SB1814 Enrolled LRB101 09785 HLH 54886 b
1		AN ACT concerning finance.
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		FY2020 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 2020.
10		ARTICLE 5. AMENDATORY PROVISIONS
11		Section 5-5. The Illinois Act on the Aging is amended by
12		changing Section 4.02 as follows:
13		(20 ILCS 105/4.02) (from Ch. 23, par. 6104.02)
14		Sec. 4.02. Community Care Program. The Department shall
15		establish a program of services to prevent unnecessary
16		institutionalization of persons age 60 and older in need of
17		long term care or who are established as persons who suffer
18		from Alzheimer's disease or a related disorder under the
19		Alzheimer's Disease Assistance Act, thereby enabling them to

SB1814 Enrolled - 2 - LRB101 09785 HLH 54886 b
1		remain in their own homes or in other living arrangements. Such
2		preventive services, which may be coordinated with other
3		programs for the aged and monitored by area agencies on aging
4		in cooperation with the Department, may include, but are not
5		limited to, any or all of the following:
6		(a) (blank);
7		(b) (blank);
8		(c) home care aide services;
9		(d) personal assistant services;
10		(e) adult day services;
11		(f) home-delivered meals;
12		(g) education in self-care;
13		(h) personal care services;
14		(i) adult day health services;
15		(j) habilitation services;
16		(k) respite care;
17		(k-5) community reintegration services;
18		(k-6) flexible senior services;
19		(k-7) medication management;
20		(k-8) emergency home response;
21		(l) other nonmedical social services that may enable
22		the person to become self-supporting; or
23		(m) clearinghouse for information provided by senior
24		citizen home owners who want to rent rooms to or share
25		living space with other senior citizens.
26		The Department shall establish eligibility standards for

SB1814 Enrolled - 3 - LRB101 09785 HLH 54886 b
1		such services. In determining the amount and nature of services
2		for which a person may qualify, consideration shall not be
3		given to the value of cash, property or other assets held in
4		the name of the person's spouse pursuant to a written agreement
5		dividing marital property into equal but separate shares or
6		pursuant to a transfer of the person's interest in a home to
7		his spouse, provided that the spouse's share of the marital
8		property is not made available to the person seeking such
9		services.
10		Beginning January 1, 2008, the Department shall require as
11		a condition of eligibility that all new financially eligible
12		applicants apply for and enroll in medical assistance under
13		Article V of the Illinois Public Aid Code in accordance with
14		rules promulgated by the Department.
15		The Department shall, in conjunction with the Department of
16		Public Aid (now Department of Healthcare and Family Services),
17		seek appropriate amendments under Sections 1915 and 1924 of the
18		Social Security Act. The purpose of the amendments shall be to
19		extend eligibility for home and community based services under
20		Sections 1915 and 1924 of the Social Security Act to persons
21		who transfer to or for the benefit of a spouse those amounts of
22		income and resources allowed under Section 1924 of the Social
23		Security Act. Subject to the approval of such amendments, the
24		Department shall extend the provisions of Section 5-4 of the
25		Illinois Public Aid Code to persons who, but for the provision
26		of home or community-based services, would require the level of

SB1814 Enrolled - 4 - LRB101 09785 HLH 54886 b
1		care provided in an institution, as is provided for in federal
2		law. Those persons no longer found to be eligible for receiving
3		noninstitutional services due to changes in the eligibility
4		criteria shall be given 45 days notice prior to actual
5		termination. Those persons receiving notice of termination may
6		contact the Department and request the determination be
7		appealed at any time during the 45 day notice period. The
8		target population identified for the purposes of this Section
9		are persons age 60 and older with an identified service need.
10		Priority shall be given to those who are at imminent risk of
11		institutionalization. The services shall be provided to
12		eligible persons age 60 and older to the extent that the cost
13		of the services together with the other personal maintenance
14		expenses of the persons are reasonably related to the standards
15		established for care in a group facility appropriate to the
16		person's condition. These non-institutional services, pilot
17		projects or experimental facilities may be provided as part of
18		or in addition to those authorized by federal law or those
19		funded and administered by the Department of Human Services.
20		The Departments of Human Services, Healthcare and Family
21		Services, Public Health, Veterans' Affairs, and Commerce and
22		Economic Opportunity and other appropriate agencies of State,
23		federal and local governments shall cooperate with the
24		Department on Aging in the establishment and development of the
25		non-institutional services. The Department shall require an
26		annual audit from all personal assistant and home care aide

SB1814 Enrolled - 5 - LRB101 09785 HLH 54886 b
1		vendors contracting with the Department under this Section. The
2		annual audit shall assure that each audited vendor's procedures
3		are in compliance with Department's financial reporting
4		guidelines requiring an administrative and employee wage and
5		benefits cost split as defined in administrative rules. The
6		audit is a public record under the Freedom of Information Act.
7		The Department shall execute, relative to the nursing home
8		prescreening project, written inter-agency agreements with the
9		Department of Human Services and the Department of Healthcare
10		and Family Services, to effect the following: (1) intake
11		procedures and common eligibility criteria for those persons
12		who are receiving non-institutional services; and (2) the
13		establishment and development of non-institutional services in
14		areas of the State where they are not currently available or
15		are undeveloped. On and after July 1, 1996, all nursing home
16		prescreenings for individuals 60 years of age or older shall be
17		conducted by the Department.
18		As part of the Department on Aging's routine training of
19		case managers and case manager supervisors, the Department may
20		include information on family futures planning for persons who
21		are age 60 or older and who are caregivers of their adult
22		children with developmental disabilities. The content of the
23		training shall be at the Department's discretion.
24		The Department is authorized to establish a system of
25		recipient copayment for services provided under this Section,
26		such copayment to be based upon the recipient's ability to pay

SB1814 Enrolled - 6 - LRB101 09785 HLH 54886 b
1		but in no case to exceed the actual cost of the services
2		provided. Additionally, any portion of a person's income which
3		is equal to or less than the federal poverty standard shall not
4		be considered by the Department in determining the copayment.
5		The level of such copayment shall be adjusted whenever
6		necessary to reflect any change in the officially designated
7		federal poverty standard.
8		The Department, or the Department's authorized
9		representative, may recover the amount of moneys expended for
10		services provided to or in behalf of a person under this
11		Section by a claim against the person's estate or against the
12		estate of the person's surviving spouse, but no recovery may be
13		had until after the death of the surviving spouse, if any, and
14		then only at such time when there is no surviving child who is
15		under age 21 or blind or who has a permanent and total
16		disability. This paragraph, however, shall not bar recovery, at
17		the death of the person, of moneys for services provided to the
18		person or in behalf of the person under this Section to which
19		the person was not entitled; provided that such recovery shall
20		not be enforced against any real estate while it is occupied as
21		a homestead by the surviving spouse or other dependent, if no
22		claims by other creditors have been filed against the estate,
23		or, if such claims have been filed, they remain dormant for
24		failure of prosecution or failure of the claimant to compel
25		administration of the estate for the purpose of payment. This
26		paragraph shall not bar recovery from the estate of a spouse,

SB1814 Enrolled - 7 - LRB101 09785 HLH 54886 b
1		under Sections 1915 and 1924 of the Social Security Act and
2		Section 5-4 of the Illinois Public Aid Code, who precedes a
3		person receiving services under this Section in death. All
4		moneys for services paid to or in behalf of the person under
5		this Section shall be claimed for recovery from the deceased
6		spouse's estate. "Homestead", as used in this paragraph, means
7		the dwelling house and contiguous real estate occupied by a
8		surviving spouse or relative, as defined by the rules and
9		regulations of the Department of Healthcare and Family
10		Services, regardless of the value of the property.
11		The Department shall increase the effectiveness of the
12		existing Community Care Program by:
13		(1) ensuring that in-home services included in the care
14		plan are available on evenings and weekends;
15		(2) ensuring that care plans contain the services that
16		eligible participants need based on the number of days in a
17		month, not limited to specific blocks of time, as
18		identified by the comprehensive assessment tool selected
19		by the Department for use statewide, not to exceed the
20		total monthly service cost maximum allowed for each
21		service; the Department shall develop administrative rules
22		to implement this item (2);
23		(3) ensuring that the participants have the right to
24		choose the services contained in their care plan and to
25		direct how those services are provided, based on
26		administrative rules established by the Department;

SB1814 Enrolled - 8 - LRB101 09785 HLH 54886 b
1		(4) ensuring that the determination of need tool is
2		accurate in determining the participants' level of need; to
3		achieve this, the Department, in conjunction with the Older
4		Adult Services Advisory Committee, shall institute a study
5		of the relationship between the Determination of Need
6		scores, level of need, service cost maximums, and the
7		development and utilization of service plans no later than
8		May 1, 2008; findings and recommendations shall be
9		presented to the Governor and the General Assembly no later
10		than January 1, 2009; recommendations shall include all
11		needed changes to the service cost maximums schedule and
12		additional covered services;
13		(5) ensuring that homemakers can provide personal care
14		services that may or may not involve contact with clients,
15		including but not limited to:
16		(A) bathing;
17		(B) grooming;
18		(C) toileting;
19		(D) nail care;
20		(E) transferring;
21		(F) respiratory services;
22		(G) exercise; or
23		(H) positioning;
24		(6) ensuring that homemaker program vendors are not
25		restricted from hiring homemakers who are family members of
26		clients or recommended by clients; the Department may not,

SB1814 Enrolled - 9 - LRB101 09785 HLH 54886 b
1		by rule or policy, require homemakers who are family
2		members of clients or recommended by clients to accept
3		assignments in homes other than the client;
4		(7) ensuring that the State may access maximum federal
5		matching funds by seeking approval for the Centers for
6		Medicare and Medicaid Services for modifications to the
7		State's home and community based services waiver and
8		additional waiver opportunities, including applying for
9		enrollment in the Balance Incentive Payment Program by May
10		1, 2013, in order to maximize federal matching funds; this
11		shall include, but not be limited to, modification that
12		reflects all changes in the Community Care Program services
13		and all increases in the services cost maximum;
14		(8) ensuring that the determination of need tool
15		accurately reflects the service needs of individuals with
16		Alzheimer's disease and related dementia disorders;
17		(9) ensuring that services are authorized accurately
18		and consistently for the Community Care Program (CCP); the
19		Department shall implement a Service Authorization policy
20		directive; the purpose shall be to ensure that eligibility
21		and services are authorized accurately and consistently in
22		the CCP program; the policy directive shall clarify service
23		authorization guidelines to Care Coordination Units and
24		Community Care Program providers no later than May 1, 2013;
25		(10) working in conjunction with Care Coordination
26		Units, the Department of Healthcare and Family Services,

SB1814 Enrolled - 10 - LRB101 09785 HLH 54886 b
1		the Department of Human Services, Community Care Program
2		providers, and other stakeholders to make improvements to
3		the Medicaid claiming processes and the Medicaid
4		enrollment procedures or requirements as needed,
5		including, but not limited to, specific policy changes or
6		rules to improve the up-front enrollment of participants in
7		the Medicaid program and specific policy changes or rules
8		to insure more prompt submission of bills to the federal
9		government to secure maximum federal matching dollars as
10		promptly as possible; the Department on Aging shall have at
11		least 3 meetings with stakeholders by January 1, 2014 in
12		order to address these improvements;
13		(11) requiring home care service providers to comply
14		with the rounding of hours worked provisions under the
15		federal Fair Labor Standards Act (FLSA) and as set forth in
16		29 CFR 785.48(b) by May 1, 2013;
17		(12) implementing any necessary policy changes or
18		promulgating any rules, no later than January 1, 2014, to
19		assist the Department of Healthcare and Family Services in
20		moving as many participants as possible, consistent with
21		federal regulations, into coordinated care plans if a care
22		coordination plan that covers long term care is available
23		in the recipient's area; and
24		(13) maintaining fiscal year 2014 rates at the same
25		level established on January 1, 2013.
26		By January 1, 2009 or as soon after the end of the Cash and

SB1814 Enrolled - 11 - LRB101 09785 HLH 54886 b
1		Counseling Demonstration Project as is practicable, the
2		Department may, based on its evaluation of the demonstration
3		project, promulgate rules concerning personal assistant
4		services, to include, but need not be limited to,
5		qualifications, employment screening, rights under fair labor
6		standards, training, fiduciary agent, and supervision
7		requirements. All applicants shall be subject to the provisions
8		of the Health Care Worker Background Check Act.
9		The Department shall develop procedures to enhance
10		availability of services on evenings, weekends, and on an
11		emergency basis to meet the respite needs of caregivers.
12		Procedures shall be developed to permit the utilization of
13		services in successive blocks of 24 hours up to the monthly
14		maximum established by the Department. Workers providing these
15		services shall be appropriately trained.
16		Beginning on the effective date of this amendatory Act of
17		1991, no person may perform chore/housekeeping and home care
18		aide services under a program authorized by this Section unless
19		that person has been issued a certificate of pre-service to do
20		so by his or her employing agency. Information gathered to
21		effect such certification shall include (i) the person's name,
22		(ii) the date the person was hired by his or her current
23		employer, and (iii) the training, including dates and levels.
24		Persons engaged in the program authorized by this Section
25		before the effective date of this amendatory Act of 1991 shall
26		be issued a certificate of all pre- and in-service training

SB1814 Enrolled - 12 - LRB101 09785 HLH 54886 b
1		from his or her employer upon submitting the necessary
2		information. The employing agency shall be required to retain
3		records of all staff pre- and in-service training, and shall
4		provide such records to the Department upon request and upon
5		termination of the employer's contract with the Department. In
6		addition, the employing agency is responsible for the issuance
7		of certifications of in-service training completed to their
8		employees.
9		The Department is required to develop a system to ensure
10		that persons working as home care aides and personal assistants
11		receive increases in their wages when the federal minimum wage
12		is increased by requiring vendors to certify that they are
13		meeting the federal minimum wage statute for home care aides
14		and personal assistants. An employer that cannot ensure that
15		the minimum wage increase is being given to home care aides and
16		personal assistants shall be denied any increase in
17		reimbursement costs.
18		The Community Care Program Advisory Committee is created in
19		the Department on Aging. The Director shall appoint individuals
20		to serve in the Committee, who shall serve at their own
21		expense. Members of the Committee must abide by all applicable
22		ethics laws. The Committee shall advise the Department on
23		issues related to the Department's program of services to
24		prevent unnecessary institutionalization. The Committee shall
25		meet on a bi-monthly basis and shall serve to identify and
26		advise the Department on present and potential issues affecting

SB1814 Enrolled - 13 - LRB101 09785 HLH 54886 b
1		the service delivery network, the program's clients, and the
2		Department and to recommend solution strategies. Persons
3		appointed to the Committee shall be appointed on, but not
4		limited to, their own and their agency's experience with the
5		program, geographic representation, and willingness to serve.
6		The Director shall appoint members to the Committee to
7		represent provider, advocacy, policy research, and other
8		constituencies committed to the delivery of high quality home
9		and community-based services to older adults. Representatives
10		shall be appointed to ensure representation from community care
11		providers including, but not limited to, adult day service
12		providers, homemaker providers, case coordination and case
13		management units, emergency home response providers, statewide
14		trade or labor unions that represent home care aides and direct
15		care staff, area agencies on aging, adults over age 60,
16		membership organizations representing older adults, and other
17		organizational entities, providers of care, or individuals
18		with demonstrated interest and expertise in the field of home
19		and community care as determined by the Director.
20		Nominations may be presented from any agency or State
21		association with interest in the program. The Director, or his
22		or her designee, shall serve as the permanent co-chair of the
23		advisory committee. One other co-chair shall be nominated and
24		approved by the members of the committee on an annual basis.
25		Committee members' terms of appointment shall be for 4 years
26		with one-quarter of the appointees' terms expiring each year. A

SB1814 Enrolled - 14 - LRB101 09785 HLH 54886 b
1		member shall continue to serve until his or her replacement is
2		named. The Department shall fill vacancies that have a
3		remaining term of over one year, and this replacement shall
4		occur through the annual replacement of expiring terms. The
5		Director shall designate Department staff to provide technical
6		assistance and staff support to the committee. Department
7		representation shall not constitute membership of the
8		committee. All Committee papers, issues, recommendations,
9		reports, and meeting memoranda are advisory only. The Director,
10		or his or her designee, shall make a written report, as
11		requested by the Committee, regarding issues before the
12		Committee.
13		The Department on Aging and the Department of Human
14		Services shall cooperate in the development and submission of
15		an annual report on programs and services provided under this
16		Section. Such joint report shall be filed with the Governor and
17		the General Assembly on or before September 30 each year.
18		The requirement for reporting to the General Assembly shall
19		be satisfied by filing copies of the report as required by
20		Section 3.1 of the General Assembly Organization Act and filing
21		such additional copies with the State Government Report
22		Distribution Center for the General Assembly as is required
23		under paragraph (t) of Section 7 of the State Library Act.
24		Those persons previously found eligible for receiving
25		non-institutional services whose services were discontinued
26		under the Emergency Budget Act of Fiscal Year 1992, and who do

SB1814 Enrolled - 15 - LRB101 09785 HLH 54886 b
1		not meet the eligibility standards in effect on or after July
2		1, 1992, shall remain ineligible on and after July 1, 1992.
3		Those persons previously not required to cost-share and who
4		were required to cost-share effective March 1, 1992, shall
5		continue to meet cost-share requirements on and after July 1,
6		1992. Beginning July 1, 1992, all clients will be required to
7		meet eligibility, cost-share, and other requirements and will
8		have services discontinued or altered when they fail to meet
9		these requirements.
10		For the purposes of this Section, "flexible senior
11		services" refers to services that require one-time or periodic
12		expenditures including, but not limited to, respite care, home
13		modification, assistive technology, housing assistance, and
14		transportation.
15		The Department shall implement an electronic service
16		verification based on global positioning systems or other
17		cost-effective technology for the Community Care Program no
18		later than January 1, 2014.
19		The Department shall require, as a condition of
20		eligibility, enrollment in the medical assistance program
21		under Article V of the Illinois Public Aid Code (i) beginning
22		August 1, 2013, if the Auditor General has reported that the
23		Department has failed to comply with the reporting requirements
24		of Section 2-27 of the Illinois State Auditing Act; or (ii)
25		beginning June 1, 2014, if the Auditor General has reported
26		that the Department has not undertaken the required actions

SB1814 Enrolled - 16 - LRB101 09785 HLH 54886 b
1		listed in the report required by subsection (a) of Section 2-27
2		of the Illinois State Auditing Act.
3		The Department shall delay Community Care Program services
4		until an applicant is determined eligible for medical
5		assistance under Article V of the Illinois Public Aid Code (i)
6		beginning August 1, 2013, if the Auditor General has reported
7		that the Department has failed to comply with the reporting
8		requirements of Section 2-27 of the Illinois State Auditing
9		Act; or (ii) beginning June 1, 2014, if the Auditor General has
10		reported that the Department has not undertaken the required
11		actions listed in the report required by subsection (a) of
12		Section 2-27 of the Illinois State Auditing Act.
13		The Department shall implement co-payments for the
14		Community Care Program at the federally allowable maximum level
15		(i) beginning August 1, 2013, if the Auditor General has
16		reported that the Department has failed to comply with the
17		reporting requirements of Section 2-27 of the Illinois State
18		Auditing Act; or (ii) beginning June 1, 2014, if the Auditor
19		General has reported that the Department has not undertaken the
20		required actions listed in the report required by subsection
21		(a) of Section 2-27 of the Illinois State Auditing Act.
22		The Department shall provide a bi-monthly report on the
23		progress of the Community Care Program reforms set forth in
24		this amendatory Act of the 98th General Assembly to the
25		Governor, the Speaker of the House of Representatives, the
26		Minority Leader of the House of Representatives, the President

SB1814 Enrolled - 17 - LRB101 09785 HLH 54886 b
1		of the Senate, and the Minority Leader of the Senate.
2		The Department shall conduct a quarterly review of Care
3		Coordination Unit performance and adherence to service
4		guidelines. The quarterly review shall be reported to the
5		Speaker of the House of Representatives, the Minority Leader of
6		the House of Representatives, the President of the Senate, and
7		the Minority Leader of the Senate. The Department shall collect
8		and report longitudinal data on the performance of each care
9		coordination unit. Nothing in this paragraph shall be construed
10		to require the Department to identify specific care
11		coordination units.
12		In regard to community care providers, failure to comply
13		with Department on Aging policies shall be cause for
14		disciplinary action, including, but not limited to,
15		disqualification from serving Community Care Program clients.
16		Each provider, upon submission of any bill or invoice to the
17		Department for payment for services rendered, shall include a
18		notarized statement, under penalty of perjury pursuant to
19		Section 1-109 of the Code of Civil Procedure, that the provider
20		has complied with all Department policies.
21		The Director of the Department on Aging shall make
22		information available to the State Board of Elections as may be
23		required by an agreement the State Board of Elections has
24		entered into with a multi-state voter registration list
25		maintenance system.
26		Within 30 days after July 6, 2017 (the effective date of

SB1814 Enrolled - 18 - LRB101 09785 HLH 54886 b
1		Public Act 100-23), rates shall be increased to $18.29 per
2		hour, for the purpose of increasing, by at least $.72 per hour,
3		the wages paid by those vendors to their employees who provide
4		homemaker services. The Department shall pay an enhanced rate
5		under the Community Care Program to those in-home service
6		provider agencies that offer health insurance coverage as a
7		benefit to their direct service worker employees consistent
8		with the mandates of Public Act 95-713. For State fiscal years
9		2018 and 2019, the enhanced rate shall be $1.77 per hour. The
10		rate shall be adjusted using actuarial analysis based on the
11		cost of care, but shall not be set below $1.77 per hour. The
12		Department shall adopt rules, including emergency rules under
13		subsections (y) and (bb) of Section 5-45 of the Illinois
14		Administrative Procedure Act, to implement the provisions of
15		this paragraph.
16		The General Assembly finds it necessary to authorize an
17		aggressive Medicaid enrollment initiative designed to maximize
18		federal Medicaid funding for the Community Care Program which
19		produces significant savings for the State of Illinois. The
20		Department on Aging shall establish and implement a Community
21		Care Program Medicaid Initiative. Under the Initiative, the
22		Department on Aging shall, at a minimum: (i) provide an
23		enhanced rate to adequately compensate care coordination units
24		to enroll eligible Community Care Program clients into
25		Medicaid; (ii) use recommendations from a stakeholder
26		committee on how best to implement the Initiative; and (iii)

SB1814 Enrolled - 19 - LRB101 09785 HLH 54886 b
1		establish requirements for State agencies to make enrollment in
2		the State's Medical Assistance program easier for seniors.
3		The Community Care Program Medicaid Enrollment Oversight
4		Subcommittee is created as a subcommittee of the Older Adult
5		Services Advisory Committee established in Section 35 of the
6		Older Adult Services Act to make recommendations on how best to
7		increase the number of medical assistance recipients who are
8		enrolled in the Community Care Program. The Subcommittee shall
9		consist of all of the following persons who must be appointed
10		within 30 days after the effective date of this amendatory Act
11		of the 100th General Assembly:
12		(1) The Director of Aging, or his or her designee, who
13		shall serve as the chairperson of the Subcommittee.
14		(2) One representative of the Department of Healthcare
15		and Family Services, appointed by the Director of
16		Healthcare and Family Services.
17		(3) One representative of the Department of Human
18		Services, appointed by the Secretary of Human Services.
19		(4) One individual representing a care coordination
20		unit, appointed by the Director of Aging.
21		(5) One individual from a non-governmental statewide
22		organization that advocates for seniors, appointed by the
23		Director of Aging.
24		(6) One individual representing Area Agencies on
25		Aging, appointed by the Director of Aging.
26		(7) One individual from a statewide association

SB1814 Enrolled - 20 - LRB101 09785 HLH 54886 b
1		dedicated to Alzheimer's care, support, and research,
2		appointed by the Director of Aging.
3		(8) One individual from an organization that employs
4		persons who provide services under the Community Care
5		Program, appointed by the Director of Aging.
6		(9) One member of a trade or labor union representing
7		persons who provide services under the Community Care
8		Program, appointed by the Director of Aging.
9		(10) One member of the Senate, who shall serve as
10		co-chairperson, appointed by the President of the Senate.
11		(11) One member of the Senate, who shall serve as
12		co-chairperson, appointed by the Minority Leader of the
13		Senate.
14		(12) One member of the House of Representatives, who
15		shall serve as co-chairperson, appointed by the Speaker of
16		the House of Representatives.
17		(13) One member of the House of Representatives, who
18		shall serve as co-chairperson, appointed by the Minority
19		Leader of the House of Representatives.
20		(14) One individual appointed by a labor organization
21		representing frontline employees at the Department of
22		Human Services.
23		The Subcommittee shall provide oversight to the Community
24		Care Program Medicaid Initiative and shall meet quarterly. At
25		each Subcommittee meeting the Department on Aging shall provide
26		the following data sets to the Subcommittee: (A) the number of

SB1814 Enrolled - 21 - LRB101 09785 HLH 54886 b
1		Illinois residents, categorized by planning and service area,
2		who are receiving services under the Community Care Program and
3		are enrolled in the State's Medical Assistance Program; (B) the
4		number of Illinois residents, categorized by planning and
5		service area, who are receiving services under the Community
6		Care Program, but are not enrolled in the State's Medical
7		Assistance Program; and (C) the number of Illinois residents,
8		categorized by planning and service area, who are receiving
9		services under the Community Care Program and are eligible for
10		benefits under the State's Medical Assistance Program, but are
11		not enrolled in the State's Medical Assistance Program. In
12		addition to this data, the Department on Aging shall provide
13		the Subcommittee with plans on how the Department on Aging will
14		reduce the number of Illinois residents who are not enrolled in
15		the State's Medical Assistance Program but who are eligible for
16		medical assistance benefits. The Department on Aging shall
17		enroll in the State's Medical Assistance Program those Illinois
18		residents who receive services under the Community Care Program
19		and are eligible for medical assistance benefits but are not
20		enrolled in the State's Medicaid Assistance Program. The data
21		provided to the Subcommittee shall be made available to the
22		public via the Department on Aging's website.
23		The Department on Aging, with the involvement of the
24		Subcommittee, shall collaborate with the Department of Human
25		Services and the Department of Healthcare and Family Services
26		on how best to achieve the responsibilities of the Community

SB1814 Enrolled - 22 - LRB101 09785 HLH 54886 b
1		Care Program Medicaid Initiative.
2		The Department on Aging, the Department of Human Services,
3		and the Department of Healthcare and Family Services shall
4		coordinate and implement a streamlined process for seniors to
5		access benefits under the State's Medical Assistance Program.
6		The Subcommittee shall collaborate with the Department of
7		Human Services on the adoption of a uniform application
8		submission process. The Department of Human Services and any
9		other State agency involved with processing the medical
10		assistance application of any person enrolled in the Community
11		Care Program shall include the appropriate care coordination
12		unit in all communications related to the determination or
13		status of the application.
14		The Community Care Program Medicaid Initiative shall
15		provide targeted funding to care coordination units to help
16		seniors complete their applications for medical assistance
17		benefits. On and after July 1, 2019, care coordination units
18		shall receive no less than $200 per completed application,
19		which rate may be included in a bundled rate for initial intake
20		services when Medicaid application assistance is provided in
21		conjunction with the initial intake process for new program
22		participants.
23		The Community Care Program Medicaid Initiative shall cease
24		operation 5 years after the effective date of this amendatory
25		Act of the 100th General Assembly, after which the Subcommittee
26		shall dissolve.

SB1814 Enrolled - 23 - LRB101 09785 HLH 54886 b
1		(Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17;
2		100-587, eff. 6-4-18; 100-1148, eff. 12-10-18.)
3		Section 5-10. The Substance Use Disorder Act is amended by
4		changing Sections 5-10 and 50-35 as follows:
5		(20 ILCS 301/5-10)
6		Sec. 5-10. Functions of the Department.
7		(a) In addition to the powers, duties and functions vested
8		in the Department by this Act, or by other laws of this State,
9		the Department shall carry out the following activities:
10		(1) Design, coordinate and fund comprehensive
11		community-based and culturally and gender-appropriate
12		services throughout the State. These services must include
13		prevention, early intervention, treatment, and other
14		recovery support services for substance use disorders that
15		are accessible and addresses the needs of at-risk
16		individuals and their families.
17		(2) Act as the exclusive State agency to accept,
18		receive and expend, pursuant to appropriation, any public
19		or private monies, grants or services, including those
20		received from the federal government or from other State
21		agencies, for the purpose of providing prevention, early
22		intervention, treatment, and other recovery support
23		services for substance use disorders.
24		(2.5) In partnership with the Department of Healthcare

SB1814 Enrolled - 24 - LRB101 09785 HLH 54886 b
1		and Family Services, act as one of the principal State
2		agencies for the sole purpose of calculating the
3		maintenance of effort requirement under Section 1930 of
4		Title XIX, Part B, Subpart II of the Public Health Service
5		Act (42 U.S.C. 300x-30) and the Interim Final Rule (45 CFR
6		96.134).
7		(3) Coordinate a statewide strategy for the
8		prevention, early intervention, treatment, and recovery
9		support of substance use disorders. This strategy shall
10		include the development of a comprehensive plan, submitted
11		annually with the application for federal substance use
12		disorder block grant funding, for the provision of an array
13		of such services. The plan shall be based on local
14		community-based needs and upon data including, but not
15		limited to, that which defines the prevalence of and costs
16		associated with substance use disorders. This
17		comprehensive plan shall include identification of
18		problems, needs, priorities, services and other pertinent
19		information, including the needs of minorities and other
20		specific priority populations in the State, and shall
21		describe how the identified problems and needs will be
22		addressed. For purposes of this paragraph, the term
23		"minorities and other specific priority populations" may
24		include, but shall not be limited to, groups such as women,
25		children, intravenous drug users, persons with AIDS or who
26		are HIV infected, veterans, African-Americans, Puerto

SB1814 Enrolled - 25 - LRB101 09785 HLH 54886 b
1		Ricans, Hispanics, Asian Americans, the elderly, persons
2		in the criminal justice system, persons who are clients of
3		services provided by other State agencies, persons with
4		disabilities and such other specific populations as the
5		Department may from time to time identify. In developing
6		the plan, the Department shall seek input from providers,
7		parent groups, associations and interested citizens.
8		The plan developed under this Section shall include an
9		explanation of the rationale to be used in ensuring that
10		funding shall be based upon local community needs,
11		including, but not limited to, the incidence and prevalence
12		of, and costs associated with, substance use disorders, as
13		well as upon demonstrated program performance.
14		The plan developed under this Section shall also
15		contain a report detailing the activities of and progress
16		made through services for the care and treatment of
17		substance use disorders among pregnant women and mothers
18		and their children established under subsection (j) of
19		Section 35-5.
20		As applicable, the plan developed under this Section
21		shall also include information about funding by other State
22		agencies for prevention, early intervention, treatment,
23		and other recovery support services.
24		(4) Lead, foster and develop cooperation, coordination
25		and agreements among federal and State governmental
26		agencies and local providers that provide assistance,

SB1814 Enrolled - 26 - LRB101 09785 HLH 54886 b
1		services, funding or other functions, peripheral or
2		direct, in the prevention, early intervention, treatment,
3		and recovery support for substance use disorders. This
4		shall include, but shall not be limited to, the following:
5		(A) Cooperate with and assist other State
6		agencies, as applicable, in establishing and
7		conducting substance use disorder services among the
8		populations they respectively serve.
9		(B) Cooperate with and assist the Illinois
10		Department of Public Health in the establishment,
11		funding and support of programs and services for the
12		promotion of maternal and child health and the
13		prevention and treatment of infectious diseases,
14		including but not limited to HIV infection, especially
15		with respect to those persons who are high risk due to
16		intravenous injection of illegal drugs, or who may have
17		been sexual partners of these individuals, or who may
18		have impaired immune systems as a result of a substance
19		use disorder.
20		(C) Supply to the Department of Public Health and
21		prenatal care providers a list of all providers who are
22		licensed to provide substance use disorder treatment
23		for pregnant women in this State.
24		(D) Assist in the placement of child abuse or
25		neglect perpetrators (identified by the Illinois
26		Department of Children and Family Services (DCFS)) who

SB1814 Enrolled - 27 - LRB101 09785 HLH 54886 b
1		have been determined to be in need of substance use
2		disorder treatment pursuant to Section 8.2 of the
3		Abused and Neglected Child Reporting Act.
4		(E) Cooperate with and assist DCFS in carrying out
5		its mandates to:
6		(i) identify substance use disorders among its
7		clients and their families; and
8		(ii) develop services to deal with such
9		disorders.
10		These services may include, but shall not be limited
11		to, programs to prevent or treat substance use
12		disorders with DCFS clients and their families,
13		identifying child care needs within such treatment,
14		and assistance with other issues as required.
15		(F) Cooperate with and assist the Illinois
16		Criminal Justice Information Authority with respect to
17		statistical and other information concerning the
18		incidence and prevalence of substance use disorders.
19		(G) Cooperate with and assist the State
20		Superintendent of Education, boards of education,
21		schools, police departments, the Illinois Department
22		of State Police, courts and other public and private
23		agencies and individuals in establishing prevention
24		programs statewide and preparing curriculum materials
25		for use at all levels of education.
26		(H) Cooperate with and assist the Illinois

SB1814 Enrolled - 28 - LRB101 09785 HLH 54886 b
1		Department of Healthcare and Family Services in the
2		development and provision of services offered to
3		recipients of public assistance for the treatment and
4		prevention of substance use disorders.
5		(I) (Blank).
6		(5) From monies appropriated to the Department from the
7		Drunk and Drugged Driving Prevention Fund, reimburse DUI
8		evaluation and risk education programs licensed by the
9		Department for providing indigent persons with free or
10		reduced-cost evaluation and risk education services
11		relating to a charge of driving under the influence of
12		alcohol or other drugs.
13		(6) Promulgate regulations to identify and disseminate
14		best practice guidelines that can be utilized by publicly
15		and privately funded programs as well as for levels of
16		payment to government funded programs that provide
17		prevention, early intervention, treatment, and other
18		recovery support services for substance use disorders and
19		those services referenced in Sections 15-10 and 40-5.
20		(7) In consultation with providers and related trade
21		associations, specify a uniform methodology for use by
22		funded providers and the Department for billing and
23		collection and dissemination of statistical information
24		regarding services related to substance use disorders.
25		(8) Receive data and assistance from federal, State and
26		local governmental agencies, and obtain copies of

SB1814 Enrolled - 29 - LRB101 09785 HLH 54886 b
1		identification and arrest data from all federal, State and
2		local law enforcement agencies for use in carrying out the
3		purposes and functions of the Department.
4		(9) Designate and license providers to conduct
5		screening, assessment, referral and tracking of clients
6		identified by the criminal justice system as having
7		indications of substance use disorders and being eligible
8		to make an election for treatment under Section 40-5 of
9		this Act, and assist in the placement of individuals who
10		are under court order to participate in treatment.
11		(10) Identify and disseminate evidence-based best
12		practice guidelines as maintained in administrative rule
13		that can be utilized to determine a substance use disorder
14		diagnosis.
15		(11) (Blank).
16		(12) Make grants with funds appropriated from the Drug
17		Treatment Fund in accordance with Section 7 of the
18		Controlled Substance and Cannabis Nuisance Act, or in
19		accordance with Section 80 of the Methamphetamine Control
20		and Community Protection Act, or in accordance with
21		subsections (h) and (i) of Section 411.2 of the Illinois
22		Controlled Substances Act, or in accordance with Section
23		6z-107 of the State Finance Act.
24		(13) Encourage all health and disability insurance
25		programs to include substance use disorder treatment as a
26		covered service and to use evidence-based best practice

SB1814 Enrolled - 30 - LRB101 09785 HLH 54886 b
1		criteria as maintained in administrative rule and as
2		required in Public Act 99-0480 in determining the necessity
3		for such services and continued stay.
4		(14) Award grants and enter into fixed-rate and
5		fee-for-service arrangements with any other department,
6		authority or commission of this State, or any other state
7		or the federal government or with any public or private
8		agency, including the disbursement of funds and furnishing
9		of staff, to effectuate the purposes of this Act.
10		(15) Conduct a public information campaign to inform
11		the State's Hispanic residents regarding the prevention
12		and treatment of substance use disorders.
13		(b) In addition to the powers, duties and functions vested
14		in it by this Act, or by other laws of this State, the
15		Department may undertake, but shall not be limited to, the
16		following activities:
17		(1) Require all organizations licensed or funded by the
18		Department to include an education component to inform
19		participants regarding the causes and means of
20		transmission and methods of reducing the risk of acquiring
21		or transmitting HIV infection and other infectious
22		diseases, and to include funding for such education
23		component in its support of the program.
24		(2) Review all State agency applications for federal
25		funds that include provisions relating to the prevention,
26		early intervention and treatment of substance use

SB1814 Enrolled - 31 - LRB101 09785 HLH 54886 b
1		disorders in order to ensure consistency.
2		(3) Prepare, publish, evaluate, disseminate and serve
3		as a central repository for educational materials dealing
4		with the nature and effects of substance use disorders.
5		Such materials may deal with the educational needs of the
6		citizens of Illinois, and may include at least pamphlets
7		that describe the causes and effects of fetal alcohol
8		spectrum disorders.
9		(4) Develop and coordinate, with regional and local
10		agencies, education and training programs for persons
11		engaged in providing services for persons with substance
12		use disorders, which programs may include specific HIV
13		education and training for program personnel.
14		(5) Cooperate with and assist in the development of
15		education, prevention, early intervention, and treatment
16		programs for employees of State and local governments and
17		businesses in the State.
18		(6) Utilize the support and assistance of interested
19		persons in the community, including recovering persons, to
20		assist individuals and communities in understanding the
21		dynamics of substance use disorders, and to encourage
22		individuals with substance use disorders to voluntarily
23		undergo treatment.
24		(7) Promote, conduct, assist or sponsor basic
25		clinical, epidemiological and statistical research into
26		substance use disorders and research into the prevention of

SB1814 Enrolled - 32 - LRB101 09785 HLH 54886 b
1		those problems either solely or in conjunction with any
2		public or private agency.
3		(8) Cooperate with public and private agencies,
4		organizations and individuals in the development of
5		programs, and to provide technical assistance and
6		consultation services for this purpose.
7		(9) (Blank).
8		(10) (Blank).
9		(11) Fund, promote, or assist entities dealing with
10		substance use disorders.
11		(12) With monies appropriated from the Group Home Loan
12		Revolving Fund, make loans, directly or through
13		subcontract, to assist in underwriting the costs of housing
14		in which individuals recovering from substance use
15		disorders may reside, pursuant to Section 50-40 of this
16		Act.
17		(13) Promulgate such regulations as may be necessary to
18		carry out the purposes and enforce the provisions of this
19		Act.
20		(14) Provide funding to help parents be effective in
21		preventing substance use disorders by building an
22		awareness of the family's role in preventing substance use
23		disorders through adjusting expectations, developing new
24		skills, and setting positive family goals. The programs
25		shall include, but not be limited to, the following
26		subjects: healthy family communication; establishing rules

SB1814 Enrolled - 33 - LRB101 09785 HLH 54886 b
1		and limits; how to reduce family conflict; how to build
2		self-esteem, competency, and responsibility in children;
3		how to improve motivation and achievement; effective
4		discipline; problem solving techniques; and how to talk
5		about drugs and alcohol. The programs shall be open to all
6		parents.
7		(Source: P.A. 100-494, eff. 6-1-18; 100-759, eff. 1-1-19.)
8		(20 ILCS 301/50-35)
9		Sec. 50-35. Drug Treatment Fund.
10		(a) There is hereby established the Drug Treatment Fund, to
11		be held as a separate fund in the State treasury. There shall
12		be deposited into this fund such amounts as may be received
13		under subsections (h) and (i) of Section 411.2 of the Illinois
14		Controlled Substances Act, under Section 80 of the
15		Methamphetamine Control and Community Protection Act, and
16		under Section 7 of the Controlled Substance and Cannabis
17		Nuisance Act, or under Section 6z-107 of the State Finance Act.
18		(b) Monies in this fund shall be appropriated to the
19		Department for the purposes and activities set forth in
20		subsections (h) and (i) of Section 411.2 of the Illinois
21		Controlled Substances Act, or in Section 7 of the Controlled
22		Substance and Cannabis Nuisance Act, or in Section 6z-107 of
23		the State Finance Act.
24		(Source: P.A. 94-556, eff. 9-11-05.)

SB1814 Enrolled - 34 - LRB101 09785 HLH 54886 b
1		Section 5-15. The Children and Family Services Act is
2		amended by adding Section 5f as follows:
3		(20 ILCS 505/5f new)
4		Sec. 5f. Reimbursement rates. On July 1, 2019, the
5		Department of Children and Family Services shall increase rates
6		in effect on June 30, 2019 for providers by 5%. The contractual
7		and grant services eligible for increased reimbursement rates
8		under this Section include the following:
9		(1) Residential services, including child care
10		institutions, group home care, independent living services, or
11		transitional living services.
12		(2) Specialized, adolescent, treatment, or other
13		non-traditional or Home-of-Relative foster care.
14		(3) Traditional or Home-of-Relative foster care.
15		(4) Intact family services.
16		(5) Teen parenting services.
17		(20 ILCS 661/Act rep.)
18		Section 5-20. The High Speed Internet Services and
19		Information Technology Act is repealed.
20		Section 5-25. The Illinois Promotion Act is amended by
21		changing Sections 3 and 8b as follows:
22		(20 ILCS 665/3) (from Ch. 127, par. 200-23)

SB1814 Enrolled - 35 - LRB101 09785 HLH 54886 b
1		Sec. 3. Definitions. The following words and terms,
2		whenever used or referred to in this Act, shall have the
3		following meanings, except where the context may otherwise
4		require:
5		(a) "Department" means the Department of Commerce and
6		Economic Opportunity of the State of Illinois.
7		(b) "Local promotion group" means any non-profit
8		corporation, organization, association, agency or committee
9		thereof formed for the primary purpose of publicizing,
10		promoting, advertising or otherwise encouraging the
11		development of tourism in any municipality, county, or region
12		of Illinois.
13		(c) "Promotional activities" means preparing, planning and
14		conducting campaigns of information, advertising and publicity
15		through such media as newspapers, radio, television,
16		magazines, trade journals, moving and still photography,
17		posters, outdoor signboards and personal contact within and
18		without the State of Illinois; dissemination of information,
19		advertising, publicity, photographs and other literature and
20		material designed to carry out the purpose of this Act; and
21		participation in and attendance at meetings and conventions
22		concerned primarily with tourism, including travel to and from
23		such meetings.
24		(d) "Municipality" means "municipality" as defined in
25		Section 1-1-2 of the Illinois Municipal Code, as heretofore and
26		hereafter amended.

SB1814 Enrolled - 36 - LRB101 09785 HLH 54886 b
1		(e) "Tourism" means travel 50 miles or more one-way or an
2		overnight trip outside of a person's normal routine.
3		(f) "Municipal amateur sports facility" means a sports
4		facility that: (1) is owned by a unit of local government; (2)
5		has contiguous indoor sports competition space; (3) is designed
6		to principally accommodate and host amateur competitions for
7		youths, adults, or both; and (4) is not used for professional
8		sporting events where participants are compensated for their
9		participation.
10		(g) "Municipal convention center" means a convention
11		center or civic center owned by a unit of local government or
12		operated by a convention center authority, or a municipal
13		convention hall as defined in paragraph (1) of Section 11-65-1
14		of the Illinois Municipal Code, with contiguous exhibition
15		space ranging between 30,000 and 125,000 square feet.
16		(h) "Convention center authority" means an Authority, as
17		defined by the Civic Center Code, that operates a municipal
18		convention center with contiguous exhibition space ranging
19		between 30,000 and 125,000 square feet.
20		(i) "Incentive" means: (1) a financial an incentive
21		provided by a unit of local government municipal convention
22		center or convention center authority to attract for a
23		convention, meeting, or trade show held at a municipal
24		convention center that, but for the incentive, would not have
25		occurred in the State or been retained in the State; or (2) a
26		financial an incentive provided by a unit of local government

SB1814 Enrolled - 37 - LRB101 09785 HLH 54886 b
1		for attracting a sporting event held at its a municipal amateur
2		sports facility that, but for the incentive, would not have
3		occurred in the State or been retained in the State; but (3)
4		only a financial incentive offered or provided to a person or
5		entity in the form of financial benefits or costs which are
6		allowable costs pursuant to the Grant Accountability and
7		Transparency Act.
8		(Source: P.A. 99-476, eff. 8-27-15.)
9		(20 ILCS 665/8b)
10		Sec. 8b. Municipal convention center and sports facility
11		attraction grants.
12		(a) Until July 1, 2022, the Department is authorized to
13		make grants, subject to appropriation by the General Assembly,
14		from the Tourism Promotion Fund to a unit of local government ,
15		municipal convention center, or convention center authority
16		that provides incentives, as defined in subsection (i) of
17		Section 3 of this Act, for the purpose of attracting
18		conventions, meetings, and trade shows to municipal convention
19		centers or and attracting sporting events to municipal amateur
20		sports facilities. Grants awarded under this Section shall be
21		based on the net proceeds received under the Hotel Operators'
22		Occupation Tax Act for the renting, leasing, or letting of
23		hotel rooms in the municipality in which the municipal
24		convention center or municipal amateur sports facility is
25		located for the month in which the convention, meeting, trade

SB1814 Enrolled - 38 - LRB101 09785 HLH 54886 b
1		show, or sporting event occurs. Grants shall not exceed 80% of
2		the incentive amount provided by the unit of local government ,
3		municipal convention center, or convention center authority.
4		Further, in no event may the aggregate amount of grants awarded
5		with respect to a single municipal convention center ,
6		convention center authority, or municipal amateur sports
7		facility exceed $200,000 in any calendar year. The Department
8		may, by rule, require any other provisions it deems necessary
9		in order to protect the State's interest in administering this
10		program.
11		(b) No later than May 15 of each year, through May 15,
12		2022, the unit of local government , municipal convention
13		center, or convention center authority shall certify to the
14		Department the amounts of funds expended in the previous
15		calendar fiscal year to provide qualified incentives; however,
16		in no event may the certified amount pursuant to this paragraph
17		exceed $200,000 with respect to for any municipal convention
18		center , convention center authority, or municipal amateur
19		sports facility in any calendar year. The unit of local
20		government , convention center, or convention center authority
21		shall certify (A) the net proceeds received under the Hotel
22		Operators' Occupation Tax Act for the renting, leasing, or
23		letting of hotel rooms in the municipality for the month in
24		which the convention, meeting, or trade show occurs and (B) the
25		average of the net proceeds received under the Hotel Operators'
26		Occupation Tax Act for the renting, leasing, or letting of

SB1814 Enrolled - 39 - LRB101 09785 HLH 54886 b
1		hotel rooms in the municipality for the same month in the 3
2		immediately preceding years. The unit of local government ,
3		municipal convention center, or convention center authority
4		shall include the incentive amounts as part of its regular
5		audit.
6		(b-5) Grants awarded to a unit of local government ,
7		municipal convention center, or convention center authority
8		may be made by the Department of Commerce and Economic
9		Opportunity from appropriations for those purposes for any
10		fiscal year, without regard to the fact that the qualification
11		or obligation may have occurred in a prior fiscal year.
12		(c) The Department shall submit a report, which must be
13		provided electronically, on the effectiveness of the program
14		established under this Section to the General Assembly no later
15		than January 1, 2022.
16		(Source: P.A. 99-476, eff. 8-27-15; 100-643, eff. 7-27-18.)
17		Section 5-30. The Department of Human Services Act is
18		amended by changing Section 1-50 as follows:
19		(20 ILCS 1305/1-50)
20		Sec. 1-50. Department of Human Services Community Services
21		Fund.
22		(a) The Department of Human Services Community Services
23		Fund is created in the State treasury as a special fund.
24		(b) The Fund is created for the purpose of receiving and

SB1814 Enrolled - 40 - LRB101 09785 HLH 54886 b
1		disbursing moneys in accordance with this Section.
2		Disbursements from the Fund shall be made, subject to
3		appropriation, for payment of expenses incurred by the
4		Department of Human Services in support of the Department's
5		rebalancing services, mental health services, and substance
6		abuse and prevention services.
7		(c) The Fund shall consist of the following:
8		(1) Moneys transferred from another State fund.
9		(2) All federal moneys received as a result of
10		expenditures that are attributable to moneys deposited in
11		the Fund.
12		(3) All other moneys received for the Fund from any
13		other source.
14		(4) Interest earned upon moneys in the Fund.
15		(Source: P.A. 96-1530, eff. 2-16-11.)
16		Section 5-35. The State Finance Act is amended by changing
17		Sections 5.857, 5h.5, 6z-27, 6z-32, 6z-51, 6z-70, 6z-100, 8.3,
18		8g, 8g-1, 13.2, and 25 and by adding Sections 5.891 and 6z-107
19		as follows:
20		(30 ILCS 105/5.857)
21		(Section scheduled to be repealed on July 1, 2019)
22		Sec. 5.857. The Capital Development Board Revolving Fund.
23		This Section is repealed July 1, 2020 2019.
24		(Source: P.A. 99-78, eff. 7-20-15; 99-523, eff. 6-30-16;

SB1814 Enrolled - 41 - LRB101 09785 HLH 54886 b
1		100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
2		(30 ILCS 105/5.891 new)
3		Sec. 5.891. The Governor's Administrative Fund.
4		(30 ILCS 105/5h.5)
5		Sec. 5h.5. Cash flow borrowing and general funds liquidity;
6		Fiscal Years 2018, and 2019, 2020, and 2021.
7		(a) In order to meet cash flow deficits and to maintain
8		liquidity in general funds and the Health Insurance Reserve
9		Fund, on and after July 1, 2017 and through March 1, 2021 2019,
10		the State Treasurer and the State Comptroller, in consultation
11		with the Governor's Office of Management and Budget, shall make
12		transfers to general funds and the Health Insurance Reserve
13		Fund, as directed by the State Comptroller, out of special
14		funds of the State, to the extent allowed by federal law.
15		No such transfer may reduce the cumulative balance of all
16		of the special funds of the State to an amount less than the
17		total debt service payable during the 12 months immediately
18		following the date of the transfer on any bonded indebtedness
19		of the State and any certificates issued under the Short Term
20		Borrowing Act. At no time shall the outstanding total transfers
21		made from the special funds of the State to general funds and
22		the Health Insurance Reserve Fund under this Section exceed
23		$1,200,000,000; once the amount of $1,200,000,000 has been
24		transferred from the special funds of the State to general

SB1814 Enrolled - 42 - LRB101 09785 HLH 54886 b
1		funds and the Health Insurance Reserve Fund, additional
2		transfers may be made from the special funds of the State to
3		general funds and the Health Insurance Reserve Fund under this
4		Section only to the extent that moneys have first been
5		re-transferred from general funds and the Health Insurance
6		Reserve Fund to those special funds of the State.
7		Notwithstanding any other provision of this Section, no such
8		transfer may be made from any special fund that is exclusively
9		collected by or directly appropriated to any other
10		constitutional officer without the written approval of that
11		constitutional officer.
12		(b) If moneys have been transferred to general funds and
13		the Health Insurance Reserve Fund pursuant to subsection (a) of
14		this Section, Public Act 100-23 this amendatory Act of the
15		100th General Assembly shall constitute the continuing
16		authority for and direction to the State Treasurer and State
17		Comptroller to reimburse the funds of origin from general funds
18		by transferring to the funds of origin, at such times and in
19		such amounts as directed by the Comptroller when necessary to
20		support appropriated expenditures from the funds, an amount
21		equal to that transferred from them plus any interest that
22		would have accrued thereon had the transfer not occurred,
23		except that any moneys transferred pursuant to subsection (a)
24		of this Section shall be repaid to the fund of origin within 48
25		24 months after the date on which they were borrowed. When any
26		of the funds from which moneys have been transferred pursuant

SB1814 Enrolled - 43 - LRB101 09785 HLH 54886 b
1		to subsection (a) have insufficient cash from which the State
2		Comptroller may make expenditures properly supported by
3		appropriations from the fund, then the State Treasurer and
4		State Comptroller shall transfer from general funds to the fund
5		only such amount as is immediately necessary to satisfy
6		outstanding expenditure obligations on a timely basis.
7		(c) On the first day of each quarterly period in each
8		fiscal year, until such time as a report indicates that all
9		moneys borrowed and interest pursuant to this Section have been
10		repaid, the Comptroller shall provide to the President and the
11		Minority Leader of the Senate, the Speaker and the Minority
12		Leader of the House of Representatives, and the Commission on
13		Government Forecasting and Accountability a report on all
14		transfers made pursuant to this Section in the prior quarterly
15		period. The report must be provided in electronic format. The
16		report must include all of the following:
17		(1) the date each transfer was made;
18		(2) the amount of each transfer;
19		(3) in the case of a transfer from general funds to a
20		fund of origin pursuant to subsection (b) of this Section,
21		the amount of interest being paid to the fund of origin;
22		and
23		(4) the end of day balance of the fund of origin, the
24		general funds, and the Health Insurance Reserve Fund on the
25		date the transfer was made.
26		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)

SB1814 Enrolled - 44 - LRB101 09785 HLH 54886 b
1		(30 ILCS 105/6z-27)
2		Sec. 6z-27. All moneys in the Audit Expense Fund shall be
3		transferred, appropriated and used only for the purposes
4		authorized by, and subject to the limitations and conditions
5		prescribed by, the State Auditing Act.
6		Within 30 days after the effective date of this amendatory
7		Act of the 101st 100th General Assembly, the State Comptroller
8		shall order transferred and the State Treasurer shall transfer
9		from the following funds moneys in the specified amounts for
10		deposit into the Audit Expense Fund:
11		Agricultural Premium Fund.......................152,228 18,792
12		Assisted Living and Shared Housing Regulatory Fund......2,549
13		Anna Veterans Home Fund.................................8,050
14		Appraisal Administration Fund...........................4,373
15		Attorney General Court Ordered and Voluntary Compliance
16		Payment Projects Fund..............................14,421
17		Attorney General Whistleblower Reward and
18		Protection Fund.....................................9,220
19		Bank and Trust Company Fund............................93,160
20		Budget Stabilization Fund.............................131,491
21		Care Provider Fund for Persons with a
22		Developmental Disability......................14,212 6,003
23		CDLIS/AAMVAnet/NMVTIS Trust Fund...................5,031 2,495
24		Cemetery Oversight Licensing and Disciplinary Fund......5,583
25		Chicago State University Education Improvement Fund.4,036 4,233

SB1814 Enrolled - 45 - LRB101 09785 HLH 54886 b
1		Child Support Administrative Fund..................5,843 2,299
2		Clean Air Act Permit Fund.................................980
3		Commitment to Human Services Fund.....................122,475
4		Common School Fund.............................238,911 433,663
5		Community Association Manager Licensing and
6		Disciplinary Fund.....................................877
7		Community Mental Health Medicaid Trust Fund.......23,615 9,897
8		Corporate Franchise Tax Refund Fund.....................3,294
9		Credit Union Fund......................................22,441
10		Cycle Rider Safety Training Fund........................1,084
11		DCFS Children's Services Fund.........................241,473
12		Death Certificate Surcharge Fund........................4,790
13		Death Penalty Abolition Fund............................6,142
14		Department of Business Services Special
15		Operations Fund...............................11,370 5,493
16		Department of Corrections Reimbursement
17		and Education Fund.................................18,389
18		Department of Human Services Community
19		Services Fund.................................11,733 5,399
20		Design Professionals Administration and
21		Investigation Fund..................................5,378
22		The Downstate Public Transportation Fund.........12,268 32,074
23		Downstate Transit Improvement Fund......................1,251
24		Dram Shop Fund............................................514
25		Driver Services Administration Fund..................1,272 897
26		Drivers Education Fund..................................1,417

SB1814 Enrolled - 46 - LRB101 09785 HLH 54886 b
1		Drug Rebate Fund.................................41,241 21,941
2		Drug Treatment Fund..................................1,530 527
3		Drunk and Drugged Driving Prevention Fund.................790
4		The Education Assistance Fund..............1,332,369 1,230,281
5		Electronic Health Record Incentive Fund..............2,575 657
6		Emergency Public Health Fund............................9,383
7		EMS Assistance Fund.....................................1,925
8		Energy Efficiency Portfolio Standards Fund............126,046
9		Environmental Protection Permit and Inspection Fund.......733
10		Estate Tax Refund Fund..................................1,877
11		Facilities Management Revolving Fund.............19,625 15,360
12		Facility Licensing Fund.................................2,411
13		Fair and Exposition Fund.............................4,698 911
14		Federal Financing Cost Reimbursement Fund.................649
15		Federal High Speed Rail Trust Fund...............14,092 59,579
16		Federal Workforce Training Fund.......................152,617
17		Feed Control Fund..................................8,112 1,584
18		Fertilizer Control Fund............................6,898 1,369
19		The Fire Prevention Fund...........................3,706 3,183
20		Food and Drug Safety Fund...............................4,068
21		Fund for the Advancement of Education...........14,680 130,528
22		General Professions Dedicated Fund................3,102 19,678
23		The General Revenue Fund...........................17,653,153
24		Grade Crossing Protection Fund.....................1,483 2,379
25		Grant Accountability and Transparency Fund................594
26		Hazardous Waste Fund......................................633

SB1814 Enrolled - 47 - LRB101 09785 HLH 54886 b
1		Health and Human Services Medicaid Trust Fund......9,399 3,852
2		Health Facility Plan Review Fund........................3,521
3		Healthcare Provider Relief Fund.................230,920 71,263
4		Healthy Smiles Fund.......................................892
5		Home Care Services Agency Licensure Fund................3,582
6		Horse Racing Fund.....................................215,160
7		Hospital Licensure Fund.................................1,946
8		Hospital Provider Fund..........................115,090 44,230
9		ICJIA Violence Prevention Fund..........................2,023
10		Illinois Affordable Housing Trust Fund.............7,306 5,478
11		Illinois Capital Revolving Loan Fund....................1,067
12		Illinois Charity Bureau Fund............................2,236
13		Illinois Clean Water Fund...............................1,177
14		Illinois Health Facilities Planning Fund................4,047
15		Illinois School Asbestos Abatement Fund.................1,150
16		Illinois Standardbred Breeders Fund....................12,452
17		Illinois Gaming Law Enforcement Fund....................1,395
18		Illinois State Dental Disciplinary Fund.................5,128
19		Illinois State Fair Fund..........................29,588 7,297
20		Illinois State Medical Disciplinary Fund...............21,473
21		Illinois State Pharmacy Disciplinary Fund...............8,839
22		Illinois Thoroughbred Breeders Fund....................19,485
23		Illinois Veterans Assistance Fund.......................3,863
24		Illinois Veterans' Rehabilitation Fund...............1,187 634
25		Illinois Workers' Compensation Commission
26		Operations Fund..............................206,564 4,758

SB1814 Enrolled - 48 - LRB101 09785 HLH 54886 b
1		IMSA Income Fund...................................7,646 6,823
2		Income Tax Refund Fund..........................55,081 176,034
3		Insurance Financial Regulation Fund...................110,878
4		Insurance Premium Tax Refund Fund......................16,534
5		Insurance Producer Administration Fund................107,833
6		Intermodal Facilities Promotion Fund....................1,011
7		International Tourism Fund..............................6,566
8		LaSalle Veterans Home Fund.............................36,259
9		LEADS Maintenance Fund..................................1,050
10		Lead Poisoning Screening, Prevention, and
11		Abatement Fund......................................7,730
12		Live and Learn Fund..............................21,306 10,805
13		Lobbyist Registration Administration Fund............1,088 521
14		The Local Government Distributive Fund..........31,539 113,119
15		Local Tourism Fund.....................................19,098
16		Long-Term Care Monitor/Receiver Fund...................54,094
17		Long-Term Care Provider Fund......................20,649 6,761
18		Mandatory Arbitration Fund..............................2,225
19		Manteno Veterans Home Fund.............................68,288
20		Medical Interagency Program Fund.....................1,948 602
21		Medical Special Purposes Trust Fund.....................2,073
22		Mental Health Fund................................15,458 3,358
23		Metabolic Screening and Treatment Fund.................44,251
24		Money Laundering Asset Recovery Fund....................1,115
25		Monitoring Device Driving Permit
26		Administration Fee Fund..........................1,082 797

SB1814 Enrolled - 49 - LRB101 09785 HLH 54886 b
1		Motor Carrier Safety Inspection Fund....................1,289
2		The Motor Fuel Tax Fund.........................41,504 101,821
3		Motor Vehicle License Plate Fund..................14,732 5,094
4		Motor Vehicle Theft Prevention and Insurance
5		Verification Trust Fund........645
6		Nursing Dedicated and Professional Fund...........3,690 10,673
7		Open Space Lands Acquisition and Development Fund.........943
8		Optometric Licensing and Disciplinary Board Fund........1,608
9		Partners for Conservation Fund....................43,490 8,973
10		The Personal Property Tax
11		Replacement Fund...........................100,416 119,343
12		Pesticide Control Fund............................34,045 5,826
13		Plumbing Licensure and Program Fund.....................4,005
14		Professional Services Fund.........................3,806 1,569
15		Professions Indirect Cost Fund........................176,535
16		Public Pension Regulation Fund..........................9,236
17		Public Health Laboratory Services Revolving Fund........7,750
18		The Public Transportation Fund...................31,285 91,397
19		Quincy Veterans Home Fund..............................64,594
20		Real Estate License Administration Fund................34,822
21		Renewable Energy Resources Trust Fund..................10,947
22		Regional Transportation Authority Occupation and
23		Use Tax Replacement Fund.........................898 3,486
24		Registered Certified Public Accountants' Administration
25		and Disciplinary Fund...............................3,423
26		Rental Housing Support Program Fund..................503 2,388

SB1814 Enrolled - 50 - LRB101 09785 HLH 54886 b
1		Residential Finance Regulatory Fund....................17,742
2		The Road Fund..................................215,480 662,332
3		Roadside Memorial Fund..................................1,170
4		Savings Bank Regulatory Fund............................2,270
5		School Infrastructure Fund.......................15,933 14,441
6		Secretary of State DUI Administration Fund.........1,980 1,107
7		Secretary of State Identification Security and Theft
8		Prevention Fund...............................12,530 6,154
9		Secretary of State Special License Plate Fund......3,274 2,210
10		Secretary of State Special Services Fund.........18,638 10,306
11		Securities Audit and Enforcement Fund..............7,900 3,972
12		Solid Waste Management Fund...............................959
13		Special Education Medicaid Matching Fund...........7,016 2,346
14		State and Local Sales Tax Reform Fund..............2,022 6,592
15		State Asset Forfeiture Fund.............................1,239
16		State Construction Account Fund.................33,539 106,236
17		State Crime Laboratory Fund.............................4,020
18		State Gaming Fund...............................83,992 200,367
19		The State Garage Revolving Fund....................5,770 5,521
20		The State Lottery Fund.........................487,256 215,561
21		State Offender DNA Identification System Fund...........1,270
22		State Pensions Fund...................................500,000
23		State Police DUI Fund...................................1,050
24		State Police Firearm Services Fund......................4,116
25		State Police Services Fund.............................11,485
26		State Police Vehicle Fund...............................6,004

SB1814 Enrolled - 51 - LRB101 09785 HLH 54886 b
1		State Police Whistleblower Reward
2		and Protection Fund.................................3,519
3		State Treasurer's Bank Services Trust Fund................625
4		Supplemental Low-Income Energy Assistance Fund.........74,279
5		Supreme Court Special Purposes Fund.....................3,879
6		Tattoo and Body Piercing Establishment
7		Registration Fund.....................................706
8		Tax Compliance and Administration Fund.............1,490 1,479
9		Technology Management Revolving Fund..................204,090
10		Tobacco Settlement Recovery Fund..................34,105 1,855
11		Tourism Promotion Fund.................................40,541
12		Trauma Center Fund.....................................10,783
13		Underground Storage Tank Fund...........................2,737
14		University of Illinois Hospital Services Fund......4,602 1,924
15		The Vehicle Inspection Fund........................4,243 1,469
16		Violent Crime Victims Assistance Fund..................13,911
17		Weights and Measures Fund.........................27,517 5,660
18		The Working Capital Revolving Fund.....................18,184
19		Notwithstanding any provision of the law to the contrary,
20		the General Assembly hereby authorizes the use of such funds
21		for the purposes set forth in this Section.
22		These provisions do not apply to funds classified by the
23		Comptroller as federal trust funds or State trust funds. The
24		Audit Expense Fund may receive transfers from those trust funds
25		only as directed herein, except where prohibited by the terms
26		of the trust fund agreement. The Auditor General shall notify

SB1814 Enrolled - 52 - LRB101 09785 HLH 54886 b
1		the trustees of those funds of the estimated cost of the audit
2		to be incurred under the Illinois State Auditing Act for the
3		fund. The trustees of those funds shall direct the State
4		Comptroller and Treasurer to transfer the estimated amount to
5		the Audit Expense Fund.
6		The Auditor General may bill entities that are not subject
7		to the above transfer provisions, including private entities,
8		related organizations and entities whose funds are
9		locally-held, for the cost of audits, studies, and
10		investigations incurred on their behalf. Any revenues received
11		under this provision shall be deposited into the Audit Expense
12		Fund.
13		In the event that moneys on deposit in any fund are
14		unavailable, by reason of deficiency or any other reason
15		preventing their lawful transfer, the State Comptroller shall
16		order transferred and the State Treasurer shall transfer the
17		amount deficient or otherwise unavailable from the General
18		Revenue Fund for deposit into the Audit Expense Fund.
19		On or before December 1, 1992, and each December 1
20		thereafter, the Auditor General shall notify the Governor's
21		Office of Management and Budget (formerly Bureau of the Budget)
22		of the amount estimated to be necessary to pay for audits,
23		studies, and investigations in accordance with the Illinois
24		State Auditing Act during the next succeeding fiscal year for
25		each State fund for which a transfer or reimbursement is
26		anticipated.

SB1814 Enrolled - 53 - LRB101 09785 HLH 54886 b
1		Beginning with fiscal year 1994 and during each fiscal year
2		thereafter, the Auditor General may direct the State
3		Comptroller and Treasurer to transfer moneys from funds
4		authorized by the General Assembly for that fund. In the event
5		funds, including federal and State trust funds but excluding
6		the General Revenue Fund, are transferred, during fiscal year
7		1994 and during each fiscal year thereafter, in excess of the
8		amount to pay actual costs attributable to audits, studies, and
9		investigations as permitted or required by the Illinois State
10		Auditing Act or specific action of the General Assembly, the
11		Auditor General shall, on September 30, or as soon thereafter
12		as is practicable, direct the State Comptroller and Treasurer
13		to transfer the excess amount back to the fund from which it
14		was originally transferred.
15		(Source: P.A. 99-38, eff. 7-14-15; 99-523, eff. 6-30-16;
16		100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
17		(30 ILCS 105/6z-32)
18		Sec. 6z-32. Partners for Planning and Conservation.
19		(a) The Partners for Conservation Fund (formerly known as
20		the Conservation 2000 Fund) and the Partners for Conservation
21		Projects Fund (formerly known as the Conservation 2000 Projects
22		Fund) are created as special funds in the State Treasury. These
23		funds shall be used to establish a comprehensive program to
24		protect Illinois' natural resources through cooperative
25		partnerships between State government and public and private

SB1814 Enrolled - 54 - LRB101 09785 HLH 54886 b
1		landowners. Moneys in these Funds may be used, subject to
2		appropriation, by the Department of Natural Resources,
3		Environmental Protection Agency, and the Department of
4		Agriculture for purposes relating to natural resource
5		protection, planning, recreation, tourism, and compatible
6		agricultural and economic development activities. Without
7		limiting these general purposes, moneys in these Funds may be
8		used, subject to appropriation, for the following specific
9		purposes:
10		(1) To foster sustainable agriculture practices and
11		control soil erosion and sedimentation, including grants
12		to Soil and Water Conservation Districts for conservation
13		practice cost-share grants and for personnel, educational,
14		and administrative expenses.
15		(2) To establish and protect a system of ecosystems in
16		public and private ownership through conservation
17		easements, incentives to public and private landowners,
18		natural resource restoration and preservation, water
19		quality protection and improvement, land use and watershed
20		planning, technical assistance and grants, and land
21		acquisition provided these mechanisms are all voluntary on
22		the part of the landowner and do not involve the use of
23		eminent domain.
24		(3) To develop a systematic and long-term program to
25		effectively measure and monitor natural resources and
26		ecological conditions through investments in technology

SB1814 Enrolled - 55 - LRB101 09785 HLH 54886 b
1		and involvement of scientific experts.
2		(4) To initiate strategies to enhance, use, and
3		maintain Illinois' inland lakes through education,
4		technical assistance, research, and financial incentives.
5		(5) To partner with private landowners and with units
6		of State, federal, and local government and with
7		not-for-profit organizations in order to integrate State
8		and federal programs with Illinois' natural resource
9		protection and restoration efforts and to meet
10		requirements to obtain federal and other funds for
11		conservation or protection of natural resources.
12		(b) The State Comptroller and State Treasurer shall
13		automatically transfer on the last day of each month, beginning
14		on September 30, 1995 and ending on June 30, 2021, from the
15		General Revenue Fund to the Partners for Conservation Fund, an
16		amount equal to 1/10 of the amount set forth below in fiscal
17		year 1996 and an amount equal to 1/12 of the amount set forth
18		below in each of the other specified fiscal years:
19 Fiscal Year Amount 20 1996 $ 3,500,000 21 1997 $ 9,000,000 22 1998 $10,000,000 23 1999 $11,000,000 24 2000 $12,500,000 25 2001 through 2004 $14,000,000 26 2005 $7,000,000

SB1814 Enrolled - 56 - LRB101 09785 HLH 54886 b
1 2006 $11,000,000 2 2007 $0 3 2008 through 2011 $14,000,000 4 2012 $12,200,000 5 2013 through 2017 $14,000,000 6 2018 $1,500,000 7 2019 through 2021 $14,000,000 8 2020 $7,500,000 9 2021 $14,000,000
10		(c) Notwithstanding any other provision of law to the
11		contrary and in addition to any other transfers that may be
12		provided for by law, on the last day of each month beginning on
13		July 31, 2006 and ending on June 30, 2007, or as soon
14		thereafter as may be practical, the State Comptroller shall
15		direct and the State Treasurer shall transfer $1,000,000 from
16		the Open Space Lands Acquisition and Development Fund to the
17		Partners for Conservation Fund (formerly known as the
18		Conservation 2000 Fund).
19		(d) There shall be deposited into the Partners for
20		Conservation Projects Fund such bond proceeds and other moneys
21		as may, from time to time, be provided by law.
22		(Source: P.A. 100-23, eff. 7-6-17.)
23		(30 ILCS 105/6z-51)
24		Sec. 6z-51. Budget Stabilization Fund.
25		(a) The Budget Stabilization Fund, a special fund in the

SB1814 Enrolled - 57 - LRB101 09785 HLH 54886 b
1		State Treasury, shall consist of moneys appropriated or
2		transferred to that Fund, as provided in Section 6z-43 and as
3		otherwise provided by law. All earnings on Budget Stabilization
4		Fund investments shall be deposited into that Fund.
5		(b) The State Comptroller may direct the State Treasurer to
6		transfer moneys from the Budget Stabilization Fund to the
7		General Revenue Fund in order to meet cash flow deficits
8		resulting from timing variations between disbursements and the
9		receipt of funds within a fiscal year. Any moneys so borrowed
10		in any fiscal year other than Fiscal Year 2011 shall be repaid
11		by June 30 of the fiscal year in which they were borrowed. Any
12		moneys so borrowed in Fiscal Year 2011 shall be repaid no later
13		than July 15, 2011.
14		(c) During Fiscal Year 2017 only, amounts may be expended
15		from the Budget Stabilization Fund only pursuant to specific
16		authorization by appropriation. Any moneys expended pursuant
17		to appropriation shall not be subject to repayment.
18		(d) For Fiscal Year 2020, and beyond, any transfers into
19		the Fund pursuant to the Cannabis Regulation and Tax Act may be
20		transferred to the General Revenue Fund in order for the
21		Comptroller to address outstanding vouchers and shall not be
22		subject to repayment back into the Budget Stabilization Fund.
23		(Source: P.A. 99-523, eff. 6-30-16.)
24		(30 ILCS 105/6z-70)
25		Sec. 6z-70. The Secretary of State Identification Security

SB1814 Enrolled - 58 - LRB101 09785 HLH 54886 b
1		and Theft Prevention Fund.
2		(a) The Secretary of State Identification Security and
3		Theft Prevention Fund is created as a special fund in the State
4		treasury. The Fund shall consist of any fund transfers, grants,
5		fees, or moneys from other sources received for the purpose of
6		funding identification security and theft prevention measures.
7		(b) All moneys in the Secretary of State Identification
8		Security and Theft Prevention Fund shall be used, subject to
9		appropriation, for any costs related to implementing
10		identification security and theft prevention measures.
11		(c) (Blank).
12		(d) (Blank).
13		(e) (Blank).
14		(f) (Blank).
15		(g) (Blank).
16		(h) (Blank).
17		(i) (Blank).
18		(j) (Blank). Notwithstanding any other provision of State
19		law to the contrary, on or after July 1, 2017, and until June
20		30, 2018, in addition to any other transfers that may be
21		provided for by law, at the direction of and upon notification
22		of the Secretary of State, the State Comptroller shall direct
23		and the State Treasurer shall transfer amounts into the
24		Secretary of State Identification Security and Theft
25		Prevention Fund from the designated funds not exceeding the
26		following totals:

SB1814 Enrolled - 59 - LRB101 09785 HLH 54886 b
1		Registered Limited Liability Partnership Fund....$287,000
2		Securities Investors Education Fund............$1,500,000
3		Department of Business Services Special
4		Operations Fund............................$3,000,000
5		Securities Audit and Enforcement Fund..........$3,500,000
6		Corporate Franchise Tax Refund Fund............$3,000,000
7		(k) Notwithstanding any other provision of State law to the
8		contrary, on or after July 1, 2018, and until June 30, 2019, in
9		addition to any other transfers that may be provided for by
10		law, at the direction of and upon notification of the Secretary
11		of State, the State Comptroller shall direct and the State
12		Treasurer shall transfer amounts into the Secretary of State
13		Identification Security and Theft Prevention Fund from the
14		designated funds not exceeding the following totals:
15		Division of Corporations Registered Limited Liability
16		Partnership Fund.....................................$287,000
17		Securities Investors Education Fund............$1,500,000
18		Department of Business Services Special
19		Operations Fund............................$3,000,000
20		Securities Audit and Enforcement Fund.........$3,500,000
21		(l) Notwithstanding any other provision of State law to the
22		contrary, on or after July 1, 2019, and until June 30, 2020, in
23		addition to any other transfers that may be provided for by
24		law, at the direction of and upon notification of the Secretary
25		of State, the State Comptroller shall direct and the State
26		Treasurer shall transfer amounts into the Secretary of State

SB1814 Enrolled - 60 - LRB101 09785 HLH 54886 b
1		Identification Security and Theft Prevention Fund from the
2		designated funds not exceeding the following totals:
3		Division of Corporations Registered Limited
4		Liability Partnership Fund....................$287,000
5		Securities Investors Education Fund.............$1,500,000
6		Department of Business Services
7		Special Operations Fund.....................$3,000,000
8		Securities Audit and Enforcement Fund...........$3,500,000
9		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
10		(30 ILCS 105/6z-100)
11		(Section scheduled to be repealed on July 1, 2019)
12		Sec. 6z-100. Capital Development Board Revolving Fund;
13		payments into and use. All monies received by the Capital
14		Development Board for publications or copies issued by the
15		Board, and all monies received for contract administration
16		fees, charges, or reimbursements owing to the Board shall be
17		deposited into a special fund known as the Capital Development
18		Board Revolving Fund, which is hereby created in the State
19		treasury. The monies in this Fund shall be used by the Capital
20		Development Board, as appropriated, for expenditures for
21		personal services, retirement, social security, contractual
22		services, legal services, travel, commodities, printing,
23		equipment, electronic data processing, or telecommunications.
24		Unexpended moneys in the Fund shall not be transferred or
25		allocated by the Comptroller or Treasurer to any other fund,

SB1814 Enrolled - 61 - LRB101 09785 HLH 54886 b
1		nor shall the Governor authorize the transfer or allocation of
2		those moneys to any other fund. This Section is repealed July
3		1, 2020 2019.
4		(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
5		100-587, eff. 6-4-18.)
6		(30 ILCS 105/6z-107 new)
7		Sec. 6z-107. Governor's Administrative Fund. The
8		Governor's Administrative Fund is established as a special fund
9		in the State Treasury. The Fund may accept moneys from any
10		public source in the form of grants, deposits, and transfers,
11		and shall be used for purposes designated by the source of the
12		moneys and, if no specific purposes are designated, then for
13		the general administrative and operational costs of the
14		Governor's Office.
15		(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
16		Sec. 8.3. Money in the Road Fund shall, if and when the
17		State of Illinois incurs any bonded indebtedness for the
18		construction of permanent highways, be set aside and used for
19		the purpose of paying and discharging annually the principal
20		and interest on that bonded indebtedness then due and payable,
21		and for no other purpose. The surplus, if any, in the Road Fund
22		after the payment of principal and interest on that bonded
23		indebtedness then annually due shall be used as follows:
24		first -- to pay the cost of administration of Chapters

SB1814 Enrolled - 62 - LRB101 09785 HLH 54886 b
1		2 through 10 of the Illinois Vehicle Code, except the cost
2		of administration of Articles I and II of Chapter 3 of that
3		Code; and
4		secondly -- for expenses of the Department of
5		Transportation for construction, reconstruction,
6		improvement, repair, maintenance, operation, and
7		administration of highways in accordance with the
8		provisions of laws relating thereto, or for any purpose
9		related or incident to and connected therewith, including
10		the separation of grades of those highways with railroads
11		and with highways and including the payment of awards made
12		by the Illinois Workers' Compensation Commission under the
13		terms of the Workers' Compensation Act or Workers'
14		Occupational Diseases Act for injury or death of an
15		employee of the Division of Highways in the Department of
16		Transportation; or for the acquisition of land and the
17		erection of buildings for highway purposes, including the
18		acquisition of highway right-of-way or for investigations
19		to determine the reasonably anticipated future highway
20		needs; or for making of surveys, plans, specifications and
21		estimates for and in the construction and maintenance of
22		flight strips and of highways necessary to provide access
23		to military and naval reservations, to defense industries
24		and defense-industry sites, and to the sources of raw
25		materials and for replacing existing highways and highway
26		connections shut off from general public use at military

SB1814 Enrolled - 63 - LRB101 09785 HLH 54886 b
1		and naval reservations and defense-industry sites, or for
2		the purchase of right-of-way, except that the State shall
3		be reimbursed in full for any expense incurred in building
4		the flight strips; or for the operating and maintaining of
5		highway garages; or for patrolling and policing the public
6		highways and conserving the peace; or for the operating
7		expenses of the Department relating to the administration
8		of public transportation programs; or, during fiscal year
9		2012 only, for the purposes of a grant not to exceed
10		$8,500,000 to the Regional Transportation Authority on
11		behalf of PACE for the purpose of ADA/Para-transit
12		expenses; or, during fiscal year 2013 only, for the
13		purposes of a grant not to exceed $3,825,000 to the
14		Regional Transportation Authority on behalf of PACE for the
15		purpose of ADA/Para-transit expenses; or, during fiscal
16		year 2014 only, for the purposes of a grant not to exceed
17		$3,825,000 to the Regional Transportation Authority on
18		behalf of PACE for the purpose of ADA/Para-transit
19		expenses; or, during fiscal year 2015 only, for the
20		purposes of a grant not to exceed $3,825,000 to the
21		Regional Transportation Authority on behalf of PACE for the
22		purpose of ADA/Para-transit expenses; or, during fiscal
23		year 2016 only, for the purposes of a grant not to exceed
24		$3,825,000 to the Regional Transportation Authority on
25		behalf of PACE for the purpose of ADA/Para-transit
26		expenses; or, during fiscal year 2017 only, for the

SB1814 Enrolled - 64 - LRB101 09785 HLH 54886 b
1		purposes of a grant not to exceed $3,825,000 to the
2		Regional Transportation Authority on behalf of PACE for the
3		purpose of ADA/Para-transit expenses; or, during fiscal
4		year 2018 only, for the purposes of a grant not to exceed
5		$3,825,000 to the Regional Transportation Authority on
6		behalf of PACE for the purpose of ADA/Para-transit
7		expenses; or, during fiscal year 2019 only, for the
8		purposes of a grant not to exceed $3,825,000 to the
9		Regional Transportation Authority on behalf of PACE for the
10		purpose of ADA/Para-transit expenses; 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 for any of those purposes or any other purpose
15		that may be provided by law.
16		Appropriations for any of those purposes are payable from
17		the Road Fund. Appropriations may also be made from the Road
18		Fund for the administrative expenses of any State agency that
19		are related to motor vehicles or arise from the use of motor
20		vehicles.
21		Beginning with fiscal year 1980 and thereafter, no Road
22		Fund monies shall be appropriated to the following Departments
23		or agencies of State government for administration, grants, or
24		operations; but this limitation is not a restriction upon
25		appropriating for those purposes any Road Fund monies that are
26		eligible for federal reimbursement:

SB1814 Enrolled - 65 - LRB101 09785 HLH 54886 b
1		1. Department of Public Health;
2		2. Department of Transportation, only with respect to
3		subsidies for one-half fare Student Transportation and
4		Reduced Fare for Elderly, except during fiscal year 2012
5		only when no more than $40,000,000 may be expended and
6		except during fiscal year 2013 only when no more than
7		$17,570,300 may be expended and except during fiscal year
8		2014 only when no more than $17,570,000 may be expended and
9		except during fiscal year 2015 only when no more than
10		$17,570,000 may be expended and except during fiscal year
11		2016 only when no more than $17,570,000 may be expended and
12		except during fiscal year 2017 only when no more than
13		$17,570,000 may be expended and except during fiscal year
14		2018 only when no more than $17,570,000 may be expended and
15		except during fiscal year 2019 only when no more than
16		$17,570,000 may be expended and except fiscal year 2020
17		only when no more than $17,570,000 may be expended;
18		3. Department of Central Management Services, except
19		for expenditures incurred for group insurance premiums of
20		appropriate personnel;
21		4. Judicial Systems and Agencies.
22		Beginning with fiscal year 1981 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

SB1814 Enrolled - 66 - LRB101 09785 HLH 54886 b
1		eligible for federal reimbursement:
2		1. Department of State Police, except for expenditures
3		with respect to the Division of Operations;
4		2. Department of Transportation, only with respect to
5		Intercity Rail Subsidies, except during fiscal year 2012
6		only when no more than $40,000,000 may be expended and
7		except during fiscal year 2013 only when no more than
8		$26,000,000 may be expended and except during fiscal year
9		2014 only when no more than $38,000,000 may be expended and
10		except during fiscal year 2015 only when no more than
11		$42,000,000 may be expended and except during fiscal year
12		2016 only when no more than $38,300,000 may be expended and
13		except during fiscal year 2017 only when no more than
14		$50,000,000 may be expended and except during fiscal year
15		2018 only when no more than $52,000,000 may be expended and
16		except during fiscal year 2019 only when no more than
17		$52,000,000 may be expended and except fiscal year 2020
18		only when no more than $50,000,000 may be expended, and
19		Rail Freight Services.
20		Beginning with fiscal year 1982 and thereafter, no Road
21		Fund monies shall be appropriated to the following Departments
22		or agencies of State government for administration, grants, or
23		operations; but this limitation is not a restriction upon
24		appropriating for those purposes any Road Fund monies that are
25		eligible for federal reimbursement: Department of Central
26		Management Services, except for awards made by the Illinois

SB1814 Enrolled - 67 - LRB101 09785 HLH 54886 b
1		Workers' Compensation Commission under the terms of the
2		Workers' Compensation Act or Workers' Occupational Diseases
3		Act for injury or death of an employee of the Division of
4		Highways in the Department of Transportation.
5		Beginning with fiscal year 1984 and thereafter, no Road
6		Fund monies shall be appropriated to the following Departments
7		or agencies of State government for administration, grants, or
8		operations; but this limitation is not a restriction upon
9		appropriating for those purposes any Road Fund monies that are
10		eligible for federal reimbursement:
11		1. Department of State Police, except not more than 40%
12		of the funds appropriated for the Division of Operations;
13		2. State Officers.
14		Beginning with fiscal year 1984 and thereafter, no Road
15		Fund monies shall be appropriated to any Department or agency
16		of State government for administration, grants, or operations
17		except as provided hereafter; but this limitation is not a
18		restriction upon appropriating for those purposes any Road Fund
19		monies that are eligible for federal reimbursement. It shall
20		not be lawful to circumvent the above appropriation limitations
21		by governmental reorganization or other methods.
22		Appropriations shall be made from the Road Fund only in
23		accordance with the provisions of this Section.
24		Money in the Road Fund shall, if and when the State of
25		Illinois incurs any bonded indebtedness for the construction of
26		permanent highways, be set aside and used for the purpose of

SB1814 Enrolled - 68 - LRB101 09785 HLH 54886 b
1		paying and discharging during each fiscal year the principal
2		and interest on that bonded indebtedness as it becomes due and
3		payable as provided in the Transportation Bond Act, and for no
4		other purpose. The surplus, if any, in the Road Fund after the
5		payment of principal and interest on that bonded indebtedness
6		then annually due shall be used as follows:
7		first -- to pay the cost of administration of Chapters
8		2 through 10 of the Illinois Vehicle Code; and
9		secondly -- no Road Fund monies derived from fees,
10		excises, or license taxes relating to registration,
11		operation and use of vehicles on public highways or to
12		fuels used for the propulsion of those vehicles, shall be
13		appropriated or expended other than for costs of
14		administering the laws imposing those fees, excises, and
15		license taxes, statutory refunds and adjustments allowed
16		thereunder, administrative costs of the Department of
17		Transportation, including, but not limited to, the
18		operating expenses of the Department relating to the
19		administration of public transportation programs, payment
20		of debts and liabilities incurred in construction and
21		reconstruction of public highways and bridges, acquisition
22		of rights-of-way for and the cost of construction,
23		reconstruction, maintenance, repair, and operation of
24		public highways and bridges under the direction and
25		supervision of the State, political subdivision, or
26		municipality collecting those monies, or during fiscal

SB1814 Enrolled - 69 - LRB101 09785 HLH 54886 b
1		year 2012 only for the purposes of a grant not to exceed
2		$8,500,000 to the Regional Transportation Authority on
3		behalf of PACE for the purpose of ADA/Para-transit
4		expenses, or during fiscal year 2013 only for the purposes
5		of a grant not to exceed $3,825,000 to the Regional
6		Transportation Authority on behalf of PACE for the purpose
7		of ADA/Para-transit expenses, or during fiscal year 2014
8		only for the purposes of a grant not to exceed $3,825,000
9		to the Regional Transportation Authority on behalf of PACE
10		for the purpose of ADA/Para-transit expenses, or during
11		fiscal year 2015 only for the purposes of a grant not to
12		exceed $3,825,000 to the Regional Transportation Authority
13		on behalf of PACE for the purpose of ADA/Para-transit
14		expenses, or during fiscal year 2016 only for the purposes
15		of a grant not to exceed $3,825,000 to the Regional
16		Transportation Authority on behalf of PACE for the purpose
17		of ADA/Para-transit expenses, or during fiscal year 2017
18		only for the purposes of a grant not to exceed $3,825,000
19		to the Regional Transportation Authority on behalf of PACE
20		for the purpose of ADA/Para-transit expenses, or during
21		fiscal year 2018 only for the purposes of a grant not to
22		exceed $3,825,000 to the Regional Transportation Authority
23		on behalf of PACE for the purpose of ADA/Para-transit
24		expenses, or during fiscal year 2019 only for the purposes
25		of a grant not to exceed $3,825,000 to the Regional
26		Transportation Authority on behalf of PACE for the purpose

SB1814 Enrolled - 70 - LRB101 09785 HLH 54886 b
1		of ADA/Para-transit expenses, or during fiscal year 2020
2		only for the purposes of a grant not to exceed $8,394,800
3		to the Regional Transportation Authority on behalf of PACE
4		for the purpose of ADA/Para-transit expenses, and the costs
5		for patrolling and policing the public highways (by State,
6		political subdivision, or municipality collecting that
7		money) for enforcement of traffic laws. The separation of
8		grades of such highways with railroads and costs associated
9		with protection of at-grade highway and railroad crossing
10		shall also be permissible.
11		Appropriations for any of such purposes are payable from
12		the Road Fund or the Grade Crossing Protection Fund as provided
13		in Section 8 of the Motor Fuel Tax Law.
14		Except as provided in this paragraph, beginning with fiscal
15		year 1991 and thereafter, no Road Fund monies shall be
16		appropriated to the Department of State Police for the purposes
17		of this Section in excess of its total fiscal year 1990 Road
18		Fund appropriations for those purposes unless otherwise
19		provided in Section 5g of this Act. For fiscal years 2003,
20		2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
21		appropriated to the Department of State Police for the purposes
22		of this Section in excess of $97,310,000. For fiscal year 2008
23		only, no Road Fund monies shall be appropriated to the
24		Department of State Police for the purposes of this Section in
25		excess of $106,100,000. For fiscal year 2009 only, no Road Fund
26		monies shall be appropriated to the Department of State Police

SB1814 Enrolled - 71 - LRB101 09785 HLH 54886 b
1		for the purposes of this Section in excess of $114,700,000.
2		Beginning in fiscal year 2010, no road fund moneys shall be
3		appropriated to the Department of State Police. It shall not be
4		lawful to circumvent this limitation on appropriations by
5		governmental reorganization or other methods unless otherwise
6		provided in Section 5g of this Act.
7		In fiscal year 1994, no Road Fund monies shall be
8		appropriated to the Secretary of State for the purposes of this
9		Section in excess of the total fiscal year 1991 Road Fund
10		appropriations to the Secretary of State for those purposes,
11		plus $9,800,000. It shall not be lawful to circumvent this
12		limitation on appropriations by governmental reorganization or
13		other method.
14		Beginning with fiscal year 1995 and thereafter, no Road
15		Fund monies shall be appropriated to the Secretary of State for
16		the purposes of this Section in excess of the total fiscal year
17		1994 Road Fund appropriations to the Secretary of State for
18		those purposes. It shall not be lawful to circumvent this
19		limitation on appropriations by governmental reorganization or
20		other methods.
21		Beginning with fiscal year 2000, total Road Fund
22		appropriations to the Secretary of State for the purposes of
23		this Section shall not exceed the amounts specified for the
24		following fiscal years:
25 Fiscal Year 2000 $80,500,000; 26 Fiscal Year 2001 $80,500,000;

SB1814 Enrolled - 72 - LRB101 09785 HLH 54886 b
1 Fiscal Year 2002 $80,500,000; 2 Fiscal Year 2003 $130,500,000; 3 Fiscal Year 2004 $130,500,000; 4 Fiscal Year 2005 $130,500,000; 5 Fiscal Year 2006 $130,500,000; 6 Fiscal Year 2007 $130,500,000; 7 Fiscal Year 2008 $130,500,000; 8 Fiscal Year 2009 $130,500,000.
9		For fiscal year 2010, no road fund moneys shall be
10		appropriated to the Secretary of State.
11		Beginning in fiscal year 2011, moneys in the Road Fund
12		shall be appropriated to the Secretary of State for the
13		exclusive purpose of paying refunds due to overpayment of fees
14		related to Chapter 3 of the Illinois Vehicle Code unless
15		otherwise provided for by law.
16		It shall not be lawful to circumvent this limitation on
17		appropriations by governmental reorganization or other
18		methods.
19		No new program may be initiated in fiscal year 1991 and
20		thereafter that is not consistent with the limitations imposed
21		by this Section for fiscal year 1984 and thereafter, insofar as
22		appropriation of Road Fund monies is concerned.
23		Nothing in this Section prohibits transfers from the Road
24		Fund to the State Construction Account Fund under Section 5e of
25		this Act; nor to the General Revenue Fund, as authorized by
26		Public Act 93-25.

SB1814 Enrolled - 73 - LRB101 09785 HLH 54886 b
1		The additional amounts authorized for expenditure in this
2		Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
3		shall be repaid to the Road Fund from the General Revenue Fund
4		in the next succeeding fiscal year that the General Revenue
5		Fund has a positive budgetary balance, as determined by
6		generally accepted accounting principles applicable to
7		government.
8		The additional amounts authorized for expenditure by the
9		Secretary of State and the Department of State Police in this
10		Section by Public Act 94-91 shall be repaid to the Road Fund
11		from the General Revenue Fund in the next succeeding fiscal
12		year that the General Revenue Fund has a positive budgetary
13		balance, as determined by generally accepted accounting
14		principles applicable to government.
15		(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
16		100-587, eff. 6-4-18; 100-863, eff.8-14-18.)
17		(30 ILCS 105/8g)
18		Sec. 8g. Fund transfers.
19		(a) (Blank). In addition to any other transfers that may be
20		provided for by law, as soon as may be practical after June 9,
21		1999 (the effective date of Public Act 91-25), the State
22		Comptroller shall direct and the State Treasurer shall transfer
23		the sum of $10,000,000 from the General Revenue Fund to the
24		Motor Vehicle License Plate Fund created by Public Act 91-37.
25		(b) (Blank). In addition to any other transfers that may be

SB1814 Enrolled - 74 - LRB101 09785 HLH 54886 b
1		provided for by law, as soon as may be practical after June 9,
2		1999 (the effective date of Public Act 91-25), the State
3		Comptroller shall direct and the State Treasurer shall transfer
4		the sum of $25,000,000 from the General Revenue Fund to the
5		Fund for Illinois' Future created by Public Act 91-38.
6		(c) In addition to any other transfers that may be provided
7		for by law, on August 30 of each fiscal year's license period,
8		the Illinois Liquor Control Commission shall direct and the
9		State Comptroller and State Treasurer shall transfer from the
10		General Revenue Fund to the Youth Alcoholism and Substance
11		Abuse Prevention Fund an amount equal to the number of retail
12		liquor licenses issued for that fiscal year multiplied by $50.
13		(d) The payments to programs required under subsection (d)
14		of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
15		be made, pursuant to appropriation, from the special funds
16		referred to in the statutes cited in that subsection, rather
17		than directly from the General Revenue Fund.
18		Beginning January 1, 2000, on the first day of each month,
19		or as soon as may be practical thereafter, the State
20		Comptroller shall direct and the State Treasurer shall transfer
21		from the General Revenue Fund to each of the special funds from
22		which payments are to be made under subsection (d) of Section
23		28.1 of the Illinois Horse Racing Act of 1975 an amount equal
24		to 1/12 of the annual amount required for those payments from
25		that special fund, which annual amount shall not exceed the
26		annual amount for those payments from that special fund for the

SB1814 Enrolled - 75 - LRB101 09785 HLH 54886 b
1		calendar year 1998. The special funds to which transfers shall
2		be made under this subsection (d) include, but are not
3		necessarily limited to, the Agricultural Premium Fund; the
4		Metropolitan Exposition, Auditorium and Office Building Fund;
5		the Fair and Exposition Fund; the Illinois Standardbred
6		Breeders Fund; the Illinois Thoroughbred Breeders Fund; and the
7		Illinois Veterans' Rehabilitation Fund. Except for transfers
8		attributable to prior fiscal years, during State fiscal year
9		2018 2020 only, no transfers shall be made from the General
10		Revenue Fund to the Agricultural Premium Fund, the Fair and
11		Exposition Fund, the Illinois Standardbred Breeders Fund, or
12		the Illinois Thoroughbred Breeders Fund.
13		(e) (Blank). In addition to any other transfers that may be
14		provided for by law, as soon as may be practical after May 17,
15		2000 (the effective date of Public Act 91-704), but in no event
16		later than June 30, 2000, the State Comptroller shall direct
17		and the State Treasurer shall transfer the sum of $15,000,000
18		from the General Revenue Fund to the Fund for Illinois' Future.
19		(f) (Blank). In addition to any other transfers that may be
20		provided for by law, as soon as may be practical after May 17,
21		2000 (the effective date of Public Act 91-704), but in no event
22		later than June 30, 2000, the State Comptroller shall direct
23		and the State Treasurer shall transfer the sum of $70,000,000
24		from the General Revenue Fund to the Long-Term Care Provider
25		Fund.
26		(f-1) (Blank). In fiscal year 2002, in addition to any

SB1814 Enrolled - 76 - LRB101 09785 HLH 54886 b
1		other transfers that may be provided for by law, at the
2		direction of and upon notification from the Governor, the State
3		Comptroller shall direct and the State Treasurer shall transfer
4		amounts not exceeding a total of $160,000,000 from the General
5		Revenue Fund to the Long-Term Care Provider Fund.
6		(g) (Blank). In addition to any other transfers that may be
7		provided for by law, on July 1, 2001, or as soon thereafter as
8		may be practical, the State Comptroller shall direct and the
9		State Treasurer shall transfer the sum of $1,200,000 from the
10		General Revenue Fund to the Violence Prevention Fund.
11		(h) (Blank). In each of fiscal years 2002 through 2004, but
12		not thereafter, in addition to any other transfers that may be
13		provided for by law, the State Comptroller shall direct and the
14		State Treasurer shall transfer $5,000,000 from the General
15		Revenue Fund to the Tourism Promotion Fund.
16		(i) (Blank). On or after July 1, 2001 and until May 1,
17		2002, in addition to any other transfers that may be provided
18		for by law, at the direction of and upon notification from the
19		Governor, the State Comptroller shall direct and the State
20		Treasurer shall transfer amounts not exceeding a total of
21		$80,000,000 from the General Revenue Fund to the Tobacco
22		Settlement Recovery Fund. Any amounts so transferred shall be
23		re-transferred by the State Comptroller and the State Treasurer
24		from the Tobacco Settlement Recovery Fund to the General
25		Revenue Fund at the direction of and upon notification from the
26		Governor, but in any event on or before June 30, 2002.

SB1814 Enrolled - 77 - LRB101 09785 HLH 54886 b
1		(i-1) (Blank). On or after July 1, 2002 and until May 1,
2		2003, in addition to any other transfers that may be provided
3		for by law, at the direction of and upon notification from the
4		Governor, the State Comptroller shall direct and the State
5		Treasurer shall transfer amounts not exceeding a total of
6		$80,000,000 from the General Revenue Fund to the Tobacco
7		Settlement Recovery Fund. Any amounts so transferred shall be
8		re-transferred by the State Comptroller and the State Treasurer
9		from the Tobacco Settlement Recovery Fund to the General
10		Revenue Fund at the direction of and upon notification from the
11		Governor, but in any event on or before June 30, 2003.
12		(j) (Blank). On or after July 1, 2001 and no later than
13		June 30, 2002, in addition to any other transfers that may be
14		provided for by law, at the direction of and upon notification
15		from the Governor, the State Comptroller shall direct and the
16		State Treasurer shall transfer amounts not to exceed the
17		following sums into the Statistical Services Revolving Fund:
18 From the General Revenue Fund................. $8,450,000 19 From the Public Utility Fund.................. 1,700,000 20 From the Transportation Regulatory Fund....... 2,650,000 21 From the Title III Social Security and 22 Employment Fund............................... 3,700,000 23 From the Professions Indirect Cost Fund....... 4,050,000 24 From the Underground Storage Tank Fund........ 550,000 25 From the Agricultural Premium Fund............ 750,000 26 From the State Pensions Fund.................. 200,000

SB1814 Enrolled - 78 - LRB101 09785 HLH 54886 b
1 From the Road Fund............................ 2,000,000 2 From the Illinois Health Facilities 3 Planning Fund................................. 1,000,000 4 From the Savings and Residential Finance 5 Regulatory Fund............................... 130,800 6 From the Appraisal Administration Fund........ 28,600 7 From the Pawnbroker Regulation Fund........... 3,600 8 From the Auction Regulation 9 Administration Fund........................... 35,800 10 From the Bank and Trust Company Fund.......... 634,800 11 From the Real Estate License 12 Administration Fund........................... 313,600
13		(k) (Blank). In addition to any other transfers that may be
14		provided for by law, as soon as may be practical after December
15		20, 2001 (the effective date of Public Act 92-505), the State
16		Comptroller shall direct and the State Treasurer shall transfer
17		the sum of $2,000,000 from the General Revenue Fund to the
18		Teachers Health Insurance Security Fund.
19		(k-1) (Blank). In addition to any other transfers that may
20		be provided for by law, on July 1, 2002, or as soon as may be
21		practical thereafter, the State Comptroller shall direct and
22		the State Treasurer shall transfer the sum of $2,000,000 from
23		the General Revenue Fund to the Teachers Health Insurance
24		Security Fund.
25		(k-2) (Blank). In addition to any other transfers that may
26		be provided for by law, on July 1, 2003, or as soon as may be

SB1814 Enrolled - 79 - LRB101 09785 HLH 54886 b
1		practical thereafter, the State Comptroller shall direct and
2		the State Treasurer shall transfer the sum of $2,000,000 from
3		the General Revenue Fund to the Teachers Health Insurance
4		Security Fund.
5		(k-3) (Blank). On or after July 1, 2002 and no later than
6		June 30, 2003, in addition to any other transfers that may be
7		provided for by law, at the direction of and upon notification
8		from the Governor, the State Comptroller shall direct and the
9		State Treasurer shall transfer amounts not to exceed the
10		following sums into the Statistical Services Revolving Fund:
11 Appraisal Administration Fund................. $150,000 12 General Revenue Fund.......................... 10,440,000 13 Savings and Residential Finance 14 Regulatory Fund........................... 200,000 15 State Pensions Fund........................... 100,000 16 Bank and Trust Company Fund................... 100,000 17 Professions Indirect Cost Fund................ 3,400,000 18 Public Utility Fund........................... 2,081,200 19 Real Estate License Administration Fund....... 150,000 20 Title III Social Security and 21 Employment Fund........................... 1,000,000 22 Transportation Regulatory Fund................ 3,052,100 23 Underground Storage Tank Fund................. 50,000
24		(l) (Blank). In addition to any other transfers that may be
25		provided for by law, on July 1, 2002, or as soon as may be
26		practical thereafter, the State Comptroller shall direct and

SB1814 Enrolled - 80 - LRB101 09785 HLH 54886 b
1		the State Treasurer shall transfer the sum of $3,000,000 from
2		the General Revenue Fund to the Presidential Library and Museum
3		Operating Fund.
4		(m) (Blank). In addition to any other transfers that may be
5		provided for by law, on July 1, 2002 and on January 8, 2004
6		(the effective date of Public Act 93-648), or as soon
7		thereafter as may be practical, the State Comptroller shall
8		direct and the State Treasurer shall transfer the sum of
9		$1,200,000 from the General Revenue Fund to the Violence
10		Prevention Fund.
11		(n) (Blank). In addition to any other transfers that may be
12		provided for by law, on July 1, 2003, or as soon thereafter as
13		may be practical, the State Comptroller shall direct and the
14		State Treasurer shall transfer the sum of $6,800,000 from the
15		General Revenue Fund to the DHS Recoveries Trust Fund.
16		(o) (Blank). On or after July 1, 2003, and no later than
17		June 30, 2004, in addition to any other transfers that may be
18		provided for by law, at the direction of and upon notification
19		from the Governor, the State Comptroller shall direct and the
20		State Treasurer shall transfer amounts not to exceed the
21		following sums into the Vehicle Inspection Fund:
22 From the Underground Storage Tank Fund ....... $35,000,000.
23		(p) (Blank). On or after July 1, 2003 and until May 1,
24		2004, in addition to any other transfers that may be provided
25		for by law, at the direction of and upon notification from the
26		Governor, the State Comptroller shall direct and the State

SB1814 Enrolled - 81 - LRB101 09785 HLH 54886 b
1		Treasurer shall transfer amounts not exceeding a total of
2		$80,000,000 from the General Revenue Fund to the Tobacco
3		Settlement Recovery Fund. Any amounts so transferred shall be
4		re-transferred from the Tobacco Settlement Recovery Fund to the
5		General Revenue Fund at the direction of and upon notification
6		from the Governor, but in any event on or before June 30, 2004.
7		(q) (Blank). In addition to any other transfers that may be
8		provided for by law, on July 1, 2003, or as soon as may be
9		practical thereafter, the State Comptroller shall direct and
10		the State Treasurer shall transfer the sum of $5,000,000 from
11		the General Revenue Fund to the Illinois Military Family Relief
12		Fund.
13		(r) (Blank). In addition to any other transfers that may be
14		provided for by law, on July 1, 2003, or as soon as may be
15		practical thereafter, the State Comptroller shall direct and
16		the State Treasurer shall transfer the sum of $1,922,000 from
17		the General Revenue Fund to the Presidential Library and Museum
18		Operating Fund.
19		(s) (Blank). In addition to any other transfers that may be
20		provided for by law, on or after July 1, 2003, the State
21		Comptroller shall direct and the State Treasurer shall transfer
22		the sum of $4,800,000 from the Statewide Economic Development
23		Fund to the General Revenue Fund.
24		(t) (Blank). In addition to any other transfers that may be
25		provided for by law, on or after July 1, 2003, the State
26		Comptroller shall direct and the State Treasurer shall transfer

SB1814 Enrolled - 82 - LRB101 09785 HLH 54886 b
1		the sum of $50,000,000 from the General Revenue Fund to the
2		Budget Stabilization Fund.
3		(u) (Blank). On or after July 1, 2004 and until May 1,
4		2005, in addition to any other transfers that may be provided
5		for by law, at the direction of and upon notification from the
6		Governor, the State Comptroller shall direct and the State
7		Treasurer shall transfer amounts not exceeding a total of
8		$80,000,000 from the General Revenue Fund to the Tobacco
9		Settlement Recovery Fund. Any amounts so transferred shall be
10		retransferred by the State Comptroller and the State Treasurer
11		from the Tobacco Settlement Recovery Fund to the General
12		Revenue Fund at the direction of and upon notification from the
13		Governor, but in any event on or before June 30, 2005.
14		(v) (Blank). In addition to any other transfers that may be
15		provided for by law, on July 1, 2004, or as soon thereafter as
16		may be practical, the State Comptroller shall direct and the
17		State Treasurer shall transfer the sum of $1,200,000 from the
18		General Revenue Fund to the Violence Prevention Fund.
19		(w) (Blank). In addition to any other transfers that may be
20		provided for by law, on July 1, 2004, or as soon thereafter as
21		may be practical, the State Comptroller shall direct and the
22		State Treasurer shall transfer the sum of $6,445,000 from the
23		General Revenue Fund to the Presidential Library and Museum
24		Operating Fund.
25		(x) (Blank). In addition to any other transfers that may be
26		provided for by law, on January 15, 2005, or as soon thereafter

SB1814 Enrolled - 83 - LRB101 09785 HLH 54886 b
1		as may be practical, the State Comptroller shall direct and the
2		State Treasurer shall transfer to the General Revenue Fund the
3		following sums:
4		From the State Crime Laboratory Fund, $200,000;
5		From the State Police Wireless Service Emergency Fund,
6		$200,000;
7		From the State Offender DNA Identification System
8		Fund, $800,000; and
9		From the State Police Whistleblower Reward and
10		Protection Fund, $500,000.
11		(y) (Blank). Notwithstanding any other provision of law to
12		the contrary, in addition to any other transfers that may be
13		provided for by law on June 30, 2005, or as soon as may be
14		practical thereafter, the State Comptroller shall direct and
15		the State Treasurer shall transfer the remaining balance from
16		the designated funds into the General Revenue Fund and any
17		future deposits that would otherwise be made into these funds
18		must instead be made into the General Revenue Fund:
19		(1) the Keep Illinois Beautiful Fund;
20		(2) the Metropolitan Fair and Exposition Authority
21		Reconstruction Fund;
22		(3) the New Technology Recovery Fund;
23		(4) the Illinois Rural Bond Bank Trust Fund;
24		(5) the ISBE School Bus Driver Permit Fund;
25		(6) the Solid Waste Management Revolving Loan Fund;
26		(7) the State Postsecondary Review Program Fund;

SB1814 Enrolled - 84 - LRB101 09785 HLH 54886 b
1		(8) the Tourism Attraction Development Matching Grant
2		Fund;
3		(9) the Patent and Copyright Fund;
4		(10) the Credit Enhancement Development Fund;
5		(11) the Community Mental Health and Developmental
6		Disabilities Services Provider Participation Fee Trust
7		Fund;
8		(12) the Nursing Home Grant Assistance Fund;
9		(13) the By-product Material Safety Fund;
10		(14) the Illinois Student Assistance Commission Higher
11		EdNet Fund;
12		(15) the DORS State Project Fund;
13		(16) the School Technology Revolving Fund;
14		(17) the Energy Assistance Contribution Fund;
15		(18) the Illinois Building Commission Revolving Fund;
16		(19) the Illinois Aquaculture Development Fund;
17		(20) the Homelessness Prevention Fund;
18		(21) the DCFS Refugee Assistance Fund;
19		(22) the Illinois Century Network Special Purposes
20		Fund; and
21		(23) the Build Illinois Purposes Fund.
22		(z) (Blank). In addition to any other transfers that may be
23		provided for by law, on July 1, 2005, or as soon as may be
24		practical thereafter, the State Comptroller shall direct and
25		the State Treasurer shall transfer the sum of $1,200,000 from
26		the General Revenue Fund to the Violence Prevention Fund.

SB1814 Enrolled - 85 - LRB101 09785 HLH 54886 b
1		(aa) (Blank). In addition to any other transfers that may
2		be provided for by law, on July 1, 2005, or as soon as may be
3		practical thereafter, the State Comptroller shall direct and
4		the State Treasurer shall transfer the sum of $9,000,000 from
5		the General Revenue Fund to the Presidential Library and Museum
6		Operating Fund.
7		(bb) (Blank). In addition to any other transfers that may
8		be provided for by law, on July 1, 2005, or as soon as may be
9		practical thereafter, the State Comptroller shall direct and
10		the State Treasurer shall transfer the sum of $6,803,600 from
11		the General Revenue Fund to the Securities Audit and
12		Enforcement Fund.
13		(cc) (Blank). In addition to any other transfers that may
14		be provided for by law, on or after July 1, 2005 and until May
15		1, 2006, at the direction of and upon notification from the
16		Governor, the State Comptroller shall direct and the State
17		Treasurer shall transfer amounts not exceeding a total of
18		$80,000,000 from the General Revenue Fund to the Tobacco
19		Settlement Recovery Fund. Any amounts so transferred shall be
20		re-transferred by the State Comptroller and the State Treasurer
21		from the Tobacco Settlement Recovery Fund to the General
22		Revenue Fund at the direction of and upon notification from the
23		Governor, but in any event on or before June 30, 2006.
24		(dd) (Blank). In addition to any other transfers that may
25		be provided for by law, on April 1, 2005, or as soon thereafter
26		as may be practical, at the direction of the Director of Public

SB1814 Enrolled - 86 - LRB101 09785 HLH 54886 b
1		Aid (now Director of Healthcare and Family Services), the State
2		Comptroller shall direct and the State Treasurer shall transfer
3		from the Public Aid Recoveries Trust Fund amounts not to exceed
4		$14,000,000 to the Community Mental Health Medicaid Trust Fund.
5		(ee) (Blank). Notwithstanding any other provision of law,
6		on July 1, 2006, or as soon thereafter as practical, the State
7		Comptroller shall direct and the State Treasurer shall transfer
8		the remaining balance from the Illinois Civic Center Bond Fund
9		to the Illinois Civic Center Bond Retirement and Interest Fund.
10		(ff) (Blank). In addition to any other transfers that may
11		be provided for by law, on and after July 1, 2006 and until
12		June 30, 2007, at the direction of and upon notification from
13		the Director of the Governor's Office of Management and Budget,
14		the State Comptroller shall direct and the State Treasurer
15		shall transfer amounts not exceeding a total of $1,900,000 from
16		the General Revenue Fund to the Illinois Capital Revolving Loan
17		Fund.
18		(gg) (Blank). In addition to any other transfers that may
19		be provided for by law, on and after July 1, 2006 and until May
20		1, 2007, at the direction of and upon notification from the
21		Governor, the State Comptroller shall direct and the State
22		Treasurer shall transfer amounts not exceeding a total of
23		$80,000,000 from the General Revenue Fund to the Tobacco
24		Settlement Recovery Fund. Any amounts so transferred shall be
25		retransferred by the State Comptroller and the State Treasurer
26		from the Tobacco Settlement Recovery Fund to the General

SB1814 Enrolled - 87 - LRB101 09785 HLH 54886 b
1		Revenue Fund at the direction of and upon notification from the
2		Governor, but in any event on or before June 30, 2007.
3		(hh) (Blank). In addition to any other transfers that may
4		be provided for by law, on and after July 1, 2006 and until
5		June 30, 2007, at the direction of and upon notification from
6		the Governor, the State Comptroller shall direct and the State
7		Treasurer shall transfer amounts from the Illinois Affordable
8		Housing Trust Fund to the designated funds not exceeding the
9		following amounts:
10		DCFS Children's Services Fund..................$2,200,000
11		Department of Corrections Reimbursement
12		and Education Fund.........................$1,500,000
13		Supplemental Low-Income Energy
14		Assistance Fund...............................$75,000
15		(ii) (Blank). In addition to any other transfers that may
16		be provided for by law, on or before August 31, 2006, the
17		Governor and the State Comptroller may agree to transfer the
18		surplus cash balance from the General Revenue Fund to the
19		Budget Stabilization Fund and the Pension Stabilization Fund in
20		equal proportions. The determination of the amount of the
21		surplus cash balance shall be made by the Governor, with the
22		concurrence of the State Comptroller, after taking into account
23		the June 30, 2006 balances in the general funds and the actual
24		or estimated spending from the general funds during the lapse
25		period. Notwithstanding the foregoing, the maximum amount that
26		may be transferred under this subsection (ii) is $50,000,000.

SB1814 Enrolled - 88 - LRB101 09785 HLH 54886 b
1		(jj) (Blank). In addition to any other transfers that may
2		be provided for by law, on July 1, 2006, or as soon thereafter
3		as practical, the State Comptroller shall direct and the State
4		Treasurer shall transfer the sum of $8,250,000 from the General
5		Revenue Fund to the Presidential Library and Museum Operating
6		Fund.
7		(kk) (Blank). In addition to any other transfers that may
8		be provided for by law, on July 1, 2006, or as soon thereafter
9		as practical, the State Comptroller shall direct and the State
10		Treasurer shall transfer the sum of $1,400,000 from the General
11		Revenue Fund to the Violence Prevention Fund.
12		(ll) (Blank). In addition to any other transfers that may
13		be provided for by law, on the first day of each calendar
14		quarter of the fiscal year beginning July 1, 2006, or as soon
15		thereafter as practical, the State Comptroller shall direct and
16		the State Treasurer shall transfer from the General Revenue
17		Fund amounts equal to one-fourth of $20,000,000 to the
18		Renewable Energy Resources Trust Fund.
19		(mm) (Blank). In addition to any other transfers that may
20		be provided for by law, on July 1, 2006, or as soon thereafter
21		as practical, the State Comptroller shall direct and the State
22		Treasurer shall transfer the sum of $1,320,000 from the General
23		Revenue Fund to the I-FLY Fund.
24		(nn) (Blank). In addition to any other transfers that may
25		be provided for by law, on July 1, 2006, or as soon thereafter
26		as practical, the State Comptroller shall direct and the State

SB1814 Enrolled - 89 - LRB101 09785 HLH 54886 b
1		Treasurer shall transfer the sum of $3,000,000 from the General
2		Revenue Fund to the African-American HIV/AIDS Response Fund.
3		(oo) (Blank). In addition to any other transfers that may
4		be provided for by law, on and after July 1, 2006 and until
5		June 30, 2007, at the direction of and upon notification from
6		the Governor, the State Comptroller shall direct and the State
7		Treasurer shall transfer amounts identified as net receipts
8		from the sale of all or part of the Illinois Student Assistance
9		Commission loan portfolio from the Student Loan Operating Fund
10		to the General Revenue Fund. The maximum amount that may be
11		transferred pursuant to this Section is $38,800,000. In
12		addition, no transfer may be made pursuant to this Section that
13		would have the effect of reducing the available balance in the
14		Student Loan Operating Fund to an amount less than the amount
15		remaining unexpended and unreserved from the total
16		appropriations from the Fund estimated to be expended for the
17		fiscal year. The State Treasurer and Comptroller shall transfer
18		the amounts designated under this Section as soon as may be
19		practical after receiving the direction to transfer from the
20		Governor.
21		(pp) (Blank). In addition to any other transfers that may
22		be provided for by law, on July 1, 2006, or as soon thereafter
23		as practical, the State Comptroller shall direct and the State
24		Treasurer shall transfer the sum of $2,000,000 from the General
25		Revenue Fund to the Illinois Veterans Assistance Fund.
26		(qq) (Blank). In addition to any other transfers that may

SB1814 Enrolled - 90 - LRB101 09785 HLH 54886 b
1		be provided for by law, on and after July 1, 2007 and until May
2		1, 2008, at the direction of and upon notification from the
3		Governor, the State Comptroller shall direct and the State
4		Treasurer shall transfer amounts not exceeding a total of
5		$80,000,000 from the General Revenue Fund to the Tobacco
6		Settlement Recovery Fund. Any amounts so transferred shall be
7		retransferred by the State Comptroller and the State Treasurer
8		from the Tobacco Settlement Recovery Fund to the General
9		Revenue Fund at the direction of and upon notification from the
10		Governor, but in any event on or before June 30, 2008.
11		(rr) (Blank). In addition to any other transfers that may
12		be provided for by law, on and after July 1, 2007 and until
13		June 30, 2008, at the direction of and upon notification from
14		the Governor, the State Comptroller shall direct and the State
15		Treasurer shall transfer amounts from the Illinois Affordable
16		Housing Trust Fund to the designated funds not exceeding the
17		following amounts:
18		DCFS Children's Services Fund..................$2,200,000
19		Department of Corrections Reimbursement
20		and Education Fund.........................$1,500,000
21		Supplemental Low-Income Energy
22		Assistance Fund...............................$75,000
23		(ss) (Blank). In addition to any other transfers that may
24		be provided for by law, on July 1, 2007, or as soon thereafter
25		as practical, the State Comptroller shall direct and the State
26		Treasurer shall transfer the sum of $8,250,000 from the General

SB1814 Enrolled - 91 - LRB101 09785 HLH 54886 b
1		Revenue Fund to the Presidential Library and Museum Operating
2		Fund.
3		(tt) (Blank). In addition to any other transfers that may
4		be provided for by law, on July 1, 2007, or as soon thereafter
5		as practical, the State Comptroller shall direct and the State
6		Treasurer shall transfer the sum of $1,400,000 from the General
7		Revenue Fund to the Violence Prevention Fund.
8		(uu) (Blank). In addition to any other transfers that may
9		be provided for by law, on July 1, 2007, or as soon thereafter
10		as practical, the State Comptroller shall direct and the State
11		Treasurer shall transfer the sum of $1,320,000 from the General
12		Revenue Fund to the I-FLY Fund.
13		(vv) (Blank). In addition to any other transfers that may
14		be provided for by law, on July 1, 2007, or as soon thereafter
15		as practical, the State Comptroller shall direct and the State
16		Treasurer shall transfer the sum of $3,000,000 from the General
17		Revenue Fund to the African-American HIV/AIDS Response Fund.
18		(ww) (Blank). In addition to any other transfers that may
19		be provided for by law, on July 1, 2007, or as soon thereafter
20		as practical, the State Comptroller shall direct and the State
21		Treasurer shall transfer the sum of $3,500,000 from the General
22		Revenue Fund to the Predatory Lending Database Program Fund.
23		(xx) (Blank). In addition to any other transfers that may
24		be provided for by law, on July 1, 2007, or as soon thereafter
25		as practical, the State Comptroller shall direct and the State
26		Treasurer shall transfer the sum of $5,000,000 from the General

SB1814 Enrolled - 92 - LRB101 09785 HLH 54886 b
1		Revenue Fund to the Digital Divide Elimination Fund.
2		(yy) (Blank). In addition to any other transfers that may
3		be provided for by law, on July 1, 2007, or as soon thereafter
4		as practical, the State Comptroller shall direct and the State
5		Treasurer shall transfer the sum of $4,000,000 from the General
6		Revenue Fund to the Digital Divide Elimination Infrastructure
7		Fund.
8		(zz) (Blank). In addition to any other transfers that may
9		be provided for by law, on July 1, 2008, or as soon thereafter
10		as practical, the State Comptroller shall direct and the State
11		Treasurer shall transfer the sum of $5,000,000 from the General
12		Revenue Fund to the Digital Divide Elimination Fund.
13		(aaa) (Blank). In addition to any other transfers that may
14		be provided for by law, on and after July 1, 2008 and until May
15		1, 2009, at the direction of and upon notification from the
16		Governor, the State Comptroller shall direct and the State
17		Treasurer shall transfer amounts not exceeding a total of
18		$80,000,000 from the General Revenue Fund to the Tobacco
19		Settlement Recovery Fund. Any amounts so transferred shall be
20		retransferred by the State Comptroller and the State Treasurer
21		from the Tobacco Settlement Recovery Fund to the General
22		Revenue Fund at the direction of and upon notification from the
23		Governor, but in any event on or before June 30, 2009.
24		(bbb) (Blank). In addition to any other transfers that may
25		be provided for by law, on and after July 1, 2008 and until
26		June 30, 2009, at the direction of and upon notification from

SB1814 Enrolled - 93 - LRB101 09785 HLH 54886 b
1		the Governor, the State Comptroller shall direct and the State
2		Treasurer shall transfer amounts from the Illinois Affordable
3		Housing Trust Fund to the designated funds not exceeding the
4		following amounts:
5		DCFS Children's Services Fund..............$2,200,000
6		Department of Corrections Reimbursement
7		and Education Fund.........................$1,500,000
8		Supplemental Low-Income Energy
9		Assistance Fund...............................$75,000
10		(ccc) (Blank). In addition to any other transfers that may
11		be provided for by law, on July 1, 2008, or as soon thereafter
12		as practical, the State Comptroller shall direct and the State
13		Treasurer shall transfer the sum of $7,450,000 from the General
14		Revenue Fund to the Presidential Library and Museum Operating
15		Fund.
16		(ddd) (Blank). In addition to any other transfers that may
17		be provided for by law, on July 1, 2008, or as soon thereafter
18		as practical, the State Comptroller shall direct and the State
19		Treasurer shall transfer the sum of $1,400,000 from the General
20		Revenue Fund to the Violence Prevention Fund.
21		(eee) (Blank). In addition to any other transfers that may
22		be provided for by law, on July 1, 2009, or as soon thereafter
23		as practical, the State Comptroller shall direct and the State
24		Treasurer shall transfer the sum of $5,000,000 from the General
25		Revenue Fund to the Digital Divide Elimination Fund.
26		(fff) (Blank). In addition to any other transfers that may

SB1814 Enrolled - 94 - LRB101 09785 HLH 54886 b
1		be provided for by law, on and after July 1, 2009 and until May
2		1, 2010, at the direction of and upon notification from the
3		Governor, the State Comptroller shall direct and the State
4		Treasurer shall transfer amounts not exceeding a total of
5		$80,000,000 from the General Revenue Fund to the Tobacco
6		Settlement Recovery Fund. Any amounts so transferred shall be
7		retransferred by the State Comptroller and the State Treasurer
8		from the Tobacco Settlement Recovery Fund to the General
9		Revenue Fund at the direction of and upon notification from the
10		Governor, but in any event on or before June 30, 2010.
11		(ggg) (Blank). In addition to any other transfers that may
12		be provided for by law, on July 1, 2009, or as soon thereafter
13		as practical, the State Comptroller shall direct and the State
14		Treasurer shall transfer the sum of $7,450,000 from the General
15		Revenue Fund to the Presidential Library and Museum Operating
16		Fund.
17		(hhh) (Blank). In addition to any other transfers that may
18		be provided for by law, on July 1, 2009, or as soon thereafter
19		as practical, the State Comptroller shall direct and the State
20		Treasurer shall transfer the sum of $1,400,000 from the General
21		Revenue Fund to the Violence Prevention Fund.
22		(iii) (Blank). In addition to any other transfers that may
23		be provided for by law, on July 1, 2009, or as soon thereafter
24		as practical, the State Comptroller shall direct and the State
25		Treasurer shall transfer the sum of $100,000 from the General
26		Revenue Fund to the Heartsaver AED Fund.

SB1814 Enrolled - 95 - LRB101 09785 HLH 54886 b
1		(jjj) (Blank). In addition to any other transfers that may
2		be provided for by law, on and after July 1, 2009 and until
3		June 30, 2010, at the direction of and upon notification from
4		the Governor, the State Comptroller shall direct and the State
5		Treasurer shall transfer amounts not exceeding a total of
6		$17,000,000 from the General Revenue Fund to the DCFS
7		Children's Services Fund.
8		(lll) (Blank). In addition to any other transfers that may
9		be provided for by law, on July 1, 2009, or as soon thereafter
10		as practical, the State Comptroller shall direct and the State
11		Treasurer shall transfer the sum of $5,000,000 from the General
12		Revenue Fund to the Communications Revolving Fund.
13		(mmm) (Blank). In addition to any other transfers that may
14		be provided for by law, on July 1, 2009, or as soon thereafter
15		as practical, the State Comptroller shall direct and the State
16		Treasurer shall transfer the sum of $9,700,000 from the General
17		Revenue Fund to the Senior Citizens Real Estate Deferred Tax
18		Revolving Fund.
19		(nnn) (Blank). In addition to any other transfers that may
20		be provided for by law, on July 1, 2009, or as soon thereafter
21		as practical, the State Comptroller shall direct and the State
22		Treasurer shall transfer the sum of $565,000 from the FY09
23		Budget Relief Fund to the Horse Racing Fund.
24		(ooo) (Blank). In addition to any other transfers that may
25		be provided by law, on July 1, 2009, or as soon thereafter as
26		practical, the State Comptroller shall direct and the State

SB1814 Enrolled - 96 - LRB101 09785 HLH 54886 b
1		Treasurer shall transfer the sum of $600,000 from the General
2		Revenue Fund to the Temporary Relocation Expenses Revolving
3		Fund.
4		(ppp) (Blank). In addition to any other transfers that may
5		be provided for by law, on July 1, 2010, or as soon thereafter
6		as practical, the State Comptroller shall direct and the State
7		Treasurer shall transfer the sum of $5,000,000 from the General
8		Revenue Fund to the Digital Divide Elimination Fund.
9		(qqq) (Blank). In addition to any other transfers that may
10		be provided for by law, on and after July 1, 2010 and until May
11		1, 2011, at the direction of and upon notification from the
12		Governor, the State Comptroller shall direct and the State
13		Treasurer shall transfer amounts not exceeding a total of
14		$80,000,000 from the General Revenue Fund to the Tobacco
15		Settlement Recovery Fund. Any amounts so transferred shall be
16		retransferred by the State Comptroller and the State Treasurer
17		from the Tobacco Settlement Recovery Fund to the General
18		Revenue Fund at the direction of and upon notification from the
19		Governor, but in any event on or before June 30, 2011.
20		(rrr) (Blank). In addition to any other transfers that may
21		be provided for by law, on July 1, 2010, or as soon thereafter
22		as practical, the State Comptroller shall direct and the State
23		Treasurer shall transfer the sum of $6,675,000 from the General
24		Revenue Fund to the Presidential Library and Museum Operating
25		Fund.
26		(sss) (Blank). In addition to any other transfers that may

SB1814 Enrolled - 97 - LRB101 09785 HLH 54886 b
1		be provided for by law, on July 1, 2010, or as soon thereafter
2		as practical, the State Comptroller shall direct and the State
3		Treasurer shall transfer the sum of $1,400,000 from the General
4		Revenue Fund to the Violence Prevention Fund.
5		(ttt) (Blank). In addition to any other transfers that may
6		be provided for by law, on July 1, 2010, or as soon thereafter
7		as practical, the State Comptroller shall direct and the State
8		Treasurer shall transfer the sum of $100,000 from the General
9		Revenue Fund to the Heartsaver AED Fund.
10		(uuu) (Blank). In addition to any other transfers that may
11		be provided for by law, on July 1, 2010, or as soon thereafter
12		as practical, the State Comptroller shall direct and the State
13		Treasurer shall transfer the sum of $5,000,000 from the General
14		Revenue Fund to the Communications Revolving Fund.
15		(vvv) (Blank). In addition to any other transfers that may
16		be provided for by law, on July 1, 2010, or as soon thereafter
17		as practical, the State Comptroller shall direct and the State
18		Treasurer shall transfer the sum of $3,000,000 from the General
19		Revenue Fund to the Illinois Capital Revolving Loan Fund.
20		(www) (Blank). In addition to any other transfers that may
21		be provided for by law, on July 1, 2010, or as soon thereafter
22		as practical, the State Comptroller shall direct and the State
23		Treasurer shall transfer the sum of $17,000,000 from the
24		General Revenue Fund to the DCFS Children's Services Fund.
25		(xxx) (Blank). In addition to any other transfers that may
26		be provided for by law, on July 1, 2010, or as soon thereafter

SB1814 Enrolled - 98 - LRB101 09785 HLH 54886 b
1		as practical, the State Comptroller shall direct and the State
2		Treasurer shall transfer the sum of $2,000,000 from the Digital
3		Divide Elimination Infrastructure Fund, of which $1,000,000
4		shall go to the Workforce, Technology, and Economic Development
5		Fund and $1,000,000 to the Public Utility Fund.
6		(yyy) (Blank). In addition to any other transfers that may
7		be provided for by law, on and after July 1, 2011 and until May
8		1, 2012, at the direction of and upon notification from the
9		Governor, the State Comptroller shall direct and the State
10		Treasurer shall transfer amounts not exceeding a total of
11		$80,000,000 from the General Revenue Fund to the Tobacco
12		Settlement Recovery Fund. Any amounts so transferred shall be
13		retransferred by the State Comptroller and the State Treasurer
14		from the Tobacco Settlement Recovery Fund to the General
15		Revenue Fund at the direction of and upon notification from the
16		Governor, but in any event on or before June 30, 2012.
17		(zzz) (Blank). In addition to any other transfers that may
18		be provided for by law, on July 1, 2011, or as soon thereafter
19		as practical, the State Comptroller shall direct and the State
20		Treasurer shall transfer the sum of $1,000,000 from the General
21		Revenue Fund to the Illinois Veterans Assistance Fund.
22		(aaaa) (Blank). In addition to any other transfers that may
23		be provided for by law, on July 1, 2011, or as soon thereafter
24		as practical, the State Comptroller shall direct and the State
25		Treasurer shall transfer the sum of $8,000,000 from the General
26		Revenue Fund to the Presidential Library and Museum Operating

SB1814 Enrolled - 99 - LRB101 09785 HLH 54886 b
1		Fund.
2		(bbbb) (Blank). In addition to any other transfers that may
3		be provided for by law, on July 1, 2011, or as soon thereafter
4		as practical, the State Comptroller shall direct and the State
5		Treasurer shall transfer the sum of $1,400,000 from the General
6		Revenue Fund to the Violence Prevention Fund.
7		(cccc) (Blank). In addition to any other transfers that may
8		be provided for by law, on July 1, 2011, or as soon thereafter
9		as practical, the State Comptroller shall direct and the State
10		Treasurer shall transfer the sum of $14,100,000 from the
11		General Revenue Fund to the State Garage Revolving Fund.
12		(dddd) (Blank). In addition to any other transfers that may
13		be provided for by law, on July 1, 2011, or as soon thereafter
14		as practical, the State Comptroller shall direct and the State
15		Treasurer shall transfer the sum of $4,000,000 from the General
16		Revenue Fund to the Digital Divide Elimination Fund.
17		(eeee) (Blank). In addition to any other transfers that may
18		be provided for by law, on July 1, 2011, or as soon thereafter
19		as practical, the State Comptroller shall direct and the State
20		Treasurer shall transfer the sum of $500,000 from the General
21		Revenue Fund to the Senior Citizens Real Estate Deferred Tax
22		Revolving Fund.
23		(Source: P.A. 99-933, eff. 1-27-17; 100-23, eff. 7-6-17;
24		100-201, eff. 8-18-17; 100-863, eff. 8-14-18.)
25		(30 ILCS 105/8g-1)

SB1814 Enrolled - 100 - LRB101 09785 HLH 54886 b
1		Sec. 8g-1. Fund transfers.
2		(a) (Blank).
3		(b) (Blank).
4		(c) (Blank).
5		(d) (Blank).
6		(e) (Blank).
7		(f) (Blank).
8		(g) (Blank).
9		(h) (Blank).
10		(i) (Blank).
11		(j) (Blank).
12		(k) (Blank). In addition to any other transfers that may be
13		provided for by law, on July 1, 2017, or as soon thereafter as
14		practical, the State Comptroller shall direct and the State
15		Treasurer shall transfer the sum of $500,000 from the General
16		Revenue Fund to the Grant Accountability and Transparency Fund.
17		(l) (Blank). In addition to any other transfers that may be
18		provided for by law, on July 1, 2018, or as soon thereafter as
19		practical, the State Comptroller shall direct and the State
20		Treasurer shall transfer the sum of $800,000 from the General
21		Revenue Fund to the Grant Accountability and Transparency Fund.
22		(m) (Blank). In addition to any other transfers that may be
23		provided for by law, on July 1, 2018, or as soon thereafter as
24		practical, the State Comptroller shall direct and the State
25		Treasurer shall transfer the sum of $650,000 from the Capital
26		Development Board Contributory Trust Fund to the Facility

SB1814 Enrolled - 101 - LRB101 09785 HLH 54886 b
1		Management Revolving Fund.
2		(m) In addition to any other transfers that may be provided
3		for by law, on July 1, 2018, or as soon thereafter as
4		practical, the State Comptroller shall direct and the State
5		Treasurer shall transfer the sum of $2,750,000 from the Capital
6		Development Board Contributory Trust Fund to the U.S.
7		Environmental Protection Fund.
8		(n) In addition to any other transfers that may be provided
9		for by law, on July 1, 2019, or as soon thereafter as
10		practical, the State Comptroller shall direct and the State
11		Treasurer shall transfer the sum of $800,000 from the General
12		Revenue Fund to the Grant Accountability and Transparency Fund.
13		(o) In addition to any other transfers that may be provided
14		for by law, on July 1, 2019, or as soon thereafter as
15		practical, the State Comptroller shall direct and the State
16		Treasurer shall transfer the sum of $60,000,000 from the
17		Tourism Promotion Fund to the General Revenue Fund.
18		(p) In addition to any other transfers that may be provided
19		for by law, on July 1, 2019, or as soon thereafter as
20		practical, the State Comptroller shall direct and the State
21		Treasurer shall transfer amounts from the State Police
22		Whistleblower Reward and Protection Fund to the designated fund
23		not exceeding the following amount:
24		Firearm Dealer License Certification Fund......$5,000,000
25		(q) In addition to any other transfers that may be provided
26		for by law, on July 1, 2019, or as soon thereafter as

SB1814 Enrolled - 102 - LRB101 09785 HLH 54886 b
1		practical, the State Comptroller shall direct and the State
2		Treasurer shall transfer the sum of $500,000 from the General
3		Revenue Fund to the Governor's Administrative Fund.
4		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
5		(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
6		Sec. 13.2. Transfers among line item appropriations.
7		(a) Transfers among line item appropriations from the same
8		treasury fund for the objects specified in this Section may be
9		made in the manner provided in this Section when the balance
10		remaining in one or more such line item appropriations is
11		insufficient for the purpose for which the appropriation was
12		made.
13		(a-1) No transfers may be made from one agency to another
14		agency, nor may transfers be made from one institution of
15		higher education to another institution of higher education
16		except as provided by subsection (a-4).
17		(a-2) Except as otherwise provided in this Section,
18		transfers may be made only among the objects of expenditure
19		enumerated in this Section, except that no funds may be
20		transferred from any appropriation for personal services, from
21		any appropriation for State contributions to the State
22		Employees' Retirement System, from any separate appropriation
23		for employee retirement contributions paid by the employer, nor
24		from any appropriation for State contribution for employee
25		group insurance. During State fiscal year 2005, an agency may

SB1814 Enrolled - 103 - LRB101 09785 HLH 54886 b
1		transfer amounts among its appropriations within the same
2		treasury fund for personal services, employee retirement
3		contributions paid by employer, and State Contributions to
4		retirement systems; notwithstanding and in addition to the
5		transfers authorized in subsection (c) of this Section, the
6		fiscal year 2005 transfers authorized in this sentence may be
7		made in an amount not to exceed 2% of the aggregate amount
8		appropriated to an agency within the same treasury fund. During
9		State fiscal year 2007, the Departments of Children and Family
10		Services, Corrections, Human Services, and Juvenile Justice
11		may transfer amounts among their respective appropriations
12		within the same treasury fund for personal services, employee
13		retirement contributions paid by employer, and State
14		contributions to retirement systems. During State fiscal year
15		2010, the Department of Transportation may transfer amounts
16		among their respective appropriations within the same treasury
17		fund for personal services, employee retirement contributions
18		paid by employer, and State contributions to retirement
19		systems. During State fiscal years 2010 and 2014 only, an
20		agency may transfer amounts among its respective
21		appropriations within the same treasury fund for personal
22		services, employee retirement contributions paid by employer,
23		and State contributions to retirement systems.
24		Notwithstanding, and in addition to, the transfers authorized
25		in subsection (c) of this Section, these transfers may be made
26		in an amount not to exceed 2% of the aggregate amount

SB1814 Enrolled - 104 - LRB101 09785 HLH 54886 b
1		appropriated to an agency within the same treasury fund.
2		(a-2.5) (Blank). During State fiscal year 2015 only, the
3		State's Attorneys Appellate Prosecutor may transfer amounts
4		among its respective appropriations contained in operational
5		line items within the same treasury fund. Notwithstanding, and
6		in addition to, the transfers authorized in subsection (c) of
7		this Section, these transfers may be made in an amount not to
8		exceed 4% of the aggregate amount appropriated to the State's
9		Attorneys Appellate Prosecutor within the same treasury fund.
10		(a-3) Further, if an agency receives a separate
11		appropriation for employee retirement contributions paid by
12		the employer, any transfer by that agency into an appropriation
13		for personal services must be accompanied by a corresponding
14		transfer into the appropriation for employee retirement
15		contributions paid by the employer, in an amount sufficient to
16		meet the employer share of the employee contributions required
17		to be remitted to the retirement system.
18		(a-4) Long-Term Care Rebalancing. The Governor may
19		designate amounts set aside for institutional services
20		appropriated from the General Revenue Fund or any other State
21		fund that receives monies for long-term care services to be
22		transferred to all State agencies responsible for the
23		administration of community-based long-term care programs,
24		including, but not limited to, community-based long-term care
25		programs administered by the Department of Healthcare and
26		Family Services, the Department of Human Services, and the

SB1814 Enrolled - 105 - LRB101 09785 HLH 54886 b
1		Department on Aging, provided that the Director of Healthcare
2		and Family Services first certifies that the amounts being
3		transferred are necessary for the purpose of assisting persons
4		in or at risk of being in institutional care to transition to
5		community-based settings, including the financial data needed
6		to prove the need for the transfer of funds. The total amounts
7		transferred shall not exceed 4% in total of the amounts
8		appropriated from the General Revenue Fund or any other State
9		fund that receives monies for long-term care services for each
10		fiscal year. A notice of the fund transfer must be made to the
11		General Assembly and posted at a minimum on the Department of
12		Healthcare and Family Services website, the Governor's Office
13		of Management and Budget website, and any other website the
14		Governor sees fit. These postings shall serve as notice to the
15		General Assembly of the amounts to be transferred. Notice shall
16		be given at least 30 days prior to transfer.
17		(b) In addition to the general transfer authority provided
18		under subsection (c), the following agencies have the specific
19		transfer authority granted in this subsection:
20		The Department of Healthcare and Family Services is
21		authorized to make transfers representing savings attributable
22		to not increasing grants due to the births of additional
23		children from line items for payments of cash grants to line
24		items for payments for employment and social services for the
25		purposes outlined in subsection (f) of Section 4-2 of the
26		Illinois Public Aid Code.

SB1814 Enrolled - 106 - LRB101 09785 HLH 54886 b
1		The Department of Children and Family Services is
2		authorized to make transfers not exceeding 2% of the aggregate
3		amount appropriated to it within the same treasury fund for the
4		following line items among these same line items: Foster Home
5		and Specialized Foster Care and Prevention, Institutions and
6		Group Homes and Prevention, and Purchase of Adoption and
7		Guardianship Services.
8		The Department on Aging is authorized to make transfers not
9		exceeding 2% of the aggregate amount appropriated to it within
10		the same treasury fund for the following Community Care Program
11		line items among these same line items: purchase of services
12		covered by the Community Care Program and Comprehensive Case
13		Coordination.
14		The State Treasurer is authorized to make transfers among
15		line item appropriations from the Capital Litigation Trust
16		Fund, with respect to costs incurred in fiscal years 2002 and
17		2003 only, when the balance remaining in one or more such line
18		item appropriations is insufficient for the purpose for which
19		the appropriation was made, provided that no such transfer may
20		be made unless the amount transferred is no longer required for
21		the purpose for which that appropriation was made.
22		The State Board of Education is authorized to make
23		transfers from line item appropriations within the same
24		treasury fund for General State Aid, General State Aid - Hold
25		Harmless, and Evidence-Based Funding, provided that no such
26		transfer may be made unless the amount transferred is no longer

SB1814 Enrolled - 107 - LRB101 09785 HLH 54886 b
1		required for the purpose for which that appropriation was made,
2		to the line item appropriation for Transitional Assistance when
3		the balance remaining in such line item appropriation is
4		insufficient for the purpose for which the appropriation was
5		made.
6		The State Board of Education is authorized to make
7		transfers between the following line item appropriations
8		within the same treasury fund: Disabled Student
9		Services/Materials (Section 14-13.01 of the School Code),
10		Disabled Student Transportation Reimbursement (Section
11		14-13.01 of the School Code), Disabled Student Tuition -
12		Private Tuition (Section 14-7.02 of the School Code),
13		Extraordinary Special Education (Section 14-7.02b of the
14		School Code), Reimbursement for Free Lunch/Breakfast Program,
15		Summer School Payments (Section 18-4.3 of the School Code), and
16		Transportation - Regular/Vocational Reimbursement (Section
17		29-5 of the School Code). Such transfers shall be made only
18		when the balance remaining in one or more such line item
19		appropriations is insufficient for the purpose for which the
20		appropriation was made and provided that no such transfer may
21		be made unless the amount transferred is no longer required for
22		the purpose for which that appropriation was made.
23		The Department of Healthcare and Family Services is
24		authorized to make transfers not exceeding 4% of the aggregate
25		amount appropriated to it, within the same treasury fund, among
26		the various line items appropriated for Medical Assistance.

SB1814 Enrolled - 108 - LRB101 09785 HLH 54886 b
1		(c) The sum of such transfers for an agency in a fiscal
2		year shall not exceed 2% of the aggregate amount appropriated
3		to it within the same treasury fund for the following objects:
4		Personal Services; Extra Help; Student and Inmate
5		Compensation; State Contributions to Retirement Systems; State
6		Contributions to Social Security; State Contribution for
7		Employee Group Insurance; Contractual Services; Travel;
8		Commodities; Printing; Equipment; Electronic Data Processing;
9		Operation of Automotive Equipment; Telecommunications
10		Services; Travel and Allowance for Committed, Paroled and
11		Discharged Prisoners; Library Books; Federal Matching Grants
12		for Student Loans; Refunds; Workers' Compensation,
13		Occupational Disease, and Tort Claims; Late Interest Penalties
14		under the State Prompt Payment Act and Sections 368a and 370a
15		of the Illinois Insurance Code; and, in appropriations to
16		institutions of higher education, Awards and Grants.
17		Notwithstanding the above, any amounts appropriated for
18		payment of workers' compensation claims to an agency to which
19		the authority to evaluate, administer and pay such claims has
20		been delegated by the Department of Central Management Services
21		may be transferred to any other expenditure object where such
22		amounts exceed the amount necessary for the payment of such
23		claims.
24		(c-1) (Blank). Special provisions for State fiscal year
25		2003. Notwithstanding any other provision of this Section to
26		the contrary, for State fiscal year 2003 only, transfers among

SB1814 Enrolled - 109 - LRB101 09785 HLH 54886 b
1		line item appropriations to an agency from the same treasury
2		fund may be made provided that the sum of such transfers for an
3		agency in State fiscal year 2003 shall not exceed 3% of the
4		aggregate amount appropriated to that State agency for State
5		fiscal year 2003 for the following objects: personal services,
6		except that no transfer may be approved which reduces the
7		aggregate appropriations for personal services within an
8		agency; extra help; student and inmate compensation; State
9		contributions to retirement systems; State contributions to
10		social security; State contributions for employee group
11		insurance; contractual services; travel; commodities;
12		printing; equipment; electronic data processing; operation of
13		automotive equipment; telecommunications services; travel and
14		allowance for committed, paroled, and discharged prisoners;
15		library books; federal matching grants for student loans;
16		refunds; workers' compensation, occupational disease, and tort
17		claims; and, in appropriations to institutions of higher
18		education, awards and grants.
19		(c-2) (Blank). Special provisions for State fiscal year
20		2005. Notwithstanding subsections (a), (a-2), and (c), for
21		State fiscal year 2005 only, transfers may be made among any
22		line item appropriations from the same or any other treasury
23		fund for any objects or purposes, without limitation, when the
24		balance remaining in one or more such line item appropriations
25		is insufficient for the purpose for which the appropriation was
26		made, provided that the sum of those transfers by a State

SB1814 Enrolled - 110 - LRB101 09785 HLH 54886 b
1		agency shall not exceed 4% of the aggregate amount appropriated
2		to that State agency for fiscal year 2005.
3		(c-3) (Blank). Special provisions for State fiscal year
4		2015. Notwithstanding any other provision of this Section, for
5		State fiscal year 2015, transfers among line item
6		appropriations to a State agency from the same State treasury
7		fund may be made for operational or lump sum expenses only,
8		provided that the sum of such transfers for a State agency in
9		State fiscal year 2015 shall not exceed 4% of the aggregate
10		amount appropriated to that State agency for operational or
11		lump sum expenses for State fiscal year 2015. For the purpose
12		of this subsection, "operational or lump sum expenses" includes
13		the following objects: personal services; extra help; student
14		and inmate compensation; State contributions to retirement
15		systems; State contributions to social security; State
16		contributions for employee group insurance; contractual
17		services; travel; commodities; printing; equipment; electronic
18		data processing; operation of automotive equipment;
19		telecommunications services; travel and allowance for
20		committed, paroled, and discharged prisoners; library books;
21		federal matching grants for student loans; refunds; workers'
22		compensation, occupational disease, and tort claims; lump sum
23		and other purposes; and lump sum operations. For the purpose of
24		this subsection (c-3), "State agency" does not include the
25		Attorney General, the Secretary of State, the Comptroller, the
26		Treasurer, or the legislative or judicial branches.

SB1814 Enrolled - 111 - LRB101 09785 HLH 54886 b
1		(c-4) (Blank). Special provisions for State fiscal year
2		2018. Notwithstanding any other provision of this Section, for
3		State fiscal year 2018, transfers among line item
4		appropriations to a State agency from the same State treasury
5		fund may be made for operational or lump sum expenses only,
6		provided that the sum of such transfers for a State agency in
7		State fiscal year 2018 shall not exceed 4% of the aggregate
8		amount appropriated to that State agency for operational or
9		lump sum expenses for State fiscal year 2018. For the purpose
10		of this subsection (c-4), "operational or lump sum expenses"
11		includes the following objects: personal services; extra help;
12		student and inmate compensation; State contributions to
13		retirement systems; State contributions to social security;
14		State contributions for employee group insurance; contractual
15		services; travel; commodities; printing; equipment; electronic
16		data processing; operation of automotive equipment;
17		telecommunications services; travel and allowance for
18		committed, paroled, and discharged prisoners; library books;
19		federal matching grants for student loans; refunds; workers'
20		compensation, occupational disease, and tort claims; lump sum
21		and other purposes; and lump sum operations. For the purpose of
22		this subsection (c-4), "State agency" does not include the
23		Attorney General, the Secretary of State, the Comptroller, the
24		Treasurer, or the legislative or judicial branches.
25		(c-5) Special provisions for State fiscal year 2019.
26		Notwithstanding any other provision of this Section, for State

SB1814 Enrolled - 112 - LRB101 09785 HLH 54886 b
1		fiscal year 2019, transfers among line item appropriations to a
2		State agency from the same State treasury fund may be made for
3		operational or lump sum expenses only, provided that the sum of
4		such transfers for a State agency in State fiscal year 2019
5		shall not exceed 4% of the aggregate amount appropriated to
6		that State agency for operational or lump sum expenses for
7		State fiscal year 2019. For the purpose of this subsection
8		(c-5), "operational or lump sum expenses" includes the
9		following objects: personal services; extra help; student and
10		inmate compensation; State contributions to retirement
11		systems; State contributions to social security; State
12		contributions for employee group insurance; contractual
13		services; travel; commodities; printing; equipment; electronic
14		data processing; operation of automotive equipment;
15		telecommunications services; travel and allowance for
16		committed, paroled, and discharged prisoners; library books;
17		federal matching grants for student loans; refunds; workers'
18		compensation, occupational disease, and tort claims; lump sum
19		and other purposes; and lump sum operations. For the purpose of
20		this subsection (c-5), "State agency" does not include the
21		Attorney General, the Secretary of State, the Comptroller, the
22		Treasurer, or the legislative or judicial branches.
23		(c-6) Special provisions for State fiscal year 2020.
24		Notwithstanding any other provision of this Section, for State
25		fiscal year 2020, transfers among line item appropriations to a
26		State agency from the same State treasury fund may be made for

SB1814 Enrolled - 113 - LRB101 09785 HLH 54886 b
1		operational or lump sum expenses only, provided that the sum of
2		such transfers for a State agency in State fiscal year 2020
3		shall not exceed 4% of the aggregate amount appropriated to
4		that State agency for operational or lump sum expenses for
5		State fiscal year 2020. For the purpose of this subsection
6		(c-6), "operational or lump sum expenses" includes the
7		following objects: personal services; extra help; student and
8		inmate compensation; State contributions to retirement
9		systems; State contributions to social security; State
10		contributions for employee group insurance; contractual
11		services; travel; commodities; printing; equipment; electronic
12		data processing; operation of automotive equipment;
13		telecommunications services; travel and allowance for
14		committed, paroled, and discharged prisoners; library books;
15		federal matching grants for student loans; refunds; workers'
16		compensation, occupational disease, and tort claims; Late
17		Interest Penalties under the State Prompt Payment Act and
18		Sections 368a and 370a of the Illinois Insurance Code; lump sum
19		and other purposes; and lump sum operations. For the purpose of
20		this subsection (c-6), "State agency" does not include the
21		Attorney General, the Secretary of State, the Comptroller, the
22		Treasurer, or the judicial or legislative branches.
23		(d) Transfers among appropriations made to agencies of the
24		Legislative and Judicial departments and to the
25		constitutionally elected officers in the Executive branch
26		require the approval of the officer authorized in Section 10 of

SB1814 Enrolled - 114 - LRB101 09785 HLH 54886 b
1		this Act to approve and certify vouchers. Transfers among
2		appropriations made to the University of Illinois, Southern
3		Illinois University, Chicago State University, Eastern
4		Illinois University, Governors State University, Illinois
5		State University, Northeastern Illinois University, Northern
6		Illinois University, Western Illinois University, the Illinois
7		Mathematics and Science Academy and the Board of Higher
8		Education require the approval of the Board of Higher Education
9		and the Governor. Transfers among appropriations to all other
10		agencies require the approval of the Governor.
11		The officer responsible for approval shall certify that the
12		transfer is necessary to carry out the programs and purposes
13		for which the appropriations were made by the General Assembly
14		and shall transmit to the State Comptroller a certified copy of
15		the approval which shall set forth the specific amounts
16		transferred so that the Comptroller may change his records
17		accordingly. The Comptroller shall furnish the Governor with
18		information copies of all transfers approved for agencies of
19		the Legislative and Judicial departments and transfers
20		approved by the constitutionally elected officials of the
21		Executive branch other than the Governor, showing the amounts
22		transferred and indicating the dates such changes were entered
23		on the Comptroller's records.
24		(e) The State Board of Education, in consultation with the
25		State Comptroller, may transfer line item appropriations for
26		General State Aid or Evidence-Based Funding among between the

SB1814 Enrolled - 115 - LRB101 09785 HLH 54886 b
1		Common School Fund and the Education Assistance Fund, and, for
2		State fiscal year 2020, the Fund for the Advancement of
3		Education. With the advice and consent of the Governor's Office
4		of Management and Budget, the State Board of Education, in
5		consultation with the State Comptroller, may transfer line item
6		appropriations between the General Revenue Fund and the
7		Education Assistance Fund for the 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 only, the Department on
26		Aging, in consultation with the State Comptroller, with the

SB1814 Enrolled - 116 - LRB101 09785 HLH 54886 b
1		advice and consent of the Governor's Office of Management and
2		Budget, may transfer line item appropriations for purchase of
3		services covered by the Community Care Program between the
4		General Revenue Fund and the Commitment to Human Services Fund.
5		(Source: P.A. 99-2, eff. 3-26-15; 100-23, eff. 7-6-17; 100-465,
6		eff. 8-31-17; 100-587, eff. 6-4-18; 100-863, eff. 8-14-18;
7		100-1064, eff. 8-24-18; revised 10-9-18.)
8		(30 ILCS 105/25) (from Ch. 127, par. 161)
9		Sec. 25. Fiscal year limitations.
10		(a) All appropriations shall be available for expenditure
11		for the fiscal year or for a lesser period if the Act making
12		that appropriation so specifies. A deficiency or emergency
13		appropriation shall be available for expenditure only through
14		June 30 of the year when the Act making that appropriation is
15		enacted unless that Act otherwise provides.
16		(b) Outstanding liabilities as of June 30, payable from
17		appropriations which have otherwise expired, may be paid out of
18		the expiring appropriations during the 2-month period ending at
19		the close of business on August 31. Any service involving
20		professional or artistic skills or any personal services by an
21		employee whose compensation is subject to income tax
22		withholding must be performed as of June 30 of the fiscal year
23		in order to be considered an "outstanding liability as of June
24		30" that is thereby eligible for payment out of the expiring
25		appropriation.

SB1814 Enrolled - 117 - LRB101 09785 HLH 54886 b
1		(b-1) However, payment of tuition reimbursement claims
2		under Section 14-7.03 or 18-3 of the School Code may be made by
3		the State Board of Education from its appropriations for those
4		respective purposes for any fiscal year, even though the claims
5		reimbursed by the payment may be claims attributable to a prior
6		fiscal year, and payments may be made at the direction of the
7		State Superintendent of Education from the fund from which the
8		appropriation is made without regard to any fiscal year
9		limitations, except as required by subsection (j) of this
10		Section. Beginning on June 30, 2021, payment of tuition
11		reimbursement claims under Section 14-7.03 or 18-3 of the
12		School Code as of June 30, payable from appropriations that
13		have otherwise expired, may be paid out of the expiring
14		appropriation during the 4-month period ending at the close of
15		business on October 31.
16		(b-2) (Blank). All outstanding liabilities as of June 30,
17		2010, payable from appropriations that would otherwise expire
18		at the conclusion of the lapse period for fiscal year 2010, and
19		interest penalties payable on those liabilities under the State
20		Prompt Payment Act, may be paid out of the expiring
21		appropriations until December 31, 2010, without regard to the
22		fiscal year in which the payment is made, as long as vouchers
23		for the liabilities are received by the Comptroller no later
24		than August 31, 2010.
25		(b-2.5) (Blank). All outstanding liabilities as of June 30,
26		2011, payable from appropriations that would otherwise expire

SB1814 Enrolled - 118 - LRB101 09785 HLH 54886 b
1		at the conclusion of the lapse period for fiscal year 2011, and
2		interest penalties payable on those liabilities under the State
3		Prompt Payment Act, may be paid out of the expiring
4		appropriations until December 31, 2011, without regard to the
5		fiscal year in which the payment is made, as long as vouchers
6		for the liabilities are received by the Comptroller no later
7		than August 31, 2011.
8		(b-2.6) (Blank). All outstanding liabilities as of June 30,
9		2012, payable from appropriations that would otherwise expire
10		at the conclusion of the lapse period for fiscal year 2012, and
11		interest penalties payable on those liabilities under the State
12		Prompt Payment Act, may be paid out of the expiring
13		appropriations until December 31, 2012, without regard to the
14		fiscal year in which the payment is made, as long as vouchers
15		for the liabilities are received by the Comptroller no later
16		than August 31, 2012.
17		(b-2.6a) (Blank). All outstanding liabilities as of June
18		30, 2017, payable from appropriations that would otherwise
19		expire at the conclusion of the lapse period for fiscal year
20		2017, and interest penalties payable on those liabilities under
21		the State Prompt Payment Act, may be paid out of the expiring
22		appropriations until December 31, 2017, without regard to the
23		fiscal year in which the payment is made, as long as vouchers
24		for the liabilities are received by the Comptroller no later
25		than September 30, 2017.
26		(b-2.6b) (Blank). All outstanding liabilities as of June

SB1814 Enrolled - 119 - LRB101 09785 HLH 54886 b
1		30, 2018, payable from appropriations that would otherwise
2		expire at the conclusion of the lapse period for fiscal year
3		2018, and interest penalties payable on those liabilities under
4		the State Prompt Payment Act, may be paid out of the expiring
5		appropriations until December 31, 2018, without regard to the
6		fiscal year in which the payment is made, as long as vouchers
7		for the liabilities are received by the Comptroller no later
8		than October 31, 2018.
9		(b-2.6c) All outstanding liabilities as of June 30, 2019,
10		payable from appropriations that would otherwise expire at the
11		conclusion of the lapse period for fiscal year 2019, and
12		interest penalties payable on those liabilities under the State
13		Prompt Payment Act, may be paid out of the expiring
14		appropriations until December 31, 2019, without regard to the
15		fiscal year in which the payment is made, as long as vouchers
16		for the liabilities are received by the Comptroller no later
17		than October 31, 2019.
18		(b-2.7) For fiscal years 2012, 2013, and 2014, 2018, 2019,
19		and 2020, interest penalties payable under the State Prompt
20		Payment Act associated with a voucher for which payment is
21		issued after June 30 may be paid out of the next fiscal year's
22		appropriation. The future year appropriation must be for the
23		same purpose and from the same fund as the original payment. An
24		interest penalty voucher submitted against a future year
25		appropriation must be submitted within 60 days after the
26		issuance of the associated voucher, except that, for fiscal

SB1814 Enrolled - 120 - LRB101 09785 HLH 54886 b
1		year 2018 only, an interest penalty voucher submitted against a
2		future year appropriation must be submitted within 60 days of
3		the effective date of this amendatory Act of the 101st General
4		Assembly. The and the Comptroller must issue the interest
5		payment within 60 days after acceptance of the interest
6		voucher.
7		(b-3) Medical payments may be made by the Department of
8		Veterans' Affairs from its appropriations for those purposes
9		for any fiscal year, without regard to the fact that the
10		medical services being compensated for by such payment may have
11		been rendered in a prior fiscal year, except as required by
12		subsection (j) of this Section. Beginning on June 30, 2021,
13		medical payments payable from appropriations that have
14		otherwise expired may be paid out of the expiring appropriation
15		during the 4-month period ending at the close of business on
16		October 31.
17		(b-4) Medical payments and child care payments may be made
18		by the Department of Human Services (as successor to the
19		Department of Public Aid) from appropriations for those
20		purposes for any fiscal year, without regard to the fact that
21		the medical or child care services being compensated for by
22		such payment may have been rendered in a prior fiscal year; and
23		payments may be made at the direction of the Department of
24		Healthcare and Family Services (or successor agency) from the
25		Health Insurance Reserve Fund without regard to any fiscal year
26		limitations, except as required by subsection (j) of this

SB1814 Enrolled - 121 - LRB101 09785 HLH 54886 b
1		Section. Beginning on June 30, 2021, medical and child care
2		payments made by the Department of Human Services and payments
3		made at the discretion of the Department of Healthcare and
4		Family Services (or successor agency) from the Health Insurance
5		Reserve Fund and payable from appropriations that have
6		otherwise expired may be paid out of the expiring appropriation
7		during the 4-month period ending at the close of business on
8		October 31.
9		(b-5) Medical payments may be made by the Department of
10		Human Services from its appropriations relating to substance
11		abuse treatment services for any fiscal year, without regard to
12		the fact that the medical services being compensated for by
13		such payment may have been rendered in a prior fiscal year,
14		provided the payments are made on a fee-for-service basis
15		consistent with requirements established for Medicaid
16		reimbursement by the Department of Healthcare and Family
17		Services, except as required by subsection (j) of this Section.
18		Beginning on June 30, 2021, medical payments made by the
19		Department of Human Services relating to substance abuse
20		treatment services payable from appropriations that have
21		otherwise expired may be paid out of the expiring appropriation
22		during the 4-month period ending at the close of business on
23		October 31.
24		(b-6) Additionally, payments may be made by the Department
25		of Human Services from its appropriations, or any other State
26		agency from its appropriations with the approval of the

SB1814 Enrolled - 122 - LRB101 09785 HLH 54886 b
1		Department of Human Services, from the Immigration Reform and
2		Control Fund for purposes authorized pursuant to the
3		Immigration Reform and Control Act of 1986, without regard to
4		any fiscal year limitations, except as required by subsection
5		(j) of this Section. Beginning on June 30, 2021, payments made
6		by the Department of Human Services from the Immigration Reform
7		and Control Fund for purposes authorized pursuant to the
8		Immigration Reform and Control Act of 1986 payable from
9		appropriations that have otherwise expired may be paid out of
10		the expiring appropriation during the 4-month period ending at
11		the close of business on October 31.
12		(b-7) Payments may be made in accordance with a plan
13		authorized by paragraph (11) or (12) of Section 405-105 of the
14		Department of Central Management Services Law from
15		appropriations for those payments without regard to fiscal year
16		limitations.
17		(b-8) Reimbursements to eligible airport sponsors for the
18		construction or upgrading of Automated Weather Observation
19		Systems may be made by the Department of Transportation from
20		appropriations for those purposes for any fiscal year, without
21		regard to the fact that the qualification or obligation may
22		have occurred in a prior fiscal year, provided that at the time
23		the expenditure was made the project had been approved by the
24		Department of Transportation prior to June 1, 2012 and, as a
25		result of recent changes in federal funding formulas, can no
26		longer receive federal reimbursement.

SB1814 Enrolled - 123 - LRB101 09785 HLH 54886 b
1		(b-9) (Blank). Medical payments not exceeding $150,000,000
2		may be made by the Department on Aging from its appropriations
3		relating to the Community Care Program for fiscal year 2014,
4		without regard to the fact that the medical services being
5		compensated for by such payment may have been rendered in a
6		prior fiscal year, provided the payments are made on a
7		fee-for-service basis consistent with requirements established
8		for Medicaid reimbursement by the Department of Healthcare and
9		Family Services, except as required by subsection (j) of this
10		Section.
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 and
17		for grants for supplemental food supplies provided under the
18		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 Health
24		and the Department of Human Services from their respective
25		appropriations for grants for medical care to or on behalf of
26		premature and high-mortality risk infants and their mothers and

SB1814 Enrolled - 124 - LRB101 09785 HLH 54886 b
1		for grants for supplemental food supplies provided under the
2		United States Department of Agriculture Women, Infants and
3		Children Nutrition Program payable from appropriations that
4		have otherwise expired may be paid out of the expiring
5		appropriations during the 4-month period ending at the close of
6		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 Public
9		Health under the Department of Human Services Act) shall each
10		annually submit to the State Comptroller, Senate President,
11		Senate Minority Leader, Speaker of the House, House Minority
12		Leader, and the respective Chairmen and Minority Spokesmen of
13		the Appropriations Committees of the Senate and the House, on
14		or before December 31, a report of fiscal year funds used to
15		pay for services provided in any prior fiscal year. This report
16		shall document by program or service category those
17		expenditures from the most recently completed fiscal year used
18		to pay for services provided in prior fiscal years.
19		(e) The Department of Healthcare and Family Services, the
20		Department of Human Services (acting as successor to the
21		Department of Public Aid), and the Department of Human Services
22		making fee-for-service payments relating to substance abuse
23		treatment services provided during a previous fiscal year shall
24		each annually submit to the State Comptroller, Senate
25		President, Senate Minority Leader, Speaker of the House, House
26		Minority Leader, the respective Chairmen and Minority

SB1814 Enrolled - 125 - LRB101 09785 HLH 54886 b
1		Spokesmen of the Appropriations Committees of the Senate and
2		the House, on or before November 30, a report that shall
3		document by program or service category those expenditures from
4		the most recently completed fiscal year used to pay for (i)
5		services provided in prior fiscal years and (ii) services for
6		which claims were received in prior fiscal years.
7		(f) The Department of Human Services (as successor to the
8		Department of Public Aid) shall annually submit to the State
9		Comptroller, Senate President, Senate Minority Leader, Speaker
10		of the House, House Minority Leader, and the respective
11		Chairmen and Minority Spokesmen of the Appropriations
12		Committees of the Senate and the House, on or before December
13		31, a report of fiscal year funds used to pay for services
14		(other than medical care) provided in any prior fiscal year.
15		This report shall document by program or service category those
16		expenditures from the most recently completed fiscal year used
17		to pay for services provided in prior fiscal years.
18		(g) In addition, each annual report required to be
19		submitted by the Department of Healthcare and Family Services
20		under subsection (e) shall include the following information
21		with respect to the State's Medicaid program:
22		(1) Explanations of the exact causes of the variance
23		between the previous year's estimated and actual
24		liabilities.
25		(2) Factors affecting the Department of Healthcare and
26		Family Services' liabilities, including but not limited to

SB1814 Enrolled - 126 - LRB101 09785 HLH 54886 b
1		numbers of aid recipients, levels of medical service
2		utilization by aid recipients, and inflation in the cost of
3		medical services.
4		(3) The results of the Department's efforts to combat
5		fraud and abuse.
6		(h) As provided in Section 4 of the General Assembly
7		Compensation Act, any utility bill for service provided to a
8		General Assembly member's district office for a period
9		including portions of 2 consecutive fiscal years may be paid
10		from funds appropriated for such expenditure in either fiscal
11		year.
12		(i) An agency which administers a fund classified by the
13		Comptroller as an internal service fund may issue rules for:
14		(1) billing user agencies in advance for payments or
15		authorized inter-fund transfers based on estimated charges
16		for goods or services;
17		(2) issuing credits, refunding through inter-fund
18		transfers, or reducing future inter-fund transfers during
19		the subsequent fiscal year for all user agency payments or
20		authorized inter-fund transfers received during the prior
21		fiscal year which were in excess of the final amounts owed
22		by the user agency for that period; and
23		(3) issuing catch-up billings to user agencies during
24		the subsequent fiscal year for amounts remaining due when
25		payments or authorized inter-fund transfers received from
26		the user agency during the prior fiscal year were less than

SB1814 Enrolled - 127 - LRB101 09785 HLH 54886 b
1		the total amount owed for that period.
2		User agencies are authorized to reimburse internal service
3		funds for catch-up billings by vouchers drawn against their
4		respective appropriations for the fiscal year in which the
5		catch-up billing was issued or by increasing an authorized
6		inter-fund transfer during the current fiscal year. For the
7		purposes of this Act, "inter-fund transfers" means transfers
8		without the use of the voucher-warrant process, as authorized
9		by Section 9.01 of the State Comptroller Act.
10		(i-1) Beginning on July 1, 2021, all outstanding
11		liabilities, not payable during the 4-month lapse period as
12		described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
13		(c) of this Section, that are made from appropriations for that
14		purpose for any fiscal year, without regard to the fact that
15		the services being compensated for by those payments may have
16		been rendered in a prior fiscal year, are limited to only those
17		claims that have been incurred but for which a proper bill or
18		invoice as defined by the State Prompt Payment Act has not been
19		received by September 30th following the end of the fiscal year
20		in which the service was rendered.
21		(j) Notwithstanding any other provision of this Act, the
22		aggregate amount of payments to be made without regard for
23		fiscal year limitations as contained in subsections (b-1),
24		(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
25		determined by using Generally Accepted Accounting Principles,
26		shall not exceed the following amounts:

SB1814 Enrolled - 128 - LRB101 09785 HLH 54886 b
1		(1) $6,000,000,000 for outstanding liabilities related
2		to fiscal year 2012;
3		(2) $5,300,000,000 for outstanding liabilities related
4		to fiscal year 2013;
5		(3) $4,600,000,000 for outstanding liabilities related
6		to fiscal year 2014;
7		(4) $4,000,000,000 for outstanding liabilities related
8		to fiscal year 2015;
9		(5) $3,300,000,000 for outstanding liabilities related
10		to fiscal year 2016;
11		(6) $2,600,000,000 for outstanding liabilities related
12		to fiscal year 2017;
13		(7) $2,000,000,000 for outstanding liabilities related
14		to fiscal year 2018;
15		(8) $1,300,000,000 for outstanding liabilities related
16		to fiscal year 2019;
17		(9) $600,000,000 for outstanding liabilities related
18		to fiscal year 2020; and
19		(10) $0 for outstanding liabilities related to fiscal
20		year 2021 and fiscal years thereafter.
21		(k) Department of Healthcare and Family Services Medical
22		Assistance Payments.
23		(1) Definition of Medical Assistance.
24		For purposes of this subsection, the term "Medical
25		Assistance" shall include, but not necessarily be
26		limited to, medical programs and services authorized

SB1814 Enrolled - 129 - LRB101 09785 HLH 54886 b
1		under Titles XIX and XXI of the Social Security Act,
2		the Illinois Public Aid Code, the Children's Health
3		Insurance Program Act, the Covering ALL KIDS Health
4		Insurance Act, the Long Term Acute Care Hospital
5		Quality Improvement Transfer Program Act, and medical
6		care to or on behalf of persons suffering from chronic
7		renal disease, persons suffering from hemophilia, and
8		victims of sexual assault.
9		(2) Limitations on Medical Assistance payments that
10		may be paid from future fiscal year appropriations.
11		(A) The maximum amounts of annual unpaid Medical
12		Assistance bills received and recorded by the
13		Department of Healthcare and Family Services on or
14		before June 30th of a particular fiscal year
15		attributable in aggregate to the General Revenue Fund,
16		Healthcare Provider Relief Fund, Tobacco Settlement
17		Recovery Fund, Long-Term Care Provider Fund, and the
18		Drug Rebate Fund that may be paid in total by the
19		Department from future fiscal year Medical Assistance
20		appropriations to those funds are: $700,000,000 for
21		fiscal year 2013 and $100,000,000 for fiscal year 2014
22		and each fiscal year thereafter.
23		(B) Bills for Medical Assistance services rendered
24		in a particular fiscal year, but received and recorded
25		by the Department of Healthcare and Family Services
26		after June 30th of that fiscal year, may be paid from

SB1814 Enrolled - 130 - LRB101 09785 HLH 54886 b
1		either appropriations for that fiscal year or future
2		fiscal year appropriations for Medical Assistance.
3		Such payments shall not be subject to the requirements
4		of subparagraph (A).
5		(C) Medical Assistance bills received by the
6		Department of Healthcare and Family Services in a
7		particular fiscal year, but subject to payment amount
8		adjustments in a future fiscal year may be paid from a
9		future fiscal year's appropriation for Medical
10		Assistance. Such payments shall not be subject to the
11		requirements of subparagraph (A).
12		(D) Medical Assistance payments made by the
13		Department of Healthcare and Family Services from
14		funds other than those specifically referenced in
15		subparagraph (A) may be made from appropriations for
16		those purposes for any fiscal year without regard to
17		the fact that the Medical Assistance services being
18		compensated for by such payment may have been rendered
19		in a prior fiscal year. Such payments shall not be
20		subject to the requirements of subparagraph (A).
21		(3) Extended lapse period for Department of Healthcare
22		and Family Services Medical Assistance payments.
23		Notwithstanding any other State law to the contrary,
24		outstanding Department of Healthcare and Family Services
25		Medical Assistance liabilities, as of June 30th, payable
26		from appropriations which have otherwise expired, may be

SB1814 Enrolled - 131 - LRB101 09785 HLH 54886 b
1		paid out of the expiring appropriations during the 6-month
2		period ending at the close of business on December 31st.
3		(l) The changes to this Section made by Public Act 97-691
4		shall be effective for payment of Medical Assistance bills
5		incurred in fiscal year 2013 and future fiscal years. The
6		changes to this Section made by Public Act 97-691 shall not be
7		applied to Medical Assistance bills incurred in fiscal year
8		2012 or prior fiscal years.
9		(m) The Comptroller must issue payments against
10		outstanding liabilities that were received prior to the lapse
11		period deadlines set forth in this Section as soon thereafter
12		as practical, but no payment may be issued after the 4 months
13		following the lapse period deadline without the signed
14		authorization of the Comptroller and the Governor.
15		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
16		Section 5-40. The Gifts and Grants to Government Act is
17		amended by adding Section 4 as follows:
18		(30 ILCS 110/4 new)
19		Sec. 4. Governor's Grant Fund; additional purposes. In
20		addition to any other deposits authorized by law, the
21		Governor's Grant Fund may accept funds from any source, public
22		or private, to be used for the purposes of such funds including
23		administrative costs of the Governor's Office.

SB1814 Enrolled - 132 - LRB101 09785 HLH 54886 b
1		Section 5-45. The State Revenue Sharing Act is amended by
2		changing Section 12 as follows:
3		(30 ILCS 115/12) (from Ch. 85, par. 616)
4		Sec. 12. Personal Property Tax Replacement Fund. There is
5		hereby created the Personal Property Tax Replacement Fund, a
6		special fund in the State Treasury into which shall be paid all
7		revenue realized:
8		(a) all amounts realized from the additional personal
9		property tax replacement income tax imposed by subsections
10		(c) and (d) of Section 201 of the Illinois Income Tax Act,
11		except for those amounts deposited into the Income Tax
12		Refund Fund pursuant to subsection (c) of Section 901 of
13		the Illinois Income Tax Act; and
14		(b) all amounts realized from the additional personal
15		property replacement invested capital taxes imposed by
16		Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
17		Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
18		Revenue Act, and Section 3 of the Water Company Invested
19		Capital Tax Act, and amounts payable to the Department of
20		Revenue under the Telecommunications Infrastructure
21		Maintenance Fee Act.
22		As soon as may be after the end of each month, the
23		Department of Revenue shall certify to the Treasurer and the
24		Comptroller the amount of all refunds paid out of the General
25		Revenue Fund through the preceding month on account of

SB1814 Enrolled - 133 - LRB101 09785 HLH 54886 b
1		overpayment of liability on taxes paid into the Personal
2		Property Tax Replacement Fund. Upon receipt of such
3		certification, the Treasurer and the Comptroller shall
4		transfer the amount so certified from the Personal Property Tax
5		Replacement Fund into the General Revenue Fund.
6		The payments of revenue into the Personal Property Tax
7		Replacement Fund shall be used exclusively for distribution to
8		taxing districts, regional offices and officials, and local
9		officials as provided in this Section and in the School Code,
10		payment of the ordinary and contingent expenses of the Property
11		Tax Appeal Board, payment of the expenses of the Department of
12		Revenue incurred in administering the collection and
13		distribution of monies paid into the Personal Property Tax
14		Replacement Fund and transfers due to refunds to taxpayers for
15		overpayment of liability for taxes paid into the Personal
16		Property Tax Replacement Fund.
17		In addition, moneys in the Personal Property Tax
18		Replacement Fund may be used to pay any of the following: (i)
19		salary, stipends, and additional compensation as provided by
20		law for chief election clerks, county clerks, and county
21		recorders; (ii) costs associated with regional offices of
22		education and educational service centers; (iii)
23		reimbursements payable by the State Board of Elections under
24		Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
25		Election Code; (iv) expenses of the Illinois Educational Labor
26		Relations Board; and (v) salary, personal services, and

SB1814 Enrolled - 134 - LRB101 09785 HLH 54886 b
1		additional compensation as provided by law for court reporters
2		under the Court Reporters Act.
3		As soon as may be after the effective date of this
4		amendatory Act of 1980, the Department of Revenue shall certify
5		to the Treasurer the amount of net replacement revenue paid
6		into the General Revenue Fund prior to that effective date from
7		the additional tax imposed by Section 2a.1 of the Messages Tax
8		Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
9		the Public Utilities Revenue Act; Section 3 of the Water
10		Company Invested Capital Tax Act; amounts collected by the
11		Department of Revenue under the Telecommunications
12		Infrastructure Maintenance Fee Act; and the additional
13		personal property tax replacement income tax imposed by the
14		Illinois Income Tax Act, as amended by Public Act 81-1st
15		Special Session-1. Net replacement revenue shall be defined as
16		the total amount paid into and remaining in the General Revenue
17		Fund as a result of those Acts minus the amount outstanding and
18		obligated from the General Revenue Fund in state vouchers or
19		warrants prior to the effective date of this amendatory Act of
20		1980 as refunds to taxpayers for overpayment of liability under
21		those Acts.
22		All interest earned by monies accumulated in the Personal
23		Property Tax Replacement Fund shall be deposited in such Fund.
24		All amounts allocated pursuant to this Section are appropriated
25		on a continuing basis.
26		Prior to December 31, 1980, as soon as may be after the end

SB1814 Enrolled - 135 - LRB101 09785 HLH 54886 b
1		of each quarter beginning with the quarter ending December 31,
2		1979, and on and after December 31, 1980, as soon as may be
3		after January 1, March 1, April 1, May 1, July 1, August 1,
4		October 1 and December 1 of each year, the Department of
5		Revenue shall allocate to each taxing district as defined in
6		Section 1-150 of the Property Tax Code, in accordance with the
7		provisions of paragraph (2) of this Section the portion of the
8		funds held in the Personal Property Tax Replacement Fund which
9		is required to be distributed, as provided in paragraph (1),
10		for each quarter. Provided, however, under no circumstances
11		shall any taxing district during each of the first two years of
12		distribution of the taxes imposed by this amendatory Act of
13		1979 be entitled to an annual allocation which is less than the
14		funds such taxing district collected from the 1978 personal
15		property tax. Provided further that under no circumstances
16		shall any taxing district during the third year of distribution
17		of the taxes imposed by this amendatory Act of 1979 receive
18		less than 60% of the funds such taxing district collected from
19		the 1978 personal property tax. In the event that the total of
20		the allocations made as above provided for all taxing
21		districts, during either of such 3 years, exceeds the amount
22		available for distribution the allocation of each taxing
23		district shall be proportionately reduced. Except as provided
24		in Section 13 of this Act, the Department shall then certify,
25		pursuant to appropriation, such allocations to the State
26		Comptroller who shall pay over to the several taxing districts

SB1814 Enrolled - 136 - LRB101 09785 HLH 54886 b
1		the respective amounts allocated to them.
2		Any township which receives an allocation based in whole or
3		in part upon personal property taxes which it levied pursuant
4		to Section 6-507 or 6-512 of the Illinois Highway Code and
5		which was previously required to be paid over to a municipality
6		shall immediately pay over to that municipality a proportionate
7		share of the personal property replacement funds which such
8		township receives.
9		Any municipality or township, other than a municipality
10		with a population in excess of 500,000, which receives an
11		allocation based in whole or in part on personal property taxes
12		which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
13		Illinois Local Library Act and which was previously required to
14		be paid over to a public library shall immediately pay over to
15		that library a proportionate share of the personal property tax
16		replacement funds which such municipality or township
17		receives; provided that if such a public library has converted
18		to a library organized under The Illinois Public Library
19		District Act, regardless of whether such conversion has
20		occurred on, after or before January 1, 1988, such
21		proportionate share shall be immediately paid over to the
22		library district which maintains and operates the library.
23		However, any library that has converted prior to January 1,
24		1988, and which hitherto has not received the personal property
25		tax replacement funds, shall receive such funds commencing on
26		January 1, 1988.

