103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB3796

 

Introduced 2/9/2024, by Sen. Steve Stadelman

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 655/5.5  from Ch. 67 1/2, par. 609.1

    Amends the Illinois Enterprise Zone Act. Provides that a business which intends to establish a new battery energy storage solution facility at a designated location in Illinois may receive a designation as a High Impact Business. Provides that "new battery energy storage solution facility" means a newly constructed battery energy storage facility, a newly constructed expansion of an existing battery energy storage facility, or the replacement of an existing battery energy storage facility that stores electricity using battery devices and other means, and such facility shall be deemed to include any permanent structures associated with the battery energy storage facility and all associated transmission lines, substations, and other equipment related to the storage and transmission of electric power that has a capacity of not less than 100 megawatt and storage capability of not less than 200 megawatt hours of energy.


LRB103 39039 MXP 69176 b

 

 

A BILL FOR

 

SB3796LRB103 39039 MXP 69176 b

1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Illinois Enterprise Zone Act is amended by
5changing Section 5.5 as follows:
 
6    (20 ILCS 655/5.5)  (from Ch. 67 1/2, par. 609.1)
7    Sec. 5.5. High Impact Business.
8    (a) In order to respond to unique opportunities to assist
9in the encouragement, development, growth, and expansion of
10the private sector through large scale investment and
11development projects, the Department is authorized to receive
12and approve applications for the designation of "High Impact
13Businesses" in Illinois, for an initial term of 20 years with
14an option for renewal for a term not to exceed 20 years,
15subject to the following conditions:
16        (1) such applications may be submitted at any time
17    during the year;
18        (2) such business is not located, at the time of
19    designation, in an enterprise zone designated pursuant to
20    this Act;
21        (3) the business intends to do, commits to do, or is
22    one or more of the following:
23            (A) the business intends to make a minimum

 

 

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1        investment of $12,000,000 which will be placed in
2        service in qualified property and intends to create
3        500 full-time equivalent jobs at a designated location
4        in Illinois or intends to make a minimum investment of
5        $30,000,000 which will be placed in service in
6        qualified property and intends to retain 1,500
7        full-time retained jobs at a designated location in
8        Illinois. The terms "placed in service" and "qualified
9        property" have the same meanings as described in
10        subsection (h) of Section 201 of the Illinois Income
11        Tax Act; or
12            (B) the business intends to establish a new
13        electric generating facility at a designated location
14        in Illinois. "New electric generating facility", for
15        purposes of this Section, means a newly constructed
16        electric generation plant or a newly constructed
17        generation capacity expansion at an existing electric
18        generation plant, including the transmission lines and
19        associated equipment that transfers electricity from
20        points of supply to points of delivery, and for which
21        such new foundation construction commenced not sooner
22        than July 1, 2001. Such facility shall be designed to
23        provide baseload electric generation and shall operate
24        on a continuous basis throughout the year; and (i)
25        shall have an aggregate rated generating capacity of
26        at least 1,000 megawatts for all new units at one site

 

 

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1        if it uses natural gas as its primary fuel and
2        foundation construction of the facility is commenced
3        on or before December 31, 2004, or shall have an
4        aggregate rated generating capacity of at least 400
5        megawatts for all new units at one site if it uses coal
6        or gases derived from coal as its primary fuel and
7        shall support the creation of at least 150 new
8        Illinois coal mining jobs, or (ii) shall be funded
9        through a federal Department of Energy grant before
10        December 31, 2010 and shall support the creation of
11        Illinois coal mining coal-mining jobs, or (iii) shall
12        use coal gasification or integrated
13        gasification-combined cycle units that generate
14        electricity or chemicals, or both, and shall support
15        the creation of Illinois coal mining coal-mining jobs.
16        The term "placed in service" has the same meaning as
17        described in subsection (h) of Section 201 of the
18        Illinois Income Tax Act; or
19            (B-5) the business intends to establish a new
20        gasification facility at a designated location in
21        Illinois. As used in this Section, "new gasification
22        facility" means a newly constructed coal gasification
23        facility that generates chemical feedstocks or
24        transportation fuels derived from coal (which may
25        include, but are not limited to, methane, methanol,
26        and nitrogen fertilizer), that supports the creation

