Rep. Linda Chapa LaVia
Filed: 5/10/2007
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1 | AMENDMENT TO HOUSE BILL 2664
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2 | AMENDMENT NO. ______. Amend House Bill 2664 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The State Employee Indemnification Act is | ||||||
5 | amended by changing Section 1 as follows: | ||||||
6 | (5 ILCS 350/1) (from Ch. 127, par. 1301) | ||||||
7 | Sec. 1. Definitions. For the purpose of this Act:
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8 | (a) The term "State" means the State of Illinois, the | ||||||
9 | General
Assembly, the court, or any State office, department, | ||||||
10 | division, bureau,
board, commission, or committee, the | ||||||
11 | governing boards of the public
institutions of higher education | ||||||
12 | created by the State, the Illinois
National Guard and Illinois | ||||||
13 | Naval Militia , the Comprehensive Health Insurance Board, any | ||||||
14 | poison control
center designated under the Poison Control | ||||||
15 | System Act that receives State
funding, or any other agency or | ||||||
16 | instrumentality of the State. It
does not mean any local public |
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| |||||||
1 | entity as that term is defined in Section
1-206 of the Local | ||||||
2 | Governmental and Governmental Employees Tort Immunity
Act or a | ||||||
3 | pension fund.
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4 | (b) The term "employee" means any present or former elected | ||||||
5 | or
appointed officer, trustee or employee of the State, or of a | ||||||
6 | pension
fund,
any present or former commissioner or employee of | ||||||
7 | the Executive Ethics
Commission or of the Legislative Ethics | ||||||
8 | Commission, any present or former
Executive, Legislative, or | ||||||
9 | Auditor General's Inspector General, any present or
former | ||||||
10 | employee of an Office of an Executive, Legislative, or Auditor | ||||||
11 | General's
Inspector General, any present or former member of | ||||||
12 | the Illinois National
Guard
or Illinois Naval Militia while on | ||||||
13 | active duty, individuals or organizations who contract with the
| ||||||
14 | Department of Corrections, the Comprehensive Health Insurance | ||||||
15 | Board, or the
Department of Veterans' Affairs to provide | ||||||
16 | services, individuals or
organizations who contract with the | ||||||
17 | Department of Human Services (as
successor to the Department of | ||||||
18 | Mental Health and Developmental
Disabilities) to provide | ||||||
19 | services including but not limited to treatment and
other | ||||||
20 | services for sexually violent persons, individuals or | ||||||
21 | organizations who
contract with the Department of
Military
| ||||||
22 | Affairs for youth programs, individuals or
organizations who | ||||||
23 | contract to perform carnival and amusement ride safety
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24 | inspections for the Department of Labor, individual | ||||||
25 | representatives of or
designated organizations authorized to | ||||||
26 | represent the Office of State Long-Term
Ombudsman for the |
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| |||||||
1 | Department on Aging, individual representatives of or
| ||||||
2 | organizations designated by the Department on Aging in the | ||||||
3 | performance of their
duties as elder abuse provider agencies or | ||||||
4 | regional administrative agencies
under the Elder Abuse and | ||||||
5 | Neglect Act, individuals or organizations who perform
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6 | volunteer services for the State where such volunteer | ||||||
7 | relationship is reduced
to writing, individuals who serve on | ||||||
8 | any public entity (whether created by law
or administrative | ||||||
9 | action) described in paragraph (a) of this Section,
individuals | ||||||
10 | or not for profit organizations who, either as volunteers, | ||||||
11 | where
such volunteer relationship is reduced to writing, or | ||||||
12 | pursuant to contract,
furnish professional advice or | ||||||
13 | consultation to any agency or instrumentality of
the State, | ||||||
14 | individuals who serve as foster parents for the Department of
| ||||||
15 | Children and Family Services when caring for a Department ward, | ||||||
16 | and individuals
who serve as arbitrators pursuant to Part 10A | ||||||
17 | of
Article II of the Code of Civil Procedure and the rules of | ||||||
18 | the Supreme Court
implementing Part 10A, each as now or | ||||||
19 | hereafter amended, but does not mean an
independent contractor | ||||||
20 | except as provided in this Section. The term includes an
| ||||||
21 | individual appointed as an inspector by the Director of State | ||||||
22 | Police when
performing duties within the scope of the | ||||||
23 | activities of a Metropolitan
Enforcement Group or a law | ||||||
24 | enforcement organization established under the
| ||||||
25 | Intergovernmental Cooperation Act. An individual who renders | ||||||
26 | professional
advice and consultation to the State through an |
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1 | organization which qualifies as
an "employee" under the Act is | ||||||
2 | also an employee. The term includes the estate
or personal | ||||||
3 | representative of an employee.
| ||||||
4 | (c) The term "pension fund" means a retirement system or | ||||||
5 | pension
fund created under the Illinois Pension Code.
| ||||||
6 | (Source: P.A. 93-617, eff. 12-9-03.)
| ||||||
7 | Section 10. The State Employees Group Insurance Act of | ||||||
8 | 1971 is amended by changing Section 3 as follows:
| ||||||
9 | (5 ILCS 375/3) (from Ch. 127, par. 523)
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10 | Sec. 3. Definitions. Unless the context otherwise | ||||||
11 | requires, the
following words and phrases as used in this Act | ||||||
12 | shall have the following
meanings. The Department may define | ||||||
13 | these and other words and phrases
separately for the purpose of | ||||||
14 | implementing specific programs providing benefits
under this | ||||||
15 | Act.
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16 | (a) "Administrative service organization" means any | ||||||
17 | person, firm or
corporation experienced in the handling of | ||||||
18 | claims which is
fully qualified, financially sound and capable | ||||||
19 | of meeting the service
requirements of a contract of | ||||||
20 | administration executed with the Department.
| ||||||
21 | (b) "Annuitant" means (1) an employee who retires, or has | ||||||
22 | retired,
on or after January 1, 1966 on an immediate annuity | ||||||
23 | under the provisions
of Articles 2, 14 (including an employee | ||||||
24 | who has elected to receive an alternative retirement |
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| |||||||
1 | cancellation payment under Section 14-108.5 of the Illinois | ||||||
2 | Pension Code in lieu of an annuity), 15 (including an employee | ||||||
3 | who has retired under the optional
retirement program | ||||||
4 | established under Section 15-158.2),
paragraphs (2), (3), or | ||||||
5 | (5) of Section 16-106, or
Article 18 of the Illinois Pension | ||||||
6 | Code; (2) any person who was receiving
group insurance coverage | ||||||
7 | under this Act as of March 31, 1978 by
reason of his status as | ||||||
8 | an annuitant, even though the annuity in relation
to which such | ||||||
9 | coverage was provided is a proportional annuity based on less
| ||||||
10 | than the minimum period of service required for a retirement | ||||||
11 | annuity in
the system involved; (3) any person not otherwise | ||||||
12 | covered by this Act
who has retired as a participating member | ||||||
13 | under Article 2 of the Illinois
Pension Code but is ineligible | ||||||
14 | for the retirement annuity under Section
2-119 of the Illinois | ||||||
15 | Pension Code; (4) the spouse of any person who
is receiving a | ||||||
16 | retirement annuity under Article 18 of the Illinois Pension
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17 | Code and who is covered under a group health insurance program | ||||||
18 | sponsored
by a governmental employer other than the State of | ||||||
19 | Illinois and who has
irrevocably elected to waive his or her | ||||||
20 | coverage under this Act and to have
his or her spouse | ||||||
21 | considered as the "annuitant" under this Act and not as
a | ||||||
22 | "dependent"; or (5) an employee who retires, or has retired, | ||||||
23 | from a
qualified position, as determined according to rules | ||||||
24 | promulgated by the
Director, under a qualified local | ||||||
25 | government, a qualified rehabilitation
facility, a qualified | ||||||
26 | domestic violence shelter or service, or a qualified child |
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1 | advocacy center. (For definition
of "retired employee", see (p) | ||||||
2 | post).
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3 | (b-5) "New SERS annuitant" means a person who, on or after | ||||||
4 | January 1,
1998, becomes an annuitant, as defined in subsection | ||||||
5 | (b), by virtue of
beginning to receive a retirement annuity | ||||||
6 | under Article 14 of the Illinois
Pension Code (including an | ||||||
7 | employee who has elected to receive an alternative retirement | ||||||
8 | cancellation payment under Section 14-108.5 of that Code in | ||||||
9 | lieu of an annuity), and is eligible to participate in the | ||||||
10 | basic program of group
health benefits provided for annuitants | ||||||
11 | under this Act.
| ||||||
12 | (b-6) "New SURS annuitant" means a person who (1) on or | ||||||
13 | after January 1,
1998, becomes an annuitant, as defined in | ||||||
14 | subsection (b), by virtue of
beginning to receive a retirement | ||||||
15 | annuity under Article 15 of the Illinois
Pension Code, (2) has | ||||||
16 | not made the election authorized under Section 15-135.1
of the | ||||||
17 | Illinois Pension Code, and (3) is eligible to participate in | ||||||
18 | the basic
program of group
health benefits provided for | ||||||
19 | annuitants under this Act.
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20 | (b-7) "New TRS State annuitant" means a person who, on or | ||||||
21 | after July
1, 1998, becomes an annuitant, as defined in | ||||||
22 | subsection (b), by virtue of
beginning to receive a retirement | ||||||
23 | annuity under Article 16 of the Illinois
Pension Code based on | ||||||
24 | service as a teacher as defined in
paragraph (2), (3), or (5) | ||||||
25 | of Section 16-106 of that Code, and is eligible
to participate | ||||||
26 | in the basic program of group health benefits provided for
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1 | annuitants under this Act.
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2 | (c) "Carrier" means (1) an insurance company, a corporation | ||||||
3 | organized
under the Limited Health Service Organization Act or | ||||||
4 | the Voluntary Health
Services Plan Act, a partnership, or other | ||||||
5 | nongovernmental organization,
which is authorized to do group | ||||||
6 | life or group health insurance business in
Illinois, or (2) the | ||||||
7 | State of Illinois as a self-insurer.
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8 | (d) "Compensation" means salary or wages payable on a | ||||||
9 | regular
payroll by the State Treasurer on a warrant of the | ||||||
10 | State Comptroller out
of any State, trust or federal fund, or | ||||||
11 | by the Governor of the State
through a disbursing officer of | ||||||
12 | the State out of a trust or out of
federal funds, or by any | ||||||
13 | Department out of State, trust, federal or
other funds held by | ||||||
14 | the State Treasurer or the Department, to any person
for | ||||||
15 | personal services currently performed, and ordinary or | ||||||
16 | accidental
disability benefits under Articles 2, 14, 15 | ||||||
17 | (including ordinary or accidental
disability benefits under | ||||||
18 | the optional retirement program established under
Section | ||||||
19 | 15-158.2), paragraphs (2), (3), or (5) of
Section 16-106, or | ||||||
20 | Article 18 of the Illinois Pension Code, for disability
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21 | incurred after January 1, 1966, or benefits payable under the | ||||||
22 | Workers'
Compensation or Occupational Diseases Act or benefits | ||||||
23 | payable under a sick
pay plan established in accordance with | ||||||
24 | Section 36 of the State Finance Act.
"Compensation" also means | ||||||
25 | salary or wages paid to an employee of any
qualified local | ||||||
26 | government, qualified rehabilitation facility,
qualified |
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| |||||||
1 | domestic violence shelter or service, or qualified child | ||||||
2 | advocacy center.
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3 | (e) "Commission" means the State Employees Group Insurance | ||||||
4 | Advisory
Commission authorized by this Act. Commencing July 1, | ||||||
5 | 1984, "Commission"
as used in this Act means the Commission on | ||||||
6 | Government Forecasting and Accountability as
established by | ||||||
7 | the Legislative Commission Reorganization Act of 1984.
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8 | (f) "Contributory", when referred to as contributory | ||||||
9 | coverage, shall
mean optional coverages or benefits elected by | ||||||
10 | the member toward the cost of
which such member makes | ||||||
11 | contribution, or which are funded in whole or in part
through | ||||||
12 | the acceptance of a reduction in earnings or the foregoing of | ||||||
13 | an
increase in earnings by an employee, as distinguished from | ||||||
14 | noncontributory
coverage or benefits which are paid entirely by | ||||||
15 | the State of Illinois
without reduction of the member's salary.
| ||||||
16 | (g) "Department" means any department, institution, board,
| ||||||
17 | commission, officer, court or any agency of the State | ||||||
18 | government
receiving appropriations and having power to | ||||||
19 | certify payrolls to the
Comptroller authorizing payments of | ||||||
20 | salary and wages against such
appropriations as are made by the | ||||||
21 | General Assembly from any State fund, or
against trust funds | ||||||
22 | held by the State Treasurer and includes boards of
trustees of | ||||||
23 | the retirement systems created by Articles 2, 14, 15, 16 and
18 | ||||||
24 | of the Illinois Pension Code. "Department" also includes the | ||||||
25 | Illinois
Comprehensive Health Insurance Board, the Board of | ||||||
26 | Examiners established under
the Illinois Public Accounting |
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| |||||||
1 | Act, and the Illinois Finance Authority.
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2 | (h) "Dependent", when the term is used in the context of | ||||||
3 | the health
and life plan, means a member's spouse and any | ||||||
4 | unmarried child (1) from
birth to age 19 including an adopted | ||||||
5 | child, a child who lives with the
member from the time of the | ||||||
6 | filing of a petition for adoption until entry
of an order of | ||||||
7 | adoption, a stepchild or recognized child who lives with the
| ||||||
8 | member in a parent-child relationship, or a child who lives | ||||||
9 | with the member
if such member is a court appointed guardian of | ||||||
10 | the child, or (2)
age 19 to 23 enrolled as a full-time student | ||||||
11 | in any accredited school,
financially dependent upon the | ||||||
12 | member, and eligible to be claimed as a
dependent for income | ||||||
13 | tax purposes, or (3) age 19 or over who is mentally
or | ||||||
14 | physically handicapped. For the purposes of item (2), an | ||||||
15 | unmarried child age 19 to 23 who is a member of the United | ||||||
16 | States Armed Services, including the Illinois National Guard or | ||||||
17 | the Illinois Naval Militia , and is mobilized to active duty | ||||||
18 | shall qualify as a dependent beyond the age of 23 and until the | ||||||
19 | age of 25 and while a full-time student for the amount of time | ||||||
20 | spent on active duty between the ages of 19 and 23. The | ||||||
21 | individual attempting to qualify for this additional time must | ||||||
22 | submit written documentation of active duty service to the | ||||||
23 | Director. The changes made by this amendatory Act of the 94th | ||||||
24 | General Assembly apply only to individuals mobilized to active | ||||||
25 | duty in the United States Armed Services, including the | ||||||
26 | Illinois National Guard or Illinois Naval Militia , on or after |
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| |||||||
1 | January 1, 2002. For
the health plan only, the term "dependent" | ||||||
2 | also includes any person
enrolled prior to the effective date | ||||||
3 | of this Section who is dependent upon
the member to the extent | ||||||
4 | that the member may claim such person as a
dependent for income | ||||||
5 | tax deduction purposes; no other such
person may be enrolled.
| ||||||
6 | For the health plan only, the term "dependent" also includes | ||||||
7 | any person who
has received after June 30, 2000 an organ | ||||||
8 | transplant and who is financially
dependent upon the member and | ||||||
9 | eligible to be claimed as a dependent for income
tax purposes.
| ||||||
10 | (i) "Director" means the Director of the Illinois | ||||||
11 | Department of Central
Management Services.
| ||||||
12 | (j) "Eligibility period" means the period of time a member | ||||||
13 | has to
elect enrollment in programs or to select benefits | ||||||
14 | without regard to
age, sex or health.
| ||||||
15 | (k) "Employee" means and includes each officer or employee | ||||||
16 | in the
service of a department who (1) receives his | ||||||
17 | compensation for
service rendered to the department on a | ||||||
18 | warrant issued pursuant to a payroll
certified by a department | ||||||
19 | or on a warrant or check issued and drawn by a
department upon | ||||||
20 | a trust, federal or other fund or on a warrant issued
pursuant | ||||||
21 | to a payroll certified by an elected or duly appointed officer
| ||||||
22 | of the State or who receives payment of the performance of | ||||||
23 | personal
services on a warrant issued pursuant to a payroll | ||||||
24 | certified by a
Department and drawn by the Comptroller upon the | ||||||
25 | State Treasurer against
appropriations made by the General | ||||||
26 | Assembly from any fund or against
trust funds held by the State |
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| |||||||
1 | Treasurer, and (2) is employed full-time or
part-time in a | ||||||
2 | position normally requiring actual performance of duty
during | ||||||
3 | not less than 1/2 of a normal work period, as established by | ||||||
4 | the
Director in cooperation with each department, except that | ||||||
5 | persons elected
by popular vote will be considered employees | ||||||
6 | during the entire
term for which they are elected regardless of | ||||||
7 | hours devoted to the
service of the State, and (3) except that | ||||||
8 | "employee" does not include any
person who is not eligible by | ||||||
9 | reason of such person's employment to
participate in one of the | ||||||
10 | State retirement systems under Articles 2, 14, 15
(either the | ||||||
11 | regular Article 15 system or the optional retirement program
| ||||||
12 | established under Section 15-158.2) or 18, or under paragraph | ||||||
13 | (2), (3), or
(5) of Section 16-106, of the Illinois
Pension | ||||||
14 | Code, but such term does include persons who are employed | ||||||
15 | during
the 6 month qualifying period under Article 14 of the | ||||||
16 | Illinois Pension
Code. Such term also includes any person who | ||||||
17 | (1) after January 1, 1966,
is receiving ordinary or accidental | ||||||
18 | disability benefits under Articles
2, 14, 15 (including | ||||||
19 | ordinary or accidental disability benefits under the
optional | ||||||
20 | retirement program established under Section 15-158.2), | ||||||
21 | paragraphs
(2), (3), or (5) of Section 16-106, or Article 18 of | ||||||
22 | the
Illinois Pension Code, for disability incurred after | ||||||
23 | January 1, 1966, (2)
receives total permanent or total | ||||||
24 | temporary disability under the Workers'
Compensation Act or | ||||||
25 | Occupational Disease Act as a result of injuries
sustained or | ||||||
26 | illness contracted in the course of employment with the
State |
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1 | of Illinois, or (3) is not otherwise covered under this Act and | ||||||
2 | has
retired as a participating member under Article 2 of the | ||||||
3 | Illinois Pension
Code but is ineligible for the retirement | ||||||
4 | annuity under Section 2-119 of
the Illinois Pension Code. | ||||||
5 | However, a person who satisfies the criteria
of the foregoing | ||||||
6 | definition of "employee" except that such person is made
| ||||||
7 | ineligible to participate in the State Universities Retirement | ||||||
8 | System by
clause (4) of subsection (a) of Section 15-107 of the | ||||||
9 | Illinois Pension
Code is also an "employee" for the purposes of | ||||||
10 | this Act. "Employee" also
includes any person receiving or | ||||||
11 | eligible for benefits under a sick pay
plan established in | ||||||
12 | accordance with Section 36 of the State Finance Act.
"Employee" | ||||||
13 | also includes (i) each officer or employee in the service of a
| ||||||
14 | qualified local government, including persons appointed as | ||||||
15 | trustees of
sanitary districts regardless of hours devoted to | ||||||
16 | the service of the
sanitary district, (ii) each employee in the | ||||||
17 | service of a qualified
rehabilitation facility, (iii) each | ||||||
18 | full-time employee in the service of a
qualified domestic | ||||||
19 | violence shelter or service, and (iv) each full-time employee | ||||||
20 | in the service of a qualified child advocacy center, as | ||||||
21 | determined according to
rules promulgated by the Director.
| ||||||
22 | (l) "Member" means an employee, annuitant, retired | ||||||
23 | employee or survivor.
| ||||||
24 | (m) "Optional coverages or benefits" means those coverages | ||||||
25 | or
benefits available to the member on his or her voluntary | ||||||
26 | election, and at
his or her own expense.
|
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1 | (n) "Program" means the group life insurance, health | ||||||
2 | benefits and other
employee benefits designed and contracted | ||||||
3 | for by the Director under this Act.
| ||||||
4 | (o) "Health plan" means a health benefits
program offered
| ||||||
5 | by the State of Illinois for persons eligible for the plan.
| ||||||
6 | (p) "Retired employee" means any person who would be an | ||||||
7 | annuitant as
that term is defined herein but for the fact that | ||||||
8 | such person retired prior to
January 1, 1966. Such term also | ||||||
9 | includes any person formerly employed by
the University of | ||||||
10 | Illinois in the Cooperative Extension Service who would
be an | ||||||
11 | annuitant but for the fact that such person was made ineligible | ||||||
12 | to
participate in the State Universities Retirement System by | ||||||
13 | clause (4) of
subsection (a) of Section 15-107 of the Illinois
| ||||||
14 | Pension Code.
| ||||||
15 | (q) "Survivor" means a person receiving an annuity as a | ||||||
16 | survivor of an
employee or of an annuitant. "Survivor" also | ||||||
17 | includes: (1) the surviving
dependent of a person who satisfies | ||||||
18 | the definition of "employee" except that
such person is made | ||||||
19 | ineligible to participate in the State Universities
Retirement | ||||||
20 | System by clause (4) of subsection (a)
of Section 15-107 of the | ||||||
21 | Illinois Pension Code; (2) the surviving
dependent of any | ||||||
22 | person formerly employed by the University of Illinois in
the | ||||||
23 | Cooperative Extension Service who would be an annuitant except | ||||||
24 | for the
fact that such person was made ineligible to | ||||||
25 | participate in the State
Universities Retirement System by | ||||||
26 | clause (4) of subsection (a) of Section
15-107 of the Illinois |
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| |||||||
1 | Pension Code; and (3) the surviving dependent of a person who | ||||||
2 | was an annuitant under this Act by virtue of receiving an | ||||||
3 | alternative retirement cancellation payment under Section | ||||||
4 | 14-108.5 of the Illinois Pension Code.
| ||||||
5 | (q-2) "SERS" means the State Employees' Retirement System | ||||||
6 | of Illinois, created under Article 14 of the Illinois Pension | ||||||
7 | Code.
| ||||||
8 | (q-3) "SURS" means the State Universities Retirement | ||||||
9 | System, created under Article 15 of the Illinois Pension Code.
| ||||||
10 | (q-4) "TRS" means the Teachers' Retirement System of the | ||||||
11 | State of Illinois, created under Article 16 of the Illinois | ||||||
12 | Pension Code.
| ||||||
13 | (q-5) "New SERS survivor" means a survivor, as defined in | ||||||
14 | subsection (q),
whose annuity is paid under Article 14 of the | ||||||
15 | Illinois Pension Code and is
based on the death of (i) an | ||||||
16 | employee whose death occurs on or after January 1,
1998, or | ||||||
17 | (ii) a new SERS annuitant as defined in subsection (b-5). "New | ||||||
18 | SERS survivor" includes the surviving dependent of a person who | ||||||
19 | was an annuitant under this Act by virtue of receiving an | ||||||
20 | alternative retirement cancellation payment under Section | ||||||
21 | 14-108.5 of the Illinois Pension Code.
| ||||||
22 | (q-6) "New SURS survivor" means a survivor, as defined in | ||||||
23 | subsection (q),
whose annuity is paid under Article 15 of the | ||||||
24 | Illinois Pension Code and is
based on the death of (i) an | ||||||
25 | employee whose death occurs on or after January 1,
1998, or | ||||||
26 | (ii) a new SURS annuitant as defined in subsection (b-6).
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| |||||||
1 | (q-7) "New TRS State survivor" means a survivor, as defined | ||||||
2 | in subsection
(q), whose annuity is paid under Article 16 of | ||||||
3 | the Illinois Pension Code and is
based on the death of (i) an | ||||||
4 | employee who is a teacher as defined in paragraph
(2), (3), or | ||||||
5 | (5) of Section 16-106 of that Code and whose death occurs on or
| ||||||
6 | after July 1, 1998, or (ii) a new TRS State annuitant as | ||||||
7 | defined in subsection
(b-7).
| ||||||
8 | (r) "Medical services" means the services provided within | ||||||
9 | the scope
of their licenses by practitioners in all categories | ||||||
10 | licensed under the
Medical Practice Act of 1987.
| ||||||
11 | (s) "Unit of local government" means any county, | ||||||
12 | municipality,
township, school district (including a | ||||||
13 | combination of school districts under
the Intergovernmental | ||||||
14 | Cooperation Act), special district or other unit,
designated as | ||||||
15 | a
unit of local government by law, which exercises limited | ||||||
16 | governmental
powers or powers in respect to limited | ||||||
17 | governmental subjects, any
not-for-profit association with a | ||||||
18 | membership that primarily includes
townships and township | ||||||
19 | officials, that has duties that include provision of
research | ||||||
20 | service, dissemination of information, and other acts for the
| ||||||
21 | purpose of improving township government, and that is funded | ||||||
22 | wholly or
partly in accordance with Section 85-15 of the | ||||||
23 | Township Code; any
not-for-profit corporation or association, | ||||||
24 | with a membership consisting
primarily of municipalities, that | ||||||
25 | operates its own utility system, and
provides research, | ||||||
26 | training, dissemination of information, or other acts to
|
| |||||||
| |||||||
1 | promote cooperation between and among municipalities that | ||||||
2 | provide utility
services and for the advancement of the goals | ||||||
3 | and purposes of its
membership;
the Southern Illinois | ||||||
4 | Collegiate Common Market, which is a consortium of higher
| ||||||
5 | education institutions in Southern Illinois; the Illinois | ||||||
6 | Association of
Park Districts; and any hospital provider that | ||||||
7 | is owned by a county that has 100 or fewer hospital beds and | ||||||
8 | has not already joined the program. "Qualified
local | ||||||
9 | government" means a unit of local government approved by the | ||||||
10 | Director and
participating in a program created under | ||||||
11 | subsection (i) of Section 10 of this
Act.
| ||||||
12 | (t) "Qualified rehabilitation facility" means any | ||||||
13 | not-for-profit
organization that is accredited by the | ||||||
14 | Commission on Accreditation of
Rehabilitation Facilities or | ||||||
15 | certified by the Department
of Human Services (as successor to | ||||||
16 | the Department of Mental Health
and Developmental | ||||||
17 | Disabilities) to provide services to persons with
disabilities
| ||||||
18 | and which receives funds from the State of Illinois for | ||||||
19 | providing those
services, approved by the Director and | ||||||
20 | participating in a program created
under subsection (j) of | ||||||
21 | Section 10 of this Act.
| ||||||
22 | (u) "Qualified domestic violence shelter or service" means | ||||||
23 | any Illinois
domestic violence shelter or service and its | ||||||
24 | administrative offices funded
by the Department of Human | ||||||
25 | Services (as successor to the Illinois Department of
Public | ||||||
26 | Aid),
approved by the Director and
participating in a program |
| |||||||
| |||||||
1 | created under subsection (k) of Section 10.
| ||||||
2 | (v) "TRS benefit recipient" means a person who:
| ||||||
3 | (1) is not a "member" as defined in this Section; and
| ||||||
4 | (2) is receiving a monthly benefit or retirement | ||||||
5 | annuity
under Article 16 of the Illinois Pension Code; and
| ||||||
6 | (3) either (i) has at least 8 years of creditable | ||||||
7 | service under Article
16 of the Illinois Pension Code, or | ||||||
8 | (ii) was enrolled in the health insurance
program offered | ||||||
9 | under that Article on January 1, 1996, or (iii) is the | ||||||
10 | survivor
of a benefit recipient who had at least 8
years of | ||||||
11 | creditable service under Article 16 of the Illinois Pension | ||||||
12 | Code or
was enrolled in the health insurance program | ||||||
13 | offered under that Article on
the effective date of this | ||||||
14 | amendatory Act of 1995, or (iv) is a recipient or
survivor | ||||||
15 | of a recipient of a disability benefit under Article 16 of | ||||||
16 | the
Illinois Pension Code.
| ||||||
17 | (w) "TRS dependent beneficiary" means a person who:
| ||||||
18 | (1) is not a "member" or "dependent" as defined in this | ||||||
19 | Section; and
| ||||||
20 | (2) is a TRS benefit recipient's: (A) spouse, (B) | ||||||
21 | dependent parent who
is receiving at least half of his or | ||||||
22 | her support from the TRS benefit
recipient, or (C) | ||||||
23 | unmarried natural or adopted child who is (i) under age
19, | ||||||
24 | or (ii) enrolled as a full-time student in
an accredited | ||||||
25 | school, financially dependent upon the TRS benefit | ||||||
26 | recipient,
eligible to be claimed as a dependent for income |
| |||||||
| |||||||
1 | tax
purposes, and
either is under age 24 or was, on January | ||||||
2 | 1, 1996, participating as a dependent
beneficiary in the | ||||||
3 | health insurance program offered under Article 16 of the
| ||||||
4 | Illinois Pension Code, or (iii) age 19 or over who is | ||||||
5 | mentally or physically
handicapped.
| ||||||
6 | (x) "Military leave with pay and benefits" refers to | ||||||
7 | individuals in basic
training for reserves, special/advanced | ||||||
8 | training, annual training, emergency
call up, or activation by | ||||||
9 | the President of the United States with approved pay
and | ||||||
10 | benefits.
| ||||||
11 | (y) "Military leave without pay and benefits" refers to
| ||||||
12 | individuals who enlist for active duty in a regular component | ||||||
13 | of the U.S. Armed
Forces or other duty not specified or | ||||||
14 | authorized under military leave with pay
and benefits.
| ||||||
15 | (z) "Community college benefit recipient" means a person | ||||||
16 | who:
| ||||||
17 | (1) is not a "member" as defined in this Section; and
| ||||||
18 | (2) is receiving a monthly survivor's annuity or | ||||||
19 | retirement annuity
under Article 15 of the Illinois Pension | ||||||
20 | Code; and
| ||||||
21 | (3) either (i) was a full-time employee of a community | ||||||
22 | college district or
an association of community college | ||||||
23 | boards created under the Public Community
College Act | ||||||
24 | (other than an employee whose last employer under Article | ||||||
25 | 15 of the
Illinois Pension Code was a community college | ||||||
26 | district subject to Article VII
of the Public Community |
| |||||||
| |||||||
1 | College Act) and was eligible to participate in a group
| ||||||
2 | health benefit plan as an employee during the time of | ||||||
3 | employment with a
community college district (other than a | ||||||
4 | community college district subject to
Article VII of the | ||||||
5 | Public Community College Act) or an association of | ||||||
6 | community
college boards, or (ii) is the survivor of a | ||||||
7 | person described in item (i).
| ||||||
8 | (aa) "Community college dependent beneficiary" means a | ||||||
9 | person who:
| ||||||
10 | (1) is not a "member" or "dependent" as defined in this | ||||||
11 | Section; and
| ||||||
12 | (2) is a community college benefit recipient's: (A) | ||||||
13 | spouse, (B) dependent
parent who is receiving at least half | ||||||
14 | of his or her support from the community
college benefit | ||||||
15 | recipient, or (C) unmarried natural or adopted child who is | ||||||
16 | (i)
under age 19, or (ii) enrolled as a full-time student | ||||||
17 | in an accredited school,
financially dependent upon the | ||||||
18 | community college benefit recipient, eligible
to be | ||||||
19 | claimed as a dependent for income tax purposes and under | ||||||
20 | age 23, or (iii)
age 19 or over and mentally or physically | ||||||
21 | handicapped.
| ||||||
22 | (bb) "Qualified child advocacy center" means any Illinois | ||||||
23 | child advocacy center and its administrative offices funded by | ||||||
24 | the Department of Children and Family Services, as defined by | ||||||
25 | the Children's Advocacy Center Act (55 ILCS 80/), approved by | ||||||
26 | the Director and participating in a program created under |
| |||||||
| |||||||
1 | subsection (n) of Section 10.
| ||||||
2 | (Source: P.A. 93-205, eff. 1-1-04; 93-839, eff. 7-30-04; | ||||||
3 | 93-1067, eff. 1-15-05; 94-32, eff. 6-15-05; 94-82, eff. 1-1-06; | ||||||
4 | 94-860, eff. 6-16-06; revised 8-3-06.)
| ||||||
5 | Section 15. The Disaster Relief Act is amended by changing | ||||||
6 | Section 3 as follows:
| ||||||
7 | (15 ILCS 30/3) (from Ch. 127, par. 293.3)
| ||||||
8 | Sec. 3. Whenever funds regularly appropriated to the State | ||||||
9 | and local
governmental bodies for disaster response and | ||||||
10 | recovery are insufficient to
provide services, and when the | ||||||
11 | Governor has declared a disaster by
proclamation in accordance | ||||||
12 | with Section 7 of the Illinois Emergency Management
Agency Act | ||||||
13 | or any successor Act, the Governor
may draw
upon the Disaster | ||||||
14 | Relief Fund in order to provide services or to
reimburse local | ||||||
15 | governmental bodies furnishing services. The fund
may be used | ||||||
16 | for the payment of emergency employees, for the payment of
the | ||||||
17 | Illinois National Guard or Naval Militia when called to active | ||||||
18 | duty,
for disaster-related expenses of State Agencies and
| ||||||
19 | Departments, and for the emergency purchase or renting of
| ||||||
20 | equipment and commodities. The fund shall be used for | ||||||
21 | furnishing
emergency services and relief to the disaster area | ||||||
22 | as a whole and shall
not be used to provide private relief to | ||||||
23 | persons sustaining property
damages or personal injury as a | ||||||
24 | result of a disaster.
|
| |||||||
| |||||||
1 | (Source: P.A. 87-168.)
| ||||||
2 | Section 20. The Department of Central Management Services | ||||||
3 | Law of the Civil Administrative Code of Illinois is amended by | ||||||
4 | changing Section 405-105 as follows:
| ||||||
5 | (20 ILCS 405/405-105) (was 20 ILCS 405/64.1)
| ||||||
6 | Sec. 405-105. Fidelity, surety, property, and casualty | ||||||
7 | insurance. The Department
shall establish and implement a | ||||||
8 | program to coordinate
the handling of all fidelity, surety, | ||||||
9 | property, and casualty insurance
exposures of the State and the | ||||||
10 | departments, divisions, agencies,
branches,
and universities | ||||||
11 | of the State. In performing this responsibility, the
Department | ||||||
12 | shall have the power and duty to do the following:
| ||||||
13 | (1) Develop and maintain loss and exposure data on all | ||||||
14 | State
property.
| ||||||
15 | (2) Study the feasibility of establishing a self-insurance | ||||||
16 | plan
for
State property and prepare estimates of the costs of | ||||||
17 | reinsurance for
risks beyond the realistic limits of the | ||||||
18 | self-insurance.
| ||||||
19 | (3) Prepare a plan for centralizing the purchase of | ||||||
20 | property and
casualty insurance on State property under a | ||||||
21 | master policy or policies
and purchase the insurance contracted | ||||||
22 | for as provided in the
Illinois Purchasing Act.
| ||||||
23 | (4) Evaluate existing provisions for fidelity bonds | ||||||
24 | required of
State employees and recommend changes that are |
| |||||||
| |||||||
1 | appropriate
commensurate with risk experience and the | ||||||
2 | determinations respecting
self-insurance or reinsurance so as | ||||||
3 | to permit reduction of costs without
loss of coverage.
| ||||||
4 | (5) Investigate procedures for inclusion of school | ||||||
5 | districts,
public community
college districts, and other units | ||||||
6 | of local government in programs for
the centralized purchase of | ||||||
7 | insurance.
| ||||||
8 | (6) Implement recommendations of the State Property
| ||||||
9 | Insurance
Study Commission that the Department finds necessary | ||||||
10 | or desirable in
the
performance of its powers and duties under | ||||||
11 | this Section to achieve
efficient and comprehensive risk | ||||||
12 | management.
| ||||||
13 | (7) Prepare and, in the discretion of the Director, | ||||||
14 | implement a plan providing for the purchase of public
liability | ||||||
15 | insurance or for self-insurance for public liability or for a
| ||||||
16 | combination of purchased insurance and self-insurance for | ||||||
17 | public
liability (i) covering the State and drivers of motor | ||||||
18 | vehicles
owned,
leased, or controlled by the State of Illinois | ||||||
19 | pursuant to the provisions
and limitations contained in the | ||||||
20 | Illinois Vehicle Code, (ii)
covering
other public liability | ||||||
21 | exposures of the State and its employees within
the scope of | ||||||
22 | their employment, and (iii) covering drivers of motor
vehicles | ||||||
23 | not owned, leased, or controlled by the State but used by a
| ||||||
24 | State employee on State business, in excess of liability | ||||||
25 | covered by an
insurance policy obtained by the owner of the | ||||||
26 | motor vehicle or in
excess of the dollar amounts that the |
| |||||||
| |||||||
1 | Department shall
determine to be
reasonable. Any contract of | ||||||
2 | insurance let under this Law shall be
by
bid in accordance with | ||||||
3 | the procedure set forth in the Illinois
Purchasing Act. Any | ||||||
4 | provisions for self-insurance shall conform to
subdivision | ||||||
5 | (11).
| ||||||
6 | The term "employee" as used in this subdivision (7) and in | ||||||
7 | subdivision
(11)
means a person while in the employ of the | ||||||
8 | State who is a member of the
staff or personnel of a State | ||||||
9 | agency, bureau, board, commission,
committee, department, | ||||||
10 | university, or college or who is a State officer,
elected | ||||||
11 | official, commissioner, member of or ex officio member of a
| ||||||
12 | State agency, bureau, board, commission, committee, | ||||||
13 | department,
university, or college, or a member of the National | ||||||
14 | Guard or Naval Militia while on active
duty pursuant to orders | ||||||
15 | of the Governor of the State of Illinois, or any
other person | ||||||
16 | while using a licensed motor vehicle owned, leased, or
| ||||||
17 | controlled by the State of Illinois with the authorization of | ||||||
18 | the State
of Illinois, provided the actual use of the motor | ||||||
19 | vehicle is
within the scope of that
authorization and within | ||||||
20 | the course of State service.
| ||||||
21 | Subsequent to payment of a claim on behalf of an employee | ||||||
22 | pursuant to this
Section and after reasonable advance written | ||||||
23 | notice to the employee, the
Director may exclude the employee | ||||||
24 | from future coverage or limit the
coverage under the plan if | ||||||
25 | (i) the Director determines that the
claim
resulted from an | ||||||
26 | incident in which the employee was grossly negligent or
had |
| |||||||
| |||||||
1 | engaged in willful and wanton misconduct or (ii) the
Director
| ||||||
2 | determines that the employee is no longer an acceptable risk | ||||||
3 | based on a
review of prior accidents in which the employee was | ||||||
4 | at fault and for which
payments were made pursuant to this | ||||||
5 | Section.
| ||||||
6 | The Director is authorized to
promulgate administrative | ||||||
7 | rules that may be necessary to
establish and
administer the | ||||||
8 | plan.
| ||||||
9 | Appropriations from the Road Fund shall be used to pay auto | ||||||
10 | liability claims
and related expenses involving employees of | ||||||
11 | the Department of Transportation,
the Illinois State Police, | ||||||
12 | and the Secretary of State.
| ||||||
13 | (8) Charge, collect, and receive from all other agencies of
| ||||||
14 | the State
government fees or monies equivalent to the cost of | ||||||
15 | purchasing the insurance.
| ||||||
16 | (9) Establish, through the Director, charges for risk
| ||||||
17 | management
services
rendered to State agencies by the | ||||||
18 | Department.