SB1814 Enrolled - 137 - LRB101 09785 HLH 54886 b
1		Any township which receives an allocation based in whole or
2		in part on personal property taxes which it levied pursuant to
3		Section 1c of the Public Graveyards Act and which taxes were
4		previously required to be paid over to or used for such public
5		cemetery or cemeteries shall immediately pay over to or use for
6		such public cemetery or cemeteries a proportionate share of the
7		personal property tax replacement funds which the township
8		receives.
9		Any taxing district which receives an allocation based in
10		whole or in part upon personal property taxes which it levied
11		for another governmental body or school district in Cook County
12		in 1976 or for another governmental body or school district in
13		the remainder of the State in 1977 shall immediately pay over
14		to that governmental body or school district the amount of
15		personal property replacement funds which such governmental
16		body or school district would receive directly under the
17		provisions of paragraph (2) of this Section, had it levied its
18		own taxes.
19		(1) The portion of the Personal Property Tax
20		Replacement Fund required to be distributed as of the time
21		allocation is required to be made shall be the amount
22		available in such Fund as of the time allocation is
23		required to be made.
24		The amount available for distribution shall be the
25		total amount in the fund at such time minus the necessary
26		administrative and other authorized expenses as limited by

SB1814 Enrolled - 138 - LRB101 09785 HLH 54886 b
1		the appropriation and the amount determined by: (a) $2.8
2		million for fiscal year 1981; (b) for fiscal year 1982,
3		.54% of the funds distributed from the fund during the
4		preceding fiscal year; (c) for fiscal year 1983 through
5		fiscal year 1988, .54% of the funds distributed from the
6		fund during the preceding fiscal year less .02% of such
7		fund for fiscal year 1983 and less .02% of such funds for
8		each fiscal year thereafter; (d) for fiscal year 1989
9		through fiscal year 2011 no more than 105% of the actual
10		administrative expenses of the prior fiscal year; (e) for
11		fiscal year 2012 and beyond, a sufficient amount to pay (i)
12		stipends, additional compensation, salary reimbursements,
13		and other amounts directed to be paid out of this Fund for
14		local officials as authorized or required by statute and
15		(ii) no more than 105% of the actual administrative
16		expenses of the prior fiscal year, including payment of the
17		ordinary and contingent expenses of the Property Tax Appeal
18		Board and payment of the expenses of the Department of
19		Revenue incurred in administering the collection and
20		distribution of moneys paid into the Fund; (f) for fiscal
21		years 2012 and 2013 only, a sufficient amount to pay
22		stipends, additional compensation, salary reimbursements,
23		and other amounts directed to be paid out of this Fund for
24		regional offices and officials as authorized or required by
25		statute; or (g) for fiscal years 2018 through 2020 and 2019
26		only, a sufficient amount to pay amounts directed to be

SB1814 Enrolled - 139 - LRB101 09785 HLH 54886 b
1		paid out of this Fund for public community college base
2		operating grants and local health protection grants to
3		certified local health departments as authorized or
4		required by appropriation or statute. Such portion of the
5		fund shall be determined after the transfer into the
6		General Revenue Fund due to refunds, if any, paid from the
7		General Revenue Fund during the preceding quarter. If at
8		any time, for any reason, there is insufficient amount in
9		the Personal Property Tax Replacement Fund for payments for
10		regional offices and officials or local officials or
11		payment of costs of administration or for transfers due to
12		refunds at the end of any particular month, the amount of
13		such insufficiency shall be carried over for the purposes
14		of payments for regional offices and officials, local
15		officials, transfers into the General Revenue Fund, and
16		costs of administration to the following month or months.
17		Net replacement revenue held, and defined above, shall be
18		transferred by the Treasurer and Comptroller to the
19		Personal Property Tax Replacement Fund within 10 days of
20		such certification.
21		(2) Each quarterly allocation shall first be
22		apportioned in the following manner: 51.65% for taxing
23		districts in Cook County and 48.35% for taxing districts in
24		the remainder of the State.
25		The Personal Property Replacement Ratio of each taxing
26		district outside Cook County shall be the ratio which the Tax

SB1814 Enrolled - 140 - LRB101 09785 HLH 54886 b
1		Base of that taxing district bears to the Downstate Tax Base.
2		The Tax Base of each taxing district outside of Cook County is
3		the personal property tax collections for that taxing district
4		for the 1977 tax year. The Downstate Tax Base is the personal
5		property tax collections for all taxing districts in the State
6		outside of Cook County for the 1977 tax year. The Department of
7		Revenue shall have authority to review for accuracy and
8		completeness the personal property tax collections for each
9		taxing district outside Cook County for the 1977 tax year.
10		The Personal Property Replacement Ratio of each Cook County
11		taxing district shall be the ratio which the Tax Base of that
12		taxing district bears to the Cook County Tax Base. The Tax Base
13		of each Cook County taxing district is the personal property
14		tax collections for that taxing district for the 1976 tax year.
15		The Cook County Tax Base is the personal property tax
16		collections for all taxing districts in Cook County for the
17		1976 tax year. The Department of Revenue shall have authority
18		to review for accuracy and completeness the personal property
19		tax collections for each taxing district within Cook County for
20		the 1976 tax year.
21		For all purposes of this Section 12, amounts paid to a
22		taxing district for such tax years as may be applicable by a
23		foreign corporation under the provisions of Section 7-202 of
24		the Public Utilities Act, as amended, shall be deemed to be
25		personal property taxes collected by such taxing district for
26		such tax years as may be applicable. The Director shall

SB1814 Enrolled - 141 - LRB101 09785 HLH 54886 b
1		determine from the Illinois Commerce Commission, for any tax
2		year as may be applicable, the amounts so paid by any such
3		foreign corporation to any and all taxing districts. The
4		Illinois Commerce Commission shall furnish such information to
5		the Director. For all purposes of this Section 12, the Director
6		shall deem such amounts to be collected personal property taxes
7		of each such taxing district for the applicable tax year or
8		years.
9		Taxing districts located both in Cook County and in one or
10		more other counties shall receive both a Cook County allocation
11		and a Downstate allocation determined in the same way as all
12		other taxing districts.
13		If any taxing district in existence on July 1, 1979 ceases
14		to exist, or discontinues its operations, its Tax Base shall
15		thereafter be deemed to be zero. If the powers, duties and
16		obligations of the discontinued taxing district are assumed by
17		another taxing district, the Tax Base of the discontinued
18		taxing district shall be added to the Tax Base of the taxing
19		district assuming such powers, duties and obligations.
20		If two or more taxing districts in existence on July 1,
21		1979, or a successor or successors thereto shall consolidate
22		into one taxing district, the Tax Base of such consolidated
23		taxing district shall be the sum of the Tax Bases of each of
24		the taxing districts which have consolidated.
25		If a single taxing district in existence on July 1, 1979,
26		or a successor or successors thereto shall be divided into two

SB1814 Enrolled - 142 - LRB101 09785 HLH 54886 b
1		or more separate taxing districts, the tax base of the taxing
2		district so divided shall be allocated to each of the resulting
3		taxing districts in proportion to the then current equalized
4		assessed value of each resulting taxing district.
5		If a portion of the territory of a taxing district is
6		disconnected and annexed to another taxing district of the same
7		type, the Tax Base of the taxing district from which
8		disconnection was made shall be reduced in proportion to the
9		then current equalized assessed value of the disconnected
10		territory as compared with the then current equalized assessed
11		value within the entire territory of the taxing district prior
12		to disconnection, and the amount of such reduction shall be
13		added to the Tax Base of the taxing district to which
14		annexation is made.
15		If a community college district is created after July 1,
16		1979, beginning on the effective date of this amendatory Act of
17		1995, its Tax Base shall be 3.5% of the sum of the personal
18		property tax collected for the 1977 tax year within the
19		territorial jurisdiction of the district.
20		The amounts allocated and paid to taxing districts pursuant
21		to the provisions of this amendatory Act of 1979 shall be
22		deemed to be substitute revenues for the revenues derived from
23		taxes imposed on personal property pursuant to the provisions
24		of the "Revenue Act of 1939" or "An Act for the assessment and
25		taxation of private car line companies", approved July 22,
26		1943, as amended, or Section 414 of the Illinois Insurance

SB1814 Enrolled - 143 - LRB101 09785 HLH 54886 b
1		Code, prior to the abolition of such taxes and shall be used
2		for the same purposes as the revenues derived from ad valorem
3		taxes on real estate.
4		Monies received by any taxing districts from the Personal
5		Property Tax Replacement Fund shall be first applied toward
6		payment of the proportionate amount of debt service which was
7		previously levied and collected from extensions against
8		personal property on bonds outstanding as of December 31, 1978
9		and next applied toward payment of the proportionate share of
10		the pension or retirement obligations of the taxing district
11		which were previously levied and collected from extensions
12		against personal property. For each such outstanding bond
13		issue, the County Clerk shall determine the percentage of the
14		debt service which was collected from extensions against real
15		estate in the taxing district for 1978 taxes payable in 1979,
16		as related to the total amount of such levies and collections
17		from extensions against both real and personal property. For
18		1979 and subsequent years' taxes, the County Clerk shall levy
19		and extend taxes against the real estate of each taxing
20		district which will yield the said percentage or percentages of
21		the debt service on such outstanding bonds. The balance of the
22		amount necessary to fully pay such debt service shall
23		constitute a first and prior lien upon the monies received by
24		each such taxing district through the Personal Property Tax
25		Replacement Fund and shall be first applied or set aside for
26		such purpose. In counties having fewer than 3,000,000

SB1814 Enrolled - 144 - LRB101 09785 HLH 54886 b
1		inhabitants, the amendments to this paragraph as made by this
2		amendatory Act of 1980 shall be first applicable to 1980 taxes
3		to be collected in 1981.
4		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
5		Section 5-50. The Illinois Coal Technology Development
6		Assistance Act is amended by changing Section 3 as follows:
7		(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
8		Sec. 3. Transfers to Coal Technology Development
9		Assistance Fund.
10		(a) As soon as may be practicable after the first day of
11		each month, the Department of Revenue shall certify to the
12		Treasurer an amount equal to 1/64 of the revenue realized from
13		the tax imposed by the Electricity Excise Tax Law, Section 2 of
14		the Public Utilities Revenue Act, Section 2 of the Messages Tax
15		Act, and Section 2 of the Gas Revenue Tax Act, during the
16		preceding month. Upon receipt of the certification, the
17		Treasurer shall transfer the amount shown on such certification
18		from the General Revenue Fund to the Coal Technology
19		Development Assistance Fund, which is hereby created as a
20		special fund in the State treasury, except that no transfer
21		shall be made in any month in which the Fund has reached the
22		following balance:
23		(1) (Blank). $7,000,000 during fiscal year 1994.
24		(2) (Blank). $8,500,000 during fiscal year 1995.

SB1814 Enrolled - 145 - LRB101 09785 HLH 54886 b
1		(3) (Blank). $10,000,000 during fiscal years 1996 and
2		1997.
3		(4) (Blank). During fiscal year 1998 through fiscal
4		year 2004, an amount equal to the sum of $10,000,000 plus
5		additional moneys deposited into the Coal Technology
6		Development Assistance Fund from the Renewable Energy
7		Resources and Coal Technology Development Assistance
8		Charge under Section 6.5 of the Renewable Energy, Energy
9		Efficiency, and Coal Resources Development Law of 1997.
10		(5) (Blank). During fiscal year 2005, an amount equal
11		to the sum of $7,000,000 plus additional moneys deposited
12		into the Coal Technology Development Assistance Fund from
13		the Renewable Energy Resources and Coal Technology
14		Development Assistance Charge under Section 6.5 of the
15		Renewable Energy, Energy Efficiency, and Coal Resources
16		Development Law of 1997.
17		(6) Expect as otherwise provided in subsection (b),
18		during During fiscal year 2006 and each fiscal year
19		thereafter, an amount equal to the sum of $10,000,000 plus
20		additional moneys deposited into the Coal Technology
21		Development Assistance Fund from the Renewable Energy
22		Resources and Coal Technology Development Assistance
23		Charge under Section 6.5 of the Renewable Energy, Energy
24		Efficiency, and Coal Resources Development Law of 1997.
25		(b) During fiscal years year 2019 and 2020 only, the
26		Treasurer shall make no transfers from the General Revenue Fund

SB1814 Enrolled - 146 - LRB101 09785 HLH 54886 b
1		to the Coal Technology Development Assistance Fund.
2		(Source: P.A. 99-78, eff. 7-20-15; 100-587, eff. 6-4-18.)
3		Section 5-55. The Downstate Public Transportation Act is
4		amended by changing Section 2-3 as follows:
5		(30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
6		Sec. 2-3. (a) As soon as possible after the first day of
7		each month, beginning July 1, 1984, upon certification of the
8		Department of Revenue, the Comptroller shall order
9		transferred, and the Treasurer shall transfer, from the General
10		Revenue Fund to a special fund in the State Treasury which is
11		hereby created, to be known as the "Downstate Public
12		Transportation Fund", an amount equal to 2/32 (beginning July
13		1, 2005, 3/32) of the net revenue realized from the Retailers'
14		Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
15		Act, and the Service Use Tax Act from persons incurring
16		municipal or county retailers' or service occupation tax
17		liability for the benefit of any municipality or county located
18		wholly within the boundaries of each participant, other than
19		any Metro-East Transit District participant certified pursuant
20		to subsection (c) of this Section during the preceding month,
21		except that the Department shall pay into the Downstate Public
22		Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
23		of the net revenue realized under the State tax Acts named
24		above within any municipality or county located wholly within

SB1814 Enrolled - 147 - LRB101 09785 HLH 54886 b
1		the boundaries of each participant, other than any Metro-East
2		participant, for tax periods beginning on or after January 1,
3		1990. Net revenue realized for a month shall be the revenue
4		collected by the State pursuant to such Acts during the
5		previous month from persons incurring municipal or county
6		retailers' or service occupation tax liability for the benefit
7		of any municipality or county located wholly within the
8		boundaries of a participant, less the amount paid out during
9		that same month as refunds or credit memoranda to taxpayers for
10		overpayment of liability under such Acts for the benefit of any
11		municipality or county located wholly within the boundaries of
12		a participant.
13		Notwithstanding any provision of law to the contrary,
14		beginning on July 6, 2017 (the effective date of Public Act
15		100-23), those amounts required under this subsection (a) to be
16		transferred by the Treasurer into the Downstate Public
17		Transportation Fund from the General Revenue Fund shall be
18		directly deposited into the Downstate Public Transportation
19		Fund as the revenues are realized from the taxes indicated.
20		(b) As soon as possible after the first day of each month,
21		beginning July 1, 1989, upon certification of the Department of
22		Revenue, the Comptroller shall order transferred, and the
23		Treasurer shall transfer, from the General Revenue Fund to a
24		special fund in the State Treasury which is hereby created, to
25		be known as the "Metro-East Public Transportation Fund", an
26		amount equal to 2/32 of the net revenue realized, as above,

SB1814 Enrolled - 148 - LRB101 09785 HLH 54886 b
1		from within the boundaries of Madison, Monroe, and St. Clair
2		Counties, except that the Department shall pay into the
3		Metro-East Public Transportation Fund 2/32 of 80% of the net
4		revenue realized under the State tax Acts specified in
5		subsection (a) of this Section within the boundaries of
6		Madison, Monroe and St. Clair Counties for tax periods
7		beginning on or after January 1, 1990. A local match equivalent
8		to an amount which could be raised by a tax levy at the rate of
9		.05% on the assessed value of property within the boundaries of
10		Madison County is required annually to cause a total of 2/32 of
11		the net revenue to be deposited in the Metro-East Public
12		Transportation Fund. Failure to raise the required local match
13		annually shall result in only 1/32 being deposited into the
14		Metro-East Public Transportation Fund after July 1, 1989, or
15		1/32 of 80% of the net revenue realized for tax periods
16		beginning on or after January 1, 1990.
17		(b-5) As soon as possible after the first day of each
18		month, beginning July 1, 2005, upon certification of the
19		Department of Revenue, the Comptroller shall order
20		transferred, and the Treasurer shall transfer, from the General
21		Revenue Fund to the Downstate Public Transportation Fund, an
22		amount equal to 3/32 of 80% of the net revenue realized from
23		within the boundaries of Monroe and St. Clair Counties under
24		the State Tax Acts specified in subsection (a) of this Section
25		and provided further that, beginning July 1, 2005, the
26		provisions of subsection (b) shall no longer apply with respect

SB1814 Enrolled - 149 - LRB101 09785 HLH 54886 b
1		to such tax receipts from Monroe and St. Clair Counties.
2		Notwithstanding any provision of law to the contrary,
3		beginning on July 6, 2017 (the effective date of Public Act
4		100-23), those amounts required under this subsection (b-5) to
5		be transferred by the Treasurer into the Downstate Public
6		Transportation Fund from the General Revenue Fund shall be
7		directly deposited into the Downstate Public Transportation
8		Fund as the revenues are realized from the taxes indicated.
9		(b-6) As soon as possible after the first day of each
10		month, beginning July 1, 2008, upon certification by the
11		Department of Revenue, the Comptroller shall order transferred
12		and the Treasurer shall transfer, from the General Revenue Fund
13		to the Downstate Public Transportation Fund, an amount equal to
14		3/32 of 80% of the net revenue realized from within the
15		boundaries of Madison County under the State Tax Acts specified
16		in subsection (a) of this Section and provided further that,
17		beginning July 1, 2008, the provisions of subsection (b) shall
18		no longer apply with respect to such tax receipts from Madison
19		County.
20		Notwithstanding any provision of law to the contrary,
21		beginning on July 6, 2017 (the effective date of Public Act
22		100-23), those amounts required under this subsection (b-6) to
23		be transferred by the Treasurer into the Downstate Public
24		Transportation Fund from the General Revenue Fund shall be
25		directly deposited into the Downstate Public Transportation
26		Fund as the revenues are realized from the taxes indicated.

SB1814 Enrolled - 150 - LRB101 09785 HLH 54886 b
1		(b-7) Beginning July 1, 2018, notwithstanding the other
2		provisions of this Section, instead of the Comptroller making
3		monthly transfers from the General Revenue Fund to the
4		Downstate Public Transportation Fund, the Department of
5		Revenue shall deposit the designated fraction of the net
6		revenue realized from collections under the Retailers'
7		Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
8		Act, and the Service Use Tax Act directly into the Downstate
9		Public Transportation Fund.
10		(c) The Department shall certify to the Department of
11		Revenue the eligible participants under this Article and the
12		territorial boundaries of such participants for the purposes of
13		the Department of Revenue in subsections (a) and (b) of this
14		Section.
15		(d) For the purposes of this Article, beginning in fiscal
16		year 2009 the General Assembly shall appropriate an amount from
17		the Downstate Public Transportation Fund equal to the sum total
18		funds projected to be paid to the participants pursuant to
19		Section 2-7. If the General Assembly fails to make
20		appropriations sufficient to cover the amounts projected to be
21		paid pursuant to Section 2-7, this Act shall constitute an
22		irrevocable and continuing appropriation from the Downstate
23		Public Transportation Fund of all amounts necessary for those
24		purposes.
25		(e) (Blank). Notwithstanding anything in this Section to
26		the contrary, amounts transferred from the General Revenue Fund

SB1814 Enrolled - 151 - LRB101 09785 HLH 54886 b
1		to the Downstate Public Transportation Fund pursuant to this
2		Section shall not exceed $169,000,000 in State fiscal year
3		2012.
4		(f) (Blank). For State fiscal year 2018 only,
5		notwithstanding any provision of law to the contrary, the total
6		amount of revenue and deposits under this Section attributable
7		to revenues realized during State fiscal year 2018 shall be
8		reduced by 10%.
9		(g) (Blank). For State fiscal year 2019 only,
10		notwithstanding any provision of law to the contrary, the total
11		amount of revenue and deposits under this Section attributable
12		to revenues realized during State fiscal year 2019 shall be
13		reduced by 5%.
14		(h) For State fiscal year 2020 only, notwithstanding any
15		provision of law to the contrary, the total amount of revenue
16		and deposits under this Section attributable to revenues
17		realized during State fiscal year 2020 shall be reduced by 5%.
18		(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
19		100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)
20		Section 5-60. The Illinois Income Tax Act is amended by
21		changing Section 901 as follows:
22		(35 ILCS 5/901) (from Ch. 120, par. 9-901)
23		Sec. 901. Collection authority.
24		(a) In general. The Department shall collect the taxes

SB1814 Enrolled - 152 - LRB101 09785 HLH 54886 b
1		imposed by this Act. The Department shall collect certified
2		past due child support amounts under Section 2505-650 of the
3		Department of Revenue Law of the Civil Administrative Code of
4		Illinois. Except as provided in subsections (b), (c), (e), (f),
5		(g), and (h) of this Section, money collected pursuant to
6		subsections (a) and (b) of Section 201 of this Act shall be
7		paid into the General Revenue Fund in the State treasury; money
8		collected pursuant to subsections (c) and (d) of Section 201 of
9		this Act shall be paid into the Personal Property Tax
10		Replacement Fund, a special fund in the State Treasury; and
11		money collected under Section 2505-650 of the Department of
12		Revenue Law of the Civil Administrative Code of Illinois shall
13		be paid into the Child Support Enforcement Trust Fund, a
14		special fund outside the State Treasury, or to the State
15		Disbursement Unit established under Section 10-26 of the
16		Illinois Public Aid Code, as directed by the Department of
17		Healthcare and Family Services.
18		(b) Local Government Distributive Fund. Beginning August
19		1, 1969, and continuing through June 30, 1994, the Treasurer
20		shall transfer each month from the General Revenue Fund to a
21		special fund in the State treasury, to be known as the "Local
22		Government Distributive Fund", an amount equal to 1/12 of the
23		net revenue realized from the tax imposed by subsections (a)
24		and (b) of Section 201 of this Act during the preceding month.
25		Beginning July 1, 1994, and continuing through June 30, 1995,
26		the Treasurer shall transfer each month from the General

SB1814 Enrolled - 153 - LRB101 09785 HLH 54886 b
1		Revenue Fund to the Local Government Distributive Fund an
2		amount equal to 1/11 of the net revenue realized from the tax
3		imposed by subsections (a) and (b) of Section 201 of this Act
4		during the preceding month. Beginning July 1, 1995 and
5		continuing through January 31, 2011, the Treasurer shall
6		transfer each month from the General Revenue Fund to the Local
7		Government Distributive Fund an amount equal to the net of (i)
8		1/10 of the net revenue realized from the tax imposed by
9		subsections (a) and (b) of Section 201 of the Illinois Income
10		Tax Act during the preceding month (ii) minus, beginning July
11		1, 2003 and ending June 30, 2004, $6,666,666, and beginning
12		July 1, 2004, zero. Beginning February 1, 2011, and continuing
13		through January 31, 2015, the Treasurer shall transfer each
14		month from the General Revenue Fund to the Local Government
15		Distributive Fund an amount equal to the sum of (i) 6% (10% of
16		the ratio of the 3% individual income tax rate prior to 2011 to
17		the 5% individual income tax rate after 2010) of the net
18		revenue realized from the tax imposed by subsections (a) and
19		(b) of Section 201 of this Act upon individuals, trusts, and
20		estates during the preceding month and (ii) 6.86% (10% of the
21		ratio of the 4.8% corporate income tax rate prior to 2011 to
22		the 7% corporate income tax rate after 2010) of the net revenue
23		realized from the tax imposed by subsections (a) and (b) of
24		Section 201 of this Act upon corporations during the preceding
25		month. Beginning February 1, 2015 and continuing through July
26		31, 2017, the Treasurer shall transfer each month from the

SB1814 Enrolled - 154 - LRB101 09785 HLH 54886 b
1		General Revenue Fund to the Local Government Distributive Fund
2		an amount equal to the sum of (i) 8% (10% of the ratio of the 3%
3		individual income tax rate prior to 2011 to the 3.75%
4		individual income tax rate after 2014) of the net revenue
5		realized from the tax imposed by subsections (a) and (b) of
6		Section 201 of this Act upon individuals, trusts, and estates
7		during the preceding month and (ii) 9.14% (10% of the ratio of
8		the 4.8% corporate income tax rate prior to 2011 to the 5.25%
9		corporate income tax rate after 2014) of the net revenue
10		realized from the tax imposed by subsections (a) and (b) of
11		Section 201 of this Act upon corporations during the preceding
12		month. Beginning August 1, 2017, the Treasurer shall transfer
13		each month from the General Revenue Fund to the Local
14		Government Distributive Fund an amount equal to the sum of (i)
15		6.06% (10% of the ratio of the 3% individual income tax rate
16		prior to 2011 to the 4.95% individual income tax rate after
17		July 1, 2017) of the net revenue realized from the tax imposed
18		by subsections (a) and (b) of Section 201 of this Act upon
19		individuals, trusts, and estates during the preceding month and
20		(ii) 6.85% (10% of the ratio of the 4.8% corporate income tax
21		rate prior to 2011 to the 7% corporate income tax rate after
22		July 1, 2017) of the net revenue realized from the tax imposed
23		by subsections (a) and (b) of Section 201 of this Act upon
24		corporations during the preceding month. Net revenue realized
25		for a month shall be defined as the revenue from the tax
26		imposed by subsections (a) and (b) of Section 201 of this Act

SB1814 Enrolled - 155 - LRB101 09785 HLH 54886 b
1		which is deposited in the General Revenue Fund, the Education
2		Assistance Fund, the Income Tax Surcharge Local Government
3		Distributive Fund, the Fund for the Advancement of Education,
4		and the Commitment to Human Services Fund during the month
5		minus the amount paid out of the General Revenue Fund in State
6		warrants during that same month as refunds to taxpayers for
7		overpayment of liability under the tax imposed by subsections
8		(a) and (b) of Section 201 of this Act.
9		Notwithstanding any provision of law to the contrary,
10		beginning on July 6, 2017 (the effective date of Public Act
11		100-23), those amounts required under this subsection (b) to be
12		transferred by the Treasurer into the Local Government
13		Distributive Fund from the General Revenue Fund shall be
14		directly deposited into the Local Government Distributive Fund
15		as the revenue is realized from the tax imposed by subsections
16		(a) and (b) of Section 201 of this Act.
17		For State fiscal year 2018 only, notwithstanding any
18		provision of law to the contrary, the total amount of revenue
19		and deposits under this Section attributable to revenues
20		realized during State fiscal year 2018 shall be reduced by 10%.
21		For State fiscal year 2019 only, notwithstanding any
22		provision of law to the contrary, the total amount of revenue
23		and deposits under this Section attributable to revenues
24		realized during State fiscal year 2019 shall be reduced by 5%.
25		For State fiscal year 2020 only, notwithstanding any
26		provision of law to the contrary, the total amount of revenue

SB1814 Enrolled - 156 - LRB101 09785 HLH 54886 b
1		and deposits under this Section attributable to revenues
2		realized during State fiscal year 2020 shall be reduced by 5%.
3		(c) Deposits Into Income Tax Refund Fund.
4		(1) Beginning on January 1, 1989 and thereafter, the
5		Department shall deposit a percentage of the amounts
6		collected pursuant to subsections (a) and (b)(1), (2), and
7		(3) of Section 201 of this Act into a fund in the State
8		treasury known as the Income Tax Refund Fund. The
9		Department shall deposit 6% of such amounts during the
10		period beginning January 1, 1989 and ending on June 30,
11		1989. Beginning with State fiscal year 1990 and for each
12		fiscal year thereafter, the percentage deposited into the
13		Income Tax Refund Fund during a fiscal year shall be the
14		Annual Percentage. For fiscal years 1999 through 2001, the
15		Annual Percentage shall be 7.1%. For fiscal year 2003, the
16		Annual Percentage shall be 8%. For fiscal year 2004, the
17		Annual Percentage shall be 11.7%. Upon the effective date
18		of Public Act 93-839 (July 30, 2004), the Annual Percentage
19		shall be 10% for fiscal year 2005. For fiscal year 2006,
20		the Annual Percentage shall be 9.75%. For fiscal year 2007,
21		the Annual Percentage shall be 9.75%. For fiscal year 2008,
22		the Annual Percentage shall be 7.75%. For fiscal year 2009,
23		the Annual Percentage shall be 9.75%. For fiscal year 2010,
24		the Annual Percentage shall be 9.75%. For fiscal year 2011,
25		the Annual Percentage shall be 8.75%. For fiscal year 2012,
26		the Annual Percentage shall be 8.75%. For fiscal year 2013,

SB1814 Enrolled - 157 - LRB101 09785 HLH 54886 b
1		the Annual Percentage shall be 9.75%. For fiscal year 2014,
2		the Annual Percentage shall be 9.5%. For fiscal year 2015,
3		the Annual Percentage shall be 10%. For fiscal year 2018,
4		the Annual Percentage shall be 9.8%. For fiscal year 2019,
5		the Annual Percentage shall be 9.7%. For fiscal year 2020,
6		the Annual Percentage shall be 9.5%. 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) of
12		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 Percentage
22		to the Comptroller on the last business day of the fiscal
23		year immediately preceding the fiscal year for which it is
24		to be effective.
25		(2) Beginning on January 1, 1989 and thereafter, the
26		Department shall deposit a percentage of the amounts

SB1814 Enrolled - 158 - LRB101 09785 HLH 54886 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. The
4		Department shall deposit 18% of such amounts during the
5		period beginning January 1, 1989 and ending on June 30,
6		1989. Beginning with State fiscal year 1990 and for each
7		fiscal year thereafter, the percentage deposited into the
8		Income Tax Refund Fund during a fiscal year shall be the
9		Annual Percentage. For fiscal years 1999, 2000, and 2001,
10		the Annual Percentage shall be 19%. For fiscal year 2003,
11		the Annual Percentage shall be 27%. For fiscal year 2004,
12		the Annual Percentage shall be 32%. Upon the effective date
13		of Public Act 93-839 (July 30, 2004), the Annual Percentage
14		shall be 24% for fiscal year 2005. For fiscal year 2006,
15		the Annual Percentage shall be 20%. For fiscal year 2007,
16		the Annual Percentage shall be 17.5%. For fiscal year 2008,
17		the Annual Percentage shall be 15.5%. For fiscal year 2009,
18		the Annual Percentage shall be 17.5%. For fiscal year 2010,
19		the Annual Percentage shall be 17.5%. For fiscal year 2011,
20		the Annual Percentage shall be 17.5%. For fiscal year 2012,
21		the Annual Percentage shall be 17.5%. For fiscal year 2013,
22		the Annual Percentage shall be 14%. For fiscal year 2014,
23		the Annual Percentage shall be 13.4%. For fiscal year 2015,
24		the Annual Percentage shall be 14%. For fiscal year 2018,
25		the Annual Percentage shall be 17.5%. For fiscal year 2019,
26		the Annual Percentage shall be 15.5%. For fiscal year 2020,

SB1814 Enrolled - 159 - LRB101 09785 HLH 54886 b
1		the Annual Percentage shall be 14.25%. For all other fiscal
2		years, the Annual Percentage shall be calculated as a
3		fraction, the numerator of which shall be the amount of
4		refunds approved for payment by the Department during the
5		preceding fiscal year as a result of overpayment of tax
6		liability under subsections (a) and (b)(6), (7), and (8),
7		(c) and (d) of Section 201 of this Act plus the amount of
8		such refunds remaining approved but unpaid at the end of
9		the preceding fiscal year, and the denominator of which
10		shall be the amounts which will be collected pursuant to
11		subsections (a) and (b)(6), (7), and (8), (c) and (d) of
12		Section 201 of this Act during the preceding fiscal year;
13		except that in State fiscal year 2002, the Annual
14		Percentage shall in no event exceed 23%. The Director of
15		Revenue shall certify the Annual Percentage to the
16		Comptroller on the last business day of the fiscal year
17		immediately preceding the fiscal year for which it is to be
18		effective.
19		(3) The Comptroller shall order transferred and the
20		Treasurer shall transfer from the Tobacco Settlement
21		Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
22		in January, 2001, (ii) $35,000,000 in January, 2002, and
23		(iii) $35,000,000 in January, 2003.
24		(d) Expenditures from Income Tax Refund Fund.
25		(1) Beginning January 1, 1989, money in the Income Tax
26		Refund Fund shall be expended exclusively for the purpose

SB1814 Enrolled - 160 - LRB101 09785 HLH 54886 b
1		of paying refunds resulting from overpayment of tax
2		liability under Section 201 of this Act and for making
3		transfers pursuant to this subsection (d).
4		(2) The Director shall order payment of refunds
5		resulting from overpayment of tax liability under Section
6		201 of this Act from the Income Tax Refund Fund only to the
7		extent that amounts collected pursuant to Section 201 of
8		this Act and transfers pursuant to this subsection (d) and
9		item (3) of subsection (c) have been deposited and retained
10		in the Fund.
11		(3) As soon as possible after the end of each fiscal
12		year, the Director shall order transferred and the State
13		Treasurer and State Comptroller shall transfer from the
14		Income Tax Refund Fund to the Personal Property Tax
15		Replacement Fund an amount, certified by the Director to
16		the Comptroller, equal to the excess of the amount
17		collected pursuant to subsections (c) and (d) of Section
18		201 of this Act deposited into the Income Tax Refund Fund
19		during the fiscal year over the amount of refunds resulting
20		from overpayment of tax liability under subsections (c) and
21		(d) of Section 201 of this Act paid from the Income Tax
22		Refund Fund during the fiscal year.
23		(4) As soon as possible after the end of each fiscal
24		year, the Director shall order transferred and the State
25		Treasurer and State Comptroller shall transfer from the
26		Personal Property Tax Replacement Fund to the Income Tax

SB1814 Enrolled - 161 - LRB101 09785 HLH 54886 b
1		Refund Fund an amount, certified by the Director to the
2		Comptroller, equal to the excess of the amount of refunds
3		resulting from overpayment of tax liability under
4		subsections (c) and (d) of Section 201 of this Act paid
5		from the Income Tax Refund Fund during the fiscal year over
6		the amount collected pursuant to subsections (c) and (d) of
7		Section 201 of this Act deposited into the Income Tax
8		Refund Fund during the fiscal year.
9		(4.5) As soon as possible after the end of fiscal year
10		1999 and of each fiscal year thereafter, the Director shall
11		order transferred and the State Treasurer and State
12		Comptroller shall transfer from the Income Tax Refund Fund
13		to the General Revenue Fund any surplus remaining in the
14		Income Tax Refund Fund as of the end of such fiscal year;
15		excluding for fiscal years 2000, 2001, and 2002 amounts
16		attributable to transfers under item (3) of subsection (c)
17		less refunds resulting from the earned income tax credit.
18		(5) This Act shall constitute an irrevocable and
19		continuing appropriation from the Income Tax Refund Fund
20		for the purpose of paying refunds upon the order of the
21		Director in accordance with the provisions of this Section.
22		(e) Deposits into the Education Assistance Fund and the
23		Income Tax Surcharge Local Government Distributive Fund. On
24		July 1, 1991, and thereafter, of the amounts collected pursuant
25		to subsections (a) and (b) of Section 201 of this Act, minus
26		deposits into the Income Tax Refund Fund, the Department shall

SB1814 Enrolled - 162 - LRB101 09785 HLH 54886 b
1		deposit 7.3% into the Education Assistance Fund in the State
2		Treasury. Beginning July 1, 1991, and continuing through
3		January 31, 1993, of the amounts collected pursuant to
4		subsections (a) and (b) of Section 201 of the Illinois Income
5		Tax Act, minus deposits into the Income Tax Refund Fund, the
6		Department shall deposit 3.0% into the Income Tax Surcharge
7		Local Government Distributive Fund in the State Treasury.
8		Beginning February 1, 1993 and continuing through June 30,
9		1993, of the amounts collected pursuant to subsections (a) and
10		(b) of Section 201 of the Illinois Income Tax Act, minus
11		deposits into the Income Tax Refund Fund, the Department shall
12		deposit 4.4% into the Income Tax Surcharge Local Government
13		Distributive Fund in the State Treasury. Beginning July 1,
14		1993, and continuing through June 30, 1994, of the amounts
15		collected under subsections (a) and (b) of Section 201 of this
16		Act, minus deposits into the Income Tax Refund Fund, the
17		Department shall deposit 1.475% into the Income Tax Surcharge
18		Local Government Distributive Fund in the State Treasury.
19		(f) Deposits into the Fund for the Advancement of
20		Education. Beginning February 1, 2015, the Department shall
21		deposit the following portions of the revenue realized from the
22		tax imposed upon individuals, trusts, and estates by
23		subsections (a) and (b) of Section 201 of this Act, minus
24		deposits into the Income Tax Refund Fund, into the Fund for the
25		Advancement of Education:
26		(1) beginning February 1, 2015, and prior to February

SB1814 Enrolled - 163 - LRB101 09785 HLH 54886 b
1		1, 2025, 1/30; and
2		(2) beginning February 1, 2025, 1/26.
3		If the rate of tax imposed by subsection (a) and (b) of
4		Section 201 is reduced pursuant to Section 201.5 of this Act,
5		the Department shall not make the deposits required by this
6		subsection (f) on or after the effective date of the reduction.
7		(g) Deposits into the Commitment to Human Services Fund.
8		Beginning February 1, 2015, the Department shall deposit the
9		following portions of the revenue realized from the tax imposed
10		upon individuals, trusts, and estates by subsections (a) and
11		(b) of Section 201 of this Act, minus deposits into the Income
12		Tax Refund Fund, into the Commitment to Human Services Fund:
13		(1) beginning February 1, 2015, and prior to February
14		1, 2025, 1/30; and
15		(2) beginning February 1, 2025, 1/26.
16		If the rate of tax imposed by subsection (a) and (b) of
17		Section 201 is reduced pursuant to Section 201.5 of this Act,
18		the Department shall not make the deposits required by this
19		subsection (g) on or after the effective date of the reduction.
20		(h) Deposits into the Tax Compliance and Administration
21		Fund. Beginning on the first day of the first calendar month to
22		occur on or after August 26, 2014 (the effective date of Public
23		Act 98-1098), each month the Department shall pay into the Tax
24		Compliance and Administration Fund, to be used, subject to
25		appropriation, to fund additional auditors and compliance
26		personnel at the Department, an amount equal to 1/12 of 5% of

SB1814 Enrolled - 164 - LRB101 09785 HLH 54886 b
1		the cash receipts collected during the preceding fiscal year by
2		the Audit Bureau of the Department from the tax imposed by
3		subsections (a), (b), (c), and (d) of Section 201 of this Act,
4		net of deposits into the Income Tax Refund Fund made from those
5		cash receipts.
6		(Source: P.A. 99-78, eff. 7-20-15; 100-22, eff. 7-6-17; 100-23,
7		eff. 7-6-17; 100-587, eff. 6-4-18; 100-621, eff. 7-20-18;
8		100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-8-19.)
9		Section 5-65. The Regional Transportation Authority Act is
10		amended by changing Section 4.09 as follows:
11		(70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
12		Sec. 4.09. Public Transportation Fund and the Regional
13		Transportation Authority Occupation and Use Tax Replacement
14		Fund.
15		(a)(1) Except as otherwise provided in paragraph (4), as
16		soon as possible after the first day of each month, beginning
17		July 1, 1984, upon certification of the Department of Revenue,
18		the Comptroller shall order transferred and the Treasurer shall
19		transfer from the General Revenue Fund to a special fund in the
20		State Treasury to be known as the Public Transportation Fund an
21		amount equal to 25% of the net revenue, before the deduction of
22		the serviceman and retailer discounts pursuant to Section 9 of
23		the Service Occupation Tax Act and Section 3 of the Retailers'
24		Occupation Tax Act, realized from any tax imposed by the

SB1814 Enrolled - 165 - LRB101 09785 HLH 54886 b
1		Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the
2		amounts deposited into the Regional Transportation Authority
3		tax fund created by Section 4.03 of this Act, from the County
4		and Mass Transit District Fund as provided in Section 6z-20 of
5		the State Finance Act and 25% of the amounts deposited into the
6		Regional Transportation Authority Occupation and Use Tax
7		Replacement Fund from the State and Local Sales Tax Reform Fund
8		as provided in Section 6z-17 of the State Finance Act. On the
9		first day of the month following the date that the Department
10		receives revenues from increased taxes under Section 4.03(m) as
11		authorized by Public Act 95-708 this amendatory Act of the 95th
12		General Assembly, in lieu of the transfers authorized in the
13		preceding sentence, upon certification of the Department of
14		Revenue, the Comptroller shall order transferred and the
15		Treasurer shall transfer from the General Revenue Fund to the
16		Public Transportation Fund an amount equal to 25% of the net
17		revenue, before the deduction of the serviceman and retailer
18		discounts pursuant to Section 9 of the Service Occupation Tax
19		Act and Section 3 of the Retailers' Occupation Tax Act,
20		realized from (i) 80% of the proceeds of any tax imposed by the
21		Authority at a rate of 1.25% in Cook County, (ii) 75% of the
22		proceeds of any tax imposed by the Authority at the rate of 1%
23		in Cook County, and (iii) one-third of the proceeds of any tax
24		imposed by the Authority at the rate of 0.75% in the Counties
25		of DuPage, Kane, Lake, McHenry, and Will, all pursuant to
26		Section 4.03, and 25% of the net revenue realized from any tax

SB1814 Enrolled - 166 - LRB101 09785 HLH 54886 b
1		imposed by the Authority pursuant to Section 4.03.1, and 25% of
2		the amounts deposited into the Regional Transportation
3		Authority tax fund created by Section 4.03 of this Act from the
4		County and Mass Transit District Fund as provided in Section
5		6z-20 of the State Finance Act, and 25% of the amounts
6		deposited into the Regional Transportation Authority
7		Occupation and Use Tax Replacement Fund from the State and
8		Local Sales Tax Reform Fund as provided in Section 6z-17 of the
9		State Finance Act. As used in this Section, net revenue
10		realized for a month shall be the revenue collected by the
11		State pursuant to Sections 4.03 and 4.03.1 during the previous
12		month from within the metropolitan region, less the amount paid
13		out during that same month as refunds to taxpayers for
14		overpayment of liability in the metropolitan region under
15		Sections 4.03 and 4.03.1.
16		Notwithstanding any provision of law to the contrary,
17		beginning on July 6, 2017 (the effective date of Public Act
18		100-23) this amendatory Act of the 100th General Assembly,
19		those amounts required under this paragraph (1) of subsection
20		(a) to be transferred by the Treasurer into the Public
21		Transportation Fund from the General Revenue Fund shall be
22		directly deposited into the Public Transportation Fund as the
23		revenues are realized from the taxes indicated.
24		(2) Except as otherwise provided in paragraph (4), on
25		February 1, 2009 (the first day of the month following the
26		effective date of Public Act 95-708) this amendatory Act of the

SB1814 Enrolled - 167 - LRB101 09785 HLH 54886 b
1		95th General Assembly and each month thereafter, upon
2		certification by the Department of Revenue, the Comptroller
3		shall order transferred and the Treasurer shall transfer from
4		the General Revenue Fund to the Public Transportation Fund an
5		amount equal to 5% of the net revenue, before the deduction of
6		the serviceman and retailer discounts pursuant to Section 9 of
7		the Service Occupation Tax Act and Section 3 of the Retailers'
8		Occupation Tax Act, realized from any tax imposed by the
9		Authority pursuant to Sections 4.03 and 4.03.1 and certified by
10		the Department of Revenue under Section 4.03(n) of this Act to
11		be paid to the Authority and 5% of the amounts deposited into
12		the Regional Transportation Authority tax fund created by
13		Section 4.03 of this Act from the County and Mass Transit
14		District Fund as provided in Section 6z-20 of the State Finance
15		Act, and 5% of the amounts deposited into the Regional
16		Transportation Authority Occupation and Use Tax Replacement
17		Fund from the State and Local Sales Tax Reform Fund as provided
18		in Section 6z-17 of the State Finance Act, and 5% of the
19		revenue realized by the Chicago Transit Authority as financial
20		assistance from the City of Chicago from the proceeds of any
21		tax imposed by the City of Chicago under Section 8-3-19 of the
22		Illinois Municipal Code.
23		Notwithstanding any provision of law to the contrary,
24		beginning on July 6, 2017 (the effective date of Public Act
25		100-23), those amounts required under this paragraph (2) of
26		subsection (a) to be transferred by the Treasurer into the

SB1814 Enrolled - 168 - LRB101 09785 HLH 54886 b
1		Public Transportation Fund from the General Revenue Fund shall
2		be directly deposited into the Public Transportation Fund as
3		the revenues are realized from the taxes indicated.
4		(3) Except as otherwise provided in paragraph (4), as soon
5		as possible after the first day of January, 2009 and each month
6		thereafter, upon certification of the Department of Revenue
7		with respect to the taxes collected under Section 4.03, the
8		Comptroller shall order transferred and the Treasurer shall
9		transfer from the General Revenue Fund to the Public
10		Transportation Fund an amount equal to 25% of the net revenue,
11		before the deduction of the serviceman and retailer discounts
12		pursuant to Section 9 of the Service Occupation Tax Act and
13		Section 3 of the Retailers' Occupation Tax Act, realized from
14		(i) 20% of the proceeds of any tax imposed by the Authority at
15		a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
16		tax imposed by the Authority at the rate of 1% in Cook County,
17		and (iii) one-third of the proceeds of any tax imposed by the
18		Authority at the rate of 0.75% in the Counties of DuPage, Kane,
19		Lake, McHenry, and Will, all pursuant to Section 4.03, and the
20		Comptroller shall order transferred and the Treasurer shall
21		transfer from the General Revenue Fund to the Public
22		Transportation Fund (iv) an amount equal to 25% of the revenue
23		realized by the Chicago Transit Authority as financial
24		assistance from the City of Chicago from the proceeds of any
25		tax imposed by the City of Chicago under Section 8-3-19 of the
26		Illinois Municipal Code.

SB1814 Enrolled - 169 - LRB101 09785 HLH 54886 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 paragraph (3) of
4		subsection (a) to be transferred by the Treasurer into the
5		Public Transportation Fund from the General Revenue Fund shall
6		be directly deposited into the Public Transportation Fund as
7		the revenues are realized from the taxes indicated.
8		(4) Notwithstanding any provision of law to the contrary,
9		of the transfers to be made under paragraphs (1), (2), and (3)
10		of this subsection (a) from the General Revenue Fund to the
11		Public Transportation Fund, the first $150,000,000
12		$100,000,000 that would have otherwise been transferred from
13		the General Revenue Fund shall be transferred from the Road
14		Fund. The remaining balance of such transfers shall be made
15		from the General Revenue Fund.
16		(5) (Blank). For State fiscal year 2018 only,
17		notwithstanding any provision of law to the contrary, the total
18		amount of revenue and deposits under this subsection (a)
19		attributable to revenues realized during State fiscal year 2018
20		shall be reduced by 10%.
21		(6) (Blank). For State fiscal year 2019 only,
22		notwithstanding any provision of law to the contrary, the total
23		amount of revenue and deposits under this Section attributable
24		to revenues realized during State fiscal year 2019 shall be
25		reduced by 5%.
26		(7) For State fiscal year 2020 only, notwithstanding any

SB1814 Enrolled - 170 - LRB101 09785 HLH 54886 b
1		provision of law to the contrary, the total amount of revenue
2		and deposits under this Section attributable to revenues
3		realized during State fiscal year 2020 shall be reduced by 5%.
4		(b)(1) All moneys deposited in the Public Transportation
5		Fund and the Regional Transportation Authority Occupation and
6		Use Tax Replacement Fund, whether deposited pursuant to this
7		Section or otherwise, are allocated to the Authority, except
8		for amounts appropriated to the Office of the Executive
9		Inspector General as authorized by subsection (h) of Section
10		4.03.3 and amounts transferred to the Audit Expense Fund
11		pursuant to Section 6z-27 of the State Finance Act. The
12		Comptroller, as soon as possible after each monthly transfer
13		provided in this Section and after each deposit into the Public
14		Transportation Fund, shall order the Treasurer to pay to the
15		Authority out of the Public Transportation Fund the amount so
16		transferred or deposited. Any Additional State Assistance and
17		Additional Financial Assistance paid to the Authority under
18		this Section shall be expended by the Authority for its
19		purposes as provided in this Act. The balance of the amounts
20		paid to the Authority from the Public Transportation Fund shall
21		be expended by the Authority as provided in Section 4.03.3. The
22		Comptroller, as soon as possible after each deposit into the
23		Regional Transportation Authority Occupation and Use Tax
24		Replacement Fund provided in this Section and Section 6z-17 of
25		the State Finance Act, shall order the Treasurer to pay to the
26		Authority out of the Regional Transportation Authority

SB1814 Enrolled - 171 - LRB101 09785 HLH 54886 b
1		Occupation and Use Tax Replacement Fund the amount so
2		deposited. Such amounts paid to the Authority may be expended
3		by it for its purposes as provided in this Act. The provisions
4		directing the distributions from the Public Transportation
5		Fund and the Regional Transportation Authority Occupation and
6		Use Tax Replacement Fund provided for in this Section shall
7		constitute an irrevocable and continuing appropriation of all
8		amounts as provided herein. The State Treasurer and State
9		Comptroller are hereby authorized and directed to make
10		distributions as provided in this Section. (2) Provided,
11		however, no moneys deposited under subsection (a) of this
12		Section shall be paid from the Public Transportation Fund to
13		the Authority or its assignee for any fiscal year until the
14		Authority has certified to the Governor, the Comptroller, and
15		the Mayor of the City of Chicago that it has adopted for that
16		fiscal year an Annual Budget and Two-Year Financial Plan
17		meeting the requirements in Section 4.01(b).
18		(c) In recognition of the efforts of the Authority to
19		enhance the mass transportation facilities under its control,
20		the State shall provide financial assistance ("Additional
21		State Assistance") in excess of the amounts transferred to the
22		Authority from the General Revenue Fund under subsection (a) of
23		this Section. Additional State Assistance shall be calculated
24		as provided in subsection (d), but shall in no event exceed the
25		following specified amounts with respect to the following State
26		fiscal years:

SB1814 Enrolled - 172 - LRB101 09785 HLH 54886 b
1 1990 $5,000,000; 2 1991 $5,000,000; 3 1992 $10,000,000; 4 1993 $10,000,000; 5 1994 $20,000,000; 6 1995 $30,000,000; 7 1996 $40,000,000; 8 1997 $50,000,000; 9 1998 $55,000,000; and 10 each year thereafter $55,000,000.
11		(c-5) The State shall provide financial assistance
12		("Additional Financial Assistance") in addition to the
13		Additional State Assistance provided by subsection (c) and the
14		amounts transferred to the Authority from the General Revenue
15		Fund under subsection (a) of this Section. Additional Financial
16		Assistance provided by this subsection shall be calculated as
17		provided in subsection (d), but shall in no event exceed the
18		following specified amounts with respect to the following State
19		fiscal years:
20 2000 $0; 21 2001 $16,000,000; 22 2002 $35,000,000; 23 2003 $54,000,000; 24 2004 $73,000,000; 25 2005 $93,000,000; and 26 each year thereafter $100,000,000.

SB1814 Enrolled - 173 - LRB101 09785 HLH 54886 b
1		(d) Beginning with State fiscal year 1990 and continuing
2		for each State fiscal year thereafter, the Authority shall
3		annually certify to the State Comptroller and State Treasurer,
4		separately with respect to each of subdivisions (g)(2) and
5		(g)(3) of Section 4.04 of this Act, the following amounts:
6		(1) The amount necessary and required, during the State
7		fiscal year with respect to which the certification is
8		made, to pay its obligations for debt service on all
9		outstanding bonds or notes issued by the Authority under
10		subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
11		(2) An estimate of the amount necessary and required to
12		pay its obligations for debt service for any bonds or notes
13		which the Authority anticipates it will issue under
14		subdivisions (g)(2) and (g)(3) of Section 4.04 during that
15		State fiscal year.
16		(3) Its debt service savings during the preceding State
17		fiscal year from refunding or advance refunding of bonds or
18		notes issued under subdivisions (g)(2) and (g)(3) of
19		Section 4.04.
20		(4) The amount of interest, if any, earned by the
21		Authority during the previous State fiscal year on the
22		proceeds of bonds or notes issued pursuant to subdivisions
23		(g)(2) and (g)(3) of Section 4.04, other than refunding or
24		advance refunding bonds or notes.
25		The certification shall include a specific schedule of debt
26		service payments, including the date and amount of each payment

SB1814 Enrolled - 174 - LRB101 09785 HLH 54886 b
1		for all outstanding bonds or notes and an estimated schedule of
2		anticipated debt service for all bonds and notes it intends to
3		issue, if any, during that State fiscal year, including the
4		estimated date and estimated amount of each payment.
5		Immediately upon the issuance of bonds for which an
6		estimated schedule of debt service payments was prepared, the
7		Authority shall file an amended certification with respect to
8		item (2) above, to specify the actual schedule of debt service
9		payments, including the date and amount of each payment, for
10		the remainder of the State fiscal year.
11		On the first day of each month of the State fiscal year in
12		which there are bonds outstanding with respect to which the
13		certification is made, the State Comptroller shall order
14		transferred and the State Treasurer shall transfer from the
15		Road Fund to the Public Transportation Fund the Additional
16		State Assistance and Additional Financial Assistance in an
17		amount equal to the aggregate of (i) one-twelfth of the sum of
18		the amounts certified under items (1) and (3) above less the
19		amount certified under item (4) above, plus (ii) the amount
20		required to pay debt service on bonds and notes issued during
21		the fiscal year, if any, divided by the number of months
22		remaining in the fiscal year after the date of issuance, or
23		some smaller portion as may be necessary under subsection (c)
24		or (c-5) of this Section for the relevant State fiscal year,
25		plus (iii) any cumulative deficiencies in transfers for prior
26		months, until an amount equal to the sum of the amounts

SB1814 Enrolled - 175 - LRB101 09785 HLH 54886 b
1		certified under items (1) and (3) above, plus the actual debt
2		service certified under item (2) above, less the amount
3		certified under item (4) above, has been transferred; except
4		that these transfers are subject to the following limits:
5		(A) In no event shall the total transfers in any State
6		fiscal year relating to outstanding bonds and notes issued
7		by the Authority under subdivision (g)(2) of Section 4.04
8		exceed the lesser of the annual maximum amount specified in
9		subsection (c) or the sum of the amounts certified under
10		items (1) and (3) above, plus the actual debt service
11		certified under item (2) above, less the amount certified
12		under item (4) above, with respect to those bonds and
13		notes.
14		(B) In no event shall the total transfers in any State
15		fiscal year relating to outstanding bonds and notes issued
16		by the Authority under subdivision (g)(3) of Section 4.04
17		exceed the lesser of the annual maximum amount specified in
18		subsection (c-5) or the sum of the amounts certified under
19		items (1) and (3) above, plus the actual debt service
20		certified under item (2) above, less the amount certified
21		under item (4) above, with respect to those bonds and
22		notes.
23		The term "outstanding" does not include bonds or notes for
24		which refunding or advance refunding bonds or notes have been
25		issued.
26		(e) Neither Additional State Assistance nor Additional

SB1814 Enrolled - 176 - LRB101 09785 HLH 54886 b
1		Financial Assistance may be pledged, either directly or
2		indirectly as general revenues of the Authority, as security
3		for any bonds issued by the Authority. The Authority may not
4		assign its right to receive Additional State Assistance or
5		Additional Financial Assistance, or direct payment of
6		Additional State Assistance or Additional Financial
7		Assistance, to a trustee or any other entity for the payment of
8		debt service on its bonds.
9		(f) The certification required under subsection (d) with
10		respect to outstanding bonds and notes of the Authority shall
11		be filed as early as practicable before the beginning of the
12		State fiscal year to which it relates. The certification shall
13		be revised as may be necessary to accurately state the debt
14		service requirements of the Authority.
15		(g) Within 6 months of the end of each fiscal year, the
16		Authority shall determine:
17		(i) whether the aggregate of all system generated
18		revenues for public transportation in the metropolitan
19		region which is provided by, or under grant or purchase of
20		service contracts with, the Service Boards equals 50% of
21		the aggregate of all costs of providing such public
22		transportation. "System generated revenues" include all
23		the proceeds of fares and charges for services provided,
24		contributions received in connection with public
25		transportation from units of local government other than
26		the Authority, except for contributions received by the

SB1814 Enrolled - 177 - LRB101 09785 HLH 54886 b
1		Chicago Transit Authority from a real estate transfer tax
2		imposed under subsection (i) of Section 8-3-19 of the
3		Illinois Municipal Code, and from the State pursuant to
4		subsection (i) of Section 2705-305 of the Department of
5		Transportation Law (20 ILCS 2705/2705-305), and all other
6		revenues properly included consistent with generally
7		accepted accounting principles but may not include: the
8		proceeds from any borrowing, and, beginning with the 2007
9		fiscal year, all revenues and receipts, including but not
10		limited to fares and grants received from the federal,
11		State or any unit of local government or other entity,
12		derived from providing ADA paratransit service pursuant to
13		Section 2.30 of the Regional Transportation Authority Act.
14		"Costs" include all items properly included as operating
15		costs consistent with generally accepted accounting
16		principles, including administrative costs, but do not
17		include: depreciation; payment of principal and interest
18		on bonds, notes or other evidences of obligations for
19		borrowed money of the Authority; payments with respect to
20		public transportation facilities made pursuant to
21		subsection (b) of Section 2.20; any payments with respect
22		to rate protection contracts, credit enhancements or
23		liquidity agreements made under Section 4.14; any other
24		cost as to which it is reasonably expected that a cash
25		expenditure will not be made; costs for passenger security
26		including grants, contracts, personnel, equipment and

SB1814 Enrolled - 178 - LRB101 09785 HLH 54886 b
1		administrative expenses, except in the case of the Chicago
2		Transit Authority, in which case the term does not include
3		costs spent annually by that entity for protection against
4		crime as required by Section 27a of the Metropolitan
5		Transit Authority Act; the costs of Debt Service paid by
6		the Chicago Transit Authority, as defined in Section 12c of
7		the Metropolitan Transit Authority Act, or bonds or notes
8		issued pursuant to that Section; the payment by the
9		Commuter Rail Division of debt service on bonds issued
10		pursuant to Section 3B.09; expenses incurred by the
11		Suburban Bus Division for the cost of new public
12		transportation services funded from grants pursuant to
13		Section 2.01e of this amendatory Act of the 95th General
14		Assembly for a period of 2 years from the date of
15		initiation of each such service; costs as exempted by the
16		Board for projects pursuant to Section 2.09 of this Act;
17		or, beginning with the 2007 fiscal year, expenses related
18		to providing ADA paratransit service pursuant to Section
19		2.30 of the Regional Transportation Authority Act; or in
20		fiscal years 2008 through 2012 inclusive, costs in the
21		amount of $200,000,000 in fiscal year 2008, reducing by
22		$40,000,000 in each fiscal year thereafter until this
23		exemption is eliminated. If said system generated revenues
24		are less than 50% of said costs, the Board shall remit an
25		amount equal to the amount of the deficit to the State. The
26		Treasurer shall deposit any such payment in the Road Fund;

SB1814 Enrolled - 179 - LRB101 09785 HLH 54886 b
1		and
2		(ii) whether, beginning with the 2007 fiscal year, the
3		aggregate of all fares charged and received for ADA
4		paratransit services equals the system generated ADA
5		paratransit services revenue recovery ratio percentage of
6		the aggregate of all costs of providing such ADA
7		paratransit services.
8		(h) If the Authority makes any payment to the State under
9		paragraph (g), the Authority shall reduce the amount provided
10		to a Service Board from funds transferred under paragraph (a)
11		in proportion to the amount by which that Service Board failed
12		to meet its required system generated revenues recovery ratio.
13		A Service Board which is affected by a reduction in funds under
14		this paragraph shall submit to the Authority concurrently with
15		its next due quarterly report a revised budget incorporating
16		the reduction in funds. The revised budget must meet the
17		criteria specified in clauses (i) through (vi) of Section
18		4.11(b)(2). The Board shall review and act on the revised
19		budget as provided in Section 4.11(b)(3).
20		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
21		Section 5-70. The School Code is amended by changing
22		Sections 3-16 and 18-8.15 and by adding Sections 2-3.176,
23		2-3.177, 2-3.178, and 14-7.02c as follows:
24		(105 ILCS 5/2-3.176 new)

SB1814 Enrolled - 180 - LRB101 09785 HLH 54886 b
1		Sec. 2-3.176. Transfers to Governor's Grant Fund. In
2		addition to any other transfers that may be provided for by
3		law, the State Comptroller shall direct and the State Treasurer
4		shall transfer from the SBE Federal Agency Services Fund and
5		the SBE Federal Department of Education Fund into the
6		Governor's Grant Fund such amounts as may be directed in
7		writing by the State Board of Education.
8		(105 ILCS 5/2-3.177 new)
9		Sec. 2-3.177. Transfers to DHS Special Purposes Trust Fund.
10		In addition to any other transfers that may be provided for by
11		law, the State Comptroller shall direct and the State Treasurer
12		shall transfer from the SBE Federal Agency Services Fund into
13		the DHS Special Purposes Trust Fund such amounts as may be
14		directed in writing by the State Board of Education.
15		(105 ILCS 5/2-3.178 new)
16		Sec. 2-3.178. K-12 Recycling Grant Program.
17		(a) Subject to appropriation, the State Board of Education
18		must create and administer the K-12 Recycling Grant Program to
19		provide grants to school districts for the implementation or
20		improvement of a school's recycling program. A school district
21		that applies for a grant under this Section may receive a
22		maximum grant amount of $5,000 per school in that district and
23		may use the grant funds only to implement or improve a school's
24		recycling program.

SB1814 Enrolled - 181 - LRB101 09785 HLH 54886 b
1		(b) The State Board must adopt rules to implement this
2		Section.
3		(105 ILCS 5/3-16)
4		Sec. 3-16. Grants to alternative schools, safe schools, and
5		alternative learning opportunities programs. The State Board
6		of Education, subject to appropriation, shall award grants to
7		alternative schools, safe schools, and alternative learning
8		opportunities programs operated by a regional office of
9		education. For fiscal year 2018, to To calculate grant amounts
10		to the programs operated by regional offices of education, the
11		State Board shall calculate an amount equal to the greater of
12		the regional program's best 3 months of average daily
13		attendance for the 2016-2017 school year or the average of the
14		best 3 months of average daily attendance for the 2014-2015
15		school year through the 2016-2017 school year, multiplied by
16		the amount of $6,119. For fiscal year 2019, to calculate grant
17		amounts to the programs operated by regional offices of
18		education, the State Board shall calculate an amount equal to
19		the greater of the regional program's best 3 months of average
20		daily attendance for the 2017-2018 school year or the average
21		of the best 3 months of average daily attendance for the
22		2015-2016 school year through the 2017-2018 school year,
23		multiplied by the amount of $6,119. These amounts This amount
24		shall be termed the "Regional Program Increased Enrollment
25		Recognition". If the amount of the Regional Program Increased

SB1814 Enrolled - 182 - LRB101 09785 HLH 54886 b
1		Enrollment Recognition is greater than the amount of the
2		regional office of education program's Base Funding Minimum for
3		fiscal year 2018 or fiscal year 2019, calculated under Section
4		18-8.15, then the State Board of Education shall pay the
5		regional program a grant equal to the difference between the
6		regional program's Regional Program Increased Enrollment
7		Recognition and the Base Funding Minimum for fiscal year 2018
8		or fiscal year 2019, respectively. Nothing in this Section
9		shall be construed to alter any payments or calculations under
10		Section 18-8.15.
11		(Source: P.A. 100-587, eff. 6-4-18.)
12		(105 ILCS 5/14-7.02c new)
13		Sec. 14-7.02c. Private therapeutic day schools; student
14		enrollment data. The Illinois Purchased Care Review Board must
15		accept amended student enrollment data from special education
16		private therapeutic day schools that have specialized
17		contractual agreements with a school district having a
18		population exceeding 500,000 inhabitants in the 2016-2017 and
19		2017-2018 school years. The amended student enrollment data
20		must be based on actual monthly enrollment days where a student
21		placed by the school district was formally enrolled and began
22		to receive services through the last date he or she was
23		formally exited from the therapeutic day school. All enrolled
24		days must be confined to the official beginning and end dates
25		of the therapeutic day school's official calendar on file with

SB1814 Enrolled - 183 - LRB101 09785 HLH 54886 b
1		the State Board of Education. In no instance may the amended
2		enrollment be further reduced to account for student absences.
3		A school district having a population of 500,000 or less
4		inhabitants must be billed at the per diem rate approved by the
5		Illinois Purchased Care Review Board based on days enrolled as
6		prescribed in Section 900.330 of Title 89 of the Illinois
7		Administrative Code.
8		(105 ILCS 5/18-8.15)
9		Sec. 18-8.15. Evidence-based funding for student success
10		for the 2017-2018 and subsequent school years.
11		(a) General provisions.
12		(1) The purpose of this Section is to ensure that, by
13		June 30, 2027 and beyond, this State has a kindergarten
14		through grade 12 public education system with the capacity
15		to ensure the educational development of all persons to the
16		limits of their capacities in accordance with Section 1 of
17		Article X of the Constitution of the State of Illinois. To
18		accomplish that objective, this Section creates a method of
19		funding public education that is evidence-based; is
20		sufficient to ensure every student receives a meaningful
21		opportunity to learn irrespective of race, ethnicity,
22		sexual orientation, gender, or community-income level; and
23		is sustainable and predictable. When fully funded under
24		this Section, every school shall have the resources, based
25		on what the evidence indicates is needed, to:

SB1814 Enrolled - 184 - LRB101 09785 HLH 54886 b
1		(A) provide all students with a high quality
2		education that offers the academic, enrichment, social
3		and emotional support, technical, and career-focused
4		programs that will allow them to become competitive
5		workers, responsible parents, productive citizens of
6		this State, and active members of our national
7		democracy;
8		(B) ensure all students receive the education they
9		need to graduate from high school with the skills
10		required to pursue post-secondary education and
11		training for a rewarding career;
12		(C) reduce, with a goal of eliminating, the
13		achievement gap between at-risk and non-at-risk
14		students by raising the performance of at-risk
15		students and not by reducing standards; and
16		(D) ensure this State satisfies its obligation to
17		assume the primary responsibility to fund public
18		education and simultaneously relieve the
19		disproportionate burden placed on local property taxes
20		to fund schools.
21		(2) The evidence-based funding formula under this
22		Section shall be applied to all Organizational Units in
23		this State. The evidence-based funding formula outlined in
24		this Act is based on the formula outlined in Senate Bill 1
25		of the 100th General Assembly, as passed by both
26		legislative chambers. As further defined and described in

SB1814 Enrolled - 185 - LRB101 09785 HLH 54886 b
1		this Section, there are 4 major components of the
2		evidence-based funding model:
3		(A) First, the model calculates a unique adequacy
4		target for each Organizational Unit in this State that
5		considers the costs to implement research-based
6		activities, the unit's student demographics, and
7		regional wage difference.
8		(B) Second, the model calculates each
9		Organizational Unit's local capacity, or the amount
10		each Organizational Unit is assumed to contribute
11		towards its adequacy target from local resources.
12		(C) Third, the model calculates how much funding
13		the State currently contributes to the Organizational
14		Unit, and adds that to the unit's local capacity to
15		determine the unit's overall current adequacy of
16		funding.
17		(D) Finally, the model's distribution method
18		allocates new State funding to those Organizational
19		Units that are least well-funded, considering both
20		local capacity and State funding, in relation to their
21		adequacy target.
22		(3) An Organizational Unit receiving any funding under
23		this Section may apply those funds to any fund so received
24		for which that Organizational Unit is authorized to make
25		expenditures by law.
26		(4) As used in this Section, the following terms shall

SB1814 Enrolled - 186 - LRB101 09785 HLH 54886 b
1		have the meanings ascribed in this paragraph (4):
2		"Adequacy Target" is defined in paragraph (1) of
3		subsection (b) of this Section.
4		"Adjusted EAV" is defined in paragraph (4) of
5		subsection (d) of this Section.
6		"Adjusted Local Capacity Target" is defined in
7		paragraph (3) of subsection (c) of this Section.
8		"Adjusted Operating Tax Rate" means a tax rate for all
9		Organizational Units, for which the State Superintendent
10		shall calculate and subtract for the Operating Tax Rate a
11		transportation rate based on total expenses for
12		transportation services under this Code, as reported on the
13		most recent Annual Financial Report in Pupil
14		Transportation Services, function 2550 in both the
15		Education and Transportation funds and functions 4110 and
16		4120 in the Transportation fund, less any corresponding
17		fiscal year State of Illinois scheduled payments excluding
18		net adjustments for prior years for regular, vocational, or
19		special education transportation reimbursement pursuant to
20		Section 29-5 or subsection (b) of Section 14-13.01 of this
21		Code divided by the Adjusted EAV. If an Organizational
22		Unit's corresponding fiscal year State of Illinois
23		scheduled payments excluding net adjustments for prior
24		years for regular, vocational, or special education
25		transportation reimbursement pursuant to Section 29-5 or
26		subsection (b) of Section 14-13.01 of this Code exceed the

SB1814 Enrolled - 187 - LRB101 09785 HLH 54886 b
1		total transportation expenses, as defined in this
2		paragraph, no transportation rate shall be subtracted from
3		the Operating Tax Rate.
4		"Allocation Rate" is defined in paragraph (3) of
5		subsection (g) of this Section.
6		"Alternative School" means a public school that is
7		created and operated by a regional superintendent of
8		schools and approved by the State Board.
9		"Applicable Tax Rate" is defined in paragraph (1) of
10		subsection (d) of this Section.
11		"Assessment" means any of those benchmark, progress
12		monitoring, formative, diagnostic, and other assessments,
13		in addition to the State accountability assessment, that
14		assist teachers' needs in understanding the skills and
15		meeting the needs of the students they serve.
16		"Assistant principal" means a school administrator
17		duly endorsed to be employed as an assistant principal in
18		this State.
19		"At-risk student" means a student who is at risk of not
20		meeting the Illinois Learning Standards or not graduating
21		from elementary or high school and who demonstrates a need
22		for vocational support or social services beyond that
23		provided by the regular school program. All students
24		included in an Organizational Unit's Low-Income Count, as
25		well as all English learner and disabled students attending
26		the Organizational Unit, shall be considered at-risk

SB1814 Enrolled - 188 - LRB101 09785 HLH 54886 b
1		students under this Section.
2		"Average Student Enrollment" or "ASE" for fiscal year
3		2018 means, for an Organizational Unit, the greater of the
4		average number of students (grades K through 12) reported
5		to the State Board as enrolled in the Organizational Unit
6		on October 1 in the immediately preceding school year, plus
7		the pre-kindergarten students who receive special
8		education services of 2 or more hours a day as reported to
9		the State Board on December 1 in the immediately preceding
10		school year, or the average number of students (grades K
11		through 12) reported to the State Board as enrolled in the
12		Organizational Unit on October 1, plus the
13		pre-kindergarten students who receive special education
14		services of 2 or more hours a day as reported to the State
15		Board on December 1, for each of the immediately preceding
16		3 school years. For fiscal year 2019 and each subsequent
17		fiscal year, "Average Student Enrollment" or "ASE" means,
18		for an Organizational Unit, the greater of the average
19		number of students (grades K through 12) reported to the
20		State Board as enrolled in the Organizational Unit on
21		October 1 and March 1 in the immediately preceding school
22		year, plus the pre-kindergarten students who receive
23		special education services as reported to the State Board
24		on October 1 and March 1 in the immediately preceding
25		school year, or the average number of students (grades K
26		through 12) reported to the State Board as enrolled in the

SB1814 Enrolled - 189 - LRB101 09785 HLH 54886 b
1		Organizational Unit on October 1 and March 1, plus the
2		pre-kindergarten students who receive special education
3		services as reported to the State Board on October 1 and
4		March 1, for each of the immediately preceding 3 school
5		years. For the purposes of this definition, "enrolled in
6		the Organizational Unit" means the number of students
7		reported to the State Board who are enrolled in schools
8		within the Organizational Unit that the student attends or
9		would attend if not placed or transferred to another school
10		or program to receive needed services. For the purposes of
11		calculating "ASE", all students, grades K through 12,
12		excluding those attending kindergarten for a half day and
13		students attending an alternative education program
14		operated by a regional office of education or intermediate
15		service center, shall be counted as 1.0. All students
16		attending kindergarten for a half day shall be counted as
17		0.5, unless in 2017 by June 15 or by March 1 in subsequent
18		years, the school district reports to the State Board of
19		Education the intent to implement full-day kindergarten
20		district-wide for all students, then all students
21		attending kindergarten shall be counted as 1.0. Special
22		education pre-kindergarten students shall be counted as
23		0.5 each. If the State Board does not collect or has not
24		collected both an October 1 and March 1 enrollment count by
25		grade or a December 1 collection of special education
26		pre-kindergarten students as of the effective date of this

SB1814 Enrolled - 190 - LRB101 09785 HLH 54886 b
1		amendatory Act of the 100th General Assembly, it shall
2		establish such collection for all future years. For any
3		year where a count by grade level was collected only once,
4		that count shall be used as the single count available for
5		computing a 3-year average ASE. Funding for programs
6		operated by a regional office of education or an
7		intermediate service center must be calculated using the
8		evidence-based funding formula under this Section for the
9		2019-2020 school year and each subsequent school year until
10		separate adequacy formulas are developed and adopted for
11		each type of program. ASE for a program operated by a
12		regional office of education or an intermediate service
13		center must be determined by the March 1 enrollment for the
14		program. For the 2019-2020 school year, the ASE used in the
15		calculation must be the first-year ASE and, in that year
16		only, the assignment of students served by a regional
17		office of education or intermediate service center shall
18		not result in a reduction of the March enrollment for any
19		school district. For the 2020-2021 school year, the ASE
20		must be the greater of the current-year ASE or the 2-year
21		average ASE. Beginning with the 2021-2022 school year, the
22		ASE must be the greater of the current-year ASE or the
23		3-year average ASE. School districts shall submit the data
24		for the ASE calculation to the State Board within 45 days
25		of the dates required in this Section for submission of
26		enrollment data in order for it to be included in the ASE

SB1814 Enrolled - 191 - LRB101 09785 HLH 54886 b
1		calculation. For fiscal year 2018 only, the ASE calculation
2		shall include only enrollment taken on October 1.
3		"Base Funding Guarantee" is defined in paragraph (10)
4		of subsection (g) of this Section.
5		"Base Funding Minimum" is defined in subsection (e) of
6		this Section.
7		"Base Tax Year" means the property tax levy year used
8		to calculate the Budget Year allocation of primary State
9		aid.
10		"Base Tax Year's Extension" means the product of the
11		equalized assessed valuation utilized by the county clerk
12		in the Base Tax Year multiplied by the limiting rate as
13		calculated by the county clerk and defined in PTELL.
14		"Bilingual Education Allocation" means the amount of
15		an Organizational Unit's final Adequacy Target
16		attributable to bilingual education divided by the
17		Organizational Unit's final Adequacy Target, the product
18		of which shall be multiplied by the amount of new funding
19		received pursuant to this Section. An Organizational
20		Unit's final Adequacy Target attributable to bilingual
21		education shall include all additional investments in
22		English learner students' adequacy elements.
23		"Budget Year" means the school year for which primary
24		State aid is calculated and awarded under this Section.
25		"Central office" means individual administrators and
26		support service personnel charged with managing the

SB1814 Enrolled - 192 - LRB101 09785 HLH 54886 b
1		instructional programs, business and operations, and
2		security of the Organizational Unit.
3		"Comparable Wage Index" or "CWI" means a regional cost
4		differentiation metric that measures systemic, regional
5		variations in the salaries of college graduates who are not
6		educators. The CWI utilized for this Section shall, for the
7		first 3 years of Evidence-Based Funding implementation, be
8		the CWI initially developed by the National Center for
9		Education Statistics, as most recently updated by Texas A &
10		M University. In the fourth and subsequent years of
11		Evidence-Based Funding implementation, the State
12		Superintendent shall re-determine the CWI using a similar
13		methodology to that identified in the Texas A & M
14		University study, with adjustments made no less frequently
15		than once every 5 years.
16		"Computer technology and equipment" means computers
17		servers, notebooks, network equipment, copiers, printers,
18		instructional software, security software, curriculum
19		management courseware, and other similar materials and
20		equipment.
21		"Computer technology and equipment investment
22		allocation" means the final Adequacy Target amount of an
23		Organizational Unit assigned to Tier 1 or Tier 2 in the
24		prior school year attributable to the additional $285.50
25		per student computer technology and equipment investment
26		grant divided by the Organizational Unit's final Adequacy

SB1814 Enrolled - 193 - LRB101 09785 HLH 54886 b
1		Target, the result of which shall be multiplied by the
2		amount of new funding received pursuant to this Section. An
3		Organizational Unit assigned to a Tier 1 or Tier 2 final
4		Adequacy Target attributable to the received computer
5		technology and equipment investment grant shall include
6		all additional investments in computer technology and
7		equipment adequacy elements.
8		"Core subject" means mathematics; science; reading,
9		English, writing, and language arts; history and social
10		studies; world languages; and subjects taught as Advanced
11		Placement in high schools.
12		"Core teacher" means a regular classroom teacher in
13		elementary schools and teachers of a core subject in middle
14		and high schools.
15		"Core Intervention teacher (tutor)" means a licensed
16		teacher providing one-on-one or small group tutoring to
17		students struggling to meet proficiency in core subjects.
18		"CPPRT" means corporate personal property replacement
19		tax funds paid to an Organizational Unit during the
20		calendar year one year before the calendar year in which a
21		school year begins, pursuant to "An Act in relation to the
22		abolition of ad valorem personal property tax and the
23		replacement of revenues lost thereby, and amending and
24		repealing certain Acts and parts of Acts in connection
25		therewith", certified August 14, 1979, as amended (Public
26		Act 81-1st S.S.-1).

SB1814 Enrolled - 194 - LRB101 09785 HLH 54886 b
1		"EAV" means equalized assessed valuation as defined in
2		paragraph (2) of subsection (d) of this Section and
3		calculated in accordance with paragraph (3) of subsection
4		(d) of this Section.
5		"ECI" means the Bureau of Labor Statistics' national
6		employment cost index for civilian workers in educational
7		services in elementary and secondary schools on a
8		cumulative basis for the 12-month calendar year preceding
9		the fiscal year of the Evidence-Based Funding calculation.
10		"EIS Data" means the employment information system
11		data maintained by the State Board on educators within
12		Organizational Units.
13		"Employee benefits" means health, dental, and vision
14		insurance offered to employees of an Organizational Unit,
15		the costs associated with statutorily required payment of
16		the normal cost of the Organizational Unit's teacher
17		pensions, Social Security employer contributions, and
18		Illinois Municipal Retirement Fund employer contributions.
19		"English learner" or "EL" means a child included in the
20		definition of "English learners" under Section 14C-2 of
21		this Code participating in a program of transitional
22		bilingual education or a transitional program of
23		instruction meeting the requirements and program
24		application procedures of Article 14C of this Code. For the
25		purposes of collecting the number of EL students enrolled,
26		the same collection and calculation methodology as defined

SB1814 Enrolled - 195 - LRB101 09785 HLH 54886 b
1		above for "ASE" shall apply to English learners, with the
2		exception that EL student enrollment shall include
3		students in grades pre-kindergarten through 12.
4		"Essential Elements" means those elements, resources,
5		and educational programs that have been identified through
6		academic research as necessary to improve student success,
7		improve academic performance, close achievement gaps, and
8		provide for other per student costs related to the delivery
9		and leadership of the Organizational Unit, as well as the
10		maintenance and operations of the unit, and which are
11		specified in paragraph (2) of subsection (b) of this
12		Section.
13		"Evidence-Based Funding" means State funding provided
14		to an Organizational Unit pursuant to this Section.
15		"Extended day" means academic and enrichment programs
16		provided to students outside the regular school day before
17		and after school or during non-instructional times during
18		the school day.
19		"Extension Limitation Ratio" means a numerical ratio
20		in which the numerator is the Base Tax Year's Extension and
21		the denominator is the Preceding Tax Year's Extension.
22		"Final Percent of Adequacy" is defined in paragraph (4)
23		of subsection (f) of this Section.
24		"Final Resources" is defined in paragraph (3) of
25		subsection (f) of this Section.
26		"Full-time equivalent" or "FTE" means the full-time

SB1814 Enrolled - 196 - LRB101 09785 HLH 54886 b
1		equivalency compensation for staffing the relevant
2		position at an Organizational Unit.
3		"Funding Gap" is defined in paragraph (1) of subsection
4		(g).
5		"Guidance counselor" means a licensed guidance
6		counselor who provides guidance and counseling support for
7		students within an Organizational Unit.
8		"Hybrid District" means a partial elementary unit
9		district created pursuant to Article 11E of this Code.
10		"Instructional assistant" means a core or special
11		education, non-licensed employee who assists a teacher in
12		the classroom and provides academic support to students.
13		"Instructional facilitator" means a qualified teacher
14		or licensed teacher leader who facilitates and coaches
15		continuous improvement in classroom instruction; provides
16		instructional support to teachers in the elements of
17		research-based instruction or demonstrates the alignment
18		of instruction with curriculum standards and assessment
19		tools; develops or coordinates instructional programs or
20		strategies; develops and implements training; chooses
21		standards-based instructional materials; provides teachers
22		with an understanding of current research; serves as a
23		mentor, site coach, curriculum specialist, or lead
24		teacher; or otherwise works with fellow teachers, in
25		collaboration, to use data to improve instructional
26		practice or develop model lessons.

SB1814 Enrolled - 197 - LRB101 09785 HLH 54886 b
1		"Instructional materials" means relevant instructional
2		materials for student instruction, including, but not
3		limited to, textbooks, consumable workbooks, laboratory
4		equipment, library books, and other similar materials.
5		"Laboratory School" means a public school that is
6		created and operated by a public university and approved by
7		the State Board.
8		"Librarian" means a teacher with an endorsement as a
9		library information specialist or another individual whose
10		primary responsibility is overseeing library resources
11		within an Organizational Unit.
12		"Limiting rate for Hybrid Districts" means the
13		combined elementary school and high school limited rates.
14		"Local Capacity" is defined in paragraph (1) of
15		subsection (c) of this Section.
16		"Local Capacity Percentage" is defined in subparagraph
17		(A) of paragraph (2) of subsection (c) of this Section.
18		"Local Capacity Ratio" is defined in subparagraph (B)
19		of paragraph (2) of subsection (c) of this Section.
20		"Local Capacity Target" is defined in paragraph (2) of
21		subsection (c) of this Section.
22		"Low-Income Count" means, for an Organizational Unit
23		in a fiscal year, the higher of the average number of
24		students for the prior school year or the immediately
25		preceding 3 school years who, as of July 1 of the
26		immediately preceding fiscal year (as determined by the

SB1814 Enrolled - 198 - LRB101 09785 HLH 54886 b
1		Department of Human Services), are eligible for at least
2		one of the following low income programs: Medicaid, the
3		Children's Health Insurance Program, TANF, or the
4		Supplemental Nutrition Assistance Program, excluding
5		pupils who are eligible for services provided by the
6		Department of Children and Family Services. Until such time
7		that grade level low-income populations become available,
8		grade level low-income populations shall be determined by
9		applying the low-income percentage to total student
10		enrollments by grade level. The low-income percentage is
11		determined by dividing the Low-Income Count by the Average
12		Student Enrollment. The low-income percentage for programs
13		operated by a regional office of education or an
14		intermediate service center must be set to the weighted
15		average of the low-income percentages of all of the school
16		districts in the service region. The weighted low-income
17		percentage is the result of multiplying the low-income
18		percentage of each school district served by the regional
19		office of education or intermediate service center by each
20		school district's Average Student Enrollment, summarizing
21		those products and dividing the total by the total Average
22		Student Enrollment for the service region.
23		"Maintenance and operations" means custodial services,
24		facility and ground maintenance, facility operations,
25		facility security, routine facility repairs, and other
26		similar services and functions.

SB1814 Enrolled - 199 - LRB101 09785 HLH 54886 b
1		"Minimum Funding Level" is defined in paragraph (9) of
2		subsection (g) of this Section.
3		"New Property Tax Relief Pool Funds" means, for any
4		given fiscal year, all State funds appropriated under
5		Section 2-3.170 of the School Code.
6		"New State Funds" means, for a given school year, all
7		State funds appropriated for Evidence-Based Funding in
8		excess of the amount needed to fund the Base Funding
9		Minimum for all Organizational Units in that school year.
10		"Net State Contribution Target" means, for a given
11		school year, the amount of State funds that would be
12		necessary to fully meet the Adequacy Target of an
13		Operational Unit minus the Preliminary Resources available
14		to each unit.
15		"Nurse" means an individual licensed as a certified
16		school nurse, in accordance with the rules established for
17		nursing services by the State Board, who is an employee of
18		and is available to provide health care-related services
19		for students of an Organizational Unit.
20		"Operating Tax Rate" means the rate utilized in the
21		previous year to extend property taxes for all purposes,
22		except, Bond and Interest, Summer School, Rent, Capital
23		Improvement, and Vocational Education Building purposes.
24		For Hybrid Districts, the Operating Tax Rate shall be the
25		combined elementary and high school rates utilized in the
26		previous year to extend property taxes for all purposes,

SB1814 Enrolled - 200 - LRB101 09785 HLH 54886 b
1		except, Bond and Interest, Summer School, Rent, Capital
2		Improvement, and Vocational Education Building purposes.
3		"Organizational Unit" means a Laboratory School or any
4		public school district that is recognized as such by the
5		State Board and that contains elementary schools typically
6		serving kindergarten through 5th grades, middle schools
7		typically serving 6th through 8th grades, or high schools
8		typically serving 9th through 12th grades, a program
9		established under Section 2-3.66 or 2-3.41, or a program
10		operated by a regional office of education or an
11		intermediate service center under Article 13A or 13B. The
12		General Assembly acknowledges that the actual grade levels
13		served by a particular Organizational Unit may vary
14		slightly from what is typical.
15		"Organizational Unit CWI" is determined by calculating
16		the CWI in the region and original county in which an
17		Organizational Unit's primary administrative office is
18		located as set forth in this paragraph, provided that if
19		the Organizational Unit CWI as calculated in accordance
20		with this paragraph is less than 0.9, the Organizational
21		Unit CWI shall be increased to 0.9. Each county's current
22		CWI value shall be adjusted based on the CWI value of that
23		county's neighboring Illinois counties, to create a
24		"weighted adjusted index value". This shall be calculated
25		by summing the CWI values of all of a county's adjacent
26		Illinois counties and dividing by the number of adjacent

SB1814 Enrolled - 201 - LRB101 09785 HLH 54886 b
1		Illinois counties, then taking the weighted value of the
2		original county's CWI value and the adjacent Illinois
3		county average. To calculate this weighted value, if the
4		number of adjacent Illinois counties is greater than 2, the
5		original county's CWI value will be weighted at 0.25 and
6		the adjacent Illinois county average will be weighted at
7		0.75. If the number of adjacent Illinois counties is 2, the
8		original county's CWI value will be weighted at 0.33 and
9		the adjacent Illinois county average will be weighted at
10		0.66. The greater of the county's current CWI value and its
11		weighted adjusted index value shall be used as the
12		Organizational Unit CWI.
13		"Preceding Tax Year" means the property tax levy year
14		immediately preceding the Base Tax Year.
15		"Preceding Tax Year's Extension" means the product of
16		the equalized assessed valuation utilized by the county
17		clerk in the Preceding Tax Year multiplied by the Operating
18		Tax Rate.
19		"Preliminary Percent of Adequacy" is defined in
20		paragraph (2) of subsection (f) of this Section.
21		"Preliminary Resources" is defined in paragraph (2) of
22		subsection (f) of this Section.
23		"Principal" means a school administrator duly endorsed
24		to be employed as a principal in this State.
25		"Professional development" means training programs for
26		licensed staff in schools, including, but not limited to,

SB1814 Enrolled - 202 - LRB101 09785 HLH 54886 b
1		programs that assist in implementing new curriculum
2		programs, provide data focused or academic assessment data
3		training to help staff identify a student's weaknesses and
4		strengths, target interventions, improve instruction,
5		encompass instructional strategies for English learner,
6		gifted, or at-risk students, address inclusivity, cultural
7		sensitivity, or implicit bias, or otherwise provide
8		professional support for licensed staff.
9		"Prototypical" means 450 special education
10		pre-kindergarten and kindergarten through grade 5 students
11		for an elementary school, 450 grade 6 through 8 students
12		for a middle school, and 600 grade 9 through 12 students
13		for a high school.
14		"PTELL" means the Property Tax Extension Limitation
15		Law.
16		"PTELL EAV" is defined in paragraph (4) of subsection
17		(d) of this Section.
18		"Pupil support staff" means a nurse, psychologist,
19		social worker, family liaison personnel, or other staff
20		member who provides support to at-risk or struggling
21		students.
22		"Real Receipts" is defined in paragraph (1) of
23		subsection (d) of this Section.
24		"Regionalization Factor" means, for a particular
25		Organizational Unit, the figure derived by dividing the
26		Organizational Unit CWI by the Statewide Weighted CWI.

SB1814 Enrolled - 203 - LRB101 09785 HLH 54886 b
1		"School site staff" means the primary school secretary
2		and any additional clerical personnel assigned to a school.
3		"Special education" means special educational
4		facilities and services, as defined in Section 14-1.08 of
5		this Code.
6		"Special Education Allocation" means the amount of an
7		Organizational Unit's final Adequacy Target attributable
8		to special education divided by the Organizational Unit's
9		final Adequacy Target, the product of which shall be
10		multiplied by the amount of new funding received pursuant
11		to this Section. An Organizational Unit's final Adequacy
12		Target attributable to special education shall include all
13		special education investment adequacy elements.
14		"Specialist teacher" means a teacher who provides
15		instruction in subject areas not included in core subjects,
16		including, but not limited to, art, music, physical
17		education, health, driver education, career-technical
18		education, and such other subject areas as may be mandated
19		by State law or provided by an Organizational Unit.
20		"Specially Funded Unit" means an Alternative School,
21		safe school, Department of Juvenile Justice school,
22		special education cooperative or entity recognized by the
23		State Board as a special education cooperative,
24		State-approved charter school, or alternative learning
25		opportunities program that received direct funding from
26		the State Board during the 2016-2017 school year through

SB1814 Enrolled - 204 - LRB101 09785 HLH 54886 b
1		any of the funding sources included within the calculation
2		of the Base Funding Minimum or Glenwood Academy.
3		"Supplemental Grant Funding" means supplemental
4		general State aid funding received by an Organization Unit
5		during the 2016-2017 school year pursuant to subsection (H)
6		of Section 18-8.05 of this Code (now repealed).
7		"State Adequacy Level" is the sum of the Adequacy
8		Targets of all Organizational Units.
9		"State Board" means the State Board of Education.
10		"State Superintendent" means the State Superintendent
11		of Education.
12		"Statewide Weighted CWI" means a figure determined by
13		multiplying each Organizational Unit CWI times the ASE for
14		that Organizational Unit creating a weighted value,
15		summing all Organizational Unit's weighted values, and
16		dividing by the total ASE of all Organizational Units,
17		thereby creating an average weighted index.
18		"Student activities" means non-credit producing
19		after-school programs, including, but not limited to,
20		clubs, bands, sports, and other activities authorized by
21		the school board of the Organizational Unit.
22		"Substitute teacher" means an individual teacher or
23		teaching assistant who is employed by an Organizational
24		Unit and is temporarily serving the Organizational Unit on
25		a per diem or per period-assignment basis replacing another
26		staff member.

SB1814 Enrolled - 205 - LRB101 09785 HLH 54886 b
1		"Summer school" means academic and enrichment programs
2		provided to students during the summer months outside of
3		the regular school year.
4		"Supervisory aide" means a non-licensed staff member
5		who helps in supervising students of an Organizational
6		Unit, but does so outside of the classroom, in situations
7		such as, but not limited to, monitoring hallways and
8		playgrounds, supervising lunchrooms, or supervising
9		students when being transported in buses serving the
10		Organizational Unit.
11		"Target Ratio" is defined in paragraph (4) of
12		subsection (g).
13		"Tier 1", "Tier 2", "Tier 3", and "Tier 4" are defined
14		in paragraph (3) of subsection (g).
15		"Tier 1 Aggregate Funding", "Tier 2 Aggregate
16		Funding", "Tier 3 Aggregate Funding", and "Tier 4 Aggregate
17		Funding" are defined in paragraph (1) of subsection (g).
18		(b) Adequacy Target calculation.
19		(1) Each Organizational Unit's Adequacy Target is the
20		sum of the Organizational Unit's cost of providing
21		Essential Elements, as calculated in accordance with this
22		subsection (b), with the salary amounts in the Essential
23		Elements multiplied by a Regionalization Factor calculated
24		pursuant to paragraph (3) of this subsection (b).
25		(2) The Essential Elements are attributable on a pro
26		rata basis related to defined subgroups of the ASE of each

SB1814 Enrolled - 206 - LRB101 09785 HLH 54886 b
1		Organizational Unit as specified in this paragraph (2),
2		with investments and FTE positions pro rata funded based on
3		ASE counts in excess or less than the thresholds set forth
4		in this paragraph (2). The method for calculating
5		attributable pro rata costs and the defined subgroups
6		thereto are as follows:
7		(A) Core class size investments. Each
8		Organizational Unit shall receive the funding required
9		to support that number of FTE core teacher positions as
10		is needed to keep the respective class sizes of the
11		Organizational Unit to the following maximum numbers:
12		(i) For grades kindergarten through 3, the
13		Organizational Unit shall receive funding required
14		to support one FTE core teacher position for every
15		15 Low-Income Count students in those grades and
16		one FTE core teacher position for every 20
17		non-Low-Income Count students in those grades.
18		(ii) For grades 4 through 12, the
19		Organizational Unit shall receive funding required
20		to support one FTE core teacher position for every
21		20 Low-Income Count students in those grades and
22		one FTE core teacher position for every 25
23		non-Low-Income Count students in those grades.
24		The number of non-Low-Income Count students in a
25		grade shall be determined by subtracting the
26		Low-Income students in that grade from the ASE of the

SB1814 Enrolled - 207 - LRB101 09785 HLH 54886 b
1		Organizational Unit for that grade.
2		(B) Specialist teacher investments. Each
3		Organizational Unit shall receive the funding needed
4		to cover that number of FTE specialist teacher
5		positions that correspond to the following
6		percentages:
7		(i) if the Organizational Unit operates an
8		elementary or middle school, then 20.00% of the
9		number of the Organizational Unit's core teachers,
10		as determined under subparagraph (A) of this
11		paragraph (2); and
12		(ii) if such Organizational Unit operates a
13		high school, then 33.33% of the number of the
14		Organizational Unit's core teachers.
15		(C) Instructional facilitator investments. Each
16		Organizational Unit shall receive the funding needed
17		to cover one FTE instructional facilitator position
18		for every 200 combined ASE of pre-kindergarten
19		children with disabilities and all kindergarten
20		through grade 12 students of the Organizational Unit.
21		(D) Core intervention teacher (tutor) investments.
22		Each Organizational Unit shall receive the funding
23		needed to cover one FTE teacher position for each
24		prototypical elementary, middle, and high school.
25		(E) Substitute teacher investments. Each
26		Organizational Unit shall receive the funding needed

SB1814 Enrolled - 208 - LRB101 09785 HLH 54886 b
1		to cover substitute teacher costs that is equal to
2		5.70% of the minimum pupil attendance days required
3		under Section 10-19 of this Code for all full-time
4		equivalent core, specialist, and intervention
5		teachers, school nurses, special education teachers
6		and instructional assistants, instructional
7		facilitators, and summer school and extended-day
8		teacher positions, as determined under this paragraph
9		(2), at a salary rate of 33.33% of the average salary
10		for grade K through 12 teachers and 33.33% of the
11		average salary of each instructional assistant
12		position.
13		(F) Core guidance counselor investments. Each
14		Organizational Unit shall receive the funding needed
15		to cover one FTE guidance counselor for each 450
16		combined ASE of pre-kindergarten children with
17		disabilities and all kindergarten through grade 5
18		students, plus one FTE guidance counselor for each 250
19		grades 6 through 8 ASE middle school students, plus one
20		FTE guidance counselor for each 250 grades 9 through 12
21		ASE high school students.
22		(G) Nurse investments. Each Organizational Unit
23		shall receive the funding needed to cover one FTE nurse
24		for each 750 combined ASE of pre-kindergarten children
25		with disabilities and all kindergarten through grade
26		12 students across all grade levels it serves.

SB1814 Enrolled - 209 - LRB101 09785 HLH 54886 b
1		(H) Supervisory aide investments. Each
2		Organizational Unit shall receive the funding needed
3		to cover one FTE for each 225 combined ASE of
4		pre-kindergarten children with disabilities and all
5		kindergarten through grade 5 students, plus one FTE for
6		each 225 ASE middle school students, plus one FTE for
7		each 200 ASE high school students.
8		(I) Librarian investments. Each Organizational
9		Unit shall receive the funding needed to cover one FTE
10		librarian for each prototypical elementary school,
11		middle school, and high school and one FTE aide or
12		media technician for every 300 combined ASE of
13		pre-kindergarten children with disabilities and all
14		kindergarten through grade 12 students.
15		(J) Principal investments. Each Organizational
16		Unit shall receive the funding needed to cover one FTE
17		principal position for each prototypical elementary
18		school, plus one FTE principal position for each
19		prototypical middle school, plus one FTE principal
20		position for each prototypical high school.
21		(K) Assistant principal investments. Each
22		Organizational Unit shall receive the funding needed
23		to cover one FTE assistant principal position for each
24		prototypical elementary school, plus one FTE assistant
25		principal position for each prototypical middle
26		school, plus one FTE assistant principal position for

SB1814 Enrolled - 210 - LRB101 09785 HLH 54886 b
1		each prototypical high school.
2		(L) School site staff investments. Each
3		Organizational Unit shall receive the funding needed
4		for one FTE position for each 225 ASE of
5		pre-kindergarten children with disabilities and all
6		kindergarten through grade 5 students, plus one FTE
7		position for each 225 ASE middle school students, plus
8		one FTE position for each 200 ASE high school students.
9		(M) Gifted investments. Each Organizational Unit
10		shall receive $40 per kindergarten through grade 12
11		ASE.
12		(N) Professional development investments. Each
13		Organizational Unit shall receive $125 per student of
14		the combined ASE of pre-kindergarten children with
15		disabilities and all kindergarten through grade 12
16		students for trainers and other professional
17		development-related expenses for supplies and
18		materials.
19		(O) Instructional material investments. Each
20		Organizational Unit shall receive $190 per student of
21		the combined ASE of pre-kindergarten children with
22		disabilities and all kindergarten through grade 12
23		students to cover instructional material costs.
24		(P) Assessment investments. Each Organizational
25		Unit shall receive $25 per student of the combined ASE
26		of pre-kindergarten children with disabilities and all

SB1814 Enrolled - 211 - LRB101 09785 HLH 54886 b
1		kindergarten through grade 12 students student to
2		cover assessment costs.
3		(Q) Computer technology and equipment investments.
4		Each Organizational Unit shall receive $285.50 per
5		student of the combined ASE of pre-kindergarten
6		children with disabilities and all kindergarten
7		through grade 12 students to cover computer technology
8		and equipment costs. For the 2018-2019 school year and
9		subsequent school years, Organizational Units assigned
10		to Tier 1 and Tier 2 in the prior school year shall
11		receive an additional $285.50 per student of the
12		combined ASE of pre-kindergarten children with
13		disabilities and all kindergarten through grade 12
14		students to cover computer technology and equipment
15		costs in the Organization Unit's Adequacy Target. The
16		State Board may establish additional requirements for
17		Organizational Unit expenditures of funds received
18		pursuant to this subparagraph (Q), including a
19		requirement that funds received pursuant to this
20		subparagraph (Q) may be used only for serving the
21		technology needs of the district. It is the intent of
22		this amendatory Act of the 100th General Assembly that
23		all Tier 1 and Tier 2 districts receive the addition to
24		their Adequacy Target in the following year, subject to
25		compliance with the requirements of the State Board.
26		(R) Student activities investments. Each

SB1814 Enrolled - 212 - LRB101 09785 HLH 54886 b
1		Organizational Unit shall receive the following
2		funding amounts to cover student activities: $100 per
3		kindergarten through grade 5 ASE student in elementary
4		school, plus $200 per ASE student in middle school,
5		plus $675 per ASE student in high school.
6		(S) Maintenance and operations investments. Each
7		Organizational Unit shall receive $1,038 per student
8		of the combined ASE of pre-kindergarten children with
9		disabilities and all kindergarten through grade 12 for
10		day-to-day maintenance and operations expenditures,
11		including salary, supplies, and materials, as well as
12		purchased services, but excluding employee benefits.
13		The proportion of salary for the application of a
14		Regionalization Factor and the calculation of benefits
15		is equal to $352.92.
16		(T) Central office investments. Each
17		Organizational Unit shall receive $742 per student of
18		the combined ASE of pre-kindergarten children with
19		disabilities and all kindergarten through grade 12
20		students to cover central office operations, including
21		administrators and classified personnel charged with
22		managing the instructional programs, business and
23		operations of the school district, and security
24		personnel. The proportion of salary for the
25		application of a Regionalization Factor and the
26		calculation of benefits is equal to $368.48.

SB1814 Enrolled - 213 - LRB101 09785 HLH 54886 b
1		(U) Employee benefit investments. Each
2		Organizational Unit shall receive 30% of the total of
3		all salary-calculated elements of the Adequacy Target,
4		excluding substitute teachers and student activities
5		investments, to cover benefit costs. For central
6		office and maintenance and operations investments, the
7		benefit calculation shall be based upon the salary
8		proportion of each investment. If at any time the
9		responsibility for funding the employer normal cost of
10		teacher pensions is assigned to school districts, then
11		that amount certified by the Teachers' Retirement
12		System of the State of Illinois to be paid by the
13		Organizational Unit for the preceding school year
14		shall be added to the benefit investment. For any
15		fiscal year in which a school district organized under
16		Article 34 of this Code is responsible for paying the
17		employer normal cost of teacher pensions, then that
18		amount of its employer normal cost plus the amount for
19		retiree health insurance as certified by the Public
20		School Teachers' Pension and Retirement Fund of
21		Chicago to be paid by the school district for the
22		preceding school year that is statutorily required to
23		cover employer normal costs and the amount for retiree
24		health insurance shall be added to the 30% specified in
25		this subparagraph (U). The Teachers' Retirement System
26		of the State of Illinois and the Public School

SB1814 Enrolled - 214 - LRB101 09785 HLH 54886 b
1		Teachers' Pension and Retirement Fund of Chicago shall
2		submit such information as the State Superintendent
3		may require for the calculations set forth in this
4		subparagraph (U).
5		(V) Additional investments in low-income students.
6		In addition to and not in lieu of all other funding
7		under this paragraph (2), each Organizational Unit
8		shall receive funding based on the average teacher
9		salary for grades K through 12 to cover the costs of:
10		(i) one FTE intervention teacher (tutor)
11		position for every 125 Low-Income Count students;
12		(ii) one FTE pupil support staff position for
13		every 125 Low-Income Count students;
14		(iii) one FTE extended day teacher position
15		for every 120 Low-Income Count students; and
16		(iv) one FTE summer school teacher position
17		for every 120 Low-Income Count students.
18		(W) Additional investments in English learner
19		students. In addition to and not in lieu of all other
20		funding under this paragraph (2), each Organizational
21		Unit shall receive funding based on the average teacher
22		salary for grades K through 12 to cover the costs of:
23		(i) one FTE intervention teacher (tutor)
24		position for every 125 English learner students;
25		(ii) one FTE pupil support staff position for
26		every 125 English learner students;

SB1814 Enrolled - 215 - LRB101 09785 HLH 54886 b
1		(iii) one FTE extended day teacher position
2		for every 120 English learner students;
3		(iv) one FTE summer school teacher position
4		for every 120 English learner students; and
5		(v) one FTE core teacher position for every 100
6		English learner students.
7		(X) Special education investments. Each
8		Organizational Unit shall receive funding based on the
9		average teacher salary for grades K through 12 to cover
10		special education as follows:
11		(i) one FTE teacher position for every 141
12		combined ASE of pre-kindergarten children with
13		disabilities and all kindergarten through grade 12
14		students;
15		(ii) one FTE instructional assistant for every
16		141 combined ASE of pre-kindergarten children with
17		disabilities and all kindergarten through grade 12
18		students; and
19		(iii) one FTE psychologist position for every
20		1,000 combined ASE of pre-kindergarten children
21		with disabilities and all kindergarten through
22		grade 12 students.
23		(3) For calculating the salaries included within the
24		Essential Elements, the State Superintendent shall
25		annually calculate average salaries to the nearest dollar
26		using the employment information system data maintained by

SB1814 Enrolled - 216 - LRB101 09785 HLH 54886 b
1		the State Board, limited to public schools only and
2		excluding special education and vocational cooperatives,
3		schools operated by the Department of Juvenile Justice, and
4		charter schools, for the following positions:
5		(A) Teacher for grades K through 8.
6		(B) Teacher for grades 9 through 12.
7		(C) Teacher for grades K through 12.
8		(D) Guidance counselor for grades K through 8.
9		(E) Guidance counselor for grades 9 through 12.
10		(F) Guidance counselor for grades K through 12.
11		(G) Social worker.
12		(H) Psychologist.
13		(I) Librarian.
14		(J) Nurse.
15		(K) Principal.
16		(L) Assistant principal.
17		For the purposes of this paragraph (3), "teacher"
18		includes core teachers, specialist and elective teachers,
19		instructional facilitators, tutors, special education
20		teachers, pupil support staff teachers, English learner
21		teachers, extended-day teachers, and summer school
22		teachers. Where specific grade data is not required for the
23		Essential Elements, the average salary for corresponding
24		positions shall apply. For substitute teachers, the
25		average teacher salary for grades K through 12 shall apply.
26		For calculating the salaries included within the

SB1814 Enrolled - 217 - LRB101 09785 HLH 54886 b
1		Essential Elements for positions not included within EIS
2		Data, the following salaries shall be used in the first
3		year of implementation of Evidence-Based Funding:
4		(i) school site staff, $30,000; and
5		(ii) non-instructional assistant, instructional
6		assistant, library aide, library media tech, or
7		supervisory aide: $25,000.
8		In the second and subsequent years of implementation of
9		Evidence-Based Funding, the amounts in items (i) and (ii)
10		of this paragraph (3) shall annually increase by the ECI.
11		The salary amounts for the Essential Elements
12		determined pursuant to subparagraphs (A) through (L), (S)
13		and (T), and (V) through (X) of paragraph (2) of subsection
14		(b) of this Section shall be multiplied by a
15		Regionalization Factor.
16		(c) Local capacity calculation.
17		(1) Each Organizational Unit's Local Capacity
18		represents an amount of funding it is assumed to contribute
19		toward its Adequacy Target for purposes of the
20		Evidence-Based Funding formula calculation. "Local
21		Capacity" means either (i) the Organizational Unit's Local
22		Capacity Target as calculated in accordance with paragraph
23		(2) of this subsection (c) if its Real Receipts are equal
24		to or less than its Local Capacity Target or (ii) the
25		Organizational Unit's Adjusted Local Capacity, as
26		calculated in accordance with paragraph (3) of this

SB1814 Enrolled - 218 - LRB101 09785 HLH 54886 b
1		subsection (c) if Real Receipts are more than its Local
2		Capacity Target.
3		(2) "Local Capacity Target" means, for an
4		Organizational Unit, that dollar amount that is obtained by
5		multiplying its Adequacy Target by its Local Capacity
6		Ratio.
7		(A) An Organizational Unit's Local Capacity
8		Percentage is the conversion of the Organizational
9		Unit's Local Capacity Ratio, as such ratio is
10		determined in accordance with subparagraph (B) of this
11		paragraph (2), into a cumulative distribution
12		resulting in a percentile ranking to determine each
13		Organizational Unit's relative position to all other
14		Organizational Units in this State. The calculation of
15		Local Capacity Percentage is described in subparagraph
16		(C) of this paragraph (2).
17		(B) An Organizational Unit's Local Capacity Ratio
18		in a given year is the percentage obtained by dividing
19		its Adjusted EAV or PTELL EAV, whichever is less, by
20		its Adequacy Target, with the resulting ratio further
21		adjusted as follows:
22		(i) for Organizational Units serving grades
23		kindergarten through 12 and Hybrid Districts, no
24		further adjustments shall be made;
25		(ii) for Organizational Units serving grades
26		kindergarten through 8, the ratio shall be

SB1814 Enrolled - 219 - LRB101 09785 HLH 54886 b
1		multiplied by 9/13;
2		(iii) for Organizational Units serving grades
3		9 through 12, the Local Capacity Ratio shall be
4		multiplied by 4/13; and
5		(iv) for an Organizational Unit with a
6		different grade configuration than those specified
7		in items (i) through (iii) of this subparagraph
8		(B), the State Superintendent shall determine a
9		comparable adjustment based on the grades served.
10		(C) The Local Capacity Percentage is equal to the
11		percentile ranking of the district. Local Capacity
12		Percentage converts each Organizational Unit's Local
13		Capacity Ratio to a cumulative distribution resulting
14		in a percentile ranking to determine each
15		Organizational Unit's relative position to all other
16		Organizational Units in this State. The Local Capacity
17		Percentage cumulative distribution resulting in a
18		percentile ranking for each Organizational Unit shall
19		be calculated using the standard normal distribution
20		of the score in relation to the weighted mean and
21		weighted standard deviation and Local Capacity Ratios
22		of all Organizational Units. If the value assigned to
23		any Organizational Unit is in excess of 90%, the value
24		shall be adjusted to 90%. For Laboratory Schools, the
25		Local Capacity Percentage shall be set at 10% in
26		recognition of the absence of EAV and resources from

SB1814 Enrolled - 220 - LRB101 09785 HLH 54886 b
1		the public university that are allocated to the
2		Laboratory School. For programs operated by a regional
3		office of education or an intermediate service center,
4		the Local Capacity Percentage must be set at 10% in
5		recognition of the absence of EAV and resources from
6		school districts that are allocated to the regional
7		office of education or intermediate service center.
8		The weighted mean for the Local Capacity Percentage
9		shall be determined by multiplying each Organizational
10		Unit's Local Capacity Ratio times the ASE for the unit
11		creating a weighted value, summing the weighted values
12		of all Organizational Units, and dividing by the total
13		ASE of all Organizational Units. The weighted standard
14		deviation shall be determined by taking the square root
15		of the weighted variance of all Organizational Units'
16		Local Capacity Ratio, where the variance is calculated
17		by squaring the difference between each unit's Local
18		Capacity Ratio and the weighted mean, then multiplying
19		the variance for each unit times the ASE for the unit
20		to create a weighted variance for each unit, then
21		summing all units' weighted variance and dividing by
22		the total ASE of all units.
23		(D) For any Organizational Unit, the
24		Organizational Unit's Adjusted Local Capacity Target
25		shall be reduced by either (i) the school board's
26		remaining contribution pursuant to paragraph (ii) of

SB1814 Enrolled - 221 - LRB101 09785 HLH 54886 b
1		subsection (b-4) of Section 16-158 of the Illinois
2		Pension Code in a given year, or (ii) the board of
3		education's remaining contribution pursuant to
4		paragraph (iv) of subsection (b) of Section 17-129 of
5		the Illinois Pension Code absent the employer normal
6		cost portion of the required contribution and amount
7		allowed pursuant to subdivision (3) of Section
8		17-142.1 of the Illinois Pension Code in a given year.
9		In the preceding sentence, item (i) shall be certified
10		to the State Board of Education by the Teachers'
11		Retirement System of the State of Illinois and item
12		(ii) shall be certified to the State Board of Education
13		by the Public School Teachers' Pension and Retirement
14		Fund of the City of Chicago.
15		(3) If an Organizational Unit's Real Receipts are more
16		than its Local Capacity Target, then its Local Capacity
17		shall equal an Adjusted Local Capacity Target as calculated
18		in accordance with this paragraph (3). The Adjusted Local
19		Capacity Target is calculated as the sum of the
20		Organizational Unit's Local Capacity Target and its Real
21		Receipts Adjustment. The Real Receipts Adjustment equals
22		the Organizational Unit's Real Receipts less its Local
23		Capacity Target, with the resulting figure multiplied by
24		the Local Capacity Percentage.
25		As used in this paragraph (3), "Real Percent of
26		Adequacy" means the sum of an Organizational Unit's Real

SB1814 Enrolled - 222 - LRB101 09785 HLH 54886 b
1		Receipts, CPPRT, and Base Funding Minimum, with the
2		resulting figure divided by the Organizational Unit's
3		Adequacy Target.
4		(d) Calculation of Real Receipts, EAV, and Adjusted EAV for
5		purposes of the Local Capacity calculation.
6		(1) An Organizational Unit's Real Receipts are the
7		product of its Applicable Tax Rate and its Adjusted EAV. An
8		Organizational Unit's Applicable Tax Rate is its Adjusted
9		Operating Tax Rate for property within the Organizational
10		Unit.
11		(2) The State Superintendent shall calculate the
12		Equalized Assessed Valuation, or EAV, of all taxable
13		property of each Organizational Unit as of September 30 of
14		the previous year in accordance with paragraph (3) of this
15		subsection (d). The State Superintendent shall then
16		determine the Adjusted EAV of each Organizational Unit in
17		accordance with paragraph (4) of this subsection (d), which
18		Adjusted EAV figure shall be used for the purposes of
19		calculating Local Capacity.
20		(3) To calculate Real Receipts and EAV, the Department
21		of Revenue shall supply to the State Superintendent the
22		value as equalized or assessed by the Department of Revenue
23		of all taxable property of every Organizational Unit,
24		together with (i) the applicable tax rate used in extending
25		taxes for the funds of the Organizational Unit as of
26		September 30 of the previous year and (ii) the limiting

SB1814 Enrolled - 223 - LRB101 09785 HLH 54886 b
1		rate for all Organizational Units subject to property tax
2		extension limitations as imposed under PTELL.
3		(A) The Department of Revenue shall add to the
4		equalized assessed value of all taxable property of
5		each Organizational Unit situated entirely or
6		partially within a county that is or was subject to the
7		provisions of Section 15-176 or 15-177 of the Property
8		Tax Code (i) an amount equal to the total amount by
9		which the homestead exemption allowed under Section
10		15-176 or 15-177 of the Property Tax Code for real
11		property situated in that Organizational Unit exceeds
12		the total amount that would have been allowed in that
13		Organizational Unit if the maximum reduction under
14		Section 15-176 was (I) $4,500 in Cook County or $3,500
15		in all other counties in tax year 2003 or (II) $5,000
16		in all counties in tax year 2004 and thereafter and
17		(ii) an amount equal to the aggregate amount for the
18		taxable year of all additional exemptions under
19		Section 15-175 of the Property Tax Code for owners with
20		a household income of $30,000 or less. The county clerk
21		of any county that is or was subject to the provisions
22		of Section 15-176 or 15-177 of the Property Tax Code
23		shall annually calculate and certify to the Department
24		of Revenue for each Organizational Unit all homestead
25		exemption amounts under Section 15-176 or 15-177 of the
26		Property Tax Code and all amounts of additional

SB1814 Enrolled - 224 - LRB101 09785 HLH 54886 b
1		exemptions under Section 15-175 of the Property Tax
2		Code for owners with a household income of $30,000 or
3		less. It is the intent of this subparagraph (A) that if
4		the general homestead exemption for a parcel of
5		property is determined under Section 15-176 or 15-177
6		of the Property Tax Code rather than Section 15-175,
7		then the calculation of EAV shall not be affected by
8		the difference, if any, between the amount of the
9		general homestead exemption allowed for that parcel of
10		property under Section 15-176 or 15-177 of the Property
11		Tax Code and the amount that would have been allowed
12		had the general homestead exemption for that parcel of
13		property been determined under Section 15-175 of the
14		Property Tax Code. It is further the intent of this
15		subparagraph (A) that if additional exemptions are
16		allowed under Section 15-175 of the Property Tax Code
17		for owners with a household income of less than
18		$30,000, then the calculation of EAV shall not be
19		affected by the difference, if any, because of those
20		additional exemptions.
21		(B) With respect to any part of an Organizational
22		Unit within a redevelopment project area in respect to
23		which a municipality has adopted tax increment
24		allocation financing pursuant to the Tax Increment
25		Allocation Redevelopment Act, Division 74.4 of Article
26		11 of the Illinois Municipal Code, or the Industrial

SB1814 Enrolled - 225 - LRB101 09785 HLH 54886 b
1		Jobs Recovery Law, Division 74.6 of Article 11 of the
2		Illinois Municipal Code, no part of the current EAV of
3		real property located in any such project area which is
4		attributable to an increase above the total initial EAV
5		of such property shall be used as part of the EAV of
6		the Organizational Unit, until such time as all
7		redevelopment project costs have been paid, as
8		provided in Section 11-74.4-8 of the Tax Increment
9		Allocation Redevelopment Act or in Section 11-74.6-35
10		of the Industrial Jobs Recovery Law. For the purpose of
11		the EAV of the Organizational Unit, the total initial
12		EAV or the current EAV, whichever is lower, shall be
13		used until such time as all redevelopment project costs
14		have been paid.
15		(B-5) The real property equalized assessed
16		valuation for a school district shall be adjusted by
17		subtracting from the real property value, as equalized
18		or assessed by the Department of Revenue, for the
19		district an amount computed by dividing the amount of
20		any abatement of taxes under Section 18-170 of the
21		Property Tax Code by 3.00% for a district maintaining
22		grades kindergarten through 12, by 2.30% for a district
23		maintaining grades kindergarten through 8, or by 1.05%
24		for a district maintaining grades 9 through 12 and
25		adjusted by an amount computed by dividing the amount
26		of any abatement of taxes under subsection (a) of

SB1814 Enrolled - 226 - LRB101 09785 HLH 54886 b
1		Section 18-165 of the Property Tax Code by the same
2		percentage rates for district type as specified in this
3		subparagraph (B-5).
4		(C) For Organizational Units that are Hybrid
5		Districts, the State Superintendent shall use the
6		lesser of the adjusted equalized assessed valuation
7		for property within the partial elementary unit
8		district for elementary purposes, as defined in
9		Article 11E of this Code, or the adjusted equalized
10		assessed valuation for property within the partial
11		elementary unit district for high school purposes, as
12		defined in Article 11E of this Code.
13		(4) An Organizational Unit's Adjusted EAV shall be the
14		average of its EAV over the immediately preceding 3 years
15		or its EAV in the immediately preceding year if the EAV in
16		the immediately preceding year has declined by 10% or more
17		compared to the 3-year average. In the event of
18		Organizational Unit reorganization, consolidation, or
19		annexation, the Organizational Unit's Adjusted EAV for the
20		first 3 years after such change shall be as follows: the
21		most current EAV shall be used in the first year, the
22		average of a 2-year EAV or its EAV in the immediately
23		preceding year if the EAV declines by 10% or more compared
24		to the 2-year average for the second year, and a 3-year
25		average EAV or its EAV in the immediately preceding year if
26		the adjusted EAV declines by 10% or more compared to the

SB1814 Enrolled - 227 - LRB101 09785 HLH 54886 b
1		3-year average for the third year. For any school district
2		whose EAV in the immediately preceding year is used in
3		calculations, in the following year, the Adjusted EAV shall
4		be the average of its EAV over the immediately preceding 2
5		years or the immediately preceding year if that year
6		represents a decline of 10% or more compared to the 2-year
7		average.
8		"PTELL EAV" means a figure calculated by the State
9		Board for Organizational Units subject to PTELL as
10		described in this paragraph (4) for the purposes of
11		calculating an Organizational Unit's Local Capacity Ratio.
12		Except as otherwise provided in this paragraph (4), the
13		PTELL EAV of an Organizational Unit shall be equal to the
14		product of the equalized assessed valuation last used in
15		the calculation of general State aid under Section 18-8.05
16		of this Code (now repealed) or Evidence-Based Funding under
17		this Section and the Organizational Unit's Extension
18		Limitation Ratio. If an Organizational Unit has approved or
19		does approve an increase in its limiting rate, pursuant to
20		Section 18-190 of the Property Tax Code, affecting the Base
21		Tax Year, the PTELL EAV shall be equal to the product of
22		the equalized assessed valuation last used in the
23		calculation of general State aid under Section 18-8.05 of
24		this Code (now repealed) or Evidence-Based Funding under
25		this Section multiplied by an amount equal to one plus the
26		percentage increase, if any, in the Consumer Price Index

SB1814 Enrolled - 228 - LRB101 09785 HLH 54886 b
1		for All Urban Consumers for all items published by the
2		United States Department of Labor for the 12-month calendar
3		year preceding the Base Tax Year, plus the equalized
4		assessed valuation of new property, annexed property, and
5		recovered tax increment value and minus the equalized
6		assessed valuation of disconnected property.
7		As used in this paragraph (4), "new property" and
8		"recovered tax increment value" shall have the meanings set
9		forth in the Property Tax Extension Limitation Law.
10		(e) Base Funding Minimum calculation.
11		(1) For the 2017-2018 school year, the Base Funding
12		Minimum of an Organizational Unit or a Specially Funded
13		Unit shall be the amount of State funds distributed to the
14		Organizational Unit or Specially Funded Unit during the
15		2016-2017 school year prior to any adjustments and
16		specified appropriation amounts described in this
17		paragraph (1) from the following Sections, as calculated by
18		the State Superintendent: Section 18-8.05 of this Code (now
19		repealed); Section 5 of Article 224 of Public Act 99-524
20		(equity grants); Section 14-7.02b of this Code (funding for
21		children requiring special education services); Section
22		14-13.01 of this Code (special education facilities and
23		staffing), except for reimbursement of the cost of
24		transportation pursuant to Section 14-13.01; Section
25		14C-12 of this Code (English learners); and Section 18-4.3
26		of this Code (summer school), based on an appropriation

SB1814 Enrolled - 229 - LRB101 09785 HLH 54886 b
1		level of $13,121,600. For a school district organized under
2		Article 34 of this Code, the Base Funding Minimum also
3		includes (i) the funds allocated to the school district
4		pursuant to Section 1D-1 of this Code attributable to
5		funding programs authorized by the Sections of this Code
6		listed in the preceding sentence; and (ii) the difference
7		between (I) the funds allocated to the school district
8		pursuant to Section 1D-1 of this Code attributable to the
9		funding programs authorized by Section 14-7.02 (non-public
10		special education reimbursement), subsection (b) of
11		Section 14-13.01 (special education transportation),
12		Section 29-5 (transportation), Section 2-3.80
13		(agricultural education), Section 2-3.66 (truants'
14		alternative education), Section 2-3.62 (educational
15		service centers), and Section 14-7.03 (special education -
16		orphanage) of this Code and Section 15 of the Childhood
17		Hunger Relief Act (free breakfast program) and (II) the
18		school district's actual expenditures for its non-public
19		special education, special education transportation,
20		transportation programs, agricultural education, truants'
21		alternative education, services that would otherwise be
22		performed by a regional office of education, special
23		education orphanage expenditures, and free breakfast, as
24		most recently calculated and reported pursuant to
25		subsection (f) of Section 1D-1 of this Code. The Base
26		Funding Minimum for Glenwood Academy shall be $625,500. For

SB1814 Enrolled - 230 - LRB101 09785 HLH 54886 b
1		programs operated by a regional office of education or an
2		intermediate service center, the Base Funding Minimum must
3		be the total amount of State funds allocated to those
4		programs in the 2018-2019 school year and amounts provided
5		pursuant to Article 34 of Public Act 100-586 and Section
6		3-16 of this Code. All programs established after the
7		effective date of this amendatory Act of the 101st General
8		Assembly and administered by a regional office of education
9		or an intermediate service center must have an initial Base
10		Funding Minimum set to an amount equal to the first-year
11		ASE multiplied by the amount of per pupil funding received
12		in the previous school year by the lowest funded similar
13		existing program type. If the enrollment for a program
14		operated by a regional office of education or an
15		intermediate service center is zero, then it may not
16		receive Base Funding Minimum funds for that program in the
17		next fiscal year, and those funds must be distributed to
18		Organizational Units under subsection (g).
19		(2) For the 2018-2019 and subsequent school years, the
20		Base Funding Minimum of Organizational Units and Specially
21		Funded Units shall be the sum of (i) the amount of
22		Evidence-Based Funding for the prior school year, (ii) the
23		Base Funding Minimum for the prior school year, and (iii)
24		any amount received by a school district pursuant to
25		Section 7 of Article 97 of Public Act 100-21.
26		(f) Percent of Adequacy and Final Resources calculation.

SB1814 Enrolled - 231 - LRB101 09785 HLH 54886 b
1		(1) The Evidence-Based Funding formula establishes a
2		Percent of Adequacy for each Organizational Unit in order
3		to place such units into tiers for the purposes of the
4		funding distribution system described in subsection (g) of
5		this Section. Initially, an Organizational Unit's
6		Preliminary Resources and Preliminary Percent of Adequacy
7		are calculated pursuant to paragraph (2) of this subsection
8		(f). Then, an Organizational Unit's Final Resources and
9		Final Percent of Adequacy are calculated to account for the
10		Organizational Unit's poverty concentration levels
11		pursuant to paragraphs (3) and (4) of this subsection (f).
12		(2) An Organizational Unit's Preliminary Resources are
13		equal to the sum of its Local Capacity Target, CPPRT, and
14		Base Funding Minimum. An Organizational Unit's Preliminary
15		Percent of Adequacy is the lesser of (i) its Preliminary
16		Resources divided by its Adequacy Target or (ii) 100%.
17		(3) Except for Specially Funded Units, an
18		Organizational Unit's Final Resources are equal the sum of
19		its Local Capacity, CPPRT, and Adjusted Base Funding
20		Minimum. The Base Funding Minimum of each Specially Funded
21		Unit shall serve as its Final Resources, except that the
22		Base Funding Minimum for State-approved charter schools
23		shall not include any portion of general State aid
24		allocated in the prior year based on the per capita tuition
25		charge times the charter school enrollment.
26		(4) An Organizational Unit's Final Percent of Adequacy

SB1814 Enrolled - 232 - LRB101 09785 HLH 54886 b
1		is its Final Resources divided by its Adequacy Target. An
2		Organizational Unit's Adjusted Base Funding Minimum is
3		equal to its Base Funding Minimum less its Supplemental
4		Grant Funding, with the resulting figure added to the
5		product of its Supplemental Grant Funding and Preliminary
6		Percent of Adequacy.
7		(g) Evidence-Based Funding formula distribution system.
8		(1) In each school year under the Evidence-Based
9		Funding formula, each Organizational Unit receives funding
10		equal to the sum of its Base Funding Minimum and the unit's
11		allocation of New State Funds determined pursuant to this
12		subsection (g). To allocate New State Funds, the
13		Evidence-Based Funding formula distribution system first
14		places all Organizational Units into one of 4 tiers in
15		accordance with paragraph (3) of this subsection (g), based
16		on the Organizational Unit's Final Percent of Adequacy. New
17		State Funds are allocated to each of the 4 tiers as
18		follows: Tier 1 Aggregate Funding equals 50% of all New
19		State Funds, Tier 2 Aggregate Funding equals 49% of all New
20		State Funds, Tier 3 Aggregate Funding equals 0.9% of all
21		New State Funds, and Tier 4 Aggregate Funding equals 0.1%
22		of all New State Funds. Each Organizational Unit within
23		Tier 1 or Tier 2 receives an allocation of New State Funds
24		equal to its tier Funding Gap, as defined in the following
25		sentence, multiplied by the tier's Allocation Rate
26		determined pursuant to paragraph (4) of this subsection

SB1814 Enrolled - 233 - LRB101 09785 HLH 54886 b
1		(g). For Tier 1, an Organizational Unit's Funding Gap
2		equals the tier's Target Ratio, as specified in paragraph
3		(5) of this subsection (g), multiplied by the
4		Organizational Unit's Adequacy Target, with the resulting
5		amount reduced by the Organizational Unit's Final
6		Resources. For Tier 2, an Organizational Unit's Funding Gap
7		equals the tier's Target Ratio, as described in paragraph
8		(5) of this subsection (g), multiplied by the
9		Organizational Unit's Adequacy Target, with the resulting
10		amount reduced by the Organizational Unit's Final
11		Resources and its Tier 1 funding allocation. To determine
12		the Organizational Unit's Funding Gap, the resulting
13		amount is then multiplied by a factor equal to one minus
14		the Organizational Unit's Local Capacity Target
15		percentage. Each Organizational Unit within Tier 3 or Tier
16		4 receives an allocation of New State Funds equal to the
17		product of its Adequacy Target and the tier's Allocation
18		Rate, as specified in paragraph (4) of this subsection (g).
19		(2) To ensure equitable distribution of dollars for all
20		Tier 2 Organizational Units, no Tier 2 Organizational Unit
21		shall receive fewer dollars per ASE than any Tier 3
22		Organizational Unit. Each Tier 2 and Tier 3 Organizational
23		Unit shall have its funding allocation divided by its ASE.
24		Any Tier 2 Organizational Unit with a funding allocation
25		per ASE below the greatest Tier 3 allocation per ASE shall
26		get a funding allocation equal to the greatest Tier 3

SB1814 Enrolled - 234 - LRB101 09785 HLH 54886 b
1		funding allocation per ASE multiplied by the
2		Organizational Unit's ASE. Each Tier 2 Organizational
3		Unit's Tier 2 funding allocation shall be multiplied by the
4		percentage calculated by dividing the original Tier 2
5		Aggregate Funding by the sum of all Tier 2 Organizational
6		Unit's Tier 2 funding allocation after adjusting
7		districts' funding below Tier 3 levels.
8		(3) Organizational Units are placed into one of 4 tiers
9		as follows:
10		(A) Tier 1 consists of all Organizational Units,
11		except for Specially Funded Units, with a Percent of
12		Adequacy less than the Tier 1 Target Ratio. The Tier 1
13		Target Ratio is the ratio level that allows for Tier 1
14		Aggregate Funding to be distributed, with the Tier 1
15		Allocation Rate determined pursuant to paragraph (4)
16		of this subsection (g).
17		(B) Tier 2 consists of all Tier 1 Units and all
18		other Organizational Units, except for Specially
19		Funded Units, with a Percent of Adequacy of less than
20		0.90.
21		(C) Tier 3 consists of all Organizational Units,
22		except for Specially Funded Units, with a Percent of
23		Adequacy of at least 0.90 and less than 1.0.
24		(D) Tier 4 consists of all Organizational Units
25		with a Percent of Adequacy of at least 1.0.
26		(4) The Allocation Rates for Tiers 1 through 4 is

SB1814 Enrolled - 235 - LRB101 09785 HLH 54886 b
1		determined as follows:
2		(A) The Tier 1 Allocation Rate is 30%.
3		(B) The Tier 2 Allocation Rate is the result of the
4		following equation: Tier 2 Aggregate Funding, divided
5		by the sum of the Funding Gaps for all Tier 2
6		Organizational Units, unless the result of such
7		equation is higher than 1.0. If the result of such
8		equation is higher than 1.0, then the Tier 2 Allocation
9		Rate is 1.0.
10		(C) The Tier 3 Allocation Rate is the result of the
11		following equation: Tier 3 Aggregate Funding, divided
12		by the sum of the Adequacy Targets of all Tier 3
13		Organizational Units.
14		(D) The Tier 4 Allocation Rate is the result of the
15		following equation: Tier 4 Aggregate Funding, divided
16		by the sum of the Adequacy Targets of all Tier 4
17		Organizational Units.
18		(5) A tier's Target Ratio is determined as follows:
19		(A) The Tier 1 Target Ratio is the ratio level that
20		allows for Tier 1 Aggregate Funding to be distributed
21		with the Tier 1 Allocation Rate.
22		(B) The Tier 2 Target Ratio is 0.90.
23		(C) The Tier 3 Target Ratio is 1.0.
24		(6) If, at any point, the Tier 1 Target Ratio is
25		greater than 90%, than all Tier 1 funding shall be
26		allocated to Tier 2 and no Tier 1 Organizational Unit's

SB1814 Enrolled - 236 - LRB101 09785 HLH 54886 b
1		funding may be identified.
2		(7) In the event that all Tier 2 Organizational Units
3		receive funding at the Tier 2 Target Ratio level, any
4		remaining New State Funds shall be allocated to Tier 3 and
5		Tier 4 Organizational Units.
6		(8) If any Specially Funded Units, excluding Glenwood
7		Academy, recognized by the State Board do not qualify for
8		direct funding following the implementation of this
9		amendatory Act of the 100th General Assembly from any of
10		the funding sources included within the definition of Base
11		Funding Minimum, the unqualified portion of the Base
12		Funding Minimum shall be transferred to one or more
13		appropriate Organizational Units as determined by the
14		State Superintendent based on the prior year ASE of the
15		Organizational Units.
16		(8.5) If a school district withdraws from a special
17		education cooperative, the portion of the Base Funding
18		Minimum that is attributable to the school district may be
19		redistributed to the school district upon withdrawal. The
20		school district and the cooperative must include the amount
21		of the Base Funding Minimum that is to be re-apportioned in
22		their withdrawal agreement and notify the State Board of
23		the change with a copy of the agreement upon withdrawal.
24		(9) The Minimum Funding Level is intended to establish
25		a target for State funding that will keep pace with
26		inflation and continue to advance equity through the

SB1814 Enrolled - 237 - LRB101 09785 HLH 54886 b
1		Evidence-Based Funding formula. The target for State
2		funding of New Property Tax Relief Pool Funds is
3		$50,000,000 for State fiscal year 2019 and subsequent State
4		fiscal years. The Minimum Funding Level is equal to
5		$350,000,000. In addition to any New State Funds, no more
6		than $50,000,000 New Property Tax Relief Pool Funds may be
7		counted towards the Minimum Funding Level. If the sum of
8		New State Funds and applicable New Property Tax Relief Pool
9		Funds are less than the Minimum Funding Level, than funding
10		for tiers shall be reduced in the following manner:
11		(A) First, Tier 4 funding shall be reduced by an
12		amount equal to the difference between the Minimum
13		Funding Level and New State Funds until such time as
14		Tier 4 funding is exhausted.
15		(B) Next, Tier 3 funding shall be reduced by an
16		amount equal to the difference between the Minimum
17		Funding Level and New State Funds and the reduction in
18		Tier 4 funding until such time as Tier 3 funding is
19		exhausted.
20		(C) Next, Tier 2 funding shall be reduced by an
21		amount equal to the difference between the Minimum
22		Funding level and new State Funds and the reduction
23		Tier 4 and Tier 3.
24		(D) Finally, Tier 1 funding shall be reduced by an
25		amount equal to the difference between the Minimum
26		Funding level and New State Funds and the reduction in

SB1814 Enrolled - 238 - LRB101 09785 HLH 54886 b
1		Tier 2, 3, and 4 funding. In addition, the Allocation
2		Rate for Tier 1 shall be reduced to a percentage equal
3		to the Tier 1 allocation rate set by paragraph (4) of
4		this subsection (g), multiplied by the result of New
5		State Funds divided by the Minimum Funding Level.
6		(9.5) For State fiscal year 2019 and subsequent State
7		fiscal years, if New State Funds exceed $300,000,000, then
8		any amount in excess of $300,000,000 shall be dedicated for
9		purposes of Section 2-3.170 of this Code up to a maximum of
10		$50,000,000.
11		(10) In the event of a decrease in the amount of the
12		appropriation for this Section in any fiscal year after
13		implementation of this Section, the Organizational Units
14		receiving Tier 1 and Tier 2 funding, as determined under
15		paragraph (3) of this subsection (g), shall be held
16		harmless by establishing a Base Funding Guarantee equal to
17		the per pupil kindergarten through grade 12 funding
18		received in accordance with this Section in the prior
19		fiscal year. Reductions shall be made to the Base Funding
20		Minimum of Organizational Units in Tier 3 and Tier 4 on a
21		per pupil basis equivalent to the total number of the ASE
22		in Tier 3-funded and Tier 4-funded Organizational Units
23		divided by the total reduction in State funding. The Base
24		Funding Minimum as reduced shall continue to be applied to
25		Tier 3 and Tier 4 Organizational Units and adjusted by the
26		relative formula when increases in appropriations for this

SB1814 Enrolled - 239 - LRB101 09785 HLH 54886 b
1		Section resume. In no event may State funding reductions to
2		Organizational Units in Tier 3 or Tier 4 exceed an amount
3		that would be less than the Base Funding Minimum
4		established in the first year of implementation of this
5		Section. If additional reductions are required, all school
6		districts shall receive a reduction by a per pupil amount
7		equal to the aggregate additional appropriation reduction
8		divided by the total ASE of all Organizational Units.
9		(11) The State Superintendent shall make minor
10		adjustments to the distribution formula set forth in this
11		subsection (g) to account for the rounding of percentages
12		to the nearest tenth of a percentage and dollar amounts to
13		the nearest whole dollar.
14		(h) State Superintendent administration of funding and
15		district submission requirements.
16		(1) The State Superintendent shall, in accordance with
17		appropriations made by the General Assembly, meet the
18		funding obligations created under this Section.
19		(2) The State Superintendent shall calculate the
20		Adequacy Target for each Organizational Unit and Net State
21		Contribution Target for each Organizational Unit under
22		this Section. The State Superintendent shall also certify
23		the actual amounts of the New State Funds payable for each
24		eligible Organizational Unit based on the equitable
25		distribution calculation to the unit's treasurer, as soon
26		as possible after such amounts are calculated, including

SB1814 Enrolled - 240 - LRB101 09785 HLH 54886 b
1		any applicable adjusted charge-off increase. No
2		Evidence-Based Funding shall be distributed within an
3		Organizational Unit without the approval of the unit's
4		school board.
5		(3) Annually, the State Superintendent shall calculate
6		and report to each Organizational Unit the unit's aggregate
7		financial adequacy amount, which shall be the sum of the
8		Adequacy Target for each Organizational Unit. The State
9		Superintendent shall calculate and report separately for
10		each Organizational Unit the unit's total State funds
11		allocated for its students with disabilities. The State
12		Superintendent shall calculate and report separately for
13		each Organizational Unit the amount of funding and
14		applicable FTE calculated for each Essential Element of the
15		unit's Adequacy Target.
16		(4) Annually, the State Superintendent shall calculate
17		and report to each Organizational Unit the amount the unit
18		must expend on special education and bilingual education
19		and computer technology and equipment for Organizational
20		Units assigned to Tier 1 or Tier 2 that received an
21		additional $285.50 per student computer technology and
22		equipment investment grant to their Adequacy Target
23		pursuant to the unit's Base Funding Minimum, Special
24		Education Allocation, Bilingual Education Allocation, and
25		computer technology and equipment investment allocation.
26		(5) Moneys distributed under this Section shall be

SB1814 Enrolled - 241 - LRB101 09785 HLH 54886 b
1		calculated on a school year basis, but paid on a fiscal
2		year basis, with payments beginning in August and extending
3		through June. Unless otherwise provided, the moneys
4		appropriated for each fiscal year shall be distributed in
5		22 equal payments at least 2 times monthly to each
6		Organizational Unit. The State Board shall publish a yearly
7		distribution schedule at its meeting in June. If moneys
8		appropriated for any fiscal year are distributed other than
9		monthly, the distribution shall be on the same basis for
10		each Organizational Unit.
11		(6) Any school district that fails, for any given
12		school year, to maintain school as required by law or to
13		maintain a recognized school is not eligible to receive
14		Evidence-Based Funding. In case of non-recognition of one
15		or more attendance centers in a school district otherwise
16		operating recognized schools, the claim of the district
17		shall be reduced in the proportion that the enrollment in
18		the attendance center or centers bears to the enrollment of
19		the school district. "Recognized school" means any public
20		school that meets the standards for recognition by the
21		State Board. A school district or attendance center not
22		having recognition status at the end of a school term is
23		entitled to receive State aid payments due upon a legal
24		claim that was filed while it was recognized.
25		(7) School district claims filed under this Section are
26		subject to Sections 18-9 and 18-12 of this Code, except as

SB1814 Enrolled - 242 - LRB101 09785 HLH 54886 b
1		otherwise provided in this Section.
2		(8) Each fiscal year, the State Superintendent shall
3		calculate for each Organizational Unit an amount of its
4		Base Funding Minimum and Evidence-Based Funding that shall
5		be deemed attributable to the provision of special
6		educational facilities and services, as defined in Section
7		14-1.08 of this Code, in a manner that ensures compliance
8		with maintenance of State financial support requirements
9		under the federal Individuals with Disabilities Education
10		Act. An Organizational Unit must use such funds only for
11		the provision of special educational facilities and
12		services, as defined in Section 14-1.08 of this Code, and
13		must comply with any expenditure verification procedures
14		adopted by the State Board.
15		(9) All Organizational Units in this State must submit
16		annual spending plans by the end of September of each year
17		to the State Board as part of the annual budget process,
18		which shall describe how each Organizational Unit will
19		utilize the Base Minimum Funding and Evidence-Based
20		funding it receives from this State under this Section with
21		specific identification of the intended utilization of
22		Low-Income, English learner, and special education
23		resources. Additionally, the annual spending plans of each
24		Organizational Unit shall describe how the Organizational
25		Unit expects to achieve student growth and how the
26		Organizational Unit will achieve State education goals, as

SB1814 Enrolled - 243 - LRB101 09785 HLH 54886 b
1		defined by the State Board. The State Superintendent may,
2		from time to time, identify additional requisites for
3		Organizational Units to satisfy when compiling the annual
4		spending plans required under this subsection (h). The
5		format and scope of annual spending plans shall be
6		developed by the State Superintendent in conjunction with
7		the Professional Review Panel. School districts that serve
8		students under Article 14C of this Code shall continue to
9		submit information as required under Section 14C-12 of this
10		Code.
11		(10) No later than January 1, 2018, the State
12		Superintendent shall develop a 5-year strategic plan for
13		all Organizational Units to help in planning for adequacy
14		funding under this Section. The State Superintendent shall
15		submit the plan to the Governor and the General Assembly,
16		as provided in Section 3.1 of the General Assembly
17		Organization Act. The plan shall include recommendations
18		for:
19		(A) a framework for collaborative, professional,
20		innovative, and 21st century learning environments
21		using the Evidence-Based Funding model;
22		(B) ways to prepare and support this State's
23		educators for successful instructional careers;
24		(C) application and enhancement of the current
25		financial accountability measures, the approved State
26		plan to comply with the federal Every Student Succeeds

SB1814 Enrolled - 244 - LRB101 09785 HLH 54886 b
1		Act, and the Illinois Balanced Accountability Measures
2		in relation to student growth and elements of the
3		Evidence-Based Funding model; and
4		(D) implementation of an effective school adequacy
5		funding system based on projected and recommended
6		funding levels from the General Assembly.
7		(i) Professional Review Panel.
8		(1) A Professional Review Panel is created to study and
9		review the implementation and effect of the Evidence-Based
10		Funding model under this Section and to recommend continual
11		recalibration and future study topics and modifications to
12		the Evidence-Based Funding model. The Panel shall elect a
13		chairperson and vice chairperson by a majority vote of the
14		Panel and shall advance recommendations based on a majority
15		vote of the Panel. A minority opinion may also accompany
16		any recommendation of the majority of the Panel. The Panel
17		shall be appointed by the State Superintendent, except as
18		otherwise provided in paragraph (2) of this subsection (i)
19		and include the following members:
20		(A) Two appointees that represent district
21		superintendents, recommended by a statewide
22		organization that represents district superintendents.
23		(B) Two appointees that represent school boards,
24		recommended by a statewide organization that
25		represents school boards.
26		(C) Two appointees from districts that represent

SB1814 Enrolled - 245 - LRB101 09785 HLH 54886 b
1		school business officials, recommended by a statewide
2		organization that represents school business
3		officials.
4		(D) Two appointees that represent school
5		principals, recommended by a statewide organization
6		that represents school principals.
7		(E) Two appointees that represent teachers,
8		recommended by a statewide organization that
9		represents teachers.
10		(F) Two appointees that represent teachers,
11		recommended by another statewide organization that
12		represents teachers.
13		(G) Two appointees that represent regional
14		superintendents of schools, recommended by
15		organizations that represent regional superintendents.
16		(H) Two independent experts selected solely by the
17		State Superintendent.
18		(I) Two independent experts recommended by public
19		universities in this State.
20		(J) One member recommended by a statewide
21		organization that represents parents.
22		(K) Two representatives recommended by collective
23		impact organizations that represent major metropolitan
24		areas or geographic areas in Illinois.
25		(L) One member from a statewide organization
26		focused on research-based education policy to support

SB1814 Enrolled - 246 - LRB101 09785 HLH 54886 b
1		a school system that prepares all students for college,
2		a career, and democratic citizenship.
3		(M) One representative from a school district
4		organized under Article 34 of this Code.
5		The State Superintendent shall ensure that the
6		membership of the Panel includes representatives from
7		school districts and communities reflecting the
8		geographic, socio-economic, racial, and ethnic diversity
9		of this State. The State Superintendent shall additionally
10		ensure that the membership of the Panel includes
11		representatives with expertise in bilingual education and
12		special education. Staff from the State Board shall staff
13		the Panel.
14		(2) In addition to those Panel members appointed by the
15		State Superintendent, 4 members of the General Assembly
16		shall be appointed as follows: one member of the House of
17		Representatives appointed by the Speaker of the House of
18		Representatives, one member of the Senate appointed by the
19		President of the Senate, one member of the House of
20		Representatives appointed by the Minority Leader of the
21		House of Representatives, and one member of the Senate
22		appointed by the Minority Leader of the Senate. There shall
23		be one additional member appointed by the Governor. All
24		members appointed by legislative leaders or the Governor
25		shall be non-voting, ex officio members.
26		(3) On an annual basis, the State Superintendent shall

SB1814 Enrolled - 247 - LRB101 09785 HLH 54886 b
1		recalibrate the following per pupil elements of the
2		Adequacy Target and applied to the formulas, based on the
3		Panel's study of average expenses as reported in the most
4		recent annual financial report:
5		(A) gifted under subparagraph (M) of paragraph (2)
6		of subsection (b) of this Section;
7		(B) instructional materials under subparagraph (O)
8		of paragraph (2) of subsection (b) of this Section;
9		(C) assessment under subparagraph (P) of paragraph
10		(2) of subsection (b) of this Section;
11		(D) student activities under subparagraph (R) of
12		paragraph (2) of subsection (b) of this Section;
13		(E) maintenance and operations under subparagraph
14		(S) of paragraph (2) of subsection (b) of this Section;
15		and
16		(F) central office under subparagraph (T) of
17		paragraph (2) of subsection (b) of this Section.
18		(4) On a periodic basis, the Panel shall study all the
19		following elements and make recommendations to the State
20		Board, the General Assembly, and the Governor for
21		modification of this Section:
22		(A) The format and scope of annual spending plans
23		referenced in paragraph (9) of subsection (h) of this
24		Section.
25		(B) The Comparable Wage Index under this Section,
26		to be studied by the Panel and reestablished by the

SB1814 Enrolled - 248 - LRB101 09785 HLH 54886 b
1		State Superintendent every 5 years.
2		(C) Maintenance and operations. Within 5 years
3		after the implementation of this Section, the Panel
4		shall make recommendations for the further study of
5		maintenance and operations costs, including capital
6		maintenance costs, and recommend any additional
7		reporting data required from Organizational Units.
8		(D) "At-risk student" definition. Within 5 years
9		after the implementation of this Section, the Panel
10		shall make recommendations for the further study and
11		determination of an "at-risk student" definition.
12		Within 5 years after the implementation of this
13		Section, the Panel shall evaluate and make
14		recommendations regarding adequate funding for poverty
15		concentration under the Evidence-Based Funding model.
16		(E) Benefits. Within 5 years after the
17		implementation of this Section, the Panel shall make
18		recommendations for further study of benefit costs.
19		(F) Technology. The per pupil target for
20		technology shall be reviewed every 3 years to determine
21		whether current allocations are sufficient to develop
22		21st century learning in all classrooms in this State
23		and supporting a one-to-one technological device
24		program in each school. Recommendations shall be made
25		no later than 3 years after the implementation of this
26		Section.

SB1814 Enrolled - 249 - LRB101 09785 HLH 54886 b
1		(G) Local Capacity Target. Within 3 years after the
2		implementation of this Section, the Panel shall make
3		recommendations for any additional data desired to
4		analyze possible modifications to the Local Capacity
5		Target, to be based on measures in addition to solely
6		EAV and to be completed within 5 years after
7		implementation of this Section.
8		(H) Funding for Alternative Schools, Laboratory
9		Schools, safe schools, and alternative learning
10		opportunities programs. By the beginning of the
11		2021-2022 school year, the Panel shall study and make
12		recommendations regarding the funding levels for
13		Alternative Schools, Laboratory Schools, safe schools,
14		and alternative learning opportunities programs in
15		this State.
16		(I) Funding for college and career acceleration
17		strategies. By the beginning of the 2021-2022 school
18		year, the Panel shall study and make recommendations
19		regarding funding levels to support college and career
20		acceleration strategies in high school that have been
21		demonstrated to result in improved secondary and
22		postsecondary outcomes, including Advanced Placement,
23		dual-credit opportunities, and college and career
24		pathway systems.
25		(J) Special education investments. By the
26		beginning of the 2021-2022 school year, the Panel shall

SB1814 Enrolled - 250 - LRB101 09785 HLH 54886 b
1		study and make recommendations on whether and how to
2		account for disability types within the special
3		education funding category.
4		(K) Early childhood investments. In collaboration
5		with the Illinois Early Learning Council, the Panel
6		shall include an analysis of what level of Preschool
7		for All Children funding would be necessary to serve
8		all children ages 0 through 5 years in the
9		highest-priority service tier, as specified in
10		paragraph (4.5) of subsection (a) of Section 2-3.71 of
11		this Code, and an analysis of the potential cost
12		savings that that level of Preschool for All Children
13		investment would have on the kindergarten through
14		grade 12 system.
15		(5) Within 5 years after the implementation of this
16		Section, the Panel shall complete an evaluative study of
17		the entire Evidence-Based Funding model, including an
18		assessment of whether or not the formula is achieving State
19		goals. The Panel shall report to the State Board, the
20		General Assembly, and the Governor on the findings of the
21		study.
22		(6) Within 3 years after the implementation of this
23		Section, the Panel shall evaluate and provide
24		recommendations to the Governor and the General Assembly on
25		the hold-harmless provisions of this Section found in the
26		Base Funding Minimum.

SB1814 Enrolled - 251 - LRB101 09785 HLH 54886 b
1		(j) References. Beginning July 1, 2017, references in other
2		laws to general State aid funds or calculations under Section
3		18-8.05 of this Code (now repealed) shall be deemed to be
4		references to evidence-based model formula funds or
5		calculations under this Section.
6		(Source: P.A. 100-465, eff. 8-31-17; 100-578, eff. 1-31-18;
7		100-582, eff. 3-23-18.)
8		Section 5-75. The Specialized Mental Health Rehabilitation
9		Act of 2013 is amended by changing Section 2-101 and by adding
10		Sections 5-107 as follows:
11		(210 ILCS 49/2-101)
12		Sec. 2-101. Standards for facilities.
13		(a) The Department shall, by rule, prescribe minimum
14		standards for each level of care for facilities to be in place
15		during the provisional licensure period and thereafter. These
16		standards shall include, but are not limited to, the following:
17		(1) life safety standards that will ensure the health,
18		safety and welfare of residents and their protection from
19		hazards;
20		(2) number and qualifications of all personnel,
21		including management and clinical personnel, having
22		responsibility for any part of the care given to consumers;
23		specifically, the Department shall establish staffing
24		ratios for facilities which shall specify the number of

SB1814 Enrolled - 252 - LRB101 09785 HLH 54886 b
1		staff hours per consumer of care that are needed for each
2		level of care offered within the facility;
3		(3) all sanitary conditions within the facility and its
4		surroundings, including water supply, sewage disposal,
5		food handling, and general hygiene which shall ensure the
6		health and comfort of consumers;
7		(4) a program for adequate maintenance of physical
8		plant and equipment;
9		(5) adequate accommodations, staff, and services for
10		the number and types of services being offered to consumers
11		for whom the facility is licensed to care;
12		(6) development of evacuation and other appropriate
13		safety plans for use during weather, health, fire, physical
14		plant, environmental, and national defense emergencies;
15		(7) maintenance of minimum financial or other
16		resources necessary to meet the standards established
17		under this Section, and to operate and conduct the facility
18		in accordance with this Act; and
19		(8) standards for coercive free environment,
20		restraint, and therapeutic separation.
21		(9) each multiple bedroom shall have at least 55 square
22		feet of net floor area per consumer, not including space
23		for closets, bathrooms, and clearly defined entryway
24		areas. A minimum of 3 feet of clearance at the foot and one
25		side of each bed shall be provided.
26		(b) Any requirement contained in administrative rule

SB1814 Enrolled - 253 - LRB101 09785 HLH 54886 b
1		concerning a percentage of single occupancy rooms shall be
2		calculated based on the total number of licensed or
3		provisionally licensed beds under this Act on January 1, 2019
4		and shall not be calculated on a per-facility basis.
5		(Source: P.A. 100-1181, eff. 3-8-19.)
6		(210 ILCS 49/5-107 new)
7		Sec. 5-107. Quality of life enhancement. Beginning on July
8		1, 2019, for improving the quality of life and the quality of
9		care, an additional payment shall be awarded to a facility for
10		their single occupancy rooms. This payment shall be in addition
11		to the rate for recovery and rehabilitation. The additional
12		rate for single room occupancy shall be no less than $10 per
13		day, per single room occupancy. The Department of Healthcare
14		and Family Services shall adjust payment to Medicaid managed
15		care entities to cover these costs.
16		Section 5-80. The Illinois Public Aid Code is amended by
17		changing Sections 5-5.01a, 5-5.05b, 5-5e, and 12-10 and by
18		adding Sections 5-2.06 and 5-30.11 as follows:
19		(305 ILCS 5/5-2.06 new)
20		Sec. 5-2.06. Payment rates; Children's Community-Based
21		Health Care Centers. Beginning January 1, 2020, the Department
22		shall, for eligible individuals, reimburse Children's
23		Community-Based Health Care Centers established in the

SB1814 Enrolled - 254 - LRB101 09785 HLH 54886 b
1		Alternative Health Care Delivery Act and providing nursing care
2		for the purpose of transitioning children from a hospital to
3		home placement or other appropriate setting and reuniting
4		families for a maximum of up to 120 days on a per diem basis at
5		the lower of the Children's Community-Based Health Care
6		Center's usual and customary charge to the public or at the
7		Department rate of $950. Payments at the rate set forth in this
8		Section are exempt from the 2.7% rate reduction required under
9		Section 5-5e.
10		(305 ILCS 5/5-5.01a)
11		Sec. 5-5.01a. Supportive living facilities program.
12		(a) The Department shall establish and provide oversight
13		for a program of supportive living facilities that seek to
14		promote resident independence, dignity, respect, and
15		well-being in the most cost-effective manner.
16		A supportive living facility is (i) a free-standing
17		facility or (ii) a distinct physical and operational entity
18		within a mixed-use building that meets the criteria established
19		in subsection (d). A supportive living facility integrates
20		housing with health, personal care, and supportive services and
21		is a designated setting that offers residents their own
22		separate, private, and distinct living units.
23		Sites for the operation of the program shall be selected by
24		the Department based upon criteria that may include the need
25		for services in a geographic area, the availability of funding,

SB1814 Enrolled - 255 - LRB101 09785 HLH 54886 b
1		and the site's ability to meet the standards.
2		(b) Beginning July 1, 2014, subject to federal approval,
3		the Medicaid rates for supportive living facilities shall be
4		equal to the supportive living facility Medicaid rate effective
5		on June 30, 2014 increased by 8.85%. Once the assessment
6		imposed at Article V-G of this Code is determined to be a
7		permissible tax under Title XIX of the Social Security Act, the
8		Department shall increase the Medicaid rates for supportive
9		living facilities effective on July 1, 2014 by 9.09%. The
10		Department shall apply this increase retroactively to coincide
11		with the imposition of the assessment in Article V-G of this
12		Code in accordance with the approval for federal financial
13		participation by the Centers for Medicare and Medicaid
14		Services.
15		The Medicaid rates for supportive living facilities
16		effective on July 1, 2017 must be equal to the rates in effect
17		for supportive living facilities on June 30, 2017 increased by
18		2.8%.
19		Subject to federal approval, the Medicaid rates for
20		supportive living services on and after July 1, 2019 must be at
21		least 54.3% of the average total nursing facility services per
22		diem for the geographic areas defined by the Department while
23		maintaining the rate differential for dementia care and must be
24		updated whenever the total nursing facility service per diems
25		are updated.
26		The Medicaid rates for supportive living facilities

SB1814 Enrolled - 256 - LRB101 09785 HLH 54886 b
1		effective on July 1, 2018 must be equal to the rates in effect
2		for supportive living facilities on June 30, 2018.
3		(c) The Department may adopt rules to implement this
4		Section. Rules that establish or modify the services,
5		standards, and conditions for participation in the program
6		shall be adopted by the Department in consultation with the
7		Department on Aging, the Department of Rehabilitation
8		Services, and the Department of Mental Health and Developmental
9		Disabilities (or their successor agencies).
10		(d) Subject to federal approval by the Centers for Medicare
11		and Medicaid Services, the Department shall accept for
12		consideration of certification under the program any
13		application for a site or building where distinct parts of the
14		site or building are designated for purposes other than the
15		provision of supportive living services, but only if:
16		(1) those distinct parts of the site or building are
17		not designated for the purpose of providing assisted living
18		services as required under the Assisted Living and Shared
19		Housing Act;
20		(2) those distinct parts of the site or building are
21		completely separate from the part of the building used for
22		the provision of supportive living program services,
23		including separate entrances;
24		(3) those distinct parts of the site or building do not
25		share any common spaces with the part of the building used
26		for the provision of supportive living program services;

SB1814 Enrolled - 257 - LRB101 09785 HLH 54886 b
1		and
2		(4) those distinct parts of the site or building do not
3		share staffing with the part of the building used for the
4		provision of supportive living program services.
5		(e) Facilities or distinct parts of facilities which are
6		selected as supportive living facilities and are in good
7		standing with the Department's rules are exempt from the
8		provisions of the Nursing Home Care Act and the Illinois Health
9		Facilities Planning Act.
10		(Source: P.A. 100-23, eff. 7-6-17; 100-583, eff. 4-6-18;
11		100-587, eff. 6-4-18.)
12		(305 ILCS 5/5-5.05b new)
13		Sec. 5-5.05b. Access to psychiatric treatment. Effective
14		July 1, 2019, or as soon thereafter as practical and subject to
15		federal approval, the Department shall allocate an amount of up
16		to $40,000,000 to enhance access psychiatric treatment,
17		including both reimbursement rates to individual physicians
18		board certified in psychiatry as well as community mental
19		health centers and other relevant providers.
20		(305 ILCS 5/5-5e)
21		Sec. 5-5e. Adjusted rates of reimbursement.
22		(a) Rates or payments for services in effect on June 30,
23		2012 shall be adjusted and services shall be affected as
24		required by any other provision of Public Act 97-689. In

SB1814 Enrolled - 258 - LRB101 09785 HLH 54886 b
1		addition, the Department shall do the following:
2		(1) Delink the per diem rate paid for supportive living
3		facility services from the per diem rate paid for nursing
4		facility services, effective for services provided on or
5		after May 1, 2011 and before July 1, 2019.
6		(2) Cease payment for bed reserves in nursing
7		facilities and specialized mental health rehabilitation
8		facilities; for purposes of therapeutic home visits for
9		individuals scoring as TBI on the MDS 3.0, beginning June
10		1, 2015, the Department shall approve payments for bed
11		reserves in nursing facilities and specialized mental
12		health rehabilitation facilities that have at least a 90%
13		occupancy level and at least 80% of their residents are
14		Medicaid eligible. Payment shall be at a daily rate of 75%
15		of an individual's current Medicaid per diem and shall not
16		exceed 10 days in a calendar month.
17		(2.5) Cease payment for bed reserves for purposes of
18		inpatient hospitalizations to intermediate care facilities
19		for persons with development disabilities, except in the
20		instance of residents who are under 21 years of age.
21		(3) Cease payment of the $10 per day add-on payment to
22		nursing facilities for certain residents with
23		developmental disabilities.
24		(b) After the application of subsection (a),
25		notwithstanding any other provision of this Code to the
26		contrary and to the extent permitted by federal law, on and

SB1814 Enrolled - 259 - LRB101 09785 HLH 54886 b
1		after July 1, 2012, the rates of reimbursement for services and
2		other payments provided under this Code shall further be
3		reduced as follows:
4		(1) Rates or payments for physician services, dental
5		services, or community health center services reimbursed
6		through an encounter rate, and services provided under the
7		Medicaid Rehabilitation Option of the Illinois Title XIX
8		State Plan shall not be further reduced, except as provided
9		in Section 5-5b.1.
10		(2) Rates or payments, or the portion thereof, paid to
11		a provider that is operated by a unit of local government
12		or State University that provides the non-federal share of
13		such services shall not be further reduced, except as
14		provided in Section 5-5b.1.
15		(3) Rates or payments for hospital services delivered
16		by a hospital defined as a Safety-Net Hospital under
17		Section 5-5e.1 of this Code shall not be further reduced,
18		except as provided in Section 5-5b.1.
19		(4) Rates or payments for hospital services delivered
20		by a Critical Access Hospital, which is an Illinois
21		hospital designated as a critical care hospital by the
22		Department of Public Health in accordance with 42 CFR 485,
23		Subpart F, shall not be further reduced, except as provided
24		in Section 5-5b.1.
25		(5) Rates or payments for Nursing Facility Services
26		shall only be further adjusted pursuant to Section 5-5.2 of

SB1814 Enrolled - 260 - LRB101 09785 HLH 54886 b
1		this Code.
2		(6) Rates or payments for services delivered by long
3		term care facilities licensed under the ID/DD Community
4		Care Act or the MC/DD Act and developmental training
5		services shall not be further reduced.
6		(7) Rates or payments for services provided under
7		capitation rates shall be adjusted taking into
8		consideration the rates reduction and covered services
9		required by Public Act 97-689.
10		(8) For hospitals not previously described in this
11		subsection, the rates or payments for hospital services
12		shall be further reduced by 3.5%, except for payments
13		authorized under Section 5A-12.4 of this Code.
14		(9) For all other rates or payments for services
15		delivered by providers not specifically referenced in
16		paragraphs (1) through (8), rates or payments shall be
17		further reduced by 2.7%.
18		(c) Any assessment imposed by this Code shall continue and
19		nothing in this Section shall be construed to cause it to
20		cease.
21		(d) Notwithstanding any other provision of this Code to the
22		contrary, subject to federal approval under Title XIX of the
23		Social Security Act, for dates of service on and after July 1,
24		2014, rates or payments for services provided for the purpose
25		of transitioning children from a hospital to home placement or
26		other appropriate setting by a children's community-based

SB1814 Enrolled - 261 - LRB101 09785 HLH 54886 b
1		health care center authorized under the Alternative Health Care
2		Delivery Act shall be $683 per day.
3		(e) Notwithstanding any other provision of this Code to the
4		contrary, subject to federal approval under Title XIX of the
5		Social Security Act, for dates of service on and after July 1,
6		2014, rates or payments for home health visits shall be $72.
7		(f) Notwithstanding any other provision of this Code to the
8		contrary, subject to federal approval under Title XIX of the
9		Social Security Act, for dates of service on and after July 1,
10		2014, rates or payments for the certified nursing assistant
11		component of the home health agency rate shall be $20.
12		(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14;
13		98-1166, eff. 6-1-15; 99-2, eff. 3-26-15; 99-180, eff. 7-29-15;
14		99-642, eff. 7-28-16.)
15		(305 ILCS 5/5-30.11 new)
16		Sec. 5-30.11. Treatment of autism spectrum disorder.
17		Treatment of autism spectrum disorder through applied behavior
18		analysis shall be covered under the medical assistance program
19		under this Article for children with a diagnosis of autism
20		spectrum disorder when ordered by a physician licensed to
21		practice medicine in all its branches and rendered by a
22		licensed or certified health care professional with expertise
23		in applied behavior analysis. Such coverage may be limited to
24		age ranges based on evidence-based best practices. Appropriate
25		State plan amendments as well as rules regarding provision of

SB1814 Enrolled - 262 - LRB101 09785 HLH 54886 b
1		services and providers will be submitted by September 1, 2019.
2		(305 ILCS 5/12-10) (from Ch. 23, par. 12-10)
3		Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
4		Special Purposes Trust Fund, to be held outside the State
5		Treasury by the State Treasurer as ex-officio custodian, shall
6		consist of (1) any federal grants received under Section 12-4.6
7		that are not required by Section 12-5 to be paid into the
8		General Revenue Fund or transferred into the Local Initiative
9		Fund under Section 12-10.1 or deposited in the Employment and
10		Training Fund under Section 12-10.3 or in the special account
11		established and maintained in that Fund as provided in that
12		Section; (2) grants, gifts or legacies of moneys or securities
13		received under Section 12-4.18; (3) grants received under
14		Section 12-4.19; and (4) funds for child care and development
15		services. Disbursements from this Fund shall be only for the
16		purposes authorized by the aforementioned Sections.
17		Disbursements from this Fund shall be by warrants drawn by
18		the State Comptroller on receipt of vouchers duly executed and
19		certified by the Illinois Department of Human Services,
20		including payment to the Health Insurance Reserve Fund for
21		group insurance costs at the rate certified by the Department
22		of Central Management Services.
23		In addition to any other transfers that may be provided for
24		by law, the State Comptroller shall direct and the State
25		Treasurer shall transfer from the DHS Special Purposes Trust

SB1814 Enrolled - 263 - LRB101 09785 HLH 54886 b
1		Fund into the Governor's Grant Fund such amounts as may be
2		directed in writing by the Secretary of Human Services.
3		All federal monies received as reimbursement for
4		expenditures from the General Revenue Fund, and which were made
5		for the purposes authorized for expenditures from the DHS
6		Special Purposes Trust Fund, shall be deposited by the
7		Department into the General Revenue Fund.
8		(Source: P.A. 99-933, eff. 1-27-17.)
9		Section 5-85. If and only if House Bill 3343 of the 101st
10		General Assembly becomes law, then the Illinois Public Aid Code
11		is amended by changing Section 12-4.13c as follows:
12		(305 ILCS 5/12-4.13c)
13		Sec. 12-4.13c. SNAP Restaurant Meals Program.
14		(a) Subject to federal approval of the plan for operating
15		the Program, the The Department of Human Services shall
16		establish a Restaurant Meals Program as part of the federal
17		Supplemental Nutrition Assistance Program (SNAP). Under the
18		Restaurant Meals Program, households containing elderly or
19		disabled members, and their spouses, as defined in 7 U.S.C.
20		2012(j), or homeless individuals, as defined in 7 U.S.C.
21		2012(l), shall have the option in accordance with 7 U.S.C.
22		2012(k) to redeem their SNAP benefits at private establishments
23		that contract with the Department to offer meals for eligible
24		individuals at concessional prices subject to 7 U.S.C. 2018(h).

SB1814 Enrolled - 264 - LRB101 09785 HLH 54886 b
1		The Restaurant Meals Program shall be operational no later than
2		July 1, 2021 January 1, 2020.
3		(b) The Department of Human Services shall adopt any rules
4		necessary to implement the provisions of this Section.
5		(Source: 10100HB3343enr.)
6		Section 5-90. The Senior Citizens and Persons with
7		Disabilities Property Tax Relief Act is amended by changing
8		Section 4 as follows:
9		(320 ILCS 25/4) (from Ch. 67 1/2, par. 404)
10		Sec. 4. Amount of Grant.
11		(a) In general. Any individual 65 years or older or any
12		individual who will become 65 years old during the calendar
13		year in which a claim is filed, and any surviving spouse of
14		such a claimant, who at the time of death received or was
15		entitled to receive a grant pursuant to this Section, which
16		surviving spouse will become 65 years of age within the 24
17		months immediately following the death of such claimant and
18		which surviving spouse but for his or her age is otherwise
19		qualified to receive a grant pursuant to this Section, and any
20		person with a disability whose annual household income is less
21		than the income eligibility limitation, as defined in
22		subsection (a-5) and whose household is liable for payment of
23		property taxes accrued or has paid rent constituting property
24		taxes accrued and is domiciled in this State at the time he or

SB1814 Enrolled - 265 - LRB101 09785 HLH 54886 b
1		she files his or her claim is entitled to claim a grant under
2		this Act. With respect to claims filed by individuals who will
3		become 65 years old during the calendar year in which a claim
4		is filed, the amount of any grant to which that household is
5		entitled shall be an amount equal to 1/12 of the amount to
6		which the claimant would otherwise be entitled as provided in
7		this Section, multiplied by the number of months in which the
8		claimant was 65 in the calendar year in which the claim is
9		filed.
10		(a-5) Income eligibility limitation. For purposes of this
11		Section, "income eligibility limitation" means an amount for
12		grant years 2008 through 2019 and thereafter:
13		(1) less than $22,218 for a household containing one
14		person;
15		(2) less than $29,480 for a household containing 2
16		persons; or
17		(3) less than $36,740 for a household containing 3 or
18		more persons.
19		For grant years 2020 and thereafter:
20		(1) less than $33,562 for a household containing one
21		person;
22		(2)less than $44,533 for a household containing 2
23		persons; or
24		(3)less than $55,500 for a household containing 3 or
25		more persons.
26		For 2009 claim year applications submitted during calendar

SB1814 Enrolled - 266 - LRB101 09785 HLH 54886 b
1		year 2010, a household must have annual household income of
2		less than $27,610 for a household containing one person; less
3		than $36,635 for a household containing 2 persons; or less than
4		$45,657 for a household containing 3 or more persons.
5		The Department on Aging may adopt rules such that on
6		January 1, 2011, and thereafter, the foregoing household income
7		eligibility limits may be changed to reflect the annual cost of
8		living adjustment in Social Security and Supplemental Security
9		Income benefits that are applicable to the year for which those
10		benefits are being reported as income on an application.
11		If a person files as a surviving spouse, then only his or
12		her income shall be counted in determining his or her household
13		income.
14		(b) Limitation. Except as otherwise provided in
15		subsections (a) and (f) of this Section, the maximum amount of
16		grant which a claimant is entitled to claim is the amount by
17		which the property taxes accrued which were paid or payable
18		during the last preceding tax year or rent constituting
19		property taxes accrued upon the claimant's residence for the
20		last preceding taxable year exceeds 3 1/2% of the claimant's
21		household income for that year but in no event is the grant to
22		exceed (i) $700 less 4.5% of household income for that year for
23		those with a household income of $14,000 or less or (ii) $70 if
24		household income for that year is more than $14,000.
25		(c) Public aid recipients. If household income in one or
26		more months during a year includes cash assistance in excess of

SB1814 Enrolled - 267 - LRB101 09785 HLH 54886 b
1		$55 per month from the Department of Healthcare and Family
2		Services or the Department of Human Services (acting as
3		successor to the Department of Public Aid under the Department
4		of Human Services Act) which was determined under regulations
5		of that Department on a measure of need that included an
6		allowance for actual rent or property taxes paid by the
7		recipient of that assistance, the amount of grant to which that
8		household is entitled, except as otherwise provided in
9		subsection (a), shall be the product of (1) the maximum amount
10		computed as specified in subsection (b) of this Section and (2)
11		the ratio of the number of months in which household income did
12		not include such cash assistance over $55 to the number twelve.
13		If household income did not include such cash assistance over
14		$55 for any months during the year, the amount of the grant to
15		which the household is entitled shall be the maximum amount
16		computed as specified in subsection (b) of this Section. For
17		purposes of this paragraph (c), "cash assistance" does not
18		include any amount received under the federal Supplemental
19		Security Income (SSI) program.
20		(d) Joint ownership. If title to the residence is held
21		jointly by the claimant with a person who is not a member of
22		his or her household, the amount of property taxes accrued used
23		in computing the amount of grant to which he or she is entitled
24		shall be the same percentage of property taxes accrued as is
25		the percentage of ownership held by the claimant in the
26		residence.

SB1814 Enrolled - 268 - LRB101 09785 HLH 54886 b
1		(e) More than one residence. If a claimant has occupied
2		more than one residence in the taxable year, he or she may
3		claim only one residence for any part of a month. In the case
4		of property taxes accrued, he or she shall prorate 1/12 of the
5		total property taxes accrued on his or her residence to each
6		month that he or she owned and occupied that residence; and, in
7		the case of rent constituting property taxes accrued, shall
8		prorate each month's rent payments to the residence actually
9		occupied during that month.
10		(f) (Blank).
11		(g) Effective January 1, 2006, there is hereby established
12		a program of pharmaceutical assistance to the aged and to
13		persons with disabilities, entitled the Illinois Seniors and
14		Disabled Drug Coverage Program, which shall be administered by
15		the Department of Healthcare and Family Services and the
16		Department on Aging in accordance with this subsection, to
17		consist of coverage of specified prescription drugs on behalf
18		of beneficiaries of the program as set forth in this
19		subsection. Notwithstanding any provisions of this Act to the
20		contrary, on and after July 1, 2012, pharmaceutical assistance
21		under this Act shall no longer be provided, and on July 1, 2012
22		the Illinois Senior Citizens and Disabled Persons
23		Pharmaceutical Assistance Program shall terminate. The
24		following provisions that concern the Illinois Senior Citizens
25		and Disabled Persons Pharmaceutical Assistance Program shall
26		continue to apply on and after July 1, 2012 to the extent

SB1814 Enrolled - 269 - LRB101 09785 HLH 54886 b
1		necessary to pursue any actions authorized by subsection (d) of
2		Section 9 of this Act with respect to acts which took place
3		prior to July 1, 2012.
4		To become a beneficiary under the program established under
5		this subsection, a person must:
6		(1) be (i) 65 years of age or older or (ii) a person
7		with a disability; and
8		(2) be domiciled in this State; and
9		(3) enroll with a qualified Medicare Part D
10		Prescription Drug Plan if eligible and apply for all
11		available subsidies under Medicare Part D; and
12		(4) for the 2006 and 2007 claim years, have a maximum
13		household income of (i) less than $21,218 for a household
14		containing one person, (ii) less than $28,480 for a
15		household containing 2 persons, or (iii) less than $35,740
16		for a household containing 3 or more persons; and
17		(5) for the 2008 claim year, have a maximum household
18		income of (i) less than $22,218 for a household containing
19		one person, (ii) $29,480 for a household containing 2
20		persons, or (iii) $36,740 for a household containing 3 or
21		more persons; and
22		(6) for 2009 claim year applications submitted during
23		calendar year 2010, have annual household income of less
24		than (i) $27,610 for a household containing one person;
25		(ii) less than $36,635 for a household containing 2
26		persons; or (iii) less than $45,657 for a household

SB1814 Enrolled - 270 - LRB101 09785 HLH 54886 b
1		containing 3 or more persons; and
2		(7) as of September 1, 2011, have a maximum household
3		income at or below 200% of the federal poverty level.
4		All individuals enrolled as of December 31, 2005, in the
5		pharmaceutical assistance program operated pursuant to
6		subsection (f) of this Section and all individuals enrolled as
7		of December 31, 2005, in the SeniorCare Medicaid waiver program
8		operated pursuant to Section 5-5.12a of the Illinois Public Aid
9		Code shall be automatically enrolled in the program established
10		by this subsection for the first year of operation without the
11		need for further application, except that they must apply for
12		Medicare Part D and the Low Income Subsidy under Medicare Part
13		D. A person enrolled in the pharmaceutical assistance program
14		operated pursuant to subsection (f) of this Section as of
15		December 31, 2005, shall not lose eligibility in future years
16		due only to the fact that they have not reached the age of 65.
17		To the extent permitted by federal law, the Department may
18		act as an authorized representative of a beneficiary in order
19		to enroll the beneficiary in a Medicare Part D Prescription
20		Drug Plan if the beneficiary has failed to choose a plan and,
21		where possible, to enroll beneficiaries in the low-income
22		subsidy program under Medicare Part D or assist them in
23		enrolling in that program.
24		Beneficiaries under the program established under this
25		subsection shall be divided into the following 4 eligibility
26		groups:

SB1814 Enrolled - 271 - LRB101 09785 HLH 54886 b
1		(A) Eligibility Group 1 shall consist of beneficiaries
2		who are not eligible for Medicare Part D coverage and who
3		are:
4		(i) a person with a disability and under age 65; or
5		(ii) age 65 or older, with incomes over 200% of the
6		Federal Poverty Level; or
7		(iii) age 65 or older, with incomes at or below
8		200% of the Federal Poverty Level and not eligible for
9		federally funded means-tested benefits due to
10		immigration status.
11		(B) Eligibility Group 2 shall consist of beneficiaries
12		who are eligible for Medicare Part D coverage.
13		(C) Eligibility Group 3 shall consist of beneficiaries
14		age 65 or older, with incomes at or below 200% of the
15		Federal Poverty Level, who are not barred from receiving
16		federally funded means-tested benefits due to immigration
17		status and are not eligible for Medicare Part D coverage.
18		If the State applies and receives federal approval for
19		a waiver under Title XIX of the Social Security Act,
20		persons in Eligibility Group 3 shall continue to receive
21		benefits through the approved waiver, and Eligibility
22		Group 3 may be expanded to include persons with
23		disabilities who are under age 65 with incomes under 200%
24		of the Federal Poverty Level who are not eligible for
25		Medicare and who are not barred from receiving federally
26		funded means-tested benefits due to immigration status.