 

 

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1        or retention of Illinois coal mining coal-mining jobs,
2        and that qualifies for financial assistance from the
3        Department before December 31, 2010. A new
4        gasification facility does not include a pilot project
5        located within Jefferson County or within a county
6        adjacent to Jefferson County for synthetic natural gas
7        from coal; or
8            (C) the business intends to establish production
9        operations at a new coal mine, re-establish production
10        operations at a closed coal mine, or expand production
11        at an existing coal mine at a designated location in
12        Illinois not sooner than July 1, 2001; provided that
13        the production operations result in the creation of
14        150 new Illinois coal mining jobs as described in
15        subdivision (a)(3)(B) of this Section, and further
16        provided that the coal extracted from such mine is
17        utilized as the predominant source for a new electric
18        generating facility. The term "placed in service" has
19        the same meaning as described in subsection (h) of
20        Section 201 of the Illinois Income Tax Act; or
21            (D) the business intends to construct new
22        transmission facilities or upgrade existing
23        transmission facilities at designated locations in
24        Illinois, for which construction commenced not sooner
25        than July 1, 2001. For the purposes of this Section,
26        "transmission facilities" means transmission lines

 

 

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1        with a voltage rating of 115 kilovolts or above,
2        including associated equipment, that transfer
3        electricity from points of supply to points of
4        delivery and that transmit a majority of the
5        electricity generated by a new electric generating
6        facility designated as a High Impact Business in
7        accordance with this Section. The term "placed in
8        service" has the same meaning as described in
9        subsection (h) of Section 201 of the Illinois Income
10        Tax Act; or
11            (E) the business intends to establish a new wind
12        power facility at a designated location in Illinois.
13        For purposes of this Section, "new wind power
14        facility" means a newly constructed electric
15        generation facility, a newly constructed expansion of
16        an existing electric generation facility, or the
17        replacement of an existing electric generation
18        facility, including the demolition and removal of an
19        electric generation facility irrespective of whether
20        it will be replaced, placed in service or replaced on
21        or after July 1, 2009, that generates electricity
22        using wind energy devices, and such facility shall be
23        deemed to include any permanent structures associated
24        with the electric generation facility and all
25        associated transmission lines, substations, and other
26        equipment related to the generation of electricity

 

 

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1        from wind energy devices. For purposes of this
2        Section, "wind energy device" means any device, with a
3        nameplate capacity of at least 0.5 megawatts, that is
4        used in the process of converting kinetic energy from
5        the wind to generate electricity; or
6            (E-5) the business intends to establish a new
7        utility-scale solar facility at a designated location
8        in Illinois. For purposes of this Section, "new
9        utility-scale solar power facility" means a newly
10        constructed electric generation facility, or a newly
11        constructed expansion of an existing electric
12        generation facility, placed in service on or after
13        July 1, 2021, that (i) generates electricity using
14        photovoltaic cells and (ii) has a nameplate capacity
15        that is greater than 5,000 kilowatts, and such
16        facility shall be deemed to include all associated
17        transmission lines, substations, energy storage
18        facilities, and other equipment related to the
19        generation and storage of electricity from
20        photovoltaic cells; or
21            (F) the business commits to (i) make a minimum
22        investment of $500,000,000, which will be placed in
23        service in a qualified property, (ii) create 125
24        full-time equivalent jobs at a designated location in
25        Illinois, (iii) establish a fertilizer plant at a
26        designated location in Illinois that complies with the

 

 

