelopment Zone Investment Credit. To determine the

portion of a loan or loans that is secured by property

eligible for a Section 201(f) investment credit to the

borrower, the entire principal amount of the loan or

loans between the taxpayer and the borrower should be

divided into the basis of the Section 201(f)

investment credit property which secures the loan or

loans, using for this purpose the original basis of

such property on the date that it was placed in service

in the River Edge Redevelopment Zone. The subtraction

modification available to the taxpayer in any year

under this subsection shall be that portion of the

total interest paid by the borrower with respect to

such loan attributable to the eligible property as

calculated under the previous sentence. This

subparagraph (M) is exempt from the provisions of

Section 250;

(M-1) For any taxpayer that is a financial

organization within the meaning of Section 304(c) of

this Act, an amount included in such total as interest

income from a loan or loans made by such taxpayer to a

borrower, to the extent that such a loan is secured by

property which is eligible for the High Impact

Business Investment Credit. To determine the portion

of a loan or loans that is secured by property eligible

for a Section 201(h) investment credit to the

borrower, the entire principal amount of the loan or

loans between the taxpayer and the borrower should be

divided into the basis of the Section 201(h)

investment credit property which secures the loan or

loans, using for this purpose the original basis of

such property on the date that it was placed in service

in a federally designated Foreign Trade Zone or

Sub-Zone located in Illinois. No taxpayer that is

eligible for the deduction provided in subparagraph

(M) of paragraph (2) of this subsection shall be

eligible for the deduction provided under this

subparagraph (M-1). The subtraction modification

available to taxpayers in any year under this

subsection shall be that portion of the total interest

paid by the borrower with respect to such loan

attributable to the eligible property as calculated

under the previous sentence;

(N) Two times any contribution made during the

taxable year to a designated zone organization to the

extent that the contribution (i) qualifies as a

charitable contribution under subsection (c) of

Section 170 of the Internal Revenue Code and (ii)

must, by its terms, be used for a project approved by

the Department of Commerce and Economic Opportunity

under Section 11 of the Illinois Enterprise Zone Act

or under Section 10-10 of the River Edge Redevelopment

Zone Act. This subparagraph (N) is exempt from the

provisions of Section 250;

(O) An amount equal to: (i) 85% for taxable years

ending on or before December 31, 1992, or, a

percentage equal to the percentage allowable under

Section 243(a)(1) of the Internal Revenue Code of 1986

for taxable years ending after December 31, 1992, of

the amount by which dividends included in taxable

income and received from a corporation that is not

created or organized under the laws of the United

States or any state or political subdivision thereof,

including, for taxable years ending on or after

December 31, 1988, dividends received or deemed

received or paid or deemed paid under Sections 951

through 965 of the Internal Revenue Code, exceed the

amount of the modification provided under subparagraph

(G) of paragraph (2) of this subsection (b) which is

related to such dividends, and including, for taxable

years ending on or after December 31, 2008, dividends

received from a captive real estate investment trust;

plus (ii) 100% of the amount by which dividends,

included in taxable income and received, including,

for taxable years ending on or after December 31,

1988, dividends received or deemed received or paid or

deemed paid under Sections 951 through 964 of the

Internal Revenue Code and including, for taxable years

ending on or after December 31, 2008, dividends

received from a captive real estate investment trust,

from any such corporation specified in clause (i) that

would but for the provisions of Section 1504(b)(3) of

the Internal Revenue Code be treated as a member of the

affiliated group which includes the dividend

recipient, exceed the amount of the modification

provided under subparagraph (G) of paragraph (2) of

this subsection (b) which is related to such

dividends. For taxable years ending on or after June

30, 2021, (i) for purposes of this subparagraph, the

term "dividend" does not include any amount treated as

a dividend under Section 1248 of the Internal Revenue

Code, and (ii) this subparagraph shall not apply to

dividends for which a deduction is allowed under

Section 245(a) of the Internal Revenue Code. This

subparagraph (O) is exempt from the provisions of

Section 250 of this Act;

(P) An amount equal to any contribution made to a

job training project established pursuant to the Tax

Increment Allocation Redevelopment Act;

(Q) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code;

(R) On and after July 20, 1999, in the case of an

attorney-in-fact with respect to whom an interinsurer

or a reciprocal insurer has made the election under

Section 835 of the Internal Revenue Code, 26 U.S.C.

835, an amount equal to the excess, if any, of the

amounts paid or incurred by that interinsurer or

reciprocal insurer in the taxable year to the

attorney-in-fact over the deduction allowed to that

interinsurer or reciprocal insurer with respect to the

attorney-in-fact under Section 835(b) of the Internal

Revenue Code for the taxable year; the provisions of

this subparagraph are exempt from the provisions of

Section 250;

(S) For taxable years ending on or after December

31, 1997, in the case of a Subchapter S corporation, an

amount equal to all amounts of income allocable to a

shareholder subject to the Personal Property Tax

Replacement Income Tax imposed by subsections (c) and

(d) of Section 201 of this Act, including amounts

allocable to organizations exempt from federal income

tax by reason of Section 501(a) of the Internal

Revenue Code. This subparagraph (S) is exempt from the

provisions of Section 250;

(T) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429);

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0;

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

depreciation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (T) is exempt from the provisions of

Section 250;

(U) If the taxpayer sells, transfers, abandons, or

otherwise disposes of property for which the taxpayer

was required in any taxable year to make an addition

modification under subparagraph (E-10), then an amount

equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (T) and for which the taxpayer was

required in any taxable year to make an addition

modification under subparagraph (E-10), then an amount

equal to that addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (U) is exempt from the

provisions of Section 250;

(V) The amount of: (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of such addition modification, (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of such

addition modification, and (iii) any insurance premium

income (net of deductions allocable thereto) taken

into account for the taxable year with respect to a

transaction with a taxpayer that is required to make

an addition modification with respect to such

transaction under Section 203(a)(2)(D-19), Section

203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section

203(d)(2)(D-9), but not to exceed the amount of that

addition modification. This subparagraph (V) is exempt

from the provisions of Section 250;

(W) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(b)(2)(E-12) for interest paid, accrued, or

incurred, directly or indirectly, to the same person.

This subparagraph (W) is exempt from the provisions of

Section 250;

(X) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(b)(2)(E-13) for intangible expenses and costs

paid, accrued, or incurred, directly or indirectly, to

the same foreign person. This subparagraph (X) is

exempt from the provisions of Section 250;

(Y) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(b)(2)(E-14), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(Y), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (Y). This

subparagraph (Y) is exempt from the provisions of

Section 250; and

(Z) The difference between the nondeductible

controlled foreign corporation dividends under Section

965(e)(3) of the Internal Revenue Code over the

taxable income of the taxpayer, computed without

regard to Section 965(e)(2)(A) of the Internal Revenue

Code, and without regard to any net operating loss

deduction. This subparagraph (Z) is exempt from the

provisions of Section 250; and .

(AA) For taxable years beginning on or after

January 1, 2023, for any cannabis establishment

operating in this State and licensed under the

Cannabis Regulation and Tax Act or any cannabis

cultivation center or medical cannabis dispensing

organization operating in this State and licensed

under the Compassionate Use of Medical Cannabis

Program Act, an amount equal to the deductions that

were disallowed under Section 280E of the Internal

Revenue Code for the taxable year and that would not be

added back under this subsection. The provisions of

this subparagraph (AA) are exempt from the provisions

of Section 250.

