Full Text of HB4237 100th General Assembly
HB4237eng 100TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The State Finance Act is amended by adding | 5 | | Sections 5.886 and 6z-105 as follows: | 6 | | (30 ILCS 105/5.886 new) | 7 | | Sec. 5.886. The Illinois Education Excellence Fund. | 8 | | (30 ILCS 105/6z-105 new) | 9 | | Sec. 6z-105. The Illinois Education Excellence Fund; | 10 | | creation. | 11 | | (a) The Illinois Education Excellence Fund is hereby | 12 | | created as a special fund in the State treasury. The Fund may | 13 | | accept contributions for exclusively public education | 14 | | purposes, as specified under Section 170 of the Internal | 15 | | Revenue Code relating to charitable contributions and gifts. | 16 | | All moneys in the Fund shall be used for those public education | 17 | | purposes, subject to appropriation by the General Assembly. | 18 | | "Public education purposes" includes, but is not limited to, | 19 | | early childhood education, elementary and secondary education, | 20 | | higher education, adult education, and teachers' employment | 21 | | benefits. | 22 | | (b) The State Treasurer shall adopt any rules necessary or |
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| 1 | | appropriate to administer the Fund, including rules allowing | 2 | | the public to make monetary contributions to the Fund and | 3 | | obtain a certification from the Treasurer for the credit | 4 | | allowed under Section 228 of the Illinois Income Tax Act. The | 5 | | Treasurer shall certify the contribution amount eligible for | 6 | | credit within 45 days following receipt of the contribution and | 7 | | shall provide a copy of the certification to the taxpayer and | 8 | | the Department of Revenue as soon as possible after the | 9 | | certification. | 10 | | Section 10. The Illinois Income Tax Act is amended by | 11 | | adding Section 228 as follows: | 12 | | (35 ILCS 5/228 new) | 13 | | Sec. 228. Contributions to the Illinois Education | 14 | | Excellence Fund. | 15 | | (a) For taxable years ending after December 31, 2017 and | 16 | | before January 1, 2026, any individual taxpayer who makes a | 17 | | contribution to the Illinois Education Excellence Fund is | 18 | | entitled to a credit against the taxes imposed under | 19 | | subsections (a) and (b) of Section 201 in an amount equal to | 20 | | 100% of the contributions made by the taxpayer to the Fund | 21 | | during the taxable year. | 22 | | (b) For partners, shareholders of Subchapter S | 23 | | corporations, and owners of limited liability companies, if the | 24 | | liability company is treated as a partnership for the purposes |
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| 1 | | of federal and State income taxation, there shall be allowed a | 2 | | credit under this Section to be determined in accordance with | 3 | | the determination of income and distributive share of income | 4 | | under Sections 702 and 704 and Subchapter S of the Internal | 5 | | Revenue Code. | 6 | | (c) In no event shall a credit under this Section reduce a | 7 | | taxpayer's liability to less than zero. If the amount of credit | 8 | | exceeds the tax liability for the year, the excess may be | 9 | | carried forward and applied to the tax liability for the 5 | 10 | | taxable years following the excess credit year. The tax credit | 11 | | shall be applied to the earliest year for which there is a tax | 12 | | liability. If there are credits for more than one year that are | 13 | | available to offset liability, the earlier credit shall be | 14 | | applied first. | 15 | | (d) This Section is exempt from the provisions of Section | 16 | | 250. | 17 | | Section 20. The Counties Code is amended by changing | 18 | | Section 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 which | 11 | | may be
erected and maintained buildings to be utilized for | 12 | | purposes of
agricultural experiments and to purchase, hold | 13 | | and use personal property
for the care and maintenance of | 14 | | such real estate in connection with such
experimental | 15 | | 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 such | 4 | | governmental units. Any hospital
maintained by a county | 5 | | under this Section is authorized to provide any
service and | 6 | | enter into any contract or other arrangement not prohibited | 7 | | for
a hospital that is licensed under the Hospital | 8 | | 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 the | 11 | | 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 be | 24 | | 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 and | 7 | | the hours of opening and closing
of such offices, except | 8 | | when the days and the hours of opening and
closing of the | 9 | | office of any county officer are otherwise fixed by law;
| 10 | | 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
such | 15 | | park or recreational area. Personnel employed to provide | 16 | | such
police protection shall be conservators of the peace | 17 | | within such park or
recreational area and shall have power | 18 | | to make arrests on view of the
offense or upon warrants for | 19 | | violation of any of the ordinances
governing such park or | 20 | | recreational area or for any breach of the peace
in the | 21 | | same manner as the police in municipalities organized and
| 22 | | existing under the general laws of the State. All such real | 23 | | property outside
the county shall be contiguous to the | 24 | | county and within the boundaries of
the State of Illinois.
| 25 | | 19. To appropriate funds from the county treasury to be | 26 | | used
to provide supportive social services designed to |
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| 1 | | prevent the unnecessary
institutionalization of elderly | 2 | | residents, or, for operation of, and
equipment for, senior | 3 | | citizen centers providing social services to elderly
| 4 | | residents.
| 5 | | 20. To appropriate funds from the county treasury and | 6 | | loan such funds
to a county water commission created under | 7 | | the "Water Commission Act",
approved June 30, 1984, as now | 8 | | or hereafter amended, in such amounts and
upon such terms | 9 | | as the county may determine or the county and the
| 10 | | commission may agree. The county shall not under any | 11 | | circumstances be
obligated to make such loans. The county | 12 | | shall not be required to charge
interest on any such loans.
| 13 | | 21. To appropriate and expend funds from the county | 14 | | treasury for economic development purposes, including the | 15 | | making of grants to any other governmental entity or | 16 | | commercial enterprise deemed necessary or desirable for | 17 | | the promotion of economic development in the county.
| 18 | | 22. To lease space on a telecommunications tower to a | 19 | | public or private entity. | 20 | | 23. In counties having a population of 100,000 or less | 21 | | and a public building commission organized by the county | 22 | | seat of the county, to cause to be erected or otherwise | 23 | | provided, and to maintain or cause to be maintained, | 24 | | suitable facilities to house students pursuing a | 25 | | post-secondary education at an academic institution | 26 | | located within the county. The county may provide for the |
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| 1 | | management of the facilities. | 2 | | 24. For taxable years 2018 through 2025, to establish a | 3 | | fund in the county treasury for the purpose of accepting | 4 | | contributions from individual taxpayers for exclusively | 5 | | public purposes, as specified under Section 170 of the | 6 | | Internal Revenue Code relating to charitable contributions | 7 | | and gifts. All moneys in the Fund shall be used for those | 8 | | public purposes. The county may provide for a credit | 9 | | against the taxpayer's property tax liability in an amount | 10 | | equal to the amount of the contribution. | 11 | | All contracts for the purchase of coal under this Section | 12 | | shall be
subject to the provisions of "An Act concerning the | 13 | | use of Illinois mined
coal in certain plants and institutions", | 14 | | filed July 13, 1937, as amended.
| 15 | | (Source: P.A. 95-197, eff. 8-16-07; 95-813, eff. 1-1-09; | 16 | | 96-622, eff. 8-24-09.)
| 17 | | Section 99. Effective date. This Act takes effect upon | 18 | | becoming law.
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