SB2017 Enrolled LRB102 16155 CPF 22006 b
1		AN ACT concerning State government.
2		Be it enacted by the People of the State of Illinois,
3		represented in the General Assembly:
4		ARTICLE 1. SHORT TITLE; PURPOSE
5		Section 1-1. Short title. This Act may be cited as the
6		FY2022 Budget Implementation Act.
7		Section 1-5. Purpose. It is the purpose of this Act to make
8		changes in State programs that are necessary to implement the
9		State budget for Fiscal Year 2022.
10		ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL
11		YEAR 2022 BUDGET
12		Section 2-5. The State Finance Act is amended by changing
13		Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63,
14		6z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12,
15		8.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections
16		5.938, 5.939, and 6z-128 as follows:
17		(30 ILCS 105/5.67) (from Ch. 127, par. 141.67)
18		Sec. 5.67. The Metropolitan Exposition, Auditorium and
19		Office Building Fund. This Section is repealed June 30, 2021.

SB2017 Enrolled - 2 - LRB102 16155 CPF 22006 b
1		(Source: P.A. 81-1509.)
2		(30 ILCS 105/5.176) (from Ch. 127, par. 141.176)
3		Sec. 5.176. The Illinois Civic Center Bond Fund. This
4		Section is repealed June 30, 2021.
5		(Source: P.A. 84-1308.)
6		(30 ILCS 105/5.177) (from Ch. 127, par. 141.177)
7		Sec. 5.177. The Illinois Civic Center Bond Retirement and
8		Interest Fund. This Section is repealed June 30, 2021.
9		(Source: P.A. 84-1308.)
10		(30 ILCS 105/5.857)
11		(Section scheduled to be repealed on July 1, 2021)
12		Sec. 5.857. The Capital Development Board Revolving Fund.
13		This Section is repealed July 1, 2022 2021.
14		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
15		101-10, eff. 6-5-19; 101-645, eff. 6-26-20.)
16		(30 ILCS 105/5.938 new)
17		Sec. 5.938. The DoIT Special Projects Fund.
18		(30 ILCS 105/5.939 new)
19		Sec. 5.939. The Essential Government Services Support
20		Fund.

SB2017 Enrolled - 3 - LRB102 16155 CPF 22006 b
1		(30 ILCS 105/5h.5)
2		Sec. 5h.5. Cash flow borrowing and general funds
3		liquidity; Fiscal Years 2018, 2019, 2020, and 2021, and 2022.
4		(a) In order to meet cash flow deficits and to maintain
5		liquidity in general funds and the Health Insurance Reserve
6		Fund, on and after July 1, 2017 and through June 30, 2022 2021,
7		the State Treasurer and the State Comptroller, in consultation
8		with the Governor's Office of Management and Budget, shall
9		make transfers to general funds and the Health Insurance
10		Reserve Fund, as directed by the State Comptroller, out of
11		special funds of the State, to the extent allowed by federal
12		law.
13		No such transfer may reduce the cumulative balance of all
14		of the special funds of the State to an amount less than the
15		total debt service payable during the 12 months immediately
16		following the date of the transfer on any bonded indebtedness
17		of the State and any certificates issued under the Short Term
18		Borrowing Act. At no time shall the outstanding total
19		transfers made from the special funds of the State to general
20		funds and the Health Insurance Reserve Fund under this Section
21		exceed $1,500,000,000; once the amount of $1,500,000,000 has
22		been transferred from the special funds of the State to
23		general funds and the Health Insurance Reserve Fund,
24		additional transfers may be made from the special funds of the
25		State to general funds and the Health Insurance Reserve Fund
26		under this Section only to the extent that moneys have first

SB2017 Enrolled - 4 - LRB102 16155 CPF 22006 b
1		been re-transferred from general funds and the Health
2		Insurance Reserve Fund to those special funds of the State.
3		Notwithstanding any other provision of this Section, no such
4		transfer may be made from any special fund that is exclusively
5		collected by or directly appropriated to any other
6		constitutional officer without the written approval of that
7		constitutional officer.
8		(b) If moneys have been transferred to general funds and
9		the Health Insurance Reserve Fund pursuant to subsection (a)
10		of this Section, Public Act 100-23 shall constitute the
11		continuing authority for and direction to the State Treasurer
12		and State Comptroller to reimburse the funds of origin from
13		general funds by transferring to the funds of origin, at such
14		times and in such amounts as directed by the Comptroller when
15		necessary to support appropriated expenditures from the funds,
16		an amount equal to that transferred from them plus any
17		interest that would have accrued thereon had the transfer not
18		occurred, except that any moneys transferred pursuant to
19		subsection (a) of this Section shall be repaid to the fund of
20		origin within 60 48 months after the date on which they were
21		borrowed. When any of the funds from which moneys have been
22		transferred pursuant to subsection (a) have insufficient cash
23		from which the State Comptroller may make expenditures
24		properly supported by appropriations from the fund, then the
25		State Treasurer and State Comptroller shall transfer from
26		general funds to the fund only such amount as is immediately

SB2017 Enrolled - 5 - LRB102 16155 CPF 22006 b
1		necessary to satisfy outstanding expenditure obligations on a
2		timely basis.
3		(c) On the first day of each quarterly period in each
4		fiscal year, until such time as a report indicates that all
5		moneys borrowed and interest pursuant to this Section have
6		been repaid, the Comptroller shall provide to the President
7		and the Minority Leader of the Senate, the Speaker and the
8		Minority Leader of the House of Representatives, and the
9		Commission on Government Forecasting and Accountability a
10		report on all transfers made pursuant to this Section in the
11		prior quarterly period. The report must be provided in
12		electronic format. The report must include all of the
13		following:
14		(1) the date each transfer was made;
15		(2) the amount of each transfer;
16		(3) in the case of a transfer from general funds to a
17		fund of origin pursuant to subsection (b) of this Section,
18		the amount of interest being paid to the fund of origin;
19		and
20		(4) the end of day balance of the fund of origin, the
21		general funds, and the Health Insurance Reserve Fund on
22		the date the transfer was made.
23		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
24		101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
25		(30 ILCS 105/6z-6) (from Ch. 127, par. 142z-6)

SB2017 Enrolled - 6 - LRB102 16155 CPF 22006 b
1		Sec. 6z-6. All moneys received pursuant to the federal
2		Community Services Block Grant shall be deposited into the
3		Community Services Block Grant Fund and used for the purposes
4		permitted under the Grant. All money received from the federal
5		Low-Income Household Water Assistance Program under the
6		federal Consolidated Appropriations Act and the American
7		Rescue Plan Act of 2021 shall be deposited into the Community
8		Services Block Grant Fund and used for the purposes permitted
9		under the Program and any related federal guidance.
10		(Source: P.A. 83-1053.)
11		(30 ILCS 105/6z-32)
12		Sec. 6z-32. Partners for Planning and Conservation.
13		(a) The Partners for Conservation Fund (formerly known as
14		the Conservation 2000 Fund) and the Partners for Conservation
15		Projects Fund (formerly known as the Conservation 2000
16		Projects Fund) are created as special funds in the State
17		Treasury. These funds shall be used to establish a
18		comprehensive program to protect Illinois' natural resources
19		through cooperative partnerships between State government and
20		public and private landowners. Moneys in these Funds may be
21		used, subject to appropriation, by the Department of Natural
22		Resources, Environmental Protection Agency, and the Department
23		of Agriculture for purposes relating to natural resource
24		protection, planning, recreation, tourism, and compatible
25		agricultural and economic development activities. Without

SB2017 Enrolled - 7 - LRB102 16155 CPF 22006 b
1		limiting these general purposes, moneys in these Funds may be
2		used, subject to appropriation, for the following specific
3		purposes:
4		(1) To foster sustainable agriculture practices and
5		control soil erosion, and sedimentation, and nutrient loss
6		from farmland, including grants to Soil and Water
7		Conservation Districts for conservation practice
8		cost-share grants and for personnel, educational, and
9		administrative expenses.
10		(2) To establish and protect a system of ecosystems in
11		public and private ownership through conservation
12		easements, incentives to public and private landowners,
13		natural resource restoration and preservation, water
14		quality protection and improvement, land use and watershed
15		planning, technical assistance and grants, and land
16		acquisition provided these mechanisms are all voluntary on
17		the part of the landowner and do not involve the use of
18		eminent domain.
19		(3) To develop a systematic and long-term program to
20		effectively measure and monitor natural resources and
21		ecological conditions through investments in technology
22		and involvement of scientific experts.
23		(4) To initiate strategies to enhance, use, and
24		maintain Illinois' inland lakes through education,
25		technical assistance, research, and financial incentives.
26		(5) To partner with private landowners and with units

SB2017 Enrolled - 8 - LRB102 16155 CPF 22006 b
1		of State, federal, and local government and with
2		not-for-profit organizations in order to integrate State
3		and federal programs with Illinois' natural resource
4		protection and restoration efforts and to meet
5		requirements to obtain federal and other funds for
6		conservation or protection of natural resources.
7		(6) To implement the State's Nutrient Loss Reduction
8		Strategy, including, but not limited to, funding the
9		resources needed to support the Strategy's Policy Working
10		Group, cover water quality monitoring in support of
11		Strategy implementation, prepare a biennial report on the
12		progress made on the Strategy every 2 years, and provide
13		cost share funding for nutrient capture projects.
14		(b) The State Comptroller and State Treasurer shall
15		automatically transfer on the last day of each month,
16		beginning on September 30, 1995 and ending on June 30, 2022
17		2021, from the General Revenue Fund to the Partners for
18		Conservation Fund, an amount equal to 1/10 of the amount set
19		forth below in fiscal year 1996 and an amount equal to 1/12 of
20		the amount set forth below in each of the other specified
21		fiscal years:
22 Fiscal Year Amount 23 1996 $ 3,500,000 24 1997 $ 9,000,000 25 1998 $10,000,000 26 1999 $11,000,000

SB2017 Enrolled - 9 - LRB102 16155 CPF 22006 b
1 2000 $12,500,000 2 2001 through 2004 $14,000,000 3 2005 $7,000,000 4 2006 $11,000,000 5 2007 $0 6 2008 through 2011 $14,000,000 7 2012 $12,200,000 8 2013 through 2017 $14,000,000 9 2018 $1,500,000 10 2019 $14,000,000 11 2020 $7,500,000 12 2021 through 2022 $14,000,000
13		(c) The State Comptroller and State Treasurer shall
14		automatically transfer on the last day of each month beginning
15		on July 31, 2021 and ending June 30, 2022, from the
16		Environmental Protection Permit and Inspection Fund to the
17		Partners for Conservation Fund, an amount equal to 1/12 of
18		$4,135,000. Notwithstanding any other provision of law to the
19		contrary and in addition to any other transfers that may be
20		provided for by law, on the last day of each month beginning on
21		July 31, 2006 and ending on June 30, 2007, or as soon
22		thereafter as may be practical, the State Comptroller shall
23		direct and the State Treasurer shall transfer $1,000,000 from
24		the Open Space Lands Acquisition and Development Fund to the
25		Partners for Conservation Fund (formerly known as the
26		Conservation 2000 Fund).

SB2017 Enrolled - 10 - LRB102 16155 CPF 22006 b
1		(d) There shall be deposited into the Partners for
2		Conservation Projects Fund such bond proceeds and other moneys
3		as may, from time to time, be provided by law.
4		(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
5		(30 ILCS 105/6z-63)
6		Sec. 6z-63. The Professional Services Fund.
7		(a) The Professional Services Fund is created as a
8		revolving fund in the State treasury. The following moneys
9		shall be deposited into the Fund:
10		(1) amounts authorized for transfer to the Fund from
11		the General Revenue Fund and other State funds (except for
12		funds classified by the Comptroller as federal trust funds
13		or State trust funds) pursuant to State law or Executive
14		Order;
15		(2) federal funds received by the Department of
16		Central Management Services (the "Department") as a result
17		of expenditures from the Fund;
18		(3) interest earned on moneys in the Fund; and
19		(4) receipts or inter-fund transfers resulting from
20		billings issued by the Department to State agencies for
21		the cost of professional services rendered by the
22		Department that are not compensated through the specific
23		fund transfers authorized by this Section.
24		(b) Moneys in the Fund may be used by the Department for
25		reimbursement or payment for:

SB2017 Enrolled - 11 - LRB102 16155 CPF 22006 b
1		(1) providing professional services to State agencies
2		or other State entities;
3		(2) rendering other services to State agencies at the
4		Governor's direction or to other State entities upon
5		agreement between the Director of Central Management
6		Services and the appropriate official or governing body of
7		the other State entity; or
8		(3) providing for payment of administrative and other
9		expenses incurred by the Department in providing
10		professional services.
11		Beginning in fiscal year 2021, moneys in the Fund may also
12		be appropriated to and used by the Executive Ethics Commission
13		for oversight and administration of the eProcurement system
14		known as BidBuy, and by the Chief Procurement Officer
15		appointed under paragraph (4) of subsection (a) of Section
16		10-20 of the Illinois Procurement Code for the general
17		services and operation of the BidBuy system previously
18		administered by the Department.
19		Beginning in fiscal year 2022, moneys in the Fund may also
20		be appropriated to and used by the Commission on Equity and
21		Inclusion for its operating and administrative expenses
22		related to the Business Enterprise Program, previously
23		administered by the Department.
24		(c) State agencies or other State entities may direct the
25		Comptroller to process inter-fund transfers or make payment
26		through the voucher and warrant process to the Professional

SB2017 Enrolled - 12 - LRB102 16155 CPF 22006 b
1		Services Fund in satisfaction of billings issued under
2		subsection (a) of this Section.
3		(d) Reconciliation. For the fiscal year beginning on July
4		1, 2004 only, the Director of Central Management Services (the
5		"Director") shall order that each State agency's payments and
6		transfers made to the Fund be reconciled with actual Fund
7		costs for professional services provided by the Department on
8		no less than an annual basis. The Director may require reports
9		from State agencies as deemed necessary to perform this
10		reconciliation.
11		(e) (Blank).
12		(e-5) (Blank).
13		(e-7) (Blank).
14		(e-10) (Blank).
15		(e-15) (Blank).
16		(e-20) (Blank).
17		(e-25) (Blank).
18		(e-30) (Blank).
19		(e-35) (Blank).
20		(e-40) (Blank).
21		(e-45) (Blank).
22		(e-50) (Blank).
23		(f) The term "professional services" means services
24		rendered on behalf of State agencies and other State entities
25		pursuant to Section 405-293 of the Department of Central
26		Management Services Law of the Civil Administrative Code of

SB2017 Enrolled - 13 - LRB102 16155 CPF 22006 b
1		Illinois.
2		(Source: P.A. 101-636, eff. 6-10-20.)
3		(30 ILCS 105/6z-70)
4		Sec. 6z-70. The Secretary of State Identification Security
5		and Theft Prevention Fund.
6		(a) The Secretary of State Identification Security and
7		Theft Prevention Fund is created as a special fund in the State
8		treasury. The Fund shall consist of any fund transfers,
9		grants, fees, or moneys from other sources received for the
10		purpose of funding identification security and theft
11		prevention measures.
12		(b) All moneys in the Secretary of State Identification
13		Security and Theft Prevention Fund shall be used, subject to
14		appropriation, for any costs related to implementing
15		identification security and theft prevention measures.
16		(c) (Blank).
17		(d) (Blank).
18		(e) (Blank).
19		(f) (Blank).
20		(g) (Blank).
21		(h) (Blank).
22		(i) (Blank).
23		(j) (Blank).
24		(k) (Blank).
25		(l) (Blank). Notwithstanding any other provision of State

SB2017 Enrolled - 14 - LRB102 16155 CPF 22006 b
1		law to the contrary, on or after July 1, 2019, and until June
2		30, 2020, in addition to any other transfers that may be
3		provided for by law, at the direction of and upon notification
4		of the Secretary of State, the State Comptroller shall direct
5		and the State Treasurer shall transfer amounts into the
6		Secretary of State Identification Security and Theft
7		Prevention Fund from the designated funds not exceeding the
8		following totals:
9		Division of Corporations Registered Limited
10		Liability Partnership
11		Fund....................$287,000
12		Securities Investors Education
13		Fund.............$1,500,000
14		Department of Business Services
15		Special Operations
16		Fund.....................$3,000,000
17		Securities Audit and Enforcement
18		Fund...........$3,500,000
19		(m) Notwithstanding any other provision of State law to
20		the contrary, on or after July 1, 2020, and until June 30,
21		2021, in addition to any other transfers that may be provided
22		for by law, at the direction of and upon notification of the
23		Secretary of State, the State Comptroller shall direct and the
24		State Treasurer shall transfer amounts into the Secretary of
25		State Identification Security and Theft Prevention Fund from
26		the designated funds not exceeding the following totals:

SB2017 Enrolled - 15 - LRB102 16155 CPF 22006 b
1		Division of Corporations Registered Limited
2		Liability Partnership Fund..................$287,000
3		Securities Investors Education Fund
4		...................... .............$1,500,000
5		Department of Business Services Special
6		Operations Fund...........................$4,500,000
7		Securities Audit and Enforcement Fund.........$5,000,000
8		Corporate Franchise Tax Refund Fund...........$3,000,000
9		(n) Notwithstanding any other provision of State law to
10		the contrary, on or after July 1, 2021, and until June 30,
11		2022, in addition to any other transfers that may be provided
12		for by law, at the direction of and upon notification of the
13		Secretary of State, the State Comptroller shall direct and the
14		State Treasurer shall transfer amounts into the Secretary of
15		State Identification Security and Theft Prevention Fund from
16		the designated funds not exceeding the following totals:
17		Division of Corporations Registered Limited
18		Liability Partnership Fund...................$287,000
19		Securities Investors Education Fund............$1,500,000
20		Department of Business Services Special
21		Operations Fund............................$4,500,000
22		Securities Audit and Enforcement Fund..........$5,000,000
23		Corporate Franchise Tax Refund Fund............$3,000,000
24		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
25		101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)

SB2017 Enrolled - 16 - LRB102 16155 CPF 22006 b
1		(30 ILCS 105/6z-77)
2		Sec. 6z-77. The Capital Projects Fund. The Capital
3		Projects Fund is created as a special fund in the State
4		Treasury. The State Comptroller and State Treasurer shall
5		transfer from the Capital Projects Fund to the General Revenue
6		Fund $61,294,550 on October 1, 2009, $122,589,100 on January
7		1, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1,
8		2010, and on July 1 and January 1 of each year thereafter, the
9		State Comptroller and State Treasurer shall transfer the sum
10		of $122,589,100 from the Capital Projects Fund to the General
11		Revenue Fund. In Fiscal Year 2022 only, the State Comptroller
12		and State Treasurer shall transfer up to $40,000,000 of sports
13		wagering revenues from the Capital Projects Fund to the
14		Rebuild Illinois Projects Fund in one or more transfers as
15		directed by the Governor. Subject to appropriation, the
16		Capital Projects Fund may be used only for capital projects
17		and the payment of debt service on bonds issued for capital
18		projects. All interest earned on moneys in the Fund shall be
19		deposited into the Fund. The Fund shall not be subject to
20		administrative charges or chargebacks, such as but not limited
21		to those authorized under Section 8h.
22		(Source: P.A. 96-34, eff. 7-13-09.)
23		(30 ILCS 105/6z-82)
24		Sec. 6z-82. State Police Operations Assistance Fund.
25		(a) There is created in the State treasury a special fund

SB2017 Enrolled - 17 - LRB102 16155 CPF 22006 b
1		known as the State Police Operations Assistance Fund. The Fund
2		shall receive revenue under the Criminal and Traffic
3		Assessment Act. The Fund may also receive revenue from grants,
4		donations, appropriations, and any other legal source.
5		(b) The Department of State Police may use moneys in the
6		Fund to finance any of its lawful purposes or functions.
7		(c) Expenditures may be made from the Fund only as
8		appropriated by the General Assembly by law.
9		(d) Investment income that is attributable to the
10		investment of moneys in the Fund shall be retained in the Fund
11		for the uses specified in this Section.
12		(e) The State Police Operations Assistance Fund shall not
13		be subject to administrative chargebacks.
14		(f) (Blank). Notwithstanding any other provision of State
15		law to the contrary, on or after July 1, 2012, and until June
16		30, 2013, in addition to any other transfers that may be
17		provided for by law, at the direction of and upon notification
18		from the Director of State Police, the State Comptroller shall
19		direct and the State Treasurer shall transfer amounts into the
20		State Police Operations Assistance Fund from the designated
21		funds not exceeding the following totals:
22		State Police Vehicle Fund......................$2,250,000
23		State Police Wireless Service
24		Emergency Fund.............................$2,500,000
25		State Police Services Fund.....................$3,500,000
26		(g) Notwithstanding any other provision of State law to

SB2017 Enrolled - 18 - LRB102 16155 CPF 22006 b
1		the contrary, on or after July 1, 2021, in addition to any
2		other transfers that may be provided for by law, at the
3		direction of and upon notification from the Director of State
4		Police, the State Comptroller shall direct and the State
5		Treasurer shall transfer amounts not exceeding $7,000,000 into
6		the State Police Operations Assistance Fund from the State
7		Police Services Fund.
8		(Source: P.A. 100-987, eff. 7-1-19.)
9		(30 ILCS 105/6z-100)
10		(Section scheduled to be repealed on July 1, 2021)
11		Sec. 6z-100. Capital Development Board Revolving Fund;
12		payments into and use. All monies received by the Capital
13		Development Board for publications or copies issued by the
14		Board, and all monies received for contract administration
15		fees, charges, or reimbursements owing to the Board shall be
16		deposited into a special fund known as the Capital Development
17		Board Revolving Fund, which is hereby created in the State
18		treasury. The monies in this Fund shall be used by the Capital
19		Development Board, as appropriated, for expenditures for
20		personal services, retirement, social security, contractual
21		services, legal services, travel, commodities, printing,
22		equipment, electronic data processing, or telecommunications.
23		For fiscal year 2021 and thereafter, the monies in this Fund
24		may also be appropriated to and used by the Executive Ethics
25		Commission for oversight and administration of the Chief

SB2017 Enrolled - 19 - LRB102 16155 CPF 22006 b
1		Procurement Officer appointed under paragraph (1) of
2		subsection (a) of Section 10-20 of the Illinois Procurement
3		Code responsible for capital procurement. Unexpended moneys in
4		the Fund shall not be transferred or allocated by the
5		Comptroller or Treasurer to any other fund, nor shall the
6		Governor authorize the transfer or allocation of those moneys
7		to any other fund. This Section is repealed July 1, 2022 2021.
8		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
9		101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff.
10		6-26-20.)
11		(30 ILCS 105/6z-121)
12		Sec. 6z-121. State Coronavirus Urgent Remediation
13		Emergency Fund.
14		(a) The State Coronavirus Urgent Remediation Emergency
15		(State CURE) Fund is created as a federal trust fund within the
16		State treasury. The State CURE Fund shall be held separate and
17		apart from all other funds in the State treasury. The State
18		CURE Fund is established: (1) to receive, directly or
19		indirectly, federal funds from the Coronavirus Relief Fund in
20		accordance with Section 5001 of the federal Coronavirus Aid,
21		Relief, and Economic Security (CARES) Act, the Coronavirus
22		State Fiscal Recovery Fund in accordance with Section 9901 of
23		the American Rescue Plan Act of 2021, or from any other federal
24		fund pursuant to any other provision of the American Rescue
25		Plan Act of 2021 or any other federal law; and (2) to provide

SB2017 Enrolled - 20 - LRB102 16155 CPF 22006 b
1		for the transfer, distribution and expenditure of such federal
2		funds as permitted in the federal Coronavirus Aid, Relief, and
3		Economic Security (CARES) Act, the American Rescue Plan Act of
4		2021, and related federal guidance or any other federal law,
5		and as authorized by this Section.
6		(b) Federal funds received by the State from the
7		Coronavirus Relief Fund in accordance with Section 5001 of the
8		federal Coronavirus Aid, Relief, and Economic Security (CARES)
9		Act, the Coronavirus State Fiscal Recovery Fund in accordance
10		with Section 9901 of the American Rescue Plan Act of 2021, or
11		any other federal funds received pursuant to the American
12		Rescue Plan Act of 2021 or any other federal law, may be
13		deposited, directly or indirectly, into the State CURE Fund.
14		(c) Funds in the State CURE Fund may be expended, subject
15		to appropriation, directly for purposes permitted under the
16		federal law and related federal guidance governing the use of
17		such funds, which may include without limitation purposes
18		permitted in Section 5001 of the CARES Act and Sections 3201,
19		3206, and 9901 of the American Rescue Plan Act of 2021. All
20		federal funds received into the State CURE Fund from the
21		Coronavirus Relief Fund, the Coronavirus State Fiscal Recovery
22		Fund, or any other source under the American Rescue Plan Act of
23		2021, may be transferred or expended by the Illinois Emergency
24		Management Agency at the direction of the Governor for the
25		specific purposes permitted by the federal Coronavirus Aid,
26		Relief, and Economic Security (CARES) Act, the American Rescue

SB2017 Enrolled - 21 - LRB102 16155 CPF 22006 b
1		Plan Act of 2021, any related regulations or federal guidance,
2		and any terms and conditions of the federal awards received by
3		the State thereunder. The State Comptroller shall direct and
4		the State Treasurer shall transfer, as directed by the
5		Governor in writing, a portion of the federal funds received
6		from the Coronavirus Relief Fund or from any other federal
7		fund pursuant to any other provision of federal law may be
8		transferred to the Local Coronavirus Urgent Remediation
9		Emergency (Local CURE) Fund from time to time for the
10		provision and administration of grants to units of local
11		government as permitted by the federal Coronavirus Aid,
12		Relief, and Economic Security (CARES) Act, any related federal
13		guidance, and any other additional federal law that may
14		provide authorization. The State Comptroller shall direct and
15		the State Treasurer shall transfer amounts, as directed by the
16		Governor in writing, from the State CURE Fund to the Essential
17		Government Services Support Fund to be used for the provision
18		of government services as permitted under Section 602(c)(1)(C)
19		of the Social Security Act as enacted by Section 9901 of the
20		American Rescue Plan Act and related federal guidance. Funds
21		in the State CURE Fund also may be transferred to other funds
22		in the State treasury as reimbursement for expenditures made
23		from such other funds if the expenditures are eligible for
24		federal reimbursement under Section 5001 of the federal
25		Coronavirus Aid, Relief, and Economic Security (CARES) Act,
26		the relevant provisions of the American Rescue Plan Act of

SB2017 Enrolled - 22 - LRB102 16155 CPF 22006 b
1		2021, or any and related federal guidance. Funds in the State
2		CURE Fund also may be expended directly on expenditures
3		eligible for federal reimbursement under Section 5001 of the
4		federal Coronavirus Aid, Relief, and Economic Security (CARES)
5		Act and related federal guidance.
6		(d) Once the General Assembly has enacted appropriations
7		from the State CURE Fund, the expenditure of funds from the
8		State CURE Fund shall be subject to appropriation by the
9		General Assembly, and shall be administered by the Illinois
10		Emergency Management Agency at the direction of the Governor.
11		The Illinois Emergency Management Agency, and other agencies
12		as named in appropriations, shall transfer, distribute or
13		expend the funds. The State Comptroller shall direct and the
14		State Treasurer shall transfer funds in the State CURE Fund to
15		other funds in the State treasury as reimbursement for
16		expenditures made from such other funds if the expenditures
17		are eligible for federal reimbursement under Section 5001 of
18		the federal Coronavirus Aid, Relief, and Economic Security
19		(CARES) Act, the relevant provisions of the American Rescue
20		Plan Act of 2021, or any and related federal guidance, as
21		directed in writing by the Governor. Additional funds that may
22		be received from the federal government from legislation
23		enacted in response to the impact of Coronavirus Disease 2019,
24		including fiscal stabilization payments that replace revenues
25		lost due to Coronavirus Disease 2019, The State Comptroller
26		may direct and the State Treasurer shall transfer in the

SB2017 Enrolled - 23 - LRB102 16155 CPF 22006 b
1		manner authorized or required by any related federal guidance,
2		as directed in writing by the Governor.
3		(e) Unexpended funds in the State CURE Fund shall be paid
4		back to the federal government at the direction of the
5		Governor.
6		(f) In addition to any other transfers that may be
7		provided for by law, at the direction of the Governor, the
8		State Comptroller shall direct and the State Treasurer shall
9		transfer the sum of $24,523,000 from the State CURE Fund to the
10		Chicago Travel Industry Promotion Fund.
11		(g) In addition to any other transfers that may be
12		provided for by law, at the direction of the Governor, the
13		State Comptroller shall direct and the State Treasurer shall
14		transfer the sum of $30,000,000 from the State CURE Fund to the
15		Metropolitan Pier and Exposition Authority Incentive Fund.
16		(h) In addition to any other transfers that may be
17		provided for by law, at the direction of the Governor, the
18		State Comptroller shall direct and the State Treasurer shall
19		transfer the sum of $45,180,000 from the State CURE Fund to the
20		Local Tourism Fund.
21		(Source: P.A. 101-636, eff. 6-10-20.)
22		(30 ILCS 105/6z-122)
23		Sec. 6z-122. Local Coronavirus Urgent Remediation
24		Emergency Fund.
25		(a) The Local Coronavirus Urgent Remediation Emergency

SB2017 Enrolled - 24 - LRB102 16155 CPF 22006 b
1		Fund, or Local CURE Fund, is created as a federal trust fund
2		within the State treasury. The Local CURE Fund shall be held
3		separate and apart from all other funds of the State. The Local
4		CURE Fund is established: (1) to receive transfers from either
5		the Disaster Response and Recovery Fund or the State
6		Coronavirus Urgent Remediation Emergency (State CURE) Fund of
7		federal funds received by the State from the Coronavirus
8		Relief Fund in accordance with Section 5001 of the federal
9		Coronavirus Aid, Relief, and Economic Security (CARES) Act or
10		pursuant to any other provision of federal law; and (2) to
11		provide for the administration and payment of grants and
12		expense reimbursements to units of local government as
13		permitted in the federal Coronavirus Aid, Relief, and Economic
14		Security (CARES) Act and related federal guidance, as
15		authorized by this Section, and as authorized in the
16		Department of Commerce and Economic Opportunity Act.
17		(b) A portion of the funds received into either the
18		Disaster Response and Recovery Fund or the State CURE Fund
19		from the Coronavirus Relief Fund in accordance with Section
20		5001 of the federal Coronavirus Aid, Relief, and Economic
21		Security (CARES) Act may be transferred into the Local CURE
22		Fund from time to time. Such funds transferred to the Local
23		CURE Fund may be used by the Department of Commerce and
24		Economic Opportunity only to provide for the awarding and
25		administration and payment of grants and expense
26		reimbursements to units of local government for the specific

SB2017 Enrolled - 25 - LRB102 16155 CPF 22006 b
1		purposes permitted by the federal Coronavirus Aid, Relief, and
2		Economic Security (CARES) Act and any related federal
3		guidance, the terms and conditions of the federal awards
4		through which the funds are received by the State, in
5		accordance with the procedures established in this Section,
6		and as authorized in the Department of Commerce and Economic
7		Opportunity Act.
8		(c) Unless federal guidance expands the authorized uses,
9		the funds received by units of local government from the Local
10		CURE Fund may be used only to cover the costs of the units of
11		local government that (1) are necessary expenditures incurred
12		due to the public health emergency caused by the Coronavirus
13		Disease 2019, (2) were not accounted for in the budget of the
14		State or unit of local government most recently approved as of
15		March 27, 2020: and are incurred on or after March 1, 2020 and
16		before December 31, 2021 2020; however, if new federal
17		guidance or new federal law expands authorized uses or extends
18		the covered period, then the funds may be used for any other
19		permitted purposes throughout the covered period.
20		(d) The expenditure of funds from the Local CURE Fund
21		shall be subject to appropriation by the General Assembly.
22		(d-5) In addition to the purposes described in subsection
23		(a), the Local CURE Fund may receive, directly or indirectly,
24		federal funds from the Coronavirus Local Fiscal Recovery Fund
25		in accordance with Section 9901 of the American Rescue Plan
26		Act of 2021 in order to provide payments to units of local

SB2017 Enrolled - 26 - LRB102 16155 CPF 22006 b
1		government as directed by Section 9901 of the American Rescue
2		Plan Act of 2021 and related federal guidance. Such moneys on
3		deposit in the Local CURE Fund shall be paid to units of local
4		government in accordance with Section 9901 of the American
5		Rescue Plan Act of 2021 and as directed by federal guidance on
6		a continuing basis by the Department of Revenue, in
7		cooperation with the Department of Commerce and Economic
8		Opportunity and as instructed by the Governor.
9		(e) Unexpended funds in the Local CURE Fund shall be
10		transferred or paid back to the State CURE Fund or to the
11		federal government at the direction of the Governor.
12		(Source: P.A. 101-636, eff. 6-10-20.)
13		(30 ILCS 105/6z-128 new)
14		Sec. 6z-128. Essential Government Services Support Fund.
15		(a) The Essential Government Services Support Fund (the
16		EGSS Fund) is created as a federal trust fund within the State
17		treasury. The EGSS Fund is established: (1) to receive,
18		directly or indirectly, federal funds from the Coronavirus
19		State Fiscal Recovery Fund in accordance with Section 9901 of
20		the federal American Rescue Plan Act of 2021; and (2) to
21		provide for the use of such funds for purposes permitted by
22		Section 9901 of the American Rescue Plan Act of 2021,
23		including the provision of government services as permitted
24		under Section 602(c)(1)(C) of the Social Security Act as
25		enacted by Section 9901 of the American Rescue Plan Act of

SB2017 Enrolled - 27 - LRB102 16155 CPF 22006 b
1		2021, and as authorized by this Section.
2		(b) Federal funds received by the State from the
3		Coronavirus State Fiscal Recovery Fund in accordance with
4		Section 9901 of the American Rescue Plan Act of 2021 may be
5		deposited, directly or indirectly, into the EGSS Fund.
6		(c) The EGSS Fund shall be subject to appropriation by the
7		General Assembly. The fund shall be administered by the
8		Illinois Emergency Management Agency at the direction of the
9		Governor. The Illinois Emergency Management Agency, and other
10		agencies as named in appropriations, shall transfer,
11		distribute or expend the funds. Funds in the EGSS Fund may be
12		expended, subject to appropriation, directly for purposes
13		permitted under Section 9901 of the American Rescue Plan Act
14		of 2021 and related federal guidance governing the use of such
15		funds, including the provision of government services as
16		permitted under Section 602(c)(1)(C) of the Social Security
17		Act as enacted by Section 9901 of the American Rescue Plan Act
18		of 2021.
19		(d) All funds received, directly or indirectly, into the
20		EGSS Fund from the Coronavirus State Fiscal Recovery Fund may
21		be transferred or expended at the direction of the Governor
22		for the specific purposes permitted under Section 9901 of the
23		American Rescue Plan Act of 2021 and any related federal
24		guidance. The State Comptroller shall direct and the State
25		Treasurer shall transfer from time to time, as directed by the
26		Governor in writing, any of the funds in the EGSS Fund to the

SB2017 Enrolled - 28 - LRB102 16155 CPF 22006 b
1		General Revenue Fund or other funds in the State treasury as
2		needed for expenditures, or as reimbursement for expenditures
3		made, from such other funds for permitted purposes under
4		Section 9901 of the American Rescue Plan Act of 2021,
5		including the provision of government services.
6		(e) Unexpended funds in the EGSS Fund shall be paid back to
7		the federal government at the direction of the Governor.
8		(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
9		Sec. 8.3. Money in the Road Fund shall, if and when the
10		State of Illinois incurs any bonded indebtedness for the
11		construction of permanent highways, be set aside and used for
12		the purpose of paying and discharging annually the principal
13		and interest on that bonded indebtedness then due and payable,
14		and for no other purpose. The surplus, if any, in the Road Fund
15		after the payment of principal and interest on that bonded
16		indebtedness then annually due shall be used as follows:
17		first -- to pay the cost of administration of Chapters
18		2 through 10 of the Illinois Vehicle Code, except the cost
19		of administration of Articles I and II of Chapter 3 of that
20		Code, and to pay the costs of the Executive Ethics
21		Commission for oversight and administration of the Chief
22		Procurement Officer appointed under paragraph (2) of
23		subsection (a) of Section 10-20 of the Illinois
24		Procurement Code for transportation; and
25		secondly -- for expenses of the Department of

SB2017 Enrolled - 29 - LRB102 16155 CPF 22006 b
1		Transportation for construction, reconstruction,
2		improvement, repair, maintenance, operation, and
3		administration of highways in accordance with the
4		provisions of laws relating thereto, or for any purpose
5		related or incident to and connected therewith, including
6		the separation of grades of those highways with railroads
7		and with highways and including the payment of awards made
8		by the Illinois Workers' Compensation Commission under the
9		terms of the Workers' Compensation Act or Workers'
10		Occupational Diseases Act for injury or death of an
11		employee of the Division of Highways in the Department of
12		Transportation; or for the acquisition of land and the
13		erection of buildings for highway purposes, including the
14		acquisition of highway right-of-way or for investigations
15		to determine the reasonably anticipated future highway
16		needs; or for making of surveys, plans, specifications and
17		estimates for and in the construction and maintenance of
18		flight strips and of highways necessary to provide access
19		to military and naval reservations, to defense industries
20		and defense-industry sites, and to the sources of raw
21		materials and for replacing existing highways and highway
22		connections shut off from general public use at military
23		and naval reservations and defense-industry sites, or for
24		the purchase of right-of-way, except that the State shall
25		be reimbursed in full for any expense incurred in building
26		the flight strips; or for the operating and maintaining of

SB2017 Enrolled - 30 - LRB102 16155 CPF 22006 b
1		highway garages; or for patrolling and policing the public
2		highways and conserving the peace; or for the operating
3		expenses of the Department relating to the administration
4		of public transportation programs; or, during fiscal year
5		2020 only, for the purposes of a grant not to exceed
6		$8,394,800 to the Regional Transportation Authority on
7		behalf of PACE for the purpose of ADA/Para-transit
8		expenses; or, during fiscal year 2021 only, for the
9		purposes of a grant not to exceed $8,394,800 to the
10		Regional Transportation Authority on behalf of PACE for
11		the purpose of ADA/Para-transit expenses; or, during
12		fiscal year 2022 only, for the purposes of a grant not to
13		exceed $8,394,800 to the Regional Transportation Authority
14		on behalf of PACE for the purpose of ADA/Para-transit
15		expenses; or for any of those purposes or any other
16		purpose that may be provided by law.
17		Appropriations for any of those purposes are payable from
18		the Road Fund. Appropriations may also be made from the Road
19		Fund for the administrative expenses of any State agency that
20		are related to motor vehicles or arise from the use of motor
21		vehicles.
22		Beginning with fiscal year 1980 and thereafter, no Road
23		Fund monies shall be appropriated to the following Departments
24		or agencies of State government for administration, grants, or
25		operations; but this limitation is not a restriction upon
26		appropriating for those purposes any Road Fund monies that are

SB2017 Enrolled - 31 - LRB102 16155 CPF 22006 b
1		eligible for federal reimbursement:
2		1. Department of Public Health;
3		2. Department of Transportation, only with respect to
4		subsidies for one-half fare Student Transportation and
5		Reduced Fare for Elderly, except fiscal year 2020 only
6		when no more than $17,570,000 may be expended and except
7		fiscal year 2021 only when no more than $17,570,000 may be
8		expended and except fiscal year 2022 only when no more
9		than $17,570,000 may be expended;
10		3. Department of Central Management Services, except
11		for expenditures incurred for group insurance premiums of
12		appropriate personnel;
13		4. Judicial Systems and Agencies.
14		Beginning with fiscal year 1981 and thereafter, no Road
15		Fund monies shall be appropriated to the following Departments
16		or agencies of State government for administration, grants, or
17		operations; but this limitation is not a restriction upon
18		appropriating for those purposes any Road Fund monies that are
19		eligible for federal reimbursement:
20		1. Department of State Police, except for expenditures
21		with respect to the Division of Operations;
22		2. Department of Transportation, only with respect to
23		Intercity Rail Subsidies, except fiscal year 2020 only
24		when no more than $50,000,000 may be expended and except
25		fiscal year 2021 only when no more than $50,000,000 may be
26		expended and except fiscal year 2022 only when no more

SB2017 Enrolled - 32 - LRB102 16155 CPF 22006 b
1		than $50,000,000 may be expended, and Rail Freight
2		Services.
3		Beginning with fiscal year 1982 and thereafter, no Road
4		Fund monies shall be appropriated to the following Departments
5		or agencies of State government for administration, grants, or
6		operations; but this limitation is not a restriction upon
7		appropriating for those purposes any Road Fund monies that are
8		eligible for federal reimbursement: Department of Central
9		Management Services, except for awards made by the Illinois
10		Workers' Compensation Commission under the terms of the
11		Workers' Compensation Act or Workers' Occupational Diseases
12		Act for injury or death of an employee of the Division of
13		Highways in the Department of Transportation.
14		Beginning with fiscal year 1984 and thereafter, no Road
15		Fund monies shall be appropriated to the following Departments
16		or agencies of State government for administration, grants, or
17		operations; but this limitation is not a restriction upon
18		appropriating for those purposes any Road Fund monies that are
19		eligible for federal reimbursement:
20		1. Department of State Police, except not more than
21		40% of the funds appropriated for the Division of
22		Operations;
23		2. State Officers.
24		Beginning with fiscal year 1984 and thereafter, no Road
25		Fund monies shall be appropriated to any Department or agency
26		of State government for administration, grants, or operations

SB2017 Enrolled - 33 - LRB102 16155 CPF 22006 b
1		except as provided hereafter; but this limitation is not a
2		restriction upon appropriating for those purposes any Road
3		Fund monies that are eligible for federal reimbursement. It
4		shall not be lawful to circumvent the above appropriation
5		limitations by governmental reorganization or other methods.
6		Appropriations shall be made from the Road Fund only in
7		accordance with the provisions of this Section.
8		Money in the Road Fund shall, if and when the State of
9		Illinois incurs any bonded indebtedness for the construction
10		of permanent highways, be set aside and used for the purpose of
11		paying and discharging during each fiscal year the principal
12		and interest on that bonded indebtedness as it becomes due and
13		payable as provided in the Transportation Bond Act, and for no
14		other purpose. The surplus, if any, in the Road Fund after the
15		payment of principal and interest on that bonded indebtedness
16		then annually due shall be used as follows:
17		first -- to pay the cost of administration of Chapters
18		2 through 10 of the Illinois Vehicle Code; and
19		secondly -- no Road Fund monies derived from fees,
20		excises, or license taxes relating to registration,
21		operation and use of vehicles on public highways or to
22		fuels used for the propulsion of those vehicles, shall be
23		appropriated or expended other than for costs of
24		administering the laws imposing those fees, excises, and
25		license taxes, statutory refunds and adjustments allowed
26		thereunder, administrative costs of the Department of

SB2017 Enrolled - 34 - LRB102 16155 CPF 22006 b
1		Transportation, including, but not limited to, the
2		operating expenses of the Department relating to the
3		administration of public transportation programs, payment
4		of debts and liabilities incurred in construction and
5		reconstruction of public highways and bridges, acquisition
6		of rights-of-way for and the cost of construction,
7		reconstruction, maintenance, repair, and operation of
8		public highways and bridges under the direction and
9		supervision of the State, political subdivision, or
10		municipality collecting those monies, or during fiscal
11		year 2020 only for the purposes of a grant not to exceed
12		$8,394,800 to the Regional Transportation Authority on
13		behalf of PACE for the purpose of ADA/Para-transit
14		expenses, or during fiscal year 2021 only for the purposes
15		of a grant not to exceed $8,394,800 to the Regional
16		Transportation Authority on behalf of PACE for the purpose
17		of ADA/Para-transit expenses, or during fiscal year 2022
18		only for the purposes of a grant not to exceed $8,394,800
19		to the Regional Transportation Authority on behalf of PACE
20		for the purpose of ADA/Para-transit expenses, and the
21		costs for patrolling and policing the public highways (by
22		State, political subdivision, or municipality collecting
23		that money) for enforcement of traffic laws. The
24		separation of grades of such highways with railroads and
25		costs associated with protection of at-grade highway and
26		railroad crossing shall also be permissible.

SB2017 Enrolled - 35 - LRB102 16155 CPF 22006 b
1		Appropriations for any of such purposes are payable from
2		the Road Fund or the Grade Crossing Protection Fund as
3		provided in Section 8 of the Motor Fuel Tax Law.
4		Except as provided in this paragraph, beginning with
5		fiscal year 1991 and thereafter, no Road Fund monies shall be
6		appropriated to the Department of State Police for the
7		purposes of this Section in excess of its total fiscal year
8		1990 Road Fund appropriations for those purposes unless
9		otherwise provided in Section 5g of this Act. For fiscal years
10		2003, 2004, 2005, 2006, and 2007 only, no Road Fund monies
11		shall be appropriated to the Department of State Police for
12		the purposes of this Section in excess of $97,310,000. For
13		fiscal year 2008 only, no Road Fund monies shall be
14		appropriated to the Department of State Police for the
15		purposes of this Section in excess of $106,100,000. For fiscal
16		year 2009 only, no Road Fund monies shall be appropriated to
17		the Department of State Police for the purposes of this
18		Section in excess of $114,700,000. Beginning in fiscal year
19		2010, no road fund moneys shall be appropriated to the
20		Department of State Police. It shall not be lawful to
21		circumvent this limitation on appropriations by governmental
22		reorganization or other methods unless otherwise provided in
23		Section 5g of this Act.
24		In fiscal year 1994, no Road Fund monies shall be
25		appropriated to the Secretary of State for the purposes of
26		this Section in excess of the total fiscal year 1991 Road Fund

SB2017 Enrolled - 36 - LRB102 16155 CPF 22006 b
1		appropriations to the Secretary of State for those purposes,
2		plus $9,800,000. It shall not be lawful to circumvent this
3		limitation on appropriations by governmental reorganization or
4		other method.
5		Beginning with fiscal year 1995 and thereafter, no Road
6		Fund monies shall be appropriated to the Secretary of State
7		for the purposes of this Section in excess of the total fiscal
8		year 1994 Road Fund appropriations to the Secretary of State
9		for those purposes. It shall not be lawful to circumvent this
10		limitation on appropriations by governmental reorganization or
11		other methods.
12		Beginning with fiscal year 2000, total Road Fund
13		appropriations to the Secretary of State for the purposes of
14		this Section shall not exceed the amounts specified for the
15		following fiscal years:
16 Fiscal Year 2000 $80,500,000; 17 Fiscal Year 2001 $80,500,000; 18 Fiscal Year 2002 $80,500,000; 19 Fiscal Year 2003 $130,500,000; 20 Fiscal Year 2004 $130,500,000; 21 Fiscal Year 2005 $130,500,000; 22 Fiscal Year 2006 $130,500,000; 23 Fiscal Year 2007 $130,500,000; 24 Fiscal Year 2008 $130,500,000; 25 Fiscal Year 2009 $130,500,000.
26		For fiscal year 2010, no road fund moneys shall be

SB2017 Enrolled - 37 - LRB102 16155 CPF 22006 b
1		appropriated to the Secretary of State.
2		Beginning in fiscal year 2011, moneys in the Road Fund
3		shall be appropriated to the Secretary of State for the
4		exclusive purpose of paying refunds due to overpayment of fees
5		related to Chapter 3 of the Illinois Vehicle Code unless
6		otherwise provided for by law.
7		It shall not be lawful to circumvent this limitation on
8		appropriations by governmental reorganization or other
9		methods.
10		No new program may be initiated in fiscal year 1991 and
11		thereafter that is not consistent with the limitations imposed
12		by this Section for fiscal year 1984 and thereafter, insofar
13		as appropriation of Road Fund monies is concerned.
14		Nothing in this Section prohibits transfers from the Road
15		Fund to the State Construction Account Fund under Section 5e
16		of this Act; nor to the General Revenue Fund, as authorized by
17		Public Act 93-25.
18		The additional amounts authorized for expenditure in this
19		Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
20		shall be repaid to the Road Fund from the General Revenue Fund
21		in the next succeeding fiscal year that the General Revenue
22		Fund has a positive budgetary balance, as determined by
23		generally accepted accounting principles applicable to
24		government.
25		The additional amounts authorized for expenditure by the
26		Secretary of State and the Department of State Police in this

SB2017 Enrolled - 38 - LRB102 16155 CPF 22006 b
1		Section by Public Act 94-91 shall be repaid to the Road Fund
2		from the General Revenue Fund in the next succeeding fiscal
3		year that the General Revenue Fund has a positive budgetary
4		balance, as determined by generally accepted accounting
5		principles applicable to government.
6		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
7		100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff.
8		6-10-20.)
9		(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
10		Sec. 8.12. State Pensions Fund.
11		(a) The moneys in the State Pensions Fund shall be used
12		exclusively for the administration of the Revised Uniform
13		Unclaimed Property Act and for the expenses incurred by the
14		Auditor General for administering the provisions of Section
15		2-8.1 of the Illinois State Auditing Act and for operational
16		expenses of the Office of the State Treasurer and for the
17		funding of the unfunded liabilities of the designated
18		retirement systems. For the purposes of this Section,
19		"operational expenses of the Office of the State Treasurer"
20		includes the acquisition of land and buildings in State fiscal
21		years 2019 and 2020 for use by the Office of the State
22		Treasurer, as well as construction, reconstruction,
23		improvement, repair, and maintenance, in accordance with the
24		provisions of laws relating thereto, of such lands and
25		buildings beginning in State fiscal year 2019 and thereafter.

SB2017 Enrolled - 39 - LRB102 16155 CPF 22006 b
1		Beginning in State fiscal year 2023 2022, payments to the
2		designated retirement systems under this Section shall be in
3		addition to, and not in lieu of, any State contributions
4		required under the Illinois Pension Code.
5		"Designated retirement systems" means:
6		(1) the State Employees' Retirement System of
7		Illinois;
8		(2) the Teachers' Retirement System of the State of
9		Illinois;
10		(3) the State Universities Retirement System;
11		(4) the Judges Retirement System of Illinois; and
12		(5) the General Assembly Retirement System.
13		(b) Each year the General Assembly may make appropriations
14		from the State Pensions Fund for the administration of the
15		Revised Uniform Unclaimed Property Act.
16		(c) As soon as possible after July 30, 2004 (the effective
17		date of Public Act 93-839), the General Assembly shall
18		appropriate from the State Pensions Fund (1) to the State
19		Universities Retirement System the amount certified under
20		Section 15-165 during the prior year, (2) to the Judges
21		Retirement System of Illinois the amount certified under
22		Section 18-140 during the prior year, and (3) to the General
23		Assembly Retirement System the amount certified under Section
24		2-134 during the prior year as part of the required State
25		contributions to each of those designated retirement systems.
26		If the amount in the State Pensions Fund does not exceed the

SB2017 Enrolled - 40 - LRB102 16155 CPF 22006 b
1		sum of the amounts certified in Sections 15-165, 18-140, and
2		2-134 by at least $5,000,000, the amount paid to each
3		designated retirement system under this subsection shall be
4		reduced in proportion to the amount certified by each of those
5		designated retirement systems.
6		(c-5) For fiscal years 2006 through 2022 2021, the General
7		Assembly shall appropriate from the State Pensions Fund to the
8		State Universities Retirement System the amount estimated to
9		be available during the fiscal year in the State Pensions
10		Fund; provided, however, that the amounts appropriated under
11		this subsection (c-5) shall not reduce the amount in the State
12		Pensions Fund below $5,000,000.
13		(c-6) For fiscal year 2023 2022 and each fiscal year
14		thereafter, as soon as may be practical after any money is
15		deposited into the State Pensions Fund from the Unclaimed
16		Property Trust Fund, the State Treasurer shall apportion the
17		deposited amount among the designated retirement systems as
18		defined in subsection (a) to reduce their actuarial reserve
19		deficiencies. The State Comptroller and State Treasurer shall
20		pay the apportioned amounts to the designated retirement
21		systems to fund the unfunded liabilities of the designated
22		retirement systems. The amount apportioned to each designated
23		retirement system shall constitute a portion of the amount
24		estimated to be available for appropriation from the State
25		Pensions Fund that is the same as that retirement system's
26		portion of the total actual reserve deficiency of the systems,

SB2017 Enrolled - 41 - LRB102 16155 CPF 22006 b
1		as determined annually by the Governor's Office of Management
2		and Budget at the request of the State Treasurer. The amounts
3		apportioned under this subsection shall not reduce the amount
4		in the State Pensions Fund below $5,000,000.
5		(d) The Governor's Office of Management and Budget shall
6		determine the individual and total reserve deficiencies of the
7		designated retirement systems. For this purpose, the
8		Governor's Office of Management and Budget shall utilize the
9		latest available audit and actuarial reports of each of the
10		retirement systems and the relevant reports and statistics of
11		the Public Employee Pension Fund Division of the Department of
12		Insurance.
13		(d-1) (Blank).
14		(e) The changes to this Section made by Public Act 88-593
15		shall first apply to distributions from the Fund for State
16		fiscal year 1996.
17		(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
18		100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
19		6-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
20		(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
21		Sec. 8.25-4. All moneys in the Illinois Sports Facilities
22		Fund are allocated to and shall be transferred, appropriated
23		and used only for the purposes authorized by, and subject to,
24		the limitations and conditions of this Section.
25		All moneys deposited pursuant to Section 13.1 of "An Act

SB2017 Enrolled - 42 - LRB102 16155 CPF 22006 b
1		in relation to State revenue sharing with local governmental
2		entities", as amended, and all moneys deposited with respect
3		to the $5,000,000 deposit, but not the additional $8,000,000
4		advance applicable before July 1, 2001, or the Advance Amount
5		applicable on and after that date, pursuant to Section 6 of
6		"The Hotel Operators' Occupation Tax Act", as amended, into
7		the Illinois Sports Facilities Fund shall be credited to the
8		Subsidy Account within the Fund. All moneys deposited with
9		respect to the additional $8,000,000 advance applicable before
10		July 1, 2001, or the Advance Amount applicable on and after
11		that date, but not the $5,000,000 deposit, pursuant to Section
12		6 of "The Hotel Operators' Occupation Tax Act", as amended,
13		into the Illinois Sports Facilities Fund shall be credited to
14		the Advance Account within the Fund. All moneys deposited from
15		any transfer pursuant to Section 8g-1 of the State Finance Act
16		shall be credited to the Advance Account within the Fund.
17		Beginning with fiscal year 1989 and continuing for each
18		fiscal year thereafter through and including fiscal year 2001,
19		no less than 30 days before the beginning of such fiscal year
20		(except as soon as may be practicable after the effective date
21		of this amendatory Act of 1988 with respect to fiscal year
22		1989) the Chairman of the Illinois Sports Facilities Authority
23		shall certify to the State Comptroller and the State
24		Treasurer, without taking into account any revenues or
25		receipts of the Authority, the lesser of (a) $18,000,000 and
26		(b) the sum of (i) the amount anticipated to be required by the

SB2017 Enrolled - 43 - LRB102 16155 CPF 22006 b
1		Authority during the fiscal year to pay principal of and
2		interest on, and other payments relating to, its obligations
3		issued or to be issued under Section 13 of the Illinois Sports
4		Facilities Authority Act, including any deposits required to
5		reserve funds created under any indenture or resolution
6		authorizing issuance of the obligations and payments to
7		providers of credit enhancement, (ii) the amount anticipated
8		to be required by the Authority during the fiscal year to pay
9		obligations under the provisions of any management agreement
10		with respect to a facility or facilities owned by the
11		Authority or of any assistance agreement with respect to any
12		facility for which financial assistance is provided under the
13		Illinois Sports Facilities Authority Act, and to pay other
14		capital and operating expenses of the Authority during the
15		fiscal year, including any deposits required to reserve funds
16		created for repair and replacement of capital assets and to
17		meet the obligations of the Authority under any management
18		agreement or assistance agreement, and (iii) any amounts under
19		(i) and (ii) above remaining unpaid from previous years.
20		Beginning with fiscal year 2002 and continuing for each
21		fiscal year thereafter, no less than 30 days before the
22		beginning of such fiscal year, the Chairman of the Illinois
23		Sports Facilities Authority shall certify to the State
24		Comptroller and the State Treasurer, without taking into
25		account any revenues or receipts of the Authority, the lesser
26		of (a) an amount equal to the sum of the Advance Amount plus

SB2017 Enrolled - 44 - LRB102 16155 CPF 22006 b
1		$10,000,000 and (b) the sum of (i) the amount anticipated to be
2		required by the Authority during the fiscal year to pay
3		principal of and interest on, and other payments relating to,
4		its obligations issued or to be issued under Section 13 of the
5		Illinois Sports Facilities Authority Act, including any
6		deposits required to reserve funds created under any indenture
7		or resolution authorizing issuance of the obligations and
8		payments to providers of credit enhancement, (ii) the amount
9		anticipated to be required by the Authority during the fiscal
10		year to pay obligations under the provisions of any management
11		agreement with respect to a facility or facilities owned by
12		the Authority or any assistance agreement with respect to any
13		facility for which financial assistance is provided under the
14		Illinois Sports Facilities Authority Act, and to pay other
15		capital and operating expenses of the Authority during the
16		fiscal year, including any deposits required to reserve funds
17		created for repair and replacement of capital assets and to
18		meet the obligations of the Authority under any management
19		agreement or assistance agreement, and (iii) any amounts under
20		(i) and (ii) above remaining unpaid from previous years.
21		A copy of any certification made by the Chairman under the
22		preceding 2 paragraphs shall be filed with the Governor and
23		the Mayor of the City of Chicago. The Chairman may file an
24		amended certification from time to time.
25		Subject to sufficient appropriation by the General
26		Assembly, beginning with July 1, 1988 and thereafter

SB2017 Enrolled - 45 - LRB102 16155 CPF 22006 b
1		continuing on the first day of each month during each fiscal
2		year through and including fiscal year 2001, the Comptroller
3		shall order paid and the Treasurer shall pay to the Authority
4		the amount in the Illinois Sports Facilities Fund until (x)
5		the lesser of $10,000,000 or the amount appropriated for
6		payment to the Authority from amounts credited to the Subsidy
7		Account and (y) the lesser of $8,000,000 or the difference
8		between the amount appropriated for payment to the Authority
9		during the fiscal year and $10,000,000 has been paid from
10		amounts credited to the Advance Account.
11		Subject to sufficient appropriation by the General
12		Assembly, beginning with July 1, 2001, and thereafter
13		continuing on the first day of each month during each fiscal
14		year thereafter, the Comptroller shall order paid and the
15		Treasurer shall pay to the Authority the amount in the
16		Illinois Sports Facilities Fund until (x) the lesser of
17		$10,000,000 or the amount appropriated for payment to the
18		Authority from amounts credited to the Subsidy Account and (y)
19		the lesser of the Advance Amount or the difference between the
20		amount appropriated for payment to the Authority during the
21		fiscal year and $10,000,000 has been paid from amounts
22		credited to the Advance Account.
23		Provided that all amounts deposited in the Illinois Sports
24		Facilities Fund and credited to the Subsidy Account, to the
25		extent requested pursuant to the Chairman's certification,
26		have been paid, on June 30, 1989, and on June 30 of each year

SB2017 Enrolled - 46 - LRB102 16155 CPF 22006 b
1		thereafter, all amounts remaining in the Subsidy Account of
2		the Illinois Sports Facilities Fund shall be transferred by
3		the State Treasurer one-half to the General Revenue Fund in
4		the State Treasury and one-half to the City Tax Fund. Provided
5		that all amounts appropriated from the Illinois Sports
6		Facilities Fund, to the extent requested pursuant to the
7		Chairman's certification, have been paid, on June 30, 1989,
8		and on June 30 of each year thereafter, all amounts remaining
9		in the Advance Account of the Illinois Sports Facilities Fund
10		shall be transferred by the State Treasurer to the General
11		Revenue Fund in the State Treasury.
12		For purposes of this Section, the term "Advance Amount"
13		means, for fiscal year 2002, $22,179,000, and for subsequent
14		fiscal years through fiscal year 2032, 105.615% of the Advance
15		Amount for the immediately preceding fiscal year, rounded up
16		to the nearest $1,000.
17		(Source: P.A. 91-935, eff. 6-1-01.)
18		(30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)
19		Sec. 8.25e. (a) The State Comptroller and the State
20		Treasurer shall automatically transfer on the first day of
21		each month, beginning on February 1, 1988, from the General
22		Revenue Fund to each of the funds then supplemented by the
23		pari-mutuel tax pursuant to Section 28 of the Illinois Horse
24		Racing Act of 1975, an amount equal to (i) the amount of
25		pari-mutuel tax deposited into such fund during the month in

SB2017 Enrolled - 47 - LRB102 16155 CPF 22006 b
1		fiscal year 1986 which corresponds to the month preceding such
2		transfer, minus (ii) the amount of pari-mutuel tax (or the
3		replacement transfer authorized by subsection (d) of Section
4		8g of this Act and subsection (d) of Section 28.1 of the
5		Illinois Horse Racing Act of 1975) deposited into such fund
6		during the month preceding such transfer; provided, however,
7		that no transfer shall be made to a fund if such amount for
8		that fund is equal to or less than zero and provided that no
9		transfer shall be made to a fund in any fiscal year after the
10		amount deposited into such fund exceeds the amount of
11		pari-mutuel tax deposited into such fund during fiscal year
12		1986.
13		(b) The State Comptroller and the State Treasurer shall
14		automatically transfer on the last day of each month,
15		beginning on October 1, 1989 and ending on June 30, 2017, from
16		the General Revenue Fund to the Metropolitan Exposition,
17		Auditorium and Office Building Fund, the amount of $2,750,000
18		plus any cumulative deficiencies in such transfers for prior
19		months, until the sum of $16,500,000 has been transferred for
20		the fiscal year beginning July 1, 1989 and until the sum of
21		$22,000,000 has been transferred for each fiscal year
22		thereafter.
23		(b-5) The State Comptroller and the State Treasurer shall
24		automatically transfer on the last day of each month,
25		beginning on July 1, 2017, from the General Revenue Fund to the
26		Metropolitan Exposition, Auditorium and Office Building Fund,

SB2017 Enrolled - 48 - LRB102 16155 CPF 22006 b
1		the amount of $1,500,000 plus any cumulative deficiencies in
2		such transfers for prior months, until the sum of $12,000,000
3		has been transferred for each fiscal year thereafter through
4		fiscal year 2021, after which no such transfers shall be made.
5		(c) After the transfer of funds from the Metropolitan
6		Exposition, Auditorium and Office Building Fund to the Bond
7		Retirement Fund pursuant to subsection (b) of Section 15 of
8		the Metropolitan Civic Center Support Act, the State
9		Comptroller and the State Treasurer shall automatically
10		transfer on the last day of each month, beginning on October 1,
11		1989 and ending on June 30, 2017, from the Metropolitan
12		Exposition, Auditorium and Office Building Fund to the Park
13		and Conservation Fund the amount of $1,250,000 plus any
14		cumulative deficiencies in such transfers for prior months,
15		until the sum of $7,500,000 has been transferred for the
16		fiscal year beginning July 1, 1989 and until the sum of
17		$10,000,000 has been transferred for each fiscal year
18		thereafter.
19		(Source: P.A. 100-23, eff. 7-6-17.)
20		(30 ILCS 105/8g)
21		Sec. 8g. Fund transfers.
22		(a) (Blank).
23		(b) (Blank).
24		(c) In addition to any other transfers that may be
25		provided for by law, on August 30 of each fiscal year's license

SB2017 Enrolled - 49 - LRB102 16155 CPF 22006 b
1		period, the Illinois Liquor Control Commission shall direct
2		and the State Comptroller and State Treasurer shall transfer
3		from the General Revenue Fund to the Youth Alcoholism and
4		Substance Abuse Prevention Fund an amount equal to the number
5		of retail liquor licenses issued for that fiscal year
6		multiplied by $50.
7		(d) The payments to programs required under subsection (d)
8		of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
9		be made, pursuant to appropriation, from the special funds
10		referred to in the statutes cited in that subsection, rather
11		than directly from the General Revenue Fund.
12		Beginning January 1, 2000, on the first day of each month,
13		or as soon as may be practical thereafter, the State
14		Comptroller shall direct and the State Treasurer shall
15		transfer from the General Revenue Fund to each of the special
16		funds from which payments are to be made under subsection (d)
17		of Section 28.1 of the Illinois Horse Racing Act of 1975 an
18		amount equal to 1/12 of the annual amount required for those
19		payments from that special fund, which annual amount shall not
20		exceed the annual amount for those payments from that special
21		fund for the calendar year 1998. The special funds to which
22		transfers shall be made under this subsection (d) include, but
23		are not necessarily limited to, the Agricultural Premium Fund;
24		the Metropolitan Exposition, Auditorium and Office Building
25		Fund, but only through fiscal year 2021 and not thereafter;
26		the Fair and Exposition Fund; the Illinois Standardbred

SB2017 Enrolled - 50 - LRB102 16155 CPF 22006 b
1		Breeders Fund; the Illinois Thoroughbred Breeders Fund; and
2		the Illinois Veterans' Rehabilitation Fund. Except for
3		transfers attributable to prior fiscal years, during State
4		fiscal year 2020 only, no transfers shall be made from the
5		General Revenue Fund to the Agricultural Premium Fund, the
6		Fair and Exposition Fund, the Illinois Standardbred Breeders
7		Fund, or the Illinois Thoroughbred Breeders Fund.
8		(e) (Blank).
9		(f) (Blank).
10		(f-1) (Blank).
11		(g) (Blank).
12		(h) (Blank).
13		(i) (Blank).
14		(i-1) (Blank).
15		(j) (Blank).
16		......
17		(k) (Blank).
18		(k-1) (Blank).
19		(k-2) (Blank).
20		(k-3) (Blank).
21		(l) (Blank).
22		(m) (Blank).
23		(n) (Blank).
24		(o) (Blank).
25		(p) (Blank).
26		(q) (Blank).

SB2017 Enrolled - 51 - LRB102 16155 CPF 22006 b
1		(r) (Blank).
2		(s) (Blank).
3		(t) (Blank).
4		(u) (Blank).
5		(v) (Blank).
6		(w) (Blank).
7		(x) (Blank).
8		(y) (Blank).
9		(z) (Blank).
10		(aa) (Blank).
11		(bb) (Blank).
12		(cc) (Blank).
13		(dd) (Blank).
14		(ee) (Blank).
15		(ff) (Blank).
16		(gg) (Blank).
17		(hh) (Blank).
18		(ii) (Blank).
19		(jj) (Blank).
20		(kk) (Blank).
21		(ll) (Blank).
22		(mm) (Blank).
23		(nn) (Blank).
24		(oo) (Blank).
25		(pp) (Blank).
26		(qq) (Blank).

SB2017 Enrolled - 52 - LRB102 16155 CPF 22006 b
1		(rr) (Blank).
2		(ss) (Blank).
3		(tt) (Blank).
4		(uu) (Blank).
5		(vv) (Blank).
6		(ww) (Blank).
7		(xx) (Blank).
8		(yy) (Blank).
9		(zz) (Blank).
10		(aaa) (Blank).
11		(bbb) (Blank).
12		(ccc) (Blank).
13		(ddd) (Blank).
14		(eee) (Blank).
15		(fff) (Blank).
16		(ggg) (Blank).
17		(hhh) (Blank).
18		(iii) (Blank).
19		(jjj) (Blank).
20		(lll) (Blank).
21		(mmm) (Blank).
22		(nnn) (Blank).
23		(ooo) (Blank).
24		(ppp) (Blank).
25		(qqq) (Blank).
26		(rrr) (Blank).

SB2017 Enrolled - 53 - LRB102 16155 CPF 22006 b
1		(sss) (Blank).
2		(ttt) (Blank).
3		(uuu) (Blank).
4		(vvv) (Blank).
5		(www) (Blank).
6		(xxx) (Blank).
7		(yyy) (Blank).
8		(zzz) (Blank).
9		(aaaa) (Blank).
10		(bbbb) (Blank).
11		(cccc) (Blank).
12		(dddd) (Blank).
13		(eeee) (Blank).
14		(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;
15		100-863, eff. 8-14-18; 101-10, eff. 6-5-19; revised 7-17-19.)
16		(30 ILCS 105/8g-1)
17		Sec. 8g-1. Fund transfers.
18		(a) (Blank).
19		(b) (Blank).
20		(c) (Blank).
21		(d) (Blank).
22		(e) (Blank).
23		(f) (Blank).
24		(g) (Blank).
25		(h) (Blank).

SB2017 Enrolled - 54 - LRB102 16155 CPF 22006 b
1		(i) (Blank).
2		(j) (Blank).
3		(k) (Blank).
4		(l) (Blank).
5		(m) (Blank).
6		(n) (Blank).
7		(o) (Blank).
8		(p) (Blank).
9		(q) (Blank).
10		(r) (Blank). In addition to any other transfers that may
11		be provided for by law, on July 1, 2020, or as soon thereafter
12		as practical, the State Comptroller shall direct and the State
13		Treasurer shall transfer the sum of $500,000 from the General
14		Revenue Fund to the Grant Accountability and Transparency
15		Fund.
16		(s) (Blank). In addition to any other transfers that may
17		be provided for by law, on July 1, 2020, or as soon thereafter
18		as practical, the State Comptroller shall direct and the State
19		Treasurer shall transfer the sum of $500,000 from the General
20		Revenue Fund to the Governor's Administrative Fund.
21		(t) (Blank). In addition to any other transfers that may
22		be provided for by law, on July 1, 2020, or as soon thereafter
23		as practical, the State Comptroller shall direct and the State
24		Treasurer shall transfer the sum of $320,000 from the General
25		Revenue Fund to the Coal Development Fund.
26		(u) In addition to any other transfers that may be

SB2017 Enrolled - 55 - LRB102 16155 CPF 22006 b
1		provided for by law, on July 1, 2021, or as soon thereafter as
2		practical, only as directed by the Director of the Governor's
3		Office of Management and Budget, the State Comptroller shall
4		direct and the State Treasurer shall transfer the sum of
5		$5,000,000 from the General Revenue Fund to the DoIT Special
6		Projects Fund, and on June 1, 2022, or as soon thereafter as
7		practical, but no later than June 30, 2022, the State
8		Comptroller shall direct and the State Treasurer shall
9		transfer the sum so transferred from the DoIT Special Projects
10		Fund to the General Revenue Fund.
11		(v) In addition to any other transfers that may be
12		provided for by law, on July 1, 2021, or as soon thereafter as
13		practical, the State Comptroller shall direct and the State
14		Treasurer shall transfer the sum of $500,000 from the General
15		Revenue Fund to the Governor's Administrative Fund.
16		(w) In addition to any other transfers that may be
17		provided for by law, on July 1, 2021, or as soon thereafter as
18		practical, the State Comptroller shall direct and the State
19		Treasurer shall transfer the sum of $500,000 from the General
20		Revenue Fund to the Grant Accountability and Transparency
21		Fund.
22		(x) In addition to any other transfers that may be
23		provided for by law, at a time or times during Fiscal Year 2022
24		as directed by the Governor, the State Comptroller shall
25		direct and the State Treasurer shall transfer up to a total of
26		$20,000,000 from the General Revenue Fund to the Illinois

SB2017 Enrolled - 56 - LRB102 16155 CPF 22006 b
1		Sports Facilities Fund to be credited to the Advance Account
2		within the Fund.
3		(y) In addition to any other transfers that may be
4		provided for by law, on June 15, 2021, or as soon thereafter as
5		practical, but no later than June 30, 2021, the State
6		Comptroller shall direct and the State Treasurer shall
7		transfer the sum of $100,000,000 from the General Revenue Fund
8		to the Technology Management Revolving Fund.
9		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
10		101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
11		(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
12		Sec. 13.2. Transfers among line item appropriations.
13		(a) Transfers among line item appropriations from the same
14		treasury fund for the objects specified in this Section may be
15		made in the manner provided in this Section when the balance
16		remaining in one or more such line item appropriations is
17		insufficient for the purpose for which the appropriation was
18		made.
19		(a-1) No transfers may be made from one agency to another
20		agency, nor may transfers be made from one institution of
21		higher education to another institution of higher education
22		except as provided by subsection (a-4).
23		(a-2) Except as otherwise provided in this Section,
24		transfers may be made only among the objects of expenditure
25		enumerated in this Section, except that no funds may be

SB2017 Enrolled - 57 - LRB102 16155 CPF 22006 b
1		transferred from any appropriation for personal services, from
2		any appropriation for State contributions to the State
3		Employees' Retirement System, from any separate appropriation
4		for employee retirement contributions paid by the employer,
5		nor from any appropriation for State contribution for employee
6		group insurance.
7		(a-2.5) (Blank).
8		(a-3) Further, if an agency receives a separate
9		appropriation for employee retirement contributions paid by
10		the employer, any transfer by that agency into an
11		appropriation for personal services must be accompanied by a
12		corresponding transfer into the appropriation for employee
13		retirement contributions paid by the employer, in an amount
14		sufficient to meet the employer share of the employee
15		contributions required to be remitted to the retirement
16		system.
17		(a-4) Long-Term Care Rebalancing. The Governor may
18		designate amounts set aside for institutional services
19		appropriated from the General Revenue Fund or any other State
20		fund that receives monies for long-term care services to be
21		transferred to all State agencies responsible for the
22		administration of community-based long-term care programs,
23		including, but not limited to, community-based long-term care
24		programs administered by the Department of Healthcare and
25		Family Services, the Department of Human Services, and the
26		Department on Aging, provided that the Director of Healthcare

SB2017 Enrolled - 58 - LRB102 16155 CPF 22006 b
1		and Family Services first certifies that the amounts being
2		transferred are necessary for the purpose of assisting persons
3		in or at risk of being in institutional care to transition to
4		community-based settings, including the financial data needed
5		to prove the need for the transfer of funds. The total amounts
6		transferred shall not exceed 4% in total of the amounts
7		appropriated from the General Revenue Fund or any other State
8		fund that receives monies for long-term care services for each
9		fiscal year. A notice of the fund transfer must be made to the
10		General Assembly and posted at a minimum on the Department of
11		Healthcare and Family Services website, the Governor's Office
12		of Management and Budget website, and any other website the
13		Governor sees fit. These postings shall serve as notice to the
14		General Assembly of the amounts to be transferred. Notice
15		shall be given at least 30 days prior to transfer.
16		(b) In addition to the general transfer authority provided
17		under subsection (c), the following agencies have the specific
18		transfer authority granted in this subsection:
19		The Department of Healthcare and Family Services is
20		authorized to make transfers representing savings attributable
21		to not increasing grants due to the births of additional
22		children from line items for payments of cash grants to line
23		items for payments for employment and social services for the
24		purposes outlined in subsection (f) of Section 4-2 of the
25		Illinois Public Aid Code.
26		The Department of Children and Family Services is

SB2017 Enrolled - 59 - LRB102 16155 CPF 22006 b
1		authorized to make transfers not exceeding 2% of the aggregate
2		amount appropriated to it within the same treasury fund for
3		the following line items among these same line items: Foster
4		Home and Specialized Foster Care and Prevention, Institutions
5		and Group Homes and Prevention, and Purchase of Adoption and
6		Guardianship Services.
7		The Department on Aging is authorized to make transfers
8		not exceeding 10% of the aggregate amount appropriated to it
9		within the same treasury fund for the following Community Care
10		Program line items among these same line items: purchase of
11		services covered by the Community Care Program and
12		Comprehensive Case Coordination.
13		The State Board of Education is authorized to make
14		transfers from line item appropriations within the same
15		treasury fund for General State Aid, General State Aid - Hold
16		Harmless, and Evidence-Based Funding, provided that no such
17		transfer may be made unless the amount transferred is no
18		longer required for the purpose for which that appropriation
19		was made, to the line item appropriation for Transitional
20		Assistance when the balance remaining in such line item
21		appropriation is insufficient for the purpose for which the
22		appropriation was made.
23		The State Board of Education is authorized to make
24		transfers between the following line item appropriations
25		within the same treasury fund: Disabled Student
26		Services/Materials (Section 14-13.01 of the School Code),

SB2017 Enrolled - 60 - LRB102 16155 CPF 22006 b
1		Disabled Student Transportation Reimbursement (Section
2		14-13.01 of the School Code), Disabled Student Tuition -
3		Private Tuition (Section 14-7.02 of the School Code),
4		Extraordinary Special Education (Section 14-7.02b of the
5		School Code), Reimbursement for Free Lunch/Breakfast Program,
6		Summer School Payments (Section 18-4.3 of the School Code),
7		and Transportation - Regular/Vocational Reimbursement (Section
8		29-5 of the School Code). Such transfers shall be made only
9		when the balance remaining in one or more such line item
10		appropriations is insufficient for the purpose for which the
11		appropriation was made and provided that no such transfer may
12		be made unless the amount transferred is no longer required
13		for the purpose for which that appropriation was made.
14		The Department of Healthcare and Family Services is
15		authorized to make transfers not exceeding 4% of the aggregate
16		amount appropriated to it, within the same treasury fund,
17		among the various line items appropriated for Medical
18		Assistance.
19		(c) The sum of such transfers for an agency in a fiscal
20		year shall not exceed 2% of the aggregate amount appropriated
21		to it within the same treasury fund for the following objects:
22		Personal Services; Extra Help; Student and Inmate
23		Compensation; State Contributions to Retirement Systems; State
24		Contributions to Social Security; State Contribution for
25		Employee Group Insurance; Contractual Services; Travel;
26		Commodities; Printing; Equipment; Electronic Data Processing;

SB2017 Enrolled - 61 - LRB102 16155 CPF 22006 b
1		Operation of Automotive Equipment; Telecommunications
2		Services; Travel and Allowance for Committed, Paroled and
3		Discharged Prisoners; Library Books; Federal Matching Grants
4		for Student Loans; Refunds; Workers' Compensation,
5		Occupational Disease, and Tort Claims; Late Interest Penalties
6		under the State Prompt Payment Act and Sections 368a and 370a
7		of the Illinois Insurance Code; and, in appropriations to
8		institutions of higher education, Awards and Grants.
9		Notwithstanding the above, any amounts appropriated for
10		payment of workers' compensation claims to an agency to which
11		the authority to evaluate, administer and pay such claims has
12		been delegated by the Department of Central Management
13		Services may be transferred to any other expenditure object
14		where such amounts exceed the amount necessary for the payment
15		of such claims.
16		(c-1) (Blank).
17		(c-2) (Blank).
18		(c-3) (Blank).
19		(c-4) (Blank).
20		(c-5) (Blank).
21		(c-6) (Blank). Special provisions for State fiscal year
22		2020. Notwithstanding any other provision of this Section, for
23		State fiscal year 2020, transfers among line item
24		appropriations to a State agency from the same State treasury
25		fund may be made for operational or lump sum expenses only,
26		provided that the sum of such transfers for a State agency in

SB2017 Enrolled - 62 - LRB102 16155 CPF 22006 b
1		State fiscal year 2020 shall not exceed 4% of the aggregate
2		amount appropriated to that State agency for operational or
3		lump sum expenses for State fiscal year 2020. For the purpose
4		of this subsection (c-6), "operational or lump sum expenses"
5		includes the following objects: personal services; extra help;
6		student and inmate compensation; State contributions to
7		retirement systems; State contributions to social security;
8		State contributions for employee group insurance; contractual
9		services; travel; commodities; printing; equipment; electronic
10		data processing; operation of automotive equipment;
11		telecommunications services; travel and allowance for
12		committed, paroled, and discharged prisoners; library books;
13		federal matching grants for student loans; refunds; workers'
14		compensation, occupational disease, and tort claims; Late
15		Interest Penalties under the State Prompt Payment Act and
16		Sections 368a and 370a of the Illinois Insurance Code; lump
17		sum and other purposes; and lump sum operations. For the
18		purpose of this subsection (c-6), "State agency" does not
19		include the Attorney General, the Secretary of State, the
20		Comptroller, the Treasurer, or the judicial or legislative
21		branches.
22		(c-7) Special provisions for State fiscal year 2021.
23		Notwithstanding any other provision of this Section, for State
24		fiscal year 2021, transfers among line item appropriations to
25		a State agency from the same State treasury fund may be made
26		for operational or lump sum expenses only, provided that the

SB2017 Enrolled - 63 - LRB102 16155 CPF 22006 b
1		sum of such transfers for a State agency in State fiscal year
2		2021 shall not exceed 8% of the aggregate amount appropriated
3		to that State agency for operational or lump sum expenses for
4		State fiscal year 2021. For the purpose of this subsection,
5		"operational or lump sum expenses" includes the following
6		objects: personal services; extra help; student and inmate
7		compensation; State contributions to retirement systems; State
8		contributions to social security; State contributions for
9		employee group insurance; contractual services; travel;
10		commodities; printing; equipment; electronic data processing;
11		operation of automotive equipment; telecommunications
12		services; travel and allowance for committed, paroled, and
13		discharged prisoners; library books; federal matching grants
14		for student loans; refunds; workers' compensation,
15		occupational disease, and tort claims; Late Interest Penalties
16		under the State Prompt Payment Act and Sections 368a and 370a
17		of the Illinois Insurance Code; lump sum and other purposes;
18		and lump sum operations. For the purpose of this subsection,
19		"State agency" does not include the Attorney General, the
20		Secretary of State, the Comptroller, the Treasurer, or the
21		judicial or legislative branches.
22		(c-8) Special provisions for State fiscal year 2022.
23		Notwithstanding any other provision of this Section, for State
24		fiscal year 2022, transfers among line item appropriations to
25		a State agency from the same State treasury fund may be made
26		for operational or lump sum expenses only, provided that the

SB2017 Enrolled - 64 - LRB102 16155 CPF 22006 b
1		sum of such transfers for a State agency in State fiscal year
2		2022 shall not exceed 4% of the aggregate amount appropriated
3		to that State agency for operational or lump sum expenses for
4		State fiscal year 2022. For the purpose of this subsection,
5		"operational or lump sum expenses" includes the following
6		objects: personal services; extra help; student and inmate
7		compensation; State contributions to retirement systems; State
8		contributions to social security; State contributions for
9		employee group insurance; contractual services; travel;
10		commodities; printing; equipment; electronic data processing;
11		operation of automotive equipment; telecommunications
12		services; travel and allowance for committed, paroled, and
13		discharged prisoners; library books; federal matching grants
14		for student loans; refunds; workers' compensation,
15		occupational disease, and tort claims; Late Interest Penalties
16		under the State Prompt Payment Act and Sections 368a and 370a
17		of the Illinois Insurance Code; lump sum and other purposes;
18		and lump sum operations. For the purpose of this subsection,
19		"State agency" does not include the Attorney General, the
20		Secretary of State, the Comptroller, the Treasurer, or the
21		judicial or legislative branches.
22		(d) Transfers among appropriations made to agencies of the
23		Legislative and Judicial departments and to the
24		constitutionally elected officers in the Executive branch
25		require the approval of the officer authorized in Section 10
26		of this Act to approve and certify vouchers. Transfers among

SB2017 Enrolled - 65 - LRB102 16155 CPF 22006 b
1		appropriations made to the University of Illinois, Southern
2		Illinois University, Chicago State University, Eastern
3		Illinois University, Governors State University, Illinois
4		State University, Northeastern Illinois University, Northern
5		Illinois University, Western Illinois University, the Illinois
6		Mathematics and Science Academy and the Board of Higher
7		Education require the approval of the Board of Higher
8		Education and the Governor. Transfers among appropriations to
9		all other agencies require the approval of the Governor.
10		The officer responsible for approval shall certify that
11		the transfer is necessary to carry out the programs and
12		purposes for which the appropriations were made by the General
13		Assembly and shall transmit to the State Comptroller a
14		certified copy of the approval which shall set forth the
15		specific amounts transferred so that the Comptroller may
16		change his records accordingly. The Comptroller shall furnish
17		the Governor with information copies of all transfers approved
18		for agencies of the Legislative and Judicial departments and
19		transfers approved by the constitutionally elected officials
20		of the Executive branch other than the Governor, showing the
21		amounts transferred and indicating the dates such changes were
22		entered on the Comptroller's records.
23		(e) The State Board of Education, in consultation with the
24		State Comptroller, may transfer line item appropriations for
25		General State Aid or Evidence-Based Funding among the Common
26		School Fund and the Education Assistance Fund, and, for State

SB2017 Enrolled - 66 - LRB102 16155 CPF 22006 b
1		fiscal year 2020 and each fiscal year thereafter, the Fund for
2		the Advancement of Education. With the advice and consent of
3		the Governor's Office of Management and Budget, the State
4		Board of Education, in consultation with the State
5		Comptroller, may transfer line item appropriations between the
6		General Revenue Fund and the Education Assistance Fund for the
7		following programs:
8		(1) Disabled Student Personnel Reimbursement (Section
9		14-13.01 of the School Code);
10		(2) Disabled Student Transportation Reimbursement
11		(subsection (b) of Section 14-13.01 of the School Code);
12		(3) Disabled Student Tuition - Private Tuition
13		(Section 14-7.02 of the School Code);
14		(4) Extraordinary Special Education (Section 14-7.02b
15		of the School Code);
16		(5) Reimbursement for Free Lunch/Breakfast Programs;
17		(6) Summer School Payments (Section 18-4.3 of the
18		School Code);
19		(7) Transportation - Regular/Vocational Reimbursement
20		(Section 29-5 of the School Code);
21		(8) Regular Education Reimbursement (Section 18-3 of
22		the School Code); and
23		(9) Special Education Reimbursement (Section 14-7.03
24		of the School Code).
25		(f) For State fiscal year 2020 and each fiscal year
26		thereafter, the Department on Aging, in consultation with the

SB2017 Enrolled - 67 - LRB102 16155 CPF 22006 b
1		State Comptroller, with the advice and consent of the
2		Governor's Office of Management and Budget, may transfer line
3		item appropriations for purchase of services covered by the
4		Community Care Program between the General Revenue Fund and
5		the Commitment to Human Services Fund.
6		(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
7		100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
8		8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,
9		eff. 8-9-19; 101-636, eff. 6-10-20.)
10		(30 ILCS 105/25) (from Ch. 127, par. 161)
11		Sec. 25. Fiscal year limitations.
12		(a) All appropriations shall be available for expenditure
13		for the fiscal year or for a lesser period if the Act making
14		that appropriation so specifies. A deficiency or emergency
15		appropriation shall be available for expenditure only through
16		June 30 of the year when the Act making that appropriation is
17		enacted unless that Act otherwise provides.
18		(b) Outstanding liabilities as of June 30, payable from
19		appropriations which have otherwise expired, may be paid out
20		of the expiring appropriations during the 2-month period
21		ending at the close of business on August 31. Any service
22		involving professional or artistic skills or any personal
23		services by an employee whose compensation is subject to
24		income tax withholding must be performed as of June 30 of the
25		fiscal year in order to be considered an "outstanding

SB2017 Enrolled - 68 - LRB102 16155 CPF 22006 b
1		liability as of June 30" that is thereby eligible for payment
2		out of the expiring appropriation.
3		(b-1) However, payment of tuition reimbursement claims
4		under Section 14-7.03 or 18-3 of the School Code may be made by
5		the State Board of Education from its appropriations for those
6		respective purposes for any fiscal year, even though the
7		claims reimbursed by the payment may be claims attributable to
8		a prior fiscal year, and payments may be made at the direction
9		of the State Superintendent of Education from the fund from
10		which the appropriation is made without regard to any fiscal
11		year limitations, except as required by subsection (j) of this
12		Section. Beginning on June 30, 2021, payment of tuition
13		reimbursement claims under Section 14-7.03 or 18-3 of the
14		School Code as of June 30, payable from appropriations that
15		have otherwise expired, may be paid out of the expiring
16		appropriation during the 4-month period ending at the close of
17		business on October 31.
18		(b-2) (Blank).
19		(b-2.5) (Blank).
20		(b-2.6) (Blank).
21		(b-2.6a) (Blank).
22		(b-2.6b) (Blank).
23		(b-2.6c) (Blank).
24		(b-2.6d) All outstanding liabilities as of June 30, 2020,
25		payable from appropriations that would otherwise expire at the
26		conclusion of the lapse period for fiscal year 2020, and

SB2017 Enrolled - 69 - LRB102 16155 CPF 22006 b
1		interest penalties payable on those liabilities under the
2		State Prompt Payment Act, may be paid out of the expiring
3		appropriations until December 31, 2020, without regard to the
4		fiscal year in which the payment is made, as long as vouchers
5		for the liabilities are received by the Comptroller no later
6		than September 30, 2020.
7		(b-2.6e) All outstanding liabilities as of June 30, 2021,
8		payable from appropriations that would otherwise expire at the
9		conclusion of the lapse period for fiscal year 2021, and
10		interest penalties payable on those liabilities under the
11		State Prompt Payment Act, may be paid out of the expiring
12		appropriations until September 30, 2021, without regard to the
13		fiscal year in which the payment is made.
14		(b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019,
15		2020, and 2021, and 2022, interest penalties payable under the
16		State Prompt Payment Act associated with a voucher for which
17		payment is issued after June 30 may be paid out of the next
18		fiscal year's appropriation. The future year appropriation
19		must be for the same purpose and from the same fund as the
20		original payment. An interest penalty voucher submitted
21		against a future year appropriation must be submitted within
22		60 days after the issuance of the associated voucher, except
23		that, for fiscal year 2018 only, an interest penalty voucher
24		submitted against a future year appropriation must be
25		submitted within 60 days of June 5, 2019 (the effective date of
26		Public Act 101-10). The Comptroller must issue the interest

SB2017 Enrolled - 70 - LRB102 16155 CPF 22006 b
1		payment within 60 days after acceptance of the interest
2		voucher.
3		(b-3) Medical payments may be made by the Department of
4		Veterans' Affairs from its appropriations for those purposes
5		for any fiscal year, without regard to the fact that the
6		medical services being compensated for by such payment may
7		have been rendered in a prior fiscal year, except as required
8		by subsection (j) of this Section. Beginning on June 30, 2021,
9		medical payments payable from appropriations that have
10		otherwise expired may be paid out of the expiring
11		appropriation during the 4-month period ending at the close of
12		business on October 31.
13		(b-4) Medical payments and child care payments may be made
14		by the Department of Human Services (as successor to the
15		Department of Public Aid) from appropriations for those
16		purposes for any fiscal year, without regard to the fact that
17		the medical or child care services being compensated for by
18		such payment may have been rendered in a prior fiscal year; and
19		payments may be made at the direction of the Department of
20		Healthcare and Family Services (or successor agency) from the
21		Health Insurance Reserve Fund without regard to any fiscal
22		year limitations, except as required by subsection (j) of this
23		Section. Beginning on June 30, 2021, medical and child care
24		payments made by the Department of Human Services and payments
25		made at the discretion of the Department of Healthcare and
26		Family Services (or successor agency) from the Health

SB2017 Enrolled - 71 - LRB102 16155 CPF 22006 b
1		Insurance Reserve Fund and payable from appropriations that
2		have otherwise expired may be paid out of the expiring
3		appropriation during the 4-month period ending at the close of
4		business on October 31.
5		(b-5) Medical payments may be made by the Department of
6		Human Services from its appropriations relating to substance
7		abuse treatment services for any fiscal year, without regard
8		to the fact that the medical services being compensated for by
9		such payment may have been rendered in a prior fiscal year,
10		provided the payments are made on a fee-for-service basis
11		consistent with requirements established for Medicaid
12		reimbursement by the Department of Healthcare and Family
13		Services, except as required by subsection (j) of this
14		Section. Beginning on June 30, 2021, medical payments made by
15		the Department of Human Services relating to substance abuse
16		treatment services payable from appropriations that have
17		otherwise expired may be paid out of the expiring
18		appropriation during the 4-month period ending at the close of
19		business on October 31.
20		(b-6) (Blank).
21		(b-7) Payments may be made in accordance with a plan
22		authorized by paragraph (11) or (12) of Section 405-105 of the
23		Department of Central Management Services Law from
24		appropriations for those payments without regard to fiscal
25		year limitations.
26		(b-8) Reimbursements to eligible airport sponsors for the

SB2017 Enrolled - 72 - LRB102 16155 CPF 22006 b
1		construction or upgrading of Automated Weather Observation
2		Systems may be made by the Department of Transportation from
3		appropriations for those purposes for any fiscal year, without
4		regard to the fact that the qualification or obligation may
5		have occurred in a prior fiscal year, provided that at the time
6		the expenditure was made the project had been approved by the
7		Department of Transportation prior to June 1, 2012 and, as a
8		result of recent changes in federal funding formulas, can no
9		longer receive federal reimbursement.
10		(b-9) (Blank).
11		(c) Further, payments may be made by the Department of
12		Public Health and the Department of Human Services (acting as
13		successor to the Department of Public Health under the
14		Department of Human Services Act) from their respective
15		appropriations for grants for medical care to or on behalf of
16		premature and high-mortality risk infants and their mothers
17		and for grants for supplemental food supplies provided under
18		the United States Department of Agriculture Women, Infants and
19		Children Nutrition Program, for any fiscal year without regard
20		to the fact that the services being compensated for by such
21		payment may have been rendered in a prior fiscal year, except
22		as required by subsection (j) of this Section. Beginning on
23		June 30, 2021, payments made by the Department of Public
24		Health and the Department of Human Services from their
25		respective appropriations for grants for medical care to or on
26		behalf of premature and high-mortality risk infants and their

SB2017 Enrolled - 73 - LRB102 16155 CPF 22006 b
1		mothers and for grants for supplemental food supplies provided
2		under the United States Department of Agriculture Women,
3		Infants and Children Nutrition Program payable from
4		appropriations that have otherwise expired may be paid out of
5		the expiring appropriations during the 4-month period ending
6		at the close of business on October 31.
7		(d) The Department of Public Health and the Department of
8		Human Services (acting as successor to the Department of
9		Public Health under the Department of Human Services Act)
10		shall each annually submit to the State Comptroller, Senate
11		President, Senate Minority Leader, Speaker of the House, House
12		Minority Leader, and the respective Chairmen and Minority
13		Spokesmen of the Appropriations Committees of the Senate and
14		the House, on or before December 31, a report of fiscal year
15		funds used to pay for services provided in any prior fiscal
16		year. This report shall document by program or service
17		category those expenditures from the most recently completed
18		fiscal year used to pay for services provided in prior fiscal
19		years.
20		(e) The Department of Healthcare and Family Services, the
21		Department of Human Services (acting as successor to the
22		Department of Public Aid), and the Department of Human
23		Services making fee-for-service payments relating to substance
24		abuse treatment services provided during a previous fiscal
25		year shall each annually submit to the State Comptroller,
26		Senate President, Senate Minority Leader, Speaker of the

SB2017 Enrolled - 74 - LRB102 16155 CPF 22006 b
1		House, House Minority Leader, the respective Chairmen and
2		Minority Spokesmen of the Appropriations Committees of the
3		Senate and the House, on or before November 30, a report that
4		shall document by program or service category those
5		expenditures from the most recently completed fiscal year used
6		to pay for (i) services provided in prior fiscal years and (ii)
7		services for which claims were received in prior fiscal years.
8		(f) The Department of Human Services (as successor to the
9		Department of Public Aid) shall annually submit to the State
10		Comptroller, Senate President, Senate Minority Leader, Speaker
11		of the House, House Minority Leader, and the respective
12		Chairmen and Minority Spokesmen of the Appropriations
13		Committees of the Senate and the House, on or before December
14		31, a report of fiscal year funds used to pay for services
15		(other than medical care) provided in any prior fiscal year.
16		This report shall document by program or service category
17		those expenditures from the most recently completed fiscal
18		year used to pay for services provided in prior fiscal years.
19		(g) In addition, each annual report required to be
20		submitted by the Department of Healthcare and Family Services
21		under subsection (e) shall include the following information
22		with respect to the State's Medicaid program:
23		(1) Explanations of the exact causes of the variance
24		between the previous year's estimated and actual
25		liabilities.
26		(2) Factors affecting the Department of Healthcare and

SB2017 Enrolled - 75 - LRB102 16155 CPF 22006 b
1		Family Services' liabilities, including, but not limited
2		to, numbers of aid recipients, levels of medical service
3		utilization by aid recipients, and inflation in the cost
4		of medical services.
5		(3) The results of the Department's efforts to combat
6		fraud and abuse.
7		(h) As provided in Section 4 of the General Assembly
8		Compensation Act, any utility bill for service provided to a
9		General Assembly member's district office for a period
10		including portions of 2 consecutive fiscal years may be paid
11		from funds appropriated for such expenditure in either fiscal
12		year.
13		(i) An agency which administers a fund classified by the
14		Comptroller as an internal service fund may issue rules for:
15		(1) billing user agencies in advance for payments or
16		authorized inter-fund transfers based on estimated charges
17		for goods or services;
18		(2) issuing credits, refunding through inter-fund
19		transfers, or reducing future inter-fund transfers during
20		the subsequent fiscal year for all user agency payments or
21		authorized inter-fund transfers received during the prior
22		fiscal year which were in excess of the final amounts owed
23		by the user agency for that period; and
24		(3) issuing catch-up billings to user agencies during
25		the subsequent fiscal year for amounts remaining due when
26		payments or authorized inter-fund transfers received from

SB2017 Enrolled - 76 - LRB102 16155 CPF 22006 b
1		the user agency during the prior fiscal year were less
2		than the total amount owed for that period.
3		User agencies are authorized to reimburse internal service
4		funds for catch-up billings by vouchers drawn against their
5		respective appropriations for the fiscal year in which the
6		catch-up billing was issued or by increasing an authorized
7		inter-fund transfer during the current fiscal year. For the
8		purposes of this Act, "inter-fund transfers" means transfers
9		without the use of the voucher-warrant process, as authorized
10		by Section 9.01 of the State Comptroller Act.
11		(i-1) Beginning on July 1, 2021, all outstanding
12		liabilities, not payable during the 4-month lapse period as
13		described in subsections (b-1), (b-3), (b-4), (b-5), and (c)
14		of this Section, that are made from appropriations for that
15		purpose for any fiscal year, without regard to the fact that
16		the services being compensated for by those payments may have
17		been rendered in a prior fiscal year, are limited to only those
18		claims that have been incurred but for which a proper bill or
19		invoice as defined by the State Prompt Payment Act has not been
20		received by September 30th following the end of the fiscal
21		year in which the service was rendered.
22		(j) Notwithstanding any other provision of this Act, the
23		aggregate amount of payments to be made without regard for
24		fiscal year limitations as contained in subsections (b-1),
25		(b-3), (b-4), (b-5), and (c) of this Section, and determined
26		by using Generally Accepted Accounting Principles, shall not

SB2017 Enrolled - 77 - LRB102 16155 CPF 22006 b
1		exceed the following amounts:
2		(1) $6,000,000,000 for outstanding liabilities related
3		to fiscal year 2012;
4		(2) $5,300,000,000 for outstanding liabilities related
5		to fiscal year 2013;
6		(3) $4,600,000,000 for outstanding liabilities related
7		to fiscal year 2014;
8		(4) $4,000,000,000 for outstanding liabilities related
9		to fiscal year 2015;
10		(5) $3,300,000,000 for outstanding liabilities related
11		to fiscal year 2016;
12		(6) $2,600,000,000 for outstanding liabilities related
13		to fiscal year 2017;
14		(7) $2,000,000,000 for outstanding liabilities related
15		to fiscal year 2018;
16		(8) $1,300,000,000 for outstanding liabilities related
17		to fiscal year 2019;
18		(9) $600,000,000 for outstanding liabilities related
19		to fiscal year 2020; and
20		(10) $0 for outstanding liabilities related to fiscal
21		year 2021 and fiscal years thereafter.
22		(k) Department of Healthcare and Family Services Medical
23		Assistance Payments.
24		(1) Definition of Medical Assistance.
25		For purposes of this subsection, the term "Medical
26		Assistance" shall include, but not necessarily be

SB2017 Enrolled - 78 - LRB102 16155 CPF 22006 b
1		limited to, medical programs and services authorized
2		under Titles XIX and XXI of the Social Security Act,
3		the Illinois Public Aid Code, the Children's Health
4		Insurance Program Act, the Covering ALL KIDS Health
5		Insurance Act, the Long Term Acute Care Hospital
6		Quality Improvement Transfer Program Act, and medical
7		care to or on behalf of persons suffering from chronic
8		renal disease, persons suffering from hemophilia, and
9		victims of sexual assault.
10		(2) Limitations on Medical Assistance payments that
11		may be paid from future fiscal year appropriations.
12		(A) The maximum amounts of annual unpaid Medical
13		Assistance bills received and recorded by the
14		Department of Healthcare and Family Services on or
15		before June 30th of a particular fiscal year
16		attributable in aggregate to the General Revenue Fund,
17		Healthcare Provider Relief Fund, Tobacco Settlement
18		Recovery Fund, Long-Term Care Provider Fund, and the
19		Drug Rebate Fund that may be paid in total by the
20		Department from future fiscal year Medical Assistance
21		appropriations to those funds are: $700,000,000 for
22		fiscal year 2013 and $100,000,000 for fiscal year 2014
23		and each fiscal year thereafter.
24		(B) Bills for Medical Assistance services rendered
25		in a particular fiscal year, but received and recorded
26		by the Department of Healthcare and Family Services

SB2017 Enrolled - 79 - LRB102 16155 CPF 22006 b
1		after June 30th of that fiscal year, may be paid from
2		either appropriations for that fiscal year or future
3		fiscal year appropriations for Medical Assistance.
4		Such payments shall not be subject to the requirements
5		of subparagraph (A).
6		(C) Medical Assistance bills received by the
7		Department of Healthcare and Family Services in a
8		particular fiscal year, but subject to payment amount
9		adjustments in a future fiscal year may be paid from a
10		future fiscal year's appropriation for Medical
11		Assistance. Such payments shall not be subject to the
12		requirements of subparagraph (A).
13		(D) Medical Assistance payments made by the
14		Department of Healthcare and Family Services from
15		funds other than those specifically referenced in
16		subparagraph (A) may be made from appropriations for
17		those purposes for any fiscal year without regard to
18		the fact that the Medical Assistance services being
19		compensated for by such payment may have been rendered
20		in a prior fiscal year. Such payments shall not be
21		subject to the requirements of subparagraph (A).
22		(3) Extended lapse period for Department of Healthcare
23		and Family Services Medical Assistance payments.
24		Notwithstanding any other State law to the contrary,
25		outstanding Department of Healthcare and Family Services
26		Medical Assistance liabilities, as of June 30th, payable

SB2017 Enrolled - 80 - LRB102 16155 CPF 22006 b
1		from appropriations which have otherwise expired, may be
2		paid out of the expiring appropriations during the 6-month
3		period ending at the close of business on December 31st.
4		(l) The changes to this Section made by Public Act 97-691
5		shall be effective for payment of Medical Assistance bills
6		incurred in fiscal year 2013 and future fiscal years. The
7		changes to this Section made by Public Act 97-691 shall not be
8		applied to Medical Assistance bills incurred in fiscal year
9		2012 or prior fiscal years.
10		(m) The Comptroller must issue payments against
11		outstanding liabilities that were received prior to the lapse
12		period deadlines set forth in this Section as soon thereafter
13		as practical, but no payment may be issued after the 4 months
14		following the lapse period deadline without the signed
15		authorization of the Comptroller and the Governor.
16		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
17		101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff.
18		6-10-20.)
19		ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE
20		FISCAL YEAR 2022 BUDGET
21		Section 3-5. The Illinois Administrative Procedure Act is
22		amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and
23		5-45.11 as follows:

SB2017 Enrolled - 81 - LRB102 16155 CPF 22006 b
1		(5 ILCS 100/5-45.8 new)
2		Sec. 5-45.8. Emergency rulemaking; federal American Rescue
3		Plan Act of 2021. To provide for the expeditious and timely
4		implementation of the distribution of federal Coronavirus
5		Local Fiscal Recovery Fund moneys to eligible units of local
6		government in accordance with the Section 9901 of the federal
7		American Rescue Plan Act of 2021, emergency rules may be
8		adopted by any State agency authorized thereunder to so
9		implement the distribution. The adoption of emergency rules
10		authorized by Section 5-45 and this Section is deemed to be
11		necessary for the public interest, safety, and welfare.
12		This Section is repealed one year after the effective date
13		of this amendatory Act of the 102nd General Assembly.
14		(5 ILCS 100/5-45.9 new)
15		Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid
16		Code. To provide for the expeditious and timely implementation
17		of the changes made to Articles 5 and 12 of the Illinois Public
18		Aid Code by this amendatory Act of the 102nd General Assembly,
19		emergency rules implementing the changes made to Articles 5
20		and 12 of the Illinois Public Aid Code by this amendatory Act
21		of the 102nd General Assembly may be adopted in accordance
22		with Section 5-45 by the Department of Healthcare and Family
23		Services or other department essential to the implementation
24		of the changes. The adoption of emergency rules authorized by
25		Section 5-45 and this Section is deemed to be necessary for the

SB2017 Enrolled - 82 - LRB102 16155 CPF 22006 b
1		public interest, safety, and welfare.
2		This Section is repealed one year after the effective date
3		of this amendatory Act of the 102nd General Assembly.
4		(5 ILCS 100/5-45.10 new)
5		Sec. 5-45.10. Emergency rulemaking; Mental Health and
6		Developmental Disabilities Administrative Act. To provide for
7		the expeditious and timely implementation of the changes made
8		to Section 74 of the Mental Health and Developmental
9		Disabilities Administrative Act by this amendatory Act of the
10		102nd General Assembly, emergency rules implementing the
11		changes made to Section 74 of the Mental Health and
12		Developmental Disabilities Administrative Act by this
13		amendatory Act of the 102nd General Assembly may be adopted in
14		accordance with Section 5-45 by the Department of Human
15		Services or other department essential to the implementation
16		of the changes. The adoption of emergency rules authorized by
17		Section 5-45 and this Section is deemed to be necessary for the
18		public interest, safety, and welfare.
19		This Section is repealed one year after the effective date
20		of this amendatory Act of the 102nd General Assembly.
21		(5 ILCS 100/5-45.11 new)
22		Sec. 5-45.11. Emergency rulemaking; federal Coronavirus
23		State Fiscal Recovery Fund. To provide for the expeditious and
24		timely implementation of any programs changed or established

SB2017 Enrolled - 83 - LRB102 16155 CPF 22006 b
1		by this amendatory Act of the 102nd General Assembly and
2		funded directly or indirectly with moneys from the federal
3		Coronavirus State Fiscal Recovery Fund, emergency rules
4		implementing such programs may be adopted in accordance with
5		Section 5-45 by the Department of Commerce and Economic
6		Opportunity. The adoption of emergency rules authorized by
7		Section 5-45 and this Section is deemed to be necessary for the
8		public interest, safety, and welfare.
9		This Section is repealed one year after the effective date
10		of this amendatory Act of the 102nd General Assembly.
11		Section 3-10. The State Comptroller Act is amended by
12		changing Section 25 as follows:
13		(15 ILCS 405/25)
14		Sec. 25. Fund.
15		(a) All cost recoveries, fees for services, and
16		governmental grants received by the Comptroller shall be
17		maintained in a special fund in the State treasury, to be known
18		as the Comptroller's Administrative Fund. Moneys in the
19		Comptroller's Administrative Fund may be utilized by the
20		Comptroller, subject to appropriation, in the discharge of the
21		duties of the office.
22		(b) The Comptroller may direct and the State Treasurer
23		shall transfer amounts from the Comptroller's Administrative
24		Fund into the Capital Facility and Technology Modernization

SB2017 Enrolled - 84 - LRB102 16155 CPF 22006 b
1		Fund as the Comptroller deems necessary. The Comptroller may
2		direct and the State Treasurer shall transfer any such amounts
3		so transferred to the Capital Facility and Technology
4		Modernization Fund back to the Comptroller's Administrative
5		Fund at any time.
6		(Source: P.A. 89-511, eff. 1-1-97.)
7		Section 3-15. The Department of Commerce and Economic
8		Opportunity Law of the Civil Administrative Code of Illinois
9		is amended by changing Sections 605-705, 605-707, 605-1047,
10		and 605-1050 as follows:
11		(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
12		Sec. 605-705. Grants to local tourism and convention
13		bureaus.
14		(a) To establish a grant program for local tourism and
15		convention bureaus. The Department will develop and implement
16		a program for the use of funds, as authorized under this Act,
17		by local tourism and convention bureaus. For the purposes of
18		this Act, bureaus eligible to receive funds are those local
19		tourism and convention bureaus that are (i) either units of
20		local government or incorporated as not-for-profit
21		organizations; (ii) in legal existence for a minimum of 2
22		years before July 1, 2001; (iii) operating with a paid,
23		full-time staff whose sole purpose is to promote tourism in
24		the designated service area; and (iv) affiliated with one or

SB2017 Enrolled - 85 - LRB102 16155 CPF 22006 b
1		more municipalities or counties that support the bureau with
2		local hotel-motel taxes. After July 1, 2001, bureaus
3		requesting certification in order to receive funds for the
4		first time must be local tourism and convention bureaus that
5		are (i) either units of local government or incorporated as
6		not-for-profit organizations; (ii) in legal existence for a
7		minimum of 2 years before the request for certification; (iii)
8		operating with a paid, full-time staff whose sole purpose is
9		to promote tourism in the designated service area; and (iv)
10		affiliated with multiple municipalities or counties that
11		support the bureau with local hotel-motel taxes. Each bureau
12		receiving funds under this Act will be certified by the
13		Department as the designated recipient to serve an area of the
14		State. Notwithstanding the criteria set forth in this
15		subsection (a), or any rule adopted under this subsection (a),
16		the Director of the Department may provide for the award of
17		grant funds to one or more entities if in the Department's
18		judgment that action is necessary in order to prevent a loss of
19		funding critical to promoting tourism in a designated
20		geographic area of the State.
21		(b) To distribute grants to local tourism and convention
22		bureaus from appropriations made from the Local Tourism Fund
23		for that purpose. Of the amounts appropriated annually to the
24		Department for expenditure under this Section prior to July 1,
25		2011, one-third of those monies shall be used for grants to
26		convention and tourism bureaus in cities with a population

SB2017 Enrolled - 86 - LRB102 16155 CPF 22006 b
1		greater than 500,000. The remaining two-thirds of the annual
2		appropriation prior to July 1, 2011 shall be used for grants to
3		convention and tourism bureaus in the remainder of the State,
4		in accordance with a formula based upon the population served.
5		Of the amounts appropriated annually to the Department for
6		expenditure under this Section beginning July 1, 2011, 18% of
7		such moneys shall be used for grants to convention and tourism
8		bureaus in cities with a population greater than 500,000. Of
9		the amounts appropriated annually to the Department for
10		expenditure under this Section beginning July 1, 2011, 82% of
11		such moneys shall be used for grants to convention bureaus in
12		the remainder of the State, in accordance with a formula based
13		upon the population served. The Department may reserve up to
14		3% of total local tourism funds available for costs of
15		administering the program to conduct audits of grants, to
16		provide incentive funds to those bureaus that will conduct
17		promotional activities designed to further the Department's
18		statewide advertising campaign, to fund special statewide
19		promotional activities, and to fund promotional activities
20		that support an increased use of the State's parks or historic
21		sites. The Department shall require that any convention and
22		tourism bureau receiving a grant under this Section that
23		requires matching funds shall provide matching funds equal to
24		no less than 50% of the grant amount except that in Fiscal
25		Years 2021 and 2022 only Year 2021, the Department shall
26		require that any convention and tourism bureau receiving a

SB2017 Enrolled - 87 - LRB102 16155 CPF 22006 b
1		grant under this Section that requires matching funds shall
2		provide matching funds equal to no less than 25% of the grant
3		amount. During fiscal year 2013, the Department shall reserve
4		$2,000,000 of the available local tourism funds for
5		appropriation to the Historic Preservation Agency for the
6		operation of the Abraham Lincoln Presidential Library and
7		Museum and State historic sites.
8		To provide for the expeditious and timely implementation
9		of the changes made by this amendatory Act of the 101st General
10		Assembly, emergency rules to implement the changes made by
11		this amendatory Act of the 101st General Assembly may be
12		adopted by the Department subject to the provisions of Section
13		5-45 of the Illinois Administrative Procedure Act.
14		(Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
15		(20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
16		Sec. 605-707. International Tourism Program.
17		(a) The Department of Commerce and Economic Opportunity
18		must establish a program for international tourism. The
19		Department shall develop and implement the program on January
20		1, 2000 by rule. As part of the program, the Department may
21		work in cooperation with local convention and tourism bureaus
22		in Illinois in the coordination of international tourism
23		efforts at the State and local level. The Department may (i)
24		work in cooperation with local convention and tourism bureaus
25		for efficient use of their international tourism marketing

SB2017 Enrolled - 88 - LRB102 16155 CPF 22006 b
1		resources, (ii) promote Illinois in international meetings and
2		tourism markets, (iii) work with convention and tourism
3		bureaus throughout the State to increase the number of
4		international tourists to Illinois, (iv) provide training,
5		research, technical support, and grants to certified
6		convention and tourism bureaus, (v) provide staff,
7		administration, and related support required to manage the
8		programs under this Section, and (vi) provide grants for the
9		development of or the enhancement of international tourism
10		attractions.
11		(b) The Department shall make grants for expenses related
12		to international tourism and pay for the staffing,
13		administration, and related support from the International
14		Tourism Fund, a special fund created in the State Treasury. Of
15		the amounts deposited into the Fund in fiscal year 2000 after
16		January 1, 2000 through fiscal year 2011, 55% shall be used for
17		grants to convention and tourism bureaus in Chicago (other
18		than the City of Chicago's Office of Tourism) and 45% shall be
19		used for development of international tourism in areas outside
20		of Chicago. Of the amounts deposited into the Fund in fiscal
21		year 2001 and thereafter, 55% shall be used for grants to
22		convention and tourism bureaus in Chicago, and of that amount
23		not less than 27.5% shall be used for grants to convention and
24		tourism bureaus in Chicago other than the City of Chicago's
25		Office of Tourism, and 45% shall be used for administrative
26		expenses and grants authorized under this Section and

SB2017 Enrolled - 89 - LRB102 16155 CPF 22006 b
1		development of international tourism in areas outside of
2		Chicago, of which not less than $1,000,000 shall be used
3		annually to make grants to convention and tourism bureaus in
4		cities other than Chicago that demonstrate their international
5		tourism appeal and request to develop or expand their
6		international tourism marketing program, and may also be used
7		to provide grants under item (vi) of subsection (a) of this
8		Section. All of the amounts deposited into the Fund in fiscal
9		year 2012 and thereafter shall be used for administrative
10		expenses and grants authorized under this Section and
11		development of international tourism in areas outside of
12		Chicago, of which not less than $1,000,000 shall be used
13		annually to make grants to convention and tourism bureaus in
14		cities other than Chicago that demonstrate their international
15		tourism appeal and request to develop or expand their
16		international tourism marketing program, and may also be used
17		to provide grants under item (vi) of subsection (a) of this
18		Section. Amounts appropriated to the State Comptroller for
19		administrative expenses and grants authorized by the Illinois
20		Global Partnership Act are payable from the International
21		Tourism Fund. For Fiscal Years 2021 and 2022 Year 2021 only,
22		the administrative expenses by the Department and the grants
23		to convention and visitors bureaus outside the City of Chicago
24		may be expended for the general purposes of promoting
25		conventions and tourism.
26		(c) A convention and tourism bureau is eligible to receive

SB2017 Enrolled - 90 - LRB102 16155 CPF 22006 b
1		grant moneys under this Section if the bureau is certified to
2		receive funds under Title 14 of the Illinois Administrative
3		Code, Section 550.35. To be eligible for a grant, a convention
4		and tourism bureau must provide matching funds equal to the
5		grant amount. The Department shall require that any convention
6		and tourism bureau receiving a grant under this Section that
7		requires matching funds shall provide matching funds equal to
8		no less than 50% of the grant amount. In certain circumstances
9		as determined by the Director of Commerce and Economic
10		Opportunity, however, the City of Chicago's Office of Tourism
11		or any other convention and tourism bureau may provide
12		matching funds equal to no less than 50% of the grant amount to
13		be eligible to receive the grant. One-half of this 50% may be
14		provided through in-kind contributions. Grants received by the
15		City of Chicago's Office of Tourism and by convention and
16		tourism bureaus in Chicago may be expended for the general
17		purposes of promoting conventions and tourism.
18		(Source: P.A. 101-636, eff. 6-10-20.)
19		(20 ILCS 605/605-1047)
20		Sec. 605-1047 605-1045. Local Coronavirus Urgent
21		Remediation Emergency (or Local CURE) Support Program.
22		(a) Purpose. The Department may receive, directly or
23		indirectly, federal funds from the Coronavirus Relief Fund
24		provided to the State pursuant to Section 5001 of the federal
25		Coronavirus Aid, Relief, and Economic Security (CARES) Act to

SB2017 Enrolled - 91 - LRB102 16155 CPF 22006 b
1		provide financial support to units of local government for
2		purposes authorized by Section 5001 of the federal Coronavirus
3		Aid, Relief, and Economic Security (CARES) Act and related
4		federal guidance. Upon receipt of such funds, and
5		appropriations for their use, the Department shall administer
6		a Local Coronavirus Urgent Remediation Emergency (or Local
7		CURE) Support Program to provide financial support to units of
8		local government that have incurred necessary expenditures due
9		to the COVID-19 public health emergency. The Department shall
10		provide by rule the administrative framework for the Local
11		CURE Support Program.
12		(b) Allocations. A portion of the funds appropriated for
13		the Local CURE Support Program may be allotted to
14		municipalities and counties based on proportionate population.
15		Units of local government, or portions thereof, located within
16		the five Illinois counties that received direct allotments
17		from the federal Coronavirus Relief Fund will not be included
18		in the support program allotments. The Department may
19		establish other administrative procedures for providing
20		financial support to units of local government. Appropriated
21		funds may be used for administration of the support program,
22		including the hiring of a service provider to assist with
23		coordination and administration.
24		(c) Administrative Procedures. The Department may
25		establish administrative procedures for the support program,
26		including any application procedures, grant agreements,

SB2017 Enrolled - 92 - LRB102 16155 CPF 22006 b
1		certifications, payment methodologies, and other
2		accountability measures that may be imposed upon recipients of
3		funds under the grant program. Financial support may be
4		provided in the form of grants or in the form of expense
5		reimbursements for disaster-related expenditures. The
6		emergency rulemaking process may be used to promulgate the
7		initial rules of the grant program.
8		(d) Definitions. As used in this Section:
9		(1) "COVID-19" means the novel coronavirus virus
10		disease deemed COVID-19 by the World Health Organization
11		on February 11, 2020.
12		(2) "Local government" or "unit of local government"
13		means any unit of local government as defined in Article
14		VII, Section 1 of the Illinois Constitution.
15		(3) "Third party administrator" means a service
16		provider selected by the Department to provide operational
17		assistance with the administration of the support program.
18		(e) Powers of the Department. The Department has the power
19		to:
20		(1) Provide financial support to eligible units of
21		local government with funds appropriated from the Local
22		Coronavirus Urgent Remediation Emergency (Local CURE) Fund
23		to cover necessary costs incurred due to the COVID-19
24		public health emergency that are eligible to be paid using
25		federal funds from the Coronavirus Relief Fund.
26		(2) Enter into agreements, accept funds, issue grants

SB2017 Enrolled - 93 - LRB102 16155 CPF 22006 b
1		or expense reimbursements, and engage in cooperation with
2		agencies of the federal government and units of local
3		governments to carry out the purposes of this support
4		program, and to use funds appropriated from the Local
5		Coronavirus Urgent Remediation Emergency (Local CURE) Fund
6		fund upon such terms and conditions as may be established
7		by the federal government and the Department.
8		(3) Enter into agreements with third-party
9		administrators to assist the state with operational
10		assistance and administrative functions related to review
11		of documentation and processing of financial support
12		payments to units of local government.
13		(4) Establish applications, notifications, contracts,
14		and procedures and adopt rules deemed necessary and
15		appropriate to carry out the provisions of this Section.
16		To provide for the expeditious and timely implementation
17		of this Act, emergency rules to implement any provision of
18		this Section may be adopted by the Department subject to
19		the provisions of Section 5-45 of the Illinois
20		Administrative Procedure Act.
21		(5) Provide staff, administration, and related support
22		required to manage the support program and pay for the
23		staffing, administration, and related support with funds
24		appropriated from the Local Coronavirus Urgent Remediation
25		Emergency (Local CURE) Fund.
26		(6) Exercise such other powers as are necessary or

SB2017 Enrolled - 94 - LRB102 16155 CPF 22006 b
1		incidental to the foregoing.
2		(f) Local CURE Financial Support to Local Governments. The
3		Department is authorized to provide financial support to
4		eligible units of local government including, but not limited
5		to, certified local health departments for necessary costs
6		incurred due to the COVID-19 public health emergency that are
7		eligible to be paid using federal funds from the Coronavirus
8		Relief Fund.
9		(1) Financial support funds may be used by a unit of
10		local government only for payment of costs that: (i) are
11		necessary expenditures incurred due to the public health
12		emergency of COVID-19; (ii) were not accounted for in the
13		most recent budget approved as of March 27, 2020 for the
14		unit of local government; and (iii) were incurred between
15		March 1, 2020 and December 31, 2021, or until the end of
16		any extension of the covered period authorized by federal
17		law 30, 2020.
18		(2) A unit of local government receiving financial
19		support funds under this program shall certify to the
20		Department that it shall use the funds in accordance with
21		the requirements of paragraph (1) and that any funds
22		received but not used for such purposes shall be repaid to
23		the Department.
24		(3) The Department shall make the determination to
25		provide financial support funds to a unit of local
26		government on the basis of criteria established by the

SB2017 Enrolled - 95 - LRB102 16155 CPF 22006 b
1		Department.
2		(g) Additional Purpose. The Local CURE Fund may receive,
3		directly or indirectly, federal funds from the Coronavirus
4		Local Fiscal Recovery Fund pursuant to Section 9901 of the
5		federal American Rescue Plan Act of 2021 in order to
6		distribute the funds to units of local government in
7		accordance with Section 9901 of the American Recovery Plan Act
8		and any related federal guidance. Upon receipt of such funds
9		into the Local CURE Fund, as instructed by the Governor, the
10		Department shall cooperate with the Department of Revenue and
11		any other relevant agency to administer the distribution of
12		such funds to the appropriate units of local government.
13		(Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.)
14		(20 ILCS 605/605-1050)
15		Sec. 605-1050. Coronavirus Back to Business Interruption
16		Grant Program (or Back to Business BIG Program).
17		(a) Purpose. The Department may receive State funds and,
18		directly or indirectly, federal funds under the authority of
19		legislation passed in response to the Coronavirus epidemic
20		including, but not limited to, the Coronavirus Aid, Relief,
21		and Economic Security Act, P.L. 116-136 (the "CARES Act") and
22		the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA
23		Act"); such funds shall be used in accordance with the CARES
24		Act and ARPA Act legislation and published guidance. Section
25		5001 of the CARES Act establishes the Coronavirus Relief Fund,

SB2017 Enrolled - 96 - LRB102 16155 CPF 22006 b
1		which authorizes the State to expend funds that are necessary
2		to respond to the COVID-19 public health emergency. The
3		financial support of Qualifying Businesses is a necessary
4		expense under federal guidance for implementing Section 5001
5		of the CARES Act. Upon receipt or availability of such State or
6		federal funds, and subject to appropriations for their use,
7		the Department shall administer a program to provide financial
8		assistance to Qualifying Businesses that have experienced
9		interruption of business or other adverse conditions
10		attributable to the COVID-19 public health emergency. Support
11		may be provided directly by the Department to businesses and
12		organizations or in cooperation with a Qualified Partner.
13		Financial assistance may include, but not be limited to
14		grants, expense reimbursements, or subsidies.
15		(b) From appropriations for the Back to Business BIG
16		Program, up to $60,000,000 may be allotted to the repayment or
17		conversion of Eligible Loans made pursuant to the Department's
18		Emergency Loan Fund Program. An Eligible Loan may be repaid or
19		converted through a grant payment, subsidy, or reimbursement
20		payment to the recipient or, on behalf of the recipient, to the
21		Qualified Partner, or by any other lawful method.
22		(c) From appropriations for the Back to Business BIG
23		Program, the Department shall provide financial assistance
24		through grants, expense reimbursements, or subsidies to
25		Qualifying Businesses or a Qualified Partner to cover expenses
26		or losses incurred due to the COVID-19 public health emergency

SB2017 Enrolled - 97 - LRB102 16155 CPF 22006 b
1		or for start-up costs of a new Qualifying Business. With a
2		minimum of 50% going to Qualified Businesses that enable
3		critical support services such as child care, day care, and
4		early childhood education, the BIG Program will reimburse
5		costs or losses incurred by Qualifying Businesses due to
6		business interruption caused by required closures, as
7		authorized in federal guidance regarding the Coronavirus
8		Relief Fund. All spending related to this program from federal
9		funds must be reimbursable by the Federal Coronavirus Relief
10		Fund in accordance with Section 5001 of the federal CARES Act,
11		the ARPA Act, and any related federal guidance, or the
12		provisions of any other federal source supporting the program.
13		(d) As more fully described in subsection (c), funds will
14		be appropriated to the Back to Business BIG Program for
15		distribution to or on behalf of Qualifying Businesses. Of the
16		funds appropriated, a minimum of 40% 30% shall be allotted for
17		Qualifying Qualified Businesses with ZIP codes located in the
18		most disproportionately impacted areas of Illinois, based on
19		positive COVID-19 cases.
20		(e) The Department shall coordinate with the Department of
21		Human Services with respect to making grants, expense
22		reimbursements or subsidies to any child care or day care
23		provider providing services under Section 9A-11 of the
24		Illinois Public Aid Code to determine what resources the
25		Department of Human Services may be providing to a child care
26		or day care provider under Section 9A-11 of the Illinois

SB2017 Enrolled - 98 - LRB102 16155 CPF 22006 b
1		Public Aid Code.
2		(f) The Department may establish by rule administrative
3		procedures for the grant program, including any application
4		procedures, grant agreements, certifications, payment
5		methodologies, and other accountability measures that may be
6		imposed upon participants in the program. The emergency
7		rulemaking process may be used to promulgate the initial rules
8		of the grant program and any amendments to the rules following
9		the effective date of this amendatory Act of the 102nd General
10		Assembly.
11		(g) Definitions. As used in this Section:
12		(1) "COVID-19" means the novel coronavirus disease
13		deemed COVID-19 by the World Health Organization on
14		February 11, 2020.
15		(2) "Qualifying Business" means a business or
16		organization that has experienced or is experiencing
17		business interruption or other adverse conditions due to
18		the COVID-19 public health emergency, and includes a new
19		business or organization started after March 1, 2020 in
20		the midst of adverse conditions due to the COVID-19 public
21		health emergency. and is eligible for reimbursement as
22		prescribed by Section 601(a) of the Social Security Act
23		and added by Section 5001 of the CARES Act or other federal
24		legislation addressing the COVID-19 crisis.
25		(3) "Eligible Loan" means a loan of up to $50,000 that
26		was deemed eligible for funding under the Department's

SB2017 Enrolled - 99 - LRB102 16155 CPF 22006 b
1		Emergency Loan Fund Program and for which repayment will
2		be eligible for reimbursement from Coronavirus Relief Fund
3		monies pursuant to Section 5001 of the federal CARES Act
4		or the ARPA Act and any related federal guidance.
5		(4) "Emergency Loan Fund Program", also referred to as
6		the "COVID-19 Emergency Relief Program", is a program
7		executed by the Department by which the State Small
8		Business Credit Initiative fund is utilized to guarantee
9		loans released by a financial intermediary or Qualified
10		Partner.
11		(5) "Qualified Partner" means a financial institution
12		or nonprofit with which the Department has entered into an
13		agreement or contract to provide or incentivize assistance
14		to Qualifying Businesses.
15		(h) Powers of the Department. The Department has the power
16		to:
17		(1) provide grants, subsidies and expense
18		reimbursements to Qualifying Qualified Businesses or, on
19		behalf of Qualifying Qualified Businesses, to Qualifying
20		Qualified Partners from appropriations to cover Qualifying
21		Qualified Businesses eligible costs or losses incurred due
22		to the COVID-19 public health emergency, including losses
23		caused by business interruption or closure and including
24		start-up costs for new Qualifying Businesses;
25		(2) enter into agreements, accept funds, issue grants,
26		and engage in cooperation with agencies of the federal

SB2017 Enrolled - 100 - LRB102 16155 CPF 22006 b
1		government, units of local government, financial
2		institutions, and nonprofit organizations to carry out the
3		purposes of this Program, and to use funds appropriated
4		for the Back to Business BIG Program;
5		(3) prepare forms for application, notification,
6		contract, and other matters, and establish procedures,
7		rules, or regulations deemed necessary and appropriate to
8		carry out the provisions of this Section;
9		(4) provide staff, administration, and related support
10		required to manage the Back to Business BIG Program and
11		pay for the staffing, administration, and related support;
12		(5) using data provided by the Illinois Department of
13		Public Health and other reputable sources, determine which
14		geographic regions in Illinois have been most
15		disproportionately impacted by the COVID-19 public health
16		emergency, considering factors of positive cases, positive
17		case rates, and economic impact; and
18		(6) determine which industries and businesses in
19		Illinois have been most disproportionately impacted by the
20		COVID-19 public health emergency and establish procedures
21		that prioritize greatly impacted industries and
22		businesses, as well as Qualifying Qualified Businesses
23		that did not receive paycheck protection program
24		assistance.
25		(Source: P.A. 101-636, eff. 6-10-20.)

SB2017 Enrolled - 101 - LRB102 16155 CPF 22006 b
1		Section 3-20. The Illinois Economic Opportunity Act is
2		amended by changing Sections 2 and 4 as follows:
3		(20 ILCS 625/2) (from Ch. 127, par. 2602)
4		Sec. 2. (a) The Director of Commerce and Economic
5		Opportunity is authorized to administer the federal community
6		services block program, emergency community services homeless
7		grant program, low-income energy assistance program,
8		weatherization assistance program, supplemental low-income
9		energy assistance fund, low-income household water assistance
10		program, and other federal programs that require or give
11		preference to community action agencies for local
12		administration in accordance with federal laws and regulations
13		as amended. The Director shall provide financial assistance to
14		community action agencies from community service block grant
15		funds and other federal funds requiring or giving preference
16		to community action agencies for local administration for the
17		programs described in Section 4.
18		(b) Funds appropriated for use by community action
19		agencies in community action programs shall be allocated
20		annually to existing community action agencies or newly formed
21		community action agencies by the Department of Commerce and
22		Economic Opportunity. Allocations will be made consistent with
23		duly enacted departmental rules.
24		(Source: P.A. 96-154, eff. 1-1-10.)

