Illinois General Assembly - Full Text of HB0318
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Full Text of HB0318  102nd General Assembly




State of Illinois
2021 and 2022


Introduced 1/29/2021, by Rep. Jonathan Carroll


30 ILCS 105/5.935 new
30 ILCS 105/6z-114 new
35 ILCS 5/232 new
55 ILCS 5/5-1005  from Ch. 34, par. 5-1005

    Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the contributions made by the taxpayer to the Illinois Education Excellence Fund during the taxable year. Amends the State Finance Act. Creates the Illinois Education Excellence Fund. Provides that moneys in the Fund shall be used for public education purposes. Amends the Counties Code. Provides that the county board may establish a fund in the county treasury to accept contributions for public purposes. Provides that the county may provide for a credit against the taxpayer's property tax liability in an amount equal to the amount of the contribution. Effective immediately.

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1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The State Finance Act is amended by adding
5Sections 5.935 and 6z-114 as follows:
6    (30 ILCS 105/5.935 new)
7    Sec. 5.935. The Illinois Education Excellence Fund.
8    (30 ILCS 105/6z-114 new)
9    Sec. 6z-114. The Illinois Education Excellence Fund;
11    (a) The Illinois Education Excellence Fund is hereby
12created as a special fund in the State treasury. The Fund may
13accept contributions for exclusively public education
14purposes, as specified under Section 170 of the Internal
15Revenue Code relating to charitable contributions and gifts.
16All moneys in the Fund shall be used for those public education
17purposes, subject to appropriation by the General Assembly.
18"Public education purposes" includes, but is not limited to,
19early childhood education, elementary and secondary education,
20higher education, adult education, and teachers' employment
22    (b) The State Treasurer shall adopt any rules necessary or



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1appropriate to administer the Fund, including rules allowing
2the public to make monetary contributions to the Fund and
3obtain a certification from the Treasurer for the credit
4allowed under Section 229 of the Illinois Income Tax Act. The
5Treasurer shall certify the contribution amount eligible for
6credit within 45 days following receipt of the contribution
7and shall provide a copy of the certification, which may be
8provided electronically, to the taxpayer and the Department of
9Revenue as soon as possible after the certification.
10    Section 10. The Illinois Income Tax Act is amended by
11adding Section 232 as follows:
12    (35 ILCS 5/232 new)
13    Sec. 232. Contributions to the Illinois Education
14Excellence Fund.
15    (a) For taxable years ending after December 31, 2021 and
16before January 1, 2030, any individual taxpayer who makes a
17contribution to the Illinois Education Excellence Fund is
18entitled to a credit against the taxes imposed under
19subsections (a) and (b) of Section 201 in an amount equal to
20100% of the contributions made by the taxpayer to the Fund
21during the taxable year.
22    (b) For partners, shareholders of Subchapter S
23corporations, and owners of limited liability companies, if
24the liability company is treated as a partnership for the



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1purposes of federal and State income taxation, there shall be
2allowed a credit under this Section to be determined in
3accordance with the determination of income and distributive
4share of income under Sections 702 and 704 and Subchapter S of
5the Internal Revenue Code.
6    (c) In no event shall a credit under this Section reduce a
7taxpayer's liability to less than zero. If the amount of
8credit exceeds the tax liability for the year, the excess may
9be carried forward and applied to the tax liability for the 5
10taxable years following the excess credit year. The tax credit
11shall be applied to the earliest year for which there is a tax
12liability. If there are credits for more than one year that are
13available to offset liability, the earlier credit shall be
14applied first.
15    (d) This Section is exempt from the provisions of Section
17    Section 20. The Counties Code is amended by changing
18Section 5-1005 as follows:
19    (55 ILCS 5/5-1005)  (from Ch. 34, par. 5-1005)
20    Sec. 5-1005. Powers. Each county shall have power:
21        1. To purchase and hold the real and personal estate
22    necessary for the uses of the county, and to purchase and
23    hold, for the benefit of the county, real estate sold by
24    virtue of judicial proceedings in which the county is



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1    plaintiff.
2        2. To sell and convey or lease any real or personal
3    estate owned by the county.
4        3. To make all contracts and do all other acts in
5    relation to the property and concerns of the county
6    necessary to the exercise of its corporate powers.
7        4. To take all necessary measures and institute
8    proceedings to enforce all laws for the prevention of
9    cruelty to animals.
10        5. To purchase and hold or lease real estate upon
11    which may be erected and maintained buildings to be
12    utilized for purposes of agricultural experiments and to
13    purchase, hold and use personal property for the care and
14    maintenance of such real estate in connection with such
15    experimental purposes.
16        6. To cause to be erected, or otherwise provided,
17    suitable buildings for, and maintain a county hospital and
18    necessary branch hospitals and/or a county sheltered care
19    home or county nursing home for the care of such sick,
20    chronically ill or infirm persons as may by law be proper
21    charges upon the county, or upon other governmental units,
22    and to provide for the management of the same. The county
23    board may establish rates to be paid by persons seeking
24    care and treatment in such hospital or home in accordance
25    with their financial ability to meet such charges, either
26    personally or through a hospital plan or hospital