(3) Special rule. For purposes of paragraph (2)(A),

"gross income" in the case of a life insurance company,

for tax years ending on and after December 31, 1994, and

prior to December 31, 2011, shall mean the gross

investment income for the taxable year and, for tax years

ending on or after December 31, 2011, shall mean all

amounts included in life insurance gross income under

Section 803(a)(3) of the Internal Revenue Code.

(c) Trusts and estates.

(1) In general. In the case of a trust or estate, base

income means an amount equal to the taxpayer's taxable

income for the taxable year as modified by paragraph (2).

(2) Modifications. Subject to the provisions of

paragraph (3), the taxable income referred to in paragraph

(1) shall be modified by adding thereto the sum of the

following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest or dividends during the

taxable year to the extent excluded from gross income

in the computation of taxable income;

(B) In the case of (i) an estate, $600; (ii) a

trust which, under its governing instrument, is

required to distribute all of its income currently,

$300; and (iii) any other trust, $100, but in each such

case, only to the extent such amount was deducted in

the computation of taxable income;

(C) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income in

the computation of taxable income for the taxable

year;

(D) The amount of any net operating loss deduction

taken in arriving at taxable income, other than a net

operating loss carried forward from a taxable year

ending prior to December 31, 1986;

(E) For taxable years in which a net operating

loss carryback or carryforward from a taxable year

ending prior to December 31, 1986 is an element of

taxable income under paragraph (1) of subsection (e)

or subparagraph (E) of paragraph (2) of subsection

(e), the amount by which addition modifications other

than those provided by this subparagraph (E) exceeded

subtraction modifications in such taxable year, with

the following limitations applied in the order that

they are listed:

(i) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall be reduced by the amount

of addition modification under this subparagraph

(E) which related to that net operating loss and

which was taken into account in calculating the

base income of an earlier taxable year, and

(ii) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall not exceed the amount of

such carryback or carryforward;

For taxable years in which there is a net

operating loss carryback or carryforward from more

than one other taxable year ending prior to December

31, 1986, the addition modification provided in this

subparagraph (E) shall be the sum of the amounts

computed independently under the preceding provisions

of this subparagraph (E) for each such taxable year;

(F) For taxable years ending on or after January

1, 1989, an amount equal to the tax deducted pursuant

to Section 164 of the Internal Revenue Code if the

trust or estate is claiming the same tax for purposes

of the Illinois foreign tax credit under Section 601

of this Act;

(G) An amount equal to the amount of the capital

gain deduction allowable under the Internal Revenue

Code, to the extent deducted from gross income in the

computation of taxable income;

(G-5) For taxable years ending after December 31,

1997, an amount equal to any eligible remediation

costs that the trust or estate deducted in computing

adjusted gross income and for which the trust or

estate claims a credit under subsection (l) of Section

201;

(G-10) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code; and

(G-11) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (G-10), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (R) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (R) and for which the taxpayer was

allowed in any taxable year to make a subtraction

modification under subparagraph (R), then an amount

equal to that subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(G-12) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact that the foreign person's business activity

outside the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income pursuant to Sections 951

through 964 of the Internal Revenue Code and amounts

included in gross income under Section 78 of the

Internal Revenue Code) with respect to the stock of

the same person to whom the interest was paid,

accrued, or incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(G-13) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income pursuant to Sections 951 through 964 of the

Internal Revenue Code and amounts included in gross

income under Section 78 of the Internal Revenue Code)

with respect to the stock of the same person to whom

the intangible expenses and costs were directly or

indirectly paid, incurred, or accrued. The preceding

sentence shall not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(c)(2)(G-12) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes: (1)

expenses, losses, and costs for or related to the

direct or indirect acquisition, use, maintenance or

management, ownership, sale, exchange, or any other

disposition of intangible property; (2) losses

incurred, directly or indirectly, from factoring

transactions or discounting transactions; (3) royalty,

patent, technical, and copyright fees; (4) licensing

fees; and (5) other similar expenses and costs. For

purposes of this subparagraph, "intangible property"

includes patents, patent applications, trade names,

trademarks, service marks, copyrights, mask works,

trade secrets, and similar types of intangible assets.

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(G-14) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this

Act;

(G-15) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(G-16) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

and by deducting from the total so obtained the sum of the

following amounts:

(H) An amount equal to all amounts included in

such total pursuant to the provisions of Sections

402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408

of the Internal Revenue Code or included in such total

as distributions under the provisions of any

retirement or disability plan for employees of any

governmental agency or unit, or retirement payments to

retired partners, which payments are excluded in

computing net earnings from self employment by Section

1402 of the Internal Revenue Code and regulations

adopted pursuant thereto;

(I) The valuation limitation amount;

(J) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(K) An amount equal to all amounts included in

taxable income as modified by subparagraphs (A), (B),

(C), (D), (E), (F) and (G) which are exempt from

taxation by this State either by reason of its

statutes or Constitution or by reason of the

Constitution, treaties or statutes of the United

States; provided that, in the case of any statute of

this State that exempts income derived from bonds or

other obligations from the tax imposed under this Act,

the amount exempted shall be the interest net of bond

premium amortization;

(L) With the exception of any amounts subtracted

under subparagraph (K), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2) and 265(a)(2) of the Internal Revenue Code,

and all amounts of expenses allocable to interest and

disallowed as deductions by Section 265(a)(1) of the

Internal Revenue Code; and (ii) for taxable years

ending on or after August 13, 1999, Sections

171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the

Internal Revenue Code, plus, (iii) for taxable years

ending on or after December 31, 2011, Section

45G(e)(3) of the Internal Revenue Code and, for

taxable years ending on or after December 31, 2008,

any amount included in gross income under Section 87

of the Internal Revenue Code; the provisions of this

subparagraph are exempt from the provisions of Section

250;

(M) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act and conducts substantially

all of its operations in a River Edge Redevelopment

Zone or zones. This subparagraph (M) is exempt from

the provisions of Section 250;

(N) An amount equal to any contribution made to a

job training project established pursuant to the Tax

Increment Allocation Redevelopment Act;

(O) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (M) of paragraph (2) of this subsection

shall not be eligible for the deduction provided under

this subparagraph (O);

(P) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code;

(Q) For taxable year 1999 and thereafter, an

amount equal to the amount of any (i) distributions,

to the extent includible in gross income for federal

income tax purposes, made to the taxpayer because of

his or her status as a victim of persecution for racial

or religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim and (ii) items of

income, to the extent includible in gross income for

federal income tax purposes, attributable to, derived

from or in any way related to assets stolen from,

hidden from, or otherwise lost to a victim of

persecution for racial or religious reasons by Nazi

Germany or any other Axis regime immediately prior to,

during, and immediately after World War II, including,

but not limited to, interest on the proceeds

receivable as insurance under policies issued to a

victim of persecution for racial or religious reasons

by Nazi Germany or any other Axis regime by European

insurance companies immediately prior to and during

World War II; provided, however, this subtraction from

federal adjusted gross income does not apply to assets

acquired with such assets or with the proceeds from

the sale of such assets; provided, further, this

paragraph shall only apply to a taxpayer who was the

first recipient of such assets after their recovery

and who is a victim of persecution for racial or

religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim. The amount of and

the eligibility for any public assistance, benefit, or

similar entitlement is not affected by the inclusion

of items (i) and (ii) of this paragraph in gross income

for federal income tax purposes. This paragraph is

exempt from the provisions of Section 250;

