SB0001sam002 95TH GENERAL ASSEMBLY

Sen. Emil Jones Jr.

Filed: 5/8/2007

09500SB0001sam002 LRB095 04777 NHT 36021 a

AMENDMENT TO SENATE BILL 1

AMENDMENT NO. ______. Amend Senate Bill 1, AS AMENDED, with reference to page and line numbers of Senate Amendment No. 1, as follows:

on page 2, line 5, after "Section 204.", by inserting "For the purposes of this Act, any person who earns or receives Illinois gross receipts, as defined in Section 202(c) of this Act, is deemed to be doing business in this State."; and

on page 4, by replacing lines 10 through 18 with the following:

"(B) The distributive or proportionate shares of any taxpayer of receipts or income of a partnership, Subchapter S corporation, or trust and, in the case of a disregarded entity, the gross receipts or income of the disregarded entity. Amounts received as dividends or other distributions from the income, gains, or earnings or profits of a corporation (including a Subchapter S corporation), partnership, limited liability company, trust, disregarded entity, or other business entity is excluded from gross receipts in the case of an individual, but is included in gross receipts in the case of any other taxpayer;"; and

on page 11, line 5, by changing "section" to "Section"; and

on page 11, line 8, by changing "state" to "State"; and

on page 11, by replacing line 10 with the following:

"location outside this State and the situation in which a purchaser accepts the property outside this State and then transports the property directly or by other means to a location in this State. Direct delivery in this State,"; and

on page 12, line 11, after "dividends,", by inserting "distributions from the income, gains, or earnings and profits of a corporation (including a Subchapter S corporation), partnership, limited liability company, trust, disregarded entity, or other business entity,"; and

on page 13, line 18, by changing "0.85%" to "1%"; and

on page 13, line 20, by changing "1.95%" to "2%"; and

on page 14, line 20, after "(a)", by inserting "Credit for income tax payable."; and

on page 15, by replacing line 1 with the following:

"(b) Credit for Illinois employment. For each taxable year, each taxpayer is allowed a credit equal to $2,000 multiplied by the number of full-time equivalent Illinois employees of the taxpayer for the taxable year. The credit allowed under this subsection for a taxable year may not exceed the greater of (i) $50,000 for all gross receipts that are subject to tax under Section 203(a) or (ii) $100,000 for all gross receipts that are subject to tax under Section 203(b). For the purposes of this subsection, the number of full-time equivalent Illinois employees of a taxpayer for a taxable year is the lesser of:

(1) the number of persons who were employees of the taxpayer at any time during the taxable year and whose compensation was paid in this State within the meaning of Section 304(a)(2)(B) of the Illinois Income Tax Act; or

(2) the total number of hours worked for the taxpayer during the taxable year by all employees of the taxpayer whose compensation was paid in this State, divided by 1,500, and rounded to the nearest whole number. In the case of a short taxable year, the denominator must be 1,500 multiplied by the number of days in the taxable year, divided by 365.

(c) The credits allowed under this Section may not reduce"; and

on page 15, line 2, by changing "taxpayers" to "taxpayer's"; and

on page 17, by replacing lines 7 through 10 with the following:

"(a) Each taxpayer with more than $2,000,000 in Illinois gross receipts for a taxable year shall make a return under this Act for that taxable year."; and

on page 57, line 19, by changing "subsection (b)" to "subsection (c)"; and

on page 61, line 19, by changing "section 908" to "Section 708"; and

on page 77, by deleting lines 23 through 24; and

on page 81, line 13, by changing "$1,000,000" to "$2,000,000"; and

on page 116, by replacing lines 25 through 26 with the following: "total net revenues realized for the fiscal year under paragraph (8) of Section 201(b) of this Act are less than the total net revenues realized for State fiscal year 2007 under that paragraph, then the net revenues for the last month of the fiscal year shall be increased by the excess of the net revenues realized under that paragraph during State fiscal year 2007 over the net revenues realized under that paragraph during that fiscal year."; and

on page 117, by deleting lines 1 through 4; and

on page 135, line 1, by replacing "and 27A-4" with "27A-4, and 27A-5"; and

by replacing line 3 on page 249 through line 12 on page 252 with the following:

"(105 ILCS 5/27A-4)

Sec. 27A-4. General Provisions.

(a) The General Assembly does not intend to alter or amend the provisions of any court-ordered desegregation plan in effect for any school district. A charter school shall be subject to all federal and State laws and constitutional provisions prohibiting discrimination on the basis of disability, race, creed, color, gender, national origin, religion, ancestry, marital status, or need for special education services.

