Full Text of HB2087 103rd General Assembly
HB2087 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 HB2087 Introduced 2/7/2023, by Rep. Anthony DeLuca SYNOPSIS AS INTRODUCED: |
| 30 ILCS 115/2 | from Ch. 85, par. 612 | 35 ILCS 5/901 | |
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Amends the Illinois Income Tax Act. Provides that the following amounts shall be deposited into the Local Government Distributive Fund as the revenue is realized from the specified taxes: (i) 8% of the net revenue realized from the tax imposed under the Act upon individuals, trusts, and estates; (ii) 8% of the net revenue realized from the tax imposed by the Act upon electing pass-through entities; and (iii) 9.11% of the net revenue realized from the tax imposed by the Act upon corporations. Amends the State Revenue Sharing Act to provide that amounts paid into the Local Government Distributive Fund are appropriated on a continuing basis. Effective July 1, 2023.
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| | A BILL FOR |
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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 Revenue Sharing Act is amended by | 5 | | changing Section 2 as follows:
| 6 | | (30 ILCS 115/2) (from Ch. 85, par. 612)
| 7 | | Sec. 2. Allocation and Disbursement. | 8 | | (a) As soon as may be after the
first day of each month, | 9 | | the Department of Revenue shall allocate among the
several | 10 | | municipalities and counties of this State the amount available | 11 | | in
the Local Government Distributive Fund and in the Income | 12 | | Tax Surcharge
Local Government Distributive Fund, determined | 13 | | as provided in Sections 1
and 1a above. Except as provided in | 14 | | Sections 13 and 13.1 of this Act, the
Department shall then | 15 | | certify such allocations to the State Comptroller,
who shall | 16 | | pay over to the several municipalities and
counties the | 17 | | respective amounts allocated to them. The amount of such
Funds | 18 | | allocable to each such municipality and county shall be in
| 19 | | proportion to the number of individual residents of such | 20 | | municipality or
county to the total population of the State, | 21 | | determined in each case on
the basis of the latest census of | 22 | | the State, municipality or county
conducted by the Federal | 23 | | government and certified by the Secretary of
State and for |
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| 1 | | annexations to municipalities, the latest Federal, State
or | 2 | | municipal census of the annexed area which has been certified | 3 | | by the
Department of Revenue. Allocations to the City of | 4 | | Chicago under this Section
are subject to Section 6 of the | 5 | | Hotel Operators' Occupation Tax Act. For the
purpose of this | 6 | | Section,
the number of individual residents of a county shall | 7 | | be reduced by the
number of individuals residing therein in | 8 | | municipalities, but the number
of individual residents of the | 9 | | State, county and municipality shall
reflect the latest census | 10 | | of any of them. The amounts transferred into the
Local | 11 | | Government Distributive Fund pursuant to Section 9 of the Use | 12 | | Tax
Act, Section 9 of the Service Use Tax Act, Section 9 of the | 13 | | Service
Occupation Tax Act, and Section 3 of the Retailers' | 14 | | Occupation Tax Act,
each as now or hereafter amended, pursuant | 15 | | to the amendments of such
Sections by Public Act 85-1135, | 16 | | shall be distributed as provided in said
Sections.