(R) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429);

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0;

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

depreciation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (R) is exempt from the provisions of

Section 250;

(S) If the taxpayer sells, transfers, abandons, or

otherwise disposes of property for which the taxpayer

was required in any taxable year to make an addition

modification under subparagraph (G-10), then an amount

equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (R) and for which the taxpayer was

required in any taxable year to make an addition

modification under subparagraph (G-10), then an amount

equal to that addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (S) is exempt from the

provisions of Section 250;

(T) The amount of (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of such addition modification and (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of such

addition modification. This subparagraph (T) is exempt

from the provisions of Section 250;

(U) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact the foreign person's business activity

outside the United States is 80% or more of that

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304, but not to exceed the

addition modification required to be made for the same

taxable year under Section 203(c)(2)(G-12) for

interest paid, accrued, or incurred, directly or

indirectly, to the same person. This subparagraph (U)

is exempt from the provisions of Section 250;

(V) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(c)(2)(G-13) for intangible expenses and costs

paid, accrued, or incurred, directly or indirectly, to

the same foreign person. This subparagraph (V) is

exempt from the provisions of Section 250;

(W) in the case of an estate, an amount equal to

all amounts included in such total pursuant to the

provisions of Section 111 of the Internal Revenue Code

as a recovery of items previously deducted by the

decedent from adjusted gross income in the computation

of taxable income. This subparagraph (W) is exempt

from Section 250;

(X) an amount equal to the refund included in such

total of any tax deducted for federal income tax

purposes, to the extent that deduction was added back

under subparagraph (F). This subparagraph (X) is

exempt from the provisions of Section 250;

(Y) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(c)(2)(G-14), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(Y), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (Y). This

subparagraph (Y) is exempt from the provisions of

Section 250; and

(Z) For taxable years beginning after December 31,

2018 and before January 1, 2026, the amount of excess

business loss of the taxpayer disallowed as a

deduction by Section 461(l)(1)(B) of the Internal

Revenue Code; and .

(AA) For taxable years beginning on or after

January 1, 2023, for any cannabis establishment

operating in this State and licensed under the

Cannabis Regulation and Tax Act or any cannabis

cultivation center or medical cannabis dispensing

organization operating in this State and licensed

under the Compassionate Use of Medical Cannabis

Program Act, an amount equal to the deductions that

were disallowed under Section 280E of the Internal

Revenue Code for the taxable year and that would not be

added back under this subsection. The provisions of

this subparagraph (AA) are exempt from the provisions

of Section 250.

(3) Limitation. The amount of any modification

otherwise required under this subsection shall, under

regulations prescribed by the Department, be adjusted by

any amounts included therein which were properly paid,

credited, or required to be distributed, or permanently

set aside for charitable purposes pursuant to Internal

Revenue Code Section 642(c) during the taxable year.

(d) Partnerships.

(1) In general. In the case of a partnership, base

income means an amount equal to the taxpayer's taxable

income for the taxable year as modified by paragraph (2).

(2) Modifications. The taxable income referred to in

paragraph (1) shall be modified by adding thereto the sum

of the following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest or dividends during the

taxable year to the extent excluded from gross income

in the computation of taxable income;

(B) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income for

the taxable year;

(C) The amount of deductions allowed to the

partnership pursuant to Section 707 (c) of the

Internal Revenue Code in calculating its taxable

income;

(D) An amount equal to the amount of the capital

gain deduction allowable under the Internal Revenue

Code, to the extent deducted from gross income in the

computation of taxable income;

(D-5) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code;

(D-6) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (D-5), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (O) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (O) and for which the taxpayer was

allowed in any taxable year to make a subtraction

modification under subparagraph (O), then an amount

equal to that subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(D-7) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact the foreign person's business activity outside

the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income pursuant to Sections 951

through 964 of the Internal Revenue Code and amounts

included in gross income under Section 78 of the

Internal Revenue Code) with respect to the stock of

the same person to whom the interest was paid,

accrued, or incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act; and

(D-8) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income pursuant to Sections 951 through 964 of the

Internal Revenue Code and amounts included in gross

income under Section 78 of the Internal Revenue Code)

with respect to the stock of the same person to whom

the intangible expenses and costs were directly or

indirectly paid, incurred or accrued. The preceding

sentence shall not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(d)(2)(D-7) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes (1) expenses,

losses, and costs for, or related to, the direct or

indirect acquisition, use, maintenance or management,

ownership, sale, exchange, or any other disposition of

intangible property; (2) losses incurred, directly or

indirectly, from factoring transactions or discounting

transactions; (3) royalty, patent, technical, and

copyright fees; (4) licensing fees; and (5) other

similar expenses and costs. For purposes of this

subparagraph, "intangible property" includes patents,

patent applications, trade names, trademarks, service

marks, copyrights, mask works, trade secrets, and

similar types of intangible assets;

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(D-9) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act;

(D-10) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(D-11) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

and by deducting from the total so obtained the following

amounts:

(E) The valuation limitation amount;

(F) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(G) An amount equal to all amounts included in

taxable income as modified by subparagraphs (A), (B),

(C) and (D) which are exempt from taxation by this

State either by reason of its statutes or Constitution

or by reason of the Constitution, treaties or statutes

of the United States; provided that, in the case of any

statute of this State that exempts income derived from

bonds or other obligations from the tax imposed under

this Act, the amount exempted shall be the interest

net of bond premium amortization;

(H) Any income of the partnership which

constitutes personal service income as defined in

Section 1348(b)(1) of the Internal Revenue Code (as in

effect December 31, 1981) or a reasonable allowance

for compensation paid or accrued for services rendered

by partners to the partnership, whichever is greater;

this subparagraph (H) is exempt from the provisions of

Section 250;

(I) An amount equal to all amounts of income

distributable to an entity subject to the Personal

Property Tax Replacement Income Tax imposed by

subsections (c) and (d) of Section 201 of this Act

including amounts distributable to organizations

exempt from federal income tax by reason of Section

501(a) of the Internal Revenue Code; this subparagraph

(I) is exempt from the provisions of Section 250;

(J) With the exception of any amounts subtracted

under subparagraph (G), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2) and 265(a)(2) of the Internal Revenue Code,

and all amounts of expenses allocable to interest and

disallowed as deductions by Section 265(a)(1) of the

Internal Revenue Code; and (ii) for taxable years

ending on or after August 13, 1999, Sections

171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the

Internal Revenue Code, plus, (iii) for taxable years

ending on or after December 31, 2011, Section

45G(e)(3) of the Internal Revenue Code and, for

taxable years ending on or after December 31, 2008,

any amount included in gross income under Section 87

of the Internal Revenue Code; the provisions of this

subparagraph are exempt from the provisions of Section

250;

(K) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act and conducts substantially

all of its operations from a River Edge Redevelopment

Zone or zones. This subparagraph (K) is exempt from

the provisions of Section 250;

(L) An amount equal to any contribution made to a

job training project established pursuant to the Real

Property Tax Increment Allocation Redevelopment Act;

(M) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (K) of paragraph (2) of this subsection

shall not be eligible for the deduction provided under

this subparagraph (M);

(N) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code;

(O) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429);

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0;

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

depreciation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (O) is exempt from the provisions of

Section 250;

(P) If the taxpayer sells, transfers, abandons, or

otherwise disposes of property for which the taxpayer

was required in any taxable year to make an addition

modification under subparagraph (D-5), then an amount

equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (O) and for which the taxpayer was

required in any taxable year to make an addition

modification under subparagraph (D-5), then an amount

equal to that addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (P) is exempt from the

provisions of Section 250;

(Q) The amount of (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of such addition modification and (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of such

addition modification. This subparagraph (Q) is exempt

from Section 250;

(R) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(d)(2)(D-7) for interest paid, accrued, or

incurred, directly or indirectly, to the same person.