SB2017 Enrolled - 102 - LRB102 16155 CPF 22006 b
1		(20 ILCS 625/4) (from Ch. 127, par. 2604)
2		Sec. 4. (a) A community action program is a
3		community-based and operated program, the purpose of which is
4		to provide a measurable and remedial impact on causes of
5		poverty in a community or those areas of a community where
6		poverty is acute.
7		(b) The methods by which the purposes of community action
8		programs may be effected include, but are not limited to, the
9		following:
10		(1) Programs designed to further community economic
11		development. ;
12		(2) Programs designed to secure and maintain
13		meaningful employment for individuals. ;
14		(3) Programs to assure an adequate education for all
15		individuals. ;
16		(4) Programs to instruct individuals on more
17		economical uses of available income. ;
18		(5) Programs to provide and maintain adequate housing.
19		;
20		(6) Programs for the prevention of narcotics addiction
21		and alcoholism, and for the rehabilitation of narcotics
22		addicts and alcoholics. ;
23		(7) Programs to aid individuals in obtaining emergency
24		assistance through loans or grants to meet immediate and
25		urgent personal and family needs. ;
26		(8) Programs to aid in the resolution of personal and

SB2017 Enrolled - 103 - LRB102 16155 CPF 22006 b
1		family problems which block the achievement of
2		self-sufficiency. ;
3		(9) Programs to achieve greater citizen participation
4		in the affairs of the community. ;
5		(10) Programs to provide adequate nutrition for
6		individuals and improved community health. ;
7		(11) Programs to aid families and individuals in
8		obtaining adequate health care. ;
9		(12) Programs to provide transportation to facilitate
10		individuals' access to community resources. ;
11		(13) Programs to provide for employment training and
12		retraining, with special emphasis on employment in the
13		high technology industries. ; and
14		(14) Programs to provide aid and encouragement to
15		small businesses and small-business development.
16		(15) Programs to assist households to meet the cost of
17		home energy and water.
18		(16) Programs designed to ameliorate the adverse
19		effects of high energy costs on low-income households and
20		the conserve energy.
21		(Source: P.A. 87-926.)
22		Section 3-30. The Department of Innovation and Technology
23		Act is amended by adding Section 1-65 as follows:
24		(20 ILCS 1370/1-65 new)

SB2017 Enrolled - 104 - LRB102 16155 CPF 22006 b
1		Sec. 1-65. Authority to Receive Financial and In-kind
2		Assistance. The Department may receive federal financial
3		assistance, either directly from the federal government or
4		indirectly through another source, public or private. The
5		Department may also receive transfers, gifts, grants, or
6		donations from any source, public or private, in the form of
7		funds, services, equipment, supplies, or materials. Any funds
8		received pursuant to this Section shall be deposited in the
9		DoIT Special Projects Fund unless deposit in a different fund
10		is otherwise mandated, and shall be used in accordance with
11		the requirements of the federal financial assistance, gift,
12		grant, or donation for purposes related to information
13		technology within the powers and duties of the Department.
14		Section 3-35. The Mental Health and Developmental
15		Disabilities Administrative Act is amended by changing Section
16		74 as follows:
17		(20 ILCS 1705/74)
18		Sec. 74. Rates and reimbursements.
19		(a) Within 30 days after July 6, 2017 (the effective date
20		of Public Act 100-23), the Department shall increase rates and
21		reimbursements to fund a minimum of a $0.75 per hour wage
22		increase for front-line personnel, including, but not limited
23		to, direct support persons, aides, front-line supervisors,
24		qualified intellectual disabilities professionals, nurses, and

SB2017 Enrolled - 105 - LRB102 16155 CPF 22006 b
1		non-administrative support staff working in community-based
2		provider organizations serving individuals with developmental
3		disabilities. The Department shall adopt rules, including
4		emergency rules under subsection (y) of Section 5-45 of the
5		Illinois Administrative Procedure Act, to implement the
6		provisions of this Section.
7		(b) Rates and reimbursements. Within 30 days after the
8		effective date of this amendatory Act of the 100th General
9		Assembly, the Department shall increase rates and
10		reimbursements to fund a minimum of a $0.50 per hour wage
11		increase for front-line personnel, including, but not limited
12		to, direct support persons, aides, front-line supervisors,
13		qualified intellectual disabilities professionals, nurses, and
14		non-administrative support staff working in community-based
15		provider organizations serving individuals with developmental
16		disabilities. The Department shall adopt rules, including
17		emergency rules under subsection (bb) of Section 5-45 of the
18		Illinois Administrative Procedure Act, to implement the
19		provisions of this Section.
20		(c) Rates and reimbursements. Within 30 days after the
21		effective date of this amendatory Act of the 101st General
22		Assembly, subject to federal approval, the Department shall
23		increase rates and reimbursements in effect on June 30, 2019
24		for community-based providers for persons with Developmental
25		Disabilities by 3.5% The Department shall adopt rules,
26		including emergency rules under subsection (jj) of Section

SB2017 Enrolled - 106 - LRB102 16155 CPF 22006 b
1		5-45 of the Illinois Administrative Procedure Act, to
2		implement the provisions of this Section, including wage
3		increases for direct care staff.
4		(d) For community-based providers serving persons with
5		intellectual/developmental disabilities, subject to federal
6		approval of any relevant Waiver Amendment, the rates taking
7		effect for services delivered on or after January 1, 2022,
8		shall include an increase in the rate methodology sufficient
9		to provide a $1.50 per hour wage increase for direct support
10		personnel in residential settings and sufficient to provide
11		wages for all residential non-executive direct care staff,
12		excluding direct support personnel, at the federal Department
13		of Labor, Bureau of Labor Statistics' average wage as defined
14		in rule by the Department.
15		The establishment of and any changes to the rate
16		methodologies for community-based services provided to persons
17		with intellectual/developmental disabilities are subject to
18		federal approval of any relevant Waiver Amendment and shall be
19		defined in rule by the Department. The Department shall adopt
20		rules, including emergency rules as authorized by Section 5-45
21		of the Illinois Administrative Procedure Act, to implement the
22		provisions of this subsection (d).
23		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
24		101-10, eff. 6-5-19.)
25		Section 3-40. The Illinois Lottery Law is amended by

SB2017 Enrolled - 107 - LRB102 16155 CPF 22006 b
1		changing Section 20 as follows:
2		(20 ILCS 1605/20) (from Ch. 120, par. 1170)
3		Sec. 20. State Lottery Fund.
4		(a) There is created in the State Treasury a special fund
5		to be known as the State Lottery Fund. Such fund shall consist
6		of all revenues received from (1) the sale of lottery tickets
7		or shares, (net of commissions, fees representing those
8		expenses that are directly proportionate to the sale of
9		tickets or shares at the agent location, and prizes of less
10		than $600 which have been validly paid at the agent level), (2)
11		application fees, and (3) all other sources including moneys
12		credited or transferred thereto from any other fund or source
13		pursuant to law. Interest earnings of the State Lottery Fund
14		shall be credited to the Common School Fund.
15		(b) The receipt and distribution of moneys under Section
16		21.5 of this Act shall be in accordance with Section 21.5.
17		(c) The receipt and distribution of moneys under Section
18		21.6 of this Act shall be in accordance with Section 21.6.
19		(d) The receipt and distribution of moneys under Section
20		21.7 of this Act shall be in accordance with Section 21.7.
21		(e) The receipt and distribution of moneys under Section
22		21.8 of this Act shall be in accordance with Section 21.8.
23		(f) The receipt and distribution of moneys under Section
24		21.9 of this Act shall be in accordance with Section 21.9.
25		(g) The receipt and distribution of moneys under Section

SB2017 Enrolled - 108 - LRB102 16155 CPF 22006 b
1		21.10 of this Act shall be in accordance with Section 21.10.
2		(h) The receipt and distribution of moneys under Section
3		21.11 of this Act shall be in accordance with Section 21.11.
4		(i) The receipt and distribution of moneys under Section
5		21.12 of this Act shall be in accordance with Section 21.12.
6		(j) The receipt and distribution of moneys under Section
7		21.13 of this Act shall be in accordance with Section 21.13.
8		(k) The receipt and distribution of moneys under Section
9		25-70 of the Sports Wagering Act shall be in accordance with
10		Section 25-70 of the Sports Wagering Act.
11		(Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18;
12		101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
13		Section 3-45. The Illinois Emergency Management Agency Act
14		is amended by changing Section 5 as follows:
15		(20 ILCS 3305/5) (from Ch. 127, par. 1055)
16		Sec. 5. Illinois Emergency Management Agency.
17		(a) There is created within the executive branch of the
18		State Government an Illinois Emergency Management Agency and a
19		Director of the Illinois Emergency Management Agency, herein
20		called the "Director" who shall be the head thereof. The
21		Director shall be appointed by the Governor, with the advice
22		and consent of the Senate, and shall serve for a term of 2
23		years beginning on the third Monday in January of the
24		odd-numbered year, and until a successor is appointed and has

SB2017 Enrolled - 109 - LRB102 16155 CPF 22006 b
1		qualified; except that the term of the first Director
2		appointed under this Act shall expire on the third Monday in
3		January, 1989. The Director shall not hold any other
4		remunerative public office. For terms ending before December
5		31, 2019, the Director shall receive an annual salary as set by
6		the Compensation Review Board. For terms beginning after the
7		effective date of this amendatory Act of the 100th General
8		Assembly, the annual salary of the Director shall be as
9		provided in Section 5-300 of the Civil Administrative Code of
10		Illinois.
11		(b) The Illinois Emergency Management Agency shall obtain,
12		under the provisions of the Personnel Code, technical,
13		clerical, stenographic and other administrative personnel, and
14		may make expenditures within the appropriation therefor as may
15		be necessary to carry out the purpose of this Act. The agency
16		created by this Act is intended to be a successor to the agency
17		created under the Illinois Emergency Services and Disaster
18		Agency Act of 1975 and the personnel, equipment, records, and
19		appropriations of that agency are transferred to the successor
20		agency as of June 30, 1988 (the effective date of this Act).
21		(c) The Director, subject to the direction and control of
22		the Governor, shall be the executive head of the Illinois
23		Emergency Management Agency and the State Emergency Response
24		Commission and shall be responsible under the direction of the
25		Governor, for carrying out the program for emergency
26		management of this State. The Director shall also maintain

SB2017 Enrolled - 110 - LRB102 16155 CPF 22006 b
1		liaison and cooperate with the emergency management
2		organizations of this State and other states and of the
3		federal government.
4		(d) The Illinois Emergency Management Agency shall take an
5		integral part in the development and revision of political
6		subdivision emergency operations plans prepared under
7		paragraph (f) of Section 10. To this end it shall employ or
8		otherwise secure the services of professional and technical
9		personnel capable of providing expert assistance to the
10		emergency services and disaster agencies. These personnel
11		shall consult with emergency services and disaster agencies on
12		a regular basis and shall make field examinations of the
13		areas, circumstances, and conditions that particular political
14		subdivision emergency operations plans are intended to apply.
15		(e) The Illinois Emergency Management Agency and political
16		subdivisions shall be encouraged to form an emergency
17		management advisory committee composed of private and public
18		personnel representing the emergency management phases of
19		mitigation, preparedness, response, and recovery. The Local
20		Emergency Planning Committee, as created under the Illinois
21		Emergency Planning and Community Right to Know Act, shall
22		serve as an advisory committee to the emergency services and
23		disaster agency or agencies serving within the boundaries of
24		that Local Emergency Planning Committee planning district for:
25		(1) the development of emergency operations plan
26		provisions for hazardous chemical emergencies; and

SB2017 Enrolled - 111 - LRB102 16155 CPF 22006 b
1		(2) the assessment of emergency response capabilities
2		related to hazardous chemical emergencies.
3		(f) The Illinois Emergency Management Agency shall:
4		(1) Coordinate the overall emergency management
5		program of the State.
6		(2) Cooperate with local governments, the federal
7		government and any public or private agency or entity in
8		achieving any purpose of this Act and in implementing
9		emergency management programs for mitigation,
10		preparedness, response, and recovery.
11		(2.5) Develop a comprehensive emergency preparedness
12		and response plan for any nuclear accident in accordance
13		with Section 65 of the Nuclear Safety Law of 2004 and in
14		development of the Illinois Nuclear Safety Preparedness
15		program in accordance with Section 8 of the Illinois
16		Nuclear Safety Preparedness Act.
17		(2.6) Coordinate with the Department of Public Health
18		with respect to planning for and responding to public
19		health emergencies.
20		(3) Prepare, for issuance by the Governor, executive
21		orders, proclamations, and regulations as necessary or
22		appropriate in coping with disasters.
23		(4) Promulgate rules and requirements for political
24		subdivision emergency operations plans that are not
25		inconsistent with and are at least as stringent as
26		applicable federal laws and regulations.

SB2017 Enrolled - 112 - LRB102 16155 CPF 22006 b
1		(5) Review and approve, in accordance with Illinois
2		Emergency Management Agency rules, emergency operations
3		plans for those political subdivisions required to have an
4		emergency services and disaster agency pursuant to this
5		Act.
6		(5.5) Promulgate rules and requirements for the
7		political subdivision emergency management exercises,
8		including, but not limited to, exercises of the emergency
9		operations plans.
10		(5.10) Review, evaluate, and approve, in accordance
11		with Illinois Emergency Management Agency rules, political
12		subdivision emergency management exercises for those
13		political subdivisions required to have an emergency
14		services and disaster agency pursuant to this Act.
15		(6) Determine requirements of the State and its
16		political subdivisions for food, clothing, and other
17		necessities in event of a disaster.
18		(7) Establish a register of persons with types of
19		emergency management training and skills in mitigation,
20		preparedness, response, and recovery.
21		(8) Establish a register of government and private
22		response resources available for use in a disaster.
23		(9) Expand the Earthquake Awareness Program and its
24		efforts to distribute earthquake preparedness materials to
25		schools, political subdivisions, community groups, civic
26		organizations, and the media. Emphasis will be placed on

SB2017 Enrolled - 113 - LRB102 16155 CPF 22006 b
1		those areas of the State most at risk from an earthquake.
2		Maintain the list of all school districts, hospitals,
3		airports, power plants, including nuclear power plants,
4		lakes, dams, emergency response facilities of all types,
5		and all other major public or private structures which are
6		at the greatest risk of damage from earthquakes under
7		circumstances where the damage would cause subsequent harm
8		to the surrounding communities and residents.
9		(10) Disseminate all information, completely and
10		without delay, on water levels for rivers and streams and
11		any other data pertaining to potential flooding supplied
12		by the Division of Water Resources within the Department
13		of Natural Resources to all political subdivisions to the
14		maximum extent possible.
15		(11) Develop agreements, if feasible, with medical
16		supply and equipment firms to supply resources as are
17		necessary to respond to an earthquake or any other
18		disaster as defined in this Act. These resources will be
19		made available upon notifying the vendor of the disaster.
20		Payment for the resources will be in accordance with
21		Section 7 of this Act. The Illinois Department of Public
22		Health shall determine which resources will be required
23		and requested.
24		(11.5) In coordination with the Department of State
25		Police, develop and implement a community outreach program
26		to promote awareness among the State's parents and

SB2017 Enrolled - 114 - LRB102 16155 CPF 22006 b
1		children of child abduction prevention and response.
2		(12) Out of funds appropriated for these purposes,
3		award capital and non-capital grants to Illinois hospitals
4		or health care facilities located outside of a city with a
5		population in excess of 1,000,000 to be used for purposes
6		that include, but are not limited to, preparing to respond
7		to mass casualties and disasters, maintaining and
8		improving patient safety and quality of care, and
9		protecting the confidentiality of patient information. No
10		single grant for a capital expenditure shall exceed
11		$300,000. No single grant for a non-capital expenditure
12		shall exceed $100,000. In awarding such grants, preference
13		shall be given to hospitals that serve a significant
14		number of Medicaid recipients, but do not qualify for
15		disproportionate share hospital adjustment payments under
16		the Illinois Public Aid Code. To receive such a grant, a
17		hospital or health care facility must provide funding of
18		at least 50% of the cost of the project for which the grant
19		is being requested. In awarding such grants the Illinois
20		Emergency Management Agency shall consider the
21		recommendations of the Illinois Hospital Association.
22		(13) Do all other things necessary, incidental or
23		appropriate for the implementation of this Act.
24		(g) The Illinois Emergency Management Agency is authorized
25		to make grants to various higher education institutions,
26		public K-12 school districts, area vocational centers as

SB2017 Enrolled - 115 - LRB102 16155 CPF 22006 b
1		designated by the State Board of Education, inter-district
2		special education cooperatives, regional safe schools, and
3		nonpublic K-12 schools for safety and security improvements.
4		For the purpose of this subsection (g), "higher education
5		institution" means a public university, a public community
6		college, or an independent, not-for-profit or for-profit
7		higher education institution located in this State. Grants
8		made under this subsection (g) shall be paid out of moneys
9		appropriated for that purpose from the Build Illinois Bond
10		Fund. The Illinois Emergency Management Agency shall adopt
11		rules to implement this subsection (g). These rules may
12		specify: (i) the manner of applying for grants; (ii) project
13		eligibility requirements; (iii) restrictions on the use of
14		grant moneys; (iv) the manner in which the various higher
15		education institutions must account for the use of grant
16		moneys; and (v) any other provision that the Illinois
17		Emergency Management Agency determines to be necessary or
18		useful for the administration of this subsection (g).
19		(g-5) The Illinois Emergency Management Agency is
20		authorized to make grants to not-for-profit organizations
21		which are exempt from federal income taxation under section
22		501(c)(3) of the Federal Internal Revenue Code for eligible
23		security improvements that assist the organization in
24		preventing, preparing for, or responding to acts of terrorism.
25		The Director shall establish procedures and forms by which
26		applicants may apply for a grant and procedures for

SB2017 Enrolled - 116 - LRB102 16155 CPF 22006 b
1		distributing grants to recipients. The procedures shall
2		require each applicant to do the following:
3		(1) identify and substantiate prior threats or attacks
4		by a terrorist organization, network, or cell against the
5		not-for-profit organization;
6		(2) indicate the symbolic or strategic value of one or
7		more sites that renders the site a possible target of
8		terrorism;
9		(3) discuss potential consequences to the organization
10		if the site is damaged, destroyed, or disrupted by a
11		terrorist act;
12		(4) describe how the grant will be used to integrate
13		organizational preparedness with broader State and local
14		preparedness efforts;
15		(5) submit a vulnerability assessment conducted by
16		experienced security, law enforcement, or military
17		personnel, and a description of how the grant award will
18		be used to address the vulnerabilities identified in the
19		assessment; and
20		(6) submit any other relevant information as may be
21		required by the Director.
22		The Agency is authorized to use funds appropriated for the
23		grant program described in this subsection (g-5) to administer
24		the program.
25		(h) Except as provided in Section 17.5 of this Act, any
26		moneys received by the Agency from donations or sponsorships

SB2017 Enrolled - 117 - LRB102 16155 CPF 22006 b
1		unrelated to a disaster shall be deposited in the Emergency
2		Planning and Training Fund and used by the Agency, subject to
3		appropriation, to effectuate planning and training activities.
4		Any moneys received by the Agency from donations during a
5		disaster and intended for disaster response or recovery shall
6		be deposited into the Disaster Response and Recovery Fund and
7		used for disaster response and recovery pursuant to the
8		Disaster Relief Act.
9		(i) The Illinois Emergency Management Agency may by rule
10		assess and collect reasonable fees for attendance at
11		Agency-sponsored conferences to enable the Agency to carry out
12		the requirements of this Act. Any moneys received under this
13		subsection shall be deposited in the Emergency Planning and
14		Training Fund and used by the Agency, subject to
15		appropriation, for planning and training activities.
16		(j) The Illinois Emergency Management Agency is authorized
17		to make grants to other State agencies, public universities,
18		units of local government, and statewide mutual aid
19		organizations to enhance statewide emergency preparedness and
20		response.
21		(Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17;
22		100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff.
23		1-18-19.)
24		(30 ILCS 105/5.414 rep.)
25		Section 3-46. The State Finance Act is amended by

SB2017 Enrolled - 118 - LRB102 16155 CPF 22006 b
1		repealing Section 5.414.
2		Section 3-50. The State Revenue Sharing Act is amended by
3		changing Section 12 as follows:
4		(30 ILCS 115/12) (from Ch. 85, par. 616)
5		Sec. 12. Personal Property Tax Replacement Fund. There is
6		hereby created the Personal Property Tax Replacement Fund, a
7		special fund in the State Treasury into which shall be paid all
8		revenue realized:
9		(a) all amounts realized from the additional personal
10		property tax replacement income tax imposed by subsections
11		(c) and (d) of Section 201 of the Illinois Income Tax Act,
12		except for those amounts deposited into the Income Tax
13		Refund Fund pursuant to subsection (c) of Section 901 of
14		the Illinois Income Tax Act; and
15		(b) all amounts realized from the additional personal
16		property replacement invested capital taxes imposed by
17		Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
18		Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
19		Revenue Act, and Section 3 of the Water Company Invested
20		Capital Tax Act, and amounts payable to the Department of
21		Revenue under the Telecommunications Infrastructure
22		Maintenance Fee Act.
23		As soon as may be after the end of each month, the
24		Department of Revenue shall certify to the Treasurer and the

SB2017 Enrolled - 119 - LRB102 16155 CPF 22006 b
1		Comptroller the amount of all refunds paid out of the General
2		Revenue Fund through the preceding month on account of
3		overpayment of liability on taxes paid into the Personal
4		Property Tax Replacement Fund. Upon receipt of such
5		certification, the Treasurer and the Comptroller shall
6		transfer the amount so certified from the Personal Property
7		Tax Replacement Fund into the General Revenue Fund.
8		The payments of revenue into the Personal Property Tax
9		Replacement Fund shall be used exclusively for distribution to
10		taxing districts, regional offices and officials, and local
11		officials as provided in this Section and in the School Code,
12		payment of the ordinary and contingent expenses of the
13		Property Tax Appeal Board, payment of the expenses of the
14		Department of Revenue incurred in administering the collection
15		and distribution of monies paid into the Personal Property Tax
16		Replacement Fund and transfers due to refunds to taxpayers for
17		overpayment of liability for taxes paid into the Personal
18		Property Tax Replacement Fund.
19		In addition, moneys in the Personal Property Tax
20		Replacement Fund may be used to pay any of the following: (i)
21		salary, stipends, and additional compensation as provided by
22		law for chief election clerks, county clerks, and county
23		recorders; (ii) costs associated with regional offices of
24		education and educational service centers; (iii)
25		reimbursements payable by the State Board of Elections under
26		Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the

SB2017 Enrolled - 120 - LRB102 16155 CPF 22006 b
1		Election Code; (iv) expenses of the Illinois Educational Labor
2		Relations Board; and (v) salary, personal services, and
3		additional compensation as provided by law for court reporters
4		under the Court Reporters Act.
5		As soon as may be after June 26, 1980 (the effective date
6		of Public Act 81-1255), the Department of Revenue shall
7		certify to the Treasurer the amount of net replacement revenue
8		paid into the General Revenue Fund prior to that effective
9		date from the additional tax imposed by Section 2a.1 of the
10		Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;
11		Section 2a.1 of the Public Utilities Revenue Act; Section 3 of
12		the Water Company Invested Capital Tax Act; amounts collected
13		by the Department of Revenue under the Telecommunications
14		Infrastructure Maintenance Fee Act; and the additional
15		personal property tax replacement income tax imposed by the
16		Illinois Income Tax Act, as amended by Public Act 81-1st
17		Special Session-1. Net replacement revenue shall be defined as
18		the total amount paid into and remaining in the General
19		Revenue Fund as a result of those Acts minus the amount
20		outstanding and obligated from the General Revenue Fund in
21		state vouchers or warrants prior to June 26, 1980 (the
22		effective date of Public Act 81-1255) as refunds to taxpayers
23		for overpayment of liability under those Acts.
24		All interest earned by monies accumulated in the Personal
25		Property Tax Replacement Fund shall be deposited in such Fund.
26		All amounts allocated pursuant to this Section are

SB2017 Enrolled - 121 - LRB102 16155 CPF 22006 b
1		appropriated on a continuing basis.
2		Prior to December 31, 1980, as soon as may be after the end
3		of each quarter beginning with the quarter ending December 31,
4		1979, and on and after December 31, 1980, as soon as may be
5		after January 1, March 1, April 1, May 1, July 1, August 1,
6		October 1 and December 1 of each year, the Department of
7		Revenue shall allocate to each taxing district as defined in
8		Section 1-150 of the Property Tax Code, in accordance with the
9		provisions of paragraph (2) of this Section the portion of the
10		funds held in the Personal Property Tax Replacement Fund which
11		is required to be distributed, as provided in paragraph (1),
12		for each quarter. Provided, however, under no circumstances
13		shall any taxing district during each of the first two years of
14		distribution of the taxes imposed by Public Act 81-1st Special
15		Session-1 be entitled to an annual allocation which is less
16		than the funds such taxing district collected from the 1978
17		personal property tax. Provided further that under no
18		circumstances shall any taxing district during the third year
19		of distribution of the taxes imposed by Public Act 81-1st
20		Special Session-1 receive less than 60% of the funds such
21		taxing district collected from the 1978 personal property tax.
22		In the event that the total of the allocations made as above
23		provided for all taxing districts, during either of such 3
24		years, exceeds the amount available for distribution the
25		allocation of each taxing district shall be proportionately
26		reduced. Except as provided in Section 13 of this Act, the

SB2017 Enrolled - 122 - LRB102 16155 CPF 22006 b
1		Department shall then certify, pursuant to appropriation, such
2		allocations to the State Comptroller who shall pay over to the
3		several taxing districts the respective amounts allocated to
4		them.
5		Any township which receives an allocation based in whole
6		or in part upon personal property taxes which it levied
7		pursuant to Section 6-507 or 6-512 of the Illinois Highway
8		Code and which was previously required to be paid over to a
9		municipality shall immediately pay over to that municipality a
10		proportionate share of the personal property replacement funds
11		which such township receives.
12		Any municipality or township, other than a municipality
13		with a population in excess of 500,000, which receives an
14		allocation based in whole or in part on personal property
15		taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of
16		the Illinois Local Library Act and which was previously
17		required to be paid over to a public library shall immediately
18		pay over to that library a proportionate share of the personal
19		property tax replacement funds which such municipality or
20		township receives; provided that if such a public library has
21		converted to a library organized under the Illinois Public
22		Library District Act, regardless of whether such conversion
23		has occurred on, after or before January 1, 1988, such
24		proportionate share shall be immediately paid over to the
25		library district which maintains and operates the library.
26		However, any library that has converted prior to January 1,

SB2017 Enrolled - 123 - LRB102 16155 CPF 22006 b
1		1988, and which hitherto has not received the personal
2		property tax replacement funds, shall receive such funds
3		commencing on January 1, 1988.
4		Any township which receives an allocation based in whole
5		or in part on personal property taxes which it levied pursuant
6		to Section 1c of the Public Graveyards Act and which taxes were
7		previously required to be paid over to or used for such public
8		cemetery or cemeteries shall immediately pay over to or use
9		for such public cemetery or cemeteries a proportionate share
10		of the personal property tax replacement funds which the
11		township receives.
12		Any taxing district which receives an allocation based in
13		whole or in part upon personal property taxes which it levied
14		for another governmental body or school district in Cook
15		County in 1976 or for another governmental body or school
16		district in the remainder of the State in 1977 shall
17		immediately pay over to that governmental body or school
18		district the amount of personal property replacement funds
19		which such governmental body or school district would receive
20		directly under the provisions of paragraph (2) of this
21		Section, had it levied its own taxes.
22		(1) The portion of the Personal Property Tax
23		Replacement Fund required to be distributed as of the time
24		allocation is required to be made shall be the amount
25		available in such Fund as of the time allocation is
26		required to be made.

SB2017 Enrolled - 124 - LRB102 16155 CPF 22006 b
1		The amount available for distribution shall be the
2		total amount in the fund at such time minus the necessary
3		administrative and other authorized expenses as limited by
4		the appropriation and the amount determined by: (a) $2.8
5		million for fiscal year 1981; (b) for fiscal year 1982,
6		.54% of the funds distributed from the fund during the
7		preceding fiscal year; (c) for fiscal year 1983 through
8		fiscal year 1988, .54% of the funds distributed from the
9		fund during the preceding fiscal year less .02% of such
10		fund for fiscal year 1983 and less .02% of such funds for
11		each fiscal year thereafter; (d) for fiscal year 1989
12		through fiscal year 2011 no more than 105% of the actual
13		administrative expenses of the prior fiscal year; (e) for
14		fiscal year 2012 and beyond, a sufficient amount to pay
15		(i) stipends, additional compensation, salary
16		reimbursements, and other amounts directed to be paid out
17		of this Fund for local officials as authorized or required
18		by statute and (ii) the ordinary and contingent expenses
19		of the Property Tax Appeal Board and the expenses of the
20		Department of Revenue incurred in administering the
21		collection and distribution of moneys paid into the Fund;
22		(f) for fiscal years 2012 and 2013 only, a sufficient
23		amount to pay stipends, additional compensation, salary
24		reimbursements, and other amounts directed to be paid out
25		of this Fund for regional offices and officials as
26		authorized or required by statute; or (g) for fiscal years

SB2017 Enrolled - 125 - LRB102 16155 CPF 22006 b
1		2018 through 2022 2021 only, a sufficient amount to pay
2		amounts directed to be paid out of this Fund for public
3		community college base operating grants and local health
4		protection grants to certified local health departments as
5		authorized or required by appropriation or statute. Such
6		portion of the fund shall be determined after the transfer
7		into the General Revenue Fund due to refunds, if any, paid
8		from the General Revenue Fund during the preceding
9		quarter. If at any time, for any reason, there is
10		insufficient amount in the Personal Property Tax
11		Replacement Fund for payments for regional offices and
12		officials or local officials or payment of costs of
13		administration or for transfers due to refunds at the end
14		of any particular month, the amount of such insufficiency
15		shall be carried over for the purposes of payments for
16		regional offices and officials, local officials, transfers
17		into the General Revenue Fund, and costs of administration
18		to the following month or months. Net replacement revenue
19		held, and defined above, shall be transferred by the
20		Treasurer and Comptroller to the Personal Property Tax
21		Replacement Fund within 10 days of such certification.
22		(2) Each quarterly allocation shall first be
23		apportioned in the following manner: 51.65% for taxing
24		districts in Cook County and 48.35% for taxing districts
25		in the remainder of the State.
26		The Personal Property Replacement Ratio of each taxing

SB2017 Enrolled - 126 - LRB102 16155 CPF 22006 b
1		district outside Cook County shall be the ratio which the Tax
2		Base of that taxing district bears to the Downstate Tax Base.
3		The Tax Base of each taxing district outside of Cook County is
4		the personal property tax collections for that taxing district
5		for the 1977 tax year. The Downstate Tax Base is the personal
6		property tax collections for all taxing districts in the State
7		outside of Cook County for the 1977 tax year. The Department of
8		Revenue shall have authority to review for accuracy and
9		completeness the personal property tax collections for each
10		taxing district outside Cook County for the 1977 tax year.
11		The Personal Property Replacement Ratio of each Cook
12		County taxing district shall be the ratio which the Tax Base of
13		that taxing district bears to the Cook County Tax Base. The Tax
14		Base of each Cook County taxing district is the personal
15		property tax collections for that taxing district for the 1976
16		tax year. The Cook County Tax Base is the personal property tax
17		collections for all taxing districts in Cook County for the
18		1976 tax year. The Department of Revenue shall have authority
19		to review for accuracy and completeness the personal property
20		tax collections for each taxing district within Cook County
21		for the 1976 tax year.
22		For all purposes of this Section 12, amounts paid to a
23		taxing district for such tax years as may be applicable by a
24		foreign corporation under the provisions of Section 7-202 of
25		the Public Utilities Act, as amended, shall be deemed to be
26		personal property taxes collected by such taxing district for

SB2017 Enrolled - 127 - LRB102 16155 CPF 22006 b
1		such tax years as may be applicable. The Director shall
2		determine from the Illinois Commerce Commission, for any tax
3		year as may be applicable, the amounts so paid by any such
4		foreign corporation to any and all taxing districts. The
5		Illinois Commerce Commission shall furnish such information to
6		the Director. For all purposes of this Section 12, the
7		Director shall deem such amounts to be collected personal
8		property taxes of each such taxing district for the applicable
9		tax year or years.
10		Taxing districts located both in Cook County and in one or
11		more other counties shall receive both a Cook County
12		allocation and a Downstate allocation determined in the same
13		way as all other taxing districts.
14		If any taxing district in existence on July 1, 1979 ceases
15		to exist, or discontinues its operations, its Tax Base shall
16		thereafter be deemed to be zero. If the powers, duties and
17		obligations of the discontinued taxing district are assumed by
18		another taxing district, the Tax Base of the discontinued
19		taxing district shall be added to the Tax Base of the taxing
20		district assuming such powers, duties and obligations.
21		If two or more taxing districts in existence on July 1,
22		1979, or a successor or successors thereto shall consolidate
23		into one taxing district, the Tax Base of such consolidated
24		taxing district shall be the sum of the Tax Bases of each of
25		the taxing districts which have consolidated.
26		If a single taxing district in existence on July 1, 1979,

SB2017 Enrolled - 128 - LRB102 16155 CPF 22006 b
1		or a successor or successors thereto shall be divided into two
2		or more separate taxing districts, the tax base of the taxing
3		district so divided shall be allocated to each of the
4		resulting taxing districts in proportion to the then current
5		equalized assessed value of each resulting taxing district.
6		If a portion of the territory of a taxing district is
7		disconnected and annexed to another taxing district of the
8		same type, the Tax Base of the taxing district from which
9		disconnection was made shall be reduced in proportion to the
10		then current equalized assessed value of the disconnected
11		territory as compared with the then current equalized assessed
12		value within the entire territory of the taxing district prior
13		to disconnection, and the amount of such reduction shall be
14		added to the Tax Base of the taxing district to which
15		annexation is made.
16		If a community college district is created after July 1,
17		1979, beginning on January 1, 1996 (the effective date of
18		Public Act 89-327), its Tax Base shall be 3.5% of the sum of
19		the personal property tax collected for the 1977 tax year
20		within the territorial jurisdiction of the district.
21		The amounts allocated and paid to taxing districts
22		pursuant to the provisions of Public Act 81-1st Special
23		Session-1 shall be deemed to be substitute revenues for the
24		revenues derived from taxes imposed on personal property
25		pursuant to the provisions of the "Revenue Act of 1939" or "An
26		Act for the assessment and taxation of private car line

SB2017 Enrolled - 129 - LRB102 16155 CPF 22006 b
1		companies", approved July 22, 1943, as amended, or Section 414
2		of the Illinois Insurance Code, prior to the abolition of such
3		taxes and shall be used for the same purposes as the revenues
4		derived from ad valorem taxes on real estate.
5		Monies received by any taxing districts from the Personal
6		Property Tax Replacement Fund shall be first applied toward
7		payment of the proportionate amount of debt service which was
8		previously levied and collected from extensions against
9		personal property on bonds outstanding as of December 31, 1978
10		and next applied toward payment of the proportionate share of
11		the pension or retirement obligations of the taxing district
12		which were previously levied and collected from extensions
13		against personal property. For each such outstanding bond
14		issue, the County Clerk shall determine the percentage of the
15		debt service which was collected from extensions against real
16		estate in the taxing district for 1978 taxes payable in 1979,
17		as related to the total amount of such levies and collections
18		from extensions against both real and personal property. For
19		1979 and subsequent years' taxes, the County Clerk shall levy
20		and extend taxes against the real estate of each taxing
21		district which will yield the said percentage or percentages
22		of the debt service on such outstanding bonds. The balance of
23		the amount necessary to fully pay such debt service shall
24		constitute a first and prior lien upon the monies received by
25		each such taxing district through the Personal Property Tax
26		Replacement Fund and shall be first applied or set aside for

SB2017 Enrolled - 130 - LRB102 16155 CPF 22006 b
1		such purpose. In counties having fewer than 3,000,000
2		inhabitants, the amendments to this paragraph as made by
3		Public Act 81-1255 shall be first applicable to 1980 taxes to
4		be collected in 1981.
5		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
6		101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
7		Section 3-55. The General Obligation Bond Act is amended
8		by changing Section 16 as follows:
9		(30 ILCS 330/16) (from Ch. 127, par. 666)
10		Sec. 16. Refunding Bonds. The State of Illinois is
11		authorized to issue, sell, and provide for the retirement of
12		General Obligation Bonds of the State of Illinois in the
13		amount of $4,839,025,000, at any time and from time to time
14		outstanding, for the purpose of refunding any State of
15		Illinois general obligation Bonds then outstanding, including
16		(i) the payment of any redemption premium thereon, (ii) any
17		reasonable expenses of such refunding, (iii) any interest
18		accrued or to accrue to the earliest or any subsequent date of
19		redemption or maturity of such outstanding Bonds, (iv) for
20		fiscal year 2019 only, any necessary payments to providers of
21		interest rate exchange agreements in connection with the
22		termination of such agreements by the State in connection with
23		the refunding, and (v) any interest to accrue to the first
24		interest payment on the refunding Bonds; provided that all

SB2017 Enrolled - 131 - LRB102 16155 CPF 22006 b
1		non-refunding Bonds in an issue that includes refunding Bonds
2		shall mature no later than the final maturity date of Bonds
3		being refunded; provided that no refunding Bonds shall be
4		offered for sale unless the net present value of debt service
5		savings to be achieved by the issuance of the refunding Bonds
6		is 3% or more of the principal amount of the refunding Bonds to
7		be issued; and further provided that, except for refunding
8		Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or
9		2019, or 2022, the maturities of the refunding Bonds shall not
10		extend beyond the maturities of the Bonds they refund, so that
11		for each fiscal year in the maturity schedule of a particular
12		issue of refunding Bonds, the total amount of refunding
13		principal maturing and redemption amounts due in that fiscal
14		year and all prior fiscal years in that schedule shall be
15		greater than or equal to the total amount of refunded
16		principal and redemption amounts that had been due over that
17		year and all prior fiscal years prior to the refunding.
18		The Governor shall notify the State Treasurer and
19		Comptroller of such refunding. The proceeds received from the
20		sale of refunding Bonds shall be used for the retirement at
21		maturity or redemption of such outstanding Bonds on any
22		maturity or redemption date and, pending such use, shall be
23		placed in escrow, subject to such terms and conditions as
24		shall be provided for in the Bond Sale Order relating to the
25		Refunding Bonds. Proceeds not needed for deposit in an escrow
26		account shall be deposited in the General Obligation Bond

SB2017 Enrolled - 132 - LRB102 16155 CPF 22006 b
1		Retirement and Interest Fund. This Act shall constitute an
2		irrevocable and continuing appropriation of all amounts
3		necessary to establish an escrow account for the purpose of
4		refunding outstanding general obligation Bonds and to pay the
5		reasonable expenses of such refunding and of the issuance and
6		sale of the refunding Bonds. Any such escrowed proceeds may be
7		invested and reinvested in direct obligations of the United
8		States of America, maturing at such time or times as shall be
9		appropriate to assure the prompt payment, when due, of the
10		principal of and interest and redemption premium, if any, on
11		the refunded Bonds. After the terms of the escrow have been
12		fully satisfied, any remaining balance of such proceeds and
13		interest, income and profits earned or realized on the
14		investments thereof shall be paid into the General Revenue
15		Fund. The liability of the State upon the Bonds shall
16		continue, provided that the holders thereof shall thereafter
17		be entitled to payment only out of the moneys deposited in the
18		escrow account.
19		Except as otherwise herein provided in this Section, such
20		refunding Bonds shall in all other respects be subject to the
21		terms and conditions of this Act.
22		(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
23		100-587, eff. 6-4-18.)
24		Section 3-60. The Metropolitan Civic Center Support Act is
25		amended by changing Section 5 and by adding Sections 20 and 21

SB2017 Enrolled - 133 - LRB102 16155 CPF 22006 b
1		as follows:
2		(30 ILCS 355/5) (from Ch. 85, par. 1395)
3		Sec. 5. To the extent that moneys in the MEAOB Fund, in the
4		opinion of the Governor and the Director of the Governor's
5		Office of Management and Budget, are in excess of 125% of the
6		maximum debt service in any fiscal year, the Governor shall
7		notify the Comptroller and the State Treasurer of that fact,
8		who upon receipt of such notification shall transfer the
9		excess moneys from the MEAOB Fund to the General Revenue Fund.
10		By June 30, 2021, the State Comptroller shall direct and the
11		State Treasurer shall transfer any remaining balance from the
12		MEAOB Fund into the General Revenue Fund. Upon completion of
13		the transfer of the remaining balance, the MEAOB Fund is
14		dissolved, and any future deposits due to that Fund and any
15		outstanding obligations or liabilities of that Fund pass to
16		the General Revenue Fund.
17		(Source: P.A. 94-793, eff. 5-19-06.)
18		(30 ILCS 355/20 new)
19		Sec. 20. Transfers. By June 30, 2021, the State
20		Comptroller shall direct and the State Treasurer shall
21		transfer any remaining balance from the Illinois Civic Center
22		Bond Retirement and Interest Fund into the General Obligation
23		Bond Retirement and Interest Fund. Upon completion of the
24		transfers, the Illinois Civic Center Bond Retirement and

SB2017 Enrolled - 134 - LRB102 16155 CPF 22006 b
1		Interest Fund and the Illinois Civic Center Bond Fund are
2		dissolved.
3		(30 ILCS 355/21 new)
4		Sec. 21. Repealer. This Act is repealed July 1, 2021.
5		Section 3-65. The Build Illinois Bond Act is amended by
6		changing Section 15 as follows:
7		(30 ILCS 425/15) (from Ch. 127, par. 2815)
8		Sec. 15. Refunding Bonds. Refunding Bonds are hereby
9		authorized for the purpose of refunding any outstanding Bonds,
10		including the payment of any redemption premium thereon, any
11		reasonable expenses of such refunding, and any interest
12		accrued or to accrue to the earliest or any subsequent date of
13		redemption or maturity of outstanding Bonds; provided that all
14		non-refunding Bonds in an issue that includes refunding Bonds
15		shall mature no later than the final maturity date of Bonds
16		being refunded; provided that no refunding Bonds shall be
17		offered for sale unless the net present value of debt service
18		savings to be achieved by the issuance of the refunding Bonds
19		is 3% or more of the principal amount of the refunding Bonds to
20		be issued; and further provided that, except for refunding
21		Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018,
22		or 2019, or 2022 the maturities of the refunding Bonds shall
23		not extend beyond the maturities of the Bonds they refund, so

SB2017 Enrolled - 135 - LRB102 16155 CPF 22006 b
1		that for each fiscal year in the maturity schedule of a
2		particular issue of refunding Bonds, the total amount of
3		refunding principal maturing and redemption amounts due in
4		that fiscal year and all prior fiscal years in that schedule
5		shall be greater than or equal to the total amount of refunded
6		principal and redemption amounts that had been due over that
7		year and all prior fiscal years prior to the refunding.
8		Refunding Bonds may be sold in such amounts and at such
9		times, as directed by the Governor upon recommendation by the
10		Director of the Governor's Office of Management and Budget.
11		The Governor shall notify the State Treasurer and Comptroller
12		of such refunding. The proceeds received from the sale of
13		refunding Bonds shall be used for the retirement at maturity
14		or redemption of such outstanding Bonds on any maturity or
15		redemption date and, pending such use, shall be placed in
16		escrow, subject to such terms and conditions as shall be
17		provided for in the Bond Sale Order relating to the refunding
18		Bonds. This Act shall constitute an irrevocable and continuing
19		appropriation of all amounts necessary to establish an escrow
20		account for the purpose of refunding outstanding Bonds and to
21		pay the reasonable expenses of such refunding and of the
22		issuance and sale of the refunding Bonds. Any such escrowed
23		proceeds may be invested and reinvested in direct obligations
24		of the United States of America, maturing at such time or times
25		as shall be appropriate to assure the prompt payment, when
26		due, of the principal of and interest and redemption premium,

SB2017 Enrolled - 136 - LRB102 16155 CPF 22006 b
1		if any, on the refunded Bonds. After the terms of the escrow
2		have been fully satisfied, any remaining balance of such
3		proceeds and interest, income and profits earned or realized
4		on the investments thereof shall be paid into the General
5		Revenue Fund. The liability of the State upon the refunded
6		Bonds shall continue, provided that the holders thereof shall
7		thereafter be entitled to payment only out of the moneys
8		deposited in the escrow account and the refunded Bonds shall
9		be deemed paid, discharged and no longer to be outstanding.
10		Except as otherwise herein provided in this Section, such
11		refunding Bonds shall in all other respects be issued pursuant
12		to and subject to the terms and conditions of this Act and
13		shall be secured by and payable from only the funds and sources
14		which are provided under this Act.
15		(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
16		100-587, eff. 6-4-18.)
17		Section 3-70. The Illinois Coal Technology Development
18		Assistance Act is amended by changing Section 3 as follows:
19		(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
20		Sec. 3. Transfers to Coal Technology Development
21		Assistance Fund.
22		(a) As soon as may be practicable after the first day of
23		each month, the Department of Revenue shall certify to the
24		Treasurer an amount equal to 1/64 of the revenue realized from

SB2017 Enrolled - 137 - LRB102 16155 CPF 22006 b
1		the tax imposed by the Electricity Excise Tax Law, Section 2 of
2		the Public Utilities Revenue Act, Section 2 of the Messages
3		Tax Act, and Section 2 of the Gas Revenue Tax Act, during the
4		preceding month. Upon receipt of the certification, the
5		Treasurer shall transfer the amount shown on such
6		certification from the General Revenue Fund to the Coal
7		Technology Development Assistance Fund, which is hereby
8		created as a special fund in the State treasury, except that no
9		transfer shall be made in any month in which the Fund has
10		reached the following balance:
11		(1) (Blank).
12		(2) (Blank).
13		(3) (Blank).
14		(4) (Blank).
15		(5) (Blank).
16		(6) Expect as otherwise provided in subsection (b),
17		during fiscal year 2006 and each fiscal year thereafter,
18		an amount equal to the sum of $10,000,000 plus additional
19		moneys deposited into the Coal Technology Development
20		Assistance Fund from the Renewable Energy Resources and
21		Coal Technology Development Assistance Charge under
22		Section 6.5 of the Renewable Energy, Energy Efficiency,
23		and Coal Resources Development Law of 1997.
24		(b) During fiscal years 2019 through 2022 2021 only, the
25		Treasurer shall make no transfers from the General Revenue
26		Fund to the Coal Technology Development Assistance Fund.

SB2017 Enrolled - 138 - LRB102 16155 CPF 22006 b
1		(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
2		101-636, eff. 6-10-20.)
3		Section 3-75. The Small Business Development Act is
4		amended by changing Section 9-10 as follows:
5		(30 ILCS 750/9-10) (from Ch. 127, par. 2709-10)
6		Sec. 9-10. Federal Programs.
7		(a) The Department is authorized to accept and expend
8		federal moneys monies pursuant to this Article except that the
9		terms and conditions hereunder which are inconsistent with, or
10		prohibited by, or more restrictive than the federal
11		authorization under which such moneys monies are made
12		available shall not apply with respect to the expenditure of
13		such moneys monies.
14		(b) The Department is authorized to receive and expend
15		federal funds made available pursuant to the federal State
16		Small Business Credit Initiative Act of 2010 as amended by
17		Section 3301 of the federal American Rescue Plan Act of 2021,
18		enacted in response to the COVID-19 public health emergency.
19		(1) Such funds may be deposited into the State Small
20		Business Credit Initiative Fund and may be used by the
21		Department, subject to appropriation, for any permitted
22		purposes in accordance with the federal State Small
23		Business Credit Initiative Act of 2010 as amended by
24		Section 3301 of the federal American Rescue Plan Act of

SB2017 Enrolled - 139 - LRB102 16155 CPF 22006 b
1		2021 and any related federal guidance.
2		(2) Permitted purposes include to provide support to
3		small businesses responding to and recovering from the
4		economic effects of the COVID–19 pandemic, to ensure
5		business enterprises owned and controlled by socially and
6		economically disadvantaged individuals have access to
7		credit and investments, to provide technical assistance to
8		help small businesses applying for various support
9		programs, and to pay reasonable costs of administering the
10		initiative.
11		(3) Terms such as "business enterprise owned and
12		controlled by socially and economically disadvantaged
13		individuals", "socially and economically disadvantaged
14		individual" and "very small business", and any other terms
15		defined in the federal State Small Business Credit
16		Initiative Act of 2010 as amended by Section 3301 of the
17		federal American Rescue Plan Act of 2021 and any related
18		federal guidance, have the same meaning for purposes of
19		the Department's implementation of this initiative. The
20		term "small business" includes both for-profit and
21		not-for-profit business enterprises to the extent
22		permitted by federal law and guidance.
23		(4) The Department may use such funds to enter into
24		technical assistance agreements and other agreements with
25		both for-profit and not-for-profit business enterprises
26		and may provide technical assistance to small businesses

SB2017 Enrolled - 140 - LRB102 16155 CPF 22006 b
1		to the extent permitted by federal law and guidance.
2		(Source: P.A. 84-109.)
3		Section 3-80. The Illinois Income Tax Act is amended by
4		changing Section 901 as follows:
5		(35 ILCS 5/901)
6		(Text of Section without the changes made by P.A. 101-8,
7		which did not take effect (see Section 99 of P.A. 101-8))
8		Sec. 901. Collection authority.
9		(a) In general. The Department shall collect the taxes
10		imposed by this Act. The Department shall collect certified
11		past due child support amounts under Section 2505-650 of the
12		Department of Revenue Law of the Civil Administrative Code of
13		Illinois. Except as provided in subsections (b), (c), (e),
14		(f), (g), and (h) of this Section, money collected pursuant to
15		subsections (a) and (b) of Section 201 of this Act shall be
16		paid into the General Revenue Fund in the State treasury;
17		money collected pursuant to subsections (c) and (d) of Section
18		201 of this Act shall be paid into the Personal Property Tax
19		Replacement Fund, a special fund in the State Treasury; and
20		money collected under Section 2505-650 of the Department of
21		Revenue Law of the Civil Administrative Code of Illinois shall
22		be paid into the Child Support Enforcement Trust Fund, a
23		special fund outside the State Treasury, or to the State
24		Disbursement Unit established under Section 10-26 of the

SB2017 Enrolled - 141 - LRB102 16155 CPF 22006 b
1		Illinois Public Aid Code, as directed by the Department of
2		Healthcare and Family Services.
3		(b) Local Government Distributive Fund. Beginning August
4		1, 2017, the Treasurer shall transfer each month from the
5		General Revenue Fund to the Local Government Distributive Fund
6		an amount equal to the sum of (i) 6.06% (10% of the ratio of
7		the 3% individual income tax rate prior to 2011 to the 4.95%
8		individual income tax rate after July 1, 2017) of the net
9		revenue realized from the tax imposed by subsections (a) and
10		(b) of Section 201 of this Act upon individuals, trusts, and
11		estates during the preceding month and (ii) 6.85% (10% of the
12		ratio of the 4.8% corporate income tax rate prior to 2011 to
13		the 7% corporate income tax rate after July 1, 2017) of the net
14		revenue realized from the tax imposed by subsections (a) and
15		(b) of Section 201 of this Act upon corporations during the
16		preceding month. Net revenue realized for a month shall be
17		defined as the revenue from the tax imposed by subsections (a)
18		and (b) of Section 201 of this Act which is deposited in the
19		General Revenue Fund, the Education Assistance Fund, the
20		Income Tax Surcharge Local Government Distributive Fund, the
21		Fund for the Advancement of Education, and the Commitment to
22		Human Services Fund during the month minus the amount paid out
23		of the General Revenue Fund in State warrants during that same
24		month as refunds to taxpayers for overpayment of liability
25		under the tax imposed by subsections (a) and (b) of Section 201
26		of this Act.

SB2017 Enrolled - 142 - LRB102 16155 CPF 22006 b
1		Notwithstanding any provision of law to the contrary,
2		beginning on July 6, 2017 (the effective date of Public Act
3		100-23), those amounts required under this subsection (b) to
4		be transferred by the Treasurer into the Local Government
5		Distributive Fund from the General Revenue Fund shall be
6		directly deposited into the Local Government Distributive Fund
7		as the revenue is realized from the tax imposed by subsections
8		(a) and (b) of Section 201 of this Act.
9		For State fiscal year 2020 only, notwithstanding any
10		provision of law to the contrary, the total amount of revenue
11		and deposits under this Section attributable to revenues
12		realized during State fiscal year 2020 shall be reduced by 5%.
13		(c) Deposits Into Income Tax Refund Fund.
14		(1) Beginning on January 1, 1989 and thereafter, the
15		Department shall deposit a percentage of the amounts
16		collected pursuant to subsections (a) and (b)(1), (2), and
17		(3) of Section 201 of this Act into a fund in the State
18		treasury known as the Income Tax Refund Fund. Beginning
19		with State fiscal year 1990 and for each fiscal year
20		thereafter, the percentage deposited into the Income Tax
21		Refund Fund during a fiscal year shall be the Annual
22		Percentage. For fiscal year 2011, the Annual Percentage
23		shall be 8.75%. For fiscal year 2012, the Annual
24		Percentage shall be 8.75%. For fiscal year 2013, the
25		Annual Percentage shall be 9.75%. For fiscal year 2014,
26		the Annual Percentage shall be 9.5%. For fiscal year 2015,

SB2017 Enrolled - 143 - LRB102 16155 CPF 22006 b
1		the Annual Percentage shall be 10%. For fiscal year 2018,
2		the Annual Percentage shall be 9.8%. For fiscal year 2019,
3		the Annual Percentage shall be 9.7%. For fiscal year 2020,
4		the Annual Percentage shall be 9.5%. For fiscal year 2021,
5		the Annual Percentage shall be 9%. For fiscal year 2022,
6		the Annual Percentage shall be 9.25%. For all other fiscal
7		years, the Annual Percentage shall be calculated as a
8		fraction, the numerator of which shall be the amount of
9		refunds approved for payment by the Department during the
10		preceding fiscal year as a result of overpayment of tax
11		liability under subsections (a) and (b)(1), (2), and (3)
12		of Section 201 of this Act plus the amount of such refunds
13		remaining approved but unpaid at the end of the preceding
14		fiscal year, minus the amounts transferred into the Income
15		Tax Refund Fund from the Tobacco Settlement Recovery Fund,
16		and the denominator of which shall be the amounts which
17		will be collected pursuant to subsections (a) and (b)(1),
18		(2), and (3) of Section 201 of this Act during the
19		preceding fiscal year; except that in State fiscal year
20		2002, the Annual Percentage shall in no event exceed 7.6%.
21		The Director of Revenue shall certify the Annual
22		Percentage to the Comptroller on the last business day of
23		the fiscal year immediately preceding the fiscal year for
24		which it is to be effective.
25		(2) Beginning on January 1, 1989 and thereafter, the
26		Department shall deposit a percentage of the amounts

SB2017 Enrolled - 144 - LRB102 16155 CPF 22006 b
1		collected pursuant to subsections (a) and (b)(6), (7), and
2		(8), (c) and (d) of Section 201 of this Act into a fund in
3		the State treasury known as the Income Tax Refund Fund.
4		Beginning with State fiscal year 1990 and for each fiscal
5		year thereafter, the percentage deposited into the Income
6		Tax Refund Fund during a fiscal year shall be the Annual
7		Percentage. For fiscal year 2011, the Annual Percentage
8		shall be 17.5%. For fiscal year 2012, the Annual
9		Percentage shall be 17.5%. For fiscal year 2013, the
10		Annual Percentage shall be 14%. For fiscal year 2014, the
11		Annual Percentage shall be 13.4%. For fiscal year 2015,
12		the Annual Percentage shall be 14%. For fiscal year 2018,
13		the Annual Percentage shall be 17.5%. For fiscal year
14		2019, the Annual Percentage shall be 15.5%. For fiscal
15		year 2020, the Annual Percentage shall be 14.25%. For
16		fiscal year 2021, the Annual Percentage shall be 14%. For
17		fiscal year 2022, the Annual Percentage shall be 15%. For
18		all other fiscal years, the Annual Percentage shall be
19		calculated as a fraction, the numerator of which shall be
20		the amount of refunds approved for payment by the
21		Department during the preceding fiscal year as a result of
22		overpayment of tax liability under subsections (a) and
23		(b)(6), (7), and (8), (c) and (d) of Section 201 of this
24		Act plus the amount of such refunds remaining approved but
25		unpaid at the end of the preceding fiscal year, and the
26		denominator of which shall be the amounts which will be

SB2017 Enrolled - 145 - LRB102 16155 CPF 22006 b
1		collected pursuant to subsections (a) and (b)(6), (7), and
2		(8), (c) and (d) of Section 201 of this Act during the
3		preceding fiscal year; except that in State fiscal year
4		2002, the Annual Percentage shall in no event exceed 23%.
5		The Director of Revenue shall certify the Annual
6		Percentage to the Comptroller on the last business day of
7		the fiscal year immediately preceding the fiscal year for
8		which it is to be effective.
9		(3) The Comptroller shall order transferred and the
10		Treasurer shall transfer from the Tobacco Settlement
11		Recovery Fund to the Income Tax Refund Fund (i)
12		$35,000,000 in January, 2001, (ii) $35,000,000 in January,
13		2002, and (iii) $35,000,000 in January, 2003.
14		(d) Expenditures from Income Tax Refund Fund.
15		(1) Beginning January 1, 1989, money in the Income Tax
16		Refund Fund shall be expended exclusively for the purpose
17		of paying refunds resulting from overpayment of tax
18		liability under Section 201 of this Act and for making
19		transfers pursuant to this subsection (d).
20		(2) The Director shall order payment of refunds
21		resulting from overpayment of tax liability under Section
22		201 of this Act from the Income Tax Refund Fund only to the
23		extent that amounts collected pursuant to Section 201 of
24		this Act and transfers pursuant to this subsection (d) and
25		item (3) of subsection (c) have been deposited and
26		retained in the Fund.

SB2017 Enrolled - 146 - LRB102 16155 CPF 22006 b
1		(3) As soon as possible after the end of each fiscal
2		year, the Director shall order transferred and the State
3		Treasurer and State Comptroller shall transfer from the
4		Income Tax Refund Fund to the Personal Property Tax
5		Replacement Fund an amount, certified by the Director to
6		the Comptroller, equal to the excess of the amount
7		collected pursuant to subsections (c) and (d) of Section
8		201 of this Act deposited into the Income Tax Refund Fund
9		during the fiscal year over the amount of refunds
10		resulting from overpayment of tax liability under
11		subsections (c) and (d) of Section 201 of this Act paid
12		from the Income Tax Refund Fund during the fiscal year.
13		(4) As soon as possible after the end of each fiscal
14		year, the Director shall order transferred and the State
15		Treasurer and State Comptroller shall transfer from the
16		Personal Property Tax Replacement Fund to the Income Tax
17		Refund Fund an amount, certified by the Director to the
18		Comptroller, equal to the excess of the amount of refunds
19		resulting from overpayment of tax liability under
20		subsections (c) and (d) of Section 201 of this Act paid
21		from the Income Tax Refund Fund during the fiscal year
22		over the amount collected pursuant to subsections (c) and
23		(d) of Section 201 of this Act deposited into the Income
24		Tax Refund Fund during the fiscal year.
25		(4.5) As soon as possible after the end of fiscal year
26		1999 and of each fiscal year thereafter, the Director

SB2017 Enrolled - 147 - LRB102 16155 CPF 22006 b
1		shall order transferred and the State Treasurer and State
2		Comptroller shall transfer from the Income Tax Refund Fund
3		to the General Revenue Fund any surplus remaining in the
4		Income Tax Refund Fund as of the end of such fiscal year;
5		excluding for fiscal years 2000, 2001, and 2002 amounts
6		attributable to transfers under item (3) of subsection (c)
7		less refunds resulting from the earned income tax credit.
8		(5) This Act shall constitute an irrevocable and
9		continuing appropriation from the Income Tax Refund Fund
10		for the purpose of paying refunds upon the order of the
11		Director in accordance with the provisions of this
12		Section.
13		(e) Deposits into the Education Assistance Fund and the
14		Income Tax Surcharge Local Government Distributive Fund. On
15		July 1, 1991, and thereafter, of the amounts collected
16		pursuant to subsections (a) and (b) of Section 201 of this Act,
17		minus deposits into the Income Tax Refund Fund, the Department
18		shall deposit 7.3% into the Education Assistance Fund in the
19		State Treasury. Beginning July 1, 1991, and continuing through
20		January 31, 1993, of the amounts collected pursuant to
21		subsections (a) and (b) of Section 201 of the Illinois Income
22		Tax Act, minus deposits into the Income Tax Refund Fund, the
23		Department shall deposit 3.0% into the Income Tax Surcharge
24		Local Government Distributive Fund in the State Treasury.
25		Beginning February 1, 1993 and continuing through June 30,
26		1993, of the amounts collected pursuant to subsections (a) and

SB2017 Enrolled - 148 - LRB102 16155 CPF 22006 b
1		(b) of Section 201 of the Illinois Income Tax Act, minus
2		deposits into the Income Tax Refund Fund, the Department shall
3		deposit 4.4% into the Income Tax Surcharge Local Government
4		Distributive Fund in the State Treasury. Beginning July 1,
5		1993, and continuing through June 30, 1994, of the amounts
6		collected under subsections (a) and (b) of Section 201 of this
7		Act, minus deposits into the Income Tax Refund Fund, the
8		Department shall deposit 1.475% into the Income Tax Surcharge
9		Local Government Distributive Fund in the State Treasury.
10		(f) Deposits into the Fund for the Advancement of
11		Education. Beginning February 1, 2015, the Department shall
12		deposit the following portions of the revenue realized from
13		the tax imposed upon individuals, trusts, and estates by
14		subsections (a) and (b) of Section 201 of this Act, minus
15		deposits into the Income Tax Refund Fund, into the Fund for the
16		Advancement of Education:
17		(1) beginning February 1, 2015, and prior to February
18		1, 2025, 1/30; and
19		(2) beginning February 1, 2025, 1/26.
20		If the rate of tax imposed by subsection (a) and (b) of
21		Section 201 is reduced pursuant to Section 201.5 of this Act,
22		the Department shall not make the deposits required by this
23		subsection (f) on or after the effective date of the
24		reduction.
25		(g) Deposits into the Commitment to Human Services Fund.
26		Beginning February 1, 2015, the Department shall deposit the

SB2017 Enrolled - 149 - LRB102 16155 CPF 22006 b
1		following portions of the revenue realized from the tax
2		imposed upon individuals, trusts, and estates by subsections
3		(a) and (b) of Section 201 of this Act, minus deposits into the
4		Income Tax Refund Fund, into the Commitment to Human Services
5		Fund:
6		(1) beginning February 1, 2015, and prior to February
7		1, 2025, 1/30; and
8		(2) beginning February 1, 2025, 1/26.
9		If the rate of tax imposed by subsection (a) and (b) of
10		Section 201 is reduced pursuant to Section 201.5 of this Act,
11		the Department shall not make the deposits required by this
12		subsection (g) on or after the effective date of the
13		reduction.
14		(h) Deposits into the Tax Compliance and Administration
15		Fund. Beginning on the first day of the first calendar month to
16		occur on or after August 26, 2014 (the effective date of Public
17		Act 98-1098), each month the Department shall pay into the Tax
18		Compliance and Administration Fund, to be used, subject to
19		appropriation, to fund additional auditors and compliance
20		personnel at the Department, an amount equal to 1/12 of 5% of
21		the cash receipts collected during the preceding fiscal year
22		by the Audit Bureau of the Department from the tax imposed by
23		subsections (a), (b), (c), and (d) of Section 201 of this Act,
24		net of deposits into the Income Tax Refund Fund made from those
25		cash receipts.
26		(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;

SB2017 Enrolled - 150 - LRB102 16155 CPF 22006 b
1		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
2		8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
3		eff. 7-12-19; 101-636, eff. 6-10-20.)
4		Section 3-85. The Illinois Pension Code is amended by
5		changing Section 21-109.1 as follows:
6		(40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1)
7		Sec. 21-109.1. (a) Notwithstanding any law to the
8		contrary, State agencies, as defined in the State Auditing
9		Act, shall remit to the Comptroller all contributions required
10		under subchapters A, B and C of the Federal Insurance
11		Contributions Act, at the rates and at the times specified in
12		that Act, for wages paid on or after January 1, 1987 on a
13		warrant of the State Comptroller.
14		(b) The Comptroller shall establish a fund to be known as
15		the Social Security Administration Fund, with the State
16		Treasurer as ex officio custodian. Contributions and other
17		monies received by the Comptroller for the purposes of the
18		Federal Insurance Contributions Act shall either be directly
19		remitted to the U.S. Secretary of the Treasury or be held in
20		trust in such fund, and shall be paid upon the order of the
21		Comptroller for:
22		(1) payment of amounts required to be paid to the U. S.
23		Secretary of the Treasury in the amounts and at the times
24		specified in the Federal Insurance Contributions Act; and

SB2017 Enrolled - 151 - LRB102 16155 CPF 22006 b
1		(2) payment of refunds for overpayments which are not
2		otherwise adjustable.
3		(c) The Comptroller may collect from a State agency the
4		actual or anticipated amount of any interest and late charges
5		arising from the State agency's failure to collect and remit
6		to the Comptroller contributions as required by the Federal
7		Insurance Contributions Act. Such interest and charges shall
8		be due and payable upon receipt of notice thereof from the
9		Comptroller.
10		(d) The Comptroller shall pay to the U. S. Secretary of the
11		Treasury such amounts at such times as may be required under
12		the Federal Insurance Contributions Act.
13		(e) The Comptroller may direct and the State Treasurer
14		shall transfer amounts from the Social Security Administration
15		Fund into the Capital Facility and Technology Modernization
16		Fund as the Comptroller deems necessary. The Comptroller may
17		direct and the State Treasurer shall transfer any such amounts
18		so transferred to the Capital Facility and Technology
19		Modernization Fund back to the Social Security Administration
20		Fund at any time.
21		(Source: P.A. 86-657; 87-11.)
22		Section 3-90. The Fair and Exposition Authority
23		Reconstruction Act is amended by changing Section 8 as
24		follows:

SB2017 Enrolled - 152 - LRB102 16155 CPF 22006 b
1		(70 ILCS 215/8) (from Ch. 85, par. 1250.8)
2		Sec. 8. Appropriations may be made from time to time by the
3		General Assembly to the Metropolitan Pier and Exposition
4		Authority for the payment of principal and interest of bonds
5		of the Authority issued under the provisions of this Act and
6		for any other lawful purpose of the Authority. Any and all of
7		the funds so received shall be kept separate and apart from any
8		and all other funds of the Authority. After there has been paid
9		into the Metropolitan Fair and Exposition Authority
10		Reconstruction Fund in the State Treasury sufficient money,
11		pursuant to this Section and Sections 2 and 29 of the Cigarette
12		Tax Act, to retire all bonds payable from that Fund, the taxes
13		derived from Section 28 of the Illinois Horse Racing Act of
14		1975 which were required to be paid into that Fund pursuant to
15		that Act shall thereafter be paid into the General Revenue
16		Fund Metropolitan Exposition, Auditorium and Office Building
17		Fund in the State Treasury.
18		(Source: P.A. 94-91, eff. 7-1-05.)
19		Section 3-95. The School Code is amended by changing
20		Sections 2-3.117, 10-17a, and 10-22.36 as follows:
21		(105 ILCS 5/2-3.117)
22		Sec. 2-3.117. School Technology Program.
23		(a) The State Board of Education is authorized to provide
24		technology-based learning resources to school districts to

SB2017 Enrolled - 153 - LRB102 16155 CPF 22006 b
1		improve educational opportunities and student achievement
2		throughout the State. These resources may include
3		reimbursements for the cost of tuition incurred by a school
4		district for approved online courses accessed through the
5		State Board of Education's Illinois Virtual Course Catalog
6		Program.
7		(1) A school district shall be eligible for
8		reimbursement for the cost of each virtual class accessed
9		through the Illinois Virtual Course Catalog program and
10		successfully completed by a student of the school
11		district, to the extent appropriated funds are available
12		for such reimbursements.
13		(2) A school district shall claim reimbursement on
14		forms and through a process prescribed by the State Board
15		of Education.
16		(b) The State Board of Education is authorized, to the
17		extent funds are available, to establish a statewide support
18		system for information, professional development, technical
19		assistance, network design consultation, leadership,
20		technology planning consultation, and information exchange; to
21		expand school district connectivity; and to increase the
22		quantity and quality of student and educator access to on-line
23		resources, experts, and communications avenues from moneys
24		appropriated for the purposes of this Section.
25		(b-5) The State Board of Education may enter into
26		intergovernmental contracts or agreements with other State

SB2017 Enrolled - 154 - LRB102 16155 CPF 22006 b
1		agencies, public community colleges, public libraries, public
2		and private colleges and universities, museums on public land,
3		and other public agencies in the areas of technology,
4		telecommunications, and information access, under such terms
5		as the parties may agree, provided that those contracts and
6		agreements are in compliance with the Department of Central
7		Management Services' mandate to provide telecommunications
8		services to all State agencies.
9		(c) (Blank).
10		(d) (Blank).
11		(Source: P.A. 95-793, eff. 1-1-09.)
12		(105 ILCS 5/10-17a) (from Ch. 122, par. 10-17a)
13		Sec. 10-17a. State, school district, and school report
14		cards.
15		(1) By October 31, 2013 and October 31 of each subsequent
16		school year, the State Board of Education, through the State
17		Superintendent of Education, shall prepare a State report
18		card, school district report cards, and school report cards,
19		and shall by the most economic means provide to each school
20		district in this State, including special charter districts
21		and districts subject to the provisions of Article 34, the
22		report cards for the school district and each of its schools.
23		Because of the impacts of the COVID-19 public health emergency
24		during school year 2020-2021, the State Board of Education
25		shall have until December 31, 2021 to prepare and provide the

SB2017 Enrolled - 155 - LRB102 16155 CPF 22006 b
1		report cards that would otherwise be due by October 31, 2021.
2		(2) In addition to any information required by federal
3		law, the State Superintendent shall determine the indicators
4		and presentation of the school report card, which must
5		include, at a minimum, the most current data collected and
6		maintained by the State Board of Education related to the
7		following:
8		(A) school characteristics and student demographics,
9		including average class size, average teaching experience,
10		student racial/ethnic breakdown, and the percentage of
11		students classified as low-income; the percentage of
12		students classified as English learners; the percentage of
13		students who have individualized education plans or 504
14		plans that provide for special education services; the
15		number and percentage of all students who have been
16		assessed for placement in a gifted education or advanced
17		academic program and, of those students: (i) the racial
18		and ethnic breakdown, (ii) the percentage who are
19		classified as low-income, and (iii) the number and
20		percentage of students who received direct instruction
21		from a teacher who holds a gifted education endorsement
22		and, of those students, the percentage who are classified
23		as low-income; the percentage of students scoring at the
24		"exceeds expectations" level on the assessments required
25		under Section 2-3.64a-5 of this Code; the percentage of
26		students who annually transferred in or out of the school

SB2017 Enrolled - 156 - LRB102 16155 CPF 22006 b
1		district; average daily attendance; the per-pupil
2		operating expenditure of the school district; and the
3		per-pupil State average operating expenditure for the
4		district type (elementary, high school, or unit);
5		(B) curriculum information, including, where
6		applicable, Advanced Placement, International
7		Baccalaureate or equivalent courses, dual enrollment
8		courses, foreign language classes, computer science
9		courses, school personnel resources (including Career
10		Technical Education teachers), before and after school
11		programs, extracurricular activities, subjects in which
12		elective classes are offered, health and wellness
13		initiatives (including the average number of days of
14		Physical Education per week per student), approved
15		programs of study, awards received, community
16		partnerships, and special programs such as programming for
17		the gifted and talented, students with disabilities, and
18		work-study students;
19		(C) student outcomes, including, where applicable, the
20		percentage of students deemed proficient on assessments of
21		State standards, the percentage of students in the eighth
22		grade who pass Algebra, the percentage of students who
23		participated in workplace learning experiences, the
24		percentage of students enrolled in post-secondary
25		institutions (including colleges, universities, community
26		colleges, trade/vocational schools, and training programs

SB2017 Enrolled - 157 - LRB102 16155 CPF 22006 b
1		leading to career certification within 2 semesters of high
2		school graduation), the percentage of students graduating
3		from high school who are college and career ready, and the
4		percentage of graduates enrolled in community colleges,
5		colleges, and universities who are in one or more courses
6		that the community college, college, or university
7		identifies as a developmental course;
8		(D) student progress, including, where applicable, the
9		percentage of students in the ninth grade who have earned
10		5 credits or more without failing more than one core
11		class, a measure of students entering kindergarten ready
12		to learn, a measure of growth, and the percentage of
13		students who enter high school on track for college and
14		career readiness;
15		(E) the school environment, including, where
16		applicable, the percentage of students with less than 10
17		absences in a school year, the percentage of teachers with
18		less than 10 absences in a school year for reasons other
19		than professional development, leaves taken pursuant to
20		the federal Family Medical Leave Act of 1993, long-term
21		disability, or parental leaves, the 3-year average of the
22		percentage of teachers returning to the school from the
23		previous year, the number of different principals at the
24		school in the last 6 years, the number of teachers who hold
25		a gifted education endorsement, the process and criteria
26		used by the district to determine whether a student is

SB2017 Enrolled - 158 - LRB102 16155 CPF 22006 b
1		eligible for participation in a gifted education program
2		or advanced academic program and the manner in which
3		parents and guardians are made aware of the process and
4		criteria, 2 or more indicators from any school climate
5		survey selected or approved by the State and administered
6		pursuant to Section 2-3.153 of this Code, with the same or
7		similar indicators included on school report cards for all
8		surveys selected or approved by the State pursuant to
9		Section 2-3.153 of this Code, and the combined percentage
10		of teachers rated as proficient or excellent in their most
11		recent evaluation;
12		(F) a school district's and its individual schools'
13		balanced accountability measure, in accordance with
14		Section 2-3.25a of this Code;
15		(G) the total and per pupil normal cost amount the
16		State contributed to the Teachers' Retirement System of
17		the State of Illinois in the prior fiscal year for the
18		school's employees, which shall be reported to the State
19		Board of Education by the Teachers' Retirement System of
20		the State of Illinois;
21		(H) for a school district organized under Article 34
22		of this Code only, State contributions to the Public
23		School Teachers' Pension and Retirement Fund of Chicago
24		and State contributions for health care for employees of
25		that school district;
26		(I) a school district's Final Percent of Adequacy, as

SB2017 Enrolled - 159 - LRB102 16155 CPF 22006 b
1		defined in paragraph (4) of subsection (f) of Section
2		18-8.15 of this Code;
3		(J) a school district's Local Capacity Target, as
4		defined in paragraph (2) of subsection (c) of Section
5		18-8.15 of this Code, displayed as a percentage amount;
6		(K) a school district's Real Receipts, as defined in
7		paragraph (1) of subsection (d) of Section 18-8.15 of this
8		Code, divided by a school district's Adequacy Target, as
9		defined in paragraph (1) of subsection (b) of Section
10		18-8.15 of this Code, displayed as a percentage amount;
11		(L) a school district's administrative costs;
12		(M) whether or not the school has participated in the
13		Illinois Youth Survey. In this paragraph (M), "Illinois
14		Youth Survey" means a self-report survey, administered in
15		school settings every 2 years, designed to gather
16		information about health and social indicators, including
17		substance abuse patterns and the attitudes of students in
18		grades 8, 10, and 12; and
19		(N) whether the school offered its students career and
20		technical education opportunities.
21		The school report card shall also provide information that
22		allows for comparing the current outcome, progress, and
23		environment data to the State average, to the school data from
24		the past 5 years, and to the outcomes, progress, and
25		environment of similar schools based on the type of school and
26		enrollment of low-income students, special education students,

SB2017 Enrolled - 160 - LRB102 16155 CPF 22006 b
1		and English learners.
2		As used in this subsection (2):
3		"Administrative costs" means costs associated with
4		executive, administrative, or managerial functions within the
5		school district that involve planning, organizing, managing,
6		or directing the school district.
7		"Advanced academic program" means a course of study to
8		which students are assigned based on advanced cognitive
9		ability or advanced academic achievement compared to local age
10		peers and in which the curriculum is substantially
11		differentiated from the general curriculum to provide
12		appropriate challenge and pace.
13		"Computer science" means the study of computers and
14		algorithms, including their principles, their hardware and
15		software designs, their implementation, and their impact on
16		society. "Computer science" does not include the study of
17		everyday uses of computers and computer applications, such as
18		keyboarding or accessing the Internet.
19		"Gifted education" means educational services, including
20		differentiated curricula and instructional methods, designed
21		to meet the needs of gifted children as defined in Article 14A
22		of this Code.
23		For the purposes of paragraph (A) of this subsection (2),
24		"average daily attendance" means the average of the actual
25		number of attendance days during the previous school year for
26		any enrolled student who is subject to compulsory attendance

SB2017 Enrolled - 161 - LRB102 16155 CPF 22006 b
1		by Section 26-1 of this Code at each school and charter school.
2		(3) At the discretion of the State Superintendent, the
3		school district report card shall include a subset of the
4		information identified in paragraphs (A) through (E) of
5		subsection (2) of this Section, as well as information
6		relating to the operating expense per pupil and other finances
7		of the school district, and the State report card shall
8		include a subset of the information identified in paragraphs
9		(A) through (E) and paragraph (N) of subsection (2) of this
10		Section. The school district report card shall include the
11		average daily attendance, as that term is defined in
12		subsection (2) of this Section, of students who have
13		individualized education programs and students who have 504
14		plans that provide for special education services within the
15		school district.
16		(4) Notwithstanding anything to the contrary in this
17		Section, in consultation with key education stakeholders, the
18		State Superintendent shall at any time have the discretion to
19		amend or update any and all metrics on the school, district, or
20		State report card.
21		(5) Annually, no more than 30 calendar days after receipt
22		of the school district and school report cards from the State
23		Superintendent of Education, each school district, including
24		special charter districts and districts subject to the
25		provisions of Article 34, shall present such report cards at a
26		regular school board meeting subject to applicable notice

SB2017 Enrolled - 162 - LRB102 16155 CPF 22006 b
1		requirements, post the report cards on the school district's
2		Internet web site, if the district maintains an Internet web
3		site, make the report cards available to a newspaper of
4		general circulation serving the district, and, upon request,
5		send the report cards home to a parent (unless the district
6		does not maintain an Internet web site, in which case the
7		report card shall be sent home to parents without request). If
8		the district posts the report card on its Internet web site,
9		the district shall send a written notice home to parents
10		stating (i) that the report card is available on the web site,
11		(ii) the address of the web site, (iii) that a printed copy of
12		the report card will be sent to parents upon request, and (iv)
13		the telephone number that parents may call to request a
14		printed copy of the report card.
15		(6) Nothing contained in Public Act 98-648 repeals,
16		supersedes, invalidates, or nullifies final decisions in
17		lawsuits pending on July 1, 2014 (the effective date of Public
18		Act 98-648) in Illinois courts involving the interpretation of
19		Public Act 97-8.
20		(Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18;
21		100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff.
22		8-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68,
23		eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
24		(105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
25		Sec. 10-22.36. Buildings for school purposes.

SB2017 Enrolled - 163 - LRB102 16155 CPF 22006 b
1		(a) To build or purchase a building for school classroom
2		or instructional purposes upon the approval of a majority of
3		the voters upon the proposition at a referendum held for such
4		purpose or in accordance with Section 17-2.11, 19-3.5, or
5		19-3.10. The board may initiate such referendum by resolution.
6		The board shall certify the resolution and proposition to the
7		proper election authority for submission in accordance with
8		the general election law.
9		The questions of building one or more new buildings for
10		school purposes or office facilities, and issuing bonds for
11		the purpose of borrowing money to purchase one or more
12		buildings or sites for such buildings or office sites, to
13		build one or more new buildings for school purposes or office
14		facilities or to make additions and improvements to existing
15		school buildings, may be combined into one or more
16		propositions on the ballot.
17		Before erecting, or purchasing or remodeling such a
18		building the board shall submit the plans and specifications
19		respecting heating, ventilating, lighting, seating, water
20		supply, toilets and safety against fire to the regional
21		superintendent of schools having supervision and control over
22		the district, for approval in accordance with Section 2-3.12.
23		Notwithstanding any of the foregoing, no referendum shall
24		be required if the purchase, construction, or building of any
25		such building (1) occurs while the building is being leased by
26		the school district or (2) is paid with (A) funds derived from

SB2017 Enrolled - 164 - LRB102 16155 CPF 22006 b
1		the sale or disposition of other buildings, land, or
2		structures of the school district or (B) funds received (i) as
3		a grant under the School Construction Law or (ii) as gifts or
4		donations, provided that no funds to purchase, construct, or
5		build such building, other than lease payments, are derived
6		from the district's bonded indebtedness or the tax levy of the
7		district.
8		Notwithstanding any of the foregoing, no referendum shall
9		be required if the purchase, construction, or building of any
10		such building is paid with funds received from the County
11		School Facility and Resources Occupation Tax Law under Section
12		5-1006.7 of the Counties Code or from the proceeds of bonds or
13		other debt obligations secured by revenues obtained from that
14		Law.
15		(b) Notwithstanding the provisions of subsection (a), for
16		any school district: (i) that is a tier 1 school, (ii) that has
17		a population of less than 50,000 inhabitants, (iii) whose
18		student population is between 5,800 and 6,300, (iv) in which
19		57% to 62% of students are low-income, and (v) whose average
20		district spending is between $10,000 to $12,000 per pupil,
21		until July 1, 2025, no referendum shall be required if at least
22		70% of the cost of the purchase, construction, or building of
23		any such building is paid, or will be paid, with funds received
24		or expected to be received as part of, or otherwise derived
25		from, the federal Consolidated Appropriations Act and the
26		federal American Rescue Plan Act of 2021.

SB2017 Enrolled - 165 - LRB102 16155 CPF 22006 b
1		For this subsection (b), the school board must hold at
2		least 2 public hearings, the sole purpose of which shall be to
3		discuss the decision to construct a school building and to
4		receive input from the community. The notice of each public
5		hearing that sets forth the time, date, place, and name or
6		description of the school building that the school board is
7		considering constructing must be provided at least 10 days
8		prior to the hearing by publication on the school board's
9		Internet website.
10		(Source: P.A. 101-455, eff. 8-23-19.)
11		Section 3-100. The Real Estate Appraiser Licensure Act of
12		2002 is amended by changing Sections 25-5 and 25-20 as
13		follows:
14		(225 ILCS 458/25-5)
15		(Section scheduled to be repealed on January 1, 2022)
16		Sec. 25-5. Appraisal Administration Fund; surcharge. The
17		Appraisal Administration Fund is created as a special fund in
18		the State Treasury. All fees, fines, and penalties received by
19		the Department under this Act shall be deposited into the
20		Appraisal Administration Fund. Also, moneys received from any
21		federal financial assistance or any gift, grant, or donation
22		may be deposited into the Appraisal Administration Fund. All
23		earnings attributable to investment of funds in the Appraisal
24		Administration Fund shall be credited to the Appraisal

SB2017 Enrolled - 166 - LRB102 16155 CPF 22006 b
1		Administration Fund. Subject to appropriation, the moneys in
2		the Appraisal Administration Fund shall be paid to the
3		Department for the expenses incurred by the Department and the
4		Board in the administration of this Act. Moneys in the
5		Appraisal Administration Fund may be transferred to the
6		Professions Indirect Cost Fund as authorized under Section
7		2105-300 of the Department of Professional Regulation Law of
8		the Civil Administrative Code of Illinois. However, moneys in
9		the Appraisal Administration Fund received from any federal
10		financial assistance or any gift, grant, or donation shall be
11		used only in accordance with the requirements of the federal
12		financial assistance, gift, grant, or donation and may not be
13		transferred to the Professions Indirect Cost Fund.
14		Upon the completion of any audit of the Department, as
15		prescribed by the Illinois State Auditing Act, which shall
16		include an audit of the Appraisal Administration Fund, the
17		Department shall make the audit report open to inspection by
18		any interested person.
19		(Source: P.A. 96-844, eff. 12-23-09.)
20		(225 ILCS 458/25-20)
21		(Section scheduled to be repealed on January 1, 2022)
22		Sec. 25-20. Department; powers and duties. The Department
23		of Financial and Professional Regulation shall exercise the
24		powers and duties prescribed by the Civil Administrative Code
25		of Illinois for the administration of licensing Acts and shall

SB2017 Enrolled - 167 - LRB102 16155 CPF 22006 b
1		exercise such other powers and duties as are prescribed by
2		this Act for the administration of this Act. The Department
3		may contract with third parties for services necessary for the
4		proper administration of this Act, including without
5		limitation, investigators with the proper knowledge, training,
6		and skills to properly investigate complaints against real
7		estate appraisers.
8		In addition, the Department may receive federal financial
9		assistance, either directly from the federal government or
10		indirectly through another source, public or private, for the
11		administration of this Act. The Department may also receive
12		transfers, gifts, grants, or donations from any source, public
13		or private, in the form of funds, services, equipment,
14		supplies, or materials. Any funds received pursuant to this
15		Section shall be deposited in the Appraisal Administration
16		Fund unless deposit in a different fund is otherwise mandated,
17		and shall be used in accordance with the requirements of the
18		federal financial assistance, gift, grant, or donation for
19		purposes related to the powers and duties of the Department.
20		The Department shall maintain and update a registry of the
21		names and addresses of all licensees and a listing of
22		disciplinary orders issued pursuant to this Act and shall
23		transmit the registry, along with any national registry fees
24		that may be required, to the entity specified by, and in a
25		manner consistent with, Title XI of the federal Financial
26		Institutions Reform, Recovery and Enforcement Act of 1989.

SB2017 Enrolled - 168 - LRB102 16155 CPF 22006 b
1		(Source: P.A. 96-844, eff. 12-23-09.)
2		Section 3-105. The Illinois Horse Racing Act of 1975 is
3		amended by changing Section 28 as follows:
4		(230 ILCS 5/28) (from Ch. 8, par. 37-28)
5		Sec. 28. Except as provided in subsection (g) of Section
6		27 of this Act, moneys collected shall be distributed
7		according to the provisions of this Section 28.
8		(a) Thirty per cent of the total of all monies received by
9		the State as privilege taxes shall be paid into the
10		Metropolitan Exposition, Auditorium and Office Building Fund
11		in the State Treasury until such Fund is repealed, and
12		thereafter shall be paid into the General Revenue Fund in the
13		State Treasury.
14		(b) In addition, 4.5% of the total of all monies received
15		by the State as privilege taxes shall be paid into the State
16		treasury into a special Fund to be known as the Metropolitan
17		Exposition, Auditorium and Office Building Fund until such
18		Fund is repealed, and thereafter shall be paid into the
19		General Revenue Fund in the State Treasury.
20		(c) Fifty per cent of the total of all monies received by
21		the State as privilege taxes under the provisions of this Act
22		shall be paid into the Agricultural Premium Fund.
23		(d) Seven per cent of the total of all monies received by
24		the State as privilege taxes shall be paid into the Fair and

SB2017 Enrolled - 169 - LRB102 16155 CPF 22006 b
1		Exposition Fund in the State treasury; provided, however, that
2		when all bonds issued prior to July 1, 1984 by the Metropolitan
3		Fair and Exposition Authority shall have been paid or payment
4		shall have been provided for upon a refunding of those bonds,
5		thereafter 1/12 of $1,665,662 of such monies shall be paid
6		each month into the Build Illinois Fund, and the remainder
7		into the Fair and Exposition Fund. All excess monies shall be
8		allocated to the Department of Agriculture for distribution to
9		county fairs for premiums and rehabilitation as set forth in
10		the Agricultural Fair Act.
11		(e) The monies provided for in Section 30 shall be paid
12		into the Illinois Thoroughbred Breeders Fund.
13		(f) The monies provided for in Section 31 shall be paid
14		into the Illinois Standardbred Breeders Fund.
15		(g) Until January 1, 2000, that part representing 1/2 of
16		the total breakage in Thoroughbred, Harness, Appaloosa,
17		Arabian, and Quarter Horse racing in the State shall be paid
18		into the Illinois Race Track Improvement Fund as established
19		in Section 32.
20		(h) All other monies received by the Board under this Act
21		shall be paid into the Horse Racing Fund.
22		(i) The salaries of the Board members, secretary,
23		stewards, directors of mutuels, veterinarians,
24		representatives, accountants, clerks, stenographers,
25		inspectors and other employees of the Board, and all expenses
26		of the Board incident to the administration of this Act,

SB2017 Enrolled - 170 - LRB102 16155 CPF 22006 b
1		including, but not limited to, all expenses and salaries
2		incident to the taking of saliva and urine samples in
3		accordance with the rules and regulations of the Board shall
4		be paid out of the Agricultural Premium Fund.
5		(j) The Agricultural Premium Fund shall also be used:
6		(1) for the expenses of operating the Illinois State
7		Fair and the DuQuoin State Fair, including the payment of
8		prize money or premiums;
9		(2) for the distribution to county fairs, vocational
10		agriculture section fairs, agricultural societies, and
11		agricultural extension clubs in accordance with the
12		Agricultural Fair Act, as amended;
13		(3) for payment of prize monies and premiums awarded
14		and for expenses incurred in connection with the
15		International Livestock Exposition and the Mid-Continent
16		Livestock Exposition held in Illinois, which premiums, and
17		awards must be approved, and paid by the Illinois
18		Department of Agriculture;
19		(4) for personal service of county agricultural
20		advisors and county home advisors;
21		(5) for distribution to agricultural home economic
22		extension councils in accordance with "An Act in relation
23		to additional support and finance for the Agricultural and
24		Home Economic Extension Councils in the several counties
25		in this State and making an appropriation therefor",
26		approved July 24, 1967, as amended;

SB2017 Enrolled - 171 - LRB102 16155 CPF 22006 b
1		(6) for research on equine disease, including a
2		development center therefor;
3		(7) for training scholarships for study on equine
4		diseases to students at the University of Illinois College
5		of Veterinary Medicine;
6		(8) for the rehabilitation, repair and maintenance of
7		the Illinois and DuQuoin State Fair Grounds and the
8		structures and facilities thereon and the construction of
9		permanent improvements on such Fair Grounds, including
10		such structures, facilities and property located on such
11		State Fair Grounds which are under the custody and control
12		of the Department of Agriculture;
13		(9) (blank);
14		(10) for the expenses of the Department of Commerce
15		and Economic Opportunity under Sections 605-620, 605-625,
16		and 605-630 of the Department of Commerce and Economic
17		Opportunity Law (20 ILCS 605/605-620, 605/605-625, and
18		605/605-630);
19		(11) for remodeling, expanding, and reconstructing
20		facilities destroyed by fire of any Fair and Exposition
21		Authority in counties with a population of 1,000,000 or
22		more inhabitants;
23		(12) for the purpose of assisting in the care and
24		general rehabilitation of veterans with disabilities of
25		any war and their surviving spouses and orphans;
26		(13) for expenses of the Department of State Police

SB2017 Enrolled - 172 - LRB102 16155 CPF 22006 b
1		for duties performed under this Act;
2		(14) for the Department of Agriculture for soil
3		surveys and soil and water conservation purposes;
4		(15) for the Department of Agriculture for grants to
5		the City of Chicago for conducting the Chicagofest;
6		(16) for the State Comptroller for grants and
7		operating expenses authorized by the Illinois Global
8		Partnership Act.
9		(k) To the extent that monies paid by the Board to the
10		Agricultural Premium Fund are in the opinion of the Governor
11		in excess of the amount necessary for the purposes herein
12		stated, the Governor shall notify the Comptroller and the
13		State Treasurer of such fact, who, upon receipt of such
14		notification, shall transfer such excess monies from the
15		Agricultural Premium Fund to the General Revenue Fund.
16		(Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17;
17		100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
18		Section 3-110. The Illinois Gambling Act is amended by
19		changing Section 13 as follows:
20		(230 ILCS 10/13) (from Ch. 120, par. 2413)
21		Sec. 13. Wagering tax; rate; distribution.
22		(a) Until January 1, 1998, a tax is imposed on the adjusted
23		gross receipts received from gambling games authorized under
24		this Act at the rate of 20%.

SB2017 Enrolled - 173 - LRB102 16155 CPF 22006 b
1		(a-1) From January 1, 1998 until July 1, 2002, a privilege
2		tax is imposed on persons engaged in the business of
3		conducting riverboat gambling operations, based on the
4		adjusted gross receipts received by a licensed owner from
5		gambling games authorized under this Act at the following
6		rates:
7		15% of annual adjusted gross receipts up to and
8		including $25,000,000;
9		20% of annual adjusted gross receipts in excess of
10		$25,000,000 but not exceeding $50,000,000;
11		25% of annual adjusted gross receipts in excess of
12		$50,000,000 but not exceeding $75,000,000;
13		30% of annual adjusted gross receipts in excess of
14		$75,000,000 but not exceeding $100,000,000;
15		35% of annual adjusted gross receipts in excess of
16		$100,000,000.
17		(a-2) From July 1, 2002 until July 1, 2003, a privilege tax
18		is imposed on persons engaged in the business of conducting
19		riverboat gambling operations, other than licensed managers
20		conducting riverboat gambling operations on behalf of the
21		State, based on the adjusted gross receipts received by a
22		licensed owner from gambling games authorized under this Act
23		at the following rates:
24		15% of annual adjusted gross receipts up to and
25		including $25,000,000;
26		22.5% of annual adjusted gross receipts in excess of

SB2017 Enrolled - 174 - LRB102 16155 CPF 22006 b
1		$25,000,000 but not exceeding $50,000,000;
2		27.5% of annual adjusted gross receipts in excess of
3		$50,000,000 but not exceeding $75,000,000;
4		32.5% of annual adjusted gross receipts in excess of
5		$75,000,000 but not exceeding $100,000,000;
6		37.5% of annual adjusted gross receipts in excess of
7		$100,000,000 but not exceeding $150,000,000;
8		45% of annual adjusted gross receipts in excess of
9		$150,000,000 but not exceeding $200,000,000;
10		50% of annual adjusted gross receipts in excess of
11		$200,000,000.
12		(a-3) Beginning July 1, 2003, a privilege tax is imposed
13		on persons engaged in the business of conducting riverboat
14		gambling operations, other than licensed managers conducting
15		riverboat gambling operations on behalf of the State, based on
16		the adjusted gross receipts received by a licensed owner from
17		gambling games authorized under this Act at the following
18		rates:
19		15% of annual adjusted gross receipts up to and
20		including $25,000,000;
21		27.5% of annual adjusted gross receipts in excess of
22		$25,000,000 but not exceeding $37,500,000;
23		32.5% of annual adjusted gross receipts in excess of
24		$37,500,000 but not exceeding $50,000,000;
25		37.5% of annual adjusted gross receipts in excess of
26		$50,000,000 but not exceeding $75,000,000;

SB2017 Enrolled - 175 - LRB102 16155 CPF 22006 b
1		45% of annual adjusted gross receipts in excess of
2		$75,000,000 but not exceeding $100,000,000;
3		50% of annual adjusted gross receipts in excess of
4		$100,000,000 but not exceeding $250,000,000;
5		70% of annual adjusted gross receipts in excess of
6		$250,000,000.
7		An amount equal to the amount of wagering taxes collected
8		under this subsection (a-3) that are in addition to the amount
9		of wagering taxes that would have been collected if the
10		wagering tax rates under subsection (a-2) were in effect shall
11		be paid into the Common School Fund.
12		The privilege tax imposed under this subsection (a-3)
13		shall no longer be imposed beginning on the earlier of (i) July
14		1, 2005; (ii) the first date after June 20, 2003 that riverboat
15		gambling operations are conducted pursuant to a dormant
16		license; or (iii) the first day that riverboat gambling
17		operations are conducted under the authority of an owners
18		license that is in addition to the 10 owners licenses
19		initially authorized under this Act. For the purposes of this
20		subsection (a-3), the term "dormant license" means an owners
21		license that is authorized by this Act under which no
22		riverboat gambling operations are being conducted on June 20,
23		2003.
24		(a-4) Beginning on the first day on which the tax imposed
25		under subsection (a-3) is no longer imposed and ending upon
26		the imposition of the privilege tax under subsection (a-5) of

SB2017 Enrolled - 176 - LRB102 16155 CPF 22006 b
1		this Section, a privilege tax is imposed on persons engaged in
2		the business of conducting gambling operations, other than
3		licensed managers conducting riverboat gambling operations on
4		behalf of the State, based on the adjusted gross receipts
5		received by a licensed owner from gambling games authorized
6		under this Act at the following rates:
7		15% of annual adjusted gross receipts up to and
8		including $25,000,000;
9		22.5% of annual adjusted gross receipts in excess of
10		$25,000,000 but not exceeding $50,000,000;
11		27.5% of annual adjusted gross receipts in excess of
12		$50,000,000 but not exceeding $75,000,000;
13		32.5% of annual adjusted gross receipts in excess of
14		$75,000,000 but not exceeding $100,000,000;
15		37.5% of annual adjusted gross receipts in excess of
16		$100,000,000 but not exceeding $150,000,000;
17		45% of annual adjusted gross receipts in excess of
18		$150,000,000 but not exceeding $200,000,000;
19		50% of annual adjusted gross receipts in excess of
20		$200,000,000.
21		For the imposition of the privilege tax in this subsection
22		(a-4), amounts paid pursuant to item (1) of subsection (b) of
23		Section 56 of the Illinois Horse Racing Act of 1975 shall not
24		be included in the determination of adjusted gross receipts.
25		(a-5)(1) Beginning on July 1, 2020, a privilege tax is
26		imposed on persons engaged in the business of conducting

SB2017 Enrolled - 177 - LRB102 16155 CPF 22006 b
1		gambling operations, other than the owners licensee under
2		paragraph (1) of subsection (e-5) of Section 7 and licensed
3		managers conducting riverboat gambling operations on behalf of
4		the State, based on the adjusted gross receipts received by
5		such licensee from the gambling games authorized under this
6		Act. The privilege tax for all gambling games other than table
7		games, including, but not limited to, slot machines, video
8		game of chance gambling, and electronic gambling games shall
9		be at the following rates:
10		15% of annual adjusted gross receipts up to and
11		including $25,000,000;
12		22.5% of annual adjusted gross receipts in excess of
13		$25,000,000 but not exceeding $50,000,000;
14		27.5% of annual adjusted gross receipts in excess of
15		$50,000,000 but not exceeding $75,000,000;
16		32.5% of annual adjusted gross receipts in excess of
17		$75,000,000 but not exceeding $100,000,000;
18		37.5% of annual adjusted gross receipts in excess of
19		$100,000,000 but not exceeding $150,000,000;
20		45% of annual adjusted gross receipts in excess of
21		$150,000,000 but not exceeding $200,000,000;
22		50% of annual adjusted gross receipts in excess of
23		$200,000,000.
24		The privilege tax for table games shall be at the
25		following rates:
26		15% of annual adjusted gross receipts up to and

SB2017 Enrolled - 178 - LRB102 16155 CPF 22006 b
1		including $25,000,000;
2		20% of annual adjusted gross receipts in excess of
3		$25,000,000.
4		For the imposition of the privilege tax in this subsection
5		(a-5), amounts paid pursuant to item (1) of subsection (b) of
6		Section 56 of the Illinois Horse Racing Act of 1975 shall not
7		be included in the determination of adjusted gross receipts.
8		(2) Beginning on the first day that an owners licensee
9		under paragraph (1) of subsection (e-5) of Section 7 conducts
10		gambling operations, either in a temporary facility or a
11		permanent facility, a privilege tax is imposed on persons
12		engaged in the business of conducting gambling operations
13		under paragraph (1) of subsection (e-5) of Section 7, other
14		than licensed managers conducting riverboat gambling
15		operations on behalf of the State, based on the adjusted gross
16		receipts received by such licensee from the gambling games
17		authorized under this Act. The privilege tax for all gambling
18		games other than table games, including, but not limited to,
19		slot machines, video game of chance gambling, and electronic
20		gambling games shall be at the following rates:
21		12% of annual adjusted gross receipts up to and
22		including $25,000,000 to the State and 10.5% of annual
23		adjusted gross receipts up to and including $25,000,000 to
24		the City of Chicago;
25		16% of annual adjusted gross receipts in excess of
26		$25,000,000 but not exceeding $50,000,000 to the State and

SB2017 Enrolled - 179 - LRB102 16155 CPF 22006 b
1		14% of annual adjusted gross receipts in excess of
2		$25,000,000 but not exceeding $50,000,000 to the City of
3		Chicago;
4		20.1% of annual adjusted gross receipts in excess of
5		$50,000,000 but not exceeding $75,000,000 to the State and
6		17.4% of annual adjusted gross receipts in excess of
7		$50,000,000 but not exceeding $75,000,000 to the City of
8		Chicago;
9		21.4% of annual adjusted gross receipts in excess of
10		$75,000,000 but not exceeding $100,000,000 to the State
11		and 18.6% of annual adjusted gross receipts in excess of
12		$75,000,000 but not exceeding $100,000,000 to the City of
13		Chicago;
14		22.7% of annual adjusted gross receipts in excess of
15		$100,000,000 but not exceeding $150,000,000 to the State
16		and 19.8% of annual adjusted gross receipts in excess of
17		$100,000,000 but not exceeding $150,000,000 to the City of
18		Chicago;
19		24.1% of annual adjusted gross receipts in excess of
20		$150,000,000 but not exceeding $225,000,000 to the State
21		and 20.9% of annual adjusted gross receipts in excess of
22		$150,000,000 but not exceeding $225,000,000 to the City of
23		Chicago;
24		26.8% of annual adjusted gross receipts in excess of
25		$225,000,000 but not exceeding $1,000,000,000 to the State
26		and 23.2% of annual adjusted gross receipts in excess of

SB2017 Enrolled - 180 - LRB102 16155 CPF 22006 b
1		$225,000,000 but not exceeding $1,000,000,000 to the City
2		of Chicago;
3		40% of annual adjusted gross receipts in excess of
4		$1,000,000,000 to the State and 34.7% of annual gross
5		receipts in excess of $1,000,000,000 to the City of
6		Chicago.
7		The privilege tax for table games shall be at the
8		following rates:
9		8.1% of annual adjusted gross receipts up to and
10		including $25,000,000 to the State and 6.9% of annual
11		adjusted gross receipts up to and including $25,000,000 to
12		the City of Chicago;
13		10.7% of annual adjusted gross receipts in excess of
14		$25,000,000 but not exceeding $75,000,000 to the State and
15		9.3% of annual adjusted gross receipts in excess of
16		$25,000,000 but not exceeding $75,000,000 to the City of
17		Chicago;
18		11.2% of annual adjusted gross receipts in excess of
19		$75,000,000 but not exceeding $175,000,000 to the State
20		and 9.8% of annual adjusted gross receipts in excess of
21		$75,000,000 but not exceeding $175,000,000 to the City of
22		Chicago;
23		13.5% of annual adjusted gross receipts in excess of
24		$175,000,000 but not exceeding $225,000,000 to the State
25		and 11.5% of annual adjusted gross receipts in excess of
26		$175,000,000 but not exceeding $225,000,000 to the City of

SB2017 Enrolled - 181 - LRB102 16155 CPF 22006 b
1		Chicago;
2		15.1% of annual adjusted gross receipts in excess of
3		$225,000,000 but not exceeding $275,000,000 to the State
4		and 12.9% of annual adjusted gross receipts in excess of
5		$225,000,000 but not exceeding $275,000,000 to the City of
6		Chicago;
7		16.2% of annual adjusted gross receipts in excess of
8		$275,000,000 but not exceeding $375,000,000 to the State
9		and 13.8% of annual adjusted gross receipts in excess of
10		$275,000,000 but not exceeding $375,000,000 to the City of
11		Chicago;
12		18.9% of annual adjusted gross receipts in excess of
13		$375,000,000 to the State and 16.1% of annual gross
14		receipts in excess of $375,000,000 to the City of Chicago.
15		For the imposition of the privilege tax in this subsection
16		(a-5), amounts paid pursuant to item (1) of subsection (b) of
17		Section 56 of the Illinois Horse Racing Act of 1975 shall not
18		be included in the determination of adjusted gross receipts.
19		Notwithstanding the provisions of this subsection (a-5),
20		for the first 10 years that the privilege tax is imposed under
21		this subsection (a-5), the privilege tax shall be imposed on
22		the modified annual adjusted gross receipts of a riverboat or
23		casino conducting gambling operations in the City of East St.
24		Louis, unless:
25		(1) the riverboat or casino fails to employ at least
26		450 people;

SB2017 Enrolled - 182 - LRB102 16155 CPF 22006 b
1		(2) the riverboat or casino fails to maintain
2		operations in a manner consistent with this Act or is not a
3		viable riverboat or casino subject to the approval of the
4		Board; or
5		(3) the owners licensee is not an entity in which
6		employees participate in an employee stock ownership plan.
7		As used in this subsection (a-5), "modified annual
8		adjusted gross receipts" means:
9		(A) for calendar year 2020, the annual adjusted gross
10		receipts for the current year minus the difference between
11		an amount equal to the average annual adjusted gross
12		receipts from a riverboat or casino conducting gambling
13		operations in the City of East St. Louis for 2014, 2015,
14		2016, 2017, and 2018 and the annual adjusted gross
15		receipts for 2018;
16		(B) for calendar year 2021, the annual adjusted gross
17		receipts for the current year minus the difference between
18		an amount equal to the average annual adjusted gross
19		receipts from a riverboat or casino conducting gambling
20		operations in the City of East St. Louis for 2014, 2015,
21		2016, 2017, and 2018 and the annual adjusted gross
22		receipts for 2019; and
23		(C) for calendar years 2022 through 2029, the annual
24		adjusted gross receipts for the current year minus the
25		difference between an amount equal to the average annual
26		adjusted gross receipts from a riverboat or casino

SB2017 Enrolled - 183 - LRB102 16155 CPF 22006 b
1		conducting gambling operations in the City of East St.
2		Louis for 3 years preceding the current year and the
3		annual adjusted gross receipts for the immediately
4		preceding year.
5		(a-6) From June 28, 2019 (the effective date of Public Act
6		101-31) until June 30, 2023, an owners licensee that conducted
7		gambling operations prior to January 1, 2011 shall receive a
8		dollar-for-dollar credit against the tax imposed under this
9		Section for any renovation or construction costs paid by the
10		owners licensee, but in no event shall the credit exceed
11		$2,000,000.
12		Additionally, from June 28, 2019 (the effective date of
13		Public Act 101-31) until December 31, 2022, an owners licensee
14		that (i) is located within 15 miles of the Missouri border, and
15		(ii) has at least 3 riverboats, casinos, or their equivalent
16		within a 45-mile radius, may be authorized to relocate to a new
17		location with the approval of both the unit of local
18		government designated as the home dock and the Board, so long
19		as the new location is within the same unit of local government
20		and no more than 3 miles away from its original location. Such
21		owners licensee shall receive a credit against the tax imposed
22		under this Section equal to 8% of the total project costs, as
23		approved by the Board, for any renovation or construction
24		costs paid by the owners licensee for the construction of the
25		new facility, provided that the new facility is operational by
26		July 1, 2022. In determining whether or not to approve a

SB2017 Enrolled - 184 - LRB102 16155 CPF 22006 b
1		relocation, the Board must consider the extent to which the
2		relocation will diminish the gaming revenues received by other
3		Illinois gaming facilities.
4		(a-7) Beginning in the initial adjustment year and through
5		the final adjustment year, if the total obligation imposed
6		pursuant to either subsection (a-5) or (a-6) will result in an
7		owners licensee receiving less after-tax adjusted gross
8		receipts than it received in calendar year 2018, then the
9		total amount of privilege taxes that the owners licensee is
10		required to pay for that calendar year shall be reduced to the
11		extent necessary so that the after-tax adjusted gross receipts
12		in that calendar year equals the after-tax adjusted gross
13		receipts in calendar year 2018, but the privilege tax
14		reduction shall not exceed the annual adjustment cap. If
15		pursuant to this subsection (a-7), the total obligation
16		imposed pursuant to either subsection (a-5) or (a-6) shall be
17		reduced, then the owners licensee shall not receive a refund
18		from the State at the end of the subject calendar year but
19		instead shall be able to apply that amount as a credit against
20		any payments it owes to the State in the following calendar
21		year to satisfy its total obligation under either subsection
22		(a-5) or (a-6). The credit for the final adjustment year shall
23		occur in the calendar year following the final adjustment
24		year.
25		If an owners licensee that conducted gambling operations
26		prior to January 1, 2019 expands its riverboat or casino,

SB2017 Enrolled - 185 - LRB102 16155 CPF 22006 b
1		including, but not limited to, with respect to its gaming
2		floor, additional non-gaming amenities such as restaurants,
3		bars, and hotels and other additional facilities, and incurs
4		construction and other costs related to such expansion from
5		June 28, 2019 (the effective date of Public Act 101-31) until
6		June 28, 2024 (the 5th anniversary of the effective date of
7		Public Act 101-31), then for each $15,000,000 spent for any
8		such construction or other costs related to expansion paid by
9		the owners licensee, the final adjustment year shall be
10		extended by one year and the annual adjustment cap shall
11		increase by 0.2% of adjusted gross receipts during each
12		calendar year until and including the final adjustment year.
13		No further modifications to the final adjustment year or
14		annual adjustment cap shall be made after $75,000,000 is
15		incurred in construction or other costs related to expansion
16		so that the final adjustment year shall not extend beyond the
17		9th calendar year after the initial adjustment year, not
18		including the initial adjustment year, and the annual
19		adjustment cap shall not exceed 4% of adjusted gross receipts
20		in a particular calendar year. Construction and other costs
21		related to expansion shall include all project related costs,
22		including, but not limited to, all hard and soft costs,
23		financing costs, on or off-site ground, road or utility work,
24		cost of gaming equipment and all other personal property,
25		initial fees assessed for each incremental gaming position,
26		and the cost of incremental land acquired for such expansion.

SB2017 Enrolled - 186 - LRB102 16155 CPF 22006 b
1		Soft costs shall include, but not be limited to, legal fees,
2		architect, engineering and design costs, other consultant
3		costs, insurance cost, permitting costs, and pre-opening costs
4		related to the expansion, including, but not limited to, any
5		of the following: marketing, real estate taxes, personnel,
6		training, travel and out-of-pocket expenses, supply,
7		inventory, and other costs, and any other project related soft
8		costs.
9		To be eligible for the tax credits in subsection (a-6),
10		all construction contracts shall include a requirement that
11		the contractor enter into a project labor agreement with the
12		building and construction trades council with geographic
13		jurisdiction of the location of the proposed gaming facility.
14		Notwithstanding any other provision of this subsection
15		(a-7), this subsection (a-7) does not apply to an owners
16		licensee unless such owners licensee spends at least
17		$15,000,000 on construction and other costs related to its
18		expansion, excluding the initial fees assessed for each
19		incremental gaming position.
20		This subsection (a-7) does not apply to owners licensees
21		authorized pursuant to subsection (e-5) of Section 7 of this
22		Act.
23		For purposes of this subsection (a-7):
24		"Building and construction trades council" means any
25		organization representing multiple construction entities that
26		are monitoring or attentive to compliance with public or

SB2017 Enrolled - 187 - LRB102 16155 CPF 22006 b
1		workers' safety laws, wage and hour requirements, or other
2		statutory requirements or that are making or maintaining
3		collective bargaining agreements.
4		"Initial adjustment year" means the year commencing on
5		January 1 of the calendar year immediately following the
6		earlier of the following:
7		(1) the commencement of gambling operations, either in
8		a temporary or permanent facility, with respect to the
9		owners license authorized under paragraph (1) of
10		subsection (e-5) of Section 7 of this Act; or
11		(2) June 28, 2021 (24 months after the effective date
12		of Public Act 101-31);
13		provided the initial adjustment year shall not commence
14		earlier than June 28, 2020 (12 months after the effective date
15		of Public Act 101-31).
16		"Final adjustment year" means the 2nd calendar year after
17		the initial adjustment year, not including the initial
18		adjustment year, and as may be extended further as described
19		in this subsection (a-7).
20		"Annual adjustment cap" means 3% of adjusted gross
21		receipts in a particular calendar year, and as may be
22		increased further as otherwise described in this subsection
23		(a-7).
24		(a-8) Riverboat gambling operations conducted by a
25		licensed manager on behalf of the State are not subject to the
26		tax imposed under this Section.

SB2017 Enrolled - 188 - LRB102 16155 CPF 22006 b
1		(a-9) Beginning on January 1, 2020, the calculation of
2		gross receipts or adjusted gross receipts, for the purposes of
3		this Section, for a riverboat, a casino, or an organization
4		gaming facility shall not include the dollar amount of
5		non-cashable vouchers, coupons, and electronic promotions
6		redeemed by wagerers upon the riverboat, in the casino, or in
7		the organization gaming facility up to and including an amount
8		not to exceed 20% of a riverboat's, a casino's, or an
9		organization gaming facility's adjusted gross receipts.
10		The Illinois Gaming Board shall submit to the General
11		Assembly a comprehensive report no later than March 31, 2023
12		detailing, at a minimum, the effect of removing non-cashable
13		vouchers, coupons, and electronic promotions from this
14		calculation on net gaming revenues to the State in calendar
15		years 2020 through 2022, the increase or reduction in wagerers
16		as a result of removing non-cashable vouchers, coupons, and
17		electronic promotions from this calculation, the effect of the
18		tax rates in subsection (a-5) on net gaming revenues to this
19		State, and proposed modifications to the calculation.
20		(a-10) The taxes imposed by this Section shall be paid by
21		the licensed owner or the organization gaming licensee to the
22		Board not later than 5:00 o'clock p.m. of the day after the day
23		when the wagers were made.
24		(a-15) If the privilege tax imposed under subsection (a-3)
25		is no longer imposed pursuant to item (i) of the last paragraph
26		of subsection (a-3), then by June 15 of each year, each owners

SB2017 Enrolled - 189 - LRB102 16155 CPF 22006 b
1		licensee, other than an owners licensee that admitted
2		1,000,000 persons or fewer in calendar year 2004, must, in
3		addition to the payment of all amounts otherwise due under
4		this Section, pay to the Board a reconciliation payment in the
5		amount, if any, by which the licensed owner's base amount
6		exceeds the amount of net privilege tax paid by the licensed
7		owner to the Board in the then current State fiscal year. A
8		licensed owner's net privilege tax obligation due for the
9		balance of the State fiscal year shall be reduced up to the
10		total of the amount paid by the licensed owner in its June 15
11		reconciliation payment. The obligation imposed by this
12		subsection (a-15) is binding on any person, firm, corporation,
13		or other entity that acquires an ownership interest in any
14		such owners license. The obligation imposed under this
15		subsection (a-15) terminates on the earliest of: (i) July 1,
16		2007, (ii) the first day after the effective date of this
17		amendatory Act of the 94th General Assembly that riverboat
18		gambling operations are conducted pursuant to a dormant
19		license, (iii) the first day that riverboat gambling
20		operations are conducted under the authority of an owners
21		license that is in addition to the 10 owners licenses
22		initially authorized under this Act, or (iv) the first day
23		that a licensee under the Illinois Horse Racing Act of 1975
24		conducts gaming operations with slot machines or other
25		electronic gaming devices. The Board must reduce the
26		obligation imposed under this subsection (a-15) by an amount

SB2017 Enrolled - 190 - LRB102 16155 CPF 22006 b
1		the Board deems reasonable for any of the following reasons:
2		(A) an act or acts of God, (B) an act of bioterrorism or
3		terrorism or a bioterrorism or terrorism threat that was
4		investigated by a law enforcement agency, or (C) a condition
5		beyond the control of the owners licensee that does not result
6		from any act or omission by the owners licensee or any of its
7		agents and that poses a hazardous threat to the health and
8		safety of patrons. If an owners licensee pays an amount in
9		excess of its liability under this Section, the Board shall
10		apply the overpayment to future payments required under this
11		Section.
12		For purposes of this subsection (a-15):
13		"Act of God" means an incident caused by the operation of
14		an extraordinary force that cannot be foreseen, that cannot be
15		avoided by the exercise of due care, and for which no person
16		can be held liable.
17		"Base amount" means the following:
18		For a riverboat in Alton, $31,000,000.
19		For a riverboat in East Peoria, $43,000,000.
20		For the Empress riverboat in Joliet, $86,000,000.
21		For a riverboat in Metropolis, $45,000,000.
22		For the Harrah's riverboat in Joliet, $114,000,000.
23		For a riverboat in Aurora, $86,000,000.
24		For a riverboat in East St. Louis, $48,500,000.
25		For a riverboat in Elgin, $198,000,000.
26		"Dormant license" has the meaning ascribed to it in

SB2017 Enrolled - 191 - LRB102 16155 CPF 22006 b
1		subsection (a-3).
2		"Net privilege tax" means all privilege taxes paid by a
3		licensed owner to the Board under this Section, less all
4		payments made from the State Gaming Fund pursuant to
5		subsection (b) of this Section.
6		The changes made to this subsection (a-15) by Public Act
7		94-839 are intended to restate and clarify the intent of
8		Public Act 94-673 with respect to the amount of the payments
9		required to be made under this subsection by an owners
10		licensee to the Board.
11		(b) From the tax revenue from riverboat or casino gambling
12		deposited in the State Gaming Fund under this Section, an
13		amount equal to 5% of adjusted gross receipts generated by a
14		riverboat or a casino, other than a riverboat or casino
15		designated in paragraph (1), (3), or (4) of subsection (e-5)
16		of Section 7, shall be paid monthly, subject to appropriation
17		by the General Assembly, to the unit of local government in
18		which the casino is located or that is designated as the home
19		dock of the riverboat. Notwithstanding anything to the
20		contrary, beginning on the first day that an owners licensee
21		under paragraph (1), (2), (3), (4), (5), or (6) of subsection
22		(e-5) of Section 7 conducts gambling operations, either in a
23		temporary facility or a permanent facility, and for 2 years
24		thereafter, a unit of local government designated as the home
25		dock of a riverboat whose license was issued before January 1,
26		2019, other than a riverboat conducting gambling operations in

SB2017 Enrolled - 192 - LRB102 16155 CPF 22006 b
1		the City of East St. Louis, shall not receive less under this
2		subsection (b) than the amount the unit of local government
3		received under this subsection (b) in calendar year 2018.
4		Notwithstanding anything to the contrary and because the City
5		of East St. Louis is a financially distressed city, beginning
6		on the first day that an owners licensee under paragraph (1),
7		(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
8		conducts gambling operations, either in a temporary facility
9		or a permanent facility, and for 10 years thereafter, a unit of
10		local government designated as the home dock of a riverboat
11		conducting gambling operations in the City of East St. Louis
12		shall not receive less under this subsection (b) than the
13		amount the unit of local government received under this
14		subsection (b) in calendar year 2018.
15		From the tax revenue deposited in the State Gaming Fund
16		pursuant to riverboat or casino gambling operations conducted
17		by a licensed manager on behalf of the State, an amount equal
18		to 5% of adjusted gross receipts generated pursuant to those
19		riverboat or casino gambling operations shall be paid monthly,
20		subject to appropriation by the General Assembly, to the unit
21		of local government that is designated as the home dock of the
22		riverboat upon which those riverboat gambling operations are
23		conducted or in which the casino is located.
24		From the tax revenue from riverboat or casino gambling
25		deposited in the State Gaming Fund under this Section, an
26		amount equal to 5% of the adjusted gross receipts generated by

SB2017 Enrolled - 193 - LRB102 16155 CPF 22006 b
1		a riverboat designated in paragraph (3) of subsection (e-5) of
2		Section 7 shall be divided and remitted monthly, subject to
3		appropriation, as follows: 70% to Waukegan, 10% to Park City,
4		15% to North Chicago, and 5% to Lake County.
5		From the tax revenue from riverboat or casino gambling
6		deposited in the State Gaming Fund under this Section, an
7		amount equal to 5% of the adjusted gross receipts generated by
8		a riverboat designated in paragraph (4) of subsection (e-5) of
9		Section 7 shall be remitted monthly, subject to appropriation,
10		as follows: 70% to the City of Rockford, 5% to the City of
11		Loves Park, 5% to the Village of Machesney, and 20% to
12		Winnebago County.
13		From the tax revenue from riverboat or casino gambling
14		deposited in the State Gaming Fund under this Section, an
15		amount equal to 5% of the adjusted gross receipts generated by
16		a riverboat designated in paragraph (5) of subsection (e-5) of
17		Section 7 shall be remitted monthly, subject to appropriation,
18		as follows: 2% to the unit of local government in which the
19		riverboat or casino is located, and 3% shall be distributed:
20		(A) in accordance with a regional capital development plan
21		entered into by the following communities: Village of Beecher,
22		City of Blue Island, Village of Burnham, City of Calumet City,
23		Village of Calumet Park, City of Chicago Heights, City of
24		Country Club Hills, Village of Crestwood, Village of Crete,
25		Village of Dixmoor, Village of Dolton, Village of East Hazel
26		Crest, Village of Flossmoor, Village of Ford Heights, Village

SB2017 Enrolled - 194 - LRB102 16155 CPF 22006 b
1		of Glenwood, City of Harvey, Village of Hazel Crest, Village
2		of Homewood, Village of Lansing, Village of Lynwood, City of
3		Markham, Village of Matteson, Village of Midlothian, Village
4		of Monee, City of Oak Forest, Village of Olympia Fields,
5		Village of Orland Hills, Village of Orland Park, City of Palos
6		Heights, Village of Park Forest, Village of Phoenix, Village
7		of Posen, Village of Richton Park, Village of Riverdale,
8		Village of Robbins, Village of Sauk Village, Village of South
9		Chicago Heights, Village of South Holland, Village of Steger,
10		Village of Thornton, Village of Tinley Park, Village of
11		University Park and Village of Worth; or (B) if no regional
12		capital development plan exists, equally among the communities
13		listed in item (A) to be used for capital expenditures or
14		public pension payments, or both.
15		Units of local government may refund any portion of the
16		payment that they receive pursuant to this subsection (b) to
17		the riverboat or casino.
18		(b-4) Beginning on the first day the licensee under
19		paragraph (5) of subsection (e-5) of Section 7 conducts
20		gambling operations, either in a temporary facility or a
21		permanent facility, and ending on July 31, 2042, from the tax
22		revenue deposited in the State Gaming Fund under this Section,
23		$5,000,000 shall be paid annually, subject to appropriation,
24		to the host municipality of that owners licensee of a license
25		issued or re-issued pursuant to Section 7.1 of this Act before
26		January 1, 2012. Payments received by the host municipality

SB2017 Enrolled - 195 - LRB102 16155 CPF 22006 b
1		pursuant to this subsection (b-4) may not be shared with any
2		other unit of local government.
3		(b-5) Beginning on June 28, 2019 (the effective date of
4		Public Act 101-31), from the tax revenue deposited in the
5		State Gaming Fund under this Section, an amount equal to 3% of
6		adjusted gross receipts generated by each organization gaming
7		facility located outside Madison County shall be paid monthly,
8		subject to appropriation by the General Assembly, to a
9		municipality other than the Village of Stickney in which each
10		organization gaming facility is located or, if the
11		organization gaming facility is not located within a
12		municipality, to the county in which the organization gaming
13		facility is located, except as otherwise provided in this
14		Section. From the tax revenue deposited in the State Gaming
15		Fund under this Section, an amount equal to 3% of adjusted
16		gross receipts generated by an organization gaming facility
17		located in the Village of Stickney shall be paid monthly,
18		subject to appropriation by the General Assembly, as follows:
19		25% to the Village of Stickney, 5% to the City of Berwyn, 50%
20		to the Town of Cicero, and 20% to the Stickney Public Health
21		District.
22		From the tax revenue deposited in the State Gaming Fund
23		under this Section, an amount equal to 5% of adjusted gross
24		receipts generated by an organization gaming facility located
25		in the City of Collinsville shall be paid monthly, subject to
26		appropriation by the General Assembly, as follows: 30% to the

SB2017 Enrolled - 196 - LRB102 16155 CPF 22006 b
1		City of Alton, 30% to the City of East St. Louis, and 40% to
2		the City of Collinsville.
3		Municipalities and counties may refund any portion of the
4		payment that they receive pursuant to this subsection (b-5) to
5		the organization gaming facility.
6		(b-6) Beginning on June 28, 2019 (the effective date of
7		Public Act 101-31), from the tax revenue deposited in the
8		State Gaming Fund under this Section, an amount equal to 2% of
9		adjusted gross receipts generated by an organization gaming
10		facility located outside Madison County shall be paid monthly,
11		subject to appropriation by the General Assembly, to the
12		county in which the organization gaming facility is located
13		for the purposes of its criminal justice system or health care
14		system.
15		Counties may refund any portion of the payment that they
16		receive pursuant to this subsection (b-6) to the organization
17		gaming facility.
18		(b-7) From the tax revenue from the organization gaming
19		licensee located in one of the following townships of Cook
20		County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
21		Worth, an amount equal to 5% of the adjusted gross receipts
22		generated by that organization gaming licensee shall be
23		remitted monthly, subject to appropriation, as follows: 2% to
24		the unit of local government in which the organization gaming
25		licensee is located, and 3% shall be distributed: (A) in
26		accordance with a regional capital development plan entered

SB2017 Enrolled - 197 - LRB102 16155 CPF 22006 b
1		into by the following communities: Village of Beecher, City of
2		Blue Island, Village of Burnham, City of Calumet City, Village
3		of Calumet Park, City of Chicago Heights, City of Country Club
4		Hills, Village of Crestwood, Village of Crete, Village of
5		Dixmoor, Village of Dolton, Village of East Hazel Crest,
6		Village of Flossmoor, Village of Ford Heights, Village of
7		Glenwood, City of Harvey, Village of Hazel Crest, Village of
8		Homewood, Village of Lansing, Village of Lynwood, City of
9		Markham, Village of Matteson, Village of Midlothian, Village
10		of Monee, City of Oak Forest, Village of Olympia Fields,
11		Village of Orland Hills, Village of Orland Park, City of Palos
12		Heights, Village of Park Forest, Village of Phoenix, Village
13		of Posen, Village of Richton Park, Village of Riverdale,
14		Village of Robbins, Village of Sauk Village, Village of South
15		Chicago Heights, Village of South Holland, Village of Steger,
16		Village of Thornton, Village of Tinley Park, Village of
17		University Park, and Village of Worth; or (B) if no regional
18		capital development plan exists, equally among the communities
19		listed in item (A) to be used for capital expenditures or
20		public pension payments, or both.
21		(b-8) In lieu of the payments under subsection (b) of this
22		Section, from the tax revenue deposited in the State Gaming
23		Fund pursuant to riverboat or casino gambling operations
24		conducted by an owners licensee under paragraph (1) of
25		subsection (e-5) of Section 7, an amount equal to the tax
26		revenue generated from the privilege tax imposed by paragraph

SB2017 Enrolled - 198 - LRB102 16155 CPF 22006 b
1		(2) of subsection (a-5) that is to be paid to the City of
2		Chicago shall be paid monthly, subject to appropriation by the
3		General Assembly, as follows: (1) an amount equal to 0.5% of
4		the annual adjusted gross receipts generated by the owners
5		licensee under paragraph (1) of subsection (e-5) of Section 7
6		to the home rule county in which the owners licensee is located
7		for the purpose of enhancing the county's criminal justice
8		system; and (2) the balance to the City of Chicago and shall be
9		expended or obligated by the City of Chicago for pension
10		payments in accordance with Public Act 99-506.
11		(c) Appropriations, as approved by the General Assembly,
12		may be made from the State Gaming Fund to the Board (i) for the
13		administration and enforcement of this Act and the Video
14		Gaming Act, (ii) for distribution to the Department of State
15		Police and to the Department of Revenue for the enforcement of
16		this Act and the Video Gaming Act, and (iii) to the Department
17		of Human Services for the administration of programs to treat
18		problem gambling, including problem gambling from sports
19		wagering. The Board's annual appropriations request must
20		separately state its funding needs for the regulation of
21		gaming authorized under Section 7.7, riverboat gaming, casino
22		gaming, video gaming, and sports wagering.
23		(c-2) An amount equal to 2% of the adjusted gross receipts
24		generated by an organization gaming facility located within a
25		home rule county with a population of over 3,000,000
26		inhabitants shall be paid, subject to appropriation from the

SB2017 Enrolled - 199 - LRB102 16155 CPF 22006 b
1		General Assembly, from the State Gaming Fund to the home rule
2		county in which the organization gaming licensee is located
3		for the purpose of enhancing the county's criminal justice
4		system.
5		(c-3) Appropriations, as approved by the General Assembly,
6		may be made from the tax revenue deposited into the State
7		Gaming Fund from organization gaming licensees pursuant to
8		this Section for the administration and enforcement of this
9		Act.
10		(c-4) After payments required under subsections (b),
11		(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
12		the tax revenue from organization gaming licensees deposited
13		into the State Gaming Fund under this Section, all remaining
14		amounts from organization gaming licensees shall be
15		transferred into the Capital Projects Fund.
16		(c-5) (Blank).
17		(c-10) Each year the General Assembly shall appropriate
18		from the General Revenue Fund to the Education Assistance Fund
19		an amount equal to the amount paid into the Horse Racing Equity
20		Fund pursuant to subsection (c-5) in the prior calendar year.
21		(c-15) After the payments required under subsections (b),
22		(c), and (c-5) have been made, an amount equal to 2% of the
23		adjusted gross receipts of (1) an owners licensee that
24		relocates pursuant to Section 11.2, (2) an owners licensee
25		conducting riverboat gambling operations pursuant to an owners
26		license that is initially issued after June 25, 1999, or (3)

SB2017 Enrolled - 200 - LRB102 16155 CPF 22006 b
1		the first riverboat gambling operations conducted by a
2		licensed manager on behalf of the State under Section 7.3,
3		whichever comes first, shall be paid, subject to appropriation
4		from the General Assembly, from the State Gaming Fund to each
5		home rule county with a population of over 3,000,000
6		inhabitants for the purpose of enhancing the county's criminal
7		justice system.
8		(c-20) Each year the General Assembly shall appropriate
9		from the General Revenue Fund to the Education Assistance Fund
10		an amount equal to the amount paid to each home rule county
11		with a population of over 3,000,000 inhabitants pursuant to
12		subsection (c-15) in the prior calendar year.
13		(c-21) After the payments required under subsections (b),
14		(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
15		been made, an amount equal to 0.5% of the adjusted gross
16		receipts generated by the owners licensee under paragraph (1)
17		of subsection (e-5) of Section 7 shall be paid monthly,
18		subject to appropriation from the General Assembly, from the
19		State Gaming Fund to the home rule county in which the owners
20		licensee is located for the purpose of enhancing the county's
21		criminal justice system.
22		(c-22) After the payments required under subsections (b),
23		(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
24		(c-21) have been made, an amount equal to 2% of the adjusted
25		gross receipts generated by the owners licensee under
26		paragraph (5) of subsection (e-5) of Section 7 shall be paid,

SB2017 Enrolled - 201 - LRB102 16155 CPF 22006 b
1		subject to appropriation from the General Assembly, from the
2		State Gaming Fund to the home rule county in which the owners
3		licensee is located for the purpose of enhancing the county's
4		criminal justice system.
5		(c-25) From July 1, 2013 and each July 1 thereafter
6		through July 1, 2019, $1,600,000 shall be transferred from the
7		State Gaming Fund to the Chicago State University Education
8		Improvement Fund.
9		On July 1, 2020 and each July 1 thereafter, $3,000,000
10		shall be transferred from the State Gaming Fund to the Chicago
11		State University Education Improvement Fund.
12		(c-30) On July 1, 2013 or as soon as possible thereafter,
13		$92,000,000 shall be transferred from the State Gaming Fund to
14		the School Infrastructure Fund and $23,000,000 shall be
15		transferred from the State Gaming Fund to the Horse Racing
16		Equity Fund.
17		(c-35) Beginning on July 1, 2013, in addition to any
18		amount transferred under subsection (c-30) of this Section,
19		$5,530,000 shall be transferred monthly from the State Gaming
20		Fund to the School Infrastructure Fund.
21		(d) From time to time, through June 30, 2021, the Board
22		shall transfer the remainder of the funds generated by this
23		Act into the Education Assistance Fund, created by Public Act
24		86-0018, of the State of Illinois.
25		(d-5) Beginning on July 1, 2021, on the last day of each
26		month, or as soon thereafter as possible, after all the

SB2017 Enrolled - 202 - LRB102 16155 CPF 22006 b
1		required expenditures, distributions and transfers have been
2		made from the State Gaming Fund for the month pursuant to
3		subsections (b) through (c-35), the Board shall transfer
4		$22,500,000, along with any deficiencies in such amounts from
5		prior months, from the State Gaming Fund to the Education
6		Assistance Fund; then the Board shall transfer the remainder
7		of the funds generated by this Act, if any, from the State
8		Gaming Fund to the Capital Projects Fund.
9		(e) Nothing in this Act shall prohibit the unit of local
10		government designated as the home dock of the riverboat from
11		entering into agreements with other units of local government
12		in this State or in other states to share its portion of the
13		tax revenue.
14		(f) To the extent practicable, the Board shall administer
15		and collect the wagering taxes imposed by this Section in a
16		manner consistent with the provisions of Sections 4, 5, 5a,
17		5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
18		the Retailers' Occupation Tax Act and Section 3-7 of the
19		Uniform Penalty and Interest Act.
20		(Source: P.A. 101-31, Article 25, Section 25-910, eff.
21		6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
22		101-648, eff. 6-30-20.)
23		Section 3-115. The Sports Wagering Act is amended by
24		changing Section 25-90 as follows:

SB2017 Enrolled - 203 - LRB102 16155 CPF 22006 b
1		(230 ILCS 45/25-90)
2		Sec. 25-90. Tax; Sports Wagering Fund.
3		(a) For the privilege of holding a license to operate
4		sports wagering under this Act, this State shall impose and
5		collect 15% of a master sports wagering licensee's adjusted
6		gross sports wagering receipts from sports wagering. The
7		accrual method of accounting shall be used for purposes of
8		calculating the amount of the tax owed by the licensee.
9		The taxes levied and collected pursuant to this subsection
10		(a) are due and payable to the Board no later than the last day
11		of the month following the calendar month in which the
12		adjusted gross sports wagering receipts were received and the
13		tax obligation was accrued.
14		(a-5) In addition to the tax imposed under subsection (a)
15		of this Section, for the privilege of holding a license to
16		operate sports wagering under this Act, the State shall impose
17		and collect 2% of the adjusted gross receipts from sports
18		wagers that are placed within a home rule county with a
19		population of over 3,000,000 inhabitants, which shall be paid,
20		subject to appropriation from the General Assembly, from the
21		Sports Wagering Fund to that home rule county for the purpose
22		of enhancing the county's criminal justice system.
23		(b) The Sports Wagering Fund is hereby created as special
24		fund in the State treasury. Except as otherwise provided in
25		this Act, all moneys collected under this Act by the Board
26		shall be deposited into the Sports Wagering Fund. On the 25th

SB2017 Enrolled - 204 - LRB102 16155 CPF 22006 b
1		of each month, any moneys remaining in the Sports Wagering
2		Fund in excess of the anticipated monthly expenditures from
3		the Fund through the next month, as certified by the Board to
4		the State Comptroller, shall be transferred by the State
5		Comptroller and the State Treasurer to the Capital Projects
6		Fund.
7		(c) Beginning with July 2021, and on a monthly basis
8		thereafter, the Board shall certify to the State Comptroller
9		the amount of license fees collected in the month for initial
10		licenses issued under this Act, except for occupational
11		licenses. As soon after certification as practicable, the
12		State Comptroller shall direct and the State Treasurer shall
13		transfer the certified amount from the Sports Wagering Fund to
14		the Rebuild Illinois Projects Fund.
15		(Source: P.A. 101-31, eff. 6-28-19.)
16		Section 3-120. The Illinois Public Aid Code is amended by
17		changing Sections 5-5.4, 12-10, and 12-10.3 and by adding
18		Sections 5-2.09 and 5-2.10 as follows:
19		(305 ILCS 5/5-2.09 new)
20		Sec. 5-2.09. Enhanced federal medical assistance
21		percentage. In accordance with Section 9817 of the American
22		Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding
23		federal guidance, the Department of Healthcare and Family
24		Services shall take appropriate actions to claim an enhanced

SB2017 Enrolled - 205 - LRB102 16155 CPF 22006 b
1		federal medical assistance percentage (FMAP) provided by
2		Section 9817 of the American Rescue Plan Act of 2021 with
3		respect to expenditures under the State medical assistance
4		program for home and community-based services from April 1,
5		2021 through March 31, 2022. The Department is authorized to
6		use State funds equivalent to the amount of federal funds
7		attributable to the increased federal medical assistance
8		percentage under Section 9817 of the American Rescue Plan Act
9		of 2021 to implement or supplement the implementation of
10		activities to enhance, expand, or strengthen home and
11		community based services under the State's medical assistance
12		program to the extent permitted by and aligned with the goals
13		of Section 9817 of the American Rescue Plan Act of 2021 through
14		March 31, 2024 or any revised deadline established by the
15		federal government. The use of such funds is subject to
16		compliance with applicable federal requirements and federal
17		approval, including the approval of any necessary State Plan
18		Amendments, Waiver Amendments, or other federally required
19		documents or assurances.
20		The Department may adopt rules as necessary, including
21		emergency rules as authorized by Section 5-45 of the Illinois
22		Administrative Procedure Act, to implement the provisions of
23		this Section.
24		(305 ILCS 5/5-2.10 new)
25		Sec. 5-2.10. Increased accountability for nursing

SB2017 Enrolled - 206 - LRB102 16155 CPF 22006 b
1		facilities. The Department shall develop a plan for the
2		revitalization of nursing homes licensed under the Nursing
3		Home Care Act and shall report to the Governor and the General
4		Assembly on a recommended course of action, including, but not
5		limited to, the following:
6		(1) significantly increasing federal funds by
7		streamlining and raising the nursing home provider
8		assessment on occupied beds;
9		(2)improving payments through increased funding and
10		providing additional incentives for staffing, quality
11		metrics and infection control measures; and
12		(3)transitioning the methodologies for reimbursement
13		of nursing services as provided under this Article to the
14		Patient Driven Payment Model (PDPM) developed by the
15		federal Centers for Medicare and Medicaid Services.
16		No later than September 30, 2021, the Department shall
17		submit a report to the Governor and the General Assembly,
18		which outlines the steps taken by the Department, including
19		discussions with interested stakeholders and industry
20		representatives, and recommendations for further action by the
21		General Assembly to provide for accountability and to achieve
22		the program objectives outlined in this Section, which shall
23		require action by the General Assembly.
24		(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
25		Sec. 5-5.4. Standards of Payment - Department of

SB2017 Enrolled - 207 - LRB102 16155 CPF 22006 b
1		Healthcare and Family Services. The Department of Healthcare
2		and Family Services shall develop standards of payment of
3		nursing facility and ICF/DD services in facilities providing
4		such services under this Article which:
5		(1) Provide for the determination of a facility's payment
6		for nursing facility or ICF/DD services on a prospective
7		basis. The amount of the payment rate for all nursing
8		facilities certified by the Department of Public Health under
9		the ID/DD Community Care Act or the Nursing Home Care Act as
10		Intermediate Care for the Developmentally Disabled facilities,
11		Long Term Care for Under Age 22 facilities, Skilled Nursing
12		facilities, or Intermediate Care facilities under the medical
13		assistance program shall be prospectively established annually
14		on the basis of historical, financial, and statistical data
15		reflecting actual costs from prior years, which shall be
16		applied to the current rate year and updated for inflation,
17		except that the capital cost element for newly constructed
18		facilities shall be based upon projected budgets. The annually
19		established payment rate shall take effect on July 1 in 1984
20		and subsequent years. No rate increase and no update for
21		inflation shall be provided on or after July 1, 1994, unless
22		specifically provided for in this Section. The changes made by
23		Public Act 93-841 extending the duration of the prohibition
24		against a rate increase or update for inflation are effective
25		retroactive to July 1, 2004.
26		For facilities licensed by the Department of Public Health

SB2017 Enrolled - 208 - LRB102 16155 CPF 22006 b
1		under the Nursing Home Care Act as Intermediate Care for the
2		Developmentally Disabled facilities or Long Term Care for
3		Under Age 22 facilities, the rates taking effect on July 1,
4		1998 shall include an increase of 3%. For facilities licensed
5		by the Department of Public Health under the Nursing Home Care
6		Act as Skilled Nursing facilities or Intermediate Care
7		facilities, the rates taking effect on July 1, 1998 shall
8		include an increase of 3% plus $1.10 per resident-day, as
9		defined by the Department. For facilities licensed by the
10		Department of Public Health under the Nursing Home Care Act as
11		Intermediate Care Facilities for the Developmentally Disabled
12		or Long Term Care for Under Age 22 facilities, the rates taking
13		effect on January 1, 2006 shall include an increase of 3%. For
14		facilities licensed by the Department of Public Health under
15		the Nursing Home Care Act as Intermediate Care Facilities for
16		the Developmentally Disabled or Long Term Care for Under Age
17		22 facilities, the rates taking effect on January 1, 2009
18		shall include an increase sufficient to provide a $0.50 per
19		hour wage increase for non-executive staff. For facilities
20		licensed by the Department of Public Health under the ID/DD
21		Community Care Act as ID/DD Facilities the rates taking effect
22		within 30 days after July 6, 2017 (the effective date of Public
23		Act 100-23) shall include an increase sufficient to provide a
24		$0.75 per hour wage increase for non-executive staff. The
25		Department shall adopt rules, including emergency rules under
26		subsection (y) of Section 5-45 of the Illinois Administrative

SB2017 Enrolled - 209 - LRB102 16155 CPF 22006 b
1		Procedure Act, to implement the provisions of this paragraph.
2		For facilities licensed by the Department of Public Health
3		under the ID/DD Community Care Act as ID/DD Facilities and
4		under the MC/DD Act as MC/DD Facilities, the rates taking
5		effect within 30 days after the effective date of this
6		amendatory Act of the 100th General Assembly shall include an
7		increase sufficient to provide a $0.50 per hour wage increase
8		for non-executive front-line personnel, including, but not
9		limited to, direct support persons, aides, front-line
10		supervisors, qualified intellectual disabilities
11		professionals, nurses, and non-administrative support staff.
12		The Department shall adopt rules, including emergency rules
13		under subsection (bb) of Section 5-45 of the Illinois
14		Administrative Procedure Act, to implement the provisions of
15		this paragraph.
16		For facilities licensed by the Department of Public Health
17		under the Nursing Home Care Act as Intermediate Care for the
18		Developmentally Disabled facilities or Long Term Care for
19		Under Age 22 facilities, the rates taking effect on July 1,
20		1999 shall include an increase of 1.6% plus $3.00 per
21		resident-day, as defined by the Department. For facilities
22		licensed by the Department of Public Health under the Nursing
23		Home Care Act as Skilled Nursing facilities or Intermediate
24		Care facilities, the rates taking effect on July 1, 1999 shall
25		include an increase of 1.6% and, for services provided on or
26		after October 1, 1999, shall be increased by $4.00 per

SB2017 Enrolled - 210 - LRB102 16155 CPF 22006 b
1		resident-day, as defined by the Department.
2		For facilities licensed by the Department of Public Health
3		under the Nursing Home Care Act as Intermediate Care for the
4		Developmentally Disabled facilities or Long Term Care for
5		Under Age 22 facilities, the rates taking effect on July 1,
6		2000 shall include an increase of 2.5% per resident-day, as
7		defined by the Department. For facilities licensed by the
8		Department of Public Health under the Nursing Home Care Act as
9		Skilled Nursing facilities or Intermediate Care facilities,
10		the rates taking effect on July 1, 2000 shall include an
11		increase of 2.5% per resident-day, as defined by the
12		Department.
13		For facilities licensed by the Department of Public Health
14		under the Nursing Home Care Act as skilled nursing facilities
15		or intermediate care facilities, a new payment methodology
16		must be implemented for the nursing component of the rate
17		effective July 1, 2003. The Department of Public Aid (now
18		Healthcare and Family Services) shall develop the new payment
19		methodology using the Minimum Data Set (MDS) as the instrument
20		to collect information concerning nursing home resident
21		condition necessary to compute the rate. The Department shall
22		develop the new payment methodology to meet the unique needs
23		of Illinois nursing home residents while remaining subject to
24		the appropriations provided by the General Assembly. A
25		transition period from the payment methodology in effect on
26		June 30, 2003 to the payment methodology in effect on July 1,

SB2017 Enrolled - 211 - LRB102 16155 CPF 22006 b
1		2003 shall be provided for a period not exceeding 3 years and
2		184 days after implementation of the new payment methodology
3		as follows:
4		(A) For a facility that would receive a lower nursing
5		component rate per patient day under the new system than
6		the facility received effective on the date immediately
7		preceding the date that the Department implements the new
8		payment methodology, the nursing component rate per
9		patient day for the facility shall be held at the level in
10		effect on the date immediately preceding the date that the
11		Department implements the new payment methodology until a
12		higher nursing component rate of reimbursement is achieved
13		by that facility.
14		(B) For a facility that would receive a higher nursing
15		component rate per patient day under the payment
16		methodology in effect on July 1, 2003 than the facility
17		received effective on the date immediately preceding the
18		date that the Department implements the new payment
19		methodology, the nursing component rate per patient day
20		for the facility shall be adjusted.
21		(C) Notwithstanding paragraphs (A) and (B), the
22		nursing component rate per patient day for the facility
23		shall be adjusted subject to appropriations provided by
24		the General Assembly.
25		For facilities licensed by the Department of Public Health
26		under the Nursing Home Care Act as Intermediate Care for the

SB2017 Enrolled - 212 - LRB102 16155 CPF 22006 b
1		Developmentally Disabled facilities or Long Term Care for
2		Under Age 22 facilities, the rates taking effect on March 1,
3		2001 shall include a statewide increase of 7.85%, as defined
4		by the Department.
5		Notwithstanding any other provision of this Section, for
6		facilities licensed by the Department of Public Health under
7		the Nursing Home Care Act as skilled nursing facilities or
8		intermediate care facilities, except facilities participating
9		in the Department's demonstration program pursuant to the
10		provisions of Title 77, Part 300, Subpart T of the Illinois
11		Administrative Code, the numerator of the ratio used by the
12		Department of Healthcare and Family Services to compute the
13		rate payable under this Section using the Minimum Data Set
14		(MDS) methodology shall incorporate the following annual
15		amounts as the additional funds appropriated to the Department
16		specifically to pay for rates based on the MDS nursing
17		component methodology in excess of the funding in effect on
18		December 31, 2006:
19		(i) For rates taking effect January 1, 2007,
20		$60,000,000.
21		(ii) For rates taking effect January 1, 2008,
22		$110,000,000.
23		(iii) For rates taking effect January 1, 2009,
24		$194,000,000.
25		(iv) For rates taking effect April 1, 2011, or the
26		first day of the month that begins at least 45 days after

SB2017 Enrolled - 213 - LRB102 16155 CPF 22006 b
1		the effective date of this amendatory Act of the 96th
2		General Assembly, $416,500,000 or an amount as may be
3		necessary to complete the transition to the MDS
4		methodology for the nursing component of the rate.
5		Increased payments under this item (iv) are not due and
6		payable, however, until (i) the methodologies described in
7		this paragraph are approved by the federal government in
8		an appropriate State Plan amendment and (ii) the
9		assessment imposed by Section 5B-2 of this Code is
10		determined to be a permissible tax under Title XIX of the
11		Social Security Act.
12		Notwithstanding any other provision of this Section, for
13		facilities licensed by the Department of Public Health under
14		the Nursing Home Care Act as skilled nursing facilities or
15		intermediate care facilities, the support component of the
16		rates taking effect on January 1, 2008 shall be computed using
17		the most recent cost reports on file with the Department of
18		Healthcare and Family Services no later than April 1, 2005,
19		updated for inflation to January 1, 2006.
20		For facilities licensed by the Department of Public Health
21		under the Nursing Home Care Act as Intermediate Care for the
22		Developmentally Disabled facilities or Long Term Care for
23		Under Age 22 facilities, the rates taking effect on April 1,
24		2002 shall include a statewide increase of 2.0%, as defined by
25		the Department. This increase terminates on July 1, 2002;
26		beginning July 1, 2002 these rates are reduced to the level of

SB2017 Enrolled - 214 - LRB102 16155 CPF 22006 b
1		the rates in effect on March 31, 2002, as defined by the
2		Department.
3		For facilities licensed by the Department of Public Health
4		under the Nursing Home Care Act as skilled nursing facilities
5		or intermediate care facilities, the rates taking effect on
6		July 1, 2001 shall be computed using the most recent cost
7		reports on file with the Department of Public Aid no later than
8		April 1, 2000, updated for inflation to January 1, 2001. For
9		rates effective July 1, 2001 only, rates shall be the greater
10		of the rate computed for July 1, 2001 or the rate effective on
11		June 30, 2001.
12		Notwithstanding any other provision of this Section, for
13		facilities licensed by the Department of Public Health under
14		the Nursing Home Care Act as skilled nursing facilities or
15		intermediate care facilities, the Illinois Department shall
16		determine by rule the rates taking effect on July 1, 2002,
17		which shall be 5.9% less than the rates in effect on June 30,
18		2002.
19		Notwithstanding any other provision of this Section, for
20		facilities licensed by the Department of Public Health under
21		the Nursing Home Care Act as skilled nursing facilities or
22		intermediate care facilities, if the payment methodologies
23		required under Section 5A-12 and the waiver granted under 42
24		CFR 433.68 are approved by the United States Centers for
25		Medicare and Medicaid Services, the rates taking effect on
26		July 1, 2004 shall be 3.0% greater than the rates in effect on

SB2017 Enrolled - 215 - LRB102 16155 CPF 22006 b
1		June 30, 2004. These rates shall take effect only upon
2		approval and implementation of the payment methodologies
3		required under Section 5A-12.
4		Notwithstanding any other provisions of this Section, for
5		facilities licensed by the Department of Public Health under
6		the Nursing Home Care Act as skilled nursing facilities or
7		intermediate care facilities, the rates taking effect on
8		January 1, 2005 shall be 3% more than the rates in effect on
9		December 31, 2004.
10		Notwithstanding any other provision of this Section, for
11		facilities licensed by the Department of Public Health under
12		the Nursing Home Care Act as skilled nursing facilities or
13		intermediate care facilities, effective January 1, 2009, the
14		per diem support component of the rates effective on January
15		1, 2008, computed using the most recent cost reports on file
16		with the Department of Healthcare and Family Services no later
17		than April 1, 2005, updated for inflation to January 1, 2006,
18		shall be increased to the amount that would have been derived
19		using standard Department of Healthcare and Family Services
20		methods, procedures, and inflators.
21		Notwithstanding any other provisions of this Section, for
22		facilities licensed by the Department of Public Health under
23		the Nursing Home Care Act as intermediate care facilities that
24		are federally defined as Institutions for Mental Disease, or
25		facilities licensed by the Department of Public Health under
26		the Specialized Mental Health Rehabilitation Act of 2013, a

SB2017 Enrolled - 216 - LRB102 16155 CPF 22006 b
1		socio-development component rate equal to 6.6% of the
2		facility's nursing component rate as of January 1, 2006 shall
3		be established and paid effective July 1, 2006. The
4		socio-development component of the rate shall be increased by
5		a factor of 2.53 on the first day of the month that begins at
6		least 45 days after January 11, 2008 (the effective date of
7		Public Act 95-707). As of August 1, 2008, the
8		socio-development component rate shall be equal to 6.6% of the
9		facility's nursing component rate as of January 1, 2006,
10		multiplied by a factor of 3.53. For services provided on or
11		after April 1, 2011, or the first day of the month that begins
12		at least 45 days after the effective date of this amendatory
13		Act of the 96th General Assembly, whichever is later, the
14		Illinois Department may by rule adjust these socio-development
15		component rates, and may use different adjustment
16		methodologies for those facilities participating, and those
17		not participating, in the Illinois Department's demonstration
18		program pursuant to the provisions of Title 77, Part 300,
19		Subpart T of the Illinois Administrative Code, but in no case
20		may such rates be diminished below those in effect on August 1,
21		2008.
22		For facilities licensed by the Department of Public Health
23		under the Nursing Home Care Act as Intermediate Care for the
24		Developmentally Disabled facilities or as long-term care
25		facilities for residents under 22 years of age, the rates
26		taking effect on July 1, 2003 shall include a statewide

SB2017 Enrolled - 217 - LRB102 16155 CPF 22006 b
1		increase of 4%, as defined by the Department.
2		For facilities licensed by the Department of Public Health
3		under the Nursing Home Care Act as Intermediate Care for the
4		Developmentally Disabled facilities or Long Term Care for
5		Under Age 22 facilities, the rates taking effect on the first
6		day of the month that begins at least 45 days after the
7		effective date of this amendatory Act of the 95th General
8		Assembly shall include a statewide increase of 2.5%, as
9		defined by the Department.
10		Notwithstanding any other provision of this Section, for
11		facilities licensed by the Department of Public Health under
12		the Nursing Home Care Act as skilled nursing facilities or
13		intermediate care facilities, effective January 1, 2005,
14		facility rates shall be increased by the difference between
15		(i) a facility's per diem property, liability, and malpractice
16		insurance costs as reported in the cost report filed with the
17		Department of Public Aid and used to establish rates effective
18		July 1, 2001 and (ii) those same costs as reported in the
19		facility's 2002 cost report. These costs shall be passed
20		through to the facility without caps or limitations, except
21		for adjustments required under normal auditing procedures.
22		Rates established effective each July 1 shall govern
23		payment for services rendered throughout that fiscal year,
24		except that rates established on July 1, 1996 shall be
25		increased by 6.8% for services provided on or after January 1,
26		1997. Such rates will be based upon the rates calculated for

SB2017 Enrolled - 218 - LRB102 16155 CPF 22006 b
1		the year beginning July 1, 1990, and for subsequent years
2		thereafter until June 30, 2001 shall be based on the facility
3		cost reports for the facility fiscal year ending at any point
4		in time during the previous calendar year, updated to the
5		midpoint of the rate year. The cost report shall be on file
6		with the Department no later than April 1 of the current rate
7		year. Should the cost report not be on file by April 1, the
8		Department shall base the rate on the latest cost report filed
9		by each skilled care facility and intermediate care facility,
10		updated to the midpoint of the current rate year. In
11		determining rates for services rendered on and after July 1,
12		1985, fixed time shall not be computed at less than zero. The
13		Department shall not make any alterations of regulations which
14		would reduce any component of the Medicaid rate to a level
15		below what that component would have been utilizing in the
16		rate effective on July 1, 1984.
17		(2) Shall take into account the actual costs incurred by
18		facilities in providing services for recipients of skilled
19		nursing and intermediate care services under the medical
20		assistance program.
21		(3) Shall take into account the medical and psycho-social
22		characteristics and needs of the patients.
23		(4) Shall take into account the actual costs incurred by
24		facilities in meeting licensing and certification standards
25		imposed and prescribed by the State of Illinois, any of its
26		political subdivisions or municipalities and by the U.S.

