SB1899 EnrolledLRB101 09883 AMC 54985 b

1    AN ACT concerning regulation.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Public Employment Office Act is amended by
5changing Section 7 as follows:
 
6    (20 ILCS 1015/7)  (from Ch. 48, par. 183)
7    Sec. 7. No fee or compensation shall be charged or received
8directly or indirectly from persons applying for employment or
9help through said free employment offices, and any officer or
10employee of the Department of Employment Security who shall
11accept, directly or indirectly any fee or compensation from any
12applicant or from his or her representative shall be guilty of
13a Class C misdemeanor, except that this Section does not
14prohibit referral of an individual to an apprenticeship program
15that is approved by and registered with the United States
16Department of Labor, Bureau of Apprenticeship and Training and
17charges an application fee of $50 or less. This Section does
18not prohibit the Department from attending or promoting hiring
19events hosted by someone other than the Department, at which an
20admission fee is charged, if neither the Department nor
21employees of the Department receive any portion of the fee in
22connection with the event.
23(Source: P.A. 98-1133, eff. 12-23-14.)
 

 

 

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1    Section 10. The State Tax Lien Registration Act is amended
2by changing Section 1-5 as follows:
 
3    (35 ILCS 750/1-5)
4    Sec. 1-5. Purpose.
5    (a) The purpose of this Act is to provide a uniform
6statewide system for filing notices of tax liens that are in
7favor of or enforced by the Department or the Department of
8Employment Security. The Department shall maintain the system.
9    (b) The scope of this Act is limited to tax liens in real
10property and personal property, tangible and intangible, of
11taxpayers or other persons or entities against whom the
12Department or the Department of Employment Security has liens
13pursuant to law for unpaid final tax liabilities administered
14by the Department.
15    (c) Nothing in this Act shall be construed to invalidate
16any lien filed by the Department with a county recorder of
17deeds prior to January 1, 2018 or by the Department of
18Employment Security prior to January 1, 2020 to the effective
19date of this Act.
20(Source: P.A. 100-22, eff. 1-1-18.)
 
21    Section 15. The Unemployment Insurance Act is amended by
22changing Sections 401, 403, 1505, 1506.6, 2401, and 2402 and by
23adding Section 2401.1 as follows:
 

 

 

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1    (820 ILCS 405/401)  (from Ch. 48, par. 401)
2    Sec. 401. Weekly Benefit Amount - Dependents' Allowances.
3    A. With respect to any week beginning in a benefit year
4beginning prior to January 4, 2004, an individual's weekly
5benefit amount shall be an amount equal to the weekly benefit
6amount as defined in the provisions of this Act as amended and
7in effect on November 18, 2011.
8    B. 1. With respect to any benefit year beginning on or
9after January 4, 2004 and before January 6, 2008, an
10individual's weekly benefit amount shall be 48% of his or her
11prior average weekly wage, rounded (if not already a multiple
12of one dollar) to the next higher dollar; provided, however,
13that the weekly benefit amount cannot exceed the maximum weekly
14benefit amount and cannot be less than $51. Except as otherwise
15provided in this Section, with respect to any benefit year
16beginning on or after January 6, 2008, an individual's weekly
17benefit amount shall be 47% of his or her prior average weekly
18wage, rounded (if not already a multiple of one dollar) to the
19next higher dollar; provided, however, that the weekly benefit
20amount cannot exceed the maximum weekly benefit amount and
21cannot be less than $51. With respect to any benefit year
22beginning in calendar year 2022 2020, an individual's weekly
23benefit amount shall be 40.6% 40.3% of his or her prior average
24weekly wage, rounded (if not already a multiple of one dollar)
25to the next higher dollar; provided, however, that the weekly

 

 

