Public Act 102-0016
SB2017 EnrolledLRB102 16155 CPF 22006 b
AN ACT concerning State government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
ARTICLE 1. SHORT TITLE; PURPOSE
Section 1-1. Short title. This Act may be cited as the
FY2022 Budget Implementation Act.
Section 1-5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
State budget for Fiscal Year 2022.
ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL
YEAR 2022 BUDGET
Section 2-5. The State Finance Act is amended by changing
Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63,
6z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12,
8.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections
5.938, 5.939, and 6z-128 as follows:
(30 ILCS 105/5.67) (from Ch. 127, par. 141.67)
Sec. 5.67. The Metropolitan Exposition, Auditorium and
Office Building Fund. This Section is repealed June 30, 2021.
(Source: P.A. 81-1509.)
(30 ILCS 105/5.176) (from Ch. 127, par. 141.176)
Sec. 5.176. The Illinois Civic Center Bond Fund. This
Section is repealed June 30, 2021.
(Source: P.A. 84-1308.)
(30 ILCS 105/5.177) (from Ch. 127, par. 141.177)
Sec. 5.177. The Illinois Civic Center Bond Retirement and
Interest Fund. This Section is repealed June 30, 2021.
(Source: P.A. 84-1308.)
(30 ILCS 105/5.857)
(Section scheduled to be repealed on July 1, 2021)
Sec. 5.857. The Capital Development Board Revolving Fund.
This Section is repealed July 1, 2022 2021.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-645, eff. 6-26-20.)
(30 ILCS 105/5.938 new)
Sec. 5.938. The DoIT Special Projects Fund.
(30 ILCS 105/5.939 new)
Sec. 5.939. The Essential Government Services Support
Fund.
(30 ILCS 105/5h.5)
Sec. 5h.5. Cash flow borrowing and general funds
liquidity; Fiscal Years 2018, 2019, 2020, and 2021, and 2022.
(a) In order to meet cash flow deficits and to maintain
liquidity in general funds and the Health Insurance Reserve
Fund, on and after July 1, 2017 and through June 30, 2022 2021,
the State Treasurer and the State Comptroller, in consultation
with the Governor's Office of Management and Budget, shall
make transfers to general funds and the Health Insurance
Reserve Fund, as directed by the State Comptroller, out of
special funds of the State, to the extent allowed by federal
law.
No such transfer may reduce the cumulative balance of all
of the special funds of the State to an amount less than the
total debt service payable during the 12 months immediately
following the date of the transfer on any bonded indebtedness
of the State and any certificates issued under the Short Term
Borrowing Act. At no time shall the outstanding total
transfers made from the special funds of the State to general
funds and the Health Insurance Reserve Fund under this Section
exceed $1,500,000,000; once the amount of $1,500,000,000 has
been transferred from the special funds of the State to
general funds and the Health Insurance Reserve Fund,
additional transfers may be made from the special funds of the
State to general funds and the Health Insurance Reserve Fund
under this Section only to the extent that moneys have first
been re-transferred from general funds and the Health
Insurance Reserve Fund to those special funds of the State.
Notwithstanding any other provision of this Section, no such
transfer may be made from any special fund that is exclusively
collected by or directly appropriated to any other
constitutional officer without the written approval of that
constitutional officer.
(b) If moneys have been transferred to general funds and
the Health Insurance Reserve Fund pursuant to subsection (a)
of this Section, Public Act 100-23 shall constitute the
continuing authority for and direction to the State Treasurer
and State Comptroller to reimburse the funds of origin from
general funds by transferring to the funds of origin, at such
times and in such amounts as directed by the Comptroller when
necessary to support appropriated expenditures from the funds,
an amount equal to that transferred from them plus any
interest that would have accrued thereon had the transfer not
occurred, except that any moneys transferred pursuant to
subsection (a) of this Section shall be repaid to the fund of
origin within 60 48 months after the date on which they were
borrowed. When any of the funds from which moneys have been
transferred pursuant to subsection (a) have insufficient cash
from which the State Comptroller may make expenditures
properly supported by appropriations from the fund, then the
State Treasurer and State Comptroller shall transfer from
general funds to the fund only such amount as is immediately
necessary to satisfy outstanding expenditure obligations on a
timely basis.
(c) On the first day of each quarterly period in each
fiscal year, until such time as a report indicates that all
moneys borrowed and interest pursuant to this Section have
been repaid, the Comptroller shall provide to the President
and the Minority Leader of the Senate, the Speaker and the
Minority Leader of the House of Representatives, and the
Commission on Government Forecasting and Accountability a
report on all transfers made pursuant to this Section in the
prior quarterly period. The report must be provided in
electronic format. The report must include all of the
following:
(1) the date each transfer was made;
(2) the amount of each transfer;
(3) in the case of a transfer from general funds to a
fund of origin pursuant to subsection (b) of this Section,
the amount of interest being paid to the fund of origin;
and
(4) the end of day balance of the fund of origin, the
general funds, and the Health Insurance Reserve Fund on
the date the transfer was made.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
(30 ILCS 105/6z-6) (from Ch. 127, par. 142z-6)
Sec. 6z-6. All moneys received pursuant to the federal
Community Services Block Grant shall be deposited into the
Community Services Block Grant Fund and used for the purposes
permitted under the Grant. All money received from the federal
Low-Income Household Water Assistance Program under the
federal Consolidated Appropriations Act and the American
Rescue Plan Act of 2021 shall be deposited into the Community
Services Block Grant Fund and used for the purposes permitted
under the Program and any related federal guidance.
(Source: P.A. 83-1053.)
(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, 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, and sedimentation, and nutrient loss
from farmland, including grants to Soil and Water
Conservation Districts for conservation practice
cost-share grants and for personnel, educational, and
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.
(b) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month,
beginning on September 30, 1995 and ending on June 30, 2022
2021, from the General Revenue Fund to the Partners for
Conservation Fund, an amount equal to 1/10 of the amount set
forth below in fiscal year 1996 and an amount equal to 1/12 of
the amount set forth below in each of the other specified
fiscal years:
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 2022 $14,000,000
(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. Notwithstanding any other provision of law to the
contrary and in addition to any other transfers that may be
provided for by law, on the last day of each month beginning on
July 31, 2006 and ending on June 30, 2007, or as soon
thereafter as may be practical, the State Comptroller shall
direct and the State Treasurer shall transfer $1,000,000 from
the Open Space Lands Acquisition and Development Fund to the
Partners for Conservation Fund (formerly known as the
Conservation 2000 Fund).
(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. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
(30 ILCS 105/6z-63)
Sec. 6z-63. The Professional Services Fund.
(a) The Professional Services Fund is created as a
revolving fund in the State treasury. The following moneys
shall be deposited into the Fund:
(1) amounts authorized for transfer to the Fund from
the General Revenue Fund and other State funds (except for
funds classified by the Comptroller as federal trust funds
or State trust funds) pursuant to State law or Executive
Order;
(2) federal funds received by the Department of
Central Management Services (the "Department") as a result
of expenditures from the Fund;
(3) interest earned on moneys in the Fund; and
(4) receipts or inter-fund transfers resulting from
billings issued by the Department to State agencies for
the cost of professional services rendered by the
Department that are not compensated through the specific
fund transfers authorized by this Section.
(b) Moneys in the Fund may be used by the Department for
reimbursement or payment for:
(1) providing professional services to State agencies
or other State entities;
(2) rendering other services to State agencies at the
Governor's direction or to other State entities upon
agreement between the Director of Central Management
Services and the appropriate official or governing body of
the other State entity; or
(3) providing for payment of administrative and other
expenses incurred by the Department in providing
professional services.
Beginning in fiscal year 2021, moneys in the Fund may also
be appropriated to and used by the Executive Ethics Commission
for oversight and administration of the eProcurement system
known as BidBuy, and by the Chief Procurement Officer
appointed under paragraph (4) of subsection (a) of Section
10-20 of the Illinois Procurement Code for the general
services and operation of the BidBuy system previously
administered by the Department.
Beginning in fiscal year 2022, moneys in the Fund may also
be appropriated to and used by the Commission on Equity and
Inclusion for its operating and administrative expenses
related to the Business Enterprise Program, previously
administered by the Department.
(c) State agencies or other State entities may direct the
Comptroller to process inter-fund transfers or make payment
through the voucher and warrant process to the Professional
Services Fund in satisfaction of billings issued under
subsection (a) of this Section.
(d) Reconciliation. For the fiscal year beginning on July
1, 2004 only, the Director of Central Management Services (the
"Director") shall order that each State agency's payments and
transfers made to the Fund be reconciled with actual Fund
costs for professional services provided by the Department on
no less than an annual basis. The Director may require reports
from State agencies as deemed necessary to perform this
reconciliation.
(e) (Blank).
(e-5) (Blank).
(e-7) (Blank).
(e-10) (Blank).
(e-15) (Blank).
(e-20) (Blank).
(e-25) (Blank).
(e-30) (Blank).
(e-35) (Blank).
(e-40) (Blank).
(e-45) (Blank).
(e-50) (Blank).
(f) The term "professional services" means services
rendered on behalf of State agencies and other State entities
pursuant to Section 405-293 of the Department of Central
Management Services Law of the Civil Administrative Code of
Illinois.
(Source: P.A. 101-636, eff. 6-10-20.)
(30 ILCS 105/6z-70)
Sec. 6z-70. The Secretary of State Identification Security
and Theft Prevention Fund.
(a) The Secretary of State Identification Security and
Theft Prevention Fund is created as a special fund in the State
treasury. The Fund shall consist of any fund transfers,
grants, fees, or moneys from other sources received for the
purpose of funding identification security and theft
prevention measures.
(b) All moneys in the Secretary of State Identification
Security and Theft Prevention Fund shall be used, subject to
appropriation, for any costs related to implementing
identification security and theft prevention measures.
(c) (Blank).
(d) (Blank).
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) (Blank).
(l) (Blank). Notwithstanding any other provision of State
law to the contrary, on or after July 1, 2019, and until June
30, 2020, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
of the Secretary of State, the State Comptroller shall direct
and the State Treasurer shall transfer amounts into the
Secretary of State Identification Security and Theft
Prevention Fund from the designated funds not exceeding the
following totals:
Division of Corporations Registered Limited
Liability Partnership
Fund....................$287,000
Securities Investors Education
Fund.............$1,500,000
Department of Business Services
Special Operations
Fund.....................$3,000,000
Securities Audit and Enforcement
Fund...........$3,500,000
(m) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2020, and until June 30,
2021, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification of the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
Division of Corporations Registered Limited
Liability Partnership Fund..................$287,000
Securities Investors Education Fund
...................... .............$1,500,000
Department of Business Services Special
Operations Fund...........................$4,500,000
Securities Audit and Enforcement Fund.........$5,000,000
Corporate Franchise Tax Refund Fund...........$3,000,000
(n) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2021, and until June 30,
2022, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification of the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
Division of Corporations Registered Limited
Liability Partnership Fund...................$287,000
Securities Investors Education Fund............$1,500,000
Department of Business Services Special
Operations Fund............................$4,500,000
Securities Audit and Enforcement Fund..........$5,000,000
Corporate Franchise Tax Refund Fund............$3,000,000
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
(30 ILCS 105/6z-77)
Sec. 6z-77. The Capital Projects Fund. The Capital
Projects Fund is created as a special fund in the State
Treasury. The State Comptroller and State Treasurer shall
transfer from the Capital Projects Fund to the General Revenue
Fund $61,294,550 on October 1, 2009, $122,589,100 on January
1, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1,
2010, and on July 1 and January 1 of each year thereafter, the
State Comptroller and State Treasurer shall transfer the sum
of $122,589,100 from the Capital Projects Fund to the General
Revenue Fund. In Fiscal Year 2022 only, the State Comptroller
and State Treasurer shall transfer up to $40,000,000 of sports
wagering revenues from the Capital Projects Fund to the
Rebuild Illinois Projects Fund in one or more transfers as
directed by the Governor. Subject to appropriation, the
Capital Projects Fund may be used only for capital projects
and the payment of debt service on bonds issued for capital
projects. All interest earned on moneys in the Fund shall be
deposited into the Fund. The Fund shall not be subject to
administrative charges or chargebacks, such as but not limited
to those authorized under Section 8h.
(Source: P.A. 96-34, eff. 7-13-09.)
(30 ILCS 105/6z-82)
Sec. 6z-82. State Police Operations Assistance Fund.
(a) There is created in the State treasury a special fund
known as the State Police Operations Assistance Fund. The Fund
shall receive revenue under the Criminal and Traffic
Assessment Act. The Fund may also receive revenue from grants,
donations, appropriations, and any other legal source.
(b) The Department of State Police may use moneys in the
Fund to finance any of its lawful purposes or functions.
(c) Expenditures may be made from the Fund only as
appropriated by the General Assembly by law.
(d) Investment income that is attributable to the
investment of moneys in the Fund shall be retained in the Fund
for the uses specified in this Section.
(e) The State Police Operations Assistance Fund shall not
be subject to administrative chargebacks.
(f) (Blank). Notwithstanding any other provision of State
law to the contrary, on or after July 1, 2012, and until June
30, 2013, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
from the Director of State Police, the State Comptroller shall
direct and the State Treasurer shall transfer amounts into the
State Police Operations Assistance Fund from the designated
funds not exceeding the following totals:
State Police Vehicle Fund......................$2,250,000
State Police Wireless Service
Emergency Fund.............................$2,500,000
State Police Services Fund.....................$3,500,000
(g) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2021, in addition to any
other transfers that may be provided for by law, at the
direction of and upon notification from the Director of State
Police, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding $7,000,000 into
the State Police Operations Assistance Fund from the State
Police Services Fund.
(Source: P.A. 100-987, eff. 7-1-19.)
(30 ILCS 105/6z-100)
(Section scheduled to be repealed on July 1, 2021)
Sec. 6z-100. Capital Development Board Revolving Fund;
payments into and use. All monies received by the Capital
Development Board for publications or copies issued by the
Board, and all monies received for contract administration
fees, charges, or reimbursements owing to the Board shall be
deposited into a special fund known as the Capital Development
Board Revolving Fund, which is hereby created in the State
treasury. The monies in this Fund shall be used by the Capital
Development Board, as appropriated, for expenditures for
personal services, retirement, social security, contractual
services, legal services, travel, commodities, printing,
equipment, electronic data processing, or telecommunications.
For fiscal year 2021 and thereafter, the monies in this Fund
may also be appropriated to and used by the Executive Ethics
Commission for oversight and administration of the Chief
Procurement Officer appointed under paragraph (1) of
subsection (a) of Section 10-20 of the Illinois Procurement
Code responsible for capital procurement. Unexpended moneys in
the Fund shall not be transferred or allocated by the
Comptroller or Treasurer to any other fund, nor shall the
Governor authorize the transfer or allocation of those moneys
to any other fund. This Section is repealed July 1, 2022 2021.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff.
6-26-20.)
(30 ILCS 105/6z-121)
Sec. 6z-121. State Coronavirus Urgent Remediation
Emergency Fund.
(a) The State Coronavirus Urgent Remediation Emergency
(State CURE) Fund is created as a federal trust fund within the
State treasury. The State CURE Fund shall be held separate and
apart from all other funds in the State treasury. The State
CURE Fund is established: (1) to receive, directly or
indirectly, federal funds from the Coronavirus Relief Fund in
accordance with Section 5001 of the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, the Coronavirus
State Fiscal Recovery Fund in accordance with Section 9901 of
the American Rescue Plan Act of 2021, or from any other federal
fund pursuant to any other provision of the American Rescue
Plan Act of 2021 or any other federal law; and (2) to provide
for the transfer, distribution and expenditure of such federal
funds as permitted in the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act, the American Rescue Plan Act of
2021, and related federal guidance or any other federal law,
and as authorized by this Section.
(b) Federal funds received by the State from the
Coronavirus Relief Fund in accordance with Section 5001 of the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act, the Coronavirus State Fiscal Recovery Fund in accordance
with Section 9901 of the American Rescue Plan Act of 2021, or
any other federal funds received pursuant to the American
Rescue Plan Act of 2021 or any other federal law, may be
deposited, directly or indirectly, into the State CURE Fund.
(c) Funds in the State CURE Fund may be expended, subject
to appropriation, directly for purposes permitted under the
federal law and related federal guidance governing the use of
such funds, which may include without limitation purposes
permitted in Section 5001 of the CARES Act and Sections 3201,
3206, and 9901 of the American Rescue Plan Act of 2021. All
federal funds received into the State CURE Fund from the
Coronavirus Relief Fund, the Coronavirus State Fiscal Recovery
Fund, or any other source under the American Rescue Plan Act of
2021, may be transferred or expended by the Illinois Emergency
Management Agency at the direction of the Governor for the
specific purposes permitted by the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, the American Rescue
Plan Act of 2021, any related regulations or federal guidance,
and any terms and conditions of the federal awards received by
the State thereunder. The State Comptroller shall direct and
the State Treasurer shall transfer, as directed by the
Governor in writing, a portion of the federal funds received
from the Coronavirus Relief Fund or from any other federal
fund pursuant to any other provision of federal law may be
transferred to the Local Coronavirus Urgent Remediation
Emergency (Local CURE) Fund from time to time for the
provision and administration of grants to units of local
government as permitted by the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, any related federal
guidance, and any other additional federal law that may
provide authorization. The State Comptroller shall direct and
the State Treasurer shall transfer amounts, as directed by the
Governor in writing, from the State CURE Fund to the Essential
Government Services Support Fund to be used for the provision
of government services as permitted under Section 602(c)(1)(C)
of the Social Security Act as enacted by Section 9901 of the
American Rescue Plan Act and related federal guidance. Funds
in the State CURE Fund also may be transferred to other funds
in the State treasury as reimbursement for expenditures made
from such other funds if the expenditures are eligible for
federal reimbursement under Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act,
the relevant provisions of the American Rescue Plan Act of
2021, or any and related federal guidance. Funds in the State
CURE Fund also may be expended directly on expenditures
eligible for federal reimbursement under Section 5001 of the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act and related federal guidance.
(d) Once the General Assembly has enacted appropriations
from the State CURE Fund, the expenditure of funds from the
State CURE Fund shall be subject to appropriation by the
General Assembly, and shall be administered by the Illinois
Emergency Management Agency at the direction of the Governor.
The Illinois Emergency Management Agency, and other agencies
as named in appropriations, shall transfer, distribute or
expend the funds. The State Comptroller shall direct and the
State Treasurer shall transfer funds in the State CURE Fund to
other funds in the State treasury as reimbursement for
expenditures made from such other funds if the expenditures
are eligible for federal reimbursement under Section 5001 of
the federal Coronavirus Aid, Relief, and Economic Security
(CARES) Act, the relevant provisions of the American Rescue
Plan Act of 2021, or any and related federal guidance, as
directed in writing by the Governor. Additional funds that may
be received from the federal government from legislation
enacted in response to the impact of Coronavirus Disease 2019,
including fiscal stabilization payments that replace revenues
lost due to Coronavirus Disease 2019, The State Comptroller
may direct and the State Treasurer shall transfer in the
manner authorized or required by any related federal guidance,
as directed in writing by the Governor.
(e) Unexpended funds in the State CURE Fund shall be paid
back to the federal government at the direction of the
Governor.
(f) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $24,523,000 from the State CURE Fund to the
Chicago Travel Industry Promotion Fund.
(g) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $30,000,000 from the State CURE Fund to the
Metropolitan Pier and Exposition Authority Incentive Fund.
(h) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $45,180,000 from the State CURE Fund to the
Local Tourism Fund.
(Source: P.A. 101-636, eff. 6-10-20.)
(30 ILCS 105/6z-122)
Sec. 6z-122. Local Coronavirus Urgent Remediation
Emergency Fund.
(a) The Local Coronavirus Urgent Remediation Emergency
Fund, or Local CURE Fund, is created as a federal trust fund
within the State treasury. The Local CURE Fund shall be held
separate and apart from all other funds of the State. The Local
CURE Fund is established: (1) to receive transfers from either
the Disaster Response and Recovery Fund or the State
Coronavirus Urgent Remediation Emergency (State CURE) Fund of
federal funds received by the State from the Coronavirus
Relief Fund in accordance with Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act or
pursuant to any other provision of federal law; and (2) to
provide for the administration and payment of grants and
expense reimbursements to units of local government as
permitted in the federal Coronavirus Aid, Relief, and Economic
Security (CARES) Act and related federal guidance, as
authorized by this Section, and as authorized in the
Department of Commerce and Economic Opportunity Act.
(b) A portion of the funds received into either the
Disaster Response and Recovery Fund or the State CURE Fund
from the Coronavirus Relief Fund in accordance with Section
5001 of the federal Coronavirus Aid, Relief, and Economic
Security (CARES) Act may be transferred into the Local CURE
Fund from time to time. Such funds transferred to the Local
CURE Fund may be used by the Department of Commerce and
Economic Opportunity only to provide for the awarding and
administration and payment of grants and expense
reimbursements to units of local government for the specific
purposes permitted by the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act and any related federal
guidance, the terms and conditions of the federal awards
through which the funds are received by the State, in
accordance with the procedures established in this Section,
and as authorized in the Department of Commerce and Economic
Opportunity Act.
(c) Unless federal guidance expands the authorized uses,
the funds received by units of local government from the Local
CURE Fund may be used only to cover the costs of the units of
local government that (1) are necessary expenditures incurred
due to the public health emergency caused by the Coronavirus
Disease 2019, (2) were not accounted for in the budget of the
State or unit of local government most recently approved as of
March 27, 2020: and are incurred on or after March 1, 2020 and
before December 31, 2021 2020; however, if new federal
guidance or new federal law expands authorized uses or extends
the covered period, then the funds may be used for any other
permitted purposes throughout the covered period.
(d) The expenditure of funds from the Local CURE Fund
shall be subject to appropriation by the General Assembly.
(d-5) In addition to the purposes described in subsection
(a), the Local CURE Fund may receive, directly or indirectly,
federal funds from the Coronavirus Local Fiscal Recovery Fund
in accordance with Section 9901 of the American Rescue Plan
Act of 2021 in order to provide payments to units of local
government as directed by Section 9901 of the American Rescue
Plan Act of 2021 and related federal guidance. Such moneys on
deposit in the Local CURE Fund shall be paid to units of local
government in accordance with Section 9901 of the American
Rescue Plan Act of 2021 and as directed by federal guidance on
a continuing basis by the Department of Revenue, in
cooperation with the Department of Commerce and Economic
Opportunity and as instructed by the Governor.
(e) Unexpended funds in the Local CURE Fund shall be
transferred or paid back to the State CURE Fund or to the
federal government at the direction of the Governor.
(Source: P.A. 101-636, eff. 6-10-20.)
(30 ILCS 105/6z-128 new)
Sec. 6z-128. Essential Government Services Support Fund.
(a) The Essential Government Services Support Fund (the
EGSS Fund) is created as a federal trust fund within the State
treasury. The EGSS Fund is established: (1) to receive,
directly or indirectly, federal funds from the Coronavirus
State Fiscal Recovery Fund in accordance with Section 9901 of
the federal American Rescue Plan Act of 2021; and (2) to
provide for the use of such funds for purposes permitted by
Section 9901 of the American Rescue Plan Act of 2021,
including the provision of government services as permitted
under Section 602(c)(1)(C) of the Social Security Act as
enacted by Section 9901 of the American Rescue Plan Act of
2021, and as authorized by this Section.
(b) Federal funds received by the State from the
Coronavirus State Fiscal Recovery Fund in accordance with
Section 9901 of the American Rescue Plan Act of 2021 may be
deposited, directly or indirectly, into the EGSS Fund.
(c) The EGSS Fund shall be subject to appropriation by the
General Assembly. The fund shall be administered by the
Illinois Emergency Management Agency at the direction of the
Governor. The Illinois Emergency Management Agency, and other
agencies as named in appropriations, shall transfer,
distribute or expend the funds. Funds in the EGSS Fund may be
expended, subject to appropriation, directly for purposes
permitted under Section 9901 of the American Rescue Plan Act
of 2021 and related federal guidance governing the use of such
funds, including the provision of government services as
permitted under Section 602(c)(1)(C) of the Social Security
Act as enacted by Section 9901 of the American Rescue Plan Act
of 2021.
(d) All funds received, directly or indirectly, into the
EGSS Fund from the Coronavirus State Fiscal Recovery Fund may
be transferred or expended at the direction of the Governor
for the specific purposes permitted under Section 9901 of the
American Rescue Plan Act of 2021 and any related federal
guidance. The State Comptroller shall direct and the State
Treasurer shall transfer from time to time, as directed by the
Governor in writing, any of the funds in the EGSS Fund to the
General Revenue Fund or other funds in the State treasury as
needed for expenditures, or as reimbursement for expenditures
made, from such other funds for permitted purposes under
Section 9901 of the American Rescue Plan Act of 2021,
including the provision of government services.
(e) Unexpended funds in the EGSS Fund shall be paid back to
the federal government at the direction of the Governor.
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,
and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code, except the cost
of administration of Articles I and II of Chapter 3 of that
Code, and to pay the costs of the Executive Ethics
Commission for oversight and administration of the Chief
Procurement Officer appointed under paragraph (2) of
subsection (a) of Section 10-20 of the Illinois
Procurement Code for transportation; and
secondly -- for expenses of the Department of
Transportation for construction, reconstruction,
improvement, repair, maintenance, operation, and
administration of highways in accordance with the
provisions of laws relating thereto, or for any purpose
related or incident to and connected therewith, including
the separation of grades of those highways with railroads
and with highways and including the payment of awards made
by the Illinois Workers' Compensation Commission under the
terms of the Workers' Compensation Act or Workers'
Occupational Diseases Act for injury or death of an
employee of the Division of Highways in the Department of
Transportation; or for the acquisition of land and the
erection of buildings for highway purposes, including the
acquisition of highway right-of-way or for investigations
to determine the reasonably anticipated future highway
needs; or for making of surveys, plans, specifications and
estimates for and in the construction and maintenance of
flight strips and of highways necessary to provide access
to military and naval reservations, to defense industries
and defense-industry sites, and to the sources of raw
materials and for replacing existing highways and highway
connections shut off from general public use at military
and naval reservations and defense-industry sites, or for
the purchase of right-of-way, except that the State shall
be reimbursed in full for any expense incurred in building
the flight strips; or for the operating and maintaining of
highway garages; or for patrolling and policing the public
highways and conserving the peace; or for the operating
expenses of the Department relating to the administration
of public transportation programs; or, during fiscal year
2020 only, for the purposes of a grant not to exceed
$8,394,800 to the Regional Transportation Authority on
behalf of PACE for the purpose of ADA/Para-transit
expenses; or, during fiscal year 2021 only, for the
purposes of a grant not to exceed $8,394,800 to the
Regional Transportation Authority on behalf of PACE for
the purpose of ADA/Para-transit expenses; or, during
fiscal year 2022 only, for the purposes of a grant not to
exceed $8,394,800 to the Regional Transportation Authority
on behalf of PACE for the purpose of ADA/Para-transit
expenses; or for any of those purposes or any other
purpose that may be provided by law.
Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of Public Health;
2. Department of Transportation, only with respect to
subsidies for one-half fare Student Transportation and
Reduced Fare for Elderly, except fiscal year 2020 only
when no more than $17,570,000 may be expended and except
fiscal year 2021 only when no more than $17,570,000 may be
expended and except fiscal year 2022 only when no more
than $17,570,000 may be expended;
3. Department of Central Management Services, except
for expenditures incurred for group insurance premiums of
appropriate personnel;
4. Judicial Systems and Agencies.
Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of State Police, except for expenditures
with respect to the Division of Operations;
2. Department of Transportation, only with respect to
Intercity Rail Subsidies, except fiscal year 2020 only
when no more than $50,000,000 may be expended and except
fiscal year 2021 only when no more than $50,000,000 may be
expended and except fiscal year 2022 only when no more
than $50,000,000 may be expended, and Rail Freight
Services.
Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of State Police, except not more than
40% of the funds appropriated for the Division of
Operations;
2. State Officers.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road
Fund monies that are eligible for federal reimbursement. It
shall not be lawful to circumvent the above appropriation
limitations by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction
of permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and
payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness
then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code; and
secondly -- no Road Fund monies derived from fees,
excises, or license taxes relating to registration,
operation and use of vehicles on public highways or to
fuels used for the propulsion of those vehicles, shall be
appropriated or expended other than for costs of
administering the laws imposing those fees, excises, and
license taxes, statutory refunds and adjustments allowed
thereunder, administrative costs of the Department of
Transportation, including, but not limited to, the
operating expenses of the Department relating to the
administration of public transportation programs, payment
of debts and liabilities incurred in construction and
reconstruction of public highways and bridges, acquisition
of rights-of-way for and the cost of construction,
reconstruction, maintenance, repair, and operation of
public highways and bridges under the direction and
supervision of the State, political subdivision, or
municipality collecting those monies, or during fiscal
year 2020 only for the purposes of a grant not to exceed
$8,394,800 to the Regional Transportation Authority on
behalf of PACE for the purpose of ADA/Para-transit
expenses, or during fiscal year 2021 only for the purposes
of a grant not to exceed $8,394,800 to the Regional
Transportation Authority on behalf of PACE for the purpose
of ADA/Para-transit expenses, or during fiscal year 2022
only for the purposes of a grant not to exceed $8,394,800
to the Regional Transportation Authority on behalf of PACE
for the purpose of ADA/Para-transit expenses, and the
costs for patrolling and policing the public highways (by
State, political subdivision, or municipality collecting
that money) for enforcement of traffic laws. The
separation of grades of such highways with railroads and
costs associated with protection of at-grade highway and
railroad crossing shall also be permissible.
Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as
provided in Section 8 of the Motor Fuel Tax Law.
Except as provided in this paragraph, beginning with
fiscal year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the
purposes of this Section in excess of its total fiscal year
1990 Road Fund appropriations for those purposes unless
otherwise provided in Section 5g of this Act. For fiscal years
2003, 2004, 2005, 2006, and 2007 only, no Road Fund monies
shall be appropriated to the Department of State Police for
the purposes of this Section in excess of $97,310,000. For
fiscal year 2008 only, no Road Fund monies shall be
appropriated to the Department of State Police for the
purposes of this Section in excess of $106,100,000. For fiscal
year 2009 only, no Road Fund monies shall be appropriated to
the Department of State Police for the purposes of this
Section in excess of $114,700,000. Beginning in fiscal year
2010, no road fund moneys shall be appropriated to the
Department of State Police. It shall not be lawful to
circumvent this limitation on appropriations by governmental
reorganization or other methods unless otherwise provided in
Section 5g of this Act.
In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of
this Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State
for the purposes of this Section in excess of the total fiscal
year 1994 Road Fund appropriations to the Secretary of State
for those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
Fiscal Year 2000$80,500,000;
Fiscal Year 2001$80,500,000;
Fiscal Year 2002$80,500,000;
Fiscal Year 2003$130,500,000;
Fiscal Year 2004$130,500,000;
Fiscal Year 2005$130,500,000;
Fiscal Year 2006 $130,500,000;
Fiscal Year 2007 $130,500,000;
Fiscal Year 2008$130,500,000;
Fiscal Year 2009 $130,500,000.
For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar
as appropriation of Road Fund monies is concerned.
Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e
of this Act; nor to the General Revenue Fund, as authorized by
Public Act 93-25.
The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by Public Act 94-91 shall be repaid to the Road Fund
from the General Revenue Fund in the next succeeding fiscal
year that the General Revenue Fund has a positive budgetary
balance, as determined by generally accepted accounting
principles applicable to government.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff.
6-10-20.)
(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
Sec. 8.12. State Pensions Fund.
(a) The moneys in the State Pensions Fund shall be used
exclusively for the administration of the Revised Uniform
Unclaimed Property Act and for the expenses incurred by the
Auditor General for administering the provisions of Section
2-8.1 of the Illinois State Auditing Act and for operational
expenses of the Office of the State Treasurer and for the
funding of the unfunded liabilities of the designated
retirement systems. For the purposes of this Section,
"operational expenses of the Office of the State Treasurer"
includes the acquisition of land and buildings in State fiscal
years 2019 and 2020 for use by the Office of the State
Treasurer, as well as construction, reconstruction,
improvement, repair, and maintenance, in accordance with the
provisions of laws relating thereto, of such lands and
buildings beginning in State fiscal year 2019 and thereafter.
Beginning in State fiscal year 2023 2022, payments to the
designated retirement systems under this Section shall be in
addition to, and not in lieu of, any State contributions
required under the Illinois Pension Code.
"Designated retirement systems" means:
(1) the State Employees' Retirement System of
Illinois;
(2) the Teachers' Retirement System of the State of
Illinois;
(3) the State Universities Retirement System;
(4) the Judges Retirement System of Illinois; and
(5) the General Assembly Retirement System.
(b) Each year the General Assembly may make appropriations
from the State Pensions Fund for the administration of the
Revised Uniform Unclaimed Property Act.
(c) As soon as possible after July 30, 2004 (the effective
date of Public Act 93-839), the General Assembly shall
appropriate from the State Pensions Fund (1) to the State
Universities Retirement System the amount certified under
Section 15-165 during the prior year, (2) to the Judges
Retirement System of Illinois the amount certified under
Section 18-140 during the prior year, and (3) to the General
Assembly Retirement System the amount certified under Section
2-134 during the prior year as part of the required State
contributions to each of those designated retirement systems.
If the amount in the State Pensions Fund does not exceed the
sum of the amounts certified in Sections 15-165, 18-140, and
2-134 by at least $5,000,000, the amount paid to each
designated retirement system under this subsection shall be
reduced in proportion to the amount certified by each of those
designated retirement systems.
(c-5) For fiscal years 2006 through 2022 2021, the General
Assembly shall appropriate from the State Pensions Fund to the
State Universities Retirement System the amount estimated to
be available during the fiscal year in the State Pensions
Fund; provided, however, that the amounts appropriated under
this subsection (c-5) shall not reduce the amount in the State
Pensions Fund below $5,000,000.
(c-6) For fiscal year 2023 2022 and each fiscal year
thereafter, as soon as may be practical after any money is
deposited into the State Pensions Fund from the Unclaimed
Property Trust Fund, the State Treasurer shall apportion the
deposited amount among the designated retirement systems as
defined in subsection (a) to reduce their actuarial reserve
deficiencies. The State Comptroller and State Treasurer shall
pay the apportioned amounts to the designated retirement
systems to fund the unfunded liabilities of the designated
retirement systems. The amount apportioned to each designated
retirement system shall constitute a portion of the amount
estimated to be available for appropriation from the State
Pensions Fund that is the same as that retirement system's
portion of the total actual reserve deficiency of the systems,
as determined annually by the Governor's Office of Management
and Budget at the request of the State Treasurer. The amounts
apportioned under this subsection shall not reduce the amount
in the State Pensions Fund below $5,000,000.
(d) The Governor's Office of Management and Budget shall
determine the individual and total reserve deficiencies of the
designated retirement systems. For this purpose, the
Governor's Office of Management and Budget shall utilize the
latest available audit and actuarial reports of each of the
retirement systems and the relevant reports and statistics of
the Public Employee Pension Fund Division of the Department of
Insurance.
(d-1) (Blank).
(e) The changes to this Section made by Public Act 88-593
shall first apply to distributions from the Fund for State
fiscal year 1996.
(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
6-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
Sec. 8.25-4. All moneys in the Illinois Sports Facilities
Fund are allocated to and shall be transferred, appropriated
and used only for the purposes authorized by, and subject to,
the limitations and conditions of this Section.
All moneys deposited pursuant to Section 13.1 of "An Act
in relation to State revenue sharing with local governmental
entities", as amended, and all moneys deposited with respect
to the $5,000,000 deposit, but not the additional $8,000,000
advance applicable before July 1, 2001, or the Advance Amount
applicable on and after that date, pursuant to Section 6 of
"The Hotel Operators' Occupation Tax Act", as amended, into
the Illinois Sports Facilities Fund shall be credited to the
Subsidy Account within the Fund. All moneys deposited with
respect to the additional $8,000,000 advance applicable before
July 1, 2001, or the Advance Amount applicable on and after
that date, but not the $5,000,000 deposit, pursuant to Section
6 of "The Hotel Operators' Occupation Tax Act", as amended,
into the Illinois Sports Facilities Fund shall be credited to
the Advance Account within the Fund. All moneys deposited from
any transfer pursuant to Section 8g-1 of the State Finance Act
shall be credited to the Advance Account within the Fund.
Beginning with fiscal year 1989 and continuing for each
fiscal year thereafter through and including fiscal year 2001,
no less than 30 days before the beginning of such fiscal year
(except as soon as may be practicable after the effective date
of this amendatory Act of 1988 with respect to fiscal year
1989) the Chairman of the Illinois Sports Facilities Authority
shall certify to the State Comptroller and the State
Treasurer, without taking into account any revenues or
receipts of the Authority, the lesser of (a) $18,000,000 and
(b) the sum of (i) the amount anticipated to be required by the
Authority during the fiscal year to pay principal of and
interest on, and other payments relating to, its obligations
issued or to be issued under Section 13 of the Illinois Sports
Facilities Authority Act, including any deposits required to
reserve funds created under any indenture or resolution
authorizing issuance of the obligations and payments to
providers of credit enhancement, (ii) the amount anticipated
to be required by the Authority during the fiscal year to pay
obligations under the provisions of any management agreement
with respect to a facility or facilities owned by the
Authority or of any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
Beginning with fiscal year 2002 and continuing for each
fiscal year thereafter, no less than 30 days before the
beginning of such fiscal year, the Chairman of the Illinois
Sports Facilities Authority shall certify to the State
Comptroller and the State Treasurer, without taking into
account any revenues or receipts of the Authority, the lesser
of (a) an amount equal to the sum of the Advance Amount plus
$10,000,000 and (b) the sum of (i) the amount anticipated to be
required by the Authority during the fiscal year to pay
principal of and interest on, and other payments relating to,
its obligations issued or to be issued under Section 13 of the
Illinois Sports Facilities Authority Act, including any
deposits required to reserve funds created under any indenture
or resolution authorizing issuance of the obligations and
payments to providers of credit enhancement, (ii) the amount
anticipated to be required by the Authority during the fiscal
year to pay obligations under the provisions of any management
agreement with respect to a facility or facilities owned by
the Authority or any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
A copy of any certification made by the Chairman under the
preceding 2 paragraphs shall be filed with the Governor and
the Mayor of the City of Chicago. The Chairman may file an
amended certification from time to time.
Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 1988 and thereafter
continuing on the first day of each month during each fiscal
year through and including fiscal year 2001, the Comptroller
shall order paid and the Treasurer shall pay to the Authority
the amount in the Illinois Sports Facilities Fund until (x)
the lesser of $10,000,000 or the amount appropriated for
payment to the Authority from amounts credited to the Subsidy
Account and (y) the lesser of $8,000,000 or the difference
between the amount appropriated for payment to the Authority
during the fiscal year and $10,000,000 has been paid from
amounts credited to the Advance Account.
Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 2001, and thereafter
continuing on the first day of each month during each fiscal
year thereafter, the Comptroller shall order paid and the
Treasurer shall pay to the Authority the amount in the
Illinois Sports Facilities Fund until (x) the lesser of
$10,000,000 or the amount appropriated for payment to the
Authority from amounts credited to the Subsidy Account and (y)
the lesser of the Advance Amount or the difference between the
amount appropriated for payment to the Authority during the
fiscal year and $10,000,000 has been paid from amounts
credited to the Advance Account.
Provided that all amounts deposited in the Illinois Sports
Facilities Fund and credited to the Subsidy Account, to the
extent requested pursuant to the Chairman's certification,
have been paid, on June 30, 1989, and on June 30 of each year
thereafter, all amounts remaining in the Subsidy Account of
the Illinois Sports Facilities Fund shall be transferred by
the State Treasurer one-half to the General Revenue Fund in
the State Treasury and one-half to the City Tax Fund. Provided
that all amounts appropriated from the Illinois Sports
Facilities Fund, to the extent requested pursuant to the
Chairman's certification, have been paid, on June 30, 1989,
and on June 30 of each year thereafter, all amounts remaining
in the Advance Account of the Illinois Sports Facilities Fund
shall be transferred by the State Treasurer to the General
Revenue Fund in the State Treasury.
For purposes of this Section, the term "Advance Amount"
means, for fiscal year 2002, $22,179,000, and for subsequent
fiscal years through fiscal year 2032, 105.615% of the Advance
Amount for the immediately preceding fiscal year, rounded up
to the nearest $1,000.
(Source: P.A. 91-935, eff. 6-1-01.)
(30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)
Sec. 8.25e. (a) The State Comptroller and the State
Treasurer shall automatically transfer on the first day of
each month, beginning on February 1, 1988, from the General
Revenue Fund to each of the funds then supplemented by the
pari-mutuel tax pursuant to Section 28 of the Illinois Horse
Racing Act of 1975, an amount equal to (i) the amount of
pari-mutuel tax deposited into such fund during the month in
fiscal year 1986 which corresponds to the month preceding such
transfer, minus (ii) the amount of pari-mutuel tax (or the
replacement transfer authorized by subsection (d) of Section
8g of this Act and subsection (d) of Section 28.1 of the
Illinois Horse Racing Act of 1975) deposited into such fund
during the month preceding such transfer; provided, however,
that no transfer shall be made to a fund if such amount for
that fund is equal to or less than zero and provided that no
transfer shall be made to a fund in any fiscal year after the
amount deposited into such fund exceeds the amount of
pari-mutuel tax deposited into such fund during fiscal year
1986.
(b) The State Comptroller and the State Treasurer shall
automatically transfer on the last day of each month,
beginning on October 1, 1989 and ending on June 30, 2017, from
the General Revenue Fund to the Metropolitan Exposition,
Auditorium and Office Building Fund, the amount of $2,750,000
plus any cumulative deficiencies in such transfers for prior
months, until the sum of $16,500,000 has been transferred for
the fiscal year beginning July 1, 1989 and until the sum of
$22,000,000 has been transferred for each fiscal year
thereafter.
(b-5) The State Comptroller and the State Treasurer shall
automatically transfer on the last day of each month,
beginning on July 1, 2017, from the General Revenue Fund to the
Metropolitan Exposition, Auditorium and Office Building Fund,
the amount of $1,500,000 plus any cumulative deficiencies in
such transfers for prior months, until the sum of $12,000,000
has been transferred for each fiscal year thereafter through
fiscal year 2021, after which no such transfers shall be made.
(c) After the transfer of funds from the Metropolitan
Exposition, Auditorium and Office Building Fund to the Bond
Retirement Fund pursuant to subsection (b) of Section 15 of
the Metropolitan Civic Center Support Act, the State
Comptroller and the State Treasurer shall automatically
transfer on the last day of each month, beginning on October 1,
1989 and ending on June 30, 2017, from the Metropolitan
Exposition, Auditorium and Office Building Fund to the Park
and Conservation Fund the amount of $1,250,000 plus any
cumulative deficiencies in such transfers for prior months,
until the sum of $7,500,000 has been transferred for the
fiscal year beginning July 1, 1989 and until the sum of
$10,000,000 has been transferred for each fiscal year
thereafter.
(Source: P.A. 100-23, eff. 7-6-17.)
(30 ILCS 105/8g)
Sec. 8g. Fund transfers.
(a) (Blank).
(b) (Blank).
(c) In addition to any other transfers that may be
provided for by law, on August 30 of each fiscal year's license
period, the Illinois Liquor Control Commission shall direct
and the State Comptroller and State Treasurer shall transfer
from the General Revenue Fund to the Youth Alcoholism and
Substance Abuse Prevention Fund an amount equal to the number
of retail liquor licenses issued for that fiscal year
multiplied by $50.
(d) The payments to programs required under subsection (d)
of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
be made, pursuant to appropriation, from the special funds
referred to in the statutes cited in that subsection, rather
than directly from the General Revenue Fund.
Beginning January 1, 2000, on the first day of each month,
or as soon as may be practical thereafter, the State
Comptroller shall direct and the State Treasurer shall
transfer from the General Revenue Fund to each of the special
funds from which payments are to be made under subsection (d)
of Section 28.1 of the Illinois Horse Racing Act of 1975 an
amount equal to 1/12 of the annual amount required for those
payments from that special fund, which annual amount shall not
exceed the annual amount for those payments from that special
fund for the calendar year 1998. The special funds to which
transfers shall be made under this subsection (d) include, but
are not necessarily limited to, the Agricultural Premium Fund;
the Metropolitan Exposition, Auditorium and Office Building
Fund, but only through fiscal year 2021 and not thereafter;
the Fair and Exposition Fund; the Illinois Standardbred
Breeders Fund; the Illinois Thoroughbred Breeders Fund; and
the Illinois Veterans' Rehabilitation Fund. Except for
transfers attributable to prior fiscal years, during State
fiscal year 2020 only, no transfers shall be made from the
General Revenue Fund to the Agricultural Premium Fund, the
Fair and Exposition Fund, the Illinois Standardbred Breeders
Fund, or the Illinois Thoroughbred Breeders Fund.
(e) (Blank).
(f) (Blank).
(f-1) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(i-1) (Blank).
(j) (Blank).
......
(k) (Blank).
(k-1) (Blank).
(k-2) (Blank).
(k-3) (Blank).
(l) (Blank).
(m) (Blank).
(n) (Blank).
(o) (Blank).
(p) (Blank).
(q) (Blank).
(r) (Blank).
(s) (Blank).
(t) (Blank).
(u) (Blank).
(v) (Blank).
(w) (Blank).
(x) (Blank).
(y) (Blank).
(z) (Blank).
(aa) (Blank).
(bb) (Blank).
(cc) (Blank).
(dd) (Blank).
(ee) (Blank).
(ff) (Blank).
(gg) (Blank).
(hh) (Blank).
(ii) (Blank).
(jj) (Blank).
(kk) (Blank).
(ll) (Blank).
(mm) (Blank).
(nn) (Blank).
(oo) (Blank).
(pp) (Blank).
(qq) (Blank).
(rr) (Blank).
(ss) (Blank).
(tt) (Blank).
(uu) (Blank).
(vv) (Blank).
(ww) (Blank).
(xx) (Blank).
(yy) (Blank).
(zz) (Blank).
(aaa) (Blank).
(bbb) (Blank).
(ccc) (Blank).
(ddd) (Blank).
(eee) (Blank).
(fff) (Blank).
(ggg) (Blank).
(hhh) (Blank).
(iii) (Blank).
(jjj) (Blank).
(lll) (Blank).
(mmm) (Blank).
(nnn) (Blank).
(ooo) (Blank).
(ppp) (Blank).
(qqq) (Blank).
(rrr) (Blank).
(sss) (Blank).
(ttt) (Blank).
(uuu) (Blank).
(vvv) (Blank).
(www) (Blank).
(xxx) (Blank).
(yyy) (Blank).
(zzz) (Blank).
(aaaa) (Blank).
(bbbb) (Blank).
(cccc) (Blank).
(dddd) (Blank).
(eeee) (Blank).
(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;
100-863, eff. 8-14-18; 101-10, eff. 6-5-19; revised 7-17-19.)
(30 ILCS 105/8g-1)
Sec. 8g-1. Fund transfers.
(a) (Blank).
(b) (Blank).
(c) (Blank).
(d) (Blank).
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) (Blank).
(l) (Blank).
(m) (Blank).
(n) (Blank).
(o) (Blank).
(p) (Blank).
(q) (Blank).
(r) (Blank). In addition to any other transfers that may
be provided for by law, on July 1, 2020, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency
Fund.
(s) (Blank). In addition to any other transfers that may
be provided for by law, on July 1, 2020, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
(t) (Blank). In addition to any other transfers that may
be provided for by law, on July 1, 2020, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $320,000 from the General
Revenue Fund to the Coal Development Fund.
(u) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, only as directed by the Director of the Governor's
Office of Management and Budget, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$5,000,000 from the General Revenue Fund to the DoIT Special
Projects Fund, and on June 1, 2022, or as soon thereafter as
practical, but no later than June 30, 2022, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum so transferred from the DoIT Special Projects
Fund to the General Revenue Fund.
(v) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
(w) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency
Fund.
(x) In addition to any other transfers that may be
provided for by law, at a time or times during Fiscal Year 2022
as directed by the Governor, the State Comptroller shall
direct and the State Treasurer shall transfer up to a total of
$20,000,000 from the General Revenue Fund to the Illinois
Sports Facilities Fund to be credited to the Advance Account
within the Fund.
(y) In addition to any other transfers that may be
provided for by law, on June 15, 2021, or as soon thereafter as
practical, but no later than June 30, 2021, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $100,000,000 from the General Revenue Fund
to the Technology Management Revolving Fund.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
Sec. 13.2. Transfers among line item appropriations.
(a) Transfers among line item appropriations from the same
treasury fund for the objects specified in this Section may be
made in the manner provided in this Section when the balance
remaining in one or more such line item appropriations is
insufficient for the purpose for which the appropriation was
made.
(a-1) No transfers may be made from one agency to another
agency, nor may transfers be made from one institution of
higher education to another institution of higher education
except as provided by subsection (a-4).
(a-2) Except as otherwise provided in this Section,
transfers may be made only among the objects of expenditure
enumerated in this Section, except that no funds may be
transferred from any appropriation for personal services, from
any appropriation for State contributions to the State
Employees' Retirement System, from any separate appropriation
for employee retirement contributions paid by the employer,
nor from any appropriation for State contribution for employee
group insurance.
(a-2.5) (Blank).
(a-3) Further, if an agency receives a separate
appropriation for employee retirement contributions paid by
the employer, any transfer by that agency into an
appropriation for personal services must be accompanied by a
corresponding transfer into the appropriation for employee
retirement contributions paid by the employer, in an amount
sufficient to meet the employer share of the employee
contributions required to be remitted to the retirement
system.
(a-4) Long-Term Care Rebalancing. The Governor may
designate amounts set aside for institutional services
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services to be
transferred to all State agencies responsible for the
administration of community-based long-term care programs,
including, but not limited to, community-based long-term care
programs administered by the Department of Healthcare and
Family Services, the Department of Human Services, and the
Department on Aging, provided that the Director of Healthcare
and Family Services first certifies that the amounts being
transferred are necessary for the purpose of assisting persons
in or at risk of being in institutional care to transition to
community-based settings, including the financial data needed
to prove the need for the transfer of funds. The total amounts
transferred shall not exceed 4% in total of the amounts
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services for each
fiscal year. A notice of the fund transfer must be made to the
General Assembly and posted at a minimum on the Department of
Healthcare and Family Services website, the Governor's Office
of Management and Budget website, and any other website the
Governor sees fit. These postings shall serve as notice to the
General Assembly of the amounts to be transferred. Notice
shall be given at least 30 days prior to transfer.
(b) In addition to the general transfer authority provided
under subsection (c), the following agencies have the specific
transfer authority granted in this subsection:
The Department of Healthcare and Family Services is
authorized to make transfers representing savings attributable
to not increasing grants due to the births of additional
children from line items for payments of cash grants to line
items for payments for employment and social services for the
purposes outlined in subsection (f) of Section 4-2 of the
Illinois Public Aid Code.
The Department of Children and Family Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it within the same treasury fund for
the following line items among these same line items: Foster
Home and Specialized Foster Care and Prevention, Institutions
and Group Homes and Prevention, and Purchase of Adoption and
Guardianship Services.
The Department on Aging is authorized to make transfers
not exceeding 10% of the aggregate amount appropriated to it
within the same treasury fund for the following Community Care
Program line items among these same line items: purchase of
services covered by the Community Care Program and
Comprehensive Case Coordination.
The State Board of Education is authorized to make
transfers from line item appropriations within the same
treasury fund for General State Aid, General State Aid - Hold
Harmless, and Evidence-Based Funding, provided that no such
transfer may be made unless the amount transferred is no
longer required for the purpose for which that appropriation
was made, to the line item appropriation for Transitional
Assistance when the balance remaining in such line item
appropriation is insufficient for the purpose for which the
appropriation was made.
The State Board of Education is authorized to make
transfers between the following line item appropriations
within the same treasury fund: Disabled Student
Services/Materials (Section 14-13.01 of the School Code),
Disabled Student Transportation Reimbursement (Section
14-13.01 of the School Code), Disabled Student Tuition -
Private Tuition (Section 14-7.02 of the School Code),
Extraordinary Special Education (Section 14-7.02b of the
School Code), Reimbursement for Free Lunch/Breakfast Program,
Summer School Payments (Section 18-4.3 of the School Code),
and Transportation - Regular/Vocational Reimbursement (Section
29-5 of the School Code). Such transfers shall be made only
when the balance remaining in one or more such line item
appropriations is insufficient for the purpose for which the
appropriation was made and provided that no such transfer may
be made unless the amount transferred is no longer required
for the purpose for which that appropriation was made.
The Department of Healthcare and Family Services is
authorized to make transfers not exceeding 4% of the aggregate
amount appropriated to it, within the same treasury fund,
among the various line items appropriated for Medical
Assistance.
(c) The sum of such transfers for an agency in a fiscal
year shall not exceed 2% of the aggregate amount appropriated
to it within the same treasury fund for the following objects:
Personal Services; Extra Help; Student and Inmate
Compensation; State Contributions to Retirement Systems; State
Contributions to Social Security; State Contribution for
Employee Group Insurance; Contractual Services; Travel;
Commodities; Printing; Equipment; Electronic Data Processing;
Operation of Automotive Equipment; Telecommunications
Services; Travel and Allowance for Committed, Paroled and
Discharged Prisoners; Library Books; Federal Matching Grants
for Student Loans; Refunds; Workers' Compensation,
Occupational Disease, and Tort Claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; and, in appropriations to
institutions of higher education, Awards and Grants.
Notwithstanding the above, any amounts appropriated for
payment of workers' compensation claims to an agency to which
the authority to evaluate, administer and pay such claims has
been delegated by the Department of Central Management
Services may be transferred to any other expenditure object
where such amounts exceed the amount necessary for the payment
of such claims.
(c-1) (Blank).
(c-2) (Blank).
(c-3) (Blank).
(c-4) (Blank).
(c-5) (Blank).
(c-6) (Blank). Special provisions for State fiscal year
2020. Notwithstanding any other provision of this Section, for
State fiscal year 2020, transfers among line item
appropriations to a State agency from the same State treasury
fund may be made for operational or lump sum expenses only,
provided that the sum of such transfers for a State agency in
State fiscal year 2020 shall not exceed 4% of the aggregate
amount appropriated to that State agency for operational or
lump sum expenses for State fiscal year 2020. For the purpose
of this subsection (c-6), "operational or lump sum expenses"
includes the following objects: personal services; extra help;
student and inmate compensation; State contributions to
retirement systems; State contributions to social security;
State contributions for employee group insurance; contractual
services; travel; commodities; printing; equipment; electronic
data processing; operation of automotive equipment;
telecommunications services; travel and allowance for
committed, paroled, and discharged prisoners; library books;
federal matching grants for student loans; refunds; workers'
compensation, occupational disease, and tort claims; Late
Interest Penalties under the State Prompt Payment Act and
Sections 368a and 370a of the Illinois Insurance Code; lump
sum and other purposes; and lump sum operations. For the
purpose of this subsection (c-6), "State agency" does not
include the Attorney General, the Secretary of State, the
Comptroller, the Treasurer, or the judicial or legislative
branches.
(c-7) Special provisions for State fiscal year 2021.
Notwithstanding any other provision of this Section, for State
fiscal year 2021, transfers among line item appropriations to
a State agency from the same State treasury fund may be made
for operational or lump sum expenses only, provided that the
sum of such transfers for a State agency in State fiscal year
2021 shall not exceed 8% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2021. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;
commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; lump sum and other purposes;
and lump sum operations. For the purpose of this subsection,
"State agency" does not include the Attorney General, the
Secretary of State, the Comptroller, the Treasurer, or the
judicial or legislative branches.
(c-8) Special provisions for State fiscal year 2022.
Notwithstanding any other provision of this Section, for State
fiscal year 2022, transfers among line item appropriations to
a State agency from the same State treasury fund may be made
for operational or lump sum expenses only, provided that the
sum of such transfers for a State agency in State fiscal year
2022 shall not exceed 4% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2022. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;
commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; lump sum and other purposes;
and lump sum operations. For the purpose of this subsection,
"State agency" does not include the Attorney General, the
Secretary of State, the Comptroller, the Treasurer, or the
judicial or legislative branches.
(d) Transfers among appropriations made to agencies of the
Legislative and Judicial departments and to the
constitutionally elected officers in the Executive branch
require the approval of the officer authorized in Section 10
of this Act to approve and certify vouchers. Transfers among
appropriations made to the University of Illinois, Southern
Illinois University, Chicago State University, Eastern
Illinois University, Governors State University, Illinois
State University, Northeastern Illinois University, Northern
Illinois University, Western Illinois University, the Illinois
Mathematics and Science Academy and the Board of Higher
Education require the approval of the Board of Higher
Education and the Governor. Transfers among appropriations to
all other agencies require the approval of the Governor.
The officer responsible for approval shall certify that
the transfer is necessary to carry out the programs and
purposes for which the appropriations were made by the General
Assembly and shall transmit to the State Comptroller a
certified copy of the approval which shall set forth the
specific amounts transferred so that the Comptroller may
change his records accordingly. The Comptroller shall furnish
the Governor with information copies of all transfers approved
for agencies of the Legislative and Judicial departments and
transfers approved by the constitutionally elected officials
of the Executive branch other than the Governor, showing the
amounts transferred and indicating the dates such changes were
entered on the Comptroller's records.
(e) The State Board of Education, in consultation with the
State Comptroller, may transfer line item appropriations for
General State Aid or Evidence-Based Funding among the Common
School Fund and the Education Assistance Fund, and, for State
fiscal year 2020 and each fiscal year thereafter, the Fund for
the Advancement of Education. With the advice and consent of
the Governor's Office of Management and Budget, the State
Board of Education, in consultation with the State
Comptroller, may transfer line item appropriations between the
General Revenue Fund and the Education Assistance Fund for the
following programs:
(1) Disabled Student Personnel Reimbursement (Section
14-13.01 of the School Code);
(2) Disabled Student Transportation Reimbursement
(subsection (b) of Section 14-13.01 of the School Code);
(3) Disabled Student Tuition - Private Tuition
(Section 14-7.02 of the School Code);
(4) Extraordinary Special Education (Section 14-7.02b
of the School Code);
(5) Reimbursement for Free Lunch/Breakfast Programs;
(6) Summer School Payments (Section 18-4.3 of the
School Code);
(7) Transportation - Regular/Vocational Reimbursement
(Section 29-5 of the School Code);
(8) Regular Education Reimbursement (Section 18-3 of
the School Code); and
(9) Special Education Reimbursement (Section 14-7.03
of the School Code).
(f) For State fiscal year 2020 and each fiscal year
thereafter, the Department on Aging, in consultation with the
State Comptroller, with the advice and consent of the
Governor's Office of Management and Budget, may transfer line
item appropriations for purchase of services covered by the
Community Care Program between the General Revenue Fund and
the Commitment to Human Services Fund.
(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,
eff. 8-9-19; 101-636, eff. 6-10-20.)
(30 ILCS 105/25) (from Ch. 127, par. 161)
Sec. 25. Fiscal year limitations.
(a) All appropriations shall be available for expenditure
for the fiscal year or for a lesser period if the Act making
that appropriation so specifies. A deficiency or emergency
appropriation shall be available for expenditure only through
June 30 of the year when the Act making that appropriation is
enacted unless that Act otherwise provides.
(b) Outstanding liabilities as of June 30, payable from
appropriations which have otherwise expired, may be paid out
of the expiring appropriations during the 2-month period
ending at the close of business on August 31. Any service
involving professional or artistic skills or any personal
services by an employee whose compensation is subject to
income tax withholding must be performed as of June 30 of the
fiscal year in order to be considered an "outstanding
liability as of June 30" that is thereby eligible for payment
out of the expiring appropriation.
(b-1) However, payment of tuition reimbursement claims
under Section 14-7.03 or 18-3 of the School Code may be made by
the State Board of Education from its appropriations for those
respective purposes for any fiscal year, even though the
claims reimbursed by the payment may be claims attributable to
a prior fiscal year, and payments may be made at the direction
of the State Superintendent of Education from the fund from
which the appropriation is made without regard to any fiscal
year limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, payment of tuition
reimbursement claims under Section 14-7.03 or 18-3 of the
School Code as of June 30, payable from appropriations that
have otherwise expired, may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-2) (Blank).
(b-2.5) (Blank).
(b-2.6) (Blank).
(b-2.6a) (Blank).
(b-2.6b) (Blank).
(b-2.6c) (Blank).
(b-2.6d) All outstanding liabilities as of June 30, 2020,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2020, and
interest penalties payable on those liabilities under the
State Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2020, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than September 30, 2020.
(b-2.6e) All outstanding liabilities as of June 30, 2021,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2021, and
interest penalties payable on those liabilities under the
State Prompt Payment Act, may be paid out of the expiring
appropriations until September 30, 2021, without regard to the
fiscal year in which the payment is made.
(b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019,
2020, and 2021, and 2022, interest penalties payable under the
State Prompt Payment Act associated with a voucher for which
payment is issued after June 30 may be paid out of the next
fiscal year's appropriation. The future year appropriation
must be for the same purpose and from the same fund as the
original payment. An interest penalty voucher submitted
against a future year appropriation must be submitted within
60 days after the issuance of the associated voucher, except
that, for fiscal year 2018 only, an interest penalty voucher
submitted against a future year appropriation must be
submitted within 60 days of June 5, 2019 (the effective date of
Public Act 101-10). The Comptroller must issue the interest
payment within 60 days after acceptance of the interest
voucher.
(b-3) Medical payments may be made by the Department of
Veterans' Affairs from its appropriations for those purposes
for any fiscal year, without regard to the fact that the
medical services being compensated for by such payment may
have been rendered in a prior fiscal year, except as required
by subsection (j) of this Section. Beginning on June 30, 2021,
medical payments payable from appropriations that have
otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-4) Medical payments and child care payments may be made
by the Department of Human Services (as successor to the
Department of Public Aid) from appropriations for those
purposes for any fiscal year, without regard to the fact that
the medical or child care services being compensated for by
such payment may have been rendered in a prior fiscal year; and
payments may be made at the direction of the Department of
Healthcare and Family Services (or successor agency) from the
Health Insurance Reserve Fund without regard to any fiscal
year limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical and child care
payments made by the Department of Human Services and payments
made at the discretion of the Department of Healthcare and
Family Services (or successor agency) from the Health
Insurance Reserve Fund and payable from appropriations that
have otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-5) Medical payments may be made by the Department of
Human Services from its appropriations relating to substance
abuse treatment services for any fiscal year, without regard
to the fact that the medical services being compensated for by
such payment may have been rendered in a prior fiscal year,
provided the payments are made on a fee-for-service basis
consistent with requirements established for Medicaid
reimbursement by the Department of Healthcare and Family
Services, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical payments made by
the Department of Human Services relating to substance abuse
treatment services payable from appropriations that have
otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-6) (Blank).
(b-7) Payments may be made in accordance with a plan
authorized by paragraph (11) or (12) of Section 405-105 of the
Department of Central Management Services Law from
appropriations for those payments without regard to fiscal
year limitations.
(b-8) Reimbursements to eligible airport sponsors for the
construction or upgrading of Automated Weather Observation
Systems may be made by the Department of Transportation from
appropriations for those purposes for any fiscal year, without
regard to the fact that the qualification or obligation may
have occurred in a prior fiscal year, provided that at the time
the expenditure was made the project had been approved by the
Department of Transportation prior to June 1, 2012 and, as a
result of recent changes in federal funding formulas, can no
longer receive federal reimbursement.
(b-9) (Blank).
(c) Further, payments may be made by the Department of
Public Health and the Department of Human Services (acting as
successor to the Department of Public Health under the
Department of Human Services Act) from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers
and for grants for supplemental food supplies provided under
the United States Department of Agriculture Women, Infants and
Children Nutrition Program, for any fiscal year without regard
to the fact that the services being compensated for by such
payment may have been rendered in a prior fiscal year, except
as required by subsection (j) of this Section. Beginning on
June 30, 2021, payments made by the Department of Public
Health and the Department of Human Services from their
respective appropriations for grants for medical care to or on
behalf of premature and high-mortality risk infants and their
mothers and for grants for supplemental food supplies provided
under the United States Department of Agriculture Women,
Infants and Children Nutrition Program payable from
appropriations that have otherwise expired may be paid out of
the expiring appropriations during the 4-month period ending
at the close of business on October 31.
(d) The Department of Public Health and the Department of
Human Services (acting as successor to the Department of
Public Health under the Department of Human Services Act)
shall each annually submit to the State Comptroller, Senate
President, Senate Minority Leader, Speaker of the House, House
Minority Leader, and the respective Chairmen and Minority
Spokesmen of the Appropriations Committees of the Senate and
the House, on or before December 31, a report of fiscal year
funds used to pay for services provided in any prior fiscal
year. This report shall document by program or service
category those expenditures from the most recently completed
fiscal year used to pay for services provided in prior fiscal
years.
(e) The Department of Healthcare and Family Services, the
Department of Human Services (acting as successor to the
Department of Public Aid), and the Department of Human
Services making fee-for-service payments relating to substance
abuse treatment services provided during a previous fiscal
year shall each annually submit to the State Comptroller,
Senate President, Senate Minority Leader, Speaker of the
House, House Minority Leader, the respective Chairmen and
Minority Spokesmen of the Appropriations Committees of the
Senate and the House, on or before November 30, a report that
shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for (i) services provided in prior fiscal years and (ii)
services for which claims were received in prior fiscal years.
(f) The Department of Human Services (as successor to the
Department of Public Aid) shall annually submit to the State
Comptroller, Senate President, Senate Minority Leader, Speaker
of the House, House Minority Leader, and the respective
Chairmen and Minority Spokesmen of the Appropriations
Committees of the Senate and the House, on or before December
31, a report of fiscal year funds used to pay for services
(other than medical care) provided in any prior fiscal year.
This report shall document by program or service category
those expenditures from the most recently completed fiscal
year used to pay for services provided in prior fiscal years.
(g) In addition, each annual report required to be
submitted by the Department of Healthcare and Family Services
under subsection (e) shall include the following information
with respect to the State's Medicaid program:
(1) Explanations of the exact causes of the variance
between the previous year's estimated and actual
liabilities.
(2) Factors affecting the Department of Healthcare and
Family Services' liabilities, including, but not limited
to, numbers of aid recipients, levels of medical service
utilization by aid recipients, and inflation in the cost
of medical services.
(3) The results of the Department's efforts to combat
fraud and abuse.
(h) As provided in Section 4 of the General Assembly
Compensation Act, any utility bill for service provided to a
General Assembly member's district office for a period
including portions of 2 consecutive fiscal years may be paid
from funds appropriated for such expenditure in either fiscal
year.
(i) An agency which administers a fund classified by the
Comptroller as an internal service fund may issue rules for:
(1) billing user agencies in advance for payments or
authorized inter-fund transfers based on estimated charges
for goods or services;
(2) issuing credits, refunding through inter-fund
transfers, or reducing future inter-fund transfers during
the subsequent fiscal year for all user agency payments or
authorized inter-fund transfers received during the prior
fiscal year which were in excess of the final amounts owed
by the user agency for that period; and
(3) issuing catch-up billings to user agencies during
the subsequent fiscal year for amounts remaining due when
payments or authorized inter-fund transfers received from
the user agency during the prior fiscal year were less
than the total amount owed for that period.
User agencies are authorized to reimburse internal service
funds for catch-up billings by vouchers drawn against their
respective appropriations for the fiscal year in which the
catch-up billing was issued or by increasing an authorized
inter-fund transfer during the current fiscal year. For the
purposes of this Act, "inter-fund transfers" means transfers
without the use of the voucher-warrant process, as authorized
by Section 9.01 of the State Comptroller Act.
(i-1) Beginning on July 1, 2021, all outstanding
liabilities, not payable during the 4-month lapse period as
described in subsections (b-1), (b-3), (b-4), (b-5), and (c)
of this Section, that are made from appropriations for that
purpose for any fiscal year, without regard to the fact that
the services being compensated for by those payments may have
been rendered in a prior fiscal year, are limited to only those
claims that have been incurred but for which a proper bill or
invoice as defined by the State Prompt Payment Act has not been
received by September 30th following the end of the fiscal
year in which the service was rendered.
(j) Notwithstanding any other provision of this Act, the
aggregate amount of payments to be made without regard for
fiscal year limitations as contained in subsections (b-1),
(b-3), (b-4), (b-5), and (c) of this Section, and determined
by using Generally Accepted Accounting Principles, shall not
exceed the following amounts:
(1) $6,000,000,000 for outstanding liabilities related
to fiscal year 2012;
(2) $5,300,000,000 for outstanding liabilities related
to fiscal year 2013;
(3) $4,600,000,000 for outstanding liabilities related
to fiscal year 2014;
(4) $4,000,000,000 for outstanding liabilities related
to fiscal year 2015;
(5) $3,300,000,000 for outstanding liabilities related
to fiscal year 2016;
(6) $2,600,000,000 for outstanding liabilities related
to fiscal year 2017;
(7) $2,000,000,000 for outstanding liabilities related
to fiscal year 2018;
(8) $1,300,000,000 for outstanding liabilities related
to fiscal year 2019;
(9) $600,000,000 for outstanding liabilities related
to fiscal year 2020; and
(10) $0 for outstanding liabilities related to fiscal
year 2021 and fiscal years thereafter.
(k) Department of Healthcare and Family Services Medical
Assistance Payments.
(1) Definition of Medical Assistance.
For purposes of this subsection, the term "Medical
Assistance" shall include, but not necessarily be
limited to, medical programs and services authorized
under Titles XIX and XXI of the Social Security Act,
the Illinois Public Aid Code, the Children's Health
Insurance Program Act, the Covering ALL KIDS Health
Insurance Act, the Long Term Acute Care Hospital
Quality Improvement Transfer Program Act, and medical
care to or on behalf of persons suffering from chronic
renal disease, persons suffering from hemophilia, and
victims of sexual assault.
(2) Limitations on Medical Assistance payments that
may be paid from future fiscal year appropriations.
(A) The maximum amounts of annual unpaid Medical
Assistance bills received and recorded by the
Department of Healthcare and Family Services on or
before June 30th of a particular fiscal year
attributable in aggregate to the General Revenue Fund,
Healthcare Provider Relief Fund, Tobacco Settlement
Recovery Fund, Long-Term Care Provider Fund, and the
Drug Rebate Fund that may be paid in total by the
Department from future fiscal year Medical Assistance
appropriations to those funds are: $700,000,000 for
fiscal year 2013 and $100,000,000 for fiscal year 2014
and each fiscal year thereafter.
(B) Bills for Medical Assistance services rendered
in a particular fiscal year, but received and recorded
by the Department of Healthcare and Family Services
after June 30th of that fiscal year, may be paid from
either appropriations for that fiscal year or future
fiscal year appropriations for Medical Assistance.
Such payments shall not be subject to the requirements
of subparagraph (A).
(C) Medical Assistance bills received by the
Department of Healthcare and Family Services in a
particular fiscal year, but subject to payment amount
adjustments in a future fiscal year may be paid from a
future fiscal year's appropriation for Medical
Assistance. Such payments shall not be subject to the
requirements of subparagraph (A).
(D) Medical Assistance payments made by the
Department of Healthcare and Family Services from
funds other than those specifically referenced in
subparagraph (A) may be made from appropriations for
those purposes for any fiscal year without regard to
the fact that the Medical Assistance services being
compensated for by such payment may have been rendered
in a prior fiscal year. Such payments shall not be
subject to the requirements of subparagraph (A).
(3) Extended lapse period for Department of Healthcare
and Family Services Medical Assistance payments.
Notwithstanding any other State law to the contrary,
outstanding Department of Healthcare and Family Services
Medical Assistance liabilities, as of June 30th, payable
from appropriations which have otherwise expired, may be
paid out of the expiring appropriations during the 6-month
period ending at the close of business on December 31st.
(l) The changes to this Section made by Public Act 97-691
shall be effective for payment of Medical Assistance bills
incurred in fiscal year 2013 and future fiscal years. The
changes to this Section made by Public Act 97-691 shall not be
applied to Medical Assistance bills incurred in fiscal year
2012 or prior fiscal years.
(m) The Comptroller must issue payments against
outstanding liabilities that were received prior to the lapse
period deadlines set forth in this Section as soon thereafter
as practical, but no payment may be issued after the 4 months
following the lapse period deadline without the signed
authorization of the Comptroller and the Governor.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff.
6-10-20.)
ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE
FISCAL YEAR 2022 BUDGET
Section 3-5. The Illinois Administrative Procedure Act is
amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and
5-45.11 as follows:
(5 ILCS 100/5-45.8 new)
Sec. 5-45.8. Emergency rulemaking; federal American Rescue
Plan Act of 2021. To provide for the expeditious and timely
implementation of the distribution of federal Coronavirus
Local Fiscal Recovery Fund moneys to eligible units of local
government in accordance with the Section 9901 of the federal
American Rescue Plan Act of 2021, emergency rules may be
adopted by any State agency authorized thereunder to so
implement the distribution. The adoption of emergency rules
authorized by Section 5-45 and this Section is deemed to be
necessary for the public interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
(5 ILCS 100/5-45.9 new)
Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid
Code. To provide for the expeditious and timely implementation
of the changes made to Articles 5 and 12 of the Illinois Public
Aid Code by this amendatory Act of the 102nd General Assembly,
emergency rules implementing the changes made to Articles 5
and 12 of the Illinois Public Aid Code by this amendatory Act
of the 102nd General Assembly may be adopted in accordance
with Section 5-45 by the Department of Healthcare and Family
Services or other department essential to the implementation
of the changes. The adoption of emergency rules authorized by
Section 5-45 and this Section is deemed to be necessary for the
public interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
(5 ILCS 100/5-45.10 new)
Sec. 5-45.10. Emergency rulemaking; Mental Health and
Developmental Disabilities Administrative Act. To provide for
the expeditious and timely implementation of the changes made
to Section 74 of the Mental Health and Developmental
Disabilities Administrative Act by this amendatory Act of the
102nd General Assembly, emergency rules implementing the
changes made to Section 74 of the Mental Health and
Developmental Disabilities Administrative Act by this
amendatory Act of the 102nd General Assembly may be adopted in
accordance with Section 5-45 by the Department of Human
Services or other department essential to the implementation
of the changes. The adoption of emergency rules authorized by
Section 5-45 and this Section is deemed to be necessary for the
public interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
(5 ILCS 100/5-45.11 new)
Sec. 5-45.11. Emergency rulemaking; federal Coronavirus
State Fiscal Recovery Fund. To provide for the expeditious and
timely implementation of any programs changed or established
by this amendatory Act of the 102nd General Assembly and
funded directly or indirectly with moneys from the federal
Coronavirus State Fiscal Recovery Fund, emergency rules
implementing such programs may be adopted in accordance with
Section 5-45 by the Department of Commerce and Economic
Opportunity. The adoption of emergency rules authorized by
Section 5-45 and this Section is deemed to be necessary for the
public interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
Section 3-10. The State Comptroller Act is amended by
changing Section 25 as follows:
(15 ILCS 405/25)
Sec. 25. Fund.
(a) All cost recoveries, fees for services, and
governmental grants received by the Comptroller shall be
maintained in a special fund in the State treasury, to be known
as the Comptroller's Administrative Fund. Moneys in the
Comptroller's Administrative Fund may be utilized by the
Comptroller, subject to appropriation, in the discharge of the
duties of the office.
(b) The Comptroller may direct and the State Treasurer
shall transfer amounts from the Comptroller's Administrative
Fund into the Capital Facility and Technology Modernization
Fund as the Comptroller deems necessary. The Comptroller may
direct and the State Treasurer shall transfer any such amounts
so transferred to the Capital Facility and Technology
Modernization Fund back to the Comptroller's Administrative
Fund at any time.
(Source: P.A. 89-511, eff. 1-1-97.)
Section 3-15. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by changing Sections 605-705, 605-707, 605-1047,
and 605-1050 as follows:
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
Sec. 605-705. Grants to local tourism and convention
bureaus.
(a) To establish a grant program for local tourism and
convention bureaus. The Department will develop and implement
a program for the use of funds, as authorized under this Act,
by local tourism and convention bureaus. For the purposes of
this Act, bureaus eligible to receive funds are those local
tourism and convention bureaus that are (i) either units of
local government or incorporated as not-for-profit
organizations; (ii) in legal existence for a minimum of 2
years before July 1, 2001; (iii) operating with a paid,
full-time staff whose sole purpose is to promote tourism in
the designated service area; and (iv) affiliated with one or
more municipalities or counties that support the bureau with
local hotel-motel taxes. After July 1, 2001, bureaus
requesting certification in order to receive funds for the
first time must be local tourism and convention bureaus that
are (i) either units of local government or incorporated as
not-for-profit organizations; (ii) in legal existence for a
minimum of 2 years before the request for certification; (iii)
operating with a paid, full-time staff whose sole purpose is
to promote tourism in the designated service area; and (iv)
affiliated with multiple municipalities or counties that
support the bureau with local hotel-motel taxes. Each bureau
receiving funds under this Act will be certified by the
Department as the designated recipient to serve an area of the
State. Notwithstanding the criteria set forth in this
subsection (a), or any rule adopted under this subsection (a),
the Director of the Department may provide for the award of
grant funds to one or more entities if in the Department's
judgment that action is necessary in order to prevent a loss of
funding critical to promoting tourism in a designated
geographic area of the State.
(b) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to the
Department for expenditure under this Section prior to July 1,
2011, one-third of those monies shall be used for grants to
convention and tourism bureaus in cities with a population
greater than 500,000. The remaining two-thirds of the annual
appropriation prior to July 1, 2011 shall be used for grants to
convention and tourism bureaus in the remainder of the State,
in accordance with a formula based upon the population served.
Of the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 18% of
such moneys shall be used for grants to convention and tourism
bureaus in cities with a population greater than 500,000. Of
the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 82% of
such moneys shall be used for grants to convention bureaus in
the remainder of the State, in accordance with a formula based
upon the population served. The Department may reserve up to
3% of total local tourism funds available for costs of
administering the program to conduct audits of grants, to
provide incentive funds to those bureaus that will conduct
promotional activities designed to further the Department's
statewide advertising campaign, to fund special statewide
promotional activities, and to fund promotional activities
that support an increased use of the State's parks or historic
sites. The Department shall require that any convention and
tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 50% of the grant amount except that in Fiscal
Years 2021 and 2022 only Year 2021, the Department shall
require that any convention and tourism bureau receiving a
grant under this Section that requires matching funds shall
provide matching funds equal to no less than 25% of the grant
amount. During fiscal year 2013, the Department shall reserve
$2,000,000 of the available local tourism funds for
appropriation to the Historic Preservation Agency for the
operation of the Abraham Lincoln Presidential Library and
Museum and State historic sites.
To provide for the expeditious and timely implementation
of the changes made by this amendatory Act of the 101st General
Assembly, emergency rules to implement the changes made by
this amendatory Act of the 101st General Assembly may be
adopted by the Department subject to the provisions of Section
5-45 of the Illinois Administrative Procedure Act.
(Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
(20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
Sec. 605-707. International Tourism Program.
(a) The Department of Commerce and Economic Opportunity
must establish a program for international tourism. The
Department shall develop and implement the program on January
1, 2000 by rule. As part of the program, the Department may
work in cooperation with local convention and tourism bureaus
in Illinois in the coordination of international tourism
efforts at the State and local level. The Department may (i)
work in cooperation with local convention and tourism bureaus
for efficient use of their international tourism marketing
resources, (ii) promote Illinois in international meetings and
tourism markets, (iii) work with convention and tourism
bureaus throughout the State to increase the number of
international tourists to Illinois, (iv) provide training,
research, technical support, and grants to certified
convention and tourism bureaus, (v) provide staff,
administration, and related support required to manage the
programs under this Section, and (vi) provide grants for the
development of or the enhancement of international tourism
attractions.
(b) The Department shall make grants for expenses related
to international tourism and pay for the staffing,
administration, and related support from the International
Tourism Fund, a special fund created in the State Treasury. Of
the amounts deposited into the Fund in fiscal year 2000 after
January 1, 2000 through fiscal year 2011, 55% shall be used for
grants to convention and tourism bureaus in Chicago (other
than the City of Chicago's Office of Tourism) and 45% shall be
used for development of international tourism in areas outside
of Chicago. Of the amounts deposited into the Fund in fiscal
year 2001 and thereafter, 55% shall be used for grants to
convention and tourism bureaus in Chicago, and of that amount
not less than 27.5% shall be used for grants to convention and
tourism bureaus in Chicago other than the City of Chicago's
Office of Tourism, and 45% shall be used for administrative
expenses and grants authorized under this Section and
development of international tourism in areas outside of
Chicago, of which not less than $1,000,000 shall be used
annually to make grants to convention and tourism bureaus in
cities other than Chicago that demonstrate their international
tourism appeal and request to develop or expand their
international tourism marketing program, and may also be used
to provide grants under item (vi) of subsection (a) of this
Section. All of the amounts deposited into the Fund in fiscal
year 2012 and thereafter shall be used for administrative
expenses and grants authorized under this Section and
development of international tourism in areas outside of
Chicago, of which not less than $1,000,000 shall be used
annually to make grants to convention and tourism bureaus in
cities other than Chicago that demonstrate their international
tourism appeal and request to develop or expand their
international tourism marketing program, and may also be used
to provide grants under item (vi) of subsection (a) of this
Section. Amounts appropriated to the State Comptroller for
administrative expenses and grants authorized by the Illinois
Global Partnership Act are payable from the International
Tourism Fund. For Fiscal Years 2021 and 2022 Year 2021 only,
the administrative expenses by the Department and the grants
to convention and visitors bureaus outside the City of Chicago
may be expended for the general purposes of promoting
conventions and tourism.
(c) A convention and tourism bureau is eligible to receive
grant moneys under this Section if the bureau is certified to
receive funds under Title 14 of the Illinois Administrative
Code, Section 550.35. To be eligible for a grant, a convention
and tourism bureau must provide matching funds equal to the
grant amount. The Department shall require that any convention
and tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 50% of the grant amount. In certain circumstances
as determined by the Director of Commerce and Economic
Opportunity, however, the City of Chicago's Office of Tourism
or any other convention and tourism bureau may provide
matching funds equal to no less than 50% of the grant amount to
be eligible to receive the grant. One-half of this 50% may be
provided through in-kind contributions. Grants received by the
City of Chicago's Office of Tourism and by convention and
tourism bureaus in Chicago may be expended for the general
purposes of promoting conventions and tourism.
(Source: P.A. 101-636, eff. 6-10-20.)
(20 ILCS 605/605-1047)
Sec. 605-1047 605-1045. Local Coronavirus Urgent
Remediation Emergency (or Local CURE) Support Program.
(a) Purpose. The Department may receive, directly or
indirectly, federal funds from the Coronavirus Relief Fund
provided to the State pursuant to Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act to
provide financial support to units of local government for
purposes authorized by Section 5001 of the federal Coronavirus
Aid, Relief, and Economic Security (CARES) Act and related
federal guidance. Upon receipt of such funds, and
appropriations for their use, the Department shall administer
a Local Coronavirus Urgent Remediation Emergency (or Local
CURE) Support Program to provide financial support to units of
local government that have incurred necessary expenditures due
to the COVID-19 public health emergency. The Department shall
provide by rule the administrative framework for the Local
CURE Support Program.
(b) Allocations. A portion of the funds appropriated for
the Local CURE Support Program may be allotted to
municipalities and counties based on proportionate population.
Units of local government, or portions thereof, located within
the five Illinois counties that received direct allotments
from the federal Coronavirus Relief Fund will not be included
in the support program allotments. The Department may
establish other administrative procedures for providing
financial support to units of local government. Appropriated
funds may be used for administration of the support program,
including the hiring of a service provider to assist with
coordination and administration.
(c) Administrative Procedures. The Department may
establish administrative procedures for the support program,
including any application procedures, grant agreements,
certifications, payment methodologies, and other
accountability measures that may be imposed upon recipients of
funds under the grant program. Financial support may be
provided in the form of grants or in the form of expense
reimbursements for disaster-related expenditures. The
emergency rulemaking process may be used to promulgate the
initial rules of the grant program.
(d) Definitions. As used in this Section:
(1) "COVID-19" means the novel coronavirus virus
disease deemed COVID-19 by the World Health Organization
on February 11, 2020.
(2) "Local government" or "unit of local government"
means any unit of local government as defined in Article
VII, Section 1 of the Illinois Constitution.
(3) "Third party administrator" means a service
provider selected by the Department to provide operational
assistance with the administration of the support program.
(e) Powers of the Department. The Department has the power
to:
(1) Provide financial support to eligible units of
local government with funds appropriated from the Local
Coronavirus Urgent Remediation Emergency (Local CURE) Fund
to cover necessary costs incurred due to the COVID-19
public health emergency that are eligible to be paid using
federal funds from the Coronavirus Relief Fund.
(2) Enter into agreements, accept funds, issue grants
or expense reimbursements, and engage in cooperation with
agencies of the federal government and units of local
governments to carry out the purposes of this support
program, and to use funds appropriated from the Local
Coronavirus Urgent Remediation Emergency (Local CURE) Fund
fund upon such terms and conditions as may be established
by the federal government and the Department.
(3) Enter into agreements with third-party
administrators to assist the state with operational
assistance and administrative functions related to review
of documentation and processing of financial support
payments to units of local government.
(4) Establish applications, notifications, contracts,
and procedures and adopt rules deemed necessary and
appropriate to carry out the provisions of this Section.
To provide for the expeditious and timely implementation
of this Act, emergency rules to implement any provision of
this Section may be adopted by the Department subject to
the provisions of Section 5-45 of the Illinois
Administrative Procedure Act.
(5) Provide staff, administration, and related support
required to manage the support program and pay for the
staffing, administration, and related support with funds
appropriated from the Local Coronavirus Urgent Remediation
Emergency (Local CURE) Fund.
(6) Exercise such other powers as are necessary or
incidental to the foregoing.
(f) Local CURE Financial Support to Local Governments. The
Department is authorized to provide financial support to
eligible units of local government including, but not limited
to, certified local health departments for necessary costs
incurred due to the COVID-19 public health emergency that are
eligible to be paid using federal funds from the Coronavirus
Relief Fund.
(1) Financial support funds may be used by a unit of
local government only for payment of costs that: (i) are
necessary expenditures incurred due to the public health
emergency of COVID-19; (ii) were not accounted for in the
most recent budget approved as of March 27, 2020 for the
unit of local government; and (iii) were incurred between
March 1, 2020 and December 31, 2021, or until the end of
any extension of the covered period authorized by federal
law 30, 2020.
(2) A unit of local government receiving financial
support funds under this program shall certify to the
Department that it shall use the funds in accordance with
the requirements of paragraph (1) and that any funds
received but not used for such purposes shall be repaid to
the Department.
(3) The Department shall make the determination to
provide financial support funds to a unit of local
government on the basis of criteria established by the
Department.
(g) Additional Purpose. The Local CURE Fund may receive,
directly or indirectly, federal funds from the Coronavirus
Local Fiscal Recovery Fund pursuant to Section 9901 of the
federal American Rescue Plan Act of 2021 in order to
distribute the funds to units of local government in
accordance with Section 9901 of the American Recovery Plan Act
and any related federal guidance. Upon receipt of such funds
into the Local CURE Fund, as instructed by the Governor, the
Department shall cooperate with the Department of Revenue and
any other relevant agency to administer the distribution of
such funds to the appropriate units of local government.
(Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.)
(20 ILCS 605/605-1050)
Sec. 605-1050. Coronavirus Back to Business Interruption
Grant Program (or Back to Business BIG Program).
(a) Purpose. The Department may receive State funds and,
directly or indirectly, federal funds under the authority of
legislation passed in response to the Coronavirus epidemic
including, but not limited to, the Coronavirus Aid, Relief,
and Economic Security Act, P.L. 116-136 (the "CARES Act") and
the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA
Act"); such funds shall be used in accordance with the CARES
Act and ARPA Act legislation and published guidance. Section
5001 of the CARES Act establishes the Coronavirus Relief Fund,
which authorizes the State to expend funds that are necessary
to respond to the COVID-19 public health emergency. The
financial support of Qualifying Businesses is a necessary
expense under federal guidance for implementing Section 5001
of the CARES Act. Upon receipt or availability of such State or
federal funds, and subject to appropriations for their use,
the Department shall administer a program to provide financial
assistance to Qualifying Businesses that have experienced
interruption of business or other adverse conditions
attributable to the COVID-19 public health emergency. Support
may be provided directly by the Department to businesses and
organizations or in cooperation with a Qualified Partner.
Financial assistance may include, but not be limited to
grants, expense reimbursements, or subsidies.
(b) From appropriations for the Back to Business BIG
Program, up to $60,000,000 may be allotted to the repayment or
conversion of Eligible Loans made pursuant to the Department's
Emergency Loan Fund Program. An Eligible Loan may be repaid or
converted through a grant payment, subsidy, or reimbursement
payment to the recipient or, on behalf of the recipient, to the
Qualified Partner, or by any other lawful method.
(c) From appropriations for the Back to Business BIG
Program, the Department shall provide financial assistance
through grants, expense reimbursements, or subsidies to
Qualifying Businesses or a Qualified Partner to cover expenses
or losses incurred due to the COVID-19 public health emergency
or for start-up costs of a new Qualifying Business. With a
minimum of 50% going to Qualified Businesses that enable
critical support services such as child care, day care, and
early childhood education, the BIG Program will reimburse
costs or losses incurred by Qualifying Businesses due to
business interruption caused by required closures, as
authorized in federal guidance regarding the Coronavirus
Relief Fund. All spending related to this program from federal
funds must be reimbursable by the Federal Coronavirus Relief
Fund in accordance with Section 5001 of the federal CARES Act,
the ARPA Act, and any related federal guidance, or the
provisions of any other federal source supporting the program.
(d) As more fully described in subsection (c), funds will
be appropriated to the Back to Business BIG Program for
distribution to or on behalf of Qualifying Businesses. Of the
funds appropriated, a minimum of 40% 30% shall be allotted for
Qualifying Qualified Businesses with ZIP codes located in the
most disproportionately impacted areas of Illinois, based on
positive COVID-19 cases.
(e) The Department shall coordinate with the Department of
Human Services with respect to making grants, expense
reimbursements or subsidies to any child care or day care
provider providing services under Section 9A-11 of the
Illinois Public Aid Code to determine what resources the
Department of Human Services may be providing to a child care
or day care provider under Section 9A-11 of the Illinois
Public Aid Code.
(f) The Department may establish by rule administrative
procedures for the grant program, including any application
procedures, grant agreements, certifications, payment
methodologies, and other accountability measures that may be
imposed upon participants in the program. The emergency
rulemaking process may be used to promulgate the initial rules
of the grant program and any amendments to the rules following
the effective date of this amendatory Act of the 102nd General
Assembly.
(g) Definitions. As used in this Section:
(1) "COVID-19" means the novel coronavirus disease
deemed COVID-19 by the World Health Organization on
February 11, 2020.
(2) "Qualifying Business" means a business or
organization that has experienced or is experiencing
business interruption or other adverse conditions due to
the COVID-19 public health emergency, and includes a new
business or organization started after March 1, 2020 in
the midst of adverse conditions due to the COVID-19 public
health emergency. and is eligible for reimbursement as
prescribed by Section 601(a) of the Social Security Act
and added by Section 5001 of the CARES Act or other federal
legislation addressing the COVID-19 crisis.
(3) "Eligible Loan" means a loan of up to $50,000 that
was deemed eligible for funding under the Department's
Emergency Loan Fund Program and for which repayment will
be eligible for reimbursement from Coronavirus Relief Fund
monies pursuant to Section 5001 of the federal CARES Act
or the ARPA Act and any related federal guidance.
(4) "Emergency Loan Fund Program", also referred to as
the "COVID-19 Emergency Relief Program", is a program
executed by the Department by which the State Small
Business Credit Initiative fund is utilized to guarantee
loans released by a financial intermediary or Qualified
Partner.
(5) "Qualified Partner" means a financial institution
or nonprofit with which the Department has entered into an
agreement or contract to provide or incentivize assistance
to Qualifying Businesses.
(h) Powers of the Department. The Department has the power
to:
(1) provide grants, subsidies and expense
reimbursements to Qualifying Qualified Businesses or, on
behalf of Qualifying Qualified Businesses, to Qualifying
Qualified Partners from appropriations to cover Qualifying
Qualified Businesses eligible costs or losses incurred due
to the COVID-19 public health emergency, including losses
caused by business interruption or closure and including
start-up costs for new Qualifying Businesses;
(2) enter into agreements, accept funds, issue grants,
and engage in cooperation with agencies of the federal
government, units of local government, financial
institutions, and nonprofit organizations to carry out the
purposes of this Program, and to use funds appropriated
for the Back to Business BIG Program;
(3) prepare forms for application, notification,
contract, and other matters, and establish procedures,
rules, or regulations deemed necessary and appropriate to
carry out the provisions of this Section;
(4) provide staff, administration, and related support
required to manage the Back to Business BIG Program and
pay for the staffing, administration, and related support;
(5) using data provided by the Illinois Department of
Public Health and other reputable sources, determine which
geographic regions in Illinois have been most
disproportionately impacted by the COVID-19 public health
emergency, considering factors of positive cases, positive
case rates, and economic impact; and
(6) determine which industries and businesses in
Illinois have been most disproportionately impacted by the
COVID-19 public health emergency and establish procedures
that prioritize greatly impacted industries and
businesses, as well as Qualifying Qualified Businesses
that did not receive paycheck protection program
assistance.
(Source: P.A. 101-636, eff. 6-10-20.)
Section 3-20. The Illinois Economic Opportunity Act is
amended by changing Sections 2 and 4 as follows:
(20 ILCS 625/2) (from Ch. 127, par. 2602)
Sec. 2. (a) The Director of Commerce and Economic
Opportunity is authorized to administer the federal community
services block program, emergency community services homeless
grant program, low-income energy assistance program,
weatherization assistance program, supplemental low-income
energy assistance fund, low-income household water assistance
program, and other federal programs that require or give
preference to community action agencies for local
administration in accordance with federal laws and regulations
as amended. The Director shall provide financial assistance to
community action agencies from community service block grant
funds and other federal funds requiring or giving preference
to community action agencies for local administration for the
programs described in Section 4.
(b) Funds appropriated for use by community action
agencies in community action programs shall be allocated
annually to existing community action agencies or newly formed
community action agencies by the Department of Commerce and
Economic Opportunity. Allocations will be made consistent with
duly enacted departmental rules.
(Source: P.A. 96-154, eff. 1-1-10.)
(20 ILCS 625/4) (from Ch. 127, par. 2604)
Sec. 4. (a) A community action program is a
community-based and operated program, the purpose of which is
to provide a measurable and remedial impact on causes of
poverty in a community or those areas of a community where
poverty is acute.
(b) The methods by which the purposes of community action
programs may be effected include, but are not limited to, the
following:
(1) Programs designed to further community economic
development. ;
(2) Programs designed to secure and maintain
meaningful employment for individuals. ;
(3) Programs to assure an adequate education for all
individuals. ;
(4) Programs to instruct individuals on more
economical uses of available income. ;
(5) Programs to provide and maintain adequate housing.
;
(6) Programs for the prevention of narcotics addiction
and alcoholism, and for the rehabilitation of narcotics
addicts and alcoholics. ;
(7) Programs to aid individuals in obtaining emergency
assistance through loans or grants to meet immediate and
urgent personal and family needs. ;
(8) Programs to aid in the resolution of personal and
family problems which block the achievement of
self-sufficiency. ;
(9) Programs to achieve greater citizen participation
in the affairs of the community. ;
(10) Programs to provide adequate nutrition for
individuals and improved community health. ;
(11) Programs to aid families and individuals in
obtaining adequate health care. ;
(12) Programs to provide transportation to facilitate
individuals' access to community resources. ;
(13) Programs to provide for employment training and
retraining, with special emphasis on employment in the
high technology industries. ; and
(14) Programs to provide aid and encouragement to
small businesses and small-business development.
(15) Programs to assist households to meet the cost of
home energy and water.
(16) Programs designed to ameliorate the adverse
effects of high energy costs on low-income households and
the conserve energy.
(Source: P.A. 87-926.)
Section 3-30. The Department of Innovation and Technology
Act is amended by adding Section 1-65 as follows:
(20 ILCS 1370/1-65 new)
Sec. 1-65. Authority to Receive Financial and In-kind
Assistance. The Department may receive federal financial
assistance, either directly from the federal government or
indirectly through another source, public or private. The
Department may also receive transfers, gifts, grants, or
donations from any source, public or private, in the form of
funds, services, equipment, supplies, or materials. Any funds
received pursuant to this Section shall be deposited in the
DoIT Special Projects Fund unless deposit in a different fund
is otherwise mandated, and shall be used in accordance with
the requirements of the federal financial assistance, gift,
grant, or donation for purposes related to information
technology within the powers and duties of the Department.
Section 3-35. The Mental Health and Developmental
Disabilities Administrative Act is amended by changing Section
74 as follows:
(20 ILCS 1705/74)
Sec. 74. Rates and reimbursements.
(a) Within 30 days after July 6, 2017 (the effective date
of Public Act 100-23), the Department shall increase rates and
reimbursements to fund a minimum of a $0.75 per hour wage
increase for front-line personnel, including, but not limited
to, direct support persons, aides, front-line supervisors,
qualified intellectual disabilities professionals, nurses, and
non-administrative support staff working in community-based
provider organizations serving individuals with developmental
disabilities. The Department shall adopt rules, including
emergency rules under subsection (y) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
(b) Rates and reimbursements. Within 30 days after the
effective date of this amendatory Act of the 100th General
Assembly, the Department shall increase rates and
reimbursements to fund a minimum of a $0.50 per hour wage
increase for front-line personnel, including, but not limited
to, direct support persons, aides, front-line supervisors,
qualified intellectual disabilities professionals, nurses, and
non-administrative support staff working in community-based
provider organizations serving individuals with developmental
disabilities. The Department shall adopt rules, including
emergency rules under subsection (bb) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
(c) Rates and reimbursements. Within 30 days after the
effective date of this amendatory Act of the 101st General
Assembly, subject to federal approval, the Department shall
increase rates and reimbursements in effect on June 30, 2019
for community-based providers for persons with Developmental
Disabilities by 3.5% The Department shall adopt rules,
including emergency rules under subsection (jj) of Section
5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this Section, including wage
increases for direct care staff.
(d) For community-based providers serving persons with
intellectual/developmental disabilities, subject to federal
approval of any relevant Waiver Amendment, the rates taking
effect for services delivered on or after January 1, 2022,
shall include an increase in the rate methodology sufficient
to provide a $1.50 per hour wage increase for direct support
personnel in residential settings and sufficient to provide
wages for all residential non-executive direct care staff,
excluding direct support personnel, at the federal Department
of Labor, Bureau of Labor Statistics' average wage as defined
in rule by the Department.
The establishment of and any changes to the rate
methodologies for community-based services provided to persons
with intellectual/developmental disabilities are subject to
federal approval of any relevant Waiver Amendment and shall be
defined in rule by the Department. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this subsection (d).
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
Section 3-40. The Illinois Lottery Law is amended by
changing Section 20 as follows:
(20 ILCS 1605/20) (from Ch. 120, par. 1170)
Sec. 20. State Lottery Fund.
(a) There is created in the State Treasury a special fund
to be known as the State Lottery Fund. Such fund shall consist
of all revenues received from (1) the sale of lottery tickets
or shares, (net of commissions, fees representing those
expenses that are directly proportionate to the sale of
tickets or shares at the agent location, and prizes of less
than $600 which have been validly paid at the agent level), (2)
application fees, and (3) all other sources including moneys
credited or transferred thereto from any other fund or source
pursuant to law. Interest earnings of the State Lottery Fund
shall be credited to the Common School Fund.
(b) The receipt and distribution of moneys under Section
21.5 of this Act shall be in accordance with Section 21.5.
(c) The receipt and distribution of moneys under Section
21.6 of this Act shall be in accordance with Section 21.6.
(d) The receipt and distribution of moneys under Section
21.7 of this Act shall be in accordance with Section 21.7.
(e) The receipt and distribution of moneys under Section
21.8 of this Act shall be in accordance with Section 21.8.
(f) The receipt and distribution of moneys under Section
21.9 of this Act shall be in accordance with Section 21.9.
(g) The receipt and distribution of moneys under Section
21.10 of this Act shall be in accordance with Section 21.10.
(h) The receipt and distribution of moneys under Section
21.11 of this Act shall be in accordance with Section 21.11.
(i) The receipt and distribution of moneys under Section
21.12 of this Act shall be in accordance with Section 21.12.
(j) The receipt and distribution of moneys under Section
21.13 of this Act shall be in accordance with Section 21.13.
(k) The receipt and distribution of moneys under Section
25-70 of the Sports Wagering Act shall be in accordance with
Section 25-70 of the Sports Wagering Act.
(Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18;
101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
Section 3-45. The Illinois Emergency Management Agency Act
is amended by changing Section 5 as follows:
(20 ILCS 3305/5) (from Ch. 127, par. 1055)
Sec. 5. Illinois Emergency Management Agency.
(a) There is created within the executive branch of the
State Government an Illinois Emergency Management Agency and a
Director of the Illinois Emergency Management Agency, herein
called the "Director" who shall be the head thereof. The
Director shall be appointed by the Governor, with the advice
and consent of the Senate, and shall serve for a term of 2
years beginning on the third Monday in January of the
odd-numbered year, and until a successor is appointed and has
qualified; except that the term of the first Director
appointed under this Act shall expire on the third Monday in
January, 1989. The Director shall not hold any other
remunerative public office. For terms ending before December
31, 2019, the Director shall receive an annual salary as set by
the Compensation Review Board. For terms beginning after the
effective date of this amendatory Act of the 100th General
Assembly, the annual salary of the Director shall be as
provided in Section 5-300 of the Civil Administrative Code of
Illinois.
(b) The Illinois Emergency Management Agency shall obtain,
under the provisions of the Personnel Code, technical,
clerical, stenographic and other administrative personnel, and
may make expenditures within the appropriation therefor as may
be necessary to carry out the purpose of this Act. The agency
created by this Act is intended to be a successor to the agency
created under the Illinois Emergency Services and Disaster
Agency Act of 1975 and the personnel, equipment, records, and
appropriations of that agency are transferred to the successor
agency as of June 30, 1988 (the effective date of this Act).
(c) The Director, subject to the direction and control of
the Governor, shall be the executive head of the Illinois
Emergency Management Agency and the State Emergency Response
Commission and shall be responsible under the direction of the
Governor, for carrying out the program for emergency
management of this State. The Director shall also maintain
liaison and cooperate with the emergency management
organizations of this State and other states and of the
federal government.
(d) The Illinois Emergency Management Agency shall take an
integral part in the development and revision of political
subdivision emergency operations plans prepared under
paragraph (f) of Section 10. To this end it shall employ or
otherwise secure the services of professional and technical
personnel capable of providing expert assistance to the
emergency services and disaster agencies. These personnel
shall consult with emergency services and disaster agencies on
a regular basis and shall make field examinations of the
areas, circumstances, and conditions that particular political
subdivision emergency operations plans are intended to apply.
(e) The Illinois Emergency Management Agency and political
subdivisions shall be encouraged to form an emergency
management advisory committee composed of private and public
personnel representing the emergency management phases of
mitigation, preparedness, response, and recovery. The Local
Emergency Planning Committee, as created under the Illinois
Emergency Planning and Community Right to Know Act, shall
serve as an advisory committee to the emergency services and
disaster agency or agencies serving within the boundaries of
that Local Emergency Planning Committee planning district for:
(1) the development of emergency operations plan
provisions for hazardous chemical emergencies; and
(2) the assessment of emergency response capabilities
related to hazardous chemical emergencies.
(f) The Illinois Emergency Management Agency shall:
(1) Coordinate the overall emergency management
program of the State.
(2) Cooperate with local governments, the federal
government and any public or private agency or entity in
achieving any purpose of this Act and in implementing
emergency management programs for mitigation,
preparedness, response, and recovery.
(2.5) Develop a comprehensive emergency preparedness
and response plan for any nuclear accident in accordance
with Section 65 of the Nuclear Safety Law of 2004 and in
development of the Illinois Nuclear Safety Preparedness
program in accordance with Section 8 of the Illinois
Nuclear Safety Preparedness Act.
(2.6) Coordinate with the Department of Public Health
with respect to planning for and responding to public
health emergencies.
(3) Prepare, for issuance by the Governor, executive
orders, proclamations, and regulations as necessary or
appropriate in coping with disasters.
(4) Promulgate rules and requirements for political
subdivision emergency operations plans that are not
inconsistent with and are at least as stringent as
applicable federal laws and regulations.
(5) Review and approve, in accordance with Illinois
Emergency Management Agency rules, emergency operations
plans for those political subdivisions required to have an
emergency services and disaster agency pursuant to this
Act.
(5.5) Promulgate rules and requirements for the
political subdivision emergency management exercises,
including, but not limited to, exercises of the emergency
operations plans.
(5.10) Review, evaluate, and approve, in accordance
with Illinois Emergency Management Agency rules, political
subdivision emergency management exercises for those
political subdivisions required to have an emergency
services and disaster agency pursuant to this Act.
(6) Determine requirements of the State and its
political subdivisions for food, clothing, and other
necessities in event of a disaster.
(7) Establish a register of persons with types of
emergency management training and skills in mitigation,
preparedness, response, and recovery.
(8) Establish a register of government and private
response resources available for use in a disaster.
(9) Expand the Earthquake Awareness Program and its
efforts to distribute earthquake preparedness materials to
schools, political subdivisions, community groups, civic
organizations, and the media. Emphasis will be placed on
those areas of the State most at risk from an earthquake.
Maintain the list of all school districts, hospitals,
airports, power plants, including nuclear power plants,
lakes, dams, emergency response facilities of all types,
and all other major public or private structures which are
at the greatest risk of damage from earthquakes under
circumstances where the damage would cause subsequent harm
to the surrounding communities and residents.
(10) Disseminate all information, completely and
without delay, on water levels for rivers and streams and
any other data pertaining to potential flooding supplied
by the Division of Water Resources within the Department
of Natural Resources to all political subdivisions to the
maximum extent possible.
(11) Develop agreements, if feasible, with medical
supply and equipment firms to supply resources as are
necessary to respond to an earthquake or any other
disaster as defined in this Act. These resources will be
made available upon notifying the vendor of the disaster.
Payment for the resources will be in accordance with
Section 7 of this Act. The Illinois Department of Public
Health shall determine which resources will be required
and requested.
(11.5) In coordination with the Department of State
Police, develop and implement a community outreach program
to promote awareness among the State's parents and
children of child abduction prevention and response.
(12) Out of funds appropriated for these purposes,
award capital and non-capital grants to Illinois hospitals
or health care facilities located outside of a city with a
population in excess of 1,000,000 to be used for purposes
that include, but are not limited to, preparing to respond
to mass casualties and disasters, maintaining and
improving patient safety and quality of care, and
protecting the confidentiality of patient information. No
single grant for a capital expenditure shall exceed
$300,000. No single grant for a non-capital expenditure
shall exceed $100,000. In awarding such grants, preference
shall be given to hospitals that serve a significant
number of Medicaid recipients, but do not qualify for
disproportionate share hospital adjustment payments under
the Illinois Public Aid Code. To receive such a grant, a
hospital or health care facility must provide funding of
at least 50% of the cost of the project for which the grant
is being requested. In awarding such grants the Illinois
Emergency Management Agency shall consider the
recommendations of the Illinois Hospital Association.
(13) Do all other things necessary, incidental or
appropriate for the implementation of this Act.
(g) The Illinois Emergency Management Agency is authorized
to make grants to various higher education institutions,
public K-12 school districts, area vocational centers as
designated by the State Board of Education, inter-district
special education cooperatives, regional safe schools, and
nonpublic K-12 schools for safety and security improvements.
For the purpose of this subsection (g), "higher education
institution" means a public university, a public community
college, or an independent, not-for-profit or for-profit
higher education institution located in this State. Grants
made under this subsection (g) shall be paid out of moneys
appropriated for that purpose from the Build Illinois Bond
Fund. The Illinois Emergency Management Agency shall adopt
rules to implement this subsection (g). These rules may
specify: (i) the manner of applying for grants; (ii) project
eligibility requirements; (iii) restrictions on the use of
grant moneys; (iv) the manner in which the various higher
education institutions must account for the use of grant
moneys; and (v) any other provision that the Illinois
Emergency Management Agency determines to be necessary or
useful for the administration of this subsection (g).
(g-5) The Illinois Emergency Management Agency is
authorized to make grants to not-for-profit organizations
which are exempt from federal income taxation under section
501(c)(3) of the Federal Internal Revenue Code for eligible
security improvements that assist the organization in
preventing, preparing for, or responding to acts of terrorism.
The Director shall establish procedures and forms by which
applicants may apply for a grant and procedures for
distributing grants to recipients. The procedures shall
require each applicant to do the following:
(1) identify and substantiate prior threats or attacks
by a terrorist organization, network, or cell against the
not-for-profit organization;
(2) indicate the symbolic or strategic value of one or
more sites that renders the site a possible target of
terrorism;
(3) discuss potential consequences to the organization
if the site is damaged, destroyed, or disrupted by a
terrorist act;
(4) describe how the grant will be used to integrate
organizational preparedness with broader State and local
preparedness efforts;
(5) submit a vulnerability assessment conducted by
experienced security, law enforcement, or military
personnel, and a description of how the grant award will
be used to address the vulnerabilities identified in the
assessment; and
(6) submit any other relevant information as may be
required by the Director.
The Agency is authorized to use funds appropriated for the
grant program described in this subsection (g-5) to administer
the program.
(h) Except as provided in Section 17.5 of this Act, any
moneys received by the Agency from donations or sponsorships
unrelated to a disaster shall be deposited in the Emergency
Planning and Training Fund and used by the Agency, subject to
appropriation, to effectuate planning and training activities.
Any moneys received by the Agency from donations during a
disaster and intended for disaster response or recovery shall
be deposited into the Disaster Response and Recovery Fund and
used for disaster response and recovery pursuant to the
Disaster Relief Act.
(i) The Illinois Emergency Management Agency may by rule
assess and collect reasonable fees for attendance at
Agency-sponsored conferences to enable the Agency to carry out
the requirements of this Act. Any moneys received under this
subsection shall be deposited in the Emergency Planning and
Training Fund and used by the Agency, subject to
appropriation, for planning and training activities.
(j) The Illinois Emergency Management Agency is authorized
to make grants to other State agencies, public universities,
units of local government, and statewide mutual aid
organizations to enhance statewide emergency preparedness and
response.
(Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff.
1-18-19.)
(30 ILCS 105/5.414 rep.)
Section 3-46. The State Finance Act is amended by
repealing Section 5.414.
Section 3-50. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
(30 ILCS 115/12) (from Ch. 85, par. 616)
Sec. 12. Personal Property Tax Replacement Fund. There is
hereby created the Personal Property Tax Replacement Fund, a
special fund in the State Treasury into which shall be paid all
revenue realized:
(a) all amounts realized from the additional personal
property tax replacement income tax imposed by subsections
(c) and (d) of Section 201 of the Illinois Income Tax Act,
except for those amounts deposited into the Income Tax
Refund Fund pursuant to subsection (c) of Section 901 of
the Illinois Income Tax Act; and
(b) all amounts realized from the additional personal
property replacement invested capital taxes imposed by
Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
Revenue Act, and Section 3 of the Water Company Invested
Capital Tax Act, and amounts payable to the Department of
Revenue under the Telecommunications Infrastructure
Maintenance Fee Act.
As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property
Tax Replacement Fund into the General Revenue Fund.
The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution to
taxing districts, regional offices and officials, and local
officials as provided in this Section and in the School Code,
payment of the ordinary and contingent expenses of the
Property Tax Appeal Board, payment of the expenses of the
Department of Revenue incurred in administering the collection
and distribution of monies paid into the Personal Property Tax
Replacement Fund and transfers due to refunds to taxpayers for
overpayment of liability for taxes paid into the Personal
Property Tax Replacement Fund.
In addition, moneys in the Personal Property Tax
Replacement Fund may be used to pay any of the following: (i)
salary, stipends, and additional compensation as provided by
law for chief election clerks, county clerks, and county
recorders; (ii) costs associated with regional offices of
education and educational service centers; (iii)
reimbursements payable by the State Board of Elections under
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
Election Code; (iv) expenses of the Illinois Educational Labor
Relations Board; and (v) salary, personal services, and
additional compensation as provided by law for court reporters
under the Court Reporters Act.
As soon as may be after June 26, 1980 (the effective date
of Public Act 81-1255), the Department of Revenue shall
certify to the Treasurer the amount of net replacement revenue
paid into the General Revenue Fund prior to that effective
date from the additional tax imposed by Section 2a.1 of the
Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;
Section 2a.1 of the Public Utilities Revenue Act; Section 3 of
the Water Company Invested Capital Tax Act; amounts collected
by the Department of Revenue under the Telecommunications
Infrastructure Maintenance Fee Act; and the additional
personal property tax replacement income tax imposed by the
Illinois Income Tax Act, as amended by Public Act 81-1st
Special Session-1. Net replacement revenue shall be defined as
the total amount paid into and remaining in the General
Revenue Fund as a result of those Acts minus the amount
outstanding and obligated from the General Revenue Fund in
state vouchers or warrants prior to June 26, 1980 (the
effective date of Public Act 81-1255) as refunds to taxpayers
for overpayment of liability under those Acts.
All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such Fund.
All amounts allocated pursuant to this Section are
appropriated on a continuing basis.
Prior to December 31, 1980, as soon as may be after the end
of each quarter beginning with the quarter ending December 31,
1979, and on and after December 31, 1980, as soon as may be
after January 1, March 1, April 1, May 1, July 1, August 1,
October 1 and December 1 of each year, the Department of
Revenue shall allocate to each taxing district as defined in
Section 1-150 of the Property Tax Code, in accordance with the
provisions of paragraph (2) of this Section the portion of the
funds held in the Personal Property Tax Replacement Fund which
is required to be distributed, as provided in paragraph (1),
for each quarter. Provided, however, under no circumstances
shall any taxing district during each of the first two years of
distribution of the taxes imposed by Public Act 81-1st Special
Session-1 be entitled to an annual allocation which is less
than the funds such taxing district collected from the 1978
personal property tax. Provided further that under no
circumstances shall any taxing district during the third year
of distribution of the taxes imposed by Public Act 81-1st
Special Session-1 receive less than 60% of the funds such
taxing district collected from the 1978 personal property tax.
In the event that the total of the allocations made as above
provided for all taxing districts, during either of such 3
years, exceeds the amount available for distribution the
allocation of each taxing district shall be proportionately
reduced. Except as provided in Section 13 of this Act, the
Department shall then certify, pursuant to appropriation, such
allocations to the State Comptroller who shall pay over to the
several taxing districts the respective amounts allocated to
them.
Any township which receives an allocation based in whole
or in part upon personal property taxes which it levied
pursuant to Section 6-507 or 6-512 of the Illinois Highway
Code and which was previously required to be paid over to a
municipality shall immediately pay over to that municipality a
proportionate share of the personal property replacement funds
which such township receives.
Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property
taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of
the Illinois Local Library Act and which was previously
required to be paid over to a public library shall immediately
pay over to that library a proportionate share of the personal
property tax replacement funds which such municipality or
township receives; provided that if such a public library has
converted to a library organized under the Illinois Public
Library District Act, regardless of whether such conversion
has occurred on, after or before January 1, 1988, such
proportionate share shall be immediately paid over to the
library district which maintains and operates the library.
However, any library that has converted prior to January 1,
1988, and which hitherto has not received the personal
property tax replacement funds, shall receive such funds
commencing on January 1, 1988.
Any township which receives an allocation based in whole
or in part on personal property taxes which it levied pursuant
to Section 1c of the Public Graveyards Act and which taxes were
previously required to be paid over to or used for such public
cemetery or cemeteries shall immediately pay over to or use
for such public cemetery or cemeteries a proportionate share
of the personal property tax replacement funds which the
township receives.
Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook
County in 1976 or for another governmental body or school
district in the remainder of the State in 1977 shall
immediately pay over to that governmental body or school
district the amount of personal property replacement funds
which such governmental body or school district would receive
directly under the provisions of paragraph (2) of this
Section, had it levied its own taxes.
(1) The portion of the Personal Property Tax
Replacement Fund required to be distributed as of the time
allocation is required to be made shall be the amount
available in such Fund as of the time allocation is
required to be made.
The amount available for distribution shall be the
total amount in the fund at such time minus the necessary
administrative and other authorized expenses as limited by
the appropriation and the amount determined by: (a) $2.8
million for fiscal year 1981; (b) for fiscal year 1982,
.54% of the funds distributed from the fund during the
preceding fiscal year; (c) for fiscal year 1983 through
fiscal year 1988, .54% of the funds distributed from the
fund during the preceding fiscal year less .02% of such
fund for fiscal year 1983 and less .02% of such funds for
each fiscal year thereafter; (d) for fiscal year 1989
through fiscal year 2011 no more than 105% of the actual
administrative expenses of the prior fiscal year; (e) for
fiscal year 2012 and beyond, a sufficient amount to pay
(i) stipends, additional compensation, salary
reimbursements, and other amounts directed to be paid out
of this Fund for local officials as authorized or required
by statute and (ii) the ordinary and contingent expenses
of the Property Tax Appeal Board and the expenses of the
Department of Revenue incurred in administering the
collection and distribution of moneys paid into the Fund;
(f) for fiscal years 2012 and 2013 only, a sufficient
amount to pay stipends, additional compensation, salary
reimbursements, and other amounts directed to be paid out
of this Fund for regional offices and officials as
authorized or required by statute; or (g) for fiscal years
2018 through 2022 2021 only, a sufficient amount to pay
amounts directed to be paid out of this Fund for public
community college base operating grants and local health
protection grants to certified local health departments as
authorized or required by appropriation or statute. Such
portion of the fund shall be determined after the transfer
into the General Revenue Fund due to refunds, if any, paid
from the General Revenue Fund during the preceding
quarter. If at any time, for any reason, there is
insufficient amount in the Personal Property Tax
Replacement Fund for payments for regional offices and
officials or local officials or payment of costs of
administration or for transfers due to refunds at the end
of any particular month, the amount of such insufficiency
shall be carried over for the purposes of payments for
regional offices and officials, local officials, transfers
into the General Revenue Fund, and costs of administration
to the following month or months. Net replacement revenue
held, and defined above, shall be transferred by the
Treasurer and Comptroller to the Personal Property Tax
Replacement Fund within 10 days of such certification.
(2) Each quarterly allocation shall first be
apportioned in the following manner: 51.65% for taxing
districts in Cook County and 48.35% for taxing districts
in the remainder of the State.
The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County is
the personal property tax collections for that taxing district
for the 1977 tax year. The Downstate Tax Base is the personal
property tax collections for all taxing districts in the State
outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and
completeness the personal property tax collections for each
taxing district outside Cook County for the 1977 tax year.
The Personal Property Replacement Ratio of each Cook
County taxing district shall be the ratio which the Tax Base of
that taxing district bears to the Cook County Tax Base. The Tax
Base of each Cook County taxing district is the personal
property tax collections for that taxing district for the 1976
tax year. The Cook County Tax Base is the personal property tax
collections for all taxing districts in Cook County for the
1976 tax year. The Department of Revenue shall have authority
to review for accuracy and completeness the personal property
tax collections for each taxing district within Cook County
for the 1976 tax year.
For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the
Director shall deem such amounts to be collected personal
property taxes of each such taxing district for the applicable
tax year or years.
Taxing districts located both in Cook County and in one or
more other counties shall receive both a Cook County
allocation and a Downstate allocation determined in the same
way as all other taxing districts.
If any taxing district in existence on July 1, 1979 ceases
to exist, or discontinues its operations, its Tax Base shall
thereafter be deemed to be zero. If the powers, duties and
obligations of the discontinued taxing district are assumed by
another taxing district, the Tax Base of the discontinued
taxing district shall be added to the Tax Base of the taxing
district assuming such powers, duties and obligations.
If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into two
or more separate taxing districts, the tax base of the taxing
district so divided shall be allocated to each of the
resulting taxing districts in proportion to the then current
equalized assessed value of each resulting taxing district.
If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the
same type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected
territory as compared with the then current equalized assessed
value within the entire territory of the taxing district prior
to disconnection, and the amount of such reduction shall be
added to the Tax Base of the taxing district to which
annexation is made.
If a community college district is created after July 1,
1979, beginning on January 1, 1996 (the effective date of
Public Act 89-327), its Tax Base shall be 3.5% of the sum of
the personal property tax collected for the 1977 tax year
within the territorial jurisdiction of the district.
The amounts allocated and paid to taxing districts
pursuant to the provisions of Public Act 81-1st Special
Session-1 shall be deemed to be substitute revenues for the
revenues derived from taxes imposed on personal property
pursuant to the provisions of the "Revenue Act of 1939" or "An
Act for the assessment and taxation of private car line
companies", approved July 22, 1943, as amended, or Section 414
of the Illinois Insurance Code, prior to the abolition of such
taxes and shall be used for the same purposes as the revenues
derived from ad valorem taxes on real estate.
Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31, 1978
and next applied toward payment of the proportionate share of
the pension or retirement obligations of the taxing district
which were previously levied and collected from extensions
against personal property. For each such outstanding bond
issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real
estate in the taxing district for 1978 taxes payable in 1979,
as related to the total amount of such levies and collections
from extensions against both real and personal property. For
1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing
district which will yield the said percentage or percentages
of the debt service on such outstanding bonds. The balance of
the amount necessary to fully pay such debt service shall
constitute a first and prior lien upon the monies received by
each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for
such purpose. In counties having fewer than 3,000,000
inhabitants, the amendments to this paragraph as made by
Public Act 81-1255 shall be first applicable to 1980 taxes to
be collected in 1981.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
Section 3-55. The General Obligation Bond Act is amended
by changing Section 16 as follows:
(30 ILCS 330/16) (from Ch. 127, par. 666)
Sec. 16. Refunding Bonds. The State of Illinois is
authorized to issue, sell, and provide for the retirement of
General Obligation Bonds of the State of Illinois in the
amount of $4,839,025,000, at any time and from time to time
outstanding, for the purpose of refunding any State of
Illinois general obligation Bonds then outstanding, including
(i) the payment of any redemption premium thereon, (ii) any
reasonable expenses of such refunding, (iii) any interest
accrued or to accrue to the earliest or any subsequent date of
redemption or maturity of such outstanding Bonds, (iv) for
fiscal year 2019 only, any necessary payments to providers of
interest rate exchange agreements in connection with the
termination of such agreements by the State in connection with
the refunding, and (v) any interest to accrue to the first
interest payment on the refunding Bonds; provided that all
non-refunding Bonds in an issue that includes refunding Bonds
shall mature no later than the final maturity date of Bonds
being refunded; provided that no refunding Bonds shall be
offered for sale unless the net present value of debt service
savings to be achieved by the issuance of the refunding Bonds
is 3% or more of the principal amount of the refunding Bonds to
be issued; and further provided that, except for refunding
Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or
2019, or 2022, the maturities of the refunding Bonds shall not
extend beyond the maturities of the Bonds they refund, so that
for each fiscal year in the maturity schedule of a particular
issue of refunding Bonds, the total amount of refunding
principal maturing and redemption amounts due in that fiscal
year and all prior fiscal years in that schedule shall be
greater than or equal to the total amount of refunded
principal and redemption amounts that had been due over that
year and all prior fiscal years prior to the refunding.
The Governor shall notify the State Treasurer and
Comptroller of such refunding. The proceeds received from the
sale of refunding Bonds shall be used for the retirement at
maturity or redemption of such outstanding Bonds on any
maturity or redemption date and, pending such use, shall be
placed in escrow, subject to such terms and conditions as
shall be provided for in the Bond Sale Order relating to the
Refunding Bonds. Proceeds not needed for deposit in an escrow
account shall be deposited in the General Obligation Bond
Retirement and Interest Fund. This Act shall constitute an
irrevocable and continuing appropriation of all amounts
necessary to establish an escrow account for the purpose of
refunding outstanding general obligation Bonds and to pay the
reasonable expenses of such refunding and of the issuance and
sale of the refunding Bonds. Any such escrowed proceeds may be
invested and reinvested in direct obligations of the United
States of America, maturing at such time or times as shall be
appropriate to assure the prompt payment, when due, of the
principal of and interest and redemption premium, if any, on
the refunded Bonds. After the terms of the escrow have been
fully satisfied, any remaining balance of such proceeds and
interest, income and profits earned or realized on the
investments thereof shall be paid into the General Revenue
Fund. The liability of the State upon the Bonds shall
continue, provided that the holders thereof shall thereafter
be entitled to payment only out of the moneys deposited in the
escrow account.
Except as otherwise herein provided in this Section, such
refunding Bonds shall in all other respects be subject to the
terms and conditions of this Act.
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18.)
Section 3-60. The Metropolitan Civic Center Support Act is
amended by changing Section 5 and by adding Sections 20 and 21
as follows:
(30 ILCS 355/5) (from Ch. 85, par. 1395)
Sec. 5. To the extent that moneys in the MEAOB Fund, in the
opinion of the Governor and the Director of the Governor's
Office of Management and Budget, are in excess of 125% of the
maximum debt service in any fiscal year, the Governor shall
notify the Comptroller and the State Treasurer of that fact,
who upon receipt of such notification shall transfer the
excess moneys from the MEAOB Fund to the General Revenue Fund.
By June 30, 2021, the State Comptroller shall direct and the
State Treasurer shall transfer any remaining balance from the
MEAOB Fund into the General Revenue Fund. Upon completion of
the transfer of the remaining balance, the MEAOB Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund pass to
the General Revenue Fund.
(Source: P.A. 94-793, eff. 5-19-06.)
(30 ILCS 355/20 new)
Sec. 20. Transfers. By June 30, 2021, the State
Comptroller shall direct and the State Treasurer shall
transfer any remaining balance from the Illinois Civic Center
Bond Retirement and Interest Fund into the General Obligation
Bond Retirement and Interest Fund. Upon completion of the
transfers, the Illinois Civic Center Bond Retirement and
Interest Fund and the Illinois Civic Center Bond Fund are
dissolved.
(30 ILCS 355/21 new)
Sec. 21. Repealer. This Act is repealed July 1, 2021.
Section 3-65. The Build Illinois Bond Act is amended by
changing Section 15 as follows:
(30 ILCS 425/15) (from Ch. 127, par. 2815)
Sec. 15. Refunding Bonds. Refunding Bonds are hereby
authorized for the purpose of refunding any outstanding Bonds,
including the payment of any redemption premium thereon, any
reasonable expenses of such refunding, and any interest
accrued or to accrue to the earliest or any subsequent date of
redemption or maturity of outstanding Bonds; provided that all
non-refunding Bonds in an issue that includes refunding Bonds
shall mature no later than the final maturity date of Bonds
being refunded; provided that no refunding Bonds shall be
offered for sale unless the net present value of debt service
savings to be achieved by the issuance of the refunding Bonds
is 3% or more of the principal amount of the refunding Bonds to
be issued; and further provided that, except for refunding
Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018,
or 2019, or 2022 the maturities of the refunding Bonds shall
not extend beyond the maturities of the Bonds they refund, so
that for each fiscal year in the maturity schedule of a
particular issue of refunding Bonds, the total amount of
refunding principal maturing and redemption amounts due in
that fiscal year and all prior fiscal years in that schedule
shall be greater than or equal to the total amount of refunded
principal and redemption amounts that had been due over that
year and all prior fiscal years prior to the refunding.
Refunding Bonds may be sold in such amounts and at such
times, as directed by the Governor upon recommendation by the
Director of the Governor's Office of Management and Budget.
The Governor shall notify the State Treasurer and Comptroller
of such refunding. The proceeds received from the sale of
refunding Bonds shall be used for the retirement at maturity
or redemption of such outstanding Bonds on any maturity or
redemption date and, pending such use, shall be placed in
escrow, subject to such terms and conditions as shall be
provided for in the Bond Sale Order relating to the refunding
Bonds. This Act shall constitute an irrevocable and continuing
appropriation of all amounts necessary to establish an escrow
account for the purpose of refunding outstanding Bonds and to
pay the reasonable expenses of such refunding and of the
issuance and sale of the refunding Bonds. Any such escrowed
proceeds may be invested and reinvested in direct obligations
of the United States of America, maturing at such time or times
as shall be appropriate to assure the prompt payment, when
due, of the principal of and interest and redemption premium,
if any, on the refunded Bonds. After the terms of the escrow
have been fully satisfied, any remaining balance of such
proceeds and interest, income and profits earned or realized
on the investments thereof shall be paid into the General
Revenue Fund. The liability of the State upon the refunded
Bonds shall continue, provided that the holders thereof shall
thereafter be entitled to payment only out of the moneys
deposited in the escrow account and the refunded Bonds shall
be deemed paid, discharged and no longer to be outstanding.
Except as otherwise herein provided in this Section, such
refunding Bonds shall in all other respects be issued pursuant
to and subject to the terms and conditions of this Act and
shall be secured by and payable from only the funds and sources
which are provided under this Act.
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18.)
Section 3-70. The Illinois Coal Technology Development
Assistance Act is amended by changing Section 3 as follows:
(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
Sec. 3. Transfers to Coal Technology Development
Assistance Fund.
(a) As soon as may be practicable after the first day of
each month, the Department of Revenue shall certify to the
Treasurer an amount equal to 1/64 of the revenue realized from
the tax imposed by the Electricity Excise Tax Law, Section 2 of
the Public Utilities Revenue Act, Section 2 of the Messages
Tax Act, and Section 2 of the Gas Revenue Tax Act, during the
preceding month. Upon receipt of the certification, the
Treasurer shall transfer the amount shown on such
certification from the General Revenue Fund to the Coal
Technology Development Assistance Fund, which is hereby
created as a special fund in the State treasury, except that no
transfer shall be made in any month in which the Fund has
reached the following balance:
(1) (Blank).
(2) (Blank).
(3) (Blank).
(4) (Blank).
(5) (Blank).
(6) Expect as otherwise provided in subsection (b),
during fiscal year 2006 and each fiscal year thereafter,
an amount equal to the sum of $10,000,000 plus additional
moneys deposited into the Coal Technology Development
Assistance Fund from the Renewable Energy Resources and
Coal Technology Development Assistance Charge under
Section 6.5 of the Renewable Energy, Energy Efficiency,
and Coal Resources Development Law of 1997.
(b) During fiscal years 2019 through 2022 2021 only, the
Treasurer shall make no transfers from the General Revenue
Fund to the Coal Technology Development Assistance Fund.
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
101-636, eff. 6-10-20.)
Section 3-75. The Small Business Development Act is
amended by changing Section 9-10 as follows:
(30 ILCS 750/9-10) (from Ch. 127, par. 2709-10)
Sec. 9-10. Federal Programs.
(a) The Department is authorized to accept and expend
federal moneys monies pursuant to this Article except that the
terms and conditions hereunder which are inconsistent with, or
prohibited by, or more restrictive than the federal
authorization under which such moneys monies are made
available shall not apply with respect to the expenditure of
such moneys monies.
(b) The Department is authorized to receive and expend
federal funds made available pursuant to the federal State
Small Business Credit Initiative Act of 2010 as amended by
Section 3301 of the federal American Rescue Plan Act of 2021,
enacted in response to the COVID-19 public health emergency.
(1) Such funds may be deposited into the State Small
Business Credit Initiative Fund and may be used by the
Department, subject to appropriation, for any permitted
purposes in accordance with the federal State Small
Business Credit Initiative Act of 2010 as amended by
Section 3301 of the federal American Rescue Plan Act of
2021 and any related federal guidance.
(2) Permitted purposes include to provide support to
small businesses responding to and recovering from the
economic effects of the COVID–19 pandemic, to ensure
business enterprises owned and controlled by socially and
economically disadvantaged individuals have access to
credit and investments, to provide technical assistance to
help small businesses applying for various support
programs, and to pay reasonable costs of administering the
initiative.
(3) Terms such as "business enterprise owned and
controlled by socially and economically disadvantaged
individuals", "socially and economically disadvantaged
individual" and "very small business", and any other terms
defined in the federal State Small Business Credit
Initiative Act of 2010 as amended by Section 3301 of the
federal American Rescue Plan Act of 2021 and any related
federal guidance, have the same meaning for purposes of
the Department's implementation of this initiative. The
term "small business" includes both for-profit and
not-for-profit business enterprises to the extent
permitted by federal law and guidance.
(4) The Department may use such funds to enter into
technical assistance agreements and other agreements with
both for-profit and not-for-profit business enterprises
and may provide technical assistance to small businesses
to the extent permitted by federal law and guidance.
(Source: P.A. 84-109.)
Section 3-80. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
(35 ILCS 5/901)
(Text of Section without the changes made by P.A. 101-8,
which did not take effect (see Section 99 of P.A. 101-8))
Sec. 901. Collection authority.
(a) In general. The Department shall collect the taxes
imposed by this Act. The Department shall collect certified
past due child support amounts under Section 2505-650 of the
Department of Revenue Law of the Civil Administrative Code of
Illinois. Except as provided in subsections (b), (c), (e),
(f), (g), and (h) of this Section, money collected pursuant to
subsections (a) and (b) of Section 201 of this Act shall be
paid into the General Revenue Fund in the State treasury;
money collected pursuant to subsections (c) and (d) of Section
201 of this Act shall be paid into the Personal Property Tax
Replacement Fund, a special fund in the State Treasury; and
money collected under Section 2505-650 of the Department of
Revenue Law of the Civil Administrative Code of Illinois shall
be paid into the Child Support Enforcement Trust Fund, a
special fund outside the State Treasury, or to the State
Disbursement Unit established under Section 10-26 of the
Illinois Public Aid Code, as directed by the Department of
Healthcare and Family Services.
(b) Local Government Distributive Fund. Beginning August
1, 2017, the Treasurer shall transfer each month from the
General Revenue Fund to the Local Government Distributive Fund
an amount equal to the sum of (i) 6.06% (10% of the ratio of
the 3% individual income tax rate prior to 2011 to the 4.95%
individual income tax rate after July 1, 2017) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon individuals, trusts, and
estates during the preceding month and (ii) 6.85% (10% of the
ratio of the 4.8% corporate income tax rate prior to 2011 to
the 7% corporate income tax rate after July 1, 2017) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Net revenue realized for a month shall be
defined as the revenue from the tax imposed by subsections (a)
and (b) of Section 201 of this Act which is deposited in the
General Revenue Fund, the Education Assistance Fund, the
Income Tax Surcharge Local Government Distributive Fund, the
Fund for the Advancement of Education, and the Commitment to
Human Services Fund during the month minus the amount paid out
of the General Revenue Fund in State warrants during that same
month as refunds to taxpayers for overpayment of liability
under the tax imposed by subsections (a) and (b) of Section 201
of this Act.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (b) to
be transferred by the Treasurer into the Local Government
Distributive Fund from the General Revenue Fund shall be
directly deposited into the Local Government Distributive Fund
as the revenue is realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act.
For State fiscal year 2020 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2020 shall be reduced by 5%.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act into a fund in the State
treasury known as the Income Tax Refund Fund. Beginning
with State fiscal year 1990 and for each fiscal year
thereafter, the percentage deposited into the Income Tax
Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 8.75%. For fiscal year 2012, the Annual
Percentage shall be 8.75%. For fiscal year 2013, the
Annual Percentage shall be 9.75%. For fiscal year 2014,
the Annual Percentage shall be 9.5%. For fiscal year 2015,
the Annual Percentage shall be 10%. For fiscal year 2018,
the Annual Percentage shall be 9.8%. For fiscal year 2019,
the Annual Percentage shall be 9.7%. For fiscal year 2020,
the Annual Percentage shall be 9.5%. For fiscal year 2021,
the Annual Percentage shall be 9%. For fiscal year 2022,
the Annual Percentage shall be 9.25%. For all other fiscal
years, the Annual Percentage shall be calculated as a
fraction, the numerator of which shall be the amount of
refunds approved for payment by the Department during the
preceding fiscal year as a result of overpayment of tax
liability under subsections (a) and (b)(1), (2), and (3)
of Section 201 of this Act plus the amount of such refunds
remaining approved but unpaid at the end of the preceding
fiscal year, minus the amounts transferred into the Income
Tax Refund Fund from the Tobacco Settlement Recovery Fund,
and the denominator of which shall be the amounts which
will be collected pursuant to subsections (a) and (b)(1),
(2), and (3) of Section 201 of this Act during the
preceding fiscal year; except that in State fiscal year
2002, the Annual Percentage shall in no event exceed 7.6%.
The Director of Revenue shall certify the Annual
Percentage to the Comptroller on the last business day of
the fiscal year immediately preceding the fiscal year for
which it is to be effective.
(2) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act into a fund in
the State treasury known as the Income Tax Refund Fund.
Beginning with State fiscal year 1990 and for each fiscal
year thereafter, the percentage deposited into the Income
Tax Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 17.5%. For fiscal year 2012, the Annual
Percentage shall be 17.5%. For fiscal year 2013, the
Annual Percentage shall be 14%. For fiscal year 2014, the
Annual Percentage shall be 13.4%. For fiscal year 2015,
the Annual Percentage shall be 14%. For fiscal year 2018,
the Annual Percentage shall be 17.5%. For fiscal year
2019, the Annual Percentage shall be 15.5%. For fiscal
year 2020, the Annual Percentage shall be 14.25%. For
fiscal year 2021, the Annual Percentage shall be 14%. For
fiscal year 2022, the Annual Percentage shall be 15%. For
all other fiscal years, the Annual Percentage shall be
calculated as a fraction, the numerator of which shall be
the amount of refunds approved for payment by the
Department during the preceding fiscal year as a result of
overpayment of tax liability under subsections (a) and
(b)(6), (7), and (8), (c) and (d) of Section 201 of this
Act plus the amount of such refunds remaining approved but
unpaid at the end of the preceding fiscal year, and the
denominator of which shall be the amounts which will be
collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act during the
preceding fiscal year; except that in State fiscal year
2002, the Annual Percentage shall in no event exceed 23%.
The Director of Revenue shall certify the Annual
Percentage to the Comptroller on the last business day of
the fiscal year immediately preceding the fiscal year for
which it is to be effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i)
$35,000,000 in January, 2001, (ii) $35,000,000 in January,
2002, and (iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.
(1) Beginning January 1, 1989, money in the Income Tax
Refund Fund shall be expended exclusively for the purpose
of paying refunds resulting from overpayment of tax
liability under Section 201 of this Act and for making
transfers pursuant to this subsection (d).
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section
201 of this Act from the Income Tax Refund Fund only to the
extent that amounts collected pursuant to Section 201 of
this Act and transfers pursuant to this subsection (d) and
item (3) of subsection (c) have been deposited and
retained in the Fund.
(3) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year.
(4) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Personal Property Tax Replacement Fund to the Income Tax
Refund Fund an amount, certified by the Director to the
Comptroller, equal to the excess of the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year
over the amount collected pursuant to subsections (c) and
(d) of Section 201 of this Act deposited into the Income
Tax Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal year
1999 and of each fiscal year thereafter, the Director
shall order transferred and the State Treasurer and State
Comptroller shall transfer from the Income Tax Refund Fund
to the General Revenue Fund any surplus remaining in the
Income Tax Refund Fund as of the end of such fiscal year;
excluding for fiscal years 2000, 2001, and 2002 amounts
attributable to transfers under item (3) of subsection (c)
less refunds resulting from the earned income tax credit.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purpose of paying refunds upon the order of the
Director in accordance with the provisions of this
Section.
(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund. On
July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this Act,
minus deposits into the Income Tax Refund Fund, the Department
shall deposit 7.3% into the Education Assistance Fund in the
State Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
(f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from
the tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, into the Fund for the
Advancement of Education:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the
reduction.
(g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax
imposed upon individuals, trusts, and estates by subsections
(a) and (b) of Section 201 of this Act, minus deposits into the
Income Tax Refund Fund, into the Commitment to Human Services
Fund:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the
reduction.
(h) Deposits into the Tax Compliance and Administration
Fund. Beginning on the first day of the first calendar month to
occur on or after August 26, 2014 (the effective date of Public
Act 98-1098), each month the Department shall pay into the Tax
Compliance and Administration Fund, to be used, subject to
appropriation, to fund additional auditors and compliance
personnel at the Department, an amount equal to 1/12 of 5% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department from the tax imposed by
subsections (a), (b), (c), and (d) of Section 201 of this Act,
net of deposits into the Income Tax Refund Fund made from those
cash receipts.
(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
eff. 7-12-19; 101-636, eff. 6-10-20.)
Section 3-85. The Illinois Pension Code is amended by
changing Section 21-109.1 as follows:
(40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1)
Sec. 21-109.1. (a) Notwithstanding any law to the
contrary, State agencies, as defined in the State Auditing
Act, shall remit to the Comptroller all contributions required
under subchapters A, B and C of the Federal Insurance
Contributions Act, at the rates and at the times specified in
that Act, for wages paid on or after January 1, 1987 on a
warrant of the State Comptroller.
(b) The Comptroller shall establish a fund to be known as
the Social Security Administration Fund, with the State
Treasurer as ex officio custodian. Contributions and other
monies received by the Comptroller for the purposes of the
Federal Insurance Contributions Act shall either be directly
remitted to the U.S. Secretary of the Treasury or be held in
trust in such fund, and shall be paid upon the order of the
Comptroller for:
(1) payment of amounts required to be paid to the U. S.
Secretary of the Treasury in the amounts and at the times
specified in the Federal Insurance Contributions Act; and
(2) payment of refunds for overpayments which are not
otherwise adjustable.
(c) The Comptroller may collect from a State agency the
actual or anticipated amount of any interest and late charges
arising from the State agency's failure to collect and remit
to the Comptroller contributions as required by the Federal
Insurance Contributions Act. Such interest and charges shall
be due and payable upon receipt of notice thereof from the
Comptroller.
(d) The Comptroller shall pay to the U. S. Secretary of the
Treasury such amounts at such times as may be required under
the Federal Insurance Contributions Act.
(e) The Comptroller may direct and the State Treasurer
shall transfer amounts from the Social Security Administration
Fund into the Capital Facility and Technology Modernization
Fund as the Comptroller deems necessary. The Comptroller may
direct and the State Treasurer shall transfer any such amounts
so transferred to the Capital Facility and Technology
Modernization Fund back to the Social Security Administration
Fund at any time.
(Source: P.A. 86-657; 87-11.)
Section 3-90. The Fair and Exposition Authority
Reconstruction Act is amended by changing Section 8 as
follows:
(70 ILCS 215/8) (from Ch. 85, par. 1250.8)
Sec. 8. Appropriations may be made from time to time by the
General Assembly to the Metropolitan Pier and Exposition
Authority for the payment of principal and interest of bonds
of the Authority issued under the provisions of this Act and
for any other lawful purpose of the Authority. Any and all of
the funds so received shall be kept separate and apart from any
and all other funds of the Authority. After there has been paid
into the Metropolitan Fair and Exposition Authority
Reconstruction Fund in the State Treasury sufficient money,
pursuant to this Section and Sections 2 and 29 of the Cigarette
Tax Act, to retire all bonds payable from that Fund, the taxes
derived from Section 28 of the Illinois Horse Racing Act of
1975 which were required to be paid into that Fund pursuant to
that Act shall thereafter be paid into the General Revenue
Fund Metropolitan Exposition, Auditorium and Office Building
Fund in the State Treasury.
(Source: P.A. 94-91, eff. 7-1-05.)
Section 3-95. The School Code is amended by changing
Sections 2-3.117, 10-17a, and 10-22.36 as follows:
(105 ILCS 5/2-3.117)
Sec. 2-3.117. School Technology Program.
(a) The State Board of Education is authorized to provide
technology-based learning resources to school districts to
improve educational opportunities and student achievement
throughout the State. These resources may include
reimbursements for the cost of tuition incurred by a school
district for approved online courses accessed through the
State Board of Education's Illinois Virtual Course Catalog
Program.
(1) A school district shall be eligible for
reimbursement for the cost of each virtual class accessed
through the Illinois Virtual Course Catalog program and
successfully completed by a student of the school
district, to the extent appropriated funds are available
for such reimbursements.
(2) A school district shall claim reimbursement on
forms and through a process prescribed by the State Board
of Education.
(b) The State Board of Education is authorized, to the
extent funds are available, to establish a statewide support
system for information, professional development, technical
assistance, network design consultation, leadership,
technology planning consultation, and information exchange; to
expand school district connectivity; and to increase the
quantity and quality of student and educator access to on-line
resources, experts, and communications avenues from moneys
appropriated for the purposes of this Section.
(b-5) The State Board of Education may enter into
intergovernmental contracts or agreements with other State
agencies, public community colleges, public libraries, public
and private colleges and universities, museums on public land,
and other public agencies in the areas of technology,
telecommunications, and information access, under such terms
as the parties may agree, provided that those contracts and
agreements are in compliance with the Department of Central
Management Services' mandate to provide telecommunications
services to all State agencies.
(c) (Blank).
(d) (Blank).
(Source: P.A. 95-793, eff. 1-1-09.)
(105 ILCS 5/10-17a) (from Ch. 122, par. 10-17a)
Sec. 10-17a. State, school district, and school report
cards.
(1) By October 31, 2013 and October 31 of each subsequent
school year, the State Board of Education, through the State
Superintendent of Education, shall prepare a State report
card, school district report cards, and school report cards,
and shall by the most economic means provide to each school
district in this State, including special charter districts
and districts subject to the provisions of Article 34, the
report cards for the school district and each of its schools.
Because of the impacts of the COVID-19 public health emergency
during school year 2020-2021, the State Board of Education
shall have until December 31, 2021 to prepare and provide the
report cards that would otherwise be due by October 31, 2021.
(2) In addition to any information required by federal
law, the State Superintendent shall determine the indicators
and presentation of the school report card, which must
include, at a minimum, the most current data collected and
maintained by the State Board of Education related to the
following:
(A) school characteristics and student demographics,
including average class size, average teaching experience,
student racial/ethnic breakdown, and the percentage of
students classified as low-income; the percentage of
students classified as English learners; the percentage of
students who have individualized education plans or 504
plans that provide for special education services; the
number and percentage of all students who have been
assessed for placement in a gifted education or advanced
academic program and, of those students: (i) the racial
and ethnic breakdown, (ii) the percentage who are
classified as low-income, and (iii) the number and
percentage of students who received direct instruction
from a teacher who holds a gifted education endorsement
and, of those students, the percentage who are classified
as low-income; the percentage of students scoring at the
"exceeds expectations" level on the assessments required
under Section 2-3.64a-5 of this Code; the percentage of
students who annually transferred in or out of the school
district; average daily attendance; the per-pupil
operating expenditure of the school district; and the
per-pupil State average operating expenditure for the
district type (elementary, high school, or unit);
(B) curriculum information, including, where
applicable, Advanced Placement, International
Baccalaureate or equivalent courses, dual enrollment
courses, foreign language classes, computer science
courses, school personnel resources (including Career
Technical Education teachers), before and after school
programs, extracurricular activities, subjects in which
elective classes are offered, health and wellness
initiatives (including the average number of days of
Physical Education per week per student), approved
programs of study, awards received, community
partnerships, and special programs such as programming for
the gifted and talented, students with disabilities, and
work-study students;
(C) student outcomes, including, where applicable, the
percentage of students deemed proficient on assessments of
State standards, the percentage of students in the eighth
grade who pass Algebra, the percentage of students who
participated in workplace learning experiences, the
percentage of students enrolled in post-secondary
institutions (including colleges, universities, community
colleges, trade/vocational schools, and training programs
leading to career certification within 2 semesters of high
school graduation), the percentage of students graduating
from high school who are college and career ready, and the
percentage of graduates enrolled in community colleges,
colleges, and universities who are in one or more courses
that the community college, college, or university
identifies as a developmental course;
(D) student progress, including, where applicable, the
percentage of students in the ninth grade who have earned
5 credits or more without failing more than one core
class, a measure of students entering kindergarten ready
to learn, a measure of growth, and the percentage of
students who enter high school on track for college and
career readiness;
(E) the school environment, including, where
applicable, the percentage of students with less than 10
absences in a school year, the percentage of teachers with
less than 10 absences in a school year for reasons other
than professional development, leaves taken pursuant to
the federal Family Medical Leave Act of 1993, long-term
disability, or parental leaves, the 3-year average of the
percentage of teachers returning to the school from the
previous year, the number of different principals at the
school in the last 6 years, the number of teachers who hold
a gifted education endorsement, the process and criteria
used by the district to determine whether a student is
eligible for participation in a gifted education program
or advanced academic program and the manner in which
parents and guardians are made aware of the process and
criteria, 2 or more indicators from any school climate
survey selected or approved by the State and administered
pursuant to Section 2-3.153 of this Code, with the same or
similar indicators included on school report cards for all
surveys selected or approved by the State pursuant to
Section 2-3.153 of this Code, and the combined percentage
of teachers rated as proficient or excellent in their most
recent evaluation;
(F) a school district's and its individual schools'
balanced accountability measure, in accordance with
Section 2-3.25a of this Code;
(G) the total and per pupil normal cost amount the
State contributed to the Teachers' Retirement System of
the State of Illinois in the prior fiscal year for the
school's employees, which shall be reported to the State
Board of Education by the Teachers' Retirement System of
the State of Illinois;
(H) for a school district organized under Article 34
of this Code only, State contributions to the Public
School Teachers' Pension and Retirement Fund of Chicago
and State contributions for health care for employees of
that school district;
(I) a school district's Final Percent of Adequacy, as
defined in paragraph (4) of subsection (f) of Section
18-8.15 of this Code;
(J) a school district's Local Capacity Target, as
defined in paragraph (2) of subsection (c) of Section
18-8.15 of this Code, displayed as a percentage amount;
(K) a school district's Real Receipts, as defined in
paragraph (1) of subsection (d) of Section 18-8.15 of this
Code, divided by a school district's Adequacy Target, as
defined in paragraph (1) of subsection (b) of Section
18-8.15 of this Code, displayed as a percentage amount;
(L) a school district's administrative costs;
(M) whether or not the school has participated in the
Illinois Youth Survey. In this paragraph (M), "Illinois
Youth Survey" means a self-report survey, administered in
school settings every 2 years, designed to gather
information about health and social indicators, including
substance abuse patterns and the attitudes of students in
grades 8, 10, and 12; and
(N) whether the school offered its students career and
technical education opportunities.
The school report card shall also provide information that
allows for comparing the current outcome, progress, and
environment data to the State average, to the school data from
the past 5 years, and to the outcomes, progress, and
environment of similar schools based on the type of school and
enrollment of low-income students, special education students,
and English learners.
As used in this subsection (2):
"Administrative costs" means costs associated with
executive, administrative, or managerial functions within the
school district that involve planning, organizing, managing,
or directing the school district.
"Advanced academic program" means a course of study to
which students are assigned based on advanced cognitive
ability or advanced academic achievement compared to local age
peers and in which the curriculum is substantially
differentiated from the general curriculum to provide
appropriate challenge and pace.
"Computer science" means the study of computers and
algorithms, including their principles, their hardware and
software designs, their implementation, and their impact on
society. "Computer science" does not include the study of
everyday uses of computers and computer applications, such as
keyboarding or accessing the Internet.
"Gifted education" means educational services, including
differentiated curricula and instructional methods, designed
to meet the needs of gifted children as defined in Article 14A
of this Code.
For the purposes of paragraph (A) of this subsection (2),
"average daily attendance" means the average of the actual
number of attendance days during the previous school year for
any enrolled student who is subject to compulsory attendance
by Section 26-1 of this Code at each school and charter school.
(3) At the discretion of the State Superintendent, the
school district report card shall include a subset of the
information identified in paragraphs (A) through (E) of
subsection (2) of this Section, as well as information
relating to the operating expense per pupil and other finances
of the school district, and the State report card shall
include a subset of the information identified in paragraphs
(A) through (E) and paragraph (N) of subsection (2) of this
Section. The school district report card shall include the
average daily attendance, as that term is defined in
subsection (2) of this Section, of students who have
individualized education programs and students who have 504
plans that provide for special education services within the
school district.
(4) Notwithstanding anything to the contrary in this
Section, in consultation with key education stakeholders, the
State Superintendent shall at any time have the discretion to
amend or update any and all metrics on the school, district, or
State report card.
(5) Annually, no more than 30 calendar days after receipt
of the school district and school report cards from the State
Superintendent of Education, each school district, including
special charter districts and districts subject to the
provisions of Article 34, shall present such report cards at a
regular school board meeting subject to applicable notice
requirements, post the report cards on the school district's
Internet web site, if the district maintains an Internet web
site, make the report cards available to a newspaper of
general circulation serving the district, and, upon request,
send the report cards home to a parent (unless the district
does not maintain an Internet web site, in which case the
report card shall be sent home to parents without request). If
the district posts the report card on its Internet web site,
the district shall send a written notice home to parents
stating (i) that the report card is available on the web site,
(ii) the address of the web site, (iii) that a printed copy of
the report card will be sent to parents upon request, and (iv)
the telephone number that parents may call to request a
printed copy of the report card.
(6) Nothing contained in Public Act 98-648 repeals,
supersedes, invalidates, or nullifies final decisions in
lawsuits pending on July 1, 2014 (the effective date of Public
Act 98-648) in Illinois courts involving the interpretation of
Public Act 97-8.
(Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18;
100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff.
8-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68,
eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
Sec. 10-22.36. Buildings for school purposes.
(a) To build or purchase a building for school classroom
or instructional purposes upon the approval of a majority of
the voters upon the proposition at a referendum held for such
purpose or in accordance with Section 17-2.11, 19-3.5, or
19-3.10. The board may initiate such referendum by resolution.
The board shall certify the resolution and proposition to the
proper election authority for submission in accordance with
the general election law.
The questions of building one or more new buildings for
school purposes or office facilities, and issuing bonds for
the purpose of borrowing money to purchase one or more
buildings or sites for such buildings or office sites, to
build one or more new buildings for school purposes or office
facilities or to make additions and improvements to existing
school buildings, may be combined into one or more
propositions on the ballot.
Before erecting, or purchasing or remodeling such a
building the board shall submit the plans and specifications
respecting heating, ventilating, lighting, seating, water
supply, toilets and safety against fire to the regional
superintendent of schools having supervision and control over
the district, for approval in accordance with Section 2-3.12.
Notwithstanding any of the foregoing, no referendum shall
be required if the purchase, construction, or building of any
such building (1) occurs while the building is being leased by
the school district or (2) is paid with (A) funds derived from
the sale or disposition of other buildings, land, or
structures of the school district or (B) funds received (i) as
a grant under the School Construction Law or (ii) as gifts or
donations, provided that no funds to purchase, construct, or
build such building, other than lease payments, are derived
from the district's bonded indebtedness or the tax levy of the
district.
Notwithstanding any of the foregoing, no referendum shall
be required if the purchase, construction, or building of any
such building is paid with funds received from the County
School Facility and Resources Occupation Tax Law under Section
5-1006.7 of the Counties Code or from the proceeds of bonds or
other debt obligations secured by revenues obtained from that
Law.
(b) Notwithstanding the provisions of subsection (a), for
any school district: (i) that is a tier 1 school, (ii) that has
a population of less than 50,000 inhabitants, (iii) whose
student population is between 5,800 and 6,300, (iv) in which
57% to 62% of students are low-income, and (v) whose average
district spending is between $10,000 to $12,000 per pupil,
until July 1, 2025, no referendum shall be required if at least
70% of the cost of the purchase, construction, or building of
any such building is paid, or will be paid, with funds received
or expected to be received as part of, or otherwise derived
from, the federal Consolidated Appropriations Act and the
federal American Rescue Plan Act of 2021.
For this subsection (b), the school board must hold at
least 2 public hearings, the sole purpose of which shall be to
discuss the decision to construct a school building and to
receive input from the community. The notice of each public
hearing that sets forth the time, date, place, and name or
description of the school building that the school board is
considering constructing must be provided at least 10 days
prior to the hearing by publication on the school board's
Internet website.
(Source: P.A. 101-455, eff. 8-23-19.)
Section 3-100. The Real Estate Appraiser Licensure Act of
2002 is amended by changing Sections 25-5 and 25-20 as
follows:
(225 ILCS 458/25-5)
(Section scheduled to be repealed on January 1, 2022)
Sec. 25-5. Appraisal Administration Fund; surcharge. The
Appraisal Administration Fund is created as a special fund in
the State Treasury. All fees, fines, and penalties received by
the Department under this Act shall be deposited into the
Appraisal Administration Fund. Also, moneys received from any
federal financial assistance or any gift, grant, or donation
may be deposited into the Appraisal Administration Fund. All
earnings attributable to investment of funds in the Appraisal
Administration Fund shall be credited to the Appraisal
Administration Fund. Subject to appropriation, the moneys in
the Appraisal Administration Fund shall be paid to the
Department for the expenses incurred by the Department and the
Board in the administration of this Act. Moneys in the
Appraisal Administration Fund may be transferred to the
Professions Indirect Cost Fund as authorized under Section
2105-300 of the Department of Professional Regulation Law of
the Civil Administrative Code of Illinois. However, moneys in
the Appraisal Administration Fund received from any federal
financial assistance or any gift, grant, or donation shall be
used only in accordance with the requirements of the federal
financial assistance, gift, grant, or donation and may not be
transferred to the Professions Indirect Cost Fund.
Upon the completion of any audit of the Department, as
prescribed by the Illinois State Auditing Act, which shall
include an audit of the Appraisal Administration Fund, the
Department shall make the audit report open to inspection by
any interested person.
(Source: P.A. 96-844, eff. 12-23-09.)
(225 ILCS 458/25-20)
(Section scheduled to be repealed on January 1, 2022)
Sec. 25-20. Department; powers and duties. The Department
of Financial and Professional Regulation shall exercise the
powers and duties prescribed by the Civil Administrative Code
of Illinois for the administration of licensing Acts and shall
exercise such other powers and duties as are prescribed by
this Act for the administration of this Act. The Department
may contract with third parties for services necessary for the
proper administration of this Act, including without
limitation, investigators with the proper knowledge, training,
and skills to properly investigate complaints against real
estate appraisers.
In addition, the Department may receive federal financial
assistance, either directly from the federal government or
indirectly through another source, public or private, for the
administration of this Act. The Department may also receive
transfers, gifts, grants, or donations from any source, public
or private, in the form of funds, services, equipment,
supplies, or materials. Any funds received pursuant to this
Section shall be deposited in the Appraisal Administration
Fund unless deposit in a different fund is otherwise mandated,
and shall be used in accordance with the requirements of the
federal financial assistance, gift, grant, or donation for
purposes related to the powers and duties of the Department.
The Department shall maintain and update a registry of the
names and addresses of all licensees and a listing of
disciplinary orders issued pursuant to this Act and shall
transmit the registry, along with any national registry fees
that may be required, to the entity specified by, and in a
manner consistent with, Title XI of the federal Financial
Institutions Reform, Recovery and Enforcement Act of 1989.
(Source: P.A. 96-844, eff. 12-23-09.)
Section 3-105. The Illinois Horse Racing Act of 1975 is
amended by changing Section 28 as follows:
(230 ILCS 5/28) (from Ch. 8, par. 37-28)
Sec. 28. Except as provided in subsection (g) of Section
27 of this Act, moneys collected shall be distributed
according to the provisions of this Section 28.
(a) Thirty per cent of the total of all monies received by
the State as privilege taxes shall be paid into the
Metropolitan Exposition, Auditorium and Office Building Fund
in the State Treasury until such Fund is repealed, and
thereafter shall be paid into the General Revenue Fund in the
State Treasury.
(b) In addition, 4.5% of the total of all monies received
by the State as privilege taxes shall be paid into the State
treasury into a special Fund to be known as the Metropolitan
Exposition, Auditorium and Office Building Fund until such
Fund is repealed, and thereafter shall be paid into the
General Revenue Fund in the State Treasury.
(c) Fifty per cent of the total of all monies received by
the State as privilege taxes under the provisions of this Act
shall be paid into the Agricultural Premium Fund.
(d) Seven per cent of the total of all monies received by
the State as privilege taxes shall be paid into the Fair and
Exposition Fund in the State treasury; provided, however, that
when all bonds issued prior to July 1, 1984 by the Metropolitan
Fair and Exposition Authority shall have been paid or payment
shall have been provided for upon a refunding of those bonds,
thereafter 1/12 of $1,665,662 of such monies shall be paid
each month into the Build Illinois Fund, and the remainder
into the Fair and Exposition Fund. All excess monies shall be
allocated to the Department of Agriculture for distribution to
county fairs for premiums and rehabilitation as set forth in
the Agricultural Fair Act.
(e) The monies provided for in Section 30 shall be paid
into the Illinois Thoroughbred Breeders Fund.
(f) The monies provided for in Section 31 shall be paid
into the Illinois Standardbred Breeders Fund.
(g) Until January 1, 2000, that part representing 1/2 of
the total breakage in Thoroughbred, Harness, Appaloosa,
Arabian, and Quarter Horse racing in the State shall be paid
into the Illinois Race Track Improvement Fund as established
in Section 32.
(h) All other monies received by the Board under this Act
shall be paid into the Horse Racing Fund.
(i) The salaries of the Board members, secretary,
stewards, directors of mutuels, veterinarians,
representatives, accountants, clerks, stenographers,
inspectors and other employees of the Board, and all expenses
of the Board incident to the administration of this Act,
including, but not limited to, all expenses and salaries
incident to the taking of saliva and urine samples in
accordance with the rules and regulations of the Board shall
be paid out of the Agricultural Premium Fund.
(j) The Agricultural Premium Fund shall also be used:
(1) for the expenses of operating the Illinois State
Fair and the DuQuoin State Fair, including the payment of
prize money or premiums;
(2) for the distribution to county fairs, vocational
agriculture section fairs, agricultural societies, and
agricultural extension clubs in accordance with the
Agricultural Fair Act, as amended;
(3) for payment of prize monies and premiums awarded
and for expenses incurred in connection with the
International Livestock Exposition and the Mid-Continent
Livestock Exposition held in Illinois, which premiums, and
awards must be approved, and paid by the Illinois
Department of Agriculture;
(4) for personal service of county agricultural
advisors and county home advisors;
(5) for distribution to agricultural home economic
extension councils in accordance with "An Act in relation
to additional support and finance for the Agricultural and
Home Economic Extension Councils in the several counties
in this State and making an appropriation therefor",
approved July 24, 1967, as amended;
(6) for research on equine disease, including a
development center therefor;
(7) for training scholarships for study on equine
diseases to students at the University of Illinois College
of Veterinary Medicine;
(8) for the rehabilitation, repair and maintenance of
the Illinois and DuQuoin State Fair Grounds and the
structures and facilities thereon and the construction of
permanent improvements on such Fair Grounds, including
such structures, facilities and property located on such
State Fair Grounds which are under the custody and control
of the Department of Agriculture;
(9) (blank);
(10) for the expenses of the Department of Commerce
and Economic Opportunity under Sections 605-620, 605-625,
and 605-630 of the Department of Commerce and Economic
Opportunity Law (20 ILCS 605/605-620, 605/605-625, and
605/605-630);
(11) for remodeling, expanding, and reconstructing
facilities destroyed by fire of any Fair and Exposition
Authority in counties with a population of 1,000,000 or
more inhabitants;
(12) for the purpose of assisting in the care and
general rehabilitation of veterans with disabilities of
any war and their surviving spouses and orphans;
(13) for expenses of the Department of State Police
for duties performed under this Act;
(14) for the Department of Agriculture for soil
surveys and soil and water conservation purposes;
(15) for the Department of Agriculture for grants to
the City of Chicago for conducting the Chicagofest;
(16) for the State Comptroller for grants and
operating expenses authorized by the Illinois Global
Partnership Act.
(k) To the extent that monies paid by the Board to the
Agricultural Premium Fund are in the opinion of the Governor
in excess of the amount necessary for the purposes herein
stated, the Governor shall notify the Comptroller and the
State Treasurer of such fact, who, upon receipt of such
notification, shall transfer such excess monies from the
Agricultural Premium Fund to the General Revenue Fund.
(Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17;
100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
Section 3-110. The Illinois Gambling Act is amended by
changing Section 13 as follows:
(230 ILCS 10/13) (from Ch. 120, par. 2413)
Sec. 13. Wagering tax; rate; distribution.
(a) Until January 1, 1998, a tax is imposed on the adjusted
gross receipts received from gambling games authorized under
this Act at the rate of 20%.
(a-1) From January 1, 1998 until July 1, 2002, a privilege
tax is imposed on persons engaged in the business of
conducting riverboat gambling operations, based on the
adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
25% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
30% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
35% of annual adjusted gross receipts in excess of
$100,000,000.
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax
is imposed on persons engaged in the business of conducting
riverboat gambling operations, other than licensed managers
conducting riverboat gambling operations on behalf of the
State, based on the adjusted gross receipts received by a
licensed owner from gambling games authorized under this Act
at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
(a-3) Beginning July 1, 2003, a privilege tax is imposed
on persons engaged in the business of conducting riverboat
gambling operations, other than licensed managers conducting
riverboat gambling operations on behalf of the State, based on
the adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
27.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $37,500,000;
32.5% of annual adjusted gross receipts in excess of
$37,500,000 but not exceeding $50,000,000;
37.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
45% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
50% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $250,000,000;
70% of annual adjusted gross receipts in excess of
$250,000,000.
An amount equal to the amount of wagering taxes collected
under this subsection (a-3) that are in addition to the amount
of wagering taxes that would have been collected if the
wagering tax rates under subsection (a-2) were in effect shall
be paid into the Common School Fund.
The privilege tax imposed under this subsection (a-3)
shall no longer be imposed beginning on the earlier of (i) July
1, 2005; (ii) the first date after June 20, 2003 that riverboat
gambling operations are conducted pursuant to a dormant
license; or (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses
initially authorized under this Act. For the purposes of this
subsection (a-3), the term "dormant license" means an owners
license that is authorized by this Act under which no
riverboat gambling operations are being conducted on June 20,
2003.
(a-4) Beginning on the first day on which the tax imposed
under subsection (a-3) is no longer imposed and ending upon
the imposition of the privilege tax under subsection (a-5) of
this Section, a privilege tax is imposed on persons engaged in
the business of conducting gambling operations, other than
licensed managers conducting riverboat gambling operations on
behalf of the State, based on the adjusted gross receipts
received by a licensed owner from gambling games authorized
under this Act at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
For the imposition of the privilege tax in this subsection
(a-4), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(a-5)(1) Beginning on July 1, 2020, a privilege tax is
imposed on persons engaged in the business of conducting
gambling operations, other than the owners licensee under
paragraph (1) of subsection (e-5) of Section 7 and licensed
managers conducting riverboat gambling operations on behalf of
the State, based on the adjusted gross receipts received by
such licensee from the gambling games authorized under this
Act. The privilege tax for all gambling games other than table
games, including, but not limited to, slot machines, video
game of chance gambling, and electronic gambling games shall
be at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
The privilege tax for table games shall be at the
following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000.
For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(2) Beginning on the first day that an owners licensee
under paragraph (1) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, a privilege tax is imposed on persons
engaged in the business of conducting gambling operations
under paragraph (1) of subsection (e-5) of Section 7, other
than licensed managers conducting riverboat gambling
operations on behalf of the State, based on the adjusted gross
receipts received by such licensee from the gambling games
authorized under this Act. The privilege tax for all gambling
games other than table games, including, but not limited to,
slot machines, video game of chance gambling, and electronic
gambling games shall be at the following rates:
12% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 10.5% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
16% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the State and
14% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the City of
Chicago;
20.1% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the State and
17.4% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the City of
Chicago;
21.4% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the State
and 18.6% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the City of
Chicago;
22.7% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the State
and 19.8% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the City of
Chicago;
24.1% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $225,000,000 to the State
and 20.9% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $225,000,000 to the City of
Chicago;
26.8% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the State
and 23.2% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the City
of Chicago;
40% of annual adjusted gross receipts in excess of
$1,000,000,000 to the State and 34.7% of annual gross
receipts in excess of $1,000,000,000 to the City of
Chicago.
The privilege tax for table games shall be at the
following rates:
8.1% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 6.9% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
10.7% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the State and
9.3% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the City of
Chicago;
11.2% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the State
and 9.8% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the City of
Chicago;
13.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the State
and 11.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the City of
Chicago;
15.1% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the State
and 12.9% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the City of
Chicago;
16.2% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the State
and 13.8% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the City of
Chicago;
18.9% of annual adjusted gross receipts in excess of
$375,000,000 to the State and 16.1% of annual gross
receipts in excess of $375,000,000 to the City of Chicago.
For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
Notwithstanding the provisions of this subsection (a-5),
for the first 10 years that the privilege tax is imposed under
this subsection (a-5), the privilege tax shall be imposed on
the modified annual adjusted gross receipts of a riverboat or
casino conducting gambling operations in the City of East St.
Louis, unless:
(1) the riverboat or casino fails to employ at least
450 people;
(2) the riverboat or casino fails to maintain
operations in a manner consistent with this Act or is not a
viable riverboat or casino subject to the approval of the
Board; or
(3) the owners licensee is not an entity in which
employees participate in an employee stock ownership plan.
As used in this subsection (a-5), "modified annual
adjusted gross receipts" means:
(A) for calendar year 2020, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling
operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross
receipts for 2018;
(B) for calendar year 2021, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling
operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross
receipts for 2019; and
(C) for calendar years 2022 through 2029, the annual
adjusted gross receipts for the current year minus the
difference between an amount equal to the average annual
adjusted gross receipts from a riverboat or casino
conducting gambling operations in the City of East St.
Louis for 3 years preceding the current year and the
annual adjusted gross receipts for the immediately
preceding year.
(a-6) From June 28, 2019 (the effective date of Public Act
101-31) until June 30, 2023, an owners licensee that conducted
gambling operations prior to January 1, 2011 shall receive a
dollar-for-dollar credit against the tax imposed under this
Section for any renovation or construction costs paid by the
owners licensee, but in no event shall the credit exceed
$2,000,000.
Additionally, from June 28, 2019 (the effective date of
Public Act 101-31) until December 31, 2022, an owners licensee
that (i) is located within 15 miles of the Missouri border, and
(ii) has at least 3 riverboats, casinos, or their equivalent
within a 45-mile radius, may be authorized to relocate to a new
location with the approval of both the unit of local
government designated as the home dock and the Board, so long
as the new location is within the same unit of local government
and no more than 3 miles away from its original location. Such
owners licensee shall receive a credit against the tax imposed
under this Section equal to 8% of the total project costs, as
approved by the Board, for any renovation or construction
costs paid by the owners licensee for the construction of the
new facility, provided that the new facility is operational by
July 1, 2022. In determining whether or not to approve a
relocation, the Board must consider the extent to which the
relocation will diminish the gaming revenues received by other
Illinois gaming facilities.
(a-7) Beginning in the initial adjustment year and through
the final adjustment year, if the total obligation imposed
pursuant to either subsection (a-5) or (a-6) will result in an
owners licensee receiving less after-tax adjusted gross
receipts than it received in calendar year 2018, then the
total amount of privilege taxes that the owners licensee is
required to pay for that calendar year shall be reduced to the
extent necessary so that the after-tax adjusted gross receipts
in that calendar year equals the after-tax adjusted gross
receipts in calendar year 2018, but the privilege tax
reduction shall not exceed the annual adjustment cap. If
pursuant to this subsection (a-7), the total obligation
imposed pursuant to either subsection (a-5) or (a-6) shall be
reduced, then the owners licensee shall not receive a refund
from the State at the end of the subject calendar year but
instead shall be able to apply that amount as a credit against
any payments it owes to the State in the following calendar
year to satisfy its total obligation under either subsection
(a-5) or (a-6). The credit for the final adjustment year shall
occur in the calendar year following the final adjustment
year.
If an owners licensee that conducted gambling operations
prior to January 1, 2019 expands its riverboat or casino,
including, but not limited to, with respect to its gaming
floor, additional non-gaming amenities such as restaurants,
bars, and hotels and other additional facilities, and incurs
construction and other costs related to such expansion from
June 28, 2019 (the effective date of Public Act 101-31) until
June 28, 2024 (the 5th anniversary of the effective date of
Public Act 101-31), then for each $15,000,000 spent for any
such construction or other costs related to expansion paid by
the owners licensee, the final adjustment year shall be
extended by one year and the annual adjustment cap shall
increase by 0.2% of adjusted gross receipts during each
calendar year until and including the final adjustment year.
No further modifications to the final adjustment year or
annual adjustment cap shall be made after $75,000,000 is
incurred in construction or other costs related to expansion
so that the final adjustment year shall not extend beyond the
9th calendar year after the initial adjustment year, not
including the initial adjustment year, and the annual
adjustment cap shall not exceed 4% of adjusted gross receipts
in a particular calendar year. Construction and other costs
related to expansion shall include all project related costs,
including, but not limited to, all hard and soft costs,
financing costs, on or off-site ground, road or utility work,
cost of gaming equipment and all other personal property,
initial fees assessed for each incremental gaming position,
and the cost of incremental land acquired for such expansion.
Soft costs shall include, but not be limited to, legal fees,
architect, engineering and design costs, other consultant
costs, insurance cost, permitting costs, and pre-opening costs
related to the expansion, including, but not limited to, any
of the following: marketing, real estate taxes, personnel,
training, travel and out-of-pocket expenses, supply,
inventory, and other costs, and any other project related soft
costs.
To be eligible for the tax credits in subsection (a-6),
all construction contracts shall include a requirement that
the contractor enter into a project labor agreement with the
building and construction trades council with geographic
jurisdiction of the location of the proposed gaming facility.
Notwithstanding any other provision of this subsection
(a-7), this subsection (a-7) does not apply to an owners
licensee unless such owners licensee spends at least
$15,000,000 on construction and other costs related to its
expansion, excluding the initial fees assessed for each
incremental gaming position.
This subsection (a-7) does not apply to owners licensees
authorized pursuant to subsection (e-5) of Section 7 of this
Act.
For purposes of this subsection (a-7):
"Building and construction trades council" means any
organization representing multiple construction entities that
are monitoring or attentive to compliance with public or
workers' safety laws, wage and hour requirements, or other
statutory requirements or that are making or maintaining
collective bargaining agreements.
"Initial adjustment year" means the year commencing on
January 1 of the calendar year immediately following the
earlier of the following:
(1) the commencement of gambling operations, either in
a temporary or permanent facility, with respect to the
owners license authorized under paragraph (1) of
subsection (e-5) of Section 7 of this Act; or
(2) June 28, 2021 (24 months after the effective date
of Public Act 101-31);
provided the initial adjustment year shall not commence
earlier than June 28, 2020 (12 months after the effective date
of Public Act 101-31).
"Final adjustment year" means the 2nd calendar year after
the initial adjustment year, not including the initial
adjustment year, and as may be extended further as described
in this subsection (a-7).
"Annual adjustment cap" means 3% of adjusted gross
receipts in a particular calendar year, and as may be
increased further as otherwise described in this subsection
(a-7).
(a-8) Riverboat gambling operations conducted by a
licensed manager on behalf of the State are not subject to the
tax imposed under this Section.
(a-9) Beginning on January 1, 2020, the calculation of
gross receipts or adjusted gross receipts, for the purposes of
this Section, for a riverboat, a casino, or an organization
gaming facility shall not include the dollar amount of
non-cashable vouchers, coupons, and electronic promotions
redeemed by wagerers upon the riverboat, in the casino, or in
the organization gaming facility up to and including an amount
not to exceed 20% of a riverboat's, a casino's, or an
organization gaming facility's adjusted gross receipts.
The Illinois Gaming Board shall submit to the General
Assembly a comprehensive report no later than March 31, 2023
detailing, at a minimum, the effect of removing non-cashable
vouchers, coupons, and electronic promotions from this
calculation on net gaming revenues to the State in calendar
years 2020 through 2022, the increase or reduction in wagerers
as a result of removing non-cashable vouchers, coupons, and
electronic promotions from this calculation, the effect of the
tax rates in subsection (a-5) on net gaming revenues to this
State, and proposed modifications to the calculation.
(a-10) The taxes imposed by this Section shall be paid by
the licensed owner or the organization gaming licensee to the
Board not later than 5:00 o'clock p.m. of the day after the day
when the wagers were made.
(a-15) If the privilege tax imposed under subsection (a-3)
is no longer imposed pursuant to item (i) of the last paragraph
of subsection (a-3), then by June 15 of each year, each owners
licensee, other than an owners licensee that admitted
1,000,000 persons or fewer in calendar year 2004, must, in
addition to the payment of all amounts otherwise due under
this Section, pay to the Board a reconciliation payment in the
amount, if any, by which the licensed owner's base amount
exceeds the amount of net privilege tax paid by the licensed
owner to the Board in the then current State fiscal year. A
licensed owner's net privilege tax obligation due for the
balance of the State fiscal year shall be reduced up to the
total of the amount paid by the licensed owner in its June 15
reconciliation payment. The obligation imposed by this
subsection (a-15) is binding on any person, firm, corporation,
or other entity that acquires an ownership interest in any
such owners license. The obligation imposed under this
subsection (a-15) terminates on the earliest of: (i) July 1,
2007, (ii) the first day after the effective date of this
amendatory Act of the 94th General Assembly that riverboat
gambling operations are conducted pursuant to a dormant
license, (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses
initially authorized under this Act, or (iv) the first day
that a licensee under the Illinois Horse Racing Act of 1975
conducts gaming operations with slot machines or other
electronic gaming devices. The Board must reduce the
obligation imposed under this subsection (a-15) by an amount
the Board deems reasonable for any of the following reasons:
(A) an act or acts of God, (B) an act of bioterrorism or
terrorism or a bioterrorism or terrorism threat that was
investigated by a law enforcement agency, or (C) a condition
beyond the control of the owners licensee that does not result
from any act or omission by the owners licensee or any of its
agents and that poses a hazardous threat to the health and
safety of patrons. If an owners licensee pays an amount in
excess of its liability under this Section, the Board shall
apply the overpayment to future payments required under this
Section.
For purposes of this subsection (a-15):
"Act of God" means an incident caused by the operation of
an extraordinary force that cannot be foreseen, that cannot be
avoided by the exercise of due care, and for which no person
can be held liable.
"Base amount" means the following:
For a riverboat in Alton, $31,000,000.
For a riverboat in East Peoria, $43,000,000.
For the Empress riverboat in Joliet, $86,000,000.
For a riverboat in Metropolis, $45,000,000.
For the Harrah's riverboat in Joliet, $114,000,000.
For a riverboat in Aurora, $86,000,000.
For a riverboat in East St. Louis, $48,500,000.
For a riverboat in Elgin, $198,000,000.
"Dormant license" has the meaning ascribed to it in
subsection (a-3).
"Net privilege tax" means all privilege taxes paid by a
licensed owner to the Board under this Section, less all
payments made from the State Gaming Fund pursuant to
subsection (b) of this Section.
The changes made to this subsection (a-15) by Public Act
94-839 are intended to restate and clarify the intent of
Public Act 94-673 with respect to the amount of the payments
required to be made under this subsection by an owners
licensee to the Board.
(b) From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of adjusted gross receipts generated by a
riverboat or a casino, other than a riverboat or casino
designated in paragraph (1), (3), or (4) of subsection (e-5)
of Section 7, shall be paid monthly, subject to appropriation
by the General Assembly, to the unit of local government in
which the casino is located or that is designated as the home
dock of the riverboat. Notwithstanding anything to the
contrary, beginning on the first day that an owners licensee
under paragraph (1), (2), (3), (4), (5), or (6) of subsection
(e-5) of Section 7 conducts gambling operations, either in a
temporary facility or a permanent facility, and for 2 years
thereafter, a unit of local government designated as the home
dock of a riverboat whose license was issued before January 1,
2019, other than a riverboat conducting gambling operations in
the City of East St. Louis, shall not receive less under this
subsection (b) than the amount the unit of local government
received under this subsection (b) in calendar year 2018.
Notwithstanding anything to the contrary and because the City
of East St. Louis is a financially distressed city, beginning
on the first day that an owners licensee under paragraph (1),
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
conducts gambling operations, either in a temporary facility
or a permanent facility, and for 10 years thereafter, a unit of
local government designated as the home dock of a riverboat
conducting gambling operations in the City of East St. Louis
shall not receive less under this subsection (b) than the
amount the unit of local government received under this
subsection (b) in calendar year 2018.
From the tax revenue deposited in the State Gaming Fund
pursuant to riverboat or casino gambling operations conducted
by a licensed manager on behalf of the State, an amount equal
to 5% of adjusted gross receipts generated pursuant to those
riverboat or casino gambling operations shall be paid monthly,
subject to appropriation by the General Assembly, to the unit
of local government that is designated as the home dock of the
riverboat upon which those riverboat gambling operations are
conducted or in which the casino is located.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (3) of subsection (e-5) of
Section 7 shall be divided and remitted monthly, subject to
appropriation, as follows: 70% to Waukegan, 10% to Park City,
15% to North Chicago, and 5% to Lake County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (4) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 70% to the City of Rockford, 5% to the City of
Loves Park, 5% to the Village of Machesney, and 20% to
Winnebago County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (5) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 2% to the unit of local government in which the
riverboat or casino is located, and 3% shall be distributed:
(A) in accordance with a regional capital development plan
entered into by the following communities: Village of Beecher,
City of Blue Island, Village of Burnham, City of Calumet City,
Village of Calumet Park, City of Chicago Heights, City of
Country Club Hills, Village of Crestwood, Village of Crete,
Village of Dixmoor, Village of Dolton, Village of East Hazel
Crest, Village of Flossmoor, Village of Ford Heights, Village
of Glenwood, City of Harvey, Village of Hazel Crest, Village
of Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
Units of local government may refund any portion of the
payment that they receive pursuant to this subsection (b) to
the riverboat or casino.
(b-4) Beginning on the first day the licensee under
paragraph (5) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, and ending on July 31, 2042, from the tax
revenue deposited in the State Gaming Fund under this Section,
$5,000,000 shall be paid annually, subject to appropriation,
to the host municipality of that owners licensee of a license
issued or re-issued pursuant to Section 7.1 of this Act before
January 1, 2012. Payments received by the host municipality
pursuant to this subsection (b-4) may not be shared with any
other unit of local government.
(b-5) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 3% of
adjusted gross receipts generated by each organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to a
municipality other than the Village of Stickney in which each
organization gaming facility is located or, if the
organization gaming facility is not located within a
municipality, to the county in which the organization gaming
facility is located, except as otherwise provided in this
Section. From the tax revenue deposited in the State Gaming
Fund under this Section, an amount equal to 3% of adjusted
gross receipts generated by an organization gaming facility
located in the Village of Stickney shall be paid monthly,
subject to appropriation by the General Assembly, as follows:
25% to the Village of Stickney, 5% to the City of Berwyn, 50%
to the Town of Cicero, and 20% to the Stickney Public Health
District.
From the tax revenue deposited in the State Gaming Fund
under this Section, an amount equal to 5% of adjusted gross
receipts generated by an organization gaming facility located
in the City of Collinsville shall be paid monthly, subject to
appropriation by the General Assembly, as follows: 30% to the
City of Alton, 30% to the City of East St. Louis, and 40% to
the City of Collinsville.
Municipalities and counties may refund any portion of the
payment that they receive pursuant to this subsection (b-5) to
the organization gaming facility.
(b-6) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 2% of
adjusted gross receipts generated by an organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to the
county in which the organization gaming facility is located
for the purposes of its criminal justice system or health care
system.
Counties may refund any portion of the payment that they
receive pursuant to this subsection (b-6) to the organization
gaming facility.
(b-7) From the tax revenue from the organization gaming
licensee located in one of the following townships of Cook
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
Worth, an amount equal to 5% of the adjusted gross receipts
generated by that organization gaming licensee shall be
remitted monthly, subject to appropriation, as follows: 2% to
the unit of local government in which the organization gaming
licensee is located, and 3% shall be distributed: (A) in
accordance with a regional capital development plan entered
into by the following communities: Village of Beecher, City of
Blue Island, Village of Burnham, City of Calumet City, Village
of Calumet Park, City of Chicago Heights, City of Country Club
Hills, Village of Crestwood, Village of Crete, Village of
Dixmoor, Village of Dolton, Village of East Hazel Crest,
Village of Flossmoor, Village of Ford Heights, Village of
Glenwood, City of Harvey, Village of Hazel Crest, Village of
Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park, and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
(b-8) In lieu of the payments under subsection (b) of this
Section, from the tax revenue deposited in the State Gaming
Fund pursuant to riverboat or casino gambling operations
conducted by an owners licensee under paragraph (1) of
subsection (e-5) of Section 7, an amount equal to the tax
revenue generated from the privilege tax imposed by paragraph
(2) of subsection (a-5) that is to be paid to the City of
Chicago shall be paid monthly, subject to appropriation by the
General Assembly, as follows: (1) an amount equal to 0.5% of
the annual adjusted gross receipts generated by the owners
licensee under paragraph (1) of subsection (e-5) of Section 7
to the home rule county in which the owners licensee is located
for the purpose of enhancing the county's criminal justice
system; and (2) the balance to the City of Chicago and shall be
expended or obligated by the City of Chicago for pension
payments in accordance with Public Act 99-506.
(c) Appropriations, as approved by the General Assembly,
may be made from the State Gaming Fund to the Board (i) for the
administration and enforcement of this Act and the Video
Gaming Act, (ii) for distribution to the Department of State
Police and to the Department of Revenue for the enforcement of
this Act and the Video Gaming Act, and (iii) to the Department
of Human Services for the administration of programs to treat
problem gambling, including problem gambling from sports
wagering. The Board's annual appropriations request must
separately state its funding needs for the regulation of
gaming authorized under Section 7.7, riverboat gaming, casino
gaming, video gaming, and sports wagering.
(c-2) An amount equal to 2% of the adjusted gross receipts
generated by an organization gaming facility located within a
home rule county with a population of over 3,000,000
inhabitants shall be paid, subject to appropriation from the
General Assembly, from the State Gaming Fund to the home rule
county in which the organization gaming licensee is located
for the purpose of enhancing the county's criminal justice
system.
(c-3) Appropriations, as approved by the General Assembly,
may be made from the tax revenue deposited into the State
Gaming Fund from organization gaming licensees pursuant to
this Section for the administration and enforcement of this
Act.
(c-4) After payments required under subsections (b),
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
the tax revenue from organization gaming licensees deposited
into the State Gaming Fund under this Section, all remaining
amounts from organization gaming licensees shall be
transferred into the Capital Projects Fund.
(c-5) (Blank).
(c-10) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid into the Horse Racing Equity
Fund pursuant to subsection (c-5) in the prior calendar year.
(c-15) After the payments required under subsections (b),
(c), and (c-5) have been made, an amount equal to 2% of the
adjusted gross receipts of (1) an owners licensee that
relocates pursuant to Section 11.2, (2) an owners licensee
conducting riverboat gambling operations pursuant to an owners
license that is initially issued after June 25, 1999, or (3)
the first riverboat gambling operations conducted by a
licensed manager on behalf of the State under Section 7.3,
whichever comes first, shall be paid, subject to appropriation
from the General Assembly, from the State Gaming Fund to each
home rule county with a population of over 3,000,000
inhabitants for the purpose of enhancing the county's criminal
justice system.
(c-20) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid to each home rule county
with a population of over 3,000,000 inhabitants pursuant to
subsection (c-15) in the prior calendar year.
(c-21) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
been made, an amount equal to 0.5% of the adjusted gross
receipts generated by the owners licensee under paragraph (1)
of subsection (e-5) of Section 7 shall be paid monthly,
subject to appropriation from the General Assembly, from the
State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
(c-22) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
(c-21) have been made, an amount equal to 2% of the adjusted
gross receipts generated by the owners licensee under
paragraph (5) of subsection (e-5) of Section 7 shall be paid,
subject to appropriation from the General Assembly, from the
State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
(c-25) From July 1, 2013 and each July 1 thereafter
through July 1, 2019, $1,600,000 shall be transferred from the
State Gaming Fund to the Chicago State University Education
Improvement Fund.
On July 1, 2020 and each July 1 thereafter, $3,000,000
shall be transferred from the State Gaming Fund to the Chicago
State University Education Improvement Fund.
(c-30) On July 1, 2013 or as soon as possible thereafter,
$92,000,000 shall be transferred from the State Gaming Fund to
the School Infrastructure Fund and $23,000,000 shall be
transferred from the State Gaming Fund to the Horse Racing
Equity Fund.
(c-35) Beginning on July 1, 2013, in addition to any
amount transferred under subsection (c-30) of this Section,
$5,530,000 shall be transferred monthly from the State Gaming
Fund to the School Infrastructure Fund.
(d) From time to time, through June 30, 2021, the Board
shall transfer the remainder of the funds generated by this
Act into the Education Assistance Fund, created by Public Act
86-0018, of the State of Illinois.
(d-5) Beginning on July 1, 2021, on the last day of each
month, or as soon thereafter as possible, after all the
required expenditures, distributions and transfers have been
made from the State Gaming Fund for the month pursuant to
subsections (b) through (c-35), the Board shall transfer
$22,500,000, along with any deficiencies in such amounts from
prior months, from the State Gaming Fund to the Education
Assistance Fund; then the Board shall transfer the remainder
of the funds generated by this Act, if any, from the State
Gaming Fund to the Capital Projects Fund.
(e) Nothing in this Act shall prohibit the unit of local
government designated as the home dock of the riverboat from
entering into agreements with other units of local government
in this State or in other states to share its portion of the
tax revenue.
(f) To the extent practicable, the Board shall administer
and collect the wagering taxes imposed by this Section in a
manner consistent with the provisions of Sections 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act.
(Source: P.A. 101-31, Article 25, Section 25-910, eff.
6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
101-648, eff. 6-30-20.)
Section 3-115. The Sports Wagering Act is amended by
changing Section 25-90 as follows:
(230 ILCS 45/25-90)
Sec. 25-90. Tax; Sports Wagering Fund.
(a) For the privilege of holding a license to operate
sports wagering under this Act, this State shall impose and
collect 15% of a master sports wagering licensee's adjusted
gross sports wagering receipts from sports wagering. The
accrual method of accounting shall be used for purposes of
calculating the amount of the tax owed by the licensee.
The taxes levied and collected pursuant to this subsection
(a) are due and payable to the Board no later than the last day
of the month following the calendar month in which the
adjusted gross sports wagering receipts were received and the
tax obligation was accrued.
(a-5) In addition to the tax imposed under subsection (a)
of this Section, for the privilege of holding a license to
operate sports wagering under this Act, the State shall impose
and collect 2% of the adjusted gross receipts from sports
wagers that are placed within a home rule county with a
population of over 3,000,000 inhabitants, which shall be paid,
subject to appropriation from the General Assembly, from the
Sports Wagering Fund to that home rule county for the purpose
of enhancing the county's criminal justice system.
(b) The Sports Wagering Fund is hereby created as special
fund in the State treasury. Except as otherwise provided in
this Act, all moneys collected under this Act by the Board
shall be deposited into the Sports Wagering Fund. On the 25th
of each month, any moneys remaining in the Sports Wagering
Fund in excess of the anticipated monthly expenditures from
the Fund through the next month, as certified by the Board to
the State Comptroller, shall be transferred by the State
Comptroller and the State Treasurer to the Capital Projects
Fund.
(c) Beginning with July 2021, and on a monthly basis
thereafter, the Board shall certify to the State Comptroller
the amount of license fees collected in the month for initial
licenses issued under this Act, except for occupational
licenses. As soon after certification as practicable, the
State Comptroller shall direct and the State Treasurer shall
transfer the certified amount from the Sports Wagering Fund to
the Rebuild Illinois Projects Fund.
(Source: P.A. 101-31, eff. 6-28-19.)
Section 3-120. The Illinois Public Aid Code is amended by
changing Sections 5-5.4, 12-10, and 12-10.3 and by adding
Sections 5-2.09 and 5-2.10 as follows:
(305 ILCS 5/5-2.09 new)
Sec. 5-2.09. Enhanced federal medical assistance
percentage. In accordance with Section 9817 of the American
Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding
federal guidance, the Department of Healthcare and Family
Services shall take appropriate actions to claim an enhanced
federal medical assistance percentage (FMAP) provided by
Section 9817 of the American Rescue Plan Act of 2021 with
respect to expenditures under the State medical assistance
program for home and community-based services from April 1,
2021 through March 31, 2022. The Department is authorized to
use State funds equivalent to the amount of federal funds
attributable to the increased federal medical assistance
percentage under Section 9817 of the American Rescue Plan Act
of 2021 to implement or supplement the implementation of
activities to enhance, expand, or strengthen home and
community based services under the State's medical assistance
program to the extent permitted by and aligned with the goals
of Section 9817 of the American Rescue Plan Act of 2021 through
March 31, 2024 or any revised deadline established by the
federal government. The use of such funds is subject to
compliance with applicable federal requirements and federal
approval, including the approval of any necessary State Plan
Amendments, Waiver Amendments, or other federally required
documents or assurances.
The Department may adopt rules as necessary, including
emergency rules as authorized by Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this Section.
(305 ILCS 5/5-2.10 new)
Sec. 5-2.10. Increased accountability for nursing
facilities. The Department shall develop a plan for the
revitalization of nursing homes licensed under the Nursing
Home Care Act and shall report to the Governor and the General
Assembly on a recommended course of action, including, but not
limited to, the following:
(1) significantly increasing federal funds by
streamlining and raising the nursing home provider
assessment on occupied beds;
(2)improving payments through increased funding and
providing additional incentives for staffing, quality
metrics and infection control measures; and
(3)transitioning the methodologies for reimbursement
of nursing services as provided under this Article to the
Patient Driven Payment Model (PDPM) developed by the
federal Centers for Medicare and Medicaid Services.
No later than September 30, 2021, the Department shall
submit a report to the Governor and the General Assembly,
which outlines the steps taken by the Department, including
discussions with interested stakeholders and industry
representatives, and recommendations for further action by the
General Assembly to provide for accountability and to achieve
the program objectives outlined in this Section, which shall
require action by the General Assembly.
(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
Sec. 5-5.4. Standards of Payment - Department of
Healthcare and Family Services. The Department of Healthcare
and Family Services shall develop standards of payment of
nursing facility and ICF/DD services in facilities providing
such services under this Article which:
(1) Provide for the determination of a facility's payment
for nursing facility or ICF/DD services on a prospective
basis. The amount of the payment rate for all nursing
facilities certified by the Department of Public Health under
the ID/DD Community Care Act or the Nursing Home Care Act as
Intermediate Care for the Developmentally Disabled facilities,
Long Term Care for Under Age 22 facilities, Skilled Nursing
facilities, or Intermediate Care facilities under the medical
assistance program shall be prospectively established annually
on the basis of historical, financial, and statistical data
reflecting actual costs from prior years, which shall be
applied to the current rate year and updated for inflation,
except that the capital cost element for newly constructed
facilities shall be based upon projected budgets. The annually
established payment rate shall take effect on July 1 in 1984
and subsequent years. No rate increase and no update for
inflation shall be provided on or after July 1, 1994, unless
specifically provided for in this Section. The changes made by
Public Act 93-841 extending the duration of the prohibition
against a rate increase or update for inflation are effective
retroactive to July 1, 2004.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
1998 shall include an increase of 3%. For facilities licensed
by the Department of Public Health under the Nursing Home Care
Act as Skilled Nursing facilities or Intermediate Care
facilities, the rates taking effect on July 1, 1998 shall
include an increase of 3% plus $1.10 per resident-day, as
defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Intermediate Care Facilities for the Developmentally Disabled
or Long Term Care for Under Age 22 facilities, the rates taking
effect on January 1, 2006 shall include an increase of 3%. For
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as Intermediate Care Facilities for
the Developmentally Disabled or Long Term Care for Under Age
22 facilities, the rates taking effect on January 1, 2009
shall include an increase sufficient to provide a $0.50 per
hour wage increase for non-executive staff. For facilities
licensed by the Department of Public Health under the ID/DD
Community Care Act as ID/DD Facilities the rates taking effect
within 30 days after July 6, 2017 (the effective date of Public
Act 100-23) shall include an increase sufficient to provide a
$0.75 per hour wage increase for non-executive staff. The
Department shall adopt rules, including emergency rules under
subsection (y) of Section 5-45 of the Illinois Administrative
Procedure Act, to implement the provisions of this paragraph.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, the rates taking
effect within 30 days after the effective date of this
amendatory Act of the 100th General Assembly shall include an
increase sufficient to provide a $0.50 per hour wage increase
for non-executive front-line personnel, including, but not
limited to, direct support persons, aides, front-line
supervisors, qualified intellectual disabilities
professionals, nurses, and non-administrative support staff.
The Department shall adopt rules, including emergency rules
under subsection (bb) of Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this paragraph.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
1999 shall include an increase of 1.6% plus $3.00 per
resident-day, as defined by the Department. For facilities
licensed by the Department of Public Health under the Nursing
Home Care Act as Skilled Nursing facilities or Intermediate
Care facilities, the rates taking effect on July 1, 1999 shall
include an increase of 1.6% and, for services provided on or
after October 1, 1999, shall be increased by $4.00 per
resident-day, as defined by the Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
2000 shall include an increase of 2.5% per resident-day, as
defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 2000 shall include an
increase of 2.5% per resident-day, as defined by the
Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, a new payment methodology
must be implemented for the nursing component of the rate
effective July 1, 2003. The Department of Public Aid (now
Healthcare and Family Services) shall develop the new payment
methodology using the Minimum Data Set (MDS) as the instrument
to collect information concerning nursing home resident
condition necessary to compute the rate. The Department shall
develop the new payment methodology to meet the unique needs
of Illinois nursing home residents while remaining subject to
the appropriations provided by the General Assembly. A
transition period from the payment methodology in effect on
June 30, 2003 to the payment methodology in effect on July 1,
2003 shall be provided for a period not exceeding 3 years and
184 days after implementation of the new payment methodology
as follows:
(A) For a facility that would receive a lower nursing
component rate per patient day under the new system than
the facility received effective on the date immediately
preceding the date that the Department implements the new
payment methodology, the nursing component rate per
patient day for the facility shall be held at the level in
effect on the date immediately preceding the date that the
Department implements the new payment methodology until a
higher nursing component rate of reimbursement is achieved
by that facility.
(B) For a facility that would receive a higher nursing
component rate per patient day under the payment
methodology in effect on July 1, 2003 than the facility
received effective on the date immediately preceding the
date that the Department implements the new payment
methodology, the nursing component rate per patient day
for the facility shall be adjusted.
(C) Notwithstanding paragraphs (A) and (B), the
nursing component rate per patient day for the facility
shall be adjusted subject to appropriations provided by
the General Assembly.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on March 1,
2001 shall include a statewide increase of 7.85%, as defined
by the Department.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, except facilities participating
in the Department's demonstration program pursuant to the
provisions of Title 77, Part 300, Subpart T of the Illinois
Administrative Code, the numerator of the ratio used by the
Department of Healthcare and Family Services to compute the
rate payable under this Section using the Minimum Data Set
(MDS) methodology shall incorporate the following annual
amounts as the additional funds appropriated to the Department
specifically to pay for rates based on the MDS nursing
component methodology in excess of the funding in effect on
December 31, 2006:
(i) For rates taking effect January 1, 2007,
$60,000,000.
(ii) For rates taking effect January 1, 2008,
$110,000,000.
(iii) For rates taking effect January 1, 2009,
$194,000,000.
(iv) For rates taking effect April 1, 2011, or the
first day of the month that begins at least 45 days after
the effective date of this amendatory Act of the 96th
General Assembly, $416,500,000 or an amount as may be
necessary to complete the transition to the MDS
methodology for the nursing component of the rate.
Increased payments under this item (iv) are not due and
payable, however, until (i) the methodologies described in
this paragraph are approved by the federal government in
an appropriate State Plan amendment and (ii) the
assessment imposed by Section 5B-2 of this Code is
determined to be a permissible tax under Title XIX of the
Social Security Act.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the support component of the
rates taking effect on January 1, 2008 shall be computed using
the most recent cost reports on file with the Department of
Healthcare and Family Services no later than April 1, 2005,
updated for inflation to January 1, 2006.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on April 1,
2002 shall include a statewide increase of 2.0%, as defined by
the Department. This increase terminates on July 1, 2002;
beginning July 1, 2002 these rates are reduced to the level of
the rates in effect on March 31, 2002, as defined by the
Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, the rates taking effect on
July 1, 2001 shall be computed using the most recent cost
reports on file with the Department of Public Aid no later than
April 1, 2000, updated for inflation to January 1, 2001. For
rates effective July 1, 2001 only, rates shall be the greater
of the rate computed for July 1, 2001 or the rate effective on
June 30, 2001.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the Illinois Department shall
determine by rule the rates taking effect on July 1, 2002,
which shall be 5.9% less than the rates in effect on June 30,
2002.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, if the payment methodologies
required under Section 5A-12 and the waiver granted under 42
CFR 433.68 are approved by the United States Centers for
Medicare and Medicaid Services, the rates taking effect on
July 1, 2004 shall be 3.0% greater than the rates in effect on
June 30, 2004. These rates shall take effect only upon
approval and implementation of the payment methodologies
required under Section 5A-12.
Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the rates taking effect on
January 1, 2005 shall be 3% more than the rates in effect on
December 31, 2004.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2009, the
per diem support component of the rates effective on January
1, 2008, computed using the most recent cost reports on file
with the Department of Healthcare and Family Services no later
than April 1, 2005, updated for inflation to January 1, 2006,
shall be increased to the amount that would have been derived
using standard Department of Healthcare and Family Services
methods, procedures, and inflators.
Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as intermediate care facilities that
are federally defined as Institutions for Mental Disease, or
facilities licensed by the Department of Public Health under
the Specialized Mental Health Rehabilitation Act of 2013, a
socio-development component rate equal to 6.6% of the
facility's nursing component rate as of January 1, 2006 shall
be established and paid effective July 1, 2006. The
socio-development component of the rate shall be increased by
a factor of 2.53 on the first day of the month that begins at
least 45 days after January 11, 2008 (the effective date of
Public Act 95-707). As of August 1, 2008, the
socio-development component rate shall be equal to 6.6% of the
facility's nursing component rate as of January 1, 2006,
multiplied by a factor of 3.53. For services provided on or
after April 1, 2011, or the first day of the month that begins
at least 45 days after the effective date of this amendatory
Act of the 96th General Assembly, whichever is later, the
Illinois Department may by rule adjust these socio-development
component rates, and may use different adjustment
methodologies for those facilities participating, and those
not participating, in the Illinois Department's demonstration
program pursuant to the provisions of Title 77, Part 300,
Subpart T of the Illinois Administrative Code, but in no case
may such rates be diminished below those in effect on August 1,
2008.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or as long-term care
facilities for residents under 22 years of age, the rates
taking effect on July 1, 2003 shall include a statewide
increase of 4%, as defined by the Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on the first
day of the month that begins at least 45 days after the
effective date of this amendatory Act of the 95th General
Assembly shall include a statewide increase of 2.5%, as
defined by the Department.
Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2005,
facility rates shall be increased by the difference between
(i) a facility's per diem property, liability, and malpractice
insurance costs as reported in the cost report filed with the
Department of Public Aid and used to establish rates effective
July 1, 2001 and (ii) those same costs as reported in the
facility's 2002 cost report. These costs shall be passed
through to the facility without caps or limitations, except
for adjustments required under normal auditing procedures.
Rates established effective each July 1 shall govern
payment for services rendered throughout that fiscal year,
except that rates established on July 1, 1996 shall be
increased by 6.8% for services provided on or after January 1,
1997. Such rates will be based upon the rates calculated for
the year beginning July 1, 1990, and for subsequent years
thereafter until June 30, 2001 shall be based on the facility
cost reports for the facility fiscal year ending at any point
in time during the previous calendar year, updated to the
midpoint of the rate year. The cost report shall be on file
with the Department no later than April 1 of the current rate
year. Should the cost report not be on file by April 1, the
Department shall base the rate on the latest cost report filed
by each skilled care facility and intermediate care facility,
updated to the midpoint of the current rate year. In
determining rates for services rendered on and after July 1,
1985, fixed time shall not be computed at less than zero. The
Department shall not make any alterations of regulations which
would reduce any component of the Medicaid rate to a level
below what that component would have been utilizing in the
rate effective on July 1, 1984.
(2) Shall take into account the actual costs incurred by
facilities in providing services for recipients of skilled
nursing and intermediate care services under the medical
assistance program.
(3) Shall take into account the medical and psycho-social
characteristics and needs of the patients.
(4) Shall take into account the actual costs incurred by
facilities in meeting licensing and certification standards
imposed and prescribed by the State of Illinois, any of its
political subdivisions or municipalities and by the U.S.
Department of Health and Human Services pursuant to Title XIX
of the Social Security Act.
The Department of Healthcare and Family Services shall
develop precise standards for payments to reimburse nursing
facilities for any utilization of appropriate rehabilitative
personnel for the provision of rehabilitative services which
is authorized by federal regulations, including reimbursement
for services provided by qualified therapists or qualified
assistants, and which is in accordance with accepted
professional practices. Reimbursement also may be made for
utilization of other supportive personnel under appropriate
supervision.
The Department shall develop enhanced payments to offset
the additional costs incurred by a facility serving
exceptional need residents and shall allocate at least
$4,000,000 of the funds collected from the assessment
established by Section 5B-2 of this Code for such payments.
For the purpose of this Section, "exceptional needs" means,
but need not be limited to, ventilator care and traumatic
brain injury care. The enhanced payments for exceptional need
residents under this paragraph are not due and payable,
however, until (i) the methodologies described in this
paragraph are approved by the federal government in an
appropriate State Plan amendment and (ii) the assessment
imposed by Section 5B-2 of this Code is determined to be a
permissible tax under Title XIX of the Social Security Act.
Beginning January 1, 2014 the methodologies for
reimbursement of nursing facility services as provided under
this Section 5-5.4 shall no longer be applicable for services
provided on or after January 1, 2014.
No payment increase under this Section for the MDS
methodology, exceptional care residents, or the
socio-development component rate established by Public Act
96-1530 of the 96th General Assembly and funded by the
assessment imposed under Section 5B-2 of this Code shall be
due and payable until after the Department notifies the
long-term care providers, in writing, that the payment
methodologies to long-term care providers required under this
Section have been approved by the Centers for Medicare and
Medicaid Services of the U.S. Department of Health and Human
Services and the waivers under 42 CFR 433.68 for the
assessment imposed by this Section, if necessary, have been
granted by the Centers for Medicare and Medicaid Services of
the U.S. Department of Health and Human Services. Upon
notification to the Department of approval of the payment
methodologies required under this Section and the waivers
granted under 42 CFR 433.68, all increased payments otherwise
due under this Section prior to the date of notification shall
be due and payable within 90 days of the date federal approval
is received.
On and after July 1, 2012, the Department shall reduce any
rate of reimbursement for services or other payments or alter
any methodologies authorized by this Code to reduce any rate
of reimbursement for services or other payments in accordance
with Section 5-5e.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval, the rates taking effect for services delivered on or
after August 1, 2019 shall be increased by 3.5% over the rates
in effect on June 30, 2019. The Department shall adopt rules,
including emergency rules under subsection (ii) of Section
5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this Section, including wage
increases for direct care staff.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval, the rates taking effect on the latter of the
approval date of the State Plan Amendment for these facilities
or the Waiver Amendment for the home and community-based
services settings shall include an increase sufficient to
provide a $0.26 per hour wage increase to the base wage for
non-executive staff. The Department shall adopt rules,
including emergency rules as authorized by Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section, including wage increases for
direct care staff.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval of the State Plan Amendment and the Waiver Amendment
for the home and community-based services settings, the rates
taking effect for the services delivered on or after July 1,
2020 shall include an increase sufficient to provide a $1.00
per hour wage increase for non-executive staff. For services
delivered on or after January 1, 2021, subject to federal
approval of the State Plan Amendment and the Waiver Amendment
for the home and community-based services settings, shall
include an increase sufficient to provide a $0.50 per hour
increase for non-executive staff. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this Section, including wage increases for
direct care staff.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval of the State Plan Amendment, the rates taking effect
for the residential services delivered on or after July 1,
2021, shall include an increase sufficient to provide a $0.50
per hour increase for aides in the rate methodology. For
facilities licensed by the Department of Public Health under
the ID/DD Community Care Act as ID/DD Facilities and under the
MC/DD Act as MC/DD Facilities, subject to federal approval of
the State Plan Amendment, the rates taking effect for the
residential services delivered on or after January 1, 2022
shall include an increase sufficient to provide a $1.00 per
hour increase for aides in the rate methodology. In addition,
for residential services delivered on or after January 1, 2022
such rates shall include an increase sufficient to provide
wages for all residential non-executive direct care staff,
excluding aides, at the federal Department of Labor, Bureau of
Labor Statistics' average wage as defined in rule by the
Department. The Department shall adopt rules, including
emergency rules as authorized by Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this Section.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
(305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
Special Purposes Trust Fund, to be held outside the State
Treasury by the State Treasurer as ex-officio custodian, shall
consist of (1) any federal grants received under Section
12-4.6 that are not required by Section 12-5 to be paid into
the General Revenue Fund or transferred into the Local
Initiative Fund under Section 12-10.1 or deposited in the
Employment and Training Fund under Section 12-10.3 or in the
special account established and maintained in that Fund as
provided in that Section; (2) grants, gifts or legacies of
moneys or securities received under Section 12-4.18; (3)
grants received under Section 12-4.19; and (4) funds for child
care and development services. Disbursements from this Fund
shall be only for the purposes authorized by the
aforementioned Sections.
Disbursements from this Fund shall be by warrants drawn by
the State Comptroller on receipt of vouchers duly executed and
certified by the Illinois Department of Human Services,
including payment to the Health Insurance Reserve Fund for
group insurance costs at the rate certified by the Department
of Central Management Services.
In addition to any other transfers that may be provided
for by law, the State Comptroller shall direct and the State
Treasurer shall transfer from the DHS Special Purposes Trust
Fund into the Governor's Grant Fund such amounts as may be
directed in writing by the Secretary of Human Services.
In addition to any other transfers that may be provided
for by law, the State Comptroller shall direct and the State
Treasurer shall transfer from the DHS Special Purposes Trust
Fund into the Employment and Training fund such amounts as may
be directed in writing by the Secretary of Human Services. All
federal monies received as reimbursement for expenditures from
the General Revenue Fund, and which were made for the purposes
authorized for expenditures from the DHS Special Purposes
Trust Fund, shall be deposited by the Department into the
General Revenue Fund.
(Source: P.A. 101-10, eff. 6-5-19.)
(305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
Sec. 12-10.3. Employment and Training Fund; uses.
(a) The Employment and Training Fund is hereby created in
the State Treasury for the purpose of receiving and disbursing
moneys in accordance with the provisions of Title IV-A of the
federal Social Security Act; the Food Stamp Act, Title 7 of the
United States Code; and related rules and regulations
governing the use of those moneys for the purposes of
providing employment and training services, supportive
services, cash assistance payments, short-term non-recurrent
payments, and other related social services. Beginning in
fiscal year 2022, the Employment and Training Fund may receive
revenues from State, federal, and private sources related to
child care services and programs.
(b) All federal funds received by the Illinois Department
as reimbursement for expenditures for employment and training
programs made by the Illinois Department from grants, gifts,
or legacies as provided in Section 12-4.18 or by an entity
other than the Department, and all federal funds received from
the Emergency Contingency Fund for State Temporary Assistance
for Needy Families Programs established by the American
Recovery and Reinvestment Act of 2009, shall be deposited into
the Employment and Training Fund.
(c) Except as provided in subsection (d) of this Section,
the Employment and Training Fund shall be administered by the
Illinois Department, and the Illinois Department may make
payments from the Employment and Training Fund to clients or
to public and private entities on behalf of clients for
employment and training services, supportive services, cash
assistance payments, short-term non-recurrent payments, child
care services and child care related programs, and other
related social services consistent with the purposes
authorized under this Code.
(d) (Blank).
(e) The Illinois Department shall execute a written grant
agreement contract when purchasing employment and training
services from entities qualified to provide services under the
programs. The contract shall be filed with the Illinois
Department and the State Comptroller.
(Source: P.A. 96-45, eff. 7-15-09.)
Section 3-125. The Illinois Affordable Housing Act is
amended by changing Section 5 as follows:
(310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)
Sec. 5. Illinois Affordable Housing Trust Fund.
(a) There is hereby created the Illinois Affordable
Housing Trust Fund, hereafter referred to in this Act as the
"Trust Fund" to be held as a separate fund within the State
Treasury and to be administered by the Program Administrator.
The purpose of the Trust Fund is to finance projects of the
Illinois Affordable Housing Program as authorized and approved
by the Program Administrator. The Funding Agent shall
establish, within the Trust Fund, a General Account, a Bond
Account, a Commitment Account and a Development Credits
Account. The Funding Agent shall authorize distribution of
Trust Fund moneys to the Program Administrator or a payee
designated by the Program Administrator for purposes
authorized by this Act. After receipt of the Trust Fund moneys
by the Program Administrator or designated payee, the Program
Administrator shall ensure that all those moneys are expended
for a public purpose and only as authorized by this Act.
(b) Except as otherwise provided in Section 8(c) of this
Act, there shall be deposited in the Trust Fund such amounts as
may become available under the provisions of this Act,
including, but not limited to:
(1) all receipts, including dividends, principal and
interest repayments attributable to any loans or
agreements funded from the Trust Fund;
(2) all proceeds of assets of whatever nature received
by the Program Administrator, and attributable to default
with respect to loans or agreements funded from the Trust
Fund;
(3) any appropriations, grants or gifts of funds or
property, or financial or other aid from any federal or
State agency or body, local government or any other public
organization or private individual made to the Trust Fund;
(4) any income received as a result of the investment
of moneys in the Trust Fund;
(5) all fees or charges collected by the Program
Administrator or Funding Agent pursuant to this Act;
(6) an amount equal to one half of all proceeds
collected by the Funding Agent pursuant to Section 3 of
the Real Estate Transfer Tax Act, as amended;
(7) other funds as appropriated by the General
Assembly; and
(8) any income, less costs and fees associated with
the Program Escrow, received by the Program Administrator
that is derived from Trust Fund Moneys held in the Program
Escrow prior to expenditure of such Trust Fund Moneys.
(c) Additional Trust Fund Purpose: Receipt and use of
federal funding for programs responding to the COVID-19 public
health emergency. Notwithstanding any other provision of this
Act or any other law limiting or directing the use of the Trust
Fund, the Trust Fund may receive, directly or indirectly,
federal funds from the Homeowner Assistance Fund authorized
under Section 3206 of the federal American Rescue Plan Act of
2021 (Public Law 117-2). Any such funds shall be deposited
into a Homeowner Assistance Account which shall be established
within the Trust Fund by the Funding Agent so that such funds
can be accounted for separately from other funds in the Trust
Fund. Such funds may be used only in the manner and for the
purposes authorized in Section 3206 of the American Rescue
Plan Act of 2021 and in related federal guidance. Also, the
Trust Fund may receive, directly or indirectly, federal funds
from the Emergency Rental Assistance Program authorized under
Section 3201 of the federal American Rescue Plan Act of 2021
and Section 501 of Subtitle A of Title V of Division N of the
Consolidated Appropriations Act, 2021 (Public Law 116–260).
Any such funds shall be deposited into an Emergency Rental
Assistance Account which shall be established within the Trust
Fund by the Funding Agent so that such funds can be accounted
for separately from other funds in the Trust Fund. Such funds
may be used only in the manner and for the purposes authorized
in Section 3201 of the American Rescue Plan Act of 2021 and in
related federal guidance. Expenditures under this subsection
(c) are subject to annual appropriation to the Funding Agent.
Unless used in this subsection (c), the defined terms set
forth in Section 3 shall not apply to funds received pursuant
to the American Rescue Plan Act of 2021. Notwithstanding any
other provision of this Act or any other law limiting or
directing the use of the Trust Fund, funds received under the
American Rescue Plan Act of 2021 are not subject to the terms
and provisions of this Act except as specifically set forth in
this subsection (c).
(Source: P.A. 91-357, eff. 7-29-99.)
Section 3-130. The Environmental Protection Act is amended
by changing Sections 22.15, 22.59, and 57.11 as follows:
(415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
Sec. 22.15. Solid Waste Management Fund; fees.
(a) There is hereby created within the State Treasury a
special fund to be known as the Solid Waste Management Fund, to
be constituted from the fees collected by the State pursuant
to this Section, from repayments of loans made from the Fund
for solid waste projects, from registration fees collected
pursuant to the Consumer Electronics Recycling Act, and from
amounts transferred into the Fund pursuant to Public Act
100-433. Moneys received by the Department of Commerce and
Economic Opportunity in repayment of loans made pursuant to
the Illinois Solid Waste Management Act shall be deposited
into the General Revenue Fund.
(b) The Agency shall assess and collect a fee in the amount
set forth herein from the owner or operator of each sanitary
landfill permitted or required to be permitted by the Agency
to dispose of solid waste if the sanitary landfill is located
off the site where such waste was produced and if such sanitary
landfill is owned, controlled, and operated by a person other
than the generator of such waste. The Agency shall deposit all
fees collected into the Solid Waste Management Fund. If a site
is contiguous to one or more landfills owned or operated by the
same person, the volumes permanently disposed of by each
landfill shall be combined for purposes of determining the fee
under this subsection. Beginning on July 1, 2018, and on the
first day of each month thereafter during fiscal years 2019
through 2022 2021, the State Comptroller shall direct and
State Treasurer shall transfer an amount equal to 1/12 of
$5,000,000 per fiscal year from the Solid Waste Management
Fund to the General Revenue Fund.
(1) If more than 150,000 cubic yards of non-hazardous
solid waste is permanently disposed of at a site in a
calendar year, the owner or operator shall either pay a
fee of 95 cents per cubic yard or, alternatively, the
owner or operator may weigh the quantity of the solid
waste permanently disposed of with a device for which
certification has been obtained under the Weights and
Measures Act and pay a fee of $2.00 per ton of solid waste
permanently disposed of. In no case shall the fee
collected or paid by the owner or operator under this
paragraph exceed $1.55 per cubic yard or $3.27 per ton.
(2) If more than 100,000 cubic yards but not more than
150,000 cubic yards of non-hazardous waste is permanently
disposed of at a site in a calendar year, the owner or
operator shall pay a fee of $52,630.
(3) If more than 50,000 cubic yards but not more than
100,000 cubic yards of non-hazardous solid waste is
permanently disposed of at a site in a calendar year, the
owner or operator shall pay a fee of $23,790.
(4) If more than 10,000 cubic yards but not more than
50,000 cubic yards of non-hazardous solid waste is
permanently disposed of at a site in a calendar year, the
owner or operator shall pay a fee of $7,260.
(5) If not more than 10,000 cubic yards of
non-hazardous solid waste is permanently disposed of at a
site in a calendar year, the owner or operator shall pay a
fee of $1050.
(c) (Blank).
(d) The Agency shall establish rules relating to the
collection of the fees authorized by this Section. Such rules
shall include, but not be limited to:
(1) necessary records identifying the quantities of
solid waste received or disposed;
(2) the form and submission of reports to accompany
the payment of fees to the Agency;
(3) the time and manner of payment of fees to the
Agency, which payments shall not be more often than
quarterly; and
(4) procedures setting forth criteria establishing
when an owner or operator may measure by weight or volume
during any given quarter or other fee payment period.
(e) Pursuant to appropriation, all monies in the Solid
Waste Management Fund shall be used by the Agency and the
Department of Commerce and Economic Opportunity for the
purposes set forth in this Section and in the Illinois Solid
Waste Management Act, including for the costs of fee
collection and administration, and for the administration of
(1) the Consumer Electronics Recycling Act and (2) until
January 1, 2020, the Electronic Products Recycling and Reuse
Act.
(f) The Agency is authorized to enter into such agreements
and to promulgate such rules as are necessary to carry out its
duties under this Section and the Illinois Solid Waste
Management Act.
(g) On the first day of January, April, July, and October
of each year, beginning on July 1, 1996, the State Comptroller
and Treasurer shall transfer $500,000 from the Solid Waste
Management Fund to the Hazardous Waste Fund. Moneys
transferred under this subsection (g) shall be used only for
the purposes set forth in item (1) of subsection (d) of Section
22.2.
(h) The Agency is authorized to provide financial
assistance to units of local government for the performance of
inspecting, investigating and enforcement activities pursuant
to Section 4(r) at nonhazardous solid waste disposal sites.
(i) The Agency is authorized to conduct household waste
collection and disposal programs.
(j) A unit of local government, as defined in the Local
Solid Waste Disposal Act, in which a solid waste disposal
facility is located may establish a fee, tax, or surcharge
with regard to the permanent disposal of solid waste. All
fees, taxes, and surcharges collected under this subsection
shall be utilized for solid waste management purposes,
including long-term monitoring and maintenance of landfills,
planning, implementation, inspection, enforcement and other
activities consistent with the Solid Waste Management Act and
the Local Solid Waste Disposal Act, or for any other
environment-related purpose, including but not limited to an
environment-related public works project, but not for the
construction of a new pollution control facility other than a
household hazardous waste facility. However, the total fee,
tax or surcharge imposed by all units of local government
under this subsection (j) upon the solid waste disposal
facility shall not exceed:
(1) 60¢ per cubic yard if more than 150,000 cubic
yards of non-hazardous solid waste is permanently disposed
of at the site in a calendar year, unless the owner or
operator weighs the quantity of the solid waste received
with a device for which certification has been obtained
under the Weights and Measures Act, in which case the fee
shall not exceed $1.27 per ton of solid waste permanently
disposed of.
(2) $33,350 if more than 100,000 cubic yards, but not
more than 150,000 cubic yards, of non-hazardous waste is
permanently disposed of at the site in a calendar year.
(3) $15,500 if more than 50,000 cubic yards, but not
more than 100,000 cubic yards, of non-hazardous solid
waste is permanently disposed of at the site in a calendar
year.
(4) $4,650 if more than 10,000 cubic yards, but not
more than 50,000 cubic yards, of non-hazardous solid waste
is permanently disposed of at the site in a calendar year.
(5) $650 if not more than 10,000 cubic yards of
non-hazardous solid waste is permanently disposed of at
the site in a calendar year.
The corporate authorities of the unit of local government
may use proceeds from the fee, tax, or surcharge to reimburse a
highway commissioner whose road district lies wholly or
partially within the corporate limits of the unit of local
government for expenses incurred in the removal of
nonhazardous, nonfluid municipal waste that has been dumped on
public property in violation of a State law or local
ordinance.
A county or Municipal Joint Action Agency that imposes a
fee, tax, or surcharge under this subsection may use the
proceeds thereof to reimburse a municipality that lies wholly
or partially within its boundaries for expenses incurred in
the removal of nonhazardous, nonfluid municipal waste that has
been dumped on public property in violation of a State law or
local ordinance.
If the fees are to be used to conduct a local sanitary
landfill inspection or enforcement program, the unit of local
government must enter into a written delegation agreement with
the Agency pursuant to subsection (r) of Section 4. The unit of
local government and the Agency shall enter into such a
written delegation agreement within 60 days after the
establishment of such fees. At least annually, the Agency
shall conduct an audit of the expenditures made by units of
local government from the funds granted by the Agency to the
units of local government for purposes of local sanitary
landfill inspection and enforcement programs, to ensure that
the funds have been expended for the prescribed purposes under
the grant.
The fees, taxes or surcharges collected under this
subsection (j) shall be placed by the unit of local government
in a separate fund, and the interest received on the moneys in
the fund shall be credited to the fund. The monies in the fund
may be accumulated over a period of years to be expended in
accordance with this subsection.
A unit of local government, as defined in the Local Solid
Waste Disposal Act, shall prepare and distribute to the
Agency, in April of each year, a report that details spending
plans for monies collected in accordance with this subsection.
The report will at a minimum include the following:
(1) The total monies collected pursuant to this
subsection.
(2) The most current balance of monies collected
pursuant to this subsection.
(3) An itemized accounting of all monies expended for
the previous year pursuant to this subsection.
(4) An estimation of monies to be collected for the
following 3 years pursuant to this subsection.
(5) A narrative detailing the general direction and
scope of future expenditures for one, 2 and 3 years.
The exemptions granted under Sections 22.16 and 22.16a,
and under subsection (k) of this Section, shall be applicable
to any fee, tax or surcharge imposed under this subsection
(j); except that the fee, tax or surcharge authorized to be
imposed under this subsection (j) may be made applicable by a
unit of local government to the permanent disposal of solid
waste after December 31, 1986, under any contract lawfully
executed before June 1, 1986 under which more than 150,000
cubic yards (or 50,000 tons) of solid waste is to be
permanently disposed of, even though the waste is exempt from
the fee imposed by the State under subsection (b) of this
Section pursuant to an exemption granted under Section 22.16.
(k) In accordance with the findings and purposes of the
Illinois Solid Waste Management Act, beginning January 1, 1989
the fee under subsection (b) and the fee, tax or surcharge
under subsection (j) shall not apply to:
(1) waste which is hazardous waste;
(2) waste which is pollution control waste;
(3) waste from recycling, reclamation or reuse
processes which have been approved by the Agency as being
designed to remove any contaminant from wastes so as to
render such wastes reusable, provided that the process
renders at least 50% of the waste reusable;
(4) non-hazardous solid waste that is received at a
sanitary landfill and composted or recycled through a
process permitted by the Agency; or
(5) any landfill which is permitted by the Agency to
receive only demolition or construction debris or
landscape waste.
(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
(415 ILCS 5/22.59)
Sec. 22.59. CCR surface impoundments.
(a) The General Assembly finds that:
(1) the State of Illinois has a long-standing policy
to restore, protect, and enhance the environment,
including the purity of the air, land, and waters,
including groundwaters, of this State;
(2) a clean environment is essential to the growth and
well-being of this State;
(3) CCR generated by the electric generating industry
has caused groundwater contamination and other forms of
pollution at active and inactive plants throughout this
State;
(4) environmental laws should be supplemented to
ensure consistent, responsible regulation of all existing
CCR surface impoundments; and
(5) meaningful participation of State residents,
especially vulnerable populations who may be affected by
regulatory actions, is critical to ensure that
environmental justice considerations are incorporated in
the development of, decision-making related to, and
implementation of environmental laws and rulemaking that
protects and improves the well-being of communities in
this State that bear disproportionate burdens imposed by
environmental pollution.
Therefore, the purpose of this Section is to promote a
healthful environment, including clean water, air, and land,
meaningful public involvement, and the responsible disposal
and storage of coal combustion residuals, so as to protect
public health and to prevent pollution of the environment of
this State.
The provisions of this Section shall be liberally
construed to carry out the purposes of this Section.
(b) No person shall:
(1) cause or allow the discharge of any contaminants
from a CCR surface impoundment into the environment so as
to cause, directly or indirectly, a violation of this
Section or any regulations or standards adopted by the
Board under this Section, either alone or in combination
with contaminants from other sources;
(2) construct, install, modify, operate, or close any
CCR surface impoundment without a permit granted by the
Agency, or so as to violate any conditions imposed by such
permit, any provision of this Section or any regulations
or standards adopted by the Board under this Section; or
(3) cause or allow, directly or indirectly, the
discharge, deposit, injection, dumping, spilling, leaking,
or placing of any CCR upon the land in a place and manner
so as to cause or tend to cause a violation this Section or
any regulations or standards adopted by the Board under
this Section.
(c) For purposes of this Section, a permit issued by the
Administrator of the United States Environmental Protection
Agency under Section 4005 of the federal Resource Conservation
and Recovery Act, shall be deemed to be a permit under this
Section and subsection (y) of Section 39.
(d) Before commencing closure of a CCR surface
impoundment, in accordance with Board rules, the owner of a
CCR surface impoundment must submit to the Agency for approval
a closure alternatives analysis that analyzes all closure
methods being considered and that otherwise satisfies all
closure requirements adopted by the Board under this Act.
Complete removal of CCR, as specified by the Board's rules,
from the CCR surface impoundment must be considered and
analyzed. Section 3.405 does not apply to the Board's rules
specifying complete removal of CCR. The selected closure
method must ensure compliance with regulations adopted by the
Board pursuant to this Section.
(e) Owners or operators of CCR surface impoundments who
have submitted a closure plan to the Agency before May 1, 2019,
and who have completed closure prior to 24 months after July
30, 2019 (the effective date of Public Act 101-171) this
amendatory Act of the 101st General Assembly shall not be
required to obtain a construction permit for the surface
impoundment closure under this Section.
(f) Except for the State, its agencies and institutions, a
unit of local government, or not-for-profit electric
cooperative as defined in Section 3.4 of the Electric Supplier
Act, any person who owns or operates a CCR surface impoundment
in this State shall post with the Agency a performance bond or
other security for the purpose of: (i) ensuring closure of the
CCR surface impoundment and post-closure care in accordance
with this Act and its rules; and (ii) insuring remediation of
releases from the CCR surface impoundment. The only acceptable
forms of financial assurance are: a trust fund, a surety bond
guaranteeing payment, a surety bond guaranteeing performance,
or an irrevocable letter of credit.
(1) The cost estimate for the post-closure care of a
CCR surface impoundment shall be calculated using a
30-year post-closure care period or such longer period as
may be approved by the Agency under Board or federal
rules.
(2) The Agency is authorized to enter into such
contracts and agreements as it may deem necessary to carry
out the purposes of this Section. Neither the State, nor
the Director, nor any State employee shall be liable for
any damages or injuries arising out of or resulting from
any action taken under this Section.
(3) The Agency shall have the authority to approve or
disapprove any performance bond or other security posted
under this subsection. Any person whose performance bond
or other security is disapproved by the Agency may contest
the disapproval as a permit denial appeal pursuant to
Section 40.
(g) The Board shall adopt rules establishing construction
permit requirements, operating permit requirements, design
standards, reporting, financial assurance, and closure and
post-closure care requirements for CCR surface impoundments.
Not later than 8 months after July 30, 2019 (the effective date
of Public Act 101-171) this amendatory Act of the 101st
General Assembly the Agency shall propose, and not later than
one year after receipt of the Agency's proposal the Board
shall adopt, rules under this Section. The rules must, at a
minimum:
(1) be at least as protective and comprehensive as the
federal regulations or amendments thereto promulgated by
the Administrator of the United States Environmental
Protection Agency in Subpart D of 40 CFR 257 governing CCR
surface impoundments;
(2) specify the minimum contents of CCR surface
impoundment construction and operating permit
applications, including the closure alternatives analysis
required under subsection (d);
(3) specify which types of permits include
requirements for closure, post-closure, remediation and
all other requirements applicable to CCR surface
impoundments;
(4) specify when permit applications for existing CCR
surface impoundments must be submitted, taking into
consideration whether the CCR surface impoundment must
close under the RCRA;
(5) specify standards for review and approval by the
Agency of CCR surface impoundment permit applications;
(6) specify meaningful public participation procedures
for the issuance of CCR surface impoundment construction
and operating permits, including, but not limited to,
public notice of the submission of permit applications, an
opportunity for the submission of public comments, an
opportunity for a public hearing prior to permit issuance,
and a summary and response of the comments prepared by the
Agency;
(7) prescribe the type and amount of the performance
bonds or other securities required under subsection (f),
and the conditions under which the State is entitled to
collect moneys from such performance bonds or other
securities;
(8) specify a procedure to identify areas of
environmental justice concern in relation to CCR surface
impoundments;
(9) specify a method to prioritize CCR surface
impoundments required to close under RCRA if not otherwise
specified by the United States Environmental Protection
Agency, so that the CCR surface impoundments with the
highest risk to public health and the environment, and
areas of environmental justice concern are given first
priority;
(10) define when complete removal of CCR is achieved
and specify the standards for responsible removal of CCR
from CCR surface impoundments, including, but not limited
to, dust controls and the protection of adjacent surface
water and groundwater; and
(11) describe the process and standards for
identifying a specific alternative source of groundwater
pollution when the owner or operator of the CCR surface
impoundment believes that groundwater contamination on the
site is not from the CCR surface impoundment.
(h) Any owner of a CCR surface impoundment that generates
CCR and sells or otherwise provides coal combustion byproducts
pursuant to Section 3.135 shall, every 12 months, post on its
publicly available website a report specifying the volume or
weight of CCR, in cubic yards or tons, that it sold or provided
during the past 12 months.
(i) The owner of a CCR surface impoundment shall post all
closure plans, permit applications, and supporting
documentation, as well as any Agency approval of the plans or
applications on its publicly available website.
(j) The owner or operator of a CCR surface impoundment
shall pay the following fees:
(1) An initial fee to the Agency within 6 months after
July 30, 2019 (the effective date of Public Act 101-171)
this amendatory Act of the 101st General Assembly of:
$50,000 for each closed CCR surface impoundment;
and
$75,000 for each CCR surface impoundment that have
not completed closure.
(2) Annual fees to the Agency, beginning on July 1,
2020, of:
$25,000 for each CCR surface impoundment that has
not completed closure; and
$15,000 for each CCR surface impoundment that has
completed closure, but has not completed post-closure
care.
(k) All fees collected by the Agency under subsection (j)
shall be deposited into the Environmental Protection Permit
and Inspection Fund.
(l) The Coal Combustion Residual Surface Impoundment
Financial Assurance Fund is created as a special fund in the
State treasury. Any moneys forfeited to the State of Illinois
from any performance bond or other security required under
this Section shall be placed in the Coal Combustion Residual
Surface Impoundment Financial Assurance Fund and shall, upon
approval by the Governor and the Director, be used by the
Agency for the purposes for which such performance bond or
other security was issued. The Coal Combustion Residual
Surface Impoundment Financial Assurance Fund is not subject to
the provisions of subsection (c) of Section 5 of the State
Finance Act.
(m) The provisions of this Section shall apply, without
limitation, to all existing CCR surface impoundments and any
CCR surface impoundments constructed after July 30, 2019 (the
effective date of Public Act 101-171) this amendatory Act of
the 101st General Assembly, except to the extent prohibited by
the Illinois or United States Constitutions.
(Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.)
(415 ILCS 5/57.11)
Sec. 57.11. Underground Storage Tank Fund; creation.
(a) There is hereby created in the State Treasury a
special fund to be known as the Underground Storage Tank Fund.
There shall be deposited into the Underground Storage Tank
Fund all moneys received by the Office of the State Fire
Marshal as fees for underground storage tanks under Sections 4
and 5 of the Gasoline Storage Act, fees pursuant to the Motor
Fuel Tax Law, and beginning July 1, 2013, payments pursuant to
the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act. All
amounts held in the Underground Storage Tank Fund shall be
invested at interest by the State Treasurer. All income earned
from the investments shall be deposited into the Underground
Storage Tank Fund no less frequently than quarterly. In
addition to any other transfers that may be provided for by
law, beginning on July 1, 2018 and on the first day of each
month thereafter during fiscal years 2019 through 2022 2021
only, the State Comptroller shall direct and the State
Treasurer shall transfer an amount equal to 1/12 of
$10,000,000 from the Underground Storage Tank Fund to the
General Revenue Fund. Moneys in the Underground Storage Tank
Fund, pursuant to appropriation, may be used by the Agency and
the Office of the State Fire Marshal for the following
purposes:
(1) To take action authorized under Section 57.12 to
recover costs under Section 57.12.
(2) To assist in the reduction and mitigation of
damage caused by leaks from underground storage tanks,
including but not limited to, providing alternative water
supplies to persons whose drinking water has become
contaminated as a result of those leaks.
(3) To be used as a matching amount towards federal
assistance relative to the release of petroleum from
underground storage tanks.
(4) For the costs of administering activities of the
Agency and the Office of the State Fire Marshal relative
to the Underground Storage Tank Fund.
(5) For payment of costs of corrective action incurred
by and indemnification to operators of underground storage
tanks as provided in this Title.
(6) For a total of 2 demonstration projects in amounts
in excess of a $10,000 deductible charge designed to
assess the viability of corrective action projects at
sites which have experienced contamination from petroleum
releases. Such demonstration projects shall be conducted
in accordance with the provision of this Title.
(7) Subject to appropriation, moneys in the
Underground Storage Tank Fund may also be used by the
Department of Revenue for the costs of administering its
activities relative to the Fund and for refunds provided
for in Section 13a.8 of the Motor Fuel Tax Act.
(b) Moneys in the Underground Storage Tank Fund may,
pursuant to appropriation, be used by the Office of the State
Fire Marshal or the Agency to take whatever emergency action
is necessary or appropriate to assure that the public health
or safety is not threatened whenever there is a release or
substantial threat of a release of petroleum from an
underground storage tank and for the costs of administering
its activities relative to the Underground Storage Tank Fund.
(c) Beginning July 1, 1993, the Governor shall certify to
the State Comptroller and State Treasurer the monthly amount
necessary to pay debt service on State obligations issued
pursuant to Section 6 of the General Obligation Bond Act. On
the last day of each month, the Comptroller shall order
transferred and the Treasurer shall transfer from the
Underground Storage Tank Fund to the General Obligation Bond
Retirement and Interest Fund the amount certified by the
Governor, plus any cumulative deficiency in those transfers
for prior months.
(d) Except as provided in subsection (c) of this Section,
the Underground Storage Tank Fund is not subject to
administrative charges authorized under Section 8h of the
State Finance Act that would in any way transfer any funds from
the Underground Storage Tank Fund into any other fund of the
State.
(e) Each fiscal year, subject to appropriation, the Agency
may commit up to $10,000,000 of the moneys in the Underground
Storage Tank Fund to the payment of corrective action costs
for legacy sites that meet one or more of the following
criteria as a result of the underground storage tank release:
(i) the presence of free product, (ii) contamination within a
regulated recharge area, a wellhead protection area, or the
setback zone of a potable water supply well, (iii)
contamination extending beyond the boundaries of the site
where the release occurred, or (iv) such other criteria as may
be adopted in Agency rules.
(1) Fund moneys committed under this subsection (e)
shall be held in the Fund for payment of the corrective
action costs for which the moneys were committed.
(2) The Agency may adopt rules governing the
commitment of Fund moneys under this subsection (e).
(3) This subsection (e) does not limit the use of Fund
moneys at legacy sites as otherwise provided under this
Title.
(4) For the purposes of this subsection (e), the term
"legacy site" means a site for which (i) an underground
storage tank release was reported prior to January 1,
2005, (ii) the owner or operator has been determined
eligible to receive payment from the Fund for corrective
action costs, and (iii) the Agency did not receive any
applications for payment prior to January 1, 2010.
(f) Beginning July 1, 2013, if the amounts deposited into
the Fund from moneys received by the Office of the State Fire
Marshal as fees for underground storage tanks under Sections 4
and 5 of the Gasoline Storage Act and as fees pursuant to the
Motor Fuel Tax Law during a State fiscal year are sufficient to
pay all claims for payment by the fund received during that
State fiscal year, then the amount of any payments into the
fund pursuant to the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act during that State fiscal year shall be deposited as
follows: 75% thereof shall be paid into the State treasury and
25% shall be reserved in a special account and used only for
the transfer to the Common School Fund as part of the monthly
transfer from the General Revenue Fund in accordance with
Section 8a of the State Finance Act.
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
101-636, eff. 6-10-20.)
Section 3-135. The Unified Code of Corrections is amended
by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
(730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
Sec. 3-12-3a. Contracts, leases, and business agreements.
(a) The Department shall promulgate such rules and
policies as it deems necessary to establish, manage, and
operate its Illinois Correctional Industries division for the
purpose of utilizing committed persons in the manufacture of
food stuffs, finished goods or wares. To the extent not
inconsistent with the function and role of the ICI, the
Department may enter into a contract, lease, or other type of
business agreement, not to exceed 20 years, with any private
corporation, partnership, person, or other business entity for
the purpose of utilizing committed persons in the provision of
services or for any other business or commercial enterprise
deemed by the Department to be consistent with proper training
and rehabilitation of committed persons.
In fiscal year 2021 and 2022, the Department shall oversee
the Except as otherwise provided in this paragraph, Illinois
Correctional Industries' spending authority shall be separate
and apart from the Department's budget and appropriations.
Control of Illinois Correctional Industries accounting
processes and budget requests to the General Assembly, other
budgetary processes, audits by the Office of the Auditor
General, and computer processes shall be returned to Illinois
Correctional Industries. For fiscal year 2021 and 2022, the
only, its spending authority of Illinois Correctional
Industries shall no longer be separate and apart from the
Department's budget and appropriations, and the Department
shall control its accounting processes, budgets, audits and
computer processes in accordance with any Department rules and
policies.
(b) The Department shall be permitted to construct
buildings on State property for the purposes identified in
subsection (a) and to lease for a period not to exceed 20 years
any building or portion thereof on State property for the
purposes identified in subsection (a).
(c) Any contract or other business agreement referenced in
subsection (a) shall include a provision requiring that all
committed persons assigned receive in connection with their
assignment such vocational training and/or apprenticeship
programs as the Department deems appropriate.
(d) Committed persons assigned in accordance with this
Section shall be compensated in accordance with the provisions
of Section 3-12-5.
(Source: P.A. 101-636, eff. 6-10-20.)
(730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
Sec. 3-12-6. Programs. Through its Illinois Correctional
Industries division, the Department shall establish
commercial, business, and manufacturing programs for the sale
of finished goods and processed food and beverages to the
State, its political units, agencies, and other public
institutions. Illinois Correctional Industries shall
establish, operate, and maintain manufacturing and food and
beverage production in the Department facilities and provide
food for the Department institutions and for the mental health
and developmental disabilities institutions of the Department
of Human Services and the institutions of the Department of
Veterans' Affairs.
Illinois Correctional Industries shall be administered by
a chief executive officer. The chief executive officer shall
report to the Director of the Department or the Director's
designee. The chief executive officer shall administer the
commercial and business programs of ICI for inmate workers in
the custody of the Department of Corrections.
The chief executive officer shall have such assistants as
are required for sales staff, manufacturing, budget, fiscal,
accounting, computer, human services, and personnel as
necessary to run its commercial and business programs.
Illinois Correctional Industries shall have a financial
officer who shall report to the chief executive officer. The
financial officer shall: (i) assist in the development and
presentation of the Department budget submission; (ii) manage
and control the spending authority of ICI; and (iii) provide
oversight of the financial activities of ICI, both internally
and through coordination with the Department fiscal operations
personnel, including accounting processes, budget submissions,
other budgetary processes, audits by the Office of the Auditor
General, and computer processes. For fiscal year 2021 and 2022
only, the financial officer shall coordinate and cooperate
with the Department's chief financial officer to perform the
functions listed in this paragraph.
Illinois Correctional Industries shall be located in
Springfield. The chief executive officer of Illinois
Correctional Industries shall assign personnel to direct the
production of goods and shall employ committed persons
assigned by the chief administrative officer. The Department
of Corrections may direct such other vocational programs as it
deems necessary for the rehabilitation of inmates, which shall
be separate and apart from, and not in conflict with, programs
of Illinois Correctional Industries.
(Source: P.A. 101-636, eff. 6-10-20.)
(730 ILCS 5/5-9-1.9)
Sec. 5-9-1.9. DUI analysis fee.
(a) "Crime laboratory" means a not-for-profit laboratory
substantially funded by a single unit or combination of units
of local government or the State of Illinois that regularly
employs at least one person engaged in the DUI analysis of
blood, other bodily substance, and urine for criminal justice
agencies in criminal matters and provides testimony with
respect to such examinations.
"DUI analysis" means an analysis of blood, other bodily
substance, or urine for purposes of determining whether a
violation of Section 11-501 of the Illinois Vehicle Code has
occurred.
(b) (Blank).
(c) In addition to any other disposition made under the
provisions of the Juvenile Court Act of 1987, any minor
adjudicated delinquent for an offense which if committed by an
adult would constitute a violation of Section 11-501 of the
Illinois Vehicle Code shall pay a crime laboratory DUI
analysis assessment of $150 for each adjudication. Upon
verified petition of the minor, the court may suspend payment
of all or part of the assessment if it finds that the minor
does not have the ability to pay the assessment. The parent,
guardian, or legal custodian of the minor may pay some or all
of the assessment on the minor's behalf.
(d) All crime laboratory DUI analysis assessments provided
for by this Section shall be collected by the clerk of the
court and forwarded to the appropriate crime laboratory DUI
fund as provided in subsection (f).
(e) Crime laboratory funds shall be established as
follows:
(1) A unit of local government that maintains a crime
laboratory may establish a crime laboratory DUI fund
within the office of the county or municipal treasurer.
(2) Any combination of units of local government that
maintains a crime laboratory may establish a crime
laboratory DUI fund within the office of the treasurer of
the county where the crime laboratory is situated.
(3) (Blank). The State Police DUI Fund is created as a
special fund in the State Treasury.
(f) The analysis assessment provided for in subsection (c)
of this Section shall be forwarded to the office of the
treasurer of the unit of local government that performed the
analysis if that unit of local government has established a
crime laboratory DUI fund, or to the State Treasurer for
deposit into the State Crime Laboratory Fund if the analysis
was performed by a laboratory operated by the Department of
State Police. If the analysis was performed by a crime
laboratory funded by a combination of units of local
government, the analysis assessment shall be forwarded to the
treasurer of the county where the crime laboratory is situated
if a crime laboratory DUI fund has been established in that
county. If the unit of local government or combination of
units of local government has not established a crime
laboratory DUI fund, then the analysis assessment shall be
forwarded to the State Treasurer for deposit into the State
Crime Laboratory Fund.
(g) Moneys deposited into a crime laboratory DUI fund
created under paragraphs (1) and (2) of subsection (e) of this
Section shall be in addition to any allocations made pursuant
to existing law and shall be designated for the exclusive use
of the crime laboratory. These uses may include, but are not
limited to, the following:
(1) Costs incurred in providing analysis for DUI
investigations conducted within this State.
(2) Purchase and maintenance of equipment for use in
performing analyses.
(3) Continuing education, training, and professional
development of forensic scientists regularly employed by
these laboratories.
(h) Moneys deposited in the State Crime Laboratory Fund
shall be used by State crime laboratories as designated by the
Director of State Police. These funds shall be in addition to
any allocations made according to existing law and shall be
designated for the exclusive use of State crime laboratories.
These uses may include those enumerated in subsection (g) of
this Section.
(i) Notwithstanding any other provision of law to the
contrary and in addition to any other transfers that may be
provided by law, on the effective date of this amendatory Act
of the 102nd General Assembly, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the remaining balance from the State
Police DUI Fund into the State Police Operations Assistance
Fund. Upon completion of the transfer, the State Police DUI
Fund is dissolved, and any future deposits due to that Fund and
any outstanding obligations or liabilities of that Fund shall
pass to the State Police Operations Assistance Fund.
(Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19;
100-1161, eff. 7-1-19.)
Section 3-140. The Revised Uniform Unclaimed Property Act
is amended by changing Section 15-801 as follows:
(765 ILCS 1026/15-801)
Sec. 15-801. Deposit of funds by administrator.
(a) Except as otherwise provided in this Section, the
administrator shall deposit in the Unclaimed Property Trust
Fund all funds received under this Act, including proceeds
from the sale of property under Article 7. The administrator
may deposit any amount in the Unclaimed Property Trust Fund
into the State Pensions Fund during the fiscal year at his or
her discretion; however, he or she shall, on April 15 and
October 15 of each year, deposit any amount in the Unclaimed
Property Trust Fund exceeding $2,500,000 into the State
Pensions Fund. If on either April 15 or October 15, the
administrator determines that a balance of $2,500,000 is
insufficient for the prompt payment of unclaimed property
claims authorized under this Act, the administrator may retain
more than $2,500,000 in the Unclaimed Property Trust Fund in
order to ensure the prompt payment of claims. Beginning in
State fiscal year 2023 2022, all amounts that are deposited
into the State Pensions Fund from the Unclaimed Property Trust
Fund shall be apportioned to the designated retirement systems
as provided in subsection (c-6) of Section 8.12 of the State
Finance Act to reduce their actuarial reserve deficiencies.
(b) The administrator shall make prompt payment of claims
he or she duly allows as provided for in this Act from the
Unclaimed Property Trust Fund. This shall constitute an
irrevocable and continuing appropriation of all amounts in the
Unclaimed Property Trust Fund necessary to make prompt payment
of claims duly allowed by the administrator pursuant to this
Act.
(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
ARTICLE 4. AUDIT EXPENSE FUND
Section 4-5. The State Finance Act is amended by changing
Section 6z-27 as follows:
(30 ILCS 105/6z-27)
Sec. 6z-27. All moneys in the Audit Expense Fund shall be
transferred, appropriated and used only for the purposes
authorized by, and subject to the limitations and conditions
prescribed by, the State Auditing Act.
Within 30 days after the effective date of this amendatory
Act of the 102nd 101st General Assembly, the State Comptroller
shall order transferred and the State Treasurer shall transfer
from the following funds moneys in the specified amounts for
deposit into the Audit Expense Fund:
Agricultural Premium Fund.............................145,477
Amusement Ride and Patron Safety Fund..................10,067
Assisted Living and Shared Housing Regulatory Fund......2,696
Capital Development Board Revolving Fund................1,807
Care Provider Fund for Persons with a Developmental
Disability.........................................15,438
CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,148
Chicago State University Education Improvement Fund.....4,748
Child Labor and Day and Temporary Labor Services
Enforcement Fund...................................18,662
Child Support Administrative Fund.......................5,832
Clean Air Act Permit Fund...............................1,410
Common School Fund....................................259,307
Community Mental Health Medicaid Trust Fund............23,472
Death Certificate Surcharge Fund........................4,161
Death Penalty Abolition Fund............................4,095
Department of Business Services Special Operations Fund.12,790
Department of Human Services Community Services Fund....8,744
Downstate Public Transportation Fund...................12,100
Dram Shop Fund........................................155,250
Driver Services Administration Fund.....................1,920
Drug Rebate Fund.......................................39,351
Drug Treatment Fund.......................................896
Education Assistance Fund...........................1,818,170
Emergency Public Health Fund............................7,450
Employee Classification Fund............................1,518
EMS Assistance Fund.....................................1,286
Environmental Protection Permit and Inspection Fund.......671
Estate Tax Refund Fund. 2,150
Facilities Management Revolving Fund...................33,930
Facility Licensing Fund.................................3,894
Fair and Exposition Fund................................5,904
Federal Financing Cost Reimbursement Fund...............1,579
Federal High Speed Rail Trust Fund........................517
Feed Control Fund.......................................9,601
Fertilizer Control Fund.................................8,941
Fire Prevention Fund....................................4,456
Fund for the Advancement of Education..................17,988
General Revenue Fund...............................17,653,153
General Professions Dedicated Fund......................3,567
Governor's Administrative Fund..........................4,052
Governor's Grant Fund..................................16,687
Grade Crossing Protection Fund............................629
Grant Accountability and Transparency Fund................910
Hazardous Waste Fund......................................849
Hazardous Waste Research Fund.............................528
Health and Human Services Medicaid Trust Fund..........10,635
Health Facility Plan Review Fund........................3,190
Healthcare Provider Relief Fund.......................360,142
Healthy Smiles Fund.......................................745
Home Care Services Agency Licensure Fund................2,824
Hospital Licensure Fund.................................1,313
Hospital Provider Fund................................128,466
ICJIA Violence Prevention Fund............................742
Illinois Affordable Housing Trust Fund..................7,829
Illinois Clean Water Fund...............................1,915
IMSA Income Fund.......................................12,557
Illinois Health Facilities Planning Fund................2,704
Illinois Power Agency Operations Fund..................36,874
Illinois School Asbestos Abatement Fund.................1,556
Illinois State Fair Fund...............................41,374
Illinois Veterans' Rehabilitation Fund..................1,008
Illinois Workers' Compensation Commission Operations
Fund..............................................189,581
Income Tax Refund Fund.................................53,295
Lead Poisoning Screening, Prevention, and Abatement
Fund...............................................14,747
Live and Learn Fund....................................23,420
Lobbyist Registration Administration Fund...............1,178
Local Government Distributive Fund.....................36,680
Long Term Care Monitor/Receiver Fund...................40,812
Long-Term Care Provider Fund...........................18,266
Mandatory Arbitration Fund..............................1,618
Medical Interagency Program Fund..........................890
Mental Health Fund.....................................10,924
Metabolic Screening and Treatment Fund.................35,159
Monitoring Device Driving Permit Administration Fee Fund.2,355
Motor Fuel Tax Fund....................................36,804
Motor Vehicle License Plate Fund.......................13,274
Motor Vehicle Theft Prevention and Insurance Verification
Trust Fund..........................................8,773
Multiple Sclerosis Research Fund..........................670
Nuclear Safety Emergency Preparedness Fund.............17,663
Nursing Dedicated and Professional Fund.................2,667
Open Space Lands Acquisition and Development Fund.......1,463
Partners for Conservation Fund.........................75,235
Personal Property Tax Replacement Fund.................85,166
Pesticide Control Fund.................................44,745
Plumbing Licensure and Program Fund.....................5,297
Professional Services Fund..............................6,549
Public Health Laboratory Services Revolving Fund........9,044
Public Transportation Fund.............................47,744
Radiation Protection Fund...............................6,575
Renewable Energy Resources Trust Fund...................8,169
Road Fund.............................................284,307
Regional Transportation Authority Occupation and Use Tax
Replacement Fund....................................1,278
School Infrastructure Fund..............................8,938
Secretary of State DUI Administration Fund..............2,044
Secretary of State Identification Security and Theft
Prevention Fund....................................15,122
Secretary of State Police Services Fund...................815
Secretary of State Special License Plate Fund...........4,441
Secretary of State Special Services Fund...............21,797
Securities Audit and Enforcement Fund...................8,480
Solid Waste Management Fund.............................1,427
Special Education Medicaid Matching Fund................5,854
State and Local Sales Tax Reform Fund...................2,742
State Construction Account Fund........................69,387
State Gaming Fund......................................89,997
State Garage Revolving Fund............................10,788
State Lottery Fund....................................343,580
State Pensions Fund...................................500,000
State Treasurer's Bank Services Trust Fund................913
Supreme Court Special Purposes Fund.....................1,704
Tattoo and Body Piercing Establishment Registration Fund..724
Tax Compliance and Administration Fund..................1,847
Tobacco Settlement Recovery Fund.......................27,854
Tourism Promotion Fund.................................42,180
Trauma Center Fund......................................5,128
Underground Storage Tank Fund...........................3,473
University of Illinois Hospital Services Fund...........7,505
Vehicle Inspection Fund.................................4,863
Weights and Measures Fund..............................25,431
Youth Alcoholism and Substance Abuse Prevention Fund.....857.
Aggregate Operations Regulatory Fund......................806
Agricultural Premium Fund..............................21,601
Anna Veterans Home Fund...............................14,618
Appraisal Administration Fund..........................4,086
Attorney General Court Ordered and Voluntary Compliance
Payment Projects Fund..............................17,446
Attorney General Whistleblower Reward and
Protection Fund.....................................7,344
Bank and Trust Company Fund............................87,912
Brownfields Redevelopment Fund............................550
Capital Development Board Revolving Fund................1,724
Care Provider Fund for Persons with a Developmental
Disability..........................................5,445
CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
Cemetery Oversight Licensing and Disciplinary Fund......4,432
Chicago State University Education Improvement Fund.....5,211
Child Support Administrative Fund.......................3,088
Clean Air Act Permit Fund...............................6,766
Coal Technology Development Assistance Fund............11,280
Commitment to Human Services Fund.....................103,833
Common School Fund....................................411,164
Community Mental Health Medicaid Trust Fund............10,138
Community Water Supply Laboratory Fund....................548
Corporate Franchise Tax Refund Fund.......................751
Credit Union Fund......................................19,740
Cycle Rider Safety Training Fund..........................982
DCFS Children's Services Fund.........................273,107
Department of Business Services Special
Operations Fund.....................................4,386
Department of Corrections Reimbursement and
Education Fund.....................................36,230
Department of Human Services Community Services Fund....4,757
Design Professionals Administration and
Investigation Fund..................................5,198
Downstate Public Transportation Fund...................42,630
Downstate Transit Improvement Fund......................1,807
Drivers Education Fund..................................1,351
Drug Rebate Fund.......................................21,955
Drug Treatment Fund.......................................508
Education Assistance Fund...........................1,901,464
Environmental Protection Permit and Inspection Fund.....5,397
Estate Tax Refund Fund....................................637
Facilities Management Revolving Fund...................13,775
Fair and Exposition Fund..................................863
Federal High Speed Rail Trust Fund......................9,230
Federal Workforce Training Fund.......................208,014
Feed Control Fund.......................................1,319
Fertilizer Control Fund.................................1,247
Fire Prevention Fund....................................3,876
Fund for the Advancement of Education..................46,221
General Professions Dedicated Fund.....................26,266
General Revenue Fund...............................17,653,153
Grade Crossing Protection Fund..........................3,737
Hazardous Waste Fund....................................3,625
Health and Human Services Medicaid Trust Fund...........5,263
Healthcare Provider Relief Fund.......................115,415
Horse Racing Fund.....................................184,337
Hospital Provider Fund.................................62,701
Illinois Affordable Housing Trust Fund..................7,103
Illinois Charity Bureau Fund............................2,108
Illinois Clean Water Fund...............................8,679
Illinois Forestry Development Fund......................6,189
Illinois Gaming Law Enforcement Fund....................1,277
Illinois Power Agency Operations Fund..................43,568
Illinois State Dental Disciplinary Fund.................4,344
Illinois State Fair Fund................................5,690
Illinois State Medical Disciplinary Fund...............20,283
Illinois State Pharmacy Disciplinary Fund...............9,856
Illinois Veterans Assistance Fund.......................2,494
Illinois Workers' Compensation Commission
Operations Fund.....................................2,896
IMSA Income Fund........................................8,012
Income Tax Refund Fund................................152,206
Insurance Financial Regulation Fund...................104,597
Insurance Premium Tax Refund Fund.......................9,901
Insurance Producer Administration Fund................105,702
International Tourism Fund..............................7,000
LaSalle Veterans Home Fund.............................31,489
LEADS Maintenance Fund....................................607
Live and Learn Fund.....................................8,302
Local Government Distributive Fund....................102,508
Local Tourism Fund.....................................28,421
Long-Term Care Provider Fund............................7,140
Manteno Veterans Home Fund.............................47,417
Medical Interagency Program Fund..........................669
Mental Health Fund......................................7,492
Monitoring Device Driving Permit Administration Fee Fund..762
Motor Carrier Safety Inspection Fund....................1,114
Motor Fuel Tax Fund...................................141,788
Motor Vehicle License Plate Fund........................5,366
Nursing Dedicated and Professional Fund................10,746
Open Space Lands Acquisition and Development Fund......25,584
Optometric Licensing and Disciplinary Board Fund........1,099
Partners for Conservation Fund.........................20,187
Pawnbroker Regulation Fund..............................1,072
Personal Property Tax Replacement Fund.................88,655
Pesticide Control Fund..................................5,617
Professional Services Fund..............................2,795
Professions Indirect Cost Fund........................180,536
Public Pension Regulation Fund..........................8,434
Public Transportation Fund.............................97,777
Quincy Veterans Home Fund..............................57,745
Real Estate License Administration Fund................32,015
Regional Transportation Authority Occupation
and Use Tax Replacement Fund........................3,123
Registered Certified Public Accountants' Administration
and Disciplinary Fund...............................2,560
Renewable Energy Resources Trust Fund.....................797
Rental Housing Support Program Fund.......................949
Residential Finance Regulatory Fund....................20,349
Road Fund.............................................557,727
Roadside Memorial Fund....................................582
Salmon Fund...............................................548
Savings Bank Regulatory Fund............................2,100
School Infrastructure Fund.............................18,703
Secretary of State DUI Administration Fund................867
Secretary of State Identification Security
and Theft Prevention Fund...........................4,660
Secretary of State Special License Plate Fund...........1,772
Secretary of State Special Services Fund................7,839
Securities Audit and Enforcement Fund...................2,879
Small Business Environmental Assistance Fund..............588
Solid Waste Management Fund.............................7,389
Special Education Medicaid Matching Fund................3,388
State and Local Sales Tax Reform Fund...................6,573
State Asset Forfeiture Fund.............................1,213
State Construction Account Fund.......................129,461
State Crime Laboratory Fund.............................2,462
State Gaming Fund.....................................188,862
State Garage Revolving Fund.............................4,303
State Lottery Fund....................................145,905
State Offender DNA Identification System Fund...........1,075
State Pensions Fund...................................500,000
State Police DUI Fund.....................................839
State Police Firearm Services Fund......................4,981
State Police Services Fund.............................11,660
State Police Vehicle Fund...............................5,514
State Police Whistleblower Reward and Protection Fund...2,822
State Small Business Credit Initiative Fund............15,061
Subtitle D Management Fund..............................1,067
Supplemental Low-Income Energy Assistance Fund.........68,016
Tax Compliance and Administration Fund..................4,713
Technology Management Revolving Fund..................257,409
Tobacco Settlement Recovery Fund........................4,825
Tourism Promotion Fund.................................66,211
Traffic and Criminal Conviction Surcharge Fund........226,070
Underground Storage Tank Fund..........................19,110
University of Illinois Hospital Services Fund...........3,813
Vehicle Inspection Fund.................................9,673
Violent Crime Victims Assistance Fund..................12,233
Weights and Measures Fund...............................5,245
Working Capital Revolving Fund.........................27,245
Notwithstanding any provision of the law to the contrary,
the General Assembly hereby authorizes the use of such funds
for the purposes set forth in this Section.
These provisions do not apply to funds classified by the
Comptroller as federal trust funds or State trust funds. The
Audit Expense Fund may receive transfers from those trust
funds only as directed herein, except where prohibited by the
terms of the trust fund agreement. The Auditor General shall
notify the trustees of those funds of the estimated cost of the
audit to be incurred under the Illinois State Auditing Act for
the fund. The trustees of those funds shall direct the State
Comptroller and Treasurer to transfer the estimated amount to
the Audit Expense Fund.
The Auditor General may bill entities that are not subject
to the above transfer provisions, including private entities,
related organizations and entities whose funds are
locally-held, for the cost of audits, studies, and
investigations incurred on their behalf. Any revenues received
under this provision shall be deposited into the Audit Expense
Fund.
In the event that moneys on deposit in any fund are
unavailable, by reason of deficiency or any other reason
preventing their lawful transfer, the State Comptroller shall
order transferred and the State Treasurer shall transfer the
amount deficient or otherwise unavailable from the General
Revenue Fund for deposit into the Audit Expense Fund.
On or before December 1, 1992, and each December 1
thereafter, the Auditor General shall notify the Governor's
Office of Management and Budget (formerly Bureau of the
Budget) of the amount estimated to be necessary to pay for
audits, studies, and investigations in accordance with the
Illinois State Auditing Act during the next succeeding fiscal
year for each State fund for which a transfer or reimbursement
is anticipated.
Beginning with fiscal year 1994 and during each fiscal
year thereafter, the Auditor General may direct the State
Comptroller and Treasurer to transfer moneys from funds
authorized by the General Assembly for that fund. In the event
funds, including federal and State trust funds but excluding
the General Revenue Fund, are transferred, during fiscal year
1994 and during each fiscal year thereafter, in excess of the
amount to pay actual costs attributable to audits, studies,
and investigations as permitted or required by the Illinois
State Auditing Act or specific action of the General Assembly,
the Auditor General shall, on September 30, or as soon
thereafter as is practicable, direct the State Comptroller and
Treasurer to transfer the excess amount back to the fund from
which it was originally transferred.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
ARTICLE 5. GRADE CROSSING PROTECTION
Section 5-5. The Motor Fuel Tax Law is amended by changing
Section 8 as follows:
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in subsection (a-1) of this
Section, Section 8a, subdivision (h)(1) of Section 12a,
Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
money received by the Department under this Act, including
payments made to the Department by member jurisdictions
participating in the International Fuel Tax Agreement, shall
be deposited in a special fund in the State treasury, to be
known as the "Motor Fuel Tax Fund", and shall be used as
follows:
(a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account
Fund in the State Treasury; the remainder of the tax collected
on special fuel under paragraph (b) of Section 2 and Section
13a of this Act shall be deposited into the Road Fund;
(a-1) Beginning on July 1, 2019, an amount equal to the
amount of tax collected under subsection (a) of Section 2 as a
result of the increase in the tax rate under Public Act 101-32
this amendatory Act of the 101st General Assembly shall be
transferred each month into the Transportation Renewal Fund; .
(b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
(c) $3,500,000 shall be transferred each month to the
Grade Crossing Protection Fund to be used as follows: not less
than $12,000,000 each fiscal year shall be used for the
construction or reconstruction of rail highway grade
separation structures; $2,250,000 in fiscal years 2004 through
2009 and $3,000,000 in fiscal year 2010 and each fiscal year
thereafter shall be transferred to the Transportation
Regulatory Fund and shall be accounted for as part of the rail
carrier portion of such funds and shall be used to pay the cost
of administration of the Illinois Commerce Commission's
railroad safety program in connection with its duties under
subsection (3) of Section 18c-7401 of the Illinois Vehicle
Code, with the remainder to be used by the Department of
Transportation upon order of the Illinois Commerce Commission,
to pay that part of the cost apportioned by such Commission to
the State to cover the interest of the public in the use of
highways, roads, streets, or pedestrian walkways in the county
highway system, township and district road system, or
municipal street system as defined in the Illinois Highway
Code, as the same may from time to time be amended, for
separation of grades, for installation, construction or
reconstruction of crossing protection or reconstruction,
alteration, relocation including construction or improvement
of any existing highway necessary for access to property or
improvement of any grade crossing and grade crossing surface
including the necessary highway approaches thereto of any
railroad across the highway or public road, or for the
installation, construction, reconstruction, or maintenance of
safety treatments to deter trespassing or a pedestrian walkway
over or under a railroad right-of-way, as provided for in and
in accordance with Section 18c-7401 of the Illinois Vehicle
Code. The Commission may order up to $2,000,000 per year in
Grade Crossing Protection Fund moneys for the improvement of
grade crossing surfaces and up to $300,000 per year for the
maintenance and renewal of 4-quadrant gate vehicle detection
systems located at non-high speed rail grade crossings. The
Commission shall not order more than $2,000,000 per year in
Grade Crossing Protection Fund moneys for pedestrian walkways.
In entering orders for projects for which payments from the
Grade Crossing Protection Fund will be made, the Commission
shall account for expenditures authorized by the orders on a
cash rather than an accrual basis. For purposes of this
requirement an "accrual basis" assumes that the total cost of
the project is expended in the fiscal year in which the order
is entered, while a "cash basis" allocates the cost of the
project among fiscal years as expenditures are actually made.
To meet the requirements of this subsection, the Illinois
Commerce Commission shall develop annual and 5-year project
plans of rail crossing capital improvements that will be paid
for with moneys from the Grade Crossing Protection Fund. The
annual project plan shall identify projects for the succeeding
fiscal year and the 5-year project plan shall identify
projects for the 5 directly succeeding fiscal years. The
Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
(d) of the amount remaining after allocations provided for
in subsections (a), (a-1), (b), and (c), a sufficient amount
shall be reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation in
performing its duties imposed by the Illinois Highway Code
for supervising the use of motor fuel tax funds
apportioned to municipalities, counties and road
districts;
(3) refunds provided for in Section 13, refunds for
overpayment of decal fees paid under Section 13a.4 of this
Act, and refunds provided for under the terms of the
International Fuel Tax Agreement referenced in Section
14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State Comptroller
and Treasurer from the Motor Fuel Tax Fund to the Vehicle
Inspection Fund, and for the period July 1, 1994 through
June 30, 2000, one-twelfth of $25,000,000 each month, for
the period July 1, 2000 through June 30, 2003, one-twelfth
of $30,000,000 each month, and $15,000,000 on July 1,
2003, and $15,000,000 on January 1, 2004, and $15,000,000
on each July 1 and October 1, or as soon thereafter as may
be practical, during the period July 1, 2004 through June
30, 2012, and $30,000,000 on June 1, 2013, or as soon
thereafter as may be practical, and $15,000,000 on July 1
and October 1, or as soon thereafter as may be practical,
during the period of July 1, 2013 through June 30, 2015,
for the administration of the Vehicle Emissions Inspection
Law of 2005, to be transferred by the State Comptroller
and Treasurer from the Motor Fuel Tax Fund into the
Vehicle Inspection Fund;
(4.5) beginning on July 1, 2019, the costs of the
Environmental Protection Agency for the administration of
the Vehicle Emissions Inspection Law of 2005 shall be
paid, subject to appropriation, from the Motor Fuel Tax
Fund into the Vehicle Inspection Fund; beginning in 2019,
no later than December 31 of each year, or as soon
thereafter as practical, the State Comptroller shall
direct and the State Treasurer shall transfer from the
Vehicle Inspection Fund to the Motor Fuel Tax Fund any
balance remaining in the Vehicle Inspection Fund in excess
of $2,000,000;
(5) amounts ordered paid by the Court of Claims; and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel
Tax Agreement. The Department shall certify these amounts
to the Comptroller by the 15th day of each month; the
Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (a-1), (b), (c), and (d), the remaining
amount shall be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning
January 1, 2000, 45.6% shall be deposited as follows:
(A) 37% into the State Construction Account Fund,
and
(B) 63% into the Road Fund, $1,250,000 of which
shall be reserved each month for the Department of
Transportation to be used in accordance with the
provisions of Sections 6-901 through 6-906 of the
Illinois Highway Code;
(2) Until January 1, 2000, 41.6%, and beginning
January 1, 2000, 54.4% shall be transferred to the
Department of Transportation to be distributed as follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having
less than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
If a township is dissolved under Article 24 of the
Township Code, McHenry County shall receive any moneys
that would have been distributed to the township under
this subparagraph, except that a municipality that assumes
the powers and responsibilities of a road district under
paragraph (6) of Section 24-35 of the Township Code shall
receive any moneys that would have been distributed to the
township in a percent equal to the area of the dissolved
road district or portion of the dissolved road district
over which the municipality assumed the powers and
responsibilities compared to the total area of the
dissolved township. The moneys received under this
subparagraph shall be used in the geographic area of the
dissolved township. If a township is reconstituted as
provided under Section 24-45 of the Township Code, McHenry
County or a municipality shall no longer be distributed
moneys under this subparagraph.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the
population of the municipality as determined by the last
preceding census for the purpose of determining the allotment
for that municipality. If the population of any municipality
was not determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject
to approval of the Department which may make such corrections
as it ascertains to be necessary.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees
received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State
shall, on or before April 15 of each year, transmit to the
Department of Transportation a full and complete report
showing the amount of motor vehicle license fees received from
the residents of each county, respectively, during the
preceding calendar year. The Department of Transportation
shall, each month, use for allotment purposes the last such
report received from the Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the
total mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or
district roads in the respective road districts bears to the
total mileage of all such township or district roads in the
county. After July 1 of any year prior to 2011, no allocation
shall be made for any road district unless it levied a tax for
road and bridge purposes in an amount which will require the
extension of such tax against the taxable property in any such
road district at a rate of not less than either .08% of the
value thereof, based upon the assessment for the year
immediately prior to the year in which such tax was levied and
as equalized by the Department of Revenue or, in DuPage
County, an amount equal to or greater than $12,000 per mile of
road under the jurisdiction of the road district, whichever is
less. Beginning July 1, 2011 and each July 1 thereafter, an
allocation shall be made for any road district if it levied a
tax for road and bridge purposes. In counties other than
DuPage County, if the amount of the tax levy requires the
extension of the tax against the taxable property in the road
district at a rate that is less than 0.08% of the value
thereof, based upon the assessment for the year immediately
prior to the year in which the tax was levied and as equalized
by the Department of Revenue, then the amount of the
allocation for that road district shall be a percentage of the
maximum allocation equal to the percentage obtained by
dividing the rate extended by the district by 0.08%. In DuPage
County, if the amount of the tax levy requires the extension of
the tax against the taxable property in the road district at a
rate that is less than the lesser of (i) 0.08% of the value of
the taxable property in the road district, based upon the
assessment for the year immediately prior to the year in which
such tax was levied and as equalized by the Department of
Revenue, or (ii) a rate that will yield an amount equal to
$12,000 per mile of road under the jurisdiction of the road
district, then the amount of the allocation for the road
district shall be a percentage of the maximum allocation equal
to the percentage obtained by dividing the rate extended by
the district by the lesser of (i) 0.08% or (ii) the rate that
will yield an amount equal to $12,000 per mile of road under
the jurisdiction of the road district.
Prior to 2011, if any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602, and
6-603 of the Illinois Highway Code, and such tax was levied in
an amount which would require extension at a rate of not less
than .08% of the value of the taxable property thereof, as
equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a
proper compliance with this Section and shall qualify such
road district for an allotment under this Section. Beginning
in 2011 and thereafter, if any road district has levied a
special tax for road purposes under Sections 6-601, 6-602, and
6-603 of the Illinois Highway Code, and the tax was levied in
an amount that would require extension at a rate of not less
than 0.08% of the value of the taxable property of that road
district, as equalized or assessed by the Department of
Revenue or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road under the jurisdiction of the
road district, whichever is less, that levy shall be deemed a
proper compliance with this Section and shall qualify such
road district for a full, rather than proportionate, allotment
under this Section. If the levy for the special tax is less
than 0.08% of the value of the taxable property, or, in DuPage
County if the levy for the special tax is less than the lesser
of (i) 0.08% or (ii) $12,000 per mile of road under the
jurisdiction of the road district, and if the levy for the
special tax is more than any other levy for road and bridge
purposes, then the levy for the special tax qualifies the road
district for a proportionate, rather than full, allotment
under this Section. If the levy for the special tax is equal to
or less than any other levy for road and bridge purposes, then
any allotment under this Section shall be determined by the
other levy for road and bridge purposes.
Prior to 2011, if a township has transferred to the road
and bridge fund money which, when added to the amount of any
tax levy of the road district would be the equivalent of a tax
levy requiring extension at a rate of at least .08%, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax
levy, shall be deemed a proper compliance with this Section
and shall qualify the road district for an allotment under
this Section.
In counties in which a property tax extension limitation
is imposed under the Property Tax Extension Limitation Law,
road districts may retain their entitlement to a motor fuel
tax allotment or, beginning in 2011, their entitlement to a
full allotment if, at the time the property tax extension
limitation was imposed, the road district was levying a road
and bridge tax at a rate sufficient to entitle it to a motor
fuel tax allotment and continues to levy the maximum allowable
amount after the imposition of the property tax extension
limitation. Any road district may in all circumstances retain
its entitlement to a motor fuel tax allotment or, beginning in
2011, its entitlement to a full allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
As used in this Section, the term "road district" means
any road district, including a county unit road district,
provided for by the Illinois Highway Code; and the term
"township or district road" means any road in the township and
district road system as defined in the Illinois Highway Code.
For the purposes of this Section, "township or district road"
also includes such roads as are maintained by park districts,
forest preserve districts and conservation districts. The
Department of Transportation shall determine the mileage of
all township and district roads for the purposes of making
allotments and allocations of motor fuel tax funds for use in
road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may
invest these funds until their use is required and the
interest earned by these investments shall be limited to the
same uses as the principal funds.
(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
101-493, eff. 8-23-19; revised 9-24-19.)
Section 5-10. The Illinois Vehicle Code is amended by
changing Section 18c-7401 as follows:
(625 ILCS 5/18c-7401) (from Ch. 95 1/2, par. 18c-7401)
Sec. 18c-7401. Safety Requirements for Track, Facilities,
and Equipment.
(1) General Requirements. Each rail carrier shall,
consistent with rules, orders, and regulations of the Federal
Railroad Administration, construct, maintain, and operate all
of its equipment, track, and other property in this State in
such a manner as to pose no undue risk to its employees or the
person or property of any member of the public.
(2) Adoption of Federal Standards. The track safety
standards and accident/incident standards promulgated by the
Federal Railroad Administration shall be safety standards of
the Commission. The Commission may, in addition, adopt by
reference in its regulations other federal railroad safety
standards, whether contained in federal statutes or in
regulations adopted pursuant to such statutes.
(3) Railroad Crossings. No public road, highway, or street
shall hereafter be constructed across the track of any rail
carrier at grade, nor shall the track of any rail carrier be
constructed across a public road, highway or street at grade,
without having first secured the permission of the Commission;
provided, that this Section shall not apply to the replacement
of lawfully existing roads, highways, and tracks. No public
pedestrian bridge or subway shall be constructed across the
track of any rail carrier without having first secured the
permission of the Commission. The Commission shall have the
right to refuse its permission or to grant it upon such terms
and conditions as it may prescribe. The Commission shall have
power to determine and prescribe the manner, including the
particular point of crossing, and the terms of installation,
operation, maintenance, use, and protection of each such
crossing.
The Commission shall also have power, after a hearing, to
require major alteration of or to abolish any crossing,
heretofore or hereafter established, when in its opinion, the
public safety requires such alteration or abolition, and,
except in cities, villages, and incorporated towns of
1,000,000 or more inhabitants, to vacate and close that part
of the highway on such crossing altered or abolished and cause
barricades to be erected across such highway in such manner as
to prevent the use of such crossing as a highway, when, in the
opinion of the Commission, the public convenience served by
the crossing in question is not such as to justify the further
retention thereof; or to require a separation of grades, at
railroad-highway grade crossings; or to require a separation
of grades at any proposed crossing where a proposed public
highway may cross the tracks of any rail carrier or carriers;
and to prescribe, after a hearing of the parties, the terms
upon which such separations shall be made and the proportion
in which the expense of the alteration or abolition of such
crossings or the separation of such grades, having regard to
the benefits, if any, accruing to the rail carrier or any party
in interest, shall be divided between the rail carrier or
carriers affected, or between such carrier or carriers and the
State, county, municipality or other public authority in
interest. However, a public hearing by the Commission to
abolish a crossing shall not be required when the public
highway authority in interest vacates the highway. In such
instance the rail carrier, following notification to the
Commission and the highway authority, shall remove any grade
crossing warning devices and the grade crossing surface.
The Commission shall also have power by its order to
require the reconstruction, minor alteration, minor
relocation, or improvement of any crossing (including the
necessary highway approaches thereto) of any railroad across
any highway or public road, pedestrian bridge, or pedestrian
subway, whether such crossing be at grade or by overhead
structure or by subway, whenever the Commission finds after a
hearing or without a hearing as otherwise provided in this
paragraph that such reconstruction, alteration, relocation, or
improvement is necessary to preserve or promote the safety or
convenience of the public or of the employees or passengers of
such rail carrier or carriers. By its original order or
supplemental orders in such case, the Commission may direct
such reconstruction, alteration, relocation, or improvement to
be made in such manner and upon such terms and conditions as
may be reasonable and necessary and may apportion the cost of
such reconstruction, alteration, relocation, or improvement
and the subsequent maintenance thereof, having regard to the
benefits, if any, accruing to the railroad or any party in
interest, between the rail carrier or carriers and public
utilities affected, or between such carrier or carriers and
public utilities and the State, county, municipality or other
public authority in interest. The cost to be so apportioned
shall include the cost of changes or alterations in the
equipment of public utilities affected as well as the cost of
the relocation, diversion or establishment of any public
highway, made necessary by such reconstruction, alteration,
relocation, or improvement of said crossing. A hearing shall
not be required in those instances when the Commission enters
an order confirming a written stipulation in which the
Commission, the public highway authority or other public
authority in interest, the rail carrier or carriers affected,
and in instances involving the use of the Grade Crossing
Protection Fund, the Illinois Department of Transportation,
agree on the reconstruction, alteration, relocation, or
improvement and the subsequent maintenance thereof and the
division of costs of such changes of any grade crossing
(including the necessary highway approaches thereto) of any
railroad across any highway, pedestrian bridge, or pedestrian
subway.
The Commission shall also have power to enter into
stipulated agreements with a rail carrier or rail carriers or
public authorities to fund, provide, install, and maintain
safety treatments to deter trespassing on railroad property in
accordance with paragraph (1) of Section 18c-7503 at locations
approved by such rail carrier or rail carriers following a
diagnostic evaluation between the Commission and the rail
carrier or rail carriers, including any public authority in
interest or the Federal Railroad Administration, and to order
the allocation of the cost of those treatments and their
installation and maintenance from the Grade Crossing
Protection Fund. Safety treatments approved under this
paragraph by the Commission shall be deemed adequate and
appropriate.
Every rail carrier operating in the State of Illinois
shall construct and maintain every highway crossing over its
tracks within the State so that the roadway at the
intersection shall be as flush with the rails as superelevated
curves will allow, and, unless otherwise ordered by the
Commission, shall construct and maintain the approaches
thereto at a grade of not more than 5% within the right of way
for a distance of not less the 6 feet on each side of the
centerline of such tracks; provided, that the grades at the
approaches may be maintained in excess of 5% only when
authorized by the Commission.
Every rail carrier operating within this State shall
remove from its right of way at all railroad-highway grade
crossings within the State, such brush, shrubbery, and trees
as is reasonably practical for a distance of not less than 500
feet in either direction from each grade crossing. The
Commission shall have power, upon its own motion, or upon
complaint, and after having made proper investigation, to
require the installation of adequate and appropriate luminous
reflective warning signs, luminous flashing signals, crossing
gates illuminated at night, or other protective devices in
order to promote and safeguard the health and safety of the
public. Luminous flashing signal or crossing gate devices
installed at grade crossings, which have been approved by the
Commission, shall be deemed adequate and appropriate. The
Commission shall have authority to determine the number, type,
and location of such signs, signals, gates, or other
protective devices which, however, shall conform as near as
may be with generally recognized national standards, and the
Commission shall have authority to prescribe the division of
the cost of the installation and subsequent maintenance of
such signs, signals, gates, or other protective devices
between the rail carrier or carriers, the public highway
authority or other public authority in interest, and in
instances involving the use of the Grade Crossing Protection
Fund, the Illinois Department of Transportation. Except where
train crews provide flagging of the crossing to road users,
yield signs shall be installed at all highway intersections
with every grade crossing in this State that is not equipped
with automatic warning devices, such as luminous flashing
signals or crossing gate devices. A stop sign may be used in
lieu of the yield sign when an engineering study conducted in
cooperation with the highway authority and the Illinois
Department of Transportation has determined that a stop sign
is warranted. If the Commission has ordered the installation
of luminous flashing signal or crossing gate devices at a
grade crossing not equipped with active warning devices, the
Commission shall order the installation of temporary stop
signs at the highway intersection with the grade crossing
unless an engineering study has determined that a stop sign is
not appropriate. If a stop sign is not appropriate, the
Commission may order the installation of other appropriate
supplemental signing as determined by an engineering study.
The temporary signs shall remain in place until the luminous
flashing signal or crossing gate devices have been installed.
The rail carrier is responsible for the installation and
subsequent maintenance of any required signs. The permanent
signs shall be in place by July 1, 2011.
No railroad may change or modify the warning device system
at a railroad-highway grade crossing, including warning
systems interconnected with highway traffic control signals,
without having first received the approval of the Commission.
The Commission shall have the further power, upon application,
upon its own motion, or upon complaint and after having made
proper investigation, to require the interconnection of grade
crossing warning devices with traffic control signals at
highway intersections located at or near railroad crossings
within the distances described by the State Manual on Uniform
Traffic Control Devices adopted pursuant to Section 11-301 of
this Code. In addition, State and local authorities may not
install, remove, modernize, or otherwise modify traffic
control signals at a highway intersection that is
interconnected or proposed to be interconnected with grade
crossing warning devices when the change affects the number,
type, or location of traffic control devices on the track
approach leg or legs of the intersection or the timing of the
railroad preemption sequence of operation until the Commission
has approved the installation, removal, modernization, or
modification. Commission approval shall be limited to
consideration of issues directly affecting the public safety
at the railroad-highway grade crossing. The electrical circuit
devices, alternate warning devices, and preemption sequences
shall conform as nearly as possible, considering the
particular characteristics of the crossing and intersection
area, to the State manual adopted by the Illinois Department
of Transportation pursuant to Section 11-301 of this Code and
such federal standards as are made applicable by subsection
(2) of this Section. In order to carry out this authority, the
Commission shall have the authority to determine the number,
type, and location of traffic control devices on the track
approach leg or legs of the intersection and the timing of the
railroad preemption sequence of operation. The Commission
shall prescribe the division of costs for installation and
maintenance of all devices required by this paragraph between
the railroad or railroads and the highway authority in
interest and in instances involving the use of the Grade
Crossing Protection Fund or a State highway, the Illinois
Department of Transportation.
Any person who unlawfully or maliciously removes, throws
down, damages or defaces any sign, signal, gate, or other
protective device, located at or near any public grade
crossing, shall be guilty of a petty offense and fined not less
than $50 nor more than $200 for each offense. In addition to
fines levied under the provisions of this Section a person
adjudged guilty hereunder may also be directed to make
restitution for the costs of repair or replacement, or both,
necessitated by his misconduct.
It is the public policy of the State of Illinois to enhance
public safety by establishing safe grade crossings. In order
to implement this policy, the Illinois Commerce Commission is
directed to conduct public hearings and to adopt specific
criteria by July 1, 1994, that shall be adhered to by the
Illinois Commerce Commission in determining if a grade
crossing should be opened or abolished. The following factors
shall be considered by the Illinois Commerce Commission in
developing the specific criteria for opening and abolishing
grade crossings:
(a) timetable speed of passenger trains;
(b) distance to an alternate crossing;
(c) accident history for the last 5 years;
(d) number of vehicular traffic and posted speed
limits;
(e) number of freight trains and their timetable
speeds;
(f) the type of warning device present at the grade
crossing;
(g) alignments of the roadway and railroad, and the
angle of intersection of those alignments;
(h) use of the grade crossing by trucks carrying
hazardous materials, vehicles carrying passengers for
hire, and school buses; and
(i) use of the grade crossing by emergency vehicles.
The Illinois Commerce Commission, upon petition to open or
abolish a grade crossing, shall enter an order opening or
abolishing the crossing if it meets the specific criteria
adopted by the Commission.
Except as otherwise provided in this subsection (3), in no
instance shall a grade crossing be permanently closed without
public hearing first being held and notice of such hearing
being published in an area newspaper of local general
circulation.
(4) Freight Trains; Radio Communications. The Commission
shall after hearing and order require that every main line
railroad freight train operating on main tracks outside of
yard limits within this State shall be equipped with a radio
communication system. The Commission after notice and hearing
may grant exemptions from the requirements of this Section as
to secondary and branch lines.
(5) Railroad Bridges and Trestles; Walkway and Handrail.
In cases in which the Commission finds the same to be practical
and necessary for safety of railroad employees, bridges and
trestles, over and upon which railroad trains are operated,
shall include as a part thereof, a safe and suitable walkway
and handrail on one side only of such bridge or trestle, and
such handrail shall be located at the outer edge of the walkway
and shall provide a clearance of not less than 8 feet, 6
inches, from the center line of the nearest track, measured at
right angles thereto.
(6) Packages Containing Articles for First Aid to Injured
on Trains.
(a) All rail carriers shall provide a first aid kit
that contains, at a minimum, those articles prescribed by
the Commission, on each train or engine, for first aid to
persons who may be injured in the course of the operation
of such trains.
(b) A vehicle, excluding a taxi cab used in an
emergency situation, operated by a contract carrier
transporting railroad employees in the course of their
employment shall be equipped with a readily available
first aid kit that contains, as a minimum, the same
articles that are required on each train or engine.
(7) Abandoned Bridges, Crossings, and Other Rail Plant.
The Commission shall have authority, after notice and hearing,
to order:
(a) the removal of any abandoned railroad tracks from
roads, streets or other thoroughfares in this State; and
(b) the removal of abandoned overhead railroad
structures crossing highways, waterways, or railroads.
The Commission may equitably apportion the cost of such
actions between the rail carrier or carriers, public
utilities, and the State, county, municipality, township, road
district, or other public authority in interest.
(8) Railroad-Highway Bridge Clearance. A vertical
clearance of not less than 23 feet above the top of rail shall
be provided for all new or reconstructed highway bridges
constructed over a railroad track. The Commission may permit a
lesser clearance if it determines that the 23-foot clearance
standard cannot be justified based on engineering,
operational, and economic conditions.
(9) Right of Access To Railroad Property.
(a) A community antenna television company franchised
by a municipality or county pursuant to the Illinois
Municipal Code or the Counties Code, respectively, shall
not enter upon any real estate or rights-of-way in the
possession or control of a railroad subject to the
jurisdiction of the Illinois Commerce Commission unless
the community antenna television company first complies
with the applicable provisions of subparagraph (f) of
Section 11-42-11.1 of the Illinois Municipal Code or
subparagraph (f) of Section 5-1096 of the Counties Code.
(b) Notwithstanding any provision of law to the
contrary, this subsection (9) applies to all entries of
railroad rights-of-way involving a railroad subject to the
jurisdiction of the Illinois Commerce Commission by a
community antenna television company and shall govern in
the event of any conflict with any other provision of law.
(c) This subsection (9) applies to any entry upon any
real estate or right-of-way in the possession or control
of a railroad subject to the jurisdiction of the Illinois
Commerce Commission for the purpose of or in connection
with the construction, or installation of a community
antenna television company's system or facilities
commenced or renewed on or after August 22, 2017 (the
effective date of Public Act 100-251).
(d) Nothing in Public Act 100-251 shall be construed
to prevent a railroad from negotiating other terms and
conditions or the resolution of any dispute in relation to
an entry upon or right of access as set forth in this
subsection (9).
(e) For purposes of this subsection (9):
"Broadband service", "cable operator", and "holder"
have the meanings given to those terms under Section
21-201 of the Public Utilities Act.
"Community antenna television company" includes, in
the case of real estate or rights-of-way in possession of
or in control of a railroad, a holder, cable operator, or
broadband service provider.
(f) Beginning on August 22, 2017 (the effective date
of Public Act 100-251), the Transportation Division of the
Illinois Commerce Commission shall include in its annual
Crossing Safety Improvement Program report a brief
description of the number of cases decided by the Illinois
Commerce Commission and the number of cases that remain
pending before the Illinois Commerce Commission under this
subsection (9) for the period covered by the report.
(Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
ARTICLE 6. SPORTS FACILITIES AUTHORITY
Section 6-5. The State Finance Act is amended by changing
Section 8.25-4 as follows:
(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
Sec. 8.25-4. All moneys in the Illinois Sports Facilities
Fund are allocated to and shall be transferred, appropriated
and used only for the purposes authorized by, and subject to,
the limitations and conditions of this Section.
All moneys deposited pursuant to Section 13.1 of "An Act
in relation to State revenue sharing with local governmental
entities", as amended, and all moneys deposited with respect
to the $5,000,000 deposit, but not the additional $8,000,000
advance applicable before July 1, 2001, or the Advance Amount
applicable on and after that date, pursuant to Section 6 of
"The Hotel Operators' Occupation Tax Act", as amended, into
the Illinois Sports Facilities Fund shall be credited to the
Subsidy Account within the Fund. All moneys deposited with
respect to the additional $8,000,000 advance applicable before
July 1, 2001, or the Advance Amount applicable on and after
that date, but not the $5,000,000 deposit, pursuant to Section
6 of "The Hotel Operators' Occupation Tax Act", as amended,
into the Illinois Sports Facilities Fund shall be credited to
the Advance Account within the Fund.
Beginning with fiscal year 1989 and continuing for each
fiscal year thereafter through and including fiscal year 2001,
no less than 30 days before the beginning of such fiscal year
(except as soon as may be practicable after the effective date
of this amendatory Act of 1988 with respect to fiscal year
1989) the Chairman of the Illinois Sports Facilities Authority
shall certify to the State Comptroller and the State
Treasurer, without taking into account any revenues or
receipts of the Authority, the lesser of (a) $18,000,000 and
(b) the sum of (i) the amount anticipated to be required by the
Authority during the fiscal year to pay principal of and
interest on, and other payments relating to, its obligations
issued or to be issued under Section 13 of the Illinois Sports
Facilities Authority Act, including any deposits required to
reserve funds created under any indenture or resolution
authorizing issuance of the obligations and payments to
providers of credit enhancement, (ii) the amount anticipated
to be required by the Authority during the fiscal year to pay
obligations under the provisions of any management agreement
with respect to a facility or facilities owned by the
Authority or of any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
Beginning with fiscal year 2002 and continuing for each
fiscal year thereafter, no less than 30 days before the
beginning of such fiscal year, the Chairman of the Illinois
Sports Facilities Authority shall certify to the State
Comptroller and the State Treasurer, without taking into
account any revenues or receipts of the Authority, the lesser
of (a) an amount equal to the sum of the Advance Amount plus
$10,000,000 and (b) the sum of (i) the amount anticipated to be
required by the Authority during the fiscal year to pay
principal of and interest on, and other payments relating to,
its obligations issued or to be issued under Section 13 of the
Illinois Sports Facilities Authority Act, including any
deposits required to reserve funds created under any indenture
or resolution authorizing issuance of the obligations and
payments to providers of credit enhancement, (ii) the amount
anticipated to be required by the Authority during the fiscal
year to pay obligations under the provisions of any management
agreement with respect to a facility or facilities owned by
the Authority or any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
A copy of any certification made by the Chairman under the
preceding 2 paragraphs shall be filed with the Governor and
the Mayor of the City of Chicago. The Chairman may file an
amended certification from time to time.
Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 1988 and thereafter
continuing on the first day of each month during each fiscal
year through and including fiscal year 2001, the Comptroller
shall order paid and the Treasurer shall pay to the Authority
the amount in the Illinois Sports Facilities Fund until (x)
the lesser of $10,000,000 or the amount appropriated for
payment to the Authority from amounts credited to the Subsidy
Account and (y) the lesser of $8,000,000 or the difference
between the amount appropriated for payment to the Authority
during the fiscal year and $10,000,000 has been paid from
amounts credited to the Advance Account.
Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 2001, and thereafter
continuing on the first day of each month during each fiscal
year thereafter, the Comptroller shall order paid and the
Treasurer shall pay to the Authority the amount in the
Illinois Sports Facilities Fund until (x) the lesser of
$10,000,000 or the amount appropriated for payment to the
Authority from amounts credited to the Subsidy Account and (y)
the lesser of the Advance Amount or the difference between the
amount appropriated for payment to the Authority during the
fiscal year and $10,000,000 has been paid from amounts
credited to the Advance Account.
Provided that all amounts deposited in the Illinois Sports
Facilities Fund and credited to the Subsidy Account, to the
extent requested pursuant to the Chairman's certification,
have been paid, on June 30, 1989, and on June 30 of each year
thereafter, all amounts remaining in the Subsidy Account of
the Illinois Sports Facilities Fund shall be transferred by
the State Treasurer one-half to the General Revenue Fund in
the State Treasury and one-half to the City Tax Fund. Provided
that all amounts appropriated from the Illinois Sports
Facilities Fund, to the extent requested pursuant to the
Chairman's certification, have been paid, on June 30, 1989,
and on June 30 of each year thereafter, all amounts remaining
in the Advance Account of the Illinois Sports Facilities Fund
shall be transferred by the State Treasurer to the General
Revenue Fund in the State Treasury.
For purposes of this Section, the term "Advance Amount"
means, for fiscal year 2002, $22,179,000, and for subsequent
fiscal years through fiscal year 2033 2032, 105.615% of the
Advance Amount for the immediately preceding fiscal year,
rounded up to the nearest $1,000.
(Source: P.A. 91-935, eff. 6-1-01.)
Section 6-10. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
Sec. 6. Filing of returns and distribution of proceeds.
Except as provided hereinafter in this Section, on or
before the last day of each calendar month, every person
engaged in the business of renting, leasing or letting rooms
in a hotel in this State during the preceding calendar month
shall file a return with the Department, stating:
1. The name of the operator;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of renting,
leasing or letting rooms in a hotel in this State;
3. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms to permanent residents during such
preceding calendar month;
5. Total amount of other exclusions from gross rental
receipts allowed by this Act;
6. Gross rental receipts which were received by him
during the preceding calendar month and upon the basis of
which the tax is imposed;
7. The amount of tax due;
8. Such other reasonable information as the Department
may require.
If the operator's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year;
with the return for July, August and September of a given year
being due by October 31 of such year, and with the return for
October, November and December of a given year being due by
January 31 of the following year.
If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 31 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act concerning
the time within which an operator may file his return, in the
case of any operator who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such operator shall file a final return under this Act with the
Department not more than 1 month after discontinuing such
business.
Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in
the course of his business and he shall include such value in
his return. Such determination shall be subject to review and
revision by the Department in the manner hereinafter provided
for the correction of returns.
Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
The person filing the return herein provided for shall, at
the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax and supplying data to the
Department on request.
If any payment provided for in this Section exceeds the
operator's liabilities under this Act, as shown on an original
return, the Department may authorize the operator to credit
such excess payment against liability subsequently to be
remitted to the Department under this Act, in accordance with
reasonable rules adopted by the Department. If the Department
subsequently determines that all or any part of the credit
taken was not actually due to the operator, the operator's
discount shall be reduced by an amount equal to the difference
between the discount as applied to the credit taken and that
actually due, and that operator shall be liable for penalties
and interest on such difference.
There shall be deposited in the Build Illinois Fund in the
State Treasury for each State fiscal year 40% of the amount of
total net proceeds from the tax imposed by subsection (a) of
Section 3. Of the remaining 60%, $5,000,000 shall be deposited
in the Illinois Sports Facilities Fund and credited to the
Subsidy Account each fiscal year by making monthly deposits in
the amount of 1/8 of $5,000,000 plus cumulative deficiencies
in such deposits for prior months, and an additional
$8,000,000 shall be deposited in the Illinois Sports
Facilities Fund and credited to the Advance Account each
fiscal year by making monthly deposits in the amount of 1/8 of
$8,000,000 plus any cumulative deficiencies in such deposits
for prior months; provided, that for fiscal years ending after
June 30, 2001, the amount to be so deposited into the Illinois
Sports Facilities Fund and credited to the Advance Account
each fiscal year shall be increased from $8,000,000 to the
then applicable Advance Amount and the required monthly
deposits beginning with July 2001 shall be in the amount of 1/8
of the then applicable Advance Amount plus any cumulative
deficiencies in those deposits for prior months. (The deposits
of the additional $8,000,000 or the then applicable Advance
Amount, as applicable, during each fiscal year shall be
treated as advances of funds to the Illinois Sports Facilities
Authority for its corporate purposes to the extent paid to the
Authority or its trustee and shall be repaid into the General
Revenue Fund in the State Treasury by the State Treasurer on
behalf of the Authority pursuant to Section 19 of the Illinois
Sports Facilities Authority Act, as amended. If in any fiscal
year the full amount of the then applicable Advance Amount is
not repaid into the General Revenue Fund, then the deficiency
shall be paid from the amount in the Local Government
Distributive Fund that would otherwise be allocated to the
City of Chicago under the State Revenue Sharing Act.)
For purposes of the foregoing paragraph, the term "Advance
Amount" means, for fiscal year 2002, $22,179,000, and for
subsequent fiscal years through fiscal year 2033 2032,
105.615% of the Advance Amount for the immediately preceding
fiscal year, rounded up to the nearest $1,000.
Of the remaining 60% of the amount of total net proceeds
prior to August 1, 2011 from the tax imposed by subsection (a)
of Section 3 after all required deposits in the Illinois
Sports Facilities Fund, the amount equal to 8% of the net
revenue realized from this Act plus an amount equal to 8% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during the
preceding month shall be deposited in the Local Tourism Fund
each month for purposes authorized by Section 605-705 of the
Department of Commerce and Economic Opportunity Law (20 ILCS
605/605-705). Of the remaining 60% of the amount of total net
proceeds beginning on August 1, 2011 from the tax imposed by
subsection (a) of Section 3 after all required deposits in the
Illinois Sports Facilities Fund, an amount equal to 8% of the
net revenue realized from this Act plus an amount equal to 8%
of the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during the
preceding month shall be deposited as follows: 18% of such
amount shall be deposited into the Chicago Travel Industry
Promotion Fund for the purposes described in subsection (n) of
Section 5 of the Metropolitan Pier and Exposition Authority
Act and the remaining 82% of such amount shall be deposited
into the Local Tourism Fund each month for purposes authorized
by Section 605-705 of the Department of Commerce and Economic
Opportunity Law. Beginning on August 1, 1999 and ending on
July 31, 2011, an amount equal to 4.5% of the net revenue
realized from the Hotel Operators' Occupation Tax Act during
the preceding month shall be deposited into the International
Tourism Fund for the purposes authorized in Section 605-707 of
the Department of Commerce and Economic Opportunity Law.
Beginning on August 1, 2011, an amount equal to 4.5% of the net
revenue realized from this Act during the preceding month
shall be deposited as follows: 55% of such amount shall be
deposited into the Chicago Travel Industry Promotion Fund for
the purposes described in subsection (n) of Section 5 of the
Metropolitan Pier and Exposition Authority Act and the
remaining 45% of such amount deposited into the International
Tourism Fund for the purposes authorized in Section 605-707 of
the Department of Commerce and Economic Opportunity Law. "Net
revenue realized for a month" means the revenue collected by
the State under that Act during the previous month less the
amount paid out during that same month as refunds to taxpayers
for overpayment of liability under that Act.
After making all these deposits, all other proceeds of the
tax imposed under subsection (a) of Section 3 shall be
deposited in the Tourism Promotion Fund in the State Treasury.
All moneys received by the Department from the additional tax
imposed under subsection (b) of Section 3 shall be deposited
into the Build Illinois Fund in the State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the operator's last State income
tax return. If the total receipts of the business as reported
in the State income tax return do not agree with the gross
receipts reported to the Department for the same period, the
operator shall attach to his annual information return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The operator's annual information
return to the Department shall also disclose pay roll
information of the operator's business during the year covered
by such return and any additional reasonable information which
the Department deems would be helpful in determining the
accuracy of the monthly, quarterly or annual tax returns by
such operator as hereinbefore provided for in this Section.
If the annual information return required by this Section
is not filed when and as required the taxpayer shall be liable
for a penalty in an amount determined in accordance with
Section 3-4 of the Uniform Penalty and Interest Act until such
return is filed as required, the penalty to be assessed and
collected in the same manner as any other penalty provided for
in this Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to an
operator who is not required to file an income tax return with
the United States Government.
(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
Section 6-15. The Illinois Sports Facilities Authority Act
is amended by changing Section 13 as follows:
(70 ILCS 3205/13) (from Ch. 85, par. 6013)
Sec. 13. Bonds and notes.
(A) (1) The Authority may at any time and from time to time
issue bonds and notes for any corporate purpose, including the
establishment of reserves and the payment of interest and
costs of issuance. In this Act the term "bonds" includes notes
of any kind, interim certificates, refunding bonds, or any
other evidence of obligation for borrowed money issued under
this Section 13. Bonds may be issued in one or more series and
may be payable and secured either on a parity with or
separately from other bonds.