SB2017 Enrolled - 219 - LRB102 16155 CPF 22006 b
1		Department of Health and Human Services pursuant to Title XIX
2		of the Social Security Act.
3		The Department of Healthcare and Family Services shall
4		develop precise standards for payments to reimburse nursing
5		facilities for any utilization of appropriate rehabilitative
6		personnel for the provision of rehabilitative services which
7		is authorized by federal regulations, including reimbursement
8		for services provided by qualified therapists or qualified
9		assistants, and which is in accordance with accepted
10		professional practices. Reimbursement also may be made for
11		utilization of other supportive personnel under appropriate
12		supervision.
13		The Department shall develop enhanced payments to offset
14		the additional costs incurred by a facility serving
15		exceptional need residents and shall allocate at least
16		$4,000,000 of the funds collected from the assessment
17		established by Section 5B-2 of this Code for such payments.
18		For the purpose of this Section, "exceptional needs" means,
19		but need not be limited to, ventilator care and traumatic
20		brain injury care. The enhanced payments for exceptional need
21		residents under this paragraph are not due and payable,
22		however, until (i) the methodologies described in this
23		paragraph are approved by the federal government in an
24		appropriate State Plan amendment and (ii) the assessment
25		imposed by Section 5B-2 of this Code is determined to be a
26		permissible tax under Title XIX of the Social Security Act.

SB2017 Enrolled - 220 - LRB102 16155 CPF 22006 b
1		Beginning January 1, 2014 the methodologies for
2		reimbursement of nursing facility services as provided under
3		this Section 5-5.4 shall no longer be applicable for services
4		provided on or after January 1, 2014.
5		No payment increase under this Section for the MDS
6		methodology, exceptional care residents, or the
7		socio-development component rate established by Public Act
8		96-1530 of the 96th General Assembly and funded by the
9		assessment imposed under Section 5B-2 of this Code shall be
10		due and payable until after the Department notifies the
11		long-term care providers, in writing, that the payment
12		methodologies to long-term care providers required under this
13		Section have been approved by the Centers for Medicare and
14		Medicaid Services of the U.S. Department of Health and Human
15		Services and the waivers under 42 CFR 433.68 for the
16		assessment imposed by this Section, if necessary, have been
17		granted by the Centers for Medicare and Medicaid Services of
18		the U.S. Department of Health and Human Services. Upon
19		notification to the Department of approval of the payment
20		methodologies required under this Section and the waivers
21		granted under 42 CFR 433.68, all increased payments otherwise
22		due under this Section prior to the date of notification shall
23		be due and payable within 90 days of the date federal approval
24		is received.
25		On and after July 1, 2012, the Department shall reduce any
26		rate of reimbursement for services or other payments or alter

SB2017 Enrolled - 221 - LRB102 16155 CPF 22006 b
1		any methodologies authorized by this Code to reduce any rate
2		of reimbursement for services or other payments in accordance
3		with Section 5-5e.
4		For facilities licensed by the Department of Public Health
5		under the ID/DD Community Care Act as ID/DD Facilities and
6		under the MC/DD Act as MC/DD Facilities, subject to federal
7		approval, the rates taking effect for services delivered on or
8		after August 1, 2019 shall be increased by 3.5% over the rates
9		in effect on June 30, 2019. The Department shall adopt rules,
10		including emergency rules under subsection (ii) of Section
11		5-45 of the Illinois Administrative Procedure Act, to
12		implement the provisions of this Section, including wage
13		increases for direct care staff.
14		For facilities licensed by the Department of Public Health
15		under the ID/DD Community Care Act as ID/DD Facilities and
16		under the MC/DD Act as MC/DD Facilities, subject to federal
17		approval, the rates taking effect on the latter of the
18		approval date of the State Plan Amendment for these facilities
19		or the Waiver Amendment for the home and community-based
20		services settings shall include an increase sufficient to
21		provide a $0.26 per hour wage increase to the base wage for
22		non-executive staff. The Department shall adopt rules,
23		including emergency rules as authorized by Section 5-45 of the
24		Illinois Administrative Procedure Act, to implement the
25		provisions of this Section, including wage increases for
26		direct care staff.

SB2017 Enrolled - 222 - LRB102 16155 CPF 22006 b
1		For facilities licensed by the Department of Public Health
2		under the ID/DD Community Care Act as ID/DD Facilities and
3		under the MC/DD Act as MC/DD Facilities, subject to federal
4		approval of the State Plan Amendment and the Waiver Amendment
5		for the home and community-based services settings, the rates
6		taking effect for the services delivered on or after July 1,
7		2020 shall include an increase sufficient to provide a $1.00
8		per hour wage increase for non-executive staff. For services
9		delivered on or after January 1, 2021, subject to federal
10		approval of the State Plan Amendment and the Waiver Amendment
11		for the home and community-based services settings, shall
12		include an increase sufficient to provide a $0.50 per hour
13		increase for non-executive staff. The Department shall adopt
14		rules, including emergency rules as authorized by Section 5-45
15		of the Illinois Administrative Procedure Act, to implement the
16		provisions of this Section, including wage increases for
17		direct care staff.
18		For facilities licensed by the Department of Public Health
19		under the ID/DD Community Care Act as ID/DD Facilities and
20		under the MC/DD Act as MC/DD Facilities, subject to federal
21		approval of the State Plan Amendment, the rates taking effect
22		for the residential services delivered on or after July 1,
23		2021, shall include an increase sufficient to provide a $0.50
24		per hour increase for aides in the rate methodology. For
25		facilities licensed by the Department of Public Health under
26		the ID/DD Community Care Act as ID/DD Facilities and under the

SB2017 Enrolled - 223 - LRB102 16155 CPF 22006 b
1		MC/DD Act as MC/DD Facilities, subject to federal approval of
2		the State Plan Amendment, the rates taking effect for the
3		residential services delivered on or after January 1, 2022
4		shall include an increase sufficient to provide a $1.00 per
5		hour increase for aides in the rate methodology. In addition,
6		for residential services delivered on or after January 1, 2022
7		such rates shall include an increase sufficient to provide
8		wages for all residential non-executive direct care staff,
9		excluding aides, at the federal Department of Labor, Bureau of
10		Labor Statistics' average wage as defined in rule by the
11		Department. The Department shall adopt rules, including
12		emergency rules as authorized by Section 5-45 of the Illinois
13		Administrative Procedure Act, to implement the provisions of
14		this Section.
15		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
16		101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
17		(305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
18		Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
19		Special Purposes Trust Fund, to be held outside the State
20		Treasury by the State Treasurer as ex-officio custodian, shall
21		consist of (1) any federal grants received under Section
22		12-4.6 that are not required by Section 12-5 to be paid into
23		the General Revenue Fund or transferred into the Local
24		Initiative Fund under Section 12-10.1 or deposited in the
25		Employment and Training Fund under Section 12-10.3 or in the

SB2017 Enrolled - 224 - LRB102 16155 CPF 22006 b
1		special account established and maintained in that Fund as
2		provided in that Section; (2) grants, gifts or legacies of
3		moneys or securities received under Section 12-4.18; (3)
4		grants received under Section 12-4.19; and (4) funds for child
5		care and development services. Disbursements from this Fund
6		shall be only for the purposes authorized by the
7		aforementioned Sections.
8		Disbursements from this Fund shall be by warrants drawn by
9		the State Comptroller on receipt of vouchers duly executed and
10		certified by the Illinois Department of Human Services,
11		including payment to the Health Insurance Reserve Fund for
12		group insurance costs at the rate certified by the Department
13		of Central Management Services.
14		In addition to any other transfers that may be provided
15		for by law, the State Comptroller shall direct and the State
16		Treasurer shall transfer from the DHS Special Purposes Trust
17		Fund into the Governor's Grant Fund such amounts as may be
18		directed in writing by the Secretary of Human Services.
19		In addition to any other transfers that may be provided
20		for by law, the State Comptroller shall direct and the State
21		Treasurer shall transfer from the DHS Special Purposes Trust
22		Fund into the Employment and Training fund such amounts as may
23		be directed in writing by the Secretary of Human Services. All
24		federal monies received as reimbursement for expenditures from
25		the General Revenue Fund, and which were made for the purposes
26		authorized for expenditures from the DHS Special Purposes

SB2017 Enrolled - 225 - LRB102 16155 CPF 22006 b
1		Trust Fund, shall be deposited by the Department into the
2		General Revenue Fund.
3		(Source: P.A. 101-10, eff. 6-5-19.)
4		(305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)
5		Sec. 12-10.3. Employment and Training Fund; uses.
6		(a) The Employment and Training Fund is hereby created in
7		the State Treasury for the purpose of receiving and disbursing
8		moneys in accordance with the provisions of Title IV-A of the
9		federal Social Security Act; the Food Stamp Act, Title 7 of the
10		United States Code; and related rules and regulations
11		governing the use of those moneys for the purposes of
12		providing employment and training services, supportive
13		services, cash assistance payments, short-term non-recurrent
14		payments, and other related social services. Beginning in
15		fiscal year 2022, the Employment and Training Fund may receive
16		revenues from State, federal, and private sources related to
17		child care services and programs.
18		(b) All federal funds received by the Illinois Department
19		as reimbursement for expenditures for employment and training
20		programs made by the Illinois Department from grants, gifts,
21		or legacies as provided in Section 12-4.18 or by an entity
22		other than the Department, and all federal funds received from
23		the Emergency Contingency Fund for State Temporary Assistance
24		for Needy Families Programs established by the American
25		Recovery and Reinvestment Act of 2009, shall be deposited into

SB2017 Enrolled - 226 - LRB102 16155 CPF 22006 b
1		the Employment and Training Fund.
2		(c) Except as provided in subsection (d) of this Section,
3		the Employment and Training Fund shall be administered by the
4		Illinois Department, and the Illinois Department may make
5		payments from the Employment and Training Fund to clients or
6		to public and private entities on behalf of clients for
7		employment and training services, supportive services, cash
8		assistance payments, short-term non-recurrent payments, child
9		care services and child care related programs, and other
10		related social services consistent with the purposes
11		authorized under this Code.
12		(d) (Blank).
13		(e) The Illinois Department shall execute a written grant
14		agreement contract when purchasing employment and training
15		services from entities qualified to provide services under the
16		programs. The contract shall be filed with the Illinois
17		Department and the State Comptroller.
18		(Source: P.A. 96-45, eff. 7-15-09.)
19		Section 3-125. The Illinois Affordable Housing Act is
20		amended by changing Section 5 as follows:
21		(310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)
22		Sec. 5. Illinois Affordable Housing Trust Fund.
23		(a) There is hereby created the Illinois Affordable
24		Housing Trust Fund, hereafter referred to in this Act as the

SB2017 Enrolled - 227 - LRB102 16155 CPF 22006 b
1		"Trust Fund" to be held as a separate fund within the State
2		Treasury and to be administered by the Program Administrator.
3		The purpose of the Trust Fund is to finance projects of the
4		Illinois Affordable Housing Program as authorized and approved
5		by the Program Administrator. The Funding Agent shall
6		establish, within the Trust Fund, a General Account, a Bond
7		Account, a Commitment Account and a Development Credits
8		Account. The Funding Agent shall authorize distribution of
9		Trust Fund moneys to the Program Administrator or a payee
10		designated by the Program Administrator for purposes
11		authorized by this Act. After receipt of the Trust Fund moneys
12		by the Program Administrator or designated payee, the Program
13		Administrator shall ensure that all those moneys are expended
14		for a public purpose and only as authorized by this Act.
15		(b) Except as otherwise provided in Section 8(c) of this
16		Act, there shall be deposited in the Trust Fund such amounts as
17		may become available under the provisions of this Act,
18		including, but not limited to:
19		(1) all receipts, including dividends, principal and
20		interest repayments attributable to any loans or
21		agreements funded from the Trust Fund;
22		(2) all proceeds of assets of whatever nature received
23		by the Program Administrator, and attributable to default
24		with respect to loans or agreements funded from the Trust
25		Fund;
26		(3) any appropriations, grants or gifts of funds or

SB2017 Enrolled - 228 - LRB102 16155 CPF 22006 b
1		property, or financial or other aid from any federal or
2		State agency or body, local government or any other public
3		organization or private individual made to the Trust Fund;
4		(4) any income received as a result of the investment
5		of moneys in the Trust Fund;
6		(5) all fees or charges collected by the Program
7		Administrator or Funding Agent pursuant to this Act;
8		(6) an amount equal to one half of all proceeds
9		collected by the Funding Agent pursuant to Section 3 of
10		the Real Estate Transfer Tax Act, as amended;
11		(7) other funds as appropriated by the General
12		Assembly; and
13		(8) any income, less costs and fees associated with
14		the Program Escrow, received by the Program Administrator
15		that is derived from Trust Fund Moneys held in the Program
16		Escrow prior to expenditure of such Trust Fund Moneys.
17		(c) Additional Trust Fund Purpose: Receipt and use of
18		federal funding for programs responding to the COVID-19 public
19		health emergency. Notwithstanding any other provision of this
20		Act or any other law limiting or directing the use of the Trust
21		Fund, the Trust Fund may receive, directly or indirectly,
22		federal funds from the Homeowner Assistance Fund authorized
23		under Section 3206 of the federal American Rescue Plan Act of
24		2021 (Public Law 117-2). Any such funds shall be deposited
25		into a Homeowner Assistance Account which shall be established
26		within the Trust Fund by the Funding Agent so that such funds

SB2017 Enrolled - 229 - LRB102 16155 CPF 22006 b
1		can be accounted for separately from other funds in the Trust
2		Fund. Such funds may be used only in the manner and for the
3		purposes authorized in Section 3206 of the American Rescue
4		Plan Act of 2021 and in related federal guidance. Also, the
5		Trust Fund may receive, directly or indirectly, federal funds
6		from the Emergency Rental Assistance Program authorized under
7		Section 3201 of the federal American Rescue Plan Act of 2021
8		and Section 501 of Subtitle A of Title V of Division N of the
9		Consolidated Appropriations Act, 2021 (Public Law 116–260).
10		Any such funds shall be deposited into an Emergency Rental
11		Assistance Account which shall be established within the Trust
12		Fund by the Funding Agent so that such funds can be accounted
13		for separately from other funds in the Trust Fund. Such funds
14		may be used only in the manner and for the purposes authorized
15		in Section 3201 of the American Rescue Plan Act of 2021 and in
16		related federal guidance. Expenditures under this subsection
17		(c) are subject to annual appropriation to the Funding Agent.
18		Unless used in this subsection (c), the defined terms set
19		forth in Section 3 shall not apply to funds received pursuant
20		to the American Rescue Plan Act of 2021. Notwithstanding any
21		other provision of this Act or any other law limiting or
22		directing the use of the Trust Fund, funds received under the
23		American Rescue Plan Act of 2021 are not subject to the terms
24		and provisions of this Act except as specifically set forth in
25		this subsection (c).
26		(Source: P.A. 91-357, eff. 7-29-99.)

SB2017 Enrolled - 230 - LRB102 16155 CPF 22006 b
1		Section 3-130. The Environmental Protection Act is amended
2		by changing Sections 22.15, 22.59, and 57.11 as follows:
3		(415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
4		Sec. 22.15. Solid Waste Management Fund; fees.
5		(a) There is hereby created within the State Treasury a
6		special fund to be known as the Solid Waste Management Fund, to
7		be constituted from the fees collected by the State pursuant
8		to this Section, from repayments of loans made from the Fund
9		for solid waste projects, from registration fees collected
10		pursuant to the Consumer Electronics Recycling Act, and from
11		amounts transferred into the Fund pursuant to Public Act
12		100-433. Moneys received by the Department of Commerce and
13		Economic Opportunity in repayment of loans made pursuant to
14		the Illinois Solid Waste Management Act shall be deposited
15		into the General Revenue Fund.
16		(b) The Agency shall assess and collect a fee in the amount
17		set forth herein from the owner or operator of each sanitary
18		landfill permitted or required to be permitted by the Agency
19		to dispose of solid waste if the sanitary landfill is located
20		off the site where such waste was produced and if such sanitary
21		landfill is owned, controlled, and operated by a person other
22		than the generator of such waste. The Agency shall deposit all
23		fees collected into the Solid Waste Management Fund. If a site
24		is contiguous to one or more landfills owned or operated by the

SB2017 Enrolled - 231 - LRB102 16155 CPF 22006 b
1		same person, the volumes permanently disposed of by each
2		landfill shall be combined for purposes of determining the fee
3		under this subsection. Beginning on July 1, 2018, and on the
4		first day of each month thereafter during fiscal years 2019
5		through 2022 2021, the State Comptroller shall direct and
6		State Treasurer shall transfer an amount equal to 1/12 of
7		$5,000,000 per fiscal year from the Solid Waste Management
8		Fund to the General Revenue Fund.
9		(1) If more than 150,000 cubic yards of non-hazardous
10		solid waste is permanently disposed of at a site in a
11		calendar year, the owner or operator shall either pay a
12		fee of 95 cents per cubic yard or, alternatively, the
13		owner or operator may weigh the quantity of the solid
14		waste permanently disposed of with a device for which
15		certification has been obtained under the Weights and
16		Measures Act and pay a fee of $2.00 per ton of solid waste
17		permanently disposed of. In no case shall the fee
18		collected or paid by the owner or operator under this
19		paragraph exceed $1.55 per cubic yard or $3.27 per ton.
20		(2) If more than 100,000 cubic yards but not more than
21		150,000 cubic yards of non-hazardous waste is permanently
22		disposed of at a site in a calendar year, the owner or
23		operator shall pay a fee of $52,630.
24		(3) If more than 50,000 cubic yards but not more than
25		100,000 cubic yards of non-hazardous solid waste is
26		permanently disposed of at a site in a calendar year, the

SB2017 Enrolled - 232 - LRB102 16155 CPF 22006 b
1		owner or operator shall pay a fee of $23,790.
2		(4) If more than 10,000 cubic yards but not more than
3		50,000 cubic yards of non-hazardous solid waste is
4		permanently disposed of at a site in a calendar year, the
5		owner or operator shall pay a fee of $7,260.
6		(5) If not more than 10,000 cubic yards of
7		non-hazardous solid waste is permanently disposed of at a
8		site in a calendar year, the owner or operator shall pay a
9		fee of $1050.
10		(c) (Blank).
11		(d) The Agency shall establish rules relating to the
12		collection of the fees authorized by this Section. Such rules
13		shall include, but not be limited to:
14		(1) necessary records identifying the quantities of
15		solid waste received or disposed;
16		(2) the form and submission of reports to accompany
17		the payment of fees to the Agency;
18		(3) the time and manner of payment of fees to the
19		Agency, which payments shall not be more often than
20		quarterly; and
21		(4) procedures setting forth criteria establishing
22		when an owner or operator may measure by weight or volume
23		during any given quarter or other fee payment period.
24		(e) Pursuant to appropriation, all monies in the Solid
25		Waste Management Fund shall be used by the Agency and the
26		Department of Commerce and Economic Opportunity for the

SB2017 Enrolled - 233 - LRB102 16155 CPF 22006 b
1		purposes set forth in this Section and in the Illinois Solid
2		Waste Management Act, including for the costs of fee
3		collection and administration, and for the administration of
4		(1) the Consumer Electronics Recycling Act and (2) until
5		January 1, 2020, the Electronic Products Recycling and Reuse
6		Act.
7		(f) The Agency is authorized to enter into such agreements
8		and to promulgate such rules as are necessary to carry out its
9		duties under this Section and the Illinois Solid Waste
10		Management Act.
11		(g) On the first day of January, April, July, and October
12		of each year, beginning on July 1, 1996, the State Comptroller
13		and Treasurer shall transfer $500,000 from the Solid Waste
14		Management Fund to the Hazardous Waste Fund. Moneys
15		transferred under this subsection (g) shall be used only for
16		the purposes set forth in item (1) of subsection (d) of Section
17		22.2.
18		(h) The Agency is authorized to provide financial
19		assistance to units of local government for the performance of
20		inspecting, investigating and enforcement activities pursuant
21		to Section 4(r) at nonhazardous solid waste disposal sites.
22		(i) The Agency is authorized to conduct household waste
23		collection and disposal programs.
24		(j) A unit of local government, as defined in the Local
25		Solid Waste Disposal Act, in which a solid waste disposal
26		facility is located may establish a fee, tax, or surcharge

SB2017 Enrolled - 234 - LRB102 16155 CPF 22006 b
1		with regard to the permanent disposal of solid waste. All
2		fees, taxes, and surcharges collected under this subsection
3		shall be utilized for solid waste management purposes,
4		including long-term monitoring and maintenance of landfills,
5		planning, implementation, inspection, enforcement and other
6		activities consistent with the Solid Waste Management Act and
7		the Local Solid Waste Disposal Act, or for any other
8		environment-related purpose, including but not limited to an
9		environment-related public works project, but not for the
10		construction of a new pollution control facility other than a
11		household hazardous waste facility. However, the total fee,
12		tax or surcharge imposed by all units of local government
13		under this subsection (j) upon the solid waste disposal
14		facility shall not exceed:
15		(1) 60¢ per cubic yard if more than 150,000 cubic
16		yards of non-hazardous solid waste is permanently disposed
17		of at the site in a calendar year, unless the owner or
18		operator weighs the quantity of the solid waste received
19		with a device for which certification has been obtained
20		under the Weights and Measures Act, in which case the fee
21		shall not exceed $1.27 per ton of solid waste permanently
22		disposed of.
23		(2) $33,350 if more than 100,000 cubic yards, but not
24		more than 150,000 cubic yards, of non-hazardous waste is
25		permanently disposed of at the site in a calendar year.
26		(3) $15,500 if more than 50,000 cubic yards, but not

SB2017 Enrolled - 235 - LRB102 16155 CPF 22006 b
1		more than 100,000 cubic yards, of non-hazardous solid
2		waste is permanently disposed of at the site in a calendar
3		year.
4		(4) $4,650 if more than 10,000 cubic yards, but not
5		more than 50,000 cubic yards, of non-hazardous solid waste
6		is permanently disposed of at the site in a calendar year.
7		(5) $650 if not more than 10,000 cubic yards of
8		non-hazardous solid waste is permanently disposed of at
9		the site in a calendar year.
10		The corporate authorities of the unit of local government
11		may use proceeds from the fee, tax, or surcharge to reimburse a
12		highway commissioner whose road district lies wholly or
13		partially within the corporate limits of the unit of local
14		government for expenses incurred in the removal of
15		nonhazardous, nonfluid municipal waste that has been dumped on
16		public property in violation of a State law or local
17		ordinance.
18		A county or Municipal Joint Action Agency that imposes a
19		fee, tax, or surcharge under this subsection may use the
20		proceeds thereof to reimburse a municipality that lies wholly
21		or partially within its boundaries for expenses incurred in
22		the removal of nonhazardous, nonfluid municipal waste that has
23		been dumped on public property in violation of a State law or
24		local ordinance.
25		If the fees are to be used to conduct a local sanitary
26		landfill inspection or enforcement program, the unit of local

SB2017 Enrolled - 236 - LRB102 16155 CPF 22006 b
1		government must enter into a written delegation agreement with
2		the Agency pursuant to subsection (r) of Section 4. The unit of
3		local government and the Agency shall enter into such a
4		written delegation agreement within 60 days after the
5		establishment of such fees. At least annually, the Agency
6		shall conduct an audit of the expenditures made by units of
7		local government from the funds granted by the Agency to the
8		units of local government for purposes of local sanitary
9		landfill inspection and enforcement programs, to ensure that
10		the funds have been expended for the prescribed purposes under
11		the grant.
12		The fees, taxes or surcharges collected under this
13		subsection (j) shall be placed by the unit of local government
14		in a separate fund, and the interest received on the moneys in
15		the fund shall be credited to the fund. The monies in the fund
16		may be accumulated over a period of years to be expended in
17		accordance with this subsection.
18		A unit of local government, as defined in the Local Solid
19		Waste Disposal Act, shall prepare and distribute to the
20		Agency, in April of each year, a report that details spending
21		plans for monies collected in accordance with this subsection.
22		The report will at a minimum include the following:
23		(1) The total monies collected pursuant to this
24		subsection.
25		(2) The most current balance of monies collected
26		pursuant to this subsection.

SB2017 Enrolled - 237 - LRB102 16155 CPF 22006 b
1		(3) An itemized accounting of all monies expended for
2		the previous year pursuant to this subsection.
3		(4) An estimation of monies to be collected for the
4		following 3 years pursuant to this subsection.
5		(5) A narrative detailing the general direction and
6		scope of future expenditures for one, 2 and 3 years.
7		The exemptions granted under Sections 22.16 and 22.16a,
8		and under subsection (k) of this Section, shall be applicable
9		to any fee, tax or surcharge imposed under this subsection
10		(j); except that the fee, tax or surcharge authorized to be
11		imposed under this subsection (j) may be made applicable by a
12		unit of local government to the permanent disposal of solid
13		waste after December 31, 1986, under any contract lawfully
14		executed before June 1, 1986 under which more than 150,000
15		cubic yards (or 50,000 tons) of solid waste is to be
16		permanently disposed of, even though the waste is exempt from
17		the fee imposed by the State under subsection (b) of this
18		Section pursuant to an exemption granted under Section 22.16.
19		(k) In accordance with the findings and purposes of the
20		Illinois Solid Waste Management Act, beginning January 1, 1989
21		the fee under subsection (b) and the fee, tax or surcharge
22		under subsection (j) shall not apply to:
23		(1) waste which is hazardous waste;
24		(2) waste which is pollution control waste;
25		(3) waste from recycling, reclamation or reuse
26		processes which have been approved by the Agency as being

SB2017 Enrolled - 238 - LRB102 16155 CPF 22006 b
1		designed to remove any contaminant from wastes so as to
2		render such wastes reusable, provided that the process
3		renders at least 50% of the waste reusable;
4		(4) non-hazardous solid waste that is received at a
5		sanitary landfill and composted or recycled through a
6		process permitted by the Agency; or
7		(5) any landfill which is permitted by the Agency to
8		receive only demolition or construction debris or
9		landscape waste.
10		(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
11		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
12		8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
13		(415 ILCS 5/22.59)
14		Sec. 22.59. CCR surface impoundments.
15		(a) The General Assembly finds that:
16		(1) the State of Illinois has a long-standing policy
17		to restore, protect, and enhance the environment,
18		including the purity of the air, land, and waters,
19		including groundwaters, of this State;
20		(2) a clean environment is essential to the growth and
21		well-being of this State;
22		(3) CCR generated by the electric generating industry
23		has caused groundwater contamination and other forms of
24		pollution at active and inactive plants throughout this
25		State;

SB2017 Enrolled - 239 - LRB102 16155 CPF 22006 b
1		(4) environmental laws should be supplemented to
2		ensure consistent, responsible regulation of all existing
3		CCR surface impoundments; and
4		(5) meaningful participation of State residents,
5		especially vulnerable populations who may be affected by
6		regulatory actions, is critical to ensure that
7		environmental justice considerations are incorporated in
8		the development of, decision-making related to, and
9		implementation of environmental laws and rulemaking that
10		protects and improves the well-being of communities in
11		this State that bear disproportionate burdens imposed by
12		environmental pollution.
13		Therefore, the purpose of this Section is to promote a
14		healthful environment, including clean water, air, and land,
15		meaningful public involvement, and the responsible disposal
16		and storage of coal combustion residuals, so as to protect
17		public health and to prevent pollution of the environment of
18		this State.
19		The provisions of this Section shall be liberally
20		construed to carry out the purposes of this Section.
21		(b) No person shall:
22		(1) cause or allow the discharge of any contaminants
23		from a CCR surface impoundment into the environment so as
24		to cause, directly or indirectly, a violation of this
25		Section or any regulations or standards adopted by the
26		Board under this Section, either alone or in combination

SB2017 Enrolled - 240 - LRB102 16155 CPF 22006 b
1		with contaminants from other sources;
2		(2) construct, install, modify, operate, or close any
3		CCR surface impoundment without a permit granted by the
4		Agency, or so as to violate any conditions imposed by such
5		permit, any provision of this Section or any regulations
6		or standards adopted by the Board under this Section; or
7		(3) cause or allow, directly or indirectly, the
8		discharge, deposit, injection, dumping, spilling, leaking,
9		or placing of any CCR upon the land in a place and manner
10		so as to cause or tend to cause a violation this Section or
11		any regulations or standards adopted by the Board under
12		this Section.
13		(c) For purposes of this Section, a permit issued by the
14		Administrator of the United States Environmental Protection
15		Agency under Section 4005 of the federal Resource Conservation
16		and Recovery Act, shall be deemed to be a permit under this
17		Section and subsection (y) of Section 39.
18		(d) Before commencing closure of a CCR surface
19		impoundment, in accordance with Board rules, the owner of a
20		CCR surface impoundment must submit to the Agency for approval
21		a closure alternatives analysis that analyzes all closure
22		methods being considered and that otherwise satisfies all
23		closure requirements adopted by the Board under this Act.
24		Complete removal of CCR, as specified by the Board's rules,
25		from the CCR surface impoundment must be considered and
26		analyzed. Section 3.405 does not apply to the Board's rules

SB2017 Enrolled - 241 - LRB102 16155 CPF 22006 b
1		specifying complete removal of CCR. The selected closure
2		method must ensure compliance with regulations adopted by the
3		Board pursuant to this Section.
4		(e) Owners or operators of CCR surface impoundments who
5		have submitted a closure plan to the Agency before May 1, 2019,
6		and who have completed closure prior to 24 months after July
7		30, 2019 (the effective date of Public Act 101-171) this
8		amendatory Act of the 101st General Assembly shall not be
9		required to obtain a construction permit for the surface
10		impoundment closure under this Section.
11		(f) Except for the State, its agencies and institutions, a
12		unit of local government, or not-for-profit electric
13		cooperative as defined in Section 3.4 of the Electric Supplier
14		Act, any person who owns or operates a CCR surface impoundment
15		in this State shall post with the Agency a performance bond or
16		other security for the purpose of: (i) ensuring closure of the
17		CCR surface impoundment and post-closure care in accordance
18		with this Act and its rules; and (ii) insuring remediation of
19		releases from the CCR surface impoundment. The only acceptable
20		forms of financial assurance are: a trust fund, a surety bond
21		guaranteeing payment, a surety bond guaranteeing performance,
22		or an irrevocable letter of credit.
23		(1) The cost estimate for the post-closure care of a
24		CCR surface impoundment shall be calculated using a
25		30-year post-closure care period or such longer period as
26		may be approved by the Agency under Board or federal

SB2017 Enrolled - 242 - LRB102 16155 CPF 22006 b
1		rules.
2		(2) The Agency is authorized to enter into such
3		contracts and agreements as it may deem necessary to carry
4		out the purposes of this Section. Neither the State, nor
5		the Director, nor any State employee shall be liable for
6		any damages or injuries arising out of or resulting from
7		any action taken under this Section.
8		(3) The Agency shall have the authority to approve or
9		disapprove any performance bond or other security posted
10		under this subsection. Any person whose performance bond
11		or other security is disapproved by the Agency may contest
12		the disapproval as a permit denial appeal pursuant to
13		Section 40.
14		(g) The Board shall adopt rules establishing construction
15		permit requirements, operating permit requirements, design
16		standards, reporting, financial assurance, and closure and
17		post-closure care requirements for CCR surface impoundments.
18		Not later than 8 months after July 30, 2019 (the effective date
19		of Public Act 101-171) this amendatory Act of the 101st
20		General Assembly the Agency shall propose, and not later than
21		one year after receipt of the Agency's proposal the Board
22		shall adopt, rules under this Section. The rules must, at a
23		minimum:
24		(1) be at least as protective and comprehensive as the
25		federal regulations or amendments thereto promulgated by
26		the Administrator of the United States Environmental

SB2017 Enrolled - 243 - LRB102 16155 CPF 22006 b
1		Protection Agency in Subpart D of 40 CFR 257 governing CCR
2		surface impoundments;
3		(2) specify the minimum contents of CCR surface
4		impoundment construction and operating permit
5		applications, including the closure alternatives analysis
6		required under subsection (d);
7		(3) specify which types of permits include
8		requirements for closure, post-closure, remediation and
9		all other requirements applicable to CCR surface
10		impoundments;
11		(4) specify when permit applications for existing CCR
12		surface impoundments must be submitted, taking into
13		consideration whether the CCR surface impoundment must
14		close under the RCRA;
15		(5) specify standards for review and approval by the
16		Agency of CCR surface impoundment permit applications;
17		(6) specify meaningful public participation procedures
18		for the issuance of CCR surface impoundment construction
19		and operating permits, including, but not limited to,
20		public notice of the submission of permit applications, an
21		opportunity for the submission of public comments, an
22		opportunity for a public hearing prior to permit issuance,
23		and a summary and response of the comments prepared by the
24		Agency;
25		(7) prescribe the type and amount of the performance
26		bonds or other securities required under subsection (f),

SB2017 Enrolled - 244 - LRB102 16155 CPF 22006 b
1		and the conditions under which the State is entitled to
2		collect moneys from such performance bonds or other
3		securities;
4		(8) specify a procedure to identify areas of
5		environmental justice concern in relation to CCR surface
6		impoundments;
7		(9) specify a method to prioritize CCR surface
8		impoundments required to close under RCRA if not otherwise
9		specified by the United States Environmental Protection
10		Agency, so that the CCR surface impoundments with the
11		highest risk to public health and the environment, and
12		areas of environmental justice concern are given first
13		priority;
14		(10) define when complete removal of CCR is achieved
15		and specify the standards for responsible removal of CCR
16		from CCR surface impoundments, including, but not limited
17		to, dust controls and the protection of adjacent surface
18		water and groundwater; and
19		(11) describe the process and standards for
20		identifying a specific alternative source of groundwater
21		pollution when the owner or operator of the CCR surface
22		impoundment believes that groundwater contamination on the
23		site is not from the CCR surface impoundment.
24		(h) Any owner of a CCR surface impoundment that generates
25		CCR and sells or otherwise provides coal combustion byproducts
26		pursuant to Section 3.135 shall, every 12 months, post on its

SB2017 Enrolled - 245 - LRB102 16155 CPF 22006 b
1		publicly available website a report specifying the volume or
2		weight of CCR, in cubic yards or tons, that it sold or provided
3		during the past 12 months.
4		(i) The owner of a CCR surface impoundment shall post all
5		closure plans, permit applications, and supporting
6		documentation, as well as any Agency approval of the plans or
7		applications on its publicly available website.
8		(j) The owner or operator of a CCR surface impoundment
9		shall pay the following fees:
10		(1) An initial fee to the Agency within 6 months after
11		July 30, 2019 (the effective date of Public Act 101-171)
12		this amendatory Act of the 101st General Assembly of:
13		$50,000 for each closed CCR surface impoundment;
14		and
15		$75,000 for each CCR surface impoundment that have
16		not completed closure.
17		(2) Annual fees to the Agency, beginning on July 1,
18		2020, of:
19		$25,000 for each CCR surface impoundment that has
20		not completed closure; and
21		$15,000 for each CCR surface impoundment that has
22		completed closure, but has not completed post-closure
23		care.
24		(k) All fees collected by the Agency under subsection (j)
25		shall be deposited into the Environmental Protection Permit
26		and Inspection Fund.

SB2017 Enrolled - 246 - LRB102 16155 CPF 22006 b
1		(l) The Coal Combustion Residual Surface Impoundment
2		Financial Assurance Fund is created as a special fund in the
3		State treasury. Any moneys forfeited to the State of Illinois
4		from any performance bond or other security required under
5		this Section shall be placed in the Coal Combustion Residual
6		Surface Impoundment Financial Assurance Fund and shall, upon
7		approval by the Governor and the Director, be used by the
8		Agency for the purposes for which such performance bond or
9		other security was issued. The Coal Combustion Residual
10		Surface Impoundment Financial Assurance Fund is not subject to
11		the provisions of subsection (c) of Section 5 of the State
12		Finance Act.
13		(m) The provisions of this Section shall apply, without
14		limitation, to all existing CCR surface impoundments and any
15		CCR surface impoundments constructed after July 30, 2019 (the
16		effective date of Public Act 101-171) this amendatory Act of
17		the 101st General Assembly, except to the extent prohibited by
18		the Illinois or United States Constitutions.
19		(Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.)
20		(415 ILCS 5/57.11)
21		Sec. 57.11. Underground Storage Tank Fund; creation.
22		(a) There is hereby created in the State Treasury a
23		special fund to be known as the Underground Storage Tank Fund.
24		There shall be deposited into the Underground Storage Tank
25		Fund all moneys received by the Office of the State Fire

SB2017 Enrolled - 247 - LRB102 16155 CPF 22006 b
1		Marshal as fees for underground storage tanks under Sections 4
2		and 5 of the Gasoline Storage Act, fees pursuant to the Motor
3		Fuel Tax Law, and beginning July 1, 2013, payments pursuant to
4		the Use Tax Act, the Service Use Tax Act, the Service
5		Occupation Tax Act, and the Retailers' Occupation Tax Act. All
6		amounts held in the Underground Storage Tank Fund shall be
7		invested at interest by the State Treasurer. All income earned
8		from the investments shall be deposited into the Underground
9		Storage Tank Fund no less frequently than quarterly. In
10		addition to any other transfers that may be provided for by
11		law, beginning on July 1, 2018 and on the first day of each
12		month thereafter during fiscal years 2019 through 2022 2021
13		only, the State Comptroller shall direct and the State
14		Treasurer shall transfer an amount equal to 1/12 of
15		$10,000,000 from the Underground Storage Tank Fund to the
16		General Revenue Fund. Moneys in the Underground Storage Tank
17		Fund, pursuant to appropriation, may be used by the Agency and
18		the Office of the State Fire Marshal for the following
19		purposes:
20		(1) To take action authorized under Section 57.12 to
21		recover costs under Section 57.12.
22		(2) To assist in the reduction and mitigation of
23		damage caused by leaks from underground storage tanks,
24		including but not limited to, providing alternative water
25		supplies to persons whose drinking water has become
26		contaminated as a result of those leaks.

SB2017 Enrolled - 248 - LRB102 16155 CPF 22006 b
1		(3) To be used as a matching amount towards federal
2		assistance relative to the release of petroleum from
3		underground storage tanks.
4		(4) For the costs of administering activities of the
5		Agency and the Office of the State Fire Marshal relative
6		to the Underground Storage Tank Fund.
7		(5) For payment of costs of corrective action incurred
8		by and indemnification to operators of underground storage
9		tanks as provided in this Title.
10		(6) For a total of 2 demonstration projects in amounts
11		in excess of a $10,000 deductible charge designed to
12		assess the viability of corrective action projects at
13		sites which have experienced contamination from petroleum
14		releases. Such demonstration projects shall be conducted
15		in accordance with the provision of this Title.
16		(7) Subject to appropriation, moneys in the
17		Underground Storage Tank Fund may also be used by the
18		Department of Revenue for the costs of administering its
19		activities relative to the Fund and for refunds provided
20		for in Section 13a.8 of the Motor Fuel Tax Act.
21		(b) Moneys in the Underground Storage Tank Fund may,
22		pursuant to appropriation, be used by the Office of the State
23		Fire Marshal or the Agency to take whatever emergency action
24		is necessary or appropriate to assure that the public health
25		or safety is not threatened whenever there is a release or
26		substantial threat of a release of petroleum from an

SB2017 Enrolled - 249 - LRB102 16155 CPF 22006 b
1		underground storage tank and for the costs of administering
2		its activities relative to the Underground Storage Tank Fund.
3		(c) Beginning July 1, 1993, the Governor shall certify to
4		the State Comptroller and State Treasurer the monthly amount
5		necessary to pay debt service on State obligations issued
6		pursuant to Section 6 of the General Obligation Bond Act. On
7		the last day of each month, the Comptroller shall order
8		transferred and the Treasurer shall transfer from the
9		Underground Storage Tank Fund to the General Obligation Bond
10		Retirement and Interest Fund the amount certified by the
11		Governor, plus any cumulative deficiency in those transfers
12		for prior months.
13		(d) Except as provided in subsection (c) of this Section,
14		the Underground Storage Tank Fund is not subject to
15		administrative charges authorized under Section 8h of the
16		State Finance Act that would in any way transfer any funds from
17		the Underground Storage Tank Fund into any other fund of the
18		State.
19		(e) Each fiscal year, subject to appropriation, the Agency
20		may commit up to $10,000,000 of the moneys in the Underground
21		Storage Tank Fund to the payment of corrective action costs
22		for legacy sites that meet one or more of the following
23		criteria as a result of the underground storage tank release:
24		(i) the presence of free product, (ii) contamination within a
25		regulated recharge area, a wellhead protection area, or the
26		setback zone of a potable water supply well, (iii)

SB2017 Enrolled - 250 - LRB102 16155 CPF 22006 b
1		contamination extending beyond the boundaries of the site
2		where the release occurred, or (iv) such other criteria as may
3		be adopted in Agency rules.
4		(1) Fund moneys committed under this subsection (e)
5		shall be held in the Fund for payment of the corrective
6		action costs for which the moneys were committed.
7		(2) The Agency may adopt rules governing the
8		commitment of Fund moneys under this subsection (e).
9		(3) This subsection (e) does not limit the use of Fund
10		moneys at legacy sites as otherwise provided under this
11		Title.
12		(4) For the purposes of this subsection (e), the term
13		"legacy site" means a site for which (i) an underground
14		storage tank release was reported prior to January 1,
15		2005, (ii) the owner or operator has been determined
16		eligible to receive payment from the Fund for corrective
17		action costs, and (iii) the Agency did not receive any
18		applications for payment prior to January 1, 2010.
19		(f) Beginning July 1, 2013, if the amounts deposited into
20		the Fund from moneys received by the Office of the State Fire
21		Marshal as fees for underground storage tanks under Sections 4
22		and 5 of the Gasoline Storage Act and as fees pursuant to the
23		Motor Fuel Tax Law during a State fiscal year are sufficient to
24		pay all claims for payment by the fund received during that
25		State fiscal year, then the amount of any payments into the
26		fund pursuant to the Use Tax Act, the Service Use Tax Act, the

SB2017 Enrolled - 251 - LRB102 16155 CPF 22006 b
1		Service Occupation Tax Act, and the Retailers' Occupation Tax
2		Act during that State fiscal year shall be deposited as
3		follows: 75% thereof shall be paid into the State treasury and
4		25% shall be reserved in a special account and used only for
5		the transfer to the Common School Fund as part of the monthly
6		transfer from the General Revenue Fund in accordance with
7		Section 8a of the State Finance Act.
8		(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
9		101-636, eff. 6-10-20.)
10		Section 3-135. The Unified Code of Corrections is amended
11		by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
12		(730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
13		Sec. 3-12-3a. Contracts, leases, and business agreements.
14		(a) The Department shall promulgate such rules and
15		policies as it deems necessary to establish, manage, and
16		operate its Illinois Correctional Industries division for the
17		purpose of utilizing committed persons in the manufacture of
18		food stuffs, finished goods or wares. To the extent not
19		inconsistent with the function and role of the ICI, the
20		Department may enter into a contract, lease, or other type of
21		business agreement, not to exceed 20 years, with any private
22		corporation, partnership, person, or other business entity for
23		the purpose of utilizing committed persons in the provision of
24		services or for any other business or commercial enterprise

SB2017 Enrolled - 252 - LRB102 16155 CPF 22006 b
1		deemed by the Department to be consistent with proper training
2		and rehabilitation of committed persons.
3		In fiscal year 2021 and 2022, the Department shall oversee
4		the Except as otherwise provided in this paragraph, Illinois
5		Correctional Industries' spending authority shall be separate
6		and apart from the Department's budget and appropriations.
7		Control of Illinois Correctional Industries accounting
8		processes and budget requests to the General Assembly, other
9		budgetary processes, audits by the Office of the Auditor
10		General, and computer processes shall be returned to Illinois
11		Correctional Industries. For fiscal year 2021 and 2022, the
12		only, its spending authority of Illinois Correctional
13		Industries shall no longer be separate and apart from the
14		Department's budget and appropriations, and the Department
15		shall control its accounting processes, budgets, audits and
16		computer processes in accordance with any Department rules and
17		policies.
18		(b) The Department shall be permitted to construct
19		buildings on State property for the purposes identified in
20		subsection (a) and to lease for a period not to exceed 20 years
21		any building or portion thereof on State property for the
22		purposes identified in subsection (a).
23		(c) Any contract or other business agreement referenced in
24		subsection (a) shall include a provision requiring that all
25		committed persons assigned receive in connection with their
26		assignment such vocational training and/or apprenticeship

SB2017 Enrolled - 253 - LRB102 16155 CPF 22006 b
1		programs as the Department deems appropriate.
2		(d) Committed persons assigned in accordance with this
3		Section shall be compensated in accordance with the provisions
4		of Section 3-12-5.
5		(Source: P.A. 101-636, eff. 6-10-20.)
6		(730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
7		Sec. 3-12-6. Programs. Through its Illinois Correctional
8		Industries division, the Department shall establish
9		commercial, business, and manufacturing programs for the sale
10		of finished goods and processed food and beverages to the
11		State, its political units, agencies, and other public
12		institutions. Illinois Correctional Industries shall
13		establish, operate, and maintain manufacturing and food and
14		beverage production in the Department facilities and provide
15		food for the Department institutions and for the mental health
16		and developmental disabilities institutions of the Department
17		of Human Services and the institutions of the Department of
18		Veterans' Affairs.
19		Illinois Correctional Industries shall be administered by
20		a chief executive officer. The chief executive officer shall
21		report to the Director of the Department or the Director's
22		designee. The chief executive officer shall administer the
23		commercial and business programs of ICI for inmate workers in
24		the custody of the Department of Corrections.
25		The chief executive officer shall have such assistants as

SB2017 Enrolled - 254 - LRB102 16155 CPF 22006 b
1		are required for sales staff, manufacturing, budget, fiscal,
2		accounting, computer, human services, and personnel as
3		necessary to run its commercial and business programs.
4		Illinois Correctional Industries shall have a financial
5		officer who shall report to the chief executive officer. The
6		financial officer shall: (i) assist in the development and
7		presentation of the Department budget submission; (ii) manage
8		and control the spending authority of ICI; and (iii) provide
9		oversight of the financial activities of ICI, both internally
10		and through coordination with the Department fiscal operations
11		personnel, including accounting processes, budget submissions,
12		other budgetary processes, audits by the Office of the Auditor
13		General, and computer processes. For fiscal year 2021 and 2022
14		only, the financial officer shall coordinate and cooperate
15		with the Department's chief financial officer to perform the
16		functions listed in this paragraph.
17		Illinois Correctional Industries shall be located in
18		Springfield. The chief executive officer of Illinois
19		Correctional Industries shall assign personnel to direct the
20		production of goods and shall employ committed persons
21		assigned by the chief administrative officer. The Department
22		of Corrections may direct such other vocational programs as it
23		deems necessary for the rehabilitation of inmates, which shall
24		be separate and apart from, and not in conflict with, programs
25		of Illinois Correctional Industries.
26		(Source: P.A. 101-636, eff. 6-10-20.)

SB2017 Enrolled - 255 - LRB102 16155 CPF 22006 b
1		(730 ILCS 5/5-9-1.9)
2		Sec. 5-9-1.9. DUI analysis fee.
3		(a) "Crime laboratory" means a not-for-profit laboratory
4		substantially funded by a single unit or combination of units
5		of local government or the State of Illinois that regularly
6		employs at least one person engaged in the DUI analysis of
7		blood, other bodily substance, and urine for criminal justice
8		agencies in criminal matters and provides testimony with
9		respect to such examinations.
10		"DUI analysis" means an analysis of blood, other bodily
11		substance, or urine for purposes of determining whether a
12		violation of Section 11-501 of the Illinois Vehicle Code has
13		occurred.
14		(b) (Blank).
15		(c) In addition to any other disposition made under the
16		provisions of the Juvenile Court Act of 1987, any minor
17		adjudicated delinquent for an offense which if committed by an
18		adult would constitute a violation of Section 11-501 of the
19		Illinois Vehicle Code shall pay a crime laboratory DUI
20		analysis assessment of $150 for each adjudication. Upon
21		verified petition of the minor, the court may suspend payment
22		of all or part of the assessment if it finds that the minor
23		does not have the ability to pay the assessment. The parent,
24		guardian, or legal custodian of the minor may pay some or all
25		of the assessment on the minor's behalf.

SB2017 Enrolled - 256 - LRB102 16155 CPF 22006 b
1		(d) All crime laboratory DUI analysis assessments provided
2		for by this Section shall be collected by the clerk of the
3		court and forwarded to the appropriate crime laboratory DUI
4		fund as provided in subsection (f).
5		(e) Crime laboratory funds shall be established as
6		follows:
7		(1) A unit of local government that maintains a crime
8		laboratory may establish a crime laboratory DUI fund
9		within the office of the county or municipal treasurer.
10		(2) Any combination of units of local government that
11		maintains a crime laboratory may establish a crime
12		laboratory DUI fund within the office of the treasurer of
13		the county where the crime laboratory is situated.
14		(3) (Blank). The State Police DUI Fund is created as a
15		special fund in the State Treasury.
16		(f) The analysis assessment provided for in subsection (c)
17		of this Section shall be forwarded to the office of the
18		treasurer of the unit of local government that performed the
19		analysis if that unit of local government has established a
20		crime laboratory DUI fund, or to the State Treasurer for
21		deposit into the State Crime Laboratory Fund if the analysis
22		was performed by a laboratory operated by the Department of
23		State Police. If the analysis was performed by a crime
24		laboratory funded by a combination of units of local
25		government, the analysis assessment shall be forwarded to the
26		treasurer of the county where the crime laboratory is situated

SB2017 Enrolled - 257 - LRB102 16155 CPF 22006 b
1		if a crime laboratory DUI fund has been established in that
2		county. If the unit of local government or combination of
3		units of local government has not established a crime
4		laboratory DUI fund, then the analysis assessment shall be
5		forwarded to the State Treasurer for deposit into the State
6		Crime Laboratory Fund.
7		(g) Moneys deposited into a crime laboratory DUI fund
8		created under paragraphs (1) and (2) of subsection (e) of this
9		Section shall be in addition to any allocations made pursuant
10		to existing law and shall be designated for the exclusive use
11		of the crime laboratory. These uses may include, but are not
12		limited to, the following:
13		(1) Costs incurred in providing analysis for DUI
14		investigations conducted within this State.
15		(2) Purchase and maintenance of equipment for use in
16		performing analyses.
17		(3) Continuing education, training, and professional
18		development of forensic scientists regularly employed by
19		these laboratories.
20		(h) Moneys deposited in the State Crime Laboratory Fund
21		shall be used by State crime laboratories as designated by the
22		Director of State Police. These funds shall be in addition to
23		any allocations made according to existing law and shall be
24		designated for the exclusive use of State crime laboratories.
25		These uses may include those enumerated in subsection (g) of
26		this Section.

SB2017 Enrolled - 258 - LRB102 16155 CPF 22006 b
1		(i) Notwithstanding any other provision of law to the
2		contrary and in addition to any other transfers that may be
3		provided by law, on the effective date of this amendatory Act
4		of the 102nd General Assembly, or as soon thereafter as
5		practical, the State Comptroller shall direct and the State
6		Treasurer shall transfer the remaining balance from the State
7		Police DUI Fund into the State Police Operations Assistance
8		Fund. Upon completion of the transfer, the State Police DUI
9		Fund is dissolved, and any future deposits due to that Fund and
10		any outstanding obligations or liabilities of that Fund shall
11		pass to the State Police Operations Assistance Fund.
12		(Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19;
13		100-1161, eff. 7-1-19.)
14		Section 3-140. The Revised Uniform Unclaimed Property Act
15		is amended by changing Section 15-801 as follows:
16		(765 ILCS 1026/15-801)
17		Sec. 15-801. Deposit of funds by administrator.
18		(a) Except as otherwise provided in this Section, the
19		administrator shall deposit in the Unclaimed Property Trust
20		Fund all funds received under this Act, including proceeds
21		from the sale of property under Article 7. The administrator
22		may deposit any amount in the Unclaimed Property Trust Fund
23		into the State Pensions Fund during the fiscal year at his or
24		her discretion; however, he or she shall, on April 15 and

SB2017 Enrolled - 259 - LRB102 16155 CPF 22006 b
1		October 15 of each year, deposit any amount in the Unclaimed
2		Property Trust Fund exceeding $2,500,000 into the State
3		Pensions Fund. If on either April 15 or October 15, the
4		administrator determines that a balance of $2,500,000 is
5		insufficient for the prompt payment of unclaimed property
6		claims authorized under this Act, the administrator may retain
7		more than $2,500,000 in the Unclaimed Property Trust Fund in
8		order to ensure the prompt payment of claims. Beginning in
9		State fiscal year 2023 2022, all amounts that are deposited
10		into the State Pensions Fund from the Unclaimed Property Trust
11		Fund shall be apportioned to the designated retirement systems
12		as provided in subsection (c-6) of Section 8.12 of the State
13		Finance Act to reduce their actuarial reserve deficiencies.
14		(b) The administrator shall make prompt payment of claims
15		he or she duly allows as provided for in this Act from the
16		Unclaimed Property Trust Fund. This shall constitute an
17		irrevocable and continuing appropriation of all amounts in the
18		Unclaimed Property Trust Fund necessary to make prompt payment
19		of claims duly allowed by the administrator pursuant to this
20		Act.
21		(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18;
22		101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
23		ARTICLE 4. AUDIT EXPENSE FUND
24		Section 4-5. The State Finance Act is amended by changing

SB2017 Enrolled - 260 - LRB102 16155 CPF 22006 b
1		Section 6z-27 as follows:
2		(30 ILCS 105/6z-27)
3		Sec. 6z-27. All moneys in the Audit Expense Fund shall be
4		transferred, appropriated and used only for the purposes
5		authorized by, and subject to the limitations and conditions
6		prescribed by, the State Auditing Act.
7		Within 30 days after the effective date of this amendatory
8		Act of the 102nd 101st General Assembly, the State Comptroller
9		shall order transferred and the State Treasurer shall transfer
10		from the following funds moneys in the specified amounts for
11		deposit into the Audit Expense Fund:
12		Agricultural Premium Fund.............................145,477
13		Amusement Ride and Patron Safety Fund..................10,067
14		Assisted Living and Shared Housing Regulatory Fund......2,696
15		Capital Development Board Revolving Fund................1,807
16		Care Provider Fund for Persons with a Developmental
17		Disability.........................................15,438
18		CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,148
19		Chicago State University Education Improvement Fund.....4,748
20		Child Labor and Day and Temporary Labor Services
21		Enforcement Fund...................................18,662
22		Child Support Administrative Fund.......................5,832
23		Clean Air Act Permit Fund...............................1,410
24		Common School Fund....................................259,307
25		Community Mental Health Medicaid Trust Fund............23,472

SB2017 Enrolled - 261 - LRB102 16155 CPF 22006 b
1		Death Certificate Surcharge Fund........................4,161
2		Death Penalty Abolition Fund............................4,095
3		Department of Business Services Special Operations Fund.12,790
4		Department of Human Services Community Services Fund....8,744
5		Downstate Public Transportation Fund...................12,100
6		Dram Shop Fund........................................155,250
7		Driver Services Administration Fund.....................1,920
8		Drug Rebate Fund.......................................39,351
9		Drug Treatment Fund.......................................896
10		Education Assistance Fund...........................1,818,170
11		Emergency Public Health Fund............................7,450
12		Employee Classification Fund............................1,518
13		EMS Assistance Fund.....................................1,286
14		Environmental Protection Permit and Inspection Fund.......671
15		Estate Tax Refund Fund. 2,150
16		Facilities Management Revolving Fund...................33,930
17		Facility Licensing Fund.................................3,894
18		Fair and Exposition Fund................................5,904
19		Federal Financing Cost Reimbursement Fund...............1,579
20		Federal High Speed Rail Trust Fund........................517
21		Feed Control Fund.......................................9,601
22		Fertilizer Control Fund.................................8,941
23		Fire Prevention Fund....................................4,456
24		Fund for the Advancement of Education..................17,988
25		General Revenue Fund...............................17,653,153
26		General Professions Dedicated Fund......................3,567

SB2017 Enrolled - 262 - LRB102 16155 CPF 22006 b
1		Governor's Administrative Fund..........................4,052
2		Governor's Grant Fund..................................16,687
3		Grade Crossing Protection Fund............................629
4		Grant Accountability and Transparency Fund................910
5		Hazardous Waste Fund......................................849
6		Hazardous Waste Research Fund.............................528
7		Health and Human Services Medicaid Trust Fund..........10,635
8		Health Facility Plan Review Fund........................3,190
9		Healthcare Provider Relief Fund.......................360,142
10		Healthy Smiles Fund.......................................745
11		Home Care Services Agency Licensure Fund................2,824
12		Hospital Licensure Fund.................................1,313
13		Hospital Provider Fund................................128,466
14		ICJIA Violence Prevention Fund............................742
15		Illinois Affordable Housing Trust Fund..................7,829
16		Illinois Clean Water Fund...............................1,915
17		IMSA Income Fund.......................................12,557
18		Illinois Health Facilities Planning Fund................2,704
19		Illinois Power Agency Operations Fund..................36,874
20		Illinois School Asbestos Abatement Fund.................1,556
21		Illinois State Fair Fund...............................41,374
22		Illinois Veterans' Rehabilitation Fund..................1,008
23		Illinois Workers' Compensation Commission Operations
24		Fund..............................................189,581
25		Income Tax Refund Fund.................................53,295
26		Lead Poisoning Screening, Prevention, and Abatement

SB2017 Enrolled - 263 - LRB102 16155 CPF 22006 b
1		Fund...............................................14,747
2		Live and Learn Fund....................................23,420
3		Lobbyist Registration Administration Fund...............1,178
4		Local Government Distributive Fund.....................36,680
5		Long Term Care Monitor/Receiver Fund...................40,812
6		Long-Term Care Provider Fund...........................18,266
7		Mandatory Arbitration Fund..............................1,618
8		Medical Interagency Program Fund..........................890
9		Mental Health Fund.....................................10,924
10		Metabolic Screening and Treatment Fund.................35,159
11		Monitoring Device Driving Permit Administration Fee Fund.2,355
12		Motor Fuel Tax Fund....................................36,804
13		Motor Vehicle License Plate Fund.......................13,274
14		Motor Vehicle Theft Prevention and Insurance Verification
15		Trust Fund..........................................8,773
16		Multiple Sclerosis Research Fund..........................670
17		Nuclear Safety Emergency Preparedness Fund.............17,663
18		Nursing Dedicated and Professional Fund.................2,667
19		Open Space Lands Acquisition and Development Fund.......1,463
20		Partners for Conservation Fund.........................75,235
21		Personal Property Tax Replacement Fund.................85,166
22		Pesticide Control Fund.................................44,745
23		Plumbing Licensure and Program Fund.....................5,297
24		Professional Services Fund..............................6,549
25		Public Health Laboratory Services Revolving Fund........9,044
26		Public Transportation Fund.............................47,744

SB2017 Enrolled - 264 - LRB102 16155 CPF 22006 b
1		Radiation Protection Fund...............................6,575
2		Renewable Energy Resources Trust Fund...................8,169
3		Road Fund.............................................284,307
4		Regional Transportation Authority Occupation and Use Tax
5		Replacement Fund....................................1,278
6		School Infrastructure Fund..............................8,938
7		Secretary of State DUI Administration Fund..............2,044
8		Secretary of State Identification Security and Theft
9		Prevention Fund....................................15,122
10		Secretary of State Police Services Fund...................815
11		Secretary of State Special License Plate Fund...........4,441
12		Secretary of State Special Services Fund...............21,797
13		Securities Audit and Enforcement Fund...................8,480
14		Solid Waste Management Fund.............................1,427
15		Special Education Medicaid Matching Fund................5,854
16		State and Local Sales Tax Reform Fund...................2,742
17		State Construction Account Fund........................69,387
18		State Gaming Fund......................................89,997
19		State Garage Revolving Fund............................10,788
20		State Lottery Fund....................................343,580
21		State Pensions Fund...................................500,000
22		State Treasurer's Bank Services Trust Fund................913
23		Supreme Court Special Purposes Fund.....................1,704
24		Tattoo and Body Piercing Establishment Registration Fund..724
25		Tax Compliance and Administration Fund..................1,847
26		Tobacco Settlement Recovery Fund.......................27,854

SB2017 Enrolled - 265 - LRB102 16155 CPF 22006 b
1		Tourism Promotion Fund.................................42,180
2		Trauma Center Fund......................................5,128
3		Underground Storage Tank Fund...........................3,473
4		University of Illinois Hospital Services Fund...........7,505
5		Vehicle Inspection Fund.................................4,863
6		Weights and Measures Fund..............................25,431
7		Youth Alcoholism and Substance Abuse Prevention Fund.....857.
8		Aggregate Operations Regulatory Fund......................806
9		Agricultural Premium Fund..............................21,601
10		Anna Veterans Home Fund...............................14,618
11		Appraisal Administration Fund..........................4,086
12		Attorney General Court Ordered and Voluntary Compliance
13		Payment Projects Fund..............................17,446
14		Attorney General Whistleblower Reward and
15		Protection Fund.....................................7,344
16		Bank and Trust Company Fund............................87,912
17		Brownfields Redevelopment Fund............................550
18		Capital Development Board Revolving Fund................1,724
19		Care Provider Fund for Persons with a Developmental
20		Disability..........................................5,445
21		CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
22		Cemetery Oversight Licensing and Disciplinary Fund......4,432
23		Chicago State University Education Improvement Fund.....5,211
24		Child Support Administrative Fund.......................3,088
25		Clean Air Act Permit Fund...............................6,766
26		Coal Technology Development Assistance Fund............11,280

SB2017 Enrolled - 266 - LRB102 16155 CPF 22006 b
1		Commitment to Human Services Fund.....................103,833
2		Common School Fund....................................411,164
3		Community Mental Health Medicaid Trust Fund............10,138
4		Community Water Supply Laboratory Fund....................548
5		Corporate Franchise Tax Refund Fund.......................751
6		Credit Union Fund......................................19,740
7		Cycle Rider Safety Training Fund..........................982
8		DCFS Children's Services Fund.........................273,107
9		Department of Business Services Special
10		Operations Fund.....................................4,386
11		Department of Corrections Reimbursement and
12		Education Fund.....................................36,230
13		Department of Human Services Community Services Fund....4,757
14		Design Professionals Administration and
15		Investigation Fund..................................5,198
16		Downstate Public Transportation Fund...................42,630
17		Downstate Transit Improvement Fund......................1,807
18		Drivers Education Fund..................................1,351
19		Drug Rebate Fund.......................................21,955
20		Drug Treatment Fund.......................................508
21		Education Assistance Fund...........................1,901,464
22		Environmental Protection Permit and Inspection Fund.....5,397
23		Estate Tax Refund Fund....................................637
24		Facilities Management Revolving Fund...................13,775
25		Fair and Exposition Fund..................................863
26		Federal High Speed Rail Trust Fund......................9,230

SB2017 Enrolled - 267 - LRB102 16155 CPF 22006 b
1		Federal Workforce Training Fund.......................208,014
2		Feed Control Fund.......................................1,319
3		Fertilizer Control Fund.................................1,247
4		Fire Prevention Fund....................................3,876
5		Fund for the Advancement of Education..................46,221
6		General Professions Dedicated Fund.....................26,266
7		General Revenue Fund...............................17,653,153
8		Grade Crossing Protection Fund..........................3,737
9		Hazardous Waste Fund....................................3,625
10		Health and Human Services Medicaid Trust Fund...........5,263
11		Healthcare Provider Relief Fund.......................115,415
12		Horse Racing Fund.....................................184,337
13		Hospital Provider Fund.................................62,701
14		Illinois Affordable Housing Trust Fund..................7,103
15		Illinois Charity Bureau Fund............................2,108
16		Illinois Clean Water Fund...............................8,679
17		Illinois Forestry Development Fund......................6,189
18		Illinois Gaming Law Enforcement Fund....................1,277
19		Illinois Power Agency Operations Fund..................43,568
20		Illinois State Dental Disciplinary Fund.................4,344
21		Illinois State Fair Fund................................5,690
22		Illinois State Medical Disciplinary Fund...............20,283
23		Illinois State Pharmacy Disciplinary Fund...............9,856
24		Illinois Veterans Assistance Fund.......................2,494
25		Illinois Workers' Compensation Commission
26		Operations Fund.....................................2,896

SB2017 Enrolled - 268 - LRB102 16155 CPF 22006 b
1		IMSA Income Fund........................................8,012
2		Income Tax Refund Fund................................152,206
3		Insurance Financial Regulation Fund...................104,597
4		Insurance Premium Tax Refund Fund.......................9,901
5		Insurance Producer Administration Fund................105,702
6		International Tourism Fund..............................7,000
7		LaSalle Veterans Home Fund.............................31,489
8		LEADS Maintenance Fund....................................607
9		Live and Learn Fund.....................................8,302
10		Local Government Distributive Fund....................102,508
11		Local Tourism Fund.....................................28,421
12		Long-Term Care Provider Fund............................7,140
13		Manteno Veterans Home Fund.............................47,417
14		Medical Interagency Program Fund..........................669
15		Mental Health Fund......................................7,492
16		Monitoring Device Driving Permit Administration Fee Fund..762
17		Motor Carrier Safety Inspection Fund....................1,114
18		Motor Fuel Tax Fund...................................141,788
19		Motor Vehicle License Plate Fund........................5,366
20		Nursing Dedicated and Professional Fund................10,746
21		Open Space Lands Acquisition and Development Fund......25,584
22		Optometric Licensing and Disciplinary Board Fund........1,099
23		Partners for Conservation Fund.........................20,187
24		Pawnbroker Regulation Fund..............................1,072
25		Personal Property Tax Replacement Fund.................88,655
26		Pesticide Control Fund..................................5,617

SB2017 Enrolled - 269 - LRB102 16155 CPF 22006 b
1		Professional Services Fund..............................2,795
2		Professions Indirect Cost Fund........................180,536
3		Public Pension Regulation Fund..........................8,434
4		Public Transportation Fund.............................97,777
5		Quincy Veterans Home Fund..............................57,745
6		Real Estate License Administration Fund................32,015
7		Regional Transportation Authority Occupation
8		and Use Tax Replacement Fund........................3,123
9		Registered Certified Public Accountants' Administration
10		and Disciplinary Fund...............................2,560
11		Renewable Energy Resources Trust Fund.....................797
12		Rental Housing Support Program Fund.......................949
13		Residential Finance Regulatory Fund....................20,349
14		Road Fund.............................................557,727
15		Roadside Memorial Fund....................................582
16		Salmon Fund...............................................548
17		Savings Bank Regulatory Fund............................2,100
18		School Infrastructure Fund.............................18,703
19		Secretary of State DUI Administration Fund................867
20		Secretary of State Identification Security
21		and Theft Prevention Fund...........................4,660
22		Secretary of State Special License Plate Fund...........1,772
23		Secretary of State Special Services Fund................7,839
24		Securities Audit and Enforcement Fund...................2,879
25		Small Business Environmental Assistance Fund..............588
26		Solid Waste Management Fund.............................7,389

SB2017 Enrolled - 270 - LRB102 16155 CPF 22006 b
1		Special Education Medicaid Matching Fund................3,388
2		State and Local Sales Tax Reform Fund...................6,573
3		State Asset Forfeiture Fund.............................1,213
4		State Construction Account Fund.......................129,461
5		State Crime Laboratory Fund.............................2,462
6		State Gaming Fund.....................................188,862
7		State Garage Revolving Fund.............................4,303
8		State Lottery Fund....................................145,905
9		State Offender DNA Identification System Fund...........1,075
10		State Pensions Fund...................................500,000
11		State Police DUI Fund.....................................839
12		State Police Firearm Services Fund......................4,981
13		State Police Services Fund.............................11,660
14		State Police Vehicle Fund...............................5,514
15		State Police Whistleblower Reward and Protection Fund...2,822
16		State Small Business Credit Initiative Fund............15,061
17		Subtitle D Management Fund..............................1,067
18		Supplemental Low-Income Energy Assistance Fund.........68,016
19		Tax Compliance and Administration Fund..................4,713
20		Technology Management Revolving Fund..................257,409
21		Tobacco Settlement Recovery Fund........................4,825
22		Tourism Promotion Fund.................................66,211
23		Traffic and Criminal Conviction Surcharge Fund........226,070
24		Underground Storage Tank Fund..........................19,110
25		University of Illinois Hospital Services Fund...........3,813
26		Vehicle Inspection Fund.................................9,673

SB2017 Enrolled - 271 - LRB102 16155 CPF 22006 b
1		Violent Crime Victims Assistance Fund..................12,233
2		Weights and Measures Fund...............................5,245
3		Working Capital Revolving Fund.........................27,245
4		Notwithstanding any provision of the law to the contrary,
5		the General Assembly hereby authorizes the use of such funds
6		for the purposes set forth in this Section.
7		These provisions do not apply to funds classified by the
8		Comptroller as federal trust funds or State trust funds. The
9		Audit Expense Fund may receive transfers from those trust
10		funds only as directed herein, except where prohibited by the
11		terms of the trust fund agreement. The Auditor General shall
12		notify the trustees of those funds of the estimated cost of the
13		audit to be incurred under the Illinois State Auditing Act for
14		the fund. The trustees of those funds shall direct the State
15		Comptroller and Treasurer to transfer the estimated amount to
16		the Audit Expense Fund.
17		The Auditor General may bill entities that are not subject
18		to the above transfer provisions, including private entities,
19		related organizations and entities whose funds are
20		locally-held, for the cost of audits, studies, and
21		investigations incurred on their behalf. Any revenues received
22		under this provision shall be deposited into the Audit Expense
23		Fund.
24		In the event that moneys on deposit in any fund are
25		unavailable, by reason of deficiency or any other reason
26		preventing their lawful transfer, the State Comptroller shall

SB2017 Enrolled - 272 - LRB102 16155 CPF 22006 b
1		order transferred and the State Treasurer shall transfer the
2		amount deficient or otherwise unavailable from the General
3		Revenue Fund for deposit into the Audit Expense Fund.
4		On or before December 1, 1992, and each December 1
5		thereafter, the Auditor General shall notify the Governor's
6		Office of Management and Budget (formerly Bureau of the
7		Budget) of the amount estimated to be necessary to pay for
8		audits, studies, and investigations in accordance with the
9		Illinois State Auditing Act during the next succeeding fiscal
10		year for each State fund for which a transfer or reimbursement
11		is anticipated.
12		Beginning with fiscal year 1994 and during each fiscal
13		year thereafter, the Auditor General may direct the State
14		Comptroller and Treasurer to transfer moneys from funds
15		authorized by the General Assembly for that fund. In the event
16		funds, including federal and State trust funds but excluding
17		the General Revenue Fund, are transferred, during fiscal year
18		1994 and during each fiscal year thereafter, in excess of the
19		amount to pay actual costs attributable to audits, studies,
20		and investigations as permitted or required by the Illinois
21		State Auditing Act or specific action of the General Assembly,
22		the Auditor General shall, on September 30, or as soon
23		thereafter as is practicable, direct the State Comptroller and
24		Treasurer to transfer the excess amount back to the fund from
25		which it was originally transferred.
26		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;

SB2017 Enrolled - 273 - LRB102 16155 CPF 22006 b
1		101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
2		ARTICLE 5. GRADE CROSSING PROTECTION
3		Section 5-5. The Motor Fuel Tax Law is amended by changing
4		Section 8 as follows:
5		(35 ILCS 505/8) (from Ch. 120, par. 424)
6		Sec. 8. Except as provided in subsection (a-1) of this
7		Section, Section 8a, subdivision (h)(1) of Section 12a,
8		Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
9		money received by the Department under this Act, including
10		payments made to the Department by member jurisdictions
11		participating in the International Fuel Tax Agreement, shall
12		be deposited in a special fund in the State treasury, to be
13		known as the "Motor Fuel Tax Fund", and shall be used as
14		follows:
15		(a) 2 1/2 cents per gallon of the tax collected on special
16		fuel under paragraph (b) of Section 2 and Section 13a of this
17		Act shall be transferred to the State Construction Account
18		Fund in the State Treasury; the remainder of the tax collected
19		on special fuel under paragraph (b) of Section 2 and Section
20		13a of this Act shall be deposited into the Road Fund;
21		(a-1) Beginning on July 1, 2019, an amount equal to the
22		amount of tax collected under subsection (a) of Section 2 as a
23		result of the increase in the tax rate under Public Act 101-32

SB2017 Enrolled - 274 - LRB102 16155 CPF 22006 b
1		this amendatory Act of the 101st General Assembly shall be
2		transferred each month into the Transportation Renewal Fund; .
3		(b) $420,000 shall be transferred each month to the State
4		Boating Act Fund to be used by the Department of Natural
5		Resources for the purposes specified in Article X of the Boat
6		Registration and Safety Act;
7		(c) $3,500,000 shall be transferred each month to the
8		Grade Crossing Protection Fund to be used as follows: not less
9		than $12,000,000 each fiscal year shall be used for the
10		construction or reconstruction of rail highway grade
11		separation structures; $2,250,000 in fiscal years 2004 through
12		2009 and $3,000,000 in fiscal year 2010 and each fiscal year
13		thereafter shall be transferred to the Transportation
14		Regulatory Fund and shall be accounted for as part of the rail
15		carrier portion of such funds and shall be used to pay the cost
16		of administration of the Illinois Commerce Commission's
17		railroad safety program in connection with its duties under
18		subsection (3) of Section 18c-7401 of the Illinois Vehicle
19		Code, with the remainder to be used by the Department of
20		Transportation upon order of the Illinois Commerce Commission,
21		to pay that part of the cost apportioned by such Commission to
22		the State to cover the interest of the public in the use of
23		highways, roads, streets, or pedestrian walkways in the county
24		highway system, township and district road system, or
25		municipal street system as defined in the Illinois Highway
26		Code, as the same may from time to time be amended, for

SB2017 Enrolled - 275 - LRB102 16155 CPF 22006 b
1		separation of grades, for installation, construction or
2		reconstruction of crossing protection or reconstruction,
3		alteration, relocation including construction or improvement
4		of any existing highway necessary for access to property or
5		improvement of any grade crossing and grade crossing surface
6		including the necessary highway approaches thereto of any
7		railroad across the highway or public road, or for the
8		installation, construction, reconstruction, or maintenance of
9		safety treatments to deter trespassing or a pedestrian walkway
10		over or under a railroad right-of-way, as provided for in and
11		in accordance with Section 18c-7401 of the Illinois Vehicle
12		Code. The Commission may order up to $2,000,000 per year in
13		Grade Crossing Protection Fund moneys for the improvement of
14		grade crossing surfaces and up to $300,000 per year for the
15		maintenance and renewal of 4-quadrant gate vehicle detection
16		systems located at non-high speed rail grade crossings. The
17		Commission shall not order more than $2,000,000 per year in
18		Grade Crossing Protection Fund moneys for pedestrian walkways.
19		In entering orders for projects for which payments from the
20		Grade Crossing Protection Fund will be made, the Commission
21		shall account for expenditures authorized by the orders on a
22		cash rather than an accrual basis. For purposes of this
23		requirement an "accrual basis" assumes that the total cost of
24		the project is expended in the fiscal year in which the order
25		is entered, while a "cash basis" allocates the cost of the
26		project among fiscal years as expenditures are actually made.

SB2017 Enrolled - 276 - LRB102 16155 CPF 22006 b
1		To meet the requirements of this subsection, the Illinois
2		Commerce Commission shall develop annual and 5-year project
3		plans of rail crossing capital improvements that will be paid
4		for with moneys from the Grade Crossing Protection Fund. The
5		annual project plan shall identify projects for the succeeding
6		fiscal year and the 5-year project plan shall identify
7		projects for the 5 directly succeeding fiscal years. The
8		Commission shall submit the annual and 5-year project plans
9		for this Fund to the Governor, the President of the Senate, the
10		Senate Minority Leader, the Speaker of the House of
11		Representatives, and the Minority Leader of the House of
12		Representatives on the first Wednesday in April of each year;
13		(d) of the amount remaining after allocations provided for
14		in subsections (a), (a-1), (b), and (c), a sufficient amount
15		shall be reserved to pay all of the following:
16		(1) the costs of the Department of Revenue in
17		administering this Act;
18		(2) the costs of the Department of Transportation in
19		performing its duties imposed by the Illinois Highway Code
20		for supervising the use of motor fuel tax funds
21		apportioned to municipalities, counties and road
22		districts;
23		(3) refunds provided for in Section 13, refunds for
24		overpayment of decal fees paid under Section 13a.4 of this
25		Act, and refunds provided for under the terms of the
26		International Fuel Tax Agreement referenced in Section

SB2017 Enrolled - 277 - LRB102 16155 CPF 22006 b
1		14a;
2		(4) from October 1, 1985 until June 30, 1994, the
3		administration of the Vehicle Emissions Inspection Law,
4		which amount shall be certified monthly by the
5		Environmental Protection Agency to the State Comptroller
6		and shall promptly be transferred by the State Comptroller
7		and Treasurer from the Motor Fuel Tax Fund to the Vehicle
8		Inspection Fund, and for the period July 1, 1994 through
9		June 30, 2000, one-twelfth of $25,000,000 each month, for
10		the period July 1, 2000 through June 30, 2003, one-twelfth
11		of $30,000,000 each month, and $15,000,000 on July 1,
12		2003, and $15,000,000 on January 1, 2004, and $15,000,000
13		on each July 1 and October 1, or as soon thereafter as may
14		be practical, during the period July 1, 2004 through June
15		30, 2012, and $30,000,000 on June 1, 2013, or as soon
16		thereafter as may be practical, and $15,000,000 on July 1
17		and October 1, or as soon thereafter as may be practical,
18		during the period of July 1, 2013 through June 30, 2015,
19		for the administration of the Vehicle Emissions Inspection
20		Law of 2005, to be transferred by the State Comptroller
21		and Treasurer from the Motor Fuel Tax Fund into the
22		Vehicle Inspection Fund;
23		(4.5) beginning on July 1, 2019, the costs of the
24		Environmental Protection Agency for the administration of
25		the Vehicle Emissions Inspection Law of 2005 shall be
26		paid, subject to appropriation, from the Motor Fuel Tax

SB2017 Enrolled - 278 - LRB102 16155 CPF 22006 b
1		Fund into the Vehicle Inspection Fund; beginning in 2019,
2		no later than December 31 of each year, or as soon
3		thereafter as practical, the State Comptroller shall
4		direct and the State Treasurer shall transfer from the
5		Vehicle Inspection Fund to the Motor Fuel Tax Fund any
6		balance remaining in the Vehicle Inspection Fund in excess
7		of $2,000,000;
8		(5) amounts ordered paid by the Court of Claims; and
9		(6) payment of motor fuel use taxes due to member
10		jurisdictions under the terms of the International Fuel
11		Tax Agreement. The Department shall certify these amounts
12		to the Comptroller by the 15th day of each month; the
13		Comptroller shall cause orders to be drawn for such
14		amounts, and the Treasurer shall administer those amounts
15		on or before the last day of each month;
16		(e) after allocations for the purposes set forth in
17		subsections (a), (a-1), (b), (c), and (d), the remaining
18		amount shall be apportioned as follows:
19		(1) Until January 1, 2000, 58.4%, and beginning
20		January 1, 2000, 45.6% shall be deposited as follows:
21		(A) 37% into the State Construction Account Fund,
22		and
23		(B) 63% into the Road Fund, $1,250,000 of which
24		shall be reserved each month for the Department of
25		Transportation to be used in accordance with the
26		provisions of Sections 6-901 through 6-906 of the

SB2017 Enrolled - 279 - LRB102 16155 CPF 22006 b
1		Illinois Highway Code;
2		(2) Until January 1, 2000, 41.6%, and beginning
3		January 1, 2000, 54.4% shall be transferred to the
4		Department of Transportation to be distributed as follows:
5		(A) 49.10% to the municipalities of the State,
6		(B) 16.74% to the counties of the State having
7		1,000,000 or more inhabitants,
8		(C) 18.27% to the counties of the State having
9		less than 1,000,000 inhabitants,
10		(D) 15.89% to the road districts of the State.
11		If a township is dissolved under Article 24 of the
12		Township Code, McHenry County shall receive any moneys
13		that would have been distributed to the township under
14		this subparagraph, except that a municipality that assumes
15		the powers and responsibilities of a road district under
16		paragraph (6) of Section 24-35 of the Township Code shall
17		receive any moneys that would have been distributed to the
18		township in a percent equal to the area of the dissolved
19		road district or portion of the dissolved road district
20		over which the municipality assumed the powers and
21		responsibilities compared to the total area of the
22		dissolved township. The moneys received under this
23		subparagraph shall be used in the geographic area of the
24		dissolved township. If a township is reconstituted as
25		provided under Section 24-45 of the Township Code, McHenry
26		County or a municipality shall no longer be distributed

SB2017 Enrolled - 280 - LRB102 16155 CPF 22006 b
1		moneys under this subparagraph.
2		As soon as may be after the first day of each month, the
3		Department of Transportation shall allot to each municipality
4		its share of the amount apportioned to the several
5		municipalities which shall be in proportion to the population
6		of such municipalities as determined by the last preceding
7		municipal census if conducted by the Federal Government or
8		Federal census. If territory is annexed to any municipality
9		subsequent to the time of the last preceding census the
10		corporate authorities of such municipality may cause a census
11		to be taken of such annexed territory and the population so
12		ascertained for such territory shall be added to the
13		population of the municipality as determined by the last
14		preceding census for the purpose of determining the allotment
15		for that municipality. If the population of any municipality
16		was not determined by the last Federal census preceding any
17		apportionment, the apportionment to such municipality shall be
18		in accordance with any census taken by such municipality. Any
19		municipal census used in accordance with this Section shall be
20		certified to the Department of Transportation by the clerk of
21		such municipality, and the accuracy thereof shall be subject
22		to approval of the Department which may make such corrections
23		as it ascertains to be necessary.
24		As soon as may be after the first day of each month, the
25		Department of Transportation shall allot to each county its
26		share of the amount apportioned to the several counties of the

SB2017 Enrolled - 281 - LRB102 16155 CPF 22006 b
1		State as herein provided. Each allotment to the several
2		counties having less than 1,000,000 inhabitants shall be in
3		proportion to the amount of motor vehicle license fees
4		received from the residents of such counties, respectively,
5		during the preceding calendar year. The Secretary of State
6		shall, on or before April 15 of each year, transmit to the
7		Department of Transportation a full and complete report
8		showing the amount of motor vehicle license fees received from
9		the residents of each county, respectively, during the
10		preceding calendar year. The Department of Transportation
11		shall, each month, use for allotment purposes the last such
12		report received from the Secretary of State.
13		As soon as may be after the first day of each month, the
14		Department of Transportation shall allot to the several
15		counties their share of the amount apportioned for the use of
16		road districts. The allotment shall be apportioned among the
17		several counties in the State in the proportion which the
18		total mileage of township or district roads in the respective
19		counties bears to the total mileage of all township and
20		district roads in the State. Funds allotted to the respective
21		counties for the use of road districts therein shall be
22		allocated to the several road districts in the county in the
23		proportion which the total mileage of such township or
24		district roads in the respective road districts bears to the
25		total mileage of all such township or district roads in the
26		county. After July 1 of any year prior to 2011, no allocation

SB2017 Enrolled - 282 - LRB102 16155 CPF 22006 b
1		shall be made for any road district unless it levied a tax for
2		road and bridge purposes in an amount which will require the
3		extension of such tax against the taxable property in any such
4		road district at a rate of not less than either .08% of the
5		value thereof, based upon the assessment for the year
6		immediately prior to the year in which such tax was levied and
7		as equalized by the Department of Revenue or, in DuPage
8		County, an amount equal to or greater than $12,000 per mile of
9		road under the jurisdiction of the road district, whichever is
10		less. Beginning July 1, 2011 and each July 1 thereafter, an
11		allocation shall be made for any road district if it levied a
12		tax for road and bridge purposes. In counties other than
13		DuPage County, if the amount of the tax levy requires the
14		extension of the tax against the taxable property in the road
15		district at a rate that is less than 0.08% of the value
16		thereof, based upon the assessment for the year immediately
17		prior to the year in which the tax was levied and as equalized
18		by the Department of Revenue, then the amount of the
19		allocation for that road district shall be a percentage of the
20		maximum allocation equal to the percentage obtained by
21		dividing the rate extended by the district by 0.08%. In DuPage
22		County, if the amount of the tax levy requires the extension of
23		the tax against the taxable property in the road district at a
24		rate that is less than the lesser of (i) 0.08% of the value of
25		the taxable property in the road district, based upon the
26		assessment for the year immediately prior to the year in which

SB2017 Enrolled - 283 - LRB102 16155 CPF 22006 b
1		such tax was levied and as equalized by the Department of
2		Revenue, or (ii) a rate that will yield an amount equal to
3		$12,000 per mile of road under the jurisdiction of the road
4		district, then the amount of the allocation for the road
5		district shall be a percentage of the maximum allocation equal
6		to the percentage obtained by dividing the rate extended by
7		the district by the lesser of (i) 0.08% or (ii) the rate that
8		will yield an amount equal to $12,000 per mile of road under
9		the jurisdiction of the road district.
10		Prior to 2011, if any road district has levied a special
11		tax for road purposes pursuant to Sections 6-601, 6-602, and
12		6-603 of the Illinois Highway Code, and such tax was levied in
13		an amount which would require extension at a rate of not less
14		than .08% of the value of the taxable property thereof, as
15		equalized or assessed by the Department of Revenue, or, in
16		DuPage County, an amount equal to or greater than $12,000 per
17		mile of road under the jurisdiction of the road district,
18		whichever is less, such levy shall, however, be deemed a
19		proper compliance with this Section and shall qualify such
20		road district for an allotment under this Section. Beginning
21		in 2011 and thereafter, if any road district has levied a
22		special tax for road purposes under Sections 6-601, 6-602, and
23		6-603 of the Illinois Highway Code, and the tax was levied in
24		an amount that would require extension at a rate of not less
25		than 0.08% of the value of the taxable property of that road
26		district, as equalized or assessed by the Department of

SB2017 Enrolled - 284 - LRB102 16155 CPF 22006 b
1		Revenue or, in DuPage County, an amount equal to or greater
2		than $12,000 per mile of road under the jurisdiction of the
3		road district, whichever is less, that levy shall be deemed a
4		proper compliance with this Section and shall qualify such
5		road district for a full, rather than proportionate, allotment
6		under this Section. If the levy for the special tax is less
7		than 0.08% of the value of the taxable property, or, in DuPage
8		County if the levy for the special tax is less than the lesser
9		of (i) 0.08% or (ii) $12,000 per mile of road under the
10		jurisdiction of the road district, and if the levy for the
11		special tax is more than any other levy for road and bridge
12		purposes, then the levy for the special tax qualifies the road
13		district for a proportionate, rather than full, allotment
14		under this Section. If the levy for the special tax is equal to
15		or less than any other levy for road and bridge purposes, then
16		any allotment under this Section shall be determined by the
17		other levy for road and bridge purposes.
18		Prior to 2011, if a township has transferred to the road
19		and bridge fund money which, when added to the amount of any
20		tax levy of the road district would be the equivalent of a tax
21		levy requiring extension at a rate of at least .08%, or, in
22		DuPage County, an amount equal to or greater than $12,000 per
23		mile of road under the jurisdiction of the road district,
24		whichever is less, such transfer, together with any such tax
25		levy, shall be deemed a proper compliance with this Section
26		and shall qualify the road district for an allotment under

SB2017 Enrolled - 285 - LRB102 16155 CPF 22006 b
1		this Section.
2		In counties in which a property tax extension limitation
3		is imposed under the Property Tax Extension Limitation Law,
4		road districts may retain their entitlement to a motor fuel
5		tax allotment or, beginning in 2011, their entitlement to a
6		full allotment if, at the time the property tax extension
7		limitation was imposed, the road district was levying a road
8		and bridge tax at a rate sufficient to entitle it to a motor
9		fuel tax allotment and continues to levy the maximum allowable
10		amount after the imposition of the property tax extension
11		limitation. Any road district may in all circumstances retain
12		its entitlement to a motor fuel tax allotment or, beginning in
13		2011, its entitlement to a full allotment if it levied a road
14		and bridge tax in an amount that will require the extension of
15		the tax against the taxable property in the road district at a
16		rate of not less than 0.08% of the assessed value of the
17		property, based upon the assessment for the year immediately
18		preceding the year in which the tax was levied and as equalized
19		by the Department of Revenue or, in DuPage County, an amount
20		equal to or greater than $12,000 per mile of road under the
21		jurisdiction of the road district, whichever is less.
22		As used in this Section, the term "road district" means
23		any road district, including a county unit road district,
24		provided for by the Illinois Highway Code; and the term
25		"township or district road" means any road in the township and
26		district road system as defined in the Illinois Highway Code.

SB2017 Enrolled - 286 - LRB102 16155 CPF 22006 b
1		For the purposes of this Section, "township or district road"
2		also includes such roads as are maintained by park districts,
3		forest preserve districts and conservation districts. The
4		Department of Transportation shall determine the mileage of
5		all township and district roads for the purposes of making
6		allotments and allocations of motor fuel tax funds for use in
7		road districts.
8		Payment of motor fuel tax moneys to municipalities and
9		counties shall be made as soon as possible after the allotment
10		is made. The treasurer of the municipality or county may
11		invest these funds until their use is required and the
12		interest earned by these investments shall be limited to the
13		same uses as the principal funds.
14		(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
15		101-493, eff. 8-23-19; revised 9-24-19.)
16		Section 5-10. The Illinois Vehicle Code is amended by
17		changing Section 18c-7401 as follows:
18		(625 ILCS 5/18c-7401) (from Ch. 95 1/2, par. 18c-7401)
19		Sec. 18c-7401. Safety Requirements for Track, Facilities,
20		and Equipment.
21		(1) General Requirements. Each rail carrier shall,
22		consistent with rules, orders, and regulations of the Federal
23		Railroad Administration, construct, maintain, and operate all
24		of its equipment, track, and other property in this State in

SB2017 Enrolled - 287 - LRB102 16155 CPF 22006 b
1		such a manner as to pose no undue risk to its employees or the
2		person or property of any member of the public.
3		(2) Adoption of Federal Standards. The track safety
4		standards and accident/incident standards promulgated by the
5		Federal Railroad Administration shall be safety standards of
6		the Commission. The Commission may, in addition, adopt by
7		reference in its regulations other federal railroad safety
8		standards, whether contained in federal statutes or in
9		regulations adopted pursuant to such statutes.
10		(3) Railroad Crossings. No public road, highway, or street
11		shall hereafter be constructed across the track of any rail
12		carrier at grade, nor shall the track of any rail carrier be
13		constructed across a public road, highway or street at grade,
14		without having first secured the permission of the Commission;
15		provided, that this Section shall not apply to the replacement
16		of lawfully existing roads, highways, and tracks. No public
17		pedestrian bridge or subway shall be constructed across the
18		track of any rail carrier without having first secured the
19		permission of the Commission. The Commission shall have the
20		right to refuse its permission or to grant it upon such terms
21		and conditions as it may prescribe. The Commission shall have
22		power to determine and prescribe the manner, including the
23		particular point of crossing, and the terms of installation,
24		operation, maintenance, use, and protection of each such
25		crossing.
26		The Commission shall also have power, after a hearing, to

SB2017 Enrolled - 288 - LRB102 16155 CPF 22006 b
1		require major alteration of or to abolish any crossing,
2		heretofore or hereafter established, when in its opinion, the
3		public safety requires such alteration or abolition, and,
4		except in cities, villages, and incorporated towns of
5		1,000,000 or more inhabitants, to vacate and close that part
6		of the highway on such crossing altered or abolished and cause
7		barricades to be erected across such highway in such manner as
8		to prevent the use of such crossing as a highway, when, in the
9		opinion of the Commission, the public convenience served by
10		the crossing in question is not such as to justify the further
11		retention thereof; or to require a separation of grades, at
12		railroad-highway grade crossings; or to require a separation
13		of grades at any proposed crossing where a proposed public
14		highway may cross the tracks of any rail carrier or carriers;
15		and to prescribe, after a hearing of the parties, the terms
16		upon which such separations shall be made and the proportion
17		in which the expense of the alteration or abolition of such
18		crossings or the separation of such grades, having regard to
19		the benefits, if any, accruing to the rail carrier or any party
20		in interest, shall be divided between the rail carrier or
21		carriers affected, or between such carrier or carriers and the
22		State, county, municipality or other public authority in
23		interest. However, a public hearing by the Commission to
24		abolish a crossing shall not be required when the public
25		highway authority in interest vacates the highway. In such
26		instance the rail carrier, following notification to the

SB2017 Enrolled - 289 - LRB102 16155 CPF 22006 b
1		Commission and the highway authority, shall remove any grade
2		crossing warning devices and the grade crossing surface.
3		The Commission shall also have power by its order to
4		require the reconstruction, minor alteration, minor
5		relocation, or improvement of any crossing (including the
6		necessary highway approaches thereto) of any railroad across
7		any highway or public road, pedestrian bridge, or pedestrian
8		subway, whether such crossing be at grade or by overhead
9		structure or by subway, whenever the Commission finds after a
10		hearing or without a hearing as otherwise provided in this
11		paragraph that such reconstruction, alteration, relocation, or
12		improvement is necessary to preserve or promote the safety or
13		convenience of the public or of the employees or passengers of
14		such rail carrier or carriers. By its original order or
15		supplemental orders in such case, the Commission may direct
16		such reconstruction, alteration, relocation, or improvement to
17		be made in such manner and upon such terms and conditions as
18		may be reasonable and necessary and may apportion the cost of
19		such reconstruction, alteration, relocation, or improvement
20		and the subsequent maintenance thereof, having regard to the
21		benefits, if any, accruing to the railroad or any party in
22		interest, between the rail carrier or carriers and public
23		utilities affected, or between such carrier or carriers and
24		public utilities and the State, county, municipality or other
25		public authority in interest. The cost to be so apportioned
26		shall include the cost of changes or alterations in the

SB2017 Enrolled - 290 - LRB102 16155 CPF 22006 b
1		equipment of public utilities affected as well as the cost of
2		the relocation, diversion or establishment of any public
3		highway, made necessary by such reconstruction, alteration,
4		relocation, or improvement of said crossing. A hearing shall
5		not be required in those instances when the Commission enters
6		an order confirming a written stipulation in which the
7		Commission, the public highway authority or other public
8		authority in interest, the rail carrier or carriers affected,
9		and in instances involving the use of the Grade Crossing
10		Protection Fund, the Illinois Department of Transportation,
11		agree on the reconstruction, alteration, relocation, or
12		improvement and the subsequent maintenance thereof and the
13		division of costs of such changes of any grade crossing
14		(including the necessary highway approaches thereto) of any
15		railroad across any highway, pedestrian bridge, or pedestrian
16		subway.
17		The Commission shall also have power to enter into
18		stipulated agreements with a rail carrier or rail carriers or
19		public authorities to fund, provide, install, and maintain
20		safety treatments to deter trespassing on railroad property in
21		accordance with paragraph (1) of Section 18c-7503 at locations
22		approved by such rail carrier or rail carriers following a
23		diagnostic evaluation between the Commission and the rail
24		carrier or rail carriers, including any public authority in
25		interest or the Federal Railroad Administration, and to order
26		the allocation of the cost of those treatments and their

SB2017 Enrolled - 291 - LRB102 16155 CPF 22006 b
1		installation and maintenance from the Grade Crossing
2		Protection Fund. Safety treatments approved under this
3		paragraph by the Commission shall be deemed adequate and
4		appropriate.
5		Every rail carrier operating in the State of Illinois
6		shall construct and maintain every highway crossing over its
7		tracks within the State so that the roadway at the
8		intersection shall be as flush with the rails as superelevated
9		curves will allow, and, unless otherwise ordered by the
10		Commission, shall construct and maintain the approaches
11		thereto at a grade of not more than 5% within the right of way
12		for a distance of not less the 6 feet on each side of the
13		centerline of such tracks; provided, that the grades at the
14		approaches may be maintained in excess of 5% only when
15		authorized by the Commission.
16		Every rail carrier operating within this State shall
17		remove from its right of way at all railroad-highway grade
18		crossings within the State, such brush, shrubbery, and trees
19		as is reasonably practical for a distance of not less than 500
20		feet in either direction from each grade crossing. The
21		Commission shall have power, upon its own motion, or upon
22		complaint, and after having made proper investigation, to
23		require the installation of adequate and appropriate luminous
24		reflective warning signs, luminous flashing signals, crossing
25		gates illuminated at night, or other protective devices in
26		order to promote and safeguard the health and safety of the

SB2017 Enrolled - 292 - LRB102 16155 CPF 22006 b
1		public. Luminous flashing signal or crossing gate devices
2		installed at grade crossings, which have been approved by the
3		Commission, shall be deemed adequate and appropriate. The
4		Commission shall have authority to determine the number, type,
5		and location of such signs, signals, gates, or other
6		protective devices which, however, shall conform as near as
7		may be with generally recognized national standards, and the
8		Commission shall have authority to prescribe the division of
9		the cost of the installation and subsequent maintenance of
10		such signs, signals, gates, or other protective devices
11		between the rail carrier or carriers, the public highway
12		authority or other public authority in interest, and in
13		instances involving the use of the Grade Crossing Protection
14		Fund, the Illinois Department of Transportation. Except where
15		train crews provide flagging of the crossing to road users,
16		yield signs shall be installed at all highway intersections
17		with every grade crossing in this State that is not equipped
18		with automatic warning devices, such as luminous flashing
19		signals or crossing gate devices. A stop sign may be used in
20		lieu of the yield sign when an engineering study conducted in
21		cooperation with the highway authority and the Illinois
22		Department of Transportation has determined that a stop sign
23		is warranted. If the Commission has ordered the installation
24		of luminous flashing signal or crossing gate devices at a
25		grade crossing not equipped with active warning devices, the
26		Commission shall order the installation of temporary stop

SB2017 Enrolled - 293 - LRB102 16155 CPF 22006 b
1		signs at the highway intersection with the grade crossing
2		unless an engineering study has determined that a stop sign is
3		not appropriate. If a stop sign is not appropriate, the
4		Commission may order the installation of other appropriate
5		supplemental signing as determined by an engineering study.
6		The temporary signs shall remain in place until the luminous
7		flashing signal or crossing gate devices have been installed.
8		The rail carrier is responsible for the installation and
9		subsequent maintenance of any required signs. The permanent
10		signs shall be in place by July 1, 2011.
11		No railroad may change or modify the warning device system
12		at a railroad-highway grade crossing, including warning
13		systems interconnected with highway traffic control signals,
14		without having first received the approval of the Commission.
15		The Commission shall have the further power, upon application,
16		upon its own motion, or upon complaint and after having made
17		proper investigation, to require the interconnection of grade
18		crossing warning devices with traffic control signals at
19		highway intersections located at or near railroad crossings
20		within the distances described by the State Manual on Uniform
21		Traffic Control Devices adopted pursuant to Section 11-301 of
22		this Code. In addition, State and local authorities may not
23		install, remove, modernize, or otherwise modify traffic
24		control signals at a highway intersection that is
25		interconnected or proposed to be interconnected with grade
26		crossing warning devices when the change affects the number,

SB2017 Enrolled - 294 - LRB102 16155 CPF 22006 b
1		type, or location of traffic control devices on the track
2		approach leg or legs of the intersection or the timing of the
3		railroad preemption sequence of operation until the Commission
4		has approved the installation, removal, modernization, or
5		modification. Commission approval shall be limited to
6		consideration of issues directly affecting the public safety
7		at the railroad-highway grade crossing. The electrical circuit
8		devices, alternate warning devices, and preemption sequences
9		shall conform as nearly as possible, considering the
10		particular characteristics of the crossing and intersection
11		area, to the State manual adopted by the Illinois Department
12		of Transportation pursuant to Section 11-301 of this Code and
13		such federal standards as are made applicable by subsection
14		(2) of this Section. In order to carry out this authority, the
15		Commission shall have the authority to determine the number,
16		type, and location of traffic control devices on the track
17		approach leg or legs of the intersection and the timing of the
18		railroad preemption sequence of operation. The Commission
19		shall prescribe the division of costs for installation and
20		maintenance of all devices required by this paragraph between
21		the railroad or railroads and the highway authority in
22		interest and in instances involving the use of the Grade
23		Crossing Protection Fund or a State highway, the Illinois
24		Department of Transportation.
25		Any person who unlawfully or maliciously removes, throws
26		down, damages or defaces any sign, signal, gate, or other

SB2017 Enrolled - 295 - LRB102 16155 CPF 22006 b
1		protective device, located at or near any public grade
2		crossing, shall be guilty of a petty offense and fined not less
3		than $50 nor more than $200 for each offense. In addition to
4		fines levied under the provisions of this Section a person
5		adjudged guilty hereunder may also be directed to make
6		restitution for the costs of repair or replacement, or both,
7		necessitated by his misconduct.
8		It is the public policy of the State of Illinois to enhance
9		public safety by establishing safe grade crossings. In order
10		to implement this policy, the Illinois Commerce Commission is
11		directed to conduct public hearings and to adopt specific
12		criteria by July 1, 1994, that shall be adhered to by the
13		Illinois Commerce Commission in determining if a grade
14		crossing should be opened or abolished. The following factors
15		shall be considered by the Illinois Commerce Commission in
16		developing the specific criteria for opening and abolishing
17		grade crossings:
18		(a) timetable speed of passenger trains;
19		(b) distance to an alternate crossing;
20		(c) accident history for the last 5 years;
21		(d) number of vehicular traffic and posted speed
22		limits;
23		(e) number of freight trains and their timetable
24		speeds;
25		(f) the type of warning device present at the grade
26		crossing;

SB2017 Enrolled - 296 - LRB102 16155 CPF 22006 b
1		(g) alignments of the roadway and railroad, and the
2		angle of intersection of those alignments;
3		(h) use of the grade crossing by trucks carrying
4		hazardous materials, vehicles carrying passengers for
5		hire, and school buses; and
6		(i) use of the grade crossing by emergency vehicles.
7		The Illinois Commerce Commission, upon petition to open or
8		abolish a grade crossing, shall enter an order opening or
9		abolishing the crossing if it meets the specific criteria
10		adopted by the Commission.
11		Except as otherwise provided in this subsection (3), in no
12		instance shall a grade crossing be permanently closed without
13		public hearing first being held and notice of such hearing
14		being published in an area newspaper of local general
15		circulation.
16		(4) Freight Trains; Radio Communications. The Commission
17		shall after hearing and order require that every main line
18		railroad freight train operating on main tracks outside of
19		yard limits within this State shall be equipped with a radio
20		communication system. The Commission after notice and hearing
21		may grant exemptions from the requirements of this Section as
22		to secondary and branch lines.
23		(5) Railroad Bridges and Trestles; Walkway and Handrail.
24		In cases in which the Commission finds the same to be practical
25		and necessary for safety of railroad employees, bridges and
26		trestles, over and upon which railroad trains are operated,

SB2017 Enrolled - 297 - LRB102 16155 CPF 22006 b
1		shall include as a part thereof, a safe and suitable walkway
2		and handrail on one side only of such bridge or trestle, and
3		such handrail shall be located at the outer edge of the walkway
4		and shall provide a clearance of not less than 8 feet, 6
5		inches, from the center line of the nearest track, measured at
6		right angles thereto.
7		(6) Packages Containing Articles for First Aid to Injured
8		on Trains.
9		(a) All rail carriers shall provide a first aid kit
10		that contains, at a minimum, those articles prescribed by
11		the Commission, on each train or engine, for first aid to
12		persons who may be injured in the course of the operation
13		of such trains.
14		(b) A vehicle, excluding a taxi cab used in an
15		emergency situation, operated by a contract carrier
16		transporting railroad employees in the course of their
17		employment shall be equipped with a readily available
18		first aid kit that contains, as a minimum, the same
19		articles that are required on each train or engine.
20		(7) Abandoned Bridges, Crossings, and Other Rail Plant.
21		The Commission shall have authority, after notice and hearing,
22		to order:
23		(a) the removal of any abandoned railroad tracks from
24		roads, streets or other thoroughfares in this State; and
25		(b) the removal of abandoned overhead railroad
26		structures crossing highways, waterways, or railroads.

SB2017 Enrolled - 298 - LRB102 16155 CPF 22006 b
1		The Commission may equitably apportion the cost of such
2		actions between the rail carrier or carriers, public
3		utilities, and the State, county, municipality, township, road
4		district, or other public authority in interest.
5		(8) Railroad-Highway Bridge Clearance. A vertical
6		clearance of not less than 23 feet above the top of rail shall
7		be provided for all new or reconstructed highway bridges
8		constructed over a railroad track. The Commission may permit a
9		lesser clearance if it determines that the 23-foot clearance
10		standard cannot be justified based on engineering,
11		operational, and economic conditions.
12		(9) Right of Access To Railroad Property.
13		(a) A community antenna television company franchised
14		by a municipality or county pursuant to the Illinois
15		Municipal Code or the Counties Code, respectively, shall
16		not enter upon any real estate or rights-of-way in the
17		possession or control of a railroad subject to the
18		jurisdiction of the Illinois Commerce Commission unless
19		the community antenna television company first complies
20		with the applicable provisions of subparagraph (f) of
21		Section 11-42-11.1 of the Illinois Municipal Code or
22		subparagraph (f) of Section 5-1096 of the Counties Code.
23		(b) Notwithstanding any provision of law to the
24		contrary, this subsection (9) applies to all entries of
25		railroad rights-of-way involving a railroad subject to the
26		jurisdiction of the Illinois Commerce Commission by a

SB2017 Enrolled - 299 - LRB102 16155 CPF 22006 b
1		community antenna television company and shall govern in
2		the event of any conflict with any other provision of law.
3		(c) This subsection (9) applies to any entry upon any
4		real estate or right-of-way in the possession or control
5		of a railroad subject to the jurisdiction of the Illinois
6		Commerce Commission for the purpose of or in connection
7		with the construction, or installation of a community
8		antenna television company's system or facilities
9		commenced or renewed on or after August 22, 2017 (the
10		effective date of Public Act 100-251).
11		(d) Nothing in Public Act 100-251 shall be construed
12		to prevent a railroad from negotiating other terms and
13		conditions or the resolution of any dispute in relation to
14		an entry upon or right of access as set forth in this
15		subsection (9).
16		(e) For purposes of this subsection (9):
17		"Broadband service", "cable operator", and "holder"
18		have the meanings given to those terms under Section
19		21-201 of the Public Utilities Act.
20		"Community antenna television company" includes, in
21		the case of real estate or rights-of-way in possession of
22		or in control of a railroad, a holder, cable operator, or
23		broadband service provider.
24		(f) Beginning on August 22, 2017 (the effective date
25		of Public Act 100-251), the Transportation Division of the
26		Illinois Commerce Commission shall include in its annual

SB2017 Enrolled - 300 - LRB102 16155 CPF 22006 b
1		Crossing Safety Improvement Program report a brief
2		description of the number of cases decided by the Illinois
3		Commerce Commission and the number of cases that remain
4		pending before the Illinois Commerce Commission under this
5		subsection (9) for the period covered by the report.
6		(Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
7		ARTICLE 6. SPORTS FACILITIES AUTHORITY
8		Section 6-5. The State Finance Act is amended by changing
9		Section 8.25-4 as follows:
10		(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
11		Sec. 8.25-4. All moneys in the Illinois Sports Facilities
12		Fund are allocated to and shall be transferred, appropriated
13		and used only for the purposes authorized by, and subject to,
14		the limitations and conditions of this Section.
15		All moneys deposited pursuant to Section 13.1 of "An Act
16		in relation to State revenue sharing with local governmental
17		entities", as amended, and all moneys deposited with respect
18		to the $5,000,000 deposit, but not the additional $8,000,000
19		advance applicable before July 1, 2001, or the Advance Amount
20		applicable on and after that date, pursuant to Section 6 of
21		"The Hotel Operators' Occupation Tax Act", as amended, into
22		the Illinois Sports Facilities Fund shall be credited to the
23		Subsidy Account within the Fund. All moneys deposited with

SB2017 Enrolled - 301 - LRB102 16155 CPF 22006 b
1		respect to the additional $8,000,000 advance applicable before
2		July 1, 2001, or the Advance Amount applicable on and after
3		that date, but not the $5,000,000 deposit, pursuant to Section
4		6 of "The Hotel Operators' Occupation Tax Act", as amended,
5		into the Illinois Sports Facilities Fund shall be credited to
6		the Advance Account within the Fund.
7		Beginning with fiscal year 1989 and continuing for each
8		fiscal year thereafter through and including fiscal year 2001,
9		no less than 30 days before the beginning of such fiscal year
10		(except as soon as may be practicable after the effective date
11		of this amendatory Act of 1988 with respect to fiscal year
12		1989) the Chairman of the Illinois Sports Facilities Authority
13		shall certify to the State Comptroller and the State
14		Treasurer, without taking into account any revenues or
15		receipts of the Authority, the lesser of (a) $18,000,000 and
16		(b) the sum of (i) the amount anticipated to be required by the
17		Authority during the fiscal year to pay principal of and
18		interest on, and other payments relating to, its obligations
19		issued or to be issued under Section 13 of the Illinois Sports
20		Facilities Authority Act, including any deposits required to
21		reserve funds created under any indenture or resolution
22		authorizing issuance of the obligations and payments to
23		providers of credit enhancement, (ii) the amount anticipated
24		to be required by the Authority during the fiscal year to pay
25		obligations under the provisions of any management agreement
26		with respect to a facility or facilities owned by the

SB2017 Enrolled - 302 - LRB102 16155 CPF 22006 b
1		Authority or of any assistance agreement with respect to any
2		facility for which financial assistance is provided under the
3		Illinois Sports Facilities Authority Act, and to pay other
4		capital and operating expenses of the Authority during the
5		fiscal year, including any deposits required to reserve funds
6		created for repair and replacement of capital assets and to
7		meet the obligations of the Authority under any management
8		agreement or assistance agreement, and (iii) any amounts under
9		(i) and (ii) above remaining unpaid from previous years.
10		Beginning with fiscal year 2002 and continuing for each
11		fiscal year thereafter, no less than 30 days before the
12		beginning of such fiscal year, the Chairman of the Illinois
13		Sports Facilities Authority shall certify to the State
14		Comptroller and the State Treasurer, without taking into
15		account any revenues or receipts of the Authority, the lesser
16		of (a) an amount equal to the sum of the Advance Amount plus
17		$10,000,000 and (b) the sum of (i) the amount anticipated to be
18		required by the Authority during the fiscal year to pay
19		principal of and interest on, and other payments relating to,
20		its obligations issued or to be issued under Section 13 of the
21		Illinois Sports Facilities Authority Act, including any
22		deposits required to reserve funds created under any indenture
23		or resolution authorizing issuance of the obligations and
24		payments to providers of credit enhancement, (ii) the amount
25		anticipated to be required by the Authority during the fiscal
26		year to pay obligations under the provisions of any management

SB2017 Enrolled - 303 - LRB102 16155 CPF 22006 b
1		agreement with respect to a facility or facilities owned by
2		the Authority or any assistance agreement with respect to any
3		facility for which financial assistance is provided under the
4		Illinois Sports Facilities Authority Act, and to pay other
5		capital and operating expenses of the Authority during the
6		fiscal year, including any deposits required to reserve funds
7		created for repair and replacement of capital assets and to
8		meet the obligations of the Authority under any management
9		agreement or assistance agreement, and (iii) any amounts under
10		(i) and (ii) above remaining unpaid from previous years.
11		A copy of any certification made by the Chairman under the
12		preceding 2 paragraphs shall be filed with the Governor and
13		the Mayor of the City of Chicago. The Chairman may file an
14		amended certification from time to time.
15		Subject to sufficient appropriation by the General
16		Assembly, beginning with July 1, 1988 and thereafter
17		continuing on the first day of each month during each fiscal
18		year through and including fiscal year 2001, the Comptroller
19		shall order paid and the Treasurer shall pay to the Authority
20		the amount in the Illinois Sports Facilities Fund until (x)
21		the lesser of $10,000,000 or the amount appropriated for
22		payment to the Authority from amounts credited to the Subsidy
23		Account and (y) the lesser of $8,000,000 or the difference
24		between the amount appropriated for payment to the Authority
25		during the fiscal year and $10,000,000 has been paid from
26		amounts credited to the Advance Account.

