Rep. Greg Harris

Filed: 5/31/2021

 

 


 

 


 
10200SB2017ham002LRB102 16155 JWD 27453 a

1
AMENDMENT TO SENATE BILL 2017

2    AMENDMENT NO. ______. Amend Senate Bill 2017, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5
"ARTICLE 1. SHORT TITLE; PURPOSE

 
6    Section 1-1. Short title. This Act may be cited as the
7FY2022 Budget Implementation Act.
 
8    Section 1-5. Purpose. It is the purpose of this Act to make
9changes in State programs that are necessary to implement the
10State budget for Fiscal Year 2022.
 
11
ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL
12
YEAR 2022 BUDGET

 
13    Section 2-5. The State Finance Act is amended by changing

 

 

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1Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63,
26z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12,
38.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections
45.938, 5.939, and 6z-128 as follows:
 
5    (30 ILCS 105/5.67)  (from Ch. 127, par. 141.67)
6    Sec. 5.67. The Metropolitan Exposition, Auditorium and
7Office Building Fund. This Section is repealed June 30, 2021.
8(Source: P.A. 81-1509.)
 
9    (30 ILCS 105/5.176)  (from Ch. 127, par. 141.176)
10    Sec. 5.176. The Illinois Civic Center Bond Fund. This
11Section is repealed June 30, 2021.
12(Source: P.A. 84-1308.)
 
13    (30 ILCS 105/5.177)  (from Ch. 127, par. 141.177)
14    Sec. 5.177. The Illinois Civic Center Bond Retirement and
15Interest Fund. This Section is repealed June 30, 2021.
16(Source: P.A. 84-1308.)
 
17    (30 ILCS 105/5.857)
18    (Section scheduled to be repealed on July 1, 2021)
19    Sec. 5.857. The Capital Development Board Revolving Fund.
20This Section is repealed July 1, 2022 2021.
21(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
22101-10, eff. 6-5-19; 101-645, eff. 6-26-20.)
 

 

 

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1    (30 ILCS 105/5.938 new)
2    Sec. 5.938. The DoIT Special Projects Fund.
 
3    (30 ILCS 105/5.939 new)
4    Sec. 5.939. The Essential Government Services Support
5Fund.
 
6    (30 ILCS 105/5h.5)
7    Sec. 5h.5. Cash flow borrowing and general funds
8liquidity; Fiscal Years 2018, 2019, 2020, and 2021, and 2022.
9    (a) In order to meet cash flow deficits and to maintain
10liquidity in general funds and the Health Insurance Reserve
11Fund, on and after July 1, 2017 and through June 30, 2022 2021,
12the State Treasurer and the State Comptroller, in consultation
13with the Governor's Office of Management and Budget, shall
14make transfers to general funds and the Health Insurance
15Reserve Fund, as directed by the State Comptroller, out of
16special funds of the State, to the extent allowed by federal
17law.
18    No such transfer may reduce the cumulative balance of all
19of the special funds of the State to an amount less than the
20total debt service payable during the 12 months immediately
21following the date of the transfer on any bonded indebtedness
22of the State and any certificates issued under the Short Term
23Borrowing Act. At no time shall the outstanding total

 

 

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1transfers made from the special funds of the State to general
2funds and the Health Insurance Reserve Fund under this Section
3exceed $1,500,000,000; once the amount of $1,500,000,000 has
4been transferred from the special funds of the State to
5general funds and the Health Insurance Reserve Fund,
6additional transfers may be made from the special funds of the
7State to general funds and the Health Insurance Reserve Fund
8under this Section only to the extent that moneys have first
9been re-transferred from general funds and the Health
10Insurance Reserve Fund to those special funds of the State.
11Notwithstanding any other provision of this Section, no such
12transfer may be made from any special fund that is exclusively
13collected by or directly appropriated to any other
14constitutional officer without the written approval of that
15constitutional officer.
16    (b) If moneys have been transferred to general funds and
17the Health Insurance Reserve Fund pursuant to subsection (a)
18of this Section, Public Act 100-23 shall constitute the
19continuing authority for and direction to the State Treasurer
20and State Comptroller to reimburse the funds of origin from
21general funds by transferring to the funds of origin, at such
22times and in such amounts as directed by the Comptroller when
23necessary to support appropriated expenditures from the funds,
24an amount equal to that transferred from them plus any
25interest that would have accrued thereon had the transfer not
26occurred, except that any moneys transferred pursuant to

 

 

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1subsection (a) of this Section shall be repaid to the fund of
2origin within 60 48 months after the date on which they were
3borrowed. When any of the funds from which moneys have been
4transferred pursuant to subsection (a) have insufficient cash
5from which the State Comptroller may make expenditures
6properly supported by appropriations from the fund, then the
7State Treasurer and State Comptroller shall transfer from
8general funds to the fund only such amount as is immediately
9necessary to satisfy outstanding expenditure obligations on a
10timely basis.
11    (c) On the first day of each quarterly period in each
12fiscal year, until such time as a report indicates that all
13moneys borrowed and interest pursuant to this Section have
14been repaid, the Comptroller shall provide to the President
15and the Minority Leader of the Senate, the Speaker and the
16Minority Leader of the House of Representatives, and the
17Commission on Government Forecasting and Accountability a
18report on all transfers made pursuant to this Section in the
19prior quarterly period. The report must be provided in
20electronic format. The report must include all of the
21following:
22        (1) the date each transfer was made;
23        (2) the amount of each transfer;
24        (3) in the case of a transfer from general funds to a
25    fund of origin pursuant to subsection (b) of this Section,
26    the amount of interest being paid to the fund of origin;

 

 

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1    and
2        (4) the end of day balance of the fund of origin, the
3    general funds, and the Health Insurance Reserve Fund on
4    the date the transfer was made.
5(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
6101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
7    (30 ILCS 105/6z-6)  (from Ch. 127, par. 142z-6)
8    Sec. 6z-6. All moneys received pursuant to the federal
9Community Services Block Grant shall be deposited into the
10Community Services Block Grant Fund and used for the purposes
11permitted under the Grant. All money received from the federal
12Low-Income Household Water Assistance Program under the
13federal Consolidated Appropriations Act and the American
14Rescue Plan Act of 2021 shall be deposited into the Community
15Services Block Grant Fund and used for the purposes permitted
16under the Program and any related federal guidance.
17(Source: P.A. 83-1053.)
 
18    (30 ILCS 105/6z-32)
19    Sec. 6z-32. Partners for Planning and Conservation.
20    (a) The Partners for Conservation Fund (formerly known as
21the Conservation 2000 Fund) and the Partners for Conservation
22Projects Fund (formerly known as the Conservation 2000
23Projects Fund) are created as special funds in the State
24Treasury. These funds shall be used to establish a

 

 

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1comprehensive program to protect Illinois' natural resources
2through cooperative partnerships between State government and
3public and private landowners. Moneys in these Funds may be
4used, subject to appropriation, by the Department of Natural
5Resources, Environmental Protection Agency, and the Department
6of Agriculture for purposes relating to natural resource
7protection, planning, recreation, tourism, and compatible
8agricultural and economic development activities. Without
9limiting these general purposes, moneys in these Funds may be
10used, subject to appropriation, for the following specific
11purposes:
12        (1) To foster sustainable agriculture practices and
13    control soil erosion, and sedimentation, and nutrient loss
14    from farmland, including grants to Soil and Water
15    Conservation Districts for conservation practice
16    cost-share grants and for personnel, educational, and
17    administrative expenses.
18        (2) To establish and protect a system of ecosystems in
19    public and private ownership through conservation
20    easements, incentives to public and private landowners,
21    natural resource restoration and preservation, water
22    quality protection and improvement, land use and watershed
23    planning, technical assistance and grants, and land
24    acquisition provided these mechanisms are all voluntary on
25    the part of the landowner and do not involve the use of
26    eminent domain.

 

 

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1        (3) To develop a systematic and long-term program to
2    effectively measure and monitor natural resources and
3    ecological conditions through investments in technology
4    and involvement of scientific experts.
5        (4) To initiate strategies to enhance, use, and
6    maintain Illinois' inland lakes through education,
7    technical assistance, research, and financial incentives.
8        (5) To partner with private landowners and with units
9    of State, federal, and local government and with
10    not-for-profit organizations in order to integrate State
11    and federal programs with Illinois' natural resource
12    protection and restoration efforts and to meet
13    requirements to obtain federal and other funds for
14    conservation or protection of natural resources.
15        (6) To implement the State's Nutrient Loss Reduction
16    Strategy, including, but not limited to, funding the
17    resources needed to support the Strategy's Policy Working
18    Group, cover water quality monitoring in support of
19    Strategy implementation, prepare a biennial report on the
20    progress made on the Strategy every 2 years, and provide
21    cost share funding for nutrient capture projects.
22    (b) The State Comptroller and State Treasurer shall
23automatically transfer on the last day of each month,
24beginning on September 30, 1995 and ending on June 30, 2022
252021, from the General Revenue Fund to the Partners for
26Conservation Fund, an amount equal to 1/10 of the amount set

 

 

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1forth below in fiscal year 1996 and an amount equal to 1/12 of
2the amount set forth below in each of the other specified
3fiscal years:
4Fiscal Year Amount
51996$ 3,500,000
61997$ 9,000,000
71998$10,000,000
81999$11,000,000
92000$12,500,000
102001 through 2004$14,000,000
112005 $7,000,000
122006 $11,000,000
132007 $0
142008 through 2011 $14,000,000
152012 $12,200,000
162013 through 2017 $14,000,000
172018 $1,500,000
182019 $14,000,000
192020 $7,500,000
202021 through 2022 $14,000,000
21    (c) The State Comptroller and State Treasurer shall
22automatically transfer on the last day of each month beginning
23on July 31, 2021 and ending June 30, 2022, from the
24Environmental Protection Permit and Inspection Fund to the
25Partners for Conservation Fund, an amount equal to 1/12 of
26$4,135,000. Notwithstanding any other provision of law to the

 

 

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1contrary and in addition to any other transfers that may be
2provided for by law, on the last day of each month beginning on
3July 31, 2006 and ending on June 30, 2007, or as soon
4thereafter as may be practical, the State Comptroller shall
5direct and the State Treasurer shall transfer $1,000,000 from
6the Open Space Lands Acquisition and Development Fund to the
7Partners for Conservation Fund (formerly known as the
8Conservation 2000 Fund).
9    (d) There shall be deposited into the Partners for
10Conservation Projects Fund such bond proceeds and other moneys
11as may, from time to time, be provided by law.
12(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
 
13    (30 ILCS 105/6z-63)
14    Sec. 6z-63. The Professional Services Fund.
15    (a) The Professional Services Fund is created as a
16revolving fund in the State treasury. The following moneys
17shall be deposited into the Fund:
18        (1) amounts authorized for transfer to the Fund from
19    the General Revenue Fund and other State funds (except for
20    funds classified by the Comptroller as federal trust funds
21    or State trust funds) pursuant to State law or Executive
22    Order;
23        (2) federal funds received by the Department of
24    Central Management Services (the "Department") as a result
25    of expenditures from the Fund;

 

 

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1        (3) interest earned on moneys in the Fund; and
2        (4) receipts or inter-fund transfers resulting from
3    billings issued by the Department to State agencies for
4    the cost of professional services rendered by the
5    Department that are not compensated through the specific
6    fund transfers authorized by this Section.
7    (b) Moneys in the Fund may be used by the Department for
8reimbursement or payment for:
9        (1) providing professional services to State agencies
10    or other State entities;
11        (2) rendering other services to State agencies at the
12    Governor's direction or to other State entities upon
13    agreement between the Director of Central Management
14    Services and the appropriate official or governing body of
15    the other State entity; or
16        (3) providing for payment of administrative and other
17    expenses incurred by the Department in providing
18    professional services.
19    Beginning in fiscal year 2021, moneys in the Fund may also
20be appropriated to and used by the Executive Ethics Commission
21for oversight and administration of the eProcurement system
22known as BidBuy, and by the Chief Procurement Officer
23appointed under paragraph (4) of subsection (a) of Section
2410-20 of the Illinois Procurement Code for the general
25services and operation of the BidBuy system previously
26administered by the Department.

 

 

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1    Beginning in fiscal year 2022, moneys in the Fund may also
2be appropriated to and used by the Commission on Equity and
3Inclusion for its operating and administrative expenses
4related to the Business Enterprise Program, previously
5administered by the Department.
6    (c) State agencies or other State entities may direct the
7Comptroller to process inter-fund transfers or make payment
8through the voucher and warrant process to the Professional
9Services Fund in satisfaction of billings issued under
10subsection (a) of this Section.
11    (d) Reconciliation. For the fiscal year beginning on July
121, 2004 only, the Director of Central Management Services (the
13"Director") shall order that each State agency's payments and
14transfers made to the Fund be reconciled with actual Fund
15costs for professional services provided by the Department on
16no less than an annual basis. The Director may require reports
17from State agencies as deemed necessary to perform this
18reconciliation.
19    (e) (Blank).
20    (e-5) (Blank).
21    (e-7) (Blank).
22    (e-10) (Blank).
23    (e-15) (Blank).
24    (e-20) (Blank).
25    (e-25) (Blank).
26    (e-30) (Blank).

 

 

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1    (e-35) (Blank).
2    (e-40) (Blank).
3    (e-45) (Blank).
4    (e-50) (Blank).
5    (f) The term "professional services" means services
6rendered on behalf of State agencies and other State entities
7pursuant to Section 405-293 of the Department of Central
8Management Services Law of the Civil Administrative Code of
9Illinois.
10(Source: P.A. 101-636, eff. 6-10-20.)
 
11    (30 ILCS 105/6z-70)
12    Sec. 6z-70. The Secretary of State Identification Security
13and Theft Prevention Fund.
14    (a) The Secretary of State Identification Security and
15Theft Prevention Fund is created as a special fund in the State
16treasury. The Fund shall consist of any fund transfers,
17grants, fees, or moneys from other sources received for the
18purpose of funding identification security and theft
19prevention measures.
20    (b) All moneys in the Secretary of State Identification
21Security and Theft Prevention Fund shall be used, subject to
22appropriation, for any costs related to implementing
23identification security and theft prevention measures.
24    (c) (Blank).
25    (d) (Blank).

 

 

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1    (e) (Blank).
2    (f) (Blank).
3    (g) (Blank).
4    (h) (Blank).
5    (i) (Blank).
6    (j) (Blank).
7    (k) (Blank).
8    (l) (Blank). Notwithstanding any other provision of State
9law to the contrary, on or after July 1, 2019, and until June
1030, 2020, in addition to any other transfers that may be
11provided for by law, at the direction of and upon notification
12of the Secretary of State, the State Comptroller shall direct
13and the State Treasurer shall transfer amounts into the
14Secretary of State Identification Security and Theft
15Prevention Fund from the designated funds not exceeding the
16following totals:
17    Division of Corporations Registered Limited
18        Liability Partnership
19    Fund....................$287,000
20    Securities Investors Education
21    Fund.............$1,500,000
22    Department of Business Services
23        Special Operations
24    Fund.....................$3,000,000
25    Securities Audit and Enforcement
26    Fund...........$3,500,000

 

 

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1    (m) Notwithstanding any other provision of State law to
2the contrary, on or after July 1, 2020, and until June 30,
32021, in addition to any other transfers that may be provided
4for by law, at the direction of and upon notification of the
5Secretary of State, the State Comptroller shall direct and the
6State Treasurer shall transfer amounts into the Secretary of
7State Identification Security and Theft Prevention Fund from
8the designated funds not exceeding the following totals:
9    Division of Corporations Registered Limited
10        Liability Partnership Fund..................$287,000
11    Securities Investors Education Fund
12......................    .............$1,500,000
13    Department of Business Services Special
14        Operations Fund...........................$4,500,000
15    Securities Audit and Enforcement Fund.........$5,000,000
16    Corporate Franchise Tax Refund Fund...........$3,000,000
17    (n) Notwithstanding any other provision of State law to
18the contrary, on or after July 1, 2021, and until June 30,
192022, in addition to any other transfers that may be provided
20for by law, at the direction of and upon notification of the
21Secretary of State, the State Comptroller shall direct and the
22State Treasurer shall transfer amounts into the Secretary of
23State Identification Security and Theft Prevention Fund from
24the designated funds not exceeding the following totals:
25    Division of Corporations Registered Limited
26        Liability Partnership Fund...................$287,000

 

 

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1    Securities Investors Education Fund............$1,500,000
2    Department of Business Services Special
3        Operations Fund............................$4,500,000
4    Securities Audit and Enforcement Fund..........$5,000,000
5    Corporate Franchise Tax Refund Fund............$3,000,000
6(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
7101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
8    (30 ILCS 105/6z-77)
9    Sec. 6z-77. The Capital Projects Fund. The Capital
10Projects Fund is created as a special fund in the State
11Treasury. The State Comptroller and State Treasurer shall
12transfer from the Capital Projects Fund to the General Revenue
13Fund $61,294,550 on October 1, 2009, $122,589,100 on January
141, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1,
152010, and on July 1 and January 1 of each year thereafter, the
16State Comptroller and State Treasurer shall transfer the sum
17of $122,589,100 from the Capital Projects Fund to the General
18Revenue Fund. In Fiscal Year 2022 only, the State Comptroller
19and State Treasurer shall transfer up to $40,000,000 of sports
20wagering revenues from the Capital Projects Fund to the
21Rebuild Illinois Projects Fund in one or more transfers as
22directed by the Governor. Subject to appropriation, the
23Capital Projects Fund may be used only for capital projects
24and the payment of debt service on bonds issued for capital
25projects. All interest earned on moneys in the Fund shall be

 

 

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1deposited into the Fund. The Fund shall not be subject to
2administrative charges or chargebacks, such as but not limited
3to those authorized under Section 8h.
4(Source: P.A. 96-34, eff. 7-13-09.)
 
5    (30 ILCS 105/6z-82)
6    Sec. 6z-82. State Police Operations Assistance Fund.
7    (a) There is created in the State treasury a special fund
8known as the State Police Operations Assistance Fund. The Fund
9shall receive revenue under the Criminal and Traffic
10Assessment Act. The Fund may also receive revenue from grants,
11donations, appropriations, and any other legal source.
12    (b) The Department of State Police may use moneys in the
13Fund to finance any of its lawful purposes or functions.
14    (c) Expenditures may be made from the Fund only as
15appropriated by the General Assembly by law.
16    (d) Investment income that is attributable to the
17investment of moneys in the Fund shall be retained in the Fund
18for the uses specified in this Section.
19    (e) The State Police Operations Assistance Fund shall not
20be subject to administrative chargebacks.
21    (f) (Blank). Notwithstanding any other provision of State
22law to the contrary, on or after July 1, 2012, and until June
2330, 2013, in addition to any other transfers that may be
24provided for by law, at the direction of and upon notification
25from the Director of State Police, the State Comptroller shall

 

 

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1direct and the State Treasurer shall transfer amounts into the
2State Police Operations Assistance Fund from the designated
3funds not exceeding the following totals:
4    State Police Vehicle Fund......................$2,250,000
5    State Police Wireless Service
6        Emergency Fund.............................$2,500,000
7    State Police Services Fund.....................$3,500,000
8    (g) Notwithstanding any other provision of State law to
9the contrary, on or after July 1, 2021, in addition to any
10other transfers that may be provided for by law, at the
11direction of and upon notification from the Director of State
12Police, the State Comptroller shall direct and the State
13Treasurer shall transfer amounts not exceeding $7,000,000 into
14the State Police Operations Assistance Fund from the State
15Police Services Fund.
16(Source: P.A. 100-987, eff. 7-1-19.)
 
17    (30 ILCS 105/6z-100)
18    (Section scheduled to be repealed on July 1, 2021)
19    Sec. 6z-100. Capital Development Board Revolving Fund;
20payments into and use. All monies received by the Capital
21Development Board for publications or copies issued by the
22Board, and all monies received for contract administration
23fees, charges, or reimbursements owing to the Board shall be
24deposited into a special fund known as the Capital Development
25Board Revolving Fund, which is hereby created in the State

 

 

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1treasury. The monies in this Fund shall be used by the Capital
2Development Board, as appropriated, for expenditures for
3personal services, retirement, social security, contractual
4services, legal services, travel, commodities, printing,
5equipment, electronic data processing, or telecommunications.
6For fiscal year 2021 and thereafter, the monies in this Fund
7may also be appropriated to and used by the Executive Ethics
8Commission for oversight and administration of the Chief
9Procurement Officer appointed under paragraph (1) of
10subsection (a) of Section 10-20 of the Illinois Procurement
11Code responsible for capital procurement. Unexpended moneys in
12the Fund shall not be transferred or allocated by the
13Comptroller or Treasurer to any other fund, nor shall the
14Governor authorize the transfer or allocation of those moneys
15to any other fund. This Section is repealed July 1, 2022 2021.
16(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
17101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff.
186-26-20.)
 
19    (30 ILCS 105/6z-121)
20    Sec. 6z-121. State Coronavirus Urgent Remediation
21Emergency Fund.
22    (a) The State Coronavirus Urgent Remediation Emergency
23(State CURE) Fund is created as a federal trust fund within the
24State treasury. The State CURE Fund shall be held separate and
25apart from all other funds in the State treasury. The State

 

 

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1CURE Fund is established: (1) to receive, directly or
2indirectly, federal funds from the Coronavirus Relief Fund in
3accordance with Section 5001 of the federal Coronavirus Aid,
4Relief, and Economic Security (CARES) Act, the Coronavirus
5State Fiscal Recovery Fund in accordance with Section 9901 of
6the American Rescue Plan Act of 2021, or from any other federal
7fund pursuant to any other provision of the American Rescue
8Plan Act of 2021 or any other federal law; and (2) to provide
9for the transfer, distribution and expenditure of such federal
10funds as permitted in the federal Coronavirus Aid, Relief, and
11Economic Security (CARES) Act, the American Rescue Plan Act of
122021, and related federal guidance or any other federal law,
13and as authorized by this Section.
14    (b) Federal funds received by the State from the
15Coronavirus Relief Fund in accordance with Section 5001 of the
16federal Coronavirus Aid, Relief, and Economic Security (CARES)
17Act, the Coronavirus State Fiscal Recovery Fund in accordance
18with Section 9901 of the American Rescue Plan Act of 2021, or
19any other federal funds received pursuant to the American
20Rescue Plan Act of 2021 or any other federal law, may be
21deposited, directly or indirectly, into the State CURE Fund.
22    (c) Funds in the State CURE Fund may be expended, subject
23to appropriation, directly for purposes permitted under the
24federal law and related federal guidance governing the use of
25such funds, which may include without limitation purposes
26permitted in Section 5001 of the CARES Act and Sections 3201,

 

 

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13206, and 9901 of the American Rescue Plan Act of 2021. All
2federal funds received into the State CURE Fund from the
3Coronavirus Relief Fund, the Coronavirus State Fiscal Recovery
4Fund, or any other source under the American Rescue Plan Act of
52021, may be transferred or expended by the Illinois Emergency
6Management Agency at the direction of the Governor for the
7specific purposes permitted by the federal Coronavirus Aid,
8Relief, and Economic Security (CARES) Act, the American Rescue
9Plan Act of 2021, any related regulations or federal guidance,
10and any terms and conditions of the federal awards received by
11the State thereunder. The State Comptroller shall direct and
12the State Treasurer shall transfer, as directed by the
13Governor in writing, a portion of the federal funds received
14from the Coronavirus Relief Fund or from any other federal
15fund pursuant to any other provision of federal law may be
16transferred to the Local Coronavirus Urgent Remediation
17Emergency (Local CURE) Fund from time to time for the
18provision and administration of grants to units of local
19government as permitted by the federal Coronavirus Aid,
20Relief, and Economic Security (CARES) Act, any related federal
21guidance, and any other additional federal law that may
22provide authorization. The State Comptroller shall direct and
23the State Treasurer shall transfer amounts, as directed by the
24Governor in writing, from the State CURE Fund to the Essential
25Government Services Support Fund to be used for the provision
26of government services as permitted under Section 602(c)(1)(C)

 

 

10200SB2017ham002- 22 -LRB102 16155 JWD 27453 a

1of the Social Security Act as enacted by Section 9901 of the
2American Rescue Plan Act and related federal guidance. Funds
3in the State CURE Fund also may be transferred to other funds
4in the State treasury as reimbursement for expenditures made
5from such other funds if the expenditures are eligible for
6federal reimbursement under Section 5001 of the federal
7Coronavirus Aid, Relief, and Economic Security (CARES) Act,
8the relevant provisions of the American Rescue Plan Act of
92021, or any and related federal guidance. Funds in the State
10CURE Fund also may be expended directly on expenditures
11eligible for federal reimbursement under Section 5001 of the
12federal Coronavirus Aid, Relief, and Economic Security (CARES)
13Act and related federal guidance.
14    (d) Once the General Assembly has enacted appropriations
15from the State CURE Fund, the expenditure of funds from the
16State CURE Fund shall be subject to appropriation by the
17General Assembly, and shall be administered by the Illinois
18Emergency Management Agency at the direction of the Governor.
19The Illinois Emergency Management Agency, and other agencies
20as named in appropriations, shall transfer, distribute or
21expend the funds. The State Comptroller shall direct and the
22State Treasurer shall transfer funds in the State CURE Fund to
23other funds in the State treasury as reimbursement for
24expenditures made from such other funds if the expenditures
25are eligible for federal reimbursement under Section 5001 of
26the federal Coronavirus Aid, Relief, and Economic Security

 

 

10200SB2017ham002- 23 -LRB102 16155 JWD 27453 a

1(CARES) Act, the relevant provisions of the American Rescue
2Plan Act of 2021, or any and related federal guidance, as
3directed in writing by the Governor. Additional funds that may
4be received from the federal government from legislation
5enacted in response to the impact of Coronavirus Disease 2019,
6including fiscal stabilization payments that replace revenues
7lost due to Coronavirus Disease 2019, The State Comptroller
8may direct and the State Treasurer shall transfer in the
9manner authorized or required by any related federal guidance,
10as directed in writing by the Governor.
11    (e) Unexpended funds in the State CURE Fund shall be paid
12back to the federal government at the direction of the
13Governor.
14    (f) In addition to any other transfers that may be
15provided for by law, at the direction of the Governor, the
16State Comptroller shall direct and the State Treasurer shall
17transfer the sum of $24,523,000 from the State CURE Fund to the
18Chicago Travel Industry Promotion Fund.
19    (g) In addition to any other transfers that may be
20provided for by law, at the direction of the Governor, the
21State Comptroller shall direct and the State Treasurer shall
22transfer the sum of $30,000,000 from the State CURE Fund to the
23Metropolitan Pier and Exposition Authority Incentive Fund.
24    (h) In addition to any other transfers that may be
25provided for by law, at the direction of the Governor, the
26State Comptroller shall direct and the State Treasurer shall

 

 

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1transfer the sum of $45,180,000 from the State CURE Fund to the
2Local Tourism Fund.
3(Source: P.A. 101-636, eff. 6-10-20.)
 
4    (30 ILCS 105/6z-122)
5    Sec. 6z-122. Local Coronavirus Urgent Remediation
6Emergency Fund.
7    (a) The Local Coronavirus Urgent Remediation Emergency
8Fund, or Local CURE Fund, is created as a federal trust fund
9within the State treasury. The Local CURE Fund shall be held
10separate and apart from all other funds of the State. The Local
11CURE Fund is established: (1) to receive transfers from either
12the Disaster Response and Recovery Fund or the State
13Coronavirus Urgent Remediation Emergency (State CURE) Fund of
14federal funds received by the State from the Coronavirus
15Relief Fund in accordance with Section 5001 of the federal
16Coronavirus Aid, Relief, and Economic Security (CARES) Act or
17pursuant to any other provision of federal law; and (2) to
18provide for the administration and payment of grants and
19expense reimbursements to units of local government as
20permitted in the federal Coronavirus Aid, Relief, and Economic
21Security (CARES) Act and related federal guidance, as
22authorized by this Section, and as authorized in the
23Department of Commerce and Economic Opportunity Act.
24    (b) A portion of the funds received into either the
25Disaster Response and Recovery Fund or the State CURE Fund

 

 

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1from the Coronavirus Relief Fund in accordance with Section
25001 of the federal Coronavirus Aid, Relief, and Economic
3Security (CARES) Act may be transferred into the Local CURE
4Fund from time to time. Such funds transferred to the Local
5CURE Fund may be used by the Department of Commerce and
6Economic Opportunity only to provide for the awarding and
7administration and payment of grants and expense
8reimbursements to units of local government for the specific
9purposes permitted by the federal Coronavirus Aid, Relief, and
10Economic Security (CARES) Act and any related federal
11guidance, the terms and conditions of the federal awards
12through which the funds are received by the State, in
13accordance with the procedures established in this Section,
14and as authorized in the Department of Commerce and Economic
15Opportunity Act.
16    (c) Unless federal guidance expands the authorized uses,
17the funds received by units of local government from the Local
18CURE Fund may be used only to cover the costs of the units of
19local government that (1) are necessary expenditures incurred
20due to the public health emergency caused by the Coronavirus
21Disease 2019, (2) were not accounted for in the budget of the
22State or unit of local government most recently approved as of
23March 27, 2020: and are incurred on or after March 1, 2020 and
24before December 31, 2021 2020; however, if new federal
25guidance or new federal law expands authorized uses or extends
26the covered period, then the funds may be used for any other

 

 

10200SB2017ham002- 26 -LRB102 16155 JWD 27453 a

1permitted purposes throughout the covered period.
2    (d) The expenditure of funds from the Local CURE Fund
3shall be subject to appropriation by the General Assembly.
4    (d-5) In addition to the purposes described in subsection
5(a), the Local CURE Fund may receive, directly or indirectly,
6federal funds from the Coronavirus Local Fiscal Recovery Fund
7in accordance with Section 9901 of the American Rescue Plan
8Act of 2021 in order to provide payments to units of local
9government as directed by Section 9901 of the American Rescue
10Plan Act of 2021 and related federal guidance. Such moneys on
11deposit in the Local CURE Fund shall be paid to units of local
12government in accordance with Section 9901 of the American
13Rescue Plan Act of 2021 and as directed by federal guidance on
14a continuing basis by the Department of Revenue, in
15cooperation with the Department of Commerce and Economic
16Opportunity and as instructed by the Governor.
17    (e) Unexpended funds in the Local CURE Fund shall be
18transferred or paid back to the State CURE Fund or to the
19federal government at the direction of the Governor.
20(Source: P.A. 101-636, eff. 6-10-20.)
 
21    (30 ILCS 105/6z-128 new)
22    Sec. 6z-128. Essential Government Services Support Fund.
23    (a) The Essential Government Services Support Fund (the
24EGSS Fund) is created as a federal trust fund within the State
25treasury. The EGSS Fund is established: (1) to receive,

 

 

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1directly or indirectly, federal funds from the Coronavirus
2State Fiscal Recovery Fund in accordance with Section 9901 of
3the federal American Rescue Plan Act of 2021; and (2) to
4provide for the use of such funds for purposes permitted by
5Section 9901 of the American Rescue Plan Act of 2021,
6including the provision of government services as permitted
7under Section 602(c)(1)(C) of the Social Security Act as
8enacted by Section 9901 of the American Rescue Plan Act of
92021, and as authorized by this Section.
10    (b) Federal funds received by the State from the
11Coronavirus State Fiscal Recovery Fund in accordance with
12Section 9901 of the American Rescue Plan Act of 2021 may be
13deposited, directly or indirectly, into the EGSS Fund.
14    (c) The EGSS Fund shall be subject to appropriation by the
15General Assembly. The fund shall be administered by the
16Illinois Emergency Management Agency at the direction of the
17Governor. The Illinois Emergency Management Agency, and other
18agencies as named in appropriations, shall transfer,
19distribute or expend the funds. Funds in the EGSS Fund may be
20expended, subject to appropriation, directly for purposes
21permitted under Section 9901 of the American Rescue Plan Act
22of 2021 and related federal guidance governing the use of such
23funds, including the provision of government services as
24permitted under Section 602(c)(1)(C) of the Social Security
25Act as enacted by Section 9901 of the American Rescue Plan Act
26of 2021.

 

 

10200SB2017ham002- 28 -LRB102 16155 JWD 27453 a

1    (d) All funds received, directly or indirectly, into the
2EGSS Fund from the Coronavirus State Fiscal Recovery Fund may
3be transferred or expended at the direction of the Governor
4for the specific purposes permitted under Section 9901 of the
5American Rescue Plan Act of 2021 and any related federal
6guidance. The State Comptroller shall direct and the State
7Treasurer shall transfer from time to time, as directed by the
8Governor in writing, any of the funds in the EGSS Fund to the
9General Revenue Fund or other funds in the State treasury as
10needed for expenditures, or as reimbursement for expenditures
11made, from such other funds for permitted purposes under
12Section 9901 of the American Rescue Plan Act of 2021,
13including the provision of government services.
14    (e) Unexpended funds in the EGSS Fund shall be paid back to
15the federal government at the direction of the Governor.
 
16    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
17    Sec. 8.3. Money in the Road Fund shall, if and when the
18State of Illinois incurs any bonded indebtedness for the
19construction of permanent highways, be set aside and used for
20the purpose of paying and discharging annually the principal
21and interest on that bonded indebtedness then due and payable,
22and for no other purpose. The surplus, if any, in the Road Fund
23after the payment of principal and interest on that bonded
24indebtedness then annually due shall be used as follows:
25        first -- to pay the cost of administration of Chapters

 

 

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1    2 through 10 of the Illinois Vehicle Code, except the cost
2    of administration of Articles I and II of Chapter 3 of that
3    Code, and to pay the costs of the Executive Ethics
4    Commission for oversight and administration of the Chief
5    Procurement Officer appointed under paragraph (2) of
6    subsection (a) of Section 10-20 of the Illinois
7    Procurement Code for transportation; and
8        secondly -- for expenses of the Department of
9    Transportation for construction, reconstruction,
10    improvement, repair, maintenance, operation, and
11    administration of highways in accordance with the
12    provisions of laws relating thereto, or for any purpose
13    related or incident to and connected therewith, including
14    the separation of grades of those highways with railroads
15    and with highways and including the payment of awards made
16    by the Illinois Workers' Compensation Commission under the
17    terms of the Workers' Compensation Act or Workers'
18    Occupational Diseases Act for injury or death of an
19    employee of the Division of Highways in the Department of
20    Transportation; or for the acquisition of land and the
21    erection of buildings for highway purposes, including the
22    acquisition of highway right-of-way or for investigations
23    to determine the reasonably anticipated future highway
24    needs; or for making of surveys, plans, specifications and
25    estimates for and in the construction and maintenance of
26    flight strips and of highways necessary to provide access

 

 

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1    to military and naval reservations, to defense industries
2    and defense-industry sites, and to the sources of raw
3    materials and for replacing existing highways and highway
4    connections shut off from general public use at military
5    and naval reservations and defense-industry sites, or for
6    the purchase of right-of-way, except that the State shall
7    be reimbursed in full for any expense incurred in building
8    the flight strips; or for the operating and maintaining of
9    highway garages; or for patrolling and policing the public
10    highways and conserving the peace; or for the operating
11    expenses of the Department relating to the administration
12    of public transportation programs; or, during fiscal year
13    2020 only, for the purposes of a grant not to exceed
14    $8,394,800 to the Regional Transportation Authority on
15    behalf of PACE for the purpose of ADA/Para-transit
16    expenses; or, during fiscal year 2021 only, for the
17    purposes of a grant not to exceed $8,394,800 to the
18    Regional Transportation Authority on behalf of PACE for
19    the purpose of ADA/Para-transit expenses; or, during
20    fiscal year 2022 only, for the purposes of a grant not to
21    exceed $8,394,800 to the Regional Transportation Authority
22    on behalf of PACE for the purpose of ADA/Para-transit
23    expenses; or for any of those purposes or any other
24    purpose that may be provided by law.
25    Appropriations for any of those purposes are payable from
26the Road Fund. Appropriations may also be made from the Road

 

 

10200SB2017ham002- 31 -LRB102 16155 JWD 27453 a

1Fund for the administrative expenses of any State agency that
2are related to motor vehicles or arise from the use of motor
3vehicles.
4    Beginning with fiscal year 1980 and thereafter, no Road
5Fund monies shall be appropriated to the following Departments
6or agencies of State government for administration, grants, or
7operations; but this limitation is not a restriction upon
8appropriating for those purposes any Road Fund monies that are
9eligible for federal reimbursement:
10        1. Department of Public Health;
11        2. Department of Transportation, only with respect to
12    subsidies for one-half fare Student Transportation and
13    Reduced Fare for Elderly, except fiscal year 2020 only
14    when no more than $17,570,000 may be expended and except
15    fiscal year 2021 only when no more than $17,570,000 may be
16    expended and except fiscal year 2022 only when no more
17    than $17,570,000 may be expended;
18        3. Department of Central Management Services, except
19    for expenditures incurred for group insurance premiums of
20    appropriate personnel;
21        4. Judicial Systems and Agencies.
22    Beginning with fiscal year 1981 and thereafter, no Road
23Fund monies shall be appropriated to the following Departments
24or agencies of State government for administration, grants, or
25operations; but this limitation is not a restriction upon
26appropriating for those purposes any Road Fund monies that are

 

 

10200SB2017ham002- 32 -LRB102 16155 JWD 27453 a

1eligible for federal reimbursement:
2        1. Department of State Police, except for expenditures
3    with respect to the Division of Operations;
4        2. Department of Transportation, only with respect to
5    Intercity Rail Subsidies, except fiscal year 2020 only
6    when no more than $50,000,000 may be expended and except
7    fiscal year 2021 only when no more than $50,000,000 may be
8    expended and except fiscal year 2022 only when no more
9    than $50,000,000 may be expended, and Rail Freight
10    Services.
11    Beginning with fiscal year 1982 and thereafter, no Road
12Fund monies shall be appropriated to the following Departments
13or agencies of State government for administration, grants, or
14operations; but this limitation is not a restriction upon
15appropriating for those purposes any Road Fund monies that are
16eligible for federal reimbursement: Department of Central
17Management Services, except for awards made by the Illinois
18Workers' Compensation Commission under the terms of the
19Workers' Compensation Act or Workers' Occupational Diseases
20Act for injury or death of an employee of the Division of
21Highways in the Department of Transportation.
22    Beginning with fiscal year 1984 and thereafter, no Road
23Fund monies shall be appropriated to the following Departments
24or agencies of State government for administration, grants, or
25operations; but this limitation is not a restriction upon
26appropriating for those purposes any Road Fund monies that are

 

 

10200SB2017ham002- 33 -LRB102 16155 JWD 27453 a

1eligible for federal reimbursement:
2        1. Department of State Police, except not more than
3    40% of the funds appropriated for the Division of
4    Operations;
5        2. State Officers.
6    Beginning with fiscal year 1984 and thereafter, no Road
7Fund monies shall be appropriated to any Department or agency
8of State government for administration, grants, or operations
9except as provided hereafter; but this limitation is not a
10restriction upon appropriating for those purposes any Road
11Fund monies that are eligible for federal reimbursement. It
12shall not be lawful to circumvent the above appropriation
13limitations by governmental reorganization or other methods.
14Appropriations shall be made from the Road Fund only in
15accordance with the provisions of this Section.
16    Money in the Road Fund shall, if and when the State of
17Illinois incurs any bonded indebtedness for the construction
18of permanent highways, be set aside and used for the purpose of
19paying and discharging during each fiscal year the principal
20and interest on that bonded indebtedness as it becomes due and
21payable as provided in the Transportation Bond Act, and for no
22other purpose. The surplus, if any, in the Road Fund after the
23payment of principal and interest on that bonded indebtedness
24then annually due shall be used as follows:
25        first -- to pay the cost of administration of Chapters
26    2 through 10 of the Illinois Vehicle Code; and

 

 

10200SB2017ham002- 34 -LRB102 16155 JWD 27453 a

1        secondly -- no Road Fund monies derived from fees,
2    excises, or license taxes relating to registration,
3    operation and use of vehicles on public highways or to
4    fuels used for the propulsion of those vehicles, shall be
5    appropriated or expended other than for costs of
6    administering the laws imposing those fees, excises, and
7    license taxes, statutory refunds and adjustments allowed
8    thereunder, administrative costs of the Department of
9    Transportation, including, but not limited to, the
10    operating expenses of the Department relating to the
11    administration of public transportation programs, payment
12    of debts and liabilities incurred in construction and
13    reconstruction of public highways and bridges, acquisition
14    of rights-of-way for and the cost of construction,
15    reconstruction, maintenance, repair, and operation of
16    public highways and bridges under the direction and
17    supervision of the State, political subdivision, or
18    municipality collecting those monies, or during fiscal
19    year 2020 only for the purposes of a grant not to exceed
20    $8,394,800 to the Regional Transportation Authority on
21    behalf of PACE for the purpose of ADA/Para-transit
22    expenses, or during fiscal year 2021 only for the purposes
23    of a grant not to exceed $8,394,800 to the Regional
24    Transportation Authority on behalf of PACE for the purpose
25    of ADA/Para-transit expenses, or during fiscal year 2022
26    only for the purposes of a grant not to exceed $8,394,800

 

 

10200SB2017ham002- 35 -LRB102 16155 JWD 27453 a

1    to the Regional Transportation Authority on behalf of PACE
2    for the purpose of ADA/Para-transit expenses, and the
3    costs for patrolling and policing the public highways (by
4    State, political subdivision, or municipality collecting
5    that money) for enforcement of traffic laws. The
6    separation of grades of such highways with railroads and
7    costs associated with protection of at-grade highway and
8    railroad crossing shall also be permissible.
9    Appropriations for any of such purposes are payable from
10the Road Fund or the Grade Crossing Protection Fund as
11provided in Section 8 of the Motor Fuel Tax Law.
12    Except as provided in this paragraph, beginning with
13fiscal year 1991 and thereafter, no Road Fund monies shall be
14appropriated to the Department of State Police for the
15purposes of this Section in excess of its total fiscal year
161990 Road Fund appropriations for those purposes unless
17otherwise provided in Section 5g of this Act. For fiscal years
182003, 2004, 2005, 2006, and 2007 only, no Road Fund monies
19shall be appropriated to the Department of State Police for
20the purposes of this Section in excess of $97,310,000. For
21fiscal year 2008 only, no Road Fund monies shall be
22appropriated to the Department of State Police for the
23purposes of this Section in excess of $106,100,000. For fiscal
24year 2009 only, no Road Fund monies shall be appropriated to
25the Department of State Police for the purposes of this
26Section in excess of $114,700,000. Beginning in fiscal year

 

 

10200SB2017ham002- 36 -LRB102 16155 JWD 27453 a

12010, no road fund moneys shall be appropriated to the
2Department of State Police. It shall not be lawful to
3circumvent this limitation on appropriations by governmental
4reorganization or other methods unless otherwise provided in
5Section 5g of this Act.
6    In fiscal year 1994, no Road Fund monies shall be
7appropriated to the Secretary of State for the purposes of
8this Section in excess of the total fiscal year 1991 Road Fund
9appropriations to the Secretary of State for those purposes,
10plus $9,800,000. It shall not be lawful to circumvent this
11limitation on appropriations by governmental reorganization or
12other method.
13    Beginning with fiscal year 1995 and thereafter, no Road
14Fund monies shall be appropriated to the Secretary of State
15for the purposes of this Section in excess of the total fiscal
16year 1994 Road Fund appropriations to the Secretary of State
17for those purposes. It shall not be lawful to circumvent this
18limitation on appropriations by governmental reorganization or
19other methods.
20    Beginning with fiscal year 2000, total Road Fund
21appropriations to the Secretary of State for the purposes of
22this Section shall not exceed the amounts specified for the
23following fiscal years:
24    Fiscal Year 2000$80,500,000;
25    Fiscal Year 2001$80,500,000;
26    Fiscal Year 2002$80,500,000;

 

 

10200SB2017ham002- 37 -LRB102 16155 JWD 27453 a

1    Fiscal Year 2003$130,500,000;
2    Fiscal Year 2004$130,500,000;
3    Fiscal Year 2005$130,500,000;
4    Fiscal Year 2006 $130,500,000;
5    Fiscal Year 2007 $130,500,000;
6    Fiscal Year 2008$130,500,000;
7    Fiscal Year 2009 $130,500,000.
8    For fiscal year 2010, no road fund moneys shall be
9appropriated to the Secretary of State.
10    Beginning in fiscal year 2011, moneys in the Road Fund
11shall be appropriated to the Secretary of State for the
12exclusive purpose of paying refunds due to overpayment of fees
13related to Chapter 3 of the Illinois Vehicle Code unless
14otherwise provided for by law.
15    It shall not be lawful to circumvent this limitation on
16appropriations by governmental reorganization or other
17methods.
18    No new program may be initiated in fiscal year 1991 and
19thereafter that is not consistent with the limitations imposed
20by this Section for fiscal year 1984 and thereafter, insofar
21as appropriation of Road Fund monies is concerned.
22    Nothing in this Section prohibits transfers from the Road
23Fund to the State Construction Account Fund under Section 5e
24of this Act; nor to the General Revenue Fund, as authorized by
25Public Act 93-25.
26    The additional amounts authorized for expenditure in this

 

 

10200SB2017ham002- 38 -LRB102 16155 JWD 27453 a

1Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
2shall be repaid to the Road Fund from the General Revenue Fund
3in the next succeeding fiscal year that the General Revenue
4Fund has a positive budgetary balance, as determined by
5generally accepted accounting principles applicable to
6government.
7    The additional amounts authorized for expenditure by the
8Secretary of State and the Department of State Police in this
9Section by Public Act 94-91 shall be repaid to the Road Fund
10from the General Revenue Fund in the next succeeding fiscal
11year that the General Revenue Fund has a positive budgetary
12balance, as determined by generally accepted accounting
13principles applicable to government.
14(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
15100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff.
166-10-20.)
 
17    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
18    Sec. 8.12. State Pensions Fund.
19    (a) The moneys in the State Pensions Fund shall be used
20exclusively for the administration of the Revised Uniform
21Unclaimed Property Act and for the expenses incurred by the
22Auditor General for administering the provisions of Section
232-8.1 of the Illinois State Auditing Act and for operational
24expenses of the Office of the State Treasurer and for the
25funding of the unfunded liabilities of the designated

 

 

10200SB2017ham002- 39 -LRB102 16155 JWD 27453 a

1retirement systems. For the purposes of this Section,
2"operational expenses of the Office of the State Treasurer"
3includes the acquisition of land and buildings in State fiscal
4years 2019 and 2020 for use by the Office of the State
5Treasurer, as well as construction, reconstruction,
6improvement, repair, and maintenance, in accordance with the
7provisions of laws relating thereto, of such lands and
8buildings beginning in State fiscal year 2019 and thereafter.
9Beginning in State fiscal year 2023 2022, payments to the
10designated retirement systems under this Section shall be in
11addition to, and not in lieu of, any State contributions
12required under the Illinois Pension Code.
13    "Designated retirement systems" means:
14        (1) the State Employees' Retirement System of
15    Illinois;
16        (2) the Teachers' Retirement System of the State of
17    Illinois;
18        (3) the State Universities Retirement System;
19        (4) the Judges Retirement System of Illinois; and
20        (5) the General Assembly Retirement System.
21    (b) Each year the General Assembly may make appropriations
22from the State Pensions Fund for the administration of the
23Revised Uniform Unclaimed Property Act.
24    (c) As soon as possible after July 30, 2004 (the effective
25date of Public Act 93-839), the General Assembly shall
26appropriate from the State Pensions Fund (1) to the State

 

 

10200SB2017ham002- 40 -LRB102 16155 JWD 27453 a

1Universities Retirement System the amount certified under
2Section 15-165 during the prior year, (2) to the Judges
3Retirement System of Illinois the amount certified under
4Section 18-140 during the prior year, and (3) to the General
5Assembly Retirement System the amount certified under Section
62-134 during the prior year as part of the required State
7contributions to each of those designated retirement systems.
8If the amount in the State Pensions Fund does not exceed the
9sum of the amounts certified in Sections 15-165, 18-140, and
102-134 by at least $5,000,000, the amount paid to each
11designated retirement system under this subsection shall be
12reduced in proportion to the amount certified by each of those
13designated retirement systems.
14    (c-5) For fiscal years 2006 through 2022 2021, the General
15Assembly shall appropriate from the State Pensions Fund to the
16State Universities Retirement System the amount estimated to
17be available during the fiscal year in the State Pensions
18Fund; provided, however, that the amounts appropriated under
19this subsection (c-5) shall not reduce the amount in the State
20Pensions Fund below $5,000,000.
21    (c-6) For fiscal year 2023 2022 and each fiscal year
22thereafter, as soon as may be practical after any money is
23deposited into the State Pensions Fund from the Unclaimed
24Property Trust Fund, the State Treasurer shall apportion the
25deposited amount among the designated retirement systems as
26defined in subsection (a) to reduce their actuarial reserve

 

 

10200SB2017ham002- 41 -LRB102 16155 JWD 27453 a

1deficiencies. The State Comptroller and State Treasurer shall
2pay the apportioned amounts to the designated retirement
3systems to fund the unfunded liabilities of the designated
4retirement systems. The amount apportioned to each designated
5retirement system shall constitute a portion of the amount
6estimated to be available for appropriation from the State
7Pensions Fund that is the same as that retirement system's
8portion of the total actual reserve deficiency of the systems,
9as determined annually by the Governor's Office of Management
10and Budget at the request of the State Treasurer. The amounts
11apportioned under this subsection shall not reduce the amount
12in the State Pensions Fund below $5,000,000.
13    (d) The Governor's Office of Management and Budget shall
14determine the individual and total reserve deficiencies of the
15designated retirement systems. For this purpose, the
16Governor's Office of Management and Budget shall utilize the
17latest available audit and actuarial reports of each of the
18retirement systems and the relevant reports and statistics of
19the Public Employee Pension Fund Division of the Department of
20Insurance.
21    (d-1) (Blank).
22    (e) The changes to this Section made by Public Act 88-593
23shall first apply to distributions from the Fund for State
24fiscal year 1996.
25(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
26100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.

 

 

10200SB2017ham002- 42 -LRB102 16155 JWD 27453 a

16-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
 
2    (30 ILCS 105/8.25-4)  (from Ch. 127, par. 144.25-4)
3    Sec. 8.25-4. All moneys in the Illinois Sports Facilities
4Fund are allocated to and shall be transferred, appropriated
5and used only for the purposes authorized by, and subject to,
6the limitations and conditions of this Section.
7    All moneys deposited pursuant to Section 13.1 of "An Act
8in relation to State revenue sharing with local governmental
9entities", as amended, and all moneys deposited with respect
10to the $5,000,000 deposit, but not the additional $8,000,000
11advance applicable before July 1, 2001, or the Advance Amount
12applicable on and after that date, pursuant to Section 6 of
13"The Hotel Operators' Occupation Tax Act", as amended, into
14the Illinois Sports Facilities Fund shall be credited to the
15Subsidy Account within the Fund. All moneys deposited with
16respect to the additional $8,000,000 advance applicable before
17July 1, 2001, or the Advance Amount applicable on and after
18that date, but not the $5,000,000 deposit, pursuant to Section
196 of "The Hotel Operators' Occupation Tax Act", as amended,
20into the Illinois Sports Facilities Fund shall be credited to
21the Advance Account within the Fund. All moneys deposited from
22any transfer pursuant to Section 8g-1 of the State Finance Act
23shall be credited to the Advance Account within the Fund.
24    Beginning with fiscal year 1989 and continuing for each
25fiscal year thereafter through and including fiscal year 2001,

 

 

10200SB2017ham002- 43 -LRB102 16155 JWD 27453 a

1no less than 30 days before the beginning of such fiscal year
2(except as soon as may be practicable after the effective date
3of this amendatory Act of 1988 with respect to fiscal year
41989) the Chairman of the Illinois Sports Facilities Authority
5shall certify to the State Comptroller and the State
6Treasurer, without taking into account any revenues or
7receipts of the Authority, the lesser of (a) $18,000,000 and
8(b) the sum of (i) the amount anticipated to be required by the
9Authority during the fiscal year to pay principal of and
10interest on, and other payments relating to, its obligations
11issued or to be issued under Section 13 of the Illinois Sports
12Facilities Authority Act, including any deposits required to
13reserve funds created under any indenture or resolution
14authorizing issuance of the obligations and payments to
15providers of credit enhancement, (ii) the amount anticipated
16to be required by the Authority during the fiscal year to pay
17obligations under the provisions of any management agreement
18with respect to a facility or facilities owned by the
19Authority or of any assistance agreement with respect to any
20facility for which financial assistance is provided under the
21Illinois Sports Facilities Authority Act, and to pay other
22capital and operating expenses of the Authority during the
23fiscal year, including any deposits required to reserve funds
24created for repair and replacement of capital assets and to
25meet the obligations of the Authority under any management
26agreement or assistance agreement, and (iii) any amounts under

 

 

10200SB2017ham002- 44 -LRB102 16155 JWD 27453 a

1(i) and (ii) above remaining unpaid from previous years.
2    Beginning with fiscal year 2002 and continuing for each
3fiscal year thereafter, no less than 30 days before the
4beginning of such fiscal year, the Chairman of the Illinois
5Sports Facilities Authority shall certify to the State
6Comptroller and the State Treasurer, without taking into
7account any revenues or receipts of the Authority, the lesser
8of (a) an amount equal to the sum of the Advance Amount plus
9$10,000,000 and (b) the sum of (i) the amount anticipated to be
10required by the Authority during the fiscal year to pay
11principal of and interest on, and other payments relating to,
12its obligations issued or to be issued under Section 13 of the
13Illinois Sports Facilities Authority Act, including any
14deposits required to reserve funds created under any indenture
15or resolution authorizing issuance of the obligations and
16payments to providers of credit enhancement, (ii) the amount
17anticipated to be required by the Authority during the fiscal
18year to pay obligations under the provisions of any management
19agreement with respect to a facility or facilities owned by
20the Authority or any assistance agreement with respect to any
21facility for which financial assistance is provided under the
22Illinois Sports Facilities Authority Act, and to pay other
23capital and operating expenses of the Authority during the
24fiscal year, including any deposits required to reserve funds
25created for repair and replacement of capital assets and to
26meet the obligations of the Authority under any management

 

 

10200SB2017ham002- 45 -LRB102 16155 JWD 27453 a

1agreement or assistance agreement, and (iii) any amounts under
2(i) and (ii) above remaining unpaid from previous years.
3    A copy of any certification made by the Chairman under the
4preceding 2 paragraphs shall be filed with the Governor and
5the Mayor of the City of Chicago. The Chairman may file an
6amended certification from time to time.
7    Subject to sufficient appropriation by the General
8Assembly, beginning with July 1, 1988 and thereafter
9continuing on the first day of each month during each fiscal
10year through and including fiscal year 2001, the Comptroller
11shall order paid and the Treasurer shall pay to the Authority
12the amount in the Illinois Sports Facilities Fund until (x)
13the lesser of $10,000,000 or the amount appropriated for
14payment to the Authority from amounts credited to the Subsidy
15Account and (y) the lesser of $8,000,000 or the difference
16between the amount appropriated for payment to the Authority
17during the fiscal year and $10,000,000 has been paid from
18amounts credited to the Advance Account.
19    Subject to sufficient appropriation by the General
20Assembly, beginning with July 1, 2001, and thereafter
21continuing on the first day of each month during each fiscal
22year thereafter, the Comptroller shall order paid and the
23Treasurer shall pay to the Authority the amount in the
24Illinois Sports Facilities Fund until (x) the lesser of
25$10,000,000 or the amount appropriated for payment to the
26Authority from amounts credited to the Subsidy Account and (y)

 

 

10200SB2017ham002- 46 -LRB102 16155 JWD 27453 a

1the lesser of the Advance Amount or the difference between the
2amount appropriated for payment to the Authority during the
3fiscal year and $10,000,000 has been paid from amounts
4credited to the Advance Account.
5    Provided that all amounts deposited in the Illinois Sports
6Facilities Fund and credited to the Subsidy Account, to the
7extent requested pursuant to the Chairman's certification,
8have been paid, on June 30, 1989, and on June 30 of each year
9thereafter, all amounts remaining in the Subsidy Account of
10the Illinois Sports Facilities Fund shall be transferred by
11the State Treasurer one-half to the General Revenue Fund in
12the State Treasury and one-half to the City Tax Fund. Provided
13that all amounts appropriated from the Illinois Sports
14Facilities Fund, to the extent requested pursuant to the
15Chairman's certification, have been paid, on June 30, 1989,
16and on June 30 of each year thereafter, all amounts remaining
17in the Advance Account of the Illinois Sports Facilities Fund
18shall be transferred by the State Treasurer to the General
19Revenue Fund in the State Treasury.
20    For purposes of this Section, the term "Advance Amount"
21means, for fiscal year 2002, $22,179,000, and for subsequent
22fiscal years through fiscal year 2032, 105.615% of the Advance
23Amount for the immediately preceding fiscal year, rounded up
24to the nearest $1,000.
25(Source: P.A. 91-935, eff. 6-1-01.)
 

 

 

10200SB2017ham002- 47 -LRB102 16155 JWD 27453 a

1    (30 ILCS 105/8.25e)  (from Ch. 127, par. 144.25e)
2    Sec. 8.25e. (a) The State Comptroller and the State
3Treasurer shall automatically transfer on the first day of
4each month, beginning on February 1, 1988, from the General
5Revenue Fund to each of the funds then supplemented by the
6pari-mutuel tax pursuant to Section 28 of the Illinois Horse
7Racing Act of 1975, an amount equal to (i) the amount of
8pari-mutuel tax deposited into such fund during the month in
9fiscal year 1986 which corresponds to the month preceding such
10transfer, minus (ii) the amount of pari-mutuel tax (or the
11replacement transfer authorized by subsection (d) of Section
128g of this Act and subsection (d) of Section 28.1 of the
13Illinois Horse Racing Act of 1975) deposited into such fund
14during the month preceding such transfer; provided, however,
15that no transfer shall be made to a fund if such amount for
16that fund is equal to or less than zero and provided that no
17transfer shall be made to a fund in any fiscal year after the
18amount deposited into such fund exceeds the amount of
19pari-mutuel tax deposited into such fund during fiscal year
201986.
21    (b) The State Comptroller and the State Treasurer shall
22automatically transfer on the last day of each month,
23beginning on October 1, 1989 and ending on June 30, 2017, from
24the General Revenue Fund to the Metropolitan Exposition,
25Auditorium and Office Building Fund, the amount of $2,750,000
26plus any cumulative deficiencies in such transfers for prior

 

 

10200SB2017ham002- 48 -LRB102 16155 JWD 27453 a

1months, until the sum of $16,500,000 has been transferred for
2the fiscal year beginning July 1, 1989 and until the sum of
3$22,000,000 has been transferred for each fiscal year
4thereafter.
5    (b-5) The State Comptroller and the State Treasurer shall
6automatically transfer on the last day of each month,
7beginning on July 1, 2017, from the General Revenue Fund to the
8Metropolitan Exposition, Auditorium and Office Building Fund,
9the amount of $1,500,000 plus any cumulative deficiencies in
10such transfers for prior months, until the sum of $12,000,000
11has been transferred for each fiscal year thereafter through
12fiscal year 2021, after which no such transfers shall be made.
13    (c) After the transfer of funds from the Metropolitan
14Exposition, Auditorium and Office Building Fund to the Bond
15Retirement Fund pursuant to subsection (b) of Section 15 of
16the Metropolitan Civic Center Support Act, the State
17Comptroller and the State Treasurer shall automatically
18transfer on the last day of each month, beginning on October 1,
191989 and ending on June 30, 2017, from the Metropolitan
20Exposition, Auditorium and Office Building Fund to the Park
21and Conservation Fund the amount of $1,250,000 plus any
22cumulative deficiencies in such transfers for prior months,
23until the sum of $7,500,000 has been transferred for the
24fiscal year beginning July 1, 1989 and until the sum of
25$10,000,000 has been transferred for each fiscal year
26thereafter.

 

 

10200SB2017ham002- 49 -LRB102 16155 JWD 27453 a

1(Source: P.A. 100-23, eff. 7-6-17.)
 
2    (30 ILCS 105/8g)
3    Sec. 8g. Fund transfers.
4    (a) (Blank).
5    (b) (Blank).
6    (c) In addition to any other transfers that may be
7provided for by law, on August 30 of each fiscal year's license
8period, the Illinois Liquor Control Commission shall direct
9and the State Comptroller and State Treasurer shall transfer
10from the General Revenue Fund to the Youth Alcoholism and
11Substance Abuse Prevention Fund an amount equal to the number
12of retail liquor licenses issued for that fiscal year
13multiplied by $50.
14    (d) The payments to programs required under subsection (d)
15of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
16be made, pursuant to appropriation, from the special funds
17referred to in the statutes cited in that subsection, rather
18than directly from the General Revenue Fund.
19    Beginning January 1, 2000, on the first day of each month,
20or as soon as may be practical thereafter, the State
21Comptroller shall direct and the State Treasurer shall
22transfer from the General Revenue Fund to each of the special
23funds from which payments are to be made under subsection (d)
24of Section 28.1 of the Illinois Horse Racing Act of 1975 an
25amount equal to 1/12 of the annual amount required for those

 

 

10200SB2017ham002- 50 -LRB102 16155 JWD 27453 a

1payments from that special fund, which annual amount shall not
2exceed the annual amount for those payments from that special
3fund for the calendar year 1998. The special funds to which
4transfers shall be made under this subsection (d) include, but
5are not necessarily limited to, the Agricultural Premium Fund;
6the Metropolitan Exposition, Auditorium and Office Building
7Fund, but only through fiscal year 2021 and not thereafter;
8the Fair and Exposition Fund; the Illinois Standardbred
9Breeders Fund; the Illinois Thoroughbred Breeders Fund; and
10the Illinois Veterans' Rehabilitation Fund. Except for
11transfers attributable to prior fiscal years, during State
12fiscal year 2020 only, no transfers shall be made from the
13General Revenue Fund to the Agricultural Premium Fund, the
14Fair and Exposition Fund, the Illinois Standardbred Breeders
15Fund, or the Illinois Thoroughbred Breeders Fund.
16    (e) (Blank).
17    (f) (Blank).
18    (f-1) (Blank).
19    (g) (Blank).
20    (h) (Blank).
21    (i) (Blank).
22    (i-1) (Blank).
23    (j) (Blank).
24    ......
25    (k) (Blank).
26    (k-1) (Blank).

 

 

10200SB2017ham002- 51 -LRB102 16155 JWD 27453 a

1    (k-2) (Blank).
2    (k-3) (Blank).
3    (l) (Blank).
4    (m) (Blank).
5    (n) (Blank).
6    (o) (Blank).
7    (p) (Blank).
8    (q) (Blank).
9    (r) (Blank).
10    (s) (Blank).
11    (t) (Blank).
12    (u) (Blank).
13    (v) (Blank).
14    (w) (Blank).
15    (x) (Blank).
16    (y) (Blank).
17    (z) (Blank).
18    (aa) (Blank).
19    (bb) (Blank).
20    (cc) (Blank).
21    (dd) (Blank).
22    (ee) (Blank).
23    (ff) (Blank).
24    (gg) (Blank).
25    (hh) (Blank).
26    (ii) (Blank).

 

 

10200SB2017ham002- 52 -LRB102 16155 JWD 27453 a

1    (jj) (Blank).
2    (kk) (Blank).
3    (ll) (Blank).
4    (mm) (Blank).
5    (nn) (Blank).
6    (oo) (Blank).
7    (pp) (Blank).
8    (qq) (Blank).
9    (rr) (Blank).
10    (ss) (Blank).
11    (tt) (Blank).
12    (uu) (Blank).
13    (vv) (Blank).
14    (ww) (Blank).
15    (xx) (Blank).
16    (yy) (Blank).
17    (zz) (Blank).
18    (aaa) (Blank).
19    (bbb) (Blank).
20    (ccc) (Blank).
21    (ddd) (Blank).
22    (eee) (Blank).
23    (fff) (Blank).
24    (ggg) (Blank).
25    (hhh) (Blank).
26    (iii) (Blank).

 

 

10200SB2017ham002- 53 -LRB102 16155 JWD 27453 a

1    (jjj) (Blank).
2    (lll) (Blank).
3    (mmm) (Blank).
4    (nnn) (Blank).
5    (ooo) (Blank).
6    (ppp) (Blank).
7    (qqq) (Blank).
8    (rrr) (Blank).
9    (sss) (Blank).
10    (ttt) (Blank).
11    (uuu) (Blank).
12    (vvv) (Blank).
13    (www) (Blank).
14    (xxx) (Blank).
15    (yyy) (Blank).
16    (zzz) (Blank).
17    (aaaa) (Blank).
18    (bbbb) (Blank).
19    (cccc) (Blank).
20    (dddd) (Blank).
21    (eeee) (Blank).
22(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;
23100-863, eff. 8-14-18; 101-10, eff. 6-5-19; revised 7-17-19.)
 
24    (30 ILCS 105/8g-1)
25    Sec. 8g-1. Fund transfers.

 

 

10200SB2017ham002- 54 -LRB102 16155 JWD 27453 a

1    (a) (Blank).
2    (b) (Blank).
3    (c) (Blank).
4    (d) (Blank).
5    (e) (Blank).
6    (f) (Blank).
7    (g) (Blank).
8    (h) (Blank).
9    (i) (Blank).
10    (j) (Blank).
11    (k) (Blank).
12    (l) (Blank).
13    (m) (Blank).
14    (n) (Blank).
15    (o) (Blank).
16    (p) (Blank).
17    (q) (Blank).
18    (r) (Blank). In addition to any other transfers that may
19be provided for by law, on July 1, 2020, or as soon thereafter
20as practical, the State Comptroller shall direct and the State
21Treasurer shall transfer the sum of $500,000 from the General
22Revenue Fund to the Grant Accountability and Transparency
23Fund.
24    (s) (Blank). In addition to any other transfers that may
25be provided for by law, on July 1, 2020, or as soon thereafter
26as practical, the State Comptroller shall direct and the State

 

 

10200SB2017ham002- 55 -LRB102 16155 JWD 27453 a

1Treasurer shall transfer the sum of $500,000 from the General
2Revenue Fund to the Governor's Administrative Fund.
3    (t) (Blank). In addition to any other transfers that may
4be provided for by law, on July 1, 2020, or as soon thereafter
5as practical, the State Comptroller shall direct and the State
6Treasurer shall transfer the sum of $320,000 from the General
7Revenue Fund to the Coal Development Fund.
8    (u) In addition to any other transfers that may be
9provided for by law, on July 1, 2021, or as soon thereafter as
10practical, only as directed by the Director of the Governor's
11Office of Management and Budget, the State Comptroller shall
12direct and the State Treasurer shall transfer the sum of
13$5,000,000 from the General Revenue Fund to the DoIT Special
14Projects Fund, and on June 1, 2022, or as soon thereafter as
15practical, but no later than June 30, 2022, the State
16Comptroller shall direct and the State Treasurer shall
17transfer the sum so transferred from the DoIT Special Projects
18Fund to the General Revenue Fund.
19    (v) In addition to any other transfers that may be
20provided for by law, on July 1, 2021, or as soon thereafter as
21practical, the State Comptroller shall direct and the State
22Treasurer shall transfer the sum of $500,000 from the General
23Revenue Fund to the Governor's Administrative Fund.
24    (w) In addition to any other transfers that may be
25provided for by law, on July 1, 2021, or as soon thereafter as
26practical, the State Comptroller shall direct and the State

 

 

10200SB2017ham002- 56 -LRB102 16155 JWD 27453 a

1Treasurer shall transfer the sum of $500,000 from the General
2Revenue Fund to the Grant Accountability and Transparency
3Fund.
4    (x) In addition to any other transfers that may be
5provided for by law, at a time or times during Fiscal Year 2022
6as directed by the Governor, the State Comptroller shall
7direct and the State Treasurer shall transfer up to a total of
8$20,000,000 from the General Revenue Fund to the Illinois
9Sports Facilities Fund to be credited to the Advance Account
10within the Fund.
11    (y) In addition to any other transfers that may be
12provided for by law, on June 15, 2021, or as soon thereafter as
13practical, but no later than June 30, 2021, the State
14Comptroller shall direct and the State Treasurer shall
15transfer the sum of $100,000,000 from the General Revenue Fund
16to the Technology Management Revolving Fund.
17(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
18101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
19    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
20    Sec. 13.2. Transfers among line item appropriations.
21    (a) Transfers among line item appropriations from the same
22treasury fund for the objects specified in this Section may be
23made in the manner provided in this Section when the balance
24remaining in one or more such line item appropriations is
25insufficient for the purpose for which the appropriation was

 

 

10200SB2017ham002- 57 -LRB102 16155 JWD 27453 a

1made.
2    (a-1) No transfers may be made from one agency to another
3agency, nor may transfers be made from one institution of
4higher education to another institution of higher education
5except as provided by subsection (a-4).
6    (a-2) Except as otherwise provided in this Section,
7transfers may be made only among the objects of expenditure
8enumerated in this Section, except that no funds may be
9transferred from any appropriation for personal services, from
10any appropriation for State contributions to the State
11Employees' Retirement System, from any separate appropriation
12for employee retirement contributions paid by the employer,
13nor from any appropriation for State contribution for employee
14group insurance.
15    (a-2.5) (Blank).
16    (a-3) Further, if an agency receives a separate
17appropriation for employee retirement contributions paid by
18the employer, any transfer by that agency into an
19appropriation for personal services must be accompanied by a
20corresponding transfer into the appropriation for employee
21retirement contributions paid by the employer, in an amount
22sufficient to meet the employer share of the employee
23contributions required to be remitted to the retirement
24system.
25    (a-4) Long-Term Care Rebalancing. The Governor may
26designate amounts set aside for institutional services

 

 

10200SB2017ham002- 58 -LRB102 16155 JWD 27453 a

1appropriated from the General Revenue Fund or any other State
2fund that receives monies for long-term care services to be
3transferred to all State agencies responsible for the
4administration of community-based long-term care programs,
5including, but not limited to, community-based long-term care
6programs administered by the Department of Healthcare and
7Family Services, the Department of Human Services, and the
8Department on Aging, provided that the Director of Healthcare
9and Family Services first certifies that the amounts being
10transferred are necessary for the purpose of assisting persons
11in or at risk of being in institutional care to transition to
12community-based settings, including the financial data needed
13to prove the need for the transfer of funds. The total amounts
14transferred shall not exceed 4% in total of the amounts
15appropriated from the General Revenue Fund or any other State
16fund that receives monies for long-term care services for each
17fiscal year. A notice of the fund transfer must be made to the
18General Assembly and posted at a minimum on the Department of
19Healthcare and Family Services website, the Governor's Office
20of Management and Budget website, and any other website the
21Governor sees fit. These postings shall serve as notice to the
22General Assembly of the amounts to be transferred. Notice
23shall be given at least 30 days prior to transfer.
24    (b) In addition to the general transfer authority provided
25under subsection (c), the following agencies have the specific
26transfer authority granted in this subsection:

 

 

10200SB2017ham002- 59 -LRB102 16155 JWD 27453 a

1    The Department of Healthcare and Family Services is
2authorized to make transfers representing savings attributable
3to not increasing grants due to the births of additional
4children from line items for payments of cash grants to line
5items for payments for employment and social services for the
6purposes outlined in subsection (f) of Section 4-2 of the
7Illinois Public Aid Code.
8    The Department of Children and Family Services is
9authorized to make transfers not exceeding 2% of the aggregate
10amount appropriated to it within the same treasury fund for
11the following line items among these same line items: Foster
12Home and Specialized Foster Care and Prevention, Institutions
13and Group Homes and Prevention, and Purchase of Adoption and
14Guardianship Services.
15    The Department on Aging is authorized to make transfers
16not exceeding 10% of the aggregate amount appropriated to it
17within the same treasury fund for the following Community Care
18Program line items among these same line items: purchase of
19services covered by the Community Care Program and
20Comprehensive Case Coordination.
21    The State Board of Education is authorized to make
22transfers from line item appropriations within the same
23treasury fund for General State Aid, General State Aid - Hold
24Harmless, and Evidence-Based Funding, provided that no such
25transfer may be made unless the amount transferred is no
26longer required for the purpose for which that appropriation

 

 

10200SB2017ham002- 60 -LRB102 16155 JWD 27453 a

1was made, to the line item appropriation for Transitional
2Assistance when the balance remaining in such line item
3appropriation is insufficient for the purpose for which the
4appropriation was made.
5    The State Board of Education is authorized to make
6transfers between the following line item appropriations
7within the same treasury fund: Disabled Student
8Services/Materials (Section 14-13.01 of the School Code),
9Disabled Student Transportation Reimbursement (Section
1014-13.01 of the School Code), Disabled Student Tuition -
11Private Tuition (Section 14-7.02 of the School Code),
12Extraordinary Special Education (Section 14-7.02b of the
13School Code), Reimbursement for Free Lunch/Breakfast Program,
14Summer School Payments (Section 18-4.3 of the School Code),
15and Transportation - Regular/Vocational Reimbursement (Section
1629-5 of the School Code). Such transfers shall be made only
17when the balance remaining in one or more such line item
18appropriations is insufficient for the purpose for which the
19appropriation was made and provided that no such transfer may
20be made unless the amount transferred is no longer required
21for the purpose for which that appropriation was made.
22    The Department of Healthcare and Family Services is
23authorized to make transfers not exceeding 4% of the aggregate
24amount appropriated to it, within the same treasury fund,
25among the various line items appropriated for Medical
26Assistance.

 

 

10200SB2017ham002- 61 -LRB102 16155 JWD 27453 a

1    (c) The sum of such transfers for an agency in a fiscal
2year shall not exceed 2% of the aggregate amount appropriated
3to it within the same treasury fund for the following objects:
4Personal Services; Extra Help; Student and Inmate
5Compensation; State Contributions to Retirement Systems; State
6Contributions to Social Security; State Contribution for
7Employee Group Insurance; Contractual Services; Travel;
8Commodities; Printing; Equipment; Electronic Data Processing;
9Operation of Automotive Equipment; Telecommunications
10Services; Travel and Allowance for Committed, Paroled and
11Discharged Prisoners; Library Books; Federal Matching Grants
12for Student Loans; Refunds; Workers' Compensation,
13Occupational Disease, and Tort Claims; Late Interest Penalties
14under the State Prompt Payment Act and Sections 368a and 370a
15of the Illinois Insurance Code; and, in appropriations to
16institutions of higher education, Awards and Grants.
17Notwithstanding the above, any amounts appropriated for
18payment of workers' compensation claims to an agency to which
19the authority to evaluate, administer and pay such claims has
20been delegated by the Department of Central Management
21Services may be transferred to any other expenditure object
22where such amounts exceed the amount necessary for the payment
23of such claims.
24    (c-1) (Blank).
25    (c-2) (Blank).
26    (c-3) (Blank).

 

 

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1    (c-4) (Blank).
2    (c-5) (Blank).
3    (c-6) (Blank). Special provisions for State fiscal year
42020. Notwithstanding any other provision of this Section, for
5State fiscal year 2020, transfers among line item
6appropriations to a State agency from the same State treasury
7fund may be made for operational or lump sum expenses only,
8provided that the sum of such transfers for a State agency in
9State fiscal year 2020 shall not exceed 4% of the aggregate
10amount appropriated to that State agency for operational or
11lump sum expenses for State fiscal year 2020. For the purpose
12of this subsection (c-6), "operational or lump sum expenses"
13includes the following objects: personal services; extra help;
14student and inmate compensation; State contributions to
15retirement systems; State contributions to social security;
16State contributions for employee group insurance; contractual
17services; travel; commodities; printing; equipment; electronic
18data processing; operation of automotive equipment;
19telecommunications services; travel and allowance for
20committed, paroled, and discharged prisoners; library books;
21federal matching grants for student loans; refunds; workers'
22compensation, occupational disease, and tort claims; Late
23Interest Penalties under the State Prompt Payment Act and
24Sections 368a and 370a of the Illinois Insurance Code; lump
25sum and other purposes; and lump sum operations. For the
26purpose of this subsection (c-6), "State agency" does not

 

 

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1include the Attorney General, the Secretary of State, the
2Comptroller, the Treasurer, or the judicial or legislative
3branches.
4    (c-7) Special provisions for State fiscal year 2021.
5Notwithstanding any other provision of this Section, for State
6fiscal year 2021, transfers among line item appropriations to
7a State agency from the same State treasury fund may be made
8for operational or lump sum expenses only, provided that the
9sum of such transfers for a State agency in State fiscal year
102021 shall not exceed 8% of the aggregate amount appropriated
11to that State agency for operational or lump sum expenses for
12State fiscal year 2021. For the purpose of this subsection,
13"operational or lump sum expenses" includes the following
14objects: personal services; extra help; student and inmate
15compensation; State contributions to retirement systems; State
16contributions to social security; State contributions for
17employee group insurance; contractual services; travel;
18commodities; printing; equipment; electronic data processing;
19operation of automotive equipment; telecommunications
20services; travel and allowance for committed, paroled, and
21discharged prisoners; library books; federal matching grants
22for student loans; refunds; workers' compensation,
23occupational disease, and tort claims; Late Interest Penalties
24under the State Prompt Payment Act and Sections 368a and 370a
25of the Illinois Insurance Code; lump sum and other purposes;
26and lump sum operations. For the purpose of this subsection,

 

 

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1"State agency" does not include the Attorney General, the
2Secretary of State, the Comptroller, the Treasurer, or the
3judicial or legislative branches.
4    (c-8) Special provisions for State fiscal year 2022.
5Notwithstanding any other provision of this Section, for State
6fiscal year 2022, transfers among line item appropriations to
7a State agency from the same State treasury fund may be made
8for operational or lump sum expenses only, provided that the
9sum of such transfers for a State agency in State fiscal year
102022 shall not exceed 4% of the aggregate amount appropriated
11to that State agency for operational or lump sum expenses for
12State fiscal year 2022. For the purpose of this subsection,
13"operational or lump sum expenses" includes the following
14objects: personal services; extra help; student and inmate
15compensation; State contributions to retirement systems; State
16contributions to social security; State contributions for
17employee group insurance; contractual services; travel;
18commodities; printing; equipment; electronic data processing;
19operation of automotive equipment; telecommunications
20services; travel and allowance for committed, paroled, and
21discharged prisoners; library books; federal matching grants
22for student loans; refunds; workers' compensation,
23occupational disease, and tort claims; Late Interest Penalties
24under the State Prompt Payment Act and Sections 368a and 370a
25of the Illinois Insurance Code; lump sum and other purposes;
26and lump sum operations. For the purpose of this subsection,

 

 

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1"State agency" does not include the Attorney General, the
2Secretary of State, the Comptroller, the Treasurer, or the
3judicial or legislative branches.
4    (d) Transfers among appropriations made to agencies of the
5Legislative and Judicial departments and to the
6constitutionally elected officers in the Executive branch
7require the approval of the officer authorized in Section 10
8of this Act to approve and certify vouchers. Transfers among
9appropriations made to the University of Illinois, Southern
10Illinois University, Chicago State University, Eastern
11Illinois University, Governors State University, Illinois
12State University, Northeastern Illinois University, Northern
13Illinois University, Western Illinois University, the Illinois
14Mathematics and Science Academy and the Board of Higher
15Education require the approval of the Board of Higher
16Education and the Governor. Transfers among appropriations to
17all other agencies require the approval of the Governor.
18    The officer responsible for approval shall certify that
19the transfer is necessary to carry out the programs and
20purposes for which the appropriations were made by the General
21Assembly and shall transmit to the State Comptroller a
22certified copy of the approval which shall set forth the
23specific amounts transferred so that the Comptroller may
24change his records accordingly. The Comptroller shall furnish
25the Governor with information copies of all transfers approved
26for agencies of the Legislative and Judicial departments and

 

 

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1transfers approved by the constitutionally elected officials
2of the Executive branch other than the Governor, showing the
3amounts transferred and indicating the dates such changes were
4entered on the Comptroller's records.
5    (e) The State Board of Education, in consultation with the
6State Comptroller, may transfer line item appropriations for
7General State Aid or Evidence-Based Funding among the Common
8School Fund and the Education Assistance Fund, and, for State
9fiscal year 2020 and each fiscal year thereafter, the Fund for
10the Advancement of Education. With the advice and consent of
11the Governor's Office of Management and Budget, the State
12Board of Education, in consultation with the State
13Comptroller, may transfer line item appropriations between the
14General Revenue Fund and the Education Assistance Fund for the
15following programs:
16        (1) Disabled Student Personnel Reimbursement (Section
17    14-13.01 of the School Code);
18        (2) Disabled Student Transportation Reimbursement
19    (subsection (b) of Section 14-13.01 of the School Code);
20        (3) Disabled Student Tuition - Private Tuition
21    (Section 14-7.02 of the School Code);
22        (4) Extraordinary Special Education (Section 14-7.02b
23    of the School Code);
24        (5) Reimbursement for Free Lunch/Breakfast Programs;
25        (6) Summer School Payments (Section 18-4.3 of the
26    School Code);

 

 

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1        (7) Transportation - Regular/Vocational Reimbursement
2    (Section 29-5 of the School Code);
3        (8) Regular Education Reimbursement (Section 18-3 of
4    the School Code); and
5        (9) Special Education Reimbursement (Section 14-7.03
6    of the School Code).
7    (f) For State fiscal year 2020 and each fiscal year
8thereafter, the Department on Aging, in consultation with the
9State Comptroller, with the advice and consent of the
10Governor's Office of Management and Budget, may transfer line
11item appropriations for purchase of services covered by the
12Community Care Program between the General Revenue Fund and
13the Commitment to Human Services Fund.
14(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
15100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
168-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,
17eff. 8-9-19; 101-636, eff. 6-10-20.)
 
18    (30 ILCS 105/25)  (from Ch. 127, par. 161)
19    Sec. 25. Fiscal year limitations.
20    (a) All appropriations shall be available for expenditure
21for the fiscal year or for a lesser period if the Act making
22that appropriation so specifies. A deficiency or emergency
23appropriation shall be available for expenditure only through
24June 30 of the year when the Act making that appropriation is
25enacted unless that Act otherwise provides.

 

 

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1    (b) Outstanding liabilities as of June 30, payable from
2appropriations which have otherwise expired, may be paid out
3of the expiring appropriations during the 2-month period
4ending at the close of business on August 31. Any service
5involving professional or artistic skills or any personal
6services by an employee whose compensation is subject to
7income tax withholding must be performed as of June 30 of the
8fiscal year in order to be considered an "outstanding
9liability as of June 30" that is thereby eligible for payment
10out of the expiring appropriation.
11    (b-1) However, payment of tuition reimbursement claims
12under Section 14-7.03 or 18-3 of the School Code may be made by
13the State Board of Education from its appropriations for those
14respective purposes for any fiscal year, even though the
15claims reimbursed by the payment may be claims attributable to
16a prior fiscal year, and payments may be made at the direction
17of the State Superintendent of Education from the fund from
18which the appropriation is made without regard to any fiscal
19year limitations, except as required by subsection (j) of this
20Section. Beginning on June 30, 2021, payment of tuition
21reimbursement claims under Section 14-7.03 or 18-3 of the
22School Code as of June 30, payable from appropriations that
23have otherwise expired, may be paid out of the expiring
24appropriation during the 4-month period ending at the close of
25business on October 31.
26    (b-2) (Blank).

 

 

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1    (b-2.5) (Blank).
2    (b-2.6) (Blank).
3    (b-2.6a) (Blank).
4    (b-2.6b) (Blank).
5    (b-2.6c) (Blank).
6    (b-2.6d) All outstanding liabilities as of June 30, 2020,
7payable from appropriations that would otherwise expire at the
8conclusion of the lapse period for fiscal year 2020, and
9interest penalties payable on those liabilities under the
10State Prompt Payment Act, may be paid out of the expiring
11appropriations until December 31, 2020, without regard to the
12fiscal year in which the payment is made, as long as vouchers
13for the liabilities are received by the Comptroller no later
14than September 30, 2020.
15    (b-2.6e) All outstanding liabilities as of June 30, 2021,
16payable from appropriations that would otherwise expire at the
17conclusion of the lapse period for fiscal year 2021, and
18interest penalties payable on those liabilities under the
19State Prompt Payment Act, may be paid out of the expiring
20appropriations until September 30, 2021, without regard to the
21fiscal year in which the payment is made.
22    (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019,
232020, and 2021, and 2022, interest penalties payable under the
24State Prompt Payment Act associated with a voucher for which
25payment is issued after June 30 may be paid out of the next
26fiscal year's appropriation. The future year appropriation

 

 

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1must be for the same purpose and from the same fund as the
2original payment. An interest penalty voucher submitted
3against a future year appropriation must be submitted within
460 days after the issuance of the associated voucher, except
5that, for fiscal year 2018 only, an interest penalty voucher
6submitted against a future year appropriation must be
7submitted within 60 days of June 5, 2019 (the effective date of
8Public Act 101-10). The Comptroller must issue the interest
9payment within 60 days after acceptance of the interest
10voucher.
11    (b-3) Medical payments may be made by the Department of
12Veterans' Affairs from its appropriations for those purposes
13for any fiscal year, without regard to the fact that the
14medical services being compensated for by such payment may
15have been rendered in a prior fiscal year, except as required
16by subsection (j) of this Section. Beginning on June 30, 2021,
17medical payments payable from appropriations that have
18otherwise expired may be paid out of the expiring
19appropriation during the 4-month period ending at the close of
20business on October 31.
21    (b-4) Medical payments and child care payments may be made
22by the Department of Human Services (as successor to the
23Department of Public Aid) from appropriations for those
24purposes for any fiscal year, without regard to the fact that
25the medical or child care services being compensated for by
26such payment may have been rendered in a prior fiscal year; and

 

 

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1payments may be made at the direction of the Department of
2Healthcare and Family Services (or successor agency) from the
3Health Insurance Reserve Fund without regard to any fiscal
4year limitations, except as required by subsection (j) of this
5Section. Beginning on June 30, 2021, medical and child care
6payments made by the Department of Human Services and payments
7made at the discretion of the Department of Healthcare and
8Family Services (or successor agency) from the Health
9Insurance Reserve Fund and payable from appropriations that
10have otherwise expired may be paid out of the expiring
11appropriation during the 4-month period ending at the close of
12business on October 31.
13    (b-5) Medical payments may be made by the Department of
14Human Services from its appropriations relating to substance
15abuse treatment services for any fiscal year, without regard
16to the fact that the medical services being compensated for by
17such payment may have been rendered in a prior fiscal year,
18provided the payments are made on a fee-for-service basis
19consistent with requirements established for Medicaid
20reimbursement by the Department of Healthcare and Family
21Services, except as required by subsection (j) of this
22Section. Beginning on June 30, 2021, medical payments made by
23the Department of Human Services relating to substance abuse
24treatment services payable from appropriations that have
25otherwise expired may be paid out of the expiring
26appropriation during the 4-month period ending at the close of

 

 

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1business on October 31.
2    (b-6) (Blank).
3    (b-7) Payments may be made in accordance with a plan
4authorized by paragraph (11) or (12) of Section 405-105 of the
5Department of Central Management Services Law from
6appropriations for those payments without regard to fiscal
7year limitations.
8    (b-8) Reimbursements to eligible airport sponsors for the
9construction or upgrading of Automated Weather Observation
10Systems may be made by the Department of Transportation from
11appropriations for those purposes for any fiscal year, without
12regard to the fact that the qualification or obligation may
13have occurred in a prior fiscal year, provided that at the time
14the expenditure was made the project had been approved by the
15Department of Transportation prior to June 1, 2012 and, as a
16result of recent changes in federal funding formulas, can no
17longer receive federal reimbursement.
18    (b-9) (Blank).
19    (c) Further, payments may be made by the Department of
20Public Health and the Department of Human Services (acting as
21successor to the Department of Public Health under the
22Department of Human Services Act) from their respective
23appropriations for grants for medical care to or on behalf of
24premature and high-mortality risk infants and their mothers
25and for grants for supplemental food supplies provided under
26the United States Department of Agriculture Women, Infants and

 

 

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1Children Nutrition Program, for any fiscal year without regard
2to the fact that the services being compensated for by such
3payment may have been rendered in a prior fiscal year, except
4as required by subsection (j) of this Section. Beginning on
5June 30, 2021, payments made by the Department of Public
6Health and the Department of Human Services from their
7respective appropriations for grants for medical care to or on
8behalf of premature and high-mortality risk infants and their
9mothers and for grants for supplemental food supplies provided
10under the United States Department of Agriculture Women,
11Infants and Children Nutrition Program payable from
12appropriations that have otherwise expired may be paid out of
13the expiring appropriations during the 4-month period ending
14at the close of business on October 31.
15    (d) The Department of Public Health and the Department of
16Human Services (acting as successor to the Department of
17Public Health under the Department of Human Services Act)
18shall each annually submit to the State Comptroller, Senate
19President, Senate Minority Leader, Speaker of the House, House
20Minority Leader, and the respective Chairmen and Minority
21Spokesmen of the Appropriations Committees of the Senate and
22the House, on or before December 31, a report of fiscal year
23funds used to pay for services provided in any prior fiscal
24year. This report shall document by program or service
25category those expenditures from the most recently completed
26fiscal year used to pay for services provided in prior fiscal

 

 

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1years.
2    (e) The Department of Healthcare and Family Services, the
3Department of Human Services (acting as successor to the
4Department of Public Aid), and the Department of Human
5Services making fee-for-service payments relating to substance
6abuse treatment services provided during a previous fiscal
7year shall each annually submit to the State Comptroller,
8Senate President, Senate Minority Leader, Speaker of the
9House, House Minority Leader, the respective Chairmen and
10Minority Spokesmen of the Appropriations Committees of the
11Senate and the House, on or before November 30, a report that
12shall document by program or service category those
13expenditures from the most recently completed fiscal year used
14to pay for (i) services provided in prior fiscal years and (ii)
15services for which claims were received in prior fiscal years.
16    (f) The Department of Human Services (as successor to the
17Department of Public Aid) shall annually submit to the State
18Comptroller, Senate President, Senate Minority Leader, Speaker
19of the House, House Minority Leader, and the respective
20Chairmen and Minority Spokesmen of the Appropriations
21Committees of the Senate and the House, on or before December
2231, a report of fiscal year funds used to pay for services
23(other than medical care) provided in any prior fiscal year.
24This report shall document by program or service category
25those expenditures from the most recently completed fiscal
26year used to pay for services provided in prior fiscal years.

 

 

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1    (g) In addition, each annual report required to be
2submitted by the Department of Healthcare and Family Services
3under subsection (e) shall include the following information
4with respect to the State's Medicaid program:
5        (1) Explanations of the exact causes of the variance
6    between the previous year's estimated and actual
7    liabilities.
8        (2) Factors affecting the Department of Healthcare and
9    Family Services' liabilities, including, but not limited
10    to, numbers of aid recipients, levels of medical service
11    utilization by aid recipients, and inflation in the cost
12    of medical services.
13        (3) The results of the Department's efforts to combat
14    fraud and abuse.
15    (h) As provided in Section 4 of the General Assembly
16Compensation Act, any utility bill for service provided to a
17General Assembly member's district office for a period
18including portions of 2 consecutive fiscal years may be paid
19from funds appropriated for such expenditure in either fiscal
20year.
21    (i) An agency which administers a fund classified by the
22Comptroller as an internal service fund may issue rules for:
23        (1) billing user agencies in advance for payments or
24    authorized inter-fund transfers based on estimated charges
25    for goods or services;
26        (2) issuing credits, refunding through inter-fund

 

 

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1    transfers, or reducing future inter-fund transfers during
2    the subsequent fiscal year for all user agency payments or
3    authorized inter-fund transfers received during the prior
4    fiscal year which were in excess of the final amounts owed
5    by the user agency for that period; and
6        (3) issuing catch-up billings to user agencies during
7    the subsequent fiscal year for amounts remaining due when
8    payments or authorized inter-fund transfers received from
9    the user agency during the prior fiscal year were less
10    than the total amount owed for that period.
11User agencies are authorized to reimburse internal service
12funds for catch-up billings by vouchers drawn against their
13respective appropriations for the fiscal year in which the
14catch-up billing was issued or by increasing an authorized
15inter-fund transfer during the current fiscal year. For the
16purposes of this Act, "inter-fund transfers" means transfers
17without the use of the voucher-warrant process, as authorized
18by Section 9.01 of the State Comptroller Act.
19    (i-1) Beginning on July 1, 2021, all outstanding
20liabilities, not payable during the 4-month lapse period as
21described in subsections (b-1), (b-3), (b-4), (b-5), and (c)
22of this Section, that are made from appropriations for that
23purpose for any fiscal year, without regard to the fact that
24the services being compensated for by those payments may have
25been rendered in a prior fiscal year, are limited to only those
26claims that have been incurred but for which a proper bill or

 

 

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1invoice as defined by the State Prompt Payment Act has not been
2received by September 30th following the end of the fiscal
3year in which the service was rendered.
4    (j) Notwithstanding any other provision of this Act, the
5aggregate amount of payments to be made without regard for
6fiscal year limitations as contained in subsections (b-1),
7(b-3), (b-4), (b-5), and (c) of this Section, and determined
8by using Generally Accepted Accounting Principles, shall not
9exceed the following amounts:
10        (1) $6,000,000,000 for outstanding liabilities related
11    to fiscal year 2012;
12        (2) $5,300,000,000 for outstanding liabilities related
13    to fiscal year 2013;
14        (3) $4,600,000,000 for outstanding liabilities related
15    to fiscal year 2014;
16        (4) $4,000,000,000 for outstanding liabilities related
17    to fiscal year 2015;
18        (5) $3,300,000,000 for outstanding liabilities related
19    to fiscal year 2016;
20        (6) $2,600,000,000 for outstanding liabilities related
21    to fiscal year 2017;
22        (7) $2,000,000,000 for outstanding liabilities related
23    to fiscal year 2018;
24        (8) $1,300,000,000 for outstanding liabilities related
25    to fiscal year 2019;
26        (9) $600,000,000 for outstanding liabilities related

 

 

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1    to fiscal year 2020; and
2        (10) $0 for outstanding liabilities related to fiscal
3    year 2021 and fiscal years thereafter.
4    (k) Department of Healthcare and Family Services Medical
5Assistance Payments.
6        (1) Definition of Medical Assistance.
7            For purposes of this subsection, the term "Medical
8        Assistance" shall include, but not necessarily be
9        limited to, medical programs and services authorized
10        under Titles XIX and XXI of the Social Security Act,
11        the Illinois Public Aid Code, the Children's Health
12        Insurance Program Act, the Covering ALL KIDS Health
13        Insurance Act, the Long Term Acute Care Hospital
14        Quality Improvement Transfer Program Act, and medical
15        care to or on behalf of persons suffering from chronic
16        renal disease, persons suffering from hemophilia, and
17        victims of sexual assault.
18        (2) Limitations on Medical Assistance payments that
19    may be paid from future fiscal year appropriations.
20            (A) The maximum amounts of annual unpaid Medical
21        Assistance bills received and recorded by the
22        Department of Healthcare and Family Services on or
23        before June 30th of a particular fiscal year
24        attributable in aggregate to the General Revenue Fund,
25        Healthcare Provider Relief Fund, Tobacco Settlement
26        Recovery Fund, Long-Term Care Provider Fund, and the

 

 

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1        Drug Rebate Fund that may be paid in total by the
2        Department from future fiscal year Medical Assistance
3        appropriations to those funds are: $700,000,000 for
4        fiscal year 2013 and $100,000,000 for fiscal year 2014
5        and each fiscal year thereafter.
6            (B) Bills for Medical Assistance services rendered
7        in a particular fiscal year, but received and recorded
8        by the Department of Healthcare and Family Services
9        after June 30th of that fiscal year, may be paid from
10        either appropriations for that fiscal year or future
11        fiscal year appropriations for Medical Assistance.
12        Such payments shall not be subject to the requirements
13        of subparagraph (A).
14            (C) Medical Assistance bills received by the
15        Department of Healthcare and Family Services in a
16        particular fiscal year, but subject to payment amount
17        adjustments in a future fiscal year may be paid from a
18        future fiscal year's appropriation for Medical
19        Assistance. Such payments shall not be subject to the
20        requirements of subparagraph (A).
21            (D) Medical Assistance payments made by the
22        Department of Healthcare and Family Services from
23        funds other than those specifically referenced in
24        subparagraph (A) may be made from appropriations for
25        those purposes for any fiscal year without regard to
26        the fact that the Medical Assistance services being

 

 

10200SB2017ham002- 80 -LRB102 16155 JWD 27453 a

1        compensated for by such payment may have been rendered
2        in a prior fiscal year. Such payments shall not be
3        subject to the requirements of subparagraph (A).
4        (3) Extended lapse period for Department of Healthcare
5    and Family Services Medical Assistance payments.
6    Notwithstanding any other State law to the contrary,
7    outstanding Department of Healthcare and Family Services
8    Medical Assistance liabilities, as of June 30th, payable
9    from appropriations which have otherwise expired, may be
10    paid out of the expiring appropriations during the 6-month
11    period ending at the close of business on December 31st.
12    (l) The changes to this Section made by Public Act 97-691
13shall be effective for payment of Medical Assistance bills
14incurred in fiscal year 2013 and future fiscal years. The
15changes to this Section made by Public Act 97-691 shall not be
16applied to Medical Assistance bills incurred in fiscal year
172012 or prior fiscal years.
18    (m) The Comptroller must issue payments against
19outstanding liabilities that were received prior to the lapse
20period deadlines set forth in this Section as soon thereafter
21as practical, but no payment may be issued after the 4 months
22following the lapse period deadline without the signed
23authorization of the Comptroller and the Governor.
24(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
25101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff.
266-10-20.)
 

 

 

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1
ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE
2
FISCAL YEAR 2022 BUDGET

 
3    Section 3-5. The Illinois Administrative Procedure Act is
4amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and
55-45.11 as follows:
 
6    (5 ILCS 100/5-45.8 new)
7    Sec. 5-45.8. Emergency rulemaking; federal American Rescue
8Plan Act of 2021. To provide for the expeditious and timely
9implementation of the distribution of federal Coronavirus
10Local Fiscal Recovery Fund moneys to eligible units of local
11government in accordance with the Section 9901 of the federal
12American Rescue Plan Act of 2021, emergency rules may be
13adopted by any State agency authorized thereunder to so
14implement the distribution. The adoption of emergency rules
15authorized by Section 5-45 and this Section is deemed to be
16necessary for the public interest, safety, and welfare.
17    This Section is repealed one year after the effective date
18of this amendatory Act of the 102nd General Assembly.
 
19    (5 ILCS 100/5-45.9 new)
20    Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid
21Code. To provide for the expeditious and timely implementation
22of the changes made to Articles 5 and 12 of the Illinois Public

 

 

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1Aid Code by this amendatory Act of the 102nd General Assembly,
2emergency rules implementing the changes made to Articles 5
3and 12 of the Illinois Public Aid Code by this amendatory Act
4of the 102nd General Assembly may be adopted in accordance
5with Section 5-45 by the Department of Healthcare and Family
6Services or other department essential to the implementation
7of the changes. The adoption of emergency rules authorized by
8Section 5-45 and this Section is deemed to be necessary for the
9public interest, safety, and welfare.
10    This Section is repealed one year after the effective date
11of this amendatory Act of the 102nd General Assembly.
 
12    (5 ILCS 100/5-45.10 new)
13    Sec. 5-45.10. Emergency rulemaking; Mental Health and
14Developmental Disabilities Administrative Act. To provide for
15the expeditious and timely implementation of the changes made
16to Section 74 of the Mental Health and Developmental
17Disabilities Administrative Act by this amendatory Act of the
18102nd General Assembly, emergency rules implementing the
19changes made to Section 74 of the Mental Health and
20Developmental Disabilities Administrative Act by this
21amendatory Act of the 102nd General Assembly may be adopted in
22accordance with Section 5-45 by the Department of Human
23Services or other department essential to the implementation
24of the changes. The adoption of emergency rules authorized by
25Section 5-45 and this Section is deemed to be necessary for the

 

 

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1public interest, safety, and welfare.
2    This Section is repealed one year after the effective date
3of this amendatory Act of the 102nd General Assembly.
 
4    (5 ILCS 100/5-45.11 new)
5    Sec. 5-45.11. Emergency rulemaking; federal Coronavirus
6State Fiscal Recovery Fund. To provide for the expeditious and
7timely implementation of any programs changed or established
8by this amendatory Act of the 102nd General Assembly and
9funded directly or indirectly with moneys from the federal
10Coronavirus State Fiscal Recovery Fund, emergency rules
11implementing such programs may be adopted in accordance with
12Section 5-45 by the Department of Commerce and Economic
13Opportunity. The adoption of emergency rules authorized by
14Section 5-45 and this Section is deemed to be necessary for the
15public interest, safety, and welfare.
16    This Section is repealed one year after the effective date
17of this amendatory Act of the 102nd General Assembly.
 
18    Section 3-10. The State Comptroller Act is amended by
19changing Section 25 as follows:
 
20    (15 ILCS 405/25)
21    Sec. 25. Fund.
22    (a) All cost recoveries, fees for services, and
23governmental grants received by the Comptroller shall be

 

 

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1maintained in a special fund in the State treasury, to be known
2as the Comptroller's Administrative Fund. Moneys in the
3Comptroller's Administrative Fund may be utilized by the
4Comptroller, subject to appropriation, in the discharge of the
5duties of the office.
6    (b) The Comptroller may direct and the State Treasurer
7shall transfer amounts from the Comptroller's Administrative
8Fund into the Capital Facility and Technology Modernization
9Fund as the Comptroller deems necessary. The Comptroller may
10direct and the State Treasurer shall transfer any such amounts
11so transferred to the Capital Facility and Technology
12Modernization Fund back to the Comptroller's Administrative
13Fund at any time.
14(Source: P.A. 89-511, eff. 1-1-97.)
 
15    Section 3-15. The Department of Commerce and Economic
16Opportunity Law of the Civil Administrative Code of Illinois
17is amended by changing Sections 605-705, 605-707, 605-1047,
18and 605-1050 as follows:
 
19    (20 ILCS 605/605-705)  (was 20 ILCS 605/46.6a)
20    Sec. 605-705. Grants to local tourism and convention
21bureaus.
22    (a) To establish a grant program for local tourism and
23convention bureaus. The Department will develop and implement
24a program for the use of funds, as authorized under this Act,

 

 

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1by local tourism and convention bureaus. For the purposes of
2this Act, bureaus eligible to receive funds are those local
3tourism and convention bureaus that are (i) either units of
4local government or incorporated as not-for-profit
5organizations; (ii) in legal existence for a minimum of 2
6years before July 1, 2001; (iii) operating with a paid,
7full-time staff whose sole purpose is to promote tourism in
8the designated service area; and (iv) affiliated with one or
9more municipalities or counties that support the bureau with
10local hotel-motel taxes. After July 1, 2001, bureaus
11requesting certification in order to receive funds for the
12first time must be local tourism and convention bureaus that
13are (i) either units of local government or incorporated as
14not-for-profit organizations; (ii) in legal existence for a
15minimum of 2 years before the request for certification; (iii)
16operating with a paid, full-time staff whose sole purpose is
17to promote tourism in the designated service area; and (iv)
18affiliated with multiple municipalities or counties that
19support the bureau with local hotel-motel taxes. Each bureau
20receiving funds under this Act will be certified by the
21Department as the designated recipient to serve an area of the
22State. Notwithstanding the criteria set forth in this
23subsection (a), or any rule adopted under this subsection (a),
24the Director of the Department may provide for the award of
25grant funds to one or more entities if in the Department's
26judgment that action is necessary in order to prevent a loss of

 

 

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1funding critical to promoting tourism in a designated
2geographic area of the State.
3    (b) To distribute grants to local tourism and convention
4bureaus from appropriations made from the Local Tourism Fund
5for that purpose. Of the amounts appropriated annually to the
6Department for expenditure under this Section prior to July 1,
72011, one-third of those monies shall be used for grants to
8convention and tourism bureaus in cities with a population
9greater than 500,000. The remaining two-thirds of the annual
10appropriation prior to July 1, 2011 shall be used for grants to
11convention and tourism bureaus in the remainder of the State,
12in accordance with a formula based upon the population served.
13Of the amounts appropriated annually to the Department for
14expenditure under this Section beginning July 1, 2011, 18% of
15such moneys shall be used for grants to convention and tourism
16bureaus in cities with a population greater than 500,000. Of
17the amounts appropriated annually to the Department for
18expenditure under this Section beginning July 1, 2011, 82% of
19such moneys shall be used for grants to convention bureaus in
20the remainder of the State, in accordance with a formula based
21upon the population served. The Department may reserve up to
223% of total local tourism funds available for costs of
23administering the program to conduct audits of grants, to
24provide incentive funds to those bureaus that will conduct
25promotional activities designed to further the Department's
26statewide advertising campaign, to fund special statewide

 

 

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1promotional activities, and to fund promotional activities
2that support an increased use of the State's parks or historic
3sites. The Department shall require that any convention and
4tourism bureau receiving a grant under this Section that
5requires matching funds shall provide matching funds equal to
6no less than 50% of the grant amount except that in Fiscal
7Years 2021 and 2022 only Year 2021, the Department shall
8require that any convention and tourism bureau receiving a
9grant under this Section that requires matching funds shall
10provide matching funds equal to no less than 25% of the grant
11amount. During fiscal year 2013, the Department shall reserve
12$2,000,000 of the available local tourism funds for
13appropriation to the Historic Preservation Agency for the
14operation of the Abraham Lincoln Presidential Library and
15Museum and State historic sites.
16    To provide for the expeditious and timely implementation
17of the changes made by this amendatory Act of the 101st General
18Assembly, emergency rules to implement the changes made by
19this amendatory Act of the 101st General Assembly may be
20adopted by the Department subject to the provisions of Section
215-45 of the Illinois Administrative Procedure Act.
22(Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
 
23    (20 ILCS 605/605-707)  (was 20 ILCS 605/46.6d)
24    Sec. 605-707. International Tourism Program.
25    (a) The Department of Commerce and Economic Opportunity

 

 

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1must establish a program for international tourism. The
2Department shall develop and implement the program on January
31, 2000 by rule. As part of the program, the Department may
4work in cooperation with local convention and tourism bureaus
5in Illinois in the coordination of international tourism
6efforts at the State and local level. The Department may (i)
7work in cooperation with local convention and tourism bureaus
8for efficient use of their international tourism marketing
9resources, (ii) promote Illinois in international meetings and
10tourism markets, (iii) work with convention and tourism
11bureaus throughout the State to increase the number of
12international tourists to Illinois, (iv) provide training,
13research, technical support, and grants to certified
14convention and tourism bureaus, (v) provide staff,
15administration, and related support required to manage the
16programs under this Section, and (vi) provide grants for the
17development of or the enhancement of international tourism
18attractions.
19    (b) The Department shall make grants for expenses related
20to international tourism and pay for the staffing,
21administration, and related support from the International
22Tourism Fund, a special fund created in the State Treasury. Of
23the amounts deposited into the Fund in fiscal year 2000 after
24January 1, 2000 through fiscal year 2011, 55% shall be used for
25grants to convention and tourism bureaus in Chicago (other
26than the City of Chicago's Office of Tourism) and 45% shall be

 

 

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1used for development of international tourism in areas outside
2of Chicago. Of the amounts deposited into the Fund in fiscal
3year 2001 and thereafter, 55% shall be used for grants to
4convention and tourism bureaus in Chicago, and of that amount
5not less than 27.5% shall be used for grants to convention and
6tourism bureaus in Chicago other than the City of Chicago's
7Office of Tourism, and 45% shall be used for administrative
8expenses and grants authorized under this Section and
9development of international tourism in areas outside of
10Chicago, of which not less than $1,000,000 shall be used
11annually to make grants to convention and tourism bureaus in
12cities other than Chicago that demonstrate their international
13tourism appeal and request to develop or expand their
14international tourism marketing program, and may also be used
15to provide grants under item (vi) of subsection (a) of this
16Section. All of the amounts deposited into the Fund in fiscal
17year 2012 and thereafter shall be used for administrative
18expenses and grants authorized under this Section and
19development of international tourism in areas outside of
20Chicago, of which not less than $1,000,000 shall be used
21annually to make grants to convention and tourism bureaus in
22cities other than Chicago that demonstrate their international
23tourism appeal and request to develop or expand their
24international tourism marketing program, and may also be used
25to provide grants under item (vi) of subsection (a) of this
26Section. Amounts appropriated to the State Comptroller for

 

 

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1administrative expenses and grants authorized by the Illinois
2Global Partnership Act are payable from the International
3Tourism Fund. For Fiscal Years 2021 and 2022 Year 2021 only,
4the administrative expenses by the Department and the grants
5to convention and visitors bureaus outside the City of Chicago
6may be expended for the general purposes of promoting
7conventions and tourism.
8    (c) A convention and tourism bureau is eligible to receive
9grant moneys under this Section if the bureau is certified to
10receive funds under Title 14 of the Illinois Administrative
11Code, Section 550.35. To be eligible for a grant, a convention
12and tourism bureau must provide matching funds equal to the
13grant amount. The Department shall require that any convention
14and tourism bureau receiving a grant under this Section that
15requires matching funds shall provide matching funds equal to
16no less than 50% of the grant amount. In certain circumstances
17as determined by the Director of Commerce and Economic
18Opportunity, however, the City of Chicago's Office of Tourism
19or any other convention and tourism bureau may provide
20matching funds equal to no less than 50% of the grant amount to
21be eligible to receive the grant. One-half of this 50% may be
22provided through in-kind contributions. Grants received by the
23City of Chicago's Office of Tourism and by convention and
24tourism bureaus in Chicago may be expended for the general
25purposes of promoting conventions and tourism.
26(Source: P.A. 101-636, eff. 6-10-20.)
 

 

 

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1    (20 ILCS 605/605-1047)
2    Sec. 605-1047 605-1045. Local Coronavirus Urgent
3Remediation Emergency (or Local CURE) Support Program.
4    (a) Purpose. The Department may receive, directly or
5indirectly, federal funds from the Coronavirus Relief Fund
6provided to the State pursuant to Section 5001 of the federal
7Coronavirus Aid, Relief, and Economic Security (CARES) Act to
8provide financial support to units of local government for
9purposes authorized by Section 5001 of the federal Coronavirus
10Aid, Relief, and Economic Security (CARES) Act and related
11federal guidance. Upon receipt of such funds, and
12appropriations for their use, the Department shall administer
13a Local Coronavirus Urgent Remediation Emergency (or Local
14CURE) Support Program to provide financial support to units of
15local government that have incurred necessary expenditures due
16to the COVID-19 public health emergency. The Department shall
17provide by rule the administrative framework for the Local
18CURE Support Program.
19    (b) Allocations. A portion of the funds appropriated for
20the Local CURE Support Program may be allotted to
21municipalities and counties based on proportionate population.
22Units of local government, or portions thereof, located within
23the five Illinois counties that received direct allotments
24from the federal Coronavirus Relief Fund will not be included
25in the support program allotments. The Department may

 

 

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1establish other administrative procedures for providing
2financial support to units of local government. Appropriated
3funds may be used for administration of the support program,
4including the hiring of a service provider to assist with
5coordination and administration.
6    (c) Administrative Procedures. The Department may
7establish administrative procedures for the support program,
8including any application procedures, grant agreements,
9certifications, payment methodologies, and other
10accountability measures that may be imposed upon recipients of
11funds under the grant program. Financial support may be
12provided in the form of grants or in the form of expense
13reimbursements for disaster-related expenditures. The
14emergency rulemaking process may be used to promulgate the
15initial rules of the grant program.
16    (d) Definitions. As used in this Section:
17        (1) "COVID-19" means the novel coronavirus virus
18    disease deemed COVID-19 by the World Health Organization
19    on February 11, 2020.
20        (2) "Local government" or "unit of local government"
21    means any unit of local government as defined in Article
22    VII, Section 1 of the Illinois Constitution.
23        (3) "Third party administrator" means a service
24    provider selected by the Department to provide operational
25    assistance with the administration of the support program.
26    (e) Powers of the Department. The Department has the power

 

 

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1to:
2        (1) Provide financial support to eligible units of
3    local government with funds appropriated from the Local
4    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
5    to cover necessary costs incurred due to the COVID-19
6    public health emergency that are eligible to be paid using
7    federal funds from the Coronavirus Relief Fund.
8        (2) Enter into agreements, accept funds, issue grants
9    or expense reimbursements, and engage in cooperation with
10    agencies of the federal government and units of local
11    governments to carry out the purposes of this support
12    program, and to use funds appropriated from the Local
13    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
14    fund upon such terms and conditions as may be established
15    by the federal government and the Department.
16        (3) Enter into agreements with third-party
17    administrators to assist the state with operational
18    assistance and administrative functions related to review
19    of documentation and processing of financial support
20    payments to units of local government.
21        (4) Establish applications, notifications, contracts,
22    and procedures and adopt rules deemed necessary and
23    appropriate to carry out the provisions of this Section.
24    To provide for the expeditious and timely implementation
25    of this Act, emergency rules to implement any provision of
26    this Section may be adopted by the Department subject to

 

 

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1    the provisions of Section 5-45 of the Illinois
2    Administrative Procedure Act.
3        (5) Provide staff, administration, and related support
4    required to manage the support program and pay for the
5    staffing, administration, and related support with funds
6    appropriated from the Local Coronavirus Urgent Remediation
7    Emergency (Local CURE) Fund.
8        (6) Exercise such other powers as are necessary or
9    incidental to the foregoing.
10    (f) Local CURE Financial Support to Local Governments. The
11Department is authorized to provide financial support to
12eligible units of local government including, but not limited
13to, certified local health departments for necessary costs
14incurred due to the COVID-19 public health emergency that are
15eligible to be paid using federal funds from the Coronavirus
16Relief Fund.
17        (1) Financial support funds may be used by a unit of
18    local government only for payment of costs that: (i) are
19    necessary expenditures incurred due to the public health
20    emergency of COVID-19; (ii) were not accounted for in the
21    most recent budget approved as of March 27, 2020 for the
22    unit of local government; and (iii) were incurred between
23    March 1, 2020 and December 31, 2021, or until the end of
24    any extension of the covered period authorized by federal
25    law 30, 2020.
26        (2) A unit of local government receiving financial

 

 

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1    support funds under this program shall certify to the
2    Department that it shall use the funds in accordance with
3    the requirements of paragraph (1) and that any funds
4    received but not used for such purposes shall be repaid to
5    the Department.
6        (3) The Department shall make the determination to
7    provide financial support funds to a unit of local
8    government on the basis of criteria established by the
9    Department.
10    (g) Additional Purpose. The Local CURE Fund may receive,
11directly or indirectly, federal funds from the Coronavirus
12Local Fiscal Recovery Fund pursuant to Section 9901 of the
13federal American Rescue Plan Act of 2021 in order to
14distribute the funds to units of local government in
15accordance with Section 9901 of the American Recovery Plan Act
16and any related federal guidance. Upon receipt of such funds
17into the Local CURE Fund, as instructed by the Governor, the
18Department shall cooperate with the Department of Revenue and
19any other relevant agency to administer the distribution of
20such funds to the appropriate units of local government.
21(Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.)
 
22    (20 ILCS 605/605-1050)
23    Sec. 605-1050. Coronavirus Back to Business Interruption
24Grant Program (or Back to Business BIG Program).
25    (a) Purpose. The Department may receive State funds and,

 

 

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1directly or indirectly, federal funds under the authority of
2legislation passed in response to the Coronavirus epidemic
3including, but not limited to, the Coronavirus Aid, Relief,
4and Economic Security Act, P.L. 116-136 (the "CARES Act") and
5the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA
6Act"); such funds shall be used in accordance with the CARES
7Act and ARPA Act legislation and published guidance. Section
85001 of the CARES Act establishes the Coronavirus Relief Fund,
9which authorizes the State to expend funds that are necessary
10to respond to the COVID-19 public health emergency. The
11financial support of Qualifying Businesses is a necessary
12expense under federal guidance for implementing Section 5001
13of the CARES Act. Upon receipt or availability of such State or
14federal funds, and subject to appropriations for their use,
15the Department shall administer a program to provide financial
16assistance to Qualifying Businesses that have experienced
17interruption of business or other adverse conditions
18attributable to the COVID-19 public health emergency. Support
19may be provided directly by the Department to businesses and
20organizations or in cooperation with a Qualified Partner.
21Financial assistance may include, but not be limited to
22grants, expense reimbursements, or subsidies.
23    (b) From appropriations for the Back to Business BIG
24Program, up to $60,000,000 may be allotted to the repayment or
25conversion of Eligible Loans made pursuant to the Department's
26Emergency Loan Fund Program. An Eligible Loan may be repaid or

 

 

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1converted through a grant payment, subsidy, or reimbursement
2payment to the recipient or, on behalf of the recipient, to the
3Qualified Partner, or by any other lawful method.
4    (c) From appropriations for the Back to Business BIG
5Program, the Department shall provide financial assistance
6through grants, expense reimbursements, or subsidies to
7Qualifying Businesses or a Qualified Partner to cover expenses
8or losses incurred due to the COVID-19 public health emergency
9or for start-up costs of a new Qualifying Business. With a
10minimum of 50% going to Qualified Businesses that enable
11critical support services such as child care, day care, and
12early childhood education, the BIG Program will reimburse
13costs or losses incurred by Qualifying Businesses due to
14business interruption caused by required closures, as
15authorized in federal guidance regarding the Coronavirus
16Relief Fund. All spending related to this program from federal
17funds must be reimbursable by the Federal Coronavirus Relief
18Fund in accordance with Section 5001 of the federal CARES Act,
19the ARPA Act, and any related federal guidance, or the
20provisions of any other federal source supporting the program.
21    (d) As more fully described in subsection (c), funds will
22be appropriated to the Back to Business BIG Program for
23distribution to or on behalf of Qualifying Businesses. Of the
24funds appropriated, a minimum of 40% 30% shall be allotted for
25Qualifying Qualified Businesses with ZIP codes located in the
26most disproportionately impacted areas of Illinois, based on

 

 

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1positive COVID-19 cases.
2    (e) The Department shall coordinate with the Department of
3Human Services with respect to making grants, expense
4reimbursements or subsidies to any child care or day care
5provider providing services under Section 9A-11 of the
6Illinois Public Aid Code to determine what resources the
7Department of Human Services may be providing to a child care
8or day care provider under Section 9A-11 of the Illinois
9Public Aid Code.
10    (f) The Department may establish by rule administrative
11procedures for the grant program, including any application
12procedures, grant agreements, certifications, payment
13methodologies, and other accountability measures that may be
14imposed upon participants in the program. The emergency
15rulemaking process may be used to promulgate the initial rules
16of the grant program and any amendments to the rules following
17the effective date of this amendatory Act of the 102nd General
18Assembly.
19    (g) Definitions. As used in this Section:
20        (1) "COVID-19" means the novel coronavirus disease
21    deemed COVID-19 by the World Health Organization on
22    February 11, 2020.
23        (2) "Qualifying Business" means a business or
24    organization that has experienced or is experiencing
25    business interruption or other adverse conditions due to
26    the COVID-19 public health emergency, and includes a new

 

 

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1    business or organization started after March 1, 2020 in
2    the midst of adverse conditions due to the COVID-19 public
3    health emergency. and is eligible for reimbursement as
4    prescribed by Section 601(a) of the Social Security Act
5    and added by Section 5001 of the CARES Act or other federal
6    legislation addressing the COVID-19 crisis.
7        (3) "Eligible Loan" means a loan of up to $50,000 that
8    was deemed eligible for funding under the Department's
9    Emergency Loan Fund Program and for which repayment will
10    be eligible for reimbursement from Coronavirus Relief Fund
11    monies pursuant to Section 5001 of the federal CARES Act
12    or the ARPA Act and any related federal guidance.
13        (4) "Emergency Loan Fund Program", also referred to as
14    the "COVID-19 Emergency Relief Program", is a program
15    executed by the Department by which the State Small
16    Business Credit Initiative fund is utilized to guarantee
17    loans released by a financial intermediary or Qualified
18    Partner.
19        (5) "Qualified Partner" means a financial institution
20    or nonprofit with which the Department has entered into an
21    agreement or contract to provide or incentivize assistance
22    to Qualifying Businesses.
23    (h) Powers of the Department. The Department has the power
24to:
25        (1) provide grants, subsidies and expense
26    reimbursements to Qualifying Qualified Businesses or, on

 

 

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1    behalf of Qualifying Qualified Businesses, to Qualifying
2    Qualified Partners from appropriations to cover Qualifying
3    Qualified Businesses eligible costs or losses incurred due
4    to the COVID-19 public health emergency, including losses
5    caused by business interruption or closure and including
6    start-up costs for new Qualifying Businesses;
7        (2) enter into agreements, accept funds, issue grants,
8    and engage in cooperation with agencies of the federal
9    government, units of local government, financial
10    institutions, and nonprofit organizations to carry out the
11    purposes of this Program, and to use funds appropriated
12    for the Back to Business BIG Program;
13        (3) prepare forms for application, notification,
14    contract, and other matters, and establish procedures,
15    rules, or regulations deemed necessary and appropriate to
16    carry out the provisions of this Section;
17        (4) provide staff, administration, and related support
18    required to manage the Back to Business BIG Program and
19    pay for the staffing, administration, and related support;
20        (5) using data provided by the Illinois Department of
21    Public Health and other reputable sources, determine which
22    geographic regions in Illinois have been most
23    disproportionately impacted by the COVID-19 public health
24    emergency, considering factors of positive cases, positive
25    case rates, and economic impact; and
26        (6) determine which industries and businesses in

 

 

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1    Illinois have been most disproportionately impacted by the
2    COVID-19 public health emergency and establish procedures
3    that prioritize greatly impacted industries and
4    businesses, as well as Qualifying Qualified Businesses
5    that did not receive paycheck protection program
6    assistance.
7(Source: P.A. 101-636, eff. 6-10-20.)
 
8    Section 3-20. The Illinois Economic Opportunity Act is
9amended by changing Sections 2 and 4 as follows:
 
10    (20 ILCS 625/2)  (from Ch. 127, par. 2602)
11    Sec. 2. (a) The Director of Commerce and Economic
12Opportunity is authorized to administer the federal community
13services block program, emergency community services homeless
14grant program, low-income energy assistance program,
15weatherization assistance program, supplemental low-income
16energy assistance fund, low-income household water assistance
17program, and other federal programs that require or give
18preference to community action agencies for local
19administration in accordance with federal laws and regulations
20as amended. The Director shall provide financial assistance to
21community action agencies from community service block grant
22funds and other federal funds requiring or giving preference
23to community action agencies for local administration for the
24programs described in Section 4.

 

 

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1    (b) Funds appropriated for use by community action
2agencies in community action programs shall be allocated
3annually to existing community action agencies or newly formed
4community action agencies by the Department of Commerce and
5Economic Opportunity. Allocations will be made consistent with
6duly enacted departmental rules.
7(Source: P.A. 96-154, eff. 1-1-10.)
 
8    (20 ILCS 625/4)  (from Ch. 127, par. 2604)
9    Sec. 4. (a) A community action program is a
10community-based and operated program, the purpose of which is
11to provide a measurable and remedial impact on causes of
12poverty in a community or those areas of a community where
13poverty is acute.
14    (b) The methods by which the purposes of community action
15programs may be effected include, but are not limited to, the
16following:
17        (1) Programs designed to further community economic
18    development. ;
19        (2) Programs designed to secure and maintain
20    meaningful employment for individuals. ;
21        (3) Programs to assure an adequate education for all
22    individuals. ;
23        (4) Programs to instruct individuals on more
24    economical uses of available income. ;
25        (5) Programs to provide and maintain adequate housing.

 

 

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1    ;
2        (6) Programs for the prevention of narcotics addiction
3    and alcoholism, and for the rehabilitation of narcotics
4    addicts and alcoholics. ;
5        (7) Programs to aid individuals in obtaining emergency
6    assistance through loans or grants to meet immediate and
7    urgent personal and family needs. ;
8        (8) Programs to aid in the resolution of personal and
9    family problems which block the achievement of
10    self-sufficiency. ;
11        (9) Programs to achieve greater citizen participation
12    in the affairs of the community. ;
13        (10) Programs to provide adequate nutrition for
14    individuals and improved community health. ;
15        (11) Programs to aid families and individuals in
16    obtaining adequate health care. ;
17        (12) Programs to provide transportation to facilitate
18    individuals' access to community resources. ;
19        (13) Programs to provide for employment training and
20    retraining, with special emphasis on employment in the
21    high technology industries. ; and
22        (14) Programs to provide aid and encouragement to
23    small businesses and small-business development.
24        (15) Programs to assist households to meet the cost of
25    home energy and water.
26        (16) Programs designed to ameliorate the adverse

 

 

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1    effects of high energy costs on low-income households and
2    the conserve energy.
3(Source: P.A. 87-926.)
 
4    Section 3-30. The Department of Innovation and Technology
5Act is amended by adding Section 1-65 as follows:
 
6    (20 ILCS 1370/1-65 new)
7    Sec. 1-65. Authority to Receive Financial and In-kind
8Assistance. The Department may receive federal financial
9assistance, either directly from the federal government or
10indirectly through another source, public or private. The
11Department may also receive transfers, gifts, grants, or
12donations from any source, public or private, in the form of
13funds, services, equipment, supplies, or materials. Any funds
14received pursuant to this Section shall be deposited in the
15DoIT Special Projects Fund unless deposit in a different fund
16is otherwise mandated, and shall be used in accordance with
17the requirements of the federal financial assistance, gift,
18grant, or donation for purposes related to information
19technology within the powers and duties of the Department.
 
