Approp-Elementary & Secondary Education Committee
Adopted in House Comm. on Mar 29, 2007
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1 | AMENDMENT TO HOUSE BILL 750
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2 | AMENDMENT NO. ______. Amend House Bill 750 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The State Finance Act is amended by changing | ||||||
5 | Section 8h and by adding Sections 5.675, 5.676, 5.677, 5.678, | ||||||
6 | 6z-69, and 6z-70 as follows:
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7 | (30 ILCS 105/5.675 new) | ||||||
8 | Sec. 5.675. The School District Property Tax Relief Fund. | ||||||
9 | (30 ILCS 105/5.676 new)
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10 | Sec. 5.676. The Higher Education Operating Assistance | ||||||
11 | Fund. | ||||||
12 | (30 ILCS 105/5.677 new)
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13 | Sec. 5.677. The Early Childhood Fund. |
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1 | (30 ILCS 105/5.678 new)
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2 | Sec. 5.678. The School Improvement Partnership Pool Fund. | ||||||
3 | (30 ILCS 105/6z-69 new) | ||||||
4 | Sec. 6z-69. School District Property Tax Relief Fund.
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5 | (a) The School District Property Tax Relief Fund is created | ||||||
6 | as a special Fund in the State treasury. All interest earned on | ||||||
7 | moneys in the Fund shall be deposited into the Fund. The School | ||||||
8 | District
Property Relief Fund is not subject to sweeps, | ||||||
9 | administrative charges, or charge-backs, including but
not | ||||||
10 | limited to, those authorized under Section 8h of the State | ||||||
11 | Finance Act or any other fiscal or budgetary maneuver that
| ||||||
12 | would in any way transfer any funds from the School District | ||||||
13 | Property Tax Relief Fund into any other
fund of the State. | ||||||
14 | (b) As used in this Section: | ||||||
15 | "Department" means the Department of Revenue. | ||||||
16 | "Minimum property tax relief grant" means the minimum | ||||||
17 | amount of
property tax relief that will be distributed to each | ||||||
18 | school district from the School District Property Tax Relief | ||||||
19 | Fund in each fiscal year. | ||||||
20 | "High property tax effort school district" means each unit | ||||||
21 | or dual school district that
has a total property tax rate that | ||||||
22 | is in the top 25% of all total property tax rates of all unit or | ||||||
23 | dual school districts. | ||||||
24 | "Supplemental percentage" means the average daily head | ||||||
25 | count of a
particular high property tax effort school district |
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1 | in a fiscal year, divided by the head count total for that | ||||||
2 | fiscal year. | ||||||
3 | "Head count total" means the aggregate average daily | ||||||
4 | attendance of all
high property tax effort school districts in | ||||||
5 | the applicable fiscal year. | ||||||
6 | "Supplemental property tax relief grant" means the amount | ||||||
7 | of property tax
relief granted to each high property tax effort | ||||||
8 | school district in each fiscal year that is in addition to the | ||||||
9 | minimum property tax relief grant that the district receives. | ||||||
10 | (c) Beginning in fiscal year 2008, the General Assembly | ||||||
11 | shall appropriate $2,700,000,000 from the education | ||||||
12 | appropriation minimum, as defined in Section 18-25 of the | ||||||
13 | School Code, to the School District Property Tax Relief Fund. | ||||||
14 | In each fiscal year thereafter, the General Assembly shall | ||||||
15 | appropriate an amount from the education appropriation | ||||||
16 | minimum, to the School District Property Tax Relief Fund equal | ||||||
17 | to the amount appropriated to the School District Property Tax | ||||||
18 | Relief Fund in the immediately preceding fiscal year, increased | ||||||
19 | by the Employment Cost Index ("ECI") published by the U.S. | ||||||
20 | Bureau of Labor Statistics for the immediately preceding fiscal | ||||||
21 | year. | ||||||
22 | (d) Between November 15 and 17 beginning in fiscal year | ||||||
23 | 2008 and for every year thereafter, the Department must | ||||||
24 | certify, no earlier than November 15 and no later than November | ||||||
25 | 17, the total amount of property tax relief each school | ||||||
26 | district will receive from the School District Property Tax |
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1 | Relief Fund. The relief shall be determined as follows: | ||||||
2 | (1) In each fiscal year commencing with fiscal year | ||||||
3 | 2008, the General Assembly shall appropriate 80% of the | ||||||
4 | total amount appropriated to the School District Property | ||||||
5 | Tax Relief Fund for that fiscal year to fund the aggregate | ||||||
6 | amount of minimum property tax relief grants that will be | ||||||
7 | distributed to all school districts. The Department then | ||||||
8 | shall calculate the amount of minimum property tax relief | ||||||
9 | grant to be distributed to each school district in each | ||||||
10 | fiscal year as follows: | ||||||
11 | (A) for fiscal year 2008, each school district | ||||||
12 | shall receive a minimum property tax relief grant in an | ||||||
13 | amount equal to 20% of the total property taxes | ||||||
14 | reported as payable for that school district in fiscal | ||||||
15 | year 2005; and | ||||||
16 | (B) for each fiscal year thereafter, the minimum | ||||||
17 | property tax relief grant for each school district must | ||||||
18 | be increased by the percentage increase, if any, in the | ||||||
19 | ECI published for the prior fiscal year. | ||||||
20 | (2) In each fiscal year commencing with fiscal year | ||||||
21 | 2008, the General Assembly shall appropriate 20% of the | ||||||
22 | total amount appropriated to the School District Property | ||||||
23 | Tax Relief Fund for that fiscal year to fund the aggregate | ||||||
24 | amount of supplemental property tax relief grants that will | ||||||
25 | be distributed to all high property tax effort school | ||||||
26 | districts. The Department shall calculate the amount of |
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1 | supplemental property tax relief grants payable to a | ||||||
2 | particular high property tax effort school district in each | ||||||
3 | fiscal year commencing in fiscal year 2008 and continuing | ||||||
4 | in each fiscal year thereafter by multiplying the | ||||||
5 | Supplemental Percentage of that high property tax effort | ||||||
6 | school district for that fiscal year by the total amount | ||||||
7 | appropriated to fund all the supplemental property tax | ||||||
8 | relief grants in that fiscal year. | ||||||
9 | All property tax relief grants under this Section, whether | ||||||
10 | minimum or supplemental, shall be
distributed to the applicable | ||||||
11 | county collectors in each county in Illinois. The county | ||||||
12 | collectors
must then distribute said grants, within one | ||||||
13 | business day of their receipt thereof, to the
appropriate | ||||||
14 | school districts as if said grants were property tax receipts | ||||||
15 | owed to said school
districts.
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16 | (e) This amendatory Act of the 95th General Assembly | ||||||
17 | constitutes an irrevocable and
continuing appropriation (i) | ||||||
18 | from the Education Appropriation Minimum (as defined in Section | ||||||
19 | 18-25 of
the School Code) to the School District Property Tax | ||||||
20 | Relief Fund and (ii) from the School District
Property Tax | ||||||
21 | Relief Fund to the appropriate county collectors for direct | ||||||
22 | payment without diminution of
any type to the appropriate | ||||||
23 | school districts, for property tax relief grants in accordance | ||||||
24 | with the provisions
of this Section 6z-69.
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25 | (30 ILCS 105/6z-70 new)
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1 | Sec. 6z-70. Higher Education Operating Assistance Fund. | ||||||
2 | (a) The Higher Education Operating Assistance Fund is | ||||||
3 | created as a special fund in the State
treasury. Moneys in the | ||||||
4 | Fund many be used only for the purposes set forth in this | ||||||
5 | Section. All interest
earned on moneys in the Fund must be | ||||||
6 | deposited into the Fund. The Higher Education Operating
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7 | Assistance Fund shall not be subject to sweeps, administrative | ||||||
8 | charges, or charge backs, including but not
limited to, those | ||||||
9 | authorized under Section 8h of the State Finance Act or any | ||||||
10 | other fiscal or budgetary maneuver that
would in any way | ||||||
11 | transfer any funds from the Higher Education Operating | ||||||
12 | Assistance Fund into any other
fund of the state. | ||||||
13 | (b) The General Assembly must appropriate from the General | ||||||
14 | Revenue Fund to the Higher Education Operating Assistance Fund | ||||||
15 | in fiscal year 2009, $300,000,000, and, in each fiscal year | ||||||
16 | thereafter, the sum of the total amount appropriated to the | ||||||
17 | Higher Education Operating Assistance Fund in the immediate | ||||||
18 | preceding fiscal year plus the amount equal to the Consumer | ||||||
19 | Price Index for all urban consumers as published by the federal | ||||||
20 | Bureau of Labor Statistics for the last complete calendar year | ||||||
21 | multiplied by the total amount appropriated to the Higher | ||||||
22 | Education Operating Assistance Fund in the immediate preceding | ||||||
23 | fiscal year. | ||||||
24 | (c) Distributions from the Higher Education Operating | ||||||
25 | Assistance Fund may be made only if
the level of the | ||||||
26 | appropriations from general funds is equal to or greater than |
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1 | the "base appropriation level
for higher education purposes", | ||||||
2 | as adjusted for each intervening year by the percentage | ||||||
3 | increase, if any, in
the Consumer Price Index for all Urban | ||||||
4 | Consumers ("CPI") published by the federal Bureau of Labor
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5 | Statistics for the prior fiscal year. For purposes of this | ||||||
6 | amendatory Act of the 95th General Assembly, the
"base | ||||||
7 | appropriation level for higher education purposes" is the FY07 | ||||||
8 | General Revenue Fund level of total appropriations to higher | ||||||
9 | education, as reported in Item 15 of the Illinois Board of | ||||||
10 | Higher Education Board
Report dated August 15, 2006. | ||||||
11 | If the amount appropriated in any year for higher education | ||||||
12 | purposes is less than the "base
appropriation level for higher | ||||||
13 | education purposes" from the prior fiscal year, as adjusted by | ||||||
14 | the
percentage increase in CPI, then no moneys may be | ||||||
15 | appropriated from the Higher Education Operating
Assistance | ||||||
16 | Fund for that fiscal year for any purpose and all moneys shall | ||||||
17 | remain in the Higher Education
Operating Assistance Fund until | ||||||
18 | the following fiscal year. | ||||||
19 | For purposes of this subsection (c), the term "amount | ||||||
20 | appropriated for higher education purposes"
does not include | ||||||
21 | any amount appropriated from the Higher Education Operating | ||||||
22 | Assistance Fund. | ||||||
23 | (d) Distributions from the Higher Education Operating | ||||||
24 | Assistance Fund shall be as follows,
subject to the conditions | ||||||
25 | in subsection (c) above: | ||||||
26 | (1) The General Assembly must appropriate 75% of all |
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1 | moneys in the Higher Education
Operating Assistance Fund, | ||||||
2 | including any balance from the prior year, to the Board of | ||||||
3 | Higher
Education for grants to State universities for their | ||||||
4 | ordinary and contingent expenses; the grants
under this | ||||||
5 | item (d)(1) must be distributed to each State university | ||||||
6 | based upon each university's
full time equivalent head | ||||||
7 | count; and | ||||||
8 | (2) The General Assembly must appropriate 25% of all | ||||||
9 | moneys in the Higher Education
Operating Assistance Fund, | ||||||
10 | including any balance from the prior year, to the Illinois | ||||||
11 | Community
College Board for grants to community colleges | ||||||
12 | for their ordinary and contingent expenses; the
grants | ||||||
13 | under this item (d)(2) must be distributed to each | ||||||
14 | community college based upon each
community college's full | ||||||
15 | time equivalent head count. | ||||||
16 | For purposes of this subsection (d), "full time equivalent | ||||||
17 | head count" means the total number
of undergraduate students | ||||||
18 | enrolled in 12 or more semester hours or quarter hours of | ||||||
19 | credit courses
in any given semester or quarter. | ||||||
20 | (e) Distributions from the Higher Education Operating | ||||||
21 | Assistance Fund may not be used for
any of the following: | ||||||
22 | (1) Executive management: executive level activities | ||||||
23 | concerned with the overall management of, and
long-range | ||||||
24 | planning for, the entire university. This includes | ||||||
25 | activities such as policy formation and
executive | ||||||
26 | direction, including the activities of the governing |
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1 | board, the chief executive officer, the senior
executive | ||||||
2 | officer, and legal activities conduced on behalf of the | ||||||
3 | university. | ||||||
4 | (2) Financial management and operations: activities | ||||||
5 | related to the day-today financial management
and fiscal | ||||||
6 | operations of the university and long-range financial | ||||||
7 | planning and policy formulations. | ||||||
8 | (3) General administrative and logistical services: | ||||||
9 | general administrative operations and services of
the | ||||||
10 | university (with exception of financial operations and | ||||||
11 | student records activities). This includes
administration | ||||||
12 | of personnel programs, purchasing and maintenance of | ||||||
13 | supplies and materials,
management of facilities, and | ||||||
14 | administrative computing support. | ||||||
15 | (4) Faculty and staff auxiliary services: non-academic | ||||||
16 | related support services established primarily
for faculty | ||||||
17 | and staff, such as faculty lounges and cafeterias. | ||||||
18 | (5) Public relations and development: activities | ||||||
19 | established to maintain relations with the local
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20 | community, the university's alumni, governmental entities, | ||||||
21 | and the public in general, as well as activities
carried | ||||||
22 | out to support institution-side fund raising and | ||||||
23 | development efforts. | ||||||
24 | (6) Superintendence: activities necessary to carry out | ||||||
25 | the duties of management and administration
for all areas | ||||||
26 | under the jurisdiction of the physical plant division of |
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1 | the university. | ||||||
2 | (7) Custodial: activities related to custodial | ||||||
3 | services in building interiors. | ||||||
4 | (8) Grounds maintenance: operation and maintenance of | ||||||
5 | campus landscape and grounds. This
includes maintenance of | ||||||
6 | roads and walkways; snow removal; maintenance of fences, | ||||||
7 | retaining walls, and
drainage ditches; and care of shrubs, | ||||||
8 | trees, and grass. | ||||||
9 | (9) Transportation: all charges related to the | ||||||
10 | purchase, maintenance, and operation of motor vehicles
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11 | specifically for the use of the physical plant department. | ||||||
12 | (f) This amendatory Act of the 95th General Assembly | ||||||
13 | constitutes an irrevocable and
continuing appropriation (i) | ||||||
14 | from the General Fund to the Higher Education Operating | ||||||
15 | Assistance Fund
and (ii) from the Higher Education Operating | ||||||
16 | Assistance Fund to the Board of Higher Education and to
the | ||||||
17 | Illinois Community College Board in accordance with the | ||||||
18 | provisions of this Section.
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19 | (30 ILCS 105/8h)
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20 | Sec. 8h. Transfers to General Revenue Fund. | ||||||
21 | (a) Except as otherwise provided in this Section and | ||||||
22 | Section 8n of this Act, and (c), (d), or (e),
notwithstanding | ||||||
23 | any other
State law to the contrary, the Governor
may, through | ||||||
24 | June 30, 2007, from time to time direct the State Treasurer and | ||||||
25 | Comptroller to transfer
a specified sum from any fund held by |
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1 | the State Treasurer to the General
Revenue Fund in order to | ||||||
2 | help defray the State's operating costs for the
fiscal year. | ||||||
3 | The total transfer under this Section from any fund in any
| ||||||
4 | fiscal year shall not exceed the lesser of (i) 8% of the | ||||||
5 | revenues to be deposited
into the fund during that fiscal year | ||||||
6 | or (ii) an amount that leaves a remaining fund balance of 25% | ||||||
7 | of the July 1 fund balance of that fiscal year. In fiscal year | ||||||
8 | 2005 only, prior to calculating the July 1, 2004 final | ||||||
9 | balances, the Governor may calculate and direct the State | ||||||
10 | Treasurer with the Comptroller to transfer additional amounts | ||||||
11 | determined by applying the formula authorized in Public Act | ||||||
12 | 93-839 to the funds balances on July 1, 2003.
No transfer may | ||||||
13 | be made from a fund under this Section that would have the
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14 | effect of reducing the available balance in the fund to an | ||||||
15 | amount less than
the amount remaining unexpended and unreserved | ||||||
16 | from the total appropriation
from that fund estimated to be | ||||||
17 | expended for that fiscal year. This Section does not apply to | ||||||
18 | any
funds that are restricted by federal law to a specific use, | ||||||
19 | to any funds in
the Motor Fuel Tax Fund, the Intercity | ||||||
20 | Passenger Rail Fund, the Hospital Provider Fund, the Medicaid | ||||||
21 | Provider Relief Fund, the Teacher Health Insurance Security | ||||||
22 | Fund, the Reviewing Court Alternative Dispute Resolution Fund, | ||||||
23 | the Voters' Guide Fund, the Foreign Language Interpreter Fund, | ||||||
24 | the Lawyers' Assistance Program Fund, the Supreme Court Federal | ||||||
25 | Projects Fund, the Supreme Court Special State Projects Fund, | ||||||
26 | the Supplemental Low-Income Energy Assistance Fund, the Good |
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1 | Samaritan Energy Trust Fund, the Low-Level Radioactive Waste | ||||||
2 | Facility Development and Operation Fund, the Horse Racing | ||||||
3 | Equity Trust Fund, or the Hospital Basic Services Preservation | ||||||
4 | Fund, or to any
funds to which subsection (f) of Section 20-40 | ||||||
5 | of the Nursing and Advanced Practice Nursing Act applies. No | ||||||
6 | transfers may be made under this Section from the Pet | ||||||
7 | Population Control Fund. Notwithstanding any
other provision | ||||||
8 | of this Section, for fiscal year 2004,
the total transfer under | ||||||
9 | this Section from the Road Fund or the State
Construction | ||||||
10 | Account Fund shall not exceed the lesser of (i) 5% of the | ||||||
11 | revenues to be deposited
into the fund during that fiscal year | ||||||
12 | or (ii) 25% of the beginning balance in the fund.
For fiscal | ||||||
13 | year 2005 through fiscal year 2007, no amounts may be | ||||||
14 | transferred under this Section from the Road Fund, the State | ||||||
15 | Construction Account Fund, the Criminal Justice Information | ||||||
16 | Systems Trust Fund, the Wireless Service Emergency Fund, or the | ||||||
17 | Mandatory Arbitration Fund.
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18 | In determining the available balance in a fund, the | ||||||
19 | Governor
may include receipts, transfers into the fund, and | ||||||
20 | other
resources anticipated to be available in the fund in that | ||||||
21 | fiscal year.
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22 | The State Treasurer and Comptroller shall transfer the | ||||||
23 | amounts designated
under this Section as soon as may be | ||||||
24 | practicable after receiving the direction
to transfer from the | ||||||
25 | Governor.
| ||||||
26 | (a-5) Transfers directed to be made under this Section on |
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1 | or before February 28, 2006 that are still pending on May 19, | ||||||
2 | 2006 ( the effective date of Public Act 94-774)
this amendatory | ||||||
3 | Act of the 94th General Assembly shall be redirected as | ||||||
4 | provided in Section 8n of this Act.
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5 | (b) This Section does not apply to: (i) the Ticket For The | ||||||
6 | Cure Fund; (ii) any fund established under the Community Senior | ||||||
7 | Services and Resources Act; or (iii) on or after January 1, | ||||||
8 | 2006 (the effective date of Public Act 94-511), the Child Labor | ||||||
9 | and Day and Temporary Labor Enforcement Fund. | ||||||
10 | (c) This Section does not apply to the Demutualization | ||||||
11 | Trust Fund established under the Uniform Disposition of | ||||||
12 | Unclaimed Property Act.
| ||||||
13 | (d) This Section does not apply to moneys set aside in the | ||||||
14 | Illinois State Podiatric Disciplinary Fund for podiatric | ||||||
15 | scholarships and residency programs under the Podiatric | ||||||
16 | Scholarship and Residency Act. | ||||||
17 | (e) Subsection (a) does not apply to, and no transfer may | ||||||
18 | be made under this Section from, the Pension Stabilization | ||||||
19 | Fund.
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20 | (f) This Section does not apply to the School District | ||||||
21 | Property Tax Relief Fund, the Higher Education Operating | ||||||
22 | Assistance Fund, the Early Childhood Fund, or the School | ||||||
23 | Improvement Partnership Planning Fund.
| ||||||
24 | (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | ||||||
25 | eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | ||||||
26 | 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. |
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1 | 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff. | ||||||
2 | 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645, | ||||||
3 | eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05; | ||||||
4 | 94-691, eff. 11-2-05; 94-726, eff. 1-20-06; 94-773, eff. | ||||||
5 | 5-18-06; 94-774, eff. 5-19-06; 94-804, eff. 5-26-06; 94-839, | ||||||
6 | eff. 6-6-06; revised 6-19-06.)
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7 | Section 10. The Illinois Income Tax Act is amended by | ||||||
8 | changing Section 201 and by adding Sections 202.5 and 218 as | ||||||
9 | follows:
| ||||||
10 | (35 ILCS 5/201) (from Ch. 120, par. 2-201)
| ||||||
11 | Sec. 201. Tax Imposed.
| ||||||
12 | (a) In general. A tax measured by net income is hereby | ||||||
13 | imposed on every
individual, corporation, trust and estate for | ||||||
14 | each taxable year ending
after July 31, 1969 on the privilege | ||||||
15 | of earning or receiving income in or
as a resident of this | ||||||
16 | State. Such tax shall be in addition to all other
occupation or | ||||||
17 | privilege taxes imposed by this State or by any municipal
| ||||||
18 | corporation or political subdivision thereof.
| ||||||
19 | (b) Rates. The tax imposed by subsection (a) of this | ||||||
20 | Section shall be
determined as follows, except as adjusted by | ||||||
21 | subsection (d-1):
| ||||||
22 | (1) In the case of an individual, trust or estate, for | ||||||
23 | taxable years
ending prior to July 1, 1989, an amount equal | ||||||
24 | to 2 1/2% of the taxpayer's
net income for the taxable |
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| |||||||
1 | year.
| ||||||
2 | (2) In the case of an individual, trust or estate, for | ||||||
3 | taxable years
beginning prior to July 1, 1989 and ending | ||||||
4 | after June 30, 1989, an amount
equal to the sum of (i) 2 | ||||||
5 | 1/2% of the taxpayer's net income for the period
prior to | ||||||
6 | July 1, 1989, as calculated under Section 202.3, and (ii) | ||||||
7 | 3% of the
taxpayer's net income for the period after June | ||||||
8 | 30, 1989, as calculated
under Section 202.3.
| ||||||
9 | (3) In the case of an individual, trust or estate, for | ||||||
10 | taxable years
beginning after June 30, 1989 and ending
on | ||||||
11 | or before December 31, 2007 , an amount equal to 3% of the | ||||||
12 | taxpayer's net
income for the taxable year.
| ||||||
13 | (4) In the case of an individual, trust, or estate, for | ||||||
14 | taxable years beginning prior to January
1, 2008 and ending | ||||||
15 | after December 31, 2007, an amount equal to the sum of (i) | ||||||
16 | 3% of the
taxpayer's net income for the period until and | ||||||
17 | including December 31, 2007, as calculated under
Section | ||||||
18 | 202.5, and (ii) 5% of the taxpayer's net income for the | ||||||
19 | period commencing on January
1, 2008, as calculated under | ||||||
20 | Section 202.5
(Blank) .
| ||||||
21 | (5) In the case of an individual, trust, or estate, for | ||||||
22 | taxable years beginning after
December 31, 2007, an amount | ||||||
23 | equal to 5% of the taxpayer's net income for the applicable
| ||||||
24 | taxable year
(Blank) .
| ||||||
25 | (6) In the case of a corporation, for taxable years
| ||||||
26 | ending prior to July 1, 1989, an amount equal to 4% of the
|
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| |||||||
1 | taxpayer's net income for the taxable year.
| ||||||
2 | (7) In the case of a corporation, for taxable years | ||||||
3 | beginning prior to
July 1, 1989 and ending after June 30, | ||||||
4 | 1989, an amount equal to the sum of
(i) 4% of the | ||||||
5 | taxpayer's net income for the period prior to July 1, 1989,
| ||||||
6 | as calculated under Section 202.3, and (ii) 4.8% of the | ||||||
7 | taxpayer's net
income for the period after June 30, 1989, | ||||||
8 | as calculated under Section
202.3.
| ||||||
9 | (8) In the case of a corporation, for taxable years | ||||||
10 | beginning after
June 30, 1989 and ending on or before | ||||||
11 | December 31, 2007 , an amount equal to 4.8% of the | ||||||
12 | taxpayer's net income for the
taxable year.
| ||||||
13 | (9) In the case of a corporation for taxable years | ||||||
14 | beginning prior to January 1, 2008 and
ending after | ||||||
15 | December 31, 2007, an amount equal to the sum of (i) 4.8% | ||||||
16 | of the taxpayer's net
income for the period prior to | ||||||
17 | January 1, 2008, as calculated under Section 202.5, and | ||||||
18 | (ii) 8% of
the taxpayer's net income for the period after | ||||||
19 | December 31, 2007, as calculated under Section
202.5. | ||||||
20 | (10) In the case of a corporation for taxable years | ||||||
21 | beginning after December 31, 2007, an
amount equal to 8% of | ||||||
22 | the taxpayer's net income for the taxable year.
| ||||||
23 | (c) Personal Property Tax Replacement Income Tax.
| ||||||
24 | Beginning on July 1, 1979 and thereafter, in addition to such | ||||||
25 | income
tax, there is also hereby imposed the Personal Property | ||||||
26 | Tax Replacement
Income Tax measured by net income on every |
| |||||||
| |||||||
1 | corporation (including Subchapter
S corporations), partnership | ||||||
2 | and trust, for each taxable year ending after
June 30, 1979. | ||||||
3 | Such taxes are imposed on the privilege of earning or
receiving | ||||||
4 | income in or as a resident of this State. The Personal Property
| ||||||
5 | Tax Replacement Income Tax shall be in addition to the income | ||||||
6 | tax imposed
by subsections (a) and (b) of this Section and in | ||||||
7 | addition to all other
occupation or privilege taxes imposed by | ||||||
8 | this State or by any municipal
corporation or political | ||||||
9 | subdivision thereof.
| ||||||
10 | (d) Additional Personal Property Tax Replacement Income | ||||||
11 | Tax Rates.