The State agencies so charged shall reimburse the | ||||||
19 | Department by vouchers drawn
against their respective
| ||||||
20 | appropriations. The reimbursement shall be determined by the | ||||||
21 | Director as
amounts sufficient to reimburse the Department
for | ||||||
22 | expenditures incurred in rendering the service.
| ||||||
23 | The Department shall charge the
employing State agency or | ||||||
24 | university for workers' compensation payments for
temporary | ||||||
25 | total disability paid to any employee after the employee has
| ||||||
26 | received temporary total disability payments for 120 days if |
| |||||||
| |||||||
1 | the employee's
treating physician has issued a release to | ||||||
2 | return to work with restrictions
and the employee is able to | ||||||
3 | perform modified duty work but the employing
State agency or
| ||||||
4 | university does not return the employee to work at modified | ||||||
5 | duty. Modified
duty shall be duties assigned that may or may | ||||||
6 | not be delineated
as part of the duties regularly performed by | ||||||
7 | the employee. Modified duties
shall be assigned within the | ||||||
8 | prescribed restrictions established by the
treating physician | ||||||
9 | and the physician who performed the independent medical
| ||||||
10 | examination. The amount of all reimbursements
shall be | ||||||
11 | deposited into the Workers' Compensation Revolving Fund which | ||||||
12 | is
hereby created as a revolving fund in the State treasury. In | ||||||
13 | addition to any other purpose authorized by law, moneys in the | ||||||
14 | Fund
shall be used, subject to appropriation, to pay these or | ||||||
15 | other temporary
total disability claims of employees of State | ||||||
16 | agencies and universities.
| ||||||
17 | Beginning with fiscal year 1996, all amounts recovered by | ||||||
18 | the
Department through subrogation in workers' compensation | ||||||
19 | and workers'
occupational disease cases shall be
deposited into | ||||||
20 | the Workers' Compensation Revolving Fund created under
this | ||||||
21 | subdivision (9).
| ||||||
22 | (10) Establish rules, procedures, and forms to be used by
| ||||||
23 | State agencies
in the administration and payment of workers' | ||||||
24 | compensation claims.
The Department shall initially evaluate | ||||||
25 | and determine the compensability of
any injury that is
the | ||||||
26 | subject of a workers' compensation claim and provide for the
|
| |||||||
| |||||||
1 | administration and payment of such a claim for all State | ||||||
2 | agencies. The
Director may delegate to any agency with the | ||||||
3 | agreement of the agency head
the responsibility for evaluation, | ||||||
4 | administration, and payment of that
agency's claims.
| ||||||
5 | (11) Any plan for public liability self-insurance | ||||||
6 | implemented
under this
Section shall provide that (i) the | ||||||
7 | Department
shall attempt to settle and may settle any public | ||||||
8 | liability claim filed
against the State of Illinois or any | ||||||
9 | public liability claim filed
against a State employee on the | ||||||
10 | basis of an occurrence in the course of
the employee's State | ||||||
11 | employment; (ii) any settlement of
such a claim must be
| ||||||
12 | approved by the Director and, in cases of
settlements exceeding | ||||||
13 | $100,000, by the Governor; and (iii) a
settlement of
any public | ||||||
14 | liability claim against the State or a State employee shall
| ||||||
15 | require an unqualified release of any right of action against | ||||||
16 | the State
and the employee for acts within the scope of the | ||||||
17 | employee's employment
giving rise to the claim.
| ||||||
18 | Whenever and to the extent that a State
employee operates a | ||||||
19 | motor vehicle or engages in other activity covered
by | ||||||
20 | self-insurance under this Section, the State of Illinois shall
| ||||||
21 | defend, indemnify, and hold harmless the employee against any | ||||||
22 | claim in
tort filed against the employee for acts or omissions | ||||||
23 | within the scope
of the employee's employment in any proper | ||||||
24 | judicial forum and not
settled pursuant
to this subdivision | ||||||
25 | (11), provided that this obligation of
the State of
Illinois | ||||||
26 | shall not exceed a maximum liability of $2,000,000 for any
|
| |||||||
| |||||||
1 | single occurrence in connection with the operation of a motor | ||||||
2 | vehicle or
$100,000 per person per occurrence for any other | ||||||
3 | single occurrence,
or $500,000 for any single occurrence in | ||||||
4 | connection with the provision of
medical care by a licensed | ||||||
5 | physician employee.
| ||||||
6 | Any
claims against the State of Illinois under a | ||||||
7 | self-insurance plan that
are not settled pursuant to this | ||||||
8 | subdivision (11) shall be
heard and
determined by the Court of | ||||||
9 | Claims and may not be filed or adjudicated
in any other forum. | ||||||
10 | The Attorney General of the State of Illinois or
the Attorney | ||||||
11 | General's designee shall be the attorney with respect
to all | ||||||
12 | public liability
self-insurance claims that are not settled | ||||||
13 | pursuant to this
subdivision (11)
and therefore result in | ||||||
14 | litigation. The payment of any award of the
Court of Claims | ||||||
15 | entered against the State relating to any public
liability | ||||||
16 | self-insurance claim shall act as a release against any State
| ||||||
17 | employee involved in the occurrence.
| ||||||
18 | (12) Administer a plan the purpose of which is to make | ||||||
19 | payments
on final
settlements or final judgments in accordance | ||||||
20 | with the State Employee
Indemnification Act. The plan shall be | ||||||
21 | funded through appropriations from the
General Revenue Fund | ||||||
22 | specifically designated for that purpose, except that
| ||||||
23 | indemnification expenses for employees of the Department of | ||||||
24 | Transportation,
the Illinois State Police, and the Secretary of | ||||||
25 | State
shall be paid
from the Road
Fund. The term "employee" as | ||||||
26 | used in this subdivision (12) has the same
meaning as under |
| |||||||
| |||||||
1 | subsection (b) of Section 1 of the State Employee
| ||||||
2 | Indemnification Act. Subject to sufficient appropriation, the | ||||||
3 | Director shall approve payment of any claim presented to
the | ||||||
4 | Director
that is supported by a final settlement or final | ||||||
5 | judgment when the Attorney
General and the chief officer of the | ||||||
6 | public body against whose employee the
claim or cause of action | ||||||
7 | is asserted certify to the Director that
the claim is in
| ||||||
8 | accordance with the State Employee Indemnification Act and that | ||||||
9 | they
approve
of the payment. In no event shall an amount in | ||||||
10 | excess of $150,000 be paid from
this plan to or for the benefit | ||||||
11 | of any claimant.
| ||||||
12 | (13) Administer a plan the purpose of which is to make | ||||||
13 | payments
on final
settlements or final judgments for employee | ||||||
14 | wage claims in situations where
there was an appropriation | ||||||
15 | relevant to the wage claim, the fiscal year
and lapse period | ||||||
16 | have expired, and sufficient funds were available
to
pay the | ||||||
17 | claim. The plan shall be funded through
appropriations from the | ||||||
18 | General Revenue Fund specifically designated for
that purpose.
| ||||||
19 | Subject to sufficient appropriation, the Director is | ||||||
20 | authorized to pay any wage claim presented to the
Director
that | ||||||
21 | is supported by a final settlement or final judgment when the | ||||||
22 | chief
officer of the State agency employing the claimant | ||||||
23 | certifies to the
Director that
the claim is a valid wage claim | ||||||
24 | and that the fiscal year and lapse period
have expired. Payment | ||||||
25 | for claims that are properly submitted and certified
as valid | ||||||
26 | by the Director
shall include interest accrued at the rate of |
| |||||||
| |||||||
1 | 7% per annum from the
forty-fifth day after the claims are | ||||||
2 | received by the Department or 45 days from the date on which | ||||||
3 | the amount of payment
is agreed upon, whichever is later, until | ||||||
4 | the date the claims are submitted
to the Comptroller for | ||||||
5 | payment. When the Attorney General has filed an
appearance in | ||||||
6 | any proceeding concerning a wage claim settlement or
judgment, | ||||||
7 | the Attorney General shall certify to the Director that the | ||||||
8 | wage claim is valid before any payment is
made. In no event | ||||||
9 | shall an amount in excess of $150,000 be paid from this
plan to | ||||||
10 | or for the benefit of any claimant.
| ||||||
11 | Nothing in Public Act 84-961 shall be construed to affect | ||||||
12 | in any manner the jurisdiction of the
Court of Claims | ||||||
13 | concerning wage claims made against the State of Illinois.
| ||||||
14 | (14) Prepare and, in the discretion of the Director, | ||||||
15 | implement a program for
self-insurance for official
fidelity | ||||||
16 | and surety bonds for officers and employees as authorized by | ||||||
17 | the
Official Bond Act.
| ||||||
18 | (Source: P.A. 93-839, eff. 7-30-04.)
| ||||||
19 | Section 25. The Personnel Code is amended by changing | ||||||
20 | Section 4c as follows: | ||||||
21 | (20 ILCS 415/4c) (from Ch. 127, par. 63b104c) | ||||||
22 | Sec. 4c. General exemptions. The following positions in | ||||||
23 | State
service shall be exempt from jurisdictions A, B, and C, | ||||||
24 | unless the
jurisdictions shall be extended as provided in this |
| |||||||
| |||||||
1 | Act:
| ||||||
2 | (1) All officers elected by the people.
| ||||||
3 | (2) All positions under the Lieutenant Governor, | ||||||
4 | Secretary of State,
State Treasurer, State Comptroller, | ||||||
5 | State Board of Education, Clerk of
the Supreme Court,
| ||||||
6 | Attorney General, and State Board of Elections.
| ||||||
7 | (3) Judges, and officers and employees of the courts, | ||||||
8 | and notaries
public.
| ||||||
9 | (4) All officers and employees of the Illinois General | ||||||
10 | Assembly, all
employees of legislative commissions, all | ||||||
11 | officers and employees of the
Illinois Legislative | ||||||
12 | Reference Bureau, the Legislative
Research Unit, and the | ||||||
13 | Legislative Printing Unit.
| ||||||
14 | (5) All positions in the Illinois National Guard , | ||||||
15 | Illinois Naval Militia, and Illinois State
Guard, paid from | ||||||
16 | federal funds or positions
in the State Military Service | ||||||
17 | filled by enlistment and paid from State
funds.
| ||||||
18 | (6) All employees of the Governor at the executive | ||||||
19 | mansion and on
his immediate personal staff.
| ||||||
20 | (7) Directors of Departments, the Adjutant General, | ||||||
21 | the Assistant
Adjutant General, the Director of the | ||||||
22 | Illinois Emergency
Management Agency, members of boards | ||||||
23 | and commissions, and all other
positions appointed by the | ||||||
24 | Governor by and with the consent of the
Senate.
| ||||||
25 | (8) The presidents, other principal administrative | ||||||
26 | officers, and
teaching, research and extension faculties |
| |||||||
| |||||||
1 | of
Chicago State University, Eastern Illinois University, | ||||||
2 | Governors State
University, Illinois State University, | ||||||
3 | Northeastern Illinois University,
Northern Illinois | ||||||
4 | University, Western Illinois University, the Illinois
| ||||||
5 | Community College Board, Southern Illinois
University, | ||||||
6 | Illinois Board of Higher Education, University of
| ||||||
7 | Illinois, State Universities Civil Service System, | ||||||
8 | University Retirement
System of Illinois, and the | ||||||
9 | administrative officers and scientific and
technical staff | ||||||
10 | of the Illinois State Museum.
| ||||||
11 | (9) All other employees except the presidents, other | ||||||
12 | principal
administrative officers, and teaching, research | ||||||
13 | and extension faculties
of the universities under the | ||||||
14 | jurisdiction of the Board of Regents and
the colleges and | ||||||
15 | universities under the jurisdiction of the Board of
| ||||||
16 | Governors of State Colleges and Universities, Illinois | ||||||
17 | Community College
Board, Southern Illinois University, | ||||||
18 | Illinois Board of Higher Education,
Board of Governors of | ||||||
19 | State Colleges and Universities, the Board of
Regents, | ||||||
20 | University of Illinois, State Universities Civil Service
| ||||||
21 | System, University Retirement System of Illinois, so long | ||||||
22 | as these are
subject to the provisions of the State | ||||||
23 | Universities Civil Service Act.
| ||||||
24 | (10) The State Police so long as they are subject to | ||||||
25 | the merit
provisions of the State Police Act.
| ||||||
26 | (11) The scientific staff of the State Scientific |
| |||||||
| |||||||
1 | Surveys and the
Waste Management and Research
Center.
| ||||||
2 | (12) The technical and engineering staffs of the | ||||||
3 | Department of
Transportation, the Department of Nuclear | ||||||
4 | Safety, the Pollution Control
Board, and the Illinois | ||||||
5 | Commerce Commission, and the technical and engineering
| ||||||
6 | staff providing architectural and engineering services in | ||||||
7 | the Department of
Central Management Services.
| ||||||
8 | (13) All employees of the Illinois State Toll Highway | ||||||
9 | Authority.
| ||||||
10 | (14) The Secretary of the Illinois Workers' | ||||||
11 | Compensation Commission.
| ||||||
12 | (15) All persons who are appointed or employed by the | ||||||
13 | Director of
Insurance under authority of Section 202 of the | ||||||
14 | Illinois Insurance Code
to assist the Director of Insurance | ||||||
15 | in discharging his responsibilities
relating to the | ||||||
16 | rehabilitation, liquidation, conservation, and
dissolution | ||||||
17 | of companies that are subject to the jurisdiction of the
| ||||||
18 | Illinois Insurance Code.
| ||||||
19 | (16) All employees of the St. Louis Metropolitan Area | ||||||
20 | Airport
Authority.
| ||||||
21 | (17) All investment officers employed by the Illinois | ||||||
22 | State Board of
Investment.
| ||||||
23 | (18) Employees of the Illinois Young Adult | ||||||
24 | Conservation Corps program,
administered by the Illinois | ||||||
25 | Department of Natural Resources, authorized
grantee under | ||||||
26 | Title VIII of the Comprehensive
Employment and Training Act |
| |||||||
| |||||||
1 | of 1973, 29 USC 993.
| ||||||
2 | (19) Seasonal employees of the Department of | ||||||
3 | Agriculture for the
operation of the Illinois State Fair | ||||||
4 | and the DuQuoin State Fair, no one
person receiving more | ||||||
5 | than 29 days of such employment in any calendar year.
| ||||||
6 | (20) All "temporary" employees hired under the | ||||||
7 | Department of Natural
Resources' Illinois Conservation | ||||||
8 | Service, a youth
employment program that hires young people | ||||||
9 | to work in State parks for a period
of one year or less.
| ||||||
10 | (21) All hearing officers of the Human Rights | ||||||
11 | Commission.
| ||||||
12 | (22) All employees of the Illinois Mathematics and | ||||||
13 | Science Academy.
| ||||||
14 | (23) All employees of the Kankakee River Valley Area
| ||||||
15 | Airport Authority.
| ||||||
16 | (24) The commissioners and employees of the Executive | ||||||
17 | Ethics
Commission.
| ||||||
18 | (25) The Executive Inspectors General, including | ||||||
19 | special Executive
Inspectors General, and employees of | ||||||
20 | each Office of an
Executive Inspector General.
| ||||||
21 | (26) The commissioners and employees of the | ||||||
22 | Legislative Ethics
Commission.
| ||||||
23 | (27) The Legislative Inspector General, including | ||||||
24 | special Legislative
Inspectors General, and employees of | ||||||
25 | the Office of
the Legislative Inspector General.
| ||||||
26 | (28) The Auditor General's Inspector General and |
| |||||||
| |||||||
1 | employees of the Office
of the Auditor General's Inspector | ||||||
2 | General.
| ||||||
3 | (Source: P.A. 93-617, eff. 12-9-03; 93-721, eff. 1-1-05; | ||||||
4 | 93-1091, eff. 3-29-05.)
| ||||||
5 | Section 30. The Helping Heroes Child Care Program Act is | ||||||
6 | amended by changing Section 10 as follows: | ||||||
7 | (20 ILCS 1325/10)
| ||||||
8 | (Section scheduled to be repealed on July 1, 2010) | ||||||
9 | Sec. 10. Program established. | ||||||
10 | (a) The Helping Heroes Child Care Program is established | ||||||
11 | for the purpose of providing vouchers for child care to | ||||||
12 | Illinois families who have one or more parents deployed to Iraq | ||||||
13 | or Afghanistan by the armed services. The Department shall | ||||||
14 | administer the program. The Department shall implement the | ||||||
15 | program only if federal funding is made available for that | ||||||
16 | purpose. Any such federal moneys received by the State shall be | ||||||
17 | deposited into the Fund for Child Care for Deployed Military | ||||||
18 | Personnel, which is created as a special fund in the State | ||||||
19 | treasury. Moneys in the Fund shall be appropriated to the | ||||||
20 | Department for the purpose of administering this Act. | ||||||
21 | (b) Any Illinois resident who (i) is serving in the active | ||||||
22 | military, reserves, or National Guard, or Naval Militia, (ii) | ||||||
23 | has been deployed to Iraq or Afghanistan by the armed services, | ||||||
24 | and (iii) meets the income eligibility criteria established by |
| |||||||
| |||||||
1 | the Department by rule is eligible for a child care voucher | ||||||
2 | under the program. A family that received child care assistance | ||||||
3 | before the parent's deployment to Iraq or Afghanistan is | ||||||
4 | eligible only for a voucher for the cost of any additional | ||||||
5 | hours of child care that are necessary by reason of that | ||||||
6 | deployment. A family is not eligible for a child care voucher | ||||||
7 | under the program if the family receives child care services | ||||||
8 | from the United States military.
| ||||||
9 | (Source: P.A. 94-35, eff. 6-15-05.) | ||||||
10 | Section 35. The Military Code of Illinois is amended by | ||||||
11 | changing Sections 1.01, 3, 4, 7, 10, 11, 12, 18, 20, 22, 22-1, | ||||||
12 | 22-9, 22-10, 24.1, 25, 27, 28.6, 28.9, the heading of Article | ||||||
13 | V-A, and Sections 30.1, 30.5, 30.10, 30.15, 30.20, 34, 35, 37, | ||||||
14 | 40, 41, 44, 46, 47, 48, 49, 52, 53, 62, 65, 68, 69, 71, 74, 82, | ||||||
15 | 83, 84, 85, 86, 87, 88, 89, 90, 92.1, 93, 94a, 96, 98, 100, and | ||||||
16 | 101 and by adding Sections 6, 6.1, 6.2, 6.3, the heading of | ||||||
17 | Article VI, and Sections 31, 32, 63, and 93.1 as follows:
| ||||||
18 | (20 ILCS 1805/1.01) (from Ch. 129, par. 220.001)
| ||||||
19 | Sec. 1.01. This Act may be cited as the
Military and Naval | ||||||
20 | Code of Illinois.
| ||||||
21 | (Source: P.A. 86-1475.)
| ||||||
22 | (20 ILCS 1805/3) (from Ch. 129, par. 220.03)
| ||||||
23 | Sec. 3. Whenever all or a portion of the Illinois National |
| |||||||
| |||||||
1 | Guard or Illinois Naval Militia is called
or ordered into the | ||||||
2 | active military
service of the United States by the President | ||||||
3 | of the United States or the
Congress of the United States it | ||||||
4 | shall be the duty of the Governor as
Commander-in-Chief to | ||||||
5 | furnish such troops, and the Governor as
Commander-in-Chief | ||||||
6 | may, by his proclamation, organize the Illinois State
Guard | ||||||
7 | under the provisions of the Illinois State Guard Law.
| ||||||
8 | (Source: P.A. 85-1241.)
| ||||||
9 | (20 ILCS 1805/4) (from Ch. 129, par. 220.04)
| ||||||
10 | Sec. 4. The intent of this Act and all Acts of the State of | ||||||
11 | Illinois
affecting the Illinois National Guard , Illinois Naval | ||||||
12 | Militia, and
Unorganized Militia is to conform to all Acts and | ||||||
13 | regulations of the United
States affecting the same subjects, | ||||||
14 | and all Acts of the State of Illinois
shall be construed to | ||||||
15 | effect this purpose.
| ||||||
16 | (Source: P.A. 85-1241.)
| ||||||
17 | (20 ILCS 1805/6 new) | ||||||
18 | Sec. 6. The Naval force of the State is hereby designated | ||||||
19 | the Illinois Naval Militia. | ||||||
20 | (20 ILCS 1805/6.1 new)
| ||||||
21 | Sec. 6.1. Commander, Illinois Naval Militia. The Illinois | ||||||
22 | Naval Militia shall be commanded by the Commander, Illinois | ||||||
23 | Naval Militia. The Commander-in-Chief shall appoint the |
| |||||||
| |||||||
1 | Commander, Illinois Naval Militia, with a grade not to exceed | ||||||
2 | Rear Admiral, Upper Half. The Commander, Illinois Naval | ||||||
3 | Militia, shall be appointed from among career naval officers of | ||||||
4 | the United States Navy, United States Marine Corps, or United | ||||||
5 | States Coast Guard, or their reserve components, including | ||||||
6 | retired officers. | ||||||
7 | (20 ILCS 1805/6.2 new)
| ||||||
8 | Sec. 6.2. Advisement. The Commander, Illinois Naval | ||||||
9 | Militia, shall advise the Commander-in-Chief on naval and | ||||||
10 | maritime matters. | ||||||
11 | (20 ILCS 1805/6.3 new)
| ||||||
12 | Sec. 6.3. Relationship with United States Armed Forces. The | ||||||
13 | Commander, Illinois Naval Militia, shall maintain liaison with | ||||||
14 | the United States Navy, United States Marine Corps, United | ||||||
15 | States Coast Guard, and their reserve components.
| ||||||
16 | (20 ILCS 1805/7) (from Ch. 129, par. 220.07)
| ||||||
17 | Sec. 7. The Organized Militia shall consist of the Illinois | ||||||
18 | National Guard and the Illinois Naval Militia . There shall be | ||||||
19 | no racial segregation nor
shall there be any discrimination in | ||||||
20 | the service of any detachment,
company, regiment, division, | ||||||
21 | department or any other subdivision of the
Illinois National | ||||||
22 | Guard or the Illinois Naval Militia because of race, creed , or
| ||||||
23 | color.
|
| |||||||
| |||||||
1 | (Source: P.A. 85-1241.)
| ||||||
2 | (20 ILCS 1805/10) (from Ch. 129, par. 220.10)
| ||||||
3 | Sec. 10. The
uniforms, arms and equipment of all personnel | ||||||
4 | of the Illinois National
Guard or the Illinois Naval Militia | ||||||
5 | shall be exempt from all suits, distresses,
executions or sales | ||||||
6 | for debts or payment of taxes. Personnel shall in all
cases | ||||||
7 | except treason, felony, or breach of peace, be privileged from | ||||||
8 | arrest
and imprisonment by civil authority while under orders | ||||||
9 | in the active
service of the State, from the date of the | ||||||
10 | issuing of such orders to the
time when such service shall | ||||||
11 | cease.
| ||||||
12 | (Source: P.A. 85-1241.)
| ||||||
13 | (20 ILCS 1805/11) (from Ch. 129, par. 220.11)
| ||||||
14 | Sec. 11. The Governor of the State is Commander-in-Chief of | ||||||
15 | the military and naval
forces of the State.
| ||||||
16 | (Source: P.A. 85-1241.)
| ||||||
17 | (20 ILCS 1805/12) (from Ch. 129, par. 220.12)
| ||||||
18 | Sec. 12. The Commander-in-Chief may appoint at his | ||||||
19 | discretion 6
four personal
aides as members of his staff and | ||||||
20 | may commission such aides in grades not
above that of Colonel | ||||||
21 | or naval Captain .
| ||||||
22 | (Source: P.A. 85-1241.)
|
| |||||||
| |||||||
1 | (20 ILCS 1805/18) (from Ch. 129, par. 220.18)
| ||||||
2 | Sec. 18. The term "military service" used herein as | ||||||
3 | qualification for
appointment of officers of the Illinois | ||||||
4 | National Guard or the Illinois Naval Militia is defined to mean
| ||||||
5 | such military or naval service credited as
cumulative years of | ||||||
6 | service for pay purposes in accordance with the laws of
the | ||||||
7 | United States and the rules and regulations based thereon.
| ||||||
8 | (Source: P.A. 85-1241.)
| ||||||
9 | (20 ILCS 1805/20) (from Ch. 129, par. 220.20)
| ||||||
10 | Sec. 20. There is hereby established in the Executive | ||||||
11 | Branch of the
State Government, a principal department which | ||||||
12 | shall be known as the
Department of Military Affairs. The
| ||||||
13 | Department of Military Affairs shall consist of The Adjutant | ||||||
14 | General,
Chief of Staff; an
Assistant Adjutant General for | ||||||
15 | Army; an Assistant Adjutant General
for Air; a Commander, | ||||||
16 | Illinois Naval Militia; and the number of military , naval, and | ||||||
17 | civilian employees required.
It is the channel of communication | ||||||
18 | between the Federal Government and the
State of Illinois on all | ||||||
19 | matters pertaining to the State military and naval forces.
| ||||||
20 | (Source: P.A. 85-1241.)
| ||||||
21 | (20 ILCS 1805/22) (from Ch. 129, par. 220.22)
| ||||||
22 | Sec. 22. The Adjutant General shall be charged with | ||||||
23 | carrying out the
policies of the Commander-in-Chief and shall | ||||||
24 | issue orders in his name.
Orders of The Adjutant General shall |
| |||||||
| |||||||
1 | be considered as emanating from the
Commander-in-Chief.
| ||||||
2 | (a) He shall be the immediate adviser of the | ||||||
3 | Commander-in-Chief on all
matters relating to the militia and | ||||||
4 | shall be charged with the planning,
development and execution | ||||||
5 | of the program of the military and naval forces
of the State. | ||||||
6 | He shall be responsible for the preparation and execution of
| ||||||
7 | plans, for organizing, supplying, equipping and mobilizing the | ||||||
8 | Organized
Militia, for use in the national defense, and for | ||||||
9 | State defense, and
emergencies.
| ||||||
10 | (b) He shall hold major organization commanders | ||||||
11 | responsible for the
training of their commands, and shall issue | ||||||
12 | all orders and instructions for
the government of the militia | ||||||
13 | and of the officers, warrant officers, and
enlisted personnel | ||||||
14 | therein.
| ||||||
15 | (c) He shall make such returns and reports as may be | ||||||
16 | prescribed by the
Commander-in-Chief or required by the laws or | ||||||
17 | regulations of the State or
of the United States.
| ||||||
18 | (d) The Adjutant General shall be the head of the
| ||||||
19 | Department of Military Affairs of the Executive Branch of the | ||||||
20 | government of the State.
| ||||||
21 | (Source: P.A. 85-1241.)
| ||||||
22 | (20 ILCS 1805/22-1) (from Ch. 129, par. 220.22-1)
| ||||||
23 | Sec. 22-1. The Adjutant General has the power and authority | ||||||
24 | to enter into contracts
and agreements in the name of the State | ||||||
25 | of Illinois with the Federal
government on any and all matters |
| |||||||
| |||||||
1 | relating to the organizing, training,
equipping, quartering | ||||||
2 | and maintenance of the Illinois National Guard and the Illinois | ||||||
3 | Naval Militia .
| ||||||
4 | (Source: P.A. 85-1241.)
| ||||||
5 | (20 ILCS 1805/22-9)
| ||||||
6 | Sec. 22-9. Power to make grants from the Illinois Military
| ||||||
7 | Family Relief Fund. Subject to appropriation, the Department of | ||||||
8 | Military
Affairs shall have the power to make grants from the | ||||||
9 | Illinois Military
Family Relief Fund, a special fund created in | ||||||
10 | the State treasury, to single persons who are members of the | ||||||
11 | Illinois National Guard or Naval Militia or Illinois residents | ||||||
12 | who are members of the reserves of the armed forces of the | ||||||
13 | United States and who have been called to active duty as a | ||||||
14 | result of the September 11, 2001 terrorist attacks and to | ||||||
15 | families
of persons who are members of the Illinois National | ||||||
16 | Guard or the Illinois Naval Militia or Illinois residents
who | ||||||
17 | are members of the reserves of the armed forces of the United | ||||||
18 | States and
who have been called to active duty as a result of | ||||||
19 | the September 11, 2001
terrorist attacks. The Department of | ||||||
20 | Military Affairs shall establish
eligibility criteria for the | ||||||
21 | grants by rule.
| ||||||
22 | In addition to amounts transferred into the Fund under | ||||||
23 | Section 510 of the
Illinois Income Tax Act, the State Treasurer | ||||||
24 | shall accept and deposit into the
Fund all gifts, grants,
| ||||||
25 | transfers, appropriations, and other amounts
from any legal |
| |||||||
| |||||||
1 | source, public or private, that are
designated for deposit into | ||||||
2 | the Fund.
| ||||||
3 | (Source: P.A. 92-886, eff. 2-7-03; 93-506, eff. 8-11-03; | ||||||
4 | 93-976, eff. 8-20-04.)
| ||||||
5 | (20 ILCS 1805/22-10) | ||||||
6 | Sec. 22-10. Notice of provisions of Service Member's | ||||||
7 | Employment Tenure Act. Whenever a member of the Illinois | ||||||
8 | National Guard or Naval Militia is called to active military | ||||||
9 | duty pursuant to a declaration of war by the Congress or by the | ||||||
10 | President under the War Powers Act or by the Governor in time | ||||||
11 | of declared emergency or for quelling civil insurrection, the | ||||||
12 | Adjutant General shall ensure that the member is expeditiously | ||||||
13 | given written notice of the provisions of Sections 4 and 4.5 of | ||||||
14 | the Service Member's Employment Tenure Act.
| ||||||
15 | (Source: P.A. 94-162, eff. 7-11-05.)
| ||||||
16 | (20 ILCS 1805/24.1) (from Ch. 129, par. 220.24-1)
| ||||||
17 | Sec. 24.1. The Adjutant General is authorized to negotiate | ||||||
18 | and enter into
contracts on behalf of all civilian employees of | ||||||
19 | the Army National Guard ,
and Air National Guard , and Naval | ||||||
20 | Militia under his jurisdiction for membership in an employee
| ||||||
21 | retirement, disability or death benefits system, and | ||||||
22 | membership in a group
health insurance program, and to enter | ||||||
23 | into agreements with the Secretary
of Defense of the United | ||||||
24 | States of America for withholding sums from the
compensation of |
| |||||||
| |||||||
1 | such civilian employees for contributions to such system or
| ||||||
2 | program. The Adjutant General is also authorized to designate | ||||||
3 | who shall
receive the sums withheld for contributions to the | ||||||
4 | system or program
authorized by this Section.
| ||||||
5 | (Source: Laws 1965, p. 2574.)
| ||||||
6 | (20 ILCS 1805/25) (from Ch. 129, par. 220.25)
| ||||||
7 | Sec. 25. The Adjutant General shall have charge of and | ||||||
8 | carefully preserve
the colors, flags, guidons and military | ||||||
9 | trophies of war belonging to the
State. He may, for the purpose | ||||||
10 | of enabling wider public display, make loans
of these items to | ||||||
11 | the Federal government, other State governments, and to
| ||||||
12 | recognized museums. He shall furnish, at the expense of the | ||||||
13 | State,
blanks and forms, and such military and naval | ||||||
14 | publications as required.
| ||||||
15 | Prior to September 1 of each year, or at such other time as | ||||||
16 | prescribed by
the Governor, the Adjutant General shall file | ||||||
17 | with the Office of the Governor a
report listing each item | ||||||
18 | loaned during the previous fiscal year and prior
fiscal years, | ||||||
19 | the terms and conditions of each loan, and the federal or State
| ||||||
20 | governmental office or recognized museum to which each item has | ||||||
21 | been loaned.
| ||||||
22 | (Source: P.A. 91-826, eff. 6-13-00.)
| ||||||
23 | (20 ILCS 1805/27) (from Ch. 129, par. 220.27)
| ||||||
24 | Sec. 27. The Adjutant General shall be responsible for and |
| |||||||
| |||||||
1 | have supervision
of all military installations, facilities, | ||||||
2 | armories, grounds, buildings,
property, and equipment of the | ||||||
3 | Illinois Army ,
and Air National Guard , and Naval Militia .
| ||||||
4 | (Source: P.A. 85-1241.)
| ||||||
5 | (20 ILCS 1805/28.6)
| ||||||
6 | Sec. 28.6. Policy.
| ||||||
7 | (a) A member of the Army National Guard ,
or the Air | ||||||
8 | National
Guard , or the Naval Militia may be ordered to funeral | ||||||
9 | honors duty in accordance
with this Article. That member shall | ||||||
10 | receive an allowance
of $100 for any day on which a minimum of | ||||||
11 | 2 hours of funeral
honors duty is performed. Members of the | ||||||
12 | Illinois National
Guard or Naval Militia ordered to funeral | ||||||
13 | honors duty in accordance with
this Article are considered to | ||||||
14 | be in the active service of
the State for all purposes except | ||||||
15 | for pay, and the
provisions of Sections 52, 53, 54, 55, and 56 | ||||||
16 | of the
Military Code of Illinois apply if a member of the
| ||||||
17 | Illinois National Guard or the Illinois Naval Militia is | ||||||
18 | injured or disabled in
the course of those duties.
| ||||||
19 | (b) The Adjutant General may provide support for other
| ||||||
20 | authorized providers who volunteer to participate in a
funeral | ||||||
21 | honors detail conducted on behalf of the Governor.
This support | ||||||
22 | is limited to transportation, reimbursement
for | ||||||
23 | transportation, expenses, materials, and training.
| ||||||
24 | (c) On or after July 1, 2006, if the Adjutant General | ||||||
25 | determines that Illinois
National Guard or Naval Militia |
| |||||||
| |||||||
1 | personnel are not available to perform military funeral
honors | ||||||
2 | in accordance with this Article, the Adjutant General may | ||||||
3 | authorize another appropriate organization to provide one or | ||||||
4 | more of its members to perform those honors and, subject to | ||||||
5 | appropriations for that purpose, shall authorize the payment of | ||||||
6 | a $100 stipend to the organization.
| ||||||
7 | (Source: P.A. 94-251, eff. 1-1-06; 94-359, eff. 7-1-06; revised | ||||||
8 | 9-14-06.)
| ||||||
9 | (20 ILCS 1805/28.9)
| ||||||
10 | Sec. 28.9. Availability of funds.
Nothing in this
Article | ||||||
11 | establishes any entitlement to military funeral
honors if the | ||||||
12 | Adjutant General determines that Illinois
National Guard , | ||||||
13 | Naval Militia, or other appropriate personnel are not available | ||||||
14 | to perform those
honors or if adequate appropriated funds are | ||||||
15 | not available
to fund this program.
| ||||||
16 | (Source: P.A. 94-359, eff. 7-1-06 .)
| ||||||
17 | (20 ILCS 1805/Art. V-A heading) | ||||||
18 | ARTICLE V-A. NATIONAL GUARD AND NAVAL MILITIA EMPLOYMENT RIGHTS
| ||||||
19 | (20 ILCS 1805/30.1)
| ||||||
20 | Sec. 30.1. Article short title. This Article may be cited | ||||||
21 | as the
Illinois National Guard and Naval Militia Employment | ||||||
22 | Rights Law.
| ||||||
23 | (Source: P.A. 92-716, eff. 7-24-02.)
|
| |||||||
| |||||||
1 | (20 ILCS 1805/30.5)
| ||||||
2 | Sec. 30.5. Public policy. As a guide to the interpretation | ||||||
3 | and
application of this Article, the
public policy of the State | ||||||
4 | is declared as follows:
| ||||||
5 | The United States has provided for the reemployment rights | ||||||
6 | of members of
the Reserve Components of the armed forces, and | ||||||
7 | of the National Guard of the
states, while serving in duty or | ||||||
8 | training statuses pursuant to Title 10 or 32
of the United | ||||||
9 | States Code, by enacting the Uniformed Services Employment and
| ||||||
10 | Reemployment Rights Act, codified at Title 38, United States | ||||||
11 | Code, Chapter 43.
The Uniformed Services Employment and | ||||||
12 | Reemployment Rights Act, however, does
not provide any such | ||||||
13 | protection to members of the National Guard or Naval Militia | ||||||
14 | serving the
states, including the State of Illinois, in a State | ||||||
15 | Active Duty status pursuant
to orders of the Governor.
| ||||||
16 | The United States has also provided relief from
certain | ||||||
17 | civil obligations for personnel of the United States armed | ||||||
18 | forces
serving on federal active duty under Title 10
of the | ||||||
19 | United States Code, by enacting the Soldiers' and Sailors' | ||||||
20 | Civil Relief
Act of 1940, codified at Title 50 Appendix, United | ||||||
21 | States Code, Sections
501-591. Members of the National Guard or | ||||||
22 | Naval Militia serving other than in such a federal
active duty | ||||||
23 | status under Title 10 of the United States Code, however, are | ||||||
24 | not
subject to, nor do they receive the protections of, the | ||||||
25 | Soldiers' and Sailors'
Civil Relief Act of 1940.
|
| |||||||
| |||||||
1 | As a constituent commonwealth of the United States,
and in | ||||||
2 | accordance with the constitutions of the United States and of | ||||||
3 | the State
of Illinois, the State of Illinois must provide for | ||||||
4 | the defense of its citizens
and territory against domestic and | ||||||
5 | foreign threats, and the Illinois National
Guard and Illinois | ||||||
6 | Naval Militia are
is an essential parts
part of the State's | ||||||
7 | ability to meet such threats.