20    Section 3-35. The Mental Health and Developmental
21Disabilities Administrative Act is amended by changing Section
2274 as follows:
 

 

 

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1    (20 ILCS 1705/74)
2    Sec. 74. Rates and reimbursements.
3    (a) Within 30 days after July 6, 2017 (the effective date
4of Public Act 100-23), the Department shall increase rates and
5reimbursements to fund a minimum of a $0.75 per hour wage
6increase for front-line personnel, including, but not limited
7to, direct support persons, aides, front-line supervisors,
8qualified intellectual disabilities professionals, nurses, and
9non-administrative support staff working in community-based
10provider organizations serving individuals with developmental
11disabilities. The Department shall adopt rules, including
12emergency rules under subsection (y) of Section 5-45 of the
13Illinois Administrative Procedure Act, to implement the
14provisions of this Section.
15    (b) Rates and reimbursements. Within 30 days after the
16effective date of this amendatory Act of the 100th General
17Assembly, the Department shall increase rates and
18reimbursements to fund a minimum of a $0.50 per hour wage
19increase for front-line personnel, including, but not limited
20to, direct support persons, aides, front-line supervisors,
21qualified intellectual disabilities professionals, nurses, and
22non-administrative support staff working in community-based
23provider organizations serving individuals with developmental
24disabilities. The Department shall adopt rules, including
25emergency rules under subsection (bb) of Section 5-45 of the
26Illinois Administrative Procedure Act, to implement the

 

 

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1provisions of this Section.
2    (c) Rates and reimbursements. Within 30 days after the
3effective date of this amendatory Act of the 101st General
4Assembly, subject to federal approval, the Department shall
5increase rates and reimbursements in effect on June 30, 2019
6for community-based providers for persons with Developmental
7Disabilities by 3.5% The Department shall adopt rules,
8including emergency rules under subsection (jj) of Section
95-45 of the Illinois Administrative Procedure Act, to
10implement the provisions of this Section, including wage
11increases for direct care staff.
12    (d) For community-based providers serving persons with
13intellectual/developmental disabilities, subject to federal
14approval of any relevant Waiver Amendment, the rates taking
15effect for services delivered on or after January 1, 2022,
16shall include an increase in the rate methodology sufficient
17to provide a $1.50 per hour wage increase for direct support
18personnel in residential settings and sufficient to provide
19wages for all residential non-executive direct care staff,
20excluding direct support personnel, at the federal Department
21of Labor, Bureau of Labor Statistics' average wage as defined
22in rule by the Department.
23    The establishment of and any changes to the rate
24methodologies for community-based services provided to persons
25with intellectual/developmental disabilities are subject to
26federal approval of any relevant Waiver Amendment and shall be

 

 

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1defined in rule by the Department. The Department shall adopt
2rules, including emergency rules as authorized by Section 5-45
3of the Illinois Administrative Procedure Act, to implement the
4provisions of this subsection (d).
5(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
6101-10, eff. 6-5-19.)
 
7    Section 3-40. The Illinois Lottery Law is amended by
8changing Section 20 as follows:
 
9    (20 ILCS 1605/20)  (from Ch. 120, par. 1170)
10    Sec. 20. State Lottery Fund.
11    (a) There is created in the State Treasury a special fund
12to be known as the State Lottery Fund. Such fund shall consist
13of all revenues received from (1) the sale of lottery tickets
14or shares, (net of commissions, fees representing those
15expenses that are directly proportionate to the sale of
16tickets or shares at the agent location, and prizes of less
17than $600 which have been validly paid at the agent level), (2)
18application fees, and (3) all other sources including moneys
19credited or transferred thereto from any other fund or source
20pursuant to law. Interest earnings of the State Lottery Fund
21shall be credited to the Common School Fund.
22    (b) The receipt and distribution of moneys under Section
2321.5 of this Act shall be in accordance with Section 21.5.
24    (c) The receipt and distribution of moneys under Section

 

 

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121.6 of this Act shall be in accordance with Section 21.6.
2    (d) The receipt and distribution of moneys under Section
321.7 of this Act shall be in accordance with Section 21.7.
4    (e) The receipt and distribution of moneys under Section
521.8 of this Act shall be in accordance with Section 21.8.
6    (f) The receipt and distribution of moneys under Section
721.9 of this Act shall be in accordance with Section 21.9.
8    (g) The receipt and distribution of moneys under Section
921.10 of this Act shall be in accordance with Section 21.10.
10    (h) The receipt and distribution of moneys under Section
1121.11 of this Act shall be in accordance with Section 21.11.
12    (i) The receipt and distribution of moneys under Section
1321.12 of this Act shall be in accordance with Section 21.12.
14    (j) The receipt and distribution of moneys under Section
1521.13 of this Act shall be in accordance with Section 21.13.
16    (k) The receipt and distribution of moneys under Section
1725-70 of the Sports Wagering Act shall be in accordance with
18Section 25-70 of the Sports Wagering Act.
19(Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18;
20101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
 
21    Section 3-45. The Illinois Emergency Management Agency Act
22is amended by changing Section 5 as follows:
 
23    (20 ILCS 3305/5)  (from Ch. 127, par. 1055)
24    Sec. 5. Illinois Emergency Management Agency.

 

 

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1    (a) There is created within the executive branch of the
2State Government an Illinois Emergency Management Agency and a
3Director of the Illinois Emergency Management Agency, herein
4called the "Director" who shall be the head thereof. The
5Director shall be appointed by the Governor, with the advice
6and consent of the Senate, and shall serve for a term of 2
7years beginning on the third Monday in January of the
8odd-numbered year, and until a successor is appointed and has
9qualified; except that the term of the first Director
10appointed under this Act shall expire on the third Monday in
11January, 1989. The Director shall not hold any other
12remunerative public office. For terms ending before December
1331, 2019, the Director shall receive an annual salary as set by
14the Compensation Review Board. For terms beginning after the
15effective date of this amendatory Act of the 100th General
16Assembly, the annual salary of the Director shall be as
17provided in Section 5-300 of the Civil Administrative Code of
18Illinois.
19    (b) The Illinois Emergency Management Agency shall obtain,
20under the provisions of the Personnel Code, technical,
21clerical, stenographic and other administrative personnel, and
22may make expenditures within the appropriation therefor as may
23be necessary to carry out the purpose of this Act. The agency
24created by this Act is intended to be a successor to the agency
25created under the Illinois Emergency Services and Disaster
26Agency Act of 1975 and the personnel, equipment, records, and

 

 

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1appropriations of that agency are transferred to the successor
2agency as of June 30, 1988 (the effective date of this Act).
3    (c) The Director, subject to the direction and control of
4the Governor, shall be the executive head of the Illinois
5Emergency Management Agency and the State Emergency Response
6Commission and shall be responsible under the direction of the
7Governor, for carrying out the program for emergency
8management of this State. The Director shall also maintain
9liaison and cooperate with the emergency management
10organizations of this State and other states and of the
11federal government.
12    (d) The Illinois Emergency Management Agency shall take an
13integral part in the development and revision of political
14subdivision emergency operations plans prepared under
15paragraph (f) of Section 10. To this end it shall employ or
16otherwise secure the services of professional and technical
17personnel capable of providing expert assistance to the
18emergency services and disaster agencies. These personnel
19shall consult with emergency services and disaster agencies on
20a regular basis and shall make field examinations of the
21areas, circumstances, and conditions that particular political
22subdivision emergency operations plans are intended to apply.
23    (e) The Illinois Emergency Management Agency and political
24subdivisions shall be encouraged to form an emergency
25management advisory committee composed of private and public
26personnel representing the emergency management phases of

 

 

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1mitigation, preparedness, response, and recovery. The Local
2Emergency Planning Committee, as created under the Illinois
3Emergency Planning and Community Right to Know Act, shall
4serve as an advisory committee to the emergency services and
5disaster agency or agencies serving within the boundaries of
6that Local Emergency Planning Committee planning district for:
7        (1) the development of emergency operations plan
8    provisions for hazardous chemical emergencies; and
9        (2) the assessment of emergency response capabilities
10    related to hazardous chemical emergencies.
11    (f) The Illinois Emergency Management Agency shall:
12        (1) Coordinate the overall emergency management
13    program of the State.
14        (2) Cooperate with local governments, the federal
15    government and any public or private agency or entity in
16    achieving any purpose of this Act and in implementing
17    emergency management programs for mitigation,
18    preparedness, response, and recovery.
19        (2.5) Develop a comprehensive emergency preparedness
20    and response plan for any nuclear accident in accordance
21    with Section 65 of the Nuclear Safety Law of 2004 and in
22    development of the Illinois Nuclear Safety Preparedness
23    program in accordance with Section 8 of the Illinois
24    Nuclear Safety Preparedness Act.
25        (2.6) Coordinate with the Department of Public Health
26    with respect to planning for and responding to public

 

 

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1    health emergencies.
2        (3) Prepare, for issuance by the Governor, executive
3    orders, proclamations, and regulations as necessary or
4    appropriate in coping with disasters.
5        (4) Promulgate rules and requirements for political
6    subdivision emergency operations plans that are not
7    inconsistent with and are at least as stringent as
8    applicable federal laws and regulations.
9        (5) Review and approve, in accordance with Illinois
10    Emergency Management Agency rules, emergency operations
11    plans for those political subdivisions required to have an
12    emergency services and disaster agency pursuant to this
13    Act.
14        (5.5) Promulgate rules and requirements for the
15    political subdivision emergency management exercises,
16    including, but not limited to, exercises of the emergency
17    operations plans.
18        (5.10) Review, evaluate, and approve, in accordance
19    with Illinois Emergency Management Agency rules, political
20    subdivision emergency management exercises for those
21    political subdivisions required to have an emergency
22    services and disaster agency pursuant to this Act.
23        (6) Determine requirements of the State and its
24    political subdivisions for food, clothing, and other
25    necessities in event of a disaster.
26        (7) Establish a register of persons with types of

 

 

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1    emergency management training and skills in mitigation,
2    preparedness, response, and recovery.
3        (8) Establish a register of government and private
4    response resources available for use in a disaster.
5        (9) Expand the Earthquake Awareness Program and its
6    efforts to distribute earthquake preparedness materials to
7    schools, political subdivisions, community groups, civic
8    organizations, and the media. Emphasis will be placed on
9    those areas of the State most at risk from an earthquake.
10    Maintain the list of all school districts, hospitals,
11    airports, power plants, including nuclear power plants,
12    lakes, dams, emergency response facilities of all types,
13    and all other major public or private structures which are
14    at the greatest risk of damage from earthquakes under
15    circumstances where the damage would cause subsequent harm
16    to the surrounding communities and residents.
17        (10) Disseminate all information, completely and
18    without delay, on water levels for rivers and streams and
19    any other data pertaining to potential flooding supplied
20    by the Division of Water Resources within the Department
21    of Natural Resources to all political subdivisions to the
22    maximum extent possible.
23        (11) Develop agreements, if feasible, with medical
24    supply and equipment firms to supply resources as are
25    necessary to respond to an earthquake or any other
26    disaster as defined in this Act. These resources will be

 

 

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1    made available upon notifying the vendor of the disaster.
2    Payment for the resources will be in accordance with
3    Section 7 of this Act. The Illinois Department of Public
4    Health shall determine which resources will be required
5    and requested.
6        (11.5) In coordination with the Department of State
7    Police, develop and implement a community outreach program
8    to promote awareness among the State's parents and
9    children of child abduction prevention and response.
10        (12) Out of funds appropriated for these purposes,
11    award capital and non-capital grants to Illinois hospitals
12    or health care facilities located outside of a city with a
13    population in excess of 1,000,000 to be used for purposes
14    that include, but are not limited to, preparing to respond
15    to mass casualties and disasters, maintaining and
16    improving patient safety and quality of care, and
17    protecting the confidentiality of patient information. No
18    single grant for a capital expenditure shall exceed
19    $300,000. No single grant for a non-capital expenditure
20    shall exceed $100,000. In awarding such grants, preference
21    shall be given to hospitals that serve a significant
22    number of Medicaid recipients, but do not qualify for
23    disproportionate share hospital adjustment payments under
24    the Illinois Public Aid Code. To receive such a grant, a
25    hospital or health care facility must provide funding of
26    at least 50% of the cost of the project for which the grant

 

 

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1    is being requested. In awarding such grants the Illinois
2    Emergency Management Agency shall consider the
3    recommendations of the Illinois Hospital Association.
4        (13) Do all other things necessary, incidental or
5    appropriate for the implementation of this Act.
6    (g) The Illinois Emergency Management Agency is authorized
7to make grants to various higher education institutions,
8public K-12 school districts, area vocational centers as
9designated by the State Board of Education, inter-district
10special education cooperatives, regional safe schools, and
11nonpublic K-12 schools for safety and security improvements.
12For the purpose of this subsection (g), "higher education
13institution" means a public university, a public community
14college, or an independent, not-for-profit or for-profit
15higher education institution located in this State. Grants
16made under this subsection (g) shall be paid out of moneys
17appropriated for that purpose from the Build Illinois Bond
18Fund. The Illinois Emergency Management Agency shall adopt
19rules to implement this subsection (g). These rules may
20specify: (i) the manner of applying for grants; (ii) project
21eligibility requirements; (iii) restrictions on the use of
22grant moneys; (iv) the manner in which the various higher
23education institutions must account for the use of grant
24moneys; and (v) any other provision that the Illinois
25Emergency Management Agency determines to be necessary or
26useful for the administration of this subsection (g).

 

 

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1    (g-5) The Illinois Emergency Management Agency is
2authorized to make grants to not-for-profit organizations
3which are exempt from federal income taxation under section
4501(c)(3) of the Federal Internal Revenue Code for eligible
5security improvements that assist the organization in
6preventing, preparing for, or responding to acts of terrorism.
7The Director shall establish procedures and forms by which
8applicants may apply for a grant and procedures for
9distributing grants to recipients. The procedures shall
10require each applicant to do the following:
11        (1) identify and substantiate prior threats or attacks
12    by a terrorist organization, network, or cell against the
13    not-for-profit organization;
14        (2) indicate the symbolic or strategic value of one or
15    more sites that renders the site a possible target of
16    terrorism;
17        (3) discuss potential consequences to the organization
18    if the site is damaged, destroyed, or disrupted by a
19    terrorist act;
20        (4) describe how the grant will be used to integrate
21    organizational preparedness with broader State and local
22    preparedness efforts;
23        (5) submit a vulnerability assessment conducted by
24    experienced security, law enforcement, or military
25    personnel, and a description of how the grant award will
26    be used to address the vulnerabilities identified in the

 

 

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1    assessment; and
2        (6) submit any other relevant information as may be
3    required by the Director.
4    The Agency is authorized to use funds appropriated for the
5grant program described in this subsection (g-5) to administer
6the program.
7    (h) Except as provided in Section 17.5 of this Act, any
8moneys received by the Agency from donations or sponsorships
9unrelated to a disaster shall be deposited in the Emergency
10Planning and Training Fund and used by the Agency, subject to
11appropriation, to effectuate planning and training activities.
12Any moneys received by the Agency from donations during a
13disaster and intended for disaster response or recovery shall
14be deposited into the Disaster Response and Recovery Fund and
15used for disaster response and recovery pursuant to the
16Disaster Relief Act.
17    (i) The Illinois Emergency Management Agency may by rule
18assess and collect reasonable fees for attendance at
19Agency-sponsored conferences to enable the Agency to carry out
20the requirements of this Act. Any moneys received under this
21subsection shall be deposited in the Emergency Planning and
22Training Fund and used by the Agency, subject to
23appropriation, for planning and training activities.
24    (j) The Illinois Emergency Management Agency is authorized
25to make grants to other State agencies, public universities,
26units of local government, and statewide mutual aid

 

 

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1organizations to enhance statewide emergency preparedness and
2response.
3(Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17;
4100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff.
51-18-19.)
 
6    (30 ILCS 105/5.414 rep.)
7    Section 3-46. The State Finance Act is amended by
8repealing Section 5.414.
 
9    Section 3-50. The State Revenue Sharing Act is amended by
10changing Section 12 as follows:
 
11    (30 ILCS 115/12)  (from Ch. 85, par. 616)
12    Sec. 12. Personal Property Tax Replacement Fund. There is
13hereby created the Personal Property Tax Replacement Fund, a
14special fund in the State Treasury into which shall be paid all
15revenue realized:
16        (a) all amounts realized from the additional personal
17    property tax replacement income tax imposed by subsections
18    (c) and (d) of Section 201 of the Illinois Income Tax Act,
19    except for those amounts deposited into the Income Tax
20    Refund Fund pursuant to subsection (c) of Section 901 of
21    the Illinois Income Tax Act; and
22        (b) all amounts realized from the additional personal
23    property replacement invested capital taxes imposed by

 

 

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1    Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
2    Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
3    Revenue Act, and Section 3 of the Water Company Invested
4    Capital Tax Act, and amounts payable to the Department of
5    Revenue under the Telecommunications Infrastructure
6    Maintenance Fee Act.
7    As soon as may be after the end of each month, the
8Department of Revenue shall certify to the Treasurer and the
9Comptroller the amount of all refunds paid out of the General
10Revenue Fund through the preceding month on account of
11overpayment of liability on taxes paid into the Personal
12Property Tax Replacement Fund. Upon receipt of such
13certification, the Treasurer and the Comptroller shall
14transfer the amount so certified from the Personal Property
15Tax Replacement Fund into the General Revenue Fund.
16    The payments of revenue into the Personal Property Tax
17Replacement Fund shall be used exclusively for distribution to
18taxing districts, regional offices and officials, and local
19officials as provided in this Section and in the School Code,
20payment of the ordinary and contingent expenses of the
21Property Tax Appeal Board, payment of the expenses of the
22Department of Revenue incurred in administering the collection
23and distribution of monies paid into the Personal Property Tax
24Replacement Fund and transfers due to refunds to taxpayers for
25overpayment of liability for taxes paid into the Personal
26Property Tax Replacement Fund.

 

 

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1    In addition, moneys in the Personal Property Tax
2Replacement Fund may be used to pay any of the following: (i)
3salary, stipends, and additional compensation as provided by
4law for chief election clerks, county clerks, and county
5recorders; (ii) costs associated with regional offices of
6education and educational service centers; (iii)
7reimbursements payable by the State Board of Elections under
8Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
9Election Code; (iv) expenses of the Illinois Educational Labor
10Relations Board; and (v) salary, personal services, and
11additional compensation as provided by law for court reporters
12under the Court Reporters Act.
13    As soon as may be after June 26, 1980 (the effective date
14of Public Act 81-1255), the Department of Revenue shall
15certify to the Treasurer the amount of net replacement revenue
16paid into the General Revenue Fund prior to that effective
17date from the additional tax imposed by Section 2a.1 of the
18Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;
19Section 2a.1 of the Public Utilities Revenue Act; Section 3 of
20the Water Company Invested Capital Tax Act; amounts collected
21by the Department of Revenue under the Telecommunications
22Infrastructure Maintenance Fee Act; and the additional
23personal property tax replacement income tax imposed by the
24Illinois Income Tax Act, as amended by Public Act 81-1st
25Special Session-1. Net replacement revenue shall be defined as
26the total amount paid into and remaining in the General

 

 

10200SB2017ham002- 121 -LRB102 16155 JWD 27453 a

1Revenue Fund as a result of those Acts minus the amount
2outstanding and obligated from the General Revenue Fund in
3state vouchers or warrants prior to June 26, 1980 (the
4effective date of Public Act 81-1255) as refunds to taxpayers
5for overpayment of liability under those Acts.
6    All interest earned by monies accumulated in the Personal
7Property Tax Replacement Fund shall be deposited in such Fund.
8All amounts allocated pursuant to this Section are
9appropriated on a continuing basis.
10    Prior to December 31, 1980, as soon as may be after the end
11of each quarter beginning with the quarter ending December 31,
121979, and on and after December 31, 1980, as soon as may be
13after January 1, March 1, April 1, May 1, July 1, August 1,
14October 1 and December 1 of each year, the Department of
15Revenue shall allocate to each taxing district as defined in
16Section 1-150 of the Property Tax Code, in accordance with the
17provisions of paragraph (2) of this Section the portion of the
18funds held in the Personal Property Tax Replacement Fund which
19is required to be distributed, as provided in paragraph (1),
20for each quarter. Provided, however, under no circumstances
21shall any taxing district during each of the first two years of
22distribution of the taxes imposed by Public Act 81-1st Special
23Session-1 be entitled to an annual allocation which is less
24than the funds such taxing district collected from the 1978
25personal property tax. Provided further that under no
26circumstances shall any taxing district during the third year

 

 

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1of distribution of the taxes imposed by Public Act 81-1st
2Special Session-1 receive less than 60% of the funds such
3taxing district collected from the 1978 personal property tax.
4In the event that the total of the allocations made as above
5provided for all taxing districts, during either of such 3
6years, exceeds the amount available for distribution the
7allocation of each taxing district shall be proportionately
8reduced. Except as provided in Section 13 of this Act, the
9Department shall then certify, pursuant to appropriation, such
10allocations to the State Comptroller who shall pay over to the
11several taxing districts the respective amounts allocated to
12them.
13    Any township which receives an allocation based in whole
14or in part upon personal property taxes which it levied
15pursuant to Section 6-507 or 6-512 of the Illinois Highway
16Code and which was previously required to be paid over to a
17municipality shall immediately pay over to that municipality a
18proportionate share of the personal property replacement funds
19which such township receives.
20    Any municipality or township, other than a municipality
21with a population in excess of 500,000, which receives an
22allocation based in whole or in part on personal property
23taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of
24the Illinois Local Library Act and which was previously
25required to be paid over to a public library shall immediately
26pay over to that library a proportionate share of the personal

 

 

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1property tax replacement funds which such municipality or
2township receives; provided that if such a public library has
3converted to a library organized under the Illinois Public
4Library District Act, regardless of whether such conversion
5has occurred on, after or before January 1, 1988, such
6proportionate share shall be immediately paid over to the
7library district which maintains and operates the library.
8However, any library that has converted prior to January 1,
91988, and which hitherto has not received the personal
10property tax replacement funds, shall receive such funds
11commencing on January 1, 1988.
12    Any township which receives an allocation based in whole
13or in part on personal property taxes which it levied pursuant
14to Section 1c of the Public Graveyards Act and which taxes were
15previously required to be paid over to or used for such public
16cemetery or cemeteries shall immediately pay over to or use
17for such public cemetery or cemeteries a proportionate share
18of the personal property tax replacement funds which the
19township receives.
20    Any taxing district which receives an allocation based in
21whole or in part upon personal property taxes which it levied
22for another governmental body or school district in Cook
23County in 1976 or for another governmental body or school
24district in the remainder of the State in 1977 shall
25immediately pay over to that governmental body or school
26district the amount of personal property replacement funds

 

 

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1which such governmental body or school district would receive
2directly under the provisions of paragraph (2) of this
3Section, had it levied its own taxes.
4        (1) The portion of the Personal Property Tax
5    Replacement Fund required to be distributed as of the time
6    allocation is required to be made shall be the amount
7    available in such Fund as of the time allocation is
8    required to be made.
9        The amount available for distribution shall be the
10    total amount in the fund at such time minus the necessary
11    administrative and other authorized expenses as limited by
12    the appropriation and the amount determined by: (a) $2.8
13    million for fiscal year 1981; (b) for fiscal year 1982,
14    .54% of the funds distributed from the fund during the
15    preceding fiscal year; (c) for fiscal year 1983 through
16    fiscal year 1988, .54% of the funds distributed from the
17    fund during the preceding fiscal year less .02% of such
18    fund for fiscal year 1983 and less .02% of such funds for
19    each fiscal year thereafter; (d) for fiscal year 1989
20    through fiscal year 2011 no more than 105% of the actual
21    administrative expenses of the prior fiscal year; (e) for
22    fiscal year 2012 and beyond, a sufficient amount to pay
23    (i) stipends, additional compensation, salary
24    reimbursements, and other amounts directed to be paid out
25    of this Fund for local officials as authorized or required
26    by statute and (ii) the ordinary and contingent expenses

 

 

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1    of the Property Tax Appeal Board and the expenses of the
2    Department of Revenue incurred in administering the
3    collection and distribution of moneys paid into the Fund;
4    (f) for fiscal years 2012 and 2013 only, a sufficient
5    amount to pay stipends, additional compensation, salary
6    reimbursements, and other amounts directed to be paid out
7    of this Fund for regional offices and officials as
8    authorized or required by statute; or (g) for fiscal years
9    2018 through 2022 2021 only, a sufficient amount to pay
10    amounts directed to be paid out of this Fund for public
11    community college base operating grants and local health
12    protection grants to certified local health departments as
13    authorized or required by appropriation or statute. Such
14    portion of the fund shall be determined after the transfer
15    into the General Revenue Fund due to refunds, if any, paid
16    from the General Revenue Fund during the preceding
17    quarter. If at any time, for any reason, there is
18    insufficient amount in the Personal Property Tax
19    Replacement Fund for payments for regional offices and
20    officials or local officials or payment of costs of
21    administration or for transfers due to refunds at the end
22    of any particular month, the amount of such insufficiency
23    shall be carried over for the purposes of payments for
24    regional offices and officials, local officials, transfers
25    into the General Revenue Fund, and costs of administration
26    to the following month or months. Net replacement revenue

 

 

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1    held, and defined above, shall be transferred by the
2    Treasurer and Comptroller to the Personal Property Tax
3    Replacement Fund within 10 days of such certification.
4        (2) Each quarterly allocation shall first be
5    apportioned in the following manner: 51.65% for taxing
6    districts in Cook County and 48.35% for taxing districts
7    in the remainder of the State.
8    The Personal Property Replacement Ratio of each taxing
9district outside Cook County shall be the ratio which the Tax
10Base of that taxing district bears to the Downstate Tax Base.
11The Tax Base of each taxing district outside of Cook County is
12the personal property tax collections for that taxing district
13for the 1977 tax year. The Downstate Tax Base is the personal
14property tax collections for all taxing districts in the State
15outside of Cook County for the 1977 tax year. The Department of
16Revenue shall have authority to review for accuracy and
17completeness the personal property tax collections for each
18taxing district outside Cook County for the 1977 tax year.
19    The Personal Property Replacement Ratio of each Cook
20County taxing district shall be the ratio which the Tax Base of
21that taxing district bears to the Cook County Tax Base. The Tax
22Base of each Cook County taxing district is the personal
23property tax collections for that taxing district for the 1976
24tax year. The Cook County Tax Base is the personal property tax
25collections for all taxing districts in Cook County for the
261976 tax year. The Department of Revenue shall have authority

 

 

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1to review for accuracy and completeness the personal property
2tax collections for each taxing district within Cook County
3for the 1976 tax year.
4    For all purposes of this Section 12, amounts paid to a
5taxing district for such tax years as may be applicable by a
6foreign corporation under the provisions of Section 7-202 of
7the Public Utilities Act, as amended, shall be deemed to be
8personal property taxes collected by such taxing district for
9such tax years as may be applicable. The Director shall
10determine from the Illinois Commerce Commission, for any tax
11year as may be applicable, the amounts so paid by any such
12foreign corporation to any and all taxing districts. The
13Illinois Commerce Commission shall furnish such information to
14the Director. For all purposes of this Section 12, the
15Director shall deem such amounts to be collected personal
16property taxes of each such taxing district for the applicable
17tax year or years.
18    Taxing districts located both in Cook County and in one or
19more other counties shall receive both a Cook County
20allocation and a Downstate allocation determined in the same
21way as all other taxing districts.
22    If any taxing district in existence on July 1, 1979 ceases
23to exist, or discontinues its operations, its Tax Base shall
24thereafter be deemed to be zero. If the powers, duties and
25obligations of the discontinued taxing district are assumed by
26another taxing district, the Tax Base of the discontinued

 

 

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1taxing district shall be added to the Tax Base of the taxing
2district assuming such powers, duties and obligations.
3    If two or more taxing districts in existence on July 1,
41979, or a successor or successors thereto shall consolidate
5into one taxing district, the Tax Base of such consolidated
6taxing district shall be the sum of the Tax Bases of each of
7the taxing districts which have consolidated.
8    If a single taxing district in existence on July 1, 1979,
9or a successor or successors thereto shall be divided into two
10or more separate taxing districts, the tax base of the taxing
11district so divided shall be allocated to each of the
12resulting taxing districts in proportion to the then current
13equalized assessed value of each resulting taxing district.
14    If a portion of the territory of a taxing district is
15disconnected and annexed to another taxing district of the
16same type, the Tax Base of the taxing district from which
17disconnection was made shall be reduced in proportion to the
18then current equalized assessed value of the disconnected
19territory as compared with the then current equalized assessed
20value within the entire territory of the taxing district prior
21to disconnection, and the amount of such reduction shall be
22added to the Tax Base of the taxing district to which
23annexation is made.
24    If a community college district is created after July 1,
251979, beginning on January 1, 1996 (the effective date of
26Public Act 89-327), its Tax Base shall be 3.5% of the sum of

 

 

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1the personal property tax collected for the 1977 tax year
2within the territorial jurisdiction of the district.
3    The amounts allocated and paid to taxing districts
4pursuant to the provisions of Public Act 81-1st Special
5Session-1 shall be deemed to be substitute revenues for the
6revenues derived from taxes imposed on personal property
7pursuant to the provisions of the "Revenue Act of 1939" or "An
8Act for the assessment and taxation of private car line
9companies", approved July 22, 1943, as amended, or Section 414
10of the Illinois Insurance Code, prior to the abolition of such
11taxes and shall be used for the same purposes as the revenues
12derived from ad valorem taxes on real estate.
13    Monies received by any taxing districts from the Personal
14Property Tax Replacement Fund shall be first applied toward
15payment of the proportionate amount of debt service which was
16previously levied and collected from extensions against
17personal property on bonds outstanding as of December 31, 1978
18and next applied toward payment of the proportionate share of
19the pension or retirement obligations of the taxing district
20which were previously levied and collected from extensions
21against personal property. For each such outstanding bond
22issue, the County Clerk shall determine the percentage of the
23debt service which was collected from extensions against real
24estate in the taxing district for 1978 taxes payable in 1979,
25as related to the total amount of such levies and collections
26from extensions against both real and personal property. For

 

 

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11979 and subsequent years' taxes, the County Clerk shall levy
2and extend taxes against the real estate of each taxing
3district which will yield the said percentage or percentages
4of the debt service on such outstanding bonds. The balance of
5the amount necessary to fully pay such debt service shall
6constitute a first and prior lien upon the monies received by
7each such taxing district through the Personal Property Tax
8Replacement Fund and shall be first applied or set aside for
9such purpose. In counties having fewer than 3,000,000
10inhabitants, the amendments to this paragraph as made by
11Public Act 81-1255 shall be first applicable to 1980 taxes to
12be collected in 1981.
13(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
14101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
15    Section 3-55. The General Obligation Bond Act is amended
16by changing Section 16 as follows:
 
17    (30 ILCS 330/16)  (from Ch. 127, par. 666)
18    Sec. 16. Refunding Bonds. The State of Illinois is
19authorized to issue, sell, and provide for the retirement of
20General Obligation Bonds of the State of Illinois in the
21amount of $4,839,025,000, at any time and from time to time
22outstanding, for the purpose of refunding any State of
23Illinois general obligation Bonds then outstanding, including
24(i) the payment of any redemption premium thereon, (ii) any

 

 

10200SB2017ham002- 131 -LRB102 16155 JWD 27453 a

1reasonable expenses of such refunding, (iii) any interest
2accrued or to accrue to the earliest or any subsequent date of
3redemption or maturity of such outstanding Bonds, (iv) for
4fiscal year 2019 only, any necessary payments to providers of
5interest rate exchange agreements in connection with the
6termination of such agreements by the State in connection with
7the refunding, and (v) any interest to accrue to the first
8interest payment on the refunding Bonds; provided that all
9non-refunding Bonds in an issue that includes refunding Bonds
10shall mature no later than the final maturity date of Bonds
11being refunded; provided that no refunding Bonds shall be
12offered for sale unless the net present value of debt service
13savings to be achieved by the issuance of the refunding Bonds
14is 3% or more of the principal amount of the refunding Bonds to
15be issued; and further provided that, except for refunding
16Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or
172019, or 2022, the maturities of the refunding Bonds shall not
18extend beyond the maturities of the Bonds they refund, so that
19for each fiscal year in the maturity schedule of a particular
20issue of refunding Bonds, the total amount of refunding
21principal maturing and redemption amounts due in that fiscal
22year and all prior fiscal years in that schedule shall be
23greater than or equal to the total amount of refunded
24principal and redemption amounts that had been due over that
25year and all prior fiscal years prior to the refunding.
26    The Governor shall notify the State Treasurer and

 

 

10200SB2017ham002- 132 -LRB102 16155 JWD 27453 a

1Comptroller of such refunding. The proceeds received from the
2sale of refunding Bonds shall be used for the retirement at
3maturity or redemption of such outstanding Bonds on any
4maturity or redemption date and, pending such use, shall be
5placed in escrow, subject to such terms and conditions as
6shall be provided for in the Bond Sale Order relating to the
7Refunding Bonds. Proceeds not needed for deposit in an escrow
8account shall be deposited in the General Obligation Bond
9Retirement and Interest Fund. This Act shall constitute an
10irrevocable and continuing appropriation of all amounts
11necessary to establish an escrow account for the purpose of
12refunding outstanding general obligation Bonds and to pay the
13reasonable expenses of such refunding and of the issuance and
14sale of the refunding Bonds. Any such escrowed proceeds may be
15invested and reinvested in direct obligations of the United
16States of America, maturing at such time or times as shall be
17appropriate to assure the prompt payment, when due, of the
18principal of and interest and redemption premium, if any, on
19the refunded Bonds. After the terms of the escrow have been
20fully satisfied, any remaining balance of such proceeds and
21interest, income and profits earned or realized on the
22investments thereof shall be paid into the General Revenue
23Fund. The liability of the State upon the Bonds shall
24continue, provided that the holders thereof shall thereafter
25be entitled to payment only out of the moneys deposited in the
26escrow account.

 

 

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1    Except as otherwise herein provided in this Section, such
2refunding Bonds shall in all other respects be subject to the
3terms and conditions of this Act.
4(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
5100-587, eff. 6-4-18.)
 
6    Section 3-60. The Metropolitan Civic Center Support Act is
7amended by changing Section 5 and by adding Sections 20 and 21
8as follows:
 
9    (30 ILCS 355/5)  (from Ch. 85, par. 1395)
10    Sec. 5. To the extent that moneys in the MEAOB Fund, in the
11opinion of the Governor and the Director of the Governor's
12Office of Management and Budget, are in excess of 125% of the
13maximum debt service in any fiscal year, the Governor shall
14notify the Comptroller and the State Treasurer of that fact,
15who upon receipt of such notification shall transfer the
16excess moneys from the MEAOB Fund to the General Revenue Fund.
17By June 30, 2021, the State Comptroller shall direct and the
18State Treasurer shall transfer any remaining balance from the
19MEAOB Fund into the General Revenue Fund. Upon completion of
20the transfer of the remaining balance, the MEAOB Fund is
21dissolved, and any future deposits due to that Fund and any
22outstanding obligations or liabilities of that Fund pass to
23the General Revenue Fund.
24(Source: P.A. 94-793, eff. 5-19-06.)
 

 

 

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1    (30 ILCS 355/20 new)
2    Sec. 20. Transfers. By June 30, 2021, the State
3Comptroller shall direct and the State Treasurer shall
4transfer any remaining balance from the Illinois Civic Center
5Bond Retirement and Interest Fund into the General Obligation
6Bond Retirement and Interest Fund. Upon completion of the
7transfers, the Illinois Civic Center Bond Retirement and
8Interest Fund and the Illinois Civic Center Bond Fund are
9dissolved.
 
10    (30 ILCS 355/21 new)
11    Sec. 21. Repealer. This Act is repealed July 1, 2021.
 
12    Section 3-65. The Build Illinois Bond Act is amended by
13changing Section 15 as follows:
 
14    (30 ILCS 425/15)  (from Ch. 127, par. 2815)
15    Sec. 15. Refunding Bonds. Refunding Bonds are hereby
16authorized for the purpose of refunding any outstanding Bonds,
17including the payment of any redemption premium thereon, any
18reasonable expenses of such refunding, and any interest
19accrued or to accrue to the earliest or any subsequent date of
20redemption or maturity of outstanding Bonds; provided that all
21non-refunding Bonds in an issue that includes refunding Bonds
22shall mature no later than the final maturity date of Bonds

 

 

10200SB2017ham002- 135 -LRB102 16155 JWD 27453 a

1being refunded; provided that no refunding Bonds shall be
2offered for sale unless the net present value of debt service
3savings to be achieved by the issuance of the refunding Bonds
4is 3% or more of the principal amount of the refunding Bonds to
5be issued; and further provided that, except for refunding
6Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018,
7or 2019, or 2022 the maturities of the refunding Bonds shall
8not extend beyond the maturities of the Bonds they refund, so
9that for each fiscal year in the maturity schedule of a
10particular issue of refunding Bonds, the total amount of
11refunding principal maturing and redemption amounts due in
12that fiscal year and all prior fiscal years in that schedule
13shall be greater than or equal to the total amount of refunded
14principal and redemption amounts that had been due over that
15year and all prior fiscal years prior to the refunding.
16    Refunding Bonds may be sold in such amounts and at such
17times, as directed by the Governor upon recommendation by the
18Director of the Governor's Office of Management and Budget.
19The Governor shall notify the State Treasurer and Comptroller
20of such refunding. The proceeds received from the sale of
21refunding Bonds shall be used for the retirement at maturity
22or redemption of such outstanding Bonds on any maturity or
23redemption date and, pending such use, shall be placed in
24escrow, subject to such terms and conditions as shall be
25provided for in the Bond Sale Order relating to the refunding
26Bonds. This Act shall constitute an irrevocable and continuing

 

 

10200SB2017ham002- 136 -LRB102 16155 JWD 27453 a

1appropriation of all amounts necessary to establish an escrow
2account for the purpose of refunding outstanding Bonds and to
3pay the reasonable expenses of such refunding and of the
4issuance and sale of the refunding Bonds. Any such escrowed
5proceeds may be invested and reinvested in direct obligations
6of the United States of America, maturing at such time or times
7as shall be appropriate to assure the prompt payment, when
8due, of the principal of and interest and redemption premium,
9if any, on the refunded Bonds. After the terms of the escrow
10have been fully satisfied, any remaining balance of such
11proceeds and interest, income and profits earned or realized
12on the investments thereof shall be paid into the General
13Revenue Fund. The liability of the State upon the refunded
14Bonds shall continue, provided that the holders thereof shall
15thereafter be entitled to payment only out of the moneys
16deposited in the escrow account and the refunded Bonds shall
17be deemed paid, discharged and no longer to be outstanding.
18    Except as otherwise herein provided in this Section, such
19refunding Bonds shall in all other respects be issued pursuant
20to and subject to the terms and conditions of this Act and
21shall be secured by and payable from only the funds and sources
22which are provided under this Act.
23(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
24100-587, eff. 6-4-18.)
 
25    Section 3-70. The Illinois Coal Technology Development

 

 

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1Assistance Act is amended by changing Section 3 as follows:
 
2    (30 ILCS 730/3)  (from Ch. 96 1/2, par. 8203)
3    Sec. 3. Transfers to Coal Technology Development
4Assistance Fund.
5    (a) As soon as may be practicable after the first day of
6each month, the Department of Revenue shall certify to the
7Treasurer an amount equal to 1/64 of the revenue realized from
8the tax imposed by the Electricity Excise Tax Law, Section 2 of
9the Public Utilities Revenue Act, Section 2 of the Messages
10Tax Act, and Section 2 of the Gas Revenue Tax Act, during the
11preceding month. Upon receipt of the certification, the
12Treasurer shall transfer the amount shown on such
13certification from the General Revenue Fund to the Coal
14Technology Development Assistance Fund, which is hereby
15created as a special fund in the State treasury, except that no
16transfer shall be made in any month in which the Fund has
17reached the following balance:
18        (1) (Blank).
19        (2) (Blank).
20        (3) (Blank).
21        (4) (Blank).
22        (5) (Blank).
23        (6) Expect as otherwise provided in subsection (b),
24    during fiscal year 2006 and each fiscal year thereafter,
25    an amount equal to the sum of $10,000,000 plus additional

 

 

10200SB2017ham002- 138 -LRB102 16155 JWD 27453 a

1    moneys deposited into the Coal Technology Development
2    Assistance Fund from the Renewable Energy Resources and
3    Coal Technology Development Assistance Charge under
4    Section 6.5 of the Renewable Energy, Energy Efficiency,
5    and Coal Resources Development Law of 1997.
6    (b) During fiscal years 2019 through 2022 2021 only, the
7Treasurer shall make no transfers from the General Revenue
8Fund to the Coal Technology Development Assistance Fund.
9(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
10101-636, eff. 6-10-20.)
 
11    Section 3-75. The Small Business Development Act is
12amended by changing Section 9-10 as follows:
 
13    (30 ILCS 750/9-10)  (from Ch. 127, par. 2709-10)
14    Sec. 9-10. Federal Programs.
15    (a) The Department is authorized to accept and expend
16federal moneys monies pursuant to this Article except that the
17terms and conditions hereunder which are inconsistent with, or
18prohibited by, or more restrictive than the federal
19authorization under which such moneys monies are made
20available shall not apply with respect to the expenditure of
21such moneys monies.
22    (b) The Department is authorized to receive and expend
23federal funds made available pursuant to the federal State
24Small Business Credit Initiative Act of 2010 as amended by

 

 

10200SB2017ham002- 139 -LRB102 16155 JWD 27453 a

1Section 3301 of the federal American Rescue Plan Act of 2021,
2enacted in response to the COVID-19 public health emergency.
3        (1) Such funds may be deposited into the State Small
4    Business Credit Initiative Fund and may be used by the
5    Department, subject to appropriation, for any permitted
6    purposes in accordance with the federal State Small
7    Business Credit Initiative Act of 2010 as amended by
8    Section 3301 of the federal American Rescue Plan Act of
9    2021 and any related federal guidance.
10        (2) Permitted purposes include to provide support to
11    small businesses responding to and recovering from the
12    economic effects of the COVID–19 pandemic, to ensure
13    business enterprises owned and controlled by socially and
14    economically disadvantaged individuals have access to
15    credit and investments, to provide technical assistance to
16    help small businesses applying for various support
17    programs, and to pay reasonable costs of administering the
18    initiative.
19        (3) Terms such as "business enterprise owned and
20    controlled by socially and economically disadvantaged
21    individuals", "socially and economically disadvantaged
22    individual" and "very small business", and any other terms
23    defined in the federal State Small Business Credit
24    Initiative Act of 2010 as amended by Section 3301 of the
25    federal American Rescue Plan Act of 2021 and any related
26    federal guidance, have the same meaning for purposes of

 

 

10200SB2017ham002- 140 -LRB102 16155 JWD 27453 a

1    the Department's implementation of this initiative. The
2    term "small business" includes both for-profit and
3    not-for-profit business enterprises to the extent
4    permitted by federal law and guidance.
5        (4) The Department may use such funds to enter into
6    technical assistance agreements and other agreements with
7    both for-profit and not-for-profit business enterprises
8    and may provide technical assistance to small businesses
9    to the extent permitted by federal law and guidance.
10(Source: P.A. 84-109.)
 
11    Section 3-80. The Illinois Income Tax Act is amended by
12changing Section 901 as follows:
 
13    (35 ILCS 5/901)
14    (Text of Section without the changes made by P.A. 101-8,
15which did not take effect (see Section 99 of P.A. 101-8))
16    Sec. 901. Collection authority.
17    (a) In general. The Department shall collect the taxes
18imposed by this Act. The Department shall collect certified
19past due child support amounts under Section 2505-650 of the
20Department of Revenue Law of the Civil Administrative Code of
21Illinois. Except as provided in subsections (b), (c), (e),
22(f), (g), and (h) of this Section, money collected pursuant to
23subsections (a) and (b) of Section 201 of this Act shall be
24paid into the General Revenue Fund in the State treasury;

 

 

10200SB2017ham002- 141 -LRB102 16155 JWD 27453 a

1money collected pursuant to subsections (c) and (d) of Section
2201 of this Act shall be paid into the Personal Property Tax
3Replacement Fund, a special fund in the State Treasury; and
4money collected under Section 2505-650 of the Department of
5Revenue Law of the Civil Administrative Code of Illinois shall
6be paid into the Child Support Enforcement Trust Fund, a
7special fund outside the State Treasury, or to the State
8Disbursement Unit established under Section 10-26 of the
9Illinois Public Aid Code, as directed by the Department of
10Healthcare and Family Services.
11    (b) Local Government Distributive Fund. Beginning August
121, 2017, the Treasurer shall transfer each month from the
13General Revenue Fund to the Local Government Distributive Fund
14an amount equal to the sum of (i) 6.06% (10% of the ratio of
15the 3% individual income tax rate prior to 2011 to the 4.95%
16individual income tax rate after July 1, 2017) of the net
17revenue realized from the tax imposed by subsections (a) and
18(b) of Section 201 of this Act upon individuals, trusts, and
19estates during the preceding month and (ii) 6.85% (10% of the
20ratio of the 4.8% corporate income tax rate prior to 2011 to
21the 7% corporate income tax rate after July 1, 2017) of the net
22revenue realized from the tax imposed by subsections (a) and
23(b) of Section 201 of this Act upon corporations during the
24preceding month. Net revenue realized for a month shall be
25defined as the revenue from the tax imposed by subsections (a)
26and (b) of Section 201 of this Act which is deposited in the

 

 

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1General Revenue Fund, the Education Assistance Fund, the
2Income Tax Surcharge Local Government Distributive Fund, the
3Fund for the Advancement of Education, and the Commitment to
4Human Services Fund during the month minus the amount paid out
5of the General Revenue Fund in State warrants during that same
6month as refunds to taxpayers for overpayment of liability
7under the tax imposed by subsections (a) and (b) of Section 201
8of this Act.
9    Notwithstanding any provision of law to the contrary,
10beginning on July 6, 2017 (the effective date of Public Act
11100-23), those amounts required under this subsection (b) to
12be transferred by the Treasurer into the Local Government
13Distributive Fund from the General Revenue Fund shall be
14directly deposited into the Local Government Distributive Fund
15as the revenue is realized from the tax imposed by subsections
16(a) and (b) of Section 201 of this Act.
17    For State fiscal year 2020 only, notwithstanding any
18provision of law to the contrary, the total amount of revenue
19and deposits under this Section attributable to revenues
20realized during State fiscal year 2020 shall be reduced by 5%.
21    (c) Deposits Into Income Tax Refund Fund.
22        (1) Beginning on January 1, 1989 and thereafter, the
23    Department shall deposit a percentage of the amounts
24    collected pursuant to subsections (a) and (b)(1), (2), and
25    (3) of Section 201 of this Act into a fund in the State
26    treasury known as the Income Tax Refund Fund. Beginning

 

 

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1    with State fiscal year 1990 and for each fiscal year
2    thereafter, the percentage deposited into the Income Tax
3    Refund Fund during a fiscal year shall be the Annual
4    Percentage. For fiscal year 2011, the Annual Percentage
5    shall be 8.75%. For fiscal year 2012, the Annual
6    Percentage shall be 8.75%. For fiscal year 2013, the
7    Annual Percentage shall be 9.75%. For fiscal year 2014,
8    the Annual Percentage shall be 9.5%. For fiscal year 2015,
9    the Annual Percentage shall be 10%. For fiscal year 2018,
10    the Annual Percentage shall be 9.8%. For fiscal year 2019,
11    the Annual Percentage shall be 9.7%. For fiscal year 2020,
12    the Annual Percentage shall be 9.5%. For fiscal year 2021,
13    the Annual Percentage shall be 9%. For fiscal year 2022,
14    the Annual Percentage shall be 9.25%. For all other fiscal
15    years, the Annual Percentage shall be calculated as a
16    fraction, the numerator of which shall be the amount of
17    refunds approved for payment by the Department during the
18    preceding fiscal year as a result of overpayment of tax
19    liability under subsections (a) and (b)(1), (2), and (3)
20    of Section 201 of this Act plus the amount of such refunds
21    remaining approved but unpaid at the end of the preceding
22    fiscal year, minus the amounts transferred into the Income
23    Tax Refund Fund from the Tobacco Settlement Recovery Fund,
24    and the denominator of which shall be the amounts which
25    will be collected pursuant to subsections (a) and (b)(1),
26    (2), and (3) of Section 201 of this Act during the

 

 

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1    preceding fiscal year; except that in State fiscal year
2    2002, the Annual Percentage shall in no event exceed 7.6%.
3    The Director of Revenue shall certify the Annual
4    Percentage to the Comptroller on the last business day of
5    the fiscal year immediately preceding the fiscal year for
6    which it is to be effective.
7        (2) Beginning on January 1, 1989 and thereafter, the
8    Department shall deposit a percentage of the amounts
9    collected pursuant to subsections (a) and (b)(6), (7), and
10    (8), (c) and (d) of Section 201 of this Act into a fund in
11    the State treasury known as the Income Tax Refund Fund.
12    Beginning with State fiscal year 1990 and for each fiscal
13    year thereafter, the percentage deposited into the Income
14    Tax Refund Fund during a fiscal year shall be the Annual
15    Percentage. For fiscal year 2011, the Annual Percentage
16    shall be 17.5%. For fiscal year 2012, the Annual
17    Percentage shall be 17.5%. For fiscal year 2013, the
18    Annual Percentage shall be 14%. For fiscal year 2014, the
19    Annual Percentage shall be 13.4%. For fiscal year 2015,
20    the Annual Percentage shall be 14%. For fiscal year 2018,
21    the Annual Percentage shall be 17.5%. For fiscal year
22    2019, the Annual Percentage shall be 15.5%. For fiscal
23    year 2020, the Annual Percentage shall be 14.25%. For
24    fiscal year 2021, the Annual Percentage shall be 14%. For
25    fiscal year 2022, the Annual Percentage shall be 15%. For
26    all other fiscal years, the Annual Percentage shall be

 

 

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1    calculated as a fraction, the numerator of which shall be
2    the amount of refunds approved for payment by the
3    Department during the preceding fiscal year as a result of
4    overpayment of tax liability under subsections (a) and
5    (b)(6), (7), and (8), (c) and (d) of Section 201 of this
6    Act plus the amount of such refunds remaining approved but
7    unpaid at the end of the preceding fiscal year, and the
8    denominator of which shall be the amounts which will be
9    collected pursuant to subsections (a) and (b)(6), (7), and
10    (8), (c) and (d) of Section 201 of this Act during the
11    preceding fiscal year; except that in State fiscal year
12    2002, the Annual Percentage shall in no event exceed 23%.
13    The Director of Revenue shall certify the Annual
14    Percentage to the Comptroller on the last business day of
15    the fiscal year immediately preceding the fiscal year for
16    which it is to be effective.
17        (3) The Comptroller shall order transferred and the
18    Treasurer shall transfer from the Tobacco Settlement
19    Recovery Fund to the Income Tax Refund Fund (i)
20    $35,000,000 in January, 2001, (ii) $35,000,000 in January,
21    2002, and (iii) $35,000,000 in January, 2003.
22    (d) Expenditures from Income Tax Refund Fund.
23        (1) Beginning January 1, 1989, money in the Income Tax
24    Refund Fund shall be expended exclusively for the purpose
25    of paying refunds resulting from overpayment of tax
26    liability under Section 201 of this Act and for making

 

 

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1    transfers pursuant to this subsection (d).
2        (2) The Director shall order payment of refunds
3    resulting from overpayment of tax liability under Section
4    201 of this Act from the Income Tax Refund Fund only to the
5    extent that amounts collected pursuant to Section 201 of
6    this Act and transfers pursuant to this subsection (d) and
7    item (3) of subsection (c) have been deposited and
8    retained in the Fund.
9        (3) As soon as possible after the end of each fiscal
10    year, the Director shall order transferred and the State
11    Treasurer and State Comptroller shall transfer from the
12    Income Tax Refund Fund to the Personal Property Tax
13    Replacement Fund an amount, certified by the Director to
14    the Comptroller, equal to the excess of the amount
15    collected pursuant to subsections (c) and (d) of Section
16    201 of this Act deposited into the Income Tax Refund Fund
17    during the fiscal year over the amount of refunds
18    resulting from overpayment of tax liability under
19    subsections (c) and (d) of Section 201 of this Act paid
20    from the Income Tax Refund Fund during the fiscal year.
21        (4) As soon as possible after the end of each fiscal
22    year, the Director shall order transferred and the State
23    Treasurer and State Comptroller shall transfer from the
24    Personal Property Tax Replacement Fund to the Income Tax
25    Refund Fund an amount, certified by the Director to the
26    Comptroller, equal to the excess of the amount of refunds

 

 

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1    resulting from overpayment of tax liability under
2    subsections (c) and (d) of Section 201 of this Act paid
3    from the Income Tax Refund Fund during the fiscal year
4    over the amount collected pursuant to subsections (c) and
5    (d) of Section 201 of this Act deposited into the Income
6    Tax Refund Fund during the fiscal year.
7        (4.5) As soon as possible after the end of fiscal year
8    1999 and of each fiscal year thereafter, the Director
9    shall order transferred and the State Treasurer and State
10    Comptroller shall transfer from the Income Tax Refund Fund
11    to the General Revenue Fund any surplus remaining in the
12    Income Tax Refund Fund as of the end of such fiscal year;
13    excluding for fiscal years 2000, 2001, and 2002 amounts
14    attributable to transfers under item (3) of subsection (c)
15    less refunds resulting from the earned income tax credit.
16        (5) This Act shall constitute an irrevocable and
17    continuing appropriation from the Income Tax Refund Fund
18    for the purpose of paying refunds upon the order of the
19    Director in accordance with the provisions of this
20    Section.
21    (e) Deposits into the Education Assistance Fund and the
22Income Tax Surcharge Local Government Distributive Fund. On
23July 1, 1991, and thereafter, of the amounts collected
24pursuant to subsections (a) and (b) of Section 201 of this Act,
25minus deposits into the Income Tax Refund Fund, the Department
26shall deposit 7.3% into the Education Assistance Fund in the

 

 

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1State Treasury. Beginning July 1, 1991, and continuing through
2January 31, 1993, of the amounts collected pursuant to
3subsections (a) and (b) of Section 201 of the Illinois Income
4Tax Act, minus deposits into the Income Tax Refund Fund, the
5Department shall deposit 3.0% into the Income Tax Surcharge
6Local Government Distributive Fund in the State Treasury.
7Beginning February 1, 1993 and continuing through June 30,
81993, of the amounts collected pursuant to subsections (a) and
9(b) of Section 201 of the Illinois Income Tax Act, minus
10deposits into the Income Tax Refund Fund, the Department shall
11deposit 4.4% into the Income Tax Surcharge Local Government
12Distributive Fund in the State Treasury. Beginning July 1,
131993, and continuing through June 30, 1994, of the amounts
14collected under subsections (a) and (b) of Section 201 of this
15Act, minus deposits into the Income Tax Refund Fund, the
16Department shall deposit 1.475% into the Income Tax Surcharge
17Local Government Distributive Fund in the State Treasury.
18    (f) Deposits into the Fund for the Advancement of
19Education. Beginning February 1, 2015, the Department shall
20deposit the following portions of the revenue realized from
21the tax imposed upon individuals, trusts, and estates by
22subsections (a) and (b) of Section 201 of this Act, minus
23deposits into the Income Tax Refund Fund, into the Fund for the
24Advancement of Education:
25        (1) beginning February 1, 2015, and prior to February
26    1, 2025, 1/30; and

 

 

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1        (2) beginning February 1, 2025, 1/26.
2    If the rate of tax imposed by subsection (a) and (b) of
3Section 201 is reduced pursuant to Section 201.5 of this Act,
4the Department shall not make the deposits required by this
5subsection (f) on or after the effective date of the
6reduction.
7    (g) Deposits into the Commitment to Human Services Fund.
8Beginning February 1, 2015, the Department shall deposit the
9following portions of the revenue realized from the tax
10imposed upon individuals, trusts, and estates by subsections
11(a) and (b) of Section 201 of this Act, minus deposits into the
12Income Tax Refund Fund, into the Commitment to Human Services
13Fund:
14        (1) beginning February 1, 2015, and prior to February
15    1, 2025, 1/30; and
16        (2) beginning February 1, 2025, 1/26.
17    If the rate of tax imposed by subsection (a) and (b) of
18Section 201 is reduced pursuant to Section 201.5 of this Act,
19the Department shall not make the deposits required by this
20subsection (g) on or after the effective date of the
21reduction.
22    (h) Deposits into the Tax Compliance and Administration
23Fund. Beginning on the first day of the first calendar month to
24occur on or after August 26, 2014 (the effective date of Public
25Act 98-1098), each month the Department shall pay into the Tax
26Compliance and Administration Fund, to be used, subject to

 

 

10200SB2017ham002- 150 -LRB102 16155 JWD 27453 a

1appropriation, to fund additional auditors and compliance
2personnel at the Department, an amount equal to 1/12 of 5% of
3the cash receipts collected during the preceding fiscal year
4by the Audit Bureau of the Department from the tax imposed by
5subsections (a), (b), (c), and (d) of Section 201 of this Act,
6net of deposits into the Income Tax Refund Fund made from those
7cash receipts.
8(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
9100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
108-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
11eff. 7-12-19; 101-636, eff. 6-10-20.)
 
12    Section 3-85. The Illinois Pension Code is amended by
13changing Section 21-109.1 as follows:
 
14    (40 ILCS 5/21-109.1)  (from Ch. 108 1/2, par. 21-109.1)
15    Sec. 21-109.1. (a) Notwithstanding any law to the
16contrary, State agencies, as defined in the State Auditing
17Act, shall remit to the Comptroller all contributions required
18under subchapters A, B and C of the Federal Insurance
19Contributions Act, at the rates and at the times specified in
20that Act, for wages paid on or after January 1, 1987 on a
21warrant of the State Comptroller.
22    (b) The Comptroller shall establish a fund to be known as
23the Social Security Administration Fund, with the State
24Treasurer as ex officio custodian. Contributions and other

 

 

10200SB2017ham002- 151 -LRB102 16155 JWD 27453 a

1monies received by the Comptroller for the purposes of the
2Federal Insurance Contributions Act shall either be directly
3remitted to the U.S. Secretary of the Treasury or be held in
4trust in such fund, and shall be paid upon the order of the
5Comptroller for:
6        (1) payment of amounts required to be paid to the U. S.
7    Secretary of the Treasury in the amounts and at the times
8    specified in the Federal Insurance Contributions Act; and
9        (2) payment of refunds for overpayments which are not
10    otherwise adjustable.
11    (c) The Comptroller may collect from a State agency the
12actual or anticipated amount of any interest and late charges
13arising from the State agency's failure to collect and remit
14to the Comptroller contributions as required by the Federal
15Insurance Contributions Act. Such interest and charges shall
16be due and payable upon receipt of notice thereof from the
17Comptroller.
18    (d) The Comptroller shall pay to the U. S. Secretary of the
19Treasury such amounts at such times as may be required under
20the Federal Insurance Contributions Act.
21    (e) The Comptroller may direct and the State Treasurer
22shall transfer amounts from the Social Security Administration
23Fund into the Capital Facility and Technology Modernization
24Fund as the Comptroller deems necessary. The Comptroller may
25direct and the State Treasurer shall transfer any such amounts
26so transferred to the Capital Facility and Technology

 

 

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1Modernization Fund back to the Social Security Administration
2Fund at any time.
3(Source: P.A. 86-657; 87-11.)
 
4    Section 3-90. The Fair and Exposition Authority
5Reconstruction Act is amended by changing Section 8 as
6follows:
 
7    (70 ILCS 215/8)  (from Ch. 85, par. 1250.8)
8    Sec. 8. Appropriations may be made from time to time by the
9General Assembly to the Metropolitan Pier and Exposition
10Authority for the payment of principal and interest of bonds
11of the Authority issued under the provisions of this Act and
12for any other lawful purpose of the Authority. Any and all of
13the funds so received shall be kept separate and apart from any
14and all other funds of the Authority. After there has been paid
15into the Metropolitan Fair and Exposition Authority
16Reconstruction Fund in the State Treasury sufficient money,
17pursuant to this Section and Sections 2 and 29 of the Cigarette
18Tax Act, to retire all bonds payable from that Fund, the taxes
19derived from Section 28 of the Illinois Horse Racing Act of
201975 which were required to be paid into that Fund pursuant to
21that Act shall thereafter be paid into the General Revenue
22Fund Metropolitan Exposition, Auditorium and Office Building
23Fund in the State Treasury.
24(Source: P.A. 94-91, eff. 7-1-05.)
 

 

 

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1    Section 3-95. The School Code is amended by changing
2Sections 2-3.117, 10-17a, and 10-22.36 as follows:
 
3    (105 ILCS 5/2-3.117)
4    Sec. 2-3.117. School Technology Program.
5    (a) The State Board of Education is authorized to provide
6technology-based learning resources to school districts to
7improve educational opportunities and student achievement
8throughout the State. These resources may include
9reimbursements for the cost of tuition incurred by a school
10district for approved online courses accessed through the
11State Board of Education's Illinois Virtual Course Catalog
12Program.
13        (1) A school district shall be eligible for
14    reimbursement for the cost of each virtual class accessed
15    through the Illinois Virtual Course Catalog program and
16    successfully completed by a student of the school
17    district, to the extent appropriated funds are available
18    for such reimbursements.
19        (2) A school district shall claim reimbursement on
20    forms and through a process prescribed by the State Board
21    of Education.
22    (b) The State Board of Education is authorized, to the
23extent funds are available, to establish a statewide support
24system for information, professional development, technical

 

 

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1assistance, network design consultation, leadership,
2technology planning consultation, and information exchange; to
3expand school district connectivity; and to increase the
4quantity and quality of student and educator access to on-line
5resources, experts, and communications avenues from moneys
6appropriated for the purposes of this Section.
7    (b-5) The State Board of Education may enter into
8intergovernmental contracts or agreements with other State
9agencies, public community colleges, public libraries, public
10and private colleges and universities, museums on public land,
11and other public agencies in the areas of technology,
12telecommunications, and information access, under such terms
13as the parties may agree, provided that those contracts and
14agreements are in compliance with the Department of Central
15Management Services' mandate to provide telecommunications
16services to all State agencies.
17    (c) (Blank).
18    (d) (Blank).
19(Source: P.A. 95-793, eff. 1-1-09.)
 
20    (105 ILCS 5/10-17a)  (from Ch. 122, par. 10-17a)
21    Sec. 10-17a. State, school district, and school report
22cards.
23    (1) By October 31, 2013 and October 31 of each subsequent
24school year, the State Board of Education, through the State
25Superintendent of Education, shall prepare a State report

 

 

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1card, school district report cards, and school report cards,
2and shall by the most economic means provide to each school
3district in this State, including special charter districts
4and districts subject to the provisions of Article 34, the
5report cards for the school district and each of its schools.
6Because of the impacts of the COVID-19 public health emergency
7during school year 2020-2021, the State Board of Education
8shall have until December 31, 2021 to prepare and provide the
9report cards that would otherwise be due by October 31, 2021.
10    (2) In addition to any information required by federal
11law, the State Superintendent shall determine the indicators
12and presentation of the school report card, which must
13include, at a minimum, the most current data collected and
14maintained by the State Board of Education related to the
15following:
16        (A) school characteristics and student demographics,
17    including average class size, average teaching experience,
18    student racial/ethnic breakdown, and the percentage of
19    students classified as low-income; the percentage of
20    students classified as English learners; the percentage of
21    students who have individualized education plans or 504
22    plans that provide for special education services; the
23    number and percentage of all students who have been
24    assessed for placement in a gifted education or advanced
25    academic program and, of those students: (i) the racial
26    and ethnic breakdown, (ii) the percentage who are

 

 

10200SB2017ham002- 156 -LRB102 16155 JWD 27453 a

1    classified as low-income, and (iii) the number and
2    percentage of students who received direct instruction
3    from a teacher who holds a gifted education endorsement
4    and, of those students, the percentage who are classified
5    as low-income; the percentage of students scoring at the
6    "exceeds expectations" level on the assessments required
7    under Section 2-3.64a-5 of this Code; the percentage of
8    students who annually transferred in or out of the school
9    district; average daily attendance; the per-pupil
10    operating expenditure of the school district; and the
11    per-pupil State average operating expenditure for the
12    district type (elementary, high school, or unit);
13        (B) curriculum information, including, where
14    applicable, Advanced Placement, International
15    Baccalaureate or equivalent courses, dual enrollment
16    courses, foreign language classes, computer science
17    courses, school personnel resources (including Career
18    Technical Education teachers), before and after school
19    programs, extracurricular activities, subjects in which
20    elective classes are offered, health and wellness
21    initiatives (including the average number of days of
22    Physical Education per week per student), approved
23    programs of study, awards received, community
24    partnerships, and special programs such as programming for
25    the gifted and talented, students with disabilities, and
26    work-study students;

 

 

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1        (C) student outcomes, including, where applicable, the
2    percentage of students deemed proficient on assessments of
3    State standards, the percentage of students in the eighth
4    grade who pass Algebra, the percentage of students who
5    participated in workplace learning experiences, the
6    percentage of students enrolled in post-secondary
7    institutions (including colleges, universities, community
8    colleges, trade/vocational schools, and training programs
9    leading to career certification within 2 semesters of high
10    school graduation), the percentage of students graduating
11    from high school who are college and career ready, and the
12    percentage of graduates enrolled in community colleges,
13    colleges, and universities who are in one or more courses
14    that the community college, college, or university
15    identifies as a developmental course;
16        (D) student progress, including, where applicable, the
17    percentage of students in the ninth grade who have earned
18    5 credits or more without failing more than one core
19    class, a measure of students entering kindergarten ready
20    to learn, a measure of growth, and the percentage of
21    students who enter high school on track for college and
22    career readiness;
23        (E) the school environment, including, where
24    applicable, the percentage of students with less than 10
25    absences in a school year, the percentage of teachers with
26    less than 10 absences in a school year for reasons other

 

 

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1    than professional development, leaves taken pursuant to
2    the federal Family Medical Leave Act of 1993, long-term
3    disability, or parental leaves, the 3-year average of the
4    percentage of teachers returning to the school from the
5    previous year, the number of different principals at the
6    school in the last 6 years, the number of teachers who hold
7    a gifted education endorsement, the process and criteria
8    used by the district to determine whether a student is
9    eligible for participation in a gifted education program
10    or advanced academic program and the manner in which
11    parents and guardians are made aware of the process and
12    criteria, 2 or more indicators from any school climate
13    survey selected or approved by the State and administered
14    pursuant to Section 2-3.153 of this Code, with the same or
15    similar indicators included on school report cards for all
16    surveys selected or approved by the State pursuant to
17    Section 2-3.153 of this Code, and the combined percentage
18    of teachers rated as proficient or excellent in their most
19    recent evaluation;
20        (F) a school district's and its individual schools'
21    balanced accountability measure, in accordance with
22    Section 2-3.25a of this Code;
23        (G) the total and per pupil normal cost amount the
24    State contributed to the Teachers' Retirement System of
25    the State of Illinois in the prior fiscal year for the
26    school's employees, which shall be reported to the State

 

 

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1    Board of Education by the Teachers' Retirement System of
2    the State of Illinois;
3        (H) for a school district organized under Article 34
4    of this Code only, State contributions to the Public
5    School Teachers' Pension and Retirement Fund of Chicago
6    and State contributions for health care for employees of
7    that school district;
8        (I) a school district's Final Percent of Adequacy, as
9    defined in paragraph (4) of subsection (f) of Section
10    18-8.15 of this Code;
11        (J) a school district's Local Capacity Target, as
12    defined in paragraph (2) of subsection (c) of Section
13    18-8.15 of this Code, displayed as a percentage amount;
14        (K) a school district's Real Receipts, as defined in
15    paragraph (1) of subsection (d) of Section 18-8.15 of this
16    Code, divided by a school district's Adequacy Target, as
17    defined in paragraph (1) of subsection (b) of Section
18    18-8.15 of this Code, displayed as a percentage amount;
19        (L) a school district's administrative costs;
20        (M) whether or not the school has participated in the
21    Illinois Youth Survey. In this paragraph (M), "Illinois
22    Youth Survey" means a self-report survey, administered in
23    school settings every 2 years, designed to gather
24    information about health and social indicators, including
25    substance abuse patterns and the attitudes of students in
26    grades 8, 10, and 12; and

 

 

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1        (N) whether the school offered its students career and
2    technical education opportunities.
3    The school report card shall also provide information that
4allows for comparing the current outcome, progress, and
5environment data to the State average, to the school data from
6the past 5 years, and to the outcomes, progress, and
7environment of similar schools based on the type of school and
8enrollment of low-income students, special education students,
9and English learners.
10    As used in this subsection (2):
11    "Administrative costs" means costs associated with
12executive, administrative, or managerial functions within the
13school district that involve planning, organizing, managing,
14or directing the school district.
15    "Advanced academic program" means a course of study to
16which students are assigned based on advanced cognitive
17ability or advanced academic achievement compared to local age
18peers and in which the curriculum is substantially
19differentiated from the general curriculum to provide
20appropriate challenge and pace.
21    "Computer science" means the study of computers and
22algorithms, including their principles, their hardware and
23software designs, their implementation, and their impact on
24society. "Computer science" does not include the study of
25everyday uses of computers and computer applications, such as
26keyboarding or accessing the Internet.

 

 

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1    "Gifted education" means educational services, including
2differentiated curricula and instructional methods, designed
3to meet the needs of gifted children as defined in Article 14A
4of this Code.
5    For the purposes of paragraph (A) of this subsection (2),
6"average daily attendance" means the average of the actual
7number of attendance days during the previous school year for
8any enrolled student who is subject to compulsory attendance
9by Section 26-1 of this Code at each school and charter school.
10    (3) At the discretion of the State Superintendent, the
11school district report card shall include a subset of the
12information identified in paragraphs (A) through (E) of
13subsection (2) of this Section, as well as information
14relating to the operating expense per pupil and other finances
15of the school district, and the State report card shall
16include a subset of the information identified in paragraphs
17(A) through (E) and paragraph (N) of subsection (2) of this
18Section. The school district report card shall include the
19average daily attendance, as that term is defined in
20subsection (2) of this Section, of students who have
21individualized education programs and students who have 504
22plans that provide for special education services within the
23school district.
24    (4) Notwithstanding anything to the contrary in this
25Section, in consultation with key education stakeholders, the
26State Superintendent shall at any time have the discretion to

 

 

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1amend or update any and all metrics on the school, district, or
2State report card.
3    (5) Annually, no more than 30 calendar days after receipt
4of the school district and school report cards from the State
5Superintendent of Education, each school district, including
6special charter districts and districts subject to the
7provisions of Article 34, shall present such report cards at a
8regular school board meeting subject to applicable notice
9requirements, post the report cards on the school district's
10Internet web site, if the district maintains an Internet web
11site, make the report cards available to a newspaper of
12general circulation serving the district, and, upon request,
13send the report cards home to a parent (unless the district
14does not maintain an Internet web site, in which case the
15report card shall be sent home to parents without request). If
16the district posts the report card on its Internet web site,
17the district shall send a written notice home to parents
18stating (i) that the report card is available on the web site,
19(ii) the address of the web site, (iii) that a printed copy of
20the report card will be sent to parents upon request, and (iv)
21the telephone number that parents may call to request a
22printed copy of the report card.
23    (6) Nothing contained in Public Act 98-648 repeals,
24supersedes, invalidates, or nullifies final decisions in
25lawsuits pending on July 1, 2014 (the effective date of Public
26Act 98-648) in Illinois courts involving the interpretation of

 

 

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1Public Act 97-8.
2(Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18;
3100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff.
48-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68,
5eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
 
6    (105 ILCS 5/10-22.36)  (from Ch. 122, par. 10-22.36)
7    Sec. 10-22.36. Buildings for school purposes.
8    (a) To build or purchase a building for school classroom
9or instructional purposes upon the approval of a majority of
10the voters upon the proposition at a referendum held for such
11purpose or in accordance with Section 17-2.11, 19-3.5, or
1219-3.10. The board may initiate such referendum by resolution.
13The board shall certify the resolution and proposition to the
14proper election authority for submission in accordance with
15the general election law.
16    The questions of building one or more new buildings for
17school purposes or office facilities, and issuing bonds for
18the purpose of borrowing money to purchase one or more
19buildings or sites for such buildings or office sites, to
20build one or more new buildings for school purposes or office
21facilities or to make additions and improvements to existing
22school buildings, may be combined into one or more
23propositions on the ballot.
24    Before erecting, or purchasing or remodeling such a
25building the board shall submit the plans and specifications

 

 

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1respecting heating, ventilating, lighting, seating, water
2supply, toilets and safety against fire to the regional
3superintendent of schools having supervision and control over
4the district, for approval in accordance with Section 2-3.12.
5    Notwithstanding any of the foregoing, no referendum shall
6be required if the purchase, construction, or building of any
7such building (1) occurs while the building is being leased by
8the school district or (2) is paid with (A) funds derived from
9the sale or disposition of other buildings, land, or
10structures of the school district or (B) funds received (i) as
11a grant under the School Construction Law or (ii) as gifts or
12donations, provided that no funds to purchase, construct, or
13build such building, other than lease payments, are derived
14from the district's bonded indebtedness or the tax levy of the
15district.
16    Notwithstanding any of the foregoing, no referendum shall
17be required if the purchase, construction, or building of any
18such building is paid with funds received from the County
19School Facility and Resources Occupation Tax Law under Section
205-1006.7 of the Counties Code or from the proceeds of bonds or
21other debt obligations secured by revenues obtained from that
22Law.
23    (b) Notwithstanding the provisions of subsection (a), for
24any school district: (i) that is a tier 1 school, (ii) that has
25a population of less than 50,000 inhabitants, (iii) whose
26student population is between 5,800 and 6,300, (iv) in which

 

 

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157% to 62% of students are low-income, and (v) whose average
2district spending is between $10,000 to $12,000 per pupil,
3until July 1, 2025, no referendum shall be required if at least
470% of the cost of the purchase, construction, or building of
5any such building is paid, or will be paid, with funds received
6or expected to be received as part of, or otherwise derived
7from, the federal Consolidated Appropriations Act and the
8federal American Rescue Plan Act of 2021.
9    For this subsection (b), the school board must hold at
10least 2 public hearings, the sole purpose of which shall be to
11discuss the decision to construct a school building and to
12receive input from the community. The notice of each public
13hearing that sets forth the time, date, place, and name or
14description of the school building that the school board is
15considering constructing must be provided at least 10 days
16prior to the hearing by publication on the school board's
17Internet website.
18(Source: P.A. 101-455, eff. 8-23-19.)
 
19    Section 3-100. The Real Estate Appraiser Licensure Act of
202002 is amended by changing Sections 25-5 and 25-20 as
21follows:
 
22    (225 ILCS 458/25-5)
23    (Section scheduled to be repealed on January 1, 2022)
24    Sec. 25-5. Appraisal Administration Fund; surcharge. The

 

 

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1Appraisal Administration Fund is created as a special fund in
2the State Treasury. All fees, fines, and penalties received by
3the Department under this Act shall be deposited into the
4Appraisal Administration Fund. Also, moneys received from any
5federal financial assistance or any gift, grant, or donation
6may be deposited into the Appraisal Administration Fund. All
7earnings attributable to investment of funds in the Appraisal
8Administration Fund shall be credited to the Appraisal
9Administration Fund. Subject to appropriation, the moneys in
10the Appraisal Administration Fund shall be paid to the
11Department for the expenses incurred by the Department and the
12Board in the administration of this Act. Moneys in the
13Appraisal Administration Fund may be transferred to the
14Professions Indirect Cost Fund as authorized under Section
152105-300 of the Department of Professional Regulation Law of
16the Civil Administrative Code of Illinois. However, moneys in
17the Appraisal Administration Fund received from any federal
18financial assistance or any gift, grant, or donation shall be
19used only in accordance with the requirements of the federal
20financial assistance, gift, grant, or donation and may not be
21transferred to the Professions Indirect Cost Fund.
22    Upon the completion of any audit of the Department, as
23prescribed by the Illinois State Auditing Act, which shall
24include an audit of the Appraisal Administration Fund, the
25Department shall make the audit report open to inspection by
26any interested person.

 

 

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1(Source: P.A. 96-844, eff. 12-23-09.)
 
2    (225 ILCS 458/25-20)
3    (Section scheduled to be repealed on January 1, 2022)
4    Sec. 25-20. Department; powers and duties. The Department
5of Financial and Professional Regulation shall exercise the
6powers and duties prescribed by the Civil Administrative Code
7of Illinois for the administration of licensing Acts and shall
8exercise such other powers and duties as are prescribed by
9this Act for the administration of this Act. The Department
10may contract with third parties for services necessary for the
11proper administration of this Act, including without
12limitation, investigators with the proper knowledge, training,
13and skills to properly investigate complaints against real
14estate appraisers.
15    In addition, the Department may receive federal financial
16assistance, either directly from the federal government or
17indirectly through another source, public or private, for the
18administration of this Act. The Department may also receive
19transfers, gifts, grants, or donations from any source, public
20or private, in the form of funds, services, equipment,
21supplies, or materials. Any funds received pursuant to this
22Section shall be deposited in the Appraisal Administration
23Fund unless deposit in a different fund is otherwise mandated,
24and shall be used in accordance with the requirements of the
25federal financial assistance, gift, grant, or donation for

 

 

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1purposes related to the powers and duties of the Department.
2    The Department shall maintain and update a registry of the
3names and addresses of all licensees and a listing of
4disciplinary orders issued pursuant to this Act and shall
5transmit the registry, along with any national registry fees
6that may be required, to the entity specified by, and in a
7manner consistent with, Title XI of the federal Financial
8Institutions Reform, Recovery and Enforcement Act of 1989.
9(Source: P.A. 96-844, eff. 12-23-09.)
 
10    Section 3-105. The Illinois Horse Racing Act of 1975 is
11amended by changing Section 28 as follows:
 
12    (230 ILCS 5/28)  (from Ch. 8, par. 37-28)
13    Sec. 28. Except as provided in subsection (g) of Section
1427 of this Act, moneys collected shall be distributed
15according to the provisions of this Section 28.
16    (a) Thirty per cent of the total of all monies received by
17the State as privilege taxes shall be paid into the
18Metropolitan Exposition, Auditorium and Office Building Fund
19in the State Treasury until such Fund is repealed, and
20thereafter shall be paid into the General Revenue Fund in the
21State Treasury.
22    (b) In addition, 4.5% of the total of all monies received
23by the State as privilege taxes shall be paid into the State
24treasury into a special Fund to be known as the Metropolitan

 

 

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1Exposition, Auditorium and Office Building Fund until such
2Fund is repealed, and thereafter shall be paid into the
3General Revenue Fund in the State Treasury.
4    (c) Fifty per cent of the total of all monies received by
5the State as privilege taxes under the provisions of this Act
6shall be paid into the Agricultural Premium Fund.
7    (d) Seven per cent of the total of all monies received by
8the State as privilege taxes shall be paid into the Fair and
9Exposition Fund in the State treasury; provided, however, that
10when all bonds issued prior to July 1, 1984 by the Metropolitan
11Fair and Exposition Authority shall have been paid or payment
12shall have been provided for upon a refunding of those bonds,
13thereafter 1/12 of $1,665,662 of such monies shall be paid
14each month into the Build Illinois Fund, and the remainder
15into the Fair and Exposition Fund. All excess monies shall be
16allocated to the Department of Agriculture for distribution to
17county fairs for premiums and rehabilitation as set forth in
18the Agricultural Fair Act.
19    (e) The monies provided for in Section 30 shall be paid
20into the Illinois Thoroughbred Breeders Fund.
21    (f) The monies provided for in Section 31 shall be paid
22into the Illinois Standardbred Breeders Fund.
23    (g) Until January 1, 2000, that part representing 1/2 of
24the total breakage in Thoroughbred, Harness, Appaloosa,
25Arabian, and Quarter Horse racing in the State shall be paid
26into the Illinois Race Track Improvement Fund as established

 

 

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1in Section 32.
2    (h) All other monies received by the Board under this Act
3shall be paid into the Horse Racing Fund.
4    (i) The salaries of the Board members, secretary,
5stewards, directors of mutuels, veterinarians,
6representatives, accountants, clerks, stenographers,
7inspectors and other employees of the Board, and all expenses
8of the Board incident to the administration of this Act,
9including, but not limited to, all expenses and salaries
10incident to the taking of saliva and urine samples in
11accordance with the rules and regulations of the Board shall
12be paid out of the Agricultural Premium Fund.
13    (j) The Agricultural Premium Fund shall also be used:
14        (1) for the expenses of operating the Illinois State
15    Fair and the DuQuoin State Fair, including the payment of
16    prize money or premiums;
17        (2) for the distribution to county fairs, vocational
18    agriculture section fairs, agricultural societies, and
19    agricultural extension clubs in accordance with the
20    Agricultural Fair Act, as amended;
21        (3) for payment of prize monies and premiums awarded
22    and for expenses incurred in connection with the
23    International Livestock Exposition and the Mid-Continent
24    Livestock Exposition held in Illinois, which premiums, and
25    awards must be approved, and paid by the Illinois
26    Department of Agriculture;

 

 

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1        (4) for personal service of county agricultural
2    advisors and county home advisors;
3        (5) for distribution to agricultural home economic
4    extension councils in accordance with "An Act in relation
5    to additional support and finance for the Agricultural and
6    Home Economic Extension Councils in the several counties
7    in this State and making an appropriation therefor",
8    approved July 24, 1967, as amended;
9        (6) for research on equine disease, including a
10    development center therefor;
11        (7) for training scholarships for study on equine
12    diseases to students at the University of Illinois College
13    of Veterinary Medicine;
14        (8) for the rehabilitation, repair and maintenance of
15    the Illinois and DuQuoin State Fair Grounds and the
16    structures and facilities thereon and the construction of
17    permanent improvements on such Fair Grounds, including
18    such structures, facilities and property located on such
19    State Fair Grounds which are under the custody and control
20    of the Department of Agriculture;
21        (9) (blank);
22        (10) for the expenses of the Department of Commerce
23    and Economic Opportunity under Sections 605-620, 605-625,
24    and 605-630 of the Department of Commerce and Economic
25    Opportunity Law (20 ILCS 605/605-620, 605/605-625, and
26    605/605-630);

 

 

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1        (11) for remodeling, expanding, and reconstructing
2    facilities destroyed by fire of any Fair and Exposition
3    Authority in counties with a population of 1,000,000 or
4    more inhabitants;
5        (12) for the purpose of assisting in the care and
6    general rehabilitation of veterans with disabilities of
7    any war and their surviving spouses and orphans;
8        (13) for expenses of the Department of State Police
9    for duties performed under this Act;
10        (14) for the Department of Agriculture for soil
11    surveys and soil and water conservation purposes;
12        (15) for the Department of Agriculture for grants to
13    the City of Chicago for conducting the Chicagofest;
14        (16) for the State Comptroller for grants and
15    operating expenses authorized by the Illinois Global
16    Partnership Act.
17    (k) To the extent that monies paid by the Board to the
18Agricultural Premium Fund are in the opinion of the Governor
19in excess of the amount necessary for the purposes herein
20stated, the Governor shall notify the Comptroller and the
21State Treasurer of such fact, who, upon receipt of such
22notification, shall transfer such excess monies from the
23Agricultural Premium Fund to the General Revenue Fund.
24(Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17;
25100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
 

 

 

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1    Section 3-110. The Illinois Gambling Act is amended by
2changing Section 13 as follows:
 
3    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
4    Sec. 13. Wagering tax; rate; distribution.
5    (a) Until January 1, 1998, a tax is imposed on the adjusted
6gross receipts received from gambling games authorized under
7this Act at the rate of 20%.
8    (a-1) From January 1, 1998 until July 1, 2002, a privilege
9tax is imposed on persons engaged in the business of
10conducting riverboat gambling operations, based on the
11adjusted gross receipts received by a licensed owner from
12gambling games authorized under this Act at the following
13rates:
14        15% of annual adjusted gross receipts up to and
15    including $25,000,000;
16        20% of annual adjusted gross receipts in excess of
17    $25,000,000 but not exceeding $50,000,000;
18        25% of annual adjusted gross receipts in excess of
19    $50,000,000 but not exceeding $75,000,000;
20        30% of annual adjusted gross receipts in excess of
21    $75,000,000 but not exceeding $100,000,000;
22        35% of annual adjusted gross receipts in excess of
23    $100,000,000.
24    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
25is imposed on persons engaged in the business of conducting

 

 

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1riverboat gambling operations, other than licensed managers
2conducting riverboat gambling operations on behalf of the
3State, based on the adjusted gross receipts received by a
4licensed owner from gambling games authorized under this Act
5at the following rates:
6        15% of annual adjusted gross receipts up to and
7    including $25,000,000;
8        22.5% of annual adjusted gross receipts in excess of
9    $25,000,000 but not exceeding $50,000,000;
10        27.5% of annual adjusted gross receipts in excess of
11    $50,000,000 but not exceeding $75,000,000;
12        32.5% of annual adjusted gross receipts in excess of
13    $75,000,000 but not exceeding $100,000,000;
14        37.5% of annual adjusted gross receipts in excess of
15    $100,000,000 but not exceeding $150,000,000;
16        45% of annual adjusted gross receipts in excess of
17    $150,000,000 but not exceeding $200,000,000;
18        50% of annual adjusted gross receipts in excess of
19    $200,000,000.
20    (a-3) Beginning July 1, 2003, a privilege tax is imposed
21on persons engaged in the business of conducting riverboat
22gambling operations, other than licensed managers conducting
23riverboat gambling operations on behalf of the State, based on
24the adjusted gross receipts received by a licensed owner from
25gambling games authorized under this Act at the following
26rates:

 

 

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1        15% of annual adjusted gross receipts up to and
2    including $25,000,000;
3        27.5% of annual adjusted gross receipts in excess of
4    $25,000,000 but not exceeding $37,500,000;
5        32.5% of annual adjusted gross receipts in excess of
6    $37,500,000 but not exceeding $50,000,000;
7        37.5% of annual adjusted gross receipts in excess of
8    $50,000,000 but not exceeding $75,000,000;
9        45% of annual adjusted gross receipts in excess of
10    $75,000,000 but not exceeding $100,000,000;
11        50% of annual adjusted gross receipts in excess of
12    $100,000,000 but not exceeding $250,000,000;
13        70% of annual adjusted gross receipts in excess of
14    $250,000,000.
15    An amount equal to the amount of wagering taxes collected
16under this subsection (a-3) that are in addition to the amount
17of wagering taxes that would have been collected if the
18wagering tax rates under subsection (a-2) were in effect shall
19be paid into the Common School Fund.
20    The privilege tax imposed under this subsection (a-3)
21shall no longer be imposed beginning on the earlier of (i) July
221, 2005; (ii) the first date after June 20, 2003 that riverboat
23gambling operations are conducted pursuant to a dormant
24license; or (iii) the first day that riverboat gambling
25operations are conducted under the authority of an owners
26license that is in addition to the 10 owners licenses

 

 

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1initially authorized under this Act. For the purposes of this
2subsection (a-3), the term "dormant license" means an owners
3license that is authorized by this Act under which no
4riverboat gambling operations are being conducted on June 20,
52003.
6    (a-4) Beginning on the first day on which the tax imposed
7under subsection (a-3) is no longer imposed and ending upon
8the imposition of the privilege tax under subsection (a-5) of
9this Section, a privilege tax is imposed on persons engaged in
10the business of conducting gambling operations, other than
11licensed managers conducting riverboat gambling operations on
12behalf of the State, based on the adjusted gross receipts
13received by a licensed owner from gambling games authorized
14under this Act at the following rates:
15        15% of annual adjusted gross receipts up to and
16    including $25,000,000;
17        22.5% of annual adjusted gross receipts in excess of
18    $25,000,000 but not exceeding $50,000,000;
19        27.5% of annual adjusted gross receipts in excess of
20    $50,000,000 but not exceeding $75,000,000;
21        32.5% of annual adjusted gross receipts in excess of
22    $75,000,000 but not exceeding $100,000,000;
23        37.5% of annual adjusted gross receipts in excess of
24    $100,000,000 but not exceeding $150,000,000;
25        45% of annual adjusted gross receipts in excess of
26    $150,000,000 but not exceeding $200,000,000;

 

 

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1        50% of annual adjusted gross receipts in excess of
2    $200,000,000.
3    For the imposition of the privilege tax in this subsection
4(a-4), amounts paid pursuant to item (1) of subsection (b) of
5Section 56 of the Illinois Horse Racing Act of 1975 shall not
6be included in the determination of adjusted gross receipts.
7    (a-5)(1) Beginning on July 1, 2020, a privilege tax is
8imposed on persons engaged in the business of conducting
9gambling operations, other than the owners licensee under
10paragraph (1) of subsection (e-5) of Section 7 and licensed
11managers conducting riverboat gambling operations on behalf of
12the State, based on the adjusted gross receipts received by
13such licensee from the gambling games authorized under this
14Act. The privilege tax for all gambling games other than table
15games, including, but not limited to, slot machines, video
16game of chance gambling, and electronic gambling games shall
17be at the following rates:
18        15% of annual adjusted gross receipts up to and
19    including $25,000,000;
20        22.5% of annual adjusted gross receipts in excess of
21    $25,000,000 but not exceeding $50,000,000;
22        27.5% of annual adjusted gross receipts in excess of
23    $50,000,000 but not exceeding $75,000,000;
24        32.5% of annual adjusted gross receipts in excess of
25    $75,000,000 but not exceeding $100,000,000;
26        37.5% of annual adjusted gross receipts in excess of

 

 

10200SB2017ham002- 178 -LRB102 16155 JWD 27453 a

1    $100,000,000 but not exceeding $150,000,000;
2        45% of annual adjusted gross receipts in excess of
3    $150,000,000 but not exceeding $200,000,000;
4        50% of annual adjusted gross receipts in excess of
5    $200,000,000.
6    The privilege tax for table games shall be at the
7following rates:
8        15% of annual adjusted gross receipts up to and
9    including $25,000,000;
10        20% of annual adjusted gross receipts in excess of
11    $25,000,000.
12    For the imposition of the privilege tax in this subsection
13(a-5), amounts paid pursuant to item (1) of subsection (b) of
14Section 56 of the Illinois Horse Racing Act of 1975 shall not
15be included in the determination of adjusted gross receipts.
16    (2) Beginning on the first day that an owners licensee
17under paragraph (1) of subsection (e-5) of Section 7 conducts
18gambling operations, either in a temporary facility or a
19permanent facility, a privilege tax is imposed on persons
20engaged in the business of conducting gambling operations
21under paragraph (1) of subsection (e-5) of Section 7, other
22than licensed managers conducting riverboat gambling
23operations on behalf of the State, based on the adjusted gross
24receipts received by such licensee from the gambling games
25authorized under this Act. The privilege tax for all gambling
26games other than table games, including, but not limited to,

 

 

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1slot machines, video game of chance gambling, and electronic
2gambling games shall be at the following rates:
3        12% of annual adjusted gross receipts up to and
4    including $25,000,000 to the State and 10.5% of annual
5    adjusted gross receipts up to and including $25,000,000 to
6    the City of Chicago;
7        16% of annual adjusted gross receipts in excess of
8    $25,000,000 but not exceeding $50,000,000 to the State and
9    14% of annual adjusted gross receipts in excess of
10    $25,000,000 but not exceeding $50,000,000 to the City of
11    Chicago;
12        20.1% of annual adjusted gross receipts in excess of
13    $50,000,000 but not exceeding $75,000,000 to the State and
14    17.4% of annual adjusted gross receipts in excess of
15    $50,000,000 but not exceeding $75,000,000 to the City of
16    Chicago;
17        21.4% of annual adjusted gross receipts in excess of
18    $75,000,000 but not exceeding $100,000,000 to the State
19    and 18.6% of annual adjusted gross receipts in excess of
20    $75,000,000 but not exceeding $100,000,000 to the City of
21    Chicago;
22        22.7% of annual adjusted gross receipts in excess of
23    $100,000,000 but not exceeding $150,000,000 to the State
24    and 19.8% of annual adjusted gross receipts in excess of
25    $100,000,000 but not exceeding $150,000,000 to the City of
26    Chicago;

 

 

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1        24.1% of annual adjusted gross receipts in excess of
2    $150,000,000 but not exceeding $225,000,000 to the State
3    and 20.9% of annual adjusted gross receipts in excess of
4    $150,000,000 but not exceeding $225,000,000 to the City of
5    Chicago;
6        26.8% of annual adjusted gross receipts in excess of
7    $225,000,000 but not exceeding $1,000,000,000 to the State
8    and 23.2% of annual adjusted gross receipts in excess of
9    $225,000,000 but not exceeding $1,000,000,000 to the City
10    of Chicago;
11        40% of annual adjusted gross receipts in excess of
12    $1,000,000,000 to the State and 34.7% of annual gross
13    receipts in excess of $1,000,000,000 to the City of
14    Chicago.
15    The privilege tax for table games shall be at the
16following rates:
17        8.1% of annual adjusted gross receipts up to and
18    including $25,000,000 to the State and 6.9% of annual
19    adjusted gross receipts up to and including $25,000,000 to
20    the City of Chicago;
21        10.7% of annual adjusted gross receipts in excess of
22    $25,000,000 but not exceeding $75,000,000 to the State and
23    9.3% of annual adjusted gross receipts in excess of
24    $25,000,000 but not exceeding $75,000,000 to the City of
25    Chicago;
26        11.2% of annual adjusted gross receipts in excess of

 

 

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1    $75,000,000 but not exceeding $175,000,000 to the State
2    and 9.8% of annual adjusted gross receipts in excess of
3    $75,000,000 but not exceeding $175,000,000 to the City of
4    Chicago;
5        13.5% of annual adjusted gross receipts in excess of
6    $175,000,000 but not exceeding $225,000,000 to the State
7    and 11.5% of annual adjusted gross receipts in excess of
8    $175,000,000 but not exceeding $225,000,000 to the City of
9    Chicago;
10        15.1% of annual adjusted gross receipts in excess of
11    $225,000,000 but not exceeding $275,000,000 to the State
12    and 12.9% of annual adjusted gross receipts in excess of
13    $225,000,000 but not exceeding $275,000,000 to the City of
14    Chicago;
15        16.2% of annual adjusted gross receipts in excess of
16    $275,000,000 but not exceeding $375,000,000 to the State
17    and 13.8% of annual adjusted gross receipts in excess of
18    $275,000,000 but not exceeding $375,000,000 to the City of
19    Chicago;
20        18.9% of annual adjusted gross receipts in excess of
21    $375,000,000 to the State and 16.1% of annual gross
22    receipts in excess of $375,000,000 to the City of Chicago.
23    For the imposition of the privilege tax in this subsection
24(a-5), amounts paid pursuant to item (1) of subsection (b) of
25Section 56 of the Illinois Horse Racing Act of 1975 shall not
26be included in the determination of adjusted gross receipts.

 

 

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1    Notwithstanding the provisions of this subsection (a-5),
2for the first 10 years that the privilege tax is imposed under
3this subsection (a-5), the privilege tax shall be imposed on
4the modified annual adjusted gross receipts of a riverboat or
5casino conducting gambling operations in the City of East St.
6Louis, unless:
7        (1) the riverboat or casino fails to employ at least
8    450 people;
9        (2) the riverboat or casino fails to maintain
10    operations in a manner consistent with this Act or is not a
11    viable riverboat or casino subject to the approval of the
12    Board; or
13        (3) the owners licensee is not an entity in which
14    employees participate in an employee stock ownership plan.
15    As used in this subsection (a-5), "modified annual
16adjusted gross receipts" means:
17        (A) for calendar year 2020, the annual adjusted gross
18    receipts for the current year minus the difference between
19    an amount equal to the average annual adjusted gross
20    receipts from a riverboat or casino conducting gambling
21    operations in the City of East St. Louis for 2014, 2015,
22    2016, 2017, and 2018 and the annual adjusted gross
23    receipts for 2018;
24        (B) for calendar year 2021, the annual adjusted gross
25    receipts for the current year minus the difference between
26    an amount equal to the average annual adjusted gross

 

 

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1    receipts from a riverboat or casino conducting gambling
2    operations in the City of East St. Louis for 2014, 2015,
3    2016, 2017, and 2018 and the annual adjusted gross
4    receipts for 2019; and
5        (C) for calendar years 2022 through 2029, the annual
6    adjusted gross receipts for the current year minus the
7    difference between an amount equal to the average annual
8    adjusted gross receipts from a riverboat or casino
9    conducting gambling operations in the City of East St.
10    Louis for 3 years preceding the current year and the
11    annual adjusted gross receipts for the immediately
12    preceding year.
13    (a-6) From June 28, 2019 (the effective date of Public Act
14101-31) until June 30, 2023, an owners licensee that conducted
15gambling operations prior to January 1, 2011 shall receive a
16dollar-for-dollar credit against the tax imposed under this
17Section for any renovation or construction costs paid by the
18owners licensee, but in no event shall the credit exceed
19$2,000,000.
20    Additionally, from June 28, 2019 (the effective date of
21Public Act 101-31) until December 31, 2022, an owners licensee
22that (i) is located within 15 miles of the Missouri border, and
23(ii) has at least 3 riverboats, casinos, or their equivalent
24within a 45-mile radius, may be authorized to relocate to a new
25location with the approval of both the unit of local
26government designated as the home dock and the Board, so long

 

 

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1as the new location is within the same unit of local government
2and no more than 3 miles away from its original location. Such
3owners licensee shall receive a credit against the tax imposed
4under this Section equal to 8% of the total project costs, as
5approved by the Board, for any renovation or construction
6costs paid by the owners licensee for the construction of the
7new facility, provided that the new facility is operational by
8July 1, 2022. In determining whether or not to approve a
9relocation, the Board must consider the extent to which the
10relocation will diminish the gaming revenues received by other
11Illinois gaming facilities.
12    (a-7) Beginning in the initial adjustment year and through
13the final adjustment year, if the total obligation imposed
14pursuant to either subsection (a-5) or (a-6) will result in an
15owners licensee receiving less after-tax adjusted gross
16receipts than it received in calendar year 2018, then the
17total amount of privilege taxes that the owners licensee is
18required to pay for that calendar year shall be reduced to the
19extent necessary so that the after-tax adjusted gross receipts
20in that calendar year equals the after-tax adjusted gross
21receipts in calendar year 2018, but the privilege tax
22reduction shall not exceed the annual adjustment cap. If
23pursuant to this subsection (a-7), the total obligation
24imposed pursuant to either subsection (a-5) or (a-6) shall be
25reduced, then the owners licensee shall not receive a refund
26from the State at the end of the subject calendar year but

 

 

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1instead shall be able to apply that amount as a credit against
2any payments it owes to the State in the following calendar
3year to satisfy its total obligation under either subsection
4(a-5) or (a-6). The credit for the final adjustment year shall
5occur in the calendar year following the final adjustment
6year.
7    If an owners licensee that conducted gambling operations
8prior to January 1, 2019 expands its riverboat or casino,
9including, but not limited to, with respect to its gaming
10floor, additional non-gaming amenities such as restaurants,
11bars, and hotels and other additional facilities, and incurs
12construction and other costs related to such expansion from
13June 28, 2019 (the effective date of Public Act 101-31) until
14June 28, 2024 (the 5th anniversary of the effective date of
15Public Act 101-31), then for each $15,000,000 spent for any
16such construction or other costs related to expansion paid by
17the owners licensee, the final adjustment year shall be
18extended by one year and the annual adjustment cap shall
19increase by 0.2% of adjusted gross receipts during each
20calendar year until and including the final adjustment year.
21No further modifications to the final adjustment year or
22annual adjustment cap shall be made after $75,000,000 is
23incurred in construction or other costs related to expansion
24so that the final adjustment year shall not extend beyond the
259th calendar year after the initial adjustment year, not
26including the initial adjustment year, and the annual

 

 

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1adjustment cap shall not exceed 4% of adjusted gross receipts
2in a particular calendar year. Construction and other costs
3related to expansion shall include all project related costs,
4including, but not limited to, all hard and soft costs,
5financing costs, on or off-site ground, road or utility work,
6cost of gaming equipment and all other personal property,
7initial fees assessed for each incremental gaming position,
8and the cost of incremental land acquired for such expansion.
9Soft costs shall include, but not be limited to, legal fees,
10architect, engineering and design costs, other consultant
11costs, insurance cost, permitting costs, and pre-opening costs
12related to the expansion, including, but not limited to, any
13of the following: marketing, real estate taxes, personnel,
14training, travel and out-of-pocket expenses, supply,
15inventory, and other costs, and any other project related soft
16costs.
17    To be eligible for the tax credits in subsection (a-6),
18all construction contracts shall include a requirement that
19the contractor enter into a project labor agreement with the
20building and construction trades council with geographic
21jurisdiction of the location of the proposed gaming facility.
22    Notwithstanding any other provision of this subsection
23(a-7), this subsection (a-7) does not apply to an owners
24licensee unless such owners licensee spends at least
25$15,000,000 on construction and other costs related to its
26expansion, excluding the initial fees assessed for each

 

 

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1incremental gaming position.
2    This subsection (a-7) does not apply to owners licensees
3authorized pursuant to subsection (e-5) of Section 7 of this
4Act.
5    For purposes of this subsection (a-7):
6    "Building and construction trades council" means any
7organization representing multiple construction entities that
8are monitoring or attentive to compliance with public or
9workers' safety laws, wage and hour requirements, or other
10statutory requirements or that are making or maintaining
11collective bargaining agreements.
12    "Initial adjustment year" means the year commencing on
13January 1 of the calendar year immediately following the
14earlier of the following:
15        (1) the commencement of gambling operations, either in
16    a temporary or permanent facility, with respect to the
17    owners license authorized under paragraph (1) of
18    subsection (e-5) of Section 7 of this Act; or
19        (2) June 28, 2021 (24 months after the effective date
20    of Public Act 101-31);
21provided the initial adjustment year shall not commence
22earlier than June 28, 2020 (12 months after the effective date
23of Public Act 101-31).
24    "Final adjustment year" means the 2nd calendar year after
25the initial adjustment year, not including the initial
26adjustment year, and as may be extended further as described

 

 

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1in this subsection (a-7).
2    "Annual adjustment cap" means 3% of adjusted gross
3receipts in a particular calendar year, and as may be
4increased further as otherwise described in this subsection
5(a-7).
6    (a-8) Riverboat gambling operations conducted by a
7licensed manager on behalf of the State are not subject to the
8tax imposed under this Section.
9    (a-9) Beginning on January 1, 2020, the calculation of
10gross receipts or adjusted gross receipts, for the purposes of
11this Section, for a riverboat, a casino, or an organization
12gaming facility shall not include the dollar amount of
13non-cashable vouchers, coupons, and electronic promotions
14redeemed by wagerers upon the riverboat, in the casino, or in
15the organization gaming facility up to and including an amount
16not to exceed 20% of a riverboat's, a casino's, or an
17organization gaming facility's adjusted gross receipts.
18    The Illinois Gaming Board shall submit to the General
19Assembly a comprehensive report no later than March 31, 2023
20detailing, at a minimum, the effect of removing non-cashable
21vouchers, coupons, and electronic promotions from this
22calculation on net gaming revenues to the State in calendar
23years 2020 through 2022, the increase or reduction in wagerers
24as a result of removing non-cashable vouchers, coupons, and
25electronic promotions from this calculation, the effect of the
26tax rates in subsection (a-5) on net gaming revenues to this

 

 

10200SB2017ham002- 189 -LRB102 16155 JWD 27453 a

1State, and proposed modifications to the calculation.
2    (a-10) The taxes imposed by this Section shall be paid by
3the licensed owner or the organization gaming licensee to the
4Board not later than 5:00 o'clock p.m. of the day after the day
5when the wagers were made.
6    (a-15) If the privilege tax imposed under subsection (a-3)
7is no longer imposed pursuant to item (i) of the last paragraph
8of subsection (a-3), then by June 15 of each year, each owners
9licensee, other than an owners licensee that admitted
101,000,000 persons or fewer in calendar year 2004, must, in
11addition to the payment of all amounts otherwise due under
12this Section, pay to the Board a reconciliation payment in the
13amount, if any, by which the licensed owner's base amount
14exceeds the amount of net privilege tax paid by the licensed
15owner to the Board in the then current State fiscal year. A
16licensed owner's net privilege tax obligation due for the
17balance of the State fiscal year shall be reduced up to the
18total of the amount paid by the licensed owner in its June 15
19reconciliation payment. The obligation imposed by this
20subsection (a-15) is binding on any person, firm, corporation,
21or other entity that acquires an ownership interest in any
22such owners license. The obligation imposed under this
23subsection (a-15) terminates on the earliest of: (i) July 1,
242007, (ii) the first day after the effective date of this
25amendatory Act of the 94th General Assembly that riverboat
26gambling operations are conducted pursuant to a dormant

 

 

10200SB2017ham002- 190 -LRB102 16155 JWD 27453 a

1license, (iii) the first day that riverboat gambling
2operations are conducted under the authority of an owners
3license that is in addition to the 10 owners licenses
4initially authorized under this Act, or (iv) the first day
5that a licensee under the Illinois Horse Racing Act of 1975
6conducts gaming operations with slot machines or other
7electronic gaming devices. The Board must reduce the
8obligation imposed under this subsection (a-15) by an amount
9the Board deems reasonable for any of the following reasons:
10(A) an act or acts of God, (B) an act of bioterrorism or
11terrorism or a bioterrorism or terrorism threat that was
12investigated by a law enforcement agency, or (C) a condition
13beyond the control of the owners licensee that does not result
14from any act or omission by the owners licensee or any of its
15agents and that poses a hazardous threat to the health and
16safety of patrons. If an owners licensee pays an amount in
17excess of its liability under this Section, the Board shall
18apply the overpayment to future payments required under this
19Section.
20    For purposes of this subsection (a-15):
21    "Act of God" means an incident caused by the operation of
22an extraordinary force that cannot be foreseen, that cannot be
23avoided by the exercise of due care, and for which no person
24can be held liable.
25    "Base amount" means the following:
26        For a riverboat in Alton, $31,000,000.

 

 

10200SB2017ham002- 191 -LRB102 16155 JWD 27453 a

1        For a riverboat in East Peoria, $43,000,000.
2        For the Empress riverboat in Joliet, $86,000,000.
3        For a riverboat in Metropolis, $45,000,000.
4        For the Harrah's riverboat in Joliet, $114,000,000.
5        For a riverboat in Aurora, $86,000,000.
6        For a riverboat in East St. Louis, $48,500,000.
7        For a riverboat in Elgin, $198,000,000.
8    "Dormant license" has the meaning ascribed to it in
9subsection (a-3).
10    "Net privilege tax" means all privilege taxes paid by a
11licensed owner to the Board under this Section, less all
12payments made from the State Gaming Fund pursuant to
13subsection (b) of this Section.
14    The changes made to this subsection (a-15) by Public Act
1594-839 are intended to restate and clarify the intent of
16Public Act 94-673 with respect to the amount of the payments
17required to be made under this subsection by an owners
18licensee to the Board.
19    (b) From the tax revenue from riverboat or casino gambling
20deposited in the State Gaming Fund under this Section, an
21amount equal to 5% of adjusted gross receipts generated by a
22riverboat or a casino, other than a riverboat or casino
23designated in paragraph (1), (3), or (4) of subsection (e-5)
24of Section 7, shall be paid monthly, subject to appropriation
25by the General Assembly, to the unit of local government in
26which the casino is located or that is designated as the home

 

 

10200SB2017ham002- 192 -LRB102 16155 JWD 27453 a

1dock of the riverboat. Notwithstanding anything to the
2contrary, beginning on the first day that an owners licensee
3under paragraph (1), (2), (3), (4), (5), or (6) of subsection
4(e-5) of Section 7 conducts gambling operations, either in a
5temporary facility or a permanent facility, and for 2 years
6thereafter, a unit of local government designated as the home
7dock of a riverboat whose license was issued before January 1,
82019, other than a riverboat conducting gambling operations in
9the City of East St. Louis, shall not receive less under this
10subsection (b) than the amount the unit of local government
11received under this subsection (b) in calendar year 2018.
12Notwithstanding anything to the contrary and because the City
13of East St. Louis is a financially distressed city, beginning
14on the first day that an owners licensee under paragraph (1),
15(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
16conducts gambling operations, either in a temporary facility
17or a permanent facility, and for 10 years thereafter, a unit of
18local government designated as the home dock of a riverboat
19conducting gambling operations in the City of East St. Louis
20shall not receive less under this subsection (b) than the
21amount the unit of local government received under this
22subsection (b) in calendar year 2018.
23    From the tax revenue deposited in the State Gaming Fund
24pursuant to riverboat or casino gambling operations conducted
25by a licensed manager on behalf of the State, an amount equal
26to 5% of adjusted gross receipts generated pursuant to those

 

 

10200SB2017ham002- 193 -LRB102 16155 JWD 27453 a

1riverboat or casino gambling operations shall be paid monthly,
2subject to appropriation by the General Assembly, to the unit
3of local government that is designated as the home dock of the
4riverboat upon which those riverboat gambling operations are
5conducted or in which the casino is located.
6    From the tax revenue from riverboat or casino gambling
7deposited in the State Gaming Fund under this Section, an
8amount equal to 5% of the adjusted gross receipts generated by
9a riverboat designated in paragraph (3) of subsection (e-5) of
10Section 7 shall be divided and remitted monthly, subject to
11appropriation, as follows: 70% to Waukegan, 10% to Park City,
1215% to North Chicago, and 5% to Lake County.
13    From the tax revenue from riverboat or casino gambling
14deposited in the State Gaming Fund under this Section, an
15amount equal to 5% of the adjusted gross receipts generated by
16a riverboat designated in paragraph (4) of subsection (e-5) of
17Section 7 shall be remitted monthly, subject to appropriation,
18as follows: 70% to the City of Rockford, 5% to the City of
19Loves Park, 5% to the Village of Machesney, and 20% to
20Winnebago County.
21    From the tax revenue from riverboat or casino gambling
22deposited in the State Gaming Fund under this Section, an
23amount equal to 5% of the adjusted gross receipts generated by
24a riverboat designated in paragraph (5) of subsection (e-5) of
25Section 7 shall be remitted monthly, subject to appropriation,
26as follows: 2% to the unit of local government in which the

 

 

10200SB2017ham002- 194 -LRB102 16155 JWD 27453 a

1riverboat or casino is located, and 3% shall be distributed:
2(A) in accordance with a regional capital development plan
3entered into by the following communities: Village of Beecher,
4City of Blue Island, Village of Burnham, City of Calumet City,
5Village of Calumet Park, City of Chicago Heights, City of
6Country Club Hills, Village of Crestwood, Village of Crete,
7Village of Dixmoor, Village of Dolton, Village of East Hazel
8Crest, Village of Flossmoor, Village of Ford Heights, Village
9of Glenwood, City of Harvey, Village of Hazel Crest, Village
10of Homewood, Village of Lansing, Village of Lynwood, City of
11Markham, Village of Matteson, Village of Midlothian, Village
12of Monee, City of Oak Forest, Village of Olympia Fields,
13Village of Orland Hills, Village of Orland Park, City of Palos
14Heights, Village of Park Forest, Village of Phoenix, Village
15of Posen, Village of Richton Park, Village of Riverdale,
16Village of Robbins, Village of Sauk Village, Village of South
17Chicago Heights, Village of South Holland, Village of Steger,
18Village of Thornton, Village of Tinley Park, Village of
19University Park and Village of Worth; or (B) if no regional
20capital development plan exists, equally among the communities
21listed in item (A) to be used for capital expenditures or
22public pension payments, or both.
23    Units of local government may refund any portion of the
24payment that they receive pursuant to this subsection (b) to
25the riverboat or casino.
26    (b-4) Beginning on the first day the licensee under

 

 

10200SB2017ham002- 195 -LRB102 16155 JWD 27453 a

1paragraph (5) of subsection (e-5) of Section 7 conducts
2gambling operations, either in a temporary facility or a
3permanent facility, and ending on July 31, 2042, from the tax
4revenue deposited in the State Gaming Fund under this Section,
5$5,000,000 shall be paid annually, subject to appropriation,
6to the host municipality of that owners licensee of a license
7issued or re-issued pursuant to Section 7.1 of this Act before
8January 1, 2012. Payments received by the host municipality
9pursuant to this subsection (b-4) may not be shared with any
10other unit of local government.
11    (b-5) Beginning on June 28, 2019 (the effective date of
12Public Act 101-31), from the tax revenue deposited in the
13State Gaming Fund under this Section, an amount equal to 3% of
14adjusted gross receipts generated by each organization gaming
15facility located outside Madison County shall be paid monthly,
16subject to appropriation by the General Assembly, to a
17municipality other than the Village of Stickney in which each
18organization gaming facility is located or, if the
19organization gaming facility is not located within a
20municipality, to the county in which the organization gaming
21facility is located, except as otherwise provided in this
22Section. From the tax revenue deposited in the State Gaming
23Fund under this Section, an amount equal to 3% of adjusted
24gross receipts generated by an organization gaming facility
25located in the Village of Stickney shall be paid monthly,
26subject to appropriation by the General Assembly, as follows:

 

 

10200SB2017ham002- 196 -LRB102 16155 JWD 27453 a

125% to the Village of Stickney, 5% to the City of Berwyn, 50%
2to the Town of Cicero, and 20% to the Stickney Public Health
3District.
4    From the tax revenue deposited in the State Gaming Fund
5under this Section, an amount equal to 5% of adjusted gross
6receipts generated by an organization gaming facility located
7in the City of Collinsville shall be paid monthly, subject to
8appropriation by the General Assembly, as follows: 30% to the
9City of Alton, 30% to the City of East St. Louis, and 40% to
10the City of Collinsville.
11    Municipalities and counties may refund any portion of the
12payment that they receive pursuant to this subsection (b-5) to
13the organization gaming facility.
14    (b-6) Beginning on June 28, 2019 (the effective date of
15Public Act 101-31), from the tax revenue deposited in the
16State Gaming Fund under this Section, an amount equal to 2% of
17adjusted gross receipts generated by an organization gaming
18facility located outside Madison County shall be paid monthly,
19subject to appropriation by the General Assembly, to the
20county in which the organization gaming facility is located
21for the purposes of its criminal justice system or health care
22system.
23    Counties may refund any portion of the payment that they
24receive pursuant to this subsection (b-6) to the organization
25gaming facility.
26    (b-7) From the tax revenue from the organization gaming

 

 

10200SB2017ham002- 197 -LRB102 16155 JWD 27453 a

1licensee located in one of the following townships of Cook
2County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
3Worth, an amount equal to 5% of the adjusted gross receipts
4generated by that organization gaming licensee shall be
5remitted monthly, subject to appropriation, as follows: 2% to
6the unit of local government in which the organization gaming
7licensee is located, and 3% shall be distributed: (A) in
8accordance with a regional capital development plan entered
9into by the following communities: Village of Beecher, City of
10Blue Island, Village of Burnham, City of Calumet City, Village
11of Calumet Park, City of Chicago Heights, City of Country Club
12Hills, Village of Crestwood, Village of Crete, Village of
13Dixmoor, Village of Dolton, Village of East Hazel Crest,
14Village of Flossmoor, Village of Ford Heights, Village of
15Glenwood, City of Harvey, Village of Hazel Crest, Village of
16Homewood, Village of Lansing, Village of Lynwood, City of
17Markham, Village of Matteson, Village of Midlothian, Village
18of Monee, City of Oak Forest, Village of Olympia Fields,
19Village of Orland Hills, Village of Orland Park, City of Palos
20Heights, Village of Park Forest, Village of Phoenix, Village
21of Posen, Village of Richton Park, Village of Riverdale,
22Village of Robbins, Village of Sauk Village, Village of South
23Chicago Heights, Village of South Holland, Village of Steger,
24Village of Thornton, Village of Tinley Park, Village of
25University Park, and Village of Worth; or (B) if no regional
26capital development plan exists, equally among the communities

 

 

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1listed in item (A) to be used for capital expenditures or
2public pension payments, or both.
3    (b-8) In lieu of the payments under subsection (b) of this
4Section, from the tax revenue deposited in the State Gaming
5Fund pursuant to riverboat or casino gambling operations
6conducted by an owners licensee under paragraph (1) of
7subsection (e-5) of Section 7, an amount equal to the tax
8revenue generated from the privilege tax imposed by paragraph
9(2) of subsection (a-5) that is to be paid to the City of
10Chicago shall be paid monthly, subject to appropriation by the
11General Assembly, as follows: (1) an amount equal to 0.5% of
12the annual adjusted gross receipts generated by the owners
13licensee under paragraph (1) of subsection (e-5) of Section 7
14to the home rule county in which the owners licensee is located
15for the purpose of enhancing the county's criminal justice
16system; and (2) the balance to the City of Chicago and shall be
17expended or obligated by the City of Chicago for pension
18payments in accordance with Public Act 99-506.
19    (c) Appropriations, as approved by the General Assembly,
20may be made from the State Gaming Fund to the Board (i) for the
21administration and enforcement of this Act and the Video
22Gaming Act, (ii) for distribution to the Department of State
23Police and to the Department of Revenue for the enforcement of
24this Act and the Video Gaming Act, and (iii) to the Department
25of Human Services for the administration of programs to treat
26problem gambling, including problem gambling from sports

 

 

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1wagering. The Board's annual appropriations request must
2separately state its funding needs for the regulation of
3gaming authorized under Section 7.7, riverboat gaming, casino
4gaming, video gaming, and sports wagering.
5    (c-2) An amount equal to 2% of the adjusted gross receipts
6generated by an organization gaming facility located within a
7home rule county with a population of over 3,000,000
8inhabitants shall be paid, subject to appropriation from the
9General Assembly, from the State Gaming Fund to the home rule
10county in which the organization gaming licensee is located
11for the purpose of enhancing the county's criminal justice
12system.
13    (c-3) Appropriations, as approved by the General Assembly,
14may be made from the tax revenue deposited into the State
15Gaming Fund from organization gaming licensees pursuant to
16this Section for the administration and enforcement of this
17Act.
18    (c-4) After payments required under subsections (b),
19(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
20the tax revenue from organization gaming licensees deposited
21into the State Gaming Fund under this Section, all remaining
22amounts from organization gaming licensees shall be
23transferred into the Capital Projects Fund.
24    (c-5) (Blank).
25    (c-10) Each year the General Assembly shall appropriate
26from the General Revenue Fund to the Education Assistance Fund

 

 

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1an amount equal to the amount paid into the Horse Racing Equity
2Fund pursuant to subsection (c-5) in the prior calendar year.
3    (c-15) After the payments required under subsections (b),
4(c), and (c-5) have been made, an amount equal to 2% of the
5adjusted gross receipts of (1) an owners licensee that
6relocates pursuant to Section 11.2, (2) an owners licensee
7conducting riverboat gambling operations pursuant to an owners
8license that is initially issued after June 25, 1999, or (3)
9the first riverboat gambling operations conducted by a
10licensed manager on behalf of the State under Section 7.3,
11whichever comes first, shall be paid, subject to appropriation
12from the General Assembly, from the State Gaming Fund to each
13home rule county with a population of over 3,000,000
14inhabitants for the purpose of enhancing the county's criminal
15justice system.
16    (c-20) Each year the General Assembly shall appropriate
17from the General Revenue Fund to the Education Assistance Fund
18an amount equal to the amount paid to each home rule county
19with a population of over 3,000,000 inhabitants pursuant to
20subsection (c-15) in the prior calendar year.
21    (c-21) After the payments required under subsections (b),
22(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
23been made, an amount equal to 0.5% of the adjusted gross
24receipts generated by the owners licensee under paragraph (1)
25of subsection (e-5) of Section 7 shall be paid monthly,
26subject to appropriation from the General Assembly, from the

 

 

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1State Gaming Fund to the home rule county in which the owners
2licensee is located for the purpose of enhancing the county's
3criminal justice system.
4    (c-22) After the payments required under subsections (b),
5(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
6(c-21) have been made, an amount equal to 2% of the adjusted
7gross receipts generated by the owners licensee under
8paragraph (5) of subsection (e-5) of Section 7 shall be paid,
9subject to appropriation from the General Assembly, from the
10State Gaming Fund to the home rule county in which the owners
11licensee is located for the purpose of enhancing the county's
12criminal justice system.
13    (c-25) From July 1, 2013 and each July 1 thereafter
14through July 1, 2019, $1,600,000 shall be transferred from the
15State Gaming Fund to the Chicago State University Education
16Improvement Fund.
17    On July 1, 2020 and each July 1 thereafter, $3,000,000
18shall be transferred from the State Gaming Fund to the Chicago
19State University Education Improvement Fund.
20    (c-30) On July 1, 2013 or as soon as possible thereafter,
21$92,000,000 shall be transferred from the State Gaming Fund to
22the School Infrastructure Fund and $23,000,000 shall be
23transferred from the State Gaming Fund to the Horse Racing
24Equity Fund.
25    (c-35) Beginning on July 1, 2013, in addition to any
26amount transferred under subsection (c-30) of this Section,

 

 

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1$5,530,000 shall be transferred monthly from the State Gaming
2Fund to the School Infrastructure Fund.
3    (d) From time to time, through June 30, 2021, the Board
4shall transfer the remainder of the funds generated by this
5Act into the Education Assistance Fund, created by Public Act
686-0018, of the State of Illinois.
7    (d-5) Beginning on July 1, 2021, on the last day of each
8month, or as soon thereafter as possible, after all the
9required expenditures, distributions and transfers have been
10made from the State Gaming Fund for the month pursuant to
11subsections (b) through (c-35), the Board shall transfer
12$22,500,000, along with any deficiencies in such amounts from
13prior months, from the State Gaming Fund to the Education
14Assistance Fund; then the Board shall transfer the remainder
15of the funds generated by this Act, if any, from the State
16Gaming Fund to the Capital Projects Fund.
17    (e) Nothing in this Act shall prohibit the unit of local
18government designated as the home dock of the riverboat from
19entering into agreements with other units of local government
20in this State or in other states to share its portion of the
21tax revenue.
22    (f) To the extent practicable, the Board shall administer
23and collect the wagering taxes imposed by this Section in a
24manner consistent with the provisions of Sections 4, 5, 5a,
255b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
26the Retailers' Occupation Tax Act and Section 3-7 of the

 

 

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1Uniform Penalty and Interest Act.
2(Source: P.A. 101-31, Article 25, Section 25-910, eff.
36-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
4101-648, eff. 6-30-20.)
 
5    Section 3-115. The Sports Wagering Act is amended by
6changing Section 25-90 as follows:
 
7    (230 ILCS 45/25-90)
8    Sec. 25-90. Tax; Sports Wagering Fund.
9    (a) For the privilege of holding a license to operate
10sports wagering under this Act, this State shall impose and
11collect 15% of a master sports wagering licensee's adjusted
12gross sports wagering receipts from sports wagering. The
13accrual method of accounting shall be used for purposes of
14calculating the amount of the tax owed by the licensee.
15    The taxes levied and collected pursuant to this subsection
16(a) are due and payable to the Board no later than the last day
17of the month following the calendar month in which the
18adjusted gross sports wagering receipts were received and the
19tax obligation was accrued.
20    (a-5) In addition to the tax imposed under subsection (a)
21of this Section, for the privilege of holding a license to
22operate sports wagering under this Act, the State shall impose
23and collect 2% of the adjusted gross receipts from sports
24wagers that are placed within a home rule county with a

 

 

10200SB2017ham002- 204 -LRB102 16155 JWD 27453 a

1population of over 3,000,000 inhabitants, which shall be paid,
2subject to appropriation from the General Assembly, from the
3Sports Wagering Fund to that home rule county for the purpose
4of enhancing the county's criminal justice system.
5    (b) The Sports Wagering Fund is hereby created as special
6fund in the State treasury. Except as otherwise provided in
7this Act, all moneys collected under this Act by the Board
8shall be deposited into the Sports Wagering Fund. On the 25th
9of each month, any moneys remaining in the Sports Wagering
10Fund in excess of the anticipated monthly expenditures from
11the Fund through the next month, as certified by the Board to
12the State Comptroller, shall be transferred by the State
13Comptroller and the State Treasurer to the Capital Projects
14Fund.
15    (c) Beginning with July 2021, and on a monthly basis
16thereafter, the Board shall certify to the State Comptroller
17the amount of license fees collected in the month for initial
18licenses issued under this Act, except for occupational
19licenses. As soon after certification as practicable, the
20State Comptroller shall direct and the State Treasurer shall
21transfer the certified amount from the Sports Wagering Fund to
22the Rebuild Illinois Projects Fund.
23(Source: P.A. 101-31, eff. 6-28-19.)
 
24    Section 3-120. The Illinois Public Aid Code is amended by
25changing Sections 5-5.4, 12-10, and 12-10.3 and by adding

 

 

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1Sections 5-2.09 and 5-2.10 as follows:
 
2    (305 ILCS 5/5-2.09 new)
3    Sec. 5-2.09. Enhanced federal medical assistance
4percentage. In accordance with Section 9817 of the American
5Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding
6federal guidance, the Department of Healthcare and Family
7Services shall take appropriate actions to claim an enhanced
8federal medical assistance percentage (FMAP) provided by
9Section 9817 of the American Rescue Plan Act of 2021 with
10respect to expenditures under the State medical assistance
11program for home and community-based services from April 1,
122021 through March 31, 2022. The Department is authorized to
13use State funds equivalent to the amount of federal funds
14attributable to the increased federal medical assistance
15percentage under Section 9817 of the American Rescue Plan Act
16of 2021 to implement or supplement the implementation of
17activities to enhance, expand, or strengthen home and
18community based services under the State's medical assistance
19program to the extent permitted by and aligned with the goals
20of Section 9817 of the American Rescue Plan Act of 2021 through
21March 31, 2024 or any revised deadline established by the
22federal government. The use of such funds is subject to
23compliance with applicable federal requirements and federal
24approval, including the approval of any necessary State Plan
25Amendments, Waiver Amendments, or other federally required

 

 

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1documents or assurances.
2    The Department may adopt rules as necessary, including
3emergency rules as authorized by Section 5-45 of the Illinois
4Administrative Procedure Act, to implement the provisions of
5this Section.
 