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1benefit amount cannot exceed the maximum weekly benefit amount
2and cannot be less than $51.
3    2. For the purposes of this subsection:
4    An individual's "prior average weekly wage" means the total
5wages for insured work paid to that individual during the 2
6calendar quarters of his base period in which such total wages
7were highest, divided by 26. If the quotient is not already a
8multiple of one dollar, it shall be rounded to the nearest
9dollar; however if the quotient is equally near 2 multiples of
10one dollar, it shall be rounded to the higher multiple of one
11dollar.
12    "Determination date" means June 1 and December 1 of each
13calendar year except that, for the purposes of this Act only,
14there shall be no June 1 determination date in any year.
15    "Determination period" means, with respect to each June 1
16determination date, the 12 consecutive calendar months ending
17on the immediately preceding December 31 and, with respect to
18each December 1 determination date, the 12 consecutive calendar
19months ending on the immediately preceding June 30.
20    "Benefit period" means the 12 consecutive calendar month
21period beginning on the first day of the first calendar month
22immediately following a determination date, except that, with
23respect to any calendar year in which there is a June 1
24determination date, "benefit period" shall mean the 6
25consecutive calendar month period beginning on the first day of
26the first calendar month immediately following the preceding

 

 

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1December 1 determination date and the 6 consecutive calendar
2month period beginning on the first day of the first calendar
3month immediately following the June 1 determination date.
4    "Gross wages" means all the wages paid to individuals
5during the determination period immediately preceding a
6determination date for insured work, and reported to the
7Director by employers prior to the first day of the third
8calendar month preceding that date.
9    "Covered employment" for any calendar month means the total
10number of individuals, as determined by the Director, engaged
11in insured work at mid-month.
12    "Average monthly covered employment" means one-twelfth of
13the sum of the covered employment for the 12 months of a
14determination period.
15    "Statewide average annual wage" means the quotient,
16obtained by dividing gross wages by average monthly covered
17employment for the same determination period, rounded (if not
18already a multiple of one cent) to the nearest cent.
19    "Statewide average weekly wage" means the quotient,
20obtained by dividing the statewide average annual wage by 52,
21rounded (if not already a multiple of one cent) to the nearest
22cent. Notwithstanding any provision of this Section to the
23contrary, the statewide average weekly wage for any benefit
24period prior to calendar year 2012 shall be as determined by
25the provisions of this Act as amended and in effect on November
2618, 2011. Notwithstanding any provisions of this Section to the

 

 

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1contrary, the statewide average weekly wage for the benefit
2period of calendar year 2012 shall be $856.55 and for each
3calendar year thereafter, the statewide average weekly wage
4shall be the statewide average weekly wage, as determined in
5accordance with this sentence, for the immediately preceding
6benefit period plus (or minus) an amount equal to the
7percentage change in the statewide average weekly wage, as
8computed in accordance with the first sentence of this
9paragraph, between the 2 immediately preceding benefit
10periods, multiplied by the statewide average weekly wage, as
11determined in accordance with this sentence, for the
12immediately preceding benefit period. However, for purposes of
13the Workers' Compensation Act, the statewide average weekly
14wage will be computed using June 1 and December 1 determination
15dates of each calendar year and such determination shall not be
16subject to the limitation of the statewide average weekly wage
17as computed in accordance with the preceding sentence of this
18paragraph.
19    With respect to any week beginning in a benefit year
20beginning prior to January 4, 2004, "maximum weekly benefit
21amount" with respect to each week beginning within a benefit
22period shall be as defined in the provisions of this Act as
23amended and in effect on November 18, 2011.
24    With respect to any benefit year beginning on or after
25January 4, 2004 and before January 6, 2008, "maximum weekly
26benefit amount" with respect to each week beginning within a

 

 

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1benefit period means 48% of the statewide average weekly wage,
2rounded (if not already a multiple of one dollar) to the next
3higher dollar.
4    Except as otherwise provided in this Section, with respect
5to any benefit year beginning on or after January 6, 2008,
6"maximum weekly benefit amount" with respect to each week
7beginning within a benefit period means 47% of the statewide
8average weekly wage, rounded (if not already a multiple of one
9dollar) to the next higher dollar.
10    With respect to any benefit year beginning in calendar year
112022 2020, "maximum weekly benefit amount" with respect to each
12week beginning within a benefit period means 40.6% 40.3% of the
13statewide average weekly wage, rounded (if not already a
14multiple of one dollar) to the next higher dollar.
15    C. With respect to any week beginning in a benefit year
16beginning prior to January 4, 2004, an individual's eligibility
17for a dependent allowance with respect to a nonworking spouse
18or one or more dependent children shall be as defined by the
19provisions of this Act as amended and in effect on November 18,
202011.
21    With respect to any benefit year beginning on or after
22January 4, 2004 and before January 6, 2008, an individual to
23whom benefits are payable with respect to any week shall, in
24addition to those benefits, be paid, with respect to such week,
25as follows: in the case of an individual with a nonworking
26spouse, 9% of his or her prior average weekly wage, rounded (if