It is
therefore declared to be | ||||||
8 | the policy of the State of Illinois
(i)
to ensure the
readiness | ||||||
9 | of members of the National Guard and Naval Militia to execute | ||||||
10 | missions assigned by
appropriate federal or State authorities | ||||||
11 | by guaranteeing adequate protections
of their right to return | ||||||
12 | to civilian employment upon completion of State Active
Duty and
| ||||||
13 | (ii)
to grant members of the National Guard and Naval Militia | ||||||
14 | relief from certain civil obligations
while performing
periods | ||||||
15 | of training or duty under Title 32 of the United States Code | ||||||
16 | and State
Active Duty.
| ||||||
17 | (Source: P.A. 92-716, eff. 7-24-02.)
| ||||||
18 | (20 ILCS 1805/30.10)
| ||||||
19 | Sec. 30.10. Definitions.
In this Article:
| ||||||
20 | "National Guard" has the definition provided by federal law | ||||||
21 | at 10 U.S.C.
101(c).
| ||||||
22 | "Illinois National Guard" has the definition provided in | ||||||
23 | Sections 5 and 7 of
this Code.
| ||||||
24 | "Illinois Naval Militia" or "Naval Militia" has the | ||||||
25 | definition provided in Sections 6 and 7 of this Code.
|
| |||||||
| |||||||
1 | "Federal active duty under Title 10 of the United States | ||||||
2 | Code" means
active federal service of members of the National | ||||||
3 | Guard pursuant to any
provision of Chapter 1209 of Title 10 of | ||||||
4 | the United States Code.
| ||||||
5 | "Training or duty under Title 32 of the United States Code" | ||||||
6 | means active
or inactive National Guard training or duty | ||||||
7 | performed pursuant to Chapter 5 of
Title 32 of the United | ||||||
8 | States Code and pursuant to the orders of the Governor.
| ||||||
9 | "State Active Duty" means National Guard duty performed in | ||||||
10 | the active
service of any state or United States territory or | ||||||
11 | commonwealth in accordance
with that
jurisdiction's laws and | ||||||
12 | pursuant to the orders of the Governor concerned. It
does not | ||||||
13 | refer to active duty performed pursuant to Chapter 5 of Title | ||||||
14 | 32 of
the United States Code and pursuant to the orders of the | ||||||
15 | Governor.
| ||||||
16 | "Political subdivision" means any unit
of local government | ||||||
17 | or school district.
| ||||||
18 | (Source: P.A. 92-716, eff. 7-24-02.)
| ||||||
19 | (20 ILCS 1805/30.15)
| ||||||
20 | Sec. 30.15. National Guard or Naval Militia ; State Active | ||||||
21 | Duty; reemployment rights.
| ||||||
22 | (a) Any member of the National Guard or Naval Militia
("a | ||||||
23 | member")
employed by a private employer in the
State of | ||||||
24 | Illinois or by the State of Illinois or any political | ||||||
25 | subdivision
of the State
whose absence from a position of |
| |||||||
| |||||||
1 | employment is necessitated by reason
of being called to State | ||||||
2 | Active Duty, whether or not voluntary, shall be
entitled to | ||||||
3 | reemployment rights and benefits and other employment benefits
| ||||||
4 | under this Article if:
| ||||||
5 | (1) the member (or an appropriate officer of the | ||||||
6 | National Guard or Naval Militia in
which the service is | ||||||
7 | performed) has given advance written or oral notice of the
| ||||||
8 | service, if reasonably possible;
| ||||||
9 | (2) the member reports to, or submits an application | ||||||
10 | for
reemployment to, the employer in accordance with the | ||||||
11 | provisions of subsection
(e); and
| ||||||
12 | (3) the character of the member's service on State | ||||||
13 | Active Duty was
honorable, under honorable conditions, or | ||||||
14 | otherwise characterized as
satisfactory.
| ||||||
15 | (b) No notice is required under subsection (a) if precluded | ||||||
16 | by military
necessity, or if the giving of the notice is not | ||||||
17 | reasonably possible, under
all relevant circumstances. A | ||||||
18 | written determination of military necessity for
the purposes of | ||||||
19 | this subsection shall be made by the Adjutant General of
| ||||||
20 | Illinois and shall not be subject to judicial review.
| ||||||
21 | (c) An employer is not required to reemploy a member under | ||||||
22 | this Section if:
| ||||||
23 | (1) the employer's circumstances have so changed as to | ||||||
24 | make such
reemployment impossible or unreasonable, or if | ||||||
25 | reemployment
would impose an undue hardship on the | ||||||
26 | employer; or
|
| |||||||
| |||||||
1 | (2) the employment from which the member leaves to | ||||||
2 | serve in the
National Guard or Naval Militia on State | ||||||
3 | Active Duty is for a brief, nonrecurrent
period and there | ||||||
4 | is no reasonable expectation that the
employment will | ||||||
5 | continue indefinitely or for a significant period.
| ||||||
6 | (d) In any proceeding involving an issue of whether (i) any | ||||||
7 | reemployment
referred to in subsection (c) is impossible or | ||||||
8 | unreasonable because of a change
in an employer's | ||||||
9 | circumstances; (ii) any accommodation, training, or effort
| ||||||
10 | referred to in subdivision (c)(1) would impose an undue | ||||||
11 | hardship on the
employer; or (iii) the employment referred to | ||||||
12 | in subdivision (c)(2) is for a
brief, nonrecurrent period and | ||||||
13 | there is no
reasonable expectation that the employment will | ||||||
14 | continue indefinitely or for a
significant period, the employer | ||||||
15 | has the burden of proving the
impossibility or | ||||||
16 | unreasonableness,
the
undue hardship, or the brief or | ||||||
17 | nonrecurrent
nature of the employment without a reasonable | ||||||
18 | expectation of continuing
indefinitely or for a significant | ||||||
19 | period.
| ||||||
20 | (e) Subject to subsection (f), a member referred to in | ||||||
21 | subsection (a) shall,
upon completion of a period of State | ||||||
22 | Active Duty, notify the employer referred
to in
subsection (a) | ||||||
23 | of the member's intent to return to a position of
employment | ||||||
24 | with the employer as follows:
| ||||||
25 | (1) In the case of a member whose period of State | ||||||
26 | Active Duty was
less than 31 days, by reporting to the |
| |||||||
| |||||||
1 | employer:
| ||||||
2 | (A) not later than the beginning of the first full | ||||||
3 | regularly
scheduled work period on the first full | ||||||
4 | calendar day
following completion of the period of | ||||||
5 | State Active Duty
and the expiration of 8 hours after a | ||||||
6 | period allowing for
safe transportation of the member | ||||||
7 | from the place of that
duty to the member's residence; | ||||||
8 | or
| ||||||
9 | (B) as soon as possible after the expiration of the | ||||||
10 | 8-hour
period referred to in paragraph (A), if | ||||||
11 | reporting within that
period is impossible or
| ||||||
12 | unreasonable through no fault of the member.
| ||||||
13 | (2) In the case of a member whose period of State | ||||||
14 | Active Duty was
more than 30 days but less than 180 days, | ||||||
15 | by submitting an
application for reemployment with the | ||||||
16 | employer not less than 14
days after completion of the | ||||||
17 | period of State Active Duty, or if
submitting the | ||||||
18 | application within that period is impossible or
| ||||||
19 | unreasonable through no fault of the member, the next full | ||||||
20 | calendar
day when submission of the application becomes | ||||||
21 | possible.
| ||||||
22 | (3) In the case of a member whose period of State | ||||||
23 | Active Duty was
180 days or more, by submitting an | ||||||
24 | application for reemployment
with the employer not later | ||||||
25 | than 90 days after completion of the
period of service.
| ||||||
26 | (f) A member who is hospitalized for, or convalescing from, |
| |||||||
| |||||||
1 | an illness or
injury incurred in, or aggravated during, the | ||||||
2 | performance of a period of State
Active Duty shall, at the end | ||||||
3 | of the period that is necessary for the member to
recover from | ||||||
4 | the illness or injury, report to the member's employer or | ||||||
5 | submit
an application for reemployment with the employer. The | ||||||
6 | period of recovery
shall not exceed 2 years, except that the | ||||||
7 | 2-year period shall be extended by
the minimum time required to | ||||||
8 | accommodate the
circumstances beyond the member's control | ||||||
9 | which make reporting within the
2-year period impossible or | ||||||
10 | unreasonable.
| ||||||
11 | (g) A member who fails to report or apply for employment or
| ||||||
12 | reemployment within the appropriate period specified in this | ||||||
13 | Section shall
not automatically forfeit
his or her
rights and | ||||||
14 | benefits
under
subsection (a), but shall be subject to the | ||||||
15 | conduct rules,
established policy, and general practices of the | ||||||
16 | employer pertaining to
explanations and discipline with | ||||||
17 | respect to absence from scheduled work.
| ||||||
18 | (h) A member who submits an application for reemployment in | ||||||
19 | accordance with
this Article shall, upon
the
request of the | ||||||
20 | employer, provide to the employer
documentation to establish | ||||||
21 | that:
| ||||||
22 | (1) the member's application is timely; and
| ||||||
23 | (2) the character of the member's service was | ||||||
24 | honorable, under
honorable conditions, or otherwise | ||||||
25 | satisfactory.
| ||||||
26 | The failure of a member to provide documentation as |
| |||||||
| |||||||
1 | prescribed in this
subsection may not be the basis for denying | ||||||
2 | reemployment if the failure
occurs because the documentation | ||||||
3 | does not exist or is not readily available at
the time of
the | ||||||
4 | employer's
request. If, after reemployment, documentation
| ||||||
5 | becomes available that establishes that the member does not | ||||||
6 | meet one or more
of the requirements in paragraph (1) or (2), | ||||||
7 | the employer may terminate the
member's
employment
in | ||||||
8 | accordance with the conduct rules, established
policy, and | ||||||
9 | general practices of the employer pertaining to explanation and
| ||||||
10 | discipline with respect to absence from scheduled work.
An | ||||||
11 | employer may not delay or attempt to defeat a reemployment
| ||||||
12 | obligation by demanding documentation that does not exist or is | ||||||
13 | not then
readily available.
| ||||||
14 | (i) Except as otherwise provided by this subsection, a | ||||||
15 | member entitled to
reemployment under this Article, upon | ||||||
16 | completion of a period of State Active
Duty,
shall be promptly | ||||||
17 | reemployed in the position of employment which he or she left
| ||||||
18 | with the same increases in status, seniority, and wages that | ||||||
19 | were earned during
his or her period of State Active Duty by | ||||||
20 | employees in like positions who were
on the job at the time the | ||||||
21 | returning member entered State Active Duty, or to a
position of | ||||||
22 | like seniority, status, and pay, unless the employer's
| ||||||
23 | circumstances
have so changed as to make it impossible or | ||||||
24 | unreasonable to do so.
| ||||||
25 | If at the time of requesting reemployment, the member is no | ||||||
26 | longer
physically,
mentally, or otherwise qualified or able to |
| |||||||
| |||||||
1 | perform the duties of the position
of
employment which he or | ||||||
2 | she left due to disability acquired incident to his or
her | ||||||
3 | service in State Active Duty, but is qualified and able to | ||||||
4 | perform the
duties of any other position in the employ of the | ||||||
5 | employer, then the
member
shall be restored to that other | ||||||
6 | position, the duties of which he or she is
qualified and able | ||||||
7 | to perform and that will provide him or her with like
| ||||||
8 | seniority,
status, and pay, or the nearest approximation | ||||||
9 | thereof consistent with the
circumstances of the case.
| ||||||
10 | If a member enters State Active Duty and the
position of | ||||||
11 | employment which he or she left is filled by one or more | ||||||
12 | employees
who are also members of the
National Guard or Naval | ||||||
13 | Militia and who later enter State Active Duty, the members | ||||||
14 | shall, upon
release from State Active Duty, be given preference | ||||||
15 | in the matter of
reemployment in the order in which
they | ||||||
16 | entered State Active Duty, and the employer shall not be | ||||||
17 | required to
retain more than one of them in his or her employ.
| ||||||
18 | (j) Except as otherwise provided in this Section,
each | ||||||
19 | member in the employ of a private employer or of the State of
| ||||||
20 | Illinois or a political subdivision of the State
who,
for the | ||||||
21 | purpose of entering State Active Duty, has left or leaves that
| ||||||
22 | employment
but who has been rejected
for State Active Duty
for | ||||||
23 | lack of proper qualifications, shall
be
restored by the | ||||||
24 | employer
(i)
to the position of employment which
the member | ||||||
25 | left
with the same seniority, status, and wage increases that | ||||||
26 | an employee who was
employed in that position
at the time
the |
| |||||||
| |||||||
1 | member
left to enter State Active Duty earned during the
time
| ||||||
2 | the member
was absent from employment
because of his or her | ||||||
3 | attempt to enter State Active Duty or
(ii)
to a position of
| ||||||
4 | like seniority, status, and pay, provided that at the time of
| ||||||
5 | the
rejection
for State Active Duty the member
is qualified to | ||||||
6 | perform the duties of the position of employment which
he or | ||||||
7 | she left and has made application for reemployment within the | ||||||
8 | time period
specified in subsection (e) after
receiving | ||||||
9 | official notice of the
rejection for State Active Duty.
| ||||||
10 | (Source: P.A. 92-716, eff. 7-24-02.)
| ||||||
11 | (20 ILCS 1805/30.20)
| ||||||
12 | Sec. 30.20. Reemployment; benefits.
| ||||||
13 | (a) Any member of the National Guard or Naval Militia
who | ||||||
14 | is reemployed or seeks
reemployment to a position of employment | ||||||
15 | in
accordance with the provisions of this Article, shall be | ||||||
16 | considered as having
been on furlough or leave of absence | ||||||
17 | during his
or her State Active Duty and shall
be so reemployed | ||||||
18 | without loss of seniority and shall be entitled to
participate | ||||||
19 | in insurance or other benefits offered by the employer pursuant
| ||||||
20 | to established rules and practices relating to employees on | ||||||
21 | furlough or
leave of absence in effect with the employer at the | ||||||
22 | time the
member entered State Active Duty.
The member shall not | ||||||
23 | be discharged from the
position without cause within one year | ||||||
24 | after
reemployment.
| ||||||
25 | (b) If an employer provides health insurance, an exclusion |
| |||||||
| |||||||
1 | or waiting period
may not be imposed in connection with | ||||||
2 | coverage of a health or physical
condition of a member
entitled | ||||||
3 | to participate in that insurance under this
Section, or a | ||||||
4 | health or physical condition of any other person who is covered
| ||||||
5 | by the insurance by reason of the coverage of that
member, if: | ||||||
6 | (i) the condition
arose before or during that
member's period | ||||||
7 | of State Active Duty;
(ii) an exclusion or waiting period would | ||||||
8 | not have been imposed for the
condition
during a period of | ||||||
9 | coverage resulting from participation by that
member
in the
| ||||||
10 | insurance; and (iii) the condition of that
member
has not been | ||||||
11 | determined to be
service connected.
| ||||||
12 | (Source: P.A. 92-716, eff. 7-24-02.)
| ||||||
13 | (20 ILCS 1805/Art. VI heading new) | ||||||
14 | ARTICLE VI. ORGANIZATION OF THE NAVAL MILITIA | ||||||
15 | (20 ILCS 1805/31 new) | ||||||
16 | Sec. 31. The Illinois Naval Militia shall consist of not | ||||||
17 | more than one Brigade or comparable unit or units as may be | ||||||
18 | from time to time authorized by the Commander-in-Chief and | ||||||
19 | shall be organized, equipped, disciplined, and governed in | ||||||
20 | conformity with the laws of the United States and the rules, | ||||||
21 | regulations, and tables based thereon. | ||||||
22 | (20 ILCS 1805/32 new) | ||||||
23 | Sec. 32. The Illinois Naval Militia shall not be considered |
| |||||||
| |||||||
1 | attached to any unit of the military forces of the State. When, | ||||||
2 | however, the Illinois Naval Militia or any part thereof is in | ||||||
3 | the field or afloat upon actual service, the Commander, | ||||||
4 | Illinois Naval Militia, or officers directed by the Commander | ||||||
5 | shall command the Naval Militia. Whenever operating or acting | ||||||
6 | in conjunction with the military forces of the State, the | ||||||
7 | senior officer present, according to the relative rank of | ||||||
8 | either force, shall command the whole unless otherwise | ||||||
9 | specially ordered or directed by the Commander-in-Chief or | ||||||
10 | other competent military or naval authority.
| ||||||
11 | (20 ILCS 1805/34) (from Ch. 129, par. 220.34)
| ||||||
12 | Sec. 34. Commissioned officers of the Illinois National | ||||||
13 | Guard and the Illinois Naval Militia shall be
separated from | ||||||
14 | the active service in
accordance with Federal laws and the | ||||||
15 | regulations published by the Secretary
of Defense, except as | ||||||
16 | otherwise provided herein.
| ||||||
17 | (Source: P.A. 85-1241.)
| ||||||
18 | (20 ILCS 1805/35) (from Ch. 129, par. 220.35)
| ||||||
19 | Sec. 35. Officers who become disabled from wounds, injuries | ||||||
20 | or illness, so
as to be prevented from doing active service | ||||||
21 | thereafter, shall on
recommendation of a retiring board of five | ||||||
22 | officers, two of whom shall be
medical officers, be placed upon | ||||||
23 | the retired list. If such disability has
been incurred directly | ||||||
24 | in the line of duty, such officer shall be retired
with the |
| |||||||
| |||||||
1 | grade next higher than that held at the time such disability | ||||||
2 | was
incurred but in no case higher than the grade of Major | ||||||
3 | General or Rear Admiral .
| ||||||
4 | (Source: P.A. 85-1241.)
| ||||||
5 | (20 ILCS 1805/37) (from Ch. 129, par. 220.37)
| ||||||
6 | Sec. 37. The Commander-in-Chief shall make all | ||||||
7 | appointments in the
commissioned rank in the Illinois National | ||||||
8 | Guard and Illinois Naval Militia . Commissions evidencing
all | ||||||
9 | appointments shall be signed by the
Governor and attested and | ||||||
10 | issued by The Adjutant General.
| ||||||
11 | (Source: P.A. 85-1241.)
| ||||||
12 | (20 ILCS 1805/40) (from Ch. 129, par. 220.40)
| ||||||
13 | Sec. 40. Except where otherwise specified herein, all | ||||||
14 | officers now in
active service or hereafter appointed, shall | ||||||
15 | hold their respective
commissions until they are vacated by | ||||||
16 | resignation or retirement, or by
acceptance of another | ||||||
17 | commission in the State military or naval service, or
by | ||||||
18 | sentence of a general courts-martial, finding of a board of | ||||||
19 | officers
under Section 42, Article VIII, or terminated under | ||||||
20 | Section 43, Article
VIII hereof. Federal recognition with | ||||||
21 | commission in the National Guard of
the United States is | ||||||
22 | established as a requirement for holding commission in
the | ||||||
23 | active National Guard of Illinois; the commission of an officer | ||||||
24 | in the
National Guard of Illinois will be terminated upon |
| |||||||
| |||||||
1 | failure to obtain or
retain Federal recognition.
| ||||||
2 | (Source: P.A. 85-1241.)
| ||||||
3 | (20 ILCS 1805/41) (from Ch. 129, par. 220.41)
| ||||||
4 | Sec. 41. Any commanding officer of the Illinois National | ||||||
5 | Guard or Illinois Naval Militia having under
their command an | ||||||
6 | officer who is
undesirable as an officer, for any reason other | ||||||
7 | than for physical
disability, may recommend, through military | ||||||
8 | channels, that such officer
be ordered before a board of | ||||||
9 | officers for investigation. Such
recommendations shall fully | ||||||
10 | and clearly state the facts and reasons on
which such | ||||||
11 | undesirability is based.
| ||||||
12 | (Source: P.A. 85-1241.)
| ||||||
13 | (20 ILCS 1805/44) (from Ch. 129, par. 220.44)
| ||||||
14 | Sec. 44. The Commander-in-Chief shall make all | ||||||
15 | appointments in the grade of
warrant officer in the Illinois | ||||||
16 | National Guard and Illinois Naval Militia .
Warrants evidencing | ||||||
17 | all appointments shall be signed by the Governor and
attested | ||||||
18 | and issued by The Adjutant General. The qualifications for
| ||||||
19 | appointments of and the separation from service of warrant | ||||||
20 | officers shall
be in accordance with the provisions of the laws | ||||||
21 | of the United States and
the rules and regulations based | ||||||
22 | thereon.
| ||||||
23 | (Source: P.A. 85-1241.)
|
| |||||||
| |||||||
1 | (20 ILCS 1805/46) (from Ch. 129, par. 220.46)
| ||||||
2 | Sec. 46. Qualification for enlistment in and separation | ||||||
3 | from service of
enlisted personnel of the Illinois National | ||||||
4 | Guard and Illinois Naval Militia shall be in accordance
with | ||||||
5 | the provisions of the laws of the
United States and the rules | ||||||
6 | and regulations based thereon.
| ||||||
7 | (Source: P.A. 85-1241.)
| ||||||
8 | (20 ILCS 1805/47) (from Ch. 129, par. 220.47)
| ||||||
9 | Sec. 47. Enlisted personnel who may be dishonorably | ||||||
10 | discharged from the
Illinois National Guard or Illinois Naval | ||||||
11 | Militia shall be ineligible to
hold any elective or appointive | ||||||
12 | office, position or employment, in the
service of the State of | ||||||
13 | Illinois, any county, or any municipality thereof,
for a period | ||||||
14 | of five years unless such disability be removed by the
| ||||||
15 | Governor.
| ||||||
16 | (Source: P.A. 85-1241.)
| ||||||
17 | (20 ILCS 1805/48) (from Ch. 129, par. 220.48)
| ||||||
18 | Sec. 48. When in active service of the State, under orders | ||||||
19 | of the
Commander-in-Chief, officers and warrant officers of the | ||||||
20 | Illinois
National Guard and Illinois Naval Militia shall | ||||||
21 | receive the same pay as provided by law for officers
and | ||||||
22 | warrant officers of the armed forces of the United States of | ||||||
23 | like grade
and longevity. However, no officer or warrant | ||||||
24 | officer shall receive less
than $75 per day for each day's |
| |||||||
| |||||||
1 | service performed.
| ||||||
2 | (Source: P.A. 85-1241; 86-1170.)
| ||||||
3 | (20 ILCS 1805/49) (from Ch. 129, par. 220.49)
| ||||||
4 | Sec. 49. When in active service of the State, under orders | ||||||
5 | of the
Commander-in-Chief, enlisted personnel of the Illinois | ||||||
6 | National Guard and Illinois Naval Militia shall
receive the | ||||||
7 | same pay as provided by law for enlisted personnel of the armed
| ||||||
8 | forces of the United States of like grade and longevity. | ||||||
9 | However, no
enlisted person shall receive less than $75 per day | ||||||
10 | for each day's service
performed.
| ||||||
11 | (Source: P.A. 85-1241; 86-1170.)
| ||||||
12 | (20 ILCS 1805/52) (from Ch. 129, par. 220.52)
| ||||||
13 | Sec. 52. Officers, warrant officers or enlisted personnel | ||||||
14 | of the
Illinois National Guard or Illinois Naval Militia who | ||||||
15 | may be wounded or
disabled in any way, while on duty and | ||||||
16 | lawfully performing the same, so
as to prevent their working at | ||||||
17 | their profession, trade or other
occupation from which they | ||||||
18 | gain their living, are entitled to be treated
by an officer of | ||||||
19 | the medical or dental department detailed by The
Adjutant | ||||||
20 | General and, as long as the Illinois National Guard or Naval | ||||||
21 | Militia has not
been called into federal service, are entitled | ||||||
22 | to all privileges due
them as State employees under the | ||||||
23 | "Workers' Compensation Act", approved
July 9, 1951, as now or | ||||||
24 | hereafter amended, and the "Workers'
Occupational Diseases |
| |||||||
| |||||||
1 | Act", approved July 9, 1951, as now or hereafter
amended.
| ||||||
2 | (Source: P.A. 85-1241.)
| ||||||
3 | (20 ILCS 1805/53) (from Ch. 129, par. 220.53)
| ||||||
4 | Sec. 53. When officers, warrant officers or enlisted | ||||||
5 | personnel of the
Illinois National Guard or Illinois Naval | ||||||
6 | Militia are injured, wounded or
killed while performing duty in | ||||||
7 | pursuance of orders from the
Commander-in-Chief, said | ||||||
8 | personnel or their heirs or dependents, shall have
a claim | ||||||
9 | against the State for financial help or assistance, and the | ||||||
10 | State
Court of Claims shall act on and adjust the same as the | ||||||
11 | merits of each case
may demand. Pending action of the Court of | ||||||
12 | Claims, the Commander-in-Chief
is authorized to relieve | ||||||
13 | emergency needs upon recommendation of a board of
three | ||||||
14 | officers, one of whom shall be an officer of the medical | ||||||
15 | department.
| ||||||
16 | (Source: P.A. 85-1241.)
| ||||||
17 | (20 ILCS 1805/62) (from Ch. 129, par. 220.62)
| ||||||
18 | Sec. 62. No military or naval organization shall be | ||||||
19 | maintained by the State
at any station, town, or city, unless | ||||||
20 | there be an available and suitable
hall for drills, together | ||||||
21 | with necessary and adequate company assembly
rooms, store and | ||||||
22 | locker and other rooms as may be required by the
| ||||||
23 | Commander-in-Chief.
| ||||||
24 | (Source: P.A. 85-1241.)
|
| |||||||
| |||||||
1 | (20 ILCS 1805/63 new) | ||||||
2 | Sec. 63. Armories of the naval force shall be situated | ||||||
3 | immediately on or near navigable waters of the State, in a | ||||||
4 | position to promote the efficiency of the service. The word | ||||||
5 | "armory", as used in any part of this Act when applied to the | ||||||
6 | naval force, shall be held to include vessel, boathouse or | ||||||
7 | dock, used as an armory or for the purpose of instruction, | ||||||
8 | drill, and defense.
| ||||||
9 | (20 ILCS 1805/65) (from Ch. 129, par. 220.65)
| ||||||
10 | Sec. 65. Subject to such reasonable regulations as may be | ||||||
11 | promulgated by the
Adjutant General, the use and rental of | ||||||
12 | armories may be permitted for any
reasonable and legitimate | ||||||
13 | civilian activities so long as the activities do not
interfere | ||||||
14 | with their use for military purposes. Proceeds received from | ||||||
15 | rentals,
above the expenses incident to the use, will be placed | ||||||
16 | in an "Armory Rental
Account" by the Adjutant General and used | ||||||
17 | for recruiting, athletic, and
recreational activities and | ||||||
18 | other purposes in the interest and for the benefit
of the | ||||||
19 | personnel of the Illinois National Guard and Illinois Naval | ||||||
20 | Militia . Expenditures of those
proceeds must be made on a | ||||||
21 | modified per capita basis with due consideration
given to the | ||||||
22 | proportion of each armory's generation of revenue, as | ||||||
23 | determined
by the Adjutant General.
| ||||||
24 | (Source: P.A. 92-252, eff. 8-3-01.)
|
| |||||||
| |||||||
1 | (20 ILCS 1805/68) (from Ch. 129, par. 220.68)
| ||||||
2 | Sec. 68. Military offenses applicable to the Illinois | ||||||
3 | National Guard and Illinois Naval Militia are
those offenses | ||||||
4 | and derelictions as are made
punishable by the military laws of | ||||||
5 | the United States and the State of
Illinois and all rules and | ||||||
6 | regulations based thereon.
| ||||||
7 | (Source: P.A. 85-1241.)
| ||||||
8 | (20 ILCS 1805/69) (from Ch. 129, par. 220.69)
| ||||||
9 | Sec. 69. The Courts-Martial for the Illinois National Guard | ||||||
10 | and Illinois Naval Militia shall be:
| ||||||
11 | (a) General courts-martial.
| ||||||
12 | (b) Special courts-martial.
| ||||||
13 | (c) Summary courts-martial.
| ||||||
14 | (Source: P.A. 85-1241.)
| ||||||
15 | (20 ILCS 1805/71) (from Ch. 129, par. 220.71)
| ||||||
16 | Sec. 71. General courts-martial shall be convened by order | ||||||
17 | of the Governor
and such courts shall have power to:
| ||||||
18 | (a) Impose fines not to exceed $500.00; sentence to | ||||||
19 | confinement in a
military guardhouse or in the county jail of | ||||||
20 | the county in which the
immediate organization of the accused | ||||||
21 | is permanently located, not to exceed
six months; sentence to | ||||||
22 | forfeiture of pay and allowances; reprimand;
sentence to | ||||||
23 | dismissal or dishonorable discharge from the service; or to
|
| |||||||
| |||||||
1 | reduction of non-commissioned officers to the ranks. Any two or | ||||||
2 | more of
such punishments may be combined in the sentence | ||||||
3 | authorized to be imposed
by such courts.
| ||||||
4 | (b) To impose a sentence of the same kind and degree as is | ||||||
5 | provided by
the criminal code of the State of Illinois upon | ||||||
6 | conviction of the following
offenses committed while the | ||||||
7 | individual is in the active service of the
State of Illinois: | ||||||
8 | larceny, robbery, burglary, arson, mayhem, second
degree | ||||||
9 | murder,
first degree murder, aggravated criminal sexual | ||||||
10 | assault,
predatory criminal sexual assault of a child,
criminal
| ||||||
11 | sexual assault,
assault and battery with intent to kill, or | ||||||
12 | wounding by
shooting or stabbing with intent to commit first | ||||||
13 | degree murder; but
should any member of
the Illinois National | ||||||
14 | Guard or Illinois Naval Militia while in the
discharge of duty | ||||||
15 | on active service in pursuance of orders from a superior
| ||||||
16 | authority, take life or injure any person or persons or | ||||||
17 | property in such
discharge of duty, the act or acts upon the | ||||||
18 | part of such enlisted
personnel, warrant officer or | ||||||
19 | commissioned officer shall be deemed to be
justifiable and | ||||||
20 | lawful and they shall not be prosecuted therefor in any
court | ||||||
21 | or incur any civil liability by reason thereof.
| ||||||
22 | (Source: P.A. 89-428, eff. 12-13-95; 89-462, eff. 5-29-96.)
| ||||||
23 | (20 ILCS 1805/74) (from Ch. 129, par. 220.74)
| ||||||
24 | Sec. 74. In trials by general and special courts-martial | ||||||
25 | the accused shall
be entitled to be represented by own employed |
| |||||||
| |||||||
1 | counsel or by a suitable
officer of the Illinois National Guard | ||||||
2 | or Illinois Naval Militia , to be
designated by said court, or | ||||||
3 | detailed by the officer convening the same, at
the request of | ||||||
4 | the accused.
| ||||||
5 | All proceedings of courts-martial shall be forwarded to and | ||||||
6 | receive
approval of the officer ordering the same before | ||||||
7 | sentence shall go into
effect, and such officer may remit, | ||||||
8 | mitigate or commute such sentence. No
sentence of dismissal or | ||||||
9 | of dishonorable discharge, or the reduction to the
ranks of | ||||||
10 | enlisted personnel, or which includes a fine of more than | ||||||
11 | $100.00,
or imprisonment for more than 30
thirty days, shall | ||||||
12 | take effect without the
approval of the Commander-in-Chief.
| ||||||
13 | In any trial by a general courts-martial or a special | ||||||
14 | courts-martial,
the State's Attorney of the county where the | ||||||
15 | offense is alleged to have
been committed, or his | ||||||
16 | representative, shall have the same right to be
present at all | ||||||
17 | sessions of any such courts-martial as the judge advocate of
| ||||||
18 | the court and to produce evidence and to examine and | ||||||
19 | cross-examine all
witnesses.
| ||||||
20 | (Source: P.A. 85-1241.)
| ||||||
21 | (20 ILCS 1805/82) (from Ch. 129, par. 220.82)
| ||||||
22 | Sec. 82. Judge advocates of general and special | ||||||
23 | courts-martial and summary
court officers are empowered to | ||||||
24 | administer oaths to witnesses before such
courts and to take | ||||||
25 | such depositions as may be required for use in military
trials. |
| |||||||
| |||||||
1 | Such officers and all adjutants are empowered to take
| ||||||
2 | acknowledgments and oaths to affidavits pertaining to the loss | ||||||
3 | or damage to
property, to applications for discharge, and in | ||||||
4 | general to any military
documents or business which would | ||||||
5 | otherwise require the action of a civil
officer authorized by | ||||||
6 | law to take acknowledgments. Such oaths, affidavits
and | ||||||
7 | acknowledgments shall have the same legal force and effect as | ||||||
8 | if taken
by a civil officer now authorized by law to take | ||||||
9 | acknowledgments.