6    (305 ILCS 5/5-2.10 new)
7    Sec. 5-2.10. Increased accountability for nursing
8facilities. The Department shall develop a plan for the
9revitalization of nursing homes licensed under the Nursing
10Home Care Act and shall report to the Governor and the General
11Assembly on a recommended course of action, including, but not
12limited to, the following:
13        (1) significantly increasing federal funds by
14    streamlining and raising the nursing home provider
15    assessment on occupied beds;
16        (2)improving payments through increased funding and
17    providing additional incentives for staffing, quality
18    metrics and infection control measures; and
19        (3)transitioning the methodologies for reimbursement
20    of nursing services as provided under this Article to the
21    Patient Driven Payment Model (PDPM) developed by the
22    federal Centers for Medicare and Medicaid Services.
23    No later than September 30, 2021, the Department shall
24submit a report to the Governor and the General Assembly,
25which outlines the steps taken by the Department, including

 

 

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1discussions with interested stakeholders and industry
2representatives, and recommendations for further action by the
3General Assembly to provide for accountability and to achieve
4the program objectives outlined in this Section, which shall
5require action by the General Assembly.
 
6    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)
7    Sec. 5-5.4. Standards of Payment - Department of
8Healthcare and Family Services. The Department of Healthcare
9and Family Services shall develop standards of payment of
10nursing facility and ICF/DD services in facilities providing
11such services under this Article which:
12    (1) Provide for the determination of a facility's payment
13for nursing facility or ICF/DD services on a prospective
14basis. The amount of the payment rate for all nursing
15facilities certified by the Department of Public Health under
16the ID/DD Community Care Act or the Nursing Home Care Act as
17Intermediate Care for the Developmentally Disabled facilities,
18Long Term Care for Under Age 22 facilities, Skilled Nursing
19facilities, or Intermediate Care facilities under the medical
20assistance program shall be prospectively established annually
21on the basis of historical, financial, and statistical data
22reflecting actual costs from prior years, which shall be
23applied to the current rate year and updated for inflation,
24except that the capital cost element for newly constructed
25facilities shall be based upon projected budgets. The annually

 

 

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1established payment rate shall take effect on July 1 in 1984
2and subsequent years. No rate increase and no update for
3inflation shall be provided on or after July 1, 1994, unless
4specifically provided for in this Section. The changes made by
5Public Act 93-841 extending the duration of the prohibition
6against a rate increase or update for inflation are effective
7retroactive to July 1, 2004.
8    For facilities licensed by the Department of Public Health
9under the Nursing Home Care Act as Intermediate Care for the
10Developmentally Disabled facilities or Long Term Care for
11Under Age 22 facilities, the rates taking effect on July 1,
121998 shall include an increase of 3%. For facilities licensed
13by the Department of Public Health under the Nursing Home Care
14Act as Skilled Nursing facilities or Intermediate Care
15facilities, the rates taking effect on July 1, 1998 shall
16include an increase of 3% plus $1.10 per resident-day, as
17defined by the Department. For facilities licensed by the
18Department of Public Health under the Nursing Home Care Act as
19Intermediate Care Facilities for the Developmentally Disabled
20or Long Term Care for Under Age 22 facilities, the rates taking
21effect on January 1, 2006 shall include an increase of 3%. For
22facilities licensed by the Department of Public Health under
23the Nursing Home Care Act as Intermediate Care Facilities for
24the Developmentally Disabled or Long Term Care for Under Age
2522 facilities, the rates taking effect on January 1, 2009
26shall include an increase sufficient to provide a $0.50 per

 

 

10200SB2017ham002- 209 -LRB102 16155 JWD 27453 a

1hour wage increase for non-executive staff. For facilities
2licensed by the Department of Public Health under the ID/DD
3Community Care Act as ID/DD Facilities the rates taking effect
4within 30 days after July 6, 2017 (the effective date of Public
5Act 100-23) shall include an increase sufficient to provide a
6$0.75 per hour wage increase for non-executive staff. The
7Department shall adopt rules, including emergency rules under
8subsection (y) of Section 5-45 of the Illinois Administrative
9Procedure Act, to implement the provisions of this paragraph.
10For facilities licensed by the Department of Public Health
11under the ID/DD Community Care Act as ID/DD Facilities and
12under the MC/DD Act as MC/DD Facilities, the rates taking
13effect within 30 days after the effective date of this
14amendatory Act of the 100th General Assembly shall include an
15increase sufficient to provide a $0.50 per hour wage increase
16for non-executive front-line personnel, including, but not
17limited to, direct support persons, aides, front-line
18supervisors, qualified intellectual disabilities
19professionals, nurses, and non-administrative support staff.
20The Department shall adopt rules, including emergency rules
21under subsection (bb) of Section 5-45 of the Illinois
22Administrative Procedure Act, to implement the provisions of
23this paragraph.
24    For facilities licensed by the Department of Public Health
25under the Nursing Home Care Act as Intermediate Care for the
26Developmentally Disabled facilities or Long Term Care for

 

 

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1Under Age 22 facilities, the rates taking effect on July 1,
21999 shall include an increase of 1.6% plus $3.00 per
3resident-day, as defined by the Department. For facilities
4licensed by the Department of Public Health under the Nursing
5Home Care Act as Skilled Nursing facilities or Intermediate
6Care facilities, the rates taking effect on July 1, 1999 shall
7include an increase of 1.6% and, for services provided on or
8after October 1, 1999, shall be increased by $4.00 per
9resident-day, as defined by the Department.
10    For facilities licensed by the Department of Public Health
11under the Nursing Home Care Act as Intermediate Care for the
12Developmentally Disabled facilities or Long Term Care for
13Under Age 22 facilities, the rates taking effect on July 1,
142000 shall include an increase of 2.5% per resident-day, as
15defined by the Department. For facilities licensed by the
16Department of Public Health under the Nursing Home Care Act as
17Skilled Nursing facilities or Intermediate Care facilities,
18the rates taking effect on July 1, 2000 shall include an
19increase of 2.5% per resident-day, as defined by the
20Department.
21    For facilities licensed by the Department of Public Health
22under the Nursing Home Care Act as skilled nursing facilities
23or intermediate care facilities, a new payment methodology
24must be implemented for the nursing component of the rate
25effective July 1, 2003. The Department of Public Aid (now
26Healthcare and Family Services) shall develop the new payment

 

 

10200SB2017ham002- 211 -LRB102 16155 JWD 27453 a

1methodology using the Minimum Data Set (MDS) as the instrument
2to collect information concerning nursing home resident
3condition necessary to compute the rate. The Department shall
4develop the new payment methodology to meet the unique needs
5of Illinois nursing home residents while remaining subject to
6the appropriations provided by the General Assembly. A
7transition period from the payment methodology in effect on
8June 30, 2003 to the payment methodology in effect on July 1,
92003 shall be provided for a period not exceeding 3 years and
10184 days after implementation of the new payment methodology
11as follows:
12        (A) For a facility that would receive a lower nursing
13    component rate per patient day under the new system than
14    the facility received effective on the date immediately
15    preceding the date that the Department implements the new
16    payment methodology, the nursing component rate per
17    patient day for the facility shall be held at the level in
18    effect on the date immediately preceding the date that the
19    Department implements the new payment methodology until a
20    higher nursing component rate of reimbursement is achieved
21    by that facility.
22        (B) For a facility that would receive a higher nursing
23    component rate per patient day under the payment
24    methodology in effect on July 1, 2003 than the facility
25    received effective on the date immediately preceding the
26    date that the Department implements the new payment

 

 

10200SB2017ham002- 212 -LRB102 16155 JWD 27453 a

1    methodology, the nursing component rate per patient day
2    for the facility shall be adjusted.
3        (C) Notwithstanding paragraphs (A) and (B), the
4    nursing component rate per patient day for the facility
5    shall be adjusted subject to appropriations provided by
6    the General Assembly.
7    For facilities licensed by the Department of Public Health
8under the Nursing Home Care Act as Intermediate Care for the
9Developmentally Disabled facilities or Long Term Care for
10Under Age 22 facilities, the rates taking effect on March 1,
112001 shall include a statewide increase of 7.85%, as defined
12by the Department.
13    Notwithstanding any other provision of this Section, for
14facilities licensed by the Department of Public Health under
15the Nursing Home Care Act as skilled nursing facilities or
16intermediate care facilities, except facilities participating
17in the Department's demonstration program pursuant to the
18provisions of Title 77, Part 300, Subpart T of the Illinois
19Administrative Code, the numerator of the ratio used by the
20Department of Healthcare and Family Services to compute the
21rate payable under this Section using the Minimum Data Set
22(MDS) methodology shall incorporate the following annual
23amounts as the additional funds appropriated to the Department
24specifically to pay for rates based on the MDS nursing
25component methodology in excess of the funding in effect on
26December 31, 2006:

 

 

10200SB2017ham002- 213 -LRB102 16155 JWD 27453 a

1        (i) For rates taking effect January 1, 2007,
2    $60,000,000.
3        (ii) For rates taking effect January 1, 2008,
4    $110,000,000.
5        (iii) For rates taking effect January 1, 2009,
6    $194,000,000.
7        (iv) For rates taking effect April 1, 2011, or the
8    first day of the month that begins at least 45 days after
9    the effective date of this amendatory Act of the 96th
10    General Assembly, $416,500,000 or an amount as may be
11    necessary to complete the transition to the MDS
12    methodology for the nursing component of the rate.
13    Increased payments under this item (iv) are not due and
14    payable, however, until (i) the methodologies described in
15    this paragraph are approved by the federal government in
16    an appropriate State Plan amendment and (ii) the
17    assessment imposed by Section 5B-2 of this Code is
18    determined to be a permissible tax under Title XIX of the
19    Social Security Act.
20    Notwithstanding any other provision of this Section, for
21facilities licensed by the Department of Public Health under
22the Nursing Home Care Act as skilled nursing facilities or
23intermediate care facilities, the support component of the
24rates taking effect on January 1, 2008 shall be computed using
25the most recent cost reports on file with the Department of
26Healthcare and Family Services no later than April 1, 2005,

 

 

10200SB2017ham002- 214 -LRB102 16155 JWD 27453 a

1updated for inflation to January 1, 2006.
2    For facilities licensed by the Department of Public Health
3under the Nursing Home Care Act as Intermediate Care for the
4Developmentally Disabled facilities or Long Term Care for
5Under Age 22 facilities, the rates taking effect on April 1,
62002 shall include a statewide increase of 2.0%, as defined by
7the Department. This increase terminates on July 1, 2002;
8beginning July 1, 2002 these rates are reduced to the level of
9the rates in effect on March 31, 2002, as defined by the
10Department.
11    For facilities licensed by the Department of Public Health
12under the Nursing Home Care Act as skilled nursing facilities
13or intermediate care facilities, the rates taking effect on
14July 1, 2001 shall be computed using the most recent cost
15reports on file with the Department of Public Aid no later than
16April 1, 2000, updated for inflation to January 1, 2001. For
17rates effective July 1, 2001 only, rates shall be the greater
18of the rate computed for July 1, 2001 or the rate effective on
19June 30, 2001.
20    Notwithstanding any other provision of this Section, for
21facilities licensed by the Department of Public Health under
22the Nursing Home Care Act as skilled nursing facilities or
23intermediate care facilities, the Illinois Department shall
24determine by rule the rates taking effect on July 1, 2002,
25which shall be 5.9% less than the rates in effect on June 30,
262002.

 

 

10200SB2017ham002- 215 -LRB102 16155 JWD 27453 a

1    Notwithstanding any other provision of this Section, for
2facilities licensed by the Department of Public Health under
3the Nursing Home Care Act as skilled nursing facilities or
4intermediate care facilities, if the payment methodologies
5required under Section 5A-12 and the waiver granted under 42
6CFR 433.68 are approved by the United States Centers for
7Medicare and Medicaid Services, the rates taking effect on
8July 1, 2004 shall be 3.0% greater than the rates in effect on
9June 30, 2004. These rates shall take effect only upon
10approval and implementation of the payment methodologies
11required under Section 5A-12.
12    Notwithstanding any other provisions of this Section, for
13facilities licensed by the Department of Public Health under
14the Nursing Home Care Act as skilled nursing facilities or
15intermediate care facilities, the rates taking effect on
16January 1, 2005 shall be 3% more than the rates in effect on
17December 31, 2004.
18    Notwithstanding any other provision of this Section, for
19facilities licensed by the Department of Public Health under
20the Nursing Home Care Act as skilled nursing facilities or
21intermediate care facilities, effective January 1, 2009, the
22per diem support component of the rates effective on January
231, 2008, computed using the most recent cost reports on file
24with the Department of Healthcare and Family Services no later
25than April 1, 2005, updated for inflation to January 1, 2006,
26shall be increased to the amount that would have been derived

 

 

10200SB2017ham002- 216 -LRB102 16155 JWD 27453 a

1using standard Department of Healthcare and Family Services
2methods, procedures, and inflators.
3    Notwithstanding any other provisions of this Section, for
4facilities licensed by the Department of Public Health under
5the Nursing Home Care Act as intermediate care facilities that
6are federally defined as Institutions for Mental Disease, or
7facilities licensed by the Department of Public Health under
8the Specialized Mental Health Rehabilitation Act of 2013, a
9socio-development component rate equal to 6.6% of the
10facility's nursing component rate as of January 1, 2006 shall
11be established and paid effective July 1, 2006. The
12socio-development component of the rate shall be increased by
13a factor of 2.53 on the first day of the month that begins at
14least 45 days after January 11, 2008 (the effective date of
15Public Act 95-707). As of August 1, 2008, the
16socio-development component rate shall be equal to 6.6% of the
17facility's nursing component rate as of January 1, 2006,
18multiplied by a factor of 3.53. For services provided on or
19after April 1, 2011, or the first day of the month that begins
20at least 45 days after the effective date of this amendatory
21Act of the 96th General Assembly, whichever is later, the
22Illinois Department may by rule adjust these socio-development
23component rates, and may use different adjustment
24methodologies for those facilities participating, and those
25not participating, in the Illinois Department's demonstration
26program pursuant to the provisions of Title 77, Part 300,

 

 

10200SB2017ham002- 217 -LRB102 16155 JWD 27453 a

1Subpart T of the Illinois Administrative Code, but in no case
2may such rates be diminished below those in effect on August 1,
32008.
4    For facilities licensed by the Department of Public Health
5under the Nursing Home Care Act as Intermediate Care for the
6Developmentally Disabled facilities or as long-term care
7facilities for residents under 22 years of age, the rates
8taking effect on July 1, 2003 shall include a statewide
9increase of 4%, as defined by the Department.
10    For facilities licensed by the Department of Public Health
11under the Nursing Home Care Act as Intermediate Care for the
12Developmentally Disabled facilities or Long Term Care for
13Under Age 22 facilities, the rates taking effect on the first
14day of the month that begins at least 45 days after the
15effective date of this amendatory Act of the 95th General
16Assembly shall include a statewide increase of 2.5%, as
17defined by the Department.
18    Notwithstanding any other provision of this Section, for
19facilities licensed by the Department of Public Health under
20the Nursing Home Care Act as skilled nursing facilities or
21intermediate care facilities, effective January 1, 2005,
22facility rates shall be increased by the difference between
23(i) a facility's per diem property, liability, and malpractice
24insurance costs as reported in the cost report filed with the
25Department of Public Aid and used to establish rates effective
26July 1, 2001 and (ii) those same costs as reported in the

 

 

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1facility's 2002 cost report. These costs shall be passed
2through to the facility without caps or limitations, except
3for adjustments required under normal auditing procedures.
4    Rates established effective each July 1 shall govern
5payment for services rendered throughout that fiscal year,
6except that rates established on July 1, 1996 shall be
7increased by 6.8% for services provided on or after January 1,
81997. Such rates will be based upon the rates calculated for
9the year beginning July 1, 1990, and for subsequent years
10thereafter until June 30, 2001 shall be based on the facility
11cost reports for the facility fiscal year ending at any point
12in time during the previous calendar year, updated to the
13midpoint of the rate year. The cost report shall be on file
14with the Department no later than April 1 of the current rate
15year. Should the cost report not be on file by April 1, the
16Department shall base the rate on the latest cost report filed
17by each skilled care facility and intermediate care facility,
18updated to the midpoint of the current rate year. In
19determining rates for services rendered on and after July 1,
201985, fixed time shall not be computed at less than zero. The
21Department shall not make any alterations of regulations which
22would reduce any component of the Medicaid rate to a level
23below what that component would have been utilizing in the
24rate effective on July 1, 1984.
25    (2) Shall take into account the actual costs incurred by
26facilities in providing services for recipients of skilled

 

 

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1nursing and intermediate care services under the medical
2assistance program.
3    (3) Shall take into account the medical and psycho-social
4characteristics and needs of the patients.
5    (4) Shall take into account the actual costs incurred by
6facilities in meeting licensing and certification standards
7imposed and prescribed by the State of Illinois, any of its
8political subdivisions or municipalities and by the U.S.
9Department of Health and Human Services pursuant to Title XIX
10of the Social Security Act.
11    The Department of Healthcare and Family Services shall
12develop precise standards for payments to reimburse nursing
13facilities for any utilization of appropriate rehabilitative
14personnel for the provision of rehabilitative services which
15is authorized by federal regulations, including reimbursement
16for services provided by qualified therapists or qualified
17assistants, and which is in accordance with accepted
18professional practices. Reimbursement also may be made for
19utilization of other supportive personnel under appropriate
20supervision.
21    The Department shall develop enhanced payments to offset
22the additional costs incurred by a facility serving
23exceptional need residents and shall allocate at least
24$4,000,000 of the funds collected from the assessment
25established by Section 5B-2 of this Code for such payments.
26For the purpose of this Section, "exceptional needs" means,

 

 

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1but need not be limited to, ventilator care and traumatic
2brain injury care. The enhanced payments for exceptional need
3residents under this paragraph are not due and payable,
4however, until (i) the methodologies described in this
5paragraph are approved by the federal government in an
6appropriate State Plan amendment and (ii) the assessment
7imposed by Section 5B-2 of this Code is determined to be a
8permissible tax under Title XIX of the Social Security Act.
9    Beginning January 1, 2014 the methodologies for
10reimbursement of nursing facility services as provided under
11this Section 5-5.4 shall no longer be applicable for services
12provided on or after January 1, 2014.
13    No payment increase under this Section for the MDS
14methodology, exceptional care residents, or the
15socio-development component rate established by Public Act
1696-1530 of the 96th General Assembly and funded by the
17assessment imposed under Section 5B-2 of this Code shall be
18due and payable until after the Department notifies the
19long-term care providers, in writing, that the payment
20methodologies to long-term care providers required under this
21Section have been approved by the Centers for Medicare and
22Medicaid Services of the U.S. Department of Health and Human
23Services and the waivers under 42 CFR 433.68 for the
24assessment imposed by this Section, if necessary, have been
25granted by the Centers for Medicare and Medicaid Services of
26the U.S. Department of Health and Human Services. Upon

 

 

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1notification to the Department of approval of the payment
2methodologies required under this Section and the waivers
3granted under 42 CFR 433.68, all increased payments otherwise
4due under this Section prior to the date of notification shall
5be due and payable within 90 days of the date federal approval
6is received.
7    On and after July 1, 2012, the Department shall reduce any
8rate of reimbursement for services or other payments or alter
9any methodologies authorized by this Code to reduce any rate
10of reimbursement for services or other payments in accordance
11with Section 5-5e.
12    For facilities licensed by the Department of Public Health
13under the ID/DD Community Care Act as ID/DD Facilities and
14under the MC/DD Act as MC/DD Facilities, subject to federal
15approval, the rates taking effect for services delivered on or
16after August 1, 2019 shall be increased by 3.5% over the rates
17in effect on June 30, 2019. The Department shall adopt rules,
18including emergency rules under subsection (ii) of Section
195-45 of the Illinois Administrative Procedure Act, to
20implement the provisions of this Section, including wage
21increases for direct care staff.
22    For facilities licensed by the Department of Public Health
23under the ID/DD Community Care Act as ID/DD Facilities and
24under the MC/DD Act as MC/DD Facilities, subject to federal
25approval, the rates taking effect on the latter of the
26approval date of the State Plan Amendment for these facilities

 

 

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1or the Waiver Amendment for the home and community-based
2services settings shall include an increase sufficient to
3provide a $0.26 per hour wage increase to the base wage for
4non-executive staff. The Department shall adopt rules,
5including emergency rules as authorized by Section 5-45 of the
6Illinois Administrative Procedure Act, to implement the
7provisions of this Section, including wage increases for
8direct care staff.
9    For facilities licensed by the Department of Public Health
10under the ID/DD Community Care Act as ID/DD Facilities and
11under the MC/DD Act as MC/DD Facilities, subject to federal
12approval of the State Plan Amendment and the Waiver Amendment
13for the home and community-based services settings, the rates
14taking effect for the services delivered on or after July 1,
152020 shall include an increase sufficient to provide a $1.00
16per hour wage increase for non-executive staff. For services
17delivered on or after January 1, 2021, subject to federal
18approval of the State Plan Amendment and the Waiver Amendment
19for the home and community-based services settings, shall
20include an increase sufficient to provide a $0.50 per hour
21increase for non-executive staff. The Department shall adopt
22rules, including emergency rules as authorized by Section 5-45
23of the Illinois Administrative Procedure Act, to implement the
24provisions of this Section, including wage increases for
25direct care staff.
26    For facilities licensed by the Department of Public Health

 

 

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1under the ID/DD Community Care Act as ID/DD Facilities and
2under the MC/DD Act as MC/DD Facilities, subject to federal
3approval of the State Plan Amendment, the rates taking effect
4for the residential services delivered on or after July 1,
52021, shall include an increase sufficient to provide a $0.50
6per hour increase for aides in the rate methodology. For
7facilities licensed by the Department of Public Health under
8the ID/DD Community Care Act as ID/DD Facilities and under the
9MC/DD Act as MC/DD Facilities, subject to federal approval of
10the State Plan Amendment, the rates taking effect for the
11residential services delivered on or after January 1, 2022
12shall include an increase sufficient to provide a $1.00 per
13hour increase for aides in the rate methodology. In addition,
14for residential services delivered on or after January 1, 2022
15such rates shall include an increase sufficient to provide
16wages for all residential non-executive direct care staff,
17excluding aides, at the federal Department of Labor, Bureau of
18Labor Statistics' average wage as defined in rule by the
19Department. The Department shall adopt rules, including
20emergency rules as authorized by Section 5-45 of the Illinois
21Administrative Procedure Act, to implement the provisions of
22this Section.
23(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
24101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
25    (305 ILCS 5/12-10)  (from Ch. 23, par. 12-10)

 

 

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1    Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
2Special Purposes Trust Fund, to be held outside the State
3Treasury by the State Treasurer as ex-officio custodian, shall
4consist of (1) any federal grants received under Section
512-4.6 that are not required by Section 12-5 to be paid into
6the General Revenue Fund or transferred into the Local
7Initiative Fund under Section 12-10.1 or deposited in the
8Employment and Training Fund under Section 12-10.3 or in the
9special account established and maintained in that Fund as
10provided in that Section; (2) grants, gifts or legacies of
11moneys or securities received under Section 12-4.18; (3)
12grants received under Section 12-4.19; and (4) funds for child
13care and development services. Disbursements from this Fund
14shall be only for the purposes authorized by the
15aforementioned Sections.
16    Disbursements from this Fund shall be by warrants drawn by
17the State Comptroller on receipt of vouchers duly executed and
18certified by the Illinois Department of Human Services,
19including payment to the Health Insurance Reserve Fund for
20group insurance costs at the rate certified by the Department
21of Central Management Services.
22    In addition to any other transfers that may be provided
23for by law, the State Comptroller shall direct and the State
24Treasurer shall transfer from the DHS Special Purposes Trust
25Fund into the Governor's Grant Fund such amounts as may be
26directed in writing by the Secretary of Human Services.

 

 

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1    In addition to any other transfers that may be provided
2for by law, the State Comptroller shall direct and the State
3Treasurer shall transfer from the DHS Special Purposes Trust
4Fund into the Employment and Training fund such amounts as may
5be directed in writing by the Secretary of Human Services. All
6federal monies received as reimbursement for expenditures from
7the General Revenue Fund, and which were made for the purposes
8authorized for expenditures from the DHS Special Purposes
9Trust Fund, shall be deposited by the Department into the
10General Revenue Fund.
11(Source: P.A. 101-10, eff. 6-5-19.)
 
12    (305 ILCS 5/12-10.3)  (from Ch. 23, par. 12-10.3)
13    Sec. 12-10.3. Employment and Training Fund; uses.
14    (a) The Employment and Training Fund is hereby created in
15the State Treasury for the purpose of receiving and disbursing
16moneys in accordance with the provisions of Title IV-A of the
17federal Social Security Act; the Food Stamp Act, Title 7 of the
18United States Code; and related rules and regulations
19governing the use of those moneys for the purposes of
20providing employment and training services, supportive
21services, cash assistance payments, short-term non-recurrent
22payments, and other related social services. Beginning in
23fiscal year 2022, the Employment and Training Fund may receive
24revenues from State, federal, and private sources related to
25child care services and programs.

 

 

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1    (b) All federal funds received by the Illinois Department
2as reimbursement for expenditures for employment and training
3programs made by the Illinois Department from grants, gifts,
4or legacies as provided in Section 12-4.18 or by an entity
5other than the Department, and all federal funds received from
6the Emergency Contingency Fund for State Temporary Assistance
7for Needy Families Programs established by the American
8Recovery and Reinvestment Act of 2009, shall be deposited into
9the Employment and Training Fund.
10    (c) Except as provided in subsection (d) of this Section,
11the Employment and Training Fund shall be administered by the
12Illinois Department, and the Illinois Department may make
13payments from the Employment and Training Fund to clients or
14to public and private entities on behalf of clients for
15employment and training services, supportive services, cash
16assistance payments, short-term non-recurrent payments, child
17care services and child care related programs, and other
18related social services consistent with the purposes
19authorized under this Code.
20    (d) (Blank).
21    (e) The Illinois Department shall execute a written grant
22agreement contract when purchasing employment and training
23services from entities qualified to provide services under the
24programs. The contract shall be filed with the Illinois
25Department and the State Comptroller.
26(Source: P.A. 96-45, eff. 7-15-09.)
 

 

 

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1    Section 3-125. The Illinois Affordable Housing Act is
2amended by changing Section 5 as follows:
 
3    (310 ILCS 65/5)  (from Ch. 67 1/2, par. 1255)
4    Sec. 5. Illinois Affordable Housing Trust Fund.
5    (a) There is hereby created the Illinois Affordable
6Housing Trust Fund, hereafter referred to in this Act as the
7"Trust Fund" to be held as a separate fund within the State
8Treasury and to be administered by the Program Administrator.
9The purpose of the Trust Fund is to finance projects of the
10Illinois Affordable Housing Program as authorized and approved
11by the Program Administrator. The Funding Agent shall
12establish, within the Trust Fund, a General Account, a Bond
13Account, a Commitment Account and a Development Credits
14Account. The Funding Agent shall authorize distribution of
15Trust Fund moneys to the Program Administrator or a payee
16designated by the Program Administrator for purposes
17authorized by this Act. After receipt of the Trust Fund moneys
18by the Program Administrator or designated payee, the Program
19Administrator shall ensure that all those moneys are expended
20for a public purpose and only as authorized by this Act.
21    (b) Except as otherwise provided in Section 8(c) of this
22Act, there shall be deposited in the Trust Fund such amounts as
23may become available under the provisions of this Act,
24including, but not limited to:

 

 

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1        (1) all receipts, including dividends, principal and
2    interest repayments attributable to any loans or
3    agreements funded from the Trust Fund;
4        (2) all proceeds of assets of whatever nature received
5    by the Program Administrator, and attributable to default
6    with respect to loans or agreements funded from the Trust
7    Fund;
8        (3) any appropriations, grants or gifts of funds or
9    property, or financial or other aid from any federal or
10    State agency or body, local government or any other public
11    organization or private individual made to the Trust Fund;
12        (4) any income received as a result of the investment
13    of moneys in the Trust Fund;
14        (5) all fees or charges collected by the Program
15    Administrator or Funding Agent pursuant to this Act;
16        (6) an amount equal to one half of all proceeds
17    collected by the Funding Agent pursuant to Section 3 of
18    the Real Estate Transfer Tax Act, as amended;
19        (7) other funds as appropriated by the General
20    Assembly; and
21        (8) any income, less costs and fees associated with
22    the Program Escrow, received by the Program Administrator
23    that is derived from Trust Fund Moneys held in the Program
24    Escrow prior to expenditure of such Trust Fund Moneys.
25    (c) Additional Trust Fund Purpose: Receipt and use of
26federal funding for programs responding to the COVID-19 public

 

 

10200SB2017ham002- 229 -LRB102 16155 JWD 27453 a

1health emergency. Notwithstanding any other provision of this
2Act or any other law limiting or directing the use of the Trust
3Fund, the Trust Fund may receive, directly or indirectly,
4federal funds from the Homeowner Assistance Fund authorized
5under Section 3206 of the federal American Rescue Plan Act of
62021 (Public Law 117-2). Any such funds shall be deposited
7into a Homeowner Assistance Account which shall be established
8within the Trust Fund by the Funding Agent so that such funds
9can be accounted for separately from other funds in the Trust
10Fund. Such funds may be used only in the manner and for the
11purposes authorized in Section 3206 of the American Rescue
12Plan Act of 2021 and in related federal guidance. Also, the
13Trust Fund may receive, directly or indirectly, federal funds
14from the Emergency Rental Assistance Program authorized under
15Section 3201 of the federal American Rescue Plan Act of 2021
16and Section 501 of Subtitle A of Title V of Division N of the
17Consolidated Appropriations Act, 2021 (Public Law 116–260).
18Any such funds shall be deposited into an Emergency Rental
19Assistance Account which shall be established within the Trust
20Fund by the Funding Agent so that such funds can be accounted
21for separately from other funds in the Trust Fund. Such funds
22may be used only in the manner and for the purposes authorized
23in Section 3201 of the American Rescue Plan Act of 2021 and in
24related federal guidance. Expenditures under this subsection
25(c) are subject to annual appropriation to the Funding Agent.
26Unless used in this subsection (c), the defined terms set

 

 

10200SB2017ham002- 230 -LRB102 16155 JWD 27453 a

1forth in Section 3 shall not apply to funds received pursuant
2to the American Rescue Plan Act of 2021. Notwithstanding any
3other provision of this Act or any other law limiting or
4directing the use of the Trust Fund, funds received under the
5American Rescue Plan Act of 2021 are not subject to the terms
6and provisions of this Act except as specifically set forth in
7this subsection (c).
8(Source: P.A. 91-357, eff. 7-29-99.)
 
9    Section 3-130. The Environmental Protection Act is amended
10by changing Sections 22.15, 22.59, and 57.11 as follows:
 
11    (415 ILCS 5/22.15)  (from Ch. 111 1/2, par. 1022.15)
12    Sec. 22.15. Solid Waste Management Fund; fees.
13    (a) There is hereby created within the State Treasury a
14special fund to be known as the Solid Waste Management Fund, to
15be constituted from the fees collected by the State pursuant
16to this Section, from repayments of loans made from the Fund
17for solid waste projects, from registration fees collected
18pursuant to the Consumer Electronics Recycling Act, and from
19amounts transferred into the Fund pursuant to Public Act
20100-433. Moneys received by the Department of Commerce and
21Economic Opportunity in repayment of loans made pursuant to
22the Illinois Solid Waste Management Act shall be deposited
23into the General Revenue Fund.
24    (b) The Agency shall assess and collect a fee in the amount

 

 

10200SB2017ham002- 231 -LRB102 16155 JWD 27453 a

1set forth herein from the owner or operator of each sanitary
2landfill permitted or required to be permitted by the Agency
3to dispose of solid waste if the sanitary landfill is located
4off the site where such waste was produced and if such sanitary
5landfill is owned, controlled, and operated by a person other
6than the generator of such waste. The Agency shall deposit all
7fees collected into the Solid Waste Management Fund. If a site
8is contiguous to one or more landfills owned or operated by the
9same person, the volumes permanently disposed of by each
10landfill shall be combined for purposes of determining the fee
11under this subsection. Beginning on July 1, 2018, and on the
12first day of each month thereafter during fiscal years 2019
13through 2022 2021, the State Comptroller shall direct and
14State Treasurer shall transfer an amount equal to 1/12 of
15$5,000,000 per fiscal year from the Solid Waste Management
16Fund to the General Revenue Fund.
17        (1) If more than 150,000 cubic yards of non-hazardous
18    solid waste is permanently disposed of at a site in a
19    calendar year, the owner or operator shall either pay a
20    fee of 95 cents per cubic yard or, alternatively, the
21    owner or operator may weigh the quantity of the solid
22    waste permanently disposed of with a device for which
23    certification has been obtained under the Weights and
24    Measures Act and pay a fee of $2.00 per ton of solid waste
25    permanently disposed of. In no case shall the fee
26    collected or paid by the owner or operator under this

 

 

10200SB2017ham002- 232 -LRB102 16155 JWD 27453 a

1    paragraph exceed $1.55 per cubic yard or $3.27 per ton.
2        (2) If more than 100,000 cubic yards but not more than
3    150,000 cubic yards of non-hazardous waste is permanently
4    disposed of at a site in a calendar year, the owner or
5    operator shall pay a fee of $52,630.
6        (3) If more than 50,000 cubic yards but not more than
7    100,000 cubic yards of non-hazardous solid waste is
8    permanently disposed of at a site in a calendar year, the
9    owner or operator shall pay a fee of $23,790.
10        (4) If more than 10,000 cubic yards but not more than
11    50,000 cubic yards of non-hazardous solid waste is
12    permanently disposed of at a site in a calendar year, the
13    owner or operator shall pay a fee of $7,260.
14        (5) If not more than 10,000 cubic yards of
15    non-hazardous solid waste is permanently disposed of at a
16    site in a calendar year, the owner or operator shall pay a
17    fee of $1050.
18    (c) (Blank).
19    (d) The Agency shall establish rules relating to the
20collection of the fees authorized by this Section. Such rules
21shall include, but not be limited to:
22        (1) necessary records identifying the quantities of
23    solid waste received or disposed;
24        (2) the form and submission of reports to accompany
25    the payment of fees to the Agency;
26        (3) the time and manner of payment of fees to the

 

 

10200SB2017ham002- 233 -LRB102 16155 JWD 27453 a

1    Agency, which payments shall not be more often than
2    quarterly; and
3        (4) procedures setting forth criteria establishing
4    when an owner or operator may measure by weight or volume
5    during any given quarter or other fee payment period.
6    (e) Pursuant to appropriation, all monies in the Solid
7Waste Management Fund shall be used by the Agency and the
8Department of Commerce and Economic Opportunity for the
9purposes set forth in this Section and in the Illinois Solid
10Waste Management Act, including for the costs of fee
11collection and administration, and for the administration of
12(1) the Consumer Electronics Recycling Act and (2) until
13January 1, 2020, the Electronic Products Recycling and Reuse
14Act.
15    (f) The Agency is authorized to enter into such agreements
16and to promulgate such rules as are necessary to carry out its
17duties under this Section and the Illinois Solid Waste
18Management Act.
19    (g) On the first day of January, April, July, and October
20of each year, beginning on July 1, 1996, the State Comptroller
21and Treasurer shall transfer $500,000 from the Solid Waste
22Management Fund to the Hazardous Waste Fund. Moneys
23transferred under this subsection (g) shall be used only for
24the purposes set forth in item (1) of subsection (d) of Section
2522.2.
26    (h) The Agency is authorized to provide financial

 

 

10200SB2017ham002- 234 -LRB102 16155 JWD 27453 a

1assistance to units of local government for the performance of
2inspecting, investigating and enforcement activities pursuant
3to Section 4(r) at nonhazardous solid waste disposal sites.
4    (i) The Agency is authorized to conduct household waste
5collection and disposal programs.
6    (j) A unit of local government, as defined in the Local
7Solid Waste Disposal Act, in which a solid waste disposal
8facility is located may establish a fee, tax, or surcharge
9with regard to the permanent disposal of solid waste. All
10fees, taxes, and surcharges collected under this subsection
11shall be utilized for solid waste management purposes,
12including long-term monitoring and maintenance of landfills,
13planning, implementation, inspection, enforcement and other
14activities consistent with the Solid Waste Management Act and
15the Local Solid Waste Disposal Act, or for any other
16environment-related purpose, including but not limited to an
17environment-related public works project, but not for the
18construction of a new pollution control facility other than a
19household hazardous waste facility. However, the total fee,
20tax or surcharge imposed by all units of local government
21under this subsection (j) upon the solid waste disposal
22facility shall not exceed:
23        (1) 60¢ per cubic yard if more than 150,000 cubic
24    yards of non-hazardous solid waste is permanently disposed
25    of at the site in a calendar year, unless the owner or
26    operator weighs the quantity of the solid waste received

 

 

10200SB2017ham002- 235 -LRB102 16155 JWD 27453 a

1    with a device for which certification has been obtained
2    under the Weights and Measures Act, in which case the fee
3    shall not exceed $1.27 per ton of solid waste permanently
4    disposed of.
5        (2) $33,350 if more than 100,000 cubic yards, but not
6    more than 150,000 cubic yards, of non-hazardous waste is
7    permanently disposed of at the site in a calendar year.
8        (3) $15,500 if more than 50,000 cubic yards, but not
9    more than 100,000 cubic yards, of non-hazardous solid
10    waste is permanently disposed of at the site in a calendar
11    year.
12        (4) $4,650 if more than 10,000 cubic yards, but not
13    more than 50,000 cubic yards, of non-hazardous solid waste
14    is permanently disposed of at the site in a calendar year.
15        (5) $650 if not more than 10,000 cubic yards of
16    non-hazardous solid waste is permanently disposed of at
17    the site in a calendar year.
18    The corporate authorities of the unit of local government
19may use proceeds from the fee, tax, or surcharge to reimburse a
20highway commissioner whose road district lies wholly or
21partially within the corporate limits of the unit of local
22government for expenses incurred in the removal of
23nonhazardous, nonfluid municipal waste that has been dumped on
24public property in violation of a State law or local
25ordinance.
26    A county or Municipal Joint Action Agency that imposes a

 

 

10200SB2017ham002- 236 -LRB102 16155 JWD 27453 a

1fee, tax, or surcharge under this subsection may use the
2proceeds thereof to reimburse a municipality that lies wholly
3or partially within its boundaries for expenses incurred in
4the removal of nonhazardous, nonfluid municipal waste that has
5been dumped on public property in violation of a State law or
6local ordinance.
7    If the fees are to be used to conduct a local sanitary
8landfill inspection or enforcement program, the unit of local
9government must enter into a written delegation agreement with
10the Agency pursuant to subsection (r) of Section 4. The unit of
11local government and the Agency shall enter into such a
12written delegation agreement within 60 days after the
13establishment of such fees. At least annually, the Agency
14shall conduct an audit of the expenditures made by units of
15local government from the funds granted by the Agency to the
16units of local government for purposes of local sanitary
17landfill inspection and enforcement programs, to ensure that
18the funds have been expended for the prescribed purposes under
19the grant.
20    The fees, taxes or surcharges collected under this
21subsection (j) shall be placed by the unit of local government
22in a separate fund, and the interest received on the moneys in
23the fund shall be credited to the fund. The monies in the fund
24may be accumulated over a period of years to be expended in
25accordance with this subsection.
26    A unit of local government, as defined in the Local Solid

 

 

10200SB2017ham002- 237 -LRB102 16155 JWD 27453 a

1Waste Disposal Act, shall prepare and distribute to the
2Agency, in April of each year, a report that details spending
3plans for monies collected in accordance with this subsection.
4The report will at a minimum include the following:
5        (1) The total monies collected pursuant to this
6    subsection.
7        (2) The most current balance of monies collected
8    pursuant to this subsection.
9        (3) An itemized accounting of all monies expended for
10    the previous year pursuant to this subsection.
11        (4) An estimation of monies to be collected for the
12    following 3 years pursuant to this subsection.
13        (5) A narrative detailing the general direction and
14    scope of future expenditures for one, 2 and 3 years.
15    The exemptions granted under Sections 22.16 and 22.16a,
16and under subsection (k) of this Section, shall be applicable
17to any fee, tax or surcharge imposed under this subsection
18(j); except that the fee, tax or surcharge authorized to be
19imposed under this subsection (j) may be made applicable by a
20unit of local government to the permanent disposal of solid
21waste after December 31, 1986, under any contract lawfully
22executed before June 1, 1986 under which more than 150,000
23cubic yards (or 50,000 tons) of solid waste is to be
24permanently disposed of, even though the waste is exempt from
25the fee imposed by the State under subsection (b) of this
26Section pursuant to an exemption granted under Section 22.16.

 

 

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1    (k) In accordance with the findings and purposes of the
2Illinois Solid Waste Management Act, beginning January 1, 1989
3the fee under subsection (b) and the fee, tax or surcharge
4under subsection (j) shall not apply to:
5        (1) waste which is hazardous waste;
6        (2) waste which is pollution control waste;
7        (3) waste from recycling, reclamation or reuse
8    processes which have been approved by the Agency as being
9    designed to remove any contaminant from wastes so as to
10    render such wastes reusable, provided that the process
11    renders at least 50% of the waste reusable;
12        (4) non-hazardous solid waste that is received at a
13    sanitary landfill and composted or recycled through a
14    process permitted by the Agency; or
15        (5) any landfill which is permitted by the Agency to
16    receive only demolition or construction debris or
17    landscape waste.
18(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
19100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
208-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
21    (415 ILCS 5/22.59)
22    Sec. 22.59. CCR surface impoundments.
23    (a) The General Assembly finds that:
24        (1) the State of Illinois has a long-standing policy
25    to restore, protect, and enhance the environment,

 

 

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1    including the purity of the air, land, and waters,
2    including groundwaters, of this State;
3        (2) a clean environment is essential to the growth and
4    well-being of this State;
5        (3) CCR generated by the electric generating industry
6    has caused groundwater contamination and other forms of
7    pollution at active and inactive plants throughout this
8    State;
9        (4) environmental laws should be supplemented to
10    ensure consistent, responsible regulation of all existing
11    CCR surface impoundments; and
12        (5) meaningful participation of State residents,
13    especially vulnerable populations who may be affected by
14    regulatory actions, is critical to ensure that
15    environmental justice considerations are incorporated in
16    the development of, decision-making related to, and
17    implementation of environmental laws and rulemaking that
18    protects and improves the well-being of communities in
19    this State that bear disproportionate burdens imposed by
20    environmental pollution.
21    Therefore, the purpose of this Section is to promote a
22healthful environment, including clean water, air, and land,
23meaningful public involvement, and the responsible disposal
24and storage of coal combustion residuals, so as to protect
25public health and to prevent pollution of the environment of
26this State.

 

 

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1    The provisions of this Section shall be liberally
2construed to carry out the purposes of this Section.
3    (b) No person shall:
4        (1) cause or allow the discharge of any contaminants
5    from a CCR surface impoundment into the environment so as
6    to cause, directly or indirectly, a violation of this
7    Section or any regulations or standards adopted by the
8    Board under this Section, either alone or in combination
9    with contaminants from other sources;
10        (2) construct, install, modify, operate, or close any
11    CCR surface impoundment without a permit granted by the
12    Agency, or so as to violate any conditions imposed by such
13    permit, any provision of this Section or any regulations
14    or standards adopted by the Board under this Section; or
15        (3) cause or allow, directly or indirectly, the
16    discharge, deposit, injection, dumping, spilling, leaking,
17    or placing of any CCR upon the land in a place and manner
18    so as to cause or tend to cause a violation this Section or
19    any regulations or standards adopted by the Board under
20    this Section.
21    (c) For purposes of this Section, a permit issued by the
22Administrator of the United States Environmental Protection
23Agency under Section 4005 of the federal Resource Conservation
24and Recovery Act, shall be deemed to be a permit under this
25Section and subsection (y) of Section 39.
26    (d) Before commencing closure of a CCR surface

 

 

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1impoundment, in accordance with Board rules, the owner of a
2CCR surface impoundment must submit to the Agency for approval
3a closure alternatives analysis that analyzes all closure
4methods being considered and that otherwise satisfies all
5closure requirements adopted by the Board under this Act.
6Complete removal of CCR, as specified by the Board's rules,
7from the CCR surface impoundment must be considered and
8analyzed. Section 3.405 does not apply to the Board's rules
9specifying complete removal of CCR. The selected closure
10method must ensure compliance with regulations adopted by the
11Board pursuant to this Section.
12    (e) Owners or operators of CCR surface impoundments who
13have submitted a closure plan to the Agency before May 1, 2019,
14and who have completed closure prior to 24 months after July
1530, 2019 (the effective date of Public Act 101-171) this
16amendatory Act of the 101st General Assembly shall not be
17required to obtain a construction permit for the surface
18impoundment closure under this Section.
19    (f) Except for the State, its agencies and institutions, a
20unit of local government, or not-for-profit electric
21cooperative as defined in Section 3.4 of the Electric Supplier
22Act, any person who owns or operates a CCR surface impoundment
23in this State shall post with the Agency a performance bond or
24other security for the purpose of: (i) ensuring closure of the
25CCR surface impoundment and post-closure care in accordance
26with this Act and its rules; and (ii) insuring remediation of

 

 

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1releases from the CCR surface impoundment. The only acceptable
2forms of financial assurance are: a trust fund, a surety bond
3guaranteeing payment, a surety bond guaranteeing performance,
4or an irrevocable letter of credit.
5        (1) The cost estimate for the post-closure care of a
6    CCR surface impoundment shall be calculated using a
7    30-year post-closure care period or such longer period as
8    may be approved by the Agency under Board or federal
9    rules.
10        (2) The Agency is authorized to enter into such
11    contracts and agreements as it may deem necessary to carry
12    out the purposes of this Section. Neither the State, nor
13    the Director, nor any State employee shall be liable for
14    any damages or injuries arising out of or resulting from
15    any action taken under this Section.
16        (3) The Agency shall have the authority to approve or
17    disapprove any performance bond or other security posted
18    under this subsection. Any person whose performance bond
19    or other security is disapproved by the Agency may contest
20    the disapproval as a permit denial appeal pursuant to
21    Section 40.
22    (g) The Board shall adopt rules establishing construction
23permit requirements, operating permit requirements, design
24standards, reporting, financial assurance, and closure and
25post-closure care requirements for CCR surface impoundments.
26Not later than 8 months after July 30, 2019 (the effective date

 

 

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1of Public Act 101-171) this amendatory Act of the 101st
2General Assembly the Agency shall propose, and not later than
3one year after receipt of the Agency's proposal the Board
4shall adopt, rules under this Section. The rules must, at a
5minimum:
6        (1) be at least as protective and comprehensive as the
7    federal regulations or amendments thereto promulgated by
8    the Administrator of the United States Environmental
9    Protection Agency in Subpart D of 40 CFR 257 governing CCR
10    surface impoundments;
11        (2) specify the minimum contents of CCR surface
12    impoundment construction and operating permit
13    applications, including the closure alternatives analysis
14    required under subsection (d);
15        (3) specify which types of permits include
16    requirements for closure, post-closure, remediation and
17    all other requirements applicable to CCR surface
18    impoundments;
19        (4) specify when permit applications for existing CCR
20    surface impoundments must be submitted, taking into
21    consideration whether the CCR surface impoundment must
22    close under the RCRA;
23        (5) specify standards for review and approval by the
24    Agency of CCR surface impoundment permit applications;
25        (6) specify meaningful public participation procedures
26    for the issuance of CCR surface impoundment construction

 

 

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1    and operating permits, including, but not limited to,
2    public notice of the submission of permit applications, an
3    opportunity for the submission of public comments, an
4    opportunity for a public hearing prior to permit issuance,
5    and a summary and response of the comments prepared by the
6    Agency;
7        (7) prescribe the type and amount of the performance
8    bonds or other securities required under subsection (f),
9    and the conditions under which the State is entitled to
10    collect moneys from such performance bonds or other
11    securities;
12        (8) specify a procedure to identify areas of
13    environmental justice concern in relation to CCR surface
14    impoundments;
15        (9) specify a method to prioritize CCR surface
16    impoundments required to close under RCRA if not otherwise
17    specified by the United States Environmental Protection
18    Agency, so that the CCR surface impoundments with the
19    highest risk to public health and the environment, and
20    areas of environmental justice concern are given first
21    priority;
22        (10) define when complete removal of CCR is achieved
23    and specify the standards for responsible removal of CCR
24    from CCR surface impoundments, including, but not limited
25    to, dust controls and the protection of adjacent surface
26    water and groundwater; and

 

 

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1        (11) describe the process and standards for
2    identifying a specific alternative source of groundwater
3    pollution when the owner or operator of the CCR surface
4    impoundment believes that groundwater contamination on the
5    site is not from the CCR surface impoundment.
6    (h) Any owner of a CCR surface impoundment that generates
7CCR and sells or otherwise provides coal combustion byproducts
8pursuant to Section 3.135 shall, every 12 months, post on its
9publicly available website a report specifying the volume or
10weight of CCR, in cubic yards or tons, that it sold or provided
11during the past 12 months.
12    (i) The owner of a CCR surface impoundment shall post all
13closure plans, permit applications, and supporting
14documentation, as well as any Agency approval of the plans or
15applications on its publicly available website.
16    (j) The owner or operator of a CCR surface impoundment
17shall pay the following fees:
18        (1) An initial fee to the Agency within 6 months after
19    July 30, 2019 (the effective date of Public Act 101-171)
20    this amendatory Act of the 101st General Assembly of:
21            $50,000 for each closed CCR surface impoundment;
22        and
23            $75,000 for each CCR surface impoundment that have
24        not completed closure.
25        (2) Annual fees to the Agency, beginning on July 1,
26    2020, of:

 

 

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1            $25,000 for each CCR surface impoundment that has
2        not completed closure; and
3            $15,000 for each CCR surface impoundment that has
4        completed closure, but has not completed post-closure
5        care.
6    (k) All fees collected by the Agency under subsection (j)
7shall be deposited into the Environmental Protection Permit
8and Inspection Fund.
9    (l) The Coal Combustion Residual Surface Impoundment
10Financial Assurance Fund is created as a special fund in the
11State treasury. Any moneys forfeited to the State of Illinois
12from any performance bond or other security required under
13this Section shall be placed in the Coal Combustion Residual
14Surface Impoundment Financial Assurance Fund and shall, upon
15approval by the Governor and the Director, be used by the
16Agency for the purposes for which such performance bond or
17other security was issued. The Coal Combustion Residual
18Surface Impoundment Financial Assurance Fund is not subject to
19the provisions of subsection (c) of Section 5 of the State
20Finance Act.
21    (m) The provisions of this Section shall apply, without
22limitation, to all existing CCR surface impoundments and any
23CCR surface impoundments constructed after July 30, 2019 (the
24effective date of Public Act 101-171) this amendatory Act of
25the 101st General Assembly, except to the extent prohibited by
26the Illinois or United States Constitutions.

 

 

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1(Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.)
 
2    (415 ILCS 5/57.11)
3    Sec. 57.11. Underground Storage Tank Fund; creation.
4    (a) There is hereby created in the State Treasury a
5special fund to be known as the Underground Storage Tank Fund.
6There shall be deposited into the Underground Storage Tank
7Fund all moneys received by the Office of the State Fire
8Marshal as fees for underground storage tanks under Sections 4
9and 5 of the Gasoline Storage Act, fees pursuant to the Motor
10Fuel Tax Law, and beginning July 1, 2013, payments pursuant to
11the Use Tax Act, the Service Use Tax Act, the Service
12Occupation Tax Act, and the Retailers' Occupation Tax Act. All
13amounts held in the Underground Storage Tank Fund shall be
14invested at interest by the State Treasurer. All income earned
15from the investments shall be deposited into the Underground
16Storage Tank Fund no less frequently than quarterly. In
17addition to any other transfers that may be provided for by
18law, beginning on July 1, 2018 and on the first day of each
19month thereafter during fiscal years 2019 through 2022 2021
20only, the State Comptroller shall direct and the State
21Treasurer shall transfer an amount equal to 1/12 of
22$10,000,000 from the Underground Storage Tank Fund to the
23General Revenue Fund. Moneys in the Underground Storage Tank
24Fund, pursuant to appropriation, may be used by the Agency and
25the Office of the State Fire Marshal for the following

 

 

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1purposes:
2        (1) To take action authorized under Section 57.12 to
3    recover costs under Section 57.12.
4        (2) To assist in the reduction and mitigation of
5    damage caused by leaks from underground storage tanks,
6    including but not limited to, providing alternative water
7    supplies to persons whose drinking water has become
8    contaminated as a result of those leaks.
9        (3) To be used as a matching amount towards federal
10    assistance relative to the release of petroleum from
11    underground storage tanks.
12        (4) For the costs of administering activities of the
13    Agency and the Office of the State Fire Marshal relative
14    to the Underground Storage Tank Fund.
15        (5) For payment of costs of corrective action incurred
16    by and indemnification to operators of underground storage
17    tanks as provided in this Title.
18        (6) For a total of 2 demonstration projects in amounts
19    in excess of a $10,000 deductible charge designed to
20    assess the viability of corrective action projects at
21    sites which have experienced contamination from petroleum
22    releases. Such demonstration projects shall be conducted
23    in accordance with the provision of this Title.
24        (7) Subject to appropriation, moneys in the
25    Underground Storage Tank Fund may also be used by the
26    Department of Revenue for the costs of administering its

 

 

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1    activities relative to the Fund and for refunds provided
2    for in Section 13a.8 of the Motor Fuel Tax Act.
3    (b) Moneys in the Underground Storage Tank Fund may,
4pursuant to appropriation, be used by the Office of the State
5Fire Marshal or the Agency to take whatever emergency action
6is necessary or appropriate to assure that the public health
7or safety is not threatened whenever there is a release or
8substantial threat of a release of petroleum from an
9underground storage tank and for the costs of administering
10its activities relative to the Underground Storage Tank Fund.
11    (c) Beginning July 1, 1993, the Governor shall certify to
12the State Comptroller and State Treasurer the monthly amount
13necessary to pay debt service on State obligations issued
14pursuant to Section 6 of the General Obligation Bond Act. On
15the last day of each month, the Comptroller shall order
16transferred and the Treasurer shall transfer from the
17Underground Storage Tank Fund to the General Obligation Bond
18Retirement and Interest Fund the amount certified by the
19Governor, plus any cumulative deficiency in those transfers
20for prior months.
21    (d) Except as provided in subsection (c) of this Section,
22the Underground Storage Tank Fund is not subject to
23administrative charges authorized under Section 8h of the
24State Finance Act that would in any way transfer any funds from
25the Underground Storage Tank Fund into any other fund of the
26State.

 

 

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1    (e) Each fiscal year, subject to appropriation, the Agency
2may commit up to $10,000,000 of the moneys in the Underground
3Storage Tank Fund to the payment of corrective action costs
4for legacy sites that meet one or more of the following
5criteria as a result of the underground storage tank release:
6(i) the presence of free product, (ii) contamination within a
7regulated recharge area, a wellhead protection area, or the
8setback zone of a potable water supply well, (iii)
9contamination extending beyond the boundaries of the site
10where the release occurred, or (iv) such other criteria as may
11be adopted in Agency rules.
12        (1) Fund moneys committed under this subsection (e)
13    shall be held in the Fund for payment of the corrective
14    action costs for which the moneys were committed.
15        (2) The Agency may adopt rules governing the
16    commitment of Fund moneys under this subsection (e).
17        (3) This subsection (e) does not limit the use of Fund
18    moneys at legacy sites as otherwise provided under this
19    Title.
20        (4) For the purposes of this subsection (e), the term
21    "legacy site" means a site for which (i) an underground
22    storage tank release was reported prior to January 1,
23    2005, (ii) the owner or operator has been determined
24    eligible to receive payment from the Fund for corrective
25    action costs, and (iii) the Agency did not receive any
26    applications for payment prior to January 1, 2010.

 

 

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1    (f) Beginning July 1, 2013, if the amounts deposited into
2the Fund from moneys received by the Office of the State Fire
3Marshal as fees for underground storage tanks under Sections 4
4and 5 of the Gasoline Storage Act and as fees pursuant to the
5Motor Fuel Tax Law during a State fiscal year are sufficient to
6pay all claims for payment by the fund received during that
7State fiscal year, then the amount of any payments into the
8fund pursuant to the Use Tax Act, the Service Use Tax Act, the
9Service Occupation Tax Act, and the Retailers' Occupation Tax
10Act during that State fiscal year shall be deposited as
11follows: 75% thereof shall be paid into the State treasury and
1225% shall be reserved in a special account and used only for
13the transfer to the Common School Fund as part of the monthly
14transfer from the General Revenue Fund in accordance with
15Section 8a of the State Finance Act.
16(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
17101-636, eff. 6-10-20.)
 
18    Section 3-135. The Unified Code of Corrections is amended
19by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
 
20    (730 ILCS 5/3-12-3a)  (from Ch. 38, par. 1003-12-3a)
21    Sec. 3-12-3a. Contracts, leases, and business agreements.
22    (a) The Department shall promulgate such rules and
23policies as it deems necessary to establish, manage, and
24operate its Illinois Correctional Industries division for the

 

 

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1purpose of utilizing committed persons in the manufacture of
2food stuffs, finished goods or wares. To the extent not
3inconsistent with the function and role of the ICI, the
4Department may enter into a contract, lease, or other type of
5business agreement, not to exceed 20 years, with any private
6corporation, partnership, person, or other business entity for
7the purpose of utilizing committed persons in the provision of
8services or for any other business or commercial enterprise
9deemed by the Department to be consistent with proper training
10and rehabilitation of committed persons.
11    In fiscal year 2021 and 2022, the Department shall oversee
12the Except as otherwise provided in this paragraph, Illinois
13Correctional Industries' spending authority shall be separate
14and apart from the Department's budget and appropriations.
15Control of Illinois Correctional Industries accounting
16processes and budget requests to the General Assembly, other
17budgetary processes, audits by the Office of the Auditor
18General, and computer processes shall be returned to Illinois
19Correctional Industries. For fiscal year 2021 and 2022, the
20only, its spending authority of Illinois Correctional
21Industries shall no longer be separate and apart from the
22Department's budget and appropriations, and the Department
23shall control its accounting processes, budgets, audits and
24computer processes in accordance with any Department rules and
25policies.
26    (b) The Department shall be permitted to construct

 

 

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1buildings on State property for the purposes identified in
2subsection (a) and to lease for a period not to exceed 20 years
3any building or portion thereof on State property for the
4purposes identified in subsection (a).
5    (c) Any contract or other business agreement referenced in
6subsection (a) shall include a provision requiring that all
7committed persons assigned receive in connection with their
8assignment such vocational training and/or apprenticeship
9programs as the Department deems appropriate.
10    (d) Committed persons assigned in accordance with this
11Section shall be compensated in accordance with the provisions
12of Section 3-12-5.
13(Source: P.A. 101-636, eff. 6-10-20.)
 
14    (730 ILCS 5/3-12-6)  (from Ch. 38, par. 1003-12-6)
15    Sec. 3-12-6. Programs. Through its Illinois Correctional
16Industries division, the Department shall establish
17commercial, business, and manufacturing programs for the sale
18of finished goods and processed food and beverages to the
19State, its political units, agencies, and other public
20institutions. Illinois Correctional Industries shall
21establish, operate, and maintain manufacturing and food and
22beverage production in the Department facilities and provide
23food for the Department institutions and for the mental health
24and developmental disabilities institutions of the Department
25of Human Services and the institutions of the Department of

 

 

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1Veterans' Affairs.
2    Illinois Correctional Industries shall be administered by
3a chief executive officer. The chief executive officer shall
4report to the Director of the Department or the Director's
5designee. The chief executive officer shall administer the
6commercial and business programs of ICI for inmate workers in
7the custody of the Department of Corrections.
8    The chief executive officer shall have such assistants as
9are required for sales staff, manufacturing, budget, fiscal,
10accounting, computer, human services, and personnel as
11necessary to run its commercial and business programs.
12    Illinois Correctional Industries shall have a financial
13officer who shall report to the chief executive officer. The
14financial officer shall: (i) assist in the development and
15presentation of the Department budget submission; (ii) manage
16and control the spending authority of ICI; and (iii) provide
17oversight of the financial activities of ICI, both internally
18and through coordination with the Department fiscal operations
19personnel, including accounting processes, budget submissions,
20other budgetary processes, audits by the Office of the Auditor
21General, and computer processes. For fiscal year 2021 and 2022
22only, the financial officer shall coordinate and cooperate
23with the Department's chief financial officer to perform the
24functions listed in this paragraph.
25    Illinois Correctional Industries shall be located in
26Springfield. The chief executive officer of Illinois

 

 

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1Correctional Industries shall assign personnel to direct the
2production of goods and shall employ committed persons
3assigned by the chief administrative officer. The Department
4of Corrections may direct such other vocational programs as it
5deems necessary for the rehabilitation of inmates, which shall
6be separate and apart from, and not in conflict with, programs
7of Illinois Correctional Industries.
8(Source: P.A. 101-636, eff. 6-10-20.)
 
9    (730 ILCS 5/5-9-1.9)
10    Sec. 5-9-1.9. DUI analysis fee.
11    (a) "Crime laboratory" means a not-for-profit laboratory
12substantially funded by a single unit or combination of units
13of local government or the State of Illinois that regularly
14employs at least one person engaged in the DUI analysis of
15blood, other bodily substance, and urine for criminal justice
16agencies in criminal matters and provides testimony with
17respect to such examinations.
18    "DUI analysis" means an analysis of blood, other bodily
19substance, or urine for purposes of determining whether a
20violation of Section 11-501 of the Illinois Vehicle Code has
21occurred.
22    (b) (Blank).
23    (c) In addition to any other disposition made under the
24provisions of the Juvenile Court Act of 1987, any minor
25adjudicated delinquent for an offense which if committed by an

 

 

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1adult would constitute a violation of Section 11-501 of the
2Illinois Vehicle Code shall pay a crime laboratory DUI
3analysis assessment of $150 for each adjudication. Upon
4verified petition of the minor, the court may suspend payment
5of all or part of the assessment if it finds that the minor
6does not have the ability to pay the assessment. The parent,
7guardian, or legal custodian of the minor may pay some or all
8of the assessment on the minor's behalf.
9    (d) All crime laboratory DUI analysis assessments provided
10for by this Section shall be collected by the clerk of the
11court and forwarded to the appropriate crime laboratory DUI
12fund as provided in subsection (f).
13    (e) Crime laboratory funds shall be established as
14follows:
15        (1) A unit of local government that maintains a crime
16    laboratory may establish a crime laboratory DUI fund
17    within the office of the county or municipal treasurer.
18        (2) Any combination of units of local government that
19    maintains a crime laboratory may establish a crime
20    laboratory DUI fund within the office of the treasurer of
21    the county where the crime laboratory is situated.
22        (3) (Blank). The State Police DUI Fund is created as a
23    special fund in the State Treasury.
24    (f) The analysis assessment provided for in subsection (c)
25of this Section shall be forwarded to the office of the
26treasurer of the unit of local government that performed the

 

 

10200SB2017ham002- 257 -LRB102 16155 JWD 27453 a

1analysis if that unit of local government has established a
2crime laboratory DUI fund, or to the State Treasurer for
3deposit into the State Crime Laboratory Fund if the analysis
4was performed by a laboratory operated by the Department of
5State Police. If the analysis was performed by a crime
6laboratory funded by a combination of units of local
7government, the analysis assessment shall be forwarded to the
8treasurer of the county where the crime laboratory is situated
9if a crime laboratory DUI fund has been established in that
10county. If the unit of local government or combination of
11units of local government has not established a crime
12laboratory DUI fund, then the analysis assessment shall be
13forwarded to the State Treasurer for deposit into the State
14Crime Laboratory Fund.
15    (g) Moneys deposited into a crime laboratory DUI fund
16created under paragraphs (1) and (2) of subsection (e) of this
17Section shall be in addition to any allocations made pursuant
18to existing law and shall be designated for the exclusive use
19of the crime laboratory. These uses may include, but are not
20limited to, the following:
21        (1) Costs incurred in providing analysis for DUI
22    investigations conducted within this State.
23        (2) Purchase and maintenance of equipment for use in
24    performing analyses.
25        (3) Continuing education, training, and professional
26    development of forensic scientists regularly employed by

 

 

10200SB2017ham002- 258 -LRB102 16155 JWD 27453 a

1    these laboratories.
2    (h) Moneys deposited in the State Crime Laboratory Fund
3shall be used by State crime laboratories as designated by the
4Director of State Police. These funds shall be in addition to
5any allocations made according to existing law and shall be
6designated for the exclusive use of State crime laboratories.
7These uses may include those enumerated in subsection (g) of
8this Section.
9    (i) Notwithstanding any other provision of law to the
10contrary and in addition to any other transfers that may be
11provided by law, on the effective date of this amendatory Act
12of the 102nd General Assembly, or as soon thereafter as
13practical, the State Comptroller shall direct and the State
14Treasurer shall transfer the remaining balance from the State
15Police DUI Fund into the State Police Operations Assistance
16Fund. Upon completion of the transfer, the State Police DUI
17Fund is dissolved, and any future deposits due to that Fund and
18any outstanding obligations or liabilities of that Fund shall
19pass to the State Police Operations Assistance Fund.
20(Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19;
21100-1161, eff. 7-1-19.)
 
22    Section 3-140. The Revised Uniform Unclaimed Property Act
23is amended by changing Section 15-801 as follows:
 
24    (765 ILCS 1026/15-801)

 

 

10200SB2017ham002- 259 -LRB102 16155 JWD 27453 a

1    Sec. 15-801. Deposit of funds by administrator.
2    (a) Except as otherwise provided in this Section, the
3administrator shall deposit in the Unclaimed Property Trust
4Fund all funds received under this Act, including proceeds
5from the sale of property under Article 7. The administrator
6may deposit any amount in the Unclaimed Property Trust Fund
7into the State Pensions Fund during the fiscal year at his or
8her discretion; however, he or she shall, on April 15 and
9October 15 of each year, deposit any amount in the Unclaimed
10Property Trust Fund exceeding $2,500,000 into the State
11Pensions Fund. If on either April 15 or October 15, the
12administrator determines that a balance of $2,500,000 is
13insufficient for the prompt payment of unclaimed property
14claims authorized under this Act, the administrator may retain
15more than $2,500,000 in the Unclaimed Property Trust Fund in
16order to ensure the prompt payment of claims. Beginning in
17State fiscal year 2023 2022, all amounts that are deposited
18into the State Pensions Fund from the Unclaimed Property Trust
19Fund shall be apportioned to the designated retirement systems
20as provided in subsection (c-6) of Section 8.12 of the State
21Finance Act to reduce their actuarial reserve deficiencies.
22    (b) The administrator shall make prompt payment of claims
23he or she duly allows as provided for in this Act from the
24Unclaimed Property Trust Fund. This shall constitute an
25irrevocable and continuing appropriation of all amounts in the
26Unclaimed Property Trust Fund necessary to make prompt payment

 

 

10200SB2017ham002- 260 -LRB102 16155 JWD 27453 a

1of claims duly allowed by the administrator pursuant to this
2Act.
3(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18;
4101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
5
ARTICLE 4. AUDIT EXPENSE FUND

 
6    Section 4-5. The State Finance Act is amended by changing
7Section 6z-27 as follows:
 
8    (30 ILCS 105/6z-27)
9    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
10transferred, appropriated and used only for the purposes
11authorized by, and subject to the limitations and conditions
12prescribed by, the State Auditing Act.
13    Within 30 days after the effective date of this amendatory
14Act of the 102nd 101st General Assembly, the State Comptroller
15shall order transferred and the State Treasurer shall transfer
16from the following funds moneys in the specified amounts for
17deposit into the Audit Expense Fund:
18Agricultural Premium Fund.............................145,477
19Amusement Ride and Patron Safety Fund..................10,067
20Assisted Living and Shared Housing Regulatory Fund......2,696
21Capital Development Board Revolving Fund................1,807
22Care Provider Fund for Persons with a Developmental
23    Disability.........................................15,438

 

 

10200SB2017ham002- 261 -LRB102 16155 JWD 27453 a

1CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,148
2Chicago State University Education Improvement Fund.....4,748
3Child Labor and Day and Temporary Labor Services
4    Enforcement Fund...................................18,662
5Child Support Administrative Fund.......................5,832
6Clean Air Act Permit Fund...............................1,410
7Common School Fund....................................259,307
8Community Mental Health Medicaid Trust Fund............23,472
9Death Certificate Surcharge Fund........................4,161
10Death Penalty Abolition Fund............................4,095
11Department of Business Services Special Operations Fund.12,790
12Department of Human Services Community Services Fund....8,744
13Downstate Public Transportation Fund...................12,100
14Dram Shop Fund........................................155,250
15Driver Services Administration Fund.....................1,920
16Drug Rebate Fund.......................................39,351
17Drug Treatment Fund.......................................896
18Education Assistance Fund...........................1,818,170
19Emergency Public Health Fund............................7,450
20Employee Classification Fund............................1,518
21EMS Assistance Fund.....................................1,286
22Environmental Protection Permit and Inspection Fund.......671
23Estate Tax Refund Fund. 2,150
24Facilities Management Revolving Fund...................33,930
25Facility Licensing Fund.................................3,894
26Fair and Exposition Fund................................5,904

 

 

10200SB2017ham002- 262 -LRB102 16155 JWD 27453 a

1Federal Financing Cost Reimbursement Fund...............1,579
2Federal High Speed Rail Trust Fund........................517
3Feed Control Fund.......................................9,601
4Fertilizer Control Fund.................................8,941
5Fire Prevention Fund....................................4,456
6Fund for the Advancement of Education..................17,988
7General Revenue Fund...............................17,653,153
8General Professions Dedicated Fund......................3,567
9Governor's Administrative Fund..........................4,052
10Governor's Grant Fund..................................16,687
11Grade Crossing Protection Fund............................629
12Grant Accountability and Transparency Fund................910
13Hazardous Waste Fund......................................849
14Hazardous Waste Research Fund.............................528
15Health and Human Services Medicaid Trust Fund..........10,635
16Health Facility Plan Review Fund........................3,190
17Healthcare Provider Relief Fund.......................360,142
18Healthy Smiles Fund.......................................745
19Home Care Services Agency Licensure Fund................2,824
20Hospital Licensure Fund.................................1,313
21Hospital Provider Fund................................128,466
22ICJIA Violence Prevention Fund............................742
23Illinois Affordable Housing Trust Fund..................7,829
24Illinois Clean Water Fund...............................1,915
25IMSA Income Fund.......................................12,557
26Illinois Health Facilities Planning Fund................2,704

 

 

10200SB2017ham002- 263 -LRB102 16155 JWD 27453 a

1Illinois Power Agency Operations Fund..................36,874
2Illinois School Asbestos Abatement Fund.................1,556
3Illinois State Fair Fund...............................41,374
4Illinois Veterans' Rehabilitation Fund..................1,008
5Illinois Workers' Compensation Commission Operations
6    Fund..............................................189,581
7Income Tax Refund Fund.................................53,295
8Lead Poisoning Screening, Prevention, and Abatement
9    Fund...............................................14,747
10Live and Learn Fund....................................23,420
11Lobbyist Registration Administration Fund...............1,178
12Local Government Distributive Fund.....................36,680
13Long Term Care Monitor/Receiver Fund...................40,812
14Long-Term Care Provider Fund...........................18,266
15Mandatory Arbitration Fund..............................1,618
16Medical Interagency Program Fund..........................890
17Mental Health Fund.....................................10,924
18Metabolic Screening and Treatment Fund.................35,159
19Monitoring Device Driving Permit Administration Fee Fund.2,355
20Motor Fuel Tax Fund....................................36,804
21Motor Vehicle License Plate Fund.......................13,274
22Motor Vehicle Theft Prevention and Insurance Verification
23    Trust Fund..........................................8,773
24Multiple Sclerosis Research Fund..........................670
25Nuclear Safety Emergency Preparedness Fund.............17,663
26Nursing Dedicated and Professional Fund.................2,667

 

 

10200SB2017ham002- 264 -LRB102 16155 JWD 27453 a

1Open Space Lands Acquisition and Development Fund.......1,463
2Partners for Conservation Fund.........................75,235
3Personal Property Tax Replacement Fund.................85,166
4Pesticide Control Fund.................................44,745
5Plumbing Licensure and Program Fund.....................5,297
6Professional Services Fund..............................6,549
7Public Health Laboratory Services Revolving Fund........9,044
8Public Transportation Fund.............................47,744
9Radiation Protection Fund...............................6,575
10Renewable Energy Resources Trust Fund...................8,169
11Road Fund.............................................284,307
12Regional Transportation Authority Occupation and Use Tax
13    Replacement Fund....................................1,278
14School Infrastructure Fund..............................8,938
15Secretary of State DUI Administration Fund..............2,044
16Secretary of State Identification Security and Theft
17    Prevention Fund....................................15,122
18Secretary of State Police Services Fund...................815
19Secretary of State Special License Plate Fund...........4,441
20Secretary of State Special Services Fund...............21,797
21Securities Audit and Enforcement Fund...................8,480
22Solid Waste Management Fund.............................1,427
23Special Education Medicaid Matching Fund................5,854
24State and Local Sales Tax Reform Fund...................2,742
25State Construction Account Fund........................69,387
26State Gaming Fund......................................89,997

 

 

10200SB2017ham002- 265 -LRB102 16155 JWD 27453 a

1State Garage Revolving Fund............................10,788
2State Lottery Fund....................................343,580
3State Pensions Fund...................................500,000
4State Treasurer's Bank Services Trust Fund................913
5Supreme Court Special Purposes Fund.....................1,704
6Tattoo and Body Piercing Establishment Registration Fund..724
7Tax Compliance and Administration Fund..................1,847
8Tobacco Settlement Recovery Fund.......................27,854
9Tourism Promotion Fund.................................42,180
10Trauma Center Fund......................................5,128
11Underground Storage Tank Fund...........................3,473
12University of Illinois Hospital Services Fund...........7,505
13Vehicle Inspection Fund.................................4,863
14Weights and Measures Fund..............................25,431
15Youth Alcoholism and Substance Abuse Prevention Fund.....857.
16Aggregate Operations Regulatory Fund......................806
17Agricultural Premium Fund..............................21,601
18Anna Veterans Home Fund...............................14,618
19Appraisal Administration Fund..........................4,086
20Attorney General Court Ordered and Voluntary Compliance
21    Payment Projects Fund..............................17,446
22Attorney General Whistleblower Reward and
23    Protection Fund.....................................7,344
24Bank and Trust Company Fund............................87,912
25Brownfields Redevelopment Fund............................550
26Capital Development Board Revolving Fund................1,724

 

 

10200SB2017ham002- 266 -LRB102 16155 JWD 27453 a

1Care Provider Fund for Persons with a Developmental
2    Disability..........................................5,445
3CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
4Cemetery Oversight Licensing and Disciplinary Fund......4,432
5Chicago State University Education Improvement Fund.....5,211
6Child Support Administrative Fund.......................3,088
7Clean Air Act Permit Fund...............................6,766
8Coal Technology Development Assistance Fund............11,280
9Commitment to Human Services Fund.....................103,833
10Common School Fund....................................411,164
11Community Mental Health Medicaid Trust Fund............10,138
12Community Water Supply Laboratory Fund....................548
13Corporate Franchise Tax Refund Fund.......................751
14Credit Union Fund......................................19,740
15Cycle Rider Safety Training Fund..........................982
16DCFS Children's Services Fund.........................273,107
17Department of Business Services Special
18    Operations Fund.....................................4,386
19Department of Corrections Reimbursement and
20    Education Fund.....................................36,230
21Department of Human Services Community Services Fund....4,757
22Design Professionals Administration and
23    Investigation Fund..................................5,198
24Downstate Public Transportation Fund...................42,630
25Downstate Transit Improvement Fund......................1,807
26Drivers Education Fund..................................1,351

 

 

10200SB2017ham002- 267 -LRB102 16155 JWD 27453 a

1Drug Rebate Fund.......................................21,955
2Drug Treatment Fund.......................................508
3Education Assistance Fund...........................1,901,464
4Environmental Protection Permit and Inspection Fund.....5,397
5Estate Tax Refund Fund....................................637
6Facilities Management Revolving Fund...................13,775
7Fair and Exposition Fund..................................863
8Federal High Speed Rail Trust Fund......................9,230
9Federal Workforce Training Fund.......................208,014
10Feed Control Fund.......................................1,319
11Fertilizer Control Fund.................................1,247
12Fire Prevention Fund....................................3,876
13Fund for the Advancement of Education..................46,221
14General Professions Dedicated Fund.....................26,266
15General Revenue Fund...............................17,653,153
16Grade Crossing Protection Fund..........................3,737
17Hazardous Waste Fund....................................3,625
18Health and Human Services Medicaid Trust Fund...........5,263
19Healthcare Provider Relief Fund.......................115,415
20Horse Racing Fund.....................................184,337
21Hospital Provider Fund.................................62,701
22Illinois Affordable Housing Trust Fund..................7,103
23Illinois Charity Bureau Fund............................2,108
24Illinois Clean Water Fund...............................8,679
25Illinois Forestry Development Fund......................6,189
26Illinois Gaming Law Enforcement Fund....................1,277

 

 

10200SB2017ham002- 268 -LRB102 16155 JWD 27453 a

1Illinois Power Agency Operations Fund..................43,568
2Illinois State Dental Disciplinary Fund.................4,344
3Illinois State Fair Fund................................5,690
4Illinois State Medical Disciplinary Fund...............20,283
5Illinois State Pharmacy Disciplinary Fund...............9,856
6Illinois Veterans Assistance Fund.......................2,494
7Illinois Workers' Compensation Commission
8    Operations Fund.....................................2,896
9IMSA Income Fund........................................8,012
10Income Tax Refund Fund................................152,206
11Insurance Financial Regulation Fund...................104,597
12Insurance Premium Tax Refund Fund.......................9,901
13Insurance Producer Administration Fund................105,702
14International Tourism Fund..............................7,000
15LaSalle Veterans Home Fund.............................31,489
16LEADS Maintenance Fund....................................607
17Live and Learn Fund.....................................8,302
18Local Government Distributive Fund....................102,508
19Local Tourism Fund.....................................28,421
20Long-Term Care Provider Fund............................7,140
21Manteno Veterans Home Fund.............................47,417
22Medical Interagency Program Fund..........................669
23Mental Health Fund......................................7,492
24Monitoring Device Driving Permit Administration Fee Fund..762
25Motor Carrier Safety Inspection Fund....................1,114
26Motor Fuel Tax Fund...................................141,788

 

 

10200SB2017ham002- 269 -LRB102 16155 JWD 27453 a

1Motor Vehicle License Plate Fund........................5,366
2Nursing Dedicated and Professional Fund................10,746
3Open Space Lands Acquisition and Development Fund......25,584
4Optometric Licensing and Disciplinary Board Fund........1,099
5Partners for Conservation Fund.........................20,187
6Pawnbroker Regulation Fund..............................1,072
7Personal Property Tax Replacement Fund.................88,655
8Pesticide Control Fund..................................5,617
9Professional Services Fund..............................2,795
10Professions Indirect Cost Fund........................180,536
11Public Pension Regulation Fund..........................8,434
12Public Transportation Fund.............................97,777
13Quincy Veterans Home Fund..............................57,745
14Real Estate License Administration Fund................32,015
15Regional Transportation Authority Occupation
16    and Use Tax Replacement Fund........................3,123
17Registered Certified Public Accountants' Administration
18    and Disciplinary Fund...............................2,560
19Renewable Energy Resources Trust Fund.....................797
20Rental Housing Support Program Fund.......................949
21Residential Finance Regulatory Fund....................20,349
22Road Fund.............................................557,727
23Roadside Memorial Fund....................................582
24Salmon Fund...............................................548
25Savings Bank Regulatory Fund............................2,100
26School Infrastructure Fund.............................18,703

 

 

10200SB2017ham002- 270 -LRB102 16155 JWD 27453 a

1Secretary of State DUI Administration Fund................867
2Secretary of State Identification Security
3    and Theft Prevention Fund...........................4,660
4Secretary of State Special License Plate Fund...........1,772
5Secretary of State Special Services Fund................7,839
6Securities Audit and Enforcement Fund...................2,879
7Small Business Environmental Assistance Fund..............588
8Solid Waste Management Fund.............................7,389
9Special Education Medicaid Matching Fund................3,388
10State and Local Sales Tax Reform Fund...................6,573
11State Asset Forfeiture Fund.............................1,213
12State Construction Account Fund.......................129,461
13State Crime Laboratory Fund.............................2,462
14State Gaming Fund.....................................188,862
15State Garage Revolving Fund.............................4,303
16State Lottery Fund....................................145,905
17State Offender DNA Identification System Fund...........1,075
18State Pensions Fund...................................500,000
19State Police DUI Fund.....................................839
20State Police Firearm Services Fund......................4,981
21State Police Services Fund.............................11,660
22State Police Vehicle Fund...............................5,514
23State Police Whistleblower Reward and Protection Fund...2,822
24State Small Business Credit Initiative Fund............15,061
25Subtitle D Management Fund..............................1,067
26Supplemental Low-Income Energy Assistance Fund.........68,016

 

 

10200SB2017ham002- 271 -LRB102 16155 JWD 27453 a

1Tax Compliance and Administration Fund..................4,713
2Technology Management Revolving Fund..................257,409
3Tobacco Settlement Recovery Fund........................4,825
4Tourism Promotion Fund.................................66,211
5Traffic and Criminal Conviction Surcharge Fund........226,070
6Underground Storage Tank Fund..........................19,110
7University of Illinois Hospital Services Fund...........3,813
8Vehicle Inspection Fund.................................9,673
9Violent Crime Victims Assistance Fund..................12,233
10Weights and Measures Fund...............................5,245
11Working Capital Revolving Fund.........................27,245
12    Notwithstanding any provision of the law to the contrary,
13the General Assembly hereby authorizes the use of such funds
14for the purposes set forth in this Section.
15    These provisions do not apply to funds classified by the
16Comptroller as federal trust funds or State trust funds. The
17Audit Expense Fund may receive transfers from those trust
18funds only as directed herein, except where prohibited by the
19terms of the trust fund agreement. The Auditor General shall
20notify the trustees of those funds of the estimated cost of the
21audit to be incurred under the Illinois State Auditing Act for
22the fund. The trustees of those funds shall direct the State
23Comptroller and Treasurer to transfer the estimated amount to
24the Audit Expense Fund.
25    The Auditor General may bill entities that are not subject
26to the above transfer provisions, including private entities,

 

 

10200SB2017ham002- 272 -LRB102 16155 JWD 27453 a

1related organizations and entities whose funds are
2locally-held, for the cost of audits, studies, and
3investigations incurred on their behalf. Any revenues received
4under this provision shall be deposited into the Audit Expense
5Fund.
6    In the event that moneys on deposit in any fund are
7unavailable, by reason of deficiency or any other reason
8preventing their lawful transfer, the State Comptroller shall
9order transferred and the State Treasurer shall transfer the
10amount deficient or otherwise unavailable from the General
11Revenue Fund for deposit into the Audit Expense Fund.
12    On or before December 1, 1992, and each December 1
13thereafter, the Auditor General shall notify the Governor's
14Office of Management and Budget (formerly Bureau of the
15Budget) of the amount estimated to be necessary to pay for
16audits, studies, and investigations in accordance with the
17Illinois State Auditing Act during the next succeeding fiscal
18year for each State fund for which a transfer or reimbursement
19is anticipated.
20    Beginning with fiscal year 1994 and during each fiscal
21year thereafter, the Auditor General may direct the State
22Comptroller and Treasurer to transfer moneys from funds
23authorized by the General Assembly for that fund. In the event
24funds, including federal and State trust funds but excluding
25the General Revenue Fund, are transferred, during fiscal year
261994 and during each fiscal year thereafter, in excess of the

 

 

10200SB2017ham002- 273 -LRB102 16155 JWD 27453 a

1amount to pay actual costs attributable to audits, studies,
2and investigations as permitted or required by the Illinois
3State Auditing Act or specific action of the General Assembly,
4the Auditor General shall, on September 30, or as soon
5thereafter as is practicable, direct the State Comptroller and
6Treasurer to transfer the excess amount back to the fund from
7which it was originally transferred.
8(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
9101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
10
ARTICLE 5. GRADE CROSSING PROTECTION

 
11    Section 5-5. The Motor Fuel Tax Law is amended by changing
12Section 8 as follows:
 
13    (35 ILCS 505/8)  (from Ch. 120, par. 424)
14    Sec. 8. Except as provided in subsection (a-1) of this
15Section, Section 8a, subdivision (h)(1) of Section 12a,
16Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
17money received by the Department under this Act, including
18payments made to the Department by member jurisdictions
19participating in the International Fuel Tax Agreement, shall
20be deposited in a special fund in the State treasury, to be
21known as the "Motor Fuel Tax Fund", and shall be used as
22follows:
23    (a) 2 1/2 cents per gallon of the tax collected on special

 

 

10200SB2017ham002- 274 -LRB102 16155 JWD 27453 a

1fuel under paragraph (b) of Section 2 and Section 13a of this
2Act shall be transferred to the State Construction Account
3Fund in the State Treasury; the remainder of the tax collected
4on special fuel under paragraph (b) of Section 2 and Section
513a of this Act shall be deposited into the Road Fund;
6    (a-1) Beginning on July 1, 2019, an amount equal to the
7amount of tax collected under subsection (a) of Section 2 as a
8result of the increase in the tax rate under Public Act 101-32
9this amendatory Act of the 101st General Assembly shall be
10transferred each month into the Transportation Renewal Fund; .
11    (b) $420,000 shall be transferred each month to the State
12Boating Act Fund to be used by the Department of Natural
13Resources for the purposes specified in Article X of the Boat
14Registration and Safety Act;
15    (c) $3,500,000 shall be transferred each month to the
16Grade Crossing Protection Fund to be used as follows: not less
17than $12,000,000 each fiscal year shall be used for the
18construction or reconstruction of rail highway grade
19separation structures; $2,250,000 in fiscal years 2004 through
202009 and $3,000,000 in fiscal year 2010 and each fiscal year
21thereafter shall be transferred to the Transportation
22Regulatory Fund and shall be accounted for as part of the rail
23carrier portion of such funds and shall be used to pay the cost
24of administration of the Illinois Commerce Commission's
25railroad safety program in connection with its duties under
26subsection (3) of Section 18c-7401 of the Illinois Vehicle

 

 

10200SB2017ham002- 275 -LRB102 16155 JWD 27453 a

1Code, with the remainder to be used by the Department of
2Transportation upon order of the Illinois Commerce Commission,
3to pay that part of the cost apportioned by such Commission to
4the State to cover the interest of the public in the use of
5highways, roads, streets, or pedestrian walkways in the county
6highway system, township and district road system, or
7municipal street system as defined in the Illinois Highway
8Code, as the same may from time to time be amended, for
9separation of grades, for installation, construction or
10reconstruction of crossing protection or reconstruction,
11alteration, relocation including construction or improvement
12of any existing highway necessary for access to property or
13improvement of any grade crossing and grade crossing surface
14including the necessary highway approaches thereto of any
15railroad across the highway or public road, or for the
16installation, construction, reconstruction, or maintenance of
17safety treatments to deter trespassing or a pedestrian walkway
18over or under a railroad right-of-way, as provided for in and
19in accordance with Section 18c-7401 of the Illinois Vehicle
20Code. The Commission may order up to $2,000,000 per year in
21Grade Crossing Protection Fund moneys for the improvement of
22grade crossing surfaces and up to $300,000 per year for the
23maintenance and renewal of 4-quadrant gate vehicle detection
24systems located at non-high speed rail grade crossings. The
25Commission shall not order more than $2,000,000 per year in
26Grade Crossing Protection Fund moneys for pedestrian walkways.

 

 

10200SB2017ham002- 276 -LRB102 16155 JWD 27453 a

1In entering orders for projects for which payments from the
2Grade Crossing Protection Fund will be made, the Commission
3shall account for expenditures authorized by the orders on a
4cash rather than an accrual basis. For purposes of this
5requirement an "accrual basis" assumes that the total cost of
6the project is expended in the fiscal year in which the order
7is entered, while a "cash basis" allocates the cost of the
8project among fiscal years as expenditures are actually made.
9To meet the requirements of this subsection, the Illinois
10Commerce Commission shall develop annual and 5-year project
11plans of rail crossing capital improvements that will be paid
12for with moneys from the Grade Crossing Protection Fund. The
13annual project plan shall identify projects for the succeeding
14fiscal year and the 5-year project plan shall identify
15projects for the 5 directly succeeding fiscal years. The
16Commission shall submit the annual and 5-year project plans
17for this Fund to the Governor, the President of the Senate, the
18Senate Minority Leader, the Speaker of the House of
19Representatives, and the Minority Leader of the House of
20Representatives on the first Wednesday in April of each year;
21    (d) of the amount remaining after allocations provided for
22in subsections (a), (a-1), (b), and (c), a sufficient amount
23shall be reserved to pay all of the following:
24        (1) the costs of the Department of Revenue in
25    administering this Act;
26        (2) the costs of the Department of Transportation in

 

 

10200SB2017ham002- 277 -LRB102 16155 JWD 27453 a

1    performing its duties imposed by the Illinois Highway Code
2    for supervising the use of motor fuel tax funds
3    apportioned to municipalities, counties and road
4    districts;
5        (3) refunds provided for in Section 13, refunds for
6    overpayment of decal fees paid under Section 13a.4 of this
7    Act, and refunds provided for under the terms of the
8    International Fuel Tax Agreement referenced in Section
9    14a;
10        (4) from October 1, 1985 until June 30, 1994, the
11    administration of the Vehicle Emissions Inspection Law,
12    which amount shall be certified monthly by the
13    Environmental Protection Agency to the State Comptroller
14    and shall promptly be transferred by the State Comptroller
15    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
16    Inspection Fund, and for the period July 1, 1994 through
17    June 30, 2000, one-twelfth of $25,000,000 each month, for
18    the period July 1, 2000 through June 30, 2003, one-twelfth
19    of $30,000,000 each month, and $15,000,000 on July 1,
20    2003, and $15,000,000 on January 1, 2004, and $15,000,000
21    on each July 1 and October 1, or as soon thereafter as may
22    be practical, during the period July 1, 2004 through June
23    30, 2012, and $30,000,000 on June 1, 2013, or as soon
24    thereafter as may be practical, and $15,000,000 on July 1
25    and October 1, or as soon thereafter as may be practical,
26    during the period of July 1, 2013 through June 30, 2015,

 

 

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1    for the administration of the Vehicle Emissions Inspection
2    Law of 2005, to be transferred by the State Comptroller
3    and Treasurer from the Motor Fuel Tax Fund into the
4    Vehicle Inspection Fund;
5        (4.5) beginning on July 1, 2019, the costs of the
6    Environmental Protection Agency for the administration of
7    the Vehicle Emissions Inspection Law of 2005 shall be
8    paid, subject to appropriation, from the Motor Fuel Tax
9    Fund into the Vehicle Inspection Fund; beginning in 2019,
10    no later than December 31 of each year, or as soon
11    thereafter as practical, the State Comptroller shall
12    direct and the State Treasurer shall transfer from the
13    Vehicle Inspection Fund to the Motor Fuel Tax Fund any
14    balance remaining in the Vehicle Inspection Fund in excess
15    of $2,000,000;
16        (5) amounts ordered paid by the Court of Claims; and
17        (6) payment of motor fuel use taxes due to member
18    jurisdictions under the terms of the International Fuel
19    Tax Agreement. The Department shall certify these amounts
20    to the Comptroller by the 15th day of each month; the
21    Comptroller shall cause orders to be drawn for such
22    amounts, and the Treasurer shall administer those amounts
23    on or before the last day of each month;
24    (e) after allocations for the purposes set forth in
25subsections (a), (a-1), (b), (c), and (d), the remaining
26amount shall be apportioned as follows:

 

 

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1        (1) Until January 1, 2000, 58.4%, and beginning
2    January 1, 2000, 45.6% shall be deposited as follows:
3            (A) 37% into the State Construction Account Fund,
4        and
5            (B) 63% into the Road Fund, $1,250,000 of which
6        shall be reserved each month for the Department of
7        Transportation to be used in accordance with the
8        provisions of Sections 6-901 through 6-906 of the
9        Illinois Highway Code;
10        (2) Until January 1, 2000, 41.6%, and beginning
11    January 1, 2000, 54.4% shall be transferred to the
12    Department of Transportation to be distributed as follows:
13            (A) 49.10% to the municipalities of the State,
14            (B) 16.74% to the counties of the State having
15        1,000,000 or more inhabitants,
16            (C) 18.27% to the counties of the State having
17        less than 1,000,000 inhabitants,
18            (D) 15.89% to the road districts of the State.
19        If a township is dissolved under Article 24 of the
20    Township Code, McHenry County shall receive any moneys
21    that would have been distributed to the township under
22    this subparagraph, except that a municipality that assumes
23    the powers and responsibilities of a road district under
24    paragraph (6) of Section 24-35 of the Township Code shall
25    receive any moneys that would have been distributed to the
26    township in a percent equal to the area of the dissolved

 

 

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1    road district or portion of the dissolved road district
2    over which the municipality assumed the powers and
3    responsibilities compared to the total area of the
4    dissolved township. The moneys received under this
5    subparagraph shall be used in the geographic area of the
6    dissolved township. If a township is reconstituted as
7    provided under Section 24-45 of the Township Code, McHenry
8    County or a municipality shall no longer be distributed
9    moneys under this subparagraph.
10    As soon as may be after the first day of each month, the
11Department of Transportation shall allot to each municipality
12its share of the amount apportioned to the several
13municipalities which shall be in proportion to the population
14of such municipalities as determined by the last preceding
15municipal census if conducted by the Federal Government or
16Federal census. If territory is annexed to any municipality
17subsequent to the time of the last preceding census the
18corporate authorities of such municipality may cause a census
19to be taken of such annexed territory and the population so
20ascertained for such territory shall be added to the
21population of the municipality as determined by the last
22preceding census for the purpose of determining the allotment
23for that municipality. If the population of any municipality
24was not determined by the last Federal census preceding any
25apportionment, the apportionment to such municipality shall be
26in accordance with any census taken by such municipality. Any

 

 

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1municipal census used in accordance with this Section shall be
2certified to the Department of Transportation by the clerk of
3such municipality, and the accuracy thereof shall be subject
4to approval of the Department which may make such corrections
5as it ascertains to be necessary.
6    As soon as may be after the first day of each month, the
7Department of Transportation shall allot to each county its
8share of the amount apportioned to the several counties of the
9State as herein provided. Each allotment to the several
10counties having less than 1,000,000 inhabitants shall be in
11proportion to the amount of motor vehicle license fees
12received from the residents of such counties, respectively,
13during the preceding calendar year. The Secretary of State
14shall, on or before April 15 of each year, transmit to the
15Department of Transportation a full and complete report
16showing the amount of motor vehicle license fees received from
17the residents of each county, respectively, during the
18preceding calendar year. The Department of Transportation
19shall, each month, use for allotment purposes the last such
20report received from the Secretary of State.
21    As soon as may be after the first day of each month, the
22Department of Transportation shall allot to the several
23counties their share of the amount apportioned for the use of
24road districts. The allotment shall be apportioned among the
25several counties in the State in the proportion which the
26total mileage of township or district roads in the respective

 

 

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1counties bears to the total mileage of all township and
2district roads in the State. Funds allotted to the respective
3counties for the use of road districts therein shall be
4allocated to the several road districts in the county in the
5proportion which the total mileage of such township or
6district roads in the respective road districts bears to the
7total mileage of all such township or district roads in the
8county. After July 1 of any year prior to 2011, no allocation
9shall be made for any road district unless it levied a tax for
10road and bridge purposes in an amount which will require the
11extension of such tax against the taxable property in any such
12road district at a rate of not less than either .08% of the
13value thereof, based upon the assessment for the year
14immediately prior to the year in which such tax was levied and
15as equalized by the Department of Revenue or, in DuPage
16County, an amount equal to or greater than $12,000 per mile of
17road under the jurisdiction of the road district, whichever is
18less. Beginning July 1, 2011 and each July 1 thereafter, an
19allocation shall be made for any road district if it levied a
20tax for road and bridge purposes. In counties other than
21DuPage County, if the amount of the tax levy requires the
22extension of the tax against the taxable property in the road
23district at a rate that is less than 0.08% of the value
24thereof, based upon the assessment for the year immediately
25prior to the year in which the tax was levied and as equalized
26by the Department of Revenue, then the amount of the

 

 

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1allocation for that road district shall be a percentage of the
2maximum allocation equal to the percentage obtained by
3dividing the rate extended by the district by 0.08%. In DuPage
4County, if the amount of the tax levy requires the extension of
5the tax against the taxable property in the road district at a
6rate that is less than the lesser of (i) 0.08% of the value of
7the taxable property in the road district, based upon the
8assessment for the year immediately prior to the year in which
9such tax was levied and as equalized by the Department of
10Revenue, or (ii) a rate that will yield an amount equal to
11$12,000 per mile of road under the jurisdiction of the road
12district, then the amount of the allocation for the road
13district shall be a percentage of the maximum allocation equal
14to the percentage obtained by dividing the rate extended by
15the district by the lesser of (i) 0.08% or (ii) the rate that
16will yield an amount equal to $12,000 per mile of road under
17the jurisdiction of the road district.
18    Prior to 2011, if any road district has levied a special
19tax for road purposes pursuant to Sections 6-601, 6-602, and
206-603 of the Illinois Highway Code, and such tax was levied in
21an amount which would require extension at a rate of not less
22than .08% of the value of the taxable property thereof, as
23equalized or assessed by the Department of Revenue, or, in
24DuPage County, an amount equal to or greater than $12,000 per
25mile of road under the jurisdiction of the road district,
26whichever is less, such levy shall, however, be deemed a

 

 

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1proper compliance with this Section and shall qualify such
2road district for an allotment under this Section. Beginning
3in 2011 and thereafter, if any road district has levied a
4special tax for road purposes under Sections 6-601, 6-602, and
56-603 of the Illinois Highway Code, and the tax was levied in
6an amount that would require extension at a rate of not less
7than 0.08% of the value of the taxable property of that road
8district, as equalized or assessed by the Department of
9Revenue or, in DuPage County, an amount equal to or greater
10than $12,000 per mile of road under the jurisdiction of the
11road district, whichever is less, that levy shall be deemed a
12proper compliance with this Section and shall qualify such
13road district for a full, rather than proportionate, allotment
14under this Section. If the levy for the special tax is less
15than 0.08% of the value of the taxable property, or, in DuPage
16County if the levy for the special tax is less than the lesser
17of (i) 0.08% or (ii) $12,000 per mile of road under the
18jurisdiction of the road district, and if the levy for the
19special tax is more than any other levy for road and bridge
20purposes, then the levy for the special tax qualifies the road
21district for a proportionate, rather than full, allotment
22under this Section. If the levy for the special tax is equal to
23or less than any other levy for road and bridge purposes, then
24any allotment under this Section shall be determined by the
25other levy for road and bridge purposes.
26    Prior to 2011, if a township has transferred to the road

 

 

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1and bridge fund money which, when added to the amount of any
2tax levy of the road district would be the equivalent of a tax
3levy requiring extension at a rate of at least .08%, or, in
4DuPage County, an amount equal to or greater than $12,000 per
5mile of road under the jurisdiction of the road district,
6whichever is less, such transfer, together with any such tax
7levy, shall be deemed a proper compliance with this Section
8and shall qualify the road district for an allotment under
9this Section.
10    In counties in which a property tax extension limitation
11is imposed under the Property Tax Extension Limitation Law,
12road districts may retain their entitlement to a motor fuel
13tax allotment or, beginning in 2011, their entitlement to a
14full allotment if, at the time the property tax extension
15limitation was imposed, the road district was levying a road
16and bridge tax at a rate sufficient to entitle it to a motor
17fuel tax allotment and continues to levy the maximum allowable
18amount after the imposition of the property tax extension
19limitation. Any road district may in all circumstances retain
20its entitlement to a motor fuel tax allotment or, beginning in
212011, its entitlement to a full allotment if it levied a road
22and bridge tax in an amount that will require the extension of
23the tax against the taxable property in the road district at a
24rate of not less than 0.08% of the assessed value of the
25property, based upon the assessment for the year immediately
26preceding the year in which the tax was levied and as equalized

 

 

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1by the Department of Revenue or, in DuPage County, an amount
2equal to or greater than $12,000 per mile of road under the
3jurisdiction of the road district, whichever is less.
4    As used in this Section, the term "road district" means
5any road district, including a county unit road district,
6provided for by the Illinois Highway Code; and the term
7"township or district road" means any road in the township and
8district road system as defined in the Illinois Highway Code.
9For the purposes of this Section, "township or district road"
10also includes such roads as are maintained by park districts,
11forest preserve districts and conservation districts. The
12Department of Transportation shall determine the mileage of
13all township and district roads for the purposes of making
14allotments and allocations of motor fuel tax funds for use in
15road districts.
16    Payment of motor fuel tax moneys to municipalities and
17counties shall be made as soon as possible after the allotment
18is made. The treasurer of the municipality or county may
19invest these funds until their use is required and the
20interest earned by these investments shall be limited to the
21same uses as the principal funds.
22(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
23101-493, eff. 8-23-19; revised 9-24-19.)
 
24    Section 5-10. The Illinois Vehicle Code is amended by
25changing Section 18c-7401 as follows:
 

 

 

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1    (625 ILCS 5/18c-7401)  (from Ch. 95 1/2, par. 18c-7401)
2    Sec. 18c-7401. Safety Requirements for Track, Facilities,
3and Equipment.
4    (1) General Requirements. Each rail carrier shall,
5consistent with rules, orders, and regulations of the Federal
6Railroad Administration, construct, maintain, and operate all
7of its equipment, track, and other property in this State in
8such a manner as to pose no undue risk to its employees or the
9person or property of any member of the public.
10    (2) Adoption of Federal Standards. The track safety
11standards and accident/incident standards promulgated by the
12Federal Railroad Administration shall be safety standards of
13the Commission. The Commission may, in addition, adopt by
14reference in its regulations other federal railroad safety
15standards, whether contained in federal statutes or in
16regulations adopted pursuant to such statutes.
17    (3) Railroad Crossings. No public road, highway, or street
18shall hereafter be constructed across the track of any rail
19carrier at grade, nor shall the track of any rail carrier be
20constructed across a public road, highway or street at grade,
21without having first secured the permission of the Commission;
22provided, that this Section shall not apply to the replacement
23of lawfully existing roads, highways, and tracks. No public
24pedestrian bridge or subway shall be constructed across the
25track of any rail carrier without having first secured the

 

 

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1permission of the Commission. The Commission shall have the
2right to refuse its permission or to grant it upon such terms
3and conditions as it may prescribe. The Commission shall have
4power to determine and prescribe the manner, including the
5particular point of crossing, and the terms of installation,
6operation, maintenance, use, and protection of each such
7crossing.
8    The Commission shall also have power, after a hearing, to
9require major alteration of or to abolish any crossing,
10heretofore or hereafter established, when in its opinion, the
11public safety requires such alteration or abolition, and,
12except in cities, villages, and incorporated towns of
131,000,000 or more inhabitants, to vacate and close that part
14of the highway on such crossing altered or abolished and cause
15barricades to be erected across such highway in such manner as
16to prevent the use of such crossing as a highway, when, in the
17opinion of the Commission, the public convenience served by
18the crossing in question is not such as to justify the further
19retention thereof; or to require a separation of grades, at
20railroad-highway grade crossings; or to require a separation
21of grades at any proposed crossing where a proposed public
22highway may cross the tracks of any rail carrier or carriers;
23and to prescribe, after a hearing of the parties, the terms
24upon which such separations shall be made and the proportion
25in which the expense of the alteration or abolition of such
26crossings or the separation of such grades, having regard to

 

 

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1the benefits, if any, accruing to the rail carrier or any party
2in interest, shall be divided between the rail carrier or
3carriers affected, or between such carrier or carriers and the
4State, county, municipality or other public authority in
5interest. However, a public hearing by the Commission to
6abolish a crossing shall not be required when the public
7highway authority in interest vacates the highway. In such
8instance the rail carrier, following notification to the
9Commission and the highway authority, shall remove any grade
10crossing warning devices and the grade crossing surface.
11    The Commission shall also have power by its order to
12require the reconstruction, minor alteration, minor
13relocation, or improvement of any crossing (including the
14necessary highway approaches thereto) of any railroad across
15any highway or public road, pedestrian bridge, or pedestrian
16subway, whether such crossing be at grade or by overhead
17structure or by subway, whenever the Commission finds after a
18hearing or without a hearing as otherwise provided in this
19paragraph that such reconstruction, alteration, relocation, or
20improvement is necessary to preserve or promote the safety or
21convenience of the public or of the employees or passengers of
22such rail carrier or carriers. By its original order or
23supplemental orders in such case, the Commission may direct
24such reconstruction, alteration, relocation, or improvement to
25be made in such manner and upon such terms and conditions as
26may be reasonable and necessary and may apportion the cost of

 

 

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1such reconstruction, alteration, relocation, or improvement
2and the subsequent maintenance thereof, having regard to the
3benefits, if any, accruing to the railroad or any party in
4interest, between the rail carrier or carriers and public
5utilities affected, or between such carrier or carriers and
6public utilities and the State, county, municipality or other
7public authority in interest. The cost to be so apportioned
8shall include the cost of changes or alterations in the
9equipment of public utilities affected as well as the cost of
10the relocation, diversion or establishment of any public
11highway, made necessary by such reconstruction, alteration,
12relocation, or improvement of said crossing. A hearing shall
13not be required in those instances when the Commission enters
14an order confirming a written stipulation in which the
15Commission, the public highway authority or other public
16authority in interest, the rail carrier or carriers affected,
17and in instances involving the use of the Grade Crossing
18Protection Fund, the Illinois Department of Transportation,
19agree on the reconstruction, alteration, relocation, or
20improvement and the subsequent maintenance thereof and the
21division of costs of such changes of any grade crossing
22(including the necessary highway approaches thereto) of any
23railroad across any highway, pedestrian bridge, or pedestrian
24subway.
25    The Commission shall also have power to enter into
26stipulated agreements with a rail carrier or rail carriers or

 

 

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1public authorities to fund, provide, install, and maintain
2safety treatments to deter trespassing on railroad property in
3accordance with paragraph (1) of Section 18c-7503 at locations
4approved by such rail carrier or rail carriers following a
5diagnostic evaluation between the Commission and the rail
6carrier or rail carriers, including any public authority in
7interest or the Federal Railroad Administration, and to order
8the allocation of the cost of those treatments and their
9installation and maintenance from the Grade Crossing
10Protection Fund. Safety treatments approved under this
11paragraph by the Commission shall be deemed adequate and
12appropriate.
13    Every rail carrier operating in the State of Illinois
14shall construct and maintain every highway crossing over its
15tracks within the State so that the roadway at the
16intersection shall be as flush with the rails as superelevated
17curves will allow, and, unless otherwise ordered by the
18Commission, shall construct and maintain the approaches
19thereto at a grade of not more than 5% within the right of way
20for a distance of not less the 6 feet on each side of the
21centerline of such tracks; provided, that the grades at the
22approaches may be maintained in excess of 5% only when
23authorized by the Commission.
24    Every rail carrier operating within this State shall
25remove from its right of way at all railroad-highway grade
26crossings within the State, such brush, shrubbery, and trees

 

 

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1as is reasonably practical for a distance of not less than 500
2feet in either direction from each grade crossing. The
3Commission shall have power, upon its own motion, or upon
4complaint, and after having made proper investigation, to
5require the installation of adequate and appropriate luminous
6reflective warning signs, luminous flashing signals, crossing
7gates illuminated at night, or other protective devices in
8order to promote and safeguard the health and safety of the
9public. Luminous flashing signal or crossing gate devices
10installed at grade crossings, which have been approved by the
11Commission, shall be deemed adequate and appropriate. The
12Commission shall have authority to determine the number, type,
13and location of such signs, signals, gates, or other
14protective devices which, however, shall conform as near as
15may be with generally recognized national standards, and the
16Commission shall have authority to prescribe the division of
17the cost of the installation and subsequent maintenance of
18such signs, signals, gates, or other protective devices
19between the rail carrier or carriers, the public highway
20authority or other public authority in interest, and in
21instances involving the use of the Grade Crossing Protection
22Fund, the Illinois Department of Transportation. Except where
23train crews provide flagging of the crossing to road users,
24yield signs shall be installed at all highway intersections
25with every grade crossing in this State that is not equipped
26with automatic warning devices, such as luminous flashing

 

 

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1signals or crossing gate devices. A stop sign may be used in
2lieu of the yield sign when an engineering study conducted in
3cooperation with the highway authority and the Illinois
4Department of Transportation has determined that a stop sign
5is warranted. If the Commission has ordered the installation
6of luminous flashing signal or crossing gate devices at a
7grade crossing not equipped with active warning devices, the
8Commission shall order the installation of temporary stop
9signs at the highway intersection with the grade crossing
10unless an engineering study has determined that a stop sign is
11not appropriate. If a stop sign is not appropriate, the
12Commission may order the installation of other appropriate
13supplemental signing as determined by an engineering study.
14The temporary signs shall remain in place until the luminous
15flashing signal or crossing gate devices have been installed.
16The rail carrier is responsible for the installation and
17subsequent maintenance of any required signs. The permanent
18signs shall be in place by July 1, 2011.
19    No railroad may change or modify the warning device system
20at a railroad-highway grade crossing, including warning
21systems interconnected with highway traffic control signals,
22without having first received the approval of the Commission.
23The Commission shall have the further power, upon application,
24upon its own motion, or upon complaint and after having made
25proper investigation, to require the interconnection of grade
26crossing warning devices with traffic control signals at

 

 

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1highway intersections located at or near railroad crossings
2within the distances described by the State Manual on Uniform
3Traffic Control Devices adopted pursuant to Section 11-301 of
4this Code. In addition, State and local authorities may not
5install, remove, modernize, or otherwise modify traffic
6control signals at a highway intersection that is
7interconnected or proposed to be interconnected with grade
8crossing warning devices when the change affects the number,
9type, or location of traffic control devices on the track
10approach leg or legs of the intersection or the timing of the
11railroad preemption sequence of operation until the Commission
12has approved the installation, removal, modernization, or
13modification. Commission approval shall be limited to
14consideration of issues directly affecting the public safety
15at the railroad-highway grade crossing. The electrical circuit
16devices, alternate warning devices, and preemption sequences
17shall conform as nearly as possible, considering the
18particular characteristics of the crossing and intersection
19area, to the State manual adopted by the Illinois Department
20of Transportation pursuant to Section 11-301 of this Code and
21such federal standards as are made applicable by subsection
22(2) of this Section. In order to carry out this authority, the
23Commission shall have the authority to determine the number,
24type, and location of traffic control devices on the track
25approach leg or legs of the intersection and the timing of the
26railroad preemption sequence of operation. The Commission

 

 

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1shall prescribe the division of costs for installation and
2maintenance of all devices required by this paragraph between
3the railroad or railroads and the highway authority in
4interest and in instances involving the use of the Grade
5Crossing Protection Fund or a State highway, the Illinois
6Department of Transportation.
7    Any person who unlawfully or maliciously removes, throws
8down, damages or defaces any sign, signal, gate, or other
9protective device, located at or near any public grade
10crossing, shall be guilty of a petty offense and fined not less
11than $50 nor more than $200 for each offense. In addition to
12fines levied under the provisions of this Section a person
13adjudged guilty hereunder may also be directed to make
14restitution for the costs of repair or replacement, or both,
15necessitated by his misconduct.
16    It is the public policy of the State of Illinois to enhance
17public safety by establishing safe grade crossings. In order
18to implement this policy, the Illinois Commerce Commission is
19directed to conduct public hearings and to adopt specific
20criteria by July 1, 1994, that shall be adhered to by the
21Illinois Commerce Commission in determining if a grade
22crossing should be opened or abolished. The following factors
23shall be considered by the Illinois Commerce Commission in
24developing the specific criteria for opening and abolishing
25grade crossings:
26        (a) timetable speed of passenger trains;

 

 

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1        (b) distance to an alternate crossing;
2        (c) accident history for the last 5 years;
3        (d) number of vehicular traffic and posted speed
4    limits;
5        (e) number of freight trains and their timetable
6    speeds;
7        (f) the type of warning device present at the grade
8    crossing;
9        (g) alignments of the roadway and railroad, and the
10    angle of intersection of those alignments;
11        (h) use of the grade crossing by trucks carrying
12    hazardous materials, vehicles carrying passengers for
13    hire, and school buses; and
14        (i) use of the grade crossing by emergency vehicles.
15    The Illinois Commerce Commission, upon petition to open or
16abolish a grade crossing, shall enter an order opening or
17abolishing the crossing if it meets the specific criteria
18adopted by the Commission.
19    Except as otherwise provided in this subsection (3), in no
20instance shall a grade crossing be permanently closed without
21public hearing first being held and notice of such hearing
22being published in an area newspaper of local general
23circulation.
24    (4) Freight Trains; Radio Communications. The Commission
25shall after hearing and order require that every main line
26railroad freight train operating on main tracks outside of

 

 

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1yard limits within this State shall be equipped with a radio
2communication system. The Commission after notice and hearing
3may grant exemptions from the requirements of this Section as
4to secondary and branch lines.
5    (5) Railroad Bridges and Trestles; Walkway and Handrail.
6In cases in which the Commission finds the same to be practical
7and necessary for safety of railroad employees, bridges and
8trestles, over and upon which railroad trains are operated,
9shall include as a part thereof, a safe and suitable walkway
10and handrail on one side only of such bridge or trestle, and
11such handrail shall be located at the outer edge of the walkway
12and shall provide a clearance of not less than 8 feet, 6
13inches, from the center line of the nearest track, measured at
14right angles thereto.
15    (6) Packages Containing Articles for First Aid to Injured
16on Trains.
17        (a) All rail carriers shall provide a first aid kit
18    that contains, at a minimum, those articles prescribed by
19    the Commission, on each train or engine, for first aid to
20    persons who may be injured in the course of the operation
21    of such trains.
22        (b) A vehicle, excluding a taxi cab used in an
23    emergency situation, operated by a contract carrier
24    transporting railroad employees in the course of their
25    employment shall be equipped with a readily available
26    first aid kit that contains, as a minimum, the same

 

 

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1    articles that are required on each train or engine.
2    (7) Abandoned Bridges, Crossings, and Other Rail Plant.
3The Commission shall have authority, after notice and hearing,
4to order:
5        (a) the removal of any abandoned railroad tracks from
6    roads, streets or other thoroughfares in this State; and
7        (b) the removal of abandoned overhead railroad
8    structures crossing highways, waterways, or railroads.
9    The Commission may equitably apportion the cost of such
10actions between the rail carrier or carriers, public
11utilities, and the State, county, municipality, township, road
12district, or other public authority in interest.
13    (8) Railroad-Highway Bridge Clearance. A vertical
14clearance of not less than 23 feet above the top of rail shall
15be provided for all new or reconstructed highway bridges
16constructed over a railroad track. The Commission may permit a
17lesser clearance if it determines that the 23-foot clearance
18standard cannot be justified based on engineering,
19operational, and economic conditions.
20    (9) Right of Access To Railroad Property.
21        (a) A community antenna television company franchised
22    by a municipality or county pursuant to the Illinois
23    Municipal Code or the Counties Code, respectively, shall
24    not enter upon any real estate or rights-of-way in the
25    possession or control of a railroad subject to the
26    jurisdiction of the Illinois Commerce Commission unless

 

 

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1    the community antenna television company first complies
2    with the applicable provisions of subparagraph (f) of
3    Section 11-42-11.1 of the Illinois Municipal Code or
4    subparagraph (f) of Section 5-1096 of the Counties Code.
5        (b) Notwithstanding any provision of law to the
6    contrary, this subsection (9) applies to all entries of
7    railroad rights-of-way involving a railroad subject to the
8    jurisdiction of the Illinois Commerce Commission by a
9    community antenna television company and shall govern in
10    the event of any conflict with any other provision of law.
11        (c) This subsection (9) applies to any entry upon any
12    real estate or right-of-way in the possession or control
13    of a railroad subject to the jurisdiction of the Illinois
14    Commerce Commission for the purpose of or in connection
15    with the construction, or installation of a community
16    antenna television company's system or facilities
17    commenced or renewed on or after August 22, 2017 (the
18    effective date of Public Act 100-251).
19        (d) Nothing in Public Act 100-251 shall be construed
20    to prevent a railroad from negotiating other terms and
21    conditions or the resolution of any dispute in relation to
22    an entry upon or right of access as set forth in this
23    subsection (9).
24        (e) For purposes of this subsection (9):
25        "Broadband service", "cable operator", and "holder"
26    have the meanings given to those terms under Section

 

 

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1    21-201 of the Public Utilities Act.
2        "Community antenna television company" includes, in
3    the case of real estate or rights-of-way in possession of
4    or in control of a railroad, a holder, cable operator, or
5    broadband service provider.
6        (f) Beginning on August 22, 2017 (the effective date
7    of Public Act 100-251), the Transportation Division of the
8    Illinois Commerce Commission shall include in its annual
9    Crossing Safety Improvement Program report a brief
10    description of the number of cases decided by the Illinois
11    Commerce Commission and the number of cases that remain
12    pending before the Illinois Commerce Commission under this
13    subsection (9) for the period covered by the report.
14(Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
 
15
ARTICLE 6. SPORTS FACILITIES AUTHORITY

 
16    Section 6-5. The State Finance Act is amended by changing
17Section 8.25-4 as follows:
 
18    (30 ILCS 105/8.25-4)  (from Ch. 127, par. 144.25-4)
19    Sec. 8.25-4. All moneys in the Illinois Sports Facilities
20Fund are allocated to and shall be transferred, appropriated
21and used only for the purposes authorized by, and subject to,
22the limitations and conditions of this Section.
23    All moneys deposited pursuant to Section 13.1 of "An Act

 

 

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1in relation to State revenue sharing with local governmental
2entities", as amended, and all moneys deposited with respect
3to the $5,000,000 deposit, but not the additional $8,000,000
4advance applicable before July 1, 2001, or the Advance Amount
5applicable on and after that date, pursuant to Section 6 of
6"The Hotel Operators' Occupation Tax Act", as amended, into
7the Illinois Sports Facilities Fund shall be credited to the
8Subsidy Account within the Fund. All moneys deposited with
9respect to the additional $8,000,000 advance applicable before
10July 1, 2001, or the Advance Amount applicable on and after
11that date, but not the $5,000,000 deposit, pursuant to Section
126 of "The Hotel Operators' Occupation Tax Act", as amended,
13into the Illinois Sports Facilities Fund shall be credited to
14the Advance Account within the Fund.
15    Beginning with fiscal year 1989 and continuing for each
16fiscal year thereafter through and including fiscal year 2001,
17no less than 30 days before the beginning of such fiscal year
18(except as soon as may be practicable after the effective date
19of this amendatory Act of 1988 with respect to fiscal year
201989) the Chairman of the Illinois Sports Facilities Authority
21shall certify to the State Comptroller and the State
22Treasurer, without taking into account any revenues or
23receipts of the Authority, the lesser of (a) $18,000,000 and
24(b) the sum of (i) the amount anticipated to be required by the
25Authority during the fiscal year to pay principal of and
26interest on, and other payments relating to, its obligations

 

 

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1issued or to be issued under Section 13 of the Illinois Sports
2Facilities Authority Act, including any deposits required to
3reserve funds created under any indenture or resolution
4authorizing issuance of the obligations and payments to
5providers of credit enhancement, (ii) the amount anticipated
6to be required by the Authority during the fiscal year to pay
7obligations under the provisions of any management agreement
8with respect to a facility or facilities owned by the
9Authority or of any assistance agreement with respect to any
10facility for which financial assistance is provided under the
11Illinois Sports Facilities Authority Act, and to pay other
12capital and operating expenses of the Authority during the
13fiscal year, including any deposits required to reserve funds
14created for repair and replacement of capital assets and to
15meet the obligations of the Authority under any management
16agreement or assistance agreement, and (iii) any amounts under
17(i) and (ii) above remaining unpaid from previous years.
18    Beginning with fiscal year 2002 and continuing for each
19fiscal year thereafter, no less than 30 days before the
20beginning of such fiscal year, the Chairman of the Illinois
21Sports Facilities Authority shall certify to the State
22Comptroller and the State Treasurer, without taking into
23account any revenues or receipts of the Authority, the lesser
24of (a) an amount equal to the sum of the Advance Amount plus
25$10,000,000 and (b) the sum of (i) the amount anticipated to be
26required by the Authority during the fiscal year to pay

 

 

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1principal of and interest on, and other payments relating to,
2its obligations issued or to be issued under Section 13 of the
3Illinois Sports Facilities Authority Act, including any
4deposits required to reserve funds created under any indenture
5or resolution authorizing issuance of the obligations and
6payments to providers of credit enhancement, (ii) the amount
7anticipated to be required by the Authority during the fiscal
8year to pay obligations under the provisions of any management
9agreement with respect to a facility or facilities owned by
10the Authority or any assistance agreement with respect to any
11facility for which financial assistance is provided under the
12Illinois Sports Facilities Authority Act, and to pay other
13capital and operating expenses of the Authority during the
14fiscal year, including any deposits required to reserve funds
15created for repair and replacement of capital assets and to
16meet the obligations of the Authority under any management
17agreement or assistance agreement, and (iii) any amounts under
18(i) and (ii) above remaining unpaid from previous years.
19    A copy of any certification made by the Chairman under the
20preceding 2 paragraphs shall be filed with the Governor and
21the Mayor of the City of Chicago. The Chairman may file an
22amended certification from time to time.
23    Subject to sufficient appropriation by the General
24Assembly, beginning with July 1, 1988 and thereafter
25continuing on the first day of each month during each fiscal
26year through and including fiscal year 2001, the Comptroller

 

 

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1shall order paid and the Treasurer shall pay to the Authority
2the amount in the Illinois Sports Facilities Fund until (x)
3the lesser of $10,000,000 or the amount appropriated for
4payment to the Authority from amounts credited to the Subsidy
5Account and (y) the lesser of $8,000,000 or the difference
6between the amount appropriated for payment to the Authority
7during the fiscal year and $10,000,000 has been paid from
8amounts credited to the Advance Account.
9    Subject to sufficient appropriation by the General
10Assembly, beginning with July 1, 2001, and thereafter
11continuing on the first day of each month during each fiscal
12year thereafter, the Comptroller shall order paid and the
13Treasurer shall pay to the Authority the amount in the
14Illinois Sports Facilities Fund until (x) the lesser of
15$10,000,000 or the amount appropriated for payment to the
16Authority from amounts credited to the Subsidy Account and (y)
17the lesser of the Advance Amount or the difference between the
18amount appropriated for payment to the Authority during the
19fiscal year and $10,000,000 has been paid from amounts
20credited to the Advance Account.
21    Provided that all amounts deposited in the Illinois Sports
22Facilities Fund and credited to the Subsidy Account, to the
23extent requested pursuant to the Chairman's certification,
24have been paid, on June 30, 1989, and on June 30 of each year
25thereafter, all amounts remaining in the Subsidy Account of
26the Illinois Sports Facilities Fund shall be transferred by

 

 

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1the State Treasurer one-half to the General Revenue Fund in
2the State Treasury and one-half to the City Tax Fund. Provided
3that all amounts appropriated from the Illinois Sports
4Facilities Fund, to the extent requested pursuant to the
5Chairman's certification, have been paid, on June 30, 1989,
6and on June 30 of each year thereafter, all amounts remaining
7in the Advance Account of the Illinois Sports Facilities Fund
8shall be transferred by the State Treasurer to the General
9Revenue Fund in the State Treasury.
10    For purposes of this Section, the term "Advance Amount"
11means, for fiscal year 2002, $22,179,000, and for subsequent
12fiscal years through fiscal year 2033 2032, 105.615% of the
13Advance Amount for the immediately preceding fiscal year,
14rounded up to the nearest $1,000.
15(Source: P.A. 91-935, eff. 6-1-01.)
 