(2) The bonds of any issue shall be payable solely from all
or any part of the property or revenues of the Authority,
including, without limitation:
(i) Rents, rates, fees, charges or other revenues
payable to or any receipts of the Authority, including
amounts which are deposited pursuant to the Act with a
trustee for bondholders;
(ii) Payments by financial institutions, insurance
companies, or others pursuant to letters or lines of
credit, policies of insurance, or purchase agreements;
(iii) Investment earnings from funds or accounts
maintained pursuant to a bond resolution or trust
agreement; and
(iv) Proceeds of refunding bonds.
(3) Bonds may be authorized by a resolution of the
Authority and may be secured by a trust agreement by and
between the Authority and a corporate trustee or trustees,
which may be any trust company or bank having the powers of a
trust company within or without the State. Bonds may:
(i) Mature at a time or times, whether as serial bonds
or as term bonds or both, not exceeding 40 years from their
respective dates of issue;
(ii) Notwithstanding the provision of "An Act to
authorize public corporations to issue bonds, other
evidences of indebtedness and tax anticipation warrants
subject to interest rate limitations set forth therein",
approved May 26, 1970, as now or hereafter amended, or any
other provision of law, bear interest at any fixed or
variable rate or rates determined by the method provided
in the resolution or trust agreement;
(iii) Be payable at a time or times, in the
denominations and form, either coupon or registered or
both, and carry the registration and privileges as to
exchange, transfer or conversion and for the replacement
of mutilated, lost, or destroyed bonds as the resolution
or trust agreement may provide;
(iv) Be payable in lawful money of the United States
at a designated place;
(v) Be subject to the terms of purchase, payment,
redemption, refunding or refinancing that the resolution
or trust agreement provides;
(vi) Be executed by the manual or facsimile signatures
of the officers of the Authority designated by the
Authority which signatures shall be valid at delivery even
for one who has ceased to hold office; and
(vii) Be sold in the manner and upon the terms
determined by the Authority.
(B) Any resolution or trust agreement may contain
provisions which shall be a part of the contract with the
holders of the bonds as to:
(1) Pledging, assigning or directing the use,
investment, or disposition of all or any part of the
revenues of the Authority or proceeds or benefits of any
contract including, without limit, any management
agreement or assistance agreement and conveying or
otherwise securing any property or property rights;
(2) The setting aside of loan funding deposits, debt
service reserves, capitalized interest accounts,
replacement or operating reserves, cost of issuance
accounts and sinking funds, and the regulation,
investment, and disposition thereof;
(3) Limitations on the purposes to which or the
investments in which the proceeds of sale of any issue of
bonds or the Authority's revenues and receipts may be
applied or made;
(4) Limitations on the issue of additional bonds, the
terms upon which additional bonds may be issued and
secured, the terms upon which additional bonds may rank on
a parity with, or be subordinate or superior to, other
bonds;
(5) The refunding, advance refunding or refinancing of
outstanding bonds;
(6) The procedure, if any, by which the terms of any
contract with bondholders may be altered or amended and
the amount of bonds and holders of which must consent
thereto, and the manner in which consent shall be given;
(7) Defining the acts or omissions which shall
constitute a default in the duties of the Authority to
holders of bonds and providing the rights or remedies of
such holders in the event of a default which may include
provisions restricting individual right of action by
bondholders;
(8) Providing for guarantees, pledges of property,
letters of credit, or other security, or insurance for the
benefit of bondholders; and
(9) Any other matter relating to the bonds which the
Authority determines appropriate.
(C) No member of the Authority nor any person executing
the bonds shall be liable personally on the bonds or subject to
any personal liability by reason of the issuance of the bonds.
(D) The Authority may enter into agreements with agents,
banks, insurers, or others for the purpose of enhancing the
marketability of or security for its bonds.
(E) (1) A pledge by the Authority of revenues and receipts
as security for an issue of bonds or for the performance of its
obligations under any management agreement or assistance
agreement shall be valid and binding from the time when the
pledge is made.
(2) The revenues and receipts pledged shall immediately be
subject to the lien of the pledge without any physical
delivery or further act, and the lien of any pledge shall be
valid and binding against any person having any claim of any
kind in tort, contract or otherwise against the Authority,
irrespective of whether the person has notice.
(3) No resolution, trust agreement, management agreement
or assistance agreement or any financing statement,
continuation statement, or other instrument adopted or entered
into by the Authority need be filed or recorded in any public
record other than the records of the Authority in order to
perfect the lien against third persons, regardless of any
contrary provision of law.
(F) The Authority may issue bonds to refund, advance
refund or refinance any of its bonds then outstanding,
including the payment of any redemption premium and any
interest accrued or to accrue to the earliest or any
subsequent date of redemption, purchase or maturity of the
bonds. Refunding or advance refunding bonds may be issued for
the public purposes of realizing savings in the effective
costs of debt service, directly or through a debt
restructuring, for alleviating impending or actual default, or
for paying principal of, redemption premium, if any, and
interest on bonds as they mature or are subject to redemption,
and may be issued in one or more series in an amount in excess
of that of the bonds to be refunded.
(G) At no time shall the total outstanding bonds and notes
of the Authority issued under this Section 13 exceed (i)
$150,000,000 in connection with facilities owned by the
Authority or in connection with other authorized corporate
purposes of the Authority and (ii) $399,000,000 in connection
with facilities owned by a governmental owner other than the
Authority; however, the limit on the total outstanding bond
and notes set forth in this sentence shall not apply to any
refunding or restructuring bonds issued by the Authority on
and after the effective date of this amendatory Act of the
102nd General Assembly but prior to December 31, 2024. Bonds
which are being paid or retired by issuance, sale or delivery
of bonds or notes, and bonds or notes for which sufficient
funds have been deposited with the paying agent or trustee to
provide for payment of principal and interest thereon, and any
redemption premium, as provided in the authorizing resolution,
shall not be considered outstanding for the purposes of this
paragraph.
(H) The bonds and notes of the Authority shall not be
indebtedness of the City of Chicago, of the State, or of any
political subdivision of the State other than the Authority.
The bonds and notes of the Authority are not general
obligations of the State of Illinois or the City of Chicago, or
of any other political subdivision of the State other than the
Authority, and are not secured by a pledge of the full faith
and credit of the State of Illinois or the City of Chicago, or
of any other political subdivision of the State other than the
Authority, and the holders of bonds and notes of the Authority
may not require the levy or imposition by the State or the City
of Chicago, or any other political subdivision of the State
other than the Authority, of any taxes or, except as provided
in this Act, the application of revenues or funds of the State
of Illinois or the City of Chicago or any other political
subdivision of the State other than the Authority to the
payment of bonds and notes of the Authority.
(I) In order to provide for the payment of debt service
requirements (including amounts for reserve funds and to pay
the costs of credit enhancements) on bonds issued pursuant to
this Act, the Authority may provide in any trust agreement
securing such bonds for a pledge and assignment of its right to
all amounts to be received from the Illinois Sports Facilities
Fund and for a pledge and assignment (subject to the terms of
any management agreement or assistance agreement) of all taxes
and other amounts to be received under Section 19 of this Act
and may further provide by written notice to the State
Treasurer and State Comptroller (which notice shall constitute
a direction to those officers) for a direct payment of these
amounts to the trustee for its bondholders.
(J) The State of Illinois pledges to and agrees with the
holders of the bonds and notes of the Authority issued
pursuant to this Act that the State will not limit or alter the
rights and powers vested in the Authority by this Act so as to
impair the terms of any contract made by the Authority with
such holders or in any way impair the rights and remedies of
such holders until such bonds and notes, together with
interest thereon, with interest on any unpaid installments of
interest, and all costs and expenses in connection with any
action or proceedings by or on behalf of such holders, are
fully met and discharged. In addition, the State pledges to
and agrees with the holders of the bonds and notes of the
Authority issued pursuant to this Act that the State will not
limit or alter the basis on which State funds are to be
allocated, deposited and paid to the Authority as provided in
this Act, or the use of such funds, so as to impair the terms
of any such contract. The Authority is authorized to include
these pledges and agreements of the State in any contract with
the holders of bonds or notes issued pursuant to this Section.
Nothing in this amendatory Act of the 102nd General Assembly
is intended to limit or alter the rights and powers of the
Authority so as to impair the terms of any contract made by the
Authority with the holders of the bonds and notes of the
Authority issued pursuant to this Act.
(Source: P.A. 91-935, eff. 6-1-01.)
ARTICLE 7. LAW ENFORCEMENT TRAINING
Section 7-5. The Illinois Motor Vehicle Theft Prevention
and Insurance Verification Act is amended by adding Section
8.6 as follows:
(20 ILCS 4005/8.6 new)
Sec. 8.6. State Police Training and Academy Fund; Law
Enforcement Training Fund. Before April 1 of each year, each
insurer engaged in writing private passenger motor vehicle
insurance coverage that is included in Class 2 and Class 3 of
Section 4 of the Illinois Insurance Code, as a condition of its
authority to transact business in this State, shall collect
and remit to the Department of Insurance an amount equal to $4,
or a lesser amount determined by the Illinois Law Enforcement
Training Board by rule, multiplied by the insurer's total
earned car years of private passenger motor vehicle insurance
policies providing physical damage insurance coverage written
in this State during the preceding calendar year. Of the
amounts collected under this Section, the Department of
Insurance shall deposit 10% into the State Police Training and
Academy Fund and 90% into the Law Enforcement Training Fund.
Section 7-10. The State Finance Act is amended by adding
Sections 5.935, 5.936, 6z-125, and 6z-126 as follows:
(30 ILCS 105/5.935 new)
Sec. 5.935. The State Police Training and Academy Fund.
(30 ILCS 105/5.936 new)
Sec. 5.936. The Law Enforcement Training Fund.
(30 ILCS 105/6z-125 new)
Sec. 6z-125. State Police Training and Academy Fund. The
State Police Training and Academy Fund is hereby created as a
special fund in the State treasury. Moneys in the Fund shall
consist of: (i) 10% of the revenue from increasing the
insurance producer license fees, as provided under subsection
(a-5) of Section 500-135 of the Illinois Insurance Code; and
(ii) 10% of the moneys collected from auto insurance policy
fees under Section 8.6 of the Illinois Motor Vehicle Theft
Prevention and Insurance Verification Act. This Fund shall be
used by the Illinois State Police to fund training and other
State Police institutions, including, but not limited to,
forensic laboratories.
(30 ILCS 105/6z-126 new)
Sec. 6z-126. Law Enforcement Training Fund. The Law
Enforcement Training Fund is hereby created as a special fund
in the State treasury. Moneys in the Fund shall consist of: (i)
90% of the revenue from increasing the insurance producer
license fees, as provided under subsection (a-5) of Section
500-135 of the Illinois Insurance Code; and (ii) 90% of the
moneys collected from auto insurance policy fees under Section
8.6 of the Illinois Motor Vehicle Theft Prevention and
Insurance Verification Act. This Fund shall be used by the
Illinois Law Enforcement Training and Standards Board to fund
law enforcement certification compliance and the development
and provision of basic courses by Board-approved academics,
and in-service courses by approved academies.
Section 7-15. The Illinois Insurance Code is amended by
changing Section 500-135 as follows:
(215 ILCS 5/500-135)
(Section scheduled to be repealed on January 1, 2027)
Sec. 500-135. Fees.
(a) The fees required by this Article are as follows:
(1) a fee of $215 $180 for a person who is a resident
of Illinois, and $380 $250 for a person who is not a
resident of Illinois, payable once every 2 years for an
insurance producer license;
(2) a fee of $50 for the issuance of a temporary
insurance producer license;
(3) a fee of $150 payable once every 2 years for a
business entity;
(4) an annual $50 fee for a limited line producer
license issued under items (1) through (8) of subsection
(a) of Section 500-100;
(5) a $50 application fee for the processing of a
request to take the written examination for an insurance
producer license;
(6) an annual registration fee of $1,000 for
registration of an education provider;
(7) a certification fee of $50 for each certified
pre-licensing or continuing education course and an annual
fee of $20 for renewing the certification of each such
course;
(8) a fee of $215 $180 for a person who is a resident
of Illinois, and $380 $250 for a person who is not a
resident of Illinois, payable once every 2 years for a car
rental limited line license;
(9) a fee of $200 payable once every 2 years for a
limited lines license other than the licenses issued under
items (1) through (8) of subsection (a) of Section
500-100, a car rental limited line license, or a
self-service storage facility limited line license;
(10) a fee of $50 payable once every 2 years for a
self-service storage facility limited line license.
(a-5) Beginning on July 1, 2021, an amount equal to the
additional amount of revenue collected under paragraphs (1)
and (8) of subsection (a) as a result of the increase in the
fees under this amendatory Act of the 102nd General Assembly
shall be transferred annually, with 10% of that amount paid
into the State Police Training and Academy Fund and 90% of that
amount paid into the Law Enforcement Training Fund.
(b) Except as otherwise provided, all fees paid to and
collected by the Director under this Section shall be paid
promptly after receipt thereof, together with a detailed
statement of such fees, into a special fund in the State
Treasury to be known as the Insurance Producer Administration
Fund. The moneys deposited into the Insurance Producer
Administration Fund may be used only for payment of the
expenses of the Department in the execution, administration,
and enforcement of the insurance laws of this State, and shall
be appropriated as otherwise provided by law for the payment
of those expenses with first priority being any expenses
incident to or associated with the administration and
enforcement of this Article.
(Source: P.A. 98-159, eff. 8-2-13.)
ARTICLE 8. INVEST IN KIDS
Section 8-5. The Illinois Administrative Procedure Act is
amended by adding Section 5-45.13 as follows:
(5 ILCS 100/5-45.13 new)
Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To
provide for the expeditious and timely implementation of the
changes made to Sections 5 and 10 of, and the addition of
Section 7.5 to, the Invest in Kids Act by this amendatory Act
of the 102nd General Assembly, emergency rules implementing
the changes made to Sections 5 and 10 of, and the addition of
Section 7.5 to, the Invest in Kids Act by this amendatory Act
of the 102nd General Assembly may be adopted by the Department
of Revenue in accordance with Section 5-45. The adoption of
emergency rules authorized by Section 5-45 and this Section is
deemed to be necessary for the public interest, safety, and
welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
Section 8-10. The Invest in Kids Act is amended by
changing Sections 5, 10, and 65 and by adding Section 7.5 as
follows:
(35 ILCS 40/5)
(Section scheduled to be repealed on January 1, 2024)
Sec. 5. Definitions. As used in this Act:
"Authorized contribution" means the contribution amount
that is listed on the contribution authorization certificate
issued to the taxpayer.
"Board" means the State Board of Education.
"Contribution" means a donation made by the taxpayer
during the taxable year for providing scholarships as provided
in this Act.
"Custodian" means, with respect to eligible students, an
Illinois resident who is a parent or legal guardian of the
eligible student or students.
"Department" means the Department of Revenue.
"Eligible student" means a child who:
(1) is a member of a household whose federal adjusted
gross income the year before he or she initially receives
a scholarship under this program, as determined by the
Department, does not exceed 300% of the federal poverty
level and, once the child receives a scholarship, does not
exceed 400% of the federal poverty level;
(2) is eligible to attend a public elementary school
or high school in Illinois in the semester immediately
preceding the semester for which he or she first receives
a scholarship or is starting school in Illinois for the
first time when he or she first receives a scholarship;
and
(3) resides in Illinois while receiving a scholarship.
"Family member" means a parent, child, or sibling, whether
by whole blood, half blood, or adoption; spouse; or stepchild.
"Focus district" means a school district which has a
school that is either (i) a school that has one or more
subgroups in which the average student performance is at or
below the State average for the lowest 10% of student
performance in that subgroup or (ii) a school with an average
graduation rate of less than 60% and not identified for
priority.
"Jointly administered CTE program" means a program or set
of programs within a non-public school located in Illinois, as
determined by the State Board of Education pursuant to Section
7.5 of this Act.
"Necessary costs and fees" includes the customary charge
for instruction and use of facilities in general and the
additional fixed fees charged for specified purposes that are
required generally of non-scholarship recipients for each
academic period for which the scholarship applicant actually
enrolls, including costs associated with student assessments,
but does not include fees payable only once and other
contingent deposits that are refundable in whole or in part.
The Board may prescribe, by rules consistent with this Act,
detailed provisions concerning the computation of necessary
costs and fees.
"Scholarship granting organization" means an entity that:
(1) is exempt from taxation under Section 501(c)(3) of
the Internal Revenue Code;
(2) uses at least 95% of the qualified contributions
received during a taxable year for scholarships;
(3) provides scholarships to students according to the
guidelines of this Act;
(4) deposits and holds qualified contributions and any
income derived from qualified contributions in an account
that is separate from the organization's operating fund or
other funds until such qualified contributions or income
are withdrawn for use; and
(5) is approved to issue certificates of receipt.
"Technical academy" means a non-public school located in
Illinois that: (1) registers with the Board pursuant to
Section 2-3.25 of the School Code; and (2) operates or will
operate a jointly administered CTE program as the primary
focus of the school. To maintain its status as a technical
academy, the non-public school must obtain recognition from
the Board pursuant to Section 2-3.25o of the School Code
within 2 calendar years of its registration with the Board.
"Qualified contribution" means the authorized contribution
made by a taxpayer to a scholarship granting organization for
which the taxpayer has received a certificate of receipt from
such organization.
"Qualified school" means a non-public school located in
Illinois and recognized by the Board pursuant to Section
2-3.25o of the School Code.
"Scholarship" means an educational scholarship awarded to
an eligible student to attend a qualified school of their
custodians' choice in an amount not exceeding the necessary
costs and fees to attend that school.
"Taxpayer" means any individual, corporation, partnership,
trust, or other entity subject to the Illinois income tax. For
the purposes of this Act, 2 individuals filing a joint return
shall be considered one taxpayer.
(Source: P.A. 100-465, eff. 8-31-17.)
(35 ILCS 40/7.5 new)
Sec. 7.5. Determination of jointly-administered CTE
programs.
(a) Upon its own motion, or upon petition from a qualified
school or technical academy, the State Board of Education
shall determine whether a program or set of programs offered
or proposed by a qualified school or technical academy
provides coursework and training in career and technical
education pathways aligned to industry-recognized
certifications and credentials. The State Board of Education
shall make that determination based upon whether the
industry-recognized certifications or credentials that are the
focus of a qualified school or technical academy's coursework
and training program or set of programs (i) are associated
with an occupation determined to fall under the LEADING or
EMERGING priority sectors as determined through Illinois'
Workforce Innovation and Opportunity Act Unified State Plan
and (ii) provide wages that are at least 70% of the average
annual wage in the State, as determined by the United States
Bureau of Labor Statistics.
(b) The State Board of Education shall publish a list of
approved jointly administered CTE programs on its website and
otherwise make that list available to the public. A qualified
school or technical academy may petition the State Board of
Education to obtain a determination that a proposed program or
set of programs that it seeks to offer qualifies as a jointly
administered CTE program under subsection (a) of this Section.
A petitioner shall file one original petition in the form
provided by the State Board of Education and in the manner
specified by the State Board of Education. The petitioner may
withdraw his or her petition by submitting a written statement
to the State Board of Education indicating withdrawal. The
State Board of Education shall approve or deny a petition
within 180 days of its submission and, upon approval, shall
proceed to add the program or set of programs to the list of
approved jointly administered CTE programs. The approval or
denial of any petition is a final decision of the Board,
subject to judicial review under the Administrative Review
Law. Jurisdiction and venue are vested in the circuit court.
(c) The State Board of Education shall evaluate the
approved jointly administered CTE programs under this Section
once every 5 years. At this time, the State Board of Education
shall determine whether these programs continue to meet the
requirements set forth in subsection (a) of this Section.
(35 ILCS 40/10)
(Section scheduled to be repealed on January 1, 2024)
Sec. 10. Credit awards.
(a) The Department shall award credits against the tax
imposed under subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act to taxpayers who make qualified
contributions. For contributions made under this Act, the
credit shall be equal to 75% of the total amount of qualified
contributions made by the taxpayer during a taxable year, not
to exceed a credit of $1,000,000 per taxpayer.
(b) The aggregate amount of all credits the Department may
award under this Act in any calendar year may not exceed
$75,000,000.
(c) Contributions made by corporations (including
Subchapter S corporations), partnerships, and trusts under
this Act may not be directed to a particular subset of schools,
a particular school, a particular group of students, or a
particular student. Contributions made by individuals under
this Act may be directed to a particular subset of schools or a
particular school but may not be directed to a particular
group of students or a particular student.
(d) No credit shall be taken under this Act for any
qualified contribution for which the taxpayer claims a federal
income tax deduction.
(e) Credits shall be awarded in a manner, as determined by
the Department, that is geographically proportionate to
enrollment in recognized non-public schools in Illinois. If
the cap on the aggregate credits that may be awarded by the
Department is not reached by June 1 of a given year, the
Department shall award remaining credits on a first-come,
first-served basis, without regard to the limitation of this
subsection.
(f) Credits awarded for donations made to a technical
academy shall be awarded without regard to subsection (e), but
shall not exceed 15% of the annual statewide program cap. For
the purposes of this subsection, "technical academy" means a
technical academy that is registered with the Board within 30
days after the effective date of this amendatory Act of the
102nd General Assembly.
(Source: P.A. 100-465, eff. 8-31-17.)
(35 ILCS 40/65)
(Section scheduled to be repealed on January 1, 2024)
Sec. 65. Credit period; repeal.
(a) A taxpayer may take a credit under this Act for tax
years beginning on or after January 1, 2018 and ending before
January 1, 2024 2023. A taxpayer may not take a credit pursuant
to this Act for tax years beginning on or after January 1, 2024
2023.
(b) This Act is repealed on January 1, 2025 2024.
(Source: P.A. 100-465, eff. 8-31-17.)
ARTICLE 9. STATE TREASURER'S CAPITAL FUND
Section 9-5. The State Treasurer Act is amended by
changing Section 35 as follows:
(15 ILCS 505/35)
Sec. 35. State Treasurer may purchase real property.
(a) Subject to the provisions of the Public Contract Fraud
Act, the State Treasurer, on behalf of the State of Illinois,
is authorized during State fiscal years 2019 and 2020 to
acquire real property located in the City of Springfield,
Illinois which the State Treasurer deems necessary to properly
carry out the powers and duties vested in him or her. Real
property acquired under this Section may be acquired subject
to any third party interests in the property that do not
prevent the State Treasurer from exercising the intended
beneficial use of such property.
(b) Subject to the provisions of the Treasurer's
Procurement Rules, which shall be substantially in accordance
with the requirements of the Illinois Procurement Code, the
State Treasurer may:
(1) enter into contracts relating to construction,
reconstruction or renovation projects for any such
buildings or lands acquired pursuant to subsection
paragraph (a); and
(2) equip, lease, operate and maintain those grounds,
buildings and facilities as may be appropriate to carry
out his or her statutory purposes and duties.
(c) The State Treasurer may enter into agreements with any
person with respect to the use and occupancy of the grounds,
buildings, and facilities of the State Treasurer, including
concession, license, and lease agreements on terms and
conditions as the State Treasurer determines and in accordance
with the procurement processes for the Office of the State
Treasurer, which shall be substantially in accordance with the
requirements of the Illinois Procurement Code.
(d) The exercise of the authority vested in the Treasurer
by this Section is subject to the appropriation of the
necessary funds.
(e) State Treasurer's Capital Fund.
(1) The State Treasurer's Capital Fund is created as a
trust fund in the State treasury. Moneys in the Fund shall
be utilized by the State Treasurer in the exercise of the
authority vested in the Treasurer by subsection (b) of
this Section. All interest earned by the investment or
deposit of moneys accumulated in the Fund shall be
deposited into the Fund.
(2) Moneys in the State Treasurer's Capital Fund are
subject to appropriation by the General Assembly.
(3) The State Treasurer may transfer amounts from the
State Treasurer's Administrative Fund and from the
Unclaimed Property Trust Fund to the State Treasurer's
Capital Fund. In no fiscal year may the total of such
transfers exceed $250,000. The State Treasurer may accept
gifts, grants, donations, federal funds, or other revenues
or transfers for deposit into the State Treasurer's
Capital Fund.
(4) After the effective date of this amendatory Act of
the 102nd General Assembly and prior to July 1, 2022 the
State Treasurer and State Comptroller shall transfer from
the CDB Special Projects Fund to the State Treasurer's
Capital Fund an amount equal to the unexpended balance of
funds transferred by the State Treasurer to the CDB
Special Projects Fund in 2019 and 2020 pursuant to an
intergovernmental agreement between the State Treasurer
and the Capital Development Board.
(Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.)
Section 9-10. The State Finance Act is amended by adding
Section 5.940 as follows:
(30 ILCS 105/5.940 new)
Sec. 5.940. The State Treasurer's Capital Fund.
ARTICLE 10. AMENDATORY PROVISIONS
Section 10-5. The Illinois Administrative Procedure Act is
amended by adding Section 5-45.12 as follows:
(5 ILCS 100/5-45.12 new)
Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine
Incentive Public Health Promotion. To provide for the
expeditious and timely implementation of the Coronavirus
Vaccine Incentive Public Health Promotion authorized by this
amendatory Act of the 102nd General Assembly in Section 21.14
of the Illinois Lottery Law and Section 2310-628 of the
Department of Public Health Powers and Duties Law, emergency
rules implementing the public health promotion may be adopted
by the Department of the Lottery and the Department of Public
Health in accordance with Section 5-45. The adoption of
emergency rules authorized by Section 5-45 and this Section is
deemed to be necessary for the public interest, safety, and
welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
Section 10-10. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by changing Section 605-415 and by adding Sections
605-418 and 605-1065 as follows:
(20 ILCS 605/605-415)
Sec. 605-415. Job Training and Economic Development Grant
Program.
(a) Legislative findings. The General Assembly finds that:
(1) Despite the large number of unemployed job
seekers, many employers are having difficulty matching the
skills they require with the skills of workers; a similar
problem exists in industries where overall employment may
not be expanding but there is an acute need for skilled
workers in particular occupations.
(2) The State of Illinois should foster local economic
development by linking the job training of unemployed
disadvantaged citizens with the workforce needs of local
business and industry.
(3) Employers often need assistance in developing
training resources that will provide work opportunities
for individuals that are under-represented and or have
barriers to participating in the workforce disadvantaged
populations.
(b) Definitions. As used in this Section:
"Eligible Entities" means employers, private nonprofit
organizations (which may include a faith-based organization)
federal Workforce Innovation and Opportunity Act (WIOA)
administrative entities, Community Action Agencies, industry
associations, and public or private educational institutions,
that have demonstrated expertise and effectiveness in
administering workforce development programs.
"Target population" means persons who are unemployed,
under-employed, or under-represented that have one or more
barriers to employment as defined for "individual with a
barrier to employment" in the federal Workforce Innovation and
Opportunity Act ("WIOA"), 29 U.S.C. 3102(24).
"Eligible Training Provider" means an organization, such
as a public or private college or university, an industry
association, registered apprenticeship program or a
community-based organization that is approved to provide
training services by the appropriate accrediting body.
"Barrier Reduction Funding" means flexible funding through
a complementary grant agreement, contract, or budgetary line
to increase family stability and job retention by covering
accumulated emergency costs for basic needs, such as
housing-related expenses (rent, utilities, etc.),
transportation, child care, digital technology needs,
education needs, mental health services, substance abuse
services, income support, and work-related supplies that are
not typically covered by programmatic supportive services.
"Youth" means an individual aged 16-24 who faces one or
more barriers to education, training, and employment.
"Community based provider" means a not-for-profit
organization, with local boards of directors, that directly
provides job training services.
"Disadvantaged persons" has the same meaning as in Titles
II-A and II-C of the federal Job Training Partnership Act.
"Training partners" means a community-based provider and
one or more employers who have established training and
placement linkages.
(c) The Job Training and Economic Development (JTED) Grant
Program may leverage funds from lump sum appropriations with
an aligning purpose and funds appropriated specifically for
the JTED program. Expenditures from an appropriation of funds
from the State CURE Fund shall be for purposes permitted by
Section 9901 of the American Rescue Plan Act of 2021, and all
related federal guidance. The Director shall make grants to
Eligible Entities as described in this section. The grants
shall be made to support the following:
(1) Creating customized training with employers to
support, train, and employ individuals in the targeted
population for this program including the unemployed,
under-employed, or under-represented that have one or more
barriers to employment.
(2) Coordinating partnerships between Eligible
Entities, employers, and educational entities, to develop
and operate regional or local strategies for in-demand
industries identified in the Department's 5-year Economic
Plan and the State's WIOA Unified Plan. These strategies
must be part of a career pathway for demand occupations
that result in certification or credentials for the
targeted populations.
(3) Leveraging funding from a Barrier Reduction Fund
to provide supportive services (e.g. transportation, child
care, mental health services, substance abuse services,
and income support) for targeted populations including
youth participants in workforce development programs to
assist with a transition to post-secondary education or
full-time employment and a career.
(4) Establishing policies for resource and service
coordination and to provide funding for services that
attempt to reduce employment barriers such as
housing-related expenses (rent, utilities, etc.), child
care, digital technology needs, counseling, relief from
fines and fees, education needs, and work-related supplies
that are not typically covered by programmatic supportive
services.
(5) Developing work-based learning and subsidized (or
"transitional") employment opportunities with employers,
to support the target populations including youth that
require on-the-job experience to gain employability
skills, work history, and a network to enter the
workforce.
(6) Using funding for case management support,
subsidies for employee wages, and grants to eligible
entities in each region, as feasible, to administer
transitional job training programs.
(c) From funds appropriated for that purpose, the
Department of Commerce and Economic Opportunity shall
administer a Job Training and Economic Development Grant
Program. The Director shall make grants to community-based
providers. The grants shall be made to support the following:
(1) Partnerships between community-based providers and
employers for the customized training of existing
low-skilled, low-wage employees and newly hired
disadvantaged persons.
(2) Partnerships between community-based providers and
employers to develop and operate training programs that
link the work force needs of local industry with the job
training of disadvantaged persons.
(d) For projects created under paragraph (1) of subsection
(c):
(1) The Department shall give a priority to projects
that include an in-kind match by an employer in
partnership with an Eligible Entity a community-based
provider and projects that use instructional materials and
training instructors directly used in the specific
industry sector of the partnership employer.
(2) Participating employers should be active
participants in identifying the skills needed for their
jobs to ensure the training is appropriate for the
targeted populations.
(3) Eligible entities shall assess the employment
barriers and needs of local residents and work in
partnership with Local Workforce Innovation Areas and
local economic development organizations to identify the
priority workforce needs of the local industries. These
must align with the WIOA Unified, Regional, and Local
level plans as well as the Department's 5-year Economic
Plan.
(4) Eligible Entities and Eligible Training Providers
shall work together to design programs with maximum
benefits to local disadvantaged persons and local
employers.
(5) Employers must be involved in identifying specific
skill-training needs, planning curriculum, assisting in
training activities, providing job opportunities, and
coordinating job retention for people hired after training
through this program and follow-up support.
(6) Eligible Entities shall serve persons who are
unemployed, under-employed, or under-represented and that
have one or more barriers to employment.
(e) The Department may make available Barrier Reduction
Funding to support complementary workforce development and job
training efforts.
(2) The partnership employer must be an active
participant in the curriculum development and train
primarily disadvantaged populations.
(e) For projects created under paragraph (2) of subsection
(c):
(1) Community based organizations shall assess the
employment barriers and needs of local residents and work
in partnership with local economic development
organizations to identify the priority workforce needs of
the local industry.
(2) Training partners (that is, community-based
organizations and employers) shall work together to design
programs with maximum benefits to local disadvantaged
persons and local employers.
(3) Employers must be involved in identifying specific
skill-training needs, planning curriculum, assisting in
training activities, providing job opportunities, and
coordinating job retention for people hired after training
through this program and follow-up support.
(4) The community-based organizations shall serve
disadvantaged persons, including welfare recipients.
(f) The Department shall adopt rules for the grant program
and shall create a competitive application procedure for those
grants to be awarded beginning in fiscal year 2022. Grants
shall be awarded and performance measured based on criteria
set forth in Notices of Funding Opportunity. 1998. Grants
shall be based on a performance based contracting system. Each
grant shall be based on the cost of providing the training
services and the goals negotiated and made a part of the
contract between the Department and the training partners. The
goals shall include the number of people to be trained, the
number who stay in the program, the number who complete the
program, the number who enter employment, their wages, and the
number who retain employment. The level of success in
achieving employment, wage, and retention goals shall be a
primary consideration for determining contract renewals and
subsequent funding levels. In setting the goals, due
consideration shall be given to the education, work
experience, and job readiness of the trainees; their barriers
to employment; and the local job market. Periodic payments
under the contracts shall be based on the degree to which the
relevant negotiated goals have been met during the payment
period.
(Source: P.A. 94-793, eff. 5-19-06.)
(20 ILCS 605/605-418 new)
Sec. 605-418. The Research in Illinois to Spur Economic
Recovery Program.
(a) There is established the Research in Illinois to Spur
Economic Recovery (RISE) program to be administered by the
Department for the purpose of responding to the negative
economic impacts of the COVID-19 public health emergency by
spurring strategic economic growth and recovery in distressed
industries and regions.
(b) The RISE Program shall provide for:
(1) Statewide post-COVID-19 research and planning. The
Department shall conduct research on post-COVID-19 trends
in key industries of focus for Illinois impacted by the
COVID-19 public health emergency. The Department will
complete an assessment of regional economies within the
state with the goal of answering:
(A) How have prominent industries in each region
of Illinois been impacted by COVID-19?
(B) Where in Illinois are the key assets to
leverage for investment?
(C) What is the status of existing regional
planning efforts throughout the state?
(D) What regional infrastructure investments might
spur new economic development?
(E) What are the needs in terms of access to
capital, business attraction, and community
cooperation that need more investment?
(2) Support for regional and local planning, primarily
in economically distressed areas. The RISE Program will
fund grants to local governmental units and regional
economic development organizations to update outdated
economic plans or prepare new ones to improve alignment
with a statewide COVID-19 economic recovery. Grants will
be prioritized for research in regions and localities
which are most economically distressed, as determined by
the Department.
(3) Support statewide and regional efforts to improve
the efficacy of economic relief programs. Adding to the
research and planning effort, contracts, grants, and
awards may be released to support efficacy review efforts
of existing or proposed economic relief programs at the
state and regional level. This includes conducting data
analysis, targeted consumer outreach, and research
improvements to data or technology infrastructure.
(4) RISE implementation grants. The Department will
prioritize grantmaking to establish initiatives, launch
pilot projects, or make capital investments that are
identified through research and planning efforts
undertaken pursuant to paragraphs (1) through (3).
Implementation efforts may also include investment in
quality of life amenities and strategic
national/international outreach to increase available
workforce in areas of need.
(c) The RISE Program may leverage funds from lump sum
appropriations with an aligning purpose and funds appropriated
specifically for the RISE Program. Expenditures from an
appropriation of funds from the State CURE Fund shall be for
purposes permitted by Section 9901 of the American Rescue Plan
Act of 2021 and all related federal guidance.
(20 ILCS 605/605-1065 new)
Sec. 605-1065. American Rescue Plan Capital Assets Program
(or ARPCAP). From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus State
Fiscal Recovery Fund, the Department shall expend funds for
grants, contracts, and loans to eligible recipients for
purposes permitted by Section 9901 of the American Rescue Plan
Act of 2021 and all related federal guidance.
Section 10-15. The Illinois Promotion Act is amended by
changing Section 8a as follows:
(20 ILCS 665/8a) (from Ch. 127, par. 200-28a)
Sec. 8a. Tourism grants and loans.
(1) The Department is authorized to make grants and loans,
subject to appropriations by the General Assembly for this
purpose from the Tourism Promotion Fund, to counties,
municipalities, local promotion groups, not-for-profit
organizations, or for-profit businesses for the development or
improvement of tourism attractions in Illinois. Individual
grants and loans shall not exceed $1,000,000 and shall not
exceed 50% of the entire amount of the actual expenditures for
the development or improvement of a tourist attraction.
Agreements for loans made by the Department pursuant to this
subsection may contain provisions regarding term, interest
rate, security as may be required by the Department and any
other provisions the Department may require to protect the
State's interest.
(2) From appropriations to the Department from the State
CURE fund for this purpose, the Department shall establish
Tourism Attraction grants for purposes outlined in subsection
(1). Grants under this subsection shall not exceed $1,000,000
but may exceed 50% of the entire amount of the actual
expenditure for the development or improvement of a tourist
attraction, including but not limited to festivals.
Expenditures of such funds shall be in accordance with the
permitted purposes under Section 9901 of the American Rescue
Plan Act of 2021 and all related federal guidance. (Blank).
(Source: P.A. 94-91, eff. 7-1-05.)
Section 10-20. The Illinois Lottery Law is amended by
adding Section 21.14 as follows:
(20 ILCS 1605/21.14 new)
Sec. 21.14. The Coronavirus Vaccine Incentive Public
Health Promotion.
(a) As a response to the COVID-19 public health emergency,
and notwithstanding any other provision of law to the
contrary, the Department, in coordination with the Department
of Public Health, may develop and offer a promotion and award
prizes for the purpose of encouraging Illinois residents to be
vaccinated against coronavirus disease 2019 (COVID-19). The
promotion will be structured as determined jointly by the
Department and the Department of Public Health. The promotion
will be aimed at Illinois residents receiving COVID-19
vaccinations. A portion of the promotion may include
scholarships or educational awards for the benefit of minors.
(b) The promotion may commence as soon as practical, as
determined by the Department and the Department of Public
Health. The form, operation, administration, parameters and
duration of the promotion shall be governed by this Section,
by Section 2310-628 of the Department of Public Health Powers
and Duties Law, and by rules adopted by the Department and the
Department of Public Health, including emergency rules
pursuant to Section 5-45 of the Illinois Administrative
Procedure Act.
(c) The Department may use the State Lottery Fund for
expenses incurred in awarding prizes and administering the
promotion. A maximum of $7,000,000 from the State Lottery Fund
may be used for prizes awarded to adults 18 and older through
the promotion.
(d) The State Lottery Fund may be reimbursed for amounts
actually used for expenses incurred in awarding prizes and
administering the promotion from amounts in the State CURE
Fund.
(e) The funds expended and reimbursed under this section
are separate and apart from the priority order established in
Sections 9.1 and 9.2 of this Act.
(f) This Section is repealed one year after the effective
date of this amendatory Act of the 102nd General Assembly.
Section 10-25. The Department of Public Health Powers and
Duties Law of the Civil Administrative Code of Illinois is
amended by adding Section 2310-628 as follows:
(20 ILCS 2310/2310-628 new)
Sec. 2310-628. The Coronavirus Vaccine Incentive Public
Health Promotion.
(a) As a response to the COVID-19 public health emergency,
and notwithstanding any other provision of law to the
contrary, the Department, in coordination with the Department
of the Lottery, may develop and offer a promotion and award
prizes for the purpose of encouraging Illinois residents to be
vaccinated against coronavirus disease 2019 (COVID-19). The
promotion will be structured as determined jointly by the
Department and the Department of the Lottery. The promotion
will be aimed at Illinois residents receiving COVID-19
vaccinations. A portion of the promotion may include
scholarships or educational awards for the benefit of minors.
(b) The promotion may commence as soon as practical, as
determined by the Department and the Department of the
Lottery. The form, operation, administration, parameters and
duration of the promotion shall be governed by this Section,
by Section 21.14 of the Illinois Lottery Law, and by rules
adopted by the Department and the Department of Public Health,
including emergency rules pursuant to Section 5-45 of the
Illinois Administrative Procedure Act.
(c) The Department may use funds appropriated to it for
use in promoting vaccination for expenses incurred in awarding
prizes and administering the promotion. A maximum of
$3,000,000 from such appropriated funds may be used for prizes
awarded through the promotion for scholarships and educational
awards.
(d) If any other state fund is used to pay for expenses
incurred in awarding prizes and administering the promotion,
such fund may be reimbursed for amounts actually expended
therefrom for such expenses from amounts in the State CURE
Fund.
(e) This Section is repealed one year after the effective
date of this amendatory Act of the 102nd General Assembly.
Section 10-35. The Metropolitan Pier and Exposition
Authority Act is amended by changing Sections 5, 5.6, and 18 as
follows:
(70 ILCS 210/5) (from Ch. 85, par. 1225)
Sec. 5. The Metropolitan Pier and Exposition Authority
shall also have the following rights and powers:
(a) To accept from Chicago Park Fair, a corporation,
an assignment of whatever sums of money it may have
received from the Fair and Exposition Fund, allocated by
the Department of Agriculture of the State of Illinois,
and Chicago Park Fair is hereby authorized to assign, set
over and transfer any of those funds to the Metropolitan
Pier and Exposition Authority. The Authority has the right
and power hereafter to receive sums as may be distributed
to it by the Department of Agriculture of the State of
Illinois from the Fair and Exposition Fund pursuant to the
provisions of Sections 5, 6i, and 28 of the State Finance
Act. All sums received by the Authority shall be held in
the sole custody of the secretary-treasurer of the
Metropolitan Pier and Exposition Board.
(b) To accept the assignment of, assume and execute
any contracts heretofore entered into by Chicago Park
Fair.
(c) To acquire, own, construct, equip, lease, operate
and maintain grounds, buildings and facilities to carry
out its corporate purposes and duties, and to carry out or
otherwise provide for the recreational, cultural,
commercial or residential development of Navy Pier, and to
fix and collect just, reasonable and nondiscriminatory
charges for the use thereof. The charges so collected
shall be made available to defray the reasonable expenses
of the Authority and to pay the principal of and the
interest upon any revenue bonds issued by the Authority.
The Authority shall be subject to and comply with the Lake
Michigan and Chicago Lakefront Protection Ordinance, the
Chicago Building Code, the Chicago Zoning Ordinance, and
all ordinances and regulations of the City of Chicago
contained in the following Titles of the Municipal Code of
Chicago: Businesses, Occupations and Consumer Protection;
Health and Safety; Fire Prevention; Public Peace, Morals
and Welfare; Utilities and Environmental Protection;
Streets, Public Ways, Parks, Airports and Harbors;
Electrical Equipment and Installation; Housing and
Economic Development (only Chapter 5-4 thereof); and
Revenue and Finance (only so far as such Title pertains to
the Authority's duty to collect taxes on behalf of the
City of Chicago).
(d) To enter into contracts treating in any manner
with the objects and purposes of this Act.
(e) To lease any buildings to the Adjutant General of
the State of Illinois for the use of the Illinois National
Guard or the Illinois Naval Militia.
(f) To exercise the right of eminent domain by
condemnation proceedings in the manner provided by the
Eminent Domain Act, including, with respect to Site B
only, the authority to exercise quick take condemnation by
immediate vesting of title under Article 20 of the Eminent
Domain Act, to acquire any privately owned real or
personal property and, with respect to Site B only, public
property used for rail transportation purposes (but no
such taking of such public property shall, in the
reasonable judgment of the owner, interfere with such rail
transportation) for the lawful purposes of the Authority
in Site A, at Navy Pier, and at Site B. Just compensation
for property taken or acquired under this paragraph shall
be paid in money or, notwithstanding any other provision
of this Act and with the agreement of the owner of the
property to be taken or acquired, the Authority may convey
substitute property or interests in property or enter into
agreements with the property owner, including leases,
licenses, or concessions, with respect to any property
owned by the Authority, or may provide for other lawful
forms of just compensation to the owner. Any property
acquired in condemnation proceedings shall be used only as
provided in this Act. Except as otherwise provided by law,
the City of Chicago shall have a right of first refusal
prior to any sale of any such property by the Authority to
a third party other than substitute property. The
Authority shall develop and implement a relocation plan
for businesses displaced as a result of the Authority's
acquisition of property. The relocation plan shall be
substantially similar to provisions of the Uniform
Relocation Assistance and Real Property Acquisition Act
and regulations promulgated under that Act relating to
assistance to displaced businesses. To implement the
relocation plan the Authority may acquire property by
purchase or gift or may exercise the powers authorized in
this subsection (f), except the immediate vesting of title
under Article 20 of the Eminent Domain Act, to acquire
substitute private property within one mile of Site B for
the benefit of displaced businesses located on property
being acquired by the Authority. However, no such
substitute property may be acquired by the Authority
unless the mayor of the municipality in which the property
is located certifies in writing that the acquisition is
consistent with the municipality's land use and economic
development policies and goals. The acquisition of
substitute property is declared to be for public use. In
exercising the powers authorized in this subsection (f),
the Authority shall use its best efforts to relocate
businesses within the area of McCormick Place or, failing
that, within the City of Chicago.
(g) To enter into contracts relating to construction
projects which provide for the delivery by the contractor
of a completed project, structure, improvement, or
specific portion thereof, for a fixed maximum price, which
contract may provide that the delivery of the project,
structure, improvement, or specific portion thereof, for
the fixed maximum price is insured or guaranteed by a
third party capable of completing the construction.
(h) To enter into agreements with any person with
respect to the use and occupancy of the grounds,
buildings, and facilities of the Authority, including
concession, license, and lease agreements on terms and
conditions as the Authority determines. Notwithstanding
Section 24, agreements with respect to the use and
occupancy of the grounds, buildings, and facilities of the
Authority for a term of more than one year shall be entered
into in accordance with the procurement process provided
for in Section 25.1.
(i) To enter into agreements with any person with
respect to the operation and management of the grounds,
buildings, and facilities of the Authority or the
provision of goods and services on terms and conditions as
the Authority determines.
(j) After conducting the procurement process provided
for in Section 25.1, to enter into one or more contracts to
provide for the design and construction of all or part of
the Authority's Expansion Project grounds, buildings, and
facilities. Any contract for design and construction of
the Expansion Project shall be in the form authorized by
subsection (g), shall be for a fixed maximum price not in
excess of the funds that are authorized to be made
available for those purposes during the term of the
contract, and shall be entered into before commencement of
construction.
(k) To enter into agreements, including project
agreements with labor unions, that the Authority deems
necessary to complete the Expansion Project or any other
construction or improvement project in the most timely and
efficient manner and without strikes, picketing, or other
actions that might cause disruption or delay and thereby
add to the cost of the project.
(l) To provide incentives to organizations and
entities that agree to make use of the grounds, buildings,
and facilities of the Authority for conventions, meetings,
or trade shows. The incentives may take the form of
discounts from regular fees charged by the Authority,
subsidies for or assumption of the costs incurred with
respect to the convention, meeting, or trade show, or
other inducements. The Authority shall award incentives to
attract or retain large conventions, meetings, and trade
shows to its facilities under the terms set forth in this
subsection (l) from amounts appropriated to the Authority
from the Metropolitan Pier and Exposition Authority
Incentive Fund for this purpose.
No later than May 15 of each year, the Chief Executive
Officer of the Metropolitan Pier and Exposition Authority
shall certify to the State Comptroller and the State
Treasurer the amounts of incentive grant funds used during
the current fiscal year to provide incentives for
conventions, meetings, or trade shows that:
(i) have been approved by the Authority, in
consultation with an organization meeting the
qualifications set out in Section 5.6 of this Act,
provided the Authority has entered into a marketing
agreement with such an organization,
(ii)(A) for fiscal years prior to 2022 and after
2024, demonstrate registered attendance in excess of
5,000 individuals or in excess of 10,000 individuals,
as appropriate;
(B) for fiscal years 2022 through 2024,
demonstrate registered attendance in excess of 3,000
individuals or in excess of 5,000 individuals, as
appropriate; or
(C) for fiscal years 2022 and 2023, regardless of
registered attendance, demonstrate incurrence of costs
associated with mitigation of COVID-19, including, but
not limited to, costs for testing and screening,
contact tracing and notification, personal protective
equipment, and other physical and organizational
costs, and
(iii) in the case of subparagraphs (A) and (B) of
paragraph (ii), but for the incentive, would not have
used the facilities of the Authority for the
convention, meeting, or trade show. The State
Comptroller may request that the Auditor General
conduct an audit of the accuracy of the certification.
If the State Comptroller determines by this process of
certification that incentive funds, in whole or in
part, were disbursed by the Authority by means other
than in accordance with the standards of this
subsection (l), then any amount transferred to the
Metropolitan Pier and Exposition Authority Incentive
Fund shall be reduced during the next subsequent
transfer in direct proportion to that amount
determined to be in violation of the terms set forth in
this subsection (l).
On July 15, 2012, the Comptroller shall order
transferred, and the Treasurer shall transfer, into the
Metropolitan Pier and Exposition Authority Incentive Fund
from the General Revenue Fund the sum of $7,500,000 plus
an amount equal to the incentive grant funds certified by
the Chief Executive Officer as having been lawfully paid
under the provisions of this Section in the previous 2
fiscal years that have not otherwise been transferred into
the Metropolitan Pier and Exposition Authority Incentive
Fund, provided that transfers in excess of $15,000,000
shall not be made in any fiscal year.
On July 15, 2013, the Comptroller shall order
transferred, and the Treasurer shall transfer, into the
Metropolitan Pier and Exposition Authority Incentive Fund
from the General Revenue Fund the sum of $7,500,000 plus
an amount equal to the incentive grant funds certified by
the Chief Executive Officer as having been lawfully paid
under the provisions of this Section in the previous
fiscal year that have not otherwise been transferred into
the Metropolitan Pier and Exposition Authority Incentive
Fund, provided that transfers in excess of $15,000,000
shall not be made in any fiscal year.
On July 15, 2014, and every year thereafter, the
Comptroller shall order transferred, and the Treasurer
shall transfer, into the Metropolitan Pier and Exposition
Authority Incentive Fund from the General Revenue Fund an
amount equal to the incentive grant funds certified by the
Chief Executive Officer as having been lawfully paid under
the provisions of this Section in the previous fiscal year
that have not otherwise been transferred into the
Metropolitan Pier and Exposition Authority Incentive Fund,
provided that (1) no transfers with respect to any
previous fiscal year shall be made after the transfer has
been made with respect to the 2017 fiscal year until the
transfer that is made for the 2022 fiscal year and
thereafter, and no transfers with respect to any previous
fiscal year shall be made after the transfer has been made
with respect to the 2026 fiscal year, and (2) transfers in
excess of $15,000,000 shall not be made in any fiscal
year.
After a transfer has been made under this subsection
(l), the Chief Executive Officer shall file a request for
payment with the Comptroller evidencing that the incentive
grants have been made and the Comptroller shall thereafter
order paid, and the Treasurer shall pay, the requested
amounts to the Metropolitan Pier and Exposition Authority.
Excluding any amounts related to the payment of costs
associated with the mitigation of COVID-19 in accordance
with this subsection (l), in In no case shall more than
$5,000,000 be used in any one year by the Authority for
incentives granted conventions, meetings, or trade shows
with a registered attendance of (1) more than 5,000 and
less than 10,000 prior to the 2022 fiscal year and after
the 2024 fiscal year and (2) more than 3,000 and less than
5,000 for fiscal years 2022 through 2024. Amounts in the
Metropolitan Pier and Exposition Authority Incentive Fund
shall only be used by the Authority for incentives paid to
attract or retain large conventions, meetings, and trade
shows to its facilities as provided in this subsection
(l).
(l-5) The Village of Rosemont shall provide incentives
from amounts transferred into the Convention Center
Support Fund to retain and attract conventions, meetings,
or trade shows to the Donald E. Stephens Convention Center
under the terms set forth in this subsection (l-5).
No later than May 15 of each year, the Mayor of the
Village of Rosemont or his or her designee shall certify
to the State Comptroller and the State Treasurer the
amounts of incentive grant funds used during the previous
fiscal year to provide incentives for conventions,
meetings, or trade shows that (1) have been approved by
the Village, (2) demonstrate registered attendance in
excess of 5,000 individuals, and (3) but for the
incentive, would not have used the Donald E. Stephens
Convention Center facilities for the convention, meeting,
or trade show. The State Comptroller may request that the
Auditor General conduct an audit of the accuracy of the
certification.
If the State Comptroller determines by this process of
certification that incentive funds, in whole or in part,
were disbursed by the Village by means other than in
accordance with the standards of this subsection (l-5),
then the amount transferred to the Convention Center
Support Fund shall be reduced during the next subsequent
transfer in direct proportion to that amount determined to
be in violation of the terms set forth in this subsection
(l-5).
On July 15, 2012, and each year thereafter, the
Comptroller shall order transferred, and the Treasurer
shall transfer, into the Convention Center Support Fund
from the General Revenue Fund the amount of $5,000,000 for
(i) incentives to attract large conventions, meetings, and
trade shows to the Donald E. Stephens Convention Center,
and (ii) to be used by the Village of Rosemont for the
repair, maintenance, and improvement of the Donald E.
Stephens Convention Center and for debt service on debt
instruments issued for those purposes by the village. No
later than 30 days after the transfer, the Comptroller
shall order paid, and the Treasurer shall pay, to the
Village of Rosemont the amounts transferred.
(m) To enter into contracts with any person conveying
the naming rights or other intellectual property rights
with respect to the grounds, buildings, and facilities of
the Authority.
(n) To enter into grant agreements with the Chicago
Convention and Tourism Bureau providing for the marketing
of the convention facilities to large and small
conventions, meetings, and trade shows and the promotion
of the travel industry in the City of Chicago, provided
such agreements meet the requirements of Section 5.6 of
this Act. Receipts of the Authority from the increase in
the airport departure tax authorized by Section 13(f) of
this amendatory Act of the 96th General Assembly and,
subject to appropriation to the Authority, funds deposited
in the Chicago Travel Industry Promotion Fund pursuant to
Section 6 of the Hotel Operators' Occupation Tax Act shall
be granted to the Bureau for such purposes.
(Source: P.A. 100-23, eff. 7-6-17.)
(70 ILCS 210/5.6)
Sec. 5.6. Marketing agreement.
(a) The Authority shall enter into a marketing agreement
with a not-for-profit organization headquartered in Chicago
and recognized by the Department of Commerce and Economic
Opportunity as a certified local tourism and convention bureau
entitled to receive State tourism grant funds, provided the
bylaws of the organization establish a board of the
organization that is comprised of 35 members serving 3-year
staggered terms, including the following:
(1) no less than 8 members appointed by the Mayor of
Chicago, to include:
(A) a Chair of the board of the organization
appointed by the Mayor of the City of Chicago from
among the business and civic leaders of Chicago who
are not engaged in the hospitality business or who
have not served as a member of the Board or as chief
executive officer of the Authority; and
(B) 7 members from among the cultural, economic
development, or civic leaders of Chicago;
(2) the chairperson of the interim board or Board of
the Authority, or his or her designee;
(3) a representative from the department in the City
of Chicago that is responsible for the operation of
Chicago-area airports;
(4) a representative from the department in the City
of Chicago that is responsible for the regulation of
Chicago-area livery vehicles;
(5) at least 1, but no more than:
(A) 2 5 members from the hotel industry;
(B) 2 5 members representing Chicago arts and
cultural institutions or projects;
(C) 2 members from the restaurant industry;
(D) 2 members employed by or representing an
entity responsible for a trade show;
(E) 2 members representing unions;
(F) 2 members from the attractions industry; and
(6) 7 members appointed by the Governor, including the
Director of the Illinois Department of Commerce and
Economic Opportunity, ex officio, as well as 3 members
from the hotel industry and 3 members representing Chicago
arts and cultural institutions or projects.
The bylaws of the organization may provide for the
appointment of a City of Chicago alderman as an ex officio
member, and may provide for other ex officio members who shall
serve terms of one year.
Persons with a real or apparent conflict of interest shall
not be appointed to the board. Members of the board of the
organization shall not serve more than 2 terms. The bylaws
shall require the following: (i) that the Chair of the
organization name no less than 5 and no more than 9 members to
the Executive Committee of the organization, one of whom must
be the chairperson of the interim board or Board of the
Authority, and (ii) a provision concerning conflict of
interest and a requirement that a member abstain from
participating in board action if there is a threat to the
independence of judgment created by any conflict of interest
or if participation is likely to have a negative effect on
public confidence in the integrity of the board.
(b) The Authority shall notify the Department of Revenue
within 10 days after entering into a contract pursuant to this
Section.
(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10;
97-1122, eff. 8-27-12.)
(70 ILCS 210/18) (from Ch. 85, par. 1238)
Sec. 18. Regular meetings of the Board shall be held at
least 8 times once in each calendar year month, the time and
place of such meetings to be fixed by the Board, provided that,
if a meeting is not held in a calendar month, a meeting shall
be held in the following calendar month. All action and
meetings of the Board and its committees shall be subject to
the provisions of the Open Meetings Act. A majority of the
statutorily authorized members of the Board shall constitute a
quorum for the transaction of business. All action of the
Board shall be by rule, regulation, ordinance or resolution
and the affirmative vote of at least a majority of the
statutorily authorized members shall be necessary for the
adoption of any rule, regulation, ordinance or resolution. All
rules, regulations, ordinances, resolutions and all
proceedings of the Authority and all documents and records in
its possession shall be public records, and open to public
inspection, except such documents and records as shall be kept
or prepared by the Board for use in negotiations, action or
proceedings to which the Authority is a party. All records of
the Authority shall be subject to the provisions of the
Illinois Freedom of Information Act.
(Source: P.A. 84-1027.)
Section 10-40. The University of Illinois Act is amended
by changing Section 7 as follows:
(110 ILCS 305/7) (from Ch. 144, par. 28)
Sec. 7. Powers of trustees.
(a) The trustees shall have power to provide for the
requisite buildings, apparatus, and conveniences; to fix the
rates for tuition; to appoint such professors and instructors,
and to establish and provide for the management of such model
farms, model art, and other departments and professorships, as
may be required to teach, in the most thorough manner, such
branches of learning as are related to agriculture and the
mechanic arts, and military tactics, without excluding other
scientific and classical studies. The trustees shall, upon the
written request of an employee withhold from the compensation
of that employee any dues, payments or contributions payable
by such employee to any labor organization as defined in the
Illinois Educational Labor Relations Act. Under such
arrangement, an amount shall be withheld from each regular
payroll period which is equal to the pro rata share of the
annual dues plus any payments or contributions, and the
trustees shall transmit such withholdings to the specified
labor organization within 10 working days from the time of the
withholding. They may accept the endowments and voluntary
professorships or departments in the University, from any
person or persons or corporations who may offer the same, and,
at any regular meeting of the board, may prescribe rules and
regulations in relation to such endowments and declare on what
general principles they may be admitted: Provided, that such
special voluntary endowments or professorships shall not be
incompatible with the true design and scope of the act of
congress, or of this Act: Provided, that no student shall at
any time be allowed to remain in or about the University in
idleness, or without full mental or industrial occupation: And
provided further, that the trustees, in the exercise of any of
the powers conferred by this Act, shall not create any
liability or indebtedness in excess of the funds in the hands
of the treasurer of the University at the time of creating such
liability or indebtedness, and which may be specially and
properly applied to the payment of the same. Except as
otherwise provided in this section, any Any lease to the
trustees of lands, buildings or facilities which will support
scientific research and development in such areas as high
technology, super computing, microelectronics, biotechnology,
robotics, physics and engineering shall be for a term not to
exceed 18 years, and may grant to the trustees the option to
purchase the lands, buildings or facilities. The lease shall
recite that it is subject to termination and cancellation in
any year for which the General Assembly fails to make an
appropriation to pay the rent payable under the terms of the
lease.
Leases for the purposes described herein exceeding 5 years
shall have the approval of the Illinois Board of Higher
Education.
The Board of Trustees may, directly or in cooperation with
other institutions of higher education, acquire by purchase or
lease or otherwise, and construct, enlarge, improve, equip,
complete, operate, control and manage medical research and
high technology parks, together with the necessary lands,
buildings, facilities, equipment and personal property
therefor, to encourage and facilitate (a) the location and
development of business and industry in the State of Illinois,
and (b) the increased application and development of
technology and (c) the improvement and development of the
State's economy. The Board of Trustees may lease to nonprofit
corporations all or any part of the land, buildings,
facilities, equipment or other property included in a medical
research and high technology park upon such terms and
conditions as the University of Illinois may deem advisable
and enter into any contract or agreement with such nonprofit
corporations as may be necessary or suitable for the
construction, financing, operation and maintenance and
management of any such park; and may lease to any person, firm,
partnership or corporation, either public or private, any part
or all of the land, building, facilities, equipment or other
property of such park for such purposes and upon such rentals,
terms and conditions as the University may deem advisable; and
may finance all or part of the cost of any such park, including
the purchase, lease, construction, reconstruction,
improvement, remodeling, addition to, and extension and
maintenance of all or part of such high technology park, and
all equipment and furnishings, by legislative appropriations,
government grants, contracts, private gifts, loans, receipts
from the operation of such high technology park, rentals and
similar receipts; and may make its other facilities and
services available to tenants or other occupants of any such
park at rates which are reasonable and appropriate.
The Board of Trustees may, directly or in cooperation with
other members and partners of the collaborative research and
academic initiative known as the Chicago Quantum Exchange,
including, without limitation, other institutions of higher
education, hereinafter each individually referred to as a "CQE
partner", finance, design, construct, enlarge, improve, equip,
complete, operate, control, and manage a facility or
facilities for the research and development of quantum
information sciences and technologies, hereinafter referred to
as the "quantum science facilities". Notwithstanding any other
provision of applicable law: (1) the quantum science
facilities may be located on land owned by the Board of
Trustees or a CQE partner; and (2) costs incurred in
connection with the design, construction, enlargement,
improvement, equipping, and completion of the quantum science
facilities may be paid with funds appropriated to the Capital
Development Board from the Build Illinois Bond Fund for a
grant to the Board of Trustees for the quantum science
facilities, whether the quantum science facilities are located
on land owned by the Board of Trustees or by a CQE partner;
provided, however, that if any quantum science facilities are
located on land owned by a CQE partner, the use of such grant
funds shall be subject to, and contingent upon, the lease by
the Board of Trustees, as lessee, of a portion of such quantum
science facilities for a term equal to at least the useful life
of such quantum science facilities. The leased premises under
any such lease shall bear a reasonable relationship to the
proportional share of the costs paid by such grant funds. Any
such lease shall give the Board of Trustees the right to
terminate the lease before the expiration of its term if the
General Assembly fails to appropriate sufficient funds to pay
rent due under the lease.
The Trustees shall have power (a) to purchase real
property and easements, and (b) to acquire real property and
easements in the manner provided by law for the exercise of the
right of eminent domain, and in the event negotiations for the
acquisition of real property or easements for making any
improvement which the Trustees are authorized to make shall
have proven unsuccessful and the Trustees shall have by
resolution adopted a schedule or plan of operation for the
execution of the project and therein made a finding that it is
necessary to take such property or easements immediately or at
some specified later date in order to comply with the
schedule, the Trustees may acquire such property or easements
in the same manner provided in Article 20 of the Eminent Domain
Act (quick-take procedure).
The Board of Trustees also shall have power to agree with
the State's Attorney of the county in which any properties of
the Board are located to pay for services rendered by the
various taxing districts for the years 1944 through 1949 and
to pay annually for services rendered thereafter by such
district such sums as may be determined by the Board upon
properties used solely for income producing purposes, title to
which is held by said Board of Trustees, upon properties
leased to members of the staff of the University of Illinois,
title to which is held in trust for said Board of Trustees and
upon properties leased to for-profit entities the title to
which properties is held by the Board of Trustees. A certified
copy of any such agreement made with the State's Attorney
shall be filed with the County Clerk and such sums shall be
distributed to the respective taxing districts by the County
Collector in such proportions that each taxing district will
receive therefrom such proportion as the tax rate of such
taxing district bears to the total tax rate that would be
levied against such properties if they were not exempt from
taxation under the Property Tax Code.
The Board of Trustees of the University of Illinois,
subject to the applicable civil service law, may appoint
persons to be members of the University of Illinois Police
Department. Members of the Police Department shall be peace
officers and as such have all powers possessed by policemen in
cities, and sheriffs, including the power to make arrests on
view or warrants of violations of state statutes and city or
county ordinances, except that they may exercise such powers
only in counties wherein the University and any of its
branches or properties are located when such is required for
the protection of university properties and interests, and its
students and personnel, and otherwise, within such counties,
when requested by appropriate state or local law enforcement
officials; provided, however, that such officer shall have no
power to serve and execute civil processes.
The Board of Trustees must authorize to each member of the
University of Illinois Police Department and to any other
employee of the University of Illinois exercising the powers
of a peace officer a distinct badge that, on its face, (i)
clearly states that the badge is authorized by the University
of Illinois and (ii) contains a unique identifying number. No
other badge shall be authorized by the University of Illinois.
Nothing in this paragraph prohibits the Board of Trustees from
issuing shields or other distinctive identification to
employees not exercising the powers of a peace officer if the
Board of Trustees determines that a shield or distinctive
identification is needed by the employee to carry out his or
her responsibilities.
The Board of Trustees may own, operate, or govern, by or
through the College of Medicine at Peoria, a managed care
community network established under subsection (b) of Section
5-11 of the Illinois Public Aid Code.
The powers of the trustees as herein designated are
subject to the provisions of "An Act creating a Board of Higher
Education, defining its powers and duties, making an
appropriation therefor, and repealing an Act herein named",
approved August 22, 1961, as amended.
The Board of Trustees shall have the authority to adopt
all administrative rules which may be necessary for the
effective administration, enforcement and regulation of all
matters for which the Board has jurisdiction or
responsibility.
(b) To assist in the provision of buildings and facilities
beneficial to, useful for, or supportive of University
purposes, the Board of Trustees of the University of Illinois
may exercise the following powers with regard to the area
located on or adjacent to the University of Illinois at
Chicago campus and bounded as follows: on the West by Morgan
Street; on the North by Roosevelt Road; on the East by Union
Street; and on the South by 16th Street, in the City of
Chicago:
(1) Acquire any interests in land, buildings, or
facilities by purchase, including installments payable
over a period allowed by law, by lease over a term of such
duration as the Board of Trustees shall determine, or by
exercise of the power of eminent domain;
(2) Sub-lease or contract to purchase through
installments all or any portion of buildings or facilities
for such duration and on such terms as the Board of
Trustees shall determine, including a term that exceeds 5
years, provided that each such lease or purchase contract
shall be and shall recite that it is subject to
termination and cancellation in any year for which the
General Assembly fails to make an appropriation to pay the
rent or purchase installments payable under the terms of
such lease or purchase contract; and
(3) Sell property without compliance with the State
Property Control Act and retain proceeds in the University
Treasury in a special, separate development fund account
which the Auditor General shall examine to assure
compliance with this Act.
Any buildings or facilities to be developed on the land shall
be buildings or facilities that, in the determination of the
Board of Trustees, in whole or in part: (i) are for use by the
University; or (ii) otherwise advance the interests of the
University, including, by way of example, residential
facilities for University staff and students and commercial
facilities which provide services needed by the University
community. Revenues from the development fund account may be
withdrawn by the University for the purpose of demolition and
the processes associated with demolition; routine land and
property acquisition; extension of utilities; streetscape
work; landscape work; surface and structure parking;
sidewalks, recreational paths, and street construction; and
lease and lease purchase arrangements and the professional
services associated with the planning and development of the
area. Moneys from the development fund account used for any
other purpose must be deposited into and appropriated from the
General Revenue Fund. Buildings or facilities leased to an
entity or person other than the University shall not be
subject to any limitations applicable to a State supported
college or university under any law. All development on the
land and all use of any buildings or facilities shall be
subject to the control and approval of the Board of Trustees.
(c) The Board of Trustees shall have the power to borrow
money, as necessary, from time to time in anticipation of
receiving tuition, payments from the State of Illinois, or
other revenues or receipts of the University, also known as
anticipated moneys. The borrowing limit shall be capped at
100% of the total amount of payroll and other expense vouchers
submitted and payable to the University for fiscal year 2010
expenses, but unpaid by the State Comptroller's office. Prior
to borrowing any funds, the University shall request from the
Comptroller's office a verification of the borrowing limit and
shall include the estimated date on which such borrowing shall
occur. The borrowing limit cap shall be verified by the State
Comptroller's office not prior to 45 days before any estimated
date for executing any promissory note or line of credit
established under this subsection (c). The principal amount
borrowed under a promissory note or line of credit shall not
exceed 75% of the borrowing limit. Within 15 days after
borrowing funds under any promissory note or line of credit
established under this subsection (c), the University shall
submit to the Governor's Office of Management and Budget, the
Speaker of the House of Representatives, the Minority Leader
of the House of Representatives, the President of the Senate,
and the Minority Leader of the Senate an Emergency Short Term
Cash Management Plan. The Emergency Short Term Cash Management
Plan shall outline the amount borrowed, the terms for
repayment, the amount of outstanding State vouchers as
verified by the State Comptroller's office, and the
University's plan for expenditure of any borrowed funds,
including, but not limited to, a detailed plan to meet payroll
obligations to include collective bargaining employees, civil
service employees, and academic, research, and health care
personnel. The establishment of any promissory note or line of
credit established under this subsection (c) must be finalized
within 90 days after the effective date of this amendatory Act
of the 96th General Assembly. The borrowed moneys shall be
applied to the purposes of paying salaries and other expenses
lawfully authorized in the University's State appropriation
and unpaid by the State Comptroller. Any line of credit
established under this subsection (c) shall be paid in full
one year after creation or within 10 days after the date the
University receives reimbursement from the State for all
submitted fiscal year 2010 vouchers, whichever is earlier. Any
promissory note established under this subsection (c) shall be
repaid within one year after issuance of the note. The
Chairman, Comptroller, or Treasurer of the Board shall execute
a promissory note or similar debt instrument to evidence the
indebtedness incurred by the borrowing. In connection with a
borrowing, the Board may establish a line of credit with a
financial institution, investment bank, or broker/dealer. The
obligation to make the payments due under any promissory note
or line of credit established under this subsection (c) shall
be a lawful obligation of the University payable from the
anticipated moneys. Any borrowing under this subsection (c)
shall not constitute a debt, legal or moral, of the State and
shall not be enforceable against the State. The promissory
note or line of credit shall be authorized by a resolution
passed by the Board and shall be valid whether or not a
budgeted item with respect to that resolution is included in
any annual or supplemental budget adopted by the Board. The
resolution shall set forth facts demonstrating the need for
the borrowing, state an amount that the amount to be borrowed
will not exceed, and establish a maximum interest rate limit
not to exceed the maximum rate authorized by the Bond
Authorization Act or 9%, whichever is less. The resolution may
direct the Comptroller or Treasurer of the Board to make
arrangements to set apart and hold the portion of the
anticipated moneys, as received, that shall be used to repay
the borrowing, subject to any prior pledges or restrictions
with respect to the anticipated moneys. The resolution may
also authorize the Treasurer of the Board to make partial
repayments of the borrowing as the anticipated moneys become
available and may contain any other terms, restrictions, or
limitations not inconsistent with the powers of the Board.
For the purposes of this subsection (c), "financial
institution" means any bank subject to the Illinois Banking
Act, any savings and loan association subject to the Illinois
Savings and Loan Act of 1985, and any federally chartered
commercial bank or savings and loan association or
government-sponsored enterprise organized and operated in this
State pursuant to the laws of the United States.
(Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)
Section 10-45. The Illinois Public Aid Code is amended by
changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows:
(305 ILCS 5/5-5.7a)
Sec. 5-5.7a. Pandemic related stability payments for
health care providers. Notwithstanding other provisions of
law, and in accordance with the Illinois Emergency Management
Agency, the Department of Healthcare and Family Services shall
develop a process to distribute pandemic related stability
payments, from federal sources dedicated for such purposes, to
health care providers that are providing care to recipients
under the Medical Assistance Program. For provider types
serving residents who are recipients of medical assistance
under this Code and are funded by other State agencies, the
Department will coordinate the distribution process of the
pandemic related stability payments. Federal sources dedicated
to pandemic related payments include, but are not limited to,
funds distributed to the State of Illinois from the
Coronavirus Relief Fund pursuant to the Coronavirus Aid,
Relief, and Economic Security Act ("CARES Act") and from the
Coronavirus State Fiscal Recovery Fund pursuant to Section
9901 of the American Rescue Plan Act of 2021, that are
appropriated to the Department for such purpose during Fiscal
Years 2020, and 2021, and 2022 for purposes permitted by those
federal laws and related federal guidance.
(1) Pandemic related stability payments for these
providers shall be separate and apart from any rate
methodology otherwise defined in this Code to the extent
permitted in accordance with Section 5001 of the CARES Act
and Section 9901 of the American Rescue Plan Act of 2021
and any related federal guidance.
(2) Payments made from moneys received from the
Coronavirus Relief Fund shall be used exclusively for
expenses incurred by the providers that are eligible for
reimbursement from the Coronavirus Relief Fund in
accordance with Section 5001 of the CARES Act and related
federal guidance. Payments made from moneys received from
the Coronavirus State Fiscal Recovery Fund shall be used
exclusively for purposes permitted by Section 9901 of the
American Rescue Plan Act of 2021 and related federal
guidance. related to the pandemic associated with the 2019
Novel Coronavirus (COVID-19) Public Health Emergency
issued by the Secretary of the U.S. Department of Health
and Human Services (HHS) on January 31, 2020 and the
national emergency issued by the President of the United
States on March 13, 2020 between March 1, and December 30,
2020.
(3) All providers receiving pandemic related stability
payments shall attest in a format to be created by the
Department and be able to demonstrate that their expenses
are pandemic related, were not part of their annual
budgets established before March 1, 2020, and are directly
associated with health care needs.
(4) Pandemic related stability payments will be
distributed based on a schedule and framework to be
established by the Department with recognition of the
pandemic related acuity of the situation for each
provider, taking into account the factors including, but
not limited to, the following;
(A) the impact of the pandemic on patients served,
impact on staff, and shortages of the personal
protective equipment necessary for infection control
efforts for all providers;
(B) providers with high incidences of COVID-19
positivity rates among staff, or patients, or both;
(C) pandemic related workforce challenges and
costs associated with temporary wage increases
increased associated with pandemic related hazard pay
programs, or costs associated with which providers do
not have enough staff to adequately provide care and
protection to the residents and other staff;
(D) providers with significant reductions in
utilization that result in corresponding reductions in
revenue as a result of the pandemic, including but not
limited to the cancellation or postponement of
elective procedures and visits; and
(E) pandemic related payments received directly by
the providers through other federal resources; .
(F) current efforts to respond to and provide
services to communities disproportionately impacted by
the COVID-19 public health emergency, including
low-income and socially vulnerable communities that
have seen the most severe health impacts and
exacerbated health inequities along racial, ethnic,
and socioeconomic lines; and
(G) provider needs for capital improvements to
existing facilities, including upgrades to HVAC and
ventilation systems and capital improvements for
enhancing infection control or reducing crowding,
which may include bed-buybacks.
(5) Pandemic related stability payments made from
moneys received from the Coronavirus Relief Fund will be
distributed to providers based on a methodology to be
administered by the Department with amounts determined by
a calculation of total federal pandemic related funds
appropriated by the Illinois General Assembly for this
purpose. Providers receiving the pandemic related
stability payments will attest to their increased costs,
declining revenues, and receipt of additional pandemic
related funds directly from the federal government.
(6) Of the payments provided for by this Section made
from moneys received from the Coronavirus Relief Fund
section, a minimum of 30% shall be allotted for health
care providers that serve the ZIP codes located in the
most disproportionately impacted areas of Illinois, based
on positive COVID-19 cases based on data collected by the
Department of Public Health and provided to the Department
of Healthcare and Family Services.
(7) From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus
State Fiscal Recovery Fund for Fiscal Years 2021 and 2022,
the Department shall expend such funds only for purposes
permitted by Section 9901 of the American Rescue Plan Act
of 2021 and related federal guidance. Such expenditures
may include, but are not limited to: payments to providers
for costs incurred due to the COVID-19 public health
emergency; unreimbursed costs for testing and treatment of
uninsured Illinois residents; costs of COVID-19 mitigation
and prevention; medical expenses related to aftercare or
extended care for COVID-19 patients with longer term
symptoms and effects; costs of behavioral health care;
costs of public health and safety staff; and expenditures
permitted in order to address (i) disparities in public
health outcomes, (ii) nursing and other essential health
care workforce investments, (iii) exacerbation of
pre-existing disparities, and (iv) promoting healthy
childhood environments.
(8) From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus
State Fiscal Recovery Fund for Fiscal Years 2022 and 2023,
the Department shall establish a program for making
payments to long term care service providers and
facilities, for purposes related to financial support for
workers in the long term care industry, but only as
permitted by either the CARES Act or Section 9901 of the
American Rescue Plan Act of 2021 and related federal
guidance, including, but not limited to the following:
monthly amounts of $25,000,000 per month for July 2021,
August 2021, and September 2021 where at least 50% of the
funds in July shall be passed directly to front line
workers and an additional 12.5% more in each of the next 2
months; financial support programs for providers enhancing
direct care staff recruitment efforts through the payment
of education expenses; and financial support programs for
providers offering enhanced and expanded training for all
levels of the long term care healthcare workforce to
achieve better patient outcomes, such as training on
infection control, proper personal protective equipment,
best practices in quality of care, and culturally
competent patient communications. The Department shall
have the authority to audit and potentially recoup funds
not utilized as outlined and attested.
(9) From funds appropriated, directly or indirectly,
from moneys received by the State from the Coronavirus
State Fiscal Recovery Fund for Fiscal Years 2022 through
2024 the Department shall establish a program for making
payments to facilities licensed under the Nursing Home
Care Act and facilities licensed under the Specialized
Mental Health Rehabilitation Act of 2013. To the extent
permitted by Section 9901 of the American Rescue Plan Act
of 2021 and related federal guidance, the program shall
provide payments for making permanent improvements to
resident rooms in order to improve resident outcomes and
infection control. Funds may be used to reduce bed
capacity and room occupancy. To be eligible for funding, a
facility must submit an application to the Department as
prescribed by the Department and as published on its
website. A facility may need to receive approval from the
Health Facilities and Services Review Board for the
permanent improvements or the removal of the beds before
it can receive payment under this paragraph.
(Source: P.A. 101-636, eff. 6-10-20.)
(305 ILCS 5/5-5e)
Sec. 5-5e. Adjusted rates of reimbursement.
(a) Rates or payments for services in effect on June 30,
2012 shall be adjusted and services shall be affected as
required by any other provision of Public Act 97-689. In
addition, the Department shall do the following:
(1) Delink the per diem rate paid for supportive
living facility services from the per diem rate paid for
nursing facility services, effective for services provided
on or after May 1, 2011 and before July 1, 2019.
(2) Cease payment for bed reserves in nursing
facilities and specialized mental health rehabilitation
facilities; for purposes of therapeutic home visits for
individuals scoring as TBI on the MDS 3.0, beginning June
1, 2015, the Department shall approve payments for bed
reserves in nursing facilities and specialized mental
health rehabilitation facilities that have at least a 90%
occupancy level and at least 80% of their residents are
Medicaid eligible. Payment shall be at a daily rate of 75%
of an individual's current Medicaid per diem and shall not
exceed 10 days in a calendar month.
(2.5) Cease payment for bed reserves for purposes of
inpatient hospitalizations to intermediate care facilities
for persons with developmental disabilities, except in the
instance of residents who are under 21 years of age.
(3) Cease payment of the $10 per day add-on payment to
nursing facilities for certain residents with
developmental disabilities.
(b) After the application of subsection (a),
notwithstanding any other provision of this Code to the
contrary and to the extent permitted by federal law, on and
after July 1, 2012, the rates of reimbursement for services
and other payments provided under this Code shall further be
reduced as follows:
(1) Rates or payments for physician services, dental
services, or community health center services reimbursed
through an encounter rate, and services provided under the
Medicaid Rehabilitation Option of the Illinois Title XIX
State Plan shall not be further reduced, except as
provided in Section 5-5b.1.
(2) Rates or payments, or the portion thereof, paid to
a provider that is operated by a unit of local government
or State University that provides the non-federal share of
such services shall not be further reduced, except as
provided in Section 5-5b.1.
(3) Rates or payments for hospital services delivered
by a hospital defined as a Safety-Net Hospital under
Section 5-5e.1 of this Code shall not be further reduced,
except as provided in Section 5-5b.1.
(4) Rates or payments for hospital services delivered
by a Critical Access Hospital, which is an Illinois
hospital designated as a critical care hospital by the
Department of Public Health in accordance with 42 CFR 485,
Subpart F, shall not be further reduced, except as
provided in Section 5-5b.1.
(5) Rates or payments for Nursing Facility Services
shall only be further adjusted pursuant to Section 5-5.2
of this Code.
(6) Rates or payments for services delivered by long
term care facilities licensed under the ID/DD Community
Care Act or the MC/DD Act and developmental training
services shall not be further reduced.
(7) Rates or payments for services provided under
capitation rates shall be adjusted taking into
consideration the rates reduction and covered services
required by Public Act 97-689.
(8) For hospitals not previously described in this
subsection, the rates or payments for hospital services
provided before July 1, 2021, shall be further reduced by
3.5%, except for payments authorized under Section 5A-12.4
of this Code. For hospital services provided on or after
July 1, 2021, all rates for hospital services previously
reduced pursuant to P.A. 97-689 shall be increased to
reflect the discontinuation of any hospital rate
reductions authorized in this paragraph (8).
(9) For all other rates or payments for services
delivered by providers not specifically referenced in
paragraphs (1) through (7) (8), rates or payments shall be
further reduced by 2.7%.
(c) Any assessment imposed by this Code shall continue and
nothing in this Section shall be construed to cause it to
cease.
(d) Notwithstanding any other provision of this Code to
the contrary, subject to federal approval under Title XIX of
the Social Security Act, for dates of service on and after July
1, 2014, rates or payments for services provided for the
purpose of transitioning children from a hospital to home
placement or other appropriate setting by a children's
community-based health care center authorized under the
Alternative Health Care Delivery Act shall be $683 per day.
(e) (Blank).
(f) (Blank).
(Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.)
(305 ILCS 5/5A-12.7)
(Section scheduled to be repealed on December 31, 2022)
Sec. 5A-12.7. Continuation of hospital access payments on
and after July 1, 2020.
(a) To preserve and improve access to hospital services,
for hospital services rendered on and after July 1, 2020, the
Department shall, except for hospitals described in subsection
(b) of Section 5A-3, make payments to hospitals or require
capitated managed care organizations to make payments as set
forth in this Section. Payments under this Section are not due
and payable, however, until: (i) the methodologies described
in this Section are approved by the federal government in an
appropriate State Plan amendment or directed payment preprint;
and (ii) the assessment imposed under this Article is
determined to be a permissible tax under Title XIX of the
Social Security Act. In determining the hospital access
payments authorized under subsection (g) of this Section, if a
hospital ceases to qualify for payments from the pool, the
payments for all hospitals continuing to qualify for payments
from such pool shall be uniformly adjusted to fully expend the
aggregate net amount of the pool, with such adjustment being
effective on the first day of the second month following the
date the hospital ceases to receive payments from such pool.
(b) Amounts moved into claims-based rates and distributed
in accordance with Section 14-12 shall remain in those
claims-based rates.
(c) Graduate medical education.
(1) The calculation of graduate medical education
payments shall be based on the hospital's Medicare cost
report ending in Calendar Year 2018, as reported in the
Healthcare Cost Report Information System file, release
date September 30, 2019. An Illinois hospital reporting
intern and resident cost on its Medicare cost report shall
be eligible for graduate medical education payments.
(2) Each hospital's annualized Medicaid Intern
Resident Cost is calculated using annualized intern and
resident total costs obtained from Worksheet B Part I,
Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93,
96-98, and 105-112 multiplied by the percentage that the
hospital's Medicaid days (Worksheet S3 Part I, Column 7,
Lines 2, 3, 4, 14, 16-18, and 32) comprise of the
hospital's total days (Worksheet S3 Part I, Column 8,
Lines 14, 16-18, and 32).
(3) An annualized Medicaid indirect medical education
(IME) payment is calculated for each hospital using its
IME payments (Worksheet E Part A, Line 29, Column 1)
multiplied by the percentage that its Medicaid days
(Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18,
and 32) comprise of its Medicare days (Worksheet S3 Part
I, Column 6, Lines 2, 3, 4, 14, and 16-18).
(4) For each hospital, its annualized Medicaid Intern
Resident Cost and its annualized Medicaid IME payment are
summed, and, except as capped at 120% of the average cost
per intern and resident for all qualifying hospitals as
calculated under this paragraph, is multiplied by 22.6% to
determine the hospital's final graduate medical education
payment. Each hospital's average cost per intern and
resident shall be calculated by summing its total
annualized Medicaid Intern Resident Cost plus its
annualized Medicaid IME payment and dividing that amount
by the hospital's total Full Time Equivalent Residents and
Interns. If the hospital's average per intern and resident
cost is greater than 120% of the same calculation for all
qualifying hospitals, the hospital's per intern and
resident cost shall be capped at 120% of the average cost
for all qualifying hospitals.
(d) Fee-for-service supplemental payments. Each Illinois
hospital shall receive an annual payment equal to the amounts
below, to be paid in 12 equal installments on or before the
seventh State business day of each month, except that no
payment shall be due within 30 days after the later of the date
of notification of federal approval of the payment
methodologies required under this Section or any waiver
required under 42 CFR 433.68, at which time the sum of amounts
required under this Section prior to the date of notification
is due and payable.
(1) For critical access hospitals, $385 per covered
inpatient day contained in paid fee-for-service claims and
$530 per paid fee-for-service outpatient claim for dates
of service in Calendar Year 2019 in the Department's
Enterprise Data Warehouse as of May 11, 2020.
(2) For safety-net hospitals, $960 per covered
inpatient day contained in paid fee-for-service claims and
$625 per paid fee-for-service outpatient claim for dates
of service in Calendar Year 2019 in the Department's
Enterprise Data Warehouse as of May 11, 2020.
(3) For long term acute care hospitals, $295 per
covered inpatient day contained in paid fee-for-service
claims for dates of service in Calendar Year 2019 in the
Department's Enterprise Data Warehouse as of May 11, 2020.
(4) For freestanding psychiatric hospitals, $125 per
covered inpatient day contained in paid fee-for-service
claims and $130 per paid fee-for-service outpatient claim
for dates of service in Calendar Year 2019 in the
Department's Enterprise Data Warehouse as of May 11, 2020.
(5) For freestanding rehabilitation hospitals, $355
per covered inpatient day contained in paid
fee-for-service claims for dates of service in Calendar
Year 2019 in the Department's Enterprise Data Warehouse as
of May 11, 2020.
(6) For all general acute care hospitals and high
Medicaid hospitals as defined in subsection (f), $350 per
covered inpatient day for dates of service in Calendar
Year 2019 contained in paid fee-for-service claims and
$620 per paid fee-for-service outpatient claim in the
Department's Enterprise Data Warehouse as of May 11, 2020.
(7) Alzheimer's treatment access payment. Each
Illinois academic medical center or teaching hospital, as
defined in Section 5-5e.2 of this Code, that is identified
as the primary hospital affiliate of one of the Regional
Alzheimer's Disease Assistance Centers, as designated by
the Alzheimer's Disease Assistance Act and identified in
the Department of Public Health's Alzheimer's Disease
State Plan dated December 2016, shall be paid an
Alzheimer's treatment access payment equal to the product
of the qualifying hospital's State Fiscal Year 2018 total
inpatient fee-for-service days multiplied by the
applicable Alzheimer's treatment rate of $226.30 for
hospitals located in Cook County and $116.21 for hospitals
located outside Cook County.
(e) The Department shall require managed care
organizations (MCOs) to make directed payments and
pass-through payments according to this Section. Each calendar
year, the Department shall require MCOs to pay the maximum
amount out of these funds as allowed as pass-through payments
under federal regulations. The Department shall require MCOs
to make such pass-through payments as specified in this
Section. The Department shall require the MCOs to pay the
remaining amounts as directed Payments as specified in this
Section. The Department shall issue payments to the
Comptroller by the seventh business day of each month for all
MCOs that are sufficient for MCOs to make the directed
payments and pass-through payments according to this Section.
The Department shall require the MCOs to make pass-through
payments and directed payments using electronic funds
transfers (EFT), if the hospital provides the information
necessary to process such EFTs, in accordance with directions
provided monthly by the Department, within 7 business days of
the date the funds are paid to the MCOs, as indicated by the
"Paid Date" on the website of the Office of the Comptroller if
the funds are paid by EFT and the MCOs have received directed
payment instructions. If funds are not paid through the
Comptroller by EFT, payment must be made within 7 business
days of the date actually received by the MCO. The MCO will be
considered to have paid the pass-through payments when the
payment remittance number is generated or the date the MCO
sends the check to the hospital, if EFT information is not
supplied. If an MCO is late in paying a pass-through payment or
directed payment as required under this Section (including any
extensions granted by the Department), it shall pay a penalty,
unless waived by the Department for reasonable cause, to the
Department equal to 5% of the amount of the pass-through
payment or directed payment not paid on or before the due date
plus 5% of the portion thereof remaining unpaid on the last day
of each 30-day period thereafter. Payments to MCOs that would
be paid consistent with actuarial certification and enrollment
in the absence of the increased capitation payments under this
Section shall not be reduced as a consequence of payments made
under this subsection. The Department shall publish and
maintain on its website for a period of no less than 8 calendar
quarters, the quarterly calculation of directed payments and
pass-through payments owed to each hospital from each MCO. All
calculations and reports shall be posted no later than the
first day of the quarter for which the payments are to be
issued.
(f)(1) For purposes of allocating the funds included in
capitation payments to MCOs, Illinois hospitals shall be
divided into the following classes as defined in
administrative rules:
(A) Critical access hospitals.
(B) Safety-net hospitals, except that stand-alone
children's hospitals that are not specialty children's
hospitals will not be included.
(C) Long term acute care hospitals.
(D) Freestanding psychiatric hospitals.
(E) Freestanding rehabilitation hospitals.
(F) High Medicaid hospitals. As used in this Section,
"high Medicaid hospital" means a general acute care
hospital that is not a safety-net hospital or critical
access hospital and that has a Medicaid Inpatient
Utilization Rate above 30% or a hospital that had over
35,000 inpatient Medicaid days during the applicable
period. For the period July 1, 2020 through December 31,
2020, the applicable period for the Medicaid Inpatient
Utilization Rate (MIUR) is the rate year 2020 MIUR and for
the number of inpatient days it is State fiscal year 2018.
Beginning in calendar year 2021, the Department shall use
the most recently determined MIUR, as defined in
subsection (h) of Section 5-5.02, and for the inpatient
day threshold, the State fiscal year ending 18 months
prior to the beginning of the calendar year. For purposes
of calculating MIUR under this Section, children's
hospitals and affiliated general acute care hospitals
shall be considered a single hospital.
(G) General acute care hospitals. As used under this
Section, "general acute care hospitals" means all other
Illinois hospitals not identified in subparagraphs (A)
through (F).
(2) Hospitals' qualification for each class shall be
assessed prior to the beginning of each calendar year and the
new class designation shall be effective January 1 of the next
year. The Department shall publish by rule the process for
establishing class determination.
(g) Fixed pool directed payments. Beginning July 1, 2020,
the Department shall issue payments to MCOs which shall be
used to issue directed payments to qualified Illinois
safety-net hospitals and critical access hospitals on a
monthly basis in accordance with this subsection. Prior to the
beginning of each Payout Quarter beginning July 1, 2020, the
Department shall use encounter claims data from the
Determination Quarter, accepted by the Department's Medicaid
Management Information System for inpatient and outpatient
services rendered by safety-net hospitals and critical access
hospitals to determine a quarterly uniform per unit add-on for
each hospital class.
(1) Inpatient per unit add-on. A quarterly uniform per
diem add-on shall be derived by dividing the quarterly
Inpatient Directed Payments Pool amount allocated to the
applicable hospital class by the total inpatient days
contained on all encounter claims received during the
Determination Quarter, for all hospitals in the class.
(A) Each hospital in the class shall have a
quarterly inpatient directed payment calculated that
is equal to the product of the number of inpatient days
attributable to the hospital used in the calculation
of the quarterly uniform class per diem add-on,
multiplied by the calculated applicable quarterly
uniform class per diem add-on of the hospital class.
(B) Each hospital shall be paid 1/3 of its
quarterly inpatient directed payment in each of the 3
months of the Payout Quarter, in accordance with
directions provided to each MCO by the Department.
(2) Outpatient per unit add-on. A quarterly uniform
per claim add-on shall be derived by dividing the
quarterly Outpatient Directed Payments Pool amount
allocated to the applicable hospital class by the total
outpatient encounter claims received during the
Determination Quarter, for all hospitals in the class.
(A) Each hospital in the class shall have a
quarterly outpatient directed payment calculated that
is equal to the product of the number of outpatient
encounter claims attributable to the hospital used in
the calculation of the quarterly uniform class per
claim add-on, multiplied by the calculated applicable
quarterly uniform class per claim add-on of the
hospital class.
(B) Each hospital shall be paid 1/3 of its
quarterly outpatient directed payment in each of the 3
months of the Payout Quarter, in accordance with
directions provided to each MCO by the Department.
(3) Each MCO shall pay each hospital the Monthly
Directed Payment as identified by the Department on its
quarterly determination report.
(4) Definitions. As used in this subsection:
(A) "Payout Quarter" means each 3 month calendar
quarter, beginning July 1, 2020.
(B) "Determination Quarter" means each 3 month
calendar quarter, which ends 3 months prior to the
first day of each Payout Quarter.
(5) For the period July 1, 2020 through December 2020,
the following amounts shall be allocated to the following
hospital class directed payment pools for the quarterly
development of a uniform per unit add-on:
(A) $2,894,500 for hospital inpatient services for
critical access hospitals.
(B) $4,294,374 for hospital outpatient services
for critical access hospitals.
(C) $29,109,330 for hospital inpatient services
for safety-net hospitals.
(D) $35,041,218 for hospital outpatient services
for safety-net hospitals.
(h) Fixed rate directed payments. Effective July 1, 2020,
the Department shall issue payments to MCOs which shall be
used to issue directed payments to Illinois hospitals not
identified in paragraph (g) on a monthly basis. Prior to the
beginning of each Payout Quarter beginning July 1, 2020, the
Department shall use encounter claims data from the
Determination Quarter, accepted by the Department's Medicaid
Management Information System for inpatient and outpatient
services rendered by hospitals in each hospital class
identified in paragraph (f) and not identified in paragraph
(g). For the period July 1, 2020 through December 2020, the
Department shall direct MCOs to make payments as follows:
(1) For general acute care hospitals an amount equal
to $1,750 multiplied by the hospital's category of service
20 case mix index for the determination quarter multiplied
by the hospital's total number of inpatient admissions for
category of service 20 for the determination quarter.
(2) For general acute care hospitals an amount equal
to $160 multiplied by the hospital's category of service
21 case mix index for the determination quarter multiplied
by the hospital's total number of inpatient admissions for
category of service 21 for the determination quarter.
(3) For general acute care hospitals an amount equal
to $80 multiplied by the hospital's category of service 22
case mix index for the determination quarter multiplied by
the hospital's total number of inpatient admissions for
category of service 22 for the determination quarter.
(4) For general acute care hospitals an amount equal
to $375 multiplied by the hospital's category of service
24 case mix index for the determination quarter multiplied
by the hospital's total number of category of service 24
paid EAPG (EAPGs) for the determination quarter.
(5) For general acute care hospitals an amount equal
to $240 multiplied by the hospital's category of service
27 and 28 case mix index for the determination quarter
multiplied by the hospital's total number of category of
service 27 and 28 paid EAPGs for the determination
quarter.
(6) For general acute care hospitals an amount equal
to $290 multiplied by the hospital's category of service
29 case mix index for the determination quarter multiplied
by the hospital's total number of category of service 29
paid EAPGs for the determination quarter.
(7) For high Medicaid hospitals an amount equal to
$1,800 multiplied by the hospital's category of service 20
case mix index for the determination quarter multiplied by
the hospital's total number of inpatient admissions for
category of service 20 for the determination quarter.
(8) For high Medicaid hospitals an amount equal to
$160 multiplied by the hospital's category of service 21
case mix index for the determination quarter multiplied by
the hospital's total number of inpatient admissions for
category of service 21 for the determination quarter.
(9) For high Medicaid hospitals an amount equal to $80
multiplied by the hospital's category of service 22 case
mix index for the determination quarter multiplied by the
hospital's total number of inpatient admissions for
category of service 22 for the determination quarter.
(10) For high Medicaid hospitals an amount equal to
$400 multiplied by the hospital's category of service 24
case mix index for the determination quarter multiplied by
the hospital's total number of category of service 24 paid
EAPG outpatient claims for the determination quarter.
(11) For high Medicaid hospitals an amount equal to
$240 multiplied by the hospital's category of service 27
and 28 case mix index for the determination quarter
multiplied by the hospital's total number of category of
service 27 and 28 paid EAPGs for the determination
quarter.
(12) For high Medicaid hospitals an amount equal to
$290 multiplied by the hospital's category of service 29
case mix index for the determination quarter multiplied by
the hospital's total number of category of service 29 paid
EAPGs for the determination quarter.
(13) For long term acute care hospitals the amount of
$495 multiplied by the hospital's total number of
inpatient days for the determination quarter.
(14) For psychiatric hospitals the amount of $210
multiplied by the hospital's total number of inpatient
days for category of service 21 for the determination
quarter.
(15) For psychiatric hospitals the amount of $250
multiplied by the hospital's total number of outpatient
claims for category of service 27 and 28 for the
determination quarter.
(16) For rehabilitation hospitals the amount of $410
multiplied by the hospital's total number of inpatient
days for category of service 22 for the determination
quarter.
(17) For rehabilitation hospitals the amount of $100
multiplied by the hospital's total number of outpatient
claims for category of service 29 for the determination
quarter.
(18) Each hospital shall be paid 1/3 of their
quarterly inpatient and outpatient directed payment in
each of the 3 months of the Payout Quarter, in accordance
with directions provided to each MCO by the Department.
(19) Each MCO shall pay each hospital the Monthly
Directed Payment amount as identified by the Department on
its quarterly determination report.
Notwithstanding any other provision of this subsection, if
the Department determines that the actual total hospital
utilization data that is used to calculate the fixed rate
directed payments is substantially different than anticipated
when the rates in this subsection were initially determined
(for unforeseeable circumstances such as the COVID-19
pandemic), the Department may adjust the rates specified in
this subsection so that the total directed payments
approximate the total spending amount anticipated when the
rates were initially established.
Definitions. As used in this subsection:
(A) "Payout Quarter" means each calendar quarter,
beginning July 1, 2020.
(B) "Determination Quarter" means each calendar
quarter which ends 3 months prior to the first day of
each Payout Quarter.
(C) "Case mix index" means a hospital specific
calculation. For inpatient claims the case mix index
is calculated each quarter by summing the relative
weight of all inpatient Diagnosis-Related Group (DRG)
claims for a category of service in the applicable
Determination Quarter and dividing the sum by the
number of sum total of all inpatient DRG admissions
for the category of service for the associated claims.
The case mix index for outpatient claims is calculated
each quarter by summing the relative weight of all
paid EAPGs in the applicable Determination Quarter and
dividing the sum by the sum total of paid EAPGs for the
associated claims.
(i) Beginning January 1, 2021, the rates for directed
payments shall be recalculated in order to spend the
additional funds for directed payments that result from
reduction in the amount of pass-through payments allowed under
federal regulations. The additional funds for directed
payments shall be allocated proportionally to each class of
hospitals based on that class' proportion of services.
(j) Pass-through payments.
(1) For the period July 1, 2020 through December 31,
2020, the Department shall assign quarterly pass-through
payments to each class of hospitals equal to one-fourth of
the following annual allocations:
(A) $390,487,095 to safety-net hospitals.
(B) $62,553,886 to critical access hospitals.
(C) $345,021,438 to high Medicaid hospitals.
(D) $551,429,071 to general acute care hospitals.
(E) $27,283,870 to long term acute care hospitals.
(F) $40,825,444 to freestanding psychiatric
hospitals.
(G) $9,652,108 to freestanding rehabilitation
hospitals.
(2) The pass-through payments shall at a minimum
ensure hospitals receive a total amount of monthly
payments under this Section as received in calendar year
2019 in accordance with this Article and paragraph (1) of
subsection (d-5) of Section 14-12, exclusive of amounts
received through payments referenced in subsection (b).
(3) For the calendar year beginning January 1, 2021,
and each calendar year thereafter, each hospital's
pass-through payment amount shall be reduced
proportionally to the reduction of all pass-through
payments required by federal regulations.
(k) At least 30 days prior to each calendar year, the
Department shall notify each hospital of changes to the
payment methodologies in this Section, including, but not
limited to, changes in the fixed rate directed payment rates,
the aggregate pass-through payment amount for all hospitals,
and the hospital's pass-through payment amount for the
upcoming calendar year.
(l) Notwithstanding any other provisions of this Section,
the Department may adopt rules to change the methodology for
directed and pass-through payments as set forth in this
Section, but only to the extent necessary to obtain federal
approval of a necessary State Plan amendment or Directed
Payment Preprint or to otherwise conform to federal law or
federal regulation.
(m) As used in this subsection, "managed care
organization" or "MCO" means an entity which contracts with
the Department to provide services where payment for medical
services is made on a capitated basis, excluding contracted
entities for dual eligible or Department of Children and
Family Services youth populations.