 

 

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1not already a multiple of one dollar) to the next higher
2dollar, provided, that the total amount payable to the
3individual with respect to a week shall not exceed 57% of the
4statewide average weekly wage, rounded (if not already a
5multiple of one dollar) to the next higher dollar; and in the
6case of an individual with a dependent child or dependent
7children, 17.2% of his or her prior average weekly wage,
8rounded (if not already a multiple of one dollar) to the next
9higher dollar, provided that the total amount payable to the
10individual with respect to a week shall not exceed 65.2% of the
11statewide average weekly wage, rounded (if not already a
12multiple of one dollar) to the next higher dollar.
13    With respect to any benefit year beginning on or after
14January 6, 2008 and before January 1, 2010, an individual to
15whom benefits are payable with respect to any week shall, in
16addition to those benefits, be paid, with respect to such week,
17as follows: in the case of an individual with a nonworking
18spouse, 9% of his or her prior average weekly wage, rounded (if
19not already a multiple of one dollar) to the next higher
20dollar, provided, that the total amount payable to the
21individual with respect to a week shall not exceed 56% of the
22statewide average weekly wage, rounded (if not already a
23multiple of one dollar) to the next higher dollar; and in the
24case of an individual with a dependent child or dependent
25children, 18.2% of his or her prior average weekly wage,
26rounded (if not already a multiple of one dollar) to the next

 

 

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1higher dollar, provided that the total amount payable to the
2individual with respect to a week shall not exceed 65.2% of the
3statewide average weekly wage, rounded (if not already a
4multiple of one dollar) to the next higher dollar.
5    The additional amount paid pursuant to this subsection in
6the case of an individual with a dependent child or dependent
7children shall be referred to as the "dependent child
8allowance", and the percentage rate by which an individual's
9prior average weekly wage is multiplied pursuant to this
10subsection to calculate the dependent child allowance shall be
11referred to as the "dependent child allowance rate".
12    Except as otherwise provided in this Section, with respect
13to any benefit year beginning on or after January 1, 2010, an
14individual to whom benefits are payable with respect to any
15week shall, in addition to those benefits, be paid, with
16respect to such week, as follows: in the case of an individual
17with a nonworking spouse, the greater of (i) 9% of his or her
18prior average weekly wage, rounded (if not already a multiple
19of one dollar) to the next higher dollar, or (ii) $15, provided
20that the total amount payable to the individual with respect to
21a week shall not exceed 56% of the statewide average weekly
22wage, rounded (if not already a multiple of one dollar) to the
23next higher dollar; and in the case of an individual with a
24dependent child or dependent children, the greater of (i) the
25product of the dependent child allowance rate multiplied by his
26or her prior average weekly wage, rounded (if not already a

 

 

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1multiple of one dollar) to the next higher dollar, or (ii) the
2lesser of $50 or 50% of his or her weekly benefit amount,
3rounded (if not already a multiple of one dollar) to the next
4higher dollar, provided that the total amount payable to the
5individual with respect to a week shall not exceed the product
6of the statewide average weekly wage multiplied by the sum of
747% plus the dependent child allowance rate, rounded (if not
8already a multiple of one dollar) to the next higher dollar.
9    With respect to any benefit year beginning in calendar year
102022 2020, an individual to whom benefits are payable with
11respect to any week shall, in addition to those benefits, be
12paid, with respect to such week, as follows: in the case of an
13individual with a nonworking spouse, the greater of (i) 9% of
14his or her prior average weekly wage, rounded (if not already a
15multiple of one dollar) to the next higher dollar, or (ii) $15,
16provided that the total amount payable to the individual with
17respect to a week shall not exceed 49.6% 49.3% of the statewide
18average weekly wage, rounded (if not already a multiple of one
19dollar) to the next higher dollar; and in the case of an
20individual with a dependent child or dependent children, the
21greater of (i) the product of the dependent child allowance
22rate multiplied by his or her prior average weekly wage,
23rounded (if not already a multiple of one dollar) to the next
24higher dollar, or (ii) the lesser of $50 or 50% of his or her
25weekly benefit amount, rounded (if not already a multiple of
26one dollar) to the next higher dollar, provided that the total

