20 ILCS 605/605-1115

(20 ILCS 605/605-1115)

(Text of Section from P.A. 103-595)

Sec. 605-1115. Quantum computing campuses.

(a) As used in this Section:

"Data center" means a facility: (1) whose primary services are the storage, management, and processing of digital data; and (2) that is used to house (A) computer and network systems, including associated components such as servers, network equipment and appliances, telecommunications, and data storage systems, (B) systems for monitoring and managing infrastructure performance, (C) Internet-related equipment and services, (D) data communications connections, (E) environmental controls, (F) fire protection systems, and (G) security systems and services.

"Full-time equivalent job" means a job in which an employee works for a tenant of the quantum campus at a rate of at least 35 hours per week. Vacations, paid holidays, and sick time are included in this computation. Overtime is not considered a part of regular hours.

"Quantum computing campus" or "campus" is a contiguous area located in the State of Illinois that is designated by the Department as a quantum computing campus in order to support the demand for quantum computing research, development, and implementation for practical use. A quantum computing campus may include educational intuitions, nonprofit research and development organizations, and for-profit organizations serving as anchor tenants and joining tenants that, with approval from the Department, may change. Tenants located at the campus shall have direct and supporting roles in quantum computing activities. Eligible tenants include quantum computer operators and research facilities, data centers, manufacturers and assemblers of quantum computers and component parts, cryogenic or refrigeration facilities, and other facilities determined, by industry and academic leaders, to be fundamental to the research and development of quantum computing for practical solutions. Quantum computing shall include the research, development, and use of computing methods that generate and manipulate quantum bits in a controlled quantum state. This includes the use of photons, semiconductors, superconductors, trapped ions, and other industry and academically regarded methods for simulating quantum bits. Additionally, a quantum campus shall meet the following criteria:

(1) the campus must comprise a minimum of one-half square mile and not more than 4 square miles;

(2) the campus must contain tenants that demonstrate a substantial plan for using the designation to encourage participation by organizations owned by minorities, women, and persons with disabilities, as those terms are defined in the Business Enterprise for Minorities, Women, and Persons with Disabilities Act, and the hiring of minorities, women, and persons with disabilities;

(3) upon being placed in service, within 60 months after designation or incorporation into a campus, the owners of property located in a campus shall certify to the Department that the property is carbon neutral or has attained certification under one or more of the following green building standards:

(A) BREEAM for New Construction or BREEAM, In-Use;

(B) ENERGY STAR;

(C) Envision;

(D) ISO 50001-energy management;

(E) LEED for Building Design and Construction, or LEED for Operations and Maintenance;

(F) Green Globes for New Construction, or Green Globes for Existing Buildings;

(G) UL 3223; or

(H) an equivalent program approved by the Department.

(b) Tenants located in a designated quantum computing campus shall qualify for the following exemptions and credits:

(1) the Department may certify a taxpayer for an exemption from any State or local use tax or retailers' occupation tax on building materials that will be incorporated into real estate at a quantum computing campus;

(2) an exemption from the charges imposed under Section 9-222 of the Public Utilities Act, Section 5-10 of the Gas Use Tax Law, Section 2-4 of the Electricity Excise Tax Law, Section 2 of the Telecommunications Excise Tax Act, Section 10 of the Telecommunications Infrastructure Maintenance Fee Act, and Section 5-7 of the Simplified Municipal Telecommunications Tax Act; and

(3) a credit against the taxes imposed under subsections (a) and (b) of Section 201 of the Illinois Income Tax Act as provided in Section 241 of the Illinois Income Tax Act.

(c) Certificates of exemption and credit certificates under this Section shall be issued by the Department. Upon certification by the Department under this Section, the Department shall notify the Department of Revenue of the certification. The exemption status shall take effect within 3 months after certification of the taxpayer and notice to the Department of Revenue by the Department.

(d) Entities seeking to form a quantum computing campus must apply to the Department in the manner specified by the Department. Entities seeking to join an established campus must apply for an amendment to the existing campus. This application for amendment must be submitted to the Department with support from other campus members.

The Department shall determine the duration of certificates of exemption awarded under this Act. The duration of the certificates of exemption may not exceed 20 calendar years and one renewal for an additional 20 years.

The Department and any tenant located in a quantum computing campus seeking the benefits under this Section must enter into a memorandum of understanding that, at a minimum, provides:

(1) the details for determining the amount of capital investment to be made;

(2) the number of new jobs created;

(3) the timeline for achieving the capital investment and new job goals;

(4) the repayment obligation should those goals not be achieved and any conditions under which repayment by the tenant or tenants claiming the exemption shall be required;

(5) the duration of the exemptions; and

(6) other provisions as deemed necessary by the Department.

The Department shall, within 10 days after the designation, send a letter of notification to each member of the General Assembly whose legislative district or representative district contains all or part of the designated area.