SB2017 Enrolled - 304 - LRB102 16155 CPF 22006 b
1		Subject to sufficient appropriation by the General
2		Assembly, beginning with July 1, 2001, and thereafter
3		continuing on the first day of each month during each fiscal
4		year thereafter, the Comptroller shall order paid and the
5		Treasurer shall pay to the Authority the amount in the
6		Illinois Sports Facilities Fund until (x) the lesser of
7		$10,000,000 or the amount appropriated for payment to the
8		Authority from amounts credited to the Subsidy Account and (y)
9		the lesser of the Advance Amount or the difference between the
10		amount appropriated for payment to the Authority during the
11		fiscal year and $10,000,000 has been paid from amounts
12		credited to the Advance Account.
13		Provided that all amounts deposited in the Illinois Sports
14		Facilities Fund and credited to the Subsidy Account, to the
15		extent requested pursuant to the Chairman's certification,
16		have been paid, on June 30, 1989, and on June 30 of each year
17		thereafter, all amounts remaining in the Subsidy Account of
18		the Illinois Sports Facilities Fund shall be transferred by
19		the State Treasurer one-half to the General Revenue Fund in
20		the State Treasury and one-half to the City Tax Fund. Provided
21		that all amounts appropriated from the Illinois Sports
22		Facilities Fund, to the extent requested pursuant to the
23		Chairman's certification, have been paid, on June 30, 1989,
24		and on June 30 of each year thereafter, all amounts remaining
25		in the Advance Account of the Illinois Sports Facilities Fund
26		shall be transferred by the State Treasurer to the General

SB2017 Enrolled - 305 - LRB102 16155 CPF 22006 b
1		Revenue Fund in the State Treasury.
2		For purposes of this Section, the term "Advance Amount"
3		means, for fiscal year 2002, $22,179,000, and for subsequent
4		fiscal years through fiscal year 2033 2032, 105.615% of the
5		Advance Amount for the immediately preceding fiscal year,
6		rounded up to the nearest $1,000.
7		(Source: P.A. 91-935, eff. 6-1-01.)
8		Section 6-10. The Hotel Operators' Occupation Tax Act is
9		amended by changing Section 6 as follows:
10		(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
11		Sec. 6. Filing of returns and distribution of proceeds.
12		Except as provided hereinafter in this Section, on or
13		before the last day of each calendar month, every person
14		engaged in the business of renting, leasing or letting rooms
15		in a hotel in this State during the preceding calendar month
16		shall file a return with the Department, stating:
17		1. The name of the operator;
18		2. His residence address and the address of his
19		principal place of business and the address of the
20		principal place of business (if that is a different
21		address) from which he engages in the business of renting,
22		leasing or letting rooms in a hotel in this State;
23		3. Total amount of rental receipts received by him
24		during the preceding calendar month from renting, leasing

SB2017 Enrolled - 306 - LRB102 16155 CPF 22006 b
1		or letting rooms during such preceding calendar month;
2		4. Total amount of rental receipts received by him
3		during the preceding calendar month from renting, leasing
4		or letting rooms to permanent residents during such
5		preceding calendar month;
6		5. Total amount of other exclusions from gross rental
7		receipts allowed by this Act;
8		6. Gross rental receipts which were received by him
9		during the preceding calendar month and upon the basis of
10		which the tax is imposed;
11		7. The amount of tax due;
12		8. Such other reasonable information as the Department
13		may require.
14		If the operator's average monthly tax liability to the
15		Department does not exceed $200, the Department may authorize
16		his returns to be filed on a quarter annual basis, with the
17		return for January, February and March of a given year being
18		due by April 30 of such year; with the return for April, May
19		and June of a given year being due by July 31 of such year;
20		with the return for July, August and September of a given year
21		being due by October 31 of such year, and with the return for
22		October, November and December of a given year being due by
23		January 31 of the following year.
24		If the operator's average monthly tax liability to the
25		Department does not exceed $50, the Department may authorize
26		his returns to be filed on an annual basis, with the return for

SB2017 Enrolled - 307 - LRB102 16155 CPF 22006 b
1		a given year being due by January 31 of the following year.
2		Such quarter annual and annual returns, as to form and
3		substance, shall be subject to the same requirements as
4		monthly returns.
5		Notwithstanding any other provision in this Act concerning
6		the time within which an operator may file his return, in the
7		case of any operator who ceases to engage in a kind of business
8		which makes him responsible for filing returns under this Act,
9		such operator shall file a final return under this Act with the
10		Department not more than 1 month after discontinuing such
11		business.
12		Where the same person has more than 1 business registered
13		with the Department under separate registrations under this
14		Act, such person shall not file each return that is due as a
15		single return covering all such registered businesses, but
16		shall file separate returns for each such registered business.
17		In his return, the operator shall determine the value of
18		any consideration other than money received by him in
19		connection with the renting, leasing or letting of rooms in
20		the course of his business and he shall include such value in
21		his return. Such determination shall be subject to review and
22		revision by the Department in the manner hereinafter provided
23		for the correction of returns.
24		Where the operator is a corporation, the return filed on
25		behalf of such corporation shall be signed by the president,
26		vice-president, secretary or treasurer or by the properly

SB2017 Enrolled - 308 - LRB102 16155 CPF 22006 b
1		accredited agent of such corporation.
2		The person filing the return herein provided for shall, at
3		the time of filing such return, pay to the Department the
4		amount of tax herein imposed. The operator filing the return
5		under this Section shall, at the time of filing such return,
6		pay to the Department the amount of tax imposed by this Act
7		less a discount of 2.1% or $25 per calendar year, whichever is
8		greater, which is allowed to reimburse the operator for the
9		expenses incurred in keeping records, preparing and filing
10		returns, remitting the tax and supplying data to the
11		Department on request.
12		If any payment provided for in this Section exceeds the
13		operator's liabilities under this Act, as shown on an original
14		return, the Department may authorize the operator to credit
15		such excess payment against liability subsequently to be
16		remitted to the Department under this Act, in accordance with
17		reasonable rules adopted by the Department. If the Department
18		subsequently determines that all or any part of the credit
19		taken was not actually due to the operator, the operator's
20		discount shall be reduced by an amount equal to the difference
21		between the discount as applied to the credit taken and that
22		actually due, and that operator shall be liable for penalties
23		and interest on such difference.
24		There shall be deposited in the Build Illinois Fund in the
25		State Treasury for each State fiscal year 40% of the amount of
26		total net proceeds from the tax imposed by subsection (a) of

SB2017 Enrolled - 309 - LRB102 16155 CPF 22006 b
1		Section 3. Of the remaining 60%, $5,000,000 shall be deposited
2		in the Illinois Sports Facilities Fund and credited to the
3		Subsidy Account each fiscal year by making monthly deposits in
4		the amount of 1/8 of $5,000,000 plus cumulative deficiencies
5		in such deposits for prior months, and an additional
6		$8,000,000 shall be deposited in the Illinois Sports
7		Facilities Fund and credited to the Advance Account each
8		fiscal year by making monthly deposits in the amount of 1/8 of
9		$8,000,000 plus any cumulative deficiencies in such deposits
10		for prior months; provided, that for fiscal years ending after
11		June 30, 2001, the amount to be so deposited into the Illinois
12		Sports Facilities Fund and credited to the Advance Account
13		each fiscal year shall be increased from $8,000,000 to the
14		then applicable Advance Amount and the required monthly
15		deposits beginning with July 2001 shall be in the amount of 1/8
16		of the then applicable Advance Amount plus any cumulative
17		deficiencies in those deposits for prior months. (The deposits
18		of the additional $8,000,000 or the then applicable Advance
19		Amount, as applicable, during each fiscal year shall be
20		treated as advances of funds to the Illinois Sports Facilities
21		Authority for its corporate purposes to the extent paid to the
22		Authority or its trustee and shall be repaid into the General
23		Revenue Fund in the State Treasury by the State Treasurer on
24		behalf of the Authority pursuant to Section 19 of the Illinois
25		Sports Facilities Authority Act, as amended. If in any fiscal
26		year the full amount of the then applicable Advance Amount is

SB2017 Enrolled - 310 - LRB102 16155 CPF 22006 b
1		not repaid into the General Revenue Fund, then the deficiency
2		shall be paid from the amount in the Local Government
3		Distributive Fund that would otherwise be allocated to the
4		City of Chicago under the State Revenue Sharing Act.)
5		For purposes of the foregoing paragraph, the term "Advance
6		Amount" means, for fiscal year 2002, $22,179,000, and for
7		subsequent fiscal years through fiscal year 2033 2032,
8		105.615% of the Advance Amount for the immediately preceding
9		fiscal year, rounded up to the nearest $1,000.
10		Of the remaining 60% of the amount of total net proceeds
11		prior to August 1, 2011 from the tax imposed by subsection (a)
12		of Section 3 after all required deposits in the Illinois
13		Sports Facilities Fund, the amount equal to 8% of the net
14		revenue realized from this Act plus an amount equal to 8% of
15		the net revenue realized from any tax imposed under Section
16		4.05 of the Chicago World's Fair-1992 Authority Act during the
17		preceding month shall be deposited in the Local Tourism Fund
18		each month for purposes authorized by Section 605-705 of the
19		Department of Commerce and Economic Opportunity Law (20 ILCS
20		605/605-705). Of the remaining 60% of the amount of total net
21		proceeds beginning on August 1, 2011 from the tax imposed by
22		subsection (a) of Section 3 after all required deposits in the
23		Illinois Sports Facilities Fund, an amount equal to 8% of the
24		net revenue realized from this Act plus an amount equal to 8%
25		of the net revenue realized from any tax imposed under Section
26		4.05 of the Chicago World's Fair-1992 Authority Act during the

SB2017 Enrolled - 311 - LRB102 16155 CPF 22006 b
1		preceding month shall be deposited as follows: 18% of such
2		amount shall be deposited into the Chicago Travel Industry
3		Promotion Fund for the purposes described in subsection (n) of
4		Section 5 of the Metropolitan Pier and Exposition Authority
5		Act and the remaining 82% of such amount shall be deposited
6		into the Local Tourism Fund each month for purposes authorized
7		by Section 605-705 of the Department of Commerce and Economic
8		Opportunity Law. Beginning on August 1, 1999 and ending on
9		July 31, 2011, an amount equal to 4.5% of the net revenue
10		realized from the Hotel Operators' Occupation Tax Act during
11		the preceding month shall be deposited into the International
12		Tourism Fund for the purposes authorized in Section 605-707 of
13		the Department of Commerce and Economic Opportunity Law.
14		Beginning on August 1, 2011, an amount equal to 4.5% of the net
15		revenue realized from this Act during the preceding month
16		shall be deposited as follows: 55% of such amount shall be
17		deposited into the Chicago Travel Industry Promotion Fund for
18		the purposes described in subsection (n) of Section 5 of the
19		Metropolitan Pier and Exposition Authority Act and the
20		remaining 45% of such amount deposited into the International
21		Tourism Fund for the purposes authorized in Section 605-707 of
22		the Department of Commerce and Economic Opportunity Law. "Net
23		revenue realized for a month" means the revenue collected by
24		the State under that Act during the previous month less the
25		amount paid out during that same month as refunds to taxpayers
26		for overpayment of liability under that Act.

SB2017 Enrolled - 312 - LRB102 16155 CPF 22006 b
1		After making all these deposits, all other proceeds of the
2		tax imposed under subsection (a) of Section 3 shall be
3		deposited in the Tourism Promotion Fund in the State Treasury.
4		All moneys received by the Department from the additional tax
5		imposed under subsection (b) of Section 3 shall be deposited
6		into the Build Illinois Fund in the State Treasury.
7		The Department may, upon separate written notice to a
8		taxpayer, require the taxpayer to prepare and file with the
9		Department on a form prescribed by the Department within not
10		less than 60 days after receipt of the notice an annual
11		information return for the tax year specified in the notice.
12		Such annual return to the Department shall include a statement
13		of gross receipts as shown by the operator's last State income
14		tax return. If the total receipts of the business as reported
15		in the State income tax return do not agree with the gross
16		receipts reported to the Department for the same period, the
17		operator shall attach to his annual information return a
18		schedule showing a reconciliation of the 2 amounts and the
19		reasons for the difference. The operator's annual information
20		return to the Department shall also disclose pay roll
21		information of the operator's business during the year covered
22		by such return and any additional reasonable information which
23		the Department deems would be helpful in determining the
24		accuracy of the monthly, quarterly or annual tax returns by
25		such operator as hereinbefore provided for in this Section.
26		If the annual information return required by this Section

SB2017 Enrolled - 313 - LRB102 16155 CPF 22006 b
1		is not filed when and as required the taxpayer shall be liable
2		for a penalty in an amount determined in accordance with
3		Section 3-4 of the Uniform Penalty and Interest Act until such
4		return is filed as required, the penalty to be assessed and
5		collected in the same manner as any other penalty provided for
6		in this Act.
7		The chief executive officer, proprietor, owner or highest
8		ranking manager shall sign the annual return to certify the
9		accuracy of the information contained therein. Any person who
10		willfully signs the annual return containing false or
11		inaccurate information shall be guilty of perjury and punished
12		accordingly. The annual return form prescribed by the
13		Department shall include a warning that the person signing the
14		return may be liable for perjury.
15		The foregoing portion of this Section concerning the
16		filing of an annual information return shall not apply to an
17		operator who is not required to file an income tax return with
18		the United States Government.
19		(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
20		Section 6-15. The Illinois Sports Facilities Authority Act
21		is amended by changing Section 13 as follows:
22		(70 ILCS 3205/13) (from Ch. 85, par. 6013)
23		Sec. 13. Bonds and notes.
24		(A) (1) The Authority may at any time and from time to time

SB2017 Enrolled - 314 - LRB102 16155 CPF 22006 b
1		issue bonds and notes for any corporate purpose, including the
2		establishment of reserves and the payment of interest and
3		costs of issuance. In this Act the term "bonds" includes notes
4		of any kind, interim certificates, refunding bonds, or any
5		other evidence of obligation for borrowed money issued under
6		this Section 13. Bonds may be issued in one or more series and
7		may be payable and secured either on a parity with or
8		separately from other bonds.
9		(2) The bonds of any issue shall be payable solely from all
10		or any part of the property or revenues of the Authority,
11		including, without limitation:
12		(i) Rents, rates, fees, charges or other revenues
13		payable to or any receipts of the Authority, including
14		amounts which are deposited pursuant to the Act with a
15		trustee for bondholders;
16		(ii) Payments by financial institutions, insurance
17		companies, or others pursuant to letters or lines of
18		credit, policies of insurance, or purchase agreements;
19		(iii) Investment earnings from funds or accounts
20		maintained pursuant to a bond resolution or trust
21		agreement; and
22		(iv) Proceeds of refunding bonds.
23		(3) Bonds may be authorized by a resolution of the
24		Authority and may be secured by a trust agreement by and
25		between the Authority and a corporate trustee or trustees,
26		which may be any trust company or bank having the powers of a

SB2017 Enrolled - 315 - LRB102 16155 CPF 22006 b
1		trust company within or without the State. Bonds may:
2		(i) Mature at a time or times, whether as serial bonds
3		or as term bonds or both, not exceeding 40 years from their
4		respective dates of issue;
5		(ii) Notwithstanding the provision of "An Act to
6		authorize public corporations to issue bonds, other
7		evidences of indebtedness and tax anticipation warrants
8		subject to interest rate limitations set forth therein",
9		approved May 26, 1970, as now or hereafter amended, or any
10		other provision of law, bear interest at any fixed or
11		variable rate or rates determined by the method provided
12		in the resolution or trust agreement;
13		(iii) Be payable at a time or times, in the
14		denominations and form, either coupon or registered or
15		both, and carry the registration and privileges as to
16		exchange, transfer or conversion and for the replacement
17		of mutilated, lost, or destroyed bonds as the resolution
18		or trust agreement may provide;
19		(iv) Be payable in lawful money of the United States
20		at a designated place;
21		(v) Be subject to the terms of purchase, payment,
22		redemption, refunding or refinancing that the resolution
23		or trust agreement provides;
24		(vi) Be executed by the manual or facsimile signatures
25		of the officers of the Authority designated by the
26		Authority which signatures shall be valid at delivery even

SB2017 Enrolled - 316 - LRB102 16155 CPF 22006 b
1		for one who has ceased to hold office; and
2		(vii) Be sold in the manner and upon the terms
3		determined by the Authority.
4		(B) Any resolution or trust agreement may contain
5		provisions which shall be a part of the contract with the
6		holders of the bonds as to:
7		(1) Pledging, assigning or directing the use,
8		investment, or disposition of all or any part of the
9		revenues of the Authority or proceeds or benefits of any
10		contract including, without limit, any management
11		agreement or assistance agreement and conveying or
12		otherwise securing any property or property rights;
13		(2) The setting aside of loan funding deposits, debt
14		service reserves, capitalized interest accounts,
15		replacement or operating reserves, cost of issuance
16		accounts and sinking funds, and the regulation,
17		investment, and disposition thereof;
18		(3) Limitations on the purposes to which or the
19		investments in which the proceeds of sale of any issue of
20		bonds or the Authority's revenues and receipts may be
21		applied or made;
22		(4) Limitations on the issue of additional bonds, the
23		terms upon which additional bonds may be issued and
24		secured, the terms upon which additional bonds may rank on
25		a parity with, or be subordinate or superior to, other
26		bonds;

SB2017 Enrolled - 317 - LRB102 16155 CPF 22006 b
1		(5) The refunding, advance refunding or refinancing of
2		outstanding bonds;
3		(6) The procedure, if any, by which the terms of any
4		contract with bondholders may be altered or amended and
5		the amount of bonds and holders of which must consent
6		thereto, and the manner in which consent shall be given;
7		(7) Defining the acts or omissions which shall
8		constitute a default in the duties of the Authority to
9		holders of bonds and providing the rights or remedies of
10		such holders in the event of a default which may include
11		provisions restricting individual right of action by
12		bondholders;
13		(8) Providing for guarantees, pledges of property,
14		letters of credit, or other security, or insurance for the
15		benefit of bondholders; and
16		(9) Any other matter relating to the bonds which the
17		Authority determines appropriate.
18		(C) No member of the Authority nor any person executing
19		the bonds shall be liable personally on the bonds or subject to
20		any personal liability by reason of the issuance of the bonds.
21		(D) The Authority may enter into agreements with agents,
22		banks, insurers, or others for the purpose of enhancing the
23		marketability of or security for its bonds.
24		(E) (1) A pledge by the Authority of revenues and receipts
25		as security for an issue of bonds or for the performance of its
26		obligations under any management agreement or assistance

SB2017 Enrolled - 318 - LRB102 16155 CPF 22006 b
1		agreement shall be valid and binding from the time when the
2		pledge is made.
3		(2) The revenues and receipts pledged shall immediately be
4		subject to the lien of the pledge without any physical
5		delivery or further act, and the lien of any pledge shall be
6		valid and binding against any person having any claim of any
7		kind in tort, contract or otherwise against the Authority,
8		irrespective of whether the person has notice.
9		(3) No resolution, trust agreement, management agreement
10		or assistance agreement or any financing statement,
11		continuation statement, or other instrument adopted or entered
12		into by the Authority need be filed or recorded in any public
13		record other than the records of the Authority in order to
14		perfect the lien against third persons, regardless of any
15		contrary provision of law.
16		(F) The Authority may issue bonds to refund, advance
17		refund or refinance any of its bonds then outstanding,
18		including the payment of any redemption premium and any
19		interest accrued or to accrue to the earliest or any
20		subsequent date of redemption, purchase or maturity of the
21		bonds. Refunding or advance refunding bonds may be issued for
22		the public purposes of realizing savings in the effective
23		costs of debt service, directly or through a debt
24		restructuring, for alleviating impending or actual default, or
25		for paying principal of, redemption premium, if any, and
26		interest on bonds as they mature or are subject to redemption,

SB2017 Enrolled - 319 - LRB102 16155 CPF 22006 b
1		and may be issued in one or more series in an amount in excess
2		of that of the bonds to be refunded.
3		(G) At no time shall the total outstanding bonds and notes
4		of the Authority issued under this Section 13 exceed (i)
5		$150,000,000 in connection with facilities owned by the
6		Authority or in connection with other authorized corporate
7		purposes of the Authority and (ii) $399,000,000 in connection
8		with facilities owned by a governmental owner other than the
9		Authority; however, the limit on the total outstanding bond
10		and notes set forth in this sentence shall not apply to any
11		refunding or restructuring bonds issued by the Authority on
12		and after the effective date of this amendatory Act of the
13		102nd General Assembly but prior to December 31, 2024. Bonds
14		which are being paid or retired by issuance, sale or delivery
15		of bonds or notes, and bonds or notes for which sufficient
16		funds have been deposited with the paying agent or trustee to
17		provide for payment of principal and interest thereon, and any
18		redemption premium, as provided in the authorizing resolution,
19		shall not be considered outstanding for the purposes of this
20		paragraph.
21		(H) The bonds and notes of the Authority shall not be
22		indebtedness of the City of Chicago, of the State, or of any
23		political subdivision of the State other than the Authority.
24		The bonds and notes of the Authority are not general
25		obligations of the State of Illinois or the City of Chicago, or
26		of any other political subdivision of the State other than the

SB2017 Enrolled - 320 - LRB102 16155 CPF 22006 b
1		Authority, and are not secured by a pledge of the full faith
2		and credit of the State of Illinois or the City of Chicago, or
3		of any other political subdivision of the State other than the
4		Authority, and the holders of bonds and notes of the Authority
5		may not require the levy or imposition by the State or the City
6		of Chicago, or any other political subdivision of the State
7		other than the Authority, of any taxes or, except as provided
8		in this Act, the application of revenues or funds of the State
9		of Illinois or the City of Chicago or any other political
10		subdivision of the State other than the Authority to the
11		payment of bonds and notes of the Authority.
12		(I) In order to provide for the payment of debt service
13		requirements (including amounts for reserve funds and to pay
14		the costs of credit enhancements) on bonds issued pursuant to
15		this Act, the Authority may provide in any trust agreement
16		securing such bonds for a pledge and assignment of its right to
17		all amounts to be received from the Illinois Sports Facilities
18		Fund and for a pledge and assignment (subject to the terms of
19		any management agreement or assistance agreement) of all taxes
20		and other amounts to be received under Section 19 of this Act
21		and may further provide by written notice to the State
22		Treasurer and State Comptroller (which notice shall constitute
23		a direction to those officers) for a direct payment of these
24		amounts to the trustee for its bondholders.
25		(J) The State of Illinois pledges to and agrees with the
26		holders of the bonds and notes of the Authority issued

SB2017 Enrolled - 321 - LRB102 16155 CPF 22006 b
1		pursuant to this Act that the State will not limit or alter the
2		rights and powers vested in the Authority by this Act so as to
3		impair the terms of any contract made by the Authority with
4		such holders or in any way impair the rights and remedies of
5		such holders until such bonds and notes, together with
6		interest thereon, with interest on any unpaid installments of
7		interest, and all costs and expenses in connection with any
8		action or proceedings by or on behalf of such holders, are
9		fully met and discharged. In addition, the State pledges to
10		and agrees with the holders of the bonds and notes of the
11		Authority issued pursuant to this Act that the State will not
12		limit or alter the basis on which State funds are to be
13		allocated, deposited and paid to the Authority as provided in
14		this Act, or the use of such funds, so as to impair the terms
15		of any such contract. The Authority is authorized to include
16		these pledges and agreements of the State in any contract with
17		the holders of bonds or notes issued pursuant to this Section.
18		Nothing in this amendatory Act of the 102nd General Assembly
19		is intended to limit or alter the rights and powers of the
20		Authority so as to impair the terms of any contract made by the
21		Authority with the holders of the bonds and notes of the
22		Authority issued pursuant to this Act.
23		(Source: P.A. 91-935, eff. 6-1-01.)
24		ARTICLE 7. LAW ENFORCEMENT TRAINING

SB2017 Enrolled - 322 - LRB102 16155 CPF 22006 b
1		Section 7-5. The Illinois Motor Vehicle Theft Prevention
2		and Insurance Verification Act is amended by adding Section
3		8.6 as follows:
4		(20 ILCS 4005/8.6 new)
5		Sec. 8.6. State Police Training and Academy Fund; Law
6		Enforcement Training Fund. Before April 1 of each year, each
7		insurer engaged in writing private passenger motor vehicle
8		insurance coverage that is included in Class 2 and Class 3 of
9		Section 4 of the Illinois Insurance Code, as a condition of its
10		authority to transact business in this State, shall collect
11		and remit to the Department of Insurance an amount equal to $4,
12		or a lesser amount determined by the Illinois Law Enforcement
13		Training Board by rule, multiplied by the insurer's total
14		earned car years of private passenger motor vehicle insurance
15		policies providing physical damage insurance coverage written
16		in this State during the preceding calendar year. Of the
17		amounts collected under this Section, the Department of
18		Insurance shall deposit 10% into the State Police Training and
19		Academy Fund and 90% into the Law Enforcement Training Fund.
20		Section 7-10. The State Finance Act is amended by adding
21		Sections 5.935, 5.936, 6z-125, and 6z-126 as follows:
22		(30 ILCS 105/5.935 new)
23		Sec. 5.935. The State Police Training and Academy Fund.

SB2017 Enrolled - 323 - LRB102 16155 CPF 22006 b
1		(30 ILCS 105/5.936 new)
2		Sec. 5.936. The Law Enforcement Training Fund.
3		(30 ILCS 105/6z-125 new)
4		Sec. 6z-125. State Police Training and Academy Fund. The
5		State Police Training and Academy Fund is hereby created as a
6		special fund in the State treasury. Moneys in the Fund shall
7		consist of: (i) 10% of the revenue from increasing the
8		insurance producer license fees, as provided under subsection
9		(a-5) of Section 500-135 of the Illinois Insurance Code; and
10		(ii) 10% of the moneys collected from auto insurance policy
11		fees under Section 8.6 of the Illinois Motor Vehicle Theft
12		Prevention and Insurance Verification Act. This Fund shall be
13		used by the Illinois State Police to fund training and other
14		State Police institutions, including, but not limited to,
15		forensic laboratories.
16		(30 ILCS 105/6z-126 new)
17		Sec. 6z-126. Law Enforcement Training Fund. The Law
18		Enforcement Training Fund is hereby created as a special fund
19		in the State treasury. Moneys in the Fund shall consist of: (i)
20		90% of the revenue from increasing the insurance producer
21		license fees, as provided under subsection (a-5) of Section
22		500-135 of the Illinois Insurance Code; and (ii) 90% of the
23		moneys collected from auto insurance policy fees under Section

SB2017 Enrolled - 324 - LRB102 16155 CPF 22006 b
1		8.6 of the Illinois Motor Vehicle Theft Prevention and
2		Insurance Verification Act. This Fund shall be used by the
3		Illinois Law Enforcement Training and Standards Board to fund
4		law enforcement certification compliance and the development
5		and provision of basic courses by Board-approved academics,
6		and in-service courses by approved academies.
7		Section 7-15. The Illinois Insurance Code is amended by
8		changing Section 500-135 as follows:
9		(215 ILCS 5/500-135)
10		(Section scheduled to be repealed on January 1, 2027)
11		Sec. 500-135. Fees.
12		(a) The fees required by this Article are as follows:
13		(1) a fee of $215 $180 for a person who is a resident
14		of Illinois, and $380 $250 for a person who is not a
15		resident of Illinois, payable once every 2 years for an
16		insurance producer license;
17		(2) a fee of $50 for the issuance of a temporary
18		insurance producer license;
19		(3) a fee of $150 payable once every 2 years for a
20		business entity;
21		(4) an annual $50 fee for a limited line producer
22		license issued under items (1) through (8) of subsection
23		(a) of Section 500-100;
24		(5) a $50 application fee for the processing of a

SB2017 Enrolled - 325 - LRB102 16155 CPF 22006 b
1		request to take the written examination for an insurance
2		producer license;
3		(6) an annual registration fee of $1,000 for
4		registration of an education provider;
5		(7) a certification fee of $50 for each certified
6		pre-licensing or continuing education course and an annual
7		fee of $20 for renewing the certification of each such
8		course;
9		(8) a fee of $215 $180 for a person who is a resident
10		of Illinois, and $380 $250 for a person who is not a
11		resident of Illinois, payable once every 2 years for a car
12		rental limited line license;
13		(9) a fee of $200 payable once every 2 years for a
14		limited lines license other than the licenses issued under
15		items (1) through (8) of subsection (a) of Section
16		500-100, a car rental limited line license, or a
17		self-service storage facility limited line license;
18		(10) a fee of $50 payable once every 2 years for a
19		self-service storage facility limited line license.
20		(a-5) Beginning on July 1, 2021, an amount equal to the
21		additional amount of revenue collected under paragraphs (1)
22		and (8) of subsection (a) as a result of the increase in the
23		fees under this amendatory Act of the 102nd General Assembly
24		shall be transferred annually, with 10% of that amount paid
25		into the State Police Training and Academy Fund and 90% of that
26		amount paid into the Law Enforcement Training Fund.

SB2017 Enrolled - 326 - LRB102 16155 CPF 22006 b
1		(b) Except as otherwise provided, all fees paid to and
2		collected by the Director under this Section shall be paid
3		promptly after receipt thereof, together with a detailed
4		statement of such fees, into a special fund in the State
5		Treasury to be known as the Insurance Producer Administration
6		Fund. The moneys deposited into the Insurance Producer
7		Administration Fund may be used only for payment of the
8		expenses of the Department in the execution, administration,
9		and enforcement of the insurance laws of this State, and shall
10		be appropriated as otherwise provided by law for the payment
11		of those expenses with first priority being any expenses
12		incident to or associated with the administration and
13		enforcement of this Article.
14		(Source: P.A. 98-159, eff. 8-2-13.)
15		ARTICLE 8. INVEST IN KIDS
16		Section 8-5. The Illinois Administrative Procedure Act is
17		amended by adding Section 5-45.13 as follows:
18		(5 ILCS 100/5-45.13 new)
19		Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To
20		provide for the expeditious and timely implementation of the
21		changes made to Sections 5 and 10 of, and the addition of
22		Section 7.5 to, the Invest in Kids Act by this amendatory Act
23		of the 102nd General Assembly, emergency rules implementing

SB2017 Enrolled - 327 - LRB102 16155 CPF 22006 b
1		the changes made to Sections 5 and 10 of, and the addition of
2		Section 7.5 to, the Invest in Kids Act by this amendatory Act
3		of the 102nd General Assembly may be adopted by the Department
4		of Revenue in accordance with Section 5-45. The adoption of
5		emergency rules authorized by Section 5-45 and this Section is
6		deemed to be necessary for the public interest, safety, and
7		welfare.
8		This Section is repealed one year after the effective date
9		of this amendatory Act of the 102nd General Assembly.
10		Section 8-10. The Invest in Kids Act is amended by
11		changing Sections 5, 10, and 65 and by adding Section 7.5 as
12		follows:
13		(35 ILCS 40/5)
14		(Section scheduled to be repealed on January 1, 2024)
15		Sec. 5. Definitions. As used in this Act:
16		"Authorized contribution" means the contribution amount
17		that is listed on the contribution authorization certificate
18		issued to the taxpayer.
19		"Board" means the State Board of Education.
20		"Contribution" means a donation made by the taxpayer
21		during the taxable year for providing scholarships as provided
22		in this Act.
23		"Custodian" means, with respect to eligible students, an
24		Illinois resident who is a parent or legal guardian of the

SB2017 Enrolled - 328 - LRB102 16155 CPF 22006 b
1		eligible student or students.
2		"Department" means the Department of Revenue.
3		"Eligible student" means a child who:
4		(1) is a member of a household whose federal adjusted
5		gross income the year before he or she initially receives
6		a scholarship under this program, as determined by the
7		Department, does not exceed 300% of the federal poverty
8		level and, once the child receives a scholarship, does not
9		exceed 400% of the federal poverty level;
10		(2) is eligible to attend a public elementary school
11		or high school in Illinois in the semester immediately
12		preceding the semester for which he or she first receives
13		a scholarship or is starting school in Illinois for the
14		first time when he or she first receives a scholarship;
15		and
16		(3) resides in Illinois while receiving a scholarship.
17		"Family member" means a parent, child, or sibling, whether
18		by whole blood, half blood, or adoption; spouse; or stepchild.
19		"Focus district" means a school district which has a
20		school that is either (i) a school that has one or more
21		subgroups in which the average student performance is at or
22		below the State average for the lowest 10% of student
23		performance in that subgroup or (ii) a school with an average
24		graduation rate of less than 60% and not identified for
25		priority.
26		"Jointly administered CTE program" means a program or set

SB2017 Enrolled - 329 - LRB102 16155 CPF 22006 b
1		of programs within a non-public school located in Illinois, as
2		determined by the State Board of Education pursuant to Section
3		7.5 of this Act.
4		"Necessary costs and fees" includes the customary charge
5		for instruction and use of facilities in general and the
6		additional fixed fees charged for specified purposes that are
7		required generally of non-scholarship recipients for each
8		academic period for which the scholarship applicant actually
9		enrolls, including costs associated with student assessments,
10		but does not include fees payable only once and other
11		contingent deposits that are refundable in whole or in part.
12		The Board may prescribe, by rules consistent with this Act,
13		detailed provisions concerning the computation of necessary
14		costs and fees.
15		"Scholarship granting organization" means an entity that:
16		(1) is exempt from taxation under Section 501(c)(3) of
17		the Internal Revenue Code;
18		(2) uses at least 95% of the qualified contributions
19		received during a taxable year for scholarships;
20		(3) provides scholarships to students according to the
21		guidelines of this Act;
22		(4) deposits and holds qualified contributions and any
23		income derived from qualified contributions in an account
24		that is separate from the organization's operating fund or
25		other funds until such qualified contributions or income
26		are withdrawn for use; and

SB2017 Enrolled - 330 - LRB102 16155 CPF 22006 b
1		(5) is approved to issue certificates of receipt.
2		"Technical academy" means a non-public school located in
3		Illinois that: (1) registers with the Board pursuant to
4		Section 2-3.25 of the School Code; and (2) operates or will
5		operate a jointly administered CTE program as the primary
6		focus of the school. To maintain its status as a technical
7		academy, the non-public school must obtain recognition from
8		the Board pursuant to Section 2-3.25o of the School Code
9		within 2 calendar years of its registration with the Board.
10		"Qualified contribution" means the authorized contribution
11		made by a taxpayer to a scholarship granting organization for
12		which the taxpayer has received a certificate of receipt from
13		such organization.
14		"Qualified school" means a non-public school located in
15		Illinois and recognized by the Board pursuant to Section
16		2-3.25o of the School Code.
17		"Scholarship" means an educational scholarship awarded to
18		an eligible student to attend a qualified school of their
19		custodians' choice in an amount not exceeding the necessary
20		costs and fees to attend that school.
21		"Taxpayer" means any individual, corporation, partnership,
22		trust, or other entity subject to the Illinois income tax. For
23		the purposes of this Act, 2 individuals filing a joint return
24		shall be considered one taxpayer.
25		(Source: P.A. 100-465, eff. 8-31-17.)

SB2017 Enrolled - 331 - LRB102 16155 CPF 22006 b
1		(35 ILCS 40/7.5 new)
2		Sec. 7.5. Determination of jointly-administered CTE
3		programs.
4		(a) Upon its own motion, or upon petition from a qualified
5		school or technical academy, the State Board of Education
6		shall determine whether a program or set of programs offered
7		or proposed by a qualified school or technical academy
8		provides coursework and training in career and technical
9		education pathways aligned to industry-recognized
10		certifications and credentials. The State Board of Education
11		shall make that determination based upon whether the
12		industry-recognized certifications or credentials that are the
13		focus of a qualified school or technical academy's coursework
14		and training program or set of programs (i) are associated
15		with an occupation determined to fall under the LEADING or
16		EMERGING priority sectors as determined through Illinois'
17		Workforce Innovation and Opportunity Act Unified State Plan
18		and (ii) provide wages that are at least 70% of the average
19		annual wage in the State, as determined by the United States
20		Bureau of Labor Statistics.
21		(b) The State Board of Education shall publish a list of
22		approved jointly administered CTE programs on its website and
23		otherwise make that list available to the public. A qualified
24		school or technical academy may petition the State Board of
25		Education to obtain a determination that a proposed program or
26		set of programs that it seeks to offer qualifies as a jointly

SB2017 Enrolled - 332 - LRB102 16155 CPF 22006 b
1		administered CTE program under subsection (a) of this Section.
2		A petitioner shall file one original petition in the form
3		provided by the State Board of Education and in the manner
4		specified by the State Board of Education. The petitioner may
5		withdraw his or her petition by submitting a written statement
6		to the State Board of Education indicating withdrawal. The
7		State Board of Education shall approve or deny a petition
8		within 180 days of its submission and, upon approval, shall
9		proceed to add the program or set of programs to the list of
10		approved jointly administered CTE programs. The approval or
11		denial of any petition is a final decision of the Board,
12		subject to judicial review under the Administrative Review
13		Law. Jurisdiction and venue are vested in the circuit court.
14		(c) The State Board of Education shall evaluate the
15		approved jointly administered CTE programs under this Section
16		once every 5 years. At this time, the State Board of Education
17		shall determine whether these programs continue to meet the
18		requirements set forth in subsection (a) of this Section.
19		(35 ILCS 40/10)
20		(Section scheduled to be repealed on January 1, 2024)
21		Sec. 10. Credit awards.
22		(a) The Department shall award credits against the tax
23		imposed under subsections (a) and (b) of Section 201 of the
24		Illinois Income Tax Act to taxpayers who make qualified
25		contributions. For contributions made under this Act, the

SB2017 Enrolled - 333 - LRB102 16155 CPF 22006 b
1		credit shall be equal to 75% of the total amount of qualified
2		contributions made by the taxpayer during a taxable year, not
3		to exceed a credit of $1,000,000 per taxpayer.
4		(b) The aggregate amount of all credits the Department may
5		award under this Act in any calendar year may not exceed
6		$75,000,000.
7		(c) Contributions made by corporations (including
8		Subchapter S corporations), partnerships, and trusts under
9		this Act may not be directed to a particular subset of schools,
10		a particular school, a particular group of students, or a
11		particular student. Contributions made by individuals under
12		this Act may be directed to a particular subset of schools or a
13		particular school but may not be directed to a particular
14		group of students or a particular student.
15		(d) No credit shall be taken under this Act for any
16		qualified contribution for which the taxpayer claims a federal
17		income tax deduction.
18		(e) Credits shall be awarded in a manner, as determined by
19		the Department, that is geographically proportionate to
20		enrollment in recognized non-public schools in Illinois. If
21		the cap on the aggregate credits that may be awarded by the
22		Department is not reached by June 1 of a given year, the
23		Department shall award remaining credits on a first-come,
24		first-served basis, without regard to the limitation of this
25		subsection.
26		(f) Credits awarded for donations made to a technical

SB2017 Enrolled - 334 - LRB102 16155 CPF 22006 b
1		academy shall be awarded without regard to subsection (e), but
2		shall not exceed 15% of the annual statewide program cap. For
3		the purposes of this subsection, "technical academy" means a
4		technical academy that is registered with the Board within 30
5		days after the effective date of this amendatory Act of the
6		102nd General Assembly.
7		(Source: P.A. 100-465, eff. 8-31-17.)
8		(35 ILCS 40/65)
9		(Section scheduled to be repealed on January 1, 2024)
10		Sec. 65. Credit period; repeal.
11		(a) A taxpayer may take a credit under this Act for tax
12		years beginning on or after January 1, 2018 and ending before
13		January 1, 2024 2023. A taxpayer may not take a credit pursuant
14		to this Act for tax years beginning on or after January 1, 2024
15		2023.
16		(b) This Act is repealed on January 1, 2025 2024.
17		(Source: P.A. 100-465, eff. 8-31-17.)
18		ARTICLE 9. STATE TREASURER'S CAPITAL FUND
19		Section 9-5. The State Treasurer Act is amended by
20		changing Section 35 as follows:
21		(15 ILCS 505/35)
22		Sec. 35. State Treasurer may purchase real property.

SB2017 Enrolled - 335 - LRB102 16155 CPF 22006 b
1		(a) Subject to the provisions of the Public Contract Fraud
2		Act, the State Treasurer, on behalf of the State of Illinois,
3		is authorized during State fiscal years 2019 and 2020 to
4		acquire real property located in the City of Springfield,
5		Illinois which the State Treasurer deems necessary to properly
6		carry out the powers and duties vested in him or her. Real
7		property acquired under this Section may be acquired subject
8		to any third party interests in the property that do not
9		prevent the State Treasurer from exercising the intended
10		beneficial use of such property.
11		(b) Subject to the provisions of the Treasurer's
12		Procurement Rules, which shall be substantially in accordance
13		with the requirements of the Illinois Procurement Code, the
14		State Treasurer may:
15		(1) enter into contracts relating to construction,
16		reconstruction or renovation projects for any such
17		buildings or lands acquired pursuant to subsection
18		paragraph (a); and
19		(2) equip, lease, operate and maintain those grounds,
20		buildings and facilities as may be appropriate to carry
21		out his or her statutory purposes and duties.
22		(c) The State Treasurer may enter into agreements with any
23		person with respect to the use and occupancy of the grounds,
24		buildings, and facilities of the State Treasurer, including
25		concession, license, and lease agreements on terms and
26		conditions as the State Treasurer determines and in accordance

SB2017 Enrolled - 336 - LRB102 16155 CPF 22006 b
1		with the procurement processes for the Office of the State
2		Treasurer, which shall be substantially in accordance with the
3		requirements of the Illinois Procurement Code.
4		(d) The exercise of the authority vested in the Treasurer
5		by this Section is subject to the appropriation of the
6		necessary funds.
7		(e) State Treasurer's Capital Fund.
8		(1) The State Treasurer's Capital Fund is created as a
9		trust fund in the State treasury. Moneys in the Fund shall
10		be utilized by the State Treasurer in the exercise of the
11		authority vested in the Treasurer by subsection (b) of
12		this Section. All interest earned by the investment or
13		deposit of moneys accumulated in the Fund shall be
14		deposited into the Fund.
15		(2) Moneys in the State Treasurer's Capital Fund are
16		subject to appropriation by the General Assembly.
17		(3) The State Treasurer may transfer amounts from the
18		State Treasurer's Administrative Fund and from the
19		Unclaimed Property Trust Fund to the State Treasurer's
20		Capital Fund. In no fiscal year may the total of such
21		transfers exceed $250,000. The State Treasurer may accept
22		gifts, grants, donations, federal funds, or other revenues
23		or transfers for deposit into the State Treasurer's
24		Capital Fund.
25		(4) After the effective date of this amendatory Act of
26		the 102nd General Assembly and prior to July 1, 2022 the

SB2017 Enrolled - 337 - LRB102 16155 CPF 22006 b
1		State Treasurer and State Comptroller shall transfer from
2		the CDB Special Projects Fund to the State Treasurer's
3		Capital Fund an amount equal to the unexpended balance of
4		funds transferred by the State Treasurer to the CDB
5		Special Projects Fund in 2019 and 2020 pursuant to an
6		intergovernmental agreement between the State Treasurer
7		and the Capital Development Board.
8		(Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.)
9		Section 9-10. The State Finance Act is amended by adding
10		Section 5.940 as follows:
11		(30 ILCS 105/5.940 new)
12		Sec. 5.940. The State Treasurer's Capital Fund.
13		ARTICLE 10. AMENDATORY PROVISIONS
14		Section 10-5. The Illinois Administrative Procedure Act is
15		amended by adding Section 5-45.12 as follows:
16		(5 ILCS 100/5-45.12 new)
17		Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine
18		Incentive Public Health Promotion. To provide for the
19		expeditious and timely implementation of the Coronavirus
20		Vaccine Incentive Public Health Promotion authorized by this
21		amendatory Act of the 102nd General Assembly in Section 21.14

SB2017 Enrolled - 338 - LRB102 16155 CPF 22006 b
1		of the Illinois Lottery Law and Section 2310-628 of the
2		Department of Public Health Powers and Duties Law, emergency
3		rules implementing the public health promotion may be adopted
4		by the Department of the Lottery and the Department of Public
5		Health in accordance with Section 5-45. The adoption of
6		emergency rules authorized by Section 5-45 and this Section is
7		deemed to be necessary for the public interest, safety, and
8		welfare.
9		This Section is repealed one year after the effective date
10		of this amendatory Act of the 102nd General Assembly.
11		Section 10-10. The Department of Commerce and Economic
12		Opportunity Law of the Civil Administrative Code of Illinois
13		is amended by changing Section 605-415 and by adding Sections
14		605-418 and 605-1065 as follows:
15		(20 ILCS 605/605-415)
16		Sec. 605-415. Job Training and Economic Development Grant
17		Program.
18		(a) Legislative findings. The General Assembly finds that:
19		(1) Despite the large number of unemployed job
20		seekers, many employers are having difficulty matching the
21		skills they require with the skills of workers; a similar
22		problem exists in industries where overall employment may
23		not be expanding but there is an acute need for skilled
24		workers in particular occupations.

SB2017 Enrolled - 339 - LRB102 16155 CPF 22006 b
1		(2) The State of Illinois should foster local economic
2		development by linking the job training of unemployed
3		disadvantaged citizens with the workforce needs of local
4		business and industry.
5		(3) Employers often need assistance in developing
6		training resources that will provide work opportunities
7		for individuals that are under-represented and or have
8		barriers to participating in the workforce disadvantaged
9		populations.
10		(b) Definitions. As used in this Section:
11		"Eligible Entities" means employers, private nonprofit
12		organizations (which may include a faith-based organization)
13		federal Workforce Innovation and Opportunity Act (WIOA)
14		administrative entities, Community Action Agencies, industry
15		associations, and public or private educational institutions,
16		that have demonstrated expertise and effectiveness in
17		administering workforce development programs.
18		"Target population" means persons who are unemployed,
19		under-employed, or under-represented that have one or more
20		barriers to employment as defined for "individual with a
21		barrier to employment" in the federal Workforce Innovation and
22		Opportunity Act ("WIOA"), 29 U.S.C. 3102(24).
23		"Eligible Training Provider" means an organization, such
24		as a public or private college or university, an industry
25		association, registered apprenticeship program or a
26		community-based organization that is approved to provide

SB2017 Enrolled - 340 - LRB102 16155 CPF 22006 b
1		training services by the appropriate accrediting body.
2		"Barrier Reduction Funding" means flexible funding through
3		a complementary grant agreement, contract, or budgetary line
4		to increase family stability and job retention by covering
5		accumulated emergency costs for basic needs, such as
6		housing-related expenses (rent, utilities, etc.),
7		transportation, child care, digital technology needs,
8		education needs, mental health services, substance abuse
9		services, income support, and work-related supplies that are
10		not typically covered by programmatic supportive services.
11		"Youth" means an individual aged 16-24 who faces one or
12		more barriers to education, training, and employment.
13		"Community based provider" means a not-for-profit
14		organization, with local boards of directors, that directly
15		provides job training services.
16		"Disadvantaged persons" has the same meaning as in Titles
17		II-A and II-C of the federal Job Training Partnership Act.
18		"Training partners" means a community-based provider and
19		one or more employers who have established training and
20		placement linkages.
21		(c) The Job Training and Economic Development (JTED) Grant
22		Program may leverage funds from lump sum appropriations with
23		an aligning purpose and funds appropriated specifically for
24		the JTED program. Expenditures from an appropriation of funds
25		from the State CURE Fund shall be for purposes permitted by
26		Section 9901 of the American Rescue Plan Act of 2021, and all

SB2017 Enrolled - 341 - LRB102 16155 CPF 22006 b
1		related federal guidance. The Director shall make grants to
2		Eligible Entities as described in this section. The grants
3		shall be made to support the following:
4		(1) Creating customized training with employers to
5		support, train, and employ individuals in the targeted
6		population for this program including the unemployed,
7		under-employed, or under-represented that have one or more
8		barriers to employment.
9		(2) Coordinating partnerships between Eligible
10		Entities, employers, and educational entities, to develop
11		and operate regional or local strategies for in-demand
12		industries identified in the Department's 5-year Economic
13		Plan and the State's WIOA Unified Plan. These strategies
14		must be part of a career pathway for demand occupations
15		that result in certification or credentials for the
16		targeted populations.
17		(3) Leveraging funding from a Barrier Reduction Fund
18		to provide supportive services (e.g. transportation, child
19		care, mental health services, substance abuse services,
20		and income support) for targeted populations including
21		youth participants in workforce development programs to
22		assist with a transition to post-secondary education or
23		full-time employment and a career.
24		(4) Establishing policies for resource and service
25		coordination and to provide funding for services that
26		attempt to reduce employment barriers such as

SB2017 Enrolled - 342 - LRB102 16155 CPF 22006 b
1		housing-related expenses (rent, utilities, etc.), child
2		care, digital technology needs, counseling, relief from
3		fines and fees, education needs, and work-related supplies
4		that are not typically covered by programmatic supportive
5		services.
6		(5) Developing work-based learning and subsidized (or
7		"transitional") employment opportunities with employers,
8		to support the target populations including youth that
9		require on-the-job experience to gain employability
10		skills, work history, and a network to enter the
11		workforce.
12		(6) Using funding for case management support,
13		subsidies for employee wages, and grants to eligible
14		entities in each region, as feasible, to administer
15		transitional job training programs.
16		(c) From funds appropriated for that purpose, the
17		Department of Commerce and Economic Opportunity shall
18		administer a Job Training and Economic Development Grant
19		Program. The Director shall make grants to community-based
20		providers. The grants shall be made to support the following:
21		(1) Partnerships between community-based providers and
22		employers for the customized training of existing
23		low-skilled, low-wage employees and newly hired
24		disadvantaged persons.
25		(2) Partnerships between community-based providers and
26		employers to develop and operate training programs that

SB2017 Enrolled - 343 - LRB102 16155 CPF 22006 b
1		link the work force needs of local industry with the job
2		training of disadvantaged persons.
3		(d) For projects created under paragraph (1) of subsection
4		(c):
5		(1) The Department shall give a priority to projects
6		that include an in-kind match by an employer in
7		partnership with an Eligible Entity a community-based
8		provider and projects that use instructional materials and
9		training instructors directly used in the specific
10		industry sector of the partnership employer.
11		(2) Participating employers should be active
12		participants in identifying the skills needed for their
13		jobs to ensure the training is appropriate for the
14		targeted populations.
15		(3) Eligible entities shall assess the employment
16		barriers and needs of local residents and work in
17		partnership with Local Workforce Innovation Areas and
18		local economic development organizations to identify the
19		priority workforce needs of the local industries. These
20		must align with the WIOA Unified, Regional, and Local
21		level plans as well as the Department's 5-year Economic
22		Plan.
23		(4) Eligible Entities and Eligible Training Providers
24		shall work together to design programs with maximum
25		benefits to local disadvantaged persons and local
26		employers.

SB2017 Enrolled - 344 - LRB102 16155 CPF 22006 b
1		(5) Employers must be involved in identifying specific
2		skill-training needs, planning curriculum, assisting in
3		training activities, providing job opportunities, and
4		coordinating job retention for people hired after training
5		through this program and follow-up support.
6		(6) Eligible Entities shall serve persons who are
7		unemployed, under-employed, or under-represented and that
8		have one or more barriers to employment.
9		(e) The Department may make available Barrier Reduction
10		Funding to support complementary workforce development and job
11		training efforts.
12		(2) The partnership employer must be an active
13		participant in the curriculum development and train
14		primarily disadvantaged populations.
15		(e) For projects created under paragraph (2) of subsection
16		(c):
17		(1) Community based organizations shall assess the
18		employment barriers and needs of local residents and work
19		in partnership with local economic development
20		organizations to identify the priority workforce needs of
21		the local industry.
22		(2) Training partners (that is, community-based
23		organizations and employers) shall work together to design
24		programs with maximum benefits to local disadvantaged
25		persons and local employers.
26		(3) Employers must be involved in identifying specific

SB2017 Enrolled - 345 - LRB102 16155 CPF 22006 b
1		skill-training needs, planning curriculum, assisting in
2		training activities, providing job opportunities, and
3		coordinating job retention for people hired after training
4		through this program and follow-up support.
5		(4) The community-based organizations shall serve
6		disadvantaged persons, including welfare recipients.
7		(f) The Department shall adopt rules for the grant program
8		and shall create a competitive application procedure for those
9		grants to be awarded beginning in fiscal year 2022. Grants
10		shall be awarded and performance measured based on criteria
11		set forth in Notices of Funding Opportunity. 1998. Grants
12		shall be based on a performance based contracting system. Each
13		grant shall be based on the cost of providing the training
14		services and the goals negotiated and made a part of the
15		contract between the Department and the training partners. The
16		goals shall include the number of people to be trained, the
17		number who stay in the program, the number who complete the
18		program, the number who enter employment, their wages, and the
19		number who retain employment. The level of success in
20		achieving employment, wage, and retention goals shall be a
21		primary consideration for determining contract renewals and
22		subsequent funding levels. In setting the goals, due
23		consideration shall be given to the education, work
24		experience, and job readiness of the trainees; their barriers
25		to employment; and the local job market. Periodic payments
26		under the contracts shall be based on the degree to which the

SB2017 Enrolled - 346 - LRB102 16155 CPF 22006 b
1		relevant negotiated goals have been met during the payment
2		period.
3		(Source: P.A. 94-793, eff. 5-19-06.)
4		(20 ILCS 605/605-418 new)
5		Sec. 605-418. The Research in Illinois to Spur Economic
6		Recovery Program.
7		(a) There is established the Research in Illinois to Spur
8		Economic Recovery (RISE) program to be administered by the
9		Department for the purpose of responding to the negative
10		economic impacts of the COVID-19 public health emergency by
11		spurring strategic economic growth and recovery in distressed
12		industries and regions.
13		(b) The RISE Program shall provide for:
14		(1) Statewide post-COVID-19 research and planning. The
15		Department shall conduct research on post-COVID-19 trends
16		in key industries of focus for Illinois impacted by the
17		COVID-19 public health emergency. The Department will
18		complete an assessment of regional economies within the
19		state with the goal of answering:
20		(A) How have prominent industries in each region
21		of Illinois been impacted by COVID-19?
22		(B) Where in Illinois are the key assets to
23		leverage for investment?
24		(C) What is the status of existing regional
25		planning efforts throughout the state?

SB2017 Enrolled - 347 - LRB102 16155 CPF 22006 b
1		(D) What regional infrastructure investments might
2		spur new economic development?
3		(E) What are the needs in terms of access to
4		capital, business attraction, and community
5		cooperation that need more investment?
6		(2) Support for regional and local planning, primarily
7		in economically distressed areas. The RISE Program will
8		fund grants to local governmental units and regional
9		economic development organizations to update outdated
10		economic plans or prepare new ones to improve alignment
11		with a statewide COVID-19 economic recovery. Grants will
12		be prioritized for research in regions and localities
13		which are most economically distressed, as determined by
14		the Department.
15		(3) Support statewide and regional efforts to improve
16		the efficacy of economic relief programs. Adding to the
17		research and planning effort, contracts, grants, and
18		awards may be released to support efficacy review efforts
19		of existing or proposed economic relief programs at the
20		state and regional level. This includes conducting data
21		analysis, targeted consumer outreach, and research
22		improvements to data or technology infrastructure.
23		(4) RISE implementation grants. The Department will
24		prioritize grantmaking to establish initiatives, launch
25		pilot projects, or make capital investments that are
26		identified through research and planning efforts

SB2017 Enrolled - 348 - LRB102 16155 CPF 22006 b
1		undertaken pursuant to paragraphs (1) through (3).
2		Implementation efforts may also include investment in
3		quality of life amenities and strategic
4		national/international outreach to increase available
5		workforce in areas of need.
6		(c) The RISE Program may leverage funds from lump sum
7		appropriations with an aligning purpose and funds appropriated
8		specifically for the RISE Program. Expenditures from an
9		appropriation of funds from the State CURE Fund shall be for
10		purposes permitted by Section 9901 of the American Rescue Plan
11		Act of 2021 and all related federal guidance.
12		(20 ILCS 605/605-1065 new)
13		Sec. 605-1065. American Rescue Plan Capital Assets Program
14		(or ARPCAP). From funds appropriated, directly or indirectly,
15		from moneys received by the State from the Coronavirus State
16		Fiscal Recovery Fund, the Department shall expend funds for
17		grants, contracts, and loans to eligible recipients for
18		purposes permitted by Section 9901 of the American Rescue Plan
19		Act of 2021 and all related federal guidance.
20		Section 10-15. The Illinois Promotion Act is amended by
21		changing Section 8a as follows:
22		(20 ILCS 665/8a) (from Ch. 127, par. 200-28a)
23		Sec. 8a. Tourism grants and loans.

SB2017 Enrolled - 349 - LRB102 16155 CPF 22006 b
1		(1) The Department is authorized to make grants and loans,
2		subject to appropriations by the General Assembly for this
3		purpose from the Tourism Promotion Fund, to counties,
4		municipalities, local promotion groups, not-for-profit
5		organizations, or for-profit businesses for the development or
6		improvement of tourism attractions in Illinois. Individual
7		grants and loans shall not exceed $1,000,000 and shall not
8		exceed 50% of the entire amount of the actual expenditures for
9		the development or improvement of a tourist attraction.
10		Agreements for loans made by the Department pursuant to this
11		subsection may contain provisions regarding term, interest
12		rate, security as may be required by the Department and any
13		other provisions the Department may require to protect the
14		State's interest.
15		(2) From appropriations to the Department from the State
16		CURE fund for this purpose, the Department shall establish
17		Tourism Attraction grants for purposes outlined in subsection
18		(1). Grants under this subsection shall not exceed $1,000,000
19		but may exceed 50% of the entire amount of the actual
20		expenditure for the development or improvement of a tourist
21		attraction, including but not limited to festivals.
22		Expenditures of such funds shall be in accordance with the
23		permitted purposes under Section 9901 of the American Rescue
24		Plan Act of 2021 and all related federal guidance. (Blank).
25		(Source: P.A. 94-91, eff. 7-1-05.)

SB2017 Enrolled - 350 - LRB102 16155 CPF 22006 b
1		Section 10-20. The Illinois Lottery Law is amended by
2		adding Section 21.14 as follows:
3		(20 ILCS 1605/21.14 new)
4		Sec. 21.14. The Coronavirus Vaccine Incentive Public
5		Health Promotion.
6		(a) As a response to the COVID-19 public health emergency,
7		and notwithstanding any other provision of law to the
8		contrary, the Department, in coordination with the Department
9		of Public Health, may develop and offer a promotion and award
10		prizes for the purpose of encouraging Illinois residents to be
11		vaccinated against coronavirus disease 2019 (COVID-19). The
12		promotion will be structured as determined jointly by the
13		Department and the Department of Public Health. The promotion
14		will be aimed at Illinois residents receiving COVID-19
15		vaccinations. A portion of the promotion may include
16		scholarships or educational awards for the benefit of minors.
17		(b) The promotion may commence as soon as practical, as
18		determined by the Department and the Department of Public
19		Health. The form, operation, administration, parameters and
20		duration of the promotion shall be governed by this Section,
21		by Section 2310-628 of the Department of Public Health Powers
22		and Duties Law, and by rules adopted by the Department and the
23		Department of Public Health, including emergency rules
24		pursuant to Section 5-45 of the Illinois Administrative
25		Procedure Act.

SB2017 Enrolled - 351 - LRB102 16155 CPF 22006 b
1		(c) The Department may use the State Lottery Fund for
2		expenses incurred in awarding prizes and administering the
3		promotion. A maximum of $7,000,000 from the State Lottery Fund
4		may be used for prizes awarded to adults 18 and older through
5		the promotion.
6		(d) The State Lottery Fund may be reimbursed for amounts
7		actually used for expenses incurred in awarding prizes and
8		administering the promotion from amounts in the State CURE
9		Fund.
10		(e) The funds expended and reimbursed under this section
11		are separate and apart from the priority order established in
12		Sections 9.1 and 9.2 of this Act.
13		(f) This Section is repealed one year after the effective
14		date of this amendatory Act of the 102nd General Assembly.
15		Section 10-25. The Department of Public Health Powers and
16		Duties Law of the Civil Administrative Code of Illinois is
17		amended by adding Section 2310-628 as follows:
18		(20 ILCS 2310/2310-628 new)
19		Sec. 2310-628. The Coronavirus Vaccine Incentive Public
20		Health Promotion.
21		(a) As a response to the COVID-19 public health emergency,
22		and notwithstanding any other provision of law to the
23		contrary, the Department, in coordination with the Department
24		of the Lottery, may develop and offer a promotion and award

SB2017 Enrolled - 352 - LRB102 16155 CPF 22006 b
1		prizes for the purpose of encouraging Illinois residents to be
2		vaccinated against coronavirus disease 2019 (COVID-19). The
3		promotion will be structured as determined jointly by the
4		Department and the Department of the Lottery. The promotion
5		will be aimed at Illinois residents receiving COVID-19
6		vaccinations. A portion of the promotion may include
7		scholarships or educational awards for the benefit of minors.
8		(b) The promotion may commence as soon as practical, as
9		determined by the Department and the Department of the
10		Lottery. The form, operation, administration, parameters and
11		duration of the promotion shall be governed by this Section,
12		by Section 21.14 of the Illinois Lottery Law, and by rules
13		adopted by the Department and the Department of Public Health,
14		including emergency rules pursuant to Section 5-45 of the
15		Illinois Administrative Procedure Act.
16		(c) The Department may use funds appropriated to it for
17		use in promoting vaccination for expenses incurred in awarding
18		prizes and administering the promotion. A maximum of
19		$3,000,000 from such appropriated funds may be used for prizes
20		awarded through the promotion for scholarships and educational
21		awards.
22		(d) If any other state fund is used to pay for expenses
23		incurred in awarding prizes and administering the promotion,
24		such fund may be reimbursed for amounts actually expended
25		therefrom for such expenses from amounts in the State CURE
26		Fund.

SB2017 Enrolled - 353 - LRB102 16155 CPF 22006 b
1		(e) This Section is repealed one year after the effective
2		date of this amendatory Act of the 102nd General Assembly.
3		Section 10-35. The Metropolitan Pier and Exposition
4		Authority Act is amended by changing Sections 5, 5.6, and 18 as
5		follows:
6		(70 ILCS 210/5) (from Ch. 85, par. 1225)
7		Sec. 5. The Metropolitan Pier and Exposition Authority
8		shall also have the following rights and powers:
9		(a) To accept from Chicago Park Fair, a corporation,
10		an assignment of whatever sums of money it may have
11		received from the Fair and Exposition Fund, allocated by
12		the Department of Agriculture of the State of Illinois,
13		and Chicago Park Fair is hereby authorized to assign, set
14		over and transfer any of those funds to the Metropolitan
15		Pier and Exposition Authority. The Authority has the right
16		and power hereafter to receive sums as may be distributed
17		to it by the Department of Agriculture of the State of
18		Illinois from the Fair and Exposition Fund pursuant to the
19		provisions of Sections 5, 6i, and 28 of the State Finance
20		Act. All sums received by the Authority shall be held in
21		the sole custody of the secretary-treasurer of the
22		Metropolitan Pier and Exposition Board.
23		(b) To accept the assignment of, assume and execute
24		any contracts heretofore entered into by Chicago Park

SB2017 Enrolled - 354 - LRB102 16155 CPF 22006 b
1		Fair.
2		(c) To acquire, own, construct, equip, lease, operate
3		and maintain grounds, buildings and facilities to carry
4		out its corporate purposes and duties, and to carry out or
5		otherwise provide for the recreational, cultural,
6		commercial or residential development of Navy Pier, and to
7		fix and collect just, reasonable and nondiscriminatory
8		charges for the use thereof. The charges so collected
9		shall be made available to defray the reasonable expenses
10		of the Authority and to pay the principal of and the
11		interest upon any revenue bonds issued by the Authority.
12		The Authority shall be subject to and comply with the Lake
13		Michigan and Chicago Lakefront Protection Ordinance, the
14		Chicago Building Code, the Chicago Zoning Ordinance, and
15		all ordinances and regulations of the City of Chicago
16		contained in the following Titles of the Municipal Code of
17		Chicago: Businesses, Occupations and Consumer Protection;
18		Health and Safety; Fire Prevention; Public Peace, Morals
19		and Welfare; Utilities and Environmental Protection;
20		Streets, Public Ways, Parks, Airports and Harbors;
21		Electrical Equipment and Installation; Housing and
22		Economic Development (only Chapter 5-4 thereof); and
23		Revenue and Finance (only so far as such Title pertains to
24		the Authority's duty to collect taxes on behalf of the
25		City of Chicago).
26		(d) To enter into contracts treating in any manner

SB2017 Enrolled - 355 - LRB102 16155 CPF 22006 b
1		with the objects and purposes of this Act.
2		(e) To lease any buildings to the Adjutant General of
3		the State of Illinois for the use of the Illinois National
4		Guard or the Illinois Naval Militia.
5		(f) To exercise the right of eminent domain by
6		condemnation proceedings in the manner provided by the
7		Eminent Domain Act, including, with respect to Site B
8		only, the authority to exercise quick take condemnation by
9		immediate vesting of title under Article 20 of the Eminent
10		Domain Act, to acquire any privately owned real or
11		personal property and, with respect to Site B only, public
12		property used for rail transportation purposes (but no
13		such taking of such public property shall, in the
14		reasonable judgment of the owner, interfere with such rail
15		transportation) for the lawful purposes of the Authority
16		in Site A, at Navy Pier, and at Site B. Just compensation
17		for property taken or acquired under this paragraph shall
18		be paid in money or, notwithstanding any other provision
19		of this Act and with the agreement of the owner of the
20		property to be taken or acquired, the Authority may convey
21		substitute property or interests in property or enter into
22		agreements with the property owner, including leases,
23		licenses, or concessions, with respect to any property
24		owned by the Authority, or may provide for other lawful
25		forms of just compensation to the owner. Any property
26		acquired in condemnation proceedings shall be used only as

SB2017 Enrolled - 356 - LRB102 16155 CPF 22006 b
1		provided in this Act. Except as otherwise provided by law,
2		the City of Chicago shall have a right of first refusal
3		prior to any sale of any such property by the Authority to
4		a third party other than substitute property. The
5		Authority shall develop and implement a relocation plan
6		for businesses displaced as a result of the Authority's
7		acquisition of property. The relocation plan shall be
8		substantially similar to provisions of the Uniform
9		Relocation Assistance and Real Property Acquisition Act
10		and regulations promulgated under that Act relating to
11		assistance to displaced businesses. To implement the
12		relocation plan the Authority may acquire property by
13		purchase or gift or may exercise the powers authorized in
14		this subsection (f), except the immediate vesting of title
15		under Article 20 of the Eminent Domain Act, to acquire
16		substitute private property within one mile of Site B for
17		the benefit of displaced businesses located on property
18		being acquired by the Authority. However, no such
19		substitute property may be acquired by the Authority
20		unless the mayor of the municipality in which the property
21		is located certifies in writing that the acquisition is
22		consistent with the municipality's land use and economic
23		development policies and goals. The acquisition of
24		substitute property is declared to be for public use. In
25		exercising the powers authorized in this subsection (f),
26		the Authority shall use its best efforts to relocate

SB2017 Enrolled - 357 - LRB102 16155 CPF 22006 b
1		businesses within the area of McCormick Place or, failing
2		that, within the City of Chicago.
3		(g) To enter into contracts relating to construction
4		projects which provide for the delivery by the contractor
5		of a completed project, structure, improvement, or
6		specific portion thereof, for a fixed maximum price, which
7		contract may provide that the delivery of the project,
8		structure, improvement, or specific portion thereof, for
9		the fixed maximum price is insured or guaranteed by a
10		third party capable of completing the construction.
11		(h) To enter into agreements with any person with
12		respect to the use and occupancy of the grounds,
13		buildings, and facilities of the Authority, including
14		concession, license, and lease agreements on terms and
15		conditions as the Authority determines. Notwithstanding
16		Section 24, agreements with respect to the use and
17		occupancy of the grounds, buildings, and facilities of the
18		Authority for a term of more than one year shall be entered
19		into in accordance with the procurement process provided
20		for in Section 25.1.
21		(i) To enter into agreements with any person with
22		respect to the operation and management of the grounds,
23		buildings, and facilities of the Authority or the
24		provision of goods and services on terms and conditions as
25		the Authority determines.
26		(j) After conducting the procurement process provided

SB2017 Enrolled - 358 - LRB102 16155 CPF 22006 b
1		for in Section 25.1, to enter into one or more contracts to
2		provide for the design and construction of all or part of
3		the Authority's Expansion Project grounds, buildings, and
4		facilities. Any contract for design and construction of
5		the Expansion Project shall be in the form authorized by
6		subsection (g), shall be for a fixed maximum price not in
7		excess of the funds that are authorized to be made
8		available for those purposes during the term of the
9		contract, and shall be entered into before commencement of
10		construction.
11		(k) To enter into agreements, including project
12		agreements with labor unions, that the Authority deems
13		necessary to complete the Expansion Project or any other
14		construction or improvement project in the most timely and
15		efficient manner and without strikes, picketing, or other
16		actions that might cause disruption or delay and thereby
17		add to the cost of the project.
18		(l) To provide incentives to organizations and
19		entities that agree to make use of the grounds, buildings,
20		and facilities of the Authority for conventions, meetings,
21		or trade shows. The incentives may take the form of
22		discounts from regular fees charged by the Authority,
23		subsidies for or assumption of the costs incurred with
24		respect to the convention, meeting, or trade show, or
25		other inducements. The Authority shall award incentives to
26		attract or retain large conventions, meetings, and trade

SB2017 Enrolled - 359 - LRB102 16155 CPF 22006 b
1		shows to its facilities under the terms set forth in this
2		subsection (l) from amounts appropriated to the Authority
3		from the Metropolitan Pier and Exposition Authority
4		Incentive Fund for this purpose.
5		No later than May 15 of each year, the Chief Executive
6		Officer of the Metropolitan Pier and Exposition Authority
7		shall certify to the State Comptroller and the State
8		Treasurer the amounts of incentive grant funds used during
9		the current fiscal year to provide incentives for
10		conventions, meetings, or trade shows that:
11		(i) have been approved by the Authority, in
12		consultation with an organization meeting the
13		qualifications set out in Section 5.6 of this Act,
14		provided the Authority has entered into a marketing
15		agreement with such an organization,
16		(ii)(A) for fiscal years prior to 2022 and after
17		2024, demonstrate registered attendance in excess of
18		5,000 individuals or in excess of 10,000 individuals,
19		as appropriate;
20		(B) for fiscal years 2022 through 2024,
21		demonstrate registered attendance in excess of 3,000
22		individuals or in excess of 5,000 individuals, as
23		appropriate; or
24		(C) for fiscal years 2022 and 2023, regardless of
25		registered attendance, demonstrate incurrence of costs
26		associated with mitigation of COVID-19, including, but

SB2017 Enrolled - 360 - LRB102 16155 CPF 22006 b
1		not limited to, costs for testing and screening,
2		contact tracing and notification, personal protective
3		equipment, and other physical and organizational
4		costs, and
5		(iii) in the case of subparagraphs (A) and (B) of
6		paragraph (ii), but for the incentive, would not have
7		used the facilities of the Authority for the
8		convention, meeting, or trade show. The State
9		Comptroller may request that the Auditor General
10		conduct an audit of the accuracy of the certification.
11		If the State Comptroller determines by this process of
12		certification that incentive funds, in whole or in
13		part, were disbursed by the Authority by means other
14		than in accordance with the standards of this
15		subsection (l), then any amount transferred to the
16		Metropolitan Pier and Exposition Authority Incentive
17		Fund shall be reduced during the next subsequent
18		transfer in direct proportion to that amount
19		determined to be in violation of the terms set forth in
20		this subsection (l).
21		On July 15, 2012, the Comptroller shall order
22		transferred, and the Treasurer shall transfer, into the
23		Metropolitan Pier and Exposition Authority Incentive Fund
24		from the General Revenue Fund the sum of $7,500,000 plus
25		an amount equal to the incentive grant funds certified by
26		the Chief Executive Officer as having been lawfully paid

SB2017 Enrolled - 361 - LRB102 16155 CPF 22006 b
1		under the provisions of this Section in the previous 2
2		fiscal years that have not otherwise been transferred into
3		the Metropolitan Pier and Exposition Authority Incentive
4		Fund, provided that transfers in excess of $15,000,000
5		shall not be made in any fiscal year.
6		On July 15, 2013, the Comptroller shall order
7		transferred, and the Treasurer shall transfer, into the
8		Metropolitan Pier and Exposition Authority Incentive Fund
9		from the General Revenue Fund the sum of $7,500,000 plus
10		an amount equal to the incentive grant funds certified by
11		the Chief Executive Officer as having been lawfully paid
12		under the provisions of this Section in the previous
13		fiscal year that have not otherwise been transferred into
14		the Metropolitan Pier and Exposition Authority Incentive
15		Fund, provided that transfers in excess of $15,000,000
16		shall not be made in any fiscal year.
17		On July 15, 2014, and every year thereafter, the
18		Comptroller shall order transferred, and the Treasurer
19		shall transfer, into the Metropolitan Pier and Exposition
20		Authority Incentive Fund from the General Revenue Fund an
21		amount equal to the incentive grant funds certified by the
22		Chief Executive Officer as having been lawfully paid under
23		the provisions of this Section in the previous fiscal year
24		that have not otherwise been transferred into the
25		Metropolitan Pier and Exposition Authority Incentive Fund,
26		provided that (1) no transfers with respect to any

SB2017 Enrolled - 362 - LRB102 16155 CPF 22006 b
1		previous fiscal year shall be made after the transfer has
2		been made with respect to the 2017 fiscal year until the
3		transfer that is made for the 2022 fiscal year and
4		thereafter, and no transfers with respect to any previous
5		fiscal year shall be made after the transfer has been made
6		with respect to the 2026 fiscal year, and (2) transfers in
7		excess of $15,000,000 shall not be made in any fiscal
8		year.
9		After a transfer has been made under this subsection
10		(l), the Chief Executive Officer shall file a request for
11		payment with the Comptroller evidencing that the incentive
12		grants have been made and the Comptroller shall thereafter
13		order paid, and the Treasurer shall pay, the requested
14		amounts to the Metropolitan Pier and Exposition Authority.
15		Excluding any amounts related to the payment of costs
16		associated with the mitigation of COVID-19 in accordance
17		with this subsection (l), in In no case shall more than
18		$5,000,000 be used in any one year by the Authority for
19		incentives granted conventions, meetings, or trade shows
20		with a registered attendance of (1) more than 5,000 and
21		less than 10,000 prior to the 2022 fiscal year and after
22		the 2024 fiscal year and (2) more than 3,000 and less than
23		5,000 for fiscal years 2022 through 2024. Amounts in the
24		Metropolitan Pier and Exposition Authority Incentive Fund
25		shall only be used by the Authority for incentives paid to
26		attract or retain large conventions, meetings, and trade

SB2017 Enrolled - 363 - LRB102 16155 CPF 22006 b
1		shows to its facilities as provided in this subsection
2		(l).
3		(l-5) The Village of Rosemont shall provide incentives
4		from amounts transferred into the Convention Center
5		Support Fund to retain and attract conventions, meetings,
6		or trade shows to the Donald E. Stephens Convention Center
7		under the terms set forth in this subsection (l-5).
8		No later than May 15 of each year, the Mayor of the
9		Village of Rosemont or his or her designee shall certify
10		to the State Comptroller and the State Treasurer the
11		amounts of incentive grant funds used during the previous
12		fiscal year to provide incentives for conventions,
13		meetings, or trade shows that (1) have been approved by
14		the Village, (2) demonstrate registered attendance in
15		excess of 5,000 individuals, and (3) but for the
16		incentive, would not have used the Donald E. Stephens
17		Convention Center facilities for the convention, meeting,
18		or trade show. The State Comptroller may request that the
19		Auditor General conduct an audit of the accuracy of the
20		certification.
21		If the State Comptroller determines by this process of
22		certification that incentive funds, in whole or in part,
23		were disbursed by the Village by means other than in
24		accordance with the standards of this subsection (l-5),
25		then the amount transferred to the Convention Center
26		Support Fund shall be reduced during the next subsequent

SB2017 Enrolled - 364 - LRB102 16155 CPF 22006 b
1		transfer in direct proportion to that amount determined to
2		be in violation of the terms set forth in this subsection
3		(l-5).
4		On July 15, 2012, and each year thereafter, the
5		Comptroller shall order transferred, and the Treasurer
6		shall transfer, into the Convention Center Support Fund
7		from the General Revenue Fund the amount of $5,000,000 for
8		(i) incentives to attract large conventions, meetings, and
9		trade shows to the Donald E. Stephens Convention Center,
10		and (ii) to be used by the Village of Rosemont for the
11		repair, maintenance, and improvement of the Donald E.
12		Stephens Convention Center and for debt service on debt
13		instruments issued for those purposes by the village. No
14		later than 30 days after the transfer, the Comptroller
15		shall order paid, and the Treasurer shall pay, to the
16		Village of Rosemont the amounts transferred.
17		(m) To enter into contracts with any person conveying
18		the naming rights or other intellectual property rights
19		with respect to the grounds, buildings, and facilities of
20		the Authority.
21		(n) To enter into grant agreements with the Chicago
22		Convention and Tourism Bureau providing for the marketing
23		of the convention facilities to large and small
24		conventions, meetings, and trade shows and the promotion
25		of the travel industry in the City of Chicago, provided
26		such agreements meet the requirements of Section 5.6 of

SB2017 Enrolled - 365 - LRB102 16155 CPF 22006 b
1		this Act. Receipts of the Authority from the increase in
2		the airport departure tax authorized by Section 13(f) of
3		this amendatory Act of the 96th General Assembly and,
4		subject to appropriation to the Authority, funds deposited
5		in the Chicago Travel Industry Promotion Fund pursuant to
6		Section 6 of the Hotel Operators' Occupation Tax Act shall
7		be granted to the Bureau for such purposes.
8		(Source: P.A. 100-23, eff. 7-6-17.)
9		(70 ILCS 210/5.6)
10		Sec. 5.6. Marketing agreement.
11		(a) The Authority shall enter into a marketing agreement
12		with a not-for-profit organization headquartered in Chicago
13		and recognized by the Department of Commerce and Economic
14		Opportunity as a certified local tourism and convention bureau
15		entitled to receive State tourism grant funds, provided the
16		bylaws of the organization establish a board of the
17		organization that is comprised of 35 members serving 3-year
18		staggered terms, including the following:
19		(1) no less than 8 members appointed by the Mayor of
20		Chicago, to include:
21		(A) a Chair of the board of the organization
22		appointed by the Mayor of the City of Chicago from
23		among the business and civic leaders of Chicago who
24		are not engaged in the hospitality business or who
25		have not served as a member of the Board or as chief

SB2017 Enrolled - 366 - LRB102 16155 CPF 22006 b
1		executive officer of the Authority; and
2		(B) 7 members from among the cultural, economic
3		development, or civic leaders of Chicago;
4		(2) the chairperson of the interim board or Board of
5		the Authority, or his or her designee;
6		(3) a representative from the department in the City
7		of Chicago that is responsible for the operation of
8		Chicago-area airports;
9		(4) a representative from the department in the City
10		of Chicago that is responsible for the regulation of
11		Chicago-area livery vehicles;
12		(5) at least 1, but no more than:
13		(A) 2 5 members from the hotel industry;
14		(B) 2 5 members representing Chicago arts and
15		cultural institutions or projects;
16		(C) 2 members from the restaurant industry;
17		(D) 2 members employed by or representing an
18		entity responsible for a trade show;
19		(E) 2 members representing unions;
20		(F) 2 members from the attractions industry; and
21		(6) 7 members appointed by the Governor, including the
22		Director of the Illinois Department of Commerce and
23		Economic Opportunity, ex officio, as well as 3 members
24		from the hotel industry and 3 members representing Chicago
25		arts and cultural institutions or projects.
26		The bylaws of the organization may provide for the

SB2017 Enrolled - 367 - LRB102 16155 CPF 22006 b
1		appointment of a City of Chicago alderman as an ex officio
2		member, and may provide for other ex officio members who shall
3		serve terms of one year.
4		Persons with a real or apparent conflict of interest shall
5		not be appointed to the board. Members of the board of the
6		organization shall not serve more than 2 terms. The bylaws
7		shall require the following: (i) that the Chair of the
8		organization name no less than 5 and no more than 9 members to
9		the Executive Committee of the organization, one of whom must
10		be the chairperson of the interim board or Board of the
11		Authority, and (ii) a provision concerning conflict of
12		interest and a requirement that a member abstain from
13		participating in board action if there is a threat to the
14		independence of judgment created by any conflict of interest
15		or if participation is likely to have a negative effect on
16		public confidence in the integrity of the board.
17		(b) The Authority shall notify the Department of Revenue
18		within 10 days after entering into a contract pursuant to this
19		Section.
20		(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10;
21		97-1122, eff. 8-27-12.)
22		(70 ILCS 210/18) (from Ch. 85, par. 1238)
23		Sec. 18. Regular meetings of the Board shall be held at
24		least 8 times once in each calendar year month, the time and
25		place of such meetings to be fixed by the Board, provided that,

SB2017 Enrolled - 368 - LRB102 16155 CPF 22006 b
1		if a meeting is not held in a calendar month, a meeting shall
2		be held in the following calendar month. All action and
3		meetings of the Board and its committees shall be subject to
4		the provisions of the Open Meetings Act. A majority of the
5		statutorily authorized members of the Board shall constitute a
6		quorum for the transaction of business. All action of the
7		Board shall be by rule, regulation, ordinance or resolution
8		and the affirmative vote of at least a majority of the
9		statutorily authorized members shall be necessary for the
10		adoption of any rule, regulation, ordinance or resolution. All
11		rules, regulations, ordinances, resolutions and all
12		proceedings of the Authority and all documents and records in
13		its possession shall be public records, and open to public
14		inspection, except such documents and records as shall be kept
15		or prepared by the Board for use in negotiations, action or
16		proceedings to which the Authority is a party. All records of
17		the Authority shall be subject to the provisions of the
18		Illinois Freedom of Information Act.
19		(Source: P.A. 84-1027.)
20		Section 10-40. The University of Illinois Act is amended
21		by changing Section 7 as follows:
22		(110 ILCS 305/7) (from Ch. 144, par. 28)
23		Sec. 7. Powers of trustees.
24		(a) The trustees shall have power to provide for the

SB2017 Enrolled - 369 - LRB102 16155 CPF 22006 b
1		requisite buildings, apparatus, and conveniences; to fix the
2		rates for tuition; to appoint such professors and instructors,
3		and to establish and provide for the management of such model
4		farms, model art, and other departments and professorships, as
5		may be required to teach, in the most thorough manner, such
6		branches of learning as are related to agriculture and the
7		mechanic arts, and military tactics, without excluding other
8		scientific and classical studies. The trustees shall, upon the
9		written request of an employee withhold from the compensation
10		of that employee any dues, payments or contributions payable
11		by such employee to any labor organization as defined in the
12		Illinois Educational Labor Relations Act. Under such
13		arrangement, an amount shall be withheld from each regular
14		payroll period which is equal to the pro rata share of the
15		annual dues plus any payments or contributions, and the
16		trustees shall transmit such withholdings to the specified
17		labor organization within 10 working days from the time of the
18		withholding. They may accept the endowments and voluntary
19		professorships or departments in the University, from any
20		person or persons or corporations who may offer the same, and,
21		at any regular meeting of the board, may prescribe rules and
22		regulations in relation to such endowments and declare on what
23		general principles they may be admitted: Provided, that such
24		special voluntary endowments or professorships shall not be
25		incompatible with the true design and scope of the act of
26		congress, or of this Act: Provided, that no student shall at

SB2017 Enrolled - 370 - LRB102 16155 CPF 22006 b
1		any time be allowed to remain in or about the University in
2		idleness, or without full mental or industrial occupation: And
3		provided further, that the trustees, in the exercise of any of
4		the powers conferred by this Act, shall not create any
5		liability or indebtedness in excess of the funds in the hands
6		of the treasurer of the University at the time of creating such
7		liability or indebtedness, and which may be specially and
8		properly applied to the payment of the same. Except as
9		otherwise provided in this section, any Any lease to the
10		trustees of lands, buildings or facilities which will support
11		scientific research and development in such areas as high
12		technology, super computing, microelectronics, biotechnology,
13		robotics, physics and engineering shall be for a term not to
14		exceed 18 years, and may grant to the trustees the option to
15		purchase the lands, buildings or facilities. The lease shall
16		recite that it is subject to termination and cancellation in
17		any year for which the General Assembly fails to make an
18		appropriation to pay the rent payable under the terms of the
19		lease.
20		Leases for the purposes described herein exceeding 5 years
21		shall have the approval of the Illinois Board of Higher
22		Education.
23		The Board of Trustees may, directly or in cooperation with
24		other institutions of higher education, acquire by purchase or
25		lease or otherwise, and construct, enlarge, improve, equip,
26		complete, operate, control and manage medical research and

SB2017 Enrolled - 371 - LRB102 16155 CPF 22006 b
1		high technology parks, together with the necessary lands,
2		buildings, facilities, equipment and personal property
3		therefor, to encourage and facilitate (a) the location and
4		development of business and industry in the State of Illinois,
5		and (b) the increased application and development of
6		technology and (c) the improvement and development of the
7		State's economy. The Board of Trustees may lease to nonprofit
8		corporations all or any part of the land, buildings,
9		facilities, equipment or other property included in a medical
10		research and high technology park upon such terms and
11		conditions as the University of Illinois may deem advisable
12		and enter into any contract or agreement with such nonprofit
13		corporations as may be necessary or suitable for the
14		construction, financing, operation and maintenance and
15		management of any such park; and may lease to any person, firm,
16		partnership or corporation, either public or private, any part
17		or all of the land, building, facilities, equipment or other
18		property of such park for such purposes and upon such rentals,
19		terms and conditions as the University may deem advisable; and
20		may finance all or part of the cost of any such park, including
21		the purchase, lease, construction, reconstruction,
22		improvement, remodeling, addition to, and extension and
23		maintenance of all or part of such high technology park, and
24		all equipment and furnishings, by legislative appropriations,
25		government grants, contracts, private gifts, loans, receipts
26		from the operation of such high technology park, rentals and

SB2017 Enrolled - 372 - LRB102 16155 CPF 22006 b
1		similar receipts; and may make its other facilities and
2		services available to tenants or other occupants of any such
3		park at rates which are reasonable and appropriate.
4		The Board of Trustees may, directly or in cooperation with
5		other members and partners of the collaborative research and
6		academic initiative known as the Chicago Quantum Exchange,
7		including, without limitation, other institutions of higher
8		education, hereinafter each individually referred to as a "CQE
9		partner", finance, design, construct, enlarge, improve, equip,
10		complete, operate, control, and manage a facility or
11		facilities for the research and development of quantum
12		information sciences and technologies, hereinafter referred to
13		as the "quantum science facilities". Notwithstanding any other
14		provision of applicable law: (1) the quantum science
15		facilities may be located on land owned by the Board of
16		Trustees or a CQE partner; and (2) costs incurred in
17		connection with the design, construction, enlargement,
18		improvement, equipping, and completion of the quantum science
19		facilities may be paid with funds appropriated to the Capital
20		Development Board from the Build Illinois Bond Fund for a
21		grant to the Board of Trustees for the quantum science
22		facilities, whether the quantum science facilities are located
23		on land owned by the Board of Trustees or by a CQE partner;
24		provided, however, that if any quantum science facilities are
25		located on land owned by a CQE partner, the use of such grant
26		funds shall be subject to, and contingent upon, the lease by

SB2017 Enrolled - 373 - LRB102 16155 CPF 22006 b
1		the Board of Trustees, as lessee, of a portion of such quantum
2		science facilities for a term equal to at least the useful life
3		of such quantum science facilities. The leased premises under
4		any such lease shall bear a reasonable relationship to the
5		proportional share of the costs paid by such grant funds. Any
6		such lease shall give the Board of Trustees the right to
7		terminate the lease before the expiration of its term if the
8		General Assembly fails to appropriate sufficient funds to pay
9		rent due under the lease.
10		The Trustees shall have power (a) to purchase real
11		property and easements, and (b) to acquire real property and
12		easements in the manner provided by law for the exercise of the
13		right of eminent domain, and in the event negotiations for the
14		acquisition of real property or easements for making any
15		improvement which the Trustees are authorized to make shall
16		have proven unsuccessful and the Trustees shall have by
17		resolution adopted a schedule or plan of operation for the
18		execution of the project and therein made a finding that it is
19		necessary to take such property or easements immediately or at
20		some specified later date in order to comply with the
21		schedule, the Trustees may acquire such property or easements
22		in the same manner provided in Article 20 of the Eminent Domain
23		Act (quick-take procedure).
24		The Board of Trustees also shall have power to agree with
25		the State's Attorney of the county in which any properties of
26		the Board are located to pay for services rendered by the

SB2017 Enrolled - 374 - LRB102 16155 CPF 22006 b
1		various taxing districts for the years 1944 through 1949 and
2		to pay annually for services rendered thereafter by such
3		district such sums as may be determined by the Board upon
4		properties used solely for income producing purposes, title to
5		which is held by said Board of Trustees, upon properties
6		leased to members of the staff of the University of Illinois,
7		title to which is held in trust for said Board of Trustees and
8		upon properties leased to for-profit entities the title to
9		which properties is held by the Board of Trustees. A certified
10		copy of any such agreement made with the State's Attorney
11		shall be filed with the County Clerk and such sums shall be
12		distributed to the respective taxing districts by the County
13		Collector in such proportions that each taxing district will
14		receive therefrom such proportion as the tax rate of such
15		taxing district bears to the total tax rate that would be
16		levied against such properties if they were not exempt from
17		taxation under the Property Tax Code.
18		The Board of Trustees of the University of Illinois,
19		subject to the applicable civil service law, may appoint
20		persons to be members of the University of Illinois Police
21		Department. Members of the Police Department shall be peace
22		officers and as such have all powers possessed by policemen in
23		cities, and sheriffs, including the power to make arrests on
24		view or warrants of violations of state statutes and city or
25		county ordinances, except that they may exercise such powers
26		only in counties wherein the University and any of its

SB2017 Enrolled - 375 - LRB102 16155 CPF 22006 b
1		branches or properties are located when such is required for
2		the protection of university properties and interests, and its
3		students and personnel, and otherwise, within such counties,
4		when requested by appropriate state or local law enforcement
5		officials; provided, however, that such officer shall have no
6		power to serve and execute civil processes.
7		The Board of Trustees must authorize to each member of the
8		University of Illinois Police Department and to any other
9		employee of the University of Illinois exercising the powers
10		of a peace officer a distinct badge that, on its face, (i)
11		clearly states that the badge is authorized by the University
12		of Illinois and (ii) contains a unique identifying number. No
13		other badge shall be authorized by the University of Illinois.
14		Nothing in this paragraph prohibits the Board of Trustees from
15		issuing shields or other distinctive identification to
16		employees not exercising the powers of a peace officer if the
17		Board of Trustees determines that a shield or distinctive
18		identification is needed by the employee to carry out his or
19		her responsibilities.
20		The Board of Trustees may own, operate, or govern, by or
21		through the College of Medicine at Peoria, a managed care
22		community network established under subsection (b) of Section
23		5-11 of the Illinois Public Aid Code.
24		The powers of the trustees as herein designated are
25		subject to the provisions of "An Act creating a Board of Higher
26		Education, defining its powers and duties, making an

SB2017 Enrolled - 376 - LRB102 16155 CPF 22006 b
1		appropriation therefor, and repealing an Act herein named",
2		approved August 22, 1961, as amended.
3		The Board of Trustees shall have the authority to adopt
4		all administrative rules which may be necessary for the
5		effective administration, enforcement and regulation of all
6		matters for which the Board has jurisdiction or
7		responsibility.
8		(b) To assist in the provision of buildings and facilities
9		beneficial to, useful for, or supportive of University
10		purposes, the Board of Trustees of the University of Illinois
11		may exercise the following powers with regard to the area
12		located on or adjacent to the University of Illinois at
13		Chicago campus and bounded as follows: on the West by Morgan
14		Street; on the North by Roosevelt Road; on the East by Union
15		Street; and on the South by 16th Street, in the City of
16		Chicago:
17		(1) Acquire any interests in land, buildings, or
18		facilities by purchase, including installments payable
19		over a period allowed by law, by lease over a term of such
20		duration as the Board of Trustees shall determine, or by
21		exercise of the power of eminent domain;
22		(2) Sub-lease or contract to purchase through
23		installments all or any portion of buildings or facilities
24		for such duration and on such terms as the Board of
25		Trustees shall determine, including a term that exceeds 5
26		years, provided that each such lease or purchase contract

SB2017 Enrolled - 377 - LRB102 16155 CPF 22006 b
1		shall be and shall recite that it is subject to
2		termination and cancellation in any year for which the
3		General Assembly fails to make an appropriation to pay the
4		rent or purchase installments payable under the terms of
5		such lease or purchase contract; and
6		(3) Sell property without compliance with the State
7		Property Control Act and retain proceeds in the University
8		Treasury in a special, separate development fund account
9		which the Auditor General shall examine to assure
10		compliance with this Act.
11		Any buildings or facilities to be developed on the land shall
12		be buildings or facilities that, in the determination of the
13		Board of Trustees, in whole or in part: (i) are for use by the
14		University; or (ii) otherwise advance the interests of the
15		University, including, by way of example, residential
16		facilities for University staff and students and commercial
17		facilities which provide services needed by the University
18		community. Revenues from the development fund account may be
19		withdrawn by the University for the purpose of demolition and
20		the processes associated with demolition; routine land and
21		property acquisition; extension of utilities; streetscape
22		work; landscape work; surface and structure parking;
23		sidewalks, recreational paths, and street construction; and
24		lease and lease purchase arrangements and the professional
25		services associated with the planning and development of the
26		area. Moneys from the development fund account used for any

SB2017 Enrolled - 378 - LRB102 16155 CPF 22006 b
1		other purpose must be deposited into and appropriated from the
2		General Revenue Fund. Buildings or facilities leased to an
3		entity or person other than the University shall not be
4		subject to any limitations applicable to a State supported
5		college or university under any law. All development on the
6		land and all use of any buildings or facilities shall be
7		subject to the control and approval of the Board of Trustees.
8		(c) The Board of Trustees shall have the power to borrow
9		money, as necessary, from time to time in anticipation of
10		receiving tuition, payments from the State of Illinois, or
11		other revenues or receipts of the University, also known as
12		anticipated moneys. The borrowing limit shall be capped at
13		100% of the total amount of payroll and other expense vouchers
14		submitted and payable to the University for fiscal year 2010
15		expenses, but unpaid by the State Comptroller's office. Prior
16		to borrowing any funds, the University shall request from the
17		Comptroller's office a verification of the borrowing limit and
18		shall include the estimated date on which such borrowing shall
19		occur. The borrowing limit cap shall be verified by the State
20		Comptroller's office not prior to 45 days before any estimated
21		date for executing any promissory note or line of credit
22		established under this subsection (c). The principal amount
23		borrowed under a promissory note or line of credit shall not
24		exceed 75% of the borrowing limit. Within 15 days after
25		borrowing funds under any promissory note or line of credit
26		established under this subsection (c), the University shall

SB2017 Enrolled - 379 - LRB102 16155 CPF 22006 b
1		submit to the Governor's Office of Management and Budget, the
2		Speaker of the House of Representatives, the Minority Leader
3		of the House of Representatives, the President of the Senate,
4		and the Minority Leader of the Senate an Emergency Short Term
5		Cash Management Plan. The Emergency Short Term Cash Management
6		Plan shall outline the amount borrowed, the terms for
7		repayment, the amount of outstanding State vouchers as
8		verified by the State Comptroller's office, and the
9		University's plan for expenditure of any borrowed funds,
10		including, but not limited to, a detailed plan to meet payroll
11		obligations to include collective bargaining employees, civil
12		service employees, and academic, research, and health care
13		personnel. The establishment of any promissory note or line of
14		credit established under this subsection (c) must be finalized
15		within 90 days after the effective date of this amendatory Act
16		of the 96th General Assembly. The borrowed moneys shall be
17		applied to the purposes of paying salaries and other expenses
18		lawfully authorized in the University's State appropriation
19		and unpaid by the State Comptroller. Any line of credit
20		established under this subsection (c) shall be paid in full
21		one year after creation or within 10 days after the date the
22		University receives reimbursement from the State for all
23		submitted fiscal year 2010 vouchers, whichever is earlier. Any
24		promissory note established under this subsection (c) shall be
25		repaid within one year after issuance of the note. The
26		Chairman, Comptroller, or Treasurer of the Board shall execute

SB2017 Enrolled - 380 - LRB102 16155 CPF 22006 b
1		a promissory note or similar debt instrument to evidence the
2		indebtedness incurred by the borrowing. In connection with a
3		borrowing, the Board may establish a line of credit with a
4		financial institution, investment bank, or broker/dealer. The
5		obligation to make the payments due under any promissory note
6		or line of credit established under this subsection (c) shall
7		be a lawful obligation of the University payable from the
8		anticipated moneys. Any borrowing under this subsection (c)
9		shall not constitute a debt, legal or moral, of the State and
10		shall not be enforceable against the State. The promissory
11		note or line of credit shall be authorized by a resolution
12		passed by the Board and shall be valid whether or not a
13		budgeted item with respect to that resolution is included in
14		any annual or supplemental budget adopted by the Board. The
15		resolution shall set forth facts demonstrating the need for
16		the borrowing, state an amount that the amount to be borrowed
17		will not exceed, and establish a maximum interest rate limit
18		not to exceed the maximum rate authorized by the Bond
19		Authorization Act or 9%, whichever is less. The resolution may
20		direct the Comptroller or Treasurer of the Board to make
21		arrangements to set apart and hold the portion of the
22		anticipated moneys, as received, that shall be used to repay
23		the borrowing, subject to any prior pledges or restrictions
24		with respect to the anticipated moneys. The resolution may
25		also authorize the Treasurer of the Board to make partial
26		repayments of the borrowing as the anticipated moneys become

SB2017 Enrolled - 381 - LRB102 16155 CPF 22006 b
1		available and may contain any other terms, restrictions, or
2		limitations not inconsistent with the powers of the Board.
3		For the purposes of this subsection (c), "financial
4		institution" means any bank subject to the Illinois Banking
5		Act, any savings and loan association subject to the Illinois
6		Savings and Loan Act of 1985, and any federally chartered
7		commercial bank or savings and loan association or
8		government-sponsored enterprise organized and operated in this
9		State pursuant to the laws of the United States.
10		(Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)
11		Section 10-45. The Illinois Public Aid Code is amended by
12		changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows:
13		(305 ILCS 5/5-5.7a)
14		Sec. 5-5.7a. Pandemic related stability payments for
15		health care providers. Notwithstanding other provisions of
16		law, and in accordance with the Illinois Emergency Management
17		Agency, the Department of Healthcare and Family Services shall
18		develop a process to distribute pandemic related stability
19		payments, from federal sources dedicated for such purposes, to
20		health care providers that are providing care to recipients
21		under the Medical Assistance Program. For provider types
22		serving residents who are recipients of medical assistance
23		under this Code and are funded by other State agencies, the
24		Department will coordinate the distribution process of the

SB2017 Enrolled - 382 - LRB102 16155 CPF 22006 b
1		pandemic related stability payments. Federal sources dedicated
2		to pandemic related payments include, but are not limited to,
3		funds distributed to the State of Illinois from the
4		Coronavirus Relief Fund pursuant to the Coronavirus Aid,
5		Relief, and Economic Security Act ("CARES Act") and from the
6		Coronavirus State Fiscal Recovery Fund pursuant to Section
7		9901 of the American Rescue Plan Act of 2021, that are
8		appropriated to the Department for such purpose during Fiscal
9		Years 2020, and 2021, and 2022 for purposes permitted by those
10		federal laws and related federal guidance.
11		(1) Pandemic related stability payments for these
12		providers shall be separate and apart from any rate
13		methodology otherwise defined in this Code to the extent
14		permitted in accordance with Section 5001 of the CARES Act
15		and Section 9901 of the American Rescue Plan Act of 2021
16		and any related federal guidance.
17		(2) Payments made from moneys received from the
18		Coronavirus Relief Fund shall be used exclusively for
19		expenses incurred by the providers that are eligible for
20		reimbursement from the Coronavirus Relief Fund in
21		accordance with Section 5001 of the CARES Act and related
22		federal guidance. Payments made from moneys received from
23		the Coronavirus State Fiscal Recovery Fund shall be used
24		exclusively for purposes permitted by Section 9901 of the
25		American Rescue Plan Act of 2021 and related federal
26		guidance. related to the pandemic associated with the 2019

SB2017 Enrolled - 383 - LRB102 16155 CPF 22006 b
1		Novel Coronavirus (COVID-19) Public Health Emergency
2		issued by the Secretary of the U.S. Department of Health
3		and Human Services (HHS) on January 31, 2020 and the
4		national emergency issued by the President of the United
5		States on March 13, 2020 between March 1, and December 30,
6		2020.
7		(3) All providers receiving pandemic related stability
8		payments shall attest in a format to be created by the
9		Department and be able to demonstrate that their expenses
10		are pandemic related, were not part of their annual
11		budgets established before March 1, 2020, and are directly
12		associated with health care needs.
13		(4) Pandemic related stability payments will be
14		distributed based on a schedule and framework to be
15		established by the Department with recognition of the
16		pandemic related acuity of the situation for each
17		provider, taking into account the factors including, but
18		not limited to, the following;
19		(A) the impact of the pandemic on patients served,
20		impact on staff, and shortages of the personal
21		protective equipment necessary for infection control
22		efforts for all providers;
23		(B) providers with high incidences of COVID-19
24		positivity rates among staff, or patients, or both;
25		(C) pandemic related workforce challenges and
26		costs associated with temporary wage increases

SB2017 Enrolled - 384 - LRB102 16155 CPF 22006 b
1		increased associated with pandemic related hazard pay
2		programs, or costs associated with which providers do
3		not have enough staff to adequately provide care and
4		protection to the residents and other staff;
5		(D) providers with significant reductions in
6		utilization that result in corresponding reductions in
7		revenue as a result of the pandemic, including but not
8		limited to the cancellation or postponement of
9		elective procedures and visits; and
10		(E) pandemic related payments received directly by
11		the providers through other federal resources; .
12		(F) current efforts to respond to and provide
13		services to communities disproportionately impacted by
14		the COVID-19 public health emergency, including
15		low-income and socially vulnerable communities that
16		have seen the most severe health impacts and
17		exacerbated health inequities along racial, ethnic,
18		and socioeconomic lines; and
19		(G) provider needs for capital improvements to
20		existing facilities, including upgrades to HVAC and
21		ventilation systems and capital improvements for
22		enhancing infection control or reducing crowding,
23		which may include bed-buybacks.
24		(5) Pandemic related stability payments made from
25		moneys received from the Coronavirus Relief Fund will be
26		distributed to providers based on a methodology to be

SB2017 Enrolled - 385 - LRB102 16155 CPF 22006 b
1		administered by the Department with amounts determined by
2		a calculation of total federal pandemic related funds
3		appropriated by the Illinois General Assembly for this
4		purpose. Providers receiving the pandemic related
5		stability payments will attest to their increased costs,
6		declining revenues, and receipt of additional pandemic
7		related funds directly from the federal government.
8		(6) Of the payments provided for by this Section made
9		from moneys received from the Coronavirus Relief Fund
10		section, a minimum of 30% shall be allotted for health
11		care providers that serve the ZIP codes located in the
12		most disproportionately impacted areas of Illinois, based
13		on positive COVID-19 cases based on data collected by the
14		Department of Public Health and provided to the Department
15		of Healthcare and Family Services.
16		(7) From funds appropriated, directly or indirectly,
17		from moneys received by the State from the Coronavirus
18		State Fiscal Recovery Fund for Fiscal Years 2021 and 2022,
19		the Department shall expend such funds only for purposes
20		permitted by Section 9901 of the American Rescue Plan Act
21		of 2021 and related federal guidance. Such expenditures
22		may include, but are not limited to: payments to providers
23		for costs incurred due to the COVID-19 public health
24		emergency; unreimbursed costs for testing and treatment of
25		uninsured Illinois residents; costs of COVID-19 mitigation
26		and prevention; medical expenses related to aftercare or

SB2017 Enrolled - 386 - LRB102 16155 CPF 22006 b
1		extended care for COVID-19 patients with longer term
2		symptoms and effects; costs of behavioral health care;
3		costs of public health and safety staff; and expenditures
4		permitted in order to address (i) disparities in public
5		health outcomes, (ii) nursing and other essential health
6		care workforce investments, (iii) exacerbation of
7		pre-existing disparities, and (iv) promoting healthy
8		childhood environments.
9		(8) From funds appropriated, directly or indirectly,
10		from moneys received by the State from the Coronavirus
11		State Fiscal Recovery Fund for Fiscal Years 2022 and 2023,
12		the Department shall establish a program for making
13		payments to long term care service providers and
14		facilities, for purposes related to financial support for
15		workers in the long term care industry, but only as
16		permitted by either the CARES Act or Section 9901 of the
17		American Rescue Plan Act of 2021 and related federal
18		guidance, including, but not limited to the following:
19		monthly amounts of $25,000,000 per month for July 2021,
20		August 2021, and September 2021 where at least 50% of the
21		funds in July shall be passed directly to front line
22		workers and an additional 12.5% more in each of the next 2
23		months; financial support programs for providers enhancing
24		direct care staff recruitment efforts through the payment
25		of education expenses; and financial support programs for
26		providers offering enhanced and expanded training for all

SB2017 Enrolled - 387 - LRB102 16155 CPF 22006 b
1		levels of the long term care healthcare workforce to
2		achieve better patient outcomes, such as training on
3		infection control, proper personal protective equipment,
4		best practices in quality of care, and culturally
5		competent patient communications. The Department shall
6		have the authority to audit and potentially recoup funds
7		not utilized as outlined and attested.
8		(9) From funds appropriated, directly or indirectly,
9		from moneys received by the State from the Coronavirus
10		State Fiscal Recovery Fund for Fiscal Years 2022 through
11		2024 the Department shall establish a program for making
12		payments to facilities licensed under the Nursing Home
13		Care Act and facilities licensed under the Specialized
14		Mental Health Rehabilitation Act of 2013. To the extent
15		permitted by Section 9901 of the American Rescue Plan Act
16		of 2021 and related federal guidance, the program shall
17		provide payments for making permanent improvements to
18		resident rooms in order to improve resident outcomes and
19		infection control. Funds may be used to reduce bed
20		capacity and room occupancy. To be eligible for funding, a
21		facility must submit an application to the Department as
22		prescribed by the Department and as published on its
23		website. A facility may need to receive approval from the
24		Health Facilities and Services Review Board for the
25		permanent improvements or the removal of the beds before
26		it can receive payment under this paragraph.

SB2017 Enrolled - 388 - LRB102 16155 CPF 22006 b
1		(Source: P.A. 101-636, eff. 6-10-20.)
2		(305 ILCS 5/5-5e)
3		Sec. 5-5e. Adjusted rates of reimbursement.
4		(a) Rates or payments for services in effect on June 30,
5		2012 shall be adjusted and services shall be affected as
6		required by any other provision of Public Act 97-689. In
7		addition, the Department shall do the following:
8		(1) Delink the per diem rate paid for supportive
9		living facility services from the per diem rate paid for
10		nursing facility services, effective for services provided
11		on or after May 1, 2011 and before July 1, 2019.
12		(2) Cease payment for bed reserves in nursing
13		facilities and specialized mental health rehabilitation
14		facilities; for purposes of therapeutic home visits for
15		individuals scoring as TBI on the MDS 3.0, beginning June
16		1, 2015, the Department shall approve payments for bed
17		reserves in nursing facilities and specialized mental
18		health rehabilitation facilities that have at least a 90%
19		occupancy level and at least 80% of their residents are
20		Medicaid eligible. Payment shall be at a daily rate of 75%
21		of an individual's current Medicaid per diem and shall not
22		exceed 10 days in a calendar month.
23		(2.5) Cease payment for bed reserves for purposes of
24		inpatient hospitalizations to intermediate care facilities
25		for persons with developmental disabilities, except in the

SB2017 Enrolled - 389 - LRB102 16155 CPF 22006 b
1		instance of residents who are under 21 years of age.
2		(3) Cease payment of the $10 per day add-on payment to
3		nursing facilities for certain residents with
4		developmental disabilities.
5		(b) After the application of subsection (a),
6		notwithstanding any other provision of this Code to the
7		contrary and to the extent permitted by federal law, on and
8		after July 1, 2012, the rates of reimbursement for services
9		and other payments provided under this Code shall further be
10		reduced as follows:
11		(1) Rates or payments for physician services, dental
12		services, or community health center services reimbursed
13		through an encounter rate, and services provided under the
14		Medicaid Rehabilitation Option of the Illinois Title XIX
15		State Plan shall not be further reduced, except as
16		provided in Section 5-5b.1.
17		(2) Rates or payments, or the portion thereof, paid to
18		a provider that is operated by a unit of local government
19		or State University that provides the non-federal share of
20		such services shall not be further reduced, except as
21		provided in Section 5-5b.1.
22		(3) Rates or payments for hospital services delivered
23		by a hospital defined as a Safety-Net Hospital under
24		Section 5-5e.1 of this Code shall not be further reduced,
25		except as provided in Section 5-5b.1.
26		(4) Rates or payments for hospital services delivered

SB2017 Enrolled - 390 - LRB102 16155 CPF 22006 b
1		by a Critical Access Hospital, which is an Illinois
2		hospital designated as a critical care hospital by the
3		Department of Public Health in accordance with 42 CFR 485,
4		Subpart F, shall not be further reduced, except as
5		provided in Section 5-5b.1.
6		(5) Rates or payments for Nursing Facility Services
7		shall only be further adjusted pursuant to Section 5-5.2
8		of this Code.
9		(6) Rates or payments for services delivered by long
10		term care facilities licensed under the ID/DD Community
11		Care Act or the MC/DD Act and developmental training
12		services shall not be further reduced.
13		(7) Rates or payments for services provided under
14		capitation rates shall be adjusted taking into
15		consideration the rates reduction and covered services
16		required by Public Act 97-689.
17		(8) For hospitals not previously described in this
18		subsection, the rates or payments for hospital services
19		provided before July 1, 2021, shall be further reduced by
20		3.5%, except for payments authorized under Section 5A-12.4
21		of this Code. For hospital services provided on or after
22		July 1, 2021, all rates for hospital services previously
23		reduced pursuant to P.A. 97-689 shall be increased to
24		reflect the discontinuation of any hospital rate
25		reductions authorized in this paragraph (8).
26		(9) For all other rates or payments for services

SB2017 Enrolled - 391 - LRB102 16155 CPF 22006 b
1		delivered by providers not specifically referenced in
2		paragraphs (1) through (7) (8), rates or payments shall be
3		further reduced by 2.7%.
4		(c) Any assessment imposed by this Code shall continue and
5		nothing in this Section shall be construed to cause it to
6		cease.
7		(d) Notwithstanding any other provision of this Code to
8		the contrary, subject to federal approval under Title XIX of
9		the Social Security Act, for dates of service on and after July
10		1, 2014, rates or payments for services provided for the
11		purpose of transitioning children from a hospital to home
12		placement or other appropriate setting by a children's
13		community-based health care center authorized under the
14		Alternative Health Care Delivery Act shall be $683 per day.
15		(e) (Blank).
16		(f) (Blank).
17		(Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.)
18		(305 ILCS 5/5A-12.7)
19		(Section scheduled to be repealed on December 31, 2022)
20		Sec. 5A-12.7. Continuation of hospital access payments on
21		and after July 1, 2020.
22		(a) To preserve and improve access to hospital services,
23		for hospital services rendered on and after July 1, 2020, the
24		Department shall, except for hospitals described in subsection
25		(b) of Section 5A-3, make payments to hospitals or require

SB2017 Enrolled - 392 - LRB102 16155 CPF 22006 b
1		capitated managed care organizations to make payments as set
2		forth in this Section. Payments under this Section are not due
3		and payable, however, until: (i) the methodologies described
4		in this Section are approved by the federal government in an
5		appropriate State Plan amendment or directed payment preprint;
6		and (ii) the assessment imposed under this Article is
7		determined to be a permissible tax under Title XIX of the
8		Social Security Act. In determining the hospital access
9		payments authorized under subsection (g) of this Section, if a
10		hospital ceases to qualify for payments from the pool, the
11		payments for all hospitals continuing to qualify for payments
12		from such pool shall be uniformly adjusted to fully expend the
13		aggregate net amount of the pool, with such adjustment being
14		effective on the first day of the second month following the
15		date the hospital ceases to receive payments from such pool.
16		(b) Amounts moved into claims-based rates and distributed
17		in accordance with Section 14-12 shall remain in those
18		claims-based rates.
19		(c) Graduate medical education.
20		(1) The calculation of graduate medical education
21		payments shall be based on the hospital's Medicare cost
22		report ending in Calendar Year 2018, as reported in the
23		Healthcare Cost Report Information System file, release
24		date September 30, 2019. An Illinois hospital reporting
25		intern and resident cost on its Medicare cost report shall
26		be eligible for graduate medical education payments.

SB2017 Enrolled - 393 - LRB102 16155 CPF 22006 b
1		(2) Each hospital's annualized Medicaid Intern
2		Resident Cost is calculated using annualized intern and
3		resident total costs obtained from Worksheet B Part I,
4		Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93,
5		96-98, and 105-112 multiplied by the percentage that the
6		hospital's Medicaid days (Worksheet S3 Part I, Column 7,
7		Lines 2, 3, 4, 14, 16-18, and 32) comprise of the
8		hospital's total days (Worksheet S3 Part I, Column 8,
9		Lines 14, 16-18, and 32).
10		(3) An annualized Medicaid indirect medical education
11		(IME) payment is calculated for each hospital using its
12		IME payments (Worksheet E Part A, Line 29, Column 1)
13		multiplied by the percentage that its Medicaid days
14		(Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18,
15		and 32) comprise of its Medicare days (Worksheet S3 Part
16		I, Column 6, Lines 2, 3, 4, 14, and 16-18).
17		(4) For each hospital, its annualized Medicaid Intern
18		Resident Cost and its annualized Medicaid IME payment are
19		summed, and, except as capped at 120% of the average cost
20		per intern and resident for all qualifying hospitals as
21		calculated under this paragraph, is multiplied by 22.6% to
22		determine the hospital's final graduate medical education
23		payment. Each hospital's average cost per intern and
24		resident shall be calculated by summing its total
25		annualized Medicaid Intern Resident Cost plus its
26		annualized Medicaid IME payment and dividing that amount

SB2017 Enrolled - 394 - LRB102 16155 CPF 22006 b
1		by the hospital's total Full Time Equivalent Residents and
2		Interns. If the hospital's average per intern and resident
3		cost is greater than 120% of the same calculation for all
4		qualifying hospitals, the hospital's per intern and
5		resident cost shall be capped at 120% of the average cost
6		for all qualifying hospitals.
7		(d) Fee-for-service supplemental payments. Each Illinois
8		hospital shall receive an annual payment equal to the amounts
9		below, to be paid in 12 equal installments on or before the
10		seventh State business day of each month, except that no
11		payment shall be due within 30 days after the later of the date
12		of notification of federal approval of the payment
13		methodologies required under this Section or any waiver
14		required under 42 CFR 433.68, at which time the sum of amounts
15		required under this Section prior to the date of notification
16		is due and payable.
17		(1) For critical access hospitals, $385 per covered
18		inpatient day contained in paid fee-for-service claims and
19		$530 per paid fee-for-service outpatient claim for dates
20		of service in Calendar Year 2019 in the Department's
21		Enterprise Data Warehouse as of May 11, 2020.
22		(2) For safety-net hospitals, $960 per covered
23		inpatient day contained in paid fee-for-service claims and
24		$625 per paid fee-for-service outpatient claim for dates
25		of service in Calendar Year 2019 in the Department's
26		Enterprise Data Warehouse as of May 11, 2020.

SB2017 Enrolled - 395 - LRB102 16155 CPF 22006 b
1		(3) For long term acute care hospitals, $295 per
2		covered inpatient day contained in paid fee-for-service
3		claims for dates of service in Calendar Year 2019 in the
4		Department's Enterprise Data Warehouse as of May 11, 2020.
5		(4) For freestanding psychiatric hospitals, $125 per
6		covered inpatient day contained in paid fee-for-service
7		claims and $130 per paid fee-for-service outpatient claim
8		for dates of service in Calendar Year 2019 in the
9		Department's Enterprise Data Warehouse as of May 11, 2020.
10		(5) For freestanding rehabilitation hospitals, $355
11		per covered inpatient day contained in paid
12		fee-for-service claims for dates of service in Calendar
13		Year 2019 in the Department's Enterprise Data Warehouse as
14		of May 11, 2020.
15		(6) For all general acute care hospitals and high
16		Medicaid hospitals as defined in subsection (f), $350 per
17		covered inpatient day for dates of service in Calendar
18		Year 2019 contained in paid fee-for-service claims and
19		$620 per paid fee-for-service outpatient claim in the
20		Department's Enterprise Data Warehouse as of May 11, 2020.
21		(7) Alzheimer's treatment access payment. Each
22		Illinois academic medical center or teaching hospital, as
23		defined in Section 5-5e.2 of this Code, that is identified
24		as the primary hospital affiliate of one of the Regional
25		Alzheimer's Disease Assistance Centers, as designated by
26		the Alzheimer's Disease Assistance Act and identified in

SB2017 Enrolled - 396 - LRB102 16155 CPF 22006 b
1		the Department of Public Health's Alzheimer's Disease
2		State Plan dated December 2016, shall be paid an
3		Alzheimer's treatment access payment equal to the product
4		of the qualifying hospital's State Fiscal Year 2018 total
5		inpatient fee-for-service days multiplied by the
6		applicable Alzheimer's treatment rate of $226.30 for
7		hospitals located in Cook County and $116.21 for hospitals
8		located outside Cook County.
9		(e) The Department shall require managed care
10		organizations (MCOs) to make directed payments and
11		pass-through payments according to this Section. Each calendar
12		year, the Department shall require MCOs to pay the maximum
13		amount out of these funds as allowed as pass-through payments
14		under federal regulations. The Department shall require MCOs
15		to make such pass-through payments as specified in this
16		Section. The Department shall require the MCOs to pay the
17		remaining amounts as directed Payments as specified in this
18		Section. The Department shall issue payments to the
19		Comptroller by the seventh business day of each month for all
20		MCOs that are sufficient for MCOs to make the directed
21		payments and pass-through payments according to this Section.
22		The Department shall require the MCOs to make pass-through
23		payments and directed payments using electronic funds
24		transfers (EFT), if the hospital provides the information
25		necessary to process such EFTs, in accordance with directions
26		provided monthly by the Department, within 7 business days of

SB2017 Enrolled - 397 - LRB102 16155 CPF 22006 b
1		the date the funds are paid to the MCOs, as indicated by the
2		"Paid Date" on the website of the Office of the Comptroller if
3		the funds are paid by EFT and the MCOs have received directed
4		payment instructions. If funds are not paid through the
5		Comptroller by EFT, payment must be made within 7 business
6		days of the date actually received by the MCO. The MCO will be
7		considered to have paid the pass-through payments when the
8		payment remittance number is generated or the date the MCO
9		sends the check to the hospital, if EFT information is not
10		supplied. If an MCO is late in paying a pass-through payment or
11		directed payment as required under this Section (including any
12		extensions granted by the Department), it shall pay a penalty,
13		unless waived by the Department for reasonable cause, to the
14		Department equal to 5% of the amount of the pass-through
15		payment or directed payment not paid on or before the due date
16		plus 5% of the portion thereof remaining unpaid on the last day
17		of each 30-day period thereafter. Payments to MCOs that would
18		be paid consistent with actuarial certification and enrollment
19		in the absence of the increased capitation payments under this
20		Section shall not be reduced as a consequence of payments made
21		under this subsection. The Department shall publish and
22		maintain on its website for a period of no less than 8 calendar
23		quarters, the quarterly calculation of directed payments and
24		pass-through payments owed to each hospital from each MCO. All
25		calculations and reports shall be posted no later than the
26		first day of the quarter for which the payments are to be

SB2017 Enrolled - 398 - LRB102 16155 CPF 22006 b
1		issued.
2		(f)(1) For purposes of allocating the funds included in
3		capitation payments to MCOs, Illinois hospitals shall be
4		divided into the following classes as defined in
5		administrative rules:
6		(A) Critical access hospitals.
7		(B) Safety-net hospitals, except that stand-alone
8		children's hospitals that are not specialty children's
9		hospitals will not be included.
10		(C) Long term acute care hospitals.
11		(D) Freestanding psychiatric hospitals.
12		(E) Freestanding rehabilitation hospitals.
13		(F) High Medicaid hospitals. As used in this Section,
14		"high Medicaid hospital" means a general acute care
15		hospital that is not a safety-net hospital or critical
16		access hospital and that has a Medicaid Inpatient
17		Utilization Rate above 30% or a hospital that had over
18		35,000 inpatient Medicaid days during the applicable
19		period. For the period July 1, 2020 through December 31,
20		2020, the applicable period for the Medicaid Inpatient
21		Utilization Rate (MIUR) is the rate year 2020 MIUR and for
22		the number of inpatient days it is State fiscal year 2018.
23		Beginning in calendar year 2021, the Department shall use
24		the most recently determined MIUR, as defined in
25		subsection (h) of Section 5-5.02, and for the inpatient
26		day threshold, the State fiscal year ending 18 months

SB2017 Enrolled - 399 - LRB102 16155 CPF 22006 b
1		prior to the beginning of the calendar year. For purposes
2		of calculating MIUR under this Section, children's
3		hospitals and affiliated general acute care hospitals
4		shall be considered a single hospital.
5		(G) General acute care hospitals. As used under this
6		Section, "general acute care hospitals" means all other
7		Illinois hospitals not identified in subparagraphs (A)
8		through (F).
9		(2) Hospitals' qualification for each class shall be
10		assessed prior to the beginning of each calendar year and the
11		new class designation shall be effective January 1 of the next
12		year. The Department shall publish by rule the process for
13		establishing class determination.
14		(g) Fixed pool directed payments. Beginning July 1, 2020,
15		the Department shall issue payments to MCOs which shall be
16		used to issue directed payments to qualified Illinois
17		safety-net hospitals and critical access hospitals on a
18		monthly basis in accordance with this subsection. Prior to the
19		beginning of each Payout Quarter beginning July 1, 2020, the
20		Department shall use encounter claims data from the
21		Determination Quarter, accepted by the Department's Medicaid
22		Management Information System for inpatient and outpatient
23		services rendered by safety-net hospitals and critical access
24		hospitals to determine a quarterly uniform per unit add-on for
25		each hospital class.
26		(1) Inpatient per unit add-on. A quarterly uniform per

SB2017 Enrolled - 400 - LRB102 16155 CPF 22006 b
1		diem add-on shall be derived by dividing the quarterly
2		Inpatient Directed Payments Pool amount allocated to the
3		applicable hospital class by the total inpatient days
4		contained on all encounter claims received during the
5		Determination Quarter, for all hospitals in the class.
6		(A) Each hospital in the class shall have a
7		quarterly inpatient directed payment calculated that
8		is equal to the product of the number of inpatient days
9		attributable to the hospital used in the calculation
10		of the quarterly uniform class per diem add-on,
11		multiplied by the calculated applicable quarterly
12		uniform class per diem add-on of the hospital class.
13		(B) Each hospital shall be paid 1/3 of its
14		quarterly inpatient directed payment in each of the 3
15		months of the Payout Quarter, in accordance with
16		directions provided to each MCO by the Department.
17		(2) Outpatient per unit add-on. A quarterly uniform
18		per claim add-on shall be derived by dividing the
19		quarterly Outpatient Directed Payments Pool amount
20		allocated to the applicable hospital class by the total
21		outpatient encounter claims received during the
22		Determination Quarter, for all hospitals in the class.
23		(A) Each hospital in the class shall have a
24		quarterly outpatient directed payment calculated that
25		is equal to the product of the number of outpatient
26		encounter claims attributable to the hospital used in

SB2017 Enrolled - 401 - LRB102 16155 CPF 22006 b
1		the calculation of the quarterly uniform class per
2		claim add-on, multiplied by the calculated applicable
3		quarterly uniform class per claim add-on of the
4		hospital class.
5		(B) Each hospital shall be paid 1/3 of its
6		quarterly outpatient directed payment in each of the 3
7		months of the Payout Quarter, in accordance with
8		directions provided to each MCO by the Department.
9		(3) Each MCO shall pay each hospital the Monthly
10		Directed Payment as identified by the Department on its
11		quarterly determination report.
12		(4) Definitions. As used in this subsection:
13		(A) "Payout Quarter" means each 3 month calendar
14		quarter, beginning July 1, 2020.
15		(B) "Determination Quarter" means each 3 month
16		calendar quarter, which ends 3 months prior to the
17		first day of each Payout Quarter.
18		(5) For the period July 1, 2020 through December 2020,
19		the following amounts shall be allocated to the following
20		hospital class directed payment pools for the quarterly
21		development of a uniform per unit add-on:
22		(A) $2,894,500 for hospital inpatient services for
23		critical access hospitals.
24		(B) $4,294,374 for hospital outpatient services
25		for critical access hospitals.
26		(C) $29,109,330 for hospital inpatient services

SB2017 Enrolled - 402 - LRB102 16155 CPF 22006 b
1		for safety-net hospitals.
2		(D) $35,041,218 for hospital outpatient services
3		for safety-net hospitals.
4		(h) Fixed rate directed payments. Effective July 1, 2020,
5		the Department shall issue payments to MCOs which shall be
6		used to issue directed payments to Illinois hospitals not
7		identified in paragraph (g) on a monthly basis. Prior to the
8		beginning of each Payout Quarter beginning July 1, 2020, the
9		Department shall use encounter claims data from the
10		Determination Quarter, accepted by the Department's Medicaid
11		Management Information System for inpatient and outpatient
12		services rendered by hospitals in each hospital class
13		identified in paragraph (f) and not identified in paragraph
14		(g). For the period July 1, 2020 through December 2020, the
15		Department shall direct MCOs to make payments as follows:
16		(1) For general acute care hospitals an amount equal
17		to $1,750 multiplied by the hospital's category of service
18		20 case mix index for the determination quarter multiplied
19		by the hospital's total number of inpatient admissions for
20		category of service 20 for the determination quarter.
21		(2) For general acute care hospitals an amount equal
22		to $160 multiplied by the hospital's category of service
23		21 case mix index for the determination quarter multiplied
24		by the hospital's total number of inpatient admissions for
25		category of service 21 for the determination quarter.
26		(3) For general acute care hospitals an amount equal

SB2017 Enrolled - 403 - LRB102 16155 CPF 22006 b
1		to $80 multiplied by the hospital's category of service 22
2		case mix index for the determination quarter multiplied by
3		the hospital's total number of inpatient admissions for
4		category of service 22 for the determination quarter.
5		(4) For general acute care hospitals an amount equal
6		to $375 multiplied by the hospital's category of service
7		24 case mix index for the determination quarter multiplied
8		by the hospital's total number of category of service 24
9		paid EAPG (EAPGs) for the determination quarter.
10		(5) For general acute care hospitals an amount equal
11		to $240 multiplied by the hospital's category of service
12		27 and 28 case mix index for the determination quarter
13		multiplied by the hospital's total number of category of
14		service 27 and 28 paid EAPGs for the determination
15		quarter.
16		(6) For general acute care hospitals an amount equal
17		to $290 multiplied by the hospital's category of service
18		29 case mix index for the determination quarter multiplied
19		by the hospital's total number of category of service 29
20		paid EAPGs for the determination quarter.
21		(7) For high Medicaid hospitals an amount equal to
22		$1,800 multiplied by the hospital's category of service 20
23		case mix index for the determination quarter multiplied by
24		the hospital's total number of inpatient admissions for
25		category of service 20 for the determination quarter.
26		(8) For high Medicaid hospitals an amount equal to

SB2017 Enrolled - 404 - LRB102 16155 CPF 22006 b
1		$160 multiplied by the hospital's category of service 21
2		case mix index for the determination quarter multiplied by
3		the hospital's total number of inpatient admissions for
4		category of service 21 for the determination quarter.
5		(9) For high Medicaid hospitals an amount equal to $80
6		multiplied by the hospital's category of service 22 case
7		mix index for the determination quarter multiplied by the
8		hospital's total number of inpatient admissions for
9		category of service 22 for the determination quarter.
10		(10) For high Medicaid hospitals an amount equal to
11		$400 multiplied by the hospital's category of service 24
12		case mix index for the determination quarter multiplied by
13		the hospital's total number of category of service 24 paid
14		EAPG outpatient claims for the determination quarter.
15		(11) For high Medicaid hospitals an amount equal to
16		$240 multiplied by the hospital's category of service 27
17		and 28 case mix index for the determination quarter
18		multiplied by the hospital's total number of category of
19		service 27 and 28 paid EAPGs for the determination
20		quarter.
21		(12) For high Medicaid hospitals an amount equal to
22		$290 multiplied by the hospital's category of service 29
23		case mix index for the determination quarter multiplied by
24		the hospital's total number of category of service 29 paid
25		EAPGs for the determination quarter.
26		(13) For long term acute care hospitals the amount of

SB2017 Enrolled - 405 - LRB102 16155 CPF 22006 b
1		$495 multiplied by the hospital's total number of
2		inpatient days for the determination quarter.
3		(14) For psychiatric hospitals the amount of $210
4		multiplied by the hospital's total number of inpatient
5		days for category of service 21 for the determination
6		quarter.
7		(15) For psychiatric hospitals the amount of $250
8		multiplied by the hospital's total number of outpatient
9		claims for category of service 27 and 28 for the
10		determination quarter.
11		(16) For rehabilitation hospitals the amount of $410
12		multiplied by the hospital's total number of inpatient
13		days for category of service 22 for the determination
14		quarter.
15		(17) For rehabilitation hospitals the amount of $100
16		multiplied by the hospital's total number of outpatient
17		claims for category of service 29 for the determination
18		quarter.
19		(18) Each hospital shall be paid 1/3 of their
20		quarterly inpatient and outpatient directed payment in
21		each of the 3 months of the Payout Quarter, in accordance
22		with directions provided to each MCO by the Department.
23		(19) Each MCO shall pay each hospital the Monthly
24		Directed Payment amount as identified by the Department on
25		its quarterly determination report.
26		Notwithstanding any other provision of this subsection, if

SB2017 Enrolled - 406 - LRB102 16155 CPF 22006 b
1		the Department determines that the actual total hospital
2		utilization data that is used to calculate the fixed rate
3		directed payments is substantially different than anticipated
4		when the rates in this subsection were initially determined
5		(for unforeseeable circumstances such as the COVID-19
6		pandemic), the Department may adjust the rates specified in
7		this subsection so that the total directed payments
8		approximate the total spending amount anticipated when the
9		rates were initially established.
10		Definitions. As used in this subsection:
11		(A) "Payout Quarter" means each calendar quarter,
12		beginning July 1, 2020.
13		(B) "Determination Quarter" means each calendar
14		quarter which ends 3 months prior to the first day of
15		each Payout Quarter.
16		(C) "Case mix index" means a hospital specific
17		calculation. For inpatient claims the case mix index
18		is calculated each quarter by summing the relative
19		weight of all inpatient Diagnosis-Related Group (DRG)
20		claims for a category of service in the applicable
21		Determination Quarter and dividing the sum by the
22		number of sum total of all inpatient DRG admissions
23		for the category of service for the associated claims.
24		The case mix index for outpatient claims is calculated
25		each quarter by summing the relative weight of all
26		paid EAPGs in the applicable Determination Quarter and

SB2017 Enrolled - 407 - LRB102 16155 CPF 22006 b
1		dividing the sum by the sum total of paid EAPGs for the
2		associated claims.
3		(i) Beginning January 1, 2021, the rates for directed
4		payments shall be recalculated in order to spend the
5		additional funds for directed payments that result from
6		reduction in the amount of pass-through payments allowed under
7		federal regulations. The additional funds for directed
8		payments shall be allocated proportionally to each class of
9		hospitals based on that class' proportion of services.
10		(j) Pass-through payments.
11		(1) For the period July 1, 2020 through December 31,
12		2020, the Department shall assign quarterly pass-through
13		payments to each class of hospitals equal to one-fourth of
14		the following annual allocations:
15		(A) $390,487,095 to safety-net hospitals.
16		(B) $62,553,886 to critical access hospitals.
17		(C) $345,021,438 to high Medicaid hospitals.
18		(D) $551,429,071 to general acute care hospitals.
19		(E) $27,283,870 to long term acute care hospitals.
20		(F) $40,825,444 to freestanding psychiatric
21		hospitals.
22		(G) $9,652,108 to freestanding rehabilitation
23		hospitals.
24		(2) The pass-through payments shall at a minimum
25		ensure hospitals receive a total amount of monthly
26		payments under this Section as received in calendar year

SB2017 Enrolled - 408 - LRB102 16155 CPF 22006 b
1		2019 in accordance with this Article and paragraph (1) of
2		subsection (d-5) of Section 14-12, exclusive of amounts
3		received through payments referenced in subsection (b).
4		(3) For the calendar year beginning January 1, 2021,
5		and each calendar year thereafter, each hospital's
6		pass-through payment amount shall be reduced
7		proportionally to the reduction of all pass-through
8		payments required by federal regulations.
9		(k) At least 30 days prior to each calendar year, the
10		Department shall notify each hospital of changes to the
11		payment methodologies in this Section, including, but not
12		limited to, changes in the fixed rate directed payment rates,
13		the aggregate pass-through payment amount for all hospitals,
14		and the hospital's pass-through payment amount for the
15		upcoming calendar year.
16		(l) Notwithstanding any other provisions of this Section,
17		the Department may adopt rules to change the methodology for
18		directed and pass-through payments as set forth in this
19		Section, but only to the extent necessary to obtain federal
20		approval of a necessary State Plan amendment or Directed
21		Payment Preprint or to otherwise conform to federal law or
22		federal regulation.
23		(m) As used in this subsection, "managed care
24		organization" or "MCO" means an entity which contracts with
25		the Department to provide services where payment for medical
26		services is made on a capitated basis, excluding contracted

SB2017 Enrolled - 409 - LRB102 16155 CPF 22006 b
1		entities for dual eligible or Department of Children and
2		Family Services youth populations.
3		(n) In order to address the escalating infant mortality
4		rates among minority communities in Illinois, the State shall,
5		subject to appropriation, create a pool of funding of at least
6		$50,000,000 annually to be disbursed among safety-net
7		hospitals that maintain perinatal designation from the
8		Department of Public Health. The funding shall be used to
9		preserve or enhance OB/GYN services or other specialty
10		services at the receiving hospital, with the distribution of
11		funding to be established by rule and with consideration to
12		perinatal hospitals with safe birthing levels and quality
13		metrics for healthy mothers and babies.
14		(o) In order to address the growing challenges of
15		providing stable access to healthcare in rural Illinois,
16		including perinatal services, behavioral healthcare including
17		substance use disorder services (SUDs) and other specialty
18		services, and to expand access to telehealth services among
19		rural communities in Illinois, the Department of Healthcare
20		and Family Services, subject to appropriation, shall
21		administer a program to provide at least $10,000,000 in
22		financial support annually to critical access hospitals for
23		delivery of perinatal and OB/GYN services, behavioral
24		healthcare including SUDS, other specialty services and
25		telehealth services. The funding shall be used to preserve or
26		enhance perinatal and OB/GYN services, behavioral healthcare

SB2017 Enrolled - 410 - LRB102 16155 CPF 22006 b
1		including SUDS, other specialty services, as well as the
2		explanation of telehealth services by the receiving hospital,
3		with the distribution of funding to be established by rule.
4		(Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.)
5		(305 ILCS 5/5A-17)
6		Sec. 5A-17. Recovery of payments; liens.
7		(a) As a condition of receiving payments pursuant to
8		subsections (d) and (k) of Section 5A-12.7 for State Fiscal
9		Year 2021, a for-profit general acute care hospital that
10		ceases to provide hospital services before July 1, 2021 and
11		within 12 months of a change in the hospital's ownership
12		status from not-for-profit to investor owned, shall be
13		obligated to pay to the Department an amount equal to the
14		payments received pursuant to subsections (d) and (k) of
15		Section 5A-12.7 since the change in ownership status to the
16		cessation of hospital services. The obligated amount shall be
17		due immediately and must be paid to the Department within 10
18		days of ceasing to provide services or pursuant to a payment
19		plan approved by the Department unless the hospital requests a
20		hearing under paragraph (d) of this Section. The obligation
21		under this Section shall not apply to a hospital that ceases to
22		provide services under circumstances that include:
23		implementation of a transformation project approved by the
24		Department under subsection (d-5) of Section 14-12;
25		emergencies as declared by federal, State, or local

SB2017 Enrolled - 411 - LRB102 16155 CPF 22006 b
1		government; actions approved or required by federal, State, or
2		local government; actions taken in compliance with the
3		Illinois Health Facilities Planning Act; or other
4		circumstances beyond the control of the hospital provider or
5		for the benefit of the community previously served by the
6		hospital, as determined on a case-by-case basis by the
7		Department.
8		(a-5) For State Fiscal Year 2022, a general acute care
9		hospital that ceases to provide hospital services before July
10		1, 2022 and within 12 months of a change in the hospital’s
11		ownership status that was approved by the Health Facilities
12		Services Review Board between March 1, 2021 and March 31,
13		2021, shall be obligated to pay to the Department an amount
14		equal to the payments received in State Fiscal Year 2022
15		pursuant to subsections (d) and (k) of Section 5A-12.7 since
16		the change in ownership status to the cessation of hospital
17		services. The obligated amount shall be due immediately and
18		must be paid to the Department within 30 days of ceasing to
19		provide services or pursuant to a payment plan approved by the
20		Department unless the hospital requests a proceeding under
21		paragraph (b) of this Section. The obligation under this
22		Section shall not apply to a hospital that ceases to provide
23		services under circumstances that include: implementation of a
24		transformation project approved by the Department under
25		subsection (d-5) of Section 14-12; emergencies as declared by
26		federal, State, or local government; actions approved or

SB2017 Enrolled - 412 - LRB102 16155 CPF 22006 b
1		required by federal, State, or local government; actions taken
2		in compliance with the Illinois Health Facilities Planning
3		Act; or other circumstances beyond the control of the hospital
4		provider or for the benefit of the community previously served
5		by the hospital, as determined on a case-by-case basis by the
6		Department.
7		(b) The Illinois Department shall administer and enforce
8		this Section and collect the obligations imposed under this
9		Section using procedures employed in its administration of
10		this Code generally. The Illinois Department, its Director,
11		and every hospital provider subject to this Section shall have
12		the following powers, duties, and rights:
13		(1) The Illinois Department may initiate either
14		administrative or judicial proceedings, or both, to
15		enforce the provisions of this Section. Administrative
16		enforcement proceedings initiated hereunder shall be
17		governed by the Illinois Department's administrative
18		rules. Judicial enforcement proceedings initiated in
19		accordance with this Section shall be governed by the
20		rules of procedure applicable in the courts of this State.
21		(2) No proceedings for collection, refund, credit, or
22		other adjustment of an amount payable under this Section
23		shall be issued more than 3 years after the due date of the
24		obligation, except in the case of an extended period
25		agreed to in writing by the Illinois Department and the
26		hospital provider before the expiration of this limitation

SB2017 Enrolled - 413 - LRB102 16155 CPF 22006 b
1		period.
2		(3) Any unpaid obligation under this Section shall
3		become a lien upon the assets of the hospital. If any
4		hospital provider sells or transfers the major part of any
5		one or more of (i) the real property and improvements,
6		(ii) the machinery and equipment, or (iii) the furniture
7		or fixtures of any hospital that is subject to the
8		provisions of this Section, the seller or transferor shall
9		pay the Illinois Department the amount of any obligation
10		due from it under this Section up to the date of the sale
11		or transfer. If the seller or transferor fails to pay any
12		amount due under this Section, the purchaser or transferee
13		of such asset shall be liable for the amount of the
14		obligation up to the amount of the reasonable value of the
15		property acquired by the purchaser or transferee. The
16		purchaser or transferee shall continue to be liable until
17		the purchaser or transferee pays the full amount of the
18		obligation up to the amount of the reasonable value of the
19		property acquired by the purchaser or transferee or until
20		the purchaser or transferee receives from the Illinois
21		Department a certificate showing that such assessment,
22		penalty, and interest have been paid or a certificate from
23		the Illinois Department showing that no amount is due from
24		the seller or transferor under this Section.
25		(c) In addition to any other remedy provided for, the
26		Illinois Department may collect an unpaid obligation by

SB2017 Enrolled - 414 - LRB102 16155 CPF 22006 b
1		withholding, as payment of the amount due, reimbursements or
2		other amounts otherwise payable by the Illinois Department to
3		the hospital provider.
4		(Source: P.A. 101-650, eff. 7-7-20.)
5		ARTICLE 11. EDGE CREDIT
6		Section 11-5. The Department of Commerce and Economic
7		Opportunity Law of the Civil Administrative Code of Illinois
8		is amended by adding Section 605-1070 as follows:
9		(20 ILCS 605/605-1070 new)
10		Sec. 605-1070. Rulemaking authority for EDGE Credit;
11		sunset extensions for expiring credits; disaster declaration.
12		The Department shall adopt rules, in consultation with the
13		Department of Revenue, to identify any and all Economic
14		Development for a Growing Economy (EDGE) tax credits that are
15		earned, existing, and unused by a taxpayer in any tax year
16		where there is a statewide COVID-19 public health emergency,
17		as evidenced by an effective disaster declaration of the
18		Governor covering all counties in the State. The rules adopted
19		by the Department shall allow for the extension of credits,
20		for at least 5 years and up to 10 years after the last
21		statewide COVID-19 related disaster declaration has ended,
22		that are earned, existing, or set to expire during a tax year
23		where there is a statewide COVID-19 public health emergency as

SB2017 Enrolled - 415 - LRB102 16155 CPF 22006 b
1		evidenced by an effective disaster declaration of the Governor
2		covering all counties. In order for a credit to be extended a
3		taxpayer shall provide evidence, in a form prescribed by the
4		Department, that the taxpayer was or will be unable to utilize
5		credits due to the COVID-19 public health emergency.
6		Section 11-10.The Illinois Income Tax Act is amended by
7		changing Section 211 as follows:
8		(35 ILCS 5/211)
9		Sec. 211. Economic Development for a Growing Economy Tax
10		Credit. For tax years beginning on or after January 1, 1999, a
11		Taxpayer who has entered into an Agreement (including a New
12		Construction EDGE Agreement) under the Economic Development
13		for a Growing Economy Tax Credit Act is entitled to a credit
14		against the taxes imposed under subsections (a) and (b) of
15		Section 201 of this Act in an amount to be determined in the
16		Agreement. If the Taxpayer is a partnership or Subchapter S
17		corporation, the credit shall be allowed to the partners or
18		shareholders in accordance with the determination of income
19		and distributive share of income under Sections 702 and 704
20		and subchapter S of the Internal Revenue Code. The Department,
21		in cooperation with the Department of Commerce and Economic
22		Opportunity, shall prescribe rules to enforce and administer
23		the provisions of this Section. This Section is exempt from
24		the provisions of Section 250 of this Act.