Depositions of witnesses residing outside the | ||||||
10 | State of Illinois may be
taken before any civil officer | ||||||
11 | authorized by law to take the same, upon
reasonable notice | ||||||
12 | given. Such depositions may be either upon oral or
written | ||||||
13 | interrogatories.
| ||||||
14 | Oaths of office to any military or naval officer in the | ||||||
15 | service of this
State may be administered by any commissioned | ||||||
16 | officer thereof.
| ||||||
17 | The presiding officer, or recorder, of any military board | ||||||
18 | duly appointed
to conduct any investigation or inquiry, or an | ||||||
19 | officer detailed for such
purpose may likewise administer oaths | ||||||
20 | to any witness attending to testify
in such investigation or | ||||||
21 | inquiry.
| ||||||
22 | (Source: P.A. 85-1241.)
| ||||||
23 | (20 ILCS 1805/83) (from Ch. 129, par. 220.83)
| ||||||
24 | Sec. 83. Whenever there is a tumult, riot, mob or body of | ||||||
25 | persons acting
together by force with attempt to commit a |
| |||||||
| |||||||
1 | felony, or to offer violence to
persons or property, or by | ||||||
2 | force or violence to break or resist the laws of
the State, or | ||||||
3 | when such tumult, riot or mob is threatened it shall be
deemed | ||||||
4 | that a time of public disorder and danger then exists, and it | ||||||
5 | shall
be the duty of the Governor thereupon to order such | ||||||
6 | military or naval force
as he may deem necessary to aid the | ||||||
7 | civil authorities in suppressing such
violence and executing | ||||||
8 | the law.
| ||||||
9 | (Source: P.A. 85-1241.)
| ||||||
10 | (20 ILCS 1805/84) (from Ch. 129, par. 220.84)
| ||||||
11 | Sec. 84. Whenever any military or naval force is so ordered | ||||||
12 | out by the
Commander-in-Chief, the commanding officer thereof | ||||||
13 | may arrest any person or
persons in view without process and | ||||||
14 | hold them in custody until, by order of
the Commander-in-Chief, | ||||||
15 | such person or persons are discharged from custody
or delivered | ||||||
16 | over to the civil authorities. Such commanding officer may
also | ||||||
17 | use such force as he may deem necessary to suppress riots, | ||||||
18 | disperse
mobs, restore peace and execute the law.
| ||||||
19 | (Source: P.A. 85-1241.)
| ||||||
20 | (20 ILCS 1805/85) (from Ch. 129, par. 220.85)
| ||||||
21 | Sec. 85. Orders from civil officers to any military or | ||||||
22 | naval commander
shall specify only the work to be done or | ||||||
23 | result to be attained and shall
not include the method to be | ||||||
24 | employed as to which the military
or naval officer shall |
| |||||||
| |||||||
1 | exercise his discretion and be the sole judge as to what
means | ||||||
2 | are necessary.
| ||||||
3 | (Source: P.A. 85-1241.)
| ||||||
4 | (20 ILCS 1805/86) (from Ch. 129, par. 220.86)
| ||||||
5 | Sec. 86. Whenever 12 or more persons, any of them armed | ||||||
6 | with clubs or
dangerous weapons, or 30 or more, armed or | ||||||
7 | unarmed are unlawfully,
riotously or tumultuously assembled, | ||||||
8 | it is the duty of the commanding
officer of such military or | ||||||
9 | naval force as may be present on duty, to go
among the persons | ||||||
10 | so assembled, or as near them as safety will permit, and
in the | ||||||
11 | name of the State command them immediately to disperse, and if | ||||||
12 | they
do not obey, every person refusing to disperse shall be | ||||||
13 | deemed one of such
unlawful assembly and shall be guilty of a | ||||||
14 | Class A misdemeanor; and each
officer having notice of such | ||||||
15 | unlawful assembly and refusing or neglecting
to do their duty | ||||||
16 | in relation thereto, as aforesaid, shall be guilty of a
petty | ||||||
17 | offense.
| ||||||
18 | When persons so unlawfully assembled neglect or refuse, on | ||||||
19 | command, as
aforesaid, to disperse, it shall be the duty of the | ||||||
20 | above military
authorities to forthwith suppress such assembly | ||||||
21 | and disperse the persons
composing it in such manner as may be | ||||||
22 | most expedient.
| ||||||
23 | If in the efforts made as aforesaid to suppress such | ||||||
24 | assembly and to
arrest and secure the persons composing it who | ||||||
25 | neglect or refuse to
disperse, though the number remaining be |
| |||||||
| |||||||
1 | less than 12, any such
persons, or any persons, present as | ||||||
2 | spectators or otherwise, are killed or
wounded, the military or | ||||||
3 | naval personnel, each and all of them, shall be
held guiltless | ||||||
4 | of any crime and justified in law.
| ||||||
5 | (Source: P.A. 85-1241.)
| ||||||
6 | (20 ILCS 1805/87) (from Ch. 129, par. 220.87)
| ||||||
7 | Sec. 87. It is unlawful for any person to assault or fire | ||||||
8 | upon, throw any
missile at, against or upon any member or body | ||||||
9 | of the Illinois National
Guard or Illinois Naval Militia , when | ||||||
10 | going to, returning from or
performing any duty under the | ||||||
11 | provisions of this Article, and any person so
offending is | ||||||
12 | guilty of a felony and may on conviction be imprisoned in the
| ||||||
13 | penitentiary for not less than two nor more than five years.
| ||||||
14 | (Source: P.A. 85-1241.)
| ||||||
15 | (20 ILCS 1805/88) (from Ch. 129, par. 220.88)
| ||||||
16 | Sec. 88. If any portion of the Illinois National Guard or | ||||||
17 | Illinois Naval Militia in the performance
of any duty is | ||||||
18 | assailed, assaulted, attacked, or
in imminent danger thereof, | ||||||
19 | the commanding officer of such Illinois
National Guard or | ||||||
20 | Illinois Naval Militia may at once proceed to quell such
attack | ||||||
21 | and disperse the attacking parties and take all other steps for | ||||||
22 | the
safety of his command that he may deem necessary.
| ||||||
23 | (Source: P.A. 85-1241.)
|
| |||||||
| |||||||
1 | (20 ILCS 1805/89) (from Ch. 129, par. 220.89)
| ||||||
2 | Sec. 89. If any member of the Illinois National Guard or | ||||||
3 | Illinois Naval Militia in the performance
of military duty, or | ||||||
4 | in pursuance thereof, and
while acting as a member of the | ||||||
5 | Illinois National Guard or Illinois Naval Militia , kills, | ||||||
6 | wounds,
maims or injures any person, or causes, orders or
| ||||||
7 | directs the killing, wounding, maiming or injuring of any | ||||||
8 | person, or the
injury, destruction or confiscation of any | ||||||
9 | property, real or personal, the
officer commanding the military | ||||||
10 | force of which such member is a part shall,
as soon as possible | ||||||
11 | thereafter, convene a board to consist of not less than
3
three | ||||||
12 | nor more than 5
five commissioned officers of the military
or | ||||||
13 | naval force, who shall examine and inquire into the facts in | ||||||
14 | connection with, or
in relation to the act or acts to be | ||||||
15 | inquired of, and take the substance of
the proof or evidence of | ||||||
16 | the witnesses to, and participants in, such act or
acts down in | ||||||
17 | writing, and transmit the same together with their findings
and | ||||||
18 | recommendations from the facts adduced before said board to The
| ||||||
19 | Adjutant General.
| ||||||
20 | The findings of the board shall include one of the | ||||||
21 | following
recommendations, to-wit: That the individual under | ||||||
22 | investigation be brought
to trial before a general | ||||||
23 | courts-martial, or be wholly exonerated and
acquitted of | ||||||
24 | responsibility for the acts, or be turned over to the civil
| ||||||
25 | authorities to be dealt with as the law directs.
| ||||||
26 | The officer commanding said military force may cause the |
| |||||||
| |||||||
1 | arrest of any
member of the Illinois National Guard or Illinois | ||||||
2 | Naval Militia so killing,
wounding, or injuring any person or | ||||||
3 | persons, or of the officer, or the
non-commissioned , petty or | ||||||
4 | warrant officer directly responsible therefor,
by reason of | ||||||
5 | orders given by him in the execution of his military duty, or
| ||||||
6 | otherwise, and hold in arrest until discharged by competent | ||||||
7 | authority.
| ||||||
8 | (Source: P.A. 85-1241.)
| ||||||
9 | (20 ILCS 1805/90) (from Ch. 129, par. 220.90)
| ||||||
10 | Sec. 90. If any member of the Illinois National Guard or | ||||||
11 | Illinois Naval Militia is prosecuted by
civil or criminal | ||||||
12 | action for any act performed or
committed by such member, or an | ||||||
13 | act caused, ordered or directed by such
member to be done or | ||||||
14 | performed in furtherance of and while in the
performance of | ||||||
15 | military duty, all the expense of the defense of such action
or | ||||||
16 | actions civil or criminal, including attorney's fees, | ||||||
17 | witnesses' fees
for the defense, defendant's court costs and | ||||||
18 | all costs for transcripts of
records and abstracts thereof on | ||||||
19 | appeal by the defense, shall be paid by
the State; provided, | ||||||
20 | that the Attorney General of the State shall be first
consulted | ||||||
21 | in regard to, and approve of, the selection of the attorney for
| ||||||
22 | the defense: And, provided, further, that the Attorney General | ||||||
23 | of the State
may, if he see fit, assume the responsibility for | ||||||
24 | the defense of such
member and conduct the same personally or | ||||||
25 | by any one or more of his
assistants.
|
| |||||||
| |||||||
1 | (Source: P.A. 85-1241.)
| ||||||
2 | (20 ILCS 1805/92.1) (from Ch. 129, par. 220.92-1)
| ||||||
3 | Sec. 92.1. All civilian employees of the Army National | ||||||
4 | Guard ,
and Air
National Guard , and Naval Militia under the | ||||||
5 | jurisdiction of the Adjutant General are eligible
for | ||||||
6 | membership in the employee retirement, disability or death | ||||||
7 | benefit
system, and the group health insurance program | ||||||
8 | negotiated for and provided
on their behalf by the Adjutant | ||||||
9 | General pursuant to Section 24.1 of this
Act.
| ||||||
10 | (Source: Laws 1965, p. 2574.)
| ||||||
11 | (20 ILCS 1805/93) (from Ch. 129, par. 220.93)
| ||||||
12 | Sec. 93. No part of the land or naval forces shall leave | ||||||
13 | the State with
arms and equipment without the consent of the | ||||||
14 | Commander-in-Chief.
| ||||||
15 | (Source: P.A. 85-1241.)
| ||||||
16 | (20 ILCS 1805/93.1 new)
| ||||||
17 | Sec. 93.1. Naval militia; inventory. Within 6 months after | ||||||
18 | the effective date of this amendatory Act of the 95th General | ||||||
19 | Assembly, any entity in the State that possesses a water craft | ||||||
20 | or boat that is owned by the State shall report to the | ||||||
21 | Commander, Illinois Naval Militia, the number and type of all | ||||||
22 | those water craft or boats in the possession of that entity.
|
| |||||||
| |||||||
1 | (20 ILCS 1805/94a) (from Ch. 129, par. 220.94a)
| ||||||
2 | Sec. 94a. (a) As used in this Section, unless the context | ||||||
3 | clearly requires
otherwise:
| ||||||
4 | (1) "Civil disorder" means any public disturbance | ||||||
5 | involving acts of
violence by assemblages of 3 or more | ||||||
6 | persons which causes an immediate
danger of or results in | ||||||
7 | damage or injury to any real or tangible property
or | ||||||
8 | person.
| ||||||
9 | (2) "Firearm" means any weapon which is designed to or | ||||||
10 | may readily be
converted to expel any projectile by the | ||||||
11 | action of an explosive; or the
frame or receiver of any | ||||||
12 | such weapon.
| ||||||
13 | (3) "Explosive or incendiary device" means (A) | ||||||
14 | dynamite or any other form
of high explosive, (B) any | ||||||
15 | explosive bomb, grenade, missile or similar device,
or (C) | ||||||
16 | any incendiary bomb or grenade, fire bomb or similar | ||||||
17 | device, including
any device which (i) consists of or | ||||||
18 | includes a breakable container including
a flammable | ||||||
19 | liquid or compound, and a wick composed of any material | ||||||
20 | which,
when ignited, is capable of igniting such flammable | ||||||
21 | liquid or compound and
(ii) can be carried or thrown by one | ||||||
22 | individual acting alone.
| ||||||
23 | (b) It is unlawful for any person to:
| ||||||
24 | (1) Teach or demonstrate to any other person the use, | ||||||
25 | application, or
making of any firearm, explosive, | ||||||
26 | incendiary device or technique capable
of causing injury or |
| |||||||
| |||||||
1 | death to persons, knowing or having reason to know
and | ||||||
2 | intending that same will be unlawfully employed for use in, | ||||||
3 | or in
furtherance of, a civil disorder; or
| ||||||
4 | (2) Assemble with one or more persons for the purpose | ||||||
5 | of training with,
practicing with, or being instructed in | ||||||
6 | the use of any firearm, explosive,
incendiary device or | ||||||
7 | technique capable of causing injury or death to persons,
| ||||||
8 | intending to employ unlawfully the same for use in, or in | ||||||
9 | furtherance of,
a civil disorder.
| ||||||
10 | (c) Violation of subsection (b) of this Section is a Class | ||||||
11 | 4 felony.
| ||||||
12 | (d) Nothing contained in this Section makes unlawful any | ||||||
13 | activity of:
| ||||||
14 | (1) law enforcement officials of this or any other | ||||||
15 | jurisdiction while
engaged in the lawful performance of | ||||||
16 | their official duties;
| ||||||
17 | (2) federal officials required to carry firearms while | ||||||
18 | engaged in the
lawful performance of their official duties;
| ||||||
19 | (3) members of the Armed Forces of the United States ,
| ||||||
20 | or the Illinois National Guard , or the Illinois Naval | ||||||
21 | Militia
while engaged in the lawful performance of their | ||||||
22 | official duties;
| ||||||
23 | (4) any game commission, fish commission or law | ||||||
24 | enforcement agency (or
any agency licensed to provide | ||||||
25 | security services), or any hunting club,
rifle club, rifle | ||||||
26 | range, pistol range, shooting range or other organization
|
| |||||||
| |||||||
1 | or entity whose primary purpose is to teach the safe | ||||||
2 | handling or use of
firearms, archery equipment or other | ||||||
3 | weapons or techniques employed in
connection with lawful | ||||||
4 | sporting or other lawful activity;
| ||||||
5 | (5) any assembly for public historical re-enactment | ||||||
6 | purposes by
a historic military re-enactment group | ||||||
7 | portraying events in military
history presented for the | ||||||
8 | purposes of public education and entertainment;
provided | ||||||
9 | that any participants utilize historically appropriate | ||||||
10 | uniforms,
weapons and accoutrements.
| ||||||
11 | (Source: P.A. 86-1370.)
| ||||||
12 | (20 ILCS 1805/96) (from Ch. 129, par. 220.96)
| ||||||
13 | Sec. 96. Any filth, offal, or any putrid, or decaying | ||||||
14 | matter, material or
substance of any kind, which constitutes a | ||||||
15 | menace to public health or will
be offensive to the senses of | ||||||
16 | human beings, on any premises, or in any
place within one half | ||||||
17 | mile of any Illinois National Guard or Illinois Naval Militia | ||||||
18 | camp grounds,
rifle range, or buildings, or enclosure occupied | ||||||
19 | and
used, or about to be occupied or used by the Illinois | ||||||
20 | National Guard or Illinois Naval Militia in
the service of the | ||||||
21 | State or Federal Government,
or which may be called into the | ||||||
22 | service of either, is declared to be a
common nuisance, and the | ||||||
23 | department of Public Health is empowered to
determine whether | ||||||
24 | such nuisance exists, and if found to exist, to
forthwith, in | ||||||
25 | writing, order the person, firm, association, or private,
|
| |||||||
| |||||||
1 | public or municipal corporation, as the case may be, to | ||||||
2 | immediately abate
such nuisance; and upon failure to | ||||||
3 | immediately obey such order, the
Department of Public Health | ||||||
4 | shall abate such common nuisance and the
person, firm, | ||||||
5 | association, or corporation responsible for such common
| ||||||
6 | nuisance shall be liable for the cost and expense of such | ||||||
7 | abatement in an
action therefor at the suit of the People of | ||||||
8 | the State of Illinois.
| ||||||
9 | Any person or persons, either individually or as officers | ||||||
10 | of any
private, public or municipal corporation creating or | ||||||
11 | maintaining, or
responsible for the creation or maintenance of | ||||||
12 | such common nuisance, or
failing, or refusing to immediately | ||||||
13 | abate the same upon the written order
of the Department of | ||||||
14 | Public Health, shall be guilty of a Class C
misdemeanor.
| ||||||
15 | (Source: P.A. 85-1241.)
| ||||||
16 | (20 ILCS 1805/98) (from Ch. 129, par. 220.98)
| ||||||
17 | Sec. 98. If any person molests, interrupts or insults, by | ||||||
18 | abusive words or
behavior or obstructs any officer ,
or soldier , | ||||||
19 | or seaman while on duty at any
parade or drill, he may be put | ||||||
20 | immediately under guard, and kept at the
discretion of the | ||||||
21 | commanding officer, until the duty, parade or drill is
| ||||||
22 | concluded, and such commanding officer may turn over such | ||||||
23 | person to any
sheriff or to a police officer of a county, city | ||||||
24 | or town wherein such duty,
parade or drill is held, to be dealt | ||||||
25 | with as the law directs.
|
| |||||||
| |||||||
1 | (Source: P.A. 85-1241.)
| ||||||
2 | (20 ILCS 1805/100) (from Ch. 129, par. 220.100)
| ||||||
3 | Sec. 100. A person who, either by himself or with another, | ||||||
4 | wilfully
deprives a member of the Illinois National Guard,
| ||||||
5 | Illinois Naval Militia, or the reserve armed services of the | ||||||
6 | United States
of his employment, or prevents his being employed | ||||||
7 | by himself or another, or
obstructs or annoys a member of such | ||||||
8 | organization or his employer in
respect of his trade, business | ||||||
9 | or
employment because the member is
such member, or dissuades | ||||||
10 | any person from enlistment in the National Guard or Naval | ||||||
11 | Militia
by threat of injury to him in case he so enlists in
| ||||||
12 | respect of his employment, trade or business, shall be guilty | ||||||
13 | of a petty
offense. It is the duty of the State's Attorney of | ||||||
14 | the county wherein said
information is made or offense | ||||||
15 | committed to prosecute the action in the
name of the People of | ||||||
16 | the State of Illinois.
| ||||||
17 | (Source: P.A. 85-1241.)
| ||||||
18 | (20 ILCS 1805/101) (from Ch. 129, par. 220.101)
| ||||||
19 | Sec. 101. Any person not a member of the army or navy of | ||||||
20 | the United States, or of
the National Guard or Naval Militia of | ||||||
21 | one of the States, or of the Grand
Army of the Republic or | ||||||
22 | other patriotic military societies, or independent
military | ||||||
23 | organizations as authorized under Section 94 of this Article, | ||||||
24 | who
wears any uniform or designation of rank in use by the |
| |||||||
| |||||||
1 | Illinois National
Guard or Illinois Naval Militia , used or | ||||||
2 | authorized in this Act, shall be
guilty of a petty offense and | ||||||
3 | fined not less than $20 nor more than $100.
Such offender shall | ||||||
4 | be proceeded against as in the case of other
misdemeanors under | ||||||
5 | the statute, and the person so fined shall be committed
as | ||||||
6 | provided by law.
| ||||||
7 | All fines collected under this Section shall be transmitted | ||||||
8 | by the
officer collecting the same to the Treasurer of the | ||||||
9 | State of Illinois.
| ||||||
10 | (Source: P.A. 85-1241.)
| ||||||
11 | Section 40. The State Guard Act is amended by changing | ||||||
12 | Sections 2, 6, and 8 as follows:
| ||||||
13 | (20 ILCS 1815/2) (from Ch. 129, par. 230)
| ||||||
14 | Sec. 2. Whenever the Governor as Commander-in-Chief of the | ||||||
15 | military forces
of the State, deems it necessary or advisable | ||||||
16 | for the
purpose of executing the laws of the State, or of | ||||||
17 | preventing actual or
threatened violation thereof, such as | ||||||
18 | suppressing actual or threatened
insurrection, invasion, | ||||||
19 | tumult, riots, or mobs, or when the nation is at
war and a | ||||||
20 | requisition or order has been made, or is likely to be made,
by | ||||||
21 | the President of the United States calling the National Guard, | ||||||
22 | or
parts thereof, or the Illinois Naval Militia into the | ||||||
23 | National service, or for any other emergency, the Governor
may | ||||||
24 | issue a proclamation or call for volunteer companies, |
| |||||||
| |||||||
1 | battalions,
regiments, brigades, or other units of land ,
and | ||||||
2 | air , and naval forces to be known
as the Illinois State Guard | ||||||
3 | which shall be formed and organized from the
unorganized | ||||||
4 | militia of the State, consisting of all able-bodied
citizens | ||||||
5 | between the ages of 18 and 45 years, and of other able-bodied | ||||||
6 | citizens
between the ages of 45 and 55 years, as enlisted | ||||||
7 | personnel, and
of commissioned officers and warrant officers, | ||||||
8 | when made necessary by an
emergency.
| ||||||
9 | (Source: P.A. 85-1241.)
| ||||||
10 | (20 ILCS 1815/6) (from Ch. 129, par. 234)
| ||||||
11 | Sec. 6. The Governor may requisition from the War | ||||||
12 | Department of Defense of the United
States such arms and | ||||||
13 | equipment as may be available for use of the Illinois
State | ||||||
14 | Guard, and such other uniforms, arms and equipment as may | ||||||
15 | hereafter
be authorized by the Congress of the United States to | ||||||
16 | be made available to
the Illinois State Guard. The Governor may | ||||||
17 | make available for the use of
the Illinois State Guard such | ||||||
18 | uniforms, arms and equipment as may be owned
by the State or as | ||||||
19 | may be in possession of the State for the purpose of
such use.
| ||||||
20 | (Source: Laws 1951, p. 1999.)
| ||||||
21 | (20 ILCS 1815/8) (from Ch. 129, par. 236)
| ||||||
22 | Sec. 8. The uniforms, arms and other equipment of the | ||||||
23 | Illinois State Guard,
the minimum number of meetings per | ||||||
24 | calendar year, for instruction, drill
and training of the |
| |||||||
| |||||||
1 | various units thereof, the character of such
instruction and | ||||||
2 | training, and all other matters and things necessary or
| ||||||
3 | desirable for the complete organization, equipment, | ||||||
4 | discipline, efficiency,
and maintenance, of the Illinois State | ||||||
5 | Guard, not otherwise provided for,
shall be prescribed and | ||||||
6 | carried into effect by regulations promulgated by
The Adjutant | ||||||
7 | General, Chief of Staff, and approved by the Governor, which
| ||||||
8 | shall conform to any existing regulations prescribed by the | ||||||
9 | Secretary of Defense
War of the United States.
| ||||||
10 | (Source: Laws 1951, p. 1999.)
| ||||||
11 | Section 45. The Illinois National Guardsman's Compensation | ||||||
12 | Act is amended by changing Sections 1, 2, 3, and 4 as follows:
| ||||||
13 | (20 ILCS 1825/1) (from Ch. 129, par. 401)
| ||||||
14 | Sec. 1. This Act shall be known as and may be cited as the | ||||||
15 | "Illinois National
Guardsman's and Naval Militiaman's | ||||||
16 | Compensation Act".
| ||||||
17 | (Source: P.A. 85-1241.)
| ||||||
18 | (20 ILCS 1825/2) (from Ch. 129, par. 402)
| ||||||
19 | Sec. 2. As used in this Act, unless the context otherwise | ||||||
20 | requires: | ||||||
21 | (a) "Illinois National Guardsman" or "guardsman" and | ||||||
22 | "Naval Militiaman" or "militiaman" means any person who
is a | ||||||
23 | member of the Illinois National
Guard or Naval Militia under |
| |||||||
| |||||||
1 | "The Military Code of Illinois", approved July 8, 1957, as | ||||||
2 | amended.
| ||||||
3 | (b) "Killed in the line of duty" means losing one's life as | ||||||
4 | a result of
injury received while on duty as an Illinois | ||||||
5 | national guardsman or naval militiaman , if the
death occurs | ||||||
6 | within one year from the date the injury
was received and if | ||||||
7 | that injury arose from violence or any other accidental
cause | ||||||
8 | except that the benefits this Act shall not be provided in the | ||||||
9 | event
a guardsman or militiaman is killed while on active | ||||||
10 | military service
pursuant to an order of the President of the | ||||||
11 | United States. The terms
excludes death resulting from the | ||||||
12 | willful misconduct or intoxication of the
guardsman or | ||||||
13 | militiaman ; however, the burden of proof of such willful
| ||||||
14 | misconduct or intoxication of the guardsman or militiaman is on | ||||||
15 | the
Attorney General.
| ||||||
16 | (Source: P.A. 85-1241 .)
| ||||||
17 | (20 ILCS 1825/3)
(from Ch. 129, par. 403)
| ||||||
18 | Sec. 3. If a claim therefor is made within one year of the | ||||||
19 | date of the death
of the guardsman or militiaman , compensation | ||||||
20 | shall be paid to
the
person designated by such guardsman or | ||||||
21 | militiaman killed while on duty. The amount of
compensation | ||||||
22 | shall be equal to the greater of (i) $100,000 or (ii) the | ||||||
23 | amount
of compensation payable under Section
3 of the Line of | ||||||
24 | Duty
Compensation Act when an
individual to whom that Act | ||||||
25 | applies is killed in the line of duty. If no
beneficiary is
|
| |||||||
| |||||||
1 | designated or surviving at the death of the guardsman or | ||||||
2 | militiaman killed while on duty, the
compensation shall be paid | ||||||
3 | as follows:
| ||||||
4 | (a) When there is a surviving spouse, the entire sum | ||||||
5 | shall be paid to
the spouse.
| ||||||
6 | (b) When there is no surviving spouse, but a surviving | ||||||
7 | descendant of the
decedent, the entire sum shall be paid to | ||||||
8 | the decedent's descendants per
stirpes.
| ||||||
9 | (c) When there is neither a surviving spouse nor a | ||||||
10 | surviving descendant,
the entire sum shall be paid to the | ||||||
11 | parents of the decedent in equal parts,
allowing to the | ||||||
12 | surviving parent, if one is dead, the entire sum.
| ||||||
13 | (d) When there is no surviving spouse, descendant or | ||||||
14 | parent of the
decedent, but there are surviving brothers or | ||||||
15 | sisters, or descendants of a
brother or sister, who were | ||||||
16 | receiving their principal support from the
decedent at his | ||||||
17 | death, the entire sum shall be paid, in equal parts, to the
| ||||||
18 | dependent brothers or sisters or dependent descendant of a | ||||||
19 | brother or
sister. Dependency shall be determined by the | ||||||
20 | Court of Claims based upon
the investigation and report of | ||||||
21 | the Attorney General.
| ||||||
22 | When there is no beneficiary designated or surviving at the | ||||||
23 | death of the
guardsman or militiaman killed while on duty and | ||||||
24 | no surviving spouse,
descendant, parent, dependent brother or | ||||||
25 | sister, or dependent
descendant
of a brother or sister, no | ||||||
26 | compensation shall be payable under this Act.
|
| |||||||
| |||||||
1 | No part of such compensation may be paid to any other | ||||||
2 | person for any
efforts in securing such compensation.
| ||||||
3 | If compensation is payable under the Line of Duty
| ||||||
4 | Compensation Act because of the death
of a guardsman, the | ||||||
5 | provisions of that Act shall apply to the payment of that | ||||||
6 | compensation.
| ||||||
7 | (Source: P.A. 93-1047, eff. 10-18-04; 94-844, eff. 6-8-06.)
| ||||||
8 | (20 ILCS 1825/4) (from Ch. 129, par. 404)
| ||||||
9 | Sec. 4. Notwithstanding Section 3, no compensation is | ||||||
10 | payable under this Act
unless a claim therefor is filed, within | ||||||
11 | the time specified by that
Section with the Court of Claims on | ||||||
12 | an application prescribed and
furnished by the Attorney General | ||||||
13 | and setting forth:
| ||||||
14 | (a) the name, address and rank or grade in which the | ||||||
15 | guardsman or militiaman was serving
at the time of this death;
| ||||||
16 | (b) the names and addresses of person or persons designated | ||||||
17 | by the
guardsman or militiaman to receive the compensation and, | ||||||
18 | if more than one,
the percentage or share to be paid to each | ||||||
19 | such person, or if there has
been no such designation, the name | ||||||
20 | and address of the personal
representative of the estate of the | ||||||
21 | guardsman or militiaman ;
| ||||||
22 | (c) a full, factual account of the circumstances resulting | ||||||
23 | in or the
course of events causing the death of the guardsman | ||||||
24 | or militiaman ; and
| ||||||
25 | (d) such other information as the Court of Claims |
| |||||||
| |||||||
1 | reasonably requires.
| ||||||
2 | When a claim is filed, the Attorney General shall make an | ||||||
3 | investigation
for substantiation of matters set forth in such | ||||||
4 | an application.
| ||||||
5 | (Source: P.A. 85-1241.)
| ||||||
6 | Section 50. The Illinois Income Tax Act is amended by | ||||||
7 | changing Section 203 as follows:
| ||||||
8 | (35 ILCS 5/203) (from Ch. 120, par. 2-203)
| ||||||
9 | Sec. 203. Base income defined.
| ||||||
10 | (a) Individuals.
| ||||||
11 | (1) In general. In the case of an individual, base | ||||||
12 | income means an
amount equal to the taxpayer's adjusted | ||||||
13 | gross income for the taxable
year as modified by paragraph | ||||||
14 | (2).
| ||||||
15 | (2) Modifications. The adjusted gross income referred | ||||||
16 | to in
paragraph (1) shall be modified by adding thereto the | ||||||
17 | sum of the
following amounts:
| ||||||
18 | (A) An amount equal to all amounts paid or accrued | ||||||
19 | to the taxpayer
as interest or dividends during the | ||||||
20 | taxable year to the extent excluded
from gross income | ||||||
21 | in the computation of adjusted gross income, except | ||||||
22 | stock
dividends of qualified public utilities | ||||||
23 | described in Section 305(e) of the
Internal Revenue | ||||||
24 | Code;
|
| |||||||
| |||||||
1 | (B) An amount equal to the amount of tax imposed by | ||||||
2 | this Act to the
extent deducted from gross income in | ||||||
3 | the computation of adjusted gross
income for the | ||||||
4 | taxable year;
| ||||||
5 | (C) An amount equal to the amount received during | ||||||
6 | the taxable year
as a recovery or refund of real | ||||||
7 | property taxes paid with respect to the
taxpayer's | ||||||
8 | principal residence under the Revenue Act of
1939 and | ||||||
9 | for which a deduction was previously taken under | ||||||
10 | subparagraph (L) of
this paragraph (2) prior to July 1, | ||||||
11 | 1991, the retrospective application date of
Article 4 | ||||||
12 | of Public Act 87-17. In the case of multi-unit or | ||||||
13 | multi-use
structures and farm dwellings, the taxes on | ||||||
14 | the taxpayer's principal residence
shall be that | ||||||
15 | portion of the total taxes for the entire property | ||||||
16 | which is
attributable to such principal residence;
| ||||||
17 | (D) An amount equal to the amount of the capital | ||||||
18 | gain deduction
allowable under the Internal Revenue | ||||||
19 | Code, to the extent deducted from gross
income in the | ||||||
20 | computation of adjusted gross income;
| ||||||
21 | (D-5) An amount, to the extent not included in | ||||||
22 | adjusted gross income,
equal to the amount of money | ||||||
23 | withdrawn by the taxpayer in the taxable year from
a | ||||||
24 | medical care savings account and the interest earned on | ||||||
25 | the account in the
taxable year of a withdrawal | ||||||
26 | pursuant to subsection (b) of Section 20 of the
Medical |
| |||||||
| |||||||
1 | Care Savings Account Act or subsection (b) of Section | ||||||
2 | 20 of the
Medical Care Savings Account Act of 2000;
| ||||||
3 | (D-10) For taxable years ending after December 31, | ||||||
4 | 1997, an
amount equal to any eligible remediation costs | ||||||
5 | that the individual
deducted in computing adjusted | ||||||
6 | gross income and for which the
individual claims a | ||||||
7 | credit under subsection (l) of Section 201;
| ||||||
8 | (D-15) For taxable years 2001 and thereafter, an | ||||||
9 | amount equal to the
bonus depreciation deduction taken | ||||||
10 | on the taxpayer's federal income tax return for the | ||||||
11 | taxable
year under subsection (k) of Section 168 of the | ||||||
12 | Internal Revenue Code;
| ||||||
13 | (D-16) If the taxpayer sells, transfers, abandons, | ||||||
14 | or otherwise disposes of property for which the | ||||||
15 | taxpayer was required in any taxable year to
make an | ||||||
16 | addition modification under subparagraph (D-15), then | ||||||
17 | an amount equal
to the aggregate amount of the | ||||||
18 | deductions taken in all taxable
years under | ||||||
19 | subparagraph (Z) with respect to that property.
| ||||||
20 | If the taxpayer continues to own property through | ||||||
21 | the last day of the last tax year for which the | ||||||
22 | taxpayer may claim a depreciation deduction for | ||||||
23 | federal income tax purposes and for which the taxpayer | ||||||
24 | was allowed in any taxable year to make a subtraction | ||||||
25 | modification under subparagraph (Z), then an amount | ||||||
26 | equal to that subtraction modification.
|
| |||||||
| |||||||
1 | The taxpayer is required to make the addition | ||||||
2 | modification under this
subparagraph
only once with | ||||||
3 | respect to any one piece of property;
| ||||||
4 | (D-17) For taxable years ending on or after | ||||||
5 | December 31, 2004, an amount equal to the amount | ||||||
6 | otherwise allowed as a deduction in computing base | ||||||
7 | income for interest paid, accrued, or incurred, | ||||||
8 | directly or indirectly, to a foreign person who would | ||||||
9 | be a member of the same unitary business group but for | ||||||
10 | the fact that foreign person's business activity | ||||||
11 | outside the United States is 80% or more of the foreign | ||||||
12 | person's total business activity. The addition | ||||||
13 | modification required by this subparagraph shall be | ||||||
14 | reduced to the extent that dividends were included in | ||||||
15 | base income of the unitary group for the same taxable | ||||||
16 | year and received by the taxpayer or by a member of the | ||||||
17 | taxpayer's unitary business group (including amounts | ||||||
18 | included in gross income under Sections 951 through 964 | ||||||
19 | of the Internal Revenue Code and amounts included in | ||||||
20 | gross income under Section 78 of the Internal Revenue | ||||||
21 | Code) with respect to the stock of the same person to | ||||||
22 | whom the interest was paid, accrued, or incurred. | ||||||
23 | This paragraph shall not apply to the following:
| ||||||
24 | (i) an item of interest paid, accrued, or | ||||||
25 | incurred, directly or indirectly, to a foreign | ||||||
26 | person who is subject in a foreign country or |
| |||||||
| |||||||
1 | state, other than a state which requires mandatory | ||||||
2 | unitary reporting, to a tax on or measured by net | ||||||
3 | income with respect to such interest; or | ||||||
4 | (ii) an item of interest paid, accrued, or | ||||||
5 | incurred, directly or indirectly, to a foreign | ||||||
6 | person if the taxpayer can establish, based on a | ||||||
7 | preponderance of the evidence, both of the | ||||||
8 | following: | ||||||
9 | (a) the foreign person, during the same | ||||||
10 | taxable year, paid, accrued, or incurred, the | ||||||
11 | interest to a person that is not a related | ||||||
12 | member, and | ||||||
13 | (b) the transaction giving rise to the | ||||||
14 | interest expense between the taxpayer and the | ||||||
15 | foreign person did not have as a principal | ||||||
16 | purpose the avoidance of Illinois income tax, | ||||||
17 | and is paid pursuant to a contract or agreement | ||||||
18 | that reflects an arm's-length interest rate | ||||||
19 | and terms; or
| ||||||
20 | (iii) the taxpayer can establish, based on | ||||||
21 | clear and convincing evidence, that the interest | ||||||
22 | paid, accrued, or incurred relates to a contract or | ||||||
23 | agreement entered into at arm's-length rates and | ||||||
24 | terms and the principal purpose for the payment is | ||||||
25 | not federal or Illinois tax avoidance; or
| ||||||
26 | (iv) an item of interest paid, accrued, or |
| |||||||
| |||||||
1 | incurred, directly or indirectly, to a foreign | ||||||
2 | person if the taxpayer establishes by clear and | ||||||
3 | convincing evidence that the adjustments are | ||||||
4 | unreasonable; or if the taxpayer and the Director | ||||||
5 | agree in writing to the application or use of an | ||||||
6 | alternative method of apportionment under Section | ||||||
7 | 304(f).
| ||||||
8 | Nothing in this subsection shall preclude the | ||||||
9 | Director from making any other adjustment | ||||||
10 | otherwise allowed under Section 404 of this Act for | ||||||
11 | any tax year beginning after the effective date of | ||||||
12 | this amendment provided such adjustment is made | ||||||
13 | pursuant to regulation adopted by the Department | ||||||
14 | and such regulations provide methods and standards | ||||||
15 | by which the Department will utilize its authority | ||||||
16 | under Section 404 of this Act;
| ||||||
17 | (D-18) For taxable years ending on or after | ||||||
18 | December 31, 2004, an amount equal to the amount of | ||||||
19 | intangible expenses and costs otherwise allowed as a | ||||||
20 | deduction in computing base income, and that were paid, | ||||||
21 | accrued, or incurred, directly or indirectly, to a | ||||||
22 | foreign person who would be a member of the same | ||||||
23 | unitary business group but for the fact that the | ||||||
24 | foreign person's business activity outside the United | ||||||
25 | States is 80% or more of that person's total business | ||||||
26 | activity. The addition modification required by this |
| |||||||
| |||||||
1 | subparagraph shall be reduced to the extent that | ||||||
2 | dividends were included in base income of the unitary | ||||||
3 | group for the same taxable year and received by the | ||||||
4 | taxpayer or by a member of the taxpayer's unitary | ||||||
5 | business group (including amounts included in gross | ||||||
6 | income under Sections 951 through 964 of the Internal | ||||||
7 | Revenue Code and amounts included in gross income under | ||||||
8 | Section 78 of the Internal Revenue Code) with respect | ||||||
9 | to the stock of the same person to whom the intangible | ||||||
10 | expenses and costs were directly or indirectly paid, | ||||||
11 | incurred, or accrued. The preceding sentence does not | ||||||
12 | apply to the extent that the same dividends caused a | ||||||
13 | reduction to the addition modification required under | ||||||
14 | Section 203(a)(2)(D-17) of this Act. As used in this | ||||||
15 | subparagraph, the term "intangible expenses and costs" | ||||||
16 | includes (1) expenses, losses, and costs for, or | ||||||
17 | related to, the direct or indirect acquisition, use, | ||||||
18 | maintenance or management, ownership, sale, exchange, | ||||||
19 | or any other disposition of intangible property; (2) | ||||||
20 | losses incurred, directly or indirectly, from | ||||||
21 | factoring transactions or discounting transactions; | ||||||
22 | (3) royalty, patent, technical, and copyright fees; | ||||||
23 | (4) licensing fees; and (5) other similar expenses and | ||||||
24 | costs.
For purposes of this subparagraph, "intangible | ||||||
25 | property" includes patents, patent applications, trade | ||||||
26 | names, trademarks, service marks, copyrights, mask |
| |||||||
| |||||||
1 | works, trade secrets, and similar types of intangible | ||||||
2 | assets. | ||||||
3 | This paragraph shall not apply to the following: | ||||||
4 | (i) any item of intangible expenses or costs | ||||||
5 | paid, accrued, or incurred, directly or | ||||||
6 | indirectly, from a transaction with a foreign | ||||||
7 | person who is subject in a foreign country or | ||||||
8 | state, other than a state which requires mandatory | ||||||
9 | unitary reporting, to a tax on or measured by net | ||||||
10 | income with respect to such item; or | ||||||
11 | (ii) any item of intangible expense or cost | ||||||
12 | paid, accrued, or incurred, directly or | ||||||
13 | indirectly, if the taxpayer can establish, based | ||||||
14 | on a preponderance of the evidence, both of the | ||||||
15 | following: | ||||||
16 | (a) the foreign person during the same | ||||||
17 | taxable year paid, accrued, or incurred, the | ||||||
18 | intangible expense or cost to a person that is | ||||||
19 | not a related member, and | ||||||
20 | (b) the transaction giving rise to the | ||||||
21 | intangible expense or cost between the | ||||||
22 | taxpayer and the foreign person did not have as | ||||||
23 | a principal purpose the avoidance of Illinois | ||||||
24 | income tax, and is paid pursuant to a contract | ||||||
25 | or agreement that reflects arm's-length terms; | ||||||
26 | or |
| |||||||
| |||||||
1 | (iii) any item of intangible expense or cost | ||||||
2 | paid, accrued, or incurred, directly or | ||||||
3 | indirectly, from a transaction with a foreign | ||||||
4 | person if the taxpayer establishes by clear and | ||||||
5 | convincing evidence, that the adjustments are | ||||||
6 | unreasonable; or if the taxpayer and the Director | ||||||
7 | agree in writing to the application or use of an | ||||||
8 | alternative method of apportionment under Section | ||||||
9 | 304(f);
| ||||||
10 | Nothing in this subsection shall preclude the | ||||||
11 | Director from making any other adjustment | ||||||
12 | otherwise allowed under Section 404 of this Act for | ||||||
13 | any tax year beginning after the effective date of | ||||||
14 | this amendment provided such adjustment is made | ||||||
15 | pursuant to regulation adopted by the Department | ||||||
16 | and such regulations provide methods and standards | ||||||
17 | by which the Department will utilize its authority | ||||||
18 | under Section 404 of this Act;
| ||||||
19 | (D-20) For taxable years beginning on or after | ||||||
20 | January 1,
2002, in
the
case of a distribution from a | ||||||
21 | qualified tuition program under Section 529 of
the | ||||||
22 | Internal Revenue Code, other than (i) a distribution | ||||||
23 | from a College Savings
Pool created under Section 16.5 | ||||||
24 | of the State Treasurer Act or (ii) a
distribution from | ||||||
25 | the Illinois Prepaid Tuition Trust Fund, an amount | ||||||
26 | equal to
the amount excluded from gross income under |
| |||||||
| |||||||
1 | Section 529(c)(3)(B);
| ||||||
2 | and by deducting from the total so obtained the
sum of the | ||||||
3 | following amounts:
| ||||||
4 | (E) For taxable years ending before December 31, | ||||||
5 | 2001,
any amount included in such total in respect of | ||||||
6 | any compensation
(including but not limited to any | ||||||
7 | compensation paid or accrued to a
serviceman while a | ||||||
8 | prisoner of war or missing in action) paid to a | ||||||
9 | resident
by reason of being on active duty in the Armed | ||||||
10 | Forces of the United States
and in respect of any | ||||||
11 | compensation paid or accrued to a resident who as a
| ||||||
12 | governmental employee was a prisoner of war or missing | ||||||
13 | in action, and in
respect of any compensation paid to a | ||||||
14 | resident in 1971 or thereafter for
annual training | ||||||
15 | performed pursuant to Sections 502 and 503, Title 32,
| ||||||
16 | United States Code as a member of the Illinois National | ||||||
17 | Guard or the Illinois Naval Militia .
