95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB2312

 

Introduced 2/14/2008, by Sen. Susan Garrett

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Amends the Department of Central Management Services Law. Requires the Department of Central Management Services, in cooperation with the Department of Human Services, to develop and implement plans to increase the number of individuals with a disability employed by State government. Amends the Department of Commerce and Economic Opportunity Law. Requires the Department of Commerce and Economic Opportunity, in cooperation with the Department of Human Services, to develop and implement a public awareness campaign designed to increase statewide awareness of issues that affect individuals with a disability. Sets forth requirements for the public awareness campaign. Amends the Department of Human Services Act. Requires the Department of Human Services to establish procedures and adopt rules for the certification of employees and individuals with a disability with respect to certain tax credits set forth under the Illinois Income Tax Act. Amends the Illinois Procurement Code. Requires that each notice of a contract contain a statement to encourage prospective vendors to hire individuals with a disability. Provides that a chief procurement officer may encourage prospective vendors to consider hiring individuals with a disability. Amends the Illinois Income Tax Act. Creates a tax credit for taxpayers who, during the taxable year, pay wages to an employee with a disability. Creates a tax credit for taxpayers who, during the taxable year, hire a net new qualified employee with a disability. Creates a tax credit for taxpayers who are qualified individuals with a disability. Sets forth the amounts and requirements for these credits. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2312 LRB095 19644 BDD 45989 b

1     AN ACT concerning persons with disabilities.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Department of Central Management Services
5 Law of the Civil Administrative Code of Illinois is amended by
6 adding Section 405-122 as follows:
 
7     (20 ILCS 405/405-122 new)
8     Sec. 405-122. Employees with a disability. The Department,
9 in cooperation with the Department of Human Services, shall
10 develop and implement plans to increase the number of
11 individuals with a disability employed by State government. The
12 Department must submit a report, annually, to the Governor and
13 to the General Assembly concerning its actions under this
14 Section.
 
15     Section 10. The Department of Commerce and Economic
16 Opportunity Law of the Civil Administrative Code of Illinois is
17 amended by adding Sections 605-813 as follows:
 
18     (20 ILCS 605/605-813 new)
19     Sec. 605-813. Public awareness campaign concerning
20 disability issues. The Department, in cooperation with the
21 Department of Human Services, shall develop and implement a

 

 

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1 public awareness campaign designed to increase statewide
2 awareness of issues that affect individuals with a disability.
3 The public awareness campaign must address, without
4 limitation, issues concerning:
5         (1) the State's duties and responsibilities concerning
6     the employment of individuals with a disability;
7         (2) the availability of income tax credits for
8     taxpayers who employ individuals with a disability under
9     Sections 218 and 219 of the Illinois Income Tax Act;
10         (3) the availability of income tax credits for
11     individuals with disabilities under Section 220 of the
12     Illinois Income Tax Act;
13         (4) the availability of the Medicaid for Working
14     Persons with Disabilities program; and
15         (5) other programs and services available to
16     individuals with a disability under State and federal law.
 
17     Section 15. The Department of Human Services Act is amended
18 by adding Section 10-56 as follows:
 
19     (20 ILCS 1305/10-56 new)
20     Sec. 10-56. Certifications of disability for certain tax
21 credits. The Department, in cooperation with the Department of
22 Revenue, shall establish procedures and adopt rules for the
23 certification of employees with a disability and individuals
24 with a disability with respect to the tax credits set forth

 

 

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1 under Sections 218, 219, and 220 of the Illinois Income Tax
2 Act.
 
3     Section 20. The Illinois Procurement Code is amended by
4 changing Section 15-25 and by adding Section 45-90 as follows:
 
5     (30 ILCS 500/15-25)
6     Sec. 15-25. Bulletin content.
7     (a) Invitations for bids. Notice of each and every contract
8 that is offered, including renegotiated contracts and change
9 orders, shall be published in the Bulletin. The applicable
10 chief procurement officer may provide by rule an organized
11 format for the publication of this information, but in any case
12 it must include at least the date first offered, the date
13 submission of offers is due, the location that offers are to be
14 submitted to, the purchasing State agency, the responsible
15 State purchasing officer, a brief purchase description, the
16 method of source selection, information of how to obtain a
17 comprehensive purchase description and any disclosure and
18 contract forms, and encouragement to prospective vendors to
19 hire qualified veterans, as defined by Section 45-67 of this
20 Code, individuals with a disability, and Illinois residents
21 discharged from any Illinois adult correctional center.
22     (b) Contracts let or awarded. Notice of each and every
23 contract that is let or awarded, including renegotiated
24 contracts and change orders, shall be published in the next

 

 