| 17 | | (b) It is the intent of the General Assembly that | 18 | | allocations made under this Section shall be made in a fair and | 19 | | equitable manner. Accordingly, the clerk of any municipality | 20 | | to which territory has been annexed, or from which territory | 21 | | has been disconnected, shall notify the Department of Revenue | 22 | | in writing of that annexation or disconnection and shall (1) | 23 | | state the number of residents within the territory that was | 24 | | annexed or disconnected, based on the last census conducted by | 25 | | the federal, State, or municipal government and certified by | 26 | | the Illinois Secretary of State, and (2) furnish therewith a |
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| 1 | | certified copy of the plat of annexation or, in the case of | 2 | | disconnection, the ordinance, final judgment, or resolution of | 3 | | disconnection together with an accurate depiction of the | 4 | | territory disconnected. The county in which the annexed or | 5 | | disconnected territory is located shall verify that the number | 6 | | of residents stated on the written notice that is to be sent to | 7 | | the Department of Revenue is true and accurate. The verified | 8 | | statement of the county shall accompany the written notice. | 9 | | However, if the county does not respond to the municipality's | 10 | | request for verification within 30 days, this verification | 11 | | requirement shall be waived. The written notice shall be | 12 | | provided to the Department of Revenue (1) within 30 days after | 13 | | the effective date of this amendatory Act of the 96th General | 14 | | Assembly for disconnections occurring after January 1, 2007 | 15 | | and before the effective date of this amendatory Act of the | 16 | | 96th General Assembly or (2) within 30 days after the | 17 | | annexation or disconnection for annexations or disconnections | 18 | | occurring on or after the effective date of this amendatory | 19 | | Act of the 96th General Assembly. For purposes of this | 20 | | Section, a disconnection or annexation through court order is | 21 | | deemed to be effective 30 days after the entry of a final | 22 | | judgment order, unless stayed pending appeal. Thereafter, the | 23 | | monthly allocation made to the municipality and to any other | 24 | | municipality or county affected by the annexation or | 25 | | disconnection shall be adjusted in accordance with this | 26 | | Section to reflect the change in residency of the residents of |
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| 1 | | the territory that was annexed or disconnected. The adjustment | 2 | | shall be made no later than 30 days after the Department of | 3 | | Revenue's receipt of the written notice of annexation or | 4 | | disconnection described in this Section. | 5 | | (c) All amounts paid into the Local Government | 6 | | Distributive Fund in accordance with this Section and | 7 | | allocated pursuant to this Act are appropriated on a | 8 | | continuing basis. | 9 | | (Source: P.A. 96-1040, eff. 7-14-10.)
| 10 | | Section 10. The Illinois Income Tax Act is amended by | 11 | | changing Section 901 as follows:
| 12 | | (35 ILCS 5/901)
| 13 | | Sec. 901. Collection authority. | 14 | | (a) In general. The Department shall collect the taxes | 15 | | imposed by this Act. The Department
shall collect certified | 16 | | past due child support amounts under Section 2505-650
of the | 17 | | Department of Revenue Law of the
Civil Administrative Code of | 18 | | Illinois. Except as
provided in subsections (b), (c), (e), | 19 | | (f), (g), and (h) of this Section, money collected
pursuant to | 20 | | subsections (a) and (b) of Section 201 of this Act shall be
| 21 | | paid into the General Revenue Fund in the State treasury; | 22 | | money
collected pursuant to subsections (c) and (d) of Section | 23 | | 201 of this Act
shall be paid into the Personal Property Tax | 24 | | Replacement Fund, a special
fund in the State Treasury; and |
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| 1 | | money collected under Section 2505-650 of the
Department of | 2 | | Revenue Law of the
Civil Administrative Code of Illinois shall | 3 | | be paid
into the
Child Support Enforcement Trust Fund, a | 4 | | special fund outside the State
Treasury, or
to the State
| 5 | | Disbursement Unit established under Section 10-26 of the | 6 | | Illinois Public Aid