For taxable years | ||||||
18 | ending on or after December 31, 2001, any amount | ||||||
19 | included in
such total in respect of any compensation | ||||||
20 | (including but not limited to any
compensation paid or | ||||||
21 | accrued to a serviceman while a prisoner of war or | ||||||
22 | missing
in action) paid to a resident by reason of | ||||||
23 | being a member of any component of
the Armed Forces of | ||||||
24 | the United States and in respect of any compensation | ||||||
25 | paid
or accrued to a resident who as a governmental | ||||||
26 | employee was a prisoner of war
or missing in action, |
| |||||||
| |||||||
1 | and in respect of any compensation paid to a resident | ||||||
2 | in
2001 or thereafter by reason of being a member of | ||||||
3 | the Illinois National Guard or the Illinois Naval | ||||||
4 | Militia .
The provisions of this amendatory Act of the | ||||||
5 | 92nd General Assembly are exempt
from the provisions of | ||||||
6 | Section 250;
| ||||||
7 | (F) An amount equal to all amounts included in such | ||||||
8 | total pursuant
to the provisions of Sections 402(a), | ||||||
9 | 402(c), 403(a), 403(b), 406(a), 407(a),
and 408 of the | ||||||
10 | Internal Revenue Code, or included in such total as
| ||||||
11 | distributions under the provisions of any retirement | ||||||
12 | or disability plan for
employees of any governmental | ||||||
13 | agency or unit, or retirement payments to
retired | ||||||
14 | partners, which payments are excluded in computing net | ||||||
15 | earnings
from self employment by Section 1402 of the | ||||||
16 | Internal Revenue Code and
regulations adopted pursuant | ||||||
17 | thereto;
| ||||||
18 | (G) The valuation limitation amount;
| ||||||
19 | (H) An amount equal to the amount of any tax | ||||||
20 | imposed by this Act
which was refunded to the taxpayer | ||||||
21 | and included in such total for the
taxable year;
| ||||||
22 | (I) An amount equal to all amounts included in such | ||||||
23 | total pursuant
to the provisions of Section 111 of the | ||||||
24 | Internal Revenue Code as a
recovery of items previously | ||||||
25 | deducted from adjusted gross income in the
computation | ||||||
26 | of taxable income;
|
| |||||||
| |||||||
1 | (J) An amount equal to those dividends included in | ||||||
2 | such total which were
paid by a corporation which | ||||||
3 | conducts business operations in an Enterprise
Zone or | ||||||
4 | zones created under the Illinois Enterprise Zone Act or | ||||||
5 | a River Edge Redevelopment Zone or zones created under | ||||||
6 | the River Edge Redevelopment Zone Act, and conducts
| ||||||
7 | substantially all of its operations in an Enterprise | ||||||
8 | Zone or zones or a River Edge Redevelopment Zone or | ||||||
9 | zones. This subparagraph (J) is exempt from the | ||||||
10 | provisions of Section 250;
| ||||||
11 | (K) An amount equal to those dividends included in | ||||||
12 | such total that
were paid by a corporation that | ||||||
13 | conducts business operations in a federally
designated | ||||||
14 | Foreign Trade Zone or Sub-Zone and that is designated a | ||||||
15 | High Impact
Business located in Illinois; provided | ||||||
16 | that dividends eligible for the
deduction provided in | ||||||
17 | subparagraph (J) of paragraph (2) of this subsection
| ||||||
18 | shall not be eligible for the deduction provided under | ||||||
19 | this subparagraph
(K);
| ||||||
20 | (L) For taxable years ending after December 31, | ||||||
21 | 1983, an amount equal to
all social security benefits | ||||||
22 | and railroad retirement benefits included in
such | ||||||
23 | total pursuant to Sections 72(r) and 86 of the Internal | ||||||
24 | Revenue Code;
| ||||||
25 | (M) With the exception of any amounts subtracted | ||||||
26 | under subparagraph
(N), an amount equal to the sum of |
| |||||||
| |||||||
1 | all amounts disallowed as
deductions by (i) Sections | ||||||
2 | 171(a) (2), and 265(2) of the Internal Revenue Code
of | ||||||
3 | 1954, as now or hereafter amended, and all amounts of | ||||||
4 | expenses allocable
to interest and disallowed as | ||||||
5 | deductions by Section 265(1) of the Internal
Revenue | ||||||
6 | Code of 1954, as now or hereafter amended;
and (ii) for | ||||||
7 | taxable years
ending on or after August 13, 1999, | ||||||
8 | Sections 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of | ||||||
9 | the Internal Revenue Code; the provisions of this
| ||||||
10 | subparagraph are exempt from the provisions of Section | ||||||
11 | 250;
| ||||||
12 | (N) An amount equal to all amounts included in such | ||||||
13 | total which are
exempt from taxation by this State | ||||||
14 | either by reason of its statutes or
Constitution
or by | ||||||
15 | reason of the Constitution, treaties or statutes of the | ||||||
16 | United States;
provided that, in the case of any | ||||||
17 | statute of this State that exempts income
derived from | ||||||
18 | bonds or other obligations from the tax imposed under | ||||||
19 | this Act,
the amount exempted shall be the interest net | ||||||
20 | of bond premium amortization;
| ||||||
21 | (O) An amount equal to any contribution made to a | ||||||
22 | job training
project established pursuant to the Tax | ||||||
23 | Increment Allocation Redevelopment Act;
| ||||||
24 | (P) An amount equal to the amount of the deduction | ||||||
25 | used to compute the
federal income tax credit for | ||||||
26 | restoration of substantial amounts held under
claim of |
| |||||||
| |||||||
1 | right for the taxable year pursuant to Section 1341 of | ||||||
2 | the
Internal Revenue Code of 1986;
| ||||||
3 | (Q) An amount equal to any amounts included in such | ||||||
4 | total, received by
the taxpayer as an acceleration in | ||||||
5 | the payment of life, endowment or annuity
benefits in | ||||||
6 | advance of the time they would otherwise be payable as | ||||||
7 | an indemnity
for a terminal illness;
| ||||||
8 | (R) An amount equal to the amount of any federal or | ||||||
9 | State bonus paid
to veterans of the Persian Gulf War;
| ||||||
10 | (S) An amount, to the extent included in adjusted | ||||||
11 | gross income, equal
to the amount of a contribution | ||||||
12 | made in the taxable year on behalf of the
taxpayer to a | ||||||
13 | medical care savings account established under the | ||||||
14 | Medical Care
Savings Account Act or the Medical Care | ||||||
15 | Savings Account Act of 2000 to the
extent the | ||||||
16 | contribution is accepted by the account
administrator | ||||||
17 | as provided in that Act;
| ||||||
18 | (T) An amount, to the extent included in adjusted | ||||||
19 | gross income, equal to
the amount of interest earned in | ||||||
20 | the taxable year on a medical care savings
account | ||||||
21 | established under the Medical Care Savings Account Act | ||||||
22 | or the Medical
Care Savings Account Act of 2000 on | ||||||
23 | behalf of the
taxpayer, other than interest added | ||||||
24 | pursuant to item (D-5) of this paragraph
(2);
| ||||||
25 | (U) For one taxable year beginning on or after | ||||||
26 | January 1,
1994, an
amount equal to the total amount of |
| |||||||
| |||||||
1 | tax imposed and paid under subsections (a)
and (b) of | ||||||
2 | Section 201 of this Act on grant amounts received by | ||||||
3 | the taxpayer
under the Nursing Home Grant Assistance | ||||||
4 | Act during the taxpayer's taxable years
1992 and 1993;
| ||||||
5 | (V) Beginning with tax years ending on or after | ||||||
6 | December 31, 1995 and
ending with tax years ending on | ||||||
7 | or before December 31, 2004, an amount equal to
the | ||||||
8 | amount paid by a taxpayer who is a
self-employed | ||||||
9 | taxpayer, a partner of a partnership, or a
shareholder | ||||||
10 | in a Subchapter S corporation for health insurance or | ||||||
11 | long-term
care insurance for that taxpayer or that | ||||||
12 | taxpayer's spouse or dependents, to
the extent that the | ||||||
13 | amount paid for that health insurance or long-term care
| ||||||
14 | insurance may be deducted under Section 213 of the | ||||||
15 | Internal Revenue Code of
1986, has not been deducted on | ||||||
16 | the federal income tax return of the taxpayer,
and does | ||||||
17 | not exceed the taxable income attributable to that | ||||||
18 | taxpayer's income,
self-employment income, or | ||||||
19 | Subchapter S corporation income; except that no
| ||||||
20 | deduction shall be allowed under this item (V) if the | ||||||
21 | taxpayer is eligible to
participate in any health | ||||||
22 | insurance or long-term care insurance plan of an
| ||||||
23 | employer of the taxpayer or the taxpayer's
spouse. The | ||||||
24 | amount of the health insurance and long-term care | ||||||
25 | insurance
subtracted under this item (V) shall be | ||||||
26 | determined by multiplying total
health insurance and |
| |||||||
| |||||||
1 | long-term care insurance premiums paid by the taxpayer
| ||||||
2 | times a number that represents the fractional | ||||||
3 | percentage of eligible medical
expenses under Section | ||||||
4 | 213 of the Internal Revenue Code of 1986 not actually
| ||||||
5 | deducted on the taxpayer's federal income tax return;
| ||||||
6 | (W) For taxable years beginning on or after January | ||||||
7 | 1, 1998,
all amounts included in the taxpayer's federal | ||||||
8 | gross income
in the taxable year from amounts converted | ||||||
9 | from a regular IRA to a Roth IRA.
This paragraph is | ||||||
10 | exempt from the provisions of Section
250;
| ||||||
11 | (X) For taxable year 1999 and thereafter, an amount | ||||||
12 | equal to the
amount of any (i) distributions, to the | ||||||
13 | extent includible in gross income for
federal income | ||||||
14 | tax purposes, made to the taxpayer because of his or | ||||||
15 | her status
as a victim of persecution for racial or | ||||||
16 | religious reasons by Nazi Germany or
any other Axis | ||||||
17 | regime or as an heir of the victim and (ii) items
of | ||||||
18 | income, to the extent
includible in gross income for | ||||||
19 | federal income tax purposes, attributable to,
derived | ||||||
20 | from or in any way related to assets stolen from, | ||||||
21 | hidden from, or
otherwise lost to a victim of
| ||||||
22 | persecution for racial or religious reasons by Nazi | ||||||
23 | Germany or any other Axis
regime immediately prior to, | ||||||
24 | during, and immediately after World War II,
including, | ||||||
25 | but
not limited to, interest on the proceeds receivable | ||||||
26 | as insurance
under policies issued to a victim of |
| |||||||
| |||||||
1 | persecution for racial or religious
reasons
by Nazi | ||||||
2 | Germany or any other Axis regime by European insurance | ||||||
3 | companies
immediately prior to and during World War II;
| ||||||
4 | provided, however, this subtraction from federal | ||||||
5 | adjusted gross income does not
apply to assets acquired | ||||||
6 | with such assets or with the proceeds from the sale of
| ||||||
7 | such assets; provided, further, this paragraph shall | ||||||
8 | only apply to a taxpayer
who was the first recipient of | ||||||
9 | such assets after their recovery and who is a
victim of | ||||||
10 | persecution for racial or religious reasons
by Nazi | ||||||
11 | Germany or any other Axis regime or as an heir of the | ||||||
12 | victim. The
amount of and the eligibility for any | ||||||
13 | public assistance, benefit, or
similar entitlement is | ||||||
14 | not affected by the inclusion of items (i) and (ii) of
| ||||||
15 | this paragraph in gross income for federal income tax | ||||||
16 | purposes.
This paragraph is exempt from the provisions | ||||||
17 | of Section 250;
| ||||||
18 | (Y) For taxable years beginning on or after January | ||||||
19 | 1, 2002
and ending
on or before December 31, 2004, | ||||||
20 | moneys contributed in the taxable year to a College | ||||||
21 | Savings Pool account under
Section 16.5 of the State | ||||||
22 | Treasurer Act, except that amounts excluded from
gross | ||||||
23 | income under Section 529(c)(3)(C)(i) of the Internal | ||||||
24 | Revenue Code
shall not be considered moneys | ||||||
25 | contributed under this subparagraph (Y). For taxable | ||||||
26 | years beginning on or after January 1, 2005, a maximum |
| |||||||
| |||||||
1 | of $10,000
contributed
in the
taxable year to (i) a | ||||||
2 | College Savings Pool account under Section 16.5 of the
| ||||||
3 | State
Treasurer Act or (ii) the Illinois Prepaid | ||||||
4 | Tuition Trust Fund,
except that
amounts excluded from | ||||||
5 | gross income under Section 529(c)(3)(C)(i) of the
| ||||||
6 | Internal
Revenue Code shall not be considered moneys | ||||||
7 | contributed under this subparagraph
(Y). This
| ||||||
8 | subparagraph (Y) is exempt from the provisions of | ||||||
9 | Section 250;
| ||||||
10 | (Z) For taxable years 2001 and thereafter, for the | ||||||
11 | taxable year in
which the bonus depreciation deduction
| ||||||
12 | is taken on the taxpayer's federal income tax return | ||||||
13 | under
subsection (k) of Section 168 of the Internal | ||||||
14 | Revenue Code and for each
applicable taxable year | ||||||
15 | thereafter, an amount equal to "x", where:
| ||||||
16 | (1) "y" equals the amount of the depreciation | ||||||
17 | deduction taken for the
taxable year
on the | ||||||
18 | taxpayer's federal income tax return on property | ||||||
19 | for which the bonus
depreciation deduction
was | ||||||
20 | taken in any year under subsection (k) of Section | ||||||
21 | 168 of the Internal
Revenue Code, but not including | ||||||
22 | the bonus depreciation deduction;
| ||||||
23 | (2) for taxable years ending on or before | ||||||
24 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
25 | and then divided by 70 (or "y"
multiplied by | ||||||
26 | 0.429); and |
| |||||||
| |||||||
1 | (3) for taxable years ending after December | ||||||
2 | 31, 2005: | ||||||
3 | (i) for property on which a bonus | ||||||
4 | depreciation deduction of 30% of the adjusted | ||||||
5 | basis was taken, "x" equals "y" multiplied by | ||||||
6 | 30 and then divided by 70 (or "y"
multiplied by | ||||||
7 | 0.429); and | ||||||
8 | (ii) for property on which a bonus | ||||||
9 | depreciation deduction of 50% of the adjusted | ||||||
10 | basis was taken, "x" equals "y" multiplied by | ||||||
11 | 1.0.
| ||||||
12 | The aggregate amount deducted under this | ||||||
13 | subparagraph in all taxable
years for any one piece of | ||||||
14 | property may not exceed the amount of the bonus
| ||||||
15 | depreciation deduction
taken on that property on the | ||||||
16 | taxpayer's federal income tax return under
subsection | ||||||
17 | (k) of Section 168 of the Internal Revenue Code. This | ||||||
18 | subparagraph (Z) is exempt from the provisions of | ||||||
19 | Section 250;
| ||||||
20 | (AA) If the taxpayer sells, transfers, abandons, | ||||||
21 | or otherwise disposes of
property for which the | ||||||
22 | taxpayer was required in any taxable year to make an
| ||||||
23 | addition modification under subparagraph (D-15), then | ||||||
24 | an amount equal to that
addition modification.
| ||||||
25 | If the taxpayer continues to own property through | ||||||
26 | the last day of the last tax year for which the |
| |||||||
| |||||||
1 | taxpayer may claim a depreciation deduction for | ||||||
2 | federal income tax purposes and for which the taxpayer | ||||||
3 | was required in any taxable year to make an addition | ||||||
4 | modification under subparagraph (D-15), then an amount | ||||||
5 | equal to that addition modification.
| ||||||
6 | The taxpayer is allowed to take the deduction under | ||||||
7 | this subparagraph
only once with respect to any one | ||||||
8 | piece of property. | ||||||
9 | This subparagraph (AA) is exempt from the | ||||||
10 | provisions of Section 250;
| ||||||
11 | (BB) Any amount included in adjusted gross income, | ||||||
12 | other
than
salary,
received by a driver in a | ||||||
13 | ridesharing arrangement using a motor vehicle;
| ||||||
14 | (CC) The amount of (i) any interest income (net of | ||||||
15 | the deductions allocable thereto) taken into account | ||||||
16 | for the taxable year with respect to a transaction with | ||||||
17 | a taxpayer that is required to make an addition | ||||||
18 | modification with respect to such transaction under | ||||||
19 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
20 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||||||
21 | the amount of that addition modification, and
(ii) any | ||||||
22 | income from intangible property (net of the deductions | ||||||
23 | allocable thereto) taken into account for the taxable | ||||||
24 | year with respect to a transaction with a taxpayer that | ||||||
25 | is required to make an addition modification with | ||||||
26 | respect to such transaction under Section |
| |||||||
| |||||||
1 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
2 | 203(d)(2)(D-8), but not to exceed the amount of that | ||||||
3 | addition modification; | ||||||
4 | (DD) An amount equal to the interest income taken | ||||||
5 | into account for the taxable year (net of the | ||||||
6 | deductions allocable thereto) with respect to | ||||||
7 | transactions with a foreign person who would be a | ||||||
8 | member of the taxpayer's unitary business group but for | ||||||
9 | the fact that the foreign person's business activity | ||||||
10 | outside the United States is 80% or more of that | ||||||
11 | person's total business activity, but not to exceed the | ||||||
12 | addition modification required to be made for the same | ||||||
13 | taxable year under Section 203(a)(2)(D-17) for | ||||||
14 | interest paid, accrued, or incurred, directly or | ||||||
15 | indirectly, to the same foreign person; and | ||||||
16 | (EE) An amount equal to the income from intangible | ||||||
17 | property taken into account for the taxable year (net | ||||||
18 | of the deductions allocable thereto) with respect to | ||||||
19 | transactions with a foreign person who would be a | ||||||
20 | member of the taxpayer's unitary business group but for | ||||||
21 | the fact that the foreign person's business activity | ||||||
22 | outside the United States is 80% or more of that | ||||||
23 | person's total business activity, but not to exceed the | ||||||
24 | addition modification required to be made for the same | ||||||
25 | taxable year under Section 203(a)(2)(D-18) for | ||||||
26 | intangible expenses and costs paid, accrued, or |
| |||||||
| |||||||
1 | incurred, directly or indirectly, to the same foreign | ||||||
2 | person.
| ||||||
3 | (b) Corporations.
| ||||||
4 | (1) In general. In the case of a corporation, base | ||||||
5 | income means an
amount equal to the taxpayer's taxable | ||||||
6 | income for the taxable year as
modified by paragraph (2).
| ||||||
7 | (2) Modifications. The taxable income referred to in | ||||||
8 | paragraph (1)
shall be modified by adding thereto the sum | ||||||
9 | of the following amounts:
| ||||||
10 | (A) An amount equal to all amounts paid or accrued | ||||||
11 | to the taxpayer
as interest and all distributions | ||||||
12 | received from regulated investment
companies during | ||||||
13 | the taxable year to the extent excluded from gross
| ||||||
14 | income in the computation of taxable income;
| ||||||
15 | (B) An amount equal to the amount of tax imposed by | ||||||
16 | this Act to the
extent deducted from gross income in | ||||||
17 | the computation of taxable income
for the taxable year;
| ||||||
18 | (C) In the case of a regulated investment company, | ||||||
19 | an amount equal to
the excess of (i) the net long-term | ||||||
20 | capital gain for the taxable year, over
(ii) the amount | ||||||
21 | of the capital gain dividends designated as such in | ||||||
22 | accordance
with Section 852(b)(3)(C) of the Internal | ||||||
23 | Revenue Code and any amount
designated under Section | ||||||
24 | 852(b)(3)(D) of the Internal Revenue Code,
| ||||||
25 | attributable to the taxable year (this amendatory Act |
| |||||||
| |||||||
1 | of 1995
(Public Act 89-89) is declarative of existing | ||||||
2 | law and is not a new
enactment);
| ||||||
3 | (D) The amount of any net operating loss deduction | ||||||
4 | taken in arriving
at taxable income, other than a net | ||||||
5 | operating loss carried forward from a
taxable year | ||||||
6 | ending prior to December 31, 1986;
| ||||||
7 | (E) For taxable years in which a net operating loss | ||||||
8 | carryback or
carryforward from a taxable year ending | ||||||
9 | prior to December 31, 1986 is an
element of taxable | ||||||
10 | income under paragraph (1) of subsection (e) or
| ||||||
11 | subparagraph (E) of paragraph (2) of subsection (e), | ||||||
12 | the amount by which
addition modifications other than | ||||||
13 | those provided by this subparagraph (E)
exceeded | ||||||
14 | subtraction modifications in such earlier taxable | ||||||
15 | year, with the
following limitations applied in the | ||||||
16 | order that they are listed:
| ||||||
17 | (i) the addition modification relating to the | ||||||
18 | net operating loss
carried back or forward to the | ||||||
19 | taxable year from any taxable year ending
prior to | ||||||
20 | December 31, 1986 shall be reduced by the amount of | ||||||
21 | addition
modification under this subparagraph (E) | ||||||
22 | which related to that net operating
loss and which | ||||||
23 | was taken into account in calculating the base | ||||||
24 | income of an
earlier taxable year, and
| ||||||
25 | (ii) the addition modification relating to the | ||||||
26 | net operating loss
carried back or forward to the |
| |||||||
| |||||||
1 | taxable year from any taxable year ending
prior to | ||||||
2 | December 31, 1986 shall not exceed the amount of | ||||||
3 | such carryback or
carryforward;
| ||||||
4 | For taxable years in which there is a net operating | ||||||
5 | loss carryback or
carryforward from more than one other | ||||||
6 | taxable year ending prior to December
31, 1986, the | ||||||
7 | addition modification provided in this subparagraph | ||||||
8 | (E) shall
be the sum of the amounts computed | ||||||
9 | independently under the preceding
provisions of this | ||||||
10 | subparagraph (E) for each such taxable year;
| ||||||
11 | (E-5) For taxable years ending after December 31, | ||||||
12 | 1997, an
amount equal to any eligible remediation costs | ||||||
13 | that the corporation
deducted in computing adjusted | ||||||
14 | gross income and for which the
corporation claims a | ||||||
15 | credit under subsection (l) of Section 201;
| ||||||
16 | (E-10) For taxable years 2001 and thereafter, an | ||||||
17 | amount equal to the
bonus depreciation deduction taken | ||||||
18 | on the taxpayer's federal income tax return for the | ||||||
19 | taxable
year under subsection (k) of Section 168 of the | ||||||
20 | Internal Revenue Code; and
| ||||||
21 | (E-11) If the taxpayer sells, transfers, abandons, | ||||||
22 | or otherwise disposes of property for which the | ||||||
23 | taxpayer was required in any taxable year to
make an | ||||||
24 | addition modification under subparagraph (E-10), then | ||||||
25 | an amount equal
to the aggregate amount of the | ||||||
26 | deductions taken in all taxable
years under |
| |||||||
| |||||||
1 | subparagraph (T) with respect to that property.
| ||||||
2 | If the taxpayer continues to own property through | ||||||
3 | the last day of the last tax year for which the | ||||||
4 | taxpayer may claim a depreciation deduction for | ||||||
5 | federal income tax purposes and for which the taxpayer | ||||||
6 | was allowed in any taxable year to make a subtraction | ||||||
7 | modification under subparagraph (T), then an amount | ||||||
8 | equal to that subtraction modification.
| ||||||
9 | The taxpayer is required to make the addition | ||||||
10 | modification under this
subparagraph
only once with | ||||||
11 | respect to any one piece of property;
| ||||||
12 | (E-12) For taxable years ending on or after | ||||||
13 | December 31, 2004, an amount equal to the amount | ||||||
14 | otherwise allowed as a deduction in computing base | ||||||
15 | income for interest paid, accrued, or incurred, | ||||||
16 | directly or indirectly, to a foreign person who would | ||||||
17 | be a member of the same unitary business group but for | ||||||
18 | the fact the foreign person's business activity | ||||||
19 | outside the United States is 80% or more of the foreign | ||||||
20 | person's total business activity. The addition | ||||||
21 | modification required by this subparagraph shall be | ||||||
22 | reduced to the extent that dividends were included in | ||||||
23 | base income of the unitary group for the same taxable | ||||||
24 | year and received by the taxpayer or by a member of the | ||||||
25 | taxpayer's unitary business group (including amounts | ||||||
26 | included in gross income pursuant to Sections 951 |
| |||||||
| |||||||
1 | through 964 of the Internal Revenue Code and amounts | ||||||
2 | included in gross income under Section 78 of the | ||||||
3 | Internal Revenue Code) with respect to the stock of the | ||||||
4 | same person to whom the interest was paid, accrued, or | ||||||
5 | incurred.
| ||||||
6 | This paragraph shall not apply to the following:
| ||||||
7 | (i) an item of interest paid, accrued, or | ||||||
8 | incurred, directly or indirectly, to a foreign | ||||||
9 | person who is subject in a foreign country or | ||||||
10 | state, other than a state which requires mandatory | ||||||
11 | unitary reporting, to a tax on or measured by net | ||||||
12 | income with respect to such interest; or | ||||||
13 | (ii) an item of interest paid, accrued, or | ||||||
14 | incurred, directly or indirectly, to a foreign | ||||||
15 | person if the taxpayer can establish, based on a | ||||||
16 | preponderance of the evidence, both of the | ||||||
17 | following: | ||||||
18 | (a) the foreign person, during the same | ||||||
19 | taxable year, paid, accrued, or incurred, the | ||||||
20 | interest to a person that is not a related | ||||||
21 | member, and | ||||||
22 | (b) the transaction giving rise to the | ||||||
23 | interest expense between the taxpayer and the | ||||||
24 | foreign person did not have as a principal | ||||||
25 | purpose the avoidance of Illinois income tax, | ||||||
26 | and is paid pursuant to a contract or agreement |
| |||||||
| |||||||
1 | that reflects an arm's-length interest rate | ||||||
2 | and terms; or
| ||||||
3 | (iii) the taxpayer can establish, based on | ||||||
4 | clear and convincing evidence, that the interest | ||||||
5 | paid, accrued, or incurred relates to a contract or | ||||||
6 | agreement entered into at arm's-length rates and | ||||||
7 | terms and the principal purpose for the payment is | ||||||
8 | not federal or Illinois tax avoidance; or
| ||||||
9 | (iv) an item of interest paid, accrued, or | ||||||
10 | incurred, directly or indirectly, to a foreign | ||||||
11 | person if the taxpayer establishes by clear and | ||||||
12 | convincing evidence that the adjustments are | ||||||
13 | unreasonable; or if the taxpayer and the Director | ||||||
14 | agree in writing to the application or use of an | ||||||
15 | alternative method of apportionment under Section | ||||||
16 | 304(f).
| ||||||
17 | Nothing in this subsection shall preclude the | ||||||
18 | Director from making any other adjustment | ||||||
19 | otherwise allowed under Section 404 of this Act for | ||||||
20 | any tax year beginning after the effective date of | ||||||
21 | this amendment provided such adjustment is made | ||||||
22 | pursuant to regulation adopted by the Department | ||||||
23 | and such regulations provide methods and standards | ||||||
24 | by which the Department will utilize its authority | ||||||
25 | under Section 404 of this Act;
| ||||||
26 | (E-13) For taxable years ending on or after |
| |||||||
| |||||||
1 | December 31, 2004, an amount equal to the amount of | ||||||
2 | intangible expenses and costs otherwise allowed as a | ||||||
3 | deduction in computing base income, and that were paid, | ||||||
4 | accrued, or incurred, directly or indirectly, to a | ||||||
5 | foreign person who would be a member of the same | ||||||
6 | unitary business group but for the fact that the | ||||||
7 | foreign person's business activity outside the United | ||||||
8 | States is 80% or more of that person's total business | ||||||
9 | activity. The addition modification required by this | ||||||
10 | subparagraph shall be reduced to the extent that | ||||||
11 | dividends were included in base income of the unitary | ||||||
12 | group for the same taxable year and received by the | ||||||
13 | taxpayer or by a member of the taxpayer's unitary | ||||||
14 | business group (including amounts included in gross | ||||||
15 | income pursuant to Sections 951 through 964 of the | ||||||
16 | Internal Revenue Code and amounts included in gross | ||||||
17 | income under Section 78 of the Internal Revenue Code) | ||||||
18 | with respect to the stock of the same person to whom | ||||||
19 | the intangible expenses and costs were directly or | ||||||
20 | indirectly paid, incurred, or accrued. The preceding | ||||||
21 | sentence shall not apply to the extent that the same | ||||||
22 | dividends caused a reduction to the addition | ||||||
23 | modification required under Section 203(b)(2)(E-12) of | ||||||
24 | this Act.
As used in this subparagraph, the term | ||||||
25 | "intangible expenses and costs" includes (1) expenses, | ||||||
26 | losses, and costs for, or related to, the direct or |
| |||||||
| |||||||
1 | indirect acquisition, use, maintenance or management, | ||||||
2 | ownership, sale, exchange, or any other disposition of | ||||||
3 | intangible property; (2) losses incurred, directly or | ||||||
4 | indirectly, from factoring transactions or discounting | ||||||
5 | transactions; (3) royalty, patent, technical, and | ||||||
6 | copyright fees; (4) licensing fees; and (5) other | ||||||
7 | similar expenses and costs.
For purposes of this | ||||||
8 | subparagraph, "intangible property" includes patents, | ||||||
9 | patent applications, trade names, trademarks, service | ||||||
10 | marks, copyrights, mask works, trade secrets, and | ||||||
11 | similar types of intangible assets. | ||||||
12 | This paragraph shall not apply to the following: | ||||||
13 | (i) any item of intangible expenses or costs | ||||||
14 | paid, accrued, or incurred, directly or | ||||||
15 | indirectly, from a transaction with a foreign | ||||||
16 | person who is subject in a foreign country or | ||||||
17 | state, other than a state which requires mandatory | ||||||
18 | unitary reporting, to a tax on or measured by net | ||||||
19 | income with respect to such item; or | ||||||
20 | (ii) any item of intangible expense or cost | ||||||
21 | paid, accrued, or incurred, directly or | ||||||
22 | indirectly, if the taxpayer can establish, based | ||||||
23 | on a preponderance of the evidence, both of the | ||||||
24 | following: | ||||||
25 | (a) the foreign person during the same | ||||||
26 | taxable year paid, accrued, or incurred, the |
| |||||||
| |||||||
1 | intangible expense or cost to a person that is | ||||||
2 | not a related member, and | ||||||
3 | (b) the transaction giving rise to the | ||||||
4 | intangible expense or cost between the | ||||||
5 | taxpayer and the foreign person did not have as | ||||||
6 | a principal purpose the avoidance of Illinois | ||||||
7 | income tax, and is paid pursuant to a contract | ||||||
8 | or agreement that reflects arm's-length terms; | ||||||
9 | or | ||||||
10 | (iii) any item of intangible expense or cost | ||||||
11 | paid, accrued, or incurred, directly or | ||||||
12 | indirectly, from a transaction with a foreign | ||||||
13 | person if the taxpayer establishes by clear and | ||||||
14 | convincing evidence, that the adjustments are | ||||||
15 | unreasonable; or if the taxpayer and the Director | ||||||
16 | agree in writing to the application or use of an | ||||||
17 | alternative method of apportionment under Section | ||||||
18 | 304(f);
| ||||||
19 | Nothing in this subsection shall preclude the | ||||||
20 | Director from making any other adjustment | ||||||
21 | otherwise allowed under Section 404 of this Act for | ||||||
22 | any tax year beginning after the effective date of | ||||||
23 | this amendment provided such adjustment is made | ||||||
24 | pursuant to regulation adopted by the Department | ||||||
25 | and such regulations provide methods and standards | ||||||
26 | by which the Department will utilize its authority |
| |||||||
| |||||||
1 | under Section 404 of this Act;
| ||||||
2 | and by deducting from the total so obtained the sum of the | ||||||
3 | following
amounts:
| ||||||
4 | (F) An amount equal to the amount of any tax | ||||||
5 | imposed by this Act
which was refunded to the taxpayer | ||||||
6 | and included in such total for the
taxable year;
| ||||||
7 | (G) An amount equal to any amount included in such | ||||||
8 | total under
Section 78 of the Internal Revenue Code;
| ||||||
9 | (H) In the case of a regulated investment company, | ||||||
10 | an amount equal
to the amount of exempt interest | ||||||
11 | dividends as defined in subsection (b)
(5) of Section | ||||||
12 | 852 of the Internal Revenue Code, paid to shareholders
| ||||||
13 | for the taxable year;
| ||||||
14 | (I) With the exception of any amounts subtracted | ||||||
15 | under subparagraph
(J),
an amount equal to the sum of | ||||||
16 | all amounts disallowed as
deductions by (i) Sections | ||||||
17 | 171(a) (2), and 265(a)(2) and amounts disallowed as
| ||||||
18 | interest expense by Section 291(a)(3) of the Internal | ||||||
19 | Revenue Code, as now
or hereafter amended, and all | ||||||
20 | amounts of expenses allocable to interest and
| ||||||
21 | disallowed as deductions by Section 265(a)(1) of the | ||||||
22 | Internal Revenue Code,
as now or hereafter amended;
and | ||||||
23 | (ii) for taxable years
ending on or after August 13, | ||||||
24 | 1999, Sections
171(a)(2), 265,
280C, 291(a)(3), and | ||||||
25 | 832(b)(5)(B)(i) of the Internal Revenue Code; the
| ||||||
26 | provisions of this
subparagraph are exempt from the |
| |||||||
| |||||||
1 | provisions of Section 250;
| ||||||
2 | (J) An amount equal to all amounts included in such | ||||||
3 | total which are
exempt from taxation by this State | ||||||
4 | either by reason of its statutes or
Constitution
or by | ||||||
5 | reason of the Constitution, treaties or statutes of the | ||||||
6 | United States;
provided that, in the case of any | ||||||
7 | statute of this State that exempts income
derived from | ||||||
8 | bonds or other obligations from the tax imposed under | ||||||
9 | this Act,
the amount exempted shall be the interest net | ||||||
10 | of bond premium amortization;
| ||||||
11 | (K) An amount equal to those dividends included in | ||||||
12 | such total
which were paid by a corporation which | ||||||
13 | conducts
business operations in an Enterprise Zone or | ||||||
14 | zones created under
the Illinois Enterprise Zone Act or | ||||||
15 | a River Edge Redevelopment Zone or zones created under | ||||||
16 | the River Edge Redevelopment Zone Act and conducts | ||||||
17 | substantially all of its
operations in an Enterprise | ||||||
18 | Zone or zones or a River Edge Redevelopment Zone or | ||||||
19 | zones. This subparagraph (K) is exempt from the | ||||||
20 | provisions of Section 250;
| ||||||
21 | (L) An amount equal to those dividends included in | ||||||
22 | such total that
were paid by a corporation that | ||||||
23 | conducts business operations in a federally
designated | ||||||
24 | Foreign Trade Zone or Sub-Zone and that is designated a | ||||||
25 | High Impact
Business located in Illinois; provided | ||||||
26 | that dividends eligible for the
deduction provided in |
| |||||||
| |||||||
1 | subparagraph (K) of paragraph 2 of this subsection
| ||||||
2 | shall not be eligible for the deduction provided under | ||||||
3 | this subparagraph
(L);
| ||||||
4 | (M) For any taxpayer that is a financial | ||||||
5 | organization within the meaning
of Section 304(c) of | ||||||
6 | this Act, an amount included in such total as interest
| ||||||
7 | income from a loan or loans made by such taxpayer to a | ||||||
8 | borrower, to the extent
that such a loan is secured by | ||||||
9 | property which is eligible for the Enterprise
Zone | ||||||
10 | Investment Credit or the River Edge Redevelopment Zone | ||||||
11 | Investment Credit. To determine the portion of a loan | ||||||
12 | or loans that is
secured by property eligible for a | ||||||
13 | Section 201(f) investment
credit to the borrower, the | ||||||
14 | entire principal amount of the loan or loans
between | ||||||
15 | the taxpayer and the borrower should be divided into | ||||||
16 | the basis of the
Section 201(f) investment credit | ||||||
17 | property which secures the
loan or loans, using for | ||||||
18 | this purpose the original basis of such property on
the | ||||||
19 | date that it was placed in service in the
Enterprise | ||||||
20 | Zone or the River Edge Redevelopment Zone. The | ||||||
21 | subtraction modification available to taxpayer in any
| ||||||
22 | year under this subsection shall be that portion of the | ||||||
23 | total interest paid
by the borrower with respect to | ||||||
24 | such loan attributable to the eligible
property as | ||||||
25 | calculated under the previous sentence. This | ||||||
26 | subparagraph (M) is exempt from the provisions of |
| |||||||
| |||||||
1 | Section 250;
| ||||||
2 | (M-1) For any taxpayer that is a financial | ||||||
3 | organization within the
meaning of Section 304(c) of | ||||||
4 | this Act, an amount included in such total as
interest | ||||||
5 | income from a loan or loans made by such taxpayer to a | ||||||
6 | borrower,
to the extent that such a loan is secured by | ||||||
7 | property which is eligible for
the High Impact Business | ||||||
8 | Investment Credit. To determine the portion of a
loan | ||||||
9 | or loans that is secured by property eligible for a | ||||||
10 | Section 201(h) investment credit to the borrower, the | ||||||
11 | entire principal amount of
the loan or loans between | ||||||
12 | the taxpayer and the borrower should be divided into
| ||||||
13 | the basis of the Section 201(h) investment credit | ||||||
14 | property which
secures the loan or loans, using for | ||||||
15 | this purpose the original basis of such
property on the | ||||||
16 | date that it was placed in service in a federally | ||||||
17 | designated
Foreign Trade Zone or Sub-Zone located in | ||||||
18 | Illinois. No taxpayer that is
eligible for the | ||||||
19 | deduction provided in subparagraph (M) of paragraph | ||||||
20 | (2) of
this subsection shall be eligible for the | ||||||
21 | deduction provided under this
subparagraph (M-1). The | ||||||
22 | subtraction modification available to taxpayers in
any | ||||||
23 | year under this subsection shall be that portion of the | ||||||
24 | total interest
paid by the borrower with respect to | ||||||
25 | such loan attributable to the eligible
property as | ||||||
26 | calculated under the previous sentence;
|
| |||||||
| |||||||
1 | (N) Two times any contribution made during the | ||||||
2 | taxable year to a
designated zone organization to the | ||||||
3 | extent that the contribution (i)
qualifies as a | ||||||
4 | charitable contribution under subsection (c) of | ||||||
5 | Section 170
of the Internal Revenue Code and (ii) must, | ||||||
6 | by its terms, be used for a
project approved by the | ||||||
7 | Department of Commerce and Economic Opportunity under | ||||||
8 | Section 11 of the Illinois Enterprise Zone Act or under | ||||||
9 | Section 10-10 of the Illinois River Edge Redevelopment | ||||||
10 | Zone Act. This subparagraph (N) is exempt from the | ||||||
11 | provisions of Section 250;
| ||||||
12 | (O) An amount equal to: (i) 85% for taxable years | ||||||
13 | ending on or before
December 31, 1992, or, a percentage | ||||||
14 | equal to the percentage allowable under
Section | ||||||
15 | 243(a)(1) of the Internal Revenue Code of 1986 for | ||||||
16 | taxable years ending
after December 31, 1992, of the | ||||||
17 | amount by which dividends included in taxable
income | ||||||
18 | and received from a corporation that is not created or | ||||||
19 | organized under
the laws of the United States or any | ||||||
20 | state or political subdivision thereof,
including, for | ||||||
21 | taxable years ending on or after December 31, 1988, | ||||||
22 | dividends
received or deemed received or paid or deemed | ||||||
23 | paid under Sections 951 through
964 of the Internal | ||||||
24 | Revenue Code, exceed the amount of the modification
| ||||||
25 | provided under subparagraph (G) of paragraph (2) of | ||||||
26 | this subsection (b) which
is related to such dividends; |
| |||||||
| |||||||
1 | plus (ii) 100% of the amount by which dividends,
| ||||||
2 | included in taxable income and received, including, | ||||||
3 | for taxable years ending on
or after December 31, 1988, | ||||||
4 | dividends received or deemed received or paid or
deemed | ||||||
5 | paid under Sections 951 through 964 of the Internal | ||||||
6 | Revenue Code, from
any such corporation specified in | ||||||
7 | clause (i) that would but for the provisions
of Section | ||||||
8 | 1504 (b) (3) of the Internal Revenue Code be treated as | ||||||
9 | a member of
the affiliated group which includes the | ||||||
10 | dividend recipient, exceed the amount
of the | ||||||
11 | modification provided under subparagraph (G) of | ||||||
12 | paragraph (2) of this
subsection (b) which is related | ||||||
13 | to such dividends;
| ||||||
14 | (P) An amount equal to any contribution made to a | ||||||
15 | job training project
established pursuant to the Tax | ||||||
16 | Increment Allocation Redevelopment Act;
| ||||||
17 | (Q) An amount equal to the amount of the deduction | ||||||
18 | used to compute the
federal income tax credit for | ||||||
19 | restoration of substantial amounts held under
claim of | ||||||
20 | right for the taxable year pursuant to Section 1341 of | ||||||
21 | the
Internal Revenue Code of 1986;
| ||||||
22 | (R) On and after July 20, 1999, in the case of an | ||||||
23 | attorney-in-fact with respect to whom an
interinsurer | ||||||
24 | or a reciprocal insurer has made the election under | ||||||
25 | Section 835 of
the Internal Revenue Code, 26 U.S.C. | ||||||
26 | 835, an amount equal to the excess, if
any, of the |
| |||||||
| |||||||
1 | amounts paid or incurred by that interinsurer or | ||||||
2 | reciprocal insurer
in the taxable year to the | ||||||
3 | attorney-in-fact over the deduction allowed to that
| ||||||
4 | interinsurer or reciprocal insurer with respect to the | ||||||
5 | attorney-in-fact under
Section 835(b) of the Internal | ||||||
6 | Revenue Code for the taxable year; the provisions of | ||||||
7 | this subparagraph are exempt from the provisions of | ||||||
8 | Section 250;
| ||||||
9 | (S) For taxable years ending on or after December | ||||||
10 | 31, 1997, in the
case of a Subchapter
S corporation, an | ||||||
11 | amount equal to all amounts of income allocable to a
| ||||||
12 | shareholder subject to the Personal Property Tax | ||||||
13 | Replacement Income Tax imposed
by subsections (c) and | ||||||
14 | (d) of Section 201 of this Act, including amounts
| ||||||
15 | allocable to organizations exempt from federal income | ||||||
16 | tax by reason of Section
501(a) of the Internal Revenue | ||||||
17 | Code. This subparagraph (S) is exempt from
the | ||||||
18 | provisions of Section 250;
| ||||||
19 | (T) For taxable years 2001 and thereafter, for the | ||||||
20 | taxable year in
which the bonus depreciation deduction
| ||||||
21 | is taken on the taxpayer's federal income tax return | ||||||
22 | under
subsection (k) of Section 168 of the Internal | ||||||
23 | Revenue Code and for each
applicable taxable year | ||||||
24 | thereafter, an amount equal to "x", where:
| ||||||
25 | (1) "y" equals the amount of the depreciation | ||||||
26 | deduction taken for the
taxable year
on the |
| |||||||
| |||||||
1 | taxpayer's federal income tax return on property | ||||||
2 | for which the bonus
depreciation deduction
was | ||||||
3 | taken in any year under subsection (k) of Section | ||||||
4 | 168 of the Internal
Revenue Code, but not including | ||||||
5 | the bonus depreciation deduction;
| ||||||
6 | (2) for taxable years ending on or before | ||||||
7 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
8 | and then divided by 70 (or "y"
multiplied by | ||||||
9 | 0.429); and | ||||||
10 | (3) for taxable years ending after December | ||||||
11 | 31, 2005: | ||||||
12 | (i) for property on which a bonus | ||||||
13 | depreciation deduction of 30% of the adjusted | ||||||
14 | basis was taken, "x" equals "y" multiplied by | ||||||
15 | 30 and then divided by 70 (or "y"
multiplied by | ||||||
16 | 0.429); and | ||||||
17 | (ii) for property on which a bonus | ||||||
18 | depreciation deduction of 50% of the adjusted | ||||||
19 | basis was taken, "x" equals "y" multiplied by | ||||||
20 | 1.0.