(b) The total number of charter schools operating under this Article at any one time shall not exceed 105 60. Not more than 45 30 charter schools shall operate at any one time in any city having a population exceeding 500,000; not more than 30 15 charter schools shall operate at any one time in the counties of DuPage, Kane, Lake, McHenry, Will, and that portion of Cook County that is located outside a city having a population exceeding 500,000, with not more than one charter school that has been initiated by a board of education, or by an intergovernmental agreement between or among boards of education, operating at any one time in the school district where the charter school is located; and not more than 30 15 charter schools shall operate at any one time in the remainder of the State, with not more than one charter school that has been initiated by a board of education, or by an intergovernmental agreement between or among boards of education, operating at any one time in the school district where the charter school is located. At least 3 of the additional charter schools established in a city having a population exceeding 500,000 under the authority of this amendatory Act of the 95th General Assembly shall exclusively reenroll chronic truants and dropouts.

For purposes of implementing this Section, the State Board shall assign a number to each charter submission it receives under Section 27A-6 for its review and certification, based on the chronological order in which the submission is received by it. The State Board shall promptly notify local school boards when the maximum numbers of certified charter schools authorized to operate have been reached.

(c) No charter shall be granted under this Article that would convert any existing private, parochial, or non-public school to a charter school.

(d) Enrollment in a charter school shall be open to any pupil who resides within the geographic boundaries of the area served by the local school board, provided that the board of education in a city having a population exceeding 500,000 may designate attendance boundaries for no more than one-third of the charter schools permitted in the city if the board of education determines that attendance boundaries are needed to relieve overcrowding or to better serve low-income and at-risk students. Students residing within an attendance boundary may be given priority for enrollment, but must not be required to attend the charter school.

(e) Nothing in this Article shall prevent 2 or more local school boards from jointly issuing a charter to a single shared charter school, provided that all of the provisions of this Article are met as to those local school boards.

(f) No local school board shall require any employee of the school district to be employed in a charter school.

(g) No local school board shall require any pupil residing within the geographic boundary of its district to enroll in a charter school.

(h) If there are more eligible applicants for enrollment in a charter school than there are spaces available, successful applicants shall be selected by lottery. However, priority shall be given to siblings of pupils enrolled in the charter school and to pupils who were enrolled in the charter school the previous school year, unless expelled for cause, and priority may be given to pupils residing within the charter school's attendance boundary, if a boundary has been designated by the board of education in a city having a population exceeding 500,000. Dual enrollment at both a charter school and a public school or non-public school shall not be allowed. A pupil who is suspended or expelled from a charter school shall be deemed to be suspended or expelled from the public schools of the school district in which the pupil resides.

(i) (Blank).

(j) Notwithstanding any other provision of law to the contrary, a school district in a city having a population exceeding 500,000 shall not have a duty to collectively bargain with an exclusive representative of its employees over decisions to grant or deny a charter school proposal under Section 27A-8 of this Code, decisions to renew or revoke a charter under Section 27A-9 of this Code, and the impact of these decisions, provided that nothing in this Section shall have the effect of negating, abrogating, replacing, reducing, diminishing, or limiting in any way employee rights, guarantees, or privileges granted in Sections 2, 3, 7, 8, 10, 14, and 15 of the Illinois Educational Labor Relations Act.

(Source: P.A. 92-16, eff. 6-28-01; 93-3, eff. 4-16-03; 93-861, eff. 1-1-05.)

(105 ILCS 5/27A-5)

Sec. 27A-5. Charter school; legal entity; requirements.

(a) A charter school shall be a public, nonsectarian, nonreligious, non-home based, and non-profit school. A charter school shall be organized and operated as a nonprofit corporation or other discrete, legal, nonprofit entity authorized under the laws of the State of Illinois.

(b) A charter school may be established under this Article by creating a new school or by converting an existing public school or attendance center to charter school status. Beginning on April 16, 2003 (the effective date of Public Act 93-3) this amendatory Act of the 93rd General Assembly, in all new applications submitted to the State Board or a local school board to establish a charter school in a city having a population exceeding 500,000, operation of the charter school shall be limited to one campus. The changes made to this Section by Public Act 93-3 this amendatory Act of the 93rd General Assembly do not apply to charter schools existing or approved on or before April 16, 2003 (the effective date of Public Act 93-3) this amendatory Act. With respect to charter schools operating in a city having a population exceeding 500,000 on the effective date of this amendatory Act of the 95th General Assembly, the total number of campuses as of January 1, 2007 is the maximum number of campuses permitted under this Law.

(c) A charter school shall be administered and governed by its board of directors or other governing body in the manner provided in its charter. The governing body of a charter school shall be subject to the Freedom of Information Act and the Open Meetings Act.