This subparagraph (R) is exempt from Section 250;

(S) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(d)(2)(D-8) for intangible expenses and costs paid,

accrued, or incurred, directly or indirectly, to the

same person. This subparagraph (S) is exempt from

Section 250; and

(T) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(d)(2)(D-9), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(T), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (T). This

subparagraph (T) is exempt from the provisions of

Section 250; and .

(U) For taxable years beginning on or after

January 1, 2023, for any cannabis establishment

operating in this State and licensed under the

Cannabis Regulation and Tax Act or any cannabis

cultivation center or medical cannabis dispensing

organization operating in this State and licensed

under the Compassionate Use of Medical Cannabis

Program Act, an amount equal to the deductions that

were disallowed under Section 280E of the Internal

Revenue Code for the taxable year and that would not be

added back under this subsection. The provisions of

this subparagraph (U) are exempt from the provisions

of Section 250.

(e) Gross income; adjusted gross income; taxable income.

(1) In general. Subject to the provisions of paragraph

(2) and subsection (b)(3), for purposes of this Section

and Section 803(e), a taxpayer's gross income, adjusted

gross income, or taxable income for the taxable year shall

mean the amount of gross income, adjusted gross income or

taxable income properly reportable for federal income tax

purposes for the taxable year under the provisions of the

Internal Revenue Code. Taxable income may be less than

zero. However, for taxable years ending on or after

December 31, 1986, net operating loss carryforwards from

taxable years ending prior to December 31, 1986, may not

exceed the sum of federal taxable income for the taxable

year before net operating loss deduction, plus the excess

of addition modifications over subtraction modifications

for the taxable year. For taxable years ending prior to

December 31, 1986, taxable income may never be an amount

in excess of the net operating loss for the taxable year as

defined in subsections (c) and (d) of Section 172 of the

Internal Revenue Code, provided that when taxable income

of a corporation (other than a Subchapter S corporation),

trust, or estate is less than zero and addition

modifications, other than those provided by subparagraph

(E) of paragraph (2) of subsection (b) for corporations or

subparagraph (E) of paragraph (2) of subsection (c) for

trusts and estates, exceed subtraction modifications, an

addition modification must be made under those

subparagraphs for any other taxable year to which the

taxable income less than zero (net operating loss) is

applied under Section 172 of the Internal Revenue Code or

under subparagraph (E) of paragraph (2) of this subsection

(e) applied in conjunction with Section 172 of the

Internal Revenue Code.

(2) Special rule. For purposes of paragraph (1) of

this subsection, the taxable income properly reportable

for federal income tax purposes shall mean:

(A) Certain life insurance companies. In the case

of a life insurance company subject to the tax imposed

by Section 801 of the Internal Revenue Code, life

insurance company taxable income, plus the amount of

distribution from pre-1984 policyholder surplus

accounts as calculated under Section 815a of the

Internal Revenue Code;

(B) Certain other insurance companies. In the case

of mutual insurance companies subject to the tax

imposed by Section 831 of the Internal Revenue Code,

insurance company taxable income;

(C) Regulated investment companies. In the case of

a regulated investment company subject to the tax

imposed by Section 852 of the Internal Revenue Code,

investment company taxable income;

(D) Real estate investment trusts. In the case of

a real estate investment trust subject to the tax

imposed by Section 857 of the Internal Revenue Code,

real estate investment trust taxable income;

(E) Consolidated corporations. In the case of a

corporation which is a member of an affiliated group

of corporations filing a consolidated income tax

return for the taxable year for federal income tax

purposes, taxable income determined as if such

corporation had filed a separate return for federal

income tax purposes for the taxable year and each

preceding taxable year for which it was a member of an

affiliated group. For purposes of this subparagraph,

the taxpayer's separate taxable income shall be

determined as if the election provided by Section

243(b)(2) of the Internal Revenue Code had been in

effect for all such years;

(F) Cooperatives. In the case of a cooperative

corporation or association, the taxable income of such

organization determined in accordance with the

provisions of Section 1381 through 1388 of the

Internal Revenue Code, but without regard to the

prohibition against offsetting losses from patronage

activities against income from nonpatronage

activities; except that a cooperative corporation or

association may make an election to follow its federal

income tax treatment of patronage losses and

nonpatronage losses. In the event such election is

made, such losses shall be computed and carried over

in a manner consistent with subsection (a) of Section

207 of this Act and apportioned by the apportionment

factor reported by the cooperative on its Illinois

income tax return filed for the taxable year in which

the losses are incurred. The election shall be

effective for all taxable years with original returns

due on or after the date of the election. In addition,

the cooperative may file an amended return or returns,

as allowed under this Act, to provide that the

election shall be effective for losses incurred or

carried forward for taxable years occurring prior to

the date of the election. Once made, the election may

only be revoked upon approval of the Director. The

Department shall adopt rules setting forth

requirements for documenting the elections and any

resulting Illinois net loss and the standards to be

used by the Director in evaluating requests to revoke

elections. Public Act 96-932 is declaratory of

existing law;

(G) Subchapter S corporations. In the case of: (i)

a Subchapter S corporation for which there is in

effect an election for the taxable year under Section

1362 of the Internal Revenue Code, the taxable income

of such corporation determined in accordance with

Section 1363(b) of the Internal Revenue Code, except

that taxable income shall take into account those

items which are required by Section 1363(b)(1) of the

Internal Revenue Code to be separately stated; and

(ii) a Subchapter S corporation for which there is in

effect a federal election to opt out of the provisions

of the Subchapter S Revision Act of 1982 and have

applied instead the prior federal Subchapter S rules

as in effect on July 1, 1982, the taxable income of

such corporation determined in accordance with the

federal Subchapter S rules as in effect on July 1,

1982; and

(H) Partnerships. In the case of a partnership,

taxable income determined in accordance with Section

703 of the Internal Revenue Code, except that taxable

income shall take into account those items which are

required by Section 703(a)(1) to be separately stated

but which would be taken into account by an individual

in calculating his taxable income.

(3) Recapture of business expenses on disposition of

asset or business. Notwithstanding any other law to the

contrary, if in prior years income from an asset or

business has been classified as business income and in a

later year is demonstrated to be non-business income, then

all expenses, without limitation, deducted in such later

year and in the 2 immediately preceding taxable years

related to that asset or business that generated the

non-business income shall be added back and recaptured as

business income in the year of the disposition of the

asset or business. Such amount shall be apportioned to

Illinois using the greater of the apportionment fraction

computed for the business under Section 304 of this Act

for the taxable year or the average of the apportionment

fractions computed for the business under Section 304 of

this Act for the taxable year and for the 2 immediately

preceding taxable years.

(f) Valuation limitation amount.

