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1 | AN ACT concerning persons with disabilities.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Department of Central Management Services | ||||||||||||||||||||||||
5 | Law of the
Civil Administrative Code of Illinois is amended by | ||||||||||||||||||||||||
6 | adding Section 405-122 as follows: | ||||||||||||||||||||||||
7 | (20 ILCS 405/405-122 new)
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8 | Sec. 405-122. Employees with a disability. The Department, | ||||||||||||||||||||||||
9 | in cooperation with the Department of Human Services, shall | ||||||||||||||||||||||||
10 | develop and implement plans to increase the number of | ||||||||||||||||||||||||
11 | individuals with a disability employed by State government. The | ||||||||||||||||||||||||
12 | Department must submit a report, annually, to the Governor and | ||||||||||||||||||||||||
13 | to the General Assembly concerning its actions under this | ||||||||||||||||||||||||
14 | Section.
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15 | Section 10. The Department of Commerce and Economic | ||||||||||||||||||||||||
16 | Opportunity Law of the
Civil Administrative Code of Illinois is | ||||||||||||||||||||||||
17 | amended by adding Sections 605-813 as follows: | ||||||||||||||||||||||||
18 | (20 ILCS 605/605-813 new)
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19 | Sec. 605-813. Public awareness campaign concerning | ||||||||||||||||||||||||
20 | disability issues. The Department, in cooperation with the | ||||||||||||||||||||||||
21 | Department of Human Services, shall develop and implement a |
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1 | public awareness campaign designed to increase statewide | ||||||
2 | awareness of issues that affect individuals with a disability. | ||||||
3 | The public awareness campaign must address, without | ||||||
4 | limitation, issues concerning: | ||||||
5 | (1) the State's duties and responsibilities concerning | ||||||
6 | the employment of individuals with a disability; | ||||||
7 | (2) the availability of income tax credits for | ||||||
8 | taxpayers who employ individuals with a disability under | ||||||
9 | Sections 218 and 219 of the Illinois Income Tax Act; | ||||||
10 | (3) the availability of income tax credits for | ||||||
11 | individuals with disabilities under Section 220 of the | ||||||
12 | Illinois Income Tax Act; | ||||||
13 | (4) the availability of the Medicaid for Working | ||||||
14 | Persons with Disabilities program; and | ||||||
15 | (5) other programs and services available to | ||||||
16 | individuals with a disability under State and federal law. | ||||||
17 | Section 15. The Department of Human Services Act is amended | ||||||
18 | by adding Section 10-55 as follows: | ||||||
19 | (20 ILCS 1305/10-55 new)
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20 | Sec. 10-55. Certifications of disability for certain tax | ||||||
21 | credits. The Department, in cooperation with the Department of | ||||||
22 | Revenue, shall establish procedures and adopt rules for the | ||||||
23 | certification of employees with a disability and individuals | ||||||
24 | with a disability with respect to the tax credits set forth |
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1 | under Sections 218, 219, and 220 of the Illinois Income Tax | ||||||
2 | Act.
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3 | Section 20. The Illinois Procurement Code is amended by | ||||||
4 | changing Section 15-25 and by adding Section 45-75 as follows:
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5 | (30 ILCS 500/15-25)
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6 | Sec. 15-25. Bulletin content.
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7 | (a) Invitations for bids. Notice of each and every contract | ||||||
8 | that is
offered, including renegotiated contracts and change | ||||||
9 | orders,
shall be published in the Bulletin. The applicable | ||||||
10 | chief procurement officer
may provide by rule an organized | ||||||
11 | format for the publication of this
information, but in any case | ||||||
12 | it must include at least the date first offered,
the date | ||||||
13 | submission of offers is due, the location that offers are to be
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14 | submitted to, the purchasing State agency, the responsible | ||||||
15 | State purchasing
officer, a brief purchase description, the | ||||||
16 | method of source selection,
information of how to obtain a | ||||||
17 | comprehensive purchase description and any
disclosure and | ||||||
18 | contract forms, and encouragement to prospective vendors to | ||||||
19 | hire qualified veterans, as defined by Section 45-67 of this | ||||||
20 | Code, individuals with a disability, and Illinois residents | ||||||
21 | discharged from any Illinois adult correctional center.