16    Section 6-10. The Hotel Operators' Occupation Tax Act is
17amended by changing Section 6 as follows:
 
18    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
19    Sec. 6. Filing of returns and distribution of proceeds.
20    Except as provided hereinafter in this Section, on or
21before the last day of each calendar month, every person
22engaged in the business of renting, leasing or letting rooms
23in a hotel in this State during the preceding calendar month
24shall file a return with the Department, stating:

 

 

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1        1. The name of the operator;
2        2. His residence address and the address of his
3    principal place of business and the address of the
4    principal place of business (if that is a different
5    address) from which he engages in the business of renting,
6    leasing or letting rooms in a hotel in this State;
7        3. Total amount of rental receipts received by him
8    during the preceding calendar month from renting, leasing
9    or letting rooms during such preceding calendar month;
10        4. Total amount of rental receipts received by him
11    during the preceding calendar month from renting, leasing
12    or letting rooms to permanent residents during such
13    preceding calendar month;
14        5. Total amount of other exclusions from gross rental
15    receipts allowed by this Act;
16        6. Gross rental receipts which were received by him
17    during the preceding calendar month and upon the basis of
18    which the tax is imposed;
19        7. The amount of tax due;
20        8. Such other reasonable information as the Department
21    may require.
22    If the operator's average monthly tax liability to the
23Department does not exceed $200, the Department may authorize
24his returns to be filed on a quarter annual basis, with the
25return for January, February and March of a given year being
26due by April 30 of such year; with the return for April, May

 

 

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1and June of a given year being due by July 31 of such year;
2with the return for July, August and September of a given year
3being due by October 31 of such year, and with the return for
4October, November and December of a given year being due by
5January 31 of the following year.
6    If the operator's average monthly tax liability to the
7Department does not exceed $50, the Department may authorize
8his returns to be filed on an annual basis, with the return for
9a given year being due by January 31 of the following year.
10    Such quarter annual and annual returns, as to form and
11substance, shall be subject to the same requirements as
12monthly returns.
13    Notwithstanding any other provision in this Act concerning
14the time within which an operator may file his return, in the
15case of any operator who ceases to engage in a kind of business
16which makes him responsible for filing returns under this Act,
17such operator shall file a final return under this Act with the
18Department not more than 1 month after discontinuing such
19business.
20    Where the same person has more than 1 business registered
21with the Department under separate registrations under this
22Act, such person shall not file each return that is due as a
23single return covering all such registered businesses, but
24shall file separate returns for each such registered business.
25    In his return, the operator shall determine the value of
26any consideration other than money received by him in

 

 

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1connection with the renting, leasing or letting of rooms in
2the course of his business and he shall include such value in
3his return. Such determination shall be subject to review and
4revision by the Department in the manner hereinafter provided
5for the correction of returns.
6    Where the operator is a corporation, the return filed on
7behalf of such corporation shall be signed by the president,
8vice-president, secretary or treasurer or by the properly
9accredited agent of such corporation.
10    The person filing the return herein provided for shall, at
11the time of filing such return, pay to the Department the
12amount of tax herein imposed. The operator filing the return
13under this Section shall, at the time of filing such return,
14pay to the Department the amount of tax imposed by this Act
15less a discount of 2.1% or $25 per calendar year, whichever is
16greater, which is allowed to reimburse the operator for the
17expenses incurred in keeping records, preparing and filing
18returns, remitting the tax and supplying data to the
19Department on request.
20    If any payment provided for in this Section exceeds the
21operator's liabilities under this Act, as shown on an original
22return, the Department may authorize the operator to credit
23such excess payment against liability subsequently to be
24remitted to the Department under this Act, in accordance with
25reasonable rules adopted by the Department. If the Department
26subsequently determines that all or any part of the credit

 

 

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1taken was not actually due to the operator, the operator's
2discount shall be reduced by an amount equal to the difference
3between the discount as applied to the credit taken and that
4actually due, and that operator shall be liable for penalties
5and interest on such difference.
6    There shall be deposited in the Build Illinois Fund in the
7State Treasury for each State fiscal year 40% of the amount of
8total net proceeds from the tax imposed by subsection (a) of
9Section 3. Of the remaining 60%, $5,000,000 shall be deposited
10in the Illinois Sports Facilities Fund and credited to the
11Subsidy Account each fiscal year by making monthly deposits in
12the amount of 1/8 of $5,000,000 plus cumulative deficiencies
13in such deposits for prior months, and an additional
14$8,000,000 shall be deposited in the Illinois Sports
15Facilities Fund and credited to the Advance Account each
16fiscal year by making monthly deposits in the amount of 1/8 of
17$8,000,000 plus any cumulative deficiencies in such deposits
18for prior months; provided, that for fiscal years ending after
19June 30, 2001, the amount to be so deposited into the Illinois
20Sports Facilities Fund and credited to the Advance Account
21each fiscal year shall be increased from $8,000,000 to the
22then applicable Advance Amount and the required monthly
23deposits beginning with July 2001 shall be in the amount of 1/8
24of the then applicable Advance Amount plus any cumulative
25deficiencies in those deposits for prior months. (The deposits
26of the additional $8,000,000 or the then applicable Advance

 

 

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1Amount, as applicable, during each fiscal year shall be
2treated as advances of funds to the Illinois Sports Facilities
3Authority for its corporate purposes to the extent paid to the
4Authority or its trustee and shall be repaid into the General
5Revenue Fund in the State Treasury by the State Treasurer on
6behalf of the Authority pursuant to Section 19 of the Illinois
7Sports Facilities Authority Act, as amended. If in any fiscal
8year the full amount of the then applicable Advance Amount is
9not repaid into the General Revenue Fund, then the deficiency
10shall be paid from the amount in the Local Government
11Distributive Fund that would otherwise be allocated to the
12City of Chicago under the State Revenue Sharing Act.)
13    For purposes of the foregoing paragraph, the term "Advance
14Amount" means, for fiscal year 2002, $22,179,000, and for
15subsequent fiscal years through fiscal year 2033 2032,
16105.615% of the Advance Amount for the immediately preceding
17fiscal year, rounded up to the nearest $1,000.
18    Of the remaining 60% of the amount of total net proceeds
19prior to August 1, 2011 from the tax imposed by subsection (a)
20of Section 3 after all required deposits in the Illinois
21Sports Facilities Fund, the amount equal to 8% of the net
22revenue realized from this Act plus an amount equal to 8% of
23the net revenue realized from any tax imposed under Section
244.05 of the Chicago World's Fair-1992 Authority Act during the
25preceding month shall be deposited in the Local Tourism Fund
26each month for purposes authorized by Section 605-705 of the

 

 

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1Department of Commerce and Economic Opportunity Law (20 ILCS
2605/605-705). Of the remaining 60% of the amount of total net
3proceeds beginning on August 1, 2011 from the tax imposed by
4subsection (a) of Section 3 after all required deposits in the
5Illinois Sports Facilities Fund, an amount equal to 8% of the
6net revenue realized from this Act plus an amount equal to 8%
7of the net revenue realized from any tax imposed under Section
84.05 of the Chicago World's Fair-1992 Authority Act during the
9preceding month shall be deposited as follows: 18% of such
10amount shall be deposited into the Chicago Travel Industry
11Promotion Fund for the purposes described in subsection (n) of
12Section 5 of the Metropolitan Pier and Exposition Authority
13Act and the remaining 82% of such amount shall be deposited
14into the Local Tourism Fund each month for purposes authorized
15by Section 605-705 of the Department of Commerce and Economic
16Opportunity Law. Beginning on August 1, 1999 and ending on
17July 31, 2011, an amount equal to 4.5% of the net revenue
18realized from the Hotel Operators' Occupation Tax Act during
19the preceding month shall be deposited into the International
20Tourism Fund for the purposes authorized in Section 605-707 of
21the Department of Commerce and Economic Opportunity Law.
22Beginning on August 1, 2011, an amount equal to 4.5% of the net
23revenue realized from this Act during the preceding month
24shall be deposited as follows: 55% of such amount shall be
25deposited into the Chicago Travel Industry Promotion Fund for
26the purposes described in subsection (n) of Section 5 of the

 

 

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1Metropolitan Pier and Exposition Authority Act and the
2remaining 45% of such amount deposited into the International
3Tourism Fund for the purposes authorized in Section 605-707 of
4the Department of Commerce and Economic Opportunity Law. "Net
5revenue realized for a month" means the revenue collected by
6the State under that Act during the previous month less the
7amount paid out during that same month as refunds to taxpayers
8for overpayment of liability under that Act.
9    After making all these deposits, all other proceeds of the
10tax imposed under subsection (a) of Section 3 shall be
11deposited in the Tourism Promotion Fund in the State Treasury.
12All moneys received by the Department from the additional tax
13imposed under subsection (b) of Section 3 shall be deposited
14into the Build Illinois Fund in the State Treasury.
15    The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the operator's last State income
22tax return. If the total receipts of the business as reported
23in the State income tax return do not agree with the gross
24receipts reported to the Department for the same period, the
25operator shall attach to his annual information return a
26schedule showing a reconciliation of the 2 amounts and the

 

 

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1reasons for the difference. The operator's annual information
2return to the Department shall also disclose pay roll
3information of the operator's business during the year covered
4by such return and any additional reasonable information which
5the Department deems would be helpful in determining the
6accuracy of the monthly, quarterly or annual tax returns by
7such operator as hereinbefore provided for in this Section.
8    If the annual information return required by this Section
9is not filed when and as required the taxpayer shall be liable
10for a penalty in an amount determined in accordance with
11Section 3-4 of the Uniform Penalty and Interest Act until such
12return is filed as required, the penalty to be assessed and
13collected in the same manner as any other penalty provided for
14in this Act.
15    The chief executive officer, proprietor, owner or highest
16ranking manager shall sign the annual return to certify the
17accuracy of the information contained therein. Any person who
18willfully signs the annual return containing false or
19inaccurate information shall be guilty of perjury and punished
20accordingly. The annual return form prescribed by the
21Department shall include a warning that the person signing the
22return may be liable for perjury.
23    The foregoing portion of this Section concerning the
24filing of an annual information return shall not apply to an
25operator who is not required to file an income tax return with
26the United States Government.

 

 

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1(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
 
2    Section 6-15. The Illinois Sports Facilities Authority Act
3is amended by changing Section 13 as follows:
 
4    (70 ILCS 3205/13)  (from Ch. 85, par. 6013)
5    Sec. 13. Bonds and notes.
6    (A) (1) The Authority may at any time and from time to time
7issue bonds and notes for any corporate purpose, including the
8establishment of reserves and the payment of interest and
9costs of issuance. In this Act the term "bonds" includes notes
10of any kind, interim certificates, refunding bonds, or any
11other evidence of obligation for borrowed money issued under
12this Section 13. Bonds may be issued in one or more series and
13may be payable and secured either on a parity with or
14separately from other bonds.
15    (2) The bonds of any issue shall be payable solely from all
16or any part of the property or revenues of the Authority,
17including, without limitation:
18        (i) Rents, rates, fees, charges or other revenues
19    payable to or any receipts of the Authority, including
20    amounts which are deposited pursuant to the Act with a
21    trustee for bondholders;
22        (ii) Payments by financial institutions, insurance
23    companies, or others pursuant to letters or lines of
24    credit, policies of insurance, or purchase agreements;

 

 

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1        (iii) Investment earnings from funds or accounts
2    maintained pursuant to a bond resolution or trust
3    agreement; and
4        (iv) Proceeds of refunding bonds.
5    (3) Bonds may be authorized by a resolution of the
6Authority and may be secured by a trust agreement by and
7between the Authority and a corporate trustee or trustees,
8which may be any trust company or bank having the powers of a
9trust company within or without the State. Bonds may:
10        (i) Mature at a time or times, whether as serial bonds
11    or as term bonds or both, not exceeding 40 years from their
12    respective dates of issue;
13        (ii) Notwithstanding the provision of "An Act to
14    authorize public corporations to issue bonds, other
15    evidences of indebtedness and tax anticipation warrants
16    subject to interest rate limitations set forth therein",
17    approved May 26, 1970, as now or hereafter amended, or any
18    other provision of law, bear interest at any fixed or
19    variable rate or rates determined by the method provided
20    in the resolution or trust agreement;
21        (iii) Be payable at a time or times, in the
22    denominations and form, either coupon or registered or
23    both, and carry the registration and privileges as to
24    exchange, transfer or conversion and for the replacement
25    of mutilated, lost, or destroyed bonds as the resolution
26    or trust agreement may provide;

 

 

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1        (iv) Be payable in lawful money of the United States
2    at a designated place;
3        (v) Be subject to the terms of purchase, payment,
4    redemption, refunding or refinancing that the resolution
5    or trust agreement provides;
6        (vi) Be executed by the manual or facsimile signatures
7    of the officers of the Authority designated by the
8    Authority which signatures shall be valid at delivery even
9    for one who has ceased to hold office; and
10        (vii) Be sold in the manner and upon the terms
11    determined by the Authority.
12    (B) Any resolution or trust agreement may contain
13provisions which shall be a part of the contract with the
14holders of the bonds as to:
15        (1) Pledging, assigning or directing the use,
16    investment, or disposition of all or any part of the
17    revenues of the Authority or proceeds or benefits of any
18    contract including, without limit, any management
19    agreement or assistance agreement and conveying or
20    otherwise securing any property or property rights;
21        (2) The setting aside of loan funding deposits, debt
22    service reserves, capitalized interest accounts,
23    replacement or operating reserves, cost of issuance
24    accounts and sinking funds, and the regulation,
25    investment, and disposition thereof;
26        (3) Limitations on the purposes to which or the

 

 

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1    investments in which the proceeds of sale of any issue of
2    bonds or the Authority's revenues and receipts may be
3    applied or made;
4        (4) Limitations on the issue of additional bonds, the
5    terms upon which additional bonds may be issued and
6    secured, the terms upon which additional bonds may rank on
7    a parity with, or be subordinate or superior to, other
8    bonds;
9        (5) The refunding, advance refunding or refinancing of
10    outstanding bonds;
11        (6) The procedure, if any, by which the terms of any
12    contract with bondholders may be altered or amended and
13    the amount of bonds and holders of which must consent
14    thereto, and the manner in which consent shall be given;
15        (7) Defining the acts or omissions which shall
16    constitute a default in the duties of the Authority to
17    holders of bonds and providing the rights or remedies of
18    such holders in the event of a default which may include
19    provisions restricting individual right of action by
20    bondholders;
21        (8) Providing for guarantees, pledges of property,
22    letters of credit, or other security, or insurance for the
23    benefit of bondholders; and
24        (9) Any other matter relating to the bonds which the
25    Authority determines appropriate.
26    (C) No member of the Authority nor any person executing

 

 

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1the bonds shall be liable personally on the bonds or subject to
2any personal liability by reason of the issuance of the bonds.
3    (D) The Authority may enter into agreements with agents,
4banks, insurers, or others for the purpose of enhancing the
5marketability of or security for its bonds.
6    (E) (1) A pledge by the Authority of revenues and receipts
7as security for an issue of bonds or for the performance of its
8obligations under any management agreement or assistance
9agreement shall be valid and binding from the time when the
10pledge is made.
11    (2) The revenues and receipts pledged shall immediately be
12subject to the lien of the pledge without any physical
13delivery or further act, and the lien of any pledge shall be
14valid and binding against any person having any claim of any
15kind in tort, contract or otherwise against the Authority,
16irrespective of whether the person has notice.
17    (3) No resolution, trust agreement, management agreement
18or assistance agreement or any financing statement,
19continuation statement, or other instrument adopted or entered
20into by the Authority need be filed or recorded in any public
21record other than the records of the Authority in order to
22perfect the lien against third persons, regardless of any
23contrary provision of law.
24    (F) The Authority may issue bonds to refund, advance
25refund or refinance any of its bonds then outstanding,
26including the payment of any redemption premium and any

 

 

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1interest accrued or to accrue to the earliest or any
2subsequent date of redemption, purchase or maturity of the
3bonds. Refunding or advance refunding bonds may be issued for
4the public purposes of realizing savings in the effective
5costs of debt service, directly or through a debt
6restructuring, for alleviating impending or actual default, or
7for paying principal of, redemption premium, if any, and
8interest on bonds as they mature or are subject to redemption,
9and may be issued in one or more series in an amount in excess
10of that of the bonds to be refunded.
11    (G) At no time shall the total outstanding bonds and notes
12of the Authority issued under this Section 13 exceed (i)
13$150,000,000 in connection with facilities owned by the
14Authority or in connection with other authorized corporate
15purposes of the Authority and (ii) $399,000,000 in connection
16with facilities owned by a governmental owner other than the
17Authority; however, the limit on the total outstanding bond
18and notes set forth in this sentence shall not apply to any
19refunding or restructuring bonds issued by the Authority on
20and after the effective date of this amendatory Act of the
21102nd General Assembly but prior to December 31, 2024. Bonds
22which are being paid or retired by issuance, sale or delivery
23of bonds or notes, and bonds or notes for which sufficient
24funds have been deposited with the paying agent or trustee to
25provide for payment of principal and interest thereon, and any
26redemption premium, as provided in the authorizing resolution,

 

 

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1shall not be considered outstanding for the purposes of this
2paragraph.
3    (H) The bonds and notes of the Authority shall not be
4indebtedness of the City of Chicago, of the State, or of any
5political subdivision of the State other than the Authority.
6The bonds and notes of the Authority are not general
7obligations of the State of Illinois or the City of Chicago, or
8of any other political subdivision of the State other than the
9Authority, and are not secured by a pledge of the full faith
10and credit of the State of Illinois or the City of Chicago, or
11of any other political subdivision of the State other than the
12Authority, and the holders of bonds and notes of the Authority
13may not require the levy or imposition by the State or the City
14of Chicago, or any other political subdivision of the State
15other than the Authority, of any taxes or, except as provided
16in this Act, the application of revenues or funds of the State
17of Illinois or the City of Chicago or any other political
18subdivision of the State other than the Authority to the
19payment of bonds and notes of the Authority.
20    (I) In order to provide for the payment of debt service
21requirements (including amounts for reserve funds and to pay
22the costs of credit enhancements) on bonds issued pursuant to
23this Act, the Authority may provide in any trust agreement
24securing such bonds for a pledge and assignment of its right to
25all amounts to be received from the Illinois Sports Facilities
26Fund and for a pledge and assignment (subject to the terms of

 

 

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1any management agreement or assistance agreement) of all taxes
2and other amounts to be received under Section 19 of this Act
3and may further provide by written notice to the State
4Treasurer and State Comptroller (which notice shall constitute
5a direction to those officers) for a direct payment of these
6amounts to the trustee for its bondholders.
7    (J) The State of Illinois pledges to and agrees with the
8holders of the bonds and notes of the Authority issued
9pursuant to this Act that the State will not limit or alter the
10rights and powers vested in the Authority by this Act so as to
11impair the terms of any contract made by the Authority with
12such holders or in any way impair the rights and remedies of
13such holders until such bonds and notes, together with
14interest thereon, with interest on any unpaid installments of
15interest, and all costs and expenses in connection with any
16action or proceedings by or on behalf of such holders, are
17fully met and discharged. In addition, the State pledges to
18and agrees with the holders of the bonds and notes of the
19Authority issued pursuant to this Act that the State will not
20limit or alter the basis on which State funds are to be
21allocated, deposited and paid to the Authority as provided in
22this Act, or the use of such funds, so as to impair the terms
23of any such contract. The Authority is authorized to include
24these pledges and agreements of the State in any contract with
25the holders of bonds or notes issued pursuant to this Section.
26Nothing in this amendatory Act of the 102nd General Assembly

 

 

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1is intended to limit or alter the rights and powers of the
2Authority so as to impair the terms of any contract made by the
3Authority with the holders of the bonds and notes of the
4Authority issued pursuant to this Act.
5(Source: P.A. 91-935, eff. 6-1-01.)
 
6
ARTICLE 7. LAW ENFORCEMENT TRAINING

 
7    Section 7-5. The Illinois Motor Vehicle Theft Prevention
8and Insurance Verification Act is amended by adding Section
98.6 as follows:
 
10    (20 ILCS 4005/8.6 new)
11    Sec. 8.6. State Police Training and Academy Fund; Law
12Enforcement Training Fund. Before April 1 of each year, each
13insurer engaged in writing private passenger motor vehicle
14insurance coverage that is included in Class 2 and Class 3 of
15Section 4 of the Illinois Insurance Code, as a condition of its
16authority to transact business in this State, shall collect
17and remit to the Department of Insurance an amount equal to $4,
18or a lesser amount determined by the Illinois Law Enforcement
19Training Board by rule, multiplied by the insurer's total
20earned car years of private passenger motor vehicle insurance
21policies providing physical damage insurance coverage written
22in this State during the preceding calendar year. Of the
23amounts collected under this Section, the Department of

 

 

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1Insurance shall deposit 10% into the State Police Training and
2Academy Fund and 90% into the Law Enforcement Training Fund.
 
3    Section 7-10. The State Finance Act is amended by adding
4Sections 5.935, 5.936, 6z-125, and 6z-126 as follows:
 
5    (30 ILCS 105/5.935 new)
6    Sec. 5.935. The State Police Training and Academy Fund.
 
7    (30 ILCS 105/5.936 new)
8    Sec. 5.936. The Law Enforcement Training Fund.
 
9    (30 ILCS 105/6z-125 new)
10    Sec. 6z-125. State Police Training and Academy Fund. The
11State Police Training and Academy Fund is hereby created as a
12special fund in the State treasury. Moneys in the Fund shall
13consist of: (i) 10% of the revenue from increasing the
14insurance producer license fees, as provided under subsection
15(a-5) of Section 500-135 of the Illinois Insurance Code; and
16(ii) 10% of the moneys collected from auto insurance policy
17fees under Section 8.6 of the Illinois Motor Vehicle Theft
18Prevention and Insurance Verification Act. This Fund shall be
19used by the Illinois State Police to fund training and other
20State Police institutions, including, but not limited to,
21forensic laboratories.
 

 

 

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1    (30 ILCS 105/6z-126 new)
2    Sec. 6z-126. Law Enforcement Training Fund. The Law
3Enforcement Training Fund is hereby created as a special fund
4in the State treasury. Moneys in the Fund shall consist of: (i)
590% of the revenue from increasing the insurance producer
6license fees, as provided under subsection (a-5) of Section
7500-135 of the Illinois Insurance Code; and (ii) 90% of the
8moneys collected from auto insurance policy fees under Section
98.6 of the Illinois Motor Vehicle Theft Prevention and
10Insurance Verification Act. This Fund shall be used by the
11Illinois Law Enforcement Training and Standards Board to fund
12law enforcement certification compliance and the development
13and provision of basic courses by Board-approved academics,
14and in-service courses by approved academies.
 
15    Section 7-15. The Illinois Insurance Code is amended by
16changing Section 500-135 as follows:
 
17    (215 ILCS 5/500-135)
18    (Section scheduled to be repealed on January 1, 2027)
19    Sec. 500-135. Fees.
20    (a) The fees required by this Article are as follows:
21        (1) a fee of $215 $180 for a person who is a resident
22    of Illinois, and $380 $250 for a person who is not a
23    resident of Illinois, payable once every 2 years for an
24    insurance producer license;

 

 

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1        (2) a fee of $50 for the issuance of a temporary
2    insurance producer license;
3        (3) a fee of $150 payable once every 2 years for a
4    business entity;
5        (4) an annual $50 fee for a limited line producer
6    license issued under items (1) through (8) of subsection
7    (a) of Section 500-100;
8        (5) a $50 application fee for the processing of a
9    request to take the written examination for an insurance
10    producer license;
11        (6) an annual registration fee of $1,000 for
12    registration of an education provider;
13        (7) a certification fee of $50 for each certified
14    pre-licensing or continuing education course and an annual
15    fee of $20 for renewing the certification of each such
16    course;
17        (8) a fee of $215 $180 for a person who is a resident
18    of Illinois, and $380 $250 for a person who is not a
19    resident of Illinois, payable once every 2 years for a car
20    rental limited line license;
21        (9) a fee of $200 payable once every 2 years for a
22    limited lines license other than the licenses issued under
23    items (1) through (8) of subsection (a) of Section
24    500-100, a car rental limited line license, or a
25    self-service storage facility limited line license;
26        (10) a fee of $50 payable once every 2 years for a

 

 

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1    self-service storage facility limited line license.
2    (a-5) Beginning on July 1, 2021, an amount equal to the
3additional amount of revenue collected under paragraphs (1)
4and (8) of subsection (a) as a result of the increase in the
5fees under this amendatory Act of the 102nd General Assembly
6shall be transferred annually, with 10% of that amount paid
7into the State Police Training and Academy Fund and 90% of that
8amount paid into the Law Enforcement Training Fund.
9    (b) Except as otherwise provided, all fees paid to and
10collected by the Director under this Section shall be paid
11promptly after receipt thereof, together with a detailed
12statement of such fees, into a special fund in the State
13Treasury to be known as the Insurance Producer Administration
14Fund. The moneys deposited into the Insurance Producer
15Administration Fund may be used only for payment of the
16expenses of the Department in the execution, administration,
17and enforcement of the insurance laws of this State, and shall
18be appropriated as otherwise provided by law for the payment
19of those expenses with first priority being any expenses
20incident to or associated with the administration and
21enforcement of this Article.
22(Source: P.A. 98-159, eff. 8-2-13.)
 
23
ARTICLE 8. INVEST IN KIDS

 
24    Section 8-5. The Illinois Administrative Procedure Act is

 

 

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1amended by adding Section 5-45.13 as follows:
 
2    (5 ILCS 100/5-45.13 new)
3    Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To
4provide for the expeditious and timely implementation of the
5changes made to Sections 5 and 10 of, and the addition of
6Section 7.5 to, the Invest in Kids Act by this amendatory Act
7of the 102nd General Assembly, emergency rules implementing
8the changes made to Sections 5 and 10 of, and the addition of
9Section 7.5 to, the Invest in Kids Act by this amendatory Act
10of the 102nd General Assembly may be adopted by the Department
11of Revenue in accordance with Section 5-45. The adoption of
12emergency rules authorized by Section 5-45 and this Section is
13deemed to be necessary for the public interest, safety, and
14welfare.
15    This Section is repealed one year after the effective date
16of this amendatory Act of the 102nd General Assembly.
 
17    Section 8-10. The Invest in Kids Act is amended by
18changing Sections 5, 10, and 65 and by adding Section 7.5 as
19follows:
 
20    (35 ILCS 40/5)
21    (Section scheduled to be repealed on January 1, 2024)
22    Sec. 5. Definitions. As used in this Act:
23    "Authorized contribution" means the contribution amount

 

 

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1that is listed on the contribution authorization certificate
2issued to the taxpayer.
3    "Board" means the State Board of Education.
4    "Contribution" means a donation made by the taxpayer
5during the taxable year for providing scholarships as provided
6in this Act.
7    "Custodian" means, with respect to eligible students, an
8Illinois resident who is a parent or legal guardian of the
9eligible student or students.
10    "Department" means the Department of Revenue.
11    "Eligible student" means a child who:
12        (1) is a member of a household whose federal adjusted
13    gross income the year before he or she initially receives
14    a scholarship under this program, as determined by the
15    Department, does not exceed 300% of the federal poverty
16    level and, once the child receives a scholarship, does not
17    exceed 400% of the federal poverty level;
18        (2) is eligible to attend a public elementary school
19    or high school in Illinois in the semester immediately
20    preceding the semester for which he or she first receives
21    a scholarship or is starting school in Illinois for the
22    first time when he or she first receives a scholarship;
23    and
24        (3) resides in Illinois while receiving a scholarship.
25    "Family member" means a parent, child, or sibling, whether
26by whole blood, half blood, or adoption; spouse; or stepchild.

 

 

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1    "Focus district" means a school district which has a
2school that is either (i) a school that has one or more
3subgroups in which the average student performance is at or
4below the State average for the lowest 10% of student
5performance in that subgroup or (ii) a school with an average
6graduation rate of less than 60% and not identified for
7priority.
8    "Jointly administered CTE program" means a program or set
9of programs within a non-public school located in Illinois, as
10determined by the State Board of Education pursuant to Section
117.5 of this Act.
12    "Necessary costs and fees" includes the customary charge
13for instruction and use of facilities in general and the
14additional fixed fees charged for specified purposes that are
15required generally of non-scholarship recipients for each
16academic period for which the scholarship applicant actually
17enrolls, including costs associated with student assessments,
18but does not include fees payable only once and other
19contingent deposits that are refundable in whole or in part.
20The Board may prescribe, by rules consistent with this Act,
21detailed provisions concerning the computation of necessary
22costs and fees.
23    "Scholarship granting organization" means an entity that:
24        (1) is exempt from taxation under Section 501(c)(3) of
25    the Internal Revenue Code;
26        (2) uses at least 95% of the qualified contributions

 

 

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1    received during a taxable year for scholarships;
2        (3) provides scholarships to students according to the
3    guidelines of this Act;
4        (4) deposits and holds qualified contributions and any
5    income derived from qualified contributions in an account
6    that is separate from the organization's operating fund or
7    other funds until such qualified contributions or income
8    are withdrawn for use; and
9        (5) is approved to issue certificates of receipt.
10    "Technical academy" means a non-public school located in
11Illinois that: (1) registers with the Board pursuant to
12Section 2-3.25 of the School Code; and (2) operates or will
13operate a jointly administered CTE program as the primary
14focus of the school. To maintain its status as a technical
15academy, the non-public school must obtain recognition from
16the Board pursuant to Section 2-3.25o of the School Code
17within 2 calendar years of its registration with the Board.
18    "Qualified contribution" means the authorized contribution
19made by a taxpayer to a scholarship granting organization for
20which the taxpayer has received a certificate of receipt from
21such organization.
22    "Qualified school" means a non-public school located in
23Illinois and recognized by the Board pursuant to Section
242-3.25o of the School Code.
25    "Scholarship" means an educational scholarship awarded to
26an eligible student to attend a qualified school of their

 

 

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1custodians' choice in an amount not exceeding the necessary
2costs and fees to attend that school.
3    "Taxpayer" means any individual, corporation, partnership,
4trust, or other entity subject to the Illinois income tax. For
5the purposes of this Act, 2 individuals filing a joint return
6shall be considered one taxpayer.
7(Source: P.A. 100-465, eff. 8-31-17.)
 
8    (35 ILCS 40/7.5 new)
9    Sec. 7.5. Determination of jointly-administered CTE
10programs.
11    (a) Upon its own motion, or upon petition from a qualified
12school or technical academy, the State Board of Education
13shall determine whether a program or set of programs offered
14or proposed by a qualified school or technical academy
15provides coursework and training in career and technical
16education pathways aligned to industry-recognized
17certifications and credentials. The State Board of Education
18shall make that determination based upon whether the
19industry-recognized certifications or credentials that are the
20focus of a qualified school or technical academy's coursework
21and training program or set of programs (i) are associated
22with an occupation determined to fall under the LEADING or
23EMERGING priority sectors as determined through Illinois'
24Workforce Innovation and Opportunity Act Unified State Plan
25and (ii) provide wages that are at least 70% of the average

 

 

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1annual wage in the State, as determined by the United States
2Bureau of Labor Statistics.
3    (b) The State Board of Education shall publish a list of
4approved jointly administered CTE programs on its website and
5otherwise make that list available to the public. A qualified
6school or technical academy may petition the State Board of
7Education to obtain a determination that a proposed program or
8set of programs that it seeks to offer qualifies as a jointly
9administered CTE program under subsection (a) of this Section.
10A petitioner shall file one original petition in the form
11provided by the State Board of Education and in the manner
12specified by the State Board of Education. The petitioner may
13withdraw his or her petition by submitting a written statement
14to the State Board of Education indicating withdrawal. The
15State Board of Education shall approve or deny a petition
16within 180 days of its submission and, upon approval, shall
17proceed to add the program or set of programs to the list of
18approved jointly administered CTE programs. The approval or
19denial of any petition is a final decision of the Board,
20subject to judicial review under the Administrative Review
21Law. Jurisdiction and venue are vested in the circuit court.
22    (c) The State Board of Education shall evaluate the
23approved jointly administered CTE programs under this Section
24once every 5 years. At this time, the State Board of Education
25shall determine whether these programs continue to meet the
26requirements set forth in subsection (a) of this Section.
 

 

 

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1    (35 ILCS 40/10)
2    (Section scheduled to be repealed on January 1, 2024)
3    Sec. 10. Credit awards.
4    (a) The Department shall award credits against the tax
5imposed under subsections (a) and (b) of Section 201 of the
6Illinois Income Tax Act to taxpayers who make qualified
7contributions. For contributions made under this Act, the
8credit shall be equal to 75% of the total amount of qualified
9contributions made by the taxpayer during a taxable year, not
10to exceed a credit of $1,000,000 per taxpayer.
11    (b) The aggregate amount of all credits the Department may
12award under this Act in any calendar year may not exceed
13$75,000,000.
14    (c) Contributions made by corporations (including
15Subchapter S corporations), partnerships, and trusts under
16this Act may not be directed to a particular subset of schools,
17a particular school, a particular group of students, or a
18particular student. Contributions made by individuals under
19this Act may be directed to a particular subset of schools or a
20particular school but may not be directed to a particular
21group of students or a particular student.
22    (d) No credit shall be taken under this Act for any
23qualified contribution for which the taxpayer claims a federal
24income tax deduction.
25    (e) Credits shall be awarded in a manner, as determined by

 

 

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1the Department, that is geographically proportionate to
2enrollment in recognized non-public schools in Illinois. If
3the cap on the aggregate credits that may be awarded by the
4Department is not reached by June 1 of a given year, the
5Department shall award remaining credits on a first-come,
6first-served basis, without regard to the limitation of this
7subsection.
8    (f) Credits awarded for donations made to a technical
9academy shall be awarded without regard to subsection (e), but
10shall not exceed 15% of the annual statewide program cap. For
11the purposes of this subsection, "technical academy" means a
12technical academy that is registered with the Board within 30
13days after the effective date of this amendatory Act of the
14102nd General Assembly.
15(Source: P.A. 100-465, eff. 8-31-17.)
 
16    (35 ILCS 40/65)
17    (Section scheduled to be repealed on January 1, 2024)
18    Sec. 65. Credit period; repeal.
19    (a) A taxpayer may take a credit under this Act for tax
20years beginning on or after January 1, 2018 and ending before
21January 1, 2024 2023. A taxpayer may not take a credit pursuant
22to this Act for tax years beginning on or after January 1, 2024
232023.
24    (b) This Act is repealed on January 1, 2025 2024.
25(Source: P.A. 100-465, eff. 8-31-17.)
 

 

 

10200SB2017ham002- 335 -LRB102 16155 JWD 27453 a

1
ARTICLE 9. STATE TREASURER'S CAPITAL FUND

 
2    Section 9-5. The State Treasurer Act is amended by
3changing Section 35 as follows:
 
4    (15 ILCS 505/35)
5    Sec. 35. State Treasurer may purchase real property.
6    (a) Subject to the provisions of the Public Contract Fraud
7Act, the State Treasurer, on behalf of the State of Illinois,
8is authorized during State fiscal years 2019 and 2020 to
9acquire real property located in the City of Springfield,
10Illinois which the State Treasurer deems necessary to properly
11carry out the powers and duties vested in him or her. Real
12property acquired under this Section may be acquired subject
13to any third party interests in the property that do not
14prevent the State Treasurer from exercising the intended
15beneficial use of such property.
16    (b) Subject to the provisions of the Treasurer's
17Procurement Rules, which shall be substantially in accordance
18with the requirements of the Illinois Procurement Code, the
19State Treasurer may:
20        (1) enter into contracts relating to construction,
21    reconstruction or renovation projects for any such
22    buildings or lands acquired pursuant to subsection
23    paragraph (a); and

 

 

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1        (2) equip, lease, operate and maintain those grounds,
2    buildings and facilities as may be appropriate to carry
3    out his or her statutory purposes and duties.
4    (c) The State Treasurer may enter into agreements with any
5person with respect to the use and occupancy of the grounds,
6buildings, and facilities of the State Treasurer, including
7concession, license, and lease agreements on terms and
8conditions as the State Treasurer determines and in accordance
9with the procurement processes for the Office of the State
10Treasurer, which shall be substantially in accordance with the
11requirements of the Illinois Procurement Code.
12    (d) The exercise of the authority vested in the Treasurer
13by this Section is subject to the appropriation of the
14necessary funds.
15    (e) State Treasurer's Capital Fund.
16        (1) The State Treasurer's Capital Fund is created as a
17    trust fund in the State treasury. Moneys in the Fund shall
18    be utilized by the State Treasurer in the exercise of the
19    authority vested in the Treasurer by subsection (b) of
20    this Section. All interest earned by the investment or
21    deposit of moneys accumulated in the Fund shall be
22    deposited into the Fund.
23        (2) Moneys in the State Treasurer's Capital Fund are
24    subject to appropriation by the General Assembly.
25        (3) The State Treasurer may transfer amounts from the
26    State Treasurer's Administrative Fund and from the

 

 

10200SB2017ham002- 337 -LRB102 16155 JWD 27453 a

1    Unclaimed Property Trust Fund to the State Treasurer's
2    Capital Fund. In no fiscal year may the total of such
3    transfers exceed $250,000. The State Treasurer may accept
4    gifts, grants, donations, federal funds, or other revenues
5    or transfers for deposit into the State Treasurer's
6    Capital Fund.
7        (4) After the effective date of this amendatory Act of
8    the 102nd General Assembly and prior to July 1, 2022 the
9    State Treasurer and State Comptroller shall transfer from
10    the CDB Special Projects Fund to the State Treasurer's
11    Capital Fund an amount equal to the unexpended balance of
12    funds transferred by the State Treasurer to the CDB
13    Special Projects Fund in 2019 and 2020 pursuant to an
14    intergovernmental agreement between the State Treasurer
15    and the Capital Development Board.
16(Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.)
 
17    Section 9-10. The State Finance Act is amended by adding
18Section 5.940 as follows:
 
19    (30 ILCS 105/5.940 new)
20    Sec. 5.940. The State Treasurer's Capital Fund.
 
21
ARTICLE 10. AMENDATORY PROVISIONS

 
22    Section 10-5. The Illinois Administrative Procedure Act is

 

 

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1amended by adding Section 5-45.12 as follows:
 
2    (5 ILCS 100/5-45.12 new)
3    Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine
4Incentive Public Health Promotion. To provide for the
5expeditious and timely implementation of the Coronavirus
6Vaccine Incentive Public Health Promotion authorized by this
7amendatory Act of the 102nd General Assembly in Section 21.14
8of the Illinois Lottery Law and Section 2310-628 of the
9Department of Public Health Powers and Duties Law, emergency
10rules implementing the public health promotion may be adopted
11by the Department of the Lottery and the Department of Public
12Health in accordance with Section 5-45. The adoption of
13emergency rules authorized by Section 5-45 and this Section is
14deemed to be necessary for the public interest, safety, and
15welfare.
16    This Section is repealed one year after the effective date
17of this amendatory Act of the 102nd General Assembly.
 
18    Section 10-10. The Department of Commerce and Economic
19Opportunity Law of the Civil Administrative Code of Illinois
20is amended by changing Section 605-415 and by adding Sections
21605-418 and 605-1065 as follows:
 
22    (20 ILCS 605/605-415)
23    Sec. 605-415. Job Training and Economic Development Grant

 

 

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1Program.
2    (a) Legislative findings. The General Assembly finds that:
3        (1) Despite the large number of unemployed job
4    seekers, many employers are having difficulty matching the
5    skills they require with the skills of workers; a similar
6    problem exists in industries where overall employment may
7    not be expanding but there is an acute need for skilled
8    workers in particular occupations.
9        (2) The State of Illinois should foster local economic
10    development by linking the job training of unemployed
11    disadvantaged citizens with the workforce needs of local
12    business and industry.
13        (3) Employers often need assistance in developing
14    training resources that will provide work opportunities
15    for individuals that are under-represented and or have
16    barriers to participating in the workforce disadvantaged
17    populations.
18    (b) Definitions. As used in this Section:
19    "Eligible Entities" means employers, private nonprofit
20organizations (which may include a faith-based organization)
21federal Workforce Innovation and Opportunity Act (WIOA)
22administrative entities, Community Action Agencies, industry
23associations, and public or private educational institutions,
24that have demonstrated expertise and effectiveness in
25administering workforce development programs.
26    "Target population" means persons who are unemployed,

 

 

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1under-employed, or under-represented that have one or more
2barriers to employment as defined for "individual with a
3barrier to employment" in the federal Workforce Innovation and
4Opportunity Act ("WIOA"), 29 U.S.C. 3102(24).
5    "Eligible Training Provider" means an organization, such
6as a public or private college or university, an industry
7association, registered apprenticeship program or a
8community-based organization that is approved to provide
9training services by the appropriate accrediting body.
10    "Barrier Reduction Funding" means flexible funding through
11a complementary grant agreement, contract, or budgetary line
12to increase family stability and job retention by covering
13accumulated emergency costs for basic needs, such as
14housing-related expenses (rent, utilities, etc.),
15transportation, child care, digital technology needs,
16education needs, mental health services, substance abuse
17services, income support, and work-related supplies that are
18not typically covered by programmatic supportive services.
19    "Youth" means an individual aged 16-24 who faces one or
20more barriers to education, training, and employment.
21    "Community based provider" means a not-for-profit
22organization, with local boards of directors, that directly
23provides job training services.
24    "Disadvantaged persons" has the same meaning as in Titles
25II-A and II-C of the federal Job Training Partnership Act.
26    "Training partners" means a community-based provider and

 

 

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1one or more employers who have established training and
2placement linkages.
3    (c) The Job Training and Economic Development (JTED) Grant
4Program may leverage funds from lump sum appropriations with
5an aligning purpose and funds appropriated specifically for
6the JTED program. Expenditures from an appropriation of funds
7from the State CURE Fund shall be for purposes permitted by
8Section 9901 of the American Rescue Plan Act of 2021, and all
9related federal guidance. The Director shall make grants to
10Eligible Entities as described in this section. The grants
11shall be made to support the following:
12        (1) Creating customized training with employers to
13    support, train, and employ individuals in the targeted
14    population for this program including the unemployed,
15    under-employed, or under-represented that have one or more
16    barriers to employment.
17        (2) Coordinating partnerships between Eligible
18    Entities, employers, and educational entities, to develop
19    and operate regional or local strategies for in-demand
20    industries identified in the Department's 5-year Economic
21    Plan and the State's WIOA Unified Plan. These strategies
22    must be part of a career pathway for demand occupations
23    that result in certification or credentials for the
24    targeted populations.
25        (3) Leveraging funding from a Barrier Reduction Fund
26    to provide supportive services (e.g. transportation, child

 

 

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1    care, mental health services, substance abuse services,
2    and income support) for targeted populations including
3    youth participants in workforce development programs to
4    assist with a transition to post-secondary education or
5    full-time employment and a career.
6        (4) Establishing policies for resource and service
7    coordination and to provide funding for services that
8    attempt to reduce employment barriers such as
9    housing-related expenses (rent, utilities, etc.), child
10    care, digital technology needs, counseling, relief from
11    fines and fees, education needs, and work-related supplies
12    that are not typically covered by programmatic supportive
13    services.
14        (5) Developing work-based learning and subsidized (or
15    "transitional") employment opportunities with employers,
16    to support the target populations including youth that
17    require on-the-job experience to gain employability
18    skills, work history, and a network to enter the
19    workforce.
20        (6) Using funding for case management support,
21    subsidies for employee wages, and grants to eligible
22    entities in each region, as feasible, to administer
23    transitional job training programs.
24    (c) From funds appropriated for that purpose, the
25Department of Commerce and Economic Opportunity shall
26administer a Job Training and Economic Development Grant

 

 

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1Program. The Director shall make grants to community-based
2providers. The grants shall be made to support the following:
3        (1) Partnerships between community-based providers and
4    employers for the customized training of existing
5    low-skilled, low-wage employees and newly hired
6    disadvantaged persons.
7        (2) Partnerships between community-based providers and
8    employers to develop and operate training programs that
9    link the work force needs of local industry with the job
10    training of disadvantaged persons.
11    (d) For projects created under paragraph (1) of subsection
12(c):
13        (1) The Department shall give a priority to projects
14    that include an in-kind match by an employer in
15    partnership with an Eligible Entity a community-based
16    provider and projects that use instructional materials and
17    training instructors directly used in the specific
18    industry sector of the partnership employer.
19        (2) Participating employers should be active
20    participants in identifying the skills needed for their
21    jobs to ensure the training is appropriate for the
22    targeted populations.
23        (3) Eligible entities shall assess the employment
24    barriers and needs of local residents and work in
25    partnership with Local Workforce Innovation Areas and
26    local economic development organizations to identify the

 

 

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1    priority workforce needs of the local industries. These
2    must align with the WIOA Unified, Regional, and Local
3    level plans as well as the Department's 5-year Economic
4    Plan.
5        (4) Eligible Entities and Eligible Training Providers
6    shall work together to design programs with maximum
7    benefits to local disadvantaged persons and local
8    employers.
9        (5) Employers must be involved in identifying specific
10    skill-training needs, planning curriculum, assisting in
11    training activities, providing job opportunities, and
12    coordinating job retention for people hired after training
13    through this program and follow-up support.
14        (6) Eligible Entities shall serve persons who are
15    unemployed, under-employed, or under-represented and that
16    have one or more barriers to employment.
17    (e) The Department may make available Barrier Reduction
18Funding to support complementary workforce development and job
19training efforts.
20        (2) The partnership employer must be an active
21    participant in the curriculum development and train
22    primarily disadvantaged populations.
23    (e) For projects created under paragraph (2) of subsection
24(c):
25        (1) Community based organizations shall assess the
26    employment barriers and needs of local residents and work

 

 

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1    in partnership with local economic development
2    organizations to identify the priority workforce needs of
3    the local industry.
4        (2) Training partners (that is, community-based
5    organizations and employers) shall work together to design
6    programs with maximum benefits to local disadvantaged
7    persons and local employers.
8        (3) Employers must be involved in identifying specific
9    skill-training needs, planning curriculum, assisting in
10    training activities, providing job opportunities, and
11    coordinating job retention for people hired after training
12    through this program and follow-up support.
13        (4) The community-based organizations shall serve
14    disadvantaged persons, including welfare recipients.
15    (f) The Department shall adopt rules for the grant program
16and shall create a competitive application procedure for those
17grants to be awarded beginning in fiscal year 2022. Grants
18shall be awarded and performance measured based on criteria
19set forth in Notices of Funding Opportunity. 1998. Grants
20shall be based on a performance based contracting system. Each
21grant shall be based on the cost of providing the training
22services and the goals negotiated and made a part of the
23contract between the Department and the training partners. The
24goals shall include the number of people to be trained, the
25number who stay in the program, the number who complete the
26program, the number who enter employment, their wages, and the

 

 

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1number who retain employment. The level of success in
2achieving employment, wage, and retention goals shall be a
3primary consideration for determining contract renewals and
4subsequent funding levels. In setting the goals, due
5consideration shall be given to the education, work
6experience, and job readiness of the trainees; their barriers
7to employment; and the local job market. Periodic payments
8under the contracts shall be based on the degree to which the
9relevant negotiated goals have been met during the payment
10period.
11(Source: P.A. 94-793, eff. 5-19-06.)
 
12    (20 ILCS 605/605-418 new)
13    Sec. 605-418. The Research in Illinois to Spur Economic
14Recovery Program.
15    (a) There is established the Research in Illinois to Spur
16Economic Recovery (RISE) program to be administered by the
17Department for the purpose of responding to the negative
18economic impacts of the COVID-19 public health emergency by
19spurring strategic economic growth and recovery in distressed
20industries and regions.
21    (b) The RISE Program shall provide for:
22        (1) Statewide post-COVID-19 research and planning. The
23    Department shall conduct research on post-COVID-19 trends
24    in key industries of focus for Illinois impacted by the
25    COVID-19 public health emergency. The Department will

 

 

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1    complete an assessment of regional economies within the
2    state with the goal of answering:
3            (A) How have prominent industries in each region
4        of Illinois been impacted by COVID-19?
5            (B) Where in Illinois are the key assets to
6        leverage for investment?
7            (C) What is the status of existing regional
8        planning efforts throughout the state?
9            (D) What regional infrastructure investments might
10        spur new economic development?
11            (E) What are the needs in terms of access to
12        capital, business attraction, and community
13        cooperation that need more investment?
14        (2) Support for regional and local planning, primarily
15    in economically distressed areas. The RISE Program will
16    fund grants to local governmental units and regional
17    economic development organizations to update outdated
18    economic plans or prepare new ones to improve alignment
19    with a statewide COVID-19 economic recovery. Grants will
20    be prioritized for research in regions and localities
21    which are most economically distressed, as determined by
22    the Department.
23        (3) Support statewide and regional efforts to improve
24    the efficacy of economic relief programs. Adding to the
25    research and planning effort, contracts, grants, and
26    awards may be released to support efficacy review efforts

 

 

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1    of existing or proposed economic relief programs at the
2    state and regional level. This includes conducting data
3    analysis, targeted consumer outreach, and research
4    improvements to data or technology infrastructure.
5        (4) RISE implementation grants. The Department will
6    prioritize grantmaking to establish initiatives, launch
7    pilot projects, or make capital investments that are
8    identified through research and planning efforts
9    undertaken pursuant to paragraphs (1) through (3).
10    Implementation efforts may also include investment in
11    quality of life amenities and strategic
12    national/international outreach to increase available
13    workforce in areas of need.
14    (c) The RISE Program may leverage funds from lump sum
15appropriations with an aligning purpose and funds appropriated
16specifically for the RISE Program. Expenditures from an
17appropriation of funds from the State CURE Fund shall be for
18purposes permitted by Section 9901 of the American Rescue Plan
19Act of 2021 and all related federal guidance.
 
20    (20 ILCS 605/605-1065 new)
21    Sec. 605-1065. American Rescue Plan Capital Assets Program
22(or ARPCAP). From funds appropriated, directly or indirectly,
23from moneys received by the State from the Coronavirus State
24Fiscal Recovery Fund, the Department shall expend funds for
25grants, contracts, and loans to eligible recipients for

 

 

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1purposes permitted by Section 9901 of the American Rescue Plan
2Act of 2021 and all related federal guidance.
 
3    Section 10-15. The Illinois Promotion Act is amended by
4changing Section 8a as follows:
 
5    (20 ILCS 665/8a)  (from Ch. 127, par. 200-28a)
6    Sec. 8a. Tourism grants and loans.
7    (1) The Department is authorized to make grants and loans,
8subject to appropriations by the General Assembly for this
9purpose from the Tourism Promotion Fund, to counties,
10municipalities, local promotion groups, not-for-profit
11organizations, or for-profit businesses for the development or
12improvement of tourism attractions in Illinois. Individual
13grants and loans shall not exceed $1,000,000 and shall not
14exceed 50% of the entire amount of the actual expenditures for
15the development or improvement of a tourist attraction.
16Agreements for loans made by the Department pursuant to this
17subsection may contain provisions regarding term, interest
18rate, security as may be required by the Department and any
19other provisions the Department may require to protect the
20State's interest.
21    (2) From appropriations to the Department from the State
22CURE fund for this purpose, the Department shall establish
23Tourism Attraction grants for purposes outlined in subsection
24(1). Grants under this subsection shall not exceed $1,000,000

 

 

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1but may exceed 50% of the entire amount of the actual
2expenditure for the development or improvement of a tourist
3attraction, including but not limited to festivals.
4Expenditures of such funds shall be in accordance with the
5permitted purposes under Section 9901 of the American Rescue
6Plan Act of 2021 and all related federal guidance. (Blank).
7(Source: P.A. 94-91, eff. 7-1-05.)
 
8    Section 10-20. The Illinois Lottery Law is amended by
9adding Section 21.14 as follows:
 
10    (20 ILCS 1605/21.14 new)
11    Sec. 21.14. The Coronavirus Vaccine Incentive Public
12Health Promotion.
13    (a) As a response to the COVID-19 public health emergency,
14and notwithstanding any other provision of law to the
15contrary, the Department, in coordination with the Department
16of Public Health, may develop and offer a promotion and award
17prizes for the purpose of encouraging Illinois residents to be
18vaccinated against coronavirus disease 2019 (COVID-19). The
19promotion will be structured as determined jointly by the
20Department and the Department of Public Health. The promotion
21will be aimed at Illinois residents receiving COVID-19
22vaccinations. A portion of the promotion may include
23scholarships or educational awards for the benefit of minors.
24    (b) The promotion may commence as soon as practical, as

 

 

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1determined by the Department and the Department of Public
2Health. The form, operation, administration, parameters and
3duration of the promotion shall be governed by this Section,
4by Section 2310-628 of the Department of Public Health Powers
5and Duties Law, and by rules adopted by the Department and the
6Department of Public Health, including emergency rules
7pursuant to Section 5-45 of the Illinois Administrative
8Procedure Act.
9    (c) The Department may use the State Lottery Fund for
10expenses incurred in awarding prizes and administering the
11promotion. A maximum of $7,000,000 from the State Lottery Fund
12may be used for prizes awarded to adults 18 and older through
13the promotion.
14    (d) The State Lottery Fund may be reimbursed for amounts
15actually used for expenses incurred in awarding prizes and
16administering the promotion from amounts in the State CURE
17Fund.
18    (e) The funds expended and reimbursed under this section
19are separate and apart from the priority order established in
20Sections 9.1 and 9.2 of this Act.
21    (f) This Section is repealed one year after the effective
22date of this amendatory Act of the 102nd General Assembly.
 
23    Section 10-25. The Department of Public Health Powers and
24Duties Law of the Civil Administrative Code of Illinois is
25amended by adding Section 2310-628 as follows:
 

 

 

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1    (20 ILCS 2310/2310-628 new)
2    Sec. 2310-628. The Coronavirus Vaccine Incentive Public
3Health Promotion.
4    (a) As a response to the COVID-19 public health emergency,
5and notwithstanding any other provision of law to the
6contrary, the Department, in coordination with the Department
7of the Lottery, may develop and offer a promotion and award
8prizes for the purpose of encouraging Illinois residents to be
9vaccinated against coronavirus disease 2019 (COVID-19). The
10promotion will be structured as determined jointly by the
11Department and the Department of the Lottery. The promotion
12will be aimed at Illinois residents receiving COVID-19
13vaccinations. A portion of the promotion may include
14scholarships or educational awards for the benefit of minors.
15    (b) The promotion may commence as soon as practical, as
16determined by the Department and the Department of the
17Lottery. The form, operation, administration, parameters and
18duration of the promotion shall be governed by this Section,
19by Section 21.14 of the Illinois Lottery Law, and by rules
20adopted by the Department and the Department of Public Health,
21including emergency rules pursuant to Section 5-45 of the
22Illinois Administrative Procedure Act.
23    (c) The Department may use funds appropriated to it for
24use in promoting vaccination for expenses incurred in awarding
25prizes and administering the promotion. A maximum of

 

 

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1$3,000,000 from such appropriated funds may be used for prizes
2awarded through the promotion for scholarships and educational
3awards.
4    (d) If any other state fund is used to pay for expenses
5incurred in awarding prizes and administering the promotion,
6such fund may be reimbursed for amounts actually expended
7therefrom for such expenses from amounts in the State CURE
8Fund.
9    (e) This Section is repealed one year after the effective
10date of this amendatory Act of the 102nd General Assembly.
 
11    Section 10-35. The Metropolitan Pier and Exposition
12Authority Act is amended by changing Sections 5, 5.6, and 18 as
13follows:
 
14    (70 ILCS 210/5)  (from Ch. 85, par. 1225)
15    Sec. 5. The Metropolitan Pier and Exposition Authority
16shall also have the following rights and powers:
17        (a) To accept from Chicago Park Fair, a corporation,
18    an assignment of whatever sums of money it may have
19    received from the Fair and Exposition Fund, allocated by
20    the Department of Agriculture of the State of Illinois,
21    and Chicago Park Fair is hereby authorized to assign, set
22    over and transfer any of those funds to the Metropolitan
23    Pier and Exposition Authority. The Authority has the right
24    and power hereafter to receive sums as may be distributed

 

 

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1    to it by the Department of Agriculture of the State of
2    Illinois from the Fair and Exposition Fund pursuant to the
3    provisions of Sections 5, 6i, and 28 of the State Finance
4    Act. All sums received by the Authority shall be held in
5    the sole custody of the secretary-treasurer of the
6    Metropolitan Pier and Exposition Board.
7        (b) To accept the assignment of, assume and execute
8    any contracts heretofore entered into by Chicago Park
9    Fair.
10        (c) To acquire, own, construct, equip, lease, operate
11    and maintain grounds, buildings and facilities to carry
12    out its corporate purposes and duties, and to carry out or
13    otherwise provide for the recreational, cultural,
14    commercial or residential development of Navy Pier, and to
15    fix and collect just, reasonable and nondiscriminatory
16    charges for the use thereof. The charges so collected
17    shall be made available to defray the reasonable expenses
18    of the Authority and to pay the principal of and the
19    interest upon any revenue bonds issued by the Authority.
20    The Authority shall be subject to and comply with the Lake
21    Michigan and Chicago Lakefront Protection Ordinance, the
22    Chicago Building Code, the Chicago Zoning Ordinance, and
23    all ordinances and regulations of the City of Chicago
24    contained in the following Titles of the Municipal Code of
25    Chicago: Businesses, Occupations and Consumer Protection;
26    Health and Safety; Fire Prevention; Public Peace, Morals

 

 

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1    and Welfare; Utilities and Environmental Protection;
2    Streets, Public Ways, Parks, Airports and Harbors;
3    Electrical Equipment and Installation; Housing and
4    Economic Development (only Chapter 5-4 thereof); and
5    Revenue and Finance (only so far as such Title pertains to
6    the Authority's duty to collect taxes on behalf of the
7    City of Chicago).
8        (d) To enter into contracts treating in any manner
9    with the objects and purposes of this Act.
10        (e) To lease any buildings to the Adjutant General of
11    the State of Illinois for the use of the Illinois National
12    Guard or the Illinois Naval Militia.
13        (f) To exercise the right of eminent domain by
14    condemnation proceedings in the manner provided by the
15    Eminent Domain Act, including, with respect to Site B
16    only, the authority to exercise quick take condemnation by
17    immediate vesting of title under Article 20 of the Eminent
18    Domain Act, to acquire any privately owned real or
19    personal property and, with respect to Site B only, public
20    property used for rail transportation purposes (but no
21    such taking of such public property shall, in the
22    reasonable judgment of the owner, interfere with such rail
23    transportation) for the lawful purposes of the Authority
24    in Site A, at Navy Pier, and at Site B. Just compensation
25    for property taken or acquired under this paragraph shall
26    be paid in money or, notwithstanding any other provision

 

 

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1    of this Act and with the agreement of the owner of the
2    property to be taken or acquired, the Authority may convey
3    substitute property or interests in property or enter into
4    agreements with the property owner, including leases,
5    licenses, or concessions, with respect to any property
6    owned by the Authority, or may provide for other lawful
7    forms of just compensation to the owner. Any property
8    acquired in condemnation proceedings shall be used only as
9    provided in this Act. Except as otherwise provided by law,
10    the City of Chicago shall have a right of first refusal
11    prior to any sale of any such property by the Authority to
12    a third party other than substitute property. The
13    Authority shall develop and implement a relocation plan
14    for businesses displaced as a result of the Authority's
15    acquisition of property. The relocation plan shall be
16    substantially similar to provisions of the Uniform
17    Relocation Assistance and Real Property Acquisition Act
18    and regulations promulgated under that Act relating to
19    assistance to displaced businesses. To implement the
20    relocation plan the Authority may acquire property by
21    purchase or gift or may exercise the powers authorized in
22    this subsection (f), except the immediate vesting of title
23    under Article 20 of the Eminent Domain Act, to acquire
24    substitute private property within one mile of Site B for
25    the benefit of displaced businesses located on property
26    being acquired by the Authority. However, no such

 

 

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1    substitute property may be acquired by the Authority
2    unless the mayor of the municipality in which the property
3    is located certifies in writing that the acquisition is
4    consistent with the municipality's land use and economic
5    development policies and goals. The acquisition of
6    substitute property is declared to be for public use. In
7    exercising the powers authorized in this subsection (f),
8    the Authority shall use its best efforts to relocate
9    businesses within the area of McCormick Place or, failing
10    that, within the City of Chicago.
11        (g) To enter into contracts relating to construction
12    projects which provide for the delivery by the contractor
13    of a completed project, structure, improvement, or
14    specific portion thereof, for a fixed maximum price, which
15    contract may provide that the delivery of the project,
16    structure, improvement, or specific portion thereof, for
17    the fixed maximum price is insured or guaranteed by a
18    third party capable of completing the construction.
19        (h) To enter into agreements with any person with
20    respect to the use and occupancy of the grounds,
21    buildings, and facilities of the Authority, including
22    concession, license, and lease agreements on terms and
23    conditions as the Authority determines. Notwithstanding
24    Section 24, agreements with respect to the use and
25    occupancy of the grounds, buildings, and facilities of the
26    Authority for a term of more than one year shall be entered

 

 

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1    into in accordance with the procurement process provided
2    for in Section 25.1.
3        (i) To enter into agreements with any person with
4    respect to the operation and management of the grounds,
5    buildings, and facilities of the Authority or the
6    provision of goods and services on terms and conditions as
7    the Authority determines.
8        (j) After conducting the procurement process provided
9    for in Section 25.1, to enter into one or more contracts to
10    provide for the design and construction of all or part of
11    the Authority's Expansion Project grounds, buildings, and
12    facilities. Any contract for design and construction of
13    the Expansion Project shall be in the form authorized by
14    subsection (g), shall be for a fixed maximum price not in
15    excess of the funds that are authorized to be made
16    available for those purposes during the term of the
17    contract, and shall be entered into before commencement of
18    construction.
19        (k) To enter into agreements, including project
20    agreements with labor unions, that the Authority deems
21    necessary to complete the Expansion Project or any other
22    construction or improvement project in the most timely and
23    efficient manner and without strikes, picketing, or other
24    actions that might cause disruption or delay and thereby
25    add to the cost of the project.
26        (l) To provide incentives to organizations and

 

 

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1    entities that agree to make use of the grounds, buildings,
2    and facilities of the Authority for conventions, meetings,
3    or trade shows. The incentives may take the form of
4    discounts from regular fees charged by the Authority,
5    subsidies for or assumption of the costs incurred with
6    respect to the convention, meeting, or trade show, or
7    other inducements. The Authority shall award incentives to
8    attract or retain large conventions, meetings, and trade
9    shows to its facilities under the terms set forth in this
10    subsection (l) from amounts appropriated to the Authority
11    from the Metropolitan Pier and Exposition Authority
12    Incentive Fund for this purpose.
13        No later than May 15 of each year, the Chief Executive
14    Officer of the Metropolitan Pier and Exposition Authority
15    shall certify to the State Comptroller and the State
16    Treasurer the amounts of incentive grant funds used during
17    the current fiscal year to provide incentives for
18    conventions, meetings, or trade shows that:
19            (i) have been approved by the Authority, in
20        consultation with an organization meeting the
21        qualifications set out in Section 5.6 of this Act,
22        provided the Authority has entered into a marketing
23        agreement with such an organization,
24            (ii)(A) for fiscal years prior to 2022 and after
25        2024, demonstrate registered attendance in excess of
26        5,000 individuals or in excess of 10,000 individuals,

 

 

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1        as appropriate;
2            (B) for fiscal years 2022 through 2024,
3        demonstrate registered attendance in excess of 3,000
4        individuals or in excess of 5,000 individuals, as
5        appropriate; or
6            (C) for fiscal years 2022 and 2023, regardless of
7        registered attendance, demonstrate incurrence of costs
8        associated with mitigation of COVID-19, including, but
9        not limited to, costs for testing and screening,
10        contact tracing and notification, personal protective
11        equipment, and other physical and organizational
12        costs, and
13            (iii) in the case of subparagraphs (A) and (B) of
14        paragraph (ii), but for the incentive, would not have
15        used the facilities of the Authority for the
16        convention, meeting, or trade show. The State
17        Comptroller may request that the Auditor General
18        conduct an audit of the accuracy of the certification.
19        If the State Comptroller determines by this process of
20        certification that incentive funds, in whole or in
21        part, were disbursed by the Authority by means other
22        than in accordance with the standards of this
23        subsection (l), then any amount transferred to the
24        Metropolitan Pier and Exposition Authority Incentive
25        Fund shall be reduced during the next subsequent
26        transfer in direct proportion to that amount

 

 

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1        determined to be in violation of the terms set forth in
2        this subsection (l).
3        On July 15, 2012, the Comptroller shall order
4    transferred, and the Treasurer shall transfer, into the
5    Metropolitan Pier and Exposition Authority Incentive Fund
6    from the General Revenue Fund the sum of $7,500,000 plus
7    an amount equal to the incentive grant funds certified by
8    the Chief Executive Officer as having been lawfully paid
9    under the provisions of this Section in the previous 2
10    fiscal years that have not otherwise been transferred into
11    the Metropolitan Pier and Exposition Authority Incentive
12    Fund, provided that transfers in excess of $15,000,000
13    shall not be made in any fiscal year.
14        On July 15, 2013, the Comptroller shall order
15    transferred, and the Treasurer shall transfer, into the
16    Metropolitan Pier and Exposition Authority Incentive Fund
17    from the General Revenue Fund the sum of $7,500,000 plus
18    an amount equal to the incentive grant funds certified by
19    the Chief Executive Officer as having been lawfully paid
20    under the provisions of this Section in the previous
21    fiscal year that have not otherwise been transferred into
22    the Metropolitan Pier and Exposition Authority Incentive
23    Fund, provided that transfers in excess of $15,000,000
24    shall not be made in any fiscal year.
25        On July 15, 2014, and every year thereafter, the
26    Comptroller shall order transferred, and the Treasurer

 

 

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1    shall transfer, into the Metropolitan Pier and Exposition
2    Authority Incentive Fund from the General Revenue Fund an
3    amount equal to the incentive grant funds certified by the
4    Chief Executive Officer as having been lawfully paid under
5    the provisions of this Section in the previous fiscal year
6    that have not otherwise been transferred into the
7    Metropolitan Pier and Exposition Authority Incentive Fund,
8    provided that (1) no transfers with respect to any
9    previous fiscal year shall be made after the transfer has
10    been made with respect to the 2017 fiscal year until the
11    transfer that is made for the 2022 fiscal year and
12    thereafter, and no transfers with respect to any previous
13    fiscal year shall be made after the transfer has been made
14    with respect to the 2026 fiscal year, and (2) transfers in
15    excess of $15,000,000 shall not be made in any fiscal
16    year.
17        After a transfer has been made under this subsection
18    (l), the Chief Executive Officer shall file a request for
19    payment with the Comptroller evidencing that the incentive
20    grants have been made and the Comptroller shall thereafter
21    order paid, and the Treasurer shall pay, the requested
22    amounts to the Metropolitan Pier and Exposition Authority.
23        Excluding any amounts related to the payment of costs
24    associated with the mitigation of COVID-19 in accordance
25    with this subsection (l), in In no case shall more than
26    $5,000,000 be used in any one year by the Authority for

 

 

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1    incentives granted conventions, meetings, or trade shows
2    with a registered attendance of (1) more than 5,000 and
3    less than 10,000 prior to the 2022 fiscal year and after
4    the 2024 fiscal year and (2) more than 3,000 and less than
5    5,000 for fiscal years 2022 through 2024. Amounts in the
6    Metropolitan Pier and Exposition Authority Incentive Fund
7    shall only be used by the Authority for incentives paid to
8    attract or retain large conventions, meetings, and trade
9    shows to its facilities as provided in this subsection
10    (l).
11        (l-5) The Village of Rosemont shall provide incentives
12    from amounts transferred into the Convention Center
13    Support Fund to retain and attract conventions, meetings,
14    or trade shows to the Donald E. Stephens Convention Center
15    under the terms set forth in this subsection (l-5).
16        No later than May 15 of each year, the Mayor of the
17    Village of Rosemont or his or her designee shall certify
18    to the State Comptroller and the State Treasurer the
19    amounts of incentive grant funds used during the previous
20    fiscal year to provide incentives for conventions,
21    meetings, or trade shows that (1) have been approved by
22    the Village, (2) demonstrate registered attendance in
23    excess of 5,000 individuals, and (3) but for the
24    incentive, would not have used the Donald E. Stephens
25    Convention Center facilities for the convention, meeting,
26    or trade show. The State Comptroller may request that the

 

 

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1    Auditor General conduct an audit of the accuracy of the
2    certification.
3        If the State Comptroller determines by this process of
4    certification that incentive funds, in whole or in part,
5    were disbursed by the Village by means other than in
6    accordance with the standards of this subsection (l-5),
7    then the amount transferred to the Convention Center
8    Support Fund shall be reduced during the next subsequent
9    transfer in direct proportion to that amount determined to
10    be in violation of the terms set forth in this subsection
11    (l-5).
12        On July 15, 2012, and each year thereafter, the
13    Comptroller shall order transferred, and the Treasurer
14    shall transfer, into the Convention Center Support Fund
15    from the General Revenue Fund the amount of $5,000,000 for
16    (i) incentives to attract large conventions, meetings, and
17    trade shows to the Donald E. Stephens Convention Center,
18    and (ii) to be used by the Village of Rosemont for the
19    repair, maintenance, and improvement of the Donald E.
20    Stephens Convention Center and for debt service on debt
21    instruments issued for those purposes by the village. No
22    later than 30 days after the transfer, the Comptroller
23    shall order paid, and the Treasurer shall pay, to the
24    Village of Rosemont the amounts transferred.
25        (m) To enter into contracts with any person conveying
26    the naming rights or other intellectual property rights

 

 

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1    with respect to the grounds, buildings, and facilities of
2    the Authority.
3        (n) To enter into grant agreements with the Chicago
4    Convention and Tourism Bureau providing for the marketing
5    of the convention facilities to large and small
6    conventions, meetings, and trade shows and the promotion
7    of the travel industry in the City of Chicago, provided
8    such agreements meet the requirements of Section 5.6 of
9    this Act. Receipts of the Authority from the increase in
10    the airport departure tax authorized by Section 13(f) of
11    this amendatory Act of the 96th General Assembly and,
12    subject to appropriation to the Authority, funds deposited
13    in the Chicago Travel Industry Promotion Fund pursuant to
14    Section 6 of the Hotel Operators' Occupation Tax Act shall
15    be granted to the Bureau for such purposes.
16(Source: P.A. 100-23, eff. 7-6-17.)
 
17    (70 ILCS 210/5.6)
18    Sec. 5.6. Marketing agreement.
19    (a) The Authority shall enter into a marketing agreement
20with a not-for-profit organization headquartered in Chicago
21and recognized by the Department of Commerce and Economic
22Opportunity as a certified local tourism and convention bureau
23entitled to receive State tourism grant funds, provided the
24bylaws of the organization establish a board of the
25organization that is comprised of 35 members serving 3-year

 

 

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1staggered terms, including the following:
2        (1) no less than 8 members appointed by the Mayor of
3    Chicago, to include:
4            (A) a Chair of the board of the organization
5        appointed by the Mayor of the City of Chicago from
6        among the business and civic leaders of Chicago who
7        are not engaged in the hospitality business or who
8        have not served as a member of the Board or as chief
9        executive officer of the Authority; and
10            (B) 7 members from among the cultural, economic
11        development, or civic leaders of Chicago;
12        (2) the chairperson of the interim board or Board of
13    the Authority, or his or her designee;
14        (3) a representative from the department in the City
15    of Chicago that is responsible for the operation of
16    Chicago-area airports;
17        (4) a representative from the department in the City
18    of Chicago that is responsible for the regulation of
19    Chicago-area livery vehicles;
20        (5) at least 1, but no more than:
21            (A) 2 5 members from the hotel industry;
22            (B) 2 5 members representing Chicago arts and
23        cultural institutions or projects;
24            (C) 2 members from the restaurant industry;
25            (D) 2 members employed by or representing an
26        entity responsible for a trade show;

 

 

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1            (E) 2 members representing unions;
2            (F) 2 members from the attractions industry; and
3        (6) 7 members appointed by the Governor, including the
4    Director of the Illinois Department of Commerce and
5    Economic Opportunity, ex officio, as well as 3 members
6    from the hotel industry and 3 members representing Chicago
7    arts and cultural institutions or projects.
8    The bylaws of the organization may provide for the
9appointment of a City of Chicago alderman as an ex officio
10member, and may provide for other ex officio members who shall
11serve terms of one year.
12    Persons with a real or apparent conflict of interest shall
13not be appointed to the board. Members of the board of the
14organization shall not serve more than 2 terms. The bylaws
15shall require the following: (i) that the Chair of the
16organization name no less than 5 and no more than 9 members to
17the Executive Committee of the organization, one of whom must
18be the chairperson of the interim board or Board of the
19Authority, and (ii) a provision concerning conflict of
20interest and a requirement that a member abstain from
21participating in board action if there is a threat to the
22independence of judgment created by any conflict of interest
23or if participation is likely to have a negative effect on
24public confidence in the integrity of the board.
25    (b) The Authority shall notify the Department of Revenue
26within 10 days after entering into a contract pursuant to this

 

 

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1Section.
2(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10;
397-1122, eff. 8-27-12.)
 
4    (70 ILCS 210/18)  (from Ch. 85, par. 1238)
5    Sec. 18. Regular meetings of the Board shall be held at
6least 8 times once in each calendar year month, the time and
7place of such meetings to be fixed by the Board, provided that,
8if a meeting is not held in a calendar month, a meeting shall
9be held in the following calendar month. All action and
10meetings of the Board and its committees shall be subject to
11the provisions of the Open Meetings Act. A majority of the
12statutorily authorized members of the Board shall constitute a
13quorum for the transaction of business. All action of the
14Board shall be by rule, regulation, ordinance or resolution
15and the affirmative vote of at least a majority of the
16statutorily authorized members shall be necessary for the
17adoption of any rule, regulation, ordinance or resolution. All
18rules, regulations, ordinances, resolutions and all
19proceedings of the Authority and all documents and records in
20its possession shall be public records, and open to public
21inspection, except such documents and records as shall be kept
22or prepared by the Board for use in negotiations, action or
23proceedings to which the Authority is a party. All records of
24the Authority shall be subject to the provisions of the
25Illinois Freedom of Information Act.

 

 

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1(Source: P.A. 84-1027.)
 
2    Section 10-40. The University of Illinois Act is amended
3by changing Section 7 as follows:
 
4    (110 ILCS 305/7)  (from Ch. 144, par. 28)
5    Sec. 7. Powers of trustees.
6    (a) The trustees shall have power to provide for the
7requisite buildings, apparatus, and conveniences; to fix the
8rates for tuition; to appoint such professors and instructors,
9and to establish and provide for the management of such model
10farms, model art, and other departments and professorships, as
11may be required to teach, in the most thorough manner, such
12branches of learning as are related to agriculture and the
13mechanic arts, and military tactics, without excluding other
14scientific and classical studies. The trustees shall, upon the
15written request of an employee withhold from the compensation
16of that employee any dues, payments or contributions payable
17by such employee to any labor organization as defined in the
18Illinois Educational Labor Relations Act. Under such
19arrangement, an amount shall be withheld from each regular
20payroll period which is equal to the pro rata share of the
21annual dues plus any payments or contributions, and the
22trustees shall transmit such withholdings to the specified
23labor organization within 10 working days from the time of the
24withholding. They may accept the endowments and voluntary

 

 

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1professorships or departments in the University, from any
2person or persons or corporations who may offer the same, and,
3at any regular meeting of the board, may prescribe rules and
4regulations in relation to such endowments and declare on what
5general principles they may be admitted: Provided, that such
6special voluntary endowments or professorships shall not be
7incompatible with the true design and scope of the act of
8congress, or of this Act: Provided, that no student shall at
9any time be allowed to remain in or about the University in
10idleness, or without full mental or industrial occupation: And
11provided further, that the trustees, in the exercise of any of
12the powers conferred by this Act, shall not create any
13liability or indebtedness in excess of the funds in the hands
14of the treasurer of the University at the time of creating such
15liability or indebtedness, and which may be specially and
16properly applied to the payment of the same. Except as
17otherwise provided in this section, any Any lease to the
18trustees of lands, buildings or facilities which will support
19scientific research and development in such areas as high
20technology, super computing, microelectronics, biotechnology,
21robotics, physics and engineering shall be for a term not to
22exceed 18 years, and may grant to the trustees the option to
23purchase the lands, buildings or facilities. The lease shall
24recite that it is subject to termination and cancellation in
25any year for which the General Assembly fails to make an
26appropriation to pay the rent payable under the terms of the

 

 

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1lease.
2    Leases for the purposes described herein exceeding 5 years
3shall have the approval of the Illinois Board of Higher
4Education.
5    The Board of Trustees may, directly or in cooperation with
6other institutions of higher education, acquire by purchase or
7lease or otherwise, and construct, enlarge, improve, equip,
8complete, operate, control and manage medical research and
9high technology parks, together with the necessary lands,
10buildings, facilities, equipment and personal property
11therefor, to encourage and facilitate (a) the location and
12development of business and industry in the State of Illinois,
13and (b) the increased application and development of
14technology and (c) the improvement and development of the
15State's economy. The Board of Trustees may lease to nonprofit
16corporations all or any part of the land, buildings,
17facilities, equipment or other property included in a medical
18research and high technology park upon such terms and
19conditions as the University of Illinois may deem advisable
20and enter into any contract or agreement with such nonprofit
21corporations as may be necessary or suitable for the
22construction, financing, operation and maintenance and
23management of any such park; and may lease to any person, firm,
24partnership or corporation, either public or private, any part
25or all of the land, building, facilities, equipment or other
26property of such park for such purposes and upon such rentals,

 

 

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1terms and conditions as the University may deem advisable; and
2may finance all or part of the cost of any such park, including
3the purchase, lease, construction, reconstruction,
4improvement, remodeling, addition to, and extension and
5maintenance of all or part of such high technology park, and
6all equipment and furnishings, by legislative appropriations,
7government grants, contracts, private gifts, loans, receipts
8from the operation of such high technology park, rentals and
9similar receipts; and may make its other facilities and
10services available to tenants or other occupants of any such
11park at rates which are reasonable and appropriate.
12    The Board of Trustees may, directly or in cooperation with
13other members and partners of the collaborative research and
14academic initiative known as the Chicago Quantum Exchange,
15including, without limitation, other institutions of higher
16education, hereinafter each individually referred to as a "CQE
17partner", finance, design, construct, enlarge, improve, equip,
18complete, operate, control, and manage a facility or
19facilities for the research and development of quantum
20information sciences and technologies, hereinafter referred to
21as the "quantum science facilities". Notwithstanding any other
22provision of applicable law: (1) the quantum science
23facilities may be located on land owned by the Board of
24Trustees or a CQE partner; and (2) costs incurred in
25connection with the design, construction, enlargement,
26improvement, equipping, and completion of the quantum science

 

 

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1facilities may be paid with funds appropriated to the Capital
2Development Board from the Build Illinois Bond Fund for a
3grant to the Board of Trustees for the quantum science
4facilities, whether the quantum science facilities are located
5on land owned by the Board of Trustees or by a CQE partner;
6provided, however, that if any quantum science facilities are
7located on land owned by a CQE partner, the use of such grant
8funds shall be subject to, and contingent upon, the lease by
9the Board of Trustees, as lessee, of a portion of such quantum
10science facilities for a term equal to at least the useful life
11of such quantum science facilities. The leased premises under
12any such lease shall bear a reasonable relationship to the
13proportional share of the costs paid by such grant funds. Any
14such lease shall give the Board of Trustees the right to
15terminate the lease before the expiration of its term if the
16General Assembly fails to appropriate sufficient funds to pay
17rent due under the lease.
18    The Trustees shall have power (a) to purchase real
19property and easements, and (b) to acquire real property and
20easements in the manner provided by law for the exercise of the
21right of eminent domain, and in the event negotiations for the
22acquisition of real property or easements for making any
23improvement which the Trustees are authorized to make shall
24have proven unsuccessful and the Trustees shall have by
25resolution adopted a schedule or plan of operation for the
26execution of the project and therein made a finding that it is

 

 

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1necessary to take such property or easements immediately or at
2some specified later date in order to comply with the
3schedule, the Trustees may acquire such property or easements
4in the same manner provided in Article 20 of the Eminent Domain
5Act (quick-take procedure).
6    The Board of Trustees also shall have power to agree with
7the State's Attorney of the county in which any properties of
8the Board are located to pay for services rendered by the
9various taxing districts for the years 1944 through 1949 and
10to pay annually for services rendered thereafter by such
11district such sums as may be determined by the Board upon
12properties used solely for income producing purposes, title to
13which is held by said Board of Trustees, upon properties
14leased to members of the staff of the University of Illinois,
15title to which is held in trust for said Board of Trustees and
16upon properties leased to for-profit entities the title to
17which properties is held by the Board of Trustees. A certified
18copy of any such agreement made with the State's Attorney
19shall be filed with the County Clerk and such sums shall be
20distributed to the respective taxing districts by the County
21Collector in such proportions that each taxing district will
22receive therefrom such proportion as the tax rate of such
23taxing district bears to the total tax rate that would be
24levied against such properties if they were not exempt from
25taxation under the Property Tax Code.
26    The Board of Trustees of the University of Illinois,

 

 

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1subject to the applicable civil service law, may appoint
2persons to be members of the University of Illinois Police
3Department. Members of the Police Department shall be peace
4officers and as such have all powers possessed by policemen in
5cities, and sheriffs, including the power to make arrests on
6view or warrants of violations of state statutes and city or
7county ordinances, except that they may exercise such powers
8only in counties wherein the University and any of its
9branches or properties are located when such is required for
10the protection of university properties and interests, and its
11students and personnel, and otherwise, within such counties,
12when requested by appropriate state or local law enforcement
13officials; provided, however, that such officer shall have no
14power to serve and execute civil processes.
15    The Board of Trustees must authorize to each member of the
16University of Illinois Police Department and to any other
17employee of the University of Illinois exercising the powers
18of a peace officer a distinct badge that, on its face, (i)
19clearly states that the badge is authorized by the University
20of Illinois and (ii) contains a unique identifying number. No
21other badge shall be authorized by the University of Illinois.
22Nothing in this paragraph prohibits the Board of Trustees from
23issuing shields or other distinctive identification to
24employees not exercising the powers of a peace officer if the
25Board of Trustees determines that a shield or distinctive
26identification is needed by the employee to carry out his or

 

 

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1her responsibilities.
2    The Board of Trustees may own, operate, or govern, by or
3through the College of Medicine at Peoria, a managed care
4community network established under subsection (b) of Section
55-11 of the Illinois Public Aid Code.
6    The powers of the trustees as herein designated are
7subject to the provisions of "An Act creating a Board of Higher
8Education, defining its powers and duties, making an
9appropriation therefor, and repealing an Act herein named",
10approved August 22, 1961, as amended.
11    The Board of Trustees shall have the authority to adopt
12all administrative rules which may be necessary for the
13effective administration, enforcement and regulation of all
14matters for which the Board has jurisdiction or
15responsibility.
16    (b) To assist in the provision of buildings and facilities
17beneficial to, useful for, or supportive of University
18purposes, the Board of Trustees of the University of Illinois
19may exercise the following powers with regard to the area
20located on or adjacent to the University of Illinois at
21Chicago campus and bounded as follows: on the West by Morgan
22Street; on the North by Roosevelt Road; on the East by Union
23Street; and on the South by 16th Street, in the City of
24Chicago:
25        (1) Acquire any interests in land, buildings, or
26    facilities by purchase, including installments payable

 

 

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1    over a period allowed by law, by lease over a term of such
2    duration as the Board of Trustees shall determine, or by
3    exercise of the power of eminent domain;
4        (2) Sub-lease or contract to purchase through
5    installments all or any portion of buildings or facilities
6    for such duration and on such terms as the Board of
7    Trustees shall determine, including a term that exceeds 5
8    years, provided that each such lease or purchase contract
9    shall be and shall recite that it is subject to
10    termination and cancellation in any year for which the
11    General Assembly fails to make an appropriation to pay the
12    rent or purchase installments payable under the terms of
13    such lease or purchase contract; and
14        (3) Sell property without compliance with the State
15    Property Control Act and retain proceeds in the University
16    Treasury in a special, separate development fund account
17    which the Auditor General shall examine to assure
18    compliance with this Act.
19Any buildings or facilities to be developed on the land shall
20be buildings or facilities that, in the determination of the
21Board of Trustees, in whole or in part: (i) are for use by the
22University; or (ii) otherwise advance the interests of the
23University, including, by way of example, residential
24facilities for University staff and students and commercial
25facilities which provide services needed by the University
26community. Revenues from the development fund account may be

 

 

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1withdrawn by the University for the purpose of demolition and
2the processes associated with demolition; routine land and
3property acquisition; extension of utilities; streetscape
4work; landscape work; surface and structure parking;
5sidewalks, recreational paths, and street construction; and
6lease and lease purchase arrangements and the professional
7services associated with the planning and development of the
8area. Moneys from the development fund account used for any
9other purpose must be deposited into and appropriated from the
10General Revenue Fund. Buildings or facilities leased to an
11entity or person other than the University shall not be
12subject to any limitations applicable to a State supported
13college or university under any law. All development on the
14land and all use of any buildings or facilities shall be
15subject to the control and approval of the Board of Trustees.
16    (c) The Board of Trustees shall have the power to borrow
17money, as necessary, from time to time in anticipation of
18receiving tuition, payments from the State of Illinois, or
19other revenues or receipts of the University, also known as
20anticipated moneys. The borrowing limit shall be capped at
21100% of the total amount of payroll and other expense vouchers
22submitted and payable to the University for fiscal year 2010
23expenses, but unpaid by the State Comptroller's office. Prior
24to borrowing any funds, the University shall request from the
25Comptroller's office a verification of the borrowing limit and
26shall include the estimated date on which such borrowing shall

 

 

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1occur. The borrowing limit cap shall be verified by the State
2Comptroller's office not prior to 45 days before any estimated
3date for executing any promissory note or line of credit
4established under this subsection (c). The principal amount
5borrowed under a promissory note or line of credit shall not
6exceed 75% of the borrowing limit. Within 15 days after
7borrowing funds under any promissory note or line of credit
8established under this subsection (c), the University shall
9submit to the Governor's Office of Management and Budget, the
10Speaker of the House of Representatives, the Minority Leader
11of the House of Representatives, the President of the Senate,
12and the Minority Leader of the Senate an Emergency Short Term
13Cash Management Plan. The Emergency Short Term Cash Management
14Plan shall outline the amount borrowed, the terms for
15repayment, the amount of outstanding State vouchers as
16verified by the State Comptroller's office, and the
17University's plan for expenditure of any borrowed funds,
18including, but not limited to, a detailed plan to meet payroll
19obligations to include collective bargaining employees, civil
20service employees, and academic, research, and health care
21personnel. The establishment of any promissory note or line of
22credit established under this subsection (c) must be finalized
23within 90 days after the effective date of this amendatory Act
24of the 96th General Assembly. The borrowed moneys shall be
25applied to the purposes of paying salaries and other expenses
26lawfully authorized in the University's State appropriation

 

 

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1and unpaid by the State Comptroller. Any line of credit
2established under this subsection (c) shall be paid in full
3one year after creation or within 10 days after the date the
4University receives reimbursement from the State for all
5submitted fiscal year 2010 vouchers, whichever is earlier. Any
6promissory note established under this subsection (c) shall be
7repaid within one year after issuance of the note. The
8Chairman, Comptroller, or Treasurer of the Board shall execute
9a promissory note or similar debt instrument to evidence the
10indebtedness incurred by the borrowing. In connection with a
11borrowing, the Board may establish a line of credit with a
12financial institution, investment bank, or broker/dealer. The
13obligation to make the payments due under any promissory note
14or line of credit established under this subsection (c) shall
15be a lawful obligation of the University payable from the
16anticipated moneys. Any borrowing under this subsection (c)
17shall not constitute a debt, legal or moral, of the State and
18shall not be enforceable against the State. The promissory
19note or line of credit shall be authorized by a resolution
20passed by the Board and shall be valid whether or not a
21budgeted item with respect to that resolution is included in
22any annual or supplemental budget adopted by the Board. The
23resolution shall set forth facts demonstrating the need for
24the borrowing, state an amount that the amount to be borrowed
25will not exceed, and establish a maximum interest rate limit
26not to exceed the maximum rate authorized by the Bond

 

 

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1Authorization Act or 9%, whichever is less. The resolution may
2direct the Comptroller or Treasurer of the Board to make
3arrangements to set apart and hold the portion of the
4anticipated moneys, as received, that shall be used to repay
5the borrowing, subject to any prior pledges or restrictions
6with respect to the anticipated moneys. The resolution may
7also authorize the Treasurer of the Board to make partial
8repayments of the borrowing as the anticipated moneys become
9available and may contain any other terms, restrictions, or
10limitations not inconsistent with the powers of the Board.
11    For the purposes of this subsection (c), "financial
12institution" means any bank subject to the Illinois Banking
13Act, any savings and loan association subject to the Illinois
14Savings and Loan Act of 1985, and any federally chartered
15commercial bank or savings and loan association or
16government-sponsored enterprise organized and operated in this
17State pursuant to the laws of the United States.
18(Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)
 
19    Section 10-45. The Illinois Public Aid Code is amended by
20changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows:
 
21    (305 ILCS 5/5-5.7a)
22    Sec. 5-5.7a. Pandemic related stability payments for
23health care providers. Notwithstanding other provisions of
24law, and in accordance with the Illinois Emergency Management

 

 

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1Agency, the Department of Healthcare and Family Services shall
2develop a process to distribute pandemic related stability
3payments, from federal sources dedicated for such purposes, to
4health care providers that are providing care to recipients
5under the Medical Assistance Program. For provider types
6serving residents who are recipients of medical assistance
7under this Code and are funded by other State agencies, the
8Department will coordinate the distribution process of the
9pandemic related stability payments. Federal sources dedicated
10to pandemic related payments include, but are not limited to,
11funds distributed to the State of Illinois from the
12Coronavirus Relief Fund pursuant to the Coronavirus Aid,
13Relief, and Economic Security Act ("CARES Act") and from the
14Coronavirus State Fiscal Recovery Fund pursuant to Section
159901 of the American Rescue Plan Act of 2021, that are
16appropriated to the Department for such purpose during Fiscal
17Years 2020, and 2021, and 2022 for purposes permitted by those
18federal laws and related federal guidance.
19        (1) Pandemic related stability payments for these
20    providers shall be separate and apart from any rate
21    methodology otherwise defined in this Code to the extent
22    permitted in accordance with Section 5001 of the CARES Act
23    and Section 9901 of the American Rescue Plan Act of 2021
24    and any related federal guidance.
25        (2) Payments made from moneys received from the
26    Coronavirus Relief Fund shall be used exclusively for

 

 

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1    expenses incurred by the providers that are eligible for
2    reimbursement from the Coronavirus Relief Fund in
3    accordance with Section 5001 of the CARES Act and related
4    federal guidance. Payments made from moneys received from
5    the Coronavirus State Fiscal Recovery Fund shall be used
6    exclusively for purposes permitted by Section 9901 of the
7    American Rescue Plan Act of 2021 and related federal
8    guidance. related to the pandemic associated with the 2019
9    Novel Coronavirus (COVID-19) Public Health Emergency
10    issued by the Secretary of the U.S. Department of Health
11    and Human Services (HHS) on January 31, 2020 and the
12    national emergency issued by the President of the United
13    States on March 13, 2020 between March 1, and December 30,
14    2020.
15        (3) All providers receiving pandemic related stability
16    payments shall attest in a format to be created by the
17    Department and be able to demonstrate that their expenses
18    are pandemic related, were not part of their annual
19    budgets established before March 1, 2020, and are directly
20    associated with health care needs.
21        (4) Pandemic related stability payments will be
22    distributed based on a schedule and framework to be
23    established by the Department with recognition of the
24    pandemic related acuity of the situation for each
25    provider, taking into account the factors including, but
26    not limited to, the following;

 

 

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1            (A) the impact of the pandemic on patients served,
2        impact on staff, and shortages of the personal
3        protective equipment necessary for infection control
4        efforts for all providers;
5            (B) providers with high incidences of COVID-19
6        positivity rates among staff, or patients, or both;
7            (C) pandemic related workforce challenges and
8        costs associated with temporary wage increases
9        increased associated with pandemic related hazard pay
10        programs, or costs associated with which providers do
11        not have enough staff to adequately provide care and
12        protection to the residents and other staff;
13            (D) providers with significant reductions in
14        utilization that result in corresponding reductions in
15        revenue as a result of the pandemic, including but not
16        limited to the cancellation or postponement of
17        elective procedures and visits; and
18            (E) pandemic related payments received directly by
19        the providers through other federal resources; .
20            (F) current efforts to respond to and provide
21        services to communities disproportionately impacted by
22        the COVID-19 public health emergency, including
23        low-income and socially vulnerable communities that
24        have seen the most severe health impacts and
25        exacerbated health inequities along racial, ethnic,
26        and socioeconomic lines; and

 

 

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1            (G) provider needs for capital improvements to
2        existing facilities, including upgrades to HVAC and
3        ventilation systems and capital improvements for
4        enhancing infection control or reducing crowding,
5        which may include bed-buybacks.
6        (5) Pandemic related stability payments made from
7    moneys received from the Coronavirus Relief Fund will be
8    distributed to providers based on a methodology to be
9    administered by the Department with amounts determined by
10    a calculation of total federal pandemic related funds
11    appropriated by the Illinois General Assembly for this
12    purpose. Providers receiving the pandemic related
13    stability payments will attest to their increased costs,
14    declining revenues, and receipt of additional pandemic
15    related funds directly from the federal government.
16        (6) Of the payments provided for by this Section made
17    from moneys received from the Coronavirus Relief Fund
18    section, a minimum of 30% shall be allotted for health
19    care providers that serve the ZIP codes located in the
20    most disproportionately impacted areas of Illinois, based
21    on positive COVID-19 cases based on data collected by the
22    Department of Public Health and provided to the Department
23    of Healthcare and Family Services.
24        (7) From funds appropriated, directly or indirectly,
25    from moneys received by the State from the Coronavirus
26    State Fiscal Recovery Fund for Fiscal Years 2021 and 2022,

 

 

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1    the Department shall expend such funds only for purposes
2    permitted by Section 9901 of the American Rescue Plan Act
3    of 2021 and related federal guidance. Such expenditures
4    may include, but are not limited to: payments to providers
5    for costs incurred due to the COVID-19 public health
6    emergency; unreimbursed costs for testing and treatment of
7    uninsured Illinois residents; costs of COVID-19 mitigation
8    and prevention; medical expenses related to aftercare or
9    extended care for COVID-19 patients with longer term
10    symptoms and effects; costs of behavioral health care;
11    costs of public health and safety staff; and expenditures
12    permitted in order to address (i) disparities in public
13    health outcomes, (ii) nursing and other essential health
14    care workforce investments, (iii) exacerbation of
15    pre-existing disparities, and (iv) promoting healthy
16    childhood environments.
17        (8) From funds appropriated, directly or indirectly,
18    from moneys received by the State from the Coronavirus
19    State Fiscal Recovery Fund for Fiscal Years 2022 and 2023,
20    the Department shall establish a program for making
21    payments to long term care service providers and
22    facilities, for purposes related to financial support for
23    workers in the long term care industry, but only as
24    permitted by either the CARES Act or Section 9901 of the
25    American Rescue Plan Act of 2021 and related federal
26    guidance, including, but not limited to the following:

 

 

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1    monthly amounts of $25,000,000 per month for July 2021,
2    August 2021, and September 2021 where at least 50% of the
3    funds in July shall be passed directly to front line
4    workers and an additional 12.5% more in each of the next 2
5    months; financial support programs for providers enhancing
6    direct care staff recruitment efforts through the payment
7    of education expenses; and financial support programs for
8    providers offering enhanced and expanded training for all
9    levels of the long term care healthcare workforce to
10    achieve better patient outcomes, such as training on
11    infection control, proper personal protective equipment,
12    best practices in quality of care, and culturally
13    competent patient communications. The Department shall
14    have the authority to audit and potentially recoup funds
15    not utilized as outlined and attested.
16        (9) From funds appropriated, directly or indirectly,
17    from moneys received by the State from the Coronavirus
18    State Fiscal Recovery Fund for Fiscal Years 2022 through
19    2024 the Department shall establish a program for making
20    payments to facilities licensed under the Nursing Home
21    Care Act and facilities licensed under the Specialized
22    Mental Health Rehabilitation Act of 2013. To the extent
23    permitted by Section 9901 of the American Rescue Plan Act
24    of 2021 and related federal guidance, the program shall
25    provide payments for making permanent improvements to
26    resident rooms in order to improve resident outcomes and

 

 

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1    infection control. Funds may be used to reduce bed
2    capacity and room occupancy. To be eligible for funding, a
3    facility must submit an application to the Department as
4    prescribed by the Department and as published on its
5    website. A facility may need to receive approval from the
6    Health Facilities and Services Review Board for the
7    permanent improvements or the removal of the beds before
8    it can receive payment under this paragraph.
9(Source: P.A. 101-636, eff. 6-10-20.)
 
10    (305 ILCS 5/5-5e)
11    Sec. 5-5e. Adjusted rates of reimbursement.
12    (a) Rates or payments for services in effect on June 30,
132012 shall be adjusted and services shall be affected as
14required by any other provision of Public Act 97-689. In
15addition, the Department shall do the following:
16        (1) Delink the per diem rate paid for supportive
17    living facility services from the per diem rate paid for
18    nursing facility services, effective for services provided
19    on or after May 1, 2011 and before July 1, 2019.
20        (2) Cease payment for bed reserves in nursing
21    facilities and specialized mental health rehabilitation
22    facilities; for purposes of therapeutic home visits for
23    individuals scoring as TBI on the MDS 3.0, beginning June
24    1, 2015, the Department shall approve payments for bed
25    reserves in nursing facilities and specialized mental

 

 

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1    health rehabilitation facilities that have at least a 90%
2    occupancy level and at least 80% of their residents are
3    Medicaid eligible. Payment shall be at a daily rate of 75%
4    of an individual's current Medicaid per diem and shall not
5    exceed 10 days in a calendar month.
6        (2.5) Cease payment for bed reserves for purposes of
7    inpatient hospitalizations to intermediate care facilities
8    for persons with developmental disabilities, except in the
9    instance of residents who are under 21 years of age.
10        (3) Cease payment of the $10 per day add-on payment to
11    nursing facilities for certain residents with
12    developmental disabilities.
13    (b) After the application of subsection (a),
14notwithstanding any other provision of this Code to the
15contrary and to the extent permitted by federal law, on and
16after July 1, 2012, the rates of reimbursement for services
17and other payments provided under this Code shall further be
18reduced as follows:
19        (1) Rates or payments for physician services, dental
20    services, or community health center services reimbursed
21    through an encounter rate, and services provided under the
22    Medicaid Rehabilitation Option of the Illinois Title XIX
23    State Plan shall not be further reduced, except as
24    provided in Section 5-5b.1.
25        (2) Rates or payments, or the portion thereof, paid to
26    a provider that is operated by a unit of local government

 

 

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1    or State University that provides the non-federal share of
2    such services shall not be further reduced, except as
3    provided in Section 5-5b.1.
4        (3) Rates or payments for hospital services delivered
5    by a hospital defined as a Safety-Net Hospital under
6    Section 5-5e.1 of this Code shall not be further reduced,
7    except as provided in Section 5-5b.1.
8        (4) Rates or payments for hospital services delivered
9    by a Critical Access Hospital, which is an Illinois
10    hospital designated as a critical care hospital by the
11    Department of Public Health in accordance with 42 CFR 485,
12    Subpart F, shall not be further reduced, except as
13    provided in Section 5-5b.1.
14        (5) Rates or payments for Nursing Facility Services
15    shall only be further adjusted pursuant to Section 5-5.2
16    of this Code.
17        (6) Rates or payments for services delivered by long
18    term care facilities licensed under the ID/DD Community
19    Care Act or the MC/DD Act and developmental training
20    services shall not be further reduced.
21        (7) Rates or payments for services provided under
22    capitation rates shall be adjusted taking into
23    consideration the rates reduction and covered services
24    required by Public Act 97-689.
25        (8) For hospitals not previously described in this
26    subsection, the rates or payments for hospital services

 

 

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1    provided before July 1, 2021, shall be further reduced by
2    3.5%, except for payments authorized under Section 5A-12.4
3    of this Code. For hospital services provided on or after
4    July 1, 2021, all rates for hospital services previously
5    reduced pursuant to P.A. 97-689 shall be increased to
6    reflect the discontinuation of any hospital rate
7    reductions authorized in this paragraph (8).
8        (9) For all other rates or payments for services
9    delivered by providers not specifically referenced in
10    paragraphs (1) through (7) (8), rates or payments shall be
11    further reduced by 2.7%.
12    (c) Any assessment imposed by this Code shall continue and
13nothing in this Section shall be construed to cause it to
14cease.
15    (d) Notwithstanding any other provision of this Code to
16the contrary, subject to federal approval under Title XIX of
17the Social Security Act, for dates of service on and after July
181, 2014, rates or payments for services provided for the
19purpose of transitioning children from a hospital to home
20placement or other appropriate setting by a children's
21community-based health care center authorized under the
22Alternative Health Care Delivery Act shall be $683 per day.
23    (e) (Blank).
24    (f) (Blank).
25(Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.)
 

 

 

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1    (305 ILCS 5/5A-12.7)
2    (Section scheduled to be repealed on December 31, 2022)
3    Sec. 5A-12.7. Continuation of hospital access payments on
4and after July 1, 2020.
5    (a) To preserve and improve access to hospital services,
6for hospital services rendered on and after July 1, 2020, the
7Department shall, except for hospitals described in subsection
8(b) of Section 5A-3, make payments to hospitals or require
9capitated managed care organizations to make payments as set
10forth in this Section. Payments under this Section are not due
11and payable, however, until: (i) the methodologies described
12in this Section are approved by the federal government in an
13appropriate State Plan amendment or directed payment preprint;
14and (ii) the assessment imposed under this Article is
15determined to be a permissible tax under Title XIX of the
16Social Security Act. In determining the hospital access
17payments authorized under subsection (g) of this Section, if a
18hospital ceases to qualify for payments from the pool, the
19payments for all hospitals continuing to qualify for payments
20from such pool shall be uniformly adjusted to fully expend the
21aggregate net amount of the pool, with such adjustment being
22effective on the first day of the second month following the
23date the hospital ceases to receive payments from such pool.
24    (b) Amounts moved into claims-based rates and distributed
25in accordance with Section 14-12 shall remain in those
26claims-based rates.

 

 

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1    (c) Graduate medical education.
2        (1) The calculation of graduate medical education
3    payments shall be based on the hospital's Medicare cost
4    report ending in Calendar Year 2018, as reported in the
5    Healthcare Cost Report Information System file, release
6    date September 30, 2019. An Illinois hospital reporting
7    intern and resident cost on its Medicare cost report shall
8    be eligible for graduate medical education payments.
9        (2) Each hospital's annualized Medicaid Intern
10    Resident Cost is calculated using annualized intern and
11    resident total costs obtained from Worksheet B Part I,
12    Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93,
13    96-98, and 105-112 multiplied by the percentage that the
14    hospital's Medicaid days (Worksheet S3 Part I, Column 7,
15    Lines 2, 3, 4, 14, 16-18, and 32) comprise of the
16    hospital's total days (Worksheet S3 Part I, Column 8,
17    Lines 14, 16-18, and 32).
18        (3) An annualized Medicaid indirect medical education
19    (IME) payment is calculated for each hospital using its
20    IME payments (Worksheet E Part A, Line 29, Column 1)
21    multiplied by the percentage that its Medicaid days
22    (Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18,
23    and 32) comprise of its Medicare days (Worksheet S3 Part
24    I, Column 6, Lines 2, 3, 4, 14, and 16-18).
25        (4) For each hospital, its annualized Medicaid Intern
26    Resident Cost and its annualized Medicaid IME payment are

 

 

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1    summed, and, except as capped at 120% of the average cost
2    per intern and resident for all qualifying hospitals as
3    calculated under this paragraph, is multiplied by 22.6% to
4    determine the hospital's final graduate medical education
5    payment. Each hospital's average cost per intern and
6    resident shall be calculated by summing its total
7    annualized Medicaid Intern Resident Cost plus its
8    annualized Medicaid IME payment and dividing that amount
9    by the hospital's total Full Time Equivalent Residents and
10    Interns. If the hospital's average per intern and resident
11    cost is greater than 120% of the same calculation for all
12    qualifying hospitals, the hospital's per intern and
13    resident cost shall be capped at 120% of the average cost
14    for all qualifying hospitals.
15    (d) Fee-for-service supplemental payments. Each Illinois
16hospital shall receive an annual payment equal to the amounts
17below, to be paid in 12 equal installments on or before the
18seventh State business day of each month, except that no
19payment shall be due within 30 days after the later of the date
20of notification of federal approval of the payment
21methodologies required under this Section or any waiver
22required under 42 CFR 433.68, at which time the sum of amounts
23required under this Section prior to the date of notification
24is due and payable.
25        (1) For critical access hospitals, $385 per covered
26    inpatient day contained in paid fee-for-service claims and

 

 

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1    $530 per paid fee-for-service outpatient claim for dates
2    of service in Calendar Year 2019 in the Department's
3    Enterprise Data Warehouse as of May 11, 2020.
4        (2) For safety-net hospitals, $960 per covered
5    inpatient day contained in paid fee-for-service claims and
6    $625 per paid fee-for-service outpatient claim for dates
7    of service in Calendar Year 2019 in the Department's
8    Enterprise Data Warehouse as of May 11, 2020.
9        (3) For long term acute care hospitals, $295 per
10    covered inpatient day contained in paid fee-for-service
11    claims for dates of service in Calendar Year 2019 in the
12    Department's Enterprise Data Warehouse as of May 11, 2020.
13        (4) For freestanding psychiatric hospitals, $125 per
14    covered inpatient day contained in paid fee-for-service
15    claims and $130 per paid fee-for-service outpatient claim
16    for dates of service in Calendar Year 2019 in the
17    Department's Enterprise Data Warehouse as of May 11, 2020.
18        (5) For freestanding rehabilitation hospitals, $355
19    per covered inpatient day contained in paid
20    fee-for-service claims for dates of service in Calendar
21    Year 2019 in the Department's Enterprise Data Warehouse as
22    of May 11, 2020.
23        (6) For all general acute care hospitals and high
24    Medicaid hospitals as defined in subsection (f), $350 per
25    covered inpatient day for dates of service in Calendar
26    Year 2019 contained in paid fee-for-service claims and

 

 

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1    $620 per paid fee-for-service outpatient claim in the
2    Department's Enterprise Data Warehouse as of May 11, 2020.
3        (7) Alzheimer's treatment access payment. Each
4    Illinois academic medical center or teaching hospital, as
5    defined in Section 5-5e.2 of this Code, that is identified
6    as the primary hospital affiliate of one of the Regional
7    Alzheimer's Disease Assistance Centers, as designated by
8    the Alzheimer's Disease Assistance Act and identified in
9    the Department of Public Health's Alzheimer's Disease
10    State Plan dated December 2016, shall be paid an
11    Alzheimer's treatment access payment equal to the product
12    of the qualifying hospital's State Fiscal Year 2018 total
13    inpatient fee-for-service days multiplied by the
14    applicable Alzheimer's treatment rate of $226.30 for
15    hospitals located in Cook County and $116.21 for hospitals
16    located outside Cook County.
17    (e) The Department shall require managed care
18organizations (MCOs) to make directed payments and
19pass-through payments according to this Section. Each calendar
20year, the Department shall require MCOs to pay the maximum
21amount out of these funds as allowed as pass-through payments
22under federal regulations. The Department shall require MCOs
23to make such pass-through payments as specified in this
24Section. The Department shall require the MCOs to pay the
25remaining amounts as directed Payments as specified in this
26Section. The Department shall issue payments to the

 

 

10200SB2017ham002- 397 -LRB102 16155 JWD 27453 a

1Comptroller by the seventh business day of each month for all
2MCOs that are sufficient for MCOs to make the directed
3payments and pass-through payments according to this Section.
4The Department shall require the MCOs to make pass-through
5payments and directed payments using electronic funds
6transfers (EFT), if the hospital provides the information
7necessary to process such EFTs, in accordance with directions
8provided monthly by the Department, within 7 business days of
9the date the funds are paid to the MCOs, as indicated by the
10"Paid Date" on the website of the Office of the Comptroller if
11the funds are paid by EFT and the MCOs have received directed
12payment instructions. If funds are not paid through the
13Comptroller by EFT, payment must be made within 7 business
14days of the date actually received by the MCO. The MCO will be
15considered to have paid the pass-through payments when the
16payment remittance number is generated or the date the MCO
17sends the check to the hospital, if EFT information is not
18supplied. If an MCO is late in paying a pass-through payment or
19directed payment as required under this Section (including any
20extensions granted by the Department), it shall pay a penalty,
21unless waived by the Department for reasonable cause, to the
22Department equal to 5% of the amount of the pass-through
23payment or directed payment not paid on or before the due date
24plus 5% of the portion thereof remaining unpaid on the last day
25of each 30-day period thereafter. Payments to MCOs that would
26be paid consistent with actuarial certification and enrollment

 

 

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1in the absence of the increased capitation payments under this
2Section shall not be reduced as a consequence of payments made
3under this subsection. The Department shall publish and
4maintain on its website for a period of no less than 8 calendar
5quarters, the quarterly calculation of directed payments and
6pass-through payments owed to each hospital from each MCO. All
7calculations and reports shall be posted no later than the
8first day of the quarter for which the payments are to be
9issued.
10    (f)(1) For purposes of allocating the funds included in
11capitation payments to MCOs, Illinois hospitals shall be
12divided into the following classes as defined in
13administrative rules:
14        (A) Critical access hospitals.
15        (B) Safety-net hospitals, except that stand-alone
16    children's hospitals that are not specialty children's
17    hospitals will not be included.
18        (C) Long term acute care hospitals.
19        (D) Freestanding psychiatric hospitals.
20        (E) Freestanding rehabilitation hospitals.
21        (F) High Medicaid hospitals. As used in this Section,
22    "high Medicaid hospital" means a general acute care
23    hospital that is not a safety-net hospital or critical
24    access hospital and that has a Medicaid Inpatient
25    Utilization Rate above 30% or a hospital that had over
26    35,000 inpatient Medicaid days during the applicable

 

 

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1    period. For the period July 1, 2020 through December 31,
2    2020, the applicable period for the Medicaid Inpatient
3    Utilization Rate (MIUR) is the rate year 2020 MIUR and for
4    the number of inpatient days it is State fiscal year 2018.
5    Beginning in calendar year 2021, the Department shall use
6    the most recently determined MIUR, as defined in
7    subsection (h) of Section 5-5.02, and for the inpatient
8    day threshold, the State fiscal year ending 18 months
9    prior to the beginning of the calendar year. For purposes
10    of calculating MIUR under this Section, children's
11    hospitals and affiliated general acute care hospitals
12    shall be considered a single hospital.
13        (G) General acute care hospitals. As used under this
14    Section, "general acute care hospitals" means all other
15    Illinois hospitals not identified in subparagraphs (A)
16    through (F).
17    (2) Hospitals' qualification for each class shall be
18assessed prior to the beginning of each calendar year and the
19new class designation shall be effective January 1 of the next
20year. The Department shall publish by rule the process for
21establishing class determination.
22    (g) Fixed pool directed payments. Beginning July 1, 2020,
23the Department shall issue payments to MCOs which shall be
24used to issue directed payments to qualified Illinois
25safety-net hospitals and critical access hospitals on a
26monthly basis in accordance with this subsection. Prior to the

 

 

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1beginning of each Payout Quarter beginning July 1, 2020, the
2Department shall use encounter claims data from the
3Determination Quarter, accepted by the Department's Medicaid
4Management Information System for inpatient and outpatient
5services rendered by safety-net hospitals and critical access
6hospitals to determine a quarterly uniform per unit add-on for
7each hospital class.
8        (1) Inpatient per unit add-on. A quarterly uniform per
9    diem add-on shall be derived by dividing the quarterly
10    Inpatient Directed Payments Pool amount allocated to the
11    applicable hospital class by the total inpatient days
12    contained on all encounter claims received during the
13    Determination Quarter, for all hospitals in the class.
14            (A) Each hospital in the class shall have a
15        quarterly inpatient directed payment calculated that
16        is equal to the product of the number of inpatient days
17        attributable to the hospital used in the calculation
18        of the quarterly uniform class per diem add-on,
19        multiplied by the calculated applicable quarterly
20        uniform class per diem add-on of the hospital class.
21            (B) Each hospital shall be paid 1/3 of its
22        quarterly inpatient directed payment in each of the 3
23        months of the Payout Quarter, in accordance with
24        directions provided to each MCO by the Department.
25        (2) Outpatient per unit add-on. A quarterly uniform
26    per claim add-on shall be derived by dividing the

 

 

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1    quarterly Outpatient Directed Payments Pool amount
2    allocated to the applicable hospital class by the total
3    outpatient encounter claims received during the
4    Determination Quarter, for all hospitals in the class.
5            (A) Each hospital in the class shall have a
6        quarterly outpatient directed payment calculated that
7        is equal to the product of the number of outpatient
8        encounter claims attributable to the hospital used in
9        the calculation of the quarterly uniform class per
10        claim add-on, multiplied by the calculated applicable
11        quarterly uniform class per claim add-on of the
12        hospital class.
13            (B) Each hospital shall be paid 1/3 of its
14        quarterly outpatient directed payment in each of the 3
15        months of the Payout Quarter, in accordance with
16        directions provided to each MCO by the Department.
17        (3) Each MCO shall pay each hospital the Monthly
18    Directed Payment as identified by the Department on its
19    quarterly determination report.
20        (4) Definitions. As used in this subsection:
21            (A) "Payout Quarter" means each 3 month calendar
22        quarter, beginning July 1, 2020.
23            (B) "Determination Quarter" means each 3 month
24        calendar quarter, which ends 3 months prior to the
25        first day of each Payout Quarter.
26        (5) For the period July 1, 2020 through December 2020,

 

 

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1    the following amounts shall be allocated to the following
2    hospital class directed payment pools for the quarterly
3    development of a uniform per unit add-on:
4            (A) $2,894,500 for hospital inpatient services for
5        critical access hospitals.
6            (B) $4,294,374 for hospital outpatient services
7        for critical access hospitals.
8            (C) $29,109,330 for hospital inpatient services
9        for safety-net hospitals.
10            (D) $35,041,218 for hospital outpatient services
11        for safety-net hospitals.
12    (h) Fixed rate directed payments. Effective July 1, 2020,
13the Department shall issue payments to MCOs which shall be
14used to issue directed payments to Illinois hospitals not
15identified in paragraph (g) on a monthly basis. Prior to the
16beginning of each Payout Quarter beginning July 1, 2020, the
17Department shall use encounter claims data from the
18Determination Quarter, accepted by the Department's Medicaid
19Management Information System for inpatient and outpatient
20services rendered by hospitals in each hospital class
21identified in paragraph (f) and not identified in paragraph
22(g). For the period July 1, 2020 through December 2020, the
23Department shall direct MCOs to make payments as follows:
24        (1) For general acute care hospitals an amount equal
25    to $1,750 multiplied by the hospital's category of service
26    20 case mix index for the determination quarter multiplied

 

 

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1    by the hospital's total number of inpatient admissions for
2    category of service 20 for the determination quarter.
3        (2) For general acute care hospitals an amount equal
4    to $160 multiplied by the hospital's category of service
5    21 case mix index for the determination quarter multiplied
6    by the hospital's total number of inpatient admissions for
7    category of service 21 for the determination quarter.
8        (3) For general acute care hospitals an amount equal
9    to $80 multiplied by the hospital's category of service 22
10    case mix index for the determination quarter multiplied by
11    the hospital's total number of inpatient admissions for
12    category of service 22 for the determination quarter.
13        (4) For general acute care hospitals an amount equal
14    to $375 multiplied by the hospital's category of service
15    24 case mix index for the determination quarter multiplied
16    by the hospital's total number of category of service 24
17    paid EAPG (EAPGs) for the determination quarter.
18        (5) For general acute care hospitals an amount equal
19    to $240 multiplied by the hospital's category of service
20    27 and 28 case mix index for the determination quarter
21    multiplied by the hospital's total number of category of
22    service 27 and 28 paid EAPGs for the determination
23    quarter.
24        (6) For general acute care hospitals an amount equal
25    to $290 multiplied by the hospital's category of service
26    29 case mix index for the determination quarter multiplied

 

 

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1    by the hospital's total number of category of service 29
2    paid EAPGs for the determination quarter.
3        (7) For high Medicaid hospitals an amount equal to
4    $1,800 multiplied by the hospital's category of service 20
5    case mix index for the determination quarter multiplied by
6    the hospital's total number of inpatient admissions for
7    category of service 20 for the determination quarter.
8        (8) For high Medicaid hospitals an amount equal to
9    $160 multiplied by the hospital's category of service 21
10    case mix index for the determination quarter multiplied by
11    the hospital's total number of inpatient admissions for
12    category of service 21 for the determination quarter.
13        (9) For high Medicaid hospitals an amount equal to $80
14    multiplied by the hospital's category of service 22 case
15    mix index for the determination quarter multiplied by the
16    hospital's total number of inpatient admissions for
17    category of service 22 for the determination quarter.
18        (10) For high Medicaid hospitals an amount equal to
19    $400 multiplied by the hospital's category of service 24
20    case mix index for the determination quarter multiplied by
21    the hospital's total number of category of service 24 paid
22    EAPG outpatient claims for the determination quarter.
23        (11) For high Medicaid hospitals an amount equal to
24    $240 multiplied by the hospital's category of service 27
25    and 28 case mix index for the determination quarter
26    multiplied by the hospital's total number of category of

 

 

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1    service 27 and 28 paid EAPGs for the determination
2    quarter.
3        (12) For high Medicaid hospitals an amount equal to
4    $290 multiplied by the hospital's category of service 29
5    case mix index for the determination quarter multiplied by
6    the hospital's total number of category of service 29 paid
7    EAPGs for the determination quarter.
8        (13) For long term acute care hospitals the amount of
9    $495 multiplied by the hospital's total number of
10    inpatient days for the determination quarter.
11        (14) For psychiatric hospitals the amount of $210
12    multiplied by the hospital's total number of inpatient
13    days for category of service 21 for the determination
14    quarter.
15        (15) For psychiatric hospitals the amount of $250
16    multiplied by the hospital's total number of outpatient
17    claims for category of service 27 and 28 for the
18    determination quarter.
19        (16) For rehabilitation hospitals the amount of $410
20    multiplied by the hospital's total number of inpatient
21    days for category of service 22 for the determination
22    quarter.
23        (17) For rehabilitation hospitals the amount of $100
24    multiplied by the hospital's total number of outpatient
25    claims for category of service 29 for the determination
26    quarter.

 

 

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1        (18) Each hospital shall be paid 1/3 of their
2    quarterly inpatient and outpatient directed payment in
3    each of the 3 months of the Payout Quarter, in accordance
4    with directions provided to each MCO by the Department.
5        (19) Each MCO shall pay each hospital the Monthly
6    Directed Payment amount as identified by the Department on
7    its quarterly determination report.
8    Notwithstanding any other provision of this subsection, if
9the Department determines that the actual total hospital
10utilization data that is used to calculate the fixed rate
11directed payments is substantially different than anticipated
12when the rates in this subsection were initially determined
13(for unforeseeable circumstances such as the COVID-19
14pandemic), the Department may adjust the rates specified in
15this subsection so that the total directed payments
16approximate the total spending amount anticipated when the
17rates were initially established.
18    Definitions. As used in this subsection:
19            (A) "Payout Quarter" means each calendar quarter,
20        beginning July 1, 2020.
21            (B) "Determination Quarter" means each calendar
22        quarter which ends 3 months prior to the first day of
23        each Payout Quarter.
24            (C) "Case mix index" means a hospital specific
25        calculation. For inpatient claims the case mix index
26        is calculated each quarter by summing the relative

 

 

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1        weight of all inpatient Diagnosis-Related Group (DRG)
2        claims for a category of service in the applicable
3        Determination Quarter and dividing the sum by the
4        number of sum total of all inpatient DRG admissions
5        for the category of service for the associated claims.
6        The case mix index for outpatient claims is calculated
7        each quarter by summing the relative weight of all
8        paid EAPGs in the applicable Determination Quarter and
9        dividing the sum by the sum total of paid EAPGs for the
10        associated claims.
11    (i) Beginning January 1, 2021, the rates for directed
12payments shall be recalculated in order to spend the
13additional funds for directed payments that result from
14reduction in the amount of pass-through payments allowed under
15federal regulations. The additional funds for directed
16payments shall be allocated proportionally to each class of
17hospitals based on that class' proportion of services.
18    (j) Pass-through payments.
19        (1) For the period July 1, 2020 through December 31,
20    2020, the Department shall assign quarterly pass-through
21    payments to each class of hospitals equal to one-fourth of
22    the following annual allocations:
23            (A) $390,487,095 to safety-net hospitals.
24            (B) $62,553,886 to critical access hospitals.
25            (C) $345,021,438 to high Medicaid hospitals.
26            (D) $551,429,071 to general acute care hospitals.

 

 

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1            (E) $27,283,870 to long term acute care hospitals.
2            (F) $40,825,444 to freestanding psychiatric
3        hospitals.
4            (G) $9,652,108 to freestanding rehabilitation
5        hospitals.
6        (2) The pass-through payments shall at a minimum
7    ensure hospitals receive a total amount of monthly
8    payments under this Section as received in calendar year
9    2019 in accordance with this Article and paragraph (1) of
10    subsection (d-5) of Section 14-12, exclusive of amounts
11    received through payments referenced in subsection (b).
12        (3) For the calendar year beginning January 1, 2021,
13    and each calendar year thereafter, each hospital's
14    pass-through payment amount shall be reduced
15    proportionally to the reduction of all pass-through
16    payments required by federal regulations.
17    (k) At least 30 days prior to each calendar year, the
18Department shall notify each hospital of changes to the
19payment methodologies in this Section, including, but not
20limited to, changes in the fixed rate directed payment rates,
21the aggregate pass-through payment amount for all hospitals,
22and the hospital's pass-through payment amount for the
23upcoming calendar year.
24    (l) Notwithstanding any other provisions of this Section,
25the Department may adopt rules to change the methodology for
26directed and pass-through payments as set forth in this

 

 

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1Section, but only to the extent necessary to obtain federal
2approval of a necessary State Plan amendment or Directed
3Payment Preprint or to otherwise conform to federal law or
4federal regulation.
5    (m) As used in this subsection, "managed care
6organization" or "MCO" means an entity which contracts with
7the Department to provide services where payment for medical
8services is made on a capitated basis, excluding contracted
9entities for dual eligible or Department of Children and
10Family Services youth populations.
11    (n) In order to address the escalating infant mortality
12rates among minority communities in Illinois, the State shall,
13subject to appropriation, create a pool of funding of at least
14$50,000,000 annually to be disbursed among safety-net
15hospitals that maintain perinatal designation from the
16Department of Public Health. The funding shall be used to
17preserve or enhance OB/GYN services or other specialty
18services at the receiving hospital, with the distribution of
19funding to be established by rule and with consideration to
20perinatal hospitals with safe birthing levels and quality
21metrics for healthy mothers and babies.
22    (o) In order to address the growing challenges of
23providing stable access to healthcare in rural Illinois,
24including perinatal services, behavioral healthcare including
25substance use disorder services (SUDs) and other specialty
26services, and to expand access to telehealth services among

 

 

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1rural communities in Illinois, the Department of Healthcare
2and Family Services, subject to appropriation, shall
3administer a program to provide at least $10,000,000 in
4financial support annually to critical access hospitals for
5delivery of perinatal and OB/GYN services, behavioral
6healthcare including SUDS, other specialty services and
7telehealth services. The funding shall be used to preserve or
8enhance perinatal and OB/GYN services, behavioral healthcare
9including SUDS, other specialty services, as well as the
10explanation of telehealth services by the receiving hospital,
11with the distribution of funding to be established by rule.
12(Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.)
 
13    (305 ILCS 5/5A-17)
14    Sec. 5A-17. Recovery of payments; liens.
15    (a) As a condition of receiving payments pursuant to
16subsections (d) and (k) of Section 5A-12.7 for State Fiscal
17Year 2021, a for-profit general acute care hospital that
18ceases to provide hospital services before July 1, 2021 and
19within 12 months of a change in the hospital's ownership
20status from not-for-profit to investor owned, shall be
21obligated to pay to the Department an amount equal to the
22payments received pursuant to subsections (d) and (k) of
23Section 5A-12.7 since the change in ownership status to the
24cessation of hospital services. The obligated amount shall be
25due immediately and must be paid to the Department within 10

 

 

10200SB2017ham002- 411 -LRB102 16155 JWD 27453 a

1days of ceasing to provide services or pursuant to a payment
2plan approved by the Department unless the hospital requests a
3hearing under paragraph (d) of this Section. The obligation
4under this Section shall not apply to a hospital that ceases to
5provide services under circumstances that include:
6implementation of a transformation project approved by the
7Department under subsection (d-5) of Section 14-12;
8emergencies as declared by federal, State, or local
9government; actions approved or required by federal, State, or
10local government; actions taken in compliance with the
11Illinois Health Facilities Planning Act; or other
12circumstances beyond the control of the hospital provider or
13for the benefit of the community previously served by the
14hospital, as determined on a case-by-case basis by the
15Department.
16    (a-5) For State Fiscal Year 2022, a general acute care
17hospital that ceases to provide hospital services before July
181, 2022 and within 12 months of a change in the hospital’s
19ownership status that was approved by the Health Facilities
20Services Review Board between March 1, 2021 and March 31,
212021, shall be obligated to pay to the Department an amount
22equal to the payments received in State Fiscal Year 2022
23pursuant to subsections (d) and (k) of Section 5A-12.7 since
24the change in ownership status to the cessation of hospital
25services. The obligated amount shall be due immediately and
26must be paid to the Department within 30 days of ceasing to

 

 

10200SB2017ham002- 412 -LRB102 16155 JWD 27453 a

1provide services or pursuant to a payment plan approved by the
2Department unless the hospital requests a proceeding under
3paragraph (b) of this Section. The obligation under this
4Section shall not apply to a hospital that ceases to provide
5services under circumstances that include: implementation of a
6transformation project approved by the Department under
7subsection (d-5) of Section 14-12; emergencies as declared by
8federal, State, or local government; actions approved or
9required by federal, State, or local government; actions taken
10in compliance with the Illinois Health Facilities Planning
11Act; or other circumstances beyond the control of the hospital
12provider or for the benefit of the community previously served
13by the hospital, as determined on a case-by-case basis by the
14Department.
15    (b) The Illinois Department shall administer and enforce
16this Section and collect the obligations imposed under this
17Section using procedures employed in its administration of
18this Code generally. The Illinois Department, its Director,
19and every hospital provider subject to this Section shall have
20the following powers, duties, and rights:
21        (1) The Illinois Department may initiate either
22    administrative or judicial proceedings, or both, to
23    enforce the provisions of this Section. Administrative
24    enforcement proceedings initiated hereunder shall be
25    governed by the Illinois Department's administrative
26    rules. Judicial enforcement proceedings initiated in

 

 

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1    accordance with this Section shall be governed by the
2    rules of procedure applicable in the courts of this State.
3        (2) No proceedings for collection, refund, credit, or
4    other adjustment of an amount payable under this Section
5    shall be issued more than 3 years after the due date of the
6    obligation, except in the case of an extended period
7    agreed to in writing by the Illinois Department and the
8    hospital provider before the expiration of this limitation
9    period.
10        (3) Any unpaid obligation under this Section shall
11    become a lien upon the assets of the hospital. If any
12    hospital provider sells or transfers the major part of any
13    one or more of (i) the real property and improvements,
14    (ii) the machinery and equipment, or (iii) the furniture
15    or fixtures of any hospital that is subject to the
16    provisions of this Section, the seller or transferor shall
17    pay the Illinois Department the amount of any obligation
18    due from it under this Section up to the date of the sale
19    or transfer. If the seller or transferor fails to pay any
20    amount due under this Section, the purchaser or transferee
21    of such asset shall be liable for the amount of the
22    obligation up to the amount of the reasonable value of the
23    property acquired by the purchaser or transferee. The
24    purchaser or transferee shall continue to be liable until
25    the purchaser or transferee pays the full amount of the
26    obligation up to the amount of the reasonable value of the

 

 

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1    property acquired by the purchaser or transferee or until
2    the purchaser or transferee receives from the Illinois
3    Department a certificate showing that such assessment,
4    penalty, and interest have been paid or a certificate from
5    the Illinois Department showing that no amount is due from
6    the seller or transferor under this Section.
7    (c) In addition to any other remedy provided for, the
8Illinois Department may collect an unpaid obligation by
9withholding, as payment of the amount due, reimbursements or
10other amounts otherwise payable by the Illinois Department to
11the hospital provider.
12(Source: P.A. 101-650, eff. 7-7-20.)
 