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1        set-back standards as described in Table 1: Initial
2        Isolation and Protective Action Distances in the 2012
3        Emergency Response Guidebook published by the United
4        States Department of Transportation, (iv) pay a
5        prevailing wage for employees at that location who are
6        engaged in construction activities, and (v) secure an
7        appropriate level of general liability insurance to
8        protect against catastrophic failure of the fertilizer
9        plant or any of its constituent systems; in addition,
10        the business must agree to enter into a construction
11        project labor agreement including provisions
12        establishing wages, benefits, and other compensation
13        for employees performing work under the project labor
14        agreement at that location; for the purposes of this
15        Section, "fertilizer plant" means a newly constructed
16        or upgraded plant utilizing gas used in the production
17        of anhydrous ammonia and downstream nitrogen
18        fertilizer products for resale; for the purposes of
19        this Section, "prevailing wage" means the hourly cash
20        wages plus fringe benefits for training and
21        apprenticeship programs approved by the U.S.
22        Department of Labor, Bureau of Apprenticeship and
23        Training, health and welfare, insurance, vacations and
24        pensions paid generally, in the locality in which the
25        work is being performed, to employees engaged in work
26        of a similar character on public works; this paragraph

 

 

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1        (F) applies only to businesses that submit an
2        application to the Department within 60 days after
3        July 25, 2013 (the effective date of Public Act
4        98-109); or
5            (G) the business intends to establish a new
6        cultured cell material food production facility at a
7        designated location in Illinois. As used in this
8        paragraph (G):
9            "Cultured cell material food production facility"
10        means a facility (i) at which cultured animal cell
11        food is developed using animal cell culture
12        technology, (ii) at which production processes occur
13        that include the establishment of cell lines and cell
14        banks, manufacturing controls, and all components and
15        inputs, and (iii) that complies with all existing
16        registrations, inspections, licensing, and approvals
17        from all applicable and participating State and
18        federal food agencies, including the Department of
19        Agriculture, the Department of Public Health, and the
20        United States Food and Drug Administration, to ensure
21        that all food production is safe and lawful under
22        provisions of the Federal Food, Drug and Cosmetic Act
23        related to the development, production, and storage of
24        cultured animal cell food.
25            "New cultured cell material food production
26        facility" means a newly constructed cultured cell

 

 

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1        material food production facility that is placed in
2        service on or after June 7, 2023 (the effective date of
3        Public Act 103-9) this amendatory Act of the 103rd
4        General Assembly or a newly constructed expansion of
5        an existing cultured cell material food production
6        facility, in a controlled environment, when the
7        improvements are placed in service on or after June 7,
8        2023 (the effective date of Public Act 103-9) this
9        amendatory Act of the 103rd General Assembly; or and
10            (H) (G) the business is an existing or planned
11        grocery store, as that term is defined in Section 5 of
12        the Grocery Initiative Act, and receives financial
13        support under that Act within the 10 years before
14        submitting its application under this Act; or and
15            (I) the business intends to establish a new
16        battery energy storage solution facility at a
17        designated location in Illinois. As used in this
18        paragraph (I):
19            "New battery energy storage solution facility"
20        means a newly constructed battery energy storage
21        facility, a newly constructed expansion of an existing
22        battery energy storage facility, or the replacement of
23        an existing battery energy storage facility that
24        stores electricity using battery devices and other
25        means, and such facility shall be deemed to include
26        any permanent structures associated with the battery

 

 

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1        energy storage facility and all associated
2        transmission lines, substations, and other equipment
3        related to the storage and transmission of electric
4        power that has a capacity of not less than 100 megawatt
5        and storage capability of not less than 200 megawatt
6        hours of energy; and
7        (4) no later than 90 days after an application is
8    submitted, the Department shall notify the applicant of
9    the Department's determination of the qualification of the
10    proposed High Impact Business under this Section.
11    (b) Businesses designated as High Impact Businesses
12pursuant to subdivision (a)(3)(A) of this Section shall
13qualify for the credits and exemptions described in the
14following Acts: Section 9-222 and Section 9-222.1A of the
15Public Utilities Act, subsection (h) of Section 201 of the
16Illinois Income Tax Act, and Section 1d of the Retailers'
17Occupation Tax Act; provided that these credits and exemptions
18described in these Acts shall not be authorized until the
19minimum investments set forth in subdivision (a)(3)(A) of this
20Section have been placed in service in qualified properties
21and, in the case of the exemptions described in the Public
22Utilities Act and Section 1d of the Retailers' Occupation Tax
23Act, the minimum full-time equivalent jobs or full-time
24retained jobs set forth in subdivision (a)(3)(A) of this
25Section have been created or retained. Businesses designated
26as High Impact Businesses under this Section shall also