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1    insurance, and the rates to be paid by governmental units,
2    including the State, for the care of sick, chronically ill
3    or infirm persons admitted therein upon the request of
4    such governmental units. Any hospital maintained by a
5    county under this Section is authorized to provide any
6    service and enter into any contract or other arrangement
7    not prohibited for a hospital that is licensed under the
8    Hospital Licensing Act, incorporated under the General
9    Not-For-Profit Corporation Act, and exempt from taxation
10    under paragraph (3) of subsection (c) of Section 501 of
11    the Internal Revenue Code.
12        7. To contribute such sums of money toward erecting,
13    building, maintaining, and supporting any non-sectarian
14    public hospital located within its limits as the county
15    board of the county shall deem proper.
16        8. To purchase and hold real estate for the
17    preservation of forests, prairies and other natural areas
18    and to maintain and regulate the use thereof.
19        9. To purchase and hold real estate for the purpose of
20    preserving historical spots in the county, to restore,
21    maintain and regulate the use thereof and to donate any
22    historical spot to the State.
23        10. To appropriate funds from the county treasury to
24    be used in any manner to be determined by the board for the
25    suppression, eradication and control of tuberculosis among
26    domestic cattle in such county.



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1        11. To take all necessary measures to prevent forest
2    fires and encourage the maintenance and planting of trees
3    and the preservation of forests.
4        12. To authorize the closing on Saturday mornings of
5    all offices of all county officers at the county seat of
6    each county, and to otherwise regulate and fix the days
7    and the hours of opening and closing of such offices,
8    except when the days and the hours of opening and closing
9    of the office of any county officer are otherwise fixed by
10    law; but the power herein conferred shall not apply to the
11    office of State's Attorney and the offices of judges and
12    clerks of courts and, in counties of 500,000 or more
13    population, the offices of county clerk.
14        13. To provide for the conservation, preservation and
15    propagation of insectivorous birds through the expenditure
16    of funds provided for such purpose.
17        14. To appropriate funds from the county treasury and
18    expend the same for care and treatment of tuberculosis
19    residents.
20        15. In counties having less than 1,000,000
21    inhabitants, to take all necessary or proper steps for the
22    extermination of mosquitoes, flies or other insects within
23    the county.
24        16. To install an adequate system of accounts and
25    financial records in the offices and divisions of the
26    county, suitable to the needs of the office and in



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1    accordance with generally accepted principles of
2    accounting for governmental bodies, which system may
3    include such reports as the county board may determine.
4        17. To purchase and hold real estate for the
5    construction and maintenance of motor vehicle parking
6    facilities for persons using county buildings, but the
7    purchase and use of such real estate shall not be for
8    revenue producing purposes.
9        18. To acquire and hold title to real property located
10    within the county, or partly within and partly outside the
11    county by dedication, purchase, gift, legacy or lease, for
12    park and recreational purposes and to charge reasonable
13    fees for the use of or admission to any such park or
14    recreational area and to provide police protection for
15    such park or recreational area. Personnel employed to
16    provide such police protection shall be conservators of
17    the peace within such park or recreational area and shall
18    have power to make arrests on view of the offense or upon
19    warrants for violation of any of the ordinances governing
20    such park or recreational area or for any breach of the
21    peace in the same manner as the police in municipalities
22    organized and existing under the general laws of the
23    State. All such real property outside the county shall be
24    contiguous to the county and within the boundaries of the
25    State of Illinois.
26        19. To appropriate funds from the county treasury to



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1    be used to provide supportive social services designed to
2    prevent the unnecessary institutionalization of elderly
3    residents, or, for operation of, and equipment for, senior
4    citizen centers providing social services to elderly
5    residents.
6        20. To appropriate funds from the county treasury and
7    loan such funds to a county water commission created under
8    the "Water Commission Act", approved June 30, 1984, as now
9    or hereafter amended, in such amounts and upon such terms
10    as the county may determine or the county and the
11    commission may agree. The county shall not under any
12    circumstances be obligated to make such loans. The county
13    shall not be required to charge interest on any such
14    loans.
15        21. To appropriate and expend funds from the county
16    treasury for economic development purposes, including the
17    making of grants to any other governmental entity or
18    commercial enterprise deemed necessary or desirable for
19    the promotion of economic development in the county.
20        22. To lease space on a telecommunications tower to a
21    public or private entity.
22        23. In counties having a population of 100,000 or less
23    and a public building commission organized by the county
24    seat of the county, to cause to be erected or otherwise
25    provided, and to maintain or cause to be maintained,
26    suitable facilities to house students pursuing a



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1    post-secondary education at an academic institution
2    located within the county. The county may provide for the
3    management of the facilities.
4        24. For taxable years 2021 through 2028, to establish
5    a fund in the county treasury for the purpose of accepting
6    contributions from individual taxpayers for exclusively
7    public purposes, as specified under Section 170 of the
8    Internal Revenue Code relating to charitable contributions
9    and gifts. All moneys in the Fund shall be used for those
10    public purposes. The county may provide for a credit
11    against the taxpayer's property tax liability in an amount
12    equal to the amount of the contribution.
13    All contracts for the purchase of coal under this Section
14shall be subject to the provisions of "An Act concerning the
15use of Illinois mined coal in certain plants and
16institutions", filed July 13, 1937, as amended.
17(Source: P.A. 95-197, eff. 8-16-07; 95-813, eff. 1-1-09;
1896-622, eff. 8-24-09.)
19    Section 99. Effective date. This Act takes effect upon
20becoming law.