The personal property tax replacement income tax | ||||||
12 | imposed by this subsection
and subsection (c) of this Section | ||||||
13 | in the case of a corporation, other
than a Subchapter S | ||||||
14 | corporation and except as adjusted by subsection (d-1),
shall | ||||||
15 | be an additional amount equal to
2.85% of such taxpayer's net | ||||||
16 | income for the taxable year, except that
beginning on January | ||||||
17 | 1, 1981, and thereafter, the rate of 2.85% specified
in this | ||||||
18 | subsection shall be reduced to 2.5%, and in the case of a
| ||||||
19 | partnership, trust or a Subchapter S corporation shall be an | ||||||
20 | additional
amount equal to 1.5% of such taxpayer's net income | ||||||
21 | for the taxable year.
| ||||||
22 | (d-1) Rate reduction for certain foreign insurers. In the | ||||||
23 | case of a
foreign insurer, as defined by Section 35A-5 of the | ||||||
24 | Illinois Insurance Code,
whose state or country of domicile | ||||||
25 | imposes on insurers domiciled in Illinois
a retaliatory tax | ||||||
26 | (excluding any insurer
whose premiums from reinsurance assumed |
| |||||||
| |||||||
1 | are 50% or more of its total insurance
premiums as determined | ||||||
2 | under paragraph (2) of subsection (b) of Section 304,
except | ||||||
3 | that for purposes of this determination premiums from | ||||||
4 | reinsurance do
not include premiums from inter-affiliate | ||||||
5 | reinsurance arrangements),
beginning with taxable years ending | ||||||
6 | on or after December 31, 1999,
the sum of
the rates of tax | ||||||
7 | imposed by subsections (b) and (d) shall be reduced (but not
| ||||||
8 | increased) to the rate at which the total amount of tax imposed | ||||||
9 | under this Act,
net of all credits allowed under this Act, | ||||||
10 | shall equal (i) the total amount of
tax that would be imposed | ||||||
11 | on the foreign insurer's net income allocable to
Illinois for | ||||||
12 | the taxable year by such foreign insurer's state or country of
| ||||||
13 | domicile if that net income were subject to all income taxes | ||||||
14 | and taxes
measured by net income imposed by such foreign | ||||||
15 | insurer's state or country of
domicile, net of all credits | ||||||
16 | allowed or (ii) a rate of zero if no such tax is
imposed on such | ||||||
17 | income by the foreign insurer's state of domicile.
For the | ||||||
18 | purposes of this subsection (d-1), an inter-affiliate includes | ||||||
19 | a
mutual insurer under common management.
| ||||||
20 | (1) For the purposes of subsection (d-1), in no event | ||||||
21 | shall the sum of the
rates of tax imposed by subsections | ||||||
22 | (b) and (d) be reduced below the rate at
which the sum of:
| ||||||
23 | (A) the total amount of tax imposed on such foreign | ||||||
24 | insurer under
this Act for a taxable year, net of all | ||||||
25 | credits allowed under this Act, plus
| ||||||
26 | (B) the privilege tax imposed by Section 409 of the |
| |||||||
| |||||||
1 | Illinois Insurance
Code, the fire insurance company | ||||||
2 | tax imposed by Section 12 of the Fire
Investigation | ||||||
3 | Act, and the fire department taxes imposed under | ||||||
4 | Section 11-10-1
of the Illinois Municipal Code,
| ||||||
5 | equals 1.25% for taxable years ending prior to December 31, | ||||||
6 | 2003, or
1.75% for taxable years ending on or after | ||||||
7 | December 31, 2003, of the net
taxable premiums written for | ||||||
8 | the taxable year,
as described by subsection (1) of Section | ||||||
9 | 409 of the Illinois Insurance Code.
This paragraph will in | ||||||
10 | no event increase the rates imposed under subsections
(b) | ||||||
11 | and (d).
| ||||||
12 | (2) Any reduction in the rates of tax imposed by this | ||||||
13 | subsection shall be
applied first against the rates imposed | ||||||
14 | by subsection (b) and only after the
tax imposed by | ||||||
15 | subsection (a) net of all credits allowed under this | ||||||
16 | Section
other than the credit allowed under subsection (i) | ||||||
17 | has been reduced to zero,
against the rates imposed by | ||||||
18 | subsection (d).
| ||||||
19 | This subsection (d-1) is exempt from the provisions of | ||||||
20 | Section 250.
| ||||||
21 | (e) Investment credit. A taxpayer shall be allowed a credit
| ||||||
22 | against the Personal Property Tax Replacement Income Tax for
| ||||||
23 | investment in qualified property.
| ||||||
24 | (1) A taxpayer shall be allowed a credit equal to .5% | ||||||
25 | of
the basis of qualified property placed in service during | ||||||
26 | the taxable year,
provided such property is placed in |
| |||||||
| |||||||
1 | service on or after
July 1, 1984. There shall be allowed an | ||||||
2 | additional credit equal
to .5% of the basis of qualified | ||||||
3 | property placed in service during the
taxable year, | ||||||
4 | provided such property is placed in service on or
after | ||||||
5 | July 1, 1986, and the taxpayer's base employment
within | ||||||
6 | Illinois has increased by 1% or more over the preceding | ||||||
7 | year as
determined by the taxpayer's employment records | ||||||
8 | filed with the
Illinois Department of Employment Security. | ||||||
9 | Taxpayers who are new to
Illinois shall be deemed to have | ||||||
10 | met the 1% growth in base employment for
the first year in | ||||||
11 | which they file employment records with the Illinois
| ||||||
12 | Department of Employment Security. The provisions added to | ||||||
13 | this Section by
Public Act 85-1200 (and restored by Public | ||||||
14 | Act 87-895) shall be
construed as declaratory of existing | ||||||
15 | law and not as a new enactment. If,
in any year, the | ||||||
16 | increase in base employment within Illinois over the
| ||||||
17 | preceding year is less than 1%, the additional credit shall | ||||||
18 | be limited to that
percentage times a fraction, the | ||||||
19 | numerator of which is .5% and the denominator
of which is | ||||||
20 | 1%, but shall not exceed .5%. The investment credit shall | ||||||
21 | not be
allowed to the extent that it would reduce a | ||||||
22 | taxpayer's liability in any tax
year below zero, nor may | ||||||
23 | any credit for qualified property be allowed for any
year | ||||||
24 | other than the year in which the property was placed in | ||||||
25 | service in
Illinois. For tax years ending on or after | ||||||
26 | December 31, 1987, and on or
before December 31, 1988, the |
| |||||||
| |||||||
1 | credit shall be allowed for the tax year in
which the | ||||||
2 | property is placed in service, or, if the amount of the | ||||||
3 | credit
exceeds the tax liability for that year, whether it | ||||||
4 | exceeds the original
liability or the liability as later | ||||||
5 | amended, such excess may be carried
forward and applied to | ||||||
6 | the tax liability of the 5 taxable years following
the | ||||||
7 | excess credit years if the taxpayer (i) makes investments | ||||||
8 | which cause
the creation of a minimum of 2,000 full-time | ||||||
9 | equivalent jobs in Illinois,
(ii) is located in an | ||||||
10 | enterprise zone established pursuant to the Illinois
| ||||||
11 | Enterprise Zone Act and (iii) is certified by the | ||||||
12 | Department of Commerce
and Community Affairs (now | ||||||
13 | Department of Commerce and Economic Opportunity) as | ||||||
14 | complying with the requirements specified in
clause (i) and | ||||||
15 | (ii) by July 1, 1986. The Department of Commerce and
| ||||||
16 | Community Affairs (now Department of Commerce and Economic | ||||||
17 | Opportunity) shall notify the Department of Revenue of all | ||||||
18 | such
certifications immediately. For tax years ending | ||||||
19 | after December 31, 1988,
the credit shall be allowed for | ||||||
20 | the tax year in which the property is
placed in service, | ||||||
21 | or, if the amount of the credit exceeds the tax
liability | ||||||
22 | for that year, whether it exceeds the original liability or | ||||||
23 | the
liability as later amended, such excess may be carried | ||||||
24 | forward and applied
to the tax liability of the 5 taxable | ||||||
25 | years following the excess credit
years. The credit shall | ||||||
26 | be applied to the earliest year for which there is
a |
| |||||||
| |||||||
1 | liability. If there is credit from more than one tax year | ||||||
2 | that is
available to offset a liability, earlier credit | ||||||
3 | shall be applied first.
| ||||||
4 | (2) The term "qualified property" means property | ||||||
5 | which:
| ||||||
6 | (A) is tangible, whether new or used, including | ||||||
7 | buildings and structural
components of buildings and | ||||||
8 | signs that are real property, but not including
land or | ||||||
9 | improvements to real property that are not a structural | ||||||
10 | component of a
building such as landscaping, sewer | ||||||
11 | lines, local access roads, fencing, parking
lots, and | ||||||
12 | other appurtenances;
| ||||||
13 | (B) is depreciable pursuant to Section 167 of the | ||||||
14 | Internal Revenue Code,
except that "3-year property" | ||||||
15 | as defined in Section 168(c)(2)(A) of that
Code is not | ||||||
16 | eligible for the credit provided by this subsection | ||||||
17 | (e);
| ||||||
18 | (C) is acquired by purchase as defined in Section | ||||||
19 | 179(d) of
the Internal Revenue Code;
| ||||||
20 | (D) is used in Illinois by a taxpayer who is | ||||||
21 | primarily engaged in
manufacturing, or in mining coal | ||||||
22 | or fluorite, or in retailing, or was placed in service | ||||||
23 | on or after July 1, 2006 in a River Edge Redevelopment | ||||||
24 | Zone established pursuant to the River Edge | ||||||
25 | Redevelopment Zone Act; and
| ||||||
26 | (E) has not previously been used in Illinois in |
| |||||||
| |||||||
1 | such a manner and by
such a person as would qualify for | ||||||
2 | the credit provided by this subsection
(e) or | ||||||
3 | subsection (f).
| ||||||
4 | (3) For purposes of this subsection (e), | ||||||
5 | "manufacturing" means
the material staging and production | ||||||
6 | of tangible personal property by
procedures commonly | ||||||
7 | regarded as manufacturing, processing, fabrication, or
| ||||||
8 | assembling which changes some existing material into new | ||||||
9 | shapes, new
qualities, or new combinations. For purposes of | ||||||
10 | this subsection
(e) the term "mining" shall have the same | ||||||
11 | meaning as the term "mining" in
Section 613(c) of the | ||||||
12 | Internal Revenue Code. For purposes of this subsection
(e), | ||||||
13 | the term "retailing" means the sale of tangible personal | ||||||
14 | property or
services rendered in conjunction with the sale | ||||||
15 | of tangible consumer goods
or commodities.
| ||||||
16 | (4) The basis of qualified property shall be the basis
| ||||||
17 | used to compute the depreciation deduction for federal | ||||||
18 | income tax purposes.
| ||||||
19 | (5) If the basis of the property for federal income tax | ||||||
20 | depreciation
purposes is increased after it has been placed | ||||||
21 | in service in Illinois by
the taxpayer, the amount of such | ||||||
22 | increase shall be deemed property placed
in service on the | ||||||
23 | date of such increase in basis.
| ||||||
24 | (6) The term "placed in service" shall have the same
| ||||||
25 | meaning as under Section 46 of the Internal Revenue Code.
| ||||||
26 | (7) If during any taxable year, any property ceases to
|
| |||||||
| |||||||
1 | be qualified property in the hands of the taxpayer within | ||||||
2 | 48 months after
being placed in service, or the situs of | ||||||
3 | any qualified property is
moved outside Illinois within 48 | ||||||
4 | months after being placed in service, the
Personal Property | ||||||
5 | Tax Replacement Income Tax for such taxable year shall be
| ||||||
6 | increased. Such increase shall be determined by (i) | ||||||
7 | recomputing the
investment credit which would have been | ||||||
8 | allowed for the year in which
credit for such property was | ||||||
9 | originally allowed by eliminating such
property from such | ||||||
10 | computation and, (ii) subtracting such recomputed credit
| ||||||
11 | from the amount of credit previously allowed. For the | ||||||
12 | purposes of this
paragraph (7), a reduction of the basis of | ||||||
13 | qualified property resulting
from a redetermination of the | ||||||
14 | purchase price shall be deemed a disposition
of qualified | ||||||
15 | property to the extent of such reduction.
| ||||||
16 | (8) Unless the investment credit is extended by law, | ||||||
17 | the
basis of qualified property shall not include costs | ||||||
18 | incurred after
December 31, 2008, except for costs incurred | ||||||
19 | pursuant to a binding
contract entered into on or before | ||||||
20 | December 31, 2008.
| ||||||
21 | (9) Each taxable year ending before December 31, 2000, | ||||||
22 | a partnership may
elect to pass through to its
partners the | ||||||
23 | credits to which the partnership is entitled under this | ||||||
24 | subsection
(e) for the taxable year. A partner may use the | ||||||
25 | credit allocated to him or her
under this paragraph only | ||||||
26 | against the tax imposed in subsections (c) and (d) of
this |
| |||||||
| |||||||
1 | Section. If the partnership makes that election, those | ||||||
2 | credits shall be
allocated among the partners in the | ||||||
3 | partnership in accordance with the rules
set forth in | ||||||
4 | Section 704(b) of the Internal Revenue Code, and the rules
| ||||||
5 | promulgated under that Section, and the allocated amount of | ||||||
6 | the credits shall
be allowed to the partners for that | ||||||
7 | taxable year. The partnership shall make
this election on | ||||||
8 | its Personal Property Tax Replacement Income Tax return for
| ||||||
9 | that taxable year. The election to pass through the credits | ||||||
10 | shall be
irrevocable.
| ||||||
11 | For taxable years ending on or after December 31, 2000, | ||||||
12 | a
partner that qualifies its
partnership for a subtraction | ||||||
13 | under subparagraph (I) of paragraph (2) of
subsection (d) | ||||||
14 | of Section 203 or a shareholder that qualifies a Subchapter | ||||||
15 | S
corporation for a subtraction under subparagraph (S) of | ||||||
16 | paragraph (2) of
subsection (b) of Section 203 shall be | ||||||
17 | allowed a credit under this subsection
(e) equal to its | ||||||
18 | share of the credit earned under this subsection (e) during
| ||||||
19 | the taxable year by the partnership or Subchapter S | ||||||
20 | corporation, determined in
accordance with the | ||||||
21 | determination of income and distributive share of
income | ||||||
22 | under Sections 702 and 704 and Subchapter S of the Internal | ||||||
23 | Revenue
Code. This paragraph is exempt from the provisions | ||||||
24 | of Section 250.
| ||||||
25 | (f) Investment credit; Enterprise Zone; River Edge | ||||||
26 | Redevelopment Zone.
|
| |||||||
| |||||||
1 | (1) A taxpayer shall be allowed a credit against the | ||||||
2 | tax imposed
by subsections (a) and (b) of this Section for | ||||||
3 | investment in qualified
property which is placed in service | ||||||
4 | in an Enterprise Zone created
pursuant to the Illinois | ||||||
5 | Enterprise Zone Act or, for property placed in service on | ||||||
6 | or after July 1, 2006, a River Edge Redevelopment Zone | ||||||
7 | established pursuant to the River Edge Redevelopment Zone | ||||||
8 | Act. For partners, shareholders
of Subchapter S | ||||||
9 | corporations, and owners of limited liability companies,
| ||||||
10 | if the liability company is treated as a partnership for | ||||||
11 | purposes of
federal and State income taxation, there shall | ||||||
12 | be allowed a credit under
this subsection (f) to be | ||||||
13 | determined in accordance with the determination
of income | ||||||
14 | and distributive share of income under Sections 702 and 704 | ||||||
15 | and
Subchapter S of the Internal Revenue Code. The credit | ||||||
16 | shall be .5% of the
basis for such property. The credit | ||||||
17 | shall be available only in the taxable
year in which the | ||||||
18 | property is placed in service in the Enterprise Zone or | ||||||
19 | River Edge Redevelopment Zone and
shall not be allowed to | ||||||
20 | the extent that it would reduce a taxpayer's
liability for | ||||||
21 | the tax imposed by subsections (a) and (b) of this Section | ||||||
22 | to
below zero. For tax years ending on or after December | ||||||
23 | 31, 1985, the credit
shall be allowed for the tax year in | ||||||
24 | which the property is placed in
service, or, if the amount | ||||||
25 | of the credit exceeds the tax liability for that
year, | ||||||
26 | whether it exceeds the original liability or the liability |
| |||||||
| |||||||
1 | as later
amended, such excess may be carried forward and | ||||||
2 | applied to the tax
liability of the 5 taxable years | ||||||
3 | following the excess credit year.
The credit shall be | ||||||
4 | applied to the earliest year for which there is a
| ||||||
5 | liability. If there is credit from more than one tax year | ||||||
6 | that is available
to offset a liability, the credit | ||||||
7 | accruing first in time shall be applied
first.
| ||||||
8 | (2) The term qualified property means property which:
| ||||||
9 | (A) is tangible, whether new or used, including | ||||||
10 | buildings and
structural components of buildings;
| ||||||
11 | (B) is depreciable pursuant to Section 167 of the | ||||||
12 | Internal Revenue
Code, except that "3-year property" | ||||||
13 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
14 | eligible for the credit provided by this subsection | ||||||
15 | (f);
| ||||||
16 | (C) is acquired by purchase as defined in Section | ||||||
17 | 179(d) of
the Internal Revenue Code;
| ||||||
18 | (D) is used in the Enterprise Zone or River Edge | ||||||
19 | Redevelopment Zone by the taxpayer; and
| ||||||
20 | (E) has not been previously used in Illinois in | ||||||
21 | such a manner and by
such a person as would qualify for | ||||||
22 | the credit provided by this subsection
(f) or | ||||||
23 | subsection (e).
| ||||||
24 | (3) The basis of qualified property shall be the basis | ||||||
25 | used to compute
the depreciation deduction for federal | ||||||
26 | income tax purposes.
|
| |||||||
| |||||||
1 | (4) If the basis of the property for federal income tax | ||||||
2 | depreciation
purposes is increased after it has been placed | ||||||
3 | in service in the Enterprise
Zone or River Edge | ||||||
4 | Redevelopment Zone by the taxpayer, the amount of such | ||||||
5 | increase shall be deemed property
placed in service on the | ||||||
6 | date of such increase in basis.
| ||||||
7 | (5) The term "placed in service" shall have the same | ||||||
8 | meaning as under
Section 46 of the Internal Revenue Code.
| ||||||
9 | (6) If during any taxable year, any property ceases to | ||||||
10 | be qualified
property in the hands of the taxpayer within | ||||||
11 | 48 months after being placed
in service, or the situs of | ||||||
12 | any qualified property is moved outside the
Enterprise Zone | ||||||
13 | or River Edge Redevelopment Zone within 48 months after | ||||||
14 | being placed in service, the tax
imposed under subsections | ||||||
15 | (a) and (b) of this Section for such taxable year
shall be | ||||||
16 | increased. Such increase shall be determined by (i) | ||||||
17 | recomputing
the investment credit which would have been | ||||||
18 | allowed for the year in which
credit for such property was | ||||||
19 | originally allowed by eliminating such
property from such | ||||||
20 | computation, and (ii) subtracting such recomputed credit
| ||||||
21 | from the amount of credit previously allowed. For the | ||||||
22 | purposes of this
paragraph (6), a reduction of the basis of | ||||||
23 | qualified property resulting
from a redetermination of the | ||||||
24 | purchase price shall be deemed a disposition
of qualified | ||||||
25 | property to the extent of such reduction.
| ||||||
26 | (7) There shall be allowed an additional credit equal |
| |||||||
| |||||||
1 | to 0.5% of the basis of qualified property placed in | ||||||
2 | service during the taxable year in a River Edge | ||||||
3 | Redevelopment Zone, provided such property is placed in | ||||||
4 | service on or after July 1, 2006, and the taxpayer's base | ||||||
5 | employment within Illinois has increased by 1% or more over | ||||||
6 | the preceding year as determined by the taxpayer's | ||||||
7 | employment records filed with the Illinois Department of | ||||||
8 | Employment Security. Taxpayers who are new to Illinois | ||||||
9 | shall be deemed to have met the 1% growth in base | ||||||
10 | employment for the first year in which they file employment | ||||||
11 | records with the Illinois Department of Employment | ||||||
12 | Security. If, in any year, the increase in base employment | ||||||
13 | within Illinois over the preceding year is less than 1%, | ||||||
14 | the additional credit shall be limited to that percentage | ||||||
15 | times a fraction, the numerator of which is 0.5% and the | ||||||
16 | denominator of which is 1%, but shall not exceed 0.5%.
| ||||||
17 | (g) Jobs Tax Credit; Enterprise Zone, River Edge | ||||||
18 | Redevelopment Zone, and Foreign Trade Zone or Sub-Zone.
| ||||||
19 | (1) A taxpayer conducting a trade or business in an | ||||||
20 | enterprise zone
or a High Impact Business designated by the | ||||||
21 | Department of Commerce and
Economic Opportunity or for | ||||||
22 | taxable years ending on or after December 31, 2006, in a | ||||||
23 | River Edge Redevelopment Zone conducting a trade or | ||||||
24 | business in a federally designated
Foreign Trade Zone or | ||||||
25 | Sub-Zone shall be allowed a credit against the tax
imposed | ||||||
26 | by subsections (a) and (b) of this Section in the amount of |
| |||||||
| |||||||
1 | $500
per eligible employee hired to work in the zone during | ||||||
2 | the taxable year.
| ||||||
3 | (2) To qualify for the credit:
| ||||||
4 | (A) the taxpayer must hire 5 or more eligible | ||||||
5 | employees to work in an
enterprise zone, River Edge | ||||||
6 | Redevelopment Zone, or federally designated Foreign | ||||||
7 | Trade Zone or Sub-Zone
during the taxable year;
| ||||||
8 | (B) the taxpayer's total employment within the | ||||||
9 | enterprise zone, River Edge Redevelopment Zone, or
| ||||||
10 | federally designated Foreign Trade Zone or Sub-Zone | ||||||
11 | must
increase by 5 or more full-time employees beyond | ||||||
12 | the total employed in that
zone at the end of the | ||||||
13 | previous tax year for which a jobs tax
credit under | ||||||
14 | this Section was taken, or beyond the total employed by | ||||||
15 | the
taxpayer as of December 31, 1985, whichever is | ||||||
16 | later; and
| ||||||
17 | (C) the eligible employees must be employed 180 | ||||||
18 | consecutive days in
order to be deemed hired for | ||||||
19 | purposes of this subsection.
| ||||||
20 | (3) An "eligible employee" means an employee who is:
| ||||||
21 | (A) Certified by the Department of Commerce and | ||||||
22 | Economic Opportunity
as "eligible for services" | ||||||
23 | pursuant to regulations promulgated in
accordance with | ||||||
24 | Title II of the Job Training Partnership Act, Training
| ||||||
25 | Services for the Disadvantaged or Title III of the Job | ||||||
26 | Training Partnership
Act, Employment and Training |
| |||||||
| |||||||
1 | Assistance for Dislocated Workers Program.
| ||||||
2 | (B) Hired after the enterprise zone, River Edge | ||||||
3 | Redevelopment Zone, or federally designated Foreign
| ||||||
4 | Trade Zone or Sub-Zone was designated or the trade or
| ||||||
5 | business was located in that zone, whichever is later.
| ||||||
6 | (C) Employed in the enterprise zone, River Edge | ||||||
7 | Redevelopment Zone, or Foreign Trade Zone or
Sub-Zone. | ||||||
8 | An employee is employed in an
enterprise zone or | ||||||
9 | federally designated Foreign Trade Zone or Sub-Zone
if | ||||||
10 | his services are rendered there or it is the base of
| ||||||
11 | operations for the services performed.
| ||||||
12 | (D) A full-time employee working 30 or more hours | ||||||
13 | per week.
| ||||||
14 | (4) For tax years ending on or after December 31, 1985 | ||||||
15 | and prior to
December 31, 1988, the credit shall be allowed | ||||||
16 | for the tax year in which
the eligible employees are hired. | ||||||
17 | For tax years ending on or after
December 31, 1988, the | ||||||
18 | credit shall be allowed for the tax year immediately
| ||||||
19 | following the tax year in which the eligible employees are | ||||||
20 | hired. If the
amount of the credit exceeds the tax | ||||||
21 | liability for that year, whether it
exceeds the original | ||||||
22 | liability or the liability as later amended, such
excess | ||||||
23 | may be carried forward and applied to the tax liability of | ||||||
24 | the 5
taxable years following the excess credit year. The | ||||||
25 | credit shall be
applied to the earliest year for which | ||||||
26 | there is a liability. If there is
credit from more than one |
| |||||||
| |||||||
1 | tax year that is available to offset a liability,
earlier | ||||||
2 | credit shall be applied first.
| ||||||
3 | (5) The Department of Revenue shall promulgate such | ||||||
4 | rules and regulations
as may be deemed necessary to carry | ||||||
5 | out the purposes of this subsection (g).
| ||||||
6 | (6) The credit shall be available for eligible | ||||||
7 | employees hired on or
after January 1, 1986.
| ||||||
8 | (h) Investment credit; High Impact Business.
| ||||||
9 | (1) Subject to subsections (b) and (b-5) of Section
5.5 | ||||||
10 | of the Illinois Enterprise Zone Act, a taxpayer shall be | ||||||
11 | allowed a credit
against the tax imposed by subsections (a) | ||||||
12 | and (b) of this Section for
investment in qualified
| ||||||
13 | property which is placed in service by a Department of | ||||||
14 | Commerce and Economic Opportunity
designated High Impact | ||||||
15 | Business. The credit shall be .5% of the basis
for such | ||||||
16 | property. The credit shall not be available (i) until the | ||||||
17 | minimum
investments in qualified property set forth in | ||||||
18 | subdivision (a)(3)(A) of
Section 5.5 of the Illinois
| ||||||
19 | Enterprise Zone Act have been satisfied
or (ii) until the | ||||||
20 | time authorized in subsection (b-5) of the Illinois
| ||||||
21 | Enterprise Zone Act for entities designated as High Impact | ||||||
22 | Businesses under
subdivisions (a)(3)(B), (a)(3)(C), and | ||||||
23 | (a)(3)(D) of Section 5.5 of the Illinois
Enterprise Zone | ||||||
24 | Act, and shall not be allowed to the extent that it would
| ||||||
25 | reduce a taxpayer's liability for the tax imposed by | ||||||
26 | subsections (a) and (b) of
this Section to below zero. The |
| |||||||
| |||||||
1 | credit applicable to such investments shall be
taken in the | ||||||
2 | taxable year in which such investments have been completed. | ||||||
3 | The
credit for additional investments beyond the minimum | ||||||
4 | investment by a designated
high impact business authorized | ||||||
5 | under subdivision (a)(3)(A) of Section 5.5 of
the Illinois | ||||||
6 | Enterprise Zone Act shall be available only in the taxable | ||||||
7 | year in
which the property is placed in service and shall | ||||||
8 | not be allowed to the extent
that it would reduce a | ||||||
9 | taxpayer's liability for the tax imposed by subsections
(a) | ||||||
10 | and (b) of this Section to below zero.