 

 

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1qualify for the exemption described in Section 5l of the
2Retailers' Occupation Tax Act. The credit provided in
3subsection (h) of Section 201 of the Illinois Income Tax Act
4shall be applicable to investments in qualified property as
5set forth in subdivision (a)(3)(A) of this Section.
6    (b-5) Businesses designated as High Impact Businesses
7pursuant to subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C),
8(a)(3)(D), and (a)(3)(G), and (a)(3)(H) of this Section shall
9qualify for the credits and exemptions described in the
10following Acts: Section 51 of the Retailers' Occupation Tax
11Act, Section 9-222 and Section 9-222.1A of the Public
12Utilities Act, and subsection (h) of Section 201 of the
13Illinois Income Tax Act; however, the credits and exemptions
14authorized under Section 9-222 and Section 9-222.1A of the
15Public Utilities Act, and subsection (h) of Section 201 of the
16Illinois Income Tax Act shall not be authorized until the new
17electric generating facility, the new gasification facility,
18the new transmission facility, the new, expanded, or reopened
19coal mine, or the new cultured cell material food production
20facility, or the existing or planned grocery store is
21operational, except that a new electric generating facility
22whose primary fuel source is natural gas is eligible only for
23the exemption under Section 5l of the Retailers' Occupation
24Tax Act.
25    (b-6) Businesses designated as High Impact Businesses
26pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this

 

 

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1Section shall qualify for the exemptions described in Section
25l of the Retailers' Occupation Tax Act; any business so
3designated as a High Impact Business being, for purposes of
4this Section, a "Wind Energy Business".
5    (b-7) Beginning on January 1, 2021, businesses designated
6as High Impact Businesses by the Department shall qualify for
7the High Impact Business construction jobs credit under
8subsection (h-5) of Section 201 of the Illinois Income Tax Act
9if the business meets the criteria set forth in subsection (i)
10of this Section. The total aggregate amount of credits awarded
11under the Blue Collar Jobs Act (Article 20 of Public Act 101-9)
12shall not exceed $20,000,000 in any State fiscal year.
13    (c) High Impact Businesses located in federally designated
14foreign trade zones or sub-zones are also eligible for
15additional credits, exemptions and deductions as described in
16the following Acts: Section 9-221 and Section 9-222.1 of the
17Public Utilities Act; and subsection (g) of Section 201, and
18Section 203 of the Illinois Income Tax Act.
19    (d) Except for businesses contemplated under subdivision
20(a)(3)(E), (a)(3)(E-5), or (a)(3)(G), or (a)(3)(H) of this
21Section, existing Illinois businesses which apply for
22designation as a High Impact Business must provide the
23Department with the prospective plan for which 1,500 full-time
24retained jobs would be eliminated in the event that the
25business is not designated.
26    (e) Except for new businesses contemplated under

 

 

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1subdivision (a)(3)(E), or subdivision (a)(3)(G), or
2subdivision (a)(3)(H) of this Section, new proposed facilities
3which apply for designation as High Impact Business must
4provide the Department with proof of alternative non-Illinois
5sites which would receive the proposed investment and job
6creation in the event that the business is not designated as a
7High Impact Business.
8    (f) Except for businesses contemplated under subdivision
9(a)(3)(E), or subdivision (a)(3)(G), or subdivision (a)(3)(H)
10of this Section, in the event that a business is designated a
11High Impact Business and it is later determined after
12reasonable notice and an opportunity for a hearing as provided
13under the Illinois Administrative Procedure Act, that the
14business would have placed in service in qualified property
15the investments and created or retained the requisite number
16of jobs without the benefits of the High Impact Business
17designation, the Department shall be required to immediately
18revoke the designation and notify the Director of the
19Department of Revenue who shall begin proceedings to recover
20all wrongfully exempted State taxes with interest. The
21business shall also be ineligible for all State funded
22Department programs for a period of 10 years.
23    (g) The Department shall revoke a High Impact Business
24designation if the participating business fails to comply with
25the terms and conditions of the designation.
26    (h) Prior to designating a business, the Department shall