| ||||||
21 | The aggregate amount deducted under this | ||||||
22 | subparagraph in all taxable
years for any one piece of | ||||||
23 | property may not exceed the amount of the bonus
| ||||||
24 | depreciation deduction
taken on that property on the | ||||||
25 | taxpayer's federal income tax return under
subsection | ||||||
26 | (k) of Section 168 of the Internal Revenue Code. This |
| |||||||
| |||||||
1 | subparagraph (T) is exempt from the provisions of | ||||||
2 | Section 250;
| ||||||
3 | (U) If the taxpayer sells, transfers, abandons, or | ||||||
4 | otherwise disposes of
property for which the taxpayer | ||||||
5 | was required in any taxable year to make an
addition | ||||||
6 | modification under subparagraph (E-10), then an amount | ||||||
7 | equal to that
addition modification.
| ||||||
8 | If the taxpayer continues to own property through | ||||||
9 | the last day of the last tax year for which the | ||||||
10 | taxpayer may claim a depreciation deduction for | ||||||
11 | federal income tax purposes and for which the taxpayer | ||||||
12 | was required in any taxable year to make an addition | ||||||
13 | modification under subparagraph (E-10), then an amount | ||||||
14 | equal to that addition modification.
| ||||||
15 | The taxpayer is allowed to take the deduction under | ||||||
16 | this subparagraph
only once with respect to any one | ||||||
17 | piece of property. | ||||||
18 | This subparagraph (U) is exempt from the | ||||||
19 | provisions of Section 250;
| ||||||
20 | (V) The amount of: (i) any interest income (net of | ||||||
21 | the deductions allocable thereto) taken into account | ||||||
22 | for the taxable year with respect to a transaction with | ||||||
23 | a taxpayer that is required to make an addition | ||||||
24 | modification with respect to such transaction under | ||||||
25 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
26 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed |
| |||||||
| |||||||
1 | the amount of such addition modification and
(ii) any | ||||||
2 | income from intangible property (net of the deductions | ||||||
3 | allocable thereto) taken into account for the taxable | ||||||
4 | year with respect to a transaction with a taxpayer that | ||||||
5 | is required to make an addition modification with | ||||||
6 | respect to such transaction under Section | ||||||
7 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
8 | 203(d)(2)(D-8), but not to exceed the amount of such | ||||||
9 | addition modification;
| ||||||
10 | (W) An amount equal to the interest income taken | ||||||
11 | into account for the taxable year (net of the | ||||||
12 | deductions allocable thereto) with respect to | ||||||
13 | transactions with a foreign person who would be a | ||||||
14 | member of the taxpayer's unitary business group but for | ||||||
15 | the fact that the foreign person's business activity | ||||||
16 | outside the United States is 80% or more of that | ||||||
17 | person's total business activity, but not to exceed the | ||||||
18 | addition modification required to be made for the same | ||||||
19 | taxable year under Section 203(b)(2)(E-12) for | ||||||
20 | interest paid, accrued, or incurred, directly or | ||||||
21 | indirectly, to the same foreign person; and
| ||||||
22 | (X) An amount equal to the income from intangible | ||||||
23 | property taken into account for the taxable year (net | ||||||
24 | of the deductions allocable thereto) with respect to | ||||||
25 | transactions with a foreign person who would be a | ||||||
26 | member of the taxpayer's unitary business group but for |
| |||||||
| |||||||
1 | the fact that the foreign person's business activity | ||||||
2 | outside the United States is 80% or more of that | ||||||
3 | person's total business activity, but not to exceed the | ||||||
4 | addition modification required to be made for the same | ||||||
5 | taxable year under Section 203(b)(2)(E-13) for | ||||||
6 | intangible expenses and costs paid, accrued, or | ||||||
7 | incurred, directly or indirectly, to the same foreign | ||||||
8 | person.
| ||||||
9 | (3) Special rule. For purposes of paragraph (2) (A), | ||||||
10 | "gross income"
in the case of a life insurance company, for | ||||||
11 | tax years ending on and after
December 31, 1994,
shall mean | ||||||
12 | the gross investment income for the taxable year.
| ||||||
13 | (c) Trusts and estates.
| ||||||
14 | (1) In general. In the case of a trust or estate, base | ||||||
15 | income means
an amount equal to the taxpayer's taxable | ||||||
16 | income for the taxable year as
modified by paragraph (2).
| ||||||
17 | (2) Modifications. Subject to the provisions of | ||||||
18 | paragraph (3), the
taxable income referred to in paragraph | ||||||
19 | (1) shall be modified by adding
thereto the sum of the | ||||||
20 | following amounts:
| ||||||
21 | (A) An amount equal to all amounts paid or accrued | ||||||
22 | to the taxpayer
as interest or dividends during the | ||||||
23 | taxable year to the extent excluded
from gross income | ||||||
24 | in the computation of taxable income;
| ||||||
25 | (B) In the case of (i) an estate, $600; (ii) a |
| |||||||
| |||||||
1 | trust which, under
its governing instrument, is | ||||||
2 | required to distribute all of its income
currently, | ||||||
3 | $300; and (iii) any other trust, $100, but in each such | ||||||
4 | case,
only to the extent such amount was deducted in | ||||||
5 | the computation of
taxable income;
| ||||||
6 | (C) An amount equal to the amount of tax imposed by | ||||||
7 | this Act to the
extent deducted from gross income in | ||||||
8 | the computation of taxable income
for the taxable year;
| ||||||
9 | (D) The amount of any net operating loss deduction | ||||||
10 | taken in arriving at
taxable income, other than a net | ||||||
11 | operating loss carried forward from a
taxable year | ||||||
12 | ending prior to December 31, 1986;
| ||||||
13 | (E) For taxable years in which a net operating loss | ||||||
14 | carryback or
carryforward from a taxable year ending | ||||||
15 | prior to December 31, 1986 is an
element of taxable | ||||||
16 | income under paragraph (1) of subsection (e) or | ||||||
17 | subparagraph
(E) of paragraph (2) of subsection (e), | ||||||
18 | the amount by which addition
modifications other than | ||||||
19 | those provided by this subparagraph (E) exceeded
| ||||||
20 | subtraction modifications in such taxable year, with | ||||||
21 | the following limitations
applied in the order that | ||||||
22 | they are listed:
| ||||||
23 | (i) the addition modification relating to the | ||||||
24 | net operating loss
carried back or forward to the | ||||||
25 | taxable year from any taxable year ending
prior to | ||||||
26 | December 31, 1986 shall be reduced by the amount of |
| |||||||
| |||||||
1 | addition
modification under this subparagraph (E) | ||||||
2 | which related to that net
operating loss and which | ||||||
3 | was taken into account in calculating the base
| ||||||
4 | income of an earlier taxable year, and
| ||||||
5 | (ii) the addition modification relating to the | ||||||
6 | net operating loss
carried back or forward to the | ||||||
7 | taxable year from any taxable year ending
prior to | ||||||
8 | December 31, 1986 shall not exceed the amount of | ||||||
9 | such carryback or
carryforward;
| ||||||
10 | For taxable years in which there is a net operating | ||||||
11 | loss carryback or
carryforward from more than one other | ||||||
12 | taxable year ending prior to December
31, 1986, the | ||||||
13 | addition modification provided in this subparagraph | ||||||
14 | (E) shall
be the sum of the amounts computed | ||||||
15 | independently under the preceding
provisions of this | ||||||
16 | subparagraph (E) for each such taxable year;
| ||||||
17 | (F) For taxable years ending on or after January 1, | ||||||
18 | 1989, an amount
equal to the tax deducted pursuant to | ||||||
19 | Section 164 of the Internal Revenue
Code if the trust | ||||||
20 | or estate is claiming the same tax for purposes of the
| ||||||
21 | Illinois foreign tax credit under Section 601 of this | ||||||
22 | Act;
| ||||||
23 | (G) An amount equal to the amount of the capital | ||||||
24 | gain deduction
allowable under the Internal Revenue | ||||||
25 | Code, to the extent deducted from
gross income in the | ||||||
26 | computation of taxable income;
|
| |||||||
| |||||||
1 | (G-5) For taxable years ending after December 31, | ||||||
2 | 1997, an
amount equal to any eligible remediation costs | ||||||
3 | that the trust or estate
deducted in computing adjusted | ||||||
4 | gross income and for which the trust
or estate claims a | ||||||
5 | credit under subsection (l) of Section 201;
| ||||||
6 | (G-10) For taxable years 2001 and thereafter, an | ||||||
7 | amount equal to the
bonus depreciation deduction taken | ||||||
8 | on the taxpayer's federal income tax return for the | ||||||
9 | taxable
year under subsection (k) of Section 168 of the | ||||||
10 | Internal Revenue Code; and
| ||||||
11 | (G-11) If the taxpayer sells, transfers, abandons, | ||||||
12 | or otherwise disposes of property for which the | ||||||
13 | taxpayer was required in any taxable year to
make an | ||||||
14 | addition modification under subparagraph (G-10), then | ||||||
15 | an amount equal
to the aggregate amount of the | ||||||
16 | deductions taken in all taxable
years under | ||||||
17 | subparagraph (R) with respect to that property.
| ||||||
18 | If the taxpayer continues to own property through | ||||||
19 | the last day of the last tax year for which the | ||||||
20 | taxpayer may claim a depreciation deduction for | ||||||
21 | federal income tax purposes and for which the taxpayer | ||||||
22 | was allowed in any taxable year to make a subtraction | ||||||
23 | modification under subparagraph (R), then an amount | ||||||
24 | equal to that subtraction modification.
| ||||||
25 | The taxpayer is required to make the addition | ||||||
26 | modification under this
subparagraph
only once with |
| |||||||
| |||||||
1 | respect to any one piece of property;
| ||||||
2 | (G-12) For taxable years ending on or after | ||||||
3 | December 31, 2004, an amount equal to the amount | ||||||
4 | otherwise allowed as a deduction in computing base | ||||||
5 | income for interest paid, accrued, or incurred, | ||||||
6 | directly or indirectly, to a foreign person who would | ||||||
7 | be a member of the same unitary business group but for | ||||||
8 | the fact that the foreign person's business activity | ||||||
9 | outside the United States is 80% or more of the foreign | ||||||
10 | person's total business activity. The addition | ||||||
11 | modification required by this subparagraph shall be | ||||||
12 | reduced to the extent that dividends were included in | ||||||
13 | base income of the unitary group for the same taxable | ||||||
14 | year and received by the taxpayer or by a member of the | ||||||
15 | taxpayer's unitary business group (including amounts | ||||||
16 | included in gross income pursuant to Sections 951 | ||||||
17 | through 964 of the Internal Revenue Code and amounts | ||||||
18 | included in gross income under Section 78 of the | ||||||
19 | Internal Revenue Code) with respect to the stock of the | ||||||
20 | same person to whom the interest was paid, accrued, or | ||||||
21 | incurred.
| ||||||
22 | This paragraph shall not apply to the following:
| ||||||
23 | (i) an item of interest paid, accrued, or | ||||||
24 | incurred, directly or indirectly, to a foreign | ||||||
25 | person who is subject in a foreign country or | ||||||
26 | state, other than a state which requires mandatory |
| |||||||
| |||||||
1 | unitary reporting, to a tax on or measured by net | ||||||
2 | income with respect to such interest; or | ||||||
3 | (ii) an item of interest paid, accrued, or | ||||||
4 | incurred, directly or indirectly, to a foreign | ||||||
5 | person if the taxpayer can establish, based on a | ||||||
6 | preponderance of the evidence, both of the | ||||||
7 | following: | ||||||
8 | (a) the foreign person, during the same | ||||||
9 | taxable year, paid, accrued, or incurred, the | ||||||
10 | interest to a person that is not a related | ||||||
11 | member, and | ||||||
12 | (b) the transaction giving rise to the | ||||||
13 | interest expense between the taxpayer and the | ||||||
14 | foreign person did not have as a principal | ||||||
15 | purpose the avoidance of Illinois income tax, | ||||||
16 | and is paid pursuant to a contract or agreement | ||||||
17 | that reflects an arm's-length interest rate | ||||||
18 | and terms; or
| ||||||
19 | (iii) the taxpayer can establish, based on | ||||||
20 | clear and convincing evidence, that the interest | ||||||
21 | paid, accrued, or incurred relates to a contract or | ||||||
22 | agreement entered into at arm's-length rates and | ||||||
23 | terms and the principal purpose for the payment is | ||||||
24 | not federal or Illinois tax avoidance; or
| ||||||
25 | (iv) an item of interest paid, accrued, or | ||||||
26 | incurred, directly or indirectly, to a foreign |
| |||||||
| |||||||
1 | person if the taxpayer establishes by clear and | ||||||
2 | convincing evidence that the adjustments are | ||||||
3 | unreasonable; or if the taxpayer and the Director | ||||||
4 | agree in writing to the application or use of an | ||||||
5 | alternative method of apportionment under Section | ||||||
6 | 304(f).
| ||||||
7 | Nothing in this subsection shall preclude the | ||||||
8 | Director from making any other adjustment | ||||||
9 | otherwise allowed under Section 404 of this Act for | ||||||
10 | any tax year beginning after the effective date of | ||||||
11 | this amendment provided such adjustment is made | ||||||
12 | pursuant to regulation adopted by the Department | ||||||
13 | and such regulations provide methods and standards | ||||||
14 | by which the Department will utilize its authority | ||||||
15 | under Section 404 of this Act;
| ||||||
16 | (G-13) For taxable years ending on or after | ||||||
17 | December 31, 2004, an amount equal to the amount of | ||||||
18 | intangible expenses and costs otherwise allowed as a | ||||||
19 | deduction in computing base income, and that were paid, | ||||||
20 | accrued, or incurred, directly or indirectly, to a | ||||||
21 | foreign person who would be a member of the same | ||||||
22 | unitary business group but for the fact that the | ||||||
23 | foreign person's business activity outside the United | ||||||
24 | States is 80% or more of that person's total business | ||||||
25 | activity. The addition modification required by this | ||||||
26 | subparagraph shall be reduced to the extent that |
| |||||||
| |||||||
1 | dividends were included in base income of the unitary | ||||||
2 | group for the same taxable year and received by the | ||||||
3 | taxpayer or by a member of the taxpayer's unitary | ||||||
4 | business group (including amounts included in gross | ||||||
5 | income pursuant to Sections 951 through 964 of the | ||||||
6 | Internal Revenue Code and amounts included in gross | ||||||
7 | income under Section 78 of the Internal Revenue Code) | ||||||
8 | with respect to the stock of the same person to whom | ||||||
9 | the intangible expenses and costs were directly or | ||||||
10 | indirectly paid, incurred, or accrued. The preceding | ||||||
11 | sentence shall not apply to the extent that the same | ||||||
12 | dividends caused a reduction to the addition | ||||||
13 | modification required under Section 203(c)(2)(G-12) of | ||||||
14 | this Act. As used in this subparagraph, the term | ||||||
15 | "intangible expenses and costs" includes: (1) | ||||||
16 | expenses, losses, and costs for or related to the | ||||||
17 | direct or indirect acquisition, use, maintenance or | ||||||
18 | management, ownership, sale, exchange, or any other | ||||||
19 | disposition of intangible property; (2) losses | ||||||
20 | incurred, directly or indirectly, from factoring | ||||||
21 | transactions or discounting transactions; (3) royalty, | ||||||
22 | patent, technical, and copyright fees; (4) licensing | ||||||
23 | fees; and (5) other similar expenses and costs. For | ||||||
24 | purposes of this subparagraph, "intangible property" | ||||||
25 | includes patents, patent applications, trade names, | ||||||
26 | trademarks, service marks, copyrights, mask works, |
| |||||||
| |||||||
1 | trade secrets, and similar types of intangible assets. | ||||||
2 | This paragraph shall not apply to the following: | ||||||
3 | (i) any item of intangible expenses or costs | ||||||
4 | paid, accrued, or incurred, directly or | ||||||
5 | indirectly, from a transaction with a foreign | ||||||
6 | person who is subject in a foreign country or | ||||||
7 | state, other than a state which requires mandatory | ||||||
8 | unitary reporting, to a tax on or measured by net | ||||||
9 | income with respect to such item; or | ||||||
10 | (ii) any item of intangible expense or cost | ||||||
11 | paid, accrued, or incurred, directly or | ||||||
12 | indirectly, if the taxpayer can establish, based | ||||||
13 | on a preponderance of the evidence, both of the | ||||||
14 | following: | ||||||
15 | (a) the foreign person during the same | ||||||
16 | taxable year paid, accrued, or incurred, the | ||||||
17 | intangible expense or cost to a person that is | ||||||
18 | not a related member, and | ||||||
19 | (b) the transaction giving rise to the | ||||||
20 | intangible expense or cost between the | ||||||
21 | taxpayer and the foreign person did not have as | ||||||
22 | a principal purpose the avoidance of Illinois | ||||||
23 | income tax, and is paid pursuant to a contract | ||||||
24 | or agreement that reflects arm's-length terms; | ||||||
25 | or | ||||||
26 | (iii) any item of intangible expense or cost |
| |||||||
| |||||||
1 | paid, accrued, or incurred, directly or | ||||||
2 | indirectly, from a transaction with a foreign | ||||||
3 | person if the taxpayer establishes by clear and | ||||||
4 | convincing evidence, that the adjustments are | ||||||
5 | unreasonable; or if the taxpayer and the Director | ||||||
6 | agree in writing to the application or use of an | ||||||
7 | alternative method of apportionment under Section | ||||||
8 | 304(f);
| ||||||
9 | Nothing in this subsection shall preclude the | ||||||
10 | Director from making any other adjustment | ||||||
11 | otherwise allowed under Section 404 of this Act for | ||||||
12 | any tax year beginning after the effective date of | ||||||
13 | this amendment provided such adjustment is made | ||||||
14 | pursuant to regulation adopted by the Department | ||||||
15 | and such regulations provide methods and standards | ||||||
16 | by which the Department will utilize its authority | ||||||
17 | under Section 404 of this Act;
| ||||||
18 | and by deducting from the total so obtained the sum of the | ||||||
19 | following
amounts:
| ||||||
20 | (H) An amount equal to all amounts included in such | ||||||
21 | total pursuant
to the provisions of Sections 402(a), | ||||||
22 | 402(c), 403(a), 403(b), 406(a), 407(a)
and 408 of the | ||||||
23 | Internal Revenue Code or included in such total as
| ||||||
24 | distributions under the provisions of any retirement | ||||||
25 | or disability plan for
employees of any governmental | ||||||
26 | agency or unit, or retirement payments to
retired |
| |||||||
| |||||||
1 | partners, which payments are excluded in computing net | ||||||
2 | earnings
from self employment by Section 1402 of the | ||||||
3 | Internal Revenue Code and
regulations adopted pursuant | ||||||
4 | thereto;
| ||||||
5 | (I) The valuation limitation amount;
| ||||||
6 | (J) An amount equal to the amount of any tax | ||||||
7 | imposed by this Act
which was refunded to the taxpayer | ||||||
8 | and included in such total for the
taxable year;
| ||||||
9 | (K) An amount equal to all amounts included in | ||||||
10 | taxable income as
modified by subparagraphs (A), (B), | ||||||
11 | (C), (D), (E), (F) and (G) which
are exempt from | ||||||
12 | taxation by this State either by reason of its statutes | ||||||
13 | or
Constitution
or by reason of the Constitution, | ||||||
14 | treaties or statutes of the United States;
provided | ||||||
15 | that, in the case of any statute of this State that | ||||||
16 | exempts income
derived from bonds or other obligations | ||||||
17 | from the tax imposed under this Act,
the amount | ||||||
18 | exempted shall be the interest net of bond premium | ||||||
19 | amortization;
| ||||||
20 | (L) With the exception of any amounts subtracted | ||||||
21 | under subparagraph
(K),
an amount equal to the sum of | ||||||
22 | all amounts disallowed as
deductions by (i) Sections | ||||||
23 | 171(a) (2) and 265(a)(2) of the Internal Revenue
Code, | ||||||
24 | as now or hereafter amended, and all amounts of | ||||||
25 | expenses allocable
to interest and disallowed as | ||||||
26 | deductions by Section 265(1) of the Internal
Revenue |
| |||||||
| |||||||
1 | Code of 1954, as now or hereafter amended;
and (ii) for | ||||||
2 | taxable years
ending on or after August 13, 1999, | ||||||
3 | Sections
171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of | ||||||
4 | the Internal Revenue Code; the provisions of this
| ||||||
5 | subparagraph are exempt from the provisions of Section | ||||||
6 | 250;
| ||||||
7 | (M) An amount equal to those dividends included in | ||||||
8 | such total
which were paid by a corporation which | ||||||
9 | conducts business operations in an
Enterprise Zone or | ||||||
10 | zones created under the Illinois Enterprise Zone Act or | ||||||
11 | a River Edge Redevelopment Zone or zones created under | ||||||
12 | the River Edge Redevelopment Zone Act and
conducts | ||||||
13 | substantially all of its operations in an Enterprise | ||||||
14 | Zone or Zones or a River Edge Redevelopment Zone or | ||||||
15 | zones. This subparagraph (M) is exempt from the | ||||||
16 | provisions of Section 250;
| ||||||
17 | (N) An amount equal to any contribution made to a | ||||||
18 | job training
project established pursuant to the Tax | ||||||
19 | Increment Allocation
Redevelopment Act;
| ||||||
20 | (O) An amount equal to those dividends included in | ||||||
21 | such total
that were paid by a corporation that | ||||||
22 | conducts business operations in a
federally designated | ||||||
23 | Foreign Trade Zone or Sub-Zone and that is designated
a | ||||||
24 | High Impact Business located in Illinois; provided | ||||||
25 | that dividends eligible
for the deduction provided in | ||||||
26 | subparagraph (M) of paragraph (2) of this
subsection |
| |||||||
| |||||||
1 | shall not be eligible for the deduction provided under | ||||||
2 | this
subparagraph (O);
| ||||||
3 | (P) An amount equal to the amount of the deduction | ||||||
4 | used to compute the
federal income tax credit for | ||||||
5 | restoration of substantial amounts held under
claim of | ||||||
6 | right for the taxable year pursuant to Section 1341 of | ||||||
7 | the
Internal Revenue Code of 1986;
| ||||||
8 | (Q) For taxable year 1999 and thereafter, an amount | ||||||
9 | equal to the
amount of any
(i) distributions, to the | ||||||
10 | extent includible in gross income for
federal income | ||||||
11 | tax purposes, made to the taxpayer because of
his or | ||||||
12 | her status as a victim of
persecution for racial or | ||||||
13 | religious reasons by Nazi Germany or any other Axis
| ||||||
14 | regime or as an heir of the victim and (ii) items
of | ||||||
15 | income, to the extent
includible in gross income for | ||||||
16 | federal income tax purposes, attributable to,
derived | ||||||
17 | from or in any way related to assets stolen from, | ||||||
18 | hidden from, or
otherwise lost to a victim of
| ||||||
19 | persecution for racial or religious reasons by Nazi
| ||||||
20 | Germany or any other Axis regime
immediately prior to, | ||||||
21 | during, and immediately after World War II, including,
| ||||||
22 | but
not limited to, interest on the proceeds receivable | ||||||
23 | as insurance
under policies issued to a victim of | ||||||
24 | persecution for racial or religious
reasons by Nazi | ||||||
25 | Germany or any other Axis regime by European insurance
| ||||||
26 | companies
immediately prior to and during World War II;
|
| |||||||
| |||||||
1 | provided, however, this subtraction from federal | ||||||
2 | adjusted gross income does not
apply to assets acquired | ||||||
3 | with such assets or with the proceeds from the sale of
| ||||||
4 | such assets; provided, further, this paragraph shall | ||||||
5 | only apply to a taxpayer
who was the first recipient of | ||||||
6 | such assets after their recovery and who is a
victim of
| ||||||
7 | persecution for racial or religious reasons
by Nazi | ||||||
8 | Germany or any other Axis regime or as an heir of the | ||||||
9 | victim. The
amount of and the eligibility for any | ||||||
10 | public assistance, benefit, or
similar entitlement is | ||||||
11 | not affected by the inclusion of items (i) and (ii) of
| ||||||
12 | this paragraph in gross income for federal income tax | ||||||
13 | purposes.
This paragraph is exempt from the provisions | ||||||
14 | of Section 250;
| ||||||
15 | (R) For taxable years 2001 and thereafter, for the | ||||||
16 | taxable year in
which the bonus depreciation deduction
| ||||||
17 | is taken on the taxpayer's federal income tax return | ||||||
18 | under
subsection (k) of Section 168 of the Internal | ||||||
19 | Revenue Code and for each
applicable taxable year | ||||||
20 | thereafter, an amount equal to "x", where:
| ||||||
21 | (1) "y" equals the amount of the depreciation | ||||||
22 | deduction taken for the
taxable year
on the | ||||||
23 | taxpayer's federal income tax return on property | ||||||
24 | for which the bonus
depreciation deduction
was | ||||||
25 | taken in any year under subsection (k) of Section | ||||||
26 | 168 of the Internal
Revenue Code, but not including |
| |||||||
| |||||||
1 | the bonus depreciation deduction;
| ||||||
2 | (2) for taxable years ending on or before | ||||||
3 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
4 | and then divided by 70 (or "y"
multiplied by | ||||||
5 | 0.429); and | ||||||
6 | (3) for taxable years ending after December | ||||||
7 | 31, 2005: | ||||||
8 | (i) for property on which a bonus | ||||||
9 | depreciation deduction of 30% of the adjusted | ||||||
10 | basis was taken, "x" equals "y" multiplied by | ||||||
11 | 30 and then divided by 70 (or "y"
multiplied by | ||||||
12 | 0.429); and | ||||||
13 | (ii) for property on which a bonus | ||||||
14 | depreciation deduction of 50% of the adjusted | ||||||
15 | basis was taken, "x" equals "y" multiplied by | ||||||
16 | 1.0.
| ||||||
17 | The aggregate amount deducted under this | ||||||
18 | subparagraph in all taxable
years for any one piece of | ||||||
19 | property may not exceed the amount of the bonus
| ||||||
20 | depreciation deduction
taken on that property on the | ||||||
21 | taxpayer's federal income tax return under
subsection | ||||||
22 | (k) of Section 168 of the Internal Revenue Code. This | ||||||
23 | subparagraph (R) is exempt from the provisions of | ||||||
24 | Section 250;
| ||||||
25 | (S) If the taxpayer sells, transfers, abandons, or | ||||||
26 | otherwise disposes of
property for which the taxpayer |
| |||||||
| |||||||
1 | was required in any taxable year to make an
addition | ||||||
2 | modification under subparagraph (G-10), then an amount | ||||||
3 | equal to that
addition modification.
| ||||||
4 | If the taxpayer continues to own property through | ||||||
5 | the last day of the last tax year for which the | ||||||
6 | taxpayer may claim a depreciation deduction for | ||||||
7 | federal income tax purposes and for which the taxpayer | ||||||
8 | was required in any taxable year to make an addition | ||||||
9 | modification under subparagraph (G-10), then an amount | ||||||
10 | equal to that addition modification.
| ||||||
11 | The taxpayer is allowed to take the deduction under | ||||||
12 | this subparagraph
only once with respect to any one | ||||||
13 | piece of property. | ||||||
14 | This subparagraph (S) is exempt from the | ||||||
15 | provisions of Section 250;
| ||||||
16 | (T) The amount of (i) any interest income (net of | ||||||
17 | the deductions allocable thereto) taken into account | ||||||
18 | for the taxable year with respect to a transaction with | ||||||
19 | a taxpayer that is required to make an addition | ||||||
20 | modification with respect to such transaction under | ||||||
21 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
22 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||||||
23 | the amount of such addition modification and
(ii) any | ||||||
24 | income from intangible property (net of the deductions | ||||||
25 | allocable thereto) taken into account for the taxable | ||||||
26 | year with respect to a transaction with a taxpayer that |
| |||||||
| |||||||
1 | is required to make an addition modification with | ||||||
2 | respect to such transaction under Section | ||||||
3 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
4 | 203(d)(2)(D-8), but not to exceed the amount of such | ||||||
5 | addition modification;
| ||||||
6 | (U) An amount equal to the interest income taken | ||||||
7 | into account for the taxable year (net of the | ||||||
8 | deductions allocable thereto) with respect to | ||||||
9 | transactions with a foreign person who would be a | ||||||
10 | member of the taxpayer's unitary business group but for | ||||||
11 | the fact the foreign person's business activity | ||||||
12 | outside the United States is 80% or more of that | ||||||
13 | person's total business activity, but not to exceed the | ||||||
14 | addition modification required to be made for the same | ||||||
15 | taxable year under Section 203(c)(2)(G-12) for | ||||||
16 | interest paid, accrued, or incurred, directly or | ||||||
17 | indirectly, to the same foreign person; and
| ||||||
18 | (V) An amount equal to the income from intangible | ||||||
19 | property taken into account for the taxable year (net | ||||||
20 | of the deductions allocable thereto) with respect to | ||||||
21 | transactions with a foreign person who would be a | ||||||
22 | member of the taxpayer's unitary business group but for | ||||||
23 | the fact that the foreign person's business activity | ||||||
24 | outside the United States is 80% or more of that | ||||||
25 | person's total business activity, but not to exceed the | ||||||
26 | addition modification required to be made for the same |
| |||||||
| |||||||
1 | taxable year under Section 203(c)(2)(G-13) for | ||||||
2 | intangible expenses and costs paid, accrued, or | ||||||
3 | incurred, directly or indirectly, to the same foreign | ||||||
4 | person.
| ||||||
5 | (3) Limitation. The amount of any modification | ||||||
6 | otherwise required
under this subsection shall, under | ||||||
7 | regulations prescribed by the
Department, be adjusted by | ||||||
8 | any amounts included therein which were
properly paid, | ||||||
9 | credited, or required to be distributed, or permanently set
| ||||||
10 | aside for charitable purposes pursuant to Internal Revenue | ||||||
11 | Code Section
642(c) during the taxable year.
| ||||||
12 | (d) Partnerships.
| ||||||
13 | (1) In general. In the case of a partnership, base | ||||||
14 | income means an
amount equal to the taxpayer's taxable | ||||||
15 | income for the taxable year as
modified by paragraph (2).
| ||||||
16 | (2) Modifications. The taxable income referred to in | ||||||
17 | paragraph (1)
shall be modified by adding thereto the sum | ||||||
18 | of the following amounts:
| ||||||
19 | (A) An amount equal to all amounts paid or accrued | ||||||
20 | to the taxpayer as
interest or dividends during the | ||||||
21 | taxable year to the extent excluded from
gross income | ||||||
22 | in the computation of taxable income;
| ||||||
23 | (B) An amount equal to the amount of tax imposed by | ||||||
24 | this Act to the
extent deducted from gross income for | ||||||
25 | the taxable year;
|
| |||||||
| |||||||
1 | (C) The amount of deductions allowed to the | ||||||
2 | partnership pursuant to
Section 707 (c) of the Internal | ||||||
3 | Revenue Code in calculating its taxable income;
| ||||||
4 | (D) An amount equal to the amount of the capital | ||||||
5 | gain deduction
allowable under the Internal Revenue | ||||||
6 | Code, to the extent deducted from
gross income in the | ||||||
7 | computation of taxable income;
| ||||||
8 | (D-5) For taxable years 2001 and thereafter, an | ||||||
9 | amount equal to the
bonus depreciation deduction taken | ||||||
10 | on the taxpayer's federal income tax return for the | ||||||
11 | taxable
year under subsection (k) of Section 168 of the | ||||||
12 | Internal Revenue Code;
| ||||||
13 | (D-6) If the taxpayer sells, transfers, abandons, | ||||||
14 | or otherwise disposes of
property for which the | ||||||
15 | taxpayer was required in any taxable year to make an
| ||||||
16 | addition modification under subparagraph (D-5), then | ||||||
17 | an amount equal to the
aggregate amount of the | ||||||
18 | deductions taken in all taxable years
under | ||||||
19 | subparagraph (O) with respect to that property.
| ||||||
20 | If the taxpayer continues to own property through | ||||||
21 | the last day of the last tax year for which the | ||||||
22 | taxpayer may claim a depreciation deduction for | ||||||
23 | federal income tax purposes and for which the taxpayer | ||||||
24 | was allowed in any taxable year to make a subtraction | ||||||
25 | modification under subparagraph (O), then an amount | ||||||
26 | equal to that subtraction modification.