SB2017 Enrolled - 416 - LRB102 16155 CPF 22006 b
1		The credit shall be subject to the conditions set forth in
2		the Agreement and the following limitations:
3		(1) The tax credit shall not exceed the Incremental
4		Income Tax (as defined in Section 5-5 of the Economic
5		Development for a Growing Economy Tax Credit Act) with
6		respect to the project; additionally, the New Construction
7		EDGE Credit shall not exceed the New Construction EDGE
8		Incremental Income Tax (as defined in Section 5-5 of the
9		Economic Development for a Growing Economy Tax Credit
10		Act).
11		(2) The amount of the credit allowed during the tax
12		year plus the sum of all amounts allowed in prior years
13		shall not exceed 100% of the aggregate amount expended by
14		the Taxpayer during all prior tax years on approved costs
15		defined by Agreement.
16		(3) The amount of the credit shall be determined on an
17		annual basis. Except as applied in a carryover year
18		pursuant to Section 211(4) of this Act, the credit may not
19		be applied against any State income tax liability in more
20		than 10 taxable years; provided, however, that (i) an
21		eligible business certified by the Department of Commerce
22		and Economic Opportunity under the Corporate Headquarters
23		Relocation Act may not apply the credit against any of its
24		State income tax liability in more than 15 taxable years
25		and (ii) credits allowed to that eligible business are
26		subject to the conditions and requirements set forth in

SB2017 Enrolled - 417 - LRB102 16155 CPF 22006 b
1		Sections 5-35 and 5-45 of the Economic Development for a
2		Growing Economy Tax Credit Act and Section 5-51 as
3		applicable to New Construction EDGE Credits.
4		(4) The credit may not exceed the amount of taxes
5		imposed pursuant to subsections (a) and (b) of Section 201
6		of this Act. Any credit that is unused in the year the
7		credit is computed may be carried forward and applied to
8		the tax liability of the 5 taxable years following the
9		excess credit year, except as otherwise provided under
10		paragraph (4.5) of this Section. The credit shall be
11		applied to the earliest year for which there is a tax
12		liability. If there are credits from more than one tax
13		year that are available to offset a liability, the earlier
14		credit shall be applied first.
15		(4.5) The Department of Commerce and Economic
16		Opportunity, in consultation with the Department of
17		Revenue, shall adopt rules to extend the sunset of any
18		earned, existing, or unused credit as provided for in
19		Section 605-1055 of the Department of Commerce and
20		Economic Opportunity Law of the Civil Administrative Code
21		of Illinois.
22		(5) No credit shall be allowed with respect to any
23		Agreement for any taxable year ending after the
24		Noncompliance Date. Upon receiving notification by the
25		Department of Commerce and Economic Opportunity of the
26		noncompliance of a Taxpayer with an Agreement, the

SB2017 Enrolled - 418 - LRB102 16155 CPF 22006 b
1		Department shall notify the Taxpayer that no credit is
2		allowed with respect to that Agreement for any taxable
3		year ending after the Noncompliance Date, as stated in
4		such notification. If any credit has been allowed with
5		respect to an Agreement for a taxable year ending after
6		the Noncompliance Date for that Agreement, any refund paid
7		to the Taxpayer for that taxable year shall, to the extent
8		of that credit allowed, be an erroneous refund within the
9		meaning of Section 912 of this Act.
10		(6) For purposes of this Section, the terms
11		"Agreement", "Incremental Income Tax", "New Construction
12		EDGE Agreement", "New Construction EDGE Credit", "New
13		Construction EDGE Incremental Income Tax", and
14		"Noncompliance Date" have the same meaning as when used in
15		the Economic Development for a Growing Economy Tax Credit
16		Act.
17		(Source: P.A. 101-9, eff. 6-5-19.)
18		Section 11-15. The Economic Development for a Growing
19		Economy Tax Credit Act is amended by changing Section 5-45 as
20		follows:
21		(35 ILCS 10/5-45)
22		Sec. 5-45. Amount and duration of the credit.
23		(a) The Department shall determine the amount and duration
24		of the credit awarded under this Act. The duration of the

SB2017 Enrolled - 419 - LRB102 16155 CPF 22006 b
1		credit may not exceed 10 taxable years. The credit may be
2		stated as a percentage of the Incremental Income Tax
3		attributable to the applicant's project and may include a
4		fixed dollar limitation.
5		(b) Notwithstanding subsection (a), and except as the
6		credit may be applied in a carryover year pursuant to Section
7		211(4) of the Illinois Income Tax Act, the credit may be
8		applied against the State income tax liability in more than 10
9		taxable years but not in more than 15 taxable years for an
10		eligible business that (i) qualifies under this Act and the
11		Corporate Headquarters Relocation Act and has in fact
12		undertaken a qualifying project within the time frame
13		specified by the Department of Commerce and Economic
14		Opportunity under that Act, and (ii) applies against its State
15		income tax liability, during the entire 15-year period, no
16		more than 60% of the maximum credit per year that would
17		otherwise be available under this Act.
18		(c) Nothing in this Section shall prevent the Department,
19		in consultation with the Department of Revenue, from adopting
20		rules to extend the sunset of any earned, existing, and unused
21		tax credit or credits a taxpayer may be in possession of, as
22		provided for in Section 605-1055 of the Department of Commerce
23		and Economic Opportunity Law of the Civil Administrative Code
24		of Illinois, notwithstanding the carry-forward provisions
25		pursuant to paragraph (4) of Section 211 of the Illinois
26		Income Tax Act.

SB2017 Enrolled - 420 - LRB102 16155 CPF 22006 b
1		(Source: P.A. 94-793, eff. 5-19-06.)
2		ARTICLE 12. PENSION CODE
3		Section 12-5. The Illinois Pension Code is amended by
4		changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and
5		16-203 as follows:
6		(40 ILCS 5/1-160)
7		Sec. 1-160. Provisions applicable to new hires.
8		(a) The provisions of this Section apply to a person who,
9		on or after January 1, 2011, first becomes a member or a
10		participant under any reciprocal retirement system or pension
11		fund established under this Code, other than a retirement
12		system or pension fund established under Article 2, 3, 4, 5, 6,
13		15 or 18 of this Code, notwithstanding any other provision of
14		this Code to the contrary, but do not apply to any self-managed
15		plan established under this Code, to any person with respect
16		to service as a sheriff's law enforcement employee under
17		Article 7, or to any participant of the retirement plan
18		established under Section 22-101. Notwithstanding anything to
19		the contrary in this Section, for purposes of this Section, a
20		person who participated in a retirement system under Article
21		15 prior to January 1, 2011 shall be deemed a person who first
22		became a member or participant prior to January 1, 2011 under
23		any retirement system or pension fund subject to this Section.

SB2017 Enrolled - 421 - LRB102 16155 CPF 22006 b
1		The changes made to this Section by Public Act 98-596 are a
2		clarification of existing law and are intended to be
3		retroactive to January 1, 2011 (the effective date of Public
4		Act 96-889), notwithstanding the provisions of Section 1-103.1
5		of this Code.
6		This Section does not apply to a person who first becomes a
7		noncovered employee under Article 14 on or after the
8		implementation date of the plan created under Section 1-161
9		for that Article, unless that person elects under subsection
10		(b) of Section 1-161 to instead receive the benefits provided
11		under this Section and the applicable provisions of that
12		Article.
13		This Section does not apply to a person who first becomes a
14		member or participant under Article 16 on or after the
15		implementation date of the plan created under Section 1-161
16		for that Article, unless that person elects under subsection
17		(b) of Section 1-161 to instead receive the benefits provided
18		under this Section and the applicable provisions of that
19		Article.
20		This Section does not apply to a person who elects under
21		subsection (c-5) of Section 1-161 to receive the benefits
22		under Section 1-161.
23		This Section does not apply to a person who first becomes a
24		member or participant of an affected pension fund on or after 6
25		months after the resolution or ordinance date, as defined in
26		Section 1-162, unless that person elects under subsection (c)

SB2017 Enrolled - 422 - LRB102 16155 CPF 22006 b
1		of Section 1-162 to receive the benefits provided under this
2		Section and the applicable provisions of the Article under
3		which he or she is a member or participant.
4		(b) "Final average salary" means, except as otherwise
5		provided in this subsection, the average monthly (or annual)
6		salary obtained by dividing the total salary or earnings
7		calculated under the Article applicable to the member or
8		participant during the 96 consecutive months (or 8 consecutive
9		years) of service within the last 120 months (or 10 years) of
10		service in which the total salary or earnings calculated under
11		the applicable Article was the highest by the number of months
12		(or years) of service in that period. For the purposes of a
13		person who first becomes a member or participant of any
14		retirement system or pension fund to which this Section
15		applies on or after January 1, 2011, in this Code, "final
16		average salary" shall be substituted for the following:
17		(1) In Article 7 (except for service as sheriff's law
18		enforcement employees), "final rate of earnings".
19		(2) In Articles 8, 9, 10, 11, and 12, "highest average
20		annual salary for any 4 consecutive years within the last
21		10 years of service immediately preceding the date of
22		withdrawal".
23		(3) In Article 13, "average final salary".
24		(4) In Article 14, "final average compensation".
25		(5) In Article 17, "average salary".
26		(6) In Section 22-207, "wages or salary received by

SB2017 Enrolled - 423 - LRB102 16155 CPF 22006 b
1		him at the date of retirement or discharge".
2		A member of the Teachers' Retirement System of the State
3		of Illinois who retires on or after June 1, 2021 and for whom
4		the 2020-2021 school year is used in the calculation of the
5		member's final average salary shall use the higher of the
6		following for the purpose of determining the member's final
7		average salary:
8		(A) the amount otherwise calculated under the first
9		paragraph of this subsection; or
10		(B) an amount calculated by the Teachers' Retirement
11		System of the State of Illinois using the average of the
12		monthly (or annual) salary obtained by dividing the total
13		salary or earnings calculated under Article 16 applicable
14		to the member or participant during the 96 months (or 8
15		years) of service within the last 120 months (or 10 years)
16		of service in which the total salary or earnings
17		calculated under the Article was the highest by the number
18		of months (or years) of service in that period.
19		(b-5) Beginning on January 1, 2011, for all purposes under
20		this Code (including without limitation the calculation of
21		benefits and employee contributions), the annual earnings,
22		salary, or wages (based on the plan year) of a member or
23		participant to whom this Section applies shall not exceed
24		$106,800; however, that amount shall annually thereafter be
25		increased by the lesser of (i) 3% of that amount, including all
26		previous adjustments, or (ii) one-half the annual unadjusted

SB2017 Enrolled - 424 - LRB102 16155 CPF 22006 b
1		percentage increase (but not less than zero) in the consumer
2		price index-u for the 12 months ending with the September
3		preceding each November 1, including all previous adjustments.
4		For the purposes of this Section, "consumer price index-u"
5		means the index published by the Bureau of Labor Statistics of
6		the United States Department of Labor that measures the
7		average change in prices of goods and services purchased by
8		all urban consumers, United States city average, all items,
9		1982-84 = 100. The new amount resulting from each annual
10		adjustment shall be determined by the Public Pension Division
11		of the Department of Insurance and made available to the
12		boards of the retirement systems and pension funds by November
13		1 of each year.
14		(c) A member or participant is entitled to a retirement
15		annuity upon written application if he or she has attained age
16		67 (beginning January 1, 2015, age 65 with respect to service
17		under Article 12 of this Code that is subject to this Section)
18		and has at least 10 years of service credit and is otherwise
19		eligible under the requirements of the applicable Article.
20		A member or participant who has attained age 62 (beginning
21		January 1, 2015, age 60 with respect to service under Article
22		12 of this Code that is subject to this Section) and has at
23		least 10 years of service credit and is otherwise eligible
24		under the requirements of the applicable Article may elect to
25		receive the lower retirement annuity provided in subsection
26		(d) of this Section.

SB2017 Enrolled - 425 - LRB102 16155 CPF 22006 b
1		(c-5) A person who first becomes a member or a participant
2		subject to this Section on or after July 6, 2017 (the effective
3		date of Public Act 100-23), notwithstanding any other
4		provision of this Code to the contrary, is entitled to a
5		retirement annuity under Article 8 or Article 11 upon written
6		application if he or she has attained age 65 and has at least
7		10 years of service credit and is otherwise eligible under the
8		requirements of Article 8 or Article 11 of this Code,
9		whichever is applicable.
10		(d) The retirement annuity of a member or participant who
11		is retiring after attaining age 62 (beginning January 1, 2015,
12		age 60 with respect to service under Article 12 of this Code
13		that is subject to this Section) with at least 10 years of
14		service credit shall be reduced by one-half of 1% for each full
15		month that the member's age is under age 67 (beginning January
16		1, 2015, age 65 with respect to service under Article 12 of
17		this Code that is subject to this Section).
18		(d-5) The retirement annuity payable under Article 8 or
19		Article 11 to an eligible person subject to subsection (c-5)
20		of this Section who is retiring at age 60 with at least 10
21		years of service credit shall be reduced by one-half of 1% for
22		each full month that the member's age is under age 65.
23		(d-10) Each person who first became a member or
24		participant under Article 8 or Article 11 of this Code on or
25		after January 1, 2011 and prior to the effective date of this
26		amendatory Act of the 100th General Assembly shall make an

SB2017 Enrolled - 426 - LRB102 16155 CPF 22006 b
1		irrevocable election either:
2		(i) to be eligible for the reduced retirement age
3		provided in subsections (c-5) and (d-5) of this Section,
4		the eligibility for which is conditioned upon the member
5		or participant agreeing to the increases in employee
6		contributions for age and service annuities provided in
7		subsection (a-5) of Section 8-174 of this Code (for
8		service under Article 8) or subsection (a-5) of Section
9		11-170 of this Code (for service under Article 11); or
10		(ii) to not agree to item (i) of this subsection
11		(d-10), in which case the member or participant shall
12		continue to be subject to the retirement age provisions in
13		subsections (c) and (d) of this Section and the employee
14		contributions for age and service annuity as provided in
15		subsection (a) of Section 8-174 of this Code (for service
16		under Article 8) or subsection (a) of Section 11-170 of
17		this Code (for service under Article 11).
18		The election provided for in this subsection shall be made
19		between October 1, 2017 and November 15, 2017. A person
20		subject to this subsection who makes the required election
21		shall remain bound by that election. A person subject to this
22		subsection who fails for any reason to make the required
23		election within the time specified in this subsection shall be
24		deemed to have made the election under item (ii).
25		(e) Any retirement annuity or supplemental annuity shall
26		be subject to annual increases on the January 1 occurring

SB2017 Enrolled - 427 - LRB102 16155 CPF 22006 b
1		either on or after the attainment of age 67 (beginning January
2		1, 2015, age 65 with respect to service under Article 12 of
3		this Code that is subject to this Section and beginning on the
4		effective date of this amendatory Act of the 100th General
5		Assembly, age 65 with respect to service under Article 8 or
6		Article 11 for eligible persons who: (i) are subject to
7		subsection (c-5) of this Section; or (ii) made the election
8		under item (i) of subsection (d-10) of this Section) or the
9		first anniversary of the annuity start date, whichever is
10		later. Each annual increase shall be calculated at 3% or
11		one-half the annual unadjusted percentage increase (but not
12		less than zero) in the consumer price index-u for the 12 months
13		ending with the September preceding each November 1, whichever
14		is less, of the originally granted retirement annuity. If the
15		annual unadjusted percentage change in the consumer price
16		index-u for the 12 months ending with the September preceding
17		each November 1 is zero or there is a decrease, then the
18		annuity shall not be increased.
19		For the purposes of Section 1-103.1 of this Code, the
20		changes made to this Section by this amendatory Act of the
21		100th General Assembly are applicable without regard to
22		whether the employee was in active service on or after the
23		effective date of this amendatory Act of the 100th General
24		Assembly.
25		(f) The initial survivor's or widow's annuity of an
26		otherwise eligible survivor or widow of a retired member or

SB2017 Enrolled - 428 - LRB102 16155 CPF 22006 b
1		participant who first became a member or participant on or
2		after January 1, 2011 shall be in the amount of 66 2/3% of the
3		retired member's or participant's retirement annuity at the
4		date of death. In the case of the death of a member or
5		participant who has not retired and who first became a member
6		or participant on or after January 1, 2011, eligibility for a
7		survivor's or widow's annuity shall be determined by the
8		applicable Article of this Code. The initial benefit shall be
9		66 2/3% of the earned annuity without a reduction due to age. A
10		child's annuity of an otherwise eligible child shall be in the
11		amount prescribed under each Article if applicable. Any
12		survivor's or widow's annuity shall be increased (1) on each
13		January 1 occurring on or after the commencement of the
14		annuity if the deceased member died while receiving a
15		retirement annuity or (2) in other cases, on each January 1
16		occurring after the first anniversary of the commencement of
17		the annuity. Each annual increase shall be calculated at 3% or
18		one-half the annual unadjusted percentage increase (but not
19		less than zero) in the consumer price index-u for the 12 months
20		ending with the September preceding each November 1, whichever
21		is less, of the originally granted survivor's annuity. If the
22		annual unadjusted percentage change in the consumer price
23		index-u for the 12 months ending with the September preceding
24		each November 1 is zero or there is a decrease, then the
25		annuity shall not be increased.
26		(g) The benefits in Section 14-110 apply only if the

SB2017 Enrolled - 429 - LRB102 16155 CPF 22006 b
1		person is a State policeman, a fire fighter in the fire
2		protection service of a department, a conservation police
3		officer, an investigator for the Secretary of State, an arson
4		investigator, a Commerce Commission police officer,
5		investigator for the Department of Revenue or the Illinois
6		Gaming Board, a security employee of the Department of
7		Corrections or the Department of Juvenile Justice, or a
8		security employee of the Department of Innovation and
9		Technology, as those terms are defined in subsection (b) and
10		subsection (c) of Section 14-110. A person who meets the
11		requirements of this Section is entitled to an annuity
12		calculated under the provisions of Section 14-110, in lieu of
13		the regular or minimum retirement annuity, only if the person
14		has withdrawn from service with not less than 20 years of
15		eligible creditable service and has attained age 60,
16		regardless of whether the attainment of age 60 occurs while
17		the person is still in service.
18		(h) If a person who first becomes a member or a participant
19		of a retirement system or pension fund subject to this Section
20		on or after January 1, 2011 is receiving a retirement annuity
21		or retirement pension under that system or fund and becomes a
22		member or participant under any other system or fund created
23		by this Code and is employed on a full-time basis, except for
24		those members or participants exempted from the provisions of
25		this Section under subsection (a) of this Section, then the
26		person's retirement annuity or retirement pension under that

SB2017 Enrolled - 430 - LRB102 16155 CPF 22006 b
1		system or fund shall be suspended during that employment. Upon
2		termination of that employment, the person's retirement
3		annuity or retirement pension payments shall resume and be
4		recalculated if recalculation is provided for under the
5		applicable Article of this Code.
6		If a person who first becomes a member of a retirement
7		system or pension fund subject to this Section on or after
8		January 1, 2012 and is receiving a retirement annuity or
9		retirement pension under that system or fund and accepts on a
10		contractual basis a position to provide services to a
11		governmental entity from which he or she has retired, then
12		that person's annuity or retirement pension earned as an
13		active employee of the employer shall be suspended during that
14		contractual service. A person receiving an annuity or
15		retirement pension under this Code shall notify the pension
16		fund or retirement system from which he or she is receiving an
17		annuity or retirement pension, as well as his or her
18		contractual employer, of his or her retirement status before
19		accepting contractual employment. A person who fails to submit
20		such notification shall be guilty of a Class A misdemeanor and
21		required to pay a fine of $1,000. Upon termination of that
22		contractual employment, the person's retirement annuity or
23		retirement pension payments shall resume and, if appropriate,
24		be recalculated under the applicable provisions of this Code.
25		(i) (Blank).
26		(j) In the case of a conflict between the provisions of

SB2017 Enrolled - 431 - LRB102 16155 CPF 22006 b
1		this Section and any other provision of this Code, the
2		provisions of this Section shall control.
3		(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;
4		100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff.
5		1-4-19; 101-610, eff. 1-1-20.)
6		(40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
7		Sec. 15-155. Employer contributions.
8		(a) The State of Illinois shall make contributions by
9		appropriations of amounts which, together with the other
10		employer contributions from trust, federal, and other funds,
11		employee contributions, income from investments, and other
12		income of this System, will be sufficient to meet the cost of
13		maintaining and administering the System on a 90% funded basis
14		in accordance with actuarial recommendations.
15		The Board shall determine the amount of State
16		contributions required for each fiscal year on the basis of
17		the actuarial tables and other assumptions adopted by the
18		Board and the recommendations of the actuary, using the
19		formula in subsection (a-1).
20		(a-1) For State fiscal years 2012 through 2045, the
21		minimum contribution to the System to be made by the State for
22		each fiscal year shall be an amount determined by the System to
23		be sufficient to bring the total assets of the System up to 90%
24		of the total actuarial liabilities of the System by the end of
25		State fiscal year 2045. In making these determinations, the

SB2017 Enrolled - 432 - LRB102 16155 CPF 22006 b
1		required State contribution shall be calculated each year as a
2		level percentage of payroll over the years remaining to and
3		including fiscal year 2045 and shall be determined under the
4		projected unit credit actuarial cost method.
5		For each of State fiscal years 2018, 2019, and 2020, the
6		State shall make an additional contribution to the System
7		equal to 2% of the total payroll of each employee who is deemed
8		to have elected the benefits under Section 1-161 or who has
9		made the election under subsection (c) of Section 1-161.
10		A change in an actuarial or investment assumption that
11		increases or decreases the required State contribution and
12		first applies in State fiscal year 2018 or thereafter shall be
13		implemented in equal annual amounts over a 5-year period
14		beginning in the State fiscal year in which the actuarial
15		change first applies to the required State contribution.
16		A change in an actuarial or investment assumption that
17		increases or decreases the required State contribution and
18		first applied to the State contribution in fiscal year 2014,
19		2015, 2016, or 2017 shall be implemented:
20		(i) as already applied in State fiscal years before
21		2018; and
22		(ii) in the portion of the 5-year period beginning in
23		the State fiscal year in which the actuarial change first
24		applied that occurs in State fiscal year 2018 or
25		thereafter, by calculating the change in equal annual
26		amounts over that 5-year period and then implementing it

SB2017 Enrolled - 433 - LRB102 16155 CPF 22006 b
1		at the resulting annual rate in each of the remaining
2		fiscal years in that 5-year period.
3		For State fiscal years 1996 through 2005, the State
4		contribution to the System, as a percentage of the applicable
5		employee payroll, shall be increased in equal annual
6		increments so that by State fiscal year 2011, the State is
7		contributing at the rate required under this Section.
8		Notwithstanding any other provision of this Article, the
9		total required State contribution for State fiscal year 2006
10		is $166,641,900.
11		Notwithstanding any other provision of this Article, the
12		total required State contribution for State fiscal year 2007
13		is $252,064,100.
14		For each of State fiscal years 2008 through 2009, the
15		State contribution to the System, as a percentage of the
16		applicable employee payroll, shall be increased in equal
17		annual increments from the required State contribution for
18		State fiscal year 2007, so that by State fiscal year 2011, the
19		State is contributing at the rate otherwise required under
20		this Section.
21		Notwithstanding any other provision of this Article, the
22		total required State contribution for State fiscal year 2010
23		is $702,514,000 and shall be made from the State Pensions Fund
24		and proceeds of bonds sold in fiscal year 2010 pursuant to
25		Section 7.2 of the General Obligation Bond Act, less (i) the
26		pro rata share of bond sale expenses determined by the

SB2017 Enrolled - 434 - LRB102 16155 CPF 22006 b
1		System's share of total bond proceeds, (ii) any amounts
2		received from the General Revenue Fund in fiscal year 2010,
3		(iii) any reduction in bond proceeds due to the issuance of
4		discounted bonds, if applicable.
5		Notwithstanding any other provision of this Article, the
6		total required State contribution for State fiscal year 2011
7		is the amount recertified by the System on or before April 1,
8		2011 pursuant to Section 15-165 and shall be made from the
9		State Pensions Fund and proceeds of bonds sold in fiscal year
10		2011 pursuant to Section 7.2 of the General Obligation Bond
11		Act, less (i) the pro rata share of bond sale expenses
12		determined by the System's share of total bond proceeds, (ii)
13		any amounts received from the General Revenue Fund in fiscal
14		year 2011, and (iii) any reduction in bond proceeds due to the
15		issuance of discounted bonds, if applicable.
16		Beginning in State fiscal year 2046, the minimum State
17		contribution for each fiscal year shall be the amount needed
18		to maintain the total assets of the System at 90% of the total
19		actuarial liabilities of the System.
20		Amounts received by the System pursuant to Section 25 of
21		the Budget Stabilization Act or Section 8.12 of the State
22		Finance Act in any fiscal year do not reduce and do not
23		constitute payment of any portion of the minimum State
24		contribution required under this Article in that fiscal year.
25		Such amounts shall not reduce, and shall not be included in the
26		calculation of, the required State contributions under this

SB2017 Enrolled - 435 - LRB102 16155 CPF 22006 b
1		Article in any future year until the System has reached a
2		funding ratio of at least 90%. A reference in this Article to
3		the "required State contribution" or any substantially similar
4		term does not include or apply to any amounts payable to the
5		System under Section 25 of the Budget Stabilization Act.
6		Notwithstanding any other provision of this Section, the
7		required State contribution for State fiscal year 2005 and for
8		fiscal year 2008 and each fiscal year thereafter, as
9		calculated under this Section and certified under Section
10		15-165, shall not exceed an amount equal to (i) the amount of
11		the required State contribution that would have been
12		calculated under this Section for that fiscal year if the
13		System had not received any payments under subsection (d) of
14		Section 7.2 of the General Obligation Bond Act, minus (ii) the
15		portion of the State's total debt service payments for that
16		fiscal year on the bonds issued in fiscal year 2003 for the
17		purposes of that Section 7.2, as determined and certified by
18		the Comptroller, that is the same as the System's portion of
19		the total moneys distributed under subsection (d) of Section
20		7.2 of the General Obligation Bond Act. In determining this
21		maximum for State fiscal years 2008 through 2010, however, the
22		amount referred to in item (i) shall be increased, as a
23		percentage of the applicable employee payroll, in equal
24		increments calculated from the sum of the required State
25		contribution for State fiscal year 2007 plus the applicable
26		portion of the State's total debt service payments for fiscal

SB2017 Enrolled - 436 - LRB102 16155 CPF 22006 b
1		year 2007 on the bonds issued in fiscal year 2003 for the
2		purposes of Section 7.2 of the General Obligation Bond Act, so
3		that, by State fiscal year 2011, the State is contributing at
4		the rate otherwise required under this Section.
5		(a-2) Beginning in fiscal year 2018, each employer under
6		this Article shall pay to the System a required contribution
7		determined as a percentage of projected payroll and sufficient
8		to produce an annual amount equal to:
9		(i) for each of fiscal years 2018, 2019, and 2020, the
10		defined benefit normal cost of the defined benefit plan,
11		less the employee contribution, for each employee of that
12		employer who has elected or who is deemed to have elected
13		the benefits under Section 1-161 or who has made the
14		election under subsection (c) of Section 1-161; for fiscal
15		year 2021 and each fiscal year thereafter, the defined
16		benefit normal cost of the defined benefit plan, less the
17		employee contribution, plus 2%, for each employee of that
18		employer who has elected or who is deemed to have elected
19		the benefits under Section 1-161 or who has made the
20		election under subsection (c) of Section 1-161; plus
21		(ii) the amount required for that fiscal year to
22		amortize any unfunded actuarial accrued liability
23		associated with the present value of liabilities
24		attributable to the employer's account under Section
25		15-155.2, determined as a level percentage of payroll over
26		a 30-year rolling amortization period.

SB2017 Enrolled - 437 - LRB102 16155 CPF 22006 b
1		In determining contributions required under item (i) of
2		this subsection, the System shall determine an aggregate rate
3		for all employers, expressed as a percentage of projected
4		payroll.
5		In determining the contributions required under item (ii)
6		of this subsection, the amount shall be computed by the System
7		on the basis of the actuarial assumptions and tables used in
8		the most recent actuarial valuation of the System that is
9		available at the time of the computation.
10		The contributions required under this subsection (a-2)
11		shall be paid by an employer concurrently with that employer's
12		payroll payment period. The State, as the actual employer of
13		an employee, shall make the required contributions under this
14		subsection.
15		As used in this subsection, "academic year" means the
16		12-month period beginning September 1.
17		(b) If an employee is paid from trust or federal funds, the
18		employer shall pay to the Board contributions from those funds
19		which are sufficient to cover the accruing normal costs on
20		behalf of the employee. However, universities having employees
21		who are compensated out of local auxiliary funds, income
22		funds, or service enterprise funds are not required to pay
23		such contributions on behalf of those employees. The local
24		auxiliary funds, income funds, and service enterprise funds of
25		universities shall not be considered trust funds for the
26		purpose of this Article, but funds of alumni associations,

SB2017 Enrolled - 438 - LRB102 16155 CPF 22006 b
1		foundations, and athletic associations which are affiliated
2		with the universities included as employers under this Article
3		and other employers which do not receive State appropriations
4		are considered to be trust funds for the purpose of this
5		Article.
6		(b-1) The City of Urbana and the City of Champaign shall
7		each make employer contributions to this System for their
8		respective firefighter employees who participate in this
9		System pursuant to subsection (h) of Section 15-107. The rate
10		of contributions to be made by those municipalities shall be
11		determined annually by the Board on the basis of the actuarial
12		assumptions adopted by the Board and the recommendations of
13		the actuary, and shall be expressed as a percentage of salary
14		for each such employee. The Board shall certify the rate to the
15		affected municipalities as soon as may be practical. The
16		employer contributions required under this subsection shall be
17		remitted by the municipality to the System at the same time and
18		in the same manner as employee contributions.
19		(c) Through State fiscal year 1995: The total employer
20		contribution shall be apportioned among the various funds of
21		the State and other employers, whether trust, federal, or
22		other funds, in accordance with actuarial procedures approved
23		by the Board. State of Illinois contributions for employers
24		receiving State appropriations for personal services shall be
25		payable from appropriations made to the employers or to the
26		System. The contributions for Class I community colleges

SB2017 Enrolled - 439 - LRB102 16155 CPF 22006 b
1		covering earnings other than those paid from trust and federal
2		funds, shall be payable solely from appropriations to the
3		Illinois Community College Board or the System for employer
4		contributions.
5		(d) Beginning in State fiscal year 1996, the required
6		State contributions to the System shall be appropriated
7		directly to the System and shall be payable through vouchers
8		issued in accordance with subsection (c) of Section 15-165,
9		except as provided in subsection (g).
10		(e) The State Comptroller shall draw warrants payable to
11		the System upon proper certification by the System or by the
12		employer in accordance with the appropriation laws and this
13		Code.
14		(f) Normal costs under this Section means liability for
15		pensions and other benefits which accrues to the System
16		because of the credits earned for service rendered by the
17		participants during the fiscal year and expenses of
18		administering the System, but shall not include the principal
19		of or any redemption premium or interest on any bonds issued by
20		the Board or any expenses incurred or deposits required in
21		connection therewith.
22		(g) If June 4, 2018 (Public Act 100-587) the amount of a
23		participant's earnings for any academic year used to determine
24		the final rate of earnings, determined on a full-time
25		equivalent basis, exceeds the amount of his or her earnings
26		with the same employer for the previous academic year,

SB2017 Enrolled - 440 - LRB102 16155 CPF 22006 b
1		determined on a full-time equivalent basis, by more than 6%,
2		the participant's employer shall pay to the System, in
3		addition to all other payments required under this Section and
4		in accordance with guidelines established by the System, the
5		present value of the increase in benefits resulting from the
6		portion of the increase in earnings that is in excess of 6%.
7		This present value shall be computed by the System on the basis
8		of the actuarial assumptions and tables used in the most
9		recent actuarial valuation of the System that is available at
10		the time of the computation. The System may require the
11		employer to provide any pertinent information or
12		documentation.
13		Whenever it determines that a payment is or may be
14		required under this subsection (g), the System shall calculate
15		the amount of the payment and bill the employer for that
16		amount. The bill shall specify the calculations used to
17		determine the amount due. If the employer disputes the amount
18		of the bill, it may, within 30 days after receipt of the bill,
19		apply to the System in writing for a recalculation. The
20		application must specify in detail the grounds of the dispute
21		and, if the employer asserts that the calculation is subject
22		to subsection (h), (h-5), or (i) of this Section, must include
23		an affidavit setting forth and attesting to all facts within
24		the employer's knowledge that are pertinent to the
25		applicability of that subsection. Upon receiving a timely
26		application for recalculation, the System shall review the

SB2017 Enrolled - 441 - LRB102 16155 CPF 22006 b
1		application and, if appropriate, recalculate the amount due.
2		The employer contributions required under this subsection
3		(g) may be paid in the form of a lump sum within 90 days after
4		receipt of the bill. If the employer contributions are not
5		paid within 90 days after receipt of the bill, then interest
6		will be charged at a rate equal to the System's annual
7		actuarially assumed rate of return on investment compounded
8		annually from the 91st day after receipt of the bill. Payments
9		must be concluded within 3 years after the employer's receipt
10		of the bill.
11		When assessing payment for any amount due under this
12		subsection (g), the System shall include earnings, to the
13		extent not established by a participant under Section
14		15-113.11 or 15-113.12, that would have been paid to the
15		participant had the participant not taken (i) periods of
16		voluntary or involuntary furlough occurring on or after July
17		1, 2015 and on or before June 30, 2017 or (ii) periods of
18		voluntary pay reduction in lieu of furlough occurring on or
19		after July 1, 2015 and on or before June 30, 2017. Determining
20		earnings that would have been paid to a participant had the
21		participant not taken periods of voluntary or involuntary
22		furlough or periods of voluntary pay reduction shall be the
23		responsibility of the employer, and shall be reported in a
24		manner prescribed by the System.
25		This subsection (g) does not apply to (1) Tier 2 hybrid
26		plan members and (2) Tier 2 defined benefit members who first

SB2017 Enrolled - 442 - LRB102 16155 CPF 22006 b
1		participate under this Article on or after the implementation
2		date of the Optional Hybrid Plan.
3		(g-1) (Blank). June 4, 2018 (Public Act 100-587)
4		(h) This subsection (h) applies only to payments made or
5		salary increases given on or after June 1, 2005 but before July
6		1, 2011. The changes made by Public Act 94-1057 shall not
7		require the System to refund any payments received before July
8		31, 2006 (the effective date of Public Act 94-1057).
9		When assessing payment for any amount due under subsection
10		(g), the System shall exclude earnings increases paid to
11		participants under contracts or collective bargaining
12		agreements entered into, amended, or renewed before June 1,
13		2005.
14		When assessing payment for any amount due under subsection
15		(g), the System shall exclude earnings increases paid to a
16		participant at a time when the participant is 10 or more years
17		from retirement eligibility under Section 15-135.
18		When assessing payment for any amount due under subsection
19		(g), the System shall exclude earnings increases resulting
20		from overload work, including a contract for summer teaching,
21		or overtime when the employer has certified to the System, and
22		the System has approved the certification, that: (i) in the
23		case of overloads (A) the overload work is for the sole purpose
24		of academic instruction in excess of the standard number of
25		instruction hours for a full-time employee occurring during
26		the academic year that the overload is paid and (B) the

SB2017 Enrolled - 443 - LRB102 16155 CPF 22006 b
1		earnings increases are equal to or less than the rate of pay
2		for academic instruction computed using the participant's
3		current salary rate and work schedule; and (ii) in the case of
4		overtime, the overtime was necessary for the educational
5		mission.
6		When assessing payment for any amount due under subsection
7		(g), the System shall exclude any earnings increase resulting
8		from (i) a promotion for which the employee moves from one
9		classification to a higher classification under the State
10		Universities Civil Service System, (ii) a promotion in
11		academic rank for a tenured or tenure-track faculty position,
12		or (iii) a promotion that the Illinois Community College Board
13		has recommended in accordance with subsection (k) of this
14		Section. These earnings increases shall be excluded only if
15		the promotion is to a position that has existed and been filled
16		by a member for no less than one complete academic year and the
17		earnings increase as a result of the promotion is an increase
18		that results in an amount no greater than the average salary
19		paid for other similar positions.
20		(h-5) When assessing payment for any amount due under
21		subsection (g), the System shall exclude any earnings increase
22		resulting from overload work performed in an academic year
23		subsequent to an academic year in which the employer was
24		unable to offer or allow to be conducted overload work due to
25		an emergency declaration limiting such activities.
26		(i) When assessing payment for any amount due under

SB2017 Enrolled - 444 - LRB102 16155 CPF 22006 b
1		subsection (g), the System shall exclude any salary increase
2		described in subsection (h) of this Section given on or after
3		July 1, 2011 but before July 1, 2014 under a contract or
4		collective bargaining agreement entered into, amended, or
5		renewed on or after June 1, 2005 but before July 1, 2011.
6		Notwithstanding any other provision of this Section, any
7		payments made or salary increases given after June 30, 2014
8		shall be used in assessing payment for any amount due under
9		subsection (g) of this Section.
10		(j) The System shall prepare a report and file copies of
11		the report with the Governor and the General Assembly by
12		January 1, 2007 that contains all of the following
13		information:
14		(1) The number of recalculations required by the
15		changes made to this Section by Public Act 94-1057 for
16		each employer.
17		(2) The dollar amount by which each employer's
18		contribution to the System was changed due to
19		recalculations required by Public Act 94-1057.
20		(3) The total amount the System received from each
21		employer as a result of the changes made to this Section by
22		Public Act 94-4.
23		(4) The increase in the required State contribution
24		resulting from the changes made to this Section by Public
25		Act 94-1057.
26		(j-5) For State fiscal years beginning on or after July 1,

SB2017 Enrolled - 445 - LRB102 16155 CPF 22006 b
1		2017, if the amount of a participant's earnings for any State
2		fiscal year exceeds the amount of the salary set by law for the
3		Governor that is in effect on July 1 of that fiscal year, the
4		participant's employer shall pay to the System, in addition to
5		all other payments required under this Section and in
6		accordance with guidelines established by the System, an
7		amount determined by the System to be equal to the employer
8		normal cost, as established by the System and expressed as a
9		total percentage of payroll, multiplied by the amount of
10		earnings in excess of the amount of the salary set by law for
11		the Governor. This amount shall be computed by the System on
12		the basis of the actuarial assumptions and tables used in the
13		most recent actuarial valuation of the System that is
14		available at the time of the computation. The System may
15		require the employer to provide any pertinent information or
16		documentation.
17		Whenever it determines that a payment is or may be
18		required under this subsection, the System shall calculate the
19		amount of the payment and bill the employer for that amount.
20		The bill shall specify the calculation used to determine the
21		amount due. If the employer disputes the amount of the bill, it
22		may, within 30 days after receipt of the bill, apply to the
23		System in writing for a recalculation. The application must
24		specify in detail the grounds of the dispute. Upon receiving a
25		timely application for recalculation, the System shall review
26		the application and, if appropriate, recalculate the amount

SB2017 Enrolled - 446 - LRB102 16155 CPF 22006 b
1		due.
2		The employer contributions required under this subsection
3		may be paid in the form of a lump sum within 90 days after
4		issuance of the bill. If the employer contributions are not
5		paid within 90 days after issuance of the bill, then interest
6		will be charged at a rate equal to the System's annual
7		actuarially assumed rate of return on investment compounded
8		annually from the 91st day after issuance of the bill. All
9		payments must be received within 3 years after issuance of the
10		bill. If the employer fails to make complete payment,
11		including applicable interest, within 3 years, then the System
12		may, after giving notice to the employer, certify the
13		delinquent amount to the State Comptroller, and the
14		Comptroller shall thereupon deduct the certified delinquent
15		amount from State funds payable to the employer and pay them
16		instead to the System.
17		This subsection (j-5) does not apply to a participant's
18		earnings to the extent an employer pays the employer normal
19		cost of such earnings.
20		The changes made to this subsection (j-5) by Public Act
21		100-624 are intended to apply retroactively to July 6, 2017
22		(the effective date of Public Act 100-23).
23		(k) The Illinois Community College Board shall adopt rules
24		for recommending lists of promotional positions submitted to
25		the Board by community colleges and for reviewing the
26		promotional lists on an annual basis. When recommending

SB2017 Enrolled - 447 - LRB102 16155 CPF 22006 b
1		promotional lists, the Board shall consider the similarity of
2		the positions submitted to those positions recognized for
3		State universities by the State Universities Civil Service
4		System. The Illinois Community College Board shall file a copy
5		of its findings with the System. The System shall consider the
6		findings of the Illinois Community College Board when making
7		determinations under this Section. The System shall not
8		exclude any earnings increases resulting from a promotion when
9		the promotion was not submitted by a community college.
10		Nothing in this subsection (k) shall require any community
11		college to submit any information to the Community College
12		Board.
13		(l) For purposes of determining the required State
14		contribution to the System, the value of the System's assets
15		shall be equal to the actuarial value of the System's assets,
16		which shall be calculated as follows:
17		As of June 30, 2008, the actuarial value of the System's
18		assets shall be equal to the market value of the assets as of
19		that date. In determining the actuarial value of the System's
20		assets for fiscal years after June 30, 2008, any actuarial
21		gains or losses from investment return incurred in a fiscal
22		year shall be recognized in equal annual amounts over the
23		5-year period following that fiscal year.
24		(m) For purposes of determining the required State
25		contribution to the system for a particular year, the
26		actuarial value of assets shall be assumed to earn a rate of

SB2017 Enrolled - 448 - LRB102 16155 CPF 22006 b
1		return equal to the system's actuarially assumed rate of
2		return.
3		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
4		100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff.
5		7-12-19; revised 8-6-19.)
6		(40 ILCS 5/15-198)
7		Sec. 15-198. Application and expiration of new benefit
8		increases.
9		(a) As used in this Section, "new benefit increase" means
10		an increase in the amount of any benefit provided under this
11		Article, or an expansion of the conditions of eligibility for
12		any benefit under this Article, that results from an amendment
13		to this Code that takes effect after June 1, 2005 (the
14		effective date of Public Act 94-4). "New benefit increase",
15		however, does not include any benefit increase resulting from
16		the changes made to Article 1 or this Article by Public Act
17		100-23, Public Act 100-587, Public Act 100-769, Public Act
18		101-10, Public Act 101-610, or this amendatory Act of the
19		102nd General Assembly or this amendatory Act of the 101st
20		General Assembly.
21		(b) Notwithstanding any other provision of this Code or
22		any subsequent amendment to this Code, every new benefit
23		increase is subject to this Section and shall be deemed to be
24		granted only in conformance with and contingent upon
25		compliance with the provisions of this Section.

SB2017 Enrolled - 449 - LRB102 16155 CPF 22006 b
1		(c) The Public Act enacting a new benefit increase must
2		identify and provide for payment to the System of additional
3		funding at least sufficient to fund the resulting annual
4		increase in cost to the System as it accrues.
5		Every new benefit increase is contingent upon the General
6		Assembly providing the additional funding required under this
7		subsection. The Commission on Government Forecasting and
8		Accountability shall analyze whether adequate additional
9		funding has been provided for the new benefit increase and
10		shall report its analysis to the Public Pension Division of
11		the Department of Insurance. A new benefit increase created by
12		a Public Act that does not include the additional funding
13		required under this subsection is null and void. If the Public
14		Pension Division determines that the additional funding
15		provided for a new benefit increase under this subsection is
16		or has become inadequate, it may so certify to the Governor and
17		the State Comptroller and, in the absence of corrective action
18		by the General Assembly, the new benefit increase shall expire
19		at the end of the fiscal year in which the certification is
20		made.
21		(d) Every new benefit increase shall expire 5 years after
22		its effective date or on such earlier date as may be specified
23		in the language enacting the new benefit increase or provided
24		under subsection (c). This does not prevent the General
25		Assembly from extending or re-creating a new benefit increase
26		by law.

SB2017 Enrolled - 450 - LRB102 16155 CPF 22006 b
1		(e) Except as otherwise provided in the language creating
2		the new benefit increase, a new benefit increase that expires
3		under this Section continues to apply to persons who applied
4		and qualified for the affected benefit while the new benefit
5		increase was in effect and to the affected beneficiaries and
6		alternate payees of such persons, but does not apply to any
7		other person, including, without limitation, a person who
8		continues in service after the expiration date and did not
9		apply and qualify for the affected benefit while the new
10		benefit increase was in effect.
11		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
12		100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff.
13		7-12-19; 101-610, eff. 1-1-20.)
14		(40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)
15		(Text of Section WITHOUT the changes made by P.A. 98-599,
16		which has been held unconstitutional)
17		Sec. 16-133. Retirement annuity; amount.
18		(a) The amount of the retirement annuity shall be (i) in
19		the case of a person who first became a teacher under this
20		Article before July 1, 2005, the larger of the amounts
21		determined under paragraphs (A) and (B) below, or (ii) in the
22		case of a person who first becomes a teacher under this Article
23		on or after July 1, 2005, the amount determined under the
24		applicable provisions of paragraph (B):
25		(A) An amount consisting of the sum of the following:

SB2017 Enrolled - 451 - LRB102 16155 CPF 22006 b
1		(1) An amount that can be provided on an
2		actuarially equivalent basis by the member's
3		accumulated contributions at the time of retirement;
4		and
5		(2) The sum of (i) the amount that can be provided
6		on an actuarially equivalent basis by the member's
7		accumulated contributions representing service prior
8		to July 1, 1947, and (ii) the amount that can be
9		provided on an actuarially equivalent basis by the
10		amount obtained by multiplying 1.4 times the member's
11		accumulated contributions covering service subsequent
12		to June 30, 1947; and
13		(3) If there is prior service, 2 times the amount
14		that would have been determined under subparagraph (2)
15		of paragraph (A) above on account of contributions
16		which would have been made during the period of prior
17		service creditable to the member had the System been
18		in operation and had the member made contributions at
19		the contribution rate in effect prior to July 1, 1947.
20		This paragraph (A) does not apply to a person who
21		first becomes a teacher under this Article on or after
22		July 1, 2005.
23		(B) An amount consisting of the greater of the
24		following:
25		(1) For creditable service earned before July 1,
26		1998 that has not been augmented under Section

SB2017 Enrolled - 452 - LRB102 16155 CPF 22006 b
1		16-129.1: 1.67% of final average salary for each of
2		the first 10 years of creditable service, 1.90% of
3		final average salary for each year in excess of 10 but
4		not exceeding 20, 2.10% of final average salary for
5		each year in excess of 20 but not exceeding 30, and
6		2.30% of final average salary for each year in excess
7		of 30; and
8		For creditable service earned on or after July 1,
9		1998 by a member who has at least 24 years of
10		creditable service on July 1, 1998 and who does not
11		elect to augment service under Section 16-129.1: 2.2%
12		of final average salary for each year of creditable
13		service earned on or after July 1, 1998 but before the
14		member reaches a total of 30 years of creditable
15		service and 2.3% of final average salary for each year
16		of creditable service earned on or after July 1, 1998
17		and after the member reaches a total of 30 years of
18		creditable service; and
19		For all other creditable service: 2.2% of final
20		average salary for each year of creditable service; or
21		(2) 1.5% of final average salary for each year of
22		creditable service plus the sum $7.50 for each of the
23		first 20 years of creditable service.
24		The amount of the retirement annuity determined under this
25		paragraph (B) shall be reduced by 1/2 of 1% for each month
26		that the member is less than age 60 at the time the

SB2017 Enrolled - 453 - LRB102 16155 CPF 22006 b
1		retirement annuity begins. However, this reduction shall
2		not apply (i) if the member has at least 35 years of
3		creditable service, or (ii) if the member retires on
4		account of disability under Section 16-149.2 of this
5		Article with at least 20 years of creditable service, or
6		(iii) if the member (1) has earned during the period
7		immediately preceding the last day of service at least one
8		year of contributing creditable service as an employee of
9		a department as defined in Section 14-103.04, (2) has
10		earned at least 5 years of contributing creditable service
11		as an employee of a department as defined in Section
12		14-103.04, (3) retires on or after January 1, 2001, and
13		(4) retires having attained an age which, when added to
14		the number of years of his or her total creditable
15		service, equals at least 85. Portions of years shall be
16		counted as decimal equivalents.
17		(b) For purposes of this Section, except as provided in
18		subsection (b-5), final average salary shall be the average
19		salary for the highest 4 consecutive years within the last 10
20		years of creditable service as determined under rules of the
21		board.
22		The minimum final average salary shall be considered to
23		be $2,400 per year.
24		In the determination of final average salary for members
25		other than elected officials and their appointees when such
26		appointees are allowed by statute, that part of a member's

SB2017 Enrolled - 454 - LRB102 16155 CPF 22006 b
1		salary for any year beginning after June 30, 1979 which
2		exceeds the member's annual full-time salary rate with the
3		same employer for the preceding year by more than 20% shall be
4		excluded. The exclusion shall not apply in any year in which
5		the member's creditable earnings are less than 50% of the
6		preceding year's mean salary for downstate teachers as
7		determined by the survey of school district salaries provided
8		in Section 2-3.103 of the School Code.
9		(b-5) A teacher who retires on or after June 1, 2021 and
10		for whom the 2020-2021 school year is used in the calculation
11		of the member's final average salary shall use the higher of
12		the following for the purpose of determining the member's
13		final average salary:
14		(A) the amount otherwise calculated under subsection
15		(b); or
16		(B) an amount calculated by the System using the
17		average salary for the 4 highest years within the last 10
18		years of creditable service as determined under the rules
19		of the board.
20		(c) In determining the amount of the retirement annuity
21		under paragraph (B) of this Section, a fractional year shall
22		be granted proportional credit.
23		(d) The retirement annuity determined under paragraph (B)
24		of this Section shall be available only to members who render
25		teaching service after July 1, 1947 for which member
26		contributions are required, and to annuitants who re-enter

SB2017 Enrolled - 455 - LRB102 16155 CPF 22006 b
1		under the provisions of Section 16-150.
2		(e) The maximum retirement annuity provided under
3		paragraph (B) of this Section shall be 75% of final average
4		salary.
5		(f) A member retiring after the effective date of this
6		amendatory Act of 1998 shall receive a pension equal to 75% of
7		final average salary if the member is qualified to receive a
8		retirement annuity equal to at least 74.6% of final average
9		salary under this Article or as proportional annuities under
10		Article 20 of this Code.
11		(Source: P.A. 94-4, eff. 6-1-05.)
12		(40 ILCS 5/16-158) (from Ch. 108 1/2, par. 16-158)
13		Sec. 16-158. Contributions by State and other employing
14		units.
15		(a) The State shall make contributions to the System by
16		means of appropriations from the Common School Fund and other
17		State funds of amounts which, together with other employer
18		contributions, employee contributions, investment income, and
19		other income, will be sufficient to meet the cost of
20		maintaining and administering the System on a 90% funded basis
21		in accordance with actuarial recommendations.
22		The Board shall determine the amount of State
23		contributions required for each fiscal year on the basis of
24		the actuarial tables and other assumptions adopted by the
25		Board and the recommendations of the actuary, using the

SB2017 Enrolled - 456 - LRB102 16155 CPF 22006 b
1		formula in subsection (b-3).
2		(a-1) Annually, on or before November 15 until November
3		15, 2011, the Board shall certify to the Governor the amount of
4		the required State contribution for the coming fiscal year.
5		The certification under this subsection (a-1) shall include a
6		copy of the actuarial recommendations upon which it is based
7		and shall specifically identify the System's projected State
8		normal cost for that fiscal year.
9		On or before May 1, 2004, the Board shall recalculate and
10		recertify to the Governor the amount of the required State
11		contribution to the System for State fiscal year 2005, taking
12		into account the amounts appropriated to and received by the
13		System under subsection (d) of Section 7.2 of the General
14		Obligation Bond Act.
15		On or before July 1, 2005, the Board shall recalculate and
16		recertify to the Governor the amount of the required State
17		contribution to the System for State fiscal year 2006, taking
18		into account the changes in required State contributions made
19		by Public Act 94-4.
20		On or before April 1, 2011, the Board shall recalculate
21		and recertify to the Governor the amount of the required State
22		contribution to the System for State fiscal year 2011,
23		applying the changes made by Public Act 96-889 to the System's
24		assets and liabilities as of June 30, 2009 as though Public Act
25		96-889 was approved on that date.
26		(a-5) On or before November 1 of each year, beginning

SB2017 Enrolled - 457 - LRB102 16155 CPF 22006 b
1		November 1, 2012, the Board shall submit to the State Actuary,
2		the Governor, and the General Assembly a proposed
3		certification of the amount of the required State contribution
4		to the System for the next fiscal year, along with all of the
5		actuarial assumptions, calculations, and data upon which that
6		proposed certification is based. On or before January 1 of
7		each year, beginning January 1, 2013, the State Actuary shall
8		issue a preliminary report concerning the proposed
9		certification and identifying, if necessary, recommended
10		changes in actuarial assumptions that the Board must consider
11		before finalizing its certification of the required State
12		contributions. On or before January 15, 2013 and each January
13		15 thereafter, the Board shall certify to the Governor and the
14		General Assembly the amount of the required State contribution
15		for the next fiscal year. The Board's certification must note
16		any deviations from the State Actuary's recommended changes,
17		the reason or reasons for not following the State Actuary's
18		recommended changes, and the fiscal impact of not following
19		the State Actuary's recommended changes on the required State
20		contribution.
21		(a-10) By November 1, 2017, the Board shall recalculate
22		and recertify to the State Actuary, the Governor, and the
23		General Assembly the amount of the State contribution to the
24		System for State fiscal year 2018, taking into account the
25		changes in required State contributions made by Public Act
26		100-23. The State Actuary shall review the assumptions and

SB2017 Enrolled - 458 - LRB102 16155 CPF 22006 b
1		valuations underlying the Board's revised certification and
2		issue a preliminary report concerning the proposed
3		recertification and identifying, if necessary, recommended
4		changes in actuarial assumptions that the Board must consider
5		before finalizing its certification of the required State
6		contributions. The Board's final certification must note any
7		deviations from the State Actuary's recommended changes, the
8		reason or reasons for not following the State Actuary's
9		recommended changes, and the fiscal impact of not following
10		the State Actuary's recommended changes on the required State
11		contribution.
12		(a-15) On or after June 15, 2019, but no later than June
13		30, 2019, the Board shall recalculate and recertify to the
14		Governor and the General Assembly the amount of the State
15		contribution to the System for State fiscal year 2019, taking
16		into account the changes in required State contributions made
17		by Public Act 100-587. The recalculation shall be made using
18		assumptions adopted by the Board for the original fiscal year
19		2019 certification. The monthly voucher for the 12th month of
20		fiscal year 2019 shall be paid by the Comptroller after the
21		recertification required pursuant to this subsection is
22		submitted to the Governor, Comptroller, and General Assembly.
23		The recertification submitted to the General Assembly shall be
24		filed with the Clerk of the House of Representatives and the
25		Secretary of the Senate in electronic form only, in the manner
26		that the Clerk and the Secretary shall direct.

SB2017 Enrolled - 459 - LRB102 16155 CPF 22006 b
1		(b) Through State fiscal year 1995, the State
2		contributions shall be paid to the System in accordance with
3		Section 18-7 of the School Code.
4		(b-1) Beginning in State fiscal year 1996, on the 15th day
5		of each month, or as soon thereafter as may be practicable, the
6		Board shall submit vouchers for payment of State contributions
7		to the System, in a total monthly amount of one-twelfth of the
8		required annual State contribution certified under subsection
9		(a-1). From March 5, 2004 (the effective date of Public Act
10		93-665) through June 30, 2004, the Board shall not submit
11		vouchers for the remainder of fiscal year 2004 in excess of the
12		fiscal year 2004 certified contribution amount determined
13		under this Section after taking into consideration the
14		transfer to the System under subsection (a) of Section 6z-61
15		of the State Finance Act. These vouchers shall be paid by the
16		State Comptroller and Treasurer by warrants drawn on the funds
17		appropriated to the System for that fiscal year.
18		If in any month the amount remaining unexpended from all
19		other appropriations to the System for the applicable fiscal
20		year (including the appropriations to the System under Section
21		8.12 of the State Finance Act and Section 1 of the State
22		Pension Funds Continuing Appropriation Act) is less than the
23		amount lawfully vouchered under this subsection, the
24		difference shall be paid from the Common School Fund under the
25		continuing appropriation authority provided in Section 1.1 of
26		the State Pension Funds Continuing Appropriation Act.

SB2017 Enrolled - 460 - LRB102 16155 CPF 22006 b
1		(b-2) Allocations from the Common School Fund apportioned
2		to school districts not coming under this System shall not be
3		diminished or affected by the provisions of this Article.
4		(b-3) For State fiscal years 2012 through 2045, the
5		minimum contribution to the System to be made by the State for
6		each fiscal year shall be an amount determined by the System to
7		be sufficient to bring the total assets of the System up to 90%
8		of the total actuarial liabilities of the System by the end of
9		State fiscal year 2045. In making these determinations, the
10		required State contribution shall be calculated each year as a
11		level percentage of payroll over the years remaining to and
12		including fiscal year 2045 and shall be determined under the
13		projected unit credit actuarial cost method.
14		For each of State fiscal years 2018, 2019, and 2020, the
15		State shall make an additional contribution to the System
16		equal to 2% of the total payroll of each employee who is deemed
17		to have elected the benefits under Section 1-161 or who has
18		made the election under subsection (c) of Section 1-161.
19		A change in an actuarial or investment assumption that
20		increases or decreases the required State contribution and
21		first applies in State fiscal year 2018 or thereafter shall be
22		implemented in equal annual amounts over a 5-year period
23		beginning in the State fiscal year in which the actuarial
24		change first applies to the required State contribution.
25		A change in an actuarial or investment assumption that
26		increases or decreases the required State contribution and

SB2017 Enrolled - 461 - LRB102 16155 CPF 22006 b
1		first applied to the State contribution in fiscal year 2014,
2		2015, 2016, or 2017 shall be implemented:
3		(i) as already applied in State fiscal years before
4		2018; and
5		(ii) in the portion of the 5-year period beginning in
6		the State fiscal year in which the actuarial change first
7		applied that occurs in State fiscal year 2018 or
8		thereafter, by calculating the change in equal annual
9		amounts over that 5-year period and then implementing it
10		at the resulting annual rate in each of the remaining
11		fiscal years in that 5-year period.
12		For State fiscal years 1996 through 2005, the State
13		contribution to the System, as a percentage of the applicable
14		employee payroll, shall be increased in equal annual
15		increments so that by State fiscal year 2011, the State is
16		contributing at the rate required under this Section; except
17		that in the following specified State fiscal years, the State
18		contribution to the System shall not be less than the
19		following indicated percentages of the applicable employee
20		payroll, even if the indicated percentage will produce a State
21		contribution in excess of the amount otherwise required under
22		this subsection and subsection (a), and notwithstanding any
23		contrary certification made under subsection (a-1) before May
24		27, 1998 (the effective date of Public Act 90-582): 10.02% in
25		FY 1999; 10.77% in FY 2000; 11.47% in FY 2001; 12.16% in FY
26		2002; 12.86% in FY 2003; and 13.56% in FY 2004.

SB2017 Enrolled - 462 - LRB102 16155 CPF 22006 b
1		Notwithstanding any other provision of this Article, the
2		total required State contribution for State fiscal year 2006
3		is $534,627,700.
4		Notwithstanding any other provision of this Article, the
5		total required State contribution for State fiscal year 2007
6		is $738,014,500.
7		For each of State fiscal years 2008 through 2009, the
8		State contribution to the System, as a percentage of the
9		applicable employee payroll, shall be increased in equal
10		annual increments from the required State contribution for
11		State fiscal year 2007, so that by State fiscal year 2011, the
12		State is contributing at the rate otherwise required under
13		this Section.
14		Notwithstanding any other provision of this Article, the
15		total required State contribution for State fiscal year 2010
16		is $2,089,268,000 and shall be made from the proceeds of bonds
17		sold in fiscal year 2010 pursuant to Section 7.2 of the General
18		Obligation Bond Act, less (i) the pro rata share of bond sale
19		expenses determined by the System's share of total bond
20		proceeds, (ii) any amounts received from the Common School
21		Fund in fiscal year 2010, and (iii) any reduction in bond
22		proceeds due to the issuance of discounted bonds, if
23		applicable.
24		Notwithstanding any other provision of this Article, the
25		total required State contribution for State fiscal year 2011
26		is the amount recertified by the System on or before April 1,

SB2017 Enrolled - 463 - LRB102 16155 CPF 22006 b
1		2011 pursuant to subsection (a-1) of this Section and shall be
2		made from the proceeds of bonds sold in fiscal year 2011
3		pursuant to Section 7.2 of the General Obligation Bond Act,
4		less (i) the pro rata share of bond sale expenses determined by
5		the System's share of total bond proceeds, (ii) any amounts
6		received from the Common School Fund in fiscal year 2011, and
7		(iii) any reduction in bond proceeds due to the issuance of
8		discounted bonds, if applicable. This amount shall include, in
9		addition to the amount certified by the System, an amount
10		necessary to meet employer contributions required by the State
11		as an employer under paragraph (e) of this Section, which may
12		also be used by the System for contributions required by
13		paragraph (a) of Section 16-127.
14		Beginning in State fiscal year 2046, the minimum State
15		contribution for each fiscal year shall be the amount needed
16		to maintain the total assets of the System at 90% of the total
17		actuarial liabilities of the System.
18		Amounts received by the System pursuant to Section 25 of
19		the Budget Stabilization Act or Section 8.12 of the State
20		Finance Act in any fiscal year do not reduce and do not
21		constitute payment of any portion of the minimum State
22		contribution required under this Article in that fiscal year.
23		Such amounts shall not reduce, and shall not be included in the
24		calculation of, the required State contributions under this
25		Article in any future year until the System has reached a
26		funding ratio of at least 90%. A reference in this Article to

SB2017 Enrolled - 464 - LRB102 16155 CPF 22006 b
1		the "required State contribution" or any substantially similar
2		term does not include or apply to any amounts payable to the
3		System under Section 25 of the Budget Stabilization Act.
4		Notwithstanding any other provision of this Section, the
5		required State contribution for State fiscal year 2005 and for
6		fiscal year 2008 and each fiscal year thereafter, as
7		calculated under this Section and certified under subsection
8		(a-1), shall not exceed an amount equal to (i) the amount of
9		the required State contribution that would have been
10		calculated under this Section for that fiscal year if the
11		System had not received any payments under subsection (d) of
12		Section 7.2 of the General Obligation Bond Act, minus (ii) the
13		portion of the State's total debt service payments for that
14		fiscal year on the bonds issued in fiscal year 2003 for the
15		purposes of that Section 7.2, as determined and certified by
16		the Comptroller, that is the same as the System's portion of
17		the total moneys distributed under subsection (d) of Section
18		7.2 of the General Obligation Bond Act. In determining this
19		maximum for State fiscal years 2008 through 2010, however, the
20		amount referred to in item (i) shall be increased, as a
21		percentage of the applicable employee payroll, in equal
22		increments calculated from the sum of the required State
23		contribution for State fiscal year 2007 plus the applicable
24		portion of the State's total debt service payments for fiscal
25		year 2007 on the bonds issued in fiscal year 2003 for the
26		purposes of Section 7.2 of the General Obligation Bond Act, so

SB2017 Enrolled - 465 - LRB102 16155 CPF 22006 b
1		that, by State fiscal year 2011, the State is contributing at
2		the rate otherwise required under this Section.
3		(b-4) Beginning in fiscal year 2018, each employer under
4		this Article shall pay to the System a required contribution
5		determined as a percentage of projected payroll and sufficient
6		to produce an annual amount equal to:
7		(i) for each of fiscal years 2018, 2019, and 2020, the
8		defined benefit normal cost of the defined benefit plan,
9		less the employee contribution, for each employee of that
10		employer who has elected or who is deemed to have elected
11		the benefits under Section 1-161 or who has made the
12		election under subsection (b) of Section 1-161; for fiscal
13		year 2021 and each fiscal year thereafter, the defined
14		benefit normal cost of the defined benefit plan, less the
15		employee contribution, plus 2%, for each employee of that
16		employer who has elected or who is deemed to have elected
17		the benefits under Section 1-161 or who has made the
18		election under subsection (b) of Section 1-161; plus
19		(ii) the amount required for that fiscal year to
20		amortize any unfunded actuarial accrued liability
21		associated with the present value of liabilities
22		attributable to the employer's account under Section
23		16-158.3, determined as a level percentage of payroll over
24		a 30-year rolling amortization period.
25		In determining contributions required under item (i) of
26		this subsection, the System shall determine an aggregate rate

SB2017 Enrolled - 466 - LRB102 16155 CPF 22006 b
1		for all employers, expressed as a percentage of projected
2		payroll.
3		In determining the contributions required under item (ii)
4		of this subsection, the amount shall be computed by the System
5		on the basis of the actuarial assumptions and tables used in
6		the most recent actuarial valuation of the System that is
7		available at the time of the computation.
8		The contributions required under this subsection (b-4)
9		shall be paid by an employer concurrently with that employer's
10		payroll payment period. The State, as the actual employer of
11		an employee, shall make the required contributions under this
12		subsection.
13		(c) Payment of the required State contributions and of all
14		pensions, retirement annuities, death benefits, refunds, and
15		other benefits granted under or assumed by this System, and
16		all expenses in connection with the administration and
17		operation thereof, are obligations of the State.
18		If members are paid from special trust or federal funds
19		which are administered by the employing unit, whether school
20		district or other unit, the employing unit shall pay to the
21		System from such funds the full accruing retirement costs
22		based upon that service, which, beginning July 1, 2017, shall
23		be at a rate, expressed as a percentage of salary, equal to the
24		total employer's normal cost, expressed as a percentage of
25		payroll, as determined by the System. Employer contributions,
26		based on salary paid to members from federal funds, may be

SB2017 Enrolled - 467 - LRB102 16155 CPF 22006 b
1		forwarded by the distributing agency of the State of Illinois
2		to the System prior to allocation, in an amount determined in
3		accordance with guidelines established by such agency and the
4		System. Any contribution for fiscal year 2015 collected as a
5		result of the change made by Public Act 98-674 shall be
6		considered a State contribution under subsection (b-3) of this
7		Section.
8		(d) Effective July 1, 1986, any employer of a teacher as
9		defined in paragraph (8) of Section 16-106 shall pay the
10		employer's normal cost of benefits based upon the teacher's
11		service, in addition to employee contributions, as determined
12		by the System. Such employer contributions shall be forwarded
13		monthly in accordance with guidelines established by the
14		System.
15		However, with respect to benefits granted under Section
16		16-133.4 or 16-133.5 to a teacher as defined in paragraph (8)
17		of Section 16-106, the employer's contribution shall be 12%
18		(rather than 20%) of the member's highest annual salary rate
19		for each year of creditable service granted, and the employer
20		shall also pay the required employee contribution on behalf of
21		the teacher. For the purposes of Sections 16-133.4 and
22		16-133.5, a teacher as defined in paragraph (8) of Section
23		16-106 who is serving in that capacity while on leave of
24		absence from another employer under this Article shall not be
25		considered an employee of the employer from which the teacher
26		is on leave.

SB2017 Enrolled - 468 - LRB102 16155 CPF 22006 b
1		(e) Beginning July 1, 1998, every employer of a teacher
2		shall pay to the System an employer contribution computed as
3		follows:
4		(1) Beginning July 1, 1998 through June 30, 1999, the
5		employer contribution shall be equal to 0.3% of each
6		teacher's salary.
7		(2) Beginning July 1, 1999 and thereafter, the
8		employer contribution shall be equal to 0.58% of each
9		teacher's salary.
10		The school district or other employing unit may pay these
11		employer contributions out of any source of funding available
12		for that purpose and shall forward the contributions to the
13		System on the schedule established for the payment of member
14		contributions.
15		These employer contributions are intended to offset a
16		portion of the cost to the System of the increases in
17		retirement benefits resulting from Public Act 90-582.
18		Each employer of teachers is entitled to a credit against
19		the contributions required under this subsection (e) with
20		respect to salaries paid to teachers for the period January 1,
21		2002 through June 30, 2003, equal to the amount paid by that
22		employer under subsection (a-5) of Section 6.6 of the State
23		Employees Group Insurance Act of 1971 with respect to salaries
24		paid to teachers for that period.
25		The additional 1% employee contribution required under
26		Section 16-152 by Public Act 90-582 is the responsibility of

SB2017 Enrolled - 469 - LRB102 16155 CPF 22006 b
1		the teacher and not the teacher's employer, unless the
2		employer agrees, through collective bargaining or otherwise,
3		to make the contribution on behalf of the teacher.
4		If an employer is required by a contract in effect on May
5		1, 1998 between the employer and an employee organization to
6		pay, on behalf of all its full-time employees covered by this
7		Article, all mandatory employee contributions required under
8		this Article, then the employer shall be excused from paying
9		the employer contribution required under this subsection (e)
10		for the balance of the term of that contract. The employer and
11		the employee organization shall jointly certify to the System
12		the existence of the contractual requirement, in such form as
13		the System may prescribe. This exclusion shall cease upon the
14		termination, extension, or renewal of the contract at any time
15		after May 1, 1998.
16		(f) If June 4, 2018 (Public Act 100-587) the amount of a
17		teacher's salary for any school year used to determine final
18		average salary exceeds the member's annual full-time salary
19		rate with the same employer for the previous school year by
20		more than 6%, the teacher's employer shall pay to the System,
21		in addition to all other payments required under this Section
22		and in accordance with guidelines established by the System,
23		the present value of the increase in benefits resulting from
24		the portion of the increase in salary that is in excess of 6%.
25		This present value shall be computed by the System on the basis
26		of the actuarial assumptions and tables used in the most

SB2017 Enrolled - 470 - LRB102 16155 CPF 22006 b
1		recent actuarial valuation of the System that is available at
2		the time of the computation. If a teacher's salary for the
3		2005-2006 school year is used to determine final average
4		salary under this subsection (f), then the changes made to
5		this subsection (f) by Public Act 94-1057 shall apply in
6		calculating whether the increase in his or her salary is in
7		excess of 6%. For the purposes of this Section, change in
8		employment under Section 10-21.12 of the School Code on or
9		after June 1, 2005 shall constitute a change in employer. The
10		System may require the employer to provide any pertinent
11		information or documentation. The changes made to this
12		subsection (f) by Public Act 94-1111 apply without regard to
13		whether the teacher was in service on or after its effective
14		date.
15		Whenever it determines that a payment is or may be
16		required under this subsection, the System shall calculate the
17		amount of the payment and bill the employer for that amount.
18		The bill shall specify the calculations used to determine the
19		amount due. If the employer disputes the amount of the bill, it
20		may, within 30 days after receipt of the bill, apply to the
21		System in writing for a recalculation. The application must
22		specify in detail the grounds of the dispute and, if the
23		employer asserts that the calculation is subject to subsection
24		(g), (g-5), (g-10), or (h) of this Section, must include an
25		affidavit setting forth and attesting to all facts within the
26		employer's knowledge that are pertinent to the applicability

SB2017 Enrolled - 471 - LRB102 16155 CPF 22006 b
1		of that subsection. Upon receiving a timely application for
2		recalculation, the System shall review the application and, if
3		appropriate, recalculate the amount due.
4		The employer contributions required under this subsection
5		(f) may be paid in the form of a lump sum within 90 days after
6		receipt of the bill. If the employer contributions are not
7		paid within 90 days after receipt of the bill, then interest
8		will be charged at a rate equal to the System's annual
9		actuarially assumed rate of return on investment compounded
10		annually from the 91st day after receipt of the bill. Payments
11		must be concluded within 3 years after the employer's receipt
12		of the bill.
13		(f-1) (Blank). June 4, 2018 (Public Act 100-587)
14		(g) This subsection (g) applies only to payments made or
15		salary increases given on or after June 1, 2005 but before July
16		1, 2011. The changes made by Public Act 94-1057 shall not
17		require the System to refund any payments received before July
18		31, 2006 (the effective date of Public Act 94-1057).
19		When assessing payment for any amount due under subsection
20		(f), the System shall exclude salary increases paid to
21		teachers under contracts or collective bargaining agreements
22		entered into, amended, or renewed before June 1, 2005.
23		When assessing payment for any amount due under subsection
24		(f), the System shall exclude salary increases paid to a
25		teacher at a time when the teacher is 10 or more years from
26		retirement eligibility under Section 16-132 or 16-133.2.

SB2017 Enrolled - 472 - LRB102 16155 CPF 22006 b
1		When assessing payment for any amount due under subsection
2		(f), the System shall exclude salary increases resulting from
3		overload work, including summer school, when the school
4		district has certified to the System, and the System has
5		approved the certification, that (i) the overload work is for
6		the sole purpose of classroom instruction in excess of the
7		standard number of classes for a full-time teacher in a school
8		district during a school year and (ii) the salary increases
9		are equal to or less than the rate of pay for classroom
10		instruction computed on the teacher's current salary and work
11		schedule.
12		When assessing payment for any amount due under subsection
13		(f), the System shall exclude a salary increase resulting from
14		a promotion (i) for which the employee is required to hold a
15		certificate or supervisory endorsement issued by the State
16		Teacher Certification Board that is a different certification
17		or supervisory endorsement than is required for the teacher's
18		previous position and (ii) to a position that has existed and
19		been filled by a member for no less than one complete academic
20		year and the salary increase from the promotion is an increase
21		that results in an amount no greater than the lesser of the
22		average salary paid for other similar positions in the
23		district requiring the same certification or the amount
24		stipulated in the collective bargaining agreement for a
25		similar position requiring the same certification.
26		When assessing payment for any amount due under subsection

SB2017 Enrolled - 473 - LRB102 16155 CPF 22006 b
1		(f), the System shall exclude any payment to the teacher from
2		the State of Illinois or the State Board of Education over
3		which the employer does not have discretion, notwithstanding
4		that the payment is included in the computation of final
5		average salary.
6		(g-5) When assessing payment for any amount due under
7		subsection (f), the System shall exclude salary increases
8		resulting from overload or stipend work performed in a school
9		year subsequent to a school year in which the employer was
10		unable to offer or allow to be conducted overload or stipend
11		work due to an emergency declaration limiting such activities.
12		(g-10) When assessing payment for any amount due under
13		subsection (f), the System shall exclude salary increases
14		resulting from increased instructional time that exceeded the
15		instructional time required during the 2019-2020 school year.
16		(h) When assessing payment for any amount due under
17		subsection (f), the System shall exclude any salary increase
18		described in subsection (g) of this Section given on or after
19		July 1, 2011 but before July 1, 2014 under a contract or
20		collective bargaining agreement entered into, amended, or
21		renewed on or after June 1, 2005 but before July 1, 2011.
22		Notwithstanding any other provision of this Section, any
23		payments made or salary increases given after June 30, 2014
24		shall be used in assessing payment for any amount due under
25		subsection (f) of this Section.
26		(i) The System shall prepare a report and file copies of

SB2017 Enrolled - 474 - LRB102 16155 CPF 22006 b
1		the report with the Governor and the General Assembly by
2		January 1, 2007 that contains all of the following
3		information:
4		(1) The number of recalculations required by the
5		changes made to this Section by Public Act 94-1057 for
6		each employer.
7		(2) The dollar amount by which each employer's
8		contribution to the System was changed due to
9		recalculations required by Public Act 94-1057.
10		(3) The total amount the System received from each
11		employer as a result of the changes made to this Section by
12		Public Act 94-4.
13		(4) The increase in the required State contribution
14		resulting from the changes made to this Section by Public
15		Act 94-1057.
16		(i-5) For school years beginning on or after July 1, 2017,
17		if the amount of a participant's salary for any school year
18		exceeds the amount of the salary set for the Governor, the
19		participant's employer shall pay to the System, in addition to
20		all other payments required under this Section and in
21		accordance with guidelines established by the System, an
22		amount determined by the System to be equal to the employer
23		normal cost, as established by the System and expressed as a
24		total percentage of payroll, multiplied by the amount of
25		salary in excess of the amount of the salary set for the
26		Governor. This amount shall be computed by the System on the

SB2017 Enrolled - 475 - LRB102 16155 CPF 22006 b
1		basis of the actuarial assumptions and tables used in the most
2		recent actuarial valuation of the System that is available at
3		the time of the computation. The System may require the
4		employer to provide any pertinent information or
5		documentation.
6		Whenever it determines that a payment is or may be
7		required under this subsection, the System shall calculate the
8		amount of the payment and bill the employer for that amount.
9		The bill shall specify the calculations used to determine the
10		amount due. If the employer disputes the amount of the bill, it
11		may, within 30 days after receipt of the bill, apply to the
12		System in writing for a recalculation. The application must
13		specify in detail the grounds of the dispute. Upon receiving a
14		timely application for recalculation, the System shall review
15		the application and, if appropriate, recalculate the amount
16		due.
17		The employer contributions required under this subsection
18		may be paid in the form of a lump sum within 90 days after
19		receipt of the bill. If the employer contributions are not
20		paid within 90 days after receipt of the bill, then interest
21		will be charged at a rate equal to the System's annual
22		actuarially assumed rate of return on investment compounded
23		annually from the 91st day after receipt of the bill. Payments
24		must be concluded within 3 years after the employer's receipt
25		of the bill.
26		(j) For purposes of determining the required State

SB2017 Enrolled - 476 - LRB102 16155 CPF 22006 b
1		contribution to the System, the value of the System's assets
2		shall be equal to the actuarial value of the System's assets,
3		which shall be calculated as follows:
4		As of June 30, 2008, the actuarial value of the System's
5		assets shall be equal to the market value of the assets as of
6		that date. In determining the actuarial value of the System's
7		assets for fiscal years after June 30, 2008, any actuarial
8		gains or losses from investment return incurred in a fiscal
9		year shall be recognized in equal annual amounts over the
10		5-year period following that fiscal year.
11		(k) For purposes of determining the required State
12		contribution to the system for a particular year, the
13		actuarial value of assets shall be assumed to earn a rate of
14		return equal to the system's actuarially assumed rate of
15		return.
16		(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17;
17		100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff.
18		8-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised
19		8-13-19.)
20		(40 ILCS 5/16-203)
21		Sec. 16-203. Application and expiration of new benefit
22		increases.
23		(a) As used in this Section, "new benefit increase" means
24		an increase in the amount of any benefit provided under this
25		Article, or an expansion of the conditions of eligibility for

SB2017 Enrolled - 477 - LRB102 16155 CPF 22006 b
1		any benefit under this Article, that results from an amendment
2		to this Code that takes effect after June 1, 2005 (the
3		effective date of Public Act 94-4). "New benefit increase",
4		however, does not include any benefit increase resulting from
5		the changes made to Article 1 or this Article by Public Act
6		95-910, Public Act 100-23, Public Act 100-587, Public Act
7		100-743, or Public Act 100-769, Public Act 101-10, Public Act
8		101-49, or this amendatory Act of the 102nd General Assembly
9		or this amendatory Act of the 101st General Assembly.
10		(b) Notwithstanding any other provision of this Code or
11		any subsequent amendment to this Code, every new benefit
12		increase is subject to this Section and shall be deemed to be
13		granted only in conformance with and contingent upon
14		compliance with the provisions of this Section.
15		(c) The Public Act enacting a new benefit increase must
16		identify and provide for payment to the System of additional
17		funding at least sufficient to fund the resulting annual
18		increase in cost to the System as it accrues.
19		Every new benefit increase is contingent upon the General
20		Assembly providing the additional funding required under this
21		subsection. The Commission on Government Forecasting and
22		Accountability shall analyze whether adequate additional
23		funding has been provided for the new benefit increase and
24		shall report its analysis to the Public Pension Division of
25		the Department of Insurance. A new benefit increase created by
26		a Public Act that does not include the additional funding

SB2017 Enrolled - 478 - LRB102 16155 CPF 22006 b
1		required under this subsection is null and void. If the Public
2		Pension Division determines that the additional funding
3		provided for a new benefit increase under this subsection is
4		or has become inadequate, it may so certify to the Governor and
5		the State Comptroller and, in the absence of corrective action
6		by the General Assembly, the new benefit increase shall expire
7		at the end of the fiscal year in which the certification is
8		made.
9		(d) Every new benefit increase shall expire 5 years after
10		its effective date or on such earlier date as may be specified
11		in the language enacting the new benefit increase or provided
12		under subsection (c). This does not prevent the General
13		Assembly from extending or re-creating a new benefit increase
14		by law.
15		(e) Except as otherwise provided in the language creating
16		the new benefit increase, a new benefit increase that expires
17		under this Section continues to apply to persons who applied
18		and qualified for the affected benefit while the new benefit
19		increase was in effect and to the affected beneficiaries and
20		alternate payees of such persons, but does not apply to any
21		other person, including, without limitation, a person who
22		continues in service after the expiration date and did not
23		apply and qualify for the affected benefit while the new
24		benefit increase was in effect.
25		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
26		100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff.

SB2017 Enrolled - 479 - LRB102 16155 CPF 22006 b
1		6-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised
2		8-13-19.)
3		Section 12-10. The State Mandates Act is amended by adding
4		Section 8.45 as follows:
5		(30 ILCS 805/8.45 new)
6		Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and
7		8 of this Act, no reimbursement by the State is required for
8		the implementation of any mandate created by this amendatory
9		Act of the 102nd General Assembly.
10		ARTICLE 14. LIHEAP
11		Section 14-5. The Energy Assistance Act is amended by
12		changing Sections 6 and 13 and by adding Section 20 as follows:
13		(305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
14		Sec. 6. Eligibility, Conditions of Participation, and
15		Energy Assistance.
16		(a) Any person who is a resident of the State of Illinois
17		and whose household income is not greater than an amount
18		determined annually by the Department, in consultation with
19		the Policy Advisory Council, may apply for assistance pursuant
20		to this Act in accordance with regulations promulgated by the
21		Department. In setting the annual eligibility level, the

SB2017 Enrolled - 480 - LRB102 16155 CPF 22006 b
1		Department shall consider the amount of available funding and
2		may not set a limit higher than 150% of the federal nonfarm
3		poverty level as established by the federal Office of
4		Management and Budget or 60% of the State median income for the
5		current State fiscal year as established by the U.S.
6		Department of Health and Human Services; except that for the
7		period from the effective date of this amendatory Act of the
8		101st General Assembly through June 30, 2021, the Department
9		may establish limits not higher than 200% of that poverty
10		level. The Department, in consultation with the Policy
11		Advisory Council, may adjust the percentage of poverty level
12		annually in accordance with federal guidelines and based on
13		funding availability.
14		(b) Applicants who qualify for assistance pursuant to
15		subsection (a) of this Section shall, subject to appropriation
16		from the General Assembly and subject to availability of funds
17		to the Department, receive energy assistance as provided by
18		this Act. The Department, upon receipt of monies authorized
19		pursuant to this Act for energy assistance, shall commit funds
20		for each qualified applicant in an amount determined by the
21		Department. In determining the amounts of assistance to be
22		provided to or on behalf of a qualified applicant, the
23		Department shall ensure that the highest amounts of assistance
24		go to households with the greatest energy costs in relation to
25		household income. The Department shall include factors such as
26		energy costs, household size, household income, and region of

SB2017 Enrolled - 481 - LRB102 16155 CPF 22006 b
1		the State when determining individual household benefits. In
2		setting assistance levels, the Department shall attempt to
3		provide assistance to approximately the same number of
4		households who participated in the 1991 Residential Energy
5		Assistance Partnership Program. Such assistance levels shall
6		be adjusted annually on the basis of funding availability and
7		energy costs. In promulgating rules for the administration of
8		this Section the Department shall assure that a minimum of 1/3
9		of funds available for benefits to eligible households with
10		the lowest incomes and that elderly households, households
11		with children under the age of 6 years old, and households with
12		persons with disabilities are offered a priority application
13		period.
14		(c) If the applicant is not a customer of record of an
15		energy provider for energy services or an applicant for such
16		service, such applicant shall receive a direct energy
17		assistance payment in an amount established by the Department
18		for all such applicants under this Act; provided, however,
19		that such an applicant must have rental expenses for housing
20		greater than 30% of household income.
21		(c-1) This subsection shall apply only in cases where: (1)
22		the applicant is not a customer of record of an energy provider
23		because energy services are provided by the owner of the unit
24		as a portion of the rent; (2) the applicant resides in housing
25		subsidized or developed with funds provided under the Rental
26		Housing Support Program Act or under a similar locally funded

SB2017 Enrolled - 482 - LRB102 16155 CPF 22006 b
1		rent subsidy program, or is the voucher holder who resides in a
2		rental unit within the State of Illinois and whose monthly
3		rent is subsidized by the tenant-based Housing Choice Voucher
4		Program under Section 8 of the U.S. Housing Act of 1937; and
5		(3) the rental expenses for housing are no more than 30% of
6		household income. In such cases, the household may apply for
7		an energy assistance payment under this Act and the owner of
8		the housing unit shall cooperate with the applicant by
9		providing documentation of the energy costs for that unit. Any
10		compensation paid to the energy provider who supplied energy
11		services to the household shall be paid on behalf of the owner
12		of the housing unit providing energy services to the
13		household. The Department shall report annually to the General
14		Assembly on the number of households receiving energy
15		assistance under this subsection and the cost of such
16		assistance. The provisions of this subsection (c-1), other
17		than this sentence, are inoperative after August 31, 2012.
18		(d) If the applicant is a customer of an energy provider,
19		such applicant shall receive energy assistance in an amount
20		established by the Department for all such applicants under
21		this Act, such amount to be paid by the Department to the
22		energy provider supplying winter energy service to such
23		applicant. Such applicant shall:
24		(i) make all reasonable efforts to apply to any other
25		appropriate source of public energy assistance; and
26		(ii) sign a waiver permitting the Department to

SB2017 Enrolled - 483 - LRB102 16155 CPF 22006 b
1		receive income information from any public or private
2		agency providing income or energy assistance and from any
3		employer, whether public or private.
4		(e) Any qualified applicant pursuant to this Section may
5		receive or have paid on such applicant's behalf an emergency
6		assistance payment to enable such applicant to obtain access
7		to winter energy services. Any such payments shall be made in
8		accordance with regulations of the Department.
9		(f) The Department may, if sufficient funds are available,
10		provide additional benefits to certain qualified applicants:
11		(i) for the reduction of past due amounts owed to
12		energy providers; and
13		(ii) to assist the household in responding to
14		excessively high summer temperatures or energy costs.
15		Households containing elderly members, children, a person
16		with a disability, or a person with a medical need for
17		conditioned air shall receive priority for receipt of such
18		benefits.
19		(Source: P.A. 101-636, eff. 6-10-20.)
20		(305 ILCS 20/13)
21		(Section scheduled to be repealed on January 1, 2025)
22		Sec. 13. Supplemental Low-Income Energy Assistance Fund.
23		(a) The Supplemental Low-Income Energy Assistance Fund is
24		hereby created as a special fund in the State Treasury.
25		Notwithstanding any other law to the contrary, the

SB2017 Enrolled - 484 - LRB102 16155 CPF 22006 b
1		Supplemental Low-Income Energy Assistance Fund is not subject
2		to sweeps, administrative charge-backs, or any other fiscal or
3		budgetary maneuver that would in any way transfer any amounts
4		from the Supplemental Low-Income Energy Assistance Fund into
5		any other fund of the State. The Supplemental Low-Income
6		Energy Assistance Fund is authorized to receive moneys from
7		voluntary donations from individuals, foundations,
8		corporations, and other sources, moneys received pursuant to
9		Section 17, and, by statutory deposit, the moneys collected
10		pursuant to this Section. The Fund is also authorized to
11		receive voluntary donations from individuals, foundations,
12		corporations, and other sources. Subject to appropriation, the
13		Department shall use moneys from the Supplemental Low-Income
14		Energy Assistance Fund for payments to electric or gas public
15		utilities, municipal electric or gas utilities, and electric
16		cooperatives on behalf of their customers who are participants
17		in the program authorized by Sections 4 and 18 of this Act, for
18		the provision of weatherization services and for
19		administration of the Supplemental Low-Income Energy
20		Assistance Fund. All other deposits outside of the Energy
21		Assistance Charge as set forth in subsection (b) are not
22		subject to the percentage restrictions related to
23		administrative and weatherization expenses provided in this
24		subsection. The yearly expenditures for weatherization may not
25		exceed 10% of the amount collected during the year pursuant to
26		this Section, except when unspent funds from the Supplemental

SB2017 Enrolled - 485 - LRB102 16155 CPF 22006 b
1		Low-Income Energy Assistance Fund are reallocated from a
2		previous year; any unspent balance of the 10% weatherization
3		allowance may be utilized for weatherization expenses in the
4		year they are reallocated. The yearly administrative expenses
5		of the Supplemental Low-Income Energy Assistance Fund may not
6		exceed 13% 10% of the amount collected during that year
7		pursuant to this Section, except when unspent funds from the
8		Supplemental Low-Income Energy Assistance Fund are reallocated
9		from a previous year; any unspent balance of the 13% 10%
10		administrative allowance may be utilized for administrative
11		expenses in the year they are reallocated. Of the 13%
12		administrative allowance, no less than 8% shall be provided to
13		Local Administrative Agencies for administrative expenses.
14		(b) Notwithstanding the provisions of Section 16-111 of
15		the Public Utilities Act but subject to subsection (k) of this
16		Section, each public utility, electric cooperative, as defined
17		in Section 3.4 of the Electric Supplier Act, and municipal
18		utility, as referenced in Section 3-105 of the Public
19		Utilities Act, that is engaged in the delivery of electricity
20		or the distribution of natural gas within the State of
21		Illinois shall, effective January 1, 2021 effective January 1,
22		1998, assess each of its customer accounts a monthly Energy
23		Assistance Charge for the Supplemental Low-Income Energy
24		Assistance Fund. The delivering public utility, municipal
25		electric or gas utility, or electric or gas cooperative for a
26		self-assessing purchaser remains subject to the collection of

SB2017 Enrolled - 486 - LRB102 16155 CPF 22006 b
1		the fee imposed by this Section. The monthly charge shall be as
2		follows:
3		(1) Base Energy Assistance Charge per month on each
4		account for residential electrical service;
5		(2) Base Energy Assistance Charge per month on each
6		account for residential gas service;
7		(3) Ten times the Base Energy Assistance Charge per
8		month on each account for non-residential electric service
9		which had less than 10 megawatts of peak demand during the
10		previous calendar year;
11		(4) Ten times the Base Energy Assistance Charge per
12		month on each account for non-residential gas service
13		which had distributed to it less than 4,000,000 therms of
14		gas during the previous calendar year;
15		(5) Three hundred and seventy-five times the Base
16		Energy Assistance Charge per month on each account for
17		non-residential electric service which had 10 megawatts or
18		greater of peak demand during the previous calendar year;
19		and
20		(6) Three hundred and seventy-five times the Base
21		Energy Assistance Charge per month on each account For
22		non-residential gas service which had 4,000,000 or more
23		therms of gas distributed to it during the previous
24		calendar year.
25		The Base Energy Assistance Charge shall be $0.48 per month
26		for the calendar year beginning January 1, 2022 and shall

SB2017 Enrolled - 487 - LRB102 16155 CPF 22006 b
1		increase by $0.16 per month for any calendar year, provided no
2		less than 80% of the previous State fiscal year's available
3		Supplemental Low-Income Energy Assistance Fund funding was
4		exhausted. The maximum Base Energy Assistance Charge shall not
5		exceed $0.96 per month for any calendar year.
6		(1) $0.48 per month on each account for residential
7		electric service;
8		(2) $0.48 per month on each account for residential
9		gas service;
10		(3) $4.80 per month on each account for
11		non-residential electric service which had less than 10
12		megawatts of peak demand during the previous calendar
13		year;
14		(4) $4.80 per month on each account for
15		non-residential gas service which had distributed to it
16		less than 4,000,000 therms of gas during the previous
17		calendar year;
18		(5) $360 per month on each account for non-residential
19		electric service which had 10 megawatts or greater of peak
20		demand during the previous calendar year; and
21		(6) $360 per month on each account for non-residential
22		gas service which had 4,000,000 or more therms of gas
23		distributed to it during the previous calendar year.
24		The incremental change to such charges imposed by Public
25		Act 99-933 and this amendatory Act of the 102nd General
26		Assembly this amendatory Act of the 96th General Assembly

SB2017 Enrolled - 488 - LRB102 16155 CPF 22006 b
1		shall not (i) be used for any purpose other than to directly
2		assist customers and (ii) be applicable to utilities serving
3		less than 25,000 100,000 customers in Illinois on January 1,
4		2021 2009. The incremental change to such charges imposed by
5		this amendatory Act of the 102nd General Assembly are intended
6		to increase utilization of the Percentage of Income Payment
7		Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan
8		enrollment is at least doubled, as compared to 2020
9		enrollment, by 2024.
10		In addition, electric and gas utilities have committed,
11		and shall contribute, a one-time payment of $22 million to the
12		Fund, within 10 days after the effective date of the tariffs
13		established pursuant to Sections 16-111.8 and 19-145 of the
14		Public Utilities Act to be used for the Department's cost of
15		implementing the programs described in Section 18 of this
16		amendatory Act of the 96th General Assembly, the Arrearage
17		Reduction Program described in Section 18, and the programs
18		described in Section 8-105 of the Public Utilities Act. If a
19		utility elects not to file a rider within 90 days after the
20		effective date of this amendatory Act of the 96th General
21		Assembly, then the contribution from such utility shall be
22		made no later than February 1, 2010.
23		(c) For purposes of this Section:
24		(1) "residential electric service" means electric
25		utility service for household purposes delivered to a
26		dwelling of 2 or fewer units which is billed under a

SB2017 Enrolled - 489 - LRB102 16155 CPF 22006 b
1		residential rate, or electric utility service for
2		household purposes delivered to a dwelling unit or units
3		which is billed under a residential rate and is registered
4		by a separate meter for each dwelling unit;
5		(2) "residential gas service" means gas utility
6		service for household purposes distributed to a dwelling
7		of 2 or fewer units which is billed under a residential
8		rate, or gas utility service for household purposes
9		distributed to a dwelling unit or units which is billed
10		under a residential rate and is registered by a separate
11		meter for each dwelling unit;
12		(3) "non-residential electric service" means electric
13		utility service which is not residential electric service;
14		and
15		(4) "non-residential gas service" means gas utility
16		service which is not residential gas service.
17		(d) Within 30 days after the effective date of this
18		amendatory Act of the 96th General Assembly, each public
19		utility engaged in the delivery of electricity or the
20		distribution of natural gas shall file with the Illinois
21		Commerce Commission tariffs incorporating the Energy
22		Assistance Charge in other charges stated in such tariffs,
23		which shall become effective no later than the beginning of
24		the first billing cycle following such filing.
25		(e) The Energy Assistance Charge assessed by electric and
26		gas public utilities shall be considered a charge for public

SB2017 Enrolled - 490 - LRB102 16155 CPF 22006 b
1		utility service.
2		(f) By the 20th day of the month following the month in
3		which the charges imposed by the Section were collected, each
4		public utility, municipal utility, and electric cooperative
5		shall remit to the Department of Revenue all moneys received
6		as payment of the Energy Assistance Charge on a return
7		prescribed and furnished by the Department of Revenue showing
8		such information as the Department of Revenue may reasonably
9		require; provided, however, that a utility offering an
10		Arrearage Reduction Program or Supplemental Arrearage
11		Reduction Program pursuant to Section 18 of this Act shall be
12		entitled to net those amounts necessary to fund and recover
13		the costs of such Programs as authorized by that Section that
14		is no more than the incremental change in such Energy
15		Assistance Charge authorized by Public Act 96-33. If a
16		customer makes a partial payment, a public utility, municipal
17		utility, or electric cooperative may elect either: (i) to
18		apply such partial payments first to amounts owed to the
19		utility or cooperative for its services and then to payment
20		for the Energy Assistance Charge or (ii) to apply such partial
21		payments on a pro-rata basis between amounts owed to the
22		utility or cooperative for its services and to payment for the
23		Energy Assistance Charge.
24		If any payment provided for in this Section exceeds the
25		distributor's liabilities under this Act, as shown on an
26		original return, the Department may authorize the distributor

SB2017 Enrolled - 491 - LRB102 16155 CPF 22006 b
1		to credit such excess payment against liability subsequently
2		to be remitted to the Department under this Act, in accordance
3		with reasonable rules adopted by the Department. If the
4		Department subsequently determines that all or any part of the
5		credit taken was not actually due to the distributor, the
6		distributor's discount shall be reduced by an amount equal to
7		the difference between the discount as applied to the credit
8		taken and that actually due, and that distributor shall be
9		liable for penalties and interest on such difference.
10		(g) The Department of Revenue shall deposit into the
11		Supplemental Low-Income Energy Assistance Fund all moneys
12		remitted to it in accordance with subsection (f) of this
13		Section. ; provided, however, that the amounts remitted by
14		each utility shall be used to provide assistance to that
15		utility's customers. The utilities shall coordinate with the
16		Department to establish an equitable and practical methodology
17		for implementing this subsection (g) beginning with the 2010
18		program year.
19		(h) On or before December 31, 2002, the Department shall
20		prepare a report for the General Assembly on the expenditure
21		of funds appropriated from the Low-Income Energy Assistance
22		Block Grant Fund for the program authorized under Section 4 of
23		this Act.
24		(i) The Department of Revenue may establish such rules as
25		it deems necessary to implement this Section.
26		(j) The Department of Commerce and Economic Opportunity

SB2017 Enrolled - 492 - LRB102 16155 CPF 22006 b
1		may establish such rules as it deems necessary to implement
2		this Section.
3		(k) The charges imposed by this Section shall only apply
4		to customers of municipal electric or gas utilities and
5		electric or gas cooperatives if the municipal electric or gas
6		utility or electric or gas cooperative makes an affirmative
7		decision to impose the charge. If a municipal electric or gas
8		utility or an electric cooperative makes an affirmative
9		decision to impose the charge provided by this Section, the
10		municipal electric or gas utility or electric cooperative
11		shall inform the Department of Revenue in writing of such
12		decision when it begins to impose the charge. If a municipal
13		electric or gas utility or electric or gas cooperative does
14		not assess this charge, the Department may not use funds from
15		the Supplemental Low-Income Energy Assistance Fund to provide
16		benefits to its customers under the program authorized by
17		Section 4 of this Act.
18		In its use of federal funds under this Act, the Department
19		may not cause a disproportionate share of those federal funds
20		to benefit customers of systems which do not assess the charge
21		provided by this Section.
22		This Section is repealed on January 1, 2025 unless renewed
23		by action of the General Assembly.
24		(Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17;
25		99-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff.
26		1-4-19.)

SB2017 Enrolled - 493 - LRB102 16155 CPF 22006 b
1		(305 ILCS 20/20 new)
2		Sec. 20. Expanded eligibility. All programs pursuant to
3		this Act shall be available to eligible low-income Illinois
4		residents who qualify for assistance under Sections 6 and 18,
5		regardless of immigration status, using the Supplemental
6		Low-Income Energy Assistance Fund for customers of utilities
7		and vendors that collect the Energy Assistance Charge and pay
8		into the Supplemental Low-Income Energy Assistance Fund.
9		ARTICLE 20. AMENDATORY PROVISIONS
10		Section 20-5. The Secretary of State Act is amended by
11		changing Section 18 as follows:
12		(15 ILCS 305/18)
13		Sec. 18. Electronic Filing Supplemental Deposits into
14		Department of Business Services Special Operations Fund. When
15		a submission to the Secretary of State is made electronically,
16		but does not include a request for expedited services,
17		pursuant to the provisions of this amendatory Act of the 100th
18		General Assembly up to $25 for each such transaction under the
19		General Not For Profit Corporation Act of 1986 and up to $50
20		from each such transaction under the Business Corporation Act
21		of 1983, the Limited Liability Company Act, or the Uniform
22		Limited Partnership Act (2001) shall be deposited into the

SB2017 Enrolled - 494 - LRB102 16155 CPF 22006 b
1		Department of Business Services Special Operations Fund, and
2		the remainder of any fee deposited into the General Revenue
3		Fund. However, in no circumstance may the supplemental
4		deposits provided by this Section cause the total deposits
5		into the Special Operations Fund in any fiscal year from
6		electronic submissions under the Business Corporation Act of
7		1983, the General Not For Profit Corporation Act of 1986, the
8		Limited Liability Company Act, the Uniform Partnership Act
9		(1997), and the Uniform Limited Partnership Act (2001),
10		whether or not for expedited services, to exceed $11,326,225.
11		The Secretary of State has the authority to adopt rules
12		necessary to implement this Section, in accordance with the
13		Illinois Administrative Procedure Act. This Section does not
14		apply on or after July 1, 2023 2021.
15		(Source: P.A. 100-186, eff. 7-1-18.)
16		Section 20-7. The New Markets Development Program Act is
17		amended by changing Section 50 as follows:
18		(20 ILCS 663/50)
19		Sec. 50. Sunset. For fiscal years following fiscal year
20		2024 2021, qualified equity investments shall not be made
21		under this Act unless reauthorization is made pursuant to this
22		Section. For all fiscal years following fiscal year 2024 2021,
23		unless the General Assembly adopts a joint resolution granting
24		authority to the Department to approve qualified equity

SB2017 Enrolled - 495 - LRB102 16155 CPF 22006 b
1		investments for the Illinois new markets development program
2		and clearly describing the amount of tax credits available for
3		the next fiscal year, or otherwise complies with the
4		provisions of this Section, no qualified equity investments
5		may be permitted to be made under this Act. The amount of
6		available tax credits contained in such a resolution shall not
7		exceed the limitation provided under Section 20. Nothing in
8		this Section precludes a taxpayer who makes a qualified equity
9		investment prior to the expiration of authority to make
10		qualified equity investments from claiming tax credits
11		relating to that qualified equity investment for each
12		applicable credit allowance date.
13		(Source: P.A. 100-408, eff. 8-25-17.)
14		Section 20-10. The Illinois Housing Development Act is
15		amended by adding Section 7.32 as follows:
16		(20 ILCS 3805/7.32 new)
17		Sec. 7.32. American Rescue Plan Homeowner Assistance and
18		Emergency Rental Assistance. The Authority may receive,
19		directly or indirectly, federal funds from the Homeowner
20		Assistance Fund authorized under Section 3206 of the federal
21		American Rescue Plan Act of 2021 (Public Law 117-2), and may
22		use the funds only in the manner and for the purposes
23		authorized therein and in related federal guidance. The
24		Authority may receive, directly or indirectly, federal funds

SB2017 Enrolled - 496 - LRB102 16155 CPF 22006 b
1		from the Emergency Rental Assistance Program authorized under
2		Section 3201 of the federal American Rescue Plan Act of 2021
3		and Section 501 of Subtitle A of Title V of Division N of the
4		Consolidated Appropriations Act, 2021 (Public Law 116–260),
5		and may use the funds only in the manner and for the purposes
6		authorized therein and in related federal guidance.
7		Section 20-15. The General Assembly Operations Act is
8		amended by changing Section 20 as follows:
9		(25 ILCS 10/20)
10		(Section scheduled to be repealed on July 1, 2021)
11		Sec. 20. Legislative Budget Oversight Commission.
12		(a) The General Assembly hereby finds and declares that
13		the State is confronted with an unprecedented fiscal crisis.
14		In light of this crisis, and the challenges it presents for the
15		budgeting process, the General Assembly hereby establishes the
16		Legislative Budget Oversight Commission. The purpose of the
17		Commission is: to monitor budget management actions taken by
18		the Office of the Governor or Governor's Office of Management
19		and Budget; and to oversee the distribution and expenditure of
20		federal financial relief for State and local governments
21		related to the COVID-19 pandemic.
22		(b) At the request of the Commission, units of local
23		governments and State agency directors or their respective
24		designees shall report to the Commission on the status and

SB2017 Enrolled - 497 - LRB102 16155 CPF 22006 b
1		distribution of federal CARES money and any other federal
2		financial relief related to the COVID-19 pandemic.
3		(c) In anticipation of constantly changing and
4		unpredictable economic circumstances, the Commission will
5		provide a means for the Governor's Office and the General
6		Assembly to maintain open communication about necessary budget
7		management actions during these unprecedented times. Beginning
8		August 15, 2020, the Governor's Office of Management and
9		Budget shall submit a monthly written report to the Commission
10		reporting any budget management actions taken by the Office of
11		the Governor, Governor's Office of Management and Budget, or
12		any State agency. On a quarterly basis, the Governor or his or
13		her designee shall give a report to the Commission and each
14		member thereof. The report shall be given either in person or
15		by telephonic or videoconferencing means. The report shall
16		include:
17		(1) any budget management actions taken by the Office
18		of the Governor, Governor's Office of Management and
19		Budget, or any agency or board under the Office of the
20		Governor in the prior quarter;
21		(2) year-to-date revenues as compared to anticipated
22		revenues; and
23		(3) year-to-date expenditures as compared to the
24		Fiscal Year 2021 budget as enacted; .
25		(4) a list, by program, of the number of grants
26		awarded, the aggregate amount of such grant awards, and

SB2017 Enrolled - 498 - LRB102 16155 CPF 22006 b
1		the aggregate amount of awards actually paid with respect
2		to all grants awarded from federal funds from the
3		Coronavirus Relief Fund in accordance with Section 5001 of
4		the federal Coronavirus Aid, Relief, and Economic Security
5		(CARES) Act or from the Coronavirus State Fiscal Recovery
6		Fund in accordance with Section 9901 of the federal
7		American Rescue Plan Act of 2021, which shall identify the
8		number of grants awarded, the aggregate amount of such
9		grant awards, and the aggregate amount of such awards
10		actually paid to grantees located in or serving a
11		disproportionately impacted area, as defined in the
12		program from which the grant is awarded; and
13		(5) any additional items reasonably requested by the
14		Commission.
15		(d) The Legislative Budget Oversight Commission shall
16		consist of the following members:
17		(1) 7 members of the House of Representatives
18		appointed by the Speaker of the House of Representatives;
19		(2) 7 members of the Senate appointed by the Senate
20		President;
21		(3) 4 members of the House of Representatives
22		appointed by the Minority Leader of the House of
23		Representatives; and
24		(4) 4 members of the Senate appointed by the Senate
25		Minority Leader.
26		(e) The Speaker of the House of Representatives and the

SB2017 Enrolled - 499 - LRB102 16155 CPF 22006 b
1		Senate President shall each appoint one member of the
2		Commission to serve as a co-chair. The members of the
3		Commission shall serve without compensation.
4		(f) As used in this Section:
5		"Budget management action" means any transfer between
6		appropriation lines exceeding 2%, fund transfer, designation
7		of appropriation lines as reserve, or any other discretionary
8		action taken with regard to the Fiscal Year 2021 budget as
9		enacted;
10		"State agency" means all officers, boards, commissions,
11		departments, and agencies created by the Constitution, by law,
12		by Executive Order, or by order of the Governor in the
13		Executive Branch, other than the Offices of the Attorney
14		General, Secretary of State, Comptroller, or Treasurer.
15		(g) This Section is repealed July 1, 2022 2021.
16		(Source: P.A. 101-636, eff. 6-10-20.)
17		Section 20-17. The General Assembly Compensation Act is
18		amended by changing Section 4 as follows:
19		(25 ILCS 115/4) (from Ch. 63, par. 15.1)
20		Sec. 4. Office allowance. Beginning July 1, 2001 and
21		through July 1, 2020, each member of the House of
22		Representatives is authorized to approve the expenditure of
23		not more than $61,000 per year and each member of the Senate is
24		authorized to approve the expenditure of not more than $73,000

SB2017 Enrolled - 500 - LRB102 16155 CPF 22006 b
1		per year to pay for "personal services", "contractual
2		services", "commodities", "printing", "travel", "operation of
3		automotive equipment", "telecommunications services", as
4		defined in the State Finance Act, and the compensation of one
5		or more legislative assistants authorized pursuant to this
6		Section, in connection with his or her legislative duties and
7		not in connection with any political campaign. On July 1, 2002
8		and on July 1 of each year thereafter, the amount authorized
9		per year under this Section for each member of the Senate and
10		each member of the House of Representatives shall be increased
11		by a percentage increase equivalent to the lesser of (i) the
12		increase in the designated cost of living index or (ii) 5%. The
13		designated cost of living index is the index known as the
14		"Employment Cost Index, Wages and Salaries, By Occupation and
15		Industry Groups: State and Local Government Workers: Public
16		Administration" as published by the Bureau of Labor Statistics
17		of the U.S. Department of Labor for the calendar year
18		immediately preceding the year of the respective July 1st
19		increase date. The increase shall be added to the then current
20		amount, and the adjusted amount so determined shall be the
21		annual amount beginning July 1 of the increase year until July
22		1 of the next year. No increase under this provision shall be
23		less than zero.
24		Beginning July 1, 2021, each member of the House of
25		Representatives is authorized to approve the expenditure of
26		not more than $179,000 per year and each member of the Senate

SB2017 Enrolled - 501 - LRB102 16155 CPF 22006 b
1		is authorized to approve the expenditure of not more than
2		$214,000 per year to pay for "personal services", "contractual
3		services", "commodities", "printing", "travel", "operation of
4		automotive equipment", "telecommunications services", as
5		defined in the State Finance Act, and the compensation of one
6		or more legislative assistants authorized pursuant to this
7		Section, in connection with his or her legislative duties and
8		not in connection with any political campaign. On July 1, 2022
9		and on July 1 of each year thereafter, the amount authorized
10		per year under this Section for each member of the Senate and
11		each member of the House of Representatives shall be increased
12		by a percentage increase equivalent to the lesser of (i) the
13		increase in the designated cost of living index or (ii) 5%. The
14		designated cost of living index is the index known as the
15		"Employment Cost Index, Wages and Salaries, By Occupation and
16		Industry Groups: State and Local Government Workers: Public
17		Administration" as published by the Bureau of Labor Statistics
18		of the U.S. Department of Labor for the calendar year
19		immediately preceding the year of the respective July 1st
20		increase date. The increase shall be added to the then current
21		amount, and the adjusted amount so determined shall be the
22		annual amount beginning July 1 of the increase year until July
23		1 of the next year. No increase under this provision shall be
24		less than zero.
25		A member may purchase office equipment if the member
26		certifies to the Secretary of the Senate or the Clerk of the

SB2017 Enrolled - 502 - LRB102 16155 CPF 22006 b
1		House, as applicable, that the purchase price, whether paid in
2		lump sum or installments, amounts to less than would be
3		charged for renting or leasing the equipment over its
4		anticipated useful life. All such equipment must be purchased
5		through the Secretary of the Senate or the Clerk of the House,
6		as applicable, for proper identification and verification of
7		purchase.
8		Each member of the General Assembly is authorized to
9		employ one or more legislative assistants, who shall be solely
10		under the direction and control of that member, for the
11		purpose of assisting the member in the performance of his or
12		her official duties. A legislative assistant may be employed
13		pursuant to this Section as a full-time employee, part-time
14		employee, or contractual employee, at the discretion of the
15		member. If employed as a State employee, a legislative
16		assistant shall receive employment benefits on the same terms
17		and conditions that apply to other employees of the General
18		Assembly. Each member shall adopt and implement personnel
19		policies for legislative assistants under his or her direction
20		and control relating to work time requirements, documentation
21		for reimbursement for travel on official State business,
22		compensation, and the earning and accrual of State benefits
23		for those legislative assistants who may be eligible to
24		receive those benefits. The policies shall also require
25		legislative assistants to periodically submit time sheets
26		documenting, in quarter-hour increments, the time spent each

SB2017 Enrolled - 503 - LRB102 16155 CPF 22006 b
1		day on official State business. The policies shall require the
2		time sheets to be submitted on paper, electronically, or both
3		and to be maintained in either paper or electronic format by
4		the applicable fiscal office for a period of at least 2 years.
5		Contractual employees may satisfy the time sheets requirement
6		by complying with the terms of their contract, which shall
7		provide for a means of compliance with this requirement. A
8		member may satisfy the requirements of this paragraph by
9		adopting and implementing the personnel policies promulgated
10		by that member's legislative leader under the State Officials
11		and Employees Ethics Act with respect to that member's
12		legislative assistants.
13		As used in this Section the term "personal services" shall
14		include contributions of the State under the Federal Insurance
15		Contribution Act and under Article 14 of the Illinois Pension
16		Code. As used in this Section the term "contractual services"
17		shall not include improvements to real property unless those
18		improvements are the obligation of the lessee under the lease
19		agreement. Beginning July 1, 1989, as used in the Section, the
20		term "travel" shall be limited to travel in connection with a
21		member's legislative duties and not in connection with any
22		political campaign. Beginning on the effective date of this
23		amendatory Act of the 93rd General Assembly, as used in this
24		Section, the term "printing" includes, but is not limited to,
25		newsletters, brochures, certificates, congratulatory
26		mailings, greeting or welcome messages, anniversary or

SB2017 Enrolled - 504 - LRB102 16155 CPF 22006 b
1		birthday cards, and congratulations for prominent achievement
2		cards. As used in this Section, the term "printing" includes
3		fees for non-substantive resolutions charged by the Clerk of
4		the House of Representatives under subsection (c-5) of Section
5		1 of the Legislative Materials Act. No newsletter or brochure
6		that is paid for, in whole or in part, with funds provided
7		under this Section may be printed or mailed during a period
8		beginning February 1 of the year of a general primary election
9		and ending the day after the general primary election and
10		during a period beginning September 1 of the year of a general
11		election and ending the day after the general election, except
12		that such a newsletter or brochure may be mailed during those
13		times if it is mailed to a constituent in response to that
14		constituent's inquiry concerning the needs of that constituent
15		or questions raised by that constituent. Nothing in this
16		Section shall be construed to authorize expenditures for
17		lodging and meals while a member is in attendance at sessions
18		of the General Assembly.
19		Any utility bill for service provided to a member's
20		district office for a period including portions of 2
21		consecutive fiscal years may be paid from funds appropriated
22		for such expenditure in either fiscal year.
23		If a vacancy occurs in the office of Senator or
24		Representative in the General Assembly, any office equipment
25		in the possession of the vacating member shall transfer to the
26		member's successor; if the successor does not want such

SB2017 Enrolled - 505 - LRB102 16155 CPF 22006 b
1		equipment, it shall be transferred to the Secretary of the
2		Senate or Clerk of the House of Representatives, as the case
3		may be, and if not wanted by other members of the General
4		Assembly then to the Department of Central Management Services
5		for treatment as surplus property under the State Property
6		Control Act. Each member, on or before June 30th of each year,
7		shall conduct an inventory of all equipment purchased pursuant
8		to this Act. Such inventory shall be filed with the Secretary
9		of the Senate or the Clerk of the House, as the case may be.
10		Whenever a vacancy occurs, the Secretary of the Senate or the
11		Clerk of the House, as the case may be, shall conduct an
12		inventory of equipment purchased.
13		In the event that a member leaves office during his or her
14		term, any unexpended or unobligated portion of the allowance
15		granted under this Section shall lapse. The vacating member's
16		successor shall be granted an allowance in an amount, rounded
17		to the nearest dollar, computed by dividing the annual
18		allowance by 365 and multiplying the quotient by the number of
19		days remaining in the fiscal year.
20		From any appropriation for the purposes of this Section
21		for a fiscal year which overlaps 2 General Assemblies, no more
22		than 1/2 of the annual allowance per member may be spent or
23		encumbered by any member of either the outgoing or incoming
24		General Assembly, except that any member of the incoming
25		General Assembly who was a member of the outgoing General
26		Assembly may encumber or spend any portion of his annual

SB2017 Enrolled - 506 - LRB102 16155 CPF 22006 b
1		allowance within the fiscal year.
2		The appropriation for the annual allowances permitted by
3		this Section shall be included in an appropriation to the
4		President of the Senate and to the Speaker of the House of
5		Representatives for their respective members. The President of
6		the Senate and the Speaker of the House shall voucher for
7		payment individual members' expenditures from their annual
8		office allowances to the State Comptroller, subject to the
9		authority of the Comptroller under Section 9 of the State
10		Comptroller Act.
11		Nothing in this Section prohibits the expenditure of
12		personal funds or the funds of a political committee
13		controlled by an officeholder to defray the customary and
14		reasonable expenses of an officeholder in connection with the
15		performance of governmental and public service functions.
16		(Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09;
17		96-886, eff. 1-1-11.)
18		Section 20-20. The Illinois Procurement Code is amended by
19		changing Section 1-13 as follows:
20		(30 ILCS 500/1-13)
21		Sec. 1-13. Applicability to public institutions of higher
22		education.
23		(a) This Code shall apply to public institutions of higher
24		education, regardless of the source of the funds with which

SB2017 Enrolled - 507 - LRB102 16155 CPF 22006 b
1		contracts are paid, except as provided in this Section.
2		(b) Except as provided in this Section, this Code shall
3		not apply to procurements made by or on behalf of public
4		institutions of higher education for any of the following:
5		(1) Memberships in professional, academic, research,
6		or athletic organizations on behalf of a public
7		institution of higher education, an employee of a public
8		institution of higher education, or a student at a public
9		institution of higher education.
10		(2) Procurement expenditures for events or activities
11		paid for exclusively by revenues generated by the event or
12		activity, gifts or donations for the event or activity,
13		private grants, or any combination thereof.
14		(3) Procurement expenditures for events or activities
15		for which the use of specific potential contractors is
16		mandated or identified by the sponsor of the event or
17		activity, provided that the sponsor is providing a
18		majority of the funding for the event or activity.
19		(4) Procurement expenditures necessary to provide
20		athletic, artistic or musical services, performances,
21		events, or productions by or for a public institution of
22		higher education.
23		(5) Procurement expenditures for periodicals, books,
24		subscriptions, database licenses, and other publications
25		procured for use by a university library or academic
26		department, except for expenditures related to procuring

SB2017 Enrolled - 508 - LRB102 16155 CPF 22006 b
1		textbooks for student use or materials for resale or
2		rental.
3		(6) Procurement expenditures for placement of students
4		in externships, practicums, field experiences, and for
5		medical residencies and rotations.
6		(7) Contracts for programming and broadcast license
7		rights for university-operated radio and television
8		stations.
9		(8) Procurement expenditures necessary to perform
10		sponsored research and other sponsored activities under
11		grants and contracts funded by the sponsor or by sources
12		other than State appropriations.
13		(9) Contracts with a foreign entity for research or
14		educational activities, provided that the foreign entity
15		either does not maintain an office in the United States or
16		is the sole source of the service or product.
17		Notice of each contract entered into by a public institution
18		of higher education that is related to the procurement of
19		goods and services identified in items (1) through (9) of this
20		subsection shall be published in the Procurement Bulletin
21		within 14 calendar days after contract execution. The Chief
22		Procurement Officer shall prescribe the form and content of
23		the notice. Each public institution of higher education shall
24		provide the Chief Procurement Officer, on a monthly basis, in
25		the form and content prescribed by the Chief Procurement
26		Officer, a report of contracts that are related to the

SB2017 Enrolled - 509 - LRB102 16155 CPF 22006 b
1		procurement of goods and services identified in this
2		subsection. At a minimum, this report shall include the name
3		of the contractor, a description of the supply or service
4		provided, the total amount of the contract, the term of the
5		contract, and the exception to the Code utilized. A copy of any
6		or all of these contracts shall be made available to the Chief
7		Procurement Officer immediately upon request. The Chief
8		Procurement Officer shall submit a report to the Governor and
9		General Assembly no later than November 1 of each year that
10		shall include, at a minimum, an annual summary of the monthly
11		information reported to the Chief Procurement Officer.
12		(b-5) Except as provided in this subsection, the
13		provisions of this Code shall not apply to contracts for
14		medical supplies, and to contracts for medical services
15		necessary for the delivery of care and treatment at medical,
16		dental, or veterinary teaching facilities utilized by Southern
17		Illinois University or the University of Illinois and at any
18		university-operated health care center or dispensary that
19		provides care, treatment, and medications for students,
20		faculty and staff. Other supplies and services needed for
21		these teaching facilities shall be subject to the jurisdiction
22		of the Chief Procurement Officer for Public Institutions of
23		Higher Education who may establish expedited procurement
24		procedures and may waive or modify certification, contract,
25		hearing, process and registration requirements required by the
26		Code. All procurements made under this subsection shall be

SB2017 Enrolled - 510 - LRB102 16155 CPF 22006 b
1		documented and may require publication in the Illinois
2		Procurement Bulletin.
3		(b-10) Procurements made by or on behalf of the University
4		of Illinois for investment services scheduled to expire June
5		2021 2020 may be extended through June 2022 2021 without being
6		subject to the requirements of this Code. Any contract
7		extended, renewed, or entered pursuant to this exception shall
8		be published on the Executive Ethics Commission's website
9		within 5 days of contract execution. This subsection is
10		inoperative on and after July 1, 2022 2021.
11		(c) Procurements made by or on behalf of public
12		institutions of higher education for the fulfillment of a
13		grant shall be made in accordance with the requirements of
14		this Code to the extent practical.
15		Upon the written request of a public institution of higher
16		education, the Chief Procurement Officer may waive contract,
17		registration, certification, and hearing requirements of this
18		Code if, based on the item to be procured or the terms of a
19		grant, compliance is impractical. The public institution of
20		higher education shall provide the Chief Procurement Officer
21		with specific reasons for the waiver, including the necessity
22		of contracting with a particular potential contractor, and
23		shall certify that an effort was made in good faith to comply
24		with the provisions of this Code. The Chief Procurement
25		Officer shall provide written justification for any waivers.
26		By November 1 of each year, the Chief Procurement Officer

SB2017 Enrolled - 511 - LRB102 16155 CPF 22006 b
1		shall file a report with the General Assembly identifying each
2		contract approved with waivers and providing the justification
3		given for any waivers for each of those contracts. Notice of
4		each waiver made under this subsection shall be published in
5		the Procurement Bulletin within 14 calendar days after
6		contract execution. The Chief Procurement Officer shall
7		prescribe the form and content of the notice.
8		(d) Notwithstanding this Section, a waiver of the
9		registration requirements of Section 20-160 does not permit a
10		business entity and any affiliated entities or affiliated
11		persons to make campaign contributions if otherwise prohibited
12		by Section 50-37. The total amount of contracts awarded in
13		accordance with this Section shall be included in determining
14		the aggregate amount of contracts or pending bids of a
15		business entity and any affiliated entities or affiliated
16		persons.
17		(e) Notwithstanding subsection (e) of Section 50-10.5 of
18		this Code, the Chief Procurement Officer, with the approval of
19		the Executive Ethics Commission, may permit a public
20		institution of higher education to accept a bid or enter into a
21		contract with a business that assisted the public institution
22		of higher education in determining whether there is a need for
23		a contract or assisted in reviewing, drafting, or preparing
24		documents related to a bid or contract, provided that the bid
25		or contract is essential to research administered by the
26		public institution of higher education and it is in the best

SB2017 Enrolled - 512 - LRB102 16155 CPF 22006 b
1		interest of the public institution of higher education to
2		accept the bid or contract. For purposes of this subsection,
3		"business" includes all individuals with whom a business is
4		affiliated, including, but not limited to, any officer, agent,
5		employee, consultant, independent contractor, director,
6		partner, manager, or shareholder of a business. The Executive
7		Ethics Commission may promulgate rules and regulations for the
8		implementation and administration of the provisions of this
9		subsection (e).
10		(f) As used in this Section:
11		"Grant" means non-appropriated funding provided by a
12		federal or private entity to support a project or program
13		administered by a public institution of higher education and
14		any non-appropriated funding provided to a sub-recipient of
15		the grant.
16		"Public institution of higher education" means Chicago
17		State University, Eastern Illinois University, Governors State
18		University, Illinois State University, Northeastern Illinois
19		University, Northern Illinois University, Southern Illinois
20		University, University of Illinois, Western Illinois
21		University, and, for purposes of this Code only, the Illinois
22		Mathematics and Science Academy.
23		(g) (Blank).
24		(h) The General Assembly finds and declares that:
25		(1) Public Act 98-1076, which took effect on January
26		1, 2015, changed the repeal date set for this Section from

SB2017 Enrolled - 513 - LRB102 16155 CPF 22006 b
1		December 31, 2014 to December 31, 2016.
2		(2) The Statute on Statutes sets forth general rules
3		on the repeal of statutes and the construction of multiple
4		amendments, but Section 1 of that Act also states that
5		these rules will not be observed when the result would be
6		"inconsistent with the manifest intent of the General
7		Assembly or repugnant to the context of the statute".
8		(3) This amendatory Act of the 100th General Assembly
9		manifests the intention of the General Assembly to remove
10		the repeal of this Section.
11		(4) This Section was originally enacted to protect,
12		promote, and preserve the general welfare. Any
13		construction of this Section that results in the repeal of
14		this Section on December 31, 2014 would be inconsistent
15		with the manifest intent of the General Assembly and
16		repugnant to the context of this Code.
17		It is hereby declared to have been the intent of the
18		General Assembly that this Section not be subject to repeal on
19		December 31, 2014.
20		This Section shall be deemed to have been in continuous
21		effect since December 20, 2011 (the effective date of Public
22		Act 97-643), and it shall continue to be in effect
23		henceforward until it is otherwise lawfully repealed. All
24		previously enacted amendments to this Section taking effect on
25		or after December 31, 2014, are hereby validated.
26		All actions taken in reliance on or pursuant to this

SB2017 Enrolled - 514 - LRB102 16155 CPF 22006 b
1		Section by any public institution of higher education, person,
2		or entity are hereby validated.
3		In order to ensure the continuing effectiveness of this
4		Section, it is set forth in full and re-enacted by this
5		amendatory Act of the 100th General Assembly. This
6		re-enactment is intended as a continuation of this Section. It
7		is not intended to supersede any amendment to this Section
8		that is enacted by the 100th General Assembly.
9		In this amendatory Act of the 100th General Assembly, the
10		base text of the reenacted Section is set forth as amended by
11		Public Act 98-1076. Striking and underscoring is used only to
12		show changes being made to the base text.
13		This Section applies to all procurements made on or before
14		the effective date of this amendatory Act of the 100th General
15		Assembly.
16		(Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.)
17		Section 20-25. The Grant Accountability and Transparency
18		Act is amended by changing Section 45 as follows:
19		(30 ILCS 708/45)
20		Sec. 45. Applicability.
21		(a) The requirements established under this Act apply to
22		State grant-making agencies that make State and federal
23		pass-through awards to non-federal entities. These
24		requirements apply to all costs related to State and federal

SB2017 Enrolled - 515 - LRB102 16155 CPF 22006 b
1		pass-through awards. The requirements established under this
2		Act do not apply to private awards.
3		(a-5) Nothing in this Act shall prohibit the use of State
4		funds for purposes of federal match or maintenance of effort.
5		(b) The terms and conditions of State, federal, and
6		pass-through awards apply to subawards and subrecipients
7		unless a particular Section of this Act or the terms and
8		conditions of the State or federal award specifically indicate
9		otherwise. Non-federal entities shall comply with requirements
10		of this Act regardless of whether the non-federal entity is a
11		recipient or subrecipient of a State or federal pass-through
12		award. Pass-through entities shall comply with the
13		requirements set forth under the rules adopted under
14		subsection (a) of Section 20 of this Act, but not to any
15		requirements in this Act directed towards State or federal
16		awarding agencies, unless the requirements of the State or
17		federal awards indicate otherwise.
18		When a non-federal entity is awarded a cost-reimbursement
19		contract, only 2 CFR 200.330 through 200.332 are incorporated
20		by reference into the contract. However, when the Cost
21		Accounting Standards are applicable to the contract, they take
22		precedence over the requirements of this Act unless they are
23		in conflict with Subpart F of 2 CFR 200. In addition, costs
24		that are made unallowable under 10 U.S.C. 2324(e) and 41
25		U.S.C. 4304(a), as described in the Federal Acquisition
26		Regulations, subpart 31.2 and subpart 31.603, are always

SB2017 Enrolled - 516 - LRB102 16155 CPF 22006 b
1		unallowable. For requirements other than those covered in
2		Subpart D of 2 CFR 200.330 through 200.332, the terms of the
3		contract and the Federal Acquisition Regulations apply.
4		With the exception of Subpart F of 2 CFR 200, which is
5		required by the Single Audit Act, in any circumstances where
6		the provisions of federal statutes or regulations differ from
7		the provisions of this Act, the provision of the federal
8		statutes or regulations govern. This includes, for agreements
9		with Indian tribes, the provisions of the Indian
10		Self-Determination and Education and Assistance Act, as
11		amended, 25 U.S.C. 450-458ddd-2.
12		(c) State grant-making agencies may apply subparts A
13		through E of 2 CFR 200 to for-profit entities, foreign public
14		entities, or foreign organizations, except where the awarding
15		agency determines that the application of these subparts would
16		be inconsistent with the international obligations of the
17		United States or the statute or regulations of a foreign
18		government.
19		(d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to
20		different types of awards. The same applicability applies to
21		this Act.
22		(e) (Blank).
23		(f) For public institutions of higher education, the
24		provisions of this Act apply only to awards funded by State
25		appropriations and federal pass-through awards from a State
26		agency to public institutions of higher education.