SB1814 Enrolled - 272 - LRB101 09785 HLH 54886 b
1		(D) Eligibility Group 4 shall consist of beneficiaries
2		who are otherwise described in Eligibility Group 2 who have
3		a diagnosis of HIV or AIDS.
4		The program established under this subsection shall cover
5		the cost of covered prescription drugs in excess of the
6		beneficiary cost-sharing amounts set forth in this paragraph
7		that are not covered by Medicare. The Department of Healthcare
8		and Family Services may establish by emergency rule changes in
9		cost-sharing necessary to conform the cost of the program to
10		the amounts appropriated for State fiscal year 2012 and future
11		fiscal years except that the 24-month limitation on the
12		adoption of emergency rules and the provisions of Sections
13		5-115 and 5-125 of the Illinois Administrative Procedure Act
14		shall not apply to rules adopted under this subsection (g). The
15		adoption of emergency rules authorized by this subsection (g)
16		shall be deemed to be necessary for the public interest,
17		safety, and welfare.
18		For purposes of the program established under this
19		subsection, the term "covered prescription drug" has the
20		following meanings:
21		For Eligibility Group 1, "covered prescription drug"
22		means: (1) any cardiovascular agent or drug; (2) any
23		insulin or other prescription drug used in the treatment of
24		diabetes, including syringe and needles used to administer
25		the insulin; (3) any prescription drug used in the
26		treatment of arthritis; (4) any prescription drug used in

SB1814 Enrolled - 273 - LRB101 09785 HLH 54886 b
1		the treatment of cancer; (5) any prescription drug used in
2		the treatment of Alzheimer's disease; (6) any prescription
3		drug used in the treatment of Parkinson's disease; (7) any
4		prescription drug used in the treatment of glaucoma; (8)
5		any prescription drug used in the treatment of lung disease
6		and smoking-related illnesses; (9) any prescription drug
7		used in the treatment of osteoporosis; and (10) any
8		prescription drug used in the treatment of multiple
9		sclerosis. The Department may add additional therapeutic
10		classes by rule. The Department may adopt a preferred drug
11		list within any of the classes of drugs described in items
12		(1) through (10) of this paragraph. The specific drugs or
13		therapeutic classes of covered prescription drugs shall be
14		indicated by rule.
15		For Eligibility Group 2, "covered prescription drug"
16		means those drugs covered by the Medicare Part D
17		Prescription Drug Plan in which the beneficiary is
18		enrolled.
19		For Eligibility Group 3, "covered prescription drug"
20		means those drugs covered by the Medical Assistance Program
21		under Article V of the Illinois Public Aid Code.
22		For Eligibility Group 4, "covered prescription drug"
23		means those drugs covered by the Medicare Part D
24		Prescription Drug Plan in which the beneficiary is
25		enrolled.
26		Any person otherwise eligible for pharmaceutical

SB1814 Enrolled - 274 - LRB101 09785 HLH 54886 b
1		assistance under this subsection whose covered drugs are
2		covered by any public program is ineligible for assistance
3		under this subsection to the extent that the cost of those
4		drugs is covered by the other program.
5		The Department of Healthcare and Family Services shall
6		establish by rule the methods by which it will provide for the
7		coverage called for in this subsection. Those methods may
8		include direct reimbursement to pharmacies or the payment of a
9		capitated amount to Medicare Part D Prescription Drug Plans.
10		For a pharmacy to be reimbursed under the program
11		established under this subsection, it must comply with rules
12		adopted by the Department of Healthcare and Family Services
13		regarding coordination of benefits with Medicare Part D
14		Prescription Drug Plans. A pharmacy may not charge a
15		Medicare-enrolled beneficiary of the program established under
16		this subsection more for a covered prescription drug than the
17		appropriate Medicare cost-sharing less any payment from or on
18		behalf of the Department of Healthcare and Family Services.
19		The Department of Healthcare and Family Services or the
20		Department on Aging, as appropriate, may adopt rules regarding
21		applications, counting of income, proof of Medicare status,
22		mandatory generic policies, and pharmacy reimbursement rates
23		and any other rules necessary for the cost-efficient operation
24		of the program established under this subsection.
25		(h) A qualified individual is not entitled to duplicate
26		benefits in a coverage period as a result of the changes made

SB1814 Enrolled - 275 - LRB101 09785 HLH 54886 b
1		by this amendatory Act of the 96th General Assembly.
2		(Source: P.A. 99-143, eff. 7-27-15.)
3		Section 5-95. The Early Intervention Services System Act is
4		amended by changing Section 3 and by adding Section 3a as
5		follows:
6		(325 ILCS 20/3) (from Ch. 23, par. 4153)
7		Sec. 3. Definitions. As used in this Act:
8		(a) "Eligible infants and toddlers" means infants and
9		toddlers under 36 months of age with any of the following
10		conditions:
11		(1) Developmental delays.
12		(2) A physical or mental condition which typically
13		results in developmental delay.
14		(3) Being at risk of having substantial developmental
15		delays based on informed clinical opinion.
16		(4) Either (A) having entered the program under any of
17		the circumstances listed in paragraphs (1) through (3) of
18		this subsection but no longer meeting the current
19		eligibility criteria under those paragraphs, and
20		continuing to have any measurable delay, or (B) not having
21		attained a level of development in each area, including (i)
22		cognitive, (ii) physical (including vision and hearing),
23		(iii) language, speech, and communication, (iv) social or
24		emotional, or (v) adaptive, that is at least at the mean of

SB1814 Enrolled - 276 - LRB101 09785 HLH 54886 b
1		the child's age equivalent peers; and, in addition to
2		either item (A) or item (B), (C) having been determined by
3		the multidisciplinary individualized family service plan
4		team to require the continuation of early intervention
5		services in order to support continuing developmental
6		progress, pursuant to the child's needs and provided in an
7		appropriate developmental manner. The type, frequency, and
8		intensity of services shall differ from the initial
9		individualized family services plan because of the child's
10		developmental progress, and may consist of only service
11		coordination, evaluation, and assessments.
12		(b) "Developmental delay" means a delay in one or more of
13		the following areas of childhood development as measured by
14		appropriate diagnostic instruments and standard procedures:
15		cognitive; physical, including vision and hearing; language,
16		speech and communication; social or emotional; or adaptive. The
17		term means a delay of 30% or more below the mean in function in
18		one or more of those areas.
19		(c) "Physical or mental condition which typically results
20		in developmental delay" means:
21		(1) a diagnosed medical disorder or exposure to a toxic
22		substance bearing a relatively well known expectancy for
23		developmental outcomes within varying ranges of
24		developmental disabilities; or
25		(2) a history of prenatal, perinatal, neonatal or early
26		developmental events suggestive of biological insults to

SB1814 Enrolled - 277 - LRB101 09785 HLH 54886 b
1		the developing central nervous system and which either
2		singly or collectively increase the probability of
3		developing a disability or delay based on a medical
4		history.
5		(d) "Informed clinical opinion" means both clinical
6		observations and parental participation to determine
7		eligibility by a consensus of a multidisciplinary team of 2 or
8		more members based on their professional experience and
9		expertise.
10		(e) "Early intervention services" means services which:
11		(1) are designed to meet the developmental needs of
12		each child eligible under this Act and the needs of his or
13		her family;
14		(2) are selected in collaboration with the child's
15		family;
16		(3) are provided under public supervision;
17		(4) are provided at no cost except where a schedule of
18		sliding scale fees or other system of payments by families
19		has been adopted in accordance with State and federal law;
20		(5) are designed to meet an infant's or toddler's
21		developmental needs in any of the following areas:
22		(A) physical development, including vision and
23		hearing,
24		(B) cognitive development,
25		(C) communication development,
26		(D) social or emotional development, or

SB1814 Enrolled - 278 - LRB101 09785 HLH 54886 b
1		(E) adaptive development;
2		(6) meet the standards of the State, including the
3		requirements of this Act;
4		(7) include one or more of the following:
5		(A) family training,
6		(B) social work services, including counseling,
7		and home visits,
8		(C) special instruction,
9		(D) speech, language pathology and audiology,
10		(E) occupational therapy,
11		(F) physical therapy,
12		(G) psychological services,
13		(H) service coordination services,
14		(I) medical services only for diagnostic or
15		evaluation purposes,
16		(J) early identification, screening, and
17		assessment services,
18		(K) health services specified by the lead agency as
19		necessary to enable the infant or toddler to benefit
20		from the other early intervention services,
21		(L) vision services,
22		(M) transportation,
23		(N) assistive technology devices and services,
24		(O) nursing services,
25		(P) nutrition services, and
26		(Q) sign language and cued language services;

SB1814 Enrolled - 279 - LRB101 09785 HLH 54886 b
1		(8) are provided by qualified personnel, including but
2		not limited to:
3		(A) child development specialists or special
4		educators, including teachers of children with hearing
5		impairments (including deafness) and teachers of
6		children with vision impairments (including
7		blindness),
8		(B) speech and language pathologists and
9		audiologists,
10		(C) occupational therapists,
11		(D) physical therapists,
12		(E) social workers,
13		(F) nurses,
14		(G) dietitian nutritionists,
15		(H) vision specialists, including ophthalmologists
16		and optometrists,
17		(I) psychologists, and
18		(J) physicians;
19		(9) are provided in conformity with an Individualized
20		Family Service Plan;
21		(10) are provided throughout the year; and
22		(11) are provided in natural environments, to the
23		maximum extent appropriate, which may include the home and
24		community settings, unless justification is provided
25		consistent with federal regulations adopted under Sections
26		1431 through 1444 of Title 20 of the United States Code.

SB1814 Enrolled - 280 - LRB101 09785 HLH 54886 b
1		(f) "Individualized Family Service Plan" or "Plan" means a
2		written plan for providing early intervention services to a
3		child eligible under this Act and the child's family, as set
4		forth in Section 11.
5		(g) "Local interagency agreement" means an agreement
6		entered into by local community and State and regional agencies
7		receiving early intervention funds directly from the State and
8		made in accordance with State interagency agreements providing
9		for the delivery of early intervention services within a local
10		community area.
11		(h) "Council" means the Illinois Interagency Council on
12		Early Intervention established under Section 4.
13		(i) "Lead agency" means the State agency responsible for
14		administering this Act and receiving and disbursing public
15		funds received in accordance with State and federal law and
16		rules.
17		(i-5) "Central billing office" means the central billing
18		office created by the lead agency under Section 13.
19		(j) "Child find" means a service which identifies eligible
20		infants and toddlers.
21		(k) "Regional intake entity" means the lead agency's
22		designated entity responsible for implementation of the Early
23		Intervention Services System within its designated geographic
24		area.
25		(l) "Early intervention provider" means an individual who
26		is qualified, as defined by the lead agency, to provide one or

SB1814 Enrolled - 281 - LRB101 09785 HLH 54886 b
1		more types of early intervention services, and who has enrolled
2		as a provider in the early intervention program.
3		(m) "Fully credentialed early intervention provider" means
4		an individual who has met the standards in the State applicable
5		to the relevant profession, and has met such other
6		qualifications as the lead agency has determined are suitable
7		for personnel providing early intervention services, including
8		pediatric experience, education, and continuing education. The
9		lead agency shall establish these qualifications by rule filed
10		no later than 180 days after the effective date of this
11		amendatory Act of the 92nd General Assembly.
12		(Source: P.A. 97-902, eff. 8-6-12; 98-41, eff. 6-28-13.)
13		(325 ILCS 20/3a new)
14		Sec. 3a. Lead poisoning. No later than 180 days after the
15		effective date of this amendatory Act of the 101st General
16		Assembly, the lead agency shall adopt rules to update 89 Ill.
17		Adm. Code 500.Appendix E by: (i) expanding the list of Medical
18		Conditions Resulting in High Probability of Developmental
19		Delay to include lead poisoning as a medical condition approved
20		by the lead agency for the purposes of this Act; and (ii)
21		defining "confirmed blood lead level" and "elevated blood lead
22		level" or "EBL" to have the same meanings ascribed to those
23		terms by the Department of Public Health in 77 Ill. Adm. Code
24		845.20.

SB1814 Enrolled - 282 - LRB101 09785 HLH 54886 b
1		Section 5-100. The Environmental Protection Act is amended
2		by changing Sections 22.15, 55.6, 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",
7		to 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 the
14		Illinois Solid Waste Management Act shall be deposited into the
15		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 to
19		dispose of solid waste if the sanitary landfill is located off
20		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
25		same person, the volumes permanently disposed of by each

SB1814 Enrolled - 283 - LRB101 09785 HLH 54886 b
1		landfill shall be combined for purposes of determining the fee
2		under this subsection. Beginning on July 1, 2018, and on the
3		first day of each month thereafter during fiscal years year
4		2019 and 2020, the State Comptroller shall direct and State
5		Treasurer shall transfer an amount equal to 1/12 of $5,000,000
6		per fiscal year from the Solid Waste Management Fund to the
7		General Revenue Fund.
8		(1) If more than 150,000 cubic yards of non-hazardous
9		solid waste is permanently disposed of at a site in a
10		calendar year, the owner or operator shall either pay a fee
11		of 95 cents per cubic yard or, alternatively, the owner or
12		operator may weigh the quantity of the solid waste
13		permanently disposed of with a device for which
14		certification has been obtained under the Weights and
15		Measures Act and pay a fee of $2.00 per ton of solid waste
16		permanently disposed of. In no case shall the fee collected
17		or paid by the owner or operator under this paragraph
18		exceed $1.55 per cubic yard or $3.27 per ton.
19		(2) If more than 100,000 cubic yards but not more than
20		150,000 cubic yards of non-hazardous waste is permanently
21		disposed of at a site in a calendar year, the owner or
22		operator shall pay a fee of $52,630.
23		(3) If more than 50,000 cubic yards but not more than
24		100,000 cubic yards of non-hazardous solid waste is
25		permanently disposed of at a site in a calendar year, the
26		owner or operator shall pay a fee of $23,790.

SB1814 Enrolled - 284 - LRB101 09785 HLH 54886 b
1		(4) If more than 10,000 cubic yards but not more than
2		50,000 cubic yards of non-hazardous solid waste is
3		permanently disposed of at a site in a calendar year, the
4		owner or operator shall pay a fee of $7,260.
5		(5) If not more than 10,000 cubic yards of
6		non-hazardous solid waste is permanently disposed of at a
7		site in a calendar year, the owner or operator shall pay a
8		fee of $1050.
9		(c) (Blank).
10		(d) The Agency shall establish rules relating to the
11		collection of the fees authorized by this Section. Such rules
12		shall include, but not be limited to:
13		(1) necessary records identifying the quantities of
14		solid waste received or disposed;
15		(2) the form and submission of reports to accompany the
16		payment of fees to the Agency;
17		(3) the time and manner of payment of fees to the
18		Agency, which payments shall not be more often than
19		quarterly; and
20		(4) procedures setting forth criteria establishing
21		when an owner or operator may measure by weight or volume
22		during any given quarter or other fee payment period.
23		(e) Pursuant to appropriation, all monies in the Solid
24		Waste Management Fund shall be used by the Agency and the
25		Department of Commerce and Economic Opportunity for the
26		purposes set forth in this Section and in the Illinois Solid

SB1814 Enrolled - 285 - LRB101 09785 HLH 54886 b
1		Waste Management Act, including for the costs of fee collection
2		and administration, and for the administration of (1) the
3		Consumer Electronics Recycling Act and (2) until January 1,
4		2020, the Electronic Products Recycling and Reuse Act.
5		(f) The Agency is authorized to enter into such agreements
6		and to promulgate such rules as are necessary to carry out its
7		duties under this Section and the Illinois Solid Waste
8		Management Act.
9		(g) On the first day of January, April, July, and October
10		of each year, beginning on July 1, 1996, the State Comptroller
11		and Treasurer shall transfer $500,000 from the Solid Waste
12		Management Fund to the Hazardous Waste Fund. Moneys transferred
13		under this subsection (g) shall be used only for the purposes
14		set forth in item (1) of subsection (d) of Section 22.2.
15		(h) The Agency is authorized to provide financial
16		assistance to units of local government for the performance of
17		inspecting, investigating and enforcement activities pursuant
18		to Section 4(r) at nonhazardous solid waste disposal sites.
19		(i) The Agency is authorized to conduct household waste
20		collection and disposal programs.
21		(j) A unit of local government, as defined in the Local
22		Solid Waste Disposal Act, in which a solid waste disposal
23		facility is located may establish a fee, tax, or surcharge with
24		regard to the permanent disposal of solid waste. All fees,
25		taxes, and surcharges collected under this subsection shall be
26		utilized for solid waste management purposes, including

SB1814 Enrolled - 286 - LRB101 09785 HLH 54886 b
1		long-term monitoring and maintenance of landfills, planning,
2		implementation, inspection, enforcement and other activities
3		consistent with the Solid Waste Management Act and the Local
4		Solid Waste Disposal Act, or for any other environment-related
5		purpose, including but not limited to an environment-related
6		public works project, but not for the construction of a new
7		pollution control facility other than a household hazardous
8		waste facility. However, the total fee, tax or surcharge
9		imposed by all units of local government under this subsection
10		(j) upon the solid waste disposal facility shall not exceed:
11		(1) 60¢ per cubic yard if more than 150,000 cubic yards
12		of non-hazardous solid waste is permanently disposed of at
13		the site in a calendar year, unless the owner or operator
14		weighs the quantity of the solid waste received with a
15		device for which certification has been obtained under the
16		Weights and Measures Act, in which case the fee shall not
17		exceed $1.27 per ton of solid waste permanently disposed
18		of.
19		(2) $33,350 if more than 100,000 cubic yards, but not
20		more than 150,000 cubic yards, of non-hazardous waste is
21		permanently disposed of at the site in a calendar year.
22		(3) $15,500 if more than 50,000 cubic yards, but not
23		more than 100,000 cubic yards, of non-hazardous solid waste
24		is permanently disposed of at the site in a calendar year.
25		(4) $4,650 if more than 10,000 cubic yards, but not
26		more than 50,000 cubic yards, of non-hazardous solid waste

SB1814 Enrolled - 287 - LRB101 09785 HLH 54886 b
1		is permanently disposed of at the site in a calendar year.
2		(5) $650 if not more than 10,000 cubic yards of
3		non-hazardous solid waste is permanently disposed of at the
4		site in a calendar year.
5		The corporate authorities of the unit of local government
6		may use proceeds from the fee, tax, or surcharge to reimburse a
7		highway commissioner whose road district lies wholly or
8		partially within the corporate limits of the unit of local
9		government for expenses incurred in the removal of
10		nonhazardous, nonfluid municipal waste that has been dumped on
11		public property in violation of a State law or local ordinance.
12		A county or Municipal Joint Action Agency that imposes a
13		fee, tax, or surcharge under this subsection may use the
14		proceeds thereof to reimburse a municipality that lies wholly
15		or partially within its boundaries for expenses incurred in the
16		removal of nonhazardous, nonfluid municipal waste that has been
17		dumped on public property in violation of a State law or local
18		ordinance.
19		If the fees are to be used to conduct a local sanitary
20		landfill inspection or enforcement program, the unit of local
21		government must enter into a written delegation agreement with
22		the Agency pursuant to subsection (r) of Section 4. The unit of
23		local government and the Agency shall enter into such a written
24		delegation agreement within 60 days after the establishment of
25		such fees. At least annually, the Agency shall conduct an audit
26		of the expenditures made by units of local government from the

SB1814 Enrolled - 288 - LRB101 09785 HLH 54886 b
1		funds granted by the Agency to the units of local government
2		for purposes of local sanitary landfill inspection and
3		enforcement programs, to ensure that the funds have been
4		expended for the prescribed purposes under the grant.
5		The fees, taxes or surcharges collected under this
6		subsection (j) shall be placed by the unit of local government
7		in a separate fund, and the interest received on the moneys in
8		the fund shall be credited to the fund. The monies in the fund
9		may be accumulated over a period of years to be expended in
10		accordance with this subsection.
11		A unit of local government, as defined in the Local Solid
12		Waste Disposal Act, shall prepare and distribute to the Agency,
13		in April of each year, a report that details spending plans for
14		monies collected in accordance with this subsection. The report
15		will at a minimum include the following:
16		(1) The total monies collected pursuant to this
17		subsection.
18		(2) The most current balance of monies collected
19		pursuant to this subsection.
20		(3) An itemized accounting of all monies expended for
21		the previous year pursuant to this subsection.
22		(4) An estimation of monies to be collected for the
23		following 3 years pursuant to this subsection.
24		(5) A narrative detailing the general direction and
25		scope of future expenditures for one, 2 and 3 years.
26		The exemptions granted under Sections 22.16 and 22.16a, and

SB1814 Enrolled - 289 - LRB101 09785 HLH 54886 b
1		under subsection (k) of this Section, shall be applicable to
2		any fee, tax or surcharge imposed under this subsection (j);
3		except that the fee, tax or surcharge authorized to be imposed
4		under this subsection (j) may be made applicable by a unit of
5		local government to the permanent disposal of solid waste after
6		December 31, 1986, under any contract lawfully executed before
7		June 1, 1986 under which more than 150,000 cubic yards (or
8		50,000 tons) of solid waste is to be permanently disposed of,
9		even though the waste is exempt from the fee imposed by the
10		State under subsection (b) of this Section pursuant to an
11		exemption granted under Section 22.16.
12		(k) In accordance with the findings and purposes of the
13		Illinois Solid Waste Management Act, beginning January 1, 1989
14		the fee under subsection (b) and the fee, tax or surcharge
15		under subsection (j) shall not apply to:
16		(1) waste which is hazardous waste;
17		(2) waste which is pollution control waste;
18		(3) waste from recycling, reclamation or reuse
19		processes which have been approved by the Agency as being
20		designed to remove any contaminant from wastes so as to
21		render such wastes reusable, provided that the process
22		renders at least 50% of the waste reusable;
23		(4) non-hazardous solid waste that is received at a
24		sanitary landfill and composted or recycled through a
25		process permitted by the Agency; or
26		(5) any landfill which is permitted by the Agency to

SB1814 Enrolled - 290 - LRB101 09785 HLH 54886 b
1		receive only demolition or construction debris or
2		landscape waste.
3		(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
4		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
5		8-14-18.)
6		(415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
7		Sec. 55.6. Used Tire Management Fund.
8		(a) There is hereby created in the State Treasury a special
9		fund to be known as the Used Tire Management Fund. There shall
10		be deposited into the Fund all monies received as (1) recovered
11		costs or proceeds from the sale of used tires under Section
12		55.3 of this Act, (2) repayment of loans from the Used Tire
13		Management Fund, or (3) penalties or punitive damages for
14		violations of this Title, except as provided by subdivision
15		(b)(4) or (b)(4-5) of Section 42.
16		(b) Beginning January 1, 1992, in addition to any other
17		fees required by law, the owner or operator of each site
18		required to be registered or permitted under subsection (d) or
19		(d-5) of Section 55 shall pay to the Agency an annual fee of
20		$100. Fees collected under this subsection shall be deposited
21		into the Environmental Protection Permit and Inspection Fund.
22		(c) Pursuant to appropriation, moneys monies up to an
23		amount of $4 million per fiscal year from the Used Tire
24		Management Fund shall be allocated as follows:
25		(1) 38% shall be available to the Agency for the

SB1814 Enrolled - 291 - LRB101 09785 HLH 54886 b
1		following purposes, provided that priority shall be given
2		to item (i):
3		(i) To undertake preventive, corrective or removal
4		action as authorized by and in accordance with Section
5		55.3, and to recover costs in accordance with Section
6		55.3.
7		(ii) For the performance of inspection and
8		enforcement activities for used and waste tire sites.
9		(iii) (Blank).
10		(iv) To provide financial assistance to units of
11		local government for the performance of inspecting,
12		investigating and enforcement activities pursuant to
13		subsection (r) of Section 4 at used and waste tire
14		sites.
15		(v) To provide financial assistance for used and
16		waste tire collection projects sponsored by local
17		government or not-for-profit corporations.
18		(vi) For the costs of fee collection and
19		administration relating to used and waste tires, and to
20		accomplish such other purposes as are authorized by
21		this Act and regulations thereunder.
22		(vii) To provide financial assistance to units of
23		local government and private industry for the purposes
24		of:
25		(A) assisting in the establishment of
26		facilities and programs to collect, process, and

SB1814 Enrolled - 292 - LRB101 09785 HLH 54886 b
1		utilize used and waste tires and tire-derived
2		materials;
3		(B) demonstrating the feasibility of
4		innovative technologies as a means of collecting,
5		storing, processing, and utilizing used and waste
6		tires and tire-derived materials; and
7		(C) applying demonstrated technologies as a
8		means of collecting, storing, processing, and
9		utilizing used and waste tires and tire-derived
10		materials.
11		(2) (Blank). For fiscal years beginning prior to July
12		1, 2004, 23% shall be available to the Department of
13		Commerce and Economic Opportunity for the following
14		purposes, provided that priority shall be given to item
15		(A):
16		(A) To provide grants or loans for the purposes of:
17		(i) assisting units of local government and
18		private industry in the establishment of
19		facilities and programs to collect, process and
20		utilize used and waste tires and tire derived
21		materials;
22		(ii) demonstrating the feasibility of
23		innovative technologies as a means of collecting,
24		storing, processing and utilizing used and waste
25		tires and tire derived materials; and
26		(iii) applying demonstrated technologies as a

SB1814 Enrolled - 293 - LRB101 09785 HLH 54886 b
1		means of collecting, storing, processing, and
2		utilizing used and waste tires and tire derived
3		materials.
4		(B) To develop educational material for use by
5		officials and the public to better understand and
6		respond to the problems posed by used tires and
7		associated insects.
8		(C) (Blank).
9		(D) To perform such research as the Director deems
10		appropriate to help meet the purposes of this Act.
11		(E) To pay the costs of administration of its
12		activities authorized under this Act.
13		(2.1) For the fiscal year beginning July 1, 2004 and
14		for all fiscal years thereafter, 23% shall be deposited
15		into the General Revenue Fund. For fiscal years year 2019
16		and 2020 only, such transfers are at the direction of the
17		Department of Revenue, and shall be made within 30 days
18		after the end of each quarter.
19		(3) 25% shall be available to the Illinois Department
20		of Public Health for the following purposes:
21		(A) To investigate threats or potential threats to
22		the public health related to mosquitoes and other
23		vectors of disease associated with the improper
24		storage, handling and disposal of tires, improper
25		waste disposal, or natural conditions.
26		(B) To conduct surveillance and monitoring

SB1814 Enrolled - 294 - LRB101 09785 HLH 54886 b
1		activities for mosquitoes and other arthropod vectors
2		of disease, and surveillance of animals which provide a
3		reservoir for disease-producing organisms.
4		(C) To conduct training activities to promote
5		vector control programs and integrated pest management
6		as defined in the Vector Control Act.
7		(D) To respond to inquiries, investigate
8		complaints, conduct evaluations and provide technical
9		consultation to help reduce or eliminate public health
10		hazards and nuisance conditions associated with
11		mosquitoes and other vectors.
12		(E) To provide financial assistance to units of
13		local government for training, investigation and
14		response to public nuisances associated with
15		mosquitoes and other vectors of disease.
16		(4) 2% shall be available to the Department of
17		Agriculture for its activities under the Illinois
18		Pesticide Act relating to used and waste tires.
19		(5) 2% shall be available to the Pollution Control
20		Board for administration of its activities relating to used
21		and waste tires.
22		(6) 10% shall be available to the University of
23		Illinois for the Prairie Research Institute to perform
24		research to study the biology, distribution, population
25		ecology, and biosystematics of tire-breeding arthropods,
26		especially mosquitoes, and the diseases they spread.

SB1814 Enrolled - 295 - LRB101 09785 HLH 54886 b
1		(d) By January 1, 1998, and biennially thereafter, each
2		State agency receiving an appropriation from the Used Tire
3		Management Fund shall report to the Governor and the General
4		Assembly on its activities relating to the Fund.
5		(e) Any monies appropriated from the Used Tire Management
6		Fund, but not obligated, shall revert to the Fund.
7		(f) In administering the provisions of subdivisions (1),
8		(2) and (3) of subsection (c) of this Section, the Agency, the
9		Department of Commerce and Economic Opportunity, and the
10		Illinois Department of Public Health shall ensure that
11		appropriate funding assistance is provided to any municipality
12		with a population over 1,000,000 or to any sanitary district
13		which serves a population over 1,000,000.
14		(g) Pursuant to appropriation, monies in excess of $4
15		million per fiscal year from the Used Tire Management Fund
16		shall be used as follows:
17		(1) 55% shall be available to the Agency for the
18		following purposes, provided that priority shall be given
19		to subparagraph (A):
20		(A) To undertake preventive, corrective or renewed
21		action as authorized by and in accordance with Section
22		55.3 and to recover costs in accordance with Section
23		55.3.
24		(B) To provide financial assistance to units of
25		local government and private industry for the purposes
26		of:

SB1814 Enrolled - 296 - LRB101 09785 HLH 54886 b
1		(i) assisting in the establishment of
2		facilities and programs to collect, process, and
3		utilize used and waste tires and tire-derived
4		materials;
5		(ii) demonstrating the feasibility of
6		innovative technologies as a means of collecting,
7		storing, processing, and utilizing used and waste
8		tires and tire-derived materials; and
9		(iii) applying demonstrated technologies as a
10		means of collecting, storing, processing, and
11		utilizing used and waste tires and tire-derived
12		materials.
13		(C) To provide grants to public universities for
14		vector-related research, disease-related research, and
15		for related laboratory-based equipment and field-based
16		equipment.
17		(2) (Blank). For fiscal years beginning prior to July
18		1, 2004, 45% shall be available to the Department of
19		Commerce and Economic Opportunity to provide grants or
20		loans for the purposes of:
21		(i) assisting units of local government and
22		private industry in the establishment of facilities
23		and programs to collect, process and utilize waste
24		tires and tire derived material;
25		(ii) demonstrating the feasibility of innovative
26		technologies as a means of collecting, storing,

SB1814 Enrolled - 297 - LRB101 09785 HLH 54886 b
1		processing, and utilizing used and waste tires and tire
2		derived materials; and
3		(iii) applying demonstrated technologies as a
4		means of collecting, storing, processing, and
5		utilizing used and waste tires and tire derived
6		materials.
7		(3) For the fiscal year beginning July 1, 2004 and for
8		all fiscal years thereafter, 45% shall be deposited into
9		the General Revenue Fund. For fiscal years year 2019 and
10		2020 only, such transfers are at the direction of the
11		Department of Revenue, and shall be made within 30 days
12		after the end of each quarter.
13		(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
14		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
15		8-14-18.)
16		(415 ILCS 5/57.11)
17		Sec. 57.11. Underground Storage Tank Fund; creation.
18		(a) There is hereby created in the State Treasury a special
19		fund to be known as the Underground Storage Tank Fund. There
20		shall be deposited into the Underground Storage Tank Fund all
21		moneys monies received by the Office of the State Fire Marshal
22		as fees for underground storage tanks under Sections 4 and 5 of
23		the Gasoline Storage Act, fees pursuant to the Motor Fuel Tax
24		Law, and beginning July 1, 2013, payments pursuant to the Use
25		Tax Act, the Service Use Tax Act, the Service Occupation Tax

SB1814 Enrolled - 298 - LRB101 09785 HLH 54886 b
1		Act, and the Retailers' Occupation Tax Act. All amounts held in
2		the Underground Storage Tank Fund shall be invested at interest
3		by the State Treasurer. All income earned from the investments
4		shall be deposited into the Underground Storage Tank Fund no
5		less frequently than quarterly. In addition to any other
6		transfers that may be provided for by law, beginning on July 1,
7		2018 and on the first day of each month thereafter during
8		fiscal years year 2019 and 2020 only, the State Comptroller
9		shall direct and the State Treasurer shall transfer an amount
10		equal to 1/12 of $10,000,000 from the Underground Storage Tank
11		Fund to the General Revenue Fund. Moneys in the Underground
12		Storage Tank Fund, pursuant to appropriation, may be used by
13		the Agency and the Office of the State Fire Marshal for the
14		following purposes:
15		(1) To take action authorized under Section 57.12 to
16		recover costs under Section 57.12.
17		(2) To assist in the reduction and mitigation of damage
18		caused by leaks from underground storage tanks, including
19		but not limited to, providing alternative water supplies to
20		persons whose drinking water has become contaminated as a
21		result of those leaks.
22		(3) To be used as a matching amount towards federal
23		assistance relative to the release of petroleum from
24		underground storage tanks.
25		(4) For the costs of administering activities of the
26		Agency and the Office of the State Fire Marshal relative to

SB1814 Enrolled - 299 - LRB101 09785 HLH 54886 b
1		the Underground Storage Tank Fund.
2		(5) For payment of costs of corrective action incurred
3		by and indemnification to operators of underground storage
4		tanks as provided in this Title.
5		(6) For a total of 2 demonstration projects in amounts
6		in excess of a $10,000 deductible charge designed to assess
7		the viability of corrective action projects at sites which
8		have experienced contamination from petroleum releases.
9		Such demonstration projects shall be conducted in
10		accordance with the provision of this Title.
11		(7) Subject to appropriation, moneys in the
12		Underground Storage Tank Fund may also be used by the
13		Department of Revenue for the costs of administering its
14		activities relative to the Fund and for refunds provided
15		for in Section 13a.8 of the Motor Fuel Tax Act.
16		(b) Moneys in the Underground Storage Tank Fund may,
17		pursuant to appropriation, be used by the Office of the State
18		Fire Marshal or the Agency to take whatever emergency action is
19		necessary or appropriate to assure that the public health or
20		safety is not threatened whenever there is a release or
21		substantial threat of a release of petroleum from an
22		underground storage tank and for the costs of administering its
23		activities relative to the Underground Storage Tank Fund.
24		(c) Beginning July 1, 1993, the Governor shall certify to
25		the State Comptroller and State Treasurer the monthly amount
26		necessary to pay debt service on State obligations issued

SB1814 Enrolled - 300 - LRB101 09785 HLH 54886 b
1		pursuant to Section 6 of the General Obligation Bond Act. On
2		the last day of each month, the Comptroller shall order
3		transferred and the Treasurer shall transfer from the
4		Underground Storage Tank Fund to the General Obligation Bond
5		Retirement and Interest Fund the amount certified by the
6		Governor, plus any cumulative deficiency in those transfers for
7		prior months.
8		(d) Except as provided in subsection (c) of this Section,
9		the Underground Storage Tank Fund is not subject to
10		administrative charges authorized under Section 8h of the State
11		Finance Act that would in any way transfer any funds from the
12		Underground Storage Tank Fund into any other fund of the State.
13		(e) Each fiscal year, subject to appropriation, the Agency
14		may commit up to $10,000,000 of the moneys in the Underground
15		Storage Tank Fund to the payment of corrective action costs for
16		legacy sites that meet one or more of the following criteria as
17		a result of the underground storage tank release: (i) the
18		presence of free product, (ii) contamination within a regulated
19		recharge area, a wellhead protection area, or the setback zone
20		of a potable water supply well, (iii) contamination extending
21		beyond the boundaries of the site where the release occurred,
22		or (iv) such other criteria as may be adopted in Agency rules.
23		(1) Fund moneys committed under this subsection (e)
24		shall be held in the Fund for payment of the corrective
25		action costs for which the moneys were committed.
26		(2) The Agency may adopt rules governing the commitment

SB1814 Enrolled - 301 - LRB101 09785 HLH 54886 b
1		of Fund moneys under this subsection (e).
2		(3) This subsection (e) does not limit the use of Fund
3		moneys at legacy sites as otherwise provided under this
4		Title.
5		(4) For the purposes of this subsection (e), the term
6		"legacy site" means a site for which (i) an underground
7		storage tank release was reported prior to January 1, 2005,
8		(ii) the owner or operator has been determined eligible to
9		receive payment from the Fund for corrective action costs,
10		and (iii) the Agency did not receive any applications for
11		payment prior to January 1, 2010.
12		(f) Beginning July 1, 2013, if the amounts deposited into
13		the Fund from moneys received by the Office of the State Fire
14		Marshal as fees for underground storage tanks under Sections 4
15		and 5 of the Gasoline Storage Act and as fees pursuant to the
16		Motor Fuel Tax Law during a State fiscal year are sufficient to
17		pay all claims for payment by the fund received during that
18		State fiscal year, then the amount of any payments into the
19		fund pursuant to the Use Tax Act, the Service Use Tax Act, the
20		Service Occupation Tax Act, and the Retailers' Occupation Tax
21		Act during that State fiscal year shall be deposited as
22		follows: 75% thereof shall be paid into the State treasury and
23		25% shall be reserved in a special account and used only for
24		the transfer to the Common School Fund as part of the monthly
25		transfer from the General Revenue Fund in accordance with
26		Section 8a of the State Finance Act.

SB1814 Enrolled - 302 - LRB101 09785 HLH 54886 b
1		(Source: P.A. 100-587, eff. 6-4-18.)
2		ARTICLE 10. RETIREMENT CONTRIBUTIONS
3		Section 10-5. The State Finance Act is amended by changing
4		Sections 8.12 and 14.1 as follows:
5		(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
6		Sec. 8.12. State Pensions Fund.
7		(a) The moneys in the State Pensions Fund shall be used
8		exclusively for the administration of the Revised Uniform
9		Unclaimed Property Act and for the expenses incurred by the
10		Auditor General for administering the provisions of Section
11		2-8.1 of the Illinois State Auditing Act and for operational
12		expenses of the Office of the State Treasurer and for the
13		funding of the unfunded liabilities of the designated
14		retirement systems. Beginning in State fiscal year 2021 2020,
15		payments to the designated retirement systems under this
16		Section shall be in addition to, and not in lieu of, any State
17		contributions required under the Illinois Pension Code.
18		"Designated retirement systems" means:
19		(1) the State Employees' Retirement System of
20		Illinois;
21		(2) the Teachers' Retirement System of the State of
22		Illinois;
23		(3) the State Universities Retirement System;

SB1814 Enrolled - 303 - LRB101 09785 HLH 54886 b
1		(4) the Judges Retirement System of Illinois; and
2		(5) the General Assembly Retirement System.
3		(b) Each year the General Assembly may make appropriations
4		from the State Pensions Fund for the administration of the
5		Revised Uniform Unclaimed Property Act.
6		(c) As soon as possible after July 30, 2004 (the effective
7		date of Public Act 93-839), the General Assembly shall
8		appropriate from the State Pensions Fund (1) to the State
9		Universities Retirement System the amount certified under
10		Section 15-165 during the prior year, (2) to the Judges
11		Retirement System of Illinois the amount certified under
12		Section 18-140 during the prior year, and (3) to the General
13		Assembly Retirement System the amount certified under Section
14		2-134 during the prior year as part of the required State
15		contributions to each of those designated retirement systems;
16		except that amounts appropriated under this subsection (c) in
17		State fiscal year 2005 shall not reduce the amount in the State
18		Pensions Fund below $5,000,000. If the amount in the State
19		Pensions Fund does not exceed the sum of the amounts certified
20		in Sections 15-165, 18-140, and 2-134 by at least $5,000,000,
21		the amount paid to each designated retirement system under this
22		subsection shall be reduced in proportion to the amount
23		certified by each of those designated retirement systems.
24		(c-5) For fiscal years 2006 through 2020 2019, the General
25		Assembly shall appropriate from the State Pensions Fund to the
26		State Universities Retirement System the amount estimated to be

SB1814 Enrolled - 304 - LRB101 09785 HLH 54886 b
1		available during the fiscal year in the State Pensions Fund;
2		provided, however, that the amounts appropriated under this
3		subsection (c-5) shall not reduce the amount in the State
4		Pensions Fund below $5,000,000.
5		(c-6) For fiscal year 2021 2020 and each fiscal year
6		thereafter, as soon as may be practical after any money is
7		deposited into the State Pensions Fund from the Unclaimed
8		Property Trust Fund, the State Treasurer shall apportion the
9		deposited amount among the designated retirement systems as
10		defined in subsection (a) to reduce their actuarial reserve
11		deficiencies. The State Comptroller and State Treasurer shall
12		pay the apportioned amounts to the designated retirement
13		systems to fund the unfunded liabilities of the designated
14		retirement systems. The amount apportioned to each designated
15		retirement system shall constitute a portion of the amount
16		estimated to be available for appropriation from the State
17		Pensions Fund that is the same as that retirement system's
18		portion of the total actual reserve deficiency of the systems,
19		as determined annually by the Governor's Office of Management
20		and Budget at the request of the State Treasurer. The amounts
21		apportioned under this subsection shall not reduce the amount
22		in the State Pensions Fund below $5,000,000.
23		(d) The Governor's Office of Management and Budget shall
24		determine the individual and total reserve deficiencies of the
25		designated retirement systems. For this purpose, the
26		Governor's Office of Management and Budget shall utilize the

SB1814 Enrolled - 305 - LRB101 09785 HLH 54886 b
1		latest available audit and actuarial reports of each of the
2		retirement systems and the relevant reports and statistics of
3		the Public Employee Pension Fund Division of the Department of
4		Insurance.
5		(d-1) (Blank). As soon as practicable after March 5, 2004
6		(the effective date of Public Act 93-665), the Comptroller
7		shall direct and the Treasurer shall transfer from the State
8		Pensions Fund to the General Revenue Fund, as funds become
9		available, a sum equal to the amounts that would have been paid
10		from the State Pensions Fund to the Teachers' Retirement System
11		of the State of Illinois, the State Universities Retirement
12		System, the Judges Retirement System of Illinois, the General
13		Assembly Retirement System, and the State Employees'
14		Retirement System of Illinois after March 5, 2004 (the
15		effective date of Public Act 93-665) during the remainder of
16		fiscal year 2004 to the designated retirement systems from the
17		appropriations provided for in this Section if the transfers
18		provided in Section 6z-61 had not occurred. The transfers
19		described in this subsection (d-1) are to partially repay the
20		General Revenue Fund for the costs associated with the bonds
21		used to fund the moneys transferred to the designated
22		retirement systems under Section 6z-61.
23		(e) The changes to this Section made by Public Act 88-593
24		shall first apply to distributions from the Fund for State
25		fiscal year 1996.
26		(Source: P.A. 99-8, eff. 7-9-15; 99-78, eff. 7-20-15; 99-523,

SB1814 Enrolled - 306 - LRB101 09785 HLH 54886 b
1		eff. 6-30-16; 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
2		100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)
3		(30 ILCS 105/14.1) (from Ch. 127, par. 150.1)
4		Sec. 14.1. Appropriations for State contributions to the
5		State Employees' Retirement System; payroll requirements.
6		(a) Appropriations for State contributions to the State
7		Employees' Retirement System of Illinois shall be expended in
8		the manner provided in this Section. Except as otherwise
9		provided in subsection subsections (a-1), (a-2), (a-3), and
10		(a-4) at the time of each payment of salary to an employee
11		under the personal services line item, payment shall be made to
12		the State Employees' Retirement System, from the amount
13		appropriated for State contributions to the State Employees'
14		Retirement System, of an amount calculated at the rate
15		certified for the applicable fiscal year by the Board of
16		Trustees of the State Employees' Retirement System under
17		Section 14-135.08 of the Illinois Pension Code. If a line item
18		appropriation to an employer for this purpose is exhausted or
19		is unavailable due to any limitation on appropriations that may
20		apply, (including, but not limited to, limitations on
21		appropriations from the Road Fund under Section 8.3 of the
22		State Finance Act), the amounts shall be paid under the
23		continuing appropriation for this purpose contained in the
24		State Pension Funds Continuing Appropriation Act.
25		(a-1) (Blank). Beginning on March 5, 2004 (the effective

SB1814 Enrolled - 307 - LRB101 09785 HLH 54886 b
1		date of Public Act 93-665) through the payment of the final
2		payroll from fiscal year 2004 appropriations, appropriations
3		for State contributions to the State Employees' Retirement
4		System of Illinois shall be expended in the manner provided in
5		this subsection (a-1). At the time of each payment of salary to
6		an employee under the personal services line item from a fund
7		other than the General Revenue Fund, payment shall be made for
8		deposit into the General Revenue Fund from the amount
9		appropriated for State contributions to the State Employees'
10		Retirement System of an amount calculated at the rate certified
11		for fiscal year 2004 by the Board of Trustees of the State
12		Employees' Retirement System under Section 14-135.08 of the
13		Illinois Pension Code. This payment shall be made to the extent
14		that a line item appropriation to an employer for this purpose
15		is available or unexhausted. No payment from appropriations for
16		State contributions shall be made in conjunction with payment
17		of salary to an employee under the personal services line item
18		from the General Revenue Fund.
19		(a-2) (Blank). For fiscal year 2010 only, at the time of
20		each payment of salary to an employee under the personal
21		services line item from a fund other than the General Revenue
22		Fund, payment shall be made for deposit into the State
23		Employees' Retirement System of Illinois from the amount
24		appropriated for State contributions to the State Employees'
25		Retirement System of Illinois of an amount calculated at the
26		rate certified for fiscal year 2010 by the Board of Trustees of

SB1814 Enrolled - 308 - LRB101 09785 HLH 54886 b
1		the State Employees' Retirement System of Illinois under
2		Section 14-135.08 of the Illinois Pension Code. This payment
3		shall be made to the extent that a line item appropriation to
4		an employer for this purpose is available or unexhausted. For
5		fiscal year 2010 only, no payment from appropriations for State
6		contributions shall be made in conjunction with payment of
7		salary to an employee under the personal services line item
8		from the General Revenue Fund.
9		(a-3) (Blank). For fiscal year 2011 only, at the time of
10		each payment of salary to an employee under the personal
11		services line item from a fund other than the General Revenue
12		Fund, payment shall be made for deposit into the State
13		Employees' Retirement System of Illinois from the amount
14		appropriated for State contributions to the State Employees'
15		Retirement System of Illinois of an amount calculated at the
16		rate certified for fiscal year 2011 by the Board of Trustees of
17		the State Employees' Retirement System of Illinois under
18		Section 14-135.08 of the Illinois Pension Code. This payment
19		shall be made to the extent that a line item appropriation to
20		an employer for this purpose is available or unexhausted. For
21		fiscal year 2011 only, no payment from appropriations for State
22		contributions shall be made in conjunction with payment of
23		salary to an employee under the personal services line item
24		from the General Revenue Fund.
25		(a-4) In fiscal year years 2012 and each fiscal year
26		thereafter through 2019 only, at the time of each payment of

SB1814 Enrolled - 309 - LRB101 09785 HLH 54886 b
1		salary to an employee under the personal services line item
2		from a fund other than the General Revenue Fund, payment shall
3		be made for deposit into the State Employees' Retirement System
4		of Illinois from the amount appropriated for State
5		contributions to the State Employees' Retirement System of
6		Illinois of an amount calculated at the rate certified for the
7		applicable fiscal year by the Board of Trustees of the State
8		Employees' Retirement System of Illinois under Section
9		14-135.08 of the Illinois Pension Code. In fiscal year years
10		2012 and each fiscal year thereafter through 2019 only, no
11		payment from appropriations for State contributions shall be
12		made in conjunction with payment of salary to an employee under
13		the personal services line item from the General Revenue Fund.
14		(b) Except during the period beginning on March 5, 2004
15		(the effective date of Public Act 93-665) and ending at the
16		time of the payment of the final payroll from fiscal year 2004
17		appropriations, the State Comptroller shall not approve for
18		payment any payroll voucher that (1) includes payments of
19		salary to eligible employees in the State Employees' Retirement
20		System of Illinois and (2) does not include the corresponding
21		payment of State contributions to that retirement system at the
22		full rate certified under Section 14-135.08 for that fiscal
23		year for eligible employees, unless the balance in the fund on
24		which the payroll voucher is drawn is insufficient to pay the
25		total payroll voucher, or unavailable due to any limitation on
26		appropriations that may apply, including, but not limited to,

SB1814 Enrolled - 310 - LRB101 09785 HLH 54886 b
1		limitations on appropriations from the Road Fund under Section
2		8.3 of the State Finance Act. If the State Comptroller approves
3		a payroll voucher under this Section for which the fund balance
4		is insufficient to pay the full amount of the required State
5		contribution to the State Employees' Retirement System, the
6		Comptroller shall promptly so notify the Retirement System.
7		(b-1) (Blank). For fiscal year 2010 and fiscal year 2011
8		only, the State Comptroller shall not approve for payment any
9		non-General Revenue Fund payroll voucher that (1) includes
10		payments of salary to eligible employees in the State
11		Employees' Retirement System of Illinois and (2) does not
12		include the corresponding payment of State contributions to
13		that retirement system at the full rate certified under Section
14		14-135.08 for that fiscal year for eligible employees, unless
15		the balance in the fund on which the payroll voucher is drawn
16		is insufficient to pay the total payroll voucher, or
17		unavailable due to any limitation on appropriations that may
18		apply, including, but not limited to, limitations on
19		appropriations from the Road Fund under Section 8.3 of the
20		State Finance Act. If the State Comptroller approves a payroll
21		voucher under this Section for which the fund balance is
22		insufficient to pay the full amount of the required State
23		contribution to the State Employees' Retirement System of
24		Illinois, the Comptroller shall promptly so notify the
25		retirement system.
26		(c) Notwithstanding any other provisions of law, beginning

SB1814 Enrolled - 311 - LRB101 09785 HLH 54886 b
1		July 1, 2007, required State and employee contributions to the
2		State Employees' Retirement System of Illinois relating to
3		affected legislative staff employees shall be paid out of
4		moneys appropriated for that purpose to the Commission on
5		Government Forecasting and Accountability, rather than out of
6		the lump-sum appropriations otherwise made for the payroll and
7		other costs of those employees.
8		These payments must be made pursuant to payroll vouchers
9		submitted by the employing entity as part of the regular
10		payroll voucher process.
11		For the purpose of this subsection, "affected legislative
12		staff employees" means legislative staff employees paid out of
13		lump-sum appropriations made to the General Assembly, an
14		Officer of the General Assembly, or the Senate Operations
15		Commission, but does not include district-office staff or
16		employees of legislative support services agencies.
17		(Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23,
18		eff. 7-6-17; 100-587, eff. 6-4-18.)
19		Section 10-10. The Illinois Pension Code is amended by
20		changing Sections 14-103.05, 14-131, 14-147.5, 14-147.6,
21		14-152.1, 15-155, 15-185.5, 15-185.6, 15-198, 16-158,
22		16-190.5, 16-190.6, and 16-203 as follows:
23		(40 ILCS 5/14-103.05) (from Ch. 108 1/2, par. 14-103.05)
24		Sec. 14-103.05. Employee.

SB1814 Enrolled - 312 - LRB101 09785 HLH 54886 b
1		(a) Any person employed by a Department who receives salary
2		for personal services rendered to the Department on a warrant
3		issued pursuant to a payroll voucher certified by a Department
4		and drawn by the State Comptroller upon the State Treasurer,
5		including an elected official described in subparagraph (d) of
6		Section 14-104, shall become an employee for purpose of
7		membership in the Retirement System on the first day of such
8		employment.
9		A person entering service on or after January 1, 1972 and
10		prior to January 1, 1984 shall become a member as a condition
11		of employment and shall begin making contributions as of the
12		first day of employment.
13		A person entering service on or after January 1, 1984
14		shall, upon completion of 6 months of continuous service which
15		is not interrupted by a break of more than 2 months, become a
16		member as a condition of employment. Contributions shall begin
17		the first of the month after completion of the qualifying
18		period.
19		A person employed by the Chicago Metropolitan Agency for
20		Planning on the effective date of this amendatory Act of the
21		95th General Assembly who was a member of this System as an
22		employee of the Chicago Area Transportation Study and makes an
23		election under Section 14-104.13 to participate in this System
24		for his or her employment with the Chicago Metropolitan Agency
25		for Planning.
26		The qualifying period of 6 months of service is not

SB1814 Enrolled - 313 - LRB101 09785 HLH 54886 b
1		applicable to: (1) a person who has been granted credit for
2		service in a position covered by the State Universities
3		Retirement System, the Teachers' Retirement System of the State
4		of Illinois, the General Assembly Retirement System, or the
5		Judges Retirement System of Illinois unless that service has
6		been forfeited under the laws of those systems; (2) a person
7		entering service on or after July 1, 1991 in a noncovered
8		position; (3) a person to whom Section 14-108.2a or 14-108.2b
9		applies; or (4) a person to whom subsection (a-5) of this
10		Section applies.
11		(a-5) A person entering service on or after December 1,
12		2010 shall become a member as a condition of employment and
13		shall begin making contributions as of the first day of
14		employment. A person serving in the qualifying period on
15		December 1, 2010 will become a member on December 1, 2010 and
16		shall begin making contributions as of December 1, 2010.
17		(b) The term "employee" does not include the following:
18		(1) members of the State Legislature, and persons
19		electing to become members of the General Assembly
20		Retirement System pursuant to Section 2-105;
21		(2) incumbents of offices normally filled by vote of
22		the people;
23		(3) except as otherwise provided in this Section, any
24		person appointed by the Governor with the advice and
25		consent of the Senate unless that person elects to
26		participate in this system;

SB1814 Enrolled - 314 - LRB101 09785 HLH 54886 b
1		(3.1) any person serving as a commissioner of an ethics
2		commission created under the State Officials and Employees
3		Ethics Act unless that person elects to participate in this
4		system with respect to that service as a commissioner;
5		(3.2) any person serving as a part-time employee in any
6		of the following positions: Legislative Inspector General,
7		Special Legislative Inspector General, employee of the
8		Office of the Legislative Inspector General, Executive
9		Director of the Legislative Ethics Commission, or staff of
10		the Legislative Ethics Commission, regardless of whether
11		he or she is in active service on or after July 8, 2004
12		(the effective date of Public Act 93-685), unless that
13		person elects to participate in this System with respect to
14		that service; in this item (3.2), a "part-time employee" is
15		a person who is not required to work at least 35 hours per
16		week;
17		(3.3) any person who has made an election under Section
18		1-123 and who is serving either as legal counsel in the
19		Office of the Governor or as Chief Deputy Attorney General;
20		(4) except as provided in Section 14-108.2 or
21		14-108.2c, any person who is covered or eligible to be
22		covered by the Teachers' Retirement System of the State of
23		Illinois, the State Universities Retirement System, or the
24		Judges Retirement System of Illinois;
25		(5) an employee of a municipality or any other
26		political subdivision of the State;

SB1814 Enrolled - 315 - LRB101 09785 HLH 54886 b
1		(6) any person who becomes an employee after June 30,
2		1979 as a public service employment program participant
3		under the Federal Comprehensive Employment and Training
4		Act and whose wages or fringe benefits are paid in whole or
5		in part by funds provided under such Act;
6		(7) enrollees of the Illinois Young Adult Conservation
7		Corps program, administered by the Department of Natural
8		Resources, authorized grantee pursuant to Title VIII of the
9		"Comprehensive Employment and Training Act of 1973", 29 USC
10		993, as now or hereafter amended;
11		(8) enrollees and temporary staff of programs
12		administered by the Department of Natural Resources under
13		the Youth Conservation Corps Act of 1970;
14		(9) any person who is a member of any professional
15		licensing or disciplinary board created under an Act
16		administered by the Department of Professional Regulation
17		or a successor agency or created or re-created after the
18		effective date of this amendatory Act of 1997, and who
19		receives per diem compensation rather than a salary,
20		notwithstanding that such per diem compensation is paid by
21		warrant issued pursuant to a payroll voucher; such persons
22		have never been included in the membership of this System,
23		and this amendatory Act of 1987 (P.A. 84-1472) is not
24		intended to effect any change in the status of such
25		persons;
26		(10) any person who is a member of the Illinois Health

SB1814 Enrolled - 316 - LRB101 09785 HLH 54886 b
1		Care Cost Containment Council, and receives per diem
2		compensation rather than a salary, notwithstanding that
3		such per diem compensation is paid by warrant issued
4		pursuant to a payroll voucher; such persons have never been
5		included in the membership of this System, and this
6		amendatory Act of 1987 is not intended to effect any change
7		in the status of such persons;
8		(11) any person who is a member of the Oil and Gas
9		Board created by Section 1.2 of the Illinois Oil and Gas
10		Act, and receives per diem compensation rather than a
11		salary, notwithstanding that such per diem compensation is
12		paid by warrant issued pursuant to a payroll voucher;
13		(12) a person employed by the State Board of Higher
14		Education in a position with the Illinois Century Network
15		as of June 30, 2004, who remains continuously employed
16		after that date by the Department of Central Management
17		Services in a position with the Illinois Century Network
18		and participates in the Article 15 system with respect to
19		that employment;
20		(13) any person who first becomes a member of the Civil
21		Service Commission on or after January 1, 2012;
22		(14) any person, other than the Director of Employment
23		Security, who first becomes a member of the Board of Review
24		of the Department of Employment Security on or after
25		January 1, 2012;
26		(15) any person who first becomes a member of the Civil

SB1814 Enrolled - 317 - LRB101 09785 HLH 54886 b
1		Service Commission on or after January 1, 2012;
2		(16) any person who first becomes a member of the
3		Illinois Liquor Control Commission on or after January 1,
4		2012;
5		(17) any person who first becomes a member of the
6		Secretary of State Merit Commission on or after January 1,
7		2012;
8		(18) any person who first becomes a member of the Human
9		Rights Commission on or after January 1, 2012 unless he or
10		she is eligible to participate in accordance with
11		subsection (d) of this Section;
12		(19) any person who first becomes a member of the State
13		Mining Board on or after January 1, 2012;
14		(20) any person who first becomes a member of the
15		Property Tax Appeal Board on or after January 1, 2012;
16		(21) any person who first becomes a member of the
17		Illinois Racing Board on or after January 1, 2012;
18		(22) any person who first becomes a member of the
19		Department of State Police Merit Board on or after January
20		1, 2012;
21		(23) any person who first becomes a member of the
22		Illinois State Toll Highway Authority on or after January
23		1, 2012; or
24		(24) any person who first becomes a member of the
25		Illinois State Board of Elections on or after January 1,
26		2012.

SB1814 Enrolled - 318 - LRB101 09785 HLH 54886 b
1		(c) An individual who represents or is employed as an
2		officer or employee of a statewide labor organization that
3		represents members of this System may participate in the System
4		and shall be deemed an employee, provided that (1) the
5		individual has previously earned creditable service under this
6		Article, (2) the individual files with the System an
7		irrevocable election to become a participant within 6 months
8		after the effective date of this amendatory Act of the 94th
9		General Assembly, and (3) the individual does not receive
10		credit for that employment under any other provisions of this
11		Code. An employee under this subsection (c) is responsible for
12		paying to the System both (i) employee contributions based on
13		the actual compensation received for service with the labor
14		organization and (ii) employer contributions based on the
15		percentage of payroll certified by the board; all or any part
16		of these contributions may be paid on the employee's behalf or
17		picked up for tax purposes (if authorized under federal law) by
18		the labor organization.
19		A person who is an employee as defined in this subsection
20		(c) may establish service credit for similar employment prior
21		to becoming an employee under this subsection by paying to the
22		System for that employment the contributions specified in this
23		subsection, plus interest at the effective rate from the date
24		of service to the date of payment. However, credit shall not be
25		granted under this subsection (c) for any such prior employment
26		for which the applicant received credit under any other

SB1814 Enrolled - 319 - LRB101 09785 HLH 54886 b
1		provision of this Code or during which the applicant was on a
2		leave of absence.
3		(d) A person appointed as a member of the Human Rights
4		Commission on or after June 1, 2019 may elect to participate in
5		the System and shall be deemed an employee. Service and
6		contributions shall begin on the first payroll period
7		immediately following the employee's election to participate
8		in the System.
9		A person who is an employee as described in this subsection
10		(d) may establish service credit for employment as a Human
11		Rights Commissioner that occurred on or after June 1, 2019 and
12		before establishing service under this subsection by paying to
13		the System for that employment the contributions specified in
14		paragraph (1) of subsection (a) of Section 14-133, plus regular
15		interest from the date of service to the date of payment.
16		(Source: P.A. 96-1490, eff. 1-1-11; 97-609, eff. 1-1-12.)
17		(40 ILCS 5/14-131)
18		Sec. 14-131. Contributions by State.
19		(a) The State shall make contributions to the System by
20		appropriations of amounts which, together with other employer
21		contributions from trust, federal, and other funds, employee
22		contributions, investment income, and other income, will be
23		sufficient to meet the cost of maintaining and administering
24		the System on a 90% funded basis in accordance with actuarial
25		recommendations.

SB1814 Enrolled - 320 - LRB101 09785 HLH 54886 b
1		For the purposes of this Section and Section 14-135.08,
2		references to State contributions refer only to employer
3		contributions and do not include employee contributions that
4		are picked up or otherwise paid by the State or a department on
5		behalf of the employee.
6		(b) The Board shall determine the total amount of State
7		contributions required for each fiscal year on the basis of the
8		actuarial tables and other assumptions adopted by the Board,
9		using the formula in subsection (e).
10		The Board shall also determine a State contribution rate
11		for each fiscal year, expressed as a percentage of payroll,
12		based on the total required State contribution for that fiscal
13		year (less the amount received by the System from
14		appropriations under Section 8.12 of the State Finance Act and
15		Section 1 of the State Pension Funds Continuing Appropriation
16		Act, if any, for the fiscal year ending on the June 30
17		immediately preceding the applicable November 15 certification
18		deadline), the estimated payroll (including all forms of
19		compensation) for personal services rendered by eligible
20		employees, and the recommendations of the actuary.
21		For the purposes of this Section and Section 14.1 of the
22		State Finance Act, the term "eligible employees" includes
23		employees who participate in the System, persons who may elect
24		to participate in the System but have not so elected, persons
25		who are serving a qualifying period that is required for
26		participation, and annuitants employed by a department as

SB1814 Enrolled - 321 - LRB101 09785 HLH 54886 b
1		described in subdivision (a)(1) or (a)(2) of Section 14-111.
2		(c) Contributions shall be made by the several departments
3		for each pay period by warrants drawn by the State Comptroller
4		against their respective funds or appropriations based upon
5		vouchers stating the amount to be so contributed. These amounts
6		shall be based on the full rate certified by the Board under
7		Section 14-135.08 for that fiscal year. From March 5, 2004 (the
8		effective date of Public Act 93-665) through the payment of the
9		final payroll from fiscal year 2004 appropriations, the several
10		departments shall not make contributions for the remainder of
11		fiscal year 2004 but shall instead make payments as required
12		under subsection (a-1) of Section 14.1 of the State Finance
13		Act. The several departments shall resume those contributions
14		at the commencement of fiscal year 2005.
15		(c-1) Notwithstanding subsection (c) of this Section, for
16		fiscal years 2010, 2012, and each fiscal year thereafter 2013,
17		2014, 2015, 2016, 2017, 2018, and 2019 only, contributions by
18		the several departments are not required to be made for General
19		Revenue Funds payrolls processed by the Comptroller. Payrolls
20		paid by the several departments from all other State funds must
21		continue to be processed pursuant to subsection (c) of this
22		Section.
23		(c-2) For State fiscal years 2010, 2012, and each fiscal
24		year thereafter 2013, 2014, 2015, 2016, 2017, 2018, and 2019
25		only, on or as soon as possible after the 15th day of each
26		month, the Board shall submit vouchers for payment of State

SB1814 Enrolled - 322 - LRB101 09785 HLH 54886 b
1		contributions to the System, in a total monthly amount of
2		one-twelfth of the fiscal year General Revenue Fund
3		contribution as certified by the System pursuant to Section
4		14-135.08 of the Illinois Pension Code.
5		(d) If an employee is paid from trust funds or federal
6		funds, the department or other employer shall pay employer
7		contributions from those funds to the System at the certified
8		rate, unless the terms of the trust or the federal-State
9		agreement preclude the use of the funds for that purpose, in
10		which case the required employer contributions shall be paid by
11		the State. From March 5, 2004 (the effective date of Public Act
12		93-665) through the payment of the final payroll from fiscal
13		year 2004 appropriations, the department or other employer
14		shall not pay contributions for the remainder of fiscal year
15		2004 but shall instead make payments as required under
16		subsection (a-1) of Section 14.1 of the State Finance Act. The
17		department or other employer shall resume payment of
18		contributions at the commencement of fiscal year 2005.
19		(e) For State fiscal years 2012 through 2045, the minimum
20		contribution to the System to be made by the State for each
21		fiscal year shall be an amount determined by the System to be
22		sufficient to bring the total assets of the System up to 90% of
23		the total actuarial liabilities of the System by the end of
24		State fiscal year 2045. In making these determinations, the
25		required State contribution shall be calculated each year as a
26		level percentage of payroll over the years remaining to and

SB1814 Enrolled - 323 - LRB101 09785 HLH 54886 b
1		including fiscal year 2045 and shall be determined under the
2		projected unit credit actuarial cost method.
3		A change in an actuarial or investment assumption that
4		increases or decreases the required State contribution and
5		first applies in State fiscal year 2018 or thereafter shall be
6		implemented in equal annual amounts over a 5-year period
7		beginning in the State fiscal year in which the actuarial
8		change first applies to the required State contribution.
9		A change in an actuarial or investment assumption that
10		increases or decreases the required State contribution and
11		first applied to the State contribution in fiscal year 2014,
12		2015, 2016, or 2017 shall be implemented:
13		(i) as already applied in State fiscal years before
14		2018; and
15		(ii) in the portion of the 5-year period beginning in
16		the State fiscal year in which the actuarial change first
17		applied that occurs in State fiscal year 2018 or
18		thereafter, by calculating the change in equal annual
19		amounts over that 5-year period and then implementing it at
20		the resulting annual rate in each of the remaining fiscal
21		years in that 5-year period.
22		For State fiscal years 1996 through 2005, the State
23		contribution to the System, as a percentage of the applicable
24		employee payroll, shall be increased in equal annual increments
25		so that by State fiscal year 2011, the State is contributing at
26		the rate required under this Section; except that (i) for State

SB1814 Enrolled - 324 - LRB101 09785 HLH 54886 b
1		fiscal year 1998, for all purposes of this Code and any other
2		law of this State, the certified percentage of the applicable
3		employee payroll shall be 5.052% for employees earning eligible
4		creditable service under Section 14-110 and 6.500% for all
5		other employees, notwithstanding any contrary certification
6		made under Section 14-135.08 before July 7, 1997 (the effective
7		date of Public Act 90-65), and (ii) in the following specified
8		State fiscal years, the State contribution to the System shall
9		not be less than the following indicated percentages of the
10		applicable employee payroll, even if the indicated percentage
11		will produce a State contribution in excess of the amount
12		otherwise required under this subsection and subsection (a):
13		9.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
14		2002; 10.6% in FY 2003; and 10.8% in FY 2004.
15		Notwithstanding any other provision of this Article, the
16		total required State contribution to the System for State
17		fiscal year 2006 is $203,783,900.
18		Notwithstanding any other provision of this Article, the
19		total required State contribution to the System for State
20		fiscal year 2007 is $344,164,400.
21		For each of State fiscal years 2008 through 2009, the State
22		contribution to the System, as a percentage of the applicable
23		employee payroll, shall be increased in equal annual increments
24		from the required State contribution for State fiscal year
25		2007, so that by State fiscal year 2011, the State is
26		contributing at the rate otherwise required under this Section.

SB1814 Enrolled - 325 - LRB101 09785 HLH 54886 b
1		Notwithstanding any other provision of this Article, the
2		total required State General Revenue Fund contribution for
3		State fiscal year 2010 is $723,703,100 and shall be made from
4		the proceeds of bonds sold in fiscal year 2010 pursuant to
5		Section 7.2 of the General Obligation Bond Act, less (i) the
6		pro rata share of bond sale expenses determined by the System's
7		share of total bond proceeds, (ii) any amounts received from
8		the General Revenue Fund in fiscal year 2010, and (iii) any
9		reduction in bond proceeds due to the issuance of discounted
10		bonds, if applicable.
11		Notwithstanding any other provision of this Article, the
12		total required State General Revenue Fund contribution for
13		State fiscal year 2011 is the amount recertified by the System
14		on or before April 1, 2011 pursuant to Section 14-135.08 and
15		shall be made from the proceeds of bonds sold in fiscal year
16		2011 pursuant to Section 7.2 of the General Obligation Bond
17		Act, less (i) the pro rata share of bond sale expenses
18		determined by the System's share of total bond proceeds, (ii)
19		any amounts received from the General Revenue Fund in fiscal
20		year 2011, and (iii) any reduction in bond proceeds due to the
21		issuance of discounted bonds, if applicable.
22		Beginning in State fiscal year 2046, the minimum State
23		contribution for each fiscal year shall be the amount needed to
24		maintain the total assets of the System at 90% of the total
25		actuarial liabilities of the System.
26		Amounts received by the System pursuant to Section 25 of

SB1814 Enrolled - 326 - LRB101 09785 HLH 54886 b
1		the Budget Stabilization Act or Section 8.12 of the State
2		Finance Act in any fiscal year do not reduce and do not
3		constitute payment of any portion of the minimum State
4		contribution required under this Article in that fiscal year.
5		Such amounts shall not reduce, and shall not be included in the
6		calculation of, the required State contributions under this
7		Article in any future year until the System has reached a
8		funding ratio of at least 90%. A reference in this Article to
9		the "required State contribution" or any substantially similar
10		term does not include or apply to any amounts payable to the
11		System under Section 25 of the Budget Stabilization Act.
12		Notwithstanding any other provision of this Section, the
13		required State contribution for State fiscal year 2005 and for
14		fiscal year 2008 and each fiscal year thereafter, as calculated
15		under this Section and certified under Section 14-135.08, shall
16		not exceed an amount equal to (i) the amount of the required
17		State contribution that would have been calculated under this
18		Section for that fiscal year if the System had not received any
19		payments under subsection (d) of Section 7.2 of the General
20		Obligation Bond Act, minus (ii) the portion of the State's
21		total debt service payments for that fiscal year on the bonds
22		issued in fiscal year 2003 for the purposes of that Section
23		7.2, as determined and certified by the Comptroller, that is
24		the same as the System's portion of the total moneys
25		distributed under subsection (d) of Section 7.2 of the General
26		Obligation Bond Act. In determining this maximum for State

SB1814 Enrolled - 327 - LRB101 09785 HLH 54886 b
1		fiscal years 2008 through 2010, however, the amount referred to
2		in item (i) shall be increased, as a percentage of the
3		applicable employee payroll, in equal increments calculated
4		from the sum of the required State contribution for State
5		fiscal year 2007 plus the applicable portion of the State's
6		total debt service payments for fiscal year 2007 on the bonds
7		issued in fiscal year 2003 for the purposes of Section 7.2 of
8		the General Obligation Bond Act, so that, by State fiscal year
9		2011, the State is contributing at the rate otherwise required
10		under this Section.
11		(f) (Blank). After the submission of all payments for
12		eligible employees from personal services line items in fiscal
13		year 2004 have been made, the Comptroller shall provide to the
14		System a certification of the sum of all fiscal year 2004
15		expenditures for personal services that would have been covered
16		by payments to the System under this Section if the provisions
17		of Public Act 93-665 had not been enacted. Upon receipt of the
18		certification, the System shall determine the amount due to the
19		System based on the full rate certified by the Board under
20		Section 14-135.08 for fiscal year 2004 in order to meet the
21		State's obligation under this Section. The System shall compare
22		this amount due to the amount received by the System in fiscal
23		year 2004 through payments under this Section and under Section
24		6z-61 of the State Finance Act. If the amount due is more than
25		the amount received, the difference shall be termed the "Fiscal
26		Year 2004 Shortfall" for purposes of this Section, and the

SB1814 Enrolled - 328 - LRB101 09785 HLH 54886 b
1		Fiscal Year 2004 Shortfall shall be satisfied under Section 1.2
2		of the State Pension Funds Continuing Appropriation Act. If the
3		amount due is less than the amount received, the difference
4		shall be termed the "Fiscal Year 2004 Overpayment" for purposes
5		of this Section, and the Fiscal Year 2004 Overpayment shall be
6		repaid by the System to the Pension Contribution Fund as soon
7		as practicable after the certification.
8		(g) For purposes of determining the required State
9		contribution to the System, the value of the System's assets
10		shall be equal to the actuarial value of the System's assets,
11		which shall be calculated as follows:
12		As of June 30, 2008, the actuarial value of the System's
13		assets shall be equal to the market value of the assets as of
14		that date. In determining the actuarial value of the System's
15		assets for fiscal years after June 30, 2008, any actuarial
16		gains or losses from investment return incurred in a fiscal
17		year shall be recognized in equal annual amounts over the
18		5-year period following that fiscal year.
19		(h) For purposes of determining the required State
20		contribution to the System for a particular year, the actuarial
21		value of assets shall be assumed to earn a rate of return equal
22		to the System's actuarially assumed rate of return.
23		(i) (Blank). After the submission of all payments for
24		eligible employees from personal services line items paid from
25		the General Revenue Fund in fiscal year 2010 have been made,
26		the Comptroller shall provide to the System a certification of

SB1814 Enrolled - 329 - LRB101 09785 HLH 54886 b
1		the sum of all fiscal year 2010 expenditures for personal
2		services that would have been covered by payments to the System
3		under this Section if the provisions of Public Act 96-45 had
4		not been enacted. Upon receipt of the certification, the System
5		shall determine the amount due to the System based on the full
6		rate certified by the Board under Section 14-135.08 for fiscal
7		year 2010 in order to meet the State's obligation under this
8		Section. The System shall compare this amount due to the amount
9		received by the System in fiscal year 2010 through payments
10		under this Section. If the amount due is more than the amount
11		received, the difference shall be termed the "Fiscal Year 2010
12		Shortfall" for purposes of this Section, and the Fiscal Year
13		2010 Shortfall shall be satisfied under Section 1.2 of the
14		State Pension Funds Continuing Appropriation Act. If the amount
15		due is less than the amount received, the difference shall be
16		termed the "Fiscal Year 2010 Overpayment" for purposes of this
17		Section, and the Fiscal Year 2010 Overpayment shall be repaid
18		by the System to the General Revenue Fund as soon as
19		practicable after the certification.
20		(j) (Blank). After the submission of all payments for
21		eligible employees from personal services line items paid from
22		the General Revenue Fund in fiscal year 2011 have been made,
23		the Comptroller shall provide to the System a certification of
24		the sum of all fiscal year 2011 expenditures for personal
25		services that would have been covered by payments to the System
26		under this Section if the provisions of Public Act 96-1497 had

SB1814 Enrolled - 330 - LRB101 09785 HLH 54886 b
1		not been enacted. Upon receipt of the certification, the System
2		shall determine the amount due to the System based on the full
3		rate certified by the Board under Section 14-135.08 for fiscal
4		year 2011 in order to meet the State's obligation under this
5		Section. The System shall compare this amount due to the amount
6		received by the System in fiscal year 2011 through payments
7		under this Section. If the amount due is more than the amount
8		received, the difference shall be termed the "Fiscal Year 2011
9		Shortfall" for purposes of this Section, and the Fiscal Year
10		2011 Shortfall shall be satisfied under Section 1.2 of the
11		State Pension Funds Continuing Appropriation Act. If the amount
12		due is less than the amount received, the difference shall be
13		termed the "Fiscal Year 2011 Overpayment" for purposes of this
14		Section, and the Fiscal Year 2011 Overpayment shall be repaid
15		by the System to the General Revenue Fund as soon as
16		practicable after the certification.
17		(k) For fiscal year years 2012 and each fiscal year
18		thereafter through 2019 only, after the submission of all
19		payments for eligible employees from personal services line
20		items paid from the General Revenue Fund in the fiscal year
21		have been made, the Comptroller shall provide to the System a
22		certification of the sum of all expenditures in the fiscal year
23		for personal services. Upon receipt of the certification, the
24		System shall determine the amount due to the System based on
25		the full rate certified by the Board under Section 14-135.08
26		for the fiscal year in order to meet the State's obligation

SB1814 Enrolled - 331 - LRB101 09785 HLH 54886 b
1		under this Section. The System shall compare this amount due to
2		the amount received by the System for the fiscal year. If the
3		amount due is more than the amount received, the difference
4		shall be termed the "Prior Fiscal Year Shortfall" for purposes
5		of this Section, and the Prior Fiscal Year Shortfall shall be
6		satisfied under Section 1.2 of the State Pension Funds
7		Continuing Appropriation Act. If the amount due is less than
8		the amount received, the difference shall be termed the "Prior
9		Fiscal Year Overpayment" for purposes of this Section, and the
10		Prior Fiscal Year Overpayment shall be repaid by the System to
11		the General Revenue Fund as soon as practicable after the
12		certification.
13		(Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23,
14		eff. 7-6-17; 100-587, eff. 6-4-18.)
15		(40 ILCS 5/14-147.5)
16		Sec. 14-147.5. Accelerated pension benefit payment in lieu
17		of any pension benefit.
18		(a) As used in this Section:
19		"Eligible person" means a person who:
20		(1) has terminated service;
21		(2) has accrued sufficient service credit to be
22		eligible to receive a retirement annuity under this
23		Article;
24		(3) has not received any retirement annuity under this
25		Article; and

SB1814 Enrolled - 332 - LRB101 09785 HLH 54886 b
1		(4) has not made the election under Section 14-147.6.
2		"Pension benefit" means the benefits under this Article, or
3		Article 1 as it relates to those benefits, including any
4		anticipated annual increases, that an eligible person is
5		entitled to upon attainment of the applicable retirement age.
6		"Pension benefit" also includes applicable survivor's or
7		disability benefits.
8		(b) As soon as practical after June 4, 2018 (the effective
9		date of Public Act 100-587) this amendatory Act of the 100th
10		General Assembly, the System shall calculate, using actuarial
11		tables and other assumptions adopted by the Board, the present
12		value of pension benefits for each eligible person who requests
13		that information and shall offer each eligible person the
14		opportunity to irrevocably elect to receive an amount
15		determined by the System to be equal to 60% of the present
16		value of his or her pension benefits in lieu of receiving any
17		pension benefit. The offer shall specify the dollar amount that
18		the eligible person will receive if he or she so elects and
19		shall expire when a subsequent offer is made to an eligible
20		person. An eligible person is limited to one calculation and
21		offer per calendar year. The System shall make a good faith
22		effort to contact every eligible person to notify him or her of
23		the election.
24		Until June 30, 2024 2021, an eligible person may
25		irrevocably elect to receive an accelerated pension benefit
26		payment in the amount that the System offers under this

SB1814 Enrolled - 333 - LRB101 09785 HLH 54886 b
1		subsection in lieu of receiving any pension benefit. A person
2		who elects to receive an accelerated pension benefit payment
3		under this Section may not elect to proceed under the
4		Retirement Systems Reciprocal Act with respect to service under
5		this Article.
6		(c) A person's creditable service under this Article shall
7		be terminated upon the person's receipt of an accelerated
8		pension benefit payment under this Section, and no other
9		benefit shall be paid under this Article based on the
10		terminated creditable service, including any retirement,
11		survivor, or other benefit; except that to the extent that
12		participation, benefits, or premiums under the State Employees
13		Group Insurance Act of 1971 are based on the amount of service
14		credit, the terminated service credit shall be used for that
15		purpose.
16		(d) If a person who has received an accelerated pension
17		benefit payment under this Section returns to active service
18		under this Article, then:
19		(1) Any benefits under the System earned as a result of
20		that return to active service shall be based solely on the
21		person's creditable service arising from the return to
22		active service.
23		(2) The accelerated pension benefit payment may not be
24		repaid to the System, and the terminated creditable service
25		may not under any circumstances be reinstated.
26		(e) As a condition of receiving an accelerated pension

SB1814 Enrolled - 334 - LRB101 09785 HLH 54886 b
1		benefit payment, the accelerated pension benefit payment must
2		be transferred into a tax qualified retirement plan or account.
3		The accelerated pension benefit payment under this Section may
4		be subject to withholding or payment of applicable taxes, but
5		to the extent permitted by federal law, a person who receives
6		an accelerated pension benefit payment under this Section must
7		direct the System to pay all of that payment as a rollover into
8		another retirement plan or account qualified under the Internal
9		Revenue Code of 1986, as amended.
10		(f) Upon receipt of a member's irrevocable election to
11		receive an accelerated pension benefit payment under this
12		Section, the System shall submit a voucher to the Comptroller
13		for payment of the member's accelerated pension benefit
14		payment. The Comptroller shall transfer the amount of the
15		voucher from the State Pension Obligation Acceleration Bond
16		Fund to the System, and the System shall transfer the amount
17		into the member's eligible retirement plan or qualified
18		account.
19		(g) The Board shall adopt any rules, including emergency
20		rules, necessary to implement this Section.
21		(h) No provision of this Section shall be interpreted in a
22		way that would cause the applicable System to cease to be a
23		qualified plan under the Internal Revenue Code of 1986.
24		(Source: P.A. 100-587, eff. 6-4-18.)
25		(40 ILCS 5/14-147.6)

SB1814 Enrolled - 335 - LRB101 09785 HLH 54886 b
1		Sec. 14-147.6. Accelerated pension benefit payment for a
2		reduction in annual retirement annuity and survivor's annuity
3		increases.
4		(a) As used in this Section:
5		"Accelerated pension benefit payment" means a lump sum
6		payment equal to 70% of the difference of the present value of
7		the automatic annual increases to a Tier 1 member's retirement
8		annuity and survivor's annuity using the formula applicable to
9		the Tier 1 member and the present value of the automatic annual
10		increases to the Tier 1 member's retirement annuity using the
11		formula provided under subsection (b-5) and survivor's annuity
12		using the formula provided under subsection (b-6).
13		"Eligible person" means a person who:
14		(1) is a Tier 1 member;
15		(2) has submitted an application for a retirement
16		annuity under this Article;
17		(3) meets the age and service requirements for
18		receiving a retirement annuity under this Article;
19		(4) has not received any retirement annuity under this
20		Article; and
21		(5) has not made the election under Section 14-147.5.
22		(b) As soon as practical after June 4, 2018 (the effective
23		date of Public Act 100-587) this amendatory Act of the 100th
24		General Assembly and until June 30, 2024 2021, the System shall
25		implement an accelerated pension benefit payment option for
26		eligible persons. Upon the request of an eligible person, the

SB1814 Enrolled - 336 - LRB101 09785 HLH 54886 b
1		System shall calculate, using actuarial tables and other
2		assumptions adopted by the Board, an accelerated pension
3		benefit payment amount and shall offer that eligible person the
4		opportunity to irrevocably elect to have his or her automatic
5		annual increases in retirement annuity calculated in
6		accordance with the formula provided under subsection (b-5) and
7		any increases in survivor's annuity payable to his or her
8		survivor's annuity beneficiary calculated in accordance with
9		the formula provided under subsection (b-6) in exchange for the
10		accelerated pension benefit payment. The election under this
11		subsection must be made before the eligible person receives the
12		first payment of a retirement annuity otherwise payable under
13		this Article.
14		(b-5) Notwithstanding any other provision of law, the
15		retirement annuity of a person who made the election under
16		subsection (b) shall be subject to annual increases on the
17		January 1 occurring either on or after the attainment of age 67
18		or the first anniversary of the annuity start date, whichever
19		is later. Each annual increase shall be calculated at 1.5% of
20		the originally granted retirement annuity.
21		(b-6) Notwithstanding any other provision of law, a
22		survivor's annuity payable to a survivor's annuity beneficiary
23		of a person who made the election under subsection (b) shall be
24		subject to annual increases on the January 1 occurring on or
25		after the first anniversary of the commencement of the annuity.
26		Each annual increase shall be calculated at 1.5% of the

SB1814 Enrolled - 337 - LRB101 09785 HLH 54886 b
1		originally granted survivor's annuity.
2		(c) If a person who has received an accelerated pension
3		benefit payment returns to active service under this Article,
4		then:
5		(1) the calculation of any future automatic annual
6		increase in retirement annuity shall be calculated in
7		accordance with the formula provided under subsection
8		(b-5); and
9		(2) the accelerated pension benefit payment may not be
10		repaid to the System.
11		(d) As a condition of receiving an accelerated pension
12		benefit payment, the accelerated pension benefit payment must
13		be transferred into a tax qualified retirement plan or account.
14		The accelerated pension benefit payment under this Section may
15		be subject to withholding or payment of applicable taxes, but
16		to the extent permitted by federal law, a person who receives
17		an accelerated pension benefit payment under this Section must
18		direct the System to pay all of that payment as a rollover into
19		another retirement plan or account qualified under the Internal
20		Revenue Code of 1986, as amended.
21		(d-5) Upon receipt of a member's irrevocable election to
22		receive an accelerated pension benefit payment under this
23		Section, the System shall submit a voucher to the Comptroller
24		for payment of the member's accelerated pension benefit
25		payment. The Comptroller shall transfer the amount of the
26		voucher to the System, and the System shall transfer the amount

SB1814 Enrolled - 338 - LRB101 09785 HLH 54886 b
1		into a member's eligible retirement plan or qualified account.
2		(e) The Board shall adopt any rules, including emergency
3		rules, necessary to implement this Section.
4		(f) No provision of this Section shall be interpreted in a
5		way that would cause the applicable System to cease to be a
6		qualified plan under the Internal Revenue Code of 1986.
7		(Source: P.A. 100-587, eff. 6-4-18.)
8		(40 ILCS 5/14-152.1)
9		Sec. 14-152.1. Application and expiration of new benefit
10		increases.
11		(a) As used in this Section, "new benefit increase" means
12		an increase in the amount of any benefit provided under this
13		Article, or an expansion of the conditions of eligibility for
14		any benefit under this Article, that results from an amendment
15		to this Code that takes effect after June 1, 2005 (the
16		effective date of Public Act 94-4). "New benefit increase",
17		however, does not include any benefit increase resulting from
18		the changes made to Article 1 or this Article by Public Act
19		96-37, Public Act 100-23, Public Act 100-587, Public Act
20		100-611, or this amendatory Act of the 101st General Assembly
21		or this amendatory Act of the 100th General Assembly.
22		(b) Notwithstanding any other provision of this Code or any
23		subsequent amendment to this Code, every new benefit increase
24		is subject to this Section and shall be deemed to be granted
25		only in conformance with and contingent upon compliance with

SB1814 Enrolled - 339 - LRB101 09785 HLH 54886 b
1		the provisions of this Section.
2		(c) The Public Act enacting a new benefit increase must
3		identify and provide for payment to the System of additional
4		funding at least sufficient to fund the resulting annual
5		increase in cost to the System as it accrues.
6		Every new benefit increase is contingent upon the General
7		Assembly providing the additional funding required under this
8		subsection. The Commission on Government Forecasting and
9		Accountability shall analyze whether adequate additional
10		funding has been provided for the new benefit increase and
11		shall report its analysis to the Public Pension Division of the
12		Department of Insurance. A new benefit increase created by a
13		Public Act that does not include the additional funding
14		required under this subsection is null and void. If the Public
15		Pension Division determines that the additional funding
16		provided for a new benefit increase under this subsection is or
17		has become inadequate, it may so certify to the Governor and
18		the State Comptroller and, in the absence of corrective action
19		by the General Assembly, the new benefit increase shall expire
20		at the end of the fiscal year in which the certification is
21		made.
22		(d) Every new benefit increase shall expire 5 years after
23		its effective date or on such earlier date as may be specified
24		in the language enacting the new benefit increase or provided
25		under subsection (c). This does not prevent the General
26		Assembly from extending or re-creating a new benefit increase

SB1814 Enrolled - 340 - LRB101 09785 HLH 54886 b
1		by law.
2		(e) Except as otherwise provided in the language creating
3		the new benefit increase, a new benefit increase that expires
4		under this Section continues to apply to persons who applied
5		and qualified for the affected benefit while the new benefit
6		increase was in effect and to the affected beneficiaries and
7		alternate payees of such persons, but does not apply to any
8		other person, including without limitation a person who
9		continues in service after the expiration date and did not
10		apply and qualify for the affected benefit while the new
11		benefit increase was in effect.
12		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
13		100-611, eff. 7-20-18; revised 7-25-18.)
14		(40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
15		Sec. 15-155. Employer contributions.
16		(a) The State of Illinois shall make contributions by
17		appropriations of amounts which, together with the other
18		employer contributions from trust, federal, and other funds,
19		employee contributions, income from investments, and other
20		income of this System, will be sufficient to meet the cost of
21		maintaining and administering the System on a 90% funded basis
22		in accordance with actuarial recommendations.
23		The Board shall determine the amount of State contributions
24		required for each fiscal year on the basis of the actuarial
25		tables and other assumptions adopted by the Board and the

SB1814 Enrolled - 341 - LRB101 09785 HLH 54886 b
1		recommendations of the actuary, using the formula in subsection
2		(a-1).
3		(a-1) For State fiscal years 2012 through 2045, the minimum
4		contribution to the System to be made by the State for each
5		fiscal year shall be an amount determined by the System to be
6		sufficient to bring the total assets of the System up to 90% of
7		the total actuarial liabilities of the System by the end of
8		State fiscal year 2045. In making these determinations, the
9		required State contribution shall be calculated each year as a
10		level percentage of payroll over the years remaining to and
11		including fiscal year 2045 and shall be determined under the
12		projected unit credit actuarial cost method.
13		For each of State fiscal years 2018, 2019, and 2020, the
14		State shall make an additional contribution to the System equal
15		to 2% of the total payroll of each employee who is deemed to
16		have elected the benefits under Section 1-161 or who has made
17		the election under subsection (c) of Section 1-161.
18		A change in an actuarial or investment assumption that
19		increases or decreases the required State contribution and
20		first applies in State fiscal year 2018 or thereafter shall be
21		implemented in equal annual amounts over a 5-year period
22		beginning in the State fiscal year in which the actuarial
23		change first applies to the required State contribution.
24		A change in an actuarial or investment assumption that
25		increases or decreases the required State contribution and
26		first applied to the State contribution in fiscal year 2014,

SB1814 Enrolled - 342 - LRB101 09785 HLH 54886 b
1		2015, 2016, or 2017 shall be implemented:
2		(i) as already applied in State fiscal years before
3		2018; and
4		(ii) in the portion of the 5-year period beginning in
5		the State fiscal year in which the actuarial change first
6		applied that occurs in State fiscal year 2018 or
7		thereafter, by calculating the change in equal annual
8		amounts over that 5-year period and then implementing it at
9		the resulting annual rate in each of the remaining fiscal
10		years in that 5-year period.
11		For State fiscal years 1996 through 2005, the State
12		contribution to the System, as a percentage of the applicable
13		employee payroll, shall be increased in equal annual increments
14		so that by State fiscal year 2011, the State is contributing at
15		the rate required under this Section.
16		Notwithstanding any other provision of this Article, the
17		total required State contribution for State fiscal year 2006 is
18		$166,641,900.
19		Notwithstanding any other provision of this Article, the
20		total required State contribution for State fiscal year 2007 is
21		$252,064,100.
22		For each of State fiscal years 2008 through 2009, the State
23		contribution to the System, as a percentage of the applicable
24		employee payroll, shall be increased in equal annual increments
25		from the required State contribution for State fiscal year
26		2007, so that by State fiscal year 2011, the State is

SB1814 Enrolled - 343 - LRB101 09785 HLH 54886 b
1		contributing at the rate otherwise required under this Section.
2		Notwithstanding any other provision of this Article, the
3		total required State contribution for State fiscal year 2010 is
4		$702,514,000 and shall be made from the State Pensions Fund and
5		proceeds of bonds sold in fiscal year 2010 pursuant to Section
6		7.2 of the General Obligation Bond Act, less (i) the pro rata
7		share of bond sale expenses determined by the System's share of
8		total bond proceeds, (ii) any amounts received from the General
9		Revenue Fund in fiscal year 2010, (iii) any reduction in bond
10		proceeds due to the issuance of discounted bonds, if
11		applicable.
12		Notwithstanding any other provision of this Article, the
13		total required State contribution for State fiscal year 2011 is
14		the amount recertified by the System on or before April 1, 2011
15		pursuant to Section 15-165 and shall be made from the State
16		Pensions Fund and proceeds of bonds sold in fiscal year 2011
17		pursuant to Section 7.2 of the General Obligation Bond Act,
18		less (i) the pro rata share of bond sale expenses determined by
19		the System's share of total bond proceeds, (ii) any amounts
20		received from the General Revenue Fund in fiscal year 2011, and
21		(iii) any reduction in bond proceeds due to the issuance of
22		discounted bonds, if applicable.
23		Beginning in State fiscal year 2046, the minimum State
24		contribution for each fiscal year shall be the amount needed to
25		maintain the total assets of the System at 90% of the total
26		actuarial liabilities of the System.

SB1814 Enrolled - 344 - LRB101 09785 HLH 54886 b
1		Amounts received by the System pursuant to Section 25 of
2		the Budget Stabilization Act or Section 8.12 of the State
3		Finance Act in any fiscal year do not reduce and do not
4		constitute payment of any portion of the minimum State
5		contribution required under this Article in that fiscal year.
6		Such amounts shall not reduce, and shall not be included in the
7		calculation of, the required State contributions under this
8		Article in any future year until the System has reached a
9		funding ratio of at least 90%. A reference in this Article to
10		the "required State contribution" or any substantially similar
11		term does not include or apply to any amounts payable to the
12		System under Section 25 of the Budget Stabilization Act.
13		Notwithstanding any other provision of this Section, the
14		required State contribution for State fiscal year 2005 and for
15		fiscal year 2008 and each fiscal year thereafter, as calculated
16		under this Section and certified under Section 15-165, shall
17		not exceed an amount equal to (i) the amount of the required
18		State contribution that would have been calculated under this
19		Section for that fiscal year if the System had not received any
20		payments under subsection (d) of Section 7.2 of the General
21		Obligation Bond Act, minus (ii) the portion of the State's
22		total debt service payments for that fiscal year on the bonds
23		issued in fiscal year 2003 for the purposes of that Section
24		7.2, as determined and certified by the Comptroller, that is
25		the same as the System's portion of the total moneys
26		distributed under subsection (d) of Section 7.2 of the General

SB1814 Enrolled - 345 - LRB101 09785 HLH 54886 b
1		Obligation Bond Act. In determining this maximum for State
2		fiscal years 2008 through 2010, however, the amount referred to
3		in item (i) shall be increased, as a percentage of the
4		applicable employee payroll, in equal increments calculated
5		from the sum of the required State contribution for State
6		fiscal year 2007 plus the applicable portion of the State's
7		total debt service payments for fiscal year 2007 on the bonds
8		issued in fiscal year 2003 for the purposes of Section 7.2 of
9		the General Obligation Bond Act, so that, by State fiscal year
10		2011, the State is contributing at the rate otherwise required
11		under this Section.
12		(a-2) Beginning in fiscal year 2018, each employer under
13		this Article shall pay to the System a required contribution
14		determined as a percentage of projected payroll and sufficient
15		to produce an annual amount equal to:
16		(i) for each of fiscal years 2018, 2019, and 2020, the
17		defined benefit normal cost of the defined benefit plan,
18		less the employee contribution, for each employee of that
19		employer who has elected or who is deemed to have elected
20		the benefits under Section 1-161 or who has made the
21		election under subsection (c) of Section 1-161; for fiscal
22		year 2021 and each fiscal year thereafter, the defined
23		benefit normal cost of the defined benefit plan, less the
24		employee contribution, plus 2%, for each employee of that
25		employer who has elected or who is deemed to have elected
26		the benefits under Section 1-161 or who has made the

SB1814 Enrolled - 346 - LRB101 09785 HLH 54886 b
1		election under subsection (c) of Section 1-161; plus
2		(ii) the amount required for that fiscal year to
3		amortize any unfunded actuarial accrued liability
4		associated with the present value of liabilities
5		attributable to the employer's account under Section
6		15-155.2, determined as a level percentage of payroll over
7		a 30-year rolling amortization period.
8		In determining contributions required under item (i) of
9		this subsection, the System shall determine an aggregate rate
10		for all employers, expressed as a percentage of projected
11		payroll.
12		In determining the contributions required under item (ii)
13		of this subsection, the amount shall be computed by the System
14		on the basis of the actuarial assumptions and tables used in
15		the most recent actuarial valuation of the System that is
16		available at the time of the computation.
17		The contributions required under this subsection (a-2)
18		shall be paid by an employer concurrently with that employer's
19		payroll payment period. The State, as the actual employer of an
20		employee, shall make the required contributions under this
21		subsection.
22		As used in this subsection, "academic year" means the
23		12-month period beginning September 1.
24		(b) If an employee is paid from trust or federal funds, the
25		employer shall pay to the Board contributions from those funds
26		which are sufficient to cover the accruing normal costs on

SB1814 Enrolled - 347 - LRB101 09785 HLH 54886 b
1		behalf of the employee. However, universities having employees
2		who are compensated out of local auxiliary funds, income funds,
3		or service enterprise funds are not required to pay such
4		contributions on behalf of those employees. The local auxiliary
5		funds, income funds, and service enterprise funds of
6		universities shall not be considered trust funds for the
7		purpose of this Article, but funds of alumni associations,
8		foundations, and athletic associations which are affiliated
9		with the universities included as employers under this Article
10		and other employers which do not receive State appropriations
11		are considered to be trust funds for the purpose of this
12		Article.
13		(b-1) The City of Urbana and the City of Champaign shall
14		each make employer contributions to this System for their
15		respective firefighter employees who participate in this
16		System pursuant to subsection (h) of Section 15-107. The rate
17		of contributions to be made by those municipalities shall be
18		determined annually by the Board on the basis of the actuarial
19		assumptions adopted by the Board and the recommendations of the
20		actuary, and shall be expressed as a percentage of salary for
21		each such employee. The Board shall certify the rate to the
22		affected municipalities as soon as may be practical. The
23		employer contributions required under this subsection shall be
24		remitted by the municipality to the System at the same time and
25		in the same manner as employee contributions.
26		(c) Through State fiscal year 1995: The total employer

SB1814 Enrolled - 348 - LRB101 09785 HLH 54886 b
1		contribution shall be apportioned among the various funds of
2		the State and other employers, whether trust, federal, or other
3		funds, in accordance with actuarial procedures approved by the
4		Board. State of Illinois contributions for employers receiving
5		State appropriations for personal services shall be payable
6		from appropriations made to the employers or to the System. The
7		contributions for Class I community colleges covering earnings
8		other than those paid from trust and federal funds, shall be
9		payable solely from appropriations to the Illinois Community
10		College Board or the System for employer contributions.
11		(d) Beginning in State fiscal year 1996, the required State
12		contributions to the System shall be appropriated directly to
13		the System and shall be payable through vouchers issued in
14		accordance with subsection (c) of Section 15-165, except as
15		provided in subsection (g).
16		(e) The State Comptroller shall draw warrants payable to
17		the System upon proper certification by the System or by the
18		employer in accordance with the appropriation laws and this
19		Code.
20		(f) Normal costs under this Section means liability for
21		pensions and other benefits which accrues to the System because
22		of the credits earned for service rendered by the participants
23		during the fiscal year and expenses of administering the
24		System, but shall not include the principal of or any
25		redemption premium or interest on any bonds issued by the Board
26		or any expenses incurred or deposits required in connection

SB1814 Enrolled - 349 - LRB101 09785 HLH 54886 b
1		therewith.
2		(g) If For academic years beginning on or after June 1,
3		2005 and before July 1, 2018 and for earnings paid to a
4		participant under a contract or collective bargaining
5		agreement entered into, amended, or renewed before the
6		effective date of this amendatory Act of the 100th General
7		Assembly, if the amount of a participant's earnings for any
8		academic year used to determine the final rate of earnings,
9		determined on a full-time equivalent basis, exceeds the amount
10		of his or her earnings with the same employer for the previous
11		academic year, determined on a full-time equivalent basis, by
12		more than 6%, the participant's employer shall pay to the
13		System, in addition to all other payments required under this
14		Section and in accordance with guidelines established by the
15		System, the present value of the increase in benefits resulting
16		from the portion of the increase in earnings that is in excess
17		of 6%. This present value shall be computed by the System on
18		the basis of the actuarial assumptions and tables used in the
19		most recent actuarial valuation of the System that is available
20		at the time of the computation. The System may require the
21		employer to provide any pertinent information or
22		documentation.
23		Whenever it determines that a payment is or may be required
24		under this subsection (g), the System shall calculate the
25		amount of the payment and bill the employer for that amount.
26		The bill shall specify the calculations used to determine the

SB1814 Enrolled - 350 - LRB101 09785 HLH 54886 b
1		amount due. If the employer disputes the amount of the bill, it
2		may, within 30 days after receipt of the bill, apply to the
3		System in writing for a recalculation. The application must
4		specify in detail the grounds of the dispute and, if the
5		employer asserts that the calculation is subject to subsection
6		(h) or (i) of this Section or that subsection (g-1) applies,
7		must include an affidavit setting forth and attesting to all
8		facts within the employer's knowledge that are pertinent to the
9		applicability of that subsection. Upon receiving a timely
10		application for recalculation, the System shall review the
11		application and, if appropriate, recalculate the amount due.
12		The employer contributions required under this subsection
13		(g) may be paid in the form of a lump sum within 90 days after
14		receipt of the bill. If the employer contributions are not paid
15		within 90 days after receipt of the bill, then interest will be
16		charged at a rate equal to the System's annual actuarially
17		assumed rate of return on investment compounded annually from
18		the 91st day after receipt of the bill. Payments must be
19		concluded within 3 years after the employer's receipt of the
20		bill.
21		When assessing payment for any amount due under this
22		subsection (g), the System shall include earnings, to the
23		extent not established by a participant under Section 15-113.11
24		or 15-113.12, that would have been paid to the participant had
25		the participant not taken (i) periods of voluntary or
26		involuntary furlough occurring on or after July 1, 2015 and on

SB1814 Enrolled - 351 - LRB101 09785 HLH 54886 b
1		or before June 30, 2017 or (ii) periods of voluntary pay
2		reduction in lieu of furlough occurring on or after July 1,
3		2015 and on or before June 30, 2017. Determining earnings that
4		would have been paid to a participant had the participant not
5		taken periods of voluntary or involuntary furlough or periods
6		of voluntary pay reduction shall be the responsibility of the
7		employer, and shall be reported in a manner prescribed by the
8		System.
9		This subsection (g) does not apply to (1) Tier 2 hybrid
10		plan members and (2) Tier 2 defined benefit members who first
11		participate under this Article on or after the implementation
12		date of the Optional Hybrid Plan.
13		(g-1) (Blank). For academic years beginning on or after
14		July 1, 2018 and for earnings paid to a participant under a
15		contract or collective bargaining agreement entered into,
16		amended, or renewed on or after the effective date of this
17		amendatory Act of the 100th General Assembly, if the amount of
18		a participant's earnings for any academic year used to
19		determine the final rate of earnings, determined on a full-time
20		equivalent basis, exceeds the amount of his or her earnings
21		with the same employer for the previous academic year,
22		determined on a full-time equivalent basis, by more than 3%,
23		then the participant's employer shall pay to the System, in
24		addition to all other payments required under this Section and
25		in accordance with guidelines established by the System, the
26		present value of the increase in benefits resulting from the

SB1814 Enrolled - 352 - LRB101 09785 HLH 54886 b
1		portion of the increase in earnings that is in excess of 3%.
2		This present value shall be computed by the System on the basis
3		of the actuarial assumptions and tables used in the most recent
4		actuarial valuation of the System that is available at the time
5		of the computation. The System may require the employer to
6		provide any pertinent information or documentation.
7		Whenever it determines that a payment is or may be required
8		under this subsection (g-1), the System shall calculate the
9		amount of the payment and bill the employer for that amount.
10		The bill shall specify the calculations used to determine the
11		amount due. If the employer disputes the amount of the bill, it
12		may, within 30 days after receipt of the bill, apply to the
13		System in writing for a recalculation. The application must
14		specify in detail the grounds of the dispute and, if the
15		employer asserts that subsection (g) of this Section applies,
16		must include an affidavit setting forth and attesting to all
17		facts within the employer's knowledge that are pertinent to the
18		applicability of subsection (g). Upon receiving a timely
19		application for recalculation, the System shall review the
20		application and, if appropriate, recalculate the amount due.
21		The employer contributions required under this subsection
22		(g-1) may be paid in the form of a lump sum within 90 days after
23		receipt of the bill. If the employer contributions are not paid
24		within 90 days after receipt of the bill, then interest shall
25		be charged at a rate equal to the System's annual actuarially
26		assumed rate of return on investment compounded annually from

SB1814 Enrolled - 353 - LRB101 09785 HLH 54886 b
1		the 91st day after receipt of the bill. Payments must be
2		concluded within 3 years after the employer's receipt of the
3		bill.
4		This subsection (g-1) does not apply to (1) Tier 2 hybrid
5		plan members and (2) Tier 2 defined benefit members who first
6		participate under this Article on or after the implementation
7		date of the Optional Hybrid Plan.
8		(h) This subsection (h) applies only to payments made or
9		salary increases given on or after June 1, 2005 but before July
10		1, 2011. The changes made by Public Act 94-1057 shall not
11		require the System to refund any payments received before July
12		31, 2006 (the effective date of Public Act 94-1057).
13		When assessing payment for any amount due under subsection
14		(g), the System shall exclude earnings increases paid to
15		participants under contracts or collective bargaining
16		agreements entered into, amended, or renewed before June 1,
17		2005.
18		When assessing payment for any amount due under subsection
19		(g), the System shall exclude earnings increases paid to a
20		participant at a time when the participant is 10 or more years
21		from retirement eligibility under Section 15-135.
22		When assessing payment for any amount due under subsection
23		(g), the System shall exclude earnings increases resulting from
24		overload work, including a contract for summer teaching, or
25		overtime when the employer has certified to the System, and the
26		System has approved the certification, that: (i) in the case of

SB1814 Enrolled - 354 - LRB101 09785 HLH 54886 b
1		overloads (A) the overload work is for the sole purpose of
2		academic instruction in excess of the standard number of
3		instruction hours for a full-time employee occurring during the
4		academic year that the overload is paid and (B) the earnings
5		increases are equal to or less than the rate of pay for
6		academic instruction computed using the participant's current
7		salary rate and work schedule; and (ii) in the case of
8		overtime, the overtime was necessary for the educational
9		mission.
10		When assessing payment for any amount due under subsection
11		(g), the System shall exclude any earnings increase resulting
12		from (i) a promotion for which the employee moves from one
13		classification to a higher classification under the State
14		Universities Civil Service System, (ii) a promotion in academic
15		rank for a tenured or tenure-track faculty position, or (iii) a
16		promotion that the Illinois Community College Board has
17		recommended in accordance with subsection (k) of this Section.
18		These earnings increases shall be excluded only if the
19		promotion is to a position that has existed and been filled by
20		a member for no less than one complete academic year and the
21		earnings increase as a result of the promotion is an increase
22		that results in an amount no greater than the average salary
23		paid for other similar positions.
24		(i) When assessing payment for any amount due under
25		subsection (g), the System shall exclude any salary increase
26		described in subsection (h) of this Section given on or after

SB1814 Enrolled - 355 - LRB101 09785 HLH 54886 b
1		July 1, 2011 but before July 1, 2014 under a contract or
2		collective bargaining agreement entered into, amended, or
3		renewed on or after June 1, 2005 but before July 1, 2011.
4		Notwithstanding any other provision of this Section, any
5		payments made or salary increases given after June 30, 2014
6		shall be used in assessing payment for any amount due under
7		subsection (g) of this Section.
8		(j) The System shall prepare a report and file copies of
9		the report with the Governor and the General Assembly by
10		January 1, 2007 that contains all of the following information:
11		(1) The number of recalculations required by the
12		changes made to this Section by Public Act 94-1057 for each
13		employer.
14		(2) The dollar amount by which each employer's
15		contribution to the System was changed due to
16		recalculations required by Public Act 94-1057.
17		(3) The total amount the System received from each
18		employer as a result of the changes made to this Section by
19		Public Act 94-4.
20		(4) The increase in the required State contribution
21		resulting from the changes made to this Section by Public
22		Act 94-1057.
23		(j-5) For State fiscal years beginning on or after July 1,
24		2017, if the amount of a participant's earnings for any State
25		fiscal year exceeds the amount of the salary set by law for the
26		Governor that is in effect on July 1 of that fiscal year, the

SB1814 Enrolled - 356 - LRB101 09785 HLH 54886 b
1		participant's employer shall pay to the System, in addition to
2		all other payments required under this Section and in
3		accordance with guidelines established by the System, an amount
4		determined by the System to be equal to the employer normal
5		cost, as established by the System and expressed as a total
6		percentage of payroll, multiplied by the amount of earnings in
7		excess of the amount of the salary set by law for the Governor.
8		This amount shall be computed by the System on the basis of the
9		actuarial assumptions and tables used in the most recent
10		actuarial valuation of the System that is available at the time
11		of the computation. The System may require the employer to
12		provide any pertinent information or documentation.
13		Whenever it determines that a payment is or may be required
14		under this subsection, the System shall calculate the amount of
15		the payment and bill the employer for that amount. The bill
16		shall specify the calculation used to determine the amount due.
17		If the employer disputes the amount of the bill, it may, within
18		30 days after receipt of the bill, apply to the System in
19		writing for a recalculation. The application must specify in
20		detail the grounds of the dispute. Upon receiving a timely
21		application for recalculation, the System shall review the
22		application and, if appropriate, recalculate the amount due.
23		The employer contributions required under this subsection
24		may be paid in the form of a lump sum within 90 days after
25		issuance of the bill. If the employer contributions are not
26		paid within 90 days after issuance of the bill, then interest

SB1814 Enrolled - 357 - LRB101 09785 HLH 54886 b
1		will be charged at a rate equal to the System's annual
2		actuarially assumed rate of return on investment compounded
3		annually from the 91st day after issuance of the bill. All
4		payments must be received within 3 years after issuance of the
5		bill. If the employer fails to make complete payment, including
6		applicable interest, within 3 years, then the System may, after
7		giving notice to the employer, certify the delinquent amount to
8		the State Comptroller, and the Comptroller shall thereupon
9		deduct the certified delinquent amount from State funds payable
10		to the employer and pay them instead to the System.
11		This subsection (j-5) does not apply to a participant's
12		earnings to the extent an employer pays the employer normal
13		cost of such earnings.
14		The changes made to this subsection (j-5) by Public Act
15		100-624 this amendatory Act of the 100th General Assembly are
16		intended to apply retroactively to July 6, 2017 (the effective
17		date of Public Act 100-23).
18		(k) The Illinois Community College Board shall adopt rules
19		for recommending lists of promotional positions submitted to
20		the Board by community colleges and for reviewing the
21		promotional lists on an annual basis. When recommending
22		promotional lists, the Board shall consider the similarity of
23		the positions submitted to those positions recognized for State
24		universities by the State Universities Civil Service System.
25		The Illinois Community College Board shall file a copy of its
26		findings with the System. The System shall consider the

SB1814 Enrolled - 358 - LRB101 09785 HLH 54886 b
1		findings of the Illinois Community College Board when making
2		determinations under this Section. The System shall not exclude
3		any earnings increases resulting from a promotion when the
4		promotion was not submitted by a community college. Nothing in
5		this subsection (k) shall require any community college to
6		submit any information to the Community College Board.
7		(l) For purposes of determining the required State
8		contribution to the System, the value of the System's assets
9		shall be equal to the actuarial value of the System's assets,
10		which shall be calculated as follows:
11		As of June 30, 2008, the actuarial value of the System's
12		assets shall be equal to the market value of the assets as of
13		that date. In determining the actuarial value of the System's
14		assets for fiscal years after June 30, 2008, any actuarial
15		gains or losses from investment return incurred in a fiscal
16		year shall be recognized in equal annual amounts over the
17		5-year period following that fiscal year.
18		(m) For purposes of determining the required State
19		contribution to the system for a particular year, the actuarial
20		value of assets shall be assumed to earn a rate of return equal
21		to the system's actuarially assumed rate of return.
22		(Source: P.A. 99-897, eff. 1-1-17; 100-23, eff. 7-6-17;
23		100-587, eff. 6-4-18; 100-624, eff. 7-20-18; revised 7-30-18.)
24		(40 ILCS 5/15-185.5)
25		Sec. 15-185.5. Accelerated pension benefit payment in lieu

SB1814 Enrolled - 359 - LRB101 09785 HLH 54886 b
1		of any pension benefit.
2		(a) As used in this Section:
3		"Eligible person" means a person who:
4		(1) has terminated service;
5		(2) has accrued sufficient service credit to be
6		eligible to receive a retirement annuity under this
7		Article;
8		(3) has not received any retirement annuity under this
9		Article;
10		(4) has not made the election under Section 15-185.6;
11		and
12		(5) is not a participant in the self-managed plan under
13		Section 15-158.2.
14		"Implementation date" means the earliest date upon which
15		the Board authorizes eligible persons to begin irrevocably
16		electing the accelerated pension benefit payment option under
17		this Section. The Board shall endeavor to make such
18		participation available as soon as possible after June 4, 2018
19		(the effective date of Public Act 100-587) this amendatory Act
20		of the 100th General Assembly and shall establish an
21		implementation date by Board resolution.
22		"Pension benefit" means the benefits under this Article, or
23		Article 1 as it relates to those benefits, including any
24		anticipated annual increases, that an eligible person is
25		entitled to upon attainment of the applicable retirement age.
26		"Pension benefit" also includes applicable survivors benefits,

SB1814 Enrolled - 360 - LRB101 09785 HLH 54886 b
1		disability benefits, or disability retirement annuity
2		benefits.
3		(b) Beginning on the implementation date, the System shall
4		offer each eligible person the opportunity to irrevocably elect
5		to receive an amount determined by the System to be equal to
6		60% of the present value of his or her pension benefits in lieu
7		of receiving any pension benefit. The System shall calculate,
8		using actuarial tables and other assumptions adopted by the
9		Board, the present value of pension benefits for each eligible
10		person upon his or her request in writing to the System. The
11		System shall not perform more than one calculation per eligible
12		member in a State fiscal year. The offer shall specify the
13		dollar amount that the eligible person will receive if he or
14		she so elects and shall expire when a subsequent offer is made
15		to an eligible person. The System shall make a good faith
16		effort to contact every eligible person to notify him or her of
17		the election.
18		Beginning on the implementation date and until June 30,
19		2024 2021, an eligible person may irrevocably elect to receive
20		an accelerated pension benefit payment in the amount that the
21		System offers under this subsection in lieu of receiving any
22		pension benefit. A person who elects to receive an accelerated
23		pension benefit payment under this Section may not elect to
24		proceed under the Retirement Systems Reciprocal Act with
25		respect to service under this Article.
26		(c) Upon payment of an accelerated pension benefit payment

SB1814 Enrolled - 361 - LRB101 09785 HLH 54886 b
1		under this Section, the person forfeits all accrued rights and
2		credits in the System and no other benefit shall be paid under
3		this Article based on those forfeited rights and credits,
4		including any retirement, survivor, or other benefit; except
5		that to the extent that participation, benefits, or premiums
6		under the State Employees Group Insurance Act of 1971 are based
7		on the amount of service credit, the terminated service credit
8		shall be used for that purpose.
9		(d) If a person who has received an accelerated pension
10		benefit payment under this Section returns to participation
11		under this Article, any benefits under the System earned as a
12		result of that return to participation shall be based solely on
13		the person's credits and creditable service arising from the
14		return to participation. Upon return to participation, the
15		person shall be considered a new employee subject to all the
16		qualifying conditions for participation and eligibility for
17		benefits applicable to new employees.
18		(d-5) The accelerated pension benefit payment may not be
19		repaid to the System, and the forfeited rights and credits may
20		not under any circumstances be reinstated.
21		(e) As a condition of receiving an accelerated pension
22		benefit payment, the accelerated pension benefit payment must
23		be deposited into a tax qualified retirement plan or account
24		identified by the eligible person at the time of the election.
25		The accelerated pension benefit payment under this Section may
26		be subject to withholding or payment of applicable taxes, but

SB1814 Enrolled - 362 - LRB101 09785 HLH 54886 b
1		to the extent permitted by federal law, a person who receives
2		an accelerated pension benefit payment under this Section must
3		direct the System to pay all of that payment as a rollover into
4		another retirement plan or account qualified under the Internal
5		Revenue Code of 1986, as amended.
6		(f) The System shall submit vouchers to the State
7		Comptroller for the payment of accelerated pension benefit
8		payments under this Section. The State Comptroller shall pay
9		the amounts of the vouchers from the State Pension Obligation
10		Acceleration Bond Fund to the System, and the System shall
11		deposit the amounts into the applicable tax qualified plans or
12		accounts.
13		(g) The Board shall adopt any rules, including emergency
14		rules, necessary to implement this Section.
15		(h) No provision of this Section shall be interpreted in a
16		way that would cause the System to cease to be a qualified plan
17		under the Internal Revenue Code of 1986.
18		(Source: P.A. 100-587, eff. 6-4-18.)
19		(40 ILCS 5/15-185.6)
20		Sec. 15-185.6. Accelerated pension benefit payment for a
21		reduction in an annual increase to a retirement annuity and an
22		annuity benefit payable as a result of death.
23		(a) As used in this Section:
24		"Accelerated pension benefit payment" means a lump sum
25		payment equal to 70% of the difference of: (i) the present

SB1814 Enrolled - 363 - LRB101 09785 HLH 54886 b
1		value of the automatic annual increases to a Tier 1 member's
2		retirement annuity, including any increases to any annuity
3		benefit payable as a result of his or her death, using the
4		formula applicable to the Tier 1 member; and (ii) the present
5		value of the automatic annual increases to the Tier 1 member's
6		retirement annuity, including any increases to any annuity
7		benefit payable as a result of his or her death, using the
8		formula provided under subsection (b-5).
9		"Eligible person" means a person who:
10		(1) is a Tier 1 member;
11		(2) has submitted an application for a retirement
12		annuity under this Article;
13		(3) meets the age and service requirements for
14		receiving a retirement annuity under this Article;
15		(4) has not received any retirement annuity under this
16		Article;
17		(5) has not made the election under Section 15-185.5;
18		and
19		(6) is not a participant in the self-managed plan under
20		Section 15-158.2.
21		"Implementation date" means the earliest date upon which
22		the Board authorizes eligible persons to begin irrevocably
23		electing the accelerated pension benefit payment option under
24		this Section. The Board shall endeavor to make such
25		participation available as soon as possible after June 4, 2018
26		(the effective date of Public Act 100-587) this amendatory Act

SB1814 Enrolled - 364 - LRB101 09785 HLH 54886 b
1		of the 100th General Assembly and shall establish an
2		implementation date by Board resolution.
3		(b) Beginning on the implementation date and until June 30,
4		2024 2021, the System shall implement an accelerated pension
5		benefit payment option for eligible persons. The System shall
6		calculate, using actuarial tables and other assumptions
7		adopted by the Board, an accelerated pension benefit payment
8		amount for an eligible person upon his or her request in
9		writing to the System and shall offer that eligible person the
10		opportunity to irrevocably elect to have his or her automatic
11		annual increases in retirement annuity and any annuity benefit
12		payable as a result of his or her death calculated in
13		accordance with the formula provided in subsection (b-5) in
14		exchange for the accelerated pension benefit payment. The
15		System shall not perform more than one calculation under this
16		Section per eligible person in a State fiscal year. The
17		election under this subsection must be made before any
18		retirement annuity is paid to the eligible person, and the
19		eligible survivor, spouse, or contingent annuitant, as
20		applicable, must consent to the election under this subsection.
21		(b-5) Notwithstanding any other provision of law, the
22		retirement annuity of a person who made the election under
23		subsection (b) shall be increased annually beginning on the
24		January 1 occurring either on or after the attainment of age 67
25		or the first anniversary of the annuity start date, whichever
26		is later, and any annuity benefit payable as a result of his or

SB1814 Enrolled - 365 - LRB101 09785 HLH 54886 b
1		her death shall be increased annually beginning on: (1) the
2		January 1 occurring on or after the commencement of the annuity
3		if the deceased Tier 1 member died while receiving a retirement
4		annuity; or (2) the January 1 occurring after the first
5		anniversary of the commencement of the benefit. Each annual
6		increase shall be calculated at 1.5% of the originally granted
7		retirement annuity or annuity benefit payable as a result of
8		the Tier 1 member's death.
9		(c) If an annuitant who has received an accelerated pension
10		benefit payment returns to participation under this Article,
11		the calculation of any future automatic annual increase in
12		retirement annuity under subsection (c) of Section 15-139 shall
13		be calculated in accordance with the formula provided in
14		subsection (b-5).
15		(c-5) The accelerated pension benefit payment may not be
16		repaid to the System.
17		(d) As a condition of receiving an accelerated pension
18		benefit payment, the accelerated pension benefit payment must
19		be deposited into a tax qualified retirement plan or account
20		identified by the eligible person at the time of election. The
21		accelerated pension benefit payment under this Section may be
22		subject to withholding or payment of applicable taxes, but to
23		the extent permitted by federal law, a person who receives an
24		accelerated pension benefit payment under this Section must
25		direct the System to pay all of that payment as a rollover into
26		another retirement plan or account qualified under the Internal

SB1814 Enrolled - 366 - LRB101 09785 HLH 54886 b
1		Revenue Code of 1986, as amended.
2		(d-5) The System shall submit vouchers to the State
3		Comptroller for the payment of accelerated pension benefit
4		payments under this Section. The State Comptroller shall pay
5		the amounts of the vouchers from the State Pension Obligation
6		Acceleration Bond Fund to the System, and the System shall
7		deposit the amounts into the applicable tax qualified plans or
8		accounts.
9		(e) The Board shall adopt any rules, including emergency
10		rules, necessary to implement this Section.
11		(f) No provision of this Section shall be interpreted in a
12		way that would cause the System to cease to be a qualified plan
13		under the Internal Revenue Code of 1986.
14		(Source: P.A. 100-587, eff. 6-4-18.)
15		(40 ILCS 5/15-198)
16		Sec. 15-198. Application and expiration of new benefit
17		increases.
18		(a) As used in this Section, "new benefit increase" means
19		an increase in the amount of any benefit provided under this
20		Article, or an expansion of the conditions of eligibility for
21		any benefit under this Article, that results from an amendment
22		to this Code that takes effect after the effective date of this
23		amendatory Act of the 94th General Assembly. "New benefit
24		increase", however, does not include any benefit increase
25		resulting from the changes made to Article 1 or this Article by

SB1814 Enrolled - 367 - LRB101 09785 HLH 54886 b
1		Public Act 100-23, Public Act 100-587, Public Act 100-769, or
2		this amendatory Act of the 101st General Assembly or this
3		amendatory Act of the 100th General Assembly.
4		(b) Notwithstanding any other provision of this Code or any
5		subsequent amendment to this Code, every new benefit increase
6		is subject to this Section and shall be deemed to be granted
7		only in conformance with and contingent upon compliance with
8		the provisions of this Section.
9		(c) The Public Act enacting a new benefit increase must
10		identify and provide for payment to the System of additional
11		funding at least sufficient to fund the resulting annual
12		increase in cost to the System as it accrues.
13		Every new benefit increase is contingent upon the General
14		Assembly providing the additional funding required under this
15		subsection. The Commission on Government Forecasting and
16		Accountability shall analyze whether adequate additional
17		funding has been provided for the new benefit increase and
18		shall report its analysis to the Public Pension Division of the
19		Department of Insurance. A new benefit increase created by a
20		Public Act that does not include the additional funding
21		required under this subsection is null and void. If the Public
22		Pension Division determines that the additional funding
23		provided for a new benefit increase under this subsection is or
24		has become inadequate, it may so certify to the Governor and
25		the State Comptroller and, in the absence of corrective action
26		by the General Assembly, the new benefit increase shall expire

SB1814 Enrolled - 368 - LRB101 09785 HLH 54886 b
1		at the end of the fiscal year in which the certification is
2		made.
3		(d) Every new benefit increase shall expire 5 years after
4		its effective date or on such earlier date as may be specified
5		in the language enacting the new benefit increase or provided
6		under subsection (c). This does not prevent the General
7		Assembly from extending or re-creating a new benefit increase
8		by law.
9		(e) Except as otherwise provided in the language creating
10		the new benefit increase, a new benefit increase that expires
11		under this Section continues to apply to persons who applied
12		and qualified for the affected benefit while the new benefit
13		increase was in effect and to the affected beneficiaries and
14		alternate payees of such persons, but does not apply to any
15		other person, including without limitation a person who
16		continues in service after the expiration date and did not
17		apply and qualify for the affected benefit while the new
18		benefit increase was in effect.
19		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
20		100-769, eff. 8-10-18; revised 9-26-18.)
21		(40 ILCS 5/16-158) (from Ch. 108 1/2, par. 16-158)
22		Sec. 16-158. Contributions by State and other employing
23		units.
24		(a) The State shall make contributions to the System by
25		means of appropriations from the Common School Fund and other

SB1814 Enrolled - 369 - LRB101 09785 HLH 54886 b
1		State funds of amounts which, together with other employer
2		contributions, employee contributions, investment income, and
3		other income, will be sufficient to meet the cost of
4		maintaining and administering the System on a 90% funded basis
5		in accordance with actuarial recommendations.
6		The Board shall determine the amount of State contributions
7		required for each fiscal year on the basis of the actuarial
8		tables and other assumptions adopted by the Board and the
9		recommendations of the actuary, using the formula in subsection
10		(b-3).
11		(a-1) Annually, on or before November 15 until November 15,
12		2011, the Board shall certify to the Governor the amount of the
13		required State contribution for the coming fiscal year. The
14		certification under this subsection (a-1) shall include a copy
15		of the actuarial recommendations upon which it is based and
16		shall specifically identify the System's projected State
17		normal cost for that fiscal year.
18		On or before May 1, 2004, the Board shall recalculate and
19		recertify to the Governor the amount of the required State
20		contribution to the System for State fiscal year 2005, taking
21		into account the amounts appropriated to and received by the
22		System under subsection (d) of Section 7.2 of the General
23		Obligation Bond Act.
24		On or before July 1, 2005, the Board shall recalculate and
25		recertify to the Governor the amount of the required State
26		contribution to the System for State fiscal year 2006, taking

SB1814 Enrolled - 370 - LRB101 09785 HLH 54886 b
1		into account the changes in required State contributions made
2		by Public Act 94-4.
3		On or before April 1, 2011, the Board shall recalculate and
4		recertify to the Governor the amount of the required State
5		contribution to the System for State fiscal year 2011, applying
6		the changes made by Public Act 96-889 to the System's assets
7		and liabilities as of June 30, 2009 as though Public Act 96-889
8		was approved on that date.
9		(a-5) On or before November 1 of each year, beginning
10		November 1, 2012, the Board shall submit to the State Actuary,
11		the Governor, and the General Assembly a proposed certification
12		of the amount of the required State contribution to the System
13		for the next fiscal year, along with all of the actuarial
14		assumptions, calculations, and data upon which that proposed
15		certification is based. On or before January 1 of each year,
16		beginning January 1, 2013, the State Actuary shall issue a
17		preliminary report concerning the proposed certification and
18		identifying, if necessary, recommended changes in actuarial
19		assumptions that the Board must consider before finalizing its
20		certification of the required State contributions. On or before
21		January 15, 2013 and each January 15 thereafter, the Board
22		shall certify to the Governor and the General Assembly the
23		amount of the required State contribution for the next fiscal
24		year. The Board's certification must note any deviations from
25		the State Actuary's recommended changes, the reason or reasons
26		for not following the State Actuary's recommended changes, and

SB1814 Enrolled - 371 - LRB101 09785 HLH 54886 b
1		the fiscal impact of not following the State Actuary's
2		recommended changes on the required State contribution.
3		(a-10) By November 1, 2017, the Board shall recalculate and
4		recertify to the State Actuary, the Governor, and the General
5		Assembly the amount of the State contribution to the System for
6		State fiscal year 2018, taking into account the changes in
7		required State contributions made by Public Act 100-23. The
8		State Actuary shall review the assumptions and valuations
9		underlying the Board's revised certification and issue a
10		preliminary report concerning the proposed recertification and
11		identifying, if necessary, recommended changes in actuarial
12		assumptions that the Board must consider before finalizing its
13		certification of the required State contributions. The Board's
14		final certification must note any deviations from the State
15		Actuary's recommended changes, the reason or reasons for not
16		following the State Actuary's recommended changes, and the
17		fiscal impact of not following the State Actuary's recommended
18		changes on the required State contribution.
19		(a-15) On or after June 15, 2019, but no later than June
20		30, 2019, the Board shall recalculate and recertify to the
21		Governor and the General Assembly the amount of the State
22		contribution to the System for State fiscal year 2019, taking
23		into account the changes in required State contributions made
24		by Public Act 100-587 this amendatory Act of the 100th General
25		Assembly. The recalculation shall be made using assumptions
26		adopted by the Board for the original fiscal year 2019

SB1814 Enrolled - 372 - LRB101 09785 HLH 54886 b
1		certification. The monthly voucher for the 12th month of fiscal
2		year 2019 shall be paid by the Comptroller after the
3		recertification required pursuant to this subsection is
4		submitted to the Governor, Comptroller, and General Assembly.
5		The recertification submitted to the General Assembly shall be
6		filed with the Clerk of the House of Representatives and the
7		Secretary of the Senate in electronic form only, in the manner
8		that the Clerk and the Secretary shall direct.
9		(b) Through State fiscal year 1995, the State contributions
10		shall be paid to the System in accordance with Section 18-7 of
11		the School Code.
12		(b-1) Beginning in State fiscal year 1996, on the 15th day
13		of each month, or as soon thereafter as may be practicable, the
14		Board shall submit vouchers for payment of State contributions
15		to the System, in a total monthly amount of one-twelfth of the
16		required annual State contribution certified under subsection
17		(a-1). From March 5, 2004 (the effective date of Public Act
18		93-665) through June 30, 2004, the Board shall not submit
19		vouchers for the remainder of fiscal year 2004 in excess of the
20		fiscal year 2004 certified contribution amount determined
21		under this Section after taking into consideration the transfer
22		to the System under subsection (a) of Section 6z-61 of the
23		State Finance Act. These vouchers shall be paid by the State
24		Comptroller and Treasurer by warrants drawn on the funds
25		appropriated to the System for that fiscal year.
26		If in any month the amount remaining unexpended from all

SB1814 Enrolled - 373 - LRB101 09785 HLH 54886 b
1		other appropriations to the System for the applicable fiscal
2		year (including the appropriations to the System under Section
3		8.12 of the State Finance Act and Section 1 of the State
4		Pension Funds Continuing Appropriation Act) is less than the
5		amount lawfully vouchered under this subsection, the
6		difference shall be paid from the Common School Fund under the
7		continuing appropriation authority provided in Section 1.1 of
8		the State Pension Funds Continuing Appropriation Act.
9		(b-2) Allocations from the Common School Fund apportioned
10		to school districts not coming under this System shall not be
11		diminished or affected by the provisions of this Article.
12		(b-3) For State fiscal years 2012 through 2045, the minimum
13		contribution to the System to be made by the State for each
14		fiscal year shall be an amount determined by the System to be
15		sufficient to bring the total assets of the System up to 90% of
16		the total actuarial liabilities of the System by the end of
17		State fiscal year 2045. In making these determinations, the
18		required State contribution shall be calculated each year as a
19		level percentage of payroll over the years remaining to and
20		including fiscal year 2045 and shall be determined under the
21		projected unit credit actuarial cost method.
22		For each of State fiscal years 2018, 2019, and 2020, the
23		State shall make an additional contribution to the System equal
24		to 2% of the total payroll of each employee who is deemed to
25		have elected the benefits under Section 1-161 or who has made
26		the election under subsection (c) of Section 1-161.

SB1814 Enrolled - 374 - LRB101 09785 HLH 54886 b
1		A change in an actuarial or investment assumption that
2		increases or decreases the required State contribution and
3		first applies in State fiscal year 2018 or thereafter shall be
4		implemented in equal annual amounts over a 5-year period
5		beginning in the State fiscal year in which the actuarial
6		change first applies to the required State contribution.
7		A change in an actuarial or investment assumption that
8		increases or decreases the required State contribution and
9		first applied to the State contribution in fiscal year 2014,
10		2015, 2016, or 2017 shall be implemented:
11		(i) as already applied in State fiscal years before
12		2018; and
13		(ii) in the portion of the 5-year period beginning in
14		the State fiscal year in which the actuarial change first
15		applied that occurs in State fiscal year 2018 or
16		thereafter, by calculating the change in equal annual
17		amounts over that 5-year period and then implementing it at
18		the resulting annual rate in each of the remaining fiscal
19		years in that 5-year period.
20		For State fiscal years 1996 through 2005, the State
21		contribution to the System, as a percentage of the applicable
22		employee payroll, shall be increased in equal annual increments
23		so that by State fiscal year 2011, the State is contributing at
24		the rate required under this Section; except that in the
25		following specified State fiscal years, the State contribution
26		to the System shall not be less than the following indicated

SB1814 Enrolled - 375 - LRB101 09785 HLH 54886 b
1		percentages of the applicable employee payroll, even if the
2		indicated percentage will produce a State contribution in
3		excess of the amount otherwise required under this subsection
4		and subsection (a), and notwithstanding any contrary
5		certification made under subsection (a-1) before May 27, 1998
6		(the effective date of Public Act 90-582): 10.02% in FY 1999;
7		10.77% in FY 2000; 11.47% in FY 2001; 12.16% in FY 2002; 12.86%
8		in FY 2003; and 13.56% in FY 2004.
9		Notwithstanding any other provision of this Article, the
10		total required State contribution for State fiscal year 2006 is
11		$534,627,700.
12		Notwithstanding any other provision of this Article, the
13		total required State contribution for State fiscal year 2007 is
14		$738,014,500.
15		For each of State fiscal years 2008 through 2009, the State
16		contribution to the System, as a percentage of the applicable
17		employee payroll, shall be increased in equal annual increments
18		from the required State contribution for State fiscal year
19		2007, so that by State fiscal year 2011, the State is
20		contributing at the rate otherwise required under this Section.
21		Notwithstanding any other provision of this Article, the
22		total required State contribution for State fiscal year 2010 is
23		$2,089,268,000 and shall be made from the proceeds of bonds
24		sold in fiscal year 2010 pursuant to Section 7.2 of the General
25		Obligation Bond Act, less (i) the pro rata share of bond sale
26		expenses determined by the System's share of total bond

SB1814 Enrolled - 376 - LRB101 09785 HLH 54886 b
1		proceeds, (ii) any amounts received from the Common School Fund
2		in fiscal year 2010, and (iii) any reduction in bond proceeds
3		due to the issuance of discounted bonds, if applicable.
4		Notwithstanding any other provision of this Article, the
5		total required State contribution for State fiscal year 2011 is
6		the amount recertified by the System on or before April 1, 2011
7		pursuant to subsection (a-1) of this Section and shall be made
8		from the proceeds of bonds sold in fiscal year 2011 pursuant to
9		Section 7.2 of the General Obligation Bond Act, less (i) the
10		pro rata share of bond sale expenses determined by the System's
11		share of total bond proceeds, (ii) any amounts received from
12		the Common School Fund in fiscal year 2011, and (iii) any
13		reduction in bond proceeds due to the issuance of discounted
14		bonds, if applicable. This amount shall include, in addition to
15		the amount certified by the System, an amount necessary to meet
16		employer contributions required by the State as an employer
17		under paragraph (e) of this Section, which may also be used by
18		the System for contributions required by paragraph (a) of
19		Section 16-127.
20		Beginning in State fiscal year 2046, the minimum State
21		contribution for each fiscal year shall be the amount needed to
22		maintain the total assets of the System at 90% of the total
23		actuarial liabilities of the System.
24		Amounts received by the System pursuant to Section 25 of
25		the Budget Stabilization Act or Section 8.12 of the State
26		Finance Act in any fiscal year do not reduce and do not

SB1814 Enrolled - 377 - LRB101 09785 HLH 54886 b
1		constitute payment of any portion of the minimum State
2		contribution required under this Article in that fiscal year.
3		Such amounts shall not reduce, and shall not be included in the
4		calculation of, the required State contributions under this
5		Article in any future year until the System has reached a
6		funding ratio of at least 90%. A reference in this Article to
7		the "required State contribution" or any substantially similar
8		term does not include or apply to any amounts payable to the
9		System under Section 25 of the Budget Stabilization Act.
10		Notwithstanding any other provision of this Section, the
11		required State contribution for State fiscal year 2005 and for
12		fiscal year 2008 and each fiscal year thereafter, as calculated
13		under this Section and certified under subsection (a-1), shall
14		not exceed an amount equal to (i) the amount of the required
15		State contribution that would have been calculated under this
16		Section for that fiscal year if the System had not received any
17		payments under subsection (d) of Section 7.2 of the General
18		Obligation Bond Act, minus (ii) the portion of the State's
19		total debt service payments for that fiscal year on the bonds
20		issued in fiscal year 2003 for the purposes of that Section
21		7.2, as determined and certified by the Comptroller, that is
22		the same as the System's portion of the total moneys
23		distributed under subsection (d) of Section 7.2 of the General
24		Obligation Bond Act. In determining this maximum for State
25		fiscal years 2008 through 2010, however, the amount referred to
26		in item (i) shall be increased, as a percentage of the

SB1814 Enrolled - 378 - LRB101 09785 HLH 54886 b
1		applicable employee payroll, in equal increments calculated
2		from the sum of the required State contribution for State
3		fiscal year 2007 plus the applicable portion of the State's
4		total debt service payments for fiscal year 2007 on the bonds
5		issued in fiscal year 2003 for the purposes of Section 7.2 of
6		the General Obligation Bond Act, so that, by State fiscal year
7		2011, the State is contributing at the rate otherwise required
8		under this Section.
9		(b-4) Beginning in fiscal year 2018, each employer under
10		this Article shall pay to the System a required contribution
11		determined as a percentage of projected payroll and sufficient
12		to produce an annual amount equal to:
13		(i) for each of fiscal years 2018, 2019, and 2020, the
14		defined benefit normal cost of the defined benefit plan,
15		less the employee contribution, 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; for fiscal
19		year 2021 and each fiscal year thereafter, the defined
20		benefit normal cost of the defined benefit plan, less the
21		employee contribution, plus 2%, for each employee of that
22		employer who has elected or who is deemed to have elected
23		the benefits under Section 1-161 or who has made the
24		election under subsection (b) of Section 1-161; plus
25		(ii) the amount required for that fiscal year to
26		amortize any unfunded actuarial accrued liability

SB1814 Enrolled - 379 - LRB101 09785 HLH 54886 b
1		associated with the present value of liabilities
2		attributable to the employer's account under Section
3		16-158.3, determined as a level percentage of payroll over
4		a 30-year rolling amortization period.
5		In determining contributions required under item (i) of
6		this subsection, the System shall determine an aggregate rate
7		for all employers, expressed as a percentage of projected
8		payroll.
9		In determining the contributions required under item (ii)
10		of this subsection, the amount shall be computed by the System
11		on the basis of the actuarial assumptions and tables used in
12		the most recent actuarial valuation of the System that is
13		available at the time of the computation.
14		The contributions required under this subsection (b-4)
15		shall be paid by an employer concurrently with that employer's
16		payroll payment period. The State, as the actual employer of an
17		employee, shall make the required contributions under this
18		subsection.
19		(c) Payment of the required State contributions and of all
20		pensions, retirement annuities, death benefits, refunds, and
21		other benefits granted under or assumed by this System, and all
22		expenses in connection with the administration and operation
23		thereof, are obligations of the State.
24		If members are paid from special trust or federal funds
25		which are administered by the employing unit, whether school
26		district or other unit, the employing unit shall pay to the

SB1814 Enrolled - 380 - LRB101 09785 HLH 54886 b
1		System from such funds the full accruing retirement costs based
2		upon that service, which, beginning July 1, 2017, shall be at a
3		rate, expressed as a percentage of salary, equal to the total
4		employer's normal cost, expressed as a percentage of payroll,
5		as determined by the System. Employer contributions, based on
6		salary paid to members from federal funds, may be forwarded by
7		the distributing agency of the State of Illinois to the System
8		prior to allocation, in an amount determined in accordance with
9		guidelines established by such agency and the System. Any
10		contribution for fiscal year 2015 collected as a result of the
11		change made by Public Act 98-674 shall be considered a State
12		contribution under subsection (b-3) of this Section.
13		(d) Effective July 1, 1986, any employer of a teacher as
14		defined in paragraph (8) of Section 16-106 shall pay the
15		employer's normal cost of benefits based upon the teacher's
16		service, in addition to employee contributions, as determined
17		by the System. Such employer contributions shall be forwarded
18		monthly in accordance with guidelines established by the
19		System.
20		However, with respect to benefits granted under Section
21		16-133.4 or 16-133.5 to a teacher as defined in paragraph (8)
22		of Section 16-106, the employer's contribution shall be 12%
23		(rather than 20%) of the member's highest annual salary rate
24		for each year of creditable service granted, and the employer
25		shall also pay the required employee contribution on behalf of
26		the teacher. For the purposes of Sections 16-133.4 and

SB1814 Enrolled - 381 - LRB101 09785 HLH 54886 b
1		16-133.5, a teacher as defined in paragraph (8) of Section
2		16-106 who is serving in that capacity while on leave of
3		absence from another employer under this Article shall not be
4		considered an employee of the employer from which the teacher
5		is on leave.
6		(e) Beginning July 1, 1998, every employer of a teacher
7		shall pay to the System an employer contribution computed as
8		follows:
9		(1) Beginning July 1, 1998 through June 30, 1999, the
10		employer contribution shall be equal to 0.3% of each
11		teacher's salary.
12		(2) Beginning July 1, 1999 and thereafter, the employer
13		contribution shall be equal to 0.58% of each teacher's
14		salary.
15		The school district or other employing unit may pay these
16		employer contributions out of any source of funding available
17		for that purpose and shall forward the contributions to the
18		System on the schedule established for the payment of member
19		contributions.
20		These employer contributions are intended to offset a
21		portion of the cost to the System of the increases in
22		retirement benefits resulting from Public Act 90-582.
23		Each employer of teachers is entitled to a credit against
24		the contributions required under this subsection (e) with
25		respect to salaries paid to teachers for the period January 1,
26		2002 through June 30, 2003, equal to the amount paid by that

SB1814 Enrolled - 382 - LRB101 09785 HLH 54886 b
1		employer under subsection (a-5) of Section 6.6 of the State
2		Employees Group Insurance Act of 1971 with respect to salaries
3		paid to teachers for that period.
4		The additional 1% employee contribution required under
5		Section 16-152 by Public Act 90-582 is the responsibility of
6		the teacher and not the teacher's employer, unless the employer
7		agrees, through collective bargaining or otherwise, to make the
8		contribution on behalf of the teacher.
9		If an employer is required by a contract in effect on May
10		1, 1998 between the employer and an employee organization to
11		pay, on behalf of all its full-time employees covered by this
12		Article, all mandatory employee contributions required under
13		this Article, then the employer shall be excused from paying
14		the employer contribution required under this subsection (e)
15		for the balance of the term of that contract. The employer and
16		the employee organization shall jointly certify to the System
17		the existence of the contractual requirement, in such form as
18		the System may prescribe. This exclusion shall cease upon the
19		termination, extension, or renewal of the contract at any time
20		after May 1, 1998.
21		(f) If For school years beginning on or after June 1, 2005
22		and before July 1, 2018 and for salary paid to a teacher under
23		a contract or collective bargaining agreement entered into,
24		amended, or renewed before the effective date ofthis amendatory
25		Act of the 100th General Assembly, if the amount of a teacher's
26		salary for any school year used to determine final average

SB1814 Enrolled - 383 - LRB101 09785 HLH 54886 b
1		salary exceeds the member's annual full-time salary rate with
2		the same employer for the previous school year by more than 6%,
3		the teacher's employer shall pay to the System, in addition to
4		all other payments required under this Section and in
5		accordance with guidelines established by the System, the
6		present value of the increase in benefits resulting from the
7		portion of the increase in salary that is in excess of 6%. This
8		present value shall be computed by the System on the basis of
9		the actuarial assumptions and tables used in the most recent
10		actuarial valuation of the System that is available at the time
11		of the computation. If a teacher's salary for the 2005-2006
12		school year is used to determine final average salary under
13		this subsection (f), then the changes made to this subsection
14		(f) by Public Act 94-1057 shall apply in calculating whether
15		the increase in his or her salary is in excess of 6%. For the
16		purposes of this Section, change in employment under Section
17		10-21.12 of the School Code on or after June 1, 2005 shall
18		constitute a change in employer. The System may require the
19		employer to provide any pertinent information or
20		documentation. The changes made to this subsection (f) by
21		Public Act 94-1111 apply without regard to whether the teacher
22		was in service on or after its effective date.
23		Whenever it determines that a payment is or may be required
24		under this subsection, the System shall calculate the amount of
25		the payment and bill the employer for that amount. The bill
26		shall specify the calculations used to determine the amount

SB1814 Enrolled - 384 - LRB101 09785 HLH 54886 b
1		due. If the employer disputes the amount of the bill, it may,
2		within 30 days after receipt of the bill, apply to the System
3		in writing for a recalculation. The application must specify in
4		detail the grounds of the dispute and, if the employer asserts
5		that the calculation is subject to subsection (g) or (h) of
6		this Section or that subsection (f-1) of this Section applies,
7		must include an affidavit setting forth and attesting to all
8		facts within the employer's knowledge that are pertinent to the
9		applicability of that subsection. Upon receiving a timely
10		application for recalculation, the System shall review the
11		application and, if appropriate, recalculate the amount due.
12		The employer contributions required under this subsection
13		(f) may be paid in the form of a lump sum within 90 days after
14		receipt of the bill. If the employer contributions are not paid
15		within 90 days after receipt of the bill, then interest will be
16		charged at a rate equal to the System's annual actuarially
17		assumed rate of return on investment compounded annually from
18		the 91st day after receipt of the bill. Payments must be
19		concluded within 3 years after the employer's receipt of the
20		bill.
21		(f-1) (Blank). For school years beginning on or after July
22		1, 2018 and for salary paid to a teacher under a contract or
23		collective bargaining agreement entered into, amended, or
24		renewed on or after the effective date of this amendatory Act
25		of the 100th General Assembly, if the amount of a teacher's
26		salary for any school year used to determine final average

SB1814 Enrolled - 385 - LRB101 09785 HLH 54886 b
1		salary exceeds the member's annual full-time salary rate with
2		the same employer for the previous school year by more than 3%,
3		then the teacher's employer shall pay to the System, in
4		addition to all other payments required under this Section and
5		in accordance with guidelines established by the System, the
6		present value of the increase in benefits resulting from the
7		portion of the increase in salary that is in excess of 3%. This
8		present value shall be computed by the System on the basis of
9		the actuarial assumptions and tables used in the most recent
10		actuarial valuation of the System that is available at the time
11		of the computation. The System may require the employer to
12		provide any pertinent information or documentation.
13		Whenever it determines that a payment is or may be required
14		under this subsection (f-1), the System shall calculate the
15		amount of the payment and bill the employer for that amount.
16		The bill shall specify the calculations used to determine the
17		amount due. If the employer disputes the amount of the bill, it
18		shall, within 30 days after receipt of the bill, apply to the
19		System in writing for a recalculation. The application must
20		specify in detail the grounds of the dispute and, if the
21		employer asserts that subsection (f) of this Section applies,
22		must include an affidavit setting forth and attesting to all
23		facts within the employer's knowledge that are pertinent to the
24		applicability of subsection (f). Upon receiving a timely
25		application for recalculation, the System shall review the
26		application and, if appropriate, recalculate the amount due.

SB1814 Enrolled - 386 - LRB101 09785 HLH 54886 b
1		The employer contributions required under this subsection
2		(f-1) may be paid in the form of a lump sum within 90 days after
3		receipt of the bill. If the employer contributions are not paid
4		within 90 days after receipt of the bill, then interest shall
5		be charged at a rate equal to the System's annual actuarially
6		assumed rate of return on investment compounded annually from
7		the 91st day after receipt of the bill. Payments must be
8		concluded within 3 years after the employer's receipt of the
9		bill.
10		(g) This subsection (g) applies only to payments made or
11		salary increases given on or after June 1, 2005 but before July
12		1, 2011. The changes made by Public Act 94-1057 shall not
13		require the System to refund any payments received before July
14		31, 2006 (the effective date of Public Act 94-1057).
15		When assessing payment for any amount due under subsection
16		(f), the System shall exclude salary increases paid to teachers
17		under contracts or collective bargaining agreements entered
18		into, amended, or renewed before June 1, 2005.
19		When assessing payment for any amount due under subsection
20		(f), the System shall exclude salary increases paid to a
21		teacher at a time when the teacher is 10 or more years from
22		retirement eligibility under Section 16-132 or 16-133.2.
23		When assessing payment for any amount due under subsection
24		(f), the System shall exclude salary increases resulting from
25		overload work, including summer school, when the school
26		district has certified to the System, and the System has

SB1814 Enrolled - 387 - LRB101 09785 HLH 54886 b
1		approved the certification, that (i) the overload work is for
2		the sole purpose of classroom instruction in excess of the
3		standard number of classes for a full-time teacher in a school
4		district during a school year and (ii) the salary increases are
5		equal to or less than the rate of pay for classroom instruction
6		computed on the teacher's current salary and work schedule.
7		When assessing payment for any amount due under subsection
8		(f), the System shall exclude a salary increase resulting from
9		a promotion (i) for which the employee is required to hold a
10		certificate or supervisory endorsement issued by the State
11		Teacher Certification Board that is a different certification
12		or supervisory endorsement than is required for the teacher's
13		previous position and (ii) to a position that has existed and
14		been filled by a member for no less than one complete academic
15		year and the salary increase from the promotion is an increase
16		that results in an amount no greater than the lesser of the
17		average salary paid for other similar positions in the district
18		requiring the same certification or the amount stipulated in
19		the collective bargaining agreement for a similar position
20		requiring the same certification.
21		When assessing payment for any amount due under subsection
22		(f), the System shall exclude any payment to the teacher from
23		the State of Illinois or the State Board of Education over
24		which the employer does not have discretion, notwithstanding
25		that the payment is included in the computation of final
26		average salary.

SB1814 Enrolled - 388 - LRB101 09785 HLH 54886 b
1		(h) When assessing payment for any amount due under
2		subsection (f), the System shall exclude any salary increase
3		described in subsection (g) of this Section given on or after
4		July 1, 2011 but before July 1, 2014 under a contract or
5		collective bargaining agreement entered into, amended, or
6		renewed on or after June 1, 2005 but before July 1, 2011.
7		Notwithstanding any other provision of this Section, any
8		payments made or salary increases given after June 30, 2014
9		shall be used in assessing payment for any amount due under
10		subsection (f) of this Section.
11		(i) The System shall prepare a report and file copies of
12		the report with the Governor and the General Assembly by
13		January 1, 2007 that contains all of the following information:
14		(1) The number of recalculations required by the
15		changes made to this Section by Public Act 94-1057 for each
16		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		(i-5) For school years beginning on or after July 1, 2017,

SB1814 Enrolled - 389 - LRB101 09785 HLH 54886 b
1		if the amount of a participant's salary for any school year
2		exceeds the amount of the salary set for the Governor, the
3		participant's employer shall pay to the System, in addition to
4		all other payments required under this Section and in
5		accordance with guidelines established by the System, an amount
6		determined by the System to be equal to the employer normal
7		cost, as established by the System and expressed as a total
8		percentage of payroll, multiplied by the amount of salary in
9		excess of the amount of the salary set for the Governor. This
10		amount shall be computed by the System on the basis of the
11		actuarial assumptions and tables used in the most recent
12		actuarial valuation of the System that is available at the time
13		of the computation. The System may require the employer to
14		provide any pertinent information or documentation.
15		Whenever it determines that a payment is or may be required
16		under this subsection, the System shall calculate the amount of
17		the payment and bill the employer for that amount. The bill
18		shall specify the calculations used to determine the amount
19		due. If the employer disputes the amount of the bill, it may,
20		within 30 days after receipt of the bill, apply to the System
21		in writing for a recalculation. The application must specify in
22		detail the grounds of the dispute. Upon receiving a timely
23		application for recalculation, the System shall review the
24		application and, if appropriate, recalculate the amount due.
25		The employer contributions required under this subsection
26		may be paid in the form of a lump sum within 90 days after

SB1814 Enrolled - 390 - LRB101 09785 HLH 54886 b
1		receipt of the bill. If the employer contributions are not paid
2		within 90 days after receipt of the bill, then interest will be
3		charged at a rate equal to the System's annual actuarially
4		assumed rate of return on investment compounded annually from
5		the 91st day after receipt of the bill. Payments must be
6		concluded within 3 years after the employer's receipt of the
7		bill.
8		(j) For purposes of determining the required State
9		contribution to the System, the value of the System's assets
10		shall be equal to the actuarial value of the System's assets,
11		which shall be calculated as follows:
12		As of June 30, 2008, the actuarial value of the System's
13		assets shall be equal to the market value of the assets as of
14		that date. In determining the actuarial value of the System's
15		assets for fiscal years after June 30, 2008, any actuarial
16		gains or losses from investment return incurred in a fiscal
17		year shall be recognized in equal annual amounts over the
18		5-year period following that fiscal year.
19		(k) For purposes of determining the required State
20		contribution to the system for a particular year, the actuarial
21		value of assets shall be assumed to earn a rate of return equal
22		to the system's actuarially assumed rate of return.
23		(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17;
24		100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff.
25		8-14-18; revised 10-4-18.)

SB1814 Enrolled - 391 - LRB101 09785 HLH 54886 b
1		(40 ILCS 5/16-190.5)
2		Sec. 16-190.5. Accelerated pension benefit payment in lieu
3		of any pension benefit.
4		(a) As used in this Section:
5		"Eligible person" means a person who:
6		(1) has terminated service;
7		(2) has accrued sufficient service credit to be
8		eligible to receive a retirement annuity under this
9		Article;
10		(3) has not received any retirement annuity under this
11		Article; and
12		(4) has not made the election under Section 16-190.6.
13		"Pension benefit" means the benefits under this Article, or
14		Article 1 as it relates to those benefits, including any
15		anticipated annual increases, that an eligible person is
16		entitled to upon attainment of the applicable retirement age.
17		"Pension benefit" also includes applicable survivor's or
18		disability benefits.
19		(b) As soon as practical after June 4, 2018 the effective
20		date of Public Act 100-587) this amendatory Act of the 100the
21		General Assembly, the System shall calculate, using actuarial
22		tables and other assumptions adopted by the Board, the present
23		value of pension benefits for each eligible person who requests
24		that information and shall offer each eligible person the
25		opportunity to irrevocably elect to receive an amount
26		determined by the System to be equal to 60% of the present

SB1814 Enrolled - 392 - LRB101 09785 HLH 54886 b
1		value of his or her pension benefits in lieu of receiving any
2		pension benefit. The offer shall specify the dollar amount that
3		the eligible person will receive if he or she so elects and
4		shall expire when a subsequent offer is made to an eligible
5		person. The System shall make a good faith effort to contact
6		every eligible person to notify him or her of the election.
7		Until June 30, 2024 2021, an eligible person may
8		irrevocably elect to receive an accelerated pension benefit
9		payment in the amount that the System offers under this
10		subsection in lieu of receiving any pension benefit. A person
11		who elects to receive an accelerated pension benefit payment
12		under this Section may not elect to proceed under the
13		Retirement Systems Reciprocal Act with respect to service under
14		this Article.
15		(c) A person's creditable service under this Article shall
16		be terminated upon the person's receipt of an accelerated
17		pension benefit payment under this Section, and no other
18		benefit shall be paid under this Article based on the
19		terminated creditable service, including any retirement,
20		survivor, or other benefit; except that to the extent that
21		participation, benefits, or premiums under the State Employees
22		Group Insurance Act of 1971 are based on the amount of service
23		credit, the terminated service credit shall be used for that
24		purpose.
25		(d) If a person who has received an accelerated pension
26		benefit payment under this Section returns to active service

SB1814 Enrolled - 393 - LRB101 09785 HLH 54886 b
1		under this Article, then:
2		(1) Any benefits under the System earned as a result of
3		that return to active service shall be based solely on the
4		person's creditable service arising from the return to
5		active service.
6		(2) The accelerated pension benefit payment may not be
7		repaid to the System, and the terminated creditable service
8		may not under any circumstances be reinstated.
9		(e) As a condition of receiving an accelerated pension
10		benefit payment, the accelerated pension benefit payment must
11		be transferred into a tax qualified retirement plan or account.
12		The accelerated pension benefit payment under this Section may
13		be subject to withholding or payment of applicable taxes, but
14		to the extent permitted by federal law, a person who receives
15		an accelerated pension benefit payment under this Section must
16		direct the System to pay all of that payment as a rollover into
17		another retirement plan or account qualified under the Internal
18		Revenue Code of 1986, as amended.
19		(f) Upon receipt of a member's irrevocable election to
20		receive an accelerated pension benefit payment under this
21		Section, the System shall submit a voucher to the Comptroller
22		for payment of the member's accelerated pension benefit
23		payment. The Comptroller shall transfer the amount of the
24		voucher from the State Pension Obligation Acceleration Bond
25		Fund to the System, and the System shall transfer the amount
26		into the member's eligible retirement plan or qualified

SB1814 Enrolled - 394 - LRB101 09785 HLH 54886 b
1		account.
2		(g) The Board shall adopt any rules, including emergency
3		rules, necessary to implement this Section.
4		(h) No provision of this amendatory Act of the 100th
5		General Assembly shall be interpreted in a way that would cause
6		the applicable System to cease to be a qualified plan under the
7		Internal Revenue Code of 1986.
8		(Source: P.A. 100-587, eff. 6-4-18.)
9		(40 ILCS 5/16-190.6)
10		Sec. 16-190.6. Accelerated pension benefit payment for a
11		reduction in annual retirement annuity and survivor's annuity
12		increases.
13		(a) As used in this Section:
14		"Accelerated pension benefit payment" means a lump sum
15		payment equal to 70% of the difference of the present value of
16		the automatic annual increases to a Tier 1 member's retirement
17		annuity and survivor's annuity using the formula applicable to
18		the Tier 1 member and the present value of the automatic annual
19		increases to the Tier 1 member's retirement annuity using the
20		formula provided under subsection (b-5) and the survivor's
21		annuity using the formula provided under subsection (b-6).
22		"Eligible person" means a person who:
23		(1) is a Tier 1 member;
24		(2) has submitted an application for a retirement
25		annuity under this Article;

SB1814 Enrolled - 395 - LRB101 09785 HLH 54886 b
1		(3) meets the age and service requirements for
2		receiving a retirement annuity under this Article;
3		(4) has not received any retirement annuity under this
4		Article; and
5		(5) has not made the election under Section 16-190.5.
6		(b) As soon as practical after June 4, 2018 the effective
7		date of Public Act 100-587) this amendatory Act of the 100th
8		General Assembly and until June 30, 2024 2021, the System shall
9		implement an accelerated pension benefit payment option for
10		eligible persons. Upon the request of an eligible person, the
11		System shall calculate, using actuarial tables and other
12		assumptions adopted by the Board, an accelerated pension
13		benefit payment amount and shall offer that eligible person the
14		opportunity to irrevocably elect to have his or her automatic
15		annual increases in retirement annuity calculated in
16		accordance with the formula provided under subsection (b-5) and
17		any increases in survivor's annuity payable to his or her
18		survivor's annuity beneficiary calculated in accordance with
19		the formula provided under subsection (b-6) in exchange for the
20		accelerated pension benefit payment. The election under this
21		subsection must be made before the eligible person receives the
22		first payment of a retirement annuity otherwise payable under
23		this Article.
24		(b-5) Notwithstanding any other provision of law, the
25		retirement annuity of a person who made the election under
26		subsection (b) shall be subject to annual increases on the

SB1814 Enrolled - 396 - LRB101 09785 HLH 54886 b
1		January 1 occurring either on or after the attainment of age 67
2		or the first anniversary of the annuity start date, whichever
3		is later. Each annual increase shall be calculated at 1.5% of
4		the originally granted retirement annuity.
5		(b-6) Notwithstanding any other provision of law, a
6		survivor's annuity payable to a survivor's annuity beneficiary
7		of a person who made the election under subsection (b) shall be
8		subject to annual increases on the January 1 occurring on or
9		after the first anniversary of the commencement of the annuity.
10		Each annual increase shall be calculated at 1.5% of the
11		originally granted survivor's annuity.
12		(c) If a person who has received an accelerated pension
13		benefit payment returns to active service under this Article,
14		then:
15		(1) the calculation of any future automatic annual
16		increase in retirement annuity shall be calculated in
17		accordance with the formula provided in subsection (b-5);
18		and
19		(2) the accelerated pension benefit payment may not be
20		repaid to the System.
21		(d) As a condition of receiving an accelerated pension
22		benefit payment, the accelerated pension benefit payment must
23		be transferred into a tax qualified retirement plan or account.
24		The accelerated pension benefit payment under this Section may
25		be subject to withholding or payment of applicable taxes, but
26		to the extent permitted by federal law, a person who receives

SB1814 Enrolled - 397 - LRB101 09785 HLH 54886 b
1		an accelerated pension benefit payment under this Section must
2		direct the System to pay all of that payment as a rollover into
3		another retirement plan or account qualified under the Internal
4		Revenue Code of 1986, as amended.
5		(d-5) Upon receipt of a member's irrevocable election to
6		receive an accelerated pension benefit payment under this
7		Section, the System shall submit a voucher to the Comptroller
8		for payment of the member's accelerated pension benefit
9		payment. The Comptroller shall transfer the amount of the
10		voucher from the State Pension Obligation Acceleration Bond
11		Fund to the System, and the System shall transfer the amount
12		into the member's eligible retirement plan or qualified
13		account.
14		(e) The Board shall adopt any rules, including emergency
15		rules, necessary to implement this Section.
16		(f) No provision of this Section shall be interpreted in a
17		way that would cause the applicable System to cease to be a
18		qualified plan under the Internal Revenue Code of 1986.
19		(Source: P.A. 100-587, eff. 6-4-18.)
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

SB1814 Enrolled - 398 - LRB101 09785 HLH 54886 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, Public Act 100-769, or this amendatory Act of the
8		101st General Assembly or by this amendatory Act of the 100th
9		General Assembly.
10		(b) Notwithstanding any other provision of this Code or any
11		subsequent amendment to this Code, every new benefit increase
12		is subject to this Section and shall be deemed to be granted
13		only in conformance with and contingent upon compliance with
14		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 the
25		Department of Insurance. A new benefit increase created by a
26		Public Act that does not include the additional funding

SB1814 Enrolled - 399 - LRB101 09785 HLH 54886 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 or
4		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; revised

SB1814 Enrolled - 400 - LRB101 09785 HLH 54886 b
1		10-15-18.)
2		Section 10-15. The State Pension Funds Continuing
3		Appropriation Act is amended by changing Section 1.2 as
4		follows:
5		(40 ILCS 15/1.2)
6		Sec. 1.2. Appropriations for the State Employees'
7		Retirement System.
8		(a) From each fund from which an amount is appropriated for
9		personal services to a department or other employer under
10		Article 14 of the Illinois Pension Code, there is hereby
11		appropriated to that department or other employer, on a
12		continuing annual basis for each State fiscal year, an
13		additional amount equal to the amount, if any, by which (1) an
14		amount equal to the percentage of the personal services line
15		item for that department or employer from that fund for that
16		fiscal year that the Board of Trustees of the State Employees'
17		Retirement System of Illinois has certified under Section
18		14-135.08 of the Illinois Pension Code to be necessary to meet
19		the State's obligation under Section 14-131 of the Illinois
20		Pension Code for that fiscal year, exceeds (2) the amounts
21		otherwise appropriated to that department or employer from that
22		fund for State contributions to the State Employees' Retirement
23		System for that fiscal year. From the effective date of this
24		amendatory Act of the 93rd General Assembly through the final

SB1814 Enrolled - 401 - LRB101 09785 HLH 54886 b
1		payment from a department or employer's personal services line
2		item for fiscal year 2004, payments to the State Employees'
3		Retirement System that otherwise would have been made under
4		this subsection (a) shall be governed by the provisions in
5		subsection (a-1).
6		(a-1) (Blank). If a Fiscal Year 2004 Shortfall is certified
7		under subsection (f) of Section 14-131 of the Illinois Pension
8		Code, there is hereby appropriated to the State Employees'
9		Retirement System of Illinois on a continuing basis from the
10		General Revenue Fund an additional aggregate amount equal to
11		the Fiscal Year 2004 Shortfall.
12		(a-2) (Blank). If a Fiscal Year 2010 Shortfall is certified
13		under subsection (i) of Section 14-131 of the Illinois Pension
14		Code, there is hereby appropriated to the State Employees'
15		Retirement System of Illinois on a continuing basis from the
16		General Revenue Fund an additional aggregate amount equal to
17		the Fiscal Year 2010 Shortfall.
18		(a-3) (Blank). If a Fiscal Year 2016 Shortfall is certified
19		under subsection (k) of Section 14-131 of the Illinois Pension
20		Code, there is hereby appropriated to the State Employees'
21		Retirement System of Illinois on a continuing basis from the
22		General Revenue Fund an additional aggregate amount equal to
23		the Fiscal Year 2016 Shortfall.
24		(a-4) If a Prior Fiscal Year Shortfall is certified under
25		subsection (k) of Section 14-131 of the Illinois Pension Code,
26		there is hereby appropriated to the State Employees' Retirement

SB1814 Enrolled - 402 - LRB101 09785 HLH 54886 b
1		System of Illinois on a continuing basis from the General
2		Revenue Fund an additional aggregate amount equal to the Prior
3		Fiscal Year 2018 Shortfall.
4		(b) The continuing appropriations provided for by this
5		Section shall first be available in State fiscal year 1996.
6		(c) Beginning in Fiscal Year 2005, any continuing
7		appropriation under this Section arising out of an
8		appropriation for personal services from the Road Fund to the
9		Department of State Police or the Secretary of State shall be
10		payable from the General Revenue Fund rather than the Road
11		Fund.
12		(d) (Blank). For State fiscal year 2010 only, a continuing
13		appropriation is provided to the State Employees' Retirement
14		System equal to the amount certified by the System on or before
15		December 31, 2008, less the gross proceeds of the bonds sold in
16		fiscal year 2010 under the authorization contained in
17		subsection (a) of Section 7.2 of the General Obligation Bond
18		Act.
19		(e) (Blank). For State fiscal year 2011 only, the
20		continuing appropriation under this Section provided to the
21		State Employees' Retirement System is limited to an amount
22		equal to the amount certified by the System on or before
23		December 31, 2009, less any amounts received pursuant to
24		subsection (a-3) of Section 14.1 of the State Finance Act.
25		(f) (Blank). For State fiscal year 2011 only, a continuing
26		appropriation is provided to the State Employees' Retirement

SB1814 Enrolled - 403 - LRB101 09785 HLH 54886 b
1		System equal to the amount certified by the System on or before
2		April 1, 2011, less the gross proceeds of the bonds sold in
3		fiscal year 2011 under the authorization contained in
4		subsection (a) of Section 7.2 of the General Obligation Bond
5		Act.
6		(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
7		100-587, eff. 6-4-18.)
8		Section 10-20. The Drug Asset Forfeiture Procedure Act is
9		amended by changing Section 13.2 as follows:
10		(725 ILCS 150/13.2) (was 725 ILCS 150/17)
11		Sec. 13.2. Distribution of proceeds; selling or retaining
12		seized property prohibited.
13		(a) Except as otherwise provided in this Section, the court
14		shall order that property forfeited under this Act be delivered
15		to the Department of State Police within 60 days.
16		(b) All moneys and the sale proceeds of all other property
17		forfeited and seized under this Act shall be distributed as
18		follows:
19		(1)(i) 65% shall be distributed to the metropolitan
20		enforcement group, local, municipal, county, or State law
21		enforcement agency or agencies that conducted or
22		participated in the investigation resulting in the
23		forfeiture. The distribution shall bear a reasonable
24		relationship to the degree of direct participation of the

SB1814 Enrolled - 404 - LRB101 09785 HLH 54886 b
1		law enforcement agency in the effort resulting in the
2		forfeiture, taking into account the total value of the
3		property forfeited and the total law enforcement effort
4		with respect to the violation of the law upon which the
5		forfeiture is based. Amounts distributed to the agency or
6		agencies shall be used for the enforcement of laws
7		governing cannabis and controlled substances; for public
8		education in the community or schools in the prevention or
9		detection of the abuse of drugs or alcohol; or for security
10		cameras used for the prevention or detection of violence,
11		except that amounts distributed to the Secretary of State
12		shall be deposited into the Secretary of State Evidence
13		Fund to be used as provided in Section 2-115 of the
14		Illinois Vehicle Code.
15		(ii) Any local, municipal, or county law enforcement
16		agency entitled to receive a monetary distribution of
17		forfeiture proceeds may share those forfeiture proceeds
18		pursuant to the terms of an intergovernmental agreement
19		with a municipality that has a population in excess of
20		20,000 if:
21		(A) the receiving agency has entered into an
22		intergovernmental agreement with the municipality to
23		provide police services;
24		(B) the intergovernmental agreement for police
25		services provides for consideration in an amount of not
26		less than $1,000,000 per year;

SB1814 Enrolled - 405 - LRB101 09785 HLH 54886 b
1		(C) the seizure took place within the geographical
2		limits of the municipality; and
3		(D) the funds are used only for the enforcement of
4		laws governing cannabis and controlled substances; for
5		public education in the community or schools in the
6		prevention or detection of the abuse of drugs or
7		alcohol; or for security cameras used for the
8		prevention or detection of violence or the
9		establishment of a municipal police force, including
10		the training of officers, construction of a police
11		station, or the purchase of law enforcement equipment
12		or vehicles.
13		(2)(i) 12.5% shall be distributed to the Office of the
14		State's Attorney of the county in which the prosecution
15		resulting in the forfeiture was instituted, deposited in a
16		special fund in the county treasury and appropriated to the
17		State's Attorney for use in the enforcement of laws
18		governing cannabis and controlled substances; for public
19		education in the community or schools in the prevention or
20		detection of the abuse of drugs or alcohol; or, at the
21		discretion of the State's Attorney, in addition to other
22		authorized purposes, to make grants to local substance
23		abuse treatment facilities and half-way houses. In
24		counties over 3,000,000 population, 25% shall be
25		distributed to the Office of the State's Attorney for use
26		in the enforcement of laws governing cannabis and

SB1814 Enrolled - 406 - LRB101 09785 HLH 54886 b
1		controlled substances; for public education in the
2		community or schools in the prevention or detection of the
3		abuse of drugs or alcohol; or at the discretion of the
4		State's Attorney, in addition to other authorized
5		purposes, to make grants to local substance abuse treatment
6		facilities and half-way houses. If the prosecution is
7		undertaken solely by the Attorney General, the portion
8		provided shall be distributed to the Attorney General for
9		use in the enforcement of laws governing cannabis and
10		controlled substances or for public education in the
11		community or schools in the prevention or detection of the
12		abuse of drugs or alcohol.
13		(ii) 12.5% shall be distributed to the Office of the
14		State's Attorneys Appellate Prosecutor and deposited in
15		the Narcotics Profit Forfeiture Fund of that office to be
16		used for additional expenses incurred in the
17		investigation, prosecution and appeal of cases arising
18		under laws governing cannabis and controlled substances,
19		together with administrative expenses, and for legal
20		education or for public education in the community or
21		schools in the prevention or detection of the abuse of
22		drugs or alcohol. The Office of the State's Attorneys
23		Appellate Prosecutor shall not receive distribution from
24		cases brought in counties with over 3,000,000 population.
25		(3) 10% shall be retained by the Department of State
26		Police for expenses related to the administration and sale

SB1814 Enrolled - 407 - LRB101 09785 HLH 54886 b
1		of seized and forfeited property.
2		(Source: P.A. 100-512, eff. 7-1-18; 100-699, eff. 8-3-18.)
3		Section 10-25. The State's Attorneys Appellate
4		Prosecutor's Act is amended by changing Section 9.01 as
5		follows:
6		(725 ILCS 210/9.01) (from Ch. 14, par. 209.01)
7		Sec. 9.01. For State fiscal years beginning on or after
8		July 1, 2017, the The General Assembly shall appropriate money
9		for the expenses of the Office, other than the expenses of the
10		Office incident to the programs and publications authorized by
11		Section 4.10 of this Act, from such Funds and in such amounts
12		as it may determine. one-third from the State's Attorneys
13		Appellate Prosecutor's County Fund and two-thirds from the
14		General Revenue Fund, except for employees in the collective
15		bargaining unit, for which all personal services expenses shall
16		be paid from the General Revenue Fund.
17		(Source: P.A. 86-332.)
18		Section 10-30. The Unified Code of Corrections is amended
19		by adding Section 5-9-1.22 as follows:
20		(730 ILCS 5/5-9-1.22 new)
21		Sec. 5-9-1.22. Fee; Roadside Memorial Fund. A person who is
22		convicted or receives a disposition of court supervision for a

SB1814 Enrolled - 408 - LRB101 09785 HLH 54886 b
1		violation of Section 11-501 of the Illinois Vehicle Code shall,
2		in addition to any other disposition, penalty, or fine imposed,
3		pay a fee of $50 which shall be collected by the clerk of the
4		court and then remitted to the State Treasurer for deposit into
5		the Roadside Memorial Fund, a special fund that is created in
6		the State treasury. However, the court may waive the fee if
7		full restitution is complied with. Subject to appropriation,
8		all moneys in the Roadside Memorial Fund shall be used by the
9		Department of Transportation to pay fees imposed under
10		subsection (f) of Section 20 of the Roadside Memorial Act.
11		This Section is substantially the same as Section 5-9-1.8
12		of the Unified Code of Corrections, which Section was repealed
13		by Public Act 100-987, and shall be construed as a continuation
14		of the fee established by that prior law, and not as a new or
15		different fee.
16		Section 10-35. The Revised Uniform Unclaimed Property Act
17		is amended by changing Section 15-801 as follows:
18		(765 ILCS 1026/15-801)
19		Sec. 15-801. Deposit of funds by administrator.
20		(a) Except as otherwise provided in this Section, the
21		administrator shall deposit in the Unclaimed Property Trust
22		Fund all funds received under this Act, including proceeds from
23		the sale of property under Article 7. The administrator may
24		deposit any amount in the Unclaimed Property Trust Fund into

SB1814 Enrolled - 409 - LRB101 09785 HLH 54886 b
1		the State Pensions Fund during the fiscal year at his or her
2		discretion; however, he or she shall, on April 15 and October
3		15 of each year, deposit any amount in the Unclaimed Property
4		Trust Fund exceeding $2,500,000 into the State Pensions Fund.
5		If on either April 15 or October 15, the administrator
6		determines that a balance of $2,500,000 is insufficient for the
7		prompt payment of unclaimed property claims authorized under
8		this Act, the administrator may retain more than $2,500,000 in
9		the Unclaimed Property Trust Fund in order to ensure the prompt
10		payment of claims. Beginning in State fiscal year 2021 2020,
11		all amounts that are deposited into the State Pensions Fund
12		from the Unclaimed Property Trust Fund shall be apportioned to
13		the designated retirement systems as provided in subsection
14		(c-6) of Section 8.12 of the State Finance Act to reduce their
15		actuarial reserve deficiencies.
16		(b) The administrator shall make prompt payment of claims
17		he or she duly allows as provided for in this Act from the
18		Unclaimed Property Trust Fund. This shall constitute an
19		irrevocable and continuing appropriation of all amounts in the
20		Unclaimed Property Trust Fund necessary to make prompt payment
21		of claims duly allowed by the administrator pursuant to this
22		Act.
23		(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18.)
24		ARTICLE 15. AVIATION

SB1814 Enrolled - 410 - LRB101 09785 HLH 54886 b
1		Section 15-5. The State Finance Act is amended by changing
2		Section 6z-34 and by adding Sections 5.891, 5.893, 5.894,
3		5.895, 6z-20.1, 6z-20.2, 6z-20.3, and 50 as follows:
4		(30 ILCS 105/5.891 new)
5		Sec. 5.891. The State Aviation Program Fund.
6		(30 ILCS 105/5.893 new)
7		Sec. 5.893. The Local Government Aviation Trust Fund.
8		(30 ILCS 105/5.894 new)
9		Sec. 5.894. The Aviation Fuel Sales Tax Refund Fund.
10		(30 ILCS 105/5.895 new)
11		Sec. 5.895. The Sound-Reducing Windows and Doors
12		Replacement Fund.
13		(30 ILCS 105/6z-20.1 new)
14		Sec. 6z-20.1. The State Aviation Program Fund and the
15		Sound-Reducing Windows and Doors Replacement Fund.
16		(a) The State Aviation Program Fund is created in the State
17		Treasury. Moneys in the Fund shall be used by the Department of
18		Transportation for the purposes of administering a State
19		Aviation Program. Subject to appropriation, the moneys shall be
20		used for the purpose of distributing grants to units of local
21		government to be used for airport-related purposes. Grants to

SB1814 Enrolled - 411 - LRB101 09785 HLH 54886 b
1		units of local government from the Fund shall be distributed
2		proportionately based on equal part enplanements, total cargo,
3		and airport operations. With regard to enplanements that occur
4		within a municipality with a population of over 500,000, grants
5		shall be distributed only to the municipality.
6		(b) For grants to a unit of government other than a
7		municipality with a population of more than 500,000,
8		"airport-related purposes" means the capital or operating
9		costs of: (1) an airport; (2) a local airport system; or (3)
10		any other local facility that is owned or operated by the
11		person or entity that owns or operates the airport that is
12		directly and substantially related to the air transportation of
13		passengers or property as provided in 49 U.S.C. 47133,
14		including (i) the replacement of sound-reducing windows and
15		doors installed under the Residential Sound Insulation Program
16		and (ii) in-home air quality monitoring testing in residences
17		in which windows or doors were installed under the Residential
18		Sound Insulation Program.
19		(c) For grants to a municipality with a population of more
20		than 500,000, "airport-related purposes" means the capital
21		costs of: (1) an airport; (2) a local airport system; or (3)
22		any other local facility that (i) is owned or operated by a
23		person or entity that owns or operates an airport and (ii) is
24		directly and substantially related to the air transportation of
25		passengers or property, as provided in 40 U.S.C. 47133. For
26		grants to a municipality with a population of more than

SB1814 Enrolled - 412 - LRB101 09785 HLH 54886 b
1		500,000, "airport-related purposes" also means costs
2		associated with the replacement of sound-reducing windows and
3		doors installed under the Residential Sound Insulation
4		Program.
5		(d) In each State fiscal year, the first $7,500,000
6		attributable to a municipality with a population of more than
7		500,000, as provided in subsection (a) of this Section, shall
8		be transferred to the Sound-Reducing Windows and Doors
9		Replacement Fund, a special fund created in the State Treasury.
10		Subject to appropriation, the moneys in the Fund shall be used
11		for costs associated with the replacement of sound-reducing
12		windows and doors installed under the Residential Sound
13		Insulation Program. Any amounts attributable to a municipality
14		with a population of more than 500,000 in excess of $7,500,000
15		in each State fiscal year shall be distributed among the
16		airports in that municipality based on the same formula as
17		prescribed in subsection (a) to be used for airport-related
18		purposes.
19		(30 ILCS 105/6z-20.2 new)
20		Sec. 6z-20.2. The Local Government Aviation Trust Fund.
21		(a) The Local Government Aviation Trust Fund is created as
22		a trust fund in the State Treasury. Moneys in the Trust Fund
23		shall be used by units of local government for airport-related
24		purposes.
25		(b) As used in this Section, "airport-related purposes"

SB1814 Enrolled - 413 - LRB101 09785 HLH 54886 b
1		means the capital or operating costs of: (1) an airport; (2) a
2		local airport system; or (3) any other local facility that is
3		owned or operated by the person or entity that owns or operates
4		the airport that is directly and substantially related to the
5		air transportation of passengers or property as provided in 49
6		U.S.C. 47133, including (i) the replacement of sound-reducing
7		windows and doors installed under the Residential Sound
8		Insulation Program and (ii) in-home air quality testing in
9		residences in which windows or doors were installed under the
10		Residential Sound Insulation Program.
11		(c) Moneys in the Trust Fund are not subject to
12		appropriation and shall be used solely as provided in this
13		Section. All deposits into the Trust Fund shall be held in the
14		Trust Fund by the State Treasurer, ex officio, as trustee
15		separate and apart from all public moneys or funds of this
16		State.
17		(d) On or before the 25th day of each calendar month, the
18		Department shall prepare and certify to the Comptroller the
19		disbursement of stated sums of money to named units of local
20		government, the units of local government to be those from
21		which retailers or servicemen have paid tax or penalties to the
22		Department during the second preceding calendar month on sales
23		of aviation fuel. The amount to be paid to each unit of local
24		government shall be the amount (not including credit memoranda)
25		collected during the second preceding calendar month by the
26		Department and paid into the Local Government Aviation Trust

SB1814 Enrolled - 414 - LRB101 09785 HLH 54886 b
1		Fund, plus an amount the Department determines is necessary to
2		offset any amounts which were erroneously paid to a different
3		taxing body, and not including an amount equal to the amount of
4		refunds made during the second preceding calendar month by the
5		Department, and not including any amount which the Department
6		determines is necessary to offset any amounts which are payable
7		to a different taxing body but were erroneously paid to the
8		unit of local government. Within 10 days after receipt by the
9		Comptroller of the certification for disbursement to the units
10		of local government, provided for in this Section to be given
11		to the Comptroller by the Department, the Comptroller shall
12		cause the orders to be drawn for the respective amounts in
13		accordance with the directions contained in the certification.
14		When certifying the amount of the monthly disbursement to a
15		unit of local government under this Section, the Department
16		shall increase or decrease that amount by an amount necessary
17		to offset any misallocation of previous disbursements. The
18		offset amount shall be the amount erroneously disbursed within
19		the 6 months preceding the time a misallocation is discovered.
20		(30 ILCS 105/6z-20.3 new)
21		Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund.
22		(a) The Aviation Fuel Sales Tax Refund Fund is hereby
23		created as a special fund in the State Treasury. Moneys in the
24		Aviation Fuel Sales Tax Refund Fund shall be used by the
25		Department of Revenue to pay refunds of Use Tax, Service Use

SB1814 Enrolled - 415 - LRB101 09785 HLH 54886 b
1		Tax, Service Occupation Tax, and Retailers' Occupation Tax paid
2		on aviation fuel in the manner provided in Section 19 of the
3		Use Tax Act, Section 17 of the Service Use Tax Act, Section 17
4		of the Service Occupation Tax Act, and Section 6 of the
5		Retailers' Occupation Tax Act.
6		(b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall
7		be expended exclusively for the purpose of paying refunds
8		pursuant to this Section.
9		(c) The Director of Revenue shall order payment of refunds
10		under this Section from the Aviation Fuel Sales Tax Refund Fund
11		only to the extent that amounts collected pursuant to Section 3
12		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
13		Act, Section 9 of the Service Occupation Tax Act, and Section 9
14		of the Service Use Tax Act on aviation fuel have been deposited
15		and retained in the Fund.
16		As soon as possible after the end of each fiscal year, the
17		Director of Revenue shall order transferred and the State
18		Treasurer and State Comptroller shall transfer from the
19		Aviation Fuel Sales Tax Refund Fund to the State Aviation
20		Program Fund 20% of any surplus remaining as of the end of such
21		fiscal year and shall transfer from the Aviation Fuel Sales Tax
22		Refund Fund to the General Revenue Fund 80% of any surplus
23		remaining as of the end of such fiscal year.
24		This Section shall constitute an irrevocable and
25		continuing appropriation from the Aviation Fuel Sales Tax
26		Refund Fund for the purpose of paying refunds in accordance

SB1814 Enrolled - 416 - LRB101 09785 HLH 54886 b
1		with the provisions of this Section.
2		(30 ILCS 105/6z-34)
3		Sec. 6z-34. Secretary of State Special Services Fund. There
4		is created in the State Treasury a special fund to be known as
5		the Secretary of State Special Services Fund. Moneys deposited
6		into the Fund may, subject to appropriation, be used by the
7		Secretary of State for any or all of the following purposes:
8		(1) For general automation efforts within operations
9		of the Office of Secretary of State.
10		(2) For technology applications in any form that will
11		enhance the operational capabilities of the Office of
12		Secretary of State.
13		(3) To provide funds for any type of library grants
14		authorized and administered by the Secretary of State as
15		State Librarian.
16		(4) For the purposes of the Secretary of State's
17		operating program expenses related to the enforcement of
18		administrative laws related to vehicles and
19		transportation.
20		These funds are in addition to any other funds otherwise
21		authorized to the Office of Secretary of State for like or
22		similar purposes.
23		On August 15, 1997, all fiscal year 1997 receipts that
24		exceed the amount of $15,000,000 shall be transferred from this
25		Fund to the Technology Management Revolving Fund (formerly

SB1814 Enrolled - 417 - LRB101 09785 HLH 54886 b
1		known as the Statistical Services Revolving Fund); on August
2		15, 1998 and each year thereafter through 2000, all receipts
3		from the fiscal year ending on the previous June 30th that
4		exceed the amount of $17,000,000 shall be transferred from this
5		Fund to the Technology Management Revolving Fund (formerly
6		known as the Statistical Services Revolving Fund); on August
7		15, 2001 and each year thereafter through 2002, all receipts
8		from the fiscal year ending on the previous June 30th that
9		exceed the amount of $19,000,000 shall be transferred from this
10		Fund to the Technology Management Revolving Fund (formerly
11		known as the Statistical Services Revolving Fund); and on
12		August 15, 2003 and each year thereafter, all receipts from the
13		fiscal year ending on the previous June 30th that exceed the
14		amount of $33,000,000 shall be transferred from this Fund to
15		the Technology Management Revolving Fund (formerly known as the
16		Statistical Services Revolving Fund).
17		(Source: P.A. 100-23, eff. 7-6-17.)
18		Section 15-10. The Use Tax Act is amended by changing
19		Sections 9 and 19 as follows:
20		(35 ILCS 105/9) (from Ch. 120, par. 439.9)
21		Sec. 9. Except as to motor vehicles, watercraft, aircraft,
22		and trailers that are required to be registered with an agency
23		of this State, each retailer required or authorized to collect
24		the tax imposed by this Act shall pay to the Department the

SB1814 Enrolled - 418 - LRB101 09785 HLH 54886 b
1		amount of such tax (except as otherwise provided) at the time
2		when he is required to file his return for the period during
3		which such tax was collected, less a discount of 2.1% prior to
4		January 1, 1990, and 1.75% on and after January 1, 1990, or $5
5		per calendar year, whichever is greater, which is allowed to
6		reimburse the retailer for expenses incurred in collecting the
7		tax, keeping records, preparing and filing returns, remitting
8		the tax and supplying data to the Department on request. The
9		discount under this Section is not allowed for taxes paid on
10		aviation fuel that are deposited into the State Aviation
11		Program Fund under this Act. In the case of retailers who
12		report and pay the tax on a transaction by transaction basis,
13		as provided in this Section, such discount shall be taken with
14		each such tax remittance instead of when such retailer files
15		his periodic return. The discount allowed under this Section is
16		allowed only for returns that are filed in the manner required
17		by this Act. The Department may disallow the discount for
18		retailers whose certificate of registration is revoked at the
19		time the return is filed, but only if the Department's decision
20		to revoke the certificate of registration has become final. A
21		retailer need not remit that part of any tax collected by him
22		to the extent that he is required to remit and does remit the
23		tax imposed by the Retailers' Occupation Tax Act, with respect
24		to the sale of the same property.
25		Where such tangible personal property is sold under a
26		conditional sales contract, or under any other form of sale

SB1814 Enrolled - 419 - LRB101 09785 HLH 54886 b
1		wherein the payment of the principal sum, or a part thereof, is
2		extended beyond the close of the period for which the return is
3		filed, the retailer, in collecting the tax (except as to motor
4		vehicles, watercraft, aircraft, and trailers that are required
5		to be registered with an agency of this State), may collect for
6		each tax return period, only the tax applicable to that part of
7		the selling price actually received during such tax return
8		period.
9		Except as provided in this Section, on or before the
10		twentieth day of each calendar month, such retailer shall file
11		a return for the preceding calendar month. Such return shall be
12		filed on forms prescribed by the Department and shall furnish
13		such information as the Department may reasonably require. On
14		and after January 1, 2018, except for returns for motor
15		vehicles, watercraft, aircraft, and trailers that are required
16		to be registered with an agency of this State, with respect to
17		retailers whose annual gross receipts average $20,000 or more,
18		all returns required to be filed pursuant to this Act shall be
19		filed electronically. Retailers who demonstrate that they do
20		not have access to the Internet or demonstrate hardship in
21		filing electronically may petition the Department to waive the
22		electronic filing requirement.
23		The Department may require returns to be filed on a
24		quarterly basis. If so required, a return for each calendar
25		quarter shall be filed on or before the twentieth day of the
26		calendar month following the end of such calendar quarter. The

SB1814 Enrolled - 420 - LRB101 09785 HLH 54886 b
1		taxpayer shall also file a return with the Department for each
2		of the first two months of each calendar quarter, on or before
3		the twentieth day of the following calendar month, stating:
4		1. The name of the seller;
5		2. The address of the principal place of business from
6		which he engages in the business of selling tangible
7		personal property at retail in this State;
8		3. The total amount of taxable receipts received by him
9		during the preceding calendar month from sales of tangible
10		personal property by him during such preceding calendar
11		month, including receipts from charge and time sales, but
12		less all deductions allowed by law;
13		4. The amount of credit provided in Section 2d of this
14		Act;
15		5. The amount of tax due;
16		5-5. The signature of the taxpayer; and
17		6. Such other reasonable information as the Department
18		may require.
19		Beginning on January 1, 2020, each retailer required or
20		authorized to collect the tax imposed by this Act on aviation
21		fuel sold at retail in this State during the preceding calendar
22		month shall, instead of reporting and paying tax on aviation
23		fuel as otherwise required by this Section, file and pay tax to
24		the Department on an aviation fuel tax return, on or before the
25		twentieth day of each calendar month. The requirements related
26		to the return shall be as otherwise provided in this Section.