 

 

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1provide the members of the General Assembly and Commission on
2Government Forecasting and Accountability with a report
3setting forth the terms and conditions of the designation and
4guarantees that have been received by the Department in
5relation to the proposed business being designated.
6    (i) High Impact Business construction jobs credit.
7Beginning on January 1, 2021, a High Impact Business may
8receive a tax credit against the tax imposed under subsections
9(a) and (b) of Section 201 of the Illinois Income Tax Act in an
10amount equal to 50% of the amount of the incremental income tax
11attributable to High Impact Business construction jobs credit
12employees employed in the course of completing a High Impact
13Business construction jobs project. However, the High Impact
14Business construction jobs credit may equal 75% of the amount
15of the incremental income tax attributable to High Impact
16Business construction jobs credit employees if the High Impact
17Business construction jobs credit project is located in an
18underserved area.
19    The Department shall certify to the Department of Revenue:
20(1) the identity of taxpayers that are eligible for the High
21Impact Business construction jobs credit; and (2) the amount
22of High Impact Business construction jobs credits that are
23claimed pursuant to subsection (h-5) of Section 201 of the
24Illinois Income Tax Act in each taxable year. Any business
25entity that receives a High Impact Business construction jobs
26credit shall maintain a certified payroll pursuant to

 

 

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1subsection (j) of this Section.
2    As used in this subsection (i):
3    "High Impact Business construction jobs credit" means an
4amount equal to 50% (or 75% if the High Impact Business
5construction project is located in an underserved area) of the
6incremental income tax attributable to High Impact Business
7construction job employees. The total aggregate amount of
8credits awarded under the Blue Collar Jobs Act (Article 20 of
9Public Act 101-9) shall not exceed $20,000,000 in any State
10fiscal year
11    "High Impact Business construction job employee" means a
12laborer or worker who is employed by an Illinois contractor or
13subcontractor in the actual construction work on the site of a
14High Impact Business construction job project.
15    "High Impact Business construction jobs project" means
16building a structure or building or making improvements of any
17kind to real property, undertaken and commissioned by a
18business that was designated as a High Impact Business by the
19Department. The term "High Impact Business construction jobs
20project" does not include the routine operation, routine
21repair, or routine maintenance of existing structures,
22buildings, or real property.
23    "Incremental income tax" means the total amount withheld
24during the taxable year from the compensation of High Impact
25Business construction job employees.
26    "Underserved area" means a geographic area that meets one

 

 

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1or more of the following conditions:
2        (1) the area has a poverty rate of at least 20%
3    according to the latest American Community Survey;
4        (2) 35% or more of the families with children in the
5    area are living below 130% of the poverty line, according
6    to the latest American Community Survey;
7        (3) at least 20% of the households in the area receive
8    assistance under the Supplemental Nutrition Assistance
9    Program (SNAP); or
10        (4) the area has an average unemployment rate, as
11    determined by the Illinois Department of Employment
12    Security, that is more than 120% of the national
13    unemployment average, as determined by the U.S. Department
14    of Labor, for a period of at least 2 consecutive calendar
15    years preceding the date of the application.
16    (j) Each contractor and subcontractor who is engaged in
17and executing a High Impact Business construction Construction
18jobs project, as defined under subsection (i) of this Section,
19for a business that is entitled to a credit pursuant to
20subsection (i) of this Section shall:
21        (1) make and keep, for a period of 5 years from the
22    date of the last payment made on or after June 5, 2019 (the
23    effective date of Public Act 101-9) on a contract or
24    subcontract for a High Impact Business construction jobs
25    project Construction Jobs Project, records for all
26    laborers and other workers employed by the contractor or

 

 