Code, as directed by the Department of | 7 | | Healthcare and Family Services. | 8 | | (b) Local Government Distributive Fund. | 9 | | Beginning August 1, 2017 and continuing through July 31, | 10 | | 2022, the Treasurer shall transfer each month from the General | 11 | | Revenue Fund to the Local Government Distributive Fund an | 12 | | amount equal to the sum of: (i) 6.06% (10% of the ratio of the | 13 | | 3% individual income tax rate prior to 2011 to the 4.95% | 14 | | individual income tax rate after July 1, 2017) of the net | 15 | | revenue realized from the tax imposed by subsections (a) and | 16 | | (b) of Section 201 of this Act upon individuals, trusts, and | 17 | | estates during the preceding month; (ii) 6.85% (10% of the | 18 | | ratio of the 4.8% corporate income tax rate prior to 2011 to | 19 | | the 7% corporate income tax rate after July 1, 2017) of the net | 20 | | revenue realized from the tax imposed by subsections (a) and | 21 | | (b) of Section 201 of this Act upon corporations during the | 22 | | preceding month; and (iii) beginning February 1, 2022, 6.06% | 23 | | of the net revenue realized from the tax imposed by subsection | 24 | | (p) of Section 201 of this Act upon electing pass-through | 25 | | entities. | 26 | | Beginning August 1, 2022 and until June 30, 2023 , the |
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| 1 | | Treasurer shall transfer each month from the General Revenue | 2 | | Fund to the Local Government Distributive Fund an amount equal | 3 | | to the sum of: (i) 6.16% of the net revenue realized from the | 4 | | tax imposed by subsections (a) and (b) of Section 201 of this | 5 | | Act upon individuals, trusts, and estates during the preceding | 6 | | month; (ii) 6.85% of the net revenue realized from the tax | 7 | | imposed by subsections (a) and (b) of Section 201 of this Act | 8 | | upon corporations during the preceding month; and (iii) 6.16% | 9 | | of the net revenue realized from the tax imposed by subsection | 10 | | (p) of Section 201 of this Act upon electing pass-through | 11 | | entities. | 12 | | Beginning July 1, 2023, the following amounts shall be | 13 | | deposited into the Local Government Distributive Fund as the | 14 | | revenue is realized from the specified taxes: (i) 8% of the net | 15 | | revenue realized from the tax imposed by subsections (a) and | 16 | | (b) of Section 201 of this Act upon individuals, trusts, and | 17 | | estates; (ii) 8% of the net revenue realized from the tax | 18 | | imposed by subsection (p) of Section 201 of this Act upon | 19 | | electing pass-through entities; and (iii) 9.11% of the net | 20 | | revenue realized from the tax imposed by subsections (a) and | 21 | | (b) of Section 201 of this Act upon corporations. | 22 | | Net revenue realized for a month shall be defined as the
| 23 | | revenue from the tax imposed by subsections (a) and (b) of | 24 | | Section 201 of this
Act which is deposited in the General | 25 | | Revenue Fund, the Education Assistance
Fund, the Income Tax | 26 | | Surcharge Local Government Distributive Fund, the Fund for the |
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| 1 | | Advancement of Education, and the Commitment to Human Services | 2 | | Fund during the
month minus the amount paid out of the General | 3 | | Revenue Fund in State warrants
during that same month as | 4 | | refunds to taxpayers for overpayment of liability
under the | 5 | | tax imposed by subsections (a) and (b) of Section 201 of this | 6 | | Act. | 7 | | Notwithstanding any provision of law to the contrary, | 8 | | beginning on July 6, 2017 (the effective date of Public Act | 9 | | 100-23), those amounts required under this subsection (b) to | 10 | | be transferred by the Treasurer into the Local Government | 11 | | Distributive Fund from the General Revenue Fund shall be | 12 | | directly deposited into the Local Government Distributive Fund | 13 | | as the revenue is realized from the tax imposed by subsections | 14 | | (a) and (b) of Section 201 of this Act. | 15 | | (c) Deposits Into Income Tax Refund Fund. | 16 | | (1) Beginning on January 1, 1989 and thereafter, the | 17 | | Department shall
deposit a percentage of the amounts | 18 | | collected pursuant to subsections (a)
and (b)(1), (2), and | 19 | | (3) of Section 201 of this Act into a fund in the State
| 20 | | treasury known as the Income Tax Refund Fund. Beginning | 21 | | with State fiscal year 1990 and for each fiscal year