(n) In order to address the escalating infant mortality
rates among minority communities in Illinois, the State shall,
subject to appropriation, create a pool of funding of at least
$50,000,000 annually to be disbursed among safety-net
hospitals that maintain perinatal designation from the
Department of Public Health. The funding shall be used to
preserve or enhance OB/GYN services or other specialty
services at the receiving hospital, with the distribution of
funding to be established by rule and with consideration to
perinatal hospitals with safe birthing levels and quality
metrics for healthy mothers and babies.
(o) In order to address the growing challenges of
providing stable access to healthcare in rural Illinois,
including perinatal services, behavioral healthcare including
substance use disorder services (SUDs) and other specialty
services, and to expand access to telehealth services among
rural communities in Illinois, the Department of Healthcare
and Family Services, subject to appropriation, shall
administer a program to provide at least $10,000,000 in
financial support annually to critical access hospitals for
delivery of perinatal and OB/GYN services, behavioral
healthcare including SUDS, other specialty services and
telehealth services. The funding shall be used to preserve or
enhance perinatal and OB/GYN services, behavioral healthcare
including SUDS, other specialty services, as well as the
explanation of telehealth services by the receiving hospital,
with the distribution of funding to be established by rule.
(Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.)
(305 ILCS 5/5A-17)
Sec. 5A-17. Recovery of payments; liens.
(a) As a condition of receiving payments pursuant to
subsections (d) and (k) of Section 5A-12.7 for State Fiscal
Year 2021, a for-profit general acute care hospital that
ceases to provide hospital services before July 1, 2021 and
within 12 months of a change in the hospital's ownership
status from not-for-profit to investor owned, shall be
obligated to pay to the Department an amount equal to the
payments received pursuant to subsections (d) and (k) of
Section 5A-12.7 since the change in ownership status to the
cessation of hospital services. The obligated amount shall be
due immediately and must be paid to the Department within 10
days of ceasing to provide services or pursuant to a payment
plan approved by the Department unless the hospital requests a
hearing under paragraph (d) of this Section. The obligation
under this Section shall not apply to a hospital that ceases to
provide services under circumstances that include:
implementation of a transformation project approved by the
Department under subsection (d-5) of Section 14-12;
emergencies as declared by federal, State, or local
government; actions approved or required by federal, State, or
local government; actions taken in compliance with the
Illinois Health Facilities Planning Act; or other
circumstances beyond the control of the hospital provider or
for the benefit of the community previously served by the
hospital, as determined on a case-by-case basis by the
Department.
(a-5) For State Fiscal Year 2022, a general acute care
hospital that ceases to provide hospital services before July
1, 2022 and within 12 months of a change in the hospital’s
ownership status that was approved by the Health Facilities
Services Review Board between March 1, 2021 and March 31,
2021, shall be obligated to pay to the Department an amount
equal to the payments received in State Fiscal Year 2022
pursuant to subsections (d) and (k) of Section 5A-12.7 since
the change in ownership status to the cessation of hospital
services. The obligated amount shall be due immediately and
must be paid to the Department within 30 days of ceasing to
provide services or pursuant to a payment plan approved by the
Department unless the hospital requests a proceeding under
paragraph (b) of this Section. The obligation under this
Section shall not apply to a hospital that ceases to provide
services under circumstances that include: implementation of a
transformation project approved by the Department under
subsection (d-5) of Section 14-12; emergencies as declared by
federal, State, or local government; actions approved or
required by federal, State, or local government; actions taken
in compliance with the Illinois Health Facilities Planning
Act; or other circumstances beyond the control of the hospital
provider or for the benefit of the community previously served
by the hospital, as determined on a case-by-case basis by the
Department.
(b) The Illinois Department shall administer and enforce
this Section and collect the obligations imposed under this
Section using procedures employed in its administration of
this Code generally. The Illinois Department, its Director,
and every hospital provider subject to this Section shall have
the following powers, duties, and rights:
(1) The Illinois Department may initiate either
administrative or judicial proceedings, or both, to
enforce the provisions of this Section. Administrative
enforcement proceedings initiated hereunder shall be
governed by the Illinois Department's administrative
rules. Judicial enforcement proceedings initiated in
accordance with this Section shall be governed by the
rules of procedure applicable in the courts of this State.
(2) No proceedings for collection, refund, credit, or
other adjustment of an amount payable under this Section
shall be issued more than 3 years after the due date of the
obligation, except in the case of an extended period
agreed to in writing by the Illinois Department and the
hospital provider before the expiration of this limitation
period.
(3) Any unpaid obligation under this Section shall
become a lien upon the assets of the hospital. If any
hospital provider sells or transfers the major part of any
one or more of (i) the real property and improvements,
(ii) the machinery and equipment, or (iii) the furniture
or fixtures of any hospital that is subject to the
provisions of this Section, the seller or transferor shall
pay the Illinois Department the amount of any obligation
due from it under this Section up to the date of the sale
or transfer. If the seller or transferor fails to pay any
amount due under this Section, the purchaser or transferee
of such asset shall be liable for the amount of the
obligation up to the amount of the reasonable value of the
property acquired by the purchaser or transferee. The
purchaser or transferee shall continue to be liable until
the purchaser or transferee pays the full amount of the
obligation up to the amount of the reasonable value of the
property acquired by the purchaser or transferee or until
the purchaser or transferee receives from the Illinois
Department a certificate showing that such assessment,
penalty, and interest have been paid or a certificate from
the Illinois Department showing that no amount is due from
the seller or transferor under this Section.
(c) In addition to any other remedy provided for, the
Illinois Department may collect an unpaid obligation by
withholding, as payment of the amount due, reimbursements or
other amounts otherwise payable by the Illinois Department to
the hospital provider.
(Source: P.A. 101-650, eff. 7-7-20.)
ARTICLE 11. EDGE CREDIT
Section 11-5. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by adding Section 605-1070 as follows:
(20 ILCS 605/605-1070 new)
Sec. 605-1070. Rulemaking authority for EDGE Credit;
sunset extensions for expiring credits; disaster declaration.
The Department shall adopt rules, in consultation with the
Department of Revenue, to identify any and all Economic
Development for a Growing Economy (EDGE) tax credits that are
earned, existing, and unused by a taxpayer in any tax year
where there is a statewide COVID-19 public health emergency,
as evidenced by an effective disaster declaration of the
Governor covering all counties in the State. The rules adopted
by the Department shall allow for the extension of credits,
for at least 5 years and up to 10 years after the last
statewide COVID-19 related disaster declaration has ended,
that are earned, existing, or set to expire during a tax year
where there is a statewide COVID-19 public health emergency as
evidenced by an effective disaster declaration of the Governor
covering all counties. In order for a credit to be extended a
taxpayer shall provide evidence, in a form prescribed by the
Department, that the taxpayer was or will be unable to utilize
credits due to the COVID-19 public health emergency.
Section 11-10.The Illinois Income Tax Act is amended by
changing Section 211 as follows:
(35 ILCS 5/211)
Sec. 211. Economic Development for a Growing Economy Tax
Credit. For tax years beginning on or after January 1, 1999, a
Taxpayer who has entered into an Agreement (including a New
Construction EDGE Agreement) under the Economic Development
for a Growing Economy Tax Credit Act is entitled to a credit
against the taxes imposed under subsections (a) and (b) of
Section 201 of this Act in an amount to be determined in the
Agreement. If the Taxpayer is a partnership or Subchapter S
corporation, the credit shall be allowed to the partners or
shareholders in accordance with the determination of income
and distributive share of income under Sections 702 and 704
and subchapter S of the Internal Revenue Code. The Department,
in cooperation with the Department of Commerce and Economic
Opportunity, shall prescribe rules to enforce and administer
the provisions of this Section. This Section is exempt from
the provisions of Section 250 of this Act.
The credit shall be subject to the conditions set forth in
the Agreement and the following limitations:
(1) The tax credit shall not exceed the Incremental
Income Tax (as defined in Section 5-5 of the Economic
Development for a Growing Economy Tax Credit Act) with
respect to the project; additionally, the New Construction
EDGE Credit shall not exceed the New Construction EDGE
Incremental Income Tax (as defined in Section 5-5 of the
Economic Development for a Growing Economy Tax Credit
Act).
(2) The amount of the credit allowed during the tax
year plus the sum of all amounts allowed in prior years
shall not exceed 100% of the aggregate amount expended by
the Taxpayer during all prior tax years on approved costs
defined by Agreement.
(3) The amount of the credit shall be determined on an
annual basis. Except as applied in a carryover year
pursuant to Section 211(4) of this Act, the credit may not
be applied against any State income tax liability in more
than 10 taxable years; provided, however, that (i) an
eligible business certified by the Department of Commerce
and Economic Opportunity under the Corporate Headquarters
Relocation Act may not apply the credit against any of its
State income tax liability in more than 15 taxable years
and (ii) credits allowed to that eligible business are
subject to the conditions and requirements set forth in
Sections 5-35 and 5-45 of the Economic Development for a
Growing Economy Tax Credit Act and Section 5-51 as
applicable to New Construction EDGE Credits.
(4) The credit may not exceed the amount of taxes
imposed pursuant to subsections (a) and (b) of Section 201
of this Act. Any credit that is unused in the year the
credit is computed may be carried forward and applied to
the tax liability of the 5 taxable years following the
excess credit year, except as otherwise provided under
paragraph (4.5) of this Section. The credit shall be
applied to the earliest year for which there is a tax
liability. If there are credits from more than one tax
year that are available to offset a liability, the earlier
credit shall be applied first.
(4.5) The Department of Commerce and Economic
Opportunity, in consultation with the Department of
Revenue, shall adopt rules to extend the sunset of any
earned, existing, or unused credit as provided for in
Section 605-1055 of the Department of Commerce and
Economic Opportunity Law of the Civil Administrative Code
of Illinois.
(5) No credit shall be allowed with respect to any
Agreement for any taxable year ending after the
Noncompliance Date. Upon receiving notification by the
Department of Commerce and Economic Opportunity of the
noncompliance of a Taxpayer with an Agreement, the
Department shall notify the Taxpayer that no credit is
allowed with respect to that Agreement for any taxable
year ending after the Noncompliance Date, as stated in
such notification. If any credit has been allowed with
respect to an Agreement for a taxable year ending after
the Noncompliance Date for that Agreement, any refund paid
to the Taxpayer for that taxable year shall, to the extent
of that credit allowed, be an erroneous refund within the
meaning of Section 912 of this Act.
(6) For purposes of this Section, the terms
"Agreement", "Incremental Income Tax", "New Construction
EDGE Agreement", "New Construction EDGE Credit", "New
Construction EDGE Incremental Income Tax", and
"Noncompliance Date" have the same meaning as when used in
the Economic Development for a Growing Economy Tax Credit
Act.
(Source: P.A. 101-9, eff. 6-5-19.)
Section 11-15. The Economic Development for a Growing
Economy Tax Credit Act is amended by changing Section 5-45 as
follows:
(35 ILCS 10/5-45)
Sec. 5-45. Amount and duration of the credit.
(a) The Department shall determine the amount and duration
of the credit awarded under this Act. The duration of the
credit may not exceed 10 taxable years. The credit may be
stated as a percentage of the Incremental Income Tax
attributable to the applicant's project and may include a
fixed dollar limitation.
(b) Notwithstanding subsection (a), and except as the
credit may be applied in a carryover year pursuant to Section
211(4) of the Illinois Income Tax Act, the credit may be
applied against the State income tax liability in more than 10
taxable years but not in more than 15 taxable years for an
eligible business that (i) qualifies under this Act and the
Corporate Headquarters Relocation Act and has in fact
undertaken a qualifying project within the time frame
specified by the Department of Commerce and Economic
Opportunity under that Act, and (ii) applies against its State
income tax liability, during the entire 15-year period, no
more than 60% of the maximum credit per year that would
otherwise be available under this Act.
(c) Nothing in this Section shall prevent the Department,
in consultation with the Department of Revenue, from adopting
rules to extend the sunset of any earned, existing, and unused
tax credit or credits a taxpayer may be in possession of, as
provided for in Section 605-1055 of the Department of Commerce
and Economic Opportunity Law of the Civil Administrative Code
of Illinois, notwithstanding the carry-forward provisions
pursuant to paragraph (4) of Section 211 of the Illinois
Income Tax Act.
(Source: P.A. 94-793, eff. 5-19-06.)
ARTICLE 12. PENSION CODE
Section 12-5. The Illinois Pension Code is amended by
changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and
16-203 as follows:
(40 ILCS 5/1-160)
Sec. 1-160. Provisions applicable to new hires.
(a) The provisions of this Section apply to a person who,
on or after January 1, 2011, first becomes a member or a
participant under any reciprocal retirement system or pension
fund established under this Code, other than a retirement
system or pension fund established under Article 2, 3, 4, 5, 6,
15 or 18 of this Code, notwithstanding any other provision of
this Code to the contrary, but do not apply to any self-managed
plan established under this Code, to any person with respect
to service as a sheriff's law enforcement employee under
Article 7, or to any participant of the retirement plan
established under Section 22-101. Notwithstanding anything to
the contrary in this Section, for purposes of this Section, a
person who participated in a retirement system under Article
15 prior to January 1, 2011 shall be deemed a person who first
became a member or participant prior to January 1, 2011 under
any retirement system or pension fund subject to this Section.
The changes made to this Section by Public Act 98-596 are a
clarification of existing law and are intended to be
retroactive to January 1, 2011 (the effective date of Public
Act 96-889), notwithstanding the provisions of Section 1-103.1
of this Code.
This Section does not apply to a person who first becomes a
noncovered employee under Article 14 on or after the
implementation date of the plan created under Section 1-161
for that Article, unless that person elects under subsection
(b) of Section 1-161 to instead receive the benefits provided
under this Section and the applicable provisions of that
Article.
This Section does not apply to a person who first becomes a
member or participant under Article 16 on or after the
implementation date of the plan created under Section 1-161
for that Article, unless that person elects under subsection
(b) of Section 1-161 to instead receive the benefits provided
under this Section and the applicable provisions of that
Article.
This Section does not apply to a person who elects under
subsection (c-5) of Section 1-161 to receive the benefits
under Section 1-161.
This Section does not apply to a person who first becomes a
member or participant of an affected pension fund on or after 6
months after the resolution or ordinance date, as defined in
Section 1-162, unless that person elects under subsection (c)
of Section 1-162 to receive the benefits provided under this
Section and the applicable provisions of the Article under
which he or she is a member or participant.
(b) "Final average salary" means, except as otherwise
provided in this subsection, the average monthly (or annual)
salary obtained by dividing the total salary or earnings
calculated under the Article applicable to the member or
participant during the 96 consecutive months (or 8 consecutive
years) of service within the last 120 months (or 10 years) of
service in which the total salary or earnings calculated under
the applicable Article was the highest by the number of months
(or years) of service in that period. For the purposes of a
person who first becomes a member or participant of any
retirement system or pension fund to which this Section
applies on or after January 1, 2011, in this Code, "final
average salary" shall be substituted for the following:
(1) In Article 7 (except for service as sheriff's law
enforcement employees), "final rate of earnings".
(2) In Articles 8, 9, 10, 11, and 12, "highest average
annual salary for any 4 consecutive years within the last
10 years of service immediately preceding the date of
withdrawal".
(3) In Article 13, "average final salary".
(4) In Article 14, "final average compensation".
(5) In Article 17, "average salary".
(6) In Section 22-207, "wages or salary received by
him at the date of retirement or discharge".
A member of the Teachers' Retirement System of the State
of Illinois who retires on or after June 1, 2021 and for whom
the 2020-2021 school year is used in the calculation of the
member's final average salary shall use the higher of the
following for the purpose of determining the member's final
average salary:
(A) the amount otherwise calculated under the first
paragraph of this subsection; or
(B) an amount calculated by the Teachers' Retirement
System of the State of Illinois using the average of the
monthly (or annual) salary obtained by dividing the total
salary or earnings calculated under Article 16 applicable
to the member or participant during the 96 months (or 8
years) of service within the last 120 months (or 10 years)
of service in which the total salary or earnings
calculated under the Article was the highest by the number
of months (or years) of service in that period.
(b-5) Beginning on January 1, 2011, for all purposes under
this Code (including without limitation the calculation of
benefits and employee contributions), the annual earnings,
salary, or wages (based on the plan year) of a member or
participant to whom this Section applies shall not exceed
$106,800; however, that amount shall annually thereafter be
increased by the lesser of (i) 3% of that amount, including all
previous adjustments, or (ii) one-half the annual unadjusted
percentage increase (but not less than zero) in the consumer
price index-u for the 12 months ending with the September
preceding each November 1, including all previous adjustments.
For the purposes of this Section, "consumer price index-u"
means the index published by the Bureau of Labor Statistics of
the United States Department of Labor that measures the
average change in prices of goods and services purchased by
all urban consumers, United States city average, all items,
1982-84 = 100. The new amount resulting from each annual
adjustment shall be determined by the Public Pension Division
of the Department of Insurance and made available to the
boards of the retirement systems and pension funds by November
1 of each year.
(c) A member or participant is entitled to a retirement
annuity upon written application if he or she has attained age
67 (beginning January 1, 2015, age 65 with respect to service
under Article 12 of this Code that is subject to this Section)
and has at least 10 years of service credit and is otherwise
eligible under the requirements of the applicable Article.
A member or participant who has attained age 62 (beginning
January 1, 2015, age 60 with respect to service under Article
12 of this Code that is subject to this Section) and has at
least 10 years of service credit and is otherwise eligible
under the requirements of the applicable Article may elect to
receive the lower retirement annuity provided in subsection
(d) of this Section.
(c-5) A person who first becomes a member or a participant
subject to this Section on or after July 6, 2017 (the effective
date of Public Act 100-23), notwithstanding any other
provision of this Code to the contrary, is entitled to a
retirement annuity under Article 8 or Article 11 upon written
application if he or she has attained age 65 and has at least
10 years of service credit and is otherwise eligible under the
requirements of Article 8 or Article 11 of this Code,
whichever is applicable.
(d) The retirement annuity of a member or participant who
is retiring after attaining age 62 (beginning January 1, 2015,
age 60 with respect to service under Article 12 of this Code
that is subject to this Section) with at least 10 years of
service credit shall be reduced by one-half of 1% for each full
month that the member's age is under age 67 (beginning January
1, 2015, age 65 with respect to service under Article 12 of
this Code that is subject to this Section).
(d-5) The retirement annuity payable under Article 8 or
Article 11 to an eligible person subject to subsection (c-5)
of this Section who is retiring at age 60 with at least 10
years of service credit shall be reduced by one-half of 1% for
each full month that the member's age is under age 65.
(d-10) Each person who first became a member or
participant under Article 8 or Article 11 of this Code on or
after January 1, 2011 and prior to the effective date of this
amendatory Act of the 100th General Assembly shall make an
irrevocable election either:
(i) to be eligible for the reduced retirement age
provided in subsections (c-5) and (d-5) of this Section,
the eligibility for which is conditioned upon the member
or participant agreeing to the increases in employee
contributions for age and service annuities provided in
subsection (a-5) of Section 8-174 of this Code (for
service under Article 8) or subsection (a-5) of Section
11-170 of this Code (for service under Article 11); or
(ii) to not agree to item (i) of this subsection
(d-10), in which case the member or participant shall
continue to be subject to the retirement age provisions in
subsections (c) and (d) of this Section and the employee
contributions for age and service annuity as provided in
subsection (a) of Section 8-174 of this Code (for service
under Article 8) or subsection (a) of Section 11-170 of
this Code (for service under Article 11).
The election provided for in this subsection shall be made
between October 1, 2017 and November 15, 2017. A person
subject to this subsection who makes the required election
shall remain bound by that election. A person subject to this
subsection who fails for any reason to make the required
election within the time specified in this subsection shall be
deemed to have made the election under item (ii).
(e) Any retirement annuity or supplemental annuity shall
be subject to annual increases on the January 1 occurring
either on or after the attainment of age 67 (beginning January
1, 2015, age 65 with respect to service under Article 12 of
this Code that is subject to this Section and beginning on the
effective date of this amendatory Act of the 100th General
Assembly, age 65 with respect to service under Article 8 or
Article 11 for eligible persons who: (i) are subject to
subsection (c-5) of this Section; or (ii) made the election
under item (i) of subsection (d-10) of this Section) or the
first anniversary of the annuity start date, whichever is
later. Each annual increase shall be calculated at 3% or
one-half the annual unadjusted percentage increase (but not
less than zero) in the consumer price index-u for the 12 months
ending with the September preceding each November 1, whichever
is less, of the originally granted retirement annuity. If the
annual unadjusted percentage change in the consumer price
index-u for the 12 months ending with the September preceding
each November 1 is zero or there is a decrease, then the
annuity shall not be increased.
For the purposes of Section 1-103.1 of this Code, the
changes made to this Section by this amendatory Act of the
100th General Assembly are applicable without regard to
whether the employee was in active service on or after the
effective date of this amendatory Act of the 100th General
Assembly.
(f) The initial survivor's or widow's annuity of an
otherwise eligible survivor or widow of a retired member or
participant who first became a member or participant on or
after January 1, 2011 shall be in the amount of 66 2/3% of the
retired member's or participant's retirement annuity at the
date of death. In the case of the death of a member or
participant who has not retired and who first became a member
or participant on or after January 1, 2011, eligibility for a
survivor's or widow's annuity shall be determined by the
applicable Article of this Code. The initial benefit shall be
66 2/3% of the earned annuity without a reduction due to age. A
child's annuity of an otherwise eligible child shall be in the
amount prescribed under each Article if applicable. Any
survivor's or widow's annuity shall be increased (1) on each
January 1 occurring on or after the commencement of the
annuity if the deceased member died while receiving a
retirement annuity or (2) in other cases, on each January 1
occurring after the first anniversary of the commencement of
the annuity. Each annual increase shall be calculated at 3% or
one-half the annual unadjusted percentage increase (but not
less than zero) in the consumer price index-u for the 12 months
ending with the September preceding each November 1, whichever
is less, of the originally granted survivor's annuity. If the
annual unadjusted percentage change in the consumer price
index-u for the 12 months ending with the September preceding
each November 1 is zero or there is a decrease, then the
annuity shall not be increased.
(g) The benefits in Section 14-110 apply only if the
person is a State policeman, a fire fighter in the fire
protection service of a department, a conservation police
officer, an investigator for the Secretary of State, an arson
investigator, a Commerce Commission police officer,
investigator for the Department of Revenue or the Illinois
Gaming Board, a security employee of the Department of
Corrections or the Department of Juvenile Justice, or a
security employee of the Department of Innovation and
Technology, as those terms are defined in subsection (b) and
subsection (c) of Section 14-110. A person who meets the
requirements of this Section is entitled to an annuity
calculated under the provisions of Section 14-110, in lieu of
the regular or minimum retirement annuity, only if the person
has withdrawn from service with not less than 20 years of
eligible creditable service and has attained age 60,
regardless of whether the attainment of age 60 occurs while
the person is still in service.
(h) If a person who first becomes a member or a participant
of a retirement system or pension fund subject to this Section
on or after January 1, 2011 is receiving a retirement annuity
or retirement pension under that system or fund and becomes a
member or participant under any other system or fund created
by this Code and is employed on a full-time basis, except for
those members or participants exempted from the provisions of
this Section under subsection (a) of this Section, then the
person's retirement annuity or retirement pension under that
system or fund shall be suspended during that employment. Upon
termination of that employment, the person's retirement
annuity or retirement pension payments shall resume and be
recalculated if recalculation is provided for under the
applicable Article of this Code.
If a person who first becomes a member of a retirement
system or pension fund subject to this Section on or after
January 1, 2012 and is receiving a retirement annuity or
retirement pension under that system or fund and accepts on a
contractual basis a position to provide services to a
governmental entity from which he or she has retired, then
that person's annuity or retirement pension earned as an
active employee of the employer shall be suspended during that
contractual service. A person receiving an annuity or
retirement pension under this Code shall notify the pension
fund or retirement system from which he or she is receiving an
annuity or retirement pension, as well as his or her
contractual employer, of his or her retirement status before
accepting contractual employment. A person who fails to submit
such notification shall be guilty of a Class A misdemeanor and
required to pay a fine of $1,000. Upon termination of that
contractual employment, the person's retirement annuity or
retirement pension payments shall resume and, if appropriate,
be recalculated under the applicable provisions of this Code.
(i) (Blank).
(j) In the case of a conflict between the provisions of
this Section and any other provision of this Code, the
provisions of this Section shall control.
(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;
100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff.
1-4-19; 101-610, eff. 1-1-20.)
(40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
Sec. 15-155. Employer contributions.
(a) The State of Illinois shall make contributions by
appropriations of amounts which, together with the other
employer contributions from trust, federal, and other funds,
employee contributions, income from investments, and other
income of this System, will be sufficient to meet the cost of
maintaining and administering the System on a 90% funded basis
in accordance with actuarial recommendations.
The Board shall determine the amount of State
contributions required for each fiscal year on the basis of
the actuarial tables and other assumptions adopted by the
Board and the recommendations of the actuary, using the
formula in subsection (a-1).
(a-1) For State fiscal years 2012 through 2045, the
minimum contribution to the System to be made by the State for
each fiscal year shall be an amount determined by the System to
be sufficient to bring the total assets of the System up to 90%
of the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
For each of State fiscal years 2018, 2019, and 2020, the
State shall make an additional contribution to the System
equal to 2% of the total payroll of each employee who is deemed
to have elected the benefits under Section 1-161 or who has
made the election under subsection (c) of Section 1-161.
A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applies in State fiscal year 2018 or thereafter shall be
implemented in equal annual amounts over a 5-year period
beginning in the State fiscal year in which the actuarial
change first applies to the required State contribution.
A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applied to the State contribution in fiscal year 2014,
2015, 2016, or 2017 shall be implemented:
(i) as already applied in State fiscal years before
2018; and
(ii) in the portion of the 5-year period beginning in
the State fiscal year in which the actuarial change first
applied that occurs in State fiscal year 2018 or
thereafter, by calculating the change in equal annual
amounts over that 5-year period and then implementing it
at the resulting annual rate in each of the remaining
fiscal years in that 5-year period.
For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual
increments so that by State fiscal year 2011, the State is
contributing at the rate required under this Section.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2006
is $166,641,900.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2007
is $252,064,100.
For each of State fiscal years 2008 through 2009, the
State contribution to the System, as a percentage of the
applicable employee payroll, shall be increased in equal
annual increments from the required State contribution for
State fiscal year 2007, so that by State fiscal year 2011, the
State is contributing at the rate otherwise required under
this Section.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2010
is $702,514,000 and shall be made from the State Pensions Fund
and proceeds of bonds sold in fiscal year 2010 pursuant to
Section 7.2 of the General Obligation Bond Act, less (i) the
pro rata share of bond sale expenses determined by the
System's share of total bond proceeds, (ii) any amounts
received from the General Revenue Fund in fiscal year 2010,
(iii) any reduction in bond proceeds due to the issuance of
discounted bonds, if applicable.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2011
is the amount recertified by the System on or before April 1,
2011 pursuant to Section 15-165 and shall be made from the
State Pensions Fund and proceeds of bonds sold in fiscal year
2011 pursuant to Section 7.2 of the General Obligation Bond
Act, less (i) the pro rata share of bond sale expenses
determined by the System's share of total bond proceeds, (ii)
any amounts received from the General Revenue Fund in fiscal
year 2011, and (iii) any reduction in bond proceeds due to the
issuance of discounted bonds, if applicable.
Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed
to maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as
calculated under this Section and certified under Section
15-165, shall not exceed an amount equal to (i) the amount of
the required State contribution that would have been
calculated under this Section for that fiscal year if the
System had not received any payments under subsection (d) of
Section 7.2 of the General Obligation Bond Act, minus (ii) the
portion of the State's total debt service payments for that
fiscal year on the bonds issued in fiscal year 2003 for the
purposes of that Section 7.2, as determined and certified by
the Comptroller, that is the same as the System's portion of
the total moneys distributed under subsection (d) of Section
7.2 of the General Obligation Bond Act. In determining this
maximum for State fiscal years 2008 through 2010, however, the
amount referred to in item (i) shall be increased, as a
percentage of the applicable employee payroll, in equal
increments calculated from the sum of the required State
contribution for State fiscal year 2007 plus the applicable
portion of the State's total debt service payments for fiscal
year 2007 on the bonds issued in fiscal year 2003 for the
purposes of Section 7.2 of the General Obligation Bond Act, so
that, by State fiscal year 2011, the State is contributing at
the rate otherwise required under this Section.
(a-2) Beginning in fiscal year 2018, each employer under
this Article shall pay to the System a required contribution
determined as a percentage of projected payroll and sufficient
to produce an annual amount equal to:
(i) for each of fiscal years 2018, 2019, and 2020, the
defined benefit normal cost of the defined benefit plan,
less the employee contribution, for each employee of that
employer who has elected or who is deemed to have elected
the benefits under Section 1-161 or who has made the
election under subsection (c) of Section 1-161; for fiscal
year 2021 and each fiscal year thereafter, the defined
benefit normal cost of the defined benefit plan, less the
employee contribution, plus 2%, for each employee of that
employer who has elected or who is deemed to have elected
the benefits under Section 1-161 or who has made the
election under subsection (c) of Section 1-161; plus
(ii) the amount required for that fiscal year to
amortize any unfunded actuarial accrued liability
associated with the present value of liabilities
attributable to the employer's account under Section
15-155.2, determined as a level percentage of payroll over
a 30-year rolling amortization period.
In determining contributions required under item (i) of
this subsection, the System shall determine an aggregate rate
for all employers, expressed as a percentage of projected
payroll.
In determining the contributions required under item (ii)
of this subsection, the amount shall be computed by the System
on the basis of the actuarial assumptions and tables used in
the most recent actuarial valuation of the System that is
available at the time of the computation.
The contributions required under this subsection (a-2)
shall be paid by an employer concurrently with that employer's
payroll payment period. The State, as the actual employer of
an employee, shall make the required contributions under this
subsection.
As used in this subsection, "academic year" means the
12-month period beginning September 1.
(b) If an employee is paid from trust or federal funds, the
employer shall pay to the Board contributions from those funds
which are sufficient to cover the accruing normal costs on
behalf of the employee. However, universities having employees
who are compensated out of local auxiliary funds, income
funds, or service enterprise funds are not required to pay
such contributions on behalf of those employees. The local
auxiliary funds, income funds, and service enterprise funds of
universities shall not be considered trust funds for the
purpose of this Article, but funds of alumni associations,
foundations, and athletic associations which are affiliated
with the universities included as employers under this Article
and other employers which do not receive State appropriations
are considered to be trust funds for the purpose of this
Article.
(b-1) The City of Urbana and the City of Champaign shall
each make employer contributions to this System for their
respective firefighter employees who participate in this
System pursuant to subsection (h) of Section 15-107. The rate
of contributions to be made by those municipalities shall be
determined annually by the Board on the basis of the actuarial
assumptions adopted by the Board and the recommendations of
the actuary, and shall be expressed as a percentage of salary
for each such employee. The Board shall certify the rate to the
affected municipalities as soon as may be practical. The
employer contributions required under this subsection shall be
remitted by the municipality to the System at the same time and
in the same manner as employee contributions.
(c) Through State fiscal year 1995: The total employer
contribution shall be apportioned among the various funds of
the State and other employers, whether trust, federal, or
other funds, in accordance with actuarial procedures approved
by the Board. State of Illinois contributions for employers
receiving State appropriations for personal services shall be
payable from appropriations made to the employers or to the
System. The contributions for Class I community colleges
covering earnings other than those paid from trust and federal
funds, shall be payable solely from appropriations to the
Illinois Community College Board or the System for employer
contributions.
(d) Beginning in State fiscal year 1996, the required
State contributions to the System shall be appropriated
directly to the System and shall be payable through vouchers
issued in accordance with subsection (c) of Section 15-165,
except as provided in subsection (g).
(e) The State Comptroller shall draw warrants payable to
the System upon proper certification by the System or by the
employer in accordance with the appropriation laws and this
Code.
(f) Normal costs under this Section means liability for
pensions and other benefits which accrues to the System
because of the credits earned for service rendered by the
participants during the fiscal year and expenses of
administering the System, but shall not include the principal
of or any redemption premium or interest on any bonds issued by
the Board or any expenses incurred or deposits required in
connection therewith.
(g) If June 4, 2018 (Public Act 100-587) the amount of a
participant's earnings for any academic year used to determine
the final rate of earnings, determined on a full-time
equivalent basis, exceeds the amount of his or her earnings
with the same employer for the previous academic year,
determined on a full-time equivalent basis, by more than 6%,
the participant's employer shall pay to the System, in
addition to all other payments required under this Section and
in accordance with guidelines established by the System, the
present value of the increase in benefits resulting from the
portion of the increase in earnings that is in excess of 6%.
This present value shall be computed by the System on the basis
of the actuarial assumptions and tables used in the most
recent actuarial valuation of the System that is available at
the time of the computation. The System may require the
employer to provide any pertinent information or
documentation.
Whenever it determines that a payment is or may be
required under this subsection (g), the System shall calculate
the amount of the payment and bill the employer for that
amount. The bill shall specify the calculations used to
determine the amount due. If the employer disputes the amount
of the bill, it may, within 30 days after receipt of the bill,
apply to the System in writing for a recalculation. The
application must specify in detail the grounds of the dispute
and, if the employer asserts that the calculation is subject
to subsection (h), (h-5), or (i) of this Section, must include
an affidavit setting forth and attesting to all facts within
the employer's knowledge that are pertinent to the
applicability of that subsection. Upon receiving a timely
application for recalculation, the System shall review the
application and, if appropriate, recalculate the amount due.
The employer contributions required under this subsection
(g) may be paid in the form of a lump sum within 90 days after
receipt of the bill. If the employer contributions are not
paid within 90 days after receipt of the bill, then interest
will be charged at a rate equal to the System's annual
actuarially assumed rate of return on investment compounded
annually from the 91st day after receipt of the bill. Payments
must be concluded within 3 years after the employer's receipt
of the bill.
When assessing payment for any amount due under this
subsection (g), the System shall include earnings, to the
extent not established by a participant under Section
15-113.11 or 15-113.12, that would have been paid to the
participant had the participant not taken (i) periods of
voluntary or involuntary furlough occurring on or after July
1, 2015 and on or before June 30, 2017 or (ii) periods of
voluntary pay reduction in lieu of furlough occurring on or
after July 1, 2015 and on or before June 30, 2017. Determining
earnings that would have been paid to a participant had the
participant not taken periods of voluntary or involuntary
furlough or periods of voluntary pay reduction shall be the
responsibility of the employer, and shall be reported in a
manner prescribed by the System.
This subsection (g) does not apply to (1) Tier 2 hybrid
plan members and (2) Tier 2 defined benefit members who first
participate under this Article on or after the implementation
date of the Optional Hybrid Plan.
(g-1) (Blank). June 4, 2018 (Public Act 100-587)
(h) This subsection (h) applies only to payments made or
salary increases given on or after June 1, 2005 but before July
1, 2011. The changes made by Public Act 94-1057 shall not
require the System to refund any payments received before July
31, 2006 (the effective date of Public Act 94-1057).
When assessing payment for any amount due under subsection
(g), the System shall exclude earnings increases paid to
participants under contracts or collective bargaining
agreements entered into, amended, or renewed before June 1,
2005.
When assessing payment for any amount due under subsection
(g), the System shall exclude earnings increases paid to a
participant at a time when the participant is 10 or more years
from retirement eligibility under Section 15-135.
When assessing payment for any amount due under subsection
(g), the System shall exclude earnings increases resulting
from overload work, including a contract for summer teaching,
or overtime when the employer has certified to the System, and
the System has approved the certification, that: (i) in the
case of overloads (A) the overload work is for the sole purpose
of academic instruction in excess of the standard number of
instruction hours for a full-time employee occurring during
the academic year that the overload is paid and (B) the
earnings increases are equal to or less than the rate of pay
for academic instruction computed using the participant's
current salary rate and work schedule; and (ii) in the case of
overtime, the overtime was necessary for the educational
mission.
When assessing payment for any amount due under subsection
(g), the System shall exclude any earnings increase resulting
from (i) a promotion for which the employee moves from one
classification to a higher classification under the State
Universities Civil Service System, (ii) a promotion in
academic rank for a tenured or tenure-track faculty position,
or (iii) a promotion that the Illinois Community College Board
has recommended in accordance with subsection (k) of this
Section. These earnings increases shall be excluded only if
the promotion is to a position that has existed and been filled
by a member for no less than one complete academic year and the
earnings increase as a result of the promotion is an increase
that results in an amount no greater than the average salary
paid for other similar positions.
(h-5) When assessing payment for any amount due under
subsection (g), the System shall exclude any earnings increase
resulting from overload work performed in an academic year
subsequent to an academic year in which the employer was
unable to offer or allow to be conducted overload work due to
an emergency declaration limiting such activities.
(i) When assessing payment for any amount due under
subsection (g), the System shall exclude any salary increase
described in subsection (h) of this Section given on or after
July 1, 2011 but before July 1, 2014 under a contract or
collective bargaining agreement entered into, amended, or
renewed on or after June 1, 2005 but before July 1, 2011.
Notwithstanding any other provision of this Section, any
payments made or salary increases given after June 30, 2014
shall be used in assessing payment for any amount due under
subsection (g) of this Section.
(j) The System shall prepare a report and file copies of
the report with the Governor and the General Assembly by
January 1, 2007 that contains all of the following
information:
(1) The number of recalculations required by the
changes made to this Section by Public Act 94-1057 for
each employer.
(2) The dollar amount by which each employer's
contribution to the System was changed due to
recalculations required by Public Act 94-1057.
(3) The total amount the System received from each
employer as a result of the changes made to this Section by
Public Act 94-4.
(4) The increase in the required State contribution
resulting from the changes made to this Section by Public
Act 94-1057.
(j-5) For State fiscal years beginning on or after July 1,
2017, if the amount of a participant's earnings for any State
fiscal year exceeds the amount of the salary set by law for the
Governor that is in effect on July 1 of that fiscal year, the
participant's employer shall pay to the System, in addition to
all other payments required under this Section and in
accordance with guidelines established by the System, an
amount determined by the System to be equal to the employer
normal cost, as established by the System and expressed as a
total percentage of payroll, multiplied by the amount of
earnings in excess of the amount of the salary set by law for
the Governor. This amount shall be computed by the System on
the basis of the actuarial assumptions and tables used in the
most recent actuarial valuation of the System that is
available at the time of the computation. The System may
require the employer to provide any pertinent information or
documentation.
Whenever it determines that a payment is or may be
required under this subsection, the System shall calculate the
amount of the payment and bill the employer for that amount.
The bill shall specify the calculation used to determine the
amount due. If the employer disputes the amount of the bill, it
may, within 30 days after receipt of the bill, apply to the
System in writing for a recalculation. The application must
specify in detail the grounds of the dispute. Upon receiving a
timely application for recalculation, the System shall review
the application and, if appropriate, recalculate the amount
due.
The employer contributions required under this subsection
may be paid in the form of a lump sum within 90 days after
issuance of the bill. If the employer contributions are not
paid within 90 days after issuance of the bill, then interest
will be charged at a rate equal to the System's annual
actuarially assumed rate of return on investment compounded
annually from the 91st day after issuance of the bill. All
payments must be received within 3 years after issuance of the
bill. If the employer fails to make complete payment,
including applicable interest, within 3 years, then the System
may, after giving notice to the employer, certify the
delinquent amount to the State Comptroller, and the
Comptroller shall thereupon deduct the certified delinquent
amount from State funds payable to the employer and pay them
instead to the System.
This subsection (j-5) does not apply to a participant's
earnings to the extent an employer pays the employer normal
cost of such earnings.
The changes made to this subsection (j-5) by Public Act
100-624 are intended to apply retroactively to July 6, 2017
(the effective date of Public Act 100-23).
(k) The Illinois Community College Board shall adopt rules
for recommending lists of promotional positions submitted to
the Board by community colleges and for reviewing the
promotional lists on an annual basis. When recommending
promotional lists, the Board shall consider the similarity of
the positions submitted to those positions recognized for
State universities by the State Universities Civil Service
System. The Illinois Community College Board shall file a copy
of its findings with the System. The System shall consider the
findings of the Illinois Community College Board when making
determinations under this Section. The System shall not
exclude any earnings increases resulting from a promotion when
the promotion was not submitted by a community college.
Nothing in this subsection (k) shall require any community
college to submit any information to the Community College
Board.
(l) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
(m) For purposes of determining the required State
contribution to the system for a particular year, the
actuarial value of assets shall be assumed to earn a rate of
return equal to the system's actuarially assumed rate of
return.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff.
7-12-19; revised 8-6-19.)
(40 ILCS 5/15-198)
Sec. 15-198. Application and expiration of new benefit
increases.
(a) As used in this Section, "new benefit increase" means
an increase in the amount of any benefit provided under this
Article, or an expansion of the conditions of eligibility for
any benefit under this Article, that results from an amendment
to this Code that takes effect after June 1, 2005 (the
effective date of Public Act 94-4). "New benefit increase",
however, does not include any benefit increase resulting from
the changes made to Article 1 or this Article by Public Act
100-23, Public Act 100-587, Public Act 100-769, Public Act
101-10, Public Act 101-610, or this amendatory Act of the
102nd General Assembly or this amendatory Act of the 101st
General Assembly.
(b) Notwithstanding any other provision of this Code or
any subsequent amendment to this Code, every new benefit
increase is subject to this Section and shall be deemed to be
granted only in conformance with and contingent upon
compliance with the provisions of this Section.
(c) The Public Act enacting a new benefit increase must
identify and provide for payment to the System of additional
funding at least sufficient to fund the resulting annual
increase in cost to the System as it accrues.
Every new benefit increase is contingent upon the General
Assembly providing the additional funding required under this
subsection. The Commission on Government Forecasting and
Accountability shall analyze whether adequate additional
funding has been provided for the new benefit increase and
shall report its analysis to the Public Pension Division of
the Department of Insurance. A new benefit increase created by
a Public Act that does not include the additional funding
required under this subsection is null and void. If the Public
Pension Division determines that the additional funding
provided for a new benefit increase under this subsection is
or has become inadequate, it may so certify to the Governor and
the State Comptroller and, in the absence of corrective action
by the General Assembly, the new benefit increase shall expire
at the end of the fiscal year in which the certification is
made.
(d) Every new benefit increase shall expire 5 years after
its effective date or on such earlier date as may be specified
in the language enacting the new benefit increase or provided
under subsection (c). This does not prevent the General
Assembly from extending or re-creating a new benefit increase
by law.
(e) Except as otherwise provided in the language creating
the new benefit increase, a new benefit increase that expires
under this Section continues to apply to persons who applied
and qualified for the affected benefit while the new benefit
increase was in effect and to the affected beneficiaries and
alternate payees of such persons, but does not apply to any
other person, including, without limitation, a person who
continues in service after the expiration date and did not
apply and qualify for the affected benefit while the new
benefit increase was in effect.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff.
7-12-19; 101-610, eff. 1-1-20.)
(40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)
(Text of Section WITHOUT the changes made by P.A. 98-599,
which has been held unconstitutional)
Sec. 16-133. Retirement annuity; amount.
(a) The amount of the retirement annuity shall be (i) in
the case of a person who first became a teacher under this
Article before July 1, 2005, the larger of the amounts
determined under paragraphs (A) and (B) below, or (ii) in the
case of a person who first becomes a teacher under this Article
on or after July 1, 2005, the amount determined under the
applicable provisions of paragraph (B):
(A) An amount consisting of the sum of the following:
(1) An amount that can be provided on an
actuarially equivalent basis by the member's
accumulated contributions at the time of retirement;
and
(2) The sum of (i) the amount that can be provided
on an actuarially equivalent basis by the member's
accumulated contributions representing service prior
to July 1, 1947, and (ii) the amount that can be
provided on an actuarially equivalent basis by the
amount obtained by multiplying 1.4 times the member's
accumulated contributions covering service subsequent
to June 30, 1947; and
(3) If there is prior service, 2 times the amount
that would have been determined under subparagraph (2)
of paragraph (A) above on account of contributions
which would have been made during the period of prior
service creditable to the member had the System been
in operation and had the member made contributions at
the contribution rate in effect prior to July 1, 1947.
This paragraph (A) does not apply to a person who
first becomes a teacher under this Article on or after
July 1, 2005.
(B) An amount consisting of the greater of the
following:
(1) For creditable service earned before July 1,
1998 that has not been augmented under Section
16-129.1: 1.67% of final average salary for each of
the first 10 years of creditable service, 1.90% of
final average salary for each year in excess of 10 but
not exceeding 20, 2.10% of final average salary for
each year in excess of 20 but not exceeding 30, and
2.30% of final average salary for each year in excess
of 30; and
For creditable service earned on or after July 1,
1998 by a member who has at least 24 years of
creditable service on July 1, 1998 and who does not
elect to augment service under Section 16-129.1: 2.2%
of final average salary for each year of creditable
service earned on or after July 1, 1998 but before the
member reaches a total of 30 years of creditable
service and 2.3% of final average salary for each year
of creditable service earned on or after July 1, 1998
and after the member reaches a total of 30 years of
creditable service; and
For all other creditable service: 2.2% of final
average salary for each year of creditable service; or
(2) 1.5% of final average salary for each year of
creditable service plus the sum $7.50 for each of the
first 20 years of creditable service.
The amount of the retirement annuity determined under this
paragraph (B) shall be reduced by 1/2 of 1% for each month
that the member is less than age 60 at the time the
retirement annuity begins. However, this reduction shall
not apply (i) if the member has at least 35 years of
creditable service, or (ii) if the member retires on
account of disability under Section 16-149.2 of this
Article with at least 20 years of creditable service, or
(iii) if the member (1) has earned during the period
immediately preceding the last day of service at least one
year of contributing creditable service as an employee of
a department as defined in Section 14-103.04, (2) has
earned at least 5 years of contributing creditable service
as an employee of a department as defined in Section
14-103.04, (3) retires on or after January 1, 2001, and
(4) retires having attained an age which, when added to
the number of years of his or her total creditable
service, equals at least 85. Portions of years shall be
counted as decimal equivalents.
(b) For purposes of this Section, except as provided in
subsection (b-5), final average salary shall be the average
salary for the highest 4 consecutive years within the last 10
years of creditable service as determined under rules of the
board.
The minimum final average salary shall be considered to
be $2,400 per year.
In the determination of final average salary for members
other than elected officials and their appointees when such
appointees are allowed by statute, that part of a member's
salary for any year beginning after June 30, 1979 which
exceeds the member's annual full-time salary rate with the
same employer for the preceding year by more than 20% shall be
excluded. The exclusion shall not apply in any year in which
the member's creditable earnings are less than 50% of the
preceding year's mean salary for downstate teachers as
determined by the survey of school district salaries provided
in Section 2-3.103 of the School Code.
(b-5) A teacher who retires on or after June 1, 2021 and
for whom the 2020-2021 school year is used in the calculation
of the member's final average salary shall use the higher of
the following for the purpose of determining the member's
final average salary:
(A) the amount otherwise calculated under subsection
(b); or
(B) an amount calculated by the System using the
average salary for the 4 highest years within the last 10
years of creditable service as determined under the rules
of the board.
(c) In determining the amount of the retirement annuity
under paragraph (B) of this Section, a fractional year shall
be granted proportional credit.
(d) The retirement annuity determined under paragraph (B)
of this Section shall be available only to members who render
teaching service after July 1, 1947 for which member
contributions are required, and to annuitants who re-enter
under the provisions of Section 16-150.
(e) The maximum retirement annuity provided under
paragraph (B) of this Section shall be 75% of final average
salary.
(f) A member retiring after the effective date of this
amendatory Act of 1998 shall receive a pension equal to 75% of
final average salary if the member is qualified to receive a
retirement annuity equal to at least 74.6% of final average
salary under this Article or as proportional annuities under
Article 20 of this Code.
(Source: P.A. 94-4, eff. 6-1-05.)
(40 ILCS 5/16-158) (from Ch. 108 1/2, par. 16-158)
Sec. 16-158. Contributions by State and other employing
units.
(a) The State shall make contributions to the System by
means of appropriations from the Common School Fund and other
State funds of amounts which, together with other employer
contributions, employee contributions, investment income, and
other income, will be sufficient to meet the cost of
maintaining and administering the System on a 90% funded basis
in accordance with actuarial recommendations.
The Board shall determine the amount of State
contributions required for each fiscal year on the basis of
the actuarial tables and other assumptions adopted by the
Board and the recommendations of the actuary, using the
formula in subsection (b-3).
(a-1) Annually, on or before November 15 until November
15, 2011, the Board shall certify to the Governor the amount of
the required State contribution for the coming fiscal year.
The certification under this subsection (a-1) shall include a
copy of the actuarial recommendations upon which it is based
and shall specifically identify the System's projected State
normal cost for that fiscal year.
On or before May 1, 2004, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2005, taking
into account the amounts appropriated to and received by the
System under subsection (d) of Section 7.2 of the General
Obligation Bond Act.
On or before July 1, 2005, the Board shall recalculate and
recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2006, taking
into account the changes in required State contributions made
by Public Act 94-4.
On or before April 1, 2011, the Board shall recalculate
and recertify to the Governor the amount of the required State
contribution to the System for State fiscal year 2011,
applying the changes made by Public Act 96-889 to the System's
assets and liabilities as of June 30, 2009 as though Public Act
96-889 was approved on that date.
(a-5) On or before November 1 of each year, beginning
November 1, 2012, the Board shall submit to the State Actuary,
the Governor, and the General Assembly a proposed
certification of the amount of the required State contribution
to the System for the next fiscal year, along with all of the
actuarial assumptions, calculations, and data upon which that
proposed certification is based. On or before January 1 of
each year, beginning January 1, 2013, the State Actuary shall
issue a preliminary report concerning the proposed
certification and identifying, if necessary, recommended
changes in actuarial assumptions that the Board must consider
before finalizing its certification of the required State
contributions. On or before January 15, 2013 and each January
15 thereafter, the Board shall certify to the Governor and the
General Assembly the amount of the required State contribution
for the next fiscal year. The Board's certification must note
any deviations from the State Actuary's recommended changes,
the reason or reasons for not following the State Actuary's
recommended changes, and the fiscal impact of not following
the State Actuary's recommended changes on the required State
contribution.
(a-10) By November 1, 2017, the Board shall recalculate
and recertify to the State Actuary, the Governor, and the
General Assembly the amount of the State contribution to the
System for State fiscal year 2018, taking into account the
changes in required State contributions made by Public Act
100-23. The State Actuary shall review the assumptions and
valuations underlying the Board's revised certification and
issue a preliminary report concerning the proposed
recertification and identifying, if necessary, recommended
changes in actuarial assumptions that the Board must consider
before finalizing its certification of the required State
contributions. The Board's final certification must note any
deviations from the State Actuary's recommended changes, the
reason or reasons for not following the State Actuary's
recommended changes, and the fiscal impact of not following
the State Actuary's recommended changes on the required State
contribution.
(a-15) On or after June 15, 2019, but no later than June
30, 2019, the Board shall recalculate and recertify to the
Governor and the General Assembly the amount of the State
contribution to the System for State fiscal year 2019, taking
into account the changes in required State contributions made
by Public Act 100-587. The recalculation shall be made using
assumptions adopted by the Board for the original fiscal year
2019 certification. The monthly voucher for the 12th month of
fiscal year 2019 shall be paid by the Comptroller after the
recertification required pursuant to this subsection is
submitted to the Governor, Comptroller, and General Assembly.
The recertification submitted to the General Assembly shall be
filed with the Clerk of the House of Representatives and the
Secretary of the Senate in electronic form only, in the manner
that the Clerk and the Secretary shall direct.
(b) Through State fiscal year 1995, the State
contributions shall be paid to the System in accordance with
Section 18-7 of the School Code.
(b-1) Beginning in State fiscal year 1996, on the 15th day
of each month, or as soon thereafter as may be practicable, the
Board shall submit vouchers for payment of State contributions
to the System, in a total monthly amount of one-twelfth of the
required annual State contribution certified under subsection
(a-1). From March 5, 2004 (the effective date of Public Act
93-665) through June 30, 2004, the Board shall not submit
vouchers for the remainder of fiscal year 2004 in excess of the
fiscal year 2004 certified contribution amount determined
under this Section after taking into consideration the
transfer to the System under subsection (a) of Section 6z-61
of the State Finance Act. These vouchers shall be paid by the
State Comptroller and Treasurer by warrants drawn on the funds
appropriated to the System for that fiscal year.
If in any month the amount remaining unexpended from all
other appropriations to the System for the applicable fiscal
year (including the appropriations to the System under Section
8.12 of the State Finance Act and Section 1 of the State
Pension Funds Continuing Appropriation Act) is less than the
amount lawfully vouchered under this subsection, the
difference shall be paid from the Common School Fund under the
continuing appropriation authority provided in Section 1.1 of
the State Pension Funds Continuing Appropriation Act.
(b-2) Allocations from the Common School Fund apportioned
to school districts not coming under this System shall not be
diminished or affected by the provisions of this Article.
(b-3) For State fiscal years 2012 through 2045, the
minimum contribution to the System to be made by the State for
each fiscal year shall be an amount determined by the System to
be sufficient to bring the total assets of the System up to 90%
of the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
For each of State fiscal years 2018, 2019, and 2020, the
State shall make an additional contribution to the System
equal to 2% of the total payroll of each employee who is deemed
to have elected the benefits under Section 1-161 or who has
made the election under subsection (c) of Section 1-161.
A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applies in State fiscal year 2018 or thereafter shall be
implemented in equal annual amounts over a 5-year period
beginning in the State fiscal year in which the actuarial
change first applies to the required State contribution.
A change in an actuarial or investment assumption that
increases or decreases the required State contribution and
first applied to the State contribution in fiscal year 2014,
2015, 2016, or 2017 shall be implemented:
(i) as already applied in State fiscal years before
2018; and
(ii) in the portion of the 5-year period beginning in
the State fiscal year in which the actuarial change first
applied that occurs in State fiscal year 2018 or
thereafter, by calculating the change in equal annual
amounts over that 5-year period and then implementing it
at the resulting annual rate in each of the remaining
fiscal years in that 5-year period.
For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual
increments so that by State fiscal year 2011, the State is
contributing at the rate required under this Section; except
that in the following specified State fiscal years, the State
contribution to the System shall not be less than the
following indicated percentages of the applicable employee
payroll, even if the indicated percentage will produce a State
contribution in excess of the amount otherwise required under
this subsection and subsection (a), and notwithstanding any
contrary certification made under subsection (a-1) before May
27, 1998 (the effective date of Public Act 90-582): 10.02% in
FY 1999; 10.77% in FY 2000; 11.47% in FY 2001; 12.16% in FY
2002; 12.86% in FY 2003; and 13.56% in FY 2004.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2006
is $534,627,700.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2007
is $738,014,500.
For each of State fiscal years 2008 through 2009, the
State contribution to the System, as a percentage of the
applicable employee payroll, shall be increased in equal
annual increments from the required State contribution for
State fiscal year 2007, so that by State fiscal year 2011, the
State is contributing at the rate otherwise required under
this Section.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2010
is $2,089,268,000 and shall be made from the proceeds of bonds
sold in fiscal year 2010 pursuant to Section 7.2 of the General
Obligation Bond Act, less (i) the pro rata share of bond sale
expenses determined by the System's share of total bond
proceeds, (ii) any amounts received from the Common School
Fund in fiscal year 2010, and (iii) any reduction in bond
proceeds due to the issuance of discounted bonds, if
applicable.
Notwithstanding any other provision of this Article, the
total required State contribution for State fiscal year 2011
is the amount recertified by the System on or before April 1,
2011 pursuant to subsection (a-1) of this Section and shall be
made from the proceeds of bonds sold in fiscal year 2011
pursuant to Section 7.2 of the General Obligation Bond Act,
less (i) the pro rata share of bond sale expenses determined by
the System's share of total bond proceeds, (ii) any amounts
received from the Common School Fund in fiscal year 2011, and
(iii) any reduction in bond proceeds due to the issuance of
discounted bonds, if applicable. This amount shall include, in
addition to the amount certified by the System, an amount
necessary to meet employer contributions required by the State
as an employer under paragraph (e) of this Section, which may
also be used by the System for contributions required by
paragraph (a) of Section 16-127.
Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed
to maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as
calculated under this Section and certified under subsection
(a-1), shall not exceed an amount equal to (i) the amount of
the required State contribution that would have been
calculated under this Section for that fiscal year if the
System had not received any payments under subsection (d) of
Section 7.2 of the General Obligation Bond Act, minus (ii) the
portion of the State's total debt service payments for that
fiscal year on the bonds issued in fiscal year 2003 for the
purposes of that Section 7.2, as determined and certified by
the Comptroller, that is the same as the System's portion of
the total moneys distributed under subsection (d) of Section
7.2 of the General Obligation Bond Act. In determining this
maximum for State fiscal years 2008 through 2010, however, the
amount referred to in item (i) shall be increased, as a
percentage of the applicable employee payroll, in equal
increments calculated from the sum of the required State
contribution for State fiscal year 2007 plus the applicable
portion of the State's total debt service payments for fiscal
year 2007 on the bonds issued in fiscal year 2003 for the
purposes of Section 7.2 of the General Obligation Bond Act, so
that, by State fiscal year 2011, the State is contributing at
the rate otherwise required under this Section.
(b-4) Beginning in fiscal year 2018, each employer under
this Article shall pay to the System a required contribution
determined as a percentage of projected payroll and sufficient
to produce an annual amount equal to:
(i) for each of fiscal years 2018, 2019, and 2020, the
defined benefit normal cost of the defined benefit plan,
less the employee contribution, for each employee of that
employer who has elected or who is deemed to have elected
the benefits under Section 1-161 or who has made the
election under subsection (b) of Section 1-161; for fiscal
year 2021 and each fiscal year thereafter, the defined
benefit normal cost of the defined benefit plan, less the
employee contribution, plus 2%, for each employee of that
employer who has elected or who is deemed to have elected
the benefits under Section 1-161 or who has made the
election under subsection (b) of Section 1-161; plus
(ii) the amount required for that fiscal year to
amortize any unfunded actuarial accrued liability
associated with the present value of liabilities
attributable to the employer's account under Section
16-158.3, determined as a level percentage of payroll over
a 30-year rolling amortization period.
In determining contributions required under item (i) of
this subsection, the System shall determine an aggregate rate
for all employers, expressed as a percentage of projected
payroll.
In determining the contributions required under item (ii)
of this subsection, the amount shall be computed by the System
on the basis of the actuarial assumptions and tables used in
the most recent actuarial valuation of the System that is
available at the time of the computation.
The contributions required under this subsection (b-4)
shall be paid by an employer concurrently with that employer's
payroll payment period. The State, as the actual employer of
an employee, shall make the required contributions under this
subsection.
(c) Payment of the required State contributions and of all
pensions, retirement annuities, death benefits, refunds, and
other benefits granted under or assumed by this System, and
all expenses in connection with the administration and
operation thereof, are obligations of the State.
If members are paid from special trust or federal funds
which are administered by the employing unit, whether school
district or other unit, the employing unit shall pay to the
System from such funds the full accruing retirement costs
based upon that service, which, beginning July 1, 2017, shall
be at a rate, expressed as a percentage of salary, equal to the
total employer's normal cost, expressed as a percentage of
payroll, as determined by the System. Employer contributions,
based on salary paid to members from federal funds, may be
forwarded by the distributing agency of the State of Illinois
to the System prior to allocation, in an amount determined in
accordance with guidelines established by such agency and the
System. Any contribution for fiscal year 2015 collected as a
result of the change made by Public Act 98-674 shall be
considered a State contribution under subsection (b-3) of this
Section.
(d) Effective July 1, 1986, any employer of a teacher as
defined in paragraph (8) of Section 16-106 shall pay the
employer's normal cost of benefits based upon the teacher's
service, in addition to employee contributions, as determined
by the System. Such employer contributions shall be forwarded
monthly in accordance with guidelines established by the
System.
However, with respect to benefits granted under Section
16-133.4 or 16-133.5 to a teacher as defined in paragraph (8)
of Section 16-106, the employer's contribution shall be 12%
(rather than 20%) of the member's highest annual salary rate
for each year of creditable service granted, and the employer
shall also pay the required employee contribution on behalf of
the teacher. For the purposes of Sections 16-133.4 and
16-133.5, a teacher as defined in paragraph (8) of Section
16-106 who is serving in that capacity while on leave of
absence from another employer under this Article shall not be
considered an employee of the employer from which the teacher
is on leave.
(e) Beginning July 1, 1998, every employer of a teacher
shall pay to the System an employer contribution computed as
follows:
(1) Beginning July 1, 1998 through June 30, 1999, the
employer contribution shall be equal to 0.3% of each
teacher's salary.
(2) Beginning July 1, 1999 and thereafter, the
employer contribution shall be equal to 0.58% of each
teacher's salary.
The school district or other employing unit may pay these
employer contributions out of any source of funding available
for that purpose and shall forward the contributions to the
System on the schedule established for the payment of member
contributions.
These employer contributions are intended to offset a
portion of the cost to the System of the increases in
retirement benefits resulting from Public Act 90-582.
Each employer of teachers is entitled to a credit against
the contributions required under this subsection (e) with
respect to salaries paid to teachers for the period January 1,
2002 through June 30, 2003, equal to the amount paid by that
employer under subsection (a-5) of Section 6.6 of the State
Employees Group Insurance Act of 1971 with respect to salaries
paid to teachers for that period.
The additional 1% employee contribution required under
Section 16-152 by Public Act 90-582 is the responsibility of
the teacher and not the teacher's employer, unless the
employer agrees, through collective bargaining or otherwise,
to make the contribution on behalf of the teacher.
If an employer is required by a contract in effect on May
1, 1998 between the employer and an employee organization to
pay, on behalf of all its full-time employees covered by this
Article, all mandatory employee contributions required under
this Article, then the employer shall be excused from paying
the employer contribution required under this subsection (e)
for the balance of the term of that contract. The employer and
the employee organization shall jointly certify to the System
the existence of the contractual requirement, in such form as
the System may prescribe. This exclusion shall cease upon the
termination, extension, or renewal of the contract at any time
after May 1, 1998.
(f) If June 4, 2018 (Public Act 100-587) the amount of a
teacher's salary for any school year used to determine final
average salary exceeds the member's annual full-time salary
rate with the same employer for the previous school year by
more than 6%, the teacher's employer shall pay to the System,
in addition to all other payments required under this Section
and in accordance with guidelines established by the System,
the present value of the increase in benefits resulting from
the portion of the increase in salary that is in excess of 6%.
This present value shall be computed by the System on the basis
of the actuarial assumptions and tables used in the most
recent actuarial valuation of the System that is available at
the time of the computation. If a teacher's salary for the
2005-2006 school year is used to determine final average
salary under this subsection (f), then the changes made to
this subsection (f) by Public Act 94-1057 shall apply in
calculating whether the increase in his or her salary is in
excess of 6%. For the purposes of this Section, change in
employment under Section 10-21.12 of the School Code on or
after June 1, 2005 shall constitute a change in employer. The
System may require the employer to provide any pertinent
information or documentation. The changes made to this
subsection (f) by Public Act 94-1111 apply without regard to
whether the teacher was in service on or after its effective
date.
Whenever it determines that a payment is or may be
required under this subsection, the System shall calculate the
amount of the payment and bill the employer for that amount.
The bill shall specify the calculations used to determine the
amount due. If the employer disputes the amount of the bill, it
may, within 30 days after receipt of the bill, apply to the
System in writing for a recalculation. The application must
specify in detail the grounds of the dispute and, if the
employer asserts that the calculation is subject to subsection
(g), (g-5), (g-10), or (h) of this Section, must include an
affidavit setting forth and attesting to all facts within the
employer's knowledge that are pertinent to the applicability
of that subsection. Upon receiving a timely application for
recalculation, the System shall review the application and, if
appropriate, recalculate the amount due.
The employer contributions required under this subsection
(f) may be paid in the form of a lump sum within 90 days after
receipt of the bill. If the employer contributions are not
paid within 90 days after receipt of the bill, then interest
will be charged at a rate equal to the System's annual
actuarially assumed rate of return on investment compounded
annually from the 91st day after receipt of the bill. Payments
must be concluded within 3 years after the employer's receipt
of the bill.
(f-1) (Blank). June 4, 2018 (Public Act 100-587)
(g) This subsection (g) applies only to payments made or
salary increases given on or after June 1, 2005 but before July
1, 2011. The changes made by Public Act 94-1057 shall not
require the System to refund any payments received before July
31, 2006 (the effective date of Public Act 94-1057).
When assessing payment for any amount due under subsection
(f), the System shall exclude salary increases paid to
teachers under contracts or collective bargaining agreements
entered into, amended, or renewed before June 1, 2005.
When assessing payment for any amount due under subsection
(f), the System shall exclude salary increases paid to a
teacher at a time when the teacher is 10 or more years from
retirement eligibility under Section 16-132 or 16-133.2.
When assessing payment for any amount due under subsection
(f), the System shall exclude salary increases resulting from
overload work, including summer school, when the school
district has certified to the System, and the System has
approved the certification, that (i) the overload work is for
the sole purpose of classroom instruction in excess of the
standard number of classes for a full-time teacher in a school
district during a school year and (ii) the salary increases
are equal to or less than the rate of pay for classroom
instruction computed on the teacher's current salary and work
schedule.
When assessing payment for any amount due under subsection
(f), the System shall exclude a salary increase resulting from
a promotion (i) for which the employee is required to hold a
certificate or supervisory endorsement issued by the State
Teacher Certification Board that is a different certification
or supervisory endorsement than is required for the teacher's
previous position and (ii) to a position that has existed and
been filled by a member for no less than one complete academic
year and the salary increase from the promotion is an increase
that results in an amount no greater than the lesser of the
average salary paid for other similar positions in the
district requiring the same certification or the amount
stipulated in the collective bargaining agreement for a
similar position requiring the same certification.
When assessing payment for any amount due under subsection
(f), the System shall exclude any payment to the teacher from
the State of Illinois or the State Board of Education over
which the employer does not have discretion, notwithstanding
that the payment is included in the computation of final
average salary.
(g-5) When assessing payment for any amount due under
subsection (f), the System shall exclude salary increases
resulting from overload or stipend work performed in a school
year subsequent to a school year in which the employer was
unable to offer or allow to be conducted overload or stipend
work due to an emergency declaration limiting such activities.
(g-10) When assessing payment for any amount due under
subsection (f), the System shall exclude salary increases
resulting from increased instructional time that exceeded the
instructional time required during the 2019-2020 school year.
(h) When assessing payment for any amount due under
subsection (f), the System shall exclude any salary increase
described in subsection (g) of this Section given on or after
July 1, 2011 but before July 1, 2014 under a contract or
collective bargaining agreement entered into, amended, or
renewed on or after June 1, 2005 but before July 1, 2011.
Notwithstanding any other provision of this Section, any
payments made or salary increases given after June 30, 2014
shall be used in assessing payment for any amount due under
subsection (f) of this Section.
(i) The System shall prepare a report and file copies of
the report with the Governor and the General Assembly by
January 1, 2007 that contains all of the following
information:
(1) The number of recalculations required by the
changes made to this Section by Public Act 94-1057 for
each employer.
(2) The dollar amount by which each employer's
contribution to the System was changed due to
recalculations required by Public Act 94-1057.
(3) The total amount the System received from each
employer as a result of the changes made to this Section by
Public Act 94-4.
(4) The increase in the required State contribution
resulting from the changes made to this Section by Public
Act 94-1057.
(i-5) For school years beginning on or after July 1, 2017,
if the amount of a participant's salary for any school year
exceeds the amount of the salary set for the Governor, the
participant's employer shall pay to the System, in addition to
all other payments required under this Section and in
accordance with guidelines established by the System, an
amount determined by the System to be equal to the employer
normal cost, as established by the System and expressed as a
total percentage of payroll, multiplied by the amount of
salary in excess of the amount of the salary set for the
Governor. This amount shall be computed by the System on the
basis of the actuarial assumptions and tables used in the most
recent actuarial valuation of the System that is available at
the time of the computation. The System may require the
employer to provide any pertinent information or
documentation.
Whenever it determines that a payment is or may be
required under this subsection, the System shall calculate the
amount of the payment and bill the employer for that amount.
The bill shall specify the calculations used to determine the
amount due. If the employer disputes the amount of the bill, it
may, within 30 days after receipt of the bill, apply to the
System in writing for a recalculation. The application must
specify in detail the grounds of the dispute. Upon receiving a
timely application for recalculation, the System shall review
the application and, if appropriate, recalculate the amount
due.
The employer contributions required under this subsection
may be paid in the form of a lump sum within 90 days after
receipt of the bill. If the employer contributions are not
paid within 90 days after receipt of the bill, then interest
will be charged at a rate equal to the System's annual
actuarially assumed rate of return on investment compounded
annually from the 91st day after receipt of the bill. Payments
must be concluded within 3 years after the employer's receipt
of the bill.
(j) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
(k) For purposes of determining the required State
contribution to the system for a particular year, the
actuarial value of assets shall be assumed to earn a rate of
return equal to the system's actuarially assumed rate of
return.
(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17;
100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff.
8-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised
8-13-19.)
(40 ILCS 5/16-203)
Sec. 16-203. Application and expiration of new benefit
increases.
(a) As used in this Section, "new benefit increase" means
an increase in the amount of any benefit provided under this
Article, or an expansion of the conditions of eligibility for
any benefit under this Article, that results from an amendment
to this Code that takes effect after June 1, 2005 (the
effective date of Public Act 94-4). "New benefit increase",
however, does not include any benefit increase resulting from
the changes made to Article 1 or this Article by Public Act
95-910, Public Act 100-23, Public Act 100-587, Public Act
100-743, or Public Act 100-769, Public Act 101-10, Public Act
101-49, or this amendatory Act of the 102nd General Assembly
or this amendatory Act of the 101st General Assembly.
(b) Notwithstanding any other provision of this Code or
any subsequent amendment to this Code, every new benefit
increase is subject to this Section and shall be deemed to be
granted only in conformance with and contingent upon
compliance with the provisions of this Section.
(c) The Public Act enacting a new benefit increase must
identify and provide for payment to the System of additional
funding at least sufficient to fund the resulting annual
increase in cost to the System as it accrues.
Every new benefit increase is contingent upon the General
Assembly providing the additional funding required under this
subsection. The Commission on Government Forecasting and
Accountability shall analyze whether adequate additional
funding has been provided for the new benefit increase and
shall report its analysis to the Public Pension Division of
the Department of Insurance. A new benefit increase created by
a Public Act that does not include the additional funding
required under this subsection is null and void. If the Public
Pension Division determines that the additional funding
provided for a new benefit increase under this subsection is
or has become inadequate, it may so certify to the Governor and
the State Comptroller and, in the absence of corrective action
by the General Assembly, the new benefit increase shall expire
at the end of the fiscal year in which the certification is
made.
(d) Every new benefit increase shall expire 5 years after
its effective date or on such earlier date as may be specified
in the language enacting the new benefit increase or provided
under subsection (c). This does not prevent the General
Assembly from extending or re-creating a new benefit increase
by law.
(e) Except as otherwise provided in the language creating
the new benefit increase, a new benefit increase that expires
under this Section continues to apply to persons who applied
and qualified for the affected benefit while the new benefit
increase was in effect and to the affected beneficiaries and
alternate payees of such persons, but does not apply to any
other person, including, without limitation, a person who
continues in service after the expiration date and did not
apply and qualify for the affected benefit while the new
benefit increase was in effect.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff.
6-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised
8-13-19.)
Section 12-10. The State Mandates Act is amended by adding
Section 8.45 as follows:
(30 ILCS 805/8.45 new)
Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and
8 of this Act, no reimbursement by the State is required for
the implementation of any mandate created by this amendatory
Act of the 102nd General Assembly.
ARTICLE 14. LIHEAP
Section 14-5. The Energy Assistance Act is amended by
changing Sections 6 and 13 and by adding Section 20 as follows:
(305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
Sec. 6. Eligibility, Conditions of Participation, and
Energy Assistance.
(a) Any person who is a resident of the State of Illinois
and whose household income is not greater than an amount
determined annually by the Department, in consultation with
the Policy Advisory Council, may apply for assistance pursuant
to this Act in accordance with regulations promulgated by the
Department. In setting the annual eligibility level, the
Department shall consider the amount of available funding and
may not set a limit higher than 150% of the federal nonfarm
poverty level as established by the federal Office of
Management and Budget or 60% of the State median income for the
current State fiscal year as established by the U.S.
Department of Health and Human Services; except that for the
period from the effective date of this amendatory Act of the
101st General Assembly through June 30, 2021, the Department
may establish limits not higher than 200% of that poverty
level. The Department, in consultation with the Policy
Advisory Council, may adjust the percentage of poverty level
annually in accordance with federal guidelines and based on
funding availability.
(b) Applicants who qualify for assistance pursuant to
subsection (a) of this Section shall, subject to appropriation
from the General Assembly and subject to availability of funds
to the Department, receive energy assistance as provided by
this Act. The Department, upon receipt of monies authorized
pursuant to this Act for energy assistance, shall commit funds
for each qualified applicant in an amount determined by the
Department. In determining the amounts of assistance to be
provided to or on behalf of a qualified applicant, the
Department shall ensure that the highest amounts of assistance
go to households with the greatest energy costs in relation to
household income. The Department shall include factors such as
energy costs, household size, household income, and region of
the State when determining individual household benefits. In
setting assistance levels, the Department shall attempt to
provide assistance to approximately the same number of
households who participated in the 1991 Residential Energy
Assistance Partnership Program. Such assistance levels shall
be adjusted annually on the basis of funding availability and
energy costs. In promulgating rules for the administration of
this Section the Department shall assure that a minimum of 1/3
of funds available for benefits to eligible households with
the lowest incomes and that elderly households, households
with children under the age of 6 years old, and households with
persons with disabilities are offered a priority application
period.
(c) If the applicant is not a customer of record of an
energy provider for energy services or an applicant for such
service, such applicant shall receive a direct energy
assistance payment in an amount established by the Department
for all such applicants under this Act; provided, however,
that such an applicant must have rental expenses for housing
greater than 30% of household income.
(c-1) This subsection shall apply only in cases where: (1)
the applicant is not a customer of record of an energy provider
because energy services are provided by the owner of the unit
as a portion of the rent; (2) the applicant resides in housing
subsidized or developed with funds provided under the Rental
Housing Support Program Act or under a similar locally funded
rent subsidy program, or is the voucher holder who resides in a
rental unit within the State of Illinois and whose monthly
rent is subsidized by the tenant-based Housing Choice Voucher
Program under Section 8 of the U.S. Housing Act of 1937; and
(3) the rental expenses for housing are no more than 30% of
household income. In such cases, the household may apply for
an energy assistance payment under this Act and the owner of
the housing unit shall cooperate with the applicant by
providing documentation of the energy costs for that unit. Any
compensation paid to the energy provider who supplied energy
services to the household shall be paid on behalf of the owner
of the housing unit providing energy services to the
household. The Department shall report annually to the General
Assembly on the number of households receiving energy
assistance under this subsection and the cost of such
assistance. The provisions of this subsection (c-1), other
than this sentence, are inoperative after August 31, 2012.
(d) If the applicant is a customer of an energy provider,
such applicant shall receive energy assistance in an amount
established by the Department for all such applicants under
this Act, such amount to be paid by the Department to the
energy provider supplying winter energy service to such
applicant. Such applicant shall:
(i) make all reasonable efforts to apply to any other
appropriate source of public energy assistance; and
(ii) sign a waiver permitting the Department to
receive income information from any public or private
agency providing income or energy assistance and from any
employer, whether public or private.
(e) Any qualified applicant pursuant to this Section may
receive or have paid on such applicant's behalf an emergency
assistance payment to enable such applicant to obtain access
to winter energy services. Any such payments shall be made in
accordance with regulations of the Department.
(f) The Department may, if sufficient funds are available,
provide additional benefits to certain qualified applicants:
(i) for the reduction of past due amounts owed to
energy providers; and
(ii) to assist the household in responding to
excessively high summer temperatures or energy costs.
Households containing elderly members, children, a person
with a disability, or a person with a medical need for
conditioned air shall receive priority for receipt of such
benefits.
(Source: P.A. 101-636, eff. 6-10-20.)
(305 ILCS 20/13)
(Section scheduled to be repealed on January 1, 2025)
Sec. 13. Supplemental Low-Income Energy Assistance Fund.
(a) The Supplemental Low-Income Energy Assistance Fund is
hereby created as a special fund in the State Treasury.
Notwithstanding any other law to the contrary, the
Supplemental Low-Income Energy Assistance Fund is not subject
to sweeps, administrative charge-backs, or any other fiscal or
budgetary maneuver that would in any way transfer any amounts
from the Supplemental Low-Income Energy Assistance Fund into
any other fund of the State. The Supplemental Low-Income
Energy Assistance Fund is authorized to receive moneys from
voluntary donations from individuals, foundations,
corporations, and other sources, moneys received pursuant to
Section 17, and, by statutory deposit, the moneys collected
pursuant to this Section. The Fund is also authorized to
receive voluntary donations from individuals, foundations,
corporations, and other sources. Subject to appropriation, the
Department shall use moneys from the Supplemental Low-Income
Energy Assistance Fund for payments to electric or gas public
utilities, municipal electric or gas utilities, and electric
cooperatives on behalf of their customers who are participants
in the program authorized by Sections 4 and 18 of this Act, for
the provision of weatherization services and for
administration of the Supplemental Low-Income Energy
Assistance Fund. All other deposits outside of the Energy
Assistance Charge as set forth in subsection (b) are not
subject to the percentage restrictions related to
administrative and weatherization expenses provided in this
subsection. The yearly expenditures for weatherization may not
exceed 10% of the amount collected during the year pursuant to
this Section, except when unspent funds from the Supplemental
Low-Income Energy Assistance Fund are reallocated from a
previous year; any unspent balance of the 10% weatherization
allowance may be utilized for weatherization expenses in the
year they are reallocated. The yearly administrative expenses
of the Supplemental Low-Income Energy Assistance Fund may not
exceed 13% 10% of the amount collected during that year
pursuant to this Section, except when unspent funds from the
Supplemental Low-Income Energy Assistance Fund are reallocated
from a previous year; any unspent balance of the 13% 10%
administrative allowance may be utilized for administrative
expenses in the year they are reallocated. Of the 13%
administrative allowance, no less than 8% shall be provided to
Local Administrative Agencies for administrative expenses.
(b) Notwithstanding the provisions of Section 16-111 of
the Public Utilities Act but subject to subsection (k) of this
Section, each public utility, electric cooperative, as defined
in Section 3.4 of the Electric Supplier Act, and municipal
utility, as referenced in Section 3-105 of the Public
Utilities Act, that is engaged in the delivery of electricity
or the distribution of natural gas within the State of
Illinois shall, effective January 1, 2021 effective January 1,
1998, assess each of its customer accounts a monthly Energy
Assistance Charge for the Supplemental Low-Income Energy
Assistance Fund. The delivering public utility, municipal
electric or gas utility, or electric or gas cooperative for a
self-assessing purchaser remains subject to the collection of
the fee imposed by this Section. The monthly charge shall be as
follows:
(1) Base Energy Assistance Charge per month on each
account for residential electrical service;
(2) Base Energy Assistance Charge per month on each
account for residential gas service;
(3) Ten times the Base Energy Assistance Charge per
month on each account for non-residential electric service
which had less than 10 megawatts of peak demand during the
previous calendar year;
(4) Ten times the Base Energy Assistance Charge per
month on each account for non-residential gas service
which had distributed to it less than 4,000,000 therms of
gas during the previous calendar year;
(5) Three hundred and seventy-five times the Base
Energy Assistance Charge per month on each account for
non-residential electric service which had 10 megawatts or
greater of peak demand during the previous calendar year;
and
(6) Three hundred and seventy-five times the Base
Energy Assistance Charge per month on each account For
non-residential gas service which had 4,000,000 or more
therms of gas distributed to it during the previous
calendar year.
The Base Energy Assistance Charge shall be $0.48 per month
for the calendar year beginning January 1, 2022 and shall
increase by $0.16 per month for any calendar year, provided no
less than 80% of the previous State fiscal year's available
Supplemental Low-Income Energy Assistance Fund funding was
exhausted. The maximum Base Energy Assistance Charge shall not
exceed $0.96 per month for any calendar year.
(1) $0.48 per month on each account for residential
electric service;
(2) $0.48 per month on each account for residential
gas service;
(3) $4.80 per month on each account for
non-residential electric service which had less than 10
megawatts of peak demand during the previous calendar
year;
(4) $4.80 per month on each account for
non-residential gas service which had distributed to it
less than 4,000,000 therms of gas during the previous
calendar year;
(5) $360 per month on each account for non-residential
electric service which had 10 megawatts or greater of peak
demand during the previous calendar year; and
(6) $360 per month on each account for non-residential
gas service which had 4,000,000 or more therms of gas
distributed to it during the previous calendar year.
The incremental change to such charges imposed by Public
Act 99-933 and this amendatory Act of the 102nd General
Assembly this amendatory Act of the 96th General Assembly
shall not (i) be used for any purpose other than to directly
assist customers and (ii) be applicable to utilities serving
less than 25,000 100,000 customers in Illinois on January 1,
2021 2009. The incremental change to such charges imposed by
this amendatory Act of the 102nd General Assembly are intended
to increase utilization of the Percentage of Income Payment
Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan
enrollment is at least doubled, as compared to 2020
enrollment, by 2024.
In addition, electric and gas utilities have committed,
and shall contribute, a one-time payment of $22 million to the
Fund, within 10 days after the effective date of the tariffs
established pursuant to Sections 16-111.8 and 19-145 of the
Public Utilities Act to be used for the Department's cost of
implementing the programs described in Section 18 of this
amendatory Act of the 96th General Assembly, the Arrearage
Reduction Program described in Section 18, and the programs
described in Section 8-105 of the Public Utilities Act. If a
utility elects not to file a rider within 90 days after the
effective date of this amendatory Act of the 96th General
Assembly, then the contribution from such utility shall be
made no later than February 1, 2010.
(c) For purposes of this Section:
(1) "residential electric service" means electric
utility service for household purposes delivered to a
dwelling of 2 or fewer units which is billed under a
residential rate, or electric utility service for
household purposes delivered to a dwelling unit or units
which is billed under a residential rate and is registered
by a separate meter for each dwelling unit;
(2) "residential gas service" means gas utility
service for household purposes distributed to a dwelling
of 2 or fewer units which is billed under a residential
rate, or gas utility service for household purposes
distributed to a dwelling unit or units which is billed
under a residential rate and is registered by a separate
meter for each dwelling unit;
(3) "non-residential electric service" means electric
utility service which is not residential electric service;
and
(4) "non-residential gas service" means gas utility
service which is not residential gas service.
(d) Within 30 days after the effective date of this
amendatory Act of the 96th General Assembly, each public
utility engaged in the delivery of electricity or the
distribution of natural gas shall file with the Illinois
Commerce Commission tariffs incorporating the Energy
Assistance Charge in other charges stated in such tariffs,
which shall become effective no later than the beginning of
the first billing cycle following such filing.
(e) The Energy Assistance Charge assessed by electric and
gas public utilities shall be considered a charge for public
utility service.
(f) By the 20th day of the month following the month in
which the charges imposed by the Section were collected, each
public utility, municipal utility, and electric cooperative
shall remit to the Department of Revenue all moneys received
as payment of the Energy Assistance Charge on a return
prescribed and furnished by the Department of Revenue showing
such information as the Department of Revenue may reasonably
require; provided, however, that a utility offering an
Arrearage Reduction Program or Supplemental Arrearage
Reduction Program pursuant to Section 18 of this Act shall be
entitled to net those amounts necessary to fund and recover
the costs of such Programs as authorized by that Section that
is no more than the incremental change in such Energy
Assistance Charge authorized by Public Act 96-33. If a
customer makes a partial payment, a public utility, municipal
utility, or electric cooperative may elect either: (i) to
apply such partial payments first to amounts owed to the
utility or cooperative for its services and then to payment
for the Energy Assistance Charge or (ii) to apply such partial
payments on a pro-rata basis between amounts owed to the
utility or cooperative for its services and to payment for the
Energy Assistance Charge.
If any payment provided for in this Section exceeds the
distributor's liabilities under this Act, as shown on an
original return, the Department may authorize the distributor
to credit such excess payment against liability subsequently
to be remitted to the Department under this Act, in accordance
with reasonable rules adopted by the Department. If the
Department subsequently determines that all or any part of the
credit taken was not actually due to the distributor, the
distributor's discount shall be reduced by an amount equal to
the difference between the discount as applied to the credit
taken and that actually due, and that distributor shall be
liable for penalties and interest on such difference.
(g) The Department of Revenue shall deposit into the
Supplemental Low-Income Energy Assistance Fund all moneys
remitted to it in accordance with subsection (f) of this
Section. ; provided, however, that the amounts remitted by
each utility shall be used to provide assistance to that
utility's customers. The utilities shall coordinate with the
Department to establish an equitable and practical methodology
for implementing this subsection (g) beginning with the 2010
program year.
(h) On or before December 31, 2002, the Department shall
prepare a report for the General Assembly on the expenditure
of funds appropriated from the Low-Income Energy Assistance
Block Grant Fund for the program authorized under Section 4 of
this Act.
(i) The Department of Revenue may establish such rules as
it deems necessary to implement this Section.
(j) The Department of Commerce and Economic Opportunity
may establish such rules as it deems necessary to implement
this Section.
(k) The charges imposed by this Section shall only apply
to customers of municipal electric or gas utilities and
electric or gas cooperatives if the municipal electric or gas
utility or electric or gas cooperative makes an affirmative
decision to impose the charge. If a municipal electric or gas
utility or an electric cooperative makes an affirmative
decision to impose the charge provided by this Section, the
municipal electric or gas utility or electric cooperative
shall inform the Department of Revenue in writing of such
decision when it begins to impose the charge. If a municipal
electric or gas utility or electric or gas cooperative does
not assess this charge, the Department may not use funds from
the Supplemental Low-Income Energy Assistance Fund to provide
benefits to its customers under the program authorized by
Section 4 of this Act.
In its use of federal funds under this Act, the Department
may not cause a disproportionate share of those federal funds
to benefit customers of systems which do not assess the charge
provided by this Section.
This Section is repealed on January 1, 2025 unless renewed
by action of the General Assembly.
(Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17;
99-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff.
1-4-19.)
(305 ILCS 20/20 new)
Sec. 20. Expanded eligibility. All programs pursuant to
this Act shall be available to eligible low-income Illinois
residents who qualify for assistance under Sections 6 and 18,
regardless of immigration status, using the Supplemental
Low-Income Energy Assistance Fund for customers of utilities
and vendors that collect the Energy Assistance Charge and pay
into the Supplemental Low-Income Energy Assistance Fund.
ARTICLE 20. AMENDATORY PROVISIONS
Section 20-5. The Secretary of State Act is amended by
changing Section 18 as follows:
(15 ILCS 305/18)
Sec. 18. Electronic Filing Supplemental Deposits into
Department of Business Services Special Operations Fund. When
a submission to the Secretary of State is made electronically,
but does not include a request for expedited services,
pursuant to the provisions of this amendatory Act of the 100th
General Assembly up to $25 for each such transaction under the
General Not For Profit Corporation Act of 1986 and up to $50
from each such transaction under the Business Corporation Act
of 1983, the Limited Liability Company Act, or the Uniform
Limited Partnership Act (2001) shall be deposited into the
Department of Business Services Special Operations Fund, and
the remainder of any fee deposited into the General Revenue
Fund. However, in no circumstance may the supplemental
deposits provided by this Section cause the total deposits
into the Special Operations Fund in any fiscal year from
electronic submissions under the Business Corporation Act of
1983, the General Not For Profit Corporation Act of 1986, the
Limited Liability Company Act, the Uniform Partnership Act
(1997), and the Uniform Limited Partnership Act (2001),
whether or not for expedited services, to exceed $11,326,225.
The Secretary of State has the authority to adopt rules
necessary to implement this Section, in accordance with the
Illinois Administrative Procedure Act. This Section does not
apply on or after July 1, 2023 2021.
(Source: P.A. 100-186, eff. 7-1-18.)
Section 20-7. The New Markets Development Program Act is
amended by changing Section 50 as follows:
(20 ILCS 663/50)
Sec. 50. Sunset. For fiscal years following fiscal year
2024 2021, qualified equity investments shall not be made
under this Act unless reauthorization is made pursuant to this
Section. For all fiscal years following fiscal year 2024 2021,
unless the General Assembly adopts a joint resolution granting
authority to the Department to approve qualified equity
investments for the Illinois new markets development program
and clearly describing the amount of tax credits available for
the next fiscal year, or otherwise complies with the
provisions of this Section, no qualified equity investments
may be permitted to be made under this Act. The amount of
available tax credits contained in such a resolution shall not
exceed the limitation provided under Section 20. Nothing in
this Section precludes a taxpayer who makes a qualified equity
investment prior to the expiration of authority to make
qualified equity investments from claiming tax credits
relating to that qualified equity investment for each
applicable credit allowance date.
(Source: P.A. 100-408, eff. 8-25-17.)
Section 20-10. The Illinois Housing Development Act is
amended by adding Section 7.32 as follows:
(20 ILCS 3805/7.32 new)
Sec. 7.32. American Rescue Plan Homeowner Assistance and
Emergency Rental Assistance. The Authority may receive,
directly or indirectly, federal funds from the Homeowner
Assistance Fund authorized under Section 3206 of the federal
American Rescue Plan Act of 2021 (Public Law 117-2), and may
use the funds only in the manner and for the purposes
authorized therein and in related federal guidance. The
Authority may receive, directly or indirectly, federal funds
from the Emergency Rental Assistance Program authorized under
Section 3201 of the federal American Rescue Plan Act of 2021
and Section 501 of Subtitle A of Title V of Division N of the
Consolidated Appropriations Act, 2021 (Public Law 116–260),
and may use the funds only in the manner and for the purposes
authorized therein and in related federal guidance.
Section 20-15. The General Assembly Operations Act is
amended by changing Section 20 as follows:
(25 ILCS 10/20)
(Section scheduled to be repealed on July 1, 2021)
Sec. 20. Legislative Budget Oversight Commission.
(a) The General Assembly hereby finds and declares that
the State is confronted with an unprecedented fiscal crisis.
In light of this crisis, and the challenges it presents for the
budgeting process, the General Assembly hereby establishes the
Legislative Budget Oversight Commission. The purpose of the
Commission is: to monitor budget management actions taken by
the Office of the Governor or Governor's Office of Management
and Budget; and to oversee the distribution and expenditure of
federal financial relief for State and local governments
related to the COVID-19 pandemic.
(b) At the request of the Commission, units of local
governments and State agency directors or their respective
designees shall report to the Commission on the status and
distribution of federal CARES money and any other federal
financial relief related to the COVID-19 pandemic.
(c) In anticipation of constantly changing and
unpredictable economic circumstances, the Commission will
provide a means for the Governor's Office and the General
Assembly to maintain open communication about necessary budget
management actions during these unprecedented times. Beginning
August 15, 2020, the Governor's Office of Management and
Budget shall submit a monthly written report to the Commission
reporting any budget management actions taken by the Office of
the Governor, Governor's Office of Management and Budget, or
any State agency. On a quarterly basis, the Governor or his or
her designee shall give a report to the Commission and each
member thereof. The report shall be given either in person or
by telephonic or videoconferencing means. The report shall
include:
(1) any budget management actions taken by the Office
of the Governor, Governor's Office of Management and
Budget, or any agency or board under the Office of the
Governor in the prior quarter;
(2) year-to-date revenues as compared to anticipated
revenues; and
(3) year-to-date expenditures as compared to the
Fiscal Year 2021 budget as enacted; .
(4) a list, by program, of the number of grants
awarded, the aggregate amount of such grant awards, and
the aggregate amount of awards actually paid with respect
to all grants awarded from federal funds from the
Coronavirus Relief Fund in accordance with Section 5001 of
the federal Coronavirus Aid, Relief, and Economic Security
(CARES) Act or from the Coronavirus State Fiscal Recovery
Fund in accordance with Section 9901 of the federal
American Rescue Plan Act of 2021, which shall identify the
number of grants awarded, the aggregate amount of such
grant awards, and the aggregate amount of such awards
actually paid to grantees located in or serving a
disproportionately impacted area, as defined in the
program from which the grant is awarded; and
(5) any additional items reasonably requested by the
Commission.
(d) The Legislative Budget Oversight Commission shall
consist of the following members:
(1) 7 members of the House of Representatives
appointed by the Speaker of the House of Representatives;
(2) 7 members of the Senate appointed by the Senate
President;
(3) 4 members of the House of Representatives
appointed by the Minority Leader of the House of
Representatives; and
(4) 4 members of the Senate appointed by the Senate
Minority Leader.
(e) The Speaker of the House of Representatives and the
Senate President shall each appoint one member of the
Commission to serve as a co-chair. The members of the
Commission shall serve without compensation.
(f) As used in this Section:
"Budget management action" means any transfer between
appropriation lines exceeding 2%, fund transfer, designation
of appropriation lines as reserve, or any other discretionary
action taken with regard to the Fiscal Year 2021 budget as
enacted;
"State agency" means all officers, boards, commissions,
departments, and agencies created by the Constitution, by law,
by Executive Order, or by order of the Governor in the
Executive Branch, other than the Offices of the Attorney
General, Secretary of State, Comptroller, or Treasurer.
(g) This Section is repealed July 1, 2022 2021.
(Source: P.A. 101-636, eff. 6-10-20.)
Section 20-17. The General Assembly Compensation Act is
amended by changing Section 4 as follows:
(25 ILCS 115/4) (from Ch. 63, par. 15.1)
Sec. 4. Office allowance. Beginning July 1, 2001 and
through July 1, 2020, each member of the House of
Representatives is authorized to approve the expenditure of
not more than $61,000 per year and each member of the Senate is
authorized to approve the expenditure of not more than $73,000
per year to pay for "personal services", "contractual
services", "commodities", "printing", "travel", "operation of
automotive equipment", "telecommunications services", as
defined in the State Finance Act, and the compensation of one
or more legislative assistants authorized pursuant to this
Section, in connection with his or her legislative duties and
not in connection with any political campaign. On July 1, 2002
and on July 1 of each year thereafter, the amount authorized
per year under this Section for each member of the Senate and
each member of the House of Representatives shall be increased
by a percentage increase equivalent to the lesser of (i) the
increase in the designated cost of living index or (ii) 5%. The
designated cost of living index is the index known as the
"Employment Cost Index, Wages and Salaries, By Occupation and
Industry Groups: State and Local Government Workers: Public
Administration" as published by the Bureau of Labor Statistics
of the U.S. Department of Labor for the calendar year
immediately preceding the year of the respective July 1st
increase date. The increase shall be added to the then current
amount, and the adjusted amount so determined shall be the
annual amount beginning July 1 of the increase year until July
1 of the next year. No increase under this provision shall be
less than zero.
Beginning July 1, 2021, each member of the House of
Representatives is authorized to approve the expenditure of
not more than $179,000 per year and each member of the Senate
is authorized to approve the expenditure of not more than
$214,000 per year to pay for "personal services", "contractual
services", "commodities", "printing", "travel", "operation of
automotive equipment", "telecommunications services", as
defined in the State Finance Act, and the compensation of one
or more legislative assistants authorized pursuant to this
Section, in connection with his or her legislative duties and
not in connection with any political campaign. On July 1, 2022
and on July 1 of each year thereafter, the amount authorized
per year under this Section for each member of the Senate and
each member of the House of Representatives shall be increased
by a percentage increase equivalent to the lesser of (i) the
increase in the designated cost of living index or (ii) 5%. The
designated cost of living index is the index known as the
"Employment Cost Index, Wages and Salaries, By Occupation and
Industry Groups: State and Local Government Workers: Public
Administration" as published by the Bureau of Labor Statistics
of the U.S. Department of Labor for the calendar year
immediately preceding the year of the respective July 1st
increase date. The increase shall be added to the then current
amount, and the adjusted amount so determined shall be the
annual amount beginning July 1 of the increase year until July
1 of the next year. No increase under this provision shall be
less than zero.
A member may purchase office equipment if the member
certifies to the Secretary of the Senate or the Clerk of the
House, as applicable, that the purchase price, whether paid in
lump sum or installments, amounts to less than would be
charged for renting or leasing the equipment over its
anticipated useful life. All such equipment must be purchased
through the Secretary of the Senate or the Clerk of the House,
as applicable, for proper identification and verification of
purchase.
Each member of the General Assembly is authorized to
employ one or more legislative assistants, who shall be solely
under the direction and control of that member, for the
purpose of assisting the member in the performance of his or
her official duties. A legislative assistant may be employed
pursuant to this Section as a full-time employee, part-time
employee, or contractual employee, at the discretion of the
member. If employed as a State employee, a legislative
assistant shall receive employment benefits on the same terms
and conditions that apply to other employees of the General
Assembly. Each member shall adopt and implement personnel
policies for legislative assistants under his or her direction
and control relating to work time requirements, documentation
for reimbursement for travel on official State business,
compensation, and the earning and accrual of State benefits
for those legislative assistants who may be eligible to
receive those benefits. The policies shall also require
legislative assistants to periodically submit time sheets
documenting, in quarter-hour increments, the time spent each
day on official State business. The policies shall require the
time sheets to be submitted on paper, electronically, or both
and to be maintained in either paper or electronic format by
the applicable fiscal office for a period of at least 2 years.
Contractual employees may satisfy the time sheets requirement
by complying with the terms of their contract, which shall
provide for a means of compliance with this requirement. A
member may satisfy the requirements of this paragraph by
adopting and implementing the personnel policies promulgated
by that member's legislative leader under the State Officials
and Employees Ethics Act with respect to that member's
legislative assistants.
As used in this Section the term "personal services" shall
include contributions of the State under the Federal Insurance
Contribution Act and under Article 14 of the Illinois Pension
Code. As used in this Section the term "contractual services"
shall not include improvements to real property unless those
improvements are the obligation of the lessee under the lease
agreement. Beginning July 1, 1989, as used in the Section, the
term "travel" shall be limited to travel in connection with a
member's legislative duties and not in connection with any
political campaign. Beginning on the effective date of this
amendatory Act of the 93rd General Assembly, as used in this
Section, the term "printing" includes, but is not limited to,
newsletters, brochures, certificates, congratulatory
mailings, greeting or welcome messages, anniversary or
birthday cards, and congratulations for prominent achievement
cards. As used in this Section, the term "printing" includes
fees for non-substantive resolutions charged by the Clerk of
the House of Representatives under subsection (c-5) of Section
1 of the Legislative Materials Act. No newsletter or brochure
that is paid for, in whole or in part, with funds provided
under this Section may be printed or mailed during a period
beginning February 1 of the year of a general primary election
and ending the day after the general primary election and
during a period beginning September 1 of the year of a general
election and ending the day after the general election, except
that such a newsletter or brochure may be mailed during those
times if it is mailed to a constituent in response to that
constituent's inquiry concerning the needs of that constituent
or questions raised by that constituent. Nothing in this
Section shall be construed to authorize expenditures for
lodging and meals while a member is in attendance at sessions
of the General Assembly.
Any utility bill for service provided to a member's
district office for a period including portions of 2
consecutive fiscal years may be paid from funds appropriated
for such expenditure in either fiscal year.
If a vacancy occurs in the office of Senator or
Representative in the General Assembly, any office equipment
in the possession of the vacating member shall transfer to the
member's successor; if the successor does not want such
equipment, it shall be transferred to the Secretary of the
Senate or Clerk of the House of Representatives, as the case
may be, and if not wanted by other members of the General
Assembly then to the Department of Central Management Services
for treatment as surplus property under the State Property
Control Act. Each member, on or before June 30th of each year,
shall conduct an inventory of all equipment purchased pursuant
to this Act. Such inventory shall be filed with the Secretary
of the Senate or the Clerk of the House, as the case may be.
Whenever a vacancy occurs, the Secretary of the Senate or the
Clerk of the House, as the case may be, shall conduct an
inventory of equipment purchased.
In the event that a member leaves office during his or her
term, any unexpended or unobligated portion of the allowance
granted under this Section shall lapse. The vacating member's
successor shall be granted an allowance in an amount, rounded
to the nearest dollar, computed by dividing the annual
allowance by 365 and multiplying the quotient by the number of
days remaining in the fiscal year.
From any appropriation for the purposes of this Section
for a fiscal year which overlaps 2 General Assemblies, no more
than 1/2 of the annual allowance per member may be spent or
encumbered by any member of either the outgoing or incoming
General Assembly, except that any member of the incoming
General Assembly who was a member of the outgoing General
Assembly may encumber or spend any portion of his annual
allowance within the fiscal year.
The appropriation for the annual allowances permitted by
this Section shall be included in an appropriation to the
President of the Senate and to the Speaker of the House of
Representatives for their respective members. The President of
the Senate and the Speaker of the House shall voucher for
payment individual members' expenditures from their annual
office allowances to the State Comptroller, subject to the
authority of the Comptroller under Section 9 of the State
Comptroller Act.