SB2017 Enrolled - 517 - LRB102 16155 CPF 22006 b
1		(g) Each grant-making agency shall enhance its processes
2		to monitor and address noncompliance with reporting
3		requirements and with program performance standards. Where
4		applicable, the process may include a corrective action plan.
5		The monitoring process shall include a plan for tracking and
6		documenting performance-based contracting decisions.
7		(h) Notwithstanding any provision of law to the contrary,
8		grants awarded from federal funds received from the federal
9		Coronavirus State Fiscal Recovery Fund in accordance with
10		Section 9901 of the American Rescue Plan Act of 2021 are
11		subject to the provisions of this Act, but only to the extent
12		required by Section 9901 of the American Rescue Plan Act of
13		2021 and other applicable federal law or regulation.
14		(Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18;
15		101-81, eff. 7-12-19.)
16		Section 20-27. The Law Enforcement Camera Grant Act is
17		amended by changing Sections 5 and 10 as follows:
18		(50 ILCS 707/5)
19		Sec. 5. Definitions. As used in this Act:
20		"Board" means the Illinois Law Enforcement Training
21		Standards Board created by the Illinois Police Training Act.
22		"In-car video camera" means a video camera located in a
23		law enforcement patrol vehicle.
24		"In-car video camera recording equipment" means a video

SB2017 Enrolled - 518 - LRB102 16155 CPF 22006 b
1		camera recording system located in a law enforcement patrol
2		vehicle consisting of a camera assembly, recording mechanism,
3		and an in-car video recording medium.
4		"In uniform" means a law enforcement officer who is
5		wearing any officially authorized uniform designated by a law
6		enforcement agency, or a law enforcement officer who is
7		visibly wearing articles of clothing, badge, tactical gear,
8		gun belt, a patch, or other insignia indicating that he or she
9		is a law enforcement officer acting in the course of his or her
10		duties.
11		"Law enforcement officer" or "officer" means any person
12		employed by a county, municipality, or township, or an
13		Illinois public university as a policeman, peace officer or in
14		some like position involving the enforcement of the law and
15		protection of the public interest at the risk of that person's
16		life.
17		"Officer-worn body camera" means an electronic camera
18		system for creating, generating, sending, receiving, storing,
19		displaying, and processing audiovisual recordings that may be
20		worn about the person of a law enforcement officer.
21		"Recording" means the process of capturing data or
22		information stored on a recording medium as required under
23		this Act.
24		"Recording medium" means any recording medium authorized
25		by the Board for the retention and playback of recorded audio
26		and video including, but not limited to, VHS, DVD, hard drive,

SB2017 Enrolled - 519 - LRB102 16155 CPF 22006 b
1		cloud storage, solid state, digital, flash memory technology,
2		or any other electronic medium.
3		(Source: P.A. 99-352, eff. 1-1-16.)
4		(50 ILCS 707/10)
5		Sec. 10. Law Enforcement Camera Grant Fund; creation,
6		rules.
7		(a) The Law Enforcement Camera Grant Fund is created as a
8		special fund in the State treasury. From appropriations to the
9		Board from the Fund, the Board must make grants to units of
10		local government in Illinois and Illinois public universities
11		for the purpose of (1) purchasing in-car video cameras for use
12		in law enforcement vehicles, (2) purchasing officer-worn body
13		cameras and associated technology for law enforcement
14		officers, and (3) training for law enforcement officers in the
15		operation of the cameras.
16		Moneys received for the purposes of this Section,
17		including, without limitation, fee receipts and gifts, grants,
18		and awards from any public or private entity, must be
19		deposited into the Fund. Any interest earned on moneys in the
20		Fund must be deposited into the Fund.
21		(b) The Board may set requirements for the distribution of
22		grant moneys and determine which law enforcement agencies are
23		eligible.
24		(b-5) The Board shall consider compliance with the Uniform
25		Crime Reporting Act as a factor in awarding grant moneys.

SB2017 Enrolled - 520 - LRB102 16155 CPF 22006 b
1		(c) (Blank).
2		(d) (Blank).
3		(e) (Blank).
4		(f) (Blank).
5		(g) (Blank).
6		(h) (Blank).
7		(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;
8		99-352, eff. 1-1-16.)
9		Section 20-30. The School Construction Law is amended by
10		changing Section 5-300 as follows:
11		(105 ILCS 230/5-300)
12		Sec. 5-300. Early childhood construction grants.
13		(a) The Capital Development Board is authorized to make
14		grants to public school districts and not-for-profit entities
15		for early childhood construction projects. These grants shall
16		be paid out of moneys appropriated for that purpose from the
17		School Construction Fund. No grants may be awarded to entities
18		providing services within private residences. A public school
19		district or other eligible entity must provide local matching
20		funds in the following manner: in an amount equal to 10% of the
21		grant under this Section.
22		(1) A public school district assigned to Tier 1 under
23		Section 18-8.15 of the School Code or any other eligible
24		entity in an area encompassed by that district must

SB2017 Enrolled - 521 - LRB102 16155 CPF 22006 b
1		provide local matching funds in an amount equal to 3% of
2		the grant awarded under this Section.
3		(2) A public school district assigned to Tier 2 under
4		Section 18-8.15 of the School Code or any other eligible
5		entity in an area encompassed by that district must
6		provide local matching funds in an amount equal to 7.5% of
7		the grant awarded under this Section.
8		(3) A public school district assigned to Tier 3 under
9		Section 18-8.15 of the School Code or any other eligible
10		entity in an area encompassed by that district must
11		provide local matching funds in an amount equal to 8.75%
12		of the grant awarded under this Section.
13		(4) A public school district assigned to Tier 4 under
14		Section 18-8.15 of the School Code or any other eligible
15		entity in an area encompassed by that district must
16		provide local matching funds in an amount equal to 10% of
17		the grant awarded under this Section.
18		A public school district or other eligible entity has no
19		entitlement to a grant under this Section.
20		(b) The Capital Development Board shall adopt rules to
21		implement this Section. These rules need not be the same as the
22		rules for school construction project grants or school
23		maintenance project grants. The rules may specify:
24		(1) the manner of applying for grants;
25		(2) project eligibility requirements;
26		(3) restrictions on the use of grant moneys;

SB2017 Enrolled - 522 - LRB102 16155 CPF 22006 b
1		(4) the manner in which school districts and other
2		eligible entities must account for the use of grant
3		moneys;
4		(5) requirements that new or improved facilities be
5		used for early childhood and other related programs for a
6		period of at least 10 years; and
7		(6) any other provision that the Capital Development
8		Board determines to be necessary or useful for the
9		administration of this Section.
10		(b-5) When grants are made to non-profit corporations for
11		the acquisition or construction of new facilities, the Capital
12		Development Board or any State agency it so designates shall
13		hold title to or place a lien on the facility for a period of
14		10 years after the date of the grant award, after which title
15		to the facility shall be transferred to the non-profit
16		corporation or the lien shall be removed, provided that the
17		non-profit corporation has complied with the terms of its
18		grant agreement. When grants are made to non-profit
19		corporations for the purpose of renovation or rehabilitation,
20		if the non-profit corporation does not comply with item (5) of
21		subsection (b) of this Section, the Capital Development Board
22		or any State agency it so designates shall recover the grant
23		pursuant to the procedures outlined in the Illinois Grant
24		Funds Recovery Act.
25		(c) The Capital Development Board, in consultation with
26		the State Board of Education, shall establish standards for

SB2017 Enrolled - 523 - LRB102 16155 CPF 22006 b
1		the determination of priority needs concerning early childhood
2		projects based on projects located in communities in the State
3		with the greatest underserved population of young children,
4		utilizing Census data and other reliable local early childhood
5		service data.
6		(d) In each school year in which early childhood
7		construction project grants are awarded, 20% of the total
8		amount awarded shall be awarded to a school district with a
9		population of more than 500,000, provided that the school
10		district complies with the requirements of this Section and
11		the rules adopted under this Section.
12		(Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.)
13		Section 20-35. The College and Career Success for All
14		Students Act is amended by changing Section 25 as follows:
15		(105 ILCS 302/25)
16		Sec. 25. AP exam fee waiver program. Subject to
17		appropriation, the State Board of Education shall create,
18		under the College and Career Success for All Students program
19		set forth in this Act, a program in public schools where any
20		student who qualifies at least 40% of students qualify for
21		free or reduced-price lunches will have whereby fees charged
22		by the College Board for Advanced Placement exams reduced, via
23		State subsidy, to the greatest extent possible based on the
24		appropriation. are waived by the school, but paid for by the

SB2017 Enrolled - 524 - LRB102 16155 CPF 22006 b
1		State, for those students who do not qualify for a fee waiver
2		provided by federal funds or the College Board.
3		(Source: P.A. 95-491, eff. 8-28-07.)
4		Section 20-40. The Nursing Home Care Act is amended by
5		changing Section 3-202.05 as follows:
6		(210 ILCS 45/3-202.05)
7		Sec. 3-202.05. Staffing ratios effective July 1, 2010 and
8		thereafter.
9		(a) For the purpose of computing staff to resident ratios,
10		direct care staff shall include:
11		(1) registered nurses;
12		(2) licensed practical nurses;
13		(3) certified nurse assistants;
14		(4) psychiatric services rehabilitation aides;
15		(5) rehabilitation and therapy aides;
16		(6) psychiatric services rehabilitation coordinators;
17		(7) assistant directors of nursing;
18		(8) 50% of the Director of Nurses' time; and
19		(9) 30% of the Social Services Directors' time.
20		The Department shall, by rule, allow certain facilities
21		subject to 77 Ill. Admin. Code 300.4000 and following (Subpart
22		S) to utilize specialized clinical staff, as defined in rules,
23		to count towards the staffing ratios.
24		Within 120 days of the effective date of this amendatory

SB2017 Enrolled - 525 - LRB102 16155 CPF 22006 b
1		Act of the 97th General Assembly, the Department shall
2		promulgate rules specific to the staffing requirements for
3		facilities federally defined as Institutions for Mental
4		Disease. These rules shall recognize the unique nature of
5		individuals with chronic mental health conditions, shall
6		include minimum requirements for specialized clinical staff,
7		including clinical social workers, psychiatrists,
8		psychologists, and direct care staff set forth in paragraphs
9		(4) through (6) and any other specialized staff which may be
10		utilized and deemed necessary to count toward staffing ratios.
11		Within 120 days of the effective date of this amendatory
12		Act of the 97th General Assembly, the Department shall
13		promulgate rules specific to the staffing requirements for
14		facilities licensed under the Specialized Mental Health
15		Rehabilitation Act of 2013. These rules shall recognize the
16		unique nature of individuals with chronic mental health
17		conditions, shall include minimum requirements for specialized
18		clinical staff, including clinical social workers,
19		psychiatrists, psychologists, and direct care staff set forth
20		in paragraphs (4) through (6) and any other specialized staff
21		which may be utilized and deemed necessary to count toward
22		staffing ratios.
23		(b) (Blank).
24		(b-5) For purposes of the minimum staffing ratios in this
25		Section, all residents shall be classified as requiring either
26		skilled care or intermediate care.

SB2017 Enrolled - 526 - LRB102 16155 CPF 22006 b
1		As used in this subsection:
2		"Intermediate care" means basic nursing care and other
3		restorative services under periodic medical direction.
4		"Skilled care" means skilled nursing care, continuous
5		skilled nursing observations, restorative nursing, and other
6		services under professional direction with frequent medical
7		supervision.
8		(c) Facilities shall notify the Department within 60 days
9		after the effective date of this amendatory Act of the 96th
10		General Assembly, in a form and manner prescribed by the
11		Department, of the staffing ratios in effect on the effective
12		date of this amendatory Act of the 96th General Assembly for
13		both intermediate and skilled care and the number of residents
14		receiving each level of care.
15		(d)(1) (Blank).
16		(2) (Blank).
17		(3) (Blank).
18		(4) (Blank).
19		(5) Effective January 1, 2014, the minimum staffing ratios
20		shall be increased to 3.8 hours of nursing and personal care
21		each day for a resident needing skilled care and 2.5 hours of
22		nursing and personal care each day for a resident needing
23		intermediate care.
24		(e) Ninety days after the effective date of this
25		amendatory Act of the 97th General Assembly, a minimum of 25%
26		of nursing and personal care time shall be provided by

SB2017 Enrolled - 527 - LRB102 16155 CPF 22006 b
1		licensed nurses, with at least 10% of nursing and personal
2		care time provided by registered nurses. These minimum
3		requirements shall remain in effect until an acuity based
4		registered nurse requirement is promulgated by rule concurrent
5		with the adoption of the Resource Utilization Group
6		classification-based payment methodology, as provided in
7		Section 5-5.2 of the Illinois Public Aid Code. Registered
8		nurses and licensed practical nurses employed by a facility in
9		excess of these requirements may be used to satisfy the
10		remaining 75% of the nursing and personal care time
11		requirements. Notwithstanding this subsection, no staffing
12		requirement in statute in effect on the effective date of this
13		amendatory Act of the 97th General Assembly shall be reduced
14		on account of this subsection.
15		(f) The Department shall submit proposed rules for
16		adoption by January 1, 2020 establishing a system for
17		determining compliance with minimum staffing set forth in this
18		Section and the requirements of 77 Ill. Adm. Code 300.1230
19		adjusted for any waivers granted under Section 3-303.1.
20		Compliance shall be determined quarterly by comparing the
21		number of hours provided per resident per day using the
22		Centers for Medicare and Medicaid Services' payroll-based
23		journal and the facility's daily census, broken down by
24		intermediate and skilled care as self-reported by the facility
25		to the Department on a quarterly basis. The Department shall
26		use the quarterly payroll-based journal and the self-reported

SB2017 Enrolled - 528 - LRB102 16155 CPF 22006 b
1		census to calculate the number of hours provided per resident
2		per day and compare this ratio to the minimum staffing
3		standards required under this Section, as impacted by any
4		waivers granted under Section 3-303.1. Discrepancies between
5		job titles contained in this Section and the payroll-based
6		journal shall be addressed by rule. The manner in which the
7		Department requests payroll-based journal information to be
8		submitted shall align with the federal Centers for Medicare
9		and Medicaid Services' requirements that allow providers to
10		submit the quarterly data in an aggregate manner.
11		(g) The Department shall submit proposed rules for
12		adoption by January 1, 2020 establishing monetary penalties
13		for facilities not in compliance with minimum staffing
14		standards under this Section. No monetary penalty may be
15		issued for noncompliance during the implementation period,
16		which shall be July 1, 2020 through December 31, 2021
17		September 30, 2020. If a facility is found to be noncompliant
18		during the implementation period, the Department shall provide
19		a written notice identifying the staffing deficiencies and
20		require the facility to provide a sufficiently detailed
21		correction plan to meet the statutory minimum staffing levels.
22		Monetary penalties shall be imposed beginning no later than
23		January 1, 2022 January 1, 2021 and quarterly thereafter and
24		shall be based on the latest quarter for which the Department
25		has data. Monetary penalties shall be established based on a
26		formula that calculates on a daily basis the cost of wages and

SB2017 Enrolled - 529 - LRB102 16155 CPF 22006 b
1		benefits for the missing staffing hours. All notices of
2		noncompliance shall include the computations used to determine
3		noncompliance and establishing the variance between minimum
4		staffing ratios and the Department's computations. The penalty
5		for the first offense shall be 125% of the cost of wages and
6		benefits for the missing staffing hours. The penalty shall
7		increase to 150% of the cost of wages and benefits for the
8		missing staffing hours for the second offense and 200% the
9		cost of wages and benefits for the missing staffing hours for
10		the third and all subsequent offenses. The penalty shall be
11		imposed regardless of whether the facility has committed other
12		violations of this Act during the same period that the
13		staffing offense occurred. The penalty may not be waived, but
14		the Department shall have the discretion to determine the
15		gravity of the violation in situations where there is no more
16		than a 10% deviation from the staffing requirements and make
17		appropriate adjustments to the penalty. The Department is
18		granted discretion to waive the penalty when unforeseen
19		circumstances have occurred that resulted in call-offs of
20		scheduled staff. This provision shall be applied no more than
21		6 times per quarter. Nothing in this Section diminishes a
22		facility's right to appeal.
23		(Source: P.A. 101-10, eff. 6-5-19.)
24		Section 20-45. The Specialized Mental Health
25		Rehabilitation Act of 2013 is amended by changing Section

SB2017 Enrolled - 530 - LRB102 16155 CPF 22006 b
1		5-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and
2		5-112 as follows:
3		(210 ILCS 49/5-101)
4		Sec. 5-101. Managed care entity, coordinated care entity,
5		and accountable care entity payments. For facilities licensed
6		by the Department of Public Health under this Act, the payment
7		for services provided shall be determined by negotiation with
8		managed care entities, coordinated care entities, or
9		accountable care entities. However, for 3 years after the
10		effective date of this Act, in no event shall the
11		reimbursement rate paid to facilities licensed under this Act
12		be less than the rate in effect on July 1, 2021 June 30, 2013
13		less $7.07 times the number of occupied bed days, as that term
14		is defined in Article V-B of the Illinois Public Aid Code, for
15		each facility previously licensed under the Nursing Home Care
16		Act on June 30, 2013; or the rate in effect on June 30, 2013
17		for each facility licensed under the Specialized Mental Health
18		Rehabilitation Act on June 30, 2013. Any adjustment in the
19		support component or the capital component, including the real
20		estate tax per diem rate, for facilities licensed by the
21		Department of Public Health under the Nursing Home Care Act
22		shall apply equally to facilities licensed by the Department
23		of Public Health under this Act for the duration of the
24		provisional licensure period as defined in Section 4-105 of
25		this Act.

SB2017 Enrolled - 531 - LRB102 16155 CPF 22006 b
1		The Department of Healthcare and Family Services shall
2		publish a reimbursement rate for triage, crisis stabilization,
3		and transitional living services by December 1, 2014.
4		(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.)
5		(210 ILCS 49/5-108 new)
6		Sec. 5-108. Infection prevention and facility safety
7		improvement payments. Payments will be awarded to facilities
8		on a per bed basis with the funded appropriation for Fiscal
9		Year 2022 divided by the number of licensed beds in each
10		facility. Facilities will receive an equal amount for every
11		licensed bed from the amount appropriated. Facilities shall
12		use these funds for improvements to their facilities that
13		promote infection prevention or improve the safety within the
14		facility. Funding may be used for, but are not limited to, the
15		following: restroom renovations to promote infection
16		prevention, kitchen and food delivery alterations that promote
17		infection prevention, and HVAC or air filtration upgrades that
18		promote infection prevention. Facilities must attest to the
19		Department of Healthcare and Family Services that the funding
20		was utilized for the purpose of infection prevention and
21		control or improved facility safety. If the facility does not
22		attest to the usage of the payments or cannot document the
23		usage of payments the Department shall recoup the expenditure
24		of funds by withholding payment of rate.

SB2017 Enrolled - 532 - LRB102 16155 CPF 22006 b
1		(210 ILCS 49/5-109 new)
2		Sec. 5-109. Communication quality improvement payments.
3		Payments will be awarded to facilities on a per bed basis with
4		the funded appropriation for Fiscal Year 2022 divided by the
5		number of licensed beds in each facility. Facilities will
6		receive an equal amount for every licensed bed from the amount
7		appropriated. Facilities shall use these funds for
8		improvements to their facilities that increase access to
9		digital communications or facilitate safe and private personal
10		communications. Funding may be used for, but are not limited
11		to, the following: the purchase of personal communication
12		devices for facility use, the enhancement of broadband access
13		and bandwidth, and the establishment or improvement of general
14		meeting areas for the benefit of residents and employees.
15		Facilities must attest to the Department of Healthcare and
16		Family Services that the funding was utilized for the purpose
17		of communication, technological improvements, or facility
18		training aid. If the facility does not attest to the usage of
19		the payments or cannot document the usage of payments the
20		Department shall recoup the expenditure of funds by
21		withholding payment of rate.
22		(210 ILCS 49/5-110 new)
23		Sec. 5-110. Staff longevity payments. Payments will be
24		awarded to facilities on a per bed basis with the funded
25		appropriation for Fiscal Year 2022 divided by the number of

SB2017 Enrolled - 533 - LRB102 16155 CPF 22006 b
1		licensed beds in each facility. Facilities will receive an
2		equal amount for every licensed bed from the amount
3		appropriated. Facilities shall use these funds to grant an
4		extra week of payment to any direct care staff who has worked
5		continuously in the same facility since March 1, 2020 through
6		the time in which payments are awarded to facilities for this
7		purpose by the Department of Healthcare and Family Services.
8		Facilities must attest to the Department of Healthcare and
9		Family Services that the funding was utilized for the purpose
10		of providing the staff longevity payments as detailed in this
11		Section. If the facility does not attest to the usage of the
12		payments or cannot document the usage of payments the
13		Department shall recoup the expenditure of funds by
14		withholding payment of rate.
15		(210 ILCS 49/5-111 new)
16		Sec. 5-111. Recruitment and Retention of Direct Care
17		Staff. Facilities shall receive funding to assist with the
18		recruitment and retention of direct care staff. Funding will
19		be distributed based on the total number of licensed beds
20		within a facility with the appropriated amount being divided
21		by the total number of licensed beds in the State.
22		(210 ILCS 49/5-112 new)
23		Sec. 5-112. Bed reduction payments. The Department of
24		Healthcare and Family Services shall make payments to

SB2017 Enrolled - 534 - LRB102 16155 CPF 22006 b
1		facilities licensed under this Act for the purpose of reducing
2		bed capacity and room occupancy. Facilities desiring to
3		participate in these payments shall submit a proposal to the
4		Department for review. In the proposal the facility shall
5		detail the number of beds that are seeking to eliminate and the
6		price they are requesting to eliminate those beds. The
7		facility shall also detail in their proposal if the effected
8		beds would reduce room occupancy from 3 or 4 beds to double
9		occupancy or is the bed elimination would create single
10		occupancy. Priority will be given to proposals that eliminate
11		the use of three-person or four-person occupancy rooms.
12		Proposals shall be collected by the Department within a
13		specific time period and the Department will negotiate all
14		payments before making final awards to ensure that the funding
15		appropriated is sufficient to fund the awards. Payments shall
16		not be less than $25,000 per bed and proposals to eliminate
17		beds that lead to single occupancy rooms shall receive an
18		additional $10,000 per bed over and above any other negotiated
19		bed elimination payment. Before a facility can receive payment
20		under this Section, the facility must receive approval from
21		the Department of Public Health for the permanent removal of
22		the beds for which they are receiving payment. Payment for the
23		elimination of the beds shall be made within 15 days of the
24		facility notifying the Department of Public Health about the
25		bed license elimination. Under no circumstances shall a
26		facility be allowed to increase the capacity of a facility

SB2017 Enrolled - 535 - LRB102 16155 CPF 22006 b
1		once payment has been received for the elimination of beds.
2		Section 20-50. The Pharmacy Practice Act is amended by
3		changing Section 3 as follows:
4		(225 ILCS 85/3)
5		(Section scheduled to be repealed on January 1, 2023)
6		Sec. 3. Definitions. For the purpose of this Act, except
7		where otherwise limited therein:
8		(a) "Pharmacy" or "drugstore" means and includes every
9		store, shop, pharmacy department, or other place where
10		pharmacist care is provided by a pharmacist (1) where drugs,
11		medicines, or poisons are dispensed, sold or offered for sale
12		at retail, or displayed for sale at retail; or (2) where
13		prescriptions of physicians, dentists, advanced practice
14		registered nurses, physician assistants, veterinarians,
15		podiatric physicians, or optometrists, within the limits of
16		their licenses, are compounded, filled, or dispensed; or (3)
17		which has upon it or displayed within it, or affixed to or used
18		in connection with it, a sign bearing the word or words
19		"Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical Care",
20		"Apothecary", "Drugstore", "Medicine Store", "Prescriptions",
21		"Drugs", "Dispensary", "Medicines", or any word or words of
22		similar or like import, either in the English language or any
23		other language; or (4) where the characteristic prescription
24		sign (Rx) or similar design is exhibited; or (5) any store, or

SB2017 Enrolled - 536 - LRB102 16155 CPF 22006 b
1		shop, or other place with respect to which any of the above
2		words, objects, signs or designs are used in any
3		advertisement.
4		(b) "Drugs" means and includes (1) articles recognized in
5		the official United States Pharmacopoeia/National Formulary
6		(USP/NF), or any supplement thereto and being intended for and
7		having for their main use the diagnosis, cure, mitigation,
8		treatment or prevention of disease in man or other animals, as
9		approved by the United States Food and Drug Administration,
10		but does not include devices or their components, parts, or
11		accessories; and (2) all other articles intended for and
12		having for their main use the diagnosis, cure, mitigation,
13		treatment or prevention of disease in man or other animals, as
14		approved by the United States Food and Drug Administration,
15		but does not include devices or their components, parts, or
16		accessories; and (3) articles (other than food) having for
17		their main use and intended to affect the structure or any
18		function of the body of man or other animals; and (4) articles
19		having for their main use and intended for use as a component
20		or any articles specified in clause (1), (2) or (3); but does
21		not include devices or their components, parts or accessories.
22		(c) "Medicines" means and includes all drugs intended for
23		human or veterinary use approved by the United States Food and
24		Drug Administration.
25		(d) "Practice of pharmacy" means:
26		(1) the interpretation and the provision of assistance

SB2017 Enrolled - 537 - LRB102 16155 CPF 22006 b
1		in the monitoring, evaluation, and implementation of
2		prescription drug orders;
3		(2) the dispensing of prescription drug orders;
4		(3) participation in drug and device selection;
5		(4) drug administration limited to the administration
6		of oral, topical, injectable, and inhalation as follows:
7		(A) in the context of patient education on the
8		proper use or delivery of medications;
9		(B) vaccination of patients 7 14 years of age and
10		older pursuant to a valid prescription or standing
11		order, by a physician licensed to practice medicine in
12		all its branches, upon completion of appropriate
13		training, including how to address contraindications
14		and adverse reactions set forth by rule, with
15		notification to the patient's physician and
16		appropriate record retention, or pursuant to hospital
17		pharmacy and therapeutics committee policies and
18		procedures. Eligible vaccines are those listed on the
19		U.S. Centers for Disease Control and Prevention (CDC)
20		Recommended Immunization Schedule, the CDC's Health
21		Information for International Travel, or the U.S. Food
22		and Drug Administration's Vaccines Licensed and
23		Authorized for Use in the United States. As applicable
24		to the State's Medicaid program and other payers,
25		vaccines ordered and administered in accordance with
26		this subsection shall be covered and reimbursed at no

SB2017 Enrolled - 538 - LRB102 16155 CPF 22006 b
1		less than the rate that the vaccine is reimbursed when
2		ordered and administered by a physician;
3		(B-5) following the initial administration of
4		long-acting or extended-release extended release form
5		opioid antagonists by a physician licensed to practice
6		medicine in all its branches, administration of
7		injections of long-acting or extended-release form
8		opioid antagonists for the treatment of substance use
9		disorder, pursuant to a valid prescription by a
10		physician licensed to practice medicine in all its
11		branches, upon completion of appropriate training,
12		including how to address contraindications and adverse
13		reactions, including, but not limited to, respiratory
14		depression and the performance of cardiopulmonary
15		resuscitation, set forth by rule, with notification to
16		the patient's physician and appropriate record
17		retention, or pursuant to hospital pharmacy and
18		therapeutics committee policies and procedures;
19		(C) administration of injections of
20		alpha-hydroxyprogesterone caproate, pursuant to a
21		valid prescription, by a physician licensed to
22		practice medicine in all its branches, upon completion
23		of appropriate training, including how to address
24		contraindications and adverse reactions set forth by
25		rule, with notification to the patient's physician and
26		appropriate record retention, or pursuant to hospital

SB2017 Enrolled - 539 - LRB102 16155 CPF 22006 b
1		pharmacy and therapeutics committee policies and
2		procedures; and
3		(D) administration of injections of long-term
4		antipsychotic medications pursuant to a valid
5		prescription by a physician licensed to practice
6		medicine in all its branches, upon completion of
7		appropriate training conducted by an Accreditation
8		Council of Pharmaceutical Education accredited
9		provider, including how to address contraindications
10		and adverse reactions set forth by rule, with
11		notification to the patient's physician and
12		appropriate record retention, or pursuant to hospital
13		pharmacy and therapeutics committee policies and
14		procedures.
15		(5) (blank) vaccination of patients ages 10 through 13
16		limited to the Influenza (inactivated influenza vaccine
17		and live attenuated influenza intranasal vaccine) and Tdap
18		(defined as tetanus, diphtheria, acellular pertussis)
19		vaccines, pursuant to a valid prescription or standing
20		order, by a physician licensed to practice medicine in all
21		its branches, upon completion of appropriate training,
22		including how to address contraindications and adverse
23		reactions set forth by rule, with notification to the
24		patient's physician and appropriate record retention, or
25		pursuant to hospital pharmacy and therapeutics committee
26		policies and procedures;

SB2017 Enrolled - 540 - LRB102 16155 CPF 22006 b
1		(6) drug regimen review;
2		(7) drug or drug-related research;
3		(8) the provision of patient counseling;
4		(9) the practice of telepharmacy;
5		(10) the provision of those acts or services necessary
6		to provide pharmacist care;
7		(11) medication therapy management; and
8		(12) the responsibility for compounding and labeling
9		of drugs and devices (except labeling by a manufacturer,
10		repackager, or distributor of non-prescription drugs and
11		commercially packaged legend drugs and devices), proper
12		and safe storage of drugs and devices, and maintenance of
13		required records.
14		A pharmacist who performs any of the acts defined as the
15		practice of pharmacy in this State must be actively licensed
16		as a pharmacist under this Act.
17		(e) "Prescription" means and includes any written, oral,
18		facsimile, or electronically transmitted order for drugs or
19		medical devices, issued by a physician licensed to practice
20		medicine in all its branches, dentist, veterinarian, podiatric
21		physician, or optometrist, within the limits of his or her
22		license, by a physician assistant in accordance with
23		subsection (f) of Section 4, or by an advanced practice
24		registered nurse in accordance with subsection (g) of Section
25		4, containing the following: (1) name of the patient; (2) date
26		when prescription was issued; (3) name and strength of drug or

SB2017 Enrolled - 541 - LRB102 16155 CPF 22006 b
1		description of the medical device prescribed; and (4)
2		quantity; (5) directions for use; (6) prescriber's name,
3		address, and signature; and (7) DEA registration number where
4		required, for controlled substances. The prescription may, but
5		is not required to, list the illness, disease, or condition
6		for which the drug or device is being prescribed. DEA
7		registration numbers shall not be required on inpatient drug
8		orders. A prescription for medication other than controlled
9		substances shall be valid for up to 15 months from the date
10		issued for the purpose of refills, unless the prescription
11		states otherwise.
12		(f) "Person" means and includes a natural person,
13		partnership, association, corporation, government entity, or
14		any other legal entity.
15		(g) "Department" means the Department of Financial and
16		Professional Regulation.
17		(h) "Board of Pharmacy" or "Board" means the State Board
18		of Pharmacy of the Department of Financial and Professional
19		Regulation.
20		(i) "Secretary" means the Secretary of Financial and
21		Professional Regulation.
22		(j) "Drug product selection" means the interchange for a
23		prescribed pharmaceutical product in accordance with Section
24		25 of this Act and Section 3.14 of the Illinois Food, Drug and
25		Cosmetic Act.
26		(k) "Inpatient drug order" means an order issued by an

SB2017 Enrolled - 542 - LRB102 16155 CPF 22006 b
1		authorized prescriber for a resident or patient of a facility
2		licensed under the Nursing Home Care Act, the ID/DD Community
3		Care Act, the MC/DD Act, the Specialized Mental Health
4		Rehabilitation Act of 2013, the Hospital Licensing Act, or the
5		University of Illinois Hospital Act, or a facility which is
6		operated by the Department of Human Services (as successor to
7		the Department of Mental Health and Developmental
8		Disabilities) or the Department of Corrections.
9		(k-5) "Pharmacist" means an individual health care
10		professional and provider currently licensed by this State to
11		engage in the practice of pharmacy.
12		(l) "Pharmacist in charge" means the licensed pharmacist
13		whose name appears on a pharmacy license and who is
14		responsible for all aspects of the operation related to the
15		practice of pharmacy.
16		(m) "Dispense" or "dispensing" means the interpretation,
17		evaluation, and implementation of a prescription drug order,
18		including the preparation and delivery of a drug or device to a
19		patient or patient's agent in a suitable container
20		appropriately labeled for subsequent administration to or use
21		by a patient in accordance with applicable State and federal
22		laws and regulations. "Dispense" or "dispensing" does not mean
23		the physical delivery to a patient or a patient's
24		representative in a home or institution by a designee of a
25		pharmacist or by common carrier. "Dispense" or "dispensing"
26		also does not mean the physical delivery of a drug or medical

SB2017 Enrolled - 543 - LRB102 16155 CPF 22006 b
1		device to a patient or patient's representative by a
2		pharmacist's designee within a pharmacy or drugstore while the
3		pharmacist is on duty and the pharmacy is open.
4		(n) "Nonresident pharmacy" means a pharmacy that is
5		located in a state, commonwealth, or territory of the United
6		States, other than Illinois, that delivers, dispenses, or
7		distributes, through the United States Postal Service,
8		commercially acceptable parcel delivery service, or other
9		common carrier, to Illinois residents, any substance which
10		requires a prescription.
11		(o) "Compounding" means the preparation and mixing of
12		components, excluding flavorings, (1) as the result of a
13		prescriber's prescription drug order or initiative based on
14		the prescriber-patient-pharmacist relationship in the course
15		of professional practice or (2) for the purpose of, or
16		incident to, research, teaching, or chemical analysis and not
17		for sale or dispensing. "Compounding" includes the preparation
18		of drugs or devices in anticipation of receiving prescription
19		drug orders based on routine, regularly observed dispensing
20		patterns. Commercially available products may be compounded
21		for dispensing to individual patients only if all of the
22		following conditions are met: (i) the commercial product is
23		not reasonably available from normal distribution channels in
24		a timely manner to meet the patient's needs and (ii) the
25		prescribing practitioner has requested that the drug be
26		compounded.

SB2017 Enrolled - 544 - LRB102 16155 CPF 22006 b
1		(p) (Blank).
2		(q) (Blank).
3		(r) "Patient counseling" means the communication between a
4		pharmacist or a student pharmacist under the supervision of a
5		pharmacist and a patient or the patient's representative about
6		the patient's medication or device for the purpose of
7		optimizing proper use of prescription medications or devices.
8		"Patient counseling" may include without limitation (1)
9		obtaining a medication history; (2) acquiring a patient's
10		allergies and health conditions; (3) facilitation of the
11		patient's understanding of the intended use of the medication;
12		(4) proper directions for use; (5) significant potential
13		adverse events; (6) potential food-drug interactions; and (7)
14		the need to be compliant with the medication therapy. A
15		pharmacy technician may only participate in the following
16		aspects of patient counseling under the supervision of a
17		pharmacist: (1) obtaining medication history; (2) providing
18		the offer for counseling by a pharmacist or student
19		pharmacist; and (3) acquiring a patient's allergies and health
20		conditions.
21		(s) "Patient profiles" or "patient drug therapy record"
22		means the obtaining, recording, and maintenance of patient
23		prescription information, including prescriptions for
24		controlled substances, and personal information.
25		(t) (Blank).
26		(u) "Medical device" or "device" means an instrument,

SB2017 Enrolled - 545 - LRB102 16155 CPF 22006 b
1		apparatus, implement, machine, contrivance, implant, in vitro
2		reagent, or other similar or related article, including any
3		component part or accessory, required under federal law to
4		bear the label "Caution: Federal law requires dispensing by or
5		on the order of a physician". A seller of goods and services
6		who, only for the purpose of retail sales, compounds, sells,
7		rents, or leases medical devices shall not, by reasons
8		thereof, be required to be a licensed pharmacy.
9		(v) "Unique identifier" means an electronic signature,
10		handwritten signature or initials, thumb print, or other
11		acceptable biometric or electronic identification process as
12		approved by the Department.
13		(w) "Current usual and customary retail price" means the
14		price that a pharmacy charges to a non-third-party payor.
15		(x) "Automated pharmacy system" means a mechanical system
16		located within the confines of the pharmacy or remote location
17		that performs operations or activities, other than compounding
18		or administration, relative to storage, packaging, dispensing,
19		or distribution of medication, and which collects, controls,
20		and maintains all transaction information.
21		(y) "Drug regimen review" means and includes the
22		evaluation of prescription drug orders and patient records for
23		(1) known allergies; (2) drug or potential therapy
24		contraindications; (3) reasonable dose, duration of use, and
25		route of administration, taking into consideration factors
26		such as age, gender, and contraindications; (4) reasonable

SB2017 Enrolled - 546 - LRB102 16155 CPF 22006 b
1		directions for use; (5) potential or actual adverse drug
2		reactions; (6) drug-drug interactions; (7) drug-food
3		interactions; (8) drug-disease contraindications; (9)
4		therapeutic duplication; (10) patient laboratory values when
5		authorized and available; (11) proper utilization (including
6		over or under utilization) and optimum therapeutic outcomes;
7		and (12) abuse and misuse.
8		(z) "Electronically transmitted prescription" means a
9		prescription that is created, recorded, or stored by
10		electronic means; issued and validated with an electronic
11		signature; and transmitted by electronic means directly from
12		the prescriber to a pharmacy. An electronic prescription is
13		not an image of a physical prescription that is transferred by
14		electronic means from computer to computer, facsimile to
15		facsimile, or facsimile to computer.
16		(aa) "Medication therapy management services" means a
17		distinct service or group of services offered by licensed
18		pharmacists, physicians licensed to practice medicine in all
19		its branches, advanced practice registered nurses authorized
20		in a written agreement with a physician licensed to practice
21		medicine in all its branches, or physician assistants
22		authorized in guidelines by a supervising physician that
23		optimize therapeutic outcomes for individual patients through
24		improved medication use. In a retail or other non-hospital
25		pharmacy, medication therapy management services shall consist
26		of the evaluation of prescription drug orders and patient

SB2017 Enrolled - 547 - LRB102 16155 CPF 22006 b
1		medication records to resolve conflicts with the following:
2		(1) known allergies;
3		(2) drug or potential therapy contraindications;
4		(3) reasonable dose, duration of use, and route of
5		administration, taking into consideration factors such as
6		age, gender, and contraindications;
7		(4) reasonable directions for use;
8		(5) potential or actual adverse drug reactions;
9		(6) drug-drug interactions;
10		(7) drug-food interactions;
11		(8) drug-disease contraindications;
12		(9) identification of therapeutic duplication;
13		(10) patient laboratory values when authorized and
14		available;
15		(11) proper utilization (including over or under
16		utilization) and optimum therapeutic outcomes; and
17		(12) drug abuse and misuse.
18		"Medication therapy management services" includes the
19		following:
20		(1) documenting the services delivered and
21		communicating the information provided to patients'
22		prescribers within an appropriate time frame, not to
23		exceed 48 hours;
24		(2) providing patient counseling designed to enhance a
25		patient's understanding and the appropriate use of his or
26		her medications; and

SB2017 Enrolled - 548 - LRB102 16155 CPF 22006 b
1		(3) providing information, support services, and
2		resources designed to enhance a patient's adherence with
3		his or her prescribed therapeutic regimens.
4		"Medication therapy management services" may also include
5		patient care functions authorized by a physician licensed to
6		practice medicine in all its branches for his or her
7		identified patient or groups of patients under specified
8		conditions or limitations in a standing order from the
9		physician.
10		"Medication therapy management services" in a licensed
11		hospital may also include the following:
12		(1) reviewing assessments of the patient's health
13		status; and
14		(2) following protocols of a hospital pharmacy and
15		therapeutics committee with respect to the fulfillment of
16		medication orders.
17		(bb) "Pharmacist care" means the provision by a pharmacist
18		of medication therapy management services, with or without the
19		dispensing of drugs or devices, intended to achieve outcomes
20		that improve patient health, quality of life, and comfort and
21		enhance patient safety.
22		(cc) "Protected health information" means individually
23		identifiable health information that, except as otherwise
24		provided, is:
25		(1) transmitted by electronic media;
26		(2) maintained in any medium set forth in the

SB2017 Enrolled - 549 - LRB102 16155 CPF 22006 b
1		definition of "electronic media" in the federal Health
2		Insurance Portability and Accountability Act; or
3		(3) transmitted or maintained in any other form or
4		medium.
5		"Protected health information" does not include
6		individually identifiable health information found in:
7		(1) education records covered by the federal Family
8		Educational Right and Privacy Act; or
9		(2) employment records held by a licensee in its role
10		as an employer.
11		(dd) "Standing order" means a specific order for a patient
12		or group of patients issued by a physician licensed to
13		practice medicine in all its branches in Illinois.
14		(ee) "Address of record" means the designated address
15		recorded by the Department in the applicant's application file
16		or licensee's license file maintained by the Department's
17		licensure maintenance unit.
18		(ff) "Home pharmacy" means the location of a pharmacy's
19		primary operations.
20		(gg) "Email address of record" means the designated email
21		address recorded by the Department in the applicant's
22		application file or the licensee's license file, as maintained
23		by the Department's licensure maintenance unit.
24		(Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17;
25		100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff.
26		8-14-18; 101-349, eff. 1-1-20; revised 8-21-20.)

SB2017 Enrolled - 550 - LRB102 16155 CPF 22006 b
1		Section 20-55. The Illinois Public Aid Code is amended by
2		changing Section 12-4.35 and by adding Section 5-5.06b as
3		follows:
4		(305 ILCS 5/5-5.06b new)
5		Sec. 5-5.06b. Dental services. On and after July 1, 2021,
6		dental services provided to adults and children under the
7		medical assistance program may be established and paid at no
8		less than the rates published by the Department and effective
9		January 1, 2020 for all local health departments as the fee
10		schedule for children and adult recipients but shall include
11		the following dental procedures and amounts: D0140 $19.12,
12		D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274
13		$19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391
14		$36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140
15		$46.16, D7210 $67.73.
16		(305 ILCS 5/12-4.35)
17		Sec. 12-4.35. Medical services for certain noncitizens.
18		(a) Notwithstanding Section 1-11 of this Code or Section
19		20(a) of the Children's Health Insurance Program Act, the
20		Department of Healthcare and Family Services may provide
21		medical services to noncitizens who have not yet attained 19
22		years of age and who are not eligible for medical assistance
23		under Article V of this Code or under the Children's Health

SB2017 Enrolled - 551 - LRB102 16155 CPF 22006 b
1		Insurance Program created by the Children's Health Insurance
2		Program Act due to their not meeting the otherwise applicable
3		provisions of Section 1-11 of this Code or Section 20(a) of the
4		Children's Health Insurance Program Act. The medical services
5		available, standards for eligibility, and other conditions of
6		participation under this Section shall be established by rule
7		by the Department; however, any such rule shall be at least as
8		restrictive as the rules for medical assistance under Article
9		V of this Code or the Children's Health Insurance Program
10		created by the Children's Health Insurance Program Act.
11		(a-5) Notwithstanding Section 1-11 of this Code, the
12		Department of Healthcare and Family Services may provide
13		medical assistance in accordance with Article V of this Code
14		to noncitizens over the age of 65 years of age who are not
15		eligible for medical assistance under Article V of this Code
16		due to their not meeting the otherwise applicable provisions
17		of Section 1-11 of this Code, whose income is at or below 100%
18		of the federal poverty level after deducting the costs of
19		medical or other remedial care, and who would otherwise meet
20		the eligibility requirements in Section 5-2 of this Code. The
21		medical services available, standards for eligibility, and
22		other conditions of participation under this Section shall be
23		established by rule by the Department; however, any such rule
24		shall be at least as restrictive as the rules for medical
25		assistance under Article V of this Code.
26		(a-6) By May 30, 2022, notwithstanding Section 1-11 of

SB2017 Enrolled - 552 - LRB102 16155 CPF 22006 b
1		this Code, the Department of Healthcare and Family Services
2		may provide medical services to noncitizens 55 years of age
3		through 64 years of age who (i) are not eligible for medical
4		assistance under Article V of this Code due to their not
5		meeting the otherwise applicable provisions of Section 1-11 of
6		this Code and (ii) have income at or below 133% of the federal
7		poverty level plus 5% for the applicable family size as
8		determined under applicable federal law and regulations.
9		Persons eligible for medical services under this amendatory
10		Act of the 102nd General Assembly shall receive benefits
11		identical to the benefits provided under the Health Benefits
12		Service Package as that term is defined in subsection (m) of
13		Section 5-1.1 of this Code.
14		(b) The Department is authorized to take any action,
15		including without limitation cessation or limitation of
16		enrollment, reduction of available medical services, and
17		changing standards for eligibility, that is deemed necessary
18		by the Department during a State fiscal year to assure that
19		payments under this Section do not exceed available funds.
20		(c) Continued enrollment of individuals into the program
21		created under subsection (a) of this Section in any fiscal
22		year is contingent upon continued enrollment of individuals
23		into the Children's Health Insurance Program during that
24		fiscal year.
25		(d) (Blank).
26		(Source: P.A. 101-636, eff. 6-10-20.)

SB2017 Enrolled - 553 - LRB102 16155 CPF 22006 b
1		Section 20-60. The Children's Mental Health Act of 2003 is
2		amended by changing Section 5 as follows:
3		(405 ILCS 49/5)
4		Sec. 5. Children's Mental Health Plan.
5		(a) The State of Illinois shall develop a Children's
6		Mental Health Plan containing short-term and long-term
7		recommendations to provide comprehensive, coordinated mental
8		health prevention, early intervention, and treatment services
9		for children from birth through age 18. This Plan shall
10		include but not be limited to:
11		(1) Coordinated provider services and interagency
12		referral networks for children from birth through age 18
13		to maximize resources and minimize duplication of
14		services.
15		(2) Guidelines for incorporating social and emotional
16		development into school learning standards and educational
17		programs, pursuant to Section 15 of this Act.
18		(3) Protocols for implementing screening and
19		assessment of children prior to any admission to an
20		inpatient hospital for psychiatric services, pursuant to
21		subsection (a) of Section 5-5.23 of the Illinois Public
22		Aid Code.
23		(4) Recommendations regarding a State budget for
24		children's mental health prevention, early intervention,

SB2017 Enrolled - 554 - LRB102 16155 CPF 22006 b
1		and treatment across all State agencies.
2		(5) Recommendations for State and local mechanisms for
3		integrating federal, State, and local funding sources for
4		children's mental health.
5		(6) Recommendations for building a qualified and
6		adequately trained workforce prepared to provide mental
7		health services for children from birth through age 18 and
8		their families.
9		(7) Recommendations for facilitating research on best
10		practices and model programs, and dissemination of this
11		information to Illinois policymakers, practitioners, and
12		the general public through training, technical assistance,
13		and educational materials.
14		(8) Recommendations for a comprehensive, multi-faceted
15		public awareness campaign to reduce the stigma of mental
16		illness and educate families, the general public, and
17		other key audiences about the benefits of children's
18		social and emotional development, and how to access
19		services.
20		(9) Recommendations for creating a quality-driven
21		children's mental health system with shared accountability
22		among key State agencies and programs that conducts
23		ongoing needs assessments, uses outcome indicators and
24		benchmarks to measure progress, and implements quality
25		data tracking and reporting systems.
26		(10) Recommendations for ensuring all Illinois youth

SB2017 Enrolled - 555 - LRB102 16155 CPF 22006 b
1		receive mental health education and have access to mental
2		health care in the school setting. In developing these
3		recommendations, the Children's Mental Health Partnership
4		created under subsection (b) shall consult with the State
5		Board of Education, education practitioners, including,
6		but not limited to, administrators, regional
7		superintendents of schools, teachers, and school support
8		personnel, health care professionals, including mental
9		health professionals and child health leaders, disability
10		advocates, and other representatives as necessary to
11		ensure the interests of all students are represented.
12		(b) The Children's Mental Health Partnership (hereafter
13		referred to as "the Partnership") is created. The Partnership
14		shall have the responsibility of developing and monitoring the
15		implementation of the Children's Mental Health Plan as
16		approved by the Governor. The Children's Mental Health
17		Partnership shall be comprised of: the Secretary of Human
18		Services or his or her designee; the State Superintendent of
19		Education or his or her designee; the directors of the
20		departments of Children and Family Services, Healthcare and
21		Family Services, Public Health, and Juvenile Justice, or their
22		designees; the head of the Illinois Violence Prevention
23		Authority, or his or her designee; the Attorney General or his
24		or her designee; up to 25 representatives of community mental
25		health authorities and statewide mental health, children and
26		family advocacy, early childhood, education, health, substance

SB2017 Enrolled - 556 - LRB102 16155 CPF 22006 b
1		abuse, violence prevention, and juvenile justice organizations
2		or associations, to be appointed by the Governor; and 2
3		members of each caucus of the House of Representatives and
4		Senate appointed by the Speaker of the House of
5		Representatives and the President of the Senate, respectively.
6		The Governor shall appoint the Partnership Chair and shall
7		designate a Governor's staff liaison to work with the
8		Partnership.
9		(c) The Partnership shall submit a Preliminary Plan to the
10		Governor on September 30, 2004 and shall submit the Final Plan
11		on June 30, 2005. Thereafter, on September 30 of each year, the
12		Partnership shall submit an annual report to the Governor on
13		the progress of Plan implementation and recommendations for
14		revisions in the Plan. The Final Plan and annual reports
15		submitted in subsequent years shall include estimates of
16		savings achieved in prior fiscal years under subsection (a) of
17		Section 5-5.23 of the Illinois Public Aid Code and federal
18		financial participation received under subsection (b) of
19		Section 5-5.23 of that Code. The Department of Healthcare and
20		Family Services shall provide technical assistance in
21		developing these estimates and reports.
22		(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)
23		Section 20-62. The Compassionate Use of Medical Cannabis
24		Program Act is amended by changing Section 62 as follows:

SB2017 Enrolled - 557 - LRB102 16155 CPF 22006 b
1		(410 ILCS 130/62)
2		Sec. 62. Opioid Alternative Pilot Program.
3		(a) The Department of Public Health shall establish the
4		Opioid Alternative Pilot Program. Licensed dispensing
5		organizations shall allow persons with a written certification
6		from a certifying health care professional under Section 36 to
7		purchase medical cannabis upon enrollment in the Opioid
8		Alternative Pilot Program. The Department of Public Health
9		shall adopt rules or establish procedures allowing qualified
10		veterans to participate in the Opioid Alternative Pilot
11		Program. For a person to receive medical cannabis under this
12		Section, the person must present the written certification
13		along with a valid driver's license or state identification
14		card to the licensed dispensing organization specified in his
15		or her application. The dispensing organization shall verify
16		the person's status as an Opioid Alternative Pilot Program
17		participant through the Department of Public Health's online
18		verification system.
19		(b) The Opioid Alternative Pilot Program shall be limited
20		to participation by Illinois residents age 21 and older.
21		(c) The Department of Financial and Professional
22		Regulation shall specify that all licensed dispensing
23		organizations participating in the Opioid Alternative Pilot
24		Program use the Illinois Cannabis Tracking System. The
25		Department of Public Health shall establish and maintain the
26		Illinois Cannabis Tracking System. The Illinois Cannabis

SB2017 Enrolled - 558 - LRB102 16155 CPF 22006 b
1		Tracking System shall be used to collect information about all
2		persons participating in the Opioid Alternative Pilot Program
3		and shall be used to track the sale of medical cannabis for
4		verification purposes.
5		Each dispensing organization shall retain a copy of the
6		Opioid Alternative Pilot Program certification and other
7		identifying information as required by the Department of
8		Financial and Professional Regulation, the Department of
9		Public Health, and the Illinois State Police in the Illinois
10		Cannabis Tracking System.
11		The Illinois Cannabis Tracking System shall be accessible
12		to the Department of Financial and Professional Regulation,
13		Department of Public Health, Department of Agriculture, and
14		the Illinois State Police.
15		The Department of Financial and Professional Regulation in
16		collaboration with the Department of Public Health shall
17		specify the data requirements for the Opioid Alternative Pilot
18		Program by licensed dispensing organizations; including, but
19		not limited to, the participant's full legal name, address,
20		and date of birth, date on which the Opioid Alternative Pilot
21		Program certification was issued, length of the participation
22		in the Program, including the start and end date to purchase
23		medical cannabis, name of the issuing physician, copy of the
24		participant's current driver's license or State identification
25		card, and phone number.
26		The Illinois Cannabis Tracking System shall provide

SB2017 Enrolled - 559 - LRB102 16155 CPF 22006 b
1		verification of a person's participation in the Opioid
2		Alternative Pilot Program for law enforcement at any time and
3		on any day.
4		(d) The certification for Opioid Alternative Pilot Program
5		participant must be issued by a certifying health care
6		professional who is licensed to practice in Illinois under the
7		Medical Practice Act of 1987, the Nurse Practice Act, or the
8		Physician Assistant Practice Act of 1987 and who is in good
9		standing and holds a controlled substances license under
10		Article III of the Illinois Controlled Substances Act.
11		The certification for an Opioid Alternative Pilot Program
12		participant shall be written within 90 days before the
13		participant submits his or her certification to the dispensing
14		organization.
15		The written certification uploaded to the Illinois
16		Cannabis Tracking System shall be accessible to the Department
17		of Public Health.
18		(e) Upon verification of the individual's valid
19		certification and enrollment in the Illinois Cannabis Tracking
20		System, the dispensing organization may dispense the medical
21		cannabis, in amounts not exceeding 2.5 ounces of medical
22		cannabis per 14-day period to the participant at the
23		participant's specified dispensary for no more than 90 days.
24		An Opioid Alternative Pilot Program participant shall not
25		be registered as a medical cannabis cardholder. The dispensing
26		organization shall verify that the person is not an active

SB2017 Enrolled - 560 - LRB102 16155 CPF 22006 b
1		registered qualifying patient prior to enrollment in the
2		Opioid Alternative Pilot Program and each time medical
3		cannabis is dispensed.
4		Upon receipt of a written certification under the Opioid
5		Alternative Pilot Program, the Department of Public Health
6		shall electronically forward the patient's identification
7		information to the Prescription Monitoring Program established
8		under the Illinois Controlled Substances Act and certify that
9		the individual is permitted to engage in the medical use of
10		cannabis. For the purposes of patient care, the Prescription
11		Monitoring Program shall make a notation on the person's
12		prescription record stating that the person has a written
13		certification under the Opioid Alternative Pilot Program and
14		is a patient who is entitled to the lawful medical use of
15		cannabis. If the person is no longer authorized to engage in
16		the medical use of cannabis, the Department of Public Health
17		shall notify the Prescription Monitoring Program and
18		Department of Human Services to remove the notation from the
19		person's record. The Department of Human Services and the
20		Prescription Monitoring Program shall establish a system by
21		which the information may be shared electronically. This
22		confidential list may not be combined or linked in any manner
23		with any other list or database except as provided in this
24		Section.
25		(f) An Opioid Alternative Pilot Program participant shall
26		not be considered a qualifying patient with a debilitating

SB2017 Enrolled - 561 - LRB102 16155 CPF 22006 b
1		medical condition under this Act and shall be provided access
2		to medical cannabis solely for the duration of the
3		participant's certification. Nothing in this Section shall be
4		construed to limit or prohibit an Opioid Alternative Pilot
5		Program participant who has a debilitating medical condition
6		from applying to the Compassionate Use of Medical Cannabis
7		Program.
8		(g) A person with a provisional registration under Section
9		55 shall not be considered an Opioid Alternative Pilot Program
10		participant.
11		(h) The Department of Financial and Professional
12		Regulation and the Department of Public Health shall submit
13		emergency rulemaking to implement the changes made by this
14		amendatory Act of the 100th General Assembly by December 1,
15		2018. The Department of Financial and Professional Regulation,
16		the Department of Agriculture, the Department of Human
17		Services, the Department of Public Health, and the Illinois
18		State Police shall utilize emergency purchase authority for 12
19		months after the effective date of this amendatory Act of the
20		100th General Assembly for the purpose of implementing the
21		changes made by this amendatory Act of the 100th General
22		Assembly.
23		(i) Dispensing organizations are not authorized to
24		dispense medical cannabis to Opioid Alternative Pilot Program
25		participants until administrative rules are approved by the
26		Joint Committee on Administrative Rules and go into effect.

SB2017 Enrolled - 562 - LRB102 16155 CPF 22006 b
1		(j) The provisions of this Section are inoperative on and
2		after July 1, 2025 2020.
3		(Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.)
4		Section 20-65. The Cadmium-Safe Kids Act is amended by
5		changing Section 30 as follows:
6		(430 ILCS 140/30)
7		Sec. 30. Enforcement and penalties.
8		(a) The Attorney General is responsible for administering
9		and ensuring compliance with this Act, including the
10		development and adoption of any rules, if necessary, for the
11		implementation and enforcement of this Act.
12		(b) The Attorney General shall develop and implement a
13		process for receiving and handling complaints from individuals
14		regarding possible violations of this Act.
15		(c) The Attorney General may conduct any investigation
16		deemed necessary regarding possible violations of this Act
17		including, without limitation, the issuance of subpoenas to:
18		(i) require the filing of a statement or report or answer
19		interrogatories in writing as to all information relevant to
20		the alleged violations; (ii) examine under oath any person who
21		possesses knowledge or information directly related to the
22		alleged violations; and (iii) examine any record, book,
23		document, account, or paper necessary to investigate the
24		alleged violation.

SB2017 Enrolled - 563 - LRB102 16155 CPF 22006 b
1		(d) Service by the Attorney General of any notice
2		requiring a person to file a statement or report, or of a
3		subpoena upon any person, shall be made:
4		(1) personally by delivery of a duly executed copy
5		thereof to the person to be served or, if a person is not a
6		natural person, in the manner provided in the Code of
7		Civil Procedure when a complaint is filed; or
8		(2) by mailing by certified mail a duly executed copy
9		thereof to the person to be served at his or her last known
10		abode or principal place of business within this State.
11		(e) If the Attorney General determines that there is a
12		reason to believe that a violation of the Act has occurred,
13		then the Attorney General may bring an action in the name of
14		the People of the State to obtain temporary, preliminary, or
15		permanent injunctive relief for any act, policy, or practice
16		that violates this Act.
17		(f) If any person fails or refuses to file any statement or
18		report, or obey any subpoena, issued pursuant to subsection
19		(c) of this Section, then the Attorney General may proceed to
20		initiate a civil action pursuant to subsection (e) of this
21		Section, or file a complaint in the circuit court for the
22		granting of injunctive relief, including restraining the
23		conduct that is alleged to violate this Act until the person
24		files the statement or report, or obeys the subpoena.
25		(g) Relief that may be granted.
26		(1) In any civil action brought pursuant to subsection

SB2017 Enrolled - 564 - LRB102 16155 CPF 22006 b
1		(e) of this Section, the Attorney General may obtain as a
2		remedy, equitable relief (including any permanent or
3		preliminary injunction, temporary restraining order, or
4		other order, including an order enjoining the defendant
5		from engaging in a violation or ordering any action as may
6		be appropriate). In addition, the Attorney General may
7		request and the Court may impose a civil penalty in an
8		amount not to exceed $50,000 for each violation. For
9		purposes of this subsection, each item and each standard
10		constitutes a separate violation.
11		(2) A civil penalty imposed or a settlement or other
12		payment made pursuant to this Act shall be made payable to
13		the Attorney General's State Projects and Court Ordered
14		Distribution Fund, which is created as a special fund in
15		the State Treasury. This paragraph shall constitute a
16		continuing appropriation of the amounts received by this
17		Fund from any source. Moneys in the Fund shall be used for
18		the performance of any function pertaining to the exercise
19		of the duties of the Attorney General. Money in the Fund
20		shall be used, subject to appropriation, for the
21		performance of any function pertaining to the exercise of
22		the duties of the Attorney General including but not
23		limited to enforcement of any law of this State, product
24		testing, and conducting public education programs.
25		(3) Any funds collected under this Section in an
26		action in which the State's Attorney has prevailed shall

SB2017 Enrolled - 565 - LRB102 16155 CPF 22006 b
1		be retained by the county in which he or she serves.
2		(h) The penalties and injunctions provided in this Act are
3		in addition to any penalties, injunctions, or other relief
4		provided under any other law. Nothing in this Act shall bar a
5		cause of action by the State for any other penalty,
6		injunction, or relief provided by any other law.
7		(Source: P.A. 96-1379, eff. 7-29-10.)
8		Section 20-70. The State's Attorneys Appellate
9		Prosecutor's Act is amended by changing Sections 3, 4.12, 9,
10		and 9.01 as follows:
11		(725 ILCS 210/3) (from Ch. 14, par. 203)
12		Sec. 3. There is created the Office of the State's
13		Attorneys Appellate Prosecutor as a judicial agency of state
14		government.
15		(a) The Office of the State's Attorneys Appellate
16		Prosecutor shall be governed by a board of governors which
17		shall consist of 10 members as follows:
18		(1) Eight State's Attorneys, 2 to be elected from each
19		District containing less than 3,000,000 inhabitants;
20		(2) The State's Attorney of Cook County or his or her
21		designee; and
22		(3) One State's Attorney to be bi-annually annually
23		appointed by the other 9 members.
24		(b) Voting for elected members shall be by District with

SB2017 Enrolled - 566 - LRB102 16155 CPF 22006 b
1		each of the State's Attorneys voting from their respective
2		district. Each board member must be duly elected or appointed
3		and serving as State's Attorney in the district from which he
4		was elected or appointed.
5		(c) Elected members shall serve for a term of 2 years
6		commencing upon their election and until their successors are
7		duly elected or appointed and qualified.
8		(d) An bi-annually annual election of members of the board
9		shall be held within 30 days prior or subsequent to the
10		beginning of the each odd numbered calendar fiscal year, and
11		the board shall certify the results to the Secretary of State.
12		(e) The board shall promulgate rules of procedure for the
13		election of its members and the conduct of its meetings and
14		shall elect a Chairman and a Vice-Chairman and such other
15		officers as it deems appropriate. The board shall meet at
16		least once every 3 months, and in addition thereto as directed
17		by the Chairman, or upon the special call of any 5 members of
18		the board, in writing, sent to the Chairman, designating the
19		time and place of the meeting.
20		(f) Five members of the board shall constitute a quorum
21		for the purpose of transacting business.
22		(g) Members of the board shall serve without compensation,
23		but shall be reimbursed for necessary expenses incurred in the
24		performance of their duties.
25		(h) A position shall be vacated by either a member's
26		resignation, removal or inability to serve as State's

SB2017 Enrolled - 567 - LRB102 16155 CPF 22006 b
1		Attorney.
2		(i) Vacancies on the board of elected members shall be
3		filled within 90 days of the occurrence of the vacancy by a
4		special election held by the State's Attorneys in the district
5		where the vacancy occurred. Vacancies on the board of the
6		appointed member shall be filled within 90 days of the
7		occurrence of the vacancy by a special election by the
8		members. In the case of a special election, the tabulation and
9		certification of the results may be conducted at any regularly
10		scheduled quarterly or special meeting called for that
11		purpose. A member elected or appointed to fill such position
12		shall serve for the unexpired term of the member whom he is
13		succeeding. Any member may be re-elected or re-appointed for
14		additional terms.
15		(Source: P.A. 99-208, eff. 7-30-15.)
16		(725 ILCS 210/4.12)
17		Sec. 4.12. Best Practices Protocol Committee. The Board
18		may shall establish a Best Practices Protocol Committee which
19		may shall evaluate and recommend a Best Practices Protocol on
20		specific issues related to the implementation of the criminal
21		justice system investigation and prosecution of serious
22		criminal offenses. The Best Practices Committee may shall
23		review the causes of wrongful convictions and make
24		recommendations to improve and enhance public safety, with due
25		consideration for the rights of the accused and the rights of

SB2017 Enrolled - 568 - LRB102 16155 CPF 22006 b
1		crime victims. The Best Practices Protocol Committee shall:
2		(1) Propose enhanced procedures relevant to the
3		investigation and prosecution of criminal offenses.
4		(2) Collaborate with law enforcement partners in the
5		development of enhanced procedures.
6		(3) Review public and private sector reports dealing
7		with reduction of wrongful convictions.
8		(4) Identify and assess innovations to the criminal
9		justice system.
10		(5) Examine scientific studies concerning new
11		procedures.
12		(6) Create training programs for prosecutors and
13		police on the best practice protocols developed by the
14		Committee in collaboration with law enforcement.
15		(7) Review specific proposals submitted by the General
16		Assembly by way of resolution and report back its findings
17		and recommendations in a timely manner.
18		(Source: P.A. 98-938, eff. 8-15-14.)
19		(725 ILCS 210/9) (from Ch. 14, par. 209)
20		Sec. 9. There is created a special fund in the State
21		Treasury designated as the State's Attorneys Appellate
22		Prosecutor's County Fund which is to be held in trust for this
23		purpose. It shall be funded from contributions collected from
24		the counties in the program, other than moneys received from
25		the counties for the programs and publications authorized by

SB2017 Enrolled - 569 - LRB102 16155 CPF 22006 b
1		Section 4.10 of this Act. The contributions shall be based on
2		proportional pro rated shares as determined by the board based
3		on the populations of the participating counties and their
4		level of participation. This fund is to be used exclusively
5		for the expenses of the Office.
6		(Source: P.A. 84-1062.)
7		(725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
8		Sec. 9.01. The For State fiscal years beginning on or
9		after July 1, 2017, the General Assembly shall appropriate
10		money for the expenses of the Office, other than the expenses
11		of the Office incident to the programs and publications
12		authorized by Section 4.10 of this Act, from such Funds and in
13		such amounts as it may determine except for employees in the
14		collective bargaining unit, for which all personal services
15		expenses shall be paid from the General Revenue Fund.
16		(Source: P.A. 101-10, eff. 6-5-19.)
17		Section 20-80. The Workers' Compensation Act is amended by
18		changing Sections 13 and 14 as follows:
19		(820 ILCS 305/13) (from Ch. 48, par. 138.13)
20		Sec. 13. There is created an Illinois Workers'
21		Compensation Commission consisting of 10 members to be
22		appointed by the Governor, by and with the consent of the
23		Senate, 3 of whom shall be representative citizens of the

SB2017 Enrolled - 570 - LRB102 16155 CPF 22006 b
1		employing class operating under this Act and 3 of whom shall be
2		from a labor organization recognized under the National Labor
3		Relations Act or an attorney who has represented labor
4		organizations or has represented employees in workers'
5		compensation cases, and 4 of whom shall be representative
6		citizens not identified with either the employing or employee
7		classes. Not more than 6 members of the Commission shall be of
8		the same political party.
9		One of the members not identified with either the
10		employing or employee classes shall be designated by the
11		Governor as Chairman. The Chairman shall be the chief
12		administrative and executive officer of the Commission; and he
13		or she shall have general supervisory authority over all
14		personnel of the Commission, including arbitrators and
15		Commissioners, and the final authority in all administrative
16		matters relating to the Commissioners, including but not
17		limited to the assignment and distribution of cases and
18		assignment of Commissioners to the panels, except in the
19		promulgation of procedural rules and orders under Section 16
20		and in the determination of cases under this Act.
21		Notwithstanding the general supervisory authority of the
22		Chairman, each Commissioner, except those assigned to the
23		temporary panel, shall have the authority to hire and
24		supervise 2 staff attorneys each. Such staff attorneys shall
25		report directly to the individual Commissioner.
26		A formal training program for newly-appointed

SB2017 Enrolled - 571 - LRB102 16155 CPF 22006 b
1		Commissioners shall be implemented. The training program shall
2		include the following:
3		(a) substantive and procedural aspects of the office
4		of Commissioner;
5		(b) current issues in workers' compensation law and
6		practice;
7		(c) medical lectures by specialists in areas such as
8		orthopedics, ophthalmology, psychiatry, rehabilitation
9		counseling;
10		(d) orientation to each operational unit of the
11		Illinois Workers' Compensation Commission;
12		(e) observation of experienced arbitrators and
13		Commissioners conducting hearings of cases, combined with
14		the opportunity to discuss evidence presented and rulings
15		made;
16		(f) the use of hypothetical cases requiring the
17		newly-appointed Commissioner to issue judgments as a means
18		to evaluating knowledge and writing ability;
19		(g) writing skills;
20		(h) professional and ethical standards pursuant to
21		Section 1.1 of this Act;
22		(i) detection of workers' compensation fraud and
23		reporting obligations of Commission employees and
24		appointees;
25		(j) standards of evidence-based medical treatment and
26		best practices for measuring and improving quality and

SB2017 Enrolled - 572 - LRB102 16155 CPF 22006 b
1		health care outcomes in the workers' compensation system,
2		including but not limited to the use of the American
3		Medical Association's "Guides to the Evaluation of
4		Permanent Impairment" and the practice of utilization
5		review; and
6		(k) substantive and procedural aspects of coal
7		workers' pneumoconiosis (black lung) cases.
8		A formal and ongoing professional development program
9		including, but not limited to, the above-noted areas shall be
10		implemented to keep Commissioners informed of recent
11		developments and issues and to assist them in maintaining and
12		enhancing their professional competence. Each Commissioner
13		shall complete 20 hours of training in the above-noted areas
14		during every 2 years such Commissioner shall remain in office.
15		The Commissioner candidates, other than the Chairman, must
16		meet one of the following qualifications: (a) licensed to
17		practice law in the State of Illinois; or (b) served as an
18		arbitrator at the Illinois Workers' Compensation Commission
19		for at least 3 years; or (c) has at least 4 years of
20		professional labor relations experience. The Chairman
21		candidate must have public or private sector management and
22		budget experience, as determined by the Governor.
23		Each Commissioner shall devote full time to his duties and
24		any Commissioner who is an attorney-at-law shall not engage in
25		the practice of law, nor shall any Commissioner hold any other
26		office or position of profit under the United States or this

SB2017 Enrolled - 573 - LRB102 16155 CPF 22006 b
1		State or any municipal corporation or political subdivision of
2		this State, nor engage in any other business, employment, or
3		vocation.
4		The term of office of each member of the Commission
5		holding office on the effective date of this amendatory Act of
6		1989 is abolished, but the incumbents shall continue to
7		exercise all of the powers and be subject to all of the duties
8		of Commissioners until their respective successors are
9		appointed and qualified.
10		The Illinois Workers' Compensation Commission shall
11		administer this Act.
12		In the promulgation of procedural rules, the determination
13		of cases heard en banc, and other matters determined by the
14		full Commission, the Chairman's vote shall break a tie in the
15		event of a tie vote.
16		The members shall be appointed by the Governor, with the
17		advice and consent of the Senate, as follows:
18		(a) After the effective date of this amendatory Act of
19		1989, 3 members, at least one of each political party, and
20		one of whom shall be a representative citizen of the
21		employing class operating under this Act, one of whom
22		shall be a representative citizen of the class of
23		employees covered under this Act, and one of whom shall be
24		a representative citizen not identified with either the
25		employing or employee classes, shall be appointed to hold
26		office until the third Monday in January of 1993, and

SB2017 Enrolled - 574 - LRB102 16155 CPF 22006 b
1		until their successors are appointed and qualified, and 4
2		members, one of whom shall be a representative citizen of
3		the employing class operating under this Act, one of whom
4		shall be a representative citizen of the class of
5		employees covered in this Act, and two of whom shall be
6		representative citizens not identified with either the
7		employing or employee classes, one of whom shall be
8		designated by the Governor as Chairman (at least one of
9		each of the two major political parties) shall be
10		appointed to hold office until the third Monday of January
11		in 1991, and until their successors are appointed and
12		qualified.
13		(a-5) Notwithstanding any other provision of this
14		Section, the term of each member of the Commission who was
15		appointed by the Governor and is in office on June 30, 2003
16		shall terminate at the close of business on that date or
17		when all of the successor members to be appointed pursuant
18		to this amendatory Act of the 93rd General Assembly have
19		been appointed by the Governor, whichever occurs later. As
20		soon as possible, the Governor shall appoint persons to
21		fill the vacancies created by this amendatory Act. Of the
22		initial commissioners appointed pursuant to this
23		amendatory Act of the 93rd General Assembly, 3 shall be
24		appointed for terms ending on the third Monday in January,
25		2005, and 4 shall be appointed for terms ending on the
26		third Monday in January, 2007.

SB2017 Enrolled - 575 - LRB102 16155 CPF 22006 b
1		(a-10) After the effective date of this amendatory Act
2		of the 94th General Assembly, the Commission shall be
3		increased to 10 members. As soon as possible after the
4		effective date of this amendatory Act of the 94th General
5		Assembly, the Governor shall appoint, by and with the
6		consent of the Senate, the 3 members added to the
7		Commission under this amendatory Act of the 94th General
8		Assembly, one of whom shall be a representative citizen of
9		the employing class operating under this Act, one of whom
10		shall be a representative of the class of employees
11		covered under this Act, and one of whom shall be a
12		representative citizen not identified with either the
13		employing or employee classes. Of the members appointed
14		under this amendatory Act of the 94th General Assembly,
15		one shall be appointed for a term ending on the third
16		Monday in January, 2007, and 2 shall be appointed for
17		terms ending on the third Monday in January, 2009, and
18		until their successors are appointed and qualified.
19		(b) Members shall thereafter be appointed to hold
20		office for terms of 4 years from the third Monday in
21		January of the year of their appointment, and until their
22		successors are appointed and qualified. All such
23		appointments shall be made so that the composition of the
24		Commission is in accordance with the provisions of the
25		first paragraph of this Section.
26		Each Commissioner shall receive an annual salary equal to

SB2017 Enrolled - 576 - LRB102 16155 CPF 22006 b
1		70% of that of a Circuit Court Judge in the Judicial Circuit
2		constituted by the First Judicial District under the Salaries
3		Act; the Chairman shall receive an annual salary of 5% more
4		than the other Commissioners.
5		The Chairman shall receive an annual salary of $42,500, or
6		a salary set by the Compensation Review Board, whichever is
7		greater, and each other member shall receive an annual salary
8		of $38,000, or a salary set by the Compensation Review Board,
9		whichever is greater.
10		In case of a vacancy in the office of a Commissioner during
11		the recess of the Senate, the Governor shall make a temporary
12		appointment until the next meeting of the Senate, when he
13		shall nominate some person to fill such office. Any person so
14		nominated who is confirmed by the Senate shall hold office
15		during the remainder of the term and until his successor is
16		appointed and qualified.
17		The Illinois Workers' Compensation Commission created by
18		this amendatory Act of 1989 shall succeed to all the rights,
19		powers, duties, obligations, records and other property and
20		employees of the Industrial Commission which it replaces as
21		modified by this amendatory Act of 1989 and all applications
22		and reports to actions and proceedings of such prior
23		Industrial Commission shall be considered as applications and
24		reports to actions and proceedings of the Illinois Workers'
25		Compensation Commission created by this amendatory Act of
26		1989.

SB2017 Enrolled - 577 - LRB102 16155 CPF 22006 b
1		Notwithstanding any other provision of this Act, in the
2		event the Chairman shall make a finding that a member is or
3		will be unavailable to fulfill the responsibilities of his or
4		her office, the Chairman shall advise the Governor and the
5		member in writing and shall designate a certified arbitrator
6		to serve as acting Commissioner. The certified arbitrator
7		shall act as a Commissioner until the member resumes the
8		duties of his or her office or until a new member is appointed
9		by the Governor, by and with the consent of the Senate, if a
10		vacancy occurs in the office of the Commissioner, but in no
11		event shall a certified arbitrator serve in the capacity of
12		Commissioner for more than 6 months from the date of
13		appointment by the Chairman. A finding by the Chairman that a
14		member is or will be unavailable to fulfill the
15		responsibilities of his or her office shall be based upon
16		notice to the Chairman by a member that he or she will be
17		unavailable or facts and circumstances made known to the
18		Chairman which lead him to reasonably find that a member is
19		unavailable to fulfill the responsibilities of his or her
20		office. The designation of a certified arbitrator to act as a
21		Commissioner shall be considered representative of citizens
22		not identified with either the employing or employee classes
23		and the arbitrator shall serve regardless of his or her
24		political affiliation. A certified arbitrator who serves as an
25		acting Commissioner shall have all the rights and powers of a
26		Commissioner, including salary.

SB2017 Enrolled - 578 - LRB102 16155 CPF 22006 b
1		Notwithstanding any other provision of this Act, the
2		Governor shall appoint a special panel of Commissioners
3		comprised of 3 members who shall be chosen by the Governor, by
4		and with the consent of the Senate, from among the current
5		ranks of certified arbitrators. Three members shall hold
6		office until the Commission in consultation with the Governor
7		determines that the caseload on review has been reduced
8		sufficiently to allow cases to proceed in a timely manner or
9		for a term of 18 months from the effective date of their
10		appointment by the Governor, whichever shall be earlier. The 3
11		members shall be considered representative of citizens not
12		identified with either the employing or employee classes and
13		shall serve regardless of political affiliation. Each of the 3
14		members shall have only such rights and powers of a
15		Commissioner necessary to dispose of those cases assigned to
16		the special panel. Each of the 3 members appointed to the
17		special panel shall receive the same salary as other
18		Commissioners for the duration of the panel.
19		The Commission may have an Executive Director; if so, the
20		Executive Director shall be appointed by the Governor with the
21		advice and consent of the Senate. The salary and duties of the
22		Executive Director shall be fixed by the Commission.
23		On the effective date of this amendatory Act of the 93rd
24		General Assembly, the name of the Industrial Commission is
25		changed to the Illinois Workers' Compensation Commission.
26		References in any law, appropriation, rule, form, or other

SB2017 Enrolled - 579 - LRB102 16155 CPF 22006 b
1		document: (i) to the Industrial Commission are deemed, in
2		appropriate contexts, to be references to the Illinois
3		Workers' Compensation Commission for all purposes; (ii) to the
4		Industrial Commission Operations Fund are deemed, in
5		appropriate contexts, to be references to the Illinois
6		Workers' Compensation Commission Operations Fund for all
7		purposes; (iii) to the Industrial Commission Operations Fund
8		Fee are deemed, in appropriate contexts, to be references to
9		the Illinois Workers' Compensation Commission Operations Fund
10		Fee for all purposes; and (iv) to the Industrial Commission
11		Operations Fund Surcharge are deemed, in appropriate contexts,
12		to be references to the Illinois Workers' Compensation
13		Commission Operations Fund Surcharge for all purposes.
14		(Source: P.A. 101-384, eff. 1-1-20.)
15		(820 ILCS 305/14) (from Ch. 48, par. 138.14)
16		Sec. 14. The Commission shall appoint a secretary, an
17		assistant secretary, and arbitrators and shall employ such
18		assistants and clerical help as may be necessary. Arbitrators
19		shall be appointed pursuant to this Section, notwithstanding
20		any provision of the Personnel Code.
21		Each arbitrator appointed after June 28, 2011 shall be
22		required to demonstrate in writing his or her knowledge of and
23		expertise in the law of and judicial processes of the Workers'
24		Compensation Act and the Workers' Occupational Diseases Act.
25		A formal training program for newly-hired arbitrators

SB2017 Enrolled - 580 - LRB102 16155 CPF 22006 b
1		shall be implemented. The training program shall include the
2		following:
3		(a) substantive and procedural aspects of the
4		arbitrator position;
5		(b) current issues in workers' compensation law and
6		practice;
7		(c) medical lectures by specialists in areas such as
8		orthopedics, ophthalmology, psychiatry, rehabilitation
9		counseling;
10		(d) orientation to each operational unit of the
11		Illinois Workers' Compensation Commission;
12		(e) observation of experienced arbitrators conducting
13		hearings of cases, combined with the opportunity to
14		discuss evidence presented and rulings made;
15		(f) the use of hypothetical cases requiring the
16		trainee to issue judgments as a means to evaluating
17		knowledge and writing ability;
18		(g) writing skills;
19		(h) professional and ethical standards pursuant to
20		Section 1.1 of this Act;
21		(i) detection of workers' compensation fraud and
22		reporting obligations of Commission employees and
23		appointees;
24		(j) standards of evidence-based medical treatment and
25		best practices for measuring and improving quality and
26		health care outcomes in the workers' compensation system,

SB2017 Enrolled - 581 - LRB102 16155 CPF 22006 b
1		including but not limited to the use of the American
2		Medical Association's "Guides to the Evaluation of
3		Permanent Impairment" and the practice of utilization
4		review; and
5		(k) substantive and procedural aspects of coal
6		workers' pneumoconiosis (black lung) cases.
7		A formal and ongoing professional development program
8		including, but not limited to, the above-noted areas shall be
9		implemented to keep arbitrators informed of recent
10		developments and issues and to assist them in maintaining and
11		enhancing their professional competence. Each arbitrator shall
12		complete 20 hours of training in the above-noted areas during
13		every 2 years such arbitrator shall remain in office.
14		Each arbitrator shall devote full time to his or her
15		duties and shall serve when assigned as an acting Commissioner
16		when a Commissioner is unavailable in accordance with the
17		provisions of Section 13 of this Act. Any arbitrator who is an
18		attorney-at-law shall not engage in the practice of law, nor
19		shall any arbitrator hold any other office or position of
20		profit under the United States or this State or any municipal
21		corporation or political subdivision of this State.
22		Notwithstanding any other provision of this Act to the
23		contrary, an arbitrator who serves as an acting Commissioner
24		in accordance with the provisions of Section 13 of this Act
25		shall continue to serve in the capacity of Commissioner until
26		a decision is reached in every case heard by that arbitrator

SB2017 Enrolled - 582 - LRB102 16155 CPF 22006 b
1		while serving as an acting Commissioner.
2		Notwithstanding any other provision of this Section, the
3		term of all arbitrators serving on June 28, 2011 (the
4		effective date of Public Act 97-18), including any arbitrators
5		on administrative leave, shall terminate at the close of
6		business on July 1, 2011, but the incumbents shall continue to
7		exercise all of their duties until they are reappointed or
8		their successors are appointed.
9		On and after June 28, 2011 (the effective date of Public
10		Act 97-18), arbitrators shall be appointed to 3-year terms as
11		follows:
12		(1) All appointments shall be made by the Governor
13		with the advice and consent of the Senate.
14		(2) For their initial appointments, 12 arbitrators
15		shall be appointed to terms expiring July 1, 2012; 12
16		arbitrators shall be appointed to terms expiring July 1,
17		2013; and all additional arbitrators shall be appointed to
18		terms expiring July 1, 2014. Thereafter, all arbitrators
19		shall be appointed to 3-year terms.
20		Upon the expiration of a term, the Chairman shall evaluate
21		the performance of the arbitrator and may recommend to the
22		Governor that he or she be reappointed to a second or
23		subsequent term by the Governor with the advice and consent of
24		the Senate.
25		Each arbitrator appointed on or after June 28, 2011 (the
26		effective date of Public Act 97-18) and who has not previously

SB2017 Enrolled - 583 - LRB102 16155 CPF 22006 b
1		served as an arbitrator for the Commission shall be required
2		to be authorized to practice law in this State by the Supreme
3		Court, and to maintain this authorization throughout his or
4		her term of employment.
5		The performance of all arbitrators shall be reviewed by
6		the Chairman on an annual basis. The Chairman shall allow
7		input from the Commissioners in all such reviews.
8		The Commission shall assign no fewer than 3 arbitrators to
9		each hearing site. The Commission shall establish a procedure
10		to ensure that the arbitrators assigned to each hearing site
11		are assigned cases on a random basis. No arbitrator shall hear
12		cases in any county, other than Cook County, for more than 2
13		years in each 3-year term.
14		The Secretary and each arbitrator shall receive a per
15		annum salary of 5% $4,000 less than the per annum salary of
16		members of The Illinois Workers' Compensation Commission as
17		provided in Section 13 of this Act, payable in equal monthly
18		installments.
19		The members of the Commission, Arbitrators and other
20		employees whose duties require them to travel, shall have
21		reimbursed to them their actual traveling expenses and
22		disbursements made or incurred by them in the discharge of
23		their official duties while away from their place of residence
24		in the performance of their duties.
25		The Commission shall provide itself with a seal for the
26		authentication of its orders, awards and proceedings upon

SB2017 Enrolled - 584 - LRB102 16155 CPF 22006 b
1		which shall be inscribed the name of the Commission and the
2		words "Illinois--Seal".
3		The Secretary or Assistant Secretary, under the direction
4		of the Commission, shall have charge and custody of the seal of
5		the Commission and also have charge and custody of all
6		records, files, orders, proceedings, decisions, awards and
7		other documents on file with the Commission. He shall furnish
8		certified copies, under the seal of the Commission, of any
9		such records, files, orders, proceedings, decisions, awards
10		and other documents on file with the Commission as may be
11		required. Certified copies so furnished by the Secretary or
12		Assistant Secretary shall be received in evidence before the
13		Commission or any Arbitrator thereof, and in all courts,
14		provided that the original of such certified copy is otherwise
15		competent and admissible in evidence. The Secretary or
16		Assistant Secretary shall perform such other duties as may be
17		prescribed from time to time by the Commission.
18		(Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)
19		ARTICLE 25. HORSE RACING PURSE EQUITY FUND
20		Section 25-5. The State Finance Act is amended by adding
21		Sections 5.941 and 6z-129 as follows:
22		(30 ILCS 105/5.941 new)
23		Sec. 5.941. The Horse Racing Purse Equity Fund.

SB2017 Enrolled - 585 - LRB102 16155 CPF 22006 b
1		(30 ILCS 105/6z-129 new)
2		Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60
3		calendar days of funds being deposited in the Horse Racing
4		Purse Equity Fund, the Department of Agriculture shall make
5		grants, the division of which shall be divided based upon the
6		annual agreement of all legally recognized horsemen's
7		associations for the sole purpose of augmenting purses. For
8		purposes of this Section, a legally recognized horsemen
9		association is that horsemen association representing the
10		largest number of owners, trainers, jockeys or Standardbred
11		drivers who race horses at an Illinois organizational licensee
12		and that enter into agreements with Illinois organization
13		licenses to govern the racing meet and that also provide
14		required consents pursuant to the Illinois Horse Racing Act of
15		1975.
16		Section 25-10. The Illinois Horse Racing Act of 1975 is
17		amended by changing Section 28.1 as follows:
18		(230 ILCS 5/28.1)
19		Sec. 28.1. Payments.
20		(a) Beginning on January 1, 2000, moneys collected by the
21		Department of Revenue and the Racing Board pursuant to Section
22		26 or Section 27 of this Act shall be deposited into the Horse
23		Racing Fund, which is hereby created as a special fund in the

SB2017 Enrolled - 586 - LRB102 16155 CPF 22006 b
1		State Treasury.
2		(b) Appropriations, as approved by the General Assembly,
3		may be made from the Horse Racing Fund to the Board to pay the
4		salaries of the Board members, secretary, stewards, directors
5		of mutuels, veterinarians, representatives, accountants,
6		clerks, stenographers, inspectors and other employees of the
7		Board, and all expenses of the Board incident to the
8		administration of this Act, including, but not limited to, all
9		expenses and salaries incident to the taking of saliva and
10		urine samples in accordance with the rules and regulations of
11		the Board.
12		(c) (Blank).
13		(d) Beginning January 1, 2000, payments to all programs in
14		existence on the effective date of this amendatory Act of 1999
15		that are identified in Sections 26(c), 26(f), 26(h)(11)(C),
16		and 28, subsections (a), (b), (c), (d), (e), (f), (g), and (h)
17		of Section 30, and subsections (a), (b), (c), (d), (e), (f),
18		(g), and (h) of Section 31 shall be made from the General
19		Revenue Fund at the funding levels determined by amounts paid
20		under this Act in calendar year 1998. Beginning on the
21		effective date of this amendatory Act of the 93rd General
22		Assembly, payments to the Peoria Park District shall be made
23		from the General Revenue Fund at the funding level determined
24		by amounts paid to that park district for museum purposes
25		under this Act in calendar year 1994.
26		If an inter-track wagering location licensee's facility

SB2017 Enrolled - 587 - LRB102 16155 CPF 22006 b
1		changes its location, then the payments associated with that
2		facility under this subsection (d) for museum purposes shall
3		be paid to the park district in the area where the facility
4		relocates, and the payments shall be used for museum purposes.
5		If the facility does not relocate to a park district, then the
6		payments shall be paid to the taxing district that is
7		responsible for park or museum expenditures.
8		(e) Beginning July 1, 2006, the payment authorized under
9		subsection (d) to museums and aquariums located in park
10		districts of over 500,000 population shall be paid to museums,
11		aquariums, and zoos in amounts determined by Museums in the
12		Park, an association of museums, aquariums, and zoos located
13		on Chicago Park District property.
14		(f) Beginning July 1, 2007, the Children's Discovery
15		Museum in Normal, Illinois shall receive payments from the
16		General Revenue Fund at the funding level determined by the
17		amounts paid to the Miller Park Zoo in Bloomington, Illinois
18		under this Section in calendar year 2006.
19		(g) On August 31, 2021, after subtracting all lapse period
20		spending from the June 30 balance of the prior fiscal year, the
21		Comptroller shall transfer to the Horse Racing Purse Equity
22		Fund 50% of the balance within the Horse Racing Fund.
23		(Source: P.A. 98-624, eff. 1-29-14.)
24		ARTICLE 30. REVENUE

SB2017 Enrolled - 588 - LRB102 16155 CPF 22006 b
1		Section 30-5. The Illinois Income Tax Act is amended by
2		changing Sections 203, 207, 214, 220, 221, and 222 as follows:
3		(35 ILCS 5/203) (from Ch. 120, par. 2-203)
4		Sec. 203. Base income defined.
5		(a) Individuals.
6		(1) In general. In the case of an individual, base
7		income means an amount equal to the taxpayer's adjusted
8		gross income for the taxable year as modified by paragraph
9		(2).
10		(2) Modifications. The adjusted gross income referred
11		to in paragraph (1) shall be modified by adding thereto
12		the sum of the following amounts:
13		(A) An amount equal to all amounts paid or accrued
14		to the taxpayer as interest or dividends during the
15		taxable year to the extent excluded from gross income
16		in the computation of adjusted gross income, except
17		stock dividends of qualified public utilities
18		described in Section 305(e) of the Internal Revenue
19		Code;
20		(B) An amount equal to the amount of tax imposed by
21		this Act to the extent deducted from gross income in
22		the computation of adjusted gross income for the
23		taxable year;
24		(C) An amount equal to the amount received during
25		the taxable year as a recovery or refund of real

SB2017 Enrolled - 589 - LRB102 16155 CPF 22006 b
1		property taxes paid with respect to the taxpayer's
2		principal residence under the Revenue Act of 1939 and
3		for which a deduction was previously taken under
4		subparagraph (L) of this paragraph (2) prior to July
5		1, 1991, the retrospective application date of Article
6		4 of Public Act 87-17. In the case of multi-unit or
7		multi-use structures and farm dwellings, the taxes on
8		the taxpayer's principal residence shall be that
9		portion of the total taxes for the entire property
10		which is attributable to such principal residence;
11		(D) An amount equal to the amount of the capital
12		gain deduction allowable under the Internal Revenue
13		Code, to the extent deducted from gross income in the
14		computation of adjusted gross income;
15		(D-5) An amount, to the extent not included in
16		adjusted gross income, equal to the amount of money
17		withdrawn by the taxpayer in the taxable year from a
18		medical care savings account and the interest earned
19		on the account in the taxable year of a withdrawal
20		pursuant to subsection (b) of Section 20 of the
21		Medical Care Savings Account Act or subsection (b) of
22		Section 20 of the Medical Care Savings Account Act of
23		2000;
24		(D-10) For taxable years ending after December 31,
25		1997, an amount equal to any eligible remediation
26		costs that the individual deducted in computing

SB2017 Enrolled - 590 - LRB102 16155 CPF 22006 b
1		adjusted gross income and for which the individual
2		claims a credit under subsection (l) of Section 201;
3		(D-15) For taxable years 2001 and thereafter, an
4		amount equal to the bonus depreciation deduction taken
5		on the taxpayer's federal income tax return for the
6		taxable year under subsection (k) of Section 168 of
7		the Internal Revenue Code;
8		(D-16) If the taxpayer sells, transfers, abandons,
9		or otherwise disposes of property for which the
10		taxpayer was required in any taxable year to make an
11		addition modification under subparagraph (D-15), then
12		an amount equal to the aggregate amount of the
13		deductions taken in all taxable years under
14		subparagraph (Z) with respect to that property.
15		If the taxpayer continues to own property through
16		the last day of the last tax year for which a
17		subtraction is allowed with respect to that property
18		under subparagraph (Z) the taxpayer may claim a
19		depreciation deduction for federal income tax purposes
20		and for which the taxpayer was allowed in any taxable
21		year to make a subtraction modification under
22		subparagraph (Z), then an amount equal to that
23		subtraction modification.
24		The taxpayer is required to make the addition
25		modification under this subparagraph only once with
26		respect to any one piece of property;

SB2017 Enrolled - 591 - LRB102 16155 CPF 22006 b
1		(D-17) An amount equal to the amount otherwise
2		allowed as a deduction in computing base income for
3		interest paid, accrued, or incurred, directly or
4		indirectly, (i) for taxable years ending on or after
5		December 31, 2004, to a foreign person who would be a
6		member of the same unitary business group but for the
7		fact that foreign person's business activity outside
8		the United States is 80% or more of the foreign
9		person's total business activity and (ii) for taxable
10		years ending on or after December 31, 2008, to a person
11		who would be a member of the same unitary business
12		group but for the fact that the person is prohibited
13		under Section 1501(a)(27) from being included in the
14		unitary business group because he or she is ordinarily
15		required to apportion business income under different
16		subsections of Section 304. The addition modification
17		required by this subparagraph shall be reduced to the
18		extent that dividends were included in base income of
19		the unitary group for the same taxable year and
20		received by the taxpayer or by a member of the
21		taxpayer's unitary business group (including amounts
22		included in gross income under Sections 951 through
23		964 of the Internal Revenue Code and amounts included
24		in gross income under Section 78 of the Internal
25		Revenue Code) with respect to the stock of the same
26		person to whom the interest was paid, accrued, or

SB2017 Enrolled - 592 - LRB102 16155 CPF 22006 b
1		incurred.
2		This paragraph shall not apply to the following:
3		(i) an item of interest paid, accrued, or
4		incurred, directly or indirectly, to a person who
5		is subject in a foreign country or state, other
6		than a state which requires mandatory unitary
7		reporting, to a tax on or measured by net income
8		with respect to such interest; or
9		(ii) an item of interest paid, accrued, or
10		incurred, directly or indirectly, to a person if
11		the taxpayer can establish, based on a
12		preponderance of the evidence, both of the
13		following:
14		(a) the person, during the same taxable
15		year, paid, accrued, or incurred, the interest
16		to a person that is not a related member, and
17		(b) the transaction giving rise to the
18		interest expense between the taxpayer and the
19		person did not have as a principal purpose the
20		avoidance of Illinois income tax, and is paid
21		pursuant to a contract or agreement that
22		reflects an arm's-length interest rate and
23		terms; or
24		(iii) the taxpayer can establish, based on
25		clear and convincing evidence, that the interest
26		paid, accrued, or incurred relates to a contract

SB2017 Enrolled - 593 - LRB102 16155 CPF 22006 b
1		or agreement entered into at arm's-length rates
2		and terms and the principal purpose for the
3		payment is not federal or Illinois tax avoidance;
4		or
5		(iv) an item of interest paid, accrued, or
6		incurred, directly or indirectly, to a person if
7		the taxpayer establishes by clear and convincing
8		evidence that the adjustments are unreasonable; or
9		if the taxpayer and the Director agree in writing
10		to the application or use of an alternative method
11		of apportionment under Section 304(f).
12		Nothing in this subsection shall preclude the
13		Director from making any other adjustment
14		otherwise allowed under Section 404 of this Act
15		for any tax year beginning after the effective
16		date of this amendment provided such adjustment is
17		made pursuant to regulation adopted by the
18		Department and such regulations provide methods
19		and standards by which the Department will utilize
20		its authority under Section 404 of this Act;
21		(D-18) An amount equal to the amount of intangible
22		expenses and costs otherwise allowed as a deduction in
23		computing base income, and that were paid, accrued, or
24		incurred, directly or indirectly, (i) for taxable
25		years ending on or after December 31, 2004, to a
26		foreign person who would be a member of the same

SB2017 Enrolled - 594 - LRB102 16155 CPF 22006 b
1		unitary business group but for the fact that the
2		foreign person's business activity outside the United
3		States is 80% or more of that person's total business
4		activity and (ii) for taxable years ending on or after
5		December 31, 2008, to a person who would be a member of
6		the same unitary business group but for the fact that
7		the person is prohibited under Section 1501(a)(27)
8		from being included in the unitary business group
9		because he or she is ordinarily required to apportion
10		business income under different subsections of Section
11		304. The addition modification required by this
12		subparagraph shall be reduced to the extent that
13		dividends were included in base income of the unitary
14		group for the same taxable year and received by the
15		taxpayer or by a member of the taxpayer's unitary
16		business group (including amounts included in gross
17		income under Sections 951 through 964 of the Internal
18		Revenue Code and amounts included in gross income
19		under Section 78 of the Internal Revenue Code) with
20		respect to the stock of the same person to whom the
21		intangible expenses and costs were directly or
22		indirectly paid, incurred, or accrued. The preceding
23		sentence does not apply to the extent that the same
24		dividends caused a reduction to the addition
25		modification required under Section 203(a)(2)(D-17) of
26		this Act. As used in this subparagraph, the term

SB2017 Enrolled - 595 - LRB102 16155 CPF 22006 b
1		"intangible expenses and costs" includes (1) expenses,
2		losses, and costs for, or related to, the direct or
3		indirect acquisition, use, maintenance or management,
4		ownership, sale, exchange, or any other disposition of
5		intangible property; (2) losses incurred, directly or
6		indirectly, from factoring transactions or discounting
7		transactions; (3) royalty, patent, technical, and
8		copyright fees; (4) licensing fees; and (5) other
9		similar expenses and costs. For purposes of this
10		subparagraph, "intangible property" includes patents,
11		patent applications, trade names, trademarks, service
12		marks, copyrights, mask works, trade secrets, and
13		similar types of intangible assets.
14		This paragraph shall not apply to the following:
15		(i) any item of intangible expenses or costs
16		paid, accrued, or incurred, directly or
17		indirectly, from a transaction with a person who
18		is subject in a foreign country or state, other
19		than a state which requires mandatory unitary
20		reporting, to a tax on or measured by net income
21		with respect to such item; or
22		(ii) any item of intangible expense or cost
23		paid, accrued, or incurred, directly or
24		indirectly, if the taxpayer can establish, based
25		on a preponderance of the evidence, both of the
26		following:

SB2017 Enrolled - 596 - LRB102 16155 CPF 22006 b
1		(a) the person during the same taxable
2		year paid, accrued, or incurred, the
3		intangible expense or cost to a person that is
4		not a related member, and
5		(b) the transaction giving rise to the
6		intangible expense or cost between the
7		taxpayer and the person did not have as a
8		principal purpose the avoidance of Illinois
9		income tax, and is paid pursuant to a contract
10		or agreement that reflects arm's-length terms;
11		or
12		(iii) any item of intangible expense or cost
13		paid, accrued, or incurred, directly or
14		indirectly, from a transaction with a person if
15		the taxpayer establishes by clear and convincing
16		evidence, that the adjustments are unreasonable;
17		or if the taxpayer and the Director agree in
18		writing to the application or use of an
19		alternative method of apportionment under Section
20		304(f);
21		Nothing in this subsection shall preclude the
22		Director from making any other adjustment
23		otherwise allowed under Section 404 of this Act
24		for any tax year beginning after the effective
25		date of this amendment provided such adjustment is
26		made pursuant to regulation adopted by the

SB2017 Enrolled - 597 - LRB102 16155 CPF 22006 b
1		Department and such regulations provide methods
2		and standards by which the Department will utilize
3		its authority under Section 404 of this Act;
4		(D-19) For taxable years ending on or after
5		December 31, 2008, an amount equal to the amount of
6		insurance premium expenses and costs otherwise allowed
7		as a deduction in computing base income, and that were
8		paid, accrued, or incurred, directly or indirectly, to
9		a person who would be a member of the same unitary
10		business group but for the fact that the person is
11		prohibited under Section 1501(a)(27) from being
12		included in the unitary business group because he or
13		she is ordinarily required to apportion business
14		income under different subsections of Section 304. The
15		addition modification required by this subparagraph
16		shall be reduced to the extent that dividends were
17		included in base income of the unitary group for the
18		same taxable year and received by the taxpayer or by a
19		member of the taxpayer's unitary business group
20		(including amounts included in gross income under
21		Sections 951 through 964 of the Internal Revenue Code
22		and amounts included in gross income under Section 78
23		of the Internal Revenue Code) with respect to the
24		stock of the same person to whom the premiums and costs
25		were directly or indirectly paid, incurred, or
26		accrued. The preceding sentence does not apply to the

SB2017 Enrolled - 598 - LRB102 16155 CPF 22006 b
1		extent that the same dividends caused a reduction to
2		the addition modification required under Section
3		203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this
4		Act; .
5		(D-20) For taxable years beginning on or after
6		January 1, 2002 and ending on or before December 31,
7		2006, in the case of a distribution from a qualified
8		tuition program under Section 529 of the Internal
9		Revenue Code, other than (i) a distribution from a
10		College Savings Pool created under Section 16.5 of the
11		State Treasurer Act or (ii) a distribution from the
12		Illinois Prepaid Tuition Trust Fund, an amount equal
13		to the amount excluded from gross income under Section
14		529(c)(3)(B). For taxable years beginning on or after
15		January 1, 2007, in the case of a distribution from a
16		qualified tuition program under Section 529 of the
17		Internal Revenue Code, other than (i) a distribution
18		from a College Savings Pool created under Section 16.5
19		of the State Treasurer Act, (ii) a distribution from
20		the Illinois Prepaid Tuition Trust Fund, or (iii) a
21		distribution from a qualified tuition program under
22		Section 529 of the Internal Revenue Code that (I)
23		adopts and determines that its offering materials
24		comply with the College Savings Plans Network's
25		disclosure principles and (II) has made reasonable
26		efforts to inform in-state residents of the existence

SB2017 Enrolled - 599 - LRB102 16155 CPF 22006 b
1		of in-state qualified tuition programs by informing
2		Illinois residents directly and, where applicable, to
3		inform financial intermediaries distributing the
4		program to inform in-state residents of the existence
5		of in-state qualified tuition programs at least
6		annually, an amount equal to the amount excluded from
7		gross income under Section 529(c)(3)(B).
8		For the purposes of this subparagraph (D-20), a
9		qualified tuition program has made reasonable efforts
10		if it makes disclosures (which may use the term
11		"in-state program" or "in-state plan" and need not
12		specifically refer to Illinois or its qualified
13		programs by name) (i) directly to prospective
14		participants in its offering materials or makes a
15		public disclosure, such as a website posting; and (ii)
16		where applicable, to intermediaries selling the
17		out-of-state program in the same manner that the
18		out-of-state program distributes its offering
19		materials;
20		(D-20.5) For taxable years beginning on or after
21		January 1, 2018, in the case of a distribution from a
22		qualified ABLE program under Section 529A of the
23		Internal Revenue Code, other than a distribution from
24		a qualified ABLE program created under Section 16.6 of
25		the State Treasurer Act, an amount equal to the amount
26		excluded from gross income under Section 529A(c)(1)(B)

SB2017 Enrolled - 600 - LRB102 16155 CPF 22006 b
1		of the Internal Revenue Code;
2		(D-21) For taxable years beginning on or after
3		January 1, 2007, in the case of transfer of moneys from
4		a qualified tuition program under Section 529 of the
5		Internal Revenue Code that is administered by the
6		State to an out-of-state program, an amount equal to
7		the amount of moneys previously deducted from base
8		income under subsection (a)(2)(Y) of this Section;
9		(D-21.5) For taxable years beginning on or after
10		January 1, 2018, in the case of the transfer of moneys
11		from a qualified tuition program under Section 529 or
12		a qualified ABLE program under Section 529A of the
13		Internal Revenue Code that is administered by this
14		State to an ABLE account established under an
15		out-of-state ABLE account program, an amount equal to
16		the contribution component of the transferred amount
17		that was previously deducted from base income under
18		subsection (a)(2)(Y) or subsection (a)(2)(HH) of this
19		Section;
20		(D-22) For taxable years beginning on or after
21		January 1, 2009, and prior to January 1, 2018, in the
22		case of a nonqualified withdrawal or refund of moneys
23		from a qualified tuition program under Section 529 of
24		the Internal Revenue Code administered by the State
25		that is not used for qualified expenses at an eligible
26		education institution, an amount equal to the

SB2017 Enrolled - 601 - LRB102 16155 CPF 22006 b
1		contribution component of the nonqualified withdrawal
2		or refund that was previously deducted from base
3		income under subsection (a)(2)(y) of this Section,
4		provided that the withdrawal or refund did not result
5		from the beneficiary's death or disability. For
6		taxable years beginning on or after January 1, 2018:
7		(1) in the case of a nonqualified withdrawal or
8		refund, as defined under Section 16.5 of the State
9		Treasurer Act, of moneys from a qualified tuition
10		program under Section 529 of the Internal Revenue Code
11		administered by the State, an amount equal to the
12		contribution component of the nonqualified withdrawal
13		or refund that was previously deducted from base
14		income under subsection (a)(2)(Y) of this Section, and
15		(2) in the case of a nonqualified withdrawal or refund
16		from a qualified ABLE program under Section 529A of
17		the Internal Revenue Code administered by the State
18		that is not used for qualified disability expenses, an
19		amount equal to the contribution component of the
20		nonqualified withdrawal or refund that was previously
21		deducted from base income under subsection (a)(2)(HH)
22		of this Section;
23		(D-23) An amount equal to the credit allowable to
24		the taxpayer under Section 218(a) of this Act,
25		determined without regard to Section 218(c) of this
26		Act;

SB2017 Enrolled - 602 - LRB102 16155 CPF 22006 b
1		(D-24) For taxable years ending on or after
2		December 31, 2017, an amount equal to the deduction
3		allowed under Section 199 of the Internal Revenue Code
4		for the taxable year;
5		and by deducting from the total so obtained the sum of the
6		following amounts:
7		(E) For taxable years ending before December 31,
8		2001, any amount included in such total in respect of
9		any compensation (including but not limited to any
10		compensation paid or accrued to a serviceman while a
11		prisoner of war or missing in action) paid to a
12		resident by reason of being on active duty in the Armed
13		Forces of the United States and in respect of any
14		compensation paid or accrued to a resident who as a
15		governmental employee was a prisoner of war or missing
16		in action, and in respect of any compensation paid to a
17		resident in 1971 or thereafter for annual training
18		performed pursuant to Sections 502 and 503, Title 32,
19		United States Code as a member of the Illinois
20		National Guard or, beginning with taxable years ending
21		on or after December 31, 2007, the National Guard of
22		any other state. For taxable years ending on or after
23		December 31, 2001, any amount included in such total
24		in respect of any compensation (including but not
25		limited to any compensation paid or accrued to a
26		serviceman while a prisoner of war or missing in

SB2017 Enrolled - 603 - LRB102 16155 CPF 22006 b
1		action) paid to a resident by reason of being a member
2		of any component of the Armed Forces of the United
3		States and in respect of any compensation paid or
4		accrued to a resident who as a governmental employee
5		was a prisoner of war or missing in action, and in
6		respect of any compensation paid to a resident in 2001
7		or thereafter by reason of being a member of the
8		Illinois National Guard or, beginning with taxable
9		years ending on or after December 31, 2007, the
10		National Guard of any other state. The provisions of
11		this subparagraph (E) are exempt from the provisions
12		of Section 250;
13		(F) An amount equal to all amounts included in
14		such total pursuant to the provisions of Sections
15		402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
16		408 of the Internal Revenue Code, or included in such
17		total as distributions under the provisions of any
18		retirement or disability plan for employees of any
19		governmental agency or unit, or retirement payments to
20		retired partners, which payments are excluded in
21		computing net earnings from self employment by Section
22		1402 of the Internal Revenue Code and regulations
23		adopted pursuant thereto;
24		(G) The valuation limitation amount;
25		(H) An amount equal to the amount of any tax
26		imposed by this Act which was refunded to the taxpayer

SB2017 Enrolled - 604 - LRB102 16155 CPF 22006 b
1		and included in such total for the taxable year;
2		(I) An amount equal to all amounts included in
3		such total pursuant to the provisions of Section 111
4		of the Internal Revenue Code as a recovery of items
5		previously deducted from adjusted gross income in the
6		computation of taxable income;
7		(J) An amount equal to those dividends included in
8		such total which were paid by a corporation which
9		conducts business operations in a River Edge
10		Redevelopment Zone or zones created under the River
11		Edge Redevelopment Zone Act, and conducts
12		substantially all of its operations in a River Edge
13		Redevelopment Zone or zones. This subparagraph (J) is
14		exempt from the provisions of Section 250;
15		(K) An amount equal to those dividends included in
16		such total that were paid by a corporation that
17		conducts business operations in a federally designated
18		Foreign Trade Zone or Sub-Zone and that is designated
19		a High Impact Business located in Illinois; provided
20		that dividends eligible for the deduction provided in
21		subparagraph (J) of paragraph (2) of this subsection
22		shall not be eligible for the deduction provided under
23		this subparagraph (K);
24		(L) For taxable years ending after December 31,
25		1983, an amount equal to all social security benefits
26		and railroad retirement benefits included in such

SB2017 Enrolled - 605 - LRB102 16155 CPF 22006 b
1		total pursuant to Sections 72(r) and 86 of the
2		Internal Revenue Code;
3		(M) With the exception of any amounts subtracted
4		under subparagraph (N), an amount equal to the sum of
5		all amounts disallowed as deductions by (i) Sections
6		171(a)(2), and 265(a)(2) of the Internal Revenue Code,
7		and all amounts of expenses allocable to interest and
8		disallowed as deductions by Section 265(a)(1) of the
9		Internal Revenue Code; and (ii) for taxable years
10		ending on or after August 13, 1999, Sections
11		171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
12		Internal Revenue Code, plus, for taxable years ending
13		on or after December 31, 2011, Section 45G(e)(3) of
14		the Internal Revenue Code and, for taxable years
15		ending on or after December 31, 2008, any amount
16		included in gross income under Section 87 of the
17		Internal Revenue Code; the provisions of this
18		subparagraph are exempt from the provisions of Section
19		250;
20		(N) An amount equal to all amounts included in
21		such total which are exempt from taxation by this
22		State either by reason of its statutes or Constitution
23		or by reason of the Constitution, treaties or statutes
24		of the United States; provided that, in the case of any
25		statute of this State that exempts income derived from
26		bonds or other obligations from the tax imposed under

SB2017 Enrolled - 606 - LRB102 16155 CPF 22006 b
1		this Act, the amount exempted shall be the interest
2		net of bond premium amortization;
3		(O) An amount equal to any contribution made to a
4		job training project established pursuant to the Tax
5		Increment Allocation Redevelopment Act;
6		(P) An amount equal to the amount of the deduction
7		used to compute the federal income tax credit for
8		restoration of substantial amounts held under claim of
9		right for the taxable year pursuant to Section 1341 of
10		the Internal Revenue Code or of any itemized deduction
11		taken from adjusted gross income in the computation of
12		taxable income for restoration of substantial amounts
13		held under claim of right for the taxable year;
14		(Q) An amount equal to any amounts included in
15		such total, received by the taxpayer as an
16		acceleration in the payment of life, endowment or
17		annuity benefits in advance of the time they would
18		otherwise be payable as an indemnity for a terminal
19		illness;
20		(R) An amount equal to the amount of any federal or
21		State bonus paid to veterans of the Persian Gulf War;
22		(S) An amount, to the extent included in adjusted
23		gross income, equal to the amount of a contribution
24		made in the taxable year on behalf of the taxpayer to a
25		medical care savings account established under the
26		Medical Care Savings Account Act or the Medical Care

SB2017 Enrolled - 607 - LRB102 16155 CPF 22006 b
1		Savings Account Act of 2000 to the extent the
2		contribution is accepted by the account administrator
3		as provided in that Act;
4		(T) An amount, to the extent included in adjusted
5		gross income, equal to the amount of interest earned
6		in the taxable year on a medical care savings account
7		established under the Medical Care Savings Account Act
8		or the Medical Care Savings Account Act of 2000 on
9		behalf of the taxpayer, other than interest added
10		pursuant to item (D-5) of this paragraph (2);
11		(U) For one taxable year beginning on or after
12		January 1, 1994, an amount equal to the total amount of
13		tax imposed and paid under subsections (a) and (b) of
14		Section 201 of this Act on grant amounts received by
15		the taxpayer under the Nursing Home Grant Assistance
16		Act during the taxpayer's taxable years 1992 and 1993;
17		(V) Beginning with tax years ending on or after
18		December 31, 1995 and ending with tax years ending on
19		or before December 31, 2004, an amount equal to the
20		amount paid by a taxpayer who is a self-employed
21		taxpayer, a partner of a partnership, or a shareholder
22		in a Subchapter S corporation for health insurance or
23		long-term care insurance for that taxpayer or that
24		taxpayer's spouse or dependents, to the extent that
25		the amount paid for that health insurance or long-term
26		care insurance may be deducted under Section 213 of

SB2017 Enrolled - 608 - LRB102 16155 CPF 22006 b
1		the Internal Revenue Code, has not been deducted on
2		the federal income tax return of the taxpayer, and
3		does not exceed the taxable income attributable to
4		that taxpayer's income, self-employment income, or
5		Subchapter S corporation income; except that no
6		deduction shall be allowed under this item (V) if the
7		taxpayer is eligible to participate in any health
8		insurance or long-term care insurance plan of an
9		employer of the taxpayer or the taxpayer's spouse. The
10		amount of the health insurance and long-term care
11		insurance subtracted under this item (V) shall be
12		determined by multiplying total health insurance and
13		long-term care insurance premiums paid by the taxpayer
14		times a number that represents the fractional
15		percentage of eligible medical expenses under Section
16		213 of the Internal Revenue Code of 1986 not actually
17		deducted on the taxpayer's federal income tax return;
18		(W) For taxable years beginning on or after
19		January 1, 1998, all amounts included in the
20		taxpayer's federal gross income in the taxable year
21		from amounts converted from a regular IRA to a Roth
22		IRA. This paragraph is exempt from the provisions of
23		Section 250;
24		(X) For taxable year 1999 and thereafter, an
25		amount equal to the amount of any (i) distributions,
26		to the extent includible in gross income for federal

SB2017 Enrolled - 609 - LRB102 16155 CPF 22006 b
1		income tax purposes, made to the taxpayer because of
2		his or her status as a victim of persecution for racial
3		or religious reasons by Nazi Germany or any other Axis
4		regime or as an heir of the victim and (ii) items of
5		income, to the extent includible in gross income for
6		federal income tax purposes, attributable to, derived
7		from or in any way related to assets stolen from,
8		hidden from, or otherwise lost to a victim of
9		persecution for racial or religious reasons by Nazi
10		Germany or any other Axis regime immediately prior to,
11		during, and immediately after World War II, including,
12		but not limited to, interest on the proceeds
13		receivable as insurance under policies issued to a
14		victim of persecution for racial or religious reasons
15		by Nazi Germany or any other Axis regime by European
16		insurance companies immediately prior to and during
17		World War II; provided, however, this subtraction from
18		federal adjusted gross income does not apply to assets
19		acquired with such assets or with the proceeds from
20		the sale of such assets; provided, further, this
21		paragraph shall only apply to a taxpayer who was the
22		first recipient of such assets after their recovery
23		and who is a victim of persecution for racial or
24		religious reasons by Nazi Germany or any other Axis
25		regime or as an heir of the victim. The amount of and
26		the eligibility for any public assistance, benefit, or

SB2017 Enrolled - 610 - LRB102 16155 CPF 22006 b
1		similar entitlement is not affected by the inclusion
2		of items (i) and (ii) of this paragraph in gross income
3		for federal income tax purposes. This paragraph is
4		exempt from the provisions of Section 250;
5		(Y) For taxable years beginning on or after
6		January 1, 2002 and ending on or before December 31,
7		2004, moneys contributed in the taxable year to a
8		College Savings Pool account under Section 16.5 of the
9		State Treasurer Act, except that amounts excluded from
10		gross income under Section 529(c)(3)(C)(i) of the
11		Internal Revenue Code shall not be considered moneys
12		contributed under this subparagraph (Y). For taxable
13		years beginning on or after January 1, 2005, a maximum
14		of $10,000 contributed in the taxable year to (i) a
15		College Savings Pool account under Section 16.5 of the
16		State Treasurer Act or (ii) the Illinois Prepaid
17		Tuition Trust Fund, except that amounts excluded from
18		gross income under Section 529(c)(3)(C)(i) of the
19		Internal Revenue Code shall not be considered moneys
20		contributed under this subparagraph (Y). For purposes
21		of this subparagraph, contributions made by an
22		employer on behalf of an employee, or matching
23		contributions made by an employee, shall be treated as
24		made by the employee. This subparagraph (Y) is exempt
25		from the provisions of Section 250;
26		(Z) For taxable years 2001 and thereafter, for the

SB2017 Enrolled - 611 - LRB102 16155 CPF 22006 b
1		taxable year in which the bonus depreciation deduction
2		is taken on the taxpayer's federal income tax return
3		under subsection (k) of Section 168 of the Internal
4		Revenue Code and for each applicable taxable year
5		thereafter, an amount equal to "x", where:
6		(1) "y" equals the amount of the depreciation
7		deduction taken for the taxable year on the
8		taxpayer's federal income tax return on property
9		for which the bonus depreciation deduction was
10		taken in any year under subsection (k) of Section
11		168 of the Internal Revenue Code, but not
12		including the bonus depreciation deduction;
13		(2) for taxable years ending on or before
14		December 31, 2005, "x" equals "y" multiplied by 30
15		and then divided by 70 (or "y" multiplied by
16		0.429); and
17		(3) for taxable years ending after December
18		31, 2005:
19		(i) for property on which a bonus
20		depreciation deduction of 30% of the adjusted
21		basis was taken, "x" equals "y" multiplied by
22		30 and then divided by 70 (or "y" multiplied
23		by 0.429); and
24		(ii) for property on which a bonus
25		depreciation deduction of 50% of the adjusted
26		basis was taken, "x" equals "y" multiplied by

SB2017 Enrolled - 612 - LRB102 16155 CPF 22006 b
1		1.0; .
2		(iii) for property on which a bonus
3		depreciation deduction of 100% of the adjusted
4		basis was taken in a taxable year ending on or
5		after December 31, 2021, "x" equals the
6		depreciation deduction that would be allowed
7		on that property if the taxpayer had made the
8		election under Section 168(k)(7) of the
9		Internal Revenue Code to not claim bonus
10		deprecation on that property; and
11		(iv) for property on which a bonus
12		depreciation deduction of a percentage other
13		than 30%, 50% or 100% of the adjusted basis
14		was taken in a taxable year ending on or after
15		December 31, 2021, "x" equals "y" multiplied
16		by 100 times the percentage bonus depreciation
17		on the property (that is, 100(bonus%)) and
18		then divided by 100 times 1 minus the
19		percentage bonus depreciation on the property
20		(that is, 100(1–bonus%)).
21		The aggregate amount deducted under this
22		subparagraph in all taxable years for any one piece of
23		property may not exceed the amount of the bonus
24		depreciation deduction taken on that property on the
25		taxpayer's federal income tax return under subsection
26		(k) of Section 168 of the Internal Revenue Code. This

SB2017 Enrolled - 613 - LRB102 16155 CPF 22006 b
1		subparagraph (Z) is exempt from the provisions of
2		Section 250;
3		(AA) If the taxpayer sells, transfers, abandons,
4		or otherwise disposes of property for which the
5		taxpayer was required in any taxable year to make an
6		addition modification under subparagraph (D-15), then
7		an amount equal to that addition modification.
8		If the taxpayer continues to own property through
9		the last day of the last tax year for which a
10		subtraction is allowed with respect to that property
11		under subparagraph (Z) the taxpayer may claim a
12		depreciation deduction for federal income tax purposes
13		and for which the taxpayer was required in any taxable
14		year to make an addition modification under
15		subparagraph (D-15), then an amount equal to that
16		addition modification.
17		The taxpayer is allowed to take the deduction
18		under this subparagraph only once with respect to any
19		one piece of property.
20		This subparagraph (AA) is exempt from the
21		provisions of Section 250;
22		(BB) Any amount included in adjusted gross income,
23		other than salary, received by a driver in a
24		ridesharing arrangement using a motor vehicle;
25		(CC) The amount of (i) any interest income (net of
26		the deductions allocable thereto) taken into account

SB2017 Enrolled - 614 - LRB102 16155 CPF 22006 b
1		for the taxable year with respect to a transaction
2		with a taxpayer that is required to make an addition
3		modification with respect to such transaction under
4		Section 203(a)(2)(D-17), 203(b)(2)(E-12),
5		203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
6		the amount of that addition modification, and (ii) any
7		income from intangible property (net of the deductions
8		allocable thereto) taken into account for the taxable
9		year with respect to a transaction with a taxpayer
10		that is required to make an addition modification with
11		respect to such transaction under Section
12		203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
13		203(d)(2)(D-8), but not to exceed the amount of that
14		addition modification. This subparagraph (CC) is
15		exempt from the provisions of Section 250;
16		(DD) An amount equal to the interest income taken
17		into account for the taxable year (net of the
18		deductions allocable thereto) with respect to
19		transactions with (i) a foreign person who would be a
20		member of the taxpayer's unitary business group but
21		for the fact that the foreign person's business
22		activity outside the United States is 80% or more of
23		that person's total business activity and (ii) for
24		taxable years ending on or after December 31, 2008, to
25		a person who would be a member of the same unitary
26		business group but for the fact that the person is

SB2017 Enrolled - 615 - LRB102 16155 CPF 22006 b
1		prohibited under Section 1501(a)(27) from being
2		included in the unitary business group because he or
3		she is ordinarily required to apportion business
4		income under different subsections of Section 304, but
5		not to exceed the addition modification required to be
6		made for the same taxable year under Section
7		203(a)(2)(D-17) for interest paid, accrued, or
8		incurred, directly or indirectly, to the same person.
9		This subparagraph (DD) is exempt from the provisions
10		of Section 250;
11		(EE) An amount equal to the income from intangible
12		property taken into account for the taxable year (net
13		of the deductions allocable thereto) with respect to
14		transactions with (i) a foreign person who would be a
15		member of the taxpayer's unitary business group but
16		for the fact that the foreign person's business
17		activity outside the United States is 80% or more of
18		that person's total business activity and (ii) for
19		taxable years ending on or after December 31, 2008, to
20		a person who would be a member of the same unitary
21		business group but for the fact that the person is
22		prohibited under Section 1501(a)(27) from being
23		included in the unitary business group because he or
24		she is ordinarily required to apportion business
25		income under different subsections of Section 304, but
26		not to exceed the addition modification required to be

SB2017 Enrolled - 616 - LRB102 16155 CPF 22006 b
1		made for the same taxable year under Section
2		203(a)(2)(D-18) for intangible expenses and costs
3		paid, accrued, or incurred, directly or indirectly, to
4		the same foreign person. This subparagraph (EE) is
5		exempt from the provisions of Section 250;
6		(FF) An amount equal to any amount awarded to the
7		taxpayer during the taxable year by the Court of
8		Claims under subsection (c) of Section 8 of the Court
9		of Claims Act for time unjustly served in a State
10		prison. This subparagraph (FF) is exempt from the
11		provisions of Section 250;
12		(GG) For taxable years ending on or after December
13		31, 2011, in the case of a taxpayer who was required to
14		add back any insurance premiums under Section
15		203(a)(2)(D-19), such taxpayer may elect to subtract
16		that part of a reimbursement received from the
17		insurance company equal to the amount of the expense
18		or loss (including expenses incurred by the insurance
19		company) that would have been taken into account as a
20		deduction for federal income tax purposes if the
21		expense or loss had been uninsured. If a taxpayer
22		makes the election provided for by this subparagraph
23		(GG), the insurer to which the premiums were paid must
24		add back to income the amount subtracted by the
25		taxpayer pursuant to this subparagraph (GG). This
26		subparagraph (GG) is exempt from the provisions of

SB2017 Enrolled - 617 - LRB102 16155 CPF 22006 b
1		Section 250; and
2		(HH) For taxable years beginning on or after
3		January 1, 2018 and prior to January 1, 2023, a maximum
4		of $10,000 contributed in the taxable year to a
5		qualified ABLE account under Section 16.6 of the State
6		Treasurer Act, except that amounts excluded from gross
7		income under Section 529(c)(3)(C)(i) or Section
8		529A(c)(1)(C) of the Internal Revenue Code shall not
9		be considered moneys contributed under this
10		subparagraph (HH). For purposes of this subparagraph
11		(HH), contributions made by an employer on behalf of
12		an employee, or matching contributions made by an
13		employee, shall be treated as made by the employee.
14		(b) Corporations.
15		(1) In general. In the case of a corporation, base
16		income means an amount equal to the taxpayer's taxable
17		income for the taxable year as modified by paragraph (2).
18		(2) Modifications. The taxable income referred to in
19		paragraph (1) shall be modified by adding thereto the sum
20		of the following amounts:
21		(A) An amount equal to all amounts paid or accrued
22		to the taxpayer as interest and all distributions
23		received from regulated investment companies during
24		the taxable year to the extent excluded from gross
25		income in the computation of taxable income;

SB2017 Enrolled - 618 - LRB102 16155 CPF 22006 b
1		(B) An amount equal to the amount of tax imposed by
2		this Act to the extent deducted from gross income in
3		the computation of taxable income for the taxable
4		year;
5		(C) In the case of a regulated investment company,
6		an amount equal to the excess of (i) the net long-term
7		capital gain for the taxable year, over (ii) the
8		amount of the capital gain dividends designated as
9		such in accordance with Section 852(b)(3)(C) of the
10		Internal Revenue Code and any amount designated under
11		Section 852(b)(3)(D) of the Internal Revenue Code,
12		attributable to the taxable year (this amendatory Act
13		of 1995 (Public Act 89-89) is declarative of existing
14		law and is not a new enactment);
15		(D) The amount of any net operating loss deduction
16		taken in arriving at taxable income, other than a net
17		operating loss carried forward from a taxable year
18		ending prior to December 31, 1986;
19		(E) For taxable years in which a net operating
20		loss carryback or carryforward from a taxable year
21		ending prior to December 31, 1986 is an element of
22		taxable income under paragraph (1) of subsection (e)
23		or subparagraph (E) of paragraph (2) of subsection
24		(e), the amount by which addition modifications other
25		than those provided by this subparagraph (E) exceeded
26		subtraction modifications in such earlier taxable

SB2017 Enrolled - 619 - LRB102 16155 CPF 22006 b
1		year, with the following limitations applied in the
2		order that they are listed:
3		(i) the addition modification relating to the
4		net operating loss carried back or forward to the
5		taxable year from any taxable year ending prior to
6		December 31, 1986 shall be reduced by the amount
7		of addition modification under this subparagraph
8		(E) which related to that net operating loss and
9		which was taken into account in calculating the
10		base income of an earlier taxable year, and
11		(ii) the addition modification relating to the
12		net operating loss carried back or forward to the
13		taxable year from any taxable year ending prior to
14		December 31, 1986 shall not exceed the amount of
15		such carryback or carryforward;
16		For taxable years in which there is a net
17		operating loss carryback or carryforward from more
18		than one other taxable year ending prior to December
19		31, 1986, the addition modification provided in this
20		subparagraph (E) shall be the sum of the amounts
21		computed independently under the preceding provisions
22		of this subparagraph (E) for each such taxable year;
23		(E-5) For taxable years ending after December 31,
24		1997, an amount equal to any eligible remediation
25		costs that the corporation deducted in computing
26		adjusted gross income and for which the corporation

SB2017 Enrolled - 620 - LRB102 16155 CPF 22006 b
1		claims a credit under subsection (l) of Section 201;
2		(E-10) For taxable years 2001 and thereafter, an
3		amount equal to the bonus depreciation deduction taken
4		on the taxpayer's federal income tax return for the
5		taxable year under subsection (k) of Section 168 of
6		the Internal Revenue Code;
7		(E-11) If the taxpayer sells, transfers, abandons,
8		or otherwise disposes of property for which the
9		taxpayer was required in any taxable year to make an
10		addition modification under subparagraph (E-10), then
11		an amount equal to the aggregate amount of the
12		deductions taken in all taxable years under
13		subparagraph (T) with respect to that property.
14		If the taxpayer continues to own property through
15		the last day of the last tax year for which a
16		subtraction is allowed with respect to that property
17		under subparagraph (T) which the taxpayer may claim a
18		depreciation deduction for federal income tax purposes
19		and for which the taxpayer was allowed in any taxable
20		year to make a subtraction modification under
21		subparagraph (T), then an amount equal to that
22		subtraction modification.
23		The taxpayer is required to make the addition
24		modification under this subparagraph only once with
25		respect to any one piece of property;
26		(E-12) An amount equal to the amount otherwise

SB2017 Enrolled - 621 - LRB102 16155 CPF 22006 b
1		allowed as a deduction in computing base income for
2		interest paid, accrued, or incurred, directly or
3		indirectly, (i) for taxable years ending on or after
4		December 31, 2004, to a foreign person who would be a
5		member of the same unitary business group but for the
6		fact the foreign person's business activity outside
7		the United States is 80% or more of the foreign
8		person's total business activity and (ii) for taxable
9		years ending on or after December 31, 2008, to a person
10		who would be a member of the same unitary business
11		group but for the fact that the person is prohibited
12		under Section 1501(a)(27) from being included in the
13		unitary business group because he or she is ordinarily
14		required to apportion business income under different
15		subsections of Section 304. The addition modification
16		required by this subparagraph shall be reduced to the
17		extent that dividends were included in base income of
18		the unitary group for the same taxable year and
19		received by the taxpayer or by a member of the
20		taxpayer's unitary business group (including amounts
21		included in gross income pursuant to Sections 951
22		through 964 of the Internal Revenue Code and amounts
23		included in gross income under Section 78 of the
24		Internal Revenue Code) with respect to the stock of
25		the same person to whom the interest was paid,
26		accrued, or incurred.