(1) In general. The valuation limitation amount

referred to in subsections (a)(2)(G), (c)(2)(I) and

(d)(2)(E) is an amount equal to:

(A) The sum of the pre-August 1, 1969 appreciation

amounts (to the extent consisting of gain reportable

under the provisions of Section 1245 or 1250 of the

Internal Revenue Code) for all property in respect of

which such gain was reported for the taxable year;

plus

(B) The lesser of (i) the sum of the pre-August 1,

1969 appreciation amounts (to the extent consisting of

capital gain) for all property in respect of which

such gain was reported for federal income tax purposes

for the taxable year, or (ii) the net capital gain for

the taxable year, reduced in either case by any amount

of such gain included in the amount determined under

subsection (a)(2)(F) or (c)(2)(H).

(2) Pre-August 1, 1969 appreciation amount.

(A) If the fair market value of property referred

to in paragraph (1) was readily ascertainable on

August 1, 1969, the pre-August 1, 1969 appreciation

amount for such property is the lesser of (i) the

excess of such fair market value over the taxpayer's

basis (for determining gain) for such property on that

date (determined under the Internal Revenue Code as in

effect on that date), or (ii) the total gain realized

and reportable for federal income tax purposes in

respect of the sale, exchange or other disposition of

such property.

(B) If the fair market value of property referred

to in paragraph (1) was not readily ascertainable on

August 1, 1969, the pre-August 1, 1969 appreciation

amount for such property is that amount which bears

the same ratio to the total gain reported in respect of

the property for federal income tax purposes for the

taxable year, as the number of full calendar months in

that part of the taxpayer's holding period for the

property ending July 31, 1969 bears to the number of

full calendar months in the taxpayer's entire holding

period for the property.

(C) The Department shall prescribe such

regulations as may be necessary to carry out the

purposes of this paragraph.

(g) Double deductions. Unless specifically provided

otherwise, nothing in this Section shall permit the same item

to be deducted more than once.

(h) Legislative intention. Except as expressly provided by

this Section there shall be no modifications or limitations on

the amounts of income, gain, loss or deduction taken into

account in determining gross income, adjusted gross income or

taxable income for federal income tax purposes for the taxable

year, or in the amount of such items entering into the

computation of base income and net income under this Act for

such taxable year, whether in respect of property values as of

August 1, 1969 or otherwise.

(Source: P.A. 101-9, eff. 6-5-19; 101-81, eff. 7-12-19;

102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658, eff.

8-27-21; 102-813, eff. 5-13-22; 102-1112, eff. 12-21-22.)

ARTICLE 145.

Section 145-5. The Illinois Act on the Aging is amended by

changing Section 4.02 as follows:

(20 ILCS 105/4.02) (from Ch. 23, par. 6104.02)

Sec. 4.02. Community Care Program. The Department shall

establish a program of services to prevent unnecessary

institutionalization of persons age 60 and older in need of

long term care or who are established as persons who suffer

from Alzheimer's disease or a related disorder under the

Alzheimer's Disease Assistance Act, thereby enabling them to

remain in their own homes or in other living arrangements.

Such preventive services, which may be coordinated with other

programs for the aged and monitored by area agencies on aging

in cooperation with the Department, may include, but are not

limited to, any or all of the following:

(a) (blank);

(b) (blank);

(c) home care aide services;

(d) personal assistant services;

(e) adult day services;

(f) home-delivered meals;

(g) education in self-care;

(h) personal care services;

(i) adult day health services;

(j) habilitation services;

(k) respite care;

(k-5) community reintegration services;

(k-6) flexible senior services;

(k-7) medication management;

(k-8) emergency home response;

(l) other nonmedical social services that may enable

the person to become self-supporting; or

(m) clearinghouse for information provided by senior

citizen home owners who want to rent rooms to or share

living space with other senior citizens.

The Department shall establish eligibility standards for

such services. In determining the amount and nature of

services for which a person may qualify, consideration shall

not be given to the value of cash, property or other assets

held in the name of the person's spouse pursuant to a written

agreement dividing marital property into equal but separate

shares or pursuant to a transfer of the person's interest in a

home to his spouse, provided that the spouse's share of the

marital property is not made available to the person seeking

such services.

Beginning January 1, 2008, the Department shall require as

a condition of eligibility that all new financially eligible

applicants apply for and enroll in medical assistance under

Article V of the Illinois Public Aid Code in accordance with

rules promulgated by the Department.

The Department shall, in conjunction with the Department

of Public Aid (now Department of Healthcare and Family

Services), seek appropriate amendments under Sections 1915 and

1924 of the Social Security Act. The purpose of the amendments

shall be to extend eligibility for home and community based

services under Sections 1915 and 1924 of the Social Security

Act to persons who transfer to or for the benefit of a spouse

those amounts of income and resources allowed under Section

1924 of the Social Security Act. Subject to the approval of

such amendments, the Department shall extend the provisions of

Section 5-4 of the Illinois Public Aid Code to persons who, but

for the provision of home or community-based services, would

require the level of care provided in an institution, as is

provided for in federal law. Those persons no longer found to

be eligible for receiving noninstitutional services due to

changes in the eligibility criteria shall be given 45 days

notice prior to actual termination. Those persons receiving

notice of termination may contact the Department and request

the determination be appealed at any time during the 45 day

notice period. The target population identified for the

purposes of this Section are persons age 60 and older with an

identified service need. Priority shall be given to those who

are at imminent risk of institutionalization. The services

shall be provided to eligible persons age 60 and older to the

extent that the cost of the services together with the other

personal maintenance expenses of the persons are reasonably

related to the standards established for care in a group

facility appropriate to the person's condition. These

non-institutional services, pilot projects or experimental

facilities may be provided as part of or in addition to those

authorized by federal law or those funded and administered by

the Department of Human Services. The Departments of Human

Services, Healthcare and Family Services, Public Health,

Veterans' Affairs, and Commerce and Economic Opportunity and

other appropriate agencies of State, federal and local

governments shall cooperate with the Department on Aging in

the establishment and development of the non-institutional

services. The Department shall require an annual audit from

all personal assistant and home care aide vendors contracting

with the Department under this Section. The annual audit shall

assure that each audited vendor's procedures are in compliance

with Department's financial reporting guidelines requiring an

administrative and employee wage and benefits cost split as

defined in administrative rules. The audit is a public record

under the Freedom of Information Act. The Department shall

execute, relative to the nursing home prescreening project,

written inter-agency agreements with the Department of Human

Services and the Department of Healthcare and Family Services,

to effect the following: (1) intake procedures and common

eligibility criteria for those persons who are receiving

non-institutional services; and (2) the establishment and

development of non-institutional services in areas of the

State where they are not currently available or are

undeveloped. On and after July 1, 1996, all nursing home

prescreenings for individuals 60 years of age or older shall

be conducted by the Department.

As part of the Department on Aging's routine training of

case managers and case manager supervisors, the Department may

include information on family futures planning for persons who

are age 60 or older and who are caregivers of their adult

children with developmental disabilities. The content of the

training shall be at the Department's discretion.

The Department is authorized to establish a system of

recipient copayment for services provided under this Section,

such copayment to be based upon the recipient's ability to pay

but in no case to exceed the actual cost of the services

provided. Additionally, any portion of a person's income which

is equal to or less than the federal poverty standard shall not

be considered by the Department in determining the copayment.

The level of such copayment shall be adjusted whenever

necessary to reflect any change in the officially designated

federal poverty standard.