(d) A charter school shall comply with all applicable health and safety requirements applicable to public schools under the laws of the State of Illinois.

(e) Except as otherwise provided in the School Code, a charter school shall not charge tuition; provided that a charter school may charge reasonable fees for textbooks, instructional materials, and student activities.

(f) A charter school shall be responsible for the management and operation of its fiscal affairs including, but not limited to, the preparation of its budget. An audit of each charter school's finances shall be conducted annually by an outside, independent contractor retained by the charter school.

(g) A charter school shall comply with all provisions of this Article and its charter. A charter school is exempt from all other State laws and regulations in the School Code governing public schools and local school board policies, except the following:

(1) Sections 10-21.9 and 34-18.5 of the School Code regarding criminal history records checks and checks of the Statewide Sex Offender Database of applicants for employment;

(2) Sections 24-24 and 34-84A of the School Code regarding discipline of students;

(3) The Local Governmental and Governmental Employees Tort Immunity Act;

(4) Section 108.75 of the General Not For Profit Corporation Act of 1986 regarding indemnification of officers, directors, employees, and agents;

(5) The Abused and Neglected Child Reporting Act;

(6) The Illinois School Student Records Act; and

(7) Section 10-17a of the School Code regarding school report cards.

(h) A charter school may negotiate and contract with a school district, the governing body of a State college or university or public community college, or any other public or for-profit or nonprofit private entity for: (i) the use of a school building and grounds or any other real property or facilities that the charter school desires to use or convert for use as a charter school site, (ii) the operation and maintenance thereof, and (iii) the provision of any service, activity, or undertaking that the charter school is required to perform in order to carry out the terms of its charter. However, a charter school that is established on or after the effective date of this amendatory Act of the 93rd General Assembly and that operates in a city having a population exceeding 500,000 may not contract with a for-profit entity to manage or operate the school during the period that commences on the effective date of this amendatory Act of the 93rd General Assembly and concludes at the end of the 2004-2005 school year. Except as provided in subsection (i) of this Section, a school district may charge a charter school reasonable rent for the use of the district's buildings, grounds, and facilities. Any services for which a charter school contracts with a school district shall be provided by the district at cost. Any services for which a charter school contracts with a local school board or with the governing body of a State college or university or public community college shall be provided by the public entity at cost.

(i) In no event shall a charter school that is established by converting an existing school or attendance center to charter school status be required to pay rent for space that is deemed available, as negotiated and provided in the charter agreement, in school district facilities. However, all other costs for the operation and maintenance of school district facilities that are used by the charter school shall be subject to negotiation between the charter school and the local school board and shall be set forth in the charter.

(j) A charter school may limit student enrollment by age or grade level.

(Source: P.A. 93-3, eff. 4-16-03; 93-909, eff. 8-12-04; 94-219, eff. 7-14-05.)"; and

on page 256, line 4, after "grants," by inserting "directly"; and

on page 256, by replacing line 5 with the following: "childhood providers, including programs serving children from birth through age 3. Grantees may include school districts and other educational entities, units of local government, non-profit"; and

on page 256, line 8, by replacing "money" with "moneys"; and

on page 256, line 8, by replacing "that" with "this"; and

on page 256, by replacing lines 9 through 12 with the following: "Infrastructure Fund. Grants shall be subject to the ability to secure a local match as determined through Board rule."; and

on page 256, line 13, after "Board", by inserting ", in consultation with the State Board of Education,"; and

on page 256, line 19, by replacing "moneys" with "money"; and

on page 256, line 22, by replacing "Early" with the following: "(c) The Capital Development Board, in consultation with the State Board of Education, shall utilize census tract and other reliable demographic data and local early childhood program data to identify the communities with the greatest underserved population of young children and shall prioritize projects located in such underserved communities. Subject to this requirement, early"; and

on page 257, lines 4 and 5, by deleting ", or projects that implement a birth to age 3 program"; and

on page 257, line 6, by replacing "(c)" with "(d)"; and

on page 269, by replacing lines 3 through 7 with the following:

""Average Daily Attendance" means the count of pupil attendance in school, averaged as provided for in Section 18-8.05 of this Code. Notwithstanding anything to the contrary in this Section or in Section 18-8.05(C)(2) of this Code, however, for the purposes of this Section and Section 37-10, the Average Daily Attendance figures may be only the requisite attendance data for the school year immediately preceding the school year for which general State aid is being calculated and not the average of the attendance data for the 3 preceding school years."; and

on page 270, by replacing lines 4 through 9 with the following:

""Relevant Total Amount Available" means the product of (A) the total Operating Tax Levy, as calculated by the Agency, for a District Type divided by the total Operating Tax Levy, as calculated by the Agency, for all".