(305 ILCS 21/25)
    (Section scheduled to be repealed on January 1, 2030)
    Sec. 25. Water and Sewer Low-Income Assistance Fund.
    (a) For purposes of this Section:
        "Non-residential sewer service" means sewer utility service that is not residential
    
sewer service.
        "Non-residential water service" means water utility service that is not residential
    
water service.
        "Residential sewer service" means sewer utility service for household purposes delivered
    
to a dwelling of 2 or fewer units that is billed under a residential rate; or sewer service for household purposes delivered to a dwelling unit or units that is billed under a residential rate and is registered by a separate meter for each dwelling unit.
        "Residential water service" means water utility service for household purposes delivered
    
to a dwelling of 2 or fewer units that is billed under a residential rate; or water service for household purposes delivered to a dwelling unit or units that is billed under a residential rate and is registered by a separate meter for each dwelling unit.
    (b) The Water and Sewer Low-Income Assistance Fund is created as a special fund in the State Treasury. The Water and Sewer Low-Income Assistance Fund is authorized to receive moneys from voluntary donations from individuals, foundations, corporations, and other sources; by statutory deposit; and by authorized collections pursuant to this Section. The Water and Sewer Low-Income Assistance Fund is also authorized to receive moneys from the federal government, including, but not limited to, any pass through moneys as a result of a public health emergency. Subject to appropriation, the Department shall use moneys from the Water and Sewer Low-Income Assistance Fund for payments to water or sewer providers on behalf of their customers who are participants in the program authorized under this Act. The yearly administrative expenses of the Water and Sewer Low-Income Assistance Fund may not exceed 10% of the amount collected during that year pursuant to this Section, except when unspent funds from the Water and Sewer Low-Income Assistance Fund are reallocated from a previous year; any unspent balance of the 10% administrative allowance may be utilized for administrative expenses in the year they are reallocated.
    (c) Notwithstanding any other law to the contrary, the Water and Sewer Low-Income Assistance Fund is not subject to sweeps, administrative chargebacks, or any other fiscal or budgetary maneuver that would in any way transfer any amounts from the Water and Sewer Low-Income Assistance Fund into any other fund of the State.
    (d) Notwithstanding any provisions of the Public Utilities Act, but subject to subsection (j) of this Section, each water or sewer provider shall, effective January 1, 2022, assess each of its customer accounts a monthly Water and Sewer Assistance Charge for the Water and Sewer Low-Income Assistance Fund. The monthly charge shall be as follows:
        (1) $0.10 per month for each account for residential water service;
        (2) $0.10 per month for each account for residential sewer service;
        (3) $5.00 per month for each account for non-residential water service; and
        (4) $5.00 per month for each account for non-residential sewer service.
    (e) The Water and Sewer Assistance Charge assessed by the applicable water or sewer providers shall be considered a charge for public utility service.
    (f) By the 20th day of the month following the month in which the charges imposed by this Section were collected, each water or sewer provider shall remit to the Department of Revenue all moneys received as payment of the Water and Sewer Assistance Charge on a return prescribed and furnished by the Department of Revenue showing such information as the Department of Revenue may reasonably require. If a customer makes a partial payment, a water or sewer provider may elect either: (i) to apply partial payments first to the amount owed to the water or sewer provider for its services and then to payment for the Water and Sewer Assistance Charge, or (ii) to apply such partial payments on a pro rata basis between amounts owed to the water or sewer provider for its services and to payment for the Water and Sewer Assistance Charge.
    (g) The Department of Revenue shall deposit into the Water and Sewer Low-Income Assistance Fund all moneys remitted to it in accordance with subsection (f) of this Section; provided, however, that the amounts remitted by each water or sewer provider shall be used to provide assistance only to that water or sewer provider's customers. The water or sewer providers shall coordinate with the Department to establish an equitable and practical methodology for implementing this subsection beginning with the 2022 program year.
    (h) The Department of Revenue may establish such rules as it deems necessary to implement this Section.
    (i) The Department may establish such rules as it deems necessary to implement this Section, including, but not limited to, rules requiring the Department to report the amount of assessments remitted and expended by water or sewer providers and a process to allow a water or sewer provider to discontinue imposing the assessments due to lack of participation or excess in available funds for that water or sewer provider. The process to allow a water or sewer provider to discontinue imposing assessments shall include review by the Commission of any water or sewer provider subject to the Public Utilities Act.
    (j) The charges imposed by this Section shall apply to customers of a water or sewer provider only if the water or sewer provider voluntarily makes an affirmative decision to impose the charge. If a water or sewer provider makes an affirmative decision to impose the charge provided by this Section, the water or sewer provider shall inform the Department of Revenue in writing of such decision when it begins to impose the charge. If a water or sewer provider does not assess this charge, the Department may not use funds from the Water and Sewer Low-Income Assistance Fund to provide benefits to its customers under the Program authorized by Section 15 of this Act.
    In its use of federal funds under this Act, the Department may not cause a disproportionate share of those federal funds to benefit customers of water or sewer providers that do not assess the Water and Sewer Assistance Charge.
    (k) This Section is repealed on January 1, 2030.
(Source: P.A. 102-262, eff. 8-6-21.)