The Department, or the Department's authorized

representative, may recover the amount of moneys expended for

services provided to or in behalf of a person under this

Section by a claim against the person's estate or against the

estate of the person's surviving spouse, but no recovery may

be had until after the death of the surviving spouse, if any,

and then only at such time when there is no surviving child who

is under age 21 or blind or who has a permanent and total

disability. This paragraph, however, shall not bar recovery,

at the death of the person, of moneys for services provided to

the person or in behalf of the person under this Section to

which the person was not entitled; provided that such recovery

shall not be enforced against any real estate while it is

occupied as a homestead by the surviving spouse or other

dependent, if no claims by other creditors have been filed

against the estate, or, if such claims have been filed, they

remain dormant for failure of prosecution or failure of the

claimant to compel administration of the estate for the

purpose of payment. This paragraph shall not bar recovery from

the estate of a spouse, under Sections 1915 and 1924 of the

Social Security Act and Section 5-4 of the Illinois Public Aid

Code, who precedes a person receiving services under this

Section in death. All moneys for services paid to or in behalf

of the person under this Section shall be claimed for recovery

from the deceased spouse's estate. "Homestead", as used in

this paragraph, means the dwelling house and contiguous real

estate occupied by a surviving spouse or relative, as defined

by the rules and regulations of the Department of Healthcare

and Family Services, regardless of the value of the property.

The Department shall increase the effectiveness of the

existing Community Care Program by:

(1) ensuring that in-home services included in the

care plan are available on evenings and weekends;

(2) ensuring that care plans contain the services that

eligible participants need based on the number of days in

a month, not limited to specific blocks of time, as

identified by the comprehensive assessment tool selected

by the Department for use statewide, not to exceed the

total monthly service cost maximum allowed for each

service; the Department shall develop administrative rules

to implement this item (2);

(3) ensuring that the participants have the right to

choose the services contained in their care plan and to

direct how those services are provided, based on

administrative rules established by the Department;

(4) ensuring that the determination of need tool is

accurate in determining the participants' level of need;

to achieve this, the Department, in conjunction with the

Older Adult Services Advisory Committee, shall institute a

study of the relationship between the Determination of

Need scores, level of need, service cost maximums, and the

development and utilization of service plans no later than

May 1, 2008; findings and recommendations shall be

presented to the Governor and the General Assembly no

later than January 1, 2009; recommendations shall include

all needed changes to the service cost maximums schedule

and additional covered services;

(5) ensuring that homemakers can provide personal care

services that may or may not involve contact with clients,

including but not limited to:

(A) bathing;

(B) grooming;

(C) toileting;

(D) nail care;

(E) transferring;

(F) respiratory services;

(G) exercise; or

(H) positioning;

(6) ensuring that homemaker program vendors are not

restricted from hiring homemakers who are family members

of clients or recommended by clients; the Department may

not, by rule or policy, require homemakers who are family

members of clients or recommended by clients to accept

assignments in homes other than the client;

(7) ensuring that the State may access maximum federal

matching funds by seeking approval for the Centers for

Medicare and Medicaid Services for modifications to the

State's home and community based services waiver and

additional waiver opportunities, including applying for

enrollment in the Balance Incentive Payment Program by May

1, 2013, in order to maximize federal matching funds; this

shall include, but not be limited to, modification that

reflects all changes in the Community Care Program

services and all increases in the services cost maximum;

(8) ensuring that the determination of need tool

accurately reflects the service needs of individuals with

Alzheimer's disease and related dementia disorders;

(9) ensuring that services are authorized accurately

and consistently for the Community Care Program (CCP); the

Department shall implement a Service Authorization policy

directive; the purpose shall be to ensure that eligibility

and services are authorized accurately and consistently in

the CCP program; the policy directive shall clarify

service authorization guidelines to Care Coordination

Units and Community Care Program providers no later than

May 1, 2013;

(10) working in conjunction with Care Coordination

Units, the Department of Healthcare and Family Services,

the Department of Human Services, Community Care Program

providers, and other stakeholders to make improvements to

the Medicaid claiming processes and the Medicaid

enrollment procedures or requirements as needed,

including, but not limited to, specific policy changes or

rules to improve the up-front enrollment of participants

in the Medicaid program and specific policy changes or

rules to insure more prompt submission of bills to the

federal government to secure maximum federal matching

dollars as promptly as possible; the Department on Aging

shall have at least 3 meetings with stakeholders by

January 1, 2014 in order to address these improvements;

(11) requiring home care service providers to comply

with the rounding of hours worked provisions under the

federal Fair Labor Standards Act (FLSA) and as set forth

in 29 CFR 785.48(b) by May 1, 2013;

(12) implementing any necessary policy changes or

promulgating any rules, no later than January 1, 2014, to

assist the Department of Healthcare and Family Services in

moving as many participants as possible, consistent with

federal regulations, into coordinated care plans if a care

coordination plan that covers long term care is available

in the recipient's area; and

(13) maintaining fiscal year 2014 rates at the same

level established on January 1, 2013.

By January 1, 2009 or as soon after the end of the Cash and

Counseling Demonstration Project as is practicable, the

Department may, based on its evaluation of the demonstration

project, promulgate rules concerning personal assistant

services, to include, but need not be limited to,

qualifications, employment screening, rights under fair labor

standards, training, fiduciary agent, and supervision

requirements. All applicants shall be subject to the

provisions of the Health Care Worker Background Check Act.

The Department shall develop procedures to enhance

availability of services on evenings, weekends, and on an

emergency basis to meet the respite needs of caregivers.

Procedures shall be developed to permit the utilization of

services in successive blocks of 24 hours up to the monthly

maximum established by the Department. Workers providing these

services shall be appropriately trained.

Beginning on the effective date of this amendatory Act of

1991, no person may perform chore/housekeeping and home care

aide services under a program authorized by this Section

unless that person has been issued a certificate of

pre-service to do so by his or her employing agency.

Information gathered to effect such certification shall

include (i) the person's name, (ii) the date the person was

hired by his or her current employer, and (iii) the training,

including dates and levels. Persons engaged in the program

authorized by this Section before the effective date of this

amendatory Act of 1991 shall be issued a certificate of all

pre- and in-service training from his or her employer upon

submitting the necessary information. The employing agency

shall be required to retain records of all staff pre- and

in-service training, and shall provide such records to the

Department upon request and upon termination of the employer's

contract with the Department. In addition, the employing

agency is responsible for the issuance of certifications of

in-service training completed to their employees.

The Department is required to develop a system to ensure

that persons working as home care aides and personal

assistants receive increases in their wages when the federal

minimum wage is increased by requiring vendors to certify that

they are meeting the federal minimum wage statute for home

care aides and personal assistants. An employer that cannot

ensure that the minimum wage increase is being given to home

care aides and personal assistants shall be denied any

increase in reimbursement costs.

The Community Care Program Advisory Committee is created

in the Department on Aging. The Director shall appoint

individuals to serve in the Committee, who shall serve at

their own expense. Members of the Committee must abide by all

applicable ethics laws. The Committee shall advise the

Department on issues related to the Department's program of

services to prevent unnecessary institutionalization. The

Committee shall meet on a bi-monthly basis and shall serve to

identify and advise the Department on present and potential

issues affecting the service delivery network, the program's

clients, and the Department and to recommend solution

strategies. Persons appointed to the Committee shall be

appointed on, but not limited to, their own and their agency's

experience with the program, geographic representation, and

willingness to serve. The Director shall appoint members to

the Committee to represent provider, advocacy, policy

research, and other constituencies committed to the delivery

of high quality home and community-based services to older

adults. Representatives shall be appointed to ensure

representation from community care providers including, but

not limited to, adult day service providers, homemaker

providers, case coordination and case management units,

emergency home response providers, statewide trade or labor

unions that represent home care aides and direct care staff,

area agencies on aging, adults over age 60, membership

organizations representing older adults, and other

organizational entities, providers of care, or individuals

with demonstrated interest and expertise in the field of home

and community care as determined by the Director.