SB1814 Enrolled - 421 - LRB101 09785 HLH 54886 b
1		Notwithstanding any other provisions of this Act to the
2		contrary, retailers collecting tax on aviation fuel shall file
3		all aviation fuel tax returns and shall make all aviation fuel
4		fee payments by electronic means in the manner and form
5		required by the Department. For purposes of this paragraph,
6		"aviation fuel" means a product that is intended for use or
7		offered for sale as fuel for an aircraft.
8		If a taxpayer fails to sign a return within 30 days after
9		the proper notice and demand for signature by the Department,
10		the return shall be considered valid and any amount shown to be
11		due on the return shall be deemed assessed.
12		Beginning October 1, 1993, a taxpayer who has an average
13		monthly tax liability of $150,000 or more shall make all
14		payments required by rules of the Department by electronic
15		funds transfer. Beginning October 1, 1994, a taxpayer who has
16		an average monthly tax liability of $100,000 or more shall make
17		all payments required by rules of the Department by electronic
18		funds transfer. Beginning October 1, 1995, a taxpayer who has
19		an average monthly tax liability of $50,000 or more shall make
20		all payments required by rules of the Department by electronic
21		funds transfer. Beginning October 1, 2000, a taxpayer who has
22		an annual tax liability of $200,000 or more shall make all
23		payments required by rules of the Department by electronic
24		funds transfer. The term "annual tax liability" shall be the
25		sum of the taxpayer's liabilities under this Act, and under all
26		other State and local occupation and use tax laws administered

SB1814 Enrolled - 422 - LRB101 09785 HLH 54886 b
1		by the Department, for the immediately preceding calendar year.
2		The term "average monthly tax liability" means the sum of the
3		taxpayer's liabilities under this Act, and under all other
4		State and local occupation and use tax laws administered by the
5		Department, for the immediately preceding calendar year
6		divided by 12. Beginning on October 1, 2002, a taxpayer who has
7		a tax liability in the amount set forth in subsection (b) of
8		Section 2505-210 of the Department of Revenue Law shall make
9		all payments required by rules of the Department by electronic
10		funds transfer.
11		Before August 1 of each year beginning in 1993, the
12		Department shall notify all taxpayers required to make payments
13		by electronic funds transfer. All taxpayers required to make
14		payments by electronic funds transfer shall make those payments
15		for a minimum of one year beginning on October 1.
16		Any taxpayer not required to make payments by electronic
17		funds transfer may make payments by electronic funds transfer
18		with the permission of the Department.
19		All taxpayers required to make payment by electronic funds
20		transfer and any taxpayers authorized to voluntarily make
21		payments by electronic funds transfer shall make those payments
22		in the manner authorized by the Department.
23		The Department shall adopt such rules as are necessary to
24		effectuate a program of electronic funds transfer and the
25		requirements of this Section.
26		Before October 1, 2000, if the taxpayer's average monthly

SB1814 Enrolled - 423 - LRB101 09785 HLH 54886 b
1		tax liability to the Department under this Act, the Retailers'
2		Occupation Tax Act, the Service Occupation Tax Act, the Service
3		Use Tax Act was $10,000 or more during the preceding 4 complete
4		calendar quarters, he shall file a return with the Department
5		each month by the 20th day of the month next following the
6		month during which such tax liability is incurred and shall
7		make payments to the Department on or before the 7th, 15th,
8		22nd and last day of the month during which such liability is
9		incurred. On and after October 1, 2000, if the taxpayer's
10		average monthly tax liability to the Department under this Act,
11		the Retailers' Occupation Tax Act, the Service Occupation Tax
12		Act, and the Service Use Tax Act was $20,000 or more during the
13		preceding 4 complete calendar quarters, he shall file a return
14		with the Department each month by the 20th day of the month
15		next following the month during which such tax liability is
16		incurred and shall make payment to the Department on or before
17		the 7th, 15th, 22nd and last day of the month during which such
18		liability is incurred. If the month during which such tax
19		liability is incurred began prior to January 1, 1985, each
20		payment shall be in an amount equal to 1/4 of the taxpayer's
21		actual liability for the month or an amount set by the
22		Department not to exceed 1/4 of the average monthly liability
23		of the taxpayer to the Department for the preceding 4 complete
24		calendar quarters (excluding the month of highest liability and
25		the month of lowest liability in such 4 quarter period). If the
26		month during which such tax liability is incurred begins on or

SB1814 Enrolled - 424 - LRB101 09785 HLH 54886 b
1		after January 1, 1985, and prior to January 1, 1987, each
2		payment shall be in an amount equal to 22.5% of the taxpayer's
3		actual liability for the month or 27.5% of the taxpayer's
4		liability for the same calendar month of the preceding year. If
5		the month during which such tax liability is incurred begins on
6		or after January 1, 1987, and prior to January 1, 1988, each
7		payment shall be in an amount equal to 22.5% of the taxpayer's
8		actual liability for the month or 26.25% of the taxpayer's
9		liability for the same calendar month of the preceding year. If
10		the month during which such tax liability is incurred begins on
11		or after January 1, 1988, and prior to January 1, 1989, or
12		begins on or after January 1, 1996, each payment shall be in an
13		amount equal to 22.5% of the taxpayer's actual liability for
14		the month or 25% of the taxpayer's liability for the same
15		calendar month of the preceding year. If the month during which
16		such tax liability is incurred begins on or after January 1,
17		1989, and prior to January 1, 1996, each payment shall be in an
18		amount equal to 22.5% of the taxpayer's actual liability for
19		the month or 25% of the taxpayer's liability for the same
20		calendar month of the preceding year or 100% of the taxpayer's
21		actual liability for the quarter monthly reporting period. The
22		amount of such quarter monthly payments shall be credited
23		against the final tax liability of the taxpayer's return for
24		that month. Before October 1, 2000, once applicable, the
25		requirement of the making of quarter monthly payments to the
26		Department shall continue until such taxpayer's average

SB1814 Enrolled - 425 - LRB101 09785 HLH 54886 b
1		monthly liability to the Department during the preceding 4
2		complete calendar quarters (excluding the month of highest
3		liability and the month of lowest liability) is less than
4		$9,000, or until such taxpayer's average monthly liability to
5		the Department as computed for each calendar quarter of the 4
6		preceding complete calendar quarter period is less than
7		$10,000. However, if a taxpayer can show the Department that a
8		substantial change in the taxpayer's business has occurred
9		which causes the taxpayer to anticipate that his average
10		monthly tax liability for the reasonably foreseeable future
11		will fall below the $10,000 threshold stated above, then such
12		taxpayer may petition the Department for change in such
13		taxpayer's reporting status. On and after October 1, 2000, once
14		applicable, the requirement of the making of quarter monthly
15		payments to the Department shall continue until such taxpayer's
16		average monthly liability to the Department during the
17		preceding 4 complete calendar quarters (excluding the month of
18		highest liability and the month of lowest liability) is less
19		than $19,000 or until such taxpayer's average monthly liability
20		to the Department as computed for each calendar quarter of the
21		4 preceding complete calendar quarter period is less than
22		$20,000. However, if a taxpayer can show the Department that a
23		substantial change in the taxpayer's business has occurred
24		which causes the taxpayer to anticipate that his average
25		monthly tax liability for the reasonably foreseeable future
26		will fall below the $20,000 threshold stated above, then such

SB1814 Enrolled - 426 - LRB101 09785 HLH 54886 b
1		taxpayer may petition the Department for a change in such
2		taxpayer's reporting status. The Department shall change such
3		taxpayer's reporting status unless it finds that such change is
4		seasonal in nature and not likely to be long term. If any such
5		quarter monthly payment is not paid at the time or in the
6		amount required by this Section, then the taxpayer shall be
7		liable for penalties and interest on the difference between the
8		minimum amount due and the amount of such quarter monthly
9		payment actually and timely paid, except insofar as the
10		taxpayer has previously made payments for that month to the
11		Department in excess of the minimum payments previously due as
12		provided in this Section. The Department shall make reasonable
13		rules and regulations to govern the quarter monthly payment
14		amount and quarter monthly payment dates for taxpayers who file
15		on other than a calendar monthly basis.
16		If any such payment provided for in this Section exceeds
17		the taxpayer's liabilities under this Act, the Retailers'
18		Occupation Tax Act, the Service Occupation Tax Act and the
19		Service Use Tax Act, as shown by an original monthly return,
20		the Department shall issue to the taxpayer a credit memorandum
21		no later than 30 days after the date of payment, which
22		memorandum may be submitted by the taxpayer to the Department
23		in payment of tax liability subsequently to be remitted by the
24		taxpayer to the Department or be assigned by the taxpayer to a
25		similar taxpayer under this Act, the Retailers' Occupation Tax
26		Act, the Service Occupation Tax Act or the Service Use Tax Act,

SB1814 Enrolled - 427 - LRB101 09785 HLH 54886 b
1		in accordance with reasonable rules and regulations to be
2		prescribed by the Department, except that if such excess
3		payment is shown on an original monthly return and is made
4		after December 31, 1986, no credit memorandum shall be issued,
5		unless requested by the taxpayer. If no such request is made,
6		the taxpayer may credit such excess payment against tax
7		liability subsequently to be remitted by the taxpayer to the
8		Department under this Act, the Retailers' Occupation Tax Act,
9		the Service Occupation Tax Act or the Service Use Tax Act, in
10		accordance with reasonable rules and regulations prescribed by
11		the Department. If the Department subsequently determines that
12		all or any part of the credit taken was not actually due to the
13		taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
14		be reduced by 2.1% or 1.75% of the difference between the
15		credit taken and that actually due, and the taxpayer shall be
16		liable for penalties and interest on such difference.
17		If the retailer is otherwise required to file a monthly
18		return and if the retailer's average monthly tax liability to
19		the Department does not exceed $200, the Department may
20		authorize his returns to be filed on a quarter annual basis,
21		with the return for January, February, and March of a given
22		year being due by April 20 of such year; with the return for
23		April, May and June of a given year being due by July 20 of such
24		year; with the return for July, August and September of a given
25		year being due by October 20 of such year, and with the return
26		for October, November and December of a given year being due by

SB1814 Enrolled - 428 - LRB101 09785 HLH 54886 b
1		January 20 of the following year.
2		If the retailer is otherwise required to file a monthly or
3		quarterly return and if the retailer's average monthly tax
4		liability to the Department does not exceed $50, the Department
5		may authorize his returns to be filed on an annual basis, with
6		the return for a given year being due by January 20 of the
7		following year.
8		Such quarter annual and annual returns, as to form and
9		substance, shall be subject to the same requirements as monthly
10		returns.
11		Notwithstanding any other provision in this Act concerning
12		the time within which a retailer may file his return, in the
13		case of any retailer who ceases to engage in a kind of business
14		which makes him responsible for filing returns under this Act,
15		such retailer shall file a final return under this Act with the
16		Department not more than one month after discontinuing such
17		business.
18		In addition, with respect to motor vehicles, watercraft,
19		aircraft, and trailers that are required to be registered with
20		an agency of this State, except as otherwise provided in this
21		Section, every retailer selling this kind of tangible personal
22		property shall file, with the Department, upon a form to be
23		prescribed and supplied by the Department, a separate return
24		for each such item of tangible personal property which the
25		retailer sells, except that if, in the same transaction, (i) a
26		retailer of aircraft, watercraft, motor vehicles or trailers

SB1814 Enrolled - 429 - LRB101 09785 HLH 54886 b
1		transfers more than one aircraft, watercraft, motor vehicle or
2		trailer to another aircraft, watercraft, motor vehicle or
3		trailer retailer for the purpose of resale or (ii) a retailer
4		of aircraft, watercraft, motor vehicles, or trailers transfers
5		more than one aircraft, watercraft, motor vehicle, or trailer
6		to a purchaser for use as a qualifying rolling stock as
7		provided in Section 3-55 of this Act, then that seller may
8		report the transfer of all the aircraft, watercraft, motor
9		vehicles or trailers involved in that transaction to the
10		Department on the same uniform invoice-transaction reporting
11		return form. For purposes of this Section, "watercraft" means a
12		Class 2, Class 3, or Class 4 watercraft as defined in Section
13		3-2 of the Boat Registration and Safety Act, a personal
14		watercraft, or any boat equipped with an inboard motor.
15		In addition, with respect to motor vehicles, watercraft,
16		aircraft, and trailers that are required to be registered with
17		an agency of this State, every person who is engaged in the
18		business of leasing or renting such items and who, in
19		connection with such business, sells any such item to a
20		retailer for the purpose of resale is, notwithstanding any
21		other provision of this Section to the contrary, authorized to
22		meet the return-filing requirement of this Act by reporting the
23		transfer of all the aircraft, watercraft, motor vehicles, or
24		trailers transferred for resale during a month to the
25		Department on the same uniform invoice-transaction reporting
26		return form on or before the 20th of the month following the

SB1814 Enrolled - 430 - LRB101 09785 HLH 54886 b
1		month in which the transfer takes place. Notwithstanding any
2		other provision of this Act to the contrary, all returns filed
3		under this paragraph must be filed by electronic means in the
4		manner and form as required by the Department.
5		The transaction reporting return in the case of motor
6		vehicles or trailers that are required to be registered with an
7		agency of this State, shall be the same document as the Uniform
8		Invoice referred to in Section 5-402 of the Illinois Vehicle
9		Code and must show the name and address of the seller; the name
10		and address of the purchaser; the amount of the selling price
11		including the amount allowed by the retailer for traded-in
12		property, if any; the amount allowed by the retailer for the
13		traded-in tangible personal property, if any, to the extent to
14		which Section 2 of this Act allows an exemption for the value
15		of traded-in property; the balance payable after deducting such
16		trade-in allowance from the total selling price; the amount of
17		tax due from the retailer with respect to such transaction; the
18		amount of tax collected from the purchaser by the retailer on
19		such transaction (or satisfactory evidence that such tax is not
20		due in that particular instance, if that is claimed to be the
21		fact); the place and date of the sale; a sufficient
22		identification of the property sold; such other information as
23		is required in Section 5-402 of the Illinois Vehicle Code, and
24		such other information as the Department may reasonably
25		require.
26		The transaction reporting return in the case of watercraft

SB1814 Enrolled - 431 - LRB101 09785 HLH 54886 b
1		and aircraft must show the name and address of the seller; the
2		name and address of the purchaser; the amount of the selling
3		price including the amount allowed by the retailer for
4		traded-in property, if any; the amount allowed by the retailer
5		for the traded-in tangible personal property, if any, to the
6		extent to which Section 2 of this Act allows an exemption for
7		the value of traded-in property; the balance payable after
8		deducting such trade-in allowance from the total selling price;
9		the amount of tax due from the retailer with respect to such
10		transaction; the amount of tax collected from the purchaser by
11		the retailer on such transaction (or satisfactory evidence that
12		such tax is not due in that particular instance, if that is
13		claimed to be the fact); the place and date of the sale, a
14		sufficient identification of the property sold, and such other
15		information as the Department may reasonably require.
16		Such transaction reporting return shall be filed not later
17		than 20 days after the date of delivery of the item that is
18		being sold, but may be filed by the retailer at any time sooner
19		than that if he chooses to do so. The transaction reporting
20		return and tax remittance or proof of exemption from the tax
21		that is imposed by this Act may be transmitted to the
22		Department by way of the State agency with which, or State
23		officer with whom, the tangible personal property must be
24		titled or registered (if titling or registration is required)
25		if the Department and such agency or State officer determine
26		that this procedure will expedite the processing of

SB1814 Enrolled - 432 - LRB101 09785 HLH 54886 b
1		applications for title or registration.
2		With each such transaction reporting return, the retailer
3		shall remit the proper amount of tax due (or shall submit
4		satisfactory evidence that the sale is not taxable if that is
5		the case), to the Department or its agents, whereupon the
6		Department shall issue, in the purchaser's name, a tax receipt
7		(or a certificate of exemption if the Department is satisfied
8		that the particular sale is tax exempt) which such purchaser
9		may submit to the agency with which, or State officer with
10		whom, he must title or register the tangible personal property
11		that is involved (if titling or registration is required) in
12		support of such purchaser's application for an Illinois
13		certificate or other evidence of title or registration to such
14		tangible personal property.
15		No retailer's failure or refusal to remit tax under this
16		Act precludes a user, who has paid the proper tax to the
17		retailer, from obtaining his certificate of title or other
18		evidence of title or registration (if titling or registration
19		is required) upon satisfying the Department that such user has
20		paid the proper tax (if tax is due) to the retailer. The
21		Department shall adopt appropriate rules to carry out the
22		mandate of this paragraph.
23		If the user who would otherwise pay tax to the retailer
24		wants the transaction reporting return filed and the payment of
25		tax or proof of exemption made to the Department before the
26		retailer is willing to take these actions and such user has not

SB1814 Enrolled - 433 - LRB101 09785 HLH 54886 b
1		paid the tax to the retailer, such user may certify to the fact
2		of such delay by the retailer, and may (upon the Department
3		being satisfied of the truth of such certification) transmit
4		the information required by the transaction reporting return
5		and the remittance for tax or proof of exemption directly to
6		the Department and obtain his tax receipt or exemption
7		determination, in which event the transaction reporting return
8		and tax remittance (if a tax payment was required) shall be
9		credited by the Department to the proper retailer's account
10		with the Department, but without the 2.1% or 1.75% discount
11		provided for in this Section being allowed. When the user pays
12		the tax directly to the Department, he shall pay the tax in the
13		same amount and in the same form in which it would be remitted
14		if the tax had been remitted to the Department by the retailer.
15		Where a retailer collects the tax with respect to the
16		selling price of tangible personal property which he sells and
17		the purchaser thereafter returns such tangible personal
18		property and the retailer refunds the selling price thereof to
19		the purchaser, such retailer shall also refund, to the
20		purchaser, the tax so collected from the purchaser. When filing
21		his return for the period in which he refunds such tax to the
22		purchaser, the retailer may deduct the amount of the tax so
23		refunded by him to the purchaser from any other use tax which
24		such retailer may be required to pay or remit to the
25		Department, as shown by such return, if the amount of the tax
26		to be deducted was previously remitted to the Department by

SB1814 Enrolled - 434 - LRB101 09785 HLH 54886 b
1		such retailer. If the retailer has not previously remitted the
2		amount of such tax to the Department, he is entitled to no
3		deduction under this Act upon refunding such tax to the
4		purchaser.
5		Any retailer filing a return under this Section shall also
6		include (for the purpose of paying tax thereon) the total tax
7		covered by such return upon the selling price of tangible
8		personal property purchased by him at retail from a retailer,
9		but as to which the tax imposed by this Act was not collected
10		from the retailer filing such return, and such retailer shall
11		remit the amount of such tax to the Department when filing such
12		return.
13		If experience indicates such action to be practicable, the
14		Department may prescribe and furnish a combination or joint
15		return which will enable retailers, who are required to file
16		returns hereunder and also under the Retailers' Occupation Tax
17		Act, to furnish all the return information required by both
18		Acts on the one form.
19		Where the retailer has more than one business registered
20		with the Department under separate registration under this Act,
21		such retailer may not file each return that is due as a single
22		return covering all such registered businesses, but shall file
23		separate returns for each such registered business.
24		Beginning January 1, 1990, each month the Department shall
25		pay into the State and Local Sales Tax Reform Fund, a special
26		fund in the State Treasury which is hereby created, the net

SB1814 Enrolled - 435 - LRB101 09785 HLH 54886 b
1		revenue realized for the preceding month from the 1% tax
2		imposed under this Act.
3		Beginning January 1, 1990, each month the Department shall
4		pay into the County and Mass Transit District Fund 4% of the
5		net revenue realized for the preceding month from the 6.25%
6		general rate on the selling price of tangible personal property
7		which is purchased outside Illinois at retail from a retailer
8		and which is titled or registered by an agency of this State's
9		government.
10		Beginning January 1, 1990, each month the Department shall
11		pay into the State and Local Sales Tax Reform Fund, a special
12		fund in the State Treasury, 20% of the net revenue realized for
13		the preceding month from the 6.25% general rate on the selling
14		price of tangible personal property, other than (i) tangible
15		personal property which is purchased outside Illinois at retail
16		from a retailer and which is titled or registered by an agency
17		of this State's government and (ii) aviation fuel sold on or
18		after December 1, 2019. This exception for aviation fuel only
19		applies for so long as the revenue use requirements of 49
20		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
21		For aviation fuel sold on or after December 1, 2019, each
22		month the Department shall pay into the State Aviation Program
23		Fund 20% of the net revenue realized for the preceding month
24		from the 6.25% general rate on the selling price of aviation
25		fuel, less an amount estimated by the Department to be required
26		for refunds of the 20% portion of the tax on aviation fuel

SB1814 Enrolled - 436 - LRB101 09785 HLH 54886 b
1		under this Act, which amount shall be deposited into the
2		Aviation Fuel Sales Tax Refund Fund. The Department shall only
3		pay moneys into the State Aviation Program Fund and the
4		Aviation Fuels Sales Tax Refund Fund under this Act for so long
5		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6		U.S.C. 47133 are binding on the State.
7		Beginning August 1, 2000, each month the Department shall
8		pay into the State and Local Sales Tax Reform Fund 100% of the
9		net revenue realized for the preceding month from the 1.25%
10		rate on the selling price of motor fuel and gasohol. Beginning
11		September 1, 2010, each month the Department shall pay into the
12		State and Local Sales Tax Reform Fund 100% of the net revenue
13		realized for the preceding month from the 1.25% rate on the
14		selling price of sales tax holiday items.
15		Beginning January 1, 1990, each month the Department shall
16		pay into the Local Government Tax Fund 16% of the net revenue
17		realized for the preceding month from the 6.25% general rate on
18		the selling price of tangible personal property which is
19		purchased outside Illinois at retail from a retailer and which
20		is titled or registered by an agency of this State's
21		government.
22		Beginning October 1, 2009, each month the Department shall
23		pay into the Capital Projects Fund an amount that is equal to
24		an amount estimated by the Department to represent 80% of the
25		net revenue realized for the preceding month from the sale of
26		candy, grooming and hygiene products, and soft drinks that had

SB1814 Enrolled - 437 - LRB101 09785 HLH 54886 b
1		been taxed at a rate of 1% prior to September 1, 2009 but that
2		are now taxed at 6.25%.
3		Beginning July 1, 2011, each month the Department shall pay
4		into the Clean Air Act Permit Fund 80% of the net revenue
5		realized for the preceding month from the 6.25% general rate on
6		the selling price of sorbents used in Illinois in the process
7		of sorbent injection as used to comply with the Environmental
8		Protection Act or the federal Clean Air Act, but the total
9		payment into the Clean Air Act Permit Fund under this Act and
10		the Retailers' Occupation Tax Act shall not exceed $2,000,000
11		in any fiscal year.
12		Beginning July 1, 2013, each month the Department shall pay
13		into the Underground Storage Tank Fund from the proceeds
14		collected under this Act, the Service Use Tax Act, the Service
15		Occupation Tax Act, and the Retailers' Occupation Tax Act an
16		amount equal to the average monthly deficit in the Underground
17		Storage Tank Fund during the prior year, as certified annually
18		by the Illinois Environmental Protection Agency, but the total
19		payment into the Underground Storage Tank Fund under this Act,
20		the Service Use Tax Act, the Service Occupation Tax Act, and
21		the Retailers' Occupation Tax Act shall not exceed $18,000,000
22		in any State fiscal year. As used in this paragraph, the
23		"average monthly deficit" shall be equal to the difference
24		between the average monthly claims for payment by the fund and
25		the average monthly revenues deposited into the fund, excluding
26		payments made pursuant to this paragraph.

SB1814 Enrolled - 438 - LRB101 09785 HLH 54886 b
1		Beginning July 1, 2015, of the remainder of the moneys
2		received by the Department under this Act, the Service Use Tax
3		Act, the Service Occupation Tax Act, and the Retailers'
4		Occupation Tax Act, each month the Department shall deposit
5		$500,000 into the State Crime Laboratory Fund.
6		Of the remainder of the moneys received by the Department
7		pursuant to this Act, (a) 1.75% thereof shall be paid into the
8		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9		and after July 1, 1989, 3.8% thereof shall be paid into the
10		Build Illinois Fund; provided, however, that if in any fiscal
11		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12		may be, of the moneys received by the Department and required
13		to be paid into the Build Illinois Fund pursuant to Section 3
14		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16		Service Occupation Tax Act, such Acts being hereinafter called
17		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18		may be, of moneys being hereinafter called the "Tax Act
19		Amount", and (2) the amount transferred to the Build Illinois
20		Fund from the State and Local Sales Tax Reform Fund shall be
21		less than the Annual Specified Amount (as defined in Section 3
22		of the Retailers' Occupation Tax Act), an amount equal to the
23		difference shall be immediately paid into the Build Illinois
24		Fund from other moneys received by the Department pursuant to
25		the Tax Acts; and further provided, that if on the last
26		business day of any month the sum of (1) the Tax Act Amount

SB1814 Enrolled - 439 - LRB101 09785 HLH 54886 b
1		required to be deposited into the Build Illinois Bond Account
2		in the Build Illinois Fund during such month and (2) the amount
3		transferred during such month to the Build Illinois Fund from
4		the State and Local Sales Tax Reform Fund shall have been less
5		than 1/12 of the Annual Specified Amount, an amount equal to
6		the difference shall be immediately paid into the Build
7		Illinois Fund from other moneys received by the Department
8		pursuant to the Tax Acts; and, further provided, that in no
9		event shall the payments required under the preceding proviso
10		result in aggregate payments into the Build Illinois Fund
11		pursuant to this clause (b) for any fiscal year in excess of
12		the greater of (i) the Tax Act Amount or (ii) the Annual
13		Specified Amount for such fiscal year; and, further provided,
14		that the amounts payable into the Build Illinois Fund under
15		this clause (b) shall be payable only until such time as the
16		aggregate amount on deposit under each trust indenture securing
17		Bonds issued and outstanding pursuant to the Build Illinois
18		Bond Act is sufficient, taking into account any future
19		investment income, to fully provide, in accordance with such
20		indenture, for the defeasance of or the payment of the
21		principal of, premium, if any, and interest on the Bonds
22		secured by such indenture and on any Bonds expected to be
23		issued thereafter and all fees and costs payable with respect
24		thereto, all as certified by the Director of the Bureau of the
25		Budget (now Governor's Office of Management and Budget). If on
26		the last business day of any month in which Bonds are

SB1814 Enrolled - 440 - LRB101 09785 HLH 54886 b
1		outstanding pursuant to the Build Illinois Bond Act, the
2		aggregate of the moneys deposited in the Build Illinois Bond
3		Account in the Build Illinois Fund in such month shall be less
4		than the amount required to be transferred in such month from
5		the Build Illinois Bond Account to the Build Illinois Bond
6		Retirement and Interest Fund pursuant to Section 13 of the
7		Build Illinois Bond Act, an amount equal to such deficiency
8		shall be immediately paid from other moneys received by the
9		Department pursuant to the Tax Acts to the Build Illinois Fund;
10		provided, however, that any amounts paid to the Build Illinois
11		Fund in any fiscal year pursuant to this sentence shall be
12		deemed to constitute payments pursuant to clause (b) of the
13		preceding sentence and shall reduce the amount otherwise
14		payable for such fiscal year pursuant to clause (b) of the
15		preceding sentence. The moneys received by the Department
16		pursuant to this Act and required to be deposited into the
17		Build Illinois Fund are subject to the pledge, claim and charge
18		set forth in Section 12 of the Build Illinois Bond Act.
19		Subject to payment of amounts into the Build Illinois Fund
20		as provided in the preceding paragraph or in any amendment
21		thereto hereafter enacted, the following specified monthly
22		installment of the amount requested in the certificate of the
23		Chairman of the Metropolitan Pier and Exposition Authority
24		provided under Section 8.25f of the State Finance Act, but not
25		in excess of the sums designated as "Total Deposit", shall be
26		deposited in the aggregate from collections under Section 9 of

SB1814 Enrolled - 441 - LRB101 09785 HLH 54886 b
1		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2		9 of the Service Occupation Tax Act, and Section 3 of the
3		Retailers' Occupation Tax Act into the McCormick Place
4		Expansion Project Fund in the specified fiscal years.
5 Fiscal Year Total Deposit 6 1993 $0 7 1994 53,000,000 8 1995 58,000,000 9 1996 61,000,000 10 1997 64,000,000 11 1998 68,000,000 12 1999 71,000,000 13 2000 75,000,000 14 2001 80,000,000 15 2002 93,000,000 16 2003 99,000,000 17 2004 103,000,000 18 2005 108,000,000 19 2006 113,000,000 20 2007 119,000,000 21 2008 126,000,000 22 2009 132,000,000 23 2010 139,000,000 24 2011 146,000,000 25 2012 153,000,000 26 2013 161,000,000

SB1814 Enrolled - 442 - LRB101 09785 HLH 54886 b

1 2014 170,000,000 2 2015 179,000,000 3 2016 189,000,000 4 2017 199,000,000 5 2018 210,000,000 6 2019 221,000,000 7 2020 233,000,000 8 2021 246,000,000 9 2022 260,000,000 10 2023 275,000,000 11 2024 275,000,000 12 2025 275,000,000 13 2026 279,000,000 14 2027 292,000,000 15 2028 307,000,000 16 2029 322,000,000 17 2030 338,000,000 18 2031 350,000,000 19 2032 350,000,000 20 and 21 each fiscal year 22 thereafter that bonds 23 are outstanding under 24 Section 13.2 of the 25 Metropolitan Pier and 26 Exposition Authority Act,

SB1814 Enrolled - 443 - LRB101 09785 HLH 54886 b
1 but not after fiscal year 2060.
2		Beginning July 20, 1993 and in each month of each fiscal
3		year thereafter, one-eighth of the amount requested in the
4		certificate of the Chairman of the Metropolitan Pier and
5		Exposition Authority for that fiscal year, less the amount
6		deposited into the McCormick Place Expansion Project Fund by
7		the State Treasurer in the respective month under subsection
8		(g) of Section 13 of the Metropolitan Pier and Exposition
9		Authority Act, plus cumulative deficiencies in the deposits
10		required under this Section for previous months and years,
11		shall be deposited into the McCormick Place Expansion Project
12		Fund, until the full amount requested for the fiscal year, but
13		not in excess of the amount specified above as "Total Deposit",
14		has been deposited.
15		Subject to payment of amounts into the Capital Projects
16		Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
17		and the McCormick Place Expansion Project Fund pursuant to the
18		preceding paragraphs or in any amendments thereto hereafter
19		enacted, the Department shall each month deposit into the
20		Aviation Fuel Sales Tax Refund Fund an amount estimated by the
21		Department to be required for refunds of the 80% portion of the
22		tax on aviation fuel under this Act.
23		Subject to payment of amounts into the Build Illinois Fund
24		and the McCormick Place Expansion Project Fund pursuant to the
25		preceding paragraphs or in any amendments thereto hereafter
26		enacted, beginning July 1, 1993 and ending on September 30,

SB1814 Enrolled - 444 - LRB101 09785 HLH 54886 b
1		2013, the Department shall each month pay into the Illinois Tax
2		Increment Fund 0.27% of 80% of the net revenue realized for the
3		preceding month from the 6.25% general rate on the selling
4		price of tangible personal property.
5		Subject to payment of amounts into the Build Illinois Fund
6		and the McCormick Place Expansion Project Fund pursuant to the
7		preceding paragraphs or in any amendments thereto hereafter
8		enacted, beginning with the receipt of the first report of
9		taxes paid by an eligible business and continuing for a 25-year
10		period, the Department shall each month pay into the Energy
11		Infrastructure Fund 80% of the net revenue realized from the
12		6.25% general rate on the selling price of Illinois-mined coal
13		that was sold to an eligible business. For purposes of this
14		paragraph, the term "eligible business" means a new electric
15		generating facility certified pursuant to Section 605-332 of
16		the Department of Commerce and Economic Opportunity Law of the
17		Civil Administrative Code of Illinois.
18		Subject to payment of amounts into the Build Illinois Fund,
19		the McCormick Place Expansion Project Fund, the Illinois Tax
20		Increment Fund, and the Energy Infrastructure Fund pursuant to
21		the preceding paragraphs or in any amendments to this Section
22		hereafter enacted, beginning on the first day of the first
23		calendar month to occur on or after August 26, 2014 (the
24		effective date of Public Act 98-1098), each month, from the
25		collections made under Section 9 of the Use Tax Act, Section 9
26		of the Service Use Tax Act, Section 9 of the Service Occupation

SB1814 Enrolled - 445 - LRB101 09785 HLH 54886 b
1		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
2		the Department shall pay into the Tax Compliance and
3		Administration Fund, to be used, subject to appropriation, to
4		fund additional auditors and compliance personnel at the
5		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6		the cash receipts collected during the preceding fiscal year by
7		the Audit Bureau of the Department under the Use Tax Act, the
8		Service Use Tax Act, the Service Occupation Tax Act, the
9		Retailers' Occupation Tax Act, and associated local occupation
10		and use taxes administered by the Department (except the amount
11		collected on aviation fuel sold on or after December 1, 2019).
12		Subject to payments of amounts into the Build Illinois
13		Fund, the McCormick Place Expansion Project Fund, the Illinois
14		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
15		Compliance and Administration Fund as provided in this Section,
16		beginning on July 1, 2018 the Department shall pay each month
17		into the Downstate Public Transportation Fund the moneys
18		required to be so paid under Section 2-3 of the Downstate
19		Public Transportation Act.
20		Of the remainder of the moneys received by the Department
21		pursuant to this Act, 75% thereof shall be paid into the State
22		Treasury and 25% shall be reserved in a special account and
23		used only for the transfer to the Common School Fund as part of
24		the monthly transfer from the General Revenue Fund in
25		accordance with Section 8a of the State Finance Act.
26		As soon as possible after the first day of each month, upon

SB1814 Enrolled - 446 - LRB101 09785 HLH 54886 b
1		certification of the Department of Revenue, the Comptroller
2		shall order transferred and the Treasurer shall transfer from
3		the General Revenue Fund to the Motor Fuel Tax Fund an amount
4		equal to 1.7% of 80% of the net revenue realized under this Act
5		for the second preceding month. Beginning April 1, 2000, this
6		transfer is no longer required and shall not be made.
7		Net revenue realized for a month shall be the revenue
8		collected by the State pursuant to this Act, less the amount
9		paid out during that month as refunds to taxpayers for
10		overpayment of liability.
11		For greater simplicity of administration, manufacturers,
12		importers and wholesalers whose products are sold at retail in
13		Illinois by numerous retailers, and who wish to do so, may
14		assume the responsibility for accounting and paying to the
15		Department all tax accruing under this Act with respect to such
16		sales, if the retailers who are affected do not make written
17		objection to the Department to this arrangement.
18		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
19		99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
20		7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
21		(35 ILCS 105/19) (from Ch. 120, par. 439.19)
22		Sec. 19. If it shall appear that an amount of tax or
23		penalty or interest has been paid in error hereunder to the
24		Department by a purchaser, as distinguished from the retailer,
25		whether such amount be paid through a mistake of fact or an

SB1814 Enrolled - 447 - LRB101 09785 HLH 54886 b
1		error of law, such purchaser may file a claim for credit or
2		refund with the Department in accordance with Sections 6, 6a,
3		6b, 6c, and 6d of the Retailers' Occupation Tax Act. If it
4		shall appear that an amount of tax or penalty or interest has
5		been paid in error to the Department hereunder by a retailer
6		who is required or authorized to collect and remit the use tax,
7		whether such amount be paid through a mistake of fact or an
8		error of law, such retailer may file a claim for credit or
9		refund with the Department in accordance with Sections 6, 6a,
10		6b, 6c, and 6d of the Retailers' Occupation Tax Act, provided
11		that no credit or refund shall be allowed for any amount paid
12		by any such retailer unless it shall appear that he bore the
13		burden of such amount and did not shift the burden thereof to
14		anyone else (as in the case of a duplicated tax payment which
15		the retailer made to the Department and did not collect from
16		anyone else), or unless it shall appear that he or she or his
17		or her legal representative has unconditionally repaid such
18		amount to his vendee (1) who bore the burden thereof and has
19		not shifted such burden directly or indirectly in any manner
20		whatsoever; (2) who, if he has shifted such burden, has repaid
21		unconditionally such amount to his or her own vendee, and (3)
22		who is not entitled to receive any reimbursement therefor from
23		any other source than from his vendor, nor to be relieved of
24		such burden in any other manner whatsoever. If it shall appear
25		that an amount of tax has been paid in error hereunder by the
26		purchaser to a retailer, who retained such tax as reimbursement

SB1814 Enrolled - 448 - LRB101 09785 HLH 54886 b
1		for his or her tax liability on the same sale under the
2		Retailers' Occupation Tax Act, and who remitted the amount
3		involved to the Department under the Retailers' Occupation Tax
4		Act, whether such amount be paid through a mistake of fact or
5		an error of law, the procedure for recovering such tax shall be
6		that prescribed in Sections 6, 6a, 6b and 6c of the Retailers'
7		Occupation Tax Act.
8		Any credit or refund that is allowed under this Section
9		shall bear interest at the rate and in the manner specified in
10		the Uniform Penalty and Interest Act.
11		Any claim filed hereunder shall be filed upon a form
12		prescribed and furnished by the Department. The claim shall be
13		signed by the claimant (or by the claimant's legal
14		representative if the claimant shall have died or become a
15		person under legal disability), or by a duly authorized agent
16		of the claimant or his or her legal representative.
17		A claim for credit or refund shall be considered to have
18		been filed with the Department on the date upon which it is
19		received by the Department. Upon receipt of any claim for
20		credit or refund filed under this Act, any officer or employee
21		of the Department, authorized in writing by the Director of
22		Revenue to acknowledge receipt of such claims on behalf of the
23		Department, shall execute on behalf of the Department, and
24		shall deliver or mail to the claimant or his duly authorized
25		agent, a written receipt, acknowledging that the claim has been
26		filed with the Department, describing the claim in sufficient

SB1814 Enrolled - 449 - LRB101 09785 HLH 54886 b
1		detail to identify it and stating the date upon which the claim
2		was received by the Department. Such written receipt shall be
3		prima facie evidence that the Department received the claim
4		described in such receipt and shall be prima facie evidence of
5		the date when such claim was received by the Department. In the
6		absence of such a written receipt, the records of the
7		Department as to when the claim was received by the Department,
8		or as to whether or not the claim was received at all by the
9		Department, shall be deemed to be prima facie correct upon
10		these questions in the event of any dispute between the
11		claimant (or his or her legal representative) and the
12		Department concerning these questions.
13		In case the Department determines that the claimant is
14		entitled to a refund, such refund shall be made only from the
15		Aviation Fuel Sales Tax Refund Fund or from such appropriation
16		as may be available for that purpose, as appropriate. If it
17		appears unlikely that the amount available appropriated would
18		permit everyone having a claim allowed during the period
19		covered by such appropriation or from the Aviation Fuel Sales
20		Tax Refund Fund, as appropriate, to elect to receive a cash
21		refund, the Department, by rule or regulation, shall provide
22		for the payment of refunds in hardship cases and shall define
23		what types of cases qualify as hardship cases.
24		If a retailer who has failed to pay use tax on gross
25		receipts from retail sales is required by the Department to pay
26		such tax, such retailer, without filing any formal claim with

SB1814 Enrolled - 450 - LRB101 09785 HLH 54886 b
1		the Department, shall be allowed to take credit against such
2		use tax liability to the extent, if any, to which such retailer
3		has paid an amount equivalent to retailers' occupation tax or
4		has paid use tax in error to his or her vendor or vendors of the
5		same tangible personal property which such retailer bought for
6		resale and did not first use before selling it, and no penalty
7		or interest shall be charged to such retailer on the amount of
8		such credit. However, when such credit is allowed to the
9		retailer by the Department, the vendor is precluded from
10		refunding any of that tax to the retailer and filing a claim
11		for credit or refund with respect thereto with the Department.
12		The provisions of this amendatory Act shall be applied
13		retroactively, regardless of the date of the transaction.
14		(Source: P.A. 99-217, eff. 7-31-15.)
15		Section 15-15. The Service Use Tax Act is amended by
16		changing Sections 9 and 17 as follows:
17		(35 ILCS 110/9) (from Ch. 120, par. 439.39)
18		Sec. 9. Each serviceman required or authorized to collect
19		the tax herein imposed shall pay to the Department the amount
20		of such tax (except as otherwise provided) at the time when he
21		is required to file his return for the period during which such
22		tax was collected, less a discount of 2.1% prior to January 1,
23		1990 and 1.75% on and after January 1, 1990, or $5 per calendar
24		year, whichever is greater, which is allowed to reimburse the

SB1814 Enrolled - 451 - LRB101 09785 HLH 54886 b
1		serviceman for expenses incurred in collecting the tax, keeping
2		records, preparing and filing returns, remitting the tax and
3		supplying data to the Department on request. The discount under
4		this Section is not allowed for taxes paid on aviation fuel
5		that are deposited into the State Aviation Program Fund under
6		this Act. The discount allowed under this Section is allowed
7		only for returns that are filed in the manner required by this
8		Act. The Department may disallow the discount for servicemen
9		whose certificate of registration is revoked at the time the
10		return is filed, but only if the Department's decision to
11		revoke the certificate of registration has become final. A
12		serviceman need not remit that part of any tax collected by him
13		to the extent that he is required to pay and does pay the tax
14		imposed by the Service Occupation Tax Act with respect to his
15		sale of service involving the incidental transfer by him of the
16		same property.
17		Except as provided hereinafter in this Section, on or
18		before the twentieth day of each calendar month, such
19		serviceman shall file a return for the preceding calendar month
20		in accordance with reasonable Rules and Regulations to be
21		promulgated by the Department. Such return shall be filed on a
22		form prescribed by the Department and shall contain such
23		information as the Department may reasonably require. On and
24		after January 1, 2018, with respect to servicemen whose annual
25		gross receipts average $20,000 or more, all returns required to
26		be filed pursuant to this Act shall be filed electronically.

SB1814 Enrolled - 452 - LRB101 09785 HLH 54886 b
1		Servicemen who demonstrate that they do not have access to the
2		Internet or demonstrate hardship in filing electronically may
3		petition the Department to waive the electronic filing
4		requirement.
5		The Department may require returns to be filed on a
6		quarterly basis. If so required, a return for each calendar
7		quarter shall be filed on or before the twentieth day of the
8		calendar month following the end of such calendar quarter. The
9		taxpayer shall also file a return with the Department for each
10		of the first two months of each calendar quarter, on or before
11		the twentieth day of the following calendar month, stating:
12		1. The name of the seller;
13		2. The address of the principal place of business from
14		which he engages in business as a serviceman in this State;
15		3. The total amount of taxable receipts received by him
16		during the preceding calendar month, including receipts
17		from charge and time sales, but less all deductions allowed
18		by law;
19		4. The amount of credit provided in Section 2d of this
20		Act;
21		5. The amount of tax due;
22		5-5. The signature of the taxpayer; and
23		6. Such other reasonable information as the Department
24		may require.
25		Beginning on January 1, 2020, each serviceman required or
26		authorized to collect the tax imposed by this Act on aviation

SB1814 Enrolled - 453 - LRB101 09785 HLH 54886 b
1		fuel transferred as an incident of a sale of service in this
2		State during the preceding calendar month shall, instead of
3		reporting and paying tax on aviation fuel as otherwise required
4		by this Section, report and pay the tax by filing an aviation
5		fuel tax return with the Department on or before the twentieth
6		day of each calendar month. The requirements related to the
7		return shall be as otherwise provided in this Section.
8		Notwithstanding any other provisions of this Act to the
9		contrary, servicemen collecting tax on aviation fuel shall file
10		all aviation fuel tax returns and shall make all aviation fuel
11		tax payments by electronic means in the manner and form
12		required by the Department. For purposes of this paragraph,
13		"aviation fuel" means a product that is intended for use or
14		offered for sale as fuel for an aircraft.
15		If a taxpayer fails to sign a return within 30 days after
16		the proper notice and demand for signature by the Department,
17		the return shall be considered valid and any amount shown to be
18		due on the return shall be deemed assessed.
19		Beginning October 1, 1993, a taxpayer who has an average
20		monthly tax liability of $150,000 or more shall make all
21		payments required by rules of the Department by electronic
22		funds transfer. Beginning October 1, 1994, a taxpayer who has
23		an average monthly tax liability of $100,000 or more shall make
24		all payments required by rules of the Department by electronic
25		funds transfer. Beginning October 1, 1995, a taxpayer who has
26		an average monthly tax liability of $50,000 or more shall make

SB1814 Enrolled - 454 - LRB101 09785 HLH 54886 b
1		all payments required by rules of the Department by electronic
2		funds transfer. Beginning October 1, 2000, a taxpayer who has
3		an annual tax liability of $200,000 or more shall make all
4		payments required by rules of the Department by electronic
5		funds transfer. The term "annual tax liability" shall be the
6		sum of the taxpayer's liabilities under this Act, and under all
7		other State and local occupation and use tax laws administered
8		by the Department, for the immediately preceding calendar year.
9		The term "average monthly tax liability" means the sum of the
10		taxpayer's liabilities under this Act, and under all other
11		State and local occupation and use tax laws administered by the
12		Department, for the immediately preceding calendar year
13		divided by 12. Beginning on October 1, 2002, a taxpayer who has
14		a tax liability in the amount set forth in subsection (b) of
15		Section 2505-210 of the Department of Revenue Law shall make
16		all payments required by rules of the Department by electronic
17		funds transfer.
18		Before August 1 of each year beginning in 1993, the
19		Department shall notify all taxpayers required to make payments
20		by electronic funds transfer. All taxpayers required to make
21		payments by electronic funds transfer shall make those payments
22		for a minimum of one year beginning on October 1.
23		Any taxpayer not required to make payments by electronic
24		funds transfer may make payments by electronic funds transfer
25		with the permission of the Department.
26		All taxpayers required to make payment by electronic funds

SB1814 Enrolled - 455 - LRB101 09785 HLH 54886 b
1		transfer and any taxpayers authorized to voluntarily make
2		payments by electronic funds transfer shall make those payments
3		in the manner authorized by the Department.
4		The Department shall adopt such rules as are necessary to
5		effectuate a program of electronic funds transfer and the
6		requirements of this Section.
7		If the serviceman is otherwise required to file a monthly
8		return and if the serviceman's average monthly tax liability to
9		the Department does not exceed $200, the Department may
10		authorize his returns to be filed on a quarter annual basis,
11		with the return for January, February and March of a given year
12		being due by April 20 of such year; with the return for April,
13		May and June of a given year being due by July 20 of such year;
14		with the return for July, August and September of a given year
15		being due by October 20 of such year, and with the return for
16		October, November and December of a given year being due by
17		January 20 of the following year.
18		If the serviceman is otherwise required to file a monthly
19		or quarterly return and if the serviceman's average monthly tax
20		liability to the Department does not exceed $50, the Department
21		may authorize his returns to be filed on an annual basis, with
22		the return for a given year being due by January 20 of the
23		following year.
24		Such quarter annual and annual returns, as to form and
25		substance, shall be subject to the same requirements as monthly
26		returns.

SB1814 Enrolled - 456 - LRB101 09785 HLH 54886 b
1		Notwithstanding any other provision in this Act concerning
2		the time within which a serviceman may file his return, in the
3		case of any serviceman who ceases to engage in a kind of
4		business which makes him responsible for filing returns under
5		this Act, such serviceman shall file a final return under this
6		Act with the Department not more than 1 month after
7		discontinuing such business.
8		Where a serviceman collects the tax with respect to the
9		selling price of property which he sells and the purchaser
10		thereafter returns such property and the serviceman refunds the
11		selling price thereof to the purchaser, such serviceman shall
12		also refund, to the purchaser, the tax so collected from the
13		purchaser. When filing his return for the period in which he
14		refunds such tax to the purchaser, the serviceman may deduct
15		the amount of the tax so refunded by him to the purchaser from
16		any other Service Use Tax, Service Occupation Tax, retailers'
17		occupation tax or use tax which such serviceman may be required
18		to pay or remit to the Department, as shown by such return,
19		provided that the amount of the tax to be deducted shall
20		previously have been remitted to the Department by such
21		serviceman. If the serviceman shall not previously have
22		remitted the amount of such tax to the Department, he shall be
23		entitled to no deduction hereunder upon refunding such tax to
24		the purchaser.
25		Any serviceman filing a return hereunder shall also include
26		the total tax upon the selling price of tangible personal

SB1814 Enrolled - 457 - LRB101 09785 HLH 54886 b
1		property purchased for use by him as an incident to a sale of
2		service, and such serviceman shall remit the amount of such tax
3		to the Department when filing such return.
4		If experience indicates such action to be practicable, the
5		Department may prescribe and furnish a combination or joint
6		return which will enable servicemen, who are required to file
7		returns hereunder and also under the Service Occupation Tax
8		Act, to furnish all the return information required by both
9		Acts on the one form.
10		Where the serviceman has more than one business registered
11		with the Department under separate registration hereunder,
12		such serviceman shall not file each return that is due as a
13		single return covering all such registered businesses, but
14		shall file separate returns for each such registered business.
15		Beginning January 1, 1990, each month the Department shall
16		pay into the State and Local Tax Reform Fund, a special fund in
17		the State Treasury, the net revenue realized for the preceding
18		month from the 1% tax imposed under this Act.
19		Beginning January 1, 1990, each month the Department shall
20		pay into the State and Local Sales Tax Reform Fund 20% of the
21		net revenue realized for the preceding month from the 6.25%
22		general rate on transfers of tangible personal property, other
23		than (i) tangible personal property which is purchased outside
24		Illinois at retail from a retailer and which is titled or
25		registered by an agency of this State's government and (ii)
26		aviation fuel sold on or after December 1, 2019. This exception

SB1814 Enrolled - 458 - LRB101 09785 HLH 54886 b
1		for aviation fuel only applies for so long as the revenue use
2		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3		binding on the State.
4		For aviation fuel sold on or after December 1, 2019, each
5		month the Department shall pay into the State Aviation Program
6		Fund 20% of the net revenue realized for the preceding month
7		from the 6.25% general rate on the selling price of aviation
8		fuel, less an amount estimated by the Department to be required
9		for refunds of the 20% portion of the tax on aviation fuel
10		under this Act, which amount shall be deposited into the
11		Aviation Fuel Sales Tax Refund Fund. The Department shall only
12		pay moneys into the State Aviation Program Fund and the
13		Aviation Fuel Sales Tax Refund Fund under this Act for so long
14		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
15		U.S.C. 47133 are binding on the State.
16		Beginning August 1, 2000, each month the Department shall
17		pay into the State and Local Sales Tax Reform Fund 100% of the
18		net revenue realized for the preceding month from the 1.25%
19		rate on the selling price of motor fuel and gasohol.
20		Beginning October 1, 2009, each month the Department shall
21		pay into the Capital Projects Fund an amount that is equal to
22		an amount estimated by the Department to represent 80% of the
23		net revenue realized for the preceding month from the sale of
24		candy, grooming and hygiene products, and soft drinks that had
25		been taxed at a rate of 1% prior to September 1, 2009 but that
26		are now taxed at 6.25%.

SB1814 Enrolled - 459 - LRB101 09785 HLH 54886 b
1		Beginning July 1, 2013, each month the Department shall pay
2		into the Underground Storage Tank Fund from the proceeds
3		collected under this Act, the Use Tax Act, the Service
4		Occupation Tax Act, and the Retailers' Occupation Tax Act an
5		amount equal to the average monthly deficit in the Underground
6		Storage Tank Fund during the prior year, as certified annually
7		by the Illinois Environmental Protection Agency, but the total
8		payment into the Underground Storage Tank Fund under this Act,
9		the Use Tax Act, the Service Occupation Tax Act, and the
10		Retailers' Occupation Tax Act shall not exceed $18,000,000 in
11		any State fiscal year. As used in this paragraph, the "average
12		monthly deficit" shall be equal to the difference between the
13		average monthly claims for payment by the fund and the average
14		monthly revenues deposited into the fund, excluding payments
15		made pursuant to this paragraph.
16		Beginning July 1, 2015, of the remainder of the moneys
17		received by the Department under the Use Tax Act, this Act, the
18		Service Occupation Tax Act, and the Retailers' Occupation Tax
19		Act, each month the Department shall deposit $500,000 into the
20		State Crime Laboratory Fund.
21		Of the remainder of the moneys received by the Department
22		pursuant to this Act, (a) 1.75% thereof shall be paid into the
23		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
24		and after July 1, 1989, 3.8% thereof shall be paid into the
25		Build Illinois Fund; provided, however, that if in any fiscal
26		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

SB1814 Enrolled - 460 - LRB101 09785 HLH 54886 b
1		may be, of the moneys received by the Department and required
2		to be paid into the Build Illinois Fund pursuant to Section 3
3		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
4		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
5		Service Occupation Tax Act, such Acts being hereinafter called
6		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
7		may be, of moneys being hereinafter called the "Tax Act
8		Amount", and (2) the amount transferred to the Build Illinois
9		Fund from the State and Local Sales Tax Reform Fund shall be
10		less than the Annual Specified Amount (as defined in Section 3
11		of the Retailers' Occupation Tax Act), an amount equal to the
12		difference shall be immediately paid into the Build Illinois
13		Fund from other moneys received by the Department pursuant to
14		the Tax Acts; and further provided, that if on the last
15		business day of any month the sum of (1) the Tax Act Amount
16		required to be deposited into the Build Illinois Bond Account
17		in the Build Illinois Fund during such month and (2) the amount
18		transferred during such month to the Build Illinois Fund from
19		the State and Local Sales Tax Reform Fund shall have been less
20		than 1/12 of the Annual Specified Amount, an amount equal to
21		the difference shall be immediately paid into the Build
22		Illinois Fund from other moneys received by the Department
23		pursuant to the Tax Acts; and, further provided, that in no
24		event shall the payments required under the preceding proviso
25		result in aggregate payments into the Build Illinois Fund
26		pursuant to this clause (b) for any fiscal year in excess of

SB1814 Enrolled - 461 - LRB101 09785 HLH 54886 b
1		the greater of (i) the Tax Act Amount or (ii) the Annual
2		Specified Amount for such fiscal year; and, further provided,
3		that the amounts payable into the Build Illinois Fund under
4		this clause (b) shall be payable only until such time as the
5		aggregate amount on deposit under each trust indenture securing
6		Bonds issued and outstanding pursuant to the Build Illinois
7		Bond Act is sufficient, taking into account any future
8		investment income, to fully provide, in accordance with such
9		indenture, for the defeasance of or the payment of the
10		principal of, premium, if any, and interest on the Bonds
11		secured by such indenture and on any Bonds expected to be
12		issued thereafter and all fees and costs payable with respect
13		thereto, all as certified by the Director of the Bureau of the
14		Budget (now Governor's Office of Management and Budget). If on
15		the last business day of any month in which Bonds are
16		outstanding pursuant to the Build Illinois Bond Act, the
17		aggregate of the moneys deposited in the Build Illinois Bond
18		Account in the Build Illinois Fund in such month shall be less
19		than the amount required to be transferred in such month from
20		the Build Illinois Bond Account to the Build Illinois Bond
21		Retirement and Interest Fund pursuant to Section 13 of the
22		Build Illinois Bond Act, an amount equal to such deficiency
23		shall be immediately paid from other moneys received by the
24		Department pursuant to the Tax Acts to the Build Illinois Fund;
25		provided, however, that any amounts paid to the Build Illinois
26		Fund in any fiscal year pursuant to this sentence shall be

SB1814 Enrolled - 462 - LRB101 09785 HLH 54886 b
1		deemed to constitute payments pursuant to clause (b) of the
2		preceding sentence and shall reduce the amount otherwise
3		payable for such fiscal year pursuant to clause (b) of the
4		preceding sentence. The moneys received by the Department
5		pursuant to this Act and required to be deposited into the
6		Build Illinois Fund are subject to the pledge, claim and charge
7		set forth in Section 12 of the Build Illinois Bond Act.
8		Subject to payment of amounts into the Build Illinois Fund
9		as provided in the preceding paragraph or in any amendment
10		thereto hereafter enacted, the following specified monthly
11		installment of the amount requested in the certificate of the
12		Chairman of the Metropolitan Pier and Exposition Authority
13		provided under Section 8.25f of the State Finance Act, but not
14		in excess of the sums designated as "Total Deposit", shall be
15		deposited in the aggregate from collections under Section 9 of
16		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
17		9 of the Service Occupation Tax Act, and Section 3 of the
18		Retailers' Occupation Tax Act into the McCormick Place
19		Expansion Project Fund in the specified fiscal years.
20 Fiscal Year Total Deposit 21 1993 $0 22 1994 53,000,000 23 1995 58,000,000 24 1996 61,000,000 25 1997 64,000,000

SB1814 Enrolled - 463 - LRB101 09785 HLH 54886 b

1 1998 68,000,000 2 1999 71,000,000 3 2000 75,000,000 4 2001 80,000,000 5 2002 93,000,000 6 2003 99,000,000 7 2004 103,000,000 8 2005 108,000,000 9 2006 113,000,000 10 2007 119,000,000 11 2008 126,000,000 12 2009 132,000,000 13 2010 139,000,000 14 2011 146,000,000 15 2012 153,000,000 16 2013 161,000,000 17 2014 170,000,000 18 2015 179,000,000 19 2016 189,000,000 20 2017 199,000,000 21 2018 210,000,000 22 2019 221,000,000 23 2020 233,000,000 24 2021 246,000,000 25 2022 260,000,000 26 2023 275,000,000

SB1814 Enrolled - 464 - LRB101 09785 HLH 54886 b
1 2024 275,000,000 2 2025 275,000,000 3 2026 279,000,000 4 2027 292,000,000 5 2028 307,000,000 6 2029 322,000,000 7 2030 338,000,000 8 2031 350,000,000 9 2032 350,000,000 10 and 11 each fiscal year 12 thereafter that bonds 13 are outstanding under 14 Section 13.2 of the 15 Metropolitan Pier and 16 Exposition Authority Act, 17 but not after fiscal year 2060.
18		Beginning July 20, 1993 and in each month of each fiscal
19		year thereafter, one-eighth of the amount requested in the
20		certificate of the Chairman of the Metropolitan Pier and
21		Exposition Authority for that fiscal year, less the amount
22		deposited into the McCormick Place Expansion Project Fund by
23		the State Treasurer in the respective month under subsection
24		(g) of Section 13 of the Metropolitan Pier and Exposition
25		Authority Act, plus cumulative deficiencies in the deposits
26		required under this Section for previous months and years,

SB1814 Enrolled - 465 - LRB101 09785 HLH 54886 b
1		shall be deposited into the McCormick Place Expansion Project
2		Fund, until the full amount requested for the fiscal year, but
3		not in excess of the amount specified above as "Total Deposit",
4		has been deposited.
5		Subject to payment of amounts into the Capital Projects
6		Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
7		and the McCormick Place Expansion Project Fund pursuant to the
8		preceding paragraphs or in any amendments thereto hereafter
9		enacted, the Department shall each month deposit into the
10		Aviation Fuel Sales Tax Refund Fund an amount estimated by the
11		Department to be required for refunds of the 80% portion of the
12		tax on aviation fuel under this Act.
13		Subject to payment of amounts into the Build Illinois Fund
14		and the McCormick Place Expansion Project Fund pursuant to the
15		preceding paragraphs or in any amendments thereto hereafter
16		enacted, beginning July 1, 1993 and ending on September 30,
17		2013, the Department shall each month pay into the Illinois Tax
18		Increment Fund 0.27% of 80% of the net revenue realized for the
19		preceding month from the 6.25% general rate on the selling
20		price of tangible personal property.
21		Subject to payment of amounts into the Build Illinois Fund
22		and the McCormick Place Expansion Project Fund pursuant to the
23		preceding paragraphs or in any amendments thereto hereafter
24		enacted, beginning with the receipt of the first report of
25		taxes paid by an eligible business and continuing for a 25-year
26		period, the Department shall each month pay into the Energy

SB1814 Enrolled - 466 - LRB101 09785 HLH 54886 b
1		Infrastructure Fund 80% of the net revenue realized from the
2		6.25% general rate on the selling price of Illinois-mined coal
3		that was sold to an eligible business. For purposes of this
4		paragraph, the term "eligible business" means a new electric
5		generating facility certified pursuant to Section 605-332 of
6		the Department of Commerce and Economic Opportunity Law of the
7		Civil Administrative Code of Illinois.
8		Subject to payment of amounts into the Build Illinois Fund,
9		the McCormick Place Expansion Project Fund, the Illinois Tax
10		Increment Fund, and the Energy Infrastructure Fund pursuant to
11		the preceding paragraphs or in any amendments to this Section
12		hereafter enacted, beginning on the first day of the first
13		calendar month to occur on or after August 26, 2014 (the
14		effective date of Public Act 98-1098), each month, from the
15		collections made under Section 9 of the Use Tax Act, Section 9
16		of the Service Use Tax Act, Section 9 of the Service Occupation
17		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
18		the Department shall pay into the Tax Compliance and
19		Administration Fund, to be used, subject to appropriation, to
20		fund additional auditors and compliance personnel at the
21		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22		the cash receipts collected during the preceding fiscal year by
23		the Audit Bureau of the Department under the Use Tax Act, the
24		Service Use Tax Act, the Service Occupation Tax Act, the
25		Retailers' Occupation Tax Act, and associated local occupation
26		and use taxes administered by the Department (except the amount

SB1814 Enrolled - 467 - LRB101 09785 HLH 54886 b
1		collected on aviation fuel sold on or after December 1, 2019).
2		Subject to payments of amounts into the Build Illinois
3		Fund, the McCormick Place Expansion Project Fund, the Illinois
4		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
5		Compliance and Administration Fund as provided in this Section,
6		beginning on July 1, 2018 the Department shall pay each month
7		into the Downstate Public Transportation Fund the moneys
8		required to be so paid under Section 2-3 of the Downstate
9		Public Transportation Act.
10		Of the remainder of the moneys received by the Department
11		pursuant to this Act, 75% thereof shall be paid into the
12		General Revenue Fund of the State Treasury and 25% shall be
13		reserved in a special account and used only for the transfer to
14		the Common School Fund as part of the monthly transfer from the
15		General Revenue Fund in accordance with Section 8a of the State
16		Finance Act.
17		As soon as possible after the first day of each month, upon
18		certification of the Department of Revenue, the Comptroller
19		shall order transferred and the Treasurer shall transfer from
20		the General Revenue Fund to the Motor Fuel Tax Fund an amount
21		equal to 1.7% of 80% of the net revenue realized under this Act
22		for the second preceding month. Beginning April 1, 2000, this
23		transfer is no longer required and shall not be made.
24		Net revenue realized for a month shall be the revenue
25		collected by the State pursuant to this Act, less the amount
26		paid out during that month as refunds to taxpayers for

SB1814 Enrolled - 468 - LRB101 09785 HLH 54886 b
1		overpayment of liability.
2		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
3		100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
4		8-14-18; 100-1171, eff. 1-4-19.)
5		(35 ILCS 110/17) (from Ch. 120, par. 439.47)
6		Sec. 17. If it shall appear that an amount of tax or
7		penalty or interest has been paid in error hereunder to the
8		Department by a purchaser, as distinguished from the
9		serviceman, whether such amount be paid through a mistake of
10		fact or an error of law, such purchaser may file a claim for
11		credit or refund with the Department. If it shall appear that
12		an amount of tax or penalty or interest has been paid in error
13		to the Department hereunder by a serviceman who is required or
14		authorized to collect and remit the Service Use Tax, whether
15		such amount be paid through a mistake of fact or an error of
16		law, such serviceman may file a claim for credit or refund with
17		the Department, provided that no credit shall be allowed or
18		refund made for any amount paid by any such serviceman unless
19		it shall appear that he bore the burden of such amount and did
20		not shift the burden thereof to anyone else (as in the case of
21		a duplicated tax payment which the serviceman made to the
22		Department and did not collect from anyone else), or unless it
23		shall appear that he or his legal representative has
24		unconditionally repaid such amount to his vendee (1) who bore
25		the burden thereof and has not shifted such burden directly or

SB1814 Enrolled - 469 - LRB101 09785 HLH 54886 b
1		indirectly in any manner whatsoever; (2) who, if he has shifted
2		such burden, has repaid unconditionally such amount to his own
3		vendee, and (3) who is not entitled to receive any
4		reimbursement therefor from any other source than from his
5		vendor, nor to be relieved of such burden in any other manner
6		whatsoever. If it shall appear that an amount of tax has been
7		paid in error hereunder by the purchaser to a serviceman, who
8		retained such tax as reimbursement for his tax liability on the
9		same sale of service under the Service Occupation Tax Act, and
10		who paid such tax as required by the Service Occupation Tax
11		Act, whether such amount be paid through a mistake of fact or
12		an error of law, the procedure for recovering such tax shall be
13		that prescribed in Sections 17, 18, 19 and 20 of the Service
14		Occupation Tax Act.
15		Any credit or refund that is allowed under this Section
16		shall bear interest at the rate and in the manner specified in
17		the Uniform Penalty and Interest Act.
18		Any claim filed hereunder shall be filed upon a form
19		prescribed and furnished by the Department. The claim shall be
20		signed by the claimant (or by the claimant's legal
21		representative if the claimant shall have died or become a
22		person under legal disability), or by a duly authorized agent
23		of the claimant or his or her legal representative.
24		A claim for credit or refund shall be considered to have
25		been filed with the Department on the date upon which it is
26		received by the Department. Upon receipt of any claim for

SB1814 Enrolled - 470 - LRB101 09785 HLH 54886 b
1		credit or refund filed under this Act, any officer or employee
2		of the Department, authorized in writing by the Director of
3		Revenue to acknowledge receipt of such claims on behalf of the
4		Department, shall execute on behalf of the Department, and
5		shall deliver or mail to the claimant or his duly authorized
6		agent, a written receipt, acknowledging that the claim has been
7		filed with the Department, describing the claim in sufficient
8		detail to identify it and stating the date upon which the claim
9		was received by the Department. Such written receipt shall be
10		prima facie evidence that the Department received the claim
11		described in such receipt and shall be prima facie evidence of
12		the date when such claim was received by the Department. In the
13		absence of such a written receipt, the records of the
14		Department as to when the claim was received by the Department,
15		or as to whether or not the claim was received at all by the
16		Department, shall be deemed to be prima facie correct upon
17		these questions in the event of any dispute between the
18		claimant (or his or her legal representative) and the
19		Department concerning these questions.
20		In case the Department determines that the claimant is
21		entitled to a refund, such refund shall be made only from the
22		Aviation Fuel Sales Tax Refund Fund or from such appropriation
23		as may be available for that purpose, as appropriate. If it
24		appears unlikely that the amount available appropriated would
25		permit everyone having a claim allowed during the period
26		covered by such appropriation or from the Aviation Fuel Sales

SB1814 Enrolled - 471 - LRB101 09785 HLH 54886 b
1		Tax Refund Fund, as appropriate, to elect to receive a cash
2		refund, the Department, by rule or regulation, shall provide
3		for the payment of refunds in hardship cases and shall define
4		what types of cases qualify as hardship cases.
5		(Source: P.A. 87-205.)
6		Section 15-20. The Service Occupation Tax Act is amended by
7		changing Sections 9 and 17 as follows:
8		(35 ILCS 115/9) (from Ch. 120, par. 439.109)
9		Sec. 9. Each serviceman required or authorized to collect
10		the tax herein imposed shall pay to the Department the amount
11		of such tax at the time when he is required to file his return
12		for the period during which such tax was collectible, less a
13		discount of 2.1% prior to January 1, 1990, and 1.75% on and
14		after January 1, 1990, or $5 per calendar year, whichever is
15		greater, which is allowed to reimburse the serviceman for
16		expenses incurred in collecting the tax, keeping records,
17		preparing and filing returns, remitting the tax and supplying
18		data to the Department on request. The discount under this
19		Section is not allowed for taxes paid on aviation fuel that are
20		deposited into the State Aviation Program Fund under this Act.
21		The discount allowed under this Section is allowed only for
22		returns that are filed in the manner required by this Act. The
23		Department may disallow the discount for servicemen whose
24		certificate of registration is revoked at the time the return

SB1814 Enrolled - 472 - LRB101 09785 HLH 54886 b
1		is filed, but only if the Department's decision to revoke the
2		certificate of registration has become final.
3		Where such tangible personal property is sold under a
4		conditional sales contract, or under any other form of sale
5		wherein the payment of the principal sum, or a part thereof, is
6		extended beyond the close of the period for which the return is
7		filed, the serviceman, in collecting the tax may collect, for
8		each tax return period, only the tax applicable to the part of
9		the selling price actually received during such tax return
10		period.
11		Except as provided hereinafter in this Section, on or
12		before the twentieth day of each calendar month, such
13		serviceman shall file a return for the preceding calendar month
14		in accordance with reasonable rules and regulations to be
15		promulgated by the Department of Revenue. Such return shall be
16		filed on a form prescribed by the Department and shall contain
17		such information as the Department may reasonably require. On
18		and after January 1, 2018, with respect to servicemen whose
19		annual gross receipts average $20,000 or more, all returns
20		required to be filed pursuant to this Act shall be filed
21		electronically. Servicemen who demonstrate that they do not
22		have access to the Internet or demonstrate hardship in filing
23		electronically may petition the Department to waive the
24		electronic filing requirement.
25		The Department may require returns to be filed on a
26		quarterly basis. If so required, a return for each calendar

SB1814 Enrolled - 473 - LRB101 09785 HLH 54886 b
1		quarter shall be filed on or before the twentieth day of the
2		calendar month following the end of such calendar quarter. The
3		taxpayer shall also file a return with the Department for each
4		of the first two months of each calendar quarter, on or before
5		the twentieth day of the following calendar month, stating:
6		1. The name of the seller;
7		2. The address of the principal place of business from
8		which he engages in business as a serviceman in this State;
9		3. The total amount of taxable receipts received by him
10		during the preceding calendar month, including receipts
11		from charge and time sales, but less all deductions allowed
12		by law;
13		4. The amount of credit provided in Section 2d of this
14		Act;
15		5. The amount of tax due;
16		5-5. The signature of the taxpayer; and
17		6. Such other reasonable information as the Department
18		may require.
19		Beginning on January 1, 2020, each serviceman required or
20		authorized to collect the tax herein imposed on aviation fuel
21		acquired as an incident to the purchase of a service in this
22		State during the preceding calendar month shall, instead of
23		reporting and paying tax as otherwise required by this Section,
24		file an aviation fuel tax return with the Department on or
25		before the twentieth day of each calendar month. The
26		requirements related to the return shall be as otherwise

SB1814 Enrolled - 474 - LRB101 09785 HLH 54886 b
1		provided in this Section. Notwithstanding any other provisions
2		of this Act to the contrary, servicemen transferring aviation
3		fuel incident to sales of service shall file all aviation fuel
4		tax returns and shall make all aviation fuel tax payments by
5		electronic means in the manner and form required by the
6		Department. For purposes of this paragraph, "aviation fuel"
7		means a product that is intended for use or offered for sale as
8		fuel for an aircraft.
9		If a taxpayer fails to sign a return within 30 days after
10		the proper notice and demand for signature by the Department,
11		the return shall be considered valid and any amount shown to be
12		due on the return shall be deemed assessed.
13		Prior to October 1, 2003, and on and after September 1,
14		2004 a serviceman may accept a Manufacturer's Purchase Credit
15		certification from a purchaser in satisfaction of Service Use
16		Tax as provided in Section 3-70 of the Service Use Tax Act if
17		the purchaser provides the appropriate documentation as
18		required by Section 3-70 of the Service Use Tax Act. A
19		Manufacturer's Purchase Credit certification, accepted prior
20		to October 1, 2003 or on or after September 1, 2004 by a
21		serviceman as provided in Section 3-70 of the Service Use Tax
22		Act, may be used by that serviceman to satisfy Service
23		Occupation Tax liability in the amount claimed in the
24		certification, not to exceed 6.25% of the receipts subject to
25		tax from a qualifying purchase. A Manufacturer's Purchase
26		Credit reported on any original or amended return filed under

SB1814 Enrolled - 475 - LRB101 09785 HLH 54886 b
1		this Act after October 20, 2003 for reporting periods prior to
2		September 1, 2004 shall be disallowed. Manufacturer's Purchase
3		Credit reported on annual returns due on or after January 1,
4		2005 will be disallowed for periods prior to September 1, 2004.
5		No Manufacturer's Purchase Credit may be used after September
6		30, 2003 through August 31, 2004 to satisfy any tax liability
7		imposed under this Act, including any audit liability.
8		If the serviceman's average monthly tax liability to the
9		Department does not exceed $200, the Department may authorize
10		his returns to be filed on a quarter annual basis, with the
11		return for January, February and March of a given year being
12		due by April 20 of such year; with the return for April, May
13		and June of a given year being due by July 20 of such year; with
14		the return for July, August and September of a given year being
15		due by October 20 of such year, and with the return for
16		October, November and December of a given year being due by
17		January 20 of the following year.
18		If the serviceman's average monthly tax liability to the
19		Department does not exceed $50, the Department may authorize
20		his returns to be filed on an annual basis, with the return for
21		a given year being due by January 20 of the following year.
22		Such quarter annual and annual returns, as to form and
23		substance, shall be subject to the same requirements as monthly
24		returns.
25		Notwithstanding any other provision in this Act concerning
26		the time within which a serviceman may file his return, in the

SB1814 Enrolled - 476 - LRB101 09785 HLH 54886 b
1		case of any serviceman who ceases to engage in a kind of
2		business which makes him responsible for filing returns under
3		this Act, such serviceman shall file a final return under this
4		Act with the Department not more than 1 month after
5		discontinuing such business.
6		Beginning October 1, 1993, a taxpayer who has an average
7		monthly tax liability of $150,000 or more shall make all
8		payments required by rules of the Department by electronic
9		funds transfer. Beginning October 1, 1994, a taxpayer who has
10		an average monthly tax liability of $100,000 or more shall make
11		all payments required by rules of the Department by electronic
12		funds transfer. Beginning October 1, 1995, a taxpayer who has
13		an average monthly tax liability of $50,000 or more shall make
14		all payments required by rules of the Department by electronic
15		funds transfer. Beginning October 1, 2000, a taxpayer who has
16		an annual tax liability of $200,000 or more shall make all
17		payments required by rules of the Department by electronic
18		funds transfer. The term "annual tax liability" shall be the
19		sum of the taxpayer's liabilities under this Act, and under all
20		other State and local occupation and use tax laws administered
21		by the Department, for the immediately preceding calendar year.
22		The term "average monthly tax liability" means the sum of the
23		taxpayer's liabilities under this Act, and under all other
24		State and local occupation and use tax laws administered by the
25		Department, for the immediately preceding calendar year
26		divided by 12. Beginning on October 1, 2002, a taxpayer who has

SB1814 Enrolled - 477 - LRB101 09785 HLH 54886 b
1		a tax liability in the amount set forth in subsection (b) of
2		Section 2505-210 of the Department of Revenue Law shall make
3		all payments required by rules of the Department by electronic
4		funds transfer.
5		Before August 1 of each year beginning in 1993, the
6		Department shall notify all taxpayers required to make payments
7		by electronic funds transfer. All taxpayers required to make
8		payments by electronic funds transfer shall make those payments
9		for a minimum of one year beginning on October 1.
10		Any taxpayer not required to make payments by electronic
11		funds transfer may make payments by electronic funds transfer
12		with the permission of the Department.
13		All taxpayers required to make payment by electronic funds
14		transfer and any taxpayers authorized to voluntarily make
15		payments by electronic funds transfer shall make those payments
16		in the manner authorized by the Department.
17		The Department shall adopt such rules as are necessary to
18		effectuate a program of electronic funds transfer and the
19		requirements of this Section.
20		Where a serviceman collects the tax with respect to the
21		selling price of tangible personal property which he sells and
22		the purchaser thereafter returns such tangible personal
23		property and the serviceman refunds the selling price thereof
24		to the purchaser, such serviceman shall also refund, to the
25		purchaser, the tax so collected from the purchaser. When filing
26		his return for the period in which he refunds such tax to the

SB1814 Enrolled - 478 - LRB101 09785 HLH 54886 b
1		purchaser, the serviceman may deduct the amount of the tax so
2		refunded by him to the purchaser from any other Service
3		Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
4		Use Tax which such serviceman may be required to pay or remit
5		to the Department, as shown by such return, provided that the
6		amount of the tax to be deducted shall previously have been
7		remitted to the Department by such serviceman. If the
8		serviceman shall not previously have remitted the amount of
9		such tax to the Department, he shall be entitled to no
10		deduction hereunder upon refunding such tax to the purchaser.
11		If experience indicates such action to be practicable, the
12		Department may prescribe and furnish a combination or joint
13		return which will enable servicemen, who are required to file
14		returns hereunder and also under the Retailers' Occupation Tax
15		Act, the Use Tax Act or the Service Use Tax Act, to furnish all
16		the return information required by all said Acts on the one
17		form.
18		Where the serviceman has more than one business registered
19		with the Department under separate registrations hereunder,
20		such serviceman shall file separate returns for each registered
21		business.
22		Beginning January 1, 1990, each month the Department shall
23		pay into the Local Government Tax Fund the revenue realized for
24		the preceding month from the 1% tax imposed under this Act.
25		Beginning January 1, 1990, each month the Department shall
26		pay into the County and Mass Transit District Fund 4% of the

SB1814 Enrolled - 479 - LRB101 09785 HLH 54886 b
1		revenue realized for the preceding month from the 6.25% general
2		rate on sales of tangible personal property other than aviation
3		fuel sold on or after December 1, 2019. This exception for
4		aviation fuel only applies for so long as the revenue use
5		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6		binding on the State.
7		For aviation fuel sold on or after December 1, 2019, each
8		month the Department shall pay into the State Aviation Program
9		Fund 4% of the net revenue realized for the preceding month
10		from the 6.25% general rate on the selling price of aviation
11		fuel, less an amount estimated by the Department to be required
12		for refunds of the 4% portion of the tax on aviation fuel under
13		this Act, which amount shall be deposited into the Aviation
14		Fuel Sales Tax Refund Fund. The Department shall only pay
15		moneys into the State Aviation Program Fund and the Aviation
16		Fuel Sales Tax Refund Fund under this Act for so long as the
17		revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
18		47133 are binding on the State.
19		Beginning August 1, 2000, each month the Department shall
20		pay into the County and Mass Transit District Fund 20% of the
21		net revenue realized for the preceding month from the 1.25%
22		rate on the selling price of motor fuel and gasohol.
23		Beginning January 1, 1990, each month the Department shall
24		pay into the Local Government Tax Fund 16% of the revenue
25		realized for the preceding month from the 6.25% general rate on
26		transfers of tangible personal property other than aviation

SB1814 Enrolled - 480 - LRB101 09785 HLH 54886 b
1		fuel sold on or after December 1, 2019. This exception for
2		aviation fuel only applies for so long as the revenue use
3		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4		binding on the State.
5		For aviation fuel sold on or after December 1, 2019, each
6		month the Department shall pay into the State Aviation Program
7		Fund 16% of the net revenue realized for the preceding month
8		from the 6.25% general rate on the selling price of aviation
9		fuel, less an amount estimated by the Department to be required
10		for refunds of the 16% portion of the tax on aviation fuel
11		under this Act, which amount shall be deposited into the
12		Aviation Fuel Sales Tax Refund Fund. The Department shall only
13		pay moneys into the State Aviation Program Fund and the
14		Aviation Fuel Sales Tax Refund Fund under this Act for so long
15		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16		U.S.C. 47133 are binding on the State.
17		Beginning August 1, 2000, each month the Department shall
18		pay into the Local Government Tax Fund 80% of the net revenue
19		realized for the preceding month from the 1.25% rate on the
20		selling price of motor fuel and gasohol.
21		Beginning October 1, 2009, each month the Department shall
22		pay into the Capital Projects Fund an amount that is equal to
23		an amount estimated by the Department to represent 80% of the
24		net revenue realized for the preceding month from the sale of
25		candy, grooming and hygiene products, and soft drinks that had
26		been taxed at a rate of 1% prior to September 1, 2009 but that

SB1814 Enrolled - 481 - LRB101 09785 HLH 54886 b
1		are now taxed at 6.25%.
2		Beginning July 1, 2013, each month the Department shall pay
3		into the Underground Storage Tank Fund from the proceeds
4		collected under this Act, the Use Tax Act, the Service Use Tax
5		Act, and the Retailers' Occupation Tax Act an amount equal to
6		the average monthly deficit in the Underground Storage Tank
7		Fund during the prior year, as certified annually by the
8		Illinois Environmental Protection Agency, but the total
9		payment into the Underground Storage Tank Fund under this Act,
10		the Use Tax Act, the Service Use Tax Act, and the Retailers'
11		Occupation Tax Act shall not exceed $18,000,000 in any State
12		fiscal year. As used in this paragraph, the "average monthly
13		deficit" shall be equal to the difference between the average
14		monthly claims for payment by the fund and the average monthly
15		revenues deposited into the fund, excluding payments made
16		pursuant to this paragraph.
17		Beginning July 1, 2015, of the remainder of the moneys
18		received by the Department under the Use Tax Act, the Service
19		Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
20		each month the Department shall deposit $500,000 into the State
21		Crime Laboratory Fund.
22		Of the remainder of the moneys received by the Department
23		pursuant to this Act, (a) 1.75% thereof shall be paid into the
24		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25		and after July 1, 1989, 3.8% thereof shall be paid into the
26		Build Illinois Fund; provided, however, that if in any fiscal

SB1814 Enrolled - 482 - LRB101 09785 HLH 54886 b
1		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2		may be, of the moneys received by the Department and required
3		to be paid into the Build Illinois Fund pursuant to Section 3
4		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6		Service Occupation Tax Act, such Acts being hereinafter called
7		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8		may be, of moneys being hereinafter called the "Tax Act
9		Amount", and (2) the amount transferred to the Build Illinois
10		Fund from the State and Local Sales Tax Reform Fund shall be
11		less than the Annual Specified Amount (as defined in Section 3
12		of the Retailers' Occupation Tax Act), an amount equal to the
13		difference shall be immediately paid into the Build Illinois
14		Fund from other moneys received by the Department pursuant to
15		the Tax Acts; and further provided, that if on the last
16		business day of any month the sum of (1) the Tax Act Amount
17		required to be deposited into the Build Illinois Account in the
18		Build Illinois Fund during such month and (2) the amount
19		transferred during such month to the Build Illinois Fund from
20		the State and Local Sales Tax Reform Fund shall have been less
21		than 1/12 of the Annual Specified Amount, an amount equal to
22		the difference shall be immediately paid into the Build
23		Illinois Fund from other moneys received by the Department
24		pursuant to the Tax Acts; and, further provided, that in no
25		event shall the payments required under the preceding proviso
26		result in aggregate payments into the Build Illinois Fund

SB1814 Enrolled - 483 - LRB101 09785 HLH 54886 b
1		pursuant to this clause (b) for any fiscal year in excess of
2		the greater of (i) the Tax Act Amount or (ii) the Annual
3		Specified Amount for such fiscal year; and, further provided,
4		that the amounts payable into the Build Illinois Fund under
5		this clause (b) shall be payable only until such time as the
6		aggregate amount on deposit under each trust indenture securing
7		Bonds issued and outstanding pursuant to the Build Illinois
8		Bond Act is sufficient, taking into account any future
9		investment income, to fully provide, in accordance with such
10		indenture, for the defeasance of or the payment of the
11		principal of, premium, if any, and interest on the Bonds
12		secured by such indenture and on any Bonds expected to be
13		issued thereafter and all fees and costs payable with respect
14		thereto, all as certified by the Director of the Bureau of the
15		Budget (now Governor's Office of Management and Budget). If on
16		the last business day of any month in which Bonds are
17		outstanding pursuant to the Build Illinois Bond Act, the
18		aggregate of the moneys deposited in the Build Illinois Bond
19		Account in the Build Illinois Fund in such month shall be less
20		than the amount required to be transferred in such month from
21		the Build Illinois Bond Account to the Build Illinois Bond
22		Retirement and Interest Fund pursuant to Section 13 of the
23		Build Illinois Bond Act, an amount equal to such deficiency
24		shall be immediately paid from other moneys received by the
25		Department pursuant to the Tax Acts to the Build Illinois Fund;
26		provided, however, that any amounts paid to the Build Illinois

SB1814 Enrolled - 484 - LRB101 09785 HLH 54886 b
1		Fund in any fiscal year pursuant to this sentence shall be
2		deemed to constitute payments pursuant to clause (b) of the
3		preceding sentence and shall reduce the amount otherwise
4		payable for such fiscal year pursuant to clause (b) of the
5		preceding sentence. The moneys received by the Department
6		pursuant to this Act and required to be deposited into the
7		Build Illinois Fund are subject to the pledge, claim and charge
8		set forth in Section 12 of the Build Illinois Bond Act.
9		Subject to payment of amounts into the Build Illinois Fund
10		as provided in the preceding paragraph or in any amendment
11		thereto hereafter enacted, the following specified monthly
12		installment of the amount requested in the certificate of the
13		Chairman of the Metropolitan Pier and Exposition Authority
14		provided under Section 8.25f of the State Finance Act, but not
15		in excess of the sums designated as "Total Deposit", shall be
16		deposited in the aggregate from collections under Section 9 of
17		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
18		9 of the Service Occupation Tax Act, and Section 3 of the
19		Retailers' Occupation Tax Act into the McCormick Place
20		Expansion Project Fund in the specified fiscal years.
21 Fiscal Year Total Deposit 22 1993 $0 23 1994 53,000,000 24 1995 58,000,000 25 1996 61,000,000

SB1814 Enrolled - 485 - LRB101 09785 HLH 54886 b

1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 246,000,000 26 2022 260,000,000

SB1814 Enrolled - 486 - LRB101 09785 HLH 54886 b
1 2023 275,000,000 2 2024 275,000,000 3 2025 275,000,000 4 2026 279,000,000 5 2027 292,000,000 6 2028 307,000,000 7 2029 322,000,000 8 2030 338,000,000 9 2031 350,000,000 10 2032 350,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
19		Beginning July 20, 1993 and in each month of each fiscal
20		year thereafter, one-eighth of the amount requested in the
21		certificate of the Chairman of the Metropolitan Pier and
22		Exposition Authority for that fiscal year, less the amount
23		deposited into the McCormick Place Expansion Project Fund by
24		the State Treasurer in the respective month under subsection
25		(g) of Section 13 of the Metropolitan Pier and Exposition
26		Authority Act, plus cumulative deficiencies in the deposits

SB1814 Enrolled - 487 - LRB101 09785 HLH 54886 b
1		required under this Section for previous months and years,
2		shall be deposited into the McCormick Place Expansion Project
3		Fund, until the full amount requested for the fiscal year, but
4		not in excess of the amount specified above as "Total Deposit",
5		has been deposited.
6		Subject to payment of amounts into the Capital Projects
7		Fund, the Build Illinois Fund, and the McCormick Place
8		Expansion Project Fund pursuant to the preceding paragraphs or
9		in any amendments thereto hereafter enacted, the Department
10		shall each month deposit into the Aviation Fuel Sales Tax
11		Refund Fund an amount estimated by the Department to be
12		required for refunds of the 80% portion of the tax on aviation
13		fuel under this Act.
14		Subject to payment of amounts into the Build Illinois Fund
15		and the McCormick Place Expansion Project Fund pursuant to the
16		preceding paragraphs or in any amendments thereto hereafter
17		enacted, beginning July 1, 1993 and ending on September 30,
18		2013, the Department shall each month pay into the Illinois Tax
19		Increment Fund 0.27% of 80% of the net revenue realized for the
20		preceding month from the 6.25% general rate on the selling
21		price of tangible personal property.
22		Subject to payment of amounts into the Build Illinois Fund
23		and the McCormick Place Expansion Project Fund pursuant to the
24		preceding paragraphs or in any amendments thereto hereafter
25		enacted, beginning with the receipt of the first report of
26		taxes paid by an eligible business and continuing for a 25-year

SB1814 Enrolled - 488 - LRB101 09785 HLH 54886 b
1		period, the Department shall each month pay into the Energy
2		Infrastructure Fund 80% of the net revenue realized from the
3		6.25% general rate on the selling price of Illinois-mined coal
4		that was sold to an eligible business. For purposes of this
5		paragraph, the term "eligible business" means a new electric
6		generating facility certified pursuant to Section 605-332 of
7		the Department of Commerce and Economic Opportunity Law of the
8		Civil Administrative Code of Illinois.
9		Subject to payment of amounts into the Build Illinois Fund,
10		the McCormick Place Expansion Project Fund, the Illinois Tax
11		Increment Fund, and the Energy Infrastructure Fund pursuant to
12		the preceding paragraphs or in any amendments to this Section
13		hereafter enacted, beginning on the first day of the first
14		calendar month to occur on or after August 26, 2014 (the
15		effective date of Public Act 98-1098), each month, from the
16		collections made under Section 9 of the Use Tax Act, Section 9
17		of the Service Use Tax Act, Section 9 of the Service Occupation
18		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
19		the Department shall pay into the Tax Compliance and
20		Administration Fund, to be used, subject to appropriation, to
21		fund additional auditors and compliance personnel at the
22		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
23		the cash receipts collected during the preceding fiscal year by
24		the Audit Bureau of the Department under the Use Tax Act, the
25		Service Use Tax Act, the Service Occupation Tax Act, the
26		Retailers' Occupation Tax Act, and associated local occupation

SB1814 Enrolled - 489 - LRB101 09785 HLH 54886 b
1		and use taxes administered by the Department (except the amount
2		collected on aviation fuel sold on or after December 1, 2019).
3		Subject to payments of amounts into the Build Illinois
4		Fund, the McCormick Place Expansion Project Fund, the Illinois
5		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
6		Compliance and Administration Fund as provided in this Section,
7		beginning on July 1, 2018 the Department shall pay each month
8		into the Downstate Public Transportation Fund the moneys
9		required to be so paid under Section 2-3 of the Downstate
10		Public Transportation Act.
11		Of the remainder of the moneys received by the Department
12		pursuant to this Act, 75% shall be paid into the General
13		Revenue Fund of the State Treasury and 25% shall be reserved in
14		a special account and used only for the transfer to the Common
15		School Fund as part of the monthly transfer from the General
16		Revenue Fund in accordance with Section 8a of the State Finance
17		Act.
18		The Department may, upon separate written notice to a
19		taxpayer, require the taxpayer to prepare and file with the
20		Department on a form prescribed by the Department within not
21		less than 60 days after receipt of the notice an annual
22		information return for the tax year specified in the notice.
23		Such annual return to the Department shall include a statement
24		of gross receipts as shown by the taxpayer's last Federal
25		income tax return. If the total receipts of the business as
26		reported in the Federal income tax return do not agree with the

SB1814 Enrolled - 490 - LRB101 09785 HLH 54886 b
1		gross receipts reported to the Department of Revenue for the
2		same period, the taxpayer shall attach to his annual return a
3		schedule showing a reconciliation of the 2 amounts and the
4		reasons for the difference. The taxpayer's annual return to the
5		Department shall also disclose the cost of goods sold by the
6		taxpayer during the year covered by such return, opening and
7		closing inventories of such goods for such year, cost of goods
8		used from stock or taken from stock and given away by the
9		taxpayer during such year, pay roll information of the
10		taxpayer's business during such year and any additional
11		reasonable information which the Department deems would be
12		helpful in determining the accuracy of the monthly, quarterly
13		or annual returns filed by such taxpayer as hereinbefore
14		provided for in this Section.
15		If the annual information return required by this Section
16		is not filed when and as required, the taxpayer shall be liable
17		as follows:
18		(i) Until January 1, 1994, the taxpayer shall be liable
19		for a penalty equal to 1/6 of 1% of the tax due from such
20		taxpayer under this Act during the period to be covered by
21		the annual return for each month or fraction of a month
22		until such return is filed as required, the penalty to be
23		assessed and collected in the same manner as any other
24		penalty provided for in this Act.
25		(ii) On and after January 1, 1994, the taxpayer shall
26		be liable for a penalty as described in Section 3-4 of the

SB1814 Enrolled - 491 - LRB101 09785 HLH 54886 b
1		Uniform Penalty and Interest Act.
2		The chief executive officer, proprietor, owner or highest
3		ranking manager shall sign the annual return to certify the
4		accuracy of the information contained therein. Any person who
5		willfully signs the annual return containing false or
6		inaccurate information shall be guilty of perjury and punished
7		accordingly. The annual return form prescribed by the
8		Department shall include a warning that the person signing the
9		return may be liable for perjury.
10		The foregoing portion of this Section concerning the filing
11		of an annual information return shall not apply to a serviceman
12		who is not required to file an income tax return with the
13		United States Government.
14		As soon as possible after the first day of each month, upon
15		certification of the Department of Revenue, the Comptroller
16		shall order transferred and the Treasurer shall transfer from
17		the General Revenue Fund to the Motor Fuel Tax Fund an amount
18		equal to 1.7% of 80% of the net revenue realized under this Act
19		for the second preceding month. Beginning April 1, 2000, this
20		transfer is no longer required and shall not be made.
21		Net revenue realized for a month shall be the revenue
22		collected by the State pursuant to this Act, less the amount
23		paid out during that month as refunds to taxpayers for
24		overpayment of liability.
25		For greater simplicity of administration, it shall be
26		permissible for manufacturers, importers and wholesalers whose

SB1814 Enrolled - 492 - LRB101 09785 HLH 54886 b
1		products are sold by numerous servicemen in Illinois, and who
2		wish to do so, to assume the responsibility for accounting and
3		paying to the Department all tax accruing under this Act with
4		respect to such sales, if the servicemen who are affected do
5		not make written objection to the Department to this
6		arrangement.
7		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
8		100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
9		8-14-18; 100-1171, eff. 1-4-19.)
10		(35 ILCS 115/17) (from Ch. 120, par. 439.117)
11		Sec. 17. If it shall appear that an amount of tax or
12		penalty or interest has been paid in error hereunder directly
13		to the Department by a serviceman, whether such amount be paid
14		through a mistake of fact or an error of law, such serviceman
15		may file a claim for credit or refund with the Department. If
16		it shall appear that an amount of tax or penalty or interest
17		has been paid in error to the Department hereunder by a
18		supplier who is required or authorized to collect and remit the
19		Service Occupation Tax, whether such amount be paid through a
20		mistake of fact or an error of law, such supplier may file a
21		claim for credit or refund with the Department, provided that
22		no credit shall be allowed nor any refund made for any amount
23		paid by any such supplier unless it shall appear that he bore
24		the burden of such amount and did not shift the burden thereof
25		to anyone else (as in the case of a duplicated tax payment

SB1814 Enrolled - 493 - LRB101 09785 HLH 54886 b
1		which the supplier made to the Department and did not collect
2		from anyone else), or unless it shall appear that he or his
3		legal representative has unconditionally repaid such amount to
4		his vendee (1) who bore the burden thereof and has not shifted
5		such burden directly or indirectly in any manner whatsoever;
6		(2) who, if he has shifted such burden, has repaid
7		unconditionally such amount to his own vendee, and (3) who is
8		not entitled to receive any reimbursement therefor from any
9		other source than from his supplier, nor to be relieved of such
10		burden in any other manner whatsoever.
11		Any credit or refund that is allowed under this Section
12		shall bear interest at the rate and in the manner specified in
13		the Uniform Penalty and Interest Act.
14		Any claim filed hereunder shall be filed upon a form
15		prescribed and furnished by the Department. The claim shall be
16		signed by the claimant (or by the claimant's legal
17		representative if the claimant shall have died or become a
18		person under legal disability), or by a duly authorized agent
19		of the claimant or his or her legal representative.
20		A claim for credit or refund shall be considered to have
21		been filed with the Department on the date upon which it is
22		received by the Department. Upon receipt of any claim for
23		credit or refund filed under this Act, any officer or employee
24		of the Department, authorized in writing by the Director of
25		Revenue to acknowledge receipt of such claims on behalf of the
26		Department, shall execute on behalf of the Department, and

SB1814 Enrolled - 494 - LRB101 09785 HLH 54886 b
1		shall deliver or mail to the claimant or his or her duly
2		authorized agent, a written receipt, acknowledging that the
3		claim has been filed with the Department, describing the claim
4		in sufficient detail to identify it and stating the date upon
5		which the claim was received by the Department. Such written
6		receipt shall be prima facie evidence that the Department
7		received the claim described in such receipt and shall be prima
8		facie evidence of the date when such claim was received by the
9		Department. In the absence of such a written receipt, the
10		records of the Department as to when the claim was received by
11		the Department, or as to whether or not the claim was received
12		at all by the Department, shall be deemed to be prima facie
13		correct upon these questions in the event of any dispute
14		between the claimant (or his legal representative) and the
15		Department concerning these questions.
16		In case the Department determines that the claimant is
17		entitled to a refund, such refund shall be made only from the
18		Aviation Fuel Sales Tax Refund Fund or from such appropriation
19		as may be available for that purpose, as appropriate. If it
20		appears unlikely that the amount available appropriated would
21		permit everyone having a claim allowed during the period
22		covered by such appropriation or from the Aviation Fuel Sales
23		Tax Refund Fund, as appropriate, to elect to receive a cash
24		refund, the Department, by rule or regulation, shall provide
25		for the payment of refunds in hardship cases and shall define
26		what types of cases qualify as hardship cases.

SB1814 Enrolled - 495 - LRB101 09785 HLH 54886 b
1		(Source: P.A. 87-205.)
2		Section 15-25. The Retailers' Occupation Tax Act is amended
3		by changing Sections 3, 6, and 11 as follows:
4		(35 ILCS 120/3) (from Ch. 120, par. 442)
5		Sec. 3. Except as provided in this Section, on or before
6		the twentieth day of each calendar month, every person engaged
7		in the business of selling tangible personal property at retail
8		in this State during the preceding calendar month shall file a
9		return with the Department, stating:
10		1. The name of the seller;
11		2. His residence address and the address of his
12		principal place of business and the address of the
13		principal place of business (if that is a different
14		address) from which he engages in the business of selling
15		tangible personal property at retail in this State;
16		3. Total amount of receipts received by him during the
17		preceding calendar month or quarter, as the case may be,
18		from sales of tangible personal property, and from services
19		furnished, by him during such preceding calendar month or
20		quarter;
21		4. Total amount received by him during the preceding
22		calendar month or quarter on charge and time sales of
23		tangible personal property, and from services furnished,
24		by him prior to the month or quarter for which the return

SB1814 Enrolled - 496 - LRB101 09785 HLH 54886 b
1		is filed;
2		5. Deductions allowed by law;
3		6. Gross receipts which were received by him during the
4		preceding calendar month or quarter and upon the basis of
5		which the tax is imposed;
6		7. The amount of credit provided in Section 2d of this
7		Act;
8		8. The amount of tax due;
9		9. The signature of the taxpayer; and
10		10. Such other reasonable information as the
11		Department may require.
12		On and after January 1, 2018, except for returns for motor
13		vehicles, watercraft, aircraft, and trailers that are required
14		to be registered with an agency of this State, with respect to
15		retailers whose annual gross receipts average $20,000 or more,
16		all returns required to be filed pursuant to this Act shall be
17		filed electronically. Retailers who demonstrate that they do
18		not have access to the Internet or demonstrate hardship in
19		filing electronically may petition the Department to waive the
20		electronic filing requirement.
21		If a taxpayer fails to sign a return within 30 days after
22		the proper notice and demand for signature by the Department,
23		the return shall be considered valid and any amount shown to be
24		due on the return shall be deemed assessed.
25		Each return shall be accompanied by the statement of
26		prepaid tax issued pursuant to Section 2e for which credit is

SB1814 Enrolled - 497 - LRB101 09785 HLH 54886 b
1		claimed.
2		Prior to October 1, 2003, and on and after September 1,
3		2004 a retailer may accept a Manufacturer's Purchase Credit
4		certification from a purchaser in satisfaction of Use Tax as
5		provided in Section 3-85 of the Use Tax Act if the purchaser
6		provides the appropriate documentation as required by Section
7		3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
8		certification, accepted by a retailer prior to October 1, 2003
9		and on and after September 1, 2004 as provided in Section 3-85
10		of the Use Tax Act, may be used by that retailer to satisfy
11		Retailers' Occupation Tax liability in the amount claimed in
12		the certification, not to exceed 6.25% of the receipts subject
13		to tax from a qualifying purchase. A Manufacturer's Purchase
14		Credit reported on any original or amended return filed under
15		this Act after October 20, 2003 for reporting periods prior to
16		September 1, 2004 shall be disallowed. Manufacturer's
17		Purchaser Credit reported on annual returns due on or after
18		January 1, 2005 will be disallowed for periods prior to
19		September 1, 2004. No Manufacturer's Purchase Credit may be
20		used after September 30, 2003 through August 31, 2004 to
21		satisfy any tax liability imposed under this Act, including any
22		audit liability.
23		The Department may require returns to be filed on a
24		quarterly basis. If so required, a return for each calendar
25		quarter shall be filed on or before the twentieth day of the
26		calendar month following the end of such calendar quarter. The

SB1814 Enrolled - 498 - LRB101 09785 HLH 54886 b
1		taxpayer shall also file a return with the Department for each
2		of the first two months of each calendar quarter, on or before
3		the twentieth day of the following calendar month, stating:
4		1. The name of the seller;
5		2. The address of the principal place of business from
6		which he engages in the business of selling tangible
7		personal property at retail in this State;
8		3. The total amount of taxable receipts received by him
9		during the preceding calendar month from sales of tangible
10		personal property by him during such preceding calendar
11		month, including receipts from charge and time sales, but
12		less all deductions allowed by law;
13		4. The amount of credit provided in Section 2d of this
14		Act;
15		5. The amount of tax due; and
16		6. Such other reasonable information as the Department
17		may require.
18		Beginning on January 1, 2020, every person engaged in the
19		business of selling aviation fuel at retail in this State
20		during the preceding calendar month shall, instead of reporting
21		and paying tax as otherwise required by this Section, file an
22		aviation fuel tax return with the Department on or before the
23		twentieth day of each calendar month. The requirements related
24		to the return shall be as otherwise provided in this Section.
25		Notwithstanding any other provisions of this Act to the
26		contrary, retailers selling aviation fuel shall file all

SB1814 Enrolled - 499 - LRB101 09785 HLH 54886 b
1		aviation fuel tax returns and shall make all aviation fuel tax
2		payments by electronic means in the manner and form required by
3		the Department. For purposes of this paragraph, "aviation fuel"
4		means a product that is intended for use or offered for sale as
5		fuel for an aircraft.
6		Beginning on October 1, 2003, any person who is not a
7		licensed distributor, importing distributor, or manufacturer,
8		as defined in the Liquor Control Act of 1934, but is engaged in
9		the business of selling, at retail, alcoholic liquor shall file
10		a statement with the Department of Revenue, in a format and at
11		a time prescribed by the Department, showing the total amount
12		paid for alcoholic liquor purchased during the preceding month
13		and such other information as is reasonably required by the
14		Department. The Department may adopt rules to require that this
15		statement be filed in an electronic or telephonic format. Such
16		rules may provide for exceptions from the filing requirements
17		of this paragraph. For the purposes of this paragraph, the term
18		"alcoholic liquor" shall have the meaning prescribed in the
19		Liquor Control Act of 1934.
20		Beginning on October 1, 2003, every distributor, importing
21		distributor, and manufacturer of alcoholic liquor as defined in
22		the Liquor Control Act of 1934, shall file a statement with the
23		Department of Revenue, no later than the 10th day of the month
24		for the preceding month during which transactions occurred, by
25		electronic means, showing the total amount of gross receipts
26		from the sale of alcoholic liquor sold or distributed during

SB1814 Enrolled - 500 - LRB101 09785 HLH 54886 b
1		the preceding month to purchasers; identifying the purchaser to
2		whom it was sold or distributed; the purchaser's tax
3		registration number; and such other information reasonably
4		required by the Department. A distributor, importing
5		distributor, or manufacturer of alcoholic liquor must
6		personally deliver, mail, or provide by electronic means to
7		each retailer listed on the monthly statement a report
8		containing a cumulative total of that distributor's, importing
9		distributor's, or manufacturer's total sales of alcoholic
10		liquor to that retailer no later than the 10th day of the month
11		for the preceding month during which the transaction occurred.
12		The distributor, importing distributor, or manufacturer shall
13		notify the retailer as to the method by which the distributor,
14		importing distributor, or manufacturer will provide the sales
15		information. If the retailer is unable to receive the sales
16		information by electronic means, the distributor, importing
17		distributor, or manufacturer shall furnish the sales
18		information by personal delivery or by mail. For purposes of
19		this paragraph, the term "electronic means" includes, but is
20		not limited to, the use of a secure Internet website, e-mail,
21		or facsimile.
22		If a total amount of less than $1 is payable, refundable or
23		creditable, such amount shall be disregarded if it is less than
24		50 cents and shall be increased to $1 if it is 50 cents or more.
25		Beginning October 1, 1993, a taxpayer who has an average
26		monthly tax liability of $150,000 or more shall make all

SB1814 Enrolled - 501 - LRB101 09785 HLH 54886 b
1		payments required by rules of the Department by electronic
2		funds transfer. Beginning October 1, 1994, a taxpayer who has
3		an average monthly tax liability of $100,000 or more shall make
4		all payments required by rules of the Department by electronic
5		funds transfer. Beginning October 1, 1995, a taxpayer who has
6		an average monthly tax liability of $50,000 or more shall make
7		all payments required by rules of the Department by electronic
8		funds transfer. Beginning October 1, 2000, a taxpayer who has
9		an annual tax liability of $200,000 or more shall make all
10		payments required by rules of the Department by electronic
11		funds transfer. The term "annual tax liability" shall be the
12		sum of the taxpayer's liabilities under this Act, and under all
13		other State and local occupation and use tax laws administered
14		by the Department, for the immediately preceding calendar year.
15		The term "average monthly tax liability" shall be the sum of
16		the taxpayer's liabilities under this Act, and under all other
17		State and local occupation and use tax laws administered by the
18		Department, for the immediately preceding calendar year
19		divided by 12. Beginning on October 1, 2002, a taxpayer who has
20		a tax liability in the amount set forth in subsection (b) of
21		Section 2505-210 of the Department of Revenue Law shall make
22		all payments required by rules of the Department by electronic
23		funds transfer.
24		Before August 1 of each year beginning in 1993, the
25		Department shall notify all taxpayers required to make payments
26		by electronic funds transfer. All taxpayers required to make

SB1814 Enrolled - 502 - LRB101 09785 HLH 54886 b
1		payments by electronic funds transfer shall make those payments
2		for a minimum of one year beginning on October 1.
3		Any taxpayer not required to make payments by electronic
4		funds transfer may make payments by electronic funds transfer
5		with the permission of the Department.
6		All taxpayers required to make payment by electronic funds
7		transfer and any taxpayers authorized to voluntarily make
8		payments by electronic funds transfer shall make those payments
9		in the manner authorized by the Department.
10		The Department shall adopt such rules as are necessary to
11		effectuate a program of electronic funds transfer and the
12		requirements of this Section.
13		Any amount which is required to be shown or reported on any
14		return or other document under this Act shall, if such amount
15		is not a whole-dollar amount, be increased to the nearest
16		whole-dollar amount in any case where the fractional part of a
17		dollar is 50 cents or more, and decreased to the nearest
18		whole-dollar amount where the fractional part of a dollar is
19		less than 50 cents.
20		If the retailer is otherwise required to file a monthly
21		return and if the retailer's average monthly tax liability to
22		the Department does not exceed $200, the Department may
23		authorize his returns to be filed on a quarter annual basis,
24		with the return for January, February and March of a given year
25		being due by April 20 of such year; with the return for April,
26		May and June of a given year being due by July 20 of such year;

SB1814 Enrolled - 503 - LRB101 09785 HLH 54886 b
1		with the return for July, August and September of a given year
2		being due by October 20 of such year, and with the return for
3		October, November and December of a given year being due by
4		January 20 of the following year.
5		If the retailer is otherwise required to file a monthly or
6		quarterly return and if the retailer's average monthly tax
7		liability with the Department does not exceed $50, the
8		Department may authorize his returns to be filed on an annual
9		basis, with the return for a given year being due by January 20
10		of the following year.
11		Such quarter annual and annual returns, as to form and
12		substance, shall be subject to the same requirements as monthly
13		returns.
14		Notwithstanding any other provision in this Act concerning
15		the time within which a retailer may file his return, in the
16		case of any retailer who ceases to engage in a kind of business
17		which makes him responsible for filing returns under this Act,
18		such retailer shall file a final return under this Act with the
19		Department not more than one month after discontinuing such
20		business.
21		Where the same person has more than one business registered
22		with the Department under separate registrations under this
23		Act, such person may not file each return that is due as a
24		single return covering all such registered businesses, but
25		shall file separate returns for each such registered business.
26		In addition, with respect to motor vehicles, watercraft,

SB1814 Enrolled - 504 - LRB101 09785 HLH 54886 b
1		aircraft, and trailers that are required to be registered with
2		an agency of this State, except as otherwise provided in this
3		Section, every retailer selling this kind of tangible personal
4		property shall file, with the Department, upon a form to be
5		prescribed and supplied by the Department, a separate return
6		for each such item of tangible personal property which the
7		retailer sells, except that if, in the same transaction, (i) a
8		retailer of aircraft, watercraft, motor vehicles or trailers
9		transfers more than one aircraft, watercraft, motor vehicle or
10		trailer to another aircraft, watercraft, motor vehicle
11		retailer or trailer retailer for the purpose of resale or (ii)
12		a retailer of aircraft, watercraft, motor vehicles, or trailers
13		transfers more than one aircraft, watercraft, motor vehicle, or
14		trailer to a purchaser for use as a qualifying rolling stock as
15		provided in Section 2-5 of this Act, then that seller may
16		report the transfer of all aircraft, watercraft, motor vehicles
17		or trailers involved in that transaction to the Department on
18		the same uniform invoice-transaction reporting return form.
19		For purposes of this Section, "watercraft" means a Class 2,
20		Class 3, or Class 4 watercraft as defined in Section 3-2 of the
21		Boat Registration and Safety Act, a personal watercraft, or any
22		boat equipped with an inboard motor.
23		In addition, with respect to motor vehicles, watercraft,
24		aircraft, and trailers that are required to be registered with
25		an agency of this State, every person who is engaged in the
26		business of leasing or renting such items and who, in

SB1814 Enrolled - 505 - LRB101 09785 HLH 54886 b
1		connection with such business, sells any such item to a
2		retailer for the purpose of resale is, notwithstanding any
3		other provision of this Section to the contrary, authorized to
4		meet the return-filing requirement of this Act by reporting the
5		transfer of all the aircraft, watercraft, motor vehicles, or
6		trailers transferred for resale during a month to the
7		Department on the same uniform invoice-transaction reporting
8		return form on or before the 20th of the month following the
9		month in which the transfer takes place. Notwithstanding any
10		other provision of this Act to the contrary, all returns filed
11		under this paragraph must be filed by electronic means in the
12		manner and form as required by the Department.
13		Any retailer who sells only motor vehicles, watercraft,
14		aircraft, or trailers that are required to be registered with
15		an agency of this State, so that all retailers' occupation tax
16		liability is required to be reported, and is reported, on such
17		transaction reporting returns and who is not otherwise required
18		to file monthly or quarterly returns, need not file monthly or
19		quarterly returns. However, those retailers shall be required
20		to file returns on an annual basis.
21		The transaction reporting return, in the case of motor
22		vehicles or trailers that are required to be registered with an
23		agency of this State, shall be the same document as the Uniform
24		Invoice referred to in Section 5-402 of the Illinois Vehicle
25		Code and must show the name and address of the seller; the name
26		and address of the purchaser; the amount of the selling price

SB1814 Enrolled - 506 - LRB101 09785 HLH 54886 b
1		including the amount allowed by the retailer for traded-in
2		property, if any; the amount allowed by the retailer for the
3		traded-in tangible personal property, if any, to the extent to
4		which Section 1 of this Act allows an exemption for the value
5		of traded-in property; the balance payable after deducting such
6		trade-in allowance from the total selling price; the amount of
7		tax due from the retailer with respect to such transaction; the
8		amount of tax collected from the purchaser by the retailer on
9		such transaction (or satisfactory evidence that such tax is not
10		due in that particular instance, if that is claimed to be the
11		fact); the place and date of the sale; a sufficient
12		identification of the property sold; such other information as
13		is required in Section 5-402 of the Illinois Vehicle Code, and
14		such other information as the Department may reasonably
15		require.
16		The transaction reporting return in the case of watercraft
17		or aircraft must show the name and address of the seller; the
18		name and address of the purchaser; the amount of the selling
19		price including the amount allowed by the retailer for
20		traded-in property, if any; the amount allowed by the retailer
21		for the traded-in tangible personal property, if any, to the
22		extent to which Section 1 of this Act allows an exemption for
23		the value of traded-in property; the balance payable after
24		deducting such trade-in allowance from the total selling price;
25		the amount of tax due from the retailer with respect to such
26		transaction; the amount of tax collected from the purchaser by

SB1814 Enrolled - 507 - LRB101 09785 HLH 54886 b
1		the retailer on such transaction (or satisfactory evidence that
2		such tax is not due in that particular instance, if that is
3		claimed to be the fact); the place and date of the sale, a
4		sufficient identification of the property sold, and such other
5		information as the Department may reasonably require.
6		Such transaction reporting return shall be filed not later
7		than 20 days after the day of delivery of the item that is
8		being sold, but may be filed by the retailer at any time sooner
9		than that if he chooses to do so. The transaction reporting
10		return and tax remittance or proof of exemption from the
11		Illinois use tax may be transmitted to the Department by way of
12		the State agency with which, or State officer with whom the
13		tangible personal property must be titled or registered (if
14		titling or registration is required) if the Department and such
15		agency or State officer determine that this procedure will
16		expedite the processing of applications for title or
17		registration.
18		With each such transaction reporting return, the retailer
19		shall remit the proper amount of tax due (or shall submit
20		satisfactory evidence that the sale is not taxable if that is
21		the case), to the Department or its agents, whereupon the
22		Department shall issue, in the purchaser's name, a use tax
23		receipt (or a certificate of exemption if the Department is
24		satisfied that the particular sale is tax exempt) which such
25		purchaser may submit to the agency with which, or State officer
26		with whom, he must title or register the tangible personal

SB1814 Enrolled - 508 - LRB101 09785 HLH 54886 b
1		property that is involved (if titling or registration is
2		required) in support of such purchaser's application for an
3		Illinois certificate or other evidence of title or registration
4		to such tangible personal property.
5		No retailer's failure or refusal to remit tax under this
6		Act precludes a user, who has paid the proper tax to the
7		retailer, from obtaining his certificate of title or other
8		evidence of title or registration (if titling or registration
9		is required) upon satisfying the Department that such user has
10		paid the proper tax (if tax is due) to the retailer. The
11		Department shall adopt appropriate rules to carry out the
12		mandate of this paragraph.
13		If the user who would otherwise pay tax to the retailer
14		wants the transaction reporting return filed and the payment of
15		the tax or proof of exemption made to the Department before the
16		retailer is willing to take these actions and such user has not
17		paid the tax to the retailer, such user may certify to the fact
18		of such delay by the retailer and may (upon the Department
19		being satisfied of the truth of such certification) transmit
20		the information required by the transaction reporting return
21		and the remittance for tax or proof of exemption directly to
22		the Department and obtain his tax receipt or exemption
23		determination, in which event the transaction reporting return
24		and tax remittance (if a tax payment was required) shall be
25		credited by the Department to the proper retailer's account
26		with the Department, but without the 2.1% or 1.75% discount

SB1814 Enrolled - 509 - LRB101 09785 HLH 54886 b
1		provided for in this Section being allowed. When the user pays
2		the tax directly to the Department, he shall pay the tax in the
3		same amount and in the same form in which it would be remitted
4		if the tax had been remitted to the Department by the retailer.
5		Refunds made by the seller during the preceding return
6		period to purchasers, on account of tangible personal property
7		returned to the seller, shall be allowed as a deduction under
8		subdivision 5 of his monthly or quarterly return, as the case
9		may be, in case the seller had theretofore included the
10		receipts from the sale of such tangible personal property in a
11		return filed by him and had paid the tax imposed by this Act
12		with respect to such receipts.
13		Where the seller is a corporation, the return filed on
14		behalf of such corporation shall be signed by the president,
15		vice-president, secretary or treasurer or by the properly
16		accredited agent of such corporation.
17		Where the seller is a limited liability company, the return
18		filed on behalf of the limited liability company shall be
19		signed by a manager, member, or properly accredited agent of
20		the limited liability company.
21		Except as provided in this Section, the retailer filing the
22		return under this Section shall, at the time of filing such
23		return, pay to the Department the amount of tax imposed by this
24		Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
25		on and after January 1, 1990, or $5 per calendar year,
26		whichever is greater, which is allowed to reimburse the

SB1814 Enrolled - 510 - LRB101 09785 HLH 54886 b
1		retailer for the expenses incurred in keeping records,
2		preparing and filing returns, remitting the tax and supplying
3		data to the Department on request. The discount under this
4		Section is not allowed for taxes paid on aviation fuel that are
5		deposited into the State Aviation Program Fund under this Act.
6		Any prepayment made pursuant to Section 2d of this Act shall be
7		included in the amount on which such 2.1% or 1.75% discount is
8		computed. In the case of retailers who report and pay the tax
9		on a transaction by transaction basis, as provided in this
10		Section, such discount shall be taken with each such tax
11		remittance instead of when such retailer files his periodic
12		return. The discount allowed under this Section is allowed only
13		for returns that are filed in the manner required by this Act.
14		The Department may disallow the discount for retailers whose
15		certificate of registration is revoked at the time the return
16		is filed, but only if the Department's decision to revoke the
17		certificate of registration has become final.
18		Before October 1, 2000, if the taxpayer's average monthly
19		tax liability to the Department under this Act, the Use Tax
20		Act, the Service Occupation Tax Act, and the Service Use Tax
21		Act, excluding any liability for prepaid sales tax to be
22		remitted in accordance with Section 2d of this Act, was $10,000
23		or more during the preceding 4 complete calendar quarters, he
24		shall file a return with the Department each month by the 20th
25		day of the month next following the month during which such tax
26		liability is incurred and shall make payments to the Department

SB1814 Enrolled - 511 - LRB101 09785 HLH 54886 b
1		on or before the 7th, 15th, 22nd and last day of the month
2		during which such liability is incurred. On and after October
3		1, 2000, if the taxpayer's average monthly tax liability to the
4		Department under this Act, the Use Tax Act, the Service
5		Occupation Tax Act, and the Service Use Tax Act, excluding any
6		liability for prepaid sales tax to be remitted in accordance
7		with Section 2d of this Act, was $20,000 or more during the
8		preceding 4 complete calendar quarters, he shall file a return
9		with the Department each month by the 20th day of the month
10		next following the month during which such tax liability is
11		incurred and shall make payment to the Department on or before
12		the 7th, 15th, 22nd and last day of the month during which such
13		liability is incurred. If the month during which such tax
14		liability is incurred began prior to January 1, 1985, each
15		payment shall be in an amount equal to 1/4 of the taxpayer's
16		actual liability for the month or an amount set by the
17		Department not to exceed 1/4 of the average monthly liability
18		of the taxpayer to the Department for the preceding 4 complete
19		calendar quarters (excluding the month of highest liability and
20		the month of lowest liability in such 4 quarter period). If the
21		month during which such tax liability is incurred begins on or
22		after January 1, 1985 and prior to January 1, 1987, each
23		payment shall be in an amount equal to 22.5% of the taxpayer's
24		actual liability for the month or 27.5% of the taxpayer's
25		liability for the same calendar month of the preceding year. If
26		the month during which such tax liability is incurred begins on

SB1814 Enrolled - 512 - LRB101 09785 HLH 54886 b
1		or after January 1, 1987 and prior to January 1, 1988, each
2		payment shall be in an amount equal to 22.5% of the taxpayer's
3		actual liability for the month or 26.25% of the taxpayer's
4		liability for the same calendar month of the preceding year. If
5		the month during which such tax liability is incurred begins on
6		or after January 1, 1988, and prior to January 1, 1989, or
7		begins on or after January 1, 1996, each payment shall be in an
8		amount equal to 22.5% of the taxpayer's actual liability for
9		the month or 25% of the taxpayer's liability for the same
10		calendar month of the preceding year. If the month during which
11		such tax liability is incurred begins on or after January 1,
12		1989, and prior to January 1, 1996, each payment shall be in an
13		amount equal to 22.5% of the taxpayer's actual liability for
14		the month or 25% of the taxpayer's liability for the same
15		calendar month of the preceding year or 100% of the taxpayer's
16		actual liability for the quarter monthly reporting period. The
17		amount of such quarter monthly payments shall be credited
18		against the final tax liability of the taxpayer's return for
19		that month. Before October 1, 2000, once applicable, the
20		requirement of the making of quarter monthly payments to the
21		Department by taxpayers having an average monthly tax liability
22		of $10,000 or more as determined in the manner provided above
23		shall continue until such taxpayer's average monthly liability
24		to the Department during the preceding 4 complete calendar
25		quarters (excluding the month of highest liability and the
26		month of lowest liability) is less than $9,000, or until such

SB1814 Enrolled - 513 - LRB101 09785 HLH 54886 b
1		taxpayer's average monthly liability to the Department as
2		computed for each calendar quarter of the 4 preceding complete
3		calendar quarter period is less than $10,000. However, if a
4		taxpayer can show the Department that a substantial change in
5		the taxpayer's business has occurred which causes the taxpayer
6		to anticipate that his average monthly tax liability for the
7		reasonably foreseeable future will fall below the $10,000
8		threshold stated above, then such taxpayer may petition the
9		Department for a change in such taxpayer's reporting status. On
10		and after October 1, 2000, once applicable, the requirement of
11		the making of quarter monthly payments to the Department by
12		taxpayers having an average monthly tax liability of $20,000 or
13		more as determined in the manner provided above shall continue
14		until such taxpayer's average monthly liability to the
15		Department during the preceding 4 complete calendar quarters
16		(excluding the month of highest liability and the month of
17		lowest liability) is less than $19,000 or until such taxpayer's
18		average monthly liability to the Department as computed for
19		each calendar quarter of the 4 preceding complete calendar
20		quarter period is less than $20,000. However, if a taxpayer can
21		show the Department that a substantial change in the taxpayer's
22		business has occurred which causes the taxpayer to anticipate
23		that his average monthly tax liability for the reasonably
24		foreseeable future will fall below the $20,000 threshold stated
25		above, then such taxpayer may petition the Department for a
26		change in such taxpayer's reporting status. The Department

SB1814 Enrolled - 514 - LRB101 09785 HLH 54886 b
1		shall change such taxpayer's reporting status unless it finds
2		that such change is seasonal in nature and not likely to be
3		long term. If any such quarter monthly payment is not paid at
4		the time or in the amount required by this Section, then the
5		taxpayer shall be liable for penalties and interest on the
6		difference between the minimum amount due as a payment and the
7		amount of such quarter monthly payment actually and timely
8		paid, except insofar as the taxpayer has previously made
9		payments for that month to the Department in excess of the
10		minimum payments previously due as provided in this Section.
11		The Department shall make reasonable rules and regulations to
12		govern the quarter monthly payment amount and quarter monthly
13		payment dates for taxpayers who file on other than a calendar
14		monthly basis.
15		The provisions of this paragraph apply before October 1,
16		2001. Without regard to whether a taxpayer is required to make
17		quarter monthly payments as specified above, any taxpayer who
18		is required by Section 2d of this Act to collect and remit
19		prepaid taxes and has collected prepaid taxes which average in
20		excess of $25,000 per month during the preceding 2 complete
21		calendar quarters, shall file a return with the Department as
22		required by Section 2f and shall make payments to the
23		Department on or before the 7th, 15th, 22nd and last day of the
24		month during which such liability is incurred. If the month
25		during which such tax liability is incurred began prior to
26		September 1, 1985 (the effective date of Public Act 84-221),

SB1814 Enrolled - 515 - LRB101 09785 HLH 54886 b
1		each payment shall be in an amount not less than 22.5% of the
2		taxpayer's actual liability under Section 2d. If the month
3		during which such tax liability is incurred begins on or after
4		January 1, 1986, each payment shall be in an amount equal to
5		22.5% of the taxpayer's actual liability for the month or 27.5%
6		of the taxpayer's liability for the same calendar month of the
7		preceding calendar year. If the month during which such tax
8		liability is incurred begins on or after January 1, 1987, each
9		payment shall be in an amount equal to 22.5% of the taxpayer's
10		actual liability for the month or 26.25% of the taxpayer's
11		liability for the same calendar month of the preceding year.
12		The amount of such quarter monthly payments shall be credited
13		against the final tax liability of the taxpayer's return for
14		that month filed under this Section or Section 2f, as the case
15		may be. Once applicable, the requirement of the making of
16		quarter monthly payments to the Department pursuant to this
17		paragraph shall continue until such taxpayer's average monthly
18		prepaid tax collections during the preceding 2 complete
19		calendar quarters is $25,000 or less. If any such quarter
20		monthly payment is not paid at the time or in the amount
21		required, the taxpayer shall be liable for penalties and
22		interest on such difference, except insofar as the taxpayer has
23		previously made payments for that month in excess of the
24		minimum payments previously due.
25		The provisions of this paragraph apply on and after October
26		1, 2001. Without regard to whether a taxpayer is required to

SB1814 Enrolled - 516 - LRB101 09785 HLH 54886 b
1		make quarter monthly payments as specified above, any taxpayer
2		who is required by Section 2d of this Act to collect and remit
3		prepaid taxes and has collected prepaid taxes that average in
4		excess of $20,000 per month during the preceding 4 complete
5		calendar quarters shall file a return with the Department as
6		required by Section 2f and shall make payments to the
7		Department on or before the 7th, 15th, 22nd and last day of the
8		month during which the liability is incurred. Each payment
9		shall be in an amount equal to 22.5% of the taxpayer's actual
10		liability for the month or 25% of the taxpayer's liability for
11		the same calendar month of the preceding year. The amount of
12		the quarter monthly payments shall be credited against the
13		final tax liability of the taxpayer's return for that month
14		filed under this Section or Section 2f, as the case may be.
15		Once applicable, the requirement of the making of quarter
16		monthly payments to the Department pursuant to this paragraph
17		shall continue until the taxpayer's average monthly prepaid tax
18		collections during the preceding 4 complete calendar quarters
19		(excluding the month of highest liability and the month of
20		lowest liability) is less than $19,000 or until such taxpayer's
21		average monthly liability to the Department as computed for
22		each calendar quarter of the 4 preceding complete calendar
23		quarters is less than $20,000. If any such quarter monthly
24		payment is not paid at the time or in the amount required, the
25		taxpayer shall be liable for penalties and interest on such
26		difference, except insofar as the taxpayer has previously made

SB1814 Enrolled - 517 - LRB101 09785 HLH 54886 b
1		payments for that month in excess of the minimum payments
2		previously due.
3		If any payment provided for in this Section exceeds the
4		taxpayer's liabilities under this Act, the Use Tax Act, the
5		Service Occupation Tax Act and the Service Use Tax Act, as
6		shown on an original monthly return, the Department shall, if
7		requested by the taxpayer, issue to the taxpayer a credit
8		memorandum no later than 30 days after the date of payment. The
9		credit evidenced by such credit memorandum may be assigned by
10		the taxpayer to a similar taxpayer under this Act, the Use Tax
11		Act, the Service Occupation Tax Act or the Service Use Tax Act,
12		in accordance with reasonable rules and regulations to be
13		prescribed by the Department. If no such request is made, the
14		taxpayer may credit such excess payment against tax liability
15		subsequently to be remitted to the Department under this Act,
16		the Use Tax Act, the Service Occupation Tax Act or the Service
17		Use Tax Act, in accordance with reasonable rules and
18		regulations prescribed by the Department. If the Department
19		subsequently determined that all or any part of the credit
20		taken was not actually due to the taxpayer, the taxpayer's 2.1%
21		and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
22		of the difference between the credit taken and that actually
23		due, and that taxpayer shall be liable for penalties and
24		interest on such difference.
25		If a retailer of motor fuel is entitled to a credit under
26		Section 2d of this Act which exceeds the taxpayer's liability

SB1814 Enrolled - 518 - LRB101 09785 HLH 54886 b
1		to the Department under this Act for the month which the
2		taxpayer is filing a return, the Department shall issue the
3		taxpayer a credit memorandum for the excess.
4		Beginning January 1, 1990, each month the Department shall
5		pay into the Local Government Tax Fund, a special fund in the
6		State treasury which is hereby created, the net revenue
7		realized for the preceding month from the 1% tax imposed under
8		this Act.
9		Beginning January 1, 1990, each month the Department shall
10		pay into the County and Mass Transit District Fund, a special
11		fund in the State treasury which is hereby created, 4% of the
12		net revenue realized for the preceding month from the 6.25%
13		general rate other than aviation fuel sold on or after December
14		1, 2019. This exception for aviation fuel only applies for so
15		long as the revenue use requirements of 49 U.S.C. 47107(b) and
16		49 U.S.C. 47133 are binding on the State.
17		For aviation fuel sold on or after December 1, 2019, each
18		month the Department shall pay into the State Aviation Program
19		Fund 4% of the net revenue realized for the preceding month
20		from the 6.25% general rate on the selling price of aviation
21		fuel, less an amount estimated by the Department to be required
22		for refunds of the 4% portion of the tax on aviation fuel under
23		this Act, which amount shall be deposited into the Aviation
24		Fuel Sales Tax Refund Fund. The Department shall only pay
25		moneys into the State Aviation Program Fund and the Aviation
26		Fuel Sales Tax Refund Fund under this Act for so long as the

SB1814 Enrolled - 519 - LRB101 09785 HLH 54886 b
1		revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2		47133 are binding on the State.
3		Beginning August 1, 2000, each month the Department shall
4		pay into the County and Mass Transit District Fund 20% of the
5		net revenue realized for the preceding month from the 1.25%
6		rate on the selling price of motor fuel and gasohol. Beginning
7		September 1, 2010, each month the Department shall pay into the
8		County and Mass Transit District Fund 20% of the net revenue
9		realized for the preceding month from the 1.25% rate on the
10		selling price of sales tax holiday items.
11		Beginning January 1, 1990, each month the Department shall
12		pay into the Local Government Tax Fund 16% of the net revenue
13		realized for the preceding month from the 6.25% general rate on
14		the selling price of tangible personal property other than
15		aviation fuel sold on or after December 1, 2019. This exception
16		for aviation fuel only applies for so long as the revenue use
17		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18		binding on the State.
19		For aviation fuel sold on or after December 1, 2019, each
20		month the Department shall pay into the State Aviation Program
21		Fund 16% of the net revenue realized for the preceding month
22		from the 6.25% general rate on the selling price of aviation
23		fuel, less an amount estimated by the Department to be required
24		for refunds of the 16% portion of the tax on aviation fuel
25		under this Act, which amount shall be deposited into the
26		Aviation Fuel Sales Tax Refund Fund. The Department shall only

SB1814 Enrolled - 520 - LRB101 09785 HLH 54886 b
1		pay moneys into the State Aviation Program Fund and the
2		Aviation Fuel Sales Tax Refund Fund under this Act for so long
3		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
4		U.S.C. 47133 are binding on the State.
5		Beginning August 1, 2000, each month the Department shall
6		pay into the Local Government Tax Fund 80% of the net revenue
7		realized for the preceding month from the 1.25% rate on the
8		selling price of motor fuel and gasohol. Beginning September 1,
9		2010, each month the Department shall pay into the Local
10		Government Tax Fund 80% of the net revenue realized for the
11		preceding month from the 1.25% rate on the selling price of
12		sales tax holiday items.
13		Beginning October 1, 2009, each month the Department shall
14		pay into the Capital Projects Fund an amount that is equal to
15		an amount estimated by the Department to represent 80% of the
16		net revenue realized for the preceding month from the sale of
17		candy, grooming and hygiene products, and soft drinks that had
18		been taxed at a rate of 1% prior to September 1, 2009 but that
19		are now taxed at 6.25%.
20		Beginning July 1, 2011, each month the Department shall pay
21		into the Clean Air Act Permit Fund 80% of the net revenue
22		realized for the preceding month from the 6.25% general rate on
23		the selling price of sorbents used in Illinois in the process
24		of sorbent injection as used to comply with the Environmental
25		Protection Act or the federal Clean Air Act, but the total
26		payment into the Clean Air Act Permit Fund under this Act and

SB1814 Enrolled - 521 - LRB101 09785 HLH 54886 b
1		the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
2		Beginning July 1, 2013, each month the Department shall pay
3		into the Underground Storage Tank Fund from the proceeds
4		collected under this Act, the Use Tax Act, the Service Use Tax
5		Act, and the Service Occupation Tax Act an amount equal to the
6		average monthly deficit in the Underground Storage Tank Fund
7		during the prior year, as certified annually by the Illinois
8		Environmental Protection Agency, but the total payment into the
9		Underground Storage Tank Fund under this Act, the Use Tax Act,
10		the Service Use Tax Act, and the Service Occupation Tax Act
11		shall not exceed $18,000,000 in any State fiscal year. As used
12		in this paragraph, the "average monthly deficit" shall be equal
13		to the difference between the average monthly claims for
14		payment by the fund and the average monthly revenues deposited
15		into the fund, excluding payments made pursuant to this
16		paragraph.
17		Beginning July 1, 2015, of the remainder of the moneys
18		received by the Department under the Use Tax Act, the Service
19		Use Tax Act, the Service Occupation Tax Act, and this Act, each
20		month the Department shall deposit $500,000 into the State
21		Crime Laboratory Fund.
22		Of the remainder of the moneys received by the Department
23		pursuant to this Act, (a) 1.75% thereof shall be paid into the
24		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25		and after July 1, 1989, 3.8% thereof shall be paid into the
26		Build Illinois Fund; provided, however, that if in any fiscal

SB1814 Enrolled - 522 - LRB101 09785 HLH 54886 b
1		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2		may be, of the moneys received by the Department and required
3		to be paid into the Build Illinois Fund pursuant to this Act,
4		Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5		Act, and Section 9 of the Service Occupation Tax Act, such Acts
6		being hereinafter called the "Tax Acts" and such aggregate of
7		2.2% or 3.8%, as the case may be, of moneys being hereinafter
8		called the "Tax Act Amount", and (2) the amount transferred to
9		the Build Illinois Fund from the State and Local Sales Tax
10		Reform Fund shall be less than the Annual Specified Amount (as
11		hereinafter defined), an amount equal to the difference shall
12		be immediately paid into the Build Illinois Fund from other
13		moneys received by the Department pursuant to the Tax Acts; the
14		"Annual Specified Amount" means the amounts specified below for
15		fiscal years 1986 through 1993:
16 Fiscal Year Annual Specified Amount 17 1986 $54,800,000 18 1987 $76,650,000 19 1988 $80,480,000 20 1989 $88,510,000 21 1990 $115,330,000 22 1991 $145,470,000 23 1992 $182,730,000 24 1993 $206,520,000;
25		and means the Certified Annual Debt Service Requirement (as
26		defined in Section 13 of the Build Illinois Bond Act) or the

SB1814 Enrolled - 523 - LRB101 09785 HLH 54886 b
1		Tax Act Amount, whichever is greater, for fiscal year 1994 and
2		each fiscal year thereafter; and further provided, that if on
3		the last business day of any month the sum of (1) the Tax Act
4		Amount required to be deposited into the Build Illinois Bond
5		Account in the Build Illinois Fund during such month and (2)
6		the amount transferred to the Build Illinois Fund from the
7		State and Local Sales Tax Reform Fund shall have been less than
8		1/12 of the Annual Specified Amount, an amount equal to the
9		difference shall be immediately paid into the Build Illinois
10		Fund from other moneys received by the Department pursuant to
11		the Tax Acts; and, further provided, that in no event shall the
12		payments required under the preceding proviso result in
13		aggregate payments into the Build Illinois Fund pursuant to
14		this clause (b) for any fiscal year in excess of the greater of
15		(i) the Tax Act Amount or (ii) the Annual Specified Amount for
16		such fiscal year. The amounts payable into the Build Illinois
17		Fund under clause (b) of the first sentence in this paragraph
18		shall be payable only until such time as the aggregate amount
19		on deposit under each trust indenture securing Bonds issued and
20		outstanding pursuant to the Build Illinois Bond Act is
21		sufficient, taking into account any future investment income,
22		to fully provide, in accordance with such indenture, for the
23		defeasance of or the payment of the principal of, premium, if
24		any, and interest on the Bonds secured by such indenture and on
25		any Bonds expected to be issued thereafter and all fees and
26		costs payable with respect thereto, all as certified by the

SB1814 Enrolled - 524 - LRB101 09785 HLH 54886 b
1		Director of the Bureau of the Budget (now Governor's Office of
2		Management and Budget). If on the last business day of any
3		month in which Bonds are outstanding pursuant to the Build
4		Illinois Bond Act, the aggregate of moneys deposited in the
5		Build Illinois Bond Account in the Build Illinois Fund in such
6		month shall be less than the amount required to be transferred
7		in such month from the Build Illinois Bond Account to the Build
8		Illinois Bond Retirement and Interest Fund pursuant to Section
9		13 of the Build Illinois Bond Act, an amount equal to such
10		deficiency shall be immediately paid from other moneys received
11		by the Department pursuant to the Tax Acts to the Build
12		Illinois Fund; provided, however, that any amounts paid to the
13		Build Illinois Fund in any fiscal year pursuant to this
14		sentence shall be deemed to constitute payments pursuant to
15		clause (b) of the first sentence of this paragraph and shall
16		reduce the amount otherwise payable for such fiscal year
17		pursuant to that clause (b). The moneys received by the
18		Department pursuant to this Act and required to be deposited
19		into the Build Illinois Fund are subject to the pledge, claim
20		and charge set forth in Section 12 of the Build Illinois Bond
21		Act.
22		Subject to payment of amounts into the Build Illinois Fund
23		as provided in the preceding paragraph or in any amendment
24		thereto hereafter enacted, the following specified monthly
25		installment of the amount requested in the certificate of the
26		Chairman of the Metropolitan Pier and Exposition Authority

SB1814 Enrolled - 525 - LRB101 09785 HLH 54886 b
1		provided under Section 8.25f of the State Finance Act, but not
2		in excess of sums designated as "Total Deposit", shall be
3		deposited in the aggregate from collections under Section 9 of
4		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
5		9 of the Service Occupation Tax Act, and Section 3 of the
6		Retailers' Occupation Tax Act into the McCormick Place
7		Expansion Project Fund in the specified fiscal years.
8 Fiscal Year Total Deposit 9 1993 $0 10 1994 53,000,000 11 1995 58,000,000 12 1996 61,000,000 13 1997 64,000,000 14 1998 68,000,000 15 1999 71,000,000 16 2000 75,000,000 17 2001 80,000,000 18 2002 93,000,000 19 2003 99,000,000 20 2004 103,000,000 21 2005 108,000,000 22 2006 113,000,000 23 2007 119,000,000 24 2008 126,000,000 25 2009 132,000,000

SB1814 Enrolled - 526 - LRB101 09785 HLH 54886 b

1 2010 139,000,000 2 2011 146,000,000 3 2012 153,000,000 4 2013 161,000,000 5 2014 170,000,000 6 2015 179,000,000 7 2016 189,000,000 8 2017 199,000,000 9 2018 210,000,000 10 2019 221,000,000 11 2020 233,000,000 12 2021 246,000,000 13 2022 260,000,000 14 2023 275,000,000 15 2024 275,000,000 16 2025 275,000,000 17 2026 279,000,000 18 2027 292,000,000 19 2028 307,000,000 20 2029 322,000,000 21 2030 338,000,000 22 2031 350,000,000 23 2032 350,000,000 24 and 25 each fiscal year 26 thereafter that bonds

SB1814 Enrolled - 527 - LRB101 09785 HLH 54886 b
1 are outstanding under 2 Section 13.2 of the 3 Metropolitan Pier and 4 Exposition Authority Act, 5 but not after fiscal year 2060.
6		Beginning July 20, 1993 and in each month of each fiscal
7		year thereafter, one-eighth of the amount requested in the
8		certificate of the Chairman of the Metropolitan Pier and
9		Exposition Authority for that fiscal year, less the amount
10		deposited into the McCormick Place Expansion Project Fund by
11		the State Treasurer in the respective month under subsection
12		(g) of Section 13 of the Metropolitan Pier and Exposition
13		Authority Act, plus cumulative deficiencies in the deposits
14		required under this Section for previous months and years,
15		shall be deposited into the McCormick Place Expansion Project
16		Fund, until the full amount requested for the fiscal year, but
17		not in excess of the amount specified above as "Total Deposit",
18		has been deposited.
19		Subject to payment of amounts into the Capital Projects
20		Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
21		and the McCormick Place Expansion Project Fund pursuant to the
22		preceding paragraphs or in any amendments thereto hereafter
23		enacted, the Department shall each month deposit into the
24		Aviation Fuel Sales Tax Refund Fund an amount estimated by the
25		Department to be required for refunds of the 80% portion of the
26		tax on aviation fuel under this Act.

SB1814 Enrolled - 528 - LRB101 09785 HLH 54886 b
1		Subject to payment of amounts into the Build Illinois Fund
2		and the McCormick Place Expansion Project Fund pursuant to the
3		preceding paragraphs or in any amendments thereto hereafter
4		enacted, beginning July 1, 1993 and ending on September 30,
5		2013, the Department shall each month pay into the Illinois Tax
6		Increment Fund 0.27% of 80% of the net revenue realized for the
7		preceding month from the 6.25% general rate on the selling
8		price of tangible personal property.
9		Subject to payment of amounts into the Build Illinois Fund
10		and the McCormick Place Expansion Project Fund pursuant to the
11		preceding paragraphs or in any amendments thereto hereafter
12		enacted, beginning with the receipt of the first report of
13		taxes paid by an eligible business and continuing for a 25-year
14		period, the Department shall each month pay into the Energy
15		Infrastructure Fund 80% of the net revenue realized from the
16		6.25% general rate on the selling price of Illinois-mined coal
17		that was sold to an eligible business. For purposes of this
18		paragraph, the term "eligible business" means a new electric
19		generating facility certified pursuant to Section 605-332 of
20		the Department of Commerce and Economic Opportunity Law of the
21		Civil Administrative Code of Illinois.
22		Subject to payment of amounts into the Build Illinois Fund,
23		the McCormick Place Expansion Project Fund, the Illinois Tax
24		Increment Fund, and the Energy Infrastructure Fund pursuant to
25		the preceding paragraphs or in any amendments to this Section
26		hereafter enacted, beginning on the first day of the first

SB1814 Enrolled - 529 - LRB101 09785 HLH 54886 b
1		calendar month to occur on or after August 26, 2014 (the
2		effective date of Public Act 98-1098), each month, from the
3		collections made under Section 9 of the Use Tax Act, Section 9
4		of the Service Use Tax Act, Section 9 of the Service Occupation
5		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
6		the Department shall pay into the Tax Compliance and
7		Administration Fund, to be used, subject to appropriation, to
8		fund additional auditors and compliance personnel at the
9		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
10		the cash receipts collected during the preceding fiscal year by
11		the Audit Bureau of the Department under the Use Tax Act, the
12		Service Use Tax Act, the Service Occupation Tax Act, the
13		Retailers' Occupation Tax Act, and associated local occupation
14		and use taxes administered by the Department (except the amount
15		collected on aviation fuel sold on or after December 1, 2019).
16		Subject to payments of amounts into the Build Illinois
17		Fund, the McCormick Place Expansion Project Fund, the Illinois
18		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
19		Compliance and Administration Fund as provided in this Section,
20		beginning on July 1, 2018 the Department shall pay each month
21		into the Downstate Public Transportation Fund the moneys
22		required to be so paid under Section 2-3 of the Downstate
23		Public Transportation Act.
24		Of the remainder of the moneys received by the Department
25		pursuant to this Act, 75% thereof shall be paid into the State
26		Treasury and 25% shall be reserved in a special account and

SB1814 Enrolled - 530 - LRB101 09785 HLH 54886 b
1		used only for the transfer to the Common School Fund as part of
2		the monthly transfer from the General Revenue Fund in
3		accordance with Section 8a of the State Finance Act.
4		The Department may, upon separate written notice to a
5		taxpayer, require the taxpayer to prepare and file with the
6		Department on a form prescribed by the Department within not
7		less than 60 days after receipt of the notice an annual
8		information return for the tax year specified in the notice.
9		Such annual return to the Department shall include a statement
10		of gross receipts as shown by the retailer's last Federal
11		income tax return. If the total receipts of the business as
12		reported in the Federal income tax return do not agree with the
13		gross receipts reported to the Department of Revenue for the
14		same period, the retailer shall attach to his annual return a
15		schedule showing a reconciliation of the 2 amounts and the
16		reasons for the difference. The retailer's annual return to the
17		Department shall also disclose the cost of goods sold by the
18		retailer during the year covered by such return, opening and
19		closing inventories of such goods for such year, costs of goods
20		used from stock or taken from stock and given away by the
21		retailer during such year, payroll information of the
22		retailer's business during such year and any additional
23		reasonable information which the Department deems would be
24		helpful in determining the accuracy of the monthly, quarterly
25		or annual returns filed by such retailer as provided for in
26		this Section.

SB1814 Enrolled - 531 - LRB101 09785 HLH 54886 b
1		If the annual information return required by this Section
2		is not filed when and as required, the taxpayer shall be liable
3		as follows:
4		(i) Until January 1, 1994, the taxpayer shall be liable
5		for a penalty equal to 1/6 of 1% of the tax due from such
6		taxpayer under this Act during the period to be covered by
7		the annual return for each month or fraction of a month
8		until such return is filed as required, the penalty to be
9		assessed and collected in the same manner as any other
10		penalty provided for in this Act.
11		(ii) On and after January 1, 1994, the taxpayer shall
12		be liable for a penalty as described in Section 3-4 of the
13		Uniform Penalty and Interest Act.
14		The chief executive officer, proprietor, owner or highest
15		ranking manager shall sign the annual return to certify the
16		accuracy of the information contained therein. Any person who
17		willfully signs the annual return containing false or
18		inaccurate information shall be guilty of perjury and punished
19		accordingly. The annual return form prescribed by the
20		Department shall include a warning that the person signing the
21		return may be liable for perjury.
22		The provisions of this Section concerning the filing of an
23		annual information return do not apply to a retailer who is not
24		required to file an income tax return with the United States
25		Government.
26		As soon as possible after the first day of each month, upon

SB1814 Enrolled - 532 - LRB101 09785 HLH 54886 b
1		certification of the Department of Revenue, the Comptroller
2		shall order transferred and the Treasurer shall transfer from
3		the General Revenue Fund to the Motor Fuel Tax Fund an amount
4		equal to 1.7% of 80% of the net revenue realized under this Act
5		for the second preceding month. Beginning April 1, 2000, this
6		transfer is no longer required and shall not be made.
7		Net revenue realized for a month shall be the revenue
8		collected by the State pursuant to this Act, less the amount
9		paid out during that month as refunds to taxpayers for
10		overpayment of liability.
11		For greater simplicity of administration, manufacturers,
12		importers and wholesalers whose products are sold at retail in
13		Illinois by numerous retailers, and who wish to do so, may
14		assume the responsibility for accounting and paying to the
15		Department all tax accruing under this Act with respect to such
16		sales, if the retailers who are affected do not make written
17		objection to the Department to this arrangement.
18		Any person who promotes, organizes, provides retail
19		selling space for concessionaires or other types of sellers at
20		the Illinois State Fair, DuQuoin State Fair, county fairs,
21		local fairs, art shows, flea markets and similar exhibitions or
22		events, including any transient merchant as defined by Section
23		2 of the Transient Merchant Act of 1987, is required to file a
24		report with the Department providing the name of the merchant's
25		business, the name of the person or persons engaged in
26		merchant's business, the permanent address and Illinois

SB1814 Enrolled - 533 - LRB101 09785 HLH 54886 b
1		Retailers Occupation Tax Registration Number of the merchant,
2		the dates and location of the event and other reasonable
3		information that the Department may require. The report must be
4		filed not later than the 20th day of the month next following
5		the month during which the event with retail sales was held.
6		Any person who fails to file a report required by this Section
7		commits a business offense and is subject to a fine not to
8		exceed $250.
9		Any person engaged in the business of selling tangible
10		personal property at retail as a concessionaire or other type
11		of seller at the Illinois State Fair, county fairs, art shows,
12		flea markets and similar exhibitions or events, or any
13		transient merchants, as defined by Section 2 of the Transient
14		Merchant Act of 1987, may be required to make a daily report of
15		the amount of such sales to the Department and to make a daily
16		payment of the full amount of tax due. The Department shall
17		impose this requirement when it finds that there is a
18		significant risk of loss of revenue to the State at such an
19		exhibition or event. Such a finding shall be based on evidence
20		that a substantial number of concessionaires or other sellers
21		who are not residents of Illinois will be engaging in the
22		business of selling tangible personal property at retail at the
23		exhibition or event, or other evidence of a significant risk of
24		loss of revenue to the State. The Department shall notify
25		concessionaires and other sellers affected by the imposition of
26		this requirement. In the absence of notification by the

SB1814 Enrolled - 534 - LRB101 09785 HLH 54886 b
1		Department, the concessionaires and other sellers shall file
2		their returns as otherwise required in this Section.
3		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
4		99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
5		7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
6		(35 ILCS 120/6) (from Ch. 120, par. 445)
7		Sec. 6. Credit memorandum or refund. If it appears, after
8		claim therefor filed with the Department, that an amount of tax
9		or penalty or interest has been paid which was not due under
10		this Act, whether as the result of a mistake of fact or an
11		error of law, except as hereinafter provided, then the
12		Department shall issue a credit memorandum or refund to the
13		person who made the erroneous payment or, if that person died
14		or became a person under legal disability, to his or her legal
15		representative, as such. For purposes of this Section, the tax
16		is deemed to be erroneously paid by a retailer when the
17		manufacturer of a motor vehicle sold by the retailer accepts
18		the return of that automobile and refunds to the purchaser the
19		selling price of that vehicle as provided in the New Vehicle
20		Buyer Protection Act. When a motor vehicle is returned for a
21		refund of the purchase price under the New Vehicle Buyer
22		Protection Act, the Department shall issue a credit memorandum
23		or a refund for the amount of tax paid by the retailer under
24		this Act attributable to the initial sale of that vehicle.
25		Claims submitted by the retailer are subject to the same

SB1814 Enrolled - 535 - LRB101 09785 HLH 54886 b
1		restrictions and procedures provided for in this Act. If it is
2		determined that the Department should issue a credit memorandum
3		or refund, the Department may first apply the amount thereof
4		against any tax or penalty or interest due or to become due
5		under this Act or under the Use Tax Act, the Service Occupation
6		Tax Act, the Service Use Tax Act, any local occupation or use
7		tax administered by the Department, Section 4 of the Water
8		Commission Act of 1985, subsections (b), (c) and (d) of Section
9		5.01 of the Local Mass Transit District Act, or subsections
10		(e), (f) and (g) of Section 4.03 of the Regional Transportation
11		Authority Act, from the person who made the erroneous payment.
12		If no tax or penalty or interest is due and no proceeding is
13		pending to determine whether such person is indebted to the
14		Department for tax or penalty or interest, the credit
15		memorandum or refund shall be issued to the claimant; or (in
16		the case of a credit memorandum) the credit memorandum may be
17		assigned and set over by the lawful holder thereof, subject to
18		reasonable rules of the Department, to any other person who is
19		subject to this Act, the Use Tax Act, the Service Occupation
20		Tax Act, the Service Use Tax Act, any local occupation or use
21		tax administered by the Department, Section 4 of the Water
22		Commission Act of 1985, subsections (b), (c) and (d) of Section
23		5.01 of the Local Mass Transit District Act, or subsections
24		(e), (f) and (g) of Section 4.03 of the Regional Transportation
25		Authority Act, and the amount thereof applied by the Department
26		against any tax or penalty or interest due or to become due

SB1814 Enrolled - 536 - LRB101 09785 HLH 54886 b
1		under this Act or under the Use Tax Act, the Service Occupation
2		Tax Act, the Service Use Tax Act, any local occupation or use
3		tax administered by the Department, Section 4 of the Water
4		Commission Act of 1985, subsections (b), (c) and (d) of Section
5		5.01 of the Local Mass Transit District Act, or subsections
6		(e), (f) and (g) of Section 4.03 of the Regional Transportation
7		Authority Act, from such assignee. However, as to any claim for
8		credit or refund filed with the Department on and after each
9		January 1 and July 1 no amount of tax or penalty or interest
10		erroneously paid (either in total or partial liquidation of a
11		tax or penalty or amount of interest under this Act) more than
12		3 years prior to such January 1 and July 1, respectively, shall
13		be credited or refunded, except that if both the Department and
14		the taxpayer have agreed to an extension of time to issue a
15		notice of tax liability as provided in Section 4 of this Act,
16		such claim may be filed at any time prior to the expiration of
17		the period agreed upon.
18		No claim may be allowed for any amount paid to the
19		Department, whether paid voluntarily or involuntarily, if paid
20		in total or partial liquidation of an assessment which had
21		become final before the claim for credit or refund to recover
22		the amount so paid is filed with the Department, or if paid in
23		total or partial liquidation of a judgment or order of court.
24		No credit may be allowed or refund made for any amount paid by
25		or collected from any claimant unless it appears (a) that the
26		claimant bore the burden of such amount and has not been

SB1814 Enrolled - 537 - LRB101 09785 HLH 54886 b
1		relieved thereof nor reimbursed therefor and has not shifted
2		such burden directly or indirectly through inclusion of such
3		amount in the price of the tangible personal property sold by
4		him or her or in any manner whatsoever; and that no
5		understanding or agreement, written or oral, exists whereby he
6		or she or his or her legal representative may be relieved of
7		the burden of such amount, be reimbursed therefor or may shift
8		the burden thereof; or (b) that he or she or his or her legal
9		representative has repaid unconditionally such amount to his or
10		her vendee (1) who bore the burden thereof and has not shifted
11		such burden directly or indirectly, in any manner whatsoever;
12		(2) who, if he or she has shifted such burden, has repaid
13		unconditionally such amount to his own vendee; and (3) who is
14		not entitled to receive any reimbursement therefor from any
15		other source than from his or her vendor, nor to be relieved of
16		such burden in any manner whatsoever. No credit may be allowed
17		or refund made for any amount paid by or collected from any
18		claimant unless it appears that the claimant has
19		unconditionally repaid, to the purchaser, any amount collected
20		from the purchaser and retained by the claimant with respect to
21		the same transaction under the Use Tax Act.
22		Any credit or refund that is allowed under this Section
23		shall bear interest at the rate and in the manner specified in
24		the Uniform Penalty and Interest Act.
25		In case the Department determines that the claimant is
26		entitled to a refund, such refund shall be made only from the

SB1814 Enrolled - 538 - LRB101 09785 HLH 54886 b
1		Aviation Fuel Sales Tax Refund Fund or from such appropriation
2		as may be available for that purpose, as appropriate. If it
3		appears unlikely that the amount available appropriated would
4		permit everyone having a claim allowed during the period
5		covered by such appropriation or from the Aviation Fuel Sales
6		Tax Refund Fund, as appropriate, to elect to receive a cash
7		refund, the Department, by rule or regulation, shall provide
8		for the payment of refunds in hardship cases and shall define
9		what types of cases qualify as hardship cases.
10		If a retailer who has failed to pay retailers' occupation
11		tax on gross receipts from retail sales is required by the
12		Department to pay such tax, such retailer, without filing any
13		formal claim with the Department, shall be allowed to take
14		credit against such retailers' occupation tax liability to the
15		extent, if any, to which such retailer has paid an amount
16		equivalent to retailers' occupation tax or has paid use tax in
17		error to his or her vendor or vendors of the same tangible
18		personal property which such retailer bought for resale and did
19		not first use before selling it, and no penalty or interest
20		shall be charged to such retailer on the amount of such credit.
21		However, when such credit is allowed to the retailer by the
22		Department, the vendor is precluded from refunding any of that
23		tax to the retailer and filing a claim for credit or refund
24		with respect thereto with the Department. The provisions of
25		this amendatory Act shall be applied retroactively, regardless
26		of the date of the transaction.