SB2017 Enrolled - 622 - LRB102 16155 CPF 22006 b
1		This paragraph shall not apply to the following:
2		(i) an item of interest paid, accrued, or
3		incurred, directly or indirectly, to a person who
4		is subject in a foreign country or state, other
5		than a state which requires mandatory unitary
6		reporting, to a tax on or measured by net income
7		with respect to such interest; or
8		(ii) an item of interest paid, accrued, or
9		incurred, directly or indirectly, to a person if
10		the taxpayer can establish, based on a
11		preponderance of the evidence, both of the
12		following:
13		(a) the person, during the same taxable
14		year, paid, accrued, or incurred, the interest
15		to a person that is not a related member, and
16		(b) the transaction giving rise to the
17		interest expense between the taxpayer and the
18		person did not have as a principal purpose the
19		avoidance of Illinois income tax, and is paid
20		pursuant to a contract or agreement that
21		reflects an arm's-length interest rate and
22		terms; or
23		(iii) the taxpayer can establish, based on
24		clear and convincing evidence, that the interest
25		paid, accrued, or incurred relates to a contract
26		or agreement entered into at arm's-length rates

SB2017 Enrolled - 623 - LRB102 16155 CPF 22006 b
1		and terms and the principal purpose for the
2		payment is not federal or Illinois tax avoidance;
3		or
4		(iv) an item of interest paid, accrued, or
5		incurred, directly or indirectly, to a person if
6		the taxpayer establishes by clear and convincing
7		evidence that the adjustments are unreasonable; or
8		if the taxpayer and the Director agree in writing
9		to the application or use of an alternative method
10		of apportionment under Section 304(f).
11		Nothing in this subsection shall preclude the
12		Director from making any other adjustment
13		otherwise allowed under Section 404 of this Act
14		for any tax year beginning after the effective
15		date of this amendment provided such adjustment is
16		made pursuant to regulation adopted by the
17		Department and such regulations provide methods
18		and standards by which the Department will utilize
19		its authority under Section 404 of this Act;
20		(E-13) An amount equal to the amount of intangible
21		expenses and costs otherwise allowed as a deduction in
22		computing base income, and that were paid, accrued, or
23		incurred, directly or indirectly, (i) for taxable
24		years ending on or after December 31, 2004, to a
25		foreign person who would be a member of the same
26		unitary business group but for the fact that the

SB2017 Enrolled - 624 - LRB102 16155 CPF 22006 b
1		foreign person's business activity outside the United
2		States is 80% or more of that person's total business
3		activity and (ii) for taxable years ending on or after
4		December 31, 2008, to a person who would be a member of
5		the same unitary business group but for the fact that
6		the person is prohibited under Section 1501(a)(27)
7		from being included in the unitary business group
8		because he or she is ordinarily required to apportion
9		business income under different subsections of Section
10		304. The addition modification required by this
11		subparagraph shall be reduced to the extent that
12		dividends were included in base income of the unitary
13		group for the same taxable year and received by the
14		taxpayer or by a member of the taxpayer's unitary
15		business group (including amounts included in gross
16		income pursuant to Sections 951 through 964 of the
17		Internal Revenue Code and amounts included in gross
18		income under Section 78 of the Internal Revenue Code)
19		with respect to the stock of the same person to whom
20		the intangible expenses and costs were directly or
21		indirectly paid, incurred, or accrued. The preceding
22		sentence shall not apply to the extent that the same
23		dividends caused a reduction to the addition
24		modification required under Section 203(b)(2)(E-12) of
25		this Act. As used in this subparagraph, the term
26		"intangible expenses and costs" includes (1) expenses,

SB2017 Enrolled - 625 - LRB102 16155 CPF 22006 b
1		losses, and costs for, or related to, the direct or
2		indirect acquisition, use, maintenance or management,
3		ownership, sale, exchange, or any other disposition of
4		intangible property; (2) losses incurred, directly or
5		indirectly, from factoring transactions or discounting
6		transactions; (3) royalty, patent, technical, and
7		copyright fees; (4) licensing fees; and (5) other
8		similar expenses and costs. For purposes of this
9		subparagraph, "intangible property" includes patents,
10		patent applications, trade names, trademarks, service
11		marks, copyrights, mask works, trade secrets, and
12		similar types of intangible assets.
13		This paragraph shall not apply to the following:
14		(i) any item of intangible expenses or costs
15		paid, accrued, or incurred, directly or
16		indirectly, from a transaction with a person who
17		is subject in a foreign country or state, other
18		than a state which requires mandatory unitary
19		reporting, to a tax on or measured by net income
20		with respect to such item; or
21		(ii) any item of intangible expense or cost
22		paid, accrued, or incurred, directly or
23		indirectly, if the taxpayer can establish, based
24		on a preponderance of the evidence, both of the
25		following:
26		(a) the person during the same taxable

SB2017 Enrolled - 626 - LRB102 16155 CPF 22006 b
1		year paid, accrued, or incurred, the
2		intangible expense or cost to a person that is
3		not a related member, and
4		(b) the transaction giving rise to the
5		intangible expense or cost between the
6		taxpayer and the person did not have as a
7		principal purpose the avoidance of Illinois
8		income tax, and is paid pursuant to a contract
9		or agreement that reflects arm's-length terms;
10		or
11		(iii) any item of intangible expense or cost
12		paid, accrued, or incurred, directly or
13		indirectly, from a transaction with a person if
14		the taxpayer establishes by clear and convincing
15		evidence, that the adjustments are unreasonable;
16		or if the taxpayer and the Director agree in
17		writing to the application or use of an
18		alternative method of apportionment under Section
19		304(f);
20		Nothing in this subsection shall preclude the
21		Director from making any other adjustment
22		otherwise allowed under Section 404 of this Act
23		for any tax year beginning after the effective
24		date of this amendment provided such adjustment is
25		made pursuant to regulation adopted by the
26		Department and such regulations provide methods

SB2017 Enrolled - 627 - LRB102 16155 CPF 22006 b
1		and standards by which the Department will utilize
2		its authority under Section 404 of this Act;
3		(E-14) For taxable years ending on or after
4		December 31, 2008, an amount equal to the amount of
5		insurance premium expenses and costs otherwise allowed
6		as a deduction in computing base income, and that were
7		paid, accrued, or incurred, directly or indirectly, to
8		a person who would be a member of the same unitary
9		business group but for the fact that the person is
10		prohibited under Section 1501(a)(27) from being
11		included in the unitary business group because he or
12		she is ordinarily required to apportion business
13		income under different subsections of Section 304. The
14		addition modification required by this subparagraph
15		shall be reduced to the extent that dividends were
16		included in base income of the unitary group for the
17		same taxable year and received by the taxpayer or by a
18		member of the taxpayer's unitary business group
19		(including amounts included in gross income under
20		Sections 951 through 964 of the Internal Revenue Code
21		and amounts included in gross income under Section 78
22		of the Internal Revenue Code) with respect to the
23		stock of the same person to whom the premiums and costs
24		were directly or indirectly paid, incurred, or
25		accrued. The preceding sentence does not apply to the
26		extent that the same dividends caused a reduction to

SB2017 Enrolled - 628 - LRB102 16155 CPF 22006 b
1		the addition modification required under Section
2		203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this
3		Act;
4		(E-15) For taxable years beginning after December
5		31, 2008, any deduction for dividends paid by a
6		captive real estate investment trust that is allowed
7		to a real estate investment trust under Section
8		857(b)(2)(B) of the Internal Revenue Code for
9		dividends paid;
10		(E-16) An amount equal to the credit allowable to
11		the taxpayer under Section 218(a) of this Act,
12		determined without regard to Section 218(c) of this
13		Act;
14		(E-17) For taxable years ending on or after
15		December 31, 2017, an amount equal to the deduction
16		allowed under Section 199 of the Internal Revenue Code
17		for the taxable year;
18		(E-18) for taxable years beginning after December
19		31, 2018, an amount equal to the deduction allowed
20		under Section 250(a)(1)(A) of the Internal Revenue
21		Code for the taxable year; .
22		(E-19) for taxable years ending on or after June
23		30, 2021, an amount equal to the deduction allowed
24		under Section 250(a)(1)(B)(i) of the Internal Revenue
25		Code for the taxable year;
26		(E-20) for taxable years ending on or after June

SB2017 Enrolled - 629 - LRB102 16155 CPF 22006 b
1		30, 2021, an amount equal to the deduction allowed
2		under Sections 243(e) and 245A(a) of the Internal
3		Revenue Code for the taxable year.
4		and by deducting from the total so obtained the sum of the
5		following amounts:
6		(F) An amount equal to the amount of any tax
7		imposed by this Act which was refunded to the taxpayer
8		and included in such total for the taxable year;
9		(G) An amount equal to any amount included in such
10		total under Section 78 of the Internal Revenue Code;
11		(H) In the case of a regulated investment company,
12		an amount equal to the amount of exempt interest
13		dividends as defined in subsection (b)(5) of Section
14		852 of the Internal Revenue Code, paid to shareholders
15		for the taxable year;
16		(I) With the exception of any amounts subtracted
17		under subparagraph (J), an amount equal to the sum of
18		all amounts disallowed as deductions by (i) Sections
19		171(a)(2), and 265(a)(2) and amounts disallowed as
20		interest expense by Section 291(a)(3) of the Internal
21		Revenue Code, and all amounts of expenses allocable to
22		interest and disallowed as deductions by Section
23		265(a)(1) of the Internal Revenue Code; and (ii) for
24		taxable years ending on or after August 13, 1999,
25		Sections 171(a)(2), 265, 280C, 291(a)(3), and
26		832(b)(5)(B)(i) of the Internal Revenue Code, plus,

SB2017 Enrolled - 630 - LRB102 16155 CPF 22006 b
1		for tax years ending on or after December 31, 2011,
2		amounts disallowed as deductions by Section 45G(e)(3)
3		of the Internal Revenue Code and, for taxable years
4		ending on or after December 31, 2008, any amount
5		included in gross income under Section 87 of the
6		Internal Revenue Code and the policyholders' share of
7		tax-exempt interest of a life insurance company under
8		Section 807(a)(2)(B) of the Internal Revenue Code (in
9		the case of a life insurance company with gross income
10		from a decrease in reserves for the tax year) or
11		Section 807(b)(1)(B) of the Internal Revenue Code (in
12		the case of a life insurance company allowed a
13		deduction for an increase in reserves for the tax
14		year); the provisions of this subparagraph are exempt
15		from the provisions of Section 250;
16		(J) An amount equal to all amounts included in
17		such total which are exempt from taxation by this
18		State either by reason of its statutes or Constitution
19		or by reason of the Constitution, treaties or statutes
20		of the United States; provided that, in the case of any
21		statute of this State that exempts income derived from
22		bonds or other obligations from the tax imposed under
23		this Act, the amount exempted shall be the interest
24		net of bond premium amortization;
25		(K) An amount equal to those dividends included in
26		such total which were paid by a corporation which

SB2017 Enrolled - 631 - LRB102 16155 CPF 22006 b
1		conducts business operations in a River Edge
2		Redevelopment Zone or zones created under the River
3		Edge Redevelopment Zone Act and conducts substantially
4		all of its operations in a River Edge Redevelopment
5		Zone or zones. This subparagraph (K) is exempt from
6		the provisions of Section 250;
7		(L) An amount equal to those dividends included in
8		such total that were paid by a corporation that
9		conducts business operations in a federally designated
10		Foreign Trade Zone or Sub-Zone and that is designated
11		a High Impact Business located in Illinois; provided
12		that dividends eligible for the deduction provided in
13		subparagraph (K) of paragraph 2 of this subsection
14		shall not be eligible for the deduction provided under
15		this subparagraph (L);
16		(M) For any taxpayer that is a financial
17		organization within the meaning of Section 304(c) of
18		this Act, an amount included in such total as interest
19		income from a loan or loans made by such taxpayer to a
20		borrower, to the extent that such a loan is secured by
21		property which is eligible for the River Edge
22		Redevelopment Zone Investment Credit. To determine the
23		portion of a loan or loans that is secured by property
24		eligible for a Section 201(f) investment credit to the
25		borrower, the entire principal amount of the loan or
26		loans between the taxpayer and the borrower should be

SB2017 Enrolled - 632 - LRB102 16155 CPF 22006 b
1		divided into the basis of the Section 201(f)
2		investment credit property which secures the loan or
3		loans, using for this purpose the original basis of
4		such property on the date that it was placed in service
5		in the River Edge Redevelopment Zone. The subtraction
6		modification available to the taxpayer in any year
7		under this subsection shall be that portion of the
8		total interest paid by the borrower with respect to
9		such loan attributable to the eligible property as
10		calculated under the previous sentence. This
11		subparagraph (M) is exempt from the provisions of
12		Section 250;
13		(M-1) For any taxpayer that is a financial
14		organization within the meaning of Section 304(c) of
15		this Act, an amount included in such total as interest
16		income from a loan or loans made by such taxpayer to a
17		borrower, to the extent that such a loan is secured by
18		property which is eligible for the High Impact
19		Business Investment Credit. To determine the portion
20		of a loan or loans that is secured by property eligible
21		for a Section 201(h) investment credit to the
22		borrower, the entire principal amount of the loan or
23		loans between the taxpayer and the borrower should be
24		divided into the basis of the Section 201(h)
25		investment credit property which secures the loan or
26		loans, using for this purpose the original basis of

SB2017 Enrolled - 633 - LRB102 16155 CPF 22006 b
1		such property on the date that it was placed in service
2		in a federally designated Foreign Trade Zone or
3		Sub-Zone located in Illinois. No taxpayer that is
4		eligible for the deduction provided in subparagraph
5		(M) of paragraph (2) of this subsection shall be
6		eligible for the deduction provided under this
7		subparagraph (M-1). The subtraction modification
8		available to taxpayers in any year under this
9		subsection shall be that portion of the total interest
10		paid by the borrower with respect to such loan
11		attributable to the eligible property as calculated
12		under the previous sentence;
13		(N) Two times any contribution made during the
14		taxable year to a designated zone organization to the
15		extent that the contribution (i) qualifies as a
16		charitable contribution under subsection (c) of
17		Section 170 of the Internal Revenue Code and (ii)
18		must, by its terms, be used for a project approved by
19		the Department of Commerce and Economic Opportunity
20		under Section 11 of the Illinois Enterprise Zone Act
21		or under Section 10-10 of the River Edge Redevelopment
22		Zone Act. This subparagraph (N) is exempt from the
23		provisions of Section 250;
24		(O) An amount equal to: (i) 85% for taxable years
25		ending on or before December 31, 1992, or, a
26		percentage equal to the percentage allowable under

SB2017 Enrolled - 634 - LRB102 16155 CPF 22006 b
1		Section 243(a)(1) of the Internal Revenue Code of 1986
2		for taxable years ending after December 31, 1992, of
3		the amount by which dividends included in taxable
4		income and received from a corporation that is not
5		created or organized under the laws of the United
6		States or any state or political subdivision thereof,
7		including, for taxable years ending on or after
8		December 31, 1988, dividends received or deemed
9		received or paid or deemed paid under Sections 951
10		through 965 of the Internal Revenue Code, exceed the
11		amount of the modification provided under subparagraph
12		(G) of paragraph (2) of this subsection (b) which is
13		related to such dividends, and including, for taxable
14		years ending on or after December 31, 2008, dividends
15		received from a captive real estate investment trust;
16		plus (ii) 100% of the amount by which dividends,
17		included in taxable income and received, including,
18		for taxable years ending on or after December 31,
19		1988, dividends received or deemed received or paid or
20		deemed paid under Sections 951 through 964 of the
21		Internal Revenue Code and including, for taxable years
22		ending on or after December 31, 2008, dividends
23		received from a captive real estate investment trust,
24		from any such corporation specified in clause (i) that
25		would but for the provisions of Section 1504(b)(3) of
26		the Internal Revenue Code be treated as a member of the

SB2017 Enrolled - 635 - LRB102 16155 CPF 22006 b
1		affiliated group which includes the dividend
2		recipient, exceed the amount of the modification
3		provided under subparagraph (G) of paragraph (2) of
4		this subsection (b) which is related to such
5		dividends. For taxable years ending on or after June
6		30, 2021, (i) for purposes of this subparagraph, the
7		term "dividend" does not include any amount treated as
8		a dividend under Section 1248 of the Internal Revenue
9		Code, and (ii) this subparagraph shall not apply to
10		dividends for which a deduction is allowed under
11		Section 245(a) of the Internal Revenue Code. This
12		subparagraph (O) is exempt from the provisions of
13		Section 250 of this Act;
14		(P) An amount equal to any contribution made to a
15		job training project established pursuant to the Tax
16		Increment Allocation Redevelopment Act;
17		(Q) An amount equal to the amount of the deduction
18		used to compute the federal income tax credit for
19		restoration of substantial amounts held under claim of
20		right for the taxable year pursuant to Section 1341 of
21		the Internal Revenue Code;
22		(R) On and after July 20, 1999, in the case of an
23		attorney-in-fact with respect to whom an interinsurer
24		or a reciprocal insurer has made the election under
25		Section 835 of the Internal Revenue Code, 26 U.S.C.
26		835, an amount equal to the excess, if any, of the

SB2017 Enrolled - 636 - LRB102 16155 CPF 22006 b
1		amounts paid or incurred by that interinsurer or
2		reciprocal insurer in the taxable year to the
3		attorney-in-fact over the deduction allowed to that
4		interinsurer or reciprocal insurer with respect to the
5		attorney-in-fact under Section 835(b) of the Internal
6		Revenue Code for the taxable year; the provisions of
7		this subparagraph are exempt from the provisions of
8		Section 250;
9		(S) For taxable years ending on or after December
10		31, 1997, in the case of a Subchapter S corporation, an
11		amount equal to all amounts of income allocable to a
12		shareholder subject to the Personal Property Tax
13		Replacement Income Tax imposed by subsections (c) and
14		(d) of Section 201 of this Act, including amounts
15		allocable to organizations exempt from federal income
16		tax by reason of Section 501(a) of the Internal
17		Revenue Code. This subparagraph (S) is exempt from the
18		provisions of Section 250;
19		(T) For taxable years 2001 and thereafter, for the
20		taxable year in which the bonus depreciation deduction
21		is taken on the taxpayer's federal income tax return
22		under subsection (k) of Section 168 of the Internal
23		Revenue Code and for each applicable taxable year
24		thereafter, an amount equal to "x", where:
25		(1) "y" equals the amount of the depreciation
26		deduction taken for the taxable year on the

SB2017 Enrolled - 637 - LRB102 16155 CPF 22006 b
1		taxpayer's federal income tax return on property
2		for which the bonus depreciation deduction was
3		taken in any year under subsection (k) of Section
4		168 of the Internal Revenue Code, but not
5		including the bonus depreciation deduction;
6		(2) for taxable years ending on or before
7		December 31, 2005, "x" equals "y" multiplied by 30
8		and then divided by 70 (or "y" multiplied by
9		0.429); and
10		(3) for taxable years ending after December
11		31, 2005:
12		(i) for property on which a bonus
13		depreciation deduction of 30% of the adjusted
14		basis was taken, "x" equals "y" multiplied by
15		30 and then divided by 70 (or "y" multiplied
16		by 0.429); and
17		(ii) for property on which a bonus
18		depreciation deduction of 50% of the adjusted
19		basis was taken, "x" equals "y" multiplied by
20		1.0; .
21		(iii) for property on which a bonus
22		depreciation deduction of 100% of the adjusted
23		basis was taken in a taxable year ending on or
24		after December 31, 2021, "x" equals the
25		depreciation deduction that would be allowed
26		on that property if the taxpayer had made the

SB2017 Enrolled - 638 - LRB102 16155 CPF 22006 b
1		election under Section 168(k)(7) of the
2		Internal Revenue Code to not claim bonus
3		deprecation on that property; and
4		(iv) for property on which a bonus
5		depreciation deduction of a percentage other
6		than 30%, 50% or 100% of the adjusted basis
7		was taken in a taxable year ending on or after
8		December 31, 2021, "x" equals "y" multiplied
9		by 100 times the percentage bonus depreciation
10		on the property (that is, 100(bonus%)) and
11		then divided by 100 times 1 minus the
12		percentage bonus depreciation on the property
13		(that is, 100(1–bonus%)).
14		The aggregate amount deducted under this
15		subparagraph in all taxable years for any one piece of
16		property may not exceed the amount of the bonus
17		depreciation deduction taken on that property on the
18		taxpayer's federal income tax return under subsection
19		(k) of Section 168 of the Internal Revenue Code. This
20		subparagraph (T) is exempt from the provisions of
21		Section 250;
22		(U) If the taxpayer sells, transfers, abandons, or
23		otherwise disposes of property for which the taxpayer
24		was required in any taxable year to make an addition
25		modification under subparagraph (E-10), then an amount
26		equal to that addition modification.

SB2017 Enrolled - 639 - LRB102 16155 CPF 22006 b
1		If the taxpayer continues to own property through
2		the last day of the last tax year for which a
3		subtraction is allowed with respect to that property
4		under subparagraph (T) the taxpayer may claim a
5		depreciation deduction for federal income tax purposes
6		and for which the taxpayer was required in any taxable
7		year to make an addition modification under
8		subparagraph (E-10), then an amount equal to that
9		addition modification.
10		The taxpayer is allowed to take the deduction
11		under this subparagraph only once with respect to any
12		one piece of property.
13		This subparagraph (U) is exempt from the
14		provisions of Section 250;
15		(V) The amount of: (i) any interest income (net of
16		the deductions allocable thereto) taken into account
17		for the taxable year with respect to a transaction
18		with a taxpayer that is required to make an addition
19		modification with respect to such transaction under
20		Section 203(a)(2)(D-17), 203(b)(2)(E-12),
21		203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
22		the amount of such addition modification, (ii) any
23		income from intangible property (net of the deductions
24		allocable thereto) taken into account for the taxable
25		year with respect to a transaction with a taxpayer
26		that is required to make an addition modification with

SB2017 Enrolled - 640 - LRB102 16155 CPF 22006 b
1		respect to such transaction under Section
2		203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
3		203(d)(2)(D-8), but not to exceed the amount of such
4		addition modification, and (iii) any insurance premium
5		income (net of deductions allocable thereto) taken
6		into account for the taxable year with respect to a
7		transaction with a taxpayer that is required to make
8		an addition modification with respect to such
9		transaction under Section 203(a)(2)(D-19), Section
10		203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section
11		203(d)(2)(D-9), but not to exceed the amount of that
12		addition modification. This subparagraph (V) is exempt
13		from the provisions of Section 250;
14		(W) An amount equal to the interest income taken
15		into account for the taxable year (net of the
16		deductions allocable thereto) with respect to
17		transactions with (i) a foreign person who would be a
18		member of the taxpayer's unitary business group but
19		for the fact that the foreign person's business
20		activity outside the United States is 80% or more of
21		that person's total business activity and (ii) for
22		taxable years ending on or after December 31, 2008, to
23		a person who would be a member of the same unitary
24		business group but for the fact that the person is
25		prohibited under Section 1501(a)(27) from being
26		included in the unitary business group because he or

SB2017 Enrolled - 641 - LRB102 16155 CPF 22006 b
1		she is ordinarily required to apportion business
2		income under different subsections of Section 304, but
3		not to exceed the addition modification required to be
4		made for the same taxable year under Section
5		203(b)(2)(E-12) for interest paid, accrued, or
6		incurred, directly or indirectly, to the same person.
7		This subparagraph (W) is exempt from the provisions of
8		Section 250;
9		(X) An amount equal to the income from intangible
10		property taken into account for the taxable year (net
11		of the deductions allocable thereto) with respect to
12		transactions with (i) a foreign person who would be a
13		member of the taxpayer's unitary business group but
14		for the fact that the foreign person's business
15		activity outside the United States is 80% or more of
16		that person's total business activity and (ii) for
17		taxable years ending on or after December 31, 2008, to
18		a person who would be a member of the same unitary
19		business group but for the fact that the person is
20		prohibited under Section 1501(a)(27) from being
21		included in the unitary business group because he or
22		she is ordinarily required to apportion business
23		income under different subsections of Section 304, but
24		not to exceed the addition modification required to be
25		made for the same taxable year under Section
26		203(b)(2)(E-13) for intangible expenses and costs

SB2017 Enrolled - 642 - LRB102 16155 CPF 22006 b
1		paid, accrued, or incurred, directly or indirectly, to
2		the same foreign person. This subparagraph (X) is
3		exempt from the provisions of Section 250;
4		(Y) For taxable years ending on or after December
5		31, 2011, in the case of a taxpayer who was required to
6		add back any insurance premiums under Section
7		203(b)(2)(E-14), such taxpayer may elect to subtract
8		that part of a reimbursement received from the
9		insurance company equal to the amount of the expense
10		or loss (including expenses incurred by the insurance
11		company) that would have been taken into account as a
12		deduction for federal income tax purposes if the
13		expense or loss had been uninsured. If a taxpayer
14		makes the election provided for by this subparagraph
15		(Y), the insurer to which the premiums were paid must
16		add back to income the amount subtracted by the
17		taxpayer pursuant to this subparagraph (Y). This
18		subparagraph (Y) is exempt from the provisions of
19		Section 250; and
20		(Z) The difference between the nondeductible
21		controlled foreign corporation dividends under Section
22		965(e)(3) of the Internal Revenue Code over the
23		taxable income of the taxpayer, computed without
24		regard to Section 965(e)(2)(A) of the Internal Revenue
25		Code, and without regard to any net operating loss
26		deduction. This subparagraph (Z) is exempt from the

SB2017 Enrolled - 643 - LRB102 16155 CPF 22006 b
1		provisions of Section 250.
2		(3) Special rule. For purposes of paragraph (2)(A),
3		"gross income" in the case of a life insurance company,
4		for tax years ending on and after December 31, 1994, and
5		prior to December 31, 2011, shall mean the gross
6		investment income for the taxable year and, for tax years
7		ending on or after December 31, 2011, shall mean all
8		amounts included in life insurance gross income under
9		Section 803(a)(3) of the Internal Revenue Code.
10		(c) Trusts and estates.
11		(1) In general. In the case of a trust or estate, base
12		income means an amount equal to the taxpayer's taxable
13		income for the taxable year as modified by paragraph (2).
14		(2) Modifications. Subject to the provisions of
15		paragraph (3), the taxable income referred to in paragraph
16		(1) shall be modified by adding thereto the sum of the
17		following amounts:
18		(A) An amount equal to all amounts paid or accrued
19		to the taxpayer as interest or dividends during the
20		taxable year to the extent excluded from gross income
21		in the computation of taxable income;
22		(B) In the case of (i) an estate, $600; (ii) a
23		trust which, under its governing instrument, is
24		required to distribute all of its income currently,
25		$300; and (iii) any other trust, $100, but in each such

SB2017 Enrolled - 644 - LRB102 16155 CPF 22006 b
1		case, only to the extent such amount was deducted in
2		the computation of taxable income;
3		(C) An amount equal to the amount of tax imposed by
4		this Act to the extent deducted from gross income in
5		the computation of taxable income for the taxable
6		year;
7		(D) The amount of any net operating loss deduction
8		taken in arriving at taxable income, other than a net
9		operating loss carried forward from a taxable year
10		ending prior to December 31, 1986;
11		(E) For taxable years in which a net operating
12		loss carryback or carryforward from a taxable year
13		ending prior to December 31, 1986 is an element of
14		taxable income under paragraph (1) of subsection (e)
15		or subparagraph (E) of paragraph (2) of subsection
16		(e), the amount by which addition modifications other
17		than those provided by this subparagraph (E) exceeded
18		subtraction modifications in such taxable year, with
19		the following limitations applied in the order that
20		they are listed:
21		(i) the addition modification relating to the
22		net operating loss carried back or forward to the
23		taxable year from any taxable year ending prior to
24		December 31, 1986 shall be reduced by the amount
25		of addition modification under this subparagraph
26		(E) which related to that net operating loss and

SB2017 Enrolled - 645 - LRB102 16155 CPF 22006 b
1		which was taken into account in calculating the
2		base income of an earlier taxable year, and
3		(ii) the addition modification relating to the
4		net operating loss carried back or forward to the
5		taxable year from any taxable year ending prior to
6		December 31, 1986 shall not exceed the amount of
7		such carryback or carryforward;
8		For taxable years in which there is a net
9		operating loss carryback or carryforward from more
10		than one other taxable year ending prior to December
11		31, 1986, the addition modification provided in this
12		subparagraph (E) shall be the sum of the amounts
13		computed independently under the preceding provisions
14		of this subparagraph (E) for each such taxable year;
15		(F) For taxable years ending on or after January
16		1, 1989, an amount equal to the tax deducted pursuant
17		to Section 164 of the Internal Revenue Code if the
18		trust or estate is claiming the same tax for purposes
19		of the Illinois foreign tax credit under Section 601
20		of this Act;
21		(G) An amount equal to the amount of the capital
22		gain deduction allowable under the Internal Revenue
23		Code, to the extent deducted from gross income in the
24		computation of taxable income;
25		(G-5) For taxable years ending after December 31,
26		1997, an amount equal to any eligible remediation

SB2017 Enrolled - 646 - LRB102 16155 CPF 22006 b
1		costs that the trust or estate deducted in computing
2		adjusted gross income and for which the trust or
3		estate claims a credit under subsection (l) of Section
4		201;
5		(G-10) For taxable years 2001 and thereafter, an
6		amount equal to the bonus depreciation deduction taken
7		on the taxpayer's federal income tax return for the
8		taxable year under subsection (k) of Section 168 of
9		the Internal Revenue Code; and
10		(G-11) If the taxpayer sells, transfers, abandons,
11		or otherwise disposes of property for which the
12		taxpayer was required in any taxable year to make an
13		addition modification under subparagraph (G-10), then
14		an amount equal to the aggregate amount of the
15		deductions taken in all taxable years under
16		subparagraph (R) with respect to that property.
17		If the taxpayer continues to own property through
18		the last day of the last tax year for which a
19		subtraction is allowed with respect to that property
20		under subparagraph (R) the taxpayer may claim a
21		depreciation deduction for federal income tax purposes
22		and for which the taxpayer was allowed in any taxable
23		year to make a subtraction modification under
24		subparagraph (R), then an amount equal to that
25		subtraction modification.
26		The taxpayer is required to make the addition

SB2017 Enrolled - 647 - LRB102 16155 CPF 22006 b
1		modification under this subparagraph only once with
2		respect to any one piece of property;
3		(G-12) An amount equal to the amount otherwise
4		allowed as a deduction in computing base income for
5		interest paid, accrued, or incurred, directly or
6		indirectly, (i) for taxable years ending on or after
7		December 31, 2004, to a foreign person who would be a
8		member of the same unitary business group but for the
9		fact that the foreign person's business activity
10		outside the United States is 80% or more of the foreign
11		person's total business activity and (ii) for taxable
12		years ending on or after December 31, 2008, to a person
13		who would be a member of the same unitary business
14		group but for the fact that the person is prohibited
15		under Section 1501(a)(27) from being included in the
16		unitary business group because he or she is ordinarily
17		required to apportion business income under different
18		subsections of Section 304. The addition modification
19		required by this subparagraph shall be reduced to the
20		extent that dividends were included in base income of
21		the unitary group for the same taxable year and
22		received by the taxpayer or by a member of the
23		taxpayer's unitary business group (including amounts
24		included in gross income pursuant to Sections 951
25		through 964 of the Internal Revenue Code and amounts
26		included in gross income under Section 78 of the

SB2017 Enrolled - 648 - LRB102 16155 CPF 22006 b
1		Internal Revenue Code) with respect to the stock of
2		the same person to whom the interest was paid,
3		accrued, or incurred.
4		This paragraph shall not apply to the following:
5		(i) an item of interest paid, accrued, or
6		incurred, directly or indirectly, to a person who
7		is subject in a foreign country or state, other
8		than a state which requires mandatory unitary
9		reporting, to a tax on or measured by net income
10		with respect to such interest; or
11		(ii) an item of interest paid, accrued, or
12		incurred, directly or indirectly, to a person if
13		the taxpayer can establish, based on a
14		preponderance of the evidence, both of the
15		following:
16		(a) the person, during the same taxable
17		year, paid, accrued, or incurred, the interest
18		to a person that is not a related member, and
19		(b) the transaction giving rise to the
20		interest expense between the taxpayer and the
21		person did not have as a principal purpose the
22		avoidance of Illinois income tax, and is paid
23		pursuant to a contract or agreement that
24		reflects an arm's-length interest rate and
25		terms; or
26		(iii) the taxpayer can establish, based on

SB2017 Enrolled - 649 - LRB102 16155 CPF 22006 b
1		clear and convincing evidence, that the interest
2		paid, accrued, or incurred relates to a contract
3		or agreement entered into at arm's-length rates
4		and terms and the principal purpose for the
5		payment is not federal or Illinois tax avoidance;
6		or
7		(iv) an item of interest paid, accrued, or
8		incurred, directly or indirectly, to a person if
9		the taxpayer establishes by clear and convincing
10		evidence that the adjustments are unreasonable; or
11		if the taxpayer and the Director agree in writing
12		to the application or use of an alternative method
13		of apportionment under Section 304(f).
14		Nothing in this subsection shall preclude the
15		Director from making any other adjustment
16		otherwise allowed under Section 404 of this Act
17		for any tax year beginning after the effective
18		date of this amendment provided such adjustment is
19		made pursuant to regulation adopted by the
20		Department and such regulations provide methods
21		and standards by which the Department will utilize
22		its authority under Section 404 of this Act;
23		(G-13) An amount equal to the amount of intangible
24		expenses and costs otherwise allowed as a deduction in
25		computing base income, and that were paid, accrued, or
26		incurred, directly or indirectly, (i) for taxable

SB2017 Enrolled - 650 - LRB102 16155 CPF 22006 b
1		years ending on or after December 31, 2004, to a
2		foreign person who would be a member of the same
3		unitary business group but for the fact that the
4		foreign person's business activity outside the United
5		States is 80% or more of that person's total business
6		activity and (ii) for taxable years ending on or after
7		December 31, 2008, to a person who would be a member of
8		the same unitary business group but for the fact that
9		the person is prohibited under Section 1501(a)(27)
10		from being included in the unitary business group
11		because he or she is ordinarily required to apportion
12		business income under different subsections of Section
13		304. The addition modification required by this
14		subparagraph shall be reduced to the extent that
15		dividends were included in base income of the unitary
16		group for the same taxable year and received by the
17		taxpayer or by a member of the taxpayer's unitary
18		business group (including amounts included in gross
19		income pursuant to Sections 951 through 964 of the
20		Internal Revenue Code and amounts included in gross
21		income under Section 78 of the Internal Revenue Code)
22		with respect to the stock of the same person to whom
23		the intangible expenses and costs were directly or
24		indirectly paid, incurred, or accrued. The preceding
25		sentence shall not apply to the extent that the same
26		dividends caused a reduction to the addition

SB2017 Enrolled - 651 - LRB102 16155 CPF 22006 b
1		modification required under Section 203(c)(2)(G-12) of
2		this Act. As used in this subparagraph, the term
3		"intangible expenses and costs" includes: (1)
4		expenses, losses, and costs for or related to the
5		direct or indirect acquisition, use, maintenance or
6		management, ownership, sale, exchange, or any other
7		disposition of intangible property; (2) losses
8		incurred, directly or indirectly, from factoring
9		transactions or discounting transactions; (3) royalty,
10		patent, technical, and copyright fees; (4) licensing
11		fees; and (5) other similar expenses and costs. For
12		purposes of this subparagraph, "intangible property"
13		includes patents, patent applications, trade names,
14		trademarks, service marks, copyrights, mask works,
15		trade secrets, and similar types of intangible assets.
16		This paragraph shall not apply to the following:
17		(i) any item of intangible expenses or costs
18		paid, accrued, or incurred, directly or
19		indirectly, from a transaction with a person who
20		is subject in a foreign country or state, other
21		than a state which requires mandatory unitary
22		reporting, to a tax on or measured by net income
23		with respect to such item; or
24		(ii) any item of intangible expense or cost
25		paid, accrued, or incurred, directly or
26		indirectly, if the taxpayer can establish, based

SB2017 Enrolled - 652 - LRB102 16155 CPF 22006 b
1		on a preponderance of the evidence, both of the
2		following:
3		(a) the person during the same taxable
4		year paid, accrued, or incurred, the
5		intangible expense or cost to a person that is
6		not a related member, and
7		(b) the transaction giving rise to the
8		intangible expense or cost between the
9		taxpayer and the person did not have as a
10		principal purpose the avoidance of Illinois
11		income tax, and is paid pursuant to a contract
12		or agreement that reflects arm's-length terms;
13		or
14		(iii) any item of intangible expense or cost
15		paid, accrued, or incurred, directly or
16		indirectly, from a transaction with a person if
17		the taxpayer establishes by clear and convincing
18		evidence, that the adjustments are unreasonable;
19		or if the taxpayer and the Director agree in
20		writing to the application or use of an
21		alternative method of apportionment under Section
22		304(f);
23		Nothing in this subsection shall preclude the
24		Director from making any other adjustment
25		otherwise allowed under Section 404 of this Act
26		for any tax year beginning after the effective

SB2017 Enrolled - 653 - LRB102 16155 CPF 22006 b
1		date of this amendment provided such adjustment is
2		made pursuant to regulation adopted by the
3		Department and such regulations provide methods
4		and standards by which the Department will utilize
5		its authority under Section 404 of this Act;
6		(G-14) For taxable years ending on or after
7		December 31, 2008, an amount equal to the amount of
8		insurance premium expenses and costs otherwise allowed
9		as a deduction in computing base income, and that were
10		paid, accrued, or incurred, directly or indirectly, to
11		a person who would be a member of the same unitary
12		business group but for the fact that the person is
13		prohibited under Section 1501(a)(27) from being
14		included in the unitary business group because he or
15		she is ordinarily required to apportion business
16		income under different subsections of Section 304. The
17		addition modification required by this subparagraph
18		shall be reduced to the extent that dividends were
19		included in base income of the unitary group for the
20		same taxable year and received by the taxpayer or by a
21		member of the taxpayer's unitary business group
22		(including amounts included in gross income under
23		Sections 951 through 964 of the Internal Revenue Code
24		and amounts included in gross income under Section 78
25		of the Internal Revenue Code) with respect to the
26		stock of the same person to whom the premiums and costs

SB2017 Enrolled - 654 - LRB102 16155 CPF 22006 b
1		were directly or indirectly paid, incurred, or
2		accrued. The preceding sentence does not apply to the
3		extent that the same dividends caused a reduction to
4		the addition modification required under Section
5		203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this
6		Act;
7		(G-15) An amount equal to the credit allowable to
8		the taxpayer under Section 218(a) of this Act,
9		determined without regard to Section 218(c) of this
10		Act;
11		(G-16) For taxable years ending on or after
12		December 31, 2017, an amount equal to the deduction
13		allowed under Section 199 of the Internal Revenue Code
14		for the taxable year;
15		and by deducting from the total so obtained the sum of the
16		following amounts:
17		(H) An amount equal to all amounts included in
18		such total pursuant to the provisions of Sections
19		402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408
20		of the Internal Revenue Code or included in such total
21		as distributions under the provisions of any
22		retirement or disability plan for employees of any
23		governmental agency or unit, or retirement payments to
24		retired partners, which payments are excluded in
25		computing net earnings from self employment by Section
26		1402 of the Internal Revenue Code and regulations

SB2017 Enrolled - 655 - LRB102 16155 CPF 22006 b
1		adopted pursuant thereto;
2		(I) The valuation limitation amount;
3		(J) An amount equal to the amount of any tax
4		imposed by this Act which was refunded to the taxpayer
5		and included in such total for the taxable year;
6		(K) An amount equal to all amounts included in
7		taxable income as modified by subparagraphs (A), (B),
8		(C), (D), (E), (F) and (G) which are exempt from
9		taxation by this State either by reason of its
10		statutes or Constitution or by reason of the
11		Constitution, treaties or statutes of the United
12		States; provided that, in the case of any statute of
13		this State that exempts income derived from bonds or
14		other obligations from the tax imposed under this Act,
15		the amount exempted shall be the interest net of bond
16		premium amortization;
17		(L) With the exception of any amounts subtracted
18		under subparagraph (K), an amount equal to the sum of
19		all amounts disallowed as deductions by (i) Sections
20		171(a)(2) and 265(a)(2) of the Internal Revenue Code,
21		and all amounts of expenses allocable to interest and
22		disallowed as deductions by Section 265(a)(1) of the
23		Internal Revenue Code; and (ii) for taxable years
24		ending on or after August 13, 1999, Sections
25		171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
26		Internal Revenue Code, plus, (iii) for taxable years

SB2017 Enrolled - 656 - LRB102 16155 CPF 22006 b
1		ending on or after December 31, 2011, Section
2		45G(e)(3) of the Internal Revenue Code and, for
3		taxable years ending on or after December 31, 2008,
4		any amount included in gross income under Section 87
5		of the Internal Revenue Code; the provisions of this
6		subparagraph are exempt from the provisions of Section
7		250;
8		(M) An amount equal to those dividends included in
9		such total which were paid by a corporation which
10		conducts business operations in a River Edge
11		Redevelopment Zone or zones created under the River
12		Edge Redevelopment Zone Act and conducts substantially
13		all of its operations in a River Edge Redevelopment
14		Zone or zones. This subparagraph (M) is exempt from
15		the provisions of Section 250;
16		(N) An amount equal to any contribution made to a
17		job training project established pursuant to the Tax
18		Increment Allocation Redevelopment Act;
19		(O) An amount equal to those dividends included in
20		such total that were paid by a corporation that
21		conducts business operations in a federally designated
22		Foreign Trade Zone or Sub-Zone and that is designated
23		a High Impact Business located in Illinois; provided
24		that dividends eligible for the deduction provided in
25		subparagraph (M) of paragraph (2) of this subsection
26		shall not be eligible for the deduction provided under

SB2017 Enrolled - 657 - LRB102 16155 CPF 22006 b
1		this subparagraph (O);
2		(P) An amount equal to the amount of the deduction
3		used to compute the federal income tax credit for
4		restoration of substantial amounts held under claim of
5		right for the taxable year pursuant to Section 1341 of
6		the Internal Revenue Code;
7		(Q) For taxable year 1999 and thereafter, an
8		amount equal to the amount of any (i) distributions,
9		to the extent includible in gross income for federal
10		income tax purposes, made to the taxpayer because of
11		his or her status as a victim of persecution for racial
12		or religious reasons by Nazi Germany or any other Axis
13		regime or as an heir of the victim and (ii) items of
14		income, to the extent includible in gross income for
15		federal income tax purposes, attributable to, derived
16		from or in any way related to assets stolen from,
17		hidden from, or otherwise lost to a victim of
18		persecution for racial or religious reasons by Nazi
19		Germany or any other Axis regime immediately prior to,
20		during, and immediately after World War II, including,
21		but not limited to, interest on the proceeds
22		receivable as insurance under policies issued to a
23		victim of persecution for racial or religious reasons
24		by Nazi Germany or any other Axis regime by European
25		insurance companies immediately prior to and during
26		World War II; provided, however, this subtraction from

SB2017 Enrolled - 658 - LRB102 16155 CPF 22006 b
1		federal adjusted gross income does not apply to assets
2		acquired with such assets or with the proceeds from
3		the sale of such assets; provided, further, this
4		paragraph shall only apply to a taxpayer who was the
5		first recipient of such assets after their recovery
6		and who is a victim of persecution for racial or
7		religious reasons by Nazi Germany or any other Axis
8		regime or as an heir of the victim. The amount of and
9		the eligibility for any public assistance, benefit, or
10		similar entitlement is not affected by the inclusion
11		of items (i) and (ii) of this paragraph in gross income
12		for federal income tax purposes. This paragraph is
13		exempt from the provisions of Section 250;
14		(R) For taxable years 2001 and thereafter, for the
15		taxable year in which the bonus depreciation deduction
16		is taken on the taxpayer's federal income tax return
17		under subsection (k) of Section 168 of the Internal
18		Revenue Code and for each applicable taxable year
19		thereafter, an amount equal to "x", where:
20		(1) "y" equals the amount of the depreciation
21		deduction taken for the taxable year on the
22		taxpayer's federal income tax return on property
23		for which the bonus depreciation deduction was
24		taken in any year under subsection (k) of Section
25		168 of the Internal Revenue Code, but not
26		including the bonus depreciation deduction;

SB2017 Enrolled - 659 - LRB102 16155 CPF 22006 b
1		(2) for taxable years ending on or before
2		December 31, 2005, "x" equals "y" multiplied by 30
3		and then divided by 70 (or "y" multiplied by
4		0.429); and
5		(3) for taxable years ending after December
6		31, 2005:
7		(i) for property on which a bonus
8		depreciation deduction of 30% of the adjusted
9		basis was taken, "x" equals "y" multiplied by
10		30 and then divided by 70 (or "y" multiplied
11		by 0.429); and
12		(ii) for property on which a bonus
13		depreciation deduction of 50% of the adjusted
14		basis was taken, "x" equals "y" multiplied by
15		1.0; .
16		(iii) for property on which a bonus
17		depreciation deduction of 100% of the adjusted
18		basis was taken in a taxable year ending on or
19		after December 31, 2021, "x" equals the
20		depreciation deduction that would be allowed
21		on that property if the taxpayer had made the
22		election under Section 168(k)(7) of the
23		Internal Revenue Code to not claim bonus
24		deprecation on that property; and
25		(iv) for property on which a bonus
26		depreciation deduction of a percentage other

SB2017 Enrolled - 660 - LRB102 16155 CPF 22006 b
1		than 30%, 50% or 100% of the adjusted basis
2		was taken in a taxable year ending on or after
3		December 31, 2021, "x" equals "y" multiplied
4		by 100 times the percentage bonus depreciation
5		on the property (that is, 100(bonus%)) and
6		then divided by 100 times 1 minus the
7		percentage bonus depreciation on the property
8		(that is, 100(1–bonus%)).
9		The aggregate amount deducted under this
10		subparagraph in all taxable years for any one piece of
11		property may not exceed the amount of the bonus
12		depreciation deduction taken on that property on the
13		taxpayer's federal income tax return under subsection
14		(k) of Section 168 of the Internal Revenue Code. This
15		subparagraph (R) is exempt from the provisions of
16		Section 250;
17		(S) If the taxpayer sells, transfers, abandons, or
18		otherwise disposes of property for which the taxpayer
19		was required in any taxable year to make an addition
20		modification under subparagraph (G-10), then an amount
21		equal to that addition modification.
22		If the taxpayer continues to own property through
23		the last day of the last tax year for which a
24		subtraction is allowed with respect to that property
25		under subparagraph (R) the taxpayer may claim a
26		depreciation deduction for federal income tax purposes

SB2017 Enrolled - 661 - LRB102 16155 CPF 22006 b
1		and for which the taxpayer was required in any taxable
2		year to make an addition modification under
3		subparagraph (G-10), then an amount equal to that
4		addition modification.
5		The taxpayer is allowed to take the deduction
6		under this subparagraph only once with respect to any
7		one piece of property.
8		This subparagraph (S) is exempt from the
9		provisions of Section 250;
10		(T) The amount of (i) any interest income (net of
11		the deductions allocable thereto) taken into account
12		for the taxable year with respect to a transaction
13		with a taxpayer that is required to make an addition
14		modification with respect to such transaction under
15		Section 203(a)(2)(D-17), 203(b)(2)(E-12),
16		203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
17		the amount of such addition modification and (ii) any
18		income from intangible property (net of the deductions
19		allocable thereto) taken into account for the taxable
20		year with respect to a transaction with a taxpayer
21		that is required to make an addition modification with
22		respect to such transaction under Section
23		203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
24		203(d)(2)(D-8), but not to exceed the amount of such
25		addition modification. This subparagraph (T) is exempt
26		from the provisions of Section 250;

SB2017 Enrolled - 662 - LRB102 16155 CPF 22006 b
1		(U) An amount equal to the interest income taken
2		into account for the taxable year (net of the
3		deductions allocable thereto) with respect to
4		transactions with (i) a foreign person who would be a
5		member of the taxpayer's unitary business group but
6		for the fact the foreign person's business activity
7		outside the United States is 80% or more of that
8		person's total business activity and (ii) for taxable
9		years ending on or after December 31, 2008, to a person
10		who would be a member of the same unitary business
11		group but for the fact that the person is prohibited
12		under Section 1501(a)(27) from being included in the
13		unitary business group because he or she is ordinarily
14		required to apportion business income under different
15		subsections of Section 304, but not to exceed the
16		addition modification required to be made for the same
17		taxable year under Section 203(c)(2)(G-12) for
18		interest paid, accrued, or incurred, directly or
19		indirectly, to the same person. This subparagraph (U)
20		is exempt from the provisions of Section 250;
21		(V) An amount equal to the income from intangible
22		property taken into account for the taxable year (net
23		of the deductions allocable thereto) with respect to
24		transactions with (i) a foreign person who would be a
25		member of the taxpayer's unitary business group but
26		for the fact that the foreign person's business

SB2017 Enrolled - 663 - LRB102 16155 CPF 22006 b
1		activity outside the United States is 80% or more of
2		that person's total business activity and (ii) for
3		taxable years ending on or after December 31, 2008, to
4		a person who would be a member of the same unitary
5		business group but for the fact that the person is
6		prohibited under Section 1501(a)(27) from being
7		included in the unitary business group because he or
8		she is ordinarily required to apportion business
9		income under different subsections of Section 304, but
10		not to exceed the addition modification required to be
11		made for the same taxable year under Section
12		203(c)(2)(G-13) for intangible expenses and costs
13		paid, accrued, or incurred, directly or indirectly, to
14		the same foreign person. This subparagraph (V) is
15		exempt from the provisions of Section 250;
16		(W) in the case of an estate, an amount equal to
17		all amounts included in such total pursuant to the
18		provisions of Section 111 of the Internal Revenue Code
19		as a recovery of items previously deducted by the
20		decedent from adjusted gross income in the computation
21		of taxable income. This subparagraph (W) is exempt
22		from Section 250;
23		(X) an amount equal to the refund included in such
24		total of any tax deducted for federal income tax
25		purposes, to the extent that deduction was added back
26		under subparagraph (F). This subparagraph (X) is

SB2017 Enrolled - 664 - LRB102 16155 CPF 22006 b
1		exempt from the provisions of Section 250;
2		(Y) For taxable years ending on or after December
3		31, 2011, in the case of a taxpayer who was required to
4		add back any insurance premiums under Section
5		203(c)(2)(G-14), such taxpayer may elect to subtract
6		that part of a reimbursement received from the
7		insurance company equal to the amount of the expense
8		or loss (including expenses incurred by the insurance
9		company) that would have been taken into account as a
10		deduction for federal income tax purposes if the
11		expense or loss had been uninsured. If a taxpayer
12		makes the election provided for by this subparagraph
13		(Y), the insurer to which the premiums were paid must
14		add back to income the amount subtracted by the
15		taxpayer pursuant to this subparagraph (Y). This
16		subparagraph (Y) is exempt from the provisions of
17		Section 250; and
18		(Z) For taxable years beginning after December 31,
19		2018 and before January 1, 2026, the amount of excess
20		business loss of the taxpayer disallowed as a
21		deduction by Section 461(l)(1)(B) of the Internal
22		Revenue Code.
23		(3) Limitation. The amount of any modification
24		otherwise required under this subsection shall, under
25		regulations prescribed by the Department, be adjusted by
26		any amounts included therein which were properly paid,

SB2017 Enrolled - 665 - LRB102 16155 CPF 22006 b
1		credited, or required to be distributed, or permanently
2		set aside for charitable purposes pursuant to Internal
3		Revenue Code Section 642(c) during the taxable year.
4		(d) Partnerships.
5		(1) In general. In the case of a partnership, base
6		income means an amount equal to the taxpayer's taxable
7		income for the taxable year as modified by paragraph (2).
8		(2) Modifications. The taxable income referred to in
9		paragraph (1) shall be modified by adding thereto the sum
10		of the following amounts:
11		(A) An amount equal to all amounts paid or accrued
12		to the taxpayer as interest or dividends during the
13		taxable year to the extent excluded from gross income
14		in the computation of taxable income;
15		(B) An amount equal to the amount of tax imposed by
16		this Act to the extent deducted from gross income for
17		the taxable year;
18		(C) The amount of deductions allowed to the
19		partnership pursuant to Section 707 (c) of the
20		Internal Revenue Code in calculating its taxable
21		income;
22		(D) An amount equal to the amount of the capital
23		gain deduction allowable under the Internal Revenue
24		Code, to the extent deducted from gross income in the
25		computation of taxable income;

SB2017 Enrolled - 666 - LRB102 16155 CPF 22006 b
1		(D-5) For taxable years 2001 and thereafter, an
2		amount equal to the bonus depreciation deduction taken
3		on the taxpayer's federal income tax return for the
4		taxable year under subsection (k) of Section 168 of
5		the Internal Revenue Code;
6		(D-6) If the taxpayer sells, transfers, abandons,
7		or otherwise disposes of property for which the
8		taxpayer was required in any taxable year to make an
9		addition modification under subparagraph (D-5), then
10		an amount equal to the aggregate amount of the
11		deductions taken in all taxable years under
12		subparagraph (O) with respect to that property.
13		If the taxpayer continues to own property through
14		the last day of the last tax year for which a
15		subtraction is allowed with respect to that property
16		under subparagraph (O) the taxpayer may claim a
17		depreciation deduction for federal income tax purposes
18		and for which the taxpayer was allowed in any taxable
19		year to make a subtraction modification under
20		subparagraph (O), then an amount equal to that
21		subtraction modification.
22		The taxpayer is required to make the addition
23		modification under this subparagraph only once with
24		respect to any one piece of property;
25		(D-7) An amount equal to the amount otherwise
26		allowed as a deduction in computing base income for

SB2017 Enrolled - 667 - LRB102 16155 CPF 22006 b
1		interest paid, accrued, or incurred, directly or
2		indirectly, (i) for taxable years ending on or after
3		December 31, 2004, to a foreign person who would be a
4		member of the same unitary business group but for the
5		fact the foreign person's business activity outside
6		the United States is 80% or more of the foreign
7		person's total business activity and (ii) for taxable
8		years ending on or after December 31, 2008, to a person
9		who would be a member of the same unitary business
10		group but for the fact that the person is prohibited
11		under Section 1501(a)(27) from being included in the
12		unitary business group because he or she is ordinarily
13		required to apportion business income under different
14		subsections of Section 304. The addition modification
15		required by this subparagraph shall be reduced to the
16		extent that dividends were included in base income of
17		the unitary group for the same taxable year and
18		received by the taxpayer or by a member of the
19		taxpayer's unitary business group (including amounts
20		included in gross income pursuant to Sections 951
21		through 964 of the Internal Revenue Code and amounts
22		included in gross income under Section 78 of the
23		Internal Revenue Code) with respect to the stock of
24		the same person to whom the interest was paid,
25		accrued, or incurred.
26		This paragraph shall not apply to the following:

SB2017 Enrolled - 668 - LRB102 16155 CPF 22006 b
1		(i) an item of interest paid, accrued, or
2		incurred, directly or indirectly, to a person who
3		is subject in a foreign country or state, other
4		than a state which requires mandatory unitary
5		reporting, to a tax on or measured by net income
6		with respect to such interest; or
7		(ii) an item of interest paid, accrued, or
8		incurred, directly or indirectly, to a person if
9		the taxpayer can establish, based on a
10		preponderance of the evidence, both of the
11		following:
12		(a) the person, during the same taxable
13		year, paid, accrued, or incurred, the interest
14		to a person that is not a related member, and
15		(b) the transaction giving rise to the
16		interest expense between the taxpayer and the
17		person did not have as a principal purpose the
18		avoidance of Illinois income tax, and is paid
19		pursuant to a contract or agreement that
20		reflects an arm's-length interest rate and
21		terms; or
22		(iii) the taxpayer can establish, based on
23		clear and convincing evidence, that the interest
24		paid, accrued, or incurred relates to a contract
25		or agreement entered into at arm's-length rates
26		and terms and the principal purpose for the

SB2017 Enrolled - 669 - LRB102 16155 CPF 22006 b
1		payment is not federal or Illinois tax avoidance;
2		or
3		(iv) an item of interest paid, accrued, or
4		incurred, directly or indirectly, to a person if
5		the taxpayer establishes by clear and convincing
6		evidence that the adjustments are unreasonable; or
7		if the taxpayer and the Director agree in writing
8		to the application or use of an alternative method
9		of apportionment under Section 304(f).
10		Nothing in this subsection shall preclude the
11		Director from making any other adjustment
12		otherwise allowed under Section 404 of this Act
13		for any tax year beginning after the effective
14		date of this amendment provided such adjustment is
15		made pursuant to regulation adopted by the
16		Department and such regulations provide methods
17		and standards by which the Department will utilize
18		its authority under Section 404 of this Act; and
19		(D-8) An amount equal to the amount of intangible
20		expenses and costs otherwise allowed as a deduction in
21		computing base income, and that were paid, accrued, or
22		incurred, directly or indirectly, (i) for taxable
23		years ending on or after December 31, 2004, to a
24		foreign person who would be a member of the same
25		unitary business group but for the fact that the
26		foreign person's business activity outside the United

SB2017 Enrolled - 670 - LRB102 16155 CPF 22006 b
1		States is 80% or more of that person's total business
2		activity and (ii) for taxable years ending on or after
3		December 31, 2008, to a person who would be a member of
4		the same unitary business group but for the fact that
5		the person is prohibited under Section 1501(a)(27)
6		from being included in the unitary business group
7		because he or she is ordinarily required to apportion
8		business income under different subsections of Section
9		304. The addition modification required by this
10		subparagraph shall be reduced to the extent that
11		dividends were included in base income of the unitary
12		group for the same taxable year and received by the
13		taxpayer or by a member of the taxpayer's unitary
14		business group (including amounts included in gross
15		income pursuant to Sections 951 through 964 of the
16		Internal Revenue Code and amounts included in gross
17		income under Section 78 of the Internal Revenue Code)
18		with respect to the stock of the same person to whom
19		the intangible expenses and costs were directly or
20		indirectly paid, incurred or accrued. The preceding
21		sentence shall not apply to the extent that the same
22		dividends caused a reduction to the addition
23		modification required under Section 203(d)(2)(D-7) of
24		this Act. As used in this subparagraph, the term
25		"intangible expenses and costs" includes (1) expenses,
26		losses, and costs for, or related to, the direct or

SB2017 Enrolled - 671 - LRB102 16155 CPF 22006 b
1		indirect acquisition, use, maintenance or management,
2		ownership, sale, exchange, or any other disposition of
3		intangible property; (2) losses incurred, directly or
4		indirectly, from factoring transactions or discounting
5		transactions; (3) royalty, patent, technical, and
6		copyright fees; (4) licensing fees; and (5) other
7		similar expenses and costs. For purposes of this
8		subparagraph, "intangible property" includes patents,
9		patent applications, trade names, trademarks, service
10		marks, copyrights, mask works, trade secrets, and
11		similar types of intangible assets;
12		This paragraph shall not apply to the following:
13		(i) any item of intangible expenses or costs
14		paid, accrued, or incurred, directly or
15		indirectly, from a transaction with a person who
16		is subject in a foreign country or state, other
17		than a state which requires mandatory unitary
18		reporting, to a tax on or measured by net income
19		with respect to such item; or
20		(ii) any item of intangible expense or cost
21		paid, accrued, or incurred, directly or
22		indirectly, if the taxpayer can establish, based
23		on a preponderance of the evidence, both of the
24		following:
25		(a) the person during the same taxable
26		year paid, accrued, or incurred, the

SB2017 Enrolled - 672 - LRB102 16155 CPF 22006 b
1		intangible expense or cost to a person that is
2		not a related member, and
3		(b) the transaction giving rise to the
4		intangible expense or cost between the
5		taxpayer and the person did not have as a
6		principal purpose the avoidance of Illinois
7		income tax, and is paid pursuant to a contract
8		or agreement that reflects arm's-length terms;
9		or
10		(iii) any item of intangible expense or cost
11		paid, accrued, or incurred, directly or
12		indirectly, from a transaction with a person if
13		the taxpayer establishes by clear and convincing
14		evidence, that the adjustments are unreasonable;
15		or if the taxpayer and the Director agree in
16		writing to the application or use of an
17		alternative method of apportionment under Section
18		304(f);
19		Nothing in this subsection shall preclude the
20		Director from making any other adjustment
21		otherwise allowed under Section 404 of this Act
22		for any tax year beginning after the effective
23		date of this amendment provided such adjustment is
24		made pursuant to regulation adopted by the
25		Department and such regulations provide methods
26		and standards by which the Department will utilize

SB2017 Enrolled - 673 - LRB102 16155 CPF 22006 b
1		its authority under Section 404 of this Act;
2		(D-9) For taxable years ending on or after
3		December 31, 2008, an amount equal to the amount of
4		insurance premium expenses and costs otherwise allowed
5		as a deduction in computing base income, and that were
6		paid, accrued, or incurred, directly or indirectly, to
7		a person who would be a member of the same unitary
8		business group but for the fact that the person is
9		prohibited under Section 1501(a)(27) from being
10		included in the unitary business group because he or
11		she is ordinarily required to apportion business
12		income under different subsections of Section 304. The
13		addition modification required by this subparagraph
14		shall be reduced to the extent that dividends were
15		included in base income of the unitary group for the
16		same taxable year and received by the taxpayer or by a
17		member of the taxpayer's unitary business group
18		(including amounts included in gross income under
19		Sections 951 through 964 of the Internal Revenue Code
20		and amounts included in gross income under Section 78
21		of the Internal Revenue Code) with respect to the
22		stock of the same person to whom the premiums and costs
23		were directly or indirectly paid, incurred, or
24		accrued. The preceding sentence does not apply to the
25		extent that the same dividends caused a reduction to
26		the addition modification required under Section

SB2017 Enrolled - 674 - LRB102 16155 CPF 22006 b
1		203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act;
2		(D-10) An amount equal to the credit allowable to
3		the taxpayer under Section 218(a) of this Act,
4		determined without regard to Section 218(c) of this
5		Act;
6		(D-11) For taxable years ending on or after
7		December 31, 2017, an amount equal to the deduction
8		allowed under Section 199 of the Internal Revenue Code
9		for the taxable year;
10		and by deducting from the total so obtained the following
11		amounts:
12		(E) The valuation limitation amount;
13		(F) An amount equal to the amount of any tax
14		imposed by this Act which was refunded to the taxpayer
15		and included in such total for the taxable year;
16		(G) An amount equal to all amounts included in
17		taxable income as modified by subparagraphs (A), (B),
18		(C) and (D) which are exempt from taxation by this
19		State either by reason of its statutes or Constitution
20		or by reason of the Constitution, treaties or statutes
21		of the United States; provided that, in the case of any
22		statute of this State that exempts income derived from
23		bonds or other obligations from the tax imposed under
24		this Act, the amount exempted shall be the interest
25		net of bond premium amortization;
26		(H) Any income of the partnership which

SB2017 Enrolled - 675 - LRB102 16155 CPF 22006 b
1		constitutes personal service income as defined in
2		Section 1348(b)(1) of the Internal Revenue Code (as in
3		effect December 31, 1981) or a reasonable allowance
4		for compensation paid or accrued for services rendered
5		by partners to the partnership, whichever is greater;
6		this subparagraph (H) is exempt from the provisions of
7		Section 250;
8		(I) An amount equal to all amounts of income
9		distributable to an entity subject to the Personal
10		Property Tax Replacement Income Tax imposed by
11		subsections (c) and (d) of Section 201 of this Act
12		including amounts distributable to organizations
13		exempt from federal income tax by reason of Section
14		501(a) of the Internal Revenue Code; this subparagraph
15		(I) is exempt from the provisions of Section 250;
16		(J) With the exception of any amounts subtracted
17		under subparagraph (G), an amount equal to the sum of
18		all amounts disallowed as deductions by (i) Sections
19		171(a)(2), and 265(a)(2) of the Internal Revenue Code,
20		and all amounts of expenses allocable to interest and
21		disallowed as deductions by Section 265(a)(1) of the
22		Internal Revenue Code; and (ii) for taxable years
23		ending on or after August 13, 1999, Sections
24		171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
25		Internal Revenue Code, plus, (iii) for taxable years
26		ending on or after December 31, 2011, Section

SB2017 Enrolled - 676 - LRB102 16155 CPF 22006 b
1		45G(e)(3) of the Internal Revenue Code and, for
2		taxable years ending on or after December 31, 2008,
3		any amount included in gross income under Section 87
4		of the Internal Revenue Code; the provisions of this
5		subparagraph are exempt from the provisions of Section
6		250;
7		(K) An amount equal to those dividends included in
8		such total which were paid by a corporation which
9		conducts business operations in a River Edge
10		Redevelopment Zone or zones created under the River
11		Edge Redevelopment Zone Act and conducts substantially
12		all of its operations from a River Edge Redevelopment
13		Zone or zones. This subparagraph (K) is exempt from
14		the provisions of Section 250;
15		(L) An amount equal to any contribution made to a
16		job training project established pursuant to the Real
17		Property Tax Increment Allocation Redevelopment Act;
18		(M) An amount equal to those dividends included in
19		such total that were paid by a corporation that
20		conducts business operations in a federally designated
21		Foreign Trade Zone or Sub-Zone and that is designated
22		a High Impact Business located in Illinois; provided
23		that dividends eligible for the deduction provided in
24		subparagraph (K) of paragraph (2) of this subsection
25		shall not be eligible for the deduction provided under
26		this subparagraph (M);

SB2017 Enrolled - 677 - LRB102 16155 CPF 22006 b
1		(N) An amount equal to the amount of the deduction
2		used to compute the federal income tax credit for
3		restoration of substantial amounts held under claim of
4		right for the taxable year pursuant to Section 1341 of
5		the Internal Revenue Code;
6		(O) For taxable years 2001 and thereafter, for the
7		taxable year in which the bonus depreciation deduction
8		is taken on the taxpayer's federal income tax return
9		under subsection (k) of Section 168 of the Internal
10		Revenue Code and for each applicable taxable year
11		thereafter, an amount equal to "x", where:
12		(1) "y" equals the amount of the depreciation
13		deduction taken for the taxable year on the
14		taxpayer's federal income tax return on property
15		for which the bonus depreciation deduction was
16		taken in any year under subsection (k) of Section
17		168 of the Internal Revenue Code, but not
18		including the bonus depreciation deduction;
19		(2) for taxable years ending on or before
20		December 31, 2005, "x" equals "y" multiplied by 30
21		and then divided by 70 (or "y" multiplied by
22		0.429); and
23		(3) for taxable years ending after December
24		31, 2005:
25		(i) for property on which a bonus
26		depreciation deduction of 30% of the adjusted

SB2017 Enrolled - 678 - LRB102 16155 CPF 22006 b
1		basis was taken, "x" equals "y" multiplied by
2		30 and then divided by 70 (or "y" multiplied
3		by 0.429); and
4		(ii) for property on which a bonus
5		depreciation deduction of 50% of the adjusted
6		basis was taken, "x" equals "y" multiplied by
7		1.0; .
8		(iii) for property on which a bonus
9		depreciation deduction of 100% of the adjusted
10		basis was taken in a taxable year ending on or
11		after December 31, 2021, "x" equals the
12		depreciation deduction that would be allowed
13		on that property if the taxpayer had made the
14		election under Section 168(k)(7) of the
15		Internal Revenue Code to not claim bonus
16		deprecation on that property; and
17		(iv) for property on which a bonus
18		depreciation deduction of a percentage other
19		than 30%, 50% or 100% of the adjusted basis
20		was taken in a taxable year ending on or after
21		December 31, 2021, "x" equals "y" multiplied
22		by 100 times the percentage bonus depreciation
23		on the property (that is, 100(bonus%)) and
24		then divided by 100 times 1 minus the
25		percentage bonus depreciation on the property
26		(that is, 100(1–bonus%)).

SB2017 Enrolled - 679 - LRB102 16155 CPF 22006 b
1		The aggregate amount deducted under this
2		subparagraph in all taxable years for any one piece of
3		property may not exceed the amount of the bonus
4		depreciation deduction taken on that property on the
5		taxpayer's federal income tax return under subsection
6		(k) of Section 168 of the Internal Revenue Code. This
7		subparagraph (O) is exempt from the provisions of
8		Section 250;
9		(P) If the taxpayer sells, transfers, abandons, or
10		otherwise disposes of property for which the taxpayer
11		was required in any taxable year to make an addition
12		modification under subparagraph (D-5), then an amount
13		equal to that addition modification.
14		If the taxpayer continues to own property through
15		the last day of the last tax year for which a
16		subtraction is allowed with respect to that property
17		under subparagraph (O) the taxpayer may claim a
18		depreciation deduction for federal income tax purposes
19		and for which the taxpayer was required in any taxable
20		year to make an addition modification under
21		subparagraph (D-5), then an amount equal to that
22		addition modification.
23		The taxpayer is allowed to take the deduction
24		under this subparagraph only once with respect to any
25		one piece of property.
26		This subparagraph (P) is exempt from the

SB2017 Enrolled - 680 - LRB102 16155 CPF 22006 b
1		provisions of Section 250;
2		(Q) The amount of (i) any interest income (net of
3		the deductions allocable thereto) taken into account
4		for the taxable year with respect to a transaction
5		with a taxpayer that is required to make an addition
6		modification with respect to such transaction under
7		Section 203(a)(2)(D-17), 203(b)(2)(E-12),
8		203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
9		the amount of such addition modification and (ii) any
10		income from intangible property (net of the deductions
11		allocable thereto) taken into account for the taxable
12		year with respect to a transaction with a taxpayer
13		that is required to make an addition modification with
14		respect to such transaction under Section
15		203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
16		203(d)(2)(D-8), but not to exceed the amount of such
17		addition modification. This subparagraph (Q) is exempt
18		from Section 250;
19		(R) An amount equal to the interest income taken
20		into account for the taxable year (net of the
21		deductions allocable thereto) with respect to
22		transactions with (i) a foreign person who would be a
23		member of the taxpayer's unitary business group but
24		for the fact that the foreign person's business
25		activity outside the United States is 80% or more of
26		that person's total business activity and (ii) for

SB2017 Enrolled - 681 - LRB102 16155 CPF 22006 b
1		taxable years ending on or after December 31, 2008, to
2		a person who would be a member of the same unitary
3		business group but for the fact that the person is
4		prohibited under Section 1501(a)(27) from being
5		included in the unitary business group because he or
6		she is ordinarily required to apportion business
7		income under different subsections of Section 304, but
8		not to exceed the addition modification required to be
9		made for the same taxable year under Section
10		203(d)(2)(D-7) for interest paid, accrued, or
11		incurred, directly or indirectly, to the same person.
12		This subparagraph (R) is exempt from Section 250;
13		(S) An amount equal to the income from intangible
14		property taken into account for the taxable year (net
15		of the deductions allocable thereto) with respect to
16		transactions with (i) a foreign person who would be a
17		member of the taxpayer's unitary business group but
18		for the fact that the foreign person's business
19		activity outside the United States is 80% or more of
20		that person's total business activity and (ii) for
21		taxable years ending on or after December 31, 2008, to
22		a person who would be a member of the same unitary
23		business group but for the fact that the person is
24		prohibited under Section 1501(a)(27) from being
25		included in the unitary business group because he or
26		she is ordinarily required to apportion business

SB2017 Enrolled - 682 - LRB102 16155 CPF 22006 b
1		income under different subsections of Section 304, but
2		not to exceed the addition modification required to be
3		made for the same taxable year under Section
4		203(d)(2)(D-8) for intangible expenses and costs paid,
5		accrued, or incurred, directly or indirectly, to the
6		same person. This subparagraph (S) is exempt from
7		Section 250; and
8		(T) For taxable years ending on or after December
9		31, 2011, in the case of a taxpayer who was required to
10		add back any insurance premiums under Section
11		203(d)(2)(D-9), such taxpayer may elect to subtract
12		that part of a reimbursement received from the
13		insurance company equal to the amount of the expense
14		or loss (including expenses incurred by the insurance
15		company) that would have been taken into account as a
16		deduction for federal income tax purposes if the
17		expense or loss had been uninsured. If a taxpayer
18		makes the election provided for by this subparagraph
19		(T), the insurer to which the premiums were paid must
20		add back to income the amount subtracted by the
21		taxpayer pursuant to this subparagraph (T). This
22		subparagraph (T) is exempt from the provisions of
23		Section 250.
24		(e) Gross income; adjusted gross income; taxable income.
25		(1) In general. Subject to the provisions of paragraph

SB2017 Enrolled - 683 - LRB102 16155 CPF 22006 b
1		(2) and subsection (b)(3), for purposes of this Section
2		and Section 803(e), a taxpayer's gross income, adjusted
3		gross income, or taxable income for the taxable year shall
4		mean the amount of gross income, adjusted gross income or
5		taxable income properly reportable for federal income tax
6		purposes for the taxable year under the provisions of the
7		Internal Revenue Code. Taxable income may be less than
8		zero. However, for taxable years ending on or after
9		December 31, 1986, net operating loss carryforwards from
10		taxable years ending prior to December 31, 1986, may not
11		exceed the sum of federal taxable income for the taxable
12		year before net operating loss deduction, plus the excess
13		of addition modifications over subtraction modifications
14		for the taxable year. For taxable years ending prior to
15		December 31, 1986, taxable income may never be an amount
16		in excess of the net operating loss for the taxable year as
17		defined in subsections (c) and (d) of Section 172 of the
18		Internal Revenue Code, provided that when taxable income
19		of a corporation (other than a Subchapter S corporation),
20		trust, or estate is less than zero and addition
21		modifications, other than those provided by subparagraph
22		(E) of paragraph (2) of subsection (b) for corporations or
23		subparagraph (E) of paragraph (2) of subsection (c) for
24		trusts and estates, exceed subtraction modifications, an
25		addition modification must be made under those
26		subparagraphs for any other taxable year to which the

SB2017 Enrolled - 684 - LRB102 16155 CPF 22006 b
1		taxable income less than zero (net operating loss) is
2		applied under Section 172 of the Internal Revenue Code or
3		under subparagraph (E) of paragraph (2) of this subsection
4		(e) applied in conjunction with Section 172 of the
5		Internal Revenue Code.
6		(2) Special rule. For purposes of paragraph (1) of
7		this subsection, the taxable income properly reportable
8		for federal income tax purposes shall mean:
9		(A) Certain life insurance companies. In the case
10		of a life insurance company subject to the tax imposed
11		by Section 801 of the Internal Revenue Code, life
12		insurance company taxable income, plus the amount of
13		distribution from pre-1984 policyholder surplus
14		accounts as calculated under Section 815a of the
15		Internal Revenue Code;
16		(B) Certain other insurance companies. In the case
17		of mutual insurance companies subject to the tax
18		imposed by Section 831 of the Internal Revenue Code,
19		insurance company taxable income;
20		(C) Regulated investment companies. In the case of
21		a regulated investment company subject to the tax
22		imposed by Section 852 of the Internal Revenue Code,
23		investment company taxable income;
24		(D) Real estate investment trusts. In the case of
25		a real estate investment trust subject to the tax
26		imposed by Section 857 of the Internal Revenue Code,

SB2017 Enrolled - 685 - LRB102 16155 CPF 22006 b
1		real estate investment trust taxable income;
2		(E) Consolidated corporations. In the case of a
3		corporation which is a member of an affiliated group
4		of corporations filing a consolidated income tax
5		return for the taxable year for federal income tax
6		purposes, taxable income determined as if such
7		corporation had filed a separate return for federal
8		income tax purposes for the taxable year and each
9		preceding taxable year for which it was a member of an
10		affiliated group. For purposes of this subparagraph,
11		the taxpayer's separate taxable income shall be
12		determined as if the election provided by Section
13		243(b)(2) of the Internal Revenue Code had been in
14		effect for all such years;
15		(F) Cooperatives. In the case of a cooperative
16		corporation or association, the taxable income of such
17		organization determined in accordance with the
18		provisions of Section 1381 through 1388 of the
19		Internal Revenue Code, but without regard to the
20		prohibition against offsetting losses from patronage
21		activities against income from nonpatronage
22		activities; except that a cooperative corporation or
23		association may make an election to follow its federal
24		income tax treatment of patronage losses and
25		nonpatronage losses. In the event such election is
26		made, such losses shall be computed and carried over

SB2017 Enrolled - 686 - LRB102 16155 CPF 22006 b
1		in a manner consistent with subsection (a) of Section
2		207 of this Act and apportioned by the apportionment
3		factor reported by the cooperative on its Illinois
4		income tax return filed for the taxable year in which
5		the losses are incurred. The election shall be
6		effective for all taxable years with original returns
7		due on or after the date of the election. In addition,
8		the cooperative may file an amended return or returns,
9		as allowed under this Act, to provide that the
10		election shall be effective for losses incurred or
11		carried forward for taxable years occurring prior to
12		the date of the election. Once made, the election may
13		only be revoked upon approval of the Director. The
14		Department shall adopt rules setting forth
15		requirements for documenting the elections and any
16		resulting Illinois net loss and the standards to be
17		used by the Director in evaluating requests to revoke
18		elections. Public Act 96-932 is declaratory of
19		existing law;
20		(G) Subchapter S corporations. In the case of: (i)
21		a Subchapter S corporation for which there is in
22		effect an election for the taxable year under Section
23		1362 of the Internal Revenue Code, the taxable income
24		of such corporation determined in accordance with
25		Section 1363(b) of the Internal Revenue Code, except
26		that taxable income shall take into account those

SB2017 Enrolled - 687 - LRB102 16155 CPF 22006 b
1		items which are required by Section 1363(b)(1) of the
2		Internal Revenue Code to be separately stated; and
3		(ii) a Subchapter S corporation for which there is in
4		effect a federal election to opt out of the provisions
5		of the Subchapter S Revision Act of 1982 and have
6		applied instead the prior federal Subchapter S rules
7		as in effect on July 1, 1982, the taxable income of
8		such corporation determined in accordance with the
9		federal Subchapter S rules as in effect on July 1,
10		1982; and
11		(H) Partnerships. In the case of a partnership,
12		taxable income determined in accordance with Section
13		703 of the Internal Revenue Code, except that taxable
14		income shall take into account those items which are
15		required by Section 703(a)(1) to be separately stated
16		but which would be taken into account by an individual
17		in calculating his taxable income.
18		(3) Recapture of business expenses on disposition of
19		asset or business. Notwithstanding any other law to the
20		contrary, if in prior years income from an asset or
21		business has been classified as business income and in a
22		later year is demonstrated to be non-business income, then
23		all expenses, without limitation, deducted in such later
24		year and in the 2 immediately preceding taxable years
25		related to that asset or business that generated the
26		non-business income shall be added back and recaptured as

SB2017 Enrolled - 688 - LRB102 16155 CPF 22006 b
1		business income in the year of the disposition of the
2		asset or business. Such amount shall be apportioned to
3		Illinois using the greater of the apportionment fraction
4		computed for the business under Section 304 of this Act
5		for the taxable year or the average of the apportionment
6		fractions computed for the business under Section 304 of
7		this Act for the taxable year and for the 2 immediately
8		preceding taxable years.
9		(f) Valuation limitation amount.
10		(1) In general. The valuation limitation amount
11		referred to in subsections (a)(2)(G), (c)(2)(I) and
12		(d)(2)(E) is an amount equal to:
13		(A) The sum of the pre-August 1, 1969 appreciation
14		amounts (to the extent consisting of gain reportable
15		under the provisions of Section 1245 or 1250 of the
16		Internal Revenue Code) for all property in respect of
17		which such gain was reported for the taxable year;
18		plus
19		(B) The lesser of (i) the sum of the pre-August 1,
20		1969 appreciation amounts (to the extent consisting of
21		capital gain) for all property in respect of which
22		such gain was reported for federal income tax purposes
23		for the taxable year, or (ii) the net capital gain for
24		the taxable year, reduced in either case by any amount
25		of such gain included in the amount determined under

SB2017 Enrolled - 689 - LRB102 16155 CPF 22006 b
1		subsection (a)(2)(F) or (c)(2)(H).
2		(2) Pre-August 1, 1969 appreciation amount.
3		(A) If the fair market value of property referred
4		to in paragraph (1) was readily ascertainable on
5		August 1, 1969, the pre-August 1, 1969 appreciation
6		amount for such property is the lesser of (i) the
7		excess of such fair market value over the taxpayer's
8		basis (for determining gain) for such property on that
9		date (determined under the Internal Revenue Code as in
10		effect on that date), or (ii) the total gain realized
11		and reportable for federal income tax purposes in
12		respect of the sale, exchange or other disposition of
13		such property.
14		(B) If the fair market value of property referred
15		to in paragraph (1) was not readily ascertainable on
16		August 1, 1969, the pre-August 1, 1969 appreciation
17		amount for such property is that amount which bears
18		the same ratio to the total gain reported in respect of
19		the property for federal income tax purposes for the
20		taxable year, as the number of full calendar months in
21		that part of the taxpayer's holding period for the
22		property ending July 31, 1969 bears to the number of
23		full calendar months in the taxpayer's entire holding
24		period for the property.
25		(C) The Department shall prescribe such
26		regulations as may be necessary to carry out the

SB2017 Enrolled - 690 - LRB102 16155 CPF 22006 b
1		purposes of this paragraph.
2		(g) Double deductions. Unless specifically provided
3		otherwise, nothing in this Section shall permit the same item
4		to be deducted more than once.
5		(h) Legislative intention. Except as expressly provided by
6		this Section there shall be no modifications or limitations on
7		the amounts of income, gain, loss or deduction taken into
8		account in determining gross income, adjusted gross income or
9		taxable income for federal income tax purposes for the taxable
10		year, or in the amount of such items entering into the
11		computation of base income and net income under this Act for
12		such taxable year, whether in respect of property values as of
13		August 1, 1969 or otherwise.
14		(Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18;
15		101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)
16		(35 ILCS 5/207) (from Ch. 120, par. 2-207)
17		Sec. 207. Net Losses.
18		(a) If after applying all of the (i) modifications
19		provided for in paragraph (2) of Section 203(b), paragraph (2)
20		of Section 203(c) and paragraph (2) of Section 203(d) and (ii)
21		the allocation and apportionment provisions of Article 3 of
22		this Act and subsection (c) of this Section, the taxpayer's
23		net income results in a loss;

SB2017 Enrolled - 691 - LRB102 16155 CPF 22006 b
1		(1) for any taxable year ending prior to December 31,
2		1999, such loss shall be allowed as a carryover or
3		carryback deduction in the manner allowed under Section
4		172 of the Internal Revenue Code;
5		(2) for any taxable year ending on or after December
6		31, 1999 and prior to December 31, 2003, such loss shall be
7		allowed as a carryback to each of the 2 taxable years
8		preceding the taxable year of such loss and shall be a net
9		operating loss carryover to each of the 20 taxable years
10		following the taxable year of such loss; and
11		(3) for any taxable year ending on or after December
12		31, 2003, such loss shall be allowed as a net operating
13		loss carryover to each of the 12 taxable years following
14		the taxable year of such loss, except as provided in
15		subsection (d).
16		(a-5) Election to relinquish carryback and order of
17		application of losses.
18		(A) For losses incurred in tax years ending prior
19		to December 31, 2003, the taxpayer may elect to
20		relinquish the entire carryback period with respect to
21		such loss. Such election shall be made in the form and
22		manner prescribed by the Department and shall be made
23		by the due date (including extensions of time) for
24		filing the taxpayer's return for the taxable year in
25		which such loss is incurred, and such election, once
26		made, shall be irrevocable.

SB2017 Enrolled - 692 - LRB102 16155 CPF 22006 b
1		(B) The entire amount of such loss shall be
2		carried to the earliest taxable year to which such
3		loss may be carried. The amount of such loss which
4		shall be carried to each of the other taxable years
5		shall be the excess, if any, of the amount of such loss
6		over the sum of the deductions for carryback or
7		carryover of such loss allowable for each of the prior
8		taxable years to which such loss may be carried.
9		(b) Any loss determined under subsection (a) of this
10		Section must be carried back or carried forward in the same
11		manner for purposes of subsections (a) and (b) of Section 201
12		of this Act as for purposes of subsections (c) and (d) of
13		Section 201 of this Act.
14		(c) Notwithstanding any other provision of this Act, for
15		each taxable year ending on or after December 31, 2008, for
16		purposes of computing the loss for the taxable year under
17		subsection (a) of this Section and the deduction taken into
18		account for the taxable year for a net operating loss
19		carryover under paragraphs (1), (2), and (3) of subsection (a)
20		of this Section, the loss and net operating loss carryover
21		shall be reduced in an amount equal to the reduction to the net
22		operating loss and net operating loss carryover to the taxable
23		year, respectively, required under Section 108(b)(2)(A) of the
24		Internal Revenue Code, multiplied by a fraction, the numerator
25		of which is the amount of discharge of indebtedness income
26		that is excluded from gross income for the taxable year (but

SB2017 Enrolled - 693 - LRB102 16155 CPF 22006 b
1		only if the taxable year ends on or after December 31, 2008)
2		under Section 108(a) of the Internal Revenue Code and that
3		would have been allocated and apportioned to this State under
4		Article 3 of this Act but for that exclusion, and the
5		denominator of which is the total amount of discharge of
6		indebtedness income excluded from gross income under Section
7		108(a) of the Internal Revenue Code for the taxable year. The
8		reduction required under this subsection (c) shall be made
9		after the determination of Illinois net income for the taxable
10		year in which the indebtedness is discharged.
11		(d) In the case of a corporation (other than a Subchapter S
12		corporation), no carryover deduction shall be allowed under
13		this Section for any taxable year ending after December 31,
14		2010 and prior to December 31, 2012, and no carryover
15		deduction shall exceed $100,000 for any taxable year ending on
16		or after December 31, 2012 and prior to December 31, 2014 and
17		for any taxable year ending on or after December 31, 2021 and
18		prior to December 31, 2024; provided that, for purposes of
19		determining the taxable years to which a net loss may be
20		carried under subsection (a) of this Section, no taxable year
21		for which a deduction is disallowed under this subsection, or
22		for which the deduction would exceed $100,000 if not for this
23		subsection, shall be counted.
24		(e) In the case of a residual interest holder in a real
25		estate mortgage investment conduit subject to Section 860E of
26		the Internal Revenue Code, the net loss in subsection (a)

SB2017 Enrolled - 694 - LRB102 16155 CPF 22006 b
1		shall be equal to:
2		(1) the amount computed under subsection (a), without
3		regard to this subsection (e), or if that amount is
4		positive, zero;
5		(2) minus an amount equal to the amount computed under
6		subsection (a), without regard to this subsection (e),
7		minus the amount that would be computed under subsection
8		(a) if the taxpayer's federal taxable income were computed
9		without regard to Section 860E of the Internal Revenue
10		Code and without regard to this subsection (e).
11		The modification in this subsection (e) is exempt from the
12		provisions of Section 250.
13		(Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11;
14		97-636, eff. 6-1-12.)
15		(35 ILCS 5/214)
16		Sec. 214. Tax credit for affordable housing donations.
17		(a) Beginning with taxable years ending on or after
18		December 31, 2001 and until the taxable year ending on
19		December 31, 2026 December 31, 2021, a taxpayer who makes a
20		donation under Section 7.28 of the Illinois Housing
21		Development Act is entitled to a credit against the tax
22		imposed by subsections (a) and (b) of Section 201 in an amount
23		equal to 50% of the value of the donation. Partners,
24		shareholders of subchapter S corporations, and owners of
25		limited liability companies (if the limited liability company

SB2017 Enrolled - 695 - LRB102 16155 CPF 22006 b
1		is treated as a partnership for purposes of federal and State
2		income taxation) are entitled to a credit under this Section
3		to be determined in accordance with the determination of
4		income and distributive share of income under Sections 702 and
5		703 and subchapter S of the Internal Revenue Code. Persons or
6		entities not subject to the tax imposed by subsections (a) and
7		(b) of Section 201 and who make a donation under Section 7.28
8		of the Illinois Housing Development Act are entitled to a
9		credit as described in this subsection and may transfer that
10		credit as described in subsection (c).
11		(b) If the amount of the credit exceeds the tax liability
12		for the year, the excess may be carried forward and applied to
13		the tax liability of the 5 taxable years following the excess
14		credit year. The tax credit shall be applied to the earliest
15		year for which there is a tax liability. If there are credits
16		for more than one year that are available to offset a
17		liability, the earlier credit shall be applied first.
18		(c) The transfer of the tax credit allowed under this
19		Section may be made (i) to the purchaser of land that has been
20		designated solely for affordable housing projects in
21		accordance with the Illinois Housing Development Act or (ii)
22		to another donor who has also made a donation in accordance
23		with Section 7.28 of the Illinois Housing Development Act.
24		(d) A taxpayer claiming the credit provided by this
25		Section must maintain and record any information that the
26		Department may require by regulation regarding the project for

SB2017 Enrolled - 696 - LRB102 16155 CPF 22006 b
1		which the credit is claimed. When claiming the credit provided
2		by this Section, the taxpayer must provide information
3		regarding the taxpayer's donation to the project under the
4		Illinois Housing Development Act.
5		(Source: P.A. 99-915, eff. 12-20-16.)
6		(35 ILCS 5/220)
7		Sec. 220. Angel investment credit.
8		(a) As used in this Section:
9		"Applicant" means a corporation, partnership, limited
10		liability company, or a natural person that makes an
11		investment in a qualified new business venture. The term
12		"applicant" does not include (i) a corporation, partnership,
13		limited liability company, or a natural person who has a
14		direct or indirect ownership interest of at least 51% in the
15		profits, capital, or value of the qualified new business
16		venture receiving the investment or (ii) a related member.
17		"Claimant" means an applicant certified by the Department
18		who files a claim for a credit under this Section.
19		"Department" means the Department of Commerce and Economic
20		Opportunity.
21		"Investment" means money (or its equivalent) given to a
22		qualified new business venture, at a risk of loss, in
23		consideration for an equity interest of the qualified new
24		business venture. The Department may adopt rules to permit
25		certain forms of contingent equity investments to be

SB2017 Enrolled - 697 - LRB102 16155 CPF 22006 b
1		considered eligible for a tax credit under this Section.
2		"Qualified new business venture" means a business that is
3		registered with the Department under this Section.
4		"Related member" means a person that, with respect to the
5		applicant, is any one of the following:
6		(1) An individual, if the individual and the members
7		of the individual's family (as defined in Section 318 of
8		the Internal Revenue Code) own directly, indirectly,
9		beneficially, or constructively, in the aggregate, at
10		least 50% of the value of the outstanding profits,
11		capital, stock, or other ownership interest in the
12		qualified new business venture that is the recipient of
13		the applicant's investment.
14		(2) A partnership, estate, or trust and any partner or
15		beneficiary, if the partnership, estate, or trust and its
16		partners or beneficiaries own directly, indirectly,
17		beneficially, or constructively, in the aggregate, at
18		least 50% of the profits, capital, stock, or other
19		ownership interest in the qualified new business venture
20		that is the recipient of the applicant's investment.
21		(3) A corporation, and any party related to the
22		corporation in a manner that would require an attribution
23		of stock from the corporation under the attribution rules
24		of Section 318 of the Internal Revenue Code, if the
25		applicant and any other related member own, in the
26		aggregate, directly, indirectly, beneficially, or

SB2017 Enrolled - 698 - LRB102 16155 CPF 22006 b
1		constructively, at least 50% of the value of the
2		outstanding stock of the qualified new business venture
3		that is the recipient of the applicant's investment.
4		(4) A corporation and any party related to that
5		corporation in a manner that would require an attribution
6		of stock from the corporation to the party or from the
7		party to the corporation under the attribution rules of
8		Section 318 of the Internal Revenue Code, if the
9		corporation and all such related parties own, in the
10		aggregate, at least 50% of the profits, capital, stock, or
11		other ownership interest in the qualified new business
12		venture that is the recipient of the applicant's
13		investment.
14		(5) A person to or from whom there is attribution of
15		ownership of stock in the qualified new business venture
16		that is the recipient of the applicant's investment in
17		accordance with Section 1563(e) of the Internal Revenue
18		Code, except that for purposes of determining whether a
19		person is a related member under this paragraph, "20%"
20		shall be substituted for "5%" whenever "5%" appears in
21		Section 1563(e) of the Internal Revenue Code.
22		(b) For taxable years beginning after December 31, 2010,
23		and ending on or before December 31, 2026 December 31, 2021,
24		subject to the limitations provided in this Section, a
25		claimant may claim, as a credit against the tax imposed under
26		subsections (a) and (b) of Section 201 of this Act, an amount

SB2017 Enrolled - 699 - LRB102 16155 CPF 22006 b
1		equal to 25% of the claimant's investment made directly in a
2		qualified new business venture. In order for an investment in
3		a qualified new business venture to be eligible for tax
4		credits, the business must have applied for and received
5		certification under subsection (e) for the taxable year in
6		which the investment was made prior to the date on which the
7		investment was made. The credit under this Section may not
8		exceed the taxpayer's Illinois income tax liability for the
9		taxable year. If the amount of the credit exceeds the tax
10		liability for the year, the excess may be carried forward and
11		applied to the tax liability of the 5 taxable years following
12		the excess credit year. The credit shall be applied to the
13		earliest year for which there is a tax liability. If there are
14		credits from more than one tax year that are available to
15		offset a liability, the earlier credit shall be applied first.
16		In the case of a partnership or Subchapter S Corporation, the
17		credit is allowed to the partners or shareholders in
18		accordance with the determination of income and distributive
19		share of income under Sections 702 and 704 and Subchapter S of
20		the Internal Revenue Code.
21		(c) The minimum amount an applicant must invest in any
22		single qualified new business venture in order to be eligible
23		for a credit under this Section is $10,000. The maximum amount
24		of an applicant's total investment made in any single
25		qualified new business venture that may be used as the basis
26		for a credit under this Section is $2,000,000.

SB2017 Enrolled - 700 - LRB102 16155 CPF 22006 b
1		(d) The Department shall implement a program to certify an
2		applicant for an angel investment credit. Upon satisfactory
3		review, the Department shall issue a tax credit certificate
4		stating the amount of the tax credit to which the applicant is
5		entitled. The Department shall annually certify that: (i) each
6		qualified new business venture that receives an angel
7		investment under this Section has maintained a minimum
8		employment threshold, as defined by rule, in the State (and
9		continues to maintain a minimum employment threshold in the
10		State for a period of no less than 3 years from the issue date
11		of the last tax credit certificate issued by the Department
12		with respect to such business pursuant to this Section); and
13		(ii) the claimant's investment has been made and remains,
14		except in the event of a qualifying liquidity event, in the
15		qualified new business venture for no less than 3 years.
16		If an investment for which a claimant is allowed a credit
17		under subsection (b) is held by the claimant for less than 3
18		years, other than as a result of a permitted sale of the
19		investment to person who is not a related member, the claimant
20		shall pay to the Department of Revenue, in the manner
21		prescribed by the Department of Revenue, the aggregate amount
22		of the disqualified credits that the claimant received related
23		to the subject investment.
24		If the Department determines that a qualified new business
25		venture failed to maintain a minimum employment threshold in
26		the State through the date which is 3 years from the issue date

SB2017 Enrolled - 701 - LRB102 16155 CPF 22006 b
1		of the last tax credit certificate issued by the Department
2		with respect to the subject business pursuant to this Section,
3		the claimant or claimants shall pay to the Department of
4		Revenue, in the manner prescribed by the Department of
5		Revenue, the aggregate amount of the disqualified credits that
6		claimant or claimants received related to investments in that
7		business.
8		(e) The Department shall implement a program to register
9		qualified new business ventures for purposes of this Section.
10		A business desiring registration under this Section shall be
11		required to submit a full and complete application to the
12		Department. A submitted application shall be effective only
13		for the taxable year in which it is submitted, and a business
14		desiring registration under this Section shall be required to
15		submit a separate application in and for each taxable year for
16		which the business desires registration. Further, if at any
17		time prior to the acceptance of an application for
18		registration under this Section by the Department one or more
19		events occurs which makes the information provided in that
20		application materially false or incomplete (in whole or in
21		part), the business shall promptly notify the Department of
22		the same. Any failure of a business to promptly provide the
23		foregoing information to the Department may, at the discretion
24		of the Department, result in a revocation of a previously
25		approved application for that business, or disqualification of
26		the business from future registration under this Section, or

SB2017 Enrolled - 702 - LRB102 16155 CPF 22006 b
1		both. The Department may register the business only if all of
2		the following conditions are satisfied:
3		(1) it has its principal place of business in this
4		State;
5		(2) at least 51% of the employees employed by the
6		business are employed in this State;
7		(3) the business has the potential for increasing jobs
8		in this State, increasing capital investment in this
9		State, or both, as determined by the Department, and
10		either of the following apply:
11		(A) it is principally engaged in innovation in any
12		of the following: manufacturing; biotechnology;
13		nanotechnology; communications; agricultural
14		sciences; clean energy creation or storage technology;
15		processing or assembling products, including medical
16		devices, pharmaceuticals, computer software, computer
17		hardware, semiconductors, other innovative technology
18		products, or other products that are produced using
19		manufacturing methods that are enabled by applying
20		proprietary technology; or providing services that are
21		enabled by applying proprietary technology; or
22		(B) it is undertaking pre-commercialization
23		activity related to proprietary technology that
24		includes conducting research, developing a new product
25		or business process, or developing a service that is
26		principally reliant on applying proprietary

SB2017 Enrolled - 703 - LRB102 16155 CPF 22006 b
1		technology;
2		(4) it is not principally engaged in real estate
3		development, insurance, banking, lending, lobbying,
4		political consulting, professional services provided by
5		attorneys, accountants, business consultants, physicians,
6		or health care consultants, wholesale or retail trade,
7		leisure, hospitality, transportation, or construction,
8		except construction of power production plants that derive
9		energy from a renewable energy resource, as defined in
10		Section 1 of the Illinois Power Agency Act;
11		(5) at the time it is first certified:
12		(A) it has fewer than 100 employees;
13		(B) it has been in operation in Illinois for not
14		more than 10 consecutive years prior to the year of
15		certification; and
16		(C) it has received not more than $10,000,000 in
17		aggregate investments;
18		(5.1) it agrees to maintain a minimum employment
19		threshold in the State of Illinois prior to the date which
20		is 3 years from the issue date of the last tax credit
21		certificate issued by the Department with respect to that
22		business pursuant to this Section;
23		(6) (blank); and
24		(7) it has received not more than $4,000,000 in
25		investments that qualified for tax credits under this
26		Section.

SB2017 Enrolled - 704 - LRB102 16155 CPF 22006 b
1		(f) The Department, in consultation with the Department of
2		Revenue, shall adopt rules to administer this Section. The
3		aggregate amount of the tax credits that may be claimed under
4		this Section for investments made in qualified new business
5		ventures shall be limited at $10,000,000 per calendar year, of
6		which $500,000 shall be reserved for investments made in
7		qualified new business ventures which are minority-owned
8		businesses, women-owned businesses, or businesses owned by a
9		person with a disability (as those terms are used and defined
10		in the Business Enterprise for Minorities, Women, and Persons
11		with Disabilities Act), and an additional $500,000 shall be
12		reserved for investments made in qualified new business
13		ventures with their principal place of business in counties
14		with a population of not more than 250,000. The foregoing
15		annual allowable amounts shall be allocated by the Department,
16		on a per calendar quarter basis and prior to the commencement
17		of each calendar year, in such proportion as determined by the
18		Department, provided that: (i) the amount initially allocated
19		by the Department for any one calendar quarter shall not
20		exceed 35% of the total allowable amount; (ii) any portion of
21		the allocated allowable amount remaining unused as of the end
22		of any of the first 3 calendar quarters of a given calendar
23		year shall be rolled into, and added to, the total allocated
24		amount for the next available calendar quarter; and (iii) the
25		reservation of tax credits for investments in minority-owned
26		businesses, women-owned businesses, businesses owned by a

SB2017 Enrolled - 705 - LRB102 16155 CPF 22006 b
1		person with a disability, and in businesses in counties with a
2		population of not more than 250,000 is limited to the first 3
3		calendar quarters of a given calendar year, after which they
4		may be claimed by investors in any qualified new business
5		venture.
6		(g) A claimant may not sell or otherwise transfer a credit
7		awarded under this Section to another person.
8		(h) On or before March 1 of each year, the Department shall
9		report to the Governor and to the General Assembly on the tax
10		credit certificates awarded under this Section for the prior
11		calendar year.
12		(1) This report must include, for each tax credit
13		certificate awarded:
14		(A) the name of the claimant and the amount of
15		credit awarded or allocated to that claimant;
16		(B) the name and address (including the county) of
17		the qualified new business venture that received the
18		investment giving rise to the credit, the North
19		American Industry Classification System (NAICS) code
20		applicable to that qualified new business venture, and
21		the number of employees of the qualified new business
22		venture; and
23		(C) the date of approval by the Department of each
24		claimant's tax credit certificate.
25		(2) The report must also include:
26		(A) the total number of applicants and the total

SB2017 Enrolled - 706 - LRB102 16155 CPF 22006 b
1		number of claimants, including the amount of each tax
2		credit certificate awarded to a claimant under this
3		Section in the prior calendar year;
4		(B) the total number of applications from
5		businesses seeking registration under this Section,
6		the total number of new qualified business ventures
7		registered by the Department, and the aggregate amount
8		of investment upon which tax credit certificates were
9		issued in the prior calendar year; and
10		(C) the total amount of tax credit certificates
11		sought by applicants, the amount of each tax credit
12		certificate issued to a claimant, the aggregate amount
13		of all tax credit certificates issued in the prior
14		calendar year and the aggregate amount of tax credit
15		certificates issued as authorized under this Section
16		for all calendar years.
17		(i) For each business seeking registration under this
18		Section after December 31, 2016, the Department shall require
19		the business to include in its application the North American
20		Industry Classification System (NAICS) code applicable to the
21		business and the number of employees of the business at the
22		time of application. Each business registered by the
23		Department as a qualified new business venture that receives
24		an investment giving rise to the issuance of a tax credit
25		certificate pursuant to this Section shall, for each of the 3
26		years following the issue date of the last tax credit

SB2017 Enrolled - 707 - LRB102 16155 CPF 22006 b
1		certificate issued by the Department with respect to such
2		business pursuant to this Section, report to the Department
3		the following:
4		(1) the number of employees and the location at which
5		those employees are employed, both as of the end of each
6		year;
7		(2) the amount of additional new capital investment
8		raised as of the end of each year, if any; and
9		(3) the terms of any liquidity event occurring during
10		such year; for the purposes of this Section, a "liquidity
11		event" means any event that would be considered an exit
12		for an illiquid investment, including any event that
13		allows the equity holders of the business (or any material
14		portion thereof) to cash out some or all of their
15		respective equity interests.
16		(Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19;
17		100-863, eff. 8-14-18; 101-81, eff. 7-12-19.)
18		(35 ILCS 5/221)
19		Sec. 221. Rehabilitation costs; qualified historic
20		properties; River Edge Redevelopment Zone.
21		(a) For taxable years that begin on or after January 1,
22		2012 and begin prior to January 1, 2018, there shall be allowed
23		a tax credit against the tax imposed by subsections (a) and (b)
24		of Section 201 of this Act in an amount equal to 25% of
25		qualified expenditures incurred by a qualified taxpayer during

SB2017 Enrolled - 708 - LRB102 16155 CPF 22006 b
1		the taxable year in the restoration and preservation of a
2		qualified historic structure located in a River Edge
3		Redevelopment Zone pursuant to a qualified rehabilitation
4		plan, provided that the total amount of such expenditures (i)
5		must equal $5,000 or more and (ii) must exceed 50% of the
6		purchase price of the property.
7		(a-1) For taxable years that begin on or after January 1,
8		2018 and end prior to January 1, 2027 January 1, 2022, there
9		shall be allowed a tax credit against the tax imposed by
10		subsections (a) and (b) of Section 201 of this Act in an
11		aggregate amount equal to 25% of qualified expenditures
12		incurred by a qualified taxpayer in the restoration and
13		preservation of a qualified historic structure located in a
14		River Edge Redevelopment Zone pursuant to a qualified
15		rehabilitation plan, provided that the total amount of such
16		expenditures must (i) equal $5,000 or more and (ii) exceed the
17		adjusted basis of the qualified historic structure on the
18		first day the qualified rehabilitation plan begins. For any
19		rehabilitation project, regardless of duration or number of
20		phases, the project's compliance with the foregoing provisions
21		(i) and (ii) shall be determined based on the aggregate amount
22		of qualified expenditures for the entire project and may
23		include expenditures incurred under subsection (a), this
24		subsection, or both subsection (a) and this subsection. If the
25		qualified rehabilitation plan spans multiple years, the
26		aggregate credit for the entire project shall be allowed in

SB2017 Enrolled - 709 - LRB102 16155 CPF 22006 b
1		the last taxable year, except for phased rehabilitation
2		projects, which may receive credits upon completion of each
3		phase. Before obtaining the first phased credit: (A) the total
4		amount of such expenditures must meet the requirements of
5		provisions (i) and (ii) of this subsection; (B) the
6		rehabilitated portion of the qualified historic structure must
7		be placed in service; and (C) the requirements of subsection
8		(b) must be met.
9		(a-2) For taxable years beginning on or after January 1,
10		2021 and ending prior to January 1, 2027 January 1, 2022, there
11		shall be allowed a tax credit against the tax imposed by
12		subsections (a) and (b) of Section 201 as provided in Section
13		10-10.3 of the River Edge Redevelopment Zone Act. The credit
14		allowed under this subsection (a-2) shall apply only to
15		taxpayers that make a capital investment of at least
16		$1,000,000 in a qualified rehabilitation plan.
17		The credit or credits may not reduce the taxpayer's
18		liability to less than zero. If the amount of the credit or
19		credits exceeds the taxpayer's liability, the excess may be
20		carried forward and applied against the taxpayer's liability
21		in succeeding calendar years in the manner provided under
22		paragraph (4) of Section 211 of this Act. The credit or credits
23		shall be applied to the earliest year for which there is a tax
24		liability. If there are credits from more than one taxable
25		year that are available to offset a liability, the earlier
26		credit shall be applied first.

SB2017 Enrolled - 710 - LRB102 16155 CPF 22006 b
1		For partners, shareholders of Subchapter S corporations,
2		and owners of limited liability companies, if the liability
3		company is treated as a partnership for the purposes of
4		federal and State income taxation, there shall be allowed a
5		credit under this Section to be determined in accordance with
6		the determination of income and distributive share of income
7		under Sections 702 and 704 and Subchapter S of the Internal
8		Revenue Code.
9		The total aggregate amount of credits awarded under the
10		Blue Collar Jobs Act (Article 20 of this amendatory Act of the
11		101st General Assembly) shall not exceed $20,000,000 in any
12		State fiscal year.
13		(b) To obtain a tax credit pursuant to this Section, the
14		taxpayer must apply with the Department of Natural Resources.
15		The Department of Natural Resources shall determine the amount
16		of eligible rehabilitation costs and expenses in addition to
17		the amount of the River Edge construction jobs credit within
18		45 days of receipt of a complete application. The taxpayer
19		must submit a certification of costs prepared by an
20		independent certified public accountant that certifies (i) the
21		project expenses, (ii) whether those expenses are qualified
22		expenditures, and (iii) that the qualified expenditures exceed
23		the adjusted basis of the qualified historic structure on the
24		first day the qualified rehabilitation plan commenced. The
25		Department of Natural Resources is authorized, but not
26		required, to accept this certification of costs to determine

SB2017 Enrolled - 711 - LRB102 16155 CPF 22006 b
1		the amount of qualified expenditures and the amount of the
2		credit. The Department of Natural Resources shall provide
3		guidance as to the minimum standards to be followed in the
4		preparation of such certification. The Department of Natural
5		Resources and the National Park Service shall determine
6		whether the rehabilitation is consistent with the United
7		States Secretary of the Interior's Standards for
8		Rehabilitation.
9		(b-1) Upon completion of the project and approval of the
10		complete application, the Department of Natural Resources
11		shall issue a single certificate in the amount of the eligible
12		credits equal to 25% of qualified expenditures incurred during
13		the eligible taxable years, as defined in subsections (a) and
14		(a-1), excepting any credits awarded under subsection (a)
15		prior to January 1, 2019 (the effective date of Public Act
16		100-629) and any phased credits issued prior to the eligible
17		taxable year under subsection (a-1). At the time the
18		certificate is issued, an issuance fee up to the maximum
19		amount of 2% of the amount of the credits issued by the
20		certificate may be collected from the applicant to administer
21		the provisions of this Section. If collected, this issuance
22		fee shall be deposited into the Historic Property
23		Administrative Fund, a special fund created in the State
24		treasury. Subject to appropriation, moneys in the Historic
25		Property Administrative Fund shall be provided to the
26		Department of Natural Resources as reimbursement for the costs

SB2017 Enrolled - 712 - LRB102 16155 CPF 22006 b
1		associated with administering this Section.
2		(c) The taxpayer must attach the certificate to the tax
3		return on which the credits are to be claimed. The tax credit
4		under this Section may not reduce the taxpayer's liability to
5		less than zero. If the amount of the credit exceeds the tax
6		liability for the year, the excess credit may be carried
7		forward and applied to the tax liability of the 5 taxable years
8		following the excess credit year.
9		(c-1) Subject to appropriation, moneys in the Historic
10		Property Administrative Fund shall be used, on a biennial
11		basis beginning at the end of the second fiscal year after
12		January 1, 2019 (the effective date of Public Act 100-629), to
13		hire a qualified third party to prepare a biennial report to
14		assess the overall economic impact to the State from the
15		qualified rehabilitation projects under this Section completed
16		in that year and in previous years. The overall economic
17		impact shall include at least: (1) the direct and indirect or
18		induced economic impacts of completed projects; (2) temporary,
19		permanent, and construction jobs created; (3) sales, income,
20		and property tax generation before, during construction, and
21		after completion; and (4) indirect neighborhood impact after
22		completion. The report shall be submitted to the Governor and
23		the General Assembly. The report to the General Assembly shall
24		be filed with the Clerk of the House of Representatives and the
25		Secretary of the Senate in electronic form only, in the manner
26		that the Clerk and the Secretary shall direct.

SB2017 Enrolled - 713 - LRB102 16155 CPF 22006 b
1		(c-2) The Department of Natural Resources may adopt rules
2		to implement this Section in addition to the rules expressly
3		authorized in this Section.
4		(d) As used in this Section, the following terms have the
5		following meanings.
6		"Phased rehabilitation" means a project that is completed
7		in phases, as defined under Section 47 of the federal Internal
8		Revenue Code and pursuant to National Park Service regulations
9		at 36 C.F.R. 67.
10		"Placed in service" means the date when the property is
11		placed in a condition or state of readiness and availability
12		for a specifically assigned function as defined under Section
13		47 of the federal Internal Revenue Code and federal Treasury
14		Regulation Sections 1.46 and 1.48.
15		"Qualified expenditure" means all the costs and expenses
16		defined as qualified rehabilitation expenditures under Section
17		47 of the federal Internal Revenue Code that were incurred in
18		connection with a qualified historic structure.
19		"Qualified historic structure" means a certified historic
20		structure as defined under Section 47(c)(3) of the federal
21		Internal Revenue Code.
22		"Qualified rehabilitation plan" means a project that is
23		approved by the Department of Natural Resources and the
24		National Park Service as being consistent with the United
25		States Secretary of the Interior's Standards for
26		Rehabilitation.

SB2017 Enrolled - 714 - LRB102 16155 CPF 22006 b
1		"Qualified taxpayer" means the owner of the qualified
2		historic structure or any other person who qualifies for the
3		federal rehabilitation credit allowed by Section 47 of the
4		federal Internal Revenue Code with respect to that qualified
5		historic structure. Partners, shareholders of subchapter S
6		corporations, and owners of limited liability companies (if
7		the limited liability company is treated as a partnership for
8		purposes of federal and State income taxation) are entitled to
9		a credit under this Section to be determined in accordance
10		with the determination of income and distributive share of
11		income under Sections 702 and 703 and subchapter S of the
12		Internal Revenue Code, provided that credits granted to a
13		partnership, a limited liability company taxed as a
14		partnership, or other multiple owners of property shall be
15		passed through to the partners, members, or owners
16		respectively on a pro rata basis or pursuant to an executed
17		agreement among the partners, members, or owners documenting
18		any alternate distribution method.
19		(Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19;
20		100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff.
21		7-12-19.)
22		(35 ILCS 5/222)
23		Sec. 222. Live theater production credit.
24		(a) For tax years beginning on or after January 1, 2012 and
25		beginning prior to January 1, 2027 January 1, 2022, a taxpayer

SB2017 Enrolled - 715 - LRB102 16155 CPF 22006 b
1		who has received a tax credit award under the Live Theater
2		Production Tax Credit Act is entitled to a credit against the
3		taxes imposed under subsections (a) and (b) of Section 201 of
4		this Act in an amount determined under that Act by the
5		Department of Commerce and Economic Opportunity.
6		(b) If the taxpayer is a partnership, limited liability
7		partnership, limited liability company, or Subchapter S
8		corporation, the tax credit award is allowed to the partners,
9		unit holders, or shareholders in accordance with the
10		determination of income and distributive share of income under
11		Sections 702 and 704 and Subchapter S of the Internal Revenue
12		Code.
13		(c) A sale, assignment, or transfer of the tax credit
14		award may be made by the taxpayer earning the credit within one
15		year after the credit is awarded in accordance with rules
16		adopted by the Department of Commerce and Economic
17		Opportunity.
18		(d) The Department of Revenue, in cooperation with the
19		Department of Commerce and Economic Opportunity, shall adopt
20		rules to enforce and administer the provisions of this
21		Section.
22		(e) The tax credit award may not be carried back. If the
23		amount of the credit exceeds the tax liability for the year,
24		the excess may be carried forward and applied to the tax
25		liability of the 5 tax years following the excess credit year.
26		The tax credit award shall be applied to the earliest year for

SB2017 Enrolled - 716 - LRB102 16155 CPF 22006 b
1		which there is a tax liability. If there are credits from more
2		than one tax year that are available to offset liability, the
3		earlier credit shall be applied first. In no event may a credit
4		under this Section reduce the taxpayer's liability to less
5		than zero.
6		(Source: P.A. 100-415, eff. 1-1-18.)
7		Section 30-15. The Use Tax Act is amended by changing
8		Section 3-5 as follows:
9		(35 ILCS 105/3-5)
10		Sec. 3-5. Exemptions. Use of the following tangible
11		personal property is exempt from the tax imposed by this Act:
12		(1) Personal property purchased from a corporation,
13		society, association, foundation, institution, or
14		organization, other than a limited liability company, that is
15		organized and operated as a not-for-profit service enterprise
16		for the benefit of persons 65 years of age or older if the
17		personal property was not purchased by the enterprise for the
18		purpose of resale by the enterprise.
19		(2) Personal property purchased by a not-for-profit
20		Illinois county fair association for use in conducting,
21		operating, or promoting the county fair.
22		(3) Personal property purchased by a not-for-profit arts
23		or cultural organization that establishes, by proof required
24		by the Department by rule, that it has received an exemption

SB2017 Enrolled - 717 - LRB102 16155 CPF 22006 b
1		under Section 501(c)(3) of the Internal Revenue Code and that
2		is organized and operated primarily for the presentation or
3		support of arts or cultural programming, activities, or
4		services. These organizations include, but are not limited to,
5		music and dramatic arts organizations such as symphony
6		orchestras and theatrical groups, arts and cultural service
7		organizations, local arts councils, visual arts organizations,
8		and media arts organizations. On and after July 1, 2001 (the
9		effective date of Public Act 92-35), however, an entity
10		otherwise eligible for this exemption shall not make tax-free
11		purchases unless it has an active identification number issued
12		by the Department.
13		(4) Personal property purchased by a governmental body, by
14		a corporation, society, association, foundation, or
15		institution organized and operated exclusively for charitable,
16		religious, or educational purposes, or by a not-for-profit
17		corporation, society, association, foundation, institution, or
18		organization that has no compensated officers or employees and
19		that is organized and operated primarily for the recreation of
20		persons 55 years of age or older. A limited liability company
21		may qualify for the exemption under this paragraph only if the
22		limited liability company is organized and operated
23		exclusively for educational purposes. On and after July 1,
24		1987, however, no entity otherwise eligible for this exemption
25		shall make tax-free purchases unless it has an active
26		exemption identification number issued by the Department.

SB2017 Enrolled - 718 - LRB102 16155 CPF 22006 b
1		(5) Until July 1, 2003, a passenger car that is a
2		replacement vehicle to the extent that the purchase price of
3		the car is subject to the Replacement Vehicle Tax.
4		(6) Until July 1, 2003 and beginning again on September 1,
5		2004 through August 30, 2014, graphic arts machinery and
6		equipment, including repair and replacement parts, both new
7		and used, and including that manufactured on special order,
8		certified by the purchaser to be used primarily for graphic
9		arts production, and including machinery and equipment
10		purchased for lease. Equipment includes chemicals or chemicals
11		acting as catalysts but only if the chemicals or chemicals
12		acting as catalysts effect a direct and immediate change upon
13		a graphic arts product. Beginning on July 1, 2017, graphic
14		arts machinery and equipment is included in the manufacturing
15		and assembling machinery and equipment exemption under
16		paragraph (18).
17		(7) Farm chemicals.
18		(8) Legal tender, currency, medallions, or gold or silver
19		coinage issued by the State of Illinois, the government of the
20		United States of America, or the government of any foreign
21		country, and bullion.
22		(9) Personal property purchased from a teacher-sponsored
23		student organization affiliated with an elementary or
24		secondary school located in Illinois.
25		(10) A motor vehicle that is used for automobile renting,
26		as defined in the Automobile Renting Occupation and Use Tax

SB2017 Enrolled - 719 - LRB102 16155 CPF 22006 b
1		Act.
2		(11) Farm machinery and equipment, both new and used,
3		including that manufactured on special order, certified by the
4		purchaser to be used primarily for production agriculture or
5		State or federal agricultural programs, including individual
6		replacement parts for the machinery and equipment, including
7		machinery and equipment purchased for lease, and including
8		implements of husbandry defined in Section 1-130 of the
9		Illinois Vehicle Code, farm machinery and agricultural
10		chemical and fertilizer spreaders, and nurse wagons required
11		to be registered under Section 3-809 of the Illinois Vehicle
12		Code, but excluding other motor vehicles required to be
13		registered under the Illinois Vehicle Code. Horticultural
14		polyhouses or hoop houses used for propagating, growing, or
15		overwintering plants shall be considered farm machinery and
16		equipment under this item (11). Agricultural chemical tender
17		tanks and dry boxes shall include units sold separately from a
18		motor vehicle required to be licensed and units sold mounted
19		on a motor vehicle required to be licensed if the selling price
20		of the tender is separately stated.
21		Farm machinery and equipment shall include precision
22		farming equipment that is installed or purchased to be
23		installed on farm machinery and equipment including, but not
24		limited to, tractors, harvesters, sprayers, planters, seeders,
25		or spreaders. Precision farming equipment includes, but is not
26		limited to, soil testing sensors, computers, monitors,

SB2017 Enrolled - 720 - LRB102 16155 CPF 22006 b
1		software, global positioning and mapping systems, and other
2		such equipment.
3		Farm machinery and equipment also includes computers,
4		sensors, software, and related equipment used primarily in the
5		computer-assisted operation of production agriculture
6		facilities, equipment, and activities such as, but not limited
7		to, the collection, monitoring, and correlation of animal and
8		crop data for the purpose of formulating animal diets and
9		agricultural chemicals. This item (11) is exempt from the
10		provisions of Section 3-90.
11		(12) Until June 30, 2013, fuel and petroleum products sold
12		to or used by an air common carrier, certified by the carrier
13		to be used for consumption, shipment, or storage in the
14		conduct of its business as an air common carrier, for a flight
15		destined for or returning from a location or locations outside
16		the United States without regard to previous or subsequent
17		domestic stopovers.
18		Beginning July 1, 2013, fuel and petroleum products sold
19		to or used by an air carrier, certified by the carrier to be
20		used for consumption, shipment, or storage in the conduct of
21		its business as an air common carrier, for a flight that (i) is
22		engaged in foreign trade or is engaged in trade between the
23		United States and any of its possessions and (ii) transports
24		at least one individual or package for hire from the city of
25		origination to the city of final destination on the same
26		aircraft, without regard to a change in the flight number of

SB2017 Enrolled - 721 - LRB102 16155 CPF 22006 b
1		that aircraft.
2		(13) Proceeds of mandatory service charges separately
3		stated on customers' bills for the purchase and consumption of
4		food and beverages purchased at retail from a retailer, to the
5		extent that the proceeds of the service charge are in fact
6		turned over as tips or as a substitute for tips to the
7		employees who participate directly in preparing, serving,
8		hosting or cleaning up the food or beverage function with
9		respect to which the service charge is imposed.
10		(14) Until July 1, 2003, oil field exploration, drilling,
11		and production equipment, including (i) rigs and parts of
12		rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
13		pipe and tubular goods, including casing and drill strings,
14		(iii) pumps and pump-jack units, (iv) storage tanks and flow
15		lines, (v) any individual replacement part for oil field
16		exploration, drilling, and production equipment, and (vi)
17		machinery and equipment purchased for lease; but excluding
18		motor vehicles required to be registered under the Illinois
19		Vehicle Code.
20		(15) Photoprocessing machinery and equipment, including
21		repair and replacement parts, both new and used, including
22		that manufactured on special order, certified by the purchaser
23		to be used primarily for photoprocessing, and including
24		photoprocessing machinery and equipment purchased for lease.
25		(16) Until July 1, 2023, coal and aggregate exploration,
26		mining, off-highway hauling, processing, maintenance, and

SB2017 Enrolled - 722 - LRB102 16155 CPF 22006 b
1		reclamation equipment, including replacement parts and
2		equipment, and including equipment purchased for lease, but
3		excluding motor vehicles required to be registered under the
4		Illinois Vehicle Code. The changes made to this Section by
5		Public Act 97-767 apply on and after July 1, 2003, but no claim
6		for credit or refund is allowed on or after August 16, 2013
7		(the effective date of Public Act 98-456) for such taxes paid
8		during the period beginning July 1, 2003 and ending on August
9		16, 2013 (the effective date of Public Act 98-456).
10		(17) Until July 1, 2003, distillation machinery and
11		equipment, sold as a unit or kit, assembled or installed by the
12		retailer, certified by the user to be used only for the
13		production of ethyl alcohol that will be used for consumption
14		as motor fuel or as a component of motor fuel for the personal
15		use of the user, and not subject to sale or resale.
16		(18) Manufacturing and assembling machinery and equipment
17		used primarily in the process of manufacturing or assembling
18		tangible personal property for wholesale or retail sale or
19		lease, whether that sale or lease is made directly by the
20		manufacturer or by some other person, whether the materials
21		used in the process are owned by the manufacturer or some other
22		person, or whether that sale or lease is made apart from or as
23		an incident to the seller's engaging in the service occupation
24		of producing machines, tools, dies, jigs, patterns, gauges, or
25		other similar items of no commercial value on special order
26		for a particular purchaser. The exemption provided by this

SB2017 Enrolled - 723 - LRB102 16155 CPF 22006 b
1		paragraph (18) includes production related tangible personal
2		property, as defined in Section 3-50, purchased on or after
3		July 1, 2019. The exemption provided by this paragraph (18)
4		does not include machinery and equipment used in (i) the
5		generation of electricity for wholesale or retail sale; (ii)
6		the generation or treatment of natural or artificial gas for
7		wholesale or retail sale that is delivered to customers
8		through pipes, pipelines, or mains; or (iii) the treatment of
9		water for wholesale or retail sale that is delivered to
10		customers through pipes, pipelines, or mains. The provisions
11		of Public Act 98-583 are declaratory of existing law as to the
12		meaning and scope of this exemption. Beginning on July 1,
13		2017, the exemption provided by this paragraph (18) includes,
14		but is not limited to, graphic arts machinery and equipment,
15		as defined in paragraph (6) of this Section.
16		(19) Personal property delivered to a purchaser or
17		purchaser's donee inside Illinois when the purchase order for
18		that personal property was received by a florist located
19		outside Illinois who has a florist located inside Illinois
20		deliver the personal property.
21		(20) Semen used for artificial insemination of livestock
22		for direct agricultural production.
23		(21) Horses, or interests in horses, registered with and
24		meeting the requirements of any of the Arabian Horse Club
25		Registry of America, Appaloosa Horse Club, American Quarter
26		Horse Association, United States Trotting Association, or

SB2017 Enrolled - 724 - LRB102 16155 CPF 22006 b
1		Jockey Club, as appropriate, used for purposes of breeding or
2		racing for prizes. This item (21) is exempt from the
3		provisions of Section 3-90, and the exemption provided for
4		under this item (21) applies for all periods beginning May 30,
5		1995, but no claim for credit or refund is allowed on or after
6		January 1, 2008 for such taxes paid during the period
7		beginning May 30, 2000 and ending on January 1, 2008.
8		(22) Computers and communications equipment utilized for
9		any hospital purpose and equipment used in the diagnosis,
10		analysis, or treatment of hospital patients purchased by a
11		lessor who leases the equipment, under a lease of one year or
12		longer executed or in effect at the time the lessor would
13		otherwise be subject to the tax imposed by this Act, to a
14		hospital that has been issued an active tax exemption
15		identification number by the Department under Section 1g of
16		the Retailers' Occupation Tax Act. If the equipment is leased
17		in a manner that does not qualify for this exemption or is used
18		in any other non-exempt manner, the lessor shall be liable for
19		the tax imposed under this Act or the Service Use Tax Act, as
20		the case may be, based on the fair market value of the property
21		at the time the non-qualifying use occurs. No lessor shall
22		collect or attempt to collect an amount (however designated)
23		that purports to reimburse that lessor for the tax imposed by
24		this Act or the Service Use Tax Act, as the case may be, if the
25		tax has not been paid by the lessor. If a lessor improperly
26		collects any such amount from the lessee, the lessee shall

SB2017 Enrolled - 725 - LRB102 16155 CPF 22006 b
1		have a legal right to claim a refund of that amount from the
2		lessor. If, however, that amount is not refunded to the lessee
3		for any reason, the lessor is liable to pay that amount to the
4		Department.
5		(23) Personal property purchased by a lessor who leases
6		the property, under a lease of one year or longer executed or
7		in effect at the time the lessor would otherwise be subject to
8		the tax imposed by this Act, to a governmental body that has
9		been issued an active sales tax exemption identification
10		number by the Department under Section 1g of the Retailers'
11		Occupation Tax Act. If the property is leased in a manner that
12		does not qualify for this exemption or used in any other
13		non-exempt manner, the lessor shall be liable for the tax
14		imposed under this Act or the Service Use Tax Act, as the case
15		may be, based on the fair market value of the property at the
16		time the non-qualifying use occurs. No lessor shall collect or
17		attempt to collect an amount (however designated) that
18		purports to reimburse that lessor for the tax imposed by this
19		Act or the Service Use Tax Act, as the case may be, if the tax
20		has not been paid by the lessor. If a lessor improperly
21		collects any such amount from the lessee, the lessee shall
22		have a legal right to claim a refund of that amount from the
23		lessor. If, however, that amount is not refunded to the lessee
24		for any reason, the lessor is liable to pay that amount to the
25		Department.
26		(24) Beginning with taxable years ending on or after

SB2017 Enrolled - 726 - LRB102 16155 CPF 22006 b
1		December 31, 1995 and ending with taxable years ending on or
2		before December 31, 2004, personal property that is donated
3		for disaster relief to be used in a State or federally declared
4		disaster area in Illinois or bordering Illinois by a
5		manufacturer or retailer that is registered in this State to a
6		corporation, society, association, foundation, or institution
7		that has been issued a sales tax exemption identification
8		number by the Department that assists victims of the disaster
9		who reside within the declared disaster area.
10		(25) Beginning with taxable years ending on or after
11		December 31, 1995 and ending with taxable years ending on or
12		before December 31, 2004, personal property that is used in
13		the performance of infrastructure repairs in this State,
14		including but not limited to municipal roads and streets,
15		access roads, bridges, sidewalks, waste disposal systems,
16		water and sewer line extensions, water distribution and
17		purification facilities, storm water drainage and retention
18		facilities, and sewage treatment facilities, resulting from a
19		State or federally declared disaster in Illinois or bordering
20		Illinois when such repairs are initiated on facilities located
21		in the declared disaster area within 6 months after the
22		disaster.
23		(26) Beginning July 1, 1999, game or game birds purchased
24		at a "game breeding and hunting preserve area" as that term is
25		used in the Wildlife Code. This paragraph is exempt from the
26		provisions of Section 3-90.

SB2017 Enrolled - 727 - LRB102 16155 CPF 22006 b
1		(27) A motor vehicle, as that term is defined in Section
2		1-146 of the Illinois Vehicle Code, that is donated to a
3		corporation, limited liability company, society, association,
4		foundation, or institution that is determined by the
5		Department to be organized and operated exclusively for
6		educational purposes. For purposes of this exemption, "a
7		corporation, limited liability company, society, association,
8		foundation, or institution organized and operated exclusively
9		for educational purposes" means all tax-supported public
10		schools, private schools that offer systematic instruction in
11		useful branches of learning by methods common to public
12		schools and that compare favorably in their scope and
13		intensity with the course of study presented in tax-supported
14		schools, and vocational or technical schools or institutes
15		organized and operated exclusively to provide a course of
16		study of not less than 6 weeks duration and designed to prepare
17		individuals to follow a trade or to pursue a manual,
18		technical, mechanical, industrial, business, or commercial
19		occupation.
20		(28) Beginning January 1, 2000, personal property,
21		including food, purchased through fundraising events for the
22		benefit of a public or private elementary or secondary school,
23		a group of those schools, or one or more school districts if
24		the events are sponsored by an entity recognized by the school
25		district that consists primarily of volunteers and includes
26		parents and teachers of the school children. This paragraph

SB2017 Enrolled - 728 - LRB102 16155 CPF 22006 b
1		does not apply to fundraising events (i) for the benefit of
2		private home instruction or (ii) for which the fundraising
3		entity purchases the personal property sold at the events from
4		another individual or entity that sold the property for the
5		purpose of resale by the fundraising entity and that profits
6		from the sale to the fundraising entity. This paragraph is
7		exempt from the provisions of Section 3-90.
8		(29) Beginning January 1, 2000 and through December 31,
9		2001, new or used automatic vending machines that prepare and
10		serve hot food and beverages, including coffee, soup, and
11		other items, and replacement parts for these machines.
12		Beginning January 1, 2002 and through June 30, 2003, machines
13		and parts for machines used in commercial, coin-operated
14		amusement and vending business if a use or occupation tax is
15		paid on the gross receipts derived from the use of the
16		commercial, coin-operated amusement and vending machines. This
17		paragraph is exempt from the provisions of Section 3-90.
18		(30) Beginning January 1, 2001 and through June 30, 2016,
19		food for human consumption that is to be consumed off the
20		premises where it is sold (other than alcoholic beverages,
21		soft drinks, and food that has been prepared for immediate
22		consumption) and prescription and nonprescription medicines,
23		drugs, medical appliances, and insulin, urine testing
24		materials, syringes, and needles used by diabetics, for human
25		use, when purchased for use by a person receiving medical
26		assistance under Article V of the Illinois Public Aid Code who

SB2017 Enrolled - 729 - LRB102 16155 CPF 22006 b
1		resides in a licensed long-term care facility, as defined in
2		the Nursing Home Care Act, or in a licensed facility as defined
3		in the ID/DD Community Care Act, the MC/DD Act, or the
4		Specialized Mental Health Rehabilitation Act of 2013.
5		(31) Beginning on August 2, 2001 (the effective date of
6		Public Act 92-227), computers and communications equipment
7		utilized for any hospital purpose and equipment used in the
8		diagnosis, analysis, or treatment of hospital patients
9		purchased by a lessor who leases the equipment, under a lease
10		of one year or longer executed or in effect at the time the
11		lessor would otherwise be subject to the tax imposed by this
12		Act, to a hospital that has been issued an active tax exemption
13		identification number by the Department under Section 1g of
14		the Retailers' Occupation Tax Act. If the equipment is leased
15		in a manner that does not qualify for this exemption or is used
16		in any other nonexempt manner, the lessor shall be liable for
17		the tax imposed under this Act or the Service Use Tax Act, as
18		the case may be, based on the fair market value of the property
19		at the time the nonqualifying use occurs. No lessor shall
20		collect or attempt to collect an amount (however designated)
21		that purports to reimburse that lessor for the tax imposed by
22		this Act or the Service Use Tax Act, as the case may be, if the
23		tax has not been paid by the lessor. If a lessor improperly
24		collects any such amount from the lessee, the lessee shall
25		have a legal right to claim a refund of that amount from the
26		lessor. If, however, that amount is not refunded to the lessee

SB2017 Enrolled - 730 - LRB102 16155 CPF 22006 b
1		for any reason, the lessor is liable to pay that amount to the
2		Department. This paragraph is exempt from the provisions of
3		Section 3-90.
4		(32) Beginning on August 2, 2001 (the effective date of
5		Public Act 92-227), personal property purchased by a lessor
6		who leases the property, under a lease of one year or longer
7		executed or in effect at the time the lessor would otherwise be
8		subject to the tax imposed by this Act, to a governmental body
9		that has been issued an active sales tax exemption
10		identification number by the Department under Section 1g of
11		the Retailers' Occupation Tax Act. If the property is leased
12		in a manner that does not qualify for this exemption or used in
13		any other nonexempt manner, the lessor shall be liable for the
14		tax imposed under this Act or the Service Use Tax Act, as the
15		case may be, based on the fair market value of the property at
16		the time the nonqualifying use occurs. No lessor shall collect
17		or attempt to collect an amount (however designated) that
18		purports to reimburse that lessor for the tax imposed by this
19		Act or the Service Use Tax Act, as the case may be, if the tax
20		has not been paid by the lessor. If a lessor improperly
21		collects any such amount from the lessee, the lessee shall
22		have a legal right to claim a refund of that amount from the
23		lessor. If, however, that amount is not refunded to the lessee
24		for any reason, the lessor is liable to pay that amount to the
25		Department. This paragraph is exempt from the provisions of
26		Section 3-90.

SB2017 Enrolled - 731 - LRB102 16155 CPF 22006 b
1		(33) On and after July 1, 2003 and through June 30, 2004,
2		the use in this State of motor vehicles of the second division
3		with a gross vehicle weight in excess of 8,000 pounds and that
4		are subject to the commercial distribution fee imposed under
5		Section 3-815.1 of the Illinois Vehicle Code. Beginning on
6		July 1, 2004 and through June 30, 2005, the use in this State
7		of motor vehicles of the second division: (i) with a gross
8		vehicle weight rating in excess of 8,000 pounds; (ii) that are
9		subject to the commercial distribution fee imposed under
10		Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
11		are primarily used for commercial purposes. Through June 30,
12		2005, this exemption applies to repair and replacement parts
13		added after the initial purchase of such a motor vehicle if
14		that motor vehicle is used in a manner that would qualify for
15		the rolling stock exemption otherwise provided for in this
16		Act. For purposes of this paragraph, the term "used for
17		commercial purposes" means the transportation of persons or
18		property in furtherance of any commercial or industrial
19		enterprise, whether for-hire or not.
20		(34) Beginning January 1, 2008, tangible personal property
21		used in the construction or maintenance of a community water
22		supply, as defined under Section 3.145 of the Environmental
23		Protection Act, that is operated by a not-for-profit
24		corporation that holds a valid water supply permit issued
25		under Title IV of the Environmental Protection Act. This
26		paragraph is exempt from the provisions of Section 3-90.