| 22 | | thereafter, the percentage deposited into the Income Tax | 23 | | Refund Fund during a
fiscal year shall be the Annual | 24 | | Percentage. For fiscal year 2011, the Annual Percentage | 25 | | shall be 8.75%. For fiscal year 2012, the Annual | 26 | | Percentage shall be 8.75%. For fiscal year 2013, the |
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| 1 | | Annual Percentage shall be 9.75%. For fiscal year 2014, | 2 | | the Annual Percentage shall be 9.5%. For fiscal year 2015, | 3 | | the Annual Percentage shall be 10%. For fiscal year 2018, | 4 | | the Annual Percentage shall be 9.8%. For fiscal year 2019, | 5 | | the Annual Percentage shall be 9.7%. For fiscal year 2020, | 6 | | the Annual Percentage shall be 9.5%. For fiscal year 2021, | 7 | | the Annual Percentage shall be 9%. For fiscal year 2022, | 8 | | the Annual Percentage shall be 9.25%. For fiscal year | 9 | | 2023, the Annual Percentage shall be 9.25%. For all other
| 10 | | fiscal years, the
Annual Percentage shall be calculated as | 11 | | a fraction, the numerator of which
shall be the amount of | 12 | | refunds approved for payment by the Department during
the | 13 | | preceding fiscal year as a result of overpayment of tax | 14 | | liability under
subsections (a) and (b)(1), (2), and (3) | 15 | | of Section 201 of this Act plus the
amount of such refunds | 16 | | remaining approved but unpaid at the end of the
preceding | 17 | | fiscal year, minus the amounts transferred into the Income | 18 | | Tax
Refund Fund from the Tobacco Settlement Recovery Fund, | 19 | | and
the denominator of which shall be the amounts which | 20 | | will be collected pursuant
to subsections (a) and (b)(1), | 21 | | (2), and (3) of Section 201 of this Act during
the | 22 | | preceding fiscal year; except that in State fiscal year | 23 | | 2002, the Annual
Percentage shall in no event exceed 7.6%. | 24 | | The Director of Revenue shall
certify the Annual | 25 | | Percentage to the Comptroller on the last business day of
| 26 | | the fiscal year immediately preceding the fiscal year for |
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| 1 | | which it is to be
effective. | 2 | | (2) Beginning on January 1, 1989 and thereafter, the | 3 | | Department shall
deposit a percentage of the amounts | 4 | | collected pursuant to subsections (a)
and (b)(6), (7), and | 5 | | (8), (c) and (d) of Section 201
of this Act into a fund in | 6 | | the State treasury known as the Income Tax
Refund Fund. | 7 | | Beginning
with State fiscal year 1990 and for each fiscal | 8 | | year thereafter, the
percentage deposited into the Income | 9 | | Tax Refund Fund during a fiscal year
shall be the Annual | 10 | | Percentage. For fiscal year 2011, the Annual Percentage | 11 | | shall be 17.5%. For fiscal year 2012, the Annual | 12 | | Percentage shall be 17.5%. For fiscal year 2013, the | 13 | | Annual Percentage shall be 14%. For fiscal year 2014, the | 14 | | Annual Percentage shall be 13.4%. For fiscal year 2015, | 15 | | the Annual Percentage shall be 14%. For fiscal year 2018, | 16 | | the Annual Percentage shall be 17.5%. For fiscal year | 17 | | 2019, the Annual Percentage shall be 15.5%. For fiscal | 18 | | year 2020, the Annual Percentage shall be 14.25%. For | 19 | | fiscal year 2021, the Annual Percentage shall be 14%. For | 20 | | fiscal year 2022, the Annual Percentage shall be 15%. For | 21 | | fiscal year 2023, the Annual Percentage shall be 14.5%. | 22 | | For all other fiscal years, the Annual
Percentage shall be | 23 | | calculated
as a fraction, the numerator of which shall be | 24 | | the amount of refunds
approved for payment by the | 25 | | Department during the preceding fiscal year as
a result of | 26 | | overpayment of tax liability under subsections (a) and |
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| 1 | | (b)(6),
(7), and (8), (c) and (d) of Section 201 of this | 2 | | Act plus the
amount of such refunds remaining approved but | 3 | | unpaid at the end of the
preceding fiscal year, and the | 4 | | denominator of
which shall be the amounts which will be | 5 | | collected pursuant to subsections (a)
and (b)(6), (7), and | 6 | | (8), (c) and (d) of Section 201 of this Act during the
| 7 | | preceding fiscal year; except that in State fiscal year | 8 | | 2002, the Annual
Percentage shall in no event exceed 23%. | 9 | | The Director of Revenue shall
certify the Annual | 10 | | Percentage to the Comptroller on the last business day of