SB1814 Enrolled - 539 - LRB101 09785 HLH 54886 b
1		(Source: P.A. 91-901, eff. 1-1-01.)
2		(35 ILCS 120/11) (from Ch. 120, par. 450)
3		Sec. 11. All information received by the Department from
4		returns filed under this Act, or from any investigation
5		conducted under this Act, shall be confidential, except for
6		official purposes, and any person who divulges any such
7		information in any manner, except in accordance with a proper
8		judicial order or as otherwise provided by law, shall be guilty
9		of a Class B misdemeanor with a fine not to exceed $7,500.
10		Nothing in this Act prevents the Director of Revenue from
11		publishing or making available to the public the names and
12		addresses of persons filing returns under this Act, or
13		reasonable statistics concerning the operation of the tax by
14		grouping the contents of returns so the information in any
15		individual return is not disclosed.
16		Nothing in this Act prevents the Director of Revenue from
17		divulging to the United States Government or the government of
18		any other state, or any officer or agency thereof, for
19		exclusively official purposes, information received by the
20		Department in administering this Act, provided that such other
21		governmental agency agrees to divulge requested tax
22		information to the Department.
23		The Department's furnishing of information derived from a
24		taxpayer's return or from an investigation conducted under this
25		Act to the surety on a taxpayer's bond that has been furnished

SB1814 Enrolled - 540 - LRB101 09785 HLH 54886 b
1		to the Department under this Act, either to provide notice to
2		such surety of its potential liability under the bond or, in
3		order to support the Department's demand for payment from such
4		surety under the bond, is an official purpose within the
5		meaning of this Section.
6		The furnishing upon request of information obtained by the
7		Department from returns filed under this Act or investigations
8		conducted under this Act to the Illinois Liquor Control
9		Commission for official use is deemed to be an official purpose
10		within the meaning of this Section.
11		Notice to a surety of potential liability shall not be
12		given unless the taxpayer has first been notified, not less
13		than 10 days prior thereto, of the Department's intent to so
14		notify the surety.
15		The furnishing upon request of the Auditor General, or his
16		authorized agents, for official use, of returns filed and
17		information related thereto under this Act is deemed to be an
18		official purpose within the meaning of this Section.
19		Where an appeal or a protest has been filed on behalf of a
20		taxpayer, the furnishing upon request of the attorney for the
21		taxpayer of returns filed by the taxpayer and information
22		related thereto under this Act is deemed to be an official
23		purpose within the meaning of this Section.
24		The furnishing of financial information to a municipality
25		or county, upon request of the chief executive officer thereof,
26		is an official purpose within the meaning of this Section,

SB1814 Enrolled - 541 - LRB101 09785 HLH 54886 b
1		provided the municipality or county agrees in writing to the
2		requirements of this Section. Information provided to
3		municipalities and counties under this paragraph shall be
4		limited to: (1) the business name; (2) the business address;
5		(3) the standard classification number assigned to the
6		business; (4) net revenue distributed to the requesting
7		municipality or county that is directly related to the
8		requesting municipality's or county's local share of the
9		proceeds under the Use Tax Act, the Service Use Tax Act, the
10		Service Occupation Tax Act, and the Retailers' Occupation Tax
11		Act distributed from the Local Government Tax Fund, and, if
12		applicable, any locally imposed retailers' occupation tax or
13		service occupation tax; and (5) a listing of all businesses
14		within the requesting municipality or county by account
15		identification number and address. On and after July 1, 2015,
16		the furnishing of financial information to municipalities and
17		counties under this paragraph may be by electronic means.
18		Information so provided shall be subject to all
19		confidentiality provisions of this Section. The written
20		agreement shall provide for reciprocity, limitations on
21		access, disclosure, and procedures for requesting information.
22		The Department may make available to the Board of Trustees
23		of any Metro East Mass Transit District information contained
24		on transaction reporting returns required to be filed under
25		Section 3 of this Act that report sales made within the
26		boundary of the taxing authority of that Metro East Mass

SB1814 Enrolled - 542 - LRB101 09785 HLH 54886 b
1		Transit District, as provided in Section 5.01 of the Local Mass
2		Transit District Act. The disclosure shall be made pursuant to
3		a written agreement between the Department and the Board of
4		Trustees of a Metro East Mass Transit District, which is an
5		official purpose within the meaning of this Section. The
6		written agreement between the Department and the Board of
7		Trustees of a Metro East Mass Transit District shall provide
8		for reciprocity, limitations on access, disclosure, and
9		procedures for requesting information. Information so provided
10		shall be subject to all confidentiality provisions of this
11		Section.
12		The Director may make available to any State agency,
13		including the Illinois Supreme Court, which licenses persons to
14		engage in any occupation, information that a person licensed by
15		such agency has failed to file returns under this Act or pay
16		the tax, penalty and interest shown therein, or has failed to
17		pay any final assessment of tax, penalty or interest due under
18		this Act. The Director may make available to any State agency,
19		including the Illinois Supreme Court, information regarding
20		whether a bidder, contractor, or an affiliate of a bidder or
21		contractor has failed to collect and remit Illinois Use tax on
22		sales into Illinois, or any tax under this Act or pay the tax,
23		penalty, and interest shown therein, or has failed to pay any
24		final assessment of tax, penalty, or interest due under this
25		Act, for the limited purpose of enforcing bidder and contractor
26		certifications. The Director may make available to units of

SB1814 Enrolled - 543 - LRB101 09785 HLH 54886 b
1		local government and school districts that require bidder and
2		contractor certifications, as set forth in Sections 50-11 and
3		50-12 of the Illinois Procurement Code, information regarding
4		whether a bidder, contractor, or an affiliate of a bidder or
5		contractor has failed to collect and remit Illinois Use tax on
6		sales into Illinois, file returns under this Act, or pay the
7		tax, penalty, and interest shown therein, or has failed to pay
8		any final assessment of tax, penalty, or interest due under
9		this Act, for the limited purpose of enforcing bidder and
10		contractor certifications. For purposes of this Section, the
11		term "affiliate" means any entity that (1) directly,
12		indirectly, or constructively controls another entity, (2) is
13		directly, indirectly, or constructively controlled by another
14		entity, or (3) is subject to the control of a common entity.
15		For purposes of this Section, an entity controls another entity
16		if it owns, directly or individually, more than 10% of the
17		voting securities of that entity. As used in this Section, the
18		term "voting security" means a security that (1) confers upon
19		the holder the right to vote for the election of members of the
20		board of directors or similar governing body of the business or
21		(2) is convertible into, or entitles the holder to receive upon
22		its exercise, a security that confers such a right to vote. A
23		general partnership interest is a voting security.
24		The Director may make available to any State agency,
25		including the Illinois Supreme Court, units of local
26		government, and school districts, information regarding

SB1814 Enrolled - 544 - LRB101 09785 HLH 54886 b
1		whether a bidder or contractor is an affiliate of a person who
2		is not collecting and remitting Illinois Use taxes for the
3		limited purpose of enforcing bidder and contractor
4		certifications.
5		The Director may also make available to the Secretary of
6		State information that a limited liability company, which has
7		filed articles of organization with the Secretary of State, or
8		corporation which has been issued a certificate of
9		incorporation by the Secretary of State has failed to file
10		returns under this Act or pay the tax, penalty and interest
11		shown therein, or has failed to pay any final assessment of
12		tax, penalty or interest due under this Act. An assessment is
13		final when all proceedings in court for review of such
14		assessment have terminated or the time for the taking thereof
15		has expired without such proceedings being instituted.
16		The Director shall make available for public inspection in
17		the Department's principal office and for publication, at cost,
18		administrative decisions issued on or after January 1, 1995.
19		These decisions are to be made available in a manner so that
20		the following taxpayer information is not disclosed:
21		(1) The names, addresses, and identification numbers
22		of the taxpayer, related entities, and employees.
23		(2) At the sole discretion of the Director, trade
24		secrets or other confidential information identified as
25		such by the taxpayer, no later than 30 days after receipt
26		of an administrative decision, by such means as the

SB1814 Enrolled - 545 - LRB101 09785 HLH 54886 b
1		Department shall provide by rule.
2		The Director shall determine the appropriate extent of the
3		deletions allowed in paragraph (2). In the event the taxpayer
4		does not submit deletions, the Director shall make only the
5		deletions specified in paragraph (1).
6		The Director shall make available for public inspection and
7		publication an administrative decision within 180 days after
8		the issuance of the administrative decision. The term
9		"administrative decision" has the same meaning as defined in
10		Section 3-101 of Article III of the Code of Civil Procedure.
11		Costs collected under this Section shall be paid into the Tax
12		Compliance and Administration Fund.
13		Nothing contained in this Act shall prevent the Director
14		from divulging information to any person pursuant to a request
15		or authorization made by the taxpayer or by an authorized
16		representative of the taxpayer.
17		The furnishing of information obtained by the Department
18		from returns filed under this amendatory Act of the 101st
19		General Assembly to the Department of Transportation for
20		purposes of compliance with this amendatory Act of the 101st
21		General Assembly regarding aviation fuel is deemed to be an
22		official purpose within the meaning of this Section.
23		(Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
24		Section 15-30. The Motor Fuel Tax Law is amended by
25		changing Sections 2, 2b, and 8a as follows:

SB1814 Enrolled - 546 - LRB101 09785 HLH 54886 b
1		(35 ILCS 505/2) (from Ch. 120, par. 418)
2		Sec. 2. A tax is imposed on the privilege of operating
3		motor vehicles upon the public highways and recreational-type
4		watercraft upon the waters of this State.
5		(a) Prior to August 1, 1989, the tax is imposed at the rate
6		of 13 cents per gallon on all motor fuel used in motor vehicles
7		operating on the public highways and recreational type
8		watercraft operating upon the waters of this State. Beginning
9		on August 1, 1989 and until January 1, 1990, the rate of the
10		tax imposed in this paragraph shall be 16 cents per gallon.
11		Beginning January 1, 1990, the rate of tax imposed in this
12		paragraph, including the tax on compressed natural gas, shall
13		be 19 cents per gallon.
14		(b) The tax on the privilege of operating motor vehicles
15		which use diesel fuel, liquefied natural gas, or propane shall
16		be the rate according to paragraph (a) plus an additional 2 1/2
17		cents per gallon. "Diesel fuel" is defined as any product
18		intended for use or offered for sale as a fuel for engines in
19		which the fuel is injected into the combustion chamber and
20		ignited by pressure without electric spark.
21		(c) A tax is imposed upon the privilege of engaging in the
22		business of selling motor fuel as a retailer or reseller on all
23		motor fuel used in motor vehicles operating on the public
24		highways and recreational type watercraft operating upon the
25		waters of this State: (1) at the rate of 3 cents per gallon on

SB1814 Enrolled - 547 - LRB101 09785 HLH 54886 b
1		motor fuel owned or possessed by such retailer or reseller at
2		12:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
3		gallon on motor fuel owned or possessed by such retailer or
4		reseller at 12:01 A.M. on January 1, 1990.
5		Retailers and resellers who are subject to this additional
6		tax shall be required to inventory such motor fuel and pay this
7		additional tax in a manner prescribed by the Department of
8		Revenue.
9		The tax imposed in this paragraph (c) shall be in addition
10		to all other taxes imposed by the State of Illinois or any unit
11		of local government in this State.
12		(d) Except as provided in Section 2a, the collection of a
13		tax based on gallonage of gasoline used for the propulsion of
14		any aircraft is prohibited on and after October 1, 1979, and
15		the collection of a tax based on gallonage of special fuel used
16		for the propulsion of any aircraft is prohibited on and after
17		December 1, 2019.
18		(e) The collection of a tax, based on gallonage of all
19		products commonly or commercially known or sold as 1-K
20		kerosene, regardless of its classification or uses, is
21		prohibited (i) on and after July 1, 1992 until December 31,
22		1999, except when the 1-K kerosene is either: (1) delivered
23		into bulk storage facilities of a bulk user, or (2) delivered
24		directly into the fuel supply tanks of motor vehicles and (ii)
25		on and after January 1, 2000. Beginning on January 1, 2000, the
26		collection of a tax, based on gallonage of all products

SB1814 Enrolled - 548 - LRB101 09785 HLH 54886 b
1		commonly or commercially known or sold as 1-K kerosene,
2		regardless of its classification or uses, is prohibited except
3		when the 1-K kerosene is delivered directly into a storage tank
4		that is located at a facility that has withdrawal facilities
5		that are readily accessible to and are capable of dispensing
6		1-K kerosene into the fuel supply tanks of motor vehicles. For
7		purposes of this subsection (e), a facility is considered to
8		have withdrawal facilities that are not "readily accessible to
9		and capable of dispensing 1-K kerosene into the fuel supply
10		tanks of motor vehicles" only if the 1-K kerosene is delivered
11		from: (i) a dispenser hose that is short enough so that it will
12		not reach the fuel supply tank of a motor vehicle or (ii) a
13		dispenser that is enclosed by a fence or other physical barrier
14		so that a vehicle cannot pull alongside the dispenser to permit
15		fueling.
16		Any person who sells or uses 1-K kerosene for use in motor
17		vehicles upon which the tax imposed by this Law has not been
18		paid shall be liable for any tax due on the sales or use of 1-K
19		kerosene.
20		(Source: P.A. 100-9, eff. 7-1-17.)
21		(35 ILCS 505/2b) (from Ch. 120, par. 418b)
22		Sec. 2b. Receiver's monthly return. In addition to the tax
23		collection and reporting responsibilities imposed elsewhere in
24		this Act, a person who is required to pay the tax imposed by
25		Section 2a of this Act shall pay the tax to the Department by

SB1814 Enrolled - 549 - LRB101 09785 HLH 54886 b
1		return showing all fuel purchased, acquired or received and
2		sold, distributed or used during the preceding calendar month
3		including losses of fuel as the result of evaporation or
4		shrinkage due to temperature variations, and such other
5		reasonable information as the Department may require. Losses of
6		fuel as the result of evaporation or shrinkage due to
7		temperature variations may not exceed 1% of the total gallons
8		in storage at the beginning of the month, plus the receipts of
9		gallonage during the month, minus the gallonage remaining in
10		storage at the end of the month. Any loss reported that is in
11		excess of this amount shall be subject to the tax imposed by
12		Section 2a of this Law. On and after July 1, 2001, for each
13		6-month period January through June, net losses of fuel (for
14		each category of fuel that is required to be reported on a
15		return) as the result of evaporation or shrinkage due to
16		temperature variations may not exceed 1% of the total gallons
17		in storage at the beginning of each January, plus the receipts
18		of gallonage each January through June, minus the gallonage
19		remaining in storage at the end of each June. On and after July
20		1, 2001, for each 6-month period July through December, net
21		losses of fuel (for each category of fuel that is required to
22		be reported on a return) as the result of evaporation or
23		shrinkage due to temperature variations may not exceed 1% of
24		the total gallons in storage at the beginning of each July,
25		plus the receipts of gallonage each July through December,
26		minus the gallonage remaining in storage at the end of each

SB1814 Enrolled - 550 - LRB101 09785 HLH 54886 b
1		December. Any net loss reported that is in excess of this
2		amount shall be subject to the tax imposed by Section 2a of
3		this Law. For purposes of this Section, "net loss" means the
4		number of gallons gained through temperature variations minus
5		the number of gallons lost through temperature variations or
6		evaporation for each of the respective 6-month periods.
7		The return shall be prescribed by the Department and shall
8		be filed between the 1st and 20th days of each calendar month.
9		The Department may, in its discretion, combine the returns
10		filed under this Section, Section 5, and Section 5a of this
11		Act. The return must be accompanied by appropriate
12		computer-generated magnetic media supporting schedule data in
13		the format required by the Department, unless, as provided by
14		rule, the Department grants an exception upon petition of a
15		taxpayer. If the return is filed timely, the seller shall take
16		a discount of 2% through June 30, 2003 and 1.75% thereafter
17		which is allowed to reimburse the seller for the expenses
18		incurred in keeping records, preparing and filing returns,
19		collecting and remitting the tax and supplying data to the
20		Department on request. The discount, however, shall be
21		applicable only to the amount of payment which accompanies a
22		return that is filed timely in accordance with this Section.
23		The discount under this Section is not allowed for taxes paid
24		on aviation fuel that are deposited into the State Aviation
25		Program Fund under this Act.
26		Beginning on January 1, 2020, each person who is required

SB1814 Enrolled - 551 - LRB101 09785 HLH 54886 b
1		to pay the tax imposed under Section 2a of this Act on aviation
2		fuel sold or used in this State during the preceding calendar
3		month shall, instead of reporting and paying tax on aviation
4		fuel as otherwise required by this Section, report and pay such
5		tax on a separate aviation fuel tax return, on or before the
6		twentieth day of each calendar month. The requirements related
7		to the return shall be as otherwise provided in this Section.
8		Notwithstanding any other provisions of this Act to the
9		contrary, a person required to pay the tax imposed by Section
10		2a of this Act on aviation fuel shall file all aviation fuel
11		tax returns and shall make all aviation fuel tax payments by
12		electronic means in the manner and form required by the
13		Department. For purposes of this paragraph, "aviation fuel"
14		means a product that is intended for use or offered for sale as
15		fuel for an aircraft.
16		If any payment provided for in this Section exceeds the
17		receiver's liabilities under this Act, as shown on an original
18		return, the Department may authorize the receiver to credit
19		such excess payment against liability subsequently to be
20		remitted to the Department under this Act, in accordance with
21		reasonable rules adopted by the Department. If the Department
22		subsequently determines that all or any part of the credit
23		taken was not actually due to the receiver, the receiver's
24		discount shall be reduced by an amount equal to the difference
25		between the discount as applied to the credit taken and that
26		actually due, and that receiver shall be liable for penalties

SB1814 Enrolled - 552 - LRB101 09785 HLH 54886 b
1		and interest on such difference.
2		(Source: P.A. 100-1171, eff. 1-4-19.)
3		(35 ILCS 505/8a) (from Ch. 120, par. 424a)
4		Sec. 8a. All money received by the Department under Section
5		2a of this Act, except money received from taxes on aviation
6		fuel sold or used on or after December 1, 2019, shall be
7		deposited in the Underground Storage Tank Fund created by
8		Section 57.11 of the Environmental Protection Act, as now or
9		hereafter amended. All money received by the Department under
10		Section 2a of this Act for aviation fuel sold or used on or
11		after December 1, 2019, shall be deposited into the State
12		Aviation Program Fund. This exception for aviation fuel only
13		applies for so long as the revenue use requirements of 49
14		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
15		For purposes of this Section, "aviation fuel" means a product
16		that is intended for use or offered for sale as fuel for an
17		aircraft.
18		(Source: P.A. 88-496.)
19		Section 15-32. The Illinois Income Tax Act is amended by
20		changing Section 703A as follows:
21		(35 ILCS 5/703A)
22		Sec. 703A. Information for reportable payment
23		transactions. Every person required under Section 6050W of the

SB1814 Enrolled - 553 - LRB101 09785 HLH 54886 b
1		Internal Revenue Code to file federal Form 1099-K, Third-Party
2		Payment Card and Third Party Network Transactions, identifying
3		a reportable payment transaction to a payee with an Illinois
4		address shall furnish a copy to the Department at such time and
5		in such manner as the Department may prescribe. In addition,
6		for reporting periods beginning on or after January 1, 2020, at
7		the same time and in the same manner as the foregoing
8		reportable payment transactions are required to be reported to
9		the Department, the person shall report to the Department and
10		to any payee with an Illinois address any information required
11		by Section 6050W of the Internal Revenue Code with respect to
12		third-party network transactions related to that payee, but
13		without regard to the de minimis limitations of subsection (e)
14		of Section 6050W of the Internal Revenue Code, if, in that
15		reporting period, the amount of those transactions exceeds
16		$1,000 and the aggregate number of those transactions exceeds
17		3. Failure to provide any information required by this Section
18		shall incur a penalty for failure to file an information return
19		as provided in Section 3-4 of the Uniform Penalty and Interest
20		Act. The Department shall not share information gathered from
21		Third Party Settlement Organizations with other federal,
22		State, or local government entities.
23		(Source: P.A. 100-1171, eff. 1-4-19.)
24		Section 15-35. The Innovation Development and Economy Act
25		is amended by changing Sections 10 and 31 as follows:

SB1814 Enrolled - 554 - LRB101 09785 HLH 54886 b
1		(50 ILCS 470/10)
2		Sec. 10. Definitions. As used in this Act, the following
3		words and phrases shall have the following meanings unless a
4		different meaning clearly appears from the context:
5		"Base year" means the calendar year immediately prior to
6		the calendar year in which the STAR bond district is
7		established.
8		"Commence work" means the manifest commencement of actual
9		operations on the development site, such as, erecting a
10		building, general on-site and off-site grading and utility
11		installations, commencing design and construction
12		documentation, ordering lead-time materials, excavating the
13		ground to lay a foundation or a basement, or work of like
14		description which a reasonable person would recognize as being
15		done with the intention and purpose to continue work until the
16		project is completed.
17		"County" means the county in which a proposed STAR bond
18		district is located.
19		"De minimis" means an amount less than 15% of the land area
20		within a STAR bond district.
21		"Department of Revenue" means the Department of Revenue of
22		the State of Illinois.
23		"Destination user" means an owner, operator, licensee,
24		co-developer, subdeveloper, or tenant (i) that operates a
25		business within a STAR bond district that is a retail store

SB1814 Enrolled - 555 - LRB101 09785 HLH 54886 b
1		having at least 150,000 square feet of sales floor area; (ii)
2		that at the time of opening does not have another Illinois
3		location within a 70 mile radius; (iii) that has an annual
4		average of not less than 30% of customers who travel from at
5		least 75 miles away or from out-of-state, as demonstrated by
6		data from a comparable existing store or stores, or, if there
7		is no comparable existing store, as demonstrated by an economic
8		analysis that shows that the proposed retailer will have an
9		annual average of not less than 30% of customers who travel
10		from at least 75 miles away or from out-of-state; and (iv) that
11		makes an initial capital investment, including project costs
12		and other direct costs, of not less than $30,000,000 for such
13		retail store.
14		"Destination hotel" means a hotel (as that term is defined
15		in Section 2 of the Hotel Operators' Occupation Tax Act)
16		complex having at least 150 guest rooms and which also includes
17		a venue for entertainment attractions, rides, or other
18		activities oriented toward the entertainment and amusement of
19		its guests and other patrons.
20		"Developer" means any individual, corporation, trust,
21		estate, partnership, limited liability partnership, limited
22		liability company, or other entity. The term does not include a
23		not-for-profit entity, political subdivision, or other agency
24		or instrumentality of the State.
25		"Director" means the Director of Revenue, who shall consult
26		with the Director of Commerce and Economic Opportunity in any

SB1814 Enrolled - 556 - LRB101 09785 HLH 54886 b
1		approvals or decisions required by the Director under this Act.
2		"Economic impact study" means a study conducted by an
3		independent economist to project the financial benefit of the
4		proposed STAR bond project to the local, regional, and State
5		economies, consider the proposed adverse impacts on similar
6		projects and businesses, as well as municipalities within the
7		projected market area, and draw conclusions about the net
8		effect of the proposed STAR bond project on the local,
9		regional, and State economies. A copy of the economic impact
10		study shall be provided to the Director for review.
11		"Eligible area" means any improved or vacant area that (i)
12		is contiguous and is not, in the aggregate, less than 250 acres
13		nor more than 500 acres which must include only parcels of real
14		property directly and substantially benefited by the proposed
15		STAR bond district plan, (ii) is adjacent to a federal
16		interstate highway, (iii) is within one mile of 2 State
17		highways, (iv) is within one mile of an entertainment user, or
18		a major or minor league sports stadium or other similar
19		entertainment venue that had an initial capital investment of
20		at least $20,000,000, and (v) includes land that was previously
21		surface or strip mined. The area may be bisected by streets,
22		highways, roads, alleys, railways, bike paths, streams,
23		rivers, and other waterways and still be deemed contiguous. In
24		addition, in order to constitute an eligible area one of the
25		following requirements must be satisfied and all of which are
26		subject to the review and approval of the Director as provided

SB1814 Enrolled - 557 - LRB101 09785 HLH 54886 b
1		in subsection (d) of Section 15:
2		(a) the governing body of the political subdivision
3		shall have determined that the area meets the requirements
4		of a "blighted area" as defined under the Tax Increment
5		Allocation Redevelopment Act; or
6		(b) the governing body of the political subdivision
7		shall have determined that the area is a blighted area as
8		determined under the provisions of Section 11-74.3-5 of the
9		Illinois Municipal Code; or
10		(c) the governing body of the political subdivision
11		shall make the following findings:
12		(i) that the vacant portions of the area have
13		remained vacant for at least one year, or that any
14		building located on a vacant portion of the property
15		was demolished within the last year and that the
16		building would have qualified under item (ii) of this
17		subsection;
18		(ii) if portions of the area are currently
19		developed, that the use, condition, and character of
20		the buildings on the property are not consistent with
21		the purposes set forth in Section 5;
22		(iii) that the STAR bond district is expected to
23		create or retain job opportunities within the
24		political subdivision;
25		(iv) that the STAR bond district will serve to
26		further the development of adjacent areas;

SB1814 Enrolled - 558 - LRB101 09785 HLH 54886 b
1		(v) that without the availability of STAR bonds,
2		the projects described in the STAR bond district plan
3		would not be possible;
4		(vi) that the master developer meets high
5		standards of creditworthiness and financial strength
6		as demonstrated by one or more of the following: (i)
7		corporate debenture ratings of BBB or higher by
8		Standard & Poor's Corporation or Baa or higher by
9		Moody's Investors Service, Inc.; (ii) a letter from a
10		financial institution with assets of $10,000,000 or
11		more attesting to the financial strength of the master
12		developer; or (iii) specific evidence of equity
13		financing for not less than 10% of the estimated total
14		STAR bond project costs;
15		(vii) that the STAR bond district will strengthen
16		the commercial sector of the political subdivision;
17		(viii) that the STAR bond district will enhance the
18		tax base of the political subdivision; and
19		(ix) that the formation of a STAR bond district is
20		in the best interest of the political subdivision.
21		"Entertainment user" means an owner, operator, licensee,
22		co-developer, subdeveloper, or tenant that operates a business
23		within a STAR bond district that has a primary use of providing
24		a venue for entertainment attractions, rides, or other
25		activities oriented toward the entertainment and amusement of
26		its patrons, occupies at least 20 acres of land in the STAR

SB1814 Enrolled - 559 - LRB101 09785 HLH 54886 b
1		bond district, and makes an initial capital investment,
2		including project costs and other direct and indirect costs, of
3		not less than $25,000,000 for that venue.
4		"Feasibility study" means a feasibility study as defined in
5		subsection (b) of Section 20.
6		"Infrastructure" means the public improvements and private
7		improvements that serve the public purposes set forth in
8		Section 5 of this Act and that benefit the STAR bond district
9		or any STAR bond projects, including, but not limited to,
10		streets, drives and driveways, traffic and directional signs
11		and signals, parking lots and parking facilities,
12		interchanges, highways, sidewalks, bridges, underpasses and
13		overpasses, bike and walking trails, sanitary storm sewers and
14		lift stations, drainage conduits, channels, levees, canals,
15		storm water detention and retention facilities, utilities and
16		utility connections, water mains and extensions, and street and
17		parking lot lighting and connections.
18		"Local sales taxes" means any locally imposed taxes
19		received by a municipality, county, or other local governmental
20		entity arising from sales by retailers and servicemen within a
21		STAR bond district, including business district sales taxes and
22		STAR bond occupation taxes, and that portion of the net revenue
23		realized under the Retailers' Occupation Tax Act, the Use Tax
24		Act, the Service Use Tax Act, and the Service Occupation Tax
25		Act from transactions at places of business located within a
26		STAR bond district that is deposited into the Local Government

SB1814 Enrolled - 560 - LRB101 09785 HLH 54886 b
1		Tax Fund and the County and Mass Transit District Fund. For the
2		purpose of this Act, "local sales taxes" does not include (i)
3		any taxes authorized pursuant to the Local Mass Transit
4		District Act or the Metro-East Park and Recreation District Act
5		for so long as the applicable taxing district does not impose a
6		tax on real property, (ii) county school facility occupation
7		taxes imposed pursuant to Section 5-1006.7 of the Counties
8		Code, or (iii) any taxes authorized under the Flood Prevention
9		District Act.
10		"Local sales tax increment" means, except as otherwise
11		provided in this Section, with respect to local sales taxes
12		administered by the Illinois Department of Revenue, (i) all of
13		the local sales tax paid by destination users, destination
14		hotels, and entertainment users that is in excess of the local
15		sales tax paid by destination users, destination hotels, and
16		entertainment users for the same month in the base year, as
17		determined by the Illinois Department of Revenue, (ii) in the
18		case of a municipality forming a STAR bond district that is
19		wholly within the corporate boundaries of the municipality and
20		in the case of a municipality and county forming a STAR bond
21		district that is only partially within such municipality, that
22		portion of the local sales tax paid by taxpayers that are not
23		destination users, destination hotels, or entertainment users
24		that is in excess of the local sales tax paid by taxpayers that
25		are not destination users, destination hotels, or
26		entertainment users for the same month in the base year, as

SB1814 Enrolled - 561 - LRB101 09785 HLH 54886 b
1		determined by the Illinois Department of Revenue, and (iii) in
2		the case of a county in which a STAR bond district is formed
3		that is wholly within a municipality, that portion of the local
4		sales tax paid by taxpayers that are not destination users,
5		destination hotels, or entertainment users that is in excess of
6		the local sales tax paid by taxpayers that are not destination
7		users, destination hotels, or entertainment users for the same
8		month in the base year, as determined by the Illinois
9		Department of Revenue, but only if the corporate authorities of
10		the county adopts an ordinance, and files a copy with the
11		Department within the same time frames as required for STAR
12		bond occupation taxes under Section 31, that designates the
13		taxes referenced in this clause (iii) as part of the local
14		sales tax increment under this Act. "Local sales tax increment"
15		means, with respect to local sales taxes administered by a
16		municipality, county, or other unit of local government, that
17		portion of the local sales tax that is in excess of the local
18		sales tax for the same month in the base year, as determined by
19		the respective municipality, county, or other unit of local
20		government. If any portion of local sales taxes are, at the
21		time of formation of a STAR bond district, already subject to
22		tax increment financing under the Tax Increment Allocation
23		Redevelopment Act, then the local sales tax increment for such
24		portion shall be frozen at the base year established in
25		accordance with this Act, and all future incremental increases
26		shall be included in the "local sales tax increment" under this

SB1814 Enrolled - 562 - LRB101 09785 HLH 54886 b
1		Act. Any party otherwise entitled to receipt of incremental
2		local sales tax revenues through an existing tax increment
3		financing district shall be entitled to continue to receive
4		such revenues up to the amount frozen in the base year. Nothing
5		in this Act shall affect the prior qualification of existing
6		redevelopment project costs incurred that are eligible for
7		reimbursement under the Tax Increment Allocation Redevelopment
8		Act. In such event, prior to approving a STAR bond district,
9		the political subdivision forming the STAR bond district shall
10		take such action as is necessary, including amending the
11		existing tax increment financing district redevelopment plan,
12		to carry out the provisions of this Act. The Illinois
13		Department of Revenue shall allocate the local sales tax
14		increment only if the local sales tax is administered by the
15		Department. "Local sales tax increment" does not include taxes
16		and penalties collected on aviation fuel, as defined in Section
17		3 of the Retailers' Occupation Tax, sold on or after December
18		1, 2019.
19		"Market study" means a study to determine the ability of
20		the proposed STAR bond project to gain market share locally and
21		regionally and to remain profitable past the term of repayment
22		of STAR bonds.
23		"Master developer" means a developer cooperating with a
24		political subdivision to plan, develop, and implement a STAR
25		bond project plan for a STAR bond district. Subject to the
26		limitations of Section 25, the master developer may work with

SB1814 Enrolled - 563 - LRB101 09785 HLH 54886 b
1		and transfer certain development rights to other developers for
2		the purpose of implementing STAR bond project plans and
3		achieving the purposes of this Act. A master developer for a
4		STAR bond district shall be appointed by a political
5		subdivision in the resolution establishing the STAR bond
6		district, and the master developer must, at the time of
7		appointment, own or have control of, through purchase
8		agreements, option contracts, or other means, not less than 50%
9		of the acreage within the STAR bond district and the master
10		developer or its affiliate must have ownership or control on
11		June 1, 2010.
12		"Master development agreement" means an agreement between
13		the master developer and the political subdivision to govern a
14		STAR bond district and any STAR bond projects.
15		"Municipality" means the city, village, or incorporated
16		town in which a proposed STAR bond district is located.
17		"Pledged STAR revenues" means those sales tax and revenues
18		and other sources of funds pledged to pay debt service on STAR
19		bonds or to pay project costs pursuant to Section 30.
20		Notwithstanding any provision to the contrary, the following
21		revenues shall not constitute pledged STAR revenues or be
22		available to pay principal and interest on STAR bonds: any
23		State sales tax increment or local sales tax increment from a
24		retail entity initiating operations in a STAR bond district
25		while terminating operations at another Illinois location
26		within 25 miles of the STAR bond district. For purposes of this

SB1814 Enrolled - 564 - LRB101 09785 HLH 54886 b
1		paragraph, "terminating operations" means a closing of a retail
2		operation that is directly related to the opening of the same
3		operation or like retail entity owned or operated by more than
4		50% of the original ownership in a STAR bond district within
5		one year before or after initiating operations in the STAR bond
6		district, but it does not mean closing an operation for reasons
7		beyond the control of the retail entity, as documented by the
8		retail entity, subject to a reasonable finding by the
9		municipality (or county if such retail operation is not located
10		within a municipality) in which the terminated operations were
11		located that the closed location contained inadequate space,
12		had become economically obsolete, or was no longer a viable
13		location for the retailer or serviceman.
14		"Political subdivision" means a municipality or county
15		which undertakes to establish a STAR bond district pursuant to
16		the provisions of this Act.
17		"Project costs" means and includes the sum total of all
18		costs incurred or estimated to be incurred on or following the
19		date of establishment of a STAR bond district that are
20		reasonable or necessary to implement a STAR bond district plan
21		or any STAR bond project plans, or both, including costs
22		incurred for public improvements and private improvements that
23		serve the public purposes set forth in Section 5 of this Act.
24		Such costs include without limitation the following:
25		(a) costs of studies, surveys, development of plans and
26		specifications, formation, implementation, and

SB1814 Enrolled - 565 - LRB101 09785 HLH 54886 b
1		administration of a STAR bond district, STAR bond district
2		plan, any STAR bond projects, or any STAR bond project
3		plans, including, but not limited to, staff and
4		professional service costs for architectural, engineering,
5		legal, financial, planning, or other services, provided
6		however that no charges for professional services may be
7		based on a percentage of the tax increment collected and no
8		contracts for professional services, excluding
9		architectural and engineering services, may be entered
10		into if the terms of the contract extend beyond a period of
11		3 years;
12		(b) property assembly costs, including, but not
13		limited to, acquisition of land and other real property or
14		rights or interests therein, located within the boundaries
15		of a STAR bond district, demolition of buildings, site
16		preparation, site improvements that serve as an engineered
17		barrier addressing ground level or below ground
18		environmental contamination, including, but not limited
19		to, parking lots and other concrete or asphalt barriers,
20		the clearing and grading of land, and importing additional
21		soil and fill materials, or removal of soil and fill
22		materials from the site;
23		(c) subject to paragraph (d), costs of buildings and
24		other vertical improvements that are located within the
25		boundaries of a STAR bond district and owned by a political
26		subdivision or other public entity, including without

SB1814 Enrolled - 566 - LRB101 09785 HLH 54886 b
1		limitation police and fire stations, educational
2		facilities, and public restrooms and rest areas;
3		(c-1) costs of buildings and other vertical
4		improvements that are located within the boundaries of a
5		STAR bond district and owned by a destination user or
6		destination hotel; except that only 2 destination users in
7		a STAR bond district and one destination hotel are eligible
8		to include the cost of those vertical improvements as
9		project costs;
10		(c-5) costs of buildings; rides and attractions, which
11		include carousels, slides, roller coasters, displays,
12		models, towers, works of art, and similar theme and
13		amusement park improvements; and other vertical
14		improvements that are located within the boundaries of a
15		STAR bond district and owned by an entertainment user;
16		except that only one entertainment user in a STAR bond
17		district is eligible to include the cost of those vertical
18		improvements as project costs;
19		(d) costs of the design and construction of
20		infrastructure and public works located within the
21		boundaries of a STAR bond district that are reasonable or
22		necessary to implement a STAR bond district plan or any
23		STAR bond project plans, or both, except that project costs
24		shall not include the cost of constructing a new municipal
25		public building principally used to provide offices,
26		storage space, or conference facilities or vehicle

SB1814 Enrolled - 567 - LRB101 09785 HLH 54886 b
1		storage, maintenance, or repair for administrative, public
2		safety, or public works personnel and that is not intended
3		to replace an existing public building unless the political
4		subdivision makes a reasonable determination in a STAR bond
5		district plan or any STAR bond project plans, supported by
6		information that provides the basis for that
7		determination, that the new municipal building is required
8		to meet an increase in the need for public safety purposes
9		anticipated to result from the implementation of the STAR
10		bond district plan or any STAR bond project plans;
11		(e) costs of the design and construction of the
12		following improvements located outside the boundaries of a
13		STAR bond district, provided that the costs are essential
14		to further the purpose and development of a STAR bond
15		district plan and either (i) part of and connected to
16		sewer, water, or utility service lines that physically
17		connect to the STAR bond district or (ii) significant
18		improvements for adjacent offsite highways, streets,
19		roadways, and interchanges that are approved by the
20		Illinois Department of Transportation. No other cost of
21		infrastructure and public works improvements located
22		outside the boundaries of a STAR bond district may be
23		deemed project costs;
24		(f) costs of job training and retraining projects,
25		including the cost of "welfare to work" programs
26		implemented by businesses located within a STAR bond

SB1814 Enrolled - 568 - LRB101 09785 HLH 54886 b
1		district;
2		(g) financing costs, including, but not limited to, all
3		necessary and incidental expenses related to the issuance
4		of obligations and which may include payment of interest on
5		any obligations issued hereunder including interest
6		accruing during the estimated period of construction of any
7		improvements in a STAR bond district or any STAR bond
8		projects for which such obligations are issued and for not
9		exceeding 36 months thereafter and including reasonable
10		reserves related thereto;
11		(h) to the extent the political subdivision by written
12		agreement accepts and approves the same, all or a portion
13		of a taxing district's capital costs resulting from a STAR
14		bond district or STAR bond projects necessarily incurred or
15		to be incurred within a taxing district in furtherance of
16		the objectives of a STAR bond district plan or STAR bond
17		project plans;
18		(i) interest cost incurred by a developer for project
19		costs related to the acquisition, formation,
20		implementation, development, construction, and
21		administration of a STAR bond district, STAR bond district
22		plan, STAR bond projects, or any STAR bond project plans
23		provided that:
24		(i) payment of such costs in any one year may not
25		exceed 30% of the annual interest costs incurred by the
26		developer with regard to the STAR bond district or any

SB1814 Enrolled - 569 - LRB101 09785 HLH 54886 b
1		STAR bond projects during that year; and
2		(ii) the total of such interest payments paid
3		pursuant to this Act may not exceed 30% of the total
4		cost paid or incurred by the developer for a STAR bond
5		district or STAR bond projects, plus project costs,
6		excluding any property assembly costs incurred by a
7		political subdivision pursuant to this Act;
8		(j) costs of common areas located within the boundaries
9		of a STAR bond district;
10		(k) costs of landscaping and plantings, retaining
11		walls and fences, man-made lakes and ponds, shelters,
12		benches, lighting, and similar amenities located within
13		the boundaries of a STAR bond district;
14		(l) costs of mounted building signs, site monument, and
15		pylon signs located within the boundaries of a STAR bond
16		district; or
17		(m) if included in the STAR bond district plan and
18		approved in writing by the Director, salaries or a portion
19		of salaries for local government employees to the extent
20		the same are directly attributable to the work of such
21		employees on the establishment and management of a STAR
22		bond district or any STAR bond projects.
23		Except as specified in items (a) through (m), "project
24		costs" shall not include:
25		(i) the cost of construction of buildings that are
26		privately owned or owned by a municipality and leased to a

SB1814 Enrolled - 570 - LRB101 09785 HLH 54886 b
1		developer or retail user for non-entertainment retail
2		uses;
3		(ii) moving expenses for employees of the businesses
4		locating within the STAR bond district;
5		(iii) property taxes for property located in the STAR
6		bond district;
7		(iv) lobbying costs; and
8		(v) general overhead or administrative costs of the
9		political subdivision that would still have been incurred
10		by the political subdivision if the political subdivision
11		had not established a STAR bond district.
12		"Project development agreement" means any one or more
13		agreements, including any amendments thereto, between a master
14		developer and any co-developer or subdeveloper in connection
15		with a STAR bond project, which project development agreement
16		may include the political subdivision as a party.
17		"Projected market area" means any area within the State in
18		which a STAR bond district or STAR bond project is projected to
19		have a significant fiscal or market impact as determined by the
20		Director.
21		"Resolution" means a resolution, order, ordinance, or
22		other appropriate form of legislative action of a political
23		subdivision or other applicable public entity approved by a
24		vote of a majority of a quorum at a meeting of the governing
25		body of the political subdivision or applicable public entity.
26		"STAR bond" means a sales tax and revenue bond, note, or

SB1814 Enrolled - 571 - LRB101 09785 HLH 54886 b
1		other obligation payable from pledged STAR revenues and issued
2		by a political subdivision, the proceeds of which shall be used
3		only to pay project costs as defined in this Act.
4		"STAR bond district" means the specific area declared to be
5		an eligible area as determined by the political subdivision,
6		and approved by the Director, in which the political
7		subdivision may develop one or more STAR bond projects.
8		"STAR bond district plan" means the preliminary or
9		conceptual plan that generally identifies the proposed STAR
10		bond project areas and identifies in a general manner the
11		buildings, facilities, and improvements to be constructed or
12		improved in each STAR bond project area.
13		"STAR bond project" means a project within a STAR bond
14		district which is approved pursuant to Section 20.
15		"STAR bond project area" means the geographic area within a
16		STAR bond district in which there may be one or more STAR bond
17		projects.
18		"STAR bond project plan" means the written plan adopted by
19		a political subdivision for the development of a STAR bond
20		project in a STAR bond district; the plan may include, but is
21		not limited to, (i) project costs incurred prior to the date of
22		the STAR bond project plan and estimated future STAR bond
23		project costs, (ii) proposed sources of funds to pay those
24		costs, (iii) the nature and estimated term of any obligations
25		to be issued by the political subdivision to pay those costs,
26		(iv) the most recent equalized assessed valuation of the STAR

SB1814 Enrolled - 572 - LRB101 09785 HLH 54886 b
1		bond project area, (v) an estimate of the equalized assessed
2		valuation of the STAR bond district or applicable project area
3		after completion of a STAR bond project, (vi) a general
4		description of the types of any known or proposed developers,
5		users, or tenants of the STAR bond project or projects included
6		in the plan, (vii) a general description of the type,
7		structure, and character of the property or facilities to be
8		developed or improved, (viii) a description of the general land
9		uses to apply to the STAR bond project, and (ix) a general
10		description or an estimate of the type, class, and number of
11		employees to be employed in the operation of the STAR bond
12		project.
13		"State sales tax" means all of the net revenue realized
14		under the Retailers' Occupation Tax Act, the Use Tax Act, the
15		Service Use Tax Act, and the Service Occupation Tax Act from
16		transactions at places of business located within a STAR bond
17		district, excluding that portion of the net revenue realized
18		under the Retailers' Occupation Tax Act, the Use Tax Act, the
19		Service Use Tax Act, and the Service Occupation Tax Act from
20		transactions at places of business located within a STAR bond
21		district that is deposited into the Local Government Tax Fund
22		and the County and Mass Transit District Fund.
23		"State sales tax increment" means (i) 100% of that portion
24		of the State sales tax that is in excess of the State sales tax
25		for the same month in the base year, as determined by the
26		Department of Revenue, from transactions at up to 2 destination

SB1814 Enrolled - 573 - LRB101 09785 HLH 54886 b
1		users, one destination hotel, and one entertainment user
2		located within a STAR bond district, which destination users,
3		destination hotel, and entertainment user shall be designated
4		by the master developer and approved by the political
5		subdivision and the Director in conjunction with the applicable
6		STAR bond project approval, and (ii) 25% of that portion of the
7		State sales tax that is in excess of the State sales tax for
8		the same month in the base year, as determined by the
9		Department of Revenue, from all other transactions within a
10		STAR bond district. If any portion of State sales taxes are, at
11		the time of formation of a STAR bond district, already subject
12		to tax increment financing under the Tax Increment Allocation
13		Redevelopment Act, then the State sales tax increment for such
14		portion shall be frozen at the base year established in
15		accordance with this Act, and all future incremental increases
16		shall be included in the State sales tax increment under this
17		Act. Any party otherwise entitled to receipt of incremental
18		State sales tax revenues through an existing tax increment
19		financing district shall be entitled to continue to receive
20		such revenues up to the amount frozen in the base year. Nothing
21		in this Act shall affect the prior qualification of existing
22		redevelopment project costs incurred that are eligible for
23		reimbursement under the Tax Increment Allocation Redevelopment
24		Act. In such event, prior to approving a STAR bond district,
25		the political subdivision forming the STAR bond district shall
26		take such action as is necessary, including amending the

SB1814 Enrolled - 574 - LRB101 09785 HLH 54886 b
1		existing tax increment financing district redevelopment plan,
2		to carry out the provisions of this Act.
3		"Substantial change" means a change wherein the proposed
4		STAR bond project plan differs substantially in size, scope, or
5		use from the approved STAR bond district plan or STAR bond
6		project plan.
7		"Taxpayer" means an individual, partnership, corporation,
8		limited liability company, trust, estate, or other entity that
9		is subject to the Illinois Income Tax Act.
10		"Total development costs" means the aggregate public and
11		private investment in a STAR bond district, including project
12		costs and other direct and indirect costs related to the
13		development of the STAR bond district.
14		"Traditional retail use" means the operation of a business
15		that derives at least 90% of its annual gross revenue from
16		sales at retail, as that phrase is defined by Section 1 of the
17		Retailers' Occupation Tax Act, but does not include the
18		operations of destination users, entertainment users,
19		restaurants, hotels, retail uses within hotels, or any other
20		non-retail uses.
21		"Vacant" means that portion of the land in a proposed STAR
22		bond district that is not occupied by a building, facility, or
23		other vertical improvement.
24		(Source: P.A. 99-642, eff. 7-28-16.)
25		(50 ILCS 470/31)

SB1814 Enrolled - 575 - LRB101 09785 HLH 54886 b
1		Sec. 31. STAR bond occupation taxes.
2		(a) If the corporate authorities of a political subdivision
3		have established a STAR bond district and have elected to
4		impose a tax by ordinance pursuant to subsection (b) or (c) of
5		this Section, each year after the date of the adoption of the
6		ordinance and until all STAR bond project costs and all
7		political subdivision obligations financing the STAR bond
8		project costs, if any, have been paid in accordance with the
9		STAR bond project plans, but in no event longer than the
10		maximum maturity date of the last of the STAR bonds issued for
11		projects in the STAR bond district, all amounts generated by
12		the retailers' occupation tax and service occupation tax shall
13		be collected and the tax shall be enforced by the Department of
14		Revenue in the same manner as all retailers' occupation taxes
15		and service occupation taxes imposed in the political
16		subdivision imposing the tax. The corporate authorities of the
17		political subdivision shall deposit the proceeds of the taxes
18		imposed under subsections (b) and (c) into either (i) a special
19		fund held by the corporate authorities of the political
20		subdivision called the STAR Bonds Tax Allocation Fund for the
21		purpose of paying STAR bond project costs and obligations
22		incurred in the payment of those costs if such taxes are
23		designated as pledged STAR revenues by resolution or ordinance
24		of the political subdivision or (ii) the political
25		subdivision's general corporate fund if such taxes are not
26		designated as pledged STAR revenues by resolution or ordinance.

SB1814 Enrolled - 576 - LRB101 09785 HLH 54886 b
1		The tax imposed under this Section by a municipality may be
2		imposed only on the portion of a STAR bond district that is
3		within the boundaries of the municipality. For any part of a
4		STAR bond district that lies outside of the boundaries of that
5		municipality, the municipality in which the other part of the
6		STAR bond district lies (or the county, in cases where a
7		portion of the STAR bond district lies in the unincorporated
8		area of a county) is authorized to impose the tax under this
9		Section on that part of the STAR bond district.
10		(b) The corporate authorities of a political subdivision
11		that has established a STAR bond district under this Act may,
12		by ordinance or resolution, impose a STAR Bond Retailers'
13		Occupation Tax upon all persons engaged in the business of
14		selling tangible personal property, other than an item of
15		tangible personal property titled or registered with an agency
16		of this State's government, at retail in the STAR bond district
17		at a rate not to exceed 1% of the gross receipts from the sales
18		made in the course of that business, to be imposed only in
19		0.25% increments. The tax may not be imposed on tangible
20		personal property taxed at the 1% rate under the Retailers'
21		Occupation Tax Act. Beginning December 1, 2019, this tax is not
22		imposed on sales of aviation fuel unless the tax revenue is
23		expended for airport-related purposes. If the District does not
24		have an airport-related purpose to which aviation fuel tax
25		revenue is dedicated, then aviation fuel is excluded from the
26		tax. The municipality must comply with the certification

SB1814 Enrolled - 577 - LRB101 09785 HLH 54886 b
1		requirements for airport-related purposes under Section
2		8-11-22 of the Illinois Municipal Code. For purposes of this
3		Act, "airport-related purposes" has the meaning ascribed in
4		Section 6z-20.2 of the State Finance Act. This exclusion for
5		aviation fuel only applies for so long as the revenue use
6		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
7		binding on the District.
8		The tax imposed under this subsection and all civil
9		penalties that may be assessed as an incident thereof shall be
10		collected and enforced by the Department of Revenue. The
11		certificate of registration that is issued by the Department to
12		a retailer under the Retailers' Occupation Tax Act shall permit
13		the retailer to engage in a business that is taxable under any
14		ordinance or resolution enacted pursuant to this subsection
15		without registering separately with the Department under such
16		ordinance or resolution or under this subsection. The
17		Department of Revenue shall have full power to administer and
18		enforce this subsection, to collect all taxes and penalties due
19		under this subsection in the manner hereinafter provided, and
20		to determine all rights to credit memoranda arising on account
21		of the erroneous payment of tax or penalty under this
22		subsection. In the administration of, and compliance with, this
23		subsection, the Department and persons who are subject to this
24		subsection shall have the same rights, remedies, privileges,
25		immunities, powers, and duties, and be subject to the same
26		conditions, restrictions, limitations, penalties, exclusions,

SB1814 Enrolled - 578 - LRB101 09785 HLH 54886 b
1		exemptions, and definitions of terms and employ the same modes
2		of procedure, as are prescribed in Sections 1, 1a through 1o, 2
3		through 2-65 (in respect to all provisions therein other than
4		the State rate of tax), 2c through 2h, 3 (except as to the
5		disposition of taxes and penalties collected, and except that
6		the retailer's discount is not allowed for taxes paid on
7		aviation fuel that are deposited into the Local Government
8		Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
9		5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
10		Retailers' Occupation Tax Act and all provisions of the Uniform
11		Penalty and Interest Act, as fully as if those provisions were
12		set forth herein.
13		If a tax is imposed under this subsection (b), a tax shall
14		also be imposed under subsection (c) of this Section.
15		(c) If a tax has been imposed under subsection (b), a STAR
16		Bond Service Occupation Tax shall also be imposed upon all
17		persons engaged, in the STAR bond district, in the business of
18		making sales of service, who, as an incident to making those
19		sales of service, transfer tangible personal property within
20		the STAR bond district, either in the form of tangible personal
21		property or in the form of real estate as an incident to a sale
22		of service. The tax shall be imposed at the same rate as the
23		tax imposed in subsection (b) and shall not exceed 1% of the
24		selling price of tangible personal property so transferred
25		within the STAR bond district, to be imposed only in 0.25%
26		increments. The tax may not be imposed on tangible personal

SB1814 Enrolled - 579 - LRB101 09785 HLH 54886 b
1		property taxed at the 1% rate under the Service Occupation Tax
2		Act. Beginning December 1, 2019, this tax is not imposed on
3		sales of aviation fuel unless the tax revenue is expended for
4		airport-related purposes. If the District does not have an
5		airport-related purpose to which aviation fuel tax revenue is
6		dedicated, then aviation fuel is excluded from the tax. The
7		municipality must comply with the certification requirements
8		for airport-related purposes under Section 8-11-22 of the
9		Illinois Municipal Code. For purposes of this Act,
10		"airport-related purposes" has the meaning ascribed in Section
11		6z-20.2 of the State Finance Act. This exclusion for aviation
12		fuel only applies for so long as the revenue use requirements
13		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
14		District.
15		The tax imposed under this subsection and all civil
16		penalties that may be assessed as an incident thereof shall be
17		collected and enforced by the Department of Revenue. The
18		certificate of registration that is issued by the Department to
19		a retailer under the Retailers' Occupation Tax Act or under the
20		Service Occupation Tax Act shall permit the registrant to
21		engage in a business that is taxable under any ordinance or
22		resolution enacted pursuant to this subsection without
23		registering separately with the Department under that
24		ordinance or resolution or under this subsection. The
25		Department of Revenue shall have full power to administer and
26		enforce this subsection, to collect all taxes and penalties due

SB1814 Enrolled - 580 - LRB101 09785 HLH 54886 b
1		under this subsection, to dispose of taxes and penalties so
2		collected in the manner hereinafter provided, and to determine
3		all rights to credit memoranda arising on account of the
4		erroneous payment of tax or penalty under this subsection. In
5		the administration of, and compliance with this subsection, the
6		Department and persons who are subject to this subsection shall
7		have the same rights, remedies, privileges, immunities,
8		powers, and duties, and be subject to the same conditions,
9		restrictions, limitations, penalties, exclusions, exemptions,
10		and definitions of terms and employ the same modes of procedure
11		as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
12		(in respect to all provisions therein other than the State rate
13		of tax), 4 (except that the reference to the State shall be to
14		the STAR bond district), 5, 7, 8 (except that the jurisdiction
15		to which the tax shall be a debt to the extent indicated in
16		that Section 8 shall be the political subdivision), 9 (except
17		as to the disposition of taxes and penalties collected, and
18		except that the returned merchandise credit for this tax may
19		not be taken against any State tax, and except that the
20		retailer's discount is not allowed for taxes paid on aviation
21		fuel that are deposited into the Local Government Aviation
22		Trust Fund), 10, 11, 12 (except the reference therein to
23		Section 2b of the Retailers' Occupation Tax Act), 13 (except
24		that any reference to the State shall mean the political
25		subdivision), the first paragraph of Section 15, and Sections
26		16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all

SB1814 Enrolled - 581 - LRB101 09785 HLH 54886 b
1		provisions of the Uniform Penalty and Interest Act, as fully as
2		if those provisions were set forth herein.
3		If a tax is imposed under this subsection (c), a tax shall
4		also be imposed under subsection (b) of this Section.
5		(d) Persons subject to any tax imposed under this Section
6		may reimburse themselves for their seller's tax liability under
7		this Section by separately stating the tax as an additional
8		charge, which charge may be stated in combination, in a single
9		amount, with State taxes that sellers are required to collect
10		under the Use Tax Act, in accordance with such bracket
11		schedules as the Department may prescribe.
12		Whenever the Department determines that a refund should be
13		made under this Section to a claimant instead of issuing a
14		credit memorandum, the Department shall notify the State
15		Comptroller, who shall cause the order to be drawn for the
16		amount specified and to the person named in the notification
17		from the Department. The refund shall be paid by the State
18		Treasurer out of the STAR Bond Retailers' Occupation Tax Fund.
19		Except as otherwise provided in this paragraph, the The
20		Department shall immediately pay over to the State Treasurer,
21		ex officio, as trustee, all taxes, penalties, and interest
22		collected under this Section for deposit into the STAR Bond
23		Retailers' Occupation Tax Fund. Taxes and penalties collected
24		on aviation fuel sold on or after December 1, 2019, shall be
25		immediately paid over by the Department to the State Treasurer,
26		ex officio, as trustee, for deposit into the Local Government

SB1814 Enrolled - 582 - LRB101 09785 HLH 54886 b
1		Aviation Trust Fund. The Department shall only pay moneys into
2		the State Aviation Program Fund under this Act for so long as
3		the revenue use requirements of 49 U.S.C. 47107(b) and 49
4		U.S.C. 47133 are binding on the District. On or before the 25th
5		day of each calendar month, the Department shall prepare and
6		certify to the Comptroller the disbursement of stated sums of
7		money to named political subdivisions from the STAR Bond
8		Retailers' Occupation Tax Fund, the political subdivisions to
9		be those from which retailers have paid taxes or penalties
10		under this Section to the Department during the second
11		preceding calendar month. The amount to be paid to each
12		political subdivision shall be the amount (not including credit
13		memoranda and not including taxes and penalties collected on
14		aviation fuel sold on or after December 1, 2019) collected
15		under this Section during the second preceding calendar month
16		by the Department plus an amount the Department determines is
17		necessary to offset any amounts that were erroneously paid to a
18		different taxing body, and not including an amount equal to the
19		amount of refunds made during the second preceding calendar
20		month by the Department, less 3% of that amount, which shall be
21		deposited into the Tax Compliance and Administration Fund and
22		shall be used by the Department, subject to appropriation, to
23		cover the costs of the Department in administering and
24		enforcing the provisions of this Section, on behalf of such
25		political subdivision, and not including any amount that the
26		Department determines is necessary to offset any amounts that

SB1814 Enrolled - 583 - LRB101 09785 HLH 54886 b
1		were payable to a different taxing body but were erroneously
2		paid to the political subdivision. Within 10 days after receipt
3		by the Comptroller of the disbursement certification to the
4		political subdivisions provided for in this Section to be given
5		to the Comptroller by the Department, the Comptroller shall
6		cause the orders to be drawn for the respective amounts in
7		accordance with the directions contained in the certification.
8		The proceeds of the tax paid to political subdivisions under
9		this Section shall be deposited into either (i) the STAR Bonds
10		Tax Allocation Fund by the political subdivision if the
11		political subdivision has designated them as pledged STAR
12		revenues by resolution or ordinance or (ii) the political
13		subdivision's general corporate fund if the political
14		subdivision has not designated them as pledged STAR revenues.
15		An ordinance or resolution imposing or discontinuing the
16		tax under this Section or effecting a change in the rate
17		thereof shall either (i) be adopted and a certified copy
18		thereof filed with the Department on or before the first day of
19		April, whereupon the Department, if all other requirements of
20		this Section are met, shall proceed to administer and enforce
21		this Section as of the first day of July next following the
22		adoption and filing; or (ii) be adopted and a certified copy
23		thereof filed with the Department on or before the first day of
24		October, whereupon, if all other requirements of this Section
25		are met, the Department shall proceed to administer and enforce
26		this Section as of the first day of January next following the

SB1814 Enrolled - 584 - LRB101 09785 HLH 54886 b
1		adoption and filing.
2		The Department of Revenue shall not administer or enforce
3		an ordinance imposing, discontinuing, or changing the rate of
4		the tax under this Section until the political subdivision also
5		provides, in the manner prescribed by the Department, the
6		boundaries of the STAR bond district and each address in the
7		STAR bond district in such a way that the Department can
8		determine by its address whether a business is located in the
9		STAR bond district. The political subdivision must provide this
10		boundary and address information to the Department on or before
11		April 1 for administration and enforcement of the tax under
12		this Section by the Department beginning on the following July
13		1 and on or before October 1 for administration and enforcement
14		of the tax under this Section by the Department beginning on
15		the following January 1. The Department of Revenue shall not
16		administer or enforce any change made to the boundaries of a
17		STAR bond district or any address change, addition, or deletion
18		until the political subdivision reports the boundary change or
19		address change, addition, or deletion to the Department in the
20		manner prescribed by the Department. The political subdivision
21		must provide this boundary change or address change, addition,
22		or deletion information to the Department on or before April 1
23		for administration and enforcement by the Department of the
24		change, addition, or deletion beginning on the following July 1
25		and on or before October 1 for administration and enforcement
26		by the Department of the change, addition, or deletion

SB1814 Enrolled - 585 - LRB101 09785 HLH 54886 b
1		beginning on the following January 1. The retailers in the STAR
2		bond district shall be responsible for charging the tax imposed
3		under this Section. If a retailer is incorrectly included or
4		excluded from the list of those required to collect the tax
5		under this Section, both the Department of Revenue and the
6		retailer shall be held harmless if they reasonably relied on
7		information provided by the political subdivision.
8		A political subdivision that imposes the tax under this
9		Section must submit to the Department of Revenue any other
10		information as the Department may require that is necessary for
11		the administration and enforcement of the tax.
12		When certifying the amount of a monthly disbursement to a
13		political subdivision under this Section, the Department shall
14		increase or decrease the amount by an amount necessary to
15		offset any misallocation of previous disbursements. The offset
16		amount shall be the amount erroneously disbursed within the
17		previous 6 months from the time a misallocation is discovered.
18		Nothing in this Section shall be construed to authorize the
19		political subdivision to impose a tax upon the privilege of
20		engaging in any business which under the Constitution of the
21		United States may not be made the subject of taxation by this
22		State.
23		(e) When STAR bond project costs, including, without
24		limitation, all political subdivision obligations financing
25		STAR bond project costs, have been paid, any surplus funds then
26		remaining in the STAR Bonds Tax Allocation Fund shall be

SB1814 Enrolled - 586 - LRB101 09785 HLH 54886 b
1		distributed to the treasurer of the political subdivision for
2		deposit into the political subdivision's general corporate
3		fund. Upon payment of all STAR bond project costs and
4		retirement of obligations, but in no event later than the
5		maximum maturity date of the last of the STAR bonds issued in
6		the STAR bond district, the political subdivision shall adopt
7		an ordinance immediately rescinding the taxes imposed pursuant
8		to this Section and file a certified copy of the ordinance with
9		the Department in the form and manner as described in this
10		Section.
11		(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
12		Section 15-40. The Counties Code is amended by changing
13		Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009,
14		and 5-1035.1 and by adding Section 5-1184 as follows:
15		(55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
16		Sec. 5-1006. Home Rule County Retailers' Occupation Tax
17		Law. Any county that is a home rule unit may impose a tax upon
18		all persons engaged in the business of selling tangible
19		personal property, other than an item of tangible personal
20		property titled or registered with an agency of this State's
21		government, at retail in the county on the gross receipts from
22		such sales made in the course of their business. If imposed,
23		this tax shall only be imposed in 1/4% increments. On and after
24		September 1, 1991, this additional tax may not be imposed on

SB1814 Enrolled - 587 - LRB101 09785 HLH 54886 b
1		tangible personal property taxed at the 1% rate under the
2		Retailers' Occupation Tax Act. Beginning December 1, 2019, this
3		tax is not imposed on sales of aviation fuel unless the tax
4		revenue is expended for airport-related purposes. If the county
5		does not have an airport-related purpose to which it dedicates
6		aviation fuel tax revenue, then aviation fuel is excluded from
7		the tax. The county must comply with the certification
8		requirements for airport-related purposes under Section
9		5-1184. For purposes of this Act, "airport-related purposes"
10		has the meaning ascribed in Section 6z-20.2 of the State
11		Finance Act. This exclusion for aviation fuel only applies for
12		so long as the revenue use requirements of 49 U.S.C. 47107(b)
13		and 49 U.S.C. 47133 are binding on the county. The changes made
14		to this Section by this amendatory Act of the 101st General
15		Assembly are a denial and limitation of home rule powers and
16		functions under subsection (g) of Section 6 of Article VII of
17		the Illinois Constitution. The tax imposed by a home rule
18		county pursuant to this Section and all civil penalties that
19		may be assessed as an incident thereof shall be collected and
20		enforced by the State Department of Revenue. The certificate of
21		registration that is issued by the Department to a retailer
22		under the Retailers' Occupation Tax Act shall permit the
23		retailer to engage in a business that is taxable under any
24		ordinance or resolution enacted pursuant to this Section
25		without registering separately with the Department under such
26		ordinance or resolution or under this Section. The Department

SB1814 Enrolled - 588 - LRB101 09785 HLH 54886 b
1		shall have full power to administer and enforce this Section;
2		to collect all taxes and penalties due hereunder; to dispose of
3		taxes and penalties so collected in the manner hereinafter
4		provided; and to determine all rights to credit memoranda
5		arising on account of the erroneous payment of tax or penalty
6		hereunder. In the administration of, and compliance with, this
7		Section, the Department and persons who are subject to this
8		Section shall have the same rights, remedies, privileges,
9		immunities, powers and duties, and be subject to the same
10		conditions, restrictions, limitations, penalties and
11		definitions of terms, and employ the same modes of procedure,
12		as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j,
13		1k, 1m, 1n, 2 through 2-65 (in respect to all provisions
14		therein other than the State rate of tax), 4, 5, 5a, 5b, 5c,
15		5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
16		10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
17		Section 3-7 of the Uniform Penalty and Interest Act, as fully
18		as if those provisions were set forth herein.
19		No tax may be imposed by a home rule county pursuant to
20		this Section unless the county also imposes a tax at the same
21		rate pursuant to Section 5-1007.
22		Persons subject to any tax imposed pursuant to the
23		authority granted in this Section may reimburse themselves for
24		their seller's tax liability hereunder by separately stating
25		such tax as an additional charge, which charge may be stated in
26		combination, in a single amount, with State tax which sellers

SB1814 Enrolled - 589 - LRB101 09785 HLH 54886 b
1		are required to collect under the Use Tax Act, pursuant to such
2		bracket schedules as the Department may prescribe.
3		Whenever the Department determines that a refund should be
4		made under this Section to a claimant instead of issuing a
5		credit memorandum, the Department shall notify the State
6		Comptroller, who shall cause the order to be drawn for the
7		amount specified and to the person named in the notification
8		from the Department. The refund shall be paid by the State
9		Treasurer out of the home rule county retailers' occupation tax
10		fund.
11		Except as otherwise provided in this paragraph, the The
12		Department shall forthwith pay over to the State Treasurer, ex
13		officio, as trustee, all taxes and penalties collected
14		hereunder for deposit into the Home Rule County Retailers'
15		Occupation Tax Fund. Taxes and penalties collected on aviation
16		fuel sold on or after December 1, 2019, shall be immediately
17		paid over by the Department to the State Treasurer, ex officio,
18		as trustee, for deposit into the Local Government Aviation
19		Trust Fund. The Department shall only pay moneys into the Local
20		Government Aviation Trust Fund under this Act for so long as
21		the revenue use requirements of 49 U.S.C. 47107(b) and 49
22		U.S.C. 47133 are binding on the county.
23		As soon as possible after the first day of each month,
24		beginning January 1, 2011, upon certification of the Department
25		of Revenue, the Comptroller shall order transferred, and the
26		Treasurer shall transfer, to the STAR Bonds Revenue Fund the

SB1814 Enrolled - 590 - LRB101 09785 HLH 54886 b
1		local sales tax increment, as defined in the Innovation
2		Development and Economy Act, collected under this Section
3		during the second preceding calendar month for sales within a
4		STAR bond district.
5		After the monthly transfer to the STAR Bonds Revenue Fund,
6		on or before the 25th day of each calendar month, the
7		Department shall prepare and certify to the Comptroller the
8		disbursement of stated sums of money to named counties, the
9		counties to be those from which retailers have paid taxes or
10		penalties hereunder to the Department during the second
11		preceding calendar month. The amount to be paid to each county
12		shall be the amount (not including credit memoranda and not
13		including taxes and penalties collected on aviation fuel sold
14		on or after December 1, 2019) collected hereunder during the
15		second preceding calendar month by the Department plus an
16		amount the Department determines is necessary to offset any
17		amounts that were erroneously paid to a different taxing body,
18		and not including an amount equal to the amount of refunds made
19		during the second preceding calendar month by the Department on
20		behalf of such county, and not including any amount which the
21		Department determines is necessary to offset any amounts which
22		were payable to a different taxing body but were erroneously
23		paid to the county, and not including any amounts that are
24		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
25		remainder, which the Department shall transfer into the Tax
26		Compliance and Administration Fund. The Department, at the time

SB1814 Enrolled - 591 - LRB101 09785 HLH 54886 b
1		of each monthly disbursement to the counties, shall prepare and
2		certify to the State Comptroller the amount to be transferred
3		into the Tax Compliance and Administration Fund under this
4		Section. Within 10 days after receipt, by the Comptroller, of
5		the disbursement certification to the counties and the Tax
6		Compliance and Administration Fund provided for in this Section
7		to be given to the Comptroller by the Department, the
8		Comptroller shall cause the orders to be drawn for the
9		respective amounts in accordance with the directions contained
10		in the certification.
11		In addition to the disbursement required by the preceding
12		paragraph, an allocation shall be made in March of each year to
13		each county that received more than $500,000 in disbursements
14		under the preceding paragraph in the preceding calendar year.
15		The allocation shall be in an amount equal to the average
16		monthly distribution made to each such county under the
17		preceding paragraph during the preceding calendar year
18		(excluding the 2 months of highest receipts). The distribution
19		made in March of each year subsequent to the year in which an
20		allocation was made pursuant to this paragraph and the
21		preceding paragraph shall be reduced by the amount allocated
22		and disbursed under this paragraph in the preceding calendar
23		year. The Department shall prepare and certify to the
24		Comptroller for disbursement the allocations made in
25		accordance with this paragraph.
26		For the purpose of determining the local governmental unit

SB1814 Enrolled - 592 - LRB101 09785 HLH 54886 b
1		whose tax is applicable, a retail sale by a producer of coal or
2		other mineral mined in Illinois is a sale at retail at the
3		place where the coal or other mineral mined in Illinois is
4		extracted from the earth. This paragraph does not apply to coal
5		or other mineral when it is delivered or shipped by the seller
6		to the purchaser at a point outside Illinois so that the sale
7		is exempt under the United States Constitution as a sale in
8		interstate or foreign commerce.
9		Nothing in this Section shall be construed to authorize a
10		county to impose a tax upon the privilege of engaging in any
11		business which under the Constitution of the United States may
12		not be made the subject of taxation by this State.
13		An ordinance or resolution imposing or discontinuing a tax
14		hereunder or effecting a change in the rate thereof shall be
15		adopted and a certified copy thereof filed with the Department
16		on or before the first day of June, whereupon the Department
17		shall proceed to administer and enforce this Section as of the
18		first day of September next following such adoption and filing.
19		Beginning January 1, 1992, an ordinance or resolution imposing
20		or discontinuing the tax hereunder or effecting a change in the
21		rate thereof shall be adopted and a certified copy thereof
22		filed with the Department on or before the first day of July,
23		whereupon the Department shall proceed to administer and
24		enforce this Section as of the first day of October next
25		following such adoption and filing. Beginning January 1, 1993,
26		an ordinance or resolution imposing or discontinuing the tax

SB1814 Enrolled - 593 - LRB101 09785 HLH 54886 b
1		hereunder or effecting a change in the rate thereof shall be
2		adopted and a certified copy thereof filed with the Department
3		on or before the first day of October, whereupon the Department
4		shall proceed to administer and enforce this Section as of the
5		first day of January next following such adoption and filing.
6		Beginning April 1, 1998, an ordinance or resolution imposing or
7		discontinuing the tax hereunder or effecting a change in the
8		rate thereof shall either (i) be adopted and a certified copy
9		thereof filed with the Department on or before the first day of
10		April, whereupon the Department shall proceed to administer and
11		enforce this Section as of the first day of July next following
12		the adoption and filing; or (ii) be adopted and a certified
13		copy thereof filed with the Department on or before the first
14		day of October, whereupon the Department shall proceed to
15		administer and enforce this Section as of the first day of
16		January next following the adoption and filing.
17		When certifying the amount of a monthly disbursement to a
18		county under this Section, the Department shall increase or
19		decrease such amount by an amount necessary to offset any
20		misallocation of previous disbursements. The offset amount
21		shall be the amount erroneously disbursed within the previous 6
22		months from the time a misallocation is discovered.
23		This Section shall be known and may be cited as the Home
24		Rule County Retailers' Occupation Tax Law.
25		(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
26		100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)

SB1814 Enrolled - 594 - LRB101 09785 HLH 54886 b
1		(55 ILCS 5/5-1006.5)
2		Sec. 5-1006.5. Special County Retailers' Occupation Tax
3		For Public Safety, Public Facilities, Mental Health, Substance
4		Abuse, or Transportation.
5		(a) The county board of any county may impose a tax upon
6		all persons engaged in the business of selling tangible
7		personal property, other than personal property titled or
8		registered with an agency of this State's government, at retail
9		in the county on the gross receipts from the sales made in the
10		course of business to provide revenue to be used exclusively
11		for public safety, public facility, mental health, substance
12		abuse, or transportation purposes in that county (except as
13		otherwise provided in this Section), if a proposition for the
14		tax has been submitted to the electors of that county and
15		approved by a majority of those voting on the question. If
16		imposed, this tax shall be imposed only in one-quarter percent
17		increments. By resolution, the county board may order the
18		proposition to be submitted at any election. If the tax is
19		imposed for transportation purposes for expenditures for
20		public highways or as authorized under the Illinois Highway
21		Code, the county board must publish notice of the existence of
22		its long-range highway transportation plan as required or
23		described in Section 5-301 of the Illinois Highway Code and
24		must make the plan publicly available prior to approval of the
25		ordinance or resolution imposing the tax. If the tax is imposed

SB1814 Enrolled - 595 - LRB101 09785 HLH 54886 b
1		for transportation purposes for expenditures for passenger
2		rail transportation, the county board must publish notice of
3		the existence of its long-range passenger rail transportation
4		plan and must make the plan publicly available prior to
5		approval of the ordinance or resolution imposing the tax.
6		If a tax is imposed for public facilities purposes, then
7		the name of the project may be included in the proposition at
8		the discretion of the county board as determined in the
9		enabling resolution. For example, the "XXX Nursing Home" or the
10		"YYY Museum".
11		The county clerk shall certify the question to the proper
12		election authority, who shall submit the proposition at an
13		election in accordance with the general election law.
14		(1) The proposition for public safety purposes shall be
15		in substantially the following form:
16		"To pay for public safety purposes, shall (name of
17		county) be authorized to impose an increase on its share of
18		local sales taxes by (insert rate)?"
19		As additional information on the ballot below the
20		question shall appear the following:
21		"This would mean that a consumer would pay an
22		additional (insert amount) in sales tax for every $100 of
23		tangible personal property bought at retail."
24		The county board may also opt to establish a sunset
25		provision at which time the additional sales tax would
26		cease being collected, if not terminated earlier by a vote

SB1814 Enrolled - 596 - LRB101 09785 HLH 54886 b
1		of the county board. If the county board votes to include a
2		sunset provision, the proposition for public safety
3		purposes shall be in substantially the following form:
4		"To pay for public safety purposes, shall (name of
5		county) be authorized to impose an increase on its share of
6		local sales taxes by (insert rate) for a period not to
7		exceed (insert number of years)?"
8		As additional information on the ballot below the
9		question shall appear the following:
10		"This would mean that a consumer would pay an
11		additional (insert amount) in sales tax for every $100 of
12		tangible personal property bought at retail. If imposed,
13		the additional tax would cease being collected at the end
14		of (insert number of years), if not terminated earlier by a
15		vote of the county board."
16		For the purposes of the paragraph, "public safety
17		purposes" means crime prevention, detention, fire
18		fighting, police, medical, ambulance, or other emergency
19		services.
20		Votes shall be recorded as "Yes" or "No".
21		Beginning on the January 1 or July 1, whichever is
22		first, that occurs not less than 30 days after May 31, 2015
23		(the effective date of Public Act 99-4), Adams County may
24		impose a public safety retailers' occupation tax and
25		service occupation tax at the rate of 0.25%, as provided in
26		the referendum approved by the voters on April 7, 2015,

SB1814 Enrolled - 597 - LRB101 09785 HLH 54886 b
1		notwithstanding the omission of the additional information
2		that is otherwise required to be printed on the ballot
3		below the question pursuant to this item (1).
4		(2) The proposition for transportation purposes shall
5		be in substantially the following form:
6		"To pay for improvements to roads and other
7		transportation purposes, shall (name of county) be
8		authorized to impose an increase on its share of local
9		sales taxes by (insert rate)?"
10		As additional information on the ballot below the
11		question shall appear the following:
12		"This would mean that a consumer would pay an
13		additional (insert amount) in sales tax for every $100 of
14		tangible personal property bought at retail."
15		The county board may also opt to establish a sunset
16		provision at which time the additional sales tax would
17		cease being collected, if not terminated earlier by a vote
18		of the county board. If the county board votes to include a
19		sunset provision, the proposition for transportation
20		purposes shall be in substantially the following form:
21		"To pay for road improvements and other transportation
22		purposes, shall (name of county) be authorized to impose an
23		increase on its share of local sales taxes by (insert rate)
24		for a period not to exceed (insert number of years)?"
25		As additional information on the ballot below the
26		question shall appear the following:

SB1814 Enrolled - 598 - LRB101 09785 HLH 54886 b
1		"This would mean that a consumer would pay an
2		additional (insert amount) in sales tax for every $100 of
3		tangible personal property bought at retail. If imposed,
4		the additional tax would cease being collected at the end
5		of (insert number of years), if not terminated earlier by a
6		vote of the county board."
7		For the purposes of this paragraph, transportation
8		purposes means construction, maintenance, operation, and
9		improvement of public highways, any other purpose for which
10		a county may expend funds under the Illinois Highway Code,
11		and passenger rail transportation.
12		The votes shall be recorded as "Yes" or "No".
13		(3) The proposition for public facilities purposes
14		shall be in substantially the following form:
15		"To pay for public facilities purposes, shall (name of
16		county) be authorized to impose an increase on its share of
17		local sales taxes by (insert rate)?"
18		As additional information on the ballot below the
19		question shall appear the following:
20		"This would mean that a consumer would pay an
21		additional (insert amount) in sales tax for every $100 of
22		tangible personal property bought at retail."
23		The county board may also opt to establish a sunset
24		provision at which time the additional sales tax would
25		cease being collected, if not terminated earlier by a vote
26		of the county board. If the county board votes to include a

SB1814 Enrolled - 599 - LRB101 09785 HLH 54886 b
1		sunset provision, the proposition for public facilities
2		purposes shall be in substantially the following form:
3		"To pay for public facilities purposes, shall (name of
4		county) be authorized to impose an increase on its share of
5		local sales taxes by (insert rate) for a period not to
6		exceed (insert number of years)?"
7		As additional information on the ballot below the
8		question shall appear the following:
9		"This would mean that a consumer would pay an
10		additional (insert amount) in sales tax for every $100 of
11		tangible personal property bought at retail. If imposed,
12		the additional tax would cease being collected at the end
13		of (insert number of years), if not terminated earlier by a
14		vote of the county board."
15		For purposes of this Section, "public facilities
16		purposes" means the acquisition, development,
17		construction, reconstruction, rehabilitation, improvement,
18		financing, architectural planning, and installation of
19		capital facilities consisting of buildings, structures,
20		and durable equipment and for the acquisition and
21		improvement of real property and interest in real property
22		required, or expected to be required, in connection with
23		the public facilities, for use by the county for the
24		furnishing of governmental services to its citizens,
25		including but not limited to museums and nursing homes.
26		The votes shall be recorded as "Yes" or "No".

SB1814 Enrolled - 600 - LRB101 09785 HLH 54886 b
1		(4) The proposition for mental health purposes shall be
2		in substantially the following form:
3		"To pay for mental health purposes, shall (name of
4		county) be authorized to impose an increase on its share of
5		local sales taxes by (insert rate)?"
6		As additional information on the ballot below the
7		question shall appear the following:
8		"This would mean that a consumer would pay an
9		additional (insert amount) in sales tax for every $100 of
10		tangible personal property bought at retail."
11		The county board may also opt to establish a sunset
12		provision at which time the additional sales tax would
13		cease being collected, if not terminated earlier by a vote
14		of the county board. If the county board votes to include a
15		sunset provision, the proposition for public facilities
16		purposes shall be in substantially the following form:
17		"To pay for mental health purposes, shall (name of
18		county) be authorized to impose an increase on its share of
19		local sales taxes by (insert rate) for a period not to
20		exceed (insert number of years)?"
21		As additional information on the ballot below the
22		question shall appear the following:
23		"This would mean that a consumer would pay an
24		additional (insert amount) in sales tax for every $100 of
25		tangible personal property bought at retail. If imposed,
26		the additional tax would cease being collected at the end

SB1814 Enrolled - 601 - LRB101 09785 HLH 54886 b
1		of (insert number of years), if not terminated earlier by a
2		vote of the county board."
3		The votes shall be recorded as "Yes" or "No".
4		(5) The proposition for substance abuse purposes shall
5		be in substantially the following form:
6		"To pay for substance abuse purposes, shall (name of
7		county) be authorized to impose an increase on its share of
8		local sales taxes by (insert rate)?"
9		As additional information on the ballot below the
10		question shall appear the following:
11		"This would mean that a consumer would pay an
12		additional (insert amount) in sales tax for every $100 of
13		tangible personal property bought at retail."
14		The county board may also opt to establish a sunset
15		provision at which time the additional sales tax would
16		cease being collected, if not terminated earlier by a vote
17		of the county board. If the county board votes to include a
18		sunset provision, the proposition for public facilities
19		purposes shall be in substantially the following form:
20		"To pay for substance abuse purposes, shall (name of
21		county) be authorized to impose an increase on its share of
22		local sales taxes by (insert rate) for a period not to
23		exceed (insert number of years)?"
24		As additional information on the ballot below the
25		question shall appear the following:
26		"This would mean that a consumer would pay an

SB1814 Enrolled - 602 - LRB101 09785 HLH 54886 b
1		additional (insert amount) in sales tax for every $100 of
2		tangible personal property bought at retail. If imposed,
3		the additional tax would cease being collected at the end
4		of (insert number of years), if not terminated earlier by a
5		vote of the county board."
6		The votes shall be recorded as "Yes" or "No".
7		If a majority of the electors voting on the proposition
8		vote in favor of it, the county may impose the tax. A county
9		may not submit more than one proposition authorized by this
10		Section to the electors at any one time.
11		This additional tax may not be imposed on tangible personal
12		property taxed at the 1% rate under the Retailers' Occupation
13		Tax Act. Beginning December 1, 2019, this tax is not imposed on
14		sales of aviation fuel unless the tax revenue is expended for
15		airport-related purposes. If the county does not have an
16		airport-related purpose to which it dedicates aviation fuel tax
17		revenue, then aviation fuel is excluded from the tax. The
18		county must comply with the certification requirements for
19		airport-related purposes under Section 5-1184. For purposes of
20		this Act, "airport-related purposes" has the meaning ascribed
21		in Section 6z-20.2 of the State Finance Act. This exclusion for
22		aviation fuel only applies for so long as the revenue use
23		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
24		binding on the county. The tax imposed by a county under this
25		Section and all civil penalties that may be assessed as an
26		incident of the tax shall be collected and enforced by the

SB1814 Enrolled - 603 - LRB101 09785 HLH 54886 b
1		Illinois Department of Revenue and deposited into a special
2		fund created for that purpose. The certificate of registration
3		that is issued by the Department to a retailer under the
4		Retailers' Occupation Tax Act shall permit the retailer to
5		engage in a business that is taxable without registering
6		separately with the Department under an ordinance or resolution
7		under this Section. The Department has full power to administer
8		and enforce this Section, to collect all taxes and penalties
9		due under this Section, to dispose of taxes and penalties so
10		collected in the manner provided in this Section, and to
11		determine all rights to credit memoranda arising on account of
12		the erroneous payment of a tax or penalty under this Section.
13		In the administration of and compliance with this Section, the
14		Department and persons who are subject to this Section shall
15		(i) have the same rights, remedies, privileges, immunities,
16		powers, and duties, (ii) be subject to the same conditions,
17		restrictions, limitations, penalties, and definitions of
18		terms, and (iii) employ the same modes of procedure as are
19		prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
20		1n, 2 through 2-70 (in respect to all provisions contained in
21		those Sections other than the State rate of tax), 2a, 2b, 2c, 3
22		(except provisions relating to transaction returns and quarter
23		monthly payments, and except that the retailer's discount is
24		not allowed for taxes paid on aviation fuel that are deposited
25		into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b,
26		5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,

SB1814 Enrolled - 604 - LRB101 09785 HLH 54886 b
1		9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act
2		and Section 3-7 of the Uniform Penalty and Interest Act as if
3		those provisions were set forth in this Section.
4		Persons subject to any tax imposed under the authority
5		granted in this Section may reimburse themselves for their
6		sellers' tax liability by separately stating the tax as an
7		additional charge, which charge may be stated in combination,
8		in a single amount, with State tax which sellers are required
9		to collect under the Use Tax Act, pursuant to such bracketed
10		schedules as the Department may prescribe.
11		Whenever the Department determines that a refund should be
12		made under this Section to a claimant instead of issuing a
13		credit memorandum, the Department shall notify the State
14		Comptroller, who shall cause the order to be drawn for the
15		amount specified and to the person named in the notification
16		from the Department. The refund shall be paid by the State
17		Treasurer out of the County Public Safety, Public Facilities,
18		Mental Health, Substance Abuse, or Transportation Retailers'
19		Occupation Tax Fund.
20		(b) If a tax has been imposed under subsection (a), a
21		service occupation tax shall also be imposed at the same rate
22		upon all persons engaged, in the county, in the business of
23		making sales of service, who, as an incident to making those
24		sales of service, transfer tangible personal property within
25		the county as an incident to a sale of service. This tax may
26		not be imposed on tangible personal property taxed at the 1%

SB1814 Enrolled - 605 - LRB101 09785 HLH 54886 b
1		rate under the Service Occupation Tax Act. Beginning December
2		1, 2019, this tax is not imposed on sales of aviation fuel
3		unless the tax revenue is expended for airport-related
4		purposes. If the county does not have an airport-related
5		purpose to which it dedicates aviation fuel tax revenue, then
6		aviation fuel is excluded from the tax. The county must comply
7		with the certification requirements for airport-related
8		purposes under Section 5-1184. For purposes of this Act,
9		"airport-related purposes" has the meaning ascribed in Section
10		6z-20.2 of the State Finance Act. This exclusion for aviation
11		fuel only applies for so long as the revenue use requirements
12		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
13		county. The tax imposed under this subsection and all civil
14		penalties that may be assessed as an incident thereof shall be
15		collected and enforced by the Department of Revenue. The
16		Department has full power to administer and enforce this
17		subsection; to collect all taxes and penalties due hereunder;
18		to dispose of taxes and penalties so collected in the manner
19		hereinafter provided; and to determine all rights to credit
20		memoranda arising on account of the erroneous payment of tax or
21		penalty hereunder. In the administration of, and compliance
22		with this subsection, the Department and persons who are
23		subject to this paragraph shall (i) have the same rights,
24		remedies, privileges, immunities, powers, and duties, (ii) be
25		subject to the same conditions, restrictions, limitations,
26		penalties, exclusions, exemptions, and definitions of terms,

SB1814 Enrolled - 606 - LRB101 09785 HLH 54886 b
1		and (iii) employ the same modes of procedure as are prescribed
2		in Sections 2 (except that the reference to State in the
3		definition of supplier maintaining a place of business in this
4		State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in
5		respect to all provisions therein other than the State rate of
6		tax), 4 (except that the reference to the State shall be to the
7		county), 5, 7, 8 (except that the jurisdiction to which the tax
8		shall be a debt to the extent indicated in that Section 8 shall
9		be the county), 9 (except as to the disposition of taxes and
10		penalties collected, and except that the retailer's discount is
11		not allowed for taxes paid on aviation fuel that are deposited
12		into the Local Government Aviation Trust Fund), 10, 11, 12
13		(except the reference therein to Section 2b of the Retailers'
14		Occupation Tax Act), 13 (except that any reference to the State
15		shall mean the county), Section 15, 16, 17, 18, 19 and 20 of
16		the Service Occupation Tax Act and Section 3-7 of the Uniform
17		Penalty and Interest Act, as fully as if those provisions were
18		set forth herein.
19		Persons subject to any tax imposed under the authority
20		granted in this subsection may reimburse themselves for their
21		serviceman's tax liability by separately stating the tax as an
22		additional charge, which charge may be stated in combination,
23		in a single amount, with State tax that servicemen are
24		authorized to collect under the Service Use Tax Act, in
25		accordance with such bracket schedules as the Department may
26		prescribe.

SB1814 Enrolled - 607 - LRB101 09785 HLH 54886 b
1		Whenever the Department determines that a refund should be
2		made under this subsection to a claimant instead of issuing a
3		credit memorandum, the Department shall notify the State
4		Comptroller, who shall cause the warrant to be drawn for the
5		amount specified, and to the person named, in the notification
6		from the Department. The refund shall be paid by the State
7		Treasurer out of the County Public Safety, Public Facilities,
8		Mental Health, Substance Abuse, or Transportation Retailers'
9		Occupation Fund.
10		Nothing in this subsection shall be construed to authorize
11		the county to impose a tax upon the privilege of engaging in
12		any business which under the Constitution of the United States
13		may not be made the subject of taxation by the State.
14		(c) Except as otherwise provided in this paragraph, the The
15		Department shall immediately pay over to the State Treasurer,
16		ex officio, as trustee, all taxes and penalties collected under
17		this Section to be deposited into the County Public Safety,
18		Public Facilities, Mental Health, Substance Abuse, or
19		Transportation Retailers' Occupation Tax Fund, which shall be
20		an unappropriated trust fund held outside of the State
21		treasury. Taxes and penalties collected on aviation fuel sold
22		on or after December 1, 2019, shall be immediately paid over by
23		the Department to the State Treasurer, ex officio, as trustee,
24		for deposit into the Local Government Aviation Trust Fund. The
25		Department shall only pay moneys into the Local Government
26		Aviation Trust Fund under this Act for so long as the revenue

SB1814 Enrolled - 608 - LRB101 09785 HLH 54886 b
1		use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2		binding on the county.
3		As soon as possible after the first day of each month,
4		beginning January 1, 2011, upon certification of the Department
5		of Revenue, the Comptroller shall order transferred, and the
6		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
7		local sales tax increment, as defined in the Innovation
8		Development and Economy Act, collected under this Section
9		during the second preceding calendar month for sales within a
10		STAR bond district.
11		After the monthly transfer to the STAR Bonds Revenue Fund,
12		on or before the 25th day of each calendar month, the
13		Department shall prepare and certify to the Comptroller the
14		disbursement of stated sums of money to the counties from which
15		retailers have paid taxes or penalties to the Department during
16		the second preceding calendar month. The amount to be paid to
17		each county, and deposited by the county into its special fund
18		created for the purposes of this Section, shall be the amount
19		(not including credit memoranda and not including taxes and
20		penalties collected on aviation fuel sold on or after December
21		1, 2019) collected under this Section during the second
22		preceding calendar month by the Department plus an amount the
23		Department determines is necessary to offset any amounts that
24		were erroneously paid to a different taxing body, and not
25		including (i) an amount equal to the amount of refunds made
26		during the second preceding calendar month by the Department on

SB1814 Enrolled - 609 - LRB101 09785 HLH 54886 b
1		behalf of the county, (ii) any amount that the Department
2		determines is necessary to offset any amounts that were payable
3		to a different taxing body but were erroneously paid to the
4		county, (iii) any amounts that are transferred to the STAR
5		Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall
6		be transferred into the Tax Compliance and Administration Fund.
7		The Department, at the time of each monthly disbursement to the
8		counties, shall prepare and certify to the State Comptroller
9		the amount to be transferred into the Tax Compliance and
10		Administration Fund under this subsection. Within 10 days after
11		receipt by the Comptroller of the disbursement certification to
12		the counties and the Tax Compliance and Administration Fund
13		provided for in this Section to be given to the Comptroller by
14		the Department, the Comptroller shall cause the orders to be
15		drawn for the respective amounts in accordance with directions
16		contained in the certification.
17		In addition to the disbursement required by the preceding
18		paragraph, an allocation shall be made in March of each year to
19		each county that received more than $500,000 in disbursements
20		under the preceding paragraph in the preceding calendar year.
21		The allocation shall be in an amount equal to the average
22		monthly distribution made to each such county under the
23		preceding paragraph during the preceding calendar year
24		(excluding the 2 months of highest receipts). The distribution
25		made in March of each year subsequent to the year in which an
26		allocation was made pursuant to this paragraph and the

SB1814 Enrolled - 610 - LRB101 09785 HLH 54886 b
1		preceding paragraph shall be reduced by the amount allocated
2		and disbursed under this paragraph in the preceding calendar
3		year. The Department shall prepare and certify to the
4		Comptroller for disbursement the allocations made in
5		accordance with this paragraph.
6		A county may direct, by ordinance, that all or a portion of
7		the taxes and penalties collected under the Special County
8		Retailers' Occupation Tax For Public Safety, Public
9		Facilities, Mental Health, Substance Abuse, or Transportation
10		be deposited into the Transportation Development Partnership
11		Trust Fund.
12		(d) For the purpose of determining the local governmental
13		unit whose tax is applicable, a retail sale by a producer of
14		coal or another mineral mined in Illinois is a sale at retail
15		at the place where the coal or other mineral mined in Illinois
16		is extracted from the earth. This paragraph does not apply to
17		coal or another mineral when it is delivered or shipped by the
18		seller to the purchaser at a point outside Illinois so that the
19		sale is exempt under the United States Constitution as a sale
20		in interstate or foreign commerce.
21		(e) Nothing in this Section shall be construed to authorize
22		a county to impose a tax upon the privilege of engaging in any
23		business that under the Constitution of the United States may
24		not be made the subject of taxation by this State.
25		(e-5) If a county imposes a tax under this Section, the
26		county board may, by ordinance, discontinue or lower the rate

SB1814 Enrolled - 611 - LRB101 09785 HLH 54886 b
1		of the tax. If the county board lowers the tax rate or
2		discontinues the tax, a referendum must be held in accordance
3		with subsection (a) of this Section in order to increase the
4		rate of the tax or to reimpose the discontinued tax.
5		(f) Beginning April 1, 1998 and through December 31, 2013,
6		the results of any election authorizing a proposition to impose
7		a tax under this Section or effecting a change in the rate of
8		tax, or any ordinance lowering the rate or discontinuing the
9		tax, shall be certified by the county clerk and filed with the
10		Illinois Department of Revenue either (i) on or before the
11		first day of April, whereupon the Department shall proceed to
12		administer and enforce the tax as of the first day of July next
13		following the filing; or (ii) on or before the first day of
14		October, whereupon the Department shall proceed to administer
15		and enforce the tax as of the first day of January next
16		following the filing.
17		Beginning January 1, 2014, the results of any election
18		authorizing a proposition to impose a tax under this Section or
19		effecting an increase in the rate of tax, along with the
20		ordinance adopted to impose the tax or increase the rate of the
21		tax, or any ordinance adopted to lower the rate or discontinue
22		the tax, shall be certified by the county clerk and filed with
23		the Illinois Department of Revenue either (i) on or before the
24		first day of May, whereupon the Department shall proceed to
25		administer and enforce the tax as of the first day of July next
26		following the adoption and filing; or (ii) on or before the

SB1814 Enrolled - 612 - LRB101 09785 HLH 54886 b
1		first day of October, whereupon the Department shall proceed to
2		administer and enforce the tax as of the first day of January
3		next following the adoption and filing.
4		(g) When certifying the amount of a monthly disbursement to
5		a county under this Section, the Department shall increase or
6		decrease the amounts by an amount necessary to offset any
7		miscalculation of previous disbursements. The offset amount
8		shall be the amount erroneously disbursed within the previous 6
9		months from the time a miscalculation is discovered.
10		(h) This Section may be cited as the "Special County
11		Occupation Tax For Public Safety, Public Facilities, Mental
12		Health, Substance Abuse, or Transportation Law".
13		(i) For purposes of this Section, "public safety" includes,
14		but is not limited to, crime prevention, detention, fire
15		fighting, police, medical, ambulance, or other emergency
16		services. The county may share tax proceeds received under this
17		Section for public safety purposes, including proceeds
18		received before August 4, 2009 (the effective date of Public
19		Act 96-124), with any fire protection district located in the
20		county. For the purposes of this Section, "transportation"
21		includes, but is not limited to, the construction, maintenance,
22		operation, and improvement of public highways, any other
23		purpose for which a county may expend funds under the Illinois
24		Highway Code, and passenger rail transportation. For the
25		purposes of this Section, "public facilities purposes"
26		includes, but is not limited to, the acquisition, development,

SB1814 Enrolled - 613 - LRB101 09785 HLH 54886 b
1		construction, reconstruction, rehabilitation, improvement,
2		financing, architectural planning, and installation of capital
3		facilities consisting of buildings, structures, and durable
4		equipment and for the acquisition and improvement of real
5		property and interest in real property required, or expected to
6		be required, in connection with the public facilities, for use
7		by the county for the furnishing of governmental services to
8		its citizens, including but not limited to museums and nursing
9		homes.
10		(j) The Department may promulgate rules to implement Public
11		Act 95-1002 only to the extent necessary to apply the existing
12		rules for the Special County Retailers' Occupation Tax for
13		Public Safety to this new purpose for public facilities.
14		(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
15		eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
16		100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
17		(55 ILCS 5/5-1006.7)
18		Sec. 5-1006.7. School facility occupation taxes.
19		(a) In any county, a tax shall be imposed upon all persons
20		engaged in the business of selling tangible personal property,
21		other than personal property titled or registered with an
22		agency of this State's government, at retail in the county on
23		the gross receipts from the sales made in the course of
24		business to provide revenue to be used exclusively for school
25		facility purposes (except as otherwise provided in this

SB1814 Enrolled - 614 - LRB101 09785 HLH 54886 b
1		Section) if a proposition for the tax has been submitted to the
2		electors of that county and approved by a majority of those
3		voting on the question as provided in subsection (c). The tax
4		under this Section shall be imposed only in one-quarter percent
5		increments and may not exceed 1%.
6		This additional tax may not be imposed on tangible personal
7		property taxed at the 1% rate under the Retailers' Occupation
8		Tax Act. Beginning December 1, 2019, this tax is not imposed on
9		sales of aviation fuel unless the tax revenue is expended for
10		airport-related purposes. If the county does not have an
11		airport-related purpose to which it dedicates aviation fuel tax
12		revenue, then aviation fuel is excluded from the tax. The
13		county must comply with the certification requirements for
14		airport-related purposes under Section 5-1184. For purposes of
15		this Act, "airport-related purposes" has the meaning ascribed
16		in Section 6z-20.2 of the State Finance Act. This exclusion for
17		aviation fuel only applies for so long as the revenue use
18		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
19		binding on the county. The Department of Revenue has full power
20		to administer and enforce this subsection, to collect all taxes
21		and penalties due under this subsection, to dispose of taxes
22		and penalties so collected in the manner provided in this
23		subsection, and to determine all rights to credit memoranda
24		arising on account of the erroneous payment of a tax or penalty
25		under this subsection. The Department shall deposit all taxes
26		and penalties collected under this subsection into a special

SB1814 Enrolled - 615 - LRB101 09785 HLH 54886 b
1		fund created for that purpose.
2		In the administration of and compliance with this
3		subsection, the Department and persons who are subject to this
4		subsection (i) have the same rights, remedies, privileges,
5		immunities, powers, and duties, (ii) are subject to the same
6		conditions, restrictions, limitations, penalties, and
7		definitions of terms, and (iii) shall employ the same modes of
8		procedure as are set forth in Sections 1 through 1o, 2 through
9		2-70 (in respect to all provisions contained in those Sections
10		other than the State rate of tax), 2a through 2h, 3 (except as
11		to the disposition of taxes and penalties collected, and except
12		that the retailer's discount is not allowed for taxes paid on
13		aviation fuel that are deposited into the Local Government
14		Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
15		5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
16		of the Retailers' Occupation Tax Act and all provisions of the
17		Uniform Penalty and Interest Act as if those provisions were
18		set forth in this subsection.
19		The certificate of registration that is issued by the
20		Department to a retailer under the Retailers' Occupation Tax
21		Act permits the retailer to engage in a business that is
22		taxable without registering separately with the Department
23		under an ordinance or resolution under this subsection.
24		Persons subject to any tax imposed under the authority
25		granted in this subsection may reimburse themselves for their
26		seller's tax liability by separately stating that tax as an

SB1814 Enrolled - 616 - LRB101 09785 HLH 54886 b
1		additional charge, which may be stated in combination, in a
2		single amount, with State tax that sellers are required to
3		collect under the Use Tax Act, pursuant to any bracketed
4		schedules set forth by the Department.
5		(b) If a tax has been imposed under subsection (a), then a
6		service occupation tax must also be imposed at the same rate
7		upon all persons engaged, in the county, in the business of
8		making sales of service, who, as an incident to making those
9		sales of service, transfer tangible personal property within
10		the county as an incident to a sale of service.
11		This tax may not be imposed on tangible personal property
12		taxed at the 1% rate under the Service Occupation Tax Act.
13		Beginning December 1, 2019, this tax is not imposed on sales of
14		aviation fuel unless the tax revenue is expended for
15		airport-related purposes. If the county does not have an
16		airport-related purpose to which it dedicates aviation fuel tax
17		revenue, then aviation fuel is excluded from the tax. The
18		county must comply with the certification requirements for
19		airport-related purposes under Section 5-1184. For purposes of
20		this Act, "airport-related purposes" has the meaning ascribed
21		in Section 6z-20.2 of the State Finance Act. This exclusion for
22		aviation fuel only applies for so long as the revenue use
23		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
24		binding on the county.
25		The tax imposed under this subsection and all civil
26		penalties that may be assessed as an incident thereof shall be

SB1814 Enrolled - 617 - LRB101 09785 HLH 54886 b
1		collected and enforced by the Department and deposited into a
2		special fund created for that purpose. The Department has full
3		power to administer and enforce this subsection, to collect all
4		taxes and penalties due under this subsection, to dispose of
5		taxes and penalties so collected in the manner provided in this
6		subsection, and to determine all rights to credit memoranda
7		arising on account of the erroneous payment of a tax or penalty
8		under this subsection.
9		In the administration of and compliance with this
10		subsection, the Department and persons who are subject to this
11		subsection shall (i) have the same rights, remedies,
12		privileges, immunities, powers and duties, (ii) be subject to
13		the same conditions, restrictions, limitations, penalties and
14		definition of terms, and (iii) employ the same modes of
15		procedure as are set forth in Sections 2 (except that that
16		reference to State in the definition of supplier maintaining a
17		place of business in this State means the county), 2a through
18		2d, 3 through 3-50 (in respect to all provisions contained in
19		those Sections other than the State rate of tax), 4 (except
20		that the reference to the State shall be to the county), 5, 7,
21		8 (except that the jurisdiction to which the tax is a debt to
22		the extent indicated in that Section 8 is the county), 9
23		(except as to the disposition of taxes and penalties collected,
24		and except that the retailer's discount is not allowed for
25		taxes paid on aviation fuel that are deposited into the Local
26		Government Aviation Trust Fund), 10, 11, 12 (except the

SB1814 Enrolled - 618 - LRB101 09785 HLH 54886 b
1		reference therein to Section 2b of the Retailers' Occupation
2		Tax Act), 13 (except that any reference to the State means the
3		county), Section 15, 16, 17, 18, 19, and 20 of the Service
4		Occupation Tax Act and all provisions of the Uniform Penalty
5		and Interest Act, as fully as if those provisions were set
6		forth herein.
7		Persons subject to any tax imposed under the authority
8		granted in this subsection may reimburse themselves for their
9		serviceman's tax liability by separately stating the tax as an
10		additional charge, which may be stated in combination, in a
11		single amount, with State tax that servicemen are authorized to
12		collect under the Service Use Tax Act, pursuant to any
13		bracketed schedules set forth by the Department.
14		(c) The tax under this Section may not be imposed until the
15		question of imposing the tax has been submitted to the electors
16		of the county at a regular election and approved by a majority
17		of the electors voting on the question. For all regular
18		elections held prior to August 23, 2011 (the effective date of
19		Public Act 97-542), upon a resolution by the county board or a
20		resolution by school district boards that represent at least
21		51% of the student enrollment within the county, the county
22		board must certify the question to the proper election
23		authority in accordance with the Election Code.
24		For all regular elections held prior to August 23, 2011
25		(the effective date of Public Act 97-542), the election
26		authority must submit the question in substantially the

SB1814 Enrolled - 619 - LRB101 09785 HLH 54886 b
1		following form:
2		Shall (name of county) be authorized to impose a
3		retailers' occupation tax and a service occupation tax
4		(commonly referred to as a "sales tax") at a rate of
5		(insert rate) to be used exclusively for school facility
6		purposes?
7		The election authority must record the votes as "Yes" or "No".
8		If a majority of the electors voting on the question vote
9		in the affirmative, then the county may, thereafter, impose the
10		tax.
11		For all regular elections held on or after August 23, 2011
12		(the effective date of Public Act 97-542), the regional
13		superintendent of schools for the county must, upon receipt of
14		a resolution or resolutions of school district boards that
15		represent more than 50% of the student enrollment within the
16		county, certify the question to the proper election authority
17		for submission to the electors of the county at the next
18		regular election at which the question lawfully may be
19		submitted to the electors, all in accordance with the Election
20		Code.
21		For all regular elections held on or after August 23, 2011
22		(the effective date of Public Act 97-542), the election
23		authority must submit the question in substantially the
24		following form:
25		Shall a retailers' occupation tax and a service
26		occupation tax (commonly referred to as a "sales tax") be

SB1814 Enrolled - 620 - LRB101 09785 HLH 54886 b
1		imposed in (name of county) at a rate of (insert rate) to
2		be used exclusively for school facility purposes?
3		The election authority must record the votes as "Yes" or "No".
4		If a majority of the electors voting on the question vote
5		in the affirmative, then the tax shall be imposed at the rate
6		set forth in the question.
7		For the purposes of this subsection (c), "enrollment" means
8		the head count of the students residing in the county on the
9		last school day of September of each year, which must be
10		reported on the Illinois State Board of Education Public School
11		Fall Enrollment/Housing Report.
12		(d) Except as otherwise provided, the The Department shall
13		immediately pay over to the State Treasurer, ex officio, as
14		trustee, all taxes and penalties collected under this Section
15		to be deposited into the School Facility Occupation Tax Fund,
16		which shall be an unappropriated trust fund held outside the
17		State treasury. Taxes and penalties collected on aviation fuel
18		sold on or after December 1, 2019, shall be immediately paid
19		over by the Department to the State Treasurer, ex officio, as
20		trustee, for deposit into the Local Government Aviation Trust
21		Fund. The Department shall only pay moneys into the Local
22		Government Aviation Trust Fund under this Act for so long as
23		the revenue use requirements of 49 U.S.C. 47107(b) and 49
24		U.S.C. 47133 are binding on the county.
25		On or before the 25th day of each calendar month, the
26		Department shall prepare and certify to the Comptroller the

SB1814 Enrolled - 621 - LRB101 09785 HLH 54886 b
1		disbursement of stated sums of money to the regional
2		superintendents of schools in counties from which retailers or
3		servicemen have paid taxes or penalties to the Department
4		during the second preceding calendar month. The amount to be
5		paid to each regional superintendent of schools and disbursed
6		to him or her in accordance with Section 3-14.31 of the School
7		Code, is equal to the amount (not including credit memoranda
8		and not including taxes and penalties collected on aviation
9		fuel sold on or after December 1, 2019) collected from the
10		county under this Section during the second preceding calendar
11		month by the Department, (i) less 2% of that amount (except the
12		amount collected on aviation fuel sold on or after December 1,
13		2019), which shall be deposited into the Tax Compliance and
14		Administration Fund and shall be used by the Department,
15		subject to appropriation, to cover the costs of the Department
16		in administering and enforcing the provisions of this Section,
17		on behalf of the county, (ii) plus an amount that the
18		Department determines is necessary to offset any amounts that
19		were erroneously paid to a different taxing body; (iii) less an
20		amount equal to the amount of refunds made during the second
21		preceding calendar month by the Department on behalf of the
22		county; and (iv) less any amount that the Department determines
23		is necessary to offset any amounts that were payable to a
24		different taxing body but were erroneously paid to the county.
25		When certifying the amount of a monthly disbursement to a
26		regional superintendent of schools under this Section, the

SB1814 Enrolled - 622 - LRB101 09785 HLH 54886 b
1		Department shall increase or decrease the amounts by an amount
2		necessary to offset any miscalculation of previous
3		disbursements within the previous 6 months from the time a
4		miscalculation is discovered.
5		Within 10 days after receipt by the Comptroller from the
6		Department of the disbursement certification to the regional
7		superintendents of the schools provided for in this Section,
8		the Comptroller shall cause the orders to be drawn for the
9		respective amounts in accordance with directions contained in
10		the certification.
11		If the Department determines that a refund should be made
12		under this Section to a claimant instead of issuing a credit
13		memorandum, then the Department shall notify the Comptroller,
14		who shall cause the order to be drawn for the amount specified
15		and to the person named in the notification from the
16		Department. The refund shall be paid by the Treasurer out of
17		the School Facility Occupation Tax Fund.
18		(e) For the purposes of determining the local governmental
19		unit whose tax is applicable, a retail sale by a producer of
20		coal or another mineral mined in Illinois is a sale at retail
21		at the place where the coal or other mineral mined in Illinois
22		is extracted from the earth. This subsection does not apply to
23		coal or another mineral when it is delivered or shipped by the
24		seller to the purchaser at a point outside Illinois so that the
25		sale is exempt under the United States Constitution as a sale
26		in interstate or foreign commerce.

SB1814 Enrolled - 623 - LRB101 09785 HLH 54886 b
1		(f) Nothing in this Section may be construed to authorize a
2		tax to be imposed upon the privilege of engaging in any
3		business that under the Constitution of the United States may
4		not be made the subject of taxation by this State.
5		(g) If a county board imposes a tax under this Section
6		pursuant to a referendum held before August 23, 2011 (the
7		effective date of Public Act 97-542) at a rate below the rate
8		set forth in the question approved by a majority of electors of
9		that county voting on the question as provided in subsection
10		(c), then the county board may, by ordinance, increase the rate
11		of the tax up to the rate set forth in the question approved by
12		a majority of electors of that county voting on the question as
13		provided in subsection (c). If a county board imposes a tax
14		under this Section pursuant to a referendum held before August
15		23, 2011 (the effective date of Public Act 97-542), then the
16		board may, by ordinance, discontinue or reduce the rate of the
17		tax. If a tax is imposed under this Section pursuant to a
18		referendum held on or after August 23, 2011 (the effective date
19		of Public Act 97-542), then the county board may reduce or
20		discontinue the tax, but only in accordance with subsection
21		(h-5) of this Section. If, however, a school board issues bonds
22		that are secured by the proceeds of the tax under this Section,
23		then the county board may not reduce the tax rate or
24		discontinue the tax if that rate reduction or discontinuance
25		would adversely affect the school board's ability to pay the
26		principal and interest on those bonds as they become due or

SB1814 Enrolled - 624 - LRB101 09785 HLH 54886 b
1		necessitate the extension of additional property taxes to pay
2		the principal and interest on those bonds. If the county board
3		reduces the tax rate or discontinues the tax, then a referendum
4		must be held in accordance with subsection (c) of this Section
5		in order to increase the rate of the tax or to reimpose the
6		discontinued tax.
7		Until January 1, 2014, the results of any election that
8		imposes, reduces, or discontinues a tax under this Section must
9		be certified by the election authority, and any ordinance that
10		increases or lowers the rate or discontinues the tax must be
11		certified by the county clerk and, in each case, filed with the
12		Illinois Department of Revenue either (i) on or before the
13		first day of April, whereupon the Department shall proceed to
14		administer and enforce the tax or change in the rate as of the
15		first day of July next following the filing; or (ii) on or
16		before the first day of October, whereupon the Department shall
17		proceed to administer and enforce the tax or change in the rate
18		as of the first day of January next following the filing.
19		Beginning January 1, 2014, the results of any election that
20		imposes, reduces, or discontinues a tax under this Section must
21		be certified by the election authority, and any ordinance that
22		increases or lowers the rate or discontinues the tax must be
23		certified by the county clerk and, in each case, filed with the
24		Illinois Department of Revenue either (i) on or before the
25		first day of May, whereupon the Department shall proceed to
26		administer and enforce the tax or change in the rate as of the

SB1814 Enrolled - 625 - LRB101 09785 HLH 54886 b
1		first day of July next following the filing; or (ii) on or
2		before the first day of October, whereupon the Department shall
3		proceed to administer and enforce the tax or change in the rate
4		as of the first day of January next following the filing.
5		(h) For purposes of this Section, "school facility
6		purposes" means (i) the acquisition, development,
7		construction, reconstruction, rehabilitation, improvement,
8		financing, architectural planning, and installation of capital
9		facilities consisting of buildings, structures, and durable
10		equipment and for the acquisition and improvement of real
11		property and interest in real property required, or expected to
12		be required, in connection with the capital facilities and (ii)
13		the payment of bonds or other obligations heretofore or
14		hereafter issued, including bonds or other obligations
15		heretofore or hereafter issued to refund or to continue to
16		refund bonds or other obligations issued, for school facility
17		purposes, provided that the taxes levied to pay those bonds are
18		abated by the amount of the taxes imposed under this Section
19		that are used to pay those bonds. "School-facility purposes"
20		also includes fire prevention, safety, energy conservation,
21		accessibility, school security, and specified repair purposes
22		set forth under Section 17-2.11 of the School Code.
23		(h-5) A county board in a county where a tax has been
24		imposed under this Section pursuant to a referendum held on or
25		after August 23, 2011 (the effective date of Public Act 97-542)
26		may, by ordinance or resolution, submit to the voters of the

SB1814 Enrolled - 626 - LRB101 09785 HLH 54886 b
1		county the question of reducing or discontinuing the tax. In
2		the ordinance or resolution, the county board shall certify the
3		question to the proper election authority in accordance with
4		the Election Code. The election authority must submit the
5		question in substantially the following form:
6		Shall the school facility retailers' occupation tax
7		and service occupation tax (commonly referred to as the
8		"school facility sales tax") currently imposed in (name of
9		county) at a rate of (insert rate) be (reduced to (insert
10		rate))(discontinued)?
11		If a majority of the electors voting on the question vote in
12		the affirmative, then, subject to the provisions of subsection
13		(g) of this Section, the tax shall be reduced or discontinued
14		as set forth in the question.
15		(i) This Section does not apply to Cook County.
16		(j) This Section may be cited as the County School Facility
17		Occupation Tax Law.
18		(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15;
19		99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
20		(55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
21		Sec. 5-1007. Home Rule County Service Occupation Tax Law.
22		The corporate authorities of a home rule county may impose a
23		tax upon all persons engaged, in such county, in the business
24		of making sales of service at the same rate of tax imposed
25		pursuant to Section 5-1006 of the selling price of all tangible

SB1814 Enrolled - 627 - LRB101 09785 HLH 54886 b
1		personal property transferred by such servicemen either in the
2		form of tangible personal property or in the form of real
3		estate as an incident to a sale of service. If imposed, such
4		tax shall only be imposed in 1/4% increments. On and after
5		September 1, 1991, this additional tax may not be imposed on
6		tangible personal property taxed at the 1% rate under the
7		Service Occupation Tax Act. Beginning December 1, 2019, this
8		tax is not imposed on sales of aviation fuel unless the tax
9		revenue is expended for airport-related purposes. If the county
10		does not have an airport-related purpose to which it dedicates
11		aviation fuel tax revenue, then aviation fuel is excluded from
12		the tax. The county must comply with the certification
13		requirements for airport-related purposes under Section
14		5-1184. For purposes of this Act, "airport-related purposes"
15		has the meaning ascribed in Section 6z-20.2 of the State
16		Finance Act. This exclusion for aviation fuel only applies for
17		so long as the revenue use requirements of 49 U.S.C. 47107(b)
18		and 49 U.S.C. 47133 are binding on the county. The changes made
19		to this Section by this amendatory Act of the 101st General
20		Assembly are a denial and limitation of home rule powers and
21		functions under subsection (g) of Section 6 of Article VII of
22		the Illinois Constitution. The tax imposed by a home rule
23		county pursuant to this Section and all civil penalties that
24		may be assessed as an incident thereof shall be collected and
25		enforced by the State Department of Revenue. The certificate of
26		registration which is issued by the Department to a retailer

SB1814 Enrolled - 628 - LRB101 09785 HLH 54886 b
1		under the Retailers' Occupation Tax Act or under the Service
2		Occupation Tax Act shall permit such registrant to engage in a
3		business which is taxable under any ordinance or resolution
4		enacted pursuant to this Section without registering
5		separately with the Department under such ordinance or
6		resolution or under this Section. The Department shall have
7		full power to administer and enforce this Section; to collect
8		all taxes and penalties due hereunder; to dispose of taxes and
9		penalties so collected in the manner hereinafter provided; and
10		to determine all rights to credit memoranda arising on account
11		of the erroneous payment of tax or penalty hereunder. In the
12		administration of, and compliance with, this Section the
13		Department and persons who are subject to this Section shall
14		have the same rights, remedies, privileges, immunities, powers
15		and duties, and be subject to the same conditions,
16		restrictions, limitations, penalties and definitions of terms,
17		and employ the same modes of procedure, as are prescribed in
18		Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
19		provisions therein other than the State rate of tax), 4 (except
20		that the reference to the State shall be to the taxing county),
21		5, 7, 8 (except that the jurisdiction to which the tax shall be
22		a debt to the extent indicated in that Section 8 shall be the
23		taxing county), 9 (except as to the disposition of taxes and
24		penalties collected, and except that the returned merchandise
25		credit for this county tax may not be taken against any State
26		tax, and except that the retailer's discount is not allowed for

SB1814 Enrolled - 629 - LRB101 09785 HLH 54886 b
1		taxes paid on aviation fuel that are deposited into the Local
2		Government Aviation Trust Fund), 10, 11, 12 (except the
3		reference therein to Section 2b of the Retailers' Occupation
4		Tax Act), 13 (except that any reference to the State shall mean
5		the taxing county), the first paragraph of Section 15, 16, 17,
6		18, 19 and 20 of the Service Occupation Tax Act and Section 3-7
7		of the Uniform Penalty and Interest Act, as fully as if those
8		provisions were set forth herein.
9		No tax may be imposed by a home rule county pursuant to
10		this Section unless such county also imposes a tax at the same
11		rate pursuant to Section 5-1006.
12		Persons subject to any tax imposed pursuant to the
13		authority granted in this Section may reimburse themselves for
14		their serviceman's tax liability hereunder by separately
15		stating such tax as an additional charge, which charge may be
16		stated in combination, in a single amount, with State tax which
17		servicemen are authorized to collect under the Service Use Tax
18		Act, pursuant to such bracket schedules as the Department may
19		prescribe.
20		Whenever the Department determines that a refund should be
21		made under this Section to a claimant instead of issuing credit
22		memorandum, the Department shall notify the State Comptroller,
23		who shall cause the order to be drawn for the amount specified,
24		and to the person named, in such notification from the
25		Department. Such refund shall be paid by the State Treasurer
26		out of the home rule county retailers' occupation tax fund.

SB1814 Enrolled - 630 - LRB101 09785 HLH 54886 b
1		Except as otherwise provided in this paragraph, the The
2		Department shall forthwith pay over to the State Treasurer, ex
3		officio ex-officio, as trustee, all taxes and penalties
4		collected hereunder for deposit into the Home Rule County
5		Retailers' Occupation Tax Fund. Taxes and penalties collected
6		on aviation fuel sold on or after December 1, 2019, shall be
7		immediately paid over by the Department to the State Treasurer,
8		ex officio, as trustee, for deposit into the Local Government
9		Aviation Trust Fund. The Department shall only pay moneys into
10		the Local Government Aviation Trust Fund under this Act for so
11		long as the revenue use requirements of 49 U.S.C. 47107(b) and
12		49 U.S.C. 47133 are binding on the county.
13		As soon as possible after the first day of each month,
14		beginning January 1, 2011, upon certification of the Department
15		of Revenue, the Comptroller shall order transferred, and the
16		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
17		local sales tax increment, as defined in the Innovation
18		Development and Economy Act, collected under this Section
19		during the second preceding calendar month for sales within a
20		STAR bond district.
21		After the monthly transfer to the STAR Bonds Revenue Fund,
22		on or before the 25th day of each calendar month, the
23		Department shall prepare and certify to the Comptroller the
24		disbursement of stated sums of money to named counties, the
25		counties to be those from which suppliers and servicemen have
26		paid taxes or penalties hereunder to the Department during the

SB1814 Enrolled - 631 - LRB101 09785 HLH 54886 b
1		second preceding calendar month. The amount to be paid to each
2		county shall be the amount (not including credit memoranda and
3		not including taxes and penalties collected on aviation fuel
4		sold on or after December 1, 2019) collected hereunder during
5		the second preceding calendar month by the Department, and not
6		including an amount equal to the amount of refunds made during
7		the second preceding calendar month by the Department on behalf
8		of such county, and not including any amounts that are
9		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
10		remainder, which the Department shall transfer into the Tax
11		Compliance and Administration Fund. The Department, at the time
12		of each monthly disbursement to the counties, shall prepare and
13		certify to the State Comptroller the amount to be transferred
14		into the Tax Compliance and Administration Fund under this
15		Section. Within 10 days after receipt, by the Comptroller, of
16		the disbursement certification to the counties and the Tax
17		Compliance and Administration Fund provided for in this Section
18		to be given to the Comptroller by the Department, the
19		Comptroller shall cause the orders to be drawn for the
20		respective amounts in accordance with the directions contained
21		in such certification.
22		In addition to the disbursement required by the preceding
23		paragraph, an allocation shall be made in each year to each
24		county which received more than $500,000 in disbursements under
25		the preceding paragraph in the preceding calendar year. The
26		allocation shall be in an amount equal to the average monthly

SB1814 Enrolled - 632 - LRB101 09785 HLH 54886 b
1		distribution made to each such county under the preceding
2		paragraph during the preceding calendar year (excluding the 2
3		months of highest receipts). The distribution made in March of
4		each year subsequent to the year in which an allocation was
5		made pursuant to this paragraph and the preceding paragraph
6		shall be reduced by the amount allocated and disbursed under
7		this paragraph in the preceding calendar year. The Department
8		shall prepare and certify to the Comptroller for disbursement
9		the allocations made in accordance with this paragraph.
10		Nothing in this Section shall be construed to authorize a
11		county to impose a tax upon the privilege of engaging in any
12		business which under the Constitution of the United States may
13		not be made the subject of taxation by this State.
14		An ordinance or resolution imposing or discontinuing a tax
15		hereunder or effecting a change in the rate thereof shall be
16		adopted and a certified copy thereof filed with the Department
17		on or before the first day of June, whereupon the Department
18		shall proceed to administer and enforce this Section as of the
19		first day of September next following such adoption and filing.
20		Beginning January 1, 1992, an ordinance or resolution imposing
21		or discontinuing the tax hereunder or effecting a change in the
22		rate thereof shall be adopted and a certified copy thereof
23		filed with the Department on or before the first day of July,
24		whereupon the Department shall proceed to administer and
25		enforce this Section as of the first day of October next
26		following such adoption and filing. Beginning January 1, 1993,

SB1814 Enrolled - 633 - LRB101 09785 HLH 54886 b
1		an ordinance or resolution imposing or discontinuing the tax
2		hereunder or effecting a change in the rate thereof shall be
3		adopted and a certified copy thereof filed with the Department
4		on or before the first day of October, whereupon the Department
5		shall proceed to administer and enforce this Section as of the
6		first day of January next following such adoption and filing.
7		Beginning April 1, 1998, an ordinance or resolution imposing or
8		discontinuing the tax hereunder or effecting a change in the
9		rate thereof shall either (i) be adopted and a certified copy
10		thereof filed with the Department on or before the first day of
11		April, whereupon the Department shall proceed to administer and
12		enforce this Section as of the first day of July next following
13		the adoption and filing; or (ii) be adopted and a certified
14		copy thereof filed with the Department on or before the first
15		day of October, whereupon the Department shall proceed to
16		administer and enforce this Section as of the first day of
17		January next following the adoption and filing.
18		This Section shall be known and may be cited as the Home
19		Rule County Service Occupation Tax Law.
20		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
21		100-1171, eff. 1-4-19; revised 1-9-19.)
22		(55 ILCS 5/5-1008.5)
23		Sec. 5-1008.5. Use and occupation taxes.
24		(a) The Rock Island County Board may adopt a resolution
25		that authorizes a referendum on the question of whether the

SB1814 Enrolled - 634 - LRB101 09785 HLH 54886 b
1		county shall be authorized to impose a retailers' occupation
2		tax, a service occupation tax, and a use tax at a rate of 1/4 of
3		1% on behalf of the economic development activities of Rock
4		Island County and communities located within the county. The
5		county board shall certify the question to the proper election
6		authorities who shall submit the question to the voters of the
7		county at the next regularly scheduled election in accordance
8		with the general election law. The question shall be in
9		substantially the following form:
10		Shall Rock Island County be authorized to impose a
11		retailers' occupation tax, a service occupation tax, and a
12		use tax at the rate of 1/4 of 1% for the sole purpose of
13		economic development activities, including creation and
14		retention of job opportunities, support of affordable
15		housing opportunities, and enhancement of quality of life
16		improvements?
17		Votes shall be recorded as "yes" or "no". If a majority of
18		all votes cast on the proposition are in favor of the
19		proposition, the county is authorized to impose the tax.
20		(b) The county shall impose the retailers' occupation tax
21		upon all persons engaged in the business of selling tangible
22		personal property at retail in the county, at the rate approved
23		by referendum, on the gross receipts from the sales made in the
24		course of those businesses within the county. This additional
25		tax may not be imposed on tangible personal property taxed at
26		the 1% rate under the Retailers' Occupation Tax Act. Beginning

SB1814 Enrolled - 635 - LRB101 09785 HLH 54886 b
1		December 1, 2019, this tax is not imposed on sales of aviation
2		fuel unless the tax revenue is expended for airport-related
3		purposes. If the county does not have an airport-related
4		purpose to which it dedicates aviation fuel tax revenue, then
5		aviation fuel is excluded from the tax. The county must comply
6		with the certification requirements for airport-related
7		purposes under Section 5-1184. For purposes of this Act,
8		"airport-related purposes" has the meaning ascribed in Section
9		6z-20.2 of the State Finance Act. This exclusion for aviation
10		fuel only applies for so long as the revenue use requirements
11		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
12		county. The tax imposed under this Section and all civil
13		penalties that may be assessed as an incident of the tax shall
14		be collected and enforced by the Department of Revenue. The
15		Department has full power to administer and enforce this
16		Section; to collect all taxes and penalties so collected in the
17		manner provided in this Section; and to determine all rights to
18		credit memoranda arising on account of the erroneous payment of
19		tax or penalty under this Section. In the administration of,
20		and compliance with, this Section, the Department and persons
21		who are subject to this Section shall (i) have the same rights,
22		remedies, privileges, immunities, powers and duties, (ii) be
23		subject to the same conditions, restrictions, limitations,
24		penalties, exclusions, exemptions, and definitions of terms,
25		and (iii) employ the same modes of procedure as are prescribed
26		in Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2,

SB1814 Enrolled - 636 - LRB101 09785 HLH 54886 b
1		2-5, 2-5.5, 2-10 (in respect to all provisions other than the
2		State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except as
3		to the disposition of taxes and penalties collected and
4		provisions related to quarter monthly payments , and except
5		that the retailer's discount is not allowed for taxes paid on
6		aviation fuel that are deposited into the Local Government
7		Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
8		5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
9		Retailers' Occupation Tax Act and Section 3-7 of the Uniform
10		Penalty and Interest Act, as fully as if those provisions were
11		set forth in this subsection.
12		Persons subject to any tax imposed under this subsection
13		may reimburse themselves for their seller's tax liability by
14		separately stating the tax as an additional charge, which
15		charge may be stated in combination, in a single amount, with
16		State taxes that sellers are required to collect, in accordance
17		with bracket schedules prescribed by the Department.
18		Whenever the Department determines that a refund should be
19		made under this subsection to a claimant instead of issuing a
20		credit memorandum, the Department shall notify the State
21		Comptroller, who shall cause the warrant to be drawn for the
22		amount specified, and to the person named, in the notification
23		from the Department. The refund shall be paid by the State
24		Treasurer out of the tax fund referenced under paragraph (g) of
25		this Section.
26		If a tax is imposed under this subsection (b), a tax shall

SB1814 Enrolled - 637 - LRB101 09785 HLH 54886 b
1		also be imposed at the same rate under subsections (c) and (d)
2		of this Section.
3		For the purpose of determining whether a tax authorized
4		under this Section is applicable, a retail sale, by a producer
5		of coal or another mineral mined in Illinois, is a sale at
6		retail at the place where the coal or other mineral mined in
7		Illinois is extracted from the earth. This paragraph does not
8		apply to coal or another mineral when it is delivered or
9		shipped by the seller to the purchaser at a point outside
10		Illinois so that the sale is exempt under the federal
11		Constitution as a sale in interstate or foreign commerce.
12		Nothing in this Section shall be construed to authorize the
13		county to impose a tax upon the privilege of engaging in any
14		business that under the Constitution of the United States may
15		not be made the subject of taxation by this State.
16		(c) If a tax has been imposed under subsection (b), a
17		service occupation tax shall also be imposed at the same rate
18		upon all persons engaged, in the county, in the business of
19		making sales of service, who, as an incident to making those
20		sales of service, transfer tangible personal property within
21		the county as an incident to a sale of service. This additional
22		tax may not be imposed on tangible personal property taxed at
23		the 1% rate under the Service Occupation Tax Act. Beginning
24		December 1, 2019, this tax is not imposed on sales of aviation
25		fuel unless the tax revenue is expended for airport-related
26		purposes. If the county does not have an airport-related

SB1814 Enrolled - 638 - LRB101 09785 HLH 54886 b
1		purpose to which it dedicates aviation fuel tax revenue, then
2		aviation fuel is excluded from the tax. The county must comply
3		with the certification requirements for airport-related
4		purposes under Section 5-1184. For purposes of this Act,
5		"airport-related purposes" has the meaning ascribed in Section
6		6z-20.2 of the State Finance Act. This exclusion for aviation
7		fuel only applies for so long as the revenue use requirements
8		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
9		county. The tax imposed under this subsection and all civil
10		penalties that may be assessed as an incident of the tax shall
11		be collected and enforced by the Department of Revenue. The
12		Department has full power to administer and enforce this
13		paragraph; to collect all taxes and penalties due under this
14		Section; to dispose of taxes and penalties so collected in the
15		manner provided in this Section; and to determine all rights to
16		credit memoranda arising on account of the erroneous payment of
17		tax or penalty under this Section. In the administration of,
18		and compliance with this paragraph, the Department and persons
19		who are subject to this paragraph shall (i) have the same
20		rights, remedies, privileges, immunities, powers, and duties,
21		(ii) be subject to the same conditions, restrictions,
22		limitations, penalties, exclusions, exemptions, and
23		definitions of terms, and (iii) employ the same modes of
24		procedure as are prescribed in Sections 2 (except that the
25		reference to State in the definition of supplier maintaining a
26		place of business in this State shall mean the county), 2a, 2b,

SB1814 Enrolled - 639 - LRB101 09785 HLH 54886 b
1		3 through 3-55 (in respect to all provisions other than the
2		State rate of tax), 4 (except that the reference to the State
3		shall be to the county), 5, 7, 8 (except that the jurisdiction
4		to which the tax shall be a debt to the extent indicated in
5		that Section 8 shall be the county), 9 (except as to the
6		disposition of taxes and penalties collected, and except that
7		the returned merchandise credit for this tax may not be taken
8		against any State tax, and except that the retailer's discount
9		is not allowed for taxes paid on aviation fuel that are
10		deposited into the Local Government Aviation Trust Fund), 11,
11		12 (except the reference to Section 2b of the Retailers'
12		Occupation Tax Act), 13 (except that any reference to the State
13		shall mean the county), 15, 16, 17, 18, 19 and 20 of the
14		Service Occupation Tax Act and Section 3-7 of the Uniform
15		Penalty and Interest Act, as fully as if those provisions were
16		set forth in this subsection.
17		Persons subject to any tax imposed under the authority
18		granted in this subsection may reimburse themselves for their
19		serviceman's tax liability by separately stating the tax as an
20		additional charge, which charge may be stated in combination,
21		in a single amount, with State tax that servicemen are
22		authorized to collect under the Service Use Tax Act, in
23		accordance with bracket schedules prescribed by the
24		Department.
25		Whenever the Department determines that a refund should be
26		made under this subsection to a claimant instead of issuing a

SB1814 Enrolled - 640 - LRB101 09785 HLH 54886 b
1		credit memorandum, the Department shall notify the State
2		Comptroller, who shall cause the warrant to be drawn for the
3		amount specified, and to the person named, in the notification
4		from the Department. The refund shall be paid by the State
5		Treasurer out of the tax fund referenced under paragraph (g) of
6		this Section.
7		Nothing in this paragraph shall be construed to authorize
8		the county to impose a tax upon the privilege of engaging in
9		any business that under the Constitution of the United States
10		may not be made the subject of taxation by the State.
11		(d) If a tax has been imposed under subsection (b), a use
12		tax shall also be imposed at the same rate upon the privilege
13		of using, in the county, any item of tangible personal property
14		that is purchased outside the county at retail from a retailer,
15		and that is titled or registered at a location within the
16		county with an agency of this State's government. "Selling
17		price" is defined as in the Use Tax Act. The tax shall be
18		collected from persons whose Illinois address for titling or
19		registration purposes is given as being in the county. The tax
20		shall be collected by the Department of Revenue for the county.
21		The tax must be paid to the State, or an exemption
22		determination must be obtained from the Department of Revenue,
23		before the title or certificate of registration for the
24		property may be issued. The tax or proof of exemption may be
25		transmitted to the Department by way of the State agency with
26		which, or the State officer with whom, the tangible personal

SB1814 Enrolled - 641 - LRB101 09785 HLH 54886 b
1		property must be titled or registered if the Department and the
2		State agency or State officer determine that this procedure
3		will expedite the processing of applications for title or
4		registration.
5		The Department has full power to administer and enforce
6		this paragraph; to collect all taxes, penalties, and interest
7		due under this Section; to dispose of taxes, penalties, and
8		interest so collected in the manner provided in this Section;
9		and to determine all rights to credit memoranda or refunds
10		arising on account of the erroneous payment of tax, penalty, or
11		interest under this Section. In the administration of, and
12		compliance with, this subsection, the Department and persons
13		who are subject to this paragraph shall (i) have the same
14		rights, remedies, privileges, immunities, powers, and duties,
15		(ii) be subject to the same conditions, restrictions,
16		limitations, penalties, exclusions, exemptions, and
17		definitions of terms, and (iii) employ the same modes of
18		procedure as are prescribed in Sections 2 (except the
19		definition of "retailer maintaining a place of business in this
20		State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6,
21		7, 8 (except that the jurisdiction to which the tax shall be a
22		debt to the extent indicated in that Section 8 shall be the
23		county), 9 (except provisions relating to quarter monthly
24		payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22
25		of the Use Tax Act and Section 3-7 of the Uniform Penalty and
26		Interest Act, that are not inconsistent with this paragraph, as

SB1814 Enrolled - 642 - LRB101 09785 HLH 54886 b
1		fully as if those provisions were set forth in this subsection.
2		Whenever the Department determines that a refund should be
3		made under this subsection to a claimant instead of issuing a
4		credit memorandum, the Department shall notify the State
5		Comptroller, who shall cause the order to be drawn for the
6		amount specified, and to the person named, in the notification
7		from the Department. The refund shall be paid by the State
8		Treasurer out of the tax fund referenced under paragraph (g) of
9		this Section.
10		(e) A certificate of registration issued by the State
11		Department of Revenue to a retailer under the Retailers'
12		Occupation Tax Act or under the Service Occupation Tax Act
13		shall permit the registrant to engage in a business that is
14		taxed under the tax imposed under paragraphs (b), (c), or (d)
15		of this Section and no additional registration shall be
16		required. A certificate issued under the Use Tax Act or the
17		Service Use Tax Act shall be applicable with regard to any tax
18		imposed under paragraph (c) of this Section.
19		(f) The results of any election authorizing a proposition
20		to impose a tax under this Section or effecting a change in the
21		rate of tax shall be certified by the proper election
22		authorities and filed with the Illinois Department on or before
23		the first day of October. In addition, an ordinance imposing,
24		discontinuing, or effecting a change in the rate of tax under
25		this Section shall be adopted and a certified copy of the
26		ordinance filed with the Department on or before the first day

SB1814 Enrolled - 643 - LRB101 09785 HLH 54886 b
1		of October. After proper receipt of the certifications, the
2		Department shall proceed to administer and enforce this Section
3		as of the first day of January next following the adoption and
4		filing.
5		(g) Except as otherwise provided in paragraph (g-2), the
6		The Department of Revenue shall, upon collecting any taxes and
7		penalties as provided in this Section, pay the taxes and
8		penalties over to the State Treasurer as trustee for the
9		county. The taxes and penalties shall be held in a trust fund
10		outside the State Treasury. On or before the 25th day of each
11		calendar month, the Department of Revenue shall prepare and
12		certify to the Comptroller of the State of Illinois the amount
13		to be paid to the county, which shall be the balance in the
14		fund, less any amount determined by the Department to be
15		necessary for the payment of refunds. Within 10 days after
16		receipt by the Comptroller of the certification of the amount
17		to be paid to the county, the Comptroller shall cause an order
18		to be drawn for payment for the amount in accordance with the
19		directions contained in the certification. Amounts received
20		from the tax imposed under this Section shall be used only for
21		the economic development activities of the county and
22		communities located within the county.
23		(g-2) Taxes and penalties collected on aviation fuel sold
24		on or after December 1, 2019, shall be immediately paid over by
25		the Department to the State Treasurer, ex officio, as trustee,
26		for deposit into the Local Government Aviation Trust Fund. The

SB1814 Enrolled - 644 - LRB101 09785 HLH 54886 b
1		Department shall only pay moneys into the Local Government
2		Aviation Trust Fund under this Act for so long as the revenue
3		use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4		binding on the county.
5		(h) When certifying the amount of a monthly disbursement to
6		the county under this Section, the Department shall increase or
7		decrease the amounts by an amount necessary to offset any
8		miscalculation of previous disbursements. The offset amount
9		shall be the amount erroneously disbursed within the previous 6
10		months from the time a miscalculation is discovered.
11		(i) This Section may be cited as the Rock Island County Use
12		and Occupation Tax Law.
13		(Source: P.A. 100-1171, eff. 1-4-19.)
14		(55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
15		Sec. 5-1009. Limitation on home rule powers. Except as
16		provided in Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on
17		and after September 1, 1990, no home rule county has the
18		authority to impose, pursuant to its home rule authority, a
19		retailer's occupation tax, service occupation tax, use tax,
20		sales tax or other tax on the use, sale or purchase of tangible
21		personal property based on the gross receipts from such sales
22		or the selling or purchase price of said tangible personal
23		property. Notwithstanding the foregoing, this Section does not
24		preempt any home rule imposed tax such as the following: (1) a
25		tax on alcoholic beverages, whether based on gross receipts,

SB1814 Enrolled - 645 - LRB101 09785 HLH 54886 b
1		volume sold or any other measurement; (2) a tax based on the
2		number of units of cigarettes or tobacco products; (3) a tax,
3		however measured, based on the use of a hotel or motel room or
4		similar facility; (4) a tax, however measured, on the sale or
5		transfer of real property; (5) a tax, however measured, on
6		lease receipts; (6) a tax on food prepared for immediate
7		consumption and on alcoholic beverages sold by a business which
8		provides for on premise consumption of said food or alcoholic
9		beverages; or (7) other taxes not based on the selling or
10		purchase price or gross receipts from the use, sale or purchase
11		of tangible personal property. This Section does not preempt a
12		home rule county from imposing a tax, however measured, on the
13		use, for consideration, of a parking lot, garage, or other
14		parking facility.
15		On and after December 1, 2019, no home rule county has the
16		authority to impose, pursuant to its home rule authority, a
17		tax, however measured, on sales of aviation fuel, as defined in
18		Section 3 of the Retailers' Occupation Tax Act, unless the tax
19		revenue is expended for airport-related purposes. For purposes
20		of this Section, "airport-related purposes" has the meaning
21		ascribed in Section 6z-20.2 of the State Finance Act. Aviation
22		fuel shall be excluded from tax only for so long as the revenue
23		use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are
24		binding on the county.
25		This Section is a limitation, pursuant to subsection (g) of
26		Section 6 of Article VII of the Illinois Constitution, on the

SB1814 Enrolled - 646 - LRB101 09785 HLH 54886 b
1		power of home rule units to tax. The changes made to this
2		Section by this amendatory Act of the 101st General Assembly
3		are a denial and limitation of home rule powers and functions
4		under subsection (g) of Section 6 of Article VII of the
5		Illinois Constitution.
6		(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
7		(55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
8		Sec. 5-1035.1. County Motor Fuel Tax Law. The county board
9		of the counties of DuPage, Kane and McHenry may, by an
10		ordinance or resolution adopted by an affirmative vote of a
11		majority of the members elected or appointed to the county
12		board, impose a tax upon all persons engaged in the county in
13		the business of selling motor fuel, as now or hereafter defined
14		in the Motor Fuel Tax Law, at retail for the operation of motor
15		vehicles upon public highways or for the operation of
16		recreational watercraft upon waterways. The collection of a tax
17		under this Section based on gallonage of gasoline used for the
18		propulsion of any aircraft is prohibited, and the collection of
19		a tax based on gallonage of special fuel used for the
20		propulsion of any aircraft is prohibited on and after December
21		1, 2019. Kane County may exempt diesel fuel from the tax
22		imposed pursuant to this Section. The tax may be imposed, in
23		half-cent increments, at a rate not exceeding 4 cents per
24		gallon of motor fuel sold at retail within the county for the
25		purpose of use or consumption and not for the purpose of

SB1814 Enrolled - 647 - LRB101 09785 HLH 54886 b
1		resale. The proceeds from the tax shall be used by the county
2		solely for the purpose of operating, constructing and improving
3		public highways and waterways, and acquiring real property and
4		right-of-ways for public highways and waterways within the
5		county imposing the tax.
6		A tax imposed pursuant to this Section, and all civil
7		penalties that may be assessed as an incident thereof, shall be
8		administered, collected and enforced by the Illinois
9		Department of Revenue in the same manner as the tax imposed
10		under the Retailers' Occupation Tax Act, as now or hereafter
11		amended, insofar as may be practicable; except that in the
12		event of a conflict with the provisions of this Section, this
13		Section shall control. The Department of Revenue shall have
14		full power: to administer and enforce this Section; to collect
15		all taxes and penalties due hereunder; to dispose of taxes and
16		penalties so collected in the manner hereinafter provided; and
17		to determine all rights to credit memoranda arising on account
18		of the erroneous payment of tax or penalty hereunder.
19		Whenever the Department determines that a refund shall be
20		made under this Section to a claimant instead of issuing a
21		credit memorandum, the Department shall notify the State
22		Comptroller, who shall cause the order to be drawn for the
23		amount specified, and to the person named, in the notification
24		from the Department. The refund shall be paid by the State
25		Treasurer out of the County Option Motor Fuel Tax Fund.
26		The Department shall forthwith pay over to the State

SB1814 Enrolled - 648 - LRB101 09785 HLH 54886 b
1		Treasurer, ex-officio, as trustee, all taxes and penalties
2		collected hereunder, which shall be deposited into the County
3		Option Motor Fuel Tax Fund, a special fund in the State
4		Treasury which is hereby created. On or before the 25th day of
5		each calendar month, the Department shall prepare and certify
6		to the State Comptroller the disbursement of stated sums of
7		money to named counties for which taxpayers have paid taxes or
8		penalties hereunder to the Department during the second
9		preceding calendar month. The amount to be paid to each county
10		shall be the amount (not including credit memoranda) collected
11		hereunder from retailers within the county during the second
12		preceding calendar month by the Department, but not including
13		an amount equal to the amount of refunds made during the second
14		preceding calendar month by the Department on behalf of the
15		county; less 2% of the balance, which sum shall be retained by
16		the State Treasurer to cover the costs incurred by the
17		Department in administering and enforcing the provisions of
18		this Section. The Department, at the time of each monthly
19		disbursement to the counties, shall prepare and certify to the
20		Comptroller the amount so retained by the State Treasurer,
21		which shall be transferred into the Tax Compliance and
22		Administration Fund.
23		A county may direct, by ordinance, that all or a portion of
24		the taxes and penalties collected under the County Option Motor
25		Fuel Tax shall be deposited into the Transportation Development
26		Partnership Trust Fund.

SB1814 Enrolled - 649 - LRB101 09785 HLH 54886 b
1		Nothing in this Section shall be construed to authorize a
2		county to impose a tax upon the privilege of engaging in any
3		business which under the Constitution of the United States may
4		not be made the subject of taxation by this State.
5		An ordinance or resolution imposing a tax hereunder or
6		effecting a change in the rate thereof shall be effective on
7		the first day of the second calendar month next following the
8		month in which the ordinance or resolution is adopted and a
9		certified copy thereof is filed with the Department of Revenue,
10		whereupon the Department of Revenue shall proceed to administer
11		and enforce this Section on behalf of the county as of the
12		effective date of the ordinance or resolution. Upon a change in
13		rate of a tax levied hereunder, or upon the discontinuance of
14		the tax, the county board of the county shall, on or not later
15		than 5 days after the effective date of the ordinance or
16		resolution discontinuing the tax or effecting a change in rate,
17		transmit to the Department of Revenue a certified copy of the
18		ordinance or resolution effecting the change or
19		discontinuance.
20		This Section shall be known and may be cited as the County
21		Motor Fuel Tax Law.
22		(Source: P.A. 98-1049, eff. 8-25-14.)
23		(55 ILCS 5/5-1184 new)
24		Sec. 5-1184. Certification for airport-related purposes.
25		On or before September, 1 2019, and on or before each April 1

SB1814 Enrolled - 650 - LRB101 09785 HLH 54886 b
1		and October 1 thereafter, each county must certify to the
2		Illinois Department of Transportation, in the form and manner
3		required by the Department, whether the county has an
4		airport-related purpose, which would allow any Retailers'
5		Occupation Tax and Service Occupation Tax imposed by the county
6		to include tax on aviation fuel. On or before October 1, 2019,
7		and on or before each May 1 and November 1 thereafter, the
8		Department of Transportation shall provide to the Department of
9		Revenue, a list of units of local government which have
10		certified to the Department of Transportation that they have
11		airport-related purposes, which would allow any Retailers'
12		Occupation Tax and Service Occupation Tax imposed by the units
13		of local government to include tax on aviation fuel. All
14		disputes regarding whether or not a unit of local government
15		has an airport-related purpose shall be resolved by the
16		Illinois Department of Transportation.
17		Section 15-45. The Illinois Municipal Code is amended by
18		changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6,
19		8-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and by adding Sections
20		8-11-22 and 11-101-3 as follows:
21		(65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
22		Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
23		Act. The corporate authorities of a home rule municipality may
24		impose a tax upon all persons engaged in the business of

SB1814 Enrolled - 651 - LRB101 09785 HLH 54886 b
1		selling tangible personal property, other than an item of
2		tangible personal property titled or registered with an agency
3		of this State's government, at retail in the municipality on
4		the gross receipts from these sales made in the course of such
5		business. If imposed, the tax shall only be imposed in 1/4%
6		increments. On and after September 1, 1991, this additional tax
7		may not be imposed on tangible personal property taxed at the
8		1% rate under the Retailers' Occupation Tax Act. Beginning
9		December 1, 2019, this tax is not imposed on sales of aviation
10		fuel unless the tax revenue is expended for airport-related
11		purposes. If a municipality does not have an airport-related
12		purpose to which it dedicates aviation fuel tax revenue, then
13		aviation fuel is excluded from the tax. Each municipality must
14		comply with the certification requirements for airport-related
15		purposes under Section 8-11-22. For purposes of this Act,
16		"airport-related purposes" has the meaning ascribed in Section
17		6z-20.2 of the State Finance Act. This exclusion for aviation
18		fuel only applies for so long as the revenue use requirements
19		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
20		municipality. The changes made to this Section by this
21		amendatory Act of the 101st General Assembly are a denial and
22		limitation of home rule powers and functions under subsection
23		(g) of Section 6 of Article VII of the Illinois Constitution.
24		The tax imposed by a home rule municipality under this Section
25		and all civil penalties that may be assessed as an incident of
26		the tax shall be collected and enforced by the State Department

SB1814 Enrolled - 652 - LRB101 09785 HLH 54886 b
1		of Revenue. The certificate of registration that is issued by
2		the Department to a retailer under the Retailers' Occupation
3		Tax Act shall permit the retailer to engage in a business that
4		is taxable under any ordinance or resolution enacted pursuant
5		to this Section without registering separately with the
6		Department under such ordinance or resolution or under this
7		Section. The Department shall have full power to administer and
8		enforce this Section; to collect all taxes and penalties due
9		hereunder; to dispose of taxes and penalties so collected in
10		the manner hereinafter provided; and to determine all rights to
11		credit memoranda arising on account of the erroneous payment of
12		tax or penalty hereunder. In the administration of, and
13		compliance with, this Section the Department and persons who
14		are subject to this Section shall have the same rights,
15		remedies, privileges, immunities, powers and duties, and be
16		subject to the same conditions, restrictions, limitations,
17		penalties and definitions of terms, and employ the same modes
18		of procedure, as are prescribed in Sections 1, 1a, 1d, 1e, 1f,
19		1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
20		provisions therein other than the State rate of tax), 2c, 3
21		(except as to the disposition of taxes and penalties collected,
22		and except that the retailer's discount is not allowed for
23		taxes paid on aviation fuel that are deposited into the Local
24		Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
25		5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12
26		and 13 of the Retailers' Occupation Tax Act and Section 3-7 of

SB1814 Enrolled - 653 - LRB101 09785 HLH 54886 b
1		the Uniform Penalty and Interest Act, as fully as if those
2		provisions were set forth herein.
3		No tax may be imposed by a home rule municipality under
4		this Section unless the municipality also imposes a tax at the
5		same rate under Section 8-11-5 of this Act.
6		Persons subject to any tax imposed under the authority
7		granted in this Section may reimburse themselves for their
8		seller's tax liability hereunder by separately stating that tax
9		as an additional charge, which charge may be stated in
10		combination, in a single amount, with State tax which sellers
11		are required to collect under the Use Tax Act, pursuant to such
12		bracket schedules as the Department may prescribe.
13		Whenever the Department determines that a refund should be
14		made under this Section to a claimant instead of issuing a
15		credit memorandum, the Department shall notify the State
16		Comptroller, who shall cause the order to be drawn for the
17		amount specified and to the person named in the notification
18		from the Department. The refund shall be paid by the State
19		Treasurer out of the home rule municipal retailers' occupation
20		tax fund.
21		Except as otherwise provided in this paragraph, the The
22		Department shall immediately pay over to the State Treasurer,
23		ex officio, as trustee, all taxes and penalties collected
24		hereunder for deposit into the Home Rule Municipal Retailers'
25		Occupation Tax Fund. Taxes and penalties collected on aviation
26		fuel sold on or after December 1, 2019, shall be immediately

SB1814 Enrolled - 654 - LRB101 09785 HLH 54886 b
1		paid over by the Department to the State Treasurer, ex officio,
2		as trustee, for deposit into the Local Government Aviation
3		Trust Fund. The Department shall only pay moneys into the Local
4		Government Aviation Trust Fund under this Act for so long as
5		the revenue use requirements of 49 U.S.C. 47107(b) and 49
6		U.S.C. 47133 are binding on the State.
7		As soon as possible after the first day of each month,
8		beginning January 1, 2011, upon certification of the Department
9		of Revenue, the Comptroller shall order transferred, and the
10		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
11		local sales tax increment, as defined in the Innovation
12		Development and Economy Act, collected under this Section
13		during the second preceding calendar month for sales within a
14		STAR bond district.
15		After the monthly transfer to the STAR Bonds Revenue Fund,
16		on or before the 25th day of each calendar month, the
17		Department shall prepare and certify to the Comptroller the
18		disbursement of stated sums of money to named municipalities,
19		the municipalities to be those from which retailers have paid
20		taxes or penalties hereunder to the Department during the
21		second preceding calendar month. The amount to be paid to each
22		municipality shall be the amount (not including credit
23		memoranda and not including taxes and penalties collected on
24		aviation fuel sold on or after December 1, 2019) collected
25		hereunder during the second preceding calendar month by the
26		Department plus an amount the Department determines is

SB1814 Enrolled - 655 - LRB101 09785 HLH 54886 b
1		necessary to offset any amounts that were erroneously paid to a
2		different taxing body, and not including an amount equal to the
3		amount of refunds made during the second preceding calendar
4		month by the Department on behalf of such municipality, and not
5		including any amount that the Department determines is
6		necessary to offset any amounts that were payable to a
7		different taxing body but were erroneously paid to the
8		municipality, and not including any amounts that are
9		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
10		remainder, which the Department shall transfer into the Tax
11		Compliance and Administration Fund. The Department, at the time
12		of each monthly disbursement to the municipalities, shall
13		prepare and certify to the State Comptroller the amount to be
14		transferred into the Tax Compliance and Administration Fund
15		under this Section. Within 10 days after receipt by the
16		Comptroller of the disbursement certification to the
17		municipalities and the Tax Compliance and Administration Fund
18		provided for in this Section to be given to the Comptroller by
19		the Department, the Comptroller shall cause the orders to be
20		drawn for the respective amounts in accordance with the
21		directions contained in the certification.
22		In addition to the disbursement required by the preceding
23		paragraph and in order to mitigate delays caused by
24		distribution procedures, an allocation shall, if requested, be
25		made within 10 days after January 14, 1991, and in November of
26		1991 and each year thereafter, to each municipality that

SB1814 Enrolled - 656 - LRB101 09785 HLH 54886 b
1		received more than $500,000 during the preceding fiscal year,
2		(July 1 through June 30) whether collected by the municipality
3		or disbursed by the Department as required by this Section.
4		Within 10 days after January 14, 1991, participating
5		municipalities shall notify the Department in writing of their
6		intent to participate. In addition, for the initial
7		distribution, participating municipalities shall certify to
8		the Department the amounts collected by the municipality for
9		each month under its home rule occupation and service
10		occupation tax during the period July 1, 1989 through June 30,
11		1990. The allocation within 10 days after January 14, 1991,
12		shall be in an amount equal to the monthly average of these
13		amounts, excluding the 2 months of highest receipts. The
14		monthly average for the period of July 1, 1990 through June 30,
15		1991 will be determined as follows: the amounts collected by
16		the municipality under its home rule occupation and service
17		occupation tax during the period of July 1, 1990 through
18		September 30, 1990, plus amounts collected by the Department
19		and paid to such municipality through June 30, 1991, excluding
20		the 2 months of highest receipts. The monthly average for each
21		subsequent period of July 1 through June 30 shall be an amount
22		equal to the monthly distribution made to each such
23		municipality under the preceding paragraph during this period,
24		excluding the 2 months of highest receipts. The distribution
25		made in November 1991 and each year thereafter under this
26		paragraph and the preceding paragraph shall be reduced by the

SB1814 Enrolled - 657 - LRB101 09785 HLH 54886 b
1		amount allocated and disbursed under this paragraph in the
2		preceding period of July 1 through June 30. The Department
3		shall prepare and certify to the Comptroller for disbursement
4		the allocations made in accordance with this paragraph.
5		For the purpose of determining the local governmental unit
6		whose tax is applicable, a retail sale by a producer of coal or
7		other mineral mined in Illinois is a sale at retail at the
8		place where the coal or other mineral mined in Illinois is
9		extracted from the earth. This paragraph does not apply to coal
10		or other mineral when it is delivered or shipped by the seller
11		to the purchaser at a point outside Illinois so that the sale
12		is exempt under the United States Constitution as a sale in
13		interstate or foreign commerce.
14		Nothing in this Section shall be construed to authorize a
15		municipality to impose a tax upon the privilege of engaging in
16		any business which under the Constitution of the United States
17		may not be made the subject of taxation by this State.
18		An ordinance or resolution imposing or discontinuing a tax
19		hereunder or effecting a change in the rate thereof shall be
20		adopted and a certified copy thereof filed with the Department
21		on or before the first day of June, whereupon the Department
22		shall proceed to administer and enforce this Section as of the
23		first day of September next following the adoption and filing.
24		Beginning January 1, 1992, an ordinance or resolution imposing
25		or discontinuing the tax hereunder or effecting a change in the
26		rate thereof shall be adopted and a certified copy thereof

SB1814 Enrolled - 658 - LRB101 09785 HLH 54886 b
1		filed with the Department on or before the first day of July,
2		whereupon the Department shall proceed to administer and
3		enforce this Section as of the first day of October next
4		following such adoption and filing. Beginning January 1, 1993,
5		an ordinance or resolution imposing or discontinuing the tax
6		hereunder or effecting a change in the rate thereof shall be
7		adopted and a certified copy thereof filed with the Department
8		on or before the first day of October, whereupon the Department
9		shall proceed to administer and enforce this Section as of the
10		first day of January next following the adoption and filing.
11		However, a municipality located in a county with a population
12		in excess of 3,000,000 that elected to become a home rule unit
13		at the general primary election in 1994 may adopt an ordinance
14		or resolution imposing the tax under this Section and file a
15		certified copy of the ordinance or resolution with the
16		Department on or before July 1, 1994. The Department shall then
17		proceed to administer and enforce this Section as of October 1,
18		1994. Beginning April 1, 1998, an ordinance or resolution
19		imposing or discontinuing the tax hereunder or effecting a
20		change in the rate thereof shall either (i) be adopted and a
21		certified copy thereof filed with the Department on or before
22		the first day of April, whereupon the Department shall proceed
23		to administer and enforce this Section as of the first day of
24		July next following the adoption and filing; or (ii) be adopted
25		and a certified copy thereof filed with the Department on or
26		before the first day of October, whereupon the Department shall

SB1814 Enrolled - 659 - LRB101 09785 HLH 54886 b
1		proceed to administer and enforce this Section as of the first
2		day of January next following the adoption and filing.
3		When certifying the amount of a monthly disbursement to a
4		municipality under this Section, the Department shall increase
5		or decrease the amount by an amount necessary to offset any
6		misallocation of previous disbursements. The offset amount
7		shall be the amount erroneously disbursed within the previous 6
8		months from the time a misallocation is discovered.
9		Any unobligated balance remaining in the Municipal
10		Retailers' Occupation Tax Fund on December 31, 1989, which fund
11		was abolished by Public Act 85-1135, and all receipts of
12		municipal tax as a result of audits of liability periods prior
13		to January 1, 1990, shall be paid into the Local Government Tax
14		Fund for distribution as provided by this Section prior to the
15		enactment of Public Act 85-1135. All receipts of municipal tax
16		as a result of an assessment not arising from an audit, for
17		liability periods prior to January 1, 1990, shall be paid into
18		the Local Government Tax Fund for distribution before July 1,
19		1990, as provided by this Section prior to the enactment of
20		Public Act 85-1135; and on and after July 1, 1990, all such
21		receipts shall be distributed as provided in Section 6z-18 of
22		the State Finance Act.
23		As used in this Section, "municipal" and "municipality"
24		means a city, village or incorporated town, including an
25		incorporated town that has superseded a civil township.
26		This Section shall be known and may be cited as the Home

SB1814 Enrolled - 660 - LRB101 09785 HLH 54886 b
1		Rule Municipal Retailers' Occupation Tax Act.
2		(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
3		100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
4		(65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
5		Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
6		Occupation Tax Act. The corporate authorities of a non-home
7		rule municipality may impose a tax upon all persons engaged in
8		the business of selling tangible personal property, other than
9		on an item of tangible personal property which is titled and
10		registered by an agency of this State's Government, at retail
11		in the municipality for expenditure on public infrastructure or
12		for property tax relief or both as defined in Section 8-11-1.2
13		if approved by referendum as provided in Section 8-11-1.1, of
14		the gross receipts from such sales made in the course of such
15		business. If the tax is approved by referendum on or after July
16		14, 2010 (the effective date of Public Act 96-1057), the
17		corporate authorities of a non-home rule municipality may,
18		until December 31, 2020, use the proceeds of the tax for
19		expenditure on municipal operations, in addition to or in lieu
20		of any expenditure on public infrastructure or for property tax
21		relief. The tax imposed may not be more than 1% and may be
22		imposed only in 1/4% increments. The tax may not be imposed on
23		tangible personal property taxed at the 1% rate under the
24		Retailers' Occupation Tax Act. Beginning December 1, 2019, this
25		tax is not imposed on sales of aviation fuel unless the tax

SB1814 Enrolled - 661 - LRB101 09785 HLH 54886 b
1		revenue is expended for airport-related purposes. If a
2		municipality does not have an airport-related purpose to which
3		it dedicates aviation fuel tax revenue, then aviation fuel is
4		excluded from the tax. Each municipality must comply with the
5		certification requirements for airport-related purposes under
6		Section 8-11-22. For purposes of this Act, "airport-related
7		purposes" has the meaning ascribed in Section 6z-20.2 of the
8		State Finance Act. This exclusion for aviation fuel only
9		applies for so long as the revenue use requirements of 49
10		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
11		municipality. The tax imposed by a municipality pursuant to
12		this Section and all civil penalties that may be assessed as an
13		incident thereof shall be collected and enforced by the State
14		Department of Revenue. The certificate of registration which is
15		issued by the Department to a retailer under the Retailers'
16		Occupation Tax Act shall permit such retailer to engage in a
17		business which is taxable under any ordinance or resolution
18		enacted pursuant to this Section without registering
19		separately with the Department under such ordinance or
20		resolution or under this Section. The Department shall have
21		full power to administer and enforce this Section; to collect
22		all taxes and penalties due hereunder; to dispose of taxes and
23		penalties so collected in the manner hereinafter provided, and
24		to determine all rights to credit memoranda, arising on account
25		of the erroneous payment of tax or penalty hereunder. In the
26		administration of, and compliance with, this Section, the

SB1814 Enrolled - 662 - LRB101 09785 HLH 54886 b
1		Department and persons who are subject to this Section shall
2		have the same rights, remedies, privileges, immunities, powers
3		and duties, and be subject to the same conditions,
4		restrictions, limitations, penalties and definitions of terms,
5		and employ the same modes of procedure, as are prescribed in
6		Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in
7		respect to all provisions therein other than the State rate of
8		tax), 2c, 3 (except as to the disposition of taxes and
9		penalties collected, and except that the retailer's discount is
10		not allowed for taxes paid on aviation fuel that are deposited
11		into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b,
12		5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,
13		9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
14		Section 3-7 of the Uniform Penalty and Interest Act as fully as
15		if those provisions were set forth herein.
16		No municipality may impose a tax under this Section unless
17		the municipality also imposes a tax at the same rate under
18		Section 8-11-1.4 of this Code.
19		Persons subject to any tax imposed pursuant to the
20		authority granted in this Section may reimburse themselves for
21		their seller's tax liability hereunder by separately stating
22		such tax as an additional charge, which charge may be stated in
23		combination, in a single amount, with State tax which sellers
24		are required to collect under the Use Tax Act, pursuant to such
25		bracket schedules as the Department may prescribe.
26		Whenever the Department determines that a refund should be

SB1814 Enrolled - 663 - LRB101 09785 HLH 54886 b
1		made under this Section to a claimant instead of issuing a
2		credit memorandum, the Department shall notify the State
3		Comptroller, who shall cause the order to be drawn for the
4		amount specified, and to the person named, in such notification
5		from the Department. Such refund shall be paid by the State
6		Treasurer out of the non-home rule municipal retailers'
7		occupation tax fund.
8		Except as otherwise provided, the The Department shall
9		forthwith pay over to the State Treasurer, ex officio, as
10		trustee, all taxes and penalties collected hereunder for
11		deposit into the Non-Home Rule Municipal Retailers' Occupation
12		Tax Fund. Taxes and penalties collected on aviation fuel sold
13		on or after December 1, 2019, shall be immediately paid over by
14		the Department to the State Treasurer, ex officio, as trustee,
15		for deposit into the Local Government Aviation Trust Fund. The
16		Department shall only pay moneys into the Local Government
17		Aviation Trust Fund under this Act for so long as the revenue
18		use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
19		binding on the municipality.
20		As soon as possible after the first day of each month,
21		beginning January 1, 2011, upon certification of the Department
22		of Revenue, the Comptroller shall order transferred, and the
23		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
24		local sales tax increment, as defined in the Innovation
25		Development and Economy Act, collected under this Section
26		during the second preceding calendar month for sales within a

SB1814 Enrolled - 664 - LRB101 09785 HLH 54886 b
1		STAR bond district.
2		After the monthly transfer to the STAR Bonds Revenue Fund,
3		on or before the 25th day of each calendar month, the
4		Department shall prepare and certify to the Comptroller the
5		disbursement of stated sums of money to named municipalities,
6		the municipalities to be those from which retailers have paid
7		taxes or penalties hereunder to the Department during the
8		second preceding calendar month. The amount to be paid to each
9		municipality shall be the amount (not including credit
10		memoranda and not including taxes and penalties collected on
11		aviation fuel sold on or after December 1, 2019) collected
12		hereunder during the second preceding calendar month by the
13		Department plus an amount the Department determines is
14		necessary to offset any amounts which were erroneously paid to
15		a different taxing body, and not including an amount equal to
16		the amount of refunds made during the second preceding calendar
17		month by the Department on behalf of such municipality, and not
18		including any amount which the Department determines is
19		necessary to offset any amounts which were payable to a
20		different taxing body but were erroneously paid to the
21		municipality, and not including any amounts that are
22		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
23		remainder, which the Department shall transfer into the Tax
24		Compliance and Administration Fund. The Department, at the time
25		of each monthly disbursement to the municipalities, shall
26		prepare and certify to the State Comptroller the amount to be

SB1814 Enrolled - 665 - LRB101 09785 HLH 54886 b
1		transferred into the Tax Compliance and Administration Fund
2		under this Section. Within 10 days after receipt, by the
3		Comptroller, of the disbursement certification to the
4		municipalities and the Tax Compliance and Administration Fund
5		provided for in this Section to be given to the Comptroller by
6		the Department, the Comptroller shall cause the orders to be
7		drawn for the respective amounts in accordance with the
8		directions contained in such certification.
9		For the purpose of determining the local governmental unit
10		whose tax is applicable, a retail sale, by a producer of coal
11		or other mineral mined in Illinois, is a sale at retail at the
12		place where the coal or other mineral mined in Illinois is
13		extracted from the earth. This paragraph does not apply to coal
14		or other mineral when it is delivered or shipped by the seller
15		to the purchaser at a point outside Illinois so that the sale
16		is exempt under the Federal Constitution as a sale in
17		interstate or foreign commerce.
18		Nothing in this Section shall be construed to authorize a
19		municipality to impose a tax upon the privilege of engaging in
20		any business which under the constitution of the United States
21		may not be made the subject of taxation by this State.
22		When certifying the amount of a monthly disbursement to a
23		municipality under this Section, the Department shall increase
24		or decrease such amount by an amount necessary to offset any
25		misallocation of previous disbursements. The offset amount
26		shall be the amount erroneously disbursed within the previous 6

SB1814 Enrolled - 666 - LRB101 09785 HLH 54886 b
1		months from the time a misallocation is discovered.
2		The Department of Revenue shall implement Public Act 91-649
3		this amendatory Act of the 91st General Assembly so as to
4		collect the tax on and after January 1, 2002.
5		As used in this Section, "municipal" and "municipality"
6		means a city, village or incorporated town, including an
7		incorporated town which has superseded a civil township.
8		This Section shall be known and may be cited as the
9		"Non-Home Rule Municipal Retailers' Occupation Tax Act".
10		(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
11		100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
12		(65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
13		Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
14		Tax Act. The corporate authorities of a non-home rule
15		municipality may impose a tax upon all persons engaged, in such
16		municipality, in the business of making sales of service for
17		expenditure on public infrastructure or for property tax relief
18		or both as defined in Section 8-11-1.2 if approved by
19		referendum as provided in Section 8-11-1.1, of the selling
20		price of all tangible personal property transferred by such
21		servicemen either in the form of tangible personal property or
22		in the form of real estate as an incident to a sale of service.
23		If the tax is approved by referendum on or after July 14, 2010
24		(the effective date of Public Act 96-1057), the corporate
25		authorities of a non-home rule municipality may, until December

SB1814 Enrolled - 667 - LRB101 09785 HLH 54886 b
1		31, 2020, use the proceeds of the tax for expenditure on
2		municipal operations, in addition to or in lieu of any
3		expenditure on public infrastructure or for property tax
4		relief. The tax imposed may not be more than 1% and may be
5		imposed only in 1/4% increments. The tax may not be imposed on
6		tangible personal property taxed at the 1% rate under the
7		Service Occupation Tax Act. Beginning December 1, 2019, this
8		tax is not imposed on sales of aviation fuel unless the tax
9		revenue is expended for airport-related purposes. If a
10		municipality does not have an airport-related purpose to which
11		it dedicates aviation fuel tax revenue, then aviation fuel is
12		excluded from the tax. Each municipality must comply with the
13		certification requirements for airport-related purposes under
14		Section 8-11-22. For purposes of this Act, "airport-related
15		purposes" has the meaning ascribed in Section 6z-20.2 of the
16		State Finance Act. This exclusion for aviation fuel only
17		applies for so long as the revenue use requirements of 49
18		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
19		municipality. The tax imposed by a municipality pursuant to
20		this Section and all civil penalties that may be assessed as an
21		incident thereof shall be collected and enforced by the State
22		Department of Revenue. The certificate of registration which is
23		issued by the Department to a retailer under the Retailers'
24		Occupation Tax Act or under the Service Occupation Tax Act
25		shall permit such registrant to engage in a business which is
26		taxable under any ordinance or resolution enacted pursuant to

SB1814 Enrolled - 668 - LRB101 09785 HLH 54886 b
1		this Section without registering separately with the
2		Department under such ordinance or resolution or under this
3		Section. The Department shall have full power to administer and
4		enforce this Section; to collect all taxes and penalties due
5		hereunder; to dispose of taxes and penalties so collected in
6		the manner hereinafter provided, and to determine all rights to
7		credit memoranda arising on account of the erroneous payment of
8		tax or penalty hereunder. In the administration of, and
9		compliance with, this Section the Department and persons who
10		are subject to this Section shall have the same rights,
11		remedies, privileges, immunities, powers and duties, and be
12		subject to the same conditions, restrictions, limitations,
13		penalties and definitions of terms, and employ the same modes
14		of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3
15		through 3-50 (in respect to all provisions therein other than
16		the State rate of tax), 4 (except that the reference to the
17		State shall be to the taxing municipality), 5, 7, 8 (except
18		that the jurisdiction to which the tax shall be a debt to the
19		extent indicated in that Section 8 shall be the taxing
20		municipality), 9 (except as to the disposition of taxes and
21		penalties collected, and except that the returned merchandise
22		credit for this municipal tax may not be taken against any
23		State tax, and except that the retailer's discount is not
24		allowed for taxes paid on aviation fuel that are deposited into
25		the Local Government Aviation Trust Fund), 10, 11, 12 (except
26		the reference therein to Section 2b of the Retailers'

SB1814 Enrolled - 669 - LRB101 09785 HLH 54886 b
1		Occupation Tax Act), 13 (except that any reference to the State
2		shall mean the taxing municipality), the first paragraph of
3		Section 15, 16, 17, 18, 19 and 20 of the Service Occupation Tax
4		Act and Section 3-7 of the Uniform Penalty and Interest Act, as
5		fully as if those provisions were set forth herein.
6		No municipality may impose a tax under this Section unless
7		the municipality also imposes a tax at the same rate under
8		Section 8-11-1.3 of this Code.
9		Persons subject to any tax imposed pursuant to the
10		authority granted in this Section may reimburse themselves for
11		their serviceman's tax liability hereunder by separately
12		stating such tax as an additional charge, which charge may be
13		stated in combination, in a single amount, with State tax which
14		servicemen are authorized to collect under the Service Use Tax
15		Act, pursuant to such bracket schedules as the Department may
16		prescribe.
17		Whenever the Department determines that a refund should be
18		made under this Section to a claimant instead of issuing credit
19		memorandum, the Department shall notify the State Comptroller,
20		who shall cause the order to be drawn for the amount specified,
21		and to the person named, in such notification from the
22		Department. Such refund shall be paid by the State Treasurer
23		out of the municipal retailers' occupation tax fund.
24		Except as otherwise provided in this paragraph, the The
25		Department shall forthwith pay over to the State Treasurer, ex
26		officio, as trustee, all taxes and penalties collected

SB1814 Enrolled - 670 - LRB101 09785 HLH 54886 b
1		hereunder for deposit into the municipal retailers' occupation
2		tax fund. Taxes and penalties collected on aviation fuel sold
3		on or after December 1, 2019, shall be immediately paid over by
4		the Department to the State Treasurer, ex officio, as trustee,
5		for deposit into the Local Government Aviation Trust Fund. The
6		Department shall only pay moneys into the Local Government
7		Aviation Trust Fund under this Act for so long as the revenue
8		use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9		binding on the municipality.
10		As soon as possible after the first day of each month,
11		beginning January 1, 2011, upon certification of the Department
12		of Revenue, the Comptroller shall order transferred, and the
13		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
14		local sales tax increment, as defined in the Innovation
15		Development and Economy Act, collected under this Section
16		during the second preceding calendar month for sales within a
17		STAR bond district.
18		After the monthly transfer to the STAR Bonds Revenue Fund,
19		on or before the 25th day of each calendar month, the
20		Department shall prepare and certify to the Comptroller the
21		disbursement of stated sums of money to named municipalities,
22		the municipalities to be those from which suppliers and
23		servicemen have paid taxes or penalties hereunder to the
24		Department during the second preceding calendar month. The
25		amount to be paid to each municipality shall be the amount (not
26		including credit memoranda and not including taxes and

SB1814 Enrolled - 671 - LRB101 09785 HLH 54886 b
1		penalties collected on aviation fuel sold on or after December
2		1, 2019) collected hereunder during the second preceding
3		calendar month by the Department, and not including an amount
4		equal to the amount of refunds made during the second preceding
5		calendar month by the Department on behalf of such
6		municipality, and not including any amounts that are
7		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
8		remainder, which the Department shall transfer into the Tax
9		Compliance and Administration Fund. The Department, at the time
10		of each monthly disbursement to the municipalities, shall
11		prepare and certify to the State Comptroller the amount to be
12		transferred into the Tax Compliance and Administration Fund
13		under this Section. Within 10 days after receipt, by the
14		Comptroller, of the disbursement certification to the
15		municipalities, the General Revenue Fund, and the Tax
16		Compliance and Administration Fund provided for in this Section
17		to be given to the Comptroller by the Department, the
18		Comptroller shall cause the orders to be drawn for the
19		respective amounts in accordance with the directions contained
20		in such certification.
21		The Department of Revenue shall implement Public Act 91-649
22		this amendatory Act of the 91st General Assembly so as to
23		collect the tax on and after January 1, 2002.
24		Nothing in this Section shall be construed to authorize a
25		municipality to impose a tax upon the privilege of engaging in
26		any business which under the constitution of the United States

SB1814 Enrolled - 672 - LRB101 09785 HLH 54886 b
1		may not be made the subject of taxation by this State.
2		As used in this Section, "municipal" or "municipality"
3		means or refers to a city, village or incorporated town,
4		including an incorporated town which has superseded a civil
5		township.
6		This Section shall be known and may be cited as the
7		"Non-Home Rule Municipal Service Occupation Tax Act".
8		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
9		100-1171, eff. 1-4-19; revised 1-9-19.)
10		(65 ILCS 5/8-11-1.6)
11		Sec. 8-11-1.6. Non-home rule municipal retailers'
12		occupation tax; municipalities between 20,000 and 25,000. The
13		corporate authorities of a non-home rule municipality with a
14		population of more than 20,000 but less than 25,000 that has,
15		prior to January 1, 1987, established a Redevelopment Project
16		Area that has been certified as a State Sales Tax Boundary and
17		has issued bonds or otherwise incurred indebtedness to pay for
18		costs in excess of $5,000,000, which is secured in part by a
19		tax increment allocation fund, in accordance with the
20		provisions of Division 11-74.4 of this Code may, by passage of
21		an ordinance, impose a tax upon all persons engaged in the
22		business of selling tangible personal property, other than on
23		an item of tangible personal property that is titled and
24		registered by an agency of this State's Government, at retail
25		in the municipality. This tax may not be imposed on tangible

SB1814 Enrolled - 673 - LRB101 09785 HLH 54886 b
1		personal property taxed at the 1% rate under the Retailers'
2		Occupation Tax Act. Beginning December 1, 2019, this tax is not
3		imposed on sales of aviation fuel unless the tax revenue is
4		expended for airport-related purposes. If a municipality does
5		not have an airport-related purpose to which it dedicates
6		aviation fuel tax revenue, then aviation fuel is excluded from
7		the tax. Each municipality must comply with the certification
8		requirements for airport-related purposes under Section
9		8-11-22. For purposes of this Act, "airport-related purposes"
10		has the meaning ascribed in Section 6z-20.2 of the State
11		Finance Act. This exclusion for aviation fuel only applies for
12		so long as the revenue use requirements of 49 U.S.C. 47107(b)
13		and 49 U.S.C. 47133 are binding on the municipality. If
14		imposed, the tax shall only be imposed in .25% increments of
15		the gross receipts from such sales made in the course of
16		business. Any tax imposed by a municipality under this Section
17		and all civil penalties that may be assessed as an incident
18		thereof shall be collected and enforced by the State Department
19		of Revenue. An ordinance imposing a tax hereunder or effecting
20		a change in the rate thereof shall be adopted and a certified
21		copy thereof filed with the Department on or before the first
22		day of October, whereupon the Department shall proceed to
23		administer and enforce this Section as of the first day of
24		January next following such adoption and filing. The
25		certificate of registration that is issued by the Department to
26		a retailer under the Retailers' Occupation Tax Act shall permit

SB1814 Enrolled - 674 - LRB101 09785 HLH 54886 b
1		the retailer to engage in a business that is taxable under any
2		ordinance or resolution enacted under this Section without
3		registering separately with the Department under the ordinance
4		or resolution or under this Section. The Department shall have
5		full power to administer and enforce this Section, to collect
6		all taxes and penalties due hereunder, to dispose of taxes and
7		penalties so collected in the manner hereinafter provided, and
8		to determine all rights to credit memoranda, arising on account
9		of the erroneous payment of tax or penalty hereunder. In the
10		administration of, and compliance with this Section, the
11		Department and persons who are subject to this Section shall
12		have the same rights, remedies, privileges, immunities,
13		powers, and duties, and be subject to the same conditions,
14		restrictions, limitations, penalties, and definitions of
15		terms, and employ the same modes of procedure, as are
16		prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2
17		through 2-65 (in respect to all provisions therein other than
18		the State rate of tax), 2c, 3 (except as to the disposition of
19		taxes and penalties collected, and except that the retailer's
20		discount is not allowed for taxes paid on aviation fuel that
21		are deposited into the Local Government Aviation Trust Fund),
22		4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b,
23		6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation
24		Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
25		as fully as if those provisions were set forth herein.
26		A tax may not be imposed by a municipality under this

SB1814 Enrolled - 675 - LRB101 09785 HLH 54886 b
1		Section unless the municipality also imposes a tax at the same
2		rate under Section 8-11-1.7 of this Act.
3		Persons subject to any tax imposed under the authority
4		granted in this Section may reimburse themselves for their
5		seller's tax liability hereunder by separately stating the tax
6		as an additional charge, which charge may be stated in
7		combination, in a single amount, with State tax which sellers
8		are required to collect under the Use Tax Act, pursuant to such
9		bracket schedules as the Department may prescribe.
10		Whenever the Department determines that a refund should be
11		made under this Section to a claimant, instead of issuing a
12		credit memorandum, the Department shall notify the State
13		Comptroller, who shall cause the order to be drawn for the
14		amount specified, and to the person named in the notification
15		from the Department. The refund shall be paid by the State
16		Treasurer out of the Non-Home Rule Municipal Retailers'
17		Occupation Tax Fund, which is hereby created.
18		Except as otherwise provided in this paragraph, the The
19		Department shall forthwith pay over to the State Treasurer, ex
20		officio, as trustee, all taxes and penalties collected
21		hereunder for deposit into the Non-Home Rule Municipal
22		Retailers' Occupation Tax Fund. Taxes and penalties collected
23		on aviation fuel sold on or after December 1, 2019, shall be
24		immediately paid over by the Department to the State Treasurer,
25		ex officio, as trustee, for deposit into the Local Government
26		Aviation Trust Fund. The Department shall only pay moneys into

SB1814 Enrolled - 676 - LRB101 09785 HLH 54886 b
1		the Local Government Aviation Trust Fund under this Act for so
2		long as the revenue use requirements of 49 U.S.C. 47107(b) and
3		49 U.S.C. 47133 are binding on the municipality.
4		As soon as possible after the first day of each month,
5		beginning January 1, 2011, upon certification of the Department
6		of Revenue, the Comptroller shall order transferred, and the
7		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
8		local sales tax increment, as defined in the Innovation
9		Development and Economy Act, collected under this Section
10		during the second preceding calendar month for sales within a
11		STAR bond district.
12		After the monthly transfer to the STAR Bonds Revenue Fund,
13		on or before the 25th day of each calendar month, the
14		Department shall prepare and certify to the Comptroller the
15		disbursement of stated sums of money to named municipalities,
16		the municipalities to be those from which retailers have paid
17		taxes or penalties hereunder to the Department during the
18		second preceding calendar month. The amount to be paid to each
19		municipality shall be the amount (not including credit
20		memoranda and not including taxes and penalties collected on
21		aviation fuel sold on or after December 1, 2019) collected
22		hereunder during the second preceding calendar month by the
23		Department plus an amount the Department determines is
24		necessary to offset any amounts that were erroneously paid to a
25		different taxing body, and not including an amount equal to the
26		amount of refunds made during the second preceding calendar

SB1814 Enrolled - 677 - LRB101 09785 HLH 54886 b
1		month by the Department on behalf of the municipality, and not
2		including any amount that the Department determines is
3		necessary to offset any amounts that were payable to a
4		different taxing body but were erroneously paid to the
5		municipality, and not including any amounts that are
6		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
7		remainder, which the Department shall transfer into the Tax
8		Compliance and Administration Fund. The Department, at the time
9		of each monthly disbursement to the municipalities, shall
10		prepare and certify to the State Comptroller the amount to be
11		transferred into the Tax Compliance and Administration Fund
12		under this Section. Within 10 days after receipt by the
13		Comptroller of the disbursement certification to the
14		municipalities and the Tax Compliance and Administration Fund
15		provided for in this Section to be given to the Comptroller by
16		the Department, the Comptroller shall cause the orders to be
17		drawn for the respective amounts in accordance with the
18		directions contained in the certification.
19		For the purpose of determining the local governmental unit
20		whose tax is applicable, a retail sale by a producer of coal or
21		other mineral mined in Illinois is a sale at retail at the
22		place where the coal or other mineral mined in Illinois is
23		extracted from the earth. This paragraph does not apply to coal
24		or other mineral when it is delivered or shipped by the seller
25		to the purchaser at a point outside Illinois so that the sale
26		is exempt under the federal Constitution as a sale in

SB1814 Enrolled - 678 - LRB101 09785 HLH 54886 b
1		interstate or foreign commerce.
2		Nothing in this Section shall be construed to authorize a
3		municipality to impose a tax upon the privilege of engaging in
4		any business which under the constitution of the United States
5		may not be made the subject of taxation by this State.
6		When certifying the amount of a monthly disbursement to a
7		municipality under this Section, the Department shall increase
8		or decrease the amount by an amount necessary to offset any
9		misallocation of previous disbursements. The offset amount
10		shall be the amount erroneously disbursed within the previous 6
11		months from the time a misallocation is discovered.
12		As used in this Section, "municipal" and "municipality"
13		means a city, village, or incorporated town, including an
14		incorporated town that has superseded a civil township.
15		(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16;
16		100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff.
17		8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
18		(65 ILCS 5/8-11-1.7)
19		Sec. 8-11-1.7. Non-home rule municipal service occupation
20		tax; municipalities between 20,000 and 25,000. The corporate
21		authorities of a non-home rule municipality with a population
22		of more than 20,000 but less than 25,000 as determined by the
23		last preceding decennial census that has, prior to January 1,
24		1987, established a Redevelopment Project Area that has been
25		certified as a State Sales Tax Boundary and has issued bonds or

SB1814 Enrolled - 679 - LRB101 09785 HLH 54886 b
1		otherwise incurred indebtedness to pay for costs in excess of
2		$5,000,000, which is secured in part by a tax increment
3		allocation fund, in accordance with the provisions of Division
4		11-74.4 of this Code may, by passage of an ordinance, impose a
5		tax upon all persons engaged in the municipality in the
6		business of making sales of service. If imposed, the tax shall
7		only be imposed in .25% increments of the selling price of all
8		tangible personal property transferred by such servicemen
9		either in the form of tangible personal property or in the form
10		of real estate as an incident to a sale of service. This tax
11		may not be imposed on tangible personal property taxed at the
12		1% rate under the Service Occupation Tax Act. Beginning
13		December 1, 2019, this tax is not imposed on sales of aviation
14		fuel unless the tax revenue is expended for airport-related
15		purposes. If a municipality does not have an airport-related
16		purpose to which it dedicates aviation fuel tax revenue, then
17		aviation fuel is excluded from the tax. Each municipality must
18		comply with the certification requirements for airport-related
19		purposes under Section 8-11-22. For purposes of this Act,
20		"airport-related purposes" has the meaning ascribed in Section
21		6z-20.2 of the State Finance Act. This exclusion for aviation
22		fuel only applies for so long as the revenue use requirements
23		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
24		municipality. The tax imposed by a municipality under this
25		Section and all civil penalties that may be assessed as an
26		incident thereof shall be collected and enforced by the State

SB1814 Enrolled - 680 - LRB101 09785 HLH 54886 b
1		Department of Revenue. An ordinance imposing a tax hereunder or
2		effecting a change in the rate thereof shall be adopted and a
3		certified copy thereof filed with the Department on or before
4		the first day of October, whereupon the Department shall
5		proceed to administer and enforce this Section as of the first
6		day of January next following such adoption and filing. The
7		certificate of registration that is issued by the Department to
8		a retailer under the Retailers' Occupation Tax Act or under the
9		Service Occupation Tax Act shall permit the registrant to
10		engage in a business that is taxable under any ordinance or
11		resolution enacted under this Section without registering
12		separately with the Department under the ordinance or
13		resolution or under this Section. The Department shall have
14		full power to administer and enforce this Section, to collect
15		all taxes and penalties due hereunder, to dispose of taxes and
16		penalties so collected in a manner hereinafter provided, and to
17		determine all rights to credit memoranda arising on account of
18		the erroneous payment of tax or penalty hereunder. In the
19		administration of and compliance with this Section, the
20		Department and persons who are subject to this Section shall
21		have the same rights, remedies, privileges, immunities,
22		powers, and duties, and be subject to the same conditions,
23		restrictions, limitations, penalties and definitions of terms,
24		and employ the same modes of procedure, as are prescribed in
25		Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
26		provisions therein other than the State rate of tax), 4 (except

SB1814 Enrolled - 681 - LRB101 09785 HLH 54886 b
1		that the reference to the State shall be to the taxing
2		municipality), 5, 7, 8 (except that the jurisdiction to which
3		the tax shall be a debt to the extent indicated in that Section
4		8 shall be the taxing municipality), 9 (except as to the
5		disposition of taxes and penalties collected, and except that
6		the returned merchandise credit for this municipal tax may not
7		be taken against any State tax, and except that the retailer's
8		discount is not allowed for taxes paid on aviation fuel that
9		are deposited into the Local Government Aviation Trust Fund),
10		10, 11, 12, (except the reference therein to Section 2b of the
11		Retailers' Occupation Tax Act), 13 (except that any reference
12		to the State shall mean the taxing municipality), the first
13		paragraph of Sections 15, 16, 17, 18, 19, and 20 of the Service
14		Occupation Tax Act and Section 3-7 of the Uniform Penalty and
15		Interest Act, as fully as if those provisions were set forth
16		herein.
17		A tax may not be imposed by a municipality under this
18		Section unless the municipality also imposes a tax at the same
19		rate under Section 8-11-1.6 of this Act.
20		Person subject to any tax imposed under the authority
21		granted in this Section may reimburse themselves for their
22		servicemen's tax liability hereunder by separately stating the
23		tax as an additional charge, which charge may be stated in
24		combination, in a single amount, with State tax that servicemen
25		are authorized to collect under the Service Use Tax Act, under
26		such bracket schedules as the Department may prescribe.