For tax years ending | ||||||
11 | on or after December 31, 1987, the credit shall be
allowed | ||||||
12 | for the tax year in which the property is placed in | ||||||
13 | service, or, if
the amount of the credit exceeds the tax | ||||||
14 | liability for that year, whether
it exceeds the original | ||||||
15 | liability or the liability as later amended, such
excess | ||||||
16 | may be carried forward and applied to the tax liability of | ||||||
17 | the 5
taxable years following the excess credit year. The | ||||||
18 | credit shall be
applied to the earliest year for which | ||||||
19 | there is a liability. If there is
credit from more than one | ||||||
20 | tax year that is available to offset a liability,
the | ||||||
21 | credit accruing first in time shall be applied first.
| ||||||
22 | Changes made in this subdivision (h)(1) by Public Act | ||||||
23 | 88-670
restore changes made by Public Act 85-1182 and | ||||||
24 | reflect existing law.
| ||||||
25 | (2) The term qualified property means property which:
| ||||||
26 | (A) is tangible, whether new or used, including |
| |||||||
| |||||||
1 | buildings and
structural components of buildings;
| ||||||
2 | (B) is depreciable pursuant to Section 167 of the | ||||||
3 | Internal Revenue
Code, except that "3-year property" | ||||||
4 | as defined in Section 168(c)(2)(A) of
that Code is not | ||||||
5 | eligible for the credit provided by this subsection | ||||||
6 | (h);
| ||||||
7 | (C) is acquired by purchase as defined in Section | ||||||
8 | 179(d) of the
Internal Revenue Code; and
| ||||||
9 | (D) is not eligible for the Enterprise Zone | ||||||
10 | Investment Credit provided
by subsection (f) of this | ||||||
11 | Section.
| ||||||
12 | (3) The basis of qualified property shall be the basis | ||||||
13 | used to compute
the depreciation deduction for federal | ||||||
14 | income tax purposes.
| ||||||
15 | (4) If the basis of the property for federal income tax | ||||||
16 | depreciation
purposes is increased after it has been placed | ||||||
17 | in service in a federally
designated Foreign Trade Zone or | ||||||
18 | Sub-Zone located in Illinois by the taxpayer,
the amount of | ||||||
19 | such increase shall be deemed property placed in service on
| ||||||
20 | the date of such increase in basis.
| ||||||
21 | (5) The term "placed in service" shall have the same | ||||||
22 | meaning as under
Section 46 of the Internal Revenue Code.
| ||||||
23 | (6) If during any taxable year ending on or before | ||||||
24 | December 31, 1996,
any property ceases to be qualified
| ||||||
25 | property in the hands of the taxpayer within 48 months | ||||||
26 | after being placed
in service, or the situs of any |
| |||||||
| |||||||
1 | qualified property is moved outside
Illinois within 48 | ||||||
2 | months after being placed in service, the tax imposed
under | ||||||
3 | subsections (a) and (b) of this Section for such taxable | ||||||
4 | year shall
be increased. Such increase shall be determined | ||||||
5 | by (i) recomputing the
investment credit which would have | ||||||
6 | been allowed for the year in which
credit for such property | ||||||
7 | was originally allowed by eliminating such
property from | ||||||
8 | such computation, and (ii) subtracting such recomputed | ||||||
9 | credit
from the amount of credit previously allowed. For | ||||||
10 | the purposes of this
paragraph (6), a reduction of the | ||||||
11 | basis of qualified property resulting
from a | ||||||
12 | redetermination of the purchase price shall be deemed a | ||||||
13 | disposition
of qualified property to the extent of such | ||||||
14 | reduction.
| ||||||
15 | (7) Beginning with tax years ending after December 31, | ||||||
16 | 1996, if a
taxpayer qualifies for the credit under this | ||||||
17 | subsection (h) and thereby is
granted a tax abatement and | ||||||
18 | the taxpayer relocates its entire facility in
violation of | ||||||
19 | the explicit terms and length of the contract under Section
| ||||||
20 | 18-183 of the Property Tax Code, the tax imposed under | ||||||
21 | subsections
(a) and (b) of this Section shall be increased | ||||||
22 | for the taxable year
in which the taxpayer relocated its | ||||||
23 | facility by an amount equal to the
amount of credit | ||||||
24 | received by the taxpayer under this subsection (h).
| ||||||
25 | (i) Credit for Personal Property Tax Replacement Income | ||||||
26 | Tax.
For tax years ending prior to December 31, 2003, a credit |
| |||||||
| |||||||
1 | shall be allowed
against the tax imposed by
subsections (a) and | ||||||
2 | (b) of this Section for the tax imposed by subsections (c)
and | ||||||
3 | (d) of this Section. This credit shall be computed by | ||||||
4 | multiplying the tax
imposed by subsections (c) and (d) of this | ||||||
5 | Section by a fraction, the numerator
of which is base income | ||||||
6 | allocable to Illinois and the denominator of which is
Illinois | ||||||
7 | base income, and further multiplying the product by the tax | ||||||
8 | rate
imposed by subsections (a) and (b) of this Section.
| ||||||
9 | Any credit earned on or after December 31, 1986 under
this | ||||||
10 | subsection which is unused in the year
the credit is computed | ||||||
11 | because it exceeds the tax liability imposed by
subsections (a) | ||||||
12 | and (b) for that year (whether it exceeds the original
| ||||||
13 | liability or the liability as later amended) may be carried | ||||||
14 | forward and
applied to the tax liability imposed by subsections | ||||||
15 | (a) and (b) of the 5
taxable years following the excess credit | ||||||
16 | year, provided that no credit may
be carried forward to any | ||||||
17 | year ending on or
after December 31, 2003. This credit shall be
| ||||||
18 | applied first to the earliest year for which there is a | ||||||
19 | liability. If
there is a credit under this subsection from more | ||||||
20 | than one tax year that is
available to offset a liability the | ||||||
21 | earliest credit arising under this
subsection shall be applied | ||||||
22 | first.
| ||||||
23 | If, during any taxable year ending on or after December 31, | ||||||
24 | 1986, the
tax imposed by subsections (c) and (d) of this | ||||||
25 | Section for which a taxpayer
has claimed a credit under this | ||||||
26 | subsection (i) is reduced, the amount of
credit for such tax |
| |||||||
| |||||||
1 | shall also be reduced. Such reduction shall be
determined by | ||||||
2 | recomputing the credit to take into account the reduced tax
| ||||||
3 | imposed by subsections (c) and (d). If any portion of the
| ||||||
4 | reduced amount of credit has been carried to a different | ||||||
5 | taxable year, an
amended return shall be filed for such taxable | ||||||
6 | year to reduce the amount of
credit claimed.
| ||||||
7 | (j) Training expense credit. Beginning with tax years | ||||||
8 | ending on or
after December 31, 1986 and prior to December 31, | ||||||
9 | 2003, a taxpayer shall be
allowed a credit against the
tax | ||||||
10 | imposed by subsections (a) and (b) under this Section
for all | ||||||
11 | amounts paid or accrued, on behalf of all persons
employed by | ||||||
12 | the taxpayer in Illinois or Illinois residents employed
outside | ||||||
13 | of Illinois by a taxpayer, for educational or vocational | ||||||
14 | training in
semi-technical or technical fields or semi-skilled | ||||||
15 | or skilled fields, which
were deducted from gross income in the | ||||||
16 | computation of taxable income. The
credit against the tax | ||||||
17 | imposed by subsections (a) and (b) shall be 1.6% of
such | ||||||
18 | training expenses. For partners, shareholders of subchapter S
| ||||||
19 | corporations, and owners of limited liability companies, if the | ||||||
20 | liability
company is treated as a partnership for purposes of | ||||||
21 | federal and State income
taxation, there shall be allowed a | ||||||
22 | credit under this subsection (j) to be
determined in accordance | ||||||
23 | with the determination of income and distributive
share of | ||||||
24 | income under Sections 702 and 704 and subchapter S of the | ||||||
25 | Internal
Revenue Code.
| ||||||
26 | Any credit allowed under this subsection which is unused in |
| |||||||
| |||||||
1 | the year
the credit is earned may be carried forward to each of | ||||||
2 | the 5 taxable
years following the year for which the credit is | ||||||
3 | first computed until it is
used. This credit shall be applied | ||||||
4 | first to the earliest year for which
there is a liability. If | ||||||
5 | there is a credit under this subsection from more
than one tax | ||||||
6 | year that is available to offset a liability the earliest
| ||||||
7 | credit arising under this subsection shall be applied first. No | ||||||
8 | carryforward
credit may be claimed in any tax year ending on or | ||||||
9 | after
December 31, 2003.
| ||||||
10 | (k) Research and development credit.
| ||||||
11 | For tax years ending after July 1, 1990 and prior to
| ||||||
12 | December 31, 2003, and beginning again for tax years ending on | ||||||
13 | or after December 31, 2004, a taxpayer shall be
allowed a | ||||||
14 | credit against the tax imposed by subsections (a) and (b) of | ||||||
15 | this
Section for increasing research activities in this State. | ||||||
16 | The credit
allowed against the tax imposed by subsections (a) | ||||||
17 | and (b) shall be equal
to 6 1/2% of the qualifying expenditures | ||||||
18 | for increasing research activities
in this State. For partners, | ||||||
19 | shareholders of subchapter S corporations, and
owners of | ||||||
20 | limited liability companies, if the liability company is | ||||||
21 | treated as a
partnership for purposes of federal and State | ||||||
22 | income taxation, there shall be
allowed a credit under this | ||||||
23 | subsection to be determined in accordance with the
| ||||||
24 | determination of income and distributive share of income under | ||||||
25 | Sections 702 and
704 and subchapter S of the Internal Revenue | ||||||
26 | Code.
|
| |||||||
| |||||||
1 | For purposes of this subsection, "qualifying expenditures" | ||||||
2 | means the
qualifying expenditures as defined for the federal | ||||||
3 | credit for increasing
research activities which would be | ||||||
4 | allowable under Section 41 of the
Internal Revenue Code and | ||||||
5 | which are conducted in this State, "qualifying
expenditures for | ||||||
6 | increasing research activities in this State" means the
excess | ||||||
7 | of qualifying expenditures for the taxable year in which | ||||||
8 | incurred
over qualifying expenditures for the base period, | ||||||
9 | "qualifying expenditures
for the base period" means the average | ||||||
10 | of the qualifying expenditures for
each year in the base | ||||||
11 | period, and "base period" means the 3 taxable years
immediately | ||||||
12 | preceding the taxable year for which the determination is
being | ||||||
13 | made.
| ||||||
14 | Any credit in excess of the tax liability for the taxable | ||||||
15 | year
may be carried forward. A taxpayer may elect to have the
| ||||||
16 | unused credit shown on its final completed return carried over | ||||||
17 | as a credit
against the tax liability for the following 5 | ||||||
18 | taxable years or until it has
been fully used, whichever occurs | ||||||
19 | first; provided that no credit earned in a tax year ending | ||||||
20 | prior to December 31, 2003 may be carried forward to any year | ||||||
21 | ending on or after December 31, 2003.
| ||||||
22 | If an unused credit is carried forward to a given year from | ||||||
23 | 2 or more
earlier years, that credit arising in the earliest | ||||||
24 | year will be applied
first against the tax liability for the | ||||||
25 | given year. If a tax liability for
the given year still | ||||||
26 | remains, the credit from the next earliest year will
then be |
| |||||||
| |||||||
1 | applied, and so on, until all credits have been used or no tax
| ||||||
2 | liability for the given year remains. Any remaining unused | ||||||
3 | credit or
credits then will be carried forward to the next | ||||||
4 | following year in which a
tax liability is incurred, except | ||||||
5 | that no credit can be carried forward to
a year which is more | ||||||
6 | than 5 years after the year in which the expense for
which the | ||||||
7 | credit is given was incurred.
| ||||||
8 | No inference shall be drawn from this amendatory Act of the | ||||||
9 | 91st General
Assembly in construing this Section for taxable | ||||||
10 | years beginning before January
1, 1999.
| ||||||
11 | (l) Environmental Remediation Tax Credit.
| ||||||
12 | (i) For tax years ending after December 31, 1997 and on | ||||||
13 | or before
December 31, 2001, a taxpayer shall be allowed a | ||||||
14 | credit against the tax
imposed by subsections (a) and (b) | ||||||
15 | of this Section for certain amounts paid
for unreimbursed | ||||||
16 | eligible remediation costs, as specified in this | ||||||
17 | subsection.
For purposes of this Section, "unreimbursed | ||||||
18 | eligible remediation costs" means
costs approved by the | ||||||
19 | Illinois Environmental Protection Agency ("Agency") under
| ||||||
20 | Section 58.14 of the Environmental Protection Act that were | ||||||
21 | paid in performing
environmental remediation at a site for | ||||||
22 | which a No Further Remediation Letter
was issued by the | ||||||
23 | Agency and recorded under Section 58.10 of the | ||||||
24 | Environmental
Protection Act. The credit must be claimed | ||||||
25 | for the taxable year in which
Agency approval of the | ||||||
26 | eligible remediation costs is granted. The credit is
not |
| |||||||
| |||||||
1 | available to any taxpayer if the taxpayer or any related | ||||||
2 | party caused or
contributed to, in any material respect, a | ||||||
3 | release of regulated substances on,
in, or under the site | ||||||
4 | that was identified and addressed by the remedial
action | ||||||
5 | pursuant to the Site Remediation Program of the | ||||||
6 | Environmental Protection
Act. After the Pollution Control | ||||||
7 | Board rules are adopted pursuant to the
Illinois | ||||||
8 | Administrative Procedure Act for the administration and | ||||||
9 | enforcement of
Section 58.9 of the Environmental | ||||||
10 | Protection Act, determinations as to credit
availability | ||||||
11 | for purposes of this Section shall be made consistent with | ||||||
12 | those
rules. For purposes of this Section, "taxpayer" | ||||||
13 | includes a person whose tax
attributes the taxpayer has | ||||||
14 | succeeded to under Section 381 of the Internal
Revenue Code | ||||||
15 | and "related party" includes the persons disallowed a | ||||||
16 | deduction
for losses by paragraphs (b), (c), and (f)(1) of | ||||||
17 | Section 267 of the Internal
Revenue Code by virtue of being | ||||||
18 | a related taxpayer, as well as any of its
partners. The | ||||||
19 | credit allowed against the tax imposed by subsections (a) | ||||||
20 | and
(b) shall be equal to 25% of the unreimbursed eligible | ||||||
21 | remediation costs in
excess of $100,000 per site, except | ||||||
22 | that the $100,000 threshold shall not apply
to any site | ||||||
23 | contained in an enterprise zone as determined by the | ||||||
24 | Department of
Commerce and Community Affairs (now | ||||||
25 | Department of Commerce and Economic Opportunity). The | ||||||
26 | total credit allowed shall not exceed
$40,000 per year with |
| |||||||
| |||||||
1 | a maximum total of $150,000 per site. For partners and
| ||||||
2 | shareholders of subchapter S corporations, there shall be | ||||||
3 | allowed a credit
under this subsection to be determined in | ||||||
4 | accordance with the determination of
income and | ||||||
5 | distributive share of income under Sections 702 and 704 and
| ||||||
6 | subchapter S of the Internal Revenue Code.
| ||||||
7 | (ii) A credit allowed under this subsection that is | ||||||
8 | unused in the year
the credit is earned may be carried | ||||||
9 | forward to each of the 5 taxable years
following the year | ||||||
10 | for which the credit is first earned until it is used.
The | ||||||
11 | term "unused credit" does not include any amounts of | ||||||
12 | unreimbursed eligible
remediation costs in excess of the | ||||||
13 | maximum credit per site authorized under
paragraph (i). | ||||||
14 | This credit shall be applied first to the earliest year
for | ||||||
15 | which there is a liability. If there is a credit under this | ||||||
16 | subsection
from more than one tax year that is available to | ||||||
17 | offset a liability, the
earliest credit arising under this | ||||||
18 | subsection shall be applied first. A
credit allowed under | ||||||
19 | this subsection may be sold to a buyer as part of a sale
of | ||||||
20 | all or part of the remediation site for which the credit | ||||||
21 | was granted. The
purchaser of a remediation site and the | ||||||
22 | tax credit shall succeed to the unused
credit and remaining | ||||||
23 | carry-forward period of the seller. To perfect the
| ||||||
24 | transfer, the assignor shall record the transfer in the | ||||||
25 | chain of title for the
site and provide written notice to | ||||||
26 | the Director of the Illinois Department of
Revenue of the |
| |||||||
| |||||||
1 | assignor's intent to sell the remediation site and the | ||||||
2 | amount of
the tax credit to be transferred as a portion of | ||||||
3 | the sale. In no event may a
credit be transferred to any | ||||||
4 | taxpayer if the taxpayer or a related party would
not be | ||||||
5 | eligible under the provisions of subsection (i).
| ||||||
6 | (iii) For purposes of this Section, the term "site" | ||||||
7 | shall have the same
meaning as under Section 58.2 of the | ||||||
8 | Environmental Protection Act.
| ||||||
9 | (m) Education expense credit. Beginning with tax years | ||||||
10 | ending after
December 31, 1999, a taxpayer who
is the custodian | ||||||
11 | of one or more qualifying pupils shall be allowed a credit
| ||||||
12 | against the tax imposed by subsections (a) and (b) of this | ||||||
13 | Section for
qualified education expenses incurred on behalf of | ||||||
14 | the qualifying pupils.
The credit shall be equal to 25% of | ||||||
15 | qualified education expenses, but in no
event may the total | ||||||
16 | credit under this subsection claimed by a
family that is the
| ||||||
17 | custodian of qualifying pupils exceed $500. In no event shall a | ||||||
18 | credit under
this subsection reduce the taxpayer's liability | ||||||
19 | under this Act to less than
zero for any taxable year ending on | ||||||
20 | or before December 31, 2006. For each taxable year ending after | ||||||
21 | December 31, 2006, if the amount of the credit under this | ||||||
22 | subsection exceeds the income tax liability for the applicable | ||||||
23 | taxable year, then the excess credit must be refunded to the | ||||||
24 | taxpayer . This subsection is exempt from the provisions of | ||||||
25 | Section 250 of this
Act.
| ||||||
26 | For purposes of this subsection:
|
| |||||||
| |||||||
1 | "Qualifying pupils" means individuals who (i) are | ||||||
2 | residents of the State of
Illinois, (ii) are under the age of | ||||||
3 | 21 at the close of the school year for
which a credit is | ||||||
4 | sought, and (iii) during the school year for which a credit
is | ||||||
5 | sought were full-time pupils enrolled in a kindergarten through | ||||||
6 | twelfth
grade education program at any school, as defined in | ||||||
7 | this subsection.
| ||||||
8 | "Qualified education expense" means the amount incurred
on | ||||||
9 | behalf of a qualifying pupil in excess of $250 for tuition, | ||||||
10 | book fees, and
lab fees at the school in which the pupil is | ||||||
11 | enrolled during the regular school
year.
| ||||||
12 | "School" means any public or nonpublic elementary or | ||||||
13 | secondary school in
Illinois that is in compliance with Title | ||||||
14 | VI of the Civil Rights Act of 1964
and attendance at which | ||||||
15 | satisfies the requirements of Section 26-1 of the
School Code, | ||||||
16 | except that nothing shall be construed to require a child to
| ||||||
17 | attend any particular public or nonpublic school to qualify for | ||||||
18 | the credit
under this Section.
| ||||||
19 | "Custodian" means, with respect to qualifying pupils, an | ||||||
20 | Illinois resident
who is a parent, the parents, a legal | ||||||
21 | guardian, or the legal guardians of the
qualifying pupils.
| ||||||
22 | (n) River Edge Redevelopment Zone site remediation tax | ||||||
23 | credit.
| ||||||
24 | (i) For tax years ending on or after December 31, 2006, | ||||||
25 | a taxpayer shall be allowed a credit against the tax | ||||||
26 | imposed by subsections (a) and (b) of this Section for |
| |||||||
| |||||||
1 | certain amounts paid for unreimbursed eligible remediation | ||||||
2 | costs, as specified in this subsection. For purposes of | ||||||
3 | this Section, "unreimbursed eligible remediation costs" | ||||||
4 | means costs approved by the Illinois Environmental | ||||||
5 | Protection Agency ("Agency") under Section 58.14 of the | ||||||
6 | Environmental Protection Act that were paid in performing | ||||||
7 | environmental remediation at a site within a River Edge | ||||||
8 | Redevelopment Zone for which a No Further Remediation | ||||||
9 | Letter was issued by the Agency and recorded under Section | ||||||
10 | 58.10 of the Environmental Protection Act. The credit must | ||||||
11 | be claimed for the taxable year in which Agency approval of | ||||||
12 | the eligible remediation costs is granted. The credit is | ||||||
13 | not available to any taxpayer if the taxpayer or any | ||||||
14 | related party caused or contributed to, in any material | ||||||
15 | respect, a release of regulated substances on, in, or under | ||||||
16 | the site that was identified and addressed by the remedial | ||||||
17 | action pursuant to the Site Remediation Program of the | ||||||
18 | Environmental Protection Act. Determinations as to credit | ||||||
19 | availability for purposes of this Section shall be made | ||||||
20 | consistent with rules adopted by the Pollution Control | ||||||
21 | Board pursuant to the Illinois Administrative Procedure | ||||||
22 | Act for the administration and enforcement of Section 58.9 | ||||||
23 | of the Environmental Protection Act. For purposes of this | ||||||
24 | Section, "taxpayer" includes a person whose tax attributes | ||||||
25 | the taxpayer has succeeded to under Section 381 of the | ||||||
26 | Internal Revenue Code and "related party" includes the |
| |||||||
| |||||||
1 | persons disallowed a deduction for losses by paragraphs | ||||||
2 | (b), (c), and (f)(1) of Section 267 of the Internal Revenue | ||||||
3 | Code by virtue of being a related taxpayer, as well as any | ||||||
4 | of its partners. The credit allowed against the tax imposed | ||||||
5 | by subsections (a) and (b) shall be equal to 25% of the | ||||||
6 | unreimbursed eligible remediation costs in excess of | ||||||
7 | $100,000 per site. | ||||||
8 | (ii) A credit allowed under this subsection that is | ||||||
9 | unused in the year the credit is earned may be carried | ||||||
10 | forward to each of the 5 taxable years following the year | ||||||
11 | for which the credit is first earned until it is used. This | ||||||
12 | credit shall be applied first to the earliest year for | ||||||
13 | which there is a liability. If there is a credit under this | ||||||
14 | subsection from more than one tax year that is available to | ||||||
15 | offset a liability, the earliest credit arising under this | ||||||
16 | subsection shall be applied first. A credit allowed under | ||||||
17 | this subsection may be sold to a buyer as part of a sale of | ||||||
18 | all or part of the remediation site for which the credit | ||||||
19 | was granted. The purchaser of a remediation site and the | ||||||
20 | tax credit shall succeed to the unused credit and remaining | ||||||
21 | carry-forward period of the seller. To perfect the | ||||||
22 | transfer, the assignor shall record the transfer in the | ||||||
23 | chain of title for the site and provide written notice to | ||||||
24 | the Director of the Illinois Department of Revenue of the | ||||||
25 | assignor's intent to sell the remediation site and the | ||||||
26 | amount of the tax credit to be transferred as a portion of |
| |||||||
| |||||||
1 | the sale. In no event may a credit be transferred to any | ||||||
2 | taxpayer if the taxpayer or a related party would not be | ||||||
3 | eligible under the provisions of subsection (i). | ||||||
4 | (iii) For purposes of this Section, the term "site" | ||||||
5 | shall have the same meaning as under Section 58.2 of the | ||||||
6 | Environmental Protection Act. | ||||||
7 | (iv) This subsection is exempt from the provisions of | ||||||
8 | Section 250.
| ||||||
9 | (Source: P.A. 93-29, eff. 6-20-03; 93-840, eff. 7-30-04; | ||||||
10 | 93-871, eff. 8-6-04; 94-1021, eff. 7-12-06.)
| ||||||
11 | (35 ILCS 5/202.5 new)
| ||||||
12 | Sec. 202.5. Net income attributable to the period prior to | ||||||
13 | January 1, 2008 and net income
attributable to the period after | ||||||
14 | December 31, 2007. | ||||||
15 | (a) In general. With respect to the taxable year of a | ||||||
16 | taxpayer beginning prior to January 1,
2008 and ending after | ||||||
17 | December 31, 2007, the taxpayer's net income for the period | ||||||
18 | after December 31, 2007, is
that amount that bears the same | ||||||
19 | ratio to the taxpayer's net income for the entire taxable year | ||||||
20 | as the number
of days in that year after December 31, 2007 | ||||||
21 | bears to the total number of days in that year, and the | ||||||
22 | taxpayer's net
income for the period prior to January 1, 2008 | ||||||
23 | is that amount that bears the same ratio to the
taxpayer's net | ||||||
24 | income for the entire taxable year as the number of days in | ||||||
25 | that year prior to January 1,
2008 bears to the total number of |
| |||||||
| |||||||
1 | days in that year. | ||||||
2 | (b) Election to attribute income and deduction items | ||||||
3 | specifically to the respective portions of a
taxable year prior | ||||||
4 | to January 1, 2008 and after December 31, 2007. In the case of | ||||||
5 | a taxpayer with a
taxable year beginning prior to January 1, | ||||||
6 | 2008 and ending after December 31, 2007, the taxpayer may
| ||||||
7 | elect, instead of the procedure established in subsection (a) | ||||||
8 | of this Section, to determine net income on a
specific | ||||||
9 | accounting basis for the 2 portions of his or her taxable year: | ||||||
10 | (1) from the beginning of the taxable year through | ||||||
11 | December 31, 2007; and | ||||||
12 | (2) from January 1, 2008, through the end of the | ||||||
13 | taxable year. | ||||||
14 | If the taxpayer elects specific accounting under this | ||||||
15 | subsection, there shall be taken into account
in computing base | ||||||
16 | income for each of the 2 portions of the taxable year only | ||||||
17 | those items earned, received,
paid, incurred, or accrued in | ||||||
18 | each such period. The standard exemption provided under Section | ||||||
19 | 204 must be
divided between the respective periods in amounts | ||||||
20 | that bear the same ratio to the total exemption
allowable under | ||||||
21 | Section 204 (determined without regard to this Section) as the | ||||||
22 | total number of days in
each such period bears to the total | ||||||
23 | number of days in the taxable year. The election provided under | ||||||
24 | this
subsection must be made in the form, time, and manner that | ||||||
25 | the Department requires by rule, but must be made no later than | ||||||
26 | the due date (including any extensions thereof) for the filing |
| |||||||
| |||||||
1 | of
the return for the taxable year. An election under this | ||||||
2 | subsection (b) is irrevocable.