|
| |||||||
| |||||||
1 | The taxpayer is required to make the addition | ||||||
2 | modification under this
subparagraph
only once with | ||||||
3 | respect to any one piece of property;
| ||||||
4 | (D-7) For taxable years ending on or after December | ||||||
5 | 31, 2004, an amount equal to the amount otherwise | ||||||
6 | allowed as a deduction in computing base income for | ||||||
7 | interest paid, accrued, or incurred, directly or | ||||||
8 | indirectly, to a foreign person who would be a member | ||||||
9 | of the same unitary business group but for the fact the | ||||||
10 | foreign person's business activity outside the United | ||||||
11 | States is 80% or more of the foreign person's total | ||||||
12 | business activity. The addition modification required | ||||||
13 | by this subparagraph shall be reduced to the extent | ||||||
14 | that dividends were included in base income of the | ||||||
15 | unitary group for the same taxable year and received by | ||||||
16 | the taxpayer or by a member of the taxpayer's unitary | ||||||
17 | business group (including amounts included in gross | ||||||
18 | income pursuant to Sections 951 through 964 of the | ||||||
19 | Internal Revenue Code and amounts included in gross | ||||||
20 | income under Section 78 of the Internal Revenue Code) | ||||||
21 | with respect to the stock of the same person to whom | ||||||
22 | the interest was paid, accrued, or incurred.
| ||||||
23 | This paragraph shall not apply to the following:
| ||||||
24 | (i) an item of interest paid, accrued, or | ||||||
25 | incurred, directly or indirectly, to a foreign | ||||||
26 | person who is subject in a foreign country or |
| |||||||
| |||||||
1 | state, other than a state which requires mandatory | ||||||
2 | unitary reporting, to a tax on or measured by net | ||||||
3 | income with respect to such interest; or | ||||||
4 | (ii) an item of interest paid, accrued, or | ||||||
5 | incurred, directly or indirectly, to a foreign | ||||||
6 | person if the taxpayer can establish, based on a | ||||||
7 | preponderance of the evidence, both of the | ||||||
8 | following: | ||||||
9 | (a) the foreign person, during the same | ||||||
10 | taxable year, paid, accrued, or incurred, the | ||||||
11 | interest to a person that is not a related | ||||||
12 | member, and | ||||||
13 | (b) the transaction giving rise to the | ||||||
14 | interest expense between the taxpayer and the | ||||||
15 | foreign person did not have as a principal | ||||||
16 | purpose the avoidance of Illinois income tax, | ||||||
17 | and is paid pursuant to a contract or agreement | ||||||
18 | that reflects an arm's-length interest rate | ||||||
19 | and terms; or
| ||||||
20 | (iii) the taxpayer can establish, based on | ||||||
21 | clear and convincing evidence, that the interest | ||||||
22 | paid, accrued, or incurred relates to a contract or | ||||||
23 | agreement entered into at arm's-length rates and | ||||||
24 | terms and the principal purpose for the payment is | ||||||
25 | not federal or Illinois tax avoidance; or
| ||||||
26 | (iv) an item of interest paid, accrued, or |
| |||||||
| |||||||
1 | incurred, directly or indirectly, to a foreign | ||||||
2 | person if the taxpayer establishes by clear and | ||||||
3 | convincing evidence that the adjustments are | ||||||
4 | unreasonable; or if the taxpayer and the Director | ||||||
5 | agree in writing to the application or use of an | ||||||
6 | alternative method of apportionment under Section | ||||||
7 | 304(f).
| ||||||
8 | Nothing in this subsection shall preclude the | ||||||
9 | Director from making any other adjustment | ||||||
10 | otherwise allowed under Section 404 of this Act for | ||||||
11 | any tax year beginning after the effective date of | ||||||
12 | this amendment provided such adjustment is made | ||||||
13 | pursuant to regulation adopted by the Department | ||||||
14 | and such regulations provide methods and standards | ||||||
15 | by which the Department will utilize its authority | ||||||
16 | under Section 404 of this Act; and
| ||||||
17 | (D-8) For taxable years ending on or after December | ||||||
18 | 31, 2004, an amount equal to the amount of intangible | ||||||
19 | expenses and costs otherwise allowed as a deduction in | ||||||
20 | computing base income, and that were paid, accrued, or | ||||||
21 | incurred, directly or indirectly, to a foreign person | ||||||
22 | who would be a member of the same unitary business | ||||||
23 | group but for the fact that the foreign person's | ||||||
24 | business activity outside the United States is 80% or | ||||||
25 | more of that person's total business activity. The | ||||||
26 | addition modification required by this subparagraph |
| |||||||
| |||||||
1 | shall be reduced to the extent that dividends were | ||||||
2 | included in base income of the unitary group for the | ||||||
3 | same taxable year and received by the taxpayer or by a | ||||||
4 | member of the taxpayer's unitary business group | ||||||
5 | (including amounts included in gross income pursuant | ||||||
6 | to Sections 951 through 964 of the Internal Revenue | ||||||
7 | Code and amounts included in gross income under Section | ||||||
8 | 78 of the Internal Revenue Code) with respect to the | ||||||
9 | stock of the same person to whom the intangible | ||||||
10 | expenses and costs were directly or indirectly paid, | ||||||
11 | incurred or accrued. The preceding sentence shall not | ||||||
12 | apply to the extent that the same dividends caused a | ||||||
13 | reduction to the addition modification required under | ||||||
14 | Section 203(d)(2)(D-7) of this Act. As used in this | ||||||
15 | subparagraph, the term "intangible expenses and costs" | ||||||
16 | includes (1) expenses, losses, and costs for, or | ||||||
17 | related to, the direct or indirect acquisition, use, | ||||||
18 | maintenance or management, ownership, sale, exchange, | ||||||
19 | or any other disposition of intangible property; (2) | ||||||
20 | losses incurred, directly or indirectly, from | ||||||
21 | factoring transactions or discounting transactions; | ||||||
22 | (3) royalty, patent, technical, and copyright fees; | ||||||
23 | (4) licensing fees; and (5) other similar expenses and | ||||||
24 | costs. For purposes of this subparagraph, "intangible | ||||||
25 | property" includes patents, patent applications, trade | ||||||
26 | names, trademarks, service marks, copyrights, mask |
| |||||||
| |||||||
1 | works, trade secrets, and similar types of intangible | ||||||
2 | assets; | ||||||
3 | This paragraph shall not apply to the following: | ||||||
4 | (i) any item of intangible expenses or costs | ||||||
5 | paid, accrued, or incurred, directly or | ||||||
6 | indirectly, from a transaction with a foreign | ||||||
7 | person who is subject in a foreign country or | ||||||
8 | state, other than a state which requires mandatory | ||||||
9 | unitary reporting, to a tax on or measured by net | ||||||
10 | income with respect to such item; or | ||||||
11 | (ii) any item of intangible expense or cost | ||||||
12 | paid, accrued, or incurred, directly or | ||||||
13 | indirectly, if the taxpayer can establish, based | ||||||
14 | on a preponderance of the evidence, both of the | ||||||
15 | following: | ||||||
16 | (a) the foreign person during the same | ||||||
17 | taxable year paid, accrued, or incurred, the | ||||||
18 | intangible expense or cost to a person that is | ||||||
19 | not a related member, and | ||||||
20 | (b) the transaction giving rise to the | ||||||
21 | intangible expense or cost between the | ||||||
22 | taxpayer and the foreign person did not have as | ||||||
23 | a principal purpose the avoidance of Illinois | ||||||
24 | income tax, and is paid pursuant to a contract | ||||||
25 | or agreement that reflects arm's-length terms; | ||||||
26 | or |
| |||||||
| |||||||
1 | (iii) any item of intangible expense or cost | ||||||
2 | paid, accrued, or incurred, directly or | ||||||
3 | indirectly, from a transaction with a foreign | ||||||
4 | person if the taxpayer establishes by clear and | ||||||
5 | convincing evidence, that the adjustments are | ||||||
6 | unreasonable; or if the taxpayer and the Director | ||||||
7 | agree in writing to the application or use of an | ||||||
8 | alternative method of apportionment under Section | ||||||
9 | 304(f);
| ||||||
10 | Nothing in this subsection shall preclude the | ||||||
11 | Director from making any other adjustment | ||||||
12 | otherwise allowed under Section 404 of this Act for | ||||||
13 | any tax year beginning after the effective date of | ||||||
14 | this amendment provided such adjustment is made | ||||||
15 | pursuant to regulation adopted by the Department | ||||||
16 | and such regulations provide methods and standards | ||||||
17 | by which the Department will utilize its authority | ||||||
18 | under Section 404 of this Act;
| ||||||
19 | and by deducting from the total so obtained the following | ||||||
20 | amounts:
| ||||||
21 | (E) The valuation limitation amount;
| ||||||
22 | (F) An amount equal to the amount of any tax | ||||||
23 | imposed by this Act which
was refunded to the taxpayer | ||||||
24 | and included in such total for the taxable year;
| ||||||
25 | (G) An amount equal to all amounts included in | ||||||
26 | taxable income as
modified by subparagraphs (A), (B), |
| |||||||
| |||||||
1 | (C) and (D) which are exempt from
taxation by this | ||||||
2 | State either by reason of its statutes or Constitution | ||||||
3 | or
by reason of
the Constitution, treaties or statutes | ||||||
4 | of the United States;
provided that, in the case of any | ||||||
5 | statute of this State that exempts income
derived from | ||||||
6 | bonds or other obligations from the tax imposed under | ||||||
7 | this Act,
the amount exempted shall be the interest net | ||||||
8 | of bond premium amortization;
| ||||||
9 | (H) Any income of the partnership which | ||||||
10 | constitutes personal service
income as defined in | ||||||
11 | Section 1348 (b) (1) of the Internal Revenue Code (as
| ||||||
12 | in effect December 31, 1981) or a reasonable allowance | ||||||
13 | for compensation
paid or accrued for services rendered | ||||||
14 | by partners to the partnership,
whichever is greater;
| ||||||
15 | (I) An amount equal to all amounts of income | ||||||
16 | distributable to an entity
subject to the Personal | ||||||
17 | Property Tax Replacement Income Tax imposed by
| ||||||
18 | subsections (c) and (d) of Section 201 of this Act | ||||||
19 | including amounts
distributable to organizations | ||||||
20 | exempt from federal income tax by reason of
Section | ||||||
21 | 501(a) of the Internal Revenue Code;
| ||||||
22 | (J) With the exception of any amounts subtracted | ||||||
23 | under subparagraph
(G),
an amount equal to the sum of | ||||||
24 | all amounts disallowed as deductions
by (i) Sections | ||||||
25 | 171(a) (2), and 265(2) of the Internal Revenue Code of | ||||||
26 | 1954,
as now or hereafter amended, and all amounts of |
| |||||||
| |||||||
1 | expenses allocable to
interest and disallowed as | ||||||
2 | deductions by Section 265(1) of the Internal
Revenue | ||||||
3 | Code, as now or hereafter amended;
and (ii) for taxable | ||||||
4 | years
ending on or after August 13, 1999, Sections
| ||||||
5 | 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the | ||||||
6 | Internal Revenue Code; the provisions of this
| ||||||
7 | subparagraph are exempt from the provisions of Section | ||||||
8 | 250;
| ||||||
9 | (K) An amount equal to those dividends included in | ||||||
10 | such total which were
paid by a corporation which | ||||||
11 | conducts business operations in an Enterprise
Zone or | ||||||
12 | zones created under the Illinois Enterprise Zone Act, | ||||||
13 | enacted by
the 82nd General Assembly, or a River Edge | ||||||
14 | Redevelopment Zone or zones created under the River | ||||||
15 | Edge Redevelopment Zone Act and
conducts substantially | ||||||
16 | all of its operations
in an Enterprise Zone or Zones or | ||||||
17 | from a River Edge Redevelopment Zone or zones. This | ||||||
18 | subparagraph (K) is exempt from the provisions of | ||||||
19 | Section 250;
| ||||||
20 | (L) An amount equal to any contribution made to a | ||||||
21 | job training project
established pursuant to the Real | ||||||
22 | Property Tax Increment Allocation
Redevelopment Act;
| ||||||
23 | (M) An amount equal to those dividends included in | ||||||
24 | such total
that were paid by a corporation that | ||||||
25 | conducts business operations in a
federally designated | ||||||
26 | Foreign Trade Zone or Sub-Zone and that is designated a
|
| |||||||
| |||||||
1 | High Impact Business located in Illinois; provided | ||||||
2 | that dividends eligible
for the deduction provided in | ||||||
3 | subparagraph (K) of paragraph (2) of this
subsection | ||||||
4 | shall not be eligible for the deduction provided under | ||||||
5 | this
subparagraph (M);
| ||||||
6 | (N) An amount equal to the amount of the deduction | ||||||
7 | used to compute the
federal income tax credit for | ||||||
8 | restoration of substantial amounts held under
claim of | ||||||
9 | right for the taxable year pursuant to Section 1341 of | ||||||
10 | the
Internal Revenue Code of 1986;
| ||||||
11 | (O) For taxable years 2001 and thereafter, for the | ||||||
12 | taxable year in
which the bonus depreciation deduction
| ||||||
13 | is taken on the taxpayer's federal income tax return | ||||||
14 | under
subsection (k) of Section 168 of the Internal | ||||||
15 | Revenue Code and for each
applicable taxable year | ||||||
16 | thereafter, an amount equal to "x", where:
| ||||||
17 | (1) "y" equals the amount of the depreciation | ||||||
18 | deduction taken for the
taxable year
on the | ||||||
19 | taxpayer's federal income tax return on property | ||||||
20 | for which the bonus
depreciation deduction
was | ||||||
21 | taken in any year under subsection (k) of Section | ||||||
22 | 168 of the Internal
Revenue Code, but not including | ||||||
23 | the bonus depreciation deduction;
| ||||||
24 | (2) for taxable years ending on or before | ||||||
25 | December 31, 2005, "x" equals "y" multiplied by 30 | ||||||
26 | and then divided by 70 (or "y"
multiplied by |
| |||||||
| |||||||
1 | 0.429); and | ||||||
2 | (3) for taxable years ending after December | ||||||
3 | 31, 2005: | ||||||
4 | (i) for property on which a bonus | ||||||
5 | depreciation deduction of 30% of the adjusted | ||||||
6 | basis was taken, "x" equals "y" multiplied by | ||||||
7 | 30 and then divided by 70 (or "y"
multiplied by | ||||||
8 | 0.429); and | ||||||
9 | (ii) for property on which a bonus | ||||||
10 | depreciation deduction of 50% of the adjusted | ||||||
11 | basis was taken, "x" equals "y" multiplied by | ||||||
12 | 1.0.
| ||||||
13 | The aggregate amount deducted under this | ||||||
14 | subparagraph in all taxable
years for any one piece of | ||||||
15 | property may not exceed the amount of the bonus
| ||||||
16 | depreciation deduction
taken on that property on the | ||||||
17 | taxpayer's federal income tax return under
subsection | ||||||
18 | (k) of Section 168 of the Internal Revenue Code. This | ||||||
19 | subparagraph (O) is exempt from the provisions of | ||||||
20 | Section 250;
| ||||||
21 | (P) If the taxpayer sells, transfers, abandons, or | ||||||
22 | otherwise disposes of
property for which the taxpayer | ||||||
23 | was required in any taxable year to make an
addition | ||||||
24 | modification under subparagraph (D-5), then an amount | ||||||
25 | equal to that
addition modification.
| ||||||
26 | If the taxpayer continues to own property through |
| |||||||
| |||||||
1 | the last day of the last tax year for which the | ||||||
2 | taxpayer may claim a depreciation deduction for | ||||||
3 | federal income tax purposes and for which the taxpayer | ||||||
4 | was required in any taxable year to make an addition | ||||||
5 | modification under subparagraph (D-5), then an amount | ||||||
6 | equal to that addition modification.
| ||||||
7 | The taxpayer is allowed to take the deduction under | ||||||
8 | this subparagraph
only once with respect to any one | ||||||
9 | piece of property. | ||||||
10 | This subparagraph (P) is exempt from the | ||||||
11 | provisions of Section 250;
| ||||||
12 | (Q) The amount of (i) any interest income (net of | ||||||
13 | the deductions allocable thereto) taken into account | ||||||
14 | for the taxable year with respect to a transaction with | ||||||
15 | a taxpayer that is required to make an addition | ||||||
16 | modification with respect to such transaction under | ||||||
17 | Section 203(a)(2)(D-17), 203(b)(2)(E-12), | ||||||
18 | 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed | ||||||
19 | the amount of such addition modification and
(ii) any | ||||||
20 | income from intangible property (net of the deductions | ||||||
21 | allocable thereto) taken into account for the taxable | ||||||
22 | year with respect to a transaction with a taxpayer that | ||||||
23 | is required to make an addition modification with | ||||||
24 | respect to such transaction under Section | ||||||
25 | 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or | ||||||
26 | 203(d)(2)(D-8), but not to exceed the amount of such |
| |||||||
| |||||||
1 | addition modification;
| ||||||
2 | (R) An amount equal to the interest income taken | ||||||
3 | into account for the taxable year (net of the | ||||||
4 | deductions allocable thereto) with respect to | ||||||
5 | transactions with a foreign person who would be a | ||||||
6 | member of the taxpayer's unitary business group but for | ||||||
7 | the fact that the foreign person's business activity | ||||||
8 | outside the United States is 80% or more of that | ||||||
9 | person's total business activity, but not to exceed the | ||||||
10 | addition modification required to be made for the same | ||||||
11 | taxable year under Section 203(d)(2)(D-7) for interest | ||||||
12 | paid, accrued, or incurred, directly or indirectly, to | ||||||
13 | the same foreign person; and
| ||||||
14 | (S) An amount equal to the income from intangible | ||||||
15 | property taken into account for the taxable year (net | ||||||
16 | of the deductions allocable thereto) with respect to | ||||||
17 | transactions with a foreign person who would be a | ||||||
18 | member of the taxpayer's unitary business group but for | ||||||
19 | the fact that the foreign person's business activity | ||||||
20 | outside the United States is 80% or more of that | ||||||
21 | person's total business activity, but not to exceed the | ||||||
22 | addition modification required to be made for the same | ||||||
23 | taxable year under Section 203(d)(2)(D-8) for | ||||||
24 | intangible expenses and costs paid, accrued, or | ||||||
25 | incurred, directly or indirectly, to the same foreign | ||||||
26 | person.
|
| |||||||
| |||||||
1 | (e) Gross income; adjusted gross income; taxable income.
| ||||||
2 | (1) In general. Subject to the provisions of paragraph | ||||||
3 | (2) and
subsection (b) (3), for purposes of this Section | ||||||
4 | and Section 803(e), a
taxpayer's gross income, adjusted | ||||||
5 | gross income, or taxable income for
the taxable year shall | ||||||
6 | mean the amount of gross income, adjusted gross
income or | ||||||
7 | taxable income properly reportable for federal income tax
| ||||||
8 | purposes for the taxable year under the provisions of the | ||||||
9 | Internal
Revenue Code. Taxable income may be less than | ||||||
10 | zero. However, for taxable
years ending on or after | ||||||
11 | December 31, 1986, net operating loss
carryforwards from | ||||||
12 | taxable years ending prior to December 31, 1986, may not
| ||||||
13 | exceed the sum of federal taxable income for the taxable | ||||||
14 | year before net
operating loss deduction, plus the excess | ||||||
15 | of addition modifications over
subtraction modifications | ||||||
16 | for the taxable year. For taxable years ending
prior to | ||||||
17 | December 31, 1986, taxable income may never be an amount in | ||||||
18 | excess
of the net operating loss for the taxable year as | ||||||
19 | defined in subsections
(c) and (d) of Section 172 of the | ||||||
20 | Internal Revenue Code, provided that when
taxable income of | ||||||
21 | a corporation (other than a Subchapter S corporation),
| ||||||
22 | trust, or estate is less than zero and addition | ||||||
23 | modifications, other than
those provided by subparagraph | ||||||
24 | (E) of paragraph (2) of subsection (b) for
corporations or | ||||||
25 | subparagraph (E) of paragraph (2) of subsection (c) for
|
| |||||||
| |||||||
1 | trusts and estates, exceed subtraction modifications, an | ||||||
2 | addition
modification must be made under those | ||||||
3 | subparagraphs for any other taxable
year to which the | ||||||
4 | taxable income less than zero (net operating loss) is
| ||||||
5 | applied under Section 172 of the Internal Revenue Code or | ||||||
6 | under
subparagraph (E) of paragraph (2) of this subsection | ||||||
7 | (e) applied in
conjunction with Section 172 of the Internal | ||||||
8 | Revenue Code.
| ||||||
9 | (2) Special rule. For purposes of paragraph (1) of this | ||||||
10 | subsection,
the taxable income properly reportable for | ||||||
11 | federal income tax purposes
shall mean:
| ||||||
12 | (A) Certain life insurance companies. In the case | ||||||
13 | of a life
insurance company subject to the tax imposed | ||||||
14 | by Section 801 of the
Internal Revenue Code, life | ||||||
15 | insurance company taxable income, plus the
amount of | ||||||
16 | distribution from pre-1984 policyholder surplus | ||||||
17 | accounts as
calculated under Section 815a of the | ||||||
18 | Internal Revenue Code;
| ||||||
19 | (B) Certain other insurance companies. In the case | ||||||
20 | of mutual
insurance companies subject to the tax | ||||||
21 | imposed by Section 831 of the
Internal Revenue Code, | ||||||
22 | insurance company taxable income;
| ||||||
23 | (C) Regulated investment companies. In the case of | ||||||
24 | a regulated
investment company subject to the tax | ||||||
25 | imposed by Section 852 of the
Internal Revenue Code, | ||||||
26 | investment company taxable income;
|
| |||||||
| |||||||
1 | (D) Real estate investment trusts. In the case of a | ||||||
2 | real estate
investment trust subject to the tax imposed | ||||||
3 | by Section 857 of the
Internal Revenue Code, real | ||||||
4 | estate investment trust taxable income;
| ||||||
5 | (E) Consolidated corporations. In the case of a | ||||||
6 | corporation which
is a member of an affiliated group of | ||||||
7 | corporations filing a consolidated
income tax return | ||||||
8 | for the taxable year for federal income tax purposes,
| ||||||
9 | taxable income determined as if such corporation had | ||||||
10 | filed a separate
return for federal income tax purposes | ||||||
11 | for the taxable year and each
preceding taxable year | ||||||
12 | for which it was a member of an affiliated group.
For | ||||||
13 | purposes of this subparagraph, the taxpayer's separate | ||||||
14 | taxable
income shall be determined as if the election | ||||||
15 | provided by Section
243(b) (2) of the Internal Revenue | ||||||
16 | Code had been in effect for all such years;
| ||||||
17 | (F) Cooperatives. In the case of a cooperative | ||||||
18 | corporation or
association, the taxable income of such | ||||||
19 | organization determined in
accordance with the | ||||||
20 | provisions of Section 1381 through 1388 of the
Internal | ||||||
21 | Revenue Code;
| ||||||
22 | (G) Subchapter S corporations. In the case of: (i) | ||||||
23 | a Subchapter S
corporation for which there is in effect | ||||||
24 | an election for the taxable year
under Section 1362 of | ||||||
25 | the Internal Revenue Code, the taxable income of such
| ||||||
26 | corporation determined in accordance with Section |
| |||||||
| |||||||
1 | 1363(b) of the Internal
Revenue Code, except that | ||||||
2 | taxable income shall take into
account those items | ||||||
3 | which are required by Section 1363(b)(1) of the
| ||||||
4 | Internal Revenue Code to be separately stated; and (ii) | ||||||
5 | a Subchapter
S corporation for which there is in effect | ||||||
6 | a federal election to opt out of
the provisions of the | ||||||
7 | Subchapter S Revision Act of 1982 and have applied
| ||||||
8 | instead the prior federal Subchapter S rules as in | ||||||
9 | effect on July 1, 1982,
the taxable income of such | ||||||
10 | corporation determined in accordance with the
federal | ||||||
11 | Subchapter S rules as in effect on July 1, 1982; and
| ||||||
12 | (H) Partnerships. In the case of a partnership, | ||||||
13 | taxable income
determined in accordance with Section | ||||||
14 | 703 of the Internal Revenue Code,
except that taxable | ||||||
15 | income shall take into account those items which are
| ||||||
16 | required by Section 703(a)(1) to be separately stated | ||||||
17 | but which would be
taken into account by an individual | ||||||
18 | in calculating his taxable income.
| ||||||
19 | (3) Recapture of business expenses on disposition of | ||||||
20 | asset or business. Notwithstanding any other law to the | ||||||
21 | contrary, if in prior years income from an asset or | ||||||
22 | business has been classified as business income and in a | ||||||
23 | later year is demonstrated to be non-business income, then | ||||||
24 | all expenses, without limitation, deducted in such later | ||||||
25 | year and in the 2 immediately preceding taxable years | ||||||
26 | related to that asset or business that generated the |
| |||||||
| |||||||
1 | non-business income shall be added back and recaptured as | ||||||
2 | business income in the year of the disposition of the asset | ||||||
3 | or business. Such amount shall be apportioned to Illinois | ||||||
4 | using the greater of the apportionment fraction computed | ||||||
5 | for the business under Section 304 of this Act for the | ||||||
6 | taxable year or the average of the apportionment fractions | ||||||
7 | computed for the business under Section 304 of this Act for | ||||||
8 | the taxable year and for the 2 immediately preceding | ||||||
9 | taxable years.
| ||||||
10 | (f) Valuation limitation amount.
| ||||||
11 | (1) In general. The valuation limitation amount | ||||||
12 | referred to in
subsections (a) (2) (G), (c) (2) (I) and | ||||||
13 | (d)(2) (E) is an amount equal to:
| ||||||
14 | (A) The sum of the pre-August 1, 1969 appreciation | ||||||
15 | amounts (to the
extent consisting of gain reportable | ||||||
16 | under the provisions of Section
1245 or 1250 of the | ||||||
17 | Internal Revenue Code) for all property in respect
of | ||||||
18 | which such gain was reported for the taxable year; plus
| ||||||
19 | (B) The lesser of (i) the sum of the pre-August 1, | ||||||
20 | 1969 appreciation
amounts (to the extent consisting of | ||||||
21 | capital gain) for all property in
respect of which such | ||||||
22 | gain was reported for federal income tax purposes
for | ||||||
23 | the taxable year, or (ii) the net capital gain for the | ||||||
24 | taxable year,
reduced in either case by any amount of | ||||||
25 | such gain included in the amount
determined under | ||||||
26 | subsection (a) (2) (F) or (c) (2) (H).
|
| |||||||
| |||||||
1 | (2) Pre-August 1, 1969 appreciation amount.
| ||||||
2 | (A) If the fair market value of property referred | ||||||
3 | to in paragraph
(1) was readily ascertainable on August | ||||||
4 | 1, 1969, the pre-August 1, 1969
appreciation amount for | ||||||
5 | such property is the lesser of (i) the excess of
such | ||||||
6 | fair market value over the taxpayer's basis (for | ||||||
7 | determining gain)
for such property on that date | ||||||
8 | (determined under the Internal Revenue
Code as in | ||||||
9 | effect on that date), or (ii) the total gain realized | ||||||
10 | and
reportable for federal income tax purposes in | ||||||
11 | respect of the sale,
exchange or other disposition of | ||||||
12 | such property.
| ||||||
13 | (B) If the fair market value of property referred | ||||||
14 | to in paragraph
(1) was not readily ascertainable on | ||||||
15 | August 1, 1969, the pre-August 1,
1969 appreciation | ||||||
16 | amount for such property is that amount which bears
the | ||||||
17 | same ratio to the total gain reported in respect of the | ||||||
18 | property for
federal income tax purposes for the | ||||||
19 | taxable year, as the number of full
calendar months in | ||||||
20 | that part of the taxpayer's holding period for the
| ||||||
21 | property ending July 31, 1969 bears to the number of | ||||||
22 | full calendar
months in the taxpayer's entire holding | ||||||
23 | period for the
property.
| ||||||
24 | (C) The Department shall prescribe such | ||||||
25 | regulations as may be
necessary to carry out the | ||||||
26 | purposes of this paragraph.
|
| |||||||
| |||||||
1 | (g) Double deductions. Unless specifically provided | ||||||
2 | otherwise, nothing
in this Section shall permit the same item | ||||||
3 | to be deducted more than once.
| ||||||
4 | (h) Legislative intention. Except as expressly provided by | ||||||
5 | this
Section there shall be no modifications or limitations on | ||||||
6 | the amounts
of income, gain, loss or deduction taken into | ||||||
7 | account in determining
gross income, adjusted gross income or | ||||||
8 | taxable income for federal income
tax purposes for the taxable | ||||||
9 | year, or in the amount of such items
entering into the | ||||||
10 | computation of base income and net income under this
Act for | ||||||
11 | such taxable year, whether in respect of property values as of
| ||||||
12 | August 1, 1969 or otherwise.
| ||||||
13 | (Source: P.A. 93-812, eff. 7-26-04; 93-840, eff. 7-30-04; | ||||||
14 | 94-776, eff. 5-19-06; 94-789, eff. 5-19-06; 94-1021, eff. | ||||||
15 | 7-12-06; 94-1074, eff. 12-26-06; revised 1-2-07.)
| ||||||
16 | Section 55. The Revised Cities and Villages Act of 1941 is | ||||||
17 | amended by changing Section 21-14 as follows:
| ||||||
18 | (65 ILCS 20/21-14) (from Ch. 24, par. 21-14)
| ||||||
19 | Sec. 21-14. Member residency before election; member not to | ||||||
20 | hold other
office.
| ||||||
21 | (a) No member may be elected or appointed to the city | ||||||
22 | council after the
effective date of this amendatory Act of the |
| |||||||
| |||||||
1 | 93rd General Assembly unless he or
she has resided in the ward | ||||||
2 | he or she seeks to represent at least one year next preceding | ||||||
3 | the date of the election or appointment. In the election | ||||||
4 | following
redistricting, a candidate for alderman may be | ||||||
5 | elected from any ward containing
a part of the ward in which he | ||||||
6 | or she resided for at least one year next preceding the
| ||||||
7 | election that follows the redistricting,
and, if elected, that | ||||||
8 | person may be reelected from the new ward he or she represents | ||||||
9 | if he or she
resides in that ward for at least one year next | ||||||
10 | preceding the reelection.
| ||||||
11 | (b) No member of the city council shall at the same time | ||||||
12 | hold any other
civil service office under the federal, state or | ||||||
13 | city government, except
if such member is granted a leave of | ||||||
14 | absence from such civil service
office, or except in the | ||||||
15 | National Guard or the Illinois Naval Militia , or as a notary | ||||||
16 | public, and
except such honorary offices as go by appointment | ||||||
17 | without compensation.
| ||||||
18 | (Source: P.A. 93-847, eff. 7-30-04.)
| ||||||
19 | Section 60. The Metropolitan Transit Authority Act is | ||||||
20 | amended by changing Section 19 as follows:
| ||||||
21 | (70 ILCS 3605/19) (from Ch. 111 2/3, par. 319)
| ||||||
22 | Sec. 19. The governing and administrative body of the | ||||||
23 | Authority shall be a
board consisting of seven members, to be | ||||||
24 | known as Chicago Transit Board.
Members of the Board shall be |
| |||||||
| |||||||
1 | residents of the metropolitan area and persons of
recognized | ||||||
2 | business ability. No member of the Board of the
Authority shall | ||||||
3 | hold any other office or employment under the Federal,
State or | ||||||
4 | any County or any municipal government except an honorary | ||||||
5 | office
without compensation or an office in the National Guard | ||||||
6 | or Illinois Naval Militia . No employee of
the Authority shall | ||||||
7 | hold any other office or employment under the Federal,
State , | ||||||
8 | or any County or any municipal government except an office with
| ||||||
9 | compensation not exceeding $5,000 annually or a position in the | ||||||
10 | National
Guard , Illinois Naval Militia, or the United States | ||||||
11 | military reserves. Provided, however,
that the Chairman may be | ||||||
12 | a member of the Board of the Regional Transportation
Authority. | ||||||
13 | No member of the
Board or employee of the Authority shall have | ||||||
14 | any private financial
interest, profit or benefit in any | ||||||
15 | contract, work or business of the
Authority nor in the sale or | ||||||
16 | lease of any property to or from the
Authority. The salary of | ||||||
17 | each member of the initial Board shall be
$15,000.00 per annum, | ||||||
18 | and such salary shall not be increased or diminished
during his | ||||||
19 | or her term of office. The salaries of successor members of the
| ||||||
20 | Board shall be fixed by the Board and shall not be increased or | ||||||
21 | diminished
during their respective terms of office. No Board | ||||||
22 | member shall be allowed
any fees, perquisites or emoluments, | ||||||
23 | reward or compensation for his or her
services as a member or | ||||||
24 | officer of the Authority aside from his or her
salary or | ||||||
25 | pension, but he or she shall be reimbursed for actual expenses
| ||||||
26 | incurred by him or her in the performance of his or her duties.
|
| |||||||
| |||||||
1 | (Source: P.A. 84-939.)
| ||||||
2 | Section 65. The School Code is amended by changing Sections | ||||||
3 | 30-14.2 and 34-4 as follows:
| ||||||
4 | (105 ILCS 5/30-14.2) (from Ch. 122, par. 30-14.2)
| ||||||
5 | Sec. 30-14.2. MIA/POW scholarships.
| ||||||
6 | (a) Any spouse, natural child, legally adopted child, or | ||||||
7 | any
step-child of an eligible veteran or serviceperson who | ||||||
8 | possesses all necessary
entrance requirements shall, upon | ||||||
9 | application and proper proof, be awarded
a MIA/POW Scholarship | ||||||
10 | consisting of the equivalent of 4 calendar years of
full-time | ||||||
11 | enrollment including summer terms, to the state supported
| ||||||
12 | Illinois institution of higher learning of his choice, subject | ||||||
13 | to the
restrictions listed below.
| ||||||
14 | "Eligible veteran or serviceperson" means any veteran or | ||||||
15 | serviceperson, including an Illinois National Guard or | ||||||
16 | Illinois Naval Militia member who is on active duty or is | ||||||
17 | active on a training assignment,
who has been declared by the | ||||||
18 | U. S. Department of Defense or the
U.S. Department of Veterans' | ||||||
19 | Affairs to be a prisoner of war, be missing
in action, have | ||||||
20 | died as the result of a service-connected disability or be
| ||||||
21 | permanently disabled from service-connected causes with 100% | ||||||
22 | disability and
who at the time of entering service was an | ||||||
23 | Illinois resident or was an
Illinois resident within 6 months | ||||||
24 | of entering such service.
|
| |||||||
| |||||||
1 | Full-time enrollment means 12 or more semester hours of | ||||||
2 | courses per semester,
or 12 or more quarter hours of courses | ||||||
3 | per quarter, or the equivalent thereof
per term. Scholarships | ||||||
4 | utilized by dependents enrolled in less than full-time
study | ||||||
5 | shall be computed in the proportion which the number of hours | ||||||
6 | so carried
bears to full-time enrollment.
| ||||||
7 | Scholarships awarded under this Section may be used by a | ||||||
8 | spouse or child
without regard to his or her age. The holder of | ||||||
9 | a Scholarship
awarded under this Section shall be subject to | ||||||
10 | all examinations and academic
standards, including the | ||||||
11 | maintenance of minimum grade levels, that are
applicable | ||||||
12 | generally to other enrolled students at the Illinois | ||||||
13 | institution of
higher learning where the Scholarship is being | ||||||
14 | used.
If the surviving spouse
remarries or if there is a | ||||||
15 | divorce between the veteran or serviceperson and
his or her | ||||||
16 | spouse while the dependent is pursuing his or her course of
| ||||||
17 | study, Scholarship benefits will be terminated at the end of | ||||||
18 | the term for
which he or she is presently enrolled. Such | ||||||
19 | dependents shall also be
entitled, upon proper proof and | ||||||
20 | application, to enroll in any extension
course offered by a | ||||||
21 | State supported Illinois institution of higher learning
| ||||||
22 | without payment of tuition and approved fees.
| ||||||
23 | The holder of a MIA/POW Scholarship authorized under this | ||||||
24 | Section shall
not be required to pay any matriculation or | ||||||
25 | application fees, tuition,
activities fees, graduation fees or | ||||||
26 | other fees, except multipurpose
building fees or similar fees |
| |||||||
| |||||||
1 | for supplies and materials.
| ||||||
2 | Any dependent who has been or shall be awarded a MIA/POW | ||||||
3 | Scholarship shall
be reimbursed by the appropriate institution | ||||||
4 | of higher learning for any
fees which he or she has paid and | ||||||
5 | for which exemption is granted under this
Section if | ||||||
6 | application for reimbursement is made within 2 months following
| ||||||
7 | the end of the school term for which the fees were paid.
| ||||||
8 | (b) In lieu of the benefit provided in subsection (a), any | ||||||
9 | spouse,
natural child, legally adopted child, or step-child of | ||||||
10 | an eligible veteran
or serviceperson, which spouse or child has | ||||||
11 | a physical, mental or
developmental disability, shall be | ||||||
12 | entitled to receive, upon application and
proper proof, a | ||||||
13 | benefit to be used for the purpose of defraying the cost of
the | ||||||
14 | attendance or treatment of such spouse or child at one or more
| ||||||
15 | appropriate therapeutic, rehabilitative or educational | ||||||
16 | facilities. The
application and proof may be made by the parent | ||||||
17 | or legal guardian of the
spouse or child on his or her behalf.
| ||||||
18 | The total benefit provided to any beneficiary under this | ||||||
19 | subsection shall
not exceed the cost equivalent of 4 calendar | ||||||
20 | years of full-time enrollment,
including summer terms, at the | ||||||
21 | University of Illinois. Whenever
practicable in the opinion of | ||||||
22 | the Department of Veterans' Affairs, payment
of benefits under | ||||||
23 | this subsection shall be made directly to the facility,
the | ||||||
24 | cost of attendance or treatment at which is being defrayed, as | ||||||
25 | such
costs accrue.
| ||||||
26 | (c) The benefits of this Section shall be administered by |
| |||||||
| |||||||
1 | and paid for out
of funds made available to the Illinois | ||||||
2 | Department of Veterans' Affairs.
