(20 ILCS 686/65)

Sec. 65. Certified payroll.

(a) Each contractor and subcontractor that is engaged in construction work on project facilities for a taxpayer who seeks to apply for a REV Construction Jobs credit shall:

(1) make and keep, for a period of 5 years from the date of the last payment made on a contract or subcontract for construction of facilities for a REV Illinois Project pursuant to an agreement, records of all laborers and other workers employed by the contractor or subcontractor on the project; the records shall include:

(A) the worker's name;

(B) the worker's address;

(C) the worker's telephone number, if available;

(D) the worker's social security number;

(E) the worker's classification or classifications;

(F) the worker's gross and net wages paid in each pay period;

(G) the worker's number of hours worked in each day;

(H) the worker's starting and ending times of work each day;

(I) the worker's hourly wage rate; and

(J) the worker's hourly overtime wage rate; and

(2) no later than the 15th day of each calendar month, provide a certified payroll for the immediately preceding month to the taxpayer in charge of the project; within 5 business days after receiving the certified payroll, the Taxpayer shall file the certified payroll with the Department of Labor and the Department; a certified payroll must be filed for only those calendar months during which construction on the REV Illinois Project facilities has occurred; the certified payroll shall consist of a complete copy of the records identified in paragraph (1), but may exclude the starting and ending times of work each day; the certified payroll shall be accompanied by a statement signed by the contractor or subcontractor or an officer, employee, or agent of the contractor or subcontractor which avers that:

(A) he or she has examined the certified payroll records required to be submitted by the Act and such records are true and accurate; and

(B) the contractor or subcontractor is aware that filing a certified payroll that he or she knows to be false is a Class A misdemeanor.

A general contractor is not prohibited from relying on a certified payroll of a lower-tier subcontractor, provided the general contractor does not knowingly rely upon a subcontractor's false certification.

(b) Any contractor or subcontractor subject to this Section, and any officer, employee, or agent of such contractor or subcontractor whose duty as an officer, employee, or agent it is to file a certified payroll under this Section, who willfully fails to file such a certified payroll, on or before the date such certified payroll is required to be filed and any person who willfully files a false certified payroll as to any material fact is in violation of this Act and guilty of a Class A misdemeanor and may be enforced by the Illinois Department of Labor or the Department. The Attorney General shall represented the Illinois Department of Labor or the Department in the proceeding.

(c) The taxpayer in charge of the project shall keep the records submitted in accordance with this Section for a period of 5 years from the date of the last payment for work on a contract or subcontract for the project.

(d) The records submitted in accordance with this Section shall be considered public records, except an employee's address, telephone number, and social security number, which shall be redacted. The records shall be made publicly available in accordance with the Freedom of Information Act. The contractor or subcontractor shall submit reports to the Department of Labor electronically that meet the requirements of this subsection and shall share the information with the Department to comply with the awarding of the REV Construction Jobs Credit. A contractor, subcontractor, or public body may retain records required under this Section in paper or electronic format.

(e) Upon 7 business days' notice, the contractor and each subcontractor shall make available for inspection and copying at a location within this State during reasonable hours, the records identified in paragraph (1) of this subsection to the Taxpayer in charge of the Project, its officers and agents, the Director of the Department of Labor and his/her deputies and agents, and to federal, State, or local law enforcement agencies and prosecutors.

(Source: P.A. 102-669, eff. 11-16-21.)