 

 

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1amount payable to the individual with respect to a week shall
2not exceed the product of the statewide average weekly wage
3multiplied by the sum of 40.6% 40.3% plus the dependent child
4allowance rate, rounded (if not already a multiple of one
5dollar) to the next higher dollar.
6    With respect to each benefit year beginning after calendar
7year 2012, the dependent child allowance rate shall be the sum
8of the allowance adjustment applicable pursuant to Section
91400.1 to the calendar year in which the benefit year begins,
10plus the dependent child allowance rate with respect to each
11benefit year beginning in the immediately preceding calendar
12year, except as otherwise provided in this subsection. The
13dependent child allowance rate with respect to each benefit
14year beginning in calendar year 2010 shall be 17.9%. The
15dependent child allowance rate with respect to each benefit
16year beginning in calendar year 2011 shall be 17.4%. The
17dependent child allowance rate with respect to each benefit
18year beginning in calendar year 2012 shall be 17.0% and, with
19respect to each benefit year beginning after calendar year
202012, shall not be less than 17.0% or greater than 17.9%.
21    For the purposes of this subsection:
22    "Dependent" means a child or a nonworking spouse.
23    "Child" means a natural child, stepchild, or adopted child
24of an individual claiming benefits under this Act or a child
25who is in the custody of any such individual by court order,
26for whom the individual is supplying and, for at least 90

 

 

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1consecutive days (or for the duration of the parental
2relationship if it has existed for less than 90 days)
3immediately preceding any week with respect to which the
4individual has filed a claim, has supplied more than one-half
5the cost of support, or has supplied at least 1/4 of the cost
6of support if the individual and the other parent, together,
7are supplying and, during the aforesaid period, have supplied
8more than one-half the cost of support, and are, and were
9during the aforesaid period, members of the same household; and
10who, on the first day of such week (a) is under 18 years of age,
11or (b) is, and has been during the immediately preceding 90
12days, unable to work because of illness or other disability:
13provided, that no person who has been determined to be a child
14of an individual who has been allowed benefits with respect to
15a week in the individual's benefit year shall be deemed to be a
16child of the other parent, and no other person shall be
17determined to be a child of such other parent, during the
18remainder of that benefit year.
19    "Nonworking spouse" means the lawful husband or wife of an
20individual claiming benefits under this Act, for whom more than
21one-half the cost of support has been supplied by the
22individual for at least 90 consecutive days (or for the
23duration of the marital relationship if it has existed for less
24than 90 days) immediately preceding any week with respect to
25which the individual has filed a claim, but only if the
26nonworking spouse is currently ineligible to receive benefits

 

 

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1under this Act by reason of the provisions of Section 500E.
2    An individual who was obligated by law to provide for the
3support of a child or of a nonworking spouse for the aforesaid
4period of 90 consecutive days, but was prevented by illness or
5injury from doing so, shall be deemed to have provided more
6than one-half the cost of supporting the child or nonworking
7spouse for that period.
8(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
9    (820 ILCS 405/403)  (from Ch. 48, par. 403)
10    Sec. 403. Maximum total amount of benefits.
11    A. With respect to any benefit year beginning prior to
12September 30, 1979, any otherwise eligible individual shall be
13entitled, during such benefit year, to a maximum total amount
14of benefits as shall be determined in the manner set forth in
15this Act as amended and in effect on November 9, 1977.
16    B. With respect to any benefit year beginning on or after
17September 30, 1979, except as otherwise provided in this
18Section, any otherwise eligible individual shall be entitled,
19during such benefit year, to a maximum total amount of benefits
20equal to 26 times his or her weekly benefit amount plus
21dependents' allowances, or to the total wages for insured work
22paid to such individual during the individual's base period,
23whichever amount is smaller. With respect to any benefit year
24beginning in calendar year 2012, any otherwise eligible
25individual shall be entitled, during such benefit year, to a