Nothing in this Section prohibits the expenditure of
personal funds or the funds of a political committee
controlled by an officeholder to defray the customary and
reasonable expenses of an officeholder in connection with the
performance of governmental and public service functions.
(Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09;
96-886, eff. 1-1-11.)
Section 20-20. The Illinois Procurement Code is amended by
changing Section 1-13 as follows:
(30 ILCS 500/1-13)
Sec. 1-13. Applicability to public institutions of higher
education.
(a) This Code shall apply to public institutions of higher
education, regardless of the source of the funds with which
contracts are paid, except as provided in this Section.
(b) Except as provided in this Section, this Code shall
not apply to procurements made by or on behalf of public
institutions of higher education for any of the following:
(1) Memberships in professional, academic, research,
or athletic organizations on behalf of a public
institution of higher education, an employee of a public
institution of higher education, or a student at a public
institution of higher education.
(2) Procurement expenditures for events or activities
paid for exclusively by revenues generated by the event or
activity, gifts or donations for the event or activity,
private grants, or any combination thereof.
(3) Procurement expenditures for events or activities
for which the use of specific potential contractors is
mandated or identified by the sponsor of the event or
activity, provided that the sponsor is providing a
majority of the funding for the event or activity.
(4) Procurement expenditures necessary to provide
athletic, artistic or musical services, performances,
events, or productions by or for a public institution of
higher education.
(5) Procurement expenditures for periodicals, books,
subscriptions, database licenses, and other publications
procured for use by a university library or academic
department, except for expenditures related to procuring
textbooks for student use or materials for resale or
rental.
(6) Procurement expenditures for placement of students
in externships, practicums, field experiences, and for
medical residencies and rotations.
(7) Contracts for programming and broadcast license
rights for university-operated radio and television
stations.
(8) Procurement expenditures necessary to perform
sponsored research and other sponsored activities under
grants and contracts funded by the sponsor or by sources
other than State appropriations.
(9) Contracts with a foreign entity for research or
educational activities, provided that the foreign entity
either does not maintain an office in the United States or
is the sole source of the service or product.
Notice of each contract entered into by a public institution
of higher education that is related to the procurement of
goods and services identified in items (1) through (9) of this
subsection shall be published in the Procurement Bulletin
within 14 calendar days after contract execution. The Chief
Procurement Officer shall prescribe the form and content of
the notice. Each public institution of higher education shall
provide the Chief Procurement Officer, on a monthly basis, in
the form and content prescribed by the Chief Procurement
Officer, a report of contracts that are related to the
procurement of goods and services identified in this
subsection. At a minimum, this report shall include the name
of the contractor, a description of the supply or service
provided, the total amount of the contract, the term of the
contract, and the exception to the Code utilized. A copy of any
or all of these contracts shall be made available to the Chief
Procurement Officer immediately upon request. The Chief
Procurement Officer shall submit a report to the Governor and
General Assembly no later than November 1 of each year that
shall include, at a minimum, an annual summary of the monthly
information reported to the Chief Procurement Officer.
(b-5) Except as provided in this subsection, the
provisions of this Code shall not apply to contracts for
medical supplies, and to contracts for medical services
necessary for the delivery of care and treatment at medical,
dental, or veterinary teaching facilities utilized by Southern
Illinois University or the University of Illinois and at any
university-operated health care center or dispensary that
provides care, treatment, and medications for students,
faculty and staff. Other supplies and services needed for
these teaching facilities shall be subject to the jurisdiction
of the Chief Procurement Officer for Public Institutions of
Higher Education who may establish expedited procurement
procedures and may waive or modify certification, contract,
hearing, process and registration requirements required by the
Code. All procurements made under this subsection shall be
documented and may require publication in the Illinois
Procurement Bulletin.
(b-10) Procurements made by or on behalf of the University
of Illinois for investment services scheduled to expire June
2021 2020 may be extended through June 2022 2021 without being
subject to the requirements of this Code. Any contract
extended, renewed, or entered pursuant to this exception shall
be published on the Executive Ethics Commission's website
within 5 days of contract execution. This subsection is
inoperative on and after July 1, 2022 2021.
(c) Procurements made by or on behalf of public
institutions of higher education for the fulfillment of a
grant shall be made in accordance with the requirements of
this Code to the extent practical.
Upon the written request of a public institution of higher
education, the Chief Procurement Officer may waive contract,
registration, certification, and hearing requirements of this
Code if, based on the item to be procured or the terms of a
grant, compliance is impractical. The public institution of
higher education shall provide the Chief Procurement Officer
with specific reasons for the waiver, including the necessity
of contracting with a particular potential contractor, and
shall certify that an effort was made in good faith to comply
with the provisions of this Code. The Chief Procurement
Officer shall provide written justification for any waivers.
By November 1 of each year, the Chief Procurement Officer
shall file a report with the General Assembly identifying each
contract approved with waivers and providing the justification
given for any waivers for each of those contracts. Notice of
each waiver made under this subsection shall be published in
the Procurement Bulletin within 14 calendar days after
contract execution. The Chief Procurement Officer shall
prescribe the form and content of the notice.
(d) Notwithstanding this Section, a waiver of the
registration requirements of Section 20-160 does not permit a
business entity and any affiliated entities or affiliated
persons to make campaign contributions if otherwise prohibited
by Section 50-37. The total amount of contracts awarded in
accordance with this Section shall be included in determining
the aggregate amount of contracts or pending bids of a
business entity and any affiliated entities or affiliated
persons.
(e) Notwithstanding subsection (e) of Section 50-10.5 of
this Code, the Chief Procurement Officer, with the approval of
the Executive Ethics Commission, may permit a public
institution of higher education to accept a bid or enter into a
contract with a business that assisted the public institution
of higher education in determining whether there is a need for
a contract or assisted in reviewing, drafting, or preparing
documents related to a bid or contract, provided that the bid
or contract is essential to research administered by the
public institution of higher education and it is in the best
interest of the public institution of higher education to
accept the bid or contract. For purposes of this subsection,
"business" includes all individuals with whom a business is
affiliated, including, but not limited to, any officer, agent,
employee, consultant, independent contractor, director,
partner, manager, or shareholder of a business. The Executive
Ethics Commission may promulgate rules and regulations for the
implementation and administration of the provisions of this
subsection (e).
(f) As used in this Section:
"Grant" means non-appropriated funding provided by a
federal or private entity to support a project or program
administered by a public institution of higher education and
any non-appropriated funding provided to a sub-recipient of
the grant.
"Public institution of higher education" means Chicago
State University, Eastern Illinois University, Governors State
University, Illinois State University, Northeastern Illinois
University, Northern Illinois University, Southern Illinois
University, University of Illinois, Western Illinois
University, and, for purposes of this Code only, the Illinois
Mathematics and Science Academy.
(g) (Blank).
(h) The General Assembly finds and declares that:
(1) Public Act 98-1076, which took effect on January
1, 2015, changed the repeal date set for this Section from
December 31, 2014 to December 31, 2016.
(2) The Statute on Statutes sets forth general rules
on the repeal of statutes and the construction of multiple
amendments, but Section 1 of that Act also states that
these rules will not be observed when the result would be
"inconsistent with the manifest intent of the General
Assembly or repugnant to the context of the statute".
(3) This amendatory Act of the 100th General Assembly
manifests the intention of the General Assembly to remove
the repeal of this Section.
(4) This Section was originally enacted to protect,
promote, and preserve the general welfare. Any
construction of this Section that results in the repeal of
this Section on December 31, 2014 would be inconsistent
with the manifest intent of the General Assembly and
repugnant to the context of this Code.
It is hereby declared to have been the intent of the
General Assembly that this Section not be subject to repeal on
December 31, 2014.
This Section shall be deemed to have been in continuous
effect since December 20, 2011 (the effective date of Public
Act 97-643), and it shall continue to be in effect
henceforward until it is otherwise lawfully repealed. All
previously enacted amendments to this Section taking effect on
or after December 31, 2014, are hereby validated.
All actions taken in reliance on or pursuant to this
Section by any public institution of higher education, person,
or entity are hereby validated.
In order to ensure the continuing effectiveness of this
Section, it is set forth in full and re-enacted by this
amendatory Act of the 100th General Assembly. This
re-enactment is intended as a continuation of this Section. It
is not intended to supersede any amendment to this Section
that is enacted by the 100th General Assembly.
In this amendatory Act of the 100th General Assembly, the
base text of the reenacted Section is set forth as amended by
Public Act 98-1076. Striking and underscoring is used only to
show changes being made to the base text.
This Section applies to all procurements made on or before
the effective date of this amendatory Act of the 100th General
Assembly.
(Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.)
Section 20-25. The Grant Accountability and Transparency
Act is amended by changing Section 45 as follows:
(30 ILCS 708/45)
Sec. 45. Applicability.
(a) The requirements established under this Act apply to
State grant-making agencies that make State and federal
pass-through awards to non-federal entities. These
requirements apply to all costs related to State and federal
pass-through awards. The requirements established under this
Act do not apply to private awards.
(a-5) Nothing in this Act shall prohibit the use of State
funds for purposes of federal match or maintenance of effort.
(b) The terms and conditions of State, federal, and
pass-through awards apply to subawards and subrecipients
unless a particular Section of this Act or the terms and
conditions of the State or federal award specifically indicate
otherwise. Non-federal entities shall comply with requirements
of this Act regardless of whether the non-federal entity is a
recipient or subrecipient of a State or federal pass-through
award. Pass-through entities shall comply with the
requirements set forth under the rules adopted under
subsection (a) of Section 20 of this Act, but not to any
requirements in this Act directed towards State or federal
awarding agencies, unless the requirements of the State or
federal awards indicate otherwise.
When a non-federal entity is awarded a cost-reimbursement
contract, only 2 CFR 200.330 through 200.332 are incorporated
by reference into the contract. However, when the Cost
Accounting Standards are applicable to the contract, they take
precedence over the requirements of this Act unless they are
in conflict with Subpart F of 2 CFR 200. In addition, costs
that are made unallowable under 10 U.S.C. 2324(e) and 41
U.S.C. 4304(a), as described in the Federal Acquisition
Regulations, subpart 31.2 and subpart 31.603, are always
unallowable. For requirements other than those covered in
Subpart D of 2 CFR 200.330 through 200.332, the terms of the
contract and the Federal Acquisition Regulations apply.
With the exception of Subpart F of 2 CFR 200, which is
required by the Single Audit Act, in any circumstances where
the provisions of federal statutes or regulations differ from
the provisions of this Act, the provision of the federal
statutes or regulations govern. This includes, for agreements
with Indian tribes, the provisions of the Indian
Self-Determination and Education and Assistance Act, as
amended, 25 U.S.C. 450-458ddd-2.
(c) State grant-making agencies may apply subparts A
through E of 2 CFR 200 to for-profit entities, foreign public
entities, or foreign organizations, except where the awarding
agency determines that the application of these subparts would
be inconsistent with the international obligations of the
United States or the statute or regulations of a foreign
government.
(d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to
different types of awards. The same applicability applies to
this Act.
(e) (Blank).
(f) For public institutions of higher education, the
provisions of this Act apply only to awards funded by State
appropriations and federal pass-through awards from a State
agency to public institutions of higher education.
(g) Each grant-making agency shall enhance its processes
to monitor and address noncompliance with reporting
requirements and with program performance standards. Where
applicable, the process may include a corrective action plan.
The monitoring process shall include a plan for tracking and
documenting performance-based contracting decisions.
(h) Notwithstanding any provision of law to the contrary,
grants awarded from federal funds received from the federal
Coronavirus State Fiscal Recovery Fund in accordance with
Section 9901 of the American Rescue Plan Act of 2021 are
subject to the provisions of this Act, but only to the extent
required by Section 9901 of the American Rescue Plan Act of
2021 and other applicable federal law or regulation.
(Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18;
101-81, eff. 7-12-19.)
Section 20-27. The Law Enforcement Camera Grant Act is
amended by changing Sections 5 and 10 as follows:
(50 ILCS 707/5)
Sec. 5. Definitions. As used in this Act:
"Board" means the Illinois Law Enforcement Training
Standards Board created by the Illinois Police Training Act.
"In-car video camera" means a video camera located in a
law enforcement patrol vehicle.
"In-car video camera recording equipment" means a video
camera recording system located in a law enforcement patrol
vehicle consisting of a camera assembly, recording mechanism,
and an in-car video recording medium.
"In uniform" means a law enforcement officer who is
wearing any officially authorized uniform designated by a law
enforcement agency, or a law enforcement officer who is
visibly wearing articles of clothing, badge, tactical gear,
gun belt, a patch, or other insignia indicating that he or she
is a law enforcement officer acting in the course of his or her
duties.
"Law enforcement officer" or "officer" means any person
employed by a county, municipality, or township, or an
Illinois public university as a policeman, peace officer or in
some like position involving the enforcement of the law and
protection of the public interest at the risk of that person's
life.
"Officer-worn body camera" means an electronic camera
system for creating, generating, sending, receiving, storing,
displaying, and processing audiovisual recordings that may be
worn about the person of a law enforcement officer.
"Recording" means the process of capturing data or
information stored on a recording medium as required under
this Act.
"Recording medium" means any recording medium authorized
by the Board for the retention and playback of recorded audio
and video including, but not limited to, VHS, DVD, hard drive,
cloud storage, solid state, digital, flash memory technology,
or any other electronic medium.
(Source: P.A. 99-352, eff. 1-1-16.)
(50 ILCS 707/10)
Sec. 10. Law Enforcement Camera Grant Fund; creation,
rules.
(a) The Law Enforcement Camera Grant Fund is created as a
special fund in the State treasury. From appropriations to the
Board from the Fund, the Board must make grants to units of
local government in Illinois and Illinois public universities
for the purpose of (1) purchasing in-car video cameras for use
in law enforcement vehicles, (2) purchasing officer-worn body
cameras and associated technology for law enforcement
officers, and (3) training for law enforcement officers in the
operation of the cameras.
Moneys received for the purposes of this Section,
including, without limitation, fee receipts and gifts, grants,
and awards from any public or private entity, must be
deposited into the Fund. Any interest earned on moneys in the
Fund must be deposited into the Fund.
(b) The Board may set requirements for the distribution of
grant moneys and determine which law enforcement agencies are
eligible.
(b-5) The Board shall consider compliance with the Uniform
Crime Reporting Act as a factor in awarding grant moneys.
(c) (Blank).
(d) (Blank).
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;
99-352, eff. 1-1-16.)
Section 20-30. The School Construction Law is amended by
changing Section 5-300 as follows:
(105 ILCS 230/5-300)
Sec. 5-300. Early childhood construction grants.
(a) The Capital Development Board is authorized to make
grants to public school districts and not-for-profit entities
for early childhood construction projects. These grants shall
be paid out of moneys appropriated for that purpose from the
School Construction Fund. No grants may be awarded to entities
providing services within private residences. A public school
district or other eligible entity must provide local matching
funds in the following manner: in an amount equal to 10% of the
grant under this Section.
(1) A public school district assigned to Tier 1 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 3% of
the grant awarded under this Section.
(2) A public school district assigned to Tier 2 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 7.5% of
the grant awarded under this Section.
(3) A public school district assigned to Tier 3 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 8.75%
of the grant awarded under this Section.
(4) A public school district assigned to Tier 4 under
Section 18-8.15 of the School Code or any other eligible
entity in an area encompassed by that district must
provide local matching funds in an amount equal to 10% of
the grant awarded under this Section.
A public school district or other eligible entity has no
entitlement to a grant under this Section.
(b) The Capital Development Board shall adopt rules to
implement this Section. These rules need not be the same as the
rules for school construction project grants or school
maintenance project grants. The rules may specify:
(1) the manner of applying for grants;
(2) project eligibility requirements;
(3) restrictions on the use of grant moneys;
(4) the manner in which school districts and other
eligible entities must account for the use of grant
moneys;
(5) requirements that new or improved facilities be
used for early childhood and other related programs for a
period of at least 10 years; and
(6) any other provision that the Capital Development
Board determines to be necessary or useful for the
administration of this Section.
(b-5) When grants are made to non-profit corporations for
the acquisition or construction of new facilities, the Capital
Development Board or any State agency it so designates shall
hold title to or place a lien on the facility for a period of
10 years after the date of the grant award, after which title
to the facility shall be transferred to the non-profit
corporation or the lien shall be removed, provided that the
non-profit corporation has complied with the terms of its
grant agreement. When grants are made to non-profit
corporations for the purpose of renovation or rehabilitation,
if the non-profit corporation does not comply with item (5) of
subsection (b) of this Section, the Capital Development Board
or any State agency it so designates shall recover the grant
pursuant to the procedures outlined in the Illinois Grant
Funds Recovery Act.
(c) The Capital Development Board, in consultation with
the State Board of Education, shall establish standards for
the determination of priority needs concerning early childhood
projects based on projects located in communities in the State
with the greatest underserved population of young children,
utilizing Census data and other reliable local early childhood
service data.
(d) In each school year in which early childhood
construction project grants are awarded, 20% of the total
amount awarded shall be awarded to a school district with a
population of more than 500,000, provided that the school
district complies with the requirements of this Section and
the rules adopted under this Section.
(Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.)
Section 20-35. The College and Career Success for All
Students Act is amended by changing Section 25 as follows:
(105 ILCS 302/25)
Sec. 25. AP exam fee waiver program. Subject to
appropriation, the State Board of Education shall create,
under the College and Career Success for All Students program
set forth in this Act, a program in public schools where any
student who qualifies at least 40% of students qualify for
free or reduced-price lunches will have whereby fees charged
by the College Board for Advanced Placement exams reduced, via
State subsidy, to the greatest extent possible based on the
appropriation. are waived by the school, but paid for by the
State, for those students who do not qualify for a fee waiver
provided by federal funds or the College Board.
(Source: P.A. 95-491, eff. 8-28-07.)
Section 20-40. The Nursing Home Care Act is amended by
changing Section 3-202.05 as follows:
(210 ILCS 45/3-202.05)
Sec. 3-202.05. Staffing ratios effective July 1, 2010 and
thereafter.
(a) For the purpose of computing staff to resident ratios,
direct care staff shall include:
(1) registered nurses;
(2) licensed practical nurses;
(3) certified nurse assistants;
(4) psychiatric services rehabilitation aides;
(5) rehabilitation and therapy aides;
(6) psychiatric services rehabilitation coordinators;
(7) assistant directors of nursing;
(8) 50% of the Director of Nurses' time; and
(9) 30% of the Social Services Directors' time.
The Department shall, by rule, allow certain facilities
subject to 77 Ill. Admin. Code 300.4000 and following (Subpart
S) to utilize specialized clinical staff, as defined in rules,
to count towards the staffing ratios.
Within 120 days of the effective date of this amendatory
Act of the 97th General Assembly, the Department shall
promulgate rules specific to the staffing requirements for
facilities federally defined as Institutions for Mental
Disease. These rules shall recognize the unique nature of
individuals with chronic mental health conditions, shall
include minimum requirements for specialized clinical staff,
including clinical social workers, psychiatrists,
psychologists, and direct care staff set forth in paragraphs
(4) through (6) and any other specialized staff which may be
utilized and deemed necessary to count toward staffing ratios.
Within 120 days of the effective date of this amendatory
Act of the 97th General Assembly, the Department shall
promulgate rules specific to the staffing requirements for
facilities licensed under the Specialized Mental Health
Rehabilitation Act of 2013. These rules shall recognize the
unique nature of individuals with chronic mental health
conditions, shall include minimum requirements for specialized
clinical staff, including clinical social workers,
psychiatrists, psychologists, and direct care staff set forth
in paragraphs (4) through (6) and any other specialized staff
which may be utilized and deemed necessary to count toward
staffing ratios.
(b) (Blank).
(b-5) For purposes of the minimum staffing ratios in this
Section, all residents shall be classified as requiring either
skilled care or intermediate care.
As used in this subsection:
"Intermediate care" means basic nursing care and other
restorative services under periodic medical direction.
"Skilled care" means skilled nursing care, continuous
skilled nursing observations, restorative nursing, and other
services under professional direction with frequent medical
supervision.
(c) Facilities shall notify the Department within 60 days
after the effective date of this amendatory Act of the 96th
General Assembly, in a form and manner prescribed by the
Department, of the staffing ratios in effect on the effective
date of this amendatory Act of the 96th General Assembly for
both intermediate and skilled care and the number of residents
receiving each level of care.
(d)(1) (Blank).
(2) (Blank).
(3) (Blank).
(4) (Blank).
(5) Effective January 1, 2014, the minimum staffing ratios
shall be increased to 3.8 hours of nursing and personal care
each day for a resident needing skilled care and 2.5 hours of
nursing and personal care each day for a resident needing
intermediate care.
(e) Ninety days after the effective date of this
amendatory Act of the 97th General Assembly, a minimum of 25%
of nursing and personal care time shall be provided by
licensed nurses, with at least 10% of nursing and personal
care time provided by registered nurses. These minimum
requirements shall remain in effect until an acuity based
registered nurse requirement is promulgated by rule concurrent
with the adoption of the Resource Utilization Group
classification-based payment methodology, as provided in
Section 5-5.2 of the Illinois Public Aid Code. Registered
nurses and licensed practical nurses employed by a facility in
excess of these requirements may be used to satisfy the
remaining 75% of the nursing and personal care time
requirements. Notwithstanding this subsection, no staffing
requirement in statute in effect on the effective date of this
amendatory Act of the 97th General Assembly shall be reduced
on account of this subsection.
(f) The Department shall submit proposed rules for
adoption by January 1, 2020 establishing a system for
determining compliance with minimum staffing set forth in this
Section and the requirements of 77 Ill. Adm. Code 300.1230
adjusted for any waivers granted under Section 3-303.1.
Compliance shall be determined quarterly by comparing the
number of hours provided per resident per day using the
Centers for Medicare and Medicaid Services' payroll-based
journal and the facility's daily census, broken down by
intermediate and skilled care as self-reported by the facility
to the Department on a quarterly basis. The Department shall
use the quarterly payroll-based journal and the self-reported
census to calculate the number of hours provided per resident
per day and compare this ratio to the minimum staffing
standards required under this Section, as impacted by any
waivers granted under Section 3-303.1. Discrepancies between
job titles contained in this Section and the payroll-based
journal shall be addressed by rule. The manner in which the
Department requests payroll-based journal information to be
submitted shall align with the federal Centers for Medicare
and Medicaid Services' requirements that allow providers to
submit the quarterly data in an aggregate manner.
(g) The Department shall submit proposed rules for
adoption by January 1, 2020 establishing monetary penalties
for facilities not in compliance with minimum staffing
standards under this Section. No monetary penalty may be
issued for noncompliance during the implementation period,
which shall be July 1, 2020 through December 31, 2021
September 30, 2020. If a facility is found to be noncompliant
during the implementation period, the Department shall provide
a written notice identifying the staffing deficiencies and
require the facility to provide a sufficiently detailed
correction plan to meet the statutory minimum staffing levels.
Monetary penalties shall be imposed beginning no later than
January 1, 2022 January 1, 2021 and quarterly thereafter and
shall be based on the latest quarter for which the Department
has data. Monetary penalties shall be established based on a
formula that calculates on a daily basis the cost of wages and
benefits for the missing staffing hours. All notices of
noncompliance shall include the computations used to determine
noncompliance and establishing the variance between minimum
staffing ratios and the Department's computations. The penalty
for the first offense shall be 125% of the cost of wages and
benefits for the missing staffing hours. The penalty shall
increase to 150% of the cost of wages and benefits for the
missing staffing hours for the second offense and 200% the
cost of wages and benefits for the missing staffing hours for
the third and all subsequent offenses. The penalty shall be
imposed regardless of whether the facility has committed other
violations of this Act during the same period that the
staffing offense occurred. The penalty may not be waived, but
the Department shall have the discretion to determine the
gravity of the violation in situations where there is no more
than a 10% deviation from the staffing requirements and make
appropriate adjustments to the penalty. The Department is
granted discretion to waive the penalty when unforeseen
circumstances have occurred that resulted in call-offs of
scheduled staff. This provision shall be applied no more than
6 times per quarter. Nothing in this Section diminishes a
facility's right to appeal.
(Source: P.A. 101-10, eff. 6-5-19.)
Section 20-45. The Specialized Mental Health
Rehabilitation Act of 2013 is amended by changing Section
5-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and
5-112 as follows:
(210 ILCS 49/5-101)
Sec. 5-101. Managed care entity, coordinated care entity,
and accountable care entity payments. For facilities licensed
by the Department of Public Health under this Act, the payment
for services provided shall be determined by negotiation with
managed care entities, coordinated care entities, or
accountable care entities. However, for 3 years after the
effective date of this Act, in no event shall the
reimbursement rate paid to facilities licensed under this Act
be less than the rate in effect on July 1, 2021 June 30, 2013
less $7.07 times the number of occupied bed days, as that term
is defined in Article V-B of the Illinois Public Aid Code, for
each facility previously licensed under the Nursing Home Care
Act on June 30, 2013; or the rate in effect on June 30, 2013
for each facility licensed under the Specialized Mental Health
Rehabilitation Act on June 30, 2013. Any adjustment in the
support component or the capital component, including the real
estate tax per diem rate, for facilities licensed by the
Department of Public Health under the Nursing Home Care Act
shall apply equally to facilities licensed by the Department
of Public Health under this Act for the duration of the
provisional licensure period as defined in Section 4-105 of
this Act.
The Department of Healthcare and Family Services shall
publish a reimbursement rate for triage, crisis stabilization,
and transitional living services by December 1, 2014.
(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.)
(210 ILCS 49/5-108 new)
Sec. 5-108. Infection prevention and facility safety
improvement payments. Payments will be awarded to facilities
on a per bed basis with the funded appropriation for Fiscal
Year 2022 divided by the number of licensed beds in each
facility. Facilities will receive an equal amount for every
licensed bed from the amount appropriated. Facilities shall
use these funds for improvements to their facilities that
promote infection prevention or improve the safety within the
facility. Funding may be used for, but are not limited to, the
following: restroom renovations to promote infection
prevention, kitchen and food delivery alterations that promote
infection prevention, and HVAC or air filtration upgrades that
promote infection prevention. Facilities must attest to the
Department of Healthcare and Family Services that the funding
was utilized for the purpose of infection prevention and
control or improved facility safety. If the facility does not
attest to the usage of the payments or cannot document the
usage of payments the Department shall recoup the expenditure
of funds by withholding payment of rate.
(210 ILCS 49/5-109 new)
Sec. 5-109. Communication quality improvement payments.
Payments will be awarded to facilities on a per bed basis with
the funded appropriation for Fiscal Year 2022 divided by the
number of licensed beds in each facility. Facilities will
receive an equal amount for every licensed bed from the amount
appropriated. Facilities shall use these funds for
improvements to their facilities that increase access to
digital communications or facilitate safe and private personal
communications. Funding may be used for, but are not limited
to, the following: the purchase of personal communication
devices for facility use, the enhancement of broadband access
and bandwidth, and the establishment or improvement of general
meeting areas for the benefit of residents and employees.
Facilities must attest to the Department of Healthcare and
Family Services that the funding was utilized for the purpose
of communication, technological improvements, or facility
training aid. If the facility does not attest to the usage of
the payments or cannot document the usage of payments the
Department shall recoup the expenditure of funds by
withholding payment of rate.
(210 ILCS 49/5-110 new)
Sec. 5-110. Staff longevity payments. Payments will be
awarded to facilities on a per bed basis with the funded
appropriation for Fiscal Year 2022 divided by the number of
licensed beds in each facility. Facilities will receive an
equal amount for every licensed bed from the amount
appropriated. Facilities shall use these funds to grant an
extra week of payment to any direct care staff who has worked
continuously in the same facility since March 1, 2020 through
the time in which payments are awarded to facilities for this
purpose by the Department of Healthcare and Family Services.
Facilities must attest to the Department of Healthcare and
Family Services that the funding was utilized for the purpose
of providing the staff longevity payments as detailed in this
Section. If the facility does not attest to the usage of the
payments or cannot document the usage of payments the
Department shall recoup the expenditure of funds by
withholding payment of rate.
(210 ILCS 49/5-111 new)
Sec. 5-111. Recruitment and Retention of Direct Care
Staff. Facilities shall receive funding to assist with the
recruitment and retention of direct care staff. Funding will
be distributed based on the total number of licensed beds
within a facility with the appropriated amount being divided
by the total number of licensed beds in the State.
(210 ILCS 49/5-112 new)
Sec. 5-112. Bed reduction payments. The Department of
Healthcare and Family Services shall make payments to
facilities licensed under this Act for the purpose of reducing
bed capacity and room occupancy. Facilities desiring to
participate in these payments shall submit a proposal to the
Department for review. In the proposal the facility shall
detail the number of beds that are seeking to eliminate and the
price they are requesting to eliminate those beds. The
facility shall also detail in their proposal if the effected
beds would reduce room occupancy from 3 or 4 beds to double
occupancy or is the bed elimination would create single
occupancy. Priority will be given to proposals that eliminate
the use of three-person or four-person occupancy rooms.
Proposals shall be collected by the Department within a
specific time period and the Department will negotiate all
payments before making final awards to ensure that the funding
appropriated is sufficient to fund the awards. Payments shall
not be less than $25,000 per bed and proposals to eliminate
beds that lead to single occupancy rooms shall receive an
additional $10,000 per bed over and above any other negotiated
bed elimination payment. Before a facility can receive payment
under this Section, the facility must receive approval from
the Department of Public Health for the permanent removal of
the beds for which they are receiving payment. Payment for the
elimination of the beds shall be made within 15 days of the
facility notifying the Department of Public Health about the
bed license elimination. Under no circumstances shall a
facility be allowed to increase the capacity of a facility
once payment has been received for the elimination of beds.
Section 20-50. The Pharmacy Practice Act is amended by
changing Section 3 as follows:
(225 ILCS 85/3)
(Section scheduled to be repealed on January 1, 2023)
Sec. 3. Definitions. For the purpose of this Act, except
where otherwise limited therein:
(a) "Pharmacy" or "drugstore" means and includes every
store, shop, pharmacy department, or other place where
pharmacist care is provided by a pharmacist (1) where drugs,
medicines, or poisons are dispensed, sold or offered for sale
at retail, or displayed for sale at retail; or (2) where
prescriptions of physicians, dentists, advanced practice
registered nurses, physician assistants, veterinarians,
podiatric physicians, or optometrists, within the limits of
their licenses, are compounded, filled, or dispensed; or (3)
which has upon it or displayed within it, or affixed to or used
in connection with it, a sign bearing the word or words
"Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical Care",
"Apothecary", "Drugstore", "Medicine Store", "Prescriptions",
"Drugs", "Dispensary", "Medicines", or any word or words of
similar or like import, either in the English language or any
other language; or (4) where the characteristic prescription
sign (Rx) or similar design is exhibited; or (5) any store, or
shop, or other place with respect to which any of the above
words, objects, signs or designs are used in any
advertisement.
(b) "Drugs" means and includes (1) articles recognized in
the official United States Pharmacopoeia/National Formulary
(USP/NF), or any supplement thereto and being intended for and
having for their main use the diagnosis, cure, mitigation,
treatment or prevention of disease in man or other animals, as
approved by the United States Food and Drug Administration,
but does not include devices or their components, parts, or
accessories; and (2) all other articles intended for and
having for their main use the diagnosis, cure, mitigation,
treatment or prevention of disease in man or other animals, as
approved by the United States Food and Drug Administration,
but does not include devices or their components, parts, or
accessories; and (3) articles (other than food) having for
their main use and intended to affect the structure or any
function of the body of man or other animals; and (4) articles
having for their main use and intended for use as a component
or any articles specified in clause (1), (2) or (3); but does
not include devices or their components, parts or accessories.
(c) "Medicines" means and includes all drugs intended for
human or veterinary use approved by the United States Food and
Drug Administration.
(d) "Practice of pharmacy" means:
(1) the interpretation and the provision of assistance
in the monitoring, evaluation, and implementation of
prescription drug orders;
(2) the dispensing of prescription drug orders;
(3) participation in drug and device selection;
(4) drug administration limited to the administration
of oral, topical, injectable, and inhalation as follows:
(A) in the context of patient education on the
proper use or delivery of medications;
(B) vaccination of patients 7 14 years of age and
older pursuant to a valid prescription or standing
order, by a physician licensed to practice medicine in
all its branches, upon completion of appropriate
training, including how to address contraindications
and adverse reactions set forth by rule, with
notification to the patient's physician and
appropriate record retention, or pursuant to hospital
pharmacy and therapeutics committee policies and
procedures. Eligible vaccines are those listed on the
U.S. Centers for Disease Control and Prevention (CDC)
Recommended Immunization Schedule, the CDC's Health
Information for International Travel, or the U.S. Food
and Drug Administration's Vaccines Licensed and
Authorized for Use in the United States. As applicable
to the State's Medicaid program and other payers,
vaccines ordered and administered in accordance with
this subsection shall be covered and reimbursed at no
less than the rate that the vaccine is reimbursed when
ordered and administered by a physician;
(B-5) following the initial administration of
long-acting or extended-release extended release form
opioid antagonists by a physician licensed to practice
medicine in all its branches, administration of
injections of long-acting or extended-release form
opioid antagonists for the treatment of substance use
disorder, pursuant to a valid prescription by a
physician licensed to practice medicine in all its
branches, upon completion of appropriate training,
including how to address contraindications and adverse
reactions, including, but not limited to, respiratory
depression and the performance of cardiopulmonary
resuscitation, set forth by rule, with notification to
the patient's physician and appropriate record
retention, or pursuant to hospital pharmacy and
therapeutics committee policies and procedures;
(C) administration of injections of
alpha-hydroxyprogesterone caproate, pursuant to a
valid prescription, by a physician licensed to
practice medicine in all its branches, upon completion
of appropriate training, including how to address
contraindications and adverse reactions set forth by
rule, with notification to the patient's physician and
appropriate record retention, or pursuant to hospital
pharmacy and therapeutics committee policies and
procedures; and
(D) administration of injections of long-term
antipsychotic medications pursuant to a valid
prescription by a physician licensed to practice
medicine in all its branches, upon completion of
appropriate training conducted by an Accreditation
Council of Pharmaceutical Education accredited
provider, including how to address contraindications
and adverse reactions set forth by rule, with
notification to the patient's physician and
appropriate record retention, or pursuant to hospital
pharmacy and therapeutics committee policies and
procedures.
(5) (blank) vaccination of patients ages 10 through 13
limited to the Influenza (inactivated influenza vaccine
and live attenuated influenza intranasal vaccine) and Tdap
(defined as tetanus, diphtheria, acellular pertussis)
vaccines, pursuant to a valid prescription or standing
order, by a physician licensed to practice medicine in all
its branches, upon completion of appropriate training,
including how to address contraindications and adverse
reactions set forth by rule, with notification to the
patient's physician and appropriate record retention, or
pursuant to hospital pharmacy and therapeutics committee
policies and procedures;
(6) drug regimen review;
(7) drug or drug-related research;
(8) the provision of patient counseling;
(9) the practice of telepharmacy;
(10) the provision of those acts or services necessary
to provide pharmacist care;
(11) medication therapy management; and
(12) the responsibility for compounding and labeling
of drugs and devices (except labeling by a manufacturer,
repackager, or distributor of non-prescription drugs and
commercially packaged legend drugs and devices), proper
and safe storage of drugs and devices, and maintenance of
required records.
A pharmacist who performs any of the acts defined as the
practice of pharmacy in this State must be actively licensed
as a pharmacist under this Act.
(e) "Prescription" means and includes any written, oral,
facsimile, or electronically transmitted order for drugs or
medical devices, issued by a physician licensed to practice
medicine in all its branches, dentist, veterinarian, podiatric
physician, or optometrist, within the limits of his or her
license, by a physician assistant in accordance with
subsection (f) of Section 4, or by an advanced practice
registered nurse in accordance with subsection (g) of Section
4, containing the following: (1) name of the patient; (2) date
when prescription was issued; (3) name and strength of drug or
description of the medical device prescribed; and (4)
quantity; (5) directions for use; (6) prescriber's name,
address, and signature; and (7) DEA registration number where
required, for controlled substances. The prescription may, but
is not required to, list the illness, disease, or condition
for which the drug or device is being prescribed. DEA
registration numbers shall not be required on inpatient drug
orders. A prescription for medication other than controlled
substances shall be valid for up to 15 months from the date
issued for the purpose of refills, unless the prescription
states otherwise.
(f) "Person" means and includes a natural person,
partnership, association, corporation, government entity, or
any other legal entity.
(g) "Department" means the Department of Financial and
Professional Regulation.
(h) "Board of Pharmacy" or "Board" means the State Board
of Pharmacy of the Department of Financial and Professional
Regulation.
(i) "Secretary" means the Secretary of Financial and
Professional Regulation.
(j) "Drug product selection" means the interchange for a
prescribed pharmaceutical product in accordance with Section
25 of this Act and Section 3.14 of the Illinois Food, Drug and
Cosmetic Act.
(k) "Inpatient drug order" means an order issued by an
authorized prescriber for a resident or patient of a facility
licensed under the Nursing Home Care Act, the ID/DD Community
Care Act, the MC/DD Act, the Specialized Mental Health
Rehabilitation Act of 2013, the Hospital Licensing Act, or the
University of Illinois Hospital Act, or a facility which is
operated by the Department of Human Services (as successor to
the Department of Mental Health and Developmental
Disabilities) or the Department of Corrections.
(k-5) "Pharmacist" means an individual health care
professional and provider currently licensed by this State to
engage in the practice of pharmacy.
(l) "Pharmacist in charge" means the licensed pharmacist
whose name appears on a pharmacy license and who is
responsible for all aspects of the operation related to the
practice of pharmacy.
(m) "Dispense" or "dispensing" means the interpretation,
evaluation, and implementation of a prescription drug order,
including the preparation and delivery of a drug or device to a
patient or patient's agent in a suitable container
appropriately labeled for subsequent administration to or use
by a patient in accordance with applicable State and federal
laws and regulations. "Dispense" or "dispensing" does not mean
the physical delivery to a patient or a patient's
representative in a home or institution by a designee of a
pharmacist or by common carrier. "Dispense" or "dispensing"
also does not mean the physical delivery of a drug or medical
device to a patient or patient's representative by a
pharmacist's designee within a pharmacy or drugstore while the
pharmacist is on duty and the pharmacy is open.
(n) "Nonresident pharmacy" means a pharmacy that is
located in a state, commonwealth, or territory of the United
States, other than Illinois, that delivers, dispenses, or
distributes, through the United States Postal Service,
commercially acceptable parcel delivery service, or other
common carrier, to Illinois residents, any substance which
requires a prescription.
(o) "Compounding" means the preparation and mixing of
components, excluding flavorings, (1) as the result of a
prescriber's prescription drug order or initiative based on
the prescriber-patient-pharmacist relationship in the course
of professional practice or (2) for the purpose of, or
incident to, research, teaching, or chemical analysis and not
for sale or dispensing. "Compounding" includes the preparation
of drugs or devices in anticipation of receiving prescription
drug orders based on routine, regularly observed dispensing
patterns. Commercially available products may be compounded
for dispensing to individual patients only if all of the
following conditions are met: (i) the commercial product is
not reasonably available from normal distribution channels in
a timely manner to meet the patient's needs and (ii) the
prescribing practitioner has requested that the drug be
compounded.
(p) (Blank).
(q) (Blank).
(r) "Patient counseling" means the communication between a
pharmacist or a student pharmacist under the supervision of a
pharmacist and a patient or the patient's representative about
the patient's medication or device for the purpose of
optimizing proper use of prescription medications or devices.
"Patient counseling" may include without limitation (1)
obtaining a medication history; (2) acquiring a patient's
allergies and health conditions; (3) facilitation of the
patient's understanding of the intended use of the medication;
(4) proper directions for use; (5) significant potential
adverse events; (6) potential food-drug interactions; and (7)
the need to be compliant with the medication therapy. A
pharmacy technician may only participate in the following
aspects of patient counseling under the supervision of a
pharmacist: (1) obtaining medication history; (2) providing
the offer for counseling by a pharmacist or student
pharmacist; and (3) acquiring a patient's allergies and health
conditions.
(s) "Patient profiles" or "patient drug therapy record"
means the obtaining, recording, and maintenance of patient
prescription information, including prescriptions for
controlled substances, and personal information.
(t) (Blank).
(u) "Medical device" or "device" means an instrument,
apparatus, implement, machine, contrivance, implant, in vitro
reagent, or other similar or related article, including any
component part or accessory, required under federal law to
bear the label "Caution: Federal law requires dispensing by or
on the order of a physician". A seller of goods and services
who, only for the purpose of retail sales, compounds, sells,
rents, or leases medical devices shall not, by reasons
thereof, be required to be a licensed pharmacy.
(v) "Unique identifier" means an electronic signature,
handwritten signature or initials, thumb print, or other
acceptable biometric or electronic identification process as
approved by the Department.
(w) "Current usual and customary retail price" means the
price that a pharmacy charges to a non-third-party payor.
(x) "Automated pharmacy system" means a mechanical system
located within the confines of the pharmacy or remote location
that performs operations or activities, other than compounding
or administration, relative to storage, packaging, dispensing,
or distribution of medication, and which collects, controls,
and maintains all transaction information.
(y) "Drug regimen review" means and includes the
evaluation of prescription drug orders and patient records for
(1) known allergies; (2) drug or potential therapy
contraindications; (3) reasonable dose, duration of use, and
route of administration, taking into consideration factors
such as age, gender, and contraindications; (4) reasonable
directions for use; (5) potential or actual adverse drug
reactions; (6) drug-drug interactions; (7) drug-food
interactions; (8) drug-disease contraindications; (9)
therapeutic duplication; (10) patient laboratory values when
authorized and available; (11) proper utilization (including
over or under utilization) and optimum therapeutic outcomes;
and (12) abuse and misuse.
(z) "Electronically transmitted prescription" means a
prescription that is created, recorded, or stored by
electronic means; issued and validated with an electronic
signature; and transmitted by electronic means directly from
the prescriber to a pharmacy. An electronic prescription is
not an image of a physical prescription that is transferred by
electronic means from computer to computer, facsimile to
facsimile, or facsimile to computer.
(aa) "Medication therapy management services" means a
distinct service or group of services offered by licensed
pharmacists, physicians licensed to practice medicine in all
its branches, advanced practice registered nurses authorized
in a written agreement with a physician licensed to practice
medicine in all its branches, or physician assistants
authorized in guidelines by a supervising physician that
optimize therapeutic outcomes for individual patients through
improved medication use. In a retail or other non-hospital
pharmacy, medication therapy management services shall consist
of the evaluation of prescription drug orders and patient
medication records to resolve conflicts with the following:
(1) known allergies;
(2) drug or potential therapy contraindications;
(3) reasonable dose, duration of use, and route of
administration, taking into consideration factors such as
age, gender, and contraindications;
(4) reasonable directions for use;
(5) potential or actual adverse drug reactions;
(6) drug-drug interactions;
(7) drug-food interactions;
(8) drug-disease contraindications;
(9) identification of therapeutic duplication;
(10) patient laboratory values when authorized and
available;
(11) proper utilization (including over or under
utilization) and optimum therapeutic outcomes; and
(12) drug abuse and misuse.
"Medication therapy management services" includes the
following:
(1) documenting the services delivered and
communicating the information provided to patients'
prescribers within an appropriate time frame, not to
exceed 48 hours;
(2) providing patient counseling designed to enhance a
patient's understanding and the appropriate use of his or
her medications; and
(3) providing information, support services, and
resources designed to enhance a patient's adherence with
his or her prescribed therapeutic regimens.
"Medication therapy management services" may also include
patient care functions authorized by a physician licensed to
practice medicine in all its branches for his or her
identified patient or groups of patients under specified
conditions or limitations in a standing order from the
physician.
"Medication therapy management services" in a licensed
hospital may also include the following:
(1) reviewing assessments of the patient's health
status; and
(2) following protocols of a hospital pharmacy and
therapeutics committee with respect to the fulfillment of
medication orders.
(bb) "Pharmacist care" means the provision by a pharmacist
of medication therapy management services, with or without the
dispensing of drugs or devices, intended to achieve outcomes
that improve patient health, quality of life, and comfort and
enhance patient safety.
(cc) "Protected health information" means individually
identifiable health information that, except as otherwise
provided, is:
(1) transmitted by electronic media;
(2) maintained in any medium set forth in the
definition of "electronic media" in the federal Health
Insurance Portability and Accountability Act; or
(3) transmitted or maintained in any other form or
medium.
"Protected health information" does not include
individually identifiable health information found in:
(1) education records covered by the federal Family
Educational Right and Privacy Act; or
(2) employment records held by a licensee in its role
as an employer.
(dd) "Standing order" means a specific order for a patient
or group of patients issued by a physician licensed to
practice medicine in all its branches in Illinois.
(ee) "Address of record" means the designated address
recorded by the Department in the applicant's application file
or licensee's license file maintained by the Department's
licensure maintenance unit.
(ff) "Home pharmacy" means the location of a pharmacy's
primary operations.
(gg) "Email address of record" means the designated email
address recorded by the Department in the applicant's
application file or the licensee's license file, as maintained
by the Department's licensure maintenance unit.
(Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17;
100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff.
8-14-18; 101-349, eff. 1-1-20; revised 8-21-20.)
Section 20-55. The Illinois Public Aid Code is amended by
changing Section 12-4.35 and by adding Section 5-5.06b as
follows:
(305 ILCS 5/5-5.06b new)
Sec. 5-5.06b. Dental services. On and after July 1, 2021,
dental services provided to adults and children under the
medical assistance program may be established and paid at no
less than the rates published by the Department and effective
January 1, 2020 for all local health departments as the fee
schedule for children and adult recipients but shall include
the following dental procedures and amounts: D0140 $19.12,
D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274
$19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391
$36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140
$46.16, D7210 $67.73.
(305 ILCS 5/12-4.35)
Sec. 12-4.35. Medical services for certain noncitizens.
(a) Notwithstanding Section 1-11 of this Code or Section
20(a) of the Children's Health Insurance Program Act, the
Department of Healthcare and Family Services may provide
medical services to noncitizens who have not yet attained 19
years of age and who are not eligible for medical assistance
under Article V of this Code or under the Children's Health
Insurance Program created by the Children's Health Insurance
Program Act due to their not meeting the otherwise applicable
provisions of Section 1-11 of this Code or Section 20(a) of the
Children's Health Insurance Program Act. The medical services
available, standards for eligibility, and other conditions of
participation under this Section shall be established by rule
by the Department; however, any such rule shall be at least as
restrictive as the rules for medical assistance under Article
V of this Code or the Children's Health Insurance Program
created by the Children's Health Insurance Program Act.
(a-5) Notwithstanding Section 1-11 of this Code, the
Department of Healthcare and Family Services may provide
medical assistance in accordance with Article V of this Code
to noncitizens over the age of 65 years of age who are not
eligible for medical assistance under Article V of this Code
due to their not meeting the otherwise applicable provisions
of Section 1-11 of this Code, whose income is at or below 100%
of the federal poverty level after deducting the costs of
medical or other remedial care, and who would otherwise meet
the eligibility requirements in Section 5-2 of this Code. The
medical services available, standards for eligibility, and
other conditions of participation under this Section shall be
established by rule by the Department; however, any such rule
shall be at least as restrictive as the rules for medical
assistance under Article V of this Code.
(a-6) By May 30, 2022, notwithstanding Section 1-11 of
this Code, the Department of Healthcare and Family Services
may provide medical services to noncitizens 55 years of age
through 64 years of age who (i) are not eligible for medical
assistance under Article V of this Code due to their not
meeting the otherwise applicable provisions of Section 1-11 of
this Code and (ii) have income at or below 133% of the federal
poverty level plus 5% for the applicable family size as
determined under applicable federal law and regulations.
Persons eligible for medical services under this amendatory
Act of the 102nd General Assembly shall receive benefits
identical to the benefits provided under the Health Benefits
Service Package as that term is defined in subsection (m) of
Section 5-1.1 of this Code.
(b) The Department is authorized to take any action,
including without limitation cessation or limitation of
enrollment, reduction of available medical services, and
changing standards for eligibility, that is deemed necessary
by the Department during a State fiscal year to assure that
payments under this Section do not exceed available funds.
(c) Continued enrollment of individuals into the program
created under subsection (a) of this Section in any fiscal
year is contingent upon continued enrollment of individuals
into the Children's Health Insurance Program during that
fiscal year.
(d) (Blank).
(Source: P.A. 101-636, eff. 6-10-20.)
Section 20-60. The Children's Mental Health Act of 2003 is
amended by changing Section 5 as follows:
(405 ILCS 49/5)
Sec. 5. Children's Mental Health Plan.
(a) The State of Illinois shall develop a Children's
Mental Health Plan containing short-term and long-term
recommendations to provide comprehensive, coordinated mental
health prevention, early intervention, and treatment services
for children from birth through age 18. This Plan shall
include but not be limited to:
(1) Coordinated provider services and interagency
referral networks for children from birth through age 18
to maximize resources and minimize duplication of
services.
(2) Guidelines for incorporating social and emotional
development into school learning standards and educational
programs, pursuant to Section 15 of this Act.
(3) Protocols for implementing screening and
assessment of children prior to any admission to an
inpatient hospital for psychiatric services, pursuant to
subsection (a) of Section 5-5.23 of the Illinois Public
Aid Code.
(4) Recommendations regarding a State budget for
children's mental health prevention, early intervention,
and treatment across all State agencies.
(5) Recommendations for State and local mechanisms for
integrating federal, State, and local funding sources for
children's mental health.
(6) Recommendations for building a qualified and
adequately trained workforce prepared to provide mental
health services for children from birth through age 18 and
their families.
(7) Recommendations for facilitating research on best
practices and model programs, and dissemination of this
information to Illinois policymakers, practitioners, and
the general public through training, technical assistance,
and educational materials.
(8) Recommendations for a comprehensive, multi-faceted
public awareness campaign to reduce the stigma of mental
illness and educate families, the general public, and
other key audiences about the benefits of children's
social and emotional development, and how to access
services.
(9) Recommendations for creating a quality-driven
children's mental health system with shared accountability
among key State agencies and programs that conducts
ongoing needs assessments, uses outcome indicators and
benchmarks to measure progress, and implements quality
data tracking and reporting systems.
(10) Recommendations for ensuring all Illinois youth
receive mental health education and have access to mental
health care in the school setting. In developing these
recommendations, the Children's Mental Health Partnership
created under subsection (b) shall consult with the State
Board of Education, education practitioners, including,
but not limited to, administrators, regional
superintendents of schools, teachers, and school support
personnel, health care professionals, including mental
health professionals and child health leaders, disability
advocates, and other representatives as necessary to
ensure the interests of all students are represented.
(b) The Children's Mental Health Partnership (hereafter
referred to as "the Partnership") is created. The Partnership
shall have the responsibility of developing and monitoring the
implementation of the Children's Mental Health Plan as
approved by the Governor. The Children's Mental Health
Partnership shall be comprised of: the Secretary of Human
Services or his or her designee; the State Superintendent of
Education or his or her designee; the directors of the
departments of Children and Family Services, Healthcare and
Family Services, Public Health, and Juvenile Justice, or their
designees; the head of the Illinois Violence Prevention
Authority, or his or her designee; the Attorney General or his
or her designee; up to 25 representatives of community mental
health authorities and statewide mental health, children and
family advocacy, early childhood, education, health, substance
abuse, violence prevention, and juvenile justice organizations
or associations, to be appointed by the Governor; and 2
members of each caucus of the House of Representatives and
Senate appointed by the Speaker of the House of
Representatives and the President of the Senate, respectively.
The Governor shall appoint the Partnership Chair and shall
designate a Governor's staff liaison to work with the
Partnership.
(c) The Partnership shall submit a Preliminary Plan to the
Governor on September 30, 2004 and shall submit the Final Plan
on June 30, 2005. Thereafter, on September 30 of each year, the
Partnership shall submit an annual report to the Governor on
the progress of Plan implementation and recommendations for
revisions in the Plan. The Final Plan and annual reports
submitted in subsequent years shall include estimates of
savings achieved in prior fiscal years under subsection (a) of
Section 5-5.23 of the Illinois Public Aid Code and federal
financial participation received under subsection (b) of
Section 5-5.23 of that Code. The Department of Healthcare and
Family Services shall provide technical assistance in
developing these estimates and reports.
(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)
Section 20-62. The Compassionate Use of Medical Cannabis
Program Act is amended by changing Section 62 as follows:
(410 ILCS 130/62)
Sec. 62. Opioid Alternative Pilot Program.
(a) The Department of Public Health shall establish the
Opioid Alternative Pilot Program. Licensed dispensing
organizations shall allow persons with a written certification
from a certifying health care professional under Section 36 to
purchase medical cannabis upon enrollment in the Opioid
Alternative Pilot Program. The Department of Public Health
shall adopt rules or establish procedures allowing qualified
veterans to participate in the Opioid Alternative Pilot
Program. For a person to receive medical cannabis under this
Section, the person must present the written certification
along with a valid driver's license or state identification
card to the licensed dispensing organization specified in his
or her application. The dispensing organization shall verify
the person's status as an Opioid Alternative Pilot Program
participant through the Department of Public Health's online
verification system.
(b) The Opioid Alternative Pilot Program shall be limited
to participation by Illinois residents age 21 and older.
(c) The Department of Financial and Professional
Regulation shall specify that all licensed dispensing
organizations participating in the Opioid Alternative Pilot
Program use the Illinois Cannabis Tracking System. The
Department of Public Health shall establish and maintain the
Illinois Cannabis Tracking System. The Illinois Cannabis
Tracking System shall be used to collect information about all
persons participating in the Opioid Alternative Pilot Program
and shall be used to track the sale of medical cannabis for
verification purposes.
Each dispensing organization shall retain a copy of the
Opioid Alternative Pilot Program certification and other
identifying information as required by the Department of
Financial and Professional Regulation, the Department of
Public Health, and the Illinois State Police in the Illinois
Cannabis Tracking System.
The Illinois Cannabis Tracking System shall be accessible
to the Department of Financial and Professional Regulation,
Department of Public Health, Department of Agriculture, and
the Illinois State Police.
The Department of Financial and Professional Regulation in
collaboration with the Department of Public Health shall
specify the data requirements for the Opioid Alternative Pilot
Program by licensed dispensing organizations; including, but
not limited to, the participant's full legal name, address,
and date of birth, date on which the Opioid Alternative Pilot
Program certification was issued, length of the participation
in the Program, including the start and end date to purchase
medical cannabis, name of the issuing physician, copy of the
participant's current driver's license or State identification
card, and phone number.
The Illinois Cannabis Tracking System shall provide
verification of a person's participation in the Opioid
Alternative Pilot Program for law enforcement at any time and
on any day.
(d) The certification for Opioid Alternative Pilot Program
participant must be issued by a certifying health care
professional who is licensed to practice in Illinois under the
Medical Practice Act of 1987, the Nurse Practice Act, or the
Physician Assistant Practice Act of 1987 and who is in good
standing and holds a controlled substances license under
Article III of the Illinois Controlled Substances Act.
The certification for an Opioid Alternative Pilot Program
participant shall be written within 90 days before the
participant submits his or her certification to the dispensing
organization.
The written certification uploaded to the Illinois
Cannabis Tracking System shall be accessible to the Department
of Public Health.
(e) Upon verification of the individual's valid
certification and enrollment in the Illinois Cannabis Tracking
System, the dispensing organization may dispense the medical
cannabis, in amounts not exceeding 2.5 ounces of medical
cannabis per 14-day period to the participant at the
participant's specified dispensary for no more than 90 days.
An Opioid Alternative Pilot Program participant shall not
be registered as a medical cannabis cardholder. The dispensing
organization shall verify that the person is not an active
registered qualifying patient prior to enrollment in the
Opioid Alternative Pilot Program and each time medical
cannabis is dispensed.
Upon receipt of a written certification under the Opioid
Alternative Pilot Program, the Department of Public Health
shall electronically forward the patient's identification
information to the Prescription Monitoring Program established
under the Illinois Controlled Substances Act and certify that
the individual is permitted to engage in the medical use of
cannabis. For the purposes of patient care, the Prescription
Monitoring Program shall make a notation on the person's
prescription record stating that the person has a written
certification under the Opioid Alternative Pilot Program and
is a patient who is entitled to the lawful medical use of
cannabis. If the person is no longer authorized to engage in
the medical use of cannabis, the Department of Public Health
shall notify the Prescription Monitoring Program and
Department of Human Services to remove the notation from the
person's record. The Department of Human Services and the
Prescription Monitoring Program shall establish a system by
which the information may be shared electronically. This
confidential list may not be combined or linked in any manner
with any other list or database except as provided in this
Section.
(f) An Opioid Alternative Pilot Program participant shall
not be considered a qualifying patient with a debilitating
medical condition under this Act and shall be provided access
to medical cannabis solely for the duration of the
participant's certification. Nothing in this Section shall be
construed to limit or prohibit an Opioid Alternative Pilot
Program participant who has a debilitating medical condition
from applying to the Compassionate Use of Medical Cannabis
Program.
(g) A person with a provisional registration under Section
55 shall not be considered an Opioid Alternative Pilot Program
participant.
(h) The Department of Financial and Professional
Regulation and the Department of Public Health shall submit
emergency rulemaking to implement the changes made by this
amendatory Act of the 100th General Assembly by December 1,
2018. The Department of Financial and Professional Regulation,
the Department of Agriculture, the Department of Human
Services, the Department of Public Health, and the Illinois
State Police shall utilize emergency purchase authority for 12
months after the effective date of this amendatory Act of the
100th General Assembly for the purpose of implementing the
changes made by this amendatory Act of the 100th General
Assembly.
(i) Dispensing organizations are not authorized to
dispense medical cannabis to Opioid Alternative Pilot Program
participants until administrative rules are approved by the
Joint Committee on Administrative Rules and go into effect.
(j) The provisions of this Section are inoperative on and
after July 1, 2025 2020.
(Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.)
Section 20-65. The Cadmium-Safe Kids Act is amended by
changing Section 30 as follows:
(430 ILCS 140/30)
Sec. 30. Enforcement and penalties.
(a) The Attorney General is responsible for administering
and ensuring compliance with this Act, including the
development and adoption of any rules, if necessary, for the
implementation and enforcement of this Act.
(b) The Attorney General shall develop and implement a
process for receiving and handling complaints from individuals
regarding possible violations of this Act.
(c) The Attorney General may conduct any investigation
deemed necessary regarding possible violations of this Act
including, without limitation, the issuance of subpoenas to:
(i) require the filing of a statement or report or answer
interrogatories in writing as to all information relevant to
the alleged violations; (ii) examine under oath any person who
possesses knowledge or information directly related to the
alleged violations; and (iii) examine any record, book,
document, account, or paper necessary to investigate the
alleged violation.
(d) Service by the Attorney General of any notice
requiring a person to file a statement or report, or of a
subpoena upon any person, shall be made:
(1) personally by delivery of a duly executed copy
thereof to the person to be served or, if a person is not a
natural person, in the manner provided in the Code of
Civil Procedure when a complaint is filed; or
(2) by mailing by certified mail a duly executed copy
thereof to the person to be served at his or her last known
abode or principal place of business within this State.
(e) If the Attorney General determines that there is a
reason to believe that a violation of the Act has occurred,
then the Attorney General may bring an action in the name of
the People of the State to obtain temporary, preliminary, or
permanent injunctive relief for any act, policy, or practice
that violates this Act.
(f) If any person fails or refuses to file any statement or
report, or obey any subpoena, issued pursuant to subsection
(c) of this Section, then the Attorney General may proceed to
initiate a civil action pursuant to subsection (e) of this
Section, or file a complaint in the circuit court for the
granting of injunctive relief, including restraining the
conduct that is alleged to violate this Act until the person
files the statement or report, or obeys the subpoena.
(g) Relief that may be granted.
(1) In any civil action brought pursuant to subsection
(e) of this Section, the Attorney General may obtain as a
remedy, equitable relief (including any permanent or
preliminary injunction, temporary restraining order, or
other order, including an order enjoining the defendant
from engaging in a violation or ordering any action as may
be appropriate). In addition, the Attorney General may
request and the Court may impose a civil penalty in an
amount not to exceed $50,000 for each violation. For
purposes of this subsection, each item and each standard
constitutes a separate violation.
(2) A civil penalty imposed or a settlement or other
payment made pursuant to this Act shall be made payable to
the Attorney General's State Projects and Court Ordered
Distribution Fund, which is created as a special fund in
the State Treasury. This paragraph shall constitute a
continuing appropriation of the amounts received by this
Fund from any source. Moneys in the Fund shall be used for
the performance of any function pertaining to the exercise
of the duties of the Attorney General. Money in the Fund
shall be used, subject to appropriation, for the
performance of any function pertaining to the exercise of
the duties of the Attorney General including but not
limited to enforcement of any law of this State, product
testing, and conducting public education programs.
(3) Any funds collected under this Section in an
action in which the State's Attorney has prevailed shall
be retained by the county in which he or she serves.
(h) The penalties and injunctions provided in this Act are
in addition to any penalties, injunctions, or other relief
provided under any other law. Nothing in this Act shall bar a
cause of action by the State for any other penalty,
injunction, or relief provided by any other law.
(Source: P.A. 96-1379, eff. 7-29-10.)
Section 20-70. The State's Attorneys Appellate
Prosecutor's Act is amended by changing Sections 3, 4.12, 9,
and 9.01 as follows:
(725 ILCS 210/3) (from Ch. 14, par. 203)
Sec. 3. There is created the Office of the State's
Attorneys Appellate Prosecutor as a judicial agency of state
government.
(a) The Office of the State's Attorneys Appellate
Prosecutor shall be governed by a board of governors which
shall consist of 10 members as follows:
(1) Eight State's Attorneys, 2 to be elected from each
District containing less than 3,000,000 inhabitants;
(2) The State's Attorney of Cook County or his or her
designee; and
(3) One State's Attorney to be bi-annually annually
appointed by the other 9 members.
(b) Voting for elected members shall be by District with
each of the State's Attorneys voting from their respective
district. Each board member must be duly elected or appointed
and serving as State's Attorney in the district from which he
was elected or appointed.
(c) Elected members shall serve for a term of 2 years
commencing upon their election and until their successors are
duly elected or appointed and qualified.
(d) An bi-annually annual election of members of the board
shall be held within 30 days prior or subsequent to the
beginning of the each odd numbered calendar fiscal year, and
the board shall certify the results to the Secretary of State.
(e) The board shall promulgate rules of procedure for the
election of its members and the conduct of its meetings and
shall elect a Chairman and a Vice-Chairman and such other
officers as it deems appropriate. The board shall meet at
least once every 3 months, and in addition thereto as directed
by the Chairman, or upon the special call of any 5 members of
the board, in writing, sent to the Chairman, designating the
time and place of the meeting.
(f) Five members of the board shall constitute a quorum
for the purpose of transacting business.
(g) Members of the board shall serve without compensation,
but shall be reimbursed for necessary expenses incurred in the
performance of their duties.
(h) A position shall be vacated by either a member's
resignation, removal or inability to serve as State's
Attorney.
(i) Vacancies on the board of elected members shall be
filled within 90 days of the occurrence of the vacancy by a
special election held by the State's Attorneys in the district
where the vacancy occurred. Vacancies on the board of the
appointed member shall be filled within 90 days of the
occurrence of the vacancy by a special election by the
members. In the case of a special election, the tabulation and
certification of the results may be conducted at any regularly
scheduled quarterly or special meeting called for that
purpose. A member elected or appointed to fill such position
shall serve for the unexpired term of the member whom he is
succeeding. Any member may be re-elected or re-appointed for
additional terms.
(Source: P.A. 99-208, eff. 7-30-15.)
(725 ILCS 210/4.12)
Sec. 4.12. Best Practices Protocol Committee. The Board
may shall establish a Best Practices Protocol Committee which
may shall evaluate and recommend a Best Practices Protocol on
specific issues related to the implementation of the criminal
justice system investigation and prosecution of serious
criminal offenses. The Best Practices Committee may shall
review the causes of wrongful convictions and make
recommendations to improve and enhance public safety, with due
consideration for the rights of the accused and the rights of
crime victims. The Best Practices Protocol Committee shall:
(1) Propose enhanced procedures relevant to the
investigation and prosecution of criminal offenses.
(2) Collaborate with law enforcement partners in the
development of enhanced procedures.
(3) Review public and private sector reports dealing
with reduction of wrongful convictions.
(4) Identify and assess innovations to the criminal
justice system.
(5) Examine scientific studies concerning new
procedures.
(6) Create training programs for prosecutors and
police on the best practice protocols developed by the
Committee in collaboration with law enforcement.
(7) Review specific proposals submitted by the General
Assembly by way of resolution and report back its findings
and recommendations in a timely manner.
(Source: P.A. 98-938, eff. 8-15-14.)
(725 ILCS 210/9) (from Ch. 14, par. 209)
Sec. 9. There is created a special fund in the State
Treasury designated as the State's Attorneys Appellate
Prosecutor's County Fund which is to be held in trust for this
purpose. It shall be funded from contributions collected from
the counties in the program, other than moneys received from
the counties for the programs and publications authorized by
Section 4.10 of this Act. The contributions shall be based on
proportional pro rated shares as determined by the board based
on the populations of the participating counties and their
level of participation. This fund is to be used exclusively
for the expenses of the Office.
(Source: P.A. 84-1062.)
(725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
Sec. 9.01. The For State fiscal years beginning on or
after July 1, 2017, the General Assembly shall appropriate
money for the expenses of the Office, other than the expenses
of the Office incident to the programs and publications
authorized by Section 4.10 of this Act, from such Funds and in
such amounts as it may determine except for employees in the
collective bargaining unit, for which all personal services
expenses shall be paid from the General Revenue Fund.
(Source: P.A. 101-10, eff. 6-5-19.)
Section 20-80. The Workers' Compensation Act is amended by
changing Sections 13 and 14 as follows:
(820 ILCS 305/13) (from Ch. 48, par. 138.13)
Sec. 13. There is created an Illinois Workers'
Compensation Commission consisting of 10 members to be
appointed by the Governor, by and with the consent of the
Senate, 3 of whom shall be representative citizens of the
employing class operating under this Act and 3 of whom shall be
from a labor organization recognized under the National Labor
Relations Act or an attorney who has represented labor
organizations or has represented employees in workers'
compensation cases, and 4 of whom shall be representative
citizens not identified with either the employing or employee
classes. Not more than 6 members of the Commission shall be of
the same political party.
One of the members not identified with either the
employing or employee classes shall be designated by the
Governor as Chairman. The Chairman shall be the chief
administrative and executive officer of the Commission; and he
or she shall have general supervisory authority over all
personnel of the Commission, including arbitrators and
Commissioners, and the final authority in all administrative
matters relating to the Commissioners, including but not
limited to the assignment and distribution of cases and
assignment of Commissioners to the panels, except in the
promulgation of procedural rules and orders under Section 16
and in the determination of cases under this Act.
Notwithstanding the general supervisory authority of the
Chairman, each Commissioner, except those assigned to the
temporary panel, shall have the authority to hire and
supervise 2 staff attorneys each. Such staff attorneys shall
report directly to the individual Commissioner.
A formal training program for newly-appointed
Commissioners shall be implemented. The training program shall
include the following:
(a) substantive and procedural aspects of the office
of Commissioner;
(b) current issues in workers' compensation law and
practice;
(c) medical lectures by specialists in areas such as
orthopedics, ophthalmology, psychiatry, rehabilitation
counseling;
(d) orientation to each operational unit of the
Illinois Workers' Compensation Commission;
(e) observation of experienced arbitrators and
Commissioners conducting hearings of cases, combined with
the opportunity to discuss evidence presented and rulings
made;
(f) the use of hypothetical cases requiring the
newly-appointed Commissioner to issue judgments as a means
to evaluating knowledge and writing ability;
(g) writing skills;
(h) professional and ethical standards pursuant to
Section 1.1 of this Act;
(i) detection of workers' compensation fraud and
reporting obligations of Commission employees and
appointees;
(j) standards of evidence-based medical treatment and
best practices for measuring and improving quality and
health care outcomes in the workers' compensation system,
including but not limited to the use of the American
Medical Association's "Guides to the Evaluation of
Permanent Impairment" and the practice of utilization
review; and
(k) substantive and procedural aspects of coal
workers' pneumoconiosis (black lung) cases.
A formal and ongoing professional development program
including, but not limited to, the above-noted areas shall be
implemented to keep Commissioners informed of recent
developments and issues and to assist them in maintaining and
enhancing their professional competence. Each Commissioner
shall complete 20 hours of training in the above-noted areas
during every 2 years such Commissioner shall remain in office.
The Commissioner candidates, other than the Chairman, must
meet one of the following qualifications: (a) licensed to
practice law in the State of Illinois; or (b) served as an
arbitrator at the Illinois Workers' Compensation Commission
for at least 3 years; or (c) has at least 4 years of
professional labor relations experience. The Chairman
candidate must have public or private sector management and
budget experience, as determined by the Governor.
Each Commissioner shall devote full time to his duties and
any Commissioner who is an attorney-at-law shall not engage in
the practice of law, nor shall any Commissioner hold any other
office or position of profit under the United States or this
State or any municipal corporation or political subdivision of
this State, nor engage in any other business, employment, or
vocation.
The term of office of each member of the Commission
holding office on the effective date of this amendatory Act of
1989 is abolished, but the incumbents shall continue to
exercise all of the powers and be subject to all of the duties
of Commissioners until their respective successors are
appointed and qualified.
The Illinois Workers' Compensation Commission shall
administer this Act.
In the promulgation of procedural rules, the determination
of cases heard en banc, and other matters determined by the
full Commission, the Chairman's vote shall break a tie in the
event of a tie vote.
The members shall be appointed by the Governor, with the
advice and consent of the Senate, as follows:
(a) After the effective date of this amendatory Act of
1989, 3 members, at least one of each political party, and
one of whom shall be a representative citizen of the
employing class operating under this Act, one of whom
shall be a representative citizen of the class of
employees covered under this Act, and one of whom shall be
a representative citizen not identified with either the
employing or employee classes, shall be appointed to hold
office until the third Monday in January of 1993, and
until their successors are appointed and qualified, and 4
members, one of whom shall be a representative citizen of
the employing class operating under this Act, one of whom
shall be a representative citizen of the class of
employees covered in this Act, and two of whom shall be
representative citizens not identified with either the
employing or employee classes, one of whom shall be
designated by the Governor as Chairman (at least one of
each of the two major political parties) shall be
appointed to hold office until the third Monday of January
in 1991, and until their successors are appointed and
qualified.
(a-5) Notwithstanding any other provision of this
Section, the term of each member of the Commission who was
appointed by the Governor and is in office on June 30, 2003
shall terminate at the close of business on that date or
when all of the successor members to be appointed pursuant
to this amendatory Act of the 93rd General Assembly have
been appointed by the Governor, whichever occurs later. As
soon as possible, the Governor shall appoint persons to
fill the vacancies created by this amendatory Act. Of the
initial commissioners appointed pursuant to this
amendatory Act of the 93rd General Assembly, 3 shall be
appointed for terms ending on the third Monday in January,
2005, and 4 shall be appointed for terms ending on the
third Monday in January, 2007.
(a-10) After the effective date of this amendatory Act
of the 94th General Assembly, the Commission shall be
increased to 10 members. As soon as possible after the
effective date of this amendatory Act of the 94th General
Assembly, the Governor shall appoint, by and with the
consent of the Senate, the 3 members added to the
Commission under this amendatory Act of the 94th General
Assembly, one of whom shall be a representative citizen of
the employing class operating under this Act, one of whom
shall be a representative of the class of employees
covered under this Act, and one of whom shall be a
representative citizen not identified with either the
employing or employee classes. Of the members appointed
under this amendatory Act of the 94th General Assembly,
one shall be appointed for a term ending on the third
Monday in January, 2007, and 2 shall be appointed for
terms ending on the third Monday in January, 2009, and
until their successors are appointed and qualified.
(b) Members shall thereafter be appointed to hold
office for terms of 4 years from the third Monday in
January of the year of their appointment, and until their
successors are appointed and qualified. All such
appointments shall be made so that the composition of the
Commission is in accordance with the provisions of the
first paragraph of this Section.
Each Commissioner shall receive an annual salary equal to
70% of that of a Circuit Court Judge in the Judicial Circuit
constituted by the First Judicial District under the Salaries
Act; the Chairman shall receive an annual salary of 5% more
than the other Commissioners.
The Chairman shall receive an annual salary of $42,500, or
a salary set by the Compensation Review Board, whichever is
greater, and each other member shall receive an annual salary
of $38,000, or a salary set by the Compensation Review Board,
whichever is greater.
In case of a vacancy in the office of a Commissioner during
the recess of the Senate, the Governor shall make a temporary
appointment until the next meeting of the Senate, when he
shall nominate some person to fill such office. Any person so
nominated who is confirmed by the Senate shall hold office
during the remainder of the term and until his successor is
appointed and qualified.
The Illinois Workers' Compensation Commission created by
this amendatory Act of 1989 shall succeed to all the rights,
powers, duties, obligations, records and other property and
employees of the Industrial Commission which it replaces as
modified by this amendatory Act of 1989 and all applications
and reports to actions and proceedings of such prior
Industrial Commission shall be considered as applications and
reports to actions and proceedings of the Illinois Workers'
Compensation Commission created by this amendatory Act of
1989.
Notwithstanding any other provision of this Act, in the
event the Chairman shall make a finding that a member is or
will be unavailable to fulfill the responsibilities of his or
her office, the Chairman shall advise the Governor and the
member in writing and shall designate a certified arbitrator
to serve as acting Commissioner. The certified arbitrator
shall act as a Commissioner until the member resumes the
duties of his or her office or until a new member is appointed
by the Governor, by and with the consent of the Senate, if a
vacancy occurs in the office of the Commissioner, but in no
event shall a certified arbitrator serve in the capacity of
Commissioner for more than 6 months from the date of
appointment by the Chairman. A finding by the Chairman that a
member is or will be unavailable to fulfill the
responsibilities of his or her office shall be based upon
notice to the Chairman by a member that he or she will be
unavailable or facts and circumstances made known to the
Chairman which lead him to reasonably find that a member is
unavailable to fulfill the responsibilities of his or her
office. The designation of a certified arbitrator to act as a
Commissioner shall be considered representative of citizens
not identified with either the employing or employee classes
and the arbitrator shall serve regardless of his or her
political affiliation. A certified arbitrator who serves as an
acting Commissioner shall have all the rights and powers of a
Commissioner, including salary.
Notwithstanding any other provision of this Act, the
Governor shall appoint a special panel of Commissioners
comprised of 3 members who shall be chosen by the Governor, by
and with the consent of the Senate, from among the current
ranks of certified arbitrators. Three members shall hold
office until the Commission in consultation with the Governor
determines that the caseload on review has been reduced
sufficiently to allow cases to proceed in a timely manner or
for a term of 18 months from the effective date of their
appointment by the Governor, whichever shall be earlier. The 3
members shall be considered representative of citizens not
identified with either the employing or employee classes and
shall serve regardless of political affiliation. Each of the 3
members shall have only such rights and powers of a
Commissioner necessary to dispose of those cases assigned to
the special panel. Each of the 3 members appointed to the
special panel shall receive the same salary as other
Commissioners for the duration of the panel.
The Commission may have an Executive Director; if so, the
Executive Director shall be appointed by the Governor with the
advice and consent of the Senate. The salary and duties of the
Executive Director shall be fixed by the Commission.
On the effective date of this amendatory Act of the 93rd
General Assembly, the name of the Industrial Commission is
changed to the Illinois Workers' Compensation Commission.
References in any law, appropriation, rule, form, or other
document: (i) to the Industrial Commission are deemed, in
appropriate contexts, to be references to the Illinois
Workers' Compensation Commission for all purposes; (ii) to the
Industrial Commission Operations Fund are deemed, in
appropriate contexts, to be references to the Illinois
Workers' Compensation Commission Operations Fund for all
purposes; (iii) to the Industrial Commission Operations Fund
Fee are deemed, in appropriate contexts, to be references to
the Illinois Workers' Compensation Commission Operations Fund
Fee for all purposes; and (iv) to the Industrial Commission
Operations Fund Surcharge are deemed, in appropriate contexts,
to be references to the Illinois Workers' Compensation
Commission Operations Fund Surcharge for all purposes.
(Source: P.A. 101-384, eff. 1-1-20.)
(820 ILCS 305/14) (from Ch. 48, par. 138.14)
Sec. 14. The Commission shall appoint a secretary, an
assistant secretary, and arbitrators and shall employ such
assistants and clerical help as may be necessary. Arbitrators
shall be appointed pursuant to this Section, notwithstanding
any provision of the Personnel Code.
Each arbitrator appointed after June 28, 2011 shall be
required to demonstrate in writing his or her knowledge of and
expertise in the law of and judicial processes of the Workers'
Compensation Act and the Workers' Occupational Diseases Act.
A formal training program for newly-hired arbitrators
shall be implemented. The training program shall include the
following:
(a) substantive and procedural aspects of the
arbitrator position;
(b) current issues in workers' compensation law and
practice;
(c) medical lectures by specialists in areas such as
orthopedics, ophthalmology, psychiatry, rehabilitation
counseling;
(d) orientation to each operational unit of the
Illinois Workers' Compensation Commission;
(e) observation of experienced arbitrators conducting
hearings of cases, combined with the opportunity to
discuss evidence presented and rulings made;
(f) the use of hypothetical cases requiring the
trainee to issue judgments as a means to evaluating
knowledge and writing ability;
(g) writing skills;
(h) professional and ethical standards pursuant to
Section 1.1 of this Act;
(i) detection of workers' compensation fraud and
reporting obligations of Commission employees and
appointees;
(j) standards of evidence-based medical treatment and
best practices for measuring and improving quality and
health care outcomes in the workers' compensation system,
including but not limited to the use of the American
Medical Association's "Guides to the Evaluation of
Permanent Impairment" and the practice of utilization
review; and
(k) substantive and procedural aspects of coal
workers' pneumoconiosis (black lung) cases.
A formal and ongoing professional development program
including, but not limited to, the above-noted areas shall be
implemented to keep arbitrators informed of recent
developments and issues and to assist them in maintaining and
enhancing their professional competence. Each arbitrator shall
complete 20 hours of training in the above-noted areas during
every 2 years such arbitrator shall remain in office.
Each arbitrator shall devote full time to his or her
duties and shall serve when assigned as an acting Commissioner
when a Commissioner is unavailable in accordance with the
provisions of Section 13 of this Act. Any arbitrator who is an
attorney-at-law shall not engage in the practice of law, nor
shall any arbitrator hold any other office or position of
profit under the United States or this State or any municipal
corporation or political subdivision of this State.
Notwithstanding any other provision of this Act to the
contrary, an arbitrator who serves as an acting Commissioner
in accordance with the provisions of Section 13 of this Act
shall continue to serve in the capacity of Commissioner until
a decision is reached in every case heard by that arbitrator
while serving as an acting Commissioner.
Notwithstanding any other provision of this Section, the
term of all arbitrators serving on June 28, 2011 (the
effective date of Public Act 97-18), including any arbitrators
on administrative leave, shall terminate at the close of
business on July 1, 2011, but the incumbents shall continue to
exercise all of their duties until they are reappointed or
their successors are appointed.
On and after June 28, 2011 (the effective date of Public
Act 97-18), arbitrators shall be appointed to 3-year terms as
follows:
(1) All appointments shall be made by the Governor
with the advice and consent of the Senate.
(2) For their initial appointments, 12 arbitrators
shall be appointed to terms expiring July 1, 2012; 12
arbitrators shall be appointed to terms expiring July 1,
2013; and all additional arbitrators shall be appointed to
terms expiring July 1, 2014. Thereafter, all arbitrators
shall be appointed to 3-year terms.
Upon the expiration of a term, the Chairman shall evaluate
the performance of the arbitrator and may recommend to the
Governor that he or she be reappointed to a second or
subsequent term by the Governor with the advice and consent of
the Senate.
Each arbitrator appointed on or after June 28, 2011 (the
effective date of Public Act 97-18) and who has not previously
served as an arbitrator for the Commission shall be required
to be authorized to practice law in this State by the Supreme
Court, and to maintain this authorization throughout his or
her term of employment.
The performance of all arbitrators shall be reviewed by
the Chairman on an annual basis. The Chairman shall allow
input from the Commissioners in all such reviews.
The Commission shall assign no fewer than 3 arbitrators to
each hearing site. The Commission shall establish a procedure
to ensure that the arbitrators assigned to each hearing site
are assigned cases on a random basis. No arbitrator shall hear
cases in any county, other than Cook County, for more than 2
years in each 3-year term.
The Secretary and each arbitrator shall receive a per
annum salary of 5% $4,000 less than the per annum salary of
members of The Illinois Workers' Compensation Commission as
provided in Section 13 of this Act, payable in equal monthly
installments.
The members of the Commission, Arbitrators and other
employees whose duties require them to travel, shall have
reimbursed to them their actual traveling expenses and
disbursements made or incurred by them in the discharge of
their official duties while away from their place of residence
in the performance of their duties.
The Commission shall provide itself with a seal for the
authentication of its orders, awards and proceedings upon
which shall be inscribed the name of the Commission and the
words "Illinois--Seal".
The Secretary or Assistant Secretary, under the direction
of the Commission, shall have charge and custody of the seal of
the Commission and also have charge and custody of all
records, files, orders, proceedings, decisions, awards and
other documents on file with the Commission. He shall furnish
certified copies, under the seal of the Commission, of any
such records, files, orders, proceedings, decisions, awards
and other documents on file with the Commission as may be
required. Certified copies so furnished by the Secretary or
Assistant Secretary shall be received in evidence before the
Commission or any Arbitrator thereof, and in all courts,
provided that the original of such certified copy is otherwise
competent and admissible in evidence. The Secretary or
Assistant Secretary shall perform such other duties as may be
prescribed from time to time by the Commission.
(Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)
ARTICLE 25. HORSE RACING PURSE EQUITY FUND
Section 25-5. The State Finance Act is amended by adding
Sections 5.941 and 6z-129 as follows:
(30 ILCS 105/5.941 new)
Sec. 5.941. The Horse Racing Purse Equity Fund.
(30 ILCS 105/6z-129 new)
Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60
calendar days of funds being deposited in the Horse Racing
Purse Equity Fund, the Department of Agriculture shall make
grants, the division of which shall be divided based upon the
annual agreement of all legally recognized horsemen's
associations for the sole purpose of augmenting purses. For
purposes of this Section, a legally recognized horsemen
association is that horsemen association representing the
largest number of owners, trainers, jockeys or Standardbred
drivers who race horses at an Illinois organizational licensee
and that enter into agreements with Illinois organization
licenses to govern the racing meet and that also provide
required consents pursuant to the Illinois Horse Racing Act of
1975.
Section 25-10. The Illinois Horse Racing Act of 1975 is
amended by changing Section 28.1 as follows:
(230 ILCS 5/28.1)
Sec. 28.1. Payments.
(a) Beginning on January 1, 2000, moneys collected by the
Department of Revenue and the Racing Board pursuant to Section
26 or Section 27 of this Act shall be deposited into the Horse
Racing Fund, which is hereby created as a special fund in the
State Treasury.
(b) Appropriations, as approved by the General Assembly,
may be made from the Horse Racing Fund to the Board to pay the
salaries of the Board members, secretary, stewards, directors
of mutuels, veterinarians, representatives, accountants,
clerks, stenographers, inspectors and other employees of the
Board, and all expenses of the Board incident to the
administration of this Act, including, but not limited to, all
expenses and salaries incident to the taking of saliva and
urine samples in accordance with the rules and regulations of
the Board.
(c) (Blank).
(d) Beginning January 1, 2000, payments to all programs in
existence on the effective date of this amendatory Act of 1999
that are identified in Sections 26(c), 26(f), 26(h)(11)(C),
and 28, subsections (a), (b), (c), (d), (e), (f), (g), and (h)
of Section 30, and subsections (a), (b), (c), (d), (e), (f),
(g), and (h) of Section 31 shall be made from the General
Revenue Fund at the funding levels determined by amounts paid
under this Act in calendar year 1998. Beginning on the
effective date of this amendatory Act of the 93rd General
Assembly, payments to the Peoria Park District shall be made
from the General Revenue Fund at the funding level determined
by amounts paid to that park district for museum purposes
under this Act in calendar year 1994.
If an inter-track wagering location licensee's facility
changes its location, then the payments associated with that
facility under this subsection (d) for museum purposes shall
be paid to the park district in the area where the facility
relocates, and the payments shall be used for museum purposes.
If the facility does not relocate to a park district, then the
payments shall be paid to the taxing district that is
responsible for park or museum expenditures.
(e) Beginning July 1, 2006, the payment authorized under
subsection (d) to museums and aquariums located in park
districts of over 500,000 population shall be paid to museums,
aquariums, and zoos in amounts determined by Museums in the
Park, an association of museums, aquariums, and zoos located
on Chicago Park District property.
(f) Beginning July 1, 2007, the Children's Discovery
Museum in Normal, Illinois shall receive payments from the
General Revenue Fund at the funding level determined by the
amounts paid to the Miller Park Zoo in Bloomington, Illinois
under this Section in calendar year 2006.
(g) On August 31, 2021, after subtracting all lapse period
spending from the June 30 balance of the prior fiscal year, the
Comptroller shall transfer to the Horse Racing Purse Equity
Fund 50% of the balance within the Horse Racing Fund.
(Source: P.A. 98-624, eff. 1-29-14.)
ARTICLE 30. REVENUE
Section 30-5. The Illinois Income Tax Act is amended by
changing Sections 203, 207, 214, 220, 221, and 222 as follows:
(35 ILCS 5/203) (from Ch. 120, par. 2-203)
Sec. 203. Base income defined.
(a) Individuals.
(1) In general. In the case of an individual, base
income means an amount equal to the taxpayer's adjusted
gross income for the taxable year as modified by paragraph
(2).
(2) Modifications. The adjusted gross income referred
to in paragraph (1) shall be modified by adding thereto
the sum of the following amounts:
(A) An amount equal to all amounts paid or accrued
to the taxpayer as interest or dividends during the
taxable year to the extent excluded from gross income
in the computation of adjusted gross income, except
stock dividends of qualified public utilities
described in Section 305(e) of the Internal Revenue
Code;
(B) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income in
the computation of adjusted gross income for the
taxable year;
(C) An amount equal to the amount received during
the taxable year as a recovery or refund of real
property taxes paid with respect to the taxpayer's
principal residence under the Revenue Act of 1939 and
for which a deduction was previously taken under
subparagraph (L) of this paragraph (2) prior to July
1, 1991, the retrospective application date of Article
4 of Public Act 87-17. In the case of multi-unit or
multi-use structures and farm dwellings, the taxes on
the taxpayer's principal residence shall be that
portion of the total taxes for the entire property
which is attributable to such principal residence;
(D) An amount equal to the amount of the capital
gain deduction allowable under the Internal Revenue
Code, to the extent deducted from gross income in the
computation of adjusted gross income;
(D-5) An amount, to the extent not included in
adjusted gross income, equal to the amount of money
withdrawn by the taxpayer in the taxable year from a
medical care savings account and the interest earned
on the account in the taxable year of a withdrawal
pursuant to subsection (b) of Section 20 of the
Medical Care Savings Account Act or subsection (b) of
Section 20 of the Medical Care Savings Account Act of
2000;
(D-10) For taxable years ending after December 31,
1997, an amount equal to any eligible remediation
costs that the individual deducted in computing
adjusted gross income and for which the individual
claims a credit under subsection (l) of Section 201;
(D-15) For taxable years 2001 and thereafter, an
amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code;
(D-16) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (D-15), then
an amount equal to the aggregate amount of the
deductions taken in all taxable years under
subparagraph (Z) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (Z) the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was allowed in any taxable
year to make a subtraction modification under
subparagraph (Z), then an amount equal to that
subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;
(D-17) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a
member of the same unitary business group but for the
fact that foreign person's business activity outside
the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and
received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income under Sections 951 through
964 of the Internal Revenue Code and amounts included
in gross income under Section 78 of the Internal
Revenue Code) with respect to the stock of the same
person to whom the interest was paid, accrued, or
incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable
year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the
avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract
or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(D-18) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same
unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of
the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the
taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income under Sections 951 through 964 of the Internal
Revenue Code and amounts included in gross income
under Section 78 of the Internal Revenue Code) with
respect to the stock of the same person to whom the
intangible expenses and costs were directly or
indirectly paid, incurred, or accrued. The preceding
sentence does not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(a)(2)(D-17) of
this Act. As used in this subparagraph, the term
"intangible expenses and costs" includes (1) expenses,
losses, and costs for, or related to, the direct or
indirect acquisition, use, maintenance or management,
ownership, sale, exchange, or any other disposition of
intangible property; (2) losses incurred, directly or
indirectly, from factoring transactions or discounting
transactions; (3) royalty, patent, technical, and
copyright fees; (4) licensing fees; and (5) other
similar expenses and costs. For purposes of this
subparagraph, "intangible property" includes patents,
patent applications, trade names, trademarks, service
marks, copyrights, mask works, trade secrets, and
similar types of intangible assets.
This paragraph shall not apply to the following:
(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:
(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the
intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if
the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section
304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(D-19) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of
insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The
addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group
(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the
extent that the same dividends caused a reduction to
the addition modification required under Section
203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this
Act; .
(D-20) For taxable years beginning on or after
January 1, 2002 and ending on or before December 31,
2006, in the case of a distribution from a qualified
tuition program under Section 529 of the Internal
Revenue Code, other than (i) a distribution from a
College Savings Pool created under Section 16.5 of the
State Treasurer Act or (ii) a distribution from the
Illinois Prepaid Tuition Trust Fund, an amount equal
to the amount excluded from gross income under Section
529(c)(3)(B). For taxable years beginning on or after
January 1, 2007, in the case of a distribution from a
qualified tuition program under Section 529 of the
Internal Revenue Code, other than (i) a distribution
from a College Savings Pool created under Section 16.5
of the State Treasurer Act, (ii) a distribution from
the Illinois Prepaid Tuition Trust Fund, or (iii) a
distribution from a qualified tuition program under
Section 529 of the Internal Revenue Code that (I)
adopts and determines that its offering materials
comply with the College Savings Plans Network's
disclosure principles and (II) has made reasonable
efforts to inform in-state residents of the existence
of in-state qualified tuition programs by informing
Illinois residents directly and, where applicable, to
inform financial intermediaries distributing the
program to inform in-state residents of the existence
of in-state qualified tuition programs at least
annually, an amount equal to the amount excluded from
gross income under Section 529(c)(3)(B).
For the purposes of this subparagraph (D-20), a
qualified tuition program has made reasonable efforts
if it makes disclosures (which may use the term
"in-state program" or "in-state plan" and need not
specifically refer to Illinois or its qualified
programs by name) (i) directly to prospective
participants in its offering materials or makes a
public disclosure, such as a website posting; and (ii)
where applicable, to intermediaries selling the
out-of-state program in the same manner that the
out-of-state program distributes its offering
materials;
(D-20.5) For taxable years beginning on or after
January 1, 2018, in the case of a distribution from a
qualified ABLE program under Section 529A of the
Internal Revenue Code, other than a distribution from
a qualified ABLE program created under Section 16.6 of
the State Treasurer Act, an amount equal to the amount
excluded from gross income under Section 529A(c)(1)(B)
of the Internal Revenue Code;
(D-21) For taxable years beginning on or after
January 1, 2007, in the case of transfer of moneys from
a qualified tuition program under Section 529 of the
Internal Revenue Code that is administered by the
State to an out-of-state program, an amount equal to
the amount of moneys previously deducted from base
income under subsection (a)(2)(Y) of this Section;
(D-21.5) For taxable years beginning on or after
January 1, 2018, in the case of the transfer of moneys
from a qualified tuition program under Section 529 or
a qualified ABLE program under Section 529A of the
Internal Revenue Code that is administered by this
State to an ABLE account established under an
out-of-state ABLE account program, an amount equal to
the contribution component of the transferred amount
that was previously deducted from base income under
subsection (a)(2)(Y) or subsection (a)(2)(HH) of this
Section;
(D-22) For taxable years beginning on or after
January 1, 2009, and prior to January 1, 2018, in the
case of a nonqualified withdrawal or refund of moneys
from a qualified tuition program under Section 529 of
the Internal Revenue Code administered by the State
that is not used for qualified expenses at an eligible
education institution, an amount equal to the
contribution component of the nonqualified withdrawal
or refund that was previously deducted from base
income under subsection (a)(2)(y) of this Section,
provided that the withdrawal or refund did not result
from the beneficiary's death or disability. For
taxable years beginning on or after January 1, 2018:
(1) in the case of a nonqualified withdrawal or
refund, as defined under Section 16.5 of the State
Treasurer Act, of moneys from a qualified tuition
program under Section 529 of the Internal Revenue Code
administered by the State, an amount equal to the
contribution component of the nonqualified withdrawal
or refund that was previously deducted from base
income under subsection (a)(2)(Y) of this Section, and
(2) in the case of a nonqualified withdrawal or refund
from a qualified ABLE program under Section 529A of
the Internal Revenue Code administered by the State
that is not used for qualified disability expenses, an
amount equal to the contribution component of the
nonqualified withdrawal or refund that was previously
deducted from base income under subsection (a)(2)(HH)
of this Section;
(D-23) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;
(D-24) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
and by deducting from the total so obtained the sum of the
following amounts:
(E) For taxable years ending before December 31,
2001, any amount included in such total in respect of
any compensation (including but not limited to any
compensation paid or accrued to a serviceman while a
prisoner of war or missing in action) paid to a
resident by reason of being on active duty in the Armed
Forces of the United States and in respect of any
compensation paid or accrued to a resident who as a
governmental employee was a prisoner of war or missing
in action, and in respect of any compensation paid to a
resident in 1971 or thereafter for annual training
performed pursuant to Sections 502 and 503, Title 32,
United States Code as a member of the Illinois
National Guard or, beginning with taxable years ending
on or after December 31, 2007, the National Guard of
any other state. For taxable years ending on or after
December 31, 2001, any amount included in such total
in respect of any compensation (including but not
limited to any compensation paid or accrued to a
serviceman while a prisoner of war or missing in
action) paid to a resident by reason of being a member
of any component of the Armed Forces of the United
States and in respect of any compensation paid or
accrued to a resident who as a governmental employee
was a prisoner of war or missing in action, and in
respect of any compensation paid to a resident in 2001
or thereafter by reason of being a member of the
Illinois National Guard or, beginning with taxable
years ending on or after December 31, 2007, the
National Guard of any other state. The provisions of
this subparagraph (E) are exempt from the provisions
of Section 250;
(F) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
408 of the Internal Revenue Code, or included in such
total as distributions under the provisions of any
retirement or disability plan for employees of any
governmental agency or unit, or retirement payments to
retired partners, which payments are excluded in
computing net earnings from self employment by Section
1402 of the Internal Revenue Code and regulations
adopted pursuant thereto;
(G) The valuation limitation amount;
(H) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(I) An amount equal to all amounts included in
such total pursuant to the provisions of Section 111
of the Internal Revenue Code as a recovery of items
previously deducted from adjusted gross income in the
computation of taxable income;
(J) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act, and conducts
substantially all of its operations in a River Edge
Redevelopment Zone or zones. This subparagraph (J) is
exempt from the provisions of Section 250;
(K) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated
Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (J) of paragraph (2) of this subsection
shall not be eligible for the deduction provided under
this subparagraph (K);
(L) For taxable years ending after December 31,
1983, an amount equal to all social security benefits
and railroad retirement benefits included in such
total pursuant to Sections 72(r) and 86 of the
Internal Revenue Code;
(M) With the exception of any amounts subtracted
under subparagraph (N), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2), and 265(a)(2) of the Internal Revenue Code,
and all amounts of expenses allocable to interest and
disallowed as deductions by Section 265(a)(1) of the
Internal Revenue Code; and (ii) for taxable years
ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
Internal Revenue Code, plus, for taxable years ending
on or after December 31, 2011, Section 45G(e)(3) of
the Internal Revenue Code and, for taxable years
ending on or after December 31, 2008, any amount
included in gross income under Section 87 of the
Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of Section
250;
(N) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or Constitution
or by reason of the Constitution, treaties or statutes
of the United States; provided that, in the case of any
statute of this State that exempts income derived from
bonds or other obligations from the tax imposed under
this Act, the amount exempted shall be the interest
net of bond premium amortization;
(O) An amount equal to any contribution made to a
job training project established pursuant to the Tax
Increment Allocation Redevelopment Act;
(P) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code or of any itemized deduction
taken from adjusted gross income in the computation of
taxable income for restoration of substantial amounts
held under claim of right for the taxable year;
(Q) An amount equal to any amounts included in
such total, received by the taxpayer as an
acceleration in the payment of life, endowment or
annuity benefits in advance of the time they would
otherwise be payable as an indemnity for a terminal
illness;
(R) An amount equal to the amount of any federal or
State bonus paid to veterans of the Persian Gulf War;
(S) An amount, to the extent included in adjusted
gross income, equal to the amount of a contribution
made in the taxable year on behalf of the taxpayer to a
medical care savings account established under the
Medical Care Savings Account Act or the Medical Care
Savings Account Act of 2000 to the extent the
contribution is accepted by the account administrator
as provided in that Act;
(T) An amount, to the extent included in adjusted
gross income, equal to the amount of interest earned
in the taxable year on a medical care savings account
established under the Medical Care Savings Account Act
or the Medical Care Savings Account Act of 2000 on
behalf of the taxpayer, other than interest added
pursuant to item (D-5) of this paragraph (2);
(U) For one taxable year beginning on or after
January 1, 1994, an amount equal to the total amount of
tax imposed and paid under subsections (a) and (b) of
Section 201 of this Act on grant amounts received by
the taxpayer under the Nursing Home Grant Assistance
Act during the taxpayer's taxable years 1992 and 1993;
(V) Beginning with tax years ending on or after
December 31, 1995 and ending with tax years ending on
or before December 31, 2004, an amount equal to the
amount paid by a taxpayer who is a self-employed
taxpayer, a partner of a partnership, or a shareholder
in a Subchapter S corporation for health insurance or
long-term care insurance for that taxpayer or that
taxpayer's spouse or dependents, to the extent that
the amount paid for that health insurance or long-term
care insurance may be deducted under Section 213 of
the Internal Revenue Code, has not been deducted on
the federal income tax return of the taxpayer, and
does not exceed the taxable income attributable to
that taxpayer's income, self-employment income, or
Subchapter S corporation income; except that no
deduction shall be allowed under this item (V) if the
taxpayer is eligible to participate in any health
insurance or long-term care insurance plan of an
employer of the taxpayer or the taxpayer's spouse. The
amount of the health insurance and long-term care
insurance subtracted under this item (V) shall be
determined by multiplying total health insurance and
long-term care insurance premiums paid by the taxpayer
times a number that represents the fractional
percentage of eligible medical expenses under Section
213 of the Internal Revenue Code of 1986 not actually
deducted on the taxpayer's federal income tax return;
(W) For taxable years beginning on or after
January 1, 1998, all amounts included in the
taxpayer's federal gross income in the taxable year
from amounts converted from a regular IRA to a Roth
IRA. This paragraph is exempt from the provisions of
Section 250;
(X) For taxable year 1999 and thereafter, an
amount equal to the amount of any (i) distributions,
to the extent includible in gross income for federal
income tax purposes, made to the taxpayer because of
his or her status as a victim of persecution for racial
or religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim and (ii) items of
income, to the extent includible in gross income for
federal income tax purposes, attributable to, derived
from or in any way related to assets stolen from,
hidden from, or otherwise lost to a victim of
persecution for racial or religious reasons by Nazi
Germany or any other Axis regime immediately prior to,
during, and immediately after World War II, including,
but not limited to, interest on the proceeds
receivable as insurance under policies issued to a
victim of persecution for racial or religious reasons
by Nazi Germany or any other Axis regime by European
insurance companies immediately prior to and during
World War II; provided, however, this subtraction from
federal adjusted gross income does not apply to assets
acquired with such assets or with the proceeds from
the sale of such assets; provided, further, this
paragraph shall only apply to a taxpayer who was the
first recipient of such assets after their recovery
and who is a victim of persecution for racial or
religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim. The amount of and
the eligibility for any public assistance, benefit, or
similar entitlement is not affected by the inclusion
of items (i) and (ii) of this paragraph in gross income
for federal income tax purposes. This paragraph is
exempt from the provisions of Section 250;
(Y) For taxable years beginning on or after
January 1, 2002 and ending on or before December 31,
2004, moneys contributed in the taxable year to a
College Savings Pool account under Section 16.5 of the
State Treasurer Act, except that amounts excluded from
gross income under Section 529(c)(3)(C)(i) of the
Internal Revenue Code shall not be considered moneys
contributed under this subparagraph (Y). For taxable
years beginning on or after January 1, 2005, a maximum
of $10,000 contributed in the taxable year to (i) a
College Savings Pool account under Section 16.5 of the
State Treasurer Act or (ii) the Illinois Prepaid
Tuition Trust Fund, except that amounts excluded from
gross income under Section 529(c)(3)(C)(i) of the
Internal Revenue Code shall not be considered moneys
contributed under this subparagraph (Y). For purposes
of this subparagraph, contributions made by an
employer on behalf of an employee, or matching
contributions made by an employee, shall be treated as
made by the employee. This subparagraph (Y) is exempt
from the provisions of Section 250;
(Z) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation
deduction taken for the taxable year on the
taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not
including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429); and
(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0; .