| ||||||
3 | (35 ILCS 5/218 new)
| ||||||
4 | Sec. 218. Family Tax Credit. | ||||||
5 | (a) For taxable years beginning on or after January 1, | ||||||
6 | 2007, each taxpayer who is a natural person filing single or is | ||||||
7 | a married person filing separately who reports total annual | ||||||
8 | income of $26,847 or less (the "eligibility cap for single and | ||||||
9 | married filing separately") or who is a married couple filing | ||||||
10 | jointly or a natural person filing as head of household that | ||||||
11 | reports total annual income of $53,694 or less (the | ||||||
12 | "eligibility cap for married filing jointly and head of | ||||||
13 | household"), is entitled to a refundable tax credit known as | ||||||
14 | the "Family Tax Credit" against the tax imposed under | ||||||
15 | subsections (a) and (b) of Section 201 in the amount set forth | ||||||
16 | under subsection (b) of this Section. The Family Tax Credit may | ||||||
17 | be claimed only upon proper filing of an Illinois State income | ||||||
18 | tax return by an eligible taxpayer. The eligibility caps shall | ||||||
19 | increase for each tax year beginning after December 31, 2007, | ||||||
20 | by an amount equal to the percentage increase, if any, in the | ||||||
21 | Consumer Price Index ("CPI") published by the U.S. Bureau of | ||||||
22 | Labor Statistics for the immediately preceding tax year, | ||||||
23 | multiplied by the eligibility caps for that immediately | ||||||
24 | preceding tax year. | ||||||
25 | (b) The amount of the credit is determined as follows: |
| |||||||
| |||||||
1 | (1) for a single taxpayer with a total annual income | ||||||
2 | of: | ||||||
3 | (A) less than $17,136, the credit is $75 per | ||||||
4 | dependent; | ||||||
5 | (B) $17,136 or more but less than $19,419, the | ||||||
6 | credit is $100 per dependent; | ||||||
7 | (C) $19,420 or more but less than $19,420, the | ||||||
8 | credit is $200 per dependent; | ||||||
9 | (D) $19,420 or more but less than $21,705, the | ||||||
10 | credit is $300 per dependent; or | ||||||
11 | (E) $21,705 or more but less than $26,847, the | ||||||
12 | credit is $400 per dependent; | ||||||
13 | (2) for married taxpayers filing separately with a | ||||||
14 | total annual income of: | ||||||
15 | (A) less than $11,424, the credit is $75 per | ||||||
16 | dependent; | ||||||
17 | (B) $11,424 or more but less than $14,280, the | ||||||
18 | credit is $100 per dependent; | ||||||
19 | (C) $14,280 or more but less than $17,136, the | ||||||
20 | credit is $200 per dependent; | ||||||
21 | (D) $17,136 or more but less than $20,563, the | ||||||
22 | credit is $300 per dependent; or | ||||||
23 | (E) $20,563 or more but less than $26,847, the | ||||||
24 | credit is $400 per dependent; | ||||||
25 | (3) for married taxpayers filing jointly with a total | ||||||
26 | annual income of: |
| |||||||
| |||||||
1 | (A) less than $22,848, the credit is $75 per | ||||||
2 | dependent; | ||||||
3 | (B) $22,848 or more but less than $28,560, the | ||||||
4 | credit is $100 per dependent; | ||||||
5 | (C) $28,560 or more but less than $34,272, the | ||||||
6 | credit is $200 per dependent; | ||||||
7 | (D) $34,272 or more but less than $41,126, the | ||||||
8 | credit is $300 per dependent; or | ||||||
9 | (E) $41,126 or more but less than $53,694, the | ||||||
10 | credit is $400 per dependent; and | ||||||
11 | (4) for a taxpayer who is a head of household with a | ||||||
12 | total annual income of: | ||||||
13 | (A) less than $22,848, the credit is $75 per | ||||||
14 | dependent; | ||||||
15 | (B) $22,848 or more but less than $28,560, the | ||||||
16 | credit is $100 per dependent; | ||||||
17 | (C) $28,560 or more but less than $34,272, the | ||||||
18 | credit is $200 per dependent; | ||||||
19 | (D) $34,272 or more but less than $41,126, the | ||||||
20 | credit is $300 per dependent; or | ||||||
21 | (E) $41,126 or more but less than $53,694, the | ||||||
22 | credit is $400 per dependent. | ||||||
23 | The dollar ranges of total annual income identified in each | ||||||
24 | filing status and the credit per dependent amount associated | ||||||
25 | therewith, increase in each tax year beginning after December | ||||||
26 | 31, 2007 by an amount equal to the applicable percentage |
| |||||||
| |||||||
1 | increase, if any, in the CPI for the immediately preceding tax | ||||||
2 | year multiplied by the applicable total annual income range | ||||||
3 | amounts and the credit per dependent amounts associated | ||||||
4 | therewith. The Department of Revenue shall update the total | ||||||
5 | annual income range amounts and associated credit amounts for | ||||||
6 | the Family Tax Credit annually and distribute the updated table | ||||||
7 | with the Illinois personal income tax returns. | ||||||
8 | (c) If the amount of the Family Tax Credit exceeds the | ||||||
9 | income tax liability of an eligible taxpayer, the State shall | ||||||
10 | refund to the taxpayer the difference between the Family Tax | ||||||
11 | Credit and such eligible taxpayer's income tax liability. | ||||||
12 | (d) This Section is exempt from the provisions of Section | ||||||
13 | 250 of this Act. | ||||||
14 | Section 30. The Retailers' Occupation Tax Act is amended by | ||||||
15 | changing Section 1 as follows:
| ||||||
16 | (35 ILCS 120/1) (from Ch. 120, par. 440)
| ||||||
17 | Sec. 1. Definitions. "Sale at retail" means any transfer of | ||||||
18 | the
ownership of or title to
tangible personal property to a | ||||||
19 | purchaser, for the purpose of use or
consumption, and not for | ||||||
20 | the purpose of resale in any form as tangible
personal property | ||||||
21 | to the extent not first subjected to a use for which it
was | ||||||
22 | purchased, for a valuable consideration: Provided that the | ||||||
23 | property
purchased is deemed to be purchased for the purpose of | ||||||
24 | resale, despite
first being used, to the extent to which it is |
| |||||||
| |||||||
1 | resold as an ingredient of
an intentionally produced product or | ||||||
2 | byproduct of manufacturing. For this
purpose, slag produced as | ||||||
3 | an incident to manufacturing pig iron or steel
and sold is | ||||||
4 | considered to be an intentionally produced byproduct of
| ||||||
5 | manufacturing. Transactions whereby the possession of the | ||||||
6 | property is
transferred but the seller retains the title as | ||||||
7 | security for payment of the
selling price shall be deemed to be | ||||||
8 | sales.
| ||||||
9 | "Sale at retail" shall be construed to include any transfer | ||||||
10 | of the
ownership of or title to tangible personal property to a | ||||||
11 | purchaser, for use
or consumption by any other person to whom | ||||||
12 | such purchaser may transfer the
tangible personal property | ||||||
13 | without a valuable consideration, and to include
any transfer, | ||||||
14 | whether made for or without a valuable consideration, for
| ||||||
15 | resale in any form as tangible personal property unless made in | ||||||
16 | compliance
with Section 2c of this Act.
| ||||||
17 | Sales of tangible personal property, which property, to the | ||||||
18 | extent not
first subjected to a use for which it was purchased, | ||||||
19 | as an ingredient or
constituent, goes into and forms a part of | ||||||
20 | tangible personal property
subsequently the subject of a "Sale | ||||||
21 | at retail", are not sales at retail as
defined in this Act: | ||||||
22 | Provided that the property purchased is deemed to be
purchased | ||||||
23 | for the purpose of resale, despite first being used, to the
| ||||||
24 | extent to which it is resold as an ingredient of an | ||||||
25 | intentionally produced
product or byproduct of manufacturing.
| ||||||
26 | "Sale at retail" includes all of the following services, as |
| |||||||
| |||||||
1 | enumerated in the North American Industry Classification | ||||||
2 | System Manual (NAICS), 2002, prepared by the United States | ||||||
3 | Office of Management and Budget: | ||||||
4 | (1) Arts entertainment and recreation (71). | ||||||
5 | (2) Personal and laundry services (812). | ||||||
6 | (3) Personal and household goods repair and | ||||||
7 | maintenance (8114). | ||||||
8 | (4) Travel arrangement and reservation services | ||||||
9 | (5615). | ||||||
10 | (5) Investigation and security services (5616). | ||||||
11 | (6) Services to buildings and dwellings (5617). | ||||||
12 | (7) Other support services (5619). | ||||||
13 | (8) Employment services (5613). | ||||||
14 | (9) Car washes (811192). | ||||||
15 | (10) Landscaping and architectural services (54132). | ||||||
16 | (11) Specialized design (5414). | ||||||
17 | (12) Lessors of miniwarehouses and self-storage units | ||||||
18 | (53113). | ||||||
19 | (13) Rental and leasing (not auto) (53211-5321209). | ||||||
20 | (14) Nonscheduled air transportation (4812). | ||||||
21 | (15) Taxi and limo (4853). | ||||||
22 | (16) Scenic and sightseeing transportation (4872). | ||||||
23 | (17) Navigational services to shipping and salvage | ||||||
24 | (48833). | ||||||
25 | (18) Motor vehicle towing (48841). | ||||||
26 | (19) Couriers (air and local) (492). |
| |||||||
| |||||||
1 | (20) Warehousing (not including farm products 49313) | ||||||
2 | (49311). | ||||||
3 | (21) Motion and drive in picture theaters | ||||||
4 | (512131-512132).
| ||||||
5 | "Sale at retail" shall be construed to include any Illinois | ||||||
6 | florist's
sales transaction in which the purchase order is | ||||||
7 | received in Illinois by a
florist and the sale is for use or | ||||||
8 | consumption, but the Illinois florist
has a florist in another | ||||||
9 | state deliver the property to the purchaser or the
purchaser's | ||||||
10 | donee in such other state.
| ||||||
11 | Nonreusable tangible personal property that is used by | ||||||
12 | persons engaged in
the business of operating a restaurant, | ||||||
13 | cafeteria, or drive-in is a sale for
resale when it is | ||||||
14 | transferred to customers in the ordinary course of business
as | ||||||
15 | part of the sale of food or beverages and is used to deliver, | ||||||
16 | package, or
consume food or beverages, regardless of where | ||||||
17 | consumption of the food or
beverages occurs. Examples of those | ||||||
18 | items include, but are not limited to
nonreusable, paper and | ||||||
19 | plastic cups, plates, baskets, boxes, sleeves, buckets
or other | ||||||
20 | containers, utensils, straws, placemats, napkins, doggie bags, | ||||||
21 | and
wrapping or packaging
materials that are transferred to | ||||||
22 | customers as part of the sale of food or
beverages in the | ||||||
23 | ordinary course of business.
| ||||||
24 | The purchase, employment and transfer of such tangible | ||||||
25 | personal property
as newsprint and ink for the primary purpose | ||||||
26 | of conveying news (with or
without other information) is not a |
| |||||||
| |||||||
1 | purchase, use or sale of tangible
personal property.
| ||||||
2 | A person whose activities are organized and conducted | ||||||
3 | primarily as a
not-for-profit service enterprise, and who | ||||||
4 | engages in selling tangible
personal property at retail | ||||||
5 | (whether to the public or merely to members and
their guests) | ||||||
6 | is engaged in the business of selling tangible personal
| ||||||
7 | property at retail with respect to such transactions, excepting | ||||||
8 | only a
person organized and operated exclusively for | ||||||
9 | charitable, religious or
educational purposes either (1), to | ||||||
10 | the extent of sales by such person to
its members, students, | ||||||
11 | patients or inmates of tangible personal property to
be used | ||||||
12 | primarily for the purposes of such person, or (2), to the | ||||||
13 | extent of
sales by such person of tangible personal property | ||||||
14 | which is not sold or
offered for sale by persons organized for | ||||||
15 | profit. The selling of school
books and school supplies by | ||||||
16 | schools at retail to students is not
"primarily for the | ||||||
17 | purposes of" the school which does such selling. The
provisions | ||||||
18 | of this paragraph shall not apply to nor subject to taxation
| ||||||
19 | occasional dinners, socials or similar activities of a person | ||||||
20 | organized and
operated exclusively for charitable, religious | ||||||
21 | or educational purposes,
whether or not such activities are | ||||||
22 | open to the public.
| ||||||
23 | A person who is the recipient of a grant or contract under | ||||||
24 | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and | ||||||
25 | serves meals to
participants in the federal Nutrition Program | ||||||
26 | for the Elderly in return for
contributions established in |
| |||||||
| |||||||
1 | amount by the individual participant pursuant
to a schedule of | ||||||
2 | suggested fees as provided for in the federal Act is not
| ||||||
3 | engaged in the business of selling tangible personal property | ||||||
4 | at retail
with respect to such transactions.
| ||||||
5 | "Purchaser" means anyone who, through a sale at retail, | ||||||
6 | acquires the
ownership of or title to tangible personal | ||||||
7 | property for a valuable
consideration.
| ||||||
8 | "Reseller of motor fuel" means any person engaged in the | ||||||
9 | business of selling
or delivering or transferring title of | ||||||
10 | motor fuel to another person
other than for use or consumption.
| ||||||
11 | No person shall act as a reseller of motor fuel within this | ||||||
12 | State without
first being registered as a reseller pursuant to | ||||||
13 | Section 2c or a retailer
pursuant to Section 2a.
| ||||||
14 | "Selling price" or the "amount of sale" means the | ||||||
15 | consideration for a
sale valued in money whether received in | ||||||
16 | money or otherwise, including
cash, credits, property, other | ||||||
17 | than as hereinafter provided, and services,
but not including | ||||||
18 | the value of or credit given for traded-in tangible
personal | ||||||
19 | property where the item that is traded-in is of like kind and
| ||||||
20 | character as that which is being sold, and shall be determined | ||||||
21 | without any
deduction on account of the cost of the property | ||||||
22 | sold, the cost of
materials used, labor or service cost or any | ||||||
23 | other expense whatsoever, but
does not include charges that are | ||||||
24 | added to prices by sellers on account of
the seller's tax | ||||||
25 | liability under this Act, or on account of the seller's
duty to | ||||||
26 | collect, from the purchaser, the tax that is imposed by the Use |
| |||||||
| |||||||
1 | Tax
Act, or on account of the seller's tax liability under | ||||||
2 | Section 8-11-1 of
the Illinois Municipal Code, as heretofore | ||||||
3 | and hereafter amended, or on
account of the seller's tax | ||||||
4 | liability under the County Retailers'
Occupation Tax Act, or on | ||||||
5 | account of the seller's tax liability under the
Home Rule | ||||||
6 | Municipal Soft Drink Retailers' Occupation Tax,
or on account | ||||||
7 | of the seller's tax liability under any tax imposed under the
| ||||||
8 | "Regional Transportation Authority Act", approved December 12, | ||||||
9 | 1973.
Effective December 1, 1985, "selling price" shall include | ||||||
10 | charges that
are added to prices by sellers on account of the | ||||||
11 | seller's
tax liability under the Cigarette Tax Act, on account | ||||||
12 | of the sellers'
duty to collect, from the purchaser, the tax | ||||||
13 | imposed under the Cigarette
Use Tax Act, and on account of the | ||||||
14 | seller's duty to collect, from the
purchaser, any cigarette tax | ||||||
15 | imposed by a home rule unit.
| ||||||
16 | The phrase "like kind and character" shall be liberally | ||||||
17 | construed
(including but not limited to any form of motor | ||||||
18 | vehicle for any form of
motor vehicle, or any kind of farm or | ||||||
19 | agricultural implement for any other
kind of farm or | ||||||
20 | agricultural implement), while not including a kind of item
| ||||||
21 | which, if sold at retail by that retailer, would be exempt from | ||||||
22 | retailers'
occupation tax and use tax as an isolated or | ||||||
23 | occasional sale.
| ||||||
24 | "Gross receipts" from the sales of tangible personal | ||||||
25 | property at retail
means the total selling price or the amount | ||||||
26 | of such sales, as hereinbefore
defined. In the case of charge |
| |||||||
| |||||||
1 | and time sales, the amount thereof shall be
included only as | ||||||
2 | and when payments are received by the seller.
Receipts or other | ||||||
3 | consideration derived by a seller from
the sale, transfer or | ||||||
4 | assignment of accounts receivable to a wholly owned
subsidiary | ||||||
5 | will not be deemed payments prior to the time the purchaser
| ||||||
6 | makes payment on such accounts.
| ||||||
7 | "Department" means the Department of Revenue.
| ||||||
8 | "Person" means any natural individual, firm, partnership, | ||||||
9 | association,
joint stock company, joint adventure, public or | ||||||
10 | private corporation, limited
liability company, or a receiver, | ||||||
11 | executor, trustee, guardian or other
representative appointed | ||||||
12 | by order of any court.
| ||||||
13 | The isolated or occasional sale of tangible personal | ||||||
14 | property at retail
by a person who does not hold himself out as | ||||||
15 | being engaged (or who does not
habitually engage) in selling | ||||||
16 | such tangible personal property at retail, or
a sale through a | ||||||
17 | bulk vending machine, does not constitute engaging in a
| ||||||
18 | business of selling such tangible personal property at retail | ||||||
19 | within the
meaning of this Act; provided that any person who is | ||||||
20 | engaged in a business
which is not subject to the tax imposed | ||||||
21 | by this Act because of involving
the sale of or a contract to | ||||||
22 | sell real estate or a construction contract to
improve real | ||||||
23 | estate or a construction contract to engineer, install, and
| ||||||
24 | maintain an integrated system of products, but who, in the | ||||||
25 | course of
conducting such business,
transfers tangible | ||||||
26 | personal property to users or consumers in the finished
form in |
| |||||||
| |||||||
1 | which it was purchased, and which does not become real estate | ||||||
2 | or was
not engineered and installed, under any provision of a | ||||||
3 | construction contract or
real estate sale or real estate sales | ||||||
4 | agreement entered into with some other
person arising out of or | ||||||
5 | because of such nontaxable business, is engaged in the
business | ||||||
6 | of selling tangible personal property at retail to the extent | ||||||
7 | of the
value of the tangible personal property so transferred. | ||||||
8 | If, in such a
transaction, a separate charge is made for the | ||||||
9 | tangible personal property so
transferred, the value of such | ||||||
10 | property, for the purpose of this Act, shall be
the amount so | ||||||
11 | separately charged, but not less than the cost of such property
| ||||||
12 | to the transferor; if no separate charge is made, the value of | ||||||
13 | such property,
for the purposes of this Act, is the cost to the | ||||||
14 | transferor of such tangible
personal property. Construction | ||||||
15 | contracts for the improvement of real estate
consisting of | ||||||
16 | engineering, installation, and maintenance of voice, data, | ||||||
17 | video,
security, and all telecommunication systems do not | ||||||
18 | constitute engaging in a
business of selling tangible personal | ||||||
19 | property at retail within the meaning of
this Act if they are | ||||||
20 | sold at one specified contract price.
| ||||||
21 | A person who holds himself or herself out as being engaged | ||||||
22 | (or who habitually
engages) in selling tangible personal | ||||||
23 | property at retail is a person
engaged in the business of | ||||||
24 | selling tangible personal property at retail
hereunder with | ||||||
25 | respect to such sales (and not primarily in a service
| ||||||
26 | occupation) notwithstanding the fact that such person designs |
| |||||||
| |||||||
1 | and produces
such tangible personal property on special order | ||||||
2 | for the purchaser and in
such a way as to render the property | ||||||
3 | of value only to such purchaser, if
such tangible personal | ||||||
4 | property so produced on special order serves
substantially the | ||||||
5 | same function as stock or standard items of tangible
personal | ||||||
6 | property that are sold at retail.
| ||||||
7 | Persons who engage in the business of transferring tangible | ||||||
8 | personal
property upon the redemption of trading stamps are | ||||||
9 | engaged in the business
of selling such property at retail and | ||||||
10 | shall be liable for and shall pay
the tax imposed by this Act | ||||||
11 | on the basis of the retail value of the
property transferred | ||||||
12 | upon redemption of such stamps.
| ||||||
13 | "Bulk vending machine" means a vending machine,
containing | ||||||
14 | unsorted confections, nuts, toys, or other items designed
| ||||||
15 | primarily to be used or played with by children
which, when a | ||||||
16 | coin or coins of a denomination not larger than $0.50 are
| ||||||
17 | inserted, are dispensed in equal portions, at random and
| ||||||
18 | without selection by the customer.
| ||||||
19 | (Source: P.A. 92-213, eff. 1-1-02.)
| ||||||
20 | (35 ILCS 120/1d rep.) (from Ch. 120, par. 440d)
| ||||||
21 | (35 ILCS 120/1f rep.) (from Ch. 120, par. 440f)
| ||||||
22 | Section 33. The Retailers' Occupation Tax Act is amended by | ||||||
23 | repealing Sections 1d and 1f. | ||||||
24 | Section 35. The Property Tax Code is amended by changing |
| |||||||
| |||||||
1 | Sections 18-255, 20-15, and 21-30 and by adding Section 18-178 | ||||||
2 | as follows: | ||||||
3 | (35 ILCS 200/18-178 new) | ||||||
4 | Sec. 18-178. Education tax abatement. Beginning with taxes | ||||||
5 | levied for 2007 (payable in 2008), the county clerk must | ||||||
6 | determine the final extension for educational purposes for all | ||||||
7 | taxable property in a school district located in the county or | ||||||
8 | for the taxable property of that part of a school district | ||||||
9 | located in the county, taking into account the maximum rate, | ||||||
10 | levy, and extension authorized under the Property Tax Extension | ||||||
11 | Limitation Law, the Truth in Taxation Law, and any other | ||||||
12 | applicable statute. The county clerk must then abate the | ||||||
13 | extension for educational purposes for each school district or | ||||||
14 | part of a school district in the county by the amount of the | ||||||
15 | minimum property tax relief grant and, if applicable, the | ||||||
16 | supplemental property tax relief grant, certified to the county | ||||||
17 | clerk for that school district or part of a school district by | ||||||
18 | the Department of Revenue under Section 6z-69 of the State | ||||||
19 | Finance Act. When the final extension for educational purposes | ||||||
20 | has been determined and abated, the county clerk must notify | ||||||
21 | the Department of Revenue.
The county clerk must determine the | ||||||
22 | prorated portion of the certified minimum and, if applicable, | ||||||
23 | supplemental property tax relief grants allocable to each | ||||||
24 | taxpayer in a given school district and the aggregate relief | ||||||
25 | granted to that school district. The extension amount for |
| |||||||
| |||||||
1 | educational purposes, as originally calculated before | ||||||
2 | abatement, is the official, final extension for educational | ||||||
3 | purposes and must be used for all other purposes, including | ||||||
4 | determining the maximum rate, levy, and extension authorized | ||||||
5 | under the Property Tax Extension Limitation Law, the Truth in | ||||||
6 | Taxation Law, and calculations for tax increment allocation | ||||||
7 | financing under Section 11-74.4-8 of the Tax Increment | ||||||
8 | Allocation Redevelopment Act, and any other statute and the | ||||||
9 | maximum amount of tax anticipation warrants under Sections | ||||||
10 | 17-16 and 34-23 of the School Code. Nothing in this Section | ||||||
11 | shall reduce any tax increment financing allocations arising | ||||||
12 | from levies upon taxable real property in redevelopment project | ||||||
13 | areas created under the Tax Increment Allocation Redevelopment | ||||||
14 | Act in the Illinois Municipal Code.
| ||||||
15 | (35 ILCS 200/18-255)
| ||||||
16 | Sec. 18-255. Abstract of assessments and extensions. When | ||||||
17 | the collector's
books are completed, the county clerk shall | ||||||
18 | make a complete statement of the
assessment and extensions, in | ||||||
19 | conformity to the instructions of the Department.
The clerk | ||||||
20 | shall certify the statement to the Department. Beginning with | ||||||
21 | the 2008 levy year, the Department shall require the statement | ||||||
22 | to include a separate listing of the amount of any extension | ||||||
23 | that is abated under Section 18-178 of this Code.
| ||||||
24 | (Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
|
| |||||||
| |||||||
1 | (35 ILCS 200/20-15)
| ||||||
2 | Sec. 20-15. Information on bill or separate statement. The | ||||||
3 | amount of tax due and rates shown on the tax bill pursuant to | ||||||
4 | this Section shall be net of any abatement under Section | ||||||
5 | 18-178. There shall be
printed on each bill, or on a separate | ||||||
6 | slip which shall be mailed with the
bill:
| ||||||
7 | (a) a statement itemizing the rate at which taxes have | ||||||
8 | been extended for
each of the taxing districts in the | ||||||
9 | county in whose district the property is
located, and in | ||||||
10 | those counties utilizing
electronic data processing | ||||||
11 | equipment the dollar amount of tax due from the
person | ||||||
12 | assessed allocable to each of those taxing districts, | ||||||
13 | including a
separate statement of the dollar amount of tax | ||||||
14 | due which is allocable to a tax
levied under the Illinois | ||||||
15 | Local Library Act or to any other tax levied by a
| ||||||
16 | municipality or township for public library purposes,
| ||||||
17 | (b) a separate statement for each of the taxing | ||||||
18 | districts of the dollar
amount of tax due which is | ||||||
19 | allocable to a tax levied under the Illinois Pension
Code | ||||||
20 | or to any other tax levied by a municipality or township | ||||||
21 | for public
pension or retirement purposes,
| ||||||
22 | (c) the total tax rate,
| ||||||
23 | (d) the total amount of tax due, and
| ||||||
24 | (e) the amount by which the total tax and the tax | ||||||
25 | allocable to each taxing
district differs from the | ||||||
26 | taxpayer's last prior tax bill , and |
| |||||||
| |||||||
1 | (f) the amount of tax abated under Section 18-178 | ||||||
2 | labeled "Portion of your Education Related Property Taxes | ||||||
3 | paid by the State of Illinois" .
| ||||||
4 | The county treasurer shall ensure that only those taxing | ||||||
5 | districts in
which a parcel of property is located shall be | ||||||
6 | listed on the bill for that
property.
| ||||||
7 | In all counties the statement shall also provide:
| ||||||
8 | (1) the property index number or other suitable | ||||||
9 | description,
| ||||||
10 | (2) the assessment of the property,
| ||||||
11 | (3) the equalization factors imposed by the county and | ||||||
12 | by the Department,
and
| ||||||
13 | (4) the equalized assessment resulting from the | ||||||
14 | application of the
equalization factors to the basic | ||||||
15 | assessment.
| ||||||
16 | In all counties which do not classify property for purposes | ||||||
17 | of taxation, for
property on which a single family residence is | ||||||
18 | situated the statement shall
also include a statement to | ||||||
19 | reflect the fair cash value determined for the
property. In all | ||||||
20 | counties which classify property for purposes of taxation in
| ||||||
21 | accordance with Section 4 of Article IX of the Illinois | ||||||
22 | Constitution, for
parcels of residential property in the lowest | ||||||
23 | assessment classification the
statement shall also include a | ||||||
24 | statement to reflect the fair cash value
determined for the | ||||||
25 | property.
| ||||||
26 | In all counties, the statement shall include information |
| |||||||
| |||||||
1 | that certain
taxpayers may be eligible for the Senior Citizens | ||||||
2 | and Disabled Persons Property
Tax Relief and Pharmaceutical | ||||||
3 | Assistance Act and that applications are
available from the | ||||||
4 | Illinois Department of Revenue.
| ||||||
5 | In counties which use the estimated or accelerated billing | ||||||
6 | methods, these
statements shall only be provided with the final | ||||||
7 | installment of taxes due , except that the statement under item | ||||||
8 | (f) shall be included with both installments in those counties | ||||||
9 | under estimated or accelerated billing methods, the first | ||||||
10 | billing showing the amount deducted from the first installment, | ||||||
11 | and the final billing showing the total tax abated for the levy | ||||||
12 | year under Section 18-178 . The
provisions of this Section | ||||||
13 | create a mandatory statutory duty. They are not
merely | ||||||
14 | directory or discretionary. The failure or neglect of the | ||||||
15 | collector to
mail the bill, or the failure of the taxpayer to | ||||||
16 | receive the bill, shall not
affect the validity of any tax, or | ||||||
17 | the liability for the payment of any tax.
| ||||||
18 | (Source: P.A. 91-699, eff. 1-1-01.)
| ||||||
19 | (35 ILCS 200/21-30)
| ||||||
20 | Sec. 21-30. Accelerated billing. Except as provided in this | ||||||
21 | Section, Section 9-260, and Section 21-40, in
counties with
| ||||||
22 | 3,000,000 or more inhabitants, by January 31 annually, | ||||||
23 | estimated tax bills
setting out the first installment of | ||||||
24 | property taxes for the preceding year,
payable in that year, | ||||||
25 | shall be prepared and mailed. The first installment of
taxes on |
| |||||||
| |||||||
1 | the estimated tax bills shall be computed at 50% of the total | ||||||
2 | of each
tax bill before the abatement of taxes under Section | ||||||
3 | 18-178 for the preceding year , less an estimate of one-half of
| ||||||
4 | the minimum school district property tax relief grant for the
| ||||||
5 | current year determined based on information available .