Nominations may be presented from any agency or State

association with interest in the program. The Director, or his

or her designee, shall serve as the permanent co-chair of the

advisory committee. One other co-chair shall be nominated and

approved by the members of the committee on an annual basis.

Committee members' terms of appointment shall be for 4 years

with one-quarter of the appointees' terms expiring each year.

A member shall continue to serve until his or her replacement

is named. The Department shall fill vacancies that have a

remaining term of over one year, and this replacement shall

occur through the annual replacement of expiring terms. The

Director shall designate Department staff to provide technical

assistance and staff support to the committee. Department

representation shall not constitute membership of the

committee. All Committee papers, issues, recommendations,

reports, and meeting memoranda are advisory only. The

Director, or his or her designee, shall make a written report,

as requested by the Committee, regarding issues before the

Committee.

The Department on Aging and the Department of Human

Services shall cooperate in the development and submission of

an annual report on programs and services provided under this

Section. Such joint report shall be filed with the Governor

and the General Assembly on or before September 30 each year.

The requirement for reporting to the General Assembly

shall be satisfied by filing copies of the report as required

by Section 3.1 of the General Assembly Organization Act and

filing such additional copies with the State Government Report

Distribution Center for the General Assembly as is required

under paragraph (t) of Section 7 of the State Library Act.

Those persons previously found eligible for receiving

non-institutional services whose services were discontinued

under the Emergency Budget Act of Fiscal Year 1992, and who do

not meet the eligibility standards in effect on or after July

1, 1992, shall remain ineligible on and after July 1, 1992.

Those persons previously not required to cost-share and who

were required to cost-share effective March 1, 1992, shall

continue to meet cost-share requirements on and after July 1,

1992. Beginning July 1, 1992, all clients will be required to

meet eligibility, cost-share, and other requirements and will

have services discontinued or altered when they fail to meet

these requirements.

For the purposes of this Section, "flexible senior

services" refers to services that require one-time or periodic

expenditures including, but not limited to, respite care, home

modification, assistive technology, housing assistance, and

transportation.

The Department shall implement an electronic service

verification based on global positioning systems or other

cost-effective technology for the Community Care Program no

later than January 1, 2014.

The Department shall require, as a condition of

eligibility, enrollment in the medical assistance program

under Article V of the Illinois Public Aid Code (i) beginning

August 1, 2013, if the Auditor General has reported that the

Department has failed to comply with the reporting

requirements of Section 2-27 of the Illinois State Auditing

Act; or (ii) beginning June 1, 2014, if the Auditor General has

reported that the Department has not undertaken the required

actions listed in the report required by subsection (a) of

Section 2-27 of the Illinois State Auditing Act.

The Department shall delay Community Care Program services

until an applicant is determined eligible for medical

assistance under Article V of the Illinois Public Aid Code (i)

beginning August 1, 2013, if the Auditor General has reported

that the Department has failed to comply with the reporting

requirements of Section 2-27 of the Illinois State Auditing

Act; or (ii) beginning June 1, 2014, if the Auditor General has

reported that the Department has not undertaken the required

actions listed in the report required by subsection (a) of

Section 2-27 of the Illinois State Auditing Act.

The Department shall implement co-payments for the

Community Care Program at the federally allowable maximum

level (i) beginning August 1, 2013, if the Auditor General has

reported that the Department has failed to comply with the

reporting requirements of Section 2-27 of the Illinois State

Auditing Act; or (ii) beginning June 1, 2014, if the Auditor

General has reported that the Department has not undertaken

the required actions listed in the report required by

subsection (a) of Section 2-27 of the Illinois State Auditing

Act.

The Department shall continue to provide other Community

Care Program reports as required by statute.

The Department shall conduct a quarterly review of Care

Coordination Unit performance and adherence to service

guidelines. The quarterly review shall be reported to the

Speaker of the House of Representatives, the Minority Leader

of the House of Representatives, the President of the Senate,

and the Minority Leader of the Senate. The Department shall

collect and report longitudinal data on the performance of

each care coordination unit. Nothing in this paragraph shall

be construed to require the Department to identify specific

care coordination units.

In regard to community care providers, failure to comply

with Department on Aging policies shall be cause for

disciplinary action, including, but not limited to,

disqualification from serving Community Care Program clients.

Each provider, upon submission of any bill or invoice to the

Department for payment for services rendered, shall include a

notarized statement, under penalty of perjury pursuant to

Section 1-109 of the Code of Civil Procedure, that the

provider has complied with all Department policies.

The Director of the Department on Aging shall make

information available to the State Board of Elections as may

be required by an agreement the State Board of Elections has

entered into with a multi-state voter registration list

maintenance system.

Within 30 days after July 6, 2017 (the effective date of

Public Act 100-23), rates shall be increased to $18.29 per

hour, for the purpose of increasing, by at least $.72 per hour,

the wages paid by those vendors to their employees who provide

homemaker services. The Department shall pay an enhanced rate

under the Community Care Program to those in-home service

provider agencies that offer health insurance coverage as a

benefit to their direct service worker employees consistent

with the mandates of Public Act 95-713. For State fiscal years

2018 and 2019, the enhanced rate shall be $1.77 per hour. The

rate shall be adjusted using actuarial analysis based on the

cost of care, but shall not be set below $1.77 per hour. The

Department shall adopt rules, including emergency rules under

subsections (y) and (bb) of Section 5-45 of the Illinois

Administrative Procedure Act, to implement the provisions of

this paragraph.

The General Assembly finds it necessary to authorize an

aggressive Medicaid enrollment initiative designed to maximize

federal Medicaid funding for the Community Care Program which

produces significant savings for the State of Illinois. The

Department on Aging shall establish and implement a Community

Care Program Medicaid Initiative. Under the Initiative, the

Department on Aging shall, at a minimum: (i) provide an

enhanced rate to adequately compensate care coordination units

to enroll eligible Community Care Program clients into

Medicaid; (ii) use recommendations from a stakeholder

committee on how best to implement the Initiative; and (iii)

establish requirements for State agencies to make enrollment

in the State's Medical Assistance program easier for seniors.

The Community Care Program Medicaid Enrollment Oversight

Subcommittee is created as a subcommittee of the Older Adult

Services Advisory Committee established in Section 35 of the

Older Adult Services Act to make recommendations on how best

to increase the number of medical assistance recipients who

are enrolled in the Community Care Program. The Subcommittee

shall consist of all of the following persons who must be

appointed within 30 days after the effective date of this

amendatory Act of the 100th General Assembly:

(1) The Director of Aging, or his or her designee, who

shall serve as the chairperson of the Subcommittee.

(2) One representative of the Department of Healthcare

and Family Services, appointed by the Director of

Healthcare and Family Services.

(3) One representative of the Department of Human

Services, appointed by the Secretary of Human Services.

(4) One individual representing a care coordination

unit, appointed by the Director of Aging.

(5) One individual from a non-governmental statewide

organization that advocates for seniors, appointed by the

Director of Aging.

(6) One individual representing Area Agencies on

Aging, appointed by the Director of Aging.

(7) One individual from a statewide association

dedicated to Alzheimer's care, support, and research,

appointed by the Director of Aging.