13
ARTICLE 11. EDGE CREDIT

 
14    Section 11-5. The Department of Commerce and Economic
15Opportunity Law of the Civil Administrative Code of Illinois
16is amended by adding Section 605-1070 as follows:
 
17    (20 ILCS 605/605-1070 new)
18    Sec. 605-1070. Rulemaking authority for EDGE Credit;
19sunset extensions for expiring credits; disaster declaration.
20The Department shall adopt rules, in consultation with the
21Department of Revenue, to identify any and all Economic
22Development for a Growing Economy (EDGE) tax credits that are
23earned, existing, and unused by a taxpayer in any tax year

 

 

10200SB2017ham002- 415 -LRB102 16155 JWD 27453 a

1where there is a statewide COVID-19 public health emergency,
2as evidenced by an effective disaster declaration of the
3Governor covering all counties in the State. The rules adopted
4by the Department shall allow for the extension of credits,
5for at least 5 years and up to 10 years after the last
6statewide COVID-19 related disaster declaration has ended,
7that are earned, existing, or set to expire during a tax year
8where there is a statewide COVID-19 public health emergency as
9evidenced by an effective disaster declaration of the Governor
10covering all counties. In order for a credit to be extended a
11taxpayer shall provide evidence, in a form prescribed by the
12Department, that the taxpayer was or will be unable to utilize
13credits due to the COVID-19 public health emergency.
 
14    Section 11-10.The Illinois Income Tax Act is amended by
15changing Section 211 as follows:
 
16    (35 ILCS 5/211)
17    Sec. 211. Economic Development for a Growing Economy Tax
18Credit. For tax years beginning on or after January 1, 1999, a
19Taxpayer who has entered into an Agreement (including a New
20Construction EDGE Agreement) under the Economic Development
21for a Growing Economy Tax Credit Act is entitled to a credit
22against the taxes imposed under subsections (a) and (b) of
23Section 201 of this Act in an amount to be determined in the
24Agreement. If the Taxpayer is a partnership or Subchapter S

 

 

10200SB2017ham002- 416 -LRB102 16155 JWD 27453 a

1corporation, the credit shall be allowed to the partners or
2shareholders in accordance with the determination of income
3and distributive share of income under Sections 702 and 704
4and subchapter S of the Internal Revenue Code. The Department,
5in cooperation with the Department of Commerce and Economic
6Opportunity, shall prescribe rules to enforce and administer
7the provisions of this Section. This Section is exempt from
8the provisions of Section 250 of this Act.
9    The credit shall be subject to the conditions set forth in
10the Agreement and the following limitations:
11        (1) The tax credit shall not exceed the Incremental
12    Income Tax (as defined in Section 5-5 of the Economic
13    Development for a Growing Economy Tax Credit Act) with
14    respect to the project; additionally, the New Construction
15    EDGE Credit shall not exceed the New Construction EDGE
16    Incremental Income Tax (as defined in Section 5-5 of the
17    Economic Development for a Growing Economy Tax Credit
18    Act).
19        (2) The amount of the credit allowed during the tax
20    year plus the sum of all amounts allowed in prior years
21    shall not exceed 100% of the aggregate amount expended by
22    the Taxpayer during all prior tax years on approved costs
23    defined by Agreement.
24        (3) The amount of the credit shall be determined on an
25    annual basis. Except as applied in a carryover year
26    pursuant to Section 211(4) of this Act, the credit may not

 

 

10200SB2017ham002- 417 -LRB102 16155 JWD 27453 a

1    be applied against any State income tax liability in more
2    than 10 taxable years; provided, however, that (i) an
3    eligible business certified by the Department of Commerce
4    and Economic Opportunity under the Corporate Headquarters
5    Relocation Act may not apply the credit against any of its
6    State income tax liability in more than 15 taxable years
7    and (ii) credits allowed to that eligible business are
8    subject to the conditions and requirements set forth in
9    Sections 5-35 and 5-45 of the Economic Development for a
10    Growing Economy Tax Credit Act and Section 5-51 as
11    applicable to New Construction EDGE Credits.
12        (4) The credit may not exceed the amount of taxes
13    imposed pursuant to subsections (a) and (b) of Section 201
14    of this Act. Any credit that is unused in the year the
15    credit is computed may be carried forward and applied to
16    the tax liability of the 5 taxable years following the
17    excess credit year, except as otherwise provided under
18    paragraph (4.5) of this Section. The credit shall be
19    applied to the earliest year for which there is a tax
20    liability. If there are credits from more than one tax
21    year that are available to offset a liability, the earlier
22    credit shall be applied first.
23        (4.5) The Department of Commerce and Economic
24    Opportunity, in consultation with the Department of
25    Revenue, shall adopt rules to extend the sunset of any
26    earned, existing, or unused credit as provided for in

 

 

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1    Section 605-1055 of the Department of Commerce and
2    Economic Opportunity Law of the Civil Administrative Code
3    of Illinois.
4        (5) No credit shall be allowed with respect to any
5    Agreement for any taxable year ending after the
6    Noncompliance Date. Upon receiving notification by the
7    Department of Commerce and Economic Opportunity of the
8    noncompliance of a Taxpayer with an Agreement, the
9    Department shall notify the Taxpayer that no credit is
10    allowed with respect to that Agreement for any taxable
11    year ending after the Noncompliance Date, as stated in
12    such notification. If any credit has been allowed with
13    respect to an Agreement for a taxable year ending after
14    the Noncompliance Date for that Agreement, any refund paid
15    to the Taxpayer for that taxable year shall, to the extent
16    of that credit allowed, be an erroneous refund within the
17    meaning of Section 912 of this Act.
18        (6) For purposes of this Section, the terms
19    "Agreement", "Incremental Income Tax", "New Construction
20    EDGE Agreement", "New Construction EDGE Credit", "New
21    Construction EDGE Incremental Income Tax", and
22    "Noncompliance Date" have the same meaning as when used in
23    the Economic Development for a Growing Economy Tax Credit
24    Act.
25(Source: P.A. 101-9, eff. 6-5-19.)
 

 

 

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1    Section 11-15. The Economic Development for a Growing
2Economy Tax Credit Act is amended by changing Section 5-45 as
3follows:
 
4    (35 ILCS 10/5-45)
5    Sec. 5-45. Amount and duration of the credit.
6    (a) The Department shall determine the amount and duration
7of the credit awarded under this Act. The duration of the
8credit may not exceed 10 taxable years. The credit may be
9stated as a percentage of the Incremental Income Tax
10attributable to the applicant's project and may include a
11fixed dollar limitation.
12    (b) Notwithstanding subsection (a), and except as the
13credit may be applied in a carryover year pursuant to Section
14211(4) of the Illinois Income Tax Act, the credit may be
15applied against the State income tax liability in more than 10
16taxable years but not in more than 15 taxable years for an
17eligible business that (i) qualifies under this Act and the
18Corporate Headquarters Relocation Act and has in fact
19undertaken a qualifying project within the time frame
20specified by the Department of Commerce and Economic
21Opportunity under that Act, and (ii) applies against its State
22income tax liability, during the entire 15-year period, no
23more than 60% of the maximum credit per year that would
24otherwise be available under this Act.
25    (c) Nothing in this Section shall prevent the Department,

 

 

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1in consultation with the Department of Revenue, from adopting
2rules to extend the sunset of any earned, existing, and unused
3tax credit or credits a taxpayer may be in possession of, as
4provided for in Section 605-1055 of the Department of Commerce
5and Economic Opportunity Law of the Civil Administrative Code
6of Illinois, notwithstanding the carry-forward provisions
7pursuant to paragraph (4) of Section 211 of the Illinois
8Income Tax Act.
9(Source: P.A. 94-793, eff. 5-19-06.)
 
10
ARTICLE 12. PENSION CODE

 
11    Section 12-5. The Illinois Pension Code is amended by
12changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and
1316-203 as follows:
 
14    (40 ILCS 5/1-160)
15    Sec. 1-160. Provisions applicable to new hires.
16    (a) The provisions of this Section apply to a person who,
17on or after January 1, 2011, first becomes a member or a
18participant under any reciprocal retirement system or pension
19fund established under this Code, other than a retirement
20system or pension fund established under Article 2, 3, 4, 5, 6,
2115 or 18 of this Code, notwithstanding any other provision of
22this Code to the contrary, but do not apply to any self-managed
23plan established under this Code, to any person with respect

 

 

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1to service as a sheriff's law enforcement employee under
2Article 7, or to any participant of the retirement plan
3established under Section 22-101. Notwithstanding anything to
4the contrary in this Section, for purposes of this Section, a
5person who participated in a retirement system under Article
615 prior to January 1, 2011 shall be deemed a person who first
7became a member or participant prior to January 1, 2011 under
8any retirement system or pension fund subject to this Section.
9The changes made to this Section by Public Act 98-596 are a
10clarification of existing law and are intended to be
11retroactive to January 1, 2011 (the effective date of Public
12Act 96-889), notwithstanding the provisions of Section 1-103.1
13of this Code.
14    This Section does not apply to a person who first becomes a
15noncovered employee under Article 14 on or after the
16implementation date of the plan created under Section 1-161
17for that Article, unless that person elects under subsection
18(b) of Section 1-161 to instead receive the benefits provided
19under this Section and the applicable provisions of that
20Article.
21    This Section does not apply to a person who first becomes a
22member or participant under Article 16 on or after the
23implementation date of the plan created under Section 1-161
24for that Article, unless that person elects under subsection
25(b) of Section 1-161 to instead receive the benefits provided
26under this Section and the applicable provisions of that

 

 

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1Article.
2    This Section does not apply to a person who elects under
3subsection (c-5) of Section 1-161 to receive the benefits
4under Section 1-161.
5    This Section does not apply to a person who first becomes a
6member or participant of an affected pension fund on or after 6
7months after the resolution or ordinance date, as defined in
8Section 1-162, unless that person elects under subsection (c)
9of Section 1-162 to receive the benefits provided under this
10Section and the applicable provisions of the Article under
11which he or she is a member or participant.
12    (b) "Final average salary" means, except as otherwise
13provided in this subsection, the average monthly (or annual)
14salary obtained by dividing the total salary or earnings
15calculated under the Article applicable to the member or
16participant during the 96 consecutive months (or 8 consecutive
17years) of service within the last 120 months (or 10 years) of
18service in which the total salary or earnings calculated under
19the applicable Article was the highest by the number of months
20(or years) of service in that period. For the purposes of a
21person who first becomes a member or participant of any
22retirement system or pension fund to which this Section
23applies on or after January 1, 2011, in this Code, "final
24average salary" shall be substituted for the following:
25        (1) In Article 7 (except for service as sheriff's law
26    enforcement employees), "final rate of earnings".

 

 

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1        (2) In Articles 8, 9, 10, 11, and 12, "highest average
2    annual salary for any 4 consecutive years within the last
3    10 years of service immediately preceding the date of
4    withdrawal".
5        (3) In Article 13, "average final salary".
6        (4) In Article 14, "final average compensation".
7        (5) In Article 17, "average salary".
8        (6) In Section 22-207, "wages or salary received by
9    him at the date of retirement or discharge".
10    A member of the Teachers' Retirement System of the State
11of Illinois who retires on or after June 1, 2021 and for whom
12the 2020-2021 school year is used in the calculation of the
13member's final average salary shall use the higher of the
14following for the purpose of determining the member's final
15average salary:
16        (A) the amount otherwise calculated under the first
17    paragraph of this subsection; or
18        (B) an amount calculated by the Teachers' Retirement
19    System of the State of Illinois using the average of the
20    monthly (or annual) salary obtained by dividing the total
21    salary or earnings calculated under Article 16 applicable
22    to the member or participant during the 96 months (or 8
23    years) of service within the last 120 months (or 10 years)
24    of service in which the total salary or earnings
25    calculated under the Article was the highest by the number
26    of months (or years) of service in that period.

 

 

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1    (b-5) Beginning on January 1, 2011, for all purposes under
2this Code (including without limitation the calculation of
3benefits and employee contributions), the annual earnings,
4salary, or wages (based on the plan year) of a member or
5participant to whom this Section applies shall not exceed
6$106,800; however, that amount shall annually thereafter be
7increased by the lesser of (i) 3% of that amount, including all
8previous adjustments, or (ii) one-half the annual unadjusted
9percentage increase (but not less than zero) in the consumer
10price index-u for the 12 months ending with the September
11preceding each November 1, including all previous adjustments.
12    For the purposes of this Section, "consumer price index-u"
13means the index published by the Bureau of Labor Statistics of
14the United States Department of Labor that measures the
15average change in prices of goods and services purchased by
16all urban consumers, United States city average, all items,
171982-84 = 100. The new amount resulting from each annual
18adjustment shall be determined by the Public Pension Division
19of the Department of Insurance and made available to the
20boards of the retirement systems and pension funds by November
211 of each year.
22    (c) A member or participant is entitled to a retirement
23annuity upon written application if he or she has attained age
2467 (beginning January 1, 2015, age 65 with respect to service
25under Article 12 of this Code that is subject to this Section)
26and has at least 10 years of service credit and is otherwise

 

 

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1eligible under the requirements of the applicable Article.
2    A member or participant who has attained age 62 (beginning
3January 1, 2015, age 60 with respect to service under Article
412 of this Code that is subject to this Section) and has at
5least 10 years of service credit and is otherwise eligible
6under the requirements of the applicable Article may elect to
7receive the lower retirement annuity provided in subsection
8(d) of this Section.
9    (c-5) A person who first becomes a member or a participant
10subject to this Section on or after July 6, 2017 (the effective
11date of Public Act 100-23), notwithstanding any other
12provision of this Code to the contrary, is entitled to a
13retirement annuity under Article 8 or Article 11 upon written
14application if he or she has attained age 65 and has at least
1510 years of service credit and is otherwise eligible under the
16requirements of Article 8 or Article 11 of this Code,
17whichever is applicable.
18    (d) The retirement annuity of a member or participant who
19is retiring after attaining age 62 (beginning January 1, 2015,
20age 60 with respect to service under Article 12 of this Code
21that is subject to this Section) with at least 10 years of
22service credit shall be reduced by one-half of 1% for each full
23month that the member's age is under age 67 (beginning January
241, 2015, age 65 with respect to service under Article 12 of
25this Code that is subject to this Section).
26    (d-5) The retirement annuity payable under Article 8 or

 

 

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1Article 11 to an eligible person subject to subsection (c-5)
2of this Section who is retiring at age 60 with at least 10
3years of service credit shall be reduced by one-half of 1% for
4each full month that the member's age is under age 65.
5    (d-10) Each person who first became a member or
6participant under Article 8 or Article 11 of this Code on or
7after January 1, 2011 and prior to the effective date of this
8amendatory Act of the 100th General Assembly shall make an
9irrevocable election either:
10        (i) to be eligible for the reduced retirement age
11    provided in subsections (c-5) and (d-5) of this Section,
12    the eligibility for which is conditioned upon the member
13    or participant agreeing to the increases in employee
14    contributions for age and service annuities provided in
15    subsection (a-5) of Section 8-174 of this Code (for
16    service under Article 8) or subsection (a-5) of Section
17    11-170 of this Code (for service under Article 11); or
18        (ii) to not agree to item (i) of this subsection
19    (d-10), in which case the member or participant shall
20    continue to be subject to the retirement age provisions in
21    subsections (c) and (d) of this Section and the employee
22    contributions for age and service annuity as provided in
23    subsection (a) of Section 8-174 of this Code (for service
24    under Article 8) or subsection (a) of Section 11-170 of
25    this Code (for service under Article 11).
26    The election provided for in this subsection shall be made

 

 

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1between October 1, 2017 and November 15, 2017. A person
2subject to this subsection who makes the required election
3shall remain bound by that election. A person subject to this
4subsection who fails for any reason to make the required
5election within the time specified in this subsection shall be
6deemed to have made the election under item (ii).
7    (e) Any retirement annuity or supplemental annuity shall
8be subject to annual increases on the January 1 occurring
9either on or after the attainment of age 67 (beginning January
101, 2015, age 65 with respect to service under Article 12 of
11this Code that is subject to this Section and beginning on the
12effective date of this amendatory Act of the 100th General
13Assembly, age 65 with respect to service under Article 8 or
14Article 11 for eligible persons who: (i) are subject to
15subsection (c-5) of this Section; or (ii) made the election
16under item (i) of subsection (d-10) of this Section) or the
17first anniversary of the annuity start date, whichever is
18later. Each annual increase shall be calculated at 3% or
19one-half the annual unadjusted percentage increase (but not
20less than zero) in the consumer price index-u for the 12 months
21ending with the September preceding each November 1, whichever
22is less, of the originally granted retirement annuity. If the
23annual unadjusted percentage change in the consumer price
24index-u for the 12 months ending with the September preceding
25each November 1 is zero or there is a decrease, then the
26annuity shall not be increased.

 

 

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1    For the purposes of Section 1-103.1 of this Code, the
2changes made to this Section by this amendatory Act of the
3100th General Assembly are applicable without regard to
4whether the employee was in active service on or after the
5effective date of this amendatory Act of the 100th General
6Assembly.
7    (f) The initial survivor's or widow's annuity of an
8otherwise eligible survivor or widow of a retired member or
9participant who first became a member or participant on or
10after January 1, 2011 shall be in the amount of 66 2/3% of the
11retired member's or participant's retirement annuity at the
12date of death. In the case of the death of a member or
13participant who has not retired and who first became a member
14or participant on or after January 1, 2011, eligibility for a
15survivor's or widow's annuity shall be determined by the
16applicable Article of this Code. The initial benefit shall be
1766 2/3% of the earned annuity without a reduction due to age. A
18child's annuity of an otherwise eligible child shall be in the
19amount prescribed under each Article if applicable. Any
20survivor's or widow's annuity shall be increased (1) on each
21January 1 occurring on or after the commencement of the
22annuity if the deceased member died while receiving a
23retirement annuity or (2) in other cases, on each January 1
24occurring after the first anniversary of the commencement of
25the annuity. Each annual increase shall be calculated at 3% or
26one-half the annual unadjusted percentage increase (but not

 

 

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1less than zero) in the consumer price index-u for the 12 months
2ending with the September preceding each November 1, whichever
3is less, of the originally granted survivor's annuity. If the
4annual unadjusted percentage change in the consumer price
5index-u for the 12 months ending with the September preceding
6each November 1 is zero or there is a decrease, then the
7annuity shall not be increased.
8    (g) The benefits in Section 14-110 apply only if the
9person is a State policeman, a fire fighter in the fire
10protection service of a department, a conservation police
11officer, an investigator for the Secretary of State, an arson
12investigator, a Commerce Commission police officer,
13investigator for the Department of Revenue or the Illinois
14Gaming Board, a security employee of the Department of
15Corrections or the Department of Juvenile Justice, or a
16security employee of the Department of Innovation and
17Technology, as those terms are defined in subsection (b) and
18subsection (c) of Section 14-110. A person who meets the
19requirements of this Section is entitled to an annuity
20calculated under the provisions of Section 14-110, in lieu of
21the regular or minimum retirement annuity, only if the person
22has withdrawn from service with not less than 20 years of
23eligible creditable service and has attained age 60,
24regardless of whether the attainment of age 60 occurs while
25the person is still in service.
26    (h) If a person who first becomes a member or a participant

 

 

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1of a retirement system or pension fund subject to this Section
2on or after January 1, 2011 is receiving a retirement annuity
3or retirement pension under that system or fund and becomes a
4member or participant under any other system or fund created
5by this Code and is employed on a full-time basis, except for
6those members or participants exempted from the provisions of
7this Section under subsection (a) of this Section, then the
8person's retirement annuity or retirement pension under that
9system or fund shall be suspended during that employment. Upon
10termination of that employment, the person's retirement
11annuity or retirement pension payments shall resume and be
12recalculated if recalculation is provided for under the
13applicable Article of this Code.
14    If a person who first becomes a member of a retirement
15system or pension fund subject to this Section on or after
16January 1, 2012 and is receiving a retirement annuity or
17retirement pension under that system or fund and accepts on a
18contractual basis a position to provide services to a
19governmental entity from which he or she has retired, then
20that person's annuity or retirement pension earned as an
21active employee of the employer shall be suspended during that
22contractual service. A person receiving an annuity or
23retirement pension under this Code shall notify the pension
24fund or retirement system from which he or she is receiving an
25annuity or retirement pension, as well as his or her
26contractual employer, of his or her retirement status before

 

 

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1accepting contractual employment. A person who fails to submit
2such notification shall be guilty of a Class A misdemeanor and
3required to pay a fine of $1,000. Upon termination of that
4contractual employment, the person's retirement annuity or
5retirement pension payments shall resume and, if appropriate,
6be recalculated under the applicable provisions of this Code.
7    (i) (Blank).
8    (j) In the case of a conflict between the provisions of
9this Section and any other provision of this Code, the
10provisions of this Section shall control.
11(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;
12100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff.
131-4-19; 101-610, eff. 1-1-20.)
 
14    (40 ILCS 5/15-155)  (from Ch. 108 1/2, par. 15-155)
15    Sec. 15-155. Employer contributions.
16    (a) The State of Illinois shall make contributions by
17appropriations of amounts which, together with the other
18employer contributions from trust, federal, and other funds,
19employee contributions, income from investments, and other
20income of this System, will be sufficient to meet the cost of
21maintaining and administering the System on a 90% funded basis
22in accordance with actuarial recommendations.
23    The Board shall determine the amount of State
24contributions required for each fiscal year on the basis of
25the actuarial tables and other assumptions adopted by the

 

 

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1Board and the recommendations of the actuary, using the
2formula in subsection (a-1).
3    (a-1) For State fiscal years 2012 through 2045, the
4minimum contribution to the System to be made by the State for
5each fiscal year shall be an amount determined by the System to
6be sufficient to bring the total assets of the System up to 90%
7of the total actuarial liabilities of the System by the end of
8State fiscal year 2045. In making these determinations, the
9required State contribution shall be calculated each year as a
10level percentage of payroll over the years remaining to and
11including fiscal year 2045 and shall be determined under the
12projected unit credit actuarial cost method.
13    For each of State fiscal years 2018, 2019, and 2020, the
14State shall make an additional contribution to the System
15equal to 2% of the total payroll of each employee who is deemed
16to have elected the benefits under Section 1-161 or who has
17made the election under subsection (c) of Section 1-161.
18    A change in an actuarial or investment assumption that
19increases or decreases the required State contribution and
20first applies in State fiscal year 2018 or thereafter shall be
21implemented in equal annual amounts over a 5-year period
22beginning in the State fiscal year in which the actuarial
23change first applies to the required State contribution.
24    A change in an actuarial or investment assumption that
25increases or decreases the required State contribution and
26first applied to the State contribution in fiscal year 2014,

 

 

10200SB2017ham002- 433 -LRB102 16155 JWD 27453 a

12015, 2016, or 2017 shall be implemented:
2        (i) as already applied in State fiscal years before
3    2018; and
4        (ii) in the portion of the 5-year period beginning in
5    the State fiscal year in which the actuarial change first
6    applied that occurs in State fiscal year 2018 or
7    thereafter, by calculating the change in equal annual
8    amounts over that 5-year period and then implementing it
9    at the resulting annual rate in each of the remaining
10    fiscal years in that 5-year period.
11    For State fiscal years 1996 through 2005, the State
12contribution to the System, as a percentage of the applicable
13employee payroll, shall be increased in equal annual
14increments so that by State fiscal year 2011, the State is
15contributing at the rate required under this Section.
16    Notwithstanding any other provision of this Article, the
17total required State contribution for State fiscal year 2006
18is $166,641,900.
19    Notwithstanding any other provision of this Article, the
20total required State contribution for State fiscal year 2007
21is $252,064,100.
22    For each of State fiscal years 2008 through 2009, the
23State contribution to the System, as a percentage of the
24applicable employee payroll, shall be increased in equal
25annual increments from the required State contribution for
26State fiscal year 2007, so that by State fiscal year 2011, the

 

 

10200SB2017ham002- 434 -LRB102 16155 JWD 27453 a

1State is contributing at the rate otherwise required under
2this Section.
3    Notwithstanding any other provision of this Article, the
4total required State contribution for State fiscal year 2010
5is $702,514,000 and shall be made from the State Pensions Fund
6and proceeds of bonds sold in fiscal year 2010 pursuant to
7Section 7.2 of the General Obligation Bond Act, less (i) the
8pro rata share of bond sale expenses determined by the
9System's share of total bond proceeds, (ii) any amounts
10received from the General Revenue Fund in fiscal year 2010,
11(iii) any reduction in bond proceeds due to the issuance of
12discounted bonds, if applicable.
13    Notwithstanding any other provision of this Article, the
14total required State contribution for State fiscal year 2011
15is the amount recertified by the System on or before April 1,
162011 pursuant to Section 15-165 and shall be made from the
17State Pensions Fund and proceeds of bonds sold in fiscal year
182011 pursuant to Section 7.2 of the General Obligation Bond
19Act, less (i) the pro rata share of bond sale expenses
20determined by the System's share of total bond proceeds, (ii)
21any amounts received from the General Revenue Fund in fiscal
22year 2011, and (iii) any reduction in bond proceeds due to the
23issuance of discounted bonds, if applicable.
24    Beginning in State fiscal year 2046, the minimum State
25contribution for each fiscal year shall be the amount needed
26to maintain the total assets of the System at 90% of the total

 

 

10200SB2017ham002- 435 -LRB102 16155 JWD 27453 a

1actuarial liabilities of the System.
2    Amounts received by the System pursuant to Section 25 of
3the Budget Stabilization Act or Section 8.12 of the State
4Finance Act in any fiscal year do not reduce and do not
5constitute payment of any portion of the minimum State
6contribution required under this Article in that fiscal year.
7Such amounts shall not reduce, and shall not be included in the
8calculation of, the required State contributions under this
9Article in any future year until the System has reached a
10funding ratio of at least 90%. A reference in this Article to
11the "required State contribution" or any substantially similar
12term does not include or apply to any amounts payable to the
13System under Section 25 of the Budget Stabilization Act.
14    Notwithstanding any other provision of this Section, the
15required State contribution for State fiscal year 2005 and for
16fiscal year 2008 and each fiscal year thereafter, as
17calculated under this Section and certified under Section
1815-165, shall not exceed an amount equal to (i) the amount of
19the required State contribution that would have been
20calculated under this Section for that fiscal year if the
21System had not received any payments under subsection (d) of
22Section 7.2 of the General Obligation Bond Act, minus (ii) the
23portion of the State's total debt service payments for that
24fiscal year on the bonds issued in fiscal year 2003 for the
25purposes of that Section 7.2, as determined and certified by
26the Comptroller, that is the same as the System's portion of

 

 

10200SB2017ham002- 436 -LRB102 16155 JWD 27453 a

1the total moneys distributed under subsection (d) of Section
27.2 of the General Obligation Bond Act. In determining this
3maximum for State fiscal years 2008 through 2010, however, the
4amount referred to in item (i) shall be increased, as a
5percentage of the applicable employee payroll, in equal
6increments calculated from the sum of the required State
7contribution for State fiscal year 2007 plus the applicable
8portion of the State's total debt service payments for fiscal
9year 2007 on the bonds issued in fiscal year 2003 for the
10purposes of Section 7.2 of the General Obligation Bond Act, so
11that, by State fiscal year 2011, the State is contributing at
12the rate otherwise required under this Section.
13    (a-2) Beginning in fiscal year 2018, each employer under
14this Article shall pay to the System a required contribution
15determined as a percentage of projected payroll and sufficient
16to produce an annual amount equal to:
17        (i) for each of fiscal years 2018, 2019, and 2020, the
18    defined benefit normal cost of the defined benefit plan,
19    less the employee contribution, for each employee of that
20    employer who has elected or who is deemed to have elected
21    the benefits under Section 1-161 or who has made the
22    election under subsection (c) of Section 1-161; for fiscal
23    year 2021 and each fiscal year thereafter, the defined
24    benefit normal cost of the defined benefit plan, less the
25    employee contribution, plus 2%, for each employee of that
26    employer who has elected or who is deemed to have elected

 

 

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1    the benefits under Section 1-161 or who has made the
2    election under subsection (c) of Section 1-161; plus
3        (ii) the amount required for that fiscal year to
4    amortize any unfunded actuarial accrued liability
5    associated with the present value of liabilities
6    attributable to the employer's account under Section
7    15-155.2, determined as a level percentage of payroll over
8    a 30-year rolling amortization period.
9    In determining contributions required under item (i) of
10this subsection, the System shall determine an aggregate rate
11for all employers, expressed as a percentage of projected
12payroll.
13    In determining the contributions required under item (ii)
14of this subsection, the amount shall be computed by the System
15on the basis of the actuarial assumptions and tables used in
16the most recent actuarial valuation of the System that is
17available at the time of the computation.
18    The contributions required under this subsection (a-2)
19shall be paid by an employer concurrently with that employer's
20payroll payment period. The State, as the actual employer of
21an employee, shall make the required contributions under this
22subsection.
23    As used in this subsection, "academic year" means the
2412-month period beginning September 1.
25    (b) If an employee is paid from trust or federal funds, the
26employer shall pay to the Board contributions from those funds

 

 

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1which are sufficient to cover the accruing normal costs on
2behalf of the employee. However, universities having employees
3who are compensated out of local auxiliary funds, income
4funds, or service enterprise funds are not required to pay
5such contributions on behalf of those employees. The local
6auxiliary funds, income funds, and service enterprise funds of
7universities shall not be considered trust funds for the
8purpose of this Article, but funds of alumni associations,
9foundations, and athletic associations which are affiliated
10with the universities included as employers under this Article
11and other employers which do not receive State appropriations
12are considered to be trust funds for the purpose of this
13Article.
14    (b-1) The City of Urbana and the City of Champaign shall
15each make employer contributions to this System for their
16respective firefighter employees who participate in this
17System pursuant to subsection (h) of Section 15-107. The rate
18of contributions to be made by those municipalities shall be
19determined annually by the Board on the basis of the actuarial
20assumptions adopted by the Board and the recommendations of
21the actuary, and shall be expressed as a percentage of salary
22for each such employee. The Board shall certify the rate to the
23affected municipalities as soon as may be practical. The
24employer contributions required under this subsection shall be
25remitted by the municipality to the System at the same time and
26in the same manner as employee contributions.

 

 

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1    (c) Through State fiscal year 1995: The total employer
2contribution shall be apportioned among the various funds of
3the State and other employers, whether trust, federal, or
4other funds, in accordance with actuarial procedures approved
5by the Board. State of Illinois contributions for employers
6receiving State appropriations for personal services shall be
7payable from appropriations made to the employers or to the
8System. The contributions for Class I community colleges
9covering earnings other than those paid from trust and federal
10funds, shall be payable solely from appropriations to the
11Illinois Community College Board or the System for employer
12contributions.
13    (d) Beginning in State fiscal year 1996, the required
14State contributions to the System shall be appropriated
15directly to the System and shall be payable through vouchers
16issued in accordance with subsection (c) of Section 15-165,
17except as provided in subsection (g).
18    (e) The State Comptroller shall draw warrants payable to
19the System upon proper certification by the System or by the
20employer in accordance with the appropriation laws and this
21Code.
22    (f) Normal costs under this Section means liability for
23pensions and other benefits which accrues to the System
24because of the credits earned for service rendered by the
25participants during the fiscal year and expenses of
26administering the System, but shall not include the principal

 

 

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1of or any redemption premium or interest on any bonds issued by
2the Board or any expenses incurred or deposits required in
3connection therewith.
4    (g) If June 4, 2018 (Public Act 100-587) the amount of a
5participant's earnings for any academic year used to determine
6the final rate of earnings, determined on a full-time
7equivalent basis, exceeds the amount of his or her earnings
8with the same employer for the previous academic year,
9determined on a full-time equivalent basis, by more than 6%,
10the participant's employer shall pay to the System, in
11addition to all other payments required under this Section and
12in accordance with guidelines established by the System, the
13present value of the increase in benefits resulting from the
14portion of the increase in earnings that is in excess of 6%.
15This present value shall be computed by the System on the basis
16of the actuarial assumptions and tables used in the most
17recent actuarial valuation of the System that is available at
18the time of the computation. The System may require the
19employer to provide any pertinent information or
20documentation.
21    Whenever it determines that a payment is or may be
22required under this subsection (g), the System shall calculate
23the amount of the payment and bill the employer for that
24amount. The bill shall specify the calculations used to
25determine the amount due. If the employer disputes the amount
26of the bill, it may, within 30 days after receipt of the bill,

 

 

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1apply to the System in writing for a recalculation. The
2application must specify in detail the grounds of the dispute
3and, if the employer asserts that the calculation is subject
4to subsection (h), (h-5), or (i) of this Section, must include
5an affidavit setting forth and attesting to all facts within
6the employer's knowledge that are pertinent to the
7applicability of that subsection. Upon receiving a timely
8application for recalculation, the System shall review the
9application and, if appropriate, recalculate the amount due.
10    The employer contributions required under this subsection
11(g) may be paid in the form of a lump sum within 90 days after
12receipt of the bill. If the employer contributions are not
13paid within 90 days after receipt of the bill, then interest
14will be charged at a rate equal to the System's annual
15actuarially assumed rate of return on investment compounded
16annually from the 91st day after receipt of the bill. Payments
17must be concluded within 3 years after the employer's receipt
18of the bill.
19    When assessing payment for any amount due under this
20subsection (g), the System shall include earnings, to the
21extent not established by a participant under Section
2215-113.11 or 15-113.12, that would have been paid to the
23participant had the participant not taken (i) periods of
24voluntary or involuntary furlough occurring on or after July
251, 2015 and on or before June 30, 2017 or (ii) periods of
26voluntary pay reduction in lieu of furlough occurring on or

 

 

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1after July 1, 2015 and on or before June 30, 2017. Determining
2earnings that would have been paid to a participant had the
3participant not taken periods of voluntary or involuntary
4furlough or periods of voluntary pay reduction shall be the
5responsibility of the employer, and shall be reported in a
6manner prescribed by the System.
7    This subsection (g) does not apply to (1) Tier 2 hybrid
8plan members and (2) Tier 2 defined benefit members who first
9participate under this Article on or after the implementation
10date of the Optional Hybrid Plan.
11    (g-1) (Blank). June 4, 2018 (Public Act 100-587)
12    (h) This subsection (h) applies only to payments made or
13salary increases given on or after June 1, 2005 but before July
141, 2011. The changes made by Public Act 94-1057 shall not
15require the System to refund any payments received before July
1631, 2006 (the effective date of Public Act 94-1057).
17    When assessing payment for any amount due under subsection
18(g), the System shall exclude earnings increases paid to
19participants under contracts or collective bargaining
20agreements entered into, amended, or renewed before June 1,
212005.
22    When assessing payment for any amount due under subsection
23(g), the System shall exclude earnings increases paid to a
24participant at a time when the participant is 10 or more years
25from retirement eligibility under Section 15-135.
26    When assessing payment for any amount due under subsection

 

 

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1(g), the System shall exclude earnings increases resulting
2from overload work, including a contract for summer teaching,
3or overtime when the employer has certified to the System, and
4the System has approved the certification, that: (i) in the
5case of overloads (A) the overload work is for the sole purpose
6of academic instruction in excess of the standard number of
7instruction hours for a full-time employee occurring during
8the academic year that the overload is paid and (B) the
9earnings increases are equal to or less than the rate of pay
10for academic instruction computed using the participant's
11current salary rate and work schedule; and (ii) in the case of
12overtime, the overtime was necessary for the educational
13mission.
14    When assessing payment for any amount due under subsection
15(g), the System shall exclude any earnings increase resulting
16from (i) a promotion for which the employee moves from one
17classification to a higher classification under the State
18Universities Civil Service System, (ii) a promotion in
19academic rank for a tenured or tenure-track faculty position,
20or (iii) a promotion that the Illinois Community College Board
21has recommended in accordance with subsection (k) of this
22Section. These earnings increases shall be excluded only if
23the promotion is to a position that has existed and been filled
24by a member for no less than one complete academic year and the
25earnings increase as a result of the promotion is an increase
26that results in an amount no greater than the average salary

 

 

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1paid for other similar positions.
2    (h-5) When assessing payment for any amount due under
3subsection (g), the System shall exclude any earnings increase
4resulting from overload work performed in an academic year
5subsequent to an academic year in which the employer was
6unable to offer or allow to be conducted overload work due to
7an emergency declaration limiting such activities.
8    (i) When assessing payment for any amount due under
9subsection (g), the System shall exclude any salary increase
10described in subsection (h) of this Section given on or after
11July 1, 2011 but before July 1, 2014 under a contract or
12collective bargaining agreement entered into, amended, or
13renewed on or after June 1, 2005 but before July 1, 2011.
14Notwithstanding any other provision of this Section, any
15payments made or salary increases given after June 30, 2014
16shall be used in assessing payment for any amount due under
17subsection (g) of this Section.
18    (j) The System shall prepare a report and file copies of
19the report with the Governor and the General Assembly by
20January 1, 2007 that contains all of the following
21information:
22        (1) The number of recalculations required by the
23    changes made to this Section by Public Act 94-1057 for
24    each employer.
25        (2) The dollar amount by which each employer's
26    contribution to the System was changed due to

 

 

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1    recalculations required by Public Act 94-1057.
2        (3) The total amount the System received from each
3    employer as a result of the changes made to this Section by
4    Public Act 94-4.
5        (4) The increase in the required State contribution
6    resulting from the changes made to this Section by Public
7    Act 94-1057.
8    (j-5) For State fiscal years beginning on or after July 1,
92017, if the amount of a participant's earnings for any State
10fiscal year exceeds the amount of the salary set by law for the
11Governor that is in effect on July 1 of that fiscal year, the
12participant's employer shall pay to the System, in addition to
13all other payments required under this Section and in
14accordance with guidelines established by the System, an
15amount determined by the System to be equal to the employer
16normal cost, as established by the System and expressed as a
17total percentage of payroll, multiplied by the amount of
18earnings in excess of the amount of the salary set by law for
19the Governor. This amount shall be computed by the System on
20the basis of the actuarial assumptions and tables used in the
21most recent actuarial valuation of the System that is
22available at the time of the computation. The System may
23require the employer to provide any pertinent information or
24documentation.
25    Whenever it determines that a payment is or may be
26required under this subsection, the System shall calculate the

 

 

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1amount of the payment and bill the employer for that amount.
2The bill shall specify the calculation used to determine the
3amount due. If the employer disputes the amount of the bill, it
4may, within 30 days after receipt of the bill, apply to the
5System in writing for a recalculation. The application must
6specify in detail the grounds of the dispute. Upon receiving a
7timely application for recalculation, the System shall review
8the application and, if appropriate, recalculate the amount
9due.
10    The employer contributions required under this subsection
11may be paid in the form of a lump sum within 90 days after
12issuance of the bill. If the employer contributions are not
13paid within 90 days after issuance of the bill, then interest
14will be charged at a rate equal to the System's annual
15actuarially assumed rate of return on investment compounded
16annually from the 91st day after issuance of the bill. All
17payments must be received within 3 years after issuance of the
18bill. If the employer fails to make complete payment,
19including applicable interest, within 3 years, then the System
20may, after giving notice to the employer, certify the
21delinquent amount to the State Comptroller, and the
22Comptroller shall thereupon deduct the certified delinquent
23amount from State funds payable to the employer and pay them
24instead to the System.
25    This subsection (j-5) does not apply to a participant's
26earnings to the extent an employer pays the employer normal

 

 

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1cost of such earnings.
2    The changes made to this subsection (j-5) by Public Act
3100-624 are intended to apply retroactively to July 6, 2017
4(the effective date of Public Act 100-23).
5    (k) The Illinois Community College Board shall adopt rules
6for recommending lists of promotional positions submitted to
7the Board by community colleges and for reviewing the
8promotional lists on an annual basis. When recommending
9promotional lists, the Board shall consider the similarity of
10the positions submitted to those positions recognized for
11State universities by the State Universities Civil Service
12System. The Illinois Community College Board shall file a copy
13of its findings with the System. The System shall consider the
14findings of the Illinois Community College Board when making
15determinations under this Section. The System shall not
16exclude any earnings increases resulting from a promotion when
17the promotion was not submitted by a community college.
18Nothing in this subsection (k) shall require any community
19college to submit any information to the Community College
20Board.
21    (l) For purposes of determining the required State
22contribution to the System, the value of the System's assets
23shall be equal to the actuarial value of the System's assets,
24which shall be calculated as follows:
25    As of June 30, 2008, the actuarial value of the System's
26assets shall be equal to the market value of the assets as of

 

 

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1that date. In determining the actuarial value of the System's
2assets for fiscal years after June 30, 2008, any actuarial
3gains or losses from investment return incurred in a fiscal
4year shall be recognized in equal annual amounts over the
55-year period following that fiscal year.
6    (m) For purposes of determining the required State
7contribution to the system for a particular year, the
8actuarial value of assets shall be assumed to earn a rate of
9return equal to the system's actuarially assumed rate of
10return.
11(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
12100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff.
137-12-19; revised 8-6-19.)
 
14    (40 ILCS 5/15-198)
15    Sec. 15-198. Application and expiration of new benefit
16increases.
17    (a) As used in this Section, "new benefit increase" means
18an increase in the amount of any benefit provided under this
19Article, or an expansion of the conditions of eligibility for
20any benefit under this Article, that results from an amendment
21to this Code that takes effect after June 1, 2005 (the
22effective date of Public Act 94-4). "New benefit increase",
23however, does not include any benefit increase resulting from
24the changes made to Article 1 or this Article by Public Act
25100-23, Public Act 100-587, Public Act 100-769, Public Act

 

 

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1101-10, Public Act 101-610, or this amendatory Act of the
2102nd General Assembly or this amendatory Act of the 101st
3General Assembly.
4    (b) Notwithstanding any other provision of this Code or
5any subsequent amendment to this Code, every new benefit
6increase is subject to this Section and shall be deemed to be
7granted only in conformance with and contingent upon
8compliance with the provisions of this Section.
9    (c) The Public Act enacting a new benefit increase must
10identify and provide for payment to the System of additional
11funding at least sufficient to fund the resulting annual
12increase in cost to the System as it accrues.
13    Every new benefit increase is contingent upon the General
14Assembly providing the additional funding required under this
15subsection. The Commission on Government Forecasting and
16Accountability shall analyze whether adequate additional
17funding has been provided for the new benefit increase and
18shall report its analysis to the Public Pension Division of
19the Department of Insurance. A new benefit increase created by
20a Public Act that does not include the additional funding
21required under this subsection is null and void. If the Public
22Pension Division determines that the additional funding
23provided for a new benefit increase under this subsection is
24or has become inadequate, it may so certify to the Governor and
25the State Comptroller and, in the absence of corrective action
26by the General Assembly, the new benefit increase shall expire

 

 

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1at the end of the fiscal year in which the certification is
2made.
3    (d) Every new benefit increase shall expire 5 years after
4its effective date or on such earlier date as may be specified
5in the language enacting the new benefit increase or provided
6under subsection (c). This does not prevent the General
7Assembly from extending or re-creating a new benefit increase
8by law.
9    (e) Except as otherwise provided in the language creating
10the new benefit increase, a new benefit increase that expires
11under this Section continues to apply to persons who applied
12and qualified for the affected benefit while the new benefit
13increase was in effect and to the affected beneficiaries and
14alternate payees of such persons, but does not apply to any
15other person, including, without limitation, a person who
16continues in service after the expiration date and did not
17apply and qualify for the affected benefit while the new
18benefit increase was in effect.
19(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
20100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff.
217-12-19; 101-610, eff. 1-1-20.)
 
22    (40 ILCS 5/16-133)  (from Ch. 108 1/2, par. 16-133)
23    (Text of Section WITHOUT the changes made by P.A. 98-599,
24which has been held unconstitutional)
25    Sec. 16-133. Retirement annuity; amount.

 

 

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1    (a) The amount of the retirement annuity shall be (i) in
2the case of a person who first became a teacher under this
3Article before July 1, 2005, the larger of the amounts
4determined under paragraphs (A) and (B) below, or (ii) in the
5case of a person who first becomes a teacher under this Article
6on or after July 1, 2005, the amount determined under the
7applicable provisions of paragraph (B):
8        (A) An amount consisting of the sum of the following:
9            (1) An amount that can be provided on an
10        actuarially equivalent basis by the member's
11        accumulated contributions at the time of retirement;
12        and
13            (2) The sum of (i) the amount that can be provided
14        on an actuarially equivalent basis by the member's
15        accumulated contributions representing service prior
16        to July 1, 1947, and (ii) the amount that can be
17        provided on an actuarially equivalent basis by the
18        amount obtained by multiplying 1.4 times the member's
19        accumulated contributions covering service subsequent
20        to June 30, 1947; and
21            (3) If there is prior service, 2 times the amount
22        that would have been determined under subparagraph (2)
23        of paragraph (A) above on account of contributions
24        which would have been made during the period of prior
25        service creditable to the member had the System been
26        in operation and had the member made contributions at

 

 

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1        the contribution rate in effect prior to July 1, 1947.
2        This paragraph (A) does not apply to a person who
3    first becomes a teacher under this Article on or after
4    July 1, 2005.
5        (B) An amount consisting of the greater of the
6    following:
7            (1) For creditable service earned before July 1,
8        1998 that has not been augmented under Section
9        16-129.1: 1.67% of final average salary for each of
10        the first 10 years of creditable service, 1.90% of
11        final average salary for each year in excess of 10 but
12        not exceeding 20, 2.10% of final average salary for
13        each year in excess of 20 but not exceeding 30, and
14        2.30% of final average salary for each year in excess
15        of 30; and
16            For creditable service earned on or after July 1,
17        1998 by a member who has at least 24 years of
18        creditable service on July 1, 1998 and who does not
19        elect to augment service under Section 16-129.1: 2.2%
20        of final average salary for each year of creditable
21        service earned on or after July 1, 1998 but before the
22        member reaches a total of 30 years of creditable
23        service and 2.3% of final average salary for each year
24        of creditable service earned on or after July 1, 1998
25        and after the member reaches a total of 30 years of
26        creditable service; and

 

 

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1            For all other creditable service: 2.2% of final
2        average salary for each year of creditable service; or
3            (2) 1.5% of final average salary for each year of
4        creditable service plus the sum $7.50 for each of the
5        first 20 years of creditable service.
6    The amount of the retirement annuity determined under this
7    paragraph (B) shall be reduced by 1/2 of 1% for each month
8    that the member is less than age 60 at the time the
9    retirement annuity begins. However, this reduction shall
10    not apply (i) if the member has at least 35 years of
11    creditable service, or (ii) if the member retires on
12    account of disability under Section 16-149.2 of this
13    Article with at least 20 years of creditable service, or
14    (iii) if the member (1) has earned during the period
15    immediately preceding the last day of service at least one
16    year of contributing creditable service as an employee of
17    a department as defined in Section 14-103.04, (2) has
18    earned at least 5 years of contributing creditable service
19    as an employee of a department as defined in Section
20    14-103.04, (3) retires on or after January 1, 2001, and
21    (4) retires having attained an age which, when added to
22    the number of years of his or her total creditable
23    service, equals at least 85. Portions of years shall be
24    counted as decimal equivalents.
25    (b) For purposes of this Section, except as provided in
26subsection (b-5), final average salary shall be the average

 

 

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1salary for the highest 4 consecutive years within the last 10
2years of creditable service as determined under rules of the
3board.
4     The minimum final average salary shall be considered to
5be $2,400 per year.
6    In the determination of final average salary for members
7other than elected officials and their appointees when such
8appointees are allowed by statute, that part of a member's
9salary for any year beginning after June 30, 1979 which
10exceeds the member's annual full-time salary rate with the
11same employer for the preceding year by more than 20% shall be
12excluded. The exclusion shall not apply in any year in which
13the member's creditable earnings are less than 50% of the
14preceding year's mean salary for downstate teachers as
15determined by the survey of school district salaries provided
16in Section 2-3.103 of the School Code.
17    (b-5) A teacher who retires on or after June 1, 2021 and
18for whom the 2020-2021 school year is used in the calculation
19of the member's final average salary shall use the higher of
20the following for the purpose of determining the member's
21final average salary:
22        (A) the amount otherwise calculated under subsection
23    (b); or
24        (B) an amount calculated by the System using the
25    average salary for the 4 highest years within the last 10
26    years of creditable service as determined under the rules

 

 

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1    of the board.
2    (c) In determining the amount of the retirement annuity
3under paragraph (B) of this Section, a fractional year shall
4be granted proportional credit.
5    (d) The retirement annuity determined under paragraph (B)
6of this Section shall be available only to members who render
7teaching service after July 1, 1947 for which member
8contributions are required, and to annuitants who re-enter
9under the provisions of Section 16-150.
10    (e) The maximum retirement annuity provided under
11paragraph (B) of this Section shall be 75% of final average
12salary.
13    (f) A member retiring after the effective date of this
14amendatory Act of 1998 shall receive a pension equal to 75% of
15final average salary if the member is qualified to receive a
16retirement annuity equal to at least 74.6% of final average
17salary under this Article or as proportional annuities under
18Article 20 of this Code.
19(Source: P.A. 94-4, eff. 6-1-05.)
 
20    (40 ILCS 5/16-158)   (from Ch. 108 1/2, par. 16-158)
21    Sec. 16-158. Contributions by State and other employing
22units.
23    (a) The State shall make contributions to the System by
24means of appropriations from the Common School Fund and other
25State funds of amounts which, together with other employer

 

 

10200SB2017ham002- 456 -LRB102 16155 JWD 27453 a

1contributions, employee contributions, investment income, and
2other income, will be sufficient to meet the cost of
3maintaining and administering the System on a 90% funded basis
4in accordance with actuarial recommendations.
5    The Board shall determine the amount of State
6contributions required for each fiscal year on the basis of
7the actuarial tables and other assumptions adopted by the
8Board and the recommendations of the actuary, using the
9formula in subsection (b-3).
10    (a-1) Annually, on or before November 15 until November
1115, 2011, the Board shall certify to the Governor the amount of
12the required State contribution for the coming fiscal year.
13The certification under this subsection (a-1) shall include a
14copy of the actuarial recommendations upon which it is based
15and shall specifically identify the System's projected State
16normal cost for that fiscal year.
17    On or before May 1, 2004, the Board shall recalculate and
18recertify to the Governor the amount of the required State
19contribution to the System for State fiscal year 2005, taking
20into account the amounts appropriated to and received by the
21System under subsection (d) of Section 7.2 of the General
22Obligation Bond Act.
23    On or before July 1, 2005, the Board shall recalculate and
24recertify to the Governor the amount of the required State
25contribution to the System for State fiscal year 2006, taking
26into account the changes in required State contributions made

 

 

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1by Public Act 94-4.
2    On or before April 1, 2011, the Board shall recalculate
3and recertify to the Governor the amount of the required State
4contribution to the System for State fiscal year 2011,
5applying the changes made by Public Act 96-889 to the System's
6assets and liabilities as of June 30, 2009 as though Public Act
796-889 was approved on that date.
8    (a-5) On or before November 1 of each year, beginning
9November 1, 2012, the Board shall submit to the State Actuary,
10the Governor, and the General Assembly a proposed
11certification of the amount of the required State contribution
12to the System for the next fiscal year, along with all of the
13actuarial assumptions, calculations, and data upon which that
14proposed certification is based. On or before January 1 of
15each year, beginning January 1, 2013, the State Actuary shall
16issue a preliminary report concerning the proposed
17certification and identifying, if necessary, recommended
18changes in actuarial assumptions that the Board must consider
19before finalizing its certification of the required State
20contributions. On or before January 15, 2013 and each January
2115 thereafter, the Board shall certify to the Governor and the
22General Assembly the amount of the required State contribution
23for the next fiscal year. The Board's certification must note
24any deviations from the State Actuary's recommended changes,
25the reason or reasons for not following the State Actuary's
26recommended changes, and the fiscal impact of not following

 

 

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1the State Actuary's recommended changes on the required State
2contribution.
3    (a-10) By November 1, 2017, the Board shall recalculate
4and recertify to the State Actuary, the Governor, and the
5General Assembly the amount of the State contribution to the
6System for State fiscal year 2018, taking into account the
7changes in required State contributions made by Public Act
8100-23. The State Actuary shall review the assumptions and
9valuations underlying the Board's revised certification and
10issue a preliminary report concerning the proposed
11recertification and identifying, if necessary, recommended
12changes in actuarial assumptions that the Board must consider
13before finalizing its certification of the required State
14contributions. The Board's final certification must note any
15deviations from the State Actuary's recommended changes, the
16reason or reasons for not following the State Actuary's
17recommended changes, and the fiscal impact of not following
18the State Actuary's recommended changes on the required State
19contribution.
20    (a-15) On or after June 15, 2019, but no later than June
2130, 2019, the Board shall recalculate and recertify to the
22Governor and the General Assembly the amount of the State
23contribution to the System for State fiscal year 2019, taking
24into account the changes in required State contributions made
25by Public Act 100-587. The recalculation shall be made using
26assumptions adopted by the Board for the original fiscal year

 

 

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12019 certification. The monthly voucher for the 12th month of
2fiscal year 2019 shall be paid by the Comptroller after the
3recertification required pursuant to this subsection is
4submitted to the Governor, Comptroller, and General Assembly.
5The recertification submitted to the General Assembly shall be
6filed with the Clerk of the House of Representatives and the
7Secretary of the Senate in electronic form only, in the manner
8that the Clerk and the Secretary shall direct.
9    (b) Through State fiscal year 1995, the State
10contributions shall be paid to the System in accordance with
11Section 18-7 of the School Code.
12    (b-1) Beginning in State fiscal year 1996, on the 15th day
13of each month, or as soon thereafter as may be practicable, the
14Board shall submit vouchers for payment of State contributions
15to the System, in a total monthly amount of one-twelfth of the
16required annual State contribution certified under subsection
17(a-1). From March 5, 2004 (the effective date of Public Act
1893-665) through June 30, 2004, the Board shall not submit
19vouchers for the remainder of fiscal year 2004 in excess of the
20fiscal year 2004 certified contribution amount determined
21under this Section after taking into consideration the
22transfer to the System under subsection (a) of Section 6z-61
23of the State Finance Act. These vouchers shall be paid by the
24State Comptroller and Treasurer by warrants drawn on the funds
25appropriated to the System for that fiscal year.
26    If in any month the amount remaining unexpended from all

 

 

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1other appropriations to the System for the applicable fiscal
2year (including the appropriations to the System under Section
38.12 of the State Finance Act and Section 1 of the State
4Pension Funds Continuing Appropriation Act) is less than the
5amount lawfully vouchered under this subsection, the
6difference shall be paid from the Common School Fund under the
7continuing appropriation authority provided in Section 1.1 of
8the State Pension Funds Continuing Appropriation Act.
9    (b-2) Allocations from the Common School Fund apportioned
10to school districts not coming under this System shall not be
11diminished or affected by the provisions of this Article.
12    (b-3) For State fiscal years 2012 through 2045, the
13minimum contribution to the System to be made by the State for
14each fiscal year shall be an amount determined by the System to
15be sufficient to bring the total assets of the System up to 90%
16of the total actuarial liabilities of the System by the end of
17State fiscal year 2045. In making these determinations, the
18required State contribution shall be calculated each year as a
19level percentage of payroll over the years remaining to and
20including fiscal year 2045 and shall be determined under the
21projected unit credit actuarial cost method.
22    For each of State fiscal years 2018, 2019, and 2020, the
23State shall make an additional contribution to the System
24equal to 2% of the total payroll of each employee who is deemed
25to have elected the benefits under Section 1-161 or who has
26made the election under subsection (c) of Section 1-161.

 

 

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1    A change in an actuarial or investment assumption that
2increases or decreases the required State contribution and
3first applies in State fiscal year 2018 or thereafter shall be
4implemented in equal annual amounts over a 5-year period
5beginning in the State fiscal year in which the actuarial
6change first applies to the required State contribution.
7    A change in an actuarial or investment assumption that
8increases or decreases the required State contribution and
9first applied to the State contribution in fiscal year 2014,
102015, 2016, or 2017 shall be implemented:
11        (i) as already applied in State fiscal years before
12    2018; and
13        (ii) in the portion of the 5-year period beginning in
14    the State fiscal year in which the actuarial change first
15    applied that occurs in State fiscal year 2018 or
16    thereafter, by calculating the change in equal annual
17    amounts over that 5-year period and then implementing it
18    at the resulting annual rate in each of the remaining
19    fiscal years in that 5-year period.
20    For State fiscal years 1996 through 2005, the State
21contribution to the System, as a percentage of the applicable
22employee payroll, shall be increased in equal annual
23increments so that by State fiscal year 2011, the State is
24contributing at the rate required under this Section; except
25that in the following specified State fiscal years, the State
26contribution to the System shall not be less than the

 

 

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1following indicated percentages of the applicable employee
2payroll, even if the indicated percentage will produce a State
3contribution in excess of the amount otherwise required under
4this subsection and subsection (a), and notwithstanding any
5contrary certification made under subsection (a-1) before May
627, 1998 (the effective date of Public Act 90-582): 10.02% in
7FY 1999; 10.77% in FY 2000; 11.47% in FY 2001; 12.16% in FY
82002; 12.86% in FY 2003; and 13.56% in FY 2004.
9    Notwithstanding any other provision of this Article, the
10total required State contribution for State fiscal year 2006
11is $534,627,700.
12    Notwithstanding any other provision of this Article, the
13total required State contribution for State fiscal year 2007
14is $738,014,500.
15    For each of State fiscal years 2008 through 2009, the
16State contribution to the System, as a percentage of the
17applicable employee payroll, shall be increased in equal
18annual increments from the required State contribution for
19State fiscal year 2007, so that by State fiscal year 2011, the
20State is contributing at the rate otherwise required under
21this Section.
22    Notwithstanding any other provision of this Article, the
23total required State contribution for State fiscal year 2010
24is $2,089,268,000 and shall be made from the proceeds of bonds
25sold in fiscal year 2010 pursuant to Section 7.2 of the General
26Obligation Bond Act, less (i) the pro rata share of bond sale

 

 

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1expenses determined by the System's share of total bond
2proceeds, (ii) any amounts received from the Common School
3Fund in fiscal year 2010, and (iii) any reduction in bond
4proceeds due to the issuance of discounted bonds, if
5applicable.
6    Notwithstanding any other provision of this Article, the
7total required State contribution for State fiscal year 2011
8is the amount recertified by the System on or before April 1,
92011 pursuant to subsection (a-1) of this Section and shall be
10made from the proceeds of bonds sold in fiscal year 2011
11pursuant to Section 7.2 of the General Obligation Bond Act,
12less (i) the pro rata share of bond sale expenses determined by
13the System's share of total bond proceeds, (ii) any amounts
14received from the Common School Fund in fiscal year 2011, and
15(iii) any reduction in bond proceeds due to the issuance of
16discounted bonds, if applicable. This amount shall include, in
17addition to the amount certified by the System, an amount
18necessary to meet employer contributions required by the State
19as an employer under paragraph (e) of this Section, which may
20also be used by the System for contributions required by
21paragraph (a) of Section 16-127.
22    Beginning in State fiscal year 2046, the minimum State
23contribution for each fiscal year shall be the amount needed
24to maintain the total assets of the System at 90% of the total
25actuarial liabilities of the System.
26    Amounts received by the System pursuant to Section 25 of

 

 

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1the Budget Stabilization Act or Section 8.12 of the State
2Finance Act in any fiscal year do not reduce and do not
3constitute payment of any portion of the minimum State
4contribution required under this Article in that fiscal year.
5Such amounts shall not reduce, and shall not be included in the
6calculation of, the required State contributions under this
7Article in any future year until the System has reached a
8funding ratio of at least 90%. A reference in this Article to
9the "required State contribution" or any substantially similar
10term does not include or apply to any amounts payable to the
11System under Section 25 of the Budget Stabilization Act.
12    Notwithstanding any other provision of this Section, the
13required State contribution for State fiscal year 2005 and for
14fiscal year 2008 and each fiscal year thereafter, as
15calculated under this Section and certified under subsection
16(a-1), shall not exceed an amount equal to (i) the amount of
17the required State contribution that would have been
18calculated under this Section for that fiscal year if the
19System had not received any payments under subsection (d) of
20Section 7.2 of the General Obligation Bond Act, minus (ii) the
21portion of the State's total debt service payments for that
22fiscal year on the bonds issued in fiscal year 2003 for the
23purposes of that Section 7.2, as determined and certified by
24the Comptroller, that is the same as the System's portion of
25the total moneys distributed under subsection (d) of Section
267.2 of the General Obligation Bond Act. In determining this

 

 

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1maximum for State fiscal years 2008 through 2010, however, the
2amount referred to in item (i) shall be increased, as a
3percentage of the applicable employee payroll, in equal
4increments calculated from the sum of the required State
5contribution for State fiscal year 2007 plus the applicable
6portion of the State's total debt service payments for fiscal
7year 2007 on the bonds issued in fiscal year 2003 for the
8purposes of Section 7.2 of the General Obligation Bond Act, so
9that, by State fiscal year 2011, the State is contributing at
10the rate otherwise required under this Section.
11    (b-4) Beginning in fiscal year 2018, each employer under
12this Article shall pay to the System a required contribution
13determined as a percentage of projected payroll and sufficient
14to produce an annual amount equal to:
15        (i) for each of fiscal years 2018, 2019, and 2020, the
16    defined benefit normal cost of the defined benefit plan,
17    less the employee contribution, for each employee of that
18    employer who has elected or who is deemed to have elected
19    the benefits under Section 1-161 or who has made the
20    election under subsection (b) of Section 1-161; for fiscal
21    year 2021 and each fiscal year thereafter, the defined
22    benefit normal cost of the defined benefit plan, less the
23    employee contribution, plus 2%, for each employee of that
24    employer who has elected or who is deemed to have elected
25    the benefits under Section 1-161 or who has made the
26    election under subsection (b) of Section 1-161; plus

 

 

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1        (ii) the amount required for that fiscal year to
2    amortize any unfunded actuarial accrued liability
3    associated with the present value of liabilities
4    attributable to the employer's account under Section
5    16-158.3, determined as a level percentage of payroll over
6    a 30-year rolling amortization period.
7    In determining contributions required under item (i) of
8this subsection, the System shall determine an aggregate rate
9for all employers, expressed as a percentage of projected
10payroll.
11    In determining the contributions required under item (ii)
12of this subsection, the amount shall be computed by the System
13on the basis of the actuarial assumptions and tables used in
14the most recent actuarial valuation of the System that is
15available at the time of the computation.
16    The contributions required under this subsection (b-4)
17shall be paid by an employer concurrently with that employer's
18payroll payment period. The State, as the actual employer of
19an employee, shall make the required contributions under this
20subsection.
21    (c) Payment of the required State contributions and of all
22pensions, retirement annuities, death benefits, refunds, and
23other benefits granted under or assumed by this System, and
24all expenses in connection with the administration and
25operation thereof, are obligations of the State.
26    If members are paid from special trust or federal funds

 

 

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1which are administered by the employing unit, whether school
2district or other unit, the employing unit shall pay to the
3System from such funds the full accruing retirement costs
4based upon that service, which, beginning July 1, 2017, shall
5be at a rate, expressed as a percentage of salary, equal to the
6total employer's normal cost, expressed as a percentage of
7payroll, as determined by the System. Employer contributions,
8based on salary paid to members from federal funds, may be
9forwarded by the distributing agency of the State of Illinois
10to the System prior to allocation, in an amount determined in
11accordance with guidelines established by such agency and the
12System. Any contribution for fiscal year 2015 collected as a
13result of the change made by Public Act 98-674 shall be
14considered a State contribution under subsection (b-3) of this
15Section.
16    (d) Effective July 1, 1986, any employer of a teacher as
17defined in paragraph (8) of Section 16-106 shall pay the
18employer's normal cost of benefits based upon the teacher's
19service, in addition to employee contributions, as determined
20by the System. Such employer contributions shall be forwarded
21monthly in accordance with guidelines established by the
22System.
23    However, with respect to benefits granted under Section
2416-133.4 or 16-133.5 to a teacher as defined in paragraph (8)
25of Section 16-106, the employer's contribution shall be 12%
26(rather than 20%) of the member's highest annual salary rate

 

 

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1for each year of creditable service granted, and the employer
2shall also pay the required employee contribution on behalf of
3the teacher. For the purposes of Sections 16-133.4 and
416-133.5, a teacher as defined in paragraph (8) of Section
516-106 who is serving in that capacity while on leave of
6absence from another employer under this Article shall not be
7considered an employee of the employer from which the teacher
8is on leave.
9    (e) Beginning July 1, 1998, every employer of a teacher
10shall pay to the System an employer contribution computed as
11follows:
12        (1) Beginning July 1, 1998 through June 30, 1999, the
13    employer contribution shall be equal to 0.3% of each
14    teacher's salary.
15        (2) Beginning July 1, 1999 and thereafter, the
16    employer contribution shall be equal to 0.58% of each
17    teacher's salary.
18The school district or other employing unit may pay these
19employer contributions out of any source of funding available
20for that purpose and shall forward the contributions to the
21System on the schedule established for the payment of member
22contributions.
23    These employer contributions are intended to offset a
24portion of the cost to the System of the increases in
25retirement benefits resulting from Public Act 90-582.
26    Each employer of teachers is entitled to a credit against

 

 

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1the contributions required under this subsection (e) with
2respect to salaries paid to teachers for the period January 1,
32002 through June 30, 2003, equal to the amount paid by that
4employer under subsection (a-5) of Section 6.6 of the State
5Employees Group Insurance Act of 1971 with respect to salaries
6paid to teachers for that period.
7    The additional 1% employee contribution required under
8Section 16-152 by Public Act 90-582 is the responsibility of
9the teacher and not the teacher's employer, unless the
10employer agrees, through collective bargaining or otherwise,
11to make the contribution on behalf of the teacher.
12    If an employer is required by a contract in effect on May
131, 1998 between the employer and an employee organization to
14pay, on behalf of all its full-time employees covered by this
15Article, all mandatory employee contributions required under
16this Article, then the employer shall be excused from paying
17the employer contribution required under this subsection (e)
18for the balance of the term of that contract. The employer and
19the employee organization shall jointly certify to the System
20the existence of the contractual requirement, in such form as
21the System may prescribe. This exclusion shall cease upon the
22termination, extension, or renewal of the contract at any time
23after May 1, 1998.
24    (f) If June 4, 2018 (Public Act 100-587) the amount of a
25teacher's salary for any school year used to determine final
26average salary exceeds the member's annual full-time salary

 

 

10200SB2017ham002- 470 -LRB102 16155 JWD 27453 a

1rate with the same employer for the previous school year by
2more than 6%, the teacher's employer shall pay to the System,
3in addition to all other payments required under this Section
4and in accordance with guidelines established by the System,
5the present value of the increase in benefits resulting from
6the portion of the increase in salary that is in excess of 6%.
7This present value shall be computed by the System on the basis
8of the actuarial assumptions and tables used in the most
9recent actuarial valuation of the System that is available at
10the time of the computation. If a teacher's salary for the
112005-2006 school year is used to determine final average
12salary under this subsection (f), then the changes made to
13this subsection (f) by Public Act 94-1057 shall apply in
14calculating whether the increase in his or her salary is in
15excess of 6%. For the purposes of this Section, change in
16employment under Section 10-21.12 of the School Code on or
17after June 1, 2005 shall constitute a change in employer. The
18System may require the employer to provide any pertinent
19information or documentation. The changes made to this
20subsection (f) by Public Act 94-1111 apply without regard to
21whether the teacher was in service on or after its effective
22date.
23    Whenever it determines that a payment is or may be
24required under this subsection, the System shall calculate the
25amount of the payment and bill the employer for that amount.
26The bill shall specify the calculations used to determine the

 

 

10200SB2017ham002- 471 -LRB102 16155 JWD 27453 a

1amount due. If the employer disputes the amount of the bill, it
2may, within 30 days after receipt of the bill, apply to the
3System in writing for a recalculation. The application must
4specify in detail the grounds of the dispute and, if the
5employer asserts that the calculation is subject to subsection
6(g), (g-5), (g-10), or (h) of this Section, must include an
7affidavit setting forth and attesting to all facts within the
8employer's knowledge that are pertinent to the applicability
9of that subsection. Upon receiving a timely application for
10recalculation, the System shall review the application and, if
11appropriate, recalculate the amount due.
12    The employer contributions required under this subsection
13(f) may be paid in the form of a lump sum within 90 days after
14receipt of the bill. If the employer contributions are not
15paid within 90 days after receipt of the bill, then interest
16will be charged at a rate equal to the System's annual
17actuarially assumed rate of return on investment compounded
18annually from the 91st day after receipt of the bill. Payments
19must be concluded within 3 years after the employer's receipt
20of the bill.
21    (f-1) (Blank). June 4, 2018 (Public Act 100-587)
22    (g) This subsection (g) applies only to payments made or
23salary increases given on or after June 1, 2005 but before July
241, 2011. The changes made by Public Act 94-1057 shall not
25require the System to refund any payments received before July
2631, 2006 (the effective date of Public Act 94-1057).

 

 

10200SB2017ham002- 472 -LRB102 16155 JWD 27453 a

1    When assessing payment for any amount due under subsection
2(f), the System shall exclude salary increases paid to
3teachers under contracts or collective bargaining agreements
4entered into, amended, or renewed before June 1, 2005.
5    When assessing payment for any amount due under subsection
6(f), the System shall exclude salary increases paid to a
7teacher at a time when the teacher is 10 or more years from
8retirement eligibility under Section 16-132 or 16-133.2.
9    When assessing payment for any amount due under subsection
10(f), the System shall exclude salary increases resulting from
11overload work, including summer school, when the school
12district has certified to the System, and the System has
13approved the certification, that (i) the overload work is for
14the sole purpose of classroom instruction in excess of the
15standard number of classes for a full-time teacher in a school
16district during a school year and (ii) the salary increases
17are equal to or less than the rate of pay for classroom
18instruction computed on the teacher's current salary and work
19schedule.
20    When assessing payment for any amount due under subsection
21(f), the System shall exclude a salary increase resulting from
22a promotion (i) for which the employee is required to hold a
23certificate or supervisory endorsement issued by the State
24Teacher Certification Board that is a different certification
25or supervisory endorsement than is required for the teacher's
26previous position and (ii) to a position that has existed and

 

 

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1been filled by a member for no less than one complete academic
2year and the salary increase from the promotion is an increase
3that results in an amount no greater than the lesser of the
4average salary paid for other similar positions in the
5district requiring the same certification or the amount
6stipulated in the collective bargaining agreement for a
7similar position requiring the same certification.
8    When assessing payment for any amount due under subsection
9(f), the System shall exclude any payment to the teacher from
10the State of Illinois or the State Board of Education over
11which the employer does not have discretion, notwithstanding
12that the payment is included in the computation of final
13average salary.
14    (g-5) When assessing payment for any amount due under
15subsection (f), the System shall exclude salary increases
16resulting from overload or stipend work performed in a school
17year subsequent to a school year in which the employer was
18unable to offer or allow to be conducted overload or stipend
19work due to an emergency declaration limiting such activities.
20    (g-10) When assessing payment for any amount due under
21subsection (f), the System shall exclude salary increases
22resulting from increased instructional time that exceeded the
23instructional time required during the 2019-2020 school year.
24    (h) When assessing payment for any amount due under
25subsection (f), the System shall exclude any salary increase
26described in subsection (g) of this Section given on or after

 

 

10200SB2017ham002- 474 -LRB102 16155 JWD 27453 a

1July 1, 2011 but before July 1, 2014 under a contract or
2collective bargaining agreement entered into, amended, or
3renewed on or after June 1, 2005 but before July 1, 2011.
4Notwithstanding any other provision of this Section, any
5payments made or salary increases given after June 30, 2014
6shall be used in assessing payment for any amount due under
7subsection (f) of this Section.
8    (i) The System shall prepare a report and file copies of
9the report with the Governor and the General Assembly by
10January 1, 2007 that contains all of the following
11information:
12        (1) The number of recalculations required by the
13    changes made to this Section by Public Act 94-1057 for
14    each employer.
15        (2) The dollar amount by which each employer's
16    contribution to the System was changed due to
17    recalculations required by Public Act 94-1057.
18        (3) The total amount the System received from each
19    employer as a result of the changes made to this Section by
20    Public Act 94-4.
21        (4) The increase in the required State contribution
22    resulting from the changes made to this Section by Public
23    Act 94-1057.
24    (i-5) For school years beginning on or after July 1, 2017,
25if the amount of a participant's salary for any school year
26exceeds the amount of the salary set for the Governor, the

 

 

10200SB2017ham002- 475 -LRB102 16155 JWD 27453 a

1participant's employer shall pay to the System, in addition to
2all other payments required under this Section and in
3accordance with guidelines established by the System, an
4amount determined by the System to be equal to the employer
5normal cost, as established by the System and expressed as a
6total percentage of payroll, multiplied by the amount of
7salary in excess of the amount of the salary set for the
8Governor. This amount shall be computed by the System on the
9basis of the actuarial assumptions and tables used in the most
10recent actuarial valuation of the System that is available at
11the time of the computation. The System may require the
12employer to provide any pertinent information or
13documentation.
14    Whenever it determines that a payment is or may be
15required under this subsection, the System shall calculate the
16amount of the payment and bill the employer for that amount.
17The bill shall specify the calculations used to determine the
18amount due. If the employer disputes the amount of the bill, it
19may, within 30 days after receipt of the bill, apply to the
20System in writing for a recalculation. The application must
21specify in detail the grounds of the dispute. Upon receiving a
22timely application for recalculation, the System shall review
23the application and, if appropriate, recalculate the amount
24due.
25    The employer contributions required under this subsection
26may be paid in the form of a lump sum within 90 days after

 

 

10200SB2017ham002- 476 -LRB102 16155 JWD 27453 a

1receipt of the bill. If the employer contributions are not
2paid within 90 days after receipt of the bill, then interest
3will be charged at a rate equal to the System's annual
4actuarially assumed rate of return on investment compounded
5annually from the 91st day after receipt of the bill. Payments
6must be concluded within 3 years after the employer's receipt
7of the bill.
8    (j) For purposes of determining the required State
9contribution to the System, the value of the System's assets
10shall be equal to the actuarial value of the System's assets,
11which shall be calculated as follows:
12    As of June 30, 2008, the actuarial value of the System's
13assets shall be equal to the market value of the assets as of
14that date. In determining the actuarial value of the System's
15assets for fiscal years after June 30, 2008, any actuarial
16gains or losses from investment return incurred in a fiscal
17year shall be recognized in equal annual amounts over the
185-year period following that fiscal year.
19    (k) For purposes of determining the required State
20contribution to the system for a particular year, the
21actuarial value of assets shall be assumed to earn a rate of
22return equal to the system's actuarially assumed rate of
23return.
24(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17;
25100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff.
268-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised

 

 

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18-13-19.)
 
2    (40 ILCS 5/16-203)
3    Sec. 16-203. Application and expiration of new benefit
4increases.
5    (a) As used in this Section, "new benefit increase" means
6an increase in the amount of any benefit provided under this
7Article, or an expansion of the conditions of eligibility for
8any benefit under this Article, that results from an amendment
9to this Code that takes effect after June 1, 2005 (the
10effective date of Public Act 94-4). "New benefit increase",
11however, does not include any benefit increase resulting from
12the changes made to Article 1 or this Article by Public Act
1395-910, Public Act 100-23, Public Act 100-587, Public Act
14100-743, or Public Act 100-769, Public Act 101-10, Public Act
15101-49, or this amendatory Act of the 102nd General Assembly
16or this amendatory Act of the 101st General Assembly.
17    (b) Notwithstanding any other provision of this Code or
18any subsequent amendment to this Code, every new benefit
19increase is subject to this Section and shall be deemed to be
20granted only in conformance with and contingent upon
21compliance with the provisions of this Section.
22    (c) The Public Act enacting a new benefit increase must
23identify and provide for payment to the System of additional
24funding at least sufficient to fund the resulting annual
25increase in cost to the System as it accrues.

 

 

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1    Every new benefit increase is contingent upon the General
2Assembly providing the additional funding required under this
3subsection. The Commission on Government Forecasting and
4Accountability shall analyze whether adequate additional
5funding has been provided for the new benefit increase and
6shall report its analysis to the Public Pension Division of
7the Department of Insurance. A new benefit increase created by
8a Public Act that does not include the additional funding
9required under this subsection is null and void. If the Public
10Pension Division determines that the additional funding
11provided for a new benefit increase under this subsection is
12or has become inadequate, it may so certify to the Governor and
13the State Comptroller and, in the absence of corrective action
14by the General Assembly, the new benefit increase shall expire
15at the end of the fiscal year in which the certification is
16made.
17    (d) Every new benefit increase shall expire 5 years after
18its effective date or on such earlier date as may be specified
19in the language enacting the new benefit increase or provided
20under subsection (c). This does not prevent the General
21Assembly from extending or re-creating a new benefit increase
22by law.
23    (e) Except as otherwise provided in the language creating
24the new benefit increase, a new benefit increase that expires
25under this Section continues to apply to persons who applied
26and qualified for the affected benefit while the new benefit

 

 

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1increase was in effect and to the affected beneficiaries and
2alternate payees of such persons, but does not apply to any
3other person, including, without limitation, a person who
4continues in service after the expiration date and did not
5apply and qualify for the affected benefit while the new
6benefit increase was in effect.
7(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
8100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff.
96-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised
108-13-19.)
 
11    Section 12-10. The State Mandates Act is amended by adding
12Section 8.45 as follows:
 
13    (30 ILCS 805/8.45 new)
14    Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and
158 of this Act, no reimbursement by the State is required for
16the implementation of any mandate created by this amendatory
17Act of the 102nd General Assembly.
 
18
ARTICLE 14. LIHEAP

 
19    Section 14-5. The Energy Assistance Act is amended by
20changing Sections 6 and 13 and by adding Section 20 as follows:
 
21    (305 ILCS 20/6)  (from Ch. 111 2/3, par. 1406)

 

 

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1    Sec. 6. Eligibility, Conditions of Participation, and
2Energy Assistance.
3    (a) Any person who is a resident of the State of Illinois
4and whose household income is not greater than an amount
5determined annually by the Department, in consultation with
6the Policy Advisory Council, may apply for assistance pursuant
7to this Act in accordance with regulations promulgated by the
8Department. In setting the annual eligibility level, the
9Department shall consider the amount of available funding and
10may not set a limit higher than 150% of the federal nonfarm
11poverty level as established by the federal Office of
12Management and Budget or 60% of the State median income for the
13current State fiscal year as established by the U.S.
14Department of Health and Human Services; except that for the
15period from the effective date of this amendatory Act of the
16101st General Assembly through June 30, 2021, the Department
17may establish limits not higher than 200% of that poverty
18level. The Department, in consultation with the Policy
19Advisory Council, may adjust the percentage of poverty level
20annually in accordance with federal guidelines and based on
21funding availability.
22    (b) Applicants who qualify for assistance pursuant to
23subsection (a) of this Section shall, subject to appropriation
24from the General Assembly and subject to availability of funds
25to the Department, receive energy assistance as provided by
26this Act. The Department, upon receipt of monies authorized

 

 

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1pursuant to this Act for energy assistance, shall commit funds
2for each qualified applicant in an amount determined by the
3Department. In determining the amounts of assistance to be
4provided to or on behalf of a qualified applicant, the
5Department shall ensure that the highest amounts of assistance
6go to households with the greatest energy costs in relation to
7household income. The Department shall include factors such as
8energy costs, household size, household income, and region of
9the State when determining individual household benefits. In
10setting assistance levels, the Department shall attempt to
11provide assistance to approximately the same number of
12households who participated in the 1991 Residential Energy
13Assistance Partnership Program. Such assistance levels shall
14be adjusted annually on the basis of funding availability and
15energy costs. In promulgating rules for the administration of
16this Section the Department shall assure that a minimum of 1/3
17of funds available for benefits to eligible households with
18the lowest incomes and that elderly households, households
19with children under the age of 6 years old, and households with
20persons with disabilities are offered a priority application
21period.
22    (c) If the applicant is not a customer of record of an
23energy provider for energy services or an applicant for such
24service, such applicant shall receive a direct energy
25assistance payment in an amount established by the Department
26for all such applicants under this Act; provided, however,

 

 

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1that such an applicant must have rental expenses for housing
2greater than 30% of household income.
3    (c-1) This subsection shall apply only in cases where: (1)
4the applicant is not a customer of record of an energy provider
5because energy services are provided by the owner of the unit
6as a portion of the rent; (2) the applicant resides in housing
7subsidized or developed with funds provided under the Rental
8Housing Support Program Act or under a similar locally funded
9rent subsidy program, or is the voucher holder who resides in a
10rental unit within the State of Illinois and whose monthly
11rent is subsidized by the tenant-based Housing Choice Voucher
12Program under Section 8 of the U.S. Housing Act of 1937; and
13(3) the rental expenses for housing are no more than 30% of
14household income. In such cases, the household may apply for
15an energy assistance payment under this Act and the owner of
16the housing unit shall cooperate with the applicant by
17providing documentation of the energy costs for that unit. Any
18compensation paid to the energy provider who supplied energy
19services to the household shall be paid on behalf of the owner
20of the housing unit providing energy services to the
21household. The Department shall report annually to the General
22Assembly on the number of households receiving energy
23assistance under this subsection and the cost of such
24assistance. The provisions of this subsection (c-1), other
25than this sentence, are inoperative after August 31, 2012.
26    (d) If the applicant is a customer of an energy provider,

 

 

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1such applicant shall receive energy assistance in an amount
2established by the Department for all such applicants under
3this Act, such amount to be paid by the Department to the
4energy provider supplying winter energy service to such
5applicant. Such applicant shall:
6        (i) make all reasonable efforts to apply to any other
7    appropriate source of public energy assistance; and
8        (ii) sign a waiver permitting the Department to
9    receive income information from any public or private
10    agency providing income or energy assistance and from any
11    employer, whether public or private.
12    (e) Any qualified applicant pursuant to this Section may
13receive or have paid on such applicant's behalf an emergency
14assistance payment to enable such applicant to obtain access
15to winter energy services. Any such payments shall be made in
16accordance with regulations of the Department.
17    (f) The Department may, if sufficient funds are available,
18provide additional benefits to certain qualified applicants:
19        (i) for the reduction of past due amounts owed to
20    energy providers; and
21        (ii) to assist the household in responding to
22    excessively high summer temperatures or energy costs.
23    Households containing elderly members, children, a person
24    with a disability, or a person with a medical need for
25    conditioned air shall receive priority for receipt of such
26    benefits.

 

 

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1(Source: P.A. 101-636, eff. 6-10-20.)
 
2    (305 ILCS 20/13)
3    (Section scheduled to be repealed on January 1, 2025)
4    Sec. 13. Supplemental Low-Income Energy Assistance Fund.
5    (a) The Supplemental Low-Income Energy Assistance Fund is
6hereby created as a special fund in the State Treasury.
7Notwithstanding any other law to the contrary, the
8Supplemental Low-Income Energy Assistance Fund is not subject
9to sweeps, administrative charge-backs, or any other fiscal or
10budgetary maneuver that would in any way transfer any amounts
11from the Supplemental Low-Income Energy Assistance Fund into
12any other fund of the State. The Supplemental Low-Income
13Energy Assistance Fund is authorized to receive moneys from
14voluntary donations from individuals, foundations,
15corporations, and other sources, moneys received pursuant to
16Section 17, and, by statutory deposit, the moneys collected
17pursuant to this Section. The Fund is also authorized to
18receive voluntary donations from individuals, foundations,
19corporations, and other sources. Subject to appropriation, the
20Department shall use moneys from the Supplemental Low-Income
21Energy Assistance Fund for payments to electric or gas public
22utilities, municipal electric or gas utilities, and electric
23cooperatives on behalf of their customers who are participants
24in the program authorized by Sections 4 and 18 of this Act, for
25the provision of weatherization services and for

 

 

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1administration of the Supplemental Low-Income Energy
2Assistance Fund. All other deposits outside of the Energy
3Assistance Charge as set forth in subsection (b) are not
4subject to the percentage restrictions related to
5administrative and weatherization expenses provided in this
6subsection. The yearly expenditures for weatherization may not
7exceed 10% of the amount collected during the year pursuant to
8this Section, except when unspent funds from the Supplemental
9Low-Income Energy Assistance Fund are reallocated from a
10previous year; any unspent balance of the 10% weatherization
11allowance may be utilized for weatherization expenses in the
12year they are reallocated. The yearly administrative expenses
13of the Supplemental Low-Income Energy Assistance Fund may not
14exceed 13% 10% of the amount collected during that year
15pursuant to this Section, except when unspent funds from the
16Supplemental Low-Income Energy Assistance Fund are reallocated
17from a previous year; any unspent balance of the 13% 10%
18administrative allowance may be utilized for administrative
19expenses in the year they are reallocated. Of the 13%
20administrative allowance, no less than 8% shall be provided to
21Local Administrative Agencies for administrative expenses.
22    (b) Notwithstanding the provisions of Section 16-111 of
23the Public Utilities Act but subject to subsection (k) of this
24Section, each public utility, electric cooperative, as defined
25in Section 3.4 of the Electric Supplier Act, and municipal
26utility, as referenced in Section 3-105 of the Public

 

 

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1Utilities Act, that is engaged in the delivery of electricity
2or the distribution of natural gas within the State of
3Illinois shall, effective January 1, 2021 effective January 1,
41998, assess each of its customer accounts a monthly Energy
5Assistance Charge for the Supplemental Low-Income Energy
6Assistance Fund. The delivering public utility, municipal
7electric or gas utility, or electric or gas cooperative for a
8self-assessing purchaser remains subject to the collection of
9the fee imposed by this Section. The monthly charge shall be as
10follows:
11        (1) Base Energy Assistance Charge per month on each
12    account for residential electrical service;
13        (2) Base Energy Assistance Charge per month on each
14    account for residential gas service;
15        (3) Ten times the Base Energy Assistance Charge per
16    month on each account for non-residential electric service
17    which had less than 10 megawatts of peak demand during the
18    previous calendar year;
19        (4) Ten times the Base Energy Assistance Charge per
20    month on each account for non-residential gas service
21    which had distributed to it less than 4,000,000 therms of
22    gas during the previous calendar year;
23        (5) Three hundred and seventy-five times the Base
24    Energy Assistance Charge per month on each account for
25    non-residential electric service which had 10 megawatts or
26    greater of peak demand during the previous calendar year;

 

 

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1    and
2        (6) Three hundred and seventy-five times the Base
3    Energy Assistance Charge per month on each account For
4    non-residential gas service which had 4,000,000 or more
5    therms of gas distributed to it during the previous
6    calendar year.
7    The Base Energy Assistance Charge shall be $0.48 per month
8for the calendar year beginning January 1, 2022 and shall
9increase by $0.16 per month for any calendar year, provided no
10less than 80% of the previous State fiscal year's available
11Supplemental Low-Income Energy Assistance Fund funding was
12exhausted. The maximum Base Energy Assistance Charge shall not
13exceed $0.96 per month for any calendar year.
14        (1) $0.48 per month on each account for residential
15    electric service;
16        (2) $0.48 per month on each account for residential
17    gas service;
18        (3) $4.80 per month on each account for
19    non-residential electric service which had less than 10
20    megawatts of peak demand during the previous calendar
21    year;
22        (4) $4.80 per month on each account for
23    non-residential gas service which had distributed to it
24    less than 4,000,000 therms of gas during the previous
25    calendar year;
26        (5) $360 per month on each account for non-residential

 

 

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1    electric service which had 10 megawatts or greater of peak
2    demand during the previous calendar year; and
3        (6) $360 per month on each account for non-residential
4    gas service which had 4,000,000 or more therms of gas
5    distributed to it during the previous calendar year.
6    The incremental change to such charges imposed by Public
7Act 99-933 and this amendatory Act of the 102nd General
8Assembly this amendatory Act of the 96th General Assembly
9shall not (i) be used for any purpose other than to directly
10assist customers and (ii) be applicable to utilities serving
11less than 25,000 100,000 customers in Illinois on January 1,
122021 2009. The incremental change to such charges imposed by
13this amendatory Act of the 102nd General Assembly are intended
14to increase utilization of the Percentage of Income Payment
15Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan
16enrollment is at least doubled, as compared to 2020
17enrollment, by 2024.
18    In addition, electric and gas utilities have committed,
19and shall contribute, a one-time payment of $22 million to the
20Fund, within 10 days after the effective date of the tariffs
21established pursuant to Sections 16-111.8 and 19-145 of the
22Public Utilities Act to be used for the Department's cost of
23implementing the programs described in Section 18 of this
24amendatory Act of the 96th General Assembly, the Arrearage
25Reduction Program described in Section 18, and the programs
26described in Section 8-105 of the Public Utilities Act. If a

 

 

10200SB2017ham002- 489 -LRB102 16155 JWD 27453 a

1utility elects not to file a rider within 90 days after the
2effective date of this amendatory Act of the 96th General
3Assembly, then the contribution from such utility shall be
4made no later than February 1, 2010.
5    (c) For purposes of this Section:
6        (1) "residential electric service" means electric
7    utility service for household purposes delivered to a
8    dwelling of 2 or fewer units which is billed under a
9    residential rate, or electric utility service for
10    household purposes delivered to a dwelling unit or units
11    which is billed under a residential rate and is registered
12    by a separate meter for each dwelling unit;
13        (2) "residential gas service" means gas utility
14    service for household purposes distributed to a dwelling
15    of 2 or fewer units which is billed under a residential
16    rate, or gas utility service for household purposes
17    distributed to a dwelling unit or units which is billed
18    under a residential rate and is registered by a separate
19    meter for each dwelling unit;
20        (3) "non-residential electric service" means electric
21    utility service which is not residential electric service;
22    and
23        (4) "non-residential gas service" means gas utility
24    service which is not residential gas service.
25    (d) Within 30 days after the effective date of this
26amendatory Act of the 96th General Assembly, each public

 

 

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1utility engaged in the delivery of electricity or the
2distribution of natural gas shall file with the Illinois
3Commerce Commission tariffs incorporating the Energy
4Assistance Charge in other charges stated in such tariffs,
5which shall become effective no later than the beginning of
6the first billing cycle following such filing.
7    (e) The Energy Assistance Charge assessed by electric and
8gas public utilities shall be considered a charge for public
9utility service.
10    (f) By the 20th day of the month following the month in
11which the charges imposed by the Section were collected, each
12public utility, municipal utility, and electric cooperative
13shall remit to the Department of Revenue all moneys received
14as payment of the Energy Assistance Charge on a return
15prescribed and furnished by the Department of Revenue showing
16such information as the Department of Revenue may reasonably
17require; provided, however, that a utility offering an
18Arrearage Reduction Program or Supplemental Arrearage
19Reduction Program pursuant to Section 18 of this Act shall be
20entitled to net those amounts necessary to fund and recover
21the costs of such Programs as authorized by that Section that
22is no more than the incremental change in such Energy
23Assistance Charge authorized by Public Act 96-33. If a
24customer makes a partial payment, a public utility, municipal
25utility, or electric cooperative may elect either: (i) to
26apply such partial payments first to amounts owed to the

 

 

10200SB2017ham002- 491 -LRB102 16155 JWD 27453 a

1utility or cooperative for its services and then to payment
2for the Energy Assistance Charge or (ii) to apply such partial
3payments on a pro-rata basis between amounts owed to the
4utility or cooperative for its services and to payment for the
5Energy Assistance Charge.
6    If any payment provided for in this Section exceeds the
7distributor's liabilities under this Act, as shown on an
8original return, the Department may authorize the distributor
9to credit such excess payment against liability subsequently
10to be remitted to the Department under this Act, in accordance
11with reasonable rules adopted by the Department. If the
12Department subsequently determines that all or any part of the
13credit taken was not actually due to the distributor, the
14distributor's discount shall be reduced by an amount equal to
15the difference between the discount as applied to the credit
16taken and that actually due, and that distributor shall be
17liable for penalties and interest on such difference.
18    (g) The Department of Revenue shall deposit into the
19Supplemental Low-Income Energy Assistance Fund all moneys
20remitted to it in accordance with subsection (f) of this
21Section. ; provided, however, that the amounts remitted by
22each utility shall be used to provide assistance to that
23utility's customers. The utilities shall coordinate with the
24Department to establish an equitable and practical methodology
25for implementing this subsection (g) beginning with the 2010
26program year.

 

 

10200SB2017ham002- 492 -LRB102 16155 JWD 27453 a

1    (h) On or before December 31, 2002, the Department shall
2prepare a report for the General Assembly on the expenditure
3of funds appropriated from the Low-Income Energy Assistance
4Block Grant Fund for the program authorized under Section 4 of
5this Act.
6    (i) The Department of Revenue may establish such rules as
7it deems necessary to implement this Section.
8    (j) The Department of Commerce and Economic Opportunity
9may establish such rules as it deems necessary to implement
10this Section.
11    (k) The charges imposed by this Section shall only apply
12to customers of municipal electric or gas utilities and
13electric or gas cooperatives if the municipal electric or gas
14utility or electric or gas cooperative makes an affirmative
15decision to impose the charge. If a municipal electric or gas
16utility or an electric cooperative makes an affirmative
17decision to impose the charge provided by this Section, the
18municipal electric or gas utility or electric cooperative
19shall inform the Department of Revenue in writing of such
20decision when it begins to impose the charge. If a municipal
21electric or gas utility or electric or gas cooperative does
22not assess this charge, the Department may not use funds from
23the Supplemental Low-Income Energy Assistance Fund to provide
24benefits to its customers under the program authorized by
25Section 4 of this Act.
26    In its use of federal funds under this Act, the Department

 

 

10200SB2017ham002- 493 -LRB102 16155 JWD 27453 a

1may not cause a disproportionate share of those federal funds
2to benefit customers of systems which do not assess the charge
3provided by this Section.
4    This Section is repealed on January 1, 2025 unless renewed
5by action of the General Assembly.
6(Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17;
799-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff.
81-4-19.)
 
9    (305 ILCS 20/20 new)
10    Sec. 20. Expanded eligibility. All programs pursuant to
11this Act shall be available to eligible low-income Illinois
12residents who qualify for assistance under Sections 6 and 18,
13regardless of immigration status, using the Supplemental
14Low-Income Energy Assistance Fund for customers of utilities
15and vendors that collect the Energy Assistance Charge and pay
16into the Supplemental Low-Income Energy Assistance Fund.
 
17
ARTICLE 20. AMENDATORY PROVISIONS

 
18    Section 20-5. The Secretary of State Act is amended by
19changing Section 18 as follows:
 
20    (15 ILCS 305/18)
21    Sec. 18. Electronic Filing Supplemental Deposits into
22Department of Business Services Special Operations Fund. When

 

 

10200SB2017ham002- 494 -LRB102 16155 JWD 27453 a

1a submission to the Secretary of State is made electronically,
2but does not include a request for expedited services,
3pursuant to the provisions of this amendatory Act of the 100th
4General Assembly up to $25 for each such transaction under the
5General Not For Profit Corporation Act of 1986 and up to $50
6from each such transaction under the Business Corporation Act
7of 1983, the Limited Liability Company Act, or the Uniform
8Limited Partnership Act (2001) shall be deposited into the
9Department of Business Services Special Operations Fund, and
10the remainder of any fee deposited into the General Revenue
11Fund. However, in no circumstance may the supplemental
12deposits provided by this Section cause the total deposits
13into the Special Operations Fund in any fiscal year from
14electronic submissions under the Business Corporation Act of
151983, the General Not For Profit Corporation Act of 1986, the
16Limited Liability Company Act, the Uniform Partnership Act
17(1997), and the Uniform Limited Partnership Act (2001),
18whether or not for expedited services, to exceed $11,326,225.
19The Secretary of State has the authority to adopt rules
20necessary to implement this Section, in accordance with the
21Illinois Administrative Procedure Act. This Section does not
22apply on or after July 1, 2023 2021.
23(Source: P.A. 100-186, eff. 7-1-18.)
 
24    Section 20-7. The New Markets Development Program Act is
25amended by changing Section 50 as follows:
 

 

 

10200SB2017ham002- 495 -LRB102 16155 JWD 27453 a

1    (20 ILCS 663/50)
2    Sec. 50. Sunset. For fiscal years following fiscal year
32024 2021, qualified equity investments shall not be made
4under this Act unless reauthorization is made pursuant to this
5Section. For all fiscal years following fiscal year 2024 2021,
6unless the General Assembly adopts a joint resolution granting
7authority to the Department to approve qualified equity
8investments for the Illinois new markets development program
9and clearly describing the amount of tax credits available for
10the next fiscal year, or otherwise complies with the
11provisions of this Section, no qualified equity investments
12may be permitted to be made under this Act. The amount of
13available tax credits contained in such a resolution shall not
14exceed the limitation provided under Section 20. Nothing in
15this Section precludes a taxpayer who makes a qualified equity
16investment prior to the expiration of authority to make
17qualified equity investments from claiming tax credits
18relating to that qualified equity investment for each
19applicable credit allowance date.
20(Source: P.A. 100-408, eff. 8-25-17.)
 
21    Section 20-10. The Illinois Housing Development Act is
22amended by adding Section 7.32 as follows:
 
23    (20 ILCS 3805/7.32 new)

 

 

10200SB2017ham002- 496 -LRB102 16155 JWD 27453 a

1    Sec. 7.32. American Rescue Plan Homeowner Assistance and
2Emergency Rental Assistance. The Authority may receive,
3directly or indirectly, federal funds from the Homeowner
4Assistance Fund authorized under Section 3206 of the federal
5American Rescue Plan Act of 2021 (Public Law 117-2), and may
6use the funds only in the manner and for the purposes
7authorized therein and in related federal guidance. The
8Authority may receive, directly or indirectly, federal funds
9from the Emergency Rental Assistance Program authorized under
10Section 3201 of the federal American Rescue Plan Act of 2021
11and Section 501 of Subtitle A of Title V of Division N of the
12Consolidated Appropriations Act, 2021 (Public Law 116–260),
13and may use the funds only in the manner and for the purposes
14authorized therein and in related federal guidance.
 
15    Section 20-15. The General Assembly Operations Act is
16amended by changing Section 20 as follows:
 
17    (25 ILCS 10/20)
18    (Section scheduled to be repealed on July 1, 2021)
19    Sec. 20. Legislative Budget Oversight Commission.
20    (a) The General Assembly hereby finds and declares that
21the State is confronted with an unprecedented fiscal crisis.
22In light of this crisis, and the challenges it presents for the
23budgeting process, the General Assembly hereby establishes the
24Legislative Budget Oversight Commission. The purpose of the

 

 

10200SB2017ham002- 497 -LRB102 16155 JWD 27453 a

1Commission is: to monitor budget management actions taken by
2the Office of the Governor or Governor's Office of Management
3and Budget; and to oversee the distribution and expenditure of
4federal financial relief for State and local governments
5related to the COVID-19 pandemic.
6    (b) At the request of the Commission, units of local
7governments and State agency directors or their respective
8designees shall report to the Commission on the status and
9distribution of federal CARES money and any other federal
10financial relief related to the COVID-19 pandemic.
11    (c) In anticipation of constantly changing and
12unpredictable economic circumstances, the Commission will
13provide a means for the Governor's Office and the General
14Assembly to maintain open communication about necessary budget
15management actions during these unprecedented times. Beginning
16August 15, 2020, the Governor's Office of Management and
17Budget shall submit a monthly written report to the Commission
18reporting any budget management actions taken by the Office of
19the Governor, Governor's Office of Management and Budget, or
20any State agency. On a quarterly basis, the Governor or his or
21her designee shall give a report to the Commission and each
22member thereof. The report shall be given either in person or
23by telephonic or videoconferencing means. The report shall
24include:
25        (1) any budget management actions taken by the Office
26    of the Governor, Governor's Office of Management and

 

 

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1    Budget, or any agency or board under the Office of the
2    Governor in the prior quarter;
3        (2) year-to-date revenues as compared to anticipated
4    revenues; and
5        (3) year-to-date expenditures as compared to the
6    Fiscal Year 2021 budget as enacted; .
7        (4) a list, by program, of the number of grants
8    awarded, the aggregate amount of such grant awards, and
9    the aggregate amount of awards actually paid with respect
10    to all grants awarded from federal funds from the
11    Coronavirus Relief Fund in accordance with Section 5001 of
12    the federal Coronavirus Aid, Relief, and Economic Security
13    (CARES) Act or from the Coronavirus State Fiscal Recovery
14    Fund in accordance with Section 9901 of the federal
15    American Rescue Plan Act of 2021, which shall identify the
16    number of grants awarded, the aggregate amount of such
17    grant awards, and the aggregate amount of such awards
18    actually paid to grantees located in or serving a
19    disproportionately impacted area, as defined in the
20    program from which the grant is awarded; and
21        (5) any additional items reasonably requested by the
22    Commission.
23    (d) The Legislative Budget Oversight Commission shall
24consist of the following members:
25        (1) 7 members of the House of Representatives
26    appointed by the Speaker of the House of Representatives;

 

 

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1        (2) 7 members of the Senate appointed by the Senate
2    President;
3        (3) 4 members of the House of Representatives
4    appointed by the Minority Leader of the House of
5    Representatives; and
6        (4) 4 members of the Senate appointed by the Senate
7    Minority Leader.
8    (e) The Speaker of the House of Representatives and the
9Senate President shall each appoint one member of the
10Commission to serve as a co-chair. The members of the
11Commission shall serve without compensation.
12    (f) As used in this Section:
13    "Budget management action" means any transfer between
14appropriation lines exceeding 2%, fund transfer, designation
15of appropriation lines as reserve, or any other discretionary
16action taken with regard to the Fiscal Year 2021 budget as
17enacted;
18    "State agency" means all officers, boards, commissions,
19departments, and agencies created by the Constitution, by law,
20by Executive Order, or by order of the Governor in the
21Executive Branch, other than the Offices of the Attorney
22General, Secretary of State, Comptroller, or Treasurer.
23    (g) This Section is repealed July 1, 2022 2021.
24(Source: P.A. 101-636, eff. 6-10-20.)
 
25    Section 20-17. The General Assembly Compensation Act is

 

 

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1amended by changing Section 4 as follows:
 
2    (25 ILCS 115/4)  (from Ch. 63, par. 15.1)
3    Sec. 4. Office allowance. Beginning July 1, 2001 and
4through July 1, 2020, each member of the House of
5Representatives is authorized to approve the expenditure of
6not more than $61,000 per year and each member of the Senate is
7authorized to approve the expenditure of not more than $73,000
8per year to pay for "personal services", "contractual
9services", "commodities", "printing", "travel", "operation of
10automotive equipment", "telecommunications services", as
11defined in the State Finance Act, and the compensation of one
12or more legislative assistants authorized pursuant to this
13Section, in connection with his or her legislative duties and
14not in connection with any political campaign. On July 1, 2002
15and on July 1 of each year thereafter, the amount authorized
16per year under this Section for each member of the Senate and
17each member of the House of Representatives shall be increased
18by a percentage increase equivalent to the lesser of (i) the
19increase in the designated cost of living index or (ii) 5%. The
20designated cost of living index is the index known as the
21"Employment Cost Index, Wages and Salaries, By Occupation and
22Industry Groups: State and Local Government Workers: Public
23Administration" as published by the Bureau of Labor Statistics
24of the U.S. Department of Labor for the calendar year
25immediately preceding the year of the respective July 1st

 

 

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1increase date. The increase shall be added to the then current
2amount, and the adjusted amount so determined shall be the
3annual amount beginning July 1 of the increase year until July
41 of the next year. No increase under this provision shall be
5less than zero.
6    Beginning July 1, 2021, each member of the House of
7Representatives is authorized to approve the expenditure of
8not more than $179,000 per year and each member of the Senate
9is authorized to approve the expenditure of not more than
10$214,000 per year to pay for "personal services", "contractual
11services", "commodities", "printing", "travel", "operation of
12automotive equipment", "telecommunications services", as
13defined in the State Finance Act, and the compensation of one
14or more legislative assistants authorized pursuant to this
15Section, in connection with his or her legislative duties and
16not in connection with any political campaign. On July 1, 2022
17and on July 1 of each year thereafter, the amount authorized
18per year under this Section for each member of the Senate and
19each member of the House of Representatives shall be increased
20by a percentage increase equivalent to the lesser of (i) the
21increase in the designated cost of living index or (ii) 5%. The
22designated cost of living index is the index known as the
23"Employment Cost Index, Wages and Salaries, By Occupation and
24Industry Groups: State and Local Government Workers: Public
25Administration" as published by the Bureau of Labor Statistics
26of the U.S. Department of Labor for the calendar year

 

 

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1immediately preceding the year of the respective July 1st
2increase date. The increase shall be added to the then current
3amount, and the adjusted amount so determined shall be the
4annual amount beginning July 1 of the increase year until July
51 of the next year. No increase under this provision shall be
6less than zero.
7    A member may purchase office equipment if the member
8certifies to the Secretary of the Senate or the Clerk of the
9House, as applicable, that the purchase price, whether paid in
10lump sum or installments, amounts to less than would be
11charged for renting or leasing the equipment over its
12anticipated useful life. All such equipment must be purchased
13through the Secretary of the Senate or the Clerk of the House,
14as applicable, for proper identification and verification of
15purchase.
16    Each member of the General Assembly is authorized to
17employ one or more legislative assistants, who shall be solely
18under the direction and control of that member, for the
19purpose of assisting the member in the performance of his or
20her official duties. A legislative assistant may be employed
21pursuant to this Section as a full-time employee, part-time
22employee, or contractual employee, at the discretion of the
23member. If employed as a State employee, a legislative
24assistant shall receive employment benefits on the same terms
25and conditions that apply to other employees of the General
26Assembly. Each member shall adopt and implement personnel

 

 

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1policies for legislative assistants under his or her direction
2and control relating to work time requirements, documentation
3for reimbursement for travel on official State business,
4compensation, and the earning and accrual of State benefits
5for those legislative assistants who may be eligible to
6receive those benefits. The policies shall also require
7legislative assistants to periodically submit time sheets
8documenting, in quarter-hour increments, the time spent each
9day on official State business. The policies shall require the
10time sheets to be submitted on paper, electronically, or both
11and to be maintained in either paper or electronic format by
12the applicable fiscal office for a period of at least 2 years.
13Contractual employees may satisfy the time sheets requirement
14by complying with the terms of their contract, which shall
15provide for a means of compliance with this requirement. A
16member may satisfy the requirements of this paragraph by
17adopting and implementing the personnel policies promulgated
18by that member's legislative leader under the State Officials
19and Employees Ethics Act with respect to that member's
20legislative assistants.
21    As used in this Section the term "personal services" shall
22include contributions of the State under the Federal Insurance
23Contribution Act and under Article 14 of the Illinois Pension
24Code. As used in this Section the term "contractual services"
25shall not include improvements to real property unless those
26improvements are the obligation of the lessee under the lease

 

 

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1agreement. Beginning July 1, 1989, as used in the Section, the
2term "travel" shall be limited to travel in connection with a
3member's legislative duties and not in connection with any
4political campaign. Beginning on the effective date of this
5amendatory Act of the 93rd General Assembly, as used in this
6Section, the term "printing" includes, but is not limited to,
7newsletters, brochures, certificates, congratulatory
8mailings, greeting or welcome messages, anniversary or
9birthday cards, and congratulations for prominent achievement
10cards. As used in this Section, the term "printing" includes
11fees for non-substantive resolutions charged by the Clerk of
12the House of Representatives under subsection (c-5) of Section
131 of the Legislative Materials Act. No newsletter or brochure
14that is paid for, in whole or in part, with funds provided
15under this Section may be printed or mailed during a period
16beginning February 1 of the year of a general primary election
17and ending the day after the general primary election and
18during a period beginning September 1 of the year of a general
19election and ending the day after the general election, except
20that such a newsletter or brochure may be mailed during those
21times if it is mailed to a constituent in response to that
22constituent's inquiry concerning the needs of that constituent
23or questions raised by that constituent. Nothing in this
24Section shall be construed to authorize expenditures for
25lodging and meals while a member is in attendance at sessions
26of the General Assembly.

 

 

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1    Any utility bill for service provided to a member's
2district office for a period including portions of 2
3consecutive fiscal years may be paid from funds appropriated
4for such expenditure in either fiscal year.
5    If a vacancy occurs in the office of Senator or
6Representative in the General Assembly, any office equipment
7in the possession of the vacating member shall transfer to the
8member's successor; if the successor does not want such
9equipment, it shall be transferred to the Secretary of the
10Senate or Clerk of the House of Representatives, as the case
11may be, and if not wanted by other members of the General
12Assembly then to the Department of Central Management Services
13for treatment as surplus property under the State Property
14Control Act. Each member, on or before June 30th of each year,
15shall conduct an inventory of all equipment purchased pursuant
16to this Act. Such inventory shall be filed with the Secretary
17of the Senate or the Clerk of the House, as the case may be.
18Whenever a vacancy occurs, the Secretary of the Senate or the
19Clerk of the House, as the case may be, shall conduct an
20inventory of equipment purchased.
21    In the event that a member leaves office during his or her
22term, any unexpended or unobligated portion of the allowance
23granted under this Section shall lapse. The vacating member's
24successor shall be granted an allowance in an amount, rounded
25to the nearest dollar, computed by dividing the annual
26allowance by 365 and multiplying the quotient by the number of

 

 

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1days remaining in the fiscal year.
2    From any appropriation for the purposes of this Section
3for a fiscal year which overlaps 2 General Assemblies, no more
4than 1/2 of the annual allowance per member may be spent or
5encumbered by any member of either the outgoing or incoming
6General Assembly, except that any member of the incoming
7General Assembly who was a member of the outgoing General
8Assembly may encumber or spend any portion of his annual
9allowance within the fiscal year.
10    The appropriation for the annual allowances permitted by
11this Section shall be included in an appropriation to the
12President of the Senate and to the Speaker of the House of
13Representatives for their respective members. The President of
14the Senate and the Speaker of the House shall voucher for
15payment individual members' expenditures from their annual
16office allowances to the State Comptroller, subject to the
17authority of the Comptroller under Section 9 of the State
18Comptroller Act.
19    Nothing in this Section prohibits the expenditure of
20personal funds or the funds of a political committee
21controlled by an officeholder to defray the customary and
22reasonable expenses of an officeholder in connection with the
23performance of governmental and public service functions.
24(Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09;
2596-886, eff. 1-1-11.)
 

 

 

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1    Section 20-20. The Illinois Procurement Code is amended by
2changing Section 1-13 as follows:
 
3    (30 ILCS 500/1-13)
4    Sec. 1-13. Applicability to public institutions of higher
5education.
6    (a) This Code shall apply to public institutions of higher
7education, regardless of the source of the funds with which
8contracts are paid, except as provided in this Section.
9    (b) Except as provided in this Section, this Code shall
10not apply to procurements made by or on behalf of public
11institutions of higher education for any of the following:
12        (1) Memberships in professional, academic, research,
13    or athletic organizations on behalf of a public
14    institution of higher education, an employee of a public
15    institution of higher education, or a student at a public
16    institution of higher education.
17        (2) Procurement expenditures for events or activities
18    paid for exclusively by revenues generated by the event or
19    activity, gifts or donations for the event or activity,
20    private grants, or any combination thereof.
21        (3) Procurement expenditures for events or activities
22    for which the use of specific potential contractors is
23    mandated or identified by the sponsor of the event or
24    activity, provided that the sponsor is providing a
25    majority of the funding for the event or activity.

 

 

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1        (4) Procurement expenditures necessary to provide
2    athletic, artistic or musical services, performances,
3    events, or productions by or for a public institution of
4    higher education.
5        (5) Procurement expenditures for periodicals, books,
6    subscriptions, database licenses, and other publications
7    procured for use by a university library or academic
8    department, except for expenditures related to procuring
9    textbooks for student use or materials for resale or
10    rental.
11        (6) Procurement expenditures for placement of students
12    in externships, practicums, field experiences, and for
13    medical residencies and rotations.
14        (7) Contracts for programming and broadcast license
15    rights for university-operated radio and television
16    stations.
17        (8) Procurement expenditures necessary to perform
18    sponsored research and other sponsored activities under
19    grants and contracts funded by the sponsor or by sources
20    other than State appropriations.
21        (9) Contracts with a foreign entity for research or
22    educational activities, provided that the foreign entity
23    either does not maintain an office in the United States or
24    is the sole source of the service or product.
25Notice of each contract entered into by a public institution
26of higher education that is related to the procurement of

 

 

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1goods and services identified in items (1) through (9) of this
2subsection shall be published in the Procurement Bulletin
3within 14 calendar days after contract execution. The Chief
4Procurement Officer shall prescribe the form and content of
5the notice. Each public institution of higher education shall
6provide the Chief Procurement Officer, on a monthly basis, in
7the form and content prescribed by the Chief Procurement
8Officer, a report of contracts that are related to the
9procurement of goods and services identified in this
10subsection. At a minimum, this report shall include the name
11of the contractor, a description of the supply or service
12provided, the total amount of the contract, the term of the
13contract, and the exception to the Code utilized. A copy of any
14or all of these contracts shall be made available to the Chief
15Procurement Officer immediately upon request. The Chief
16Procurement Officer shall submit a report to the Governor and
17General Assembly no later than November 1 of each year that
18shall include, at a minimum, an annual summary of the monthly
19information reported to the Chief Procurement Officer.
20    (b-5) Except as provided in this subsection, the
21provisions of this Code shall not apply to contracts for
22medical supplies, and to contracts for medical services
23necessary for the delivery of care and treatment at medical,
24dental, or veterinary teaching facilities utilized by Southern
25Illinois University or the University of Illinois and at any
26university-operated health care center or dispensary that

 

 

10200SB2017ham002- 510 -LRB102 16155 JWD 27453 a

1provides care, treatment, and medications for students,
2faculty and staff. Other supplies and services needed for
3these teaching facilities shall be subject to the jurisdiction
4of the Chief Procurement Officer for Public Institutions of
5Higher Education who may establish expedited procurement
6procedures and may waive or modify certification, contract,
7hearing, process and registration requirements required by the
8Code. All procurements made under this subsection shall be
9documented and may require publication in the Illinois
10Procurement Bulletin.
11    (b-10) Procurements made by or on behalf of the University
12of Illinois for investment services scheduled to expire June
132021 2020 may be extended through June 2022 2021 without being
14subject to the requirements of this Code. Any contract
15extended, renewed, or entered pursuant to this exception shall
16be published on the Executive Ethics Commission's website
17within 5 days of contract execution. This subsection is
18inoperative on and after July 1, 2022 2021.
19    (c) Procurements made by or on behalf of public
20institutions of higher education for the fulfillment of a
21grant shall be made in accordance with the requirements of
22this Code to the extent practical.
23    Upon the written request of a public institution of higher
24education, the Chief Procurement Officer may waive contract,
25registration, certification, and hearing requirements of this
26Code if, based on the item to be procured or the terms of a

 

 

10200SB2017ham002- 511 -LRB102 16155 JWD 27453 a

1grant, compliance is impractical. The public institution of
2higher education shall provide the Chief Procurement Officer
3with specific reasons for the waiver, including the necessity
4of contracting with a particular potential contractor, and
5shall certify that an effort was made in good faith to comply
6with the provisions of this Code. The Chief Procurement
7Officer shall provide written justification for any waivers.
8By November 1 of each year, the Chief Procurement Officer
9shall file a report with the General Assembly identifying each
10contract approved with waivers and providing the justification
11given for any waivers for each of those contracts. Notice of
12each waiver made under this subsection shall be published in
13the Procurement Bulletin within 14 calendar days after
14contract execution. The Chief Procurement Officer shall
15prescribe the form and content of the notice.
16    (d) Notwithstanding this Section, a waiver of the
17registration requirements of Section 20-160 does not permit a
18business entity and any affiliated entities or affiliated
19persons to make campaign contributions if otherwise prohibited
20by Section 50-37. The total amount of contracts awarded in
21accordance with this Section shall be included in determining
22the aggregate amount of contracts or pending bids of a
23business entity and any affiliated entities or affiliated
24persons.
25    (e) Notwithstanding subsection (e) of Section 50-10.5 of
26this Code, the Chief Procurement Officer, with the approval of

 

 

10200SB2017ham002- 512 -LRB102 16155 JWD 27453 a

1the Executive Ethics Commission, may permit a public
2institution of higher education to accept a bid or enter into a
3contract with a business that assisted the public institution
4of higher education in determining whether there is a need for
5a contract or assisted in reviewing, drafting, or preparing
6documents related to a bid or contract, provided that the bid
7or contract is essential to research administered by the
8public institution of higher education and it is in the best
9interest of the public institution of higher education to
10accept the bid or contract. For purposes of this subsection,
11"business" includes all individuals with whom a business is
12affiliated, including, but not limited to, any officer, agent,
13employee, consultant, independent contractor, director,
14partner, manager, or shareholder of a business. The Executive
15Ethics Commission may promulgate rules and regulations for the
16implementation and administration of the provisions of this
17subsection (e).
18    (f) As used in this Section:
19    "Grant" means non-appropriated funding provided by a
20federal or private entity to support a project or program
21administered by a public institution of higher education and
22any non-appropriated funding provided to a sub-recipient of
23the grant.
24    "Public institution of higher education" means Chicago
25State University, Eastern Illinois University, Governors State
26University, Illinois State University, Northeastern Illinois

 

 

10200SB2017ham002- 513 -LRB102 16155 JWD 27453 a

1University, Northern Illinois University, Southern Illinois
2University, University of Illinois, Western Illinois
3University, and, for purposes of this Code only, the Illinois
4Mathematics and Science Academy.
5    (g) (Blank).
6    (h) The General Assembly finds and declares that:
7        (1) Public Act 98-1076, which took effect on January
8    1, 2015, changed the repeal date set for this Section from
9    December 31, 2014 to December 31, 2016.
10        (2) The Statute on Statutes sets forth general rules
11    on the repeal of statutes and the construction of multiple
12    amendments, but Section 1 of that Act also states that
13    these rules will not be observed when the result would be
14    "inconsistent with the manifest intent of the General
15    Assembly or repugnant to the context of the statute".
16        (3) This amendatory Act of the 100th General Assembly
17    manifests the intention of the General Assembly to remove
18    the repeal of this Section.
19        (4) This Section was originally enacted to protect,
20    promote, and preserve the general welfare. Any
21    construction of this Section that results in the repeal of
22    this Section on December 31, 2014 would be inconsistent
23    with the manifest intent of the General Assembly and
24    repugnant to the context of this Code.
25    It is hereby declared to have been the intent of the
26General Assembly that this Section not be subject to repeal on

 

 

10200SB2017ham002- 514 -LRB102 16155 JWD 27453 a

1December 31, 2014.
2    This Section shall be deemed to have been in continuous
3effect since December 20, 2011 (the effective date of Public
4Act 97-643), and it shall continue to be in effect
5henceforward until it is otherwise lawfully repealed. All
6previously enacted amendments to this Section taking effect on
7or after December 31, 2014, are hereby validated.
8    All actions taken in reliance on or pursuant to this
9Section by any public institution of higher education, person,
10or entity are hereby validated.
11    In order to ensure the continuing effectiveness of this
12Section, it is set forth in full and re-enacted by this
13amendatory Act of the 100th General Assembly. This
14re-enactment is intended as a continuation of this Section. It
15is not intended to supersede any amendment to this Section
16that is enacted by the 100th General Assembly.
17    In this amendatory Act of the 100th General Assembly, the
18base text of the reenacted Section is set forth as amended by
19Public Act 98-1076. Striking and underscoring is used only to
20show changes being made to the base text.
21    This Section applies to all procurements made on or before
22the effective date of this amendatory Act of the 100th General
23Assembly.
24(Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.)
 
25    Section 20-25. The Grant Accountability and Transparency

 

 

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1Act is amended by changing Section 45 as follows:
 
2    (30 ILCS 708/45)
3    Sec. 45. Applicability.
4    (a) The requirements established under this Act apply to
5State grant-making agencies that make State and federal
6pass-through awards to non-federal entities. These
7requirements apply to all costs related to State and federal
8pass-through awards. The requirements established under this
9Act do not apply to private awards.
10    (a-5) Nothing in this Act shall prohibit the use of State
11funds for purposes of federal match or maintenance of effort.
12    (b) The terms and conditions of State, federal, and
13pass-through awards apply to subawards and subrecipients
14unless a particular Section of this Act or the terms and
15conditions of the State or federal award specifically indicate
16otherwise. Non-federal entities shall comply with requirements
17of this Act regardless of whether the non-federal entity is a
18recipient or subrecipient of a State or federal pass-through
19award. Pass-through entities shall comply with the
20requirements set forth under the rules adopted under
21subsection (a) of Section 20 of this Act, but not to any
22requirements in this Act directed towards State or federal
23awarding agencies, unless the requirements of the State or
24federal awards indicate otherwise.
25    When a non-federal entity is awarded a cost-reimbursement

 

 

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1contract, only 2 CFR 200.330 through 200.332 are incorporated
2by reference into the contract. However, when the Cost
3Accounting Standards are applicable to the contract, they take
4precedence over the requirements of this Act unless they are
5in conflict with Subpart F of 2 CFR 200. In addition, costs
6that are made unallowable under 10 U.S.C. 2324(e) and 41
7U.S.C. 4304(a), as described in the Federal Acquisition
8Regulations, subpart 31.2 and subpart 31.603, are always
9unallowable. For requirements other than those covered in
10Subpart D of 2 CFR 200.330 through 200.332, the terms of the
11contract and the Federal Acquisition Regulations apply.
12    With the exception of Subpart F of 2 CFR 200, which is
13required by the Single Audit Act, in any circumstances where
14the provisions of federal statutes or regulations differ from
15the provisions of this Act, the provision of the federal
16statutes or regulations govern. This includes, for agreements
17with Indian tribes, the provisions of the Indian
18Self-Determination and Education and Assistance Act, as
19amended, 25 U.S.C. 450-458ddd-2.
20    (c) State grant-making agencies may apply subparts A
21through E of 2 CFR 200 to for-profit entities, foreign public
22entities, or foreign organizations, except where the awarding
23agency determines that the application of these subparts would
24be inconsistent with the international obligations of the
25United States or the statute or regulations of a foreign
26government.

 

 

10200SB2017ham002- 517 -LRB102 16155 JWD 27453 a

1    (d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to
2different types of awards. The same applicability applies to
3this Act.
4    (e) (Blank).
5    (f) For public institutions of higher education, the
6provisions of this Act apply only to awards funded by State
7appropriations and federal pass-through awards from a State
8agency to public institutions of higher education.
9    (g) Each grant-making agency shall enhance its processes
10to monitor and address noncompliance with reporting
11requirements and with program performance standards. Where
12applicable, the process may include a corrective action plan.
13The monitoring process shall include a plan for tracking and
14documenting performance-based contracting decisions.
15    (h) Notwithstanding any provision of law to the contrary,
16grants awarded from federal funds received from the federal
17Coronavirus State Fiscal Recovery Fund in accordance with
18Section 9901 of the American Rescue Plan Act of 2021 are
19subject to the provisions of this Act, but only to the extent
20required by Section 9901 of the American Rescue Plan Act of
212021 and other applicable federal law or regulation.
22(Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18;
23101-81, eff. 7-12-19.)
 