If, | ||||||
6 | prior to the preparation of the estimated tax bills, a | ||||||
7 | certificate of
error has been either approved by a court on or | ||||||
8 | before November 30 of the
preceding year or certified pursuant | ||||||
9 | to Section 14-15 on or before November 30
of the preceding | ||||||
10 | year, then the first installment of taxes on the estimated tax
| ||||||
11 | bills shall be computed at 50% of the total taxes before the | ||||||
12 | abatement of taxes under Section 18-178 for the preceding year | ||||||
13 | as
corrected by the certificate of error , less an estimate of | ||||||
14 | one-half of
the minimum school district property tax relief | ||||||
15 | grant for the
current year determined based on information | ||||||
16 | available .
By June 30 annually, actual tax bills shall
be | ||||||
17 | prepared and mailed. These bills shall set out total taxes due | ||||||
18 | and the
amount of estimated taxes billed in the first | ||||||
19 | installment, and shall state
the balance of taxes due for that | ||||||
20 | year as represented by the sum derived
from subtracting the | ||||||
21 | amount of the first installment from the total taxes due
for | ||||||
22 | that year , reduced by the actual minimum and, if applicable, | ||||||
23 | supplemental school district property tax relief applicable | ||||||
24 | thereto .
| ||||||
25 | The county board may provide by ordinance, in counties with | ||||||
26 | 3,000,000 or more
inhabitants, for taxes to be paid in 4 |
| |||||||
| |||||||
1 | installments. For the levy year for
which the ordinance is | ||||||
2 | first effective and each subsequent year, estimated tax
bills | ||||||
3 | setting out the first, second, and third installment of taxes | ||||||
4 | for the
preceding year, payable in that year, shall be prepared | ||||||
5 | and mailed not later
than the date specified by ordinance. Each | ||||||
6 | installment on estimated tax bills
shall be computed at 25% of | ||||||
7 | the total of each tax bill for the preceding year.
By the date | ||||||
8 | specified in the ordinance, actual tax bills shall be prepared | ||||||
9 | and
mailed. These bills shall set out total taxes due and the | ||||||
10 | amount of estimated
taxes billed in the first, second, and | ||||||
11 | third installments and shall state the
balance of taxes due for | ||||||
12 | that year as represented by the sum derived from
subtracting | ||||||
13 | the amount of the estimated installments from the total taxes | ||||||
14 | due
for that year.
| ||||||
15 | The county board of any county with less than 3,000,000 | ||||||
16 | inhabitants may, by
ordinance or resolution, adopt an | ||||||
17 | accelerated method of tax billing.
The county board may | ||||||
18 | subsequently rescind the ordinance or resolution and
revert to | ||||||
19 | the method otherwise provided for in this Code.
| ||||||
20 | (Source: P.A. 93-560, eff. 8-20-03; 94-312, eff. 7-25-05.)
| ||||||
21 | Section 40. The School Code is amended by changing Sections | ||||||
22 | 1C-2, 14-13.01, 18-8.05, and 29-5 and by adding Sections | ||||||
23 | 18-8.15 and 18-25 as follows:
| ||||||
24 | (105 ILCS 5/1C-2)
|
| |||||||
| |||||||
1 | Sec. 1C-2. Block grants.
| ||||||
2 | (a) For fiscal year 1999, and each fiscal year thereafter, | ||||||
3 | the State Board
of Education shall award to school districts | ||||||
4 | block grants as described in
subsections (b) and (c). The State | ||||||
5 | Board of Education may adopt
rules and regulations necessary to | ||||||
6 | implement this Section. In accordance with
Section 2-3.32, all | ||||||
7 | state block grants are subject to an audit. Therefore,
block | ||||||
8 | grant receipts and block grant expenditures shall be recorded | ||||||
9 | to the
appropriate fund code.
| ||||||
10 | (b) A Professional Development Block Grant shall be created | ||||||
11 | by combining the
existing School Improvement Block Grant and | ||||||
12 | the REI Initiative.
These funds shall be distributed to school | ||||||
13 | districts based on the number of
full-time certified | ||||||
14 | instructional staff employed in the district.
| ||||||
15 | (c) An Early Childhood Education Block Grant shall be | ||||||
16 | created by combining
the following programs: Preschool | ||||||
17 | Education, Parental Training and Prevention
Initiative. These | ||||||
18 | funds shall be distributed to school districts and other
| ||||||
19 | entities on a competitive basis. Eleven percent of this grant
| ||||||
20 | shall be used to
fund programs for children ages 0-3.
| ||||||
21 | (d) The Early Childhood Fund is created as a special Fund | ||||||
22 | in the State
treasury. All interest earned on moneys in the | ||||||
23 | Fund shall be deposited into
the Fund. The Early Childhood Fund | ||||||
24 | shall not be subject to sweeps,
administrative charges, or | ||||||
25 | charge-backs, including but not limited to, those
authorized | ||||||
26 | under Section 8h of the State Finance Act or any other fiscal |
| |||||||
| |||||||
1 | or budgetary maneuver
that would in any way transfer any funds | ||||||
2 | from the Early Childhood Fund into
any other fund of the State.
| ||||||
3 | Beginning in Fiscal Year 2008, the General Assembly shall make | ||||||
4 | appropriations to the State Board of Education from the Early
| ||||||
5 | Childhood Fund to support the Illinois Early Learning Standards | ||||||
6 | and their
use in early childhood programs and for programs that | ||||||
7 | focus on children from
birth to 8 years old, early intervention | ||||||
8 | for at-risk students, pre-Kindergarten programs, early | ||||||
9 | literacy, and partnerships among schools,
communities, and | ||||||
10 | service providers. The General Assembly shall appropriate or | ||||||
11 | transfer to the Fund for the
previous specified programs as | ||||||
12 | follows: (1) at least $45,000,000 for the
2007-2008 school | ||||||
13 | year; (2) at least $90,000,000 for the 2008-2009 school
year; | ||||||
14 | (3) at least $135,000,000 for the 2009-2010 school year; and | ||||||
15 | (4) at
least $180,000,000 for the 2010-2011 school year. | ||||||
16 | Thereafter, the amount appropriated or transferred to the Fund | ||||||
17 | each year shall be the amount from the previous year increased | ||||||
18 | by the percentage increase in the Employment Cost
Index for | ||||||
19 | Elementary and Secondary Schools, published by the Bureau of | ||||||
20 | Labor Statistics, for the last complete calendar
year.
| ||||||
21 | (Source: P.A. 93-396, eff. 7-29-03.)
| ||||||
22 | (105 ILCS 5/14-13.01) (from Ch. 122, par. 14-13.01)
| ||||||
23 | Sec. 14-13.01. Reimbursement payable by State; Amounts. | ||||||
24 | Reimbursement for furnishing special educational facilities in | ||||||
25 | a
recognized school to the type of children defined in Section |
| |||||||
| |||||||
1 | 14-1.02
shall be paid to the school districts in accordance | ||||||
2 | with Section 14-12.01
for each school year ending June 30 by | ||||||
3 | the State Comptroller out of any money
in the treasury | ||||||
4 | appropriated for such purposes on the presentation of vouchers
| ||||||
5 | by the State Board of Education.
| ||||||
6 | The reimbursement shall be limited to funds expended for | ||||||
7 | construction
and maintenance of special education facilities | ||||||
8 | designed and utilized to
house instructional programs, | ||||||
9 | diagnostic services, other special
education services for | ||||||
10 | children with disabilities and
reimbursement as
provided in | ||||||
11 | Section 14-13.01. There shall be no reimbursement for
| ||||||
12 | construction and maintenance of any administrative facility | ||||||
13 | separated
from special education facilities designed and | ||||||
14 | utilized to house
instructional programs, diagnostic services | ||||||
15 | and other special education
services for children with | ||||||
16 | disabilities.
| ||||||
17 | (a) For children who have not been identified as eligible | ||||||
18 | for special
education and for eligible children with physical
| ||||||
19 | disabilities, including all
eligible children whose placement | ||||||
20 | has been determined under Section 14-8.02 in
hospital or home | ||||||
21 | instruction, the State shall reimburse each school district for | ||||||
22 | the estimated cost of 1/2 of the applicable teacher's salary | ||||||
23 | subject to the minimums identified in this subsection (a) as | ||||||
24 | follows:
but not more than
$1,000 annually per child or $8,000 | ||||||
25 | per teacher for the 1985-1986 school year
and thereafter, | ||||||
26 | whichever is less.
(1) at least $8,000 per teacher for the |
| |||||||
| |||||||
1 | 2005-2006
school year; (2) at least $10,750 per teacher for the | ||||||
2 | 2006-2007 school year; (3) at least $11,666 per
teacher for the | ||||||
3 | 2007-2008 school year; (4) at least $13,500 per teacher for the | ||||||
4 | 2008-2009 school year;
and (5) at least $19,000 per teacher for | ||||||
5 | the 2009-2010 school year. Thereafter, the reimbursement per
| ||||||
6 | teacher is increased annually by the percentage increase in the | ||||||
7 | Employment Cost Index for Elementary
and Secondary Schools for | ||||||
8 | the previous calendar year, published by the Bureau of Labor | ||||||
9 | Statistics. Children
to be included in any reimbursement under | ||||||
10 | this paragraph must regularly
receive a minimum of one hour of | ||||||
11 | instruction each school day, or in lieu
thereof of a minimum of | ||||||
12 | 5 hours of instruction in each school week in
order to qualify | ||||||
13 | for full reimbursement under this Section. If the
attending | ||||||
14 | physician for such a child has certified that the child should
| ||||||
15 | not receive as many as 5 hours of instruction in a school week, | ||||||
16 | however,
reimbursement under this paragraph on account of that | ||||||
17 | child shall be
computed proportionate to the actual hours of | ||||||
18 | instruction per week for
that child divided by 5.
| ||||||
19 | (b) For children described in Section 14-1.02, 4/5 of the | ||||||
20 | cost of
transportation for each such child, whom the State | ||||||
21 | Superintendent of
Education determined in advance requires | ||||||
22 | special transportation service
in order to take advantage of | ||||||
23 | special educational facilities.
Transportation costs shall be | ||||||
24 | determined in the same fashion as provided
in Section 29-5. For | ||||||
25 | purposes of this subsection (b), the dates for
processing | ||||||
26 | claims specified in Section 29-5 shall apply.
|
| |||||||
| |||||||
1 | (c) For each professional worker excluding those included | ||||||
2 | in
subparagraphs (a), (d), (e), and (f) of this Section, the | ||||||
3 | annual sum of
$8,000 for the 1985-1986 school year and | ||||||
4 | thereafter.
| ||||||
5 | (d) For one full time qualified director of the special | ||||||
6 | education
program of each school district which maintains a | ||||||
7 | fully approved program
of special education the annual sum of | ||||||
8 | $8,000 for the 1985-1986 school
year and thereafter the State | ||||||
9 | shall reimburse each school district for the estimated cost | ||||||
10 | applicable
for the salary of one full time qualified director | ||||||
11 | of the special education program subject to the limits
| ||||||
12 | identified in this subsection as follows: (1) at least $8,000 | ||||||
13 | per director for the 2005-2006 school year; (2)
at least | ||||||
14 | $10,750 per director for the 2006-2007 school year; (3) at | ||||||
15 | least $11,666 per director for the 2007-2008 school year; (4) | ||||||
16 | at least $13,500 per director for the 2008-2009 school year; | ||||||
17 | and (5) at least
$19,000 per director for the 2009-2010 school | ||||||
18 | year. Thereafter, the reimbursement per director is increased | ||||||
19 | annually by the percentage increase in the Employment Cost | ||||||
20 | Index for Elementary and
Secondary Schools in the previous | ||||||
21 | calendar year, published by the Bureau of Labor Statistics . | ||||||
22 | Districts participating in a joint agreement special
education | ||||||
23 | program shall not receive such reimbursement if reimbursement | ||||||
24 | is made
for a director of the joint agreement program.
| ||||||
25 | (e) For each school psychologist as defined in Section | ||||||
26 | 14-1.09 the
annual sum of $8,000 for the 1985-1986 school year |
| |||||||
| |||||||
1 | and thereafter the State shall reimburse each school district | ||||||
2 | for the estimated cost
applicable for the salary of each school | ||||||
3 | psychologist subject to the limits identified in this | ||||||
4 | subsection as
follows: (1) at least $8,000 per psychologist for | ||||||
5 | the 2005-2006 school year; (2) at least $10,750 per
| ||||||
6 | psychologist for the 2006-2007 school year; (3) at least | ||||||
7 | $11,666 per psychologist for the 2007-2008
school year; (4) at | ||||||
8 | least $13,500 per psychologist for the 2008-2009 school year; | ||||||
9 | and (5) at least $19,000
per psychologist for the 2009-2010 | ||||||
10 | school year. Thereafter, the reimbursement per psychologist is
| ||||||
11 | increased annually by the percentage increase in the Employment | ||||||
12 | Cost Index for Elementary and Secondary Schools in the previous | ||||||
13 | calendar year, published by the Bureau of Labor Statistics .
| ||||||
14 | (f) For each qualified teacher working in a fully approved | ||||||
15 | program
for children of preschool age who are deaf or | ||||||
16 | hard-of-hearing the annual
sum of $8,000 for the 1985-1986 | ||||||
17 | school year and thereafter the
State shall reimburse each | ||||||
18 | school district for the estimated cost applicable for the | ||||||
19 | salary of each qualified
teacher subject to the limits | ||||||
20 | identified in this subsection as follows: (1) at least $8,000 | ||||||
21 | per teacher for the
2005-2006 school year; (2) at least $10,750 | ||||||
22 | per teacher for the 2006-2007 school year; (3) at least
$11,666 | ||||||
23 | per teacher for the 2007-2008 school year; (4) at least $13,500 | ||||||
24 | per teacher for the 2008-2009
school year; and (5) at least | ||||||
25 | $19,000 per teacher for the 2009-2010 school year. Thereafter, | ||||||
26 | the
reimbursement per teacher is increased annually by the |
| |||||||
| |||||||
1 | percentage increase in the Employment Cost
Index for Elementary | ||||||
2 | and Secondary Schools in the preceding calendar year, published | ||||||
3 | by the Bureau of Labor Statistics .
| ||||||
4 | (g) For readers, working with blind or partially seeing | ||||||
5 | children 1/2
of their salary but not more than $400 annually | ||||||
6 | per child. Readers may
be employed to assist such children and | ||||||
7 | shall not be required to be
certified but prior to employment | ||||||
8 | shall meet standards set up by the
State Board of Education.
| ||||||
9 | (h) For necessary non-certified employees working in any | ||||||
10 | class or
program for children defined in this Article, the | ||||||
11 | lesser of 1/2 of the salary paid , but in no case less than: (1) | ||||||
12 | $2,800 per employee for the 2005-2006 school year; (2) $3,762 | ||||||
13 | per employee for the 2006-2007 school year; (3) $4,083 per | ||||||
14 | employee for the 2007-2008 school year; (4) $4,725 per employee | ||||||
15 | for the 2008-2009 school year; (5) $6,650 per employee for the | ||||||
16 | 2009-2010 school year; and (6) for the 2010-2011 school year | ||||||
17 | and each school year thereafter, the minimum amount of the | ||||||
18 | previous year increased by the Bureau of Labor Statistics, | ||||||
19 | Employment Cost Index for Elementary and Secondary Schools for | ||||||
20 | the previous calendar year
or
$2,800 annually per employee, | ||||||
21 | whichever is less .
| ||||||
22 | The State Board of Education shall set standards and | ||||||
23 | prescribe rules
for determining the allocation of | ||||||
24 | reimbursement under this section on
less than a full time basis | ||||||
25 | and for less than a school year.
| ||||||
26 | When any school district eligible for reimbursement under |
| |||||||
| |||||||
1 | this
Section operates a school or program approved by the State
| ||||||
2 | Superintendent of Education for a number of days in excess of | ||||||
3 | the
adopted school calendar but not to exceed 235 school days, | ||||||
4 | such
reimbursement shall be increased by 1/185 of the amount or | ||||||
5 | rate paid
hereunder for each day such school is operated in | ||||||
6 | excess of 185 days per
calendar year.
| ||||||
7 | Notwithstanding any other provision of law, any school | ||||||
8 | district receiving
a payment under this Section or under | ||||||
9 | Section 14-7.02, 14-7.02b, or
29-5 of this Code may classify | ||||||
10 | all or a portion of the funds that it receives
in a particular | ||||||
11 | fiscal year or from general State aid pursuant to Section
| ||||||
12 | 18-8.05 of this Code as
funds received in connection with any | ||||||
13 | funding program for which it is
entitled to receive funds from | ||||||
14 | the State in that fiscal year (including,
without limitation, | ||||||
15 | any funding program referenced in this Section),
regardless of | ||||||
16 | the source or timing of the receipt. The district may not
| ||||||
17 | classify more funds as funds received in connection with the | ||||||
18 | funding
program than the district is entitled to receive in | ||||||
19 | that fiscal year for that
program. Any
classification by a | ||||||
20 | district must be made by a resolution of its board of
| ||||||
21 | education. The resolution must identify the amount of any | ||||||
22 | payments or
general State aid to be classified under this | ||||||
23 | paragraph and must specify
the funding program to which the | ||||||
24 | funds are to be treated as received in
connection therewith. | ||||||
25 | This resolution is controlling as to the
classification of | ||||||
26 | funds referenced therein. A certified copy of the
resolution |
| |||||||
| |||||||
1 | must be sent to the State Superintendent of Education.
The | ||||||
2 | resolution shall still take effect even though a copy of the | ||||||
3 | resolution has
not been sent to the State
Superintendent of | ||||||
4 | Education in a timely manner.
No
classification under this | ||||||
5 | paragraph by a district shall affect the total amount
or timing | ||||||
6 | of money the district is entitled to receive under this Code.
| ||||||
7 | No classification under this paragraph by a district shall
in | ||||||
8 | any way relieve the district from or affect any
requirements | ||||||
9 | that otherwise would apply with respect to
that funding | ||||||
10 | program, including any
accounting of funds by source, reporting | ||||||
11 | expenditures by
original source and purpose,
reporting | ||||||
12 | requirements,
or requirements of providing services.
| ||||||
13 | (Source: P.A. 92-568, eff. 6-26-02; 93-1022, eff. 8-24-04.)
| ||||||
14 | (105 ILCS 5/18-8.05)
| ||||||
15 | (Text of Section after amendment by P.A. 94-1105 ) | ||||||
16 | Sec. 18-8.05. Basis for apportionment of general State | ||||||
17 | financial aid and
supplemental general State aid to the common | ||||||
18 | schools for the 1998-1999 and
subsequent school years.
| ||||||
19 | (A) General Provisions.
| ||||||
20 | (1) The provisions of this Section apply to the 1998-1999 | ||||||
21 | and subsequent
school years. The system of general State | ||||||
22 | financial aid provided for in this
Section
is designed to | ||||||
23 | assure that, through a combination of State financial aid and
| ||||||
24 | required local resources, the financial support provided each |
| |||||||
| |||||||
1 | pupil in Average
Daily Attendance equals or exceeds a
| ||||||
2 | prescribed per pupil Foundation Level. This formula approach | ||||||
3 | imputes a level
of per pupil Available Local Resources and | ||||||
4 | provides for the basis to calculate
a per pupil level of | ||||||
5 | general State financial aid that, when added to Available
Local | ||||||
6 | Resources, equals or exceeds the Foundation Level. The
amount | ||||||
7 | of per pupil general State financial aid for school districts, | ||||||
8 | in
general, varies in inverse
relation to Available Local | ||||||
9 | Resources. Per pupil amounts are based upon
each school | ||||||
10 | district's Average Daily Attendance as that term is defined in | ||||||
11 | this
Section.
| ||||||
12 | (2) In addition to general State financial aid, school | ||||||
13 | districts with
specified levels or concentrations of pupils | ||||||
14 | from low income households are
eligible to receive supplemental | ||||||
15 | general State financial aid grants as provided
pursuant to | ||||||
16 | subsection (H).
The supplemental State aid grants provided for | ||||||
17 | school districts under
subsection (H) shall be appropriated for | ||||||
18 | distribution to school districts as
part of the same line item | ||||||
19 | in which the general State financial aid of school
districts is | ||||||
20 | appropriated under this Section.
| ||||||
21 | (3) To receive financial assistance under this Section, | ||||||
22 | school districts
are required to file claims with the State | ||||||
23 | Board of Education, subject to the
following requirements:
| ||||||
24 | (a) Any school district which fails for any given | ||||||
25 | school year to maintain
school as required by law, or to | ||||||
26 | maintain a recognized school is not
eligible to file for |
| |||||||
| |||||||
1 | such school year any claim upon the Common School
Fund. In | ||||||
2 | case of nonrecognition of one or more attendance centers in | ||||||
3 | a
school district otherwise operating recognized schools, | ||||||
4 | the claim of the
district shall be reduced in the | ||||||
5 | proportion which the Average Daily
Attendance in the | ||||||
6 | attendance center or centers bear to the Average Daily
| ||||||
7 | Attendance in the school district. A "recognized school" | ||||||
8 | means any
public school which meets the standards as | ||||||
9 | established for recognition
by the State Board of | ||||||
10 | Education. A school district or attendance center
not | ||||||
11 | having recognition status at the end of a school term is | ||||||
12 | entitled to
receive State aid payments due upon a legal | ||||||
13 | claim which was filed while
it was recognized.
| ||||||
14 | (b) School district claims filed under this Section are | ||||||
15 | subject to
Sections 18-9 and 18-12, except as otherwise | ||||||
16 | provided in this
Section.
| ||||||
17 | (c) If a school district operates a full year school | ||||||
18 | under Section
10-19.1, the general State aid to the school | ||||||
19 | district shall be determined
by the State Board of | ||||||
20 | Education in accordance with this Section as near as
may be | ||||||
21 | applicable.
| ||||||
22 | (c-5) "ECI" means the Employment Cost Index for | ||||||
23 | elementary and secondary education as
published by the U.S. | ||||||
24 | Bureau of Labor Statistics.
| ||||||
25 | (d) (Blank).
| ||||||
26 | (4) Except as provided in subsections (H) and (L), the |
| |||||||
| |||||||
1 | board of any district
receiving any of the grants provided for | ||||||
2 | in this Section may apply those funds
to any fund so received | ||||||
3 | for which that board is authorized to make expenditures
by law.
| ||||||
4 | School districts are not required to exert a minimum | ||||||
5 | Operating Tax Rate in
order to qualify for assistance under | ||||||
6 | this Section.
| ||||||
7 | (5) As used in this Section the following terms, when | ||||||
8 | capitalized, shall
have the meaning ascribed herein:
| ||||||
9 | (a) "Average Daily Attendance": A count of pupil | ||||||
10 | attendance in school,
averaged as provided for in | ||||||
11 | subsection (C) and utilized in deriving per pupil
financial | ||||||
12 | support levels.
| ||||||
13 | (b) "Available Local Resources": A computation of | ||||||
14 | local financial
support, calculated on the basis of Average | ||||||
15 | Daily Attendance and derived as
provided pursuant to | ||||||
16 | subsection (D).
| ||||||
17 | (c) "Corporate Personal Property Replacement Taxes": | ||||||
18 | Funds paid to local
school districts pursuant to "An Act in | ||||||
19 | relation to the abolition of ad valorem
personal property | ||||||
20 | tax and the replacement of revenues lost thereby, and
| ||||||
21 | amending and repealing certain Acts and parts of Acts in | ||||||
22 | connection therewith",
certified August 14, 1979, as | ||||||
23 | amended (Public Act 81-1st S.S.-1).
| ||||||
24 | (d) "Foundation Level": A prescribed level of per pupil | ||||||
25 | financial support
as provided for in subsection (B).
| ||||||
26 | (e) "Operating Tax Rate": All school district property |
| |||||||
| |||||||
1 | taxes extended for
all purposes, except Bond and
Interest, | ||||||
2 | Summer School, Rent, Capital Improvement, and Vocational | ||||||
3 | Education
Building purposes.
| ||||||
4 | (B) Foundation Level.
| ||||||
5 | (1) The Foundation Level is a figure established by the | ||||||
6 | State representing
the minimum level of per pupil financial | ||||||
7 | support that should be available to
provide for the basic | ||||||
8 | education of each pupil in
Average Daily Attendance. As set | ||||||
9 | forth in this Section, each school district
is assumed to exert
| ||||||
10 | a sufficient local taxing effort such that, in combination with | ||||||
11 | the aggregate
of general State
financial aid provided the | ||||||
12 | district, an aggregate of State and local resources
are | ||||||
13 | available to meet
the basic education needs of pupils in the | ||||||
14 | district.
| ||||||
15 | (2) For the 1998-1999 school year, the Foundation Level of | ||||||
16 | support is
$4,225. For the 1999-2000 school year, the | ||||||
17 | Foundation Level of support is
$4,325. For the 2000-2001 school | ||||||
18 | year, the Foundation Level of support is
$4,425. For the | ||||||
19 | 2001-2002 school year and 2002-2003 school year, the
Foundation | ||||||
20 | Level of support is $4,560. For the 2003-2004 school year, the | ||||||
21 | Foundation Level of support is $4,810. For the 2004-2005 school | ||||||
22 | year, the Foundation Level of support is $4,964.
For the | ||||||
23 | 2005-2006 school year,
the Foundation Level of support is | ||||||
24 | $5,164.
| ||||||
25 | (3) For the 2006-2007 school year and each school year |
| |||||||
| |||||||
1 | thereafter ,
the Foundation Level of support is $5,334 or such | ||||||
2 | greater amount as
may be established by law by the General | ||||||
3 | Assembly .
| ||||||
4 | (4) It is the intention of the General Assembly that the | ||||||
5 | Foundation Level of support be increased
to the Education | ||||||
6 | Funding Advisory Board's recommendation for the 2006-2007 | ||||||
7 | school year, as inflation
adjusted to the 2007-2008 school year | ||||||
8 | total of $6,674, and that this Foundation Level of support be
| ||||||
9 | reached over a 4-year phase-in period, adjusting for inflation, | ||||||
10 | annually during the phase-in as provided
in this Section, to | ||||||
11 | allow for thoughtful planning on utilization of such funding to | ||||||
12 | best enhance education.