| 11 | | the fiscal year immediately preceding the fiscal year for | 12 | | which it is to be
effective. | 13 | | (3) The Comptroller shall order transferred and the | 14 | | Treasurer shall
transfer from the Tobacco Settlement | 15 | | Recovery Fund to the Income Tax Refund
Fund (i) | 16 | | $35,000,000 in January, 2001, (ii) $35,000,000 in January, | 17 | | 2002, and
(iii) $35,000,000 in January, 2003. | 18 | | (d) Expenditures from Income Tax Refund Fund. | 19 | | (1) Beginning January 1, 1989, money in the Income Tax | 20 | | Refund Fund
shall be expended exclusively for the purpose | 21 | | of paying refunds resulting
from overpayment of tax | 22 | | liability under Section 201 of this Act
and for
making | 23 | | transfers pursuant to this subsection (d), except that in | 24 | | State fiscal years 2022 and 2023, moneys in the Income Tax | 25 | | Refund Fund shall also be used to pay one-time rebate | 26 | | payments as provided under Sections 208.5 and 212.1. |
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| 1 | | (2) The Director shall order payment of refunds | 2 | | resulting from
overpayment of tax liability under Section | 3 | | 201 of this Act from the
Income Tax Refund Fund only to the | 4 | | extent that amounts collected pursuant
to Section 201 of | 5 | | this Act and transfers pursuant to this subsection (d)
and | 6 | | item (3) of subsection (c) have been deposited and | 7 | | retained in the
Fund. | 8 | | (3) As soon as possible after the end of each fiscal | 9 | | year, the Director
shall
order transferred and the State | 10 | | Treasurer and State Comptroller shall
transfer from the | 11 | | Income Tax Refund Fund to the Personal Property Tax
| 12 | | Replacement Fund an amount, certified by the Director to | 13 | | the Comptroller,
equal to the excess of the amount | 14 | | collected pursuant to subsections (c) and
(d) of Section | 15 | | 201 of this Act deposited into the Income Tax Refund Fund
| 16 | | during the fiscal year over the amount of refunds | 17 | | resulting from
overpayment of tax liability under | 18 | | subsections (c) and (d) of Section 201
of this Act paid | 19 | | from the Income Tax Refund Fund during the fiscal year. | 20 | | (4) As soon as possible after the end of each fiscal | 21 | | year, the Director shall
order transferred and the State | 22 | | Treasurer and State Comptroller shall
transfer from the | 23 | | Personal Property Tax Replacement Fund to the Income Tax
| 24 | | Refund Fund an amount, certified by the Director to the | 25 | | Comptroller, equal
to the excess of the amount of refunds | 26 | | resulting from overpayment of tax
liability under |
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| 1 | | subsections (c) and (d) of Section 201 of this Act paid
| 2 | | from the Income Tax Refund Fund during the fiscal year | 3 | | over the amount
collected pursuant to subsections (c) and | 4 | | (d) of Section 201 of this Act
deposited into the Income | 5 | | Tax Refund Fund during the fiscal year. | 6 | | (4.5) As soon as possible after the end of fiscal year | 7 | | 1999 and of each
fiscal year
thereafter, the Director | 8 | | shall order transferred and the State Treasurer and
State | 9 | | Comptroller shall transfer from the Income Tax Refund Fund | 10 | | to the General
Revenue Fund any surplus remaining in the | 11 | | Income Tax Refund Fund as of the end
of such fiscal year; | 12 | | excluding for fiscal years 2000, 2001, and 2002
amounts | 13 | | attributable to transfers under item (3) of subsection (c) | 14 | | less refunds
resulting from the earned income tax credit, | 15 | | and excluding for fiscal year 2022 amounts attributable to | 16 | | transfers from the General Revenue Fund authorized by | 17 | | Public Act 102-700 this amendatory Act of the 102nd | 18 | | General Assembly . | 19 | | (5) This Act shall constitute an irrevocable and | 20 | | continuing
appropriation from the Income Tax Refund Fund | 21 | | for the purposes of (i) paying
refunds upon the order of | 22 | | the Director in accordance with the provisions of
this | 23 | | Section and (ii) paying one-time rebate payments under | 24 | | Sections 208.5 and 212.1. | 25 | | (e) Deposits into the Education Assistance Fund and the | 26 | | Income Tax
Surcharge Local Government Distributive Fund. On |
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| 1 | | July 1, 1991, and thereafter, of the amounts collected | 2 | | pursuant to