24    Section 20-27. The Law Enforcement Camera Grant Act is
25amended by changing Sections 5 and 10 as follows:
 

 

 

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1    (50 ILCS 707/5)
2    Sec. 5. Definitions. As used in this Act:
3    "Board" means the Illinois Law Enforcement Training
4Standards Board created by the Illinois Police Training Act.
5    "In-car video camera" means a video camera located in a
6law enforcement patrol vehicle.
7    "In-car video camera recording equipment" means a video
8camera recording system located in a law enforcement patrol
9vehicle consisting of a camera assembly, recording mechanism,
10and an in-car video recording medium.
11    "In uniform" means a law enforcement officer who is
12wearing any officially authorized uniform designated by a law
13enforcement agency, or a law enforcement officer who is
14visibly wearing articles of clothing, badge, tactical gear,
15gun belt, a patch, or other insignia indicating that he or she
16is a law enforcement officer acting in the course of his or her
17duties.
18    "Law enforcement officer" or "officer" means any person
19employed by a county, municipality, or township, or an
20Illinois public university as a policeman, peace officer or in
21some like position involving the enforcement of the law and
22protection of the public interest at the risk of that person's
23life.
24    "Officer-worn body camera" means an electronic camera
25system for creating, generating, sending, receiving, storing,

 

 

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1displaying, and processing audiovisual recordings that may be
2worn about the person of a law enforcement officer.
3    "Recording" means the process of capturing data or
4information stored on a recording medium as required under
5this Act.
6    "Recording medium" means any recording medium authorized
7by the Board for the retention and playback of recorded audio
8and video including, but not limited to, VHS, DVD, hard drive,
9cloud storage, solid state, digital, flash memory technology,
10or any other electronic medium.
11(Source: P.A. 99-352, eff. 1-1-16.)
 
12    (50 ILCS 707/10)
13    Sec. 10. Law Enforcement Camera Grant Fund; creation,
14rules.
15    (a) The Law Enforcement Camera Grant Fund is created as a
16special fund in the State treasury. From appropriations to the
17Board from the Fund, the Board must make grants to units of
18local government in Illinois and Illinois public universities
19for the purpose of (1) purchasing in-car video cameras for use
20in law enforcement vehicles, (2) purchasing officer-worn body
21cameras and associated technology for law enforcement
22officers, and (3) training for law enforcement officers in the
23operation of the cameras.
24    Moneys received for the purposes of this Section,
25including, without limitation, fee receipts and gifts, grants,

 

 

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1and awards from any public or private entity, must be
2deposited into the Fund. Any interest earned on moneys in the
3Fund must be deposited into the Fund.
4    (b) The Board may set requirements for the distribution of
5grant moneys and determine which law enforcement agencies are
6eligible.
7    (b-5) The Board shall consider compliance with the Uniform
8Crime Reporting Act as a factor in awarding grant moneys.
9    (c) (Blank).
10    (d) (Blank).
11    (e) (Blank).
12    (f) (Blank).
13    (g) (Blank).
14    (h) (Blank).
15(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;
1699-352, eff. 1-1-16.)
 
17    Section 20-30. The School Construction Law is amended by
18changing Section 5-300 as follows:
 
19    (105 ILCS 230/5-300)
20    Sec. 5-300. Early childhood construction grants.
21    (a) The Capital Development Board is authorized to make
22grants to public school districts and not-for-profit entities
23for early childhood construction projects. These grants shall
24be paid out of moneys appropriated for that purpose from the

 

 

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1School Construction Fund. No grants may be awarded to entities
2providing services within private residences. A public school
3district or other eligible entity must provide local matching
4funds in the following manner: in an amount equal to 10% of the
5grant under this Section.
6        (1) A public school district assigned to Tier 1 under
7    Section 18-8.15 of the School Code or any other eligible
8    entity in an area encompassed by that district must
9    provide local matching funds in an amount equal to 3% of
10    the grant awarded under this Section.
11        (2) A public school district assigned to Tier 2 under
12    Section 18-8.15 of the School Code or any other eligible
13    entity in an area encompassed by that district must
14    provide local matching funds in an amount equal to 7.5% of
15    the grant awarded under this Section.
16        (3) A public school district assigned to Tier 3 under
17    Section 18-8.15 of the School Code or any other eligible
18    entity in an area encompassed by that district must
19    provide local matching funds in an amount equal to 8.75%
20    of the grant awarded under this Section.
21        (4) A public school district assigned to Tier 4 under
22    Section 18-8.15 of the School Code or any other eligible
23    entity in an area encompassed by that district must
24    provide local matching funds in an amount equal to 10% of
25    the grant awarded under this Section.
26    A public school district or other eligible entity has no

 

 

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1entitlement to a grant under this Section.
2    (b) The Capital Development Board shall adopt rules to
3implement this Section. These rules need not be the same as the
4rules for school construction project grants or school
5maintenance project grants. The rules may specify:
6        (1) the manner of applying for grants;
7        (2) project eligibility requirements;
8        (3) restrictions on the use of grant moneys;
9        (4) the manner in which school districts and other
10    eligible entities must account for the use of grant
11    moneys;
12        (5) requirements that new or improved facilities be
13    used for early childhood and other related programs for a
14    period of at least 10 years; and
15        (6) any other provision that the Capital Development
16    Board determines to be necessary or useful for the
17    administration of this Section.
18    (b-5) When grants are made to non-profit corporations for
19the acquisition or construction of new facilities, the Capital
20Development Board or any State agency it so designates shall
21hold title to or place a lien on the facility for a period of
2210 years after the date of the grant award, after which title
23to the facility shall be transferred to the non-profit
24corporation or the lien shall be removed, provided that the
25non-profit corporation has complied with the terms of its
26grant agreement. When grants are made to non-profit

 

 

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1corporations for the purpose of renovation or rehabilitation,
2if the non-profit corporation does not comply with item (5) of
3subsection (b) of this Section, the Capital Development Board
4or any State agency it so designates shall recover the grant
5pursuant to the procedures outlined in the Illinois Grant
6Funds Recovery Act.
7    (c) The Capital Development Board, in consultation with
8the State Board of Education, shall establish standards for
9the determination of priority needs concerning early childhood
10projects based on projects located in communities in the State
11with the greatest underserved population of young children,
12utilizing Census data and other reliable local early childhood
13service data.
14    (d) In each school year in which early childhood
15construction project grants are awarded, 20% of the total
16amount awarded shall be awarded to a school district with a
17population of more than 500,000, provided that the school
18district complies with the requirements of this Section and
19the rules adopted under this Section.
20(Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.)
 
21    Section 20-35. The College and Career Success for All
22Students Act is amended by changing Section 25 as follows:
 
23    (105 ILCS 302/25)
24    Sec. 25. AP exam fee waiver program. Subject to

 

 

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1appropriation, the State Board of Education shall create,
2under the College and Career Success for All Students program
3set forth in this Act, a program in public schools where any
4student who qualifies at least 40% of students qualify for
5free or reduced-price lunches will have whereby fees charged
6by the College Board for Advanced Placement exams reduced, via
7State subsidy, to the greatest extent possible based on the
8appropriation. are waived by the school, but paid for by the
9State, for those students who do not qualify for a fee waiver
10provided by federal funds or the College Board.
11(Source: P.A. 95-491, eff. 8-28-07.)
 
12    Section 20-40. The Nursing Home Care Act is amended by
13changing Section 3-202.05 as follows:
 
14    (210 ILCS 45/3-202.05)
15    Sec. 3-202.05. Staffing ratios effective July 1, 2010 and
16thereafter.
17    (a) For the purpose of computing staff to resident ratios,
18direct care staff shall include:
19        (1) registered nurses;
20        (2) licensed practical nurses;
21        (3) certified nurse assistants;
22        (4) psychiatric services rehabilitation aides;
23        (5) rehabilitation and therapy aides;
24        (6) psychiatric services rehabilitation coordinators;

 

 

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1        (7) assistant directors of nursing;
2        (8) 50% of the Director of Nurses' time; and
3        (9) 30% of the Social Services Directors' time.
4    The Department shall, by rule, allow certain facilities
5subject to 77 Ill. Admin. Code 300.4000 and following (Subpart
6S) to utilize specialized clinical staff, as defined in rules,
7to count towards the staffing ratios.
8    Within 120 days of the effective date of this amendatory
9Act of the 97th General Assembly, the Department shall
10promulgate rules specific to the staffing requirements for
11facilities federally defined as Institutions for Mental
12Disease. These rules shall recognize the unique nature of
13individuals with chronic mental health conditions, shall
14include minimum requirements for specialized clinical staff,
15including clinical social workers, psychiatrists,
16psychologists, and direct care staff set forth in paragraphs
17(4) through (6) and any other specialized staff which may be
18utilized and deemed necessary to count toward staffing ratios.
19    Within 120 days of the effective date of this amendatory
20Act of the 97th General Assembly, the Department shall
21promulgate rules specific to the staffing requirements for
22facilities licensed under the Specialized Mental Health
23Rehabilitation Act of 2013. These rules shall recognize the
24unique nature of individuals with chronic mental health
25conditions, shall include minimum requirements for specialized
26clinical staff, including clinical social workers,

 

 

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1psychiatrists, psychologists, and direct care staff set forth
2in paragraphs (4) through (6) and any other specialized staff
3which may be utilized and deemed necessary to count toward
4staffing ratios.
5    (b) (Blank).
6    (b-5) For purposes of the minimum staffing ratios in this
7Section, all residents shall be classified as requiring either
8skilled care or intermediate care.
9    As used in this subsection:
10    "Intermediate care" means basic nursing care and other
11restorative services under periodic medical direction.
12    "Skilled care" means skilled nursing care, continuous
13skilled nursing observations, restorative nursing, and other
14services under professional direction with frequent medical
15supervision.
16    (c) Facilities shall notify the Department within 60 days
17after the effective date of this amendatory Act of the 96th
18General Assembly, in a form and manner prescribed by the
19Department, of the staffing ratios in effect on the effective
20date of this amendatory Act of the 96th General Assembly for
21both intermediate and skilled care and the number of residents
22receiving each level of care.
23    (d)(1) (Blank).
24    (2) (Blank).
25    (3) (Blank).
26    (4) (Blank).

 

 

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1    (5) Effective January 1, 2014, the minimum staffing ratios
2shall be increased to 3.8 hours of nursing and personal care
3each day for a resident needing skilled care and 2.5 hours of
4nursing and personal care each day for a resident needing
5intermediate care.
6    (e) Ninety days after the effective date of this
7amendatory Act of the 97th General Assembly, a minimum of 25%
8of nursing and personal care time shall be provided by
9licensed nurses, with at least 10% of nursing and personal
10care time provided by registered nurses. These minimum
11requirements shall remain in effect until an acuity based
12registered nurse requirement is promulgated by rule concurrent
13with the adoption of the Resource Utilization Group
14classification-based payment methodology, as provided in
15Section 5-5.2 of the Illinois Public Aid Code. Registered
16nurses and licensed practical nurses employed by a facility in
17excess of these requirements may be used to satisfy the
18remaining 75% of the nursing and personal care time
19requirements. Notwithstanding this subsection, no staffing
20requirement in statute in effect on the effective date of this
21amendatory Act of the 97th General Assembly shall be reduced
22on account of this subsection.
23    (f) The Department shall submit proposed rules for
24adoption by January 1, 2020 establishing a system for
25determining compliance with minimum staffing set forth in this
26Section and the requirements of 77 Ill. Adm. Code 300.1230

 

 

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1adjusted for any waivers granted under Section 3-303.1.
2Compliance shall be determined quarterly by comparing the
3number of hours provided per resident per day using the
4Centers for Medicare and Medicaid Services' payroll-based
5journal and the facility's daily census, broken down by
6intermediate and skilled care as self-reported by the facility
7to the Department on a quarterly basis. The Department shall
8use the quarterly payroll-based journal and the self-reported
9census to calculate the number of hours provided per resident
10per day and compare this ratio to the minimum staffing
11standards required under this Section, as impacted by any
12waivers granted under Section 3-303.1. Discrepancies between
13job titles contained in this Section and the payroll-based
14journal shall be addressed by rule. The manner in which the
15Department requests payroll-based journal information to be
16submitted shall align with the federal Centers for Medicare
17and Medicaid Services' requirements that allow providers to
18submit the quarterly data in an aggregate manner.
19    (g) The Department shall submit proposed rules for
20adoption by January 1, 2020 establishing monetary penalties
21for facilities not in compliance with minimum staffing
22standards under this Section. No monetary penalty may be
23issued for noncompliance during the implementation period,
24which shall be July 1, 2020 through December 31, 2021
25September 30, 2020. If a facility is found to be noncompliant
26during the implementation period, the Department shall provide

 

 

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1a written notice identifying the staffing deficiencies and
2require the facility to provide a sufficiently detailed
3correction plan to meet the statutory minimum staffing levels.
4Monetary penalties shall be imposed beginning no later than
5January 1, 2022 January 1, 2021 and quarterly thereafter and
6shall be based on the latest quarter for which the Department
7has data. Monetary penalties shall be established based on a
8formula that calculates on a daily basis the cost of wages and
9benefits for the missing staffing hours. All notices of
10noncompliance shall include the computations used to determine
11noncompliance and establishing the variance between minimum
12staffing ratios and the Department's computations. The penalty
13for the first offense shall be 125% of the cost of wages and
14benefits for the missing staffing hours. The penalty shall
15increase to 150% of the cost of wages and benefits for the
16missing staffing hours for the second offense and 200% the
17cost of wages and benefits for the missing staffing hours for
18the third and all subsequent offenses. The penalty shall be
19imposed regardless of whether the facility has committed other
20violations of this Act during the same period that the
21staffing offense occurred. The penalty may not be waived, but
22the Department shall have the discretion to determine the
23gravity of the violation in situations where there is no more
24than a 10% deviation from the staffing requirements and make
25appropriate adjustments to the penalty. The Department is
26granted discretion to waive the penalty when unforeseen

 

 

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1circumstances have occurred that resulted in call-offs of
2scheduled staff. This provision shall be applied no more than
36 times per quarter. Nothing in this Section diminishes a
4facility's right to appeal.
5(Source: P.A. 101-10, eff. 6-5-19.)
 
6    Section 20-45. The Specialized Mental Health
7Rehabilitation Act of 2013 is amended by changing Section
85-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and
95-112 as follows:
 
10    (210 ILCS 49/5-101)
11    Sec. 5-101. Managed care entity, coordinated care entity,
12and accountable care entity payments. For facilities licensed
13by the Department of Public Health under this Act, the payment
14for services provided shall be determined by negotiation with
15managed care entities, coordinated care entities, or
16accountable care entities. However, for 3 years after the
17effective date of this Act, in no event shall the
18reimbursement rate paid to facilities licensed under this Act
19be less than the rate in effect on July 1, 2021 June 30, 2013
20less $7.07 times the number of occupied bed days, as that term
21is defined in Article V-B of the Illinois Public Aid Code, for
22each facility previously licensed under the Nursing Home Care
23Act on June 30, 2013; or the rate in effect on June 30, 2013
24for each facility licensed under the Specialized Mental Health

 

 

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1Rehabilitation Act on June 30, 2013. Any adjustment in the
2support component or the capital component, including the real
3estate tax per diem rate, for facilities licensed by the
4Department of Public Health under the Nursing Home Care Act
5shall apply equally to facilities licensed by the Department
6of Public Health under this Act for the duration of the
7provisional licensure period as defined in Section 4-105 of
8this Act.
9    The Department of Healthcare and Family Services shall
10publish a reimbursement rate for triage, crisis stabilization,
11and transitional living services by December 1, 2014.
12(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.)
 
13    (210 ILCS 49/5-108 new)
14    Sec. 5-108. Infection prevention and facility safety
15improvement payments. Payments will be awarded to facilities
16on a per bed basis with the funded appropriation for Fiscal
17Year 2022 divided by the number of licensed beds in each
18facility. Facilities will receive an equal amount for every
19licensed bed from the amount appropriated. Facilities shall
20use these funds for improvements to their facilities that
21promote infection prevention or improve the safety within the
22facility. Funding may be used for, but are not limited to, the
23following: restroom renovations to promote infection
24prevention, kitchen and food delivery alterations that promote
25infection prevention, and HVAC or air filtration upgrades that

 

 

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1promote infection prevention. Facilities must attest to the
2Department of Healthcare and Family Services that the funding
3was utilized for the purpose of infection prevention and
4control or improved facility safety. If the facility does not
5attest to the usage of the payments or cannot document the
6usage of payments the Department shall recoup the expenditure
7of funds by withholding payment of rate.
 
8    (210 ILCS 49/5-109 new)
9    Sec. 5-109. Communication quality improvement payments.
10Payments will be awarded to facilities on a per bed basis with
11the funded appropriation for Fiscal Year 2022 divided by the
12number of licensed beds in each facility. Facilities will
13receive an equal amount for every licensed bed from the amount
14appropriated. Facilities shall use these funds for
15improvements to their facilities that increase access to
16digital communications or facilitate safe and private personal
17communications. Funding may be used for, but are not limited
18to, the following: the purchase of personal communication
19devices for facility use, the enhancement of broadband access
20and bandwidth, and the establishment or improvement of general
21meeting areas for the benefit of residents and employees.
22Facilities must attest to the Department of Healthcare and
23Family Services that the funding was utilized for the purpose
24of communication, technological improvements, or facility
25training aid. If the facility does not attest to the usage of

 

 

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1the payments or cannot document the usage of payments the
2Department shall recoup the expenditure of funds by
3withholding payment of rate.
 
4    (210 ILCS 49/5-110 new)
5    Sec. 5-110. Staff longevity payments. Payments will be
6awarded to facilities on a per bed basis with the funded
7appropriation for Fiscal Year 2022 divided by the number of
8licensed beds in each facility. Facilities will receive an
9equal amount for every licensed bed from the amount
10appropriated. Facilities shall use these funds to grant an
11extra week of payment to any direct care staff who has worked
12continuously in the same facility since March 1, 2020 through
13the time in which payments are awarded to facilities for this
14purpose by the Department of Healthcare and Family Services.
15Facilities must attest to the Department of Healthcare and
16Family Services that the funding was utilized for the purpose
17of providing the staff longevity payments as detailed in this
18Section. If the facility does not attest to the usage of the
19payments or cannot document the usage of payments the
20Department shall recoup the expenditure of funds by
21withholding payment of rate.
 
22    (210 ILCS 49/5-111 new)
23    Sec. 5-111. Recruitment and Retention of Direct Care
24Staff. Facilities shall receive funding to assist with the

 

 

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1recruitment and retention of direct care staff. Funding will
2be distributed based on the total number of licensed beds
3within a facility with the appropriated amount being divided
4by the total number of licensed beds in the State.
 
5    (210 ILCS 49/5-112 new)
6    Sec. 5-112. Bed reduction payments. The Department of
7Healthcare and Family Services shall make payments to
8facilities licensed under this Act for the purpose of reducing
9bed capacity and room occupancy. Facilities desiring to
10participate in these payments shall submit a proposal to the
11Department for review. In the proposal the facility shall
12detail the number of beds that are seeking to eliminate and the
13price they are requesting to eliminate those beds. The
14facility shall also detail in their proposal if the effected
15beds would reduce room occupancy from 3 or 4 beds to double
16occupancy or is the bed elimination would create single
17occupancy. Priority will be given to proposals that eliminate
18the use of three-person or four-person occupancy rooms.
19Proposals shall be collected by the Department within a
20specific time period and the Department will negotiate all
21payments before making final awards to ensure that the funding
22appropriated is sufficient to fund the awards. Payments shall
23not be less than $25,000 per bed and proposals to eliminate
24beds that lead to single occupancy rooms shall receive an
25additional $10,000 per bed over and above any other negotiated

 

 

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1bed elimination payment. Before a facility can receive payment
2under this Section, the facility must receive approval from
3the Department of Public Health for the permanent removal of
4the beds for which they are receiving payment. Payment for the
5elimination of the beds shall be made within 15 days of the
6facility notifying the Department of Public Health about the
7bed license elimination. Under no circumstances shall a
8facility be allowed to increase the capacity of a facility
9once payment has been received for the elimination of beds.
 
10    Section 20-50. The Pharmacy Practice Act is amended by
11changing Section 3 as follows:
 
12    (225 ILCS 85/3)
13    (Section scheduled to be repealed on January 1, 2023)
14    Sec. 3. Definitions. For the purpose of this Act, except
15where otherwise limited therein:
16    (a) "Pharmacy" or "drugstore" means and includes every
17store, shop, pharmacy department, or other place where
18pharmacist care is provided by a pharmacist (1) where drugs,
19medicines, or poisons are dispensed, sold or offered for sale
20at retail, or displayed for sale at retail; or (2) where
21prescriptions of physicians, dentists, advanced practice
22registered nurses, physician assistants, veterinarians,
23podiatric physicians, or optometrists, within the limits of
24their licenses, are compounded, filled, or dispensed; or (3)

 

 

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1which has upon it or displayed within it, or affixed to or used
2in connection with it, a sign bearing the word or words
3"Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical Care",
4"Apothecary", "Drugstore", "Medicine Store", "Prescriptions",
5"Drugs", "Dispensary", "Medicines", or any word or words of
6similar or like import, either in the English language or any
7other language; or (4) where the characteristic prescription
8sign (Rx) or similar design is exhibited; or (5) any store, or
9shop, or other place with respect to which any of the above
10words, objects, signs or designs are used in any
11advertisement.
12    (b) "Drugs" means and includes (1) articles recognized in
13the official United States Pharmacopoeia/National Formulary
14(USP/NF), or any supplement thereto and being intended for and
15having for their main use the diagnosis, cure, mitigation,
16treatment or prevention of disease in man or other animals, as
17approved by the United States Food and Drug Administration,
18but does not include devices or their components, parts, or
19accessories; and (2) all other articles intended for and
20having for their main use the diagnosis, cure, mitigation,
21treatment or prevention of disease in man or other animals, as
22approved by the United States Food and Drug Administration,
23but does not include devices or their components, parts, or
24accessories; and (3) articles (other than food) having for
25their main use and intended to affect the structure or any
26function of the body of man or other animals; and (4) articles

 

 

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1having for their main use and intended for use as a component
2or any articles specified in clause (1), (2) or (3); but does
3not include devices or their components, parts or accessories.
4    (c) "Medicines" means and includes all drugs intended for
5human or veterinary use approved by the United States Food and
6Drug Administration.
7    (d) "Practice of pharmacy" means:
8        (1) the interpretation and the provision of assistance
9    in the monitoring, evaluation, and implementation of
10    prescription drug orders;
11        (2) the dispensing of prescription drug orders;
12        (3) participation in drug and device selection;
13        (4) drug administration limited to the administration
14    of oral, topical, injectable, and inhalation as follows:
15            (A) in the context of patient education on the
16        proper use or delivery of medications;
17            (B) vaccination of patients 7 14 years of age and
18        older pursuant to a valid prescription or standing
19        order, by a physician licensed to practice medicine in
20        all its branches, upon completion of appropriate
21        training, including how to address contraindications
22        and adverse reactions set forth by rule, with
23        notification to the patient's physician and
24        appropriate record retention, or pursuant to hospital
25        pharmacy and therapeutics committee policies and
26        procedures. Eligible vaccines are those listed on the

 

 

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1        U.S. Centers for Disease Control and Prevention (CDC)
2        Recommended Immunization Schedule, the CDC's Health
3        Information for International Travel, or the U.S. Food
4        and Drug Administration's Vaccines Licensed and
5        Authorized for Use in the United States. As applicable
6        to the State's Medicaid program and other payers,
7        vaccines ordered and administered in accordance with
8        this subsection shall be covered and reimbursed at no
9        less than the rate that the vaccine is reimbursed when
10        ordered and administered by a physician;
11            (B-5) following the initial administration of
12        long-acting or extended-release extended release form
13        opioid antagonists by a physician licensed to practice
14        medicine in all its branches, administration of
15        injections of long-acting or extended-release form
16        opioid antagonists for the treatment of substance use
17        disorder, pursuant to a valid prescription by a
18        physician licensed to practice medicine in all its
19        branches, upon completion of appropriate training,
20        including how to address contraindications and adverse
21        reactions, including, but not limited to, respiratory
22        depression and the performance of cardiopulmonary
23        resuscitation, set forth by rule, with notification to
24        the patient's physician and appropriate record
25        retention, or pursuant to hospital pharmacy and
26        therapeutics committee policies and procedures;

 

 

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1            (C) administration of injections of
2        alpha-hydroxyprogesterone caproate, pursuant to a
3        valid prescription, by a physician licensed to
4        practice medicine in all its branches, upon completion
5        of appropriate training, including how to address
6        contraindications and adverse reactions set forth by
7        rule, with notification to the patient's physician and
8        appropriate record retention, or pursuant to hospital
9        pharmacy and therapeutics committee policies and
10        procedures; and
11            (D) administration of injections of long-term
12        antipsychotic medications pursuant to a valid
13        prescription by a physician licensed to practice
14        medicine in all its branches, upon completion of
15        appropriate training conducted by an Accreditation
16        Council of Pharmaceutical Education accredited
17        provider, including how to address contraindications
18        and adverse reactions set forth by rule, with
19        notification to the patient's physician and
20        appropriate record retention, or pursuant to hospital
21        pharmacy and therapeutics committee policies and
22        procedures.
23        (5) (blank) vaccination of patients ages 10 through 13
24    limited to the Influenza (inactivated influenza vaccine
25    and live attenuated influenza intranasal vaccine) and Tdap
26    (defined as tetanus, diphtheria, acellular pertussis)

 

 

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1    vaccines, pursuant to a valid prescription or standing
2    order, by a physician licensed to practice medicine in all
3    its branches, upon completion of appropriate training,
4    including how to address contraindications and adverse
5    reactions set forth by rule, with notification to the
6    patient's physician and appropriate record retention, or
7    pursuant to hospital pharmacy and therapeutics committee
8    policies and procedures;
9        (6) drug regimen review;
10        (7) drug or drug-related research;
11        (8) the provision of patient counseling;
12        (9) the practice of telepharmacy;
13        (10) the provision of those acts or services necessary
14    to provide pharmacist care;
15        (11) medication therapy management; and
16        (12) the responsibility for compounding and labeling
17    of drugs and devices (except labeling by a manufacturer,
18    repackager, or distributor of non-prescription drugs and
19    commercially packaged legend drugs and devices), proper
20    and safe storage of drugs and devices, and maintenance of
21    required records.
22    A pharmacist who performs any of the acts defined as the
23practice of pharmacy in this State must be actively licensed
24as a pharmacist under this Act.
25    (e) "Prescription" means and includes any written, oral,
26facsimile, or electronically transmitted order for drugs or

 

 

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1medical devices, issued by a physician licensed to practice
2medicine in all its branches, dentist, veterinarian, podiatric
3physician, or optometrist, within the limits of his or her
4license, by a physician assistant in accordance with
5subsection (f) of Section 4, or by an advanced practice
6registered nurse in accordance with subsection (g) of Section
74, containing the following: (1) name of the patient; (2) date
8when prescription was issued; (3) name and strength of drug or
9description of the medical device prescribed; and (4)
10quantity; (5) directions for use; (6) prescriber's name,
11address, and signature; and (7) DEA registration number where
12required, for controlled substances. The prescription may, but
13is not required to, list the illness, disease, or condition
14for which the drug or device is being prescribed. DEA
15registration numbers shall not be required on inpatient drug
16orders. A prescription for medication other than controlled
17substances shall be valid for up to 15 months from the date
18issued for the purpose of refills, unless the prescription
19states otherwise.
20    (f) "Person" means and includes a natural person,
21partnership, association, corporation, government entity, or
22any other legal entity.
23    (g) "Department" means the Department of Financial and
24Professional Regulation.
25    (h) "Board of Pharmacy" or "Board" means the State Board
26of Pharmacy of the Department of Financial and Professional

 

 

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1Regulation.
2    (i) "Secretary" means the Secretary of Financial and
3Professional Regulation.
4    (j) "Drug product selection" means the interchange for a
5prescribed pharmaceutical product in accordance with Section
625 of this Act and Section 3.14 of the Illinois Food, Drug and
7Cosmetic Act.
8    (k) "Inpatient drug order" means an order issued by an
9authorized prescriber for a resident or patient of a facility
10licensed under the Nursing Home Care Act, the ID/DD Community
11Care Act, the MC/DD Act, the Specialized Mental Health
12Rehabilitation Act of 2013, the Hospital Licensing Act, or the
13University of Illinois Hospital Act, or a facility which is
14operated by the Department of Human Services (as successor to
15the Department of Mental Health and Developmental
16Disabilities) or the Department of Corrections.
17    (k-5) "Pharmacist" means an individual health care
18professional and provider currently licensed by this State to
19engage in the practice of pharmacy.
20    (l) "Pharmacist in charge" means the licensed pharmacist
21whose name appears on a pharmacy license and who is
22responsible for all aspects of the operation related to the
23practice of pharmacy.
24    (m) "Dispense" or "dispensing" means the interpretation,
25evaluation, and implementation of a prescription drug order,
26including the preparation and delivery of a drug or device to a

 

 

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1patient or patient's agent in a suitable container
2appropriately labeled for subsequent administration to or use
3by a patient in accordance with applicable State and federal
4laws and regulations. "Dispense" or "dispensing" does not mean
5the physical delivery to a patient or a patient's
6representative in a home or institution by a designee of a
7pharmacist or by common carrier. "Dispense" or "dispensing"
8also does not mean the physical delivery of a drug or medical
9device to a patient or patient's representative by a
10pharmacist's designee within a pharmacy or drugstore while the
11pharmacist is on duty and the pharmacy is open.
12    (n) "Nonresident pharmacy" means a pharmacy that is
13located in a state, commonwealth, or territory of the United
14States, other than Illinois, that delivers, dispenses, or
15distributes, through the United States Postal Service,
16commercially acceptable parcel delivery service, or other
17common carrier, to Illinois residents, any substance which
18requires a prescription.
19    (o) "Compounding" means the preparation and mixing of
20components, excluding flavorings, (1) as the result of a
21prescriber's prescription drug order or initiative based on
22the prescriber-patient-pharmacist relationship in the course
23of professional practice or (2) for the purpose of, or
24incident to, research, teaching, or chemical analysis and not
25for sale or dispensing. "Compounding" includes the preparation
26of drugs or devices in anticipation of receiving prescription

 

 

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1drug orders based on routine, regularly observed dispensing
2patterns. Commercially available products may be compounded
3for dispensing to individual patients only if all of the
4following conditions are met: (i) the commercial product is
5not reasonably available from normal distribution channels in
6a timely manner to meet the patient's needs and (ii) the
7prescribing practitioner has requested that the drug be
8compounded.
9    (p) (Blank).
10    (q) (Blank).
11    (r) "Patient counseling" means the communication between a
12pharmacist or a student pharmacist under the supervision of a
13pharmacist and a patient or the patient's representative about
14the patient's medication or device for the purpose of
15optimizing proper use of prescription medications or devices.
16"Patient counseling" may include without limitation (1)
17obtaining a medication history; (2) acquiring a patient's
18allergies and health conditions; (3) facilitation of the
19patient's understanding of the intended use of the medication;
20(4) proper directions for use; (5) significant potential
21adverse events; (6) potential food-drug interactions; and (7)
22the need to be compliant with the medication therapy. A
23pharmacy technician may only participate in the following
24aspects of patient counseling under the supervision of a
25pharmacist: (1) obtaining medication history; (2) providing
26the offer for counseling by a pharmacist or student

 

 

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1pharmacist; and (3) acquiring a patient's allergies and health
2conditions.
3    (s) "Patient profiles" or "patient drug therapy record"
4means the obtaining, recording, and maintenance of patient
5prescription information, including prescriptions for
6controlled substances, and personal information.
7    (t) (Blank).
8    (u) "Medical device" or "device" means an instrument,
9apparatus, implement, machine, contrivance, implant, in vitro
10reagent, or other similar or related article, including any
11component part or accessory, required under federal law to
12bear the label "Caution: Federal law requires dispensing by or
13on the order of a physician". A seller of goods and services
14who, only for the purpose of retail sales, compounds, sells,
15rents, or leases medical devices shall not, by reasons
16thereof, be required to be a licensed pharmacy.
17    (v) "Unique identifier" means an electronic signature,
18handwritten signature or initials, thumb print, or other
19acceptable biometric or electronic identification process as
20approved by the Department.
21    (w) "Current usual and customary retail price" means the
22price that a pharmacy charges to a non-third-party payor.
23    (x) "Automated pharmacy system" means a mechanical system
24located within the confines of the pharmacy or remote location
25that performs operations or activities, other than compounding
26or administration, relative to storage, packaging, dispensing,

 

 

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1or distribution of medication, and which collects, controls,
2and maintains all transaction information.
3    (y) "Drug regimen review" means and includes the
4evaluation of prescription drug orders and patient records for
5(1) known allergies; (2) drug or potential therapy
6contraindications; (3) reasonable dose, duration of use, and
7route of administration, taking into consideration factors
8such as age, gender, and contraindications; (4) reasonable
9directions for use; (5) potential or actual adverse drug
10reactions; (6) drug-drug interactions; (7) drug-food
11interactions; (8) drug-disease contraindications; (9)
12therapeutic duplication; (10) patient laboratory values when
13authorized and available; (11) proper utilization (including
14over or under utilization) and optimum therapeutic outcomes;
15and (12) abuse and misuse.
16    (z) "Electronically transmitted prescription" means a
17prescription that is created, recorded, or stored by
18electronic means; issued and validated with an electronic
19signature; and transmitted by electronic means directly from
20the prescriber to a pharmacy. An electronic prescription is
21not an image of a physical prescription that is transferred by
22electronic means from computer to computer, facsimile to
23facsimile, or facsimile to computer.
24    (aa) "Medication therapy management services" means a
25distinct service or group of services offered by licensed
26pharmacists, physicians licensed to practice medicine in all

 

 

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1its branches, advanced practice registered nurses authorized
2in a written agreement with a physician licensed to practice
3medicine in all its branches, or physician assistants
4authorized in guidelines by a supervising physician that
5optimize therapeutic outcomes for individual patients through
6improved medication use. In a retail or other non-hospital
7pharmacy, medication therapy management services shall consist
8of the evaluation of prescription drug orders and patient
9medication records to resolve conflicts with the following:
10        (1) known allergies;
11        (2) drug or potential therapy contraindications;
12        (3) reasonable dose, duration of use, and route of
13    administration, taking into consideration factors such as
14    age, gender, and contraindications;
15        (4) reasonable directions for use;
16        (5) potential or actual adverse drug reactions;
17        (6) drug-drug interactions;
18        (7) drug-food interactions;
19        (8) drug-disease contraindications;
20        (9) identification of therapeutic duplication;
21        (10) patient laboratory values when authorized and
22    available;
23        (11) proper utilization (including over or under
24    utilization) and optimum therapeutic outcomes; and
25        (12) drug abuse and misuse.
26    "Medication therapy management services" includes the

 

 

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1following:
2        (1) documenting the services delivered and
3    communicating the information provided to patients'
4    prescribers within an appropriate time frame, not to
5    exceed 48 hours;
6        (2) providing patient counseling designed to enhance a
7    patient's understanding and the appropriate use of his or
8    her medications; and
9        (3) providing information, support services, and
10    resources designed to enhance a patient's adherence with
11    his or her prescribed therapeutic regimens.
12    "Medication therapy management services" may also include
13patient care functions authorized by a physician licensed to
14practice medicine in all its branches for his or her
15identified patient or groups of patients under specified
16conditions or limitations in a standing order from the
17physician.
18    "Medication therapy management services" in a licensed
19hospital may also include the following:
20        (1) reviewing assessments of the patient's health
21    status; and
22        (2) following protocols of a hospital pharmacy and
23    therapeutics committee with respect to the fulfillment of
24    medication orders.
25    (bb) "Pharmacist care" means the provision by a pharmacist
26of medication therapy management services, with or without the

 

 

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1dispensing of drugs or devices, intended to achieve outcomes
2that improve patient health, quality of life, and comfort and
3enhance patient safety.
4    (cc) "Protected health information" means individually
5identifiable health information that, except as otherwise
6provided, is:
7        (1) transmitted by electronic media;
8        (2) maintained in any medium set forth in the
9    definition of "electronic media" in the federal Health
10    Insurance Portability and Accountability Act; or
11        (3) transmitted or maintained in any other form or
12    medium.
13    "Protected health information" does not include
14individually identifiable health information found in:
15        (1) education records covered by the federal Family
16    Educational Right and Privacy Act; or
17        (2) employment records held by a licensee in its role
18    as an employer.
19    (dd) "Standing order" means a specific order for a patient
20or group of patients issued by a physician licensed to
21practice medicine in all its branches in Illinois.
22    (ee) "Address of record" means the designated address
23recorded by the Department in the applicant's application file
24or licensee's license file maintained by the Department's
25licensure maintenance unit.
26    (ff) "Home pharmacy" means the location of a pharmacy's

 

 

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1primary operations.
2    (gg) "Email address of record" means the designated email
3address recorded by the Department in the applicant's
4application file or the licensee's license file, as maintained
5by the Department's licensure maintenance unit.
6(Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17;
7100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff.
88-14-18; 101-349, eff. 1-1-20; revised 8-21-20.)
 
9    Section 20-55. The Illinois Public Aid Code is amended by
10changing Section 12-4.35 and by adding Section 5-5.06b as
11follows:
 
12    (305 ILCS 5/5-5.06b new)
13    Sec. 5-5.06b. Dental services. On and after July 1, 2021,
14dental services provided to adults and children under the
15medical assistance program may be established and paid at no
16less than the rates published by the Department and effective
17January 1, 2020 for all local health departments as the fee
18schedule for children and adult recipients but shall include
19the following dental procedures and amounts: D0140 $19.12,
20D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274
21$19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391
22$36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140
23$46.16, D7210 $67.73.
 

 

 

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1    (305 ILCS 5/12-4.35)
2    Sec. 12-4.35. Medical services for certain noncitizens.
3    (a) Notwithstanding Section 1-11 of this Code or Section
420(a) of the Children's Health Insurance Program Act, the
5Department of Healthcare and Family Services may provide
6medical services to noncitizens who have not yet attained 19
7years of age and who are not eligible for medical assistance
8under Article V of this Code or under the Children's Health
9Insurance Program created by the Children's Health Insurance
10Program Act due to their not meeting the otherwise applicable
11provisions of Section 1-11 of this Code or Section 20(a) of the
12Children's Health Insurance Program Act. The medical services
13available, standards for eligibility, and other conditions of
14participation under this Section shall be established by rule
15by the Department; however, any such rule shall be at least as
16restrictive as the rules for medical assistance under Article
17V of this Code or the Children's Health Insurance Program
18created by the Children's Health Insurance Program Act.
19    (a-5) Notwithstanding Section 1-11 of this Code, the
20Department of Healthcare and Family Services may provide
21medical assistance in accordance with Article V of this Code
22to noncitizens over the age of 65 years of age who are not
23eligible for medical assistance under Article V of this Code
24due to their not meeting the otherwise applicable provisions
25of Section 1-11 of this Code, whose income is at or below 100%
26of the federal poverty level after deducting the costs of

 

 

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1medical or other remedial care, and who would otherwise meet
2the eligibility requirements in Section 5-2 of this Code. The
3medical services available, standards for eligibility, and
4other conditions of participation under this Section shall be
5established by rule by the Department; however, any such rule
6shall be at least as restrictive as the rules for medical
7assistance under Article V of this Code.
8    (a-6) By May 30, 2022, notwithstanding Section 1-11 of
9this Code, the Department of Healthcare and Family Services
10may provide medical services to noncitizens 55 years of age
11through 64 years of age who (i) are not eligible for medical
12assistance under Article V of this Code due to their not
13meeting the otherwise applicable provisions of Section 1-11 of
14this Code and (ii) have income at or below 133% of the federal
15poverty level plus 5% for the applicable family size as
16determined under applicable federal law and regulations.
17Persons eligible for medical services under this amendatory
18Act of the 102nd General Assembly shall receive benefits
19identical to the benefits provided under the Health Benefits
20Service Package as that term is defined in subsection (m) of
21Section 5-1.1 of this Code.
22    (b) The Department is authorized to take any action,
23including without limitation cessation or limitation of
24enrollment, reduction of available medical services, and
25changing standards for eligibility, that is deemed necessary
26by the Department during a State fiscal year to assure that

 

 

10200SB2017ham002- 553 -LRB102 16155 JWD 27453 a

1payments under this Section do not exceed available funds.
2    (c) Continued enrollment of individuals into the program
3created under subsection (a) of this Section in any fiscal
4year is contingent upon continued enrollment of individuals
5into the Children's Health Insurance Program during that
6fiscal year.
7    (d) (Blank).
8(Source: P.A. 101-636, eff. 6-10-20.)
 
9    Section 20-60. The Children's Mental Health Act of 2003 is
10amended by changing Section 5 as follows:
 
11    (405 ILCS 49/5)
12    Sec. 5. Children's Mental Health Plan.
13    (a) The State of Illinois shall develop a Children's
14Mental Health Plan containing short-term and long-term
15recommendations to provide comprehensive, coordinated mental
16health prevention, early intervention, and treatment services
17for children from birth through age 18. This Plan shall
18include but not be limited to:
19        (1) Coordinated provider services and interagency
20    referral networks for children from birth through age 18
21    to maximize resources and minimize duplication of
22    services.
23        (2) Guidelines for incorporating social and emotional
24    development into school learning standards and educational

 

 

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1    programs, pursuant to Section 15 of this Act.
2        (3) Protocols for implementing screening and
3    assessment of children prior to any admission to an
4    inpatient hospital for psychiatric services, pursuant to
5    subsection (a) of Section 5-5.23 of the Illinois Public
6    Aid Code.
7        (4) Recommendations regarding a State budget for
8    children's mental health prevention, early intervention,
9    and treatment across all State agencies.
10        (5) Recommendations for State and local mechanisms for
11    integrating federal, State, and local funding sources for
12    children's mental health.
13        (6) Recommendations for building a qualified and
14    adequately trained workforce prepared to provide mental
15    health services for children from birth through age 18 and
16    their families.
17        (7) Recommendations for facilitating research on best
18    practices and model programs, and dissemination of this
19    information to Illinois policymakers, practitioners, and
20    the general public through training, technical assistance,
21    and educational materials.
22        (8) Recommendations for a comprehensive, multi-faceted
23    public awareness campaign to reduce the stigma of mental
24    illness and educate families, the general public, and
25    other key audiences about the benefits of children's
26    social and emotional development, and how to access

 

 

10200SB2017ham002- 555 -LRB102 16155 JWD 27453 a

1    services.
2        (9) Recommendations for creating a quality-driven
3    children's mental health system with shared accountability
4    among key State agencies and programs that conducts
5    ongoing needs assessments, uses outcome indicators and
6    benchmarks to measure progress, and implements quality
7    data tracking and reporting systems.
8        (10) Recommendations for ensuring all Illinois youth
9    receive mental health education and have access to mental
10    health care in the school setting. In developing these
11    recommendations, the Children's Mental Health Partnership
12    created under subsection (b) shall consult with the State
13    Board of Education, education practitioners, including,
14    but not limited to, administrators, regional
15    superintendents of schools, teachers, and school support
16    personnel, health care professionals, including mental
17    health professionals and child health leaders, disability
18    advocates, and other representatives as necessary to
19    ensure the interests of all students are represented.
20    (b) The Children's Mental Health Partnership (hereafter
21referred to as "the Partnership") is created. The Partnership
22shall have the responsibility of developing and monitoring the
23implementation of the Children's Mental Health Plan as
24approved by the Governor. The Children's Mental Health
25Partnership shall be comprised of: the Secretary of Human
26Services or his or her designee; the State Superintendent of

 

 

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1Education or his or her designee; the directors of the
2departments of Children and Family Services, Healthcare and
3Family Services, Public Health, and Juvenile Justice, or their
4designees; the head of the Illinois Violence Prevention
5Authority, or his or her designee; the Attorney General or his
6or her designee; up to 25 representatives of community mental
7health authorities and statewide mental health, children and
8family advocacy, early childhood, education, health, substance
9abuse, violence prevention, and juvenile justice organizations
10or associations, to be appointed by the Governor; and 2
11members of each caucus of the House of Representatives and
12Senate appointed by the Speaker of the House of
13Representatives and the President of the Senate, respectively.
14The Governor shall appoint the Partnership Chair and shall
15designate a Governor's staff liaison to work with the
16Partnership.
17    (c) The Partnership shall submit a Preliminary Plan to the
18Governor on September 30, 2004 and shall submit the Final Plan
19on June 30, 2005. Thereafter, on September 30 of each year, the
20Partnership shall submit an annual report to the Governor on
21the progress of Plan implementation and recommendations for
22revisions in the Plan. The Final Plan and annual reports
23submitted in subsequent years shall include estimates of
24savings achieved in prior fiscal years under subsection (a) of
25Section 5-5.23 of the Illinois Public Aid Code and federal
26financial participation received under subsection (b) of

 

 

10200SB2017ham002- 557 -LRB102 16155 JWD 27453 a

1Section 5-5.23 of that Code. The Department of Healthcare and
2Family Services shall provide technical assistance in
3developing these estimates and reports.
4(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)
 
5    Section 20-62. The Compassionate Use of Medical Cannabis
6Program Act is amended by changing Section 62 as follows:
 
7    (410 ILCS 130/62)
8    Sec. 62. Opioid Alternative Pilot Program.
9    (a) The Department of Public Health shall establish the
10Opioid Alternative Pilot Program. Licensed dispensing
11organizations shall allow persons with a written certification
12from a certifying health care professional under Section 36 to
13purchase medical cannabis upon enrollment in the Opioid
14Alternative Pilot Program. The Department of Public Health
15shall adopt rules or establish procedures allowing qualified
16veterans to participate in the Opioid Alternative Pilot
17Program. For a person to receive medical cannabis under this
18Section, the person must present the written certification
19along with a valid driver's license or state identification
20card to the licensed dispensing organization specified in his
21or her application. The dispensing organization shall verify
22the person's status as an Opioid Alternative Pilot Program
23participant through the Department of Public Health's online
24verification system.

 

 

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1    (b) The Opioid Alternative Pilot Program shall be limited
2to participation by Illinois residents age 21 and older.
3    (c) The Department of Financial and Professional
4Regulation shall specify that all licensed dispensing
5organizations participating in the Opioid Alternative Pilot
6Program use the Illinois Cannabis Tracking System. The
7Department of Public Health shall establish and maintain the
8Illinois Cannabis Tracking System. The Illinois Cannabis
9Tracking System shall be used to collect information about all
10persons participating in the Opioid Alternative Pilot Program
11and shall be used to track the sale of medical cannabis for
12verification purposes.
13    Each dispensing organization shall retain a copy of the
14Opioid Alternative Pilot Program certification and other
15identifying information as required by the Department of
16Financial and Professional Regulation, the Department of
17Public Health, and the Illinois State Police in the Illinois
18Cannabis Tracking System.
19    The Illinois Cannabis Tracking System shall be accessible
20to the Department of Financial and Professional Regulation,
21Department of Public Health, Department of Agriculture, and
22the Illinois State Police.
23    The Department of Financial and Professional Regulation in
24collaboration with the Department of Public Health shall
25specify the data requirements for the Opioid Alternative Pilot
26Program by licensed dispensing organizations; including, but

 

 

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1not limited to, the participant's full legal name, address,
2and date of birth, date on which the Opioid Alternative Pilot
3Program certification was issued, length of the participation
4in the Program, including the start and end date to purchase
5medical cannabis, name of the issuing physician, copy of the
6participant's current driver's license or State identification
7card, and phone number.
8    The Illinois Cannabis Tracking System shall provide
9verification of a person's participation in the Opioid
10Alternative Pilot Program for law enforcement at any time and
11on any day.
12    (d) The certification for Opioid Alternative Pilot Program
13participant must be issued by a certifying health care
14professional who is licensed to practice in Illinois under the
15Medical Practice Act of 1987, the Nurse Practice Act, or the
16Physician Assistant Practice Act of 1987 and who is in good
17standing and holds a controlled substances license under
18Article III of the Illinois Controlled Substances Act.
19    The certification for an Opioid Alternative Pilot Program
20participant shall be written within 90 days before the
21participant submits his or her certification to the dispensing
22organization.
23    The written certification uploaded to the Illinois
24Cannabis Tracking System shall be accessible to the Department
25of Public Health.
26    (e) Upon verification of the individual's valid

 

 

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1certification and enrollment in the Illinois Cannabis Tracking
2System, the dispensing organization may dispense the medical
3cannabis, in amounts not exceeding 2.5 ounces of medical
4cannabis per 14-day period to the participant at the
5participant's specified dispensary for no more than 90 days.
6    An Opioid Alternative Pilot Program participant shall not
7be registered as a medical cannabis cardholder. The dispensing
8organization shall verify that the person is not an active
9registered qualifying patient prior to enrollment in the
10Opioid Alternative Pilot Program and each time medical
11cannabis is dispensed.
12    Upon receipt of a written certification under the Opioid
13Alternative Pilot Program, the Department of Public Health
14shall electronically forward the patient's identification
15information to the Prescription Monitoring Program established
16under the Illinois Controlled Substances Act and certify that
17the individual is permitted to engage in the medical use of
18cannabis. For the purposes of patient care, the Prescription
19Monitoring Program shall make a notation on the person's
20prescription record stating that the person has a written
21certification under the Opioid Alternative Pilot Program and
22is a patient who is entitled to the lawful medical use of
23cannabis. If the person is no longer authorized to engage in
24the medical use of cannabis, the Department of Public Health
25shall notify the Prescription Monitoring Program and
26Department of Human Services to remove the notation from the

 

 

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1person's record. The Department of Human Services and the
2Prescription Monitoring Program shall establish a system by
3which the information may be shared electronically. This
4confidential list may not be combined or linked in any manner
5with any other list or database except as provided in this
6Section.
7    (f) An Opioid Alternative Pilot Program participant shall
8not be considered a qualifying patient with a debilitating
9medical condition under this Act and shall be provided access
10to medical cannabis solely for the duration of the
11participant's certification. Nothing in this Section shall be
12construed to limit or prohibit an Opioid Alternative Pilot
13Program participant who has a debilitating medical condition
14from applying to the Compassionate Use of Medical Cannabis
15Program.
16    (g) A person with a provisional registration under Section
1755 shall not be considered an Opioid Alternative Pilot Program
18participant.
19    (h) The Department of Financial and Professional
20Regulation and the Department of Public Health shall submit
21emergency rulemaking to implement the changes made by this
22amendatory Act of the 100th General Assembly by December 1,
232018. The Department of Financial and Professional Regulation,
24the Department of Agriculture, the Department of Human
25Services, the Department of Public Health, and the Illinois
26State Police shall utilize emergency purchase authority for 12

 

 

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1months after the effective date of this amendatory Act of the
2100th General Assembly for the purpose of implementing the
3changes made by this amendatory Act of the 100th General
4Assembly.
5    (i) Dispensing organizations are not authorized to
6dispense medical cannabis to Opioid Alternative Pilot Program
7participants until administrative rules are approved by the
8Joint Committee on Administrative Rules and go into effect.
9    (j) The provisions of this Section are inoperative on and
10after July 1, 2025 2020.
11(Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.)
 
12    Section 20-65. The Cadmium-Safe Kids Act is amended by
13changing Section 30 as follows:
 
14    (430 ILCS 140/30)
15    Sec. 30. Enforcement and penalties.
16    (a) The Attorney General is responsible for administering
17and ensuring compliance with this Act, including the
18development and adoption of any rules, if necessary, for the
19implementation and enforcement of this Act.
20    (b) The Attorney General shall develop and implement a
21process for receiving and handling complaints from individuals
22regarding possible violations of this Act.
23    (c) The Attorney General may conduct any investigation
24deemed necessary regarding possible violations of this Act

 

 

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1including, without limitation, the issuance of subpoenas to:
2(i) require the filing of a statement or report or answer
3interrogatories in writing as to all information relevant to
4the alleged violations; (ii) examine under oath any person who
5possesses knowledge or information directly related to the
6alleged violations; and (iii) examine any record, book,
7document, account, or paper necessary to investigate the
8alleged violation.
9    (d) Service by the Attorney General of any notice
10requiring a person to file a statement or report, or of a
11subpoena upon any person, shall be made:
12        (1) personally by delivery of a duly executed copy
13    thereof to the person to be served or, if a person is not a
14    natural person, in the manner provided in the Code of
15    Civil Procedure when a complaint is filed; or
16        (2) by mailing by certified mail a duly executed copy
17    thereof to the person to be served at his or her last known
18    abode or principal place of business within this State.
19    (e) If the Attorney General determines that there is a
20reason to believe that a violation of the Act has occurred,
21then the Attorney General may bring an action in the name of
22the People of the State to obtain temporary, preliminary, or
23permanent injunctive relief for any act, policy, or practice
24that violates this Act.
25    (f) If any person fails or refuses to file any statement or
26report, or obey any subpoena, issued pursuant to subsection

 

 

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1(c) of this Section, then the Attorney General may proceed to
2initiate a civil action pursuant to subsection (e) of this
3Section, or file a complaint in the circuit court for the
4granting of injunctive relief, including restraining the
5conduct that is alleged to violate this Act until the person
6files the statement or report, or obeys the subpoena.
7    (g) Relief that may be granted.
8        (1) In any civil action brought pursuant to subsection
9    (e) of this Section, the Attorney General may obtain as a
10    remedy, equitable relief (including any permanent or
11    preliminary injunction, temporary restraining order, or
12    other order, including an order enjoining the defendant
13    from engaging in a violation or ordering any action as may
14    be appropriate). In addition, the Attorney General may
15    request and the Court may impose a civil penalty in an
16    amount not to exceed $50,000 for each violation. For
17    purposes of this subsection, each item and each standard
18    constitutes a separate violation.
19        (2) A civil penalty imposed or a settlement or other
20    payment made pursuant to this Act shall be made payable to
21    the Attorney General's State Projects and Court Ordered
22    Distribution Fund, which is created as a special fund in
23    the State Treasury. This paragraph shall constitute a
24    continuing appropriation of the amounts received by this
25    Fund from any source. Moneys in the Fund shall be used for
26    the performance of any function pertaining to the exercise

 

 

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1    of the duties of the Attorney General. Money in the Fund
2    shall be used, subject to appropriation, for the
3    performance of any function pertaining to the exercise of
4    the duties of the Attorney General including but not
5    limited to enforcement of any law of this State, product
6    testing, and conducting public education programs.
7        (3) Any funds collected under this Section in an
8    action in which the State's Attorney has prevailed shall
9    be retained by the county in which he or she serves.
10    (h) The penalties and injunctions provided in this Act are
11in addition to any penalties, injunctions, or other relief
12provided under any other law. Nothing in this Act shall bar a
13cause of action by the State for any other penalty,
14injunction, or relief provided by any other law.
15(Source: P.A. 96-1379, eff. 7-29-10.)
 
16    Section 20-70. The State's Attorneys Appellate
17Prosecutor's Act is amended by changing Sections 3, 4.12, 9,
18and 9.01 as follows:
 
19    (725 ILCS 210/3)  (from Ch. 14, par. 203)
20    Sec. 3. There is created the Office of the State's
21Attorneys Appellate Prosecutor as a judicial agency of state
22government.
23    (a) The Office of the State's Attorneys Appellate
24Prosecutor shall be governed by a board of governors which

 

 

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1shall consist of 10 members as follows:
2        (1) Eight State's Attorneys, 2 to be elected from each
3    District containing less than 3,000,000 inhabitants;
4        (2) The State's Attorney of Cook County or his or her
5    designee; and
6        (3) One State's Attorney to be bi-annually annually
7    appointed by the other 9 members.
8    (b) Voting for elected members shall be by District with
9each of the State's Attorneys voting from their respective
10district. Each board member must be duly elected or appointed
11and serving as State's Attorney in the district from which he
12was elected or appointed.
13    (c) Elected members shall serve for a term of 2 years
14commencing upon their election and until their successors are
15duly elected or appointed and qualified.
16    (d) An bi-annually annual election of members of the board
17shall be held within 30 days prior or subsequent to the
18beginning of the each odd numbered calendar fiscal year, and
19the board shall certify the results to the Secretary of State.
20    (e) The board shall promulgate rules of procedure for the
21election of its members and the conduct of its meetings and
22shall elect a Chairman and a Vice-Chairman and such other
23officers as it deems appropriate. The board shall meet at
24least once every 3 months, and in addition thereto as directed
25by the Chairman, or upon the special call of any 5 members of
26the board, in writing, sent to the Chairman, designating the

 

 

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1time and place of the meeting.
2    (f) Five members of the board shall constitute a quorum
3for the purpose of transacting business.
4    (g) Members of the board shall serve without compensation,
5but shall be reimbursed for necessary expenses incurred in the
6performance of their duties.
7    (h) A position shall be vacated by either a member's
8resignation, removal or inability to serve as State's
9Attorney.
10    (i) Vacancies on the board of elected members shall be
11filled within 90 days of the occurrence of the vacancy by a
12special election held by the State's Attorneys in the district
13where the vacancy occurred. Vacancies on the board of the
14appointed member shall be filled within 90 days of the
15occurrence of the vacancy by a special election by the
16members. In the case of a special election, the tabulation and
17certification of the results may be conducted at any regularly
18scheduled quarterly or special meeting called for that
19purpose. A member elected or appointed to fill such position
20shall serve for the unexpired term of the member whom he is
21succeeding. Any member may be re-elected or re-appointed for
22additional terms.
23(Source: P.A. 99-208, eff. 7-30-15.)
 
24    (725 ILCS 210/4.12)
25    Sec. 4.12. Best Practices Protocol Committee. The Board

 

 

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1may shall establish a Best Practices Protocol Committee which
2may shall evaluate and recommend a Best Practices Protocol on
3specific issues related to the implementation of the criminal
4justice system investigation and prosecution of serious
5criminal offenses. The Best Practices Committee may shall
6review the causes of wrongful convictions and make
7recommendations to improve and enhance public safety, with due
8consideration for the rights of the accused and the rights of
9crime victims. The Best Practices Protocol Committee shall:
10        (1) Propose enhanced procedures relevant to the
11    investigation and prosecution of criminal offenses.
12        (2) Collaborate with law enforcement partners in the
13    development of enhanced procedures.
14        (3) Review public and private sector reports dealing
15    with reduction of wrongful convictions.
16        (4) Identify and assess innovations to the criminal
17    justice system.
18        (5) Examine scientific studies concerning new
19    procedures.
20        (6) Create training programs for prosecutors and
21    police on the best practice protocols developed by the
22    Committee in collaboration with law enforcement.
23        (7) Review specific proposals submitted by the General
24    Assembly by way of resolution and report back its findings
25    and recommendations in a timely manner.
26(Source: P.A. 98-938, eff. 8-15-14.)
 

 

 

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1    (725 ILCS 210/9)  (from Ch. 14, par. 209)
2    Sec. 9. There is created a special fund in the State
3Treasury designated as the State's Attorneys Appellate
4Prosecutor's County Fund which is to be held in trust for this
5purpose. It shall be funded from contributions collected from
6the counties in the program, other than moneys received from
7the counties for the programs and publications authorized by
8Section 4.10 of this Act. The contributions shall be based on
9proportional pro rated shares as determined by the board based
10on the populations of the participating counties and their
11level of participation. This fund is to be used exclusively
12for the expenses of the Office.
13(Source: P.A. 84-1062.)
 
14    (725 ILCS 210/9.01)  (from Ch. 14, par. 209.01)
15    Sec. 9.01. The For State fiscal years beginning on or
16after July 1, 2017, the General Assembly shall appropriate
17money for the expenses of the Office, other than the expenses
18of the Office incident to the programs and publications
19authorized by Section 4.10 of this Act, from such Funds and in
20such amounts as it may determine except for employees in the
21collective bargaining unit, for which all personal services
22expenses shall be paid from the General Revenue Fund.
23(Source: P.A. 101-10, eff. 6-5-19.)
 

 

 

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1    Section 20-80. The Workers' Compensation Act is amended by
2changing Sections 13 and 14 as follows:
 
3    (820 ILCS 305/13)  (from Ch. 48, par. 138.13)
4    Sec. 13. There is created an Illinois Workers'
5Compensation Commission consisting of 10 members to be
6appointed by the Governor, by and with the consent of the
7Senate, 3 of whom shall be representative citizens of the
8employing class operating under this Act and 3 of whom shall be
9from a labor organization recognized under the National Labor
10Relations Act or an attorney who has represented labor
11organizations or has represented employees in workers'
12compensation cases, and 4 of whom shall be representative
13citizens not identified with either the employing or employee
14classes. Not more than 6 members of the Commission shall be of
15the same political party.
16    One of the members not identified with either the
17employing or employee classes shall be designated by the
18Governor as Chairman. The Chairman shall be the chief
19administrative and executive officer of the Commission; and he
20or she shall have general supervisory authority over all
21personnel of the Commission, including arbitrators and
22Commissioners, and the final authority in all administrative
23matters relating to the Commissioners, including but not
24limited to the assignment and distribution of cases and
25assignment of Commissioners to the panels, except in the

 

 

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1promulgation of procedural rules and orders under Section 16
2and in the determination of cases under this Act.
3    Notwithstanding the general supervisory authority of the
4Chairman, each Commissioner, except those assigned to the
5temporary panel, shall have the authority to hire and
6supervise 2 staff attorneys each. Such staff attorneys shall
7report directly to the individual Commissioner.
8    A formal training program for newly-appointed
9Commissioners shall be implemented. The training program shall
10include the following:
11        (a) substantive and procedural aspects of the office
12    of Commissioner;
13        (b) current issues in workers' compensation law and
14    practice;
15        (c) medical lectures by specialists in areas such as
16    orthopedics, ophthalmology, psychiatry, rehabilitation
17    counseling;
18        (d) orientation to each operational unit of the
19    Illinois Workers' Compensation Commission;
20        (e) observation of experienced arbitrators and
21    Commissioners conducting hearings of cases, combined with
22    the opportunity to discuss evidence presented and rulings
23    made;
24        (f) the use of hypothetical cases requiring the
25    newly-appointed Commissioner to issue judgments as a means
26    to evaluating knowledge and writing ability;

 

 

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1        (g) writing skills;
2        (h) professional and ethical standards pursuant to
3    Section 1.1 of this Act;
4        (i) detection of workers' compensation fraud and
5    reporting obligations of Commission employees and
6    appointees;
7        (j) standards of evidence-based medical treatment and
8    best practices for measuring and improving quality and
9    health care outcomes in the workers' compensation system,
10    including but not limited to the use of the American
11    Medical Association's "Guides to the Evaluation of
12    Permanent Impairment" and the practice of utilization
13    review; and
14        (k) substantive and procedural aspects of coal
15    workers' pneumoconiosis (black lung) cases.
16    A formal and ongoing professional development program
17including, but not limited to, the above-noted areas shall be
18implemented to keep Commissioners informed of recent
19developments and issues and to assist them in maintaining and
20enhancing their professional competence. Each Commissioner
21shall complete 20 hours of training in the above-noted areas
22during every 2 years such Commissioner shall remain in office.
23    The Commissioner candidates, other than the Chairman, must
24meet one of the following qualifications: (a) licensed to
25practice law in the State of Illinois; or (b) served as an
26arbitrator at the Illinois Workers' Compensation Commission

 

 

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1for at least 3 years; or (c) has at least 4 years of
2professional labor relations experience. The Chairman
3candidate must have public or private sector management and
4budget experience, as determined by the Governor.
5    Each Commissioner shall devote full time to his duties and
6any Commissioner who is an attorney-at-law shall not engage in
7the practice of law, nor shall any Commissioner hold any other
8office or position of profit under the United States or this
9State or any municipal corporation or political subdivision of
10this State, nor engage in any other business, employment, or
11vocation.
12    The term of office of each member of the Commission
13holding office on the effective date of this amendatory Act of
141989 is abolished, but the incumbents shall continue to
15exercise all of the powers and be subject to all of the duties
16of Commissioners until their respective successors are
17appointed and qualified.
18    The Illinois Workers' Compensation Commission shall
19administer this Act.
20    In the promulgation of procedural rules, the determination
21of cases heard en banc, and other matters determined by the
22full Commission, the Chairman's vote shall break a tie in the
23event of a tie vote.
24    The members shall be appointed by the Governor, with the
25advice and consent of the Senate, as follows:
26        (a) After the effective date of this amendatory Act of

 

 

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1    1989, 3 members, at least one of each political party, and
2    one of whom shall be a representative citizen of the
3    employing class operating under this Act, one of whom
4    shall be a representative citizen of the class of
5    employees covered under this Act, and one of whom shall be
6    a representative citizen not identified with either the
7    employing or employee classes, shall be appointed to hold
8    office until the third Monday in January of 1993, and
9    until their successors are appointed and qualified, and 4
10    members, one of whom shall be a representative citizen of
11    the employing class operating under this Act, one of whom
12    shall be a representative citizen of the class of
13    employees covered in this Act, and two of whom shall be
14    representative citizens not identified with either the
15    employing or employee classes, one of whom shall be
16    designated by the Governor as Chairman (at least one of
17    each of the two major political parties) shall be
18    appointed to hold office until the third Monday of January
19    in 1991, and until their successors are appointed and
20    qualified.
21        (a-5) Notwithstanding any other provision of this
22    Section, the term of each member of the Commission who was
23    appointed by the Governor and is in office on June 30, 2003
24    shall terminate at the close of business on that date or
25    when all of the successor members to be appointed pursuant
26    to this amendatory Act of the 93rd General Assembly have

 

 

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1    been appointed by the Governor, whichever occurs later. As
2    soon as possible, the Governor shall appoint persons to
3    fill the vacancies created by this amendatory Act. Of the
4    initial commissioners appointed pursuant to this
5    amendatory Act of the 93rd General Assembly, 3 shall be
6    appointed for terms ending on the third Monday in January,
7    2005, and 4 shall be appointed for terms ending on the
8    third Monday in January, 2007.
9        (a-10) After the effective date of this amendatory Act
10    of the 94th General Assembly, the Commission shall be
11    increased to 10 members. As soon as possible after the
12    effective date of this amendatory Act of the 94th General
13    Assembly, the Governor shall appoint, by and with the
14    consent of the Senate, the 3 members added to the
15    Commission under this amendatory Act of the 94th General
16    Assembly, one of whom shall be a representative citizen of
17    the employing class operating under this Act, one of whom
18    shall be a representative of the class of employees
19    covered under this Act, and one of whom shall be a
20    representative citizen not identified with either the
21    employing or employee classes. Of the members appointed
22    under this amendatory Act of the 94th General Assembly,
23    one shall be appointed for a term ending on the third
24    Monday in January, 2007, and 2 shall be appointed for
25    terms ending on the third Monday in January, 2009, and
26    until their successors are appointed and qualified.

 

 

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1        (b) Members shall thereafter be appointed to hold
2    office for terms of 4 years from the third Monday in
3    January of the year of their appointment, and until their
4    successors are appointed and qualified. All such
5    appointments shall be made so that the composition of the
6    Commission is in accordance with the provisions of the
7    first paragraph of this Section.
8    Each Commissioner shall receive an annual salary equal to
970% of that of a Circuit Court Judge in the Judicial Circuit
10constituted by the First Judicial District under the Salaries
11Act; the Chairman shall receive an annual salary of 5% more
12than the other Commissioners.
13    The Chairman shall receive an annual salary of $42,500, or
14a salary set by the Compensation Review Board, whichever is
15greater, and each other member shall receive an annual salary
16of $38,000, or a salary set by the Compensation Review Board,
17whichever is greater.
18    In case of a vacancy in the office of a Commissioner during
19the recess of the Senate, the Governor shall make a temporary
20appointment until the next meeting of the Senate, when he
21shall nominate some person to fill such office. Any person so
22nominated who is confirmed by the Senate shall hold office
23during the remainder of the term and until his successor is
24appointed and qualified.
25    The Illinois Workers' Compensation Commission created by
26this amendatory Act of 1989 shall succeed to all the rights,

 

 

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1powers, duties, obligations, records and other property and
2employees of the Industrial Commission which it replaces as
3modified by this amendatory Act of 1989 and all applications
4and reports to actions and proceedings of such prior
5Industrial Commission shall be considered as applications and
6reports to actions and proceedings of the Illinois Workers'
7Compensation Commission created by this amendatory Act of
81989.
9    Notwithstanding any other provision of this Act, in the
10event the Chairman shall make a finding that a member is or
11will be unavailable to fulfill the responsibilities of his or
12her office, the Chairman shall advise the Governor and the
13member in writing and shall designate a certified arbitrator
14to serve as acting Commissioner. The certified arbitrator
15shall act as a Commissioner until the member resumes the
16duties of his or her office or until a new member is appointed
17by the Governor, by and with the consent of the Senate, if a
18vacancy occurs in the office of the Commissioner, but in no
19event shall a certified arbitrator serve in the capacity of
20Commissioner for more than 6 months from the date of
21appointment by the Chairman. A finding by the Chairman that a
22member is or will be unavailable to fulfill the
23responsibilities of his or her office shall be based upon
24notice to the Chairman by a member that he or she will be
25unavailable or facts and circumstances made known to the
26Chairman which lead him to reasonably find that a member is

 

 

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1unavailable to fulfill the responsibilities of his or her
2office. The designation of a certified arbitrator to act as a
3Commissioner shall be considered representative of citizens
4not identified with either the employing or employee classes
5and the arbitrator shall serve regardless of his or her
6political affiliation. A certified arbitrator who serves as an
7acting Commissioner shall have all the rights and powers of a
8Commissioner, including salary.
9    Notwithstanding any other provision of this Act, the
10Governor shall appoint a special panel of Commissioners
11comprised of 3 members who shall be chosen by the Governor, by
12and with the consent of the Senate, from among the current
13ranks of certified arbitrators. Three members shall hold
14office until the Commission in consultation with the Governor
15determines that the caseload on review has been reduced
16sufficiently to allow cases to proceed in a timely manner or
17for a term of 18 months from the effective date of their
18appointment by the Governor, whichever shall be earlier. The 3
19members shall be considered representative of citizens not
20identified with either the employing or employee classes and
21shall serve regardless of political affiliation. Each of the 3
22members shall have only such rights and powers of a
23Commissioner necessary to dispose of those cases assigned to
24the special panel. Each of the 3 members appointed to the
25special panel shall receive the same salary as other
26Commissioners for the duration of the panel.

 

 

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1    The Commission may have an Executive Director; if so, the
2Executive Director shall be appointed by the Governor with the
3advice and consent of the Senate. The salary and duties of the
4Executive Director shall be fixed by the Commission.
5    On the effective date of this amendatory Act of the 93rd
6General Assembly, the name of the Industrial Commission is
7changed to the Illinois Workers' Compensation Commission.
8References in any law, appropriation, rule, form, or other
9document: (i) to the Industrial Commission are deemed, in
10appropriate contexts, to be references to the Illinois
11Workers' Compensation Commission for all purposes; (ii) to the
12Industrial Commission Operations Fund are deemed, in
13appropriate contexts, to be references to the Illinois
14Workers' Compensation Commission Operations Fund for all
15purposes; (iii) to the Industrial Commission Operations Fund
16Fee are deemed, in appropriate contexts, to be references to
17the Illinois Workers' Compensation Commission Operations Fund
18Fee for all purposes; and (iv) to the Industrial Commission
19Operations Fund Surcharge are deemed, in appropriate contexts,
20to be references to the Illinois Workers' Compensation
21Commission Operations Fund Surcharge for all purposes.
22(Source: P.A. 101-384, eff. 1-1-20.)
 
23    (820 ILCS 305/14)  (from Ch. 48, par. 138.14)
24    Sec. 14. The Commission shall appoint a secretary, an
25assistant secretary, and arbitrators and shall employ such

 

 

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1assistants and clerical help as may be necessary. Arbitrators
2shall be appointed pursuant to this Section, notwithstanding
3any provision of the Personnel Code.
4    Each arbitrator appointed after June 28, 2011 shall be
5required to demonstrate in writing his or her knowledge of and
6expertise in the law of and judicial processes of the Workers'
7Compensation Act and the Workers' Occupational Diseases Act.
8    A formal training program for newly-hired arbitrators
9shall be implemented. The training program shall include the
10following:
11        (a) substantive and procedural aspects of the
12    arbitrator position;
13        (b) current issues in workers' compensation law and
14    practice;
15        (c) medical lectures by specialists in areas such as
16    orthopedics, ophthalmology, psychiatry, rehabilitation
17    counseling;
18        (d) orientation to each operational unit of the
19    Illinois Workers' Compensation Commission;
20        (e) observation of experienced arbitrators conducting
21    hearings of cases, combined with the opportunity to
22    discuss evidence presented and rulings made;
23        (f) the use of hypothetical cases requiring the
24    trainee to issue judgments as a means to evaluating
25    knowledge and writing ability;
26        (g) writing skills;

 

 

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1        (h) professional and ethical standards pursuant to
2    Section 1.1 of this Act;
3        (i) detection of workers' compensation fraud and
4    reporting obligations of Commission employees and
5    appointees;
6        (j) standards of evidence-based medical treatment and
7    best practices for measuring and improving quality and
8    health care outcomes in the workers' compensation system,
9    including but not limited to the use of the American
10    Medical Association's "Guides to the Evaluation of
11    Permanent Impairment" and the practice of utilization
12    review; and
13        (k) substantive and procedural aspects of coal
14    workers' pneumoconiosis (black lung) cases.
15    A formal and ongoing professional development program
16including, but not limited to, the above-noted areas shall be
17implemented to keep arbitrators informed of recent
18developments and issues and to assist them in maintaining and
19enhancing their professional competence. Each arbitrator shall
20complete 20 hours of training in the above-noted areas during
21every 2 years such arbitrator shall remain in office.
22    Each arbitrator shall devote full time to his or her
23duties and shall serve when assigned as an acting Commissioner
24when a Commissioner is unavailable in accordance with the
25provisions of Section 13 of this Act. Any arbitrator who is an
26attorney-at-law shall not engage in the practice of law, nor

 

 

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1shall any arbitrator hold any other office or position of
2profit under the United States or this State or any municipal
3corporation or political subdivision of this State.
4Notwithstanding any other provision of this Act to the
5contrary, an arbitrator who serves as an acting Commissioner
6in accordance with the provisions of Section 13 of this Act
7shall continue to serve in the capacity of Commissioner until
8a decision is reached in every case heard by that arbitrator
9while serving as an acting Commissioner.
10    Notwithstanding any other provision of this Section, the
11term of all arbitrators serving on June 28, 2011 (the
12effective date of Public Act 97-18), including any arbitrators
13on administrative leave, shall terminate at the close of
14business on July 1, 2011, but the incumbents shall continue to
15exercise all of their duties until they are reappointed or
16their successors are appointed.
17    On and after June 28, 2011 (the effective date of Public
18Act 97-18), arbitrators shall be appointed to 3-year terms as
19follows:
20        (1) All appointments shall be made by the Governor
21    with the advice and consent of the Senate.
22        (2) For their initial appointments, 12 arbitrators
23    shall be appointed to terms expiring July 1, 2012; 12
24    arbitrators shall be appointed to terms expiring July 1,
25    2013; and all additional arbitrators shall be appointed to
26    terms expiring July 1, 2014. Thereafter, all arbitrators

 

 

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1    shall be appointed to 3-year terms.
2    Upon the expiration of a term, the Chairman shall evaluate
3the performance of the arbitrator and may recommend to the
4Governor that he or she be reappointed to a second or
5subsequent term by the Governor with the advice and consent of
6the Senate.
7    Each arbitrator appointed on or after June 28, 2011 (the
8effective date of Public Act 97-18) and who has not previously
9served as an arbitrator for the Commission shall be required
10to be authorized to practice law in this State by the Supreme
11Court, and to maintain this authorization throughout his or
12her term of employment.
13    The performance of all arbitrators shall be reviewed by
14the Chairman on an annual basis. The Chairman shall allow
15input from the Commissioners in all such reviews.
16    The Commission shall assign no fewer than 3 arbitrators to
17each hearing site. The Commission shall establish a procedure
18to ensure that the arbitrators assigned to each hearing site
19are assigned cases on a random basis. No arbitrator shall hear
20cases in any county, other than Cook County, for more than 2
21years in each 3-year term.
22    The Secretary and each arbitrator shall receive a per
23annum salary of 5% $4,000 less than the per annum salary of
24members of The Illinois Workers' Compensation Commission as
25provided in Section 13 of this Act, payable in equal monthly
26installments.

 

 

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1    The members of the Commission, Arbitrators and other
2employees whose duties require them to travel, shall have
3reimbursed to them their actual traveling expenses and
4disbursements made or incurred by them in the discharge of
5their official duties while away from their place of residence
6in the performance of their duties.
7    The Commission shall provide itself with a seal for the
8authentication of its orders, awards and proceedings upon
9which shall be inscribed the name of the Commission and the
10words "Illinois--Seal".
11    The Secretary or Assistant Secretary, under the direction
12of the Commission, shall have charge and custody of the seal of
13the Commission and also have charge and custody of all
14records, files, orders, proceedings, decisions, awards and
15other documents on file with the Commission. He shall furnish
16certified copies, under the seal of the Commission, of any
17such records, files, orders, proceedings, decisions, awards
18and other documents on file with the Commission as may be
19required. Certified copies so furnished by the Secretary or
20Assistant Secretary shall be received in evidence before the
21Commission or any Arbitrator thereof, and in all courts,
22provided that the original of such certified copy is otherwise
23competent and admissible in evidence. The Secretary or
24Assistant Secretary shall perform such other duties as may be
25prescribed from time to time by the Commission.
26(Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)
 

 

 

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1
ARTICLE 25. HORSE RACING PURSE EQUITY FUND

 
2    Section 25-5. The State Finance Act is amended by adding
3Sections 5.941 and 6z-129 as follows:
 
4    (30 ILCS 105/5.941 new)
5    Sec. 5.941. The Horse Racing Purse Equity Fund.
 
6    (30 ILCS 105/6z-129 new)
7    Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60
8calendar days of funds being deposited in the Horse Racing
9Purse Equity Fund, the Department of Agriculture shall make
10grants, the division of which shall be divided based upon the
11annual agreement of all legally recognized horsemen's
12associations for the sole purpose of augmenting purses. For
13purposes of this Section, a legally recognized horsemen
14association is that horsemen association representing the
15largest number of owners, trainers, jockeys or Standardbred
16drivers who race horses at an Illinois organizational licensee
17and that enter into agreements with Illinois organization
18licenses to govern the racing meet and that also provide
19required consents pursuant to the Illinois Horse Racing Act of
201975.
 
21    Section 25-10. The Illinois Horse Racing Act of 1975 is

 

 

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1amended by changing Section 28.1 as follows:
 
2    (230 ILCS 5/28.1)
3    Sec. 28.1. Payments.
4    (a) Beginning on January 1, 2000, moneys collected by the
5Department of Revenue and the Racing Board pursuant to Section
626 or Section 27 of this Act shall be deposited into the Horse
7Racing Fund, which is hereby created as a special fund in the
8State Treasury.
9    (b) Appropriations, as approved by the General Assembly,
10may be made from the Horse Racing Fund to the Board to pay the
11salaries of the Board members, secretary, stewards, directors
12of mutuels, veterinarians, representatives, accountants,
13clerks, stenographers, inspectors and other employees of the
14Board, and all expenses of the Board incident to the
15administration of this Act, including, but not limited to, all
16expenses and salaries incident to the taking of saliva and
17urine samples in accordance with the rules and regulations of
18the Board.
19    (c) (Blank).
20    (d) Beginning January 1, 2000, payments to all programs in
21existence on the effective date of this amendatory Act of 1999
22that are identified in Sections 26(c), 26(f), 26(h)(11)(C),
23and 28, subsections (a), (b), (c), (d), (e), (f), (g), and (h)
24of Section 30, and subsections (a), (b), (c), (d), (e), (f),
25(g), and (h) of Section 31 shall be made from the General

 

 

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1Revenue Fund at the funding levels determined by amounts paid
2under this Act in calendar year 1998. Beginning on the
3effective date of this amendatory Act of the 93rd General
4Assembly, payments to the Peoria Park District shall be made
5from the General Revenue Fund at the funding level determined
6by amounts paid to that park district for museum purposes
7under this Act in calendar year 1994.
8    If an inter-track wagering location licensee's facility
9changes its location, then the payments associated with that
10facility under this subsection (d) for museum purposes shall
11be paid to the park district in the area where the facility
12relocates, and the payments shall be used for museum purposes.
13If the facility does not relocate to a park district, then the
14payments shall be paid to the taxing district that is
15responsible for park or museum expenditures.
16    (e) Beginning July 1, 2006, the payment authorized under
17subsection (d) to museums and aquariums located in park
18districts of over 500,000 population shall be paid to museums,
19aquariums, and zoos in amounts determined by Museums in the
20Park, an association of museums, aquariums, and zoos located
21on Chicago Park District property.
22    (f) Beginning July 1, 2007, the Children's Discovery
23Museum in Normal, Illinois shall receive payments from the
24General Revenue Fund at the funding level determined by the
25amounts paid to the Miller Park Zoo in Bloomington, Illinois
26under this Section in calendar year 2006.

 

 

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1    (g) On August 31, 2021, after subtracting all lapse period
2spending from the June 30 balance of the prior fiscal year, the
3Comptroller shall transfer to the Horse Racing Purse Equity
4Fund 50% of the balance within the Horse Racing Fund.
5(Source: P.A. 98-624, eff. 1-29-14.)
 
6
ARTICLE 30. REVENUE

 
7    Section 30-5. The Illinois Income Tax Act is amended by
8changing Sections 203, 207, 214, 220, 221, and 222 as follows:
 
9    (35 ILCS 5/203)  (from Ch. 120, par. 2-203)
10    Sec. 203. Base income defined.
11    (a) Individuals.
12        (1) In general. In the case of an individual, base
13    income means an amount equal to the taxpayer's adjusted
14    gross income for the taxable year as modified by paragraph
15    (2).
16        (2) Modifications. The adjusted gross income referred
17    to in paragraph (1) shall be modified by adding thereto
18    the sum 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 adjusted gross income, except
23        stock dividends of qualified public utilities

 

 

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1        described in Section 305(e) of the Internal Revenue
2        Code;
3            (B) An amount equal to the amount of tax imposed by
4        this Act to the extent deducted from gross income in
5        the computation of adjusted gross income for the
6        taxable year;
7            (C) An amount equal to the amount received during
8        the taxable year as a recovery or refund of real
9        property taxes paid with respect to the taxpayer's
10        principal residence under the Revenue Act of 1939 and
11        for which a deduction was previously taken under
12        subparagraph (L) of this paragraph (2) prior to July
13        1, 1991, the retrospective application date of Article
14        4 of Public Act 87-17. In the case of multi-unit or
15        multi-use structures and farm dwellings, the taxes on
16        the taxpayer's principal residence shall be that
17        portion of the total taxes for the entire property
18        which is attributable to such principal residence;
19            (D) An amount equal to the amount of the capital
20        gain deduction allowable under the Internal Revenue
21        Code, to the extent deducted from gross income in the
22        computation of adjusted gross income;
23            (D-5) An amount, to the extent not included in
24        adjusted gross income, equal to the amount of money
25        withdrawn by the taxpayer in the taxable year from a
26        medical care savings account and the interest earned

 

 

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1        on the account in the taxable year of a withdrawal
2        pursuant to subsection (b) of Section 20 of the
3        Medical Care Savings Account Act or subsection (b) of
4        Section 20 of the Medical Care Savings Account Act of
5        2000;
6            (D-10) For taxable years ending after December 31,
7        1997, an amount equal to any eligible remediation
8        costs that the individual deducted in computing
9        adjusted gross income and for which the individual
10        claims a credit under subsection (l) of Section 201;
11            (D-15) For taxable years 2001 and thereafter, an
12        amount equal to the bonus depreciation deduction taken
13        on the taxpayer's federal income tax return for the
14        taxable year under subsection (k) of Section 168 of
15        the Internal Revenue Code;
16            (D-16) If the taxpayer sells, transfers, abandons,
17        or otherwise disposes of property for which the
18        taxpayer was required in any taxable year to make an
19        addition modification under subparagraph (D-15), then
20        an amount equal to the aggregate amount of the
21        deductions taken in all taxable years under
22        subparagraph (Z) with respect to that property.
23            If the taxpayer continues to own property through
24        the last day of the last tax year for which a
25        subtraction is allowed with respect to that property
26        under subparagraph (Z) the taxpayer may claim a

 

 

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1        depreciation deduction for federal income tax purposes
2        and for which the taxpayer was allowed in any taxable
3        year to make a subtraction modification under
4        subparagraph (Z), then an amount equal to that
5        subtraction modification.
6            The taxpayer is required to make the addition
7        modification under this subparagraph only once with
8        respect to any one piece of property;
9            (D-17) An amount equal to the amount otherwise
10        allowed as a deduction in computing base income for
11        interest paid, accrued, or incurred, directly or
12        indirectly, (i) for taxable years ending on or after
13        December 31, 2004, to a foreign person who would be a
14        member of the same unitary business group but for the
15        fact that foreign person's business activity outside
16        the United States is 80% or more of the foreign
17        person's total business activity and (ii) for taxable
18        years ending on or after December 31, 2008, to a person
19        who would be a member of the same unitary business
20        group but for the fact that the person is prohibited
21        under Section 1501(a)(27) from being included in the
22        unitary business group because he or she is ordinarily
23        required to apportion business income under different
24        subsections of Section 304. The addition modification
25        required by this subparagraph shall be reduced to the
26        extent that dividends were included in base income of

 

 

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1        the unitary group for the same taxable year and
2        received by the taxpayer or by a member of the
3        taxpayer's unitary business group (including amounts
4        included in gross income under Sections 951 through
5        964 of the Internal Revenue Code and amounts included
6        in gross income under Section 78 of the Internal
7        Revenue Code) with respect to the stock of the same
8        person to whom the interest was paid, accrued, or
9        incurred.
10            This paragraph shall not apply to the following:
11                (i) an item of interest paid, accrued, or
12            incurred, directly or indirectly, to a person who
13            is subject in a foreign country or state, other
14            than a state which requires mandatory unitary
15            reporting, to a tax on or measured by net income
16            with respect to such interest; or
17                (ii) an item of interest paid, accrued, or
18            incurred, directly or indirectly, to a person if
19            the taxpayer can establish, based on a
20            preponderance of the evidence, both of the
21            following:
22                    (a) the person, during the same taxable
23                year, paid, accrued, or incurred, the interest
24                to a person that is not a related member, and
25                    (b) the transaction giving rise to the
26                interest expense between the taxpayer and the

 

 

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1                person did not have as a principal purpose the
2                avoidance of Illinois income tax, and is paid
3                pursuant to a contract or agreement that
4                reflects an arm's-length interest rate and
5                terms; or
6                (iii) the taxpayer can establish, based on
7            clear and convincing evidence, that the interest
8            paid, accrued, or incurred relates to a contract
9            or agreement entered into at arm's-length rates
10            and terms and the principal purpose for the
11            payment is not federal or Illinois tax avoidance;
12            or
13                (iv) an item of interest paid, accrued, or
14            incurred, directly or indirectly, to a person if
15            the taxpayer establishes by clear and convincing
16            evidence that the adjustments are unreasonable; or
17            if the taxpayer and the Director agree in writing
18            to the application or use of an alternative method
19            of apportionment under Section 304(f).
20                Nothing in this subsection shall preclude the
21            Director from making any other adjustment
22            otherwise allowed under Section 404 of this Act
23            for any tax year beginning after the effective
24            date of this amendment provided such adjustment is
25            made pursuant to regulation adopted by the
26            Department and such regulations provide methods

 

 

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1            and standards by which the Department will utilize
2            its authority under Section 404 of this Act;
3            (D-18) An amount equal to the amount of intangible
4        expenses and costs otherwise allowed as a deduction in
5        computing base income, and that were paid, accrued, or
6        incurred, directly or indirectly, (i) for taxable
7        years ending on or after December 31, 2004, to a
8        foreign person who would be a member of the same
9        unitary business group but for the fact that the
10        foreign person's business activity outside the United
11        States is 80% or more of that person's total business
12        activity and (ii) for taxable years ending on or after
13        December 31, 2008, to a person who would be a member of
14        the same unitary business group but for the fact that
15        the person is prohibited under Section 1501(a)(27)
16        from being included in the unitary business group
17        because he or she is ordinarily required to apportion
18        business income under different subsections of Section
19        304. The addition modification required by this
20        subparagraph shall be reduced to the extent that
21        dividends were included in base income of the unitary
22        group for the same taxable year and received by the
23        taxpayer or by a member of the taxpayer's unitary
24        business group (including amounts included in gross
25        income under Sections 951 through 964 of the Internal
26        Revenue Code and amounts included in gross income

 

 

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1        under Section 78 of the Internal Revenue Code) with
2        respect to the stock of the same person to whom the
3        intangible expenses and costs were directly or
4        indirectly paid, incurred, or accrued. The preceding
5        sentence does not apply to the extent that the same
6        dividends caused a reduction to the addition
7        modification required under Section 203(a)(2)(D-17) of
8        this Act. As used in this subparagraph, the term
9        "intangible expenses and costs" includes (1) expenses,
10        losses, and costs for, or related to, the direct or
11        indirect acquisition, use, maintenance or management,
12        ownership, sale, exchange, or any other disposition of
13        intangible property; (2) losses incurred, directly or
14        indirectly, from factoring transactions or discounting
15        transactions; (3) royalty, patent, technical, and
16        copyright fees; (4) licensing fees; and (5) other
17        similar expenses and costs. For purposes of this
18        subparagraph, "intangible property" includes patents,
19        patent applications, trade names, trademarks, service
20        marks, copyrights, mask works, trade secrets, and
21        similar types of intangible assets.
22            This paragraph shall not apply to the following:
23                (i) any item of intangible expenses or costs
24            paid, accrued, or incurred, directly or
25            indirectly, from a transaction with a person who
26            is subject in a foreign country or state, other

 

 

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1            than a state which requires mandatory unitary
2            reporting, to a tax on or measured by net income
3            with respect to such item; or
4                (ii) any item of intangible expense or cost
5            paid, accrued, or incurred, directly or
6            indirectly, if the taxpayer can establish, based
7            on a preponderance of the evidence, both of the
8            following:
9                    (a) the person during the same taxable
10                year paid, accrued, or incurred, the
11                intangible expense or cost to a person that is
12                not a related member, and
13                    (b) the transaction giving rise to the
14                intangible expense or cost between the
15                taxpayer and the person did not have as a
16                principal purpose the avoidance of Illinois
17                income tax, and is paid pursuant to a contract
18                or agreement that reflects arm's-length terms;
19                or
20                (iii) any item of intangible expense or cost
21            paid, accrued, or incurred, directly or
22            indirectly, from a transaction with a person if
23            the taxpayer establishes by clear and convincing
24            evidence, that the adjustments are unreasonable;
25            or if the taxpayer and the Director agree in
26            writing to the application or use of an

 

 

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1            alternative method of apportionment under Section
2            304(f);
3                Nothing in this subsection shall preclude the
4            Director from making any other adjustment
5            otherwise allowed under Section 404 of this Act
6            for any tax year beginning after the effective
7            date of this amendment provided such adjustment is
8            made pursuant to regulation adopted by the
9            Department and such regulations provide methods
10            and standards by which the Department will utilize
11            its authority under Section 404 of this Act;
12            (D-19) For taxable years ending on or after
13        December 31, 2008, an amount equal to the amount of
14        insurance premium expenses and costs otherwise allowed
15        as a deduction in computing base income, and that were
16        paid, accrued, or incurred, directly or indirectly, to
17        a person who would be a member of the same unitary
18        business group but for the fact that the person is
19        prohibited under Section 1501(a)(27) from being
20        included in the unitary business group because he or
21        she is ordinarily required to apportion business
22        income under different subsections of Section 304. The
23        addition modification required by this subparagraph
24        shall be reduced to the extent that dividends were
25        included in base income of the unitary group for the
26        same taxable year and received by the taxpayer or by a

 

 

10200SB2017ham002- 598 -LRB102 16155 JWD 27453 a

1        member of the taxpayer's unitary business group
2        (including amounts included in gross income under
3        Sections 951 through 964 of the Internal Revenue Code
4        and amounts included in gross income under Section 78
5        of the Internal Revenue Code) with respect to the
6        stock of the same person to whom the premiums and costs
7        were directly or indirectly paid, incurred, or
8        accrued. The preceding sentence does not apply to the
9        extent that the same dividends caused a reduction to
10        the addition modification required under Section
11        203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this
12        Act; .
13            (D-20) For taxable years beginning on or after
14        January 1, 2002 and ending on or before December 31,
15        2006, in the case of a distribution from a qualified
16        tuition program under Section 529 of the Internal
17        Revenue Code, other than (i) a distribution from a
18        College Savings Pool created under Section 16.5 of the
19        State Treasurer Act or (ii) a distribution from the
20        Illinois Prepaid Tuition Trust Fund, an amount equal
21        to the amount excluded from gross income under Section
22        529(c)(3)(B). For taxable years beginning on or after
23        January 1, 2007, in the case of a distribution from a
24        qualified tuition program under Section 529 of the
25        Internal Revenue Code, other than (i) a distribution
26        from a College Savings Pool created under Section 16.5

 

 

10200SB2017ham002- 599 -LRB102 16155 JWD 27453 a

1        of the State Treasurer Act, (ii) a distribution from
2        the Illinois Prepaid Tuition Trust Fund, or (iii) a
3        distribution from a qualified tuition program under
4        Section 529 of the Internal Revenue Code that (I)
5        adopts and determines that its offering materials
6        comply with the College Savings Plans Network's
7        disclosure principles and (II) has made reasonable
8        efforts to inform in-state residents of the existence
9        of in-state qualified tuition programs by informing
10        Illinois residents directly and, where applicable, to
11        inform financial intermediaries distributing the
12        program to inform in-state residents of the existence
13        of in-state qualified tuition programs at least
14        annually, an amount equal to the amount excluded from
15        gross income under Section 529(c)(3)(B).
16            For the purposes of this subparagraph (D-20), a
17        qualified tuition program has made reasonable efforts
18        if it makes disclosures (which may use the term
19        "in-state program" or "in-state plan" and need not
20        specifically refer to Illinois or its qualified
21        programs by name) (i) directly to prospective
22        participants in its offering materials or makes a
23        public disclosure, such as a website posting; and (ii)
24        where applicable, to intermediaries selling the
25        out-of-state program in the same manner that the
26        out-of-state program distributes its offering

 

 

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1        materials;
2            (D-20.5) For taxable years beginning on or after
3        January 1, 2018, in the case of a distribution from a
4        qualified ABLE program under Section 529A of the
5        Internal Revenue Code, other than a distribution from
6        a qualified ABLE program created under Section 16.6 of
7        the State Treasurer Act, an amount equal to the amount
8        excluded from gross income under Section 529A(c)(1)(B)
9        of the Internal Revenue Code;
10            (D-21) For taxable years beginning on or after
11        January 1, 2007, in the case of transfer of moneys from
12        a qualified tuition program under Section 529 of the
13        Internal Revenue Code that is administered by the
14        State to an out-of-state program, an amount equal to
15        the amount of moneys previously deducted from base
16        income under subsection (a)(2)(Y) of this Section;
17            (D-21.5) For taxable years beginning on or after
18        January 1, 2018, in the case of the transfer of moneys
19        from a qualified tuition program under Section 529 or
20        a qualified ABLE program under Section 529A of the
21        Internal Revenue Code that is administered by this
22        State to an ABLE account established under an
23        out-of-state ABLE account program, an amount equal to
24        the contribution component of the transferred amount
25        that was previously deducted from base income under
26        subsection (a)(2)(Y) or subsection (a)(2)(HH) of this

 

 

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1        Section;
2            (D-22) For taxable years beginning on or after
3        January 1, 2009, and prior to January 1, 2018, in the
4        case of a nonqualified withdrawal or refund of moneys
5        from a qualified tuition program under Section 529 of
6        the Internal Revenue Code administered by the State
7        that is not used for qualified expenses at an eligible
8        education institution, an amount equal to the
9        contribution component of the nonqualified withdrawal
10        or refund that was previously deducted from base
11        income under subsection (a)(2)(y) of this Section,
12        provided that the withdrawal or refund did not result
13        from the beneficiary's death or disability. For
14        taxable years beginning on or after January 1, 2018:
15        (1) in the case of a nonqualified withdrawal or
16        refund, as defined under Section 16.5 of the State
17        Treasurer Act, of moneys from a qualified tuition
18        program under Section 529 of the Internal Revenue Code
19        administered by the State, an amount equal to the
20        contribution component of the nonqualified withdrawal
21        or refund that was previously deducted from base
22        income under subsection (a)(2)(Y) of this Section, and
23        (2) in the case of a nonqualified withdrawal or refund
24        from a qualified ABLE program under Section 529A of
25        the Internal Revenue Code administered by the State
26        that is not used for qualified disability expenses, an

 

 

10200SB2017ham002- 602 -LRB102 16155 JWD 27453 a

1        amount equal to the contribution component of the
2        nonqualified withdrawal or refund that was previously
3        deducted from base income under subsection (a)(2)(HH)
4        of this Section;
5            (D-23) An amount equal to the credit allowable to
6        the taxpayer under Section 218(a) of this Act,
7        determined without regard to Section 218(c) of this
8        Act;
9            (D-24) For taxable years ending on or after
10        December 31, 2017, an amount equal to the deduction
11        allowed under Section 199 of the Internal Revenue Code
12        for the taxable year;
13    and by deducting from the total so obtained the sum of the
14    following amounts:
15            (E) For taxable years ending before December 31,
16        2001, any amount included in such total in respect of
17        any compensation (including but not limited to any
18        compensation paid or accrued to a serviceman while a
19        prisoner of war or missing in action) paid to a
20        resident by reason of being on active duty in the Armed
21        Forces of the United States and in respect of any
22        compensation paid or accrued to a resident who as a
23        governmental employee was a prisoner of war or missing
24        in action, and in respect of any compensation paid to a
25        resident in 1971 or thereafter for annual training
26        performed pursuant to Sections 502 and 503, Title 32,

 

 

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1        United States Code as a member of the Illinois
2        National Guard or, beginning with taxable years ending
3        on or after December 31, 2007, the National Guard of
4        any other state. For taxable years ending on or after
5        December 31, 2001, any amount included in such total
6        in respect of any compensation (including but not
7        limited to any compensation paid or accrued to a
8        serviceman while a prisoner of war or missing in
9        action) paid to a resident by reason of being a member
10        of any component of the Armed Forces of the United
11        States and in respect of any compensation paid or
12        accrued to a resident who as a governmental employee
13        was a prisoner of war or missing in action, and in
14        respect of any compensation paid to a resident in 2001
15        or thereafter by reason of being a member of the
16        Illinois National Guard or, beginning with taxable
17        years ending on or after December 31, 2007, the
18        National Guard of any other state. The provisions of
19        this subparagraph (E) are exempt from the provisions
20        of Section 250;
21            (F) An amount equal to all amounts included in
22        such total pursuant to the provisions of Sections
23        402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
24        408 of the Internal Revenue Code, or included in such
25        total as distributions under the provisions of any
26        retirement or disability plan for employees of any

 

 

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1        governmental agency or unit, or retirement payments to
2        retired partners, which payments are excluded in
3        computing net earnings from self employment by Section
4        1402 of the Internal Revenue Code and regulations
5        adopted pursuant thereto;
6            (G) The valuation limitation amount;
7            (H) An amount equal to the amount of any tax
8        imposed by this Act which was refunded to the taxpayer
9        and included in such total for the taxable year;
10            (I) An amount equal to all amounts included in
11        such total pursuant to the provisions of Section 111
12        of the Internal Revenue Code as a recovery of items
13        previously deducted from adjusted gross income in the
14        computation of taxable income;
15            (J) An amount equal to those dividends included in
16        such total which were paid by a corporation which
17        conducts business operations in a River Edge
18        Redevelopment Zone or zones created under the River
19        Edge Redevelopment Zone Act, and conducts
20        substantially all of its operations in a River Edge
21        Redevelopment Zone or zones. This subparagraph (J) is
22        exempt from the provisions of Section 250;
23            (K) 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

 

 

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1        a High Impact Business located in Illinois; provided
2        that dividends eligible for the deduction provided in
3        subparagraph (J) of paragraph (2) of this subsection
4        shall not be eligible for the deduction provided under
5        this subparagraph (K);
6            (L) For taxable years ending after December 31,
7        1983, an amount equal to all social security benefits
8        and railroad retirement benefits included in such
9        total pursuant to Sections 72(r) and 86 of the
10        Internal Revenue Code;
11            (M) With the exception of any amounts subtracted
12        under subparagraph (N), an amount equal to the sum of
13        all amounts disallowed as deductions by (i) Sections
14        171(a)(2), and 265(a)(2) of the Internal Revenue Code,
15        and all amounts of expenses allocable to interest and
16        disallowed as deductions by Section 265(a)(1) of the
17        Internal Revenue Code; and (ii) for taxable years
18        ending on or after August 13, 1999, Sections
19        171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
20        Internal Revenue Code, plus, for taxable years ending
21        on or after December 31, 2011, Section 45G(e)(3) of
22        the Internal Revenue Code and, for taxable years
23        ending on or after December 31, 2008, any amount
24        included in gross income under Section 87 of the
25        Internal Revenue Code; the provisions of this
26        subparagraph are exempt from the provisions of Section

 

 

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1        250;
2            (N) An amount equal to all amounts included in
3        such total which are exempt from taxation by this
4        State either by reason of its statutes or Constitution
5        or by reason of the Constitution, treaties or statutes
6        of the 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
10        net of bond premium amortization;
11            (O) An amount equal to any contribution made to a
12        job training project established pursuant to the Tax
13        Increment Allocation Redevelopment Act;
14            (P) An amount equal to the amount of the deduction
15        used to compute the federal income tax credit for
16        restoration of substantial amounts held under claim of
17        right for the taxable year pursuant to Section 1341 of
18        the Internal Revenue Code or of any itemized deduction
19        taken from adjusted gross income in the computation of
20        taxable income for restoration of substantial amounts
21        held under claim of right for the taxable year;
22            (Q) An amount equal to any amounts included in
23        such total, received by the taxpayer as an
24        acceleration in the payment of life, endowment or
25        annuity benefits in advance of the time they would
26        otherwise be payable as an indemnity for a terminal

 

 

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1        illness;
2            (R) An amount equal to the amount of any federal or
3        State bonus paid to veterans of the Persian Gulf War;
4            (S) An amount, to the extent included in adjusted
5        gross income, equal to the amount of a contribution
6        made in the taxable year on behalf of the taxpayer to a
7        medical care savings account established under the
8        Medical Care Savings Account Act or the Medical Care
9        Savings Account Act of 2000 to the extent the
10        contribution is accepted by the account administrator
11        as provided in that Act;
12            (T) An amount, to the extent included in adjusted
13        gross income, equal to the amount of interest earned
14        in the taxable year on a medical care savings account
15        established under the Medical Care Savings Account Act
16        or the Medical Care Savings Account Act of 2000 on
17        behalf of the taxpayer, other than interest added
18        pursuant to item (D-5) of this paragraph (2);
19            (U) For one taxable year beginning on or after
20        January 1, 1994, an amount equal to the total amount of
21        tax imposed and paid under subsections (a) and (b) of
22        Section 201 of this Act on grant amounts received by
23        the taxpayer under the Nursing Home Grant Assistance
24        Act during the taxpayer's taxable years 1992 and 1993;
25            (V) Beginning with tax years ending on or after
26        December 31, 1995 and ending with tax years ending on

 

 

10200SB2017ham002- 608 -LRB102 16155 JWD 27453 a

1        or before December 31, 2004, an amount equal to the
2        amount paid by a taxpayer who is a self-employed
3        taxpayer, a partner of a partnership, or a shareholder
4        in a Subchapter S corporation for health insurance or
5        long-term care insurance for that taxpayer or that
6        taxpayer's spouse or dependents, to the extent that
7        the amount paid for that health insurance or long-term
8        care insurance may be deducted under Section 213 of
9        the Internal Revenue Code, has not been deducted on
10        the federal income tax return of the taxpayer, and
11        does not exceed the taxable income attributable to
12        that taxpayer's income, self-employment income, or
13        Subchapter S corporation income; except that no
14        deduction shall be allowed under this item (V) if the
15        taxpayer is eligible to participate in any health
16        insurance or long-term care insurance plan of an
17        employer of the taxpayer or the taxpayer's spouse. The
18        amount of the health insurance and long-term care
19        insurance subtracted under this item (V) shall be
20        determined by multiplying total health insurance and
21        long-term care insurance premiums paid by the taxpayer
22        times a number that represents the fractional
23        percentage of eligible medical expenses under Section
24        213 of the Internal Revenue Code of 1986 not actually
25        deducted on the taxpayer's federal income tax return;
26            (W) For taxable years beginning on or after

 

 

10200SB2017ham002- 609 -LRB102 16155 JWD 27453 a

1        January 1, 1998, all amounts included in the
2        taxpayer's federal gross income in the taxable year
3        from amounts converted from a regular IRA to a Roth
4        IRA. This paragraph is exempt from the provisions of
5        Section 250;
6            (X) For taxable year 1999 and thereafter, an
7        amount equal to the amount of any (i) distributions,
8        to the extent includible in gross income for federal
9        income tax purposes, made to the taxpayer because of
10        his or her status as a victim of persecution for racial
11        or religious reasons by Nazi Germany or any other Axis
12        regime or as an heir of the victim and (ii) items of
13        income, to the extent includible in gross income for
14        federal income tax purposes, attributable to, derived
15        from or in any way related to assets stolen from,
16        hidden from, or otherwise lost to a victim of
17        persecution for racial or religious reasons by Nazi
18        Germany or any other Axis regime immediately prior to,
19        during, and immediately after World War II, including,
20        but not limited to, interest on the proceeds
21        receivable as insurance under policies issued to a
22        victim of persecution for racial or religious reasons
23        by Nazi Germany or any other Axis regime by European
24        insurance companies immediately prior to and during
25        World War II; provided, however, this subtraction from
26        federal adjusted gross income does not apply to assets

 

 

10200SB2017ham002- 610 -LRB102 16155 JWD 27453 a

1        acquired with such assets or with the proceeds from
2        the sale of such assets; provided, further, this
3        paragraph shall only apply to a taxpayer who was the
4        first recipient of such assets after their recovery
5        and who is a victim of persecution for racial or
6        religious reasons by Nazi Germany or any other Axis
7        regime or as an heir of the victim. The amount of and
8        the eligibility for any public assistance, benefit, or
9        similar entitlement is not affected by the inclusion
10        of items (i) and (ii) of this paragraph in gross income
11        for federal income tax purposes. This paragraph is
12        exempt from the provisions of Section 250;
13            (Y) For taxable years beginning on or after
14        January 1, 2002 and ending on or before December 31,
15        2004, moneys contributed in the taxable year to a
16        College Savings Pool account under Section 16.5 of the
17        State Treasurer Act, except that amounts excluded from
18        gross income under Section 529(c)(3)(C)(i) of the
19        Internal Revenue Code shall not be considered moneys
20        contributed under this subparagraph (Y). For taxable
21        years beginning on or after January 1, 2005, a maximum
22        of $10,000 contributed in the taxable year to (i) a
23        College Savings Pool account under Section 16.5 of the
24        State Treasurer Act or (ii) the Illinois Prepaid
25        Tuition Trust Fund, except that amounts excluded from
26        gross income under Section 529(c)(3)(C)(i) of the

 

 

10200SB2017ham002- 611 -LRB102 16155 JWD 27453 a

1        Internal Revenue Code shall not be considered moneys
2        contributed under this subparagraph (Y). For purposes
3        of this subparagraph, contributions made by an
4        employer on behalf of an employee, or matching
5        contributions made by an employee, shall be treated as
6        made by the employee. This subparagraph (Y) is exempt
7        from the provisions of Section 250;
8            (Z) For taxable years 2001 and thereafter, for the
9        taxable year in which the bonus depreciation deduction
10        is taken on the taxpayer's federal income tax return
11        under subsection (k) of Section 168 of the Internal
12        Revenue Code and for each applicable taxable year
13        thereafter, an amount equal to "x", where:
14                (1) "y" equals the amount of the depreciation
15            deduction taken for the taxable year on the
16            taxpayer's federal income tax return on property
17            for which the bonus depreciation deduction was
18            taken in any year under subsection (k) of Section
19            168 of the Internal Revenue Code, but not
20            including the bonus depreciation deduction;
21                (2) for taxable years ending on or before
22            December 31, 2005, "x" equals "y" multiplied by 30
23            and then divided by 70 (or "y" multiplied by
24            0.429); and
25                (3) for taxable years ending after December
26            31, 2005:

 

 

10200SB2017ham002- 612 -LRB102 16155 JWD 27453 a

1                    (i) for property on which a bonus
2                depreciation deduction of 30% of the adjusted
3                basis was taken, "x" equals "y" multiplied by
4                30 and then divided by 70 (or "y" multiplied
5                by 0.429); and
6                    (ii) for property on which a bonus
7                depreciation deduction of 50% of the adjusted
8                basis was taken, "x" equals "y" multiplied by
9                1.0; .
10                    (iii) for property on which a bonus
11                depreciation deduction of 100% of the adjusted
12                basis was taken in a taxable year ending on or
13                after December 31, 2021, "x" equals the
14                depreciation deduction that would be allowed
15                on that property if the taxpayer had made the
16                election under Section 168(k)(7) of the
17                Internal Revenue Code to not claim bonus
18                deprecation on that property; and
19                    (iv) for property on which a bonus
20                depreciation deduction of a percentage other
21                than 30%, 50% or 100% of the adjusted basis
22                was taken in a taxable year ending on or after
23                December 31, 2021, "x" equals "y" multiplied
24                by 100 times the percentage bonus depreciation
25                on the property (that is, 100(bonus%)) and
26                then divided by 100 times 1 minus the

 

 

10200SB2017ham002- 613 -LRB102 16155 JWD 27453 a

1                percentage bonus depreciation on the property
2                (that is, 100(1–bonus%)).
3            The aggregate amount deducted under this
4        subparagraph in all taxable years for any one piece of
5        property may not exceed the amount of the bonus
6        depreciation deduction taken on that property on the
7        taxpayer's federal income tax return under subsection
8        (k) of Section 168 of the Internal Revenue Code. This
9        subparagraph (Z) is exempt from the provisions of
10        Section 250;
11            (AA) 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 (D-15), then
15        an amount equal to that addition modification.
16            If the taxpayer continues to own property through
17        the last day of the last tax year for which a
18        subtraction is allowed with respect to that property
19        under subparagraph (Z) the taxpayer may claim a
20        depreciation deduction for federal income tax purposes
21        and for which the taxpayer was required in any taxable
22        year to make an addition modification under
23        subparagraph (D-15), then an amount equal to that
24        addition modification.
25            The taxpayer is allowed to take the deduction
26        under this subparagraph only once with respect to any

 

 

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1        one piece of property.
2            This subparagraph (AA) is exempt from the
3        provisions of Section 250;
4            (BB) Any amount included in adjusted gross income,
5        other than salary, received by a driver in a
6        ridesharing arrangement using a motor vehicle;
7            (CC) The amount of (i) any interest income (net of
8        the deductions allocable thereto) taken into account
9        for the taxable year with respect to a transaction
10        with a taxpayer that is required to make an addition
11        modification with respect to such transaction under
12        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
13        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
14        the amount of that addition modification, and (ii) any
15        income from intangible property (net of the deductions
16        allocable thereto) taken into account for the taxable
17        year with respect to a transaction with a taxpayer
18        that is required to make an addition modification with
19        respect to such transaction under Section
20        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
21        203(d)(2)(D-8), but not to exceed the amount of that
22        addition modification. This subparagraph (CC) is
23        exempt from the provisions of Section 250;
24            (DD) An amount equal to the interest income taken
25        into account for the taxable year (net of the
26        deductions allocable thereto) with respect to

 

 

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1        transactions with (i) a foreign person who would be a
2        member of the taxpayer's unitary business group but
3        for the fact that the foreign person's business
4        activity outside the United States is 80% or more of
5        that person's total business activity and (ii) for
6        taxable years ending on or after December 31, 2008, to
7        a person who would be a member of the same unitary
8        business group but for the fact that the person is
9        prohibited under Section 1501(a)(27) from being
10        included in the unitary business group because he or
11        she is ordinarily required to apportion business
12        income under different subsections of Section 304, but
13        not to exceed the addition modification required to be
14        made for the same taxable year under Section
15        203(a)(2)(D-17) for interest paid, accrued, or
16        incurred, directly or indirectly, to the same person.
17        This subparagraph (DD) is exempt from the provisions
18        of Section 250;
19            (EE) An amount equal to the income from intangible
20        property taken into account for the taxable year (net
21        of the deductions allocable thereto) with respect to
22        transactions with (i) a foreign person who would be a
23        member of the taxpayer's unitary business group but
24        for the fact that the foreign person's business
25        activity outside the United States is 80% or more of
26        that person's total business activity and (ii) for

 

 

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1        taxable years ending on or after December 31, 2008, to
2        a person who would be a member of the same unitary
3        business group but for the fact that the person is
4        prohibited under Section 1501(a)(27) from being
5        included in the unitary business group because he or
6        she is ordinarily required to apportion business
7        income under different subsections of Section 304, but
8        not to exceed the addition modification required to be
9        made for the same taxable year under Section
10        203(a)(2)(D-18) for intangible expenses and costs
11        paid, accrued, or incurred, directly or indirectly, to
12        the same foreign person. This subparagraph (EE) is
13        exempt from the provisions of Section 250;
14            (FF) An amount equal to any amount awarded to the
15        taxpayer during the taxable year by the Court of
16        Claims under subsection (c) of Section 8 of the Court
17        of Claims Act for time unjustly served in a State
18        prison. This subparagraph (FF) is exempt from the
19        provisions of Section 250;
20            (GG) For taxable years ending on or after December
21        31, 2011, in the case of a taxpayer who was required to
22        add back any insurance premiums under Section
23        203(a)(2)(D-19), such taxpayer may elect to subtract
24        that part of a reimbursement received from the
25        insurance company equal to the amount of the expense
26        or loss (including expenses incurred by the insurance

 

 

10200SB2017ham002- 617 -LRB102 16155 JWD 27453 a

1        company) that would have been taken into account as a
2        deduction for federal income tax purposes if the
3        expense or loss had been uninsured. If a taxpayer
4        makes the election provided for by this subparagraph
5        (GG), the insurer to which the premiums were paid must
6        add back to income the amount subtracted by the
7        taxpayer pursuant to this subparagraph (GG). This
8        subparagraph (GG) is exempt from the provisions of
9        Section 250; and
10            (HH) For taxable years beginning on or after
11        January 1, 2018 and prior to January 1, 2023, a maximum
12        of $10,000 contributed in the taxable year to a
13        qualified ABLE account under Section 16.6 of the State
14        Treasurer Act, except that amounts excluded from gross
15        income under Section 529(c)(3)(C)(i) or Section
16        529A(c)(1)(C) of the Internal Revenue Code shall not
17        be considered moneys contributed under this
18        subparagraph (HH). For purposes of this subparagraph
19        (HH), contributions made by an employer on behalf of
20        an employee, or matching contributions made by an
21        employee, shall be treated as made by the employee.
 
22    (b) Corporations.
23        (1) In general. In the case of a corporation, base
24    income means an amount equal to the taxpayer's taxable
25    income for the taxable year as modified by paragraph (2).