 

 

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1maximum total amount of benefits equal to 25 times his or her
2weekly benefit amount plus dependents' allowances, or to the
3total wages for insured work paid to such individual during the
4individual's base period, whichever amount is smaller. With
5respect to any benefit year beginning in calendar year 2022
62020, any otherwise eligible individual shall be entitled,
7during such benefit year, to a maximum total amount of benefits
8equal to 24 times his or her weekly benefit amount plus
9dependents' allowances, or to the total wages for insured work
10paid to such individual during the individual's base period,
11whichever amount is smaller.
12(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
13    (820 ILCS 405/1505)  (from Ch. 48, par. 575)
14    Sec. 1505. Adjustment of state experience factor. The state
15experience factor shall be adjusted in accordance with the
16following provisions:
17    A. For calendar years prior to 1988, the state experience
18factor shall be adjusted in accordance with the provisions of
19this Act as amended and in effect on November 18, 2011.
20    B. (Blank).
21    C. For calendar year 1988 and each calendar year
22thereafter, for which the state experience factor is being
23determined.
24        1. For every $50,000,000 (or fraction thereof) by which
25    the adjusted trust fund balance falls below the target

 

 

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1    balance set forth in this subsection, the state experience
2    factor for the succeeding year shall be increased one
3    percent absolute.
4        For every $50,000,000 (or fraction thereof) by which
5    the adjusted trust fund balance exceeds the target balance
6    set forth in this subsection, the state experience factor
7    for the succeeding year shall be decreased by one percent
8    absolute.
9        The target balance in each calendar year prior to 2003
10    is $750,000,000. The target balance in calendar year 2003
11    is $920,000,000. The target balance in calendar year 2004
12    is $960,000,000. The target balance in calendar year 2005
13    and each calendar year thereafter is $1,000,000,000.
14        2. For the purposes of this subsection:
15        "Net trust fund balance" is the amount standing to the
16    credit of this State's account in the unemployment trust
17    fund as of June 30 of the calendar year immediately
18    preceding the year for which a state experience factor is
19    being determined.
20        "Adjusted trust fund balance" is the net trust fund
21    balance minus the sum of the benefit reserves for fund
22    building for July 1, 1987 through June 30 of the year prior
23    to the year for which the state experience factor is being
24    determined. The adjusted trust fund balance shall not be
25    less than zero. If the preceding calculation results in a
26    number which is less than zero, the amount by which it is

 

 

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1    less than zero shall reduce the sum of the benefit reserves
2    for fund building for subsequent years.
3        For the purpose of determining the state experience
4    factor for 1989 and for each calendar year thereafter, the
5    following "benefit reserves for fund building" shall apply
6    for each state experience factor calculation in which that
7    12 month period is applicable:
8            a. For the 12 month period ending on June 30, 1988,
9        the "benefit reserve for fund building" shall be
10        8/104th of the total benefits paid from January 1, 1988
11        through June 30, 1988.
12            b. For the 12 month period ending on June 30, 1989,
13        the "benefit reserve for fund building" shall be the
14        sum of:
15                i. 8/104ths of the total benefits paid from
16            July 1, 1988 through December 31, 1988, plus
17                ii. 4/108ths of the total benefits paid from
18            January 1, 1989 through June 30, 1989.
19            c. For the 12 month period ending on June 30, 1990,
20        the "benefit reserve for fund building" shall be
21        4/108ths of the total benefits paid from July 1, 1989
22        through December 31, 1989.
23            d. For 1992 and for each calendar year thereafter,
24        the "benefit reserve for fund building" for the 12
25        month period ending on June 30, 1991 and for each
26        subsequent 12 month period shall be zero.