SB1814 Enrolled - 682 - LRB101 09785 HLH 54886 b
1		Whenever the Department determines that a refund should be
2		made under this Section to a claimant instead of issuing credit
3		memorandum, the Department shall notify the State Comptroller,
4		who shall cause the order to be drawn for the amount specified,
5		and to the person named, in such notification from the
6		Department. The refund shall be paid by the State Treasurer out
7		of the Non-Home Rule Municipal Retailers' Occupation Tax Fund.
8		Except as otherwise provided in this paragraph, the The
9		Department shall forthwith pay over to the State Treasurer, ex
10		officio, as trustee, all taxes and penalties collected
11		hereunder for deposit into the Non-Home Rule Municipal
12		Retailers' Occupation Tax Fund. Taxes and penalties collected
13		on aviation fuel sold on or after December 1, 2019, shall be
14		immediately paid over by the Department to the State Treasurer,
15		ex officio, as trustee, for deposit into the Local Government
16		Aviation Trust Fund. The Department shall only pay moneys into
17		the Local Government Aviation Trust Fund under this Act for so
18		long as the revenue use requirements of 49 U.S.C. 47107(b) and
19		49 U.S.C. 47133 are binding on the Municipality.
20		As soon as possible after the first day of each month,
21		beginning January 1, 2011, upon certification of the Department
22		of Revenue, the Comptroller shall order transferred, and the
23		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
24		local sales tax increment, as defined in the Innovation
25		Development and Economy Act, collected under this Section
26		during the second preceding calendar month for sales within a

SB1814 Enrolled - 683 - LRB101 09785 HLH 54886 b
1		STAR bond district.
2		After the monthly transfer to the STAR Bonds Revenue Fund,
3		on or before the 25th day of each calendar month, the
4		Department shall prepare and certify to the Comptroller the
5		disbursement of stated sums of money to named municipalities,
6		the municipalities to be those from which suppliers and
7		servicemen have paid taxes or penalties hereunder to the
8		Department during the second preceding calendar month. The
9		amount to be paid to each municipality shall be the amount (not
10		including credit memoranda and not including taxes and
11		penalties collected on aviation fuel sold on or after December
12		1, 2019) collected hereunder during the second preceding
13		calendar month by the Department, and not including an amount
14		equal to the amount of refunds made during the second preceding
15		calendar month by the Department on behalf of such
16		municipality, and not including any amounts that are
17		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
18		remainder, which the Department shall transfer into the Tax
19		Compliance and Administration Fund. The Department, at the time
20		of each monthly disbursement to the municipalities, shall
21		prepare and certify to the State Comptroller the amount to be
22		transferred into the Tax Compliance and Administration Fund
23		under this Section. Within 10 days after receipt by the
24		Comptroller of the disbursement certification to the
25		municipalities, the Tax Compliance and Administration Fund,
26		and the General Revenue Fund, provided for in this Section to

SB1814 Enrolled - 684 - LRB101 09785 HLH 54886 b
1		be given to the Comptroller by the Department, the Comptroller
2		shall cause the orders to be drawn for the respective amounts
3		in accordance with the directions contained in the
4		certification.
5		When certifying the amount of a monthly disbursement to a
6		municipality under this Section, the Department shall increase
7		or decrease the amount by an amount necessary to offset any
8		misallocation of previous disbursements. The offset amount
9		shall be the amount erroneously disbursed within the previous 6
10		months from the time a misallocation is discovered.
11		Nothing in this Section shall be construed to authorize a
12		municipality to impose a tax upon the privilege of engaging in
13		any business which under the constitution of the United States
14		may not be made the subject of taxation by this State.
15		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
16		100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
17		(65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
18		Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
19		Act. The corporate authorities of a home rule municipality may
20		impose a tax upon all persons engaged, in such municipality, in
21		the business of making sales of service at the same rate of tax
22		imposed pursuant to Section 8-11-1, of the selling price of all
23		tangible personal property transferred by such servicemen
24		either in the form of tangible personal property or in the form
25		of real estate as an incident to a sale of service. If imposed,

SB1814 Enrolled - 685 - LRB101 09785 HLH 54886 b
1		such tax shall only be imposed in 1/4% increments. On and after
2		September 1, 1991, this additional tax may not be imposed on
3		tangible personal property taxed at the 1% rate under the
4		Retailers' Occupation Tax Act. Beginning December 1, 2019, this
5		tax may not be imposed on sales of aviation fuel unless the tax
6		revenue is expended for airport-related purposes. If a
7		municipality does not have an airport-related purpose to which
8		it dedicates aviation fuel tax revenue, then aviation fuel
9		shall be excluded from tax. Each municipality must comply with
10		the certification requirements for airport-related purposes
11		under Section 8-11-22. For purposes of this Act,
12		"airport-related purposes" has the meaning ascribed in Section
13		6z-20.2 of the State Finance Act. This exception for aviation
14		fuel only applies for so long as the revenue use requirements
15		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
16		State. The changes made to this Section by this amendatory Act
17		of the 101st General Assembly are a denial and limitation of
18		home rule powers and functions under subsection (g) of Section
19		6 of Article VII of the Illinois Constitution. The tax imposed
20		by a home rule municipality pursuant to this Section and all
21		civil penalties that may be assessed as an incident thereof
22		shall be collected and enforced by the State Department of
23		Revenue. The certificate of registration which is issued by the
24		Department to a retailer under the Retailers' Occupation Tax
25		Act or under the Service Occupation Tax Act shall permit such
26		registrant to engage in a business which is taxable under any

SB1814 Enrolled - 686 - LRB101 09785 HLH 54886 b
1		ordinance or resolution enacted pursuant to this Section
2		without registering separately with the Department under such
3		ordinance or resolution or under this Section. The Department
4		shall have full power to administer and enforce this Section;
5		to collect all taxes and penalties due hereunder; to dispose of
6		taxes and penalties so collected in the manner hereinafter
7		provided, and to determine all rights to credit memoranda
8		arising on account of the erroneous payment of tax or penalty
9		hereunder. In the administration of, and compliance with, this
10		Section the Department and persons who are subject to this
11		Section shall have the same rights, remedies, privileges,
12		immunities, powers and duties, and be subject to the same
13		conditions, restrictions, limitations, penalties and
14		definitions of terms, and employ the same modes of procedure,
15		as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
16		respect to all provisions therein other than the State rate of
17		tax), 4 (except that the reference to the State shall be to the
18		taxing municipality), 5, 7, 8 (except that the jurisdiction to
19		which the tax shall be a debt to the extent indicated in that
20		Section 8 shall be the taxing municipality), 9 (except as to
21		the disposition of taxes and penalties collected, and except
22		that the returned merchandise credit for this municipal tax may
23		not be taken against any State tax), 10, 11, 12 (except the
24		reference therein to Section 2b of the Retailers' Occupation
25		Tax Act), 13 (except that any reference to the State shall mean
26		the taxing municipality), the first paragraph of Section 15,

SB1814 Enrolled - 687 - LRB101 09785 HLH 54886 b
1		16, 17 (except that credit memoranda issued hereunder may not
2		be used to discharge any State tax liability), 18, 19 and 20 of
3		the Service Occupation Tax Act and Section 3-7 of the Uniform
4		Penalty and Interest Act, as fully as if those provisions were
5		set forth herein.
6		No tax may be imposed by a home rule municipality pursuant
7		to this Section unless such municipality also imposes a tax at
8		the same rate pursuant to Section 8-11-1 of this Act.
9		Persons subject to any tax imposed pursuant to the
10		authority granted in this Section may reimburse themselves for
11		their serviceman's tax liability hereunder by separately
12		stating such tax as an additional charge, which charge may be
13		stated in combination, in a single amount, with State tax which
14		servicemen are authorized to collect under the Service Use Tax
15		Act, pursuant to such bracket schedules as the Department may
16		prescribe.
17		Whenever the Department determines that a refund should be
18		made under this Section to a claimant instead of issuing credit
19		memorandum, the Department shall notify the State Comptroller,
20		who shall cause the order to be drawn for the amount specified,
21		and to the person named, in such notification from the
22		Department. Such refund shall be paid by the State Treasurer
23		out of the home rule municipal retailers' occupation tax fund.
24		Except as otherwise provided in this paragraph, the The
25		Department shall forthwith pay over to the State Treasurer, ex
26		officio ex-officio, as trustee, all taxes and penalties

SB1814 Enrolled - 688 - LRB101 09785 HLH 54886 b
1		collected hereunder for deposit into the Home Rule Municipal
2		Retailers' Occupation Tax Fund. Taxes and penalties collected
3		on aviation fuel sold on or after December 1, 2019, shall be
4		immediately paid over by the Department to the State Treasurer,
5		ex officio, as trustee, for deposit into the Local Government
6		Aviation Trust Fund. The Department shall only pay moneys into
7		the State Aviation Program Fund under this Act for so long as
8		the revenue use requirements of 49 U.S.C. 47107(b) and 49
9		U.S.C. 47133 are binding on the municipality.
10		As soon as possible after the first day of each month,
11		beginning January 1, 2011, upon certification of the Department
12		of Revenue, the Comptroller shall order transferred, and the
13		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
14		local sales tax increment, as defined in the Innovation
15		Development and Economy Act, collected under this Section
16		during the second preceding calendar month for sales within a
17		STAR bond district.
18		After the monthly transfer to the STAR Bonds Revenue Fund,
19		on or before the 25th day of each calendar month, the
20		Department shall prepare and certify to the Comptroller the
21		disbursement of stated sums of money to named municipalities,
22		the municipalities to be those from which suppliers and
23		servicemen have paid taxes or penalties hereunder to the
24		Department during the second preceding calendar month. The
25		amount to be paid to each municipality shall be the amount (not
26		including credit memoranda and not including taxes and

SB1814 Enrolled - 689 - LRB101 09785 HLH 54886 b
1		penalties collected on aviation fuel sold on or after December
2		1, 2019) collected hereunder during the second preceding
3		calendar month by the Department, and not including an amount
4		equal to the amount of refunds made during the second preceding
5		calendar month by the Department on behalf of such
6		municipality, and not including any amounts that are
7		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
8		remainder, which the Department shall transfer into the Tax
9		Compliance and Administration Fund. The Department, at the time
10		of each monthly disbursement to the municipalities, shall
11		prepare and certify to the State Comptroller the amount to be
12		transferred into the Tax Compliance and Administration Fund
13		under this Section. Within 10 days after receipt, by the
14		Comptroller, of the disbursement certification to the
15		municipalities and the Tax Compliance and Administration Fund
16		provided for in this Section to be given to the Comptroller by
17		the Department, the Comptroller shall cause the orders to be
18		drawn for the respective amounts in accordance with the
19		directions contained in such certification.
20		In addition to the disbursement required by the preceding
21		paragraph and in order to mitigate delays caused by
22		distribution procedures, an allocation shall, if requested, be
23		made within 10 days after January 14, 1991, and in November of
24		1991 and each year thereafter, to each municipality that
25		received more than $500,000 during the preceding fiscal year,
26		(July 1 through June 30) whether collected by the municipality

SB1814 Enrolled - 690 - LRB101 09785 HLH 54886 b
1		or disbursed by the Department as required by this Section.
2		Within 10 days after January 14, 1991, participating
3		municipalities shall notify the Department in writing of their
4		intent to participate. In addition, for the initial
5		distribution, participating municipalities shall certify to
6		the Department the amounts collected by the municipality for
7		each month under its home rule occupation and service
8		occupation tax during the period July 1, 1989 through June 30,
9		1990. The allocation within 10 days after January 14, 1991,
10		shall be in an amount equal to the monthly average of these
11		amounts, excluding the 2 months of highest receipts. Monthly
12		average for the period of July 1, 1990 through June 30, 1991
13		will be determined as follows: the amounts collected by the
14		municipality under its home rule occupation and service
15		occupation tax during the period of July 1, 1990 through
16		September 30, 1990, plus amounts collected by the Department
17		and paid to such municipality through June 30, 1991, excluding
18		the 2 months of highest receipts. The monthly average for each
19		subsequent period of July 1 through June 30 shall be an amount
20		equal to the monthly distribution made to each such
21		municipality under the preceding paragraph during this period,
22		excluding the 2 months of highest receipts. The distribution
23		made in November 1991 and each year thereafter under this
24		paragraph and the preceding paragraph shall be reduced by the
25		amount allocated and disbursed under this paragraph in the
26		preceding period of July 1 through June 30. The Department

SB1814 Enrolled - 691 - LRB101 09785 HLH 54886 b
1		shall prepare and certify to the Comptroller for disbursement
2		the allocations made in accordance with this paragraph.
3		Nothing in this Section shall be construed to authorize a
4		municipality to impose a tax upon the privilege of engaging in
5		any business which under the constitution of the United States
6		may not be made the subject of taxation by this State.
7		An ordinance or resolution imposing or discontinuing a tax
8		hereunder or effecting a change in the rate thereof shall be
9		adopted and a certified copy thereof filed with the Department
10		on or before the first day of June, whereupon the Department
11		shall proceed to administer and enforce this Section as of the
12		first day of September next following such adoption and filing.
13		Beginning January 1, 1992, an ordinance or resolution imposing
14		or discontinuing the tax hereunder or effecting a change in the
15		rate thereof shall be adopted and a certified copy thereof
16		filed with the Department on or before the first day of July,
17		whereupon the Department shall proceed to administer and
18		enforce this Section as of the first day of October next
19		following such adoption and filing. Beginning January 1, 1993,
20		an ordinance or resolution imposing or discontinuing the tax
21		hereunder or effecting a change in the rate thereof shall be
22		adopted and a certified copy thereof filed with the Department
23		on or before the first day of October, whereupon the Department
24		shall proceed to administer and enforce this Section as of the
25		first day of January next following such adoption and filing.
26		However, a municipality located in a county with a population

SB1814 Enrolled - 692 - LRB101 09785 HLH 54886 b
1		in excess of 3,000,000 that elected to become a home rule unit
2		at the general primary election in 1994 may adopt an ordinance
3		or resolution imposing the tax under this Section and file a
4		certified copy of the ordinance or resolution with the
5		Department on or before July 1, 1994. The Department shall then
6		proceed to administer and enforce this Section as of October 1,
7		1994. Beginning April 1, 1998, an ordinance or resolution
8		imposing or discontinuing the tax hereunder or effecting a
9		change in the rate thereof shall either (i) be adopted and a
10		certified copy thereof filed with the Department on or before
11		the first day of April, whereupon the Department shall proceed
12		to administer and enforce this Section as of the first day of
13		July next following the adoption and filing; or (ii) be adopted
14		and a certified copy thereof filed with the Department on or
15		before the first day of October, whereupon the Department shall
16		proceed to administer and enforce this Section as of the first
17		day of January next following the adoption and filing.
18		Any unobligated balance remaining in the Municipal
19		Retailers' Occupation Tax Fund on December 31, 1989, which fund
20		was abolished by Public Act 85-1135, and all receipts of
21		municipal tax as a result of audits of liability periods prior
22		to January 1, 1990, shall be paid into the Local Government Tax
23		Fund, for distribution as provided by this Section prior to the
24		enactment of Public Act 85-1135. All receipts of municipal tax
25		as a result of an assessment not arising from an audit, for
26		liability periods prior to January 1, 1990, shall be paid into

SB1814 Enrolled - 693 - LRB101 09785 HLH 54886 b
1		the Local Government Tax Fund for distribution before July 1,
2		1990, as provided by this Section prior to the enactment of
3		Public Act 85-1135, and on and after July 1, 1990, all such
4		receipts shall be distributed as provided in Section 6z-18 of
5		the State Finance Act.
6		As used in this Section, "municipal" and "municipality"
7		means a city, village or incorporated town, including an
8		incorporated town which has superseded a civil township.
9		This Section shall be known and may be cited as the Home
10		Rule Municipal Service Occupation Tax Act.
11		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
12		100-1171, eff. 1-4-19; revised 1-9-19.)
13		(65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
14		Sec. 8-11-6a. Home rule municipalities; preemption of
15		certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
16		8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September
17		1, 1990, no home rule municipality has the authority to impose,
18		pursuant to its home rule authority, a retailer's occupation
19		tax, service occupation tax, use tax, sales tax or other tax on
20		the use, sale or purchase of tangible personal property based
21		on the gross receipts from such sales or the selling or
22		purchase price of said tangible personal property.
23		Notwithstanding the foregoing, this Section does not preempt
24		any home rule imposed tax such as the following: (1) a tax on
25		alcoholic beverages, whether based on gross receipts, volume

SB1814 Enrolled - 694 - LRB101 09785 HLH 54886 b
1		sold or any other measurement; (2) a tax based on the number of
2		units of cigarettes or tobacco products (provided, however,
3		that a home rule municipality that has not imposed a tax based
4		on the number of units of cigarettes or tobacco products before
5		July 1, 1993, shall not impose such a tax after that date); (3)
6		a tax, however measured, based on the use of a hotel or motel
7		room or similar facility; (4) a tax, however measured, on the
8		sale or transfer of real property; (5) a tax, however measured,
9		on lease receipts; (6) a tax on food prepared for immediate
10		consumption and on alcoholic beverages sold by a business which
11		provides for on premise consumption of said food or alcoholic
12		beverages; or (7) other taxes not based on the selling or
13		purchase price or gross receipts from the use, sale or purchase
14		of tangible personal property. This Section does not preempt a
15		home rule municipality with a population of more than 2,000,000
16		from imposing a tax, however measured, on the use, for
17		consideration, of a parking lot, garage, or other parking
18		facility. This Section is not intended to affect any existing
19		tax on food and beverages prepared for immediate consumption on
20		the premises where the sale occurs, or any existing tax on
21		alcoholic beverages, or any existing tax imposed on the charge
22		for renting a hotel or motel room, which was in effect January
23		15, 1988, or any extension of the effective date of such an
24		existing tax by ordinance of the municipality imposing the tax,
25		which extension is hereby authorized, in any non-home rule
26		municipality in which the imposition of such a tax has been

SB1814 Enrolled - 695 - LRB101 09785 HLH 54886 b
1		upheld by judicial determination, nor is this Section intended
2		to preempt the authority granted by Public Act 85-1006. On and
3		after December 1, 2019, no home rule municipality has the
4		authority to impose, pursuant to its home rule authority, a
5		tax, however measured, on sales of aviation fuel, as defined in
6		Section 3 of the Retailers' Occupation Tax Act, unless the tax
7		is not subject to the revenue use requirements of 49 U.S.C.
8		47017(b) and 49 U.S.C. 47133, or unless the tax revenue is
9		expended for airport-related purposes. For purposes of this
10		Section, "airport-related purposes" has the meaning ascribed
11		in Section 6z-20.2 of the State Finance Act. Aviation fuel
12		shall be excluded from tax only if, and for so long as, the
13		revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C.
14		47133 are binding on the municipality. This Section is a
15		limitation, pursuant to subsection (g) of Section 6 of Article
16		VII of the Illinois Constitution, on the power of home rule
17		units to tax. The changes made to this Section by this
18		amendatory Act of the 101st General Assembly are a denial and
19		limitation of home rule powers and functions under subsection
20		(g) of Section 6 of Article VII of the Illinois Constitution.
21		(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
22		(65 ILCS 5/8-11-22 new)
23		Sec. 8-11-22. Certification for airport-related purposes.
24		On or before September 1, 2019, and on or before each April 1
25		and October 1 thereafter, each municipality (and District in

SB1814 Enrolled - 696 - LRB101 09785 HLH 54886 b
1		the case of business district operating within a municipality)
2		must certify to the Department of Transportation, in the form
3		and manner required by the Department, whether the municipality
4		has an airport-related purpose, which would allow any
5		Retailers' Occupation Tax and Service Occupation Tax imposed by
6		the municipality to include tax on aviation fuel. On or before
7		October 1, 2019, and on or before each May 1 and November 1
8		thereafter, the Department of Transportation shall provide to
9		the Department of Revenue, a list of units of local government
10		which have certified to the Department of Transportation that
11		they have airport-related purposes, which would allow any
12		Retailers' Occupation Tax and Service Occupation Tax imposed by
13		the unit of local government to include tax on aviation fuel.
14		All disputes regarding whether or not a unit of local
15		government has an airport-related purpose shall be resolved by
16		the Department of Transportation.
17		(65 ILCS 5/11-74.3-6)
18		Sec. 11-74.3-6. Business district revenue and obligations;
19		business district tax allocation fund.
20		(a) If the corporate authorities of a municipality have
21		approved a business district plan, have designated a business
22		district, and have elected to impose a tax by ordinance
23		pursuant to subsection (10) or (11) of Section 11-74.3-3, then
24		each year after the date of the approval of the ordinance but
25		terminating upon the date all business district project costs

SB1814 Enrolled - 697 - LRB101 09785 HLH 54886 b
1		and all obligations paying or reimbursing business district
2		project costs, if any, have been paid, but in no event later
3		than the dissolution date, all amounts generated by the
4		retailers' occupation tax and service occupation tax shall be
5		collected and the tax shall be enforced by the Department of
6		Revenue in the same manner as all retailers' occupation taxes
7		and service occupation taxes imposed in the municipality
8		imposing the tax and all amounts generated by the hotel
9		operators' occupation tax shall be collected and the tax shall
10		be enforced by the municipality in the same manner as all hotel
11		operators' occupation taxes imposed in the municipality
12		imposing the tax. The corporate authorities of the municipality
13		shall deposit the proceeds of the taxes imposed under
14		subsections (10) and (11) of Section 11-74.3-3 into a special
15		fund of the municipality called the "[Name of] Business
16		District Tax Allocation Fund" for the purpose of paying or
17		reimbursing business district project costs and obligations
18		incurred in the payment of those costs.
19		(b) The corporate authorities of a municipality that has
20		designated a business district under this Law may, by
21		ordinance, impose a Business District Retailers' Occupation
22		Tax upon all persons engaged in the business of selling
23		tangible personal property, other than an item of tangible
24		personal property titled or registered with an agency of this
25		State's government, at retail in the business district at a
26		rate not to exceed 1% of the gross receipts from the sales made

SB1814 Enrolled - 698 - LRB101 09785 HLH 54886 b
1		in the course of such business, to be imposed only in 0.25%
2		increments. The tax may not be imposed on tangible personal
3		property taxed at the rate of 1% under the Retailers'
4		Occupation Tax Act. Beginning December 1, 2019, this tax is not
5		imposed on sales of aviation fuel unless the tax revenue is
6		expended for airport-related purposes. If the District does not
7		have an airport-related purpose to which it dedicates aviation
8		fuel tax revenue, then aviation fuel is excluded from the tax.
9		Each municipality must comply with the certification
10		requirements for airport-related purposes under Section
11		8-11-22. For purposes of this Act, "airport-related purposes"
12		has the meaning ascribed in Section 6z-20.2 of the State
13		Finance Act. This exclusion for aviation fuel only applies for
14		so long as the revenue use requirements of 49 U.S.C. 47107(b)
15		and 49 U.S.C. 47133 are binding on the District.
16		The tax imposed under this subsection and all civil
17		penalties that may be assessed as an incident thereof shall be
18		collected and enforced by the Department of Revenue. The
19		certificate of registration that is issued by the Department to
20		a retailer under the Retailers' Occupation Tax Act shall permit
21		the retailer to engage in a business that is taxable under any
22		ordinance or resolution enacted pursuant to this subsection
23		without registering separately with the Department under such
24		ordinance or resolution or under this subsection. The
25		Department of Revenue shall have full power to administer and
26		enforce this subsection; to collect all taxes and penalties due

SB1814 Enrolled - 699 - LRB101 09785 HLH 54886 b
1		under this subsection in the manner hereinafter provided; and
2		to determine all rights to credit memoranda arising on account
3		of the erroneous payment of tax or penalty under this
4		subsection. In the administration of, and compliance with, this
5		subsection, the Department and persons who are subject to this
6		subsection shall have the same rights, remedies, privileges,
7		immunities, powers and duties, and be subject to the same
8		conditions, restrictions, limitations, penalties, exclusions,
9		exemptions, and definitions of terms and employ the same modes
10		of procedure, as are prescribed in Sections 1, 1a through 1o, 2
11		through 2-65 (in respect to all provisions therein other than
12		the State rate of tax), 2c through 2h, 3 (except as to the
13		disposition of taxes and penalties collected, and except that
14		the retailer's discount is not allowed for taxes paid on
15		aviation fuel that are deposited into the Local Government
16		Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k,
17		5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
18		Retailers' Occupation Tax Act and all provisions of the Uniform
19		Penalty and Interest Act, as fully as if those provisions were
20		set forth herein.
21		Persons subject to any tax imposed under this subsection
22		may reimburse themselves for their seller's tax liability under
23		this subsection by separately stating the tax as an additional
24		charge, which charge may be stated in combination, in a single
25		amount, with State taxes that sellers are required to collect
26		under the Use Tax Act, in accordance with such bracket

SB1814 Enrolled - 700 - LRB101 09785 HLH 54886 b
1		schedules as the Department may prescribe.
2		Whenever the Department determines that a refund should be
3		made under this subsection to a claimant instead of issuing a
4		credit memorandum, the Department shall notify the State
5		Comptroller, who shall cause the order to be drawn for the
6		amount specified and to the person named in the notification
7		from the Department. The refund shall be paid by the State
8		Treasurer out of the business district retailers' occupation
9		tax fund.
10		Except as otherwise provided in this paragraph, the The
11		Department shall immediately pay over to the State Treasurer,
12		ex officio, as trustee, all taxes, penalties, and interest
13		collected under this subsection for deposit into the business
14		district retailers' occupation tax fund. Taxes and penalties
15		collected on aviation fuel sold on or after December 1, 2019,
16		shall be immediately paid over by the Department to the State
17		Treasurer, ex officio, as trustee, for deposit into the Local
18		Government Aviation Trust Fund. The Department shall only pay
19		moneys into the Local Government Aviation Trust Fund under this
20		Act for so long as the revenue use requirements of 49 U.S.C.
21		47107(b) and 49 U.S.C. 47133 are binding on the District.
22		As soon as possible after the first day of each month,
23		beginning January 1, 2011, upon certification of the Department
24		of Revenue, the Comptroller shall order transferred, and the
25		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
26		local sales tax increment, as defined in the Innovation

SB1814 Enrolled - 701 - LRB101 09785 HLH 54886 b
1		Development and Economy Act, collected under this subsection
2		during the second preceding calendar month for sales within a
3		STAR bond district.
4		After the monthly transfer to the STAR Bonds Revenue Fund,
5		on or before the 25th day of each calendar month, the
6		Department shall prepare and certify to the Comptroller the
7		disbursement of stated sums of money to named municipalities
8		from the business district retailers' occupation tax fund, the
9		municipalities to be those from which retailers have paid taxes
10		or penalties under this subsection to the Department during the
11		second preceding calendar month. The amount to be paid to each
12		municipality shall be the amount (not including credit
13		memoranda and not including taxes and penalties collected on
14		aviation fuel sold on or after December 1, 2019) collected
15		under this subsection during the second preceding calendar
16		month by the Department plus an amount the Department
17		determines is necessary to offset any amounts that were
18		erroneously paid to a different taxing body, and not including
19		an amount equal to the amount of refunds made during the second
20		preceding calendar month by the Department, less 2% of that
21		amount (except the amount collected on aviation fuel sold on or
22		after December 1, 2019), which shall be deposited into the Tax
23		Compliance and Administration Fund and shall be used by the
24		Department, subject to appropriation, to cover the costs of the
25		Department in administering and enforcing the provisions of
26		this subsection, on behalf of such municipality, and not

SB1814 Enrolled - 702 - LRB101 09785 HLH 54886 b
1		including any amount that the Department determines is
2		necessary to offset any amounts that were payable to a
3		different taxing body but were erroneously paid to the
4		municipality, and not including any amounts that are
5		transferred to the STAR Bonds Revenue Fund. Within 10 days
6		after receipt by the Comptroller of the disbursement
7		certification to the municipalities provided for in this
8		subsection to be given to the Comptroller by the Department,
9		the Comptroller shall cause the orders to be drawn for the
10		respective amounts in accordance with the directions contained
11		in the certification. The proceeds of the tax paid to
12		municipalities under this subsection shall be deposited into
13		the Business District Tax Allocation Fund by the municipality.
14		An ordinance imposing or discontinuing the tax under this
15		subsection or effecting a change in the rate thereof shall
16		either (i) be adopted and a certified copy thereof filed with
17		the Department on or before the first day of April, whereupon
18		the Department, if all other requirements of this subsection
19		are met, shall proceed to administer and enforce this
20		subsection as of the first day of July next following the
21		adoption and filing; or (ii) be adopted and a certified copy
22		thereof filed with the Department on or before the first day of
23		October, whereupon, if all other requirements of this
24		subsection are met, the Department shall proceed to administer
25		and enforce this subsection as of the first day of January next
26		following the adoption and filing.

SB1814 Enrolled - 703 - LRB101 09785 HLH 54886 b
1		The Department of Revenue shall not administer or enforce
2		an ordinance imposing, discontinuing, or changing the rate of
3		the tax under this subsection, until the municipality also
4		provides, in the manner prescribed by the Department, the
5		boundaries of the business district and each address in the
6		business district in such a way that the Department can
7		determine by its address whether a business is located in the
8		business district. The municipality must provide this boundary
9		and address information to the Department on or before April 1
10		for administration and enforcement of the tax under this
11		subsection by the Department beginning on the following July 1
12		and on or before October 1 for administration and enforcement
13		of the tax under this subsection by the Department beginning on
14		the following January 1. The Department of Revenue shall not
15		administer or enforce any change made to the boundaries of a
16		business district or address change, addition, or deletion
17		until the municipality reports the boundary change or address
18		change, addition, or deletion to the Department in the manner
19		prescribed by the Department. The municipality must provide
20		this boundary change information or address change, addition,
21		or deletion to the Department on or before April 1 for
22		administration and enforcement by the Department of the change
23		beginning on the following July 1 and on or before October 1
24		for administration and enforcement by the Department of the
25		change beginning on the following January 1. The retailers in
26		the business district shall be responsible for charging the tax

SB1814 Enrolled - 704 - LRB101 09785 HLH 54886 b
1		imposed under this subsection. If a retailer is incorrectly
2		included or excluded from the list of those required to collect
3		the tax under this subsection, both the Department of Revenue
4		and the retailer shall be held harmless if they reasonably
5		relied on information provided by the municipality.
6		A municipality that imposes the tax under this subsection
7		must submit to the Department of Revenue any other information
8		as the Department may require for the administration and
9		enforcement of the tax.
10		When certifying the amount of a monthly disbursement to a
11		municipality under this subsection, the Department shall
12		increase or decrease the amount by an amount necessary to
13		offset any misallocation of previous disbursements. The offset
14		amount shall be the amount erroneously disbursed within the
15		previous 6 months from the time a misallocation is discovered.
16		Nothing in this subsection shall be construed to authorize
17		the municipality to impose a tax upon the privilege of engaging
18		in any business which under the Constitution of the United
19		States may not be made the subject of taxation by this State.
20		If a tax is imposed under this subsection (b), a tax shall
21		also be imposed under subsection (c) of this Section.
22		(c) If a tax has been imposed under subsection (b), a
23		Business District Service Occupation Tax shall also be imposed
24		upon all persons engaged, in the business district, in the
25		business of making sales of service, who, as an incident to
26		making those sales of service, transfer tangible personal

SB1814 Enrolled - 705 - LRB101 09785 HLH 54886 b
1		property within the business district, either in the form of
2		tangible personal property or in the form of real estate as an
3		incident to a sale of service. The tax shall be imposed at the
4		same rate as the tax imposed in subsection (b) and shall not
5		exceed 1% of the selling price of tangible personal property so
6		transferred within the business district, to be imposed only in
7		0.25% increments. The tax may not be imposed on tangible
8		personal property taxed at the 1% rate under the Service
9		Occupation Tax Act. Beginning December 1, 2019, this tax is not
10		imposed on sales of aviation fuel unless the tax revenue is
11		expended for airport-related purposes. If the District does not
12		have an airport-related purpose to which it dedicates aviation
13		fuel tax revenue, then aviation fuel is excluded from the tax.
14		Each municipality must comply with the certification
15		requirements for airport-related purposes under Section
16		8-11-22. For purposes of this Act, "airport-related purposes"
17		has the meaning ascribed in Section 6z-20.2 of the State
18		Finance Act. This exclusion for aviation fuel only applies for
19		so long as the revenue use requirements of 49 U.S.C. 47107(b)
20		and 49 U.S.C. 47133 are binding on the District.
21		The tax imposed under this subsection and all civil
22		penalties that may be assessed as an incident thereof shall be
23		collected and enforced by the Department of Revenue. The
24		certificate of registration which is issued by the Department
25		to a retailer under the Retailers' Occupation Tax Act or under
26		the Service Occupation Tax Act shall permit such registrant to

SB1814 Enrolled - 706 - LRB101 09785 HLH 54886 b
1		engage in a business which is taxable under any ordinance or
2		resolution enacted pursuant to this subsection without
3		registering separately with the Department under such
4		ordinance or resolution or under this subsection. The
5		Department of Revenue shall have full power to administer and
6		enforce this subsection; to collect all taxes and penalties due
7		under this subsection; to dispose of taxes and penalties so
8		collected in the manner hereinafter provided; and to determine
9		all rights to credit memoranda arising on account of the
10		erroneous payment of tax or penalty under this subsection. In
11		the administration of, and compliance with this subsection, the
12		Department and persons who are subject to this subsection shall
13		have the same rights, remedies, privileges, immunities, powers
14		and duties, and be subject to the same conditions,
15		restrictions, limitations, penalties, exclusions, exemptions,
16		and definitions of terms and employ the same modes of procedure
17		as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
18		(in respect to all provisions therein other than the State rate
19		of tax), 4 (except that the reference to the State shall be to
20		the business district), 5, 7, 8 (except that the jurisdiction
21		to which the tax shall be a debt to the extent indicated in
22		that Section 8 shall be the municipality), 9 (except as to the
23		disposition of taxes and penalties collected, and except that
24		the returned merchandise credit for this tax may not be taken
25		against any State tax, and except that the retailer's discount
26		is not allowed for taxes paid on aviation fuel that are

SB1814 Enrolled - 707 - LRB101 09785 HLH 54886 b
1		deposited into the Local Government Aviation Trust Fund), 10,
2		11, 12 (except the reference therein to Section 2b of the
3		Retailers' Occupation Tax Act), 13 (except that any reference
4		to the State shall mean the municipality), the first paragraph
5		of Section 15, and Sections 16, 17, 18, 19 and 20 of the
6		Service Occupation Tax Act and all provisions of the Uniform
7		Penalty and Interest Act, as fully as if those provisions were
8		set forth herein.
9		Persons subject to any tax imposed under the authority
10		granted in this subsection may reimburse themselves for their
11		serviceman's tax liability hereunder by separately stating the
12		tax as an additional charge, which charge may be stated in
13		combination, in a single amount, with State tax that servicemen
14		are authorized to collect under the Service Use Tax Act, in
15		accordance with such bracket schedules as the Department may
16		prescribe.
17		Whenever the Department determines that a refund should be
18		made under this subsection to a claimant instead of issuing
19		credit memorandum, the Department shall notify the State
20		Comptroller, who shall cause the order to be drawn for the
21		amount specified, and to the person named, in such notification
22		from the Department. Such refund shall be paid by the State
23		Treasurer out of the business district retailers' occupation
24		tax fund.
25		Except as otherwise provided in this paragraph, the The
26		Department shall forthwith pay over to the State Treasurer,

SB1814 Enrolled - 708 - LRB101 09785 HLH 54886 b
1		ex-officio, as trustee, all taxes, penalties, and interest
2		collected under this subsection for deposit into the business
3		district retailers' occupation tax fund. Taxes and penalties
4		collected on aviation fuel sold on or after December 1, 2019,
5		shall be immediately paid over by the Department to the State
6		Treasurer, ex officio, as trustee, for deposit into the Local
7		Government Aviation Trust Fund. The Department shall only pay
8		moneys into the Local Government Aviation Trust Fund under this
9		Act for so long as the revenue use requirements of 49 U.S.C.
10		47107(b) and 49 U.S.C. 47133 are binding on the District.
11		As soon as possible after the first day of each month,
12		beginning January 1, 2011, upon certification of the Department
13		of Revenue, the Comptroller shall order transferred, and the
14		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
15		local sales tax increment, as defined in the Innovation
16		Development and Economy Act, collected under this subsection
17		during the second preceding calendar month for sales within a
18		STAR bond district.
19		After the monthly transfer to the STAR Bonds Revenue Fund,
20		on or before the 25th day of each calendar month, the
21		Department shall prepare and certify to the Comptroller the
22		disbursement of stated sums of money to named municipalities
23		from the business district retailers' occupation tax fund, the
24		municipalities to be those from which suppliers and servicemen
25		have paid taxes or penalties under this subsection to the
26		Department during the second preceding calendar month. The

SB1814 Enrolled - 709 - LRB101 09785 HLH 54886 b
1		amount to be paid to each municipality shall be the amount (not
2		including credit memoranda and not including taxes and
3		penalties collected on aviation fuel sold on or after December
4		1, 2019) collected under this subsection during the second
5		preceding calendar month by the Department, less 2% of that
6		amount (except the amount collected on aviation fuel sold on or
7		after December 1, 2019), which shall be deposited into the Tax
8		Compliance and Administration Fund and shall be used by the
9		Department, subject to appropriation, to cover the costs of the
10		Department in administering and enforcing the provisions of
11		this subsection, and not including an amount equal to the
12		amount of refunds made during the second preceding calendar
13		month by the Department on behalf of such municipality, and not
14		including any amounts that are transferred to the STAR Bonds
15		Revenue Fund. Within 10 days after receipt, by the Comptroller,
16		of the disbursement certification to the municipalities,
17		provided for in this subsection to be given to the Comptroller
18		by the Department, the Comptroller shall cause the orders to be
19		drawn for the respective amounts in accordance with the
20		directions contained in such certification. The proceeds of the
21		tax paid to municipalities under this subsection shall be
22		deposited into the Business District Tax Allocation Fund by the
23		municipality.
24		An ordinance imposing or discontinuing the tax under this
25		subsection or effecting a change in the rate thereof shall
26		either (i) be adopted and a certified copy thereof filed with

SB1814 Enrolled - 710 - LRB101 09785 HLH 54886 b
1		the Department on or before the first day of April, whereupon
2		the Department, if all other requirements of this subsection
3		are met, shall proceed to administer and enforce this
4		subsection as of the first day of July next following the
5		adoption and filing; or (ii) be adopted and a certified copy
6		thereof filed with the Department on or before the first day of
7		October, whereupon, if all other conditions of this subsection
8		are met, the Department shall proceed to administer and enforce
9		this subsection as of the first day of January next following
10		the adoption and filing.
11		The Department of Revenue shall not administer or enforce
12		an ordinance imposing, discontinuing, or changing the rate of
13		the tax under this subsection, until the municipality also
14		provides, in the manner prescribed by the Department, the
15		boundaries of the business district in such a way that the
16		Department can determine by its address whether a business is
17		located in the business district. The municipality must provide
18		this boundary and address information to the Department on or
19		before April 1 for administration and enforcement of the tax
20		under this subsection by the Department beginning on the
21		following July 1 and on or before October 1 for administration
22		and enforcement of the tax under this subsection by the
23		Department beginning on the following January 1. The Department
24		of Revenue shall not administer or enforce any change made to
25		the boundaries of a business district or address change,
26		addition, or deletion until the municipality reports the

SB1814 Enrolled - 711 - LRB101 09785 HLH 54886 b
1		boundary change or address change, addition, or deletion to the
2		Department in the manner prescribed by the Department. The
3		municipality must provide this boundary change information or
4		address change, addition, or deletion to the Department on or
5		before April 1 for administration and enforcement by the
6		Department of the change beginning on the following July 1 and
7		on or before October 1 for administration and enforcement by
8		the Department of the change beginning on the following January
9		1. The retailers in the business district shall be responsible
10		for charging the tax imposed under this subsection. If a
11		retailer is incorrectly included or excluded from the list of
12		those required to collect the tax under this subsection, both
13		the Department of Revenue and the retailer shall be held
14		harmless if they reasonably relied on information provided by
15		the municipality.
16		A municipality that imposes the tax under this subsection
17		must submit to the Department of Revenue any other information
18		as the Department may require for the administration and
19		enforcement of the tax.
20		Nothing in this subsection shall be construed to authorize
21		the municipality to impose a tax upon the privilege of engaging
22		in any business which under the Constitution of the United
23		States may not be made the subject of taxation by the State.
24		If a tax is imposed under this subsection (c), a tax shall
25		also be imposed under subsection (b) of this Section.
26		(d) By ordinance, a municipality that has designated a

SB1814 Enrolled - 712 - LRB101 09785 HLH 54886 b
1		business district under this Law may impose an occupation tax
2		upon all persons engaged in the business district in the
3		business of renting, leasing, or letting rooms in a hotel, as
4		defined in the Hotel Operators' Occupation Tax Act, at a rate
5		not to exceed 1% of the gross rental receipts from the renting,
6		leasing, or letting of hotel rooms within the business
7		district, to be imposed only in 0.25% increments, excluding,
8		however, from gross rental receipts the proceeds of renting,
9		leasing, or letting to permanent residents of a hotel, as
10		defined in the Hotel Operators' Occupation Tax Act, and
11		proceeds from the tax imposed under subsection (c) of Section
12		13 of the Metropolitan Pier and Exposition Authority Act.
13		The tax imposed by the municipality under this subsection
14		and all civil penalties that may be assessed as an incident to
15		that tax shall be collected and enforced by the municipality
16		imposing the tax. The municipality shall have full power to
17		administer and enforce this subsection, to collect all taxes
18		and penalties due under this subsection, to dispose of taxes
19		and penalties so collected in the manner provided in this
20		subsection, and to determine all rights to credit memoranda
21		arising on account of the erroneous payment of tax or penalty
22		under this subsection. In the administration of and compliance
23		with this subsection, the municipality and persons who are
24		subject to this subsection shall have the same rights,
25		remedies, privileges, immunities, powers, and duties, shall be
26		subject to the same conditions, restrictions, limitations,

SB1814 Enrolled - 713 - LRB101 09785 HLH 54886 b
1		penalties, and definitions of terms, and shall employ the same
2		modes of procedure as are employed with respect to a tax
3		adopted by the municipality under Section 8-3-14 of this Code.
4		Persons subject to any tax imposed under the authority
5		granted in this subsection may reimburse themselves for their
6		tax liability for that tax by separately stating that tax as an
7		additional charge, which charge may be stated in combination,
8		in a single amount, with State taxes imposed under the Hotel
9		Operators' Occupation Tax Act, and with any other tax.
10		Nothing in this subsection shall be construed to authorize
11		a municipality to impose a tax upon the privilege of engaging
12		in any business which under the Constitution of the United
13		States may not be made the subject of taxation by this State.
14		The proceeds of the tax imposed under this subsection shall
15		be deposited into the Business District Tax Allocation Fund.
16		(e) Obligations secured by the Business District Tax
17		Allocation Fund may be issued to provide for the payment or
18		reimbursement of business district project costs. Those
19		obligations, when so issued, shall be retired in the manner
20		provided in the ordinance authorizing the issuance of those
21		obligations by the receipts of taxes imposed pursuant to
22		subsections (10) and (11) of Section 11-74.3-3 and by other
23		revenue designated or pledged by the municipality. A
24		municipality may in the ordinance pledge, for any period of
25		time up to and including the dissolution date, all or any part
26		of the funds in and to be deposited in the Business District

SB1814 Enrolled - 714 - LRB101 09785 HLH 54886 b
1		Tax Allocation Fund to the payment of business district project
2		costs and obligations. Whenever a municipality pledges all of
3		the funds to the credit of a business district tax allocation
4		fund to secure obligations issued or to be issued to pay or
5		reimburse business district project costs, the municipality
6		may specifically provide that funds remaining to the credit of
7		such business district tax allocation fund after the payment of
8		such obligations shall be accounted for annually and shall be
9		deemed to be "surplus" funds, and such "surplus" funds shall be
10		expended by the municipality for any business district project
11		cost as approved in the business district plan. Whenever a
12		municipality pledges less than all of the monies to the credit
13		of a business district tax allocation fund to secure
14		obligations issued or to be issued to pay or reimburse business
15		district project costs, the municipality shall provide that
16		monies to the credit of the business district tax allocation
17		fund and not subject to such pledge or otherwise encumbered or
18		required for payment of contractual obligations for specific
19		business district project costs shall be calculated annually
20		and shall be deemed to be "surplus" funds, and such "surplus"
21		funds shall be expended by the municipality for any business
22		district project cost as approved in the business district
23		plan.
24		No obligation issued pursuant to this Law and secured by a
25		pledge of all or any portion of any revenues received or to be
26		received by the municipality from the imposition of taxes

SB1814 Enrolled - 715 - LRB101 09785 HLH 54886 b
1		pursuant to subsection (10) of Section 11-74.3-3, shall be
2		deemed to constitute an economic incentive agreement under
3		Section 8-11-20, notwithstanding the fact that such pledge
4		provides for the sharing, rebate, or payment of retailers'
5		occupation taxes or service occupation taxes imposed pursuant
6		to subsection (10) of Section 11-74.3-3 and received or to be
7		received by the municipality from the development or
8		redevelopment of properties in the business district.
9		Without limiting the foregoing in this Section, the
10		municipality may further secure obligations secured by the
11		business district tax allocation fund with a pledge, for a
12		period not greater than the term of the obligations and in any
13		case not longer than the dissolution date, of any part or any
14		combination of the following: (i) net revenues of all or part
15		of any business district project; (ii) taxes levied or imposed
16		by the municipality on any or all property in the municipality,
17		including, specifically, taxes levied or imposed by the
18		municipality in a special service area pursuant to the Special
19		Service Area Tax Law; (iii) the full faith and credit of the
20		municipality; (iv) a mortgage on part or all of the business
21		district project; or (v) any other taxes or anticipated
22		receipts that the municipality may lawfully pledge.
23		Such obligations may be issued in one or more series, bear
24		such date or dates, become due at such time or times as therein
25		provided, but in any case not later than (i) 20 years after the
26		date of issue or (ii) the dissolution date, whichever is

SB1814 Enrolled - 716 - LRB101 09785 HLH 54886 b
1		earlier, bear interest payable at such intervals and at such
2		rate or rates as set forth therein, except as may be limited by
3		applicable law, which rate or rates may be fixed or variable,
4		be in such denominations, be in such form, either coupon,
5		registered, or book-entry, carry such conversion, registration
6		and exchange privileges, be subject to defeasance upon such
7		terms, have such rank or priority, be executed in such manner,
8		be payable in such medium or payment at such place or places
9		within or without the State, make provision for a corporate
10		trustee within or without the State with respect to such
11		obligations, prescribe the rights, powers, and duties thereof
12		to be exercised for the benefit of the municipality and the
13		benefit of the owners of such obligations, provide for the
14		holding in trust, investment, and use of moneys, funds, and
15		accounts held under an ordinance, provide for assignment of and
16		direct payment of the moneys to pay such obligations or to be
17		deposited into such funds or accounts directly to such trustee,
18		be subject to such terms of redemption with or without premium,
19		and be sold at such price, all as the corporate authorities
20		shall determine. No referendum approval of the electors shall
21		be required as a condition to the issuance of obligations
22		pursuant to this Law except as provided in this Section.
23		In the event the municipality authorizes the issuance of
24		obligations pursuant to the authority of this Law secured by
25		the full faith and credit of the municipality, or pledges ad
26		valorem taxes pursuant to this subsection, which obligations

SB1814 Enrolled - 717 - LRB101 09785 HLH 54886 b
1		are other than obligations which may be issued under home rule
2		powers provided by Section 6 of Article VII of the Illinois
3		Constitution or which ad valorem taxes are other than ad
4		valorem taxes which may be pledged under home rule powers
5		provided by Section 6 of Article VII of the Illinois
6		Constitution or which are levied in a special service area
7		pursuant to the Special Service Area Tax Law, the ordinance
8		authorizing the issuance of those obligations or pledging those
9		taxes shall be published within 10 days after the ordinance has
10		been adopted, in a newspaper having a general circulation
11		within the municipality. The publication of the ordinance shall
12		be accompanied by a notice of (i) the specific number of voters
13		required to sign a petition requesting the question of the
14		issuance of the obligations or pledging such ad valorem taxes
15		to be submitted to the electors; (ii) the time within which the
16		petition must be filed; and (iii) the date of the prospective
17		referendum. The municipal clerk shall provide a petition form
18		to any individual requesting one.
19		If no petition is filed with the municipal clerk, as
20		hereinafter provided in this Section, within 21 days after the
21		publication of the ordinance, the ordinance shall be in effect.
22		However, if within that 21-day period a petition is filed with
23		the municipal clerk, signed by electors numbering not less than
24		15% of the number of electors voting for the mayor or president
25		at the last general municipal election, asking that the
26		question of issuing obligations using full faith and credit of

SB1814 Enrolled - 718 - LRB101 09785 HLH 54886 b
1		the municipality as security for the cost of paying or
2		reimbursing business district project costs, or of pledging
3		such ad valorem taxes for the payment of those obligations, or
4		both, be submitted to the electors of the municipality, the
5		municipality shall not be authorized to issue obligations of
6		the municipality using the full faith and credit of the
7		municipality as security or pledging such ad valorem taxes for
8		the payment of those obligations, or both, until the
9		proposition has been submitted to and approved by a majority of
10		the voters voting on the proposition at a regularly scheduled
11		election. The municipality shall certify the proposition to the
12		proper election authorities for submission in accordance with
13		the general election law.
14		The ordinance authorizing the obligations may provide that
15		the obligations shall contain a recital that they are issued
16		pursuant to this Law, which recital shall be conclusive
17		evidence of their validity and of the regularity of their
18		issuance.
19		In the event the municipality authorizes issuance of
20		obligations pursuant to this Law secured by the full faith and
21		credit of the municipality, the ordinance authorizing the
22		obligations may provide for the levy and collection of a direct
23		annual tax upon all taxable property within the municipality
24		sufficient to pay the principal thereof and interest thereon as
25		it matures, which levy may be in addition to and exclusive of
26		the maximum of all other taxes authorized to be levied by the

SB1814 Enrolled - 719 - LRB101 09785 HLH 54886 b
1		municipality, which levy, however, shall be abated to the
2		extent that monies from other sources are available for payment
3		of the obligations and the municipality certifies the amount of
4		those monies available to the county clerk.
5		A certified copy of the ordinance shall be filed with the
6		county clerk of each county in which any portion of the
7		municipality is situated, and shall constitute the authority
8		for the extension and collection of the taxes to be deposited
9		in the business district tax allocation fund.
10		A municipality may also issue its obligations to refund, in
11		whole or in part, obligations theretofore issued by the
12		municipality under the authority of this Law, whether at or
13		prior to maturity. However, the last maturity of the refunding
14		obligations shall not be expressed to mature later than the
15		dissolution date.
16		In the event a municipality issues obligations under home
17		rule powers or other legislative authority, the proceeds of
18		which are pledged to pay or reimburse business district project
19		costs, the municipality may, if it has followed the procedures
20		in conformance with this Law, retire those obligations from
21		funds in the business district tax allocation fund in amounts
22		and in such manner as if those obligations had been issued
23		pursuant to the provisions of this Law.
24		No obligations issued pursuant to this Law shall be
25		regarded as indebtedness of the municipality issuing those
26		obligations or any other taxing district for the purpose of any

SB1814 Enrolled - 720 - LRB101 09785 HLH 54886 b
1		limitation imposed by law.
2		Obligations issued pursuant to this Law shall not be
3		subject to the provisions of the Bond Authorization Act.
4		(f) When business district project costs, including,
5		without limitation, all obligations paying or reimbursing
6		business district project costs have been paid, any surplus
7		funds then remaining in the Business District Tax Allocation
8		Fund shall be distributed to the municipal treasurer for
9		deposit into the general corporate fund of the municipality.
10		Upon payment of all business district project costs and
11		retirement of all obligations paying or reimbursing business
12		district project costs, but in no event more than 23 years
13		after the date of adoption of the ordinance imposing taxes
14		pursuant to subsection (10) or (11) of Section 11-74.3-3, the
15		municipality shall adopt an ordinance immediately rescinding
16		the taxes imposed pursuant to subsection (10) or (11) of
17		Section 11-74.3-3.
18		(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
19		(65 ILCS 5/11-101-3 new)
20		Sec. 11-101-3. Noise mitigation; air quality.
21		(a) A municipality that has implemented a Residential Sound
22		Insulation Program to mitigate aircraft noise shall perform
23		indoor air quality monitoring and laboratory analysis of
24		windows and doors installed pursuant to the Residential Sound
25		Insulation Program to determine whether there are any adverse

SB1814 Enrolled - 721 - LRB101 09785 HLH 54886 b
1		health impacts associated with off-gassing from such windows
2		and doors. Such monitoring and analysis shall be consistent
3		with applicable professional and industry standards. The
4		municipality shall make any final reports resulting from such
5		monitoring and analysis available to the public on the
6		municipality's website. The municipality shall develop a
7		science-based mitigation plan to address significant
8		health-related impacts, if any, associated with such windows
9		and doors as determined by the results of the monitoring and
10		analysis. In a municipality that has implemented a Residential
11		Sound Insulation Program to mitigate aircraft noise, if
12		requested by the homeowner pursuant to a process established by
13		the municipality, which process shall include, at a minimum,
14		notification in a newspaper of general circulation and a mailer
15		sent to every address identified as a recipient of windows and
16		doors installed under the Residential Sound Insulation
17		Program, the municipality shall replace all windows and doors
18		installed under the Residential Sound Insulation Program in
19		such homes where one or more windows or doors have been found
20		to have caused offensive odors. Only those homeowners who
21		request that the municipality perform an odor inspection as
22		prescribed by the process established by the municipality prior
23		to March 31, 2020 shall be eligible for odorous window and
24		odorous door replacement. Homes that have been identified by
25		the municipality as having odorous windows or doors are not
26		required to make said request to the municipality. The right to

SB1814 Enrolled - 722 - LRB101 09785 HLH 54886 b
1		make a claim for replacement and have it considered pursuant to
2		this Section shall not be affected by the fact of odor-related
3		claims made or odor-related products received pursuant to the
4		Residential Sound Insulation Program prior to the effective
5		date of this Section.
6		(b) An advisory committee shall be formed, composed of the
7		following: (i) 2 members of the municipality who reside in
8		homes that have received windows or doors pursuant to the
9		Residential Sound Insulation Program and have been identified
10		by the municipality as having odorous windows or doors,
11		appointed by the Secretary of Transportation; (ii) one employee
12		of the Aeronautics Division of the Department of
13		Transportation; and (iii) 2 employees of the municipality that
14		implemented the Residential Sound Insulation Program in
15		question. The advisory committee shall determine by majority
16		vote which homes contain windows or doors that cause offensive
17		odors and thus are eligible for replacement, shall promulgate a
18		list of such homes, and shall develop recommendations as to the
19		order in which homes are to receive window replacement. The
20		recommendations shall include reasonable and objective
21		criteria for determining which windows or doors are odorous,
22		consideration of the date of odor confirmation for
23		prioritization, severity of odor, geography and individual
24		hardship, and shall provide such recommendations to the
25		municipality. The advisory committee shall comply with the
26		requirements of the Illinois Open Meetings Act. The

SB1814 Enrolled - 723 - LRB101 09785 HLH 54886 b
1		municipality shall consider the recommendations of the
2		committee but shall retain final decision-making authority
3		over replacement of windows and doors installed under the
4		Residential Sound Insulation Program, and shall comply with all
5		federal, State, and local laws involving procurement. A
6		municipality administering claims pursuant to this Section
7		shall provide to every address identified as having submitted a
8		valid claim under this Section a quarterly report setting forth
9		the municipality's activities undertaken pursuant to this
10		Section for that quarter. However, the municipality shall
11		replace windows and doors pursuant to this Section only if, and
12		to the extent, grants are distributed to, and received by, the
13		municipality from the Sound-Reducing Windows and Doors
14		Replacement Fund for the costs associated with the replacement
15		of sound-reducing windows and doors installed under the
16		Residential Sound Insulation Program pursuant to Section
17		6z-20.1 of the State Finance Act. In addition, the municipality
18		shall revise its specifications for procurement of windows for
19		the Residential Sound Insulation Program to address potential
20		off-gassing from such windows in future phases of the program.
21		A municipality subject to the Section shall not legislate or
22		otherwise regulate with regard to indoor air quality
23		monitoring, laboratory analysis or replacement requirements,
24		except as provided in this Section, but the foregoing
25		restriction shall not limit said municipality's taxing power.
26		(c) A home rule unit may not regulate indoor air quality

SB1814 Enrolled - 724 - LRB101 09785 HLH 54886 b
1		monitoring and laboratory analysis, and related mitigation and
2		mitigation plans, in a manner inconsistent with this Section.
3		This Section is a limitation of home rule powers and functions
4		under subsection (i) of Section 6 of Article VII of the
5		Illinois Constitution on the concurrent exercise by home rule
6		units of powers and functions exercised by the State.
7		(d) This Section shall not be construed to create a private
8		right of action.
9		Section 15-50. The Civic Center Code is amended by changing
10		Section 245-12 as follows:
11		(70 ILCS 200/245-12)
12		Sec. 245-12. Use and occupation taxes.
13		(a) The Authority may adopt a resolution that authorizes a
14		referendum on the question of whether the Authority shall be
15		authorized to impose a retailers' occupation tax, a service
16		occupation tax, and a use tax in one-quarter percent increments
17		at a rate not to exceed 1%. The Authority shall certify the
18		question to the proper election authorities who shall submit
19		the question to the voters of the metropolitan area at the next
20		regularly scheduled election in accordance with the general
21		election law. The question shall be in substantially the
22		following form:
23		"Shall the Salem Civic Center Authority be authorized to
24		impose a retailers' occupation tax, a service occupation

SB1814 Enrolled - 725 - LRB101 09785 HLH 54886 b
1		tax, and a use tax at the rate of (rate) for the sole
2		purpose of obtaining funds for the support, construction,
3		maintenance, or financing of a facility of the Authority?"
4		Votes shall be recorded as "yes" or "no". If a majority of
5		all votes cast on the proposition are in favor of the
6		proposition, the Authority is authorized to impose the tax.
7		(b) The Authority shall impose the retailers' occupation
8		tax upon all persons engaged in the business of selling
9		tangible personal property at retail in the metropolitan area,
10		at the rate approved by referendum, on the gross receipts from
11		the sales made in the course of such business within the
12		metropolitan area. Beginning December 1, 2019, this tax is not
13		imposed on sales of aviation fuel unless the tax revenue is
14		expended for airport-related purposes. If the Authority does
15		not have an airport-related purpose to which it dedicates
16		aviation fuel tax revenue, then aviation fuel is excluded from
17		the tax. For purposes of this Act, "airport-related purposes"
18		has the meaning ascribed in Section 6z-20.2 of the State
19		Finance Act. This exclusion for aviation fuel only applies for
20		so long as the revenue use requirements of 49 U.S.C. 47107(b)
21		and 49 U.S.C. 47133 are binding on the Authority.
22		On or before September 1, 2019, and on or before each April
23		1 and October 1 thereafter, the Authority must certify to the
24		Department of Transportation, in the form and manner required
25		by the Department, whether the Authority has an airport-related
26		purpose, which would allow any Retailers' Occupation Tax and

SB1814 Enrolled - 726 - LRB101 09785 HLH 54886 b
1		Service Occupation Tax imposed by the Authority to include tax
2		on aviation fuel. On or before October 1, 2019, and on or
3		before each May 1 and November 1 thereafter, the Department of
4		Transportation shall provide to the Department of Revenue, a
5		list of units of local government which have certified to the
6		Department of Transportation that they have airport-related
7		purposes, which would allow any Retailers' Occupation Tax and
8		Service Occupation Tax imposed by the unit of local government
9		to include tax on aviation fuel. All disputes regarding whether
10		or not a unit of local government has an airport-related
11		purpose shall be resolved by the Department of Transportation.
12		The tax imposed under this Section and all civil penalties
13		that may be assessed as an incident thereof shall be collected
14		and enforced by the Department of Revenue. The Department has
15		full power to administer and enforce this Section; to collect
16		all taxes and penalties so collected in the manner provided in
17		this Section; and to determine all rights to credit memoranda
18		arising on account of the erroneous payment of tax or penalty
19		hereunder. In the administration of, and compliance with, this
20		Section, the Department and persons who are subject to this
21		Section shall (i) have the same rights, remedies, privileges,
22		immunities, powers and duties, (ii) be subject to the same
23		conditions, restrictions, limitations, penalties, exclusions,
24		exemptions, and definitions of terms, and (iii) employ the same
25		modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
26		1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in

SB1814 Enrolled - 727 - LRB101 09785 HLH 54886 b
1		respect to all provisions therein other than the State rate of
2		tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except as to the
3		disposition of taxes and penalties collected and provisions
4		related to quarter monthly payments, and except that the
5		retailer's discount is not allowed for taxes paid on aviation
6		fuel that are deposited into the Local Government Aviation
7		Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
8		6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
9		Retailers' Occupation Tax Act and Section 3-7 of the Uniform
10		Penalty and Interest Act, as fully as if those provisions were
11		set forth in this subsection.
12		Persons subject to any tax imposed under this subsection
13		may reimburse themselves for their seller's tax liability by
14		separately stating the tax as an additional charge, which
15		charge may be stated in combination, in a single amount, with
16		State taxes that sellers are required to collect, in accordance
17		with such bracket schedules as the Department may prescribe.
18		Whenever the Department determines that a refund should be
19		made under this subsection to a claimant instead of issuing a
20		credit memorandum, the Department shall notify the State
21		Comptroller, who shall cause the warrant to be drawn for the
22		amount specified, and to the person named, in the notification
23		from the Department. The refund shall be paid by the State
24		Treasurer out of the tax fund referenced under paragraph (g) of
25		this Section.
26		If a tax is imposed under this subsection (b), a tax shall

SB1814 Enrolled - 728 - LRB101 09785 HLH 54886 b
1		also be imposed at the same rate under subsections (c) and (d)
2		of this Section.
3		For the purpose of determining whether a tax authorized
4		under this Section is applicable, a retail sale, by a producer
5		of coal or other mineral mined in Illinois, is a sale at retail
6		at the place where the coal or other mineral mined in Illinois
7		is extracted from the earth. This paragraph does not apply to
8		coal or other mineral when it is delivered or shipped by the
9		seller to the purchaser at a point outside Illinois so that the
10		sale is exempt under the Federal Constitution as a sale in
11		interstate or foreign commerce.
12		Nothing in this Section shall be construed to authorize the
13		Authority to impose a tax upon the privilege of engaging in any
14		business which under the Constitution of the United States may
15		not be made the subject of taxation by this State.
16		(c) If a tax has been imposed under subsection (b), a
17		service occupation tax shall also be imposed at the same rate
18		upon all persons engaged, in the metropolitan area, in the
19		business of making sales of service, who, as an incident to
20		making those sales of service, transfer tangible personal
21		property within the metropolitan area as an incident to a sale
22		of service. The tax imposed under this subsection and all civil
23		penalties that may be assessed as an incident thereof shall be
24		collected and enforced by the Department of Revenue.
25		Beginning December 1, 2019, this tax is not imposed on
26		sales of aviation fuel unless the tax revenue is expended for

SB1814 Enrolled - 729 - LRB101 09785 HLH 54886 b
1		airport-related purposes. If the Authority does not have an
2		airport-related purpose to which it dedicates aviation fuel tax
3		revenue, then aviation fuel is excluded from the tax. On or
4		before September 1, 2019, and on or before each April 1 and
5		October 1 thereafter, the Authority must certify to the
6		Department of Transportation, in the form and manner required
7		by the Department, whether the Authority has an airport-related
8		purpose, which would allow any Retailers' Occupation Tax and
9		Service Occupation Tax imposed by the Authority to include tax
10		on aviation fuel. On or before October, 2019, and on or before
11		each May 1 and November 1 thereafter, the Department of
12		Transportation shall provide to the Department of Revenue, a
13		list of units of local government which have certified to the
14		Department of Transportation that they have airport-related
15		purposes, which would allow any Retailers' Occupation Tax and
16		Service Occupation Tax imposed by the unit of local government
17		to include tax on aviation fuel. All disputes regarding whether
18		or not a unit of local government has an airport-related
19		purpose shall be resolved by the Department of Transportation.
20		The Department has full power to administer and enforce
21		this paragraph; to collect all taxes and penalties due
22		hereunder; to dispose of taxes and penalties so collected in
23		the manner hereinafter provided; and to determine all rights to
24		credit memoranda arising on account of the erroneous payment of
25		tax or penalty hereunder. In the administration of, and
26		compliance with this paragraph, the Department and persons who

SB1814 Enrolled - 730 - LRB101 09785 HLH 54886 b
1		are subject to this paragraph shall (i) have the same rights,
2		remedies, privileges, immunities, powers, and duties, (ii) be
3		subject to the same conditions, restrictions, limitations,
4		penalties, exclusions, exemptions, and definitions of terms,
5		and (iii) employ the same modes of procedure as are prescribed
6		in Sections 2 (except that the reference to State in the
7		definition of supplier maintaining a place of business in this
8		State shall mean the metropolitan area), 2a, 2b, 3 through 3-55
9		(in respect to all provisions therein other than the State rate
10		of tax), 4 (except that the reference to the State shall be to
11		the Authority), 5, 7, 8 (except that the jurisdiction to which
12		the tax shall be a debt to the extent indicated in that Section
13		8 shall be the Authority), 9 (except as to the disposition of
14		taxes and penalties collected, and except that the returned
15		merchandise credit for this tax may not be taken against any
16		State tax, and except that the retailer's discount is not
17		allowed for taxes paid on aviation fuel that are deposited into
18		the Local Government Aviation Trust Fund), 11, 12 (except the
19		reference therein to Section 2b of the Retailers' Occupation
20		Tax Act), 13 (except that any reference to the State shall mean
21		the Authority), 15, 16, 17, 18, 19 and 20 of the Service
22		Occupation Tax Act and Section 3-7 of the Uniform Penalty and
23		Interest Act, as fully as if those provisions were set forth
24		herein.
25		Persons subject to any tax imposed under the authority
26		granted in this subsection may reimburse themselves for their

SB1814 Enrolled - 731 - LRB101 09785 HLH 54886 b
1		serviceman's tax liability by separately stating the tax as an
2		additional charge, which charge may be stated in combination,
3		in a single amount, with State tax that servicemen are
4		authorized to collect under the Service Use Tax Act, in
5		accordance with such bracket schedules as the Department may
6		prescribe.
7		Whenever the Department determines that a refund should be
8		made under this subsection to a claimant instead of issuing a
9		credit memorandum, the Department shall notify the State
10		Comptroller, who shall cause the warrant to be drawn for the
11		amount specified, and to the person named, in the notification
12		from the Department. The refund shall be paid by the State
13		Treasurer out of the tax fund referenced under paragraph (g) of
14		this Section.
15		Nothing in this paragraph shall be construed to authorize
16		the Authority to impose a tax upon the privilege of engaging in
17		any business which under the Constitution of the United States
18		may not be made the subject of taxation by the State.
19		(d) If a tax has been imposed under subsection (b), a use
20		tax shall also be imposed at the same rate upon the privilege
21		of using, in the metropolitan area, any item of tangible
22		personal property that is purchased outside the metropolitan
23		area at retail from a retailer, and that is titled or
24		registered at a location within the metropolitan area with an
25		agency of this State's government. "Selling price" is defined
26		as in the Use Tax Act. The tax shall be collected from persons

SB1814 Enrolled - 732 - LRB101 09785 HLH 54886 b
1		whose Illinois address for titling or registration purposes is
2		given as being in the metropolitan area. The tax shall be
3		collected by the Department of Revenue for the Authority. The
4		tax must be paid to the State, or an exemption determination
5		must be obtained from the Department of Revenue, before the
6		title or certificate of registration for the property may be
7		issued. The tax or proof of exemption may be transmitted to the
8		Department by way of the State agency with which, or the State
9		officer with whom, the tangible personal property must be
10		titled or registered if the Department and the State agency or
11		State officer determine that this procedure will expedite the
12		processing of applications for title or registration.
13		The Department has full power to administer and enforce
14		this paragraph; to collect all taxes, penalties and interest
15		due hereunder; to dispose of taxes, penalties and interest so
16		collected in the manner hereinafter provided; and to determine
17		all rights to credit memoranda or refunds arising on account of
18		the erroneous payment of tax, penalty or interest hereunder. In
19		the administration of, and compliance with, this subsection,
20		the Department and persons who are subject to this paragraph
21		shall (i) have the same rights, remedies, privileges,
22		immunities, powers, and duties, (ii) be subject to the same
23		conditions, restrictions, limitations, penalties, exclusions,
24		exemptions, and definitions of terms, and (iii) employ the same
25		modes of procedure as are prescribed in Sections 2 (except the
26		definition of "retailer maintaining a place of business in this

SB1814 Enrolled - 733 - LRB101 09785 HLH 54886 b
1		State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6,
2		7, 8 (except that the jurisdiction to which the tax shall be a
3		debt to the extent indicated in that Section 8 shall be the
4		Authority), 9 (except provisions relating to quarter monthly
5		payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21, and 22
6		of the Use Tax Act and Section 3-7 of the Uniform Penalty and
7		Interest Act, that are not inconsistent with this paragraph, as
8		fully as if those provisions were set forth herein.
9		Whenever the Department determines that a refund should be
10		made under this subsection to a claimant instead of issuing a
11		credit memorandum, the Department shall notify the State
12		Comptroller, who shall cause the order to be drawn for the
13		amount specified, and to the person named, in the notification
14		from the Department. The refund shall be paid by the State
15		Treasurer out of the tax fund referenced under paragraph (g) of
16		this Section.
17		(e) A certificate of registration issued by the State
18		Department of Revenue to a retailer under the Retailers'
19		Occupation Tax Act or under the Service Occupation Tax Act
20		shall permit the registrant to engage in a business that is
21		taxed under the tax imposed under paragraphs (b), (c), or (d)
22		of this Section and no additional registration shall be
23		required. A certificate issued under the Use Tax Act or the
24		Service Use Tax Act shall be applicable with regard to any tax
25		imposed under paragraph (c) of this Section.
26		(f) The results of any election authorizing a proposition

SB1814 Enrolled - 734 - LRB101 09785 HLH 54886 b
1		to impose a tax under this Section or effecting a change in the
2		rate of tax shall be certified by the proper election
3		authorities and filed with the Illinois Department on or before
4		the first day of April. In addition, an ordinance imposing,
5		discontinuing, or effecting a change in the rate of tax under
6		this Section shall be adopted and a certified copy thereof
7		filed with the Department on or before the first day of April.
8		After proper receipt of such certifications, the Department
9		shall proceed to administer and enforce this Section as of the
10		first day of July next following such adoption and filing.
11		(g) Except as otherwise provided, the The Department of
12		Revenue shall, upon collecting any taxes and penalties as
13		provided in this Section, pay the taxes and penalties over to
14		the State Treasurer as trustee for the Authority. The taxes and
15		penalties shall be held in a trust fund outside the State
16		Treasury. Taxes and penalties collected on aviation fuel sold
17		on or after December 1, 2019, shall be immediately paid over by
18		the Department to the State Treasurer, ex officio, as trustee,
19		for deposit into the Local Government Aviation Trust Fund. The
20		Department shall only pay moneys into the State Aviation
21		Program Fund under this Act for so long as the revenue use
22		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
23		binding on the District. On or before the 25th day of each
24		calendar month, the Department of Revenue shall prepare and
25		certify to the Comptroller of the State of Illinois the amount
26		to be paid to the Authority, which shall be the balance in the

SB1814 Enrolled - 735 - LRB101 09785 HLH 54886 b
1		fund, less any amount determined by the Department to be
2		necessary for the payment of refunds and not including taxes
3		and penalties collected on aviation fuel sold on or after
4		December 1, 2019. Within 10 days after receipt by the
5		Comptroller of the certification of the amount to be paid to
6		the Authority, the Comptroller shall cause an order to be drawn
7		for payment for the amount in accordance with the directions
8		contained in the certification. Amounts received from the tax
9		imposed under this Section shall be used only for the support,
10		construction, maintenance, or financing of a facility of the
11		Authority.
12		(h) When certifying the amount of a monthly disbursement to
13		the Authority under this Section, the Department shall increase
14		or decrease the amounts by an amount necessary to offset any
15		miscalculation of previous disbursements. The offset amount
16		shall be the amount erroneously disbursed within the previous 6
17		months from the time a miscalculation is discovered.
18		(i) This Section may be cited as the Salem Civic Center Use
19		and Occupation Tax Law.
20		(Source: P.A. 98-1098, eff. 8-26-14.)
21		Section 15-55. The Flood Prevention District Act is amended
22		by changing Section 25 as follows:
23		(70 ILCS 750/25)
24		Sec. 25. Flood prevention retailers' and service

SB1814 Enrolled - 736 - LRB101 09785 HLH 54886 b
1		occupation taxes.
2		(a) If the Board of Commissioners of a flood prevention
3		district determines that an emergency situation exists
4		regarding levee repair or flood prevention, and upon an
5		ordinance confirming the determination adopted by the
6		affirmative vote of a majority of the members of the county
7		board of the county in which the district is situated, the
8		county may impose a flood prevention retailers' occupation tax
9		upon all persons engaged in the business of selling tangible
10		personal property at retail within the territory of the
11		district to provide revenue to pay the costs of providing
12		emergency levee repair and flood prevention and to secure the
13		payment of bonds, notes, and other evidences of indebtedness
14		issued under this Act for a period not to exceed 25 years or as
15		required to repay the bonds, notes, and other evidences of
16		indebtedness issued under this Act. The tax rate shall be 0.25%
17		of the gross receipts from all taxable sales made in the course
18		of that business. Beginning December 1, 2019, this tax is not
19		imposed on sales of aviation fuel unless the tax revenue is
20		expended for airport-related purposes. If the District does not
21		have an airport-related purpose to which it dedicates aviation
22		fuel tax revenue, then aviation fuel is excluded from the tax.
23		The County must comply with the certification requirements for
24		airport-related purposes under Section 5-1184 of the Counties
25		Code. The tax imposed under this Section and all civil
26		penalties that may be assessed as an incident thereof shall be

SB1814 Enrolled - 737 - LRB101 09785 HLH 54886 b
1		collected and enforced by the State Department of Revenue. The
2		Department shall have full power to administer and enforce this
3		Section; to collect all taxes and penalties so collected in the
4		manner hereinafter provided; and to determine all rights to
5		credit memoranda arising on account of the erroneous payment of
6		tax or penalty hereunder.
7		For purposes of this Act, "airport-related purposes" has
8		the meaning ascribed in Section 6z-20.2 of the State Finance
9		Act. This exclusion for aviation fuel only applies for so long
10		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11		U.S.C. 47133 are binding on the District.
12		In the administration of and compliance with this
13		subsection, the Department and persons who are subject to this
14		subsection (i) have the same rights, remedies, privileges,
15		immunities, powers, and duties, (ii) are subject to the same
16		conditions, restrictions, limitations, penalties, and
17		definitions of terms, and (iii) shall employ the same modes of
18		procedure as are set forth in Sections 1 through 1o, 2 through
19		2-70 (in respect to all provisions contained in those Sections
20		other than the State rate of tax), 2a through 2h, 3 (except as
21		to the disposition of taxes and penalties collected, and except
22		that the retailer's discount is not allowed for taxes paid on
23		aviation fuel that are deposited into the Local Government
24		Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
25		5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
26		Retailers' Occupation Tax Act and all provisions of the Uniform

SB1814 Enrolled - 738 - LRB101 09785 HLH 54886 b
1		Penalty and Interest Act as if those provisions were set forth
2		in this subsection.
3		Persons subject to any tax imposed under this Section may
4		reimburse themselves for their seller's tax liability
5		hereunder by separately stating the tax as an additional
6		charge, which charge may be stated in combination in a single
7		amount with State taxes that sellers are required to collect
8		under the Use Tax Act, under any bracket schedules the
9		Department may prescribe.
10		If a tax is imposed under this subsection (a), a tax shall
11		also be imposed under subsection (b) of this Section.
12		(b) If a tax has been imposed under subsection (a), a flood
13		prevention service occupation tax shall also be imposed upon
14		all persons engaged within the territory of the district in the
15		business of making sales of service, who, as an incident to
16		making the sales of service, transfer tangible personal
17		property, either in the form of tangible personal property or
18		in the form of real estate as an incident to a sale of service
19		to provide revenue to pay the costs of providing emergency
20		levee repair and flood prevention and to secure the payment of
21		bonds, notes, and other evidences of indebtedness issued under
22		this Act for a period not to exceed 25 years or as required to
23		repay the bonds, notes, and other evidences of indebtedness.
24		The tax rate shall be 0.25% of the selling price of all
25		tangible personal property transferred. Beginning December 1,
26		2019, this tax is not imposed on sales of aviation fuel unless

SB1814 Enrolled - 739 - LRB101 09785 HLH 54886 b
1		the tax revenue is expended for airport-related purposes. If
2		the District does not have an airport-related purpose to which
3		it dedicates aviation fuel tax revenue, then aviation fuel is
4		excluded from the tax. The County must comply with the
5		certification requirements for airport-related purposes under
6		Section 5-1184 of the Counties Code. For purposes of this Act,
7		"airport-related purposes" has the meaning ascribed in Section
8		6z-20.2 of the State Finance Act. This exclusion for aviation
9		fuel only applies for so long as the revenue use requirements
10		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the
11		District.
12		The tax imposed under this subsection and all civil
13		penalties that may be assessed as an incident thereof shall be
14		collected and enforced by the State Department of Revenue. The
15		Department shall have full power to administer and enforce this
16		subsection; to collect all taxes and penalties due hereunder;
17		to dispose of taxes and penalties collected in the manner
18		hereinafter provided; and to determine all rights to credit
19		memoranda arising on account of the erroneous payment of tax or
20		penalty hereunder.
21		In the administration of and compliance with this
22		subsection, the Department and persons who are subject to this
23		subsection shall (i) have the same rights, remedies,
24		privileges, immunities, powers, and duties, (ii) be subject to
25		the same conditions, restrictions, limitations, penalties, and
26		definitions of terms, and (iii) employ the same modes of

SB1814 Enrolled - 740 - LRB101 09785 HLH 54886 b
1		procedure as are set forth in Sections 2 (except that the
2		reference to State in the definition of supplier maintaining a
3		place of business in this State means the district), 2a through
4		2d, 3 through 3-50 (in respect to all provisions contained in
5		those Sections other than the State rate of tax), 4 (except
6		that the reference to the State shall be to the district), 5,
7		7, 8 (except that the jurisdiction to which the tax is a debt
8		to the extent indicated in that Section 8 is the district), 9
9		(except as to the disposition of taxes and penalties collected,
10		and except that the retailer's discount is not allowed for
11		taxes paid on aviation fuel that are deposited into the Local
12		Government Aviation Trust Fund), 10, 11, 12 (except the
13		reference therein to Section 2b of the Retailers' Occupation
14		Tax Act), 13 (except that any reference to the State means the
15		district), Section 15, 16, 17, 18, 19, and 20 of the Service
16		Occupation Tax Act and all provisions of the Uniform Penalty
17		and Interest Act, as fully as if those provisions were set
18		forth herein.
19		Persons subject to any tax imposed under the authority
20		granted in this subsection may reimburse themselves for their
21		serviceman's tax liability hereunder by separately stating the
22		tax as an additional charge, that charge may be stated in
23		combination in a single amount with State tax that servicemen
24		are authorized to collect under the Service Use Tax Act, under
25		any bracket schedules the Department may prescribe.
26		(c) The taxes imposed in subsections (a) and (b) may not be

SB1814 Enrolled - 741 - LRB101 09785 HLH 54886 b
1		imposed on personal property titled or registered with an
2		agency of the State or on personal property taxed at the 1%
3		rate under the Retailers' Occupation Tax Act and the Service
4		Occupation Tax Act.
5		(d) Nothing in this Section shall be construed to authorize
6		the district to impose a tax upon the privilege of engaging in
7		any business that under the Constitution of the United States
8		may not be made the subject of taxation by the State.
9		(e) The certificate of registration that is issued by the
10		Department to a retailer under the Retailers' Occupation Tax
11		Act or a serviceman under the Service Occupation Tax Act
12		permits the retailer or serviceman to engage in a business that
13		is taxable without registering separately with the Department
14		under an ordinance or resolution under this Section.
15		(f) Except as otherwise provided, the The Department shall
16		immediately pay over to the State Treasurer, ex officio, as
17		trustee, all taxes and penalties collected under this Section
18		to be deposited into the Flood Prevention Occupation Tax Fund,
19		which shall be an unappropriated trust fund held outside the
20		State treasury. Taxes and penalties collected on aviation fuel
21		sold on or after December 1, 2019, shall be immediately paid
22		over by the Department to the State Treasurer, ex officio, as
23		trustee, for deposit into the Local Government Aviation Trust
24		Fund. The Department shall only pay moneys into the State
25		Aviation Program Fund under this Act for so long as the revenue
26		use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are

SB1814 Enrolled - 742 - LRB101 09785 HLH 54886 b
1		binding on the District.
2		On or before the 25th day of each calendar month, the
3		Department shall prepare and certify to the Comptroller the
4		disbursement of stated sums of money to the counties from which
5		retailers or servicemen have paid taxes or penalties to the
6		Department during the second preceding calendar month. The
7		amount to be paid to each county is equal to the amount (not
8		including credit memoranda and not including taxes and
9		penalties collected on aviation fuel sold on or after December
10		1, 2019) collected from the county under this Section during
11		the second preceding calendar month by the Department, (i) less
12		2% of that amount (except the amount collected on aviation fuel
13		sold on or after December 1, 2019), which shall be deposited
14		into the Tax Compliance and Administration Fund and shall be
15		used by the Department in administering and enforcing the
16		provisions of this Section on behalf of the county, (ii) plus
17		an amount that the Department determines is necessary to offset
18		any amounts that were erroneously paid to a different taxing
19		body; (iii) less an amount equal to the amount of refunds made
20		during the second preceding calendar month by the Department on
21		behalf of the county; and (iv) less any amount that the
22		Department determines is necessary to offset any amounts that
23		were payable to a different taxing body but were erroneously
24		paid to the county. When certifying the amount of a monthly
25		disbursement to a county under this Section, the Department
26		shall increase or decrease the amounts by an amount necessary

SB1814 Enrolled - 743 - LRB101 09785 HLH 54886 b
1		to offset any miscalculation of previous disbursements within
2		the previous 6 months from the time a miscalculation is
3		discovered.
4		Within 10 days after receipt by the Comptroller from the
5		Department of the disbursement certification to the counties
6		provided for in this Section, the Comptroller shall cause the
7		orders to be drawn for the respective amounts in accordance
8		with directions contained in the certification.
9		If the Department determines that a refund should be made
10		under this Section to a claimant instead of issuing a credit
11		memorandum, then the Department shall notify the Comptroller,
12		who shall cause the order to be drawn for the amount specified
13		and to the person named in the notification from the
14		Department. The refund shall be paid by the Treasurer out of
15		the Flood Prevention Occupation Tax Fund.
16		(g) If a county imposes a tax under this Section, then the
17		county board shall, by ordinance, discontinue the tax upon the
18		payment of all indebtedness of the flood prevention district.
19		The tax shall not be discontinued until all indebtedness of the
20		District has been paid.
21		(h) Any ordinance imposing the tax under this Section, or
22		any ordinance that discontinues the tax, must be certified by
23		the county clerk and filed with the Illinois Department of
24		Revenue either (i) on or before the first day of April,
25		whereupon the Department shall proceed to administer and
26		enforce the tax or change in the rate as of the first day of

SB1814 Enrolled - 744 - LRB101 09785 HLH 54886 b
1		July next following the filing; or (ii) on or before the first
2		day of October, whereupon the Department shall proceed to
3		administer and enforce the tax or change in the rate as of the
4		first day of January next following the filing.
5		(j) County Flood Prevention Occupation Tax Fund. All
6		proceeds received by a county from a tax distribution under
7		this Section must be maintained in a special fund known as the
8		[name of county] flood prevention occupation tax fund. The
9		county shall, at the direction of the flood prevention
10		district, use moneys in the fund to pay the costs of providing
11		emergency levee repair and flood prevention and to pay bonds,
12		notes, and other evidences of indebtedness issued under this
13		Act.
14		(k) This Section may be cited as the Flood Prevention
15		Occupation Tax Law.
16		(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15;
17		99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
18		Section 15-60. The Metro-East Park and Recreation District
19		Act is amended by changing Section 30 as follows:
20		(70 ILCS 1605/30)
21		Sec. 30. Taxes.
22		(a) The board shall impose a tax upon all persons engaged
23		in the business of selling tangible personal property, other
24		than personal property titled or registered with an agency of

SB1814 Enrolled - 745 - LRB101 09785 HLH 54886 b
1		this State's government, at retail in the District on the gross
2		receipts from the sales made in the course of business. This
3		tax shall be imposed only at the rate of one-tenth of one per
4		cent.
5		This additional tax may not be imposed on tangible personal
6		property taxed at the 1% rate under the Retailers' Occupation
7		Tax Act. Beginning December 1, 2019, this tax is not imposed on
8		sales of aviation fuel unless the tax revenue is expended for
9		airport-related purposes. If the District does not have an
10		airport-related purpose to which it dedicates aviation fuel tax
11		revenue, then aviation fuel shall be excluded from tax. For
12		purposes of this Act, "airport-related purposes" has the
13		meaning ascribed in Section 6z-20.2 of the State Finance Act.
14		This exception for aviation fuel only applies for so long as
15		the revenue use requirements of 49 U.S.C. 47107(b) and 49
16		U.S.C. 47133 are binding on the District. The tax imposed by
17		the Board under this Section and all civil penalties that may
18		be assessed as an incident of the tax shall be collected and
19		enforced by the Department of Revenue. The certificate of
20		registration that is issued by the Department to a retailer
21		under the Retailers' Occupation Tax Act shall permit the
22		retailer to engage in a business that is taxable without
23		registering separately with the Department under an ordinance
24		or resolution under this Section. The Department has full power
25		to administer and enforce this Section, to collect all taxes
26		and penalties due under this Section, to dispose of taxes and

SB1814 Enrolled - 746 - LRB101 09785 HLH 54886 b
1		penalties so collected in the manner provided in this Section,
2		and to determine all rights to credit memoranda arising on
3		account of the erroneous payment of a tax or penalty under this
4		Section. In the administration of and compliance with this
5		Section, the Department and persons who are subject to this
6		Section shall (i) have the same rights, remedies, privileges,
7		immunities, powers, and duties, (ii) be subject to the same
8		conditions, restrictions, limitations, penalties, and
9		definitions of terms, and (iii) employ the same modes of
10		procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
11		1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to all
12		provisions contained in those Sections other than the State
13		rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except
14		provisions relating to transaction returns and quarter monthly
15		payments, and except that the retailer's discount is not
16		allowed for taxes paid on aviation fuel that are deposited into
17		the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c,
18		5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9,
19		10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act
20		and the Uniform Penalty and Interest Act as if those provisions
21		were set forth in this Section.
22		On or before September 1, 2019, and on or before each April
23		1 and October 1 thereafter, the Board must certify to the
24		Department of Transportation, in the form and manner required
25		by the Department, whether the District has an airport-related
26		purpose, which would allow any Retailers' Occupation Tax and

SB1814 Enrolled - 747 - LRB101 09785 HLH 54886 b
1		Service Occupation Tax imposed by the District to include tax
2		on aviation fuel. On or before October 1, 2019, and on or
3		before each May 1 and November 1 thereafter, the Department of
4		Transportation shall provide to the Department of Revenue, a
5		list of units of local government which have certified to the
6		Department of Transportation that they have airport-related
7		purposes, which would allow any Retailers' Occupation Tax and
8		Service Occupation Tax imposed by the unit of local government
9		to include tax on aviation fuel. All disputes regarding whether
10		or not a unit of local government has an airport-related
11		purpose shall be resolved by the Department of Transportation.
12		Persons subject to any tax imposed under the authority
13		granted in this Section may reimburse themselves for their
14		sellers' tax liability by separately stating the tax as an
15		additional charge, which charge may be stated in combination,
16		in a single amount, with State tax which sellers are required
17		to collect under the Use Tax Act, pursuant to such bracketed
18		schedules as the Department may prescribe.
19		Whenever the Department determines that a refund should be
20		made under this Section to a claimant instead of issuing a
21		credit memorandum, the Department shall notify the State
22		Comptroller, who shall cause the order to be drawn for the
23		amount specified and to the person named in the notification
24		from the Department. The refund shall be paid by the State
25		Treasurer out of the State Metro-East Park and Recreation
26		District Fund.

SB1814 Enrolled - 748 - LRB101 09785 HLH 54886 b
1		(b) If a tax has been imposed under subsection (a), a
2		service occupation tax shall also be imposed at the same rate
3		upon all persons engaged, in the District, in the business of
4		making sales of service, who, as an incident to making those
5		sales of service, transfer tangible personal property within
6		the District as an incident to a sale of service. This tax may
7		not be imposed on tangible personal property taxed at the 1%
8		rate under the Service Occupation Tax Act. Beginning December
9		1, 2019, this tax may not be imposed on sales of aviation fuel
10		unless the tax revenue is expended for airport-related
11		purposes. If the District does not have an airport-related
12		purpose to which it dedicates aviation fuel tax revenue, then
13		aviation fuel shall be excluded from tax. For purposes of this
14		Act, "airport-related purposes" has the meaning ascribed in
15		Section 6z-20.2 of the State Finance Act. This exception for
16		aviation fuel only applies for so long as the revenue use
17		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18		binding on the District. The tax imposed under this subsection
19		and all civil penalties that may be assessed as an incident
20		thereof shall be collected and enforced by the Department of
21		Revenue. The Department has full power to administer and
22		enforce this subsection; to collect all taxes and penalties due
23		hereunder; to dispose of taxes and penalties so collected in
24		the manner hereinafter provided; and to determine all rights to
25		credit memoranda arising on account of the erroneous payment of
26		tax or penalty hereunder. In the administration of, and

SB1814 Enrolled - 749 - LRB101 09785 HLH 54886 b
1		compliance with this subsection, the Department and persons who
2		are subject to this paragraph shall (i) have the same rights,
3		remedies, privileges, immunities, powers, and duties, (ii) be
4		subject to the same conditions, restrictions, limitations,
5		penalties, exclusions, exemptions, and definitions of terms,
6		and (iii) employ the same modes of procedure as are prescribed
7		in Sections 2 (except that the reference to State in the
8		definition of supplier maintaining a place of business in this
9		State shall mean the District), 2a, 2b, 2c, 3 through 3-50 (in
10		respect to all provisions therein other than the State rate of
11		tax), 4 (except that the reference to the State shall be to the
12		District), 5, 7, 8 (except that the jurisdiction to which the
13		tax shall be a debt to the extent indicated in that Section 8
14		shall be the District), 9 (except as to the disposition of
15		taxes and penalties collected, and except that the retailer's
16		discount is not allowed for taxes paid on aviation fuel that
17		are deposited into the Local Government Aviation Trust Fund),
18		10, 11, 12 (except the reference therein to Section 2b of the
19		Retailers' Occupation Tax Act), 13 (except that any reference
20		to the State shall mean the District), Sections 15, 16, 17, 18,
21		19 and 20 of the Service Occupation Tax Act and the Uniform
22		Penalty and Interest Act, as fully as if those provisions were
23		set forth herein.
24		On or before September 1, 2019, and on or before each April
25		1 and October 1 thereafter, the Board must certify to the
26		Department of Transportation, in the form and manner required

SB1814 Enrolled - 750 - LRB101 09785 HLH 54886 b
1		by the Department, whether the District has an airport-related
2		purpose, which would allow any Retailers' Occupation Tax and
3		Service Occupation Tax imposed by the District to include tax
4		on aviation fuel. On or before October 1, 2019, and on or
5		before each May 1 and November 1 thereafter, the Department of
6		Transportation shall provide to the Department of Revenue, a
7		list of units of local government which have certified to the
8		Department of Transportation that they have airport-related
9		purposes, which would allow any Retailers' Occupation Tax and
10		Service Occupation Tax imposed by the unit of local government
11		to include tax on aviation fuel. All disputes regarding whether
12		or not a unit of local government has an airport-related
13		purpose shall be resolved by the Department of Transportation.
14		Persons subject to any tax imposed under the authority
15		granted in this subsection may reimburse themselves for their
16		serviceman's tax liability by separately stating the tax as an
17		additional charge, which charge may be stated in combination,
18		in a single amount, with State tax that servicemen are
19		authorized to collect under the Service Use Tax Act, in
20		accordance with such bracket schedules as the Department may
21		prescribe.
22		Whenever the Department determines that a refund should be
23		made under this subsection to a claimant instead of issuing a
24		credit memorandum, the Department shall notify the State
25		Comptroller, who shall cause the warrant to be drawn for the
26		amount specified, and to the person named, in the notification

SB1814 Enrolled - 751 - LRB101 09785 HLH 54886 b
1		from the Department. The refund shall be paid by the State
2		Treasurer out of the State Metro-East Park and Recreation
3		District Fund.
4		Nothing in this subsection shall be construed to authorize
5		the board to impose a tax upon the privilege of engaging in any
6		business which under the Constitution of the United States may
7		not be made the subject of taxation by the State.
8		(c) Except as otherwise provided in this paragraph, the The
9		Department shall immediately pay over to the State Treasurer,
10		ex officio, as trustee, all taxes and penalties collected under
11		this Section to be deposited into the State Metro-East Park and
12		Recreation District Fund, which shall be an unappropriated
13		trust fund held outside of the State treasury. Taxes and
14		penalties collected on aviation fuel sold on or after December
15		1, 2019, shall be immediately paid over by the Department to
16		the State Treasurer, ex officio, as trustee, for deposit into
17		the Local Government Aviation Trust Fund. The Department shall
18		only pay moneys into the State Aviation Program Fund under this
19		Act for so long as the revenue use requirements of 49 U.S.C.
20		47107(b) and 49 U.S.C. 47133 are binding on the District.
21		As soon as possible after the first day of each month,
22		beginning January 1, 2011, upon certification of the Department
23		of Revenue, the Comptroller shall order transferred, and the
24		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
25		local sales tax increment, as defined in the Innovation
26		Development and Economy Act, collected under this Section

SB1814 Enrolled - 752 - LRB101 09785 HLH 54886 b
1		during the second preceding calendar month for sales within a
2		STAR bond district. The Department shall make this
3		certification only if the Metro East Park and Recreation
4		District imposes a tax on real property as provided in the
5		definition of "local sales taxes" under the Innovation
6		Development and Economy Act.
7		After the monthly transfer to the STAR Bonds Revenue Fund,
8		on or before the 25th day of each calendar month, the
9		Department shall prepare and certify to the Comptroller the
10		disbursement of stated sums of money pursuant to Section 35 of
11		this Act to the District from which retailers have paid taxes
12		or penalties to the Department during the second preceding
13		calendar month. The amount to be paid to the District shall be
14		the amount (not including credit memoranda and not including
15		taxes and penalties collected on aviation fuel sold on or after
16		December 1, 2019) collected under this Section during the
17		second preceding calendar month by the Department plus an
18		amount the Department determines is necessary to offset any
19		amounts that were erroneously paid to a different taxing body,
20		and not including (i) an amount equal to the amount of refunds
21		made during the second preceding calendar month by the
22		Department on behalf of the District, (ii) any amount that the
23		Department determines is necessary to offset any amounts that
24		were payable to a different taxing body but were erroneously
25		paid to the District, (iii) any amounts that are transferred to
26		the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder,

SB1814 Enrolled - 753 - LRB101 09785 HLH 54886 b
1		which the Department shall transfer into the Tax Compliance and
2		Administration Fund. The Department, at the time of each
3		monthly disbursement to the District, shall prepare and certify
4		to the State Comptroller the amount to be transferred into the
5		Tax Compliance and Administration Fund under this subsection.
6		Within 10 days after receipt by the Comptroller of the
7		disbursement certification to the District and the Tax
8		Compliance and Administration Fund provided for in this Section
9		to be given to the Comptroller by the Department, the
10		Comptroller shall cause the orders to be drawn for the
11		respective amounts in accordance with directions contained in
12		the certification.
13		(d) For the purpose of determining whether a tax authorized
14		under this Section is applicable, a retail sale by a producer
15		of coal or another mineral mined in Illinois is a sale at
16		retail at the place where the coal or other mineral mined in
17		Illinois is extracted from the earth. This paragraph does not
18		apply to coal or another mineral when it is delivered or
19		shipped by the seller to the purchaser at a point outside
20		Illinois so that the sale is exempt under the United States
21		Constitution as a sale in interstate or foreign commerce.
22		(e) Nothing in this Section shall be construed to authorize
23		the board to impose a tax upon the privilege of engaging in any
24		business that under the Constitution of the United States may
25		not be made the subject of taxation by this State.
26		(f) An ordinance imposing a tax under this Section or an

SB1814 Enrolled - 754 - LRB101 09785 HLH 54886 b
1		ordinance extending the imposition of a tax to an additional
2		county or counties shall be certified by the board and filed
3		with the Department of Revenue either (i) on or before the
4		first day of April, whereupon the Department shall proceed to
5		administer and enforce the tax as of the first day of July next
6		following the filing; or (ii) on or before the first day of
7		October, whereupon the Department shall proceed to administer
8		and enforce the tax as of the first day of January next
9		following the filing.
10		(g) When certifying the amount of a monthly disbursement to
11		the District under this Section, the Department shall increase
12		or decrease the amounts by an amount necessary to offset any
13		misallocation of previous disbursements. The offset amount
14		shall be the amount erroneously disbursed within the previous 6
15		months from the time a misallocation is discovered.
16		(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
17		100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
18		Section 15-65. The Local Mass Transit District Act is
19		amended by changing Section 5.01 as follows:
20		(70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
21		Sec. 5.01. Metro East Mass Transit District; use and
22		occupation taxes.
23		(a) The Board of Trustees of any Metro East Mass Transit
24		District may, by ordinance adopted with the concurrence of

SB1814 Enrolled - 755 - LRB101 09785 HLH 54886 b
1		two-thirds of the then trustees, impose throughout the District
2		any or all of the taxes and fees provided in this Section.
3		Except as otherwise provided, all All taxes and fees imposed
4		under this Section shall be used only for public mass
5		transportation systems, and the amount used to provide mass
6		transit service to unserved areas of the District shall be in
7		the same proportion to the total proceeds as the number of
8		persons residing in the unserved areas is to the total
9		population of the District. Except as otherwise provided in
10		this Act, taxes imposed under this Section and civil penalties
11		imposed incident thereto shall be collected and enforced by the
12		State Department of Revenue. The Department shall have the
13		power to administer and enforce the taxes and to determine all
14		rights for refunds for erroneous payments of the taxes.
15		(b) The Board may impose a Metro East Mass Transit District
16		Retailers' Occupation Tax upon all persons engaged in the
17		business of selling tangible personal property at retail in the
18		district at a rate of 1/4 of 1%, or as authorized under
19		subsection (d-5) of this Section, of the gross receipts from
20		the sales made in the course of such business within the
21		district, except that the rate of tax imposed under this
22		Section on sales of aviation fuel on or after December 1, 2019
23		shall be 0.25% in Madison County unless the Metro-East Mass
24		Transit District in Madison County has an "airport-related
25		purpose" and any additional amount authorized under subsection
26		(d-5) is expended for airport-related purposes. If there is no

SB1814 Enrolled - 756 - LRB101 09785 HLH 54886 b
1		airport-related purpose to which aviation fuel tax revenue is
2		dedicated, then aviation fuel is excluded from any future
3		increase in the tax. The rate in St. Clair County shall be
4		0.25% unless the Metro-East Mass Transit District in St. Clair
5		County has an "airport-related purpose" and the additional
6		0.50% of the 0.75% tax on aviation fuel imposed in that County
7		is expended for airport-related purposes. If there is no
8		airport-related purpose to which aviation fuel tax revenue is
9		dedicated, then aviation fuel is excluded from the tax.
10		On or before September 1, 2019, and on or before each April
11		1 and October 1 thereafter, each Metro-East Mass Transit
12		District and Madison and St. Clair Counties must certify to the
13		Department of Transportation, in the form and manner required
14		by the Department, whether they have an airport-related
15		purpose, which would allow any Retailers' Occupation Tax and
16		Service Occupation Tax imposed under this Act to include tax on
17		aviation fuel. On or before October 1, 2019, and on or before
18		each May 1 and November 1 thereafter, the Department of
19		Transportation shall provide to the Department of Revenue, a
20		list of units of local government which have certified to the
21		Department of Transportation that they have airport-related
22		purposes, which would allow any Retailers' Occupation Tax and
23		Service Occupation Tax imposed by the unit of local government
24		to include tax on aviation fuel. All disputes regarding whether
25		or not a unit of local government has an airport-related
26		purpose shall be resolved by the Department of Transportation.

SB1814 Enrolled - 757 - LRB101 09785 HLH 54886 b
1		For purposes of this Act, "airport-related purposes" has
2		the meaning ascribed in Section 6z-20.2 of the State Finance
3		Act. This exclusion for aviation fuel only applies for so long
4		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5		U.S.C. 47133 are binding on the District.
6		The tax imposed under this Section and all civil penalties
7		that may be assessed as an incident thereof shall be collected
8		and enforced by the State Department of Revenue. The Department
9		shall have full power to administer and enforce this Section;
10		to collect all taxes and penalties so collected in the manner
11		hereinafter provided; and to determine all rights to credit
12		memoranda arising on account of the erroneous payment of tax or
13		penalty hereunder. In the administration of, and compliance
14		with, this Section, the Department and persons who are subject
15		to this Section shall have the same rights, remedies,
16		privileges, immunities, powers and duties, and be subject to
17		the same conditions, restrictions, limitations, penalties,
18		exclusions, exemptions and definitions of terms and employ the
19		same modes of procedure, as are prescribed in Sections 1, 1a,
20		1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
21		provisions therein other than the State rate of tax), 2c, 3
22		(except as to the disposition of taxes and penalties collected,
23		and except that the retailer's discount is not allowed for
24		taxes paid on aviation fuel that are deposited into the Local
25		Government Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g,
26		5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13,

SB1814 Enrolled - 758 - LRB101 09785 HLH 54886 b
1		and 14 of the Retailers' Occupation Tax Act and Section 3-7 of
2		the Uniform Penalty and Interest Act, as fully as if those
3		provisions were set forth herein.
4		Persons subject to any tax imposed under the Section may
5		reimburse themselves for their seller's tax liability
6		hereunder by separately stating the tax as an additional
7		charge, which charge may be stated in combination, in a single
8		amount, with State taxes that sellers are required to collect
9		under the Use Tax Act, in accordance with such bracket
10		schedules as the Department may prescribe.
11		Whenever the Department determines that a refund should be
12		made under this Section to a claimant instead of issuing a
13		credit memorandum, the Department shall notify the State
14		Comptroller, who shall cause the warrant to be drawn for the
15		amount specified, and to the person named, in the notification
16		from the Department. The refund shall be paid by the State
17		Treasurer out of the Metro East Mass Transit District tax fund
18		established under paragraph (h) of this Section.
19		If a tax is imposed under this subsection (b), a tax shall
20		also be imposed under subsections (c) and (d) of this Section.
21		For the purpose of determining whether a tax authorized
22		under this Section is applicable, a retail sale, by a producer
23		of coal or other mineral mined in Illinois, is a sale at retail
24		at the place where the coal or other mineral mined in Illinois
25		is extracted from the earth. This paragraph does not apply to
26		coal or other mineral when it is delivered or shipped by the

SB1814 Enrolled - 759 - LRB101 09785 HLH 54886 b
1		seller to the purchaser at a point outside Illinois so that the
2		sale is exempt under the Federal Constitution as a sale in
3		interstate or foreign commerce.
4		No tax shall be imposed or collected under this subsection
5		on the sale of a motor vehicle in this State to a resident of
6		another state if that motor vehicle will not be titled in this
7		State.
8		Nothing in this Section shall be construed to authorize the
9		Metro East Mass Transit District to impose a tax upon the
10		privilege of engaging in any business which under the
11		Constitution of the United States may not be made the subject
12		of taxation by this State.
13		(c) If a tax has been imposed under subsection (b), a Metro
14		East Mass Transit District Service Occupation Tax shall also be
15		imposed upon all persons engaged, in the district, in the
16		business of making sales of service, who, as an incident to
17		making those sales of service, transfer tangible personal
18		property within the District, either in the form of tangible
19		personal property or in the form of real estate as an incident
20		to a sale of service. The tax rate shall be 1/4%, or as
21		authorized under subsection (d-5) of this Section, of the
22		selling price of tangible personal property so transferred
23		within the district, except that the rate of tax imposed in
24		these Counties under this Section on sales of aviation fuel on
25		or after December 1, 2019 shall be 0.25% in Madison County
26		unless the Metro-East Mass Transit District in Madison County

SB1814 Enrolled - 760 - LRB101 09785 HLH 54886 b
1		has an "airport-related purpose" and any additional amount
2		authorized under subsection (d-5) is expended for
3		airport-related purposes. If there is no airport-related
4		purpose to which aviation fuel tax revenue is dedicated, then
5		aviation fuel is excluded from any future increase in the tax.
6		The rate in St. Clair County shall be 0.25% unless the
7		Metro-East Mass Transit District in St. Clair County has an
8		"airport-related purpose" and the additional 0.50% of the 0.75%
9		tax on aviation fuel is expended for airport-related purposes.
10		If there is no airport-related purpose to which aviation fuel
11		tax revenue is dedicated, then aviation fuel is excluded from
12		the tax.
13		On or before December 1, 2019, and on or before each May 1
14		and November 1 thereafter, each Metro-East Mass Transit
15		District and Madison and St. Clair Counties must certify to the
16		Department of Transportation, in the form and manner required
17		by the Department, whether they have an airport-related
18		purpose, which would allow any Retailers' Occupation Tax and
19		Service Occupation Tax imposed under this Act to include tax on
20		aviation fuel. On or before October 1, 2019, and on or before
21		each May 1 and November 1 thereafter, the Department of
22		Transportation shall provide to the Department of Revenue, a
23		list of units of local government which have certified to the
24		Department of Transportation that they have airport-related
25		purposes, which would allow any Retailers' Occupation Tax and
26		Service Occupation Tax imposed by the unit of local government

SB1814 Enrolled - 761 - LRB101 09785 HLH 54886 b
1		to include tax on aviation fuel. All disputes regarding whether
2		or not a unit of local government has an airport-related
3		purpose shall be resolved by the Department of Transportation.
4		For purposes of this Act, "airport-related purposes" has
5		the meaning ascribed in Section 6z-20.2 of the State Finance
6		Act. This exclusion for aviation fuel only applies for so long
7		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
8		U.S.C. 47133 are binding on the District.
9		The tax imposed under this paragraph and all civil
10		penalties that may be assessed as an incident thereof shall be
11		collected and enforced by the State Department of Revenue. The
12		Department shall have full power to administer and enforce this
13		paragraph; to collect all taxes and penalties due hereunder; to
14		dispose of taxes and penalties so collected in the manner
15		hereinafter provided; and to determine all rights to credit
16		memoranda arising on account of the erroneous payment of tax or
17		penalty hereunder. In the administration of, and compliance
18		with this paragraph, the Department and persons who are subject
19		to this paragraph shall have the same rights, remedies,
20		privileges, immunities, powers and duties, and be subject to
21		the same conditions, restrictions, limitations, penalties,
22		exclusions, exemptions and definitions of terms and employ the
23		same modes of procedure as are prescribed in Sections 1a-1, 2
24		(except that the reference to State in the definition of
25		supplier maintaining a place of business in this State shall
26		mean the Authority), 2a, 3 through 3-50 (in respect to all

SB1814 Enrolled - 762 - LRB101 09785 HLH 54886 b
1		provisions therein other than the State rate of tax), 4 (except
2		that the reference to the State shall be to the Authority), 5,
3		7, 8 (except that the jurisdiction to which the tax shall be a
4		debt to the extent indicated in that Section 8 shall be the
5		District), 9 (except as to the disposition of taxes and
6		penalties collected, and except that the returned merchandise
7		credit for this tax may not be taken against any State tax, and
8		except that the retailer's discount is not allowed for taxes
9		paid on aviation fuel that are deposited into the Local
10		Government Aviation Trust Fund), 10, 11, 12 (except the
11		reference therein to Section 2b of the Retailers' Occupation
12		Tax Act), 13 (except that any reference to the State shall mean
13		the District), the first paragraph of Section 15, 16, 17, 18,
14		19 and 20 of the Service Occupation Tax Act and Section 3-7 of
15		the Uniform Penalty and Interest Act, as fully as if those
16		provisions were set forth herein.
17		Persons subject to any tax imposed under the authority
18		granted in this paragraph may reimburse themselves for their
19		serviceman's tax liability hereunder by separately stating the
20		tax as an additional charge, which charge may be stated in
21		combination, in a single amount, with State tax that servicemen
22		are authorized to collect under the Service Use Tax Act, in
23		accordance with such bracket schedules as the Department may
24		prescribe.
25		Whenever the Department determines that a refund should be
26		made under this paragraph to a claimant instead of issuing a

SB1814 Enrolled - 763 - LRB101 09785 HLH 54886 b
1		credit memorandum, the Department shall notify the State
2		Comptroller, who shall cause the warrant to be drawn for the
3		amount specified, and to the person named, in the notification
4		from the Department. The refund shall be paid by the State
5		Treasurer out of the Metro East Mass Transit District tax fund
6		established under paragraph (h) of this Section.
7		Nothing in this paragraph shall be construed to authorize
8		the District to impose a tax upon the privilege of engaging in
9		any business which under the Constitution of the United States
10		may not be made the subject of taxation by the State.
11		(d) If a tax has been imposed under subsection (b), a Metro
12		East Mass Transit District Use Tax shall also be imposed upon
13		the privilege of using, in the district, any item of tangible
14		personal property that is purchased outside the district at
15		retail from a retailer, and that is titled or registered with
16		an agency of this State's government, at a rate of 1/4%, or as
17		authorized under subsection (d-5) of this Section, of the
18		selling price of the tangible personal property within the
19		District, as "selling price" is defined in the Use Tax Act. The
20		tax shall be collected from persons whose Illinois address for
21		titling or registration purposes is given as being in the
22		District. The tax shall be collected by the Department of
23		Revenue for the Metro East Mass Transit District. The tax must
24		be paid to the State, or an exemption determination must be
25		obtained from the Department of Revenue, before the title or
26		certificate of registration for the property may be issued. The

SB1814 Enrolled - 764 - LRB101 09785 HLH 54886 b
1		tax or proof of exemption may be transmitted to the Department
2		by way of the State agency with which, or the State officer
3		with whom, the tangible personal property must be titled or
4		registered if the Department and the State agency or State
5		officer determine that this procedure will expedite the
6		processing of applications for title or registration.
7		The Department shall have full power to administer and
8		enforce this paragraph; to collect all taxes, penalties and
9		interest due hereunder; to dispose of taxes, penalties and
10		interest so collected in the manner hereinafter provided; and
11		to determine all rights to credit memoranda or refunds arising
12		on account of the erroneous payment of tax, penalty or interest
13		hereunder. In the administration of, and compliance with, this
14		paragraph, the Department and persons who are subject to this
15		paragraph shall have the same rights, remedies, privileges,
16		immunities, powers and duties, and be subject to the same
17		conditions, restrictions, limitations, penalties, exclusions,
18		exemptions and definitions of terms and employ the same modes
19		of procedure, as are prescribed in Sections 2 (except the
20		definition of "retailer maintaining a place of business in this
21		State"), 3 through 3-80 (except provisions pertaining to the
22		State rate of tax, and except provisions concerning collection
23		or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
24		19 (except the portions pertaining to claims by retailers and
25		except the last paragraph concerning refunds), 20, 21 and 22 of
26		the Use Tax Act and Section 3-7 of the Uniform Penalty and

SB1814 Enrolled - 765 - LRB101 09785 HLH 54886 b
1		Interest Act, that are not inconsistent with this paragraph, as
2		fully as if those provisions were set forth herein.
3		Whenever the Department determines that a refund should be
4		made under this paragraph to a claimant instead of issuing a
5		credit memorandum, the Department shall notify the State
6		Comptroller, who shall cause the order to be drawn for the
7		amount specified, and to the person named, in the notification
8		from the Department. The refund shall be paid by the State
9		Treasurer out of the Metro East Mass Transit District tax fund
10		established under paragraph (h) of this Section.
11		(d-5) (A) The county board of any county participating in
12		the Metro East Mass Transit District may authorize, by
13		ordinance, a referendum on the question of whether the tax
14		rates for the Metro East Mass Transit District Retailers'
15		Occupation Tax, the Metro East Mass Transit District Service
16		Occupation Tax, and the Metro East Mass Transit District Use
17		Tax for the District should be increased from 0.25% to 0.75%.
18		Upon adopting the ordinance, the county board shall certify the
19		proposition to the proper election officials who shall submit
20		the proposition to the voters of the District at the next
21		election, in accordance with the general election law.
22		The proposition shall be in substantially the following
23		form:
24		Shall the tax rates for the Metro East Mass Transit
25		District Retailers' Occupation Tax, the Metro East Mass
26		Transit District Service Occupation Tax, and the Metro East

SB1814 Enrolled - 766 - LRB101 09785 HLH 54886 b
1		Mass Transit District Use Tax be increased from 0.25% to
2		0.75%?
3		(B) Two thousand five hundred electors of any Metro East
4		Mass Transit District may petition the Chief Judge of the
5		Circuit Court, or any judge of that Circuit designated by the
6		Chief Judge, in which that District is located to cause to be
7		submitted to a vote of the electors the question whether the
8		tax rates for the Metro East Mass Transit District Retailers'
9		Occupation Tax, the Metro East Mass Transit District Service
10		Occupation Tax, and the Metro East Mass Transit District Use
11		Tax for the District should be increased from 0.25% to 0.75%.
12		Upon submission of such petition the court shall set a date
13		not less than 10 nor more than 30 days thereafter for a hearing
14		on the sufficiency thereof. Notice of the filing of such
15		petition and of such date shall be given in writing to the
16		District and the County Clerk at least 7 days before the date
17		of such hearing.
18		If such petition is found sufficient, the court shall enter
19		an order to submit that proposition at the next election, in
20		accordance with general election law.
21		The form of the petition shall be in substantially the
22		following form: To the Circuit Court of the County of (name of
23		county):
24		We, the undersigned electors of the (name of transit
25		district), respectfully petition your honor to submit to a
26		vote of the electors of (name of transit district) the

SB1814 Enrolled - 767 - LRB101 09785 HLH 54886 b
1		following proposition:
2		Shall the tax rates for the Metro East Mass Transit
3		District Retailers' Occupation Tax, the Metro East Mass
4		Transit District Service Occupation Tax, and the Metro East
5		Mass Transit District Use Tax be increased from 0.25% to
6		0.75%?
7		Name Address, with Street and Number.
8 ...................... ........................................ 9 ...................... ........................................
10		(C) The votes shall be recorded as "YES" or "NO". If a
11		majority of all votes cast on the proposition are for the
12		increase in the tax rates, the Metro East Mass Transit District
13		shall begin imposing the increased rates in the District, and
14		the Department of Revenue shall begin collecting the increased
15		amounts, as provided under this Section. An ordinance imposing
16		or discontinuing a tax hereunder or effecting a change in the
17		rate thereof shall be adopted and a certified copy thereof
18		filed with the Department on or before the first day of
19		October, whereupon the Department shall proceed to administer
20		and enforce this Section as of the first day of January next
21		following the adoption and filing, or on or before the first
22		day of April, whereupon the Department shall proceed to
23		administer and enforce this Section as of the first day of July
24		next following the adoption and filing.
25		(D) If the voters have approved a referendum under this
26		subsection, before November 1, 1994, to increase the tax rate

SB1814 Enrolled - 768 - LRB101 09785 HLH 54886 b
1		under this subsection, the Metro East Mass Transit District
2		Board of Trustees may adopt by a majority vote an ordinance at
3		any time before January 1, 1995 that excludes from the rate
4		increase tangible personal property that is titled or
5		registered with an agency of this State's government. The
6		ordinance excluding titled or registered tangible personal
7		property from the rate increase must be filed with the
8		Department at least 15 days before its effective date. At any
9		time after adopting an ordinance excluding from the rate
10		increase tangible personal property that is titled or
11		registered with an agency of this State's government, the Metro
12		East Mass Transit District Board of Trustees may adopt an
13		ordinance applying the rate increase to that tangible personal
14		property. The ordinance shall be adopted, and a certified copy
15		of that ordinance shall be filed with the Department, on or
16		before October 1, whereupon the Department shall proceed to
17		administer and enforce the rate increase against tangible
18		personal property titled or registered with an agency of this
19		State's government as of the following January 1. After
20		December 31, 1995, any reimposed rate increase in effect under
21		this subsection shall no longer apply to tangible personal
22		property titled or registered with an agency of this State's
23		government. Beginning January 1, 1996, the Board of Trustees of
24		any Metro East Mass Transit District may never reimpose a
25		previously excluded tax rate increase on tangible personal
26		property titled or registered with an agency of this State's

SB1814 Enrolled - 769 - LRB101 09785 HLH 54886 b
1		government. After July 1, 2004, if the voters have approved a
2		referendum under this subsection to increase the tax rate under
3		this subsection, the Metro East Mass Transit District Board of
4		Trustees may adopt by a majority vote an ordinance that
5		excludes from the rate increase tangible personal property that
6		is titled or registered with an agency of this State's
7		government. The ordinance excluding titled or registered
8		tangible personal property from the rate increase shall be
9		adopted, and a certified copy of that ordinance shall be filed
10		with the Department on or before October 1, whereupon the
11		Department shall administer and enforce this exclusion from the
12		rate increase as of the following January 1, or on or before
13		April 1, whereupon the Department shall administer and enforce
14		this exclusion from the rate increase as of the following July
15		1. The Board of Trustees of any Metro East Mass Transit
16		District may never reimpose a previously excluded tax rate
17		increase on tangible personal property titled or registered
18		with an agency of this State's government.
19		(d-6) If the Board of Trustees of any Metro East Mass
20		Transit District has imposed a rate increase under subsection
21		(d-5) and filed an ordinance with the Department of Revenue
22		excluding titled property from the higher rate, then that Board
23		may, by ordinance adopted with the concurrence of two-thirds of
24		the then trustees, impose throughout the District a fee. The
25		fee on the excluded property shall not exceed $20 per retail
26		transaction or an amount equal to the amount of tax excluded,

SB1814 Enrolled - 770 - LRB101 09785 HLH 54886 b
1		whichever is less, on tangible personal property that is titled
2		or registered with an agency of this State's government.
3		Beginning July 1, 2004, the fee shall apply only to titled
4		property that is subject to either the Metro East Mass Transit
5		District Retailers' Occupation Tax or the Metro East Mass
6		Transit District Service Occupation Tax. No fee shall be
7		imposed or collected under this subsection on the sale of a
8		motor vehicle in this State to a resident of another state if
9		that motor vehicle will not be titled in this State.
10		(d-7) Until June 30, 2004, if a fee has been imposed under
11		subsection (d-6), a fee shall also be imposed upon the
12		privilege of using, in the district, any item of tangible
13		personal property that is titled or registered with any agency
14		of this State's government, in an amount equal to the amount of
15		the fee imposed under subsection (d-6).
16		(d-7.1) Beginning July 1, 2004, any fee imposed by the
17		Board of Trustees of any Metro East Mass Transit District under
18		subsection (d-6) and all civil penalties that may be assessed
19		as an incident of the fees shall be collected and enforced by
20		the State Department of Revenue. Reference to "taxes" in this
21		Section shall be construed to apply to the administration,
22		payment, and remittance of all fees under this Section. For
23		purposes of any fee imposed under subsection (d-6), 4% of the
24		fee, penalty, and interest received by the Department in the
25		first 12 months that the fee is collected and enforced by the
26		Department and 2% of the fee, penalty, and interest following

SB1814 Enrolled - 771 - LRB101 09785 HLH 54886 b
1		the first 12 months (except the amount collected on aviation
2		fuel sold on or after December 1, 2019) shall be deposited into
3		the Tax Compliance and Administration Fund and shall be used by
4		the Department, subject to appropriation, to cover the costs of
5		the Department. No retailers' discount shall apply to any fee
6		imposed under subsection (d-6).
7		(d-8) No item of titled property shall be subject to both
8		the higher rate approved by referendum, as authorized under
9		subsection (d-5), and any fee imposed under subsection (d-6) or
10		(d-7).
11		(d-9) (Blank).
12		(d-10) (Blank).
13		(e) A certificate of registration issued by the State
14		Department of Revenue to a retailer under the Retailers'
15		Occupation Tax Act or under the Service Occupation Tax Act
16		shall permit the registrant to engage in a business that is
17		taxed under the tax imposed under paragraphs (b), (c) or (d) of
18		this Section and no additional registration shall be required
19		under the tax. A certificate issued under the Use Tax Act or
20		the Service Use Tax Act shall be applicable with regard to any
21		tax imposed under paragraph (c) of this Section.
22		(f) (Blank).
23		(g) Any ordinance imposing or discontinuing any tax under
24		this Section shall be adopted and a certified copy thereof
25		filed with the Department on or before June 1, whereupon the
26		Department of Revenue shall proceed to administer and enforce

SB1814 Enrolled - 772 - LRB101 09785 HLH 54886 b
1		this Section on behalf of the Metro East Mass Transit District
2		as of September 1 next following such adoption and filing.
3		Beginning January 1, 1992, an ordinance or resolution imposing
4		or discontinuing the tax hereunder shall be adopted and a
5		certified copy thereof filed with the Department on or before
6		the first day of July, whereupon the Department shall proceed
7		to administer and enforce this Section as of the first day of
8		October next following such adoption and filing. Beginning
9		January 1, 1993, except as provided in subsection (d-5) of this
10		Section, an ordinance or resolution imposing or discontinuing
11		the tax hereunder shall be adopted and a certified copy thereof
12		filed with the Department on or before the first day of
13		October, whereupon the Department shall proceed to administer
14		and enforce this Section as of the first day of January next
15		following such adoption and filing, or, beginning January 1,
16		2004, on or before the first day of April, whereupon the
17		Department shall proceed to administer and enforce this Section
18		as of the first day of July next following the adoption and
19		filing.
20		(h) Except as provided in subsection (d-7.1), the State
21		Department of Revenue shall, upon collecting any taxes as
22		provided in this Section, pay the taxes over to the State
23		Treasurer as trustee for the District. The taxes shall be held
24		in a trust fund outside the State Treasury. Taxes and penalties
25		collected in St. Clair Counties on aviation fuel sold on or
26		after December 1, 2019 from the 0.50% of the 0.75% rate shall

SB1814 Enrolled - 773 - LRB101 09785 HLH 54886 b
1		be immediately paid over by the Department to the State
2		Treasurer, ex officio, as trustee, for deposit into the Local
3		Government Aviation Trust Fund. The Department shall only pay
4		moneys into the Local Government Aviation Trust Fund under this
5		Act for so long as the revenue use requirements of 49 U.S.C.
6		47107(b) and 49 U.S.C. 47133 are binding on the District.
7		As soon as possible after the first day of each month,
8		beginning January 1, 2011, upon certification of the Department
9		of Revenue, the Comptroller shall order transferred, and the
10		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
11		local sales tax increment, as defined in the Innovation
12		Development and Economy Act, collected under this Section
13		during the second preceding calendar month for sales within a
14		STAR bond district. The Department shall make this
15		certification only if the local mass transit district imposes a
16		tax on real property as provided in the definition of "local
17		sales taxes" under the Innovation Development and Economy Act.
18		After the monthly transfer to the STAR Bonds Revenue Fund,
19		on or before the 25th day of each calendar month, the State
20		Department of Revenue shall prepare and certify to the
21		Comptroller of the State of Illinois the amount to be paid to
22		the District, which shall be the amount (not including credit
23		memoranda and not including taxes and penalties collected on
24		aviation fuel sold on or after December 1, 2019) collected
25		under this Section during the second preceding calendar month
26		by the Department plus an amount the Department determines is

SB1814 Enrolled - 774 - LRB101 09785 HLH 54886 b
1		necessary to offset any amounts that were erroneously paid to a
2		different taxing body, and not including any amount equal to
3		the amount of refunds made during the second preceding calendar
4		month by the Department on behalf of the District, and not
5		including any amount that the Department determines is
6		necessary to offset any amounts that were payable to a
7		different taxing body but were erroneously paid to the
8		District, and less any amounts that are transferred to the STAR
9		Bonds Revenue Fund, less 1.5% of the remainder, which the
10		Department shall transfer into the Tax Compliance and
11		Administration Fund. The Department, at the time of each
12		monthly disbursement to the District, shall prepare and certify
13		to the State Comptroller the amount to be transferred into the
14		Tax Compliance and Administration Fund under this subsection.
15		Within 10 days after receipt by the Comptroller of the
16		certification of the amount to be paid to the District and the
17		Tax Compliance and Administration Fund, the Comptroller shall
18		cause an order to be drawn for payment for the amount in
19		accordance with the direction in the certification.
20		(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17;
21		100-587, eff. 6-4-18.)
22		Section 15-70. The Regional Transportation Authority Act
23		is amended by changing Section 4.03 as follows:
24		(70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)

SB1814 Enrolled - 775 - LRB101 09785 HLH 54886 b
1		Sec. 4.03. Taxes.
2		(a) In order to carry out any of the powers or purposes of
3		the Authority, the Board may by ordinance adopted with the
4		concurrence of 12 of the then Directors, impose throughout the
5		metropolitan region any or all of the taxes provided in this
6		Section. Except as otherwise provided in this Act, taxes
7		imposed under this Section and civil penalties imposed incident
8		thereto shall be collected and enforced by the State Department
9		of Revenue. The Department shall have the power to administer
10		and enforce the taxes and to determine all rights for refunds
11		for erroneous payments of the taxes. Nothing in Public Act
12		95-708 is intended to invalidate any taxes currently imposed by
13		the Authority. The increased vote requirements to impose a tax
14		shall only apply to actions taken after January 1, 2008 (the
15		effective date of Public Act 95-708).
16		(b) The Board may impose a public transportation tax upon
17		all persons engaged in the metropolitan region in the business
18		of selling at retail motor fuel for operation of motor vehicles
19		upon public highways. The tax shall be at a rate not to exceed
20		5% of the gross receipts from the sales of motor fuel in the
21		course of the business. As used in this Act, the term "motor
22		fuel" shall have the same meaning as in the Motor Fuel Tax Law.
23		The Board may provide for details of the tax. The provisions of
24		any tax shall conform, as closely as may be practicable, to the
25		provisions of the Municipal Retailers Occupation Tax Act,
26		including without limitation, conformity to penalties with

SB1814 Enrolled - 776 - LRB101 09785 HLH 54886 b
1		respect to the tax imposed and as to the powers of the State
2		Department of Revenue to promulgate and enforce rules and
3		regulations relating to the administration and enforcement of
4		the provisions of the tax imposed, except that reference in the
5		Act to any municipality shall refer to the Authority and the
6		tax shall be imposed only with regard to receipts from sales of
7		motor fuel in the metropolitan region, at rates as limited by
8		this Section.
9		(c) In connection with the tax imposed under paragraph (b)
10		of this Section the Board may impose a tax upon the privilege
11		of using in the metropolitan region motor fuel for the
12		operation of a motor vehicle upon public highways, the tax to
13		be at a rate not in excess of the rate of tax imposed under
14		paragraph (b) of this Section. The Board may provide for
15		details of the tax.
16		(d) The Board may impose a motor vehicle parking tax upon
17		the privilege of parking motor vehicles at off-street parking
18		facilities in the metropolitan region at which a fee is
19		charged, and may provide for reasonable classifications in and
20		exemptions to the tax, for administration and enforcement
21		thereof and for civil penalties and refunds thereunder and may
22		provide criminal penalties thereunder, the maximum penalties
23		not to exceed the maximum criminal penalties provided in the
24		Retailers' Occupation Tax Act. The Authority may collect and
25		enforce the tax itself or by contract with any unit of local
26		government. The State Department of Revenue shall have no

SB1814 Enrolled - 777 - LRB101 09785 HLH 54886 b
1		responsibility for the collection and enforcement unless the
2		Department agrees with the Authority to undertake the
3		collection and enforcement. As used in this paragraph, the term
4		"parking facility" means a parking area or structure having
5		parking spaces for more than 2 vehicles at which motor vehicles
6		are permitted to park in return for an hourly, daily, or other
7		periodic fee, whether publicly or privately owned, but does not
8		include parking spaces on a public street, the use of which is
9		regulated by parking meters.
10		(e) The Board may impose a Regional Transportation
11		Authority Retailers' Occupation Tax upon all persons engaged in
12		the business of selling tangible personal property at retail in
13		the metropolitan region. In Cook County, the tax rate shall be
14		1.25% of the gross receipts from sales of tangible personal
15		property taxed at the 1% rate under the Retailers' Occupation
16		Tax Act, and 1% of the gross receipts from other taxable sales
17		made in the course of that business. In DuPage, Kane, Lake,
18		McHenry, and Will counties Counties, the tax rate shall be
19		0.75% of the gross receipts from all taxable sales made in the
20		course of that business. Except that the rate of tax imposed in
21		these Counties under this Section on sales of aviation fuel on
22		or after December 1, 2019 shall be 0.25% unless the Regional
23		Transportation Authority in DuPage, Kane, Lake, McHenry and
24		Will counties has an "airport-related purpose" and the
25		additional 0.50% of the 0.75% tax on aviation fuel is expended
26		for airport-related purposes. If there is no airport-related

SB1814 Enrolled - 778 - LRB101 09785 HLH 54886 b
1		purpose to which aviation fuel tax revenue is dedicated, then
2		aviation fuel is excluded from the tax. The tax imposed under
3		this Section and all civil penalties that may be assessed as an
4		incident thereof shall be collected and enforced by the State
5		Department of Revenue. The Department shall have full power to
6		administer and enforce this Section; to collect all taxes and
7		penalties so collected in the manner hereinafter provided; and
8		to determine all rights to credit memoranda arising on account
9		of the erroneous payment of tax or penalty hereunder. In the
10		administration of, and compliance with this Section, the
11		Department and persons who are subject to this Section shall
12		have the same rights, remedies, privileges, immunities, powers
13		and duties, and be subject to the same conditions,
14		restrictions, limitations, penalties, exclusions, exemptions
15		and definitions of terms, and employ the same modes of
16		procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
17		1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
18		therein other than the State rate of tax), 2c, 3 (except as to
19		the disposition of taxes and penalties collected, and except
20		that the retailer's discount is not allowed for taxes paid on
21		aviation fuel that are deposited into the Local Government
22		Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
23		5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
24		Retailers' Occupation Tax Act and Section 3-7 of the Uniform
25		Penalty and Interest Act, as fully as if those provisions were
26		set forth herein.

SB1814 Enrolled - 779 - LRB101 09785 HLH 54886 b
1		On or before September 1, 2019, and on or before each April
2		1 and October 1 thereafter, the Authority and Cook, DuPage,
3		Kane, Lake, McHenry, and Will counties must certify to the
4		Department of Transportation, in the form and manner required
5		by the Department, whether they have an airport-related
6		purpose, which would allow any Retailers' Occupation Tax and
7		Service Occupation Tax imposed under this Act to include tax on
8		aviation fuel. On or before October 1, 2019, and on or before
9		each May 1 and November 1 thereafter, the Department of
10		Transportation shall provide to the Department of Revenue, a
11		list of units of local government which have certified to the
12		Department of Transportation that they have airport-related
13		purposes, which would allow any Retailers' Occupation Tax and
14		Service Occupation Tax imposed by the unit of local government
15		to include tax on aviation fuel. All disputes regarding whether
16		or not a unit of local government has an airport-related
17		purpose shall be resolved by the Department of Transportation.
18		For purposes of this Act, "airport-related purposes" has
19		the meaning ascribed in Section 6z-20.2 of the State Finance
20		Act. This exclusion for aviation fuel only applies for so long
21		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
22		U.S.C. 47133 are binding on the Authority.
23		Persons subject to any tax imposed under the authority
24		granted in this Section may reimburse themselves for their
25		seller's tax liability hereunder by separately stating the tax
26		as an additional charge, which charge may be stated in

SB1814 Enrolled - 780 - LRB101 09785 HLH 54886 b
1		combination in a single amount with State taxes that sellers
2		are required to collect under the Use Tax Act, under any
3		bracket schedules the Department may prescribe.
4		Whenever the Department determines that a refund should be
5		made under this Section to a claimant instead of issuing a
6		credit memorandum, the Department shall notify the State
7		Comptroller, who shall cause the warrant to be drawn for the
8		amount specified, and to the person named, in the notification
9		from the Department. The refund shall be paid by the State
10		Treasurer out of the Regional Transportation Authority tax fund
11		established under paragraph (n) of this Section.
12		If a tax is imposed under this subsection (e), a tax shall
13		also be imposed under subsections (f) and (g) of this Section.
14		For the purpose of determining whether a tax authorized
15		under this Section is applicable, a retail sale by a producer
16		of coal or other mineral mined in Illinois, is a sale at retail
17		at the place where the coal or other mineral mined in Illinois
18		is extracted from the earth. This paragraph does not apply to
19		coal or other mineral when it is delivered or shipped by the
20		seller to the purchaser at a point outside Illinois so that the
21		sale is exempt under the Federal Constitution as a sale in
22		interstate or foreign commerce.
23		No tax shall be imposed or collected under this subsection
24		on the sale of a motor vehicle in this State to a resident of
25		another state if that motor vehicle will not be titled in this
26		State.

SB1814 Enrolled - 781 - LRB101 09785 HLH 54886 b
1		Nothing in this Section shall be construed to authorize the
2		Regional Transportation Authority to impose a tax upon the
3		privilege of engaging in any business that under the
4		Constitution of the United States may not be made the subject
5		of taxation by this State.
6		(f) If a tax has been imposed under paragraph (e), a
7		Regional Transportation Authority Service Occupation Tax shall
8		also be imposed upon all persons engaged, in the metropolitan
9		region in the business of making sales of service, who as an
10		incident to making the sales of service, transfer tangible
11		personal property within the metropolitan region, either in the
12		form of tangible personal property or in the form of real
13		estate as an incident to a sale of service. In Cook County, the
14		tax rate shall be: (1) 1.25% of the serviceman's cost price of
15		food prepared for immediate consumption and transferred
16		incident to a sale of service subject to the service occupation
17		tax by an entity licensed under the Hospital Licensing Act, the
18		Nursing Home Care Act, the Specialized Mental Health
19		Rehabilitation Act of 2013, the ID/DD Community Care Act, or
20		the MC/DD Act that is located in the metropolitan region; (2)
21		1.25% of the selling price of tangible personal property taxed
22		at the 1% rate under the Service Occupation Tax Act; and (3) 1%
23		of the selling price from other taxable sales of tangible
24		personal property transferred. In DuPage, Kane, Lake, McHenry
25		and Will counties, Counties the rate shall be 0.75% of the
26		selling price of all tangible personal property transferred

SB1814 Enrolled - 782 - LRB101 09785 HLH 54886 b
1		except that the rate of tax imposed in these Counties under
2		this Section on sales of aviation fuel on or after December 1,
3		2019 shall be 0.25% unless the Regional Transportation
4		Authority in DuPage, Kane, Lake, McHenry and Will counties has
5		an "airport-related purpose" and the additional 0.50% of the
6		0.75% tax on aviation fuel is expended for airport-related
7		purposes. If there is no airport-related purpose to which
8		aviation fuel tax revenue is dedicated, then aviation fuel is
9		excluded from the tax.
10		On or before September 1, 2019, and on or before each April
11		1 and October 1 thereafter, the Authority and Cook, DuPage,
12		Kane, Lake, McHenry, and Will counties must certify to the
13		Department of Transportation, in the form and manner required
14		by the Department, whether they have an airport-related
15		purpose, which would allow any Retailers' Occupation Tax and
16		Service Occupation Tax imposed under this Act to include tax on
17		aviation fuel. On or before October 1, 2019, and on or before
18		each May 1 and November 1 thereafter, the Department of
19		Transportation shall provide to the Department of Revenue, a
20		list of units of local government which have certified to the
21		Department of Transportation that they have airport-related
22		purposes, which would allow any Retailers' Occupation Tax and
23		Service Occupation Tax imposed by the unit of local government
24		to include tax on aviation fuel. All disputes regarding whether
25		or not a unit of local government has an airport-related
26		purpose shall be resolved by the Department of Transportation.

SB1814 Enrolled - 783 - LRB101 09785 HLH 54886 b
1		For purposes of this Act, "airport-related purposes" has
2		the meaning ascribed in Section 6z-20.2 of the State Finance
3		Act. This exclusion for aviation fuel only applies for so long
4		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5		U.S.C. 47133 are binding on the Authority.
6		The tax imposed under this paragraph and all civil
7		penalties that may be assessed as an incident thereof shall be
8		collected and enforced by the State Department of Revenue. The
9		Department shall have full power to administer and enforce this
10		paragraph; to collect all taxes and penalties due hereunder; to
11		dispose of taxes and penalties collected in the manner
12		hereinafter provided; and to determine all rights to credit
13		memoranda arising on account of the erroneous payment of tax or
14		penalty hereunder. In the administration of and compliance with
15		this paragraph, the Department and persons who are subject to
16		this paragraph shall have the same rights, remedies,
17		privileges, immunities, powers and duties, and be subject to
18		the same conditions, restrictions, limitations, penalties,
19		exclusions, exemptions and definitions of terms, and employ the
20		same modes of procedure, as are prescribed in Sections 1a-1, 2,
21		2a, 3 through 3-50 (in respect to all provisions therein other
22		than the State rate of tax), 4 (except that the reference to
23		the State shall be to the Authority), 5, 7, 8 (except that the
24		jurisdiction to which the tax shall be a debt to the extent
25		indicated in that Section 8 shall be the Authority), 9 (except
26		as to the disposition of taxes and penalties collected, and

SB1814 Enrolled - 784 - LRB101 09785 HLH 54886 b
1		except that the returned merchandise credit for this tax may
2		not be taken against any State tax, and except that the
3		retailer's discount is not allowed for taxes paid on aviation
4		fuel that are deposited into the Local Government Aviation
5		Trust Fund), 10, 11, 12 (except the reference therein to
6		Section 2b of the Retailers' Occupation Tax Act), 13 (except
7		that any reference to the State shall mean the Authority), the
8		first paragraph of Section 15, 16, 17, 18, 19 and 20 of the
9		Service Occupation Tax Act and Section 3-7 of the Uniform
10		Penalty and Interest Act, as fully as if those provisions were
11		set forth herein.
12		Persons subject to any tax imposed under the authority
13		granted in this paragraph may reimburse themselves for their
14		serviceman's tax liability hereunder by separately stating the
15		tax as an additional charge, that charge may be stated in
16		combination in a single amount with State tax that servicemen
17		are authorized to collect under the Service Use Tax Act, under
18		any bracket schedules the Department may prescribe.
19		Whenever the Department determines that a refund should be
20		made under this paragraph to a claimant instead of issuing a
21		credit memorandum, the Department shall notify the State
22		Comptroller, who shall cause the warrant to be drawn for the
23		amount specified, and to the person named in the notification
24		from the Department. The refund shall be paid by the State
25		Treasurer out of the Regional Transportation Authority tax fund
26		established under paragraph (n) of this Section.

SB1814 Enrolled - 785 - LRB101 09785 HLH 54886 b
1		Nothing in this paragraph shall be construed to authorize
2		the Authority to impose a tax upon the privilege of engaging in
3		any business that under the Constitution of the United States
4		may not be made the subject of taxation by the State.
5		(g) If a tax has been imposed under paragraph (e), a tax
6		shall also be imposed upon the privilege of using in the
7		metropolitan region, any item of tangible personal property
8		that is purchased outside the metropolitan region at retail
9		from a retailer, and that is titled or registered with an
10		agency of this State's government. In Cook County, the tax rate
11		shall be 1% of the selling price of the tangible personal
12		property, as "selling price" is defined in the Use Tax Act. In
13		DuPage, Kane, Lake, McHenry and Will counties, the tax rate
14		shall be 0.75% of the selling price of the tangible personal
15		property, as "selling price" is defined in the Use Tax Act. The
16		tax shall be collected from persons whose Illinois address for
17		titling or registration purposes is given as being in the
18		metropolitan region. The tax shall be collected by the
19		Department of Revenue for the Regional Transportation
20		Authority. The tax must be paid to the State, or an exemption
21		determination must be obtained from the Department of Revenue,
22		before the title or certificate of registration for the
23		property may be issued. The tax or proof of exemption may be
24		transmitted to the Department by way of the State agency with
25		which, or the State officer with whom, the tangible personal
26		property must be titled or registered if the Department and the

SB1814 Enrolled - 786 - LRB101 09785 HLH 54886 b
1		State agency or State officer determine that this procedure
2		will expedite the processing of applications for title or
3		registration.
4		The Department shall have full power to administer and
5		enforce this paragraph; to collect all taxes, penalties, and
6		interest due hereunder; to dispose of taxes, penalties, and
7		interest collected in the manner hereinafter provided; and to
8		determine all rights to credit memoranda or refunds arising on
9		account of the erroneous payment of tax, penalty, or interest
10		hereunder. In the administration of and compliance with this
11		paragraph, the Department and persons who are subject to this
12		paragraph shall have the same rights, remedies, privileges,
13		immunities, powers and duties, and be subject to the same
14		conditions, restrictions, limitations, penalties, exclusions,
15		exemptions and definitions of terms and employ the same modes
16		of procedure, as are prescribed in Sections 2 (except the
17		definition of "retailer maintaining a place of business in this
18		State"), 3 through 3-80 (except provisions pertaining to the
19		State rate of tax, and except provisions concerning collection
20		or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
21		19 (except the portions pertaining to claims by retailers and
22		except the last paragraph concerning refunds), 20, 21 and 22 of
23		the Use Tax Act, and are not inconsistent with this paragraph,
24		as fully as if those provisions were set forth herein.
25		Whenever the Department determines that a refund should be
26		made under this paragraph to a claimant instead of issuing a

SB1814 Enrolled - 787 - LRB101 09785 HLH 54886 b
1		credit memorandum, the Department shall notify the State
2		Comptroller, who shall cause the order to be drawn for the
3		amount specified, and to the person named in the notification
4		from the Department. The refund shall be paid by the State
5		Treasurer out of the Regional Transportation Authority tax fund
6		established under paragraph (n) of this Section.
7		(h) The Authority may impose a replacement vehicle tax of
8		$50 on any passenger car as defined in Section 1-157 of the
9		Illinois Vehicle Code purchased within the metropolitan region
10		by or on behalf of an insurance company to replace a passenger
11		car of an insured person in settlement of a total loss claim.
12		The tax imposed may not become effective before the first day
13		of the month following the passage of the ordinance imposing
14		the tax and receipt of a certified copy of the ordinance by the
15		Department of Revenue. The Department of Revenue shall collect
16		the tax for the Authority in accordance with Sections 3-2002
17		and 3-2003 of the Illinois Vehicle Code.
18		Except as otherwise provided in this paragraph, the The
19		Department shall immediately pay over to the State Treasurer,
20		ex officio, as trustee, all taxes collected hereunder. Taxes
21		and penalties collected in DuPage, Kane, Lake, McHenry and Will
22		Counties on aviation fuel sold on or after December 1, 2019
23		from the 0.50% of the 0.75% rate shall be immediately paid over
24		by the Department to the State Treasurer, ex officio, as
25		trustee, for deposit into the Local Government Aviation Trust
26		Fund. The Department shall only pay moneys into the Local

SB1814 Enrolled - 788 - LRB101 09785 HLH 54886 b
1		Government Aviation Trust Fund under this Act for so long as
2		the revenue use requirements of 49 U.S.C. 47107(b) and 49
3		U.S.C. 47133 are binding on the Authority.
4		As soon as possible after the first day of each month,
5		beginning January 1, 2011, upon certification of the Department
6		of Revenue, the Comptroller shall order transferred, and the
7		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
8		local sales tax increment, as defined in the Innovation
9		Development and Economy Act, collected under this Section
10		during the second preceding calendar month for sales within a
11		STAR bond district.
12		After the monthly transfer to the STAR Bonds Revenue Fund,
13		on or before the 25th day of each calendar month, the
14		Department shall prepare and certify to the Comptroller the
15		disbursement of stated sums of money to the Authority. The
16		amount to be paid to the Authority shall be the amount
17		collected hereunder during the second preceding calendar month
18		by the Department, less any amount determined by the Department
19		to be necessary for the payment of refunds, and less any
20		amounts that are transferred to the STAR Bonds Revenue Fund.
21		Within 10 days after receipt by the Comptroller of the
22		disbursement certification to the Authority provided for in
23		this Section to be given to the Comptroller by the Department,
24		the Comptroller shall cause the orders to be drawn for that
25		amount in accordance with the directions contained in the
26		certification.

SB1814 Enrolled - 789 - LRB101 09785 HLH 54886 b
1		(i) The Board may not impose any other taxes except as it
2		may from time to time be authorized by law to impose.
3		(j) A certificate of registration issued by the State
4		Department of Revenue to a retailer under the Retailers'
5		Occupation Tax Act or under the Service Occupation Tax Act
6		shall permit the registrant to engage in a business that is
7		taxed under the tax imposed under paragraphs (b), (e), (f) or
8		(g) of this Section and no additional registration shall be
9		required under the tax. A certificate issued under the Use Tax
10		Act or the Service Use Tax Act shall be applicable with regard
11		to any tax imposed under paragraph (c) of this Section.
12		(k) The provisions of any tax imposed under paragraph (c)
13		of this Section shall conform as closely as may be practicable
14		to the provisions of the Use Tax Act, including without
15		limitation conformity as to penalties with respect to the tax
16		imposed and as to the powers of the State Department of Revenue
17		to promulgate and enforce rules and regulations relating to the
18		administration and enforcement of the provisions of the tax
19		imposed. The taxes shall be imposed only on use within the
20		metropolitan region and at rates as provided in the paragraph.
21		(l) The Board in imposing any tax as provided in paragraphs
22		(b) and (c) of this Section, shall, after seeking the advice of
23		the State Department of Revenue, provide means for retailers,
24		users or purchasers of motor fuel for purposes other than those
25		with regard to which the taxes may be imposed as provided in
26		those paragraphs to receive refunds of taxes improperly paid,

SB1814 Enrolled - 790 - LRB101 09785 HLH 54886 b
1		which provisions may be at variance with the refund provisions
2		as applicable under the Municipal Retailers Occupation Tax Act.
3		The State Department of Revenue may provide for certificates of
4		registration for users or purchasers of motor fuel for purposes
5		other than those with regard to which taxes may be imposed as
6		provided in paragraphs (b) and (c) of this Section to
7		facilitate the reporting and nontaxability of the exempt sales
8		or uses.
9		(m) Any ordinance imposing or discontinuing any tax under
10		this Section shall be adopted and a certified copy thereof
11		filed with the Department on or before June 1, whereupon the
12		Department of Revenue shall proceed to administer and enforce
13		this Section on behalf of the Regional Transportation Authority
14		as of September 1 next following such adoption and filing.
15		Beginning January 1, 1992, an ordinance or resolution imposing
16		or discontinuing the tax hereunder shall be adopted and a
17		certified copy thereof filed with the Department on or before
18		the first day of July, whereupon the Department shall proceed
19		to administer and enforce this Section as of the first day of
20		October next following such adoption and filing. Beginning
21		January 1, 1993, an ordinance or resolution imposing,
22		increasing, decreasing, or discontinuing the tax hereunder
23		shall be adopted and a certified copy thereof filed with the
24		Department, whereupon the Department shall proceed to
25		administer and enforce this Section as of the first day of the
26		first month to occur not less than 60 days following such

SB1814 Enrolled - 791 - LRB101 09785 HLH 54886 b
1		adoption and filing. Any ordinance or resolution of the
2		Authority imposing a tax under this Section and in effect on
3		August 1, 2007 shall remain in full force and effect and shall
4		be administered by the Department of Revenue under the terms
5		and conditions and rates of tax established by such ordinance
6		or resolution until the Department begins administering and
7		enforcing an increased tax under this Section as authorized by
8		Public Act 95-708. The tax rates authorized by Public Act
9		95-708 are effective only if imposed by ordinance of the
10		Authority.
11		(n) Except as otherwise provided in this subsection (n),
12		the State Department of Revenue shall, upon collecting any
13		taxes as provided in this Section, pay the taxes over to the
14		State Treasurer as trustee for the Authority. The taxes shall
15		be held in a trust fund outside the State Treasury. On or
16		before the 25th day of each calendar month, the State
17		Department of Revenue shall prepare and certify to the
18		Comptroller of the State of Illinois and to the Authority (i)
19		the amount of taxes collected in each county County other than
20		Cook County in the metropolitan region, (ii) the amount of
21		taxes collected within the City of Chicago, and (iii) the
22		amount collected in that portion of Cook County outside of
23		Chicago, each amount less the amount necessary for the payment
24		of refunds to taxpayers located in those areas described in
25		items (i), (ii), and (iii), and less 1.5% of the remainder,
26		which shall be transferred from the trust fund into the Tax

SB1814 Enrolled - 792 - LRB101 09785 HLH 54886 b
1		Compliance and Administration Fund. The Department, at the time
2		of each monthly disbursement to the Authority, shall prepare
3		and certify to the State Comptroller the amount to be
4		transferred into the Tax Compliance and Administration Fund
5		under this subsection. Within 10 days after receipt by the
6		Comptroller of the certification of the amounts, the
7		Comptroller shall cause an order to be drawn for the transfer
8		of the amount certified into the Tax Compliance and
9		Administration Fund and the payment of two-thirds of the
10		amounts certified in item (i) of this subsection to the
11		Authority and one-third of the amounts certified in item (i) of
12		this subsection to the respective counties other than Cook
13		County and the amount certified in items (ii) and (iii) of this
14		subsection to the Authority.
15		In addition to the disbursement required by the preceding
16		paragraph, an allocation shall be made in July 1991 and each
17		year thereafter to the Regional Transportation Authority. The
18		allocation shall be made in an amount equal to the average
19		monthly distribution during the preceding calendar year
20		(excluding the 2 months of lowest receipts) and the allocation
21		shall include the amount of average monthly distribution from
22		the Regional Transportation Authority Occupation and Use Tax
23		Replacement Fund. The distribution made in July 1992 and each
24		year thereafter under this paragraph and the preceding
25		paragraph shall be reduced by the amount allocated and
26		disbursed under this paragraph in the preceding calendar year.

SB1814 Enrolled - 793 - LRB101 09785 HLH 54886 b
1		The Department of Revenue shall prepare and certify to the
2		Comptroller for disbursement the allocations made in
3		accordance with this paragraph.
4		(o) Failure to adopt a budget ordinance or otherwise to
5		comply with Section 4.01 of this Act or to adopt a Five-year
6		Capital Program or otherwise to comply with paragraph (b) of
7		Section 2.01 of this Act shall not affect the validity of any
8		tax imposed by the Authority otherwise in conformity with law.
9		(p) At no time shall a public transportation tax or motor
10		vehicle parking tax authorized under paragraphs (b), (c), and
11		(d) of this Section be in effect at the same time as any
12		retailers' occupation, use or service occupation tax
13		authorized under paragraphs (e), (f), and (g) of this Section
14		is in effect.
15		Any taxes imposed under the authority provided in
16		paragraphs (b), (c), and (d) shall remain in effect only until
17		the time as any tax authorized by paragraph paragraphs (e),
18		(f), or (g) of this Section are imposed and becomes effective.
19		Once any tax authorized by paragraph paragraphs (e), (f), or
20		(g) is imposed the Board may not reimpose taxes as authorized
21		in paragraphs (b), (c), and (d) of the Section unless any tax
22		authorized by paragraph paragraphs (e), (f), or (g) of this
23		Section becomes ineffective by means other than an ordinance of
24		the Board.
25		(q) Any existing rights, remedies and obligations
26		(including enforcement by the Regional Transportation

SB1814 Enrolled - 794 - LRB101 09785 HLH 54886 b
1		Authority) arising under any tax imposed under paragraph
2		paragraphs (b), (c), or (d) of this Section shall not be
3		affected by the imposition of a tax under paragraph paragraphs
4		(e), (f), or (g) of this Section.
5		(Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15;
6		99-642, eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff.
7		6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
8		Section 15-75. The Water Commission Act of 1985 is amended
9		by changing Section 4 as follows:
10		(70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
11		Sec. 4. Taxes.
12		(a) The board of commissioners of any county water
13		commission may, by ordinance, impose throughout the territory
14		of the commission any or all of the taxes provided in this
15		Section for its corporate purposes. However, no county water
16		commission may impose any such tax unless the commission
17		certifies the proposition of imposing the tax to the proper
18		election officials, who shall submit the proposition to the
19		voters residing in the territory at an election in accordance
20		with the general election law, and the proposition has been
21		approved by a majority of those voting on the proposition.
22		The proposition shall be in the form provided in Section 5
23		or shall be substantially in the following form:
24		-------------------------------------------------------------

SB1814 Enrolled - 795 - LRB101 09785 HLH 54886 b
1		Shall the (insert corporate
2		name of county water commission) YES
3		impose (state type of tax or ------------------------
4		taxes to be imposed) at the NO
5		rate of 1/4%?
6		-------------------------------------------------------------
7		Taxes imposed under this Section and civil penalties
8		imposed incident thereto shall be collected and enforced by the
9		State Department of Revenue. The Department shall have the
10		power to administer and enforce the taxes and to determine all
11		rights for refunds for erroneous payments of the taxes.
12		(b) The board of commissioners may impose a County Water
13		Commission Retailers' Occupation Tax upon all persons engaged
14		in the business of selling tangible personal property at retail
15		in the territory of the commission at a rate of 1/4% of the
16		gross receipts from the sales made in the course of such
17		business within the territory. The tax imposed under this
18		paragraph and all civil penalties that may be assessed as an
19		incident thereof shall be collected and enforced by the State
20		Department of Revenue. The Department shall have full power to
21		administer and enforce this paragraph; to collect all taxes and
22		penalties due hereunder; to dispose of taxes and penalties so
23		collected in the manner hereinafter provided; and to determine
24		all rights to credit memoranda arising on account of the
25		erroneous payment of tax or penalty hereunder. In the
26		administration of, and compliance with, this paragraph, the

SB1814 Enrolled - 796 - LRB101 09785 HLH 54886 b
1		Department and persons who are subject to this paragraph shall
2		have the same rights, remedies, privileges, immunities, powers
3		and duties, and be subject to the same conditions,
4		restrictions, limitations, penalties, exclusions, exemptions
5		and definitions of terms, and employ the same modes of
6		procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
7		1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
8		therein other than the State rate of tax except that tangible
9		personal property taxed at the 1% rate under the Retailers'
10		Occupation Tax Act shall not be subject to tax hereunder), 2c,
11		3 (except as to the disposition of taxes and penalties
12		collected, and except that the retailer's discount is not
13		allowed for taxes paid on aviation fuel sold on or after
14		December 1, 2019), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
15		5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, and 13 of the
16		Retailers' Occupation Tax Act and Section 3-7 of the Uniform
17		Penalty and Interest Act, as fully as if those provisions were
18		set forth herein.
19		Persons subject to any tax imposed under the authority
20		granted in this paragraph may reimburse themselves for their
21		seller's tax liability hereunder by separately stating the tax
22		as an additional charge, which charge may be stated in
23		combination, in a single amount, with State taxes that sellers
24		are required to collect under the Use Tax Act and under
25		subsection (e) of Section 4.03 of the Regional Transportation
26		Authority Act, in accordance with such bracket schedules as the

SB1814 Enrolled - 797 - LRB101 09785 HLH 54886 b
1		Department may prescribe.
2		Whenever the Department determines that a refund should be
3		made under this paragraph to a claimant instead of issuing a
4		credit memorandum, the Department shall notify the State
5		Comptroller, who shall cause the warrant to be drawn for the
6		amount specified, and to the person named, in the notification
7		from the Department. The refund shall be paid by the State
8		Treasurer out of a county water commission tax fund established
9		under subsection (g) of this Section.
10		For the purpose of determining whether a tax authorized
11		under this paragraph is applicable, a retail sale by a producer
12		of coal or other mineral mined in Illinois is a sale at retail
13		at the place where the coal or other mineral mined in Illinois
14		is extracted from the earth. This paragraph does not apply to
15		coal or other mineral when it is delivered or shipped by the
16		seller to the purchaser at a point outside Illinois so that the
17		sale is exempt under the Federal Constitution as a sale in
18		interstate or foreign commerce.
19		If a tax is imposed under this subsection (b), a tax shall
20		also be imposed under subsections (c) and (d) of this Section.
21		No tax shall be imposed or collected under this subsection
22		on the sale of a motor vehicle in this State to a resident of
23		another state if that motor vehicle will not be titled in this
24		State.
25		Nothing in this paragraph shall be construed to authorize a
26		county water commission to impose a tax upon the privilege of

SB1814 Enrolled - 798 - LRB101 09785 HLH 54886 b
1		engaging in any business which under the Constitution of the
2		United States may not be made the subject of taxation by this
3		State.
4		(c) If a tax has been imposed under subsection (b), a
5		County Water Commission Service Occupation Tax shall also be
6		imposed upon all persons engaged, in the territory of the
7		commission, in the business of making sales of service, who, as
8		an incident to making the sales of service, transfer tangible
9		personal property within the territory. The tax rate shall be
10		1/4% of the selling price of tangible personal property so
11		transferred within the territory. The tax imposed under this
12		paragraph and all civil penalties that may be assessed as an
13		incident thereof shall be collected and enforced by the State
14		Department of Revenue. The Department shall have full power to
15		administer and enforce this paragraph; to collect all taxes and
16		penalties due hereunder; to dispose of taxes and penalties so
17		collected in the manner hereinafter provided; and to determine
18		all rights to credit memoranda arising on account of the
19		erroneous payment of tax or penalty hereunder. In the
20		administration of, and compliance with, this paragraph, the
21		Department and persons who are subject to this paragraph shall
22		have the same rights, remedies, privileges, immunities, powers
23		and duties, and be subject to the same conditions,
24		restrictions, limitations, penalties, exclusions, exemptions
25		and definitions of terms, and employ the same modes of
26		procedure, as are prescribed in Sections 1a-1, 2 (except that

SB1814 Enrolled - 799 - LRB101 09785 HLH 54886 b
1		the reference to State in the definition of supplier
2		maintaining a place of business in this State shall mean the
3		territory of the commission), 2a, 3 through 3-50 (in respect to
4		all provisions therein other than the State rate of tax except
5		that tangible personal property taxed at the 1% rate under the
6		Service Occupation Tax Act shall not be subject to tax
7		hereunder), 4 (except that the reference to the State shall be
8		to the territory of the commission), 5, 7, 8 (except that the
9		jurisdiction to which the tax shall be a debt to the extent
10		indicated in that Section 8 shall be the commission), 9 (except
11		as to the disposition of taxes and penalties collected and
12		except that the returned merchandise credit for this tax may
13		not be taken against any State tax, and except that the
14		retailer's discount is not allowed for taxes paid on aviation
15		fuel sold on or after December 1, 2019), 10, 11, 12 (except the
16		reference therein to Section 2b of the Retailers' Occupation
17		Tax Act), 13 (except that any reference to the State shall mean
18		the territory of the commission), the first paragraph of
19		Section 15, 15.5, 16, 17, 18, 19, and 20 of the Service
20		Occupation Tax Act as fully as if those provisions were set
21		forth herein.
22		Persons subject to any tax imposed under the authority
23		granted in this paragraph may reimburse themselves for their
24		serviceman's tax liability hereunder by separately stating the
25		tax as an additional charge, which charge may be stated in
26		combination, in a single amount, with State tax that servicemen

SB1814 Enrolled - 800 - LRB101 09785 HLH 54886 b
1		are authorized to collect under the Service Use Tax Act, and
2		any tax for which servicemen may be liable under subsection (f)
3		of Section 4.03 of the Regional Transportation Authority Act,
4		in accordance with such bracket schedules as the Department may
5		prescribe.
6		Whenever the Department determines that a refund should be
7		made under this paragraph to a claimant instead of issuing a
8		credit memorandum, the Department shall notify the State
9		Comptroller, who shall cause the warrant to be drawn for the
10		amount specified, and to the person named, in the notification
11		from the Department. The refund shall be paid by the State
12		Treasurer out of a county water commission tax fund established
13		under subsection (g) of this Section.
14		Nothing in this paragraph shall be construed to authorize a
15		county water commission to impose a tax upon the privilege of
16		engaging in any business which under the Constitution of the
17		United States may not be made the subject of taxation by the
18		State.
19		(d) If a tax has been imposed under subsection (b), a tax
20		shall also be imposed upon the privilege of using, in the
21		territory of the commission, any item of tangible personal
22		property that is purchased outside the territory at retail from
23		a retailer, and that is titled or registered with an agency of
24		this State's government, at a rate of 1/4% of the selling price
25		of the tangible personal property within the territory, as
26		"selling price" is defined in the Use Tax Act. The tax shall be

SB1814 Enrolled - 801 - LRB101 09785 HLH 54886 b
1		collected from persons whose Illinois address for titling or
2		registration purposes is given as being in the territory. The
3		tax shall be collected by the Department of Revenue for a
4		county water commission. The tax must be paid to the State, or
5		an exemption determination must be obtained from the Department
6		of Revenue, before the title or certificate of registration for
7		the property may be issued. The tax or proof of exemption may
8		be transmitted to the Department by way of the State agency
9		with which, or the State officer with whom, the tangible
10		personal property must be titled or registered if the
11		Department and the State agency or State officer determine that
12		this procedure will expedite the processing of applications for
13		title or registration.
14		The Department shall have full power to administer and
15		enforce this paragraph; to collect all taxes, penalties, and
16		interest due hereunder; to dispose of taxes, penalties, and
17		interest so collected in the manner hereinafter provided; and
18		to determine all rights to credit memoranda or refunds arising
19		on account of the erroneous payment of tax, penalty, or
20		interest hereunder. In the administration of and compliance
21		with this paragraph, the Department and persons who are subject
22		to this paragraph shall have the same rights, remedies,
23		privileges, immunities, powers, and duties, and be subject to
24		the same conditions, restrictions, limitations, penalties,
25		exclusions, exemptions, and definitions of terms and employ the
26		same modes of procedure, as are prescribed in Sections 2

SB1814 Enrolled - 802 - LRB101 09785 HLH 54886 b
1		(except the definition of "retailer maintaining a place of
2		business in this State"), 3 through 3-80 (except provisions
3		pertaining to the State rate of tax, and except provisions
4		concerning collection or refunding of the tax by retailers), 4,
5		11, 12, 12a, 14, 15, 19 (except the portions pertaining to
6		claims by retailers and except the last paragraph concerning
7		refunds), 20, 21, and 22 of the Use Tax Act and Section 3-7 of
8		the Uniform Penalty and Interest Act that are not inconsistent
9		with this paragraph, as fully as if those provisions were set
10		forth herein.
11		Whenever the Department determines that a refund should be
12		made under this paragraph to a claimant instead of issuing a
13		credit memorandum, the Department shall notify the State
14		Comptroller, who shall cause the order to be drawn for the
15		amount specified, and to the person named, in the notification
16		from the Department. The refund shall be paid by the State
17		Treasurer out of a county water commission tax fund established
18		under subsection (g) of this Section.
19		(e) A certificate of registration issued by the State
20		Department of Revenue to a retailer under the Retailers'
21		Occupation Tax Act or under the Service Occupation Tax Act
22		shall permit the registrant to engage in a business that is
23		taxed under the tax imposed under subsection (b), (c), or (d)
24		of this Section and no additional registration shall be
25		required under the tax. A certificate issued under the Use Tax
26		Act or the Service Use Tax Act shall be applicable with regard

SB1814 Enrolled - 803 - LRB101 09785 HLH 54886 b
1		to any tax imposed under subsection (c) of this Section.
2		(f) Any ordinance imposing or discontinuing any tax under
3		this Section shall be adopted and a certified copy thereof
4		filed with the Department on or before June 1, whereupon the
5		Department of Revenue shall proceed to administer and enforce
6		this Section on behalf of the county water commission as of
7		September 1 next following the adoption and filing. Beginning
8		January 1, 1992, an ordinance or resolution imposing or
9		discontinuing the tax hereunder shall be adopted and a
10		certified copy thereof filed with the Department on or before
11		the first day of July, whereupon the Department shall proceed
12		to administer and enforce this Section as of the first day of
13		October next following such adoption and filing. Beginning
14		January 1, 1993, an ordinance or resolution imposing or
15		discontinuing the tax hereunder shall be adopted and a
16		certified copy thereof filed with the Department on or before
17		the first day of October, whereupon the Department shall
18		proceed to administer and enforce this Section as of the first
19		day of January next following such adoption and filing.
20		(g) The State Department of Revenue shall, upon collecting
21		any taxes as provided in this Section, pay the taxes over to
22		the State Treasurer as trustee for the commission. The taxes
23		shall be held in a trust fund outside the State Treasury.
24		As soon as possible after the first day of each month,
25		beginning January 1, 2011, upon certification of the Department
26		of Revenue, the Comptroller shall order transferred, and the

SB1814 Enrolled - 804 - LRB101 09785 HLH 54886 b
1		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
2		local sales tax increment, as defined in the Innovation
3		Development and Economy Act, collected under this Section
4		during the second preceding calendar month for sales within a
5		STAR bond district.
6		After the monthly transfer to the STAR Bonds Revenue Fund,
7		on or before the 25th day of each calendar month, the State
8		Department of Revenue shall prepare and certify to the
9		Comptroller of the State of Illinois the amount to be paid to
10		the commission, which shall be the amount (not including credit
11		memoranda) collected under this Section during the second
12		preceding calendar month by the Department plus an amount the
13		Department determines is necessary to offset any amounts that
14		were erroneously paid to a different taxing body, and not
15		including any amount equal to the amount of refunds made during
16		the second preceding calendar month by the Department on behalf
17		of the commission, and not including any amount that the
18		Department determines is necessary to offset any amounts that
19		were payable to a different taxing body but were erroneously
20		paid to the commission, and less any amounts that are
21		transferred to the STAR Bonds Revenue Fund, less 1.5% of the
22		remainder, which shall be transferred into the Tax Compliance
23		and Administration Fund. The Department, at the time of each
24		monthly disbursement to the commission, shall prepare and
25		certify to the State Comptroller the amount to be transferred
26		into the Tax Compliance and Administration Fund under this

SB1814 Enrolled - 805 - LRB101 09785 HLH 54886 b
1		subsection. Within 10 days after receipt by the Comptroller of
2		the certification of the amount to be paid to the commission
3		and the Tax Compliance and Administration Fund, the Comptroller
4		shall cause an order to be drawn for the payment for the amount
5		in accordance with the direction in the certification.
6		(h) Beginning June 1, 2016, any tax imposed pursuant to
7		this Section may no longer be imposed or collected, unless a
8		continuation of the tax is approved by the voters at a
9		referendum as set forth in this Section.
10		(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16;
11		100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff.
12		8-14-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
13		Section 15-80. The Environmental Impact Fee Law is amended
14		by changing Sections 315 and 320 as follows:
15		(415 ILCS 125/315)
16		(Section scheduled to be repealed on January 1, 2025)
17		Sec. 315. Fee on receivers of fuel for sale or use;
18		collection and reporting. A person that is required to pay the
19		fee imposed by this Law shall pay the fee to the Department by
20		return showing all fuel purchased, acquired, or received and
21		sold, distributed or used during the preceding calendar month,
22		including losses of fuel as the result of evaporation or
23		shrinkage due to temperature variations, and such other
24		reasonable information as the Department may require. Losses of

SB1814 Enrolled - 806 - LRB101 09785 HLH 54886 b
1		fuel as the result of evaporation or shrinkage due to
2		temperature variations may not exceed 1% of the total gallons
3		in storage at the beginning of the month, plus the receipts of
4		gallonage during the month, minus the gallonage remaining in
5		storage at the end of the month. Any loss reported that is in
6		excess of this amount shall be subject to the fee imposed by
7		Section 310 of this Law. On and after July 1, 2001, for each
8		6-month period January through June, net losses of fuel (for
9		each category of fuel that is required to be reported on a
10		return) as the result of evaporation or shrinkage due to
11		temperature variations may not exceed 1% of the total gallons
12		in storage at the beginning of each January, plus the receipts
13		of gallonage each January through June, minus the gallonage
14		remaining in storage at the end of each June. On and after July
15		1, 2001, for each 6-month period July through December, net
16		losses of fuel (for each category of fuel that is required to
17		be reported on a return) as the result of evaporation or
18		shrinkage due to temperature variations may not exceed 1% of
19		the total gallons in storage at the beginning of each July,
20		plus the receipts of gallonage each July through December,
21		minus the gallonage remaining in storage at the end of each
22		December. Any net loss reported that is in excess of this
23		amount shall be subject to the fee imposed by Section 310 of
24		this Law. For purposes of this Section, "net loss" means the
25		number of gallons gained through temperature variations minus
26		the number of gallons lost through temperature variations or

SB1814 Enrolled - 807 - LRB101 09785 HLH 54886 b
1		evaporation for each of the respective 6-month periods.
2		The return shall be prescribed by the Department and shall
3		be filed between the 1st and 20th days of each calendar month.
4		The Department may, in its discretion, combine the return filed
5		under this Law with the return filed under Section 2b of the
6		Motor Fuel Tax Law. If the return is timely filed, the receiver
7		may take a discount of 2% through June 30, 2003 and 1.75%
8		thereafter to reimburse himself for the expenses incurred in
9		keeping records, preparing and filing returns, collecting and
10		remitting the fee, and supplying data to the Department on
11		request. However, the discount applies only to the amount of
12		the fee payment that accompanies a return that is timely filed
13		in accordance with this Section. The discount is not permitted
14		on fees paid on aviation fuel sold or used on and after
15		December 1, 2019. This exception for aviation fuel only applies
16		for so long as the revenue use requirements of 49 U.S.C. §47017
17		(b) and 49 U.S.C. §47133 are binding on the State.
18		Beginning on January 1, 2018, each retailer required or
19		authorized to collect the fee imposed by this Act on aviation
20		fuel at retail in this State during the preceding calendar
21		month shall, instead of reporting and paying tax on aviation
22		fuel as otherwise required by this Section, file an aviation
23		fuel tax return with the Department, on or before the twentieth
24		day of each calendar month. The requirements related to the
25		return shall be as otherwise provided in this Section.
26		Notwithstanding any other provisions of this Act to the

SB1814 Enrolled - 808 - LRB101 09785 HLH 54886 b
1		contrary, retailers collecting fees on aviation fuel shall file
2		all aviation fuel tax returns and shall make all aviation fuel
3		fee payments by electronic means in the manner and form
4		required by the Department. For purposes of this paragraph,
5		"aviation fuel" means a product that is intended for use or
6		offered for sale as fuel for an aircraft.
7		If any payment provided for in this Section exceeds the
8		receiver's liabilities under this Act, as shown on an original
9		return, the Department may authorize the receiver to credit
10		such excess payment against liability subsequently to be
11		remitted to the Department under this Act, in accordance with
12		reasonable rules adopted by the Department. If the Department
13		subsequently determines that all or any part of the credit
14		taken was not actually due to the receiver, the receiver's
15		discount shall be reduced by an amount equal to the difference
16		between the discount as applied to the credit taken and that
17		actually due, and that receiver shall be liable for penalties
18		and interest on such difference.
19		(Source: P.A. 100-1171, eff. 1-4-19.)
20		(415 ILCS 125/320)
21		(Section scheduled to be repealed on January 1, 2025)
22		Sec. 320. Deposit of fee receipts. Except as otherwise
23		provided in this paragraph, all All money received by the
24		Department under this Law shall be deposited in the Underground
25		Storage Tank Fund created by Section 57.11 of the Environmental

SB1814 Enrolled - 809 - LRB101 09785 HLH 54886 b
1		Protection Act. All money received for aviation fuel by the
2		Department under this Law on or after December 1, 2019, shall
3		be immediately paid over by the Department to the State
4		Aviation Program Fund. The Department shall only pay such
5		moneys into the State Aviation Program Fund under this Act for
6		so long as the revenue use requirements of 49 U.S.C. 47107(b)
7		and 49 U.S.C. 47133 are binding on the State. For purposes of
8		this Section, "aviation fuel" means a product that is intended
9		for use or offered for sale as fuel for an aircraft.
10		(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14,
11		eff. 7-1-97.)
12		ARTICLE 20. NURSING HOMES
13		Section 20-5. The Illinois Administrative Procedure Act is
14		amended by changing Section 5-45 as follows:
15		(5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)
16		Sec. 5-45. Emergency rulemaking.
17		(a) "Emergency" means the existence of any situation that
18		any agency finds reasonably constitutes a threat to the public
19		interest, safety, or welfare.
20		(b) If any agency finds that an emergency exists that
21		requires adoption of a rule upon fewer days than is required by
22		Section 5-40 and states in writing its reasons for that
23		finding, the agency may adopt an emergency rule without prior

SB1814 Enrolled - 810 - LRB101 09785 HLH 54886 b
1		notice or hearing upon filing a notice of emergency rulemaking
2		with the Secretary of State under Section 5-70. The notice
3		shall include the text of the emergency rule and shall be
4		published in the Illinois Register. Consent orders or other
5		court orders adopting settlements negotiated by an agency may
6		be adopted under this Section. Subject to applicable
7		constitutional or statutory provisions, an emergency rule
8		becomes effective immediately upon filing under Section 5-65 or
9		at a stated date less than 10 days thereafter. The agency's
10		finding and a statement of the specific reasons for the finding
11		shall be filed with the rule. The agency shall take reasonable
12		and appropriate measures to make emergency rules known to the
13		persons who may be affected by them.
14		(c) An emergency rule may be effective for a period of not
15		longer than 150 days, but the agency's authority to adopt an
16		identical rule under Section 5-40 is not precluded. No
17		emergency rule may be adopted more than once in any 24-month
18		period, except that this limitation on the number of emergency
19		rules that may be adopted in a 24-month period does not apply
20		to (i) emergency rules that make additions to and deletions
21		from the Drug Manual under Section 5-5.16 of the Illinois
22		Public Aid Code or the generic drug formulary under Section
23		3.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
24		emergency rules adopted by the Pollution Control Board before
25		July 1, 1997 to implement portions of the Livestock Management
26		Facilities Act, (iii) emergency rules adopted by the Illinois

SB1814 Enrolled - 811 - LRB101 09785 HLH 54886 b
1		Department of Public Health under subsections (a) through (i)
2		of Section 2 of the Department of Public Health Act when
3		necessary to protect the public's health, (iv) emergency rules
4		adopted pursuant to subsection (n) of this Section, (v)
5		emergency rules adopted pursuant to subsection (o) of this
6		Section, or (vi) emergency rules adopted pursuant to subsection
7		(c-5) of this Section. Two or more emergency rules having
8		substantially the same purpose and effect shall be deemed to be
9		a single rule for purposes of this Section.
10		(c-5) To facilitate the maintenance of the program of group
11		health benefits provided to annuitants, survivors, and retired
12		employees under the State Employees Group Insurance Act of
13		1971, rules to alter the contributions to be paid by the State,
14		annuitants, survivors, retired employees, or any combination
15		of those entities, for that program of group health benefits,
16		shall be adopted as emergency rules. The adoption of those
17		rules shall be considered an emergency and necessary for the
18		public interest, safety, and welfare.
19		(d) In order to provide for the expeditious and timely
20		implementation of the State's fiscal year 1999 budget,
21		emergency rules to implement any provision of Public Act 90-587
22		or 90-588 or any other budget initiative for fiscal year 1999
23		may be adopted in accordance with this Section by the agency
24		charged with administering that provision or initiative,
25		except that the 24-month limitation on the adoption of
26		emergency rules and the provisions of Sections 5-115 and 5-125

SB1814 Enrolled - 812 - LRB101 09785 HLH 54886 b
1		do not apply to rules adopted under this subsection (d). The
2		adoption of emergency rules authorized by this subsection (d)
3		shall be deemed to be necessary for the public interest,
4		safety, and welfare.
5		(e) In order to provide for the expeditious and timely
6		implementation of the State's fiscal year 2000 budget,
7		emergency rules to implement any provision of Public Act 91-24
8		or any other budget initiative for fiscal year 2000 may be
9		adopted in accordance with this Section by the agency charged
10		with administering that provision or initiative, except that
11		the 24-month limitation on the adoption of emergency rules and
12		the provisions of Sections 5-115 and 5-125 do not apply to
13		rules adopted under this subsection (e). The adoption of
14		emergency rules authorized by this subsection (e) shall be
15		deemed to be necessary for the public interest, safety, and
16		welfare.
17		(f) In order to provide for the expeditious and timely
18		implementation of the State's fiscal year 2001 budget,
19		emergency rules to implement any provision of Public Act 91-712
20		or any other budget initiative for fiscal year 2001 may be
21		adopted in accordance with this Section by the agency charged
22		with administering that provision or initiative, except that
23		the 24-month limitation on the adoption of emergency rules and
24		the provisions of Sections 5-115 and 5-125 do not apply to
25		rules adopted under this subsection (f). The adoption of
26		emergency rules authorized by this subsection (f) shall be

SB1814 Enrolled - 813 - LRB101 09785 HLH 54886 b
1		deemed to be necessary for the public interest, safety, and
2		welfare.
3		(g) In order to provide for the expeditious and timely
4		implementation of the State's fiscal year 2002 budget,
5		emergency rules to implement any provision of Public Act 92-10
6		or any other budget initiative for fiscal year 2002 may be
7		adopted in accordance with this Section by the agency charged
8		with administering that provision or initiative, except that
9		the 24-month limitation on the adoption of emergency rules and
10		the provisions of Sections 5-115 and 5-125 do not apply to
11		rules adopted under this subsection (g). The adoption of
12		emergency rules authorized by this subsection (g) shall be
13		deemed to be necessary for the public interest, safety, and
14		welfare.
15		(h) In order to provide for the expeditious and timely
16		implementation of the State's fiscal year 2003 budget,
17		emergency rules to implement any provision of Public Act 92-597
18		or any other budget initiative for fiscal year 2003 may be
19		adopted in accordance with this Section by the agency charged
20		with administering that provision or initiative, except that
21		the 24-month limitation on the adoption of emergency rules and
22		the provisions of Sections 5-115 and 5-125 do not apply to
23		rules adopted under this subsection (h). The adoption of
24		emergency rules authorized by this subsection (h) shall be
25		deemed to be necessary for the public interest, safety, and
26		welfare.

SB1814 Enrolled - 814 - LRB101 09785 HLH 54886 b
1		(i) In order to provide for the expeditious and timely
2		implementation of the State's fiscal year 2004 budget,
3		emergency rules to implement any provision of Public Act 93-20
4		or any other budget initiative for fiscal year 2004 may be
5		adopted in accordance with this Section by the agency charged
6		with administering that provision or initiative, except that
7		the 24-month limitation on the adoption of emergency rules and
8		the provisions of Sections 5-115 and 5-125 do not apply to
9		rules adopted under this subsection (i). The adoption of
10		emergency rules authorized by this subsection (i) shall be
11		deemed to be necessary for the public interest, safety, and
12		welfare.
13		(j) In order to provide for the expeditious and timely
14		implementation of the provisions of the State's fiscal year
15		2005 budget as provided under the Fiscal Year 2005 Budget
16		Implementation (Human Services) Act, emergency rules to
17		implement any provision of the Fiscal Year 2005 Budget
18		Implementation (Human Services) Act may be adopted in
19		accordance with this Section by the agency charged with
20		administering that provision, except that the 24-month
21		limitation on the adoption of emergency rules and the
22		provisions of Sections 5-115 and 5-125 do not apply to rules
23		adopted under this subsection (j). The Department of Public Aid
24		may also adopt rules under this subsection (j) necessary to
25		administer the Illinois Public Aid Code and the Children's
26		Health Insurance Program Act. The adoption of emergency rules

SB1814 Enrolled - 815 - LRB101 09785 HLH 54886 b
1		authorized by this subsection (j) shall be deemed to be
2		necessary for the public interest, safety, and welfare.
3		(k) In order to provide for the expeditious and timely
4		implementation of the provisions of the State's fiscal year
5		2006 budget, emergency rules to implement any provision of
6		Public Act 94-48 or any other budget initiative for fiscal year
7		2006 may be adopted in accordance with this Section by the
8		agency charged with administering that provision or
9		initiative, except that the 24-month limitation on the adoption
10		of emergency rules and the provisions of Sections 5-115 and
11		5-125 do not apply to rules adopted under this subsection (k).
12		The Department of Healthcare and Family Services may also adopt
13		rules under this subsection (k) necessary to administer the
14		Illinois Public Aid Code, the Senior Citizens and Persons with
15		Disabilities Property Tax Relief Act, the Senior Citizens and
16		Disabled Persons Prescription Drug Discount Program Act (now
17		the Illinois Prescription Drug Discount Program Act), and the
18		Children's Health Insurance Program Act. The adoption of
19		emergency rules authorized by this subsection (k) shall be
20		deemed to be necessary for the public interest, safety, and
21		welfare.
22		(l) In order to provide for the expeditious and timely
23		implementation of the provisions of the State's fiscal year
24		2007 budget, the Department of Healthcare and Family Services
25		may adopt emergency rules during fiscal year 2007, including
26		rules effective July 1, 2007, in accordance with this

SB1814 Enrolled - 816 - LRB101 09785 HLH 54886 b
1		subsection to the extent necessary to administer the
2		Department's responsibilities with respect to amendments to
3		the State plans and Illinois waivers approved by the federal
4		Centers for Medicare and Medicaid Services necessitated by the
5		requirements of Title XIX and Title XXI of the federal Social
6		Security Act. The adoption of emergency rules authorized by
7		this subsection (l) shall be deemed to be necessary for the
8		public interest, safety, and welfare.
9		(m) In order to provide for the expeditious and timely
10		implementation of the provisions of the State's fiscal year
11		2008 budget, the Department of Healthcare and Family Services
12		may adopt emergency rules during fiscal year 2008, including
13		rules effective July 1, 2008, in accordance with this
14		subsection to the extent necessary to administer the
15		Department's responsibilities with respect to amendments to
16		the State plans and Illinois waivers approved by the federal
17		Centers for Medicare and Medicaid Services necessitated by the
18		requirements of Title XIX and Title XXI of the federal Social
19		Security Act. The adoption of emergency rules authorized by
20		this subsection (m) shall be deemed to be necessary for the
21		public interest, safety, and welfare.
22		(n) In order to provide for the expeditious and timely
23		implementation of the provisions of the State's fiscal year
24		2010 budget, emergency rules to implement any provision of
25		Public Act 96-45 or any other budget initiative authorized by
26		the 96th General Assembly for fiscal year 2010 may be adopted

SB1814 Enrolled - 817 - LRB101 09785 HLH 54886 b
1		in accordance with this Section by the agency charged with
2		administering that provision or initiative. The adoption of
3		emergency rules authorized by this subsection (n) shall be
4		deemed to be necessary for the public interest, safety, and
5		welfare. The rulemaking authority granted in this subsection
6		(n) shall apply only to rules promulgated during Fiscal Year
7		2010.
8		(o) In order to provide for the expeditious and timely
9		implementation of the provisions of the State's fiscal year
10		2011 budget, emergency rules to implement any provision of
11		Public Act 96-958 or any other budget initiative authorized by
12		the 96th General Assembly for fiscal year 2011 may be adopted
13		in accordance with this Section by the agency charged with
14		administering that provision or initiative. The adoption of
15		emergency rules authorized by this subsection (o) is deemed to
16		be necessary for the public interest, safety, and welfare. The
17		rulemaking authority granted in this subsection (o) applies
18		only to rules promulgated on or after July 1, 2010 (the
19		effective date of Public Act 96-958) through June 30, 2011.
20		(p) In order to provide for the expeditious and timely
21		implementation of the provisions of Public Act 97-689,
22		emergency rules to implement any provision of Public Act 97-689
23		may be adopted in accordance with this subsection (p) by the
24		agency charged with administering that provision or
25		initiative. The 150-day limitation of the effective period of
26		emergency rules does not apply to rules adopted under this

SB1814 Enrolled - 818 - LRB101 09785 HLH 54886 b
1		subsection (p), and the effective period may continue through
2		June 30, 2013. The 24-month limitation on the adoption of
3		emergency rules does not apply to rules adopted under this
4		subsection (p). The adoption of emergency rules authorized by
5		this subsection (p) is deemed to be necessary for the public
6		interest, safety, and welfare.
7		(q) In order to provide for the expeditious and timely
8		implementation of the provisions of Articles 7, 8, 9, 11, and
9		12 of Public Act 98-104, emergency rules to implement any
10		provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
11		may be adopted in accordance with this subsection (q) by the
12		agency charged with administering that provision or
13		initiative. The 24-month limitation on the adoption of
14		emergency rules does not apply to rules adopted under this
15		subsection (q). The adoption of emergency rules authorized by
16		this subsection (q) is deemed to be necessary for the public
17		interest, safety, and welfare.
18		(r) In order to provide for the expeditious and timely
19		implementation of the provisions of Public Act 98-651,
20		emergency rules to implement Public Act 98-651 may be adopted
21		in accordance with this subsection (r) by the Department of
22		Healthcare and Family Services. The 24-month limitation on the
23		adoption of emergency rules does not apply to rules adopted
24		under this subsection (r). The adoption of emergency rules
25		authorized by this subsection (r) is deemed to be necessary for
26		the public interest, safety, and welfare.