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22 | (b) Contracts let or awarded. Notice of each and every | ||||||
23 | contract that is let
or awarded, including renegotiated | ||||||
24 | contracts and change orders, shall be
published in the next |
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1 | available subsequent Bulletin, and
the applicable chief | ||||||
2 | procurement officer may provide by rule an organized
format for | ||||||
3 | the publication
of
this information, but in any case it must | ||||||
4 | include at least all of the
information specified in subsection | ||||||
5 | (a) as well as the name of the successful
responsible bidder or | ||||||
6 | offeror, the contract price, the number of unsuccessful
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7 | responsive bidders, and any other disclosure specified in any | ||||||
8 | Section of this
Code.
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9 | (c) Emergency purchase disclosure. Any chief procurement | ||||||
10 | officer, State
purchasing officer, or designee exercising | ||||||
11 | emergency purchase authority under
this Code shall publish a | ||||||
12 | written description and reasons and the total cost,
if known, | ||||||
13 | or an estimate if unknown and the name of the responsible chief
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14 | procurement officer and State purchasing officer, and the | ||||||
15 | business or person
contracted with for all emergency purchases | ||||||
16 | in
the next timely, practicable Bulletin.
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17 | (d) Other required disclosure. The applicable chief | ||||||
18 | procurement officer
shall provide by rule for the organized | ||||||
19 | publication of all other disclosure
required in other Sections | ||||||
20 | of this Code in a timely manner.
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21 | (Source: P.A. 94-1067, eff. 8-1-06.)
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22 | (30 ILCS 500/45-75 new)
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23 | Sec. 45-75. Encouragement to hire qualified individuals | ||||||
24 | with a disability. A
chief procurement officer may, as part of | ||||||
25 | any solicitation,
encourage prospective vendors to consider |
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1 | hiring qualified individuals with a disability and to notify | ||||||
2 | them of any available financial
incentives or other advantages | ||||||
3 | associated with hiring such
persons.
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4 | Section 25. The Illinois Income Tax Act is amended by | ||||||
5 | adding Sections 218, 219, and 220 as follows: | ||||||
6 | (35 ILCS 5/218 new) | ||||||
7 | Sec. 218. Credit for wages paid to employees with a | ||||||
8 | disability. | ||||||
9 | (a) For taxable years ending on or after December 31, 2007, | ||||||
10 | each taxpayer who, during the taxable year, pays wages to an | ||||||
11 | employee with a disability is entitled to credit against the | ||||||
12 | tax imposed by subsections (a) and (b) of Section 201 of this | ||||||
13 | Act in an amount set forth under subsections (b) and (c) of | ||||||
14 | this Section. | ||||||
15 | (b) For a taxpayer who is a large business, the amount of | ||||||
16 | the credit under this Section is: | ||||||
17 | (1) an amount equal to 45% of up to the first $6,000 of | ||||||
18 | wages paid to each full-time employee with a disability | ||||||
19 | during his or her second consecutive year of employment | ||||||
20 | with the taxpayer; and | ||||||
21 | (2) an amount equal to 30% of up to the first $6,000 of | ||||||
22 | wages paid to each part-time employee with a disability | ||||||
23 | during his or her second consecutive year of employment | ||||||
24 | with the taxpayer. |
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1 | (c) For a taxpayer who is a small business, the amount of | ||||||
2 | the credit under this Section is: | ||||||
3 | (1) if the taxpayer receives the federal Work | ||||||
4 | Opportunity Tax Credit and if at least 20% of the | ||||||
5 | taxpayer's employees are employees with a disability, then | ||||||
6 | an amount equal to: | ||||||
7 | (A) 45% of up to the first $6,000 of wages and 5% | ||||||
8 | of up to the second $6,000 of wages paid to each | ||||||
9 | full-time employee with a disability during his or her | ||||||
10 | second consecutive year of employment with the | ||||||