 

 

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1        3. Notwithstanding the preceding provisions of this
2    subsection, for calendar years 1988 through 2003, the state
3    experience factor shall not be increased or decreased by
4    more than 15 percent absolute.
5    D. Notwithstanding the provisions of subsection C, the
6adjusted state experience factor:
7        1. Shall be 111 percent for calendar year 1988;
8        2. Shall not be less than 75 percent nor greater than
9    135 percent for calendar years 1989 through 2003; and shall
10    not be less than 75% nor greater than 150% for calendar
11    year 2004 and each calendar year thereafter, not counting
12    any increase pursuant to subsection D-1, D-2, or D-3;
13        3. Shall not be decreased by more than 5 percent
14    absolute for any calendar year, beginning in calendar year
15    1989 and through calendar year 1992, by more than 6%
16    absolute for calendar years 1993 through 1995, by more than
17    10% absolute for calendar years 1999 through 2003 and by
18    more than 12% absolute for calendar year 2004 and each
19    calendar year thereafter, from the adjusted state
20    experience factor of the calendar year preceding the
21    calendar year for which the adjusted state experience
22    factor is being determined;
23        4. Shall not be increased by more than 15% absolute for
24    calendar year 1993, by more than 14% absolute for calendar
25    years 1994 and 1995, by more than 10% absolute for calendar
26    years 1999 through 2003 and by more than 16% absolute for

 

 

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1    calendar year 2004 and each calendar year thereafter, from
2    the adjusted state experience factor for the calendar year
3    preceding the calendar year for which the adjusted state
4    experience factor is being determined;
5        5. Shall be 100% for calendar years 1996, 1997, and
6    1998.
7    D-1. The adjusted state experience factor for each of
8calendar years 2013 through 2015 shall be increased by 5%
9absolute above the adjusted state experience factor as
10calculated without regard to this subsection. The adjusted
11state experience factor for each of calendar years 2016 through
122018 shall be increased by 6% absolute above the adjusted state
13experience factor as calculated without regard to this
14subsection. The increase in the adjusted state experience
15factor for calendar year 2018 pursuant to this subsection shall
16not be counted for purposes of applying paragraph 3 or 4 of
17subsection D to the calculation of the adjusted state
18experience factor for calendar year 2019.
19    D-2. (Blank).
20    D-3. The adjusted state experience factor for calendar year
212022 2020 shall be increased by 22% 21% absolute above the
22adjusted state experience factor as calculated without regard
23to this subsection. The increase in the adjusted state
24experience factor for calendar year 2022 2020 pursuant to this
25subsection shall not be counted for purposes of applying
26paragraph 3 or 4 of subsection D to the calculation of the

 

 

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1adjusted state experience factor for calendar year 2023 2021.
2    E. The amount standing to the credit of this State's
3account in the unemployment trust fund as of June 30 shall be
4deemed to include as part thereof (a) any amount receivable on
5that date from any Federal governmental agency, or as a payment
6in lieu of contributions under the provisions of Sections 1403
7and 1405 B and paragraph 2 of Section 302C, in reimbursement of
8benefits paid to individuals, and (b) amounts credited by the
9Secretary of the Treasury of the United States to this State's
10account in the unemployment trust fund pursuant to Section 903
11of the Federal Social Security Act, as amended, including any
12such amounts which have been appropriated by the General
13Assembly in accordance with the provisions of Section 2100 B
14for expenses of administration, except any amounts which have
15been obligated on or before that date pursuant to such
16appropriation.
17(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
18    (820 ILCS 405/1506.6)
19    Sec. 1506.6. Surcharge; specified period. For each
20employer whose contribution rate for calendar year 2022 2020 is
21determined pursuant to Section 1500 or 1506.1, in addition to
22the contribution rate established pursuant to Section 1506.3,
23an additional surcharge of 0.425% shall be added to the
24contribution rate. The surcharge established by this Section
25shall be due at the same time as other contributions with

 

 

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1respect to the quarter are due, as provided in Section 1400.
2Payments attributable to the surcharge established pursuant to
3this Section shall be contributions and deposited into the
4clearing account.
5(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
 