SB1814 Enrolled - 819 - LRB101 09785 HLH 54886 b
1		(s) In order to provide for the expeditious and timely
2		implementation of the provisions of Sections 5-5b.1 and 5A-2 of
3		the Illinois Public Aid Code, emergency rules to implement any
4		provision of Section 5-5b.1 or Section 5A-2 of the Illinois
5		Public Aid Code may be adopted in accordance with this
6		subsection (s) by the Department of Healthcare and Family
7		Services. The rulemaking authority granted in this subsection
8		(s) shall apply only to those rules adopted prior to July 1,
9		2015. Notwithstanding any other provision of this Section, any
10		emergency rule adopted under this subsection (s) shall only
11		apply to payments made for State fiscal year 2015. The adoption
12		of emergency rules authorized by this subsection (s) is deemed
13		to be necessary for the public interest, safety, and welfare.
14		(t) In order to provide for the expeditious and timely
15		implementation of the provisions of Article II of Public Act
16		99-6, emergency rules to implement the changes made by Article
17		II of Public Act 99-6 to the Emergency Telephone System Act may
18		be adopted in accordance with this subsection (t) by the
19		Department of State Police. The rulemaking authority granted in
20		this subsection (t) shall apply only to those rules adopted
21		prior to July 1, 2016. The 24-month limitation on the adoption
22		of emergency rules does not apply to rules adopted under this
23		subsection (t). The adoption of emergency rules authorized by
24		this subsection (t) is deemed to be necessary for the public
25		interest, safety, and welfare.
26		(u) In order to provide for the expeditious and timely

SB1814 Enrolled - 820 - LRB101 09785 HLH 54886 b
1		implementation of the provisions of the Burn Victims Relief
2		Act, emergency rules to implement any provision of the Act may
3		be adopted in accordance with this subsection (u) by the
4		Department of Insurance. The rulemaking authority granted in
5		this subsection (u) shall apply only to those rules adopted
6		prior to December 31, 2015. The adoption of emergency rules
7		authorized by this subsection (u) is deemed to be necessary for
8		the public interest, safety, and welfare.
9		(v) In order to provide for the expeditious and timely
10		implementation of the provisions of Public Act 99-516,
11		emergency rules to implement Public Act 99-516 may be adopted
12		in accordance with this subsection (v) by the Department of
13		Healthcare and Family Services. The 24-month limitation on the
14		adoption of emergency rules does not apply to rules adopted
15		under this subsection (v). The adoption of emergency rules
16		authorized by this subsection (v) is deemed to be necessary for
17		the public interest, safety, and welfare.
18		(w) In order to provide for the expeditious and timely
19		implementation of the provisions of Public Act 99-796,
20		emergency rules to implement the changes made by Public Act
21		99-796 may be adopted in accordance with this subsection (w) by
22		the Adjutant General. The adoption of emergency rules
23		authorized by this subsection (w) is deemed to be necessary for
24		the public interest, safety, and welfare.
25		(x) In order to provide for the expeditious and timely
26		implementation of the provisions of Public Act 99-906,

SB1814 Enrolled - 821 - LRB101 09785 HLH 54886 b
1		emergency rules to implement subsection (i) of Section 16-115D,
2		subsection (g) of Section 16-128A, and subsection (a) of
3		Section 16-128B of the Public Utilities Act may be adopted in
4		accordance with this subsection (x) by the Illinois Commerce
5		Commission. The rulemaking authority granted in this
6		subsection (x) shall apply only to those rules adopted within
7		180 days after June 1, 2017 (the effective date of Public Act
8		99-906). The adoption of emergency rules authorized by this
9		subsection (x) is deemed to be necessary for the public
10		interest, safety, and welfare.
11		(y) In order to provide for the expeditious and timely
12		implementation of the provisions of Public Act 100-23,
13		emergency rules to implement the changes made by Public Act
14		100-23 to Section 4.02 of the Illinois Act on the Aging,
15		Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
16		Section 55-30 of the Alcoholism and Other Drug Abuse and
17		Dependency Act, and Sections 74 and 75 of the Mental Health and
18		Developmental Disabilities Administrative Act may be adopted
19		in accordance with this subsection (y) by the respective
20		Department. The adoption of emergency rules authorized by this
21		subsection (y) is deemed to be necessary for the public
22		interest, safety, and welfare.
23		(z) In order to provide for the expeditious and timely
24		implementation of the provisions of Public Act 100-554,
25		emergency rules to implement the changes made by Public Act
26		100-554 to Section 4.7 of the Lobbyist Registration Act may be

SB1814 Enrolled - 822 - LRB101 09785 HLH 54886 b
1		adopted in accordance with this subsection (z) by the Secretary
2		of State. The adoption of emergency rules authorized by this
3		subsection (z) is deemed to be necessary for the public
4		interest, safety, and welfare.
5		(aa) In order to provide for the expeditious and timely
6		initial implementation of the changes made to Articles 5, 5A,
7		12, and 14 of the Illinois Public Aid Code under the provisions
8		of Public Act 100-581, the Department of Healthcare and Family
9		Services may adopt emergency rules in accordance with this
10		subsection (aa). The 24-month limitation on the adoption of
11		emergency rules does not apply to rules to initially implement
12		the changes made to Articles 5, 5A, 12, and 14 of the Illinois
13		Public Aid Code adopted under this subsection (aa). The
14		adoption of emergency rules authorized by this subsection (aa)
15		is deemed to be necessary for the public interest, safety, and
16		welfare.
17		(bb) In order to provide for the expeditious and timely
18		implementation of the provisions of Public Act 100-587,
19		emergency rules to implement the changes made by Public Act
20		100-587 to Section 4.02 of the Illinois Act on the Aging,
21		Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
22		subsection (b) of Section 55-30 of the Alcoholism and Other
23		Drug Abuse and Dependency Act, Section 5-104 of the Specialized
24		Mental Health Rehabilitation Act of 2013, and Section 75 and
25		subsection (b) of Section 74 of the Mental Health and
26		Developmental Disabilities Administrative Act may be adopted

SB1814 Enrolled - 823 - LRB101 09785 HLH 54886 b
1		in accordance with this subsection (bb) by the respective
2		Department. The adoption of emergency rules authorized by this
3		subsection (bb) is deemed to be necessary for the public
4		interest, safety, and welfare.
5		(cc) In order to provide for the expeditious and timely
6		implementation of the provisions of Public Act 100-587,
7		emergency rules may be adopted in accordance with this
8		subsection (cc) to implement the changes made by Public Act
9		100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois
10		Pension Code by the Board created under Article 14 of the Code;
11		Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by
12		the Board created under Article 15 of the Code; and Sections
13		16-190.5 and 16-190.6 of the Illinois Pension Code by the Board
14		created under Article 16 of the Code. The adoption of emergency
15		rules authorized by this subsection (cc) is deemed to be
16		necessary for the public interest, safety, and welfare.
17		(dd) In order to provide for the expeditious and timely
18		implementation of the provisions of Public Act 100-864,
19		emergency rules to implement the changes made by Public Act
20		100-864 to Section 3.35 of the Newborn Metabolic Screening Act
21		may be adopted in accordance with this subsection (dd) by the
22		Secretary of State. The adoption of emergency rules authorized
23		by this subsection (dd) is deemed to be necessary for the
24		public interest, safety, and welfare.
25		(ee) In order to provide for the expeditious and timely
26		implementation of the provisions of Public Act 100-1172 this

SB1814 Enrolled - 824 - LRB101 09785 HLH 54886 b
1		amendatory Act of the 100th General Assembly, emergency rules
2		implementing the Illinois Underground Natural Gas Storage
3		Safety Act may be adopted in accordance with this subsection by
4		the Department of Natural Resources. The adoption of emergency
5		rules authorized by this subsection is deemed to be necessary
6		for the public interest, safety, and welfare.
7		(ff) (ee) In order to provide for the expeditious and
8		timely initial implementation of the changes made to Articles
9		5A and 14 of the Illinois Public Aid Code under the provisions
10		of Public Act 100-1181 this amendatory Act of the 100th General
11		Assembly, the Department of Healthcare and Family Services may
12		on a one-time-only basis adopt emergency rules in accordance
13		with this subsection (ff) (ee). The 24-month limitation on the
14		adoption of emergency rules does not apply to rules to
15		initially implement the changes made to Articles 5A and 14 of
16		the Illinois Public Aid Code adopted under this subsection (ff)
17		(ee). The adoption of emergency rules authorized by this
18		subsection (ff) (ee) is deemed to be necessary for the public
19		interest, safety, and welfare.
20		(gg) (ff) In order to provide for the expeditious and
21		timely implementation of the provisions of Public Act 101-1
22		this amendatory Act of the 101st General Assembly, emergency
23		rules may be adopted by the Department of Labor in accordance
24		with this subsection (gg) (ff) to implement the changes made by
25		Public Act 101-1 this amendatory Act of the 101st General
26		Assembly to the Minimum Wage Law. The adoption of emergency

SB1814 Enrolled - 825 - LRB101 09785 HLH 54886 b
1		rules authorized by this subsection (gg) (ff) is deemed to be
2		necessary for the public interest, safety, and welfare.
3		(hh) In order to provide for the expeditious and timely
4		implementation of the provisions of this amendatory Act of the
5		101st General Assembly, emergency rules may be adopted in
6		accordance with this subsection (hh) to implement the changes
7		made by this amendatory Act of the 101st General Assembly to
8		subsection (j) of Section 5-5.2 of the Illinois Public Aid
9		Code. The adoption of emergency rules authorized by this
10		subsection (hh) is deemed to be necessary for the public
11		interest, safety, and welfare.
12		(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17;
13		100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff.
14		6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18;
15		100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff.
16		3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
17		Section 20-10. The Illinois Public Aid Code is amended by
18		changing Section 5-5.2 as follows:
19		(305 ILCS 5/5-5.2) (from Ch. 23, par. 5-5.2)
20		Sec. 5-5.2. Payment.
21		(a) All nursing facilities that are grouped pursuant to
22		Section 5-5.1 of this Act shall receive the same rate of
23		payment for similar services.
24		(b) It shall be a matter of State policy that the Illinois

SB1814 Enrolled - 826 - LRB101 09785 HLH 54886 b
1		Department shall utilize a uniform billing cycle throughout the
2		State for the long-term care providers.
3		(c) Notwithstanding any other provisions of this Code, the
4		methodologies for reimbursement of nursing services as
5		provided under this Article shall no longer be applicable for
6		bills payable for nursing services rendered on or after a new
7		reimbursement system based on the Resource Utilization Groups
8		(RUGs) has been fully operationalized, which shall take effect
9		for services provided on or after January 1, 2014.
10		(d) The new nursing services reimbursement methodology
11		utilizing RUG-IV 48 grouper model, which shall be referred to
12		as the RUGs reimbursement system, taking effect January 1,
13		2014, shall be based on the following:
14		(1) The methodology shall be resident-driven,
15		facility-specific, and cost-based.
16		(2) Costs shall be annually rebased and case mix index
17		quarterly updated. The nursing services methodology will
18		be assigned to the Medicaid enrolled residents on record as
19		of 30 days prior to the beginning of the rate period in the
20		Department's Medicaid Management Information System (MMIS)
21		as present on the last day of the second quarter preceding
22		the rate period based upon the Assessment Reference Date of
23		the Minimum Data Set (MDS).
24		(3) Regional wage adjustors based on the Health Service
25		Areas (HSA) groupings and adjusters in effect on April 30,
26		2012 shall be included.

SB1814 Enrolled - 827 - LRB101 09785 HLH 54886 b
1		(4) Case mix index shall be assigned to each resident
2		class based on the Centers for Medicare and Medicaid
3		Services staff time measurement study in effect on July 1,
4		2013, utilizing an index maximization approach.
5		(5) The pool of funds available for distribution by
6		case mix and the base facility rate shall be determined
7		using the formula contained in subsection (d-1).
8		(d-1) Calculation of base year Statewide RUG-IV nursing
9		base per diem rate.
10		(1) Base rate spending pool shall be:
11		(A) The base year resident days which are
12		calculated by multiplying the number of Medicaid
13		residents in each nursing home as indicated in the MDS
14		data defined in paragraph (4) by 365.
15		(B) Each facility's nursing component per diem in
16		effect on July 1, 2012 shall be multiplied by
17		subsection (A).
18		(C) Thirteen million is added to the product of
19		subparagraph (A) and subparagraph (B) to adjust for the
20		exclusion of nursing homes defined in paragraph (5).
21		(2) For each nursing home with Medicaid residents as
22		indicated by the MDS data defined in paragraph (4),
23		weighted days adjusted for case mix and regional wage
24		adjustment shall be calculated. For each home this
25		calculation is the product of:
26		(A) Base year resident days as calculated in

SB1814 Enrolled - 828 - LRB101 09785 HLH 54886 b
1		subparagraph (A) of paragraph (1).
2		(B) The nursing home's regional wage adjustor
3		based on the Health Service Areas (HSA) groupings and
4		adjustors in effect on April 30, 2012.
5		(C) Facility weighted case mix which is the number
6		of Medicaid residents as indicated by the MDS data
7		defined in paragraph (4) multiplied by the associated
8		case weight for the RUG-IV 48 grouper model using
9		standard RUG-IV procedures for index maximization.
10		(D) The sum of the products calculated for each
11		nursing home in subparagraphs (A) through (C) above
12		shall be the base year case mix, rate adjusted weighted
13		days.
14		(3) The Statewide RUG-IV nursing base per diem rate:
15		(A) on January 1, 2014 shall be the quotient of the
16		paragraph (1) divided by the sum calculated under
17		subparagraph (D) of paragraph (2); and
18		(B) on and after July 1, 2014, shall be the amount
19		calculated under subparagraph (A) of this paragraph
20		(3) plus $1.76.
21		(4) Minimum Data Set (MDS) comprehensive assessments
22		for Medicaid residents on the last day of the quarter used
23		to establish the base rate.
24		(5) Nursing facilities designated as of July 1, 2012 by
25		the Department as "Institutions for Mental Disease" shall
26		be excluded from all calculations under this subsection.

SB1814 Enrolled - 829 - LRB101 09785 HLH 54886 b
1		The data from these facilities shall not be used in the
2		computations described in paragraphs (1) through (4) above
3		to establish the base rate.
4		(e) Beginning July 1, 2014, the Department shall allocate
5		funding in the amount up to $10,000,000 for per diem add-ons to
6		the RUGS methodology for dates of service on and after July 1,
7		2014:
8		(1) $0.63 for each resident who scores in I4200
9		Alzheimer's Disease or I4800 non-Alzheimer's Dementia.
10		(2) $2.67 for each resident who scores either a "1" or
11		"2" in any items S1200A through S1200I and also scores in
12		RUG groups PA1, PA2, BA1, or BA2.
13		(e-1) (Blank).
14		(e-2) For dates of services beginning January 1, 2014, the
15		RUG-IV nursing component per diem for a nursing home shall be
16		the product of the statewide RUG-IV nursing base per diem rate,
17		the facility average case mix index, and the regional wage
18		adjustor. Transition rates for services provided between
19		January 1, 2014 and December 31, 2014 shall be as follows:
20		(1) The transition RUG-IV per diem nursing rate for
21		nursing homes whose rate calculated in this subsection
22		(e-2) is greater than the nursing component rate in effect
23		July 1, 2012 shall be paid the sum of:
24		(A) The nursing component rate in effect July 1,
25		2012; plus
26		(B) The difference of the RUG-IV nursing component

SB1814 Enrolled - 830 - LRB101 09785 HLH 54886 b
1		per diem calculated for the current quarter minus the
2		nursing component rate in effect July 1, 2012
3		multiplied by 0.88.
4		(2) The transition RUG-IV per diem nursing rate for
5		nursing homes whose rate calculated in this subsection
6		(e-2) is less than the nursing component rate in effect
7		July 1, 2012 shall be paid the sum of:
8		(A) The nursing component rate in effect July 1,
9		2012; plus
10		(B) The difference of the RUG-IV nursing component
11		per diem calculated for the current quarter minus the
12		nursing component rate in effect July 1, 2012
13		multiplied by 0.13.
14		(f) Notwithstanding any other provision of this Code, on
15		and after July 1, 2012, reimbursement rates associated with the
16		nursing or support components of the current nursing facility
17		rate methodology shall not increase beyond the level effective
18		May 1, 2011 until a new reimbursement system based on the RUGs
19		IV 48 grouper model has been fully operationalized.
20		(g) Notwithstanding any other provision of this Code, on
21		and after July 1, 2012, for facilities not designated by the
22		Department of Healthcare and Family Services as "Institutions
23		for Mental Disease", rates effective May 1, 2011 shall be
24		adjusted as follows:
25		(1) Individual nursing rates for residents classified
26		in RUG IV groups PA1, PA2, BA1, and BA2 during the quarter

SB1814 Enrolled - 831 - LRB101 09785 HLH 54886 b
1		ending March 31, 2012 shall be reduced by 10%;
2		(2) Individual nursing rates for residents classified
3		in all other RUG IV groups shall be reduced by 1.0%;
4		(3) Facility rates for the capital and support
5		components shall be reduced by 1.7%.
6		(h) Notwithstanding any other provision of this Code, on
7		and after July 1, 2012, nursing facilities designated by the
8		Department of Healthcare and Family Services as "Institutions
9		for Mental Disease" and "Institutions for Mental Disease" that
10		are facilities licensed under the Specialized Mental Health
11		Rehabilitation Act of 2013 shall have the nursing,
12		socio-developmental, capital, and support components of their
13		reimbursement rate effective May 1, 2011 reduced in total by
14		2.7%.
15		(i) On and after July 1, 2014, the reimbursement rates for
16		the support component of the nursing facility rate for
17		facilities licensed under the Nursing Home Care Act as skilled
18		or intermediate care facilities shall be the rate in effect on
19		June 30, 2014 increased by 8.17%.
20		(j) Notwithstanding any other provision of law, subject to
21		federal approval, effective July 1, 2019, sufficient funds
22		shall be allocated for changes to rates for facilities licensed
23		under the Nursing Home Care Act as skilled nursing facilities
24		or intermediate care facilities for dates of services on and
25		after July 1, 2019: (i) to establish a per diem add-on to the
26		direct care per diem rate not to exceed $70,000,000 annually in

SB1814 Enrolled - 832 - LRB101 09785 HLH 54886 b
1		the aggregate taking into account federal matching funds for
2		the purpose of addressing the facility's unique staffing needs,
3		adjusted quarterly and distributed by a weighted formula based
4		on Medicaid bed days on the last day of the second quarter
5		preceding the quarter for which the rate is being adjusted; and
6		(ii) in an amount not to exceed $170,000,000 annually in the
7		aggregate taking into account federal matching funds to permit
8		the support component of the nursing facility rate to be
9		updated as follows:
10		(1) 80%, or $136,000,000, of the funds shall be used to
11		update each facility's rate in effect on June 30, 2019
12		using the most recent cost reports on file, which have had
13		a limited review conducted by the Department of Healthcare
14		and Family Services and will not hold up enacting the rate
15		increase, with the Department of Healthcare and Family
16		Services and taking into account subsection (i).
17		(2) After completing the calculation in paragraph (1),
18		any facility whose rate is less than the rate in effect on
19		June 30, 2019 shall have its rate restored to the rate in
20		effect on June 30, 2019 from the 20% of the funds set
21		aside.
22		(3) The remainder of the 20%, or $34,000,000, shall be
23		used to increase each facility's rate by an equal
24		percentage.
25		To implement item (i) in this subsection, facilities shall
26		file quarterly reports documenting compliance with its

SB1814 Enrolled - 833 - LRB101 09785 HLH 54886 b
1		annually approved staffing plan, which shall permit compliance
2		with Section 3-202.05 of the Nursing Home Care Act. A facility
3		that fails to meet the benchmarks and dates contained in the
4		plan may have its add-on adjusted in the quarter following the
5		quarterly review. Nothing in this Section shall limit the
6		ability of the facility to appeal a ruling of non-compliance
7		and a subsequent reduction to the add-on. Funds adjusted for
8		noncompliance shall be maintained in the Long-Term Care
9		Provider Fund and accounted for separately. At the end of each
10		fiscal year, these funds shall be made available to facilities
11		for special staffing projects.
12		In order to provide for the expeditious and timely
13		implementation of the provisions of this amendatory Act of the
14		101st General Assembly, emergency rules to implement any
15		provision of this amendatory Act of the 101st General Assembly
16		may be adopted in accordance with this subsection by the agency
17		charged with administering that provision or initiative. The
18		agency shall simultaneously file emergency rules and permanent
19		rules to ensure that there is no interruption in administrative
20		guidance. The 150-day limitation of the effective period of
21		emergency rules does not apply to rules adopted under this
22		subsection, and the effective period may continue through June
23		30, 2021. The 24-month limitation on the adoption of emergency
24		rules does not apply to rules adopted under this subsection.
25		The adoption of emergency rules authorized by this subsection
26		is deemed to be necessary for the public interest, safety, and

SB1814 Enrolled - 834 - LRB101 09785 HLH 54886 b
1		welfare.
2		(Source: P.A. 98-104, Article 6, Section 6-240, eff. 7-22-13;
3		98-104, Article 11, Section 11-35, eff. 7-22-13; 98-651, eff.
4		6-16-14; 98-727, eff. 7-16-14; 98-756, eff. 7-16-14; 99-78,
5		eff. 7-20-15.)
6		Section 20-15. The Nursing Home Care Act is amended by
7		changing Sections 2-106.1, 3-202.05, and 3-209 and by adding
8		Section 3-305.8 as follows:
9		(210 ILCS 45/2-106.1)
10		Sec. 2-106.1. Drug treatment.
11		(a) A resident shall not be given unnecessary drugs. An
12		unnecessary drug is any drug used in an excessive dose,
13		including in duplicative therapy; for excessive duration;
14		without adequate monitoring; without adequate indications for
15		its use; or in the presence of adverse consequences that
16		indicate the drugs should be reduced or discontinued. The
17		Department shall adopt, by rule, the standards for unnecessary
18		drugs contained in interpretive guidelines issued by the United
19		States Department of Health and Human Services for the purposes
20		of administering Titles XVIII and XIX of the Social Security
21		Act.
22		(b) Except in the case of an emergency, psychotropic
23		Psychotropic medication shall not be administered prescribed
24		without the informed consent of the resident or , the resident's

SB1814 Enrolled - 835 - LRB101 09785 HLH 54886 b
1		surrogate decision maker guardian, or other authorized
2		representative. "Psychotropic medication" means medication
3		that is used for or listed as used for psychotropic
4		antipsychotic, antidepressant, antimanic, or antianxiety
5		behavior modification or behavior management purposes in the
6		latest editions of the AMA Drug Evaluations or the Physician's
7		Desk Reference. "Emergency" has the same meaning as in Section
8		1-112 of the Nursing Home Care Act. A facility shall (i)
9		document the alleged emergency in detail, including the facts
10		surrounding the medication's need, and (ii) present this
11		documentation to the resident and the resident's
12		representative. No later than January 1, 2021, the The
13		Department shall adopt, by rule, a protocol specifying how
14		informed consent for psychotropic medication may be obtained or
15		refused. The protocol shall require, at a minimum, a discussion
16		between (i) the resident or the resident's surrogate decision
17		maker authorized representative and (ii) the resident's
18		physician, a registered pharmacist (who is not a dispensing
19		pharmacist for the facility where the resident lives), or a
20		licensed nurse about the possible risks and benefits of a
21		recommended medication and the use of standardized consent
22		forms designated by the Department. The protocol shall include
23		informing the resident, surrogate decision maker, or both of
24		the existence of a copy of: the resident's care plan; the
25		facility policies and procedures adopted in compliance with
26		subsection (b-15) of this Section; and a notification that the

SB1814 Enrolled - 836 - LRB101 09785 HLH 54886 b
1		most recent of the resident's care plans and the facility's
2		policies are available to the resident or surrogate decision
3		maker upon request. Each form developed by the Department (i)
4		shall be written in plain language, (ii) shall be able to be
5		downloaded from the Department's official website, (iii) shall
6		include information specific to the psychotropic medication
7		for which consent is being sought, and (iv) shall be used for
8		every resident for whom psychotropic drugs are prescribed. The
9		Department shall utilize the rules, protocols, and forms
10		developed and implemented under the Specialized Mental Health
11		Rehabilitation Act of 2013 in effect on the effective date of
12		this amendatory Act of the 101st General Assembly, except to
13		the extent that this Act requires a different procedure, and
14		except that the maximum possible period for informed consent
15		shall be until: (1) a change in the prescription occurs, either
16		as to type of psychotropic medication or dosage; or (2) a
17		resident's care plan changes. The Department may further amend
18		the rules after January 1, 2021 pursuant to existing rulemaking
19		authority. In addition to creating those forms, the Department
20		shall approve the use of any other informed consent forms that
21		meet criteria developed by the Department. At the discretion of
22		the Department, informed consent forms may include side effects
23		that the Department reasonably believes are more common, with a
24		direction that more complete information can be found via a
25		link on the Department's website to third-party websites with
26		more complete information, such as the United States Food and

SB1814 Enrolled - 837 - LRB101 09785 HLH 54886 b
1		Drug Administration's website. The Department or a facility
2		shall incur no liability for information provided on a consent
3		form so long as the consent form is substantially accurate
4		based upon generally accepted medical principles and if the
5		form includes the website links.
6		Informed consent shall be sought from the resident. For the
7		purposes of this Section, "surrogate decision maker" means an
8		individual representing the resident's interests as permitted
9		by this Section. Informed consent shall be sought by the
10		resident's guardian of the person if one has been named by a
11		court of competent jurisdiction. In the absence of a
12		court-ordered guardian, informed consent shall be sought from a
13		health care agent under the Illinois Power of Attorney Act who
14		has authority to give consent. If neither a court-ordered
15		guardian of the person nor a health care agent under the
16		Illinois Power of Attorney Act is available and the attending
17		physician determines that the resident lacks capacity to make
18		decisions, informed consent shall be sought from the resident's
19		attorney-in-fact designated under the Mental Health Treatment
20		Preference Declaration Act, if applicable, or the resident's
21		representative.
22		In addition to any other penalty prescribed by law, a
23		facility that is found to have violated this subsection, or the
24		federal certification requirement that informed consent be
25		obtained before administering a psychotropic medication, shall
26		thereafter be required to obtain the signatures of 2 licensed

SB1814 Enrolled - 838 - LRB101 09785 HLH 54886 b
1		health care professionals on every form purporting to give
2		informed consent for the administration of a psychotropic
3		medication, certifying the personal knowledge of each health
4		care professional that the consent was obtained in compliance
5		with the requirements of this subsection.
6		(b-5) A facility must obtain voluntary informed consent, in
7		writing, from a resident or the resident's surrogate decision
8		maker before administering or dispensing a psychotropic
9		medication to that resident.
10		(b-10) No facility shall deny continued residency to a
11		person on the basis of the person's or resident's, or the
12		person's or resident's surrogate decision maker's, refusal of
13		the administration of psychotropic medication, unless the
14		facility can demonstrate that the resident's refusal would
15		place the health and safety of the resident, the facility
16		staff, other residents, or visitors at risk.
17		A facility that alleges that the resident's refusal to
18		consent to the administration of psychotropic medication will
19		place the health and safety of the resident, the facility
20		staff, other residents, or visitors at risk must: (1) document
21		the alleged risk in detail; (2) present this documentation to
22		the resident or the resident's surrogate decision maker, to the
23		Department, and to the Office of the State Long Term Care
24		Ombudsman; and (3) inform the resident or his or her surrogate
25		decision maker of his or her right to appeal to the Department.
26		The documentation of the alleged risk shall include a

SB1814 Enrolled - 839 - LRB101 09785 HLH 54886 b
1		description of all nonpharmacological or alternative care
2		options attempted and why they were unsuccessful.
3		(b-15) Within 100 days after the effective date of any
4		rules adopted by the Department under subsection (b) of this
5		Section, all facilities shall implement written policies and
6		procedures for compliance with this Section. When the
7		Department conducts its annual survey of a facility, the
8		surveyor may review these written policies and procedures and
9		either:
10		(1) give written notice to the facility that the
11		policies or procedures are sufficient to demonstrate the
12		facility's intent to comply with this Section; or
13		(2) provide written notice to the facility that the
14		proposed policies and procedures are deficient, identify
15		the areas that are deficient, and provide 30 days for the
16		facility to submit amended policies and procedures that
17		demonstrate its intent to comply with this Section.
18		A facility's failure to submit the documentation required
19		under this subsection is sufficient to demonstrate its intent
20		to not comply with this Section and shall be grounds for review
21		by the Department.
22		All facilities must provide training and education on the
23		requirements of this Section to all personnel involved in
24		providing care to residents and train and educate such
25		personnel on the methods and procedures to effectively
26		implement the facility's policies. Training and education

SB1814 Enrolled - 840 - LRB101 09785 HLH 54886 b
1		provided under this Section must be documented in each
2		personnel file.
3		(b-20) Upon the receipt of a report of any violation of
4		this Section, the Department shall investigate and, upon
5		finding sufficient evidence of a violation of this Section, may
6		proceed with disciplinary action against the licensee of the
7		facility. In any administrative disciplinary action under this
8		subsection, the Department shall have the discretion to
9		determine the gravity of the violation and, taking into account
10		mitigating and aggravating circumstances and facts, may adjust
11		the disciplinary action accordingly.
12		(b-25) A violation of informed consent that, for an
13		individual resident, lasts for 7 days or more under this
14		Section is, at a minimum, a Type "B" violation. A second
15		violation of informed consent within a year from a previous
16		violation in the same facility regardless of the duration of
17		the second violation is, at a minimum, a Type "B" violation.
18		(b-30) Any violation of this Section by a facility may be
19		enforced by an action brought by the Department in the name of
20		the People of Illinois for injunctive relief, civil penalties,
21		or both injunctive relief and civil penalties. The Department
22		may initiate the action upon its own complaint or the complaint
23		of any other interested party.
24		(b-35) Any resident who has been administered a
25		psychotropic medication in violation of this Section may bring
26		an action for injunctive relief, civil damages, and costs and

SB1814 Enrolled - 841 - LRB101 09785 HLH 54886 b
1		attorney's fees against any facility responsible for the
2		violation.
3		(b-40) An action under this Section must be filed within 2
4		years of either the date of discovery of the violation that
5		gave rise to the claim or the last date of an instance of a
6		noncompliant administration of psychotropic medication to the
7		resident, whichever is later.
8		(b-45) A facility subject to action under this Section
9		shall be liable for damages of up to $500 for each day after
10		discovery of a violation that the facility violates the
11		requirements of this Section.
12		(b-55) The rights provided for in this Section are
13		cumulative to existing resident rights. No part of this Section
14		shall be interpreted as abridging, abrogating, or otherwise
15		diminishing existing resident rights or causes of action at law
16		or equity.
17		(c) The requirements of this Section are intended to
18		control in a conflict with the requirements of Sections 2-102
19		and 2-107.2 of the Mental Health and Developmental Disabilities
20		Code with respect to the administration of psychotropic
21		medication.
22		(Source: P.A. 95-331, eff. 8-21-07; 96-1372, eff. 7-29-10.)
23		(210 ILCS 45/3-202.05)
24		Sec. 3-202.05. Staffing ratios effective July 1, 2010 and
25		thereafter.

SB1814 Enrolled - 842 - LRB101 09785 HLH 54886 b
1		(a) For the purpose of computing staff to resident ratios,
2		direct care staff shall include:
3		(1) registered nurses;
4		(2) licensed practical nurses;
5		(3) certified nurse assistants;
6		(4) psychiatric services rehabilitation aides;
7		(5) rehabilitation and therapy aides;
8		(6) psychiatric services rehabilitation coordinators;
9		(7) assistant directors of nursing;
10		(8) 50% of the Director of Nurses' time; and
11		(9) 30% of the Social Services Directors' time.
12		The Department shall, by rule, allow certain facilities
13		subject to 77 Ill. Admin. Code 300.4000 and following (Subpart
14		S) to utilize specialized clinical staff, as defined in rules,
15		to count towards the staffing ratios.
16		Within 120 days of the effective date of this amendatory
17		Act of the 97th General Assembly, the Department shall
18		promulgate rules specific to the staffing requirements for
19		facilities federally defined as Institutions for Mental
20		Disease. These rules shall recognize the unique nature of
21		individuals with chronic mental health conditions, shall
22		include minimum requirements for specialized clinical staff,
23		including clinical social workers, psychiatrists,
24		psychologists, and direct care staff set forth in paragraphs
25		(4) through (6) and any other specialized staff which may be
26		utilized and deemed necessary to count toward staffing ratios.

SB1814 Enrolled - 843 - LRB101 09785 HLH 54886 b
1		Within 120 days of the effective date of this amendatory
2		Act of the 97th General Assembly, the Department shall
3		promulgate rules specific to the staffing requirements for
4		facilities licensed under the Specialized Mental Health
5		Rehabilitation Act of 2013. These rules shall recognize the
6		unique nature of individuals with chronic mental health
7		conditions, shall include minimum requirements for specialized
8		clinical staff, including clinical social workers,
9		psychiatrists, psychologists, and direct care staff set forth
10		in paragraphs (4) through (6) and any other specialized staff
11		which may be utilized and deemed necessary to count toward
12		staffing ratios.
13		(b) (Blank). Beginning January 1, 2011, and thereafter,
14		light intermediate care shall be staffed at the same staffing
15		ratio as intermediate care.
16		(b-5) For purposes of the minimum staffing ratios in this
17		Section, all residents shall be classified as requiring either
18		skilled care or intermediate care.
19		As used in this subsection:
20		"Intermediate care" means basic nursing care and other
21		restorative services under periodic medical direction.
22		"Skilled care" means skilled nursing care, continuous
23		skilled nursing observations, restorative nursing, and other
24		services under professional direction with frequent medical
25		supervision.
26		(c) Facilities shall notify the Department within 60 days

SB1814 Enrolled - 844 - LRB101 09785 HLH 54886 b
1		after the effective date of this amendatory Act of the 96th
2		General Assembly, in a form and manner prescribed by the
3		Department, of the staffing ratios in effect on the effective
4		date of this amendatory Act of the 96th General Assembly for
5		both intermediate and skilled care and the number of residents
6		receiving each level of care.
7		(d)(1) (Blank). Effective July 1, 2010, for each resident
8		needing skilled care, a minimum staffing ratio of 2.5 hours of
9		nursing and personal care each day must be provided; for each
10		resident needing intermediate care, 1.7 hours of nursing and
11		personal care each day must be provided.
12		(2) (Blank). Effective January 1, 2011, the minimum
13		staffing ratios shall be increased to 2.7 hours of nursing and
14		personal care each day for a resident needing skilled care and
15		1.9 hours of nursing and personal care each day for a resident
16		needing intermediate care.
17		(3) (Blank). Effective January 1, 2012, the minimum
18		staffing ratios shall be increased to 3.0 hours of nursing and
19		personal care each day for a resident needing skilled care and
20		2.1 hours of nursing and personal care each day for a resident
21		needing intermediate care.
22		(4) (Blank). Effective January 1, 2013, the minimum
23		staffing ratios shall be increased to 3.4 hours of nursing and
24		personal care each day for a resident needing skilled care and
25		2.3 hours of nursing and personal care each day for a resident
26		needing intermediate care.

SB1814 Enrolled - 845 - LRB101 09785 HLH 54886 b
1		(5) Effective January 1, 2014, the minimum staffing ratios
2		shall be increased to 3.8 hours of nursing and personal care
3		each day for a resident needing skilled care and 2.5 hours of
4		nursing and personal care each day for a resident needing
5		intermediate care.
6		(e) Ninety days after the effective date of this amendatory
7		Act of the 97th General Assembly, a minimum of 25% of nursing
8		and personal care time shall be provided by licensed nurses,
9		with at least 10% of nursing and personal care time provided by
10		registered nurses. These minimum requirements shall remain in
11		effect until an acuity based registered nurse requirement is
12		promulgated by rule concurrent with the adoption of the
13		Resource Utilization Group classification-based payment
14		methodology, as provided in Section 5-5.2 of the Illinois
15		Public Aid Code. Registered nurses and licensed practical
16		nurses employed by a facility in excess of these requirements
17		may be used to satisfy the remaining 75% of the nursing and
18		personal care time requirements. Notwithstanding this
19		subsection, no staffing requirement in statute in effect on the
20		effective date of this amendatory Act of the 97th General
21		Assembly shall be reduced on account of this subsection.
22		(f) The Department shall submit proposed rules for adoption
23		by January 1, 2020 establishing a system for determining
24		compliance with minimum staffing set forth in this Section and
25		the requirements of 77 Ill. Adm. Code 300.1230 adjusted for any
26		waivers granted under Section 3-303.1. Compliance shall be

SB1814 Enrolled - 846 - LRB101 09785 HLH 54886 b
1		determined quarterly by comparing the number of hours provided
2		per resident per day using the Centers for Medicare and
3		Medicaid Services' payroll-based journal and the facility's
4		daily census, broken down by intermediate and skilled care as
5		self-reported by the facility to the Department on a quarterly
6		basis. The Department shall use the quarterly payroll-based
7		journal and the self-reported census to calculate the number of
8		hours provided per resident per day and compare this ratio to
9		the minimum staffing standards required under this Section, as
10		impacted by any waivers granted under Section 3-303.1.
11		Discrepancies between job titles contained in this Section and
12		the payroll-based journal shall be addressed by rule.
13		(g) The Department shall submit proposed rules for adoption
14		by January 1, 2020 establishing monetary penalties for
15		facilities not in compliance with minimum staffing standards
16		under this Section. No monetary penalty may be issued for
17		noncompliance during the implementation period, which shall be
18		July 1, 2020 through September 30, 2020. If a facility is found
19		to be noncompliant during the implementation period, the
20		Department shall provide a written notice identifying the
21		staffing deficiencies and require the facility to provide a
22		sufficiently detailed correction plan to meet the statutory
23		minimum staffing levels. Monetary penalties shall be imposed
24		beginning no later than January 1, 2021 and quarterly
25		thereafter and shall be based on the latest quarter for which
26		the Department has data. Monetary penalties shall be

SB1814 Enrolled - 847 - LRB101 09785 HLH 54886 b
1		established based on a formula that calculates on a daily basis
2		the cost of wages and benefits for the missing staffing hours.
3		All notices of noncompliance shall include the computations
4		used to determine noncompliance and establishing the variance
5		between minimum staffing ratios and the Department's
6		computations. The penalty for the first offense shall be 125%
7		of the cost of wages and benefits for the missing staffing
8		hours. The penalty shall increase to 150% of the cost of wages
9		and benefits for the missing staffing hours for the second
10		offense and 200% the cost of wages and benefits for the missing
11		staffing hours for the third and all subsequent offenses. The
12		penalty shall be imposed regardless of whether the facility has
13		committed other violations of this Act during the same period
14		that the staffing offense occurred. The penalty may not be
15		waived, but the Department shall have the discretion to
16		determine the gravity of the violation in situations where
17		there is no more than a 10% deviation from the staffing
18		requirements and make appropriate adjustments to the penalty.
19		The Department is granted discretion to waive the penalty when
20		unforeseen circumstances have occurred that resulted in
21		call-offs of scheduled staff. This provision shall be applied
22		no more than 6 times per quarter. Nothing in this Section
23		diminishes a facility's right to appeal.
24		(Source: P.A. 97-689, eff. 6-14-12; 98-104, eff. 7-22-13.)
25		(210 ILCS 45/3-209) (from Ch. 111 1/2, par. 4153-209)

SB1814 Enrolled - 848 - LRB101 09785 HLH 54886 b
1		Sec. 3-209. Required posting of information.
2		(a) Every facility shall conspicuously post for display in
3		an area of its offices accessible to residents, employees, and
4		visitors the following:
5		(1) Its current license;
6		(2) A description, provided by the Department, of
7		complaint procedures established under this Act and the
8		name, address, and telephone number of a person authorized
9		by the Department to receive complaints;
10		(3) A copy of any order pertaining to the facility
11		issued by the Department or a court; and
12		(4) A list of the material available for public
13		inspection under Section 3-210.
14		(b) A facility that has received a notice of violation for
15		a violation of the minimum staffing requirements under Section
16		3-202.05 shall display, during the period of time the facility
17		is out of compliance, a notice stating in Calibri (body) font
18		and 26-point type in black letters on an 8.5 by 11 inch white
19		paper the following:
20		"Notice Dated: ...................
21		This facility does not currently meet the minimum staffing
22		ratios required by law. Posted at the direction of the Illinois
23		Department of Public Health.".
24		The notice must be posted, at a minimum, at all publicly used

SB1814 Enrolled - 849 - LRB101 09785 HLH 54886 b
1		exterior entryways into the facility, inside the main entrance
2		lobby, and next to any registration desk for easily accessible
3		viewing. The notice must also be posted on the main page of the
4		facility's website. The Department shall have the discretion to
5		determine the gravity of any violation and, taking into account
6		mitigating and aggravating circumstances and facts, may reduce
7		the requirement of, and amount of time for, posting the notice.
8		(Source: P.A. 81-1349.)
9		(210 ILCS 45/3-305.8 new)
10		Sec. 3-305.8. Database of nursing home quarterly reports
11		and citations.
12		(a) The Department shall publish the quarterly reports of
13		facilities in violation of this Act in an easily searchable,
14		comprehensive, and downloadable electronic database on the
15		Department's website in language that is easily understood. The
16		database shall include quarterly reports of all facilities that
17		have violated this Act starting from 2005 and shall continue
18		indefinitely. The database shall be in an electronic format
19		with active hyperlinks to individual facility citations. The
20		database shall be updated quarterly and shall be electronically
21		searchable using a facility's name and address and the facility
22		owner's name and address.
23		(b) In lieu of the database under subsection (a), the
24		Department may elect to publish the list mandated under Section
25		3-304 in an easily searchable, comprehensive, and downloadable

SB1814 Enrolled - 850 - LRB101 09785 HLH 54886 b
1		electronic database on the Department's website in plain
2		language. The database shall include the information from all
3		such lists since 2005 and shall continue indefinitely. The
4		database shall be in an electronic format with active
5		hyperlinks to individual facility citations. The database
6		shall be updated quarterly and shall be electronically
7		searchable using a facility's name and address and the facility
8		owner's name and address.
9		Section 20-20. The Specialized Mental Health
10		Rehabilitation Act of 2013 is amended by changing Section 3-106
11		as follows:
12		(210 ILCS 49/3-106)
13		Sec. 3-106. Pharmaceutical treatment.
14		(a) A consumer shall not be given unnecessary drugs. An
15		unnecessary drug is any drug used in an excessive dose,
16		including in duplicative therapy; for excessive duration;
17		without adequate monitoring; without adequate indications for
18		its use; or in the presence of adverse consequences that
19		indicate the drug should be reduced or discontinued. The
20		Department shall adopt, by rule, the standards for unnecessary
21		drugs.
22		(b) (Blank). Informed consent shall be required for the
23		prescription of psychotropic medication consistent with the
24		requirements contained in subsection (b) of Section 2-106.1 of

SB1814 Enrolled - 851 - LRB101 09785 HLH 54886 b
1		the Nursing Home Care Act.
2		(b-5) Psychotropic medication shall not be prescribed
3		without the informed consent of the consumer, the consumer's
4		guardian, or other authorized representative. "Psychotropic
5		medication" means medication that is used for or listed as used
6		for antipsychotic, antidepressant, antimanic, or antianxiety
7		behavior modification or behavior management purposes in the
8		latest editions of the AMA Drug Evaluations or the Physician's
9		Desk Reference. The Department shall adopt, by rule, a protocol
10		specifying how informed consent for psychotropic medication
11		may be obtained or refused. The protocol shall require, at a
12		minimum, a discussion between the consumer or the consumer's
13		authorized representative and the consumer's physician, a
14		registered pharmacist who is not a dispensing pharmacist for
15		the facility where the consumer lives, or a licensed nurse
16		about the possible risks and benefits of a recommended
17		medication and the use of standardized consent forms designated
18		by the Department. Each form developed by the Department shall
19		(i) be written in plain language, (ii) be able to be downloaded
20		from the Department's official website, (iii) include
21		information specific to the psychotropic medication for which
22		consent is being sought, and (iv) be used for every consumer
23		for whom psychotropic drugs are prescribed. In addition to
24		creating those forms, the Department shall approve the use of
25		any other informed consent forms that meet criteria developed
26		by the Department. In addition to any other penalty prescribed

SB1814 Enrolled - 852 - LRB101 09785 HLH 54886 b
1		by law, a facility that is found to have violated this
2		subsection, or the federal certification requirement that
3		informed consent be obtained before administering a
4		psychotropic medication, shall thereafter be required to
5		obtain the signatures of 2 licensed health care professionals
6		on every form purporting to give informed consent for the
7		administration of a psychotropic medication, certifying the
8		personal knowledge of each health care professional that the
9		consent was obtained in compliance with the requirements of
10		this subsection.
11		The requirements of this Section are intended to control in
12		a conflict with the requirements of Sections 2-102 and 2-107.2
13		of the Mental Health and Developmental Disabilities Code with
14		respect to the administration of psychotropic medication.
15		(c) No drug shall be administered except upon the order of
16		a person lawfully authorized to prescribe for and treat mental
17		illness.
18		(d) All drug orders shall be written, dated, and signed by
19		the person authorized to give such an order. The name,
20		quantity, or specific duration of therapy, dosage, and time or
21		frequency of administration of the drug and the route of
22		administration if other than oral shall be specific.
23		(e) Verbal orders for drugs and treatment shall be received
24		only by those authorized under Illinois law to do so from their
25		supervising physician. Such orders shall be recorded
26		immediately in the consumer's record by the person receiving

SB1814 Enrolled - 853 - LRB101 09785 HLH 54886 b
1		the order and shall include the date and time of the order.
2		(Source: P.A. 98-104, eff. 7-22-13.)
3		ARTICLE 25. PRIVATE-PUBLIC PARTNERSHIP
4		Section 25-1. Short title. This Article may be cited as the
5		Public-Private Partnership for Civic and Transit
6		Infrastructure Project Act. References in this Article to "this
7		Act" mean this Article.
8		Section 25-5. Public policy and legislative findings.
9		(a) It is in the best interest of the State of Illinois to
10		encourage private investment in public transit-oriented
11		infrastructure projects with broad economic development, civic
12		and diversity equity, and community impacts, and to encourage
13		related private development activities that will generate new
14		State and local revenues to fund such public infrastructure, as
15		well as to fund other statewide priorities.
16		(b) Existing methods of procurement and financing of
17		transit-oriented public infrastructure projects serving the
18		needs of the public limit the State's ability to access
19		underutilized private land for such public infrastructure
20		projects and to encourage private, tax-generating development
21		on and adjacent to such public infrastructure projects.
22		(c) A private entity has proposed a civic and transit
23		infrastructure project, to be completed in one or more phases,

SB1814 Enrolled - 854 - LRB101 09785 HLH 54886 b
1		which presents an opportunity for a prudent State investment
2		that will develop a major public transit infrastructure asset
3		that has the potential to connect Metra, the South Shore Line,
4		Amtrak, the Northern Indiana Commuter Transportation District,
5		the Chicago Transportation Authority, bus service, and a
6		central-area circulator transit system while bringing
7		significant civic, economic, and fiscal benefits to the State.
8		(d) It is in the best interest of the State to authorize
9		the public agency to enter into a public-private partnership
10		with the private entity, whereby the private entity will
11		develop, finance, construct, operate, and manage the Civic and
12		Transit Infrastructure Project as necessary public
13		infrastructure in the State, and for the State to utilize a
14		portion of future State revenues to ultimately acquire the
15		civic build as an asset of the State.
16		(e) The private entity will be accountable to the People of
17		Illinois through a comprehensive system of oversight,
18		auditing, and reporting, and shall meet, at a minimum, the
19		State's utilization goals for business enterprises established
20		in the Business Enterprise for Minorities, Women, and Persons
21		with Disabilities Act as established for similar
22		infrastructure projects in the State. The private entity will
23		establish and manage a comprehensive Targeted Business and
24		Workforce Participation Program for the Civic and Transit
25		Infrastructure Project that establishes definitive goals and
26		objectives associated with the professional and construction

SB1814 Enrolled - 855 - LRB101 09785 HLH 54886 b
1		services, contracts entered into, and hours of the workforce
2		employed in the development of the Civic and Transit
3		Infrastructure Project. The Targeted Business and Workforce
4		Participation Program will emphasize the expansion of business
5		capacity and workforce opportunity that can be sustained among
6		minority, women, disabled, and veteran businesses and
7		individuals that are contracted or employed under the Targeted
8		Business and Workforce Participation Program developed for the
9		Civic and Transit Infrastructure Project.
10		(f) The utilization of a portion of the State's sales tax
11		to repay the cost of its public-private partnership with the
12		private entity for the development, financing, construction,
13		operation, and management of the Civic and Transit
14		Infrastructure Project is of benefit to the State for the
15		reasons that the State would not otherwise derive the revenue
16		from the Civic and Transit Infrastructure Project, or the
17		private development on and adjacent to the Civic and Transit
18		Infrastructure Project, without the public-private
19		partnership, and the State or a political subdivision thereof
20		will ultimately own the Civic and Transit Infrastructure
21		Project.
22		(g) It is found and declared that the implementation of the
23		Civic and Transit Infrastructure Project through a
24		public-private partnership as provided under this Act has the
25		ability to reduce unemployment in the State, create new jobs,
26		expand the business and workforce capacity among minority,

SB1814 Enrolled - 856 - LRB101 09785 HLH 54886 b
1		woman, disabled and veteran businesses and individuals,
2		improve mobility and opportunity for the People of the State of
3		Illinois, and, by the provision of new public infrastructure
4		and private development, greatly enhance the overall tax base
5		and strengthen the economy of the State.
6		(h) In order to provide for flexibility in meeting the
7		financial, design, engineering, and construction needs of the
8		State, and its agencies and departments, and in order to
9		provide continuing and adequate financing for the Civic and
10		Transit Infrastructure Project on favorable terms, the
11		delegations of authority to the public agency, the State
12		Comptroller, the State Treasurer and other officers of the
13		State that are contained in this Act are necessary and
14		desirable.
15		Section 25-10. Definitions. As used in this Act:
16		"Civic and Transit Infrastructure Project" or "civic
17		build" or "Project" means civic infrastructure, whether
18		publicly or privately owned, located in the City of Chicago,
19		generally within the boundaries of East 14th Street; extending
20		east to Lake Shore Drive; south to McCormick Place's North
21		Building; west to the outer boundary of the McCormick Place
22		busway and, where it extends farther west, the St. Charles
23		Airline; northwest to South Indiana Avenue; north to East 15th
24		Place; east to the McCormick Place busway; and north to East
25		14th Street, in total comprising approximately 34 acres,

SB1814 Enrolled - 857 - LRB101 09785 HLH 54886 b
1		including, without limitation: (1) streets, roadways,
2		pedestrian ways, commuter linkages and circulator transit
3		systems, bridges, tunnels, overpasses, bus ways, and guideways
4		connected to or adjacent to the Project; (2) utilities systems
5		and related facilities, utility relocations and replacements,
6		utility-line extensions, network and communication systems,
7		streetscape improvements, drainage systems, sewer and water
8		systems, subgrade structures and associated improvements; (3)
9		landscaping, facade construction and restoration, wayfinding,
10		and signage; (4) public transportation and transit facilities
11		and related infrastructure, vehicle parking facilities, and
12		other facilities that encourage intermodal transportation and
13		public transit connected to or adjacent to the Project; (5)
14		railroad infrastructure, stations, maintenance and storage
15		facilities; (6) parks, plazas, atriums, civic and cultural
16		facilities, community and recreational facilities, facilities
17		to promote tourism and hospitality, educational facilities,
18		conferencing and conventions, broadcast and related multimedia
19		infrastructure, destination and community retail, dining and
20		entertainment facilities; and (7) other facilities with the
21		primary purpose of attracting and fostering economic
22		development within the area of the Civic and Transit
23		Infrastructure Project by generating additional tax base, all
24		as agreed upon in a public private agreement. "Civic build"
25		includes any improvements or substantial enhancements or
26		modifications to civic infrastructure located on or connected

SB1814 Enrolled - 858 - LRB101 09785 HLH 54886 b
1		or adjacent to the Civic and Transit Infrastructure Project.
2		"Civic Build" does not include commercial office, residential,
3		or hotel facilities, or any retail, dining, and entertainment
4		included within such facilities as part of a Private Build,
5		constructed on or adjacent to the civic build.
6		"Civic build cost" means all costs of the civic build, as
7		specified in the public-private agreement, and includes,
8		without limitation, the cost of the following activities as
9		part of the Civic and Transit Infrastructure Project: (1)
10		acquiring or leasing real property, including air rights, and
11		other assets associated with the Project; (2) demolishing,
12		repairing, or rehabilitating buildings; (3) remediating land
13		and buildings as required to prepare the property for
14		development; (4) installing, constructing, or reconstructing,
15		elements of civic infrastructure required to support the
16		overall Project, including, without limitation, streets,
17		roadways, pedestrian ways and commuter linkages, utilities
18		systems and related facilities, utility relocations and
19		replacements, network and communication systems, streetscape
20		improvements, drainage systems, sewer and water systems,
21		subgrade structures and associated improvements, landscaping,
22		facade construction and restoration, wayfinding and signage,
23		and other components of community infrastructure; (5)
24		acquiring, constructing or reconstructing, and equipping
25		transit stations, parking facilities, and other facilities
26		that encourage intermodal transportation and public transit;

SB1814 Enrolled - 859 - LRB101 09785 HLH 54886 b
1		(6) installing, constructing or reconstructing, and equipping
2		core elements of civic infrastructure to promote and encourage
3		economic development, including, without limitation, parks,
4		cultural facilities, community and recreational facilities,
5		facilities to promote tourism and hospitality, educational
6		facilities, conferencing and conventions, broadcast and
7		related multimedia infrastructure, destination and community
8		retail, dining and entertainment facilities, and other
9		facilities with the primary purpose of attracting and fostering
10		economic development within the area by generating a new tax
11		base; (7) providing related improvements, including, without
12		limitation, excavation, earth retention, soil stabilization
13		and correction, site improvements, and future capital
14		improvements and expenses; (8) planning, engineering, legal,
15		marketing, development, insurance, finance, and other related
16		professional services and costs associated with the civic
17		build; and (9) the commissioning or operational start-up of any
18		component of the civic build.
19		"Develop" or "development" means to do one or more of the
20		following: plan, design, develop, lease, acquire, install,
21		construct, reconstruct, repair, rehabilitate, replace, or
22		extend the Civic and Transit Infrastructure Project as provided
23		under this Act.
24		"Maintain" or "maintenance" includes ordinary maintenance,
25		repair, rehabilitation, capital maintenance, maintenance
26		replacement, and other categories of maintenance that may be

SB1814 Enrolled - 860 - LRB101 09785 HLH 54886 b
1		designated by the public-private agreement for the Civic and
2		Transit Infrastructure Project as provided under this Act.
3		"Operate" or "operation" means to do one or more of the
4		following: maintain, improve, equip, modify, or otherwise
5		operate the Civic and Transit Infrastructure Project as
6		provided under this Act.
7		"Private build" means all commercial, industrial or
8		residential facilities, or property that is not included in the
9		definition of civic build. The private build may include
10		commercial office, residential, educational, health and
11		wellness, or hotel facilities constructed on or adjacent to the
12		civic build, and retail, dining, and entertainment facilities
13		that are not included as part of the civic build under the
14		public-private agreement.
15		"Private entity" means any private entity associated with
16		the Civic and Transit Infrastructure Project at the time of
17		execution and delivery of a public-private agreement, and its
18		successors or assigns. The private entity may enter into a
19		public-private agreement with the public agency on behalf of
20		the State for the development, financing, construction,
21		operational, or management of the Civic and Transit
22		Infrastructure Project under this Act.
23		"Public agency" means the Governor's Office of Management
24		and Budget.
25		"Public private agreement" or "agreement" means one or more
26		agreements or contracts entered into between the public agency

SB1814 Enrolled - 861 - LRB101 09785 HLH 54886 b
1		on behalf of the State and private entity, and all schedules,
2		exhibits, and attachments thereto, entered into under this Act
3		for the development, financing, construction, operation, or
4		management of the Civic and Transit Infrastructure Project,
5		whereby the private entity will develop, finance, construct,
6		own, operate, and manage the Project for a definite term in
7		return for the right to receive the revenues generated from the
8		Project and other required payments from the State, including,
9		but not limited to, a portion of the State sales taxes, as
10		provided under this Act.
11		"Revenues" means all revenues, including, but not limited
12		to, income user fees; ticket fees; earnings, interest, lease
13		payments, allocations, moneys from the federal government,
14		grants, loans, lines of credit, credit guarantees, bond
15		proceeds, equity investments, service payments, or other
16		receipts arising out of or in connection with the financing,
17		development, construction, operation, and management of the
18		Project under this Act. "Revenues" does not include the State
19		payments to the Civic and Transit Infrastructure Fund as
20		required under this Act.
21		"State" means the State of Illinois.
22		"User fees" means the tolls, rates, fees, or other charges
23		imposed by the State or private entity for use of all or part
24		of the civic build.
25		Section 25-15. Formation of the public-private agreement.

SB1814 Enrolled - 862 - LRB101 09785 HLH 54886 b
1		(a) In consideration of the requirements of this Act and in
2		order to enable the State to facilitate the development,
3		financing, construction, management, and operation of Civic
4		and Transit Infrastructure Projects, a public agency shall have
5		the authority and shall take all necessary steps to enter into
6		a public-private agreement with a private entity to develop,
7		finance, construct, operate, and manage Civic and Transit
8		Infrastructure Projects. Prior to negotiating the
9		public-private agreement, the public agency shall have the
10		authority to take all necessary steps to enter into interim
11		agreements with the private entity to facilitate the
12		negotiations for the public-private agreement consistent with
13		this Act.
14		(b) The public agency shall serve as a fiduciary to the
15		State in entering into the public-private agreement with the
16		private entity.
17		(c) The public agency may retain such experts and advisors
18		as are necessary to fulfill its duties and responsibilities
19		under this Act and may rely upon existing third-party reports
20		and analyses related to the Civic and Transit Infrastructure
21		Project. The public agency may expend funds as necessary to
22		facilitate negotiating and entering into a public-private
23		agreement.
24		(d) The public agency shall have the authority to adopt
25		rules to facilitate the administration of the public-private
26		agreement entered into consistent with this Act.

SB1814 Enrolled - 863 - LRB101 09785 HLH 54886 b
1		(e) The term of the public-private agreement, including all
2		extensions, shall be no more than 75 years. The term of a
3		public-private agreement may be extended by the public agency
4		if it deems that such extension is in the best interest of the
5		State.
6		(f) Except as otherwise provided under this Act, the Civic
7		and Transit Infrastructure Project shall be subject to all
8		applicable planning requirements otherwise required by the
9		State or local law, including land use planning, regional
10		planning, transportation planning, and environmental
11		compliance requirements.
12		(g) The public agency shall be responsible for fulfilling
13		all required obligations related to any requests for disclosure
14		of records related to the public business of the public agency
15		and expenditure of State moneys under this Act pursuant to the
16		Freedom of Information Act.
17		(h) The public-private agreement shall require the private
18		entity to enter into a project labor agreement.
19		Section 25-20. Provisions of the public-private agreement.
20		The public-private agreement shall include at a minimum all of
21		the following provisions:
22		(1) the term of the public private agreement;
23		(2) a detailed description of the civic build,
24		including the retail, dining, and entertainment components
25		of the civic build and a general description of the

SB1814 Enrolled - 864 - LRB101 09785 HLH 54886 b
1		anticipated future private build;
2		(3) the powers, duties, responsibilities, obligations,
3		and functions of the public agency and private entity;
4		(4) compensation or payments, including any
5		reimbursement for work performed and goods or services
6		provided, if any, owed to the public agency as the
7		administrator of the public-private agreement on behalf of
8		the State, as specified in the public-private agreement;
9		(5) compensation or payments to the private entity for
10		civic build costs, plus any required debt service payments
11		for the civic build, debt service reserves or sinking
12		funds, financing costs, payments for operation and
13		management of the civic build, payments representing the
14		reasonable return on the private equity investment in the
15		civic build, and payments in respect of the public use of
16		private land, air rights, or other real property interests
17		for the civic build;
18		(6) a provision granting the private entity with the
19		express authority to structure, negotiate, and execute
20		contracts and subcontracts with third parties to enable the
21		private entity to carry out its duties, responsibilities
22		and obligations under this Act relating to the development,
23		financing, construction, management, and operation of the
24		civic build;
25		(7) a provision imposing an affirmative duty on the
26		private entity to provide the public agency with any

SB1814 Enrolled - 865 - LRB101 09785 HLH 54886 b
1		information the private entity reasonably believes the
2		public agency would need related to the civic build to
3		enable the public agency to exercise its powers, carry out
4		its duties, responsibilities, and obligations, and perform
5		its functions under this Act or the public-private
6		agreement;
7		(8) a provision requiring the private entity to provide
8		the public agency with advance notice of any decision that
9		has a material adverse impact on the public interest
10		related to the civic build so that the public agency has a
11		reasonable opportunity to evaluate that decision;
12		(9) a requirement that the public agency monitor and
13		oversee the civic build and take action that the public
14		agency considers appropriate to ensure that the private
15		entity is in compliance with the terms of the public
16		private agreement;
17		(10) the authority to impose user fees and the amounts
18		of those fees, if applicable, related to the civic build
19		subject to agreement with the private entity;
20		(11) a provision stating that the private entity shall
21		have the right to all revenues generated from the civic
22		build until such time that the State takes ownership over
23		the civic build, at which point the State shall have the
24		right to all revenues generated from the civic build,
25		except as set forth in Section 45;
26		(12) a provision governing the rights to real and

SB1814 Enrolled - 866 - LRB101 09785 HLH 54886 b
1		personal property of the State, the public agency, the
2		private entity, and other third parties, if applicable,
3		relating to the civic build, including, but not limited to,
4		a provision relating to the State's ability to exercise an
5		option to purchase the civic build at varying milestones of
6		the Project agreed to amongst the parties in the public
7		private agreement and consistent with Section 45 of this
8		Act;
9		(13) a provision regarding the implementation and
10		delivery of certain progress reports related to cost,
11		timelines, deadlines, and scheduling of the civic build;
12		(14) procedural requirements for obtaining the prior
13		approval of the public agency when rights that are the
14		subject of the public-private agreement relating to the
15		civic build, including, but not limited to, development
16		rights, construction rights, property rights, and rights
17		to certain revenues, are sold, assigned, transferred, or
18		pledged as collateral to secure financing or for any other
19		reason;
20		(15) grounds for termination of the public-private
21		agreement by the public agency and the private entity;
22		(16) review of plans, including development,
23		construction, management, or operations plans by the
24		public agency related to the civic build;
25		(17) inspections by the public agency, including
26		inspections of construction work and improvements, related

SB1814 Enrolled - 867 - LRB101 09785 HLH 54886 b
1		to the civic build;
2		(18) rights and remedies of the public agency in the
3		event that the private entity defaults or otherwise fails
4		to comply with the terms of the public-private agreement
5		and the rights and remedies of the private entity in the
6		event that the public agency defaults or otherwise fails to
7		comply with the terms of the public-private agreement;
8		(19) a code of ethics for the private entity's officers
9		and employees;
10		(20) maintenance of public liability insurance or
11		other insurance requirements related to the civic build;
12		(21) provisions governing grants and loans, including
13		those received, or anticipated to be received, from the
14		federal government or any agency or instrumentality of the
15		federal government or from any State or local agency;
16		(22) the private entity's targeted business and
17		workforce participation program to meet the State's
18		utilization goals for business enterprises and workforce
19		involving minorities, women, persons with disabilities,
20		and veterans;
21		(23) a provision regarding the rights of the public
22		agency and the State following completion of the civic
23		build and transfer to the State consistent with Section 45
24		of this Act;
25		(24) a provision detailing the Project's projected
26		long-range economic impacts, including projections of new

SB1814 Enrolled - 868 - LRB101 09785 HLH 54886 b
1		spending, construction jobs, and permanent, full-time
2		equivalent jobs;
3		(25) a provision detailing the Project's projected
4		support for regional and statewide transit impacts,
5		transportation mode shifts, and increased transit
6		ridership;
7		(26) a provision detailing the Project's projected
8		impact on increased convention and events visitation;
9		(27) procedures for amendment to the public-private
10		agreement;
11		(28) a provision detailing the processes and
12		procedures that will be followed for contracts and
13		purchases for the civic build; and
14		(29) all other terms, conditions, and provisions
15		acceptable to the public agency that the public agency
16		deems necessary and proper and in the best interest of the
17		State and the public.
18		Section 25-25. Removal of private entity executive
19		employees. The public agency shall have the authority to seek
20		the removal of any executive employee of the private entity
21		from the Project if the executive employee is found guilty of
22		any criminal offense related to the conduct of its business or
23		the regulation thereof in any jurisdiction during the term of
24		the public-private agreement. The public agency shall have the
25		additional authority to approve the successor to the removed

SB1814 Enrolled - 869 - LRB101 09785 HLH 54886 b
1		executive employee in the event the executive employee is
2		removed from the Project and that approval shall not be
3		unreasonably withheld consistent with the terms of this
4		Section. For purposes of this Section, an "executive employee"
5		is the President, Chairman, Chief Executive Officer, or Chief
6		Financial Officer of the private entity.
7		Section 25-30. Public agency reporting requirements. The
8		public agency shall submit an annual report to the General
9		Assembly with respect to actions taken by the public agency to
10		implement and administer the provisions of this Act, and shall
11		respond promptly in writing to all inquiries of the General
12		Assembly with respect to the public agency's implementation and
13		administration of this Act.
14		Section 25-35. Public agency publication requirements. The
15		public agency shall publish a notice of the execution of the
16		public-private agreement on its website and shall publish the
17		full text of the public-private agreement on its website.
18		Section 25-40. Financial arrangements.
19		(a) The public agency may apply for, execute, or endorse
20		applications submitted by the private entity to obtain federal,
21		State, or local credit assistance to develop, maintain, or
22		operate the Project.
23		(b) The private entity may take any action to obtain

SB1814 Enrolled - 870 - LRB101 09785 HLH 54886 b
1		federal, State, or local assistance for the civic build that
2		serves the public purpose of this Act and may enter into any
3		contracts required to receive the assistance. The public agency
4		shall take all reasonable steps to support action by the
5		private entity to obtain federal, State, or local assistance
6		for the civic build. The assistance may include, but not be
7		limited to, federal credit assistance pursuant to Railroad
8		Rehabilitation and Improvement Financing and the
9		Transportation Infrastructure Finance and Innovation Act. In
10		the event the private entity obtains federal, State, or local
11		assistance for the civic build that serves the public purpose
12		of this Act, the financial assistance shall reduce the State's
13		required payments under this Act on terms as mutually agreed to
14		by the parties in the public-private agreement.
15		(c) Any financing of the civic build costs may be in the
16		amounts and subject to the terms and conditions contained in
17		the public-private agreement.
18		(d) For the purpose of financing or refinancing the civic
19		build costs, the private entity and the public agency may do
20		the following: (1) enter into grant agreements; (2) accept
21		grants from any public or private agency or entity; (3) receive
22		the required payments from the State under this Act; and (4)
23		receive any other payments or monies permitted under this Act
24		or agreed to by the parties in the public-private agreement.
25		(e) For the purpose of financing or refinancing the civic
26		build, public funds may be used and mixed and aggregated with

SB1814 Enrolled - 871 - LRB101 09785 HLH 54886 b
1		private funds provided by or on behalf of the private entity or
2		other private entities. However, that the required payments
3		from the State under Sections 50 and 55 of this Act shall be
4		solely used for civic build costs, plus debt service
5		requirements of the civic build, debt service reserves or
6		sinking funds, financing costs, payments for operation and
7		management of the civic build, payments representing the
8		reasonable return on the private equity investment in the civic
9		build, and payments in respect of the public use of private
10		land, air rights, or other real property interests for the
11		civic build, if applicable.
12		(f) The public agency is authorized to facilitate conduit
13		tax-exempt or taxable debt financing, if agreed to between the
14		public agency and the private entity.
15		Section 25-45. Term of agreement; transfer of the civic
16		build to the State. Following the completion of the Project and
17		the termination of the public-private agreement, the private
18		entity's authority and duties under the public-private
19		agreement shall cease, except for those duties and obligations
20		that extend beyond the termination, as set forth in the public
21		private agreement, which may include ongoing management and
22		operations of the civic build, and all interests and ownership
23		in the civic build shall transfer to the State; provided that
24		the State has made all required payments to the private entity
25		as required under this Act and the public-private agreement.

SB1814 Enrolled - 872 - LRB101 09785 HLH 54886 b
1		The State may also exercise an option to not accept its
2		interest and ownership in the civic build. In the event the
3		State exercises its option to not accept its interest and
4		ownership in the civic build, the private entity shall maintain
5		its interest and ownership in the civic build and shall have
6		the authority to maintain, further develop, encumber, or sell
7		the civic build consistent with its authority as the owner of
8		the civic build. In the event the State exercises its option to
9		have its interest and ownership in the civic build after all
10		required payments have been made to the private entity
11		consistent with the public-private agreement and this Act, the
12		private entity shall have the authority to enter into an
13		operating agreement with the public agency, on such terms that
14		are reasonable and customary for operating agreements, to
15		operate and manage the civic build for an annual operator fee
16		and payment from the State representing a portion of the net
17		operating income of the civic build as further defined and
18		described in the public private agreement between the private
19		entity and the public agency.
20		Section 25-50. Payment to the private entity.
21		(a) Notwithstanding anything in the public private
22		agreement to the contrary: (1) the civic build cost shall not
23		exceed a total of $3,800,000,000; and (2) no State equity
24		payment shall be made prior to State fiscal year 2024 or prior
25		to completion of the civic build.

SB1814 Enrolled - 873 - LRB101 09785 HLH 54886 b
1		(b) The public agency shall be required to take all steps
2		necessary to facilitate the required payments to the Civic and
3		Transit Infrastructure Fund as set forth in Section 3 of the
4		Retailers' Occupation Tax and Section 8.25g of the State
5		Finance Act.
6		Section 25-55. The Civic and Transit Infrastructure Fund.
7		The Civic and Transit Infrastructure Fund is created as a
8		special fund in the State Treasury. All moneys transferred to
9		the Civic and Transit Infrastructure Fund pursuant to Section
10		8.25g of the State Finance Act, Section 3 of the Retailers'
11		Occupation Act, and this Act shall be used only for the
12		purposes authorized by and subject to the limitations and
13		conditions of this Act and the public private agreement entered
14		into by private entity and the public agency on behalf of the
15		State. All payments required under such Acts shall be direct,
16		limited obligations of the State of Illinois payable solely
17		from and secured by an irrevocable, first priority pledge of
18		and lien on moneys on deposit in the Civic and Transit
19		Infrastructure Fund. The State of Illinois hereby pledges the
20		applicable sales tax revenues consistent with the State Finance
21		Act and this Act for the time period provided in the public
22		private agreement between the private entity and the Authority,
23		on behalf of the State. Moneys in the Civic and Transit
24		Infrastructure Fund shall be utilized by the public agency on
25		behalf of the State to pay the private entity for the

SB1814 Enrolled - 874 - LRB101 09785 HLH 54886 b
1		development, financing, construction, operation and management
2		of the civic and transit infrastructure project consistent with
3		this Act and the public private agreement. Investment income,
4		if any, which is attributable to the investment of moneys in
5		the Civic and Transit Infrastructure Fund shall be retained in
6		the Fund for any required payment to the private entity under
7		this Act and the public private agreement.
8		Section 25-60. Additional Powers of the public agency. The
9		public agency may exercise any powers provided under this Act
10		to facilitate the public-private agreement with the private
11		entity. The public agency, the State, or any State agency and
12		its officers may not take any action that would impair the
13		public-private agreement entered into under this Act, except as
14		provided by law.
15		Section 25-70. Powers liberally construed. The powers
16		conferred by this Act shall be liberally construed in order to
17		accomplish their purposes and shall be in addition and
18		supplemental to the powers conferred by any other law. If any
19		other law or rule is inconsistent with this Act, this Act is
20		controlling as to the public-private agreement entered into
21		under this Act.
22		Section 25-75. Full and complete authority. This Act
23		contains full and complete authority for agreements and leases

SB1814 Enrolled - 875 - LRB101 09785 HLH 54886 b
1		with the private entity to carry out the activities described
2		in this Act. Except as otherwise required by law, no procedure,
3		proceedings, publications, notices, consents, approvals,
4		orders, or acts by the public agency or any other State or
5		local agency or official are required to enter into an
6		agreement or lease under this Act.
7		Section 25-97. Severability. The provisions of this Act are
8		severable under Section 1.31 of the Statute on Statutes.
9		Section 25-100. The State Finance Act is amended by adding
10		Sections 5.897 and 8.25g as follows:
11		(30 ILCS 105/5.897 new)
12		Sec. 5.897. The Civic and Transit Infrastructure Fund.
13		(30 ILCS 105/8.25g new)
14		Sec. 8.25g. The Civic and Transit Infrastructure Fund. The
15		Civic and Transit Infrastructure Fund is created as a special
16		fund in the State Treasury. Money in the Civic and Transit
17		Infrastructure Fund shall, when the State of Illinois incurs
18		infrastructure indebtedness pursuant to the public private
19		partnership entered into by the public agency on behalf of the
20		State of Illinois with private entity pursuant to the
21		Public-Private Partnership for Civic and Transit
22		Infrastructure Project Act enacted in this amendatory Act of

SB1814 Enrolled - 876 - LRB101 09785 HLH 54886 b
1		the 101th General Assembly, be used for the purpose of paying
2		and discharging monthly the principal and interest on that
3		infrastructure indebtedness then due and payable consistent
4		with the term established in the public private agreement
5		entered into by the public agency on behalf of the State of
6		Illinois. The public agency shall, pursuant to its authority
7		under the Public-Private Partnership for Civic and Transit
8		Infrastructure Project Act, annually certify to the State
9		Comptroller and the State Treasurer the amount necessary and
10		required, during the fiscal year with respect to which the
11		certification is made, to pay the amounts due under the
12		Public-Private Partnership for Civic and Transit
13		Infrastructure Project Act. On or before the last day of each
14		month, the State Comptroller and State Treasurer shall transfer
15		the moneys required to be deposited into the Fund under Section
16		3 of the Retailers' Occupation Tax Act and the Public-Private
17		Partnership for Civic and Transit Infrastructure Project Act
18		and shall pay from that Fund the required amount certified by
19		the public agency, plus any cumulative deficiency in such
20		transfers and payments for prior months, to the public agency
21		for distribution pursuant to the Public-Private Partnership
22		for Civic and Transit Infrastructure Project Act. Such
23		transferred amount shall be sufficient to pay all amounts due
24		under the Public-Private Partnership for Civic and Transit
25		Infrastructure Project Act. Provided that all amounts
26		deposited in the Fund have been paid accordingly under the

SB1814 Enrolled - 877 - LRB101 09785 HLH 54886 b
1		Public-Private Partnership for Civic and Transit
2		Infrastructure Project Act, all amounts remaining in the Civic
3		and Transit Infrastructure Fund shall be held in that Fund for
4		other subsequent payments required under the Public-Private
5		Partnership for Civic and Transit Infrastructure Project Act.
6		In the event the State fails to pay the amount necessary and
7		required under the Public-Private Partnership for Civic and
8		Transit Infrastructure Project Act for any reason during the
9		fiscal year with respect to which the certification is made or
10		if the State takes any steps that result in an impact to the
11		irrevocable, first priority pledge of and lien on moneys on
12		deposit in the Civic and Transit Infrastructure Fund, the
13		public agency shall certify such delinquent amounts to the
14		State Comptroller and the State Treasurer and the State
15		Comptroller and the State Treasurer shall take all steps
16		required to intercept the tax revenues collected from within
17		the boundary of the civic transit infrastructure project
18		pursuant to Section 3 of the Retailers' Occupation Tax Act,
19		Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
20		Act, Section 9 of the Service Occupation Tax Act, Section 4.03
21		of the Regional Transportation Authority Act and Section 6 of
22		the Hotel Operators' Occupation Tax Act, and shall pay such
23		amounts to the Fund for distribution by the public agency for
24		the time-period required to ensure that the State's
25		distribution requirements under the Public-Private Partnership
26		for Civic and Transit Infrastructure Project Act are fully met.

SB1814 Enrolled - 878 - LRB101 09785 HLH 54886 b
1		As used in the Section, "private entity", "private public
2		agreement", and "public agency" have meanings provided in
3		Section 25-10 of the Public-Private Partnership for Civic and
4		Transit Infrastructure Project Act.
5		Section 25-105. The Use Tax Act is amended by changing
6		Section 9 as follows:
7		(35 ILCS 105/9) (from Ch. 120, par. 439.9)
8		Sec. 9. Except as to motor vehicles, watercraft, aircraft,
9		and trailers that are required to be registered with an agency
10		of this State, each retailer required or authorized to collect
11		the tax imposed by this Act shall pay to the Department the
12		amount of such tax (except as otherwise provided) at the time
13		when he is required to file his return for the period during
14		which such tax was collected, less a discount of 2.1% prior to
15		January 1, 1990, and 1.75% on and after January 1, 1990, or $5
16		per calendar year, whichever is greater, which is allowed to
17		reimburse the retailer for expenses incurred in collecting the
18		tax, keeping records, preparing and filing returns, remitting
19		the tax and supplying data to the Department on request. In the
20		case of retailers who report and pay the tax on a transaction
21		by transaction basis, as provided in this Section, such
22		discount shall be taken with each such tax remittance instead
23		of when such retailer files his periodic return. The discount
24		allowed under this Section is allowed only for returns that are

SB1814 Enrolled - 879 - LRB101 09785 HLH 54886 b
1		filed in the manner required by this Act. The Department may
2		disallow the discount for retailers whose certificate of
3		registration is revoked at the time the return is filed, but
4		only if the Department's decision to revoke the certificate of
5		registration has become final. A retailer need not remit that
6		part of any tax collected by him to the extent that he is
7		required to remit and does remit the tax imposed by the
8		Retailers' Occupation Tax Act, with respect to the sale of the
9		same property.
10		Where such tangible personal property is sold under a
11		conditional sales contract, or under any other form of sale
12		wherein the payment of the principal sum, or a part thereof, is
13		extended beyond the close of the period for which the return is
14		filed, the retailer, in collecting the tax (except as to motor
15		vehicles, watercraft, aircraft, and trailers that are required
16		to be registered with an agency of this State), may collect for
17		each tax return period, only the tax applicable to that part of
18		the selling price actually received during such tax return
19		period.
20		Except as provided in this Section, on or before the
21		twentieth day of each calendar month, such retailer shall file
22		a return for the preceding calendar month. Such return shall be
23		filed on forms prescribed by the Department and shall furnish
24		such information as the Department may reasonably require. On
25		and after January 1, 2018, except for returns for motor
26		vehicles, watercraft, aircraft, and trailers that are required

SB1814 Enrolled - 880 - LRB101 09785 HLH 54886 b
1		to be registered with an agency of this State, with respect to
2		retailers whose annual gross receipts average $20,000 or more,
3		all returns required to be filed pursuant to this Act shall be
4		filed electronically. Retailers who demonstrate that they do
5		not have access to the Internet or demonstrate hardship in
6		filing electronically may petition the Department to waive the
7		electronic filing requirement.
8		The Department may require returns to be filed on a
9		quarterly basis. If so required, a return for each calendar
10		quarter shall be filed on or before the twentieth day of the
11		calendar month following the end of such calendar quarter. The
12		taxpayer shall also file a return with the Department for each
13		of the first two months of each calendar quarter, on or before
14		the twentieth day of the following calendar month, stating:
15		1. The name of the seller;
16		2. The address of the principal place of business from
17		which he engages in the business of selling tangible
18		personal property at retail in this State;
19		3. The total amount of taxable receipts received by him
20		during the preceding calendar month from sales of tangible
21		personal property by him during such preceding calendar
22		month, including receipts from charge and time sales, but
23		less all deductions allowed by law;
24		4. The amount of credit provided in Section 2d of this
25		Act;
26		5. The amount of tax due;

SB1814 Enrolled - 881 - LRB101 09785 HLH 54886 b
1		5-5. The signature of the taxpayer; and
2		6. Such other reasonable information as the Department
3		may require.
4		If a taxpayer fails to sign a return within 30 days after
5		the proper notice and demand for signature by the Department,
6		the return shall be considered valid and any amount shown to be
7		due on the return shall be deemed assessed.
8		Beginning October 1, 1993, a taxpayer who has an average
9		monthly tax liability of $150,000 or more shall make all
10		payments required by rules of the Department by electronic
11		funds transfer. Beginning October 1, 1994, a taxpayer who has
12		an average monthly tax liability of $100,000 or more shall make
13		all payments required by rules of the Department by electronic
14		funds transfer. Beginning October 1, 1995, a taxpayer who has
15		an average monthly tax liability of $50,000 or more shall make
16		all payments required by rules of the Department by electronic
17		funds transfer. Beginning October 1, 2000, a taxpayer who has
18		an annual tax liability of $200,000 or more shall make all
19		payments required by rules of the Department by electronic
20		funds transfer. The term "annual tax liability" shall be the
21		sum of the taxpayer's liabilities under this Act, and under all
22		other State and local occupation and use tax laws administered
23		by the Department, for the immediately preceding calendar year.
24		The term "average monthly tax liability" means the sum of the
25		taxpayer's liabilities under this Act, and under all other
26		State and local occupation and use tax laws administered by the

SB1814 Enrolled - 882 - LRB101 09785 HLH 54886 b
1		Department, for the immediately preceding calendar year
2		divided by 12. Beginning on October 1, 2002, a taxpayer who has
3		a tax liability in the amount set forth in subsection (b) of
4		Section 2505-210 of the Department of Revenue Law shall make
5		all payments required by rules of the Department by electronic
6		funds transfer.
7		Before August 1 of each year beginning in 1993, the
8		Department shall notify all taxpayers required to make payments
9		by electronic funds transfer. All taxpayers required to make
10		payments by electronic funds transfer shall make those payments
11		for a minimum of one year beginning on October 1.
12		Any taxpayer not required to make payments by electronic
13		funds transfer may make payments by electronic funds transfer
14		with the permission of the Department.
15		All taxpayers required to make payment by electronic funds
16		transfer and any taxpayers authorized to voluntarily make
17		payments by electronic funds transfer shall make those payments
18		in the manner authorized by the Department.
19		The Department shall adopt such rules as are necessary to
20		effectuate a program of electronic funds transfer and the
21		requirements of this Section.
22		Before October 1, 2000, if the taxpayer's average monthly
23		tax liability to the Department under this Act, the Retailers'
24		Occupation Tax Act, the Service Occupation Tax Act, the Service
25		Use Tax Act was $10,000 or more during the preceding 4 complete
26		calendar quarters, he shall file a return with the Department

SB1814 Enrolled - 883 - LRB101 09785 HLH 54886 b
1		each month by the 20th day of the month next following the
2		month during which such tax liability is incurred and shall
3		make payments to the Department on or before the 7th, 15th,
4		22nd and last day of the month during which such liability is
5		incurred. On and after October 1, 2000, if the taxpayer's
6		average monthly tax liability to the Department under this Act,
7		the Retailers' Occupation Tax Act, the Service Occupation Tax
8		Act, and the Service Use Tax Act was $20,000 or more during the
9		preceding 4 complete calendar quarters, he shall file a return
10		with the Department each month by the 20th day of the month
11		next following the month during which such tax liability is
12		incurred and shall make payment to the Department on or before
13		the 7th, 15th, 22nd and last day of the month during which such
14		liability is incurred. If the month during which such tax
15		liability is incurred began prior to January 1, 1985, each
16		payment shall be in an amount equal to 1/4 of the taxpayer's
17		actual liability for the month or an amount set by the
18		Department not to exceed 1/4 of the average monthly liability
19		of the taxpayer to the Department for the preceding 4 complete
20		calendar quarters (excluding the month of highest liability and
21		the month of lowest liability in such 4 quarter period). If the
22		month during which such tax liability is incurred begins on or
23		after January 1, 1985, and prior to January 1, 1987, each
24		payment shall be in an amount equal to 22.5% of the taxpayer's
25		actual liability for the month or 27.5% of the taxpayer's
26		liability for the same calendar month of the preceding year. If

SB1814 Enrolled - 884 - LRB101 09785 HLH 54886 b
1		the month during which such tax liability is incurred begins on
2		or after January 1, 1987, and prior to January 1, 1988, each
3		payment shall be in an amount equal to 22.5% of the taxpayer's
4		actual liability for the month or 26.25% of the taxpayer's
5		liability for the same calendar month of the preceding year. If
6		the month during which such tax liability is incurred begins on
7		or after January 1, 1988, and prior to January 1, 1989, or
8		begins on or after January 1, 1996, each payment shall be in an
9		amount equal to 22.5% of the taxpayer's actual liability for
10		the month or 25% of the taxpayer's liability for the same
11		calendar month of the preceding year. If the month during which
12		such tax liability is incurred begins on or after January 1,
13		1989, and prior to January 1, 1996, each payment shall be in an
14		amount equal to 22.5% of the taxpayer's actual liability for
15		the month or 25% of the taxpayer's liability for the same
16		calendar month of the preceding year or 100% of the taxpayer's
17		actual liability for the quarter monthly reporting period. The
18		amount of such quarter monthly payments shall be credited
19		against the final tax liability of the taxpayer's return for
20		that month. Before October 1, 2000, once applicable, the
21		requirement of the making of quarter monthly payments to the
22		Department shall continue until such taxpayer's average
23		monthly liability to the Department during the preceding 4
24		complete calendar quarters (excluding the month of highest
25		liability and the month of lowest liability) is less than
26		$9,000, or until such taxpayer's average monthly liability to

SB1814 Enrolled - 885 - LRB101 09785 HLH 54886 b
1		the Department as computed for each calendar quarter of the 4
2		preceding complete calendar quarter period is less than
3		$10,000. However, if a taxpayer can show the Department that a
4		substantial change in the taxpayer's business has occurred
5		which causes the taxpayer to anticipate that his average
6		monthly tax liability for the reasonably foreseeable future
7		will fall below the $10,000 threshold stated above, then such
8		taxpayer may petition the Department for change in such
9		taxpayer's reporting status. On and after October 1, 2000, once
10		applicable, the requirement of the making of quarter monthly
11		payments to the Department shall continue until such taxpayer's
12		average monthly liability to the Department during the
13		preceding 4 complete calendar quarters (excluding the month of
14		highest liability and the month of lowest liability) is less
15		than $19,000 or until such taxpayer's average monthly liability
16		to the Department as computed for each calendar quarter of the
17		4 preceding complete calendar quarter period is less than
18		$20,000. However, if a taxpayer can show the Department that a
19		substantial change in the taxpayer's business has occurred
20		which causes the taxpayer to anticipate that his average
21		monthly tax liability for the reasonably foreseeable future
22		will fall below the $20,000 threshold stated above, then such
23		taxpayer may petition the Department for a change in such
24		taxpayer's reporting status. The Department shall change such
25		taxpayer's reporting status unless it finds that such change is
26		seasonal in nature and not likely to be long term. If any such

SB1814 Enrolled - 886 - LRB101 09785 HLH 54886 b
1		quarter monthly payment is not paid at the time or in the
2		amount required by this Section, then the taxpayer shall be
3		liable for penalties and interest on the difference between the
4		minimum amount due and the amount of such quarter monthly
5		payment actually and timely paid, except insofar as the
6		taxpayer has previously made payments for that month to the
7		Department in excess of the minimum payments previously due as
8		provided in this Section. The Department shall make reasonable
9		rules and regulations to govern the quarter monthly payment
10		amount and quarter monthly payment dates for taxpayers who file
11		on other than a calendar monthly basis.
12		If any such payment provided for in this Section exceeds
13		the taxpayer's liabilities under this Act, the Retailers'
14		Occupation Tax Act, the Service Occupation Tax Act and the
15		Service Use Tax Act, as shown by an original monthly return,
16		the Department shall issue to the taxpayer a credit memorandum
17		no later than 30 days after the date of payment, which
18		memorandum may be submitted by the taxpayer to the Department
19		in payment of tax liability subsequently to be remitted by the
20		taxpayer to the Department or be assigned by the taxpayer to a
21		similar taxpayer under this Act, the Retailers' Occupation Tax
22		Act, the Service Occupation Tax Act or the Service Use Tax Act,
23		in accordance with reasonable rules and regulations to be
24		prescribed by the Department, except that if such excess
25		payment is shown on an original monthly return and is made
26		after December 31, 1986, no credit memorandum shall be issued,

SB1814 Enrolled - 887 - LRB101 09785 HLH 54886 b
1		unless requested by the taxpayer. If no such request is made,
2		the taxpayer may credit such excess payment against tax
3		liability subsequently to be remitted by the taxpayer to the
4		Department under this Act, the Retailers' Occupation Tax Act,
5		the Service Occupation Tax Act or the Service Use Tax Act, in
6		accordance with reasonable rules and regulations prescribed by
7		the Department. If the Department subsequently determines that
8		all or any part of the credit taken was not actually due to the
9		taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
10		be reduced by 2.1% or 1.75% of the difference between the
11		credit taken and that actually due, and the taxpayer shall be
12		liable for penalties and interest on such difference.
13		If the retailer is otherwise required to file a monthly
14		return and if the retailer's average monthly tax liability to
15		the Department does not exceed $200, the Department may
16		authorize his returns to be filed on a quarter annual basis,
17		with the return for January, February, and March of a given
18		year being due by April 20 of such year; with the return for
19		April, May and June of a given year being due by July 20 of such
20		year; with the return for July, August and September of a given
21		year being due by October 20 of such year, and with the return
22		for October, November and December of a given year being due by
23		January 20 of the following year.
24		If the retailer is otherwise required to file a monthly or
25		quarterly return and if the retailer's average monthly tax
26		liability to the Department does not exceed $50, the Department

SB1814 Enrolled - 888 - LRB101 09785 HLH 54886 b
1		may authorize his returns to be filed on an annual basis, with
2		the return for a given year being due by January 20 of the
3		following year.
4		Such quarter annual and annual returns, as to form and
5		substance, shall be subject to the same requirements as monthly
6		returns.
7		Notwithstanding any other provision in this Act concerning
8		the time within which a retailer may file his return, in the
9		case of any retailer who ceases to engage in a kind of business
10		which makes him responsible for filing returns under this Act,
11		such retailer shall file a final return under this Act with the
12		Department not more than one month after discontinuing such
13		business.
14		In addition, with respect to motor vehicles, watercraft,
15		aircraft, and trailers that are required to be registered with
16		an agency of this State, except as otherwise provided in this
17		Section, every retailer selling this kind of tangible personal
18		property shall file, with the Department, upon a form to be
19		prescribed and supplied by the Department, a separate return
20		for each such item of tangible personal property which the
21		retailer sells, except that if, in the same transaction, (i) a
22		retailer of aircraft, watercraft, motor vehicles or trailers
23		transfers more than one aircraft, watercraft, motor vehicle or
24		trailer to another aircraft, watercraft, motor vehicle or
25		trailer retailer for the purpose of resale or (ii) a retailer
26		of aircraft, watercraft, motor vehicles, or trailers transfers

SB1814 Enrolled - 889 - LRB101 09785 HLH 54886 b
1		more than one aircraft, watercraft, motor vehicle, or trailer
2		to a purchaser for use as a qualifying rolling stock as
3		provided in Section 3-55 of this Act, then that seller may
4		report the transfer of all the aircraft, watercraft, motor
5		vehicles or trailers involved in that transaction to the
6		Department on the same uniform invoice-transaction reporting
7		return form. For purposes of this Section, "watercraft" means a
8		Class 2, Class 3, or Class 4 watercraft as defined in Section
9		3-2 of the Boat Registration and Safety Act, a personal
10		watercraft, or any boat equipped with an inboard motor.
11		In addition, with respect to motor vehicles, watercraft,
12		aircraft, and trailers that are required to be registered with
13		an agency of this State, every person who is engaged in the
14		business of leasing or renting such items and who, in
15		connection with such business, sells any such item to a
16		retailer for the purpose of resale is, notwithstanding any
17		other provision of this Section to the contrary, authorized to
18		meet the return-filing requirement of this Act by reporting the
19		transfer of all the aircraft, watercraft, motor vehicles, or
20		trailers transferred for resale during a month to the
21		Department on the same uniform invoice-transaction reporting
22		return form on or before the 20th of the month following the
23		month in which the transfer takes place. Notwithstanding any
24		other provision of this Act to the contrary, all returns filed
25		under this paragraph must be filed by electronic means in the
26		manner and form as required by the Department.

SB1814 Enrolled - 890 - LRB101 09785 HLH 54886 b
1		The transaction reporting return in the case of motor
2		vehicles or trailers that are required to be registered with an
3		agency of this State, shall be the same document as the Uniform
4		Invoice referred to in Section 5-402 of the Illinois Vehicle
5		Code and must show the name and address of the seller; the name
6		and address of the purchaser; the amount of the selling price
7		including the amount allowed by the retailer for traded-in
8		property, if any; the amount allowed by the retailer for the
9		traded-in tangible personal property, if any, to the extent to
10		which Section 2 of this Act allows an exemption for the value
11		of traded-in property; the balance payable after deducting such
12		trade-in allowance from the total selling price; the amount of
13		tax due from the retailer with respect to such transaction; the
14		amount of tax collected from the purchaser by the retailer on
15		such transaction (or satisfactory evidence that such tax is not
16		due in that particular instance, if that is claimed to be the
17		fact); the place and date of the sale; a sufficient
18		identification of the property sold; such other information as
19		is required in Section 5-402 of the Illinois Vehicle Code, and
20		such other information as the Department may reasonably
21		require.
22		The transaction reporting return in the case of watercraft
23		and aircraft must show the name and address of the seller; the
24		name and address of the purchaser; the amount of the selling
25		price including the amount allowed by the retailer for
26		traded-in property, if any; the amount allowed by the retailer

SB1814 Enrolled - 891 - LRB101 09785 HLH 54886 b
1		for the traded-in tangible personal property, if any, to the
2		extent to which Section 2 of this Act allows an exemption for
3		the value of traded-in property; the balance payable after
4		deducting such trade-in allowance from the total selling price;
5		the amount of tax due from the retailer with respect to such
6		transaction; the amount of tax collected from the purchaser by
7		the retailer on such transaction (or satisfactory evidence that
8		such tax is not due in that particular instance, if that is
9		claimed to be the fact); the place and date of the sale, a
10		sufficient identification of the property sold, and such other
11		information as the Department may reasonably require.
12		Such transaction reporting return shall be filed not later
13		than 20 days after the date of delivery of the item that is
14		being sold, but may be filed by the retailer at any time sooner
15		than that if he chooses to do so. The transaction reporting
16		return and tax remittance or proof of exemption from the tax
17		that is imposed by this Act may be transmitted to the
18		Department by way of the State agency with which, or State
19		officer with whom, the tangible personal property must be
20		titled or registered (if titling or registration is required)
21		if the Department and such agency or State officer determine
22		that this procedure will expedite the processing of
23		applications for title or registration.
24		With each such transaction reporting return, the retailer
25		shall remit the proper amount of tax due (or shall submit
26		satisfactory evidence that the sale is not taxable if that is

SB1814 Enrolled - 892 - LRB101 09785 HLH 54886 b
1		the case), to the Department or its agents, whereupon the
2		Department shall issue, in the purchaser's name, a tax receipt
3		(or a certificate of exemption if the Department is satisfied
4		that the particular sale is tax exempt) which such purchaser
5		may submit to the agency with which, or State officer with
6		whom, he must title or register the tangible personal property
7		that is involved (if titling or registration is required) in
8		support of such purchaser's application for an Illinois
9		certificate or other evidence of title or registration to such
10		tangible personal property.
11		No retailer's failure or refusal to remit tax under this
12		Act precludes a user, who has paid the proper tax to the
13		retailer, from obtaining his certificate of title or other
14		evidence of title or registration (if titling or registration
15		is required) upon satisfying the Department that such user has
16		paid the proper tax (if tax is due) to the retailer. The
17		Department shall adopt appropriate rules to carry out the
18		mandate of this paragraph.
19		If the user who would otherwise pay tax to the retailer
20		wants the transaction reporting return filed and the payment of
21		tax or proof of exemption made to the Department before the
22		retailer is willing to take these actions and such user has not
23		paid the tax to the retailer, such user may certify to the fact
24		of such delay by the retailer, and may (upon the Department
25		being satisfied of the truth of such certification) transmit
26		the information required by the transaction reporting return

SB1814 Enrolled - 893 - LRB101 09785 HLH 54886 b
1		and the remittance for tax or proof of exemption directly to
2		the Department and obtain his tax receipt or exemption
3		determination, in which event the transaction reporting return
4		and tax remittance (if a tax payment was required) shall be
5		credited by the Department to the proper retailer's account
6		with the Department, but without the 2.1% or 1.75% discount
7		provided for in this Section being allowed. When the user pays
8		the tax directly to the Department, he shall pay the tax in the
9		same amount and in the same form in which it would be remitted
10		if the tax had been remitted to the Department by the retailer.
11		Where a retailer collects the tax with respect to the
12		selling price of tangible personal property which he sells and
13		the purchaser thereafter returns such tangible personal
14		property and the retailer refunds the selling price thereof to
15		the purchaser, such retailer shall also refund, to the
16		purchaser, the tax so collected from the purchaser. When filing
17		his return for the period in which he refunds such tax to the
18		purchaser, the retailer may deduct the amount of the tax so
19		refunded by him to the purchaser from any other use tax which
20		such retailer may be required to pay or remit to the
21		Department, as shown by such return, if the amount of the tax
22		to be deducted was previously remitted to the Department by
23		such retailer. If the retailer has not previously remitted the
24		amount of such tax to the Department, he is entitled to no
25		deduction under this Act upon refunding such tax to the
26		purchaser.

SB1814 Enrolled - 894 - LRB101 09785 HLH 54886 b
1		Any retailer filing a return under this Section shall also
2		include (for the purpose of paying tax thereon) the total tax
3		covered by such return upon the selling price of tangible
4		personal property purchased by him at retail from a retailer,
5		but as to which the tax imposed by this Act was not collected
6		from the retailer filing such return, and such retailer shall
7		remit the amount of such tax to the Department when filing such
8		return.
9		If experience indicates such action to be practicable, the
10		Department may prescribe and furnish a combination or joint
11		return which will enable retailers, who are required to file
12		returns hereunder and also under the Retailers' Occupation Tax
13		Act, to furnish all the return information required by both
14		Acts on the one form.
15		Where the retailer has more than one business registered
16		with the Department under separate registration under this Act,
17		such retailer may not file each return that is due as a single
18		return covering all such registered businesses, but shall file
19		separate returns for each such registered business.
20		Beginning January 1, 1990, each month the Department shall
21		pay into the State and Local Sales Tax Reform Fund, a special
22		fund in the State Treasury which is hereby created, the net
23		revenue realized for the preceding month from the 1% tax
24		imposed under this Act.
25		Beginning January 1, 1990, each month the Department shall
26		pay into the County and Mass Transit District Fund 4% of the

SB1814 Enrolled - 895 - LRB101 09785 HLH 54886 b
1		net revenue realized for the preceding month from the 6.25%
2		general rate on the selling price of tangible personal property
3		which is purchased outside Illinois at retail from a retailer
4		and which is titled or registered by an agency of this State's
5		government.
6		Beginning January 1, 1990, each month the Department shall
7		pay into the State and Local Sales Tax Reform Fund, a special
8		fund in the State Treasury, 20% of the net revenue realized for
9		the preceding month from the 6.25% general rate on the selling
10		price of tangible personal property, other than tangible
11		personal property which is purchased outside Illinois at retail
12		from a retailer and which is titled or registered by an agency
13		of this State's government.
14		Beginning August 1, 2000, each month the Department shall
15		pay into the State and Local Sales Tax Reform Fund 100% of the
16		net revenue realized for the preceding month from the 1.25%
17		rate on the selling price of motor fuel and gasohol. Beginning
18		September 1, 2010, each month the Department shall pay into the
19		State and Local Sales Tax Reform Fund 100% of the net revenue
20		realized for the preceding month from the 1.25% rate on the
21		selling price of sales tax holiday items.
22		Beginning January 1, 1990, each month the Department shall
23		pay into the Local Government Tax Fund 16% of the net revenue
24		realized for the preceding month from the 6.25% general rate on
25		the selling price of tangible personal property which is
26		purchased outside Illinois at retail from a retailer and which

SB1814 Enrolled - 896 - LRB101 09785 HLH 54886 b
1		is titled or registered by an agency of this State's
2		government.
3		Beginning October 1, 2009, each month the Department shall
4		pay into the Capital Projects Fund an amount that is equal to
5		an amount estimated by the Department to represent 80% of the
6		net revenue realized for the preceding month from the sale of
7		candy, grooming and hygiene products, and soft drinks that had
8		been taxed at a rate of 1% prior to September 1, 2009 but that
9		are now taxed at 6.25%.
10		Beginning July 1, 2011, each month the Department shall pay
11		into the Clean Air Act Permit Fund 80% of the net revenue
12		realized for the preceding month from the 6.25% general rate on
13		the selling price of sorbents used in Illinois in the process
14		of sorbent injection as used to comply with the Environmental
15		Protection Act or the federal Clean Air Act, but the total
16		payment into the Clean Air Act Permit Fund under this Act and
17		the Retailers' Occupation Tax Act shall not exceed $2,000,000
18		in any fiscal year.
19		Beginning July 1, 2013, each month the Department shall pay
20		into the Underground Storage Tank Fund from the proceeds
21		collected under this Act, the Service Use Tax Act, the Service
22		Occupation Tax Act, and the Retailers' Occupation Tax Act an
23		amount equal to the average monthly deficit in the Underground
24		Storage Tank Fund during the prior year, as certified annually
25		by the Illinois Environmental Protection Agency, but the total
26		payment into the Underground Storage Tank Fund under this Act,

SB1814 Enrolled - 897 - LRB101 09785 HLH 54886 b
1		the Service Use Tax Act, the Service Occupation Tax Act, and
2		the Retailers' Occupation Tax Act shall not exceed $18,000,000
3		in any State fiscal year. As used in this paragraph, the
4		"average monthly deficit" shall be equal to the difference
5		between the average monthly claims for payment by the fund and
6		the average monthly revenues deposited into the fund, excluding
7		payments made pursuant to this paragraph.
8		Beginning July 1, 2015, of the remainder of the moneys
9		received by the Department under this Act, the Service Use Tax
10		Act, the Service Occupation Tax Act, and the Retailers'
11		Occupation Tax Act, each month the Department shall deposit
12		$500,000 into the State Crime Laboratory Fund.
13		Of the remainder of the moneys received by the Department
14		pursuant to this Act, (a) 1.75% thereof shall be paid into the
15		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
16		and after July 1, 1989, 3.8% thereof shall be paid into the
17		Build Illinois Fund; provided, however, that if in any fiscal
18		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
19		may be, of the moneys received by the Department and required
20		to be paid into the Build Illinois Fund pursuant to Section 3
21		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
22		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
23		Service Occupation Tax Act, such Acts being hereinafter called
24		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
25		may be, of moneys being hereinafter called the "Tax Act
26		Amount", and (2) the amount transferred to the Build Illinois

SB1814 Enrolled - 898 - LRB101 09785 HLH 54886 b
1		Fund from the State and Local Sales Tax Reform Fund shall be
2		less than the Annual Specified Amount (as defined in Section 3
3		of the Retailers' Occupation Tax Act), an amount equal to the
4		difference shall be immediately paid into the Build Illinois
5		Fund from other moneys received by the Department pursuant to
6		the Tax Acts; and further provided, that if on the last
7		business day of any month the sum of (1) the Tax Act Amount
8		required to be deposited into the Build Illinois Bond Account
9		in the Build Illinois Fund during such month and (2) the amount
10		transferred during such month to the Build Illinois Fund from
11		the State and Local Sales Tax Reform Fund shall have been less
12		than 1/12 of the Annual Specified Amount, an amount equal to
13		the difference shall be immediately paid into the Build
14		Illinois Fund from other moneys received by the Department
15		pursuant to the Tax Acts; and, further provided, that in no
16		event shall the payments required under the preceding proviso
17		result in aggregate payments into the Build Illinois Fund
18		pursuant to this clause (b) for any fiscal year in excess of
19		the greater of (i) the Tax Act Amount or (ii) the Annual
20		Specified Amount for such fiscal year; and, further provided,
21		that the amounts payable into the Build Illinois Fund under
22		this clause (b) shall be payable only until such time as the
23		aggregate amount on deposit under each trust indenture securing
24		Bonds issued and outstanding pursuant to the Build Illinois
25		Bond Act is sufficient, taking into account any future
26		investment income, to fully provide, in accordance with such

SB1814 Enrolled - 899 - LRB101 09785 HLH 54886 b
1		indenture, for the defeasance of or the payment of the
2		principal of, premium, if any, and interest on the Bonds
3		secured by such indenture and on any Bonds expected to be
4		issued thereafter and all fees and costs payable with respect
5		thereto, all as certified by the Director of the Bureau of the
6		Budget (now Governor's Office of Management and Budget). If on
7		the last business day of any month in which Bonds are
8		outstanding pursuant to the Build Illinois Bond Act, the
9		aggregate of the moneys deposited in the Build Illinois Bond
10		Account in the Build Illinois Fund in such month shall be less
11		than the amount required to be transferred in such month from
12		the Build Illinois Bond Account to the Build Illinois Bond
13		Retirement and Interest Fund pursuant to Section 13 of the
14		Build Illinois Bond Act, an amount equal to such deficiency
15		shall be immediately paid from other moneys received by the
16		Department pursuant to the Tax Acts to the Build Illinois Fund;
17		provided, however, that any amounts paid to the Build Illinois
18		Fund in any fiscal year pursuant to this sentence shall be
19		deemed to constitute payments pursuant to clause (b) of the
20		preceding sentence and shall reduce the amount otherwise
21		payable for such fiscal year pursuant to clause (b) of the
22		preceding sentence. The moneys received by the Department
23		pursuant to this Act and required to be deposited into the
24		Build Illinois Fund are subject to the pledge, claim and charge
25		set forth in Section 12 of the Build Illinois Bond Act.
26		Subject to payment of amounts into the Build Illinois Fund

SB1814 Enrolled - 900 - LRB101 09785 HLH 54886 b
1		as provided in the preceding paragraph or in any amendment
2		thereto hereafter enacted, the following specified monthly
3		installment of the amount requested in the certificate of the
4		Chairman of the Metropolitan Pier and Exposition Authority
5		provided under Section 8.25f of the State Finance Act, but not
6		in excess of the sums designated as "Total Deposit", shall be
7		deposited in the aggregate from collections under Section 9 of
8		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9		9 of the Service Occupation Tax Act, and Section 3 of the
10		Retailers' Occupation Tax Act into the McCormick Place
11		Expansion Project Fund in the specified fiscal years.
12 Fiscal Year Total Deposit 13 1993 $0 14 1994 53,000,000 15 1995 58,000,000 16 1996 61,000,000 17 1997 64,000,000 18 1998 68,000,000 19 1999 71,000,000 20 2000 75,000,000 21 2001 80,000,000 22 2002 93,000,000 23 2003 99,000,000 24 2004 103,000,000 25 2005 108,000,000 26 2006 113,000,000

SB1814 Enrolled - 901 - LRB101 09785 HLH 54886 b

1 2007 119,000,000 2 2008 126,000,000 3 2009 132,000,000 4 2010 139,000,000 5 2011 146,000,000 6 2012 153,000,000 7 2013 161,000,000 8 2014 170,000,000 9 2015 179,000,000 10 2016 189,000,000 11 2017 199,000,000 12 2018 210,000,000 13 2019 221,000,000 14 2020 233,000,000 15 2021 246,000,000 16 2022 260,000,000 17 2023 275,000,000 18 2024 275,000,000 19 2025 275,000,000 20 2026 279,000,000 21 2027 292,000,000 22 2028 307,000,000 23 2029 322,000,000 24 2030 338,000,000 25 2031 350,000,000 26 2032 350,000,000

SB1814 Enrolled - 902 - LRB101 09785 HLH 54886 b
1 and 2 each fiscal year 3 thereafter that bonds 4 are outstanding under 5 Section 13.2 of the 6 Metropolitan Pier and 7 Exposition Authority Act, 8 but not after fiscal year 2060.
9		Beginning July 20, 1993 and in each month of each fiscal
10		year thereafter, one-eighth of the amount requested in the
11		certificate of the Chairman of the Metropolitan Pier and
12		Exposition Authority for that fiscal year, less the amount
13		deposited into the McCormick Place Expansion Project Fund by
14		the State Treasurer in the respective month under subsection
15		(g) of Section 13 of the Metropolitan Pier and Exposition
16		Authority Act, plus cumulative deficiencies in the deposits
17		required under this Section for previous months and years,
18		shall be deposited into the McCormick Place Expansion Project
19		Fund, until the full amount requested for the fiscal year, but
20		not in excess of the amount specified above as "Total Deposit",
21		has been deposited.
22		Subject to payment of amounts into the Build Illinois Fund
23		and the McCormick Place Expansion Project Fund pursuant to the
24		preceding paragraphs or in any amendments thereto hereafter
25		enacted, beginning July 1, 1993 and ending on September 30,
26		2013, the Department shall each month pay into the Illinois Tax

SB1814 Enrolled - 903 - LRB101 09785 HLH 54886 b
1		Increment Fund 0.27% of 80% of the net revenue realized for the
2		preceding month from the 6.25% general rate on the selling
3		price of tangible personal property.
4		Subject to payment of amounts into the Build Illinois Fund
5		and the McCormick Place Expansion Project Fund pursuant to the
6		preceding paragraphs or in any amendments thereto hereafter
7		enacted, beginning with the receipt of the first report of
8		taxes paid by an eligible business and continuing for a 25-year
9		period, the Department shall each month pay into the Energy
10		Infrastructure Fund 80% of the net revenue realized from the
11		6.25% general rate on the selling price of Illinois-mined coal
12		that was sold to an eligible business. For purposes of this
13		paragraph, the term "eligible business" means a new electric
14		generating facility certified pursuant to Section 605-332 of
15		the Department of Commerce and Economic Opportunity Law of the
16		Civil Administrative Code of Illinois.
17		Subject to payment of amounts into the Build Illinois Fund,
18		the McCormick Place Expansion Project Fund, the Illinois Tax
19		Increment Fund, and the Energy Infrastructure Fund pursuant to
20		the preceding paragraphs or in any amendments to this Section
21		hereafter enacted, beginning on the first day of the first
22		calendar month to occur on or after August 26, 2014 (the
23		effective date of Public Act 98-1098), each month, from the
24		collections made under Section 9 of the Use Tax Act, Section 9
25		of the Service Use Tax Act, Section 9 of the Service Occupation
26		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,

SB1814 Enrolled - 904 - LRB101 09785 HLH 54886 b
1		the Department shall pay into the Tax Compliance and
2		Administration Fund, to be used, subject to appropriation, to
3		fund additional auditors and compliance personnel at the
4		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5		the cash receipts collected during the preceding fiscal year by
6		the Audit Bureau of the Department under the Use Tax Act, the
7		Service Use Tax Act, the Service Occupation Tax Act, the
8		Retailers' Occupation Tax Act, and associated local occupation
9		and use taxes administered by the Department.
10		Subject to payments of amounts into the Build Illinois
11		Fund, the McCormick Place Expansion Project Fund, the Illinois
12		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
13		Compliance and Administration Fund as provided in this Section,
14		beginning on July 1, 2018 the Department shall pay each month
15		into the Downstate Public Transportation Fund the moneys
16		required to be so paid under Section 2-3 of the Downstate
17		Public Transportation Act.
18		Subject to successful execution and delivery of a public
19		private agreement between the public agency and private entity
20		and completion of the civic build, beginning on July 1, 2023,
21		of the remainder of the moneys received by the Department under
22		the Use Tax Act, the Service Use Tax Act, the Service
23		Occupation Tax Act, and this Act, the Department shall deposit
24		the following specified deposits in the aggregate from
25		collections under the Use Tax Act, the Service Use Tax Act, the
26		Service Occupation Tax Act, and the Retailers' Occupation Tax

SB1814 Enrolled - 905 - LRB101 09785 HLH 54886 b
1		Act, as required under Section 8.25g of the State Finance Act
2		for distribution consistent with the Public-Private
3		Partnership for Civic and Transit Infrastructure Project Act.
4		The moneys received by the Department pursuant to this Act and
5		required to be deposited into the Civic and Transit
6		Infrastructure Fund are subject to the pledge, claim and charge
7		set forth in Section 55 of the Public-Private Partnership for
8		Civic and Transit Infrastructure Project Act. As used in this
9		paragraph, "civic build", "private entity", "private public
10		agreement", and "public agency" have meanings provided in
11		Section 25-10 of the Public-Private Partnership for Civic and
12		Transit Infrastructure Project Act.
13		Fiscal Year.............................Total Deposit
14		2024.....................................$200,000,000
15		2025.....................................$206,000,000
16		2026.....................................$212,200,000
17		2027.....................................$218,500,000
18		2028.....................................$225,100,000
19		2029.....................................$288,700,000
20		2030.....................................$298,900,000
21		2031.....................................$309,300,000
22		2032.....................................$320,100,000
23		2033.....................................$331,200,000
24		2034.....................................$341,200,000
25		2035.....................................$351,400,000
26		2036.....................................$361,900,000

SB1814 Enrolled - 906 - LRB101 09785 HLH 54886 b
1		2037.....................................$372,800,000
2		2038.....................................$384,000,000
3		2039.....................................$395,500,000
4		2040.....................................$407,400,000
5		2041.....................................$419,600,000
6		2042.....................................$432,200,000
7		2043.....................................$445,100,000
8		Of the remainder of the moneys received by the Department
9		pursuant to this Act, 75% thereof shall be paid into the State
10		Treasury and 25% shall be reserved in a special account and
11		used only for the transfer to the Common School Fund as part of
12		the monthly transfer from the General Revenue Fund in
13		accordance with Section 8a of the State Finance Act.
14		As soon as possible after the first day of each month, upon
15		certification of the Department of Revenue, the Comptroller
16		shall order transferred and the Treasurer shall transfer from
17		the General Revenue Fund to the Motor Fuel Tax Fund an amount
18		equal to 1.7% of 80% of the net revenue realized under this Act
19		for the second preceding month. Beginning April 1, 2000, this
20		transfer is no longer required and shall not be made.
21		Net revenue realized for a month shall be the revenue
22		collected by the State pursuant to this Act, less the amount
23		paid out during that month as refunds to taxpayers for
24		overpayment of liability.
25		For greater simplicity of administration, manufacturers,
26		importers and wholesalers whose products are sold at retail in

SB1814 Enrolled - 907 - LRB101 09785 HLH 54886 b
1		Illinois by numerous retailers, and who wish to do so, may
2		assume the responsibility for accounting and paying to the
3		Department all tax accruing under this Act with respect to such
4		sales, if the retailers who are affected do not make written
5		objection to the Department to this arrangement.
6		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
7		99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
8		7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
9		Section 25-110. The Service Use Tax Act is amended by
10		changing Section 9 as follows:
11		(35 ILCS 110/9) (from Ch. 120, par. 439.39)
12		Sec. 9. Each serviceman required or authorized to collect
13		the tax herein imposed shall pay to the Department the amount
14		of such tax (except as otherwise provided) at the time when he
15		is required to file his return for the period during which such
16		tax was collected, less a discount of 2.1% prior to January 1,
17		1990 and 1.75% on and after January 1, 1990, or $5 per calendar
18		year, whichever is greater, which is allowed to reimburse the
19		serviceman for expenses incurred in collecting the tax, keeping
20		records, preparing and filing returns, remitting the tax and
21		supplying data to the Department on request. The discount
22		allowed under this Section is allowed only for returns that are
23		filed in the manner required by this Act. The Department may
24		disallow the discount for servicemen whose certificate of

SB1814 Enrolled - 908 - LRB101 09785 HLH 54886 b
1		registration is revoked at the time the return is filed, but
2		only if the Department's decision to revoke the certificate of
3		registration has become final. A serviceman need not remit that
4		part of any tax collected by him to the extent that he is
5		required to pay and does pay the tax imposed by the Service
6		Occupation Tax Act with respect to his sale of service
7		involving the incidental transfer by him of the same property.
8		Except as provided hereinafter in this Section, on or
9		before the twentieth day of each calendar month, such
10		serviceman shall file a return for the preceding calendar month
11		in accordance with reasonable Rules and Regulations to be
12		promulgated by the Department. Such return shall be filed on a
13		form prescribed by the Department and shall contain such
14		information as the Department may reasonably require. On and
15		after January 1, 2018, with respect to servicemen whose annual
16		gross receipts average $20,000 or more, all returns required to
17		be filed pursuant to this Act shall be filed electronically.
18		Servicemen who demonstrate that they do not have access to the
19		Internet or demonstrate hardship in filing electronically may
20		petition the Department to waive the electronic filing
21		requirement.
22		The Department may require returns to be filed on a
23		quarterly basis. If so required, a return for each calendar
24		quarter shall be filed on or before the twentieth day of the
25		calendar month following the end of such calendar quarter. The
26		taxpayer shall also file a return with the Department for each

SB1814 Enrolled - 909 - LRB101 09785 HLH 54886 b
1		of the first two months of each calendar quarter, on or before
2		the twentieth day of the following calendar month, stating:
3		1. The name of the seller;
4		2. The address of the principal place of business from
5		which he engages in business as a serviceman in this State;
6		3. The total amount of taxable receipts received by him
7		during the preceding calendar month, including receipts
8		from charge and time sales, but less all deductions allowed
9		by law;
10		4. The amount of credit provided in Section 2d of this
11		Act;
12		5. The amount of tax due;
13		5-5. The signature of the taxpayer; and
14		6. Such other reasonable information as the Department
15		may require.
16		If a taxpayer fails to sign a return within 30 days after
17		the proper notice and demand for signature by the Department,
18		the return shall be considered valid and any amount shown to be
19		due on the return shall be deemed assessed.
20		Beginning October 1, 1993, a taxpayer who has an average
21		monthly tax liability of $150,000 or more shall make all
22		payments required by rules of the Department by electronic
23		funds transfer. Beginning October 1, 1994, a taxpayer who has
24		an average monthly tax liability of $100,000 or more shall make
25		all payments required by rules of the Department by electronic
26		funds transfer. Beginning October 1, 1995, a taxpayer who has

SB1814 Enrolled - 910 - LRB101 09785 HLH 54886 b
1		an average monthly tax liability of $50,000 or more shall make
2		all payments required by rules of the Department by electronic
3		funds transfer. Beginning October 1, 2000, a taxpayer who has
4		an annual tax liability of $200,000 or more shall make all
5		payments required by rules of the Department by electronic
6		funds transfer. The term "annual tax liability" shall be the
7		sum of the taxpayer's liabilities under this Act, and under all
8		other State and local occupation and use tax laws administered
9		by the Department, for the immediately preceding calendar year.
10		The term "average monthly tax liability" means the sum of the
11		taxpayer's liabilities under this Act, and under all other
12		State and local occupation and use tax laws administered by the
13		Department, for the immediately preceding calendar year
14		divided by 12. Beginning on October 1, 2002, a taxpayer who has
15		a tax liability in the amount set forth in subsection (b) of
16		Section 2505-210 of the Department of Revenue Law shall make
17		all payments required by rules of the Department by electronic
18		funds transfer.
19		Before August 1 of each year beginning in 1993, the
20		Department shall notify all taxpayers required to make payments
21		by electronic funds transfer. All taxpayers required to make
22		payments by electronic funds transfer shall make those payments
23		for a minimum of one year beginning on October 1.
24		Any taxpayer not required to make payments by electronic
25		funds transfer may make payments by electronic funds transfer
26		with the permission of the Department.

SB1814 Enrolled - 911 - LRB101 09785 HLH 54886 b
1		All taxpayers required to make payment by electronic funds
2		transfer and any taxpayers authorized to voluntarily make
3		payments by electronic funds transfer shall make those payments
4		in the manner authorized by the Department.
5		The Department shall adopt such rules as are necessary to
6		effectuate a program of electronic funds transfer and the
7		requirements of this Section.
8		If the serviceman is otherwise required to file a monthly
9		return and if the serviceman's average monthly tax liability to
10		the Department does not exceed $200, the Department may
11		authorize his returns to be filed on a quarter annual basis,
12		with the return for January, February and March of a given year
13		being due by April 20 of such year; with the return for April,
14		May and June of a given year being due by July 20 of such year;
15		with the return for July, August and September of a given year
16		being due by October 20 of such year, and with the return for
17		October, November and December of a given year being due by
18		January 20 of the following year.
19		If the serviceman is otherwise required to file a monthly
20		or quarterly return and if the serviceman's average monthly tax
21		liability to the Department does not exceed $50, the Department
22		may authorize his returns to be filed on an annual basis, with
23		the return for a given year being due by January 20 of the
24		following year.
25		Such quarter annual and annual returns, as to form and
26		substance, shall be subject to the same requirements as monthly

SB1814 Enrolled - 912 - LRB101 09785 HLH 54886 b
1		returns.
2		Notwithstanding any other provision in this Act concerning
3		the time within which a serviceman may file his return, in the
4		case of any serviceman who ceases to engage in a kind of
5		business which makes him responsible for filing returns under
6		this Act, such serviceman shall file a final return under this
7		Act with the Department not more than 1 month after
8		discontinuing such business.
9		Where a serviceman collects the tax with respect to the
10		selling price of property which he sells and the purchaser
11		thereafter returns such property and the serviceman refunds the
12		selling price thereof to the purchaser, such serviceman shall
13		also refund, to the purchaser, the tax so collected from the
14		purchaser. When filing his return for the period in which he
15		refunds such tax to the purchaser, the serviceman may deduct
16		the amount of the tax so refunded by him to the purchaser from
17		any other Service Use Tax, Service Occupation Tax, retailers'
18		occupation tax or use tax which such serviceman may be required
19		to pay or remit to the Department, as shown by such return,
20		provided that the amount of the tax to be deducted shall
21		previously have been remitted to the Department by such
22		serviceman. If the serviceman shall not previously have
23		remitted the amount of such tax to the Department, he shall be
24		entitled to no deduction hereunder upon refunding such tax to
25		the purchaser.
26		Any serviceman filing a return hereunder shall also include

SB1814 Enrolled - 913 - LRB101 09785 HLH 54886 b
1		the total tax upon the selling price of tangible personal
2		property purchased for use by him as an incident to a sale of
3		service, and such serviceman shall remit the amount of such tax
4		to the Department when filing such return.
5		If experience indicates such action to be practicable, the
6		Department may prescribe and furnish a combination or joint
7		return which will enable servicemen, who are required to file
8		returns hereunder and also under the Service Occupation Tax
9		Act, to furnish all the return information required by both
10		Acts on the one form.
11		Where the serviceman has more than one business registered
12		with the Department under separate registration hereunder,
13		such serviceman shall not file each return that is due as a
14		single return covering all such registered businesses, but
15		shall file separate returns for each such registered business.
16		Beginning January 1, 1990, each month the Department shall
17		pay into the State and Local Tax Reform Fund, a special fund in
18		the State Treasury, the net revenue realized for the preceding
19		month from the 1% tax imposed under this Act.
20		Beginning January 1, 1990, each month the Department shall
21		pay into the State and Local Sales Tax Reform Fund 20% of the
22		net revenue realized for the preceding month from the 6.25%
23		general rate on transfers of tangible personal property, other
24		than tangible personal property which is purchased outside
25		Illinois at retail from a retailer and which is titled or
26		registered by an agency of this State's government.

SB1814 Enrolled - 914 - LRB101 09785 HLH 54886 b
1		Beginning August 1, 2000, each month the Department shall
2		pay into the State and Local Sales Tax Reform Fund 100% of the
3		net revenue realized for the preceding month from the 1.25%
4		rate on the selling price of motor fuel and gasohol.
5		Beginning October 1, 2009, each month the Department shall
6		pay into the Capital Projects Fund an amount that is equal to
7		an amount estimated by the Department to represent 80% of the
8		net revenue realized for the preceding month from the sale of
9		candy, grooming and hygiene products, and soft drinks that had
10		been taxed at a rate of 1% prior to September 1, 2009 but that
11		are now taxed at 6.25%.
12		Beginning July 1, 2013, each month the Department shall pay
13		into the Underground Storage Tank Fund from the proceeds
14		collected under this Act, the Use Tax Act, the Service
15		Occupation Tax Act, and the Retailers' Occupation Tax Act an
16		amount equal to the average monthly deficit in the Underground
17		Storage Tank Fund during the prior year, as certified annually
18		by the Illinois Environmental Protection Agency, but the total
19		payment into the Underground Storage Tank Fund under this Act,
20		the Use Tax Act, the Service Occupation Tax Act, and the
21		Retailers' Occupation Tax Act shall not exceed $18,000,000 in
22		any State fiscal year. As used in this paragraph, the "average
23		monthly deficit" shall be equal to the difference between the
24		average monthly claims for payment by the fund and the average
25		monthly revenues deposited into the fund, excluding payments
26		made pursuant to this paragraph.

SB1814 Enrolled - 915 - LRB101 09785 HLH 54886 b
1		Beginning July 1, 2015, of the remainder of the moneys
2		received by the Department under the Use Tax Act, this Act, the
3		Service Occupation Tax Act, and the Retailers' Occupation Tax
4		Act, each month the Department shall deposit $500,000 into the
5		State Crime Laboratory Fund.
6		Of the remainder of the moneys received by the Department
7		pursuant to this Act, (a) 1.75% thereof shall be paid into the
8		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
9		and after July 1, 1989, 3.8% thereof shall be paid into the
10		Build Illinois Fund; provided, however, that if in any fiscal
11		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
12		may be, of the moneys received by the Department and required
13		to be paid into the Build Illinois Fund pursuant to Section 3
14		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
15		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
16		Service Occupation Tax Act, such Acts being hereinafter called
17		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
18		may be, of moneys being hereinafter called the "Tax Act
19		Amount", and (2) the amount transferred to the Build Illinois
20		Fund from the State and Local Sales Tax Reform Fund shall be
21		less than the Annual Specified Amount (as defined in Section 3
22		of the Retailers' Occupation Tax Act), an amount equal to the
23		difference shall be immediately paid into the Build Illinois
24		Fund from other moneys received by the Department pursuant to
25		the Tax Acts; and further provided, that if on the last
26		business day of any month the sum of (1) the Tax Act Amount

SB1814 Enrolled - 916 - LRB101 09785 HLH 54886 b
1		required to be deposited into the Build Illinois Bond Account
2		in the Build Illinois Fund during such month and (2) the amount
3		transferred during such month to the Build Illinois Fund from
4		the State and Local Sales Tax Reform Fund shall have been less
5		than 1/12 of the Annual Specified Amount, an amount equal to
6		the difference shall be immediately paid into the Build
7		Illinois Fund from other moneys received by the Department
8		pursuant to the Tax Acts; and, further provided, that in no
9		event shall the payments required under the preceding proviso
10		result in aggregate payments into the Build Illinois Fund
11		pursuant to this clause (b) for any fiscal year in excess of
12		the greater of (i) the Tax Act Amount or (ii) the Annual
13		Specified Amount for such fiscal year; and, further provided,
14		that the amounts payable into the Build Illinois Fund under
15		this clause (b) shall be payable only until such time as the
16		aggregate amount on deposit under each trust indenture securing
17		Bonds issued and outstanding pursuant to the Build Illinois
18		Bond Act is sufficient, taking into account any future
19		investment income, to fully provide, in accordance with such
20		indenture, for the defeasance of or the payment of the
21		principal of, premium, if any, and interest on the Bonds
22		secured by such indenture and on any Bonds expected to be
23		issued thereafter and all fees and costs payable with respect
24		thereto, all as certified by the Director of the Bureau of the
25		Budget (now Governor's Office of Management and Budget). If on
26		the last business day of any month in which Bonds are

SB1814 Enrolled - 917 - LRB101 09785 HLH 54886 b
1		outstanding pursuant to the Build Illinois Bond Act, the
2		aggregate of the moneys deposited in the Build Illinois Bond
3		Account in the Build Illinois Fund in such month shall be less
4		than the amount required to be transferred in such month from
5		the Build Illinois Bond Account to the Build Illinois Bond
6		Retirement and Interest Fund pursuant to Section 13 of the
7		Build Illinois Bond Act, an amount equal to such deficiency
8		shall be immediately paid from other moneys received by the
9		Department pursuant to the Tax Acts to the Build Illinois Fund;
10		provided, however, that any amounts paid to the Build Illinois
11		Fund in any fiscal year pursuant to this sentence shall be
12		deemed to constitute payments pursuant to clause (b) of the
13		preceding sentence and shall reduce the amount otherwise
14		payable for such fiscal year pursuant to clause (b) of the
15		preceding sentence. The moneys received by the Department
16		pursuant to this Act and required to be deposited into the
17		Build Illinois Fund are subject to the pledge, claim and charge
18		set forth in Section 12 of the Build Illinois Bond Act.
19		Subject to payment of amounts into the Build Illinois Fund
20		as provided in the preceding paragraph or in any amendment
21		thereto hereafter enacted, the following specified monthly
22		installment of the amount requested in the certificate of the
23		Chairman of the Metropolitan Pier and Exposition Authority
24		provided under Section 8.25f of the State Finance Act, but not
25		in excess of the sums designated as "Total Deposit", shall be
26		deposited in the aggregate from collections under Section 9 of

SB1814 Enrolled - 918 - LRB101 09785 HLH 54886 b
1		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2		9 of the Service Occupation Tax Act, and Section 3 of the
3		Retailers' Occupation Tax Act into the McCormick Place
4		Expansion Project Fund in the specified fiscal years.
5 Fiscal Year Total Deposit 6 1993 $0 7 1994 53,000,000 8 1995 58,000,000 9 1996 61,000,000 10 1997 64,000,000 11 1998 68,000,000 12 1999 71,000,000 13 2000 75,000,000 14 2001 80,000,000 15 2002 93,000,000 16 2003 99,000,000 17 2004 103,000,000 18 2005 108,000,000 19 2006 113,000,000 20 2007 119,000,000 21 2008 126,000,000 22 2009 132,000,000 23 2010 139,000,000 24 2011 146,000,000 25 2012 153,000,000

SB1814 Enrolled - 919 - LRB101 09785 HLH 54886 b

1 2013 161,000,000 2 2014 170,000,000 3 2015 179,000,000 4 2016 189,000,000 5 2017 199,000,000 6 2018 210,000,000 7 2019 221,000,000 8 2020 233,000,000 9 2021 246,000,000 10 2022 260,000,000 11 2023 275,000,000 12 2024 275,000,000 13 2025 275,000,000 14 2026 279,000,000 15 2027 292,000,000 16 2028 307,000,000 17 2029 322,000,000 18 2030 338,000,000 19 2031 350,000,000 20 2032 350,000,000 21 and 22 each fiscal year 23 thereafter that bonds 24 are outstanding under 25 Section 13.2 of the 26 Metropolitan Pier and

SB1814 Enrolled - 920 - LRB101 09785 HLH 54886 b
1 Exposition Authority Act, 2 but not after fiscal year 2060.
3		Beginning July 20, 1993 and in each month of each fiscal
4		year thereafter, one-eighth of the amount requested in the
5		certificate of the Chairman of the Metropolitan Pier and
6		Exposition Authority for that fiscal year, less the amount
7		deposited into the McCormick Place Expansion Project Fund by
8		the State Treasurer in the respective month under subsection
9		(g) of Section 13 of the Metropolitan Pier and Exposition
10		Authority Act, plus cumulative deficiencies in the deposits
11		required under this Section for previous months and years,
12		shall be deposited into the McCormick Place Expansion Project
13		Fund, until the full amount requested for the fiscal year, but
14		not in excess of the amount specified above as "Total Deposit",
15		has been deposited.
16		Subject to payment of amounts into the Build Illinois Fund
17		and the McCormick Place Expansion Project Fund pursuant to the
18		preceding paragraphs or in any amendments thereto hereafter
19		enacted, beginning July 1, 1993 and ending on September 30,
20		2013, the Department shall each month pay into the Illinois Tax
21		Increment Fund 0.27% of 80% of the net revenue realized for the
22		preceding month from the 6.25% general rate on the selling
23		price of tangible personal property.
24		Subject to payment of amounts into the Build Illinois Fund
25		and the McCormick Place Expansion Project Fund pursuant to the
26		preceding paragraphs or in any amendments thereto hereafter

SB1814 Enrolled - 921 - LRB101 09785 HLH 54886 b
1		enacted, beginning with the receipt of the first report of
2		taxes paid by an eligible business and continuing for a 25-year
3		period, the Department shall each month pay into the Energy
4		Infrastructure Fund 80% of the net revenue realized from the
5		6.25% general rate on the selling price of Illinois-mined coal
6		that was sold to an eligible business. For purposes of this
7		paragraph, the term "eligible business" means a new electric
8		generating facility certified pursuant to Section 605-332 of
9		the Department of Commerce and Economic Opportunity Law of the
10		Civil Administrative Code of Illinois.
11		Subject to payment of amounts into the Build Illinois Fund,
12		the McCormick Place Expansion Project Fund, the Illinois Tax
13		Increment Fund, and the Energy Infrastructure Fund pursuant to
14		the preceding paragraphs or in any amendments to this Section
15		hereafter enacted, beginning on the first day of the first
16		calendar month to occur on or after August 26, 2014 (the
17		effective date of Public Act 98-1098), each month, from the
18		collections made under Section 9 of the Use Tax Act, Section 9
19		of the Service Use Tax Act, Section 9 of the Service Occupation
20		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
21		the Department shall pay into the Tax Compliance and
22		Administration Fund, to be used, subject to appropriation, to
23		fund additional auditors and compliance personnel at the
24		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
25		the cash receipts collected during the preceding fiscal year by
26		the Audit Bureau of the Department under the Use Tax Act, the

SB1814 Enrolled - 922 - LRB101 09785 HLH 54886 b
1		Service Use Tax Act, the Service Occupation Tax Act, the
2		Retailers' Occupation Tax Act, and associated local occupation
3		and use taxes administered by the Department.
4		Subject to payments of amounts into the Build Illinois
5		Fund, the McCormick Place Expansion Project Fund, the Illinois
6		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
7		Compliance and Administration Fund as provided in this Section,
8		beginning on July 1, 2018 the Department shall pay each month
9		into the Downstate Public Transportation Fund the moneys
10		required to be so paid under Section 2-3 of the Downstate
11		Public Transportation Act.
12		Subject to successful execution and delivery of a public
13		private agreement between the public agency and private entity
14		and completion of the civic build, beginning on July 1, 2023,
15		of the remainder of the moneys received by the Department under
16		the Use Tax Act, the Service Use Tax Act, the Service
17		Occupation Tax Act, and this Act, the Department shall deposit
18		the following specified deposits in the aggregate from
19		collections under the Use Tax Act, the Service Use Tax Act, the
20		Service Occupation Tax Act, and the Retailers' Occupation Tax
21		Act, as required under Section 8.25g of the State Finance Act
22		for distribution consistent with the Public-Private
23		Partnership for Civic and Transit Infrastructure Project Act.
24		The moneys received by the Department pursuant to this Act and
25		required to be deposited into the Civic and Transit
26		Infrastructure Fund are subject to the pledge, claim and charge

SB1814 Enrolled - 923 - LRB101 09785 HLH 54886 b
1		set forth in Section 55 of the Public-Private Partnership for
2		Civic and Transit Infrastructure Project Act. As used in this
3		paragraph, "civic build", "private entity", "private public
4		agreement", and "public agency" have meanings provided in
5		Section 25-10 of the Public-Private Partnership for Civic and
6		Transit Infrastructure Project Act.
7		Fiscal Year.............................Total Deposit
8		2024.....................................$200,000,000
9		2025.....................................$206,000,000
10		2026.....................................$212,200,000
11		2027.....................................$218,500,000
12		2028.....................................$225,100,000
13		2029.....................................$288,700,000
14		2030.....................................$298,900,000
15		2031.....................................$309,300,000
16		2032.....................................$320,100,000
17		2033.....................................$331,200,000
18		2034.....................................$341,200,000
19		2035.....................................$351,400,000
20		2036.....................................$361,900,000
21		2037.....................................$372,800,000
22		2038.....................................$384,000,000
23		2039.....................................$395,500,000
24		2040.....................................$407,400,000
25		2041.....................................$419,600,000
26		2042.....................................$432,200,000

SB1814 Enrolled - 924 - LRB101 09785 HLH 54886 b
1		2043.....................................$445,100,000
2		Of the remainder of the moneys received by the Department
3		pursuant to this Act, 75% thereof shall be paid into the
4		General Revenue Fund of the State Treasury and 25% shall be
5		reserved in a special account and used only for the transfer to
6		the Common School Fund as part of the monthly transfer from the
7		General Revenue Fund in accordance with Section 8a of the State
8		Finance Act.
9		As soon as possible after the first day of each month, upon
10		certification of the Department of Revenue, the Comptroller
11		shall order transferred and the Treasurer shall transfer from
12		the General Revenue Fund to the Motor Fuel Tax Fund an amount
13		equal to 1.7% of 80% of the net revenue realized under this Act
14		for the second preceding month. Beginning April 1, 2000, this
15		transfer is no longer required and shall not be made.
16		Net revenue realized for a month shall be the revenue
17		collected by the State pursuant to this Act, less the amount
18		paid out during that month as refunds to taxpayers for
19		overpayment of liability.
20		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
21		100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
22		8-14-18; 100-1171, eff. 1-4-19.)
23		Section 25-115. The Service Occupation Tax Act is amended
24		by changing Section 9 as follows:

SB1814 Enrolled - 925 - LRB101 09785 HLH 54886 b
1		(35 ILCS 115/9) (from Ch. 120, par. 439.109)
2		Sec. 9. Each serviceman required or authorized to collect
3		the tax herein imposed shall pay to the Department the amount
4		of such tax at the time when he is required to file his return
5		for the period during which such tax was collectible, less a
6		discount of 2.1% prior to January 1, 1990, and 1.75% on and
7		after January 1, 1990, or $5 per calendar year, whichever is
8		greater, which is allowed to reimburse the serviceman for
9		expenses incurred in collecting the tax, keeping records,
10		preparing and filing returns, remitting the tax and supplying
11		data to the Department on request. The discount allowed under
12		this Section is allowed only for returns that are filed in the
13		manner required by this Act. The Department may disallow the
14		discount for servicemen whose certificate of registration is
15		revoked at the time the return is filed, but only if the
16		Department's decision to revoke the certificate of
17		registration has become final.
18		Where such tangible personal property is sold under a
19		conditional sales contract, or under any other form of sale
20		wherein the payment of the principal sum, or a part thereof, is
21		extended beyond the close of the period for which the return is
22		filed, the serviceman, in collecting the tax may collect, for
23		each tax return period, only the tax applicable to the part of
24		the selling price actually received during such tax return
25		period.
26		Except as provided hereinafter in this Section, on or

SB1814 Enrolled - 926 - LRB101 09785 HLH 54886 b
1		before the twentieth day of each calendar month, such
2		serviceman shall file a return for the preceding calendar month
3		in accordance with reasonable rules and regulations to be
4		promulgated by the Department of Revenue. Such return shall be
5		filed on a form prescribed by the Department and shall contain
6		such information as the Department may reasonably require. On
7		and after January 1, 2018, with respect to servicemen whose
8		annual gross receipts average $20,000 or more, all returns
9		required to be filed pursuant to this Act shall be filed
10		electronically. Servicemen who demonstrate that they do not
11		have access to the Internet or demonstrate hardship in filing
12		electronically may petition the Department to waive the
13		electronic filing requirement.
14		The Department may require returns to be filed on a
15		quarterly basis. If so required, a return for each calendar
16		quarter shall be filed on or before the twentieth day of the
17		calendar month following the end of such calendar quarter. The
18		taxpayer shall also file a return with the Department for each
19		of the first two months of each calendar quarter, on or before
20		the twentieth day of the following calendar month, stating:
21		1. The name of the seller;
22		2. The address of the principal place of business from
23		which he engages in business as a serviceman in this State;
24		3. The total amount of taxable receipts received by him
25		during the preceding calendar month, including receipts
26		from charge and time sales, but less all deductions allowed

SB1814 Enrolled - 927 - LRB101 09785 HLH 54886 b
1		by law;
2		4. The amount of credit provided in Section 2d of this
3		Act;
4		5. The amount of tax due;
5		5-5. The signature of the taxpayer; and
6		6. Such other reasonable information as the Department
7		may require.
8		If a taxpayer fails to sign a return within 30 days after
9		the proper notice and demand for signature by the Department,
10		the return shall be considered valid and any amount shown to be
11		due on the return shall be deemed assessed.
12		Prior to October 1, 2003, and on and after September 1,
13		2004 a serviceman may accept a Manufacturer's Purchase Credit
14		certification from a purchaser in satisfaction of Service Use
15		Tax as provided in Section 3-70 of the Service Use Tax Act if
16		the purchaser provides the appropriate documentation as
17		required by Section 3-70 of the Service Use Tax Act. A
18		Manufacturer's Purchase Credit certification, accepted prior
19		to October 1, 2003 or on or after September 1, 2004 by a
20		serviceman as provided in Section 3-70 of the Service Use Tax
21		Act, may be used by that serviceman to satisfy Service
22		Occupation Tax liability in the amount claimed in the
23		certification, not to exceed 6.25% of the receipts subject to
24		tax from a qualifying purchase. A Manufacturer's Purchase
25		Credit reported on any original or amended return filed under
26		this Act after October 20, 2003 for reporting periods prior to

SB1814 Enrolled - 928 - LRB101 09785 HLH 54886 b
1		September 1, 2004 shall be disallowed. Manufacturer's Purchase
2		Credit reported on annual returns due on or after January 1,
3		2005 will be disallowed for periods prior to September 1, 2004.
4		No Manufacturer's Purchase Credit may be used after September
5		30, 2003 through August 31, 2004 to satisfy any tax liability
6		imposed under this Act, including any audit liability.
7		If the serviceman's average monthly tax liability to the
8		Department does not exceed $200, the Department may authorize
9		his returns to be filed on a quarter annual basis, with the
10		return for January, February and March of a given year being
11		due by April 20 of such year; with the return for April, May
12		and June of a given year being due by July 20 of such year; with
13		the return for July, August and September of a given year being
14		due by October 20 of such year, and with the return for
15		October, November and December of a given year being due by
16		January 20 of the following year.
17		If the serviceman's average monthly tax liability to the
18		Department does not exceed $50, the Department may authorize
19		his returns to be filed on an annual basis, with the return for
20		a given year being due by January 20 of the following year.
21		Such quarter annual and annual returns, as to form and
22		substance, shall be subject to the same requirements as monthly
23		returns.
24		Notwithstanding any other provision in this Act concerning
25		the time within which a serviceman may file his return, in the
26		case of any serviceman who ceases to engage in a kind of

SB1814 Enrolled - 929 - LRB101 09785 HLH 54886 b
1		business which makes him responsible for filing returns under
2		this Act, such serviceman shall file a final return under this
3		Act with the Department not more than 1 month after
4		discontinuing such business.
5		Beginning October 1, 1993, a taxpayer who has an average
6		monthly tax liability of $150,000 or more shall make all
7		payments required by rules of the Department by electronic
8		funds transfer. Beginning October 1, 1994, a taxpayer who has
9		an average monthly tax liability of $100,000 or more shall make
10		all payments required by rules of the Department by electronic
11		funds transfer. Beginning October 1, 1995, a taxpayer who has
12		an average monthly tax liability of $50,000 or more shall make
13		all payments required by rules of the Department by electronic
14		funds transfer. Beginning October 1, 2000, a taxpayer who has
15		an annual tax liability of $200,000 or more shall make all
16		payments required by rules of the Department by electronic
17		funds transfer. The term "annual tax liability" shall be the
18		sum of the taxpayer's liabilities under this Act, and under all
19		other State and local occupation and use tax laws administered
20		by the Department, for the immediately preceding calendar year.
21		The term "average monthly tax liability" means the sum of the
22		taxpayer's liabilities under this Act, and under all other
23		State and local occupation and use tax laws administered by the
24		Department, for the immediately preceding calendar year
25		divided by 12. Beginning on October 1, 2002, a taxpayer who has
26		a tax liability in the amount set forth in subsection (b) of

SB1814 Enrolled - 930 - LRB101 09785 HLH 54886 b
1		Section 2505-210 of the Department of Revenue Law shall make
2		all payments required by rules of the Department by electronic
3		funds transfer.
4		Before August 1 of each year beginning in 1993, the
5		Department shall notify all taxpayers required to make payments
6		by electronic funds transfer. All taxpayers required to make
7		payments by electronic funds transfer shall make those payments
8		for a minimum of one year beginning on October 1.
9		Any taxpayer not required to make payments by electronic
10		funds transfer may make payments by electronic funds transfer
11		with the permission of the Department.
12		All taxpayers required to make payment by electronic funds
13		transfer and any taxpayers authorized to voluntarily make
14		payments by electronic funds transfer shall make those payments
15		in the manner authorized by the Department.
16		The Department shall adopt such rules as are necessary to
17		effectuate a program of electronic funds transfer and the
18		requirements of this Section.
19		Where a serviceman collects the tax with respect to the
20		selling price of tangible personal property which he sells and
21		the purchaser thereafter returns such tangible personal
22		property and the serviceman refunds the selling price thereof
23		to the purchaser, such serviceman shall also refund, to the
24		purchaser, the tax so collected from the purchaser. When filing
25		his return for the period in which he refunds such tax to the
26		purchaser, the serviceman may deduct the amount of the tax so

SB1814 Enrolled - 931 - LRB101 09785 HLH 54886 b
1		refunded by him to the purchaser from any other Service
2		Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
3		Use Tax which such serviceman may be required to pay or remit
4		to the Department, as shown by such return, provided that the
5		amount of the tax to be deducted shall previously have been
6		remitted to the Department by such serviceman. If the
7		serviceman shall not previously have remitted the amount of
8		such tax to the Department, he shall be entitled to no
9		deduction hereunder upon refunding such tax to the purchaser.
10		If experience indicates such action to be practicable, the
11		Department may prescribe and furnish a combination or joint
12		return which will enable servicemen, who are required to file
13		returns hereunder and also under the Retailers' Occupation Tax
14		Act, the Use Tax Act or the Service Use Tax Act, to furnish all
15		the return information required by all said Acts on the one
16		form.
17		Where the serviceman has more than one business registered
18		with the Department under separate registrations hereunder,
19		such serviceman shall file separate returns for each registered
20		business.
21		Beginning January 1, 1990, each month the Department shall
22		pay into the Local Government Tax Fund the revenue realized for
23		the preceding month from the 1% tax imposed under this Act.
24		Beginning January 1, 1990, each month the Department shall
25		pay into the County and Mass Transit District Fund 4% of the
26		revenue realized for the preceding month from the 6.25% general

SB1814 Enrolled - 932 - LRB101 09785 HLH 54886 b
1		rate.
2		Beginning August 1, 2000, each month the Department shall
3		pay into the County and Mass Transit District Fund 20% of the
4		net revenue realized for the preceding month from the 1.25%
5		rate on the selling price of motor fuel and gasohol.
6		Beginning January 1, 1990, each month the Department shall
7		pay into the Local Government Tax Fund 16% of the revenue
8		realized for the preceding month from the 6.25% general rate on
9		transfers of tangible personal property.
10		Beginning August 1, 2000, each month the Department shall
11		pay into the Local Government Tax Fund 80% of the net revenue
12		realized for the preceding month from the 1.25% rate on the
13		selling price of motor fuel and gasohol.
14		Beginning October 1, 2009, each month the Department shall
15		pay into the Capital Projects Fund an amount that is equal to
16		an amount estimated by the Department to represent 80% of the
17		net revenue realized for the preceding month from the sale of
18		candy, grooming and hygiene products, and soft drinks that had
19		been taxed at a rate of 1% prior to September 1, 2009 but that
20		are now taxed at 6.25%.
21		Beginning July 1, 2013, each month the Department shall pay
22		into the Underground Storage Tank Fund from the proceeds
23		collected under this Act, the Use Tax Act, the Service Use Tax
24		Act, and the Retailers' Occupation Tax Act an amount equal to
25		the average monthly deficit in the Underground Storage Tank
26		Fund during the prior year, as certified annually by the

SB1814 Enrolled - 933 - LRB101 09785 HLH 54886 b
1		Illinois Environmental Protection Agency, but the total
2		payment into the Underground Storage Tank Fund under this Act,
3		the Use Tax Act, the Service Use Tax Act, and the Retailers'
4		Occupation Tax Act shall not exceed $18,000,000 in any State
5		fiscal year. As used in this paragraph, the "average monthly
6		deficit" shall be equal to the difference between the average
7		monthly claims for payment by the fund and the average monthly
8		revenues deposited into the fund, excluding payments made
9		pursuant to this paragraph.
10		Beginning July 1, 2015, of the remainder of the moneys
11		received by the Department under the Use Tax Act, the Service
12		Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
13		each month the Department shall deposit $500,000 into the State
14		Crime Laboratory Fund.
15		Of the remainder of the moneys received by the Department
16		pursuant to this Act, (a) 1.75% thereof shall be paid into the
17		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18		and after July 1, 1989, 3.8% thereof shall be paid into the
19		Build Illinois Fund; provided, however, that if in any fiscal
20		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21		may be, of the moneys received by the Department and required
22		to be paid into the Build Illinois Fund pursuant to Section 3
23		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25		Service Occupation Tax Act, such Acts being hereinafter called
26		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

SB1814 Enrolled - 934 - LRB101 09785 HLH 54886 b
1		may be, of moneys being hereinafter called the "Tax Act
2		Amount", and (2) the amount transferred to the Build Illinois
3		Fund from the State and Local Sales Tax Reform Fund shall be
4		less than the Annual Specified Amount (as defined in Section 3
5		of the Retailers' Occupation Tax Act), an amount equal to the
6		difference shall be immediately paid into the Build Illinois
7		Fund from other moneys received by the Department pursuant to
8		the Tax Acts; and further provided, that if on the last
9		business day of any month the sum of (1) the Tax Act Amount
10		required to be deposited into the Build Illinois Account in the
11		Build Illinois Fund during such month and (2) the amount
12		transferred during such month to the Build Illinois Fund from
13		the State and Local Sales Tax Reform Fund shall have been less
14		than 1/12 of the Annual Specified Amount, an amount equal to
15		the difference shall be immediately paid into the Build
16		Illinois Fund from other moneys received by the Department
17		pursuant to the Tax Acts; and, further provided, that in no
18		event shall the payments required under the preceding proviso
19		result in aggregate payments into the Build Illinois Fund
20		pursuant to this clause (b) for any fiscal year in excess of
21		the greater of (i) the Tax Act Amount or (ii) the Annual
22		Specified Amount for such fiscal year; and, further provided,
23		that the amounts payable into the Build Illinois Fund under
24		this clause (b) shall be payable only until such time as the
25		aggregate amount on deposit under each trust indenture securing
26		Bonds issued and outstanding pursuant to the Build Illinois

SB1814 Enrolled - 935 - LRB101 09785 HLH 54886 b
1		Bond Act is sufficient, taking into account any future
2		investment income, to fully provide, in accordance with such
3		indenture, for the defeasance of or the payment of the
4		principal of, premium, if any, and interest on the Bonds
5		secured by such indenture and on any Bonds expected to be
6		issued thereafter and all fees and costs payable with respect
7		thereto, all as certified by the Director of the Bureau of the
8		Budget (now Governor's Office of Management and Budget). If on
9		the last business day of any month in which Bonds are
10		outstanding pursuant to the Build Illinois Bond Act, the
11		aggregate of the moneys deposited in the Build Illinois Bond
12		Account in the Build Illinois Fund in such month shall be less
13		than the amount required to be transferred in such month from
14		the Build Illinois Bond Account to the Build Illinois Bond
15		Retirement and Interest Fund pursuant to Section 13 of the
16		Build Illinois Bond Act, an amount equal to such deficiency
17		shall be immediately paid from other moneys received by the
18		Department pursuant to the Tax Acts to the Build Illinois Fund;
19		provided, however, that any amounts paid to the Build Illinois
20		Fund in any fiscal year pursuant to this sentence shall be
21		deemed to constitute payments pursuant to clause (b) of the
22		preceding sentence and shall reduce the amount otherwise
23		payable for such fiscal year pursuant to clause (b) of the
24		preceding sentence. The moneys received by the Department
25		pursuant to this Act and required to be deposited into the
26		Build Illinois Fund are subject to the pledge, claim and charge

SB1814 Enrolled - 936 - LRB101 09785 HLH 54886 b
1		set forth in Section 12 of the Build Illinois Bond Act.
2		Subject to payment of amounts into the Build Illinois Fund
3		as provided in the preceding paragraph or in any amendment
4		thereto hereafter enacted, the following specified monthly
5		installment of the amount requested in the certificate of the
6		Chairman of the Metropolitan Pier and Exposition Authority
7		provided under Section 8.25f of the State Finance Act, but not
8		in excess of the sums designated as "Total Deposit", shall be
9		deposited in the aggregate from collections under Section 9 of
10		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
11		9 of the Service Occupation Tax Act, and Section 3 of the
12		Retailers' Occupation Tax Act into the McCormick Place
13		Expansion Project Fund in the specified fiscal years.
14 Fiscal Year Total Deposit 15 1993 $0 16 1994 53,000,000 17 1995 58,000,000 18 1996 61,000,000 19 1997 64,000,000 20 1998 68,000,000 21 1999 71,000,000 22 2000 75,000,000 23 2001 80,000,000 24 2002 93,000,000 25 2003 99,000,000

SB1814 Enrolled - 937 - LRB101 09785 HLH 54886 b

1 2004 103,000,000 2 2005 108,000,000 3 2006 113,000,000 4 2007 119,000,000 5 2008 126,000,000 6 2009 132,000,000 7 2010 139,000,000 8 2011 146,000,000 9 2012 153,000,000 10 2013 161,000,000 11 2014 170,000,000 12 2015 179,000,000 13 2016 189,000,000 14 2017 199,000,000 15 2018 210,000,000 16 2019 221,000,000 17 2020 233,000,000 18 2021 246,000,000 19 2022 260,000,000 20 2023 275,000,000 21 2024 275,000,000 22 2025 275,000,000 23 2026 279,000,000 24 2027 292,000,000 25 2028 307,000,000 26 2029 322,000,000

SB1814 Enrolled - 938 - LRB101 09785 HLH 54886 b
1 2030 338,000,000 2 2031 350,000,000 3 2032 350,000,000 4 and 5 each fiscal year 6 thereafter that bonds 7 are outstanding under 8 Section 13.2 of the 9 Metropolitan Pier and 10 Exposition Authority Act, 11 but not after fiscal year 2060.
12		Beginning July 20, 1993 and in each month of each fiscal
13		year thereafter, one-eighth of the amount requested in the
14		certificate of the Chairman of the Metropolitan Pier and
15		Exposition Authority for that fiscal year, less the amount
16		deposited into the McCormick Place Expansion Project Fund by
17		the State Treasurer in the respective month under subsection
18		(g) of Section 13 of the Metropolitan Pier and Exposition
19		Authority Act, plus cumulative deficiencies in the deposits
20		required under this Section for previous months and years,
21		shall be deposited into the McCormick Place Expansion Project
22		Fund, until the full amount requested for the fiscal year, but
23		not in excess of the amount specified above as "Total Deposit",
24		has been deposited.
25		Subject to payment of amounts into the Build Illinois Fund
26		and the McCormick Place Expansion Project Fund pursuant to the

SB1814 Enrolled - 939 - LRB101 09785 HLH 54886 b
1		preceding paragraphs or in any amendments thereto hereafter
2		enacted, beginning July 1, 1993 and ending on September 30,
3		2013, the Department shall each month pay into the Illinois Tax
4		Increment Fund 0.27% of 80% of the net revenue realized for the
5		preceding month from the 6.25% general rate on the selling
6		price of tangible personal property.
7		Subject to payment of amounts into the Build Illinois Fund
8		and the McCormick Place Expansion Project Fund pursuant to the
9		preceding paragraphs or in any amendments thereto hereafter
10		enacted, beginning with the receipt of the first report of
11		taxes paid by an eligible business and continuing for a 25-year
12		period, the Department shall each month pay into the Energy
13		Infrastructure Fund 80% of the net revenue realized from the
14		6.25% general rate on the selling price of Illinois-mined coal
15		that was sold to an eligible business. For purposes of this
16		paragraph, the term "eligible business" means a new electric
17		generating facility certified pursuant to Section 605-332 of
18		the Department of Commerce and Economic Opportunity Law of the
19		Civil Administrative Code of Illinois.
20		Subject to payment of amounts into the Build Illinois Fund,
21		the McCormick Place Expansion Project Fund, the Illinois Tax
22		Increment Fund, and the Energy Infrastructure Fund pursuant to
23		the preceding paragraphs or in any amendments to this Section
24		hereafter enacted, beginning on the first day of the first
25		calendar month to occur on or after August 26, 2014 (the
26		effective date of Public Act 98-1098), each month, from the

SB1814 Enrolled - 940 - LRB101 09785 HLH 54886 b
1		collections made under Section 9 of the Use Tax Act, Section 9
2		of the Service Use Tax Act, Section 9 of the Service Occupation
3		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
4		the Department shall pay into the Tax Compliance and
5		Administration Fund, to be used, subject to appropriation, to
6		fund additional auditors and compliance personnel at the
7		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
8		the cash receipts collected during the preceding fiscal year by
9		the Audit Bureau of the Department under the Use Tax Act, the
10		Service Use Tax Act, the Service Occupation Tax Act, the
11		Retailers' Occupation Tax Act, and associated local occupation
12		and use taxes administered by the Department.
13		Subject to payments of amounts into the Build Illinois
14		Fund, the McCormick Place Expansion Project Fund, the Illinois
15		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
16		Compliance and Administration Fund as provided in this Section,
17		beginning on July 1, 2018 the Department shall pay each month
18		into the Downstate Public Transportation Fund the moneys
19		required to be so paid under Section 2-3 of the Downstate
20		Public Transportation Act.
21		Subject to successful execution and delivery of a public
22		private agreement between the public agency and private entity
23		and completion of the civic build, beginning on July 1, 2023,
24		of the remainder of the moneys received by the Department under
25		the Use Tax Act, the Service Use Tax Act, the Service
26		Occupation Tax Act, and this Act, the Department shall deposit

SB1814 Enrolled - 941 - LRB101 09785 HLH 54886 b
1		the following specified deposits in the aggregate from
2		collections under the Use Tax Act, the Service Use Tax Act, the
3		Service Occupation Tax Act, and the Retailers' Occupation Tax
4		Act, as required under Section 8.25g of the State Finance Act
5		for distribution consistent with the Public-Private
6		Partnership for Civic and Transit Infrastructure Project Act.
7		The moneys received by the Department pursuant to this Act and
8		required to be deposited into the Civic and Transit
9		Infrastructure Fund are subject to the pledge, claim and charge
10		set forth in Section 55 of the Public-Private Partnership for
11		Civic and Transit Infrastructure Project Act. As used in this
12		paragraph, "civic build", "private entity", "private public
13		agreement", and "public agency" have meanings provided in
14		Section 25-10 of the Public-Private Partnership for Civic and
15		Transit Infrastructure Project Act.
16		Fiscal Year.............................Total Deposit
17		2024.....................................$200,000,000
18		2025.....................................$206,000,000
19		2026.....................................$212,200,000
20		2027.....................................$218,500,000
21		2028.....................................$225,100,000
22		2029.....................................$288,700,000
23		2030.....................................$298,900,000
24		2031.....................................$309,300,000
25		2032.....................................$320,100,000
26		2033.....................................$331,200,000

SB1814 Enrolled - 942 - LRB101 09785 HLH 54886 b
1		2034.....................................$341,200,000
2		2035.....................................$351,400,000
3		2036.....................................$361,900,000
4		2037.....................................$372,800,000
5		2038.....................................$384,000,000
6		2039.....................................$395,500,000
7		2040.....................................$407,400,000
8		2041.....................................$419,600,000
9		2042.....................................$432,200,000
10		2043.....................................$445,100,000
11		Of the remainder of the moneys received by the Department
12		pursuant to this Act, 75% shall be paid into the General
13		Revenue Fund of the State Treasury and 25% shall be reserved in
14		a special account and used only for the transfer to the Common
15		School Fund as part of the monthly transfer from the General
16		Revenue Fund in accordance with Section 8a of the State Finance
17		Act.
18		The Department may, upon separate written notice to a
19		taxpayer, require the taxpayer to prepare and file with the
20		Department on a form prescribed by the Department within not
21		less than 60 days after receipt of the notice an annual
22		information return for the tax year specified in the notice.
23		Such annual return to the Department shall include a statement
24		of gross receipts as shown by the taxpayer's last Federal
25		income tax return. If the total receipts of the business as
26		reported in the Federal income tax return do not agree with the

SB1814 Enrolled - 943 - LRB101 09785 HLH 54886 b
1		gross receipts reported to the Department of Revenue for the
2		same period, the taxpayer shall attach to his annual return a
3		schedule showing a reconciliation of the 2 amounts and the
4		reasons for the difference. The taxpayer's annual return to the
5		Department shall also disclose the cost of goods sold by the
6		taxpayer during the year covered by such return, opening and
7		closing inventories of such goods for such year, cost of goods
8		used from stock or taken from stock and given away by the
9		taxpayer during such year, pay roll information of the
10		taxpayer's business during such year and any additional
11		reasonable information which the Department deems would be
12		helpful in determining the accuracy of the monthly, quarterly
13		or annual returns filed by such taxpayer as hereinbefore
14		provided for in this Section.
15		If the annual information return required by this Section
16		is not filed when and as required, the taxpayer shall be liable
17		as follows:
18		(i) Until January 1, 1994, the taxpayer shall be liable
19		for a penalty equal to 1/6 of 1% of the tax due from such
20		taxpayer under this Act during the period to be covered by
21		the annual return for each month or fraction of a month
22		until such return is filed as required, the penalty to be
23		assessed and collected in the same manner as any other
24		penalty provided for in this Act.
25		(ii) On and after January 1, 1994, the taxpayer shall
26		be liable for a penalty as described in Section 3-4 of the

SB1814 Enrolled - 944 - LRB101 09785 HLH 54886 b
1		Uniform Penalty and Interest Act.
2		The chief executive officer, proprietor, owner or highest
3		ranking manager shall sign the annual return to certify the
4		accuracy of the information contained therein. Any person who
5		willfully signs the annual return containing false or
6		inaccurate information shall be guilty of perjury and punished
7		accordingly. The annual return form prescribed by the
8		Department shall include a warning that the person signing the
9		return may be liable for perjury.
10		The foregoing portion of this Section concerning the filing
11		of an annual information return shall not apply to a serviceman
12		who is not required to file an income tax return with the
13		United States Government.
14		As soon as possible after the first day of each month, upon
15		certification of the Department of Revenue, the Comptroller
16		shall order transferred and the Treasurer shall transfer from
17		the General Revenue Fund to the Motor Fuel Tax Fund an amount
18		equal to 1.7% of 80% of the net revenue realized under this Act
19		for the second preceding month. Beginning April 1, 2000, this
20		transfer is no longer required and shall not be made.
21		Net revenue realized for a month shall be the revenue
22		collected by the State pursuant to this Act, less the amount
23		paid out during that month as refunds to taxpayers for
24		overpayment of liability.
25		For greater simplicity of administration, it shall be
26		permissible for manufacturers, importers and wholesalers whose

SB1814 Enrolled - 945 - LRB101 09785 HLH 54886 b
1		products are sold by numerous servicemen in Illinois, and who
2		wish to do so, to assume the responsibility for accounting and
3		paying to the Department all tax accruing under this Act with
4		respect to such sales, if the servicemen who are affected do
5		not make written objection to the Department to this
6		arrangement.
7		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
8		100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
9		8-14-18; 100-1171, eff. 1-4-19.)
10		Section 25-120. The Retailers' Occupation Tax is amended by
11		changing Section 3 as follows:
12		(35 ILCS 120/3) (from Ch. 120, par. 442)
13		Sec. 3. Except as provided in this Section, on or before
14		the twentieth day of each calendar month, every person engaged
15		in the business of selling tangible personal property at retail
16		in this State during the preceding calendar month shall file a
17		return with the Department, stating:
18		1. The name of the seller;
19		2. His residence address and the address of his
20		principal place of business and the address of the
21		principal place of business (if that is a different
22		address) from which he engages in the business of selling
23		tangible personal property at retail in this State;
24		3. Total amount of receipts received by him during the

SB1814 Enrolled - 946 - LRB101 09785 HLH 54886 b
1		preceding calendar month or quarter, as the case may be,
2		from sales of tangible personal property, and from services
3		furnished, by him during such preceding calendar month or
4		quarter;
5		4. Total amount received by him during the preceding
6		calendar month or quarter on charge and time sales of
7		tangible personal property, and from services furnished,
8		by him prior to the month or quarter for which the return
9		is filed;
10		5. Deductions allowed by law;
11		6. Gross receipts which were received by him during the
12		preceding calendar month or quarter and upon the basis of
13		which the tax is imposed;
14		7. The amount of credit provided in Section 2d of this
15		Act;
16		8. The amount of tax due;
17		9. The signature of the taxpayer; and
18		10. Such other reasonable information as the
19		Department may require.
20		On and after January 1, 2018, except for returns for motor
21		vehicles, watercraft, aircraft, and trailers that are required
22		to be registered with an agency of this State, with respect to
23		retailers whose annual gross receipts average $20,000 or more,
24		all returns required to be filed pursuant to this Act shall be
25		filed electronically. Retailers who demonstrate that they do
26		not have access to the Internet or demonstrate hardship in

SB1814 Enrolled - 947 - LRB101 09785 HLH 54886 b
1		filing electronically may petition the Department to waive the
2		electronic filing requirement.
3		If a taxpayer fails to sign a return within 30 days after
4		the proper notice and demand for signature by the Department,
5		the return shall be considered valid and any amount shown to be
6		due on the return shall be deemed assessed.
7		Each return shall be accompanied by the statement of
8		prepaid tax issued pursuant to Section 2e for which credit is
9		claimed.
10		Prior to October 1, 2003, and on and after September 1,
11		2004 a retailer may accept a Manufacturer's Purchase Credit
12		certification from a purchaser in satisfaction of Use Tax as
13		provided in Section 3-85 of the Use Tax Act if the purchaser
14		provides the appropriate documentation as required by Section
15		3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
16		certification, accepted by a retailer prior to October 1, 2003
17		and on and after September 1, 2004 as provided in Section 3-85
18		of the Use Tax Act, may be used by that retailer to satisfy
19		Retailers' Occupation Tax liability in the amount claimed in
20		the certification, not to exceed 6.25% of the receipts subject
21		to tax from a qualifying purchase. A Manufacturer's Purchase
22		Credit reported on any original or amended return filed under
23		this Act after October 20, 2003 for reporting periods prior to
24		September 1, 2004 shall be disallowed. Manufacturer's
25		Purchaser Credit reported on annual returns due on or after
26		January 1, 2005 will be disallowed for periods prior to

SB1814 Enrolled - 948 - LRB101 09785 HLH 54886 b
1		September 1, 2004. No Manufacturer's Purchase Credit may be
2		used after September 30, 2003 through August 31, 2004 to
3		satisfy any tax liability imposed under this Act, including any
4		audit liability.
5		The Department may require returns to be filed on a
6		quarterly basis. If so required, a return for each calendar
7		quarter shall be filed on or before the twentieth day of the
8		calendar month following the end of such calendar quarter. The
9		taxpayer shall also file a return with the Department for each
10		of the first two months of each calendar quarter, on or before
11		the twentieth day of the following calendar month, stating:
12		1. The name of the seller;
13		2. The address of the principal place of business from
14		which he engages in the business of selling tangible
15		personal property at retail in this State;
16		3. The total amount of taxable receipts received by him
17		during the preceding calendar month from sales of tangible
18		personal property by him during such preceding calendar
19		month, including receipts from charge and time sales, but
20		less all deductions allowed by law;
21		4. The amount of credit provided in Section 2d of this
22		Act;
23		5. The amount of tax due; and
24		6. Such other reasonable information as the Department
25		may require.
26		Beginning on October 1, 2003, any person who is not a

SB1814 Enrolled - 949 - LRB101 09785 HLH 54886 b
1		licensed distributor, importing distributor, or manufacturer,
2		as defined in the Liquor Control Act of 1934, but is engaged in
3		the business of selling, at retail, alcoholic liquor shall file
4		a statement with the Department of Revenue, in a format and at
5		a time prescribed by the Department, showing the total amount
6		paid for alcoholic liquor purchased during the preceding month
7		and such other information as is reasonably required by the
8		Department. The Department may adopt rules to require that this
9		statement be filed in an electronic or telephonic format. Such
10		rules may provide for exceptions from the filing requirements
11		of this paragraph. For the purposes of this paragraph, the term
12		"alcoholic liquor" shall have the meaning prescribed in the
13		Liquor Control Act of 1934.
14		Beginning on October 1, 2003, every distributor, importing
15		distributor, and manufacturer of alcoholic liquor as defined in
16		the Liquor Control Act of 1934, shall file a statement with the
17		Department of Revenue, no later than the 10th day of the month
18		for the preceding month during which transactions occurred, by
19		electronic means, showing the total amount of gross receipts
20		from the sale of alcoholic liquor sold or distributed during
21		the preceding month to purchasers; identifying the purchaser to
22		whom it was sold or distributed; the purchaser's tax
23		registration number; and such other information reasonably
24		required by the Department. A distributor, importing
25		distributor, or manufacturer of alcoholic liquor must
26		personally deliver, mail, or provide by electronic means to

SB1814 Enrolled - 950 - LRB101 09785 HLH 54886 b
1		each retailer listed on the monthly statement a report
2		containing a cumulative total of that distributor's, importing
3		distributor's, or manufacturer's total sales of alcoholic
4		liquor to that retailer no later than the 10th day of the month
5		for the preceding month during which the transaction occurred.
6		The distributor, importing distributor, or manufacturer shall
7		notify the retailer as to the method by which the distributor,
8		importing distributor, or manufacturer will provide the sales
9		information. If the retailer is unable to receive the sales
10		information by electronic means, the distributor, importing
11		distributor, or manufacturer shall furnish the sales
12		information by personal delivery or by mail. For purposes of
13		this paragraph, the term "electronic means" includes, but is
14		not limited to, the use of a secure Internet website, e-mail,
15		or facsimile.
16		If a total amount of less than $1 is payable, refundable or
17		creditable, such amount shall be disregarded if it is less than
18		50 cents and shall be increased to $1 if it is 50 cents or more.
19		Beginning October 1, 1993, a taxpayer who has an average
20		monthly tax liability of $150,000 or more shall make all
21		payments required by rules of the Department by electronic
22		funds transfer. Beginning October 1, 1994, a taxpayer who has
23		an average monthly tax liability of $100,000 or more shall make
24		all payments required by rules of the Department by electronic
25		funds transfer. Beginning October 1, 1995, a taxpayer who has
26		an average monthly tax liability of $50,000 or more shall make

SB1814 Enrolled - 951 - LRB101 09785 HLH 54886 b
1		all payments required by rules of the Department by electronic
2		funds transfer. Beginning October 1, 2000, a taxpayer who has
3		an annual tax liability of $200,000 or more shall make all
4		payments required by rules of the Department by electronic
5		funds transfer. The term "annual tax liability" shall be the
6		sum of the taxpayer's liabilities under this Act, and under all
7		other State and local occupation and use tax laws administered
8		by the Department, for the immediately preceding calendar year.
9		The term "average monthly tax liability" shall be the sum of
10		the taxpayer's liabilities under this Act, and under all other
11		State and local occupation and use tax laws administered by the
12		Department, for the immediately preceding calendar year
13		divided by 12. Beginning on October 1, 2002, a taxpayer who has
14		a tax liability in the amount set forth in subsection (b) of
15		Section 2505-210 of the Department of Revenue Law shall make
16		all payments required by rules of the Department by electronic
17		funds transfer.
18		Before August 1 of each year beginning in 1993, the
19		Department shall notify all taxpayers required to make payments
20		by electronic funds transfer. All taxpayers required to make
21		payments by electronic funds transfer shall make those payments
22		for a minimum of one year beginning on October 1.
23		Any taxpayer not required to make payments by electronic
24		funds transfer may make payments by electronic funds transfer
25		with the permission of the Department.
26		All taxpayers required to make payment by electronic funds

SB1814 Enrolled - 952 - LRB101 09785 HLH 54886 b
1		transfer and any taxpayers authorized to voluntarily make
2		payments by electronic funds transfer shall make those payments
3		in the manner authorized by the Department.
4		The Department shall adopt such rules as are necessary to
5		effectuate a program of electronic funds transfer and the
6		requirements of this Section.
7		Any amount which is required to be shown or reported on any
8		return or other document under this Act shall, if such amount
9		is not a whole-dollar amount, be increased to the nearest
10		whole-dollar amount in any case where the fractional part of a
11		dollar is 50 cents or more, and decreased to the nearest
12		whole-dollar amount where the fractional part of a dollar is
13		less than 50 cents.
14		If the retailer is otherwise required to file a monthly
15		return and if the retailer's average monthly tax liability to
16		the Department does not exceed $200, the Department may
17		authorize his returns to be filed on a quarter annual basis,
18		with the return for January, February and March of a given year
19		being due by April 20 of such year; with the return for April,
20		May and June of a given year being due by July 20 of such year;
21		with the return for July, August and September of a given year
22		being due by October 20 of such year, and with the return for
23		October, November and December of a given year being due by
24		January 20 of the following year.
25		If the retailer is otherwise required to file a monthly or
26		quarterly return and if the retailer's average monthly tax

SB1814 Enrolled - 953 - LRB101 09785 HLH 54886 b
1		liability with the Department does not exceed $50, the
2		Department may authorize his returns to be filed on an annual
3		basis, with the return for a given year being due by January 20
4		of the following year.
5		Such quarter annual and annual returns, as to form and
6		substance, shall be subject to the same requirements as monthly
7		returns.
8		Notwithstanding any other provision in this Act concerning
9		the time within which a retailer may file his return, in the
10		case of any retailer who ceases to engage in a kind of business
11		which makes him responsible for filing returns under this Act,
12		such retailer shall file a final return under this Act with the
13		Department not more than one month after discontinuing such
14		business.
15		Where the same person has more than one business registered
16		with the Department under separate registrations under this
17		Act, such person may not file each return that is due as a
18		single return covering all such registered businesses, but
19		shall file separate returns for each such registered business.
20		In addition, with respect to motor vehicles, watercraft,
21		aircraft, and trailers that are required to be registered with
22		an agency of this State, except as otherwise provided in this
23		Section, every retailer selling this kind of tangible personal
24		property shall file, with the Department, upon a form to be
25		prescribed and supplied by the Department, a separate return
26		for each such item of tangible personal property which the

SB1814 Enrolled - 954 - LRB101 09785 HLH 54886 b
1		retailer sells, except that if, in the same transaction, (i) a
2		retailer of aircraft, watercraft, motor vehicles or trailers
3		transfers more than one aircraft, watercraft, motor vehicle or
4		trailer to another aircraft, watercraft, motor vehicle
5		retailer or trailer retailer for the purpose of resale or (ii)
6		a retailer of aircraft, watercraft, motor vehicles, or trailers
7		transfers more than one aircraft, watercraft, motor vehicle, or
8		trailer to a purchaser for use as a qualifying rolling stock as
9		provided in Section 2-5 of this Act, then that seller may
10		report the transfer of all aircraft, watercraft, motor vehicles
11		or trailers involved in that transaction to the Department on
12		the same uniform invoice-transaction reporting return form.
13		For purposes of this Section, "watercraft" means a Class 2,
14		Class 3, or Class 4 watercraft as defined in Section 3-2 of the
15		Boat Registration and Safety Act, a personal watercraft, or any
16		boat equipped with an inboard motor.
17		In addition, with respect to motor vehicles, watercraft,
18		aircraft, and trailers that are required to be registered with
19		an agency of this State, every person who is engaged in the
20		business of leasing or renting such items and who, in
21		connection with such business, sells any such item to a
22		retailer for the purpose of resale is, notwithstanding any
23		other provision of this Section to the contrary, authorized to
24		meet the return-filing requirement of this Act by reporting the
25		transfer of all the aircraft, watercraft, motor vehicles, or
26		trailers transferred for resale during a month to the

SB1814 Enrolled - 955 - LRB101 09785 HLH 54886 b
1		Department on the same uniform invoice-transaction reporting
2		return form on or before the 20th of the month following the
3		month in which the transfer takes place. Notwithstanding any
4		other provision of this Act to the contrary, all returns filed
5		under this paragraph must be filed by electronic means in the
6		manner and form as required by the Department.
7		Any retailer who sells only motor vehicles, watercraft,
8		aircraft, or trailers that are required to be registered with
9		an agency of this State, so that all retailers' occupation tax
10		liability is required to be reported, and is reported, on such
11		transaction reporting returns and who is not otherwise required
12		to file monthly or quarterly returns, need not file monthly or
13		quarterly returns. However, those retailers shall be required
14		to file returns on an annual basis.
15		The transaction reporting return, in the case of motor
16		vehicles or trailers that are required to be registered with an
17		agency of this State, shall be the same document as the Uniform
18		Invoice referred to in Section 5-402 of the Illinois Vehicle
19		Code and must show the name and address of the seller; the name
20		and address of the purchaser; the amount of the selling price
21		including the amount allowed by the retailer for traded-in
22		property, if any; the amount allowed by the retailer for the
23		traded-in tangible personal property, if any, to the extent to
24		which Section 1 of this Act allows an exemption for the value
25		of traded-in property; the balance payable after deducting such
26		trade-in allowance from the total selling price; the amount of

SB1814 Enrolled - 956 - LRB101 09785 HLH 54886 b
1		tax due from the retailer with respect to such transaction; the
2		amount of tax collected from the purchaser by the retailer on
3		such transaction (or satisfactory evidence that such tax is not
4		due in that particular instance, if that is claimed to be the
5		fact); the place and date of the sale; a sufficient
6		identification of the property sold; such other information as
7		is required in Section 5-402 of the Illinois Vehicle Code, and
8		such other information as the Department may reasonably
9		require.
10		The transaction reporting return in the case of watercraft
11		or aircraft must show the name and address of the seller; the
12		name and address of the purchaser; the amount of the selling
13		price including the amount allowed by the retailer for
14		traded-in property, if any; the amount allowed by the retailer
15		for the traded-in tangible personal property, if any, to the
16		extent to which Section 1 of this Act allows an exemption for
17		the value of traded-in property; the balance payable after
18		deducting such trade-in allowance from the total selling price;
19		the amount of tax due from the retailer with respect to such
20		transaction; the amount of tax collected from the purchaser by
21		the retailer on such transaction (or satisfactory evidence that
22		such tax is not due in that particular instance, if that is
23		claimed to be the fact); the place and date of the sale, a
24		sufficient identification of the property sold, and such other
25		information as the Department may reasonably require.
26		Such transaction reporting return shall be filed not later

SB1814 Enrolled - 957 - LRB101 09785 HLH 54886 b
1		than 20 days after the day of delivery of the item that is
2		being sold, but may be filed by the retailer at any time sooner
3		than that if he chooses to do so. The transaction reporting
4		return and tax remittance or proof of exemption from the
5		Illinois use tax may be transmitted to the Department by way of
6		the State agency with which, or State officer with whom the
7		tangible personal property must be titled or registered (if
8		titling or registration is required) if the Department and such
9		agency or State officer determine that this procedure will
10		expedite the processing of applications for title or
11		registration.
12		With each such transaction reporting return, the retailer
13		shall remit the proper amount of tax due (or shall submit
14		satisfactory evidence that the sale is not taxable if that is
15		the case), to the Department or its agents, whereupon the
16		Department shall issue, in the purchaser's name, a use tax
17		receipt (or a certificate of exemption if the Department is
18		satisfied that the particular sale is tax exempt) which such
19		purchaser may submit to the agency with which, or State officer
20		with whom, he must title or register the tangible personal
21		property that is involved (if titling or registration is
22		required) in support of such purchaser's application for an
23		Illinois certificate or other evidence of title or registration
24		to such tangible personal property.
25		No retailer's failure or refusal to remit tax under this
26		Act precludes a user, who has paid the proper tax to the

SB1814 Enrolled - 958 - LRB101 09785 HLH 54886 b
1		retailer, from obtaining his certificate of title or other
2		evidence of title or registration (if titling or registration
3		is required) upon satisfying the Department that such user has
4		paid the proper tax (if tax is due) to the retailer. The
5		Department shall adopt appropriate rules to carry out the
6		mandate of this paragraph.
7		If the user who would otherwise pay tax to the retailer
8		wants the transaction reporting return filed and the payment of
9		the tax or proof of exemption made to the Department before the
10		retailer is willing to take these actions and such user has not
11		paid the tax to the retailer, such user may certify to the fact
12		of such delay by the retailer and may (upon the Department
13		being satisfied of the truth of such certification) transmit
14		the information required by the transaction reporting return
15		and the remittance for tax or proof of exemption directly to
16		the Department and obtain his tax receipt or exemption
17		determination, in which event the transaction reporting return
18		and tax remittance (if a tax payment was required) shall be
19		credited by the Department to the proper retailer's account
20		with the Department, but without the 2.1% or 1.75% discount
21		provided for in this Section being allowed. When the user pays
22		the tax directly to the Department, he shall pay the tax in the
23		same amount and in the same form in which it would be remitted
24		if the tax had been remitted to the Department by the retailer.
25		Refunds made by the seller during the preceding return
26		period to purchasers, on account of tangible personal property

SB1814 Enrolled - 959 - LRB101 09785 HLH 54886 b
1		returned to the seller, shall be allowed as a deduction under
2		subdivision 5 of his monthly or quarterly return, as the case
3		may be, in case the seller had theretofore included the
4		receipts from the sale of such tangible personal property in a
5		return filed by him and had paid the tax imposed by this Act
6		with respect to such receipts.
7		Where the seller is a corporation, the return filed on
8		behalf of such corporation shall be signed by the president,
9		vice-president, secretary or treasurer or by the properly
10		accredited agent of such corporation.
11		Where the seller is a limited liability company, the return
12		filed on behalf of the limited liability company shall be
13		signed by a manager, member, or properly accredited agent of
14		the limited liability company.
15		Except as provided in this Section, the retailer filing the
16		return under this Section shall, at the time of filing such
17		return, pay to the Department the amount of tax imposed by this
18		Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
19		on and after January 1, 1990, or $5 per calendar year,
20		whichever is greater, which is allowed to reimburse the
21		retailer for the expenses incurred in keeping records,
22		preparing and filing returns, remitting the tax and supplying
23		data to the Department on request. Any prepayment made pursuant
24		to Section 2d of this Act shall be included in the amount on
25		which such 2.1% or 1.75% discount is computed. In the case of
26		retailers who report and pay the tax on a transaction by

SB1814 Enrolled - 960 - LRB101 09785 HLH 54886 b
1		transaction basis, as provided in this Section, such discount
2		shall be taken with each such tax remittance instead of when
3		such retailer files his periodic return. The discount allowed
4		under this Section is allowed only for returns that are filed
5		in the manner required by this Act. The Department may disallow
6		the discount for retailers whose certificate of registration is
7		revoked at the time the return is filed, but only if the
8		Department's decision to revoke the certificate of
9		registration has become final.
10		Before October 1, 2000, if the taxpayer's average monthly
11		tax liability to the Department under this Act, the Use Tax
12		Act, the Service Occupation Tax Act, and the Service Use Tax
13		Act, excluding any liability for prepaid sales tax to be
14		remitted in accordance with Section 2d of this Act, was $10,000
15		or more during the preceding 4 complete calendar quarters, he
16		shall file a return with the Department each month by the 20th
17		day of the month next following the month during which such tax
18		liability is incurred and shall make payments to the Department
19		on or before the 7th, 15th, 22nd and last day of the month
20		during which such liability is incurred. On and after October
21		1, 2000, if the taxpayer's average monthly tax liability to the
22		Department under this Act, the Use Tax Act, the Service
23		Occupation Tax Act, and the Service Use Tax Act, excluding any
24		liability for prepaid sales tax to be remitted in accordance
25		with Section 2d of this Act, was $20,000 or more during the
26		preceding 4 complete calendar quarters, he shall file a return

SB1814 Enrolled - 961 - LRB101 09785 HLH 54886 b
1		with the Department each month by the 20th day of the month
2		next following the month during which such tax liability is
3		incurred and shall make payment to the Department on or before
4		the 7th, 15th, 22nd and last day of the month during which such
5		liability is incurred. If the month during which such tax
6		liability is incurred began prior to January 1, 1985, each
7		payment shall be in an amount equal to 1/4 of the taxpayer's
8		actual liability for the month or an amount set by the
9		Department not to exceed 1/4 of the average monthly liability
10		of the taxpayer to the Department for the preceding 4 complete
11		calendar quarters (excluding the month of highest liability and
12		the month of lowest liability in such 4 quarter period). If the
13		month during which such tax liability is incurred begins on or
14		after January 1, 1985 and prior to January 1, 1987, each
15		payment shall be in an amount equal to 22.5% of the taxpayer's
16		actual liability for the month or 27.5% of the taxpayer's
17		liability for the same calendar month of the preceding year. If
18		the month during which such tax liability is incurred begins on
19		or after January 1, 1987 and prior to January 1, 1988, each
20		payment shall be in an amount equal to 22.5% of the taxpayer's
21		actual liability for the month or 26.25% of the taxpayer's
22		liability for the same calendar month of the preceding year. If
23		the month during which such tax liability is incurred begins on
24		or after January 1, 1988, and prior to January 1, 1989, or
25		begins on or after January 1, 1996, each payment shall be in an
26		amount equal to 22.5% of the taxpayer's actual liability for

SB1814 Enrolled - 962 - LRB101 09785 HLH 54886 b
1		the month or 25% of the taxpayer's liability for the same
2		calendar month of the preceding year. If the month during which
3		such tax liability is incurred begins on or after January 1,
4		1989, and prior to January 1, 1996, each payment shall be in an
5		amount equal to 22.5% of the taxpayer's actual liability for
6		the month or 25% of the taxpayer's liability for the same
7		calendar month of the preceding year or 100% of the taxpayer's
8		actual liability for the quarter monthly reporting period. The
9		amount of such quarter monthly payments shall be credited
10		against the final tax liability of the taxpayer's return for
11		that month. Before October 1, 2000, once applicable, the
12		requirement of the making of quarter monthly payments to the
13		Department by taxpayers having an average monthly tax liability
14		of $10,000 or more as determined in the manner provided above
15		shall continue until such taxpayer's average monthly liability
16		to the Department during the preceding 4 complete calendar
17		quarters (excluding the month of highest liability and the
18		month of lowest liability) is less than $9,000, or until such
19		taxpayer's average monthly liability to the Department as
20		computed for each calendar quarter of the 4 preceding complete
21		calendar quarter period is less than $10,000. However, if a
22		taxpayer can show the Department that a substantial change in
23		the taxpayer's business has occurred which causes the taxpayer
24		to anticipate that his average monthly tax liability for the
25		reasonably foreseeable future will fall below the $10,000
26		threshold stated above, then such taxpayer may petition the

SB1814 Enrolled - 963 - LRB101 09785 HLH 54886 b
1		Department for a change in such taxpayer's reporting status. On
2		and after October 1, 2000, once applicable, the requirement of
3		the making of quarter monthly payments to the Department by
4		taxpayers having an average monthly tax liability of $20,000 or
5		more as determined in the manner provided above shall continue
6		until such taxpayer's average monthly liability to the
7		Department during the preceding 4 complete calendar quarters
8		(excluding the month of highest liability and the month of
9		lowest liability) is less than $19,000 or until such taxpayer's
10		average monthly liability to the Department as computed for
11		each calendar quarter of the 4 preceding complete calendar
12		quarter period is less than $20,000. However, if a taxpayer can
13		show the Department that a substantial change in the taxpayer's
14		business has occurred which causes the taxpayer to anticipate
15		that his average monthly tax liability for the reasonably
16		foreseeable future will fall below the $20,000 threshold stated
17		above, then such taxpayer may petition the Department for a
18		change in such taxpayer's reporting status. The Department
19		shall change such taxpayer's reporting status unless it finds
20		that such change is seasonal in nature and not likely to be
21		long term. If any such quarter monthly payment is not paid at
22		the time or in the amount required by this Section, then the
23		taxpayer shall be liable for penalties and interest on the
24		difference between the minimum amount due as a payment and the
25		amount of such quarter monthly payment actually and timely
26		paid, except insofar as the taxpayer has previously made

SB1814 Enrolled - 964 - LRB101 09785 HLH 54886 b
1		payments for that month to the Department in excess of the
2		minimum payments previously due as provided in this Section.
3		The Department shall make reasonable rules and regulations to
4		govern the quarter monthly payment amount and quarter monthly
5		payment dates for taxpayers who file on other than a calendar
6		monthly basis.
7		The provisions of this paragraph apply before October 1,
8		2001. Without regard to whether a taxpayer is required to make
9		quarter monthly payments as specified above, any taxpayer who
10		is required by Section 2d of this Act to collect and remit
11		prepaid taxes and has collected prepaid taxes which average in
12		excess of $25,000 per month during the preceding 2 complete
13		calendar quarters, shall file a return with the Department as
14		required by Section 2f and shall make payments to the
15		Department on or before the 7th, 15th, 22nd and last day of the
16		month during which such liability is incurred. If the month
17		during which such tax liability is incurred began prior to
18		September 1, 1985 (the effective date of Public Act 84-221),
19		each payment shall be in an amount not less than 22.5% of the
20		taxpayer's actual liability under Section 2d. If the month
21		during which such tax liability is incurred begins on or after
22		January 1, 1986, each payment shall be in an amount equal to
23		22.5% of the taxpayer's actual liability for the month or 27.5%
24		of the taxpayer's liability for the same calendar month of the
25		preceding calendar year. If the month during which such tax
26		liability is incurred begins on or after January 1, 1987, each

SB1814 Enrolled - 965 - LRB101 09785 HLH 54886 b
1		payment shall be in an amount equal to 22.5% of the taxpayer's
2		actual liability for the month or 26.25% of the taxpayer's
3		liability for the same calendar month of the preceding year.
4		The amount of such quarter monthly payments shall be credited
5		against the final tax liability of the taxpayer's return for
6		that month filed under this Section or Section 2f, as the case
7		may be. Once applicable, the requirement of the making of
8		quarter monthly payments to the Department pursuant to this
9		paragraph shall continue until such taxpayer's average monthly
10		prepaid tax collections during the preceding 2 complete
11		calendar quarters is $25,000 or less. If any such quarter
12		monthly payment is not paid at the time or in the amount
13		required, the taxpayer shall be liable for penalties and
14		interest on such difference, except insofar as the taxpayer has
15		previously made payments for that month in excess of the
16		minimum payments previously due.
17		The provisions of this paragraph apply on and after October
18		1, 2001. Without regard to whether a taxpayer is required to
19		make quarter monthly payments as specified above, any taxpayer
20		who is required by Section 2d of this Act to collect and remit
21		prepaid taxes and has collected prepaid taxes that average in
22		excess of $20,000 per month during the preceding 4 complete
23		calendar quarters shall file a return with the Department as
24		required by Section 2f and shall make payments to the
25		Department on or before the 7th, 15th, 22nd and last day of the
26		month during which the liability is incurred. Each payment

SB1814 Enrolled - 966 - LRB101 09785 HLH 54886 b
1		shall be in an amount equal to 22.5% of the taxpayer's actual
2		liability for the month or 25% of the taxpayer's liability for
3		the same calendar month of the preceding year. The amount of
4		the quarter monthly payments shall be credited against the
5		final tax liability of the taxpayer's return for that month
6		filed under this Section or Section 2f, as the case may be.
7		Once applicable, the requirement of the making of quarter
8		monthly payments to the Department pursuant to this paragraph
9		shall continue until the taxpayer's average monthly prepaid tax
10		collections during the preceding 4 complete calendar quarters
11		(excluding the month of highest liability and the month of
12		lowest liability) is less than $19,000 or until such taxpayer's
13		average monthly liability to the Department as computed for
14		each calendar quarter of the 4 preceding complete calendar
15		quarters is less than $20,000. If any such quarter monthly
16		payment is not paid at the time or in the amount required, the
17		taxpayer shall be liable for penalties and interest on such
18		difference, except insofar as the taxpayer has previously made
19		payments for that month in excess of the minimum payments
20		previously due.
21		If any payment provided for in this Section exceeds the
22		taxpayer's liabilities under this Act, the Use Tax Act, the
23		Service Occupation Tax Act and the Service Use Tax Act, as
24		shown on an original monthly return, the Department shall, if
25		requested by the taxpayer, issue to the taxpayer a credit
26		memorandum no later than 30 days after the date of payment. The

SB1814 Enrolled - 967 - LRB101 09785 HLH 54886 b
1		credit evidenced by such credit memorandum may be assigned by
2		the taxpayer to a similar taxpayer under this Act, the Use Tax
3		Act, the Service Occupation Tax Act or the Service Use Tax Act,
4		in accordance with reasonable rules and regulations to be
5		prescribed by the Department. If no such request is made, the
6		taxpayer may credit such excess payment against tax liability
7		subsequently to be remitted to the Department under this Act,
8		the Use Tax Act, the Service Occupation Tax Act or the Service
9		Use Tax Act, in accordance with reasonable rules and
10		regulations prescribed by the Department. If the Department
11		subsequently determined that all or any part of the credit
12		taken was not actually due to the taxpayer, the taxpayer's 2.1%
13		and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
14		of the difference between the credit taken and that actually
15		due, and that taxpayer shall be liable for penalties and
16		interest on such difference.
17		If a retailer of motor fuel is entitled to a credit under
18		Section 2d of this Act which exceeds the taxpayer's liability
19		to the Department under this Act for the month which the
20		taxpayer is filing a return, the Department shall issue the
21		taxpayer a credit memorandum for the excess.
22		Beginning January 1, 1990, each month the Department shall
23		pay into the Local Government Tax Fund, a special fund in the
24		State treasury which is hereby created, the net revenue
25		realized for the preceding month from the 1% tax imposed under
26		this Act.