11 | taxpayer; and | ||||||
12 | (B) 30% of up to the first $6,000 of wages and 3% | ||||||
13 | of up to the second $6,000 of wages paid to each | ||||||
14 | part-time employee with a disability during his or her | ||||||
15 | second consecutive year of employment with the | ||||||
16 | taxpayer; or | ||||||
17 | (2) if the taxpayer does not receive the federal Work | ||||||
18 | Opportunity Tax Credit or if less than 20% of the | ||||||
19 | taxpayer's employees are employees with a disability, then | ||||||
20 | an amount equal to: | ||||||
21 | (A) 45% of up to the first $6,000 of wages and 7% | ||||||
22 | of up to the second $6,000 of wages paid to each | ||||||
23 | full-time employee with a disability during his or her | ||||||
24 | second consecutive year of employment with the | ||||||
25 | taxpayer, but not to exceed $420 for any one employee | ||||||
26 | or $2,100 for all employees; and |
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1 | (B) 30% of up to the first $6,000 of wages and 5% | ||||||
2 | of up to the second $6,000 of wages paid to each | ||||||
3 | part-time employee with a disability during his or her | ||||||
4 | second consecutive year of employment with the | ||||||
5 | taxpayer, but not to exceed $300 for any employee or | ||||||
6 | $1,500 for all employees. | ||||||
7 | (c) A taxpayer may take this credit in only one taxable | ||||||
8 | year with respect to any one employee with a disability. | ||||||
9 | Throughout all taxable years, no more than one taxpayer may | ||||||
10 | claim a credit under this Section with respect to wages paid to | ||||||
11 | any one employee with a disability.
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12 | (d) It is unlawful for a taxpayer to intentionally | ||||||
13 | manipulate the number of employees for the purpose of obtaining | ||||||
14 | a credit under this Section. Each violation of this subsection | ||||||
15 | is a business offense subject to a fine of not less than | ||||||
16 | $5,000.
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17 | (e) For partners, shareholders of Subchapter S | ||||||
18 | corporations, and owners of limited liability companies, if the | ||||||
19 | liability company is treated as a partnership for purposes of | ||||||
20 | federal and State income taxation, there shall be allowed a | ||||||
21 | credit under this Section to be determined in accordance with | ||||||
22 | the determination of income and distributive share of income | ||||||
23 | under Sections 702 and 704 and Subchapter S of the Internal | ||||||
24 | Revenue Code.
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25 | (f) The credit under this Section may not be carried | ||||||
26 | forward or back and may not reduce the taxpayer's liability to |
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1 | less than zero. | ||||||
2 | (g) The Department, in cooperation with the Department of | ||||||
3 | Human Services, must adopt rules to administer this Section. | ||||||
4 | (h) This Section is exempt from the provisions of Section | ||||||
5 | 250 of this Act.
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6 | (i) For the purposes of this Section: | ||||||
7 | "Employee with a disability" means an employee of the | ||||||
8 | taxpayer who has been certified by the Department of Human | ||||||
9 | Services as (i) meeting the definition of an "individual with a | ||||||
10 | disability" under the federal Americans with Disabilities Act | ||||||
11 | of 1990 and (ii) having a disability that constitutes an | ||||||
12 | impediment to obtaining or maintaining employment or to making | ||||||
13 | the transition from school to work. | ||||||
14 | "Full-time employee with a disability" means an employee | ||||||
15 | with a disability employed for at least 35 hours per week. | ||||||
16 | "Large business" means a business concern that is not a | ||||||
17 | small business.
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18 | "Part-time employee with a disability" means an employee | ||||||
19 | with a disability employed for at least 10 hours per week.
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20 | "Small business" means a business concern, including its | ||||||
21 | affiliates, that is independently owned and operated, not | ||||||
22 | dominant in its field, and employs fewer than 100 employees or | ||||||
23 | has gross annual sales of less than $3,000,000.
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24 | "Year" means a 12-month period.