subsections (a) and (b) of Section 201 of this Act, | 3 | | minus deposits into the
Income Tax Refund Fund, the Department | 4 | | shall deposit 7.3% into the
Education Assistance Fund in the | 5 | | State Treasury. Beginning July 1, 1991,
and continuing through | 6 | | January 31, 1993, of the amounts collected pursuant to
| 7 | | subsections (a) and (b) of Section 201 of the Illinois Income | 8 | | Tax Act, minus
deposits into the Income Tax Refund Fund, the | 9 | | Department shall deposit 3.0%
into the Income Tax Surcharge | 10 | | Local Government Distributive Fund in the State
Treasury. | 11 | | Beginning February 1, 1993 and continuing through June 30, | 12 | | 1993, of
the amounts collected pursuant to subsections (a) and | 13 | | (b) of Section 201 of the
Illinois Income Tax Act, minus | 14 | | deposits into the Income Tax Refund Fund, the
Department shall | 15 | | deposit 4.4% into the Income Tax Surcharge Local Government
| 16 | | Distributive Fund in the State Treasury. Beginning July 1, | 17 | | 1993, and
continuing through June 30, 1994, of the amounts | 18 | | collected under subsections
(a) and (b) of Section 201 of this | 19 | | Act, minus deposits into the Income Tax
Refund Fund, the | 20 | | Department shall deposit 1.475% into the Income Tax Surcharge
| 21 | | Local Government Distributive Fund in the State Treasury. | 22 | | (f) Deposits into the Fund for the Advancement of | 23 | | Education. Beginning February 1, 2015, the Department shall | 24 | | deposit the following portions of the revenue realized from | 25 | | the tax imposed upon individuals, trusts, and estates by | 26 | | subsections (a) and (b) of Section 201 of this Act, minus |
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| 1 | | deposits into the Income Tax Refund Fund, into the Fund for the | 2 | | Advancement of Education: | 3 | | (1) beginning February 1, 2015, and prior to February | 4 | | 1, 2025, 1/30; and | 5 | | (2) beginning February 1, 2025, 1/26. | 6 | | If the rate of tax imposed by subsection (a) and (b) of | 7 | | Section 201 is reduced pursuant to Section 201.5 of this Act, | 8 | | the Department shall not make the deposits required by this | 9 | | subsection (f) on or after the effective date of the | 10 | | reduction. | 11 | | (g) Deposits into the Commitment to Human Services Fund. | 12 | | Beginning February 1, 2015, the Department shall deposit the | 13 | | following portions of the revenue realized from the tax | 14 | | imposed upon individuals, trusts, and estates by subsections | 15 | | (a) and (b) of Section 201 of this Act, minus deposits into the | 16 | | Income Tax Refund Fund, into the Commitment to Human Services | 17 | | Fund: | 18 | | (1) beginning February 1, 2015, and prior to February | 19 | | 1, 2025, 1/30; and | 20 | | (2) beginning February 1, 2025, 1/26. | 21 | | If the rate of tax imposed by subsection (a) and (b) of | 22 | | Section 201 is reduced pursuant to Section 201.5 of this Act, | 23 | | the Department shall not make the deposits required by this | 24 | | subsection (g) on or after the effective date of the | 25 | | reduction. | 26 | | (h) Deposits into the Tax Compliance and Administration |
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| 1 | | Fund. Beginning on the first day of the first calendar month to | 2 | | occur on or after August 26, 2014 (the effective date of Public | 3 | | Act 98-1098), each month the Department shall pay into the Tax | 4 | | Compliance and Administration Fund, to be used, subject to | 5 | | appropriation, to fund additional auditors and compliance | 6 | | personnel at the Department, an amount equal to 1/12 of 5% of | 7 | | the cash receipts collected during the preceding fiscal year | 8 | | by the Audit Bureau of the Department from the tax imposed by | 9 | | subsections (a), (b), (c), and (d) of Section 201 of this Act, | 10 | | net of deposits into the Income Tax Refund Fund made from those | 11 | | cash receipts. | 12 | | (Source: P.A. 101-8, see Section 99 for effective date; | 13 | | 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-636, eff. | 14 | | 6-10-20; 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-658, | 15 | | eff. 8-27-21; 102-699, eff. 4-19-22; 102-700, eff. 4-19-22; | 16 | | 102-813, eff. 5-13-22; revised 8-2-22.)
| 17 | | Section 99. Effective date. This Act takes effect July 1, | 18 | | 2023.
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