For (i) the 2007-2008 school year, the | ||||||
13 | Foundation Level of support is $5,669; (ii) the 2008-2009 | ||||||
14 | school
year, the Foundation Level of support shall be equal to | ||||||
15 | the sum of (A) $6,004 plus (B) the percentage increase, if any, | ||||||
16 | in the Employment
Cost Index ("ECI") for elementary and | ||||||
17 | secondary education published by the U.S. Bureau of Labor
| ||||||
18 | Statistics for calendar year 2008 multiplied by the Foundation | ||||||
19 | Level of support for the 2007-2008 school
year; (iii) the | ||||||
20 | 2009-2010 school year, the Foundation Level of support shall be | ||||||
21 | equal to the sum of (A) the
Foundation Level of support for the | ||||||
22 | 2008-2009 school year, plus (B) $335, plus (C) the percentage | ||||||
23 | increase, if any, in the ECI for calendar
year 2009 multiplied | ||||||
24 | by the Foundation Level of Support for the 2008-2009 school | ||||||
25 | year Foundation Level; and (iv) the 2010-2011 school
year, the | ||||||
26 | Foundation Level of support shall be equal to the sum of (A) |
| |||||||
| |||||||
1 | the Foundation Level of support
for the 2009-2010 school year, | ||||||
2 | plus (B) $335, plus (C) the percentage increase, if any, in the | ||||||
3 | ECI for calendar year 2010 multiplied by the
Foundation Level | ||||||
4 | of support for the 2009-2010 school year. For each school year | ||||||
5 | thereafter, the
Foundation Level of support shall be equal to | ||||||
6 | the Foundation Level of support for the immediately
preceding | ||||||
7 | school year, increased by the percentage increase, if any, in | ||||||
8 | the ECI published for the
immediately preceding complete | ||||||
9 | calendar year, or such greater amount as may be established by | ||||||
10 | law by
the General Assembly. | ||||||
11 | (5) The Foundation Level of support for the 2006-2007 | ||||||
12 | school year shall be referred to as the
"Pre-Reform Foundation | ||||||
13 | Base" and the incremental increases thereto required under | ||||||
14 | paragraph (B)(4) of
this subsection (B) shall be referred to as | ||||||
15 | "Additional Base Support". School districts shall continue to
| ||||||
16 | receive all Pre-Reform Foundation Base support for each school | ||||||
17 | year from and after the 2007-2008
school year, as adjusted for | ||||||
18 | inflation based on the ECI for elementary and secondary schools | ||||||
19 | of the then
most recently completed calendar year, as general | ||||||
20 | State aid. However, school districts shall receive all
| ||||||
21 | Additional Base Support as general State aid subject to the | ||||||
22 | accountability metrics identified in paragraph (7) of | ||||||
23 | subsection (B). | ||||||
24 | (6) The School Improvement Partnership Pool Fund is created | ||||||
25 | as a special fund in the State treasury. All
interest earned on | ||||||
26 | moneys in the Fund shall be deposited into the Fund. The School |
| |||||||
| |||||||
1 | Improvement
Partnership Pool Fund shall not be subject to | ||||||
2 | sweeps, administrative charges, or charge-backs, such as but
| ||||||
3 | not limited to, those authorized under Section 8h of the State | ||||||
4 | Finance Act, nor any other fiscal or budgetary maneuver that
| ||||||
5 | would in any way transfer any funds from the School Improvement | ||||||
6 | Partnership Pool Fund into any other
fund of the State. | ||||||
7 | Beginning in Fiscal Year 2008, the State Board of Education | ||||||
8 | shall create the School Improvement Partnership
Pool Fund to | ||||||
9 | provide school districts which have Available Local Resources | ||||||
10 | per pupil of less than the product of 0.93 times the Foundation | ||||||
11 | Level with demonstrated academic and financial need quality, | ||||||
12 | integrated
support systems, such as training for staff, | ||||||
13 | tutoring programs for students, small school initiatives, | ||||||
14 | literacy
coaching, proven programs, such as reduced class size, | ||||||
15 | extended learning time and after school and
summer school | ||||||
16 | programs, induction and mentoring, teacher compensation | ||||||
17 | redesign pilot programs, instructional technology, adding days | ||||||
18 | to the school year calendar, incentives to attract outstanding | ||||||
19 | teachers into hard to staff schools or schools that are | ||||||
20 | underperforming, and programs to engage parents. Each school | ||||||
21 | district applying for funding from the School Improvement | ||||||
22 | Partnership Pool shall submit a student/school improvement | ||||||
23 | plan to the Illinois State Board of Education. After a set | ||||||
24 | period of time established by the Illinois State Board of | ||||||
25 | Education, any district receiving this funding must | ||||||
26 | demonstrate student improvement or revise its improvement |
| |||||||
| |||||||
1 | plan.
The amount the General Assembly shall appropriate from | ||||||
2 | the Fund to the State Board of Education for these specified | ||||||
3 | programs shall be as follows: (1) at least $75,000,000 for the | ||||||
4 | 2007-2008
school year, (2) at least $150,000,000 for the | ||||||
5 | 2008-2009 school year, (3) at least $225,000,000 for the
| ||||||
6 | 2009-2010 school year, and (4) at least $300,000,000 for the | ||||||
7 | 2010-2011 school year. Thereafter, the
amount the General | ||||||
8 | Assembly shall appropriate from the Fund shall be increased | ||||||
9 | annually by the percentage increase, if any, in the Bureau of | ||||||
10 | Labor Statistics Employment Cost Index for Elementary
and | ||||||
11 | Secondary Schools for the last complete calendar year.
| ||||||
12 | (7) Accountability Metrics. (Reserved).
| ||||||
13 | (C) Average Daily Attendance.
| ||||||
14 | (1) For purposes of calculating general State aid pursuant | ||||||
15 | to subsection
(E), an Average Daily Attendance figure shall be | ||||||
16 | utilized. The Average Daily
Attendance figure for formula
| ||||||
17 | calculation purposes shall be the monthly average of the actual | ||||||
18 | number of
pupils in attendance of
each school district, as | ||||||
19 | further averaged for the best 3 months of pupil
attendance for | ||||||
20 | each
school district. In compiling the figures for the number | ||||||
21 | of pupils in
attendance, school districts
and the State Board | ||||||
22 | of Education shall, for purposes of general State aid
funding, | ||||||
23 | conform
attendance figures to the requirements of subsection | ||||||
24 | (F).
| ||||||
25 | (2) The Average Daily Attendance figures utilized in |
| |||||||
| |||||||
1 | subsection (E) shall be
the requisite attendance data for the | ||||||
2 | school year immediately preceding
the
school year for which | ||||||
3 | general State aid is being calculated
or the average of the | ||||||
4 | attendance data for the 3 preceding school
years, whichever is | ||||||
5 | greater. The Average Daily Attendance figures
utilized in | ||||||
6 | subsection (H) shall be the requisite attendance data for the
| ||||||
7 | school year immediately preceding the school year for which | ||||||
8 | general
State aid is being calculated.
| ||||||
9 | (D) Available Local Resources.
| ||||||
10 | (1) For purposes of calculating general State aid pursuant | ||||||
11 | to subsection
(E), a representation of Available Local | ||||||
12 | Resources per pupil, as that term is
defined and determined in | ||||||
13 | this subsection, shall be utilized. Available Local
Resources | ||||||
14 | per pupil shall include a calculated
dollar amount representing | ||||||
15 | local school district revenues from local property
taxes and | ||||||
16 | from
Corporate Personal Property Replacement Taxes, expressed | ||||||
17 | on the basis of pupils
in Average
Daily Attendance. Calculation | ||||||
18 | of Available Local Resources shall exclude any tax amnesty | ||||||
19 | funds received as a result of Public Act 93-26.
| ||||||
20 | (2) In determining a school district's revenue from local | ||||||
21 | property taxes,
the State Board of Education shall utilize the | ||||||
22 | equalized assessed valuation of
all taxable property of each | ||||||
23 | school
district as of September 30 of the previous year. The | ||||||
24 | equalized assessed
valuation utilized shall
be obtained and | ||||||
25 | determined as provided in subsection (G).
|
| |||||||
| |||||||
1 | (3) For school districts maintaining grades kindergarten | ||||||
2 | through 12, local
property tax
revenues per pupil shall be | ||||||
3 | calculated as the product of the applicable
equalized assessed
| ||||||
4 | valuation for the district multiplied by 3.00%, and divided by | ||||||
5 | the district's
Average Daily
Attendance figure. For school | ||||||
6 | districts maintaining grades kindergarten
through 8, local
| ||||||
7 | property tax revenues per pupil shall be calculated as the | ||||||
8 | product of the
applicable equalized
assessed valuation for the | ||||||
9 | district multiplied by 2.30%, and divided by the
district's | ||||||
10 | Average
Daily Attendance figure. For school districts | ||||||
11 | maintaining grades 9 through 12,
local property
tax revenues | ||||||
12 | per pupil shall be the applicable equalized assessed valuation | ||||||
13 | of
the district
multiplied by 1.05%, and divided by the | ||||||
14 | district's Average Daily
Attendance
figure.
| ||||||
15 | For partial elementary unit districts created pursuant to | ||||||
16 | Article 11E of this Code, local property tax revenues per pupil | ||||||
17 | shall be calculated as the product of the equalized assessed | ||||||
18 | valuation for property within the elementary and high school | ||||||
19 | classification of the partial elementary unit district | ||||||
20 | multiplied by 2.06% and divided by the Average Daily Attendance | ||||||
21 | figure for grades kindergarten through 8, plus the product of | ||||||
22 | the equalized assessed valuation for property within the high | ||||||
23 | school only classification of the partial elementary unit | ||||||
24 | district multiplied by 0.94% and divided by the Average Daily | ||||||
25 | Attendance figure for grades 9 through 12.
| ||||||
26 | (4) The Corporate Personal Property Replacement Taxes paid |
| |||||||
| |||||||
1 | to each school
district during the calendar year 2 years before | ||||||
2 | the calendar year in which a
school year begins, divided by the | ||||||
3 | Average Daily Attendance figure for that
district, shall be | ||||||
4 | added to the local property tax revenues per pupil as
derived | ||||||
5 | by the application of the immediately preceding paragraph (3). | ||||||
6 | The sum
of these per pupil figures for each school district | ||||||
7 | shall constitute Available
Local Resources as that term is | ||||||
8 | utilized in subsection (E) in the calculation
of general State | ||||||
9 | aid.
| ||||||
10 | (E) Computation of General State Aid.
| ||||||
11 | (1) For each school year, the amount of general State aid | ||||||
12 | allotted to a
school district shall be computed by the State | ||||||
13 | Board of Education as provided
in this subsection.
| ||||||
14 | (2) For any school district for which Available Local | ||||||
15 | Resources per pupil
is less than the product of 0.93 times the | ||||||
16 | Foundation Level, general State aid
for that district shall be | ||||||
17 | calculated as an amount equal to the Foundation
Level minus | ||||||
18 | Available Local Resources, multiplied by the Average Daily
| ||||||
19 | Attendance of the school district.
| ||||||
20 | (3) For any school district for which Available Local | ||||||
21 | Resources per pupil
is equal to or greater than the product of | ||||||
22 | 0.93 times the Foundation Level and
less than the product of | ||||||
23 | 1.75 times the Foundation Level, the general State aid
per | ||||||
24 | pupil shall be a decimal proportion of the Foundation Level | ||||||
25 | derived using a
linear algorithm. Under this linear algorithm, |
| |||||||
| |||||||
1 | the calculated general State
aid per pupil shall decline in | ||||||
2 | direct linear fashion from 0.07 times the
Foundation Level for | ||||||
3 | a school district with Available Local Resources equal to
the | ||||||
4 | product of 0.93 times the Foundation Level, to 0.05 times the | ||||||
5 | Foundation
Level for a school district with Available Local | ||||||
6 | Resources equal to the product
of 1.75 times the Foundation | ||||||
7 | Level. The allocation of general
State aid for school districts | ||||||
8 | subject to this paragraph 3 shall be the
calculated general | ||||||
9 | State aid
per pupil figure multiplied by the Average Daily | ||||||
10 | Attendance of the school
district.
| ||||||
11 | (4) For any school district for which Available Local | ||||||
12 | Resources per pupil
equals or exceeds the product of 1.75 times | ||||||
13 | the Foundation Level, the general
State aid for the school | ||||||
14 | district shall be calculated as the product of $218
multiplied | ||||||
15 | by the Average Daily Attendance of the school
district.
| ||||||
16 | (5) The amount of general State aid allocated to a school | ||||||
17 | district for
the 1999-2000 school year meeting the requirements | ||||||
18 | set forth in paragraph (4)
of subsection
(G) shall be increased | ||||||
19 | by an amount equal to the general State aid that
would have | ||||||
20 | been received by the district for the 1998-1999 school year by
| ||||||
21 | utilizing the Extension Limitation Equalized Assessed | ||||||
22 | Valuation as calculated
in paragraph (4) of subsection (G) less | ||||||
23 | the general State aid allotted for the
1998-1999
school year. | ||||||
24 | This amount shall be deemed a one time increase, and shall not
| ||||||
25 | affect any future general State aid allocations.
|
| |||||||
| |||||||
1 | (F) Compilation of Average Daily Attendance.
| ||||||
2 | (1) Each school district shall, by July 1 of each year, | ||||||
3 | submit to the State
Board of Education, on forms prescribed by | ||||||
4 | the State Board of Education,
attendance figures for the school | ||||||
5 | year that began in the preceding calendar
year. The attendance | ||||||
6 | information so transmitted shall identify the average
daily | ||||||
7 | attendance figures for each month of the school year. Beginning | ||||||
8 | with
the general State aid claim form for the 2002-2003 school
| ||||||
9 | year, districts shall calculate Average Daily Attendance as | ||||||
10 | provided in
subdivisions (a), (b), and (c) of this paragraph | ||||||
11 | (1).
| ||||||
12 | (a) In districts that do not hold year-round classes,
| ||||||
13 | days of attendance in August shall be added to the month of | ||||||
14 | September and any
days of attendance in June shall be added | ||||||
15 | to the month of May.
| ||||||
16 | (b) In districts in which all buildings hold year-round | ||||||
17 | classes,
days of attendance in July and August shall be | ||||||
18 | added to the month
of September and any days of attendance | ||||||
19 | in June shall be added to
the month of May.
| ||||||
20 | (c) In districts in which some buildings, but not all, | ||||||
21 | hold
year-round classes, for the non-year-round buildings, | ||||||
22 | days of
attendance in August shall be added to the month of | ||||||
23 | September
and any days of attendance in June shall be added | ||||||
24 | to the month of
May. The average daily attendance for the | ||||||
25 | year-round buildings
shall be computed as provided in | ||||||
26 | subdivision (b) of this paragraph
(1). To calculate the |
| |||||||
| |||||||
1 | Average Daily Attendance for the district, the
average | ||||||
2 | daily attendance for the year-round buildings shall be
| ||||||
3 | multiplied by the days in session for the non-year-round | ||||||
4 | buildings
for each month and added to the monthly | ||||||
5 | attendance of the
non-year-round buildings.
| ||||||
6 | Except as otherwise provided in this Section, days of
| ||||||
7 | attendance by pupils shall be counted only for sessions of not | ||||||
8 | less than
5 clock hours of school work per day under direct | ||||||
9 | supervision of: (i)
teachers, or (ii) non-teaching personnel or | ||||||
10 | volunteer personnel when engaging
in non-teaching duties and | ||||||
11 | supervising in those instances specified in
subsection (a) of | ||||||
12 | Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils | ||||||
13 | of legal school age and in kindergarten and grades 1 through | ||||||
14 | 12.
| ||||||
15 | Days of attendance by tuition pupils shall be accredited | ||||||
16 | only to the
districts that pay the tuition to a recognized | ||||||
17 | school.
| ||||||
18 | (2) Days of attendance by pupils of less than 5 clock hours | ||||||
19 | of school
shall be subject to the following provisions in the | ||||||
20 | compilation of Average
Daily Attendance.
| ||||||
21 | (a) Pupils regularly enrolled in a public school for | ||||||
22 | only a part of
the school day may be counted on the basis | ||||||
23 | of 1/6 day for every class hour
of instruction of 40 | ||||||
24 | minutes or more attended pursuant to such enrollment,
| ||||||
25 | unless a pupil is
enrolled in a block-schedule format of 80 | ||||||
26 | minutes or more of instruction,
in which case the pupil may |
| |||||||
| |||||||
1 | be counted on the basis of the proportion of
minutes of | ||||||
2 | school work completed each day to the minimum number of
| ||||||
3 | minutes that school work is required to be held that day.
| ||||||
4 | (b) Days of attendance may be less than 5 clock hours | ||||||
5 | on the opening
and closing of the school term, and upon the | ||||||
6 | first day of pupil
attendance, if preceded by a day or days | ||||||
7 | utilized as an institute or
teachers' workshop.
| ||||||
8 | (c) A session of 4 or more clock hours may be counted | ||||||
9 | as a day of
attendance upon certification by the regional | ||||||
10 | superintendent, and
approved by the State Superintendent | ||||||
11 | of Education to the extent that the
district has been | ||||||
12 | forced to use daily multiple sessions.
| ||||||
13 | (d) A session of 3 or more clock hours may be counted | ||||||
14 | as a day of
attendance (1) when the remainder of the school | ||||||
15 | day or at least
2 hours in the evening of that day is | ||||||
16 | utilized for an
in-service training program for teachers, | ||||||
17 | up to a maximum of 5 days per
school year of which a | ||||||
18 | maximum of 4 days of such 5 days may be used for
| ||||||
19 | parent-teacher conferences, provided a district conducts | ||||||
20 | an in-service
training program for teachers which has been | ||||||
21 | approved by the State
Superintendent of Education; or, in | ||||||
22 | lieu of 4 such days, 2 full days may
be used, in which | ||||||
23 | event each such day
may be counted as a day of attendance; | ||||||
24 | and (2) when days in
addition to
those provided in item (1) | ||||||
25 | are scheduled by a school pursuant to its school
| ||||||
26 | improvement plan adopted under Article 34 or its revised or |
| |||||||
| |||||||
1 | amended school
improvement plan adopted under Article 2, | ||||||
2 | provided that (i) such sessions of
3 or more clock hours | ||||||
3 | are scheduled to occur at regular intervals, (ii) the
| ||||||
4 | remainder of the school days in which such sessions occur | ||||||
5 | are utilized
for in-service training programs or other | ||||||
6 | staff development activities for
teachers, and (iii) a | ||||||
7 | sufficient number of minutes of school work under the
| ||||||
8 | direct supervision of teachers are added to the school days | ||||||
9 | between such
regularly scheduled sessions to accumulate | ||||||
10 | not less than the number of minutes
by which such sessions | ||||||
11 | of 3 or more clock hours fall short of 5 clock hours.
Any | ||||||
12 | full days used for the purposes of this paragraph shall not | ||||||
13 | be considered
for
computing average daily attendance. Days | ||||||
14 | scheduled for in-service training
programs, staff | ||||||
15 | development activities, or parent-teacher conferences may | ||||||
16 | be
scheduled separately for different
grade levels and | ||||||
17 | different attendance centers of the district.
| ||||||
18 | (e) A session of not less than one clock hour of | ||||||
19 | teaching
hospitalized or homebound pupils on-site or by | ||||||
20 | telephone to the classroom may
be counted as 1/2 day of | ||||||
21 | attendance, however these pupils must receive 4 or
more | ||||||
22 | clock hours of instruction to be counted for a full day of | ||||||
23 | attendance.
| ||||||
24 | (f) A session of at least 4 clock hours may be counted | ||||||
25 | as a day of
attendance for first grade pupils, and pupils | ||||||
26 | in full day kindergartens,
and a session of 2 or more hours |
| |||||||
| |||||||
1 | may be counted as 1/2 day of attendance by
pupils in | ||||||
2 | kindergartens which provide only 1/2 day of attendance.
| ||||||
3 | (g) For children with disabilities who are below the | ||||||
4 | age of 6 years and
who
cannot attend 2 or more clock hours | ||||||
5 | because of their disability or
immaturity, a session of not | ||||||
6 | less than one clock hour may be counted as 1/2 day
of | ||||||
7 | attendance; however for such children whose educational | ||||||
8 | needs so require
a session of 4 or more clock hours may be | ||||||
9 | counted as a full day of attendance.
| ||||||
10 | (h) A recognized kindergarten which provides for only | ||||||
11 | 1/2 day of
attendance by each pupil shall not have more | ||||||
12 | than 1/2 day of attendance
counted in any one day. However, | ||||||
13 | kindergartens may count 2 1/2 days
of
attendance in any 5 | ||||||
14 | consecutive school days. When a pupil attends such a
| ||||||
15 | kindergarten for 2 half days on any one school day, the | ||||||
16 | pupil shall have
the following day as a day absent from | ||||||
17 | school, unless the school district
obtains permission in | ||||||
18 | writing from the State Superintendent of Education.
| ||||||
19 | Attendance at kindergartens which provide for a full day of | ||||||
20 | attendance by
each pupil shall be counted the same as | ||||||
21 | attendance by first grade pupils.
Only the first year of | ||||||
22 | attendance in one kindergarten shall be counted,
except in | ||||||
23 | case of children who entered the kindergarten in their | ||||||
24 | fifth year
whose educational development requires a second | ||||||
25 | year of kindergarten as
determined under the rules and | ||||||
26 | regulations of the State Board of Education.
|
| |||||||
| |||||||
1 | (i) On the days when the Prairie State Achievement | ||||||
2 | Examination is
administered under subsection (c) of | ||||||
3 | Section 2-3.64 of this Code, the day
of attendance for a | ||||||
4 | pupil whose school
day must be shortened to accommodate | ||||||
5 | required testing procedures may
be less than 5 clock hours | ||||||
6 | and shall be counted towards the 176 days of actual pupil | ||||||
7 | attendance required under Section 10-19 of this Code, | ||||||
8 | provided that a sufficient number of minutes
of school work | ||||||
9 | in excess of 5 clock hours are first completed on other | ||||||
10 | school
days to compensate for the loss of school work on | ||||||
11 | the examination days.
| ||||||
12 | (G) Equalized Assessed Valuation Data.
| ||||||
13 | (1) For purposes of the calculation of Available Local | ||||||
14 | Resources required
pursuant to subsection (D), the
State Board | ||||||
15 | of Education shall secure from the Department of
Revenue the | ||||||
16 | value as equalized or assessed by the Department of Revenue of
| ||||||
17 | all taxable property of every school district, together with | ||||||
18 | (i) the applicable
tax rate used in extending taxes for the | ||||||
19 | funds of the district as of
September 30 of the previous year
| ||||||
20 | and (ii) the limiting rate for all school
districts subject to | ||||||
21 | property tax extension limitations as imposed under the
| ||||||
22 | Property Tax Extension Limitation Law.
| ||||||
23 | The Department of Revenue shall add to the equalized | ||||||
24 | assessed value of all
taxable
property of each school district | ||||||
25 | situated entirely or partially within a county
that is or was |
| |||||||
| |||||||
1 | subject to the alternative general homestead exemption | ||||||
2 | provisions of Section 15-176 of the Property Tax Code (a)
an | ||||||
3 | amount equal to the total amount by which the
homestead | ||||||
4 | exemption allowed under Section 15-176 of the Property Tax Code | ||||||
5 | for
real
property situated in that school district exceeds the | ||||||
6 | total amount that would
have been
allowed in that school | ||||||
7 | district if the maximum reduction under Section 15-176
was
(i) | ||||||
8 | $4,500 in Cook County or $3,500 in all other counties in tax | ||||||
9 | year 2003 or (ii) $5,000 in all counties in tax year 2004 and | ||||||
10 | thereafter and (b) an amount equal to the aggregate amount for | ||||||
11 | the taxable year of all additional exemptions under Section | ||||||
12 | 15-175 of the Property Tax Code for owners with a household | ||||||
13 | income of $30,000 or less. The county clerk of any county that | ||||||
14 | is or was subject to the alternative general homestead | ||||||
15 | exemption provisions of Section 15-176 of the Property Tax Code | ||||||
16 | shall
annually calculate and certify to the Department of | ||||||
17 | Revenue for each school
district all
homestead exemption | ||||||
18 | amounts under Section 15-176 of the Property Tax Code and all | ||||||
19 | amounts of additional exemptions under Section 15-175 of the | ||||||
20 | Property Tax Code for owners with a household income of $30,000 | ||||||
21 | or less. It is the intent of this paragraph that if the general | ||||||
22 | homestead exemption for a parcel of property is determined | ||||||
23 | under Section 15-176 of the Property Tax Code rather than | ||||||
24 | Section 15-175, then the calculation of Available Local | ||||||
25 | Resources shall not be affected by the difference, if any, | ||||||
26 | between the amount of the general homestead exemption allowed |
| |||||||
| |||||||
1 | for that parcel of property under Section 15-176 of the | ||||||
2 | Property Tax Code and the amount that would have been allowed | ||||||
3 | had the general homestead exemption for that parcel of property | ||||||
4 | been determined under Section 15-175 of the Property Tax Code. | ||||||
5 | It is further the intent of this paragraph that if additional | ||||||
6 | exemptions are allowed under Section 15-175 of the Property Tax | ||||||
7 | Code for owners with a household income of less than $30,000, | ||||||
8 | then the calculation of Available Local Resources shall not be | ||||||
9 | affected by the difference, if any, because of those additional | ||||||
10 | exemptions.
| ||||||
11 | This equalized assessed valuation, as adjusted further by | ||||||
12 | the requirements of
this subsection, shall be utilized in the | ||||||
13 | calculation of Available Local
Resources.
| ||||||
14 | (2) The equalized assessed valuation in paragraph (1) shall | ||||||
15 | be adjusted, as
applicable, in the following manner:
| ||||||
16 | (a) For the purposes of calculating State aid under | ||||||
17 | this Section,
with respect to any part of a school district | ||||||
18 | within a redevelopment
project area in respect to which a | ||||||
19 | municipality has adopted tax
increment allocation | ||||||
20 | financing pursuant to the Tax Increment Allocation
| ||||||
21 | Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 | ||||||
22 | of the Illinois
Municipal Code or the Industrial Jobs | ||||||
23 | Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the | ||||||
24 | Illinois Municipal Code, no part of the current equalized
| ||||||
25 | assessed valuation of real property located in any such | ||||||
26 | project area which is
attributable to an increase above the |
| |||||||
| |||||||
1 | total initial equalized assessed
valuation of such | ||||||
2 | property shall be used as part of the equalized assessed
| ||||||
3 | valuation of the district, until such time as all
| ||||||
4 | redevelopment project costs have been paid, as provided in | ||||||
5 | Section 11-74.4-8
of the Tax Increment Allocation | ||||||
6 | Redevelopment Act or in Section 11-74.6-35 of
the | ||||||
7 | Industrial Jobs Recovery Law. For the purpose of
the | ||||||
8 | equalized assessed valuation of the
district, the total | ||||||
9 | initial equalized assessed valuation or the current
| ||||||
10 | equalized assessed valuation, whichever is lower, shall be | ||||||
11 | used until
such time as all redevelopment project costs | ||||||
12 | have been paid.