The amounts that become due to | ||||||
3 | any state supported Illinois institution of
higher learning | ||||||
4 | shall be payable by the Comptroller to such institution on
| ||||||
5 | vouchers approved by the Illinois Department of Veterans' | ||||||
6 | Affairs. The
amounts that become due under subsection (b) of | ||||||
7 | this Section shall be
payable by warrant upon vouchers issued | ||||||
8 | by the Illinois Department of
Veterans' Affairs and approved by | ||||||
9 | the Comptroller. The Illinois Department
of Veterans' Affairs | ||||||
10 | shall determine the eligibility of the persons
who make | ||||||
11 | application for the benefits provided for in this Section.
| ||||||
12 | (Source: P.A. 93-825, eff. 7-28-04.)
| ||||||
13 | (105 ILCS 5/34-4) (from Ch. 122, par. 34-4)
| ||||||
14 | Sec. 34-4. Eligibility. To be eligible for appointment to | ||||||
15 | the board, a
person shall be a citizen of the United States, | ||||||
16 | shall be a registered voter
as provided in the Election Code, | ||||||
17 | shall have been a resident of the city for at
least 3 years | ||||||
18 | immediately
preceding his or her appointment, and shall not be | ||||||
19 | a child sex offender
as defined in Section 11-9.3 of the
| ||||||
20 | Criminal Code of 1961. Permanent removal from the city by any | ||||||
21 | member of
the board during his term of office constitutes a | ||||||
22 | resignation therefrom and
creates a vacancy in the board. | ||||||
23 | Except for the President of the Chicago
School Reform Board of | ||||||
24 | Trustees who may be paid compensation for his or her
services | ||||||
25 | as chief executive officer as determined by the Mayor as |
| |||||||
| |||||||
1 | provided in
subsection (a) of Section 34-3, board members shall | ||||||
2 | serve without any
compensation; provided, that board members | ||||||
3 | shall be reimbursed for expenses
incurred while in the | ||||||
4 | performance of their duties upon submission of proper
receipts | ||||||
5 | or upon submission of a signed voucher in the case of an | ||||||
6 | expense
allowance evidencing the amount of such reimbursement | ||||||
7 | or allowance to the
president of the board for verification and | ||||||
8 | approval. The board of
education may continue to provide health | ||||||
9 | care insurance coverage, employer
pension contributions, | ||||||
10 | employee pension contributions, and life insurance
premium | ||||||
11 | payments for an employee required to resign from
an | ||||||
12 | administrative, teaching, or career service position in order | ||||||
13 | to qualify
as a member of the board of education. They shall | ||||||
14 | not hold other public
office under the Federal, State or any | ||||||
15 | local government other than that of
Director of the Regional | ||||||
16 | Transportation Authority, member of the economic
development | ||||||
17 | commission of a city having a population exceeding 500,000,
| ||||||
18 | notary public or member of the National Guard or Illinois Naval | ||||||
19 | Militia , and by accepting any such
office while members of the | ||||||
20 | board, or by not resigning any such office held
at the time of | ||||||
21 | being appointed to the board within 30 days after such
| ||||||
22 | appointment, shall be deemed to have vacated their membership | ||||||
23 | in the board.
| ||||||
24 | (Source: P.A. 93-309, eff. 1-1-04.)
| ||||||
25 | Section 70. The Emergency Medical Services (EMS) Systems |
| |||||||
| |||||||
1 | Act is amended by changing Section 3.50 as follows:
| ||||||
2 | (210 ILCS 50/3.50)
| ||||||
3 | Sec. 3.50. Emergency Medical Technician (EMT) Licensure.
| ||||||
4 | (a) "Emergency Medical Technician-Basic" or
"EMT-B" means | ||||||
5 | a person who has successfully completed a course of
instruction | ||||||
6 | in basic life support
as prescribed by the
Department, is | ||||||
7 | currently licensed by the Department in
accordance with | ||||||
8 | standards prescribed by this Act and rules
adopted by the | ||||||
9 | Department pursuant to this Act, and practices within an EMS
| ||||||
10 | System.
| ||||||
11 | (b) "Emergency Medical Technician-Intermediate"
or "EMT-I" | ||||||
12 | means a person who has successfully completed a
course of | ||||||
13 | instruction in intermediate life support
as
prescribed by the | ||||||
14 | Department, is currently licensed by the
Department in | ||||||
15 | accordance with standards prescribed by this
Act and rules | ||||||
16 | adopted by the Department pursuant to this
Act, and practices | ||||||
17 | within an Intermediate or Advanced
Life Support EMS System.
| ||||||
18 | (c) "Emergency Medical Technician-Paramedic" or "EMT-P" | ||||||
19 | means a person who
has successfully completed a
course of | ||||||
20 | instruction in advanced life support care
as
prescribed by the | ||||||
21 | Department, is licensed by the Department
in accordance with | ||||||
22 | standards prescribed by this Act and
rules adopted by the | ||||||
23 | Department pursuant to this Act, and
practices within an | ||||||
24 | Advanced Life Support EMS System.
| ||||||
25 | (d) The Department shall have the authority and
|
| |||||||
| |||||||
1 | responsibility to:
| ||||||
2 | (1) Prescribe education and training requirements, | ||||||
3 | which
includes training in the use of epinephrine,
for all | ||||||
4 | levels of EMT, based on the respective national
curricula | ||||||
5 | of the United States Department of Transportation
and any | ||||||
6 | modifications to such curricula specified by the
| ||||||
7 | Department through rules adopted pursuant to this Act;
| ||||||
8 | (2) Prescribe licensure testing requirements
for all | ||||||
9 | levels of EMT, which shall include a requirement that
all | ||||||
10 | phases of instruction, training, and field experience be
| ||||||
11 | completed before taking the EMT licensure examination.
| ||||||
12 | Candidates may elect to take the National Registry of
| ||||||
13 | Emergency Medical Technicians examination in lieu of the
| ||||||
14 | Department's examination, but are responsible for making
| ||||||
15 | their own arrangements for taking the National Registry
| ||||||
16 | examination;
| ||||||
17 | (3) License individuals as an EMT-B, EMT-I,
or EMT-P | ||||||
18 | who have met the Department's education, training and
| ||||||
19 | testing requirements;
| ||||||
20 | (4) Prescribe annual continuing education and
| ||||||
21 | relicensure requirements for all levels of EMT;
| ||||||
22 | (5) Relicense individuals as an EMT-B, EMT-I,
or EMT-P | ||||||
23 | every 4 years, based on their compliance with
continuing | ||||||
24 | education and relicensure requirements;
| ||||||
25 | (6) Grant inactive status to any EMT who
qualifies, | ||||||
26 | based on standards and procedures established by
the |
| |||||||
| |||||||
1 | Department in rules adopted pursuant to this Act;
| ||||||
2 | (7) Charge each candidate for EMT a fee to be
submitted | ||||||
3 | with an application for a licensure examination;
| ||||||
4 | (8) Suspend, revoke, or refuse to renew the
license of | ||||||
5 | an EMT, after an opportunity for a hearing, when
findings | ||||||
6 | show one or more of the following:
| ||||||
7 | (A) The EMT has not met continuing
education or | ||||||
8 | relicensure requirements as prescribed by the | ||||||
9 | Department;
| ||||||
10 | (B) The EMT has failed to maintain
proficiency in | ||||||
11 | the level of skills for which he or she is licensed;
| ||||||
12 | (C) The EMT, during the provision of
medical | ||||||
13 | services, engaged in dishonorable, unethical or
| ||||||
14 | unprofessional conduct of a character likely to | ||||||
15 | deceive,
defraud or harm the public;
| ||||||
16 | (D) The EMT has failed to maintain or
has violated | ||||||
17 | standards of performance and conduct as prescribed
by | ||||||
18 | the Department in rules adopted pursuant to this Act or
| ||||||
19 | his or her EMS System's Program Plan;
| ||||||
20 | (E) The EMT is physically impaired to
the extent | ||||||
21 | that he or she cannot physically perform the skills and
| ||||||
22 | functions for which he or she is licensed, as verified | ||||||
23 | by a
physician, unless the person is on inactive status | ||||||
24 | pursuant
to Department regulations;
| ||||||
25 | (F) The EMT is mentally impaired to the
extent that | ||||||
26 | he or she cannot exercise the appropriate judgment,
|
| |||||||
| |||||||
1 | skill and safety for performing the functions for which | ||||||
2 | he
or she is licensed, as verified by a physician, | ||||||
3 | unless the person
is on inactive status pursuant to | ||||||
4 | Department regulations; or
| ||||||
5 | (G) The EMT has violated this Act or any
rule | ||||||
6 | adopted by the Department pursuant to this Act. | ||||||
7 | The education requirements prescribed by the Department | ||||||
8 | under this subsection must allow for the suspension of those | ||||||
9 | requirements in the case of a member of the armed services or | ||||||
10 | reserve forces of the United States or a member of the Illinois | ||||||
11 | National Guard or Illinois Naval Militia who is on active duty | ||||||
12 | pursuant to an executive order of the President of the United | ||||||
13 | States, an act of the Congress of the United States, or an | ||||||
14 | order of the Governor at the time that the member would | ||||||
15 | otherwise be required to fulfill a particular education | ||||||
16 | requirement. Such a person must fulfill the education | ||||||
17 | requirement within 6 months after his or her release from | ||||||
18 | active duty.
| ||||||
19 | (e) In the event that any rule of the
Department or an EMS | ||||||
20 | Medical Director that requires testing for drug
use as a | ||||||
21 | condition for EMT licensure conflicts with or
duplicates a | ||||||
22 | provision of a collective bargaining agreement
that requires | ||||||
23 | testing for drug use, that rule shall not
apply to any person | ||||||
24 | covered by the collective bargaining
agreement.
| ||||||
25 | (Source: P.A. 94-504, eff. 8-8-05.)
|
| |||||||
| |||||||
1 | Section 75. The Illinois Insurance Code is amended by | ||||||
2 | changing Section 236 as follows:
| ||||||
3 | (215 ILCS 5/236) (from Ch. 73, par. 848)
| ||||||
4 | Sec. 236. Discrimination prohibited.
| ||||||
5 | (a) No life company doing business in this State shall make | ||||||
6 | or permit any
distinction or discrimination in favor of | ||||||
7 | individuals among insured
persons of the same class and equal | ||||||
8 | expectation of life in the issuance
of its policies, in the | ||||||
9 | amount of
payment of premiums or rates charged for policies of | ||||||
10 | insurance, in the
amount of any dividends or other benefits | ||||||
11 | payable thereon, or in any
other of the terms and conditions of | ||||||
12 | the contracts it makes.
| ||||||
13 | (b) No life company shall make or permit any distinction or | ||||||
14 | discrimination
against individuals
with handicaps or | ||||||
15 | disabilities in
the amount of payment
of premiums or rates | ||||||
16 | charged for policies of life insurance, in the amount
of any | ||||||
17 | dividends or death benefits payable thereon, or in any other | ||||||
18 | terms
and conditions of the contract it makes unless the rate | ||||||
19 | differential is
based on sound actuarial principles and a | ||||||
20 | reasonable system of classification
and is related to actual or | ||||||
21 | reasonably anticipated experience directly
associated with the | ||||||
22 | handicap or disability.
| ||||||
23 | (c) No life company shall refuse to insure, or refuse to | ||||||
24 | continue to insure,
or limit the amount or extent or kind of | ||||||
25 | coverage available to an
individual, or charge an individual a |
| |||||||
| |||||||
1 | different rate for the same coverage
solely because of | ||||||
2 | blindness or partial blindness. With respect to all
other | ||||||
3 | conditions, including the underlying cause of the blindness or
| ||||||
4 | partial blindness, persons who are blind or partially blind | ||||||
5 | shall be
subject to the same standards of sound actuarial | ||||||
6 | principles or actual or
reasonably anticipated experience as | ||||||
7 | are sighted persons. Refusal to
insure includes denial by an | ||||||
8 | insurer of disability insurance coverage on
the grounds that | ||||||
9 | the policy defines "disability" as being presumed in the
event | ||||||
10 | that the insured loses his or her eyesight. However, an insurer | ||||||
11 | may
exclude from coverage disabilities consisting solely of | ||||||
12 | blindness or
partial blindness when such condition existed at | ||||||
13 | the time the policy was issued.
| ||||||
14 | (d) No life company shall refuse to insure or to continue | ||||||
15 | to insure an
individual solely because of the individual's | ||||||
16 | status as a member of the
United States Air Force, Army, Coast | ||||||
17 | Guard, Marines, or Navy or solely because
of the individual's | ||||||
18 | status as a member
of the National Guard , Illinois Naval | ||||||
19 | Militia, or Armed Forces Reserve.
| ||||||
20 | (e) No life company may refuse to insure, refuse to | ||||||
21 | continue to insure, limit the amount or extent or kind of | ||||||
22 | coverage available to an
individual, or charge an individual a | ||||||
23 | different rate for the same coverage solely for reasons | ||||||
24 | associated with an applicant's or insured's past lawful travel | ||||||
25 | experiences.
| ||||||
26 | (Source: P.A. 93-850, eff. 7-30-04.)
|
| |||||||
| |||||||
1 | Section 80. The Firearm Owners Identification Card Act is | ||||||
2 | amended by changing Section 2 as follows:
| ||||||
3 | (430 ILCS 65/2) (from Ch. 38, par. 83-2)
| ||||||
4 | Sec. 2. Firearm Owner's Identification Card required; | ||||||
5 | exceptions.
| ||||||
6 | (a) (1) No person may acquire or possess any firearm, stun | ||||||
7 | gun, or taser within this State
without having in his or | ||||||
8 | her possession a Firearm Owner's Identification Card
| ||||||
9 | previously issued in his or her name by the Department of | ||||||
10 | State Police under
the provisions of this Act.
| ||||||
11 | (2) No person may acquire or possess firearm ammunition | ||||||
12 | within this
State without having in his or her possession a | ||||||
13 | Firearm Owner's Identification
Card previously issued in | ||||||
14 | his or her name by the Department of State Police
under the | ||||||
15 | provisions of this Act.
| ||||||
16 | (b) The provisions of this Section regarding the possession | ||||||
17 | of firearms, firearm ammunition, stun guns, and tasers do not | ||||||
18 | apply to:
| ||||||
19 | (1) United States Marshals, while engaged in the | ||||||
20 | operation of their
official duties;
| ||||||
21 | (2) Members of the Armed Forces of the United States ,
| ||||||
22 | or the National
Guard , or the Illinois Naval Militia , while | ||||||
23 | engaged in the operation of their official duties;
| ||||||
24 | (3) Federal officials required to carry firearms, |
| |||||||
| |||||||
1 | while engaged in the
operation of their official duties;
| ||||||
2 | (4) Members of bona fide veterans organizations which | ||||||
3 | receive firearms
directly from the armed forces of the | ||||||
4 | United States, while using the
firearms for ceremonial | ||||||
5 | purposes with blank ammunition;
| ||||||
6 | (5) Nonresident hunters during hunting season, with | ||||||
7 | valid nonresident
hunting licenses and while in an area | ||||||
8 | where hunting is permitted; however,
at all other times and | ||||||
9 | in all other places these persons must have their
firearms | ||||||
10 | unloaded and enclosed in a case;
| ||||||
11 | (6) Those hunters exempt from obtaining a hunting | ||||||
12 | license who are
required to submit their Firearm Owner's | ||||||
13 | Identification Card when hunting
on Department of Natural | ||||||
14 | Resources owned or managed sites;
| ||||||
15 | (7) Nonresidents while on a firing or shooting range | ||||||
16 | recognized by the
Department of State Police; however, | ||||||
17 | these persons must at all other times
and in all other | ||||||
18 | places have their firearms unloaded and enclosed in a case;
| ||||||
19 | (8) Nonresidents while at a firearm showing or display | ||||||
20 | recognized by
the Department of State Police; however, at | ||||||
21 | all other times and in all
other places these persons must | ||||||
22 | have their firearms unloaded and enclosed
in a case;
| ||||||
23 | (9) Nonresidents whose firearms are unloaded and | ||||||
24 | enclosed in a case;
| ||||||
25 | (10) Nonresidents who are currently licensed or | ||||||
26 | registered to possess a
firearm in their resident state;
|
| |||||||
| |||||||
1 | (11) Unemancipated minors while in the custody and | ||||||
2 | immediate control of
their parent or legal guardian or | ||||||
3 | other person in loco parentis to the
minor if the parent or | ||||||
4 | legal guardian or other person in loco parentis to
the | ||||||
5 | minor has a currently valid Firearm Owner's Identification
| ||||||
6 | Card;
| ||||||
7 | (12) Color guards of bona fide veterans organizations | ||||||
8 | or members of bona
fide American Legion bands while using | ||||||
9 | firearms for ceremonial purposes
with blank ammunition;
| ||||||
10 | (13) Nonresident hunters whose state of residence does | ||||||
11 | not require
them to be licensed or registered to possess a | ||||||
12 | firearm and only during
hunting season, with valid hunting | ||||||
13 | licenses, while accompanied by, and
using a firearm owned | ||||||
14 | by, a person who possesses a valid Firearm Owner's
| ||||||
15 | Identification Card and while in an area within a | ||||||
16 | commercial club licensed
under the Wildlife Code where | ||||||
17 | hunting is permitted and controlled, but in
no instance | ||||||
18 | upon sites owned or managed by the Department of Natural
| ||||||
19 | Resources;
| ||||||
20 | (14) Resident hunters who are properly authorized to | ||||||
21 | hunt and,
while accompanied by a person who possesses a | ||||||
22 | valid Firearm Owner's
Identification Card, hunt in an area | ||||||
23 | within a commercial club licensed
under the Wildlife Code | ||||||
24 | where hunting is permitted and controlled; and
| ||||||
25 | (15) A person who is otherwise eligible to obtain a | ||||||
26 | Firearm Owner's
Identification Card under this Act and is |
| |||||||
| |||||||
1 | under the direct supervision of a
holder of a Firearm
| ||||||
2 | Owner's Identification Card who is 21 years of age or older | ||||||
3 | while the person is
on a firing or shooting range
or is a
| ||||||
4 | participant in a firearms safety and training course | ||||||
5 | recognized by a law
enforcement agency or a national, | ||||||
6 | statewide shooting sports organization.
| ||||||
7 | (c) The provisions of this Section regarding the | ||||||
8 | acquisition and possession
of firearms, firearm ammunition, | ||||||
9 | stun guns, and tasers do not apply to law enforcement officials
| ||||||
10 | of this or any other jurisdiction, while engaged in the | ||||||
11 | operation of their
official duties.
| ||||||
12 | (Source: P.A. 94-6, eff. 1-1-06.)
| ||||||
13 | Section 83. The Criminal Code of 1961 is amended by | ||||||
14 | changing Section 24-9.5 as follows: | ||||||
15 | (720 ILCS 5/24-9.5) | ||||||
16 | Sec. 24-9.5. Handgun safety devices. | ||||||
17 | (a) It is unlawful for a person licensed as a federal | ||||||
18 | firearms dealer under Section 923 of the federal Gun Control | ||||||
19 | Act of 1968 (18 U.S.C. 923) to offer for sale, sell, or | ||||||
20 | transfer a handgun to a person not licensed under that Act, | ||||||
21 | unless he or she sells or includes with the handgun a device or | ||||||
22 | mechanism, other than the firearm safety, designed to render | ||||||
23 | the handgun temporarily inoperable or inaccessible. This | ||||||
24 | includes but is not limited to: |
| |||||||
| |||||||
1 | (1) An external device that is: | ||||||
2 | (i) attached to the handgun with a key or | ||||||
3 | combination lock; and | ||||||
4 | (ii) designed to prevent the handgun from being | ||||||
5 | discharged unless the device has been deactivated. | ||||||
6 | (2) An integrated mechanical safety, disabling, or | ||||||
7 | locking device that is: | ||||||
8 | (i) built into the handgun; and | ||||||
9 | (ii) designed to prevent the handgun from being | ||||||
10 | discharged unless the device has been deactivated. | ||||||
11 | (b) Sentence. A person who violates this Section is guilty | ||||||
12 | of a Class C misdemeanor and shall be fined not less than | ||||||
13 | $1,000. A second or subsequent violation of this Section is a | ||||||
14 | Class A misdemeanor. | ||||||
15 | (c) For the purposes of this Section, "handgun" has the | ||||||
16 | meaning ascribed to it in clause (h)(2) of subsection (A) of | ||||||
17 | Section 24-3 of this Code. | ||||||
18 | (d) This Section does not apply to: | ||||||
19 | (1) the purchase, sale, or transportation of a handgun | ||||||
20 | to or by a federally licensed firearms dealer or | ||||||
21 | manufacturer that provides or services a handgun for: | ||||||
22 | (i) personnel of any unit of the federal | ||||||
23 | government; | ||||||
24 | (ii) members of the armed forces of the United | ||||||
25 | States ,
or the National Guard , or the Illinois Naval | ||||||
26 | Militia ; |
| |||||||
| |||||||
1 | (iii) law enforcement personnel of the State or any | ||||||
2 | local law enforcement agency in the State while acting | ||||||
3 | within the scope of their official duties; and | ||||||
4 | (iv) an organization that is required by federal | ||||||
5 | law governing its specific business or activity to | ||||||
6 | maintain handguns and applicable ammunition; | ||||||
7 | (2) a firearm modified to be permanently inoperative; | ||||||
8 | (3) the sale or transfer of a handgun by a federally | ||||||
9 | licensed firearms dealer or manufacturer described in item | ||||||
10 | (1) of this subsection (d); | ||||||
11 | (4) the sale or transfer of a handgun by a federally | ||||||
12 | licensed firearms dealer or manufacturer to a lawful | ||||||
13 | customer outside the State; or | ||||||
14 | (5) an antique firearm.
| ||||||
15 | (Source: P.A. 94-390, eff. 1-1-06.) | ||||||
16 | Section 85. The Illinois Human Rights Act is amended by | ||||||
17 | changing Section 1-103 as follows: | ||||||
18 | (775 ILCS 5/1-103) (from Ch. 68, par. 1-103) | ||||||
19 | Sec. 1-103. General Definitions. When used in this Act, | ||||||
20 | unless the
context requires otherwise, the term:
| ||||||
21 | (A) Age. "Age" means the chronological age of a person who | ||||||
22 | is at least
40 years old, except with regard to any practice | ||||||
23 | described in Section
2-102, insofar as that practice concerns | ||||||
24 | training or apprenticeship
programs. In the case of training or |
| |||||||
| |||||||
1 | apprenticeship programs, for the
purposes of Section 2-102, | ||||||
2 | "age" means the chronological age of a person
who is 18 but not | ||||||
3 | yet 40 years old.
| ||||||
4 | (B) Aggrieved Party. "Aggrieved party" means a person who | ||||||
5 | is alleged
or proved to have been injured by a civil rights | ||||||
6 | violation or believes he
or she will be injured by a civil | ||||||
7 | rights violation under Article 3 that is
about to occur.
| ||||||
8 | (C) Charge. "Charge" means an allegation filed with the | ||||||
9 | Department
by an aggrieved party or initiated by the Department | ||||||
10 | under its
authority.
| ||||||
11 | (D) Civil Rights Violation. "Civil rights violation" | ||||||
12 | includes and
shall be limited to only those specific acts set | ||||||
13 | forth in Sections
2-102, 2-103, 2-105, 3-102, 3-103, 3-104, | ||||||
14 | 3-104.1, 3-105, 4-102, 4-103,
5-102, 5A-102 and 6-101 of this | ||||||
15 | Act.
| ||||||
16 | (E) Commission. "Commission" means the Human Rights | ||||||
17 | Commission
created by this Act.
| ||||||
18 | (F) Complaint. "Complaint" means the formal pleading filed | ||||||
19 | by
the Department with the Commission following an | ||||||
20 | investigation and
finding of substantial evidence of a civil | ||||||
21 | rights violation.
| ||||||
22 | (G) Complainant. "Complainant" means a person including | ||||||
23 | the
Department who files a charge of civil rights violation | ||||||
24 | with the Department or
the Commission.
| ||||||
25 | (H) Department. "Department" means the Department of Human | ||||||
26 | Rights
created by this Act.
|
| |||||||
| |||||||
1 | (I) Handicap. "Handicap" means a determinable physical or | ||||||
2 | mental
characteristic of a person, including, but not limited | ||||||
3 | to, a determinable
physical characteristic which necessitates | ||||||
4 | the person's use of a guide,
hearing or support dog, the | ||||||
5 | history of such characteristic, or the
perception of such | ||||||
6 | characteristic by the person complained against, which
may | ||||||
7 | result from disease, injury, congenital condition of birth or
| ||||||
8 | functional disorder and which characteristic:
| ||||||
9 | (1) For purposes of Article 2 is unrelated to the | ||||||
10 | person's ability
to perform the duties of a particular job | ||||||
11 | or position and, pursuant to
Section 2-104 of this Act, a | ||||||
12 | person's illegal use of drugs or alcohol is not a
handicap;
| ||||||
13 | (2) For purposes of Article 3, is unrelated to the | ||||||
14 | person's ability
to acquire, rent or maintain a housing | ||||||
15 | accommodation;
| ||||||
16 | (3) For purposes of Article 4, is unrelated to a | ||||||
17 | person's ability to
repay;
| ||||||
18 | (4) For purposes of Article 5, is unrelated to a | ||||||
19 | person's ability to
utilize and benefit from a place of | ||||||
20 | public accommodation.
| ||||||
21 | (J) Marital Status. "Marital status" means the legal status | ||||||
22 | of being
married, single, separated, divorced or widowed.
| ||||||
23 | (J-1) Military Status. "Military status" means a person's | ||||||
24 | status on
active duty in or status as a veteran of the armed | ||||||
25 | forces of the United States, status as a current member or | ||||||
26 | veteran of any
reserve component of the armed forces of the |
| |||||||
| |||||||
1 | United States, including the United
States Army Reserve, United | ||||||
2 | States Marine Corps Reserve, United States Navy
Reserve, United | ||||||
3 | States Air Force Reserve, and United States Coast Guard
| ||||||
4 | Reserve, or status as a current member or veteran of the | ||||||
5 | Illinois Army National Guard , Illinois Naval Militia, or | ||||||
6 | Illinois Air National
Guard.
| ||||||
7 | (K) National Origin. "National origin" means the place in | ||||||
8 | which a
person or one of his or her ancestors was born.
| ||||||
9 | (L) Person. "Person" includes one or more individuals, | ||||||
10 | partnerships,
associations or organizations, labor | ||||||
11 | organizations, labor unions, joint
apprenticeship committees, | ||||||
12 | or union labor associations, corporations, the
State of | ||||||
13 | Illinois and its instrumentalities, political subdivisions, | ||||||
14 | units
of local government, legal representatives, trustees in | ||||||
15 | bankruptcy
or receivers.
| ||||||
16 | (M) Public Contract. "Public contract" includes every | ||||||
17 | contract to which the
State, any of its political subdivisions | ||||||
18 | or any municipal corporation is a
party.
| ||||||
19 | (N) Religion. "Religion" includes all aspects of religious | ||||||
20 | observance
and practice, as well as belief, except that with | ||||||
21 | respect to employers, for
the purposes of Article 2, "religion" | ||||||
22 | has the meaning ascribed to it in
paragraph (F) of Section | ||||||
23 | 2-101.
| ||||||
24 | (O) Sex. "Sex" means the status of being male or female.
| ||||||
25 | (O-1) Sexual orientation. "Sexual orientation" means | ||||||
26 | actual or
perceived heterosexuality, homosexuality, |
| |||||||
| |||||||
1 | bisexuality, or gender-related identity,
whether or not | ||||||
2 | traditionally associated with the person's designated sex at
| ||||||
3 | birth. "Sexual orientation" does not include a physical or | ||||||
4 | sexual attraction to a minor by an adult.
| ||||||
5 | (P) Unfavorable Military Discharge. "Unfavorable military | ||||||
6 | discharge"
includes discharges from the Armed Forces of the | ||||||
7 | United States, their
Reserve components or any National Guard | ||||||
8 | or Naval Militia which are
classified as RE-3 or the equivalent | ||||||
9 | thereof, but does not include those
characterized as RE-4 or | ||||||
10 | "Dishonorable".
| ||||||
11 | (Q) Unlawful Discrimination. "Unlawful discrimination" | ||||||
12 | means discrimination
against a person because of his or her | ||||||
13 | race, color, religion, national origin,
ancestry, age, sex, | ||||||
14 | marital status, handicap, military status, sexual
orientation,
| ||||||
15 | or unfavorable
discharge from military service as those terms | ||||||
16 | are defined in this Section.
| ||||||
17 | (Source: P.A. 93-941, eff. 8-16-04; 93-1078, eff. 1-1-06; | ||||||
18 | 94-803, eff. 5-26-06.)
| ||||||
19 | Section 87. The Workers' Compensation Act is amended by | ||||||
20 | changing Section 1 as follows:
| ||||||
21 | (820 ILCS 305/1) (from Ch. 48, par. 138.1)
| ||||||
22 | Sec. 1. This Act may be cited as the Workers' Compensation | ||||||
23 | Act.
| ||||||
24 | (a) The term "employer" as used in this Act means:
|
| |||||||
| |||||||
1 | 1. The State and each county, city, town, township, | ||||||
2 | incorporated
village, school district, body politic, or | ||||||
3 | municipal corporation
therein.
| ||||||
4 | 2. Every person, firm, public or private corporation, | ||||||
5 | including
hospitals, public service, eleemosynary, religious | ||||||
6 | or charitable
corporations or associations who has any person | ||||||
7 | in service or under any
contract for hire, express or implied, | ||||||
8 | oral or written, and who is
engaged in any of the enterprises | ||||||
9 | or businesses enumerated in Section 3
of this Act, or who at or | ||||||
10 | prior to the time of the accident to the
employee for which | ||||||
11 | compensation under this Act may be claimed, has in
the manner | ||||||
12 | provided in this Act elected to become subject to the
| ||||||
13 | provisions of this Act, and who has not, prior to such | ||||||
14 | accident,
effected a withdrawal of such election in the manner | ||||||
15 | provided in this Act.
| ||||||
16 | 3. Any one engaging in any business or enterprise referred | ||||||
17 | to in
subsections 1 and 2 of Section 3 of this Act who | ||||||
18 | undertakes to do any
work enumerated therein, is liable to pay | ||||||
19 | compensation to his own
immediate employees in accordance with | ||||||
20 | the provisions of this Act, and
in addition thereto if he | ||||||
21 | directly or indirectly engages any contractor
whether | ||||||
22 | principal or sub-contractor to do any such work, he is liable | ||||||
23 | to
pay compensation to the employees of any such contractor or
| ||||||
24 | sub-contractor unless such contractor or sub-contractor has | ||||||
25 | insured, in
any company or association authorized under the | ||||||
26 | laws of this State to
insure the liability to pay compensation |
| |||||||
| |||||||
1 | under this Act, or guaranteed
his liability to pay such | ||||||
2 | compensation. With respect to any time
limitation on the filing | ||||||
3 | of claims provided by this Act, the timely
filing of a claim | ||||||
4 | against a contractor or subcontractor, as the case may
be, | ||||||
5 | shall be deemed to be a timely filing with respect to all | ||||||
6 | persons
upon whom liability is imposed by this paragraph.
| ||||||
7 | In the event any such person pays compensation under this | ||||||
8 | subsection
he may recover the amount thereof from the | ||||||
9 | contractor or sub-contractor,
if any, and in the event the | ||||||
10 | contractor pays compensation under this
subsection he may | ||||||
11 | recover the amount thereof from the sub-contractor, if any.
| ||||||
12 | This subsection does not apply in any case where the | ||||||
13 | accident occurs
elsewhere than on, in or about the immediate | ||||||
14 | premises on which the
principal has contracted that the work be | ||||||
15 | done.
| ||||||
16 | 4. Where an employer operating under and subject to the | ||||||
17 | provisions
of this Act loans an employee to another such | ||||||
18 | employer and such loaned
employee sustains a compensable | ||||||
19 | accidental injury in the employment of
such borrowing employer | ||||||
20 | and where such borrowing employer does not
provide or pay the | ||||||
21 | benefits or payments due such injured employee, such
loaning | ||||||
22 | employer is liable to provide or pay all benefits or payments
| ||||||
23 | due such employee under this Act and as to such employee the | ||||||
24 | liability
of such loaning and borrowing employers is joint and | ||||||
25 | several, provided
that such loaning employer is in the absence | ||||||
26 | of agreement to the
contrary entitled to receive from such |
| |||||||
| |||||||
1 | borrowing employer full
reimbursement for all sums paid or | ||||||
2 | incurred pursuant to this paragraph
together with reasonable | ||||||
3 | attorneys' fees and expenses in any hearings
before the | ||||||
4 | Illinois Workers' Compensation Commission or in any action to | ||||||
5 | secure such
reimbursement. Where any benefit is provided or | ||||||
6 | paid by such loaning
employer the employee has the duty of | ||||||
7 | rendering reasonable cooperation
in any hearings, trials or | ||||||
8 | proceedings in the case, including such
proceedings for | ||||||
9 | reimbursement.
| ||||||
10 | Where an employee files an Application for Adjustment of | ||||||
11 | Claim with
the Illinois Workers' Compensation
Commission | ||||||
12 | alleging that his claim is covered by the
provisions of the | ||||||
13 | preceding paragraph, and joining both the alleged
loaning and | ||||||
14 | borrowing employers, they and each of them, upon written
demand | ||||||
15 | by the employee and within 7 days after receipt of such demand,
| ||||||
16 | shall have the duty of filing with the Illinois Workers' | ||||||
17 | Compensation Commission a written
admission or denial of the | ||||||
18 | allegation that the claim is covered by the
provisions of the | ||||||
19 | preceding paragraph and in default of such filing or
if any | ||||||
20 | such denial be ultimately determined not to have been bona fide
| ||||||
21 | then the provisions of Paragraph K of Section 19 of this Act | ||||||
22 | shall apply.
| ||||||
23 | An employer whose business or enterprise or a substantial | ||||||
24 | part
thereof consists of hiring, procuring or furnishing | ||||||
25 | employees to or for
other employers operating under and subject | ||||||
26 | to the provisions of this
Act for the performance of the work |
| |||||||
| |||||||
1 | of such other employers and who pays
such employees their | ||||||
2 | salary or wages notwithstanding that they are doing
the work of | ||||||
3 | such other employers shall be deemed a loaning employer
within | ||||||
4 | the meaning and provisions of this Section.
| ||||||
5 | (b) The term "employee" as used in this Act means:
| ||||||
6 | 1. Every person in the service of the State, including | ||||||
7 | members of
the General Assembly, members of the Commerce | ||||||
8 | Commission, members of the
Illinois Workers' Compensation | ||||||
9 | Commission, and all persons in the service of the University
of | ||||||
10 | Illinois, county, including deputy sheriffs and assistant | ||||||
11 | state's
attorneys, city, town, township, incorporated village | ||||||
12 | or school
district, body politic, or municipal corporation | ||||||
13 | therein, whether by
election, under appointment or contract of | ||||||
14 | hire, express or implied,
oral or written, including all | ||||||
15 | members of the Illinois National Guard or Illinois Naval | ||||||
16 | Militia
while on active duty in the service of the State, and | ||||||
17 | all probation
personnel of the Juvenile Court appointed | ||||||
18 | pursuant to Article VI
of the Juvenile Court Act of 1987, and | ||||||
19 | including any official of the
State, any county, city, town, | ||||||
20 | township, incorporated village, school
district, body politic | ||||||
21 | or municipal corporation therein except any duly
appointed | ||||||
22 | member of a police department in any city whose
population | ||||||
23 | exceeds 200,000 according to the last Federal or State
census, | ||||||
24 | and except any member of a fire insurance patrol maintained by | ||||||
25 | a
board of underwriters in this State. A duly appointed member | ||||||
26 | of a fire
department in any city, the population of which |
| |||||||
| |||||||
1 | exceeds 200,000 according
to the last federal or State census, | ||||||
2 | is an employee under this Act only
with respect to claims | ||||||
3 | brought under paragraph (c) of Section 8.
| ||||||
4 | One employed by a contractor who has contracted with the | ||||||
5 | State, or a
county, city, town, township, incorporated village, | ||||||
6 | school district,
body politic or municipal corporation | ||||||
7 | therein, through its
representatives, is not considered as an | ||||||
8 | employee of the State, county,
city, town, township, | ||||||
9 | incorporated village, school district, body
politic or | ||||||
10 | municipal corporation which made the contract.
| ||||||
11 | 2. Every person in the service of another under any | ||||||
12 | contract of
hire, express or implied, oral or written, | ||||||
13 | including persons whose
employment is outside of the State of | ||||||
14 | Illinois where the contract of
hire is made within the State of | ||||||
15 | Illinois, persons whose employment
results in fatal or | ||||||
16 | non-fatal injuries within the State of Illinois
where the | ||||||
17 | contract of hire is made outside of the State of Illinois, and
| ||||||
18 | persons whose employment is principally localized within the | ||||||
19 | State of
Illinois, regardless of the place of the accident or | ||||||
20 | the place where the
contract of hire was made, and including | ||||||
21 | aliens, and minors who, for the
purpose of this Act are | ||||||
22 | considered the same and have the same power to
contract, | ||||||
23 | receive payments and give quittances therefor, as adult | ||||||
24 | employees.
| ||||||
25 | 3. Every sole proprietor and every partner of a business | ||||||
26 | may elect to
be covered by this Act.
|
| |||||||
| |||||||
1 | An employee or his dependents under this Act who shall have | ||||||
2 | a cause
of action by reason of any injury, disablement or death | ||||||
3 | arising out of
and in the course of his employment may elect to | ||||||
4 | pursue his remedy in
the State where injured or disabled, or in | ||||||
5 | the State where the contract
of hire is made, or in the State | ||||||
6 | where the employment is principally
localized.
| ||||||
7 | However, any employer may elect to provide and pay | ||||||
8 | compensation to
any employee other than those engaged in the | ||||||
9 | usual course of the trade,
business, profession or occupation | ||||||
10 | of the employer by complying with
Sections 2 and 4 of this Act. | ||||||
11 | Employees are not included within the
provisions of this Act | ||||||
12 | when excluded by the laws of the United States
relating to | ||||||
13 | liability of employers to their employees for personal
injuries | ||||||
14 | where such laws are held to be exclusive.
| ||||||
15 | The term "employee" does not include persons performing | ||||||
16 | services as real
estate broker, broker-salesman, or salesman | ||||||
17 | when such persons are paid by
commission only.
| ||||||
18 | (c) "Commission" means the Industrial Commission created | ||||||
19 | by Section
5 of "The Civil Administrative Code of Illinois", | ||||||
20 | approved March 7,
1917, as amended, or the Illinois Workers' | ||||||
21 | Compensation Commission created by Section 13 of
this Act.
| ||||||
22 | (Source: P.A. 93-721, eff. 1-1-05.)
| ||||||
23 | Section 99. Effective date. This Act takes effect upon | ||||||
24 | becoming law.".
|