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25 | (35 ILCS 5/219 new) |
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1 | Sec. 219. Credit for employment of employees with a | ||||||
2 | disability receiving State services. | ||||||
3 | (a) For taxable years ending on or after December 31, 2007, | ||||||
4 | each taxpayer is entitled to a credit against the tax imposed | ||||||
5 | by subsections (a) and (b) of Section 201 in an amount equal | ||||||
6 | to: (i) $5,000 for each net new qualified employee with a | ||||||
7 | disability hired on a full-time basis by the taxpayer during | ||||||
8 | the taxable year; and (ii) $2,000 for each net new qualified | ||||||
9 | employee with a disability hired on a part-time basis by the | ||||||
10 | taxpayer during the taxable year. | ||||||
11 | (b) It is unlawful for a taxpayer to intentionally | ||||||
12 | manipulate the number of employees for the purpose of obtaining | ||||||
13 | a credit under this Section. Each violation of this subsection | ||||||
14 | is a business offense subject to a fine of not less than | ||||||
15 | $5,000. | ||||||
16 | (c) If the taxpayer is a partnership or Subchapter S
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17 | corporation, the credit is allowed to the partners or
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18 | shareholders in accordance with the determination of income
and | ||||||
19 | distributive share of income under Sections 702 and 704
and | ||||||
20 | Subchapter S of the Internal Revenue Code. | ||||||
21 | (d) The credit may not be carried forward or back. In no
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22 | event shall a credit under this Section reduce the taxpayer's
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23 | liability to less than zero. | ||||||
24 | (e) The Department, in cooperation with the Department of | ||||||
25 | Human Services, must adopt rules to administer this Section. | ||||||
26 | (f) This Section is exempt from the provisions of Section |
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1 | 250 of this Act.
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2 | (g) For the purposes of this Section: | ||||||
3 | "Full-time" means employment for at least 35 hours per week | ||||||
4 | for at least 12 consecutive months. | ||||||
5 | "Net new employees with a disability" means the number of | ||||||
6 | Illinois-based employees with a disability on the taxpayer's | ||||||
7 | withholding rolls on the last day of the current taxable year | ||||||
8 | less the number of Illinois-based employees with a disability | ||||||
9 | on the taxpayer's withholding rolls on the last day of the | ||||||
10 | immediately preceding taxable year. | ||||||
11 | "Part-time" means employment for at least 10 hours per week | ||||||
12 | for at least 12 consecutive months. | ||||||
13 | "Qualified employee with a disability" means a employee | ||||||
14 | with a disability, as defined under subsection (i) of Section | ||||||
15 | 218, who, at the time that he or she is hired by the taxpayer, | ||||||
16 | receives assistance that is directly related to his or her | ||||||
17 | disability and that is administered under a program operated by | ||||||
18 | the Department of Human Services or the Department of | ||||||
19 | Healthcare and Family Services.
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20 | (35 ILCS 5/220 new) | ||||||
21 | Sec. 220. Credit for individuals with a disability. | ||||||
22 | (a) For taxable years ending on or after December 31, 2007, | ||||||
23 | each taxpayer who is a qualified individual with a disability | ||||||
24 | is entitled to a credit against the tax imposed by subsections | ||||||
25 | (a) and (b) of Section 201 in an amount equal to 25% of the tax |
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1 | otherwise imposed on that individual under subsections (a) and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | (b) of Section 201. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | (b) The credit may not be carried forward or back. In no
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4 | event shall a credit under this Section reduce the taxpayer's
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5 | liability to less than zero. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | (c) The Department, in cooperation with the Department of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | Human Services, must adopt rules to administer this Section. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | (d) This Section is exempt from the provisions of Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | 250 of this Act.
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10 | (e) For the purposes of this Section, "qualified individual | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | with a disability" means an individual who has been certified | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | by the Department of Human Services as (i) meeting the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | definition of an "individual with a disability" under the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | federal Americans with Disabilities Act of 1990 and (ii) having | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | a disability that constitutes an impediment to obtaining or | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | maintaining employment or to making the transition from school | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | to work.
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18 | Section 99. Effective date. This Act takes effect upon | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | becoming law.
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