6    (820 ILCS 405/2401)  (from Ch. 48, par. 721)
7    Sec. 2401. Recording and release of lien.
8    A. The lien created by Section 2400 shall be invalid only
9as to any innocent purchaser for value of stock in trade of any
10employer in the usual course of such employer's business, and
11shall be invalid as to any innocent purchaser for value of any
12of the other assets to which such lien has attached, unless,
13with respect to liens created prior to January 1, 2020, notice
14thereof has been filed by the Director in the office of the
15recorder of the county within which the property subject to the
16lien is situated or, with respect to liens created on or after
17January 1, 2020, notice has been filed in the Lien Registry as
18provided by Section 2401.1. The Director may, in his
19discretion, for good cause shown, issue a certificate of
20withdrawal of notice of lien filed against any employer, which
21certificate shall be recorded in the same manner as herein
22provided for the recording of notice of liens. Such withdrawal
23of notice of lien shall invalidate such lien as against any
24person acquiring any of such employer's property or any
25interest therein, subsequent to the recordation of the

 

 

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1withdrawal of notice of lien, but shall not otherwise affect
2the validity of such lien, nor shall it prevent the Director
3from re-recording notice of such lien. In the event notice of
4such lien is re-recorded, such notice shall be effective as
5against third persons only as of the date of such
6re-recordation. Recording a lien in the Lien Registry which had
7previously been recorded by the Director with a county recorder
8of deeds shall not constitute a re-recordation of that lien and
9does not change the original filing date of such lien.
10    B. The recorder of each county shall procure at the expense
11of the county a file labeled "Unemployment Compensation
12Contribution Lien Notice" and an index book labeled
13"Unemployment Compensation Contribution Lien Index." When a
14notice of any such lien is presented to him for filing, he
15shall file it in numerical order in the file and shall enter it
16alphabetically in the index. The entry shall show the name and
17last known business address of the employer named in the
18notice, the serial number of the notice, the date and hour of
19filing, and the amount of contribution, interest and penalty
20thereon due and unpaid. When a certificate of complete or
21partial release of such lien issued by the Director is
22presented for filing in the office of the recorder where a
23notice of lien was filed, the recorder shall permanently attach
24the certificate of release to the notice of lien and shall
25enter the certificate of release and the date in the
26Unemployment Compensation Contribution Lien Index on the line

 

 

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1where the notice of lien is entered. In case title to land to
2be affected by the Notice of Lien is registered under the
3provisions of "An Act Concerning Land Titles", approved May 1,
41897, as amended, such notice shall be filed in the office of
5the Registrar of Titles of the county within which the property
6subject to the lien is situated and shall be entered upon the
7register of titles as a memorial or charge upon each folium of
8the register of title affected by such notice, and the Director
9shall not have a preference over the rights of any bona fide
10purchaser, mortgagee, judgment creditor or other lien holder
11arising prior to the registration of such notice.
12    C. The Director shall have the power to issue a certificate
13of partial release of any part of the property subject to the
14lien if he shall find that the fair market value of that part
15of such property remaining subject to the lien is at least
16equal to the amount of all prior liens upon such property plus
17double the amount of the liability for contributions, interest
18and penalties thereon remaining unsatisfied.
19    D. Where the amount of or the liability for the payment of
20any contribution, interest or penalty is contested by any
21employing unit against whose property a lien has attached, and
22the determination of the Director with reference to such
23contribution has not become final, the Director may issue a
24certificate of release of lien upon the furnishing of bond by
25such employing unit in 125% the amount of the sum of such
26contribution, interest and penalty, for which lien is claimed,

 

 