SB2017 Enrolled - 732 - LRB102 16155 CPF 22006 b
1		(35) Beginning January 1, 2010 and continuing through
2		December 31, 2024, materials, parts, equipment, components,
3		and furnishings incorporated into or upon an aircraft as part
4		of the modification, refurbishment, completion, replacement,
5		repair, or maintenance of the aircraft. This exemption
6		includes consumable supplies used in the modification,
7		refurbishment, completion, replacement, repair, and
8		maintenance of aircraft, but excludes any materials, parts,
9		equipment, components, and consumable supplies used in the
10		modification, replacement, repair, and maintenance of aircraft
11		engines or power plants, whether such engines or power plants
12		are installed or uninstalled upon any such aircraft.
13		"Consumable supplies" include, but are not limited to,
14		adhesive, tape, sandpaper, general purpose lubricants,
15		cleaning solution, latex gloves, and protective films. This
16		exemption applies only to the use of qualifying tangible
17		personal property by persons who modify, refurbish, complete,
18		repair, replace, or maintain aircraft and who (i) hold an Air
19		Agency Certificate and are empowered to operate an approved
20		repair station by the Federal Aviation Administration, (ii)
21		have a Class IV Rating, and (iii) conduct operations in
22		accordance with Part 145 of the Federal Aviation Regulations.
23		The exemption does not include aircraft operated by a
24		commercial air carrier providing scheduled passenger air
25		service pursuant to authority issued under Part 121 or Part
26		129 of the Federal Aviation Regulations. The changes made to

SB2017 Enrolled - 733 - LRB102 16155 CPF 22006 b
1		this paragraph (35) by Public Act 98-534 are declarative of
2		existing law. It is the intent of the General Assembly that the
3		exemption under this paragraph (35) applies continuously from
4		January 1, 2010 through December 31, 2024; however, no claim
5		for credit or refund is allowed for taxes paid as a result of
6		the disallowance of this exemption on or after January 1, 2015
7		and prior to the effective date of this amendatory Act of the
8		101st General Assembly.
9		(36) Tangible personal property purchased by a
10		public-facilities corporation, as described in Section
11		11-65-10 of the Illinois Municipal Code, for purposes of
12		constructing or furnishing a municipal convention hall, but
13		only if the legal title to the municipal convention hall is
14		transferred to the municipality without any further
15		consideration by or on behalf of the municipality at the time
16		of the completion of the municipal convention hall or upon the
17		retirement or redemption of any bonds or other debt
18		instruments issued by the public-facilities corporation in
19		connection with the development of the municipal convention
20		hall. This exemption includes existing public-facilities
21		corporations as provided in Section 11-65-25 of the Illinois
22		Municipal Code. This paragraph is exempt from the provisions
23		of Section 3-90.
24		(37) Beginning January 1, 2017 and through December 31,
25		2026, menstrual pads, tampons, and menstrual cups.
26		(38) Merchandise that is subject to the Rental Purchase

SB2017 Enrolled - 734 - LRB102 16155 CPF 22006 b
1		Agreement Occupation and Use Tax. The purchaser must certify
2		that the item is purchased to be rented subject to a rental
3		purchase agreement, as defined in the Rental Purchase
4		Agreement Act, and provide proof of registration under the
5		Rental Purchase Agreement Occupation and Use Tax Act. This
6		paragraph is exempt from the provisions of Section 3-90.
7		(39) Tangible personal property purchased by a purchaser
8		who is exempt from the tax imposed by this Act by operation of
9		federal law. This paragraph is exempt from the provisions of
10		Section 3-90.
11		(40) Qualified tangible personal property used in the
12		construction or operation of a data center that has been
13		granted a certificate of exemption by the Department of
14		Commerce and Economic Opportunity, whether that tangible
15		personal property is purchased by the owner, operator, or
16		tenant of the data center or by a contractor or subcontractor
17		of the owner, operator, or tenant. Data centers that would
18		have qualified for a certificate of exemption prior to January
19		1, 2020 had Public Act 101-31 been in effect may apply for and
20		obtain an exemption for subsequent purchases of computer
21		equipment or enabling software purchased or leased to upgrade,
22		supplement, or replace computer equipment or enabling software
23		purchased or leased in the original investment that would have
24		qualified.
25		The Department of Commerce and Economic Opportunity shall
26		grant a certificate of exemption under this item (40) to

SB2017 Enrolled - 735 - LRB102 16155 CPF 22006 b
1		qualified data centers as defined by Section 605-1025 of the
2		Department of Commerce and Economic Opportunity Law of the
3		Civil Administrative Code of Illinois.
4		For the purposes of this item (40):
5		"Data center" means a building or a series of
6		buildings rehabilitated or constructed to house working
7		servers in one physical location or multiple sites within
8		the State of Illinois.
9		"Qualified tangible personal property" means:
10		electrical systems and equipment; climate control and
11		chilling equipment and systems; mechanical systems and
12		equipment; monitoring and secure systems; emergency
13		generators; hardware; computers; servers; data storage
14		devices; network connectivity equipment; racks; cabinets;
15		telecommunications cabling infrastructure; raised floor
16		systems; peripheral components or systems; software;
17		mechanical, electrical, or plumbing systems; battery
18		systems; cooling systems and towers; temperature control
19		systems; other cabling; and other data center
20		infrastructure equipment and systems necessary to operate
21		qualified tangible personal property, including fixtures;
22		and component parts of any of the foregoing, including
23		installation, maintenance, repair, refurbishment, and
24		replacement of qualified tangible personal property to
25		generate, transform, transmit, distribute, or manage
26		electricity necessary to operate qualified tangible

SB2017 Enrolled - 736 - LRB102 16155 CPF 22006 b
1		personal property; and all other tangible personal
2		property that is essential to the operations of a computer
3		data center. The term "qualified tangible personal
4		property" also includes building materials physically
5		incorporated in to the qualifying data center. To document
6		the exemption allowed under this Section, the retailer
7		must obtain from the purchaser a copy of the certificate
8		of eligibility issued by the Department of Commerce and
9		Economic Opportunity.
10		This item (40) is exempt from the provisions of Section
11		3-90.
12		(Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18;
13		100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff.
14		1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff.
15		7-12-19; 101-629, eff. 2-5-20.)
16		Section 30-20. The Service Use Tax Act is amended by
17		changing Sections 3-5 and 3-10 as follows:
18		(35 ILCS 110/3-5)
19		Sec. 3-5. Exemptions. Use of the following tangible
20		personal property is exempt from the tax imposed by this Act:
21		(1) Personal property purchased from a corporation,
22		society, association, foundation, institution, or
23		organization, other than a limited liability company, that is
24		organized and operated as a not-for-profit service enterprise

SB2017 Enrolled - 737 - LRB102 16155 CPF 22006 b
1		for the benefit of persons 65 years of age or older if the
2		personal property was not purchased by the enterprise for the
3		purpose of resale by the enterprise.
4		(2) Personal property purchased by a non-profit Illinois
5		county fair association for use in conducting, operating, or
6		promoting the county fair.
7		(3) Personal property purchased by a not-for-profit arts
8		or cultural organization that establishes, by proof required
9		by the Department by rule, that it has received an exemption
10		under Section 501(c)(3) of the Internal Revenue Code and that
11		is organized and operated primarily for the presentation or
12		support of arts or cultural programming, activities, or
13		services. These organizations include, but are not limited to,
14		music and dramatic arts organizations such as symphony
15		orchestras and theatrical groups, arts and cultural service
16		organizations, local arts councils, visual arts organizations,
17		and media arts organizations. On and after July 1, 2001 (the
18		effective date of Public Act 92-35), however, an entity
19		otherwise eligible for this exemption shall not make tax-free
20		purchases unless it has an active identification number issued
21		by the Department.
22		(4) Legal tender, currency, medallions, or gold or silver
23		coinage issued by the State of Illinois, the government of the
24		United States of America, or the government of any foreign
25		country, and bullion.
26		(5) Until July 1, 2003 and beginning again on September 1,

SB2017 Enrolled - 738 - LRB102 16155 CPF 22006 b
1		2004 through August 30, 2014, graphic arts machinery and
2		equipment, including repair and replacement parts, both new
3		and used, and including that manufactured on special order or
4		purchased for lease, certified by the purchaser to be used
5		primarily for graphic arts production. Equipment includes
6		chemicals or chemicals acting as catalysts but only if the
7		chemicals or chemicals acting as catalysts effect a direct and
8		immediate change upon a graphic arts product. Beginning on
9		July 1, 2017, graphic arts machinery and equipment is included
10		in the manufacturing and assembling machinery and equipment
11		exemption under Section 2 of this Act.
12		(6) Personal property purchased from a teacher-sponsored
13		student organization affiliated with an elementary or
14		secondary school located in Illinois.
15		(7) Farm machinery and equipment, both new and used,
16		including that manufactured on special order, certified by the
17		purchaser to be used primarily for production agriculture or
18		State or federal agricultural programs, including individual
19		replacement parts for the machinery and equipment, including
20		machinery and equipment purchased for lease, and including
21		implements of husbandry defined in Section 1-130 of the
22		Illinois Vehicle Code, farm machinery and agricultural
23		chemical and fertilizer spreaders, and nurse wagons required
24		to be registered under Section 3-809 of the Illinois Vehicle
25		Code, but excluding other motor vehicles required to be
26		registered under the Illinois Vehicle Code. Horticultural

SB2017 Enrolled - 739 - LRB102 16155 CPF 22006 b
1		polyhouses or hoop houses used for propagating, growing, or
2		overwintering plants shall be considered farm machinery and
3		equipment under this item (7). Agricultural chemical tender
4		tanks and dry boxes shall include units sold separately from a
5		motor vehicle required to be licensed and units sold mounted
6		on a motor vehicle required to be licensed if the selling price
7		of the tender is separately stated.
8		Farm machinery and equipment shall include precision
9		farming equipment that is installed or purchased to be
10		installed on farm machinery and equipment including, but not
11		limited to, tractors, harvesters, sprayers, planters, seeders,
12		or spreaders. Precision farming equipment includes, but is not
13		limited to, soil testing sensors, computers, monitors,
14		software, global positioning and mapping systems, and other
15		such equipment.
16		Farm machinery and equipment also includes computers,
17		sensors, software, and related equipment used primarily in the
18		computer-assisted operation of production agriculture
19		facilities, equipment, and activities such as, but not limited
20		to, the collection, monitoring, and correlation of animal and
21		crop data for the purpose of formulating animal diets and
22		agricultural chemicals. This item (7) is exempt from the
23		provisions of Section 3-75.
24		(8) Until June 30, 2013, fuel and petroleum products sold
25		to or used by an air common carrier, certified by the carrier
26		to be used for consumption, shipment, or storage in the

SB2017 Enrolled - 740 - LRB102 16155 CPF 22006 b
1		conduct of its business as an air common carrier, for a flight
2		destined for or returning from a location or locations outside
3		the United States without regard to previous or subsequent
4		domestic stopovers.
5		Beginning July 1, 2013, fuel and petroleum products sold
6		to or used by an air carrier, certified by the carrier to be
7		used for consumption, shipment, or storage in the conduct of
8		its business as an air common carrier, for a flight that (i) is
9		engaged in foreign trade or is engaged in trade between the
10		United States and any of its possessions and (ii) transports
11		at least one individual or package for hire from the city of
12		origination to the city of final destination on the same
13		aircraft, without regard to a change in the flight number of
14		that aircraft.
15		(9) Proceeds of mandatory service charges separately
16		stated on customers' bills for the purchase and consumption of
17		food and beverages acquired as an incident to the purchase of a
18		service from a serviceman, to the extent that the proceeds of
19		the service charge are in fact turned over as tips or as a
20		substitute for tips to the employees who participate directly
21		in preparing, serving, hosting or cleaning up the food or
22		beverage function with respect to which the service charge is
23		imposed.
24		(10) Until July 1, 2003, oil field exploration, drilling,
25		and production equipment, including (i) rigs and parts of
26		rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)

SB2017 Enrolled - 741 - LRB102 16155 CPF 22006 b
1		pipe and tubular goods, including casing and drill strings,
2		(iii) pumps and pump-jack units, (iv) storage tanks and flow
3		lines, (v) any individual replacement part for oil field
4		exploration, drilling, and production equipment, and (vi)
5		machinery and equipment purchased for lease; but excluding
6		motor vehicles required to be registered under the Illinois
7		Vehicle Code.
8		(11) Proceeds from the sale of photoprocessing machinery
9		and equipment, including repair and replacement parts, both
10		new and used, including that manufactured on special order,
11		certified by the purchaser to be used primarily for
12		photoprocessing, and including photoprocessing machinery and
13		equipment purchased for lease.
14		(12) Until July 1, 2023, coal and aggregate exploration,
15		mining, off-highway hauling, processing, maintenance, and
16		reclamation equipment, including replacement parts and
17		equipment, and including equipment purchased for lease, but
18		excluding motor vehicles required to be registered under the
19		Illinois Vehicle Code. The changes made to this Section by
20		Public Act 97-767 apply on and after July 1, 2003, but no claim
21		for credit or refund is allowed on or after August 16, 2013
22		(the effective date of Public Act 98-456) for such taxes paid
23		during the period beginning July 1, 2003 and ending on August
24		16, 2013 (the effective date of Public Act 98-456).
25		(13) Semen used for artificial insemination of livestock
26		for direct agricultural production.

SB2017 Enrolled - 742 - LRB102 16155 CPF 22006 b
1		(14) Horses, or interests in horses, registered with and
2		meeting the requirements of any of the Arabian Horse Club
3		Registry of America, Appaloosa Horse Club, American Quarter
4		Horse Association, United States Trotting Association, or
5		Jockey Club, as appropriate, used for purposes of breeding or
6		racing for prizes. This item (14) is exempt from the
7		provisions of Section 3-75, and the exemption provided for
8		under this item (14) applies for all periods beginning May 30,
9		1995, but no claim for credit or refund is allowed on or after
10		January 1, 2008 (the effective date of Public Act 95-88) for
11		such taxes paid during the period beginning May 30, 2000 and
12		ending on January 1, 2008 (the effective date of Public Act
13		95-88).
14		(15) Computers and communications equipment utilized for
15		any hospital purpose and equipment used in the diagnosis,
16		analysis, or treatment of hospital patients purchased by a
17		lessor who leases the equipment, under a lease of one year or
18		longer executed or in effect at the time the lessor would
19		otherwise be subject to the tax imposed by this Act, to a
20		hospital that has been issued an active tax exemption
21		identification number by the Department under Section 1g of
22		the Retailers' Occupation Tax Act. If the equipment is leased
23		in a manner that does not qualify for this exemption or is used
24		in any other non-exempt manner, the lessor shall be liable for
25		the tax imposed under this Act or the Use Tax Act, as the case
26		may be, based on the fair market value of the property at the

SB2017 Enrolled - 743 - LRB102 16155 CPF 22006 b
1		time the non-qualifying use occurs. No lessor shall collect or
2		attempt to collect an amount (however designated) that
3		purports to reimburse that lessor for the tax imposed by this
4		Act or the Use Tax Act, as the case may be, if the tax has not
5		been paid by the lessor. If a lessor improperly collects any
6		such amount from the lessee, the lessee shall have a legal
7		right to claim a refund of that amount from the lessor. If,
8		however, that amount is not refunded to the lessee for any
9		reason, the lessor is liable to pay that amount to the
10		Department.
11		(16) Personal property purchased by a lessor who leases
12		the property, under a lease of one year or longer executed or
13		in effect at the time the lessor would otherwise be subject to
14		the tax imposed by this Act, to a governmental body that has
15		been issued an active tax exemption identification number by
16		the Department under Section 1g of the Retailers' Occupation
17		Tax Act. If the property is leased in a manner that does not
18		qualify for this exemption or is used in any other non-exempt
19		manner, the lessor shall be liable for the tax imposed under
20		this Act or the Use Tax Act, as the case may be, based on the
21		fair market value of the property at the time the
22		non-qualifying use occurs. No lessor shall collect or attempt
23		to collect an amount (however designated) that purports to
24		reimburse that lessor for the tax imposed by this Act or the
25		Use Tax Act, as the case may be, if the tax has not been paid
26		by the lessor. If a lessor improperly collects any such amount

SB2017 Enrolled - 744 - LRB102 16155 CPF 22006 b
1		from the lessee, the lessee shall have a legal right to claim a
2		refund of that amount from the lessor. If, however, that
3		amount is not refunded to the lessee for any reason, the lessor
4		is liable to pay that amount to the Department.
5		(17) Beginning with taxable years ending on or after
6		December 31, 1995 and ending with taxable years ending on or
7		before December 31, 2004, personal property that is donated
8		for disaster relief to be used in a State or federally declared
9		disaster area in Illinois or bordering Illinois by a
10		manufacturer or retailer that is registered in this State to a
11		corporation, society, association, foundation, or institution
12		that has been issued a sales tax exemption identification
13		number by the Department that assists victims of the disaster
14		who reside within the declared disaster area.
15		(18) Beginning with taxable years ending on or after
16		December 31, 1995 and ending with taxable years ending on or
17		before December 31, 2004, personal property that is used in
18		the performance of infrastructure repairs in this State,
19		including but not limited to municipal roads and streets,
20		access roads, bridges, sidewalks, waste disposal systems,
21		water and sewer line extensions, water distribution and
22		purification facilities, storm water drainage and retention
23		facilities, and sewage treatment facilities, resulting from a
24		State or federally declared disaster in Illinois or bordering
25		Illinois when such repairs are initiated on facilities located
26		in the declared disaster area within 6 months after the

SB2017 Enrolled - 745 - LRB102 16155 CPF 22006 b
1		disaster.
2		(19) Beginning July 1, 1999, game or game birds purchased
3		at a "game breeding and hunting preserve area" as that term is
4		used in the Wildlife Code. This paragraph is exempt from the
5		provisions of Section 3-75.
6		(20) A motor vehicle, as that term is defined in Section
7		1-146 of the Illinois Vehicle Code, that is donated to a
8		corporation, limited liability company, society, association,
9		foundation, or institution that is determined by the
10		Department to be organized and operated exclusively for
11		educational purposes. For purposes of this exemption, "a
12		corporation, limited liability company, society, association,
13		foundation, or institution organized and operated exclusively
14		for educational purposes" means all tax-supported public
15		schools, private schools that offer systematic instruction in
16		useful branches of learning by methods common to public
17		schools and that compare favorably in their scope and
18		intensity with the course of study presented in tax-supported
19		schools, and vocational or technical schools or institutes
20		organized and operated exclusively to provide a course of
21		study of not less than 6 weeks duration and designed to prepare
22		individuals to follow a trade or to pursue a manual,
23		technical, mechanical, industrial, business, or commercial
24		occupation.
25		(21) Beginning January 1, 2000, personal property,
26		including food, purchased through fundraising events for the

SB2017 Enrolled - 746 - LRB102 16155 CPF 22006 b
1		benefit of a public or private elementary or secondary school,
2		a group of those schools, or one or more school districts if
3		the events are sponsored by an entity recognized by the school
4		district that consists primarily of volunteers and includes
5		parents and teachers of the school children. This paragraph
6		does not apply to fundraising events (i) for the benefit of
7		private home instruction or (ii) for which the fundraising
8		entity purchases the personal property sold at the events from
9		another individual or entity that sold the property for the
10		purpose of resale by the fundraising entity and that profits
11		from the sale to the fundraising entity. This paragraph is
12		exempt from the provisions of Section 3-75.
13		(22) Beginning January 1, 2000 and through December 31,
14		2001, new or used automatic vending machines that prepare and
15		serve hot food and beverages, including coffee, soup, and
16		other items, and replacement parts for these machines.
17		Beginning January 1, 2002 and through June 30, 2003, machines
18		and parts for machines used in commercial, coin-operated
19		amusement and vending business if a use or occupation tax is
20		paid on the gross receipts derived from the use of the
21		commercial, coin-operated amusement and vending machines. This
22		paragraph is exempt from the provisions of Section 3-75.
23		(23) Beginning August 23, 2001 and through June 30, 2016,
24		food for human consumption that is to be consumed off the
25		premises where it is sold (other than alcoholic beverages,
26		soft drinks, and food that has been prepared for immediate

SB2017 Enrolled - 747 - LRB102 16155 CPF 22006 b
1		consumption) and prescription and nonprescription medicines,
2		drugs, medical appliances, and insulin, urine testing
3		materials, syringes, and needles used by diabetics, for human
4		use, when purchased for use by a person receiving medical
5		assistance under Article V of the Illinois Public Aid Code who
6		resides in a licensed long-term care facility, as defined in
7		the Nursing Home Care Act, or in a licensed facility as defined
8		in the ID/DD Community Care Act, the MC/DD Act, or the
9		Specialized Mental Health Rehabilitation Act of 2013.
10		(24) Beginning on August 2, 2001 (the effective date of
11		Public Act 92-227), computers and communications equipment
12		utilized for any hospital purpose and equipment used in the
13		diagnosis, analysis, or treatment of hospital patients
14		purchased by a lessor who leases the equipment, under a lease
15		of one year or longer executed or in effect at the time the
16		lessor would otherwise be subject to the tax imposed by this
17		Act, to a hospital that has been issued an active tax exemption
18		identification number by the Department under Section 1g of
19		the Retailers' Occupation Tax Act. If the equipment is leased
20		in a manner that does not qualify for this exemption or is used
21		in any other nonexempt manner, the lessor shall be liable for
22		the tax imposed under this Act or the Use Tax Act, as the case
23		may be, based on the fair market value of the property at the
24		time the nonqualifying use occurs. No lessor shall collect or
25		attempt to collect an amount (however designated) that
26		purports to reimburse that lessor for the tax imposed by this

SB2017 Enrolled - 748 - LRB102 16155 CPF 22006 b
1		Act or the Use Tax Act, as the case may be, if the tax has not
2		been paid by the lessor. If a lessor improperly collects any
3		such amount from the lessee, the lessee shall have a legal
4		right to claim a refund of that amount from the lessor. If,
5		however, that amount is not refunded to the lessee for any
6		reason, the lessor is liable to pay that amount to the
7		Department. This paragraph is exempt from the provisions of
8		Section 3-75.
9		(25) Beginning on August 2, 2001 (the effective date of
10		Public Act 92-227), personal property purchased by a lessor
11		who leases the property, under a lease of one year or longer
12		executed or in effect at the time the lessor would otherwise be
13		subject to the tax imposed by this Act, to a governmental body
14		that has been issued an active tax exemption identification
15		number by the Department under Section 1g of the Retailers'
16		Occupation Tax Act. If the property is leased in a manner that
17		does not qualify for this exemption or is used in any other
18		nonexempt manner, the lessor shall be liable for the tax
19		imposed under this Act or the Use Tax Act, as the case may be,
20		based on the fair market value of the property at the time the
21		nonqualifying use occurs. No lessor shall collect or attempt
22		to collect an amount (however designated) that purports to
23		reimburse that lessor for the tax imposed by this Act or the
24		Use Tax Act, as the case may be, if the tax has not been paid
25		by the lessor. If a lessor improperly collects any such amount
26		from the lessee, the lessee shall have a legal right to claim a

SB2017 Enrolled - 749 - LRB102 16155 CPF 22006 b
1		refund of that amount from the lessor. If, however, that
2		amount is not refunded to the lessee for any reason, the lessor
3		is liable to pay that amount to the Department. This paragraph
4		is exempt from the provisions of Section 3-75.
5		(26) Beginning January 1, 2008, tangible personal property
6		used in the construction or maintenance of a community water
7		supply, as defined under Section 3.145 of the Environmental
8		Protection Act, that is operated by a not-for-profit
9		corporation that holds a valid water supply permit issued
10		under Title IV of the Environmental Protection Act. This
11		paragraph is exempt from the provisions of Section 3-75.
12		(27) Beginning January 1, 2010 and continuing through
13		December 31, 2024, materials, parts, equipment, components,
14		and furnishings incorporated into or upon an aircraft as part
15		of the modification, refurbishment, completion, replacement,
16		repair, or maintenance of the aircraft. This exemption
17		includes consumable supplies used in the modification,
18		refurbishment, completion, replacement, repair, and
19		maintenance of aircraft, but excludes any materials, parts,
20		equipment, components, and consumable supplies used in the
21		modification, replacement, repair, and maintenance of aircraft
22		engines or power plants, whether such engines or power plants
23		are installed or uninstalled upon any such aircraft.
24		"Consumable supplies" include, but are not limited to,
25		adhesive, tape, sandpaper, general purpose lubricants,
26		cleaning solution, latex gloves, and protective films. This

SB2017 Enrolled - 750 - LRB102 16155 CPF 22006 b
1		exemption applies only to the use of qualifying tangible
2		personal property transferred incident to the modification,
3		refurbishment, completion, replacement, repair, or maintenance
4		of aircraft by persons who (i) hold an Air Agency Certificate
5		and are empowered to operate an approved repair station by the
6		Federal Aviation Administration, (ii) have a Class IV Rating,
7		and (iii) conduct operations in accordance with Part 145 of
8		the Federal Aviation Regulations. The exemption does not
9		include aircraft operated by a commercial air carrier
10		providing scheduled passenger air service pursuant to
11		authority issued under Part 121 or Part 129 of the Federal
12		Aviation Regulations. The changes made to this paragraph (27)
13		by Public Act 98-534 are declarative of existing law. It is the
14		intent of the General Assembly that the exemption under this
15		paragraph (27) applies continuously from January 1, 2010
16		through December 31, 2024; however, no claim for credit or
17		refund is allowed for taxes paid as a result of the
18		disallowance of this exemption on or after January 1, 2015 and
19		prior to the effective date of this amendatory Act of the 101st
20		General Assembly.
21		(28) Tangible personal property purchased by a
22		public-facilities corporation, as described in Section
23		11-65-10 of the Illinois Municipal Code, for purposes of
24		constructing or furnishing a municipal convention hall, but
25		only if the legal title to the municipal convention hall is
26		transferred to the municipality without any further

SB2017 Enrolled - 751 - LRB102 16155 CPF 22006 b
1		consideration by or on behalf of the municipality at the time
2		of the completion of the municipal convention hall or upon the
3		retirement or redemption of any bonds or other debt
4		instruments issued by the public-facilities corporation in
5		connection with the development of the municipal convention
6		hall. This exemption includes existing public-facilities
7		corporations as provided in Section 11-65-25 of the Illinois
8		Municipal Code. This paragraph is exempt from the provisions
9		of Section 3-75.
10		(29) Beginning January 1, 2017 and through December 31,
11		2026, menstrual pads, tampons, and menstrual cups.
12		(30) Tangible personal property transferred to a purchaser
13		who is exempt from the tax imposed by this Act by operation of
14		federal law. This paragraph is exempt from the provisions of
15		Section 3-75.
16		(31) Qualified tangible personal property used in the
17		construction or operation of a data center that has been
18		granted a certificate of exemption by the Department of
19		Commerce and Economic Opportunity, whether that tangible
20		personal property is purchased by the owner, operator, or
21		tenant of the data center or by a contractor or subcontractor
22		of the owner, operator, or tenant. Data centers that would
23		have qualified for a certificate of exemption prior to January
24		1, 2020 had this amendatory Act of the 101st General Assembly
25		been in effect, may apply for and obtain an exemption for
26		subsequent purchases of computer equipment or enabling

SB2017 Enrolled - 752 - LRB102 16155 CPF 22006 b
1		software purchased or leased to upgrade, supplement, or
2		replace computer equipment or enabling software purchased or
3		leased in the original investment that would have qualified.
4		The Department of Commerce and Economic Opportunity shall
5		grant a certificate of exemption under this item (31) to
6		qualified data centers as defined by Section 605-1025 of the
7		Department of Commerce and Economic Opportunity Law of the
8		Civil Administrative Code of Illinois.
9		For the purposes of this item (31):
10		"Data center" means a building or a series of
11		buildings rehabilitated or constructed to house working
12		servers in one physical location or multiple sites within
13		the State of Illinois.
14		"Qualified tangible personal property" means:
15		electrical systems and equipment; climate control and
16		chilling equipment and systems; mechanical systems and
17		equipment; monitoring and secure systems; emergency
18		generators; hardware; computers; servers; data storage
19		devices; network connectivity equipment; racks; cabinets;
20		telecommunications cabling infrastructure; raised floor
21		systems; peripheral components or systems; software;
22		mechanical, electrical, or plumbing systems; battery
23		systems; cooling systems and towers; temperature control
24		systems; other cabling; and other data center
25		infrastructure equipment and systems necessary to operate
26		qualified tangible personal property, including fixtures;

SB2017 Enrolled - 753 - LRB102 16155 CPF 22006 b
1		and component parts of any of the foregoing, including
2		installation, maintenance, repair, refurbishment, and
3		replacement of qualified tangible personal property to
4		generate, transform, transmit, distribute, or manage
5		electricity necessary to operate qualified tangible
6		personal property; and all other tangible personal
7		property that is essential to the operations of a computer
8		data center. The term "qualified tangible personal
9		property" also includes building materials physically
10		incorporated in to the qualifying data center. To document
11		the exemption allowed under this Section, the retailer
12		must obtain from the purchaser a copy of the certificate
13		of eligibility issued by the Department of Commerce and
14		Economic Opportunity.
15		This item (31) is exempt from the provisions of Section
16		3-75.
17		(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;
18		100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.
19		7-12-19; 101-629, eff. 2-5-20.)
20		(35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
21		Sec. 3-10. Rate of tax. Unless otherwise provided in this
22		Section, the tax imposed by this Act is at the rate of 6.25% of
23		the selling price of tangible personal property transferred as
24		an incident to the sale of service, but, for the purpose of
25		computing this tax, in no event shall the selling price be less

SB2017 Enrolled - 754 - LRB102 16155 CPF 22006 b
1		than the cost price of the property to the serviceman.
2		Beginning on July 1, 2000 and through December 31, 2000,
3		with respect to motor fuel, as defined in Section 1.1 of the
4		Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
5		the Use Tax Act, the tax is imposed at the rate of 1.25%.
6		With respect to gasohol, as defined in the Use Tax Act, the
7		tax imposed by this Act applies to (i) 70% of the selling price
8		of property transferred as an incident to the sale of service
9		on or after January 1, 1990, and before July 1, 2003, (ii) 80%
10		of the selling price of property transferred as an incident to
11		the sale of service on or after July 1, 2003 and on or before
12		July 1, 2017, and (iii) 100% of the selling price thereafter.
13		If, at any time, however, the tax under this Act on sales of
14		gasohol, as defined in the Use Tax Act, is imposed at the rate
15		of 1.25%, then the tax imposed by this Act applies to 100% of
16		the proceeds of sales of gasohol made during that time.
17		With respect to majority blended ethanol fuel, as defined
18		in the Use Tax Act, the tax imposed by this Act does not apply
19		to the selling price of property transferred as an incident to
20		the sale of service on or after July 1, 2003 and on or before
21		December 31, 2023 but applies to 100% of the selling price
22		thereafter.
23		With respect to biodiesel blends, as defined in the Use
24		Tax Act, with no less than 1% and no more than 10% biodiesel,
25		the tax imposed by this Act applies to (i) 80% of the selling
26		price of property transferred as an incident to the sale of

SB2017 Enrolled - 755 - LRB102 16155 CPF 22006 b
1		service on or after July 1, 2003 and on or before December 31,
2		2018 and (ii) 100% of the proceeds of the selling price
3		thereafter. If, at any time, however, the tax under this Act on
4		sales of biodiesel blends, as defined in the Use Tax Act, with
5		no less than 1% and no more than 10% biodiesel is imposed at
6		the rate of 1.25%, then the tax imposed by this Act applies to
7		100% of the proceeds of sales of biodiesel blends with no less
8		than 1% and no more than 10% biodiesel made during that time.
9		With respect to 100% biodiesel, as defined in the Use Tax
10		Act, and biodiesel blends, as defined in the Use Tax Act, with
11		more than 10% but no more than 99% biodiesel, the tax imposed
12		by this Act does not apply to the proceeds of the selling price
13		of property transferred as an incident to the sale of service
14		on or after July 1, 2003 and on or before December 31, 2023 but
15		applies to 100% of the selling price thereafter.
16		At the election of any registered serviceman made for each
17		fiscal year, sales of service in which the aggregate annual
18		cost price of tangible personal property transferred as an
19		incident to the sales of service is less than 35%, or 75% in
20		the case of servicemen transferring prescription drugs or
21		servicemen engaged in graphic arts production, of the
22		aggregate annual total gross receipts from all sales of
23		service, the tax imposed by this Act shall be based on the
24		serviceman's cost price of the tangible personal property
25		transferred as an incident to the sale of those services.
26		The tax shall be imposed at the rate of 1% on food prepared

SB2017 Enrolled - 756 - LRB102 16155 CPF 22006 b
1		for immediate consumption and transferred incident to a sale
2		of service subject to this Act or the Service Occupation Tax
3		Act by an entity licensed under the Hospital Licensing Act,
4		the Nursing Home Care Act, the Assisted Living and Shared
5		Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
6		Specialized Mental Health Rehabilitation Act of 2013, or the
7		Child Care Act of 1969, or an entity that holds a permit issued
8		pursuant to the Life Care Facilities Act. The tax shall also be
9		imposed at the rate of 1% on food for human consumption that is
10		to be consumed off the premises where it is sold (other than
11		alcoholic beverages, food consisting of or infused with adult
12		use cannabis, soft drinks, and food that has been prepared for
13		immediate consumption and is not otherwise included in this
14		paragraph) and prescription and nonprescription medicines,
15		drugs, medical appliances, products classified as Class III
16		medical devices by the United States Food and Drug
17		Administration that are used for cancer treatment pursuant to
18		a prescription, as well as any accessories and components
19		related to those devices, modifications to a motor vehicle for
20		the purpose of rendering it usable by a person with a
21		disability, and insulin, blood sugar testing materials,
22		syringes, and needles used by human diabetics. For the
23		purposes of this Section, until September 1, 2009: the term
24		"soft drinks" means any complete, finished, ready-to-use,
25		non-alcoholic drink, whether carbonated or not, including but
26		not limited to soda water, cola, fruit juice, vegetable juice,

SB2017 Enrolled - 757 - LRB102 16155 CPF 22006 b
1		carbonated water, and all other preparations commonly known as
2		soft drinks of whatever kind or description that are contained
3		in any closed or sealed bottle, can, carton, or container,
4		regardless of size; but "soft drinks" does not include coffee,
5		tea, non-carbonated water, infant formula, milk or milk
6		products as defined in the Grade A Pasteurized Milk and Milk
7		Products Act, or drinks containing 50% or more natural fruit
8		or vegetable juice.
9		Notwithstanding any other provisions of this Act,
10		beginning September 1, 2009, "soft drinks" means non-alcoholic
11		beverages that contain natural or artificial sweeteners. "Soft
12		drinks" do not include beverages that contain milk or milk
13		products, soy, rice or similar milk substitutes, or greater
14		than 50% of vegetable or fruit juice by volume.
15		Until August 1, 2009, and notwithstanding any other
16		provisions of this Act, "food for human consumption that is to
17		be consumed off the premises where it is sold" includes all
18		food sold through a vending machine, except soft drinks and
19		food products that are dispensed hot from a vending machine,
20		regardless of the location of the vending machine. Beginning
21		August 1, 2009, and notwithstanding any other provisions of
22		this Act, "food for human consumption that is to be consumed
23		off the premises where it is sold" includes all food sold
24		through a vending machine, except soft drinks, candy, and food
25		products that are dispensed hot from a vending machine,
26		regardless of the location of the vending machine.

SB2017 Enrolled - 758 - LRB102 16155 CPF 22006 b
1		Notwithstanding any other provisions of this Act,
2		beginning September 1, 2009, "food for human consumption that
3		is to be consumed off the premises where it is sold" does not
4		include candy. For purposes of this Section, "candy" means a
5		preparation of sugar, honey, or other natural or artificial
6		sweeteners in combination with chocolate, fruits, nuts or
7		other ingredients or flavorings in the form of bars, drops, or
8		pieces. "Candy" does not include any preparation that contains
9		flour or requires refrigeration.
10		Notwithstanding any other provisions of this Act,
11		beginning September 1, 2009, "nonprescription medicines and
12		drugs" does not include grooming and hygiene products. For
13		purposes of this Section, "grooming and hygiene products"
14		includes, but is not limited to, soaps and cleaning solutions,
15		shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
16		lotions and screens, unless those products are available by
17		prescription only, regardless of whether the products meet the
18		definition of "over-the-counter-drugs". For the purposes of
19		this paragraph, "over-the-counter-drug" means a drug for human
20		use that contains a label that identifies the product as a drug
21		as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
22		label includes:
23		(A) A "Drug Facts" panel; or
24		(B) A statement of the "active ingredient(s)" with a
25		list of those ingredients contained in the compound,
26		substance or preparation.

SB2017 Enrolled - 759 - LRB102 16155 CPF 22006 b
1		Beginning on January 1, 2014 (the effective date of Public
2		Act 98-122), "prescription and nonprescription medicines and
3		drugs" includes medical cannabis purchased from a registered
4		dispensing organization under the Compassionate Use of Medical
5		Cannabis Program Act.
6		As used in this Section, "adult use cannabis" means
7		cannabis subject to tax under the Cannabis Cultivation
8		Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
9		and does not include cannabis subject to tax under the
10		Compassionate Use of Medical Cannabis Program Act.
11		If the property that is acquired from a serviceman is
12		acquired outside Illinois and used outside Illinois before
13		being brought to Illinois for use here and is taxable under
14		this Act, the "selling price" on which the tax is computed
15		shall be reduced by an amount that represents a reasonable
16		allowance for depreciation for the period of prior
17		out-of-state use.
18		(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
19		102-4, eff. 4-27-21.)
20		Section 30-25. The Service Occupation Tax Act is amended
21		by changing Sections 3-5 and 3-10 as follows:
22		(35 ILCS 115/3-5)
23		Sec. 3-5. Exemptions. The following tangible personal
24		property is exempt from the tax imposed by this Act:

SB2017 Enrolled - 760 - LRB102 16155 CPF 22006 b
1		(1) Personal property sold by a corporation, society,
2		association, foundation, institution, or organization, other
3		than a limited liability company, that is organized and
4		operated as a not-for-profit service enterprise for the
5		benefit of persons 65 years of age or older if the personal
6		property was not purchased by the enterprise for the purpose
7		of resale by the enterprise.
8		(2) Personal property purchased by a not-for-profit
9		Illinois county fair association for use in conducting,
10		operating, or promoting the county fair.
11		(3) Personal property purchased by any not-for-profit arts
12		or cultural organization that establishes, by proof required
13		by the Department by rule, that it has received an exemption
14		under Section 501(c)(3) of the Internal Revenue Code and that
15		is organized and operated primarily for the presentation or
16		support of arts or cultural programming, activities, or
17		services. These organizations include, but are not limited to,
18		music and dramatic arts organizations such as symphony
19		orchestras and theatrical groups, arts and cultural service
20		organizations, local arts councils, visual arts organizations,
21		and media arts organizations. On and after July 1, 2001 (the
22		effective date of Public Act 92-35), however, an entity
23		otherwise eligible for this exemption shall not make tax-free
24		purchases unless it has an active identification number issued
25		by the Department.
26		(4) Legal tender, currency, medallions, or gold or silver

SB2017 Enrolled - 761 - LRB102 16155 CPF 22006 b
1		coinage issued by the State of Illinois, the government of the
2		United States of America, or the government of any foreign
3		country, and bullion.
4		(5) Until July 1, 2003 and beginning again on September 1,
5		2004 through August 30, 2014, graphic arts machinery and
6		equipment, including repair and replacement parts, both new
7		and used, and including that manufactured on special order or
8		purchased for lease, certified by the purchaser to be used
9		primarily for graphic arts production. Equipment includes
10		chemicals or chemicals acting as catalysts but only if the
11		chemicals or chemicals acting as catalysts effect a direct and
12		immediate change upon a graphic arts product. Beginning on
13		July 1, 2017, graphic arts machinery and equipment is included
14		in the manufacturing and assembling machinery and equipment
15		exemption under Section 2 of this Act.
16		(6) Personal property sold by a teacher-sponsored student
17		organization affiliated with an elementary or secondary school
18		located in Illinois.
19		(7) Farm machinery and equipment, both new and used,
20		including that manufactured on special order, certified by the
21		purchaser to be used primarily for production agriculture or
22		State or federal agricultural programs, including individual
23		replacement parts for the machinery and equipment, including
24		machinery and equipment purchased for lease, and including
25		implements of husbandry defined in Section 1-130 of the
26		Illinois Vehicle Code, farm machinery and agricultural

SB2017 Enrolled - 762 - LRB102 16155 CPF 22006 b
1		chemical and fertilizer spreaders, and nurse wagons required
2		to be registered under Section 3-809 of the Illinois Vehicle
3		Code, but excluding other motor vehicles required to be
4		registered under the Illinois Vehicle Code. Horticultural
5		polyhouses or hoop houses used for propagating, growing, or
6		overwintering plants shall be considered farm machinery and
7		equipment under this item (7). Agricultural chemical tender
8		tanks and dry boxes shall include units sold separately from a
9		motor vehicle required to be licensed and units sold mounted
10		on a motor vehicle required to be licensed if the selling price
11		of the tender is separately stated.
12		Farm machinery and equipment shall include precision
13		farming equipment that is installed or purchased to be
14		installed on farm machinery and equipment including, but not
15		limited to, tractors, harvesters, sprayers, planters, seeders,
16		or spreaders. Precision farming equipment includes, but is not
17		limited to, soil testing sensors, computers, monitors,
18		software, global positioning and mapping systems, and other
19		such equipment.
20		Farm machinery and equipment also includes computers,
21		sensors, software, and related equipment used primarily in the
22		computer-assisted operation of production agriculture
23		facilities, equipment, and activities such as, but not limited
24		to, the collection, monitoring, and correlation of animal and
25		crop data for the purpose of formulating animal diets and
26		agricultural chemicals. This item (7) is exempt from the

SB2017 Enrolled - 763 - LRB102 16155 CPF 22006 b
1		provisions of Section 3-55.
2		(8) Until June 30, 2013, fuel and petroleum products sold
3		to or used by an air common carrier, certified by the carrier
4		to be used for consumption, shipment, or storage in the
5		conduct of its business as an air common carrier, for a flight
6		destined for or returning from a location or locations outside
7		the United States without regard to previous or subsequent
8		domestic stopovers.
9		Beginning July 1, 2013, fuel and petroleum products sold
10		to or used by an air carrier, certified by the carrier to be
11		used for consumption, shipment, or storage in the conduct of
12		its business as an air common carrier, for a flight that (i) is
13		engaged in foreign trade or is engaged in trade between the
14		United States and any of its possessions and (ii) transports
15		at least one individual or package for hire from the city of
16		origination to the city of final destination on the same
17		aircraft, without regard to a change in the flight number of
18		that aircraft.
19		(9) Proceeds of mandatory service charges separately
20		stated on customers' bills for the purchase and consumption of
21		food and beverages, to the extent that the proceeds of the
22		service charge are in fact turned over as tips or as a
23		substitute for tips to the employees who participate directly
24		in preparing, serving, hosting or cleaning up the food or
25		beverage function with respect to which the service charge is
26		imposed.

SB2017 Enrolled - 764 - LRB102 16155 CPF 22006 b
1		(10) Until July 1, 2003, oil field exploration, drilling,
2		and production equipment, including (i) rigs and parts of
3		rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
4		pipe and tubular goods, including casing and drill strings,
5		(iii) pumps and pump-jack units, (iv) storage tanks and flow
6		lines, (v) any individual replacement part for oil field
7		exploration, drilling, and production equipment, and (vi)
8		machinery and equipment purchased for lease; but excluding
9		motor vehicles required to be registered under the Illinois
10		Vehicle Code.
11		(11) Photoprocessing machinery and equipment, including
12		repair and replacement parts, both new and used, including
13		that manufactured on special order, certified by the purchaser
14		to be used primarily for photoprocessing, and including
15		photoprocessing machinery and equipment purchased for lease.
16		(12) Until July 1, 2023, coal and aggregate exploration,
17		mining, off-highway hauling, processing, maintenance, and
18		reclamation equipment, including replacement parts and
19		equipment, and including equipment purchased for lease, but
20		excluding motor vehicles required to be registered under the
21		Illinois Vehicle Code. The changes made to this Section by
22		Public Act 97-767 apply on and after July 1, 2003, but no claim
23		for credit or refund is allowed on or after August 16, 2013
24		(the effective date of Public Act 98-456) for such taxes paid
25		during the period beginning July 1, 2003 and ending on August
26		16, 2013 (the effective date of Public Act 98-456).

SB2017 Enrolled - 765 - LRB102 16155 CPF 22006 b
1		(13) Beginning January 1, 1992 and through June 30, 2016,
2		food for human consumption that is to be consumed off the
3		premises where it is sold (other than alcoholic beverages,
4		soft drinks and food that has been prepared for immediate
5		consumption) and prescription and non-prescription medicines,
6		drugs, medical appliances, and insulin, urine testing
7		materials, syringes, and needles used by diabetics, for human
8		use, when purchased for use by a person receiving medical
9		assistance under Article V of the Illinois Public Aid Code who
10		resides in a licensed long-term care facility, as defined in
11		the Nursing Home Care Act, or in a licensed facility as defined
12		in the ID/DD Community Care Act, the MC/DD Act, or the
13		Specialized Mental Health Rehabilitation Act of 2013.
14		(14) Semen used for artificial insemination of livestock
15		for direct agricultural production.
16		(15) Horses, or interests in horses, registered with and
17		meeting the requirements of any of the Arabian Horse Club
18		Registry of America, Appaloosa Horse Club, American Quarter
19		Horse Association, United States Trotting Association, or
20		Jockey Club, as appropriate, used for purposes of breeding or
21		racing for prizes. This item (15) is exempt from the
22		provisions of Section 3-55, and the exemption provided for
23		under this item (15) applies for all periods beginning May 30,
24		1995, but no claim for credit or refund is allowed on or after
25		January 1, 2008 (the effective date of Public Act 95-88) for
26		such taxes paid during the period beginning May 30, 2000 and

SB2017 Enrolled - 766 - LRB102 16155 CPF 22006 b
1		ending on January 1, 2008 (the effective date of Public Act
2		95-88).
3		(16) Computers and communications equipment utilized for
4		any hospital purpose and equipment used in the diagnosis,
5		analysis, or treatment of hospital patients sold to a lessor
6		who leases the equipment, under a lease of one year or longer
7		executed or in effect at the time of the purchase, to a
8		hospital that has been issued an active tax exemption
9		identification number by the Department under Section 1g of
10		the Retailers' Occupation Tax Act.
11		(17) Personal property sold to a lessor who leases the
12		property, under a lease of one year or longer executed or in
13		effect at the time of the purchase, to a governmental body that
14		has been issued an active tax exemption identification number
15		by the Department under Section 1g of the Retailers'
16		Occupation Tax Act.
17		(18) Beginning with taxable years ending on or after
18		December 31, 1995 and ending with taxable years ending on or
19		before December 31, 2004, personal property that is donated
20		for disaster relief to be used in a State or federally declared
21		disaster area in Illinois or bordering Illinois by a
22		manufacturer or retailer that is registered in this State to a
23		corporation, society, association, foundation, or institution
24		that has been issued a sales tax exemption identification
25		number by the Department that assists victims of the disaster
26		who reside within the declared disaster area.

SB2017 Enrolled - 767 - LRB102 16155 CPF 22006 b
1		(19) Beginning with taxable years ending on or after
2		December 31, 1995 and ending with taxable years ending on or
3		before December 31, 2004, personal property that is used in
4		the performance of infrastructure repairs in this State,
5		including but not limited to municipal roads and streets,
6		access roads, bridges, sidewalks, waste disposal systems,
7		water and sewer line extensions, water distribution and
8		purification facilities, storm water drainage and retention
9		facilities, and sewage treatment facilities, resulting from a
10		State or federally declared disaster in Illinois or bordering
11		Illinois when such repairs are initiated on facilities located
12		in the declared disaster area within 6 months after the
13		disaster.
14		(20) Beginning July 1, 1999, game or game birds sold at a
15		"game breeding and hunting preserve area" as that term is used
16		in the Wildlife Code. This paragraph is exempt from the
17		provisions of Section 3-55.
18		(21) A motor vehicle, as that term is defined in Section
19		1-146 of the Illinois Vehicle Code, that is donated to a
20		corporation, limited liability company, society, association,
21		foundation, or institution that is determined by the
22		Department to be organized and operated exclusively for
23		educational purposes. For purposes of this exemption, "a
24		corporation, limited liability company, society, association,
25		foundation, or institution organized and operated exclusively
26		for educational purposes" means all tax-supported public

SB2017 Enrolled - 768 - LRB102 16155 CPF 22006 b
1		schools, private schools that offer systematic instruction in
2		useful branches of learning by methods common to public
3		schools and that compare favorably in their scope and
4		intensity with the course of study presented in tax-supported
5		schools, and vocational or technical schools or institutes
6		organized and operated exclusively to provide a course of
7		study of not less than 6 weeks duration and designed to prepare
8		individuals to follow a trade or to pursue a manual,
9		technical, mechanical, industrial, business, or commercial
10		occupation.
11		(22) Beginning January 1, 2000, personal property,
12		including food, purchased through fundraising events for the
13		benefit of a public or private elementary or secondary school,
14		a group of those schools, or one or more school districts if
15		the events are sponsored by an entity recognized by the school
16		district that consists primarily of volunteers and includes
17		parents and teachers of the school children. This paragraph
18		does not apply to fundraising events (i) for the benefit of
19		private home instruction or (ii) for which the fundraising
20		entity purchases the personal property sold at the events from
21		another individual or entity that sold the property for the
22		purpose of resale by the fundraising entity and that profits
23		from the sale to the fundraising entity. This paragraph is
24		exempt from the provisions of Section 3-55.
25		(23) Beginning January 1, 2000 and through December 31,
26		2001, new or used automatic vending machines that prepare and

SB2017 Enrolled - 769 - LRB102 16155 CPF 22006 b
1		serve hot food and beverages, including coffee, soup, and
2		other items, and replacement parts for these machines.
3		Beginning January 1, 2002 and through June 30, 2003, machines
4		and parts for machines used in commercial, coin-operated
5		amusement and vending business if a use or occupation tax is
6		paid on the gross receipts derived from the use of the
7		commercial, coin-operated amusement and vending machines. This
8		paragraph is exempt from the provisions of Section 3-55.
9		(24) Beginning on August 2, 2001 (the effective date of
10		Public Act 92-227), computers and communications equipment
11		utilized for any hospital purpose and equipment used in the
12		diagnosis, analysis, or treatment of hospital patients sold to
13		a lessor who leases the equipment, under a lease of one year or
14		longer executed or in effect at the time of the purchase, to a
15		hospital that has been issued an active tax exemption
16		identification number by the Department under Section 1g of
17		the Retailers' Occupation Tax Act. This paragraph is exempt
18		from the provisions of Section 3-55.
19		(25) Beginning on August 2, 2001 (the effective date of
20		Public Act 92-227), personal property sold to a lessor who
21		leases the property, under a lease of one year or longer
22		executed or in effect at the time of the purchase, to a
23		governmental body that has been issued an active tax exemption
24		identification number by the Department under Section 1g of
25		the Retailers' Occupation Tax Act. This paragraph is exempt
26		from the provisions of Section 3-55.

SB2017 Enrolled - 770 - LRB102 16155 CPF 22006 b
1		(26) Beginning on January 1, 2002 and through June 30,
2		2016, tangible personal property purchased from an Illinois
3		retailer by a taxpayer engaged in centralized purchasing
4		activities in Illinois who will, upon receipt of the property
5		in Illinois, temporarily store the property in Illinois (i)
6		for the purpose of subsequently transporting it outside this
7		State for use or consumption thereafter solely outside this
8		State or (ii) for the purpose of being processed, fabricated,
9		or manufactured into, attached to, or incorporated into other
10		tangible personal property to be transported outside this
11		State and thereafter used or consumed solely outside this
12		State. The Director of Revenue shall, pursuant to rules
13		adopted in accordance with the Illinois Administrative
14		Procedure Act, issue a permit to any taxpayer in good standing
15		with the Department who is eligible for the exemption under
16		this paragraph (26). The permit issued under this paragraph
17		(26) shall authorize the holder, to the extent and in the
18		manner specified in the rules adopted under this Act, to
19		purchase tangible personal property from a retailer exempt
20		from the taxes imposed by this Act. Taxpayers shall maintain
21		all necessary books and records to substantiate the use and
22		consumption of all such tangible personal property outside of
23		the State of Illinois.
24		(27) Beginning January 1, 2008, tangible personal property
25		used in the construction or maintenance of a community water
26		supply, as defined under Section 3.145 of the Environmental

SB2017 Enrolled - 771 - LRB102 16155 CPF 22006 b
1		Protection Act, that is operated by a not-for-profit
2		corporation that holds a valid water supply permit issued
3		under Title IV of the Environmental Protection Act. This
4		paragraph is exempt from the provisions of Section 3-55.
5		(28) Tangible personal property sold to a
6		public-facilities corporation, as described in Section
7		11-65-10 of the Illinois Municipal Code, for purposes of
8		constructing or furnishing a municipal convention hall, but
9		only if the legal title to the municipal convention hall is
10		transferred to the municipality without any further
11		consideration by or on behalf of the municipality at the time
12		of the completion of the municipal convention hall or upon the
13		retirement or redemption of any bonds or other debt
14		instruments issued by the public-facilities corporation in
15		connection with the development of the municipal convention
16		hall. This exemption includes existing public-facilities
17		corporations as provided in Section 11-65-25 of the Illinois
18		Municipal Code. This paragraph is exempt from the provisions
19		of Section 3-55.
20		(29) Beginning January 1, 2010 and continuing through
21		December 31, 2024, materials, parts, equipment, components,
22		and furnishings incorporated into or upon an aircraft as part
23		of the modification, refurbishment, completion, replacement,
24		repair, or maintenance of the aircraft. This exemption
25		includes consumable supplies used in the modification,
26		refurbishment, completion, replacement, repair, and

SB2017 Enrolled - 772 - LRB102 16155 CPF 22006 b
1		maintenance of aircraft, but excludes any materials, parts,
2		equipment, components, and consumable supplies used in the
3		modification, replacement, repair, and maintenance of aircraft
4		engines or power plants, whether such engines or power plants
5		are installed or uninstalled upon any such aircraft.
6		"Consumable supplies" include, but are not limited to,
7		adhesive, tape, sandpaper, general purpose lubricants,
8		cleaning solution, latex gloves, and protective films. This
9		exemption applies only to the transfer of qualifying tangible
10		personal property incident to the modification, refurbishment,
11		completion, replacement, repair, or maintenance of an aircraft
12		by persons who (i) hold an Air Agency Certificate and are
13		empowered to operate an approved repair station by the Federal
14		Aviation Administration, (ii) have a Class IV Rating, and
15		(iii) conduct operations in accordance with Part 145 of the
16		Federal Aviation Regulations. The exemption does not include
17		aircraft operated by a commercial air carrier providing
18		scheduled passenger air service pursuant to authority issued
19		under Part 121 or Part 129 of the Federal Aviation
20		Regulations. The changes made to this paragraph (29) by Public
21		Act 98-534 are declarative of existing law. It is the intent of
22		the General Assembly that the exemption under this paragraph
23		(29) applies continuously from January 1, 2010 through
24		December 31, 2024; however, no claim for credit or refund is
25		allowed for taxes paid as a result of the disallowance of this
26		exemption on or after January 1, 2015 and prior to the

SB2017 Enrolled - 773 - LRB102 16155 CPF 22006 b
1		effective date of this amendatory Act of the 101st General
2		Assembly.
3		(30) Beginning January 1, 2017 and through December 31,
4		2026, menstrual pads, tampons, and menstrual cups.
5		(31) Tangible personal property transferred to a purchaser
6		who is exempt from tax by operation of federal law. This
7		paragraph is exempt from the provisions of Section 3-55.
8		(32) Qualified tangible personal property used in the
9		construction or operation of a data center that has been
10		granted a certificate of exemption by the Department of
11		Commerce and Economic Opportunity, whether that tangible
12		personal property is purchased by the owner, operator, or
13		tenant of the data center or by a contractor or subcontractor
14		of the owner, operator, or tenant. Data centers that would
15		have qualified for a certificate of exemption prior to January
16		1, 2020 had this amendatory Act of the 101st General Assembly
17		been in effect, may apply for and obtain an exemption for
18		subsequent purchases of computer equipment or enabling
19		software purchased or leased to upgrade, supplement, or
20		replace computer equipment or enabling software purchased or
21		leased in the original investment that would have qualified.
22		The Department of Commerce and Economic Opportunity shall
23		grant a certificate of exemption under this item (32) to
24		qualified data centers as defined by Section 605-1025 of the
25		Department of Commerce and Economic Opportunity Law of the
26		Civil Administrative Code of Illinois.

SB2017 Enrolled - 774 - LRB102 16155 CPF 22006 b
1		For the purposes of this item (32):
2		"Data center" means a building or a series of
3		buildings rehabilitated or constructed to house working
4		servers in one physical location or multiple sites within
5		the State of Illinois.
6		"Qualified tangible personal property" means:
7		electrical systems and equipment; climate control and
8		chilling equipment and systems; mechanical systems and
9		equipment; monitoring and secure systems; emergency
10		generators; hardware; computers; servers; data storage
11		devices; network connectivity equipment; racks; cabinets;
12		telecommunications cabling infrastructure; raised floor
13		systems; peripheral components or systems; software;
14		mechanical, electrical, or plumbing systems; battery
15		systems; cooling systems and towers; temperature control
16		systems; other cabling; and other data center
17		infrastructure equipment and systems necessary to operate
18		qualified tangible personal property, including fixtures;
19		and component parts of any of the foregoing, including
20		installation, maintenance, repair, refurbishment, and
21		replacement of qualified tangible personal property to
22		generate, transform, transmit, distribute, or manage
23		electricity necessary to operate qualified tangible
24		personal property; and all other tangible personal
25		property that is essential to the operations of a computer
26		data center. The term "qualified tangible personal

SB2017 Enrolled - 775 - LRB102 16155 CPF 22006 b
1		property" also includes building materials physically
2		incorporated in to the qualifying data center. To document
3		the exemption allowed under this Section, the retailer
4		must obtain from the purchaser a copy of the certificate
5		of eligibility issued by the Department of Commerce and
6		Economic Opportunity.
7		This item (32) is exempt from the provisions of Section
8		3-55.
9		(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;
10		100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.
11		7-12-19; 101-629, eff. 2-5-20.)
12		(35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
13		Sec. 3-10. Rate of tax. Unless otherwise provided in this
14		Section, the tax imposed by this Act is at the rate of 6.25% of
15		the "selling price", as defined in Section 2 of the Service Use
16		Tax Act, of the tangible personal property. For the purpose of
17		computing this tax, in no event shall the "selling price" be
18		less than the cost price to the serviceman of the tangible
19		personal property transferred. The selling price of each item
20		of tangible personal property transferred as an incident of a
21		sale of service may be shown as a distinct and separate item on
22		the serviceman's billing to the service customer. If the
23		selling price is not so shown, the selling price of the
24		tangible personal property is deemed to be 50% of the
25		serviceman's entire billing to the service customer. When,

SB2017 Enrolled - 776 - LRB102 16155 CPF 22006 b
1		however, a serviceman contracts to design, develop, and
2		produce special order machinery or equipment, the tax imposed
3		by this Act shall be based on the serviceman's cost price of
4		the tangible personal property transferred incident to the
5		completion of the contract.
6		Beginning on July 1, 2000 and through December 31, 2000,
7		with respect to motor fuel, as defined in Section 1.1 of the
8		Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9		the Use Tax Act, the tax is imposed at the rate of 1.25%.
10		With respect to gasohol, as defined in the Use Tax Act, the
11		tax imposed by this Act shall apply to (i) 70% of the cost
12		price of property transferred as an incident to the sale of
13		service on or after January 1, 1990, and before July 1, 2003,
14		(ii) 80% of the selling price of property transferred as an
15		incident to the sale of service on or after July 1, 2003 and on
16		or before July 1, 2017, and (iii) 100% of the cost price
17		thereafter. If, at any time, however, the tax under this Act on
18		sales of gasohol, as defined in the Use Tax Act, is imposed at
19		the rate of 1.25%, then the tax imposed by this Act applies to
20		100% of the proceeds of sales of gasohol made during that time.
21		With respect to majority blended ethanol fuel, as defined
22		in the Use Tax Act, the tax imposed by this Act does not apply
23		to the selling price of property transferred as an incident to
24		the sale of service on or after July 1, 2003 and on or before
25		December 31, 2023 but applies to 100% of the selling price
26		thereafter.

SB2017 Enrolled - 777 - LRB102 16155 CPF 22006 b
1		With respect to biodiesel blends, as defined in the Use
2		Tax Act, with no less than 1% and no more than 10% biodiesel,
3		the tax imposed by this Act applies to (i) 80% of the selling
4		price of property transferred as an incident to the sale of
5		service on or after July 1, 2003 and on or before December 31,
6		2018 and (ii) 100% of the proceeds of the selling price
7		thereafter. If, at any time, however, the tax under this Act on
8		sales of biodiesel blends, as defined in the Use Tax Act, with
9		no less than 1% and no more than 10% biodiesel is imposed at
10		the rate of 1.25%, then the tax imposed by this Act applies to
11		100% of the proceeds of sales of biodiesel blends with no less
12		than 1% and no more than 10% biodiesel made during that time.
13		With respect to 100% biodiesel, as defined in the Use Tax
14		Act, and biodiesel blends, as defined in the Use Tax Act, with
15		more than 10% but no more than 99% biodiesel material, the tax
16		imposed by this Act does not apply to the proceeds of the
17		selling price of property transferred as an incident to the
18		sale of service on or after July 1, 2003 and on or before
19		December 31, 2023 but applies to 100% of the selling price
20		thereafter.
21		At the election of any registered serviceman made for each
22		fiscal year, sales of service in which the aggregate annual
23		cost price of tangible personal property transferred as an
24		incident to the sales of service is less than 35%, or 75% in
25		the case of servicemen transferring prescription drugs or
26		servicemen engaged in graphic arts production, of the

SB2017 Enrolled - 778 - LRB102 16155 CPF 22006 b
1		aggregate annual total gross receipts from all sales of
2		service, the tax imposed by this Act shall be based on the
3		serviceman's cost price of the tangible personal property
4		transferred incident to the sale of those services.
5		The tax shall be imposed at the rate of 1% on food prepared
6		for immediate consumption and transferred incident to a sale
7		of service subject to this Act or the Service Occupation Tax
8		Act by an entity licensed under the Hospital Licensing Act,
9		the Nursing Home Care Act, the Assisted Living and Shared
10		Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
11		Specialized Mental Health Rehabilitation Act of 2013, or the
12		Child Care Act of 1969, or an entity that holds a permit issued
13		pursuant to the Life Care Facilities Act. The tax shall also be
14		imposed at the rate of 1% on food for human consumption that is
15		to be consumed off the premises where it is sold (other than
16		alcoholic beverages, food consisting of or infused with adult
17		use cannabis, soft drinks, and food that has been prepared for
18		immediate consumption and is not otherwise included in this
19		paragraph) and prescription and nonprescription medicines,
20		drugs, medical appliances, products classified as Class III
21		medical devices by the United States Food and Drug
22		Administration that are used for cancer treatment pursuant to
23		a prescription, as well as any accessories and components
24		related to those devices, modifications to a motor vehicle for
25		the purpose of rendering it usable by a person with a
26		disability, and insulin, blood sugar testing materials,

SB2017 Enrolled - 779 - LRB102 16155 CPF 22006 b
1		syringes, and needles used by human diabetics. For the
2		purposes of this Section, until September 1, 2009: the term
3		"soft drinks" means any complete, finished, ready-to-use,
4		non-alcoholic drink, whether carbonated or not, including but
5		not limited to soda water, cola, fruit juice, vegetable juice,
6		carbonated water, and all other preparations commonly known as
7		soft drinks of whatever kind or description that are contained
8		in any closed or sealed can, carton, or container, regardless
9		of size; but "soft drinks" does not include coffee, tea,
10		non-carbonated water, infant formula, milk or milk products as
11		defined in the Grade A Pasteurized Milk and Milk Products Act,
12		or drinks containing 50% or more natural fruit or vegetable
13		juice.
14		Notwithstanding any other provisions of this Act,
15		beginning September 1, 2009, "soft drinks" means non-alcoholic
16		beverages that contain natural or artificial sweeteners. "Soft
17		drinks" do not include beverages that contain milk or milk
18		products, soy, rice or similar milk substitutes, or greater
19		than 50% of vegetable or fruit juice by volume.
20		Until August 1, 2009, and notwithstanding any other
21		provisions of this Act, "food for human consumption that is to
22		be consumed off the premises where it is sold" includes all
23		food sold through a vending machine, except soft drinks and
24		food products that are dispensed hot from a vending machine,
25		regardless of the location of the vending machine. Beginning
26		August 1, 2009, and notwithstanding any other provisions of

SB2017 Enrolled - 780 - LRB102 16155 CPF 22006 b
1		this Act, "food for human consumption that is to be consumed
2		off the premises where it is sold" includes all food sold
3		through a vending machine, except soft drinks, candy, and food
4		products that are dispensed hot from a vending machine,
5		regardless of the location of the vending machine.
6		Notwithstanding any other provisions of this Act,
7		beginning September 1, 2009, "food for human consumption that
8		is to be consumed off the premises where it is sold" does not
9		include candy. For purposes of this Section, "candy" means a
10		preparation of sugar, honey, or other natural or artificial
11		sweeteners in combination with chocolate, fruits, nuts or
12		other ingredients or flavorings in the form of bars, drops, or
13		pieces. "Candy" does not include any preparation that contains
14		flour or requires refrigeration.
15		Notwithstanding any other provisions of this Act,
16		beginning September 1, 2009, "nonprescription medicines and
17		drugs" does not include grooming and hygiene products. For
18		purposes of this Section, "grooming and hygiene products"
19		includes, but is not limited to, soaps and cleaning solutions,
20		shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
21		lotions and screens, unless those products are available by
22		prescription only, regardless of whether the products meet the
23		definition of "over-the-counter-drugs". For the purposes of
24		this paragraph, "over-the-counter-drug" means a drug for human
25		use that contains a label that identifies the product as a drug
26		as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"

SB2017 Enrolled - 781 - LRB102 16155 CPF 22006 b
1		label includes:
2		(A) A "Drug Facts" panel; or
3		(B) A statement of the "active ingredient(s)" with a
4		list of those ingredients contained in the compound,
5		substance or preparation.
6		Beginning on January 1, 2014 (the effective date of Public
7		Act 98-122), "prescription and nonprescription medicines and
8		drugs" includes medical cannabis purchased from a registered
9		dispensing organization under the Compassionate Use of Medical
10		Cannabis Program Act.
11		As used in this Section, "adult use cannabis" means
12		cannabis subject to tax under the Cannabis Cultivation
13		Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
14		and does not include cannabis subject to tax under the
15		Compassionate Use of Medical Cannabis Program Act.
16		(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
17		102-4, eff. 4-27-21.)
18		Section 30-30. The Retailers' Occupation Tax Act is
19		amended by changing Section 2-5 as follows:
20		(35 ILCS 120/2-5)
21		Sec. 2-5. Exemptions. Gross receipts from proceeds from
22		the sale of the following tangible personal property are
23		exempt from the tax imposed by this Act:
24		(1) Farm chemicals.

SB2017 Enrolled - 782 - LRB102 16155 CPF 22006 b
1		(2) Farm machinery and equipment, both new and used,
2		including that manufactured on special order, certified by
3		the purchaser to be used primarily for production
4		agriculture or State or federal agricultural programs,
5		including individual replacement parts for the machinery
6		and equipment, including machinery and equipment purchased
7		for lease, and including implements of husbandry defined
8		in Section 1-130 of the Illinois Vehicle Code, farm
9		machinery and agricultural chemical and fertilizer
10		spreaders, and nurse wagons required to be registered
11		under Section 3-809 of the Illinois Vehicle Code, but
12		excluding other motor vehicles required to be registered
13		under the Illinois Vehicle Code. Horticultural polyhouses
14		or hoop houses used for propagating, growing, or
15		overwintering plants shall be considered farm machinery
16		and equipment under this item (2). Agricultural chemical
17		tender tanks and dry boxes shall include units sold
18		separately from a motor vehicle required to be licensed
19		and units sold mounted on a motor vehicle required to be
20		licensed, if the selling price of the tender is separately
21		stated.
22		Farm machinery and equipment shall include precision
23		farming equipment that is installed or purchased to be
24		installed on farm machinery and equipment including, but
25		not limited to, tractors, harvesters, sprayers, planters,
26		seeders, or spreaders. Precision farming equipment

SB2017 Enrolled - 783 - LRB102 16155 CPF 22006 b
1		includes, but is not limited to, soil testing sensors,
2		computers, monitors, software, global positioning and
3		mapping systems, and other such equipment.
4		Farm machinery and equipment also includes computers,
5		sensors, software, and related equipment used primarily in
6		the computer-assisted operation of production agriculture
7		facilities, equipment, and activities such as, but not
8		limited to, the collection, monitoring, and correlation of
9		animal and crop data for the purpose of formulating animal
10		diets and agricultural chemicals. This item (2) is exempt
11		from the provisions of Section 2-70.
12		(3) Until July 1, 2003, distillation machinery and
13		equipment, sold as a unit or kit, assembled or installed
14		by the retailer, certified by the user to be used only for
15		the production of ethyl alcohol that will be used for
16		consumption as motor fuel or as a component of motor fuel
17		for the personal use of the user, and not subject to sale
18		or resale.
19		(4) Until July 1, 2003 and beginning again September
20		1, 2004 through August 30, 2014, graphic arts machinery
21		and equipment, including repair and replacement parts,
22		both new and used, and including that manufactured on
23		special order or purchased for lease, certified by the
24		purchaser to be used primarily for graphic arts
25		production. Equipment includes chemicals or chemicals
26		acting as catalysts but only if the chemicals or chemicals

SB2017 Enrolled - 784 - LRB102 16155 CPF 22006 b
1		acting as catalysts effect a direct and immediate change
2		upon a graphic arts product. Beginning on July 1, 2017,
3		graphic arts machinery and equipment is included in the
4		manufacturing and assembling machinery and equipment
5		exemption under paragraph (14).
6		(5) A motor vehicle that is used for automobile
7		renting, as defined in the Automobile Renting Occupation
8		and Use Tax Act. This paragraph is exempt from the
9		provisions of Section 2-70.
10		(6) Personal property sold by a teacher-sponsored
11		student organization affiliated with an elementary or
12		secondary school located in Illinois.
13		(7) Until July 1, 2003, proceeds of that portion of
14		the selling price of a passenger car the sale of which is
15		subject to the Replacement Vehicle Tax.
16		(8) Personal property sold to an Illinois county fair
17		association for use in conducting, operating, or promoting
18		the county fair.
19		(9) Personal property sold to a not-for-profit arts or
20		cultural organization that establishes, by proof required
21		by the Department by rule, that it has received an
22		exemption under Section 501(c)(3) of the Internal Revenue
23		Code and that is organized and operated primarily for the
24		presentation or support of arts or cultural programming,
25		activities, or services. These organizations include, but
26		are not limited to, music and dramatic arts organizations

SB2017 Enrolled - 785 - LRB102 16155 CPF 22006 b
1		such as symphony orchestras and theatrical groups, arts
2		and cultural service organizations, local arts councils,
3		visual arts organizations, and media arts organizations.
4		On and after July 1, 2001 (the effective date of Public Act
5		92-35), however, an entity otherwise eligible for this
6		exemption shall not make tax-free purchases unless it has
7		an active identification number issued by the Department.
8		(10) Personal property sold by a corporation, society,
9		association, foundation, institution, or organization,
10		other than a limited liability company, that is organized
11		and operated as a not-for-profit service enterprise for
12		the benefit of persons 65 years of age or older if the
13		personal property was not purchased by the enterprise for
14		the purpose of resale by the enterprise.
15		(11) Personal property sold to a governmental body, to
16		a corporation, society, association, foundation, or
17		institution organized and operated exclusively for
18		charitable, religious, or educational purposes, or to a
19		not-for-profit corporation, society, association,
20		foundation, institution, or organization that has no
21		compensated officers or employees and that is organized
22		and operated primarily for the recreation of persons 55
23		years of age or older. A limited liability company may
24		qualify for the exemption under this paragraph only if the
25		limited liability company is organized and operated
26		exclusively for educational purposes. On and after July 1,

SB2017 Enrolled - 786 - LRB102 16155 CPF 22006 b
1		1987, however, no entity otherwise eligible for this
2		exemption shall make tax-free purchases unless it has an
3		active identification number issued by the Department.
4		(12) (Blank).
5		(12-5) On and after July 1, 2003 and through June 30,
6		2004, motor vehicles of the second division with a gross
7		vehicle weight in excess of 8,000 pounds that are subject
8		to the commercial distribution fee imposed under Section
9		3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
10		2004 and through June 30, 2005, the use in this State of
11		motor vehicles of the second division: (i) with a gross
12		vehicle weight rating in excess of 8,000 pounds; (ii) that
13		are subject to the commercial distribution fee imposed
14		under Section 3-815.1 of the Illinois Vehicle Code; and
15		(iii) that are primarily used for commercial purposes.
16		Through June 30, 2005, this exemption applies to repair
17		and replacement parts added after the initial purchase of
18		such a motor vehicle if that motor vehicle is used in a
19		manner that would qualify for the rolling stock exemption
20		otherwise provided for in this Act. For purposes of this
21		paragraph, "used for commercial purposes" means the
22		transportation of persons or property in furtherance of
23		any commercial or industrial enterprise whether for-hire
24		or not.
25		(13) Proceeds from sales to owners, lessors, or
26		shippers of tangible personal property that is utilized by

SB2017 Enrolled - 787 - LRB102 16155 CPF 22006 b
1		interstate carriers for hire for use as rolling stock
2		moving in interstate commerce and equipment operated by a
3		telecommunications provider, licensed as a common carrier
4		by the Federal Communications Commission, which is
5		permanently installed in or affixed to aircraft moving in
6		interstate commerce.
7		(14) Machinery and equipment that will be used by the
8		purchaser, or a lessee of the purchaser, primarily in the
9		process of manufacturing or assembling tangible personal
10		property for wholesale or retail sale or lease, whether
11		the sale or lease is made directly by the manufacturer or
12		by some other person, whether the materials used in the
13		process are owned by the manufacturer or some other
14		person, or whether the sale or lease is made apart from or
15		as an incident to the seller's engaging in the service
16		occupation of producing machines, tools, dies, jigs,
17		patterns, gauges, or other similar items of no commercial
18		value on special order for a particular purchaser. The
19		exemption provided by this paragraph (14) does not include
20		machinery and equipment used in (i) the generation of
21		electricity for wholesale or retail sale; (ii) the
22		generation or treatment of natural or artificial gas for
23		wholesale or retail sale that is delivered to customers
24		through pipes, pipelines, or mains; or (iii) the treatment
25		of water for wholesale or retail sale that is delivered to
26		customers through pipes, pipelines, or mains. The

SB2017 Enrolled - 788 - LRB102 16155 CPF 22006 b
1		provisions of Public Act 98-583 are declaratory of
2		existing law as to the meaning and scope of this
3		exemption. Beginning on July 1, 2017, the exemption
4		provided by this paragraph (14) includes, but is not
5		limited to, graphic arts machinery and equipment, as
6		defined in paragraph (4) of this Section.
7		(15) Proceeds of mandatory service charges separately
8		stated on customers' bills for purchase and consumption of
9		food and beverages, to the extent that the proceeds of the
10		service charge are in fact turned over as tips or as a
11		substitute for tips to the employees who participate
12		directly in preparing, serving, hosting or cleaning up the
13		food or beverage function with respect to which the
14		service charge is imposed.
15		(16) Tangible personal property sold to a purchaser if
16		the purchaser is exempt from use tax by operation of
17		federal law. This paragraph is exempt from the provisions
18		of Section 2-70.
19		(17) Tangible personal property sold to a common
20		carrier by rail or motor that receives the physical
21		possession of the property in Illinois and that transports
22		the property, or shares with another common carrier in the
23		transportation of the property, out of Illinois on a
24		standard uniform bill of lading showing the seller of the
25		property as the shipper or consignor of the property to a
26		destination outside Illinois, for use outside Illinois.

SB2017 Enrolled - 789 - LRB102 16155 CPF 22006 b
1		(18) Legal tender, currency, medallions, or gold or
2		silver coinage issued by the State of Illinois, the
3		government of the United States of America, or the
4		government of any foreign country, and bullion.
5		(19) Until July 1, 2003, oil field exploration,
6		drilling, and production equipment, including (i) rigs and
7		parts of rigs, rotary rigs, cable tool rigs, and workover
8		rigs, (ii) pipe and tubular goods, including casing and
9		drill strings, (iii) pumps and pump-jack units, (iv)
10		storage tanks and flow lines, (v) any individual
11		replacement part for oil field exploration, drilling, and
12		production equipment, and (vi) machinery and equipment
13		purchased for lease; but excluding motor vehicles required
14		to be registered under the Illinois Vehicle Code.
15		(20) Photoprocessing machinery and equipment,
16		including repair and replacement parts, both new and used,
17		including that manufactured on special order, certified by
18		the purchaser to be used primarily for photoprocessing,
19		and including photoprocessing machinery and equipment
20		purchased for lease.
21		(21) Until July 1, 2023, coal and aggregate
22		exploration, mining, off-highway hauling, processing,
23		maintenance, and reclamation equipment, including
24		replacement parts and equipment, and including equipment
25		purchased for lease, but excluding motor vehicles required
26		to be registered under the Illinois Vehicle Code. The

SB2017 Enrolled - 790 - LRB102 16155 CPF 22006 b
1		changes made to this Section by Public Act 97-767 apply on
2		and after July 1, 2003, but no claim for credit or refund
3		is allowed on or after August 16, 2013 (the effective date
4		of Public Act 98-456) for such taxes paid during the
5		period beginning July 1, 2003 and ending on August 16,
6		2013 (the effective date of Public Act 98-456).
7		(22) Until June 30, 2013, fuel and petroleum products
8		sold to or used by an air carrier, certified by the carrier
9		to be used for consumption, shipment, or storage in the
10		conduct of its business as an air common carrier, for a
11		flight destined for or returning from a location or
12		locations outside the United States without regard to
13		previous or subsequent domestic stopovers.
14		Beginning July 1, 2013, fuel and petroleum products
15		sold to or used by an air carrier, certified by the carrier
16		to be used for consumption, shipment, or storage in the
17		conduct of its business as an air common carrier, for a
18		flight that (i) is engaged in foreign trade or is engaged
19		in trade between the United States and any of its
20		possessions and (ii) transports at least one individual or
21		package for hire from the city of origination to the city
22		of final destination on the same aircraft, without regard
23		to a change in the flight number of that aircraft.
24		(23) A transaction in which the purchase order is
25		received by a florist who is located outside Illinois, but
26		who has a florist located in Illinois deliver the property

SB2017 Enrolled - 791 - LRB102 16155 CPF 22006 b
1		to the purchaser or the purchaser's donee in Illinois.
2		(24) Fuel consumed or used in the operation of ships,
3		barges, or vessels that are used primarily in or for the
4		transportation of property or the conveyance of persons
5		for hire on rivers bordering on this State if the fuel is
6		delivered by the seller to the purchaser's barge, ship, or
7		vessel while it is afloat upon that bordering river.
8		(25) Except as provided in item (25-5) of this
9		Section, a motor vehicle sold in this State to a
10		nonresident even though the motor vehicle is delivered to
11		the nonresident in this State, if the motor vehicle is not
12		to be titled in this State, and if a drive-away permit is
13		issued to the motor vehicle as provided in Section 3-603
14		of the Illinois Vehicle Code or if the nonresident
15		purchaser has vehicle registration plates to transfer to
16		the motor vehicle upon returning to his or her home state.
17		The issuance of the drive-away permit or having the
18		out-of-state registration plates to be transferred is
19		prima facie evidence that the motor vehicle will not be
20		titled in this State.
21		(25-5) The exemption under item (25) does not apply if
22		the state in which the motor vehicle will be titled does
23		not allow a reciprocal exemption for a motor vehicle sold
24		and delivered in that state to an Illinois resident but
25		titled in Illinois. The tax collected under this Act on
26		the sale of a motor vehicle in this State to a resident of

SB2017 Enrolled - 792 - LRB102 16155 CPF 22006 b
1		another state that does not allow a reciprocal exemption
2		shall be imposed at a rate equal to the state's rate of tax
3		on taxable property in the state in which the purchaser is
4		a resident, except that the tax shall not exceed the tax
5		that would otherwise be imposed under this Act. At the
6		time of the sale, the purchaser shall execute a statement,
7		signed under penalty of perjury, of his or her intent to
8		title the vehicle in the state in which the purchaser is a
9		resident within 30 days after the sale and of the fact of
10		the payment to the State of Illinois of tax in an amount
11		equivalent to the state's rate of tax on taxable property
12		in his or her state of residence and shall submit the
13		statement to the appropriate tax collection agency in his
14		or her state of residence. In addition, the retailer must
15		retain a signed copy of the statement in his or her
16		records. Nothing in this item shall be construed to
17		require the removal of the vehicle from this state
18		following the filing of an intent to title the vehicle in
19		the purchaser's state of residence if the purchaser titles
20		the vehicle in his or her state of residence within 30 days
21		after the date of sale. The tax collected under this Act in
22		accordance with this item (25-5) shall be proportionately
23		distributed as if the tax were collected at the 6.25%
24		general rate imposed under this Act.
25		(25-7) Beginning on July 1, 2007, no tax is imposed
26		under this Act on the sale of an aircraft, as defined in

SB2017 Enrolled - 793 - LRB102 16155 CPF 22006 b
1		Section 3 of the Illinois Aeronautics Act, if all of the
2		following conditions are met:
3		(1) the aircraft leaves this State within 15 days
4		after the later of either the issuance of the final
5		billing for the sale of the aircraft, or the
6		authorized approval for return to service, completion
7		of the maintenance record entry, and completion of the
8		test flight and ground test for inspection, as
9		required by 14 C.F.R. 91.407;
10		(2) the aircraft is not based or registered in
11		this State after the sale of the aircraft; and
12		(3) the seller retains in his or her books and
13		records and provides to the Department a signed and
14		dated certification from the purchaser, on a form
15		prescribed by the Department, certifying that the
16		requirements of this item (25-7) are met. The
17		certificate must also include the name and address of
18		the purchaser, the address of the location where the
19		aircraft is to be titled or registered, the address of
20		the primary physical location of the aircraft, and
21		other information that the Department may reasonably
22		require.
23		For purposes of this item (25-7):
24		"Based in this State" means hangared, stored, or
25		otherwise used, excluding post-sale customizations as
26		defined in this Section, for 10 or more days in each

SB2017 Enrolled - 794 - LRB102 16155 CPF 22006 b
1		12-month period immediately following the date of the sale
2		of the aircraft.
3		"Registered in this State" means an aircraft
4		registered with the Department of Transportation,
5		Aeronautics Division, or titled or registered with the
6		Federal Aviation Administration to an address located in
7		this State.
8		This paragraph (25-7) is exempt from the provisions of
9		Section 2-70.
10		(26) Semen used for artificial insemination of
11		livestock for direct agricultural production.
12		(27) Horses, or interests in horses, registered with
13		and meeting the requirements of any of the Arabian Horse
14		Club Registry of America, Appaloosa Horse Club, American
15		Quarter Horse Association, United States Trotting
16		Association, or Jockey Club, as appropriate, used for
17		purposes of breeding or racing for prizes. This item (27)
18		is exempt from the provisions of Section 2-70, and the
19		exemption provided for under this item (27) applies for
20		all periods beginning May 30, 1995, but no claim for
21		credit or refund is allowed on or after January 1, 2008
22		(the effective date of Public Act 95-88) for such taxes
23		paid during the period beginning May 30, 2000 and ending
24		on January 1, 2008 (the effective date of Public Act
25		95-88).
26		(28) Computers and communications equipment utilized

SB2017 Enrolled - 795 - LRB102 16155 CPF 22006 b
1		for any hospital purpose and equipment used in the
2		diagnosis, analysis, or treatment of hospital patients
3		sold to a lessor who leases the equipment, under a lease of
4		one year or longer executed or in effect at the time of the
5		purchase, to a hospital that has been issued an active tax
6		exemption identification number by the Department under
7		Section 1g of this Act.
8		(29) Personal property sold to a lessor who leases the
9		property, under a lease of one year or longer executed or
10		in effect at the time of the purchase, to a governmental
11		body that has been issued an active tax exemption
12		identification number by the Department under Section 1g
13		of this Act.
14		(30) Beginning with taxable years ending on or after
15		December 31, 1995 and ending with taxable years ending on
16		or before December 31, 2004, personal property that is
17		donated for disaster relief to be used in a State or
18		federally declared disaster area in Illinois or bordering
19		Illinois by a manufacturer or retailer that is registered
20		in this State to a corporation, society, association,
21		foundation, or institution that has been issued a sales
22		tax exemption identification number by the Department that
23		assists victims of the disaster who reside within the
24		declared disaster area.
25		(31) Beginning with taxable years ending on or after
26		December 31, 1995 and ending with taxable years ending on

SB2017 Enrolled - 796 - LRB102 16155 CPF 22006 b
1		or before December 31, 2004, personal property that is
2		used in the performance of infrastructure repairs in this
3		State, including but not limited to municipal roads and
4		streets, access roads, bridges, sidewalks, waste disposal
5		systems, water and sewer line extensions, water
6		distribution and purification facilities, storm water
7		drainage and retention facilities, and sewage treatment
8		facilities, resulting from a State or federally declared
9		disaster in Illinois or bordering Illinois when such
10		repairs are initiated on facilities located in the
11		declared disaster area within 6 months after the disaster.
12		(32) Beginning July 1, 1999, game or game birds sold
13		at a "game breeding and hunting preserve area" as that
14		term is used in the Wildlife Code. This paragraph is
15		exempt from the provisions of Section 2-70.
16		(33) A motor vehicle, as that term is defined in
17		Section 1-146 of the Illinois Vehicle Code, that is
18		donated to a corporation, limited liability company,
19		society, association, foundation, or institution that is
20		determined by the Department to be organized and operated
21		exclusively for educational purposes. For purposes of this
22		exemption, "a corporation, limited liability company,
23		society, association, foundation, or institution organized
24		and operated exclusively for educational purposes" means
25		all tax-supported public schools, private schools that
26		offer systematic instruction in useful branches of

SB2017 Enrolled - 797 - LRB102 16155 CPF 22006 b
1		learning by methods common to public schools and that
2		compare favorably in their scope and intensity with the
3		course of study presented in tax-supported schools, and
4		vocational or technical schools or institutes organized
5		and operated exclusively to provide a course of study of
6		not less than 6 weeks duration and designed to prepare
7		individuals to follow a trade or to pursue a manual,
8		technical, mechanical, industrial, business, or commercial
9		occupation.
10		(34) Beginning January 1, 2000, personal property,
11		including food, purchased through fundraising events for
12		the benefit of a public or private elementary or secondary
13		school, a group of those schools, or one or more school
14		districts if the events are sponsored by an entity
15		recognized by the school district that consists primarily
16		of volunteers and includes parents and teachers of the
17		school children. This paragraph does not apply to
18		fundraising events (i) for the benefit of private home
19		instruction or (ii) for which the fundraising entity
20		purchases the personal property sold at the events from
21		another individual or entity that sold the property for
22		the purpose of resale by the fundraising entity and that
23		profits from the sale to the fundraising entity. This
24		paragraph is exempt from the provisions of Section 2-70.
25		(35) Beginning January 1, 2000 and through December
26		31, 2001, new or used automatic vending machines that

SB2017 Enrolled - 798 - LRB102 16155 CPF 22006 b
1		prepare and serve hot food and beverages, including
2		coffee, soup, and other items, and replacement parts for
3		these machines. Beginning January 1, 2002 and through June
4		30, 2003, machines and parts for machines used in
5		commercial, coin-operated amusement and vending business
6		if a use or occupation tax is paid on the gross receipts
7		derived from the use of the commercial, coin-operated
8		amusement and vending machines. This paragraph is exempt
9		from the provisions of Section 2-70.
10		(35-5) Beginning August 23, 2001 and through June 30,
11		2016, food for human consumption that is to be consumed
12		off the premises where it is sold (other than alcoholic
13		beverages, soft drinks, and food that has been prepared
14		for immediate consumption) and prescription and
15		nonprescription medicines, drugs, medical appliances, and
16		insulin, urine testing materials, syringes, and needles
17		used by diabetics, for human use, when purchased for use
18		by a person receiving medical assistance under Article V
19		of the Illinois Public Aid Code who resides in a licensed
20		long-term care facility, as defined in the Nursing Home
21		Care Act, or a licensed facility as defined in the ID/DD
22		Community Care Act, the MC/DD Act, or the Specialized
23		Mental Health Rehabilitation Act of 2013.
24		(36) Beginning August 2, 2001, computers and
25		communications equipment utilized for any hospital purpose
26		and equipment used in the diagnosis, analysis, or

SB2017 Enrolled - 799 - LRB102 16155 CPF 22006 b
1		treatment of hospital patients sold to a lessor who leases
2		the equipment, under a lease of one year or longer
3		executed or in effect at the time of the purchase, to a
4		hospital that has been issued an active tax exemption
5		identification number by the Department under Section 1g
6		of this Act. This paragraph is exempt from the provisions
7		of Section 2-70.
8		(37) Beginning August 2, 2001, personal property sold
9		to a lessor who leases the property, under a lease of one
10		year or longer executed or in effect at the time of the
11		purchase, to a governmental body that has been issued an
12		active tax exemption identification number by the
13		Department under Section 1g of this Act. This paragraph is
14		exempt from the provisions of Section 2-70.
15		(38) Beginning on January 1, 2002 and through June 30,
16		2016, tangible personal property purchased from an
17		Illinois retailer by a taxpayer engaged in centralized
18		purchasing activities in Illinois who will, upon receipt
19		of the property in Illinois, temporarily store the
20		property in Illinois (i) for the purpose of subsequently
21		transporting it outside this State for use or consumption
22		thereafter solely outside this State or (ii) for the
23		purpose of being processed, fabricated, or manufactured
24		into, attached to, or incorporated into other tangible
25		personal property to be transported outside this State and
26		thereafter used or consumed solely outside this State. The

SB2017 Enrolled - 800 - LRB102 16155 CPF 22006 b
1		Director of Revenue shall, pursuant to rules adopted in
2		accordance with the Illinois Administrative Procedure Act,
3		issue a permit to any taxpayer in good standing with the
4		Department who is eligible for the exemption under this
5		paragraph (38). The permit issued under this paragraph
6		(38) shall authorize the holder, to the extent and in the
7		manner specified in the rules adopted under this Act, to
8		purchase tangible personal property from a retailer exempt
9		from the taxes imposed by this Act. Taxpayers shall
10		maintain all necessary books and records to substantiate
11		the use and consumption of all such tangible personal
12		property outside of the State of Illinois.
13		(39) Beginning January 1, 2008, tangible personal
14		property used in the construction or maintenance of a
15		community water supply, as defined under Section 3.145 of
16		the Environmental Protection Act, that is operated by a
17		not-for-profit corporation that holds a valid water supply
18		permit issued under Title IV of the Environmental
19		Protection Act. This paragraph is exempt from the
20		provisions of Section 2-70.
21		(40) Beginning January 1, 2010 and continuing through
22		December 31, 2024, materials, parts, equipment,
23		components, and furnishings incorporated into or upon an
24		aircraft as part of the modification, refurbishment,
25		completion, replacement, repair, or maintenance of the
26		aircraft. This exemption includes consumable supplies used

SB2017 Enrolled - 801 - LRB102 16155 CPF 22006 b
1		in the modification, refurbishment, completion,
2		replacement, repair, and maintenance of aircraft, but
3		excludes any materials, parts, equipment, components, and
4		consumable supplies used in the modification, replacement,
5		repair, and maintenance of aircraft engines or power
6		plants, whether such engines or power plants are installed
7		or uninstalled upon any such aircraft. "Consumable
8		supplies" include, but are not limited to, adhesive, tape,
9		sandpaper, general purpose lubricants, cleaning solution,
10		latex gloves, and protective films. This exemption applies
11		only to the sale of qualifying tangible personal property
12		to persons who modify, refurbish, complete, replace, or
13		maintain an aircraft and who (i) hold an Air Agency
14		Certificate and are empowered to operate an approved
15		repair station by the Federal Aviation Administration,
16		(ii) have a Class IV Rating, and (iii) conduct operations
17		in accordance with Part 145 of the Federal Aviation
18		Regulations. The exemption does not include aircraft
19		operated by a commercial air carrier providing scheduled
20		passenger air service pursuant to authority issued under
21		Part 121 or Part 129 of the Federal Aviation Regulations.
22		The changes made to this paragraph (40) by Public Act
23		98-534 are declarative of existing law. It is the intent
24		of the General Assembly that the exemption under this
25		paragraph (40) applies continuously from January 1, 2010
26		through December 31, 2024; however, no claim for credit or

SB2017 Enrolled - 802 - LRB102 16155 CPF 22006 b
1		refund is allowed for taxes paid as a result of the
2		disallowance of this exemption on or after January 1, 2015
3		and prior to the effective date of this amendatory Act of
4		the 101st General Assembly.
5		(41) Tangible personal property sold to a
6		public-facilities corporation, as described in Section
7		11-65-10 of the Illinois Municipal Code, for purposes of
8		constructing or furnishing a municipal convention hall,
9		but only if the legal title to the municipal convention
10		hall is transferred to the municipality without any
11		further consideration by or on behalf of the municipality
12		at the time of the completion of the municipal convention
13		hall or upon the retirement or redemption of any bonds or
14		other debt instruments issued by the public-facilities
15		corporation in connection with the development of the
16		municipal convention hall. This exemption includes
17		existing public-facilities corporations as provided in
18		Section 11-65-25 of the Illinois Municipal Code. This
19		paragraph is exempt from the provisions of Section 2-70.
20		(42) Beginning January 1, 2017 and through December
21		31, 2026, menstrual pads, tampons, and menstrual cups.
22		(43) Merchandise that is subject to the Rental
23		Purchase Agreement Occupation and Use Tax. The purchaser
24		must certify that the item is purchased to be rented
25		subject to a rental purchase agreement, as defined in the
26		Rental Purchase Agreement Act, and provide proof of

SB2017 Enrolled - 803 - LRB102 16155 CPF 22006 b
1		registration under the Rental Purchase Agreement
2		Occupation and Use Tax Act. This paragraph is exempt from
3		the provisions of Section 2-70.
4		(44) Qualified tangible personal property used in the
5		construction or operation of a data center that has been
6		granted a certificate of exemption by the Department of
7		Commerce and Economic Opportunity, whether that tangible
8		personal property is purchased by the owner, operator, or
9		tenant of the data center or by a contractor or
10		subcontractor of the owner, operator, or tenant. Data
11		centers that would have qualified for a certificate of
12		exemption prior to January 1, 2020 had this amendatory Act
13		of the 101st General Assembly been in effect, may apply
14		for and obtain an exemption for subsequent purchases of
15		computer equipment or enabling software purchased or
16		leased to upgrade, supplement, or replace computer
17		equipment or enabling software purchased or leased in the
18		original investment that would have qualified.
19		The Department of Commerce and Economic Opportunity
20		shall grant a certificate of exemption under this item
21		(44) to qualified data centers as defined by Section
22		605-1025 of the Department of Commerce and Economic
23		Opportunity Law of the Civil Administrative Code of
24		Illinois.
25		For the purposes of this item (44):
26		"Data center" means a building or a series of

SB2017 Enrolled - 804 - LRB102 16155 CPF 22006 b
1		buildings rehabilitated or constructed to house
2		working servers in one physical location or multiple
3		sites within the State of Illinois.
4		"Qualified tangible personal property" means:
5		electrical systems and equipment; climate control and
6		chilling equipment and systems; mechanical systems and
7		equipment; monitoring and secure systems; emergency
8		generators; hardware; computers; servers; data storage
9		devices; network connectivity equipment; racks;
10		cabinets; telecommunications cabling infrastructure;
11		raised floor systems; peripheral components or
12		systems; software; mechanical, electrical, or plumbing
13		systems; battery systems; cooling systems and towers;
14		temperature control systems; other cabling; and other
15		data center infrastructure equipment and systems
16		necessary to operate qualified tangible personal
17		property, including fixtures; and component parts of
18		any of the foregoing, including installation,
19		maintenance, repair, refurbishment, and replacement of
20		qualified tangible personal property to generate,
21		transform, transmit, distribute, or manage electricity
22		necessary to operate qualified tangible personal
23		property; and all other tangible personal property
24		that is essential to the operations of a computer data
25		center. The term "qualified tangible personal
26		property" also includes building materials physically

SB2017 Enrolled - 805 - LRB102 16155 CPF 22006 b
1		incorporated in to the qualifying data center. To
2		document the exemption allowed under this Section, the
3		retailer must obtain from the purchaser a copy of the
4		certificate of eligibility issued by the Department of
5		Commerce and Economic Opportunity.
6		This item (44) is exempt from the provisions of
7		Section 2-70.
8		(Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17;
9		100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff.
10		8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81,
11		eff. 7-12-19; 101-629, eff. 2-5-20.)
12		Section 30-35. The Property Tax Code is amended by
13		changing Section 10-390 and by adding Section 15-37 as
14		follows:
15		(35 ILCS 200/10-390)
16		Sec. 10-390. Valuation of supportive living facilities.
17		(a) Notwithstanding Section 1-55, to determine the fair
18		cash value of any supportive living facility established under
19		Section 5-5.01a of the Illinois Public Aid Code, in assessing
20		the facility, a local assessment officer must use the income
21		capitalization approach. For the purposes of this Section,
22		gross potential income must not exceed the maximum individual
23		Supplemental Security Income (SSI) amount, minus a resident's
24		personal allowance as defined at 89 Ill Admin. Code 146.205,

SB2017 Enrolled - 806 - LRB102 16155 CPF 22006 b
1		multiplied by the number of apartments authorized by the
2		supportive living facility certification.
3		(b) When assessing supportive living facilities, the local
4		assessment officer may not consider:
5		(1) payments from Medicaid for services provided to
6		residents of supportive living facilities when such
7		payments constitute income that is attributable to
8		services and not attributable to the real estate; or
9		(2) payments by a resident of a supportive living
10		facility for services that would be paid by Medicaid if
11		the resident were Medicaid-eligible, when such payments
12		constitute income that is attributable to services and not
13		attributable to real estate.
14		(Source: P.A. 94-1086, eff. 1-19-07.)
15		(35 ILCS 200/15-37 new)
16		Sec. 15-37. Educational trade schools. Property that is
17		owned by a non-profit trust fund and used exclusively for the
18		purposes of educating and training individuals for
19		occupational, trade, and technical careers and is certified by
20		the United States Department of Labor as registered with the
21		Office of Apprenticeship is exempt.
22		Section 30-40. The Business Corporation Act of 1983 is
23		amended by changing Sections 15.35 and 15.65 as follows:

SB2017 Enrolled - 807 - LRB102 16155 CPF 22006 b
1		(805 ILCS 5/15.35) (from Ch. 32, par. 15.35)
2		(Section scheduled to be repealed on December 31, 2025)
3		Sec. 15.35. Franchise taxes payable by domestic
4		corporations. For the privilege of exercising its franchises
5		in this State, each domestic corporation shall pay to the
6		Secretary of State the following franchise taxes, computed on
7		the basis, at the rates and for the periods prescribed in this
8		Act:
9		(a) An initial franchise tax at the time of filing its
10		first report of issuance of shares.
11		(b) An additional franchise tax at the time of filing
12		(1) a report of the issuance of additional shares, or (2) a
13		report of an increase in paid-in capital without the
14		issuance of shares, or (3) an amendment to the articles of
15		incorporation or a report of cumulative changes in paid-in
16		capital, whenever any amendment or such report discloses
17		an increase in its paid-in capital over the amount thereof
18		last reported in any document, other than an annual
19		report, interim annual report or final transition annual
20		report required by this Act to be filed in the office of
21		the Secretary of State.
22		(c) An additional franchise tax at the time of filing
23		a report of paid-in capital following a statutory merger
24		or consolidation, which discloses that the paid-in capital
25		of the surviving or new corporation immediately after the
26		merger or consolidation is greater than the sum of the

SB2017 Enrolled - 808 - LRB102 16155 CPF 22006 b
1		paid-in capital of all of the merged or consolidated
2		corporations as last reported by them in any documents,
3		other than annual reports, required by this Act to be
4		filed in the office of the Secretary of State; and in
5		addition, the surviving or new corporation shall be liable
6		for a further additional franchise tax on the paid-in
7		capital of each of the merged or consolidated corporations
8		as last reported by them in any document, other than an
9		annual report, required by this Act to be filed with the
10		Secretary of State from their taxable year end to the next
11		succeeding anniversary month or, in the case of a
12		corporation which has established an extended filing
13		month, the extended filing month of the surviving or new
14		corporation; however if the taxable year ends within the
15		2-month 2 month period immediately preceding the
16		anniversary month or, in the case of a corporation which
17		has established an extended filing month, the extended
18		filing month of the surviving or new corporation the tax
19		will be computed to the anniversary month or, in the case
20		of a corporation which has established an extended filing
21		month, the extended filing month of the surviving or new
22		corporation in the next succeeding calendar year.
23		(d) An annual franchise tax payable each year with the
24		annual report which the corporation is required by this
25		Act to file.
26		(e) On or after January 1, 2020 and prior to January 1,

SB2017 Enrolled - 809 - LRB102 16155 CPF 22006 b
1		2021, the first $30 in liability is exempt from the tax imposed
2		under this Section. On or after January 1, 2021 and prior to
3		January 1, 2022, the first $1,000 in liability is exempt from
4		the tax imposed under this Section. On or after January 1, 2022
5		and prior to January 1, 2023, the first $10,000 in liability is
6		exempt from the tax imposed under this Section. On or after
7		January 1, 2023 and prior to January 1, 2024, the first
8		$100,000 in liability is exempt from the tax imposed under
9		this Section. The provisions of this Section shall not require
10		the payment of any franchise tax that would otherwise have
11		been due and payable on or after January 1, 2024. There shall
12		be no refunds or proration of franchise tax for any taxes due
13		and payable on or after January 1, 2024 on the basis that a
14		portion of the corporation's taxable year extends beyond
15		January 1, 2024. This amendatory Act of the 101st General
16		Assembly shall not affect any right accrued or established, or
17		any liability or penalty incurred prior to January 1, 2024.
18		(f) This Section is repealed on December 31, 2025.
19		(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
20		(805 ILCS 5/15.65) (from Ch. 32, par. 15.65)
21		(Section scheduled to be repealed on December 31, 2024)
22		Sec. 15.65. Franchise taxes payable by foreign
23		corporations. For the privilege of exercising its authority to
24		transact such business in this State as set out in its
25		application therefor or any amendment thereto, each foreign

SB2017 Enrolled - 810 - LRB102 16155 CPF 22006 b
1		corporation shall pay to the Secretary of State the following
2		franchise taxes, computed on the basis, at the rates and for
3		the periods prescribed in this Act:
4		(a) An initial franchise tax at the time of filing its
5		application for authority to transact business in this
6		State.
7		(b) An additional franchise tax at the time of filing
8		(1) a report of the issuance of additional shares, or (2) a
9		report of an increase in paid-in capital without the
10		issuance of shares, or (3) a report of cumulative changes
11		in paid-in capital or a report of an exchange or
12		reclassification of shares, whenever any such report
13		discloses an increase in its paid-in capital over the
14		amount thereof last reported in any document, other than
15		an annual report, interim annual report or final
16		transition annual report, required by this Act to be filed
17		in the office of the Secretary of State.
18		(c) Whenever the corporation shall be a party to a
19		statutory merger and shall be the surviving corporation,
20		an additional franchise tax at the time of filing its
21		report following merger, if such report discloses that the
22		amount represented in this State of its paid-in capital
23		immediately after the merger is greater than the aggregate
24		of the amounts represented in this State of the paid-in
25		capital of such of the merged corporations as were
26		authorized to transact business in this State at the time

SB2017 Enrolled - 811 - LRB102 16155 CPF 22006 b
1		of the merger, as last reported by them in any documents,
2		other than annual reports, required by this Act to be
3		filed in the office of the Secretary of State; and in
4		addition, the surviving corporation shall be liable for a
5		further additional franchise tax on the paid-in capital of
6		each of the merged corporations as last reported by them
7		in any document, other than an annual report, required by
8		this Act to be filed with the Secretary of State, from
9		their taxable year end to the next succeeding anniversary
10		month or, in the case of a corporation which has
11		established an extended filing month, the extended filing
12		month of the surviving corporation; however if the taxable
13		year ends within the 2-month 2 month period immediately
14		preceding the anniversary month or the extended filing
15		month of the surviving corporation, the tax will be
16		computed to the anniversary or, extended filing month of
17		the surviving corporation in the next succeeding calendar
18		year.
19		(d) An annual franchise tax payable each year with any
20		annual report which the corporation is required by this
21		Act to file.
22		(e) On or after January 1, 2020 and prior to January 1,
23		2021, the first $30 in liability is exempt from the tax imposed
24		under this Section. On or after January 1, 2021 and prior to
25		January 1, 2022, the first $1,000 in liability is exempt from
26		the tax imposed under this Section. On or after January 1, 2022

SB2017 Enrolled - 812 - LRB102 16155 CPF 22006 b
1		and prior to January 1, 2023, the first $10,000 in liability is
2		exempt from the tax imposed under this Section. On or after
3		January 1, 2023 and prior to January 1, 2024, the first
4		$100,000 in liability is exempt from the tax imposed under
5		this Section. The provisions of this Section shall not require
6		the payment of any franchise tax that would otherwise have
7		been due and payable on or after January 1, 2024. There shall
8		be no refunds or proration of franchise tax for any taxes due
9		and payable on or after January 1, 2024 on the basis that a
10		portion of the corporation's taxable year extends beyond
11		January 1, 2024. This amendatory Act of the 101st General
12		Assembly shall not affect any right accrued or established, or
13		any liability or penalty incurred prior to January 1, 2024.
14		(f) This Section is repealed on December 31, 2024.
15		(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
16		ARTICLE 35. REIMAGINE PUBLIC SAFETY
17		Section 35-1. Short title. This Act may be cited as the
18		Reimagine Public Safety Act.
19		Section 35-5. Intent; purposes. This Act creates a
20		comprehensive approach to ending Illinois' firearm violence
21		epidemic. Furthermore, the Act reduces significant gaps in
22		Illinois' mental health treatment system for youth, young
23		adults, and families that live in areas with chronic exposure

SB2017 Enrolled - 813 - LRB102 16155 CPF 22006 b
1		to firearm violence and exhibit mental health conditions
2		associated with chronic and ongoing trauma.
3		Section 35-10. Definitions. As used in this Act:
4		"Approved technical assistance and training provider"
5		means an organization that has experience in improving the
6		outcomes of local community-based organizations by providing
7		supportive services that address the gaps in their resources
8		and knowledge about content-based work or provide support and
9		knowledge about the administration and management of
10		organizations, or both. Approved technical assistance and
11		training providers as defined in this Act are intended to
12		assist community organizations with evaluating the need for
13		evidenced-based violence prevention services, promising
14		violence prevention programs, starting up programming, and
15		strengthening the quality of existing programming.
16		"Communities" means, for municipalities with a 1,000,000
17		or more population in Illinois, the 77 designated areas
18		defined by the University of Chicago Social Science Research
19		Committee as amended in 1980.
20		"Concentrated firearm violence" means the 17 most violent
21		communities in Illinois municipalities greater than one
22		million residents and the 10 most violent municipalities with
23		less than 1,000,000 residents and greater than 25,000
24		residents with the most per capita firearm-shot incidents from
25		January 1, 2016 through December 31, 2020.

SB2017 Enrolled - 814 - LRB102 16155 CPF 22006 b
1		"Criminal justice-involved" means an individual who has
2		been arrested, indicted, convicted, adjudicated delinquent, or
3		otherwise detained by criminal justice authorities for
4		violation of Illinois criminal laws.
5		"Evidence-based high-risk youth intervention services"
6		means programs that reduce involvement in the criminal justice
7		system, increase school attendance, and refer high-risk teens
8		into therapeutic programs that address trauma recovery and
9		other mental health improvements based on best practices in
10		the youth intervention services field.
11		"Evidenced-based violence prevention services" means
12		coordinated programming and services that may include, but are
13		not limited to, effective emotional or trauma related
14		therapies, housing, employment training, job placement, family
15		engagement, or wrap-around support services that are
16		considered to be best practice for reducing violence within
17		the field of violence intervention research and practice.
18		"Evidence-based youth development programs" means
19		after-school and summer programming that provides services to
20		teens to increase their school attendance, school performance,
21		reduce involvement in the criminal justice system, and develop
22		nonacademic interests that build social emotional persistence
23		and intelligence based on best practices in the field of youth
24		development services for high-risk youth.
25		"Options school" means a secondary school where 75% or
26		more of attending students have either stopped attending or

SB2017 Enrolled - 815 - LRB102 16155 CPF 22006 b
1		failed their secondary school courses since first attending
2		ninth grade.
3		"Qualified violence prevention organization" means an
4		organization that manages and employs qualified violence
5		prevention professionals.
6		"Qualified violence prevention professional" means a
7		community health worker who renders violence preventive
8		services.
9		"Social organization" means an organization of individuals
10		who form the organization for the purposes of enjoyment, work,
11		and other mutual interests.
12		Section 35-15. Findings. The Illinois General Assembly
13		finds that:
14		(1) Discrete neighborhoods in municipalities across
15		Illinois are experiencing concentrated and perpetual firearm
16		violence that is a public health epidemic.
17		(2) Within neighborhoods experiencing this firearm
18		violence epidemic, violence is concentrated among teens and
19		young adults that have chronic exposure to the risk of
20		violence and criminal legal system involvement and related
21		trauma in small geographic areas where these young people live
22		or congregate.
23		(3) Firearm violence victimization and perpetration is
24		highly concentrated in particular neighborhoods, particular
25		blocks within these neighborhoods, and among a small number of

SB2017 Enrolled - 816 - LRB102 16155 CPF 22006 b
1		individuals living in these areas.
2		(4) People who are chronically exposed to the risk of
3		firearm violence victimization are substantially more likely
4		to be violently injured or violently injure another person.
5		People who have been violently injured are substantially more
6		likely to be violently reinjured. Chronic exposure to violence
7		additionally leads individuals to engage in behavior, as part
8		of a cycle of community violence, trauma, and retaliation that
9		substantially increases their own risk of violent injury or
10		reinjury.
11		(5) Evidence-based programs that engage individuals at the
12		highest risk of firearm violence and provide life
13		stabilization, case management, and culturally competent group
14		and individual therapy reduce firearm violence victimization
15		and perpetration and can end Illinois' firearm violence
16		epidemic.
17		(6) A public health approach to ending Illinois' firearm
18		violence epidemic requires targeted, integrated behavioral
19		health services and economic opportunity that promotes
20		self-sufficiency for victims of firearm violence and those
21		with chronic exposure to the risk of firearm violence
22		victimization.
23		(7) A public health approach to ending Illinois' firearm
24		violence epidemic further requires broader preventive
25		investments in the census tracts and blocks that reduce risk
26		factors for youth and families living with extreme risk of

SB2017 Enrolled - 817 - LRB102 16155 CPF 22006 b
1		firearm violence victimization.
2		(8) A public health approach to ending Illinois' firearm
3		violence epidemic requires empowering residents and
4		community-based organizations within impacted neighborhoods to
5		provide culturally competent care based on lived experience in
6		these areas and long-term relationships of mutual interest
7		that promote safety and stability.
8		(9) A public health approach to ending Illinois' firearm
9		violence epidemic further requires that preventive youth
10		development services for youth in these neighborhoods be fully
11		integrated with a team-based model of mental health care to
12		address trauma recovery for those young people at extreme risk
13		of firearm violence victimization.
14		(10) Community revitalization can be an effective violence
15		prevention strategy, provided that revitalization is targeted
16		to the highest risk geographies within communities and
17		revitalization efforts are designed and led by individuals
18		living and working in the impacted communities.
19		Section 35-20. Office of Firearm Violence Prevention.
20		(a) On or before September 1, 2021, an Office of Firearm
21		Violence Prevention is established within the Illinois
22		Department of Human Services. The Assistant Secretary of
23		Violence Prevention shall report his or her actions to the
24		Secretary of Human Services and the Office of the Governor.
25		The Office shall have the authority to coordinate and

SB2017 Enrolled - 818 - LRB102 16155 CPF 22006 b
1		integrate all programs and services listed in this Act and
2		other programs and services the Governor establishes by
3		executive order to maximize an integrated approach to reducing
4		Illinois' firearm violence epidemic and ultimately ending this
5		public health crisis.
6		(b) The Office of Firearm Violence Prevention shall have
7		grant making, operational, and procurement authority to
8		distribute funds to qualified violence prevention
9		organizations, approved technical assistance and training
10		providers, and qualified evaluation and assessment
11		organizations to execute the functions established in this Act
12		and other programs and services the Governor establishes by
13		executive order for this Office.
14		(c) The Assistant Secretary of Firearm Violence Prevention
15		shall be appointed by the Governor with the advice and consent
16		of the Senate. The Assistant Secretary of Firearm Violence
17		Prevention shall report to the Secretary of Human Services and
18		also report his or her actions to the Office of the Governor.
19		(d) For Illinois municipalities with a 1,000,000 or more
20		population, the Office of Firearm Violence Prevention shall
21		determine the 17 most violent neighborhoods as measured by the
22		number of per capita firearm-shot incidents from January 1,
23		2016 through December 31, 2020. These 17 communities shall
24		qualify for grants under this Act and coordination of other
25		State services from the Office of Firearm Violence Prevention.
26		For Illinois municipalities with less than 1,000,000 residents

SB2017 Enrolled - 819 - LRB102 16155 CPF 22006 b
1		and more than 25,000 residents, the Office of Firearm Violence
2		Prevention shall identify the 10 municipalities that have the
3		greatest concentrated firearm violence victims as measured by
4		the number of firearm-shot incidents from January 1, 2016
5		through December 31, 2020 divided by the number of residents
6		for each municipality or area. These 10 municipalities and
7		other municipalities identified by the Office of Firearm
8		Violence Prevention shall qualify for grants under this Act
9		and coordination of other State services from the Office of
10		Firearm Violence Prevention. The Office of Firearm Violence
11		Prevention shall consider factors listed in subsection (a) of
12		Section 35-40 to determine additional municipalities that
13		qualify for grants under this Act.
14		(e) The Office of Firearm Violence Prevention shall issue
15		a report to the General Assembly no later than January 1 of
16		each year that identifies communities within Illinois
17		municipalities of 1,000,000 or more residents and
18		municipalities with less than 1,000,000 residents and more
19		than 25,000 residents that are experiencing concentrated
20		firearm violence, explaining the investments that are being
21		made to reduce concentrated firearm violence, and making
22		further recommendations on how to end Illinois' firearm
23		violence epidemic.
24		Section 35-25. Integrated violence prevention and other
25		services.

SB2017 Enrolled - 820 - LRB102 16155 CPF 22006 b
1		(a) Subject to appropriation, for municipalities with
2		1,000,000 or more residents, the Office of Firearm Violence
3		Prevention shall make grants to qualified violence prevention
4		organizations for evidence-based firearm violence prevention
5		services. Approved technical assistance and training providers
6		shall create learning communities for the exchange of
7		information between community-based organizations in the same
8		or similar fields. Evidence-based firearm violence prevention
9		services shall recruit individuals at the highest risk of
10		firearm violence victimization and provide these individuals
11		with comprehensive services that reduce their exposure to
12		chronic firearm violence.
13		(b) Qualified violence prevention organizations shall
14		develop the following expertise in the geographic areas that
15		they cover:
16		(1) Analyzing and leveraging data to identify the
17		people who will most benefit from firearm violence
18		prevention services in their geographic areas.
19		(2) Identifying the conflicts that are responsible for
20		recurring violence.
21		(3) Having relationships with individuals who are most
22		able to reduce conflicts.
23		(4) Addressing the stabilization and trauma recovery
24		needs of individuals impacted by violence by providing
25		direct services for their unmet needs or referring them to
26		other qualified service providers.

SB2017 Enrolled - 821 - LRB102 16155 CPF 22006 b
1		(5) Having and building relationships with community
2		members and community organizations that provide violence
3		prevention services and get referrals of people who will
4		most benefit from firearm violence prevention services in
5		their geographic areas.
6		(6) Providing training and technical assistance to
7		local law enforcement agencies to improve their
8		effectiveness without having any role, requirement, or
9		mandate to participate in the policing, enforcement, or
10		prosecution of any crime.
11		(c) Qualified violence prevention organizations receiving
12		grants under this Act shall coordinate services with other
13		qualified violence prevention organizations in their area.
14		(d) The Office of Firearm Violence Prevention shall name a
15		Lead Qualified Violence Prevention Convener for each of the 17
16		neighborhoods and provide a grant of $50,000 up to $100,000 to
17		this organization to coordinate monthly meetings between
18		qualified violence prevention organizations and youth
19		development organizations under this Act. The Lead Qualified
20		Violence Prevention Convener may also receive funding from the
21		Office of Firearm Violence Prevention for technical assistance
22		or training when needs are jointly identified. The Lead
23		Qualified Violence Prevention Convener shall:
24		(1) provide notes on the meetings and summarize
25		recommendations made at the monthly meetings to improve
26		the effectiveness of violence prevention services based on

SB2017 Enrolled - 822 - LRB102 16155 CPF 22006 b
1		review of timely data on shootings and homicides in his or
2		her relevant neighborhood;
3		(2) attend monthly meetings where the cause of
4		violence and other neighborhood disputes is discussed and
5		strategize on how to resolve ongoing conflicts and execute
6		on agreed plans;
7		(3) provide qualitative review of other qualified
8		violence prevention organizations in the Lead Qualified
9		Violence Prevention Convener's neighborhood as required by
10		the Office of Firearm Violence Prevention;
11		(4) make recommendations to the Office of Firearm
12		Violence Prevention and local law enforcement on how to
13		reduce violent conflict in his or her neighborhood;
14		(5) meet on an emergency basis when conflicts that
15		need immediate attention and resolution arise;
16		(6) share knowledge and strategies of the community
17		violence dynamic in monthly meetings with local youth
18		development specialists receiving grants under this Act;
19		(7) select when and where needed an approved Office of
20		Violence Prevention-funded technical assistance and
21		service training provider and contract with the provider
22		for agreed upon services; and
23		(8) after meeting with community residents and other
24		community organizations that have expertise in housing,
25		mental health, economic development, education, and social
26		services, make consensus recommendations to the Office of

SB2017 Enrolled - 823 - LRB102 16155 CPF 22006 b
1		Firearm Violence Prevention on how to target community
2		revitalization resources available from federal and State
3		funding sources.
4		The Office of Firearm Violence Prevention shall compile
5		recommendations from all Lead Qualified Violence Prevention
6		Conveners and report to the General Assembly bi-annually on
7		these funding recommendations. The Lead Qualified Violence
8		Prevention Convener may also serve as a youth development
9		provider.
10		(e) The Illinois Office of Firearm Violence Prevention
11		shall select no fewer than 2 and no more than 3 approved
12		technical assistance and training providers to deliver
13		technical assistance and training to the qualified violence
14		prevention organizations that agree to contract with an
15		approved technical assistance and training provider. Qualified
16		violence prevention organizations shall have complete
17		authority to select among the approved technical assistance
18		services providers funded by the Office of Firearm Violence
19		Prevention.
20		(f) Approved technical assistance and training providers
21		may:
22		(1) provide training and certification to qualified
23		violence prevention professionals on how to perform
24		violence prevention services and other professional
25		development to qualified violence prevention
26		professionals.

SB2017 Enrolled - 824 - LRB102 16155 CPF 22006 b
1		(2) provide management training on how to manage
2		qualified violence prevention professionals;
3		(3) provide training and assistance on how to develop
4		memorandum of understanding for referral services or
5		create approved provider lists for these referral
6		services, or both;
7		(4) share lessons learned among qualified violence
8		prevention professionals and service providers in their
9		network; and
10		(5) provide technical assistance and training on human
11		resources, grants management, capacity building, and
12		fiscal management strategies.
13		(g) Approved technical assistance and training providers
14		shall:
15		(1) provide additional services identified as
16		necessary by the Office of Firearm Violence Prevention and
17		qualified service providers in their network; and
18		(2) receive a vendor contract or grant up to $250,000
19		plus fees negotiated for services from participating
20		qualified violence prevention organizations.
21		(h) Fees negotiated for approved technical assistance and
22		training providers shall not exceed 12% of awarded grant funds
23		to a qualified violence prevention organization.
24		(i) The Office of Firearm Violence Prevention shall issue
25		grants to no fewer than 2 qualified violence prevention
26		organizations in each of the 17 neighborhoods served and no

SB2017 Enrolled - 825 - LRB102 16155 CPF 22006 b
1		more than 6 organizations in the 17 neighborhoods served.
2		Grants shall be for no less than $400,000 per qualified
3		violence prevention organization.
4		(j) No qualified violence prevention organization can
5		serve more than 3 neighborhoods unless the Office of Firearm
6		Violence Prevention is unable to identify qualified violence
7		prevention organizations to provide adequate coverage.
8		(k) No approved technical assistance and training provider
9		shall provide qualified violence prevention services in a
10		neighborhood under this Act unless the Office of Firearm
11		Violence Prevention is unable to identify qualified violence
12		prevention organizations to provide adequate coverage.
13		Section 35-30. Integrated youth services.
14		(a) Subject to appropriation, for municipalities with
15		1,000,000 or more residents, the Office of Firearm Violence
16		Prevention shall make grants to qualified youth development
17		organizations for evidence-based youth after-school and summer
18		programming. Evidence-based youth development programs shall
19		provide services to teens that increase their school
20		attendance, school performance, reduce involvement in the
21		criminal justice system, and develop nonacademic interests
22		that build social emotional persistence and intelligence.
23		(b) The Office of Firearm Violence Prevention shall
24		identify municipal blocks where more than 35% of all
25		firearm-shot incidents take place and focus all youth

SB2017 Enrolled - 826 - LRB102 16155 CPF 22006 b
1		development service grants to residents of these municipality
2		blocks in the 17 targeted neighborhoods. Youth development
3		service programs shall be required to serve the following
4		teens before expanding services to the broader community:
5		(1) criminal justice-involved youth;
6		(2) students who are attending or have attended option
7		schools;
8		(3) family members of individuals working with
9		qualified violence prevention organizations; and
10		(4) youth living on the blocks where more than 35% of
11		the violence takes place in a neighborhood.
12		(c) Each program participant enrolled in a youth
13		development program under this Act shall receive an
14		individualized needs assessment to determine if the
15		participant requires intensive youth services as provided for
16		in Section 35-35 of this Act. The needs assessment should be
17		the best available instrument that considers the physical and
18		mental condition of each youth based on the youth's family
19		ties, financial resources, past substance use, criminal
20		justice involvement, and trauma related to chronic exposure to
21		firearm violence behavioral health assessment to determine the
22		participant's broader support and mental health needs. The
23		Office of Firearm Violence Prevention shall determine best
24		practices for referring program participants who are at the
25		highest risk of violence and criminal justice involvement to
26		be referred to a youth development intervention program

SB2017 Enrolled - 827 - LRB102 16155 CPF 22006 b
1		established in Section 35-35.
2		(d) Youth development prevention program participants
3		shall receive services designed to empower participants with
4		the social and emotional skills necessary to forge paths of
5		healthy development and disengagement from high-risk
6		behaviors. Within the context of engaging social, physical,
7		and personal development activities, participants should build
8		resilience and the skills associated with healthy social,
9		emotional, and identity development.
10		(e) Youth development providers shall develop the
11		following expertise in the geographic areas they cover:
12		(1) Knowledge of the teens and their social
13		organization in the blocks they are designated to serve.
14		(2) Youth development organizations receiving grants
15		under this Act shall be required to coordinate services
16		with other qualified youth development organizations in
17		their neighborhood by sharing lessons learned in monthly
18		meetings.
19		(3) Providing qualitative review of other youth
20		development organizations in their neighborhood as
21		required by the Office of Firearm Violence Prevention.
22		(4) Meeting on an emergency basis when conflicts
23		related to program participants that need immediate
24		attention and resolution arise.
25		(5) Sharing knowledge and strategies of the
26		neighborhood violence dynamic in monthly meetings with

SB2017 Enrolled - 828 - LRB102 16155 CPF 22006 b
1		local qualified violence prevention organizations
2		receiving grants under this Act.
3		(6) Selecting an approved technical assistance and
4		service training provider and contract with them for
5		agreed upon services.
6		(f) The Illinois Office of Firearm Violence Prevention
7		shall select no fewer than 2 and no more than 3 approved
8		technical assistance and training providers to deliver
9		technical assistance and training to the youth development
10		organizations that agree to contract with an approved
11		technical assistance and training provider. Youth development
12		organizations must use an approved technical assistance and
13		training provider but have complete authority to select among
14		the approved technical assistance services providers funded by
15		the Office of Firearm Violence Prevention.
16		(g) Approved technical assistance and training providers
17		may:
18		(1) provide training to youth development workers on
19		how to perform outreach services;
20		(2) provide management training on how to manage youth
21		development workers;
22		(3) provide training and assistance on how to develop
23		memorandum of understanding for referral services or
24		create approved provider lists for these referral
25		services, or both;
26		(4) share lessons learned among youth development

SB2017 Enrolled - 829 - LRB102 16155 CPF 22006 b
1		service providers in their network; and
2		(5) provide technical assistance and training on human
3		resources, grants management, capacity building, and
4		fiscal management strategies.
5		(h) Approved technical assistance and training providers
6		shall:
7		(1) provide additional services identified as
8		necessary by the Office of Firearm Violence Prevention and
9		youth development service providers in their network; and
10		(2) receive an annual grant up to $250,000 plus fees
11		negotiated for services from participating youth
12		development service organizations.
13		(i) Fees negotiated for approved technical assistance and
14		training providers shall not exceed 10% of awarded grant funds
15		to a youth development services organization.
16		(j) The Office of Firearm Violence Prevention shall issue
17		youth development services grants to no fewer than 4 youth
18		services organizations in each of the 17 neighborhoods served
19		and no more than 8 organizations in each of the 17
20		neighborhoods. Youth services grants shall be for no less than
21		$400,000 per youth development organization.
22		(k) No youth development organization can serve more than
23		3 neighborhoods unless the Office of Firearm Violence
24		Prevention is unable to identify youth development
25		organizations to provide adequate coverage.
26		(l) No approved technical assistance and training provider

SB2017 Enrolled - 830 - LRB102 16155 CPF 22006 b
1		shall provide youth development services in any neighborhood
2		under this Act.
3		Section 35-35. Intensive youth intervention services.
4		(a) Subject to appropriation, for municipalities with
5		1,000,000 or more residents, the Office of Firearm Violence
6		Prevention shall issue grants to qualified high-risk youth
7		intervention organizations for evidence-based intervention
8		services that reduce involvement in the criminal justice
9		system, increase school attendance, and refer high-risk teens
10		into therapeutic programs that address trauma recovery and
11		other mental health improvements. Each program participant
12		enrolled in a youth intervention program under this Act shall
13		receive a nationally recognized comprehensive mental health
14		assessment delivered by a qualified mental health professional
15		certified to provide services to Medicaid recipients.
16		(b) Youth intervention program participants shall:
17		(1) receive group-based emotional regulation therapy
18		that helps them control their emotions and understand how
19		trauma and stress impacts their thinking and behavior;
20		(2) have youth advocates that accompany them to their
21		group therapy sessions, assist them with issues that
22		prevent them from attending school, and address life
23		skills development activities through weekly coaching; and
24		(3) be required to have trained clinical staff
25		managing the youth advocate interface with program

SB2017 Enrolled - 831 - LRB102 16155 CPF 22006 b
1		participants.
2		(c) Youth development service organizations shall be
3		assigned to the youth intervention service providers for
4		referrals by the Office of Firearm Violence Prevention.
5		(d) The youth receiving intervention services who are
6		evaluated to need trauma recovery and other behavioral health
7		interventions and who have the greatest risk of firearm
8		violence victimization shall be referred to the family systems
9		intervention services established in Section 35-55.
10		(e) The Office of Firearm Violence Prevention shall issue
11		youth intervention grants to no less than 2 youth intervention
12		organizations and no more than 4 organizations in
13		municipalities with 1,000,000 or more residents.
14		(f) No youth intervention organization can serve more than
15		10 neighborhoods.
16		(g) The approved technical assistance and training
17		providers for youth development programs provided in
18		subsection (d) of Section 35-30 shall also provide technical
19		assistance and training to the affiliated youth intervention
20		service providers.
21		(h) The Office of Firearm Violence Prevention shall
22		establish payment requirements from youth intervention service
23		providers to the affiliated approved technical assistance and
24		training providers.
25		Section 35-40. Services for municipalities with less than

SB2017 Enrolled - 832 - LRB102 16155 CPF 22006 b
1		1,000,000 residents.
2		(a) The Office of Firearm Violence Prevention shall
3		identify the 10 municipalities or geographically contiguous
4		areas in Illinois with less than 1,000,000 residents and more
5		than 25,000 residents that have the largest concentrated
6		firearm violence in the last 5 years. These areas shall
7		qualify for grants under this Act. The Office of Firearm
8		Violence Prevention shall identify additional municipalities
9		with more than 25,000 residents and less than 1,000,000
10		residents that would benefit from violence prevention
11		services. In identifying the additional municipalities that
12		qualify for funding under Section 35-40, the Office of Firearm
13		Violence Prevention shall consider the following factors:
14		(1) the total number of firearms victims in a
15		potential municipality in the last 5 years;
16		(2) the per capita rate of firearms victims in a
17		potential municipality in the last 5 years; and
18		(3) the total potential firearms reduction benefit for
19		the entire State of Illinois by serving the additional
20		municipality compared to the total benefit of investing in
21		all other municipalities identified for grants to
22		municipalities with more than 25,000 residents and less
23		than 1,000,000 residents.
24		(b) Resources for each of these areas shall be distributed
25		based on maximizing the total potential reduction in firearms
26		victimization for all municipalities receiving grants under

SB2017 Enrolled - 833 - LRB102 16155 CPF 22006 b
1		this Act. The Office of Firearm Violence Prevention may
2		establish a minimum grant amount for each municipality awarded
3		grants under this Section to ensure grants will have the
4		potential to reduce violence in each municipality. The Office
5		of Firearm Violence Prevention shall maximize the potential
6		for violence reduction throughout Illinois after determining
7		the necessary minimum grant amounts to be effective in each
8		municipality receiving grants under this Section.
9		(c) The Office of Firearm Violence Prevention shall create
10		local advisory councils for each of the 10 areas designated
11		for the purpose of obtaining recommendations on how to
12		distribute funds in these areas to reduce firearm violence
13		incidents. Local advisory councils shall consist of 5 members
14		with the following expertise or experience:
15		(1) a representative of a nonelected official in local
16		government from the designated area;
17		(2) a representative of an elected official at the
18		local or state level for the area;
19		(3) a representative with public health experience in
20		firearm violence prevention or youth development; and
21		(4) two residents of the subsection of each area with
22		the most concentrated firearm violence incidents.
23		(d) The Office of Firearm Violence Prevention shall
24		provide data to each local council on the characteristics of
25		firearm violence in the designated area and other relevant
26		information on the physical and demographic characteristics of

SB2017 Enrolled - 834 - LRB102 16155 CPF 22006 b
1		the designated area. The Office of Firearm Violence Prevention
2		shall also provide best available evidence on how to address
3		the social determinants of health in the designated area in
4		order to reduce firearm violence.
5		(e) Each local advisory council shall make recommendations
6		on how to allocate distributed resources for its area based on
7		information provided to them by the Office of Firearm Violence
8		Prevention.
9		(f) The Office of Firearm Violence Prevention shall
10		consider the recommendations and determine how to distribute
11		funds through grants to community-based organizations and
12		local governments. To the extent the Office of Firearm
13		Violence Prevention does not follow a local advisory council's
14		recommendation on allocation of funds, the Office of Firearm
15		Violence Prevention shall explain in writing why a different
16		allocation of resources is more likely to reduce firearm
17		violence in the designated area.
18		(g) Subject to appropriation, the Office of Firearm
19		Violence Prevention shall issue grants to local governmental
20		agencies and community-based organizations to maximize firearm
21		violence reduction each year. Grants shall be named no later
22		than March 1, 2022. Grants in proceeding years shall be issued
23		on or before July 15 of the relevant fiscal year.
24		Section 35-50. Medicaid trauma recovery services for
25		adults.

SB2017 Enrolled - 835 - LRB102 16155 CPF 22006 b
1		(a) On or before January 15, 2022, the Department of
2		Healthcare and Family Services shall design, seek approval
3		from the United States Department of Health and Human
4		Services, and subject to federal approval and State
5		appropriations for this purpose, implement a team-based model
6		of care system to address trauma recovery from chronic
7		exposure to firearm violence for Illinois adults.
8		(b) The team-based model of care system shall reimburse
9		for a minimum of the following services:
10		(1) Outreach services that recruit trauma-exposed
11		adults into the system and develop supportive
12		relationships with them based on lived experience in their
13		communities. Outreach services include both services to
14		support impacted individuals and group services that
15		reduce violence between groups that need conflict
16		resolution.
17		(2) Case management and community support services
18		that provide stabilization to individuals recovering from
19		chronic exposure to firearm violence, including group
20		cognitive behavior therapy sessions and other
21		evidence-based interventions that promote behavioral
22		change.
23		(3) Group and individual therapy that addresses
24		underlying mental health conditions associated with
25		post-traumatic stress disorder, depression, anxiety,
26		substance use disorders, intermittent explosive disorder,

SB2017 Enrolled - 836 - LRB102 16155 CPF 22006 b
1		oppositional defiant disorder, attention deficit
2		hyperactivity disorder, and other mental conditions as a
3		result of chronic trauma.
4		(4) Services deemed necessary for the effective
5		integration of paragraphs (1), (2), and (3).
6		(c) The Department of Healthcare and Family Services shall
7		develop a reimbursement methodology.
8		Section 35-55. Medicaid trauma recovery services for
9		children and youth.
10		(a) On or before January 15, 2022, the Department of
11		Healthcare and Family Services shall design, seek approval
12		from the United States Department of Health and Human
13		Services, and subject to federal approval and State
14		appropriations for this purpose, implement a team-based model
15		of care to address trauma recovery from chronic exposure to
16		firearm violence for Illinois children and youth under the age
17		of 19. Services for youth in care require additional support
18		to maximize their effectiveness through the family systems
19		model.
20		(b) The team-based model of care shall reimburse for a
21		minimum of the following services:
22		(1) Outreach services that recruit trauma-exposed
23		children and youth into the system and develop supportive
24		relationships with them based on lived experience in their
25		communities.

SB2017 Enrolled - 837 - LRB102 16155 CPF 22006 b
1		(2) Case management and school support services that
2		decrease truancy and criminal justice system involvement.
3		(3) Group and individual therapy that addresses
4		underlying mental health conditions associated with
5		post-traumatic stress disorder, depression, anxiety,
6		substance use disorders, intermittent explosive disorder,
7		oppositional defiant disorder, attention deficit
8		hyperactivity disorder, and other mental conditions as a
9		result of chronic trauma.
10		(4) An evidence-based family systems intervention with
11		proven results for reduction in anti-social behaviors.
12		(5) Services deemed necessary for the effective
13		integration of paragraphs (1), (2), (3), and (4).
14		(c) The Department of Healthcare and Family Services shall
15		develop a reimbursement methodology.
16		Section 35-60. Rulemaking authority; emergency rulemaking
17		authority. The General Assembly finds that exposure to chronic
18		firearm violence qualifies for emergency rulemaking under
19		Section 5-45 of the Illinois Administrative Procedure Act
20		because exposure to chronic firearm violence is a situation
21		that reasonably constitutes a threat to public interest,
22		safety, and welfare. The Department of Healthcare and Family
23		Services and the Office of Firearm Violence Prevention shall
24		have rulemaking authority, including emergency rulemaking
25		authority, as is necessary to implement all elements of this

SB2017 Enrolled - 838 - LRB102 16155 CPF 22006 b
1		Act.
2		Section 35-105. The Illinois Administrative Procedure Act
3		is amended by adding Section 5-45.14 as follows:
4		(5 ILCS 100/5-45.14 new)
5		Sec. 5-45.14. Emergency rulemaking; Reimagine Public
6		Safety Act. To provide for the expeditious and timely
7		implementation of the Reimagine Public Safety Act, emergency
8		rules implementing the Reimagine Public Safety Act may be
9		adopted in accordance with Section 5-45 by the Department of
10		Healthcare and Family Services and the Office of Firearm
11		Violence Prevention. The adoption of emergency rules
12		authorized by Section 5-45 and this Section is deemed to be
13		necessary for the public interest, safety, and welfare.
14		This Section is repealed one year after the effective date
15		of this amendatory Act of the 102nd General Assembly.
16		ARTICLE 99. MISCELLANEOUS PROVISIONS
17		Section 99-95. No acceleration or delay. Where this Act
18		makes changes in a statute that is represented in this Act by
19		text that is not yet or no longer in effect (for example, a
20		Section represented by multiple versions), the use of that
21		text does not accelerate or delay the taking effect of (i) the
22		changes made by this Act or (ii) provisions derived from any

SB2017 Enrolled - 839 - LRB102 16155 CPF 22006 b
1		other Public Act.
2		Section 99-97. Severability. The provisions of this Act
3		are severable under Section 1.31 of the Statute on Statutes.
4		Section 99-99. Effective date. This Act takes effect upon
5		becoming law.