(8) One individual from an organization that employs

persons who provide services under the Community Care

Program, appointed by the Director of Aging.

(9) One member of a trade or labor union representing

persons who provide services under the Community Care

Program, appointed by the Director of Aging.

(10) One member of the Senate, who shall serve as

co-chairperson, appointed by the President of the Senate.

(11) One member of the Senate, who shall serve as

co-chairperson, appointed by the Minority Leader of the

Senate.

(12) One member of the House of Representatives, who

shall serve as co-chairperson, appointed by the Speaker of

the House of Representatives.

(13) One member of the House of Representatives, who

shall serve as co-chairperson, appointed by the Minority

Leader of the House of Representatives.

(14) One individual appointed by a labor organization

representing frontline employees at the Department of

Human Services.

The Subcommittee shall provide oversight to the Community

Care Program Medicaid Initiative and shall meet quarterly. At

each Subcommittee meeting the Department on Aging shall

provide the following data sets to the Subcommittee: (A) the

number of Illinois residents, categorized by planning and

service area, who are receiving services under the Community

Care Program and are enrolled in the State's Medical

Assistance Program; (B) the number of Illinois residents,

categorized by planning and service area, who are receiving

services under the Community Care Program, but are not

enrolled in the State's Medical Assistance Program; and (C)

the number of Illinois residents, categorized by planning and

service area, who are receiving services under the Community

Care Program and are eligible for benefits under the State's

Medical Assistance Program, but are not enrolled in the

State's Medical Assistance Program. In addition to this data,

the Department on Aging shall provide the Subcommittee with

plans on how the Department on Aging will reduce the number of

Illinois residents who are not enrolled in the State's Medical

Assistance Program but who are eligible for medical assistance

benefits. The Department on Aging shall enroll in the State's

Medical Assistance Program those Illinois residents who

receive services under the Community Care Program and are

eligible for medical assistance benefits but are not enrolled

in the State's Medicaid Assistance Program. The data provided

to the Subcommittee shall be made available to the public via

the Department on Aging's website.

The Department on Aging, with the involvement of the

Subcommittee, shall collaborate with the Department of Human

Services and the Department of Healthcare and Family Services

on how best to achieve the responsibilities of the Community

Care Program Medicaid Initiative.

The Department on Aging, the Department of Human Services,

and the Department of Healthcare and Family Services shall

coordinate and implement a streamlined process for seniors to

access benefits under the State's Medical Assistance Program.

The Subcommittee shall collaborate with the Department of

Human Services on the adoption of a uniform application

submission process. The Department of Human Services and any

other State agency involved with processing the medical

assistance application of any person enrolled in the Community

Care Program shall include the appropriate care coordination

unit in all communications related to the determination or

status of the application.

The Community Care Program Medicaid Initiative shall

provide targeted funding to care coordination units to help

seniors complete their applications for medical assistance

benefits. On and after July 1, 2019, care coordination units

shall receive no less than $200 per completed application,

which rate may be included in a bundled rate for initial intake

services when Medicaid application assistance is provided in

conjunction with the initial intake process for new program

participants.

The Community Care Program Medicaid Initiative shall cease

operation 5 years after the effective date of this amendatory

Act of the 100th General Assembly, after which the

Subcommittee shall dissolve.

Effective July 1, 2023, subject to federal approval, the

Department on Aging shall reimburse Care Coordination Units at

the following rates for case management services: $252.40 for

each initial assessment; $366.40 for each initial assessment

with translation; $229.68 for each redetermination assessment;

$313.68 for each redetermination assessment with translation;

$200.00 for each completed application for medical assistance

benefits; $132.26 for each face-to-face, choices-for-care

screening; $168.26 for each face-to-face, choices-for-care

screening with translation; $124.56 for each 6-month,

face-to-face visit; $132.00 for each MCO participant

eligibility determination; and $157.00 for each MCO

participant eligibility determination with translation.

(Source: P.A. 101-10, eff. 6-5-19; 102-1071, eff. 6-10-22.)

ARTICLE 150.

Section 150-5. The Illinois Affordable Housing Act is

amended by changing Section 17 as follows:

(310 ILCS 65/17) (from Ch. 67 1/2, par. 1267)

Sec. 17. Annual Budget and Report. (a) Within 9 months

after the effective date of this Act, the Commission shall

prepare a plan listing available resources, priorities for

expenditures, and procedures for making application for grants

and loans. The plan shall be published in the Illinois

Register. Such a plan shall be prepared annually and published

for each succeeding year.

(b) Within 60 days of the end of each fiscal year, the

Commission shall prepare a report to the General Assembly

describing the activities of the Affordable Housing Program

for the preceding year.

(c) 1% of permitted funds within the annual proposed

budget stemming from the plan shall be allocated to support

limited-equity cooperative housing through programs and

subsidies for cooperative homebuyer assistance, building

acquisition and renovation, assistance with monthly housing

charges, predevelopment funding, and technical assistance.

(Source: P.A. 86-925.)

ARTICLE 155.

Section 155-5. The Higher Education Student Assistance Act

is amended by adding Section 27 as follows:

(110 ILCS 947/27 new)

Sec. 27. Prepare for Illinois' Future Program.

(a) Subject to appropriation, the Illinois Student

Assistance Commission shall as soon as is practicable, develop

and implement a Prepare for Illinois' Future Program to offer

comprehensive test preparation and professional licensure

preparation, free of charge and at no cost to students, with a

goal of serving all students at institutions of higher

education. If funding for the program is insufficient to

support universal access, then the Commission may prioritize

offering the services to recipients of the Monetary Award

Program grant assistance under Section 35 of this Act.

(b) The Program shall offer students, at a minimum, test

preparation services for the Medical College Admission Test,

the Law School Admission Test, the Graduate Record

Examination, the Graduate Management Admission Test, and other

preparation programs for professional exams that may include,

but are not limited to, exams for nursing, teaching, real

estate, securities, and law. The program may also provide

preparation for credentials such as, but not limited to, the

Securities Industry Essentials Exam, a Financial Paraplanner

Qualified Professional exam, and a Wealth Management

Specialist exam. In establishing the Program, the Commission

shall consider, among other factors, whether the test and

licensure exam preparation and credentialing programs can be

provided by a single vendor.

(c) The Commission shall report to the General Assembly

and Governor on the Program's usage as soon as is practicable

after the Program has been in place for at least one academic

year. To the extent that appropriate data is available, the

Commission shall also report information on the program's

effectiveness, with a goal of providing multi-stage research

to gauge the impact of this investment on in-state university

recruitment and retention, the State's talent pipeline, and

the longitudinal value provided to State students.

Institutions of higher education shall provide information to

the Commission as needed to facilitate completion of this

report.

ARTICLE 999.

Section 999-95. No acceleration or delay. Where this Act

makes changes in a statute that is represented in this Act by

text that is not yet or no longer in effect (for example, a

Section represented by multiple versions), the use of that

text does not accelerate or delay the taking effect of (i) the

changes made by this Act or (ii) provisions derived from any

other Public Act.

Section 999-99. Effective date. This Act takes effect upon

becoming law, except that Articles 10, 85, 98, 100, and 125

take effect on July 1, 2023, Articles 20, 80, and 99 take

effect on January 1, 2024, and Section 5-110 takes effect on

the effective date of House Bill 2041 of the 103rd General

Assembly or upon becoming law, whichever is later.