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1with good and sufficient surety to be approved by the Director
2conditioned upon the prompt payment of such contribution,
3together with interest and penalty thereon, by such employing
4unit to the Director immediately upon the decision of the
5Director in respect to the liability for such contribution,
6interest and penalty becoming final.
7    E. When a lien filed by the Director before January 1, 2020
8obtained pursuant to this Act has been satisfied, the
9Department shall issue a release to the person, or his or her
10agent, against whom the lien was obtained and such release
11shall contain in legible letters a statement as follows:
12    FOR THE PROTECTION OF THE OWNER, THIS RELEASE SHALL
13    BE FILED WITH THE RECORDER OR THE REGISTRAR
14    OF TITLES, IN WHOSE OFFICE, THE LIEN WAS FILED.
15    E-1. When a lien filed by the Director in the Lien Registry
16has been satisfied, the Department shall permanently attach a
17certificate of complete or partial release, as the case may be,
18in the Lien Registry and provide notice of the release to the
19person, or his or her agent, against whom the lien was
20obtained.
21    F. The Director may, by rule, require, as a condition of
22withdrawing, releasing, or partially releasing a lien recorded
23pursuant to this Section, that the employer reimburse the
24Department for any recording fees paid with respect to the
25lien.
26(Source: P.A. 98-107, eff. 7-1-14; 98-1133, eff. 12-23-14.)
 

 

 

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1    (820 ILCS 405/2401.1 new)
2    Sec. 2401.1. Lien registry.
3    A. As used in this Section:
4        1. "Debtor" means an employer or individual against
5    whom there is an unpaid determination and assessment
6    collectible by the Director.
7        2. "Lien Registry" means the public database
8    maintained by the Department of Revenue as provided by the
9    State Tax Lien Registration Act.
10    B. A notice of lien filed by the Director in the Lien
11Registry shall include:
12        1. the name and last known address of the debtor;
13        2. the name and address of the Department;
14        3. the lien number assigned to the lien by the
15    Department;
16        4. the basis for the lien, including, but not limited
17    to, the amount of contribution, interest, and penalty due
18    and unpaid as of the date of filing in the Lien Registry;
19    and
20        5. the county or counties where the real property of
21    the debtor to which the lien will attach is located.
22    C. When a notice of lien is filed by the Director in the
23Lien Registry, the lien is perfected and shall be attached to
24all existing and after-acquired: (1) personal property of the
25debtor, both tangible and intangible, that is located in any

 

 

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1and all counties within the State of Illinois; and (2) real
2property of the debtor located in the county or counties as
3specified in the notice of lien.
4    D. The amount of the lien shall be a debt due the Director
5and shall remain a lien upon all property and rights to: (1)
6personal property of the debtor, both tangible and intangible,
7that is located in any and all counties within the State of
8Illinois; and (2) real property of the debtor located in the
9county or counties as specified in the notice of lien. Interest
10and penalty shall accrue on the lien as provided by this Act.
11    E. A notice of release, partial release, or withdrawal of
12lien filed in the Lien Registry shall constitute a release,
13partial release, or withdrawal, as the case may be, of the lien
14within the Department, the Lien Registry, and any county in
15which the lien was previously filed. The information contained
16on the Lien Registry shall be controlling, and the Lien
17Registry shall supersede the records of any county.
18    F. Information contained in the Lien Registry shall be
19maintained and made accessible as provided by Section 1-30 of
20the State Tax Lien Registration Act.
21    G. Nothing in this Section shall be construed to invalidate
22any lien filed by the Department with a county recorder of
23deeds prior to the effective date of this Act.
24    H. In the event of conflict between this Section and any
25other law, this Section shall control.
 

 

 

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1    (820 ILCS 405/2402)  (from Ch. 48, par. 722)
2    Sec. 2402. Priority of lien. The lien created by Section
32400 shall be prior to all other liens, whether general or
4specific, and shall be inferior only to any claim for wages
5filed pursuant to "An Act to protect employees and laborers in
6their claims for wages" approved June 15, 1887, as amended, in
7an amount not exceeding $250.00 for work performed within six
8months from the date of filing such claim, and to such liens as
9shall attach prior to the filing of Notice of Lien by the
10Director with the recorder as provided in this Act; provided,
11however, that in all cases where statutory provision is made
12for the recordation or other public notice of a lien, the lien
13of the Director shall be inferior only to such liens as shall
14have been duly recorded, or of which public notice shall have
15been duly given, in the manner provided by such statute, prior
16to the filing of notice of lien by the Director with the
17recorder as in this Act provided.
18(Source: P.A. 83-358.)
 
19    (820 ILCS 405/1900.2 rep.)
20    Section 20. The Unemployment Insurance Act is amended by
21repealing Section 1900.2.