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1    subcontractor on the project; the records shall include:
2            (A) the worker's name;
3            (B) the worker's address;
4            (C) the worker's telephone number, if available;
5            (D) the worker's social security number;
6            (E) the worker's classification or
7        classifications;
8            (F) the worker's gross and net wages paid in each
9        pay period;
10            (G) the worker's number of hours worked each day;
11            (H) the worker's starting and ending times of work
12        each day;
13            (I) the worker's hourly wage rate;
14            (J) the worker's hourly overtime wage rate;
15            (K) the worker's race and ethnicity; and
16            (L) the worker's gender;
17        (2) no later than the 15th day of each calendar month,
18    provide a certified payroll for the immediately preceding
19    month to the taxpayer in charge of the High Impact
20    Business construction jobs project; within 5 business days
21    after receiving the certified payroll, the taxpayer shall
22    file the certified payroll with the Department of Labor
23    and the Department of Commerce and Economic Opportunity; a
24    certified payroll must be filed for only those calendar
25    months during which construction on a High Impact Business
26    construction jobs project has occurred; the certified

 

 

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1    payroll shall consist of a complete copy of the records
2    identified in paragraph (1) of this subsection (j), but
3    may exclude the starting and ending times of work each
4    day; the certified payroll shall be accompanied by a
5    statement signed by the contractor or subcontractor or an
6    officer, employee, or agent of the contractor or
7    subcontractor which avers that:
8            (A) he or she has examined the certified payroll
9        records required to be submitted by the Act and such
10        records are true and accurate; and
11            (B) the contractor or subcontractor is aware that
12        filing a certified payroll that he or she knows to be
13        false is a Class A misdemeanor.
14    A general contractor is not prohibited from relying on a
15certified payroll of a lower-tier subcontractor, provided the
16general contractor does not knowingly rely upon a
17subcontractor's false certification.
18    Any contractor or subcontractor subject to this
19subsection, and any officer, employee, or agent of such
20contractor or subcontractor whose duty as an officer,
21employee, or agent it is to file a certified payroll under this
22subsection, who willfully fails to file such a certified
23payroll on or before the date such certified payroll is
24required by this paragraph to be filed and any person who
25willfully files a false certified payroll that is false as to
26any material fact is in violation of this Act and guilty of a

 

 

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1Class A misdemeanor.
2    The taxpayer in charge of the project shall keep the
3records submitted in accordance with this subsection on or
4after June 5, 2019 (the effective date of Public Act 101-9) for
5a period of 5 years from the date of the last payment for work
6on a contract or subcontract for the High Impact Business
7construction jobs project.
8    The records submitted in accordance with this subsection
9shall be considered public records, except an employee's
10address, telephone number, and social security number, and
11made available in accordance with the Freedom of Information
12Act. The Department of Labor shall share the information with
13the Department in order to comply with the awarding of a High
14Impact Business construction jobs credit. A contractor,
15subcontractor, or public body may retain records required
16under this Section in paper or electronic format.
17    (k) Upon 7 business days' notice, each contractor and
18subcontractor shall make available for inspection and copying
19at a location within this State during reasonable hours, the
20records identified in this subsection (j) to the taxpayer in
21charge of the High Impact Business construction jobs project,
22its officers and agents, the Director of the Department of
23Labor and his or her deputies and agents, and to federal,
24State, or local law enforcement agencies and prosecutors.
25    (l) The changes made to this Section by Public Act
26102-1125 this amendatory Act of the 102nd General Assembly,

 

 

SB3796- 20 -LRB103 39039 MXP 69176 b

1other than the changes in subsection (a), apply to High Impact
2Businesses high impact businesses that submit applications on
3or after February 3, 2023 (the effective date of Public Act
4102-1125) this amendatory Act of the 102nd General Assembly.
5(Source: P.A. 102-108, eff. 1-1-22; 102-558, eff. 8-20-21;
6102-605, eff. 8-27-21; 102-662, eff. 9-15-21; 102-673, eff.
711-30-21; 102-813, eff. 5-13-22; 102-1125, eff. 2-3-23; 103-9,
8eff. 6-7-23; 103-561, eff. 1-1-24; revised 9-27-23.)