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1 available subsequent Bulletin, and the applicable chief
2 procurement officer may provide by rule an organized format for
3 the publication of this information, but in any case it must
4 include at least all of the information specified in subsection
5 (a) as well as the name of the successful responsible bidder or
6 offeror, the contract price, the number of unsuccessful
7 responsive bidders, and any other disclosure specified in any
8 Section of this Code. This notice must be posted in the online
9 electronic Bulletin prior to execution of the contract.
10     (c) Emergency purchase disclosure. Any chief procurement
11 officer, State purchasing officer, or designee exercising
12 emergency purchase authority under this Code shall publish a
13 written description and reasons and the total cost, if known,
14 or an estimate if unknown and the name of the responsible chief
15 procurement officer and State purchasing officer, and the
16 business or person contracted with for all emergency purchases
17 in the next timely, practicable Bulletin. This notice must be
18 posted in the online electronic Bulletin within 3 business days
19 after the execution of the contract.
20     (d) Other required disclosure. The applicable chief
21 procurement officer shall provide by rule for the organized
22 publication of all other disclosure required in other Sections
23 of this Code in a timely manner.
24 (Source: P.A. 94-1067, eff. 8-1-06; 95-536, eff. 1-1-08.)
 
25     (30 ILCS 500/45-90 new)

 

 

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1     Sec. 45-90. Encouragement to hire qualified individuals
2 with a disability. A chief procurement officer may, as part of
3 any solicitation, encourage prospective vendors to consider
4 hiring qualified individuals with a disability and to notify
5 them of any available financial incentives or other advantages
6 associated with hiring such persons.
 
7     Section 25. The Illinois Income Tax Act is amended by
8 adding Sections 218, 219, and 220 as follows:
 
9     (35 ILCS 5/218 new)
10     Sec. 218. Credit for wages paid to employees with a
11 disability.
12     (a) For taxable years ending on or after December 31, 2008,
13 each taxpayer who, during the taxable year, pays wages to an
14 employee with a disability is entitled to credit against the
15 tax imposed by subsections (a) and (b) of Section 201 of this
16 Act in an amount set forth under subsections (b) and (c) of
17 this Section.
18     (b) For a taxpayer who is a large business, the amount of
19 the credit under this Section is:
20         (1) an amount equal to 45% of up to the first $6,000 of
21     wages paid to each full-time employee with a disability
22     during his or her second consecutive year of employment
23     with the taxpayer; and
24         (2) an amount equal to 30% of up to the first $6,000 of

 

 

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1     wages paid to each part-time employee with a disability
2     during his or her second consecutive year of employment
3     with the taxpayer.
4     (c) For a taxpayer who is a small business, the amount of
5 the credit under this Section is:
6         (1) if the taxpayer receives the federal Work
7     Opportunity Tax Credit and if at least 20% of the
8     taxpayer's employees are employees with a disability, then
9     an amount equal to:
10             (A) 45% of up to the first $6,000 of wages and 5%
11         of up to the second $6,000 of wages paid to each
12         full-time employee with a disability during his or her
13         second consecutive year of employment with the
14         taxpayer; and
15             (B) 30% of up to the first $6,000 of wages and 3%
16         of up to the second $6,000 of wages paid to each
17         part-time employee with a disability during his or her
18         second consecutive year of employment with the
19         taxpayer; or
20         (2) if the taxpayer does not receive the federal Work
21     Opportunity Tax Credit or if less than 20% of the
22     taxpayer's employees are employees with a disability, then
23     an amount equal to:
24             (A) 45% of up to the first $6,000 of wages and 7%
25         of up to the second $6,000 of wages paid to each
26         full-time employee with a disability during his or her

 

 

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1         second consecutive year of employment with the
2         taxpayer, but not to exceed $420 for any one employee
3         or $2,100 for all employees; and
4             (B) 30% of up to the first $6,000 of wages and 5%
5         of up to the second $6,000 of wages paid to each
6         part-time employee with a disability during his or her
7         second consecutive year of employment with the
8         taxpayer, but not to exceed $300 for any employee or
9         $1,500 for all employees.
10     (c) A taxpayer may take this credit in only one taxable
11 year with respect to any one employee with a disability.
12 Throughout all taxable years, no more than one taxpayer may
13 claim a credit under this Section with respect to wages paid to
14 any one employee with a disability.
15     (d) It is unlawful for a taxpayer to intentionally
16 manipulate the number of employees for the purpose of obtaining
17 a credit under this Section. Each violation of this subsection
18 is a business offense subject to a fine of not less than
19 $5,000.
20     (e) For partners, shareholders of Subchapter S
21 corporations, and owners of limited liability companies, if the
22 liability company is treated as a partnership for purposes of
23 federal and State income taxation, there shall be allowed a
24 credit under this Section to be determined in accordance with
25 the determination of income and distributive share of income
26 under Sections 702 and 704 and Subchapter S of the Internal

 

 