| ||||||
13 | (b) The real property equalized assessed valuation for | ||||||
14 | a school district
shall be adjusted by subtracting from the | ||||||
15 | real property
value as equalized or assessed by the | ||||||
16 | Department of Revenue for the
district an amount computed | ||||||
17 | by dividing the amount of any abatement of
taxes under | ||||||
18 | Section 18-170 of the Property Tax Code by 3.00% for a | ||||||
19 | district
maintaining grades kindergarten through 12, by | ||||||
20 | 2.30% for a district
maintaining grades kindergarten | ||||||
21 | through 8, or by 1.05% for a
district
maintaining grades 9 | ||||||
22 | through 12 and adjusted by an amount computed by dividing
| ||||||
23 | the amount of any abatement of taxes under subsection (a) | ||||||
24 | of Section 18-165 of
the Property Tax Code by the same | ||||||
25 | percentage rates for district type as
specified in this | ||||||
26 | subparagraph (b).
|
| |||||||
| |||||||
1 | (3) For the 1999-2000 school year and each school year | ||||||
2 | thereafter, if a
school district meets all of the criteria of | ||||||
3 | this subsection (G)(3), the school
district's Available Local | ||||||
4 | Resources shall be calculated under subsection (D)
using the | ||||||
5 | district's Extension Limitation Equalized Assessed Valuation | ||||||
6 | as
calculated under this
subsection (G)(3).
| ||||||
7 | For purposes of this subsection (G)(3) the following terms | ||||||
8 | shall have
the following meanings:
| ||||||
9 | "Budget Year": The school year for which general State | ||||||
10 | aid is calculated
and
awarded under subsection (E).
| ||||||
11 | "Base Tax Year": The property tax levy year used to | ||||||
12 | calculate the Budget
Year
allocation of general State aid.
| ||||||
13 | "Preceding Tax Year": The property tax levy year | ||||||
14 | immediately preceding the
Base Tax Year.
| ||||||
15 | "Base Tax Year's Tax Extension": The product of the | ||||||
16 | equalized assessed
valuation utilized by the County Clerk | ||||||
17 | in the Base Tax Year multiplied by the
limiting rate as | ||||||
18 | calculated by the County Clerk and defined in the Property | ||||||
19 | Tax
Extension Limitation Law.
| ||||||
20 | "Preceding Tax Year's Tax Extension": The product of | ||||||
21 | the equalized assessed
valuation utilized by the County | ||||||
22 | Clerk in the Preceding Tax Year multiplied by
the Operating | ||||||
23 | Tax Rate as defined in subsection (A).
| ||||||
24 | "Extension Limitation Ratio": A numerical ratio, | ||||||
25 | certified by the
County Clerk, in which the numerator is | ||||||
26 | the Base Tax Year's Tax
Extension and the denominator is |
| |||||||
| |||||||
1 | the Preceding Tax Year's Tax Extension.
| ||||||
2 | "Operating Tax Rate": The operating tax rate as defined | ||||||
3 | in subsection (A).
| ||||||
4 | If a school district is subject to property tax extension | ||||||
5 | limitations as
imposed under
the Property Tax Extension | ||||||
6 | Limitation Law, the State Board of Education shall
calculate | ||||||
7 | the Extension
Limitation
Equalized Assessed Valuation of that | ||||||
8 | district. For the 1999-2000 school
year, the
Extension | ||||||
9 | Limitation Equalized Assessed Valuation of a school district as
| ||||||
10 | calculated by the State Board of Education shall be equal to | ||||||
11 | the product of the
district's 1996 Equalized Assessed Valuation | ||||||
12 | and the district's Extension
Limitation Ratio. For the | ||||||
13 | 2000-2001 school year and each school year
thereafter,
the | ||||||
14 | Extension Limitation Equalized Assessed Valuation of a school | ||||||
15 | district as
calculated by the State Board of Education shall be | ||||||
16 | equal to the product of
the Equalized Assessed Valuation last | ||||||
17 | used in the calculation of general State
aid and the
district's | ||||||
18 | Extension Limitation Ratio. If the Extension Limitation
| ||||||
19 | Equalized
Assessed Valuation of a school district as calculated | ||||||
20 | under
this subsection (G)(3) is less than the district's | ||||||
21 | equalized assessed valuation
as calculated pursuant to | ||||||
22 | subsections (G)(1) and (G)(2), then for purposes of
calculating | ||||||
23 | the district's general State aid for the Budget Year pursuant | ||||||
24 | to
subsection (E), that Extension
Limitation Equalized | ||||||
25 | Assessed Valuation shall be utilized to calculate the
| ||||||
26 | district's Available Local Resources
under subsection (D).
|
| |||||||
| |||||||
1 | Partial elementary unit districts created in accordance | ||||||
2 | with Article 11E of this Code shall not be eligible for the | ||||||
3 | adjustment in this subsection (G)(3) until the fifth year | ||||||
4 | following the effective date of the reorganization.
| ||||||
5 | (4) For the purposes of calculating general State aid for | ||||||
6 | the 1999-2000
school year only, if a school district | ||||||
7 | experienced a triennial reassessment on
the equalized assessed | ||||||
8 | valuation used in calculating its general State
financial aid | ||||||
9 | apportionment for the 1998-1999 school year, the State Board of
| ||||||
10 | Education shall calculate the Extension Limitation Equalized | ||||||
11 | Assessed Valuation
that would have been used to calculate the | ||||||
12 | district's 1998-1999 general State
aid. This amount shall equal | ||||||
13 | the product of the equalized assessed valuation
used to
| ||||||
14 | calculate general State aid for the 1997-1998 school year and | ||||||
15 | the district's
Extension Limitation Ratio. If the Extension | ||||||
16 | Limitation Equalized Assessed
Valuation of the school district | ||||||
17 | as calculated under this paragraph (4) is
less than the | ||||||
18 | district's equalized assessed valuation utilized in | ||||||
19 | calculating
the
district's 1998-1999 general State aid | ||||||
20 | allocation, then for purposes of
calculating the district's | ||||||
21 | general State aid pursuant to paragraph (5) of
subsection (E),
| ||||||
22 | that Extension Limitation Equalized Assessed Valuation shall | ||||||
23 | be utilized to
calculate the district's Available Local | ||||||
24 | Resources.
| ||||||
25 | (5) For school districts having a majority of their | ||||||
26 | equalized assessed
valuation in any county except Cook, DuPage, |
| |||||||
| |||||||
1 | Kane, Lake, McHenry, or Will, if
the amount of general State | ||||||
2 | aid allocated to the school district for the
1999-2000 school | ||||||
3 | year under the provisions of subsection (E), (H), and (J) of
| ||||||
4 | this Section is less than the amount of general State aid | ||||||
5 | allocated to the
district for the 1998-1999 school year under | ||||||
6 | these subsections, then the
general
State aid of the district | ||||||
7 | for the 1999-2000 school year only shall be increased
by the | ||||||
8 | difference between these amounts. The total payments made under | ||||||
9 | this
paragraph (5) shall not exceed $14,000,000. Claims shall | ||||||
10 | be prorated if they
exceed $14,000,000.
| ||||||
11 | (H) Supplemental General State Aid.
| ||||||
12 | (1) In addition to the general State aid a school district | ||||||
13 | is allotted
pursuant to subsection (E), qualifying school | ||||||
14 | districts shall receive a grant,
paid in conjunction with a | ||||||
15 | district's payments of general State aid, for
supplemental | ||||||
16 | general State aid based upon the concentration level of | ||||||
17 | children
from low-income households within the school | ||||||
18 | district.
Supplemental State aid grants provided for school | ||||||
19 | districts under this
subsection shall be appropriated for | ||||||
20 | distribution to school districts as part
of the same line item | ||||||
21 | in which the general State financial aid of school
districts is | ||||||
22 | appropriated under this Section.
If the appropriation in any | ||||||
23 | fiscal year for general State aid and
supplemental general | ||||||
24 | State aid is insufficient to pay the amounts required
under the | ||||||
25 | general State aid and supplemental general State aid |
| |||||||
| |||||||
1 | calculations,
then the
State Board of Education shall ensure | ||||||
2 | that
each school district receives the full amount due for | ||||||
3 | general State aid
and the remainder of the appropriation shall | ||||||
4 | be used
for supplemental general State aid, which the State | ||||||
5 | Board of Education shall
calculate and pay to eligible | ||||||
6 | districts on a prorated basis.
| ||||||
7 | (1.5) This paragraph (1.5) applies only to those school | ||||||
8 | years
preceding the 2003-2004 school year.
For purposes of this
| ||||||
9 | subsection (H), the term "Low-Income Concentration Level" | ||||||
10 | shall be the
low-income
eligible pupil count from the most | ||||||
11 | recently available federal census divided by
the Average Daily | ||||||
12 | Attendance of the school district.
If, however, (i) the | ||||||
13 | percentage decrease from the 2 most recent federal
censuses
in | ||||||
14 | the low-income eligible pupil count of a high school district | ||||||
15 | with fewer
than 400 students exceeds by 75% or more the | ||||||
16 | percentage change in the total
low-income eligible pupil count | ||||||
17 | of contiguous elementary school districts,
whose boundaries | ||||||
18 | are coterminous with the high school district,
or (ii) a high | ||||||
19 | school district within 2 counties and serving 5 elementary
| ||||||
20 | school
districts, whose boundaries are coterminous with the | ||||||
21 | high school
district, has a percentage decrease from the 2 most | ||||||
22 | recent federal
censuses in the low-income eligible pupil count | ||||||
23 | and there is a percentage
increase in the total low-income | ||||||
24 | eligible pupil count of a majority of the
elementary school | ||||||
25 | districts in excess of 50% from the 2 most recent
federal | ||||||
26 | censuses, then
the
high school district's low-income eligible |
| |||||||
| |||||||
1 | pupil count from the earlier federal
census
shall be the number | ||||||
2 | used as the low-income eligible pupil count for the high
school | ||||||
3 | district, for purposes of this subsection (H).
The changes made | ||||||
4 | to this paragraph (1) by Public Act 92-28 shall apply to
| ||||||
5 | supplemental general State aid
grants for school years | ||||||
6 | preceding the 2003-2004 school year that are paid
in fiscal | ||||||
7 | year 1999 or thereafter
and to
any State aid payments made in | ||||||
8 | fiscal year 1994 through fiscal year
1998 pursuant to | ||||||
9 | subsection 1(n) of Section 18-8 of this Code (which was
| ||||||
10 | repealed on July 1, 1998), and any high school district that is | ||||||
11 | affected by
Public Act 92-28 is
entitled to a
recomputation of | ||||||
12 | its supplemental general State aid grant or State aid
paid in | ||||||
13 | any of those fiscal years. This recomputation shall not be
| ||||||
14 | affected by any other funding.
| ||||||
15 | (1.10) This paragraph (1.10) applies to the 2003-2004 | ||||||
16 | school year
and each school year thereafter. For purposes of | ||||||
17 | this subsection (H), the
term "Low-Income Concentration Level" | ||||||
18 | shall, for each fiscal year, be the
low-income eligible
pupil | ||||||
19 | count
as of July 1 of the immediately preceding fiscal year
(as | ||||||
20 | determined by the Department of Human Services based
on the | ||||||
21 | number of pupils
who are eligible for at least one of the | ||||||
22 | following
low income programs: Medicaid, KidCare, TANF, or Food | ||||||
23 | Stamps,
excluding pupils who are eligible for services provided | ||||||
24 | by the Department
of Children and Family Services,
averaged | ||||||
25 | over
the 2 immediately preceding fiscal years for fiscal year | ||||||
26 | 2004 and over the 3
immediately preceding fiscal years for each |
| |||||||
| |||||||
1 | fiscal year thereafter)
divided by the Average Daily Attendance | ||||||
2 | of the school district.
| ||||||
3 | (2) Supplemental general State aid pursuant to this | ||||||
4 | subsection (H) shall
be
provided as follows for the 1998-1999, | ||||||
5 | 1999-2000, and 2000-2001 school years
only:
| ||||||
6 | (a) For any school district with a Low Income | ||||||
7 | Concentration Level of at
least 20% and less than 35%, the | ||||||
8 | grant for any school year
shall be $800
multiplied by the | ||||||
9 | low income eligible pupil count.
| ||||||
10 | (b) For any school district with a Low Income | ||||||
11 | Concentration Level of at
least 35% and less than 50%, the | ||||||
12 | grant for the 1998-1999 school year shall be
$1,100 | ||||||
13 | multiplied by the low income eligible pupil count.
| ||||||
14 | (c) For any school district with a Low Income | ||||||
15 | Concentration Level of at
least 50% and less than 60%, the | ||||||
16 | grant for the 1998-99 school year shall be
$1,500 | ||||||
17 | multiplied by the low income eligible pupil count.
| ||||||
18 | (d) For any school district with a Low Income | ||||||
19 | Concentration Level of 60%
or more, the grant for the | ||||||
20 | 1998-99 school year shall be $1,900 multiplied by
the low | ||||||
21 | income eligible pupil count.
| ||||||
22 | (e) For the 1999-2000 school year, the per pupil amount | ||||||
23 | specified in
subparagraphs (b), (c), and (d) immediately | ||||||
24 | above shall be increased to $1,243,
$1,600, and $2,000, | ||||||
25 | respectively.
| ||||||
26 | (f) For the 2000-2001 school year, the per pupil |
| |||||||
| |||||||
1 | amounts specified in
subparagraphs (b), (c), and (d) | ||||||
2 | immediately above shall be
$1,273, $1,640, and $2,050, | ||||||
3 | respectively.
| ||||||
4 | (2.5) Supplemental general State aid pursuant to this | ||||||
5 | subsection (H)
shall be provided as follows for the 2002-2003 | ||||||
6 | school year:
| ||||||
7 | (a) For any school district with a Low Income | ||||||
8 | Concentration Level of less
than 10%, the grant for each | ||||||
9 | school year shall be $355 multiplied by the low
income | ||||||
10 | eligible pupil count.
| ||||||
11 | (b) For any school district with a Low Income | ||||||
12 | Concentration
Level of at least 10% and less than 20%, the | ||||||
13 | grant for each school year shall
be $675
multiplied by the | ||||||
14 | low income eligible pupil
count.
| ||||||
15 | (c) For any school district with a Low Income | ||||||
16 | Concentration
Level of at least 20% and less than 35%, the | ||||||
17 | grant for each school year shall
be $1,330
multiplied by | ||||||
18 | the low income eligible pupil
count.
| ||||||
19 | (d) For any school district with a Low Income | ||||||
20 | Concentration
Level of at least 35% and less than 50%, the | ||||||
21 | grant for each school year shall
be $1,362
multiplied by | ||||||
22 | the low income eligible pupil
count.
| ||||||
23 | (e) For any school district with a Low Income | ||||||
24 | Concentration
Level of at least 50% and less than 60%, the | ||||||
25 | grant for each school year shall
be $1,680
multiplied by | ||||||
26 | the low income eligible pupil
count.
|
| |||||||
| |||||||
1 | (f) For any school district with a Low Income | ||||||
2 | Concentration
Level of 60% or more, the grant for each | ||||||
3 | school year shall be $2,080
multiplied by the low income | ||||||
4 | eligible pupil count.
| ||||||
5 | (2.10) Except as otherwise provided, supplemental general | ||||||
6 | State aid
pursuant to this subsection
(H) shall be provided as | ||||||
7 | follows for the 2003-2004 school year and each
school year | ||||||
8 | thereafter:
| ||||||
9 | (a) For any school district with a Low Income | ||||||
10 | Concentration
Level of 15% or less, the grant for the | ||||||
11 | 2003-2004 school year through the 2006-2007
each school | ||||||
12 | year
shall be $355 multiplied by the low income eligible | ||||||
13 | pupil count . For the 2007-2008 school year and each school | ||||||
14 | year
thereafter, the grant shall be $355, increased by the
| ||||||
15 | percentage increase, if any, in the ECI published for the
| ||||||
16 | immediately preceding school year, and then multiplied by
| ||||||
17 | the low income eligible pupil count .
| ||||||
18 | (b) For any school district with a Low Income | ||||||
19 | Concentration
Level greater than 15%, the grant for the | ||||||
20 | 2003-2004 school year through the 2006-2007
each school | ||||||
21 | year shall be
$294.25 added to the product of $2,700 and | ||||||
22 | the square of the Low
Income Concentration Level, all | ||||||
23 | multiplied by the low income
eligible pupil count. For the | ||||||
24 | 2007-2008 school
year and each school year thereafter, the | ||||||
25 | grant shall be
$294.25, increased by the percentage | ||||||
26 | increase, if any, in
the ECI published for the immediately |
| |||||||
| |||||||
1 | preceding school
year, then added to the product of (i) | ||||||
2 | $2,700, which amount
shall be increased by the percentage | ||||||
3 | increase, if any, in
the ECI published for the immediately | ||||||
4 | preceding school
year, and (ii) the square of the Low | ||||||
5 | Income Concentration
Level, and then all multiplied by the | ||||||
6 | low income eligible
pupil count.
| ||||||
7 | For the 2003-2004 school year, 2004-2005 school year,
| ||||||
8 | 2005-2006 school year, and 2006-2007 school year only, the | ||||||
9 | grant shall be no less than the
grant
for
the 2002-2003 school | ||||||
10 | year. For the 2007-2008 school year only, the grant shall
be no
| ||||||
11 | less than the grant for the 2002-2003 school year multiplied by | ||||||
12 | 0.66. For the
2008-2009
school year only, the grant shall be no | ||||||
13 | less than the grant for the 2002-2003
school year
multiplied by | ||||||
14 | 0.33. Notwithstanding the provisions of this paragraph to the | ||||||
15 | contrary, if for any school year supplemental general State aid | ||||||
16 | grants are prorated as provided in paragraph (1) of this | ||||||
17 | subsection (H), then the grants under this paragraph shall be | ||||||
18 | prorated.
| ||||||
19 | For the 2003-2004 school year only, the grant shall be no | ||||||
20 | greater
than the grant received during the 2002-2003 school | ||||||
21 | year added to the
product of 0.25 multiplied by the difference | ||||||
22 | between the grant amount
calculated under subsection (a) or (b) | ||||||
23 | of this paragraph (2.10), whichever
is applicable, and the | ||||||
24 | grant received during the 2002-2003 school year.
For the | ||||||
25 | 2004-2005 school year only, the grant shall be no greater than
| ||||||
26 | the grant received during the 2002-2003 school year added to |
| |||||||
| |||||||
1 | the
product of 0.50 multiplied by the difference between the | ||||||
2 | grant amount
calculated under subsection (a) or (b) of this | ||||||
3 | paragraph (2.10), whichever
is applicable, and the grant | ||||||
4 | received during the 2002-2003 school year.
For the 2005-2006 | ||||||
5 | school year only, the grant shall be no greater than
the grant | ||||||
6 | received during the 2002-2003 school year added to the
product | ||||||
7 | of 0.75 multiplied by the difference between the grant amount
| ||||||
8 | calculated under subsection (a) or (b) of this paragraph | ||||||
9 | (2.10), whichever
is applicable, and the grant received during | ||||||
10 | the 2002-2003
school year.
| ||||||
11 | (3) School districts with an Average Daily Attendance of | ||||||
12 | more than 1,000
and less than 50,000 that qualify for | ||||||
13 | supplemental general State aid pursuant
to this subsection | ||||||
14 | shall submit a plan to the State Board of Education prior to
| ||||||
15 | October 30 of each year for the use of the funds resulting from | ||||||
16 | this grant of
supplemental general State aid for the | ||||||
17 | improvement of
instruction in which priority is given to | ||||||
18 | meeting the education needs of
disadvantaged children. Such | ||||||
19 | plan shall be submitted in accordance with
rules and | ||||||
20 | regulations promulgated by the State Board of Education.
| ||||||
21 | (4) School districts with an Average Daily Attendance of | ||||||
22 | 50,000 or more
that qualify for supplemental general State aid | ||||||
23 | pursuant to this subsection
shall be required to distribute | ||||||
24 | from funds available pursuant to this Section,
no less than | ||||||
25 | $261,000,000 in accordance with the following requirements:
| ||||||
26 | (a) The required amounts shall be distributed to the |
| |||||||
| |||||||
1 | attendance centers
within the district in proportion to the | ||||||
2 | number of pupils enrolled at each
attendance center who are | ||||||
3 | eligible to receive free or reduced-price lunches or
| ||||||
4 | breakfasts under the federal Child Nutrition Act of 1966 | ||||||
5 | and under the National
School Lunch Act during the | ||||||
6 | immediately preceding school year.
| ||||||
7 | (b) The distribution of these portions of supplemental | ||||||
8 | and general State
aid among attendance centers according to | ||||||
9 | these requirements shall not be
compensated for or | ||||||
10 | contravened by adjustments of the total of other funds
| ||||||
11 | appropriated to any attendance centers, and the Board of | ||||||
12 | Education shall
utilize funding from one or several sources | ||||||
13 | in order to fully implement this
provision annually prior | ||||||
14 | to the opening of school.
| ||||||
15 | (c) Each attendance center shall be provided by the
| ||||||
16 | school district a distribution of noncategorical funds and | ||||||
17 | other
categorical funds to which an attendance center is | ||||||
18 | entitled under law in
order that the general State aid and | ||||||
19 | supplemental general State aid provided
by application of | ||||||
20 | this subsection supplements rather than supplants the
| ||||||
21 | noncategorical funds and other categorical funds provided | ||||||
22 | by the school
district to the attendance centers.
| ||||||
23 | (d) Any funds made available under this subsection that | ||||||
24 | by reason of the
provisions of this subsection are not
| ||||||
25 | required to be allocated and provided to attendance centers | ||||||
26 | may be used and
appropriated by the board of the district |
| |||||||
| |||||||
1 | for any lawful school purpose.
| ||||||
2 | (e) Funds received by an attendance center
pursuant to | ||||||
3 | this
subsection shall be used
by the attendance center at | ||||||
4 | the discretion
of the principal and local school council | ||||||
5 | for programs to improve educational
opportunities at | ||||||
6 | qualifying schools through the following programs and
| ||||||
7 | services: early childhood education, reduced class size or | ||||||
8 | improved adult to
student classroom ratio, enrichment | ||||||
9 | programs, remedial assistance, attendance
improvement, and | ||||||
10 | other educationally beneficial expenditures which
| ||||||
11 | supplement
the regular and basic programs as determined by | ||||||
12 | the State Board of Education.
Funds provided shall not be | ||||||
13 | expended for any political or lobbying purposes
as defined | ||||||
14 | by board rule.
| ||||||
15 | (f) Each district subject to the provisions of this | ||||||
16 | subdivision (H)(4)
shall submit an
acceptable plan to meet | ||||||
17 | the educational needs of disadvantaged children, in
| ||||||
18 | compliance with the requirements of this paragraph, to the | ||||||
19 | State Board of
Education prior to July 15 of each year. | ||||||
20 | This plan shall be consistent with the
decisions of local | ||||||
21 | school councils concerning the school expenditure plans
| ||||||
22 | developed in accordance with part 4 of Section 34-2.3. The | ||||||
23 | State Board shall
approve or reject the plan within 60 days | ||||||
24 | after its submission. If the plan is
rejected, the district | ||||||
25 | shall give written notice of intent to modify the plan
| ||||||
26 | within 15 days of the notification of rejection and then |
| |||||||
| |||||||
1 | submit a modified plan
within 30 days after the date of the | ||||||
2 | written notice of intent to modify.
Districts may amend | ||||||
3 | approved plans pursuant to rules promulgated by the State
| ||||||
4 | Board of Education.
| ||||||
5 | Upon notification by the State Board of Education that | ||||||
6 | the district has
not submitted a plan prior to July 15 or a | ||||||
7 | modified plan within the time
period specified herein, the
| ||||||
8 | State aid funds affected by that plan or modified plan | ||||||
9 | shall be withheld by the
State Board of Education until a | ||||||
10 | plan or modified plan is submitted.
| ||||||
11 | If the district fails to distribute State aid to | ||||||
12 | attendance centers in
accordance with an approved plan, the | ||||||
13 | plan for the following year shall
allocate funds, in | ||||||
14 | addition to the funds otherwise required by this
| ||||||
15 | subsection, to those attendance centers which were | ||||||
16 | underfunded during the
previous year in amounts equal to | ||||||
17 | such underfunding.
| ||||||
18 | For purposes of determining compliance with this | ||||||
19 | subsection in relation
to the requirements of attendance | ||||||
20 | center funding, each district subject to the
provisions of | ||||||
21 | this
subsection shall submit as a separate document by | ||||||
22 | December 1 of each year a
report of expenditure data for | ||||||
23 | the prior year in addition to any
modification of its | ||||||
24 | current plan. If it is determined that there has been
a | ||||||
25 | failure to comply with the expenditure provisions of this | ||||||
26 | subsection
regarding contravention or supplanting, the |
| |||||||
| |||||||
1 | State Superintendent of
Education shall, within 60 days of | ||||||
2 | receipt of the report, notify the
district and any affected | ||||||
3 | local school council. The district shall within
45 days of | ||||||
4 | receipt of that notification inform the State | ||||||
5 | Superintendent of
Education of the remedial or corrective | ||||||
6 | action to be taken, whether by
amendment of the current | ||||||
7 | plan, if feasible, or by adjustment in the plan
for the | ||||||
8 | following year. Failure to provide the expenditure report | ||||||
9 | or the
notification of remedial or corrective action in a | ||||||
10 | timely manner shall
result in a withholding of the affected | ||||||
11 | funds.
| ||||||
12 | The State Board of Education shall promulgate rules and | ||||||
13 | regulations
to implement the provisions of this | ||||||
14 | subsection. No funds shall be released
under this | ||||||
15 | subdivision (H)(4) to any district that has not submitted a | ||||||
16 | plan
that has been approved by the State Board of | ||||||
17 | Education.
| ||||||
18 | (I) (Blank).
| ||||||
19 | (J) Supplementary Grants in Aid.
| ||||||
20 | (1) Notwithstanding any other provisions of this Section, | ||||||
21 | the amount of the
aggregate general State aid in combination | ||||||
22 | with supplemental general State aid
under this Section for | ||||||
23 | which
each school district is eligible shall be no
less than | ||||||
24 | the amount of the aggregate general State aid entitlement that |
| |||||||
| |||||||
1 | was
received by the district under Section
18-8 (exclusive of | ||||||
2 | amounts received
under subsections 5(p) and 5(p-5) of that | ||||||
3 | Section)
for the 1997-98 school year,
pursuant to the | ||||||
4 | provisions of that Section as it was then in effect.