SB1814 Enrolled - 968 - LRB101 09785 HLH 54886 b
1		Beginning January 1, 1990, each month the Department shall
2		pay into the County and Mass Transit District Fund, a special
3		fund in the State treasury which is hereby created, 4% of the
4		net revenue realized for the preceding month from the 6.25%
5		general rate.
6		Beginning August 1, 2000, each month the Department shall
7		pay into the County and Mass Transit District Fund 20% of the
8		net revenue realized for the preceding month from the 1.25%
9		rate on the selling price of motor fuel and gasohol. Beginning
10		September 1, 2010, each month the Department shall pay into the
11		County and Mass Transit District Fund 20% of the net revenue
12		realized for the preceding month from the 1.25% rate on the
13		selling price of sales tax holiday items.
14		Beginning January 1, 1990, each month the Department shall
15		pay into the Local Government Tax Fund 16% of the net revenue
16		realized for the preceding month from the 6.25% general rate on
17		the selling price of tangible personal property.
18		Beginning August 1, 2000, each month the Department shall
19		pay into the Local Government Tax Fund 80% of the net revenue
20		realized for the preceding month from the 1.25% rate on the
21		selling price of motor fuel and gasohol. Beginning September 1,
22		2010, each month the Department shall pay into the Local
23		Government Tax Fund 80% of the net revenue realized for the
24		preceding month from the 1.25% rate on the selling price of
25		sales tax holiday items.
26		Beginning October 1, 2009, each month the Department shall

SB1814 Enrolled - 969 - LRB101 09785 HLH 54886 b
1		pay into the Capital Projects Fund an amount that is equal to
2		an amount estimated by the Department to represent 80% of the
3		net revenue realized for the preceding month from the sale of
4		candy, grooming and hygiene products, and soft drinks that had
5		been taxed at a rate of 1% prior to September 1, 2009 but that
6		are now taxed at 6.25%.
7		Beginning July 1, 2011, each month the Department shall pay
8		into the Clean Air Act Permit Fund 80% of the net revenue
9		realized for the preceding month from the 6.25% general rate on
10		the selling price of sorbents used in Illinois in the process
11		of sorbent injection as used to comply with the Environmental
12		Protection Act or the federal Clean Air Act, but the total
13		payment into the Clean Air Act Permit Fund under this Act and
14		the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
15		Beginning July 1, 2013, each month the Department shall pay
16		into the Underground Storage Tank Fund from the proceeds
17		collected under this Act, the Use Tax Act, the Service Use Tax
18		Act, and the Service Occupation Tax Act an amount equal to the
19		average monthly deficit in the Underground Storage Tank Fund
20		during the prior year, as certified annually by the Illinois
21		Environmental Protection Agency, but the total payment into the
22		Underground Storage Tank Fund under this Act, the Use Tax Act,
23		the Service Use Tax Act, and the Service Occupation Tax Act
24		shall not exceed $18,000,000 in any State fiscal year. As used
25		in this paragraph, the "average monthly deficit" shall be equal
26		to the difference between the average monthly claims for

SB1814 Enrolled - 970 - LRB101 09785 HLH 54886 b
1		payment by the fund and the average monthly revenues deposited
2		into the fund, excluding payments made pursuant to this
3		paragraph.
4		Beginning July 1, 2015, of the remainder of the moneys
5		received by the Department under the Use Tax Act, the Service
6		Use Tax Act, the Service Occupation Tax Act, and this Act, each
7		month the Department shall deposit $500,000 into the State
8		Crime Laboratory Fund.
9		Of the remainder of the moneys received by the Department
10		pursuant to this Act, (a) 1.75% thereof shall be paid into the
11		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
12		and after July 1, 1989, 3.8% thereof shall be paid into the
13		Build Illinois Fund; provided, however, that if in any fiscal
14		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
15		may be, of the moneys received by the Department and required
16		to be paid into the Build Illinois Fund pursuant to this Act,
17		Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
18		Act, and Section 9 of the Service Occupation Tax Act, such Acts
19		being hereinafter called the "Tax Acts" and such aggregate of
20		2.2% or 3.8%, as the case may be, of moneys being hereinafter
21		called the "Tax Act Amount", and (2) the amount transferred to
22		the Build Illinois Fund from the State and Local Sales Tax
23		Reform Fund shall be less than the Annual Specified Amount (as
24		hereinafter defined), an amount equal to the difference shall
25		be immediately paid into the Build Illinois Fund from other
26		moneys received by the Department pursuant to the Tax Acts; the

SB1814 Enrolled - 971 - LRB101 09785 HLH 54886 b
1		"Annual Specified Amount" means the amounts specified below for
2		fiscal years 1986 through 1993:
3 Fiscal Year Annual Specified Amount 4 1986 $54,800,000 5 1987 $76,650,000 6 1988 $80,480,000 7 1989 $88,510,000 8 1990 $115,330,000 9 1991 $145,470,000 10 1992 $182,730,000 11 1993 $206,520,000;
12		and means the Certified Annual Debt Service Requirement (as
13		defined in Section 13 of the Build Illinois Bond Act) or the
14		Tax Act Amount, whichever is greater, for fiscal year 1994 and
15		each fiscal year thereafter; and further provided, that if on
16		the last business day of any month the sum of (1) the Tax Act
17		Amount required to be deposited into the Build Illinois Bond
18		Account in the Build Illinois Fund during such month and (2)
19		the amount transferred to the Build Illinois Fund from the
20		State and Local Sales Tax Reform Fund shall have been less than
21		1/12 of the Annual Specified Amount, an amount equal to the
22		difference shall be immediately paid into the Build Illinois
23		Fund from other moneys received by the Department pursuant to
24		the Tax Acts; and, further provided, that in no event shall the
25		payments required under the preceding proviso result in
26		aggregate payments into the Build Illinois Fund pursuant to

SB1814 Enrolled - 972 - LRB101 09785 HLH 54886 b
1		this clause (b) for any fiscal year in excess of the greater of
2		(i) the Tax Act Amount or (ii) the Annual Specified Amount for
3		such fiscal year. The amounts payable into the Build Illinois
4		Fund under clause (b) of the first sentence in this paragraph
5		shall be payable only until such time as the aggregate amount
6		on deposit under each trust indenture securing Bonds issued and
7		outstanding pursuant to the Build Illinois Bond Act is
8		sufficient, taking into account any future investment income,
9		to fully provide, in accordance with such indenture, for the
10		defeasance of or the payment of the principal of, premium, if
11		any, and interest on the Bonds secured by such indenture and on
12		any Bonds expected to be issued thereafter and all fees and
13		costs payable with respect thereto, all as certified by the
14		Director of the Bureau of the Budget (now Governor's Office of
15		Management and Budget). If on the last business day of any
16		month in which Bonds are outstanding pursuant to the Build
17		Illinois Bond Act, the aggregate of moneys deposited in the
18		Build Illinois Bond Account in the Build Illinois Fund in such
19		month shall be less than the amount required to be transferred
20		in such month from the Build Illinois Bond Account to the Build
21		Illinois Bond Retirement and Interest Fund pursuant to Section
22		13 of the Build Illinois Bond Act, an amount equal to such
23		deficiency shall be immediately paid from other moneys received
24		by the Department pursuant to the Tax Acts to the Build
25		Illinois Fund; provided, however, that any amounts paid to the
26		Build Illinois Fund in any fiscal year pursuant to this

SB1814 Enrolled - 973 - LRB101 09785 HLH 54886 b
1		sentence shall be deemed to constitute payments pursuant to
2		clause (b) of the first sentence of this paragraph and shall
3		reduce the amount otherwise payable for such fiscal year
4		pursuant to that clause (b). The moneys received by the
5		Department pursuant to this Act and required to be deposited
6		into the Build Illinois Fund are subject to the pledge, claim
7		and charge set forth in Section 12 of the Build Illinois Bond
8		Act.
9		Subject to payment of amounts into the Build Illinois Fund
10		as provided in the preceding paragraph or in any amendment
11		thereto hereafter enacted, the following specified monthly
12		installment of the amount requested in the certificate of the
13		Chairman of the Metropolitan Pier and Exposition Authority
14		provided under Section 8.25f of the State Finance Act, but not
15		in excess of sums designated as "Total Deposit", shall be
16		deposited in the aggregate from collections under Section 9 of
17		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
18		9 of the Service Occupation Tax Act, and Section 3 of the
19		Retailers' Occupation Tax Act into the McCormick Place
20		Expansion Project Fund in the specified fiscal years.
21 Fiscal Year Total Deposit 22 1993 $0 23 1994 53,000,000 24 1995 58,000,000 25 1996 61,000,000

SB1814 Enrolled - 974 - LRB101 09785 HLH 54886 b

1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 246,000,000 26 2022 260,000,000

SB1814 Enrolled - 975 - LRB101 09785 HLH 54886 b
1 2023 275,000,000 2 2024 275,000,000 3 2025 275,000,000 4 2026 279,000,000 5 2027 292,000,000 6 2028 307,000,000 7 2029 322,000,000 8 2030 338,000,000 9 2031 350,000,000 10 2032 350,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
19		Beginning July 20, 1993 and in each month of each fiscal
20		year thereafter, one-eighth of the amount requested in the
21		certificate of the Chairman of the Metropolitan Pier and
22		Exposition Authority for that fiscal year, less the amount
23		deposited into the McCormick Place Expansion Project Fund by
24		the State Treasurer in the respective month under subsection
25		(g) of Section 13 of the Metropolitan Pier and Exposition
26		Authority Act, plus cumulative deficiencies in the deposits

SB1814 Enrolled - 976 - LRB101 09785 HLH 54886 b
1		required under this Section for previous months and years,
2		shall be deposited into the McCormick Place Expansion Project
3		Fund, until the full amount requested for the fiscal year, but
4		not in excess of the amount specified above as "Total Deposit",
5		has been deposited.
6		Subject to payment of amounts into the Build Illinois Fund
7		and the McCormick Place Expansion Project Fund pursuant to the
8		preceding paragraphs or in any amendments thereto hereafter
9		enacted, beginning July 1, 1993 and ending on September 30,
10		2013, the Department shall each month pay into the Illinois Tax
11		Increment Fund 0.27% of 80% of the net revenue realized for the
12		preceding month from the 6.25% general rate on the selling
13		price of tangible personal property.
14		Subject to payment of amounts into the Build Illinois Fund
15		and the McCormick Place Expansion Project Fund pursuant to the
16		preceding paragraphs or in any amendments thereto hereafter
17		enacted, beginning with the receipt of the first report of
18		taxes paid by an eligible business and continuing for a 25-year
19		period, the Department shall each month pay into the Energy
20		Infrastructure Fund 80% of the net revenue realized from the
21		6.25% general rate on the selling price of Illinois-mined coal
22		that was sold to an eligible business. For purposes of this
23		paragraph, the term "eligible business" means a new electric
24		generating facility certified pursuant to Section 605-332 of
25		the Department of Commerce and Economic Opportunity Law of the
26		Civil Administrative Code of Illinois.

SB1814 Enrolled - 977 - LRB101 09785 HLH 54886 b
1		Subject to payment of amounts into the Build Illinois Fund,
2		the McCormick Place Expansion Project Fund, the Illinois Tax
3		Increment Fund, and the Energy Infrastructure Fund pursuant to
4		the preceding paragraphs or in any amendments to this Section
5		hereafter enacted, beginning on the first day of the first
6		calendar month to occur on or after August 26, 2014 (the
7		effective date of Public Act 98-1098), each month, from the
8		collections made under Section 9 of the Use Tax Act, Section 9
9		of the Service Use Tax Act, Section 9 of the Service Occupation
10		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
11		the Department shall pay into the Tax Compliance and
12		Administration Fund, to be used, subject to appropriation, to
13		fund additional auditors and compliance personnel at the
14		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15		the cash receipts collected during the preceding fiscal year by
16		the Audit Bureau of the Department under the Use Tax Act, the
17		Service Use Tax Act, the Service Occupation Tax Act, the
18		Retailers' Occupation Tax Act, and associated local occupation
19		and use taxes administered by the Department.
20		Subject to payments of amounts into the Build Illinois
21		Fund, the McCormick Place Expansion Project Fund, the Illinois
22		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
23		Compliance and Administration Fund as provided in this Section,
24		beginning on July 1, 2018 the Department shall pay each month
25		into the Downstate Public Transportation Fund the moneys
26		required to be so paid under Section 2-3 of the Downstate

SB1814 Enrolled - 978 - LRB101 09785 HLH 54886 b
1		Public Transportation Act.
2		Subject to successful execution and delivery of a public
3		private agreement between the public agency and private entity
4		and completion of the civic build, beginning on July 1, 2023,
5		of the remainder of the moneys received by the Department under
6		the Use Tax Act, the Service Use Tax Act, the Service
7		Occupation Tax Act, and this Act, the Department shall deposit
8		the following specified deposits in the aggregate from
9		collections under the Use Tax Act, the Service Use Tax Act, the
10		Service Occupation Tax Act, and the Retailers' Occupation Tax
11		Act, as required under Section 8.25g of the State Finance Act
12		for distribution consistent with the Public-Private
13		Partnership for Civic and Transit Infrastructure Project Act.
14		The moneys received by the Department pursuant to this Act and
15		required to be deposited into the Civic and Transit
16		Infrastructure Fund are subject to the pledge, claim and charge
17		set forth in Section 55 of the Public-Private Partnership for
18		Civic and Transit Infrastructure Project Act. As used in this
19		paragraph, "civic build", "private entity", "private public
20		agreement", and "public agency" have meanings provided in
21		Section 25-10 of the Public-Private Partnership for Civic and
22		Transit Infrastructure Project Act.
23		Fiscal Year.............................Total Deposit
24		2024.....................................$200,000,000
25		2025.....................................$206,000,000
26		2026.....................................$212,200,000

SB1814 Enrolled - 979 - LRB101 09785 HLH 54886 b
1		2027.....................................$218,500,000
2		2028.....................................$225,100,000
3		2029.....................................$288,700,000
4		2030.....................................$298,900,000
5		2031.....................................$309,300,000
6		2032.....................................$320,100,000
7		2033.....................................$331,200,000
8		2034.....................................$341,200,000
9		2035.....................................$351,400,000
10		2036.....................................$361,900,000
11		2037.....................................$372,800,000
12		2038.....................................$384,000,000
13		2039.....................................$395,500,000
14		2040.....................................$407,400,000
15		2041.....................................$419,600,000
16		2042.....................................$432,200,000
17		2043.....................................$445,100,000
18		Of the remainder of the moneys received by the Department
19		pursuant to this Act, 75% thereof shall be paid into the State
20		Treasury and 25% shall be reserved in a special account and
21		used only for the transfer to the Common School Fund as part of
22		the monthly transfer from the General Revenue Fund in
23		accordance with Section 8a of the State Finance Act.
24		The Department may, upon separate written notice to a
25		taxpayer, require the taxpayer to prepare and file with the
26		Department on a form prescribed by the Department within not

SB1814 Enrolled - 980 - LRB101 09785 HLH 54886 b
1		less than 60 days after receipt of the notice an annual
2		information return for the tax year specified in the notice.
3		Such annual return to the Department shall include a statement
4		of gross receipts as shown by the retailer's last Federal
5		income tax return. If the total receipts of the business as
6		reported in the Federal income tax return do not agree with the
7		gross receipts reported to the Department of Revenue for the
8		same period, the retailer shall attach to his annual return a
9		schedule showing a reconciliation of the 2 amounts and the
10		reasons for the difference. The retailer's annual return to the
11		Department shall also disclose the cost of goods sold by the
12		retailer during the year covered by such return, opening and
13		closing inventories of such goods for such year, costs of goods
14		used from stock or taken from stock and given away by the
15		retailer during such year, payroll information of the
16		retailer's business during such year and any additional
17		reasonable information which the Department deems would be
18		helpful in determining the accuracy of the monthly, quarterly
19		or annual returns filed by such retailer as provided for in
20		this Section.
21		If the annual information return required by this Section
22		is not filed when and as required, the taxpayer shall be liable
23		as follows:
24		(i) Until January 1, 1994, the taxpayer shall be liable
25		for a penalty equal to 1/6 of 1% of the tax due from such
26		taxpayer under this Act during the period to be covered by

SB1814 Enrolled - 981 - LRB101 09785 HLH 54886 b
1		the annual return for each month or fraction of a month
2		until such return is filed as required, the penalty to be
3		assessed and collected in the same manner as any other
4		penalty provided for in this Act.
5		(ii) On and after January 1, 1994, the taxpayer shall
6		be liable for a penalty as described in Section 3-4 of the
7		Uniform Penalty and Interest Act.
8		The chief executive officer, proprietor, owner or highest
9		ranking manager shall sign the annual return to certify the
10		accuracy of the information contained therein. Any person who
11		willfully signs the annual return containing false or
12		inaccurate information shall be guilty of perjury and punished
13		accordingly. The annual return form prescribed by the
14		Department shall include a warning that the person signing the
15		return may be liable for perjury.
16		The provisions of this Section concerning the filing of an
17		annual information return do not apply to a retailer who is not
18		required to file an income tax return with the United States
19		Government.
20		As soon as possible after the first day of each month, upon
21		certification of the Department of Revenue, the Comptroller
22		shall order transferred and the Treasurer shall transfer from
23		the General Revenue Fund to the Motor Fuel Tax Fund an amount
24		equal to 1.7% of 80% of the net revenue realized under this Act
25		for the second preceding month. Beginning April 1, 2000, this
26		transfer is no longer required and shall not be made.

SB1814 Enrolled - 982 - LRB101 09785 HLH 54886 b
1		Net revenue realized for a month shall be the revenue
2		collected by the State pursuant to this Act, less the amount
3		paid out during that month as refunds to taxpayers for
4		overpayment of liability.
5		For greater simplicity of administration, manufacturers,
6		importers and wholesalers whose products are sold at retail in
7		Illinois by numerous retailers, and who wish to do so, may
8		assume the responsibility for accounting and paying to the
9		Department all tax accruing under this Act with respect to such
10		sales, if the retailers who are affected do not make written
11		objection to the Department to this arrangement.
12		Any person who promotes, organizes, provides retail
13		selling space for concessionaires or other types of sellers at
14		the Illinois State Fair, DuQuoin State Fair, county fairs,
15		local fairs, art shows, flea markets and similar exhibitions or
16		events, including any transient merchant as defined by Section
17		2 of the Transient Merchant Act of 1987, is required to file a
18		report with the Department providing the name of the merchant's
19		business, the name of the person or persons engaged in
20		merchant's business, the permanent address and Illinois
21		Retailers Occupation Tax Registration Number of the merchant,
22		the dates and location of the event and other reasonable
23		information that the Department may require. The report must be
24		filed not later than the 20th day of the month next following
25		the month during which the event with retail sales was held.
26		Any person who fails to file a report required by this Section

SB1814 Enrolled - 983 - LRB101 09785 HLH 54886 b
1		commits a business offense and is subject to a fine not to
2		exceed $250.
3		Any person engaged in the business of selling tangible
4		personal property at retail as a concessionaire or other type
5		of seller at the Illinois State Fair, county fairs, art shows,
6		flea markets and similar exhibitions or events, or any
7		transient merchants, as defined by Section 2 of the Transient
8		Merchant Act of 1987, may be required to make a daily report of
9		the amount of such sales to the Department and to make a daily
10		payment of the full amount of tax due. The Department shall
11		impose this requirement when it finds that there is a
12		significant risk of loss of revenue to the State at such an
13		exhibition or event. Such a finding shall be based on evidence
14		that a substantial number of concessionaires or other sellers
15		who are not residents of Illinois will be engaging in the
16		business of selling tangible personal property at retail at the
17		exhibition or event, or other evidence of a significant risk of
18		loss of revenue to the State. The Department shall notify
19		concessionaires and other sellers affected by the imposition of
20		this requirement. In the absence of notification by the
21		Department, the concessionaires and other sellers shall file
22		their returns as otherwise required in this Section.
23		(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
24		99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
25		7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)

SB1814 Enrolled - 984 - LRB101 09785 HLH 54886 b
1		ARTICLE 30. REBUILD ILLINOIS GRANT PROGRAM
2		Section 30-1. Short title. This Article may be cited as the
3		Rebuild Illinois Grant Program Act. References in this Article
4		to "this Act" mean this Article.
5		Section 30-5. The Department of Commerce and Economic
6		Opportunity Law of the Civil Administrative Code of Illinois is
7		amended by adding Section 605-1025 as follows:
8		(20 ILCS 605/605-1025 new)
9		Sec. 605-1025. Human Services Capital Investment Grant
10		Program.
11		(a) The Department of Commerce and Economic Opportunity, in
12		coordination with the Department of Human Services, shall
13		establish a Human Services Capital Investment Grant Program.
14		The Department shall, subject to appropriation, make capital
15		improvement grants to human services providers serving
16		low-income or marginalized populations. The Build Illinois
17		Bond Fund shall be the source of funding for the program.
18		Eligible grant recipients shall be human services providers
19		that offer facilities and services in a manner that supports
20		and fulfills the mission of Department of Human Services.
21		Eligible grant recipients include but are not limited to,
22		domestic violence shelters, rape crisis centers, comprehensive
23		youth services, teen REACH providers, supportive housing

SB1814 Enrolled - 985 - LRB101 09785 HLH 54886 b
1		providers, developmental disability community providers,
2		behavioral health providers, and other community-based
3		providers. Eligible grant recipients have no entitlement to a
4		grant under this Section.
5		(b) The Department, in consultation with the Department of
6		Human Services, shall adopt rules to implement this Section and
7		shall create a competitive application procedure for grants to
8		be awarded. The rules shall specify the manner of applying for
9		grants; grantee eligibility requirements; project eligibility
10		requirements; restrictions on the use of grant moneys; the
11		manner in which grantees must account for the use of grant
12		moneys; and any other provision that the Department of Commerce
13		and Economic Opportunity or Department of Human Services
14		determine to be necessary or useful for the administration of
15		this Section. Rules may include a requirement for grantees to
16		provide local matching funds in an amount equal to a specific
17		percentage of the grant.
18		(c) The Department of Human Services shall establish
19		standards for determining the priorities concerning the
20		necessity for capital facilities for the provision of human
21		services based on data available to the Department.
22		(d) No portion of a human services capital investment grant
23		awarded under this Section may be used by a grantee to pay for
24		any on-going operational costs or outstanding debt.
25		Section 30-10. The Department of Transportation Law of the

SB1814 Enrolled - 986 - LRB101 09785 HLH 54886 b
1		Civil Administrative Code of Illinois is amended by changing
2		Section 2705-285 as follows:
3		(20 ILCS 2705/2705-285) (was 20 ILCS 2705/49.06b)
4		Sec. 2705-285. Ports and waterways.
5		(a) The Department has the power to undertake port and
6		waterway development planning and studies of port and waterway
7		development problems and to provide technical assistance to
8		port districts and units of local government in connection with
9		port and waterway development activities. The Department may
10		provide financial assistance for the ordinary and contingent
11		expenses of port districts upon the terms and conditions that
12		the Department finds necessary to aid in the development of
13		those districts.
14		(b)The Department shall coordinate all its activities
15		under this Section with the Department of Commerce and Economic
16		Opportunity.
17		(c) The Department, in coordination with the Department of
18		Commerce and Economic Opportunity, shall establish a Port
19		Facilities Capital Investment Grant Program. The Department
20		shall, subject to appropriation, make capital improvement
21		grants to port districts. The Multi-modal Transportation Bond
22		Fund shall be the source of funding for the program. Eligible
23		grant recipients shall be public port districts that offer
24		facilities and services in a manner that supports and fulfills
25		the mission of the Department. Eligible grant recipients have

SB1814 Enrolled - 987 - LRB101 09785 HLH 54886 b
1		no entitlement to a grant under this Section.
2		(d) The Department, in consultation with the Department of
3		Commerce and Economic Opportunity, shall adopt rules to
4		implement this Section and shall create a competitive
5		application procedure for grants to be awarded. The rules shall
6		specify: the manner of applying for grants; grantee eligibility
7		requirements; project eligibility requirements; restrictions
8		on the use of grant moneys; the manner in which grantees must
9		account for the use of grant moneys; and any other provision
10		that the Department or the Department of Commerce and Economic
11		Opportunity determine to be necessary or useful for the
12		administration of this Section. Rules may include a requirement
13		for grantees to provide local matching funds in an amount equal
14		to a specific percentage of the grant.
15		(e) The Department of Commerce and Economic Opportunity
16		shall establish standards for determining the priorities
17		concerning the necessity for capital facilities for ports based
18		on data available to the Department.
19		(f) No portion of a capital investment grant awarded under
20		this Section may be used by a grantee to pay for any on-going
21		operational costs or outstanding debt.
22		(Source: P.A. 94-793, eff. 5-19-06.)
23		Section 30-15. The Capital Development Board Act is amended
24		by adding Section 20 as follows:

SB1814 Enrolled - 988 - LRB101 09785 HLH 54886 b
1		(20 ILCS 3105/20 new)
2		Sec. 20. Hospital and Healthcare Transformation Capital
3		Investment Grant Program.
4		(a) The Capital Development Board, in coordination with the
5		Department of Healthcare and Family Services, shall establish a
6		Hospital and Healthcare Transformation Capital Investment
7		Grant Program. The Board shall, subject to appropriation, make
8		capital improvement grants to Illinois hospitals licensed
9		under the Hospital Licensing Act and other qualified healthcare
10		providers serving the people of Illinois. The Build Illinois
11		Bond Fund shall be the source of funding for the program.
12		Eligible grant recipients shall be hospitals and other
13		healthcare providers that offer facilities and services in a
14		manner that supports and fulfills the mission of Department of
15		Healthcare and Family Services. Eligible grant recipients have
16		no entitlement to a grant under this Section.
17		(b) The Capital Development Board, in consultation with the
18		Department of Healthcare and Family Services shall adopt rules
19		to implement this Section and shall create a competitive
20		application procedure for grants to be awarded. The rules shall
21		specify: the manner of applying for grants; grantee eligibility
22		requirements; project eligibility requirements; restrictions
23		on the use of grant moneys; the manner in grantees must account
24		for the use of grant moneys; and any other provision that the
25		Capital Development Board or Department of Healthcare and
26		Family Services determine to be necessary or useful for the

SB1814 Enrolled - 989 - LRB101 09785 HLH 54886 b
1		administration of this Section. Rules may include a requirement
2		for grantees to provide local matching funds in an amount equal
3		to a certain percentage of the grant.
4		(c) The Department of Healthcare and Family Services shall
5		establish standards for the determination of priority needs
6		concerning health care transformation based on projects
7		located in communities in the State with the greatest
8		utilization of Medicaid services or underserved communities,
9		including, but not limited to Safety Net Hospitals and Critical
10		Access Hospitals, utilizing data available to the Department.
11		(d) Nothing in this Section shall exempt nor relieve any
12		healthcare provider receiving a grant under this Section from
13		any requirement of the Illinois Health Facilities Planning Act.
14		(e) No portion of a healthcare transformation capital
15		investment program grant awarded under this Section may be used
16		by a hospital or other healthcare provider to pay for any
17		on-going operational costs, pay outstanding debt, or be
18		allocated to an endowment or other invested fund.
19		Section 30-20. The Private Colleges and Universities
20		Capital Distribution Formula Act is amended by changing
21		Sections 25-5, 25-10, and 25-15 and by adding Section 25-7 as
22		follows:
23		(30 ILCS 769/25-5)
24		Sec. 25-5. Definitions. In this Act:

SB1814 Enrolled - 990 - LRB101 09785 HLH 54886 b
1		"Independent colleges" means non-public, non-profit
2		colleges and universities based in Illinois. The term does not
3		include any institution that primarily or exclusively provided
4		online education services as of the fall 2017 2008 term.
5		"FTE" means full-time equivalent enrollment based on Fall
6		2017 2008 Final full-time equivalent enrollment according to
7		the Illinois Board of Higher Education.
8		(Source: P.A. 96-37, eff. 7-13-09.)
9		(30 ILCS 769/25-7 new)
10		Sec. 25-7. Capital Investment Grant Program.
11		(a) The Capital Development Board, in coordination with the
12		Board of Higher Education, shall establish a Capital Investment
13		Grant Program for independent colleges. The Capital
14		Development Board shall, subject to appropriation, and subject
15		to direction by the Board of Higher Education, make capital
16		improvement grants to independent colleges in Illinois. The
17		Build Illinois Bond Fund shall be the source of funding for the
18		program. Eligible grant recipients shall be independent
19		colleges that offer facilities and services in a manner that
20		supports and fulfills the mission of Board of Higher Education.
21		Eligible grant recipients have no entitlement to a grant under
22		this Section.
23		(b) The Capital Development Board, in consultation with the
24		Board of Higher Education, shall adopt rules to implement this
25		Section and shall create an application procedure for grants to

SB1814 Enrolled - 991 - LRB101 09785 HLH 54886 b
1		be awarded. The rules shall specify: the manner of applying for
2		grants; grantee eligibility requirements; project eligibility
3		requirements; restrictions on the use of grant moneys; the
4		manner in which grantees must account for the use of grant
5		moneys; and any other provision that the Capital Development
6		Board or Board of Higher Education determine to be necessary or
7		useful for the administration of this Section.
8		(c) No portion of an independent college capital investment
9		program grant awarded under this Section may be used by an
10		independent college to pay for any on-going operational costs,
11		pay outstanding debt, or be allocated to an endowment or other
12		invested fund.
13		(30 ILCS 769/25-10)
14		Sec. 25-10. Distribution.
15		(a) This Section Act creates a distribution formula for
16		funds appropriated from the Build Illinois Bond Fund to the
17		Capital Development Board for the Illinois Board of Higher
18		Education for grants to various private colleges and
19		universities awarded pursuant to Section 25-7.
20		(b) Funds appropriated for this purpose shall be
21		distributed by the Illinois Board of Higher Education through a
22		formula to independent colleges that have been given
23		operational approval by the Illinois Board of Higher Education
24		as of the Fall 2017 2008 term. The distribution formula shall
25		have 2 components: a base grant portion of the appropriation

SB1814 Enrolled - 992 - LRB101 09785 HLH 54886 b
1		and an FTE grant portion of the appropriation. Each independent
2		college shall be awarded both a base grant portion of the
3		appropriation and an FTE grant portion of the appropriation.
4		(c) The Illinois Board of Higher Education shall distribute
5		moneys appropriated for this purpose to independent colleges
6		based on the following base grant criteria: for each
7		independent college reporting between 1 and 200 FTE a base
8		grant amount of $200,000 shall be set awarded; for each
9		independent college reporting between 201 and 500 FTE a base
10		grant amount of $1,000,000 shall be set awarded; for each
11		independent college reporting between 501 and 4,000 FTE a base
12		grant amount of $2,000,000 shall be set awarded; and for each
13		independent college reporting 4,001 or more FTE a base grant
14		amountof $5,000,000 shall be set awarded.
15		(d) If appropriations exceed the total aggregate amount of
16		the base grants determined pursuant to subsection (c), then
17		additional grant amounts may be set by the Board of Higher
18		Education. The additional grants The remainder of the moneys
19		appropriated for this purpose shall be distributed by the
20		Illinois Board of Higher Education to each eligible independent
21		college on a per capita basis as determined by the independent
22		college's FTE as reported by the Illinois Board of Higher
23		Education's most recent fall FTE report.
24		Each eligible independent college, after an appropriation
25		has been enacted, must apply for a Capital Investment Grant in
26		order to be eligible to receive funds under this Program. An

SB1814 Enrolled - 993 - LRB101 09785 HLH 54886 b
1		independent college may apply for an amount not to exceed the
2		distribution amount determined by the Board of Higher Education
3		pursuant to subsections (c) and (d). shall have up to 10 years
4		from the date of appropriation to access and utilize its
5		awarded amounts. If any independent college does not utilize
6		its full award or a portion thereof after 10 years, the
7		remaining funds shall be re-distributed to other independent
8		colleges on an FTE basis.
9		(Source: P.A. 98-674, eff. 6-30-14.)
10		(30 ILCS 769/25-15)
11		Sec. 25-15. Transfer of funds to another independent
12		college.
13		(a) If an institution received a grant under this Article
14		and subsequently fails to meet the definition of "independent
15		college", the remaining funds shall be re-distributed as
16		provided in Section 25-10, unless the campus or facilities for
17		which the grant was given are operated by another institution
18		that qualifies as an independent college under this Article.
19		(b) If the facilities of a former independent college are
20		operated by another entity that qualifies as an independent
21		college as provided in subsection (a) of this Section, then the
22		entire balance of the grant provided under this Article
23		remaining on the date the former independent college ceased
24		operations, including any amount that had been withheld after
25		the former independent college ceased operations, shall be

SB1814 Enrolled - 994 - LRB101 09785 HLH 54886 b
1		transferred to the successor independent college for the
2		purpose of operating those facilities for the duration of the
3		grant.
4		(c) In the event that, on or before the effective date of
5		this amendatory Act of the 98th General Assembly, the remaining
6		funds have been re-allocated or re-distributed to other
7		independent colleges, or the Illinois Board of Higher Education
8		has planned for the remaining funds to be re-allocated or
9		re-distributed to other independent colleges, before the
10		5-year period provided under this Act for the utilization of
11		funds has ended, any funds so re-allocated or re-distributed
12		shall be deducted from future allocations to those other
13		independent colleges and re-allocated or re-distributed to the
14		initial institution or the successor entity operating the
15		facilities of the original institution if: (i) the institution
16		that failed to meet the definition of "independent college"
17		once again meets the definition of "independent college" before
18		the 5-year period has expired; or (ii) the facility or
19		facilities of the former independent college are operated by
20		another entity that qualifies as an independent college before
21		the 5-year period has expired.
22		(Source: P.A. 98-715, eff. 7-16-14.)
23		ARTICLE 35. REIMBURSEMENT RATES
24		Section 35-5. The Illinois Administrative Procedure Act is

SB1814 Enrolled - 995 - LRB101 09785 HLH 54886 b
1		amended by changing Section 5-45 as follows:
2		(5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)
3		Sec. 5-45. Emergency rulemaking.
4		(a) "Emergency" means the existence of any situation that
5		any agency finds reasonably constitutes a threat to the public
6		interest, safety, or welfare.
7		(b) If any agency finds that an emergency exists that
8		requires adoption of a rule upon fewer days than is required by
9		Section 5-40 and states in writing its reasons for that
10		finding, the agency may adopt an emergency rule without prior
11		notice or hearing upon filing a notice of emergency rulemaking
12		with the Secretary of State under Section 5-70. The notice
13		shall include the text of the emergency rule and shall be
14		published in the Illinois Register. Consent orders or other
15		court orders adopting settlements negotiated by an agency may
16		be adopted under this Section. Subject to applicable
17		constitutional or statutory provisions, an emergency rule
18		becomes effective immediately upon filing under Section 5-65 or
19		at a stated date less than 10 days thereafter. The agency's
20		finding and a statement of the specific reasons for the finding
21		shall be filed with the rule. The agency shall take reasonable
22		and appropriate measures to make emergency rules known to the
23		persons who may be affected by them.
24		(c) An emergency rule may be effective for a period of not
25		longer than 150 days, but the agency's authority to adopt an

SB1814 Enrolled - 996 - LRB101 09785 HLH 54886 b
1		identical rule under Section 5-40 is not precluded. No
2		emergency rule may be adopted more than once in any 24-month
3		period, except that this limitation on the number of emergency
4		rules that may be adopted in a 24-month period does not apply
5		to (i) emergency rules that make additions to and deletions
6		from the Drug Manual under Section 5-5.16 of the Illinois
7		Public Aid Code or the generic drug formulary under Section
8		3.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
9		emergency rules adopted by the Pollution Control Board before
10		July 1, 1997 to implement portions of the Livestock Management
11		Facilities Act, (iii) emergency rules adopted by the Illinois
12		Department of Public Health under subsections (a) through (i)
13		of Section 2 of the Department of Public Health Act when
14		necessary to protect the public's health, (iv) emergency rules
15		adopted pursuant to subsection (n) of this Section, (v)
16		emergency rules adopted pursuant to subsection (o) of this
17		Section, or (vi) emergency rules adopted pursuant to subsection
18		(c-5) of this Section. Two or more emergency rules having
19		substantially the same purpose and effect shall be deemed to be
20		a single rule for purposes of this Section.
21		(c-5) To facilitate the maintenance of the program of group
22		health benefits provided to annuitants, survivors, and retired
23		employees under the State Employees Group Insurance Act of
24		1971, rules to alter the contributions to be paid by the State,
25		annuitants, survivors, retired employees, or any combination
26		of those entities, for that program of group health benefits,

SB1814 Enrolled - 997 - LRB101 09785 HLH 54886 b
1		shall be adopted as emergency rules. The adoption of those
2		rules shall be considered an emergency and necessary for the
3		public interest, safety, and welfare.
4		(d) In order to provide for the expeditious and timely
5		implementation of the State's fiscal year 1999 budget,
6		emergency rules to implement any provision of Public Act 90-587
7		or 90-588 or any other budget initiative for fiscal year 1999
8		may be adopted in accordance with this Section by the agency
9		charged with administering that provision or initiative,
10		except that the 24-month limitation on the adoption of
11		emergency rules and the provisions of Sections 5-115 and 5-125
12		do not apply to rules adopted under this subsection (d). The
13		adoption of emergency rules authorized by this subsection (d)
14		shall be deemed to be necessary for the public interest,
15		safety, and welfare.
16		(e) In order to provide for the expeditious and timely
17		implementation of the State's fiscal year 2000 budget,
18		emergency rules to implement any provision of Public Act 91-24
19		or any other budget initiative for fiscal year 2000 may be
20		adopted in accordance with this Section by the agency charged
21		with administering that provision or initiative, except that
22		the 24-month limitation on the adoption of emergency rules and
23		the provisions of Sections 5-115 and 5-125 do not apply to
24		rules adopted under this subsection (e). The adoption of
25		emergency rules authorized by this subsection (e) shall be
26		deemed to be necessary for the public interest, safety, and

SB1814 Enrolled - 998 - LRB101 09785 HLH 54886 b
1		welfare.
2		(f) In order to provide for the expeditious and timely
3		implementation of the State's fiscal year 2001 budget,
4		emergency rules to implement any provision of Public Act 91-712
5		or any other budget initiative for fiscal year 2001 may be
6		adopted in accordance with this Section by the agency charged
7		with administering that provision or initiative, except that
8		the 24-month limitation on the adoption of emergency rules and
9		the provisions of Sections 5-115 and 5-125 do not apply to
10		rules adopted under this subsection (f). The adoption of
11		emergency rules authorized by this subsection (f) shall be
12		deemed to be necessary for the public interest, safety, and
13		welfare.
14		(g) In order to provide for the expeditious and timely
15		implementation of the State's fiscal year 2002 budget,
16		emergency rules to implement any provision of Public Act 92-10
17		or any other budget initiative for fiscal year 2002 may be
18		adopted in accordance with this Section by the agency charged
19		with administering that provision or initiative, except that
20		the 24-month limitation on the adoption of emergency rules and
21		the provisions of Sections 5-115 and 5-125 do not apply to
22		rules adopted under this subsection (g). The adoption of
23		emergency rules authorized by this subsection (g) shall be
24		deemed to be necessary for the public interest, safety, and
25		welfare.
26		(h) In order to provide for the expeditious and timely

SB1814 Enrolled - 999 - LRB101 09785 HLH 54886 b
1		implementation of the State's fiscal year 2003 budget,
2		emergency rules to implement any provision of Public Act 92-597
3		or any other budget initiative for fiscal year 2003 may be
4		adopted in accordance with this Section by the agency charged
5		with administering that provision or initiative, except that
6		the 24-month limitation on the adoption of emergency rules and
7		the provisions of Sections 5-115 and 5-125 do not apply to
8		rules adopted under this subsection (h). The adoption of
9		emergency rules authorized by this subsection (h) shall be
10		deemed to be necessary for the public interest, safety, and
11		welfare.
12		(i) In order to provide for the expeditious and timely
13		implementation of the State's fiscal year 2004 budget,
14		emergency rules to implement any provision of Public Act 93-20
15		or any other budget initiative for fiscal year 2004 may be
16		adopted in accordance with this Section by the agency charged
17		with administering that provision or initiative, except that
18		the 24-month limitation on the adoption of emergency rules and
19		the provisions of Sections 5-115 and 5-125 do not apply to
20		rules adopted under this subsection (i). The adoption of
21		emergency rules authorized by this subsection (i) shall be
22		deemed to be necessary for the public interest, safety, and
23		welfare.
24		(j) In order to provide for the expeditious and timely
25		implementation of the provisions of the State's fiscal year
26		2005 budget as provided under the Fiscal Year 2005 Budget

SB1814 Enrolled - 1000 - LRB101 09785 HLH 54886 b
1		Implementation (Human Services) Act, emergency rules to
2		implement any provision of the Fiscal Year 2005 Budget
3		Implementation (Human Services) Act may be adopted in
4		accordance with this Section by the agency charged with
5		administering that provision, except that the 24-month
6		limitation on the adoption of emergency rules and the
7		provisions of Sections 5-115 and 5-125 do not apply to rules
8		adopted under this subsection (j). The Department of Public Aid
9		may also adopt rules under this subsection (j) necessary to
10		administer the Illinois Public Aid Code and the Children's
11		Health Insurance Program Act. The adoption of emergency rules
12		authorized by this subsection (j) shall be deemed to be
13		necessary for the public interest, safety, and welfare.
14		(k) In order to provide for the expeditious and timely
15		implementation of the provisions of the State's fiscal year
16		2006 budget, emergency rules to implement any provision of
17		Public Act 94-48 or any other budget initiative for fiscal year
18		2006 may be adopted in accordance with this Section by the
19		agency charged with administering that provision or
20		initiative, except that the 24-month limitation on the adoption
21		of emergency rules and the provisions of Sections 5-115 and
22		5-125 do not apply to rules adopted under this subsection (k).
23		The Department of Healthcare and Family Services may also adopt
24		rules under this subsection (k) necessary to administer the
25		Illinois Public Aid Code, the Senior Citizens and Persons with
26		Disabilities Property Tax Relief Act, the Senior Citizens and

SB1814 Enrolled - 1001 - LRB101 09785 HLH 54886 b
1		Disabled Persons Prescription Drug Discount Program Act (now
2		the Illinois Prescription Drug Discount Program Act), and the
3		Children's Health Insurance Program Act. The adoption of
4		emergency rules authorized by this subsection (k) shall be
5		deemed to be necessary for the public interest, safety, and
6		welfare.
7		(l) In order to provide for the expeditious and timely
8		implementation of the provisions of the State's fiscal year
9		2007 budget, the Department of Healthcare and Family Services
10		may adopt emergency rules during fiscal year 2007, including
11		rules effective July 1, 2007, in accordance with this
12		subsection to the extent necessary to administer the
13		Department's responsibilities with respect to amendments to
14		the State plans and Illinois waivers approved by the federal
15		Centers for Medicare and Medicaid Services necessitated by the
16		requirements of Title XIX and Title XXI of the federal Social
17		Security Act. The adoption of emergency rules authorized by
18		this subsection (l) shall be deemed to be necessary for the
19		public interest, safety, and welfare.
20		(m) In order to provide for the expeditious and timely
21		implementation of the provisions of the State's fiscal year
22		2008 budget, the Department of Healthcare and Family Services
23		may adopt emergency rules during fiscal year 2008, including
24		rules effective July 1, 2008, in accordance with this
25		subsection to the extent necessary to administer the
26		Department's responsibilities with respect to amendments to

SB1814 Enrolled - 1002 - LRB101 09785 HLH 54886 b
1		the State plans and Illinois waivers approved by the federal
2		Centers for Medicare and Medicaid Services necessitated by the
3		requirements of Title XIX and Title XXI of the federal Social
4		Security Act. The adoption of emergency rules authorized by
5		this subsection (m) shall be deemed to be necessary for the
6		public interest, safety, and welfare.
7		(n) In order to provide for the expeditious and timely
8		implementation of the provisions of the State's fiscal year
9		2010 budget, emergency rules to implement any provision of
10		Public Act 96-45 or any other budget initiative authorized by
11		the 96th General Assembly for fiscal year 2010 may be adopted
12		in accordance with this Section by the agency charged with
13		administering that provision or initiative. The adoption of
14		emergency rules authorized by this subsection (n) shall be
15		deemed to be necessary for the public interest, safety, and
16		welfare. The rulemaking authority granted in this subsection
17		(n) shall apply only to rules promulgated during Fiscal Year
18		2010.
19		(o) In order to provide for the expeditious and timely
20		implementation of the provisions of the State's fiscal year
21		2011 budget, emergency rules to implement any provision of
22		Public Act 96-958 or any other budget initiative authorized by
23		the 96th General Assembly for fiscal year 2011 may be adopted
24		in accordance with this Section by the agency charged with
25		administering that provision or initiative. The adoption of
26		emergency rules authorized by this subsection (o) is deemed to

SB1814 Enrolled - 1003 - LRB101 09785 HLH 54886 b
1		be necessary for the public interest, safety, and welfare. The
2		rulemaking authority granted in this subsection (o) applies
3		only to rules promulgated on or after July 1, 2010 (the
4		effective date of Public Act 96-958) through June 30, 2011.
5		(p) In order to provide for the expeditious and timely
6		implementation of the provisions of Public Act 97-689,
7		emergency rules to implement any provision of Public Act 97-689
8		may be adopted in accordance with this subsection (p) by the
9		agency charged with administering that provision or
10		initiative. The 150-day limitation of the effective period of
11		emergency rules does not apply to rules adopted under this
12		subsection (p), and the effective period may continue through
13		June 30, 2013. The 24-month limitation on the adoption of
14		emergency rules does not apply to rules adopted under this
15		subsection (p). The adoption of emergency rules authorized by
16		this subsection (p) is deemed to be necessary for the public
17		interest, safety, and welfare.
18		(q) In order to provide for the expeditious and timely
19		implementation of the provisions of Articles 7, 8, 9, 11, and
20		12 of Public Act 98-104, emergency rules to implement any
21		provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
22		may be adopted in accordance with this subsection (q) by the
23		agency charged with administering that provision or
24		initiative. The 24-month limitation on the adoption of
25		emergency rules does not apply to rules adopted under this
26		subsection (q). The adoption of emergency rules authorized by

SB1814 Enrolled - 1004 - LRB101 09785 HLH 54886 b
1		this subsection (q) is deemed to be necessary for the public
2		interest, safety, and welfare.
3		(r) In order to provide for the expeditious and timely
4		implementation of the provisions of Public Act 98-651,
5		emergency rules to implement Public Act 98-651 may be adopted
6		in accordance with this subsection (r) by the Department of
7		Healthcare and Family Services. The 24-month limitation on the
8		adoption of emergency rules does not apply to rules adopted
9		under this subsection (r). The adoption of emergency rules
10		authorized by this subsection (r) is deemed to be necessary for
11		the public interest, safety, and welfare.
12		(s) In order to provide for the expeditious and timely
13		implementation of the provisions of Sections 5-5b.1 and 5A-2 of
14		the Illinois Public Aid Code, emergency rules to implement any
15		provision of Section 5-5b.1 or Section 5A-2 of the Illinois
16		Public Aid Code may be adopted in accordance with this
17		subsection (s) by the Department of Healthcare and Family
18		Services. The rulemaking authority granted in this subsection
19		(s) shall apply only to those rules adopted prior to July 1,
20		2015. Notwithstanding any other provision of this Section, any
21		emergency rule adopted under this subsection (s) shall only
22		apply to payments made for State fiscal year 2015. The adoption
23		of emergency rules authorized by this subsection (s) is deemed
24		to be necessary for the public interest, safety, and welfare.
25		(t) In order to provide for the expeditious and timely
26		implementation of the provisions of Article II of Public Act

SB1814 Enrolled - 1005 - LRB101 09785 HLH 54886 b
1		99-6, emergency rules to implement the changes made by Article
2		II of Public Act 99-6 to the Emergency Telephone System Act may
3		be adopted in accordance with this subsection (t) by the
4		Department of State Police. The rulemaking authority granted in
5		this subsection (t) shall apply only to those rules adopted
6		prior to July 1, 2016. The 24-month limitation on the adoption
7		of emergency rules does not apply to rules adopted under this
8		subsection (t). The adoption of emergency rules authorized by
9		this subsection (t) is deemed to be necessary for the public
10		interest, safety, and welfare.
11		(u) In order to provide for the expeditious and timely
12		implementation of the provisions of the Burn Victims Relief
13		Act, emergency rules to implement any provision of the Act may
14		be adopted in accordance with this subsection (u) by the
15		Department of Insurance. The rulemaking authority granted in
16		this subsection (u) shall apply only to those rules adopted
17		prior to December 31, 2015. The adoption of emergency rules
18		authorized by this subsection (u) is deemed to be necessary for
19		the public interest, safety, and welfare.
20		(v) In order to provide for the expeditious and timely
21		implementation of the provisions of Public Act 99-516,
22		emergency rules to implement Public Act 99-516 may be adopted
23		in accordance with this subsection (v) by the Department of
24		Healthcare and Family Services. The 24-month limitation on the
25		adoption of emergency rules does not apply to rules adopted
26		under this subsection (v). The adoption of emergency rules

SB1814 Enrolled - 1006 - LRB101 09785 HLH 54886 b
1		authorized by this subsection (v) is deemed to be necessary for
2		the public interest, safety, and welfare.
3		(w) In order to provide for the expeditious and timely
4		implementation of the provisions of Public Act 99-796,
5		emergency rules to implement the changes made by Public Act
6		99-796 may be adopted in accordance with this subsection (w) by
7		the Adjutant General. The adoption of emergency rules
8		authorized by this subsection (w) is deemed to be necessary for
9		the public interest, safety, and welfare.
10		(x) In order to provide for the expeditious and timely
11		implementation of the provisions of Public Act 99-906,
12		emergency rules to implement subsection (i) of Section 16-115D,
13		subsection (g) of Section 16-128A, and subsection (a) of
14		Section 16-128B of the Public Utilities Act may be adopted in
15		accordance with this subsection (x) by the Illinois Commerce
16		Commission. The rulemaking authority granted in this
17		subsection (x) shall apply only to those rules adopted within
18		180 days after June 1, 2017 (the effective date of Public Act
19		99-906). The adoption of emergency rules authorized by this
20		subsection (x) is deemed to be necessary for the public
21		interest, safety, and welfare.
22		(y) In order to provide for the expeditious and timely
23		implementation of the provisions of Public Act 100-23,
24		emergency rules to implement the changes made by Public Act
25		100-23 to Section 4.02 of the Illinois Act on the Aging,
26		Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,

SB1814 Enrolled - 1007 - LRB101 09785 HLH 54886 b
1		Section 55-30 of the Alcoholism and Other Drug Abuse and
2		Dependency Act, and Sections 74 and 75 of the Mental Health and
3		Developmental Disabilities Administrative Act may be adopted
4		in accordance with this subsection (y) by the respective
5		Department. The adoption of emergency rules authorized by this
6		subsection (y) is deemed to be necessary for the public
7		interest, safety, and welfare.
8		(z) In order to provide for the expeditious and timely
9		implementation of the provisions of Public Act 100-554,
10		emergency rules to implement the changes made by Public Act
11		100-554 to Section 4.7 of the Lobbyist Registration Act may be
12		adopted in accordance with this subsection (z) by the Secretary
13		of State. The adoption of emergency rules authorized by this
14		subsection (z) is deemed to be necessary for the public
15		interest, safety, and welfare.
16		(aa) In order to provide for the expeditious and timely
17		initial implementation of the changes made to Articles 5, 5A,
18		12, and 14 of the Illinois Public Aid Code under the provisions
19		of Public Act 100-581, the Department of Healthcare and Family
20		Services may adopt emergency rules in accordance with this
21		subsection (aa). The 24-month limitation on the adoption of
22		emergency rules does not apply to rules to initially implement
23		the changes made to Articles 5, 5A, 12, and 14 of the Illinois
24		Public Aid Code adopted under this subsection (aa). The
25		adoption of emergency rules authorized by this subsection (aa)
26		is deemed to be necessary for the public interest, safety, and

SB1814 Enrolled - 1008 - LRB101 09785 HLH 54886 b
1		welfare.
2		(bb) In order to provide for the expeditious and timely
3		implementation of the provisions of Public Act 100-587,
4		emergency rules to implement the changes made by Public Act
5		100-587 to Section 4.02 of the Illinois Act on the Aging,
6		Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
7		subsection (b) of Section 55-30 of the Alcoholism and Other
8		Drug Abuse and Dependency Act, Section 5-104 of the Specialized
9		Mental Health Rehabilitation Act of 2013, and Section 75 and
10		subsection (b) of Section 74 of the Mental Health and
11		Developmental Disabilities Administrative Act may be adopted
12		in accordance with this subsection (bb) by the respective
13		Department. The adoption of emergency rules authorized by this
14		subsection (bb) is deemed to be necessary for the public
15		interest, safety, and welfare.
16		(cc) In order to provide for the expeditious and timely
17		implementation of the provisions of Public Act 100-587,
18		emergency rules may be adopted in accordance with this
19		subsection (cc) to implement the changes made by Public Act
20		100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois
21		Pension Code by the Board created under Article 14 of the Code;
22		Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by
23		the Board created under Article 15 of the Code; and Sections
24		16-190.5 and 16-190.6 of the Illinois Pension Code by the Board
25		created under Article 16 of the Code. The adoption of emergency
26		rules authorized by this subsection (cc) is deemed to be

SB1814 Enrolled - 1009 - LRB101 09785 HLH 54886 b
1		necessary for the public interest, safety, and welfare.
2		(dd) In order to provide for the expeditious and timely
3		implementation of the provisions of Public Act 100-864,
4		emergency rules to implement the changes made by Public Act
5		100-864 to Section 3.35 of the Newborn Metabolic Screening Act
6		may be adopted in accordance with this subsection (dd) by the
7		Secretary of State. The adoption of emergency rules authorized
8		by this subsection (dd) is deemed to be necessary for the
9		public interest, safety, and welfare.
10		(ee) In order to provide for the expeditious and timely
11		implementation of the provisions of Public Act 100-1172 this
12		amendatory Act of the 100th General Assembly, emergency rules
13		implementing the Illinois Underground Natural Gas Storage
14		Safety Act may be adopted in accordance with this subsection by
15		the Department of Natural Resources. The adoption of emergency
16		rules authorized by this subsection is deemed to be necessary
17		for the public interest, safety, and welfare.
18		(ff) (ee) In order to provide for the expeditious and
19		timely initial implementation of the changes made to Articles
20		5A and 14 of the Illinois Public Aid Code under the provisions
21		of Public Act 100-1181 this amendatory Act of the 100th General
22		Assembly, the Department of Healthcare and Family Services may
23		on a one-time-only basis adopt emergency rules in accordance
24		with this subsection (ff) (ee). The 24-month limitation on the
25		adoption of emergency rules does not apply to rules to
26		initially implement the changes made to Articles 5A and 14 of

SB1814 Enrolled - 1010 - LRB101 09785 HLH 54886 b
1		the Illinois Public Aid Code adopted under this subsection (ff)
2		(ee). The adoption of emergency rules authorized by this
3		subsection (ff) (ee) is deemed to be necessary for the public
4		interest, safety, and welfare.
5		(gg) (ff) In order to provide for the expeditious and
6		timely implementation of the provisions of Public Act 101-1
7		this amendatory Act of the 101st General Assembly, emergency
8		rules may be adopted by the Department of Labor in accordance
9		with this subsection (gg) (ff) to implement the changes made by
10		Public Act 101-1 this amendatory Act of the 101st General
11		Assembly to the Minimum Wage Law. The adoption of emergency
12		rules authorized by this subsection (gg) (ff) is deemed to be
13		necessary for the public interest, safety, and welfare.
14		(ii) In order to provide for the expeditious and timely
15		implementation of the provisions of this amendatory Act of the
16		101st General Assembly, emergency rules to implement the
17		changes made by this amendatory Act of the 101st General
18		Assembly to Sections 5-5.4 and 5-5.4i of the Illinois Public
19		Aid Code may be adopted in accordance with this subsection (ii)
20		by the Department of Public Health. The adoption of emergency
21		rules authorized by this subsection (ii) is deemed to be
22		necessary for the public interest, safety, and welfare.
23		(jj) In order to provide for the expeditious and timely
24		implementation of the provisions of this amendatory Act of the
25		101st General Assembly, emergency rules to implement the
26		changes made by this amendatory Act of the 101st General

SB1814 Enrolled - 1011 - LRB101 09785 HLH 54886 b
1		Assembly to Section 74 of the Mental Health and Developmental
2		Disabilities Administrative Act may be adopted in accordance
3		with this subsection (jj) by the Department of Human Services.
4		The adoption of emergency rules authorized by this subsection
5		(jj) is deemed to be necessary for the public interest, safety,
6		and welfare.
7		(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17;
8		100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff.
9		6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18;
10		100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff.
11		3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
12		Section 35-10. The Mental Health and Developmental
13		Disabilities Administrative Act is amended by changing Section
14		74 as follows:
15		(20 ILCS 1705/74)
16		Sec. 74. Rates and reimbursements.
17		(a) Within 30 days after July 6, 2017 (the effective date
18		of Public Act 100-23), the Department shall increase rates and
19		reimbursements to fund a minimum of a $0.75 per hour wage
20		increase for front-line personnel, including, but not limited
21		to, direct support persons, aides, front-line supervisors,
22		qualified intellectual disabilities professionals, nurses, and
23		non-administrative support staff working in community-based
24		provider organizations serving individuals with developmental

SB1814 Enrolled - 1012 - LRB101 09785 HLH 54886 b
1		disabilities. The Department shall adopt rules, including
2		emergency rules under subsection (y) of Section 5-45 of the
3		Illinois Administrative Procedure Act, to implement the
4		provisions of this Section.
5		(b) Rates and reimbursements. Within 30 days after the
6		effective date of this amendatory Act of the 100th General
7		Assembly, the Department shall increase rates and
8		reimbursements to fund a minimum of a $0.50 per hour wage
9		increase for front-line personnel, including, but not limited
10		to, direct support persons, aides, front-line supervisors,
11		qualified intellectual disabilities professionals, nurses, and
12		non-administrative support staff working in community-based
13		provider organizations serving individuals with developmental
14		disabilities. The Department shall adopt rules, including
15		emergency rules under subsection (bb) of Section 5-45 of the
16		Illinois Administrative Procedure Act, to implement the
17		provisions of this Section.
18		(c) Rates and reimbursements. Within 30 days after the
19		effective date of his Amendatory Act of the 101st General
20		Assembly, subject to federal approval, the Department shall
21		increase rates and reimbursements in effect on June 30, 2019
22		for community-based providers for persons with Developmental
23		Disabilities by 3.5% The Department shall adopt rules,
24		including emergency rules under subsection (jj) of Section 5-45
25		of the Illinois Administrative Procedure Act, to implement the
26		provisions of this Section, including wage increases for direct

SB1814 Enrolled - 1013 - LRB101 09785 HLH 54886 b
1		care staff.
2		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
3		Section 35-15. The Illinois Public Aid Code is amended by
4		changing Sections 5-5.4 and 5-5.4i as follows:
5		(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
6		Sec. 5-5.4. Standards of Payment - Department of Healthcare
7		and Family Services. The Department of Healthcare and Family
8		Services shall develop standards of payment of nursing facility
9		and ICF/DD services in facilities providing such services under
10		this Article which:
11		(1) Provide for the determination of a facility's payment
12		for nursing facility or ICF/DD services on a prospective basis.
13		The amount of the payment rate for all nursing facilities
14		certified by the Department of Public Health under the ID/DD
15		Community Care Act or the Nursing Home Care Act as Intermediate
16		Care for the Developmentally Disabled facilities, Long Term
17		Care for Under Age 22 facilities, Skilled Nursing facilities,
18		or Intermediate Care facilities under the medical assistance
19		program shall be prospectively established annually on the
20		basis of historical, financial, and statistical data
21		reflecting actual costs from prior years, which shall be
22		applied to the current rate year and updated for inflation,
23		except that the capital cost element for newly constructed
24		facilities shall be based upon projected budgets. The annually

SB1814 Enrolled - 1014 - LRB101 09785 HLH 54886 b
1		established payment rate shall take effect on July 1 in 1984
2		and subsequent years. No rate increase and no update for
3		inflation shall be provided on or after July 1, 1994, unless
4		specifically provided for in this Section. The changes made by
5		Public Act 93-841 extending the duration of the prohibition
6		against a rate increase or update for inflation are effective
7		retroactive to July 1, 2004.
8		For facilities licensed by the Department of Public Health
9		under the Nursing Home Care Act as Intermediate Care for the
10		Developmentally Disabled facilities or Long Term Care for Under
11		Age 22 facilities, the rates taking effect on July 1, 1998
12		shall include an increase of 3%. For facilities licensed by the
13		Department of Public Health under the Nursing Home Care Act as
14		Skilled Nursing facilities or Intermediate Care facilities,
15		the rates taking effect on July 1, 1998 shall include an
16		increase of 3% plus $1.10 per resident-day, as defined by the
17		Department. For facilities licensed by the Department of Public
18		Health under the Nursing Home Care Act as Intermediate Care
19		Facilities for the Developmentally Disabled or Long Term Care
20		for Under Age 22 facilities, the rates taking effect on January
21		1, 2006 shall include an increase of 3%. For facilities
22		licensed by the Department of Public Health under the Nursing
23		Home Care Act as Intermediate Care Facilities for the
24		Developmentally Disabled or Long Term Care for Under Age 22
25		facilities, the rates taking effect on January 1, 2009 shall
26		include an increase sufficient to provide a $0.50 per hour wage

SB1814 Enrolled - 1015 - LRB101 09785 HLH 54886 b
1		increase for non-executive staff. For facilities licensed by
2		the Department of Public Health under the ID/DD Community Care
3		Act as ID/DD Facilities the rates taking effect within 30 days
4		after July 6, 2017 (the effective date of Public Act 100-23)
5		shall include an increase sufficient to provide a $0.75 per
6		hour wage increase for non-executive staff. The Department
7		shall adopt rules, including emergency rules under subsection
8		(y) of Section 5-45 of the Illinois Administrative Procedure
9		Act, to implement the provisions of this paragraph. For
10		facilities licensed by the Department of Public Health under
11		the ID/DD Community Care Act as ID/DD Facilities and under the
12		MC/DD Act as MC/DD Facilities, the rates taking effect within
13		30 days after the effective date of this amendatory Act of the
14		100th General Assembly shall include an increase sufficient to
15		provide a $0.50 per hour wage increase for non-executive
16		front-line personnel, including, but not limited to, direct
17		support persons, aides, front-line supervisors, qualified
18		intellectual disabilities professionals, nurses, and
19		non-administrative support staff. The Department shall adopt
20		rules, including emergency rules under subsection (bb) of
21		Section 5-45 of the Illinois Administrative Procedure Act, to
22		implement the provisions of this paragraph.
23		For facilities licensed by the Department of Public Health
24		under the Nursing Home Care Act as Intermediate Care for the
25		Developmentally Disabled facilities or Long Term Care for Under
26		Age 22 facilities, the rates taking effect on July 1, 1999

SB1814 Enrolled - 1016 - LRB101 09785 HLH 54886 b
1		shall include an increase of 1.6% plus $3.00 per resident-day,
2		as defined by the Department. For facilities licensed by the
3		Department of Public Health under the Nursing Home Care Act as
4		Skilled Nursing facilities or Intermediate Care facilities,
5		the rates taking effect on July 1, 1999 shall include an
6		increase of 1.6% and, for services provided on or after October
7		1, 1999, shall be increased by $4.00 per resident-day, as
8		defined by the Department.
9		For facilities licensed by the Department of Public Health
10		under the Nursing Home Care Act as Intermediate Care for the
11		Developmentally Disabled facilities or Long Term Care for Under
12		Age 22 facilities, the rates taking effect on July 1, 2000
13		shall include an increase of 2.5% per resident-day, as defined
14		by the Department. For facilities licensed by the Department of
15		Public Health under the Nursing Home Care Act as Skilled
16		Nursing facilities or Intermediate Care facilities, the rates
17		taking effect on July 1, 2000 shall include an increase of 2.5%
18		per resident-day, as defined by the Department.
19		For facilities licensed by the Department of Public Health
20		under the Nursing Home Care Act as skilled nursing facilities
21		or intermediate care facilities, a new payment methodology must
22		be implemented for the nursing component of the rate effective
23		July 1, 2003. The Department of Public Aid (now Healthcare and
24		Family Services) shall develop the new payment methodology
25		using the Minimum Data Set (MDS) as the instrument to collect
26		information concerning nursing home resident condition

SB1814 Enrolled - 1017 - LRB101 09785 HLH 54886 b
1		necessary to compute the rate. The Department shall develop the
2		new payment methodology to meet the unique needs of Illinois
3		nursing home residents while remaining subject to the
4		appropriations provided by the General Assembly. A transition
5		period from the payment methodology in effect on June 30, 2003
6		to the payment methodology in effect on July 1, 2003 shall be
7		provided for a period not exceeding 3 years and 184 days after
8		implementation of the new payment methodology as follows:
9		(A) For a facility that would receive a lower nursing
10		component rate per patient day under the new system than
11		the facility received effective on the date immediately
12		preceding the date that the Department implements the new
13		payment methodology, the nursing component rate per
14		patient day for the facility shall be held at the level in
15		effect on the date immediately preceding the date that the
16		Department implements the new payment methodology until a
17		higher nursing component rate of reimbursement is achieved
18		by that facility.
19		(B) For a facility that would receive a higher nursing
20		component rate per patient day under the payment
21		methodology in effect on July 1, 2003 than the facility
22		received effective on the date immediately preceding the
23		date that the Department implements the new payment
24		methodology, the nursing component rate per patient day for
25		the facility shall be adjusted.
26		(C) Notwithstanding paragraphs (A) and (B), the

SB1814 Enrolled - 1018 - LRB101 09785 HLH 54886 b
1		nursing component rate per patient day for the facility
2		shall be adjusted subject to appropriations provided by the
3		General Assembly.
4		For facilities licensed by the Department of Public Health
5		under the Nursing Home Care Act as Intermediate Care for the
6		Developmentally Disabled facilities or Long Term Care for Under
7		Age 22 facilities, the rates taking effect on March 1, 2001
8		shall include a statewide increase of 7.85%, as defined by the
9		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, except facilities participating
14		in the Department's demonstration program pursuant to the
15		provisions of Title 77, Part 300, Subpart T of the Illinois
16		Administrative Code, the numerator of the ratio used by the
17		Department of Healthcare and Family Services to compute the
18		rate payable under this Section using the Minimum Data Set
19		(MDS) methodology shall incorporate the following annual
20		amounts as the additional funds appropriated to the Department
21		specifically to pay for rates based on the MDS nursing
22		component methodology in excess of the funding in effect on
23		December 31, 2006:
24		(i) For rates taking effect January 1, 2007,
25		$60,000,000.
26		(ii) For rates taking effect January 1, 2008,

SB1814 Enrolled - 1019 - LRB101 09785 HLH 54886 b
1		$110,000,000.
2		(iii) For rates taking effect January 1, 2009,
3		$194,000,000.
4		(iv) For rates taking effect April 1, 2011, or the
5		first day of the month that begins at least 45 days after
6		the effective date of this amendatory Act of the 96th
7		General Assembly, $416,500,000 or an amount as may be
8		necessary to complete the transition to the MDS methodology
9		for the nursing component of the rate. Increased payments
10		under this item (iv) are not due and payable, however,
11		until (i) the methodologies described in this paragraph are
12		approved by the federal government in an appropriate State
13		Plan amendment and (ii) the assessment imposed by Section
14		5B-2 of this Code is determined to be a permissible tax
15		under Title XIX of the Social Security Act.
16		Notwithstanding any other provision of this Section, for
17		facilities licensed by the Department of Public Health under
18		the Nursing Home Care Act as skilled nursing facilities or
19		intermediate care facilities, the support component of the
20		rates taking effect on January 1, 2008 shall be computed using
21		the most recent cost reports on file with the Department of
22		Healthcare and Family Services no later than April 1, 2005,
23		updated for inflation to January 1, 2006.
24		For facilities licensed by the Department of Public Health
25		under the Nursing Home Care Act as Intermediate Care for the
26		Developmentally Disabled facilities or Long Term Care for Under

SB1814 Enrolled - 1020 - LRB101 09785 HLH 54886 b
1		Age 22 facilities, the rates taking effect on April 1, 2002
2		shall include a statewide increase of 2.0%, as defined by the
3		Department. This increase terminates on July 1, 2002; beginning
4		July 1, 2002 these rates are reduced to the level of the rates
5		in effect on March 31, 2002, as defined by the Department.
6		For facilities licensed by the Department of Public Health
7		under the Nursing Home Care Act as skilled nursing facilities
8		or intermediate care facilities, the rates taking effect on
9		July 1, 2001 shall be computed using the most recent cost
10		reports on file with the Department of Public Aid no later than
11		April 1, 2000, updated for inflation to January 1, 2001. For
12		rates effective July 1, 2001 only, rates shall be the greater
13		of the rate computed for July 1, 2001 or the rate effective on
14		June 30, 2001.
15		Notwithstanding any other provision of this Section, for
16		facilities licensed by the Department of Public Health under
17		the Nursing Home Care Act as skilled nursing facilities or
18		intermediate care facilities, the Illinois Department shall
19		determine by rule the rates taking effect on July 1, 2002,
20		which shall be 5.9% less than the rates in effect on June 30,
21		2002.
22		Notwithstanding any other provision of this Section, for
23		facilities licensed by the Department of Public Health under
24		the Nursing Home Care Act as skilled nursing facilities or
25		intermediate care facilities, if the payment methodologies
26		required under Section 5A-12 and the waiver granted under 42

SB1814 Enrolled - 1021 - LRB101 09785 HLH 54886 b
1		CFR 433.68 are approved by the United States Centers for
2		Medicare and Medicaid Services, the rates taking effect on July
3		1, 2004 shall be 3.0% greater than the rates in effect on June
4		30, 2004. These rates shall take effect only upon approval and
5		implementation of the payment methodologies required under
6		Section 5A-12.
7		Notwithstanding any other provisions of this Section, for
8		facilities licensed by the Department of Public Health under
9		the Nursing Home Care Act as skilled nursing facilities or
10		intermediate care facilities, the rates taking effect on
11		January 1, 2005 shall be 3% more than the rates in effect on
12		December 31, 2004.
13		Notwithstanding any other provision of this Section, for
14		facilities licensed by the Department of Public Health under
15		the Nursing Home Care Act as skilled nursing facilities or
16		intermediate care facilities, effective January 1, 2009, the
17		per diem support component of the rates effective on January 1,
18		2008, computed using the most recent cost reports on file with
19		the Department of Healthcare and Family Services no later than
20		April 1, 2005, updated for inflation to January 1, 2006, shall
21		be increased to the amount that would have been derived using
22		standard Department of Healthcare and Family Services methods,
23		procedures, and inflators.
24		Notwithstanding any other provisions of this Section, for
25		facilities licensed by the Department of Public Health under
26		the Nursing Home Care Act as intermediate care facilities that

SB1814 Enrolled - 1022 - LRB101 09785 HLH 54886 b
1		are federally defined as Institutions for Mental Disease, or
2		facilities licensed by the Department of Public Health under
3		the Specialized Mental Health Rehabilitation Act of 2013, a
4		socio-development component rate equal to 6.6% of the
5		facility's nursing component rate as of January 1, 2006 shall
6		be established and paid effective July 1, 2006. The
7		socio-development component of the rate shall be increased by a
8		factor of 2.53 on the first day of the month that begins at
9		least 45 days after January 11, 2008 (the effective date of
10		Public Act 95-707). As of August 1, 2008, the socio-development
11		component rate shall be equal to 6.6% of the facility's nursing
12		component rate as of January 1, 2006, multiplied by a factor of
13		3.53. For services provided on or after April 1, 2011, or the
14		first day of the month that begins at least 45 days after the
15		effective date of this amendatory Act of the 96th General
16		Assembly, whichever is later, the Illinois Department may by
17		rule adjust these socio-development component rates, and may
18		use different adjustment methodologies for those facilities
19		participating, and those not participating, in the Illinois
20		Department's demonstration program pursuant to the provisions
21		of Title 77, Part 300, Subpart T of the Illinois Administrative
22		Code, but in no case may such rates be diminished below those
23		in effect on August 1, 2008.
24		For facilities licensed by the Department of Public Health
25		under the Nursing Home Care Act as Intermediate Care for the
26		Developmentally Disabled facilities or as long-term care

SB1814 Enrolled - 1023 - LRB101 09785 HLH 54886 b
1		facilities for residents under 22 years of age, the rates
2		taking effect on July 1, 2003 shall include a statewide
3		increase of 4%, as defined by the Department.
4		For facilities licensed by the Department of Public Health
5		under the Nursing Home Care Act as Intermediate Care for the
6		Developmentally Disabled facilities or Long Term Care for Under
7		Age 22 facilities, the rates taking effect on the first day of
8		the month that begins at least 45 days after the effective date
9		of this amendatory Act of the 95th General Assembly shall
10		include a statewide increase of 2.5%, as defined by the
11		Department.
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, effective January 1, 2005,
16		facility rates shall be increased by the difference between (i)
17		a facility's per diem property, liability, and malpractice
18		insurance costs as reported in the cost report filed with the
19		Department of Public Aid and used to establish rates effective
20		July 1, 2001 and (ii) those same costs as reported in the
21		facility's 2002 cost report. These costs shall be passed
22		through to the facility without caps or limitations, except for
23		adjustments required under normal auditing procedures.
24		Rates established effective each July 1 shall govern
25		payment for services rendered throughout that fiscal year,
26		except that rates established on July 1, 1996 shall be

SB1814 Enrolled - 1024 - LRB101 09785 HLH 54886 b
1		increased by 6.8% for services provided on or after January 1,
2		1997. Such rates will be based upon the rates calculated for
3		the year beginning July 1, 1990, and for subsequent years
4		thereafter until June 30, 2001 shall be based on the facility
5		cost reports for the facility fiscal year ending at any point
6		in time during the previous calendar year, updated to the
7		midpoint of the rate year. The cost report shall be on file
8		with the Department no later than April 1 of the current rate
9		year. Should the cost report not be on file by April 1, the
10		Department shall base the rate on the latest cost report filed
11		by each skilled care facility and intermediate care facility,
12		updated to the midpoint of the current rate year. In
13		determining rates for services rendered on and after July 1,
14		1985, fixed time shall not be computed at less than zero. The
15		Department shall not make any alterations of regulations which
16		would reduce any component of the Medicaid rate to a level
17		below what that component would have been utilizing in the rate
18		effective on July 1, 1984.
19		(2) Shall take into account the actual costs incurred by
20		facilities in providing services for recipients of skilled
21		nursing and intermediate care services under the medical
22		assistance program.
23		(3) Shall take into account the medical and psycho-social
24		characteristics and needs of the patients.
25		(4) Shall take into account the actual costs incurred by
26		facilities in meeting licensing and certification standards

SB1814 Enrolled - 1025 - LRB101 09785 HLH 54886 b
1		imposed and prescribed by the State of Illinois, any of its
2		political subdivisions or municipalities and by the U.S.
3		Department of Health and Human Services pursuant to Title XIX
4		of the Social Security Act.
5		The Department of Healthcare and Family Services shall
6		develop precise standards for payments to reimburse nursing
7		facilities for any utilization of appropriate rehabilitative
8		personnel for the provision of rehabilitative services which is
9		authorized by federal regulations, including reimbursement for
10		services provided by qualified therapists or qualified
11		assistants, and which is in accordance with accepted
12		professional practices. Reimbursement also may be made for
13		utilization of other supportive personnel under appropriate
14		supervision.
15		The Department shall develop enhanced payments to offset
16		the additional costs incurred by a facility serving exceptional
17		need residents and shall allocate at least $4,000,000 of the
18		funds collected from the assessment established by Section 5B-2
19		of this Code for such payments. For the purpose of this
20		Section, "exceptional needs" means, but need not be limited to,
21		ventilator care and traumatic brain injury care. The enhanced
22		payments for exceptional need residents under this paragraph
23		are not due and payable, however, until (i) the methodologies
24		described in this paragraph are approved by the federal
25		government in an appropriate State Plan amendment and (ii) the
26		assessment imposed by Section 5B-2 of this Code is determined

SB1814 Enrolled - 1026 - LRB101 09785 HLH 54886 b
1		to be a permissible tax under Title XIX of the Social Security
2		Act.
3		Beginning January 1, 2014 the methodologies for
4		reimbursement of nursing facility services as provided under
5		this Section 5-5.4 shall no longer be applicable for services
6		provided on or after January 1, 2014.
7		No payment increase under this Section for the MDS
8		methodology, exceptional care residents, or the
9		socio-development component rate established by Public Act
10		96-1530 of the 96th General Assembly and funded by the
11		assessment imposed under Section 5B-2 of this Code shall be due
12		and payable until after the Department notifies the long-term
13		care providers, in writing, that the payment methodologies to
14		long-term care providers required under this Section have been
15		approved by the Centers for Medicare and Medicaid Services of
16		the U.S. Department of Health and Human Services and the
17		waivers under 42 CFR 433.68 for the assessment imposed by this
18		Section, if necessary, have been granted by the Centers for
19		Medicare and Medicaid Services of the U.S. Department of Health
20		and Human Services. Upon notification to the Department of
21		approval of the payment methodologies required under this
22		Section and the waivers granted under 42 CFR 433.68, all
23		increased payments otherwise due under this Section prior to
24		the date of notification shall be due and payable within 90
25		days of the date federal approval is received.
26		On and after July 1, 2012, the Department shall reduce any

SB1814 Enrolled - 1027 - LRB101 09785 HLH 54886 b
1		rate of reimbursement for services or other payments or alter
2		any methodologies authorized by this Code to reduce any rate of
3		reimbursement for services or other payments in accordance with
4		Section 5-5e.
5		For facilities licensed by the Department of Public Health
6		under the ID/DD Community Care Act as ID/DD Facilities and
7		under the MC/DD Act as MC/DD Facilities, subject to federal
8		approval, the rates taking effect for services delivered on or
9		after August 1, 2019 shall be increased by 3.5% over the rates
10		in effect on June 30, 2019. The Department shall adopt rules,
11		including emergency rules under subsection (ii) of Section 5-45
12		of the Illinois Administrative Procedure Act, to implement the
13		provisions of this Section, including wage increases for direct
14		care staff.
15		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
16		(305 ILCS 5/5-5.4i)
17		Sec. 5-5.4i. Rates and reimbursements.
18		(a) Within 30 days after July 6, 2017 (the effective date
19		of Public Act 100-23), the Department shall increase rates and
20		reimbursements to fund a minimum of a $0.75 per hour wage
21		increase for front-line personnel, including, but not limited
22		to, direct support persons, aides, front-line supervisors,
23		qualified intellectual disabilities professionals, nurses, and
24		non-administrative support staff working in community-based
25		provider organizations serving individuals with developmental

SB1814 Enrolled - 1028 - LRB101 09785 HLH 54886 b
1		disabilities. The Department shall adopt rules, including
2		emergency rules under subsection (y) of Section 5-45 of the
3		Illinois Administrative Procedure Act, to implement the
4		provisions of this Section.
5		(b) Rates and reimbursements. Within 30 days after June 4,
6		2018 (the effective date of Public Act 100-587) this amendatory
7		Act of the 100th General Assembly, the Department shall
8		increase rates and reimbursements to fund a minimum of a $0.50
9		per hour wage increase for front-line personnel, including, but
10		not limited to, direct support persons, aides, front-line
11		supervisors, qualified intellectual disabilities
12		professionals, nurses, and non-administrative support staff
13		working in community-based provider organizations serving
14		individuals with developmental disabilities. The Department
15		shall adopt rules, including emergency rules under subsection
16		(bb) of Section 5-45 of the Illinois Administrative Procedure
17		Act, to implement the provisions of this Section.
18		(c) Within 30 days after the effective date of this
19		Amendatory Act of the 101st General Assembly, subject to
20		federal approval, the Department shall increase rates and
21		reimbursements in effect on June 30, 2019 for community-based
22		providers for persons with Developmental Disabilities by 3.5%.
23		The Department shall adopt rules, including emergency rules
24		under subsection (ii) of Section 5-45 of the Illinois
25		Administrative Procedure Act, to implement the provisions of
26		this Section, including wage increases for direct care staff.

SB1814 Enrolled - 1029 - LRB101 09785 HLH 54886 b
1		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
2		ARTICLE 50. AMENDATORY PROVISIONS
3		Section 50-5. The General Assembly Compensation Act is
4		amended by changing Section 1 as follows:
5		(25 ILCS 115/1) (from Ch. 63, par. 14)
6		Sec. 1. Each member of the General Assembly shall receive
7		an annual salary of $28,000 or as set by the Compensation
8		Review Board, whichever is greater. The following named
9		officers, committee chairmen and committee minority spokesmen
10		shall receive additional amounts per year for their services as
11		such officers, committee chairmen and committee minority
12		spokesmen respectively, as set by the Compensation Review Board
13		or, as follows, whichever is greater: Beginning the second
14		Wednesday in January 1989, the Speaker and the minority leader
15		of the House of Representatives and the President and the
16		minority leader of the Senate, $16,000 each; the majority
17		leader in the House of Representatives $13,500; 5 6 assistant
18		majority leaders and 5 assistant minority leaders in the
19		Senate, $12,000 each; 6 assistant majority leaders and 6
20		assistant minority leaders in the House of Representatives,
21		$10,500 each; 2 Deputy Majority leaders in the House of
22		Representatives $11,500 each; and 2 Deputy Minority leaders in
23		the House of Representatives, $11,500 each; the majority caucus

SB1814 Enrolled - 1030 - LRB101 09785 HLH 54886 b
1		chairman and minority caucus chairman in the Senate, $12,000
2		each; and beginning the second Wednesday in January, 1989, the
3		majority conference chairman and the minority conference
4		chairman in the House of Representatives, $10,500 each;
5		beginning the second Wednesday in January, 1989, the chairman
6		and minority spokesman of each standing committee of the
7		Senate, except the Rules Committee, the Committee on
8		Committees, and the Committee on Assignment of Bills, $6,000
9		each; and beginning the second Wednesday in January, 1989, the
10		chairman and minority spokesman of each standing and select
11		committee of the House of Representatives, $6,000 each; and
12		beginning fiscal year 2020 the majority leader in the Senate,
13		an amount equal to the majority leader in the House. A member
14		who serves in more than one position as an officer, committee
15		chairman, or committee minority spokesman shall receive only
16		one additional amount based on the position paying the highest
17		additional amount. The compensation provided for in this
18		Section to be paid per year to members of the General Assembly,
19		including the additional sums payable per year to officers of
20		the General Assembly shall be paid in 12 equal monthly
21		installments. The first such installment is payable on January
22		31, 1977. All subsequent equal monthly installments are payable
23		on the last working day of the month. A member who has held
24		office any part of a month is entitled to compensation for an
25		entire month.
26		Mileage shall be paid at the rate of 20 cents per mile

SB1814 Enrolled - 1031 - LRB101 09785 HLH 54886 b
1		before January 9, 1985, and at the mileage allowance rate in
2		effect under regulations promulgated pursuant to 5 U.S.C.
3		5707(b)(2) beginning January 9, 1985, for the number of actual
4		highway miles necessarily and conveniently traveled by the most
5		feasible route to be present upon convening of the sessions of
6		the General Assembly by such member in each and every trip
7		during each session in going to and returning from the seat of
8		government, to be computed by the Comptroller. A member
9		traveling by public transportation for such purposes, however,
10		shall be paid his actual cost of that transportation instead of
11		on the mileage rate if his cost of public transportation
12		exceeds the amount to which he would be entitled on a mileage
13		basis. No member may be paid, whether on a mileage basis or for
14		actual costs of public transportation, for more than one such
15		trip for each week the General Assembly is actually in session.
16		Each member shall also receive an allowance of $36 per day for
17		lodging and meals while in attendance at sessions of the
18		General Assembly before January 9, 1985; beginning January 9,
19		1985, such food and lodging allowance shall be equal to the
20		amount per day permitted to be deducted for such expenses under
21		the Internal Revenue Code; however, beginning May 31, 1995, no
22		allowance for food and lodging while in attendance at sessions
23		is authorized for periods of time after the last day in May of
24		each calendar year, except (i) if the General Assembly is
25		convened in special session by either the Governor or the
26		presiding officers of both houses, as provided by subsection

SB1814 Enrolled - 1032 - LRB101 09785 HLH 54886 b
1		(b) of Section 5 of Article IV of the Illinois Constitution or
2		(ii) if the General Assembly is convened to consider bills
3		vetoed, item vetoed, reduced, or returned with specific
4		recommendations for change by the Governor as provided in
5		Section 9 of Article IV of the Illinois Constitution. For
6		fiscal year 2011 and for session days in fiscal years 2012,
7		2013, 2014, 2015, 2016, 2017, 2018, and 2019 only (i) the
8		allowance for lodging and meals is $111 per day and (ii)
9		mileage for automobile travel shall be reimbursed at a rate of
10		$0.39 per mile.
11		Notwithstanding any other provision of law to the contrary,
12		beginning in fiscal year 2012, travel reimbursement for General
13		Assembly members on non-session days shall be calculated using
14		the guidelines set forth by the Legislative Travel Control
15		Board, except that fiscal year 2012, 2013, 2014, 2015, 2016,
16		2017, 2018, and 2019 mileage reimbursement is set at a rate of
17		$0.39 per mile.
18		If a member dies having received only a portion of the
19		amount payable as compensation, the unpaid balance shall be
20		paid to the surviving spouse of such member, or, if there be
21		none, to the estate of such member.
22		(Source: P.A. 99-355, eff. 8-13-15; 99-523, eff. 6-30-16;
23		100-25, eff. 7-26-17; 100-587, eff. 6-4-18.)
24		Section 50-10. The School Code is amended by changing
25		Section 14-7.02 as follows:

SB1814 Enrolled - 1033 - LRB101 09785 HLH 54886 b
1		(105 ILCS 5/14-7.02) (from Ch. 122, par. 14-7.02)
2		Sec. 14-7.02. Children attending private schools, public
3		out-of-state schools, public school residential facilities or
4		private special education facilities. The General Assembly
5		recognizes that non-public schools or special education
6		facilities provide an important service in the educational
7		system in Illinois.
8		If because of his or her disability the special education
9		program of a district is unable to meet the needs of a child
10		and the child attends a non-public school or special education
11		facility, a public out-of-state school or a special education
12		facility owned and operated by a county government unit that
13		provides special educational services required by the child and
14		is in compliance with the appropriate rules and regulations of
15		the State Superintendent of Education, the school district in
16		which the child is a resident shall pay the actual cost of
17		tuition for special education and related services provided
18		during the regular school term and during the summer school
19		term if the child's educational needs so require, excluding
20		room, board and transportation costs charged the child by that
21		non-public school or special education facility, public
22		out-of-state school or county special education facility, or
23		$4,500 per year, whichever is less, and shall provide him any
24		necessary transportation. "Nonpublic special education
25		facility" shall include a residential facility, within or

SB1814 Enrolled - 1034 - LRB101 09785 HLH 54886 b
1		without the State of Illinois, which provides special education
2		and related services to meet the needs of the child by
3		utilizing private schools or public schools, whether located on
4		the site or off the site of the residential facility.
5		The State Board of Education shall promulgate rules and
6		regulations for determining when placement in a private special
7		education facility is appropriate. Such rules and regulations
8		shall take into account the various types of services needed by
9		a child and the availability of such services to the particular
10		child in the public school. In developing these rules and
11		regulations the State Board of Education shall consult with the
12		Advisory Council on Education of Children with Disabilities and
13		hold public hearings to secure recommendations from parents,
14		school personnel, and others concerned about this matter.
15		The State Board of Education shall also promulgate rules
16		and regulations for transportation to and from a residential
17		school. Transportation to and from home to a residential school
18		more than once each school term shall be subject to prior
19		approval by the State Superintendent in accordance with the
20		rules and regulations of the State Board.
21		A school district making tuition payments pursuant to this
22		Section is eligible for reimbursement from the State for the
23		amount of such payments actually made in excess of the district
24		per capita tuition charge for students not receiving special
25		education services. Such reimbursement shall be approved in
26		accordance with Section 14-12.01 and each district shall file

SB1814 Enrolled - 1035 - LRB101 09785 HLH 54886 b
1		its claims, computed in accordance with rules prescribed by the
2		State Board of Education, on forms prescribed by the State
3		Superintendent of Education. Data used as a basis of
4		reimbursement claims shall be for the preceding regular school
5		term and summer school term. Each school district shall
6		transmit its claims to the State Board of Education on or
7		before August 15. The State Board of Education, before
8		approving any such claims, shall determine their accuracy and
9		whether they are based upon services and facilities provided
10		under approved programs. Upon approval the State Board shall
11		cause vouchers to be prepared showing the amount due for
12		payment of reimbursement claims to school districts, for
13		transmittal to the State Comptroller on the 30th day of
14		September, December, and March, respectively, and the final
15		voucher, no later than June 20. If the money appropriated by
16		the General Assembly for such purpose for any year is
17		insufficient, it shall be apportioned on the basis of the
18		claims approved.
19		No child shall be placed in a special education program
20		pursuant to this Section if the tuition cost for special
21		education and related services increases more than 10 percent
22		over the tuition cost for the previous school year or exceeds
23		$4,500 per year unless such costs have been approved by the
24		Illinois Purchased Care Review Board. The Illinois Purchased
25		Care Review Board shall consist of the following persons, or
26		their designees: the Directors of Children and Family Services,

SB1814 Enrolled - 1036 - LRB101 09785 HLH 54886 b
1		Public Health, Public Aid, and the Governor's Office of
2		Management and Budget; the Secretary of Human Services; the
3		State Superintendent of Education; and such other persons as
4		the Governor may designate. The Review Board shall also consist
5		of one non-voting member who is an administrator of a private,
6		nonpublic, special education school. The Review Board shall
7		establish rules and regulations for its determination of
8		allowable costs and payments made by local school districts for
9		special education, room and board, and other related services
10		provided by non-public schools or special education facilities
11		and shall establish uniform standards and criteria which it
12		shall follow. The Review Board shall approve the usual and
13		customary rate or rates of a special education program that (i)
14		is offered by an out-of-state, non-public provider of
15		integrated autism specific educational and autism specific
16		residential services, (ii) offers 2 or more levels of
17		residential care, including at least one locked facility, and
18		(iii) serves 12 or fewer Illinois students.
19		In determining rates based on allowable costs, the Review
20		Board shall consider any wage increases awarded by the General
21		Assembly to front line personnel defined as direct support
22		persons, aides, front-line supervisors, qualified intellectual
23		disabilities professionals, nurses, and non-administrative
24		support staff working in service settings in community-based
25		settings within the State and adjust customary rates or rates
26		of a special education program to be equitable to the wage

SB1814 Enrolled - 1037 - LRB101 09785 HLH 54886 b
1		increase awarded to similar staff positions in a community
2		residential setting. Any wage increase awarded by the General
3		Assembly to front line personnel defined as direct support
4		persons, aides, front-line supervisors, qualified intellectual
5		disabilities professionals, nurses, and non-administrative
6		support staff working in community-based settings within the
7		State, including the $0.75 per hour increase contained in
8		Public Act 100-23 and the $0.50 per hour increase included in
9		Public Act 100-23, shall also be a basis for any facility
10		covered by this Section to appeal its rate before the Review
11		Board under the process defined in Title 89, Part 900, Section
12		340 of the Illinois Administrative Code. Illinois
13		Administrative Code Title 89, Part 900, Section 342 shall be
14		updated to recognize wage increases awarded to community-based
15		settings to be a basis for appeal. However, any wage increase
16		that is captured upon appeal from a previous year shall not be
17		counted by the Review Board as revenue for the purpose of
18		calculating a facility's future rate.
19		Any definition used by the Review Board in administrative
20		rule or policy to define "related organizations" shall include
21		any and all exceptions contained in federal law or regulation
22		as it pertains to the federal definition of "related
23		organizations".
24		The Review Board shall establish uniform definitions and
25		criteria for accounting separately by special education, room
26		and board and other related services costs. The Board shall

SB1814 Enrolled - 1038 - LRB101 09785 HLH 54886 b
1		also establish guidelines for the coordination of services and
2		financial assistance provided by all State agencies to assure
3		that no otherwise qualified child with a disability receiving
4		services under Article 14 shall be excluded from participation
5		in, be denied the benefits of or be subjected to discrimination
6		under any program or activity provided by any State agency.
7		The Review Board shall review the costs for special
8		education and related services provided by non-public schools
9		or special education facilities and shall approve or disapprove
10		such facilities in accordance with the rules and regulations
11		established by it with respect to allowable costs.
12		The State Board of Education shall provide administrative
13		and staff support for the Review Board as deemed reasonable by
14		the State Superintendent of Education. This support shall not
15		include travel expenses or other compensation for any Review
16		Board member other than the State Superintendent of Education.
17		The Review Board shall seek the advice of the Advisory
18		Council on Education of Children with Disabilities on the rules
19		and regulations to be promulgated by it relative to providing
20		special education services.
21		If a child has been placed in a program in which the actual
22		per pupil costs of tuition for special education and related
23		services based on program enrollment, excluding room, board and
24		transportation costs, exceed $4,500 and such costs have been
25		approved by the Review Board, the district shall pay such total
26		costs which exceed $4,500. A district making such tuition

SB1814 Enrolled - 1039 - LRB101 09785 HLH 54886 b
1		payments in excess of $4,500 pursuant to this Section shall be
2		responsible for an amount in excess of $4,500 equal to the
3		district per capita tuition charge and shall be eligible for
4		reimbursement from the State for the amount of such payments
5		actually made in excess of the districts per capita tuition
6		charge for students not receiving special education services.
7		If a child has been placed in an approved individual
8		program and the tuition costs including room and board costs
9		have been approved by the Review Board, then such room and
10		board costs shall be paid by the appropriate State agency
11		subject to the provisions of Section 14-8.01 of this Act. Room
12		and board costs not provided by a State agency other than the
13		State Board of Education shall be provided by the State Board
14		of Education on a current basis. In no event, however, shall
15		the State's liability for funding of these tuition costs begin
16		until after the legal obligations of third party payors have
17		been subtracted from such costs. If the money appropriated by
18		the General Assembly for such purpose for any year is
19		insufficient, it shall be apportioned on the basis of the
20		claims approved. Each district shall submit estimated claims to
21		the State Superintendent of Education. Upon approval of such
22		claims, the State Superintendent of Education shall direct the
23		State Comptroller to make payments on a monthly basis. The
24		frequency for submitting estimated claims and the method of
25		determining payment shall be prescribed in rules and
26		regulations adopted by the State Board of Education. Such

SB1814 Enrolled - 1040 - LRB101 09785 HLH 54886 b
1		current state reimbursement shall be reduced by an amount equal
2		to the proceeds which the child or child's parents are eligible
3		to receive under any public or private insurance or assistance
4		program. Nothing in this Section shall be construed as
5		relieving an insurer or similar third party from an otherwise
6		valid obligation to provide or to pay for services provided to
7		a child with a disability.
8		If it otherwise qualifies, a school district is eligible
9		for the transportation reimbursement under Section 14-13.01
10		and for the reimbursement of tuition payments under this
11		Section whether the non-public school or special education
12		facility, public out-of-state school or county special
13		education facility, attended by a child who resides in that
14		district and requires special educational services, is within
15		or outside of the State of Illinois. However, a district is not
16		eligible to claim transportation reimbursement under this
17		Section unless the district certifies to the State
18		Superintendent of Education that the district is unable to
19		provide special educational services required by the child for
20		the current school year.
21		Nothing in this Section authorizes the reimbursement of a
22		school district for the amount paid for tuition of a child
23		attending a non-public school or special education facility,
24		public out-of-state school or county special education
25		facility unless the school district certifies to the State
26		Superintendent of Education that the special education program

SB1814 Enrolled - 1041 - LRB101 09785 HLH 54886 b
1		of that district is unable to meet the needs of that child
2		because of his disability and the State Superintendent of
3		Education finds that the school district is in substantial
4		compliance with Section 14-4.01. However, if a child is
5		unilaterally placed by a State agency or any court in a
6		non-public school or special education facility, public
7		out-of-state school, or county special education facility, a
8		school district shall not be required to certify to the State
9		Superintendent of Education, for the purpose of tuition
10		reimbursement, that the special education program of that
11		district is unable to meet the needs of a child because of his
12		or her disability.
13		Any educational or related services provided, pursuant to
14		this Section in a non-public school or special education
15		facility or a special education facility owned and operated by
16		a county government unit shall be at no cost to the parent or
17		guardian of the child. However, current law and practices
18		relative to contributions by parents or guardians for costs
19		other than educational or related services are not affected by
20		this amendatory Act of 1978.
21		Reimbursement for children attending public school
22		residential facilities shall be made in accordance with the
23		provisions of this Section.
24		Notwithstanding any other provision of law, any school
25		district receiving a payment under this Section or under
26		Section 14-7.02b, 14-13.01, or 29-5 of this Code may classify

SB1814 Enrolled - 1042 - LRB101 09785 HLH 54886 b
1		all or a portion of the funds that it receives in a particular
2		fiscal year or from general State aid pursuant to Section
3		18-8.05 of this Code as funds received in connection with any
4		funding program for which it is entitled to receive funds from
5		the State in that fiscal year (including, without limitation,
6		any funding program referenced in this Section), regardless of
7		the source or timing of the receipt. The district may not
8		classify more funds as funds received in connection with the
9		funding program than the district is entitled to receive in
10		that fiscal year for that program. Any classification by a
11		district must be made by a resolution of its board of
12		education. The resolution must identify the amount of any
13		payments or general State aid to be classified under this
14		paragraph and must specify the funding program to which the
15		funds are to be treated as received in connection therewith.
16		This resolution is controlling as to the classification of
17		funds referenced therein. A certified copy of the resolution
18		must be sent to the State Superintendent of Education. The
19		resolution shall still take effect even though a copy of the
20		resolution has not been sent to the State Superintendent of
21		Education in a timely manner. No classification under this
22		paragraph by a district shall affect the total amount or timing
23		of money the district is entitled to receive under this Code.
24		No classification under this paragraph by a district shall in
25		any way relieve the district from or affect any requirements
26		that otherwise would apply with respect to that funding

SB1814 Enrolled - 1043 - LRB101 09785 HLH 54886 b
1		program, including any accounting of funds by source, reporting
2		expenditures by original source and purpose, reporting
3		requirements, or requirements of providing services.
4		(Source: P.A. 99-78, eff. 7-20-15; 99-143, eff. 7-27-15;
5		100-587, eff. 6-4-18.)
6		Section 50-15. The School Construction Law is amended by
7		adding Section 5-43 as follows:
8		(105 ILCS 230/5-43 new)
9		Sec. 5-43. School Construction Task Force.
10		(a) There is hereby created the School Construction Task
11		Force. The Task Force shall consist of the following members:
12		(1) A member appointed by the Governor who shall serve
13		as the Chairperson.
14		(2) The Director of the Governor's Office of Management
15		and Budget, or his or her designee, who shall serve as the
16		vice-chairperson.
17		(3) The Executive Director of the Capital Development
18		Board or his or her designee.
19		(4) The State Superintendent of Education or his or her
20		designee.
21		(5) A representative appointed the Speaker of the House
22		of Representatives.
23		(6) A senator appointed by the President of the Senate.
24		(7) A representative appointed by the Minority Leader

SB1814 Enrolled - 1044 - LRB101 09785 HLH 54886 b
1		of the House of Representatives.
2		(8) A senator appointed by the Minority Leader of the
3		Senate.
4		(9) Five public members appointed by the Governor
5		representing each of the following:
6		(A) Early childhood education programs.
7		(B) Elementary school districts.
8		(C) High school districts.
9		(D) Unit districts.
10		(E) Vocational education programs.
11		(b) The Task Force shall meet at the call of the
12		Chairperson. The State Board of Education shall provide
13		administrative and other support to the Task Force. Members of
14		the Task Force shall serve without compensation, but may be
15		reimbursed for travel and related expenses from funds
16		appropriated for that purpose, subject to the rules of the
17		appropriate travel control board.
18		(c) The Task Force must review this Law and research the
19		needs for capital improvements in schools throughout this
20		State. On or before March 1, 2020, the Task Force must submit a
21		report to the Governor, General Assembly, and the chairperson
22		of the State Board of Education that outlines recommendations
23		for revising this Law and implementing a sound capital program
24		to support the capital needs of public schools in this State,
25		early childhood education programs, and vocational education
26		programs.

SB1814 Enrolled - 1045 - LRB101 09785 HLH 54886 b
1		(d) This Section is repealed on July 1, 2020.
2		Section 50-20. The Illinois Public Aid Code is amended by
3		changing Sections 5-2 and 5A-2 and by adding Sections 5-5.14.5
4		and 5-5h as follows:
5		(305 ILCS 5/5-2) (from Ch. 23, par. 5-2)
6		Sec. 5-2. Classes of Persons Eligible.
7		Medical assistance under this Article shall be available to
8		any of the following classes of persons in respect to whom a
9		plan for coverage has been submitted to the Governor by the
10		Illinois Department and approved by him. If changes made in
11		this Section 5-2 require federal approval, they shall not take
12		effect until such approval has been received:
13		1. Recipients of basic maintenance grants under
14		Articles III and IV.
15		2. Beginning January 1, 2014, persons otherwise
16		eligible for basic maintenance under Article III,
17		excluding any eligibility requirements that are
18		inconsistent with any federal law or federal regulation, as
19		interpreted by the U.S. Department of Health and Human
20		Services, but who fail to qualify thereunder on the basis
21		of need, and who have insufficient income and resources to
22		meet the costs of necessary medical care, including but not
23		limited to the following:
24		(a) All persons otherwise eligible for basic

SB1814 Enrolled - 1046 - LRB101 09785 HLH 54886 b
1		maintenance under Article III but who fail to qualify
2		under that Article on the basis of need and who meet
3		either of the following requirements:
4		(i) their income, as determined by the
5		Illinois Department in accordance with any federal
6		requirements, is equal to or less than 100% of the
7		federal poverty level; or
8		(ii) their income, after the deduction of
9		costs incurred for medical care and for other types
10		of remedial care, is equal to or less than 100% of
11		the federal poverty level.
12		(b) (Blank).
13		3. (Blank).
14		4. Persons not eligible under any of the preceding
15		paragraphs who fall sick, are injured, or die, not having
16		sufficient money, property or other resources to meet the
17		costs of necessary medical care or funeral and burial
18		expenses.
19		5.(a) Beginning January 1, 2020, women Women during
20		pregnancy and during the 12-month 60-day period beginning
21		on the last day of the pregnancy, together with their
22		infants, whose income is at or below 200% of the federal
23		poverty level. Until September 30, 2019, or sooner if the
24		maintenance of effort requirements under the Patient
25		Protection and Affordable Care Act are eliminated or may be
26		waived before then, women during pregnancy and during the

SB1814 Enrolled - 1047 - LRB101 09785 HLH 54886 b
1		12-month 60-day period beginning on the last day of the
2		pregnancy, whose countable monthly income, after the
3		deduction of costs incurred for medical care and for other
4		types of remedial care as specified in administrative rule,
5		is equal to or less than the Medical Assistance-No Grant(C)
6		(MANG(C)) Income Standard in effect on April 1, 2013 as set
7		forth in administrative rule.
8		(b) The plan for coverage shall provide ambulatory
9		prenatal care to pregnant women during a presumptive
10		eligibility period and establish an income eligibility
11		standard that is equal to 200% of the federal poverty
12		level, provided that costs incurred for medical care are
13		not taken into account in determining such income
14		eligibility.
15		(c) The Illinois Department may conduct a
16		demonstration in at least one county that will provide
17		medical assistance to pregnant women, together with their
18		infants and children up to one year of age, where the
19		income eligibility standard is set up to 185% of the
20		nonfarm income official poverty line, as defined by the
21		federal Office of Management and Budget. The Illinois
22		Department shall seek and obtain necessary authorization
23		provided under federal law to implement such a
24		demonstration. Such demonstration may establish resource
25		standards that are not more restrictive than those
26		established under Article IV of this Code.

SB1814 Enrolled - 1048 - LRB101 09785 HLH 54886 b
1		6. (a) Children younger than age 19 when countable
2		income is at or below 133% of the federal poverty level.
3		Until September 30, 2019, or sooner if the maintenance of
4		effort requirements under the Patient Protection and
5		Affordable Care Act are eliminated or may be waived before
6		then, children younger than age 19 whose countable monthly
7		income, after the deduction of costs incurred for medical
8		care and for other types of remedial care as specified in
9		administrative rule, is equal to or less than the Medical
10		Assistance-No Grant(C) (MANG(C)) Income Standard in effect
11		on April 1, 2013 as set forth in administrative rule.
12		(b) Children and youth who are under temporary custody
13		or guardianship of the Department of Children and Family
14		Services or who receive financial assistance in support of
15		an adoption or guardianship placement from the Department
16		of Children and Family Services.
17		7. (Blank).
18		8. As required under federal law, persons who are
19		eligible for Transitional Medical Assistance as a result of
20		an increase in earnings or child or spousal support
21		received. The plan for coverage for this class of persons
22		shall:
23		(a) extend the medical assistance coverage to the
24		extent required by federal law; and
25		(b) offer persons who have initially received 6
26		months of the coverage provided in paragraph (a) above,

SB1814 Enrolled - 1049 - LRB101 09785 HLH 54886 b
1		the option of receiving an additional 6 months of
2		coverage, subject to the following:
3		(i) such coverage shall be pursuant to
4		provisions of the federal Social Security Act;
5		(ii) such coverage shall include all services
6		covered under Illinois' State Medicaid Plan;
7		(iii) no premium shall be charged for such
8		coverage; and
9		(iv) such coverage shall be suspended in the
10		event of a person's failure without good cause to
11		file in a timely fashion reports required for this
12		coverage under the Social Security Act and
13		coverage shall be reinstated upon the filing of
14		such reports if the person remains otherwise
15		eligible.
16		9. Persons with acquired immunodeficiency syndrome
17		(AIDS) or with AIDS-related conditions with respect to whom
18		there has been a determination that but for home or
19		community-based services such individuals would require
20		the level of care provided in an inpatient hospital,
21		skilled nursing facility or intermediate care facility the
22		cost of which is reimbursed under this Article. Assistance
23		shall be provided to such persons to the maximum extent
24		permitted under Title XIX of the Federal Social Security
25		Act.
26		10. Participants in the long-term care insurance

SB1814 Enrolled - 1050 - LRB101 09785 HLH 54886 b
1		partnership program established under the Illinois
2		Long-Term Care Partnership Program Act who meet the
3		qualifications for protection of resources described in
4		Section 15 of that Act.
5		11. Persons with disabilities who are employed and
6		eligible for Medicaid, pursuant to Section
7		1902(a)(10)(A)(ii)(xv) of the Social Security Act, and,
8		subject to federal approval, persons with a medically
9		improved disability who are employed and eligible for
10		Medicaid pursuant to Section 1902(a)(10)(A)(ii)(xvi) of
11		the Social Security Act, as provided by the Illinois
12		Department by rule. In establishing eligibility standards
13		under this paragraph 11, the Department shall, subject to
14		federal approval:
15		(a) set the income eligibility standard at not
16		lower than 350% of the federal poverty level;
17		(b) exempt retirement accounts that the person
18		cannot access without penalty before the age of 59 1/2,
19		and medical savings accounts established pursuant to
20		26 U.S.C. 220;
21		(c) allow non-exempt assets up to $25,000 as to
22		those assets accumulated during periods of eligibility
23		under this paragraph 11; and
24		(d) continue to apply subparagraphs (b) and (c) in
25		determining the eligibility of the person under this
26		Article even if the person loses eligibility under this

SB1814 Enrolled - 1051 - LRB101 09785 HLH 54886 b
1		paragraph 11.
2		12. Subject to federal approval, persons who are
3		eligible for medical assistance coverage under applicable
4		provisions of the federal Social Security Act and the
5		federal Breast and Cervical Cancer Prevention and
6		Treatment Act of 2000. Those eligible persons are defined
7		to include, but not be limited to, the following persons:
8		(1) persons who have been screened for breast or
9		cervical cancer under the U.S. Centers for Disease
10		Control and Prevention Breast and Cervical Cancer
11		Program established under Title XV of the federal
12		Public Health Services Act in accordance with the
13		requirements of Section 1504 of that Act as
14		administered by the Illinois Department of Public
15		Health; and
16		(2) persons whose screenings under the above
17		program were funded in whole or in part by funds
18		appropriated to the Illinois Department of Public
19		Health for breast or cervical cancer screening.
20		"Medical assistance" under this paragraph 12 shall be
21		identical to the benefits provided under the State's
22		approved plan under Title XIX of the Social Security Act.
23		The Department must request federal approval of the
24		coverage under this paragraph 12 within 30 days after the
25		effective date of this amendatory Act of the 92nd General
26		Assembly.

SB1814 Enrolled - 1052 - LRB101 09785 HLH 54886 b
1		In addition to the persons who are eligible for medical
2		assistance pursuant to subparagraphs (1) and (2) of this
3		paragraph 12, and to be paid from funds appropriated to the
4		Department for its medical programs, any uninsured person
5		as defined by the Department in rules residing in Illinois
6		who is younger than 65 years of age, who has been screened
7		for breast and cervical cancer in accordance with standards
8		and procedures adopted by the Department of Public Health
9		for screening, and who is referred to the Department by the
10		Department of Public Health as being in need of treatment
11		for breast or cervical cancer is eligible for medical
12		assistance benefits that are consistent with the benefits
13		provided to those persons described in subparagraphs (1)
14		and (2). Medical assistance coverage for the persons who
15		are eligible under the preceding sentence is not dependent
16		on federal approval, but federal moneys may be used to pay
17		for services provided under that coverage upon federal
18		approval.
19		13. Subject to appropriation and to federal approval,
20		persons living with HIV/AIDS who are not otherwise eligible
21		under this Article and who qualify for services covered
22		under Section 5-5.04 as provided by the Illinois Department
23		by rule.
24		14. Subject to the availability of funds for this
25		purpose, the Department may provide coverage under this
26		Article to persons who reside in Illinois who are not

SB1814 Enrolled - 1053 - LRB101 09785 HLH 54886 b
1		eligible under any of the preceding paragraphs and who meet
2		the income guidelines of paragraph 2(a) of this Section and
3		(i) have an application for asylum pending before the
4		federal Department of Homeland Security or on appeal before
5		a court of competent jurisdiction and are represented
6		either by counsel or by an advocate accredited by the
7		federal Department of Homeland Security and employed by a
8		not-for-profit organization in regard to that application
9		or appeal, or (ii) are receiving services through a
10		federally funded torture treatment center. Medical
11		coverage under this paragraph 14 may be provided for up to
12		24 continuous months from the initial eligibility date so
13		long as an individual continues to satisfy the criteria of
14		this paragraph 14. If an individual has an appeal pending
15		regarding an application for asylum before the Department
16		of Homeland Security, eligibility under this paragraph 14
17		may be extended until a final decision is rendered on the
18		appeal. The Department may adopt rules governing the
19		implementation of this paragraph 14.
20		15. Family Care Eligibility.
21		(a) On and after July 1, 2012, a parent or other
22		caretaker relative who is 19 years of age or older when
23		countable income is at or below 133% of the federal
24		poverty level. A person may not spend down to become
25		eligible under this paragraph 15.
26		(b) Eligibility shall be reviewed annually.

SB1814 Enrolled - 1054 - LRB101 09785 HLH 54886 b
1		(c) (Blank).
2		(d) (Blank).
3		(e) (Blank).
4		(f) (Blank).
5		(g) (Blank).
6		(h) (Blank).
7		(i) Following termination of an individual's
8		coverage under this paragraph 15, the individual must
9		be determined eligible before the person can be
10		re-enrolled.
11		16. Subject to appropriation, uninsured persons who
12		are not otherwise eligible under this Section who have been
13		certified and referred by the Department of Public Health
14		as having been screened and found to need diagnostic
15		evaluation or treatment, or both diagnostic evaluation and
16		treatment, for prostate or testicular cancer. For the
17		purposes of this paragraph 16, uninsured persons are those
18		who do not have creditable coverage, as defined under the
19		Health Insurance Portability and Accountability Act, or
20		have otherwise exhausted any insurance benefits they may
21		have had, for prostate or testicular cancer diagnostic
22		evaluation or treatment, or both diagnostic evaluation and
23		treatment. To be eligible, a person must furnish a Social
24		Security number. A person's assets are exempt from
25		consideration in determining eligibility under this
26		paragraph 16. Such persons shall be eligible for medical

SB1814 Enrolled - 1055 - LRB101 09785 HLH 54886 b
1		assistance under this paragraph 16 for so long as they need
2		treatment for the cancer. A person shall be considered to
3		need treatment if, in the opinion of the person's treating
4		physician, the person requires therapy directed toward
5		cure or palliation of prostate or testicular cancer,
6		including recurrent metastatic cancer that is a known or
7		presumed complication of prostate or testicular cancer and
8		complications resulting from the treatment modalities
9		themselves. Persons who require only routine monitoring
10		services are not considered to need treatment. "Medical
11		assistance" under this paragraph 16 shall be identical to
12		the benefits provided under the State's approved plan under
13		Title XIX of the Social Security Act. Notwithstanding any
14		other provision of law, the Department (i) does not have a
15		claim against the estate of a deceased recipient of
16		services under this paragraph 16 and (ii) does not have a
17		lien against any homestead property or other legal or
18		equitable real property interest owned by a recipient of
19		services under this paragraph 16.
20		17. Persons who, pursuant to a waiver approved by the
21		Secretary of the U.S. Department of Health and Human
22		Services, are eligible for medical assistance under Title
23		XIX or XXI of the federal Social Security Act.
24		Notwithstanding any other provision of this Code and
25		consistent with the terms of the approved waiver, the
26		Illinois Department, may by rule:

SB1814 Enrolled - 1056 - LRB101 09785 HLH 54886 b
1		(a) Limit the geographic areas in which the waiver
2		program operates.
3		(b) Determine the scope, quantity, duration, and
4		quality, and the rate and method of reimbursement, of
5		the medical services to be provided, which may differ
6		from those for other classes of persons eligible for
7		assistance under this Article.
8		(c) Restrict the persons' freedom in choice of
9		providers.
10		18. Beginning January 1, 2014, persons aged 19 or
11		older, but younger than 65, who are not otherwise eligible
12		for medical assistance under this Section 5-2, who qualify
13		for medical assistance pursuant to 42 U.S.C.
14		1396a(a)(10)(A)(i)(VIII) and applicable federal
15		regulations, and who have income at or below 133% of the
16		federal poverty level plus 5% for the applicable family
17		size as determined pursuant to 42 U.S.C. 1396a(e)(14) and
18		applicable federal regulations. Persons eligible for
19		medical assistance under this paragraph 18 shall receive
20		coverage for the Health Benefits Service Package as that
21		term is defined in subsection (m) of Section 5-1.1 of this
22		Code. If Illinois' federal medical assistance percentage
23		(FMAP) is reduced below 90% for persons eligible for
24		medical assistance under this paragraph 18, eligibility
25		under this paragraph 18 shall cease no later than the end
26		of the third month following the month in which the

SB1814 Enrolled - 1057 - LRB101 09785 HLH 54886 b
1		reduction in FMAP takes effect.
2		19. Beginning January 1, 2014, as required under 42
3		U.S.C. 1396a(a)(10)(A)(i)(IX), persons older than age 18
4		and younger than age 26 who are not otherwise eligible for
5		medical assistance under paragraphs (1) through (17) of
6		this Section who (i) were in foster care under the
7		responsibility of the State on the date of attaining age 18
8		or on the date of attaining age 21 when a court has
9		continued wardship for good cause as provided in Section
10		2-31 of the Juvenile Court Act of 1987 and (ii) received
11		medical assistance under the Illinois Title XIX State Plan
12		or waiver of such plan while in foster care.
13		20. Beginning January 1, 2018, persons who are
14		foreign-born victims of human trafficking, torture, or
15		other serious crimes as defined in Section 2-19 of this
16		Code and their derivative family members if such persons:
17		(i) reside in Illinois; (ii) are not eligible under any of
18		the preceding paragraphs; (iii) meet the income guidelines
19		of subparagraph (a) of paragraph 2; and (iv) meet the
20		nonfinancial eligibility requirements of Sections 16-2,
21		16-3, and 16-5 of this Code. The Department may extend
22		medical assistance for persons who are foreign-born
23		victims of human trafficking, torture, or other serious
24		crimes whose medical assistance would be terminated
25		pursuant to subsection (b) of Section 16-5 if the
26		Department determines that the person, during the year of

SB1814 Enrolled - 1058 - LRB101 09785 HLH 54886 b
1		initial eligibility (1) experienced a health crisis, (2)
2		has been unable, after reasonable attempts, to obtain
3		necessary information from a third party, or (3) has other
4		extenuating circumstances that prevented the person from
5		completing his or her application for status. The
6		Department may adopt any rules necessary to implement the
7		provisions of this paragraph.
8		In implementing the provisions of Public Act 96-20, the
9		Department is authorized to adopt only those rules necessary,
10		including emergency rules. Nothing in Public Act 96-20 permits
11		the Department to adopt rules or issue a decision that expands
12		eligibility for the FamilyCare Program to a person whose income
13		exceeds 185% of the Federal Poverty Level as determined from
14		time to time by the U.S. Department of Health and Human
15		Services, unless the Department is provided with express
16		statutory authority.
17		The eligibility of any such person for medical assistance
18		under this Article is not affected by the payment of any grant
19		under the Senior Citizens and Persons with Disabilities
20		Property Tax Relief Act or any distributions or items of income
21		described under subparagraph (X) of paragraph (2) of subsection
22		(a) of Section 203 of the Illinois Income Tax Act.
23		The Department shall by rule establish the amounts of
24		assets to be disregarded in determining eligibility for medical
25		assistance, which shall at a minimum equal the amounts to be
26		disregarded under the Federal Supplemental Security Income

SB1814 Enrolled - 1059 - LRB101 09785 HLH 54886 b
1		Program. The amount of assets of a single person to be
2		disregarded shall not be less than $2,000, and the amount of
3		assets of a married couple to be disregarded shall not be less
4		than $3,000.
5		To the extent permitted under federal law, any person found
6		guilty of a second violation of Article VIIIA shall be
7		ineligible for medical assistance under this Article, as
8		provided in Section 8A-8.
9		The eligibility of any person for medical assistance under
10		this Article shall not be affected by the receipt by the person
11		of donations or benefits from fundraisers held for the person
12		in cases of serious illness, as long as neither the person nor
13		members of the person's family have actual control over the
14		donations or benefits or the disbursement of the donations or
15		benefits.
16		Notwithstanding any other provision of this Code, if the
17		United States Supreme Court holds Title II, Subtitle A, Section
18		2001(a) of Public Law 111-148 to be unconstitutional, or if a
19		holding of Public Law 111-148 makes Medicaid eligibility
20		allowed under Section 2001(a) inoperable, the State or a unit
21		of local government shall be prohibited from enrolling
22		individuals in the Medical Assistance Program as the result of
23		federal approval of a State Medicaid waiver on or after the
24		effective date of this amendatory Act of the 97th General
25		Assembly, and any individuals enrolled in the Medical
26		Assistance Program pursuant to eligibility permitted as a

SB1814 Enrolled - 1060 - LRB101 09785 HLH 54886 b
1		result of such a State Medicaid waiver shall become immediately
2		ineligible.
3		Notwithstanding any other provision of this Code, if an Act
4		of Congress that becomes a Public Law eliminates Section
5		2001(a) of Public Law 111-148, the State or a unit of local
6		government shall be prohibited from enrolling individuals in
7		the Medical Assistance Program as the result of federal
8		approval of a State Medicaid waiver on or after the effective
9		date of this amendatory Act of the 97th General Assembly, and
10		any individuals enrolled in the Medical Assistance Program
11		pursuant to eligibility permitted as a result of such a State
12		Medicaid waiver shall become immediately ineligible.
13		Effective October 1, 2013, the determination of
14		eligibility of persons who qualify under paragraphs 5, 6, 8,
15		15, 17, and 18 of this Section shall comply with the
16		requirements of 42 U.S.C. 1396a(e)(14) and applicable federal
17		regulations.
18		The Department of Healthcare and Family Services, the
19		Department of Human Services, and the Illinois health insurance
20		marketplace shall work cooperatively to assist persons who
21		would otherwise lose health benefits as a result of changes
22		made under this amendatory Act of the 98th General Assembly to
23		transition to other health insurance coverage.
24		(Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13;
25		99-143, eff. 7-27-15; 99-870, eff. 8-22-16.)

SB1814 Enrolled - 1061 - LRB101 09785 HLH 54886 b
1		(305 ILCS 5/5-5.14.5 new)
2		Sec. 5-5.14.5. Treatment; substance use disorder and
3		mental health. The Department shall consult with stakeholders
4		and General Assembly members for input on a plan to develop
5		enhanced Medicaid rates for substance use disorder treatment
6		and mental health treatment in underserved communities. The
7		Department shall present the plan to General Assembly members
8		within 3 months of the effective date of this amendatory Act of
9		the 101st General Assembly, which will specifically address
10		ensuring access to treatment in provider deserts. Within 4
11		months of the effective date of this amendatory Act of the
12		101st General Assembly, the Department shall submit a State
13		plan amendment to create medical assistance enhanced rates to
14		enhance access to those to community mental health services and
15		substance abuse services for underserved communities. Subject
16		to federal approval, the Department shall create medical
17		assistance enhanced rates for community mental health services
18		and substance abuse providers for underserved communities to
19		enhance access to those communities.
20		(305 ILCS 5/5-5h new)
21		Sec. 5-5h. Long-term acute care hospital base rates.
22		(a) The base per diem rate paid to long-term acute care
23		hospitals for Medicaid services on and after January 1, 2020
24		must be $60 more than the base rate in effect on June 30, 2019.
25		(b) Nothing in this Section shall change the rates

SB1814 Enrolled - 1062 - LRB101 09785 HLH 54886 b
1		authorized under Section 5A-12.6 or the Long-Term Acute Care
2		Hospital Quality Improvement Transfer Program Act.
3		(305 ILCS 5/5A-2) (from Ch. 23, par. 5A-2)
4		(Section scheduled to be repealed on July 1, 2020)
5		Sec. 5A-2. Assessment.
6		(a)(1) Subject to Sections 5A-3 and 5A-10, for State fiscal
7		years 2009 through 2018, or as long as continued under Section
8		5A-16, an annual assessment on inpatient services is imposed on
9		each hospital provider in an amount equal to $218.38 multiplied
10		by the difference of the hospital's occupied bed days less the
11		hospital's Medicare bed days, provided, however, that the
12		amount of $218.38 shall be increased by a uniform percentage to
13		generate an amount equal to 75% of the State share of the
14		payments authorized under Section 5A-12.5, with such increase
15		only taking effect upon the date that a State share for such
16		payments is required under federal law. For the period of April
17		through June 2015, the amount of $218.38 used to calculate the
18		assessment under this paragraph shall, by emergency rule under
19		subsection (s) of Section 5-45 of the Illinois Administrative
20		Procedure Act, be increased by a uniform percentage to generate
21		$20,250,000 in the aggregate for that period from all hospitals
22		subject to the annual assessment under this paragraph.
23		(2) In addition to any other assessments imposed under this
24		Article, effective July 1, 2016 and semi-annually thereafter
25		through June 2018, or as provided in Section 5A-16, in addition

SB1814 Enrolled - 1063 - LRB101 09785 HLH 54886 b
1		to any federally required State share as authorized under
2		paragraph (1), the amount of $218.38 shall be increased by a
3		uniform percentage to generate an amount equal to 75% of the
4		ACA Assessment Adjustment, as defined in subsection (b-6) of
5		this Section.
6		For State fiscal years 2009 through 2018, or as provided in
7		Section 5A-16, a hospital's occupied bed days and Medicare bed
8		days shall be determined using the most recent data available
9		from each hospital's 2005 Medicare cost report as contained in
10		the Healthcare Cost Report Information System file, for the
11		quarter ending on December 31, 2006, without regard to any
12		subsequent adjustments or changes to such data. If a hospital's
13		2005 Medicare cost report is not contained in the Healthcare
14		Cost Report Information System, then the Illinois Department
15		may obtain the hospital provider's occupied bed days and
16		Medicare bed days from any source available, including, but not
17		limited to, records maintained by the hospital provider, which
18		may be inspected at all times during business hours of the day
19		by the Illinois Department or its duly authorized agents and
20		employees.
21		(3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State
22		fiscal years 2019 and 2020, an annual assessment on inpatient
23		services is imposed on each hospital provider in an amount
24		equal to $197.19 multiplied by the difference of the hospital's
25		occupied bed days less the hospital's Medicare bed days;
26		however, for State fiscal year 2021 2020, the amount of $197.19

SB1814 Enrolled - 1064 - LRB101 09785 HLH 54886 b
1		shall be increased by a uniform percentage to generate an
2		additional $6,250,000 in the aggregate for that period from all
3		hospitals subject to the annual assessment under this
4		paragraph. For State fiscal years 2019 and 2020, a hospital's
5		occupied bed days and Medicare bed days shall be determined
6		using the most recent data available from each hospital's 2015
7		Medicare cost report as contained in the Healthcare Cost Report
8		Information System file, for the quarter ending on March 31,
9		2017, without regard to any subsequent adjustments or changes
10		to such data. If a hospital's 2015 Medicare cost report is not
11		contained in the Healthcare Cost Report Information System,
12		then the Illinois Department may obtain the hospital provider's
13		occupied bed days and Medicare bed days from any source
14		available, including, but not limited to, records maintained by
15		the hospital provider, which may be inspected at all times
16		during business hours of the day by the Illinois Department or
17		its duly authorized agents and employees. Notwithstanding any
18		other provision in this Article, for a hospital provider that
19		did not have a 2015 Medicare cost report, but paid an
20		assessment in State fiscal year 2018 on the basis of
21		hypothetical data, that assessment amount shall be used for
22		State fiscal years 2019 and 2020; however, for State fiscal
23		year 2021 2020, the assessment amount shall be increased by the
24		proportion that it represents of the total annual assessment
25		that is generated from all hospitals in order to generate
26		$6,250,000 in the aggregate for that period from all hospitals

SB1814 Enrolled - 1065 - LRB101 09785 HLH 54886 b
1		subject to the annual assessment under this paragraph.
2		Subject to Sections 5A-3 and 5A-10, for State fiscal years
3		2021 through 2024, an annual assessment on inpatient services
4		is imposed on each hospital provider in an amount equal to
5		$197.19 multiplied by the difference of the hospital's occupied
6		bed days less the hospital's Medicare bed days, provided
7		however, that the amount of $197.19 used to calculate the
8		assessment under this paragraph shall, by rule, be adjusted by
9		a uniform percentage to generate the same total annual
10		assessment that was generated in State fiscal year 2020 from
11		all hospitals subject to the annual assessment under this
12		paragraph plus $6,250,000. For State fiscal years 2021 and
13		2022, a hospital's occupied bed days and Medicare bed days
14		shall be determined using the most recent data available from
15		each hospital's 2017 Medicare cost report as contained in the
16		Healthcare Cost Report Information System file, for the quarter
17		ending on March 31, 2019, without regard to any subsequent
18		adjustments or changes to such data. For State fiscal years
19		2023 and 2024, a hospital's occupied bed days and Medicare bed
20		days shall be determined using the most recent data available
21		from each hospital's 2019 Medicare cost report as contained in
22		the Healthcare Cost Report Information System file, for the
23		quarter ending on March 31, 2021, without regard to any
24		subsequent adjustments or changes to such data.
25		(b) (Blank).
26		(b-5)(1) Subject to Sections 5A-3 and 5A-10, for the

SB1814 Enrolled - 1066 - LRB101 09785 HLH 54886 b
1		portion of State fiscal year 2012, beginning June 10, 2012
2		through June 30, 2012, and for State fiscal years 2013 through
3		2018, or as provided in Section 5A-16, an annual assessment on
4		outpatient services is imposed on each hospital provider in an
5		amount equal to .008766 multiplied by the hospital's outpatient
6		gross revenue, provided, however, that the amount of .008766
7		shall be increased by a uniform percentage to generate an
8		amount equal to 25% of the State share of the payments
9		authorized under Section 5A-12.5, with such increase only
10		taking effect upon the date that a State share for such
11		payments is required under federal law. For the period
12		beginning June 10, 2012 through June 30, 2012, the annual
13		assessment on outpatient services shall be prorated by
14		multiplying the assessment amount by a fraction, the numerator
15		of which is 21 days and the denominator of which is 365 days.
16		For the period of April through June 2015, the amount of
17		.008766 used to calculate the assessment under this paragraph
18		shall, by emergency rule under subsection (s) of Section 5-45
19		of the Illinois Administrative Procedure Act, be increased by a
20		uniform percentage to generate $6,750,000 in the aggregate for
21		that period from all hospitals subject to the annual assessment
22		under this paragraph.
23		(2) In addition to any other assessments imposed under this
24		Article, effective July 1, 2016 and semi-annually thereafter
25		through June 2018, in addition to any federally required State
26		share as authorized under paragraph (1), the amount of .008766

SB1814 Enrolled - 1067 - LRB101 09785 HLH 54886 b
1		shall be increased by a uniform percentage to generate an
2		amount equal to 25% of the ACA Assessment Adjustment, as
3		defined in subsection (b-6) of this Section.
4		For the portion of State fiscal year 2012, beginning June
5		10, 2012 through June 30, 2012, and State fiscal years 2013
6		through 2018, or as provided in Section 5A-16, a hospital's
7		outpatient gross revenue shall be determined using the most
8		recent data available from each hospital's 2009 Medicare cost
9		report as contained in the Healthcare Cost Report Information
10		System file, for the quarter ending on June 30, 2011, without
11		regard to any subsequent adjustments or changes to such data.
12		If a hospital's 2009 Medicare cost report is not contained in
13		the Healthcare Cost Report Information System, then the
14		Department may obtain the hospital provider's outpatient gross
15		revenue from any source available, including, but not limited
16		to, records maintained by the hospital provider, which may be
17		inspected at all times during business hours of the day by the
18		Department or its duly authorized agents and employees.
19		(3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State
20		fiscal years 2019 and 2020, an annual assessment on outpatient
21		services is imposed on each hospital provider in an amount
22		equal to .01358 multiplied by the hospital's outpatient gross
23		revenue; however, for State fiscal year 2021 2020, the amount
24		of .01358 shall be increased by a uniform percentage to
25		generate an additional $6,250,000 in the aggregate for that
26		period from all hospitals subject to the annual assessment

SB1814 Enrolled - 1068 - LRB101 09785 HLH 54886 b
1		under this paragraph. For State fiscal years 2019 and 2020, a
2		hospital's outpatient gross revenue shall be determined using
3		the most recent data available from each hospital's 2015
4		Medicare cost report as contained in the Healthcare Cost Report
5		Information System file, for the quarter ending on March 31,
6		2017, without regard to any subsequent adjustments or changes
7		to such data. If a hospital's 2015 Medicare cost report is not
8		contained in the Healthcare Cost Report Information System,
9		then the Department may obtain the hospital provider's
10		outpatient gross revenue from any source available, including,
11		but not limited to, records maintained by the hospital
12		provider, which may be inspected at all times during business
13		hours of the day by the Department or its duly authorized
14		agents and employees. Notwithstanding any other provision in
15		this Article, for a hospital provider that did not have a 2015
16		Medicare cost report, but paid an assessment in State fiscal
17		year 2018 on the basis of hypothetical data, that assessment
18		amount shall be used for State fiscal years 2019 and 2020;
19		however, for State fiscal year 2021 2020, the assessment amount
20		shall be increased by the proportion that it represents of the
21		total annual assessment that is generated from all hospitals in
22		order to generate $6,250,000 in the aggregate for that period
23		from all hospitals subject to the annual assessment under this
24		paragraph.
25		Subject to Sections 5A-3 and 5A-10, for State fiscal years
26		2021 through 2024, an annual assessment on outpatient services

SB1814 Enrolled - 1069 - LRB101 09785 HLH 54886 b
1		is imposed on each hospital provider in an amount equal to
2		.01358 multiplied by the hospital's outpatient gross revenue,
3		provided however, that the amount of .01358 used to calculate
4		the assessment under this paragraph shall, by rule, be adjusted
5		by a uniform percentage to generate the same total annual
6		assessment that was generated in State fiscal year 2020 from
7		all hospitals subject to the annual assessment under this
8		paragraph plus $6,250,000. For State fiscal years 2021 and
9		2022, a hospital's outpatient gross revenue shall be determined
10		using the most recent data available from each hospital's 2017
11		Medicare cost report as contained in the Healthcare Cost Report
12		Information System file, for the quarter ending on March 31,
13		2019, without regard to any subsequent adjustments or changes
14		to such data. For State fiscal years 2023 and 2024, a
15		hospital's outpatient gross revenue shall be determined using
16		the most recent data available from each hospital's 2019
17		Medicare cost report as contained in the Healthcare Cost Report
18		Information System file, for the quarter ending on March 31,
19		2021, without regard to any subsequent adjustments or changes
20		to such data.
21		(b-6)(1) As used in this Section, "ACA Assessment
22		Adjustment" means:
23		(A) For the period of July 1, 2016 through December 31,
24		2016, the product of .19125 multiplied by the sum of the
25		fee-for-service payments to hospitals as authorized under
26		Section 5A-12.5 and the adjustments authorized under

SB1814 Enrolled - 1070 - LRB101 09785 HLH 54886 b
1		subsection (t) of Section 5A-12.2 to managed care
2		organizations for hospital services due and payable in the
3		month of April 2016 multiplied by 6.
4		(B) For the period of January 1, 2017 through June 30,
5		2017, the product of .19125 multiplied by the sum of the
6		fee-for-service payments to hospitals as authorized under
7		Section 5A-12.5 and the adjustments authorized under
8		subsection (t) of Section 5A-12.2 to managed care
9		organizations for hospital services due and payable in the
10		month of October 2016 multiplied by 6, except that the
11		amount calculated under this subparagraph (B) shall be
12		adjusted, either positively or negatively, to account for
13		the difference between the actual payments issued under
14		Section 5A-12.5 for the period beginning July 1, 2016
15		through December 31, 2016 and the estimated payments due
16		and payable in the month of April 2016 multiplied by 6 as
17		described in subparagraph (A).
18		(C) For the period of July 1, 2017 through December 31,
19		2017, the product of .19125 multiplied by the sum of the
20		fee-for-service payments to hospitals as authorized under
21		Section 5A-12.5 and the adjustments authorized under
22		subsection (t) of Section 5A-12.2 to managed care
23		organizations for hospital services due and payable in the
24		month of April 2017 multiplied by 6, except that the amount
25		calculated under this subparagraph (C) shall be adjusted,
26		either positively or negatively, to account for the

SB1814 Enrolled - 1071 - LRB101 09785 HLH 54886 b
1		difference between the actual payments issued under
2		Section 5A-12.5 for the period beginning January 1, 2017
3		through June 30, 2017 and the estimated payments due and
4		payable in the month of October 2016 multiplied by 6 as
5		described in subparagraph (B).
6		(D) For the period of January 1, 2018 through June 30,
7		2018, the product of .19125 multiplied by the sum of the
8		fee-for-service payments to hospitals as authorized under
9		Section 5A-12.5 and the adjustments authorized under
10		subsection (t) of Section 5A-12.2 to managed care
11		organizations for hospital services due and payable in the
12		month of October 2017 multiplied by 6, except that:
13		(i) the amount calculated under this subparagraph
14		(D) shall be adjusted, either positively or
15		negatively, to account for the difference between the
16		actual payments issued under Section 5A-12.5 for the
17		period of July 1, 2017 through December 31, 2017 and
18		the estimated payments due and payable in the month of
19		April 2017 multiplied by 6 as described in subparagraph
20		(C); and
21		(ii) the amount calculated under this subparagraph
22		(D) shall be adjusted to include the product of .19125
23		multiplied by the sum of the fee-for-service payments,
24		if any, estimated to be paid to hospitals under
25		subsection (b) of Section 5A-12.5.
26		(2) The Department shall complete and apply a final

SB1814 Enrolled - 1072 - LRB101 09785 HLH 54886 b
1		reconciliation of the ACA Assessment Adjustment prior to June
2		30, 2018 to account for:
3		(A) any differences between the actual payments issued
4		or scheduled to be issued prior to June 30, 2018 as
5		authorized in Section 5A-12.5 for the period of January 1,
6		2018 through June 30, 2018 and the estimated payments due
7		and payable in the month of October 2017 multiplied by 6 as
8		described in subparagraph (D); and
9		(B) any difference between the estimated
10		fee-for-service payments under subsection (b) of Section
11		5A-12.5 and the amount of such payments that are actually
12		scheduled to be paid.
13		The Department shall notify hospitals of any additional
14		amounts owed or reduction credits to be applied to the June
15		2018 ACA Assessment Adjustment. This is to be considered the
16		final reconciliation for the ACA Assessment Adjustment.
17		(3) Notwithstanding any other provision of this Section, if
18		for any reason the scheduled payments under subsection (b) of
19		Section 5A-12.5 are not issued in full by the final day of the
20		period authorized under subsection (b) of Section 5A-12.5,
21		funds collected from each hospital pursuant to subparagraph (D)
22		of paragraph (1) and pursuant to paragraph (2), attributable to
23		the scheduled payments authorized under subsection (b) of
24		Section 5A-12.5 that are not issued in full by the final day of
25		the period attributable to each payment authorized under
26		subsection (b) of Section 5A-12.5, shall be refunded.

SB1814 Enrolled - 1073 - LRB101 09785 HLH 54886 b
1		(4) The increases authorized under paragraph (2) of
2		subsection (a) and paragraph (2) of subsection (b-5) shall be
3		limited to the federally required State share of the total
4		payments authorized under Section 5A-12.5 if the sum of such
5		payments yields an annualized amount equal to or less than
6		$450,000,000, or if the adjustments authorized under
7		subsection (t) of Section 5A-12.2 are found not to be
8		actuarially sound; however, this limitation shall not apply to
9		the fee-for-service payments described in subsection (b) of
10		Section 5A-12.5.
11		(c) (Blank).
12		(d) Notwithstanding any of the other provisions of this
13		Section, the Department is authorized to adopt rules to reduce
14		the rate of any annual assessment imposed under this Section,
15		as authorized by Section 5-46.2 of the Illinois Administrative
16		Procedure Act.
17		(e) Notwithstanding any other provision of this Section,
18		any plan providing for an assessment on a hospital provider as
19		a permissible tax under Title XIX of the federal Social
20		Security Act and Medicaid-eligible payments to hospital
21		providers from the revenues derived from that assessment shall
22		be reviewed by the Illinois Department of Healthcare and Family
23		Services, as the Single State Medicaid Agency required by
24		federal law, to determine whether those assessments and
25		hospital provider payments meet federal Medicaid standards. If
26		the Department determines that the elements of the plan may

SB1814 Enrolled - 1074 - LRB101 09785 HLH 54886 b
1		meet federal Medicaid standards and a related State Medicaid
2		Plan Amendment is prepared in a manner and form suitable for
3		submission, that State Plan Amendment shall be submitted in a
4		timely manner for review by the Centers for Medicare and
5		Medicaid Services of the United States Department of Health and
6		Human Services and subject to approval by the Centers for
7		Medicare and Medicaid Services of the United States Department
8		of Health and Human Services. No such plan shall become
9		effective without approval by the Illinois General Assembly by
10		the enactment into law of related legislation. Notwithstanding
11		any other provision of this Section, the Department is
12		authorized to adopt rules to reduce the rate of any annual
13		assessment imposed under this Section. Any such rules may be
14		adopted by the Department under Section 5-50 of the Illinois
15		Administrative Procedure Act.
16		(Source: P.A. 99-2, eff. 3-26-15; 99-516, eff. 6-30-16;
17		100-581, eff. 3-12-18.)
18		Section 50-21. If and only if Senate Bill 1321 of the 101st
19		General Assembly becomes law in the form in which it passed the
20		General Assembly on May 30, 2019, then the Illinois Public Aid
21		Code is amended by changing Section 11-5.3 as follows:
22		(305 ILCS 5/11-5.3)
23		Sec. 11-5.3. Procurement of vendor to verify eligibility
24		for assistance under Article V.

SB1814 Enrolled - 1075 - LRB101 09785 HLH 54886 b
1		(a) No later than 60 days after the effective date of this
2		amendatory Act of the 97th General Assembly, the Chief
3		Procurement Officer for General Services, in consultation with
4		the Department of Healthcare and Family Services, shall conduct
5		and complete any procurement necessary to procure a vendor to
6		verify eligibility for assistance under Article V of this Code.
7		Such authority shall include procuring a vendor to assist the
8		Chief Procurement Officer in conducting the procurement. The
9		Chief Procurement Officer and the Department shall jointly
10		negotiate final contract terms with a vendor selected by the
11		Chief Procurement Officer. Within 30 days of selection of an
12		eligibility verification vendor, the Department of Healthcare
13		and Family Services shall enter into a contract with the
14		selected vendor. The Department of Healthcare and Family
15		Services and the Department of Human Services shall cooperate
16		with and provide any information requested by the Chief
17		Procurement Officer to conduct the procurement.
18		(b) Notwithstanding any other provision of law, any
19		procurement or contract necessary to comply with this Section
20		shall be exempt from: (i) the Illinois Procurement Code
21		pursuant to Section 1-10(h) of the Illinois Procurement Code,
22		except that bidders shall comply with the disclosure
23		requirement in Sections 50-10.5(a) through (d), 50-13, 50-35,
24		and 50-37 of the Illinois Procurement Code and a vendor awarded
25		a contract under this Section shall comply with Section 50-37
26		of the Illinois Procurement Code; (ii) any administrative rules

SB1814 Enrolled - 1076 - LRB101 09785 HLH 54886 b
1		of this State pertaining to procurement or contract formation;
2		and (iii) any State or Department policies or procedures
3		pertaining to procurement, contract formation, contract award,
4		and Business Enterprise Program approval.
5		(c) Upon becoming operational, the contractor shall
6		conduct data matches using the name, date of birth, address,
7		and Social Security Number of each applicant and recipient
8		against public records to verify eligibility. The contractor,
9		upon preliminary determination that an enrollee is eligible or
10		ineligible, shall notify the Department, except that the
11		contractor shall not make preliminary determinations regarding
12		the eligibility of persons residing in long term care
13		facilities whose income and resources were at or below the
14		applicable financial eligibility standards at the time of their
15		last review. Within 20 business days of such notification, the
16		Department shall accept the recommendation or reject it with a
17		stated reason. The Department shall retain final authority over
18		eligibility determinations. The contractor shall keep a record
19		of all preliminary determinations of ineligibility
20		communicated to the Department. Within 30 days of the end of
21		each calendar quarter, the Department and contractor shall file
22		a joint report on a quarterly basis to the Governor, the
23		Speaker of the House of Representatives, the Minority Leader of
24		the House of Representatives, the Senate President, and the
25		Senate Minority Leader. The report shall include, but shall not
26		be limited to, monthly recommendations of preliminary

SB1814 Enrolled - 1077 - LRB101 09785 HLH 54886 b
1		determinations of eligibility or ineligibility communicated by
2		the contractor, the actions taken on those preliminary
3		determinations by the Department, and the stated reasons for
4		those recommendations that the Department rejected.
5		(d) An eligibility verification vendor contract shall be
6		awarded for an initial 2-year period with up to a maximum of 2
7		one-year renewal options. Nothing in this Section shall compel
8		the award of a contract to a vendor that fails to meet the
9		needs of the Department. A contract with a vendor to assist in
10		the procurement shall be awarded for a period of time not to
11		exceed 6 months.
12		(e) The provisions of this Section shall be administered in
13		compliance with federal law.
14		(f) The State's Integrated Eligibility System shall be on a
15		3-year audit cycle by the Office of the Auditor General.
16		(Source: 10100SB1321ham001.)
17		Section 50-25. The Code of Civil Procedure is amended by
18		changing Sections 15-1504.1 and by reenacting and changing
19		Section 15-1507.1 as follows:
20		(735 ILCS 5/15-1504.1)
21		Sec. 15-1504.1. Filing fee for Foreclosure Prevention
22		Program Fund, Foreclosure Prevention Program Graduated Fund,
23		and Abandoned Residential Property Municipality Relief Fund.
24		(a) Fee paid by all plaintiffs with respect to residential

SB1814 Enrolled - 1078 - LRB101 09785 HLH 54886 b
1		real estate. With respect to residential real estate, at the
2		time of the filing of a foreclosure complaint, the plaintiff
3		shall pay to the clerk of the court in which the foreclosure
4		complaint is filed a fee of $50 for deposit into the
5		Foreclosure Prevention Program Fund, a special fund created in
6		the State treasury. The clerk shall remit the fee collected
7		pursuant to this subsection (a) to the State Treasurer to be
8		expended for the purposes set forth in Section 7.30 of the
9		Illinois Housing Development Act. All fees paid by plaintiffs
10		to the clerk of the court as provided in this subsection (a)
11		shall be disbursed within 60 days after receipt by the clerk of
12		the court as follows: (i) 98% to the State Treasurer for
13		deposit into the Foreclosure Prevention Program Fund, and (ii)
14		2% to the clerk of the court to be retained by the clerk for
15		deposit into the Circuit Court Clerk Operation and
16		Administrative Fund to defray administrative expenses related
17		to implementation of this subsection (a). Notwithstanding any
18		other law to the contrary, the Foreclosure Prevention Program
19		Fund is not subject to sweeps, administrative charge-backs, or
20		any other fiscal maneuver that would in any way transfer any
21		amounts from the Foreclosure Prevention Program Fund into any
22		other fund of the State.
23		(a-5) Additional fee paid by plaintiffs with respect to
24		residential real estate.
25		(1) Until January 1, 2023 2020, with respect to
26		residential real estate, at the time of the filing of a

SB1814 Enrolled - 1079 - LRB101 09785 HLH 54886 b
1		foreclosure complaint and in addition to the fee set forth
2		in subsection (a) of this Section, the plaintiff shall pay
3		to the clerk of the court in which the foreclosure
4		complaint is filed a fee for the Foreclosure Prevention
5		Program Graduated Fund and the Abandoned Residential
6		Property Municipality Relief Fund as follows:
7		(A) The fee shall be $500 if:
8		(i) the plaintiff, together with its
9		affiliates, has filed a sufficient number of
10		foreclosure complaints so as to be included in the
11		first tier foreclosure filing category and is
12		filing the complaint on its own behalf as the
13		holder of the indebtedness; or
14		(ii) the plaintiff, together with its
15		affiliates, has filed a sufficient number of
16		foreclosure complaints so as to be included in the
17		first tier foreclosure filing category and is
18		filing the complaint on behalf of a mortgagee that,
19		together with its affiliates, has filed a
20		sufficient number of foreclosure complaints so as
21		to be included in the first tier foreclosure filing
22		category; or
23		(iii) the plaintiff is not a depository
24		institution and is filing the complaint on behalf
25		of a mortgagee that, together with its affiliates,
26		has filed a sufficient number of foreclosure

SB1814 Enrolled - 1080 - LRB101 09785 HLH 54886 b
1		complaints so as to be included in the first tier
2		foreclosure filing category.
3		(B) The fee shall be $250 if:
4		(i) the plaintiff, together with its
5		affiliates, has filed a sufficient number of
6		foreclosure complaints so as to be included in the
7		second tier foreclosure filing category and is
8		filing the complaint on its own behalf as the
9		holder of the indebtedness; or
10		(ii) the plaintiff, together with its
11		affiliates, has filed a sufficient number of
12		foreclosure complaints so as to be included in the
13		first or second tier foreclosure filing category
14		and is filing the complaint on behalf of a
15		mortgagee that, together with its affiliates, has
16		filed a sufficient number of foreclosure
17		complaints so as to be included in the second tier
18		foreclosure filing category; or
19		(iii) the plaintiff, together with its
20		affiliates, has filed a sufficient number of
21		foreclosure complaints so as to be included in the
22		second tier foreclosure filing category and is
23		filing the complaint on behalf of a mortgagee that,
24		together with its affiliates, has filed a
25		sufficient number of foreclosure complaints so as
26		to be included in the first tier foreclosure filing

SB1814 Enrolled - 1081 - LRB101 09785 HLH 54886 b
1		category; or
2		(iv) the plaintiff is not a depository
3		institution and is filing the complaint on behalf
4		of a mortgagee that, together with its affiliates,
5		has filed a sufficient number of foreclosure
6		complaints so as to be included in the second tier
7		foreclosure filing category.
8		(C) The fee shall be $50 if:
9		(i) the plaintiff, together with its
10		affiliates, has filed a sufficient number of
11		foreclosure complaints so as to be included in the
12		third tier foreclosure filing category and is
13		filing the complaint on its own behalf as the
14		holder of the indebtedness; or
15		(ii) the plaintiff, together with its
16		affiliates, has filed a sufficient number of
17		foreclosure complaints so as to be included in the
18		first, second, or third tier foreclosure filing
19		category and is filing the complaint on behalf of a
20		mortgagee that, together with its affiliates, has
21		filed a sufficient number of foreclosure
22		complaints so as to be included in the third tier
23		foreclosure filing category; or
24		(iii) the plaintiff, together with its
25		affiliates, has filed a sufficient number of
26		foreclosure complaints so as to be included in the

SB1814 Enrolled - 1082 - LRB101 09785 HLH 54886 b
1		third tier foreclosure filing category and is
2		filing the complaint on behalf of a mortgagee that,
3		together with its affiliates, has filed a
4		sufficient number of foreclosure complaints so as
5		to be included in the first tier foreclosure filing
6		category; or
7		(iv) the plaintiff, together with its
8		affiliates, has filed a sufficient number of
9		foreclosure complaints so as to be included in the
10		third tier foreclosure filing category and is
11		filing the complaint on behalf of a mortgagee that,
12		together with its affiliates, has filed a
13		sufficient number of foreclosure complaints so as
14		to be included in the second tier foreclosure
15		filing category; or
16		(v) the plaintiff is not a depository
17		institution and is filing the complaint on behalf
18		of a mortgagee that, together with its affiliates,
19		has filed a sufficient number of foreclosure
20		complaints so as to be included in the third tier
21		foreclosure filing category.
22		(2) The clerk shall remit the fee collected pursuant to
23		paragraph (1) of this subsection (a-5) to the State
24		Treasurer to be expended for the purposes set forth in
25		Sections 7.30 and 7.31 of the Illinois Housing Development
26		Act and for administrative expenses. All fees paid by

SB1814 Enrolled - 1083 - LRB101 09785 HLH 54886 b
1		plaintiffs to the clerk of the court as provided in
2		paragraph (1) shall be disbursed within 60 days after
3		receipt by the clerk of the court as follows:
4		(A) 28% to the State Treasurer for deposit into the
5		Foreclosure Prevention Program Graduated Fund;
6		(B) 70% to the State Treasurer for deposit into the
7		Abandoned Residential Property Municipality Relief
8		Fund; and
9		(C) 2% to the clerk of the court to be retained by
10		the clerk for deposit into the Circuit Court Clerk
11		Operation and Administrative Fund to defray
12		administrative expenses related to implementation of
13		this subsection (a-5).
14		(3) Until January 1, 2023 2020, with respect to
15		residential real estate, at the time of the filing of a
16		foreclosure complaint, the plaintiff or plaintiff's
17		representative shall file a verified statement that states
18		which additional fee is due under paragraph (1) of this
19		subsection (a-5), unless the court has established another
20		process for a plaintiff or plaintiff's representative to
21		certify which additional fee is due under paragraph (1) of
22		this subsection (a-5).
23		(4) If a plaintiff fails to provide the clerk of the
24		court with a true and correct statement of the additional
25		fee due under paragraph (1) of this subsection (a-5), and
26		the mortgagor reimburses the plaintiff for any erroneous

SB1814 Enrolled - 1084 - LRB101 09785 HLH 54886 b
1		additional fee that was paid by the plaintiff to the clerk
2		of the court, the mortgagor may seek a refund of any
3		overpayment of the fee in an amount that shall not exceed
4		the difference between the higher additional fee paid under
5		paragraph (1) of this subsection (a-5) and the actual fee
6		due thereunder. The mortgagor must petition the judge
7		within the foreclosure action for the award of any fee
8		overpayment pursuant to this paragraph (4) of this
9		subsection (a-5), and the award shall be determined by the
10		judge and paid by the clerk of the court out of the fund
11		account into which the clerk of the court deposits fees to
12		be remitted to the State Treasurer under paragraph (2) of
13		this subsection (a-5), the timing of which refund payment
14		shall be determined by the clerk of the court based upon
15		the availability of funds in the subject fund account. This
16		refund shall be the mortgagor's sole remedy and a mortgagor
17		shall have no private right of action against the plaintiff
18		or plaintiff's representatives if the additional fee paid
19		by the plaintiff was erroneous.
20		(5) This subsection (a-5) is inoperative on and after
21		January 1, 2023 2020.
22		(b) Not later than March 1 of each year, the clerk of the
23		court shall submit to the Illinois Housing Development
24		Authority a report of the funds collected and remitted pursuant
25		to this Section during the preceding year.
26		(c) As used in this Section:

SB1814 Enrolled - 1085 - LRB101 09785 HLH 54886 b
1		"Affiliate" means any company that controls, is controlled
2		by, or is under common control with another company.
3		"Approved counseling agency" and "approved housing
4		counseling" have the meanings ascribed to those terms in
5		Section 7.30 of the Illinois Housing Development Act.
6		"Depository institution" means a bank, savings bank,
7		savings and loan association, or credit union chartered,
8		organized, or holding a certificate of authority to do business
9		under the laws of this State, another state, or the United
10		States.
11		"First tier foreclosure filing category" is a
12		classification that only applies to a plaintiff that has filed
13		175 or more foreclosure complaints on residential real estate
14		located in Illinois during the calendar year immediately
15		preceding the date of the filing of the subject foreclosure
16		complaint.
17		"Second tier foreclosure filing category" is a
18		classification that only applies to a plaintiff that has filed
19		at least 50, but no more than 174, foreclosure complaints on
20		residential real estate located in Illinois during the calendar
21		year immediately preceding the date of the filing of the
22		subject foreclosure complaint.
23		"Third tier foreclosure filing category" is a
24		classification that only applies to a plaintiff that has filed
25		no more than 49 foreclosure complaints on residential real
26		estate located in Illinois during the calendar year immediately

SB1814 Enrolled - 1086 - LRB101 09785 HLH 54886 b
1		preceding the date of the filing of the subject foreclosure
2		complaint.
3		(d) In no instance shall the fee set forth in subsection
4		(a-5) be assessed for any foreclosure complaint filed before
5		the effective date of this amendatory Act of the 97th General
6		Assembly.
7		(e) Notwithstanding any other law to the contrary, the
8		Abandoned Residential Property Municipality Relief Fund is not
9		subject to sweeps, administrative charge-backs, or any other
10		fiscal maneuver that would in any way transfer any amounts from
11		the Abandoned Residential Property Municipality Relief Fund
12		into any other fund of the State.
13		(Source: P.A. 100-407, eff. 8-25-17.)
14		(735 ILCS 5/15-1507.1)
15		Sec. 15-1507.1. Judicial sale fee for Abandoned
16		Residential Property Municipality Relief Fund.
17		(a) Upon and at the sale of residential real estate under
18		Section 15-1507, the purchaser shall pay to the person
19		conducting the sale pursuant to Section 15-1507 a fee for
20		deposit into the Abandoned Residential Property Municipality
21		Relief Fund, a special fund created in the State treasury. The
22		fee shall be calculated at the rate of $1 for each $1,000 or
23		fraction thereof of the amount paid by the purchaser to the
24		person conducting the sale, as reflected in the receipt of sale
25		issued to the purchaser, provided that in no event shall the

SB1814 Enrolled - 1087 - LRB101 09785 HLH 54886 b
1		fee exceed $300. No fee shall be paid by the mortgagee
2		acquiring the residential real estate pursuant to its credit
3		bid at the sale or by any mortgagee, judgment creditor, or
4		other lienor acquiring the residential real estate whose rights
5		in and to the residential real estate arose prior to the sale.
6		Upon confirmation of the sale under Section 15-1508, the person
7		conducting the sale shall remit the fee to the clerk of the
8		court in which the foreclosure case is pending. The clerk shall
9		remit the fee to the State Treasurer as provided in this
10		Section, to be expended for the purposes set forth in Section
11		7.31 of the Illinois Housing Development Act.
12		(b) All fees paid by purchasers as provided in this Section
13		shall be disbursed within 60 days after receipt by the clerk of
14		the court as follows: (i) 98% to the State Treasurer for
15		deposit into the Abandoned Residential Property Municipality
16		Relief Fund, and (ii) 2% to the clerk of the court to be
17		retained by the clerk for deposit into the Circuit Court Clerk
18		Operation and Administrative Fund to defray administrative
19		expenses related to implementation of this Section.
20		(c) Not later than March 1 of each year, the clerk of the
21		court shall submit to the Illinois Housing Development
22		Authority a report of the funds collected and remitted during
23		the preceding year pursuant to this Section.
24		(d) Subsections (a) and (b) of this Section are operative
25		and shall become inoperative on January 1, 2023 2017. This
26		Section is repealed on March 2, 2023 2017.

SB1814 Enrolled - 1088 - LRB101 09785 HLH 54886 b
1		(e) All actions taken in the collection and remittance of
2		fees under this Section before the effective date of this
3		amendatory Act of the 101st General Assembly are ratified,
4		validated, and confirmed.
5		(Source: P.A. 98-20, eff. 6-11-13; 99-493, eff. 12-17-15.)
6		ARTICLE 55. ACCESS TO JUSTICE GRANTS
7		Section 55-5. The Access to Justice Act is amended by
8		adding Section 16 as follows:
9		(705 ILCS 95/16 new)
10		Sec. 16. Fiscal year 2020 grants. If and only if Senate
11		Bill 262 of the 101st General Assembly becomes law, then funds
12		appropriated for grants in Section 165 of Article 105 of Senate
13		Bill 262 of the 101st General Assembly shall be awarded by the
14		Department of Human Services in equal amounts to the Westside
15		Justice Center and the Resurrection Project.
16		ARTICLE 60. URBAN WEATHERIZATION INITIATIVE
17		Section 60-5. The Urban Weatherization Initiative Act is
18		amended by changing Section 40-20 as follows:
19		(30 ILCS 738/40-20)
20		Sec. 40-20. Award of grants.

SB1814 Enrolled - 1089 - LRB101 09785 HLH 54886 b
1		(a) The Department shall award grants under this Article
2		using a competitive request-for-proposal process administered
3		by the Department and overseen by the Board. No more than 2% of
4		funds used for grants may be retained by the Department for
5		administrative costs, program evaluation, and technical
6		assistance activities.
7		(b) The Department must award grants competitively in
8		accordance with the priorities described in this Article.
9		Grants must be awarded in support of the implementation,
10		expansion, or implementation and expansion of weatherization
11		and job training programs consistent with the priorities
12		described in this Article. Strategies for grant use include,
13		but are not limited to, the following:
14		(1) Repair or replacement of inefficient heating and
15		cooling units.
16		(2) Addressing of air infiltration with weather
17		stripping, caulking, thresholds, minor repairs to walls,
18		roofs, ceilings, and floors, and window and door
19		replacement.
20		(3) Repair or replacement of water heaters.
21		(4) Pipe, duct, or pipe and duct insulation.
22		(c) Portions of grant funds may be used for:
23		(1) Work-aligned training in weatherization skill
24		sets, including skills necessary for career advancement in
25		the energy efficiency field.
26		(2) Basic skills training, including soft-skill

SB1814 Enrolled - 1090 - LRB101 09785 HLH 54886 b
1		training, and other workforce development services,
2		including mentoring, job development, support services,
3		transportation assistance, and wage subsidies tied to
4		training and employment in weatherization.
5		(c-5) Portions of grant funds may also be used for any
6		purpose for which bonds are issued under Section 4 of the Build
7		Illinois Bond Act.
8		(d) All grant applicants must include a comprehensive plan
9		for local community engagement. Grant recipients may devote a
10		portion of awarded funds to conduct outreach activities
11		designed to assure that eligible households and relevant
12		workforce populations are made aware of the opportunities
13		available under this Article. A portion of outreach activities
14		must occur in convenient, local intake centers, including but
15		not limited to churches, local schools, and community centers.
16		(e) Any private, public, and non-profit entities that
17		provide, or demonstrate desire and ability to provide,
18		weatherization services that act to decrease the impact of
19		energy costs on low-income areas and incorporate an effective
20		local employment strategy are eligible grant applicants.
21		(f) For grant recipients, maximum per unit expenditure
22		shall not exceed $6,500.
23		(g) A grant recipient may not be awarded grants totaling
24		more than $500,000 per fiscal year.
25		(h) A grant recipient may not use more than 15% of its
26		total grant amount for administrative expenses.

SB1814 Enrolled - 1091 - LRB101 09785 HLH 54886 b
1		(Source: P.A. 96-37, eff. 7-13-09.)
2		ARTICLE 99. EFFECTIVE DATE
3		Section 99-99. Effective date. This Act takes effect upon
4		becoming law.