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1 Revenue Code.
2     (f) The credit under this Section may not be carried
3 forward or back and may not reduce the taxpayer's liability to
4 less than zero.
5     (g) The Department, in cooperation with the Department of
6 Human Services, must adopt rules to administer this Section.
7     (h) This Section is exempt from the provisions of Section
8 250 of this Act.
9     (i) For the purposes of this Section:
10     "Employee with a disability" means an employee of the
11 taxpayer who has been certified by the Department of Human
12 Services as (i) meeting the definition of an "individual with a
13 disability" under the federal Americans with Disabilities Act
14 of 1990 and (ii) having a disability that constitutes an
15 impediment to obtaining or maintaining employment or to making
16 the transition from school to work.
17     "Full-time employee with a disability" means an employee
18 with a disability employed for at least 35 hours per week.
19     "Large business" means a business concern that is not a
20 small business.
21     "Part-time employee with a disability" means an employee
22 with a disability employed for at least 10 hours per week.
23     "Small business" means a business concern, including its
24 affiliates, that is independently owned and operated, not
25 dominant in its field, and employs fewer than 100 employees or
26 has gross annual sales of less than $3,000,000.

 

 

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1     "Year" means a 12-month period.
 
2     (35 ILCS 5/219 new)
3     Sec. 219. Credit for employment of employees with a
4 disability receiving State services.
5     (a) For taxable years ending on or after December 31, 2008,
6 each taxpayer is entitled to a credit against the tax imposed
7 by subsections (a) and (b) of Section 201 in an amount equal
8 to: (i) $5,000 for each net new qualified employee with a
9 disability hired on a full-time basis by the taxpayer during
10 the taxable year; and (ii) $2,000 for each net new qualified
11 employee with a disability hired on a part-time basis by the
12 taxpayer during the taxable year.
13     (b) It is unlawful for a taxpayer to intentionally
14 manipulate the number of employees for the purpose of obtaining
15 a credit under this Section. Each violation of this subsection
16 is a business offense subject to a fine of not less than
17 $5,000.
18     (c) If the taxpayer is a partnership or Subchapter S
19 corporation, the credit is allowed to the partners or
20 shareholders in accordance with the determination of income and
21 distributive share of income under Sections 702 and 704 and
22 Subchapter S of the Internal Revenue Code.
23     (d) The credit may not be carried forward or back. In no
24 event shall a credit under this Section reduce the taxpayer's
25 liability to less than zero.

 

 

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1     (e) The Department, in cooperation with the Department of
2 Human Services, must adopt rules to administer this Section.
3     (f) This Section is exempt from the provisions of Section
4 250 of this Act.
5     (g) For the purposes of this Section:
6     "Full-time" means employment for at least 35 hours per week
7 for at least 12 consecutive months.
8     "Net new employees with a disability" means the number of
9 Illinois-based employees with a disability on the taxpayer's
10 withholding rolls on the last day of the current taxable year
11 less the number of Illinois-based employees with a disability
12 on the taxpayer's withholding rolls on the last day of the
13 immediately preceding taxable year.
14     "Part-time" means employment for at least 10 hours per week
15 for at least 12 consecutive months.
16     "Qualified employee with a disability" means a employee
17 with a disability, as defined under subsection (i) of Section
18 218, who, at the time that he or she is hired by the taxpayer,
19 receives assistance that is directly related to his or her
20 disability and that is administered under a program operated by
21 the Department of Human Services or the Department of
22 Healthcare and Family Services.
 
23     (35 ILCS 5/220 new)
24     Sec. 220. Credit for individuals with a disability.
25     (a) For taxable years ending on or after December 31, 2008,

 

 

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1 each taxpayer who is a qualified individual with a disability
2 is entitled to a credit against the tax imposed by subsections
3 (a) and (b) of Section 201 in an amount equal to 25% of the tax
4 otherwise imposed on that individual under subsections (a) and
5 (b) of Section 201.
6     (b) The credit may not be carried forward or back. In no
7 event shall a credit under this Section reduce the taxpayer's
8 liability to less than zero.
9     (c) The Department, in cooperation with the Department of
10 Human Services, must adopt rules to administer this Section.
11     (d) This Section is exempt from the provisions of Section
12 250 of this Act.
13     (e) For the purposes of this Section, "qualified individual
14 with a disability" means an individual who has been certified
15 by the Department of Human Services as (i) meeting the
16 definition of an "individual with a disability" under the
17 federal Americans with Disabilities Act of 1990 and (ii) having
18 a disability that constitutes an impediment to obtaining or
19 maintaining employment or to making the transition from school
20 to work.
 
21     Section 99. Effective date. This Act takes effect upon
22 becoming law.

 

 

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1 INDEX
2 Statutes amended in order of appearance
3     20 ILCS 405/405-122 new
4     20 ILCS 605/605-813 new
5     20 ILCS 1305/10-56 new
6     30 ILCS 500/15-25
7     30 ILCS 500/45-90 new
8     35 ILCS 5/218 new
9     35 ILCS 5/219 new
10     35 ILCS 5/220 new