 

 

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1        (2) Modifications. The taxable income referred to in
2    paragraph (1) shall be modified by adding thereto the sum
3    of the following amounts:
4            (A) An amount equal to all amounts paid or accrued
5        to the taxpayer as interest and all distributions
6        received from regulated investment companies during
7        the taxable year to the extent excluded from gross
8        income in the computation of taxable income;
9            (B) An amount equal to the amount of tax imposed by
10        this Act to the extent deducted from gross income in
11        the computation of taxable income for the taxable
12        year;
13            (C) In the case of a regulated investment company,
14        an amount equal to the excess of (i) the net long-term
15        capital gain for the taxable year, over (ii) the
16        amount of the capital gain dividends designated as
17        such in accordance with Section 852(b)(3)(C) of the
18        Internal Revenue Code and any amount designated under
19        Section 852(b)(3)(D) of the Internal Revenue Code,
20        attributable to the taxable year (this amendatory Act
21        of 1995 (Public Act 89-89) is declarative of existing
22        law and is not a new enactment);
23            (D) The amount of any net operating loss deduction
24        taken in arriving at taxable income, other than a net
25        operating loss carried forward from a taxable year
26        ending prior to December 31, 1986;

 

 

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1            (E) For taxable years in which a net operating
2        loss carryback or carryforward from a taxable year
3        ending prior to December 31, 1986 is an element of
4        taxable income under paragraph (1) of subsection (e)
5        or subparagraph (E) of paragraph (2) of subsection
6        (e), the amount by which addition modifications other
7        than those provided by this subparagraph (E) exceeded
8        subtraction modifications in such earlier taxable
9        year, with the following limitations applied in the
10        order that they are listed:
11                (i) the addition modification relating to the
12            net operating loss carried back or forward to the
13            taxable year from any taxable year ending prior to
14            December 31, 1986 shall be reduced by the amount
15            of addition modification under this subparagraph
16            (E) which related to that net operating loss and
17            which was taken into account in calculating the
18            base income of an earlier taxable year, and
19                (ii) the addition modification relating to the
20            net operating loss carried back or forward to the
21            taxable year from any taxable year ending prior to
22            December 31, 1986 shall not exceed the amount of
23            such carryback or carryforward;
24            For taxable years in which there is a net
25        operating loss carryback or carryforward from more
26        than one other taxable year ending prior to December

 

 

10200SB2017ham002- 620 -LRB102 16155 JWD 27453 a

1        31, 1986, the addition modification provided in this
2        subparagraph (E) shall be the sum of the amounts
3        computed independently under the preceding provisions
4        of this subparagraph (E) for each such taxable year;
5            (E-5) For taxable years ending after December 31,
6        1997, an amount equal to any eligible remediation
7        costs that the corporation deducted in computing
8        adjusted gross income and for which the corporation
9        claims a credit under subsection (l) of Section 201;
10            (E-10) For taxable years 2001 and thereafter, an
11        amount equal to the bonus depreciation deduction taken
12        on the taxpayer's federal income tax return for the
13        taxable year under subsection (k) of Section 168 of
14        the Internal Revenue Code;
15            (E-11) If the taxpayer sells, transfers, abandons,
16        or otherwise disposes of property for which the
17        taxpayer was required in any taxable year to make an
18        addition modification under subparagraph (E-10), then
19        an amount equal to the aggregate amount of the
20        deductions taken in all taxable years under
21        subparagraph (T) with respect to that property.
22            If the taxpayer continues to own property through
23        the last day of the last tax year for which a
24        subtraction is allowed with respect to that property
25        under subparagraph (T) which the taxpayer may claim a
26        depreciation deduction for federal income tax purposes

 

 

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1        and for which the taxpayer was allowed in any taxable
2        year to make a subtraction modification under
3        subparagraph (T), then an amount equal to that
4        subtraction modification.
5            The taxpayer is required to make the addition
6        modification under this subparagraph only once with
7        respect to any one piece of property;
8            (E-12) An amount equal to the amount otherwise
9        allowed as a deduction in computing base income for
10        interest paid, accrued, or incurred, directly or
11        indirectly, (i) for taxable years ending on or after
12        December 31, 2004, to a foreign person who would be a
13        member of the same unitary business group but for the
14        fact the foreign person's business activity outside
15        the United States is 80% or more of the foreign
16        person's total business activity and (ii) for taxable
17        years ending on or after December 31, 2008, to a person
18        who would be a member of the same unitary business
19        group but for the fact that the person is prohibited
20        under Section 1501(a)(27) from being included in the
21        unitary business group because he or she is ordinarily
22        required to apportion business income under different
23        subsections of Section 304. The addition modification
24        required by this subparagraph shall be reduced to the
25        extent that dividends were included in base income of
26        the unitary group for the same taxable year and

 

 

10200SB2017ham002- 622 -LRB102 16155 JWD 27453 a

1        received by the taxpayer or by a member of the
2        taxpayer's unitary business group (including amounts
3        included in gross income pursuant to Sections 951
4        through 964 of the Internal Revenue Code and amounts
5        included in gross income under Section 78 of the
6        Internal Revenue Code) with respect to the stock of
7        the same person to whom the interest was paid,
8        accrued, or incurred.
9            This paragraph shall not apply to the following:
10                (i) an item of interest paid, accrued, or
11            incurred, directly or indirectly, to a person who
12            is subject in a foreign country or state, other
13            than a state which requires mandatory unitary
14            reporting, to a tax on or measured by net income
15            with respect to such interest; or
16                (ii) an item of interest paid, accrued, or
17            incurred, directly or indirectly, to a person if
18            the taxpayer can establish, based on a
19            preponderance of the evidence, both of the
20            following:
21                    (a) the person, during the same taxable
22                year, paid, accrued, or incurred, the interest
23                to a person that is not a related member, and
24                    (b) the transaction giving rise to the
25                interest expense between the taxpayer and the
26                person did not have as a principal purpose the

 

 

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1                avoidance of Illinois income tax, and is paid
2                pursuant to a contract or agreement that
3                reflects an arm's-length interest rate and
4                terms; or
5                (iii) the taxpayer can establish, based on
6            clear and convincing evidence, that the interest
7            paid, accrued, or incurred relates to a contract
8            or agreement entered into at arm's-length rates
9            and terms and the principal purpose for the
10            payment is not federal or Illinois tax avoidance;
11            or
12                (iv) an item of interest paid, accrued, or
13            incurred, directly or indirectly, to a person if
14            the taxpayer establishes by clear and convincing
15            evidence that the adjustments are unreasonable; or
16            if the taxpayer and the Director agree in writing
17            to the application or use of an alternative method
18            of apportionment under Section 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
22            for any tax year beginning after the effective
23            date of this amendment provided such adjustment is
24            made pursuant to regulation adopted by the
25            Department and such regulations provide methods
26            and standards by which the Department will utilize

 

 

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1            its authority under Section 404 of this Act;
2            (E-13) An amount equal to the amount of intangible
3        expenses and costs otherwise allowed as a deduction in
4        computing base income, and that were paid, accrued, or
5        incurred, directly or indirectly, (i) for taxable
6        years ending on or after December 31, 2004, to a
7        foreign person who would be a member of the same
8        unitary business group but for the fact that the
9        foreign person's business activity outside the United
10        States is 80% or more of that person's total business
11        activity and (ii) for taxable years ending on or after
12        December 31, 2008, to a person who would be a member of
13        the same unitary business group but for the fact that
14        the person is prohibited under Section 1501(a)(27)
15        from being included in the unitary business group
16        because he or she is ordinarily required to apportion
17        business income under different subsections of Section
18        304. The addition modification required by this
19        subparagraph shall be reduced to the extent that
20        dividends were included in base income of the unitary
21        group for the same taxable year and received by the
22        taxpayer or by a member of the taxpayer's unitary
23        business group (including amounts included in gross
24        income pursuant to Sections 951 through 964 of the
25        Internal Revenue Code and amounts included in gross
26        income under Section 78 of the Internal Revenue Code)

 

 

10200SB2017ham002- 625 -LRB102 16155 JWD 27453 a

1        with respect to the stock of the same person to whom
2        the intangible expenses and costs were directly or
3        indirectly paid, incurred, or accrued. The preceding
4        sentence shall not apply to the extent that the same
5        dividends caused a reduction to the addition
6        modification required under Section 203(b)(2)(E-12) of
7        this Act. As used in this subparagraph, the term
8        "intangible expenses and costs" includes (1) expenses,
9        losses, and costs for, or related to, the direct or
10        indirect acquisition, use, maintenance or management,
11        ownership, sale, exchange, or any other disposition of
12        intangible property; (2) losses incurred, directly or
13        indirectly, from factoring transactions or discounting
14        transactions; (3) royalty, patent, technical, and
15        copyright fees; (4) licensing fees; and (5) other
16        similar expenses and costs. For purposes of this
17        subparagraph, "intangible property" includes patents,
18        patent applications, trade names, trademarks, service
19        marks, copyrights, mask works, trade secrets, and
20        similar types of intangible assets.
21            This paragraph shall not apply to the following:
22                (i) any item of intangible expenses or costs
23            paid, accrued, or incurred, directly or
24            indirectly, from a transaction with a person who
25            is subject in a foreign country or state, other
26            than a state which requires mandatory unitary

 

 

10200SB2017ham002- 626 -LRB102 16155 JWD 27453 a

1            reporting, to a tax on or measured by net income
2            with respect to such item; or
3                (ii) any item of intangible expense or cost
4            paid, accrued, or incurred, directly or
5            indirectly, if the taxpayer can establish, based
6            on a preponderance of the evidence, both of the
7            following:
8                    (a) the person during the same taxable
9                year paid, accrued, or incurred, the
10                intangible expense or cost to a person that is
11                not a related member, and
12                    (b) the transaction giving rise to the
13                intangible expense or cost between the
14                taxpayer and the person did not have as a
15                principal purpose the avoidance of Illinois
16                income tax, and is paid pursuant to a contract
17                or agreement that reflects arm's-length terms;
18                or
19                (iii) any item of intangible expense or cost
20            paid, accrued, or incurred, directly or
21            indirectly, from a transaction with a person if
22            the taxpayer establishes by clear and convincing
23            evidence, that the adjustments are unreasonable;
24            or if the taxpayer and the Director agree in
25            writing to the application or use of an
26            alternative method of apportionment under Section

 

 

10200SB2017ham002- 627 -LRB102 16155 JWD 27453 a

1            304(f);
2                Nothing in this subsection shall preclude the
3            Director from making any other adjustment
4            otherwise allowed under Section 404 of this Act
5            for any tax year beginning after the effective
6            date of this amendment provided such adjustment is
7            made pursuant to regulation adopted by the
8            Department and such regulations provide methods
9            and standards by which the Department will utilize
10            its authority under Section 404 of this Act;
11            (E-14) For taxable years ending on or after
12        December 31, 2008, an amount equal to the amount of
13        insurance premium expenses and costs otherwise allowed
14        as a deduction in computing base income, and that were
15        paid, accrued, or incurred, directly or indirectly, to
16        a person who would be a member of the same unitary
17        business group but for the fact that the person is
18        prohibited under Section 1501(a)(27) from being
19        included in the unitary business group because he or
20        she is ordinarily required to apportion business
21        income under different subsections of Section 304. The
22        addition modification required by this subparagraph
23        shall be reduced to the extent that dividends were
24        included in base income of the unitary group for the
25        same taxable year and received by the taxpayer or by a
26        member of the taxpayer's unitary business group

 

 

10200SB2017ham002- 628 -LRB102 16155 JWD 27453 a

1        (including amounts included in gross income under
2        Sections 951 through 964 of the Internal Revenue Code
3        and amounts included in gross income under Section 78
4        of the Internal Revenue Code) with respect to the
5        stock of the same person to whom the premiums and costs
6        were directly or indirectly paid, incurred, or
7        accrued. The preceding sentence does not apply to the
8        extent that the same dividends caused a reduction to
9        the addition modification required under Section
10        203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this
11        Act;
12            (E-15) For taxable years beginning after December
13        31, 2008, any deduction for dividends paid by a
14        captive real estate investment trust that is allowed
15        to a real estate investment trust under Section
16        857(b)(2)(B) of the Internal Revenue Code for
17        dividends paid;
18            (E-16) An amount equal to the credit allowable to
19        the taxpayer under Section 218(a) of this Act,
20        determined without regard to Section 218(c) of this
21        Act;
22            (E-17) For taxable years ending on or after
23        December 31, 2017, an amount equal to the deduction
24        allowed under Section 199 of the Internal Revenue Code
25        for the taxable year;
26            (E-18) for taxable years beginning after December

 

 

10200SB2017ham002- 629 -LRB102 16155 JWD 27453 a

1            31, 2018, an amount equal to the deduction allowed
2            under Section 250(a)(1)(A) of the Internal Revenue
3            Code for the taxable year; .
4            (E-19) for taxable years ending on or after June
5        30, 2021, an amount equal to the deduction allowed
6        under Section 250(a)(1)(B)(i) of the Internal Revenue
7        Code for the taxable year;
8            (E-20) for taxable years ending on or after June
9        30, 2021, an amount equal to the deduction allowed
10        under Sections 243(e) and 245A(a) of the Internal
11        Revenue Code for the taxable year.
12    and by deducting from the total so obtained the sum of the
13    following amounts:
14            (F) An amount equal to the amount of any tax
15        imposed by this Act which was refunded to the taxpayer
16        and included in such total for the taxable year;
17            (G) An amount equal to any amount included in such
18        total under Section 78 of the Internal Revenue Code;
19            (H) In the case of a regulated investment company,
20        an amount equal to the amount of exempt interest
21        dividends as defined in subsection (b)(5) of Section
22        852 of the Internal Revenue Code, paid to shareholders
23        for the taxable year;
24            (I) With the exception of any amounts subtracted
25        under subparagraph (J), an amount equal to the sum of
26        all amounts disallowed as deductions by (i) Sections

 

 

10200SB2017ham002- 630 -LRB102 16155 JWD 27453 a

1        171(a)(2), and 265(a)(2) and amounts disallowed as
2        interest expense by Section 291(a)(3) of the Internal
3        Revenue Code, and all amounts of expenses allocable to
4        interest and disallowed as deductions by Section
5        265(a)(1) of the Internal Revenue Code; and (ii) for
6        taxable years ending on or after August 13, 1999,
7        Sections 171(a)(2), 265, 280C, 291(a)(3), and
8        832(b)(5)(B)(i) of the Internal Revenue Code, plus,
9        for tax years ending on or after December 31, 2011,
10        amounts disallowed as deductions by Section 45G(e)(3)
11        of the Internal Revenue Code and, for taxable years
12        ending on or after December 31, 2008, any amount
13        included in gross income under Section 87 of the
14        Internal Revenue Code and the policyholders' share of
15        tax-exempt interest of a life insurance company under
16        Section 807(a)(2)(B) of the Internal Revenue Code (in
17        the case of a life insurance company with gross income
18        from a decrease in reserves for the tax year) or
19        Section 807(b)(1)(B) of the Internal Revenue Code (in
20        the case of a life insurance company allowed a
21        deduction for an increase in reserves for the tax
22        year); the provisions of this subparagraph are exempt
23        from the provisions of Section 250;
24            (J) An amount equal to all amounts included in
25        such total which are exempt from taxation by this
26        State either by reason of its statutes or Constitution

 

 

10200SB2017ham002- 631 -LRB102 16155 JWD 27453 a

1        or by reason of the Constitution, treaties or statutes
2        of the United States; provided that, in the case of any
3        statute of this State that exempts income derived from
4        bonds or other obligations from the tax imposed under
5        this Act, the amount exempted shall be the interest
6        net of bond premium amortization;
7            (K) An amount equal to those dividends included in
8        such total which were paid by a corporation which
9        conducts business operations in a River Edge
10        Redevelopment Zone or zones created under the River
11        Edge Redevelopment Zone Act and conducts substantially
12        all of its operations in a River Edge Redevelopment
13        Zone or zones. This subparagraph (K) is exempt from
14        the provisions of Section 250;
15            (L) An amount equal to those dividends included in
16        such total that were paid by a corporation that
17        conducts business operations in a federally designated
18        Foreign Trade Zone or Sub-Zone and that is designated
19        a High Impact Business located in Illinois; provided
20        that dividends eligible for the deduction provided in
21        subparagraph (K) of paragraph 2 of this subsection
22        shall not be eligible for the deduction provided under
23        this subparagraph (L);
24            (M) For any taxpayer that is a financial
25        organization within the meaning of Section 304(c) of
26        this Act, an amount included in such total as interest

 

 

10200SB2017ham002- 632 -LRB102 16155 JWD 27453 a

1        income from a loan or loans made by such taxpayer to a
2        borrower, to the extent that such a loan is secured by
3        property which is eligible for the River Edge
4        Redevelopment Zone Investment Credit. To determine the
5        portion of a loan or loans that is secured by property
6        eligible for a Section 201(f) investment credit to the
7        borrower, the entire principal amount of the loan or
8        loans between the taxpayer and the borrower should be
9        divided into the basis of the Section 201(f)
10        investment credit property which secures the loan or
11        loans, using for this purpose the original basis of
12        such property on the date that it was placed in service
13        in the River Edge Redevelopment Zone. The subtraction
14        modification available to the taxpayer in any year
15        under this subsection shall be that portion of the
16        total interest paid by the borrower with respect to
17        such loan attributable to the eligible property as
18        calculated under the previous sentence. This
19        subparagraph (M) is exempt from the provisions of
20        Section 250;
21            (M-1) For any taxpayer that is a financial
22        organization within the meaning of Section 304(c) of
23        this Act, an amount included in such total as interest
24        income from a loan or loans made by such taxpayer to a
25        borrower, to the extent that such a loan is secured by
26        property which is eligible for the High Impact

 

 

10200SB2017ham002- 633 -LRB102 16155 JWD 27453 a

1        Business Investment Credit. To determine the portion
2        of a loan or loans that is secured by property eligible
3        for a Section 201(h) investment credit to the
4        borrower, the entire principal amount of the loan or
5        loans between the taxpayer and the borrower should be
6        divided into the basis of the Section 201(h)
7        investment credit property which secures the loan or
8        loans, using for this purpose the original basis of
9        such property on the date that it was placed in service
10        in a federally designated Foreign Trade Zone or
11        Sub-Zone located in Illinois. No taxpayer that is
12        eligible for the deduction provided in subparagraph
13        (M) of paragraph (2) of this subsection shall be
14        eligible for the deduction provided under this
15        subparagraph (M-1). The subtraction modification
16        available to taxpayers in any year under this
17        subsection shall be that portion of the total interest
18        paid by the borrower with respect to such loan
19        attributable to the eligible property as calculated
20        under the previous sentence;
21            (N) Two times any contribution made during the
22        taxable year to a designated zone organization to the
23        extent that the contribution (i) qualifies as a
24        charitable contribution under subsection (c) of
25        Section 170 of the Internal Revenue Code and (ii)
26        must, by its terms, be used for a project approved by

 

 

10200SB2017ham002- 634 -LRB102 16155 JWD 27453 a

1        the Department of Commerce and Economic Opportunity
2        under Section 11 of the Illinois Enterprise Zone Act
3        or under Section 10-10 of the River Edge Redevelopment
4        Zone Act. This subparagraph (N) is exempt from the
5        provisions of Section 250;
6            (O) An amount equal to: (i) 85% for taxable years
7        ending on or before December 31, 1992, or, a
8        percentage equal to the percentage allowable under
9        Section 243(a)(1) of the Internal Revenue Code of 1986
10        for taxable years ending after December 31, 1992, of
11        the amount by which dividends included in taxable
12        income and received from a corporation that is not
13        created or organized under the laws of the United
14        States or any state or political subdivision thereof,
15        including, for taxable years ending on or after
16        December 31, 1988, dividends received or deemed
17        received or paid or deemed paid under Sections 951
18        through 965 of the Internal Revenue Code, exceed the
19        amount of the modification provided under subparagraph
20        (G) of paragraph (2) of this subsection (b) which is
21        related to such dividends, and including, for taxable
22        years ending on or after December 31, 2008, dividends
23        received from a captive real estate investment trust;
24        plus (ii) 100% of the amount by which dividends,
25        included in taxable income and received, including,
26        for taxable years ending on or after December 31,

 

 

10200SB2017ham002- 635 -LRB102 16155 JWD 27453 a

1        1988, dividends received or deemed received or paid or
2        deemed paid under Sections 951 through 964 of the
3        Internal Revenue Code and including, for taxable years
4        ending on or after December 31, 2008, dividends
5        received from a captive real estate investment trust,
6        from any such corporation specified in clause (i) that
7        would but for the provisions of Section 1504(b)(3) of
8        the Internal Revenue Code be treated as a member of the
9        affiliated group which includes the dividend
10        recipient, exceed the amount of the modification
11        provided under subparagraph (G) of paragraph (2) of
12        this subsection (b) which is related to such
13        dividends. For taxable years ending on or after June
14        30, 2021, (i) for purposes of this subparagraph, the
15        term "dividend" does not include any amount treated as
16        a dividend under Section 1248 of the Internal Revenue
17        Code, and (ii) this subparagraph shall not apply to
18        dividends for which a deduction is allowed under
19        Section 245(a) of the Internal Revenue Code. This
20        subparagraph (O) is exempt from the provisions of
21        Section 250 of this Act;
22            (P) An amount equal to any contribution made to a
23        job training project established pursuant to the Tax
24        Increment Allocation Redevelopment Act;
25            (Q) An amount equal to the amount of the deduction
26        used to compute the federal income tax credit for

 

 

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1        restoration of substantial amounts held under claim of
2        right for the taxable year pursuant to Section 1341 of
3        the Internal Revenue Code;
4            (R) On and after July 20, 1999, in the case of an
5        attorney-in-fact with respect to whom an interinsurer
6        or a reciprocal insurer has made the election under
7        Section 835 of the Internal Revenue Code, 26 U.S.C.
8        835, an amount equal to the excess, if any, of the
9        amounts paid or incurred by that interinsurer or
10        reciprocal insurer in the taxable year to the
11        attorney-in-fact over the deduction allowed to that
12        interinsurer or reciprocal insurer with respect to the
13        attorney-in-fact under Section 835(b) of the Internal
14        Revenue Code for the taxable year; the provisions of
15        this subparagraph are exempt from the provisions of
16        Section 250;
17            (S) For taxable years ending on or after December
18        31, 1997, in the case of a Subchapter S corporation, an
19        amount equal to all amounts of income allocable to a
20        shareholder subject to the Personal Property Tax
21        Replacement Income Tax imposed by subsections (c) and
22        (d) of Section 201 of this Act, including amounts
23        allocable to organizations exempt from federal income
24        tax by reason of Section 501(a) of the Internal
25        Revenue Code. This subparagraph (S) is exempt from the
26        provisions of Section 250;

 

 

10200SB2017ham002- 637 -LRB102 16155 JWD 27453 a

1            (T) For taxable years 2001 and thereafter, for the
2        taxable year in which the bonus depreciation deduction
3        is taken on the taxpayer's federal income tax return
4        under subsection (k) of Section 168 of the Internal
5        Revenue Code and for each applicable taxable year
6        thereafter, an amount equal to "x", where:
7                (1) "y" equals the amount of the depreciation
8            deduction taken for the taxable year on the
9            taxpayer's federal income tax return on property
10            for which the bonus depreciation deduction was
11            taken in any year under subsection (k) of Section
12            168 of the Internal Revenue Code, but not
13            including the bonus depreciation deduction;
14                (2) for taxable years ending on or before
15            December 31, 2005, "x" equals "y" multiplied by 30
16            and then divided by 70 (or "y" multiplied by
17            0.429); and
18                (3) for taxable years ending after December
19            31, 2005:
20                    (i) for property on which a bonus
21                depreciation deduction of 30% of the adjusted
22                basis was taken, "x" equals "y" multiplied by
23                30 and then divided by 70 (or "y" multiplied
24                by 0.429); and
25                    (ii) for property on which a bonus
26                depreciation deduction of 50% of the adjusted

 

 

10200SB2017ham002- 638 -LRB102 16155 JWD 27453 a

1                basis was taken, "x" equals "y" multiplied by
2                1.0; .
3                    (iii) for property on which a bonus
4                depreciation deduction of 100% of the adjusted
5                basis was taken in a taxable year ending on or
6                after December 31, 2021, "x" equals the
7                depreciation deduction that would be allowed
8                on that property if the taxpayer had made the
9                election under Section 168(k)(7) of the
10                Internal Revenue Code to not claim bonus
11                deprecation on that property; and
12                    (iv) for property on which a bonus
13                depreciation deduction of a percentage other
14                than 30%, 50% or 100% of the adjusted basis
15                was taken in a taxable year ending on or after
16                December 31, 2021, "x" equals "y" multiplied
17                by 100 times the percentage bonus depreciation
18                on the property (that is, 100(bonus%)) and
19                then divided by 100 times 1 minus the
20                percentage bonus depreciation on the property
21                (that is, 100(1–bonus%)).
22            The aggregate amount deducted under this
23        subparagraph in all taxable years for any one piece of
24        property may not exceed the amount of the bonus
25        depreciation deduction taken on that property on the
26        taxpayer's federal income tax return under subsection

 

 

10200SB2017ham002- 639 -LRB102 16155 JWD 27453 a

1        (k) of Section 168 of the Internal Revenue Code. This
2        subparagraph (T) is exempt from the provisions of
3        Section 250;
4            (U) If the taxpayer sells, transfers, abandons, or
5        otherwise disposes of property for which the taxpayer
6        was required in any taxable year to make an addition
7        modification under subparagraph (E-10), then an amount
8        equal to that addition modification.
9            If the taxpayer continues to own property through
10        the last day of the last tax year for which a
11        subtraction is allowed with respect to that property
12        under subparagraph (T) the taxpayer may claim a
13        depreciation deduction for federal income tax purposes
14        and for which the taxpayer was required in any taxable
15        year to make an addition modification under
16        subparagraph (E-10), then an amount equal to that
17        addition modification.
18            The taxpayer is allowed to take the deduction
19        under this subparagraph only once with respect to any
20        one piece of property.
21            This subparagraph (U) is exempt from the
22        provisions of Section 250;
23            (V) The amount of: (i) any interest income (net of
24        the deductions allocable thereto) taken into account
25        for the taxable year with respect to a transaction
26        with a taxpayer that is required to make an addition

 

 

10200SB2017ham002- 640 -LRB102 16155 JWD 27453 a

1        modification with respect to such transaction under
2        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
3        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
4        the amount of such addition modification, (ii) any
5        income from intangible property (net of the deductions
6        allocable thereto) taken into account for the taxable
7        year with respect to a transaction with a taxpayer
8        that is required to make an addition modification with
9        respect to such transaction under Section
10        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
11        203(d)(2)(D-8), but not to exceed the amount of such
12        addition modification, and (iii) any insurance premium
13        income (net of deductions allocable thereto) taken
14        into account for the taxable year with respect to a
15        transaction with a taxpayer that is required to make
16        an addition modification with respect to such
17        transaction under Section 203(a)(2)(D-19), Section
18        203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section
19        203(d)(2)(D-9), but not to exceed the amount of that
20        addition modification. This subparagraph (V) is exempt
21        from the provisions of Section 250;
22            (W) An amount equal to the interest income taken
23        into account for the taxable year (net of the
24        deductions allocable thereto) with respect to
25        transactions with (i) a foreign person who would be a
26        member of the taxpayer's unitary business group but

 

 

10200SB2017ham002- 641 -LRB102 16155 JWD 27453 a

1        for the fact that the foreign person's business
2        activity outside the United States is 80% or more of
3        that person's total business activity and (ii) for
4        taxable years ending on or after December 31, 2008, to
5        a person who would be a member of the same unitary
6        business group but for the fact that the person is
7        prohibited under Section 1501(a)(27) from being
8        included in the unitary business group because he or
9        she is ordinarily required to apportion business
10        income under different subsections of Section 304, but
11        not to exceed the addition modification required to be
12        made for the same taxable year under Section
13        203(b)(2)(E-12) for interest paid, accrued, or
14        incurred, directly or indirectly, to the same person.
15        This subparagraph (W) is exempt from the provisions of
16        Section 250;
17            (X) An amount equal to the income from intangible
18        property taken into account for the taxable year (net
19        of the deductions allocable thereto) with respect to
20        transactions with (i) a foreign person who would be a
21        member of the taxpayer's unitary business group but
22        for the fact that the foreign person's business
23        activity outside the United States is 80% or more of
24        that person's total business activity and (ii) for
25        taxable years ending on or after December 31, 2008, to
26        a person who would be a member of the same unitary

 

 

10200SB2017ham002- 642 -LRB102 16155 JWD 27453 a

1        business group but for the fact that the person is
2        prohibited under Section 1501(a)(27) from being
3        included in the unitary business group because he or
4        she is ordinarily required to apportion business
5        income under different subsections of Section 304, but
6        not to exceed the addition modification required to be
7        made for the same taxable year under Section
8        203(b)(2)(E-13) for intangible expenses and costs
9        paid, accrued, or incurred, directly or indirectly, to
10        the same foreign person. This subparagraph (X) is
11        exempt from the provisions of Section 250;
12            (Y) For taxable years ending on or after December
13        31, 2011, in the case of a taxpayer who was required to
14        add back any insurance premiums under Section
15        203(b)(2)(E-14), such taxpayer may elect to subtract
16        that part of a reimbursement received from the
17        insurance company equal to the amount of the expense
18        or loss (including expenses incurred by the insurance
19        company) that would have been taken into account as a
20        deduction for federal income tax purposes if the
21        expense or loss had been uninsured. If a taxpayer
22        makes the election provided for by this subparagraph
23        (Y), the insurer to which the premiums were paid must
24        add back to income the amount subtracted by the
25        taxpayer pursuant to this subparagraph (Y). This
26        subparagraph (Y) is exempt from the provisions of

 

 

10200SB2017ham002- 643 -LRB102 16155 JWD 27453 a

1        Section 250; and
2            (Z) The difference between the nondeductible
3        controlled foreign corporation dividends under Section
4        965(e)(3) of the Internal Revenue Code over the
5        taxable income of the taxpayer, computed without
6        regard to Section 965(e)(2)(A) of the Internal Revenue
7        Code, and without regard to any net operating loss
8        deduction. This subparagraph (Z) is exempt from the
9        provisions of Section 250.
10        (3) Special rule. For purposes of paragraph (2)(A),
11    "gross income" in the case of a life insurance company,
12    for tax years ending on and after December 31, 1994, and
13    prior to December 31, 2011, shall mean the gross
14    investment income for the taxable year and, for tax years
15    ending on or after December 31, 2011, shall mean all
16    amounts included in life insurance gross income under
17    Section 803(a)(3) of the Internal Revenue Code.
 
18    (c) Trusts and estates.
19        (1) In general. In the case of a trust or estate, base
20    income means an amount equal to the taxpayer's taxable
21    income for the taxable year as modified by paragraph (2).
22        (2) Modifications. Subject to the provisions of
23    paragraph (3), the taxable income referred to in paragraph
24    (1) shall be modified by adding thereto the sum of the
25    following amounts:

 

 

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1            (A) An amount equal to all amounts paid or accrued
2        to the taxpayer as interest or dividends during the
3        taxable year to the extent excluded from gross income
4        in the computation of taxable income;
5            (B) In the case of (i) an estate, $600; (ii) a
6        trust which, under its governing instrument, is
7        required to distribute all of its income currently,
8        $300; and (iii) any other trust, $100, but in each such
9        case, only to the extent such amount was deducted in
10        the computation of taxable income;
11            (C) An amount equal to the amount of tax imposed by
12        this Act to the extent deducted from gross income in
13        the computation of taxable income for the taxable
14        year;
15            (D) The amount of any net operating loss deduction
16        taken in arriving at taxable income, other than a net
17        operating loss carried forward from a taxable year
18        ending prior to December 31, 1986;
19            (E) For taxable years in which a net operating
20        loss carryback or carryforward from a taxable year
21        ending prior to December 31, 1986 is an element of
22        taxable income under paragraph (1) of subsection (e)
23        or subparagraph (E) of paragraph (2) of subsection
24        (e), the amount by which addition modifications other
25        than those provided by this subparagraph (E) exceeded
26        subtraction modifications in such taxable year, with

 

 

10200SB2017ham002- 645 -LRB102 16155 JWD 27453 a

1        the following limitations applied in the order that
2        they are listed:
3                (i) the addition modification relating to the
4            net operating loss carried back or forward to the
5            taxable year from any taxable year ending prior to
6            December 31, 1986 shall be reduced by the amount
7            of addition modification under this subparagraph
8            (E) which related to that net operating loss and
9            which was taken into account in calculating the
10            base income of an earlier taxable year, and
11                (ii) the addition modification relating to the
12            net operating loss carried back or forward to the
13            taxable year from any taxable year ending prior to
14            December 31, 1986 shall not exceed the amount of
15            such carryback or carryforward;
16            For taxable years in which there is a net
17        operating loss carryback or carryforward from more
18        than one other taxable year ending prior to December
19        31, 1986, the addition modification provided in this
20        subparagraph (E) shall be the sum of the amounts
21        computed independently under the preceding provisions
22        of this subparagraph (E) for each such taxable year;
23            (F) For taxable years ending on or after January
24        1, 1989, an amount equal to the tax deducted pursuant
25        to Section 164 of the Internal Revenue Code if the
26        trust or estate is claiming the same tax for purposes

 

 

10200SB2017ham002- 646 -LRB102 16155 JWD 27453 a

1        of the Illinois foreign tax credit under Section 601
2        of this Act;
3            (G) An amount equal to the amount of the capital
4        gain deduction allowable under the Internal Revenue
5        Code, to the extent deducted from gross income in the
6        computation of taxable income;
7            (G-5) For taxable years ending after December 31,
8        1997, an amount equal to any eligible remediation
9        costs that the trust or estate deducted in computing
10        adjusted gross income and for which the trust or
11        estate claims a credit under subsection (l) of Section
12        201;
13            (G-10) For taxable years 2001 and thereafter, an
14        amount equal to the bonus depreciation deduction taken
15        on the taxpayer's federal income tax return for the
16        taxable year under subsection (k) of Section 168 of
17        the Internal Revenue Code; and
18            (G-11) If the taxpayer sells, transfers, abandons,
19        or otherwise disposes of property for which the
20        taxpayer was required in any taxable year to make an
21        addition modification under subparagraph (G-10), then
22        an amount equal to the aggregate amount of the
23        deductions taken in all taxable years under
24        subparagraph (R) with respect to that property.
25            If the taxpayer continues to own property through
26        the last day of the last tax year for which a

 

 

10200SB2017ham002- 647 -LRB102 16155 JWD 27453 a

1        subtraction is allowed with respect to that property
2        under subparagraph (R) the taxpayer may claim a
3        depreciation deduction for federal income tax purposes
4        and for which the taxpayer was allowed in any taxable
5        year to make a subtraction modification under
6        subparagraph (R), then an amount equal to that
7        subtraction modification.
8            The taxpayer is required to make the addition
9        modification under this subparagraph only once with
10        respect to any one piece of property;
11            (G-12) An amount equal to the amount otherwise
12        allowed as a deduction in computing base income for
13        interest paid, accrued, or incurred, directly or
14        indirectly, (i) for taxable years ending on or after
15        December 31, 2004, to a foreign person who would be a
16        member of the same unitary business group but for the
17        fact that the foreign person's business activity
18        outside the United States is 80% or more of the foreign
19        person's total business activity and (ii) for taxable
20        years ending on or after December 31, 2008, to a person
21        who would be a member of the same unitary business
22        group but for the fact that the person is prohibited
23        under Section 1501(a)(27) from being included in the
24        unitary business group because he or she is ordinarily
25        required to apportion business income under different
26        subsections of Section 304. The addition modification

 

 

10200SB2017ham002- 648 -LRB102 16155 JWD 27453 a

1        required by this subparagraph shall be reduced to the
2        extent that dividends were included in base income of
3        the unitary group for the same taxable year and
4        received by the taxpayer or by a member of the
5        taxpayer's unitary business group (including amounts
6        included in gross income pursuant to Sections 951
7        through 964 of the Internal Revenue Code and amounts
8        included in gross income under Section 78 of the
9        Internal Revenue Code) with respect to the stock of
10        the same person to whom the interest was paid,
11        accrued, or incurred.
12            This paragraph shall not apply to the following:
13                (i) an item of interest paid, accrued, or
14            incurred, directly or indirectly, to a person who
15            is subject in a foreign country or state, other
16            than a state which requires mandatory unitary
17            reporting, to a tax on or measured by net income
18            with respect to such interest; or
19                (ii) an item of interest paid, accrued, or
20            incurred, directly or indirectly, to a person if
21            the taxpayer can establish, based on a
22            preponderance of the evidence, both of the
23            following:
24                    (a) the person, during the same taxable
25                year, paid, accrued, or incurred, the interest
26                to a person that is not a related member, and

 

 

10200SB2017ham002- 649 -LRB102 16155 JWD 27453 a

1                    (b) the transaction giving rise to the
2                interest expense between the taxpayer and the
3                person did not have as a principal purpose the
4                avoidance of Illinois income tax, and is paid
5                pursuant to a contract or agreement that
6                reflects an arm's-length interest rate and
7                terms; or
8                (iii) the taxpayer can establish, based on
9            clear and convincing evidence, that the interest
10            paid, accrued, or incurred relates to a contract
11            or agreement entered into at arm's-length rates
12            and terms and the principal purpose for the
13            payment is not federal or Illinois tax avoidance;
14            or
15                (iv) an item of interest paid, accrued, or
16            incurred, directly or indirectly, to a person if
17            the taxpayer establishes by clear and convincing
18            evidence that the adjustments are unreasonable; or
19            if the taxpayer and the Director agree in writing
20            to the application or use of an alternative method
21            of apportionment under Section 304(f).
22                Nothing in this subsection shall preclude the
23            Director from making any other adjustment
24            otherwise allowed under Section 404 of this Act
25            for any tax year beginning after the effective
26            date of this amendment provided such adjustment is

 

 

10200SB2017ham002- 650 -LRB102 16155 JWD 27453 a

1            made pursuant to regulation adopted by the
2            Department and such regulations provide methods
3            and standards by which the Department will utilize
4            its authority under Section 404 of this Act;
5            (G-13) An amount equal to the amount of intangible
6        expenses and costs otherwise allowed as a deduction in
7        computing base income, and that were paid, accrued, or
8        incurred, directly or indirectly, (i) for taxable
9        years ending on or after December 31, 2004, to a
10        foreign person who would be a member of the same
11        unitary business group but for the fact that the
12        foreign person's business activity outside the United
13        States is 80% or more of that person's total business
14        activity and (ii) for taxable years ending on or after
15        December 31, 2008, to a person who would be a member of
16        the same unitary business group but for the fact that
17        the person is prohibited under Section 1501(a)(27)
18        from being included in the unitary business group
19        because he or she is ordinarily required to apportion
20        business income under different subsections of Section
21        304. The addition modification required by this
22        subparagraph shall be reduced to the extent that
23        dividends were included in base income of the unitary
24        group for the same taxable year and received by the
25        taxpayer or by a member of the taxpayer's unitary
26        business group (including amounts included in gross

 

 

10200SB2017ham002- 651 -LRB102 16155 JWD 27453 a

1        income pursuant to Sections 951 through 964 of the
2        Internal Revenue Code and amounts included in gross
3        income under Section 78 of the Internal Revenue Code)
4        with respect to the stock of the same person to whom
5        the intangible expenses and costs were directly or
6        indirectly paid, incurred, or accrued. The preceding
7        sentence shall not apply to the extent that the same
8        dividends caused a reduction to the addition
9        modification required under Section 203(c)(2)(G-12) of
10        this Act. As used in this subparagraph, the term
11        "intangible expenses and costs" includes: (1)
12        expenses, losses, and costs for or related to the
13        direct or indirect acquisition, use, maintenance or
14        management, ownership, sale, exchange, or any other
15        disposition of intangible property; (2) losses
16        incurred, directly or indirectly, from factoring
17        transactions or discounting transactions; (3) royalty,
18        patent, technical, and copyright fees; (4) licensing
19        fees; and (5) other similar expenses and costs. For
20        purposes of this subparagraph, "intangible property"
21        includes patents, patent applications, trade names,
22        trademarks, service marks, copyrights, mask works,
23        trade secrets, and similar types of intangible assets.
24            This paragraph shall not apply to the following:
25                (i) any item of intangible expenses or costs
26            paid, accrued, or incurred, directly or

 

 

10200SB2017ham002- 652 -LRB102 16155 JWD 27453 a

1            indirectly, from a transaction with a person who
2            is subject in a foreign country or state, other
3            than a state which requires mandatory unitary
4            reporting, to a tax on or measured by net income
5            with respect to such item; or
6                (ii) any item of intangible expense or cost
7            paid, accrued, or incurred, directly or
8            indirectly, if the taxpayer can establish, based
9            on a preponderance of the evidence, both of the
10            following:
11                    (a) the person during the same taxable
12                year paid, accrued, or incurred, the
13                intangible expense or cost to a person that is
14                not a related member, and
15                    (b) the transaction giving rise to the
16                intangible expense or cost between the
17                taxpayer and the person did not have as a
18                principal purpose the avoidance of Illinois
19                income tax, and is paid pursuant to a contract
20                or agreement that reflects arm's-length terms;
21                or
22                (iii) any item of intangible expense or cost
23            paid, accrued, or incurred, directly or
24            indirectly, from a transaction with a person if
25            the taxpayer establishes by clear and convincing
26            evidence, that the adjustments are unreasonable;

 

 

10200SB2017ham002- 653 -LRB102 16155 JWD 27453 a

1            or if the taxpayer and the Director agree in
2            writing to the application or use of an
3            alternative method of apportionment under Section
4            304(f);
5                Nothing in this subsection shall preclude the
6            Director from making any other adjustment
7            otherwise allowed under Section 404 of this Act
8            for any tax year beginning after the effective
9            date of this amendment provided such adjustment is
10            made pursuant to regulation adopted by the
11            Department and such regulations provide methods
12            and standards by which the Department will utilize
13            its authority under Section 404 of this Act;
14            (G-14) For taxable years ending on or after
15        December 31, 2008, an amount equal to the amount of
16        insurance premium expenses and costs otherwise allowed
17        as a deduction in computing base income, and that were
18        paid, accrued, or incurred, directly or indirectly, to
19        a person who would be a member of the same unitary
20        business group but for the fact that the person is
21        prohibited under Section 1501(a)(27) from being
22        included in the unitary business group because he or
23        she is ordinarily required to apportion business
24        income under different subsections of Section 304. The
25        addition modification required by this subparagraph
26        shall be reduced to the extent that dividends were

 

 

10200SB2017ham002- 654 -LRB102 16155 JWD 27453 a

1        included in base income of the unitary group for the
2        same taxable year and received by the taxpayer or by a
3        member of the taxpayer's unitary business group
4        (including amounts included in gross income under
5        Sections 951 through 964 of the Internal Revenue Code
6        and amounts included in gross income under Section 78
7        of the Internal Revenue Code) with respect to the
8        stock of the same person to whom the premiums and costs
9        were directly or indirectly paid, incurred, or
10        accrued. The preceding sentence does not apply to the
11        extent that the same dividends caused a reduction to
12        the addition modification required under Section
13        203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this
14        Act;
15            (G-15) An amount equal to the credit allowable to
16        the taxpayer under Section 218(a) of this Act,
17        determined without regard to Section 218(c) of this
18        Act;
19            (G-16) For taxable years ending on or after
20        December 31, 2017, an amount equal to the deduction
21        allowed under Section 199 of the Internal Revenue Code
22        for the taxable year;
23    and by deducting from the total so obtained the sum of the
24    following amounts:
25            (H) An amount equal to all amounts included in
26        such total pursuant to the provisions of Sections

 

 

10200SB2017ham002- 655 -LRB102 16155 JWD 27453 a

1        402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408
2        of the Internal Revenue Code or included in such total
3        as distributions under the provisions of any
4        retirement or disability plan for employees of any
5        governmental agency or unit, or retirement payments to
6        retired partners, which payments are excluded in
7        computing net earnings from self employment by Section
8        1402 of the Internal Revenue Code and regulations
9        adopted pursuant thereto;
10            (I) The valuation limitation amount;
11            (J) An amount equal to the amount of any tax
12        imposed by this Act which was refunded to the taxpayer
13        and included in such total for the taxable year;
14            (K) An amount equal to all amounts included in
15        taxable income as modified by subparagraphs (A), (B),
16        (C), (D), (E), (F) and (G) which are exempt from
17        taxation by this State either by reason of its
18        statutes or Constitution or by reason of the
19        Constitution, treaties or statutes of the United
20        States; provided that, in the case of any statute of
21        this State that exempts income derived from bonds or
22        other obligations from the tax imposed under this Act,
23        the amount exempted shall be the interest net of bond
24        premium amortization;
25            (L) With the exception of any amounts subtracted
26        under subparagraph (K), an amount equal to the sum of

 

 

10200SB2017ham002- 656 -LRB102 16155 JWD 27453 a

1        all amounts disallowed as deductions by (i) Sections
2        171(a)(2) and 265(a)(2) of the Internal Revenue Code,
3        and all amounts of expenses allocable to interest and
4        disallowed as deductions by Section 265(a)(1) of the
5        Internal Revenue Code; and (ii) for taxable years
6        ending on or after August 13, 1999, Sections
7        171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
8        Internal Revenue Code, plus, (iii) for taxable years
9        ending on or after December 31, 2011, Section
10        45G(e)(3) of the Internal Revenue Code and, for
11        taxable years ending on or after December 31, 2008,
12        any amount included in gross income under Section 87
13        of the Internal Revenue Code; the provisions of this
14        subparagraph are exempt from the provisions of Section
15        250;
16            (M) An amount equal to those dividends included in
17        such total which were paid by a corporation which
18        conducts business operations in a River Edge
19        Redevelopment Zone or zones created under the River
20        Edge Redevelopment Zone Act and conducts substantially
21        all of its operations in a River Edge Redevelopment
22        Zone or zones. This subparagraph (M) is exempt from
23        the provisions of Section 250;
24            (N) An amount equal to any contribution made to a
25        job training project established pursuant to the Tax
26        Increment Allocation Redevelopment Act;

 

 

10200SB2017ham002- 657 -LRB102 16155 JWD 27453 a

1            (O) An amount equal to those dividends included in
2        such total that were paid by a corporation that
3        conducts business operations in a federally designated
4        Foreign Trade Zone or Sub-Zone and that is designated
5        a High Impact Business located in Illinois; provided
6        that dividends eligible for the deduction provided in
7        subparagraph (M) of paragraph (2) of this subsection
8        shall not be eligible for the deduction provided under
9        this subparagraph (O);
10            (P) An amount equal to the amount of the deduction
11        used to compute the federal income tax credit for
12        restoration of substantial amounts held under claim of
13        right for the taxable year pursuant to Section 1341 of
14        the Internal Revenue Code;
15            (Q) For taxable year 1999 and thereafter, an
16        amount equal to the amount of any (i) distributions,
17        to the extent includible in gross income for federal
18        income tax purposes, made to the taxpayer because of
19        his or her status as a victim of persecution for racial
20        or religious reasons by Nazi Germany or any other Axis
21        regime or as an heir of the victim and (ii) items of
22        income, to the extent includible in gross income for
23        federal income tax purposes, attributable to, derived
24        from or in any way related to assets stolen from,
25        hidden from, or otherwise lost to a victim of
26        persecution for racial or religious reasons by Nazi

 

 

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1        Germany or any other Axis regime immediately prior to,
2        during, and immediately after World War II, including,
3        but not limited to, interest on the proceeds
4        receivable as insurance under policies issued to a
5        victim of persecution for racial or religious reasons
6        by Nazi Germany or any other Axis regime by European
7        insurance companies immediately prior to and during
8        World War II; provided, however, this subtraction from
9        federal adjusted gross income does not apply to assets
10        acquired with such assets or with the proceeds from
11        the sale of such assets; provided, further, this
12        paragraph shall only apply to a taxpayer who was the
13        first recipient of such assets after their recovery
14        and who is a victim of persecution for racial or
15        religious reasons by Nazi Germany or any other Axis
16        regime or as an heir of the victim. The amount of and
17        the eligibility for any public assistance, benefit, or
18        similar entitlement is not affected by the inclusion
19        of items (i) and (ii) of this paragraph in gross income
20        for federal income tax purposes. This paragraph is
21        exempt from the provisions of Section 250;
22            (R) For taxable years 2001 and thereafter, for the
23        taxable year in which the bonus depreciation deduction
24        is taken on the taxpayer's federal income tax return
25        under subsection (k) of Section 168 of the Internal
26        Revenue Code and for each applicable taxable year

 

 

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1        thereafter, an amount equal to "x", where:
2                (1) "y" equals the amount of the depreciation
3            deduction taken for the taxable year on the
4            taxpayer's federal income tax return on property
5            for which the bonus depreciation deduction was
6            taken in any year under subsection (k) of Section
7            168 of the Internal Revenue Code, but not
8            including the bonus depreciation deduction;
9                (2) for taxable years ending on or before
10            December 31, 2005, "x" equals "y" multiplied by 30
11            and then divided by 70 (or "y" multiplied by
12            0.429); and
13                (3) for taxable years ending after December
14            31, 2005:
15                    (i) for property on which a bonus
16                depreciation deduction of 30% of the adjusted
17                basis was taken, "x" equals "y" multiplied by
18                30 and then divided by 70 (or "y" multiplied
19                by 0.429); and
20                    (ii) for property on which a bonus
21                depreciation deduction of 50% of the adjusted
22                basis was taken, "x" equals "y" multiplied by
23                1.0; .
24                    (iii) for property on which a bonus
25                depreciation deduction of 100% of the adjusted
26                basis was taken in a taxable year ending on or

 

 

10200SB2017ham002- 660 -LRB102 16155 JWD 27453 a

1                after December 31, 2021, "x" equals the
2                depreciation deduction that would be allowed
3                on that property if the taxpayer had made the
4                election under Section 168(k)(7) of the
5                Internal Revenue Code to not claim bonus
6                deprecation on that property; and
7                    (iv) for property on which a bonus
8                depreciation deduction of a percentage other
9                than 30%, 50% or 100% of the adjusted basis
10                was taken in a taxable year ending on or after
11                December 31, 2021, "x" equals "y" multiplied
12                by 100 times the percentage bonus depreciation
13                on the property (that is, 100(bonus%)) and
14                then divided by 100 times 1 minus the
15                percentage bonus depreciation on the property
16                (that is, 100(1–bonus%)).
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

 

 

10200SB2017ham002- 661 -LRB102 16155 JWD 27453 a

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 a
6        subtraction is allowed with respect to that property
7        under subparagraph (R) the taxpayer may claim a
8        depreciation deduction for federal income tax purposes
9        and for which the taxpayer was required in any taxable
10        year to make an addition modification under
11        subparagraph (G-10), then an amount equal to that
12        addition modification.
13            The taxpayer is allowed to take the deduction
14        under this subparagraph only once with respect to any
15        one piece of property.
16            This subparagraph (S) is exempt from the
17        provisions of Section 250;
18            (T) The amount of (i) any interest income (net of
19        the deductions allocable thereto) taken into account
20        for the taxable year with respect to a transaction
21        with a taxpayer that is required to make an addition
22        modification with respect to such transaction under
23        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
24        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
25        the amount of such addition modification and (ii) any
26        income from intangible property (net of the deductions

 

 

10200SB2017ham002- 662 -LRB102 16155 JWD 27453 a

1        allocable thereto) taken into account for the taxable
2        year with respect to a transaction with a taxpayer
3        that is required to make an addition modification with
4        respect to such transaction under Section
5        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
6        203(d)(2)(D-8), but not to exceed the amount of such
7        addition modification. This subparagraph (T) is exempt
8        from the provisions of Section 250;
9            (U) An amount equal to the interest income taken
10        into account for the taxable year (net of the
11        deductions allocable thereto) with respect to
12        transactions with (i) a foreign person who would be a
13        member of the taxpayer's unitary business group but
14        for the fact the foreign person's business activity
15        outside the United States is 80% or more of that
16        person's total business activity and (ii) for taxable
17        years ending on or after December 31, 2008, to a person
18        who would be a member of the same unitary business
19        group but for the fact that the person is prohibited
20        under Section 1501(a)(27) from being included in the
21        unitary business group because he or she is ordinarily
22        required to apportion business income under different
23        subsections of Section 304, but not to exceed the
24        addition modification required to be made for the same
25        taxable year under Section 203(c)(2)(G-12) for
26        interest paid, accrued, or incurred, directly or

 

 

10200SB2017ham002- 663 -LRB102 16155 JWD 27453 a

1        indirectly, to the same person. This subparagraph (U)
2        is exempt from the provisions of Section 250;
3            (V) An amount equal to the income from intangible
4        property taken into account for the taxable year (net
5        of the deductions allocable thereto) with respect to
6        transactions with (i) a foreign person who would be a
7        member of the taxpayer's unitary business group but
8        for the fact that the foreign person's business
9        activity outside the United States is 80% or more of
10        that person's total business activity and (ii) for
11        taxable years ending on or after December 31, 2008, to
12        a person who would be a member of the same unitary
13        business group but for the fact that the person is
14        prohibited under Section 1501(a)(27) from being
15        included in the unitary business group because he or
16        she is ordinarily required to apportion business
17        income under different subsections of Section 304, but
18        not to exceed the addition modification required to be
19        made for the same taxable year under Section
20        203(c)(2)(G-13) for intangible expenses and costs
21        paid, accrued, or incurred, directly or indirectly, to
22        the same foreign person. This subparagraph (V) is
23        exempt from the provisions of Section 250;
24            (W) in the case of an estate, an amount equal to
25        all amounts included in such total pursuant to the
26        provisions of Section 111 of the Internal Revenue Code

 

 

10200SB2017ham002- 664 -LRB102 16155 JWD 27453 a

1        as a recovery of items previously deducted by the
2        decedent from adjusted gross income in the computation
3        of taxable income. This subparagraph (W) is exempt
4        from Section 250;
5            (X) an amount equal to the refund included in such
6        total of any tax deducted for federal income tax
7        purposes, to the extent that deduction was added back
8        under subparagraph (F). This subparagraph (X) is
9        exempt from the provisions of Section 250;
10            (Y) For taxable years ending on or after December
11        31, 2011, in the case of a taxpayer who was required to
12        add back any insurance premiums under Section
13        203(c)(2)(G-14), such taxpayer may elect to subtract
14        that part of a reimbursement received from the
15        insurance company equal to the amount of the expense
16        or loss (including expenses incurred by the insurance
17        company) that would have been taken into account as a
18        deduction for federal income tax purposes if the
19        expense or loss had been uninsured. If a taxpayer
20        makes the election provided for by this subparagraph
21        (Y), the insurer to which the premiums were paid must
22        add back to income the amount subtracted by the
23        taxpayer pursuant to this subparagraph (Y). This
24        subparagraph (Y) is exempt from the provisions of
25        Section 250; and
26            (Z) For taxable years beginning after December 31,

 

 

10200SB2017ham002- 665 -LRB102 16155 JWD 27453 a

1        2018 and before January 1, 2026, the amount of excess
2        business loss of the taxpayer disallowed as a
3        deduction by Section 461(l)(1)(B) of the Internal
4        Revenue Code.
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
10    set aside for charitable purposes pursuant to Internal
11    Revenue 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;

 

 

10200SB2017ham002- 666 -LRB102 16155 JWD 27453 a

1            (C) The amount of deductions allowed to the
2        partnership pursuant to Section 707 (c) of the
3        Internal Revenue Code in calculating its taxable
4        income;
5            (D) An amount equal to the amount of the capital
6        gain deduction allowable under the Internal Revenue
7        Code, to the extent deducted from gross income in the
8        computation of taxable income;
9            (D-5) For taxable years 2001 and thereafter, an
10        amount equal to the bonus depreciation deduction taken
11        on the taxpayer's federal income tax return for the
12        taxable year under subsection (k) of Section 168 of
13        the Internal Revenue Code;
14            (D-6) If the taxpayer sells, transfers, abandons,
15        or otherwise disposes of property for which the
16        taxpayer was required in any taxable year to make an
17        addition modification under subparagraph (D-5), then
18        an amount equal to the aggregate amount of the
19        deductions taken in all taxable years under
20        subparagraph (O) with respect to that property.
21            If the taxpayer continues to own property through
22        the last day of the last tax year for which a
23        subtraction is allowed with respect to that property
24        under subparagraph (O) the taxpayer may claim a
25        depreciation deduction for federal income tax purposes
26        and for which the taxpayer was allowed in any taxable

 

 

10200SB2017ham002- 667 -LRB102 16155 JWD 27453 a

1        year to make a subtraction modification under
2        subparagraph (O), then an amount equal to that
3        subtraction modification.
4            The taxpayer is required to make the addition
5        modification under this subparagraph only once with
6        respect to any one piece of property;
7            (D-7) An amount equal to the amount otherwise
8        allowed as a deduction in computing base income for
9        interest paid, accrued, or incurred, directly or
10        indirectly, (i) for taxable years ending on or after
11        December 31, 2004, to a foreign person who would be a
12        member of the same unitary business group but for the
13        fact the foreign person's business activity outside
14        the United States is 80% or more of the foreign
15        person's total business activity and (ii) for taxable
16        years ending on or after December 31, 2008, to a person
17        who would be a member of the same unitary business
18        group but for the fact that the person is prohibited
19        under Section 1501(a)(27) from being included in the
20        unitary business group because he or she is ordinarily
21        required to apportion business income under different
22        subsections of Section 304. The addition modification
23        required by this subparagraph shall be reduced to the
24        extent that dividends were included in base income of
25        the unitary group for the same taxable year and
26        received by the taxpayer or by a member of the

 

 

10200SB2017ham002- 668 -LRB102 16155 JWD 27453 a

1        taxpayer's unitary business group (including amounts
2        included in gross income pursuant to Sections 951
3        through 964 of the Internal Revenue Code and amounts
4        included in gross income under Section 78 of the
5        Internal Revenue Code) with respect to the stock of
6        the same person to whom the interest was paid,
7        accrued, or incurred.
8            This paragraph shall not apply to the following:
9                (i) an item of interest paid, accrued, or
10            incurred, directly or indirectly, to a person who
11            is subject in a foreign country or state, other
12            than a state which requires mandatory unitary
13            reporting, to a tax on or measured by net income
14            with respect to such interest; or
15                (ii) an item of interest paid, accrued, or
16            incurred, directly or indirectly, to a person if
17            the taxpayer can establish, based on a
18            preponderance of the evidence, both of the
19            following:
20                    (a) the person, during the same taxable
21                year, paid, accrued, or incurred, the interest
22                to a person that is not a related member, and
23                    (b) the transaction giving rise to the
24                interest expense between the taxpayer and the
25                person did not have as a principal purpose the
26                avoidance of Illinois income tax, and is paid

 

 

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1                pursuant to a contract or agreement that
2                reflects an arm's-length interest rate and
3                terms; or
4                (iii) the taxpayer can establish, based on
5            clear and convincing evidence, that the interest
6            paid, accrued, or incurred relates to a contract
7            or agreement entered into at arm's-length rates
8            and terms and the principal purpose for the
9            payment is not federal or Illinois tax avoidance;
10            or
11                (iv) an item of interest paid, accrued, or
12            incurred, directly or indirectly, to a person if
13            the taxpayer establishes by clear and convincing
14            evidence that the adjustments are unreasonable; or
15            if the taxpayer and the Director agree in writing
16            to the application or use of an alternative method
17            of apportionment under Section 304(f).
18                Nothing in this subsection shall preclude the
19            Director from making any other adjustment
20            otherwise allowed under Section 404 of this Act
21            for any tax year beginning after the effective
22            date of this amendment provided such adjustment is
23            made pursuant to regulation adopted by the
24            Department and such regulations provide methods
25            and standards by which the Department will utilize
26            its authority under Section 404 of this Act; and

 

 

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1            (D-8) An amount equal to the amount of intangible
2        expenses and costs otherwise allowed as a deduction in
3        computing base income, and that were paid, accrued, or
4        incurred, directly or indirectly, (i) for taxable
5        years ending on or after December 31, 2004, to a
6        foreign person who would be a member of the same
7        unitary business group but for the fact that the
8        foreign person's business activity outside the United
9        States is 80% or more of that person's total business
10        activity and (ii) for taxable years ending on or after
11        December 31, 2008, to a person who would be a member of
12        the same unitary business group but for the fact that
13        the person is prohibited under Section 1501(a)(27)
14        from being included in the unitary business group
15        because he or she is ordinarily required to apportion
16        business income under different subsections of Section
17        304. The addition modification required by this
18        subparagraph shall be reduced to the extent that
19        dividends were included in base income of the unitary
20        group for the same taxable year and received by the
21        taxpayer or by a member of the taxpayer's unitary
22        business group (including amounts included in gross
23        income pursuant to Sections 951 through 964 of the
24        Internal Revenue Code and amounts included in gross
25        income under Section 78 of the Internal Revenue Code)
26        with respect to the stock of the same person to whom

 

 

10200SB2017ham002- 671 -LRB102 16155 JWD 27453 a

1        the intangible expenses and costs were directly or
2        indirectly paid, incurred or accrued. The preceding
3        sentence shall not apply to the extent that the same
4        dividends caused a reduction to the addition
5        modification required under Section 203(d)(2)(D-7) of
6        this Act. As used in this subparagraph, the term
7        "intangible expenses and costs" includes (1) expenses,
8        losses, and costs for, or related to, the direct or
9        indirect acquisition, use, maintenance or management,
10        ownership, sale, exchange, or any other disposition of
11        intangible property; (2) losses incurred, directly or
12        indirectly, from factoring transactions or discounting
13        transactions; (3) royalty, patent, technical, and
14        copyright fees; (4) licensing fees; and (5) other
15        similar expenses and costs. For purposes of this
16        subparagraph, "intangible property" includes patents,
17        patent applications, trade names, trademarks, service
18        marks, copyrights, mask works, trade secrets, and
19        similar types of intangible assets;
20            This paragraph shall not apply to the following:
21                (i) any item of intangible expenses or costs
22            paid, accrued, or incurred, directly or
23            indirectly, from a transaction with a person who
24            is subject in a foreign country or state, other
25            than a state which requires mandatory unitary
26            reporting, to a tax on or measured by net income

 

 

10200SB2017ham002- 672 -LRB102 16155 JWD 27453 a

1            with respect to such item; or
2                (ii) any item of intangible expense or cost
3            paid, accrued, or incurred, directly or
4            indirectly, if the taxpayer can establish, based
5            on a preponderance of the evidence, both of the
6            following:
7                    (a) the person during the same taxable
8                year paid, accrued, or incurred, the
9                intangible expense or cost to a person that is
10                not a related member, and
11                    (b) the transaction giving rise to the
12                intangible expense or cost between the
13                taxpayer and the person did not have as a
14                principal purpose the avoidance of Illinois
15                income tax, and is paid pursuant to a contract
16                or agreement that reflects arm's-length terms;
17                or
18                (iii) any item of intangible expense or cost
19            paid, accrued, or incurred, directly or
20            indirectly, from a transaction with a person if
21            the taxpayer establishes by clear and convincing
22            evidence, that the adjustments are unreasonable;
23            or if the taxpayer and the Director agree in
24            writing to the application or use of an
25            alternative method of apportionment under Section
26            304(f);

 

 

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1                Nothing in this subsection shall preclude the
2            Director from making any other adjustment
3            otherwise allowed under Section 404 of this Act
4            for any tax year beginning after the effective
5            date of this amendment provided such adjustment is
6            made pursuant to regulation adopted by the
7            Department and such regulations provide methods
8            and standards by which the Department will utilize
9            its authority under Section 404 of this Act;
10            (D-9) For taxable years ending on or after
11        December 31, 2008, an amount equal to the amount of
12        insurance premium expenses and costs otherwise allowed
13        as a deduction in computing base income, and that were
14        paid, accrued, or incurred, directly or indirectly, to
15        a person who would be a member of the same unitary
16        business group but for the fact that the person is
17        prohibited under Section 1501(a)(27) from being
18        included in the unitary business group because he or
19        she is ordinarily required to apportion business
20        income under different subsections of Section 304. The
21        addition modification required by this subparagraph
22        shall be reduced to the extent that dividends were
23        included in base income of the unitary group for the
24        same taxable year and received by the taxpayer or by a
25        member of the taxpayer's unitary business group
26        (including amounts included in gross income under

 

 

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1        Sections 951 through 964 of the Internal Revenue Code
2        and amounts included in gross income under Section 78
3        of the Internal Revenue Code) with respect to the
4        stock of the same person to whom the premiums and costs
5        were directly or indirectly paid, incurred, or
6        accrued. The preceding sentence does not apply to the
7        extent that the same dividends caused a reduction to
8        the addition modification required under Section
9        203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act;
10            (D-10) An amount equal to the credit allowable to
11        the taxpayer under Section 218(a) of this Act,
12        determined without regard to Section 218(c) of this
13        Act;
14            (D-11) For taxable years ending on or after
15        December 31, 2017, an amount equal to the deduction
16        allowed under Section 199 of the Internal Revenue Code
17        for the taxable year;
18    and by deducting from the total so obtained the following
19    amounts:
20            (E) The valuation limitation amount;
21            (F) An amount equal to the amount of any tax
22        imposed by this Act which was refunded to the taxpayer
23        and included in such total for the taxable year;
24            (G) An amount equal to all amounts included in
25        taxable income as modified by subparagraphs (A), (B),
26        (C) and (D) which are exempt from taxation by this

 

 

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1        State either by reason of its statutes or Constitution
2        or by reason of the Constitution, treaties or statutes
3        of the United States; provided that, in the case of any
4        statute of this State that exempts income derived from
5        bonds or other obligations from the tax imposed under
6        this Act, the amount exempted shall be the interest
7        net of bond premium amortization;
8            (H) Any income of the partnership which
9        constitutes personal service income as defined in
10        Section 1348(b)(1) of the Internal Revenue Code (as in
11        effect December 31, 1981) or a reasonable allowance
12        for compensation paid or accrued for services rendered
13        by partners to the partnership, whichever is greater;
14        this subparagraph (H) is exempt from the provisions of
15        Section 250;
16            (I) An amount equal to all amounts of income
17        distributable to an entity subject to the Personal
18        Property Tax Replacement Income Tax imposed by
19        subsections (c) and (d) of Section 201 of this Act
20        including amounts distributable to organizations
21        exempt from federal income tax by reason of Section
22        501(a) of the Internal Revenue Code; this subparagraph
23        (I) is exempt from the provisions of Section 250;
24            (J) With the exception of any amounts subtracted
25        under subparagraph (G), an amount equal to the sum of
26        all amounts disallowed as deductions by (i) Sections

 

 

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1        171(a)(2), and 265(a)(2) of the Internal Revenue Code,
2        and all amounts of expenses allocable to interest and
3        disallowed as deductions by Section 265(a)(1) of the
4        Internal Revenue Code; and (ii) for taxable years
5        ending on or after August 13, 1999, Sections
6        171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
7        Internal Revenue Code, plus, (iii) for taxable years
8        ending on or after December 31, 2011, Section
9        45G(e)(3) of the Internal Revenue Code and, for
10        taxable years ending on or after December 31, 2008,
11        any amount included in gross income under Section 87
12        of the Internal Revenue Code; the provisions of this
13        subparagraph are exempt from the provisions of Section
14        250;
15            (K) An amount equal to those dividends included in
16        such total which were paid by a corporation which
17        conducts business operations in a River Edge
18        Redevelopment Zone or zones created under the River
19        Edge Redevelopment Zone Act and conducts substantially
20        all of its operations from a River Edge Redevelopment
21        Zone or zones. This subparagraph (K) is exempt from
22        the provisions of Section 250;
23            (L) An amount equal to any contribution made to a
24        job training project established pursuant to the Real
25        Property Tax Increment Allocation Redevelopment Act;
26            (M) An amount equal to those dividends included in

 

 

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1        such total that were paid by a corporation that
2        conducts business operations in a federally designated
3        Foreign Trade Zone or Sub-Zone and that is designated
4        a High Impact Business located in Illinois; provided
5        that dividends eligible for the deduction provided in
6        subparagraph (K) of paragraph (2) of this subsection
7        shall not be eligible for the deduction provided under
8        this subparagraph (M);
9            (N) An amount equal to the amount of the deduction
10        used to compute the federal income tax credit for
11        restoration of substantial amounts held under claim of
12        right for the taxable year pursuant to Section 1341 of
13        the Internal Revenue Code;
14            (O) For taxable years 2001 and thereafter, for the
15        taxable year in which the bonus depreciation deduction
16        is taken on the taxpayer's federal income tax return
17        under subsection (k) of Section 168 of the Internal
18        Revenue Code and for each applicable taxable year
19        thereafter, an amount equal to "x", where:
20                (1) "y" equals the amount of the depreciation
21            deduction taken for the taxable year on the
22            taxpayer's federal income tax return on property
23            for which the bonus depreciation deduction was
24            taken in any year under subsection (k) of Section
25            168 of the Internal Revenue Code, but not
26            including the bonus depreciation deduction;

 

 

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1                (2) for taxable years ending on or before
2            December 31, 2005, "x" equals "y" multiplied by 30
3            and then divided by 70 (or "y" multiplied by
4            0.429); and
5                (3) for taxable years ending after December
6            31, 2005:
7                    (i) for property on which a bonus
8                depreciation deduction of 30% of the adjusted
9                basis was taken, "x" equals "y" multiplied by
10                30 and then divided by 70 (or "y" multiplied
11                by 0.429); and
12                    (ii) for property on which a bonus
13                depreciation deduction of 50% of the adjusted
14                basis was taken, "x" equals "y" multiplied by
15                1.0; .
16                    (iii) for property on which a bonus
17                depreciation deduction of 100% of the adjusted
18                basis was taken in a taxable year ending on or
19                after December 31, 2021, "x" equals the
20                depreciation deduction that would be allowed
21                on that property if the taxpayer had made the
22                election under Section 168(k)(7) of the
23                Internal Revenue Code to not claim bonus
24                deprecation on that property; and
25                    (iv) for property on which a bonus
26                depreciation deduction of a percentage other

 

 

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1                than 30%, 50% or 100% of the adjusted basis
2                was taken in a taxable year ending on or after
3                December 31, 2021, "x" equals "y" multiplied
4                by 100 times the percentage bonus depreciation
5                on the property (that is, 100(bonus%)) and
6                then divided by 100 times 1 minus the
7                percentage bonus depreciation on the property
8                (that is, 100(1–bonus%)).
9            The aggregate amount deducted under this
10        subparagraph in all taxable years for any one piece of
11        property may not exceed the amount of the bonus
12        depreciation deduction taken on that property on the
13        taxpayer's federal income tax return under subsection
14        (k) of Section 168 of the Internal Revenue Code. This
15        subparagraph (O) is exempt from the provisions of
16        Section 250;
17            (P) If the taxpayer sells, transfers, abandons, or
18        otherwise disposes of property for which the taxpayer
19        was required in any taxable year to make an addition
20        modification under subparagraph (D-5), then an amount
21        equal to that addition modification.
22            If the taxpayer continues to own property through
23        the last day of the last tax year for which a
24        subtraction is allowed with respect to that property
25        under subparagraph (O) the taxpayer may claim a
26        depreciation deduction for federal income tax purposes

 

 

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1        and for which the taxpayer was required in any taxable
2        year to make an addition modification under
3        subparagraph (D-5), then an amount equal to that
4        addition modification.
5            The taxpayer is allowed to take the deduction
6        under this subparagraph only once with respect to any
7        one piece of property.
8            This subparagraph (P) is exempt from the
9        provisions of Section 250;
10            (Q) The amount of (i) any interest income (net of
11        the deductions allocable thereto) taken into account
12        for the taxable year with respect to a transaction
13        with a taxpayer that is required to make an addition
14        modification with respect to such transaction under
15        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
16        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
17        the amount of such addition modification and (ii) any
18        income from intangible property (net of the deductions
19        allocable thereto) taken into account for the taxable
20        year with respect to a transaction with a taxpayer
21        that is required to make an addition modification with
22        respect to such transaction under Section
23        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
24        203(d)(2)(D-8), but not to exceed the amount of such
25        addition modification. This subparagraph (Q) is exempt
26        from Section 250;

 

 

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1            (R) An amount equal to the interest income taken
2        into account for the taxable year (net of the
3        deductions allocable thereto) with respect to
4        transactions with (i) a foreign person who would be a
5        member of the taxpayer's unitary business group but
6        for the fact that the foreign person's business
7        activity outside the United States is 80% or more of
8        that person's total business activity and (ii) for
9        taxable years ending on or after December 31, 2008, to
10        a person who would be a member of the same unitary
11        business group but for the fact that the person is
12        prohibited under Section 1501(a)(27) from being
13        included in the unitary business group because he or
14        she is ordinarily required to apportion business
15        income under different subsections of Section 304, but
16        not to exceed the addition modification required to be
17        made for the same taxable year under Section
18        203(d)(2)(D-7) for interest paid, accrued, or
19        incurred, directly or indirectly, to the same person.
20        This subparagraph (R) is exempt from Section 250;
21            (S) An amount equal to the income from intangible
22        property taken into account for the taxable year (net
23        of the deductions allocable thereto) with respect to
24        transactions with (i) a foreign person who would be a
25        member of the taxpayer's unitary business group but
26        for the fact that the foreign person's business

 

 

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1        activity outside the United States is 80% or more of
2        that person's total business activity and (ii) for
3        taxable years ending on or after December 31, 2008, to
4        a person who would be a member of the same unitary
5        business group but for the fact that the person is
6        prohibited under Section 1501(a)(27) from being
7        included in the unitary business group because he or
8        she is ordinarily required to apportion business
9        income under different subsections of Section 304, but
10        not to exceed the addition modification required to be
11        made for the same taxable year under Section
12        203(d)(2)(D-8) for intangible expenses and costs paid,
13        accrued, or incurred, directly or indirectly, to the
14        same person. This subparagraph (S) is exempt from
15        Section 250; and
16            (T) For taxable years ending on or after December
17        31, 2011, in the case of a taxpayer who was required to
18        add back any insurance premiums under Section
19        203(d)(2)(D-9), such taxpayer may elect to subtract
20        that part of a reimbursement received from the
21        insurance company equal to the amount of the expense
22        or loss (including expenses incurred by the insurance
23        company) that would have been taken into account as a
24        deduction for federal income tax purposes if the
25        expense or loss had been uninsured. If a taxpayer
26        makes the election provided for by this subparagraph

 

 

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1        (T), the insurer to which the premiums were paid must
2        add back to income the amount subtracted by the
3        taxpayer pursuant to this subparagraph (T). This
4        subparagraph (T) is exempt from the provisions of
5        Section 250.
 
6    (e) Gross income; adjusted gross income; taxable income.
7        (1) In general. Subject to the provisions of paragraph
8    (2) and subsection (b)(3), for purposes of this Section
9    and Section 803(e), a taxpayer's gross income, adjusted
10    gross income, or taxable income for the taxable year shall
11    mean the amount of gross income, adjusted gross income or
12    taxable income properly reportable for federal income tax
13    purposes for the taxable year under the provisions of the
14    Internal Revenue Code. Taxable income may be less than
15    zero. However, for taxable years ending on or after
16    December 31, 1986, net operating loss carryforwards from
17    taxable years ending prior to December 31, 1986, may not
18    exceed the sum of federal taxable income for the taxable
19    year before net operating loss deduction, plus the excess
20    of addition modifications over subtraction modifications
21    for the taxable year. For taxable years ending prior to
22    December 31, 1986, taxable income may never be an amount
23    in excess of the net operating loss for the taxable year as
24    defined in subsections (c) and (d) of Section 172 of the
25    Internal Revenue Code, provided that when taxable income

 

 

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1    of a corporation (other than a Subchapter S corporation),
2    trust, or estate is less than zero and addition
3    modifications, other than those provided by subparagraph
4    (E) of paragraph (2) of subsection (b) for corporations or
5    subparagraph (E) of paragraph (2) of subsection (c) for
6    trusts and estates, exceed subtraction modifications, an
7    addition modification must be made under those
8    subparagraphs for any other taxable year to which the
9    taxable income less than zero (net operating loss) is
10    applied under Section 172 of the Internal Revenue Code or
11    under subparagraph (E) of paragraph (2) of this subsection
12    (e) applied in conjunction with Section 172 of the
13    Internal Revenue Code.
14        (2) Special rule. For purposes of paragraph (1) of
15    this subsection, the taxable income properly reportable
16    for federal income tax purposes shall mean:
17            (A) Certain life insurance companies. In the case
18        of a life insurance company subject to the tax imposed
19        by Section 801 of the Internal Revenue Code, life
20        insurance company taxable income, plus the amount of
21        distribution from pre-1984 policyholder surplus
22        accounts as calculated under Section 815a of the
23        Internal Revenue Code;
24            (B) Certain other insurance companies. In the case
25        of mutual insurance companies subject to the tax
26        imposed by Section 831 of the Internal Revenue Code,

 

 

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1        insurance company taxable income;
2            (C) Regulated investment companies. In the case of
3        a regulated investment company subject to the tax
4        imposed by Section 852 of the Internal Revenue Code,
5        investment company taxable income;
6            (D) Real estate investment trusts. In the case of
7        a real estate investment trust subject to the tax
8        imposed by Section 857 of the Internal Revenue Code,
9        real estate investment trust taxable income;
10            (E) Consolidated corporations. In the case of a
11        corporation which is a member of an affiliated group
12        of corporations filing a consolidated income tax
13        return for the taxable year for federal income tax
14        purposes, taxable income determined as if such
15        corporation had filed a separate return for federal
16        income tax purposes for the taxable year and each
17        preceding taxable year for which it was a member of an
18        affiliated group. For purposes of this subparagraph,
19        the taxpayer's separate taxable income shall be
20        determined as if the election provided by Section
21        243(b)(2) of the Internal Revenue Code had been in
22        effect for all such years;
23            (F) Cooperatives. In the case of a cooperative
24        corporation or association, the taxable income of such
25        organization determined in accordance with the
26        provisions of Section 1381 through 1388 of the

 

 

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1        Internal Revenue Code, but without regard to the
2        prohibition against offsetting losses from patronage
3        activities against income from nonpatronage
4        activities; except that a cooperative corporation or
5        association may make an election to follow its federal
6        income tax treatment of patronage losses and
7        nonpatronage losses. In the event such election is
8        made, such losses shall be computed and carried over
9        in a manner consistent with subsection (a) of Section
10        207 of this Act and apportioned by the apportionment
11        factor reported by the cooperative on its Illinois
12        income tax return filed for the taxable year in which
13        the losses are incurred. The election shall be
14        effective for all taxable years with original returns
15        due on or after the date of the election. In addition,
16        the cooperative may file an amended return or returns,
17        as allowed under this Act, to provide that the
18        election shall be effective for losses incurred or
19        carried forward for taxable years occurring prior to
20        the date of the election. Once made, the election may
21        only be revoked upon approval of the Director. The
22        Department shall adopt rules setting forth
23        requirements for documenting the elections and any
24        resulting Illinois net loss and the standards to be
25        used by the Director in evaluating requests to revoke
26        elections. Public Act 96-932 is declaratory of

 

 

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1        existing law;
2            (G) Subchapter S corporations. In the case of: (i)
3        a Subchapter S corporation for which there is in
4        effect an election for the taxable year under Section
5        1362 of the Internal Revenue Code, the taxable income
6        of such corporation determined in accordance with
7        Section 1363(b) of the Internal Revenue Code, except
8        that taxable income shall take into account those
9        items which are required by Section 1363(b)(1) of the
10        Internal Revenue Code to be separately stated; and
11        (ii) a Subchapter S corporation for which there is in
12        effect a federal election to opt out of the provisions
13        of the Subchapter S Revision Act of 1982 and have
14        applied instead the prior federal Subchapter S rules
15        as in effect on July 1, 1982, the taxable income of
16        such corporation determined in accordance with the
17        federal Subchapter S rules as in effect on July 1,
18        1982; and
19            (H) Partnerships. In the case of a partnership,
20        taxable income determined in accordance with Section
21        703 of the Internal Revenue Code, except that taxable
22        income shall take into account those items which are
23        required by Section 703(a)(1) to be separately stated
24        but which would be taken into account by an individual
25        in calculating his taxable income.
26        (3) Recapture of business expenses on disposition of

 

 

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1    asset or business. Notwithstanding any other law to the
2    contrary, if in prior years income from an asset or
3    business has been classified as business income and in a
4    later year is demonstrated to be non-business income, then
5    all expenses, without limitation, deducted in such later
6    year and in the 2 immediately preceding taxable years
7    related to that asset or business that generated the
8    non-business income shall be added back and recaptured as
9    business income in the year of the disposition of the
10    asset or business. Such amount shall be apportioned to
11    Illinois using the greater of the apportionment fraction
12    computed for the business under Section 304 of this Act
13    for the taxable year or the average of the apportionment
14    fractions computed for the business under Section 304 of
15    this Act for the taxable year and for the 2 immediately
16    preceding taxable years.
 
17    (f) Valuation limitation amount.
18        (1) In general. The valuation limitation amount
19    referred to in subsections (a)(2)(G), (c)(2)(I) and
20    (d)(2)(E) is an amount equal to:
21            (A) The sum of the pre-August 1, 1969 appreciation
22        amounts (to the extent consisting of gain reportable
23        under the provisions of Section 1245 or 1250 of the
24        Internal Revenue Code) for all property in respect of
25        which such gain was reported for the taxable year;

 

 

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1        plus
2            (B) The lesser of (i) the sum of the pre-August 1,
3        1969 appreciation amounts (to the extent consisting of
4        capital gain) for all property in respect of which
5        such gain was reported for federal income tax purposes
6        for the taxable year, or (ii) the net capital gain for
7        the taxable year, reduced in either case by any amount
8        of such gain included in the amount determined under
9        subsection (a)(2)(F) or (c)(2)(H).
10        (2) Pre-August 1, 1969 appreciation amount.
11            (A) If the fair market value of property referred
12        to in paragraph (1) was readily ascertainable on
13        August 1, 1969, the pre-August 1, 1969 appreciation
14        amount for such property is the lesser of (i) the
15        excess of such fair market value over the taxpayer's
16        basis (for determining gain) for such property on that
17        date (determined under the Internal Revenue Code as in
18        effect on that date), or (ii) the total gain realized
19        and reportable for federal income tax purposes in
20        respect of the sale, exchange or other disposition of
21        such property.
22            (B) If the fair market value of property referred
23        to in paragraph (1) was not readily ascertainable on
24        August 1, 1969, the pre-August 1, 1969 appreciation
25        amount for such property is that amount which bears
26        the same ratio to the total gain reported in respect of

 

 

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1        the property for federal income tax purposes for the
2        taxable year, as the number of full calendar months in
3        that part of the taxpayer's holding period for the
4        property ending July 31, 1969 bears to the number of
5        full calendar months in the taxpayer's entire holding
6        period for the property.
7            (C) The Department shall prescribe such
8        regulations as may be necessary to carry out the
9        purposes of this paragraph.
 
10    (g) Double deductions. Unless specifically provided
11otherwise, nothing in this Section shall permit the same item
12to be deducted more than once.
 
13    (h) Legislative intention. Except as expressly provided by
14this Section there shall be no modifications or limitations on
15the amounts of income, gain, loss or deduction taken into
16account in determining gross income, adjusted gross income or
17taxable income for federal income tax purposes for the taxable
18year, or in the amount of such items entering into the
19computation of base income and net income under this Act for
20such taxable year, whether in respect of property values as of
21August 1, 1969 or otherwise.
22(Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18;
23101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)
 

 

 

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1    (35 ILCS 5/207)  (from Ch. 120, par. 2-207)
2    Sec. 207. Net Losses.
3    (a) If after applying all of the (i) modifications
4provided for in paragraph (2) of Section 203(b), paragraph (2)
5of Section 203(c) and paragraph (2) of Section 203(d) and (ii)
6the allocation and apportionment provisions of Article 3 of
7this Act and subsection (c) of this Section, the taxpayer's
8net income results in a loss;
9        (1) for any taxable year ending prior to December 31,
10    1999, such loss shall be allowed as a carryover or
11    carryback deduction in the manner allowed under Section
12    172 of the Internal Revenue Code;
13        (2) for any taxable year ending on or after December
14    31, 1999 and prior to December 31, 2003, such loss shall be
15    allowed as a carryback to each of the 2 taxable years
16    preceding the taxable year of such loss and shall be a net
17    operating loss carryover to each of the 20 taxable years
18    following the taxable year of such loss; and
19        (3) for any taxable year ending on or after December
20    31, 2003, such loss shall be allowed as a net operating
21    loss carryover to each of the 12 taxable years following
22    the taxable year of such loss, except as provided in
23    subsection (d).
24    (a-5) Election to relinquish carryback and order of
25application of losses.
26            (A) For losses incurred in tax years ending prior

 

 

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1        to December 31, 2003, the taxpayer may elect to
2        relinquish the entire carryback period with respect to
3        such loss. Such election shall be made in the form and
4        manner prescribed by the Department and shall be made
5        by the due date (including extensions of time) for
6        filing the taxpayer's return for the taxable year in
7        which such loss is incurred, and such election, once
8        made, shall be irrevocable.
9            (B) The entire amount of such loss shall be
10        carried to the earliest taxable year to which such
11        loss may be carried. The amount of such loss which
12        shall be carried to each of the other taxable years
13        shall be the excess, if any, of the amount of such loss
14        over the sum of the deductions for carryback or
15        carryover of such loss allowable for each of the prior
16        taxable years to which such loss may be carried.
17    (b) Any loss determined under subsection (a) of this
18Section must be carried back or carried forward in the same
19manner for purposes of subsections (a) and (b) of Section 201
20of this Act as for purposes of subsections (c) and (d) of
21Section 201 of this Act.
22    (c) Notwithstanding any other provision of this Act, for
23each taxable year ending on or after December 31, 2008, for
24purposes of computing the loss for the taxable year under
25subsection (a) of this Section and the deduction taken into
26account for the taxable year for a net operating loss

 

 

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1carryover under paragraphs (1), (2), and (3) of subsection (a)
2of this Section, the loss and net operating loss carryover
3shall be reduced in an amount equal to the reduction to the net
4operating loss and net operating loss carryover to the taxable
5year, respectively, required under Section 108(b)(2)(A) of the
6Internal Revenue Code, multiplied by a fraction, the numerator
7of which is the amount of discharge of indebtedness income
8that is excluded from gross income for the taxable year (but
9only if the taxable year ends on or after December 31, 2008)
10under Section 108(a) of the Internal Revenue Code and that
11would have been allocated and apportioned to this State under
12Article 3 of this Act but for that exclusion, and the
13denominator of which is the total amount of discharge of
14indebtedness income excluded from gross income under Section
15108(a) of the Internal Revenue Code for the taxable year. The
16reduction required under this subsection (c) shall be made
17after the determination of Illinois net income for the taxable
18year in which the indebtedness is discharged.
19    (d) In the case of a corporation (other than a Subchapter S
20corporation), no carryover deduction shall be allowed under
21this Section for any taxable year ending after December 31,
222010 and prior to December 31, 2012, and no carryover
23deduction shall exceed $100,000 for any taxable year ending on
24or after December 31, 2012 and prior to December 31, 2014 and
25for any taxable year ending on or after December 31, 2021 and
26prior to December 31, 2024; provided that, for purposes of

 

 

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1determining the taxable years to which a net loss may be
2carried under subsection (a) of this Section, no taxable year
3for which a deduction is disallowed under this subsection, or
4for which the deduction would exceed $100,000 if not for this
5subsection, shall be counted.
6    (e) In the case of a residual interest holder in a real
7estate mortgage investment conduit subject to Section 860E of
8the Internal Revenue Code, the net loss in subsection (a)
9shall be equal to:
10        (1) the amount computed under subsection (a), without
11    regard to this subsection (e), or if that amount is
12    positive, zero;
13        (2) minus an amount equal to the amount computed under
14    subsection (a), without regard to this subsection (e),
15    minus the amount that would be computed under subsection
16    (a) if the taxpayer's federal taxable income were computed
17    without regard to Section 860E of the Internal Revenue
18    Code and without regard to this subsection (e).
19    The modification in this subsection (e) is exempt from the
20provisions of Section 250.
21(Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11;
2297-636, eff. 6-1-12.)
 
23    (35 ILCS 5/214)
24    Sec. 214. Tax credit for affordable housing donations.
25    (a) Beginning with taxable years ending on or after

 

 

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1December 31, 2001 and until the taxable year ending on
2December 31, 2026 December 31, 2021, a taxpayer who makes a
3donation under Section 7.28 of the Illinois Housing
4Development Act is entitled to a credit against the tax
5imposed by subsections (a) and (b) of Section 201 in an amount
6equal to 50% of the value of the donation. Partners,
7shareholders of subchapter S corporations, and owners of
8limited liability companies (if the limited liability company
9is treated as a partnership for purposes of federal and State
10income taxation) are entitled to a credit under this Section
11to be determined in accordance with the determination of
12income and distributive share of income under Sections 702 and
13703 and subchapter S of the Internal Revenue Code. Persons or
14entities not subject to the tax imposed by subsections (a) and
15(b) of Section 201 and who make a donation under Section 7.28
16of the Illinois Housing Development Act are entitled to a
17credit as described in this subsection and may transfer that
18credit as described in subsection (c).
19    (b) If the amount of the credit exceeds the tax liability
20for the year, the excess may be carried forward and applied to
21the tax liability of the 5 taxable years following the excess
22credit year. The tax credit shall be applied to the earliest
23year for which there is a tax liability. If there are credits
24for more than one year that are available to offset a
25liability, the earlier credit shall be applied first.
26    (c) The transfer of the tax credit allowed under this

 

 

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1Section may be made (i) to the purchaser of land that has been
2designated solely for affordable housing projects in
3accordance with the Illinois Housing Development Act or (ii)
4to another donor who has also made a donation in accordance
5with Section 7.28 of the Illinois Housing Development Act.
6    (d) A taxpayer claiming the credit provided by this
7Section must maintain and record any information that the
8Department may require by regulation regarding the project for
9which the credit is claimed. When claiming the credit provided
10by this Section, the taxpayer must provide information
11regarding the taxpayer's donation to the project under the
12Illinois Housing Development Act.
13(Source: P.A. 99-915, eff. 12-20-16.)
 
14    (35 ILCS 5/220)
15    Sec. 220. Angel investment credit.
16    (a) As used in this Section:
17    "Applicant" means a corporation, partnership, limited
18liability company, or a natural person that makes an
19investment in a qualified new business venture. The term
20"applicant" does not include (i) a corporation, partnership,
21limited liability company, or a natural person who has a
22direct or indirect ownership interest of at least 51% in the
23profits, capital, or value of the qualified new business
24venture receiving the investment or (ii) a related member.
25    "Claimant" means an applicant certified by the Department

 

 

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1who files a claim for a credit under this Section.
2    "Department" means the Department of Commerce and Economic
3Opportunity.
4    "Investment" means money (or its equivalent) given to a
5qualified new business venture, at a risk of loss, in
6consideration for an equity interest of the qualified new
7business venture. The Department may adopt rules to permit
8certain forms of contingent equity investments to be
9considered eligible for a tax credit under this Section.
10    "Qualified new business venture" means a business that is
11registered with the Department under this Section.
12    "Related member" means a person that, with respect to the
13applicant, is any one of the following:
14        (1) An individual, if the individual and the members
15    of the individual's family (as defined in Section 318 of
16    the Internal Revenue Code) own directly, indirectly,
17    beneficially, or constructively, in the aggregate, at
18    least 50% of the value of the outstanding profits,
19    capital, stock, or other ownership interest in the
20    qualified new business venture that is the recipient of
21    the applicant's investment.
22        (2) A partnership, estate, or trust and any partner or
23    beneficiary, if the partnership, estate, or trust and its
24    partners or beneficiaries own directly, indirectly,
25    beneficially, or constructively, in the aggregate, at
26    least 50% of the profits, capital, stock, or other

 

 

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1    ownership interest in the qualified new business venture
2    that is the recipient of the applicant's investment.
3        (3) A corporation, and any party related to the
4    corporation in a manner that would require an attribution
5    of stock from the corporation under the attribution rules
6    of Section 318 of the Internal Revenue Code, if the
7    applicant and any other related member own, in the
8    aggregate, directly, indirectly, beneficially, or
9    constructively, at least 50% of the value of the
10    outstanding stock of the qualified new business venture
11    that is the recipient of the applicant's investment.
12        (4) A corporation and any party related to that
13    corporation in a manner that would require an attribution
14    of stock from the corporation to the party or from the
15    party to the corporation under the attribution rules of
16    Section 318 of the Internal Revenue Code, if the
17    corporation and all such related parties own, in the
18    aggregate, at least 50% of the profits, capital, stock, or
19    other ownership interest in the qualified new business
20    venture that is the recipient of the applicant's
21    investment.
22        (5) A person to or from whom there is attribution of
23    ownership of stock in the qualified new business venture
24    that is the recipient of the applicant's investment in
25    accordance with Section 1563(e) of the Internal Revenue
26    Code, except that for purposes of determining whether a

 

 

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1    person is a related member under this paragraph, "20%"
2    shall be substituted for "5%" whenever "5%" appears in
3    Section 1563(e) of the Internal Revenue Code.
4    (b) For taxable years beginning after December 31, 2010,
5and ending on or before December 31, 2026 December 31, 2021,
6subject to the limitations provided in this Section, a
7claimant may claim, as a credit against the tax imposed under
8subsections (a) and (b) of Section 201 of this Act, an amount
9equal to 25% of the claimant's investment made directly in a
10qualified new business venture. In order for an investment in
11a qualified new business venture to be eligible for tax
12credits, the business must have applied for and received
13certification under subsection (e) for the taxable year in
14which the investment was made prior to the date on which the
15investment was made. The credit under this Section may not
16exceed the taxpayer's Illinois income tax liability for the
17taxable year. If the amount of the credit exceeds the tax
18liability for the year, the excess may be carried forward and
19applied to the tax liability of the 5 taxable years following
20the excess credit year. The credit shall be applied to the
21earliest year for which there is a tax liability. If there are
22credits from more than one tax year that are available to
23offset a liability, the earlier credit shall be applied first.
24In the case of a partnership or Subchapter S Corporation, the
25credit is allowed to the partners or shareholders in
26accordance with the determination of income and distributive

 

 

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1share of income under Sections 702 and 704 and Subchapter S of
2the Internal Revenue Code.
3    (c) The minimum amount an applicant must invest in any
4single qualified new business venture in order to be eligible
5for a credit under this Section is $10,000. The maximum amount
6of an applicant's total investment made in any single
7qualified new business venture that may be used as the basis
8for a credit under this Section is $2,000,000.
9    (d) The Department shall implement a program to certify an
10applicant for an angel investment credit. Upon satisfactory
11review, the Department shall issue a tax credit certificate
12stating the amount of the tax credit to which the applicant is
13entitled. The Department shall annually certify that: (i) each
14qualified new business venture that receives an angel
15investment under this Section has maintained a minimum
16employment threshold, as defined by rule, in the State (and
17continues to maintain a minimum employment threshold in the
18State for a period of no less than 3 years from the issue date
19of the last tax credit certificate issued by the Department
20with respect to such business pursuant to this Section); and
21(ii) the claimant's investment has been made and remains,
22except in the event of a qualifying liquidity event, in the
23qualified new business venture for no less than 3 years.
24    If an investment for which a claimant is allowed a credit
25under subsection (b) is held by the claimant for less than 3
26years, other than as a result of a permitted sale of the

 

 

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1investment to person who is not a related member, the claimant
2shall pay to the Department of Revenue, in the manner
3prescribed by the Department of Revenue, the aggregate amount
4of the disqualified credits that the claimant received related
5to the subject investment.
6    If the Department determines that a qualified new business
7venture failed to maintain a minimum employment threshold in
8the State through the date which is 3 years from the issue date
9of the last tax credit certificate issued by the Department
10with respect to the subject business pursuant to this Section,
11the claimant or claimants shall pay to the Department of
12Revenue, in the manner prescribed by the Department of
13Revenue, the aggregate amount of the disqualified credits that
14claimant or claimants received related to investments in that
15business.
16    (e) The Department shall implement a program to register
17qualified new business ventures for purposes of this Section.
18A business desiring registration under this Section shall be
19required to submit a full and complete application to the
20Department. A submitted application shall be effective only
21for the taxable year in which it is submitted, and a business
22desiring registration under this Section shall be required to
23submit a separate application in and for each taxable year for
24which the business desires registration. Further, if at any
25time prior to the acceptance of an application for
26registration under this Section by the Department one or more

 

 

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1events occurs which makes the information provided in that
2application materially false or incomplete (in whole or in
3part), the business shall promptly notify the Department of
4the same. Any failure of a business to promptly provide the
5foregoing information to the Department may, at the discretion
6of the Department, result in a revocation of a previously
7approved application for that business, or disqualification of
8the business from future registration under this Section, or
9both. The Department may register the business only if all of
10the following conditions are satisfied:
11        (1) it has its principal place of business in this
12    State;
13        (2) at least 51% of the employees employed by the
14    business are employed in this State;
15        (3) the business has the potential for increasing jobs
16    in this State, increasing capital investment in this
17    State, or both, as determined by the Department, and
18    either of the following apply:
19            (A) it is principally engaged in innovation in any
20        of the following: manufacturing; biotechnology;
21        nanotechnology; communications; agricultural
22        sciences; clean energy creation or storage technology;
23        processing or assembling products, including medical
24        devices, pharmaceuticals, computer software, computer
25        hardware, semiconductors, other innovative technology
26        products, or other products that are produced using

 

 

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1        manufacturing methods that are enabled by applying
2        proprietary technology; or providing services that are
3        enabled by applying proprietary technology; or
4            (B) it is undertaking pre-commercialization
5        activity related to proprietary technology that
6        includes conducting research, developing a new product
7        or business process, or developing a service that is
8        principally reliant on applying proprietary
9        technology;
10        (4) it is not principally engaged in real estate
11    development, insurance, banking, lending, lobbying,
12    political consulting, professional services provided by
13    attorneys, accountants, business consultants, physicians,
14    or health care consultants, wholesale or retail trade,
15    leisure, hospitality, transportation, or construction,
16    except construction of power production plants that derive
17    energy from a renewable energy resource, as defined in
18    Section 1 of the Illinois Power Agency Act;
19        (5) at the time it is first certified:
20            (A) it has fewer than 100 employees;
21            (B) it has been in operation in Illinois for not
22        more than 10 consecutive years prior to the year of
23        certification; and
24            (C) it has received not more than $10,000,000 in
25        aggregate investments;
26        (5.1) it agrees to maintain a minimum employment

 

 

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1    threshold in the State of Illinois prior to the date which
2    is 3 years from the issue date of the last tax credit
3    certificate issued by the Department with respect to that
4    business pursuant to this Section;
5        (6) (blank); and
6        (7) it has received not more than $4,000,000 in
7    investments that qualified for tax credits under this
8    Section.
9    (f) The Department, in consultation with the Department of
10Revenue, shall adopt rules to administer this Section. The
11aggregate amount of the tax credits that may be claimed under
12this Section for investments made in qualified new business
13ventures shall be limited at $10,000,000 per calendar year, of
14which $500,000 shall be reserved for investments made in
15qualified new business ventures which are minority-owned
16businesses, women-owned businesses, or businesses owned by a
17person with a disability (as those terms are used and defined
18in the Business Enterprise for Minorities, Women, and Persons
19with Disabilities Act), and an additional $500,000 shall be
20reserved for investments made in qualified new business
21ventures with their principal place of business in counties
22with a population of not more than 250,000. The foregoing
23annual allowable amounts shall be allocated by the Department,
24on a per calendar quarter basis and prior to the commencement
25of each calendar year, in such proportion as determined by the
26Department, provided that: (i) the amount initially allocated

 

 

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1by the Department for any one calendar quarter shall not
2exceed 35% of the total allowable amount; (ii) any portion of
3the allocated allowable amount remaining unused as of the end
4of any of the first 3 calendar quarters of a given calendar
5year shall be rolled into, and added to, the total allocated
6amount for the next available calendar quarter; and (iii) the
7reservation of tax credits for investments in minority-owned
8businesses, women-owned businesses, businesses owned by a
9person with a disability, and in businesses in counties with a
10population of not more than 250,000 is limited to the first 3
11calendar quarters of a given calendar year, after which they
12may be claimed by investors in any qualified new business
13venture.
14    (g) A claimant may not sell or otherwise transfer a credit
15awarded under this Section to another person.
16    (h) On or before March 1 of each year, the Department shall
17report to the Governor and to the General Assembly on the tax
18credit certificates awarded under this Section for the prior
19calendar year.
20        (1) This report must include, for each tax credit
21    certificate awarded:
22            (A) the name of the claimant and the amount of
23        credit awarded or allocated to that claimant;
24            (B) the name and address (including the county) of
25        the qualified new business venture that received the
26        investment giving rise to the credit, the North

 

 

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1        American Industry Classification System (NAICS) code
2        applicable to that qualified new business venture, and
3        the number of employees of the qualified new business
4        venture; and
5            (C) the date of approval by the Department of each
6        claimant's tax credit certificate.
7        (2) The report must also include:
8            (A) the total number of applicants and the total
9        number of claimants, including the amount of each tax
10        credit certificate awarded to a claimant under this
11        Section in the prior calendar year;
12            (B) the total number of applications from
13        businesses seeking registration under this Section,
14        the total number of new qualified business ventures
15        registered by the Department, and the aggregate amount
16        of investment upon which tax credit certificates were
17        issued in the prior calendar year; and
18            (C) the total amount of tax credit certificates
19        sought by applicants, the amount of each tax credit
20        certificate issued to a claimant, the aggregate amount
21        of all tax credit certificates issued in the prior
22        calendar year and the aggregate amount of tax credit
23        certificates issued as authorized under this Section
24        for all calendar years.
25    (i) For each business seeking registration under this
26Section after December 31, 2016, the Department shall require

 

 

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1the business to include in its application the North American
2Industry Classification System (NAICS) code applicable to the
3business and the number of employees of the business at the
4time of application. Each business registered by the
5Department as a qualified new business venture that receives
6an investment giving rise to the issuance of a tax credit
7certificate pursuant to this Section shall, for each of the 3
8years following the issue date of the last tax credit
9certificate issued by the Department with respect to such
10business pursuant to this Section, report to the Department
11the following:
12        (1) the number of employees and the location at which
13    those employees are employed, both as of the end of each
14    year;
15        (2) the amount of additional new capital investment
16    raised as of the end of each year, if any; and
17        (3) the terms of any liquidity event occurring during
18    such year; for the purposes of this Section, a "liquidity
19    event" means any event that would be considered an exit
20    for an illiquid investment, including any event that
21    allows the equity holders of the business (or any material
22    portion thereof) to cash out some or all of their
23    respective equity interests.
24(Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19;
25100-863, eff. 8-14-18; 101-81, eff. 7-12-19.)
 

 

 

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1    (35 ILCS 5/221)
2    Sec. 221. Rehabilitation costs; qualified historic
3properties; River Edge Redevelopment Zone.
4    (a) For taxable years that begin on or after January 1,
52012 and begin prior to January 1, 2018, there shall be allowed
6a tax credit against the tax imposed by subsections (a) and (b)
7of Section 201 of this Act in an amount equal to 25% of
8qualified expenditures incurred by a qualified taxpayer during
9the taxable year in the restoration and preservation of a
10qualified historic structure located in a River Edge
11Redevelopment Zone pursuant to a qualified rehabilitation
12plan, provided that the total amount of such expenditures (i)
13must equal $5,000 or more and (ii) must exceed 50% of the
14purchase price of the property.
15    (a-1) For taxable years that begin on or after January 1,
162018 and end prior to January 1, 2027 January 1, 2022, there
17shall be allowed a tax credit against the tax imposed by
18subsections (a) and (b) of Section 201 of this Act in an
19aggregate amount equal to 25% of qualified expenditures
20incurred by a qualified taxpayer in the restoration and
21preservation of a qualified historic structure located in a
22River Edge Redevelopment Zone pursuant to a qualified
23rehabilitation plan, provided that the total amount of such
24expenditures must (i) equal $5,000 or more and (ii) exceed the
25adjusted basis of the qualified historic structure on the
26first day the qualified rehabilitation plan begins. For any

 

 

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1rehabilitation project, regardless of duration or number of
2phases, the project's compliance with the foregoing provisions
3(i) and (ii) shall be determined based on the aggregate amount
4of qualified expenditures for the entire project and may
5include expenditures incurred under subsection (a), this
6subsection, or both subsection (a) and this subsection. If the
7qualified rehabilitation plan spans multiple years, the
8aggregate credit for the entire project shall be allowed in
9the last taxable year, except for phased rehabilitation
10projects, which may receive credits upon completion of each
11phase. Before obtaining the first phased credit: (A) the total
12amount of such expenditures must meet the requirements of
13provisions (i) and (ii) of this subsection; (B) the
14rehabilitated portion of the qualified historic structure must
15be placed in service; and (C) the requirements of subsection
16(b) must be met.
17    (a-2) For taxable years beginning on or after January 1,
182021 and ending prior to January 1, 2027 January 1, 2022, there
19shall be allowed a tax credit against the tax imposed by
20subsections (a) and (b) of Section 201 as provided in Section
2110-10.3 of the River Edge Redevelopment Zone Act. The credit
22allowed under this subsection (a-2) shall apply only to
23taxpayers that make a capital investment of at least
24$1,000,000 in a qualified rehabilitation plan.
25    The credit or credits may not reduce the taxpayer's
26liability to less than zero. If the amount of the credit or

 

 

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1credits exceeds the taxpayer's liability, the excess may be
2carried forward and applied against the taxpayer's liability
3in succeeding calendar years in the manner provided under
4paragraph (4) of Section 211 of this Act. The credit or credits
5shall be applied to the earliest year for which there is a tax
6liability. If there are credits from more than one taxable
7year that are available to offset a liability, the earlier
8credit shall be applied first.
9    For partners, shareholders of Subchapter S corporations,
10and owners of limited liability companies, if the liability
11company is treated as a partnership for the purposes of
12federal and State income taxation, there shall be allowed a
13credit under this Section to be determined in accordance with
14the determination of income and distributive share of income
15under Sections 702 and 704 and Subchapter S of the Internal
16Revenue Code.
17    The total aggregate amount of credits awarded under the
18Blue Collar Jobs Act (Article 20 of this amendatory Act of the
19101st General Assembly) shall not exceed $20,000,000 in any
20State fiscal year.
21    (b) To obtain a tax credit pursuant to this Section, the
22taxpayer must apply with the Department of Natural Resources.
23The Department of Natural Resources shall determine the amount
24of eligible rehabilitation costs and expenses in addition to
25the amount of the River Edge construction jobs credit within
2645 days of receipt of a complete application. The taxpayer

 

 

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1must submit a certification of costs prepared by an
2independent certified public accountant that certifies (i) the
3project expenses, (ii) whether those expenses are qualified
4expenditures, and (iii) that the qualified expenditures exceed
5the adjusted basis of the qualified historic structure on the
6first day the qualified rehabilitation plan commenced. The
7Department of Natural Resources is authorized, but not
8required, to accept this certification of costs to determine
9the amount of qualified expenditures and the amount of the
10credit. The Department of Natural Resources shall provide
11guidance as to the minimum standards to be followed in the
12preparation of such certification. The Department of Natural
13Resources and the National Park Service shall determine
14whether the rehabilitation is consistent with the United
15States Secretary of the Interior's Standards for
16Rehabilitation.
17    (b-1) Upon completion of the project and approval of the
18complete application, the Department of Natural Resources
19shall issue a single certificate in the amount of the eligible
20credits equal to 25% of qualified expenditures incurred during
21the eligible taxable years, as defined in subsections (a) and
22(a-1), excepting any credits awarded under subsection (a)
23prior to January 1, 2019 (the effective date of Public Act
24100-629) and any phased credits issued prior to the eligible
25taxable year under subsection (a-1). At the time the
26certificate is issued, an issuance fee up to the maximum

 

 

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1amount of 2% of the amount of the credits issued by the
2certificate may be collected from the applicant to administer
3the provisions of this Section. If collected, this issuance
4fee shall be deposited into the Historic Property
5Administrative Fund, a special fund created in the State
6treasury. Subject to appropriation, moneys in the Historic
7Property Administrative Fund shall be provided to the
8Department of Natural Resources as reimbursement for the costs
9associated with administering this Section.
10    (c) The taxpayer must attach the certificate to the tax
11return on which the credits are to be claimed. The tax credit
12under this Section may not reduce the taxpayer's liability to
13less than zero. If the amount of the credit exceeds the tax
14liability for the year, the excess credit may be carried
15forward and applied to the tax liability of the 5 taxable years
16following the excess credit year.
17    (c-1) Subject to appropriation, moneys in the Historic
18Property Administrative Fund shall be used, on a biennial
19basis beginning at the end of the second fiscal year after
20January 1, 2019 (the effective date of Public Act 100-629), to
21hire a qualified third party to prepare a biennial report to
22assess the overall economic impact to the State from the
23qualified rehabilitation projects under this Section completed
24in that year and in previous years. The overall economic
25impact shall include at least: (1) the direct and indirect or
26induced economic impacts of completed projects; (2) temporary,

 

 

10200SB2017ham002- 713 -LRB102 16155 JWD 27453 a

1permanent, and construction jobs created; (3) sales, income,
2and property tax generation before, during construction, and
3after completion; and (4) indirect neighborhood impact after
4completion. The report shall be submitted to the Governor and
5the General Assembly. The report to the General Assembly shall
6be filed with the Clerk of the House of Representatives and the
7Secretary of the Senate in electronic form only, in the manner
8that the Clerk and the Secretary shall direct.
9    (c-2) The Department of Natural Resources may adopt rules
10to implement this Section in addition to the rules expressly
11authorized in this Section.
12    (d) As used in this Section, the following terms have the
13following meanings.
14    "Phased rehabilitation" means a project that is completed
15in phases, as defined under Section 47 of the federal Internal
16Revenue Code and pursuant to National Park Service regulations
17at 36 C.F.R. 67.
18    "Placed in service" means the date when the property is
19placed in a condition or state of readiness and availability
20for a specifically assigned function as defined under Section
2147 of the federal Internal Revenue Code and federal Treasury
22Regulation Sections 1.46 and 1.48.
23    "Qualified expenditure" means all the costs and expenses
24defined as qualified rehabilitation expenditures under Section
2547 of the federal Internal Revenue Code that were incurred in
26connection with a qualified historic structure.

 

 

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1    "Qualified historic structure" means a certified historic
2structure as defined under Section 47(c)(3) of the federal
3Internal Revenue Code.
4    "Qualified rehabilitation plan" means a project that is
5approved by the Department of Natural Resources and the
6National Park Service as being consistent with the United
7States Secretary of the Interior's Standards for
8Rehabilitation.
9    "Qualified taxpayer" means the owner of the qualified
10historic structure or any other person who qualifies for the
11federal rehabilitation credit allowed by Section 47 of the
12federal Internal Revenue Code with respect to that qualified
13historic structure. Partners, shareholders of subchapter S
14corporations, and owners of limited liability companies (if
15the limited liability company is treated as a partnership for
16purposes of federal and State income taxation) are entitled to
17a credit under this Section to be determined in accordance
18with the determination of income and distributive share of
19income under Sections 702 and 703 and subchapter S of the
20Internal Revenue Code, provided that credits granted to a
21partnership, a limited liability company taxed as a
22partnership, or other multiple owners of property shall be
23passed through to the partners, members, or owners
24respectively on a pro rata basis or pursuant to an executed
25agreement among the partners, members, or owners documenting
26any alternate distribution method.

 

 

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1(Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19;
2100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff.
37-12-19.)
 
4    (35 ILCS 5/222)
5    Sec. 222. Live theater production credit.
6    (a) For tax years beginning on or after January 1, 2012 and
7beginning prior to January 1, 2027 January 1, 2022, a taxpayer
8who has received a tax credit award under the Live Theater
9Production Tax Credit Act is entitled to a credit against the
10taxes imposed under subsections (a) and (b) of Section 201 of
11this Act in an amount determined under that Act by the
12Department of Commerce and Economic Opportunity.
13    (b) If the taxpayer is a partnership, limited liability
14partnership, limited liability company, or Subchapter S
15corporation, the tax credit award is allowed to the partners,
16unit holders, or shareholders in accordance with the
17determination of income and distributive share of income under
18Sections 702 and 704 and Subchapter S of the Internal Revenue
19Code.
20    (c) A sale, assignment, or transfer of the tax credit
21award may be made by the taxpayer earning the credit within one
22year after the credit is awarded in accordance with rules
23adopted by the Department of Commerce and Economic
24Opportunity.
25    (d) The Department of Revenue, in cooperation with the

 

 

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1Department of Commerce and Economic Opportunity, shall adopt
2rules to enforce and administer the provisions of this
3Section.
4    (e) The tax credit award may not be carried back. If the
5amount of the credit exceeds the tax liability for the year,
6the excess may be carried forward and applied to the tax
7liability of the 5 tax years following the excess credit year.
8The tax credit award shall be applied to the earliest year for
9which there is a tax liability. If there are credits from more
10than one tax year that are available to offset liability, the
11earlier credit shall be applied first. In no event may a credit
12under this Section reduce the taxpayer's liability to less
13than zero.
14(Source: P.A. 100-415, eff. 1-1-18.)
 
15    Section 30-15. The Use Tax Act is amended by changing
16Section 3-5 as follows:
 
17    (35 ILCS 105/3-5)
18    Sec. 3-5. Exemptions. Use of the following tangible
19personal property is exempt from the tax imposed by this Act:
20    (1) Personal property purchased from a corporation,
21society, association, foundation, institution, or
22organization, other than a limited liability company, that is
23organized and operated as a not-for-profit service enterprise
24for the benefit of persons 65 years of age or older if the

 

 

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1personal property was not purchased by the enterprise for the
2purpose of resale by the enterprise.
3    (2) Personal property purchased by a not-for-profit
4Illinois county fair association for use in conducting,
5operating, or promoting the county fair.
6    (3) Personal property purchased by a not-for-profit arts
7or cultural organization that establishes, by proof required
8by the Department by rule, that it has received an exemption
9under Section 501(c)(3) of the Internal Revenue Code and that
10is organized and operated primarily for the presentation or
11support of arts or cultural programming, activities, or
12services. These organizations include, but are not limited to,
13music and dramatic arts organizations such as symphony
14orchestras and theatrical groups, arts and cultural service
15organizations, local arts councils, visual arts organizations,
16and media arts organizations. On and after July 1, 2001 (the
17effective date of Public Act 92-35), however, an entity
18otherwise eligible for this exemption shall not make tax-free
19purchases unless it has an active identification number issued
20by the Department.
21    (4) Personal property purchased by a governmental body, by
22a corporation, society, association, foundation, or
23institution organized and operated exclusively for charitable,
24religious, or educational purposes, or by a not-for-profit
25corporation, society, association, foundation, institution, or
26organization that has no compensated officers or employees and

 

 

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1that is organized and operated primarily for the recreation of
2persons 55 years of age or older. A limited liability company
3may qualify for the exemption under this paragraph only if the
4limited liability company is organized and operated
5exclusively for educational purposes. On and after July 1,
61987, however, no entity otherwise eligible for this exemption
7shall make tax-free purchases unless it has an active
8exemption identification number issued by the Department.
9    (5) Until July 1, 2003, a passenger car that is a
10replacement vehicle to the extent that the purchase price of
11the car is subject to the Replacement Vehicle Tax.
12    (6) Until July 1, 2003 and beginning again on September 1,
132004 through August 30, 2014, graphic arts machinery and
14equipment, including repair and replacement parts, both new
15and used, and including that manufactured on special order,
16certified by the purchaser to be used primarily for graphic
17arts production, and including machinery and equipment
18purchased for lease. Equipment includes chemicals or chemicals
19acting as catalysts but only if the chemicals or chemicals
20acting as catalysts effect a direct and immediate change upon
21a graphic arts product. Beginning on July 1, 2017, graphic
22arts machinery and equipment is included in the manufacturing
23and assembling machinery and equipment exemption under
24paragraph (18).
25    (7) Farm chemicals.
26    (8) Legal tender, currency, medallions, or gold or silver

 

 

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1coinage issued by the State of Illinois, the government of the
2United States of America, or the government of any foreign
3country, and bullion.
4    (9) Personal property purchased from a teacher-sponsored
5student organization affiliated with an elementary or
6secondary school located in Illinois.
7    (10) A motor vehicle that is used for automobile renting,
8as defined in the Automobile Renting Occupation and Use Tax
9Act.
10    (11) Farm machinery and equipment, both new and used,
11including that manufactured on special order, certified by the
12purchaser to be used primarily for production agriculture or
13State or federal agricultural programs, including individual
14replacement parts for the machinery and equipment, including
15machinery and equipment purchased for lease, and including
16implements of husbandry defined in Section 1-130 of the
17Illinois Vehicle Code, farm machinery and agricultural
18chemical and fertilizer spreaders, and nurse wagons required
19to be registered under Section 3-809 of the Illinois Vehicle
20Code, but excluding other motor vehicles required to be
21registered under the Illinois Vehicle Code. Horticultural
22polyhouses or hoop houses used for propagating, growing, or
23overwintering plants shall be considered farm machinery and
24equipment under this item (11). Agricultural chemical tender
25tanks and dry boxes shall include units sold separately from a
26motor vehicle required to be licensed and units sold mounted

 

 

10200SB2017ham002- 720 -LRB102 16155 JWD 27453 a

1on a motor vehicle required to be licensed if the selling price
2of the tender is separately stated.
3    Farm machinery and equipment shall include precision
4farming equipment that is installed or purchased to be
5installed on farm machinery and equipment including, but not
6limited to, tractors, harvesters, sprayers, planters, seeders,
7or spreaders. Precision farming equipment includes, but is not
8limited to, soil testing sensors, computers, monitors,
9software, global positioning and mapping systems, and other
10such equipment.
11    Farm machinery and equipment also includes computers,
12sensors, software, and related equipment used primarily in the
13computer-assisted operation of production agriculture
14facilities, equipment, and activities such as, but not limited
15to, the collection, monitoring, and correlation of animal and
16crop data for the purpose of formulating animal diets and
17agricultural chemicals. This item (11) is exempt from the
18provisions of Section 3-90.
19    (12) Until June 30, 2013, fuel and petroleum products sold
20to or used by an air common carrier, certified by the carrier
21to be used for consumption, shipment, or storage in the
22conduct of its business as an air common carrier, for a flight
23destined for or returning from a location or locations outside
24the United States without regard to previous or subsequent
25domestic stopovers.
26    Beginning July 1, 2013, fuel and petroleum products sold

 

 

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1to or used by an air carrier, certified by the carrier to be
2used for consumption, shipment, or storage in the conduct of
3its business as an air common carrier, for a flight that (i) is
4engaged in foreign trade or is engaged in trade between the
5United States and any of its possessions and (ii) transports
6at least one individual or package for hire from the city of
7origination to the city of final destination on the same
8aircraft, without regard to a change in the flight number of
9that aircraft.
10    (13) Proceeds of mandatory service charges separately
11stated on customers' bills for the purchase and consumption of
12food and beverages purchased at retail from a retailer, to the
13extent that the proceeds of the service charge are in fact
14turned over as tips or as a substitute for tips to the
15employees who participate directly in preparing, serving,
16hosting or cleaning up the food or beverage function with
17respect to which the service charge is imposed.
18    (14) Until July 1, 2003, oil field exploration, drilling,
19and production equipment, including (i) rigs and parts of
20rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
21pipe and tubular goods, including casing and drill strings,
22(iii) pumps and pump-jack units, (iv) storage tanks and flow
23lines, (v) any individual replacement part for oil field
24exploration, drilling, and production equipment, and (vi)
25machinery and equipment purchased for lease; but excluding
26motor vehicles required to be registered under the Illinois

 

 

10200SB2017ham002- 722 -LRB102 16155 JWD 27453 a

1Vehicle Code.
2    (15) Photoprocessing machinery and equipment, including
3repair and replacement parts, both new and used, including
4that manufactured on special order, certified by the purchaser
5to be used primarily for photoprocessing, and including
6photoprocessing machinery and equipment purchased for lease.
7    (16) Until July 1, 2023, coal and aggregate exploration,
8mining, off-highway hauling, processing, maintenance, and
9reclamation equipment, including replacement parts and
10equipment, and including equipment purchased for lease, but
11excluding motor vehicles required to be registered under the
12Illinois Vehicle Code. The changes made to this Section by
13Public Act 97-767 apply on and after July 1, 2003, but no claim
14for credit or refund is allowed on or after August 16, 2013
15(the effective date of Public Act 98-456) for such taxes paid
16during the period beginning July 1, 2003 and ending on August
1716, 2013 (the effective date of Public Act 98-456).
18    (17) Until July 1, 2003, distillation machinery and
19equipment, sold as a unit or kit, assembled or installed by the
20retailer, certified by the user to be used only for the
21production of ethyl alcohol that will be used for consumption
22as motor fuel or as a component of motor fuel for the personal
23use of the user, and not subject to sale or resale.
24    (18) Manufacturing and assembling machinery and equipment
25used primarily in the process of manufacturing or assembling
26tangible personal property for wholesale or retail sale or

 

 

10200SB2017ham002- 723 -LRB102 16155 JWD 27453 a

1lease, whether that sale or lease is made directly by the
2manufacturer or by some other person, whether the materials
3used in the process are owned by the manufacturer or some other
4person, or whether that sale or lease is made apart from or as
5an incident to the seller's engaging in the service occupation
6of producing machines, tools, dies, jigs, patterns, gauges, or
7other similar items of no commercial value on special order
8for a particular purchaser. The exemption provided by this
9paragraph (18) includes production related tangible personal
10property, as defined in Section 3-50, purchased on or after
11July 1, 2019. The exemption provided by this paragraph (18)
12does not include machinery and equipment used in (i) the
13generation of electricity for wholesale or retail sale; (ii)
14the generation or treatment of natural or artificial gas for
15wholesale or retail sale that is delivered to customers
16through pipes, pipelines, or mains; or (iii) the treatment of
17water for wholesale or retail sale that is delivered to
18customers through pipes, pipelines, or mains. The provisions
19of Public Act 98-583 are declaratory of existing law as to the
20meaning and scope of this exemption. Beginning on July 1,
212017, the exemption provided by this paragraph (18) includes,
22but is not limited to, graphic arts machinery and equipment,
23as defined in paragraph (6) of this Section.
24    (19) Personal property delivered to a purchaser or
25purchaser's donee inside Illinois when the purchase order for
26that personal property was received by a florist located

 

 

10200SB2017ham002- 724 -LRB102 16155 JWD 27453 a

1outside Illinois who has a florist located inside Illinois
2deliver the personal property.
3    (20) Semen used for artificial insemination of livestock
4for direct agricultural production.
5    (21) Horses, or interests in horses, registered with and
6meeting the requirements of any of the Arabian Horse Club
7Registry of America, Appaloosa Horse Club, American Quarter
8Horse Association, United States Trotting Association, or
9Jockey Club, as appropriate, used for purposes of breeding or
10racing for prizes. This item (21) is exempt from the
11provisions of Section 3-90, and the exemption provided for
12under this item (21) applies for all periods beginning May 30,
131995, but no claim for credit or refund is allowed on or after
14January 1, 2008 for such taxes paid during the period
15beginning May 30, 2000 and ending on January 1, 2008.
16    (22) Computers and communications equipment utilized for
17any hospital purpose and equipment used in the diagnosis,
18analysis, or treatment of hospital patients purchased by a
19lessor who leases the equipment, under a lease of one year or
20longer executed or in effect at the time the lessor would
21otherwise be subject to the tax imposed by this Act, to a
22hospital that has been issued an active tax exemption
23identification number by the Department under Section 1g of
24the Retailers' Occupation Tax Act. If the equipment is leased
25in a manner that does not qualify for this exemption or is used
26in any other non-exempt manner, the lessor shall be liable for

 

 

10200SB2017ham002- 725 -LRB102 16155 JWD 27453 a

1the tax imposed under this Act or the Service Use Tax Act, as
2the case may be, based on the fair market value of the property
3at the time the non-qualifying use occurs. No lessor shall
4collect or attempt to collect an amount (however designated)
5that purports to reimburse that lessor for the tax imposed by
6this Act or the Service Use Tax Act, as the case may be, if the
7tax has not been paid by the lessor. If a lessor improperly
8collects any such amount from the lessee, the lessee shall
9have a legal right to claim a refund of that amount from the
10lessor. If, however, that amount is not refunded to the lessee
11for any reason, the lessor is liable to pay that amount to the
12Department.
13    (23) Personal property purchased by a lessor who leases
14the property, under a lease of one year or longer executed or
15in effect at the time the lessor would otherwise be subject to
16the tax imposed by this Act, to a governmental body that has
17been issued an active sales tax exemption identification
18number by the Department under Section 1g of the Retailers'
19Occupation Tax Act. If the property is leased in a manner that
20does not qualify for this exemption or used in any other
21non-exempt manner, the lessor shall be liable for the tax
22imposed under this Act or the Service Use Tax Act, as the case
23may be, based on the fair market value of the property at the
24time the non-qualifying use occurs. No lessor shall collect or
25attempt to collect an amount (however designated) that
26purports to reimburse that lessor for the tax imposed by this

 

 

10200SB2017ham002- 726 -LRB102 16155 JWD 27453 a

1Act or the Service Use Tax Act, as the case may be, if the tax
2has not been paid by the lessor. If a lessor improperly
3collects any such amount from the lessee, the lessee shall
4have a legal right to claim a refund of that amount from the
5lessor. If, however, that amount is not refunded to the lessee
6for any reason, the lessor is liable to pay that amount to the
7Department.
8    (24) Beginning with taxable years ending on or after
9December 31, 1995 and ending with taxable years ending on or
10before December 31, 2004, personal property that is donated
11for disaster relief to be used in a State or federally declared
12disaster area in Illinois or bordering Illinois by a
13manufacturer or retailer that is registered in this State to a
14corporation, society, association, foundation, or institution
15that has been issued a sales tax exemption identification
16number by the Department that assists victims of the disaster
17who reside within the declared disaster area.
18    (25) Beginning with taxable years ending on or after
19December 31, 1995 and ending with taxable years ending on or
20before December 31, 2004, personal property that is used in
21the performance of infrastructure repairs in this State,
22including but not limited to municipal roads and streets,
23access roads, bridges, sidewalks, waste disposal systems,
24water and sewer line extensions, water distribution and
25purification facilities, storm water drainage and retention
26facilities, and sewage treatment facilities, resulting from a

 

 

10200SB2017ham002- 727 -LRB102 16155 JWD 27453 a

1State or federally declared disaster in Illinois or bordering
2Illinois when such repairs are initiated on facilities located
3in the declared disaster area within 6 months after the
4disaster.
5    (26) Beginning July 1, 1999, game or game birds purchased
6at a "game breeding and hunting preserve area" as that term is
7used in the Wildlife Code. This paragraph is exempt from the
8provisions of Section 3-90.
9    (27) A motor vehicle, as that term is defined in Section
101-146 of the Illinois Vehicle Code, that is donated to a
11corporation, limited liability company, society, association,
12foundation, or institution that is determined by the
13Department to be organized and operated exclusively for
14educational purposes. For purposes of this exemption, "a
15corporation, limited liability company, society, association,
16foundation, or institution organized and operated exclusively
17for educational purposes" means all tax-supported public
18schools, private schools that offer systematic instruction in
19useful branches of learning by methods common to public
20schools and that compare favorably in their scope and
21intensity with the course of study presented in tax-supported
22schools, and vocational or technical schools or institutes
23organized and operated exclusively to provide a course of
24study of not less than 6 weeks duration and designed to prepare
25individuals to follow a trade or to pursue a manual,
26technical, mechanical, industrial, business, or commercial

 

 

10200SB2017ham002- 728 -LRB102 16155 JWD 27453 a

1occupation.
2    (28) Beginning January 1, 2000, personal property,
3including food, purchased through fundraising events for the
4benefit of a public or private elementary or secondary school,
5a group of those schools, or one or more school districts if
6the events are sponsored by an entity recognized by the school
7district that consists primarily of volunteers and includes
8parents and teachers of the school children. This paragraph
9does not apply to fundraising events (i) for the benefit of
10private home instruction or (ii) for which the fundraising
11entity purchases the personal property sold at the events from
12another individual or entity that sold the property for the
13purpose of resale by the fundraising entity and that profits
14from the sale to the fundraising entity. This paragraph is
15exempt from the provisions of Section 3-90.
16    (29) Beginning January 1, 2000 and through December 31,
172001, new or used automatic vending machines that prepare and
18serve hot food and beverages, including coffee, soup, and
19other items, and replacement parts for these machines.
20Beginning January 1, 2002 and through June 30, 2003, machines
21and parts for machines used in commercial, coin-operated
22amusement and vending business if a use or occupation tax is
23paid on the gross receipts derived from the use of the
24commercial, coin-operated amusement and vending machines. This
25paragraph is exempt from the provisions of Section 3-90.
26    (30) Beginning January 1, 2001 and through June 30, 2016,

 

 

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1food for human consumption that is to be consumed off the
2premises where it is sold (other than alcoholic beverages,
3soft drinks, and food that has been prepared for immediate
4consumption) and prescription and nonprescription medicines,
5drugs, medical appliances, and insulin, urine testing
6materials, syringes, and needles used by diabetics, for human
7use, when purchased for use by a person receiving medical
8assistance under Article V of the Illinois Public Aid Code who
9resides in a licensed long-term care facility, as defined in
10the Nursing Home Care Act, or in a licensed facility as defined
11in the ID/DD Community Care Act, the MC/DD Act, or the
12Specialized Mental Health Rehabilitation Act of 2013.
13    (31) Beginning on August 2, 2001 (the effective date of
14Public Act 92-227), computers and communications equipment
15utilized for any hospital purpose and equipment used in the
16diagnosis, analysis, or treatment of hospital patients
17purchased by a lessor who leases the equipment, under a lease
18of one year or longer executed or in effect at the time the
19lessor would otherwise be subject to the tax imposed by this
20Act, to a hospital that has been issued an active tax exemption
21identification number by the Department under Section 1g of
22the Retailers' Occupation Tax Act. If the equipment is leased
23in a manner that does not qualify for this exemption or is used
24in any other nonexempt manner, the lessor shall be liable for
25the tax imposed under this Act or the Service Use Tax Act, as
26the case may be, based on the fair market value of the property

 

 

10200SB2017ham002- 730 -LRB102 16155 JWD 27453 a

1at the time the nonqualifying use occurs. No lessor shall
2collect or attempt to collect an amount (however designated)
3that purports to reimburse that lessor for the tax imposed by
4this Act or the Service Use Tax Act, as the case may be, if the
5tax has not been paid by the lessor. If a lessor improperly
6collects any such amount from the lessee, the lessee shall
7have a legal right to claim a refund of that amount from the
8lessor. If, however, that amount is not refunded to the lessee
9for any reason, the lessor is liable to pay that amount to the
10Department. This paragraph is exempt from the provisions of
11Section 3-90.
12    (32) Beginning on August 2, 2001 (the effective date of
13Public Act 92-227), personal property purchased by a lessor
14who leases the property, under a lease of one year or longer
15executed or in effect at the time the lessor would otherwise be
16subject to the tax imposed by this Act, to a governmental body
17that has been issued an active sales tax exemption
18identification number by the Department under Section 1g of
19the Retailers' Occupation Tax Act. If the property is leased
20in a manner that does not qualify for this exemption or used in
21any other nonexempt manner, the lessor shall be liable for the
22tax imposed under this Act or the Service Use Tax Act, as the
23case may be, based on the fair market value of the property at
24the time the nonqualifying use occurs. No lessor shall collect
25or attempt to collect an amount (however designated) that
26purports to reimburse that lessor for the tax imposed by this

 

 

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1Act or the Service Use Tax Act, as the case may be, if the tax
2has not been paid by the lessor. If a lessor improperly
3collects any such amount from the lessee, the lessee shall
4have a legal right to claim a refund of that amount from the
5lessor. If, however, that amount is not refunded to the lessee
6for any reason, the lessor is liable to pay that amount to the
7Department. This paragraph is exempt from the provisions of
8Section 3-90.
9    (33) On and after July 1, 2003 and through June 30, 2004,
10the use in this State of motor vehicles of the second division
11with a gross vehicle weight in excess of 8,000 pounds and that
12are subject to the commercial distribution fee imposed under
13Section 3-815.1 of the Illinois Vehicle Code. Beginning on
14July 1, 2004 and through June 30, 2005, the use in this State
15of motor vehicles of the second division: (i) with a gross
16vehicle weight rating in excess of 8,000 pounds; (ii) that are
17subject to the commercial distribution fee imposed under
18Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
19are primarily used for commercial purposes. Through June 30,
202005, this exemption applies to repair and replacement parts
21added after the initial purchase of such a motor vehicle if
22that motor vehicle is used in a manner that would qualify for
23the rolling stock exemption otherwise provided for in this
24Act. For purposes of this paragraph, the term "used for
25commercial purposes" means the transportation of persons or
26property in furtherance of any commercial or industrial

 

 

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1enterprise, whether for-hire or not.
2    (34) Beginning January 1, 2008, tangible personal property
3used in the construction or maintenance of a community water
4supply, as defined under Section 3.145 of the Environmental
5Protection Act, that is operated by a not-for-profit
6corporation that holds a valid water supply permit issued
7under Title IV of the Environmental Protection Act. This
8paragraph is exempt from the provisions of Section 3-90.
9    (35) Beginning January 1, 2010 and continuing through
10December 31, 2024, materials, parts, equipment, components,
11and furnishings incorporated into or upon an aircraft as part
12of the modification, refurbishment, completion, replacement,
13repair, or maintenance of the aircraft. This exemption
14includes consumable supplies used in the modification,
15refurbishment, completion, replacement, repair, and
16maintenance of aircraft, but excludes any materials, parts,
17equipment, components, and consumable supplies used in the
18modification, replacement, repair, and maintenance of aircraft
19engines or power plants, whether such engines or power plants
20are installed or uninstalled upon any such aircraft.
21"Consumable supplies" include, but are not limited to,
22adhesive, tape, sandpaper, general purpose lubricants,
23cleaning solution, latex gloves, and protective films. This
24exemption applies only to the use of qualifying tangible
25personal property by persons who modify, refurbish, complete,
26repair, replace, or maintain aircraft and who (i) hold an Air

 

 

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1Agency Certificate and are empowered to operate an approved
2repair station by the Federal Aviation Administration, (ii)
3have a Class IV Rating, and (iii) conduct operations in
4accordance with Part 145 of the Federal Aviation Regulations.
5The exemption does not include aircraft operated by a
6commercial air carrier providing scheduled passenger air
7service pursuant to authority issued under Part 121 or Part
8129 of the Federal Aviation Regulations. The changes made to
9this paragraph (35) by Public Act 98-534 are declarative of
10existing law. It is the intent of the General Assembly that the
11exemption under this paragraph (35) applies continuously from
12January 1, 2010 through December 31, 2024; however, no claim
13for credit or refund is allowed for taxes paid as a result of
14the disallowance of this exemption on or after January 1, 2015
15and prior to the effective date of this amendatory Act of the
16101st General Assembly.
17    (36) Tangible personal property purchased by a
18public-facilities corporation, as described in Section
1911-65-10 of the Illinois Municipal Code, for purposes of
20constructing or furnishing a municipal convention hall, but
21only if the legal title to the municipal convention hall is
22transferred to the municipality without any further
23consideration by or on behalf of the municipality at the time
24of the completion of the municipal convention hall or upon the
25retirement or redemption of any bonds or other debt
26instruments issued by the public-facilities corporation in

 

 

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1connection with the development of the municipal convention
2hall. This exemption includes existing public-facilities
3corporations as provided in Section 11-65-25 of the Illinois
4Municipal Code. This paragraph is exempt from the provisions
5of Section 3-90.
6    (37) Beginning January 1, 2017 and through December 31,
72026, menstrual pads, tampons, and menstrual cups.
8    (38) Merchandise that is subject to the Rental Purchase
9Agreement Occupation and Use Tax. The purchaser must certify
10that the item is purchased to be rented subject to a rental
11purchase agreement, as defined in the Rental Purchase
12Agreement Act, and provide proof of registration under the
13Rental Purchase Agreement Occupation and Use Tax Act. This
14paragraph is exempt from the provisions of Section 3-90.
15    (39) Tangible personal property purchased by a purchaser
16who is exempt from the tax imposed by this Act by operation of
17federal law. This paragraph is exempt from the provisions of
18Section 3-90.
19    (40) Qualified tangible personal property used in the
20construction or operation of a data center that has been
21granted a certificate of exemption by the Department of
22Commerce and Economic Opportunity, whether that tangible
23personal property is purchased by the owner, operator, or
24tenant of the data center or by a contractor or subcontractor
25of the owner, operator, or tenant. Data centers that would
26have qualified for a certificate of exemption prior to January

 

 

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11, 2020 had Public Act 101-31 been in effect may apply for and
2obtain an exemption for subsequent purchases of computer
3equipment or enabling software purchased or leased to upgrade,
4supplement, or replace computer equipment or enabling software
5purchased or leased in the original investment that would have
6qualified.
7    The Department of Commerce and Economic Opportunity shall
8grant a certificate of exemption under this item (40) to
9qualified data centers as defined by Section 605-1025 of the
10Department of Commerce and Economic Opportunity Law of the
11Civil Administrative Code of Illinois.
12    For the purposes of this item (40):
13        "Data center" means a building or a series of
14    buildings rehabilitated or constructed to house working
15    servers in one physical location or multiple sites within
16    the State of Illinois.
17        "Qualified tangible personal property" means:
18    electrical systems and equipment; climate control and
19    chilling equipment and systems; mechanical systems and
20    equipment; monitoring and secure systems; emergency
21    generators; hardware; computers; servers; data storage
22    devices; network connectivity equipment; racks; cabinets;
23    telecommunications cabling infrastructure; raised floor
24    systems; peripheral components or systems; software;
25    mechanical, electrical, or plumbing systems; battery
26    systems; cooling systems and towers; temperature control

 

 

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1    systems; other cabling; and other data center
2    infrastructure equipment and systems necessary to operate
3    qualified tangible personal property, including fixtures;
4    and component parts of any of the foregoing, including
5    installation, maintenance, repair, refurbishment, and
6    replacement of qualified tangible personal property to
7    generate, transform, transmit, distribute, or manage
8    electricity necessary to operate qualified tangible
9    personal property; and all other tangible personal
10    property that is essential to the operations of a computer
11    data center. The term "qualified tangible personal
12    property" also includes building materials physically
13    incorporated in to the qualifying data center. To document
14    the exemption allowed under this Section, the retailer
15    must obtain from the purchaser a copy of the certificate
16    of eligibility issued by the Department of Commerce and
17    Economic Opportunity.
18    This item (40) is exempt from the provisions of Section
193-90.
20(Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18;
21100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff.
221-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff.
237-12-19; 101-629, eff. 2-5-20.)
 