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed
on that property if the taxpayer had made the
election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
deprecation on that property; and
(iv) for property on which a bonus
depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus
depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (Z) is exempt from the provisions of
Section 250;
(AA) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (D-15), then
an amount equal to that addition modification.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (Z) the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was required in any taxable
year to make an addition modification under
subparagraph (D-15), then an amount equal to that
addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (AA) is exempt from the
provisions of Section 250;
(BB) Any amount included in adjusted gross income,
other than salary, received by a driver in a
ridesharing arrangement using a motor vehicle;
(CC) The amount of (i) any interest income (net of
the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of that addition modification, and (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
203(d)(2)(D-8), but not to exceed the amount of that
addition modification. This subparagraph (CC) is
exempt from the provisions of Section 250;
(DD) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(a)(2)(D-17) for interest paid, accrued, or
incurred, directly or indirectly, to the same person.
This subparagraph (DD) is exempt from the provisions
of Section 250;
(EE) An amount equal to the income from intangible
property taken into account for the taxable year (net
of the deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(a)(2)(D-18) for intangible expenses and costs
paid, accrued, or incurred, directly or indirectly, to
the same foreign person. This subparagraph (EE) is
exempt from the provisions of Section 250;
(FF) An amount equal to any amount awarded to the
taxpayer during the taxable year by the Court of
Claims under subsection (c) of Section 8 of the Court
of Claims Act for time unjustly served in a State
prison. This subparagraph (FF) is exempt from the
provisions of Section 250;
(GG) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section
203(a)(2)(D-19), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance
company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(GG), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (GG). This
subparagraph (GG) is exempt from the provisions of
Section 250; and
(HH) For taxable years beginning on or after
January 1, 2018 and prior to January 1, 2023, a maximum
of $10,000 contributed in the taxable year to a
qualified ABLE account under Section 16.6 of the State
Treasurer Act, except that amounts excluded from gross
income under Section 529(c)(3)(C)(i) or Section
529A(c)(1)(C) of the Internal Revenue Code shall not
be considered moneys contributed under this
subparagraph (HH). For purposes of this subparagraph
(HH), contributions made by an employer on behalf of
an employee, or matching contributions made by an
employee, shall be treated as made by the employee.
(b) Corporations.
(1) In general. In the case of a corporation, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to in
paragraph (1) shall be modified by adding thereto the sum
of the following amounts:
(A) An amount equal to all amounts paid or accrued
to the taxpayer as interest and all distributions
received from regulated investment companies during
the taxable year to the extent excluded from gross
income in the computation of taxable income;
(B) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income in
the computation of taxable income for the taxable
year;
(C) In the case of a regulated investment company,
an amount equal to the excess of (i) the net long-term
capital gain for the taxable year, over (ii) the
amount of the capital gain dividends designated as
such in accordance with Section 852(b)(3)(C) of the
Internal Revenue Code and any amount designated under
Section 852(b)(3)(D) of the Internal Revenue Code,
attributable to the taxable year (this amendatory Act
of 1995 (Public Act 89-89) is declarative of existing
law and is not a new enactment);
(D) The amount of any net operating loss deduction
taken in arriving at taxable income, other than a net
operating loss carried forward from a taxable year
ending prior to December 31, 1986;
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications other
than those provided by this subparagraph (E) exceeded
subtraction modifications in such earlier taxable
year, with the following limitations applied in the
order that they are listed:
(i) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall be reduced by the amount
of addition modification under this subparagraph
(E) which related to that net operating loss and
which was taken into account in calculating the
base income of an earlier taxable year, and
(ii) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall not exceed the amount of
such carryback or carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding provisions
of this subparagraph (E) for each such taxable year;
(E-5) For taxable years ending after December 31,
1997, an amount equal to any eligible remediation
costs that the corporation deducted in computing
adjusted gross income and for which the corporation
claims a credit under subsection (l) of Section 201;
(E-10) For taxable years 2001 and thereafter, an
amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code;
(E-11) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (E-10), then
an amount equal to the aggregate amount of the
deductions taken in all taxable years under
subparagraph (T) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (T) which the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was allowed in any taxable
year to make a subtraction modification under
subparagraph (T), then an amount equal to that
subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;
(E-12) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a
member of the same unitary business group but for the
fact the foreign person's business activity outside
the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and
received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income pursuant to Sections 951
through 964 of the Internal Revenue Code and amounts
included in gross income under Section 78 of the
Internal Revenue Code) with respect to the stock of
the same person to whom the interest was paid,
accrued, or incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable
year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the
avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract
or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(E-13) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same
unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of
the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the
taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income pursuant to Sections 951 through 964 of the
Internal Revenue Code and amounts included in gross
income under Section 78 of the Internal Revenue Code)
with respect to the stock of the same person to whom
the intangible expenses and costs were directly or
indirectly paid, incurred, or accrued. The preceding
sentence shall not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(b)(2)(E-12) of
this Act. As used in this subparagraph, the term
"intangible expenses and costs" includes (1) expenses,
losses, and costs for, or related to, the direct or
indirect acquisition, use, maintenance or management,
ownership, sale, exchange, or any other disposition of
intangible property; (2) losses incurred, directly or
indirectly, from factoring transactions or discounting
transactions; (3) royalty, patent, technical, and
copyright fees; (4) licensing fees; and (5) other
similar expenses and costs. For purposes of this
subparagraph, "intangible property" includes patents,
patent applications, trade names, trademarks, service
marks, copyrights, mask works, trade secrets, and
similar types of intangible assets.
This paragraph shall not apply to the following:
(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:
(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the
intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if
the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section
304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(E-14) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of
insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The
addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group
(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the
extent that the same dividends caused a reduction to
the addition modification required under Section
203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this
Act;
(E-15) For taxable years beginning after December
31, 2008, any deduction for dividends paid by a
captive real estate investment trust that is allowed
to a real estate investment trust under Section
857(b)(2)(B) of the Internal Revenue Code for
dividends paid;
(E-16) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;
(E-17) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
(E-18) for taxable years beginning after December
31, 2018, an amount equal to the deduction allowed
under Section 250(a)(1)(A) of the Internal Revenue
Code for the taxable year; .
(E-19) for taxable years ending on or after June
30, 2021, an amount equal to the deduction allowed
under Section 250(a)(1)(B)(i) of the Internal Revenue
Code for the taxable year;
(E-20) for taxable years ending on or after June
30, 2021, an amount equal to the deduction allowed
under Sections 243(e) and 245A(a) of the Internal
Revenue Code for the taxable year.
and by deducting from the total so obtained the sum of the
following amounts:
(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(G) An amount equal to any amount included in such
total under Section 78 of the Internal Revenue Code;
(H) In the case of a regulated investment company,
an amount equal to the amount of exempt interest
dividends as defined in subsection (b)(5) of Section
852 of the Internal Revenue Code, paid to shareholders
for the taxable year;
(I) With the exception of any amounts subtracted
under subparagraph (J), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2), and 265(a)(2) and amounts disallowed as
interest expense by Section 291(a)(3) of the Internal
Revenue Code, and all amounts of expenses allocable to
interest and disallowed as deductions by Section
265(a)(1) of the Internal Revenue Code; and (ii) for
taxable years ending on or after August 13, 1999,
Sections 171(a)(2), 265, 280C, 291(a)(3), and
832(b)(5)(B)(i) of the Internal Revenue Code, plus,
for tax years ending on or after December 31, 2011,
amounts disallowed as deductions by Section 45G(e)(3)
of the Internal Revenue Code and, for taxable years
ending on or after December 31, 2008, any amount
included in gross income under Section 87 of the
Internal Revenue Code and the policyholders' share of
tax-exempt interest of a life insurance company under
Section 807(a)(2)(B) of the Internal Revenue Code (in
the case of a life insurance company with gross income
from a decrease in reserves for the tax year) or
Section 807(b)(1)(B) of the Internal Revenue Code (in
the case of a life insurance company allowed a
deduction for an increase in reserves for the tax
year); the provisions of this subparagraph are exempt
from the provisions of Section 250;
(J) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or Constitution
or by reason of the Constitution, treaties or statutes
of the United States; provided that, in the case of any
statute of this State that exempts income derived from
bonds or other obligations from the tax imposed under
this Act, the amount exempted shall be the interest
net of bond premium amortization;
(K) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act and conducts substantially
all of its operations in a River Edge Redevelopment
Zone or zones. This subparagraph (K) is exempt from
the provisions of Section 250;
(L) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated
Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (K) of paragraph 2 of this subsection
shall not be eligible for the deduction provided under
this subparagraph (L);
(M) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as interest
income from a loan or loans made by such taxpayer to a
borrower, to the extent that such a loan is secured by
property which is eligible for the River Edge
Redevelopment Zone Investment Credit. To determine the
portion of a loan or loans that is secured by property
eligible for a Section 201(f) investment credit to the
borrower, the entire principal amount of the loan or
loans between the taxpayer and the borrower should be
divided into the basis of the Section 201(f)
investment credit property which secures the loan or
loans, using for this purpose the original basis of
such property on the date that it was placed in service
in the River Edge Redevelopment Zone. The subtraction
modification available to the taxpayer in any year
under this subsection shall be that portion of the
total interest paid by the borrower with respect to
such loan attributable to the eligible property as
calculated under the previous sentence. This
subparagraph (M) is exempt from the provisions of
Section 250;
(M-1) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as interest
income from a loan or loans made by such taxpayer to a
borrower, to the extent that such a loan is secured by
property which is eligible for the High Impact
Business Investment Credit. To determine the portion
of a loan or loans that is secured by property eligible
for a Section 201(h) investment credit to the
borrower, the entire principal amount of the loan or
loans between the taxpayer and the borrower should be
divided into the basis of the Section 201(h)
investment credit property which secures the loan or
loans, using for this purpose the original basis of
such property on the date that it was placed in service
in a federally designated Foreign Trade Zone or
Sub-Zone located in Illinois. No taxpayer that is
eligible for the deduction provided in subparagraph
(M) of paragraph (2) of this subsection shall be
eligible for the deduction provided under this
subparagraph (M-1). The subtraction modification
available to taxpayers in any year under this
subsection shall be that portion of the total interest
paid by the borrower with respect to such loan
attributable to the eligible property as calculated
under the previous sentence;
(N) Two times any contribution made during the
taxable year to a designated zone organization to the
extent that the contribution (i) qualifies as a
charitable contribution under subsection (c) of
Section 170 of the Internal Revenue Code and (ii)
must, by its terms, be used for a project approved by
the Department of Commerce and Economic Opportunity
under Section 11 of the Illinois Enterprise Zone Act
or under Section 10-10 of the River Edge Redevelopment
Zone Act. This subparagraph (N) is exempt from the
provisions of Section 250;
(O) An amount equal to: (i) 85% for taxable years
ending on or before December 31, 1992, or, a
percentage equal to the percentage allowable under
Section 243(a)(1) of the Internal Revenue Code of 1986
for taxable years ending after December 31, 1992, of
the amount by which dividends included in taxable
income and received from a corporation that is not
created or organized under the laws of the United
States or any state or political subdivision thereof,
including, for taxable years ending on or after
December 31, 1988, dividends received or deemed
received or paid or deemed paid under Sections 951
through 965 of the Internal Revenue Code, exceed the
amount of the modification provided under subparagraph
(G) of paragraph (2) of this subsection (b) which is
related to such dividends, and including, for taxable
years ending on or after December 31, 2008, dividends
received from a captive real estate investment trust;
plus (ii) 100% of the amount by which dividends,
included in taxable income and received, including,
for taxable years ending on or after December 31,
1988, dividends received or deemed received or paid or
deemed paid under Sections 951 through 964 of the
Internal Revenue Code and including, for taxable years
ending on or after December 31, 2008, dividends
received from a captive real estate investment trust,
from any such corporation specified in clause (i) that
would but for the provisions of Section 1504(b)(3) of
the Internal Revenue Code be treated as a member of the
affiliated group which includes the dividend
recipient, exceed the amount of the modification
provided under subparagraph (G) of paragraph (2) of
this subsection (b) which is related to such
dividends. For taxable years ending on or after June
30, 2021, (i) for purposes of this subparagraph, the
term "dividend" does not include any amount treated as
a dividend under Section 1248 of the Internal Revenue
Code, and (ii) this subparagraph shall not apply to
dividends for which a deduction is allowed under
Section 245(a) of the Internal Revenue Code. This
subparagraph (O) is exempt from the provisions of
Section 250 of this Act;
(P) An amount equal to any contribution made to a
job training project established pursuant to the Tax
Increment Allocation Redevelopment Act;
(Q) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code;
(R) On and after July 20, 1999, in the case of an
attorney-in-fact with respect to whom an interinsurer
or a reciprocal insurer has made the election under
Section 835 of the Internal Revenue Code, 26 U.S.C.
835, an amount equal to the excess, if any, of the
amounts paid or incurred by that interinsurer or
reciprocal insurer in the taxable year to the
attorney-in-fact over the deduction allowed to that
interinsurer or reciprocal insurer with respect to the
attorney-in-fact under Section 835(b) of the Internal
Revenue Code for the taxable year; the provisions of
this subparagraph are exempt from the provisions of
Section 250;
(S) For taxable years ending on or after December
31, 1997, in the case of a Subchapter S corporation, an
amount equal to all amounts of income allocable to a
shareholder subject to the Personal Property Tax
Replacement Income Tax imposed by subsections (c) and
(d) of Section 201 of this Act, including amounts
allocable to organizations exempt from federal income
tax by reason of Section 501(a) of the Internal
Revenue Code. This subparagraph (S) is exempt from the
provisions of Section 250;
(T) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation
deduction taken for the taxable year on the
taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not
including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429); and
(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0; .
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed
on that property if the taxpayer had made the
election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
deprecation on that property; and
(iv) for property on which a bonus
depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus
depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (T) is exempt from the provisions of
Section 250;
(U) If the taxpayer sells, transfers, abandons, or
otherwise disposes of property for which the taxpayer
was required in any taxable year to make an addition
modification under subparagraph (E-10), then an amount
equal to that addition modification.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (T) the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was required in any taxable
year to make an addition modification under
subparagraph (E-10), then an amount equal to that
addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (U) is exempt from the
provisions of Section 250;
(V) The amount of: (i) any interest income (net of
the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of such addition modification, (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
203(d)(2)(D-8), but not to exceed the amount of such
addition modification, and (iii) any insurance premium
income (net of deductions allocable thereto) taken
into account for the taxable year with respect to a
transaction with a taxpayer that is required to make
an addition modification with respect to such
transaction under Section 203(a)(2)(D-19), Section
203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section
203(d)(2)(D-9), but not to exceed the amount of that
addition modification. This subparagraph (V) is exempt
from the provisions of Section 250;
(W) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(b)(2)(E-12) for interest paid, accrued, or
incurred, directly or indirectly, to the same person.
This subparagraph (W) is exempt from the provisions of
Section 250;
(X) An amount equal to the income from intangible
property taken into account for the taxable year (net
of the deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(b)(2)(E-13) for intangible expenses and costs
paid, accrued, or incurred, directly or indirectly, to
the same foreign person. This subparagraph (X) is
exempt from the provisions of Section 250;
(Y) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section
203(b)(2)(E-14), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance
company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(Y), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (Y). This
subparagraph (Y) is exempt from the provisions of
Section 250; and
(Z) The difference between the nondeductible
controlled foreign corporation dividends under Section
965(e)(3) of the Internal Revenue Code over the
taxable income of the taxpayer, computed without
regard to Section 965(e)(2)(A) of the Internal Revenue
Code, and without regard to any net operating loss
deduction. This subparagraph (Z) is exempt from the
provisions of Section 250.
(3) Special rule. For purposes of paragraph (2)(A),
"gross income" in the case of a life insurance company,
for tax years ending on and after December 31, 1994, and
prior to December 31, 2011, shall mean the gross
investment income for the taxable year and, for tax years
ending on or after December 31, 2011, shall mean all
amounts included in life insurance gross income under
Section 803(a)(3) of the Internal Revenue Code.
(c) Trusts and estates.
(1) In general. In the case of a trust or estate, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. Subject to the provisions of
paragraph (3), the taxable income referred to in paragraph
(1) shall be modified by adding thereto the sum of the
following amounts:
(A) An amount equal to all amounts paid or accrued
to the taxpayer as interest or dividends during the
taxable year to the extent excluded from gross income
in the computation of taxable income;
(B) In the case of (i) an estate, $600; (ii) a
trust which, under its governing instrument, is
required to distribute all of its income currently,
$300; and (iii) any other trust, $100, but in each such
case, only to the extent such amount was deducted in
the computation of taxable income;
(C) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income in
the computation of taxable income for the taxable
year;
(D) The amount of any net operating loss deduction
taken in arriving at taxable income, other than a net
operating loss carried forward from a taxable year
ending prior to December 31, 1986;
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications other
than those provided by this subparagraph (E) exceeded
subtraction modifications in such taxable year, with
the following limitations applied in the order that
they are listed:
(i) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall be reduced by the amount
of addition modification under this subparagraph
(E) which related to that net operating loss and
which was taken into account in calculating the
base income of an earlier taxable year, and
(ii) the addition modification relating to the
net operating loss carried back or forward to the
taxable year from any taxable year ending prior to
December 31, 1986 shall not exceed the amount of
such carryback or carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding provisions
of this subparagraph (E) for each such taxable year;
(F) For taxable years ending on or after January
1, 1989, an amount equal to the tax deducted pursuant
to Section 164 of the Internal Revenue Code if the
trust or estate is claiming the same tax for purposes
of the Illinois foreign tax credit under Section 601
of this Act;
(G) An amount equal to the amount of the capital
gain deduction allowable under the Internal Revenue
Code, to the extent deducted from gross income in the
computation of taxable income;
(G-5) For taxable years ending after December 31,
1997, an amount equal to any eligible remediation
costs that the trust or estate deducted in computing
adjusted gross income and for which the trust or
estate claims a credit under subsection (l) of Section
201;
(G-10) For taxable years 2001 and thereafter, an
amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code; and
(G-11) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (G-10), then
an amount equal to the aggregate amount of the
deductions taken in all taxable years under
subparagraph (R) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (R) the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was allowed in any taxable
year to make a subtraction modification under
subparagraph (R), then an amount equal to that
subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;
(G-12) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a
member of the same unitary business group but for the
fact that the foreign person's business activity
outside the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and
received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income pursuant to Sections 951
through 964 of the Internal Revenue Code and amounts
included in gross income under Section 78 of the
Internal Revenue Code) with respect to the stock of
the same person to whom the interest was paid,
accrued, or incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable
year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the
avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract
or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(G-13) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same
unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of
the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the
taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income pursuant to Sections 951 through 964 of the
Internal Revenue Code and amounts included in gross
income under Section 78 of the Internal Revenue Code)
with respect to the stock of the same person to whom
the intangible expenses and costs were directly or
indirectly paid, incurred, or accrued. The preceding
sentence shall not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(c)(2)(G-12) of
this Act. As used in this subparagraph, the term
"intangible expenses and costs" includes: (1)
expenses, losses, and costs for or related to the
direct or indirect acquisition, use, maintenance or
management, ownership, sale, exchange, or any other
disposition of intangible property; (2) losses
incurred, directly or indirectly, from factoring
transactions or discounting transactions; (3) royalty,
patent, technical, and copyright fees; (4) licensing
fees; and (5) other similar expenses and costs. For
purposes of this subparagraph, "intangible property"
includes patents, patent applications, trade names,
trademarks, service marks, copyrights, mask works,
trade secrets, and similar types of intangible assets.
This paragraph shall not apply to the following:
(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:
(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the
intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if
the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section
304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(G-14) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of
insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The
addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group
(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the
extent that the same dividends caused a reduction to
the addition modification required under Section
203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this
Act;
(G-15) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;
(G-16) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
and by deducting from the total so obtained the sum of the
following amounts:
(H) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408
of the Internal Revenue Code or included in such total
as distributions under the provisions of any
retirement or disability plan for employees of any
governmental agency or unit, or retirement payments to
retired partners, which payments are excluded in
computing net earnings from self employment by Section
1402 of the Internal Revenue Code and regulations
adopted pursuant thereto;
(I) The valuation limitation amount;
(J) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(K) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A), (B),
(C), (D), (E), (F) and (G) which are exempt from
taxation by this State either by reason of its
statutes or Constitution or by reason of the
Constitution, treaties or statutes of the United
States; provided that, in the case of any statute of
this State that exempts income derived from bonds or
other obligations from the tax imposed under this Act,
the amount exempted shall be the interest net of bond
premium amortization;
(L) With the exception of any amounts subtracted
under subparagraph (K), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2) and 265(a)(2) of the Internal Revenue Code,
and all amounts of expenses allocable to interest and
disallowed as deductions by Section 265(a)(1) of the
Internal Revenue Code; and (ii) for taxable years
ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
Internal Revenue Code, plus, (iii) for taxable years
ending on or after December 31, 2011, Section
45G(e)(3) of the Internal Revenue Code and, for
taxable years ending on or after December 31, 2008,
any amount included in gross income under Section 87
of the Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of Section
250;
(M) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act and conducts substantially
all of its operations in a River Edge Redevelopment
Zone or zones. This subparagraph (M) is exempt from
the provisions of Section 250;
(N) An amount equal to any contribution made to a
job training project established pursuant to the Tax
Increment Allocation Redevelopment Act;
(O) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated
Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (M) of paragraph (2) of this subsection
shall not be eligible for the deduction provided under
this subparagraph (O);
(P) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code;
(Q) For taxable year 1999 and thereafter, an
amount equal to the amount of any (i) distributions,
to the extent includible in gross income for federal
income tax purposes, made to the taxpayer because of
his or her status as a victim of persecution for racial
or religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim and (ii) items of
income, to the extent includible in gross income for
federal income tax purposes, attributable to, derived
from or in any way related to assets stolen from,
hidden from, or otherwise lost to a victim of
persecution for racial or religious reasons by Nazi
Germany or any other Axis regime immediately prior to,
during, and immediately after World War II, including,
but not limited to, interest on the proceeds
receivable as insurance under policies issued to a
victim of persecution for racial or religious reasons
by Nazi Germany or any other Axis regime by European
insurance companies immediately prior to and during
World War II; provided, however, this subtraction from
federal adjusted gross income does not apply to assets
acquired with such assets or with the proceeds from
the sale of such assets; provided, further, this
paragraph shall only apply to a taxpayer who was the
first recipient of such assets after their recovery
and who is a victim of persecution for racial or
religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim. The amount of and
the eligibility for any public assistance, benefit, or
similar entitlement is not affected by the inclusion
of items (i) and (ii) of this paragraph in gross income
for federal income tax purposes. This paragraph is
exempt from the provisions of Section 250;
(R) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation
deduction taken for the taxable year on the
taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not
including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429); and
(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0; .
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed
on that property if the taxpayer had made the
election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
deprecation on that property; and
(iv) for property on which a bonus
depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus
depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (R) is exempt from the provisions of
Section 250;
(S) If the taxpayer sells, transfers, abandons, or
otherwise disposes of property for which the taxpayer
was required in any taxable year to make an addition
modification under subparagraph (G-10), then an amount
equal to that addition modification.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (R) the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was required in any taxable
year to make an addition modification under
subparagraph (G-10), then an amount equal to that
addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (S) is exempt from the
provisions of Section 250;
(T) The amount of (i) any interest income (net of
the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of such addition modification and (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
203(d)(2)(D-8), but not to exceed the amount of such
addition modification. This subparagraph (T) is exempt
from the provisions of Section 250;
(U) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact the foreign person's business activity
outside the United States is 80% or more of that
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304, but not to exceed the
addition modification required to be made for the same
taxable year under Section 203(c)(2)(G-12) for
interest paid, accrued, or incurred, directly or
indirectly, to the same person. This subparagraph (U)
is exempt from the provisions of Section 250;
(V) An amount equal to the income from intangible
property taken into account for the taxable year (net
of the deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(c)(2)(G-13) for intangible expenses and costs
paid, accrued, or incurred, directly or indirectly, to
the same foreign person. This subparagraph (V) is
exempt from the provisions of Section 250;
(W) in the case of an estate, an amount equal to
all amounts included in such total pursuant to the
provisions of Section 111 of the Internal Revenue Code
as a recovery of items previously deducted by the
decedent from adjusted gross income in the computation
of taxable income. This subparagraph (W) is exempt
from Section 250;
(X) an amount equal to the refund included in such
total of any tax deducted for federal income tax
purposes, to the extent that deduction was added back
under subparagraph (F). This subparagraph (X) is
exempt from the provisions of Section 250;
(Y) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section
203(c)(2)(G-14), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance
company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(Y), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (Y). This
subparagraph (Y) is exempt from the provisions of
Section 250; and
(Z) For taxable years beginning after December 31,
2018 and before January 1, 2026, the amount of excess
business loss of the taxpayer disallowed as a
deduction by Section 461(l)(1)(B) of the Internal
Revenue Code.
(3) Limitation. The amount of any modification
otherwise required under this subsection shall, under
regulations prescribed by the Department, be adjusted by
any amounts included therein which were properly paid,
credited, or required to be distributed, or permanently
set aside for charitable purposes pursuant to Internal
Revenue Code Section 642(c) during the taxable year.
(d) Partnerships.
(1) In general. In the case of a partnership, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to in
paragraph (1) shall be modified by adding thereto the sum
of the following amounts:
(A) An amount equal to all amounts paid or accrued
to the taxpayer as interest or dividends during the
taxable year to the extent excluded from gross income
in the computation of taxable income;
(B) An amount equal to the amount of tax imposed by
this Act to the extent deducted from gross income for
the taxable year;
(C) The amount of deductions allowed to the
partnership pursuant to Section 707 (c) of the
Internal Revenue Code in calculating its taxable
income;
(D) An amount equal to the amount of the capital
gain deduction allowable under the Internal Revenue
Code, to the extent deducted from gross income in the
computation of taxable income;
(D-5) For taxable years 2001 and thereafter, an
amount equal to the bonus depreciation deduction taken
on the taxpayer's federal income tax return for the
taxable year under subsection (k) of Section 168 of
the Internal Revenue Code;
(D-6) If the taxpayer sells, transfers, abandons,
or otherwise disposes of property for which the
taxpayer was required in any taxable year to make an
addition modification under subparagraph (D-5), then
an amount equal to the aggregate amount of the
deductions taken in all taxable years under
subparagraph (O) with respect to that property.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (O) the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was allowed in any taxable
year to make a subtraction modification under
subparagraph (O), then an amount equal to that
subtraction modification.
The taxpayer is required to make the addition
modification under this subparagraph only once with
respect to any one piece of property;
(D-7) An amount equal to the amount otherwise
allowed as a deduction in computing base income for
interest paid, accrued, or incurred, directly or
indirectly, (i) for taxable years ending on or after
December 31, 2004, to a foreign person who would be a
member of the same unitary business group but for the
fact the foreign person's business activity outside
the United States is 80% or more of the foreign
person's total business activity and (ii) for taxable
years ending on or after December 31, 2008, to a person
who would be a member of the same unitary business
group but for the fact that the person is prohibited
under Section 1501(a)(27) from being included in the
unitary business group because he or she is ordinarily
required to apportion business income under different
subsections of Section 304. The addition modification
required by this subparagraph shall be reduced to the
extent that dividends were included in base income of
the unitary group for the same taxable year and
received by the taxpayer or by a member of the
taxpayer's unitary business group (including amounts
included in gross income pursuant to Sections 951
through 964 of the Internal Revenue Code and amounts
included in gross income under Section 78 of the
Internal Revenue Code) with respect to the stock of
the same person to whom the interest was paid,
accrued, or incurred.
This paragraph shall not apply to the following:
(i) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such interest; or
(ii) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer can establish, based on a
preponderance of the evidence, both of the
following:
(a) the person, during the same taxable
year, paid, accrued, or incurred, the interest
to a person that is not a related member, and
(b) the transaction giving rise to the
interest expense between the taxpayer and the
person did not have as a principal purpose the
avoidance of Illinois income tax, and is paid
pursuant to a contract or agreement that
reflects an arm's-length interest rate and
terms; or
(iii) the taxpayer can establish, based on
clear and convincing evidence, that the interest
paid, accrued, or incurred relates to a contract
or agreement entered into at arm's-length rates
and terms and the principal purpose for the
payment is not federal or Illinois tax avoidance;
or
(iv) an item of interest paid, accrued, or
incurred, directly or indirectly, to a person if
the taxpayer establishes by clear and convincing
evidence that the adjustments are unreasonable; or
if the taxpayer and the Director agree in writing
to the application or use of an alternative method
of apportionment under Section 304(f).
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act; and
(D-8) An amount equal to the amount of intangible
expenses and costs otherwise allowed as a deduction in
computing base income, and that were paid, accrued, or
incurred, directly or indirectly, (i) for taxable
years ending on or after December 31, 2004, to a
foreign person who would be a member of the same
unitary business group but for the fact that the
foreign person's business activity outside the United
States is 80% or more of that person's total business
activity and (ii) for taxable years ending on or after
December 31, 2008, to a person who would be a member of
the same unitary business group but for the fact that
the person is prohibited under Section 1501(a)(27)
from being included in the unitary business group
because he or she is ordinarily required to apportion
business income under different subsections of Section
304. The addition modification required by this
subparagraph shall be reduced to the extent that
dividends were included in base income of the unitary
group for the same taxable year and received by the
taxpayer or by a member of the taxpayer's unitary
business group (including amounts included in gross
income pursuant to Sections 951 through 964 of the
Internal Revenue Code and amounts included in gross
income under Section 78 of the Internal Revenue Code)
with respect to the stock of the same person to whom
the intangible expenses and costs were directly or
indirectly paid, incurred or accrued. The preceding
sentence shall not apply to the extent that the same
dividends caused a reduction to the addition
modification required under Section 203(d)(2)(D-7) of
this Act. As used in this subparagraph, the term
"intangible expenses and costs" includes (1) expenses,
losses, and costs for, or related to, the direct or
indirect acquisition, use, maintenance or management,
ownership, sale, exchange, or any other disposition of
intangible property; (2) losses incurred, directly or
indirectly, from factoring transactions or discounting
transactions; (3) royalty, patent, technical, and
copyright fees; (4) licensing fees; and (5) other
similar expenses and costs. For purposes of this
subparagraph, "intangible property" includes patents,
patent applications, trade names, trademarks, service
marks, copyrights, mask works, trade secrets, and
similar types of intangible assets;
This paragraph shall not apply to the following:
(i) any item of intangible expenses or costs
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person who
is subject in a foreign country or state, other
than a state which requires mandatory unitary
reporting, to a tax on or measured by net income
with respect to such item; or
(ii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, if the taxpayer can establish, based
on a preponderance of the evidence, both of the
following:
(a) the person during the same taxable
year paid, accrued, or incurred, the
intangible expense or cost to a person that is
not a related member, and
(b) the transaction giving rise to the
intangible expense or cost between the
taxpayer and the person did not have as a
principal purpose the avoidance of Illinois
income tax, and is paid pursuant to a contract
or agreement that reflects arm's-length terms;
or
(iii) any item of intangible expense or cost
paid, accrued, or incurred, directly or
indirectly, from a transaction with a person if
the taxpayer establishes by clear and convincing
evidence, that the adjustments are unreasonable;
or if the taxpayer and the Director agree in
writing to the application or use of an
alternative method of apportionment under Section
304(f);
Nothing in this subsection shall preclude the
Director from making any other adjustment
otherwise allowed under Section 404 of this Act
for any tax year beginning after the effective
date of this amendment provided such adjustment is
made pursuant to regulation adopted by the
Department and such regulations provide methods
and standards by which the Department will utilize
its authority under Section 404 of this Act;
(D-9) For taxable years ending on or after
December 31, 2008, an amount equal to the amount of
insurance premium expenses and costs otherwise allowed
as a deduction in computing base income, and that were
paid, accrued, or incurred, directly or indirectly, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304. The
addition modification required by this subparagraph
shall be reduced to the extent that dividends were
included in base income of the unitary group for the
same taxable year and received by the taxpayer or by a
member of the taxpayer's unitary business group
(including amounts included in gross income under
Sections 951 through 964 of the Internal Revenue Code
and amounts included in gross income under Section 78
of the Internal Revenue Code) with respect to the
stock of the same person to whom the premiums and costs
were directly or indirectly paid, incurred, or
accrued. The preceding sentence does not apply to the
extent that the same dividends caused a reduction to
the addition modification required under Section
203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act;
(D-10) An amount equal to the credit allowable to
the taxpayer under Section 218(a) of this Act,
determined without regard to Section 218(c) of this
Act;
(D-11) For taxable years ending on or after
December 31, 2017, an amount equal to the deduction
allowed under Section 199 of the Internal Revenue Code
for the taxable year;
and by deducting from the total so obtained the following
amounts:
(E) The valuation limitation amount;
(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the taxpayer
and included in such total for the taxable year;
(G) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A), (B),
(C) and (D) which are exempt from taxation by this
State either by reason of its statutes or Constitution
or by reason of the Constitution, treaties or statutes
of the United States; provided that, in the case of any
statute of this State that exempts income derived from
bonds or other obligations from the tax imposed under
this Act, the amount exempted shall be the interest
net of bond premium amortization;
(H) Any income of the partnership which
constitutes personal service income as defined in
Section 1348(b)(1) of the Internal Revenue Code (as in
effect December 31, 1981) or a reasonable allowance
for compensation paid or accrued for services rendered
by partners to the partnership, whichever is greater;
this subparagraph (H) is exempt from the provisions of
Section 250;
(I) An amount equal to all amounts of income
distributable to an entity subject to the Personal
Property Tax Replacement Income Tax imposed by
subsections (c) and (d) of Section 201 of this Act
including amounts distributable to organizations
exempt from federal income tax by reason of Section
501(a) of the Internal Revenue Code; this subparagraph
(I) is exempt from the provisions of Section 250;
(J) With the exception of any amounts subtracted
under subparagraph (G), an amount equal to the sum of
all amounts disallowed as deductions by (i) Sections
171(a)(2), and 265(a)(2) of the Internal Revenue Code,
and all amounts of expenses allocable to interest and
disallowed as deductions by Section 265(a)(1) of the
Internal Revenue Code; and (ii) for taxable years
ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
Internal Revenue Code, plus, (iii) for taxable years
ending on or after December 31, 2011, Section
45G(e)(3) of the Internal Revenue Code and, for
taxable years ending on or after December 31, 2008,
any amount included in gross income under Section 87
of the Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of Section
250;
(K) An amount equal to those dividends included in
such total which were paid by a corporation which
conducts business operations in a River Edge
Redevelopment Zone or zones created under the River
Edge Redevelopment Zone Act and conducts substantially
all of its operations from a River Edge Redevelopment
Zone or zones. This subparagraph (K) is exempt from
the provisions of Section 250;
(L) An amount equal to any contribution made to a
job training project established pursuant to the Real
Property Tax Increment Allocation Redevelopment Act;
(M) An amount equal to those dividends included in
such total that were paid by a corporation that
conducts business operations in a federally designated
Foreign Trade Zone or Sub-Zone and that is designated
a High Impact Business located in Illinois; provided
that dividends eligible for the deduction provided in
subparagraph (K) of paragraph (2) of this subsection
shall not be eligible for the deduction provided under
this subparagraph (M);
(N) An amount equal to the amount of the deduction
used to compute the federal income tax credit for
restoration of substantial amounts held under claim of
right for the taxable year pursuant to Section 1341 of
the Internal Revenue Code;
(O) For taxable years 2001 and thereafter, for the
taxable year in which the bonus depreciation deduction
is taken on the taxpayer's federal income tax return
under subsection (k) of Section 168 of the Internal
Revenue Code and for each applicable taxable year
thereafter, an amount equal to "x", where:
(1) "y" equals the amount of the depreciation
deduction taken for the taxable year on the
taxpayer's federal income tax return on property
for which the bonus depreciation deduction was
taken in any year under subsection (k) of Section
168 of the Internal Revenue Code, but not
including the bonus depreciation deduction;
(2) for taxable years ending on or before
December 31, 2005, "x" equals "y" multiplied by 30
and then divided by 70 (or "y" multiplied by
0.429); and
(3) for taxable years ending after December
31, 2005:
(i) for property on which a bonus
depreciation deduction of 30% of the adjusted
basis was taken, "x" equals "y" multiplied by
30 and then divided by 70 (or "y" multiplied
by 0.429); and
(ii) for property on which a bonus
depreciation deduction of 50% of the adjusted
basis was taken, "x" equals "y" multiplied by
1.0; .
(iii) for property on which a bonus
depreciation deduction of 100% of the adjusted
basis was taken in a taxable year ending on or
after December 31, 2021, "x" equals the
depreciation deduction that would be allowed
on that property if the taxpayer had made the
election under Section 168(k)(7) of the
Internal Revenue Code to not claim bonus
deprecation on that property; and
(iv) for property on which a bonus
depreciation deduction of a percentage other
than 30%, 50% or 100% of the adjusted basis
was taken in a taxable year ending on or after
December 31, 2021, "x" equals "y" multiplied
by 100 times the percentage bonus depreciation
on the property (that is, 100(bonus%)) and
then divided by 100 times 1 minus the
percentage bonus depreciation on the property
(that is, 100(1–bonus%)).
The aggregate amount deducted under this
subparagraph in all taxable years for any one piece of
property may not exceed the amount of the bonus
depreciation deduction taken on that property on the
taxpayer's federal income tax return under subsection
(k) of Section 168 of the Internal Revenue Code. This
subparagraph (O) is exempt from the provisions of
Section 250;
(P) If the taxpayer sells, transfers, abandons, or
otherwise disposes of property for which the taxpayer
was required in any taxable year to make an addition
modification under subparagraph (D-5), then an amount
equal to that addition modification.
If the taxpayer continues to own property through
the last day of the last tax year for which a
subtraction is allowed with respect to that property
under subparagraph (O) the taxpayer may claim a
depreciation deduction for federal income tax purposes
and for which the taxpayer was required in any taxable
year to make an addition modification under
subparagraph (D-5), then an amount equal to that
addition modification.
The taxpayer is allowed to take the deduction
under this subparagraph only once with respect to any
one piece of property.
This subparagraph (P) is exempt from the
provisions of Section 250;
(Q) The amount of (i) any interest income (net of
the deductions allocable thereto) taken into account
for the taxable year with respect to a transaction
with a taxpayer that is required to make an addition
modification with respect to such transaction under
Section 203(a)(2)(D-17), 203(b)(2)(E-12),
203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
the amount of such addition modification and (ii) any
income from intangible property (net of the deductions
allocable thereto) taken into account for the taxable
year with respect to a transaction with a taxpayer
that is required to make an addition modification with
respect to such transaction under Section
203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
203(d)(2)(D-8), but not to exceed the amount of such
addition modification. This subparagraph (Q) is exempt
from Section 250;
(R) An amount equal to the interest income taken
into account for the taxable year (net of the
deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(d)(2)(D-7) for interest paid, accrued, or
incurred, directly or indirectly, to the same person.
This subparagraph (R) is exempt from Section 250;
(S) An amount equal to the income from intangible
property taken into account for the taxable year (net
of the deductions allocable thereto) with respect to
transactions with (i) a foreign person who would be a
member of the taxpayer's unitary business group but
for the fact that the foreign person's business
activity outside the United States is 80% or more of
that person's total business activity and (ii) for
taxable years ending on or after December 31, 2008, to
a person who would be a member of the same unitary
business group but for the fact that the person is
prohibited under Section 1501(a)(27) from being
included in the unitary business group because he or
she is ordinarily required to apportion business
income under different subsections of Section 304, but
not to exceed the addition modification required to be
made for the same taxable year under Section
203(d)(2)(D-8) for intangible expenses and costs paid,
accrued, or incurred, directly or indirectly, to the
same person. This subparagraph (S) is exempt from
Section 250; and
(T) For taxable years ending on or after December
31, 2011, in the case of a taxpayer who was required to
add back any insurance premiums under Section
203(d)(2)(D-9), such taxpayer may elect to subtract
that part of a reimbursement received from the
insurance company equal to the amount of the expense
or loss (including expenses incurred by the insurance
company) that would have been taken into account as a
deduction for federal income tax purposes if the
expense or loss had been uninsured. If a taxpayer
makes the election provided for by this subparagraph
(T), the insurer to which the premiums were paid must
add back to income the amount subtracted by the
taxpayer pursuant to this subparagraph (T). This
subparagraph (T) is exempt from the provisions of
Section 250.
(e) Gross income; adjusted gross income; taxable income.
(1) In general. Subject to the provisions of paragraph
(2) and subsection (b)(3), for purposes of this Section
and Section 803(e), a taxpayer's gross income, adjusted
gross income, or taxable income for the taxable year shall
mean the amount of gross income, adjusted gross income or
taxable income properly reportable for federal income tax
purposes for the taxable year under the provisions of the
Internal Revenue Code. Taxable income may be less than
zero. However, for taxable years ending on or after
December 31, 1986, net operating loss carryforwards from
taxable years ending prior to December 31, 1986, may not
exceed the sum of federal taxable income for the taxable
year before net operating loss deduction, plus the excess
of addition modifications over subtraction modifications
for the taxable year. For taxable years ending prior to
December 31, 1986, taxable income may never be an amount
in excess of the net operating loss for the taxable year as
defined in subsections (c) and (d) of Section 172 of the
Internal Revenue Code, provided that when taxable income
of a corporation (other than a Subchapter S corporation),
trust, or estate is less than zero and addition
modifications, other than those provided by subparagraph
(E) of paragraph (2) of subsection (b) for corporations or
subparagraph (E) of paragraph (2) of subsection (c) for
trusts and estates, exceed subtraction modifications, an
addition modification must be made under those
subparagraphs for any other taxable year to which the
taxable income less than zero (net operating loss) is
applied under Section 172 of the Internal Revenue Code or
under subparagraph (E) of paragraph (2) of this subsection
(e) applied in conjunction with Section 172 of the
Internal Revenue Code.
(2) Special rule. For purposes of paragraph (1) of
this subsection, the taxable income properly reportable
for federal income tax purposes shall mean:
(A) Certain life insurance companies. In the case
of a life insurance company subject to the tax imposed
by Section 801 of the Internal Revenue Code, life
insurance company taxable income, plus the amount of
distribution from pre-1984 policyholder surplus
accounts as calculated under Section 815a of the
Internal Revenue Code;
(B) Certain other insurance companies. In the case
of mutual insurance companies subject to the tax
imposed by Section 831 of the Internal Revenue Code,
insurance company taxable income;
(C) Regulated investment companies. In the case of
a regulated investment company subject to the tax
imposed by Section 852 of the Internal Revenue Code,
investment company taxable income;
(D) Real estate investment trusts. In the case of
a real estate investment trust subject to the tax
imposed by Section 857 of the Internal Revenue Code,
real estate investment trust taxable income;
(E) Consolidated corporations. In the case of a
corporation which is a member of an affiliated group
of corporations filing a consolidated income tax
return for the taxable year for federal income tax
purposes, taxable income determined as if such
corporation had filed a separate return for federal
income tax purposes for the taxable year and each
preceding taxable year for which it was a member of an
affiliated group. For purposes of this subparagraph,
the taxpayer's separate taxable income shall be
determined as if the election provided by Section
243(b)(2) of the Internal Revenue Code had been in
effect for all such years;
(F) Cooperatives. In the case of a cooperative
corporation or association, the taxable income of such
organization determined in accordance with the
provisions of Section 1381 through 1388 of the
Internal Revenue Code, but without regard to the
prohibition against offsetting losses from patronage
activities against income from nonpatronage
activities; except that a cooperative corporation or
association may make an election to follow its federal
income tax treatment of patronage losses and
nonpatronage losses. In the event such election is
made, such losses shall be computed and carried over
in a manner consistent with subsection (a) of Section
207 of this Act and apportioned by the apportionment
factor reported by the cooperative on its Illinois
income tax return filed for the taxable year in which
the losses are incurred. The election shall be
effective for all taxable years with original returns
due on or after the date of the election. In addition,
the cooperative may file an amended return or returns,
as allowed under this Act, to provide that the
election shall be effective for losses incurred or
carried forward for taxable years occurring prior to
the date of the election. Once made, the election may
only be revoked upon approval of the Director. The
Department shall adopt rules setting forth
requirements for documenting the elections and any
resulting Illinois net loss and the standards to be
used by the Director in evaluating requests to revoke
elections. Public Act 96-932 is declaratory of
existing law;
(G) Subchapter S corporations. In the case of: (i)
a Subchapter S corporation for which there is in
effect an election for the taxable year under Section
1362 of the Internal Revenue Code, the taxable income
of such corporation determined in accordance with
Section 1363(b) of the Internal Revenue Code, except
that taxable income shall take into account those
items which are required by Section 1363(b)(1) of the
Internal Revenue Code to be separately stated; and
(ii) a Subchapter S corporation for which there is in
effect a federal election to opt out of the provisions
of the Subchapter S Revision Act of 1982 and have
applied instead the prior federal Subchapter S rules
as in effect on July 1, 1982, the taxable income of
such corporation determined in accordance with the
federal Subchapter S rules as in effect on July 1,
1982; and
(H) Partnerships. In the case of a partnership,
taxable income determined in accordance with Section
703 of the Internal Revenue Code, except that taxable
income shall take into account those items which are
required by Section 703(a)(1) to be separately stated
but which would be taken into account by an individual
in calculating his taxable income.
(3) Recapture of business expenses on disposition of
asset or business. Notwithstanding any other law to the
contrary, if in prior years income from an asset or
business has been classified as business income and in a
later year is demonstrated to be non-business income, then
all expenses, without limitation, deducted in such later
year and in the 2 immediately preceding taxable years
related to that asset or business that generated the
non-business income shall be added back and recaptured as
business income in the year of the disposition of the
asset or business. Such amount shall be apportioned to
Illinois using the greater of the apportionment fraction
computed for the business under Section 304 of this Act
for the taxable year or the average of the apportionment
fractions computed for the business under Section 304 of
this Act for the taxable year and for the 2 immediately
preceding taxable years.
(f) Valuation limitation amount.
(1) In general. The valuation limitation amount
referred to in subsections (a)(2)(G), (c)(2)(I) and
(d)(2)(E) is an amount equal to:
(A) The sum of the pre-August 1, 1969 appreciation
amounts (to the extent consisting of gain reportable
under the provisions of Section 1245 or 1250 of the
Internal Revenue Code) for all property in respect of
which such gain was reported for the taxable year;
plus
(B) The lesser of (i) the sum of the pre-August 1,
1969 appreciation amounts (to the extent consisting of
capital gain) for all property in respect of which
such gain was reported for federal income tax purposes
for the taxable year, or (ii) the net capital gain for
the taxable year, reduced in either case by any amount
of such gain included in the amount determined under
subsection (a)(2)(F) or (c)(2)(H).
(2) Pre-August 1, 1969 appreciation amount.
(A) If the fair market value of property referred
to in paragraph (1) was readily ascertainable on
August 1, 1969, the pre-August 1, 1969 appreciation
amount for such property is the lesser of (i) the
excess of such fair market value over the taxpayer's
basis (for determining gain) for such property on that
date (determined under the Internal Revenue Code as in
effect on that date), or (ii) the total gain realized
and reportable for federal income tax purposes in
respect of the sale, exchange or other disposition of
such property.
(B) If the fair market value of property referred
to in paragraph (1) was not readily ascertainable on
August 1, 1969, the pre-August 1, 1969 appreciation
amount for such property is that amount which bears
the same ratio to the total gain reported in respect of
the property for federal income tax purposes for the
taxable year, as the number of full calendar months in
that part of the taxpayer's holding period for the
property ending July 31, 1969 bears to the number of
full calendar months in the taxpayer's entire holding
period for the property.
(C) The Department shall prescribe such
regulations as may be necessary to carry out the
purposes of this paragraph.
(g) Double deductions. Unless specifically provided
otherwise, nothing in this Section shall permit the same item
to be deducted more than once.
(h) Legislative intention. Except as expressly provided by
this Section there shall be no modifications or limitations on
the amounts of income, gain, loss or deduction taken into
account in determining gross income, adjusted gross income or
taxable income for federal income tax purposes for the taxable
year, or in the amount of such items entering into the
computation of base income and net income under this Act for
such taxable year, whether in respect of property values as of
August 1, 1969 or otherwise.
(Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18;
101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)
(35 ILCS 5/207) (from Ch. 120, par. 2-207)
Sec. 207. Net Losses.
(a) If after applying all of the (i) modifications
provided for in paragraph (2) of Section 203(b), paragraph (2)
of Section 203(c) and paragraph (2) of Section 203(d) and (ii)
the allocation and apportionment provisions of Article 3 of
this Act and subsection (c) of this Section, the taxpayer's
net income results in a loss;
(1) for any taxable year ending prior to December 31,
1999, such loss shall be allowed as a carryover or
carryback deduction in the manner allowed under Section
172 of the Internal Revenue Code;
(2) for any taxable year ending on or after December
31, 1999 and prior to December 31, 2003, such loss shall be
allowed as a carryback to each of the 2 taxable years
preceding the taxable year of such loss and shall be a net
operating loss carryover to each of the 20 taxable years
following the taxable year of such loss; and
(3) for any taxable year ending on or after December
31, 2003, such loss shall be allowed as a net operating
loss carryover to each of the 12 taxable years following
the taxable year of such loss, except as provided in
subsection (d).
(a-5) Election to relinquish carryback and order of
application of losses.
(A) For losses incurred in tax years ending prior
to December 31, 2003, the taxpayer may elect to
relinquish the entire carryback period with respect to
such loss. Such election shall be made in the form and
manner prescribed by the Department and shall be made
by the due date (including extensions of time) for
filing the taxpayer's return for the taxable year in
which such loss is incurred, and such election, once
made, shall be irrevocable.
(B) The entire amount of such loss shall be
carried to the earliest taxable year to which such
loss may be carried. The amount of such loss which
shall be carried to each of the other taxable years
shall be the excess, if any, of the amount of such loss
over the sum of the deductions for carryback or
carryover of such loss allowable for each of the prior
taxable years to which such loss may be carried.
(b) Any loss determined under subsection (a) of this
Section must be carried back or carried forward in the same
manner for purposes of subsections (a) and (b) of Section 201
of this Act as for purposes of subsections (c) and (d) of
Section 201 of this Act.
(c) Notwithstanding any other provision of this Act, for
each taxable year ending on or after December 31, 2008, for
purposes of computing the loss for the taxable year under
subsection (a) of this Section and the deduction taken into
account for the taxable year for a net operating loss
carryover under paragraphs (1), (2), and (3) of subsection (a)
of this Section, the loss and net operating loss carryover
shall be reduced in an amount equal to the reduction to the net
operating loss and net operating loss carryover to the taxable
year, respectively, required under Section 108(b)(2)(A) of the
Internal Revenue Code, multiplied by a fraction, the numerator
of which is the amount of discharge of indebtedness income
that is excluded from gross income for the taxable year (but
only if the taxable year ends on or after December 31, 2008)
under Section 108(a) of the Internal Revenue Code and that
would have been allocated and apportioned to this State under
Article 3 of this Act but for that exclusion, and the
denominator of which is the total amount of discharge of
indebtedness income excluded from gross income under Section
108(a) of the Internal Revenue Code for the taxable year. The
reduction required under this subsection (c) shall be made
after the determination of Illinois net income for the taxable
year in which the indebtedness is discharged.
(d) In the case of a corporation (other than a Subchapter S
corporation), no carryover deduction shall be allowed under
this Section for any taxable year ending after December 31,
2010 and prior to December 31, 2012, and no carryover
deduction shall exceed $100,000 for any taxable year ending on
or after December 31, 2012 and prior to December 31, 2014 and
for any taxable year ending on or after December 31, 2021 and
prior to December 31, 2024; provided that, for purposes of
determining the taxable years to which a net loss may be
carried under subsection (a) of this Section, no taxable year
for which a deduction is disallowed under this subsection, or
for which the deduction would exceed $100,000 if not for this
subsection, shall be counted.
(e) In the case of a residual interest holder in a real
estate mortgage investment conduit subject to Section 860E of
the Internal Revenue Code, the net loss in subsection (a)
shall be equal to:
(1) the amount computed under subsection (a), without
regard to this subsection (e), or if that amount is
positive, zero;
(2) minus an amount equal to the amount computed under
subsection (a), without regard to this subsection (e),
minus the amount that would be computed under subsection
(a) if the taxpayer's federal taxable income were computed
without regard to Section 860E of the Internal Revenue
Code and without regard to this subsection (e).
The modification in this subsection (e) is exempt from the
provisions of Section 250.
(Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11;
97-636, eff. 6-1-12.)
(35 ILCS 5/214)
Sec. 214. Tax credit for affordable housing donations.
(a) Beginning with taxable years ending on or after
December 31, 2001 and until the taxable year ending on
December 31, 2026 December 31, 2021, a taxpayer who makes a
donation under Section 7.28 of the Illinois Housing
Development Act is entitled to a credit against the tax
imposed by subsections (a) and (b) of Section 201 in an amount
equal to 50% of the value of the donation. Partners,
shareholders of subchapter S corporations, and owners of
limited liability companies (if the limited liability company
is treated as a partnership for purposes of federal and State
income taxation) are entitled to a credit under this Section
to be determined in accordance with the determination of
income and distributive share of income under Sections 702 and
703 and subchapter S of the Internal Revenue Code. Persons or
entities not subject to the tax imposed by subsections (a) and
(b) of Section 201 and who make a donation under Section 7.28
of the Illinois Housing Development Act are entitled to a
credit as described in this subsection and may transfer that
credit as described in subsection (c).
(b) If the amount of the credit exceeds the tax liability
for the year, the excess may be carried forward and applied to
the tax liability of the 5 taxable years following the excess
credit year. The tax credit shall be applied to the earliest
year for which there is a tax liability. If there are credits
for more than one year that are available to offset a
liability, the earlier credit shall be applied first.
(c) The transfer of the tax credit allowed under this
Section may be made (i) to the purchaser of land that has been
designated solely for affordable housing projects in
accordance with the Illinois Housing Development Act or (ii)
to another donor who has also made a donation in accordance
with Section 7.28 of the Illinois Housing Development Act.
(d) A taxpayer claiming the credit provided by this
Section must maintain and record any information that the
Department may require by regulation regarding the project for
which the credit is claimed. When claiming the credit provided
by this Section, the taxpayer must provide information
regarding the taxpayer's donation to the project under the
Illinois Housing Development Act.
(Source: P.A. 99-915, eff. 12-20-16.)
(35 ILCS 5/220)
Sec. 220. Angel investment credit.
(a) As used in this Section:
"Applicant" means a corporation, partnership, limited
liability company, or a natural person that makes an
investment in a qualified new business venture. The term
"applicant" does not include (i) a corporation, partnership,
limited liability company, or a natural person who has a
direct or indirect ownership interest of at least 51% in the
profits, capital, or value of the qualified new business
venture receiving the investment or (ii) a related member.
"Claimant" means an applicant certified by the Department
who files a claim for a credit under this Section.
"Department" means the Department of Commerce and Economic
Opportunity.
"Investment" means money (or its equivalent) given to a
qualified new business venture, at a risk of loss, in
consideration for an equity interest of the qualified new
business venture. The Department may adopt rules to permit
certain forms of contingent equity investments to be
considered eligible for a tax credit under this Section.
"Qualified new business venture" means a business that is
registered with the Department under this Section.
"Related member" means a person that, with respect to the
applicant, is any one of the following:
(1) An individual, if the individual and the members
of the individual's family (as defined in Section 318 of
the Internal Revenue Code) own directly, indirectly,
beneficially, or constructively, in the aggregate, at
least 50% of the value of the outstanding profits,
capital, stock, or other ownership interest in the
qualified new business venture that is the recipient of
the applicant's investment.
(2) A partnership, estate, or trust and any partner or
beneficiary, if the partnership, estate, or trust and its
partners or beneficiaries own directly, indirectly,
beneficially, or constructively, in the aggregate, at
least 50% of the profits, capital, stock, or other
ownership interest in the qualified new business venture
that is the recipient of the applicant's investment.
(3) A corporation, and any party related to the
corporation in a manner that would require an attribution
of stock from the corporation under the attribution rules
of Section 318 of the Internal Revenue Code, if the
applicant and any other related member own, in the
aggregate, directly, indirectly, beneficially, or
constructively, at least 50% of the value of the
outstanding stock of the qualified new business venture
that is the recipient of the applicant's investment.
(4) A corporation and any party related to that
corporation in a manner that would require an attribution
of stock from the corporation to the party or from the
party to the corporation under the attribution rules of
Section 318 of the Internal Revenue Code, if the
corporation and all such related parties own, in the
aggregate, at least 50% of the profits, capital, stock, or
other ownership interest in the qualified new business
venture that is the recipient of the applicant's
investment.
(5) A person to or from whom there is attribution of
ownership of stock in the qualified new business venture
that is the recipient of the applicant's investment in
accordance with Section 1563(e) of the Internal Revenue
Code, except that for purposes of determining whether a
person is a related member under this paragraph, "20%"
shall be substituted for "5%" whenever "5%" appears in
Section 1563(e) of the Internal Revenue Code.
(b) For taxable years beginning after December 31, 2010,
and ending on or before December 31, 2026 December 31, 2021,
subject to the limitations provided in this Section, a
claimant may claim, as a credit against the tax imposed under
subsections (a) and (b) of Section 201 of this Act, an amount
equal to 25% of the claimant's investment made directly in a
qualified new business venture. In order for an investment in
a qualified new business venture to be eligible for tax
credits, the business must have applied for and received
certification under subsection (e) for the taxable year in
which the investment was made prior to the date on which the
investment was made. The credit under this Section may not
exceed the taxpayer's Illinois income tax liability for the
taxable year. If the amount of the credit exceeds the tax
liability for the year, the excess may be carried forward and
applied to the tax liability of the 5 taxable years following
the excess credit year. The credit shall be applied to the
earliest year for which there is a tax liability. If there are
credits from more than one tax year that are available to
offset a liability, the earlier credit shall be applied first.
In the case of a partnership or Subchapter S Corporation, the
credit is allowed to the partners or shareholders in
accordance with the determination of income and distributive
share of income under Sections 702 and 704 and Subchapter S of
the Internal Revenue Code.
(c) The minimum amount an applicant must invest in any
single qualified new business venture in order to be eligible
for a credit under this Section is $10,000. The maximum amount
of an applicant's total investment made in any single
qualified new business venture that may be used as the basis
for a credit under this Section is $2,000,000.
(d) The Department shall implement a program to certify an
applicant for an angel investment credit. Upon satisfactory
review, the Department shall issue a tax credit certificate
stating the amount of the tax credit to which the applicant is
entitled. The Department shall annually certify that: (i) each
qualified new business venture that receives an angel
investment under this Section has maintained a minimum
employment threshold, as defined by rule, in the State (and
continues to maintain a minimum employment threshold in the
State for a period of no less than 3 years from the issue date
of the last tax credit certificate issued by the Department
with respect to such business pursuant to this Section); and
(ii) the claimant's investment has been made and remains,
except in the event of a qualifying liquidity event, in the
qualified new business venture for no less than 3 years.
If an investment for which a claimant is allowed a credit
under subsection (b) is held by the claimant for less than 3
years, other than as a result of a permitted sale of the
investment to person who is not a related member, the claimant
shall pay to the Department of Revenue, in the manner
prescribed by the Department of Revenue, the aggregate amount
of the disqualified credits that the claimant received related
to the subject investment.
If the Department determines that a qualified new business
venture failed to maintain a minimum employment threshold in
the State through the date which is 3 years from the issue date
of the last tax credit certificate issued by the Department
with respect to the subject business pursuant to this Section,
the claimant or claimants shall pay to the Department of
Revenue, in the manner prescribed by the Department of
Revenue, the aggregate amount of the disqualified credits that
claimant or claimants received related to investments in that
business.
(e) The Department shall implement a program to register
qualified new business ventures for purposes of this Section.
A business desiring registration under this Section shall be
required to submit a full and complete application to the
Department. A submitted application shall be effective only
for the taxable year in which it is submitted, and a business
desiring registration under this Section shall be required to
submit a separate application in and for each taxable year for
which the business desires registration. Further, if at any
time prior to the acceptance of an application for
registration under this Section by the Department one or more
events occurs which makes the information provided in that
application materially false or incomplete (in whole or in
part), the business shall promptly notify the Department of
the same. Any failure of a business to promptly provide the
foregoing information to the Department may, at the discretion
of the Department, result in a revocation of a previously
approved application for that business, or disqualification of
the business from future registration under this Section, or
both. The Department may register the business only if all of
the following conditions are satisfied:
(1) it has its principal place of business in this
State;
(2) at least 51% of the employees employed by the
business are employed in this State;
(3) the business has the potential for increasing jobs
in this State, increasing capital investment in this
State, or both, as determined by the Department, and
either of the following apply:
(A) it is principally engaged in innovation in any
of the following: manufacturing; biotechnology;
nanotechnology; communications; agricultural
sciences; clean energy creation or storage technology;
processing or assembling products, including medical
devices, pharmaceuticals, computer software, computer
hardware, semiconductors, other innovative technology
products, or other products that are produced using
manufacturing methods that are enabled by applying
proprietary technology; or providing services that are
enabled by applying proprietary technology; or
(B) it is undertaking pre-commercialization
activity related to proprietary technology that
includes conducting research, developing a new product
or business process, or developing a service that is
principally reliant on applying proprietary
technology;
(4) it is not principally engaged in real estate
development, insurance, banking, lending, lobbying,
political consulting, professional services provided by
attorneys, accountants, business consultants, physicians,
or health care consultants, wholesale or retail trade,
leisure, hospitality, transportation, or construction,
except construction of power production plants that derive
energy from a renewable energy resource, as defined in
Section 1 of the Illinois Power Agency Act;
(5) at the time it is first certified:
(A) it has fewer than 100 employees;
(B) it has been in operation in Illinois for not
more than 10 consecutive years prior to the year of
certification; and
(C) it has received not more than $10,000,000 in
aggregate investments;
(5.1) it agrees to maintain a minimum employment
threshold in the State of Illinois prior to the date which
is 3 years from the issue date of the last tax credit
certificate issued by the Department with respect to that
business pursuant to this Section;
(6) (blank); and
(7) it has received not more than $4,000,000 in
investments that qualified for tax credits under this
Section.
(f) The Department, in consultation with the Department of
Revenue, shall adopt rules to administer this Section. The
aggregate amount of the tax credits that may be claimed under
this Section for investments made in qualified new business
ventures shall be limited at $10,000,000 per calendar year, of
which $500,000 shall be reserved for investments made in
qualified new business ventures which are minority-owned
businesses, women-owned businesses, or businesses owned by a
person with a disability (as those terms are used and defined
in the Business Enterprise for Minorities, Women, and Persons
with Disabilities Act), and an additional $500,000 shall be
reserved for investments made in qualified new business
ventures with their principal place of business in counties
with a population of not more than 250,000. The foregoing
annual allowable amounts shall be allocated by the Department,
on a per calendar quarter basis and prior to the commencement
of each calendar year, in such proportion as determined by the
Department, provided that: (i) the amount initially allocated
by the Department for any one calendar quarter shall not
exceed 35% of the total allowable amount; (ii) any portion of
the allocated allowable amount remaining unused as of the end
of any of the first 3 calendar quarters of a given calendar
year shall be rolled into, and added to, the total allocated
amount for the next available calendar quarter; and (iii) the
reservation of tax credits for investments in minority-owned
businesses, women-owned businesses, businesses owned by a
person with a disability, and in businesses in counties with a
population of not more than 250,000 is limited to the first 3
calendar quarters of a given calendar year, after which they
may be claimed by investors in any qualified new business
venture.
(g) A claimant may not sell or otherwise transfer a credit
awarded under this Section to another person.
(h) On or before March 1 of each year, the Department shall
report to the Governor and to the General Assembly on the tax
credit certificates awarded under this Section for the prior
calendar year.
(1) This report must include, for each tax credit
certificate awarded:
(A) the name of the claimant and the amount of
credit awarded or allocated to that claimant;
(B) the name and address (including the county) of
the qualified new business venture that received the
investment giving rise to the credit, the North
American Industry Classification System (NAICS) code
applicable to that qualified new business venture, and
the number of employees of the qualified new business
venture; and
(C) the date of approval by the Department of each
claimant's tax credit certificate.
(2) The report must also include:
(A) the total number of applicants and the total
number of claimants, including the amount of each tax
credit certificate awarded to a claimant under this
Section in the prior calendar year;
(B) the total number of applications from
businesses seeking registration under this Section,
the total number of new qualified business ventures
registered by the Department, and the aggregate amount
of investment upon which tax credit certificates were
issued in the prior calendar year; and
(C) the total amount of tax credit certificates
sought by applicants, the amount of each tax credit
certificate issued to a claimant, the aggregate amount
of all tax credit certificates issued in the prior
calendar year and the aggregate amount of tax credit
certificates issued as authorized under this Section
for all calendar years.
(i) For each business seeking registration under this
Section after December 31, 2016, the Department shall require
the business to include in its application the North American
Industry Classification System (NAICS) code applicable to the
business and the number of employees of the business at the
time of application. Each business registered by the
Department as a qualified new business venture that receives
an investment giving rise to the issuance of a tax credit
certificate pursuant to this Section shall, for each of the 3
years following the issue date of the last tax credit
certificate issued by the Department with respect to such
business pursuant to this Section, report to the Department
the following:
(1) the number of employees and the location at which
those employees are employed, both as of the end of each
year;
(2) the amount of additional new capital investment
raised as of the end of each year, if any; and
(3) the terms of any liquidity event occurring during
such year; for the purposes of this Section, a "liquidity
event" means any event that would be considered an exit
for an illiquid investment, including any event that
allows the equity holders of the business (or any material
portion thereof) to cash out some or all of their
respective equity interests.
(Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19;
100-863, eff. 8-14-18; 101-81, eff. 7-12-19.)
(35 ILCS 5/221)
Sec. 221. Rehabilitation costs; qualified historic
properties; River Edge Redevelopment Zone.
(a) For taxable years that begin on or after January 1,
2012 and begin prior to January 1, 2018, there shall be allowed
a tax credit against the tax imposed by subsections (a) and (b)
of Section 201 of this Act in an amount equal to 25% of
qualified expenditures incurred by a qualified taxpayer during
the taxable year in the restoration and preservation of a
qualified historic structure located in a River Edge
Redevelopment Zone pursuant to a qualified rehabilitation
plan, provided that the total amount of such expenditures (i)
must equal $5,000 or more and (ii) must exceed 50% of the
purchase price of the property.
(a-1) For taxable years that begin on or after January 1,
2018 and end prior to January 1, 2027 January 1, 2022, there
shall be allowed a tax credit against the tax imposed by
subsections (a) and (b) of Section 201 of this Act in an
aggregate amount equal to 25% of qualified expenditures
incurred by a qualified taxpayer in the restoration and
preservation of a qualified historic structure located in a
River Edge Redevelopment Zone pursuant to a qualified
rehabilitation plan, provided that the total amount of such
expenditures must (i) equal $5,000 or more and (ii) exceed the
adjusted basis of the qualified historic structure on the
first day the qualified rehabilitation plan begins. For any
rehabilitation project, regardless of duration or number of
phases, the project's compliance with the foregoing provisions
(i) and (ii) shall be determined based on the aggregate amount
of qualified expenditures for the entire project and may
include expenditures incurred under subsection (a), this
subsection, or both subsection (a) and this subsection. If the
qualified rehabilitation plan spans multiple years, the
aggregate credit for the entire project shall be allowed in
the last taxable year, except for phased rehabilitation
projects, which may receive credits upon completion of each
phase. Before obtaining the first phased credit: (A) the total
amount of such expenditures must meet the requirements of
provisions (i) and (ii) of this subsection; (B) the
rehabilitated portion of the qualified historic structure must
be placed in service; and (C) the requirements of subsection
(b) must be met.
(a-2) For taxable years beginning on or after January 1,
2021 and ending prior to January 1, 2027 January 1, 2022, there
shall be allowed a tax credit against the tax imposed by
subsections (a) and (b) of Section 201 as provided in Section
10-10.3 of the River Edge Redevelopment Zone Act. The credit
allowed under this subsection (a-2) shall apply only to
taxpayers that make a capital investment of at least
$1,000,000 in a qualified rehabilitation plan.
The credit or credits may not reduce the taxpayer's
liability to less than zero. If the amount of the credit or
credits exceeds the taxpayer's liability, the excess may be
carried forward and applied against the taxpayer's liability
in succeeding calendar years in the manner provided under
paragraph (4) of Section 211 of this Act. The credit or credits
shall be applied to the earliest year for which there is a tax
liability. If there are credits from more than one taxable
year that are available to offset a liability, the earlier
credit shall be applied first.
For partners, shareholders of Subchapter S corporations,
and owners of limited liability companies, if the liability
company is treated as a partnership for the purposes of
federal and State income taxation, there shall be allowed a
credit under this Section to be determined in accordance with
the determination of income and distributive share of income
under Sections 702 and 704 and Subchapter S of the Internal
Revenue Code.
The total aggregate amount of credits awarded under the
Blue Collar Jobs Act (Article 20 of this amendatory Act of the
101st General Assembly) shall not exceed $20,000,000 in any
State fiscal year.
(b) To obtain a tax credit pursuant to this Section, the
taxpayer must apply with the Department of Natural Resources.
The Department of Natural Resources shall determine the amount
of eligible rehabilitation costs and expenses in addition to
the amount of the River Edge construction jobs credit within
45 days of receipt of a complete application. The taxpayer
must submit a certification of costs prepared by an
independent certified public accountant that certifies (i) the
project expenses, (ii) whether those expenses are qualified
expenditures, and (iii) that the qualified expenditures exceed
the adjusted basis of the qualified historic structure on the
first day the qualified rehabilitation plan commenced. The
Department of Natural Resources is authorized, but not
required, to accept this certification of costs to determine
the amount of qualified expenditures and the amount of the
credit. The Department of Natural Resources shall provide
guidance as to the minimum standards to be followed in the
preparation of such certification. The Department of Natural
Resources and the National Park Service shall determine
whether the rehabilitation is consistent with the United
States Secretary of the Interior's Standards for
Rehabilitation.
(b-1) Upon completion of the project and approval of the
complete application, the Department of Natural Resources
shall issue a single certificate in the amount of the eligible
credits equal to 25% of qualified expenditures incurred during
the eligible taxable years, as defined in subsections (a) and
(a-1), excepting any credits awarded under subsection (a)
prior to January 1, 2019 (the effective date of Public Act
100-629) and any phased credits issued prior to the eligible
taxable year under subsection (a-1). At the time the
certificate is issued, an issuance fee up to the maximum
amount of 2% of the amount of the credits issued by the
certificate may be collected from the applicant to administer
the provisions of this Section. If collected, this issuance
fee shall be deposited into the Historic Property
Administrative Fund, a special fund created in the State
treasury. Subject to appropriation, moneys in the Historic
Property Administrative Fund shall be provided to the
Department of Natural Resources as reimbursement for the costs
associated with administering this Section.
(c) The taxpayer must attach the certificate to the tax
return on which the credits are to be claimed. The tax credit
under this Section may not reduce the taxpayer's liability to
less than zero. If the amount of the credit exceeds the tax
liability for the year, the excess credit may be carried
forward and applied to the tax liability of the 5 taxable years
following the excess credit year.
(c-1) Subject to appropriation, moneys in the Historic
Property Administrative Fund shall be used, on a biennial
basis beginning at the end of the second fiscal year after
January 1, 2019 (the effective date of Public Act 100-629), to
hire a qualified third party to prepare a biennial report to
assess the overall economic impact to the State from the
qualified rehabilitation projects under this Section completed
in that year and in previous years. The overall economic
impact shall include at least: (1) the direct and indirect or
induced economic impacts of completed projects; (2) temporary,
permanent, and construction jobs created; (3) sales, income,
and property tax generation before, during construction, and
after completion; and (4) indirect neighborhood impact after
completion. The report shall be submitted to the Governor and
the General Assembly. The report to the General Assembly shall
be filed with the Clerk of the House of Representatives and the
Secretary of the Senate in electronic form only, in the manner
that the Clerk and the Secretary shall direct.
(c-2) The Department of Natural Resources may adopt rules
to implement this Section in addition to the rules expressly
authorized in this Section.
(d) As used in this Section, the following terms have the
following meanings.
"Phased rehabilitation" means a project that is completed
in phases, as defined under Section 47 of the federal Internal
Revenue Code and pursuant to National Park Service regulations
at 36 C.F.R. 67.
"Placed in service" means the date when the property is
placed in a condition or state of readiness and availability
for a specifically assigned function as defined under Section
47 of the federal Internal Revenue Code and federal Treasury
Regulation Sections 1.46 and 1.48.
"Qualified expenditure" means all the costs and expenses
defined as qualified rehabilitation expenditures under Section
47 of the federal Internal Revenue Code that were incurred in
connection with a qualified historic structure.
"Qualified historic structure" means a certified historic
structure as defined under Section 47(c)(3) of the federal
Internal Revenue Code.
"Qualified rehabilitation plan" means a project that is
approved by the Department of Natural Resources and the
National Park Service as being consistent with the United
States Secretary of the Interior's Standards for
Rehabilitation.
"Qualified taxpayer" means the owner of the qualified
historic structure or any other person who qualifies for the
federal rehabilitation credit allowed by Section 47 of the
federal Internal Revenue Code with respect to that qualified
historic structure. Partners, shareholders of subchapter S
corporations, and owners of limited liability companies (if
the limited liability company is treated as a partnership for
purposes of federal and State income taxation) are entitled to
a credit under this Section to be determined in accordance
with the determination of income and distributive share of
income under Sections 702 and 703 and subchapter S of the
Internal Revenue Code, provided that credits granted to a
partnership, a limited liability company taxed as a
partnership, or other multiple owners of property shall be
passed through to the partners, members, or owners
respectively on a pro rata basis or pursuant to an executed
agreement among the partners, members, or owners documenting
any alternate distribution method.
(Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19;
100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff.
7-12-19.)
(35 ILCS 5/222)
Sec. 222. Live theater production credit.
(a) For tax years beginning on or after January 1, 2012 and
beginning prior to January 1, 2027 January 1, 2022, a taxpayer
who has received a tax credit award under the Live Theater
Production Tax Credit Act is entitled to a credit against the
taxes imposed under subsections (a) and (b) of Section 201 of
this Act in an amount determined under that Act by the
Department of Commerce and Economic Opportunity.
(b) If the taxpayer is a partnership, limited liability
partnership, limited liability company, or Subchapter S
corporation, the tax credit award is allowed to the partners,
unit holders, or shareholders in accordance with the
determination of income and distributive share of income under
Sections 702 and 704 and Subchapter S of the Internal Revenue
Code.
(c) A sale, assignment, or transfer of the tax credit
award may be made by the taxpayer earning the credit within one
year after the credit is awarded in accordance with rules
adopted by the Department of Commerce and Economic
Opportunity.
(d) The Department of Revenue, in cooperation with the
Department of Commerce and Economic Opportunity, shall adopt
rules to enforce and administer the provisions of this
Section.
(e) The tax credit award may not be carried back. If the
amount of the credit exceeds the tax liability for the year,
the excess may be carried forward and applied to the tax
liability of the 5 tax years following the excess credit year.
The tax credit award shall be applied to the earliest year for
which there is a tax liability. If there are credits from more
than one tax year that are available to offset liability, the
earlier credit shall be applied first. In no event may a credit
under this Section reduce the taxpayer's liability to less
than zero.
(Source: P.A. 100-415, eff. 1-1-18.)
Section 30-15. The Use Tax Act is amended by changing
Section 3-5 as follows:
(35 ILCS 105/3-5)
Sec. 3-5. Exemptions. Use of the following tangible
personal property is exempt from the tax imposed by this Act:
(1) Personal property purchased from a corporation,
society, association, foundation, institution, or
organization, other than a limited liability company, that is
organized and operated as a not-for-profit service enterprise
for the benefit of persons 65 years of age or older if the
personal property was not purchased by the enterprise for the
purpose of resale by the enterprise.
(2) Personal property purchased by a not-for-profit
Illinois county fair association for use in conducting,
operating, or promoting the county fair.
(3) Personal property purchased by a not-for-profit arts
or cultural organization that establishes, by proof required
by the Department by rule, that it has received an exemption
under Section 501(c)(3) of the Internal Revenue Code and that
is organized and operated primarily for the presentation or
support of arts or cultural programming, activities, or
services. These organizations include, but are not limited to,
music and dramatic arts organizations such as symphony
orchestras and theatrical groups, arts and cultural service
organizations, local arts councils, visual arts organizations,
and media arts organizations. On and after July 1, 2001 (the
effective date of Public Act 92-35), however, an entity
otherwise eligible for this exemption shall not make tax-free
purchases unless it has an active identification number issued
by the Department.
(4) Personal property purchased by a governmental body, by
a corporation, society, association, foundation, or
institution organized and operated exclusively for charitable,
religious, or educational purposes, or by a not-for-profit
corporation, society, association, foundation, institution, or
organization that has no compensated officers or employees and
that is organized and operated primarily for the recreation of
persons 55 years of age or older. A limited liability company
may qualify for the exemption under this paragraph only if the
limited liability company is organized and operated
exclusively for educational purposes. On and after July 1,
1987, however, no entity otherwise eligible for this exemption
shall make tax-free purchases unless it has an active
exemption identification number issued by the Department.
(5) Until July 1, 2003, a passenger car that is a
replacement vehicle to the extent that the purchase price of
the car is subject to the Replacement Vehicle Tax.
(6) Until July 1, 2003 and beginning again on September 1,
2004 through August 30, 2014, graphic arts machinery and
equipment, including repair and replacement parts, both new
and used, and including that manufactured on special order,
certified by the purchaser to be used primarily for graphic
arts production, and including machinery and equipment
purchased for lease. Equipment includes chemicals or chemicals
acting as catalysts but only if the chemicals or chemicals
acting as catalysts effect a direct and immediate change upon
a graphic arts product. Beginning on July 1, 2017, graphic
arts machinery and equipment is included in the manufacturing
and assembling machinery and equipment exemption under
paragraph (18).
(7) Farm chemicals.
(8) Legal tender, currency, medallions, or gold or silver
coinage issued by the State of Illinois, the government of the
United States of America, or the government of any foreign
country, and bullion.
(9) Personal property purchased from a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(10) A motor vehicle that is used for automobile renting,
as defined in the Automobile Renting Occupation and Use Tax
Act.
(11) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by the
purchaser to be used primarily for production agriculture or
State or federal agricultural programs, including individual
replacement parts for the machinery and equipment, including
machinery and equipment purchased for lease, and including
implements of husbandry defined in Section 1-130 of the
Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (11). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from a
motor vehicle required to be licensed and units sold mounted
on a motor vehicle required to be licensed if the selling price
of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters, seeders,
or spreaders. Precision farming equipment includes, but is not
limited to, soil testing sensors, computers, monitors,
software, global positioning and mapping systems, and other
such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in the
computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not limited
to, the collection, monitoring, and correlation of animal and
crop data for the purpose of formulating animal diets and
agricultural chemicals. This item (11) is exempt from the
provisions of Section 3-90.
(12) Until June 30, 2013, fuel and petroleum products sold
to or used by an air common carrier, certified by the carrier
to be used for consumption, shipment, or storage in the
conduct of its business as an air common carrier, for a flight
destined for or returning from a location or locations outside
the United States without regard to previous or subsequent
domestic stopovers.
Beginning July 1, 2013, fuel and petroleum products sold
to or used by an air carrier, certified by the carrier to be
used for consumption, shipment, or storage in the conduct of
its business as an air common carrier, for a flight that (i) is
engaged in foreign trade or is engaged in trade between the
United States and any of its possessions and (ii) transports
at least one individual or package for hire from the city of
origination to the city of final destination on the same
aircraft, without regard to a change in the flight number of
that aircraft.
(13) Proceeds of mandatory service charges separately
stated on customers' bills for the purchase and consumption of
food and beverages purchased at retail from a retailer, to the
extent that the proceeds of the service charge are in fact
turned over as tips or as a substitute for tips to the
employees who participate directly in preparing, serving,
hosting or cleaning up the food or beverage function with
respect to which the service charge is imposed.
(14) Until July 1, 2003, oil field exploration, drilling,
and production equipment, including (i) rigs and parts of
rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
pipe and tubular goods, including casing and drill strings,
(iii) pumps and pump-jack units, (iv) storage tanks and flow
lines, (v) any individual replacement part for oil field
exploration, drilling, and production equipment, and (vi)
machinery and equipment purchased for lease; but excluding
motor vehicles required to be registered under the Illinois
Vehicle Code.
(15) Photoprocessing machinery and equipment, including
repair and replacement parts, both new and used, including
that manufactured on special order, certified by the purchaser
to be used primarily for photoprocessing, and including
photoprocessing machinery and equipment purchased for lease.
(16) Until July 1, 2023, coal and aggregate exploration,
mining, off-highway hauling, processing, maintenance, and
reclamation equipment, including replacement parts and
equipment, and including equipment purchased for lease, but
excluding motor vehicles required to be registered under the
Illinois Vehicle Code. The changes made to this Section by
Public Act 97-767 apply on and after July 1, 2003, but no claim
for credit or refund is allowed on or after August 16, 2013
(the effective date of Public Act 98-456) for such taxes paid
during the period beginning July 1, 2003 and ending on August
16, 2013 (the effective date of Public Act 98-456).
(17) Until July 1, 2003, distillation machinery and
equipment, sold as a unit or kit, assembled or installed by the
retailer, certified by the user to be used only for the
production of ethyl alcohol that will be used for consumption
as motor fuel or as a component of motor fuel for the personal
use of the user, and not subject to sale or resale.
(18) Manufacturing and assembling machinery and equipment
used primarily in the process of manufacturing or assembling
tangible personal property for wholesale or retail sale or
lease, whether that sale or lease is made directly by the
manufacturer or by some other person, whether the materials
used in the process are owned by the manufacturer or some other
person, or whether that sale or lease is made apart from or as
an incident to the seller's engaging in the service occupation
of producing machines, tools, dies, jigs, patterns, gauges, or
other similar items of no commercial value on special order
for a particular purchaser. The exemption provided by this
paragraph (18) includes production related tangible personal
property, as defined in Section 3-50, purchased on or after
July 1, 2019. The exemption provided by this paragraph (18)
does not include machinery and equipment used in (i) the
generation of electricity for wholesale or retail sale; (ii)
the generation or treatment of natural or artificial gas for
wholesale or retail sale that is delivered to customers
through pipes, pipelines, or mains; or (iii) the treatment of
water for wholesale or retail sale that is delivered to
customers through pipes, pipelines, or mains. The provisions
of Public Act 98-583 are declaratory of existing law as to the
meaning and scope of this exemption. Beginning on July 1,
2017, the exemption provided by this paragraph (18) includes,
but is not limited to, graphic arts machinery and equipment,
as defined in paragraph (6) of this Section.
(19) Personal property delivered to a purchaser or
purchaser's donee inside Illinois when the purchase order for
that personal property was received by a florist located
outside Illinois who has a florist located inside Illinois
deliver the personal property.
(20) Semen used for artificial insemination of livestock
for direct agricultural production.
(21) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes. This item (21) is exempt from the
provisions of Section 3-90, and the exemption provided for
under this item (21) applies for all periods beginning May 30,
1995, but no claim for credit or refund is allowed on or after
January 1, 2008 for such taxes paid during the period
beginning May 30, 2000 and ending on January 1, 2008.
(22) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients purchased by a
lessor who leases the equipment, under a lease of one year or
longer executed or in effect at the time the lessor would
otherwise be subject to the tax imposed by this Act, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. If the equipment is leased
in a manner that does not qualify for this exemption or is used
in any other non-exempt manner, the lessor shall be liable for
the tax imposed under this Act or the Service Use Tax Act, as
the case may be, based on the fair market value of the property
at the time the non-qualifying use occurs. No lessor shall
collect or attempt to collect an amount (however designated)
that purports to reimburse that lessor for the tax imposed by
this Act or the Service Use Tax Act, as the case may be, if the
tax has not been paid by the lessor. If a lessor improperly
collects any such amount from the lessee, the lessee shall
have a legal right to claim a refund of that amount from the
lessor. If, however, that amount is not refunded to the lessee
for any reason, the lessor is liable to pay that amount to the
Department.
(23) Personal property purchased by a lessor who leases
the property, under a lease of one year or longer executed or
in effect at the time the lessor would otherwise be subject to
the tax imposed by this Act, to a governmental body that has
been issued an active sales tax exemption identification
number by the Department under Section 1g of the Retailers'
Occupation Tax Act. If the property is leased in a manner that
does not qualify for this exemption or used in any other
non-exempt manner, the lessor shall be liable for the tax
imposed under this Act or the Service Use Tax Act, as the case
may be, based on the fair market value of the property at the
time the non-qualifying use occurs. No lessor shall collect or
attempt to collect an amount (however designated) that
purports to reimburse that lessor for the tax imposed by this
Act or the Service Use Tax Act, as the case may be, if the tax
has not been paid by the lessor. If a lessor improperly
collects any such amount from the lessee, the lessee shall
have a legal right to claim a refund of that amount from the
lessor. If, however, that amount is not refunded to the lessee
for any reason, the lessor is liable to pay that amount to the
Department.
(24) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally declared
disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to a
corporation, society, association, foundation, or institution
that has been issued a sales tax exemption identification
number by the Department that assists victims of the disaster
who reside within the declared disaster area.
(25) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities located
in the declared disaster area within 6 months after the
disaster.
(26) Beginning July 1, 1999, game or game birds purchased
at a "game breeding and hunting preserve area" as that term is
used in the Wildlife Code. This paragraph is exempt from the
provisions of Section 3-90.
(27) A motor vehicle, as that term is defined in Section
1-146 of the Illinois Vehicle Code, that is donated to a
corporation, limited liability company, society, association,
foundation, or institution that is determined by the
Department to be organized and operated exclusively for
educational purposes. For purposes of this exemption, "a
corporation, limited liability company, society, association,
foundation, or institution organized and operated exclusively
for educational purposes" means all tax-supported public
schools, private schools that offer systematic instruction in
useful branches of learning by methods common to public
schools and that compare favorably in their scope and
intensity with the course of study presented in tax-supported
schools, and vocational or technical schools or institutes
organized and operated exclusively to provide a course of
study of not less than 6 weeks duration and designed to prepare
individuals to follow a trade or to pursue a manual,
technical, mechanical, industrial, business, or commercial
occupation.
(28) Beginning January 1, 2000, personal property,
including food, purchased through fundraising events for the
benefit of a public or private elementary or secondary school,
a group of those schools, or one or more school districts if
the events are sponsored by an entity recognized by the school
district that consists primarily of volunteers and includes
parents and teachers of the school children. This paragraph
does not apply to fundraising events (i) for the benefit of
private home instruction or (ii) for which the fundraising
entity purchases the personal property sold at the events from
another individual or entity that sold the property for the
purpose of resale by the fundraising entity and that profits
from the sale to the fundraising entity. This paragraph is
exempt from the provisions of Section 3-90.
(29) Beginning January 1, 2000 and through December 31,
2001, new or used automatic vending machines that prepare and
serve hot food and beverages, including coffee, soup, and
other items, and replacement parts for these machines.
Beginning January 1, 2002 and through June 30, 2003, machines
and parts for machines used in commercial, coin-operated
amusement and vending business if a use or occupation tax is
paid on the gross receipts derived from the use of the
commercial, coin-operated amusement and vending machines. This
paragraph is exempt from the provisions of Section 3-90.
(30) Beginning January 1, 2001 and through June 30, 2016,
food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages,
soft drinks, and food that has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances, and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use, when purchased for use by a person receiving medical
assistance under Article V of the Illinois Public Aid Code who
resides in a licensed long-term care facility, as defined in
the Nursing Home Care Act, or in a licensed facility as defined
in the ID/DD Community Care Act, the MC/DD Act, or the
Specialized Mental Health Rehabilitation Act of 2013.
(31) Beginning on August 2, 2001 (the effective date of
Public Act 92-227), computers and communications equipment
utilized for any hospital purpose and equipment used in the
diagnosis, analysis, or treatment of hospital patients
purchased by a lessor who leases the equipment, under a lease
of one year or longer executed or in effect at the time the
lessor would otherwise be subject to the tax imposed by this
Act, to a hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. If the equipment is leased
in a manner that does not qualify for this exemption or is used
in any other nonexempt manner, the lessor shall be liable for
the tax imposed under this Act or the Service Use Tax Act, as
the case may be, based on the fair market value of the property
at the time the nonqualifying use occurs. No lessor shall
collect or attempt to collect an amount (however designated)
that purports to reimburse that lessor for the tax imposed by
this Act or the Service Use Tax Act, as the case may be, if the
tax has not been paid by the lessor. If a lessor improperly
collects any such amount from the lessee, the lessee shall
have a legal right to claim a refund of that amount from the
lessor. If, however, that amount is not refunded to the lessee
for any reason, the lessor is liable to pay that amount to the
Department. This paragraph is exempt from the provisions of
Section 3-90.
(32) Beginning on August 2, 2001 (the effective date of
Public Act 92-227), personal property purchased by a lessor
who leases the property, under a lease of one year or longer
executed or in effect at the time the lessor would otherwise be
subject to the tax imposed by this Act, to a governmental body
that has been issued an active sales tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. If the property is leased
in a manner that does not qualify for this exemption or used in
any other nonexempt manner, the lessor shall be liable for the
tax imposed under this Act or the Service Use Tax Act, as the
case may be, based on the fair market value of the property at
the time the nonqualifying use occurs. No lessor shall collect
or attempt to collect an amount (however designated) that
purports to reimburse that lessor for the tax imposed by this
Act or the Service Use Tax Act, as the case may be, if the tax
has not been paid by the lessor. If a lessor improperly
collects any such amount from the lessee, the lessee shall
have a legal right to claim a refund of that amount from the
lessor. If, however, that amount is not refunded to the lessee
for any reason, the lessor is liable to pay that amount to the
Department. This paragraph is exempt from the provisions of
Section 3-90.
(33) On and after July 1, 2003 and through June 30, 2004,
the use in this State of motor vehicles of the second division
with a gross vehicle weight in excess of 8,000 pounds and that
are subject to the commercial distribution fee imposed under
Section 3-815.1 of the Illinois Vehicle Code. Beginning on
July 1, 2004 and through June 30, 2005, the use in this State
of motor vehicles of the second division: (i) with a gross
vehicle weight rating in excess of 8,000 pounds; (ii) that are
subject to the commercial distribution fee imposed under
Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
are primarily used for commercial purposes. Through June 30,
2005, this exemption applies to repair and replacement parts
added after the initial purchase of such a motor vehicle if
that motor vehicle is used in a manner that would qualify for
the rolling stock exemption otherwise provided for in this
Act. For purposes of this paragraph, the term "used for
commercial purposes" means the transportation of persons or
property in furtherance of any commercial or industrial
enterprise, whether for-hire or not.
(34) Beginning January 1, 2008, tangible personal property
used in the construction or maintenance of a community water
supply, as defined under Section 3.145 of the Environmental
Protection Act, that is operated by a not-for-profit
corporation that holds a valid water supply permit issued
under Title IV of the Environmental Protection Act. This
paragraph is exempt from the provisions of Section 3-90.
(35) Beginning January 1, 2010 and continuing through
December 31, 2024, materials, parts, equipment, components,
and furnishings incorporated into or upon an aircraft as part
of the modification, refurbishment, completion, replacement,
repair, or maintenance of the aircraft. This exemption
includes consumable supplies used in the modification,
refurbishment, completion, replacement, repair, and
maintenance of aircraft, but excludes any materials, parts,
equipment, components, and consumable supplies used in the
modification, replacement, repair, and maintenance of aircraft
engines or power plants, whether such engines or power plants
are installed or uninstalled upon any such aircraft.
"Consumable supplies" include, but are not limited to,
adhesive, tape, sandpaper, general purpose lubricants,
cleaning solution, latex gloves, and protective films. This
exemption applies only to the use of qualifying tangible
personal property by persons who modify, refurbish, complete,
repair, replace, or maintain aircraft and who (i) hold an Air
Agency Certificate and are empowered to operate an approved
repair station by the Federal Aviation Administration, (ii)
have a Class IV Rating, and (iii) conduct operations in
accordance with Part 145 of the Federal Aviation Regulations.
The exemption does not include aircraft operated by a
commercial air carrier providing scheduled passenger air
service pursuant to authority issued under Part 121 or Part
129 of the Federal Aviation Regulations. The changes made to
this paragraph (35) by Public Act 98-534 are declarative of
existing law. It is the intent of the General Assembly that the
exemption under this paragraph (35) applies continuously from
January 1, 2010 through December 31, 2024; however, no claim
for credit or refund is allowed for taxes paid as a result of
the disallowance of this exemption on or after January 1, 2015
and prior to the effective date of this amendatory Act of the
101st General Assembly.
(36) Tangible personal property purchased by a
public-facilities corporation, as described in Section
11-65-10 of the Illinois Municipal Code, for purposes of
constructing or furnishing a municipal convention hall, but
only if the legal title to the municipal convention hall is
transferred to the municipality without any further
consideration by or on behalf of the municipality at the time
of the completion of the municipal convention hall or upon the
retirement or redemption of any bonds or other debt
instruments issued by the public-facilities corporation in
connection with the development of the municipal convention
hall. This exemption includes existing public-facilities
corporations as provided in Section 11-65-25 of the Illinois
Municipal Code. This paragraph is exempt from the provisions
of Section 3-90.
(37) Beginning January 1, 2017 and through December 31,
2026, menstrual pads, tampons, and menstrual cups.
(38) Merchandise that is subject to the Rental Purchase
Agreement Occupation and Use Tax. The purchaser must certify
that the item is purchased to be rented subject to a rental
purchase agreement, as defined in the Rental Purchase
Agreement Act, and provide proof of registration under the
Rental Purchase Agreement Occupation and Use Tax Act. This
paragraph is exempt from the provisions of Section 3-90.
(39) Tangible personal property purchased by a purchaser
who is exempt from the tax imposed by this Act by operation of
federal law. This paragraph is exempt from the provisions of
Section 3-90.
(40) Qualified tangible personal property used in the
construction or operation of a data center that has been
granted a certificate of exemption by the Department of
Commerce and Economic Opportunity, whether that tangible
personal property is purchased by the owner, operator, or
tenant of the data center or by a contractor or subcontractor
of the owner, operator, or tenant. Data centers that would
have qualified for a certificate of exemption prior to January
1, 2020 had Public Act 101-31 been in effect may apply for and
obtain an exemption for subsequent purchases of computer
equipment or enabling software purchased or leased to upgrade,
supplement, or replace computer equipment or enabling software
purchased or leased in the original investment that would have
qualified.
The Department of Commerce and Economic Opportunity shall
grant a certificate of exemption under this item (40) to
qualified data centers as defined by Section 605-1025 of the
Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
For the purposes of this item (40):
"Data center" means a building or a series of
buildings rehabilitated or constructed to house working
servers in one physical location or multiple sites within
the State of Illinois.
"Qualified tangible personal property" means:
electrical systems and equipment; climate control and
chilling equipment and systems; mechanical systems and
equipment; monitoring and secure systems; emergency
generators; hardware; computers; servers; data storage
devices; network connectivity equipment; racks; cabinets;
telecommunications cabling infrastructure; raised floor
systems; peripheral components or systems; software;
mechanical, electrical, or plumbing systems; battery
systems; cooling systems and towers; temperature control
systems; other cabling; and other data center
infrastructure equipment and systems necessary to operate
qualified tangible personal property, including fixtures;
and component parts of any of the foregoing, including
installation, maintenance, repair, refurbishment, and
replacement of qualified tangible personal property to
generate, transform, transmit, distribute, or manage
electricity necessary to operate qualified tangible
personal property; and all other tangible personal
property that is essential to the operations of a computer
data center. The term "qualified tangible personal
property" also includes building materials physically
incorporated in to the qualifying data center. To document
the exemption allowed under this Section, the retailer
must obtain from the purchaser a copy of the certificate
of eligibility issued by the Department of Commerce and
Economic Opportunity.
This item (40) is exempt from the provisions of Section
3-90.
(Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18;
100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff.
1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff.
7-12-19; 101-629, eff. 2-5-20.)
Section 30-20. The Service Use Tax Act is amended by
changing Sections 3-5 and 3-10 as follows:
(35 ILCS 110/3-5)
Sec. 3-5. Exemptions. Use of the following tangible
personal property is exempt from the tax imposed by this Act:
(1) Personal property purchased from a corporation,
society, association, foundation, institution, or
organization, other than a limited liability company, that is
organized and operated as a not-for-profit service enterprise
for the benefit of persons 65 years of age or older if the
personal property was not purchased by the enterprise for the
purpose of resale by the enterprise.
(2) Personal property purchased by a non-profit Illinois
county fair association for use in conducting, operating, or
promoting the county fair.
(3) Personal property purchased by a not-for-profit arts
or cultural organization that establishes, by proof required
by the Department by rule, that it has received an exemption
under Section 501(c)(3) of the Internal Revenue Code and that
is organized and operated primarily for the presentation or
support of arts or cultural programming, activities, or
services. These organizations include, but are not limited to,
music and dramatic arts organizations such as symphony
orchestras and theatrical groups, arts and cultural service
organizations, local arts councils, visual arts organizations,
and media arts organizations. On and after July 1, 2001 (the
effective date of Public Act 92-35), however, an entity
otherwise eligible for this exemption shall not make tax-free
purchases unless it has an active identification number issued
by the Department.
(4) Legal tender, currency, medallions, or gold or silver
coinage issued by the State of Illinois, the government of the
United States of America, or the government of any foreign
country, and bullion.
(5) Until July 1, 2003 and beginning again on September 1,
2004 through August 30, 2014, graphic arts machinery and
equipment, including repair and replacement parts, both new
and used, and including that manufactured on special order or
purchased for lease, certified by the purchaser to be used
primarily for graphic arts production. Equipment includes
chemicals or chemicals acting as catalysts but only if the
chemicals or chemicals acting as catalysts effect a direct and
immediate change upon a graphic arts product. Beginning on
July 1, 2017, graphic arts machinery and equipment is included
in the manufacturing and assembling machinery and equipment
exemption under Section 2 of this Act.
(6) Personal property purchased from a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(7) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by the
purchaser to be used primarily for production agriculture or
State or federal agricultural programs, including individual
replacement parts for the machinery and equipment, including
machinery and equipment purchased for lease, and including
implements of husbandry defined in Section 1-130 of the
Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (7). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from a
motor vehicle required to be licensed and units sold mounted
on a motor vehicle required to be licensed if the selling price
of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters, seeders,
or spreaders. Precision farming equipment includes, but is not
limited to, soil testing sensors, computers, monitors,
software, global positioning and mapping systems, and other
such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in the
computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not limited
to, the collection, monitoring, and correlation of animal and
crop data for the purpose of formulating animal diets and
agricultural chemicals. This item (7) is exempt from the
provisions of Section 3-75.
(8) Until June 30, 2013, fuel and petroleum products sold
to or used by an air common carrier, certified by the carrier
to be used for consumption, shipment, or storage in the
conduct of its business as an air common carrier, for a flight
destined for or returning from a location or locations outside
the United States without regard to previous or subsequent
domestic stopovers.
Beginning July 1, 2013, fuel and petroleum products sold
to or used by an air carrier, certified by the carrier to be
used for consumption, shipment, or storage in the conduct of
its business as an air common carrier, for a flight that (i) is
engaged in foreign trade or is engaged in trade between the
United States and any of its possessions and (ii) transports
at least one individual or package for hire from the city of
origination to the city of final destination on the same
aircraft, without regard to a change in the flight number of
that aircraft.
(9) Proceeds of mandatory service charges separately
stated on customers' bills for the purchase and consumption of
food and beverages acquired as an incident to the purchase of a
service from a serviceman, to the extent that the proceeds of
the service charge are in fact turned over as tips or as a
substitute for tips to the employees who participate directly
in preparing, serving, hosting or cleaning up the food or
beverage function with respect to which the service charge is
imposed.
(10) Until July 1, 2003, oil field exploration, drilling,
and production equipment, including (i) rigs and parts of
rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
pipe and tubular goods, including casing and drill strings,
(iii) pumps and pump-jack units, (iv) storage tanks and flow
lines, (v) any individual replacement part for oil field
exploration, drilling, and production equipment, and (vi)
machinery and equipment purchased for lease; but excluding
motor vehicles required to be registered under the Illinois
Vehicle Code.