If a | ||||||
5 | school district qualifies to receive a supplementary payment | ||||||
6 | made under
this subsection (J), the amount
of the aggregate | ||||||
7 | general State aid in combination with supplemental general
| ||||||
8 | State aid under this Section
which that district is eligible to | ||||||
9 | receive for each school year shall be no less than the amount | ||||||
10 | of the aggregate
general State aid entitlement that was | ||||||
11 | received by the district under
Section 18-8 (exclusive of | ||||||
12 | amounts received
under subsections 5(p) and 5(p-5) of that | ||||||
13 | Section)
for the 1997-1998 school year, pursuant to the | ||||||
14 | provisions of that
Section as it was then in effect.
| ||||||
15 | (2) If, as provided in paragraph (1) of this subsection | ||||||
16 | (J), a school
district is to receive aggregate general State | ||||||
17 | aid in
combination with supplemental general State aid under | ||||||
18 | this Section for the 1998-99 school year and any subsequent | ||||||
19 | school
year that in any such school year is less than the | ||||||
20 | amount of the aggregate
general
State
aid entitlement that the | ||||||
21 | district received for the 1997-98 school year, the
school | ||||||
22 | district shall also receive, from a separate appropriation made | ||||||
23 | for
purposes of this subsection (J), a supplementary payment | ||||||
24 | that is equal to the
amount of the difference in the aggregate | ||||||
25 | State aid figures as described in
paragraph (1).
| ||||||
26 | (3) (Blank).
|
| |||||||
| |||||||
1 | (K) Grants to Laboratory and Alternative Schools.
| ||||||
2 | In calculating the amount to be paid to the governing board | ||||||
3 | of a public
university that operates a laboratory school under | ||||||
4 | this Section or to any
alternative school that is operated by a | ||||||
5 | regional superintendent of schools,
the State
Board of | ||||||
6 | Education shall require by rule such reporting requirements as | ||||||
7 | it
deems necessary.
| ||||||
8 | As used in this Section, "laboratory school" means a public | ||||||
9 | school which is
created and operated by a public university and | ||||||
10 | approved by the State Board of
Education. The governing board | ||||||
11 | of a public university which receives funds
from the State | ||||||
12 | Board under this subsection (K) may not increase the number of
| ||||||
13 | students enrolled in its laboratory
school from a single | ||||||
14 | district, if that district is already sending 50 or more
| ||||||
15 | students, except under a mutual agreement between the school | ||||||
16 | board of a
student's district of residence and the university | ||||||
17 | which operates the
laboratory school. A laboratory school may | ||||||
18 | not have more than 1,000 students,
excluding students with | ||||||
19 | disabilities in a special education program.
| ||||||
20 | As used in this Section, "alternative school" means a | ||||||
21 | public school which is
created and operated by a Regional | ||||||
22 | Superintendent of Schools and approved by
the State Board of | ||||||
23 | Education. Such alternative schools may offer courses of
| ||||||
24 | instruction for which credit is given in regular school | ||||||
25 | programs, courses to
prepare students for the high school |
| |||||||
| |||||||
1 | equivalency testing program or vocational
and occupational | ||||||
2 | training. A regional superintendent of schools may contract
| ||||||
3 | with a school district or a public community college district | ||||||
4 | to operate an
alternative school. An alternative school serving | ||||||
5 | more than one educational
service region may be established by | ||||||
6 | the regional superintendents of schools
of the affected | ||||||
7 | educational service regions. An alternative school
serving | ||||||
8 | more than one educational service region may be operated under | ||||||
9 | such
terms as the regional superintendents of schools of those | ||||||
10 | educational service
regions may agree.
| ||||||
11 | Each laboratory and alternative school shall file, on forms | ||||||
12 | provided by the
State Superintendent of Education, an annual | ||||||
13 | State aid claim which states the
Average Daily Attendance of | ||||||
14 | the school's students by month. The best 3 months'
Average | ||||||
15 | Daily Attendance shall be computed for each school.
The general | ||||||
16 | State aid entitlement shall be computed by multiplying the
| ||||||
17 | applicable Average Daily Attendance by the Foundation Level as | ||||||
18 | determined under
this Section.
| ||||||
19 | (L) Payments, Additional Grants in Aid and Other Requirements.
| ||||||
20 | (1) For a school district operating under the financial | ||||||
21 | supervision
of an Authority created under Article 34A, the | ||||||
22 | general State aid otherwise
payable to that district under this | ||||||
23 | Section, but not the supplemental general
State aid, shall be | ||||||
24 | reduced by an amount equal to the budget for
the operations of | ||||||
25 | the Authority as certified by the Authority to the State
Board |
| |||||||
| |||||||
1 | of Education, and an amount equal to such reduction shall be | ||||||
2 | paid
to the Authority created for such district for its | ||||||
3 | operating expenses in
the manner provided in Section 18-11. The | ||||||
4 | remainder
of general State school aid for any such district | ||||||
5 | shall be paid in accordance
with Article 34A when that Article | ||||||
6 | provides for a disposition other than that
provided by this | ||||||
7 | Article.
| ||||||
8 | (2) (Blank).
| ||||||
9 | (3) Summer school. Summer school payments shall be made as | ||||||
10 | provided in
Section 18-4.3.
| ||||||
11 | (M) Education Funding Advisory Board.
| ||||||
12 | The Education Funding Advisory
Board, hereinafter in this | ||||||
13 | subsection (M) referred to as the "Board", is hereby
created. | ||||||
14 | The Board
shall consist of 5 members who are appointed by the | ||||||
15 | Governor, by and with the
advice and consent of the Senate. The | ||||||
16 | members appointed shall include
representatives of education, | ||||||
17 | business, and the general public. One of the
members so | ||||||
18 | appointed shall be
designated by the Governor at the time the | ||||||
19 | appointment is made as the
chairperson of the
Board.
The | ||||||
20 | initial members of the Board may
be appointed any time after | ||||||
21 | the effective date of this amendatory Act of
1997. The regular | ||||||
22 | term of each member of the
Board shall be for 4 years from the | ||||||
23 | third Monday of January of the
year in which the term of the | ||||||
24 | member's appointment is to commence, except that
of the 5 | ||||||
25 | initial members appointed to serve on the
Board, the member who |
| |||||||
| |||||||
1 | is appointed as the chairperson shall serve for
a term that | ||||||
2 | commences on the date of his or her appointment and expires on | ||||||
3 | the
third Monday of January, 2002, and the remaining 4 members, | ||||||
4 | by lots drawn at
the first meeting of the Board that is
held
| ||||||
5 | after all 5 members are appointed, shall determine 2 of their | ||||||
6 | number to serve
for terms that commence on the date of their
| ||||||
7 | respective appointments and expire on the third
Monday of | ||||||
8 | January, 2001,
and 2 of their number to serve for terms that | ||||||
9 | commence
on the date of their respective appointments and | ||||||
10 | expire on the third Monday
of January, 2000. All members | ||||||
11 | appointed to serve on the
Board shall serve until their | ||||||
12 | respective successors are
appointed and confirmed. Vacancies | ||||||
13 | shall be filled in the same manner as
original appointments. If | ||||||
14 | a vacancy in membership occurs at a time when the
Senate is not | ||||||
15 | in session, the Governor shall make a temporary appointment | ||||||
16 | until
the next meeting of the Senate, when he or she shall | ||||||
17 | appoint, by and with the
advice and consent of the Senate, a | ||||||
18 | person to fill that membership for the
unexpired term. If the | ||||||
19 | Senate is not in session when the initial appointments
are | ||||||
20 | made, those appointments shall
be made as in the case of | ||||||
21 | vacancies.
| ||||||
22 | The Education Funding Advisory Board shall be deemed | ||||||
23 | established,
and the initial
members appointed by the Governor | ||||||
24 | to serve as members of the
Board shall take office,
on the date | ||||||
25 | that the
Governor makes his or her appointment of the fifth | ||||||
26 | initial member of the
Board, whether those initial members are |
| |||||||
| |||||||
1 | then serving
pursuant to appointment and confirmation or | ||||||
2 | pursuant to temporary appointments
that are made by the | ||||||
3 | Governor as in the case of vacancies.
| ||||||
4 | The State Board of Education shall provide such staff | ||||||
5 | assistance to the
Education Funding Advisory Board as is | ||||||
6 | reasonably required for the proper
performance by the Board of | ||||||
7 | its responsibilities.
| ||||||
8 | For school years after the 2000-2001 school year, the | ||||||
9 | Education
Funding Advisory Board, in consultation with the | ||||||
10 | State Board of Education,
shall make recommendations as | ||||||
11 | provided in this subsection (M) to the General
Assembly for the | ||||||
12 | foundation level under subsection (B)
subdivision (B)(3) of | ||||||
13 | this Section and
for the
supplemental general State aid grant | ||||||
14 | level under subsection (H) of this Section
for districts with | ||||||
15 | high concentrations of children from poverty. The
recommended | ||||||
16 | foundation level shall be determined based on a methodology | ||||||
17 | which
incorporates the basic education expenditures of | ||||||
18 | low-spending schools
exhibiting high academic performance. The | ||||||
19 | Education Funding Advisory Board
shall make such | ||||||
20 | recommendations to the General Assembly on January 1 of odd
| ||||||
21 | numbered years, beginning January 1, 2001.
| ||||||
22 | (N) (Blank).
| ||||||
23 | (O) References.
| ||||||
24 | (1) References in other laws to the various subdivisions of
|
| |||||||
| |||||||
1 | Section 18-8 as that Section existed before its repeal and | ||||||
2 | replacement by this
Section 18-8.05 shall be deemed to refer to | ||||||
3 | the corresponding provisions of
this Section 18-8.05, to the | ||||||
4 | extent that those references remain applicable.
| ||||||
5 | (2) References in other laws to State Chapter 1 funds shall | ||||||
6 | be deemed to
refer to the supplemental general State aid | ||||||
7 | provided under subsection (H) of
this Section.
| ||||||
8 | (P) Public Act 93-838 and Public Act 93-808 make inconsistent | ||||||
9 | changes to this Section. Under Section 6 of the Statute on | ||||||
10 | Statutes there is an irreconcilable conflict between Public Act | ||||||
11 | 93-808 and Public Act 93-838. Public Act 93-838, being the last | ||||||
12 | acted upon, is controlling. The text of Public Act 93-838 is | ||||||
13 | the law regardless of the text of Public Act 93-808. | ||||||
14 | (Source: P.A. 93-21, eff. 7-1-03; 93-715, eff. 7-12-04; 93-808, | ||||||
15 | eff. 7-26-04; 93-838, eff. 7-30-04; 93-875, eff. 8-6-04; 94-69, | ||||||
16 | eff. 7-1-05; 94-438, eff. 8-4-05; 94-835, eff. 6-6-06; 94-1019, | ||||||
17 | eff. 7-10-06; 94-1105, eff. 6-1-07; revised 2-18-07.)
| ||||||
18 | (105 ILCS 5/18-8.15 new)
| ||||||
19 | Sec. 18-8.15. Supplemental State aid for rapidly expanding | ||||||
20 | school districts. | ||||||
21 | (a) If there has been an increase in a school district's | ||||||
22 | student population over any 2 consecutive school years of (i) | ||||||
23 | over 1.5% in a district with 10,000 or more pupils in average | ||||||
24 | daily attendance, as defined in Section 18-8.05 of this Code, |
| |||||||
| |||||||
1 | or (ii) over 10% in any other district, then, subject to | ||||||
2 | appropriation, the district is eligible for a grant under this | ||||||
3 | Section. | ||||||
4 | (b) The State Board of Education shall determine a per | ||||||
5 | pupil grant amount for each school district based on the needs | ||||||
6 | of each district. The total grant amount for a district for any | ||||||
7 | given school year shall equal the per pupil grant amount | ||||||
8 | multiplied by the difference between the number of pupils in | ||||||
9 | average daily attendance for the first 3 months of the school | ||||||
10 | year and the number of pupils in average daily attendance for | ||||||
11 | the immediately preceding school year. | ||||||
12 | (c) Each fiscal year, the General Assembly shall | ||||||
13 | appropriate at least $40,000,000 of the aggregate Common School | ||||||
14 | Fund appropriation to funding supplemental grants under this | ||||||
15 | Section. Funds for grants under this Section must be | ||||||
16 | appropriated to the State Board of Education in a separate line | ||||||
17 | item for this purpose. As soon as possible after funds have | ||||||
18 | been appropriated to the State Board of Education, the State | ||||||
19 | Board of Education shall distribute the grants to eligible | ||||||
20 | districts. | ||||||
21 | (d) If a school district intentionally reports incorrect | ||||||
22 | average daily attendance numbers to receive a grant under this | ||||||
23 | Section, then the district shall be denied State aid for | ||||||
24 | intentional incorrect reporting of average daily attendance | ||||||
25 | numbers under Section 18-8.05 of this Code. | ||||||
26 | (e) The State Board of Education may adopt any rules |
| |||||||
| |||||||
1 | necessary to implement this Section. | ||||||
2 | (105 ILCS 5/18-25 new) | ||||||
3 | Sec. 18-25. Education appropriation minimum. At a minimum, | ||||||
4 | the General Assembly shall appropriate from the General Revenue | ||||||
5 | Fund to the Common School Fund for fiscal year 2008 and each | ||||||
6 | fiscal year thereafter, an amount equal to the following (the | ||||||
7 | "Education Appropriation Minimum"): | ||||||
8 | (1) For fiscal year 2008, 2009, 2010, and 2011, an | ||||||
9 | appropriation equal to the sum of (A) all amounts | ||||||
10 | appropriated to the Common School Fund for the immediately | ||||||
11 | preceding fiscal year, plus (B) the amount necessary to | ||||||
12 | increase the Foundation Level of support per student as | ||||||
13 | provided under subdivision (B)(4) of Section 18-8.05 of | ||||||
14 | this Code, plus (C) $2.7 billion to fund the School | ||||||
15 | District Property Tax Relief Fund described in Section | ||||||
16 | 6z-69 of the State Finance Act (in each such fiscal year | ||||||
17 | except 2008,
this amount shall be adjusted for inflation | ||||||
18 | based on the Employment Cost Index ("ECI") for elementary
| ||||||
19 | and secondary education as published by the U.S. Bureau of | ||||||
20 | Labor Statistics for the last complete
calendar year | ||||||
21 | preceding such fiscal year), plus (D) the amounts | ||||||
22 | determined under subsection (a) of Section 14-13.01 and
of | ||||||
23 | this Code. | ||||||
24 | (2) For each fiscal year thereafter, a total | ||||||
25 | appropriation equal to (A) the Education Appropriation
|
| |||||||
| |||||||
1 | Minimum for the immediately preceding fiscal year, | ||||||
2 | increased by the percentage increase, if any, in the
ECI | ||||||
3 | for the last, complete immediately preceding calendar | ||||||
4 | year, or (B) such greater amount as the
General Assembly | ||||||
5 | may appropriate. | ||||||
6 | (3) This amendatory Act of the 95th General Assembly | ||||||
7 | constitutes an irrevocable and continuing
appropriation of | ||||||
8 | the Education Appropriation Minimum from the General | ||||||
9 | Revenue Fund to the
Common School Fund in each fiscal year. | ||||||
10 | (105 ILCS 5/29-5) (from Ch. 122, par. 29-5) | ||||||
11 | Sec. 29-5. Reimbursement by State for transportation. Any | ||||||
12 | school
district, maintaining a school, transporting resident | ||||||
13 | pupils to another
school district's vocational program, | ||||||
14 | offered through a joint agreement
approved by the State Board | ||||||
15 | of Education, as provided in Section
10-22.22 or transporting | ||||||
16 | its resident pupils to a school which meets the
standards for | ||||||
17 | recognition as established by the State Board of Education
| ||||||
18 | which provides transportation meeting the standards of safety, | ||||||
19 | comfort,
convenience, efficiency and operation prescribed by | ||||||
20 | the State Board of
Education for resident pupils in | ||||||
21 | pre-kindergarten, kindergarten , or any of grades 1 through
12 | ||||||
22 | who: (a) reside at least 1 1/2 miles as measured by the | ||||||
23 | customary route of
travel, from the school attended; or (b) | ||||||
24 | reside in areas where conditions are
such that walking | ||||||
25 | constitutes a hazard to the safety of the child when
determined |
| |||||||
| |||||||
1 | under Section 29-3; and (c) are transported to the school | ||||||
2 | attended
from pick-up points at the beginning of the school day | ||||||
3 | and back again at the
close of the school day or transported to | ||||||
4 | and from their assigned attendance
centers during the school | ||||||
5 | day, shall be reimbursed by the State as hereinafter
provided | ||||||
6 | in this Section.
| ||||||
7 | The State will pay the cost of transporting eligible pupils | ||||||
8 | less the
assessed valuation in a dual school district | ||||||
9 | maintaining secondary
grades 9 to 12 inclusive times a | ||||||
10 | qualifying rate of .05%; in elementary
school districts | ||||||
11 | maintaining any of grades pre-K
K to 8 times a qualifying rate | ||||||
12 | of
.06%; in unit districts maintaining any of grades pre-K
K to | ||||||
13 | 12 times a qualifying
rate of .07%. To be eligible to receive | ||||||
14 | reimbursement in excess of 4/5
of the cost to transport | ||||||
15 | eligible pupils, a school district shall have a
Transportation | ||||||
16 | Fund tax rate of at least .12%. If a school district
does not | ||||||
17 | have a .12% Transportation Fund tax rate, the amount of its
| ||||||
18 | claim in excess of 4/5 of the cost of transporting pupils shall | ||||||
19 | be
reduced by the sum arrived at by subtracting the | ||||||
20 | Transportation Fund tax
rate from .12% and multiplying that | ||||||
21 | amount by the districts equalized or
assessed valuation, | ||||||
22 | provided, that in no case shall said reduction
result in | ||||||
23 | reimbursement of less than 4/5 of the cost to transport
| ||||||
24 | eligible pupils.
| ||||||
25 | The minimum amount to be received by a district is $16 | ||||||
26 | times the
number of eligible pupils transported.
|
| |||||||
| |||||||
1 | Any such district transporting resident pupils during the | ||||||
2 | school day
to an area vocational school or another school | ||||||
3 | district's vocational
program more than 1 1/2 miles from the | ||||||
4 | school attended, as provided in
Sections 10-22.20a and | ||||||
5 | 10-22.22, shall be reimbursed by the State for 4/5
of the cost | ||||||
6 | of transporting eligible pupils.
| ||||||
7 | School day means that period of time which the pupil is | ||||||
8 | required to be
in attendance for instructional purposes.
| ||||||
9 | If a pupil is at a location within the school district | ||||||
10 | other than his
residence for child care purposes at the time | ||||||
11 | for transportation to school,
that location may be considered | ||||||
12 | for purposes of determining the 1 1/2 miles
from the school | ||||||
13 | attended.
| ||||||
14 | Claims for reimbursement that include children who attend | ||||||
15 | any school
other than a public school shall show the number of | ||||||
16 | such children
transported.
| ||||||
17 | Claims for reimbursement under this Section shall not be | ||||||
18 | paid for the
transportation of pupils for whom transportation | ||||||
19 | costs are claimed for
payment under other Sections of this Act.
| ||||||
20 | The allowable direct cost of transporting pupils for | ||||||
21 | regular, vocational,
and special education pupil | ||||||
22 | transportation shall be limited to the sum of
the cost of | ||||||
23 | physical examinations required for employment as a school bus
| ||||||
24 | driver; the salaries of full or part-time drivers and school | ||||||
25 | bus maintenance
personnel; employee benefits excluding | ||||||
26 | Illinois municipal retirement
payments, social security |
| |||||||
| |||||||
1 | payments, unemployment insurance payments and
workers' | ||||||
2 | compensation insurance premiums; expenditures to independent
| ||||||
3 | carriers who operate school buses; payments to other school | ||||||
4 | districts for
pupil transportation services; pre-approved | ||||||
5 | contractual expenditures for
computerized bus scheduling; the | ||||||
6 | cost of gasoline, oil, tires, and other
supplies necessary for | ||||||
7 | the operation of school buses; the cost of
converting buses' | ||||||
8 | gasoline engines to more fuel efficient engines or to
engines | ||||||
9 | which use alternative energy sources; the cost of travel to
| ||||||
10 | meetings and workshops conducted by the regional | ||||||
11 | superintendent or the
State Superintendent of Education | ||||||
12 | pursuant to the standards established by
the Secretary of State | ||||||
13 | under Section 6-106 of the Illinois Vehicle Code to improve the | ||||||
14 | driving skills of
school bus drivers; the cost of maintenance | ||||||
15 | of school buses including parts
and materials used; | ||||||
16 | expenditures for leasing transportation vehicles,
except | ||||||
17 | interest and service charges; the cost of insurance and | ||||||
18 | licenses for
transportation vehicles; expenditures for the | ||||||
19 | rental of transportation
equipment; plus a depreciation | ||||||
20 | allowance of 20% for 5 years for school
buses and vehicles | ||||||
21 | approved for transporting pupils to and from school and
a | ||||||
22 | depreciation allowance of 10% for 10 years for other | ||||||
23 | transportation
equipment so used.
Each school year, if a school | ||||||
24 | district has made expenditures to the
Regional Transportation | ||||||
25 | Authority or any of its service boards, a mass
transit | ||||||
26 | district, or an urban transportation district under an
|
| |||||||
| |||||||
1 | intergovernmental agreement with the district to provide for | ||||||
2 | the
transportation of pupils and if the public transit carrier | ||||||
3 | received direct
payment for services or passes from a school | ||||||
4 | district within its service
area during the 2000-2001 school | ||||||
5 | year, then the allowable direct cost of
transporting pupils for | ||||||
6 | regular, vocational, and special education pupil
| ||||||
7 | transportation shall also include the expenditures that the | ||||||
8 | district has
made to the public transit carrier.
In addition to | ||||||
9 | the above allowable costs school
districts shall also claim all | ||||||
10 | transportation supervisory salary costs,
including Illinois | ||||||
11 | municipal retirement payments, and all transportation
related | ||||||
12 | building and building maintenance costs without limitation.
| ||||||
13 | Special education allowable costs shall also include | ||||||
14 | expenditures for the
salaries of attendants or aides for that | ||||||
15 | portion of the time they assist
special education pupils while | ||||||
16 | in transit and expenditures for parents and
public carriers for | ||||||
17 | transporting special education pupils when pre-approved
by the | ||||||
18 | State Superintendent of Education.
| ||||||
19 | Indirect costs shall be included in the reimbursement claim | ||||||
20 | for districts
which own and operate their own school buses. | ||||||
21 | Such indirect costs shall
include administrative costs, or any | ||||||
22 | costs attributable to transporting
pupils from their | ||||||
23 | attendance centers to another school building for
| ||||||
24 | instructional purposes. No school district which owns and | ||||||
25 | operates its own
school buses may claim reimbursement for | ||||||
26 | indirect costs which exceed 5% of
the total allowable direct |
| |||||||
| |||||||
1 | costs for pupil transportation.
| ||||||
2 | The State Board of Education shall prescribe uniform | ||||||
3 | regulations for
determining the above standards and shall | ||||||
4 | prescribe forms of cost
accounting and standards of determining | ||||||
5 | reasonable depreciation. Such
depreciation shall include the | ||||||
6 | cost of equipping school buses with the
safety features | ||||||
7 | required by law or by the rules, regulations and standards
| ||||||
8 | promulgated by the State Board of Education, and the Department | ||||||
9 | of
Transportation for the safety and construction of school | ||||||
10 | buses provided,
however, any equipment cost reimbursed by the | ||||||
11 | Department of Transportation
for equipping school buses with | ||||||
12 | such safety equipment shall be deducted
from the allowable cost | ||||||
13 | in the computation of reimbursement under this
Section in the | ||||||
14 | same percentage as the cost of the equipment is depreciated.
| ||||||
15 | On or before August 15, annually, the chief school | ||||||
16 | administrator for
the district shall certify to the State | ||||||
17 | Superintendent of Education the
district's claim for | ||||||
18 | reimbursement for the school year ending on June 30
next | ||||||
19 | preceding. The State Superintendent of Education shall check | ||||||
20 | and
approve the claims and prepare the vouchers showing the | ||||||
21 | amounts due for
district reimbursement claims. Each fiscal | ||||||
22 | year, the State
Superintendent of Education shall prepare and | ||||||
23 | transmit the first 3
vouchers to the Comptroller on the 30th | ||||||
24 | day of September, December and
March, respectively, and the | ||||||
25 | final voucher, no later than June 20.
| ||||||
26 | If the amount appropriated for transportation |
| |||||||
| |||||||
1 | reimbursement is insufficient
to fund total claims for any | ||||||
2 | fiscal year, the State Board of Education shall
reduce each | ||||||
3 | school district's allowable costs and flat grant amount
| ||||||
4 | proportionately to make total adjusted claims equal the total | ||||||
5 | amount
appropriated.
| ||||||
6 | For purposes of calculating claims for reimbursement under | ||||||
7 | this Section
for any school year beginning July 1, 1998, or | ||||||
8 | thereafter, the
equalized
assessed valuation for a school | ||||||
9 | district used to compute reimbursement
shall be computed in the | ||||||
10 | same manner as it is computed under paragraph (2) of
subsection | ||||||
11 | (G) of Section 18-8.05.
| ||||||
12 | All reimbursements received from the State shall be | ||||||
13 | deposited into the
district's transportation fund or into the | ||||||
14 | fund from which the allowable
expenditures were made.
| ||||||
15 | Notwithstanding any other provision of law, any school | ||||||
16 | district receiving
a payment under this Section or under | ||||||
17 | Section 14-7.02, 14-7.02b, or
14-13.01 of this Code may | ||||||
18 | classify all or a portion of the funds that it
receives in a | ||||||
19 | particular fiscal year or from general State aid pursuant to
| ||||||
20 | Section 18-8.05 of this Code
as funds received in connection | ||||||
21 | with any funding program for which it is
entitled to receive | ||||||
22 | funds from the State in that fiscal year (including,
without | ||||||
23 | limitation, any funding program referenced in this Section),
| ||||||
24 | regardless of the source or timing of the receipt. The district | ||||||
25 | may not
classify more funds as funds received in connection | ||||||
26 | with the funding
program than the district is entitled to |
| |||||||
| |||||||
1 | receive in that fiscal year for that
program. Any
| ||||||
2 | classification by a district must be made by a resolution of | ||||||
3 | its board of
education. The resolution must identify the amount | ||||||
4 | of any payments or
general State aid to be classified under | ||||||
5 | this paragraph and must specify
the funding program to which | ||||||
6 | the funds are to be treated as received in
connection | ||||||
7 | therewith. This resolution is controlling as to the
| ||||||
8 | classification of funds referenced therein. A certified copy of | ||||||
9 | the
resolution must be sent to the State Superintendent of | ||||||
10 | Education.
The resolution shall still take effect even though a | ||||||
11 | copy of the resolution has
not been sent to the State
| ||||||
12 | Superintendent of Education in a timely manner.
No
| ||||||
13 | classification under this paragraph by a district shall affect | ||||||
14 | the total amount
or timing of money the district is entitled to | ||||||
15 | receive under this Code.
No classification under this paragraph | ||||||
16 | by a district shall
in any way relieve the district from or | ||||||
17 | affect any
requirements that otherwise would apply with respect | ||||||
18 | to
that funding program, including any
accounting of funds by | ||||||
19 | source, reporting expenditures by
original source and purpose,
| ||||||
20 | reporting requirements,
or requirements of providing services.
| ||||||
21 | Any school district with a population of not more than | ||||||
22 | 500,000
must deposit all funds received under this Article into | ||||||
23 | the transportation
fund and use those funds for the provision | ||||||
24 | of transportation services.
| ||||||
25 | (Source: P.A. 93-166, eff. 7-10-03; 93-663, eff. 2-17-04; | ||||||
26 | 93-1022, eff. 8-24-04; 94-875, eff. 7-1-06.)
|
| |||||||
| |||||||
1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law.".
|