24    Section 30-20. The Service Use Tax Act is amended by
25changing Sections 3-5 and 3-10 as follows:
 

 

 

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1    (35 ILCS 110/3-5)
2    Sec. 3-5. Exemptions. Use of the following tangible
3personal property is exempt from the tax imposed by this Act:
4    (1) Personal property purchased from a corporation,
5society, association, foundation, institution, or
6organization, other than a limited liability company, that is
7organized and operated as a not-for-profit service enterprise
8for the benefit of persons 65 years of age or older if the
9personal property was not purchased by the enterprise for the
10purpose of resale by the enterprise.
11    (2) Personal property purchased by a non-profit Illinois
12county fair association for use in conducting, operating, or
13promoting the county fair.
14    (3) Personal property purchased by a not-for-profit arts
15or cultural organization that establishes, by proof required
16by the Department by rule, that it has received an exemption
17under Section 501(c)(3) of the Internal Revenue Code and that
18is organized and operated primarily for the presentation or
19support of arts or cultural programming, activities, or
20services. These organizations include, but are not limited to,
21music and dramatic arts organizations such as symphony
22orchestras and theatrical groups, arts and cultural service
23organizations, local arts councils, visual arts organizations,
24and media arts organizations. On and after July 1, 2001 (the
25effective date of Public Act 92-35), however, an entity

 

 

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1otherwise eligible for this exemption shall not make tax-free
2purchases unless it has an active identification number issued
3by the Department.
4    (4) Legal tender, currency, medallions, or gold or silver
5coinage issued by the State of Illinois, the government of the
6United States of America, or the government of any foreign
7country, and bullion.
8    (5) Until July 1, 2003 and beginning again on September 1,
92004 through August 30, 2014, graphic arts machinery and
10equipment, including repair and replacement parts, both new
11and used, and including that manufactured on special order or
12purchased for lease, certified by the purchaser to be used
13primarily for graphic arts production. Equipment includes
14chemicals or chemicals acting as catalysts but only if the
15chemicals or chemicals acting as catalysts effect a direct and
16immediate change upon a graphic arts product. Beginning on
17July 1, 2017, graphic arts machinery and equipment is included
18in the manufacturing and assembling machinery and equipment
19exemption under Section 2 of this Act.
20    (6) Personal property purchased from a teacher-sponsored
21student organization affiliated with an elementary or
22secondary school located in Illinois.
23    (7) Farm machinery and equipment, both new and used,
24including that manufactured on special order, certified by the
25purchaser to be used primarily for production agriculture or
26State or federal agricultural programs, including individual

 

 

10200SB2017ham002- 739 -LRB102 16155 JWD 27453 a

1replacement parts for the machinery and equipment, including
2machinery and equipment purchased for lease, and including
3implements of husbandry defined in Section 1-130 of the
4Illinois Vehicle Code, farm machinery and agricultural
5chemical and fertilizer spreaders, and nurse wagons required
6to be registered under Section 3-809 of the Illinois Vehicle
7Code, but excluding other motor vehicles required to be
8registered under the Illinois Vehicle Code. Horticultural
9polyhouses or hoop houses used for propagating, growing, or
10overwintering plants shall be considered farm machinery and
11equipment under this item (7). Agricultural chemical tender
12tanks and dry boxes shall include units sold separately from a
13motor vehicle required to be licensed and units sold mounted
14on a motor vehicle required to be licensed if the selling price
15of the tender is separately stated.
16    Farm machinery and equipment shall include precision
17farming equipment that is installed or purchased to be
18installed on farm machinery and equipment including, but not
19limited to, tractors, harvesters, sprayers, planters, seeders,
20or spreaders. Precision farming equipment includes, but is not
21limited to, soil testing sensors, computers, monitors,
22software, global positioning and mapping systems, and other
23such equipment.
24    Farm machinery and equipment also includes computers,
25sensors, software, and related equipment used primarily in the
26computer-assisted operation of production agriculture

 

 

10200SB2017ham002- 740 -LRB102 16155 JWD 27453 a

1facilities, equipment, and activities such as, but not limited
2to, the collection, monitoring, and correlation of animal and
3crop data for the purpose of formulating animal diets and
4agricultural chemicals. This item (7) is exempt from the
5provisions of Section 3-75.
6    (8) Until June 30, 2013, fuel and petroleum products sold
7to or used by an air common carrier, certified by the carrier
8to be used for consumption, shipment, or storage in the
9conduct of its business as an air common carrier, for a flight
10destined for or returning from a location or locations outside
11the United States without regard to previous or subsequent
12domestic stopovers.
13    Beginning July 1, 2013, fuel and petroleum products sold
14to or used by an air carrier, certified by the carrier to be
15used for consumption, shipment, or storage in the conduct of
16its business as an air common carrier, for a flight that (i) is
17engaged in foreign trade or is engaged in trade between the
18United States and any of its possessions and (ii) transports
19at least one individual or package for hire from the city of
20origination to the city of final destination on the same
21aircraft, without regard to a change in the flight number of
22that aircraft.
23    (9) Proceeds of mandatory service charges separately
24stated on customers' bills for the purchase and consumption of
25food and beverages acquired as an incident to the purchase of a
26service from a serviceman, to the extent that the proceeds of

 

 

10200SB2017ham002- 741 -LRB102 16155 JWD 27453 a

1the service charge are in fact turned over as tips or as a
2substitute for tips to the employees who participate directly
3in preparing, serving, hosting or cleaning up the food or
4beverage function with respect to which the service charge is
5imposed.
6    (10) Until July 1, 2003, oil field exploration, drilling,
7and production equipment, including (i) rigs and parts of
8rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
9pipe and tubular goods, including casing and drill strings,
10(iii) pumps and pump-jack units, (iv) storage tanks and flow
11lines, (v) any individual replacement part for oil field
12exploration, drilling, and production equipment, and (vi)
13machinery and equipment purchased for lease; but excluding
14motor vehicles required to be registered under the Illinois
15Vehicle Code.
16    (11) Proceeds from the sale of photoprocessing machinery
17and equipment, including repair and replacement parts, both
18new and used, including that manufactured on special order,
19certified by the purchaser to be used primarily for
20photoprocessing, and including photoprocessing machinery and
21equipment purchased for lease.
22    (12) Until July 1, 2023, coal and aggregate exploration,
23mining, off-highway hauling, processing, maintenance, and
24reclamation equipment, including replacement parts and
25equipment, and including equipment purchased for lease, but
26excluding motor vehicles required to be registered under the

 

 

10200SB2017ham002- 742 -LRB102 16155 JWD 27453 a

1Illinois Vehicle Code. The changes made to this Section by
2Public Act 97-767 apply on and after July 1, 2003, but no claim
3for credit or refund is allowed on or after August 16, 2013
4(the effective date of Public Act 98-456) for such taxes paid
5during the period beginning July 1, 2003 and ending on August
616, 2013 (the effective date of Public Act 98-456).
7    (13) Semen used for artificial insemination of livestock
8for direct agricultural production.
9    (14) Horses, or interests in horses, registered with and
10meeting the requirements of any of the Arabian Horse Club
11Registry of America, Appaloosa Horse Club, American Quarter
12Horse Association, United States Trotting Association, or
13Jockey Club, as appropriate, used for purposes of breeding or
14racing for prizes. This item (14) is exempt from the
15provisions of Section 3-75, and the exemption provided for
16under this item (14) applies for all periods beginning May 30,
171995, but no claim for credit or refund is allowed on or after
18January 1, 2008 (the effective date of Public Act 95-88) for
19such taxes paid during the period beginning May 30, 2000 and
20ending on January 1, 2008 (the effective date of Public Act
2195-88).
22    (15) Computers and communications equipment utilized for
23any hospital purpose and equipment used in the diagnosis,
24analysis, or treatment of hospital patients purchased by a
25lessor who leases the equipment, under a lease of one year or
26longer executed or in effect at the time the lessor would

 

 

10200SB2017ham002- 743 -LRB102 16155 JWD 27453 a

1otherwise be subject to the tax imposed by this Act, to a
2hospital that has been issued an active tax exemption
3identification number by the Department under Section 1g of
4the Retailers' Occupation Tax Act. If the equipment is leased
5in a manner that does not qualify for this exemption or is used
6in any other non-exempt manner, the lessor shall be liable for
7the tax imposed under this Act or the Use Tax Act, as the case
8may be, based on the fair market value of the property at the
9time the non-qualifying use occurs. No lessor shall collect or
10attempt to collect an amount (however designated) that
11purports to reimburse that lessor for the tax imposed by this
12Act or the Use Tax Act, as the case may be, if the tax has not
13been paid by the lessor. If a lessor improperly collects any
14such amount from the lessee, the lessee shall have a legal
15right to claim a refund of that amount from the lessor. If,
16however, that amount is not refunded to the lessee for any
17reason, the lessor is liable to pay that amount to the
18Department.
19    (16) Personal property purchased by a lessor who leases
20the property, under a lease of one year or longer executed or
21in effect at the time the lessor would otherwise be subject to
22the tax imposed by this Act, to a governmental body that has
23been issued an active tax exemption identification number by
24the Department under Section 1g of the Retailers' Occupation
25Tax Act. If the property is leased in a manner that does not
26qualify for this exemption or is used in any other non-exempt

 

 

10200SB2017ham002- 744 -LRB102 16155 JWD 27453 a

1manner, the lessor shall be liable for the tax imposed under
2this Act or the Use Tax Act, as the case may be, based on the
3fair market value of the property at the time the
4non-qualifying use occurs. No lessor shall collect or attempt
5to collect an amount (however designated) that purports to
6reimburse that lessor for the tax imposed by this Act or the
7Use Tax Act, as the case may be, if the tax has not been paid
8by the lessor. If a lessor improperly collects any such amount
9from the lessee, the lessee shall have a legal right to claim a
10refund of that amount from the lessor. If, however, that
11amount is not refunded to the lessee for any reason, the lessor
12is liable to pay that amount to the Department.
13    (17) Beginning with taxable years ending on or after
14December 31, 1995 and ending with taxable years ending on or
15before December 31, 2004, personal property that is donated
16for disaster relief to be used in a State or federally declared
17disaster area in Illinois or bordering Illinois by a
18manufacturer or retailer that is registered in this State to a
19corporation, society, association, foundation, or institution
20that has been issued a sales tax exemption identification
21number by the Department that assists victims of the disaster
22who reside within the declared disaster area.
23    (18) Beginning with taxable years ending on or after
24December 31, 1995 and ending with taxable years ending on or
25before December 31, 2004, personal property that is used in
26the performance of infrastructure repairs in this State,

 

 

10200SB2017ham002- 745 -LRB102 16155 JWD 27453 a

1including but not limited to municipal roads and streets,
2access roads, bridges, sidewalks, waste disposal systems,
3water and sewer line extensions, water distribution and
4purification facilities, storm water drainage and retention
5facilities, and sewage treatment facilities, resulting from a
6State or federally declared disaster in Illinois or bordering
7Illinois when such repairs are initiated on facilities located
8in the declared disaster area within 6 months after the
9disaster.
10    (19) Beginning July 1, 1999, game or game birds purchased
11at a "game breeding and hunting preserve area" as that term is
12used in the Wildlife Code. This paragraph is exempt from the
13provisions of Section 3-75.
14    (20) A motor vehicle, as that term is defined in Section
151-146 of the Illinois Vehicle Code, that is donated to a
16corporation, limited liability company, society, association,
17foundation, or institution that is determined by the
18Department to be organized and operated exclusively for
19educational purposes. For purposes of this exemption, "a
20corporation, limited liability company, society, association,
21foundation, or institution organized and operated exclusively
22for educational purposes" means all tax-supported public
23schools, private schools that offer systematic instruction in
24useful branches of learning by methods common to public
25schools and that compare favorably in their scope and
26intensity with the course of study presented in tax-supported

 

 

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1schools, and vocational or technical schools or institutes
2organized and operated exclusively to provide a course of
3study of not less than 6 weeks duration and designed to prepare
4individuals to follow a trade or to pursue a manual,
5technical, mechanical, industrial, business, or commercial
6occupation.
7    (21) Beginning January 1, 2000, personal property,
8including food, purchased through fundraising events for the
9benefit of a public or private elementary or secondary school,
10a group of those schools, or one or more school districts if
11the events are sponsored by an entity recognized by the school
12district that consists primarily of volunteers and includes
13parents and teachers of the school children. This paragraph
14does not apply to fundraising events (i) for the benefit of
15private home instruction or (ii) for which the fundraising
16entity purchases the personal property sold at the events from
17another individual or entity that sold the property for the
18purpose of resale by the fundraising entity and that profits
19from the sale to the fundraising entity. This paragraph is
20exempt from the provisions of Section 3-75.
21    (22) Beginning January 1, 2000 and through December 31,
222001, new or used automatic vending machines that prepare and
23serve hot food and beverages, including coffee, soup, and
24other items, and replacement parts for these machines.
25Beginning January 1, 2002 and through June 30, 2003, machines
26and parts for machines used in commercial, coin-operated

 

 

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1amusement and vending business if a use or occupation tax is
2paid on the gross receipts derived from the use of the
3commercial, coin-operated amusement and vending machines. This
4paragraph is exempt from the provisions of Section 3-75.
5    (23) Beginning August 23, 2001 and through June 30, 2016,
6food for human consumption that is to be consumed off the
7premises where it is sold (other than alcoholic beverages,
8soft drinks, and food that has been prepared for immediate
9consumption) and prescription and nonprescription medicines,
10drugs, medical appliances, and insulin, urine testing
11materials, syringes, and needles used by diabetics, for human
12use, when purchased for use by a person receiving medical
13assistance under Article V of the Illinois Public Aid Code who
14resides in a licensed long-term care facility, as defined in
15the Nursing Home Care Act, or in a licensed facility as defined
16in the ID/DD Community Care Act, the MC/DD Act, or the
17Specialized Mental Health Rehabilitation Act of 2013.
18    (24) Beginning on August 2, 2001 (the effective date of
19Public Act 92-227), computers and communications equipment
20utilized for any hospital purpose and equipment used in the
21diagnosis, analysis, or treatment of hospital patients
22purchased by a lessor who leases the equipment, under a lease
23of one year or longer executed or in effect at the time the
24lessor would otherwise be subject to the tax imposed by this
25Act, to a hospital that has been issued an active tax exemption
26identification number by the Department under Section 1g of

 

 

10200SB2017ham002- 748 -LRB102 16155 JWD 27453 a

1the Retailers' Occupation Tax Act. If the equipment is leased
2in a manner that does not qualify for this exemption or is used
3in any other nonexempt manner, the lessor shall be liable for
4the tax imposed under this Act or the Use Tax Act, as the case
5may be, based on the fair market value of the property at the
6time the nonqualifying use occurs. No lessor shall collect or
7attempt to collect an amount (however designated) that
8purports to reimburse that lessor for the tax imposed by this
9Act or the Use Tax Act, as the case may be, if the tax has not
10been paid by the lessor. If a lessor improperly collects any
11such amount from the lessee, the lessee shall have a legal
12right to claim a refund of that amount from the lessor. If,
13however, that amount is not refunded to the lessee for any
14reason, the lessor is liable to pay that amount to the
15Department. This paragraph is exempt from the provisions of
16Section 3-75.
17    (25) Beginning on August 2, 2001 (the effective date of
18Public Act 92-227), personal property purchased by a lessor
19who leases the property, under a lease of one year or longer
20executed or in effect at the time the lessor would otherwise be
21subject to the tax imposed by this Act, to a governmental body
22that has been issued an active tax exemption identification
23number by the Department under Section 1g of the Retailers'
24Occupation Tax Act. If the property is leased in a manner that
25does not qualify for this exemption or is used in any other
26nonexempt manner, the lessor shall be liable for the tax

 

 

10200SB2017ham002- 749 -LRB102 16155 JWD 27453 a

1imposed under this Act or the Use Tax Act, as the case may be,
2based on the fair market value of the property at the time the
3nonqualifying use occurs. No lessor shall collect or attempt
4to collect an amount (however designated) that purports to
5reimburse that lessor for the tax imposed by this Act or the
6Use Tax Act, as the case may be, if the tax has not been paid
7by the lessor. If a lessor improperly collects any such amount
8from the lessee, the lessee shall have a legal right to claim a
9refund of that amount from the lessor. If, however, that
10amount is not refunded to the lessee for any reason, the lessor
11is liable to pay that amount to the Department. This paragraph
12is exempt from the provisions of Section 3-75.
13    (26) Beginning January 1, 2008, tangible personal property
14used in the construction or maintenance of a community water
15supply, as defined under Section 3.145 of the Environmental
16Protection Act, that is operated by a not-for-profit
17corporation that holds a valid water supply permit issued
18under Title IV of the Environmental Protection Act. This
19paragraph is exempt from the provisions of Section 3-75.
20    (27) Beginning January 1, 2010 and continuing through
21December 31, 2024, materials, parts, equipment, components,
22and furnishings incorporated into or upon an aircraft as part
23of the modification, refurbishment, completion, replacement,
24repair, or maintenance of the aircraft. This exemption
25includes consumable supplies used in the modification,
26refurbishment, completion, replacement, repair, and

 

 

10200SB2017ham002- 750 -LRB102 16155 JWD 27453 a

1maintenance of aircraft, but excludes any materials, parts,
2equipment, components, and consumable supplies used in the
3modification, replacement, repair, and maintenance of aircraft
4engines or power plants, whether such engines or power plants
5are installed or uninstalled upon any such aircraft.
6"Consumable supplies" include, but are not limited to,
7adhesive, tape, sandpaper, general purpose lubricants,
8cleaning solution, latex gloves, and protective films. This
9exemption applies only to the use of qualifying tangible
10personal property transferred incident to the modification,
11refurbishment, completion, replacement, repair, or maintenance
12of aircraft by persons who (i) hold an Air Agency Certificate
13and are empowered to operate an approved repair station by the
14Federal Aviation Administration, (ii) have a Class IV Rating,
15and (iii) conduct operations in accordance with Part 145 of
16the Federal Aviation Regulations. The exemption does not
17include aircraft operated by a commercial air carrier
18providing scheduled passenger air service pursuant to
19authority issued under Part 121 or Part 129 of the Federal
20Aviation Regulations. The changes made to this paragraph (27)
21by Public Act 98-534 are declarative of existing law. It is the
22intent of the General Assembly that the exemption under this
23paragraph (27) applies continuously from January 1, 2010
24through December 31, 2024; however, no claim for credit or
25refund is allowed for taxes paid as a result of the
26disallowance of this exemption on or after January 1, 2015 and

 

 

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1prior to the effective date of this amendatory Act of the 101st
2General Assembly.
3    (28) Tangible personal property purchased by a
4public-facilities corporation, as described in Section
511-65-10 of the Illinois Municipal Code, for purposes of
6constructing or furnishing a municipal convention hall, but
7only if the legal title to the municipal convention hall is
8transferred to the municipality without any further
9consideration by or on behalf of the municipality at the time
10of the completion of the municipal convention hall or upon the
11retirement or redemption of any bonds or other debt
12instruments issued by the public-facilities corporation in
13connection with the development of the municipal convention
14hall. This exemption includes existing public-facilities
15corporations as provided in Section 11-65-25 of the Illinois
16Municipal Code. This paragraph is exempt from the provisions
17of Section 3-75.
18    (29) Beginning January 1, 2017 and through December 31,
192026, menstrual pads, tampons, and menstrual cups.
20    (30) Tangible personal property transferred to a purchaser
21who is exempt from the tax imposed by this Act by operation of
22federal law. This paragraph is exempt from the provisions of
23Section 3-75.
24    (31) Qualified tangible personal property used in the
25construction or operation of a data center that has been
26granted a certificate of exemption by the Department of

 

 

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1Commerce and Economic Opportunity, whether that tangible
2personal property is purchased by the owner, operator, or
3tenant of the data center or by a contractor or subcontractor
4of the owner, operator, or tenant. Data centers that would
5have qualified for a certificate of exemption prior to January
61, 2020 had this amendatory Act of the 101st General Assembly
7been in effect, may apply for and obtain an exemption for
8subsequent purchases of computer equipment or enabling
9software purchased or leased to upgrade, supplement, or
10replace computer equipment or enabling software purchased or
11leased in the original investment that would have qualified.
12    The Department of Commerce and Economic Opportunity shall
13grant a certificate of exemption under this item (31) to
14qualified data centers as defined by Section 605-1025 of the
15Department of Commerce and Economic Opportunity Law of the
16Civil Administrative Code of Illinois.
17    For the purposes of this item (31):
18        "Data center" means a building or a series of
19    buildings rehabilitated or constructed to house working
20    servers in one physical location or multiple sites within
21    the State of Illinois.
22        "Qualified tangible personal property" means:
23    electrical systems and equipment; climate control and
24    chilling equipment and systems; mechanical systems and
25    equipment; monitoring and secure systems; emergency
26    generators; hardware; computers; servers; data storage

 

 

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1    devices; network connectivity equipment; racks; cabinets;
2    telecommunications cabling infrastructure; raised floor
3    systems; peripheral components or systems; software;
4    mechanical, electrical, or plumbing systems; battery
5    systems; cooling systems and towers; temperature control
6    systems; other cabling; and other data center
7    infrastructure equipment and systems necessary to operate
8    qualified tangible personal property, including fixtures;
9    and component parts of any of the foregoing, including
10    installation, maintenance, repair, refurbishment, and
11    replacement of qualified tangible personal property to
12    generate, transform, transmit, distribute, or manage
13    electricity necessary to operate qualified tangible
14    personal property; and all other tangible personal
15    property that is essential to the operations of a computer
16    data center. The term "qualified tangible personal
17    property" also includes building materials physically
18    incorporated in to the qualifying data center. To document
19    the exemption allowed under this Section, the retailer
20    must obtain from the purchaser a copy of the certificate
21    of eligibility issued by the Department of Commerce and
22    Economic Opportunity.
23    This item (31) is exempt from the provisions of Section
243-75.
25(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;
26100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.

 

 

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17-12-19; 101-629, eff. 2-5-20.)
 
2    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
3    Sec. 3-10. Rate of tax. Unless otherwise provided in this
4Section, the tax imposed by this Act is at the rate of 6.25% of
5the selling price of tangible personal property transferred as
6an incident to the sale of service, but, for the purpose of
7computing this tax, in no event shall the selling price be less
8than the cost price of the property to the serviceman.
9    Beginning on July 1, 2000 and through December 31, 2000,
10with respect to motor fuel, as defined in Section 1.1 of the
11Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
12the Use Tax Act, the tax is imposed at the rate of 1.25%.
13    With respect to gasohol, as defined in the Use Tax Act, the
14tax imposed by this Act applies to (i) 70% of the selling price
15of property transferred as an incident to the sale of service
16on or after January 1, 1990, and before July 1, 2003, (ii) 80%
17of the selling price of property transferred as an incident to
18the sale of service on or after July 1, 2003 and on or before
19July 1, 2017, and (iii) 100% of the selling price thereafter.
20If, at any time, however, the tax under this Act on sales of
21gasohol, as defined in the Use Tax Act, is imposed at the rate
22of 1.25%, then the tax imposed by this Act applies to 100% of
23the proceeds of sales of gasohol made during that time.
24    With respect to majority blended ethanol fuel, as defined
25in the Use Tax Act, the tax imposed by this Act does not apply

 

 

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1to the selling price of property transferred as an incident to
2the sale of service on or after July 1, 2003 and on or before
3December 31, 2023 but applies to 100% of the selling price
4thereafter.
5    With respect to biodiesel blends, as defined in the Use
6Tax Act, with no less than 1% and no more than 10% biodiesel,
7the tax imposed by this Act applies to (i) 80% of the selling
8price of property transferred as an incident to the sale of
9service on or after July 1, 2003 and on or before December 31,
102018 and (ii) 100% of the proceeds of the selling price
11thereafter. If, at any time, however, the tax under this Act on
12sales of biodiesel blends, as defined in the Use Tax Act, with
13no less than 1% and no more than 10% biodiesel is imposed at
14the rate of 1.25%, then the tax imposed by this Act applies to
15100% of the proceeds of sales of biodiesel blends with no less
16than 1% and no more than 10% biodiesel made during that time.
17    With respect to 100% biodiesel, as defined in the Use Tax
18Act, and biodiesel blends, as defined in the Use Tax Act, with
19more than 10% but no more than 99% biodiesel, the tax imposed
20by this Act does not apply to the proceeds of the selling price
21of property transferred as an incident to the sale of service
22on or after July 1, 2003 and on or before December 31, 2023 but
23applies to 100% of the selling price thereafter.
24    At the election of any registered serviceman made for each
25fiscal year, sales of service in which the aggregate annual
26cost price of tangible personal property transferred as an

 

 

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1incident to the sales of service is less than 35%, or 75% in
2the case of servicemen transferring prescription drugs or
3servicemen engaged in graphic arts production, of the
4aggregate annual total gross receipts from all sales of
5service, the tax imposed by this Act shall be based on the
6serviceman's cost price of the tangible personal property
7transferred as an incident to the sale of those services.
8    The tax shall be imposed at the rate of 1% on food prepared
9for immediate consumption and transferred incident to a sale
10of service subject to this Act or the Service Occupation Tax
11Act by an entity licensed under the Hospital Licensing Act,
12the Nursing Home Care Act, the Assisted Living and Shared
13Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
14Specialized Mental Health Rehabilitation Act of 2013, or the
15Child Care Act of 1969, or an entity that holds a permit issued
16pursuant to the Life Care Facilities Act. The tax shall also be
17imposed at the rate of 1% on food for human consumption that is
18to be consumed off the premises where it is sold (other than
19alcoholic beverages, food consisting of or infused with adult
20use cannabis, soft drinks, and food that has been prepared for
21immediate consumption and is not otherwise included in this
22paragraph) and prescription and nonprescription medicines,
23drugs, medical appliances, products classified as Class III
24medical devices by the United States Food and Drug
25Administration that are used for cancer treatment pursuant to
26a prescription, as well as any accessories and components

 

 

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1related to those devices, modifications to a motor vehicle for
2the purpose of rendering it usable by a person with a
3disability, and insulin, blood sugar testing materials,
4syringes, and needles used by human diabetics. For the
5purposes of this Section, until September 1, 2009: the term
6"soft drinks" means any complete, finished, ready-to-use,
7non-alcoholic drink, whether carbonated or not, including but
8not limited to soda water, cola, fruit juice, vegetable juice,
9carbonated water, and all other preparations commonly known as
10soft drinks of whatever kind or description that are contained
11in any closed or sealed bottle, can, carton, or container,
12regardless of size; but "soft drinks" does not include coffee,
13tea, non-carbonated water, infant formula, milk or milk
14products as defined in the Grade A Pasteurized Milk and Milk
15Products Act, or drinks containing 50% or more natural fruit
16or vegetable juice.
17    Notwithstanding any other provisions of this Act,
18beginning September 1, 2009, "soft drinks" means non-alcoholic
19beverages that contain natural or artificial sweeteners. "Soft
20drinks" do not include beverages that contain milk or milk
21products, soy, rice or similar milk substitutes, or greater
22than 50% of vegetable or fruit juice by volume.
23    Until August 1, 2009, and notwithstanding any other
24provisions of this Act, "food for human consumption that is to
25be consumed off the premises where it is sold" includes all
26food sold through a vending machine, except soft drinks and

 

 

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1food products that are dispensed hot from a vending machine,
2regardless of the location of the vending machine. Beginning
3August 1, 2009, and notwithstanding any other provisions of
4this Act, "food for human consumption that is to be consumed
5off the premises where it is sold" includes all food sold
6through a vending machine, except soft drinks, candy, and food
7products that are dispensed hot from a vending machine,
8regardless of the location of the vending machine.
9    Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "food for human consumption that
11is to be consumed off the premises where it is sold" does not
12include candy. For purposes of this Section, "candy" means a
13preparation of sugar, honey, or other natural or artificial
14sweeteners in combination with chocolate, fruits, nuts or
15other ingredients or flavorings in the form of bars, drops, or
16pieces. "Candy" does not include any preparation that contains
17flour or requires refrigeration.
18    Notwithstanding any other provisions of this Act,
19beginning September 1, 2009, "nonprescription medicines and
20drugs" does not include grooming and hygiene products. For
21purposes of this Section, "grooming and hygiene products"
22includes, but is not limited to, soaps and cleaning solutions,
23shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
24lotions and screens, unless those products are available by
25prescription only, regardless of whether the products meet the
26definition of "over-the-counter-drugs". For the purposes of

 

 

10200SB2017ham002- 759 -LRB102 16155 JWD 27453 a

1this paragraph, "over-the-counter-drug" means a drug for human
2use that contains a label that identifies the product as a drug
3as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
4label includes:
5        (A) A "Drug Facts" panel; or
6        (B) A statement of the "active ingredient(s)" with a
7    list of those ingredients contained in the compound,
8    substance or preparation.
9    Beginning on January 1, 2014 (the effective date of Public
10Act 98-122), "prescription and nonprescription medicines and
11drugs" includes medical cannabis purchased from a registered
12dispensing organization under the Compassionate Use of Medical
13Cannabis Program Act.
14    As used in this Section, "adult use cannabis" means
15cannabis subject to tax under the Cannabis Cultivation
16Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
17and does not include cannabis subject to tax under the
18Compassionate Use of Medical Cannabis Program Act.
19    If the property that is acquired from a serviceman is
20acquired outside Illinois and used outside Illinois before
21being brought to Illinois for use here and is taxable under
22this Act, the "selling price" on which the tax is computed
23shall be reduced by an amount that represents a reasonable
24allowance for depreciation for the period of prior
25out-of-state use.
26(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;

 

 

10200SB2017ham002- 760 -LRB102 16155 JWD 27453 a

1102-4, eff. 4-27-21.)
 
2    Section 30-25. The Service Occupation Tax Act is amended
3by changing Sections 3-5 and 3-10 as follows:
 
4    (35 ILCS 115/3-5)
5    Sec. 3-5. Exemptions. The following tangible personal
6property is exempt from the tax imposed by this Act:
7    (1) Personal property sold by a corporation, society,
8association, foundation, institution, or organization, other
9than a limited liability company, that is organized and
10operated as a not-for-profit service enterprise for the
11benefit of persons 65 years of age or older if the personal
12property was not purchased by the enterprise for the purpose
13of resale by the enterprise.
14    (2) Personal property purchased by a not-for-profit
15Illinois county fair association for use in conducting,
16operating, or promoting the county fair.
17    (3) Personal property purchased by any not-for-profit arts
18or cultural organization that establishes, by proof required
19by the Department by rule, that it has received an exemption
20under Section 501(c)(3) of the Internal Revenue Code and that
21is organized and operated primarily for the presentation or
22support of arts or cultural programming, activities, or
23services. These organizations include, but are not limited to,
24music and dramatic arts organizations such as symphony

 

 

10200SB2017ham002- 761 -LRB102 16155 JWD 27453 a

1orchestras and theatrical groups, arts and cultural service
2organizations, local arts councils, visual arts organizations,
3and media arts organizations. On and after July 1, 2001 (the
4effective date of Public Act 92-35), however, an entity
5otherwise eligible for this exemption shall not make tax-free
6purchases unless it has an active identification number issued
7by the Department.
8    (4) Legal tender, currency, medallions, or gold or silver
9coinage issued by the State of Illinois, the government of the
10United States of America, or the government of any foreign
11country, and bullion.
12    (5) Until July 1, 2003 and beginning again on September 1,
132004 through August 30, 2014, graphic arts machinery and
14equipment, including repair and replacement parts, both new
15and used, and including that manufactured on special order or
16purchased for lease, certified by the purchaser to be used
17primarily for graphic arts production. Equipment includes
18chemicals or chemicals acting as catalysts but only if the
19chemicals or chemicals acting as catalysts effect a direct and
20immediate change upon a graphic arts product. Beginning on
21July 1, 2017, graphic arts machinery and equipment is included
22in the manufacturing and assembling machinery and equipment
23exemption under Section 2 of this Act.
24    (6) Personal property sold by a teacher-sponsored student
25organization affiliated with an elementary or secondary school
26located in Illinois.

 

 

10200SB2017ham002- 762 -LRB102 16155 JWD 27453 a

1    (7) Farm machinery and equipment, both new and used,
2including that manufactured on special order, certified by the
3purchaser to be used primarily for production agriculture or
4State or federal agricultural programs, including individual
5replacement parts for the machinery and equipment, including
6machinery and equipment purchased for lease, and including
7implements of husbandry defined in Section 1-130 of the
8Illinois Vehicle Code, farm machinery and agricultural
9chemical and fertilizer spreaders, and nurse wagons required
10to be registered under Section 3-809 of the Illinois Vehicle
11Code, but excluding other motor vehicles required to be
12registered under the Illinois Vehicle Code. Horticultural
13polyhouses or hoop houses used for propagating, growing, or
14overwintering plants shall be considered farm machinery and
15equipment under this item (7). Agricultural chemical tender
16tanks and dry boxes shall include units sold separately from a
17motor vehicle required to be licensed and units sold mounted
18on a motor vehicle required to be licensed if the selling price
19of the tender is separately stated.
20    Farm machinery and equipment shall include precision
21farming equipment that is installed or purchased to be
22installed on farm machinery and equipment including, but not
23limited to, tractors, harvesters, sprayers, planters, seeders,
24or spreaders. Precision farming equipment includes, but is not
25limited to, soil testing sensors, computers, monitors,
26software, global positioning and mapping systems, and other

 

 

10200SB2017ham002- 763 -LRB102 16155 JWD 27453 a

1such equipment.
2    Farm machinery and equipment also includes computers,
3sensors, software, and related equipment used primarily in the
4computer-assisted operation of production agriculture
5facilities, equipment, and activities such as, but not limited
6to, the collection, monitoring, and correlation of animal and
7crop data for the purpose of formulating animal diets and
8agricultural chemicals. This item (7) is exempt from the
9provisions of Section 3-55.
10    (8) Until June 30, 2013, fuel and petroleum products sold
11to or used by an air common carrier, certified by the carrier
12to be used for consumption, shipment, or storage in the
13conduct of its business as an air common carrier, for a flight
14destined for or returning from a location or locations outside
15the United States without regard to previous or subsequent
16domestic stopovers.
17    Beginning July 1, 2013, fuel and petroleum products sold
18to or used by an air carrier, certified by the carrier to be
19used for consumption, shipment, or storage in the conduct of
20its business as an air common carrier, for a flight that (i) is
21engaged in foreign trade or is engaged in trade between the
22United States and any of its possessions and (ii) transports
23at least one individual or package for hire from the city of
24origination to the city of final destination on the same
25aircraft, without regard to a change in the flight number of
26that aircraft.

 

 

10200SB2017ham002- 764 -LRB102 16155 JWD 27453 a

1    (9) Proceeds of mandatory service charges separately
2stated on customers' bills for the purchase and consumption of
3food and beverages, to the extent that the proceeds of the
4service charge are in fact turned over as tips or as a
5substitute for tips to the employees who participate directly
6in preparing, serving, hosting or cleaning up the food or
7beverage function with respect to which the service charge is
8imposed.
9    (10) Until July 1, 2003, oil field exploration, drilling,
10and production equipment, including (i) rigs and parts of
11rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
12pipe and tubular goods, including casing and drill strings,
13(iii) pumps and pump-jack units, (iv) storage tanks and flow
14lines, (v) any individual replacement part for oil field
15exploration, drilling, and production equipment, and (vi)
16machinery and equipment purchased for lease; but excluding
17motor vehicles required to be registered under the Illinois
18Vehicle Code.
19    (11) Photoprocessing machinery and equipment, including
20repair and replacement parts, both new and used, including
21that manufactured on special order, certified by the purchaser
22to be used primarily for photoprocessing, and including
23photoprocessing machinery and equipment purchased for lease.
24    (12) Until July 1, 2023, coal and aggregate exploration,
25mining, off-highway hauling, processing, maintenance, and
26reclamation equipment, including replacement parts and

 

 

10200SB2017ham002- 765 -LRB102 16155 JWD 27453 a

1equipment, and including equipment purchased for lease, but
2excluding motor vehicles required to be registered under the
3Illinois Vehicle Code. The changes made to this Section by
4Public Act 97-767 apply on and after July 1, 2003, but no claim
5for credit or refund is allowed on or after August 16, 2013
6(the effective date of Public Act 98-456) for such taxes paid
7during the period beginning July 1, 2003 and ending on August
816, 2013 (the effective date of Public Act 98-456).
9    (13) Beginning January 1, 1992 and through June 30, 2016,
10food for human consumption that is to be consumed off the
11premises where it is sold (other than alcoholic beverages,
12soft drinks and food that has been prepared for immediate
13consumption) and prescription and non-prescription medicines,
14drugs, medical appliances, and insulin, urine testing
15materials, syringes, and needles used by diabetics, for human
16use, when purchased for use by a person receiving medical
17assistance under Article V of the Illinois Public Aid Code who
18resides in a licensed long-term care facility, as defined in
19the Nursing Home Care Act, or in a licensed facility as defined
20in the ID/DD Community Care Act, the MC/DD Act, or the
21Specialized Mental Health Rehabilitation Act of 2013.
22    (14) Semen used for artificial insemination of livestock
23for direct agricultural production.
24    (15) Horses, or interests in horses, registered with and
25meeting the requirements of any of the Arabian Horse Club
26Registry of America, Appaloosa Horse Club, American Quarter

 

 

10200SB2017ham002- 766 -LRB102 16155 JWD 27453 a

1Horse Association, United States Trotting Association, or
2Jockey Club, as appropriate, used for purposes of breeding or
3racing for prizes. This item (15) is exempt from the
4provisions of Section 3-55, and the exemption provided for
5under this item (15) applies for all periods beginning May 30,
61995, but no claim for credit or refund is allowed on or after
7January 1, 2008 (the effective date of Public Act 95-88) for
8such taxes paid during the period beginning May 30, 2000 and
9ending on January 1, 2008 (the effective date of Public Act
1095-88).
11    (16) Computers and communications equipment utilized for
12any hospital purpose and equipment used in the diagnosis,
13analysis, or treatment of hospital patients sold to a lessor
14who leases the equipment, under a lease of one year or longer
15executed or in effect at the time of the purchase, to a
16hospital that has been issued an active tax exemption
17identification number by the Department under Section 1g of
18the Retailers' Occupation Tax Act.
19    (17) Personal property sold to a lessor who leases the
20property, under a lease of one year or longer executed or in
21effect at the time of the purchase, to a governmental body that
22has been issued an active tax exemption identification number
23by the Department under Section 1g of the Retailers'
24Occupation Tax Act.
25    (18) Beginning with taxable years ending on or after
26December 31, 1995 and ending with taxable years ending on or

 

 

10200SB2017ham002- 767 -LRB102 16155 JWD 27453 a

1before December 31, 2004, personal property that is donated
2for disaster relief to be used in a State or federally declared
3disaster area in Illinois or bordering Illinois by a
4manufacturer or retailer that is registered in this State to a
5corporation, society, association, foundation, or institution
6that has been issued a sales tax exemption identification
7number by the Department that assists victims of the disaster
8who reside within the declared disaster area.
9    (19) Beginning with taxable years ending on or after
10December 31, 1995 and ending with taxable years ending on or
11before December 31, 2004, personal property that is used in
12the performance of infrastructure repairs in this State,
13including but not limited to municipal roads and streets,
14access roads, bridges, sidewalks, waste disposal systems,
15water and sewer line extensions, water distribution and
16purification facilities, storm water drainage and retention
17facilities, and sewage treatment facilities, resulting from a
18State or federally declared disaster in Illinois or bordering
19Illinois when such repairs are initiated on facilities located
20in the declared disaster area within 6 months after the
21disaster.
22    (20) Beginning July 1, 1999, game or game birds sold at a
23"game breeding and hunting preserve area" as that term is used
24in the Wildlife Code. This paragraph is exempt from the
25provisions of Section 3-55.
26    (21) A motor vehicle, as that term is defined in Section

 

 

10200SB2017ham002- 768 -LRB102 16155 JWD 27453 a

11-146 of the Illinois Vehicle Code, that is donated to a
2corporation, limited liability company, society, association,
3foundation, or institution that is determined by the
4Department to be organized and operated exclusively for
5educational purposes. For purposes of this exemption, "a
6corporation, limited liability company, society, association,
7foundation, or institution organized and operated exclusively
8for educational purposes" means all tax-supported public
9schools, private schools that offer systematic instruction in
10useful branches of learning by methods common to public
11schools and that compare favorably in their scope and
12intensity with the course of study presented in tax-supported
13schools, and vocational or technical schools or institutes
14organized and operated exclusively to provide a course of
15study of not less than 6 weeks duration and designed to prepare
16individuals to follow a trade or to pursue a manual,
17technical, mechanical, industrial, business, or commercial
18occupation.
19    (22) Beginning January 1, 2000, personal property,
20including food, purchased through fundraising events for the
21benefit of a public or private elementary or secondary school,
22a group of those schools, or one or more school districts if
23the events are sponsored by an entity recognized by the school
24district that consists primarily of volunteers and includes
25parents and teachers of the school children. This paragraph
26does not apply to fundraising events (i) for the benefit of

 

 

10200SB2017ham002- 769 -LRB102 16155 JWD 27453 a

1private home instruction or (ii) for which the fundraising
2entity purchases the personal property sold at the events from
3another individual or entity that sold the property for the
4purpose of resale by the fundraising entity and that profits
5from the sale to the fundraising entity. This paragraph is
6exempt from the provisions of Section 3-55.
7    (23) Beginning January 1, 2000 and through December 31,
82001, new or used automatic vending machines that prepare and
9serve hot food and beverages, including coffee, soup, and
10other items, and replacement parts for these machines.
11Beginning January 1, 2002 and through June 30, 2003, machines
12and parts for machines used in commercial, coin-operated
13amusement and vending business if a use or occupation tax is
14paid on the gross receipts derived from the use of the
15commercial, coin-operated amusement and vending machines. This
16paragraph is exempt from the provisions of Section 3-55.
17    (24) Beginning on August 2, 2001 (the effective date of
18Public Act 92-227), computers and communications equipment
19utilized for any hospital purpose and equipment used in the
20diagnosis, analysis, or treatment of hospital patients sold to
21a lessor who leases the equipment, under a lease of one year or
22longer executed or in effect at the time of the purchase, to a
23hospital that has been issued an active tax exemption
24identification number by the Department under Section 1g of
25the Retailers' Occupation Tax Act. This paragraph is exempt
26from the provisions of Section 3-55.

 

 

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1    (25) Beginning on August 2, 2001 (the effective date of
2Public Act 92-227), personal property sold to a lessor who
3leases the property, under a lease of one year or longer
4executed or in effect at the time of the purchase, to a
5governmental body that has been issued an active tax exemption
6identification number by the Department under Section 1g of
7the Retailers' Occupation Tax Act. This paragraph is exempt
8from the provisions of Section 3-55.
9    (26) Beginning on January 1, 2002 and through June 30,
102016, tangible personal property purchased from an Illinois
11retailer by a taxpayer engaged in centralized purchasing
12activities in Illinois who will, upon receipt of the property
13in Illinois, temporarily store the property in Illinois (i)
14for the purpose of subsequently transporting it outside this
15State for use or consumption thereafter solely outside this
16State or (ii) for the purpose of being processed, fabricated,
17or manufactured into, attached to, or incorporated into other
18tangible personal property to be transported outside this
19State and thereafter used or consumed solely outside this
20State. The Director of Revenue shall, pursuant to rules
21adopted in accordance with the Illinois Administrative
22Procedure Act, issue a permit to any taxpayer in good standing
23with the Department who is eligible for the exemption under
24this paragraph (26). The permit issued under this paragraph
25(26) shall authorize the holder, to the extent and in the
26manner specified in the rules adopted under this Act, to

 

 

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1purchase tangible personal property from a retailer exempt
2from the taxes imposed by this Act. Taxpayers shall maintain
3all necessary books and records to substantiate the use and
4consumption of all such tangible personal property outside of
5the State of Illinois.
6    (27) Beginning January 1, 2008, tangible personal property
7used in the construction or maintenance of a community water
8supply, as defined under Section 3.145 of the Environmental
9Protection Act, that is operated by a not-for-profit
10corporation that holds a valid water supply permit issued
11under Title IV of the Environmental Protection Act. This
12paragraph is exempt from the provisions of Section 3-55.
13    (28) Tangible personal property sold to a
14public-facilities corporation, as described in Section
1511-65-10 of the Illinois Municipal Code, for purposes of
16constructing or furnishing a municipal convention hall, but
17only if the legal title to the municipal convention hall is
18transferred to the municipality without any further
19consideration by or on behalf of the municipality at the time
20of the completion of the municipal convention hall or upon the
21retirement or redemption of any bonds or other debt
22instruments issued by the public-facilities corporation in
23connection with the development of the municipal convention
24hall. This exemption includes existing public-facilities
25corporations as provided in Section 11-65-25 of the Illinois
26Municipal Code. This paragraph is exempt from the provisions

 

 

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1of Section 3-55.
2    (29) Beginning January 1, 2010 and continuing through
3December 31, 2024, materials, parts, equipment, components,
4and furnishings incorporated into or upon an aircraft as part
5of the modification, refurbishment, completion, replacement,
6repair, or maintenance of the aircraft. This exemption
7includes consumable supplies used in the modification,
8refurbishment, completion, replacement, repair, and
9maintenance of aircraft, but excludes any materials, parts,
10equipment, components, and consumable supplies used in the
11modification, replacement, repair, and maintenance of aircraft
12engines or power plants, whether such engines or power plants
13are installed or uninstalled upon any such aircraft.
14"Consumable supplies" include, but are not limited to,
15adhesive, tape, sandpaper, general purpose lubricants,
16cleaning solution, latex gloves, and protective films. This
17exemption applies only to the transfer of qualifying tangible
18personal property incident to the modification, refurbishment,
19completion, replacement, repair, or maintenance of an aircraft
20by persons who (i) hold an Air Agency Certificate and are
21empowered to operate an approved repair station by the Federal
22Aviation Administration, (ii) have a Class IV Rating, and
23(iii) conduct operations in accordance with Part 145 of the
24Federal Aviation Regulations. The exemption does not include
25aircraft operated by a commercial air carrier providing
26scheduled passenger air service pursuant to authority issued

 

 

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1under Part 121 or Part 129 of the Federal Aviation
2Regulations. The changes made to this paragraph (29) by Public
3Act 98-534 are declarative of existing law. It is the intent of
4the General Assembly that the exemption under this paragraph
5(29) applies continuously from January 1, 2010 through
6December 31, 2024; however, no claim for credit or refund is
7allowed for taxes paid as a result of the disallowance of this
8exemption on or after January 1, 2015 and prior to the
9effective date of this amendatory Act of the 101st General
10Assembly.
11    (30) Beginning January 1, 2017 and through December 31,
122026, menstrual pads, tampons, and menstrual cups.
13    (31) Tangible personal property transferred to a purchaser
14who is exempt from tax by operation of federal law. This
15paragraph is exempt from the provisions of Section 3-55.
16    (32) Qualified tangible personal property used in the
17construction or operation of a data center that has been
18granted a certificate of exemption by the Department of
19Commerce and Economic Opportunity, whether that tangible
20personal property is purchased by the owner, operator, or
21tenant of the data center or by a contractor or subcontractor
22of the owner, operator, or tenant. Data centers that would
23have qualified for a certificate of exemption prior to January
241, 2020 had this amendatory Act of the 101st General Assembly
25been in effect, may apply for and obtain an exemption for
26subsequent purchases of computer equipment or enabling

 

 

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1software purchased or leased to upgrade, supplement, or
2replace computer equipment or enabling software purchased or
3leased in the original investment that would have qualified.
4    The Department of Commerce and Economic Opportunity shall
5grant a certificate of exemption under this item (32) to
6qualified data centers as defined by Section 605-1025 of the
7Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    For the purposes of this item (32):
10        "Data center" means a building or a series of
11    buildings rehabilitated or constructed to house working
12    servers in one physical location or multiple sites within
13    the State of Illinois.
14        "Qualified tangible personal property" means:
15    electrical systems and equipment; climate control and
16    chilling equipment and systems; mechanical systems and
17    equipment; monitoring and secure systems; emergency
18    generators; hardware; computers; servers; data storage
19    devices; network connectivity equipment; racks; cabinets;
20    telecommunications cabling infrastructure; raised floor
21    systems; peripheral components or systems; software;
22    mechanical, electrical, or plumbing systems; battery
23    systems; cooling systems and towers; temperature control
24    systems; other cabling; and other data center
25    infrastructure equipment and systems necessary to operate
26    qualified tangible personal property, including fixtures;

 

 

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1    and component parts of any of the foregoing, including
2    installation, maintenance, repair, refurbishment, and
3    replacement of qualified tangible personal property to
4    generate, transform, transmit, distribute, or manage
5    electricity necessary to operate qualified tangible
6    personal property; and all other tangible personal
7    property that is essential to the operations of a computer
8    data center. The term "qualified tangible personal
9    property" also includes building materials physically
10    incorporated in to the qualifying data center. To document
11    the exemption allowed under this Section, the retailer
12    must obtain from the purchaser a copy of the certificate
13    of eligibility issued by the Department of Commerce and
14    Economic Opportunity.
15    This item (32) is exempt from the provisions of Section
163-55.
17(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;
18100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.
197-12-19; 101-629, eff. 2-5-20.)
 
20    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
21    Sec. 3-10. Rate of tax. Unless otherwise provided in this
22Section, the tax imposed by this Act is at the rate of 6.25% of
23the "selling price", as defined in Section 2 of the Service Use
24Tax Act, of the tangible personal property. For the purpose of
25computing this tax, in no event shall the "selling price" be

 

 

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1less than the cost price to the serviceman of the tangible
2personal property transferred. The selling price of each item
3of tangible personal property transferred as an incident of a
4sale of service may be shown as a distinct and separate item on
5the serviceman's billing to the service customer. If the
6selling price is not so shown, the selling price of the
7tangible personal property is deemed to be 50% of the
8serviceman's entire billing to the service customer. When,
9however, a serviceman contracts to design, develop, and
10produce special order machinery or equipment, the tax imposed
11by this Act shall be based on the serviceman's cost price of
12the tangible personal property transferred incident to the
13completion of the contract.
14    Beginning on July 1, 2000 and through December 31, 2000,
15with respect to motor fuel, as defined in Section 1.1 of the
16Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
17the Use Tax Act, the tax is imposed at the rate of 1.25%.
18    With respect to gasohol, as defined in the Use Tax Act, the
19tax imposed by this Act shall apply to (i) 70% of the cost
20price of property transferred as an incident to the sale of
21service on or after January 1, 1990, and before July 1, 2003,
22(ii) 80% of the selling price of property transferred as an
23incident to the sale of service on or after July 1, 2003 and on
24or before July 1, 2017, and (iii) 100% of the cost price
25thereafter. If, at any time, however, the tax under this Act on
26sales of gasohol, as defined in the Use Tax Act, is imposed at

 

 

10200SB2017ham002- 777 -LRB102 16155 JWD 27453 a

1the rate of 1.25%, then the tax imposed by this Act applies to
2100% of the proceeds of sales of gasohol made during that time.
3    With respect to majority blended ethanol fuel, as defined
4in the Use Tax Act, the tax imposed by this Act does not apply
5to the selling price of property transferred as an incident to
6the sale of service on or after July 1, 2003 and on or before
7December 31, 2023 but applies to 100% of the selling price
8thereafter.
9    With respect to biodiesel blends, as defined in the Use
10Tax Act, with no less than 1% and no more than 10% biodiesel,
11the tax imposed by this Act applies to (i) 80% of the selling
12price of property transferred as an incident to the sale of
13service on or after July 1, 2003 and on or before December 31,
142018 and (ii) 100% of the proceeds of the selling price
15thereafter. If, at any time, however, the tax under this Act on
16sales of biodiesel blends, as defined in the Use Tax Act, with
17no less than 1% and no more than 10% biodiesel is imposed at
18the rate of 1.25%, then the tax imposed by this Act applies to
19100% of the proceeds of sales of biodiesel blends with no less
20than 1% and no more than 10% biodiesel made during that time.
21    With respect to 100% biodiesel, as defined in the Use Tax
22Act, and biodiesel blends, as defined in the Use Tax Act, with
23more than 10% but no more than 99% biodiesel material, the tax
24imposed by this Act does not apply to the proceeds of the
25selling price of property transferred as an incident to the
26sale of service on or after July 1, 2003 and on or before

 

 

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1December 31, 2023 but applies to 100% of the selling price
2thereafter.
3    At the election of any registered serviceman made for each
4fiscal year, sales of service in which the aggregate annual
5cost price of tangible personal property transferred as an
6incident to the sales of service is less than 35%, or 75% in
7the case of servicemen transferring prescription drugs or
8servicemen engaged in graphic arts production, of the
9aggregate annual total gross receipts from all sales of
10service, the tax imposed by this Act shall be based on the
11serviceman's cost price of the tangible personal property
12transferred incident to the sale of those services.
13    The tax shall be imposed at the rate of 1% on food prepared
14for immediate consumption and transferred incident to a sale
15of service subject to this Act or the Service Occupation Tax
16Act by an entity licensed under the Hospital Licensing Act,
17the Nursing Home Care Act, the Assisted Living and Shared
18Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
19Specialized Mental Health Rehabilitation Act of 2013, or the
20Child Care Act of 1969, or an entity that holds a permit issued
21pursuant to the Life Care Facilities Act. The tax shall also be
22imposed at the rate of 1% on food for human consumption that is
23to be consumed off the premises where it is sold (other than
24alcoholic beverages, food consisting of or infused with adult
25use cannabis, soft drinks, and food that has been prepared for
26immediate consumption and is not otherwise included in this

 

 

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1paragraph) and prescription and nonprescription medicines,
2drugs, medical appliances, products classified as Class III
3medical devices by the United States Food and Drug
4Administration that are used for cancer treatment pursuant to
5a prescription, as well as any accessories and components
6related to those devices, modifications to a motor vehicle for
7the purpose of rendering it usable by a person with a
8disability, and insulin, blood sugar testing materials,
9syringes, and needles used by human diabetics. For the
10purposes of this Section, until September 1, 2009: the term
11"soft drinks" means any complete, finished, ready-to-use,
12non-alcoholic drink, whether carbonated or not, including but
13not limited to soda water, cola, fruit juice, vegetable juice,
14carbonated water, and all other preparations commonly known as
15soft drinks of whatever kind or description that are contained
16in any closed or sealed can, carton, or container, regardless
17of size; but "soft drinks" does not include coffee, tea,
18non-carbonated water, infant formula, milk or milk products as
19defined in the Grade A Pasteurized Milk and Milk Products Act,
20or drinks containing 50% or more natural fruit or vegetable
21juice.
22    Notwithstanding any other provisions of this Act,
23beginning September 1, 2009, "soft drinks" means non-alcoholic
24beverages that contain natural or artificial sweeteners. "Soft
25drinks" do not include beverages that contain milk or milk
26products, soy, rice or similar milk substitutes, or greater

 

 

10200SB2017ham002- 780 -LRB102 16155 JWD 27453 a

1than 50% of vegetable or fruit juice by volume.
2    Until August 1, 2009, and notwithstanding any other
3provisions of this Act, "food for human consumption that is to
4be consumed off the premises where it is sold" includes all
5food sold through a vending machine, except soft drinks and
6food products that are dispensed hot from a vending machine,
7regardless of the location of the vending machine. Beginning
8August 1, 2009, and notwithstanding any other provisions of
9this Act, "food for human consumption that is to be consumed
10off the premises where it is sold" includes all food sold
11through a vending machine, except soft drinks, candy, and food
12products that are dispensed hot from a vending machine,
13regardless of the location of the vending machine.
14    Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "food for human consumption that
16is to be consumed off the premises where it is sold" does not
17include candy. For purposes of this Section, "candy" means a
18preparation of sugar, honey, or other natural or artificial
19sweeteners in combination with chocolate, fruits, nuts or
20other ingredients or flavorings in the form of bars, drops, or
21pieces. "Candy" does not include any preparation that contains
22flour or requires refrigeration.
23    Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "nonprescription medicines and
25drugs" does not include grooming and hygiene products. For
26purposes of this Section, "grooming and hygiene products"

 

 

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1includes, but is not limited to, soaps and cleaning solutions,
2shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3lotions and screens, unless those products are available by
4prescription only, regardless of whether the products meet the
5definition of "over-the-counter-drugs". For the purposes of
6this paragraph, "over-the-counter-drug" means a drug for human
7use that contains a label that identifies the product as a drug
8as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
9label includes:
10        (A) A "Drug Facts" panel; or
11        (B) A statement of the "active ingredient(s)" with a
12    list of those ingredients contained in the compound,
13    substance or preparation.
14    Beginning on January 1, 2014 (the effective date of Public
15Act 98-122), "prescription and nonprescription medicines and
16drugs" includes medical cannabis purchased from a registered
17dispensing organization under the Compassionate Use of Medical
18Cannabis Program Act.
19    As used in this Section, "adult use cannabis" means
20cannabis subject to tax under the Cannabis Cultivation
21Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
22and does not include cannabis subject to tax under the
23Compassionate Use of Medical Cannabis Program Act.
24(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
25102-4, eff. 4-27-21.)
 

 

 

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1    Section 30-30. The Retailers' Occupation Tax Act is
2amended by changing Section 2-5 as follows:
 
3    (35 ILCS 120/2-5)
4    Sec. 2-5. Exemptions. Gross receipts from proceeds from
5the sale of the following tangible personal property are
6exempt from the tax imposed by this Act:
7        (1) Farm chemicals.
8        (2) Farm machinery and equipment, both new and used,
9    including that manufactured on special order, certified by
10    the purchaser to be used primarily for production
11    agriculture or State or federal agricultural programs,
12    including individual replacement parts for the machinery
13    and equipment, including machinery and equipment purchased
14    for lease, and including implements of husbandry defined
15    in Section 1-130 of the Illinois Vehicle Code, farm
16    machinery and agricultural chemical and fertilizer
17    spreaders, and nurse wagons required to be registered
18    under Section 3-809 of the Illinois Vehicle Code, but
19    excluding other motor vehicles required to be registered
20    under the Illinois Vehicle Code. Horticultural polyhouses
21    or hoop houses used for propagating, growing, or
22    overwintering plants shall be considered farm machinery
23    and equipment under this item (2). Agricultural chemical
24    tender tanks and dry boxes shall include units sold
25    separately from a motor vehicle required to be licensed

 

 

10200SB2017ham002- 783 -LRB102 16155 JWD 27453 a

1    and units sold mounted on a motor vehicle required to be
2    licensed, if the selling price of the tender is separately
3    stated.
4        Farm machinery and equipment shall include precision
5    farming equipment that is installed or purchased to be
6    installed on farm machinery and equipment including, but
7    not limited to, tractors, harvesters, sprayers, planters,
8    seeders, or spreaders. Precision farming equipment
9    includes, but is not limited to, soil testing sensors,
10    computers, monitors, software, global positioning and
11    mapping systems, and other such equipment.
12        Farm machinery and equipment also includes computers,
13    sensors, software, and related equipment used primarily in
14    the computer-assisted operation of production agriculture
15    facilities, equipment, and activities such as, but not
16    limited to, the collection, monitoring, and correlation of
17    animal and crop data for the purpose of formulating animal
18    diets and agricultural chemicals. This item (2) is exempt
19    from the provisions of Section 2-70.
20        (3) Until July 1, 2003, distillation machinery and
21    equipment, sold as a unit or kit, assembled or installed
22    by the retailer, certified by the user to be used only for
23    the production of ethyl alcohol that will be used for
24    consumption as motor fuel or as a component of motor fuel
25    for the personal use of the user, and not subject to sale
26    or resale.

 

 

10200SB2017ham002- 784 -LRB102 16155 JWD 27453 a

1        (4) Until July 1, 2003 and beginning again September
2    1, 2004 through August 30, 2014, graphic arts machinery
3    and equipment, including repair and replacement parts,
4    both new and used, and including that manufactured on
5    special order or purchased for lease, certified by the
6    purchaser to be used primarily for graphic arts
7    production. Equipment includes chemicals or chemicals
8    acting as catalysts but only if the chemicals or chemicals
9    acting as catalysts effect a direct and immediate change
10    upon a graphic arts product. Beginning on July 1, 2017,
11    graphic arts machinery and equipment is included in the
12    manufacturing and assembling machinery and equipment
13    exemption under paragraph (14).
14        (5) A motor vehicle that is used for automobile
15    renting, as defined in the Automobile Renting Occupation
16    and Use Tax Act. This paragraph is exempt from the
17    provisions of Section 2-70.
18        (6) Personal property sold by a teacher-sponsored
19    student organization affiliated with an elementary or
20    secondary school located in Illinois.
21        (7) Until July 1, 2003, proceeds of that portion of
22    the selling price of a passenger car the sale of which is
23    subject to the Replacement Vehicle Tax.
24        (8) Personal property sold to an Illinois county fair
25    association for use in conducting, operating, or promoting
26    the county fair.

 

 

10200SB2017ham002- 785 -LRB102 16155 JWD 27453 a

1        (9) Personal property sold to a not-for-profit arts or
2    cultural organization that establishes, by proof required
3    by the Department by rule, that it has received an
4    exemption under Section 501(c)(3) of the Internal Revenue
5    Code and that is organized and operated primarily for the
6    presentation or support of arts or cultural programming,
7    activities, or services. These organizations include, but
8    are not limited to, music and dramatic arts organizations
9    such as symphony orchestras and theatrical groups, arts
10    and cultural service organizations, local arts councils,
11    visual arts organizations, and media arts organizations.
12    On and after July 1, 2001 (the effective date of Public Act
13    92-35), however, an entity otherwise eligible for this
14    exemption shall not make tax-free purchases unless it has
15    an active identification number issued by the Department.
16        (10) Personal property sold by a corporation, society,
17    association, foundation, institution, or organization,
18    other than a limited liability company, that is organized
19    and operated as a not-for-profit service enterprise for
20    the benefit of persons 65 years of age or older if the
21    personal property was not purchased by the enterprise for
22    the purpose of resale by the enterprise.
23        (11) Personal property sold to a governmental body, to
24    a corporation, society, association, foundation, or
25    institution organized and operated exclusively for
26    charitable, religious, or educational purposes, or to a

 

 

10200SB2017ham002- 786 -LRB102 16155 JWD 27453 a

1    not-for-profit corporation, society, association,
2    foundation, institution, or organization that has no
3    compensated officers or employees and that is organized
4    and operated primarily for the recreation of persons 55
5    years of age or older. A limited liability company may
6    qualify for the exemption under this paragraph only if the
7    limited liability company is organized and operated
8    exclusively for educational purposes. On and after July 1,
9    1987, however, no entity otherwise eligible for this
10    exemption shall make tax-free purchases unless it has an
11    active identification number issued by the Department.
12        (12) (Blank).
13        (12-5) On and after July 1, 2003 and through June 30,
14    2004, motor vehicles of the second division with a gross
15    vehicle weight in excess of 8,000 pounds that are subject
16    to the commercial distribution fee imposed under Section
17    3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
18    2004 and through June 30, 2005, the use in this State of
19    motor vehicles of the second division: (i) with a gross
20    vehicle weight rating in excess of 8,000 pounds; (ii) that
21    are subject to the commercial distribution fee imposed
22    under Section 3-815.1 of the Illinois Vehicle Code; and
23    (iii) that are primarily used for commercial purposes.
24    Through June 30, 2005, this exemption applies to repair
25    and replacement parts added after the initial purchase of
26    such a motor vehicle if that motor vehicle is used in a

 

 

10200SB2017ham002- 787 -LRB102 16155 JWD 27453 a

1    manner that would qualify for the rolling stock exemption
2    otherwise provided for in this Act. For purposes of this
3    paragraph, "used for commercial purposes" means the
4    transportation of persons or property in furtherance of
5    any commercial or industrial enterprise whether for-hire
6    or not.
7        (13) Proceeds from sales to owners, lessors, or
8    shippers of tangible personal property that is utilized by
9    interstate carriers for hire for use as rolling stock
10    moving in interstate commerce and equipment operated by a
11    telecommunications provider, licensed as a common carrier
12    by the Federal Communications Commission, which is
13    permanently installed in or affixed to aircraft moving in
14    interstate commerce.
15        (14) Machinery and equipment that will be used by the
16    purchaser, or a lessee of the purchaser, primarily in the
17    process of manufacturing or assembling tangible personal
18    property for wholesale or retail sale or lease, whether
19    the sale or lease is made directly by the manufacturer or
20    by some other person, whether the materials used in the
21    process are owned by the manufacturer or some other
22    person, or whether the sale or lease is made apart from or
23    as an incident to the seller's engaging in the service
24    occupation of producing machines, tools, dies, jigs,
25    patterns, gauges, or other similar items of no commercial
26    value on special order for a particular purchaser. The

 

 

10200SB2017ham002- 788 -LRB102 16155 JWD 27453 a

1    exemption provided by this paragraph (14) does not include
2    machinery and equipment used in (i) the generation of
3    electricity for wholesale or retail sale; (ii) the
4    generation or treatment of natural or artificial gas for
5    wholesale or retail sale that is delivered to customers
6    through pipes, pipelines, or mains; or (iii) the treatment
7    of water for wholesale or retail sale that is delivered to
8    customers through pipes, pipelines, or mains. The
9    provisions of Public Act 98-583 are declaratory of
10    existing law as to the meaning and scope of this
11    exemption. Beginning on July 1, 2017, the exemption
12    provided by this paragraph (14) includes, but is not
13    limited to, graphic arts machinery and equipment, as
14    defined in paragraph (4) of this Section.
15        (15) Proceeds of mandatory service charges separately
16    stated on customers' bills for purchase and consumption of
17    food and beverages, to the extent that the proceeds of the
18    service charge are in fact turned over as tips or as a
19    substitute for tips to the employees who participate
20    directly in preparing, serving, hosting or cleaning up the
21    food or beverage function with respect to which the
22    service charge is imposed.
23        (16) Tangible personal property sold to a purchaser if
24    the purchaser is exempt from use tax by operation of
25    federal law. This paragraph is exempt from the provisions
26    of Section 2-70.

 

 

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1        (17) Tangible personal property sold to a common
2    carrier by rail or motor that receives the physical
3    possession of the property in Illinois and that transports
4    the property, or shares with another common carrier in the
5    transportation of the property, out of Illinois on a
6    standard uniform bill of lading showing the seller of the
7    property as the shipper or consignor of the property to a
8    destination outside Illinois, for use outside Illinois.
9        (18) Legal tender, currency, medallions, or gold or
10    silver coinage issued by the State of Illinois, the
11    government of the United States of America, or the
12    government of any foreign country, and bullion.
13        (19) Until July 1, 2003, oil field exploration,
14    drilling, and production equipment, including (i) rigs and
15    parts of rigs, rotary rigs, cable tool rigs, and workover
16    rigs, (ii) pipe and tubular goods, including casing and
17    drill strings, (iii) pumps and pump-jack units, (iv)
18    storage tanks and flow lines, (v) any individual
19    replacement part for oil field exploration, drilling, and
20    production equipment, and (vi) machinery and equipment
21    purchased for lease; but excluding motor vehicles required
22    to be registered under the Illinois Vehicle Code.
23        (20) Photoprocessing machinery and equipment,
24    including repair and replacement parts, both new and used,
25    including that manufactured on special order, certified by
26    the purchaser to be used primarily for photoprocessing,

 

 

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1    and including photoprocessing machinery and equipment
2    purchased for lease.
3        (21) Until July 1, 2023, coal and aggregate
4    exploration, mining, off-highway hauling, processing,
5    maintenance, and reclamation equipment, including
6    replacement parts and equipment, and including equipment
7    purchased for lease, but excluding motor vehicles required
8    to be registered under the Illinois Vehicle Code. The
9    changes made to this Section by Public Act 97-767 apply on
10    and after July 1, 2003, but no claim for credit or refund
11    is allowed on or after August 16, 2013 (the effective date
12    of Public Act 98-456) for such taxes paid during the
13    period beginning July 1, 2003 and ending on August 16,
14    2013 (the effective date of Public Act 98-456).
15        (22) Until June 30, 2013, fuel and petroleum products
16    sold to or used by an air carrier, certified by the carrier
17    to be used for consumption, shipment, or storage in the
18    conduct of its business as an air common carrier, for a
19    flight destined for or returning from a location or
20    locations outside the United States without regard to
21    previous or subsequent domestic stopovers.
22        Beginning July 1, 2013, fuel and petroleum products
23    sold to or used by an air carrier, certified by the carrier
24    to be used for consumption, shipment, or storage in the
25    conduct of its business as an air common carrier, for a
26    flight that (i) is engaged in foreign trade or is engaged

 

 

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1    in trade between the United States and any of its
2    possessions and (ii) transports at least one individual or
3    package for hire from the city of origination to the city
4    of final destination on the same aircraft, without regard
5    to a change in the flight number of that aircraft.
6        (23) A transaction in which the purchase order is
7    received by a florist who is located outside Illinois, but
8    who has a florist located in Illinois deliver the property
9    to the purchaser or the purchaser's donee in Illinois.
10        (24) Fuel consumed or used in the operation of ships,
11    barges, or vessels that are used primarily in or for the
12    transportation of property or the conveyance of persons
13    for hire on rivers bordering on this State if the fuel is
14    delivered by the seller to the purchaser's barge, ship, or
15    vessel while it is afloat upon that bordering river.
16        (25) Except as provided in item (25-5) of this
17    Section, a motor vehicle sold in this State to a
18    nonresident even though the motor vehicle is delivered to
19    the nonresident in this State, if the motor vehicle is not
20    to be titled in this State, and if a drive-away permit is
21    issued to the motor vehicle as provided in Section 3-603
22    of the Illinois Vehicle Code or if the nonresident
23    purchaser has vehicle registration plates to transfer to
24    the motor vehicle upon returning to his or her home state.
25    The issuance of the drive-away permit or having the
26    out-of-state registration plates to be transferred is

 

 

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1    prima facie evidence that the motor vehicle will not be
2    titled in this State.
3        (25-5) The exemption under item (25) does not apply if
4    the state in which the motor vehicle will be titled does
5    not allow a reciprocal exemption for a motor vehicle sold
6    and delivered in that state to an Illinois resident but
7    titled in Illinois. The tax collected under this Act on
8    the sale of a motor vehicle in this State to a resident of
9    another state that does not allow a reciprocal exemption
10    shall be imposed at a rate equal to the state's rate of tax
11    on taxable property in the state in which the purchaser is
12    a resident, except that the tax shall not exceed the tax
13    that would otherwise be imposed under this Act. At the
14    time of the sale, the purchaser shall execute a statement,
15    signed under penalty of perjury, of his or her intent to
16    title the vehicle in the state in which the purchaser is a
17    resident within 30 days after the sale and of the fact of
18    the payment to the State of Illinois of tax in an amount
19    equivalent to the state's rate of tax on taxable property
20    in his or her state of residence and shall submit the
21    statement to the appropriate tax collection agency in his
22    or her state of residence. In addition, the retailer must
23    retain a signed copy of the statement in his or her
24    records. Nothing in this item shall be construed to
25    require the removal of the vehicle from this state
26    following the filing of an intent to title the vehicle in

 

 

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1    the purchaser's state of residence if the purchaser titles
2    the vehicle in his or her state of residence within 30 days
3    after the date of sale. The tax collected under this Act in
4    accordance with this item (25-5) shall be proportionately
5    distributed as if the tax were collected at the 6.25%
6    general rate imposed under this Act.
7        (25-7) Beginning on July 1, 2007, no tax is imposed
8    under this Act on the sale of an aircraft, as defined in
9    Section 3 of the Illinois Aeronautics Act, if all of the
10    following conditions are met:
11            (1) the aircraft leaves this State within 15 days
12        after the later of either the issuance of the final
13        billing for the sale of the aircraft, or the
14        authorized approval for return to service, completion
15        of the maintenance record entry, and completion of the
16        test flight and ground test for inspection, as
17        required by 14 C.F.R. 91.407;
18            (2) the aircraft is not based or registered in
19        this State after the sale of the aircraft; and
20            (3) the seller retains in his or her books and
21        records and provides to the Department a signed and
22        dated certification from the purchaser, on a form
23        prescribed by the Department, certifying that the
24        requirements of this item (25-7) are met. The
25        certificate must also include the name and address of
26        the purchaser, the address of the location where the

 

 

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1        aircraft is to be titled or registered, the address of
2        the primary physical location of the aircraft, and
3        other information that the Department may reasonably
4        require.
5        For purposes of this item (25-7):
6        "Based in this State" means hangared, stored, or
7    otherwise used, excluding post-sale customizations as
8    defined in this Section, for 10 or more days in each
9    12-month period immediately following the date of the sale
10    of the aircraft.
11        "Registered in this State" means an aircraft
12    registered with the Department of Transportation,
13    Aeronautics Division, or titled or registered with the
14    Federal Aviation Administration to an address located in
15    this State.
16        This paragraph (25-7) is exempt from the provisions of
17    Section 2-70.
18        (26) Semen used for artificial insemination of
19    livestock for direct agricultural production.
20        (27) Horses, or interests in horses, registered with
21    and meeting the requirements of any of the Arabian Horse
22    Club Registry of America, Appaloosa Horse Club, American
23    Quarter Horse Association, United States Trotting
24    Association, or Jockey Club, as appropriate, used for
25    purposes of breeding or racing for prizes. This item (27)
26    is exempt from the provisions of Section 2-70, and the

 

 

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1    exemption provided for under this item (27) applies for
2    all periods beginning May 30, 1995, but no claim for
3    credit or refund is allowed on or after January 1, 2008
4    (the effective date of Public Act 95-88) for such taxes
5    paid during the period beginning May 30, 2000 and ending
6    on January 1, 2008 (the effective date of Public Act
7    95-88).
8        (28) Computers and communications equipment utilized
9    for any hospital purpose and equipment used in the
10    diagnosis, analysis, or treatment of hospital patients
11    sold to a lessor who leases the equipment, under a lease of
12    one year or longer executed or in effect at the time of the
13    purchase, to a hospital that has been issued an active tax
14    exemption identification number by the Department under
15    Section 1g of this Act.
16        (29) Personal property sold to a lessor who leases the
17    property, under a lease of one year or longer executed or
18    in effect at the time of the purchase, to a governmental
19    body that has been issued an active tax exemption
20    identification number by the Department under Section 1g
21    of this Act.
22        (30) Beginning with taxable years ending on or after
23    December 31, 1995 and ending with taxable years ending on
24    or before December 31, 2004, personal property that is
25    donated for disaster relief to be used in a State or
26    federally declared disaster area in Illinois or bordering

 

 

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1    Illinois by a manufacturer or retailer that is registered
2    in this State to a corporation, society, association,
3    foundation, or institution that has been issued a sales
4    tax exemption identification number by the Department that
5    assists victims of the disaster who reside within the
6    declared disaster area.
7        (31) Beginning with taxable years ending on or after
8    December 31, 1995 and ending with taxable years ending on
9    or before December 31, 2004, personal property that is
10    used in the performance of infrastructure repairs in this
11    State, including but not limited to municipal roads and
12    streets, access roads, bridges, sidewalks, waste disposal
13    systems, water and sewer line extensions, water
14    distribution and purification facilities, storm water
15    drainage and retention facilities, and sewage treatment
16    facilities, resulting from a State or federally declared
17    disaster in Illinois or bordering Illinois when such
18    repairs are initiated on facilities located in the
19    declared disaster area within 6 months after the disaster.
20        (32) Beginning July 1, 1999, game or game birds sold
21    at a "game breeding and hunting preserve area" as that
22    term is used in the Wildlife Code. This paragraph is
23    exempt from the provisions of Section 2-70.
24        (33) A motor vehicle, as that term is defined in
25    Section 1-146 of the Illinois Vehicle Code, that is
26    donated to a corporation, limited liability company,

 

 

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1    society, association, foundation, or institution that is
2    determined by the Department to be organized and operated
3    exclusively for educational purposes. For purposes of this
4    exemption, "a corporation, limited liability company,
5    society, association, foundation, or institution organized
6    and operated exclusively for educational purposes" means
7    all tax-supported public schools, private schools that
8    offer systematic instruction in useful branches of
9    learning by methods common to public schools and that
10    compare favorably in their scope and intensity with the
11    course of study presented in tax-supported schools, and
12    vocational or technical schools or institutes organized
13    and operated exclusively to provide a course of study of
14    not less than 6 weeks duration and designed to prepare
15    individuals to follow a trade or to pursue a manual,
16    technical, mechanical, industrial, business, or commercial
17    occupation.
18        (34) Beginning January 1, 2000, personal property,
19    including food, purchased through fundraising events for
20    the benefit of a public or private elementary or secondary
21    school, a group of those schools, or one or more school
22    districts if the events are sponsored by an entity
23    recognized by the school district that consists primarily
24    of volunteers and includes parents and teachers of the
25    school children. This paragraph does not apply to
26    fundraising events (i) for the benefit of private home

 

 

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1    instruction or (ii) for which the fundraising entity
2    purchases the personal property sold at the events from
3    another individual or entity that sold the property for
4    the purpose of resale by the fundraising entity and that
5    profits from the sale to the fundraising entity. This
6    paragraph is exempt from the provisions of Section 2-70.
7        (35) Beginning January 1, 2000 and through December
8    31, 2001, new or used automatic vending machines that
9    prepare and serve hot food and beverages, including
10    coffee, soup, and other items, and replacement parts for
11    these machines. Beginning January 1, 2002 and through June
12    30, 2003, machines and parts for machines used in
13    commercial, coin-operated amusement and vending business
14    if a use or occupation tax is paid on the gross receipts
15    derived from the use of the commercial, coin-operated
16    amusement and vending machines. This paragraph is exempt
17    from the provisions of Section 2-70.
18        (35-5) Beginning August 23, 2001 and through June 30,
19    2016, food for human consumption that is to be consumed
20    off the premises where it is sold (other than alcoholic
21    beverages, soft drinks, and food that has been prepared
22    for immediate consumption) and prescription and
23    nonprescription medicines, drugs, medical appliances, and
24    insulin, urine testing materials, syringes, and needles
25    used by diabetics, for human use, when purchased for use
26    by a person receiving medical assistance under Article V

 

 

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1    of the Illinois Public Aid Code who resides in a licensed
2    long-term care facility, as defined in the Nursing Home
3    Care Act, or a licensed facility as defined in the ID/DD
4    Community Care Act, the MC/DD Act, or the Specialized
5    Mental Health Rehabilitation Act of 2013.
6        (36) Beginning August 2, 2001, computers and
7    communications equipment utilized for any hospital purpose
8    and equipment used in the diagnosis, analysis, or
9    treatment of hospital patients sold to a lessor who leases
10    the equipment, under a lease of one year or longer
11    executed or in effect at the time of the purchase, to a
12    hospital that has been issued an active tax exemption
13    identification number by the Department under Section 1g
14    of this Act. This paragraph is exempt from the provisions
15    of Section 2-70.
16        (37) Beginning August 2, 2001, personal property sold
17    to a lessor who leases the property, under a lease of one
18    year or longer executed or in effect at the time of the
19    purchase, to a governmental body that has been issued an
20    active tax exemption identification number by the
21    Department under Section 1g of this Act. This paragraph is
22    exempt from the provisions of Section 2-70.
23        (38) Beginning on January 1, 2002 and through June 30,
24    2016, tangible personal property purchased from an
25    Illinois retailer by a taxpayer engaged in centralized
26    purchasing activities in Illinois who will, upon receipt

 

 

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1    of the property in Illinois, temporarily store the
2    property in Illinois (i) for the purpose of subsequently
3    transporting it outside this State for use or consumption
4    thereafter solely outside this State or (ii) for the
5    purpose of being processed, fabricated, or manufactured
6    into, attached to, or incorporated into other tangible
7    personal property to be transported outside this State and
8    thereafter used or consumed solely outside this State. The
9    Director of Revenue shall, pursuant to rules adopted in
10    accordance with the Illinois Administrative Procedure Act,
11    issue a permit to any taxpayer in good standing with the
12    Department who is eligible for the exemption under this
13    paragraph (38). The permit issued under this paragraph
14    (38) shall authorize the holder, to the extent and in the
15    manner specified in the rules adopted under this Act, to
16    purchase tangible personal property from a retailer exempt
17    from the taxes imposed by this Act. Taxpayers shall
18    maintain all necessary books and records to substantiate
19    the use and consumption of all such tangible personal
20    property outside of the State of Illinois.
21        (39) Beginning January 1, 2008, tangible personal
22    property used in the construction or maintenance of a
23    community water supply, as defined under Section 3.145 of
24    the Environmental Protection Act, that is operated by a
25    not-for-profit corporation that holds a valid water supply
26    permit issued under Title IV of the Environmental

 

 

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1    Protection Act. This paragraph is exempt from the
2    provisions of Section 2-70.
3        (40) Beginning January 1, 2010 and continuing through
4    December 31, 2024, materials, parts, equipment,
5    components, and furnishings incorporated into or upon an
6    aircraft as part of the modification, refurbishment,
7    completion, replacement, repair, or maintenance of the
8    aircraft. This exemption includes consumable supplies used
9    in the modification, refurbishment, completion,
10    replacement, repair, and maintenance of aircraft, but
11    excludes any materials, parts, equipment, components, and
12    consumable supplies used in the modification, replacement,
13    repair, and maintenance of aircraft engines or power
14    plants, whether such engines or power plants are installed
15    or uninstalled upon any such aircraft. "Consumable
16    supplies" include, but are not limited to, adhesive, tape,
17    sandpaper, general purpose lubricants, cleaning solution,
18    latex gloves, and protective films. This exemption applies
19    only to the sale of qualifying tangible personal property
20    to persons who modify, refurbish, complete, replace, or
21    maintain an aircraft and who (i) hold an Air Agency
22    Certificate and are empowered to operate an approved
23    repair station by the Federal Aviation Administration,
24    (ii) have a Class IV Rating, and (iii) conduct operations
25    in accordance with Part 145 of the Federal Aviation
26    Regulations. The exemption does not include aircraft

 

 

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1    operated by a commercial air carrier providing scheduled
2    passenger air service pursuant to authority issued under
3    Part 121 or Part 129 of the Federal Aviation Regulations.
4    The changes made to this paragraph (40) by Public Act
5    98-534 are declarative of existing law. It is the intent
6    of the General Assembly that the exemption under this
7    paragraph (40) applies continuously from January 1, 2010
8    through December 31, 2024; however, no claim for credit or
9    refund is allowed for taxes paid as a result of the
10    disallowance of this exemption on or after January 1, 2015
11    and prior to the effective date of this amendatory Act of
12    the 101st General Assembly.
13        (41) Tangible personal property sold to a
14    public-facilities corporation, as described in Section
15    11-65-10 of the Illinois Municipal Code, for purposes of
16    constructing or furnishing a municipal convention hall,
17    but only if the legal title to the municipal convention
18    hall is transferred to the municipality without any
19    further consideration by or on behalf of the municipality
20    at the time of the completion of the municipal convention
21    hall or upon the retirement or redemption of any bonds or
22    other debt instruments issued by the public-facilities
23    corporation in connection with the development of the
24    municipal convention hall. This exemption includes
25    existing public-facilities corporations as provided in
26    Section 11-65-25 of the Illinois Municipal Code. This

 

 

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1    paragraph is exempt from the provisions of Section 2-70.
2        (42) Beginning January 1, 2017 and through December
3    31, 2026, menstrual pads, tampons, and menstrual cups.
4        (43) Merchandise that is subject to the Rental
5    Purchase Agreement Occupation and Use Tax. The purchaser
6    must certify that the item is purchased to be rented
7    subject to a rental purchase agreement, as defined in the
8    Rental Purchase Agreement Act, and provide proof of
9    registration under the Rental Purchase Agreement
10    Occupation and Use Tax Act. This paragraph is exempt from
11    the provisions of Section 2-70.
12        (44) Qualified tangible personal property used in the
13    construction or operation of a data center that has been
14    granted a certificate of exemption by the Department of
15    Commerce and Economic Opportunity, whether that tangible
16    personal property is purchased by the owner, operator, or
17    tenant of the data center or by a contractor or
18    subcontractor of the owner, operator, or tenant. Data
19    centers that would have qualified for a certificate of
20    exemption prior to January 1, 2020 had this amendatory Act
21    of the 101st General Assembly been in effect, may apply
22    for and obtain an exemption for subsequent purchases of
23    computer equipment or enabling software purchased or
24    leased to upgrade, supplement, or replace computer
25    equipment or enabling software purchased or leased in the
26    original investment that would have qualified.

 

 

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1        The Department of Commerce and Economic Opportunity
2    shall grant a certificate of exemption under this item
3    (44) to qualified data centers as defined by Section
4    605-1025 of the Department of Commerce and Economic
5    Opportunity Law of the Civil Administrative Code of
6    Illinois.
7        For the purposes of this item (44):
8            "Data center" means a building or a series of
9        buildings rehabilitated or constructed to house
10        working servers in one physical location or multiple
11        sites within the State of Illinois.
12            "Qualified tangible personal property" means:
13        electrical systems and equipment; climate control and
14        chilling equipment and systems; mechanical systems and
15        equipment; monitoring and secure systems; emergency
16        generators; hardware; computers; servers; data storage
17        devices; network connectivity equipment; racks;
18        cabinets; telecommunications cabling infrastructure;
19        raised floor systems; peripheral components or
20        systems; software; mechanical, electrical, or plumbing
21        systems; battery systems; cooling systems and towers;
22        temperature control systems; other cabling; and other
23        data center infrastructure equipment and systems
24        necessary to operate qualified tangible personal
25        property, including fixtures; and component parts of
26        any of the foregoing, including installation,

 

 

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1        maintenance, repair, refurbishment, and replacement of
2        qualified tangible personal property to generate,
3        transform, transmit, distribute, or manage electricity
4        necessary to operate qualified tangible personal
5        property; and all other tangible personal property
6        that is essential to the operations of a computer data
7        center. The term "qualified tangible personal
8        property" also includes building materials physically
9        incorporated in to the qualifying data center. To
10        document the exemption allowed under this Section, the
11        retailer must obtain from the purchaser a copy of the
12        certificate of eligibility issued by the Department of
13        Commerce and Economic Opportunity.
14        This item (44) is exempt from the provisions of
15    Section 2-70.
16(Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17;
17100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff.
188-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81,
19eff. 7-12-19; 101-629, eff. 2-5-20.)
 
20    Section 30-35. The Property Tax Code is amended by
21changing Section 10-390 and by adding Section 15-37 as
22follows:
 
23    (35 ILCS 200/10-390)
24    Sec. 10-390. Valuation of supportive living facilities.

 

 

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1    (a) Notwithstanding Section 1-55, to determine the fair
2cash value of any supportive living facility established under
3Section 5-5.01a of the Illinois Public Aid Code, in assessing
4the facility, a local assessment officer must use the income
5capitalization approach. For the purposes of this Section,
6gross potential income must not exceed the maximum individual
7Supplemental Security Income (SSI) amount, minus a resident's
8personal allowance as defined at 89 Ill Admin. Code 146.205,
9multiplied by the number of apartments authorized by the
10supportive living facility certification.
11    (b) When assessing supportive living facilities, the local
12assessment officer may not consider:
13        (1) payments from Medicaid for services provided to
14    residents of supportive living facilities when such
15    payments constitute income that is attributable to
16    services and not attributable to the real estate; or
17        (2) payments by a resident of a supportive living
18    facility for services that would be paid by Medicaid if
19    the resident were Medicaid-eligible, when such payments
20    constitute income that is attributable to services and not
21    attributable to real estate.
22(Source: P.A. 94-1086, eff. 1-19-07.)
 
23    (35 ILCS 200/15-37 new)
24    Sec. 15-37. Educational trade schools. Property that is
25owned by a non-profit trust fund and used exclusively for the

 

 

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1purposes of educating and training individuals for
2occupational, trade, and technical careers and is certified by
3the United States Department of Labor as registered with the
4Office of Apprenticeship is exempt.
 
5    Section 30-40. The Business Corporation Act of 1983 is
6amended by changing Sections 15.35 and 15.65 as follows:
 
7    (805 ILCS 5/15.35)  (from Ch. 32, par. 15.35)
8    (Section scheduled to be repealed on December 31, 2025)
9    Sec. 15.35. Franchise taxes payable by domestic
10corporations. For the privilege of exercising its franchises
11in this State, each domestic corporation shall pay to the
12Secretary of State the following franchise taxes, computed on
13the basis, at the rates and for the periods prescribed in this
14Act:
15        (a) An initial franchise tax at the time of filing its
16    first report of issuance of shares.
17        (b) An additional franchise tax at the time of filing
18    (1) a report of the issuance of additional shares, or (2) a
19    report of an increase in paid-in capital without the
20    issuance of shares, or (3) an amendment to the articles of
21    incorporation or a report of cumulative changes in paid-in
22    capital, whenever any amendment or such report discloses
23    an increase in its paid-in capital over the amount thereof
24    last reported in any document, other than an annual

 

 

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1    report, interim annual report or final transition annual
2    report required by this Act to be filed in the office of
3    the Secretary of State.
4        (c) An additional franchise tax at the time of filing
5    a report of paid-in capital following a statutory merger
6    or consolidation, which discloses that the paid-in capital
7    of the surviving or new corporation immediately after the
8    merger or consolidation is greater than the sum of the
9    paid-in capital of all of the merged or consolidated
10    corporations as last reported by them in any documents,
11    other than annual reports, required by this Act to be
12    filed in the office of the Secretary of State; and in
13    addition, the surviving or new corporation shall be liable
14    for a further additional franchise tax on the paid-in
15    capital of each of the merged or consolidated corporations
16    as last reported by them in any document, other than an
17    annual report, required by this Act to be filed with the
18    Secretary of State from their taxable year end to the next
19    succeeding anniversary month or, in the case of a
20    corporation which has established an extended filing
21    month, the extended filing month of the surviving or new
22    corporation; however if the taxable year ends within the
23    2-month 2 month period immediately preceding the
24    anniversary month or, in the case of a corporation which
25    has established an extended filing month, the extended
26    filing month of the surviving or new corporation the tax

 

 

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1    will be computed to the anniversary month or, in the case
2    of a corporation which has established an extended filing
3    month, the extended filing month of the surviving or new
4    corporation in the next succeeding calendar year.
5        (d) An annual franchise tax payable each year with the
6    annual report which the corporation is required by this
7    Act to file.
8    (e) On or after January 1, 2020 and prior to January 1,
92021, the first $30 in liability is exempt from the tax imposed
10under this Section. On or after January 1, 2021 and prior to
11January 1, 2022, the first $1,000 in liability is exempt from
12the tax imposed under this Section. On or after January 1, 2022
13and prior to January 1, 2023, the first $10,000 in liability is
14exempt from the tax imposed under this Section. On or after
15January 1, 2023 and prior to January 1, 2024, the first
16$100,000 in liability is exempt from the tax imposed under
17this Section. The provisions of this Section shall not require
18the payment of any franchise tax that would otherwise have
19been due and payable on or after January 1, 2024. There shall
20be no refunds or proration of franchise tax for any taxes due
21and payable on or after January 1, 2024 on the basis that a
22portion of the corporation's taxable year extends beyond
23January 1, 2024. This amendatory Act of the 101st General
24Assembly shall not affect any right accrued or established, or
25any liability or penalty incurred prior to January 1, 2024.
26    (f) This Section is repealed on December 31, 2025.

 

 

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1(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
 
2    (805 ILCS 5/15.65)  (from Ch. 32, par. 15.65)
3    (Section scheduled to be repealed on December 31, 2024)
4    Sec. 15.65. Franchise taxes payable by foreign
5corporations. For the privilege of exercising its authority to
6transact such business in this State as set out in its
7application therefor or any amendment thereto, each foreign
8corporation shall pay to the Secretary of State the following
9franchise taxes, computed on the basis, at the rates and for
10the periods prescribed in this Act:
11        (a) An initial franchise tax at the time of filing its
12    application for authority to transact business in this
13    State.
14        (b) An additional franchise tax at the time of filing
15    (1) a report of the issuance of additional shares, or (2) a
16    report of an increase in paid-in capital without the
17    issuance of shares, or (3) a report of cumulative changes
18    in paid-in capital or a report of an exchange or
19    reclassification of shares, whenever any such report
20    discloses an increase in its paid-in capital over the
21    amount thereof last reported in any document, other than
22    an annual report, interim annual report or final
23    transition annual report, required by this Act to be filed
24    in the office of the Secretary of State.
25        (c) Whenever the corporation shall be a party to a

 

 

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1    statutory merger and shall be the surviving corporation,
2    an additional franchise tax at the time of filing its
3    report following merger, if such report discloses that the
4    amount represented in this State of its paid-in capital
5    immediately after the merger is greater than the aggregate
6    of the amounts represented in this State of the paid-in
7    capital of such of the merged corporations as were
8    authorized to transact business in this State at the time
9    of the merger, as last reported by them in any documents,
10    other than annual reports, required by this Act to be
11    filed in the office of the Secretary of State; and in
12    addition, the surviving corporation shall be liable for a
13    further additional franchise tax on the paid-in capital of
14    each of the merged corporations as last reported by them
15    in any document, other than an annual report, required by
16    this Act to be filed with the Secretary of State, from
17    their taxable year end to the next succeeding anniversary
18    month or, in the case of a corporation which has
19    established an extended filing month, the extended filing
20    month of the surviving corporation; however if the taxable
21    year ends within the 2-month 2 month period immediately
22    preceding the anniversary month or the extended filing
23    month of the surviving corporation, the tax will be
24    computed to the anniversary or, extended filing month of
25    the surviving corporation in the next succeeding calendar
26    year.

 

 

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1        (d) An annual franchise tax payable each year with any
2    annual report which the corporation is required by this
3    Act to file.
4    (e) On or after January 1, 2020 and prior to January 1,
52021, the first $30 in liability is exempt from the tax imposed
6under this Section. On or after January 1, 2021 and prior to
7January 1, 2022, the first $1,000 in liability is exempt from
8the tax imposed under this Section. On or after January 1, 2022
9and prior to January 1, 2023, the first $10,000 in liability is
10exempt from the tax imposed under this Section. On or after
11January 1, 2023 and prior to January 1, 2024, the first
12$100,000 in liability is exempt from the tax imposed under
13this Section. The provisions of this Section shall not require
14the payment of any franchise tax that would otherwise have
15been due and payable on or after January 1, 2024. There shall
16be no refunds or proration of franchise tax for any taxes due
17and payable on or after January 1, 2024 on the basis that a
18portion of the corporation's taxable year extends beyond
19January 1, 2024. This amendatory Act of the 101st General
20Assembly shall not affect any right accrued or established, or
21any liability or penalty incurred prior to January 1, 2024.
22    (f) This Section is repealed on December 31, 2024.
23(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)
 
24
ARTICLE 35. REIMAGINE PUBLIC SAFETY

 

 

 

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1    Section 35-1. Short title. This Act may be cited as the
2Reimagine Public Safety Act.
 
3    Section 35-5. Intent; purposes. This Act creates a
4comprehensive approach to ending Illinois' firearm violence
5epidemic. Furthermore, the Act reduces significant gaps in
6Illinois' mental health treatment system for youth, young
7adults, and families that live in areas with chronic exposure
8to firearm violence and exhibit mental health conditions
9associated with chronic and ongoing trauma.
 
10    Section 35-10. Definitions. As used in this Act:
11    "Approved technical assistance and training provider"
12means an organization that has experience in improving the
13outcomes of local community-based organizations by providing
14supportive services that address the gaps in their resources
15and knowledge about content-based work or provide support and
16knowledge about the administration and management of
17organizations, or both. Approved technical assistance and
18training providers as defined in this Act are intended to
19assist community organizations with evaluating the need for
20evidenced-based violence prevention services, promising
21violence prevention programs, starting up programming, and
22strengthening the quality of existing programming.
23    "Communities" means, for municipalities with a 1,000,000
24or more population in Illinois, the 77 designated areas

 

 

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1defined by the University of Chicago Social Science Research
2Committee as amended in 1980.
3    "Concentrated firearm violence" means the 17 most violent
4communities in Illinois municipalities greater than one
5million residents and the 10 most violent municipalities with
6less than 1,000,000 residents and greater than 25,000
7residents with the most per capita firearm-shot incidents from
8January 1, 2016 through December 31, 2020.
9    "Criminal justice-involved" means an individual who has
10been arrested, indicted, convicted, adjudicated delinquent, or
11otherwise detained by criminal justice authorities for
12violation of Illinois criminal laws.
13    "Evidence-based high-risk youth intervention services"
14means programs that reduce involvement in the criminal justice
15system, increase school attendance, and refer high-risk teens
16into therapeutic programs that address trauma recovery and
17other mental health improvements based on best practices in
18the youth intervention services field.
19    "Evidenced-based violence prevention services" means
20coordinated programming and services that may include, but are
21not limited to, effective emotional or trauma related
22therapies, housing, employment training, job placement, family
23engagement, or wrap-around support services that are
24considered to be best practice for reducing violence within
25the field of violence intervention research and practice.
26    "Evidence-based youth development programs" means

 

 

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1after-school and summer programming that provides services to
2teens to increase their school attendance, school performance,
3reduce involvement in the criminal justice system, and develop
4nonacademic interests that build social emotional persistence
5and intelligence based on best practices in the field of youth
6development services for high-risk youth.
7    "Options school" means a secondary school where 75% or
8more of attending students have either stopped attending or
9failed their secondary school courses since first attending
10ninth grade.
11    "Qualified violence prevention organization" means an
12organization that manages and employs qualified violence
13prevention professionals.
14    "Qualified violence prevention professional" means a
15community health worker who renders violence preventive
16services.
17    "Social organization" means an organization of individuals
18who form the organization for the purposes of enjoyment, work,
19and other mutual interests.
 
20    Section 35-15. Findings. The Illinois General Assembly
21finds that:
22    (1) Discrete neighborhoods in municipalities across
23Illinois are experiencing concentrated and perpetual firearm
24violence that is a public health epidemic.
25    (2) Within neighborhoods experiencing this firearm

 

 

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1violence epidemic, violence is concentrated among teens and
2young adults that have chronic exposure to the risk of
3violence and criminal legal system involvement and related
4trauma in small geographic areas where these young people live
5or congregate.
6    (3) Firearm violence victimization and perpetration is
7highly concentrated in particular neighborhoods, particular
8blocks within these neighborhoods, and among a small number of
9individuals living in these areas.
10    (4) People who are chronically exposed to the risk of
11firearm violence victimization are substantially more likely
12to be violently injured or violently injure another person.
13People who have been violently injured are substantially more
14likely to be violently reinjured. Chronic exposure to violence
15additionally leads individuals to engage in behavior, as part
16of a cycle of community violence, trauma, and retaliation that
17substantially increases their own risk of violent injury or
18reinjury.
19    (5) Evidence-based programs that engage individuals at the
20highest risk of firearm violence and provide life
21stabilization, case management, and culturally competent group
22and individual therapy reduce firearm violence victimization
23and perpetration and can end Illinois' firearm violence
24epidemic.
25    (6) A public health approach to ending Illinois' firearm
26violence epidemic requires targeted, integrated behavioral

 

 

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1health services and economic opportunity that promotes
2self-sufficiency for victims of firearm violence and those
3with chronic exposure to the risk of firearm violence
4victimization.
5    (7) A public health approach to ending Illinois' firearm
6violence epidemic further requires broader preventive
7investments in the census tracts and blocks that reduce risk
8factors for youth and families living with extreme risk of
9firearm violence victimization.
10    (8) A public health approach to ending Illinois' firearm
11violence epidemic requires empowering residents and
12community-based organizations within impacted neighborhoods to
13provide culturally competent care based on lived experience in
14these areas and long-term relationships of mutual interest
15that promote safety and stability.
16    (9) A public health approach to ending Illinois' firearm
17violence epidemic further requires that preventive youth
18development services for youth in these neighborhoods be fully
19integrated with a team-based model of mental health care to
20address trauma recovery for those young people at extreme risk
21of firearm violence victimization.
22    (10) Community revitalization can be an effective violence
23prevention strategy, provided that revitalization is targeted
24to the highest risk geographies within communities and
25revitalization efforts are designed and led by individuals
26living and working in the impacted communities.
 

 

 

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1    Section 35-20. Office of Firearm Violence Prevention.
2    (a) On or before September 1, 2021, an Office of Firearm
3Violence Prevention is established within the Illinois
4Department of Human Services. The Assistant Secretary of
5Violence Prevention shall report his or her actions to the
6Secretary of Human Services and the Office of the Governor.
7The Office shall have the authority to coordinate and
8integrate all programs and services listed in this Act and
9other programs and services the Governor establishes by
10executive order to maximize an integrated approach to reducing
11Illinois' firearm violence epidemic and ultimately ending this
12public health crisis.
13    (b) The Office of Firearm Violence Prevention shall have
14grant making, operational, and procurement authority to
15distribute funds to qualified violence prevention
16organizations, approved technical assistance and training
17providers, and qualified evaluation and assessment
18organizations to execute the functions established in this Act
19and other programs and services the Governor establishes by
20executive order for this Office.
21    (c) The Assistant Secretary of Firearm Violence Prevention
22shall be appointed by the Governor with the advice and consent
23of the Senate. The Assistant Secretary of Firearm Violence
24Prevention shall report to the Secretary of Human Services and
25also report his or her actions to the Office of the Governor.

 

 

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1    (d) For Illinois municipalities with a 1,000,000 or more
2population, the Office of Firearm Violence Prevention shall
3determine the 17 most violent neighborhoods as measured by the
4number of per capita firearm-shot incidents from January 1,
52016 through December 31, 2020. These 17 communities shall
6qualify for grants under this Act and coordination of other
7State services from the Office of Firearm Violence Prevention.
8For Illinois municipalities with less than 1,000,000 residents
9and more than 25,000 residents, the Office of Firearm Violence
10Prevention shall identify the 10 municipalities that have the
11greatest concentrated firearm violence victims as measured by
12the number of firearm-shot incidents from January 1, 2016
13through December 31, 2020 divided by the number of residents
14for each municipality or area. These 10 municipalities and
15other municipalities identified by the Office of Firearm
16Violence Prevention shall qualify for grants under this Act
17and coordination of other State services from the Office of
18Firearm Violence Prevention. The Office of Firearm Violence
19Prevention shall consider factors listed in subsection (a) of
20Section 35-40 to determine additional municipalities that
21qualify for grants under this Act.
22    (e) The Office of Firearm Violence Prevention shall issue
23a report to the General Assembly no later than January 1 of
24each year that identifies communities within Illinois
25municipalities of 1,000,000 or more residents and
26municipalities with less than 1,000,000 residents and more

 

 

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1than 25,000 residents that are experiencing concentrated
2firearm violence, explaining the investments that are being
3made to reduce concentrated firearm violence, and making
4further recommendations on how to end Illinois' firearm
5violence epidemic.
 
6    Section 35-25. Integrated violence prevention and other
7services.
8    (a) Subject to appropriation, for municipalities with
91,000,000 or more residents, the Office of Firearm Violence
10Prevention shall make grants to qualified violence prevention
11organizations for evidence-based firearm violence prevention
12services. Approved technical assistance and training providers
13shall create learning communities for the exchange of
14information between community-based organizations in the same
15or similar fields. Evidence-based firearm violence prevention
16services shall recruit individuals at the highest risk of
17firearm violence victimization and provide these individuals
18with comprehensive services that reduce their exposure to
19chronic firearm violence.
20    (b) Qualified violence prevention organizations shall
21develop the following expertise in the geographic areas that
22they cover:
23        (1) Analyzing and leveraging data to identify the
24    people who will most benefit from firearm violence
25    prevention services in their geographic areas.

 

 

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1        (2) Identifying the conflicts that are responsible for
2    recurring violence.
3        (3) Having relationships with individuals who are most
4    able to reduce conflicts.
5        (4) Addressing the stabilization and trauma recovery
6    needs of individuals impacted by violence by providing
7    direct services for their unmet needs or referring them to
8    other qualified service providers.
9        (5) Having and building relationships with community
10    members and community organizations that provide violence
11    prevention services and get referrals of people who will
12    most benefit from firearm violence prevention services in
13    their geographic areas.
14        (6) Providing training and technical assistance to
15    local law enforcement agencies to improve their
16    effectiveness without having any role, requirement, or
17    mandate to participate in the policing, enforcement, or
18    prosecution of any crime.
19    (c) Qualified violence prevention organizations receiving
20grants under this Act shall coordinate services with other
21qualified violence prevention organizations in their area.
22    (d) The Office of Firearm Violence Prevention shall name a
23Lead Qualified Violence Prevention Convener for each of the 17
24neighborhoods and provide a grant of $50,000 up to $100,000 to
25this organization to coordinate monthly meetings between
26qualified violence prevention organizations and youth

 

 

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1development organizations under this Act. The Lead Qualified
2Violence Prevention Convener may also receive funding from the
3Office of Firearm Violence Prevention for technical assistance
4or training when needs are jointly identified. The Lead
5Qualified Violence Prevention Convener shall:
6        (1) provide notes on the meetings and summarize
7    recommendations made at the monthly meetings to improve
8    the effectiveness of violence prevention services based on
9    review of timely data on shootings and homicides in his or
10    her relevant neighborhood;
11        (2) attend monthly meetings where the cause of
12    violence and other neighborhood disputes is discussed and
13    strategize on how to resolve ongoing conflicts and execute
14    on agreed plans;
15        (3) provide qualitative review of other qualified
16    violence prevention organizations in the Lead Qualified
17    Violence Prevention Convener's neighborhood as required by
18    the Office of Firearm Violence Prevention;
19        (4) make recommendations to the Office of Firearm
20    Violence Prevention and local law enforcement on how to
21    reduce violent conflict in his or her neighborhood;
22        (5) meet on an emergency basis when conflicts that
23    need immediate attention and resolution arise;
24        (6) share knowledge and strategies of the community
25    violence dynamic in monthly meetings with local youth
26    development specialists receiving grants under this Act;

 

 

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1        (7) select when and where needed an approved Office of
2    Violence Prevention-funded technical assistance and
3    service training provider and contract with the provider
4    for agreed upon services; and
5        (8) after meeting with community residents and other
6    community organizations that have expertise in housing,
7    mental health, economic development, education, and social
8    services, make consensus recommendations to the Office of
9    Firearm Violence Prevention on how to target community
10    revitalization resources available from federal and State
11    funding sources.
12    The Office of Firearm Violence Prevention shall compile
13recommendations from all Lead Qualified Violence Prevention
14Conveners and report to the General Assembly bi-annually on
15these funding recommendations. The Lead Qualified Violence
16Prevention Convener may also serve as a youth development
17provider.
18    (e) The Illinois Office of Firearm Violence Prevention
19shall select no fewer than 2 and no more than 3 approved
20technical assistance and training providers to deliver
21technical assistance and training to the qualified violence
22prevention organizations that agree to contract with an
23approved technical assistance and training provider. Qualified
24violence prevention organizations shall have complete
25authority to select among the approved technical assistance
26services providers funded by the Office of Firearm Violence

 

 

10200SB2017ham002- 824 -LRB102 16155 JWD 27453 a

1Prevention.
2    (f) Approved technical assistance and training providers
3may:
4        (1) provide training and certification to qualified
5    violence prevention professionals on how to perform
6    violence prevention services and other professional
7    development to qualified violence prevention
8    professionals.
9        (2) provide management training on how to manage
10    qualified violence prevention professionals;
11        (3) provide training and assistance on how to develop
12    memorandum of understanding for referral services or
13    create approved provider lists for these referral
14    services, or both;
15        (4) share lessons learned among qualified violence
16    prevention professionals and service providers in their
17    network; and
18        (5) provide technical assistance and training on human
19    resources, grants management, capacity building, and
20    fiscal management strategies.
21    (g) Approved technical assistance and training providers
22shall:
23        (1) provide additional services identified as
24    necessary by the Office of Firearm Violence Prevention and
25    qualified service providers in their network; and
26        (2) receive a vendor contract or grant up to $250,000

 

 

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1    plus fees negotiated for services from participating
2    qualified violence prevention organizations.
3    (h) Fees negotiated for approved technical assistance and
4training providers shall not exceed 12% of awarded grant funds
5to a qualified violence prevention organization.
6    (i) The Office of Firearm Violence Prevention shall issue
7grants to no fewer than 2 qualified violence prevention
8organizations in each of the 17 neighborhoods served and no
9more than 6 organizations in the 17 neighborhoods served.
10Grants shall be for no less than $400,000 per qualified
11violence prevention organization.
12    (j) No qualified violence prevention organization can
13serve more than 3 neighborhoods unless the Office of Firearm
14Violence Prevention is unable to identify qualified violence
15prevention organizations to provide adequate coverage.
16    (k) No approved technical assistance and training provider
17shall provide qualified violence prevention services in a
18neighborhood under this Act unless the Office of Firearm
19Violence Prevention is unable to identify qualified violence
20prevention organizations to provide adequate coverage.
 
21    Section 35-30. Integrated youth services.
22    (a) Subject to appropriation, for municipalities with
231,000,000 or more residents, the Office of Firearm Violence
24Prevention shall make grants to qualified youth development
25organizations for evidence-based youth after-school and summer

 

 

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1programming. Evidence-based youth development programs shall
2provide services to teens that increase their school
3attendance, school performance, reduce involvement in the
4criminal justice system, and develop nonacademic interests
5that build social emotional persistence and intelligence.
6    (b) The Office of Firearm Violence Prevention shall
7identify municipal blocks where more than 35% of all
8firearm-shot incidents take place and focus all youth
9development service grants to residents of these municipality
10blocks in the 17 targeted neighborhoods. Youth development
11service programs shall be required to serve the following
12teens before expanding services to the broader community:
13        (1) criminal justice-involved youth;
14        (2) students who are attending or have attended option
15    schools;
16        (3) family members of individuals working with
17    qualified violence prevention organizations; and
18        (4) youth living on the blocks where more than 35% of
19    the violence takes place in a neighborhood.
20    (c) Each program participant enrolled in a youth
21development program under this Act shall receive an
22individualized needs assessment to determine if the
23participant requires intensive youth services as provided for
24in Section 35-35 of this Act. The needs assessment should be
25the best available instrument that considers the physical and
26mental condition of each youth based on the youth's family

 

 

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1ties, financial resources, past substance use, criminal
2justice involvement, and trauma related to chronic exposure to
3firearm violence behavioral health assessment to determine the
4participant's broader support and mental health needs. The
5Office of Firearm Violence Prevention shall determine best
6practices for referring program participants who are at the
7highest risk of violence and criminal justice involvement to
8be referred to a youth development intervention program
9established in Section 35-35.
10    (d) Youth development prevention program participants
11shall receive services designed to empower participants with
12the social and emotional skills necessary to forge paths of
13healthy development and disengagement from high-risk
14behaviors. Within the context of engaging social, physical,
15and personal development activities, participants should build
16resilience and the skills associated with healthy social,
17emotional, and identity development.
18    (e) Youth development providers shall develop the
19following expertise in the geographic areas they cover:
20        (1) Knowledge of the teens and their social
21    organization in the blocks they are designated to serve.
22        (2) Youth development organizations receiving grants
23    under this Act shall be required to coordinate services
24    with other qualified youth development organizations in
25    their neighborhood by sharing lessons learned in monthly
26    meetings.

 

 

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1        (3) Providing qualitative review of other youth
2    development organizations in their neighborhood as
3    required by the Office of Firearm Violence Prevention.
4        (4) Meeting on an emergency basis when conflicts
5    related to program participants that need immediate
6    attention and resolution arise.
7        (5) Sharing knowledge and strategies of the
8    neighborhood violence dynamic in monthly meetings with
9    local qualified violence prevention organizations
10    receiving grants under this Act.
11        (6) Selecting an approved technical assistance and
12    service training provider and contract with them for
13    agreed upon services.
14    (f) The Illinois Office of Firearm Violence Prevention
15shall select no fewer than 2 and no more than 3 approved
16technical assistance and training providers to deliver
17technical assistance and training to the youth development
18organizations that agree to contract with an approved
19technical assistance and training provider. Youth development
20organizations must use an approved technical assistance and
21training provider but have complete authority to select among
22the approved technical assistance services providers funded by
23the Office of Firearm Violence Prevention.
24    (g) Approved technical assistance and training providers
25may:
26        (1) provide training to youth development workers on

 

 

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1    how to perform outreach services;
2        (2) provide management training on how to manage youth
3    development workers;
4        (3) provide training and assistance on how to develop
5    memorandum of understanding for referral services or
6    create approved provider lists for these referral
7    services, or both;
8        (4) share lessons learned among youth development
9    service providers in their network; and
10        (5) provide technical assistance and training on human
11    resources, grants management, capacity building, and
12    fiscal management strategies.
13    (h) Approved technical assistance and training providers
14shall:
15         (1) provide additional services identified as
16    necessary by the Office of Firearm Violence Prevention and
17    youth development service providers in their network; and
18        (2) receive an annual grant up to $250,000 plus fees
19    negotiated for services from participating youth
20    development service organizations.
21    (i) Fees negotiated for approved technical assistance and
22training providers shall not exceed 10% of awarded grant funds
23to a youth development services organization.
24    (j) The Office of Firearm Violence Prevention shall issue
25youth development services grants to no fewer than 4 youth
26services organizations in each of the 17 neighborhoods served

 

 

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1and no more than 8 organizations in each of the 17
2neighborhoods. Youth services grants shall be for no less than
3$400,000 per youth development organization.
4    (k) No youth development organization can serve more than
53 neighborhoods unless the Office of Firearm Violence
6Prevention is unable to identify youth development
7organizations to provide adequate coverage.
8    (l) No approved technical assistance and training provider
9shall provide youth development services in any neighborhood
10under this Act.
 
11    Section 35-35. Intensive youth intervention services.
12    (a) Subject to appropriation, for municipalities with
131,000,000 or more residents, the Office of Firearm Violence
14Prevention shall issue grants to qualified high-risk youth
15intervention organizations for evidence-based intervention
16services that reduce involvement in the criminal justice
17system, increase school attendance, and refer high-risk teens
18into therapeutic programs that address trauma recovery and
19other mental health improvements. Each program participant
20enrolled in a youth intervention program under this Act shall
21receive a nationally recognized comprehensive mental health
22assessment delivered by a qualified mental health professional
23certified to provide services to Medicaid recipients.
24    (b) Youth intervention program participants shall:
25        (1) receive group-based emotional regulation therapy

 

 

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1    that helps them control their emotions and understand how
2    trauma and stress impacts their thinking and behavior;
3        (2) have youth advocates that accompany them to their
4    group therapy sessions, assist them with issues that
5    prevent them from attending school, and address life
6    skills development activities through weekly coaching; and
7        (3) be required to have trained clinical staff
8    managing the youth advocate interface with program
9    participants.
10    (c) Youth development service organizations shall be
11assigned to the youth intervention service providers for
12referrals by the Office of Firearm Violence Prevention.
13    (d) The youth receiving intervention services who are
14evaluated to need trauma recovery and other behavioral health
15interventions and who have the greatest risk of firearm
16violence victimization shall be referred to the family systems
17intervention services established in Section 35-55.
18    (e) The Office of Firearm Violence Prevention shall issue
19youth intervention grants to no less than 2 youth intervention
20organizations and no more than 4 organizations in
21municipalities with 1,000,000 or more residents.
22    (f) No youth intervention organization can serve more than
2310 neighborhoods.
24    (g) The approved technical assistance and training
25providers for youth development programs provided in
26subsection (d) of Section 35-30 shall also provide technical

 

 

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1assistance and training to the affiliated youth intervention
2service providers.
3    (h) The Office of Firearm Violence Prevention shall
4establish payment requirements from youth intervention service
5providers to the affiliated approved technical assistance and
6training providers.
 
7    Section 35-40. Services for municipalities with less than
81,000,000 residents.
9    (a) The Office of Firearm Violence Prevention shall
10identify the 10 municipalities or geographically contiguous
11areas in Illinois with less than 1,000,000 residents and more
12than 25,000 residents that have the largest concentrated
13firearm violence in the last 5 years. These areas shall
14qualify for grants under this Act. The Office of Firearm
15Violence Prevention shall identify additional municipalities
16with more than 25,000 residents and less than 1,000,000
17residents that would benefit from violence prevention
18services. In identifying the additional municipalities that
19qualify for funding under Section 35-40, the Office of Firearm
20Violence Prevention shall consider the following factors:
21        (1) the total number of firearms victims in a
22    potential municipality in the last 5 years;
23        (2) the per capita rate of firearms victims in a
24    potential municipality in the last 5 years; and
25        (3) the total potential firearms reduction benefit for

 

 

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1    the entire State of Illinois by serving the additional
2    municipality compared to the total benefit of investing in
3    all other municipalities identified for grants to
4    municipalities with more than 25,000 residents and less
5    than 1,000,000 residents.
6    (b) Resources for each of these areas shall be distributed
7based on maximizing the total potential reduction in firearms
8victimization for all municipalities receiving grants under
9this Act. The Office of Firearm Violence Prevention may
10establish a minimum grant amount for each municipality awarded
11grants under this Section to ensure grants will have the
12potential to reduce violence in each municipality. The Office
13of Firearm Violence Prevention shall maximize the potential
14for violence reduction throughout Illinois after determining
15the necessary minimum grant amounts to be effective in each
16municipality receiving grants under this Section.
17    (c) The Office of Firearm Violence Prevention shall create
18local advisory councils for each of the 10 areas designated
19for the purpose of obtaining recommendations on how to
20distribute funds in these areas to reduce firearm violence
21incidents. Local advisory councils shall consist of 5 members
22with the following expertise or experience:
23        (1) a representative of a nonelected official in local
24    government from the designated area;
25        (2) a representative of an elected official at the
26    local or state level for the area;

 

 

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1        (3) a representative with public health experience in
2    firearm violence prevention or youth development; and
3        (4) two residents of the subsection of each area with
4    the most concentrated firearm violence incidents.
5    (d) The Office of Firearm Violence Prevention shall
6provide data to each local council on the characteristics of
7firearm violence in the designated area and other relevant
8information on the physical and demographic characteristics of
9the designated area. The Office of Firearm Violence Prevention
10shall also provide best available evidence on how to address
11the social determinants of health in the designated area in
12order to reduce firearm violence.
13    (e) Each local advisory council shall make recommendations
14on how to allocate distributed resources for its area based on
15information provided to them by the Office of Firearm Violence
16Prevention.
17    (f) The Office of Firearm Violence Prevention shall
18consider the recommendations and determine how to distribute
19funds through grants to community-based organizations and
20local governments. To the extent the Office of Firearm
21Violence Prevention does not follow a local advisory council's
22recommendation on allocation of funds, the Office of Firearm
23Violence Prevention shall explain in writing why a different
24allocation of resources is more likely to reduce firearm
25violence in the designated area.
26    (g) Subject to appropriation, the Office of Firearm

 

 

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1Violence Prevention shall issue grants to local governmental
2agencies and community-based organizations to maximize firearm
3violence reduction each year. Grants shall be named no later
4than March 1, 2022. Grants in proceeding years shall be issued
5on or before July 15 of the relevant fiscal year.
 
6    Section 35-50. Medicaid trauma recovery services for
7adults.
8    (a) On or before January 15, 2022, the Department of
9Healthcare and Family Services shall design, seek approval
10from the United States Department of Health and Human
11Services, and subject to federal approval and State
12appropriations for this purpose, implement a team-based model
13of care system to address trauma recovery from chronic
14exposure to firearm violence for Illinois adults.
15    (b) The team-based model of care system shall reimburse
16for a minimum of the following services:
17        (1) Outreach services that recruit trauma-exposed
18    adults into the system and develop supportive
19    relationships with them based on lived experience in their
20    communities. Outreach services include both services to
21    support impacted individuals and group services that
22    reduce violence between groups that need conflict
23    resolution.
24        (2) Case management and community support services
25    that provide stabilization to individuals recovering from

 

 

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1    chronic exposure to firearm violence, including group
2    cognitive behavior therapy sessions and other
3    evidence-based interventions that promote behavioral
4    change.
5        (3) Group and individual therapy that addresses
6    underlying mental health conditions associated with
7    post-traumatic stress disorder, depression, anxiety,
8    substance use disorders, intermittent explosive disorder,
9    oppositional defiant disorder, attention deficit
10    hyperactivity disorder, and other mental conditions as a
11    result of chronic trauma.
12        (4) Services deemed necessary for the effective
13    integration of paragraphs (1), (2), and (3).
14    (c) The Department of Healthcare and Family Services shall
15develop a reimbursement methodology.
 
16    Section 35-55. Medicaid trauma recovery services for
17children and youth.
18    (a) On or before January 15, 2022, the Department of
19Healthcare and Family Services shall design, seek approval
20from the United States Department of Health and Human
21Services, and subject to federal approval and State
22appropriations for this purpose, implement a team-based model
23of care to address trauma recovery from chronic exposure to
24firearm violence for Illinois children and youth under the age
25of 19. Services for youth in care require additional support

 

 

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1to maximize their effectiveness through the family systems
2model.
3    (b) The team-based model of care shall reimburse for a
4minimum of the following services:
5        (1) Outreach services that recruit trauma-exposed
6    children and youth into the system and develop supportive
7    relationships with them based on lived experience in their
8    communities.
9        (2) Case management and school support services that
10    decrease truancy and criminal justice system involvement.
11        (3) Group and individual therapy that addresses
12    underlying mental health conditions associated with
13    post-traumatic stress disorder, depression, anxiety,
14    substance use disorders, intermittent explosive disorder,
15    oppositional defiant disorder, attention deficit
16    hyperactivity disorder, and other mental conditions as a
17    result of chronic trauma.
18        (4) An evidence-based family systems intervention with
19    proven results for reduction in anti-social behaviors.
20        (5) Services deemed necessary for the effective
21    integration of paragraphs (1), (2), (3), and (4).
22    (c) The Department of Healthcare and Family Services shall
23develop a reimbursement methodology.
 
24    Section 35-60. Rulemaking authority; emergency rulemaking
25authority. The General Assembly finds that exposure to chronic

 

 

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1firearm violence qualifies for emergency rulemaking under
2Section 5-45 of the Illinois Administrative Procedure Act
3because exposure to chronic firearm violence is a situation
4that reasonably constitutes a threat to public interest,
5safety, and welfare. The Department of Healthcare and Family
6Services and the Office of Firearm Violence Prevention shall
7have rulemaking authority, including emergency rulemaking
8authority, as is necessary to implement all elements of this
9Act.
 
10    Section 35-105. The Illinois Administrative Procedure Act
11is amended by adding Section 5-45.14 as follows:
 
12    (5 ILCS 100/5-45.14 new)
13    Sec. 5-45.14. Emergency rulemaking; Reimagine Public
14Safety Act. To provide for the expeditious and timely
15implementation of the Reimagine Public Safety Act, emergency
16rules implementing the Reimagine Public Safety Act may be
17adopted in accordance with Section 5-45 by the Department of
18Healthcare and Family Services and the Office of Firearm
19Violence Prevention. The adoption of emergency rules
20authorized by Section 5-45 and this Section is deemed to be
21necessary for the public interest, safety, and welfare.
22    This Section is repealed one year after the effective date
23of this amendatory Act of the 102nd General Assembly.
 

 

 

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1
ARTICLE 99. MISCELLANEOUS PROVISIONS

 
2    Section 99-95. No acceleration or delay. Where this Act
3makes changes in a statute that is represented in this Act by
4text that is not yet or no longer in effect (for example, a
5Section represented by multiple versions), the use of that
6text does not accelerate or delay the taking effect of (i) the
7changes made by this Act or (ii) provisions derived from any
8other Public Act.
 
9    Section 99-97. Severability. The provisions of this Act
10are severable under Section 1.31 of the Statute on Statutes.
 
11    Section 99-99. Effective date. This Act takes effect upon
12becoming law.".