(11) Proceeds from the sale of photoprocessing machinery
and equipment, including repair and replacement parts, both
new and used, including that manufactured on special order,
certified by the purchaser to be used primarily for
photoprocessing, and including photoprocessing machinery and
equipment purchased for lease.
(12) Until July 1, 2023, coal and aggregate exploration,
mining, off-highway hauling, processing, maintenance, and
reclamation equipment, including replacement parts and
equipment, and including equipment purchased for lease, but
excluding motor vehicles required to be registered under the
Illinois Vehicle Code. The changes made to this Section by
Public Act 97-767 apply on and after July 1, 2003, but no claim
for credit or refund is allowed on or after August 16, 2013
(the effective date of Public Act 98-456) for such taxes paid
during the period beginning July 1, 2003 and ending on August
16, 2013 (the effective date of Public Act 98-456).
(13) Semen used for artificial insemination of livestock
for direct agricultural production.
(14) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes. This item (14) is exempt from the
provisions of Section 3-75, and the exemption provided for
under this item (14) applies for all periods beginning May 30,
1995, but no claim for credit or refund is allowed on or after
January 1, 2008 (the effective date of Public Act 95-88) for
such taxes paid during the period beginning May 30, 2000 and
ending on January 1, 2008 (the effective date of Public Act
95-88).
(15) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients purchased by a
lessor who leases the equipment, under a lease of one year or
longer executed or in effect at the time the lessor would
otherwise be subject to the tax imposed by this Act, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. If the equipment is leased
in a manner that does not qualify for this exemption or is used
in any other non-exempt manner, the lessor shall be liable for
the tax imposed under this Act or the Use Tax Act, as the case
may be, based on the fair market value of the property at the
time the non-qualifying use occurs. No lessor shall collect or
attempt to collect an amount (however designated) that
purports to reimburse that lessor for the tax imposed by this
Act or the Use Tax Act, as the case may be, if the tax has not
been paid by the lessor. If a lessor improperly collects any
such amount from the lessee, the lessee shall have a legal
right to claim a refund of that amount from the lessor. If,
however, that amount is not refunded to the lessee for any
reason, the lessor is liable to pay that amount to the
Department.
(16) Personal property purchased by a lessor who leases
the property, under a lease of one year or longer executed or
in effect at the time the lessor would otherwise be subject to
the tax imposed by this Act, to a governmental body that has
been issued an active tax exemption identification number by
the Department under Section 1g of the Retailers' Occupation
Tax Act. If the property is leased in a manner that does not
qualify for this exemption or is used in any other non-exempt
manner, the lessor shall be liable for the tax imposed under
this Act or the Use Tax Act, as the case may be, based on the
fair market value of the property at the time the
non-qualifying use occurs. No lessor shall collect or attempt
to collect an amount (however designated) that purports to
reimburse that lessor for the tax imposed by this Act or the
Use Tax Act, as the case may be, if the tax has not been paid
by the lessor. If a lessor improperly collects any such amount
from the lessee, the lessee shall have a legal right to claim a
refund of that amount from the lessor. If, however, that
amount is not refunded to the lessee for any reason, the lessor
is liable to pay that amount to the Department.
(17) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally declared
disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to a
corporation, society, association, foundation, or institution
that has been issued a sales tax exemption identification
number by the Department that assists victims of the disaster
who reside within the declared disaster area.
(18) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities located
in the declared disaster area within 6 months after the
disaster.
(19) Beginning July 1, 1999, game or game birds purchased
at a "game breeding and hunting preserve area" as that term is
used in the Wildlife Code. This paragraph is exempt from the
provisions of Section 3-75.
(20) A motor vehicle, as that term is defined in Section
1-146 of the Illinois Vehicle Code, that is donated to a
corporation, limited liability company, society, association,
foundation, or institution that is determined by the
Department to be organized and operated exclusively for
educational purposes. For purposes of this exemption, "a
corporation, limited liability company, society, association,
foundation, or institution organized and operated exclusively
for educational purposes" means all tax-supported public
schools, private schools that offer systematic instruction in
useful branches of learning by methods common to public
schools and that compare favorably in their scope and
intensity with the course of study presented in tax-supported
schools, and vocational or technical schools or institutes
organized and operated exclusively to provide a course of
study of not less than 6 weeks duration and designed to prepare
individuals to follow a trade or to pursue a manual,
technical, mechanical, industrial, business, or commercial
occupation.
(21) Beginning January 1, 2000, personal property,
including food, purchased through fundraising events for the
benefit of a public or private elementary or secondary school,
a group of those schools, or one or more school districts if
the events are sponsored by an entity recognized by the school
district that consists primarily of volunteers and includes
parents and teachers of the school children. This paragraph
does not apply to fundraising events (i) for the benefit of
private home instruction or (ii) for which the fundraising
entity purchases the personal property sold at the events from
another individual or entity that sold the property for the
purpose of resale by the fundraising entity and that profits
from the sale to the fundraising entity. This paragraph is
exempt from the provisions of Section 3-75.
(22) Beginning January 1, 2000 and through December 31,
2001, new or used automatic vending machines that prepare and
serve hot food and beverages, including coffee, soup, and
other items, and replacement parts for these machines.
Beginning January 1, 2002 and through June 30, 2003, machines
and parts for machines used in commercial, coin-operated
amusement and vending business if a use or occupation tax is
paid on the gross receipts derived from the use of the
commercial, coin-operated amusement and vending machines. This
paragraph is exempt from the provisions of Section 3-75.
(23) Beginning August 23, 2001 and through June 30, 2016,
food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages,
soft drinks, and food that has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances, and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use, when purchased for use by a person receiving medical
assistance under Article V of the Illinois Public Aid Code who
resides in a licensed long-term care facility, as defined in
the Nursing Home Care Act, or in a licensed facility as defined
in the ID/DD Community Care Act, the MC/DD Act, or the
Specialized Mental Health Rehabilitation Act of 2013.
(24) Beginning on August 2, 2001 (the effective date of
Public Act 92-227), computers and communications equipment
utilized for any hospital purpose and equipment used in the
diagnosis, analysis, or treatment of hospital patients
purchased by a lessor who leases the equipment, under a lease
of one year or longer executed or in effect at the time the
lessor would otherwise be subject to the tax imposed by this
Act, to a hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. If the equipment is leased
in a manner that does not qualify for this exemption or is used
in any other nonexempt manner, the lessor shall be liable for
the tax imposed under this Act or the Use Tax Act, as the case
may be, based on the fair market value of the property at the
time the nonqualifying use occurs. No lessor shall collect or
attempt to collect an amount (however designated) that
purports to reimburse that lessor for the tax imposed by this
Act or the Use Tax Act, as the case may be, if the tax has not
been paid by the lessor. If a lessor improperly collects any
such amount from the lessee, the lessee shall have a legal
right to claim a refund of that amount from the lessor. If,
however, that amount is not refunded to the lessee for any
reason, the lessor is liable to pay that amount to the
Department. This paragraph is exempt from the provisions of
Section 3-75.
(25) Beginning on August 2, 2001 (the effective date of
Public Act 92-227), personal property purchased by a lessor
who leases the property, under a lease of one year or longer
executed or in effect at the time the lessor would otherwise be
subject to the tax imposed by this Act, to a governmental body
that has been issued an active tax exemption identification
number by the Department under Section 1g of the Retailers'
Occupation Tax Act. If the property is leased in a manner that
does not qualify for this exemption or is used in any other
nonexempt manner, the lessor shall be liable for the tax
imposed under this Act or the Use Tax Act, as the case may be,
based on the fair market value of the property at the time the
nonqualifying use occurs. No lessor shall collect or attempt
to collect an amount (however designated) that purports to
reimburse that lessor for the tax imposed by this Act or the
Use Tax Act, as the case may be, if the tax has not been paid
by the lessor. If a lessor improperly collects any such amount
from the lessee, the lessee shall have a legal right to claim a
refund of that amount from the lessor. If, however, that
amount is not refunded to the lessee for any reason, the lessor
is liable to pay that amount to the Department. This paragraph
is exempt from the provisions of Section 3-75.
(26) Beginning January 1, 2008, tangible personal property
used in the construction or maintenance of a community water
supply, as defined under Section 3.145 of the Environmental
Protection Act, that is operated by a not-for-profit
corporation that holds a valid water supply permit issued
under Title IV of the Environmental Protection Act. This
paragraph is exempt from the provisions of Section 3-75.
(27) Beginning January 1, 2010 and continuing through
December 31, 2024, materials, parts, equipment, components,
and furnishings incorporated into or upon an aircraft as part
of the modification, refurbishment, completion, replacement,
repair, or maintenance of the aircraft. This exemption
includes consumable supplies used in the modification,
refurbishment, completion, replacement, repair, and
maintenance of aircraft, but excludes any materials, parts,
equipment, components, and consumable supplies used in the
modification, replacement, repair, and maintenance of aircraft
engines or power plants, whether such engines or power plants
are installed or uninstalled upon any such aircraft.
"Consumable supplies" include, but are not limited to,
adhesive, tape, sandpaper, general purpose lubricants,
cleaning solution, latex gloves, and protective films. This
exemption applies only to the use of qualifying tangible
personal property transferred incident to the modification,
refurbishment, completion, replacement, repair, or maintenance
of aircraft by persons who (i) hold an Air Agency Certificate
and are empowered to operate an approved repair station by the
Federal Aviation Administration, (ii) have a Class IV Rating,
and (iii) conduct operations in accordance with Part 145 of
the Federal Aviation Regulations. The exemption does not
include aircraft operated by a commercial air carrier
providing scheduled passenger air service pursuant to
authority issued under Part 121 or Part 129 of the Federal
Aviation Regulations. The changes made to this paragraph (27)
by Public Act 98-534 are declarative of existing law. It is the
intent of the General Assembly that the exemption under this
paragraph (27) applies continuously from January 1, 2010
through December 31, 2024; however, no claim for credit or
refund is allowed for taxes paid as a result of the
disallowance of this exemption on or after January 1, 2015 and
prior to the effective date of this amendatory Act of the 101st
General Assembly.
(28) Tangible personal property purchased by a
public-facilities corporation, as described in Section
11-65-10 of the Illinois Municipal Code, for purposes of
constructing or furnishing a municipal convention hall, but
only if the legal title to the municipal convention hall is
transferred to the municipality without any further
consideration by or on behalf of the municipality at the time
of the completion of the municipal convention hall or upon the
retirement or redemption of any bonds or other debt
instruments issued by the public-facilities corporation in
connection with the development of the municipal convention
hall. This exemption includes existing public-facilities
corporations as provided in Section 11-65-25 of the Illinois
Municipal Code. This paragraph is exempt from the provisions
of Section 3-75.
(29) Beginning January 1, 2017 and through December 31,
2026, menstrual pads, tampons, and menstrual cups.
(30) Tangible personal property transferred to a purchaser
who is exempt from the tax imposed by this Act by operation of
federal law. This paragraph is exempt from the provisions of
Section 3-75.
(31) Qualified tangible personal property used in the
construction or operation of a data center that has been
granted a certificate of exemption by the Department of
Commerce and Economic Opportunity, whether that tangible
personal property is purchased by the owner, operator, or
tenant of the data center or by a contractor or subcontractor
of the owner, operator, or tenant. Data centers that would
have qualified for a certificate of exemption prior to January
1, 2020 had this amendatory Act of the 101st General Assembly
been in effect, may apply for and obtain an exemption for
subsequent purchases of computer equipment or enabling
software purchased or leased to upgrade, supplement, or
replace computer equipment or enabling software purchased or
leased in the original investment that would have qualified.
The Department of Commerce and Economic Opportunity shall
grant a certificate of exemption under this item (31) to
qualified data centers as defined by Section 605-1025 of the
Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
For the purposes of this item (31):
"Data center" means a building or a series of
buildings rehabilitated or constructed to house working
servers in one physical location or multiple sites within
the State of Illinois.
"Qualified tangible personal property" means:
electrical systems and equipment; climate control and
chilling equipment and systems; mechanical systems and
equipment; monitoring and secure systems; emergency
generators; hardware; computers; servers; data storage
devices; network connectivity equipment; racks; cabinets;
telecommunications cabling infrastructure; raised floor
systems; peripheral components or systems; software;
mechanical, electrical, or plumbing systems; battery
systems; cooling systems and towers; temperature control
systems; other cabling; and other data center
infrastructure equipment and systems necessary to operate
qualified tangible personal property, including fixtures;
and component parts of any of the foregoing, including
installation, maintenance, repair, refurbishment, and
replacement of qualified tangible personal property to
generate, transform, transmit, distribute, or manage
electricity necessary to operate qualified tangible
personal property; and all other tangible personal
property that is essential to the operations of a computer
data center. The term "qualified tangible personal
property" also includes building materials physically
incorporated in to the qualifying data center. To document
the exemption allowed under this Section, the retailer
must obtain from the purchaser a copy of the certificate
of eligibility issued by the Department of Commerce and
Economic Opportunity.
This item (31) is exempt from the provisions of Section
3-75.
(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;
100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.
7-12-19; 101-629, eff. 2-5-20.)
(35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
Sec. 3-10. Rate of tax. Unless otherwise provided in this
Section, the tax imposed by this Act is at the rate of 6.25% of
the selling price of tangible personal property transferred as
an incident to the sale of service, but, for the purpose of
computing this tax, in no event shall the selling price be less
than the cost price of the property to the serviceman.
Beginning on July 1, 2000 and through December 31, 2000,
with respect to motor fuel, as defined in Section 1.1 of the
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
the Use Tax Act, the tax is imposed at the rate of 1.25%.
With respect to gasohol, as defined in the Use Tax Act, the
tax imposed by this Act applies to (i) 70% of the selling price
of property transferred as an incident to the sale of service
on or after January 1, 1990, and before July 1, 2003, (ii) 80%
of the selling price of property transferred as an incident to
the sale of service on or after July 1, 2003 and on or before
July 1, 2017, and (iii) 100% of the selling price thereafter.
If, at any time, however, the tax under this Act on sales of
gasohol, as defined in the Use Tax Act, is imposed at the rate
of 1.25%, then the tax imposed by this Act applies to 100% of
the proceeds of sales of gasohol made during that time.
With respect to majority blended ethanol fuel, as defined
in the Use Tax Act, the tax imposed by this Act does not apply
to the selling price of property transferred as an incident to
the sale of service on or after July 1, 2003 and on or before
December 31, 2023 but applies to 100% of the selling price
thereafter.
With respect to biodiesel blends, as defined in the Use
Tax Act, with no less than 1% and no more than 10% biodiesel,
the tax imposed by this Act applies to (i) 80% of the selling
price of property transferred as an incident to the sale of
service on or after July 1, 2003 and on or before December 31,
2018 and (ii) 100% of the proceeds of the selling price
thereafter. If, at any time, however, the tax under this Act on
sales of biodiesel blends, as defined in the Use Tax Act, with
no less than 1% and no more than 10% biodiesel is imposed at
the rate of 1.25%, then the tax imposed by this Act applies to
100% of the proceeds of sales of biodiesel blends with no less
than 1% and no more than 10% biodiesel made during that time.
With respect to 100% biodiesel, as defined in the Use Tax
Act, and biodiesel blends, as defined in the Use Tax Act, with
more than 10% but no more than 99% biodiesel, the tax imposed
by this Act does not apply to the proceeds of the selling price
of property transferred as an incident to the sale of service
on or after July 1, 2003 and on or before December 31, 2023 but
applies to 100% of the selling price thereafter.
At the election of any registered serviceman made for each
fiscal year, sales of service in which the aggregate annual
cost price of tangible personal property transferred as an
incident to the sales of service is less than 35%, or 75% in
the case of servicemen transferring prescription drugs or
servicemen engaged in graphic arts production, of the
aggregate annual total gross receipts from all sales of
service, the tax imposed by this Act shall be based on the
serviceman's cost price of the tangible personal property
transferred as an incident to the sale of those services.
The tax shall be imposed at the rate of 1% on food prepared
for immediate consumption and transferred incident to a sale
of service subject to this Act or the Service Occupation Tax
Act by an entity licensed under the Hospital Licensing Act,
the Nursing Home Care Act, the Assisted Living and Shared
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
Specialized Mental Health Rehabilitation Act of 2013, or the
Child Care Act of 1969, or an entity that holds a permit issued
pursuant to the Life Care Facilities Act. The tax shall also be
imposed at the rate of 1% on food for human consumption that is
to be consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, and food that has been prepared for
immediate consumption and is not otherwise included in this
paragraph) and prescription and nonprescription medicines,
drugs, medical appliances, products classified as Class III
medical devices by the United States Food and Drug
Administration that are used for cancer treatment pursuant to
a prescription, as well as any accessories and components
related to those devices, modifications to a motor vehicle for
the purpose of rendering it usable by a person with a
disability, and insulin, blood sugar testing materials,
syringes, and needles used by human diabetics. For the
purposes of this Section, until September 1, 2009: the term
"soft drinks" means any complete, finished, ready-to-use,
non-alcoholic drink, whether carbonated or not, including but
not limited to soda water, cola, fruit juice, vegetable juice,
carbonated water, and all other preparations commonly known as
soft drinks of whatever kind or description that are contained
in any closed or sealed bottle, can, carton, or container,
regardless of size; but "soft drinks" does not include coffee,
tea, non-carbonated water, infant formula, milk or milk
products as defined in the Grade A Pasteurized Milk and Milk
Products Act, or drinks containing 50% or more natural fruit
or vegetable juice.
Notwithstanding any other provisions of this Act,
beginning September 1, 2009, "soft drinks" means non-alcoholic
beverages that contain natural or artificial sweeteners. "Soft
drinks" do not include beverages that contain milk or milk
products, soy, rice or similar milk substitutes, or greater
than 50% of vegetable or fruit juice by volume.
Until August 1, 2009, and notwithstanding any other
provisions of this Act, "food for human consumption that is to
be consumed off the premises where it is sold" includes all
food sold through a vending machine, except soft drinks and
food products that are dispensed hot from a vending machine,
regardless of the location of the vending machine. Beginning
August 1, 2009, and notwithstanding any other provisions of
this Act, "food for human consumption that is to be consumed
off the premises where it is sold" includes all food sold
through a vending machine, except soft drinks, candy, and food
products that are dispensed hot from a vending machine,
regardless of the location of the vending machine.
Notwithstanding any other provisions of this Act,
beginning September 1, 2009, "food for human consumption that
is to be consumed off the premises where it is sold" does not
include candy. For purposes of this Section, "candy" means a
preparation of sugar, honey, or other natural or artificial
sweeteners in combination with chocolate, fruits, nuts or
other ingredients or flavorings in the form of bars, drops, or
pieces. "Candy" does not include any preparation that contains
flour or requires refrigeration.
Notwithstanding any other provisions of this Act,
beginning September 1, 2009, "nonprescription medicines and
drugs" does not include grooming and hygiene products. For
purposes of this Section, "grooming and hygiene products"
includes, but is not limited to, soaps and cleaning solutions,
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
lotions and screens, unless those products are available by
prescription only, regardless of whether the products meet the
definition of "over-the-counter-drugs". For the purposes of
this paragraph, "over-the-counter-drug" means a drug for human
use that contains a label that identifies the product as a drug
as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
label includes:
(A) A "Drug Facts" panel; or
(B) A statement of the "active ingredient(s)" with a
list of those ingredients contained in the compound,
substance or preparation.
Beginning on January 1, 2014 (the effective date of Public
Act 98-122), "prescription and nonprescription medicines and
drugs" includes medical cannabis purchased from a registered
dispensing organization under the Compassionate Use of Medical
Cannabis Program Act.
As used in this Section, "adult use cannabis" means
cannabis subject to tax under the Cannabis Cultivation
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
and does not include cannabis subject to tax under the
Compassionate Use of Medical Cannabis Program Act.
If the property that is acquired from a serviceman is
acquired outside Illinois and used outside Illinois before
being brought to Illinois for use here and is taxable under
this Act, the "selling price" on which the tax is computed
shall be reduced by an amount that represents a reasonable
allowance for depreciation for the period of prior
out-of-state use.
(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
102-4, eff. 4-27-21.)
Section 30-25. The Service Occupation Tax Act is amended
by changing Sections 3-5 and 3-10 as follows:
(35 ILCS 115/3-5)
Sec. 3-5. Exemptions. The following tangible personal
property is exempt from the tax imposed by this Act:
(1) Personal property sold by a corporation, society,
association, foundation, institution, or organization, other
than a limited liability company, that is organized and
operated as a not-for-profit service enterprise for the
benefit of persons 65 years of age or older if the personal
property was not purchased by the enterprise for the purpose
of resale by the enterprise.
(2) Personal property purchased by a not-for-profit
Illinois county fair association for use in conducting,
operating, or promoting the county fair.
(3) Personal property purchased by any not-for-profit arts
or cultural organization that establishes, by proof required
by the Department by rule, that it has received an exemption
under Section 501(c)(3) of the Internal Revenue Code and that
is organized and operated primarily for the presentation or
support of arts or cultural programming, activities, or
services. These organizations include, but are not limited to,
music and dramatic arts organizations such as symphony
orchestras and theatrical groups, arts and cultural service
organizations, local arts councils, visual arts organizations,
and media arts organizations. On and after July 1, 2001 (the
effective date of Public Act 92-35), however, an entity
otherwise eligible for this exemption shall not make tax-free
purchases unless it has an active identification number issued
by the Department.
(4) Legal tender, currency, medallions, or gold or silver
coinage issued by the State of Illinois, the government of the
United States of America, or the government of any foreign
country, and bullion.
(5) Until July 1, 2003 and beginning again on September 1,
2004 through August 30, 2014, graphic arts machinery and
equipment, including repair and replacement parts, both new
and used, and including that manufactured on special order or
purchased for lease, certified by the purchaser to be used
primarily for graphic arts production. Equipment includes
chemicals or chemicals acting as catalysts but only if the
chemicals or chemicals acting as catalysts effect a direct and
immediate change upon a graphic arts product. Beginning on
July 1, 2017, graphic arts machinery and equipment is included
in the manufacturing and assembling machinery and equipment
exemption under Section 2 of this Act.
(6) Personal property sold by a teacher-sponsored student
organization affiliated with an elementary or secondary school
located in Illinois.
(7) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by the
purchaser to be used primarily for production agriculture or
State or federal agricultural programs, including individual
replacement parts for the machinery and equipment, including
machinery and equipment purchased for lease, and including
implements of husbandry defined in Section 1-130 of the
Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (7). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from a
motor vehicle required to be licensed and units sold mounted
on a motor vehicle required to be licensed if the selling price
of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters, seeders,
or spreaders. Precision farming equipment includes, but is not
limited to, soil testing sensors, computers, monitors,
software, global positioning and mapping systems, and other
such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in the
computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not limited
to, the collection, monitoring, and correlation of animal and
crop data for the purpose of formulating animal diets and
agricultural chemicals. This item (7) is exempt from the
provisions of Section 3-55.
(8) Until June 30, 2013, fuel and petroleum products sold
to or used by an air common carrier, certified by the carrier
to be used for consumption, shipment, or storage in the
conduct of its business as an air common carrier, for a flight
destined for or returning from a location or locations outside
the United States without regard to previous or subsequent
domestic stopovers.
Beginning July 1, 2013, fuel and petroleum products sold
to or used by an air carrier, certified by the carrier to be
used for consumption, shipment, or storage in the conduct of
its business as an air common carrier, for a flight that (i) is
engaged in foreign trade or is engaged in trade between the
United States and any of its possessions and (ii) transports
at least one individual or package for hire from the city of
origination to the city of final destination on the same
aircraft, without regard to a change in the flight number of
that aircraft.
(9) Proceeds of mandatory service charges separately
stated on customers' bills for the purchase and consumption of
food and beverages, to the extent that the proceeds of the
service charge are in fact turned over as tips or as a
substitute for tips to the employees who participate directly
in preparing, serving, hosting or cleaning up the food or
beverage function with respect to which the service charge is
imposed.
(10) Until July 1, 2003, oil field exploration, drilling,
and production equipment, including (i) rigs and parts of
rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
pipe and tubular goods, including casing and drill strings,
(iii) pumps and pump-jack units, (iv) storage tanks and flow
lines, (v) any individual replacement part for oil field
exploration, drilling, and production equipment, and (vi)
machinery and equipment purchased for lease; but excluding
motor vehicles required to be registered under the Illinois
Vehicle Code.
(11) Photoprocessing machinery and equipment, including
repair and replacement parts, both new and used, including
that manufactured on special order, certified by the purchaser
to be used primarily for photoprocessing, and including
photoprocessing machinery and equipment purchased for lease.
(12) Until July 1, 2023, coal and aggregate exploration,
mining, off-highway hauling, processing, maintenance, and
reclamation equipment, including replacement parts and
equipment, and including equipment purchased for lease, but
excluding motor vehicles required to be registered under the
Illinois Vehicle Code. The changes made to this Section by
Public Act 97-767 apply on and after July 1, 2003, but no claim
for credit or refund is allowed on or after August 16, 2013
(the effective date of Public Act 98-456) for such taxes paid
during the period beginning July 1, 2003 and ending on August
16, 2013 (the effective date of Public Act 98-456).
(13) Beginning January 1, 1992 and through June 30, 2016,
food for human consumption that is to be consumed off the
premises where it is sold (other than alcoholic beverages,
soft drinks and food that has been prepared for immediate
consumption) and prescription and non-prescription medicines,
drugs, medical appliances, and insulin, urine testing
materials, syringes, and needles used by diabetics, for human
use, when purchased for use by a person receiving medical
assistance under Article V of the Illinois Public Aid Code who
resides in a licensed long-term care facility, as defined in
the Nursing Home Care Act, or in a licensed facility as defined
in the ID/DD Community Care Act, the MC/DD Act, or the
Specialized Mental Health Rehabilitation Act of 2013.
(14) Semen used for artificial insemination of livestock
for direct agricultural production.
(15) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes. This item (15) is exempt from the
provisions of Section 3-55, and the exemption provided for
under this item (15) applies for all periods beginning May 30,
1995, but no claim for credit or refund is allowed on or after
January 1, 2008 (the effective date of Public Act 95-88) for
such taxes paid during the period beginning May 30, 2000 and
ending on January 1, 2008 (the effective date of Public Act
95-88).
(16) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients sold to a lessor
who leases the equipment, under a lease of one year or longer
executed or in effect at the time of the purchase, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act.
(17) Personal property sold to a lessor who leases the
property, under a lease of one year or longer executed or in
effect at the time of the purchase, to a governmental body that
has been issued an active tax exemption identification number
by the Department under Section 1g of the Retailers'
Occupation Tax Act.
(18) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally declared
disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to a
corporation, society, association, foundation, or institution
that has been issued a sales tax exemption identification
number by the Department that assists victims of the disaster
who reside within the declared disaster area.
(19) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities located
in the declared disaster area within 6 months after the
disaster.
(20) Beginning July 1, 1999, game or game birds sold at a
"game breeding and hunting preserve area" as that term is used
in the Wildlife Code. This paragraph is exempt from the
provisions of Section 3-55.
(21) A motor vehicle, as that term is defined in Section
1-146 of the Illinois Vehicle Code, that is donated to a
corporation, limited liability company, society, association,
foundation, or institution that is determined by the
Department to be organized and operated exclusively for
educational purposes. For purposes of this exemption, "a
corporation, limited liability company, society, association,
foundation, or institution organized and operated exclusively
for educational purposes" means all tax-supported public
schools, private schools that offer systematic instruction in
useful branches of learning by methods common to public
schools and that compare favorably in their scope and
intensity with the course of study presented in tax-supported
schools, and vocational or technical schools or institutes
organized and operated exclusively to provide a course of
study of not less than 6 weeks duration and designed to prepare
individuals to follow a trade or to pursue a manual,
technical, mechanical, industrial, business, or commercial
occupation.
(22) Beginning January 1, 2000, personal property,
including food, purchased through fundraising events for the
benefit of a public or private elementary or secondary school,
a group of those schools, or one or more school districts if
the events are sponsored by an entity recognized by the school
district that consists primarily of volunteers and includes
parents and teachers of the school children. This paragraph
does not apply to fundraising events (i) for the benefit of
private home instruction or (ii) for which the fundraising
entity purchases the personal property sold at the events from
another individual or entity that sold the property for the
purpose of resale by the fundraising entity and that profits
from the sale to the fundraising entity. This paragraph is
exempt from the provisions of Section 3-55.
(23) Beginning January 1, 2000 and through December 31,
2001, new or used automatic vending machines that prepare and
serve hot food and beverages, including coffee, soup, and
other items, and replacement parts for these machines.
Beginning January 1, 2002 and through June 30, 2003, machines
and parts for machines used in commercial, coin-operated
amusement and vending business if a use or occupation tax is
paid on the gross receipts derived from the use of the
commercial, coin-operated amusement and vending machines. This
paragraph is exempt from the provisions of Section 3-55.
(24) Beginning on August 2, 2001 (the effective date of
Public Act 92-227), computers and communications equipment
utilized for any hospital purpose and equipment used in the
diagnosis, analysis, or treatment of hospital patients sold to
a lessor who leases the equipment, under a lease of one year or
longer executed or in effect at the time of the purchase, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. This paragraph is exempt
from the provisions of Section 3-55.
(25) Beginning on August 2, 2001 (the effective date of
Public Act 92-227), personal property sold to a lessor who
leases the property, under a lease of one year or longer
executed or in effect at the time of the purchase, to a
governmental body that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. This paragraph is exempt
from the provisions of Section 3-55.
(26) Beginning on January 1, 2002 and through June 30,
2016, tangible personal property purchased from an Illinois
retailer by a taxpayer engaged in centralized purchasing
activities in Illinois who will, upon receipt of the property
in Illinois, temporarily store the property in Illinois (i)
for the purpose of subsequently transporting it outside this
State for use or consumption thereafter solely outside this
State or (ii) for the purpose of being processed, fabricated,
or manufactured into, attached to, or incorporated into other
tangible personal property to be transported outside this
State and thereafter used or consumed solely outside this
State. The Director of Revenue shall, pursuant to rules
adopted in accordance with the Illinois Administrative
Procedure Act, issue a permit to any taxpayer in good standing
with the Department who is eligible for the exemption under
this paragraph (26). The permit issued under this paragraph
(26) shall authorize the holder, to the extent and in the
manner specified in the rules adopted under this Act, to
purchase tangible personal property from a retailer exempt
from the taxes imposed by this Act. Taxpayers shall maintain
all necessary books and records to substantiate the use and
consumption of all such tangible personal property outside of
the State of Illinois.
(27) Beginning January 1, 2008, tangible personal property
used in the construction or maintenance of a community water
supply, as defined under Section 3.145 of the Environmental
Protection Act, that is operated by a not-for-profit
corporation that holds a valid water supply permit issued
under Title IV of the Environmental Protection Act. This
paragraph is exempt from the provisions of Section 3-55.
(28) Tangible personal property sold to a
public-facilities corporation, as described in Section
11-65-10 of the Illinois Municipal Code, for purposes of
constructing or furnishing a municipal convention hall, but
only if the legal title to the municipal convention hall is
transferred to the municipality without any further
consideration by or on behalf of the municipality at the time
of the completion of the municipal convention hall or upon the
retirement or redemption of any bonds or other debt
instruments issued by the public-facilities corporation in
connection with the development of the municipal convention
hall. This exemption includes existing public-facilities
corporations as provided in Section 11-65-25 of the Illinois
Municipal Code. This paragraph is exempt from the provisions
of Section 3-55.
(29) Beginning January 1, 2010 and continuing through
December 31, 2024, materials, parts, equipment, components,
and furnishings incorporated into or upon an aircraft as part
of the modification, refurbishment, completion, replacement,
repair, or maintenance of the aircraft. This exemption
includes consumable supplies used in the modification,
refurbishment, completion, replacement, repair, and
maintenance of aircraft, but excludes any materials, parts,
equipment, components, and consumable supplies used in the
modification, replacement, repair, and maintenance of aircraft
engines or power plants, whether such engines or power plants
are installed or uninstalled upon any such aircraft.
"Consumable supplies" include, but are not limited to,
adhesive, tape, sandpaper, general purpose lubricants,
cleaning solution, latex gloves, and protective films. This
exemption applies only to the transfer of qualifying tangible
personal property incident to the modification, refurbishment,
completion, replacement, repair, or maintenance of an aircraft
by persons who (i) hold an Air Agency Certificate and are
empowered to operate an approved repair station by the Federal
Aviation Administration, (ii) have a Class IV Rating, and
(iii) conduct operations in accordance with Part 145 of the
Federal Aviation Regulations. The exemption does not include
aircraft operated by a commercial air carrier providing
scheduled passenger air service pursuant to authority issued
under Part 121 or Part 129 of the Federal Aviation
Regulations. The changes made to this paragraph (29) by Public
Act 98-534 are declarative of existing law. It is the intent of
the General Assembly that the exemption under this paragraph
(29) applies continuously from January 1, 2010 through
December 31, 2024; however, no claim for credit or refund is
allowed for taxes paid as a result of the disallowance of this
exemption on or after January 1, 2015 and prior to the
effective date of this amendatory Act of the 101st General
Assembly.
(30) Beginning January 1, 2017 and through December 31,
2026, menstrual pads, tampons, and menstrual cups.
(31) Tangible personal property transferred to a purchaser
who is exempt from tax by operation of federal law. This
paragraph is exempt from the provisions of Section 3-55.
(32) Qualified tangible personal property used in the
construction or operation of a data center that has been
granted a certificate of exemption by the Department of
Commerce and Economic Opportunity, whether that tangible
personal property is purchased by the owner, operator, or
tenant of the data center or by a contractor or subcontractor
of the owner, operator, or tenant. Data centers that would
have qualified for a certificate of exemption prior to January
1, 2020 had this amendatory Act of the 101st General Assembly
been in effect, may apply for and obtain an exemption for
subsequent purchases of computer equipment or enabling
software purchased or leased to upgrade, supplement, or
replace computer equipment or enabling software purchased or
leased in the original investment that would have qualified.
The Department of Commerce and Economic Opportunity shall
grant a certificate of exemption under this item (32) to
qualified data centers as defined by Section 605-1025 of the
Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
For the purposes of this item (32):
"Data center" means a building or a series of
buildings rehabilitated or constructed to house working
servers in one physical location or multiple sites within
the State of Illinois.
"Qualified tangible personal property" means:
electrical systems and equipment; climate control and
chilling equipment and systems; mechanical systems and
equipment; monitoring and secure systems; emergency
generators; hardware; computers; servers; data storage
devices; network connectivity equipment; racks; cabinets;
telecommunications cabling infrastructure; raised floor
systems; peripheral components or systems; software;
mechanical, electrical, or plumbing systems; battery
systems; cooling systems and towers; temperature control
systems; other cabling; and other data center
infrastructure equipment and systems necessary to operate
qualified tangible personal property, including fixtures;
and component parts of any of the foregoing, including
installation, maintenance, repair, refurbishment, and
replacement of qualified tangible personal property to
generate, transform, transmit, distribute, or manage
electricity necessary to operate qualified tangible
personal property; and all other tangible personal
property that is essential to the operations of a computer
data center. The term "qualified tangible personal
property" also includes building materials physically
incorporated in to the qualifying data center. To document
the exemption allowed under this Section, the retailer
must obtain from the purchaser a copy of the certificate
of eligibility issued by the Department of Commerce and
Economic Opportunity.
This item (32) is exempt from the provisions of Section
3-55.
(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;
100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.
7-12-19; 101-629, eff. 2-5-20.)
(35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
Sec. 3-10. Rate of tax. Unless otherwise provided in this
Section, the tax imposed by this Act is at the rate of 6.25% of
the "selling price", as defined in Section 2 of the Service Use
Tax Act, of the tangible personal property. For the purpose of
computing this tax, in no event shall the "selling price" be
less than the cost price to the serviceman of the tangible
personal property transferred. The selling price of each item
of tangible personal property transferred as an incident of a
sale of service may be shown as a distinct and separate item on
the serviceman's billing to the service customer. If the
selling price is not so shown, the selling price of the
tangible personal property is deemed to be 50% of the
serviceman's entire billing to the service customer. When,
however, a serviceman contracts to design, develop, and
produce special order machinery or equipment, the tax imposed
by this Act shall be based on the serviceman's cost price of
the tangible personal property transferred incident to the
completion of the contract.
Beginning on July 1, 2000 and through December 31, 2000,
with respect to motor fuel, as defined in Section 1.1 of the
Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
the Use Tax Act, the tax is imposed at the rate of 1.25%.
With respect to gasohol, as defined in the Use Tax Act, the
tax imposed by this Act shall apply to (i) 70% of the cost
price of property transferred as an incident to the sale of
service on or after January 1, 1990, and before July 1, 2003,
(ii) 80% of the selling price of property transferred as an
incident to the sale of service on or after July 1, 2003 and on
or before July 1, 2017, and (iii) 100% of the cost price
thereafter. If, at any time, however, the tax under this Act on
sales of gasohol, as defined in the Use Tax Act, is imposed at
the rate of 1.25%, then the tax imposed by this Act applies to
100% of the proceeds of sales of gasohol made during that time.
With respect to majority blended ethanol fuel, as defined
in the Use Tax Act, the tax imposed by this Act does not apply
to the selling price of property transferred as an incident to
the sale of service on or after July 1, 2003 and on or before
December 31, 2023 but applies to 100% of the selling price
thereafter.
With respect to biodiesel blends, as defined in the Use
Tax Act, with no less than 1% and no more than 10% biodiesel,
the tax imposed by this Act applies to (i) 80% of the selling
price of property transferred as an incident to the sale of
service on or after July 1, 2003 and on or before December 31,
2018 and (ii) 100% of the proceeds of the selling price
thereafter. If, at any time, however, the tax under this Act on
sales of biodiesel blends, as defined in the Use Tax Act, with
no less than 1% and no more than 10% biodiesel is imposed at
the rate of 1.25%, then the tax imposed by this Act applies to
100% of the proceeds of sales of biodiesel blends with no less
than 1% and no more than 10% biodiesel made during that time.
With respect to 100% biodiesel, as defined in the Use Tax
Act, and biodiesel blends, as defined in the Use Tax Act, with
more than 10% but no more than 99% biodiesel material, the tax
imposed by this Act does not apply to the proceeds of the
selling price of property transferred as an incident to the
sale of service on or after July 1, 2003 and on or before
December 31, 2023 but applies to 100% of the selling price
thereafter.
At the election of any registered serviceman made for each
fiscal year, sales of service in which the aggregate annual
cost price of tangible personal property transferred as an
incident to the sales of service is less than 35%, or 75% in
the case of servicemen transferring prescription drugs or
servicemen engaged in graphic arts production, of the
aggregate annual total gross receipts from all sales of
service, the tax imposed by this Act shall be based on the
serviceman's cost price of the tangible personal property
transferred incident to the sale of those services.
The tax shall be imposed at the rate of 1% on food prepared
for immediate consumption and transferred incident to a sale
of service subject to this Act or the Service Occupation Tax
Act by an entity licensed under the Hospital Licensing Act,
the Nursing Home Care Act, the Assisted Living and Shared
Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
Specialized Mental Health Rehabilitation Act of 2013, or the
Child Care Act of 1969, or an entity that holds a permit issued
pursuant to the Life Care Facilities Act. The tax shall also be
imposed at the rate of 1% on food for human consumption that is
to be consumed off the premises where it is sold (other than
alcoholic beverages, food consisting of or infused with adult
use cannabis, soft drinks, and food that has been prepared for
immediate consumption and is not otherwise included in this
paragraph) and prescription and nonprescription medicines,
drugs, medical appliances, products classified as Class III
medical devices by the United States Food and Drug
Administration that are used for cancer treatment pursuant to
a prescription, as well as any accessories and components
related to those devices, modifications to a motor vehicle for
the purpose of rendering it usable by a person with a
disability, and insulin, blood sugar testing materials,
syringes, and needles used by human diabetics. For the
purposes of this Section, until September 1, 2009: the term
"soft drinks" means any complete, finished, ready-to-use,
non-alcoholic drink, whether carbonated or not, including but
not limited to soda water, cola, fruit juice, vegetable juice,
carbonated water, and all other preparations commonly known as
soft drinks of whatever kind or description that are contained
in any closed or sealed can, carton, or container, regardless
of size; but "soft drinks" does not include coffee, tea,
non-carbonated water, infant formula, milk or milk products as
defined in the Grade A Pasteurized Milk and Milk Products Act,
or drinks containing 50% or more natural fruit or vegetable
juice.
Notwithstanding any other provisions of this Act,
beginning September 1, 2009, "soft drinks" means non-alcoholic
beverages that contain natural or artificial sweeteners. "Soft
drinks" do not include beverages that contain milk or milk
products, soy, rice or similar milk substitutes, or greater
than 50% of vegetable or fruit juice by volume.
Until August 1, 2009, and notwithstanding any other
provisions of this Act, "food for human consumption that is to
be consumed off the premises where it is sold" includes all
food sold through a vending machine, except soft drinks and
food products that are dispensed hot from a vending machine,
regardless of the location of the vending machine. Beginning
August 1, 2009, and notwithstanding any other provisions of
this Act, "food for human consumption that is to be consumed
off the premises where it is sold" includes all food sold
through a vending machine, except soft drinks, candy, and food
products that are dispensed hot from a vending machine,
regardless of the location of the vending machine.
Notwithstanding any other provisions of this Act,
beginning September 1, 2009, "food for human consumption that
is to be consumed off the premises where it is sold" does not
include candy. For purposes of this Section, "candy" means a
preparation of sugar, honey, or other natural or artificial
sweeteners in combination with chocolate, fruits, nuts or
other ingredients or flavorings in the form of bars, drops, or
pieces. "Candy" does not include any preparation that contains
flour or requires refrigeration.
Notwithstanding any other provisions of this Act,
beginning September 1, 2009, "nonprescription medicines and
drugs" does not include grooming and hygiene products. For
purposes of this Section, "grooming and hygiene products"
includes, but is not limited to, soaps and cleaning solutions,
shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
lotions and screens, unless those products are available by
prescription only, regardless of whether the products meet the
definition of "over-the-counter-drugs". For the purposes of
this paragraph, "over-the-counter-drug" means a drug for human
use that contains a label that identifies the product as a drug
as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
label includes:
(A) A "Drug Facts" panel; or
(B) A statement of the "active ingredient(s)" with a
list of those ingredients contained in the compound,
substance or preparation.
Beginning on January 1, 2014 (the effective date of Public
Act 98-122), "prescription and nonprescription medicines and
drugs" includes medical cannabis purchased from a registered
dispensing organization under the Compassionate Use of Medical
Cannabis Program Act.
As used in this Section, "adult use cannabis" means
cannabis subject to tax under the Cannabis Cultivation
Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
and does not include cannabis subject to tax under the
Compassionate Use of Medical Cannabis Program Act.
(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
102-4, eff. 4-27-21.)
Section 30-30. The Retailers' Occupation Tax Act is
amended by changing Section 2-5 as follows:
(35 ILCS 120/2-5)
Sec. 2-5. Exemptions. Gross receipts from proceeds from
the sale of the following tangible personal property are
exempt from the tax imposed by this Act:
(1) Farm chemicals.
(2) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by
the purchaser to be used primarily for production
agriculture or State or federal agricultural programs,
including individual replacement parts for the machinery
and equipment, including machinery and equipment purchased
for lease, and including implements of husbandry defined
in Section 1-130 of the Illinois Vehicle Code, farm
machinery and agricultural chemical and fertilizer
spreaders, and nurse wagons required to be registered
under Section 3-809 of the Illinois Vehicle Code, but
excluding other motor vehicles required to be registered
under the Illinois Vehicle Code. Horticultural polyhouses
or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery
and equipment under this item (2). Agricultural chemical
tender tanks and dry boxes shall include units sold
separately from a motor vehicle required to be licensed
and units sold mounted on a motor vehicle required to be
licensed, if the selling price of the tender is separately
stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but
not limited to, tractors, harvesters, sprayers, planters,
seeders, or spreaders. Precision farming equipment
includes, but is not limited to, soil testing sensors,
computers, monitors, software, global positioning and
mapping systems, and other such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in
the computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not
limited to, the collection, monitoring, and correlation of
animal and crop data for the purpose of formulating animal
diets and agricultural chemicals. This item (2) is exempt
from the provisions of Section 2-70.
(3) Until July 1, 2003, distillation machinery and
equipment, sold as a unit or kit, assembled or installed
by the retailer, certified by the user to be used only for
the production of ethyl alcohol that will be used for
consumption as motor fuel or as a component of motor fuel
for the personal use of the user, and not subject to sale
or resale.
(4) Until July 1, 2003 and beginning again September
1, 2004 through August 30, 2014, graphic arts machinery
and equipment, including repair and replacement parts,
both new and used, and including that manufactured on
special order or purchased for lease, certified by the
purchaser to be used primarily for graphic arts
production. Equipment includes chemicals or chemicals
acting as catalysts but only if the chemicals or chemicals
acting as catalysts effect a direct and immediate change
upon a graphic arts product. Beginning on July 1, 2017,
graphic arts machinery and equipment is included in the
manufacturing and assembling machinery and equipment
exemption under paragraph (14).
(5) A motor vehicle that is used for automobile
renting, as defined in the Automobile Renting Occupation
and Use Tax Act. This paragraph is exempt from the
provisions of Section 2-70.
(6) Personal property sold by a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(7) Until July 1, 2003, proceeds of that portion of
the selling price of a passenger car the sale of which is
subject to the Replacement Vehicle Tax.
(8) Personal property sold to an Illinois county fair
association for use in conducting, operating, or promoting
the county fair.
(9) Personal property sold to a not-for-profit arts or
cultural organization that establishes, by proof required
by the Department by rule, that it has received an
exemption under Section 501(c)(3) of the Internal Revenue
Code and that is organized and operated primarily for the
presentation or support of arts or cultural programming,
activities, or services. These organizations include, but
are not limited to, music and dramatic arts organizations
such as symphony orchestras and theatrical groups, arts
and cultural service organizations, local arts councils,
visual arts organizations, and media arts organizations.
On and after July 1, 2001 (the effective date of Public Act
92-35), however, an entity otherwise eligible for this
exemption shall not make tax-free purchases unless it has
an active identification number issued by the Department.
(10) Personal property sold by a corporation, society,
association, foundation, institution, or organization,
other than a limited liability company, that is organized
and operated as a not-for-profit service enterprise for
the benefit of persons 65 years of age or older if the
personal property was not purchased by the enterprise for
the purpose of resale by the enterprise.
(11) Personal property sold to a governmental body, to
a corporation, society, association, foundation, or
institution organized and operated exclusively for
charitable, religious, or educational purposes, or to a
not-for-profit corporation, society, association,
foundation, institution, or organization that has no
compensated officers or employees and that is organized
and operated primarily for the recreation of persons 55
years of age or older. A limited liability company may
qualify for the exemption under this paragraph only if the
limited liability company is organized and operated
exclusively for educational purposes. On and after July 1,
1987, however, no entity otherwise eligible for this
exemption shall make tax-free purchases unless it has an
active identification number issued by the Department.
(12) (Blank).
(12-5) On and after July 1, 2003 and through June 30,
2004, motor vehicles of the second division with a gross
vehicle weight in excess of 8,000 pounds that are subject
to the commercial distribution fee imposed under Section
3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
2004 and through June 30, 2005, the use in this State of
motor vehicles of the second division: (i) with a gross
vehicle weight rating in excess of 8,000 pounds; (ii) that
are subject to the commercial distribution fee imposed
under Section 3-815.1 of the Illinois Vehicle Code; and
(iii) that are primarily used for commercial purposes.
Through June 30, 2005, this exemption applies to repair
and replacement parts added after the initial purchase of
such a motor vehicle if that motor vehicle is used in a
manner that would qualify for the rolling stock exemption
otherwise provided for in this Act. For purposes of this
paragraph, "used for commercial purposes" means the
transportation of persons or property in furtherance of
any commercial or industrial enterprise whether for-hire
or not.
(13) Proceeds from sales to owners, lessors, or
shippers of tangible personal property that is utilized by
interstate carriers for hire for use as rolling stock
moving in interstate commerce and equipment operated by a
telecommunications provider, licensed as a common carrier
by the Federal Communications Commission, which is
permanently installed in or affixed to aircraft moving in
interstate commerce.
(14) Machinery and equipment that will be used by the
purchaser, or a lessee of the purchaser, primarily in the
process of manufacturing or assembling tangible personal
property for wholesale or retail sale or lease, whether
the sale or lease is made directly by the manufacturer or
by some other person, whether the materials used in the
process are owned by the manufacturer or some other
person, or whether the sale or lease is made apart from or
as an incident to the seller's engaging in the service
occupation of producing machines, tools, dies, jigs,
patterns, gauges, or other similar items of no commercial
value on special order for a particular purchaser. The
exemption provided by this paragraph (14) does not include
machinery and equipment used in (i) the generation of
electricity for wholesale or retail sale; (ii) the
generation or treatment of natural or artificial gas for
wholesale or retail sale that is delivered to customers
through pipes, pipelines, or mains; or (iii) the treatment
of water for wholesale or retail sale that is delivered to
customers through pipes, pipelines, or mains. The
provisions of Public Act 98-583 are declaratory of
existing law as to the meaning and scope of this
exemption. Beginning on July 1, 2017, the exemption
provided by this paragraph (14) includes, but is not
limited to, graphic arts machinery and equipment, as
defined in paragraph (4) of this Section.
(15) Proceeds of mandatory service charges separately
stated on customers' bills for purchase and consumption of
food and beverages, to the extent that the proceeds of the
service charge are in fact turned over as tips or as a
substitute for tips to the employees who participate
directly in preparing, serving, hosting or cleaning up the
food or beverage function with respect to which the
service charge is imposed.
(16) Tangible personal property sold to a purchaser if
the purchaser is exempt from use tax by operation of
federal law. This paragraph is exempt from the provisions
of Section 2-70.
(17) Tangible personal property sold to a common
carrier by rail or motor that receives the physical
possession of the property in Illinois and that transports
the property, or shares with another common carrier in the
transportation of the property, out of Illinois on a
standard uniform bill of lading showing the seller of the
property as the shipper or consignor of the property to a
destination outside Illinois, for use outside Illinois.
(18) Legal tender, currency, medallions, or gold or
silver coinage issued by the State of Illinois, the
government of the United States of America, or the
government of any foreign country, and bullion.
(19) Until July 1, 2003, oil field exploration,
drilling, and production equipment, including (i) rigs and
parts of rigs, rotary rigs, cable tool rigs, and workover
rigs, (ii) pipe and tubular goods, including casing and
drill strings, (iii) pumps and pump-jack units, (iv)
storage tanks and flow lines, (v) any individual
replacement part for oil field exploration, drilling, and
production equipment, and (vi) machinery and equipment
purchased for lease; but excluding motor vehicles required
to be registered under the Illinois Vehicle Code.
(20) Photoprocessing machinery and equipment,
including repair and replacement parts, both new and used,
including that manufactured on special order, certified by
the purchaser to be used primarily for photoprocessing,
and including photoprocessing machinery and equipment
purchased for lease.
(21) Until July 1, 2023, coal and aggregate
exploration, mining, off-highway hauling, processing,
maintenance, and reclamation equipment, including
replacement parts and equipment, and including equipment
purchased for lease, but excluding motor vehicles required
to be registered under the Illinois Vehicle Code. The
changes made to this Section by Public Act 97-767 apply on
and after July 1, 2003, but no claim for credit or refund
is allowed on or after August 16, 2013 (the effective date
of Public Act 98-456) for such taxes paid during the
period beginning July 1, 2003 and ending on August 16,
2013 (the effective date of Public Act 98-456).
(22) Until June 30, 2013, fuel and petroleum products
sold to or used by an air carrier, certified by the carrier
to be used for consumption, shipment, or storage in the
conduct of its business as an air common carrier, for a
flight destined for or returning from a location or
locations outside the United States without regard to
previous or subsequent domestic stopovers.
Beginning July 1, 2013, fuel and petroleum products
sold to or used by an air carrier, certified by the carrier
to be used for consumption, shipment, or storage in the
conduct of its business as an air common carrier, for a
flight that (i) is engaged in foreign trade or is engaged
in trade between the United States and any of its
possessions and (ii) transports at least one individual or
package for hire from the city of origination to the city
of final destination on the same aircraft, without regard
to a change in the flight number of that aircraft.
(23) A transaction in which the purchase order is
received by a florist who is located outside Illinois, but
who has a florist located in Illinois deliver the property
to the purchaser or the purchaser's donee in Illinois.
(24) Fuel consumed or used in the operation of ships,
barges, or vessels that are used primarily in or for the
transportation of property or the conveyance of persons
for hire on rivers bordering on this State if the fuel is
delivered by the seller to the purchaser's barge, ship, or
vessel while it is afloat upon that bordering river.
(25) Except as provided in item (25-5) of this
Section, a motor vehicle sold in this State to a
nonresident even though the motor vehicle is delivered to
the nonresident in this State, if the motor vehicle is not
to be titled in this State, and if a drive-away permit is
issued to the motor vehicle as provided in Section 3-603
of the Illinois Vehicle Code or if the nonresident
purchaser has vehicle registration plates to transfer to
the motor vehicle upon returning to his or her home state.
The issuance of the drive-away permit or having the
out-of-state registration plates to be transferred is
prima facie evidence that the motor vehicle will not be
titled in this State.
(25-5) The exemption under item (25) does not apply if
the state in which the motor vehicle will be titled does
not allow a reciprocal exemption for a motor vehicle sold
and delivered in that state to an Illinois resident but
titled in Illinois. The tax collected under this Act on
the sale of a motor vehicle in this State to a resident of
another state that does not allow a reciprocal exemption
shall be imposed at a rate equal to the state's rate of tax
on taxable property in the state in which the purchaser is
a resident, except that the tax shall not exceed the tax
that would otherwise be imposed under this Act. At the
time of the sale, the purchaser shall execute a statement,
signed under penalty of perjury, of his or her intent to
title the vehicle in the state in which the purchaser is a
resident within 30 days after the sale and of the fact of
the payment to the State of Illinois of tax in an amount
equivalent to the state's rate of tax on taxable property
in his or her state of residence and shall submit the
statement to the appropriate tax collection agency in his
or her state of residence. In addition, the retailer must
retain a signed copy of the statement in his or her
records. Nothing in this item shall be construed to
require the removal of the vehicle from this state
following the filing of an intent to title the vehicle in
the purchaser's state of residence if the purchaser titles
the vehicle in his or her state of residence within 30 days
after the date of sale. The tax collected under this Act in
accordance with this item (25-5) shall be proportionately
distributed as if the tax were collected at the 6.25%
general rate imposed under this Act.
(25-7) Beginning on July 1, 2007, no tax is imposed
under this Act on the sale of an aircraft, as defined in
Section 3 of the Illinois Aeronautics Act, if all of the
following conditions are met:
(1) the aircraft leaves this State within 15 days
after the later of either the issuance of the final
billing for the sale of the aircraft, or the
authorized approval for return to service, completion
of the maintenance record entry, and completion of the
test flight and ground test for inspection, as
required by 14 C.F.R. 91.407;
(2) the aircraft is not based or registered in
this State after the sale of the aircraft; and
(3) the seller retains in his or her books and
records and provides to the Department a signed and
dated certification from the purchaser, on a form
prescribed by the Department, certifying that the
requirements of this item (25-7) are met. The
certificate must also include the name and address of
the purchaser, the address of the location where the
aircraft is to be titled or registered, the address of
the primary physical location of the aircraft, and
other information that the Department may reasonably
require.
For purposes of this item (25-7):
"Based in this State" means hangared, stored, or
otherwise used, excluding post-sale customizations as
defined in this Section, for 10 or more days in each
12-month period immediately following the date of the sale
of the aircraft.
"Registered in this State" means an aircraft
registered with the Department of Transportation,
Aeronautics Division, or titled or registered with the
Federal Aviation Administration to an address located in
this State.
This paragraph (25-7) is exempt from the provisions of
Section 2-70.
(26) Semen used for artificial insemination of
livestock for direct agricultural production.
(27) Horses, or interests in horses, registered with
and meeting the requirements of any of the Arabian Horse
Club Registry of America, Appaloosa Horse Club, American
Quarter Horse Association, United States Trotting
Association, or Jockey Club, as appropriate, used for
purposes of breeding or racing for prizes. This item (27)
is exempt from the provisions of Section 2-70, and the
exemption provided for under this item (27) applies for
all periods beginning May 30, 1995, but no claim for
credit or refund is allowed on or after January 1, 2008
(the effective date of Public Act 95-88) for such taxes
paid during the period beginning May 30, 2000 and ending
on January 1, 2008 (the effective date of Public Act
95-88).
(28) Computers and communications equipment utilized
for any hospital purpose and equipment used in the
diagnosis, analysis, or treatment of hospital patients
sold to a lessor who leases the equipment, under a lease of
one year or longer executed or in effect at the time of the
purchase, to a hospital that has been issued an active tax
exemption identification number by the Department under
Section 1g of this Act.
(29) Personal property sold to a lessor who leases the
property, under a lease of one year or longer executed or
in effect at the time of the purchase, to a governmental
body that has been issued an active tax exemption
identification number by the Department under Section 1g
of this Act.
(30) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on
or before December 31, 2004, personal property that is
donated for disaster relief to be used in a State or
federally declared disaster area in Illinois or bordering
Illinois by a manufacturer or retailer that is registered
in this State to a corporation, society, association,
foundation, or institution that has been issued a sales
tax exemption identification number by the Department that
assists victims of the disaster who reside within the
declared disaster area.
(31) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on
or before December 31, 2004, personal property that is
used in the performance of infrastructure repairs in this
State, including but not limited to municipal roads and
streets, access roads, bridges, sidewalks, waste disposal
systems, water and sewer line extensions, water
distribution and purification facilities, storm water
drainage and retention facilities, and sewage treatment
facilities, resulting from a State or federally declared
disaster in Illinois or bordering Illinois when such
repairs are initiated on facilities located in the
declared disaster area within 6 months after the disaster.
(32) Beginning July 1, 1999, game or game birds sold
at a "game breeding and hunting preserve area" as that
term is used in the Wildlife Code. This paragraph is
exempt from the provisions of Section 2-70.
(33) A motor vehicle, as that term is defined in
Section 1-146 of the Illinois Vehicle Code, that is
donated to a corporation, limited liability company,
society, association, foundation, or institution that is
determined by the Department to be organized and operated
exclusively for educational purposes. For purposes of this
exemption, "a corporation, limited liability company,
society, association, foundation, or institution organized
and operated exclusively for educational purposes" means
all tax-supported public schools, private schools that
offer systematic instruction in useful branches of
learning by methods common to public schools and that
compare favorably in their scope and intensity with the
course of study presented in tax-supported schools, and
vocational or technical schools or institutes organized
and operated exclusively to provide a course of study of
not less than 6 weeks duration and designed to prepare
individuals to follow a trade or to pursue a manual,
technical, mechanical, industrial, business, or commercial
occupation.
(34) Beginning January 1, 2000, personal property,
including food, purchased through fundraising events for
the benefit of a public or private elementary or secondary
school, a group of those schools, or one or more school
districts if the events are sponsored by an entity
recognized by the school district that consists primarily
of volunteers and includes parents and teachers of the
school children. This paragraph does not apply to
fundraising events (i) for the benefit of private home
instruction or (ii) for which the fundraising entity
purchases the personal property sold at the events from
another individual or entity that sold the property for
the purpose of resale by the fundraising entity and that
profits from the sale to the fundraising entity. This
paragraph is exempt from the provisions of Section 2-70.
(35) Beginning January 1, 2000 and through December
31, 2001, new or used automatic vending machines that
prepare and serve hot food and beverages, including
coffee, soup, and other items, and replacement parts for
these machines. Beginning January 1, 2002 and through June
30, 2003, machines and parts for machines used in
commercial, coin-operated amusement and vending business
if a use or occupation tax is paid on the gross receipts
derived from the use of the commercial, coin-operated
amusement and vending machines. This paragraph is exempt
from the provisions of Section 2-70.
(35-5) Beginning August 23, 2001 and through June 30,
2016, food for human consumption that is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks, and food that has been prepared
for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances, and
insulin, urine testing materials, syringes, and needles
used by diabetics, for human use, when purchased for use
by a person receiving medical assistance under Article V
of the Illinois Public Aid Code who resides in a licensed
long-term care facility, as defined in the Nursing Home
Care Act, or a licensed facility as defined in the ID/DD
Community Care Act, the MC/DD Act, or the Specialized
Mental Health Rehabilitation Act of 2013.
(36) Beginning August 2, 2001, computers and
communications equipment utilized for any hospital purpose
and equipment used in the diagnosis, analysis, or
treatment of hospital patients sold to a lessor who leases
the equipment, under a lease of one year or longer
executed or in effect at the time of the purchase, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g
of this Act. This paragraph is exempt from the provisions
of Section 2-70.
(37) Beginning August 2, 2001, personal property sold
to a lessor who leases the property, under a lease of one
year or longer executed or in effect at the time of the
purchase, to a governmental body that has been issued an
active tax exemption identification number by the
Department under Section 1g of this Act. This paragraph is
exempt from the provisions of Section 2-70.
(38) Beginning on January 1, 2002 and through June 30,
2016, tangible personal property purchased from an
Illinois retailer by a taxpayer engaged in centralized
purchasing activities in Illinois who will, upon receipt
of the property in Illinois, temporarily store the
property in Illinois (i) for the purpose of subsequently
transporting it outside this State for use or consumption
thereafter solely outside this State or (ii) for the
purpose of being processed, fabricated, or manufactured
into, attached to, or incorporated into other tangible
personal property to be transported outside this State and
thereafter used or consumed solely outside this State. The
Director of Revenue shall, pursuant to rules adopted in
accordance with the Illinois Administrative Procedure Act,
issue a permit to any taxpayer in good standing with the
Department who is eligible for the exemption under this
paragraph (38). The permit issued under this paragraph
(38) shall authorize the holder, to the extent and in the
manner specified in the rules adopted under this Act, to
purchase tangible personal property from a retailer exempt
from the taxes imposed by this Act. Taxpayers shall
maintain all necessary books and records to substantiate
the use and consumption of all such tangible personal
property outside of the State of Illinois.
(39) Beginning January 1, 2008, tangible personal
property used in the construction or maintenance of a
community water supply, as defined under Section 3.145 of
the Environmental Protection Act, that is operated by a
not-for-profit corporation that holds a valid water supply
permit issued under Title IV of the Environmental
Protection Act. This paragraph is exempt from the
provisions of Section 2-70.
(40) Beginning January 1, 2010 and continuing through
December 31, 2024, materials, parts, equipment,
components, and furnishings incorporated into or upon an
aircraft as part of the modification, refurbishment,
completion, replacement, repair, or maintenance of the
aircraft. This exemption includes consumable supplies used
in the modification, refurbishment, completion,
replacement, repair, and maintenance of aircraft, but
excludes any materials, parts, equipment, components, and
consumable supplies used in the modification, replacement,
repair, and maintenance of aircraft engines or power
plants, whether such engines or power plants are installed
or uninstalled upon any such aircraft. "Consumable
supplies" include, but are not limited to, adhesive, tape,
sandpaper, general purpose lubricants, cleaning solution,
latex gloves, and protective films. This exemption applies
only to the sale of qualifying tangible personal property
to persons who modify, refurbish, complete, replace, or
maintain an aircraft and who (i) hold an Air Agency
Certificate and are empowered to operate an approved
repair station by the Federal Aviation Administration,
(ii) have a Class IV Rating, and (iii) conduct operations
in accordance with Part 145 of the Federal Aviation
Regulations. The exemption does not include aircraft
operated by a commercial air carrier providing scheduled
passenger air service pursuant to authority issued under
Part 121 or Part 129 of the Federal Aviation Regulations.
The changes made to this paragraph (40) by Public Act
98-534 are declarative of existing law. It is the intent
of the General Assembly that the exemption under this
paragraph (40) applies continuously from January 1, 2010
through December 31, 2024; however, no claim for credit or
refund is allowed for taxes paid as a result of the
disallowance of this exemption on or after January 1, 2015
and prior to the effective date of this amendatory Act of
the 101st General Assembly.
(41) Tangible personal property sold to a
public-facilities corporation, as described in Section
11-65-10 of the Illinois Municipal Code, for purposes of
constructing or furnishing a municipal convention hall,
but only if the legal title to the municipal convention
hall is transferred to the municipality without any
further consideration by or on behalf of the municipality
at the time of the completion of the municipal convention
hall or upon the retirement or redemption of any bonds or
other debt instruments issued by the public-facilities
corporation in connection with the development of the
municipal convention hall. This exemption includes
existing public-facilities corporations as provided in
Section 11-65-25 of the Illinois Municipal Code. This
paragraph is exempt from the provisions of Section 2-70.
(42) Beginning January 1, 2017 and through December
31, 2026, menstrual pads, tampons, and menstrual cups.
(43) Merchandise that is subject to the Rental
Purchase Agreement Occupation and Use Tax. The purchaser
must certify that the item is purchased to be rented
subject to a rental purchase agreement, as defined in the
Rental Purchase Agreement Act, and provide proof of
registration under the Rental Purchase Agreement
Occupation and Use Tax Act. This paragraph is exempt from
the provisions of Section 2-70.
(44) Qualified tangible personal property used in the
construction or operation of a data center that has been
granted a certificate of exemption by the Department of
Commerce and Economic Opportunity, whether that tangible
personal property is purchased by the owner, operator, or
tenant of the data center or by a contractor or
subcontractor of the owner, operator, or tenant. Data
centers that would have qualified for a certificate of
exemption prior to January 1, 2020 had this amendatory Act
of the 101st General Assembly been in effect, may apply
for and obtain an exemption for subsequent purchases of
computer equipment or enabling software purchased or
leased to upgrade, supplement, or replace computer
equipment or enabling software purchased or leased in the
original investment that would have qualified.
The Department of Commerce and Economic Opportunity
shall grant a certificate of exemption under this item
(44) to qualified data centers as defined by Section
605-1025 of the Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of
Illinois.
For the purposes of this item (44):
"Data center" means a building or a series of
buildings rehabilitated or constructed to house
working servers in one physical location or multiple
sites within the State of Illinois.
"Qualified tangible personal property" means:
electrical systems and equipment; climate control and
chilling equipment and systems; mechanical systems and
equipment; monitoring and secure systems; emergency
generators; hardware; computers; servers; data storage
devices; network connectivity equipment; racks;
cabinets; telecommunications cabling infrastructure;
raised floor systems; peripheral components or
systems; software; mechanical, electrical, or plumbing
systems; battery systems; cooling systems and towers;
temperature control systems; other cabling; and other
data center infrastructure equipment and systems
necessary to operate qualified tangible personal
property, including fixtures; and component parts of
any of the foregoing, including installation,
maintenance, repair, refurbishment, and replacement of
qualified tangible personal property to generate,
transform, transmit, distribute, or manage electricity
necessary to operate qualified tangible personal
property; and all other tangible personal property
that is essential to the operations of a computer data
center. The term "qualified tangible personal
property" also includes building materials physically
incorporated in to the qualifying data center. To
document the exemption allowed under this Section, the
retailer must obtain from the purchaser a copy of the
certificate of eligibility issued by the Department of
Commerce and Economic Opportunity.
This item (44) is exempt from the provisions of
Section 2-70.
(Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17;
100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81,
eff. 7-12-19; 101-629, eff. 2-5-20.)
Section 30-35. The Property Tax Code is amended by
changing Section 10-390 and by adding Section 15-37 as
follows:
(35 ILCS 200/10-390)
Sec. 10-390. Valuation of supportive living facilities.
(a) Notwithstanding Section 1-55, to determine the fair
cash value of any supportive living facility established under
Section 5-5.01a of the Illinois Public Aid Code, in assessing
the facility, a local assessment officer must use the income
capitalization approach. For the purposes of this Section,
gross potential income must not exceed the maximum individual
Supplemental Security Income (SSI) amount, minus a resident's
personal allowance as defined at 89 Ill Admin. Code 146.205,
multiplied by the number of apartments authorized by the
supportive living facility certification.
(b) When assessing supportive living facilities, the local
assessment officer may not consider:
(1) payments from Medicaid for services provided to
residents of supportive living facilities when such
payments constitute income that is attributable to
services and not attributable to the real estate; or
(2) payments by a resident of a supportive living
facility for services that would be paid by Medicaid if
the resident were Medicaid-eligible, when such payments
constitute income that is attributable to services and not
attributable to real estate.
(Source: P.A. 94-1086, eff. 1-19-07.)
(35 ILCS 200/15-37 new)
Sec. 15-37. Educational trade schools. Property that is
owned by a non-profit trust fund and used exclusively for the
purposes of educating and training individuals for
occupational, trade, and technical careers and is certified by
the United States Department of Labor as registered with the
Office of Apprenticeship is exempt.
Section 30-40. The Business Corporation Act of 1983 is
amended by changing Sections 15.35 and 15.65 as follows:
(805 ILCS 5/15.35) (from Ch. 32, par. 15.35)
(Section scheduled to be repealed on December 31, 2025)
Sec. 15.35. Franchise taxes payable by domestic
corporations. For the privilege of exercising its franchises
in this State, each domestic corporation shall pay to the
Secretary of State the following franchise taxes, computed on
the basis, at the rates and for the periods prescribed in this
Act:
(a) An initial franchise tax at the time of filing its
first report of issuance of shares.
(b) An additional franchise tax at the time of filing
(1) a report of the issuance of additional shares, or (2) a
report of an increase in paid-in capital without the
issuance of shares, or (3) an amendment to the articles of
incorporation or a report of cumulative changes in paid-in
capital, whenever any amendment or such report discloses
an increase in its paid-in capital over the amount thereof
last reported in any document, other than an annual
report, interim annual report or final transition annual
report required by this Act to be filed in the office of
the Secretary of State.
(c) An additional franchise tax at the time of filing
a report of paid-in capital following a statutory merger
or consolidation, which discloses that the paid-in capital
of the surviving or new corporation immediately after the
merger or consolidation is greater than the sum of the
paid-in capital of all of the merged or consolidated
corporations as last reported by them in any documents,
other than annual reports, required by this Act to be
filed in the office of the Secretary of State; and in
addition, the surviving or new corporation shall be liable
for a further additional franchise tax on the paid-in
capital of each of the merged or consolidated corporations
as last reported by them in any document, other than an
annual report, required by this Act to be filed with the
Secretary of State from their taxable year end to the next
succeeding anniversary month or, in the case of a
corporation which has established an extended filing
month, the extended filing month of the surviving or new
corporation; however if the taxable year ends within the
2-month 2 month period immediately preceding the
anniversary month or, in the case of a corporation which
has established an extended filing month, the extended
filing month of the surviving or new corporation the tax
will be computed to the anniversary month or, in the case
of a corporation which has established an extended filing
month, the extended filing month of the surviving or new
corporation in the next succeeding calendar year.
(d) An annual franchise tax payable each year with the
annual report which the corporation is required by this
Act to file.
(e) On or after January 1, 2020 and prior to January 1,
2021, the first $30 in liability is exempt from the tax imposed
under this Section. On or after January 1, 2021 and prior to
January 1, 2022, the first $1,000 in liability is exempt from
the tax imposed under this Section. On or after January 1, 2022
and prior to January 1, 2023, the first $10,000 in liability is
exempt from the tax imposed under this Section. On or after
January 1, 2023 and prior to January 1, 2024, the first
$100,000 in liability is exempt from the tax imposed under
this Section. The provisions of this Section shall not require
the payment of any franchise tax that would otherwise have
been due and payable on or after January 1, 2024. There shall
be no refunds or proration of franchise tax for any taxes due
and payable on or after January 1, 2024 on the basis that a
portion of the corporation's taxable year extends beyond
January 1, 2024. This amendatory Act of the 101st General
Assembly shall not affect any right accrued or established, or
any liability or penalty incurred prior to January 1, 2024.
(f) This Section is repealed on December 31, 2025.
(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
(805 ILCS 5/15.65) (from Ch. 32, par. 15.65)
(Section scheduled to be repealed on December 31, 2024)
Sec. 15.65. Franchise taxes payable by foreign
corporations. For the privilege of exercising its authority to
transact such business in this State as set out in its
application therefor or any amendment thereto, each foreign
corporation shall pay to the Secretary of State the following
franchise taxes, computed on the basis, at the rates and for
the periods prescribed in this Act:
(a) An initial franchise tax at the time of filing its
application for authority to transact business in this
State.
(b) An additional franchise tax at the time of filing
(1) a report of the issuance of additional shares, or (2) a
report of an increase in paid-in capital without the
issuance of shares, or (3) a report of cumulative changes
in paid-in capital or a report of an exchange or
reclassification of shares, whenever any such report
discloses an increase in its paid-in capital over the
amount thereof last reported in any document, other than
an annual report, interim annual report or final
transition annual report, required by this Act to be filed
in the office of the Secretary of State.
(c) Whenever the corporation shall be a party to a
statutory merger and shall be the surviving corporation,
an additional franchise tax at the time of filing its
report following merger, if such report discloses that the
amount represented in this State of its paid-in capital
immediately after the merger is greater than the aggregate
of the amounts represented in this State of the paid-in
capital of such of the merged corporations as were
authorized to transact business in this State at the time
of the merger, as last reported by them in any documents,
other than annual reports, required by this Act to be
filed in the office of the Secretary of State; and in
addition, the surviving corporation shall be liable for a
further additional franchise tax on the paid-in capital of
each of the merged corporations as last reported by them
in any document, other than an annual report, required by
this Act to be filed with the Secretary of State, from
their taxable year end to the next succeeding anniversary
month or, in the case of a corporation which has
established an extended filing month, the extended filing
month of the surviving corporation; however if the taxable
year ends within the 2-month 2 month period immediately
preceding the anniversary month or the extended filing
month of the surviving corporation, the tax will be
computed to the anniversary or, extended filing month of
the surviving corporation in the next succeeding calendar
year.
(d) An annual franchise tax payable each year with any
annual report which the corporation is required by this
Act to file.
(e) On or after January 1, 2020 and prior to January 1,
2021, the first $30 in liability is exempt from the tax imposed
under this Section. On or after January 1, 2021 and prior to
January 1, 2022, the first $1,000 in liability is exempt from
the tax imposed under this Section. On or after January 1, 2022
and prior to January 1, 2023, the first $10,000 in liability is
exempt from the tax imposed under this Section. On or after
January 1, 2023 and prior to January 1, 2024, the first
$100,000 in liability is exempt from the tax imposed under
this Section. The provisions of this Section shall not require
the payment of any franchise tax that would otherwise have
been due and payable on or after January 1, 2024. There shall
be no refunds or proration of franchise tax for any taxes due
and payable on or after January 1, 2024 on the basis that a
portion of the corporation's taxable year extends beyond
January 1, 2024. This amendatory Act of the 101st General
Assembly shall not affect any right accrued or established, or
any liability or penalty incurred prior to January 1, 2024.
(f) This Section is repealed on December 31, 2024.
(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
ARTICLE 35. REIMAGINE PUBLIC SAFETY
Section 35-1. Short title. This Act may be cited as the
Reimagine Public Safety Act.
Section 35-5. Intent; purposes. This Act creates a
comprehensive approach to ending Illinois' firearm violence
epidemic. Furthermore, the Act reduces significant gaps in
Illinois' mental health treatment system for youth, young
adults, and families that live in areas with chronic exposure
to firearm violence and exhibit mental health conditions
associated with chronic and ongoing trauma.
Section 35-10. Definitions. As used in this Act:
"Approved technical assistance and training provider"
means an organization that has experience in improving the
outcomes of local community-based organizations by providing
supportive services that address the gaps in their resources
and knowledge about content-based work or provide support and
knowledge about the administration and management of
organizations, or both. Approved technical assistance and
training providers as defined in this Act are intended to
assist community organizations with evaluating the need for
evidenced-based violence prevention services, promising
violence prevention programs, starting up programming, and
strengthening the quality of existing programming.
"Communities" means, for municipalities with a 1,000,000
or more population in Illinois, the 77 designated areas
defined by the University of Chicago Social Science Research
Committee as amended in 1980.
"Concentrated firearm violence" means the 17 most violent
communities in Illinois municipalities greater than one
million residents and the 10 most violent municipalities with
less than 1,000,000 residents and greater than 25,000
residents with the most per capita firearm-shot incidents from
January 1, 2016 through December 31, 2020.
"Criminal justice-involved" means an individual who has
been arrested, indicted, convicted, adjudicated delinquent, or
otherwise detained by criminal justice authorities for
violation of Illinois criminal laws.
"Evidence-based high-risk youth intervention services"
means programs that reduce involvement in the criminal justice
system, increase school attendance, and refer high-risk teens
into therapeutic programs that address trauma recovery and
other mental health improvements based on best practices in
the youth intervention services field.
"Evidenced-based violence prevention services" means
coordinated programming and services that may include, but are
not limited to, effective emotional or trauma related
therapies, housing, employment training, job placement, family
engagement, or wrap-around support services that are
considered to be best practice for reducing violence within
the field of violence intervention research and practice.
"Evidence-based youth development programs" means
after-school and summer programming that provides services to
teens to increase their school attendance, school performance,
reduce involvement in the criminal justice system, and develop
nonacademic interests that build social emotional persistence
and intelligence based on best practices in the field of youth
development services for high-risk youth.
"Options school" means a secondary school where 75% or
more of attending students have either stopped attending or
failed their secondary school courses since first attending
ninth grade.
"Qualified violence prevention organization" means an
organization that manages and employs qualified violence
prevention professionals.
"Qualified violence prevention professional" means a
community health worker who renders violence preventive
services.
"Social organization" means an organization of individuals
who form the organization for the purposes of enjoyment, work,
and other mutual interests.
Section 35-15. Findings. The Illinois General Assembly
finds that:
(1) Discrete neighborhoods in municipalities across
Illinois are experiencing concentrated and perpetual firearm
violence that is a public health epidemic.
(2) Within neighborhoods experiencing this firearm
violence epidemic, violence is concentrated among teens and
young adults that have chronic exposure to the risk of
violence and criminal legal system involvement and related
trauma in small geographic areas where these young people live
or congregate.
(3) Firearm violence victimization and perpetration is
highly concentrated in particular neighborhoods, particular
blocks within these neighborhoods, and among a small number of
individuals living in these areas.
(4) People who are chronically exposed to the risk of
firearm violence victimization are substantially more likely
to be violently injured or violently injure another person.
People who have been violently injured are substantially more
likely to be violently reinjured. Chronic exposure to violence
additionally leads individuals to engage in behavior, as part
of a cycle of community violence, trauma, and retaliation that
substantially increases their own risk of violent injury or
reinjury.
(5) Evidence-based programs that engage individuals at the
highest risk of firearm violence and provide life
stabilization, case management, and culturally competent group
and individual therapy reduce firearm violence victimization
and perpetration and can end Illinois' firearm violence
epidemic.
(6) A public health approach to ending Illinois' firearm
violence epidemic requires targeted, integrated behavioral
health services and economic opportunity that promotes
self-sufficiency for victims of firearm violence and those
with chronic exposure to the risk of firearm violence
victimization.
(7) A public health approach to ending Illinois' firearm
violence epidemic further requires broader preventive
investments in the census tracts and blocks that reduce risk
factors for youth and families living with extreme risk of
firearm violence victimization.
(8) A public health approach to ending Illinois' firearm
violence epidemic requires empowering residents and
community-based organizations within impacted neighborhoods to
provide culturally competent care based on lived experience in
these areas and long-term relationships of mutual interest
that promote safety and stability.
(9) A public health approach to ending Illinois' firearm
violence epidemic further requires that preventive youth
development services for youth in these neighborhoods be fully
integrated with a team-based model of mental health care to
address trauma recovery for those young people at extreme risk
of firearm violence victimization.
(10) Community revitalization can be an effective violence
prevention strategy, provided that revitalization is targeted
to the highest risk geographies within communities and
revitalization efforts are designed and led by individuals
living and working in the impacted communities.
Section 35-20. Office of Firearm Violence Prevention.
(a) On or before September 1, 2021, an Office of Firearm
Violence Prevention is established within the Illinois
Department of Human Services. The Assistant Secretary of
Violence Prevention shall report his or her actions to the
Secretary of Human Services and the Office of the Governor.
The Office shall have the authority to coordinate and
integrate all programs and services listed in this Act and
other programs and services the Governor establishes by
executive order to maximize an integrated approach to reducing
Illinois' firearm violence epidemic and ultimately ending this
public health crisis.
(b) The Office of Firearm Violence Prevention shall have
grant making, operational, and procurement authority to
distribute funds to qualified violence prevention
organizations, approved technical assistance and training
providers, and qualified evaluation and assessment
organizations to execute the functions established in this Act
and other programs and services the Governor establishes by
executive order for this Office.
(c) The Assistant Secretary of Firearm Violence Prevention
shall be appointed by the Governor with the advice and consent
of the Senate. The Assistant Secretary of Firearm Violence
Prevention shall report to the Secretary of Human Services and
also report his or her actions to the Office of the Governor.
(d) For Illinois municipalities with a 1,000,000 or more
population, the Office of Firearm Violence Prevention shall
determine the 17 most violent neighborhoods as measured by the
number of per capita firearm-shot incidents from January 1,
2016 through December 31, 2020. These 17 communities shall
qualify for grants under this Act and coordination of other
State services from the Office of Firearm Violence Prevention.
For Illinois municipalities with less than 1,000,000 residents
and more than 25,000 residents, the Office of Firearm Violence
Prevention shall identify the 10 municipalities that have the
greatest concentrated firearm violence victims as measured by
the number of firearm-shot incidents from January 1, 2016
through December 31, 2020 divided by the number of residents
for each municipality or area. These 10 municipalities and
other municipalities identified by the Office of Firearm
Violence Prevention shall qualify for grants under this Act
and coordination of other State services from the Office of
Firearm Violence Prevention. The Office of Firearm Violence
Prevention shall consider factors listed in subsection (a) of
Section 35-40 to determine additional municipalities that
qualify for grants under this Act.
(e) The Office of Firearm Violence Prevention shall issue
a report to the General Assembly no later than January 1 of
each year that identifies communities within Illinois
municipalities of 1,000,000 or more residents and
municipalities with less than 1,000,000 residents and more
than 25,000 residents that are experiencing concentrated
firearm violence, explaining the investments that are being
made to reduce concentrated firearm violence, and making
further recommendations on how to end Illinois' firearm
violence epidemic.
Section 35-25. Integrated violence prevention and other
services.
(a) Subject to appropriation, for municipalities with
1,000,000 or more residents, the Office of Firearm Violence
Prevention shall make grants to qualified violence prevention
organizations for evidence-based firearm violence prevention
services. Approved technical assistance and training providers
shall create learning communities for the exchange of
information between community-based organizations in the same
or similar fields. Evidence-based firearm violence prevention
services shall recruit individuals at the highest risk of
firearm violence victimization and provide these individuals
with comprehensive services that reduce their exposure to
chronic firearm violence.
(b) Qualified violence prevention organizations shall
develop the following expertise in the geographic areas that
they cover:
(1) Analyzing and leveraging data to identify the
people who will most benefit from firearm violence
prevention services in their geographic areas.
(2) Identifying the conflicts that are responsible for
recurring violence.
(3) Having relationships with individuals who are most
able to reduce conflicts.
(4) Addressing the stabilization and trauma recovery
needs of individuals impacted by violence by providing
direct services for their unmet needs or referring them to
other qualified service providers.
(5) Having and building relationships with community
members and community organizations that provide violence
prevention services and get referrals of people who will
most benefit from firearm violence prevention services in
their geographic areas.
(6) Providing training and technical assistance to
local law enforcement agencies to improve their
effectiveness without having any role, requirement, or
mandate to participate in the policing, enforcement, or
prosecution of any crime.
(c) Qualified violence prevention organizations receiving
grants under this Act shall coordinate services with other
qualified violence prevention organizations in their area.
(d) The Office of Firearm Violence Prevention shall name a
Lead Qualified Violence Prevention Convener for each of the 17
neighborhoods and provide a grant of $50,000 up to $100,000 to
this organization to coordinate monthly meetings between
qualified violence prevention organizations and youth
development organizations under this Act. The Lead Qualified
Violence Prevention Convener may also receive funding from the
Office of Firearm Violence Prevention for technical assistance
or training when needs are jointly identified. The Lead
Qualified Violence Prevention Convener shall:
(1) provide notes on the meetings and summarize
recommendations made at the monthly meetings to improve
the effectiveness of violence prevention services based on
review of timely data on shootings and homicides in his or
her relevant neighborhood;
(2) attend monthly meetings where the cause of
violence and other neighborhood disputes is discussed and
strategize on how to resolve ongoing conflicts and execute
on agreed plans;
(3) provide qualitative review of other qualified
violence prevention organizations in the Lead Qualified
Violence Prevention Convener's neighborhood as required by
the Office of Firearm Violence Prevention;
(4) make recommendations to the Office of Firearm
Violence Prevention and local law enforcement on how to
reduce violent conflict in his or her neighborhood;
(5) meet on an emergency basis when conflicts that
need immediate attention and resolution arise;
(6) share knowledge and strategies of the community
violence dynamic in monthly meetings with local youth
development specialists receiving grants under this Act;
(7) select when and where needed an approved Office of
Violence Prevention-funded technical assistance and
service training provider and contract with the provider
for agreed upon services; and
(8) after meeting with community residents and other
community organizations that have expertise in housing,
mental health, economic development, education, and social
services, make consensus recommendations to the Office of
Firearm Violence Prevention on how to target community
revitalization resources available from federal and State
funding sources.
The Office of Firearm Violence Prevention shall compile
recommendations from all Lead Qualified Violence Prevention
Conveners and report to the General Assembly bi-annually on
these funding recommendations. The Lead Qualified Violence
Prevention Convener may also serve as a youth development
provider.
(e) The Illinois Office of Firearm Violence Prevention
shall select no fewer than 2 and no more than 3 approved
technical assistance and training providers to deliver
technical assistance and training to the qualified violence
prevention organizations that agree to contract with an
approved technical assistance and training provider. Qualified
violence prevention organizations shall have complete
authority to select among the approved technical assistance
services providers funded by the Office of Firearm Violence
Prevention.
(f) Approved technical assistance and training providers
may:
(1) provide training and certification to qualified
violence prevention professionals on how to perform
violence prevention services and other professional
development to qualified violence prevention
professionals.
(2) provide management training on how to manage
qualified violence prevention professionals;
(3) provide training and assistance on how to develop
memorandum of understanding for referral services or
create approved provider lists for these referral
services, or both;
(4) share lessons learned among qualified violence
prevention professionals and service providers in their
network; and
(5) provide technical assistance and training on human
resources, grants management, capacity building, and
fiscal management strategies.
(g) Approved technical assistance and training providers
shall:
(1) provide additional services identified as
necessary by the Office of Firearm Violence Prevention and
qualified service providers in their network; and
(2) receive a vendor contract or grant up to $250,000
plus fees negotiated for services from participating
qualified violence prevention organizations.
(h) Fees negotiated for approved technical assistance and
training providers shall not exceed 12% of awarded grant funds
to a qualified violence prevention organization.
(i) The Office of Firearm Violence Prevention shall issue
grants to no fewer than 2 qualified violence prevention
organizations in each of the 17 neighborhoods served and no
more than 6 organizations in the 17 neighborhoods served.
Grants shall be for no less than $400,000 per qualified
violence prevention organization.
(j) No qualified violence prevention organization can
serve more than 3 neighborhoods unless the Office of Firearm
Violence Prevention is unable to identify qualified violence
prevention organizations to provide adequate coverage.
(k) No approved technical assistance and training provider
shall provide qualified violence prevention services in a
neighborhood under this Act unless the Office of Firearm
Violence Prevention is unable to identify qualified violence
prevention organizations to provide adequate coverage.
Section 35-30. Integrated youth services.
(a) Subject to appropriation, for municipalities with
1,000,000 or more residents, the Office of Firearm Violence
Prevention shall make grants to qualified youth development
organizations for evidence-based youth after-school and summer
programming. Evidence-based youth development programs shall
provide services to teens that increase their school
attendance, school performance, reduce involvement in the
criminal justice system, and develop nonacademic interests
that build social emotional persistence and intelligence.
(b) The Office of Firearm Violence Prevention shall
identify municipal blocks where more than 35% of all
firearm-shot incidents take place and focus all youth
development service grants to residents of these municipality
blocks in the 17 targeted neighborhoods. Youth development
service programs shall be required to serve the following
teens before expanding services to the broader community:
(1) criminal justice-involved youth;
(2) students who are attending or have attended option
schools;
(3) family members of individuals working with
qualified violence prevention organizations; and
(4) youth living on the blocks where more than 35% of
the violence takes place in a neighborhood.
(c) Each program participant enrolled in a youth
development program under this Act shall receive an
individualized needs assessment to determine if the
participant requires intensive youth services as provided for
in Section 35-35 of this Act. The needs assessment should be
the best available instrument that considers the physical and
mental condition of each youth based on the youth's family
ties, financial resources, past substance use, criminal
justice involvement, and trauma related to chronic exposure to
firearm violence behavioral health assessment to determine the
participant's broader support and mental health needs. The
Office of Firearm Violence Prevention shall determine best
practices for referring program participants who are at the
highest risk of violence and criminal justice involvement to
be referred to a youth development intervention program
established in Section 35-35.
(d) Youth development prevention program participants
shall receive services designed to empower participants with
the social and emotional skills necessary to forge paths of
healthy development and disengagement from high-risk
behaviors. Within the context of engaging social, physical,
and personal development activities, participants should build
resilience and the skills associated with healthy social,
emotional, and identity development.
(e) Youth development providers shall develop the
following expertise in the geographic areas they cover:
(1) Knowledge of the teens and their social
organization in the blocks they are designated to serve.
(2) Youth development organizations receiving grants
under this Act shall be required to coordinate services
with other qualified youth development organizations in
their neighborhood by sharing lessons learned in monthly
meetings.
(3) Providing qualitative review of other youth
development organizations in their neighborhood as
required by the Office of Firearm Violence Prevention.
(4) Meeting on an emergency basis when conflicts
related to program participants that need immediate
attention and resolution arise.
(5) Sharing knowledge and strategies of the
neighborhood violence dynamic in monthly meetings with
local qualified violence prevention organizations
receiving grants under this Act.
(6) Selecting an approved technical assistance and
service training provider and contract with them for
agreed upon services.
(f) The Illinois Office of Firearm Violence Prevention
shall select no fewer than 2 and no more than 3 approved
technical assistance and training providers to deliver
technical assistance and training to the youth development
organizations that agree to contract with an approved
technical assistance and training provider. Youth development
organizations must use an approved technical assistance and
training provider but have complete authority to select among
the approved technical assistance services providers funded by
the Office of Firearm Violence Prevention.
(g) Approved technical assistance and training providers
may:
(1) provide training to youth development workers on
how to perform outreach services;
(2) provide management training on how to manage youth
development workers;
(3) provide training and assistance on how to develop
memorandum of understanding for referral services or
create approved provider lists for these referral
services, or both;
(4) share lessons learned among youth development
service providers in their network; and
(5) provide technical assistance and training on human
resources, grants management, capacity building, and
fiscal management strategies.
(h) Approved technical assistance and training providers
shall:
(1) provide additional services identified as
necessary by the Office of Firearm Violence Prevention and
youth development service providers in their network; and
(2) receive an annual grant up to $250,000 plus fees
negotiated for services from participating youth
development service organizations.
(i) Fees negotiated for approved technical assistance and
training providers shall not exceed 10% of awarded grant funds
to a youth development services organization.
(j) The Office of Firearm Violence Prevention shall issue
youth development services grants to no fewer than 4 youth
services organizations in each of the 17 neighborhoods served
and no more than 8 organizations in each of the 17
neighborhoods. Youth services grants shall be for no less than
$400,000 per youth development organization.
(k) No youth development organization can serve more than
3 neighborhoods unless the Office of Firearm Violence
Prevention is unable to identify youth development
organizations to provide adequate coverage.
(l) No approved technical assistance and training provider
shall provide youth development services in any neighborhood
under this Act.
Section 35-35. Intensive youth intervention services.
(a) Subject to appropriation, for municipalities with
1,000,000 or more residents, the Office of Firearm Violence
Prevention shall issue grants to qualified high-risk youth
intervention organizations for evidence-based intervention
services that reduce involvement in the criminal justice
system, increase school attendance, and refer high-risk teens
into therapeutic programs that address trauma recovery and
other mental health improvements. Each program participant
enrolled in a youth intervention program under this Act shall
receive a nationally recognized comprehensive mental health
assessment delivered by a qualified mental health professional
certified to provide services to Medicaid recipients.
(b) Youth intervention program participants shall:
(1) receive group-based emotional regulation therapy
that helps them control their emotions and understand how
trauma and stress impacts their thinking and behavior;
(2) have youth advocates that accompany them to their
group therapy sessions, assist them with issues that
prevent them from attending school, and address life
skills development activities through weekly coaching; and
(3) be required to have trained clinical staff
managing the youth advocate interface with program
participants.
(c) Youth development service organizations shall be
assigned to the youth intervention service providers for
referrals by the Office of Firearm Violence Prevention.
(d) The youth receiving intervention services who are
evaluated to need trauma recovery and other behavioral health
interventions and who have the greatest risk of firearm
violence victimization shall be referred to the family systems
intervention services established in Section 35-55.
(e) The Office of Firearm Violence Prevention shall issue
youth intervention grants to no less than 2 youth intervention
organizations and no more than 4 organizations in
municipalities with 1,000,000 or more residents.
(f) No youth intervention organization can serve more than
10 neighborhoods.
(g) The approved technical assistance and training
providers for youth development programs provided in
subsection (d) of Section 35-30 shall also provide technical
assistance and training to the affiliated youth intervention
service providers.
(h) The Office of Firearm Violence Prevention shall
establish payment requirements from youth intervention service
providers to the affiliated approved technical assistance and
training providers.
Section 35-40. Services for municipalities with less than
1,000,000 residents.
(a) The Office of Firearm Violence Prevention shall
identify the 10 municipalities or geographically contiguous
areas in Illinois with less than 1,000,000 residents and more
than 25,000 residents that have the largest concentrated
firearm violence in the last 5 years. These areas shall
qualify for grants under this Act. The Office of Firearm
Violence Prevention shall identify additional municipalities
with more than 25,000 residents and less than 1,000,000
residents that would benefit from violence prevention
services. In identifying the additional municipalities that
qualify for funding under Section 35-40, the Office of Firearm
Violence Prevention shall consider the following factors:
(1) the total number of firearms victims in a
potential municipality in the last 5 years;
(2) the per capita rate of firearms victims in a
potential municipality in the last 5 years; and
(3) the total potential firearms reduction benefit for
the entire State of Illinois by serving the additional
municipality compared to the total benefit of investing in
all other municipalities identified for grants to
municipalities with more than 25,000 residents and less
than 1,000,000 residents.
(b) Resources for each of these areas shall be distributed
based on maximizing the total potential reduction in firearms
victimization for all municipalities receiving grants under
this Act. The Office of Firearm Violence Prevention may
establish a minimum grant amount for each municipality awarded
grants under this Section to ensure grants will have the
potential to reduce violence in each municipality. The Office
of Firearm Violence Prevention shall maximize the potential
for violence reduction throughout Illinois after determining
the necessary minimum grant amounts to be effective in each
municipality receiving grants under this Section.
(c) The Office of Firearm Violence Prevention shall create
local advisory councils for each of the 10 areas designated
for the purpose of obtaining recommendations on how to
distribute funds in these areas to reduce firearm violence
incidents. Local advisory councils shall consist of 5 members
with the following expertise or experience:
(1) a representative of a nonelected official in local
government from the designated area;
(2) a representative of an elected official at the
local or state level for the area;
(3) a representative with public health experience in
firearm violence prevention or youth development; and
(4) two residents of the subsection of each area with
the most concentrated firearm violence incidents.
(d) The Office of Firearm Violence Prevention shall
provide data to each local council on the characteristics of
firearm violence in the designated area and other relevant
information on the physical and demographic characteristics of
the designated area. The Office of Firearm Violence Prevention
shall also provide best available evidence on how to address
the social determinants of health in the designated area in
order to reduce firearm violence.
(e) Each local advisory council shall make recommendations
on how to allocate distributed resources for its area based on
information provided to them by the Office of Firearm Violence
Prevention.
(f) The Office of Firearm Violence Prevention shall
consider the recommendations and determine how to distribute
funds through grants to community-based organizations and
local governments. To the extent the Office of Firearm
Violence Prevention does not follow a local advisory council's
recommendation on allocation of funds, the Office of Firearm
Violence Prevention shall explain in writing why a different
allocation of resources is more likely to reduce firearm
violence in the designated area.
(g) Subject to appropriation, the Office of Firearm
Violence Prevention shall issue grants to local governmental
agencies and community-based organizations to maximize firearm
violence reduction each year. Grants shall be named no later
than March 1, 2022. Grants in proceeding years shall be issued
on or before July 15 of the relevant fiscal year.
Section 35-50. Medicaid trauma recovery services for
adults.
(a) On or before January 15, 2022, the Department of
Healthcare and Family Services shall design, seek approval
from the United States Department of Health and Human
Services, and subject to federal approval and State
appropriations for this purpose, implement a team-based model
of care system to address trauma recovery from chronic
exposure to firearm violence for Illinois adults.
(b) The team-based model of care system shall reimburse
for a minimum of the following services:
(1) Outreach services that recruit trauma-exposed
adults into the system and develop supportive
relationships with them based on lived experience in their
communities. Outreach services include both services to
support impacted individuals and group services that
reduce violence between groups that need conflict
resolution.
(2) Case management and community support services
that provide stabilization to individuals recovering from
chronic exposure to firearm violence, including group
cognitive behavior therapy sessions and other
evidence-based interventions that promote behavioral
change.
(3) Group and individual therapy that addresses
underlying mental health conditions associated with
post-traumatic stress disorder, depression, anxiety,
substance use disorders, intermittent explosive disorder,
oppositional defiant disorder, attention deficit
hyperactivity disorder, and other mental conditions as a
result of chronic trauma.
(4) Services deemed necessary for the effective
integration of paragraphs (1), (2), and (3).
(c) The Department of Healthcare and Family Services shall
develop a reimbursement methodology.
Section 35-55. Medicaid trauma recovery services for
children and youth.
(a) On or before January 15, 2022, the Department of
Healthcare and Family Services shall design, seek approval
from the United States Department of Health and Human
Services, and subject to federal approval and State
appropriations for this purpose, implement a team-based model
of care to address trauma recovery from chronic exposure to
firearm violence for Illinois children and youth under the age
of 19. Services for youth in care require additional support
to maximize their effectiveness through the family systems
model.
(b) The team-based model of care shall reimburse for a
minimum of the following services:
(1) Outreach services that recruit trauma-exposed
children and youth into the system and develop supportive
relationships with them based on lived experience in their
communities.
(2) Case management and school support services that
decrease truancy and criminal justice system involvement.
(3) Group and individual therapy that addresses
underlying mental health conditions associated with
post-traumatic stress disorder, depression, anxiety,
substance use disorders, intermittent explosive disorder,
oppositional defiant disorder, attention deficit
hyperactivity disorder, and other mental conditions as a
result of chronic trauma.
(4) An evidence-based family systems intervention with
proven results for reduction in anti-social behaviors.
(5) Services deemed necessary for the effective
integration of paragraphs (1), (2), (3), and (4).
(c) The Department of Healthcare and Family Services shall
develop a reimbursement methodology.
Section 35-60. Rulemaking authority; emergency rulemaking
authority. The General Assembly finds that exposure to chronic
firearm violence qualifies for emergency rulemaking under
Section 5-45 of the Illinois Administrative Procedure Act
because exposure to chronic firearm violence is a situation
that reasonably constitutes a threat to public interest,
safety, and welfare. The Department of Healthcare and Family
Services and the Office of Firearm Violence Prevention shall
have rulemaking authority, including emergency rulemaking
authority, as is necessary to implement all elements of this
Act.
Section 35-105. The Illinois Administrative Procedure Act
is amended by adding Section 5-45.14 as follows:
(5 ILCS 100/5-45.14 new)
Sec. 5-45.14. Emergency rulemaking; Reimagine Public
Safety Act. To provide for the expeditious and timely
implementation of the Reimagine Public Safety Act, emergency
rules implementing the Reimagine Public Safety Act may be
adopted in accordance with Section 5-45 by the Department of
Healthcare and Family Services and the Office of Firearm
Violence Prevention. The adoption of emergency rules
authorized by Section 5-45 and this Section is deemed to be
necessary for the public interest, safety, and welfare.
This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
ARTICLE 99. MISCELLANEOUS PROVISIONS
Section 99-95. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a
Section represented by multiple versions), the use of that
text does not accelerate or delay the taking effect of (i) the
changes made by this Act or (ii) provisions derived from any
other Public Act.
Section 99-97. Severability. The provisions of this Act
are severable under Section 1.31 of the Statute on Statutes.
Section 99-99. Effective date. This Act takes effect upon
becoming law.