(e) Beginning on July 1, 2025, and each year thereafter, the Department shall annually report to the Governor and the General Assembly on the outcomes and effectiveness of this amendatory Act of the 103rd General Assembly. The report shall include the following:

(1) the names of each tenant located within the quantum computing campus;

(2) the location of each quantum computing campus;

(3) the estimated value of the credits to be issued to quantum computing campus tenants;

(4) the number of new jobs and, if applicable, retained jobs pledged at each quantum computing campus; and

(5) whether or not the quantum computing campus is located in an underserved area, an energy transition zone, or an opportunity zone.

(f) Tenants at the quantum computing campus seeking a certificate of exemption related to the construction of required facilities shall require the contractor and all subcontractors to:

(1) comply with the requirements of Section 30-22 of the Illinois Procurement Code as those requirements apply to responsible bidders and to present satisfactory evidence of that compliance to the Department; and

(2) enter into a project labor agreement submitted to the Department.

(g) The Department shall not issue any new certificates of exemption under the provisions of this Section after July 1, 2030. This sunset shall not affect any existing certificates of exemption in effect on July 1, 2030.

(h) The Department shall adopt rules to implement and administer this Section.

(Source: P.A. 103-595, eff. 6-26-24.)

(Text of Section from P.A. 103-811)

(Section scheduled to be repealed on January 1, 2027)

Sec. 605-1115. Creative Economy Task Force.

(a) Subject to appropriation, the Creative Economy Task Force is created within the Department of Commerce and Economic Opportunity to create a strategic plan to develop the creative economy in this State.

(b) The Task Force shall consist of the following members:

(1) the Director of Commerce and Economic Opportunity or the Director's designee, who shall serve as chair of the Task Force;

(2) the Executive Director of the Illinois Arts Council or the Executive Director's designee, who shall serve as the vice-chair of the Task Force;

(3) one member appointed by the Speaker of the House of Representatives;

(4) one member appointed by the Minority Leader of the House of Representatives;

(5) one member appointed by the President of the Senate;

(6) one member appointed by the Minority Leader of the Senate;

(7) one member from the banking industry with experience in matters involving the federal Small Business Administration, appointed by the Governor;

(8) one member from a certified public accounting firm or other company with experience in financial modeling and the creative arts, appointed by the Governor;

(9) one member recommended by a statewide organization representing counties, appointed by the Governor;

(10) one member from an Illinois public institution of higher education or nonprofit research institution with experience in matters involving cultural arts, appointed by the Governor;

(11) the Director of Labor or the Director's designee; and

(12) five members from this State's arts community, appointed by the Governor, including, but not limited to, the following sectors:

(A) film, television, and video production;

(B) recorded audio and music production;

(C) animation production;

(D) video game development;

(E) live theater, orchestra, ballet, and opera;

(F) live music performance;

(G) visual arts, including sculpture, painting, graphic design, and photography;

(H) production facilities, such as film and television studios;

(I) live music or performing arts venues; and

(J) arts service organizations.

(c) No later than July 1, 2026, the Task Force shall collect and analyze data on the current state of the creative economy in this State and develop a strategic plan to improve this State's creative economy that can be rolled out in incremental phases to reach identified economic, social justice, and business development goals. The goal of the strategic plan shall be to ensure that this State is competitive with respect to attracting creative economy business, retaining talent within this State, and developing marketable content that can be exported for national and international consumption and monetization. The strategic plan shall address support for the creative community within historically marginalized communities, as well as the creative economy at large, and take into account the diverse interests, strengths, and needs of the people of this State. In developing the strategic plan for the creative economy in this State, the Task Force shall:

(1) identify existing studies of aspects affecting the creative economy, including studies relating to tax issues, legislation, finance, population and demographics, and employment;

(2) conduct a comparative analysis with other jurisdictions that have successfully developed creative economy plans and programs;

(3) conduct in-depth interviews to identify best practices for structuring a strategic plan for this State;

(4) evaluate existing banking models for financing creative economy projects in the private sector and develop a financial model to promote investment in this State's creative economy;

(5) evaluate existing federal, State, and local tax incentives and make recommendations for improvements to support the creative economy;

(6) identify the role that counties and cities play with respect to the strategic plan and the specific counties and cities that may need or want a stronger creative economy;

(7) identify opportunities for aligning with new business models and the integration of new technologies;

(8) identify the role that State education programs in the creative arts play in the creative economy and with respect to advancing the strategic plan;

(9) identify geographic areas with the least amount of access or opportunity for a creative economy;

(10) identify opportunities for earn-and-learn job training employment for students who have enrolled or completed a program in the arts, low-income or unemployed creative workers, and others with demonstrated interest in creative work in their communities; and

(11) identify existing initiatives and projects that can be used as models for earn-and-learn opportunities or as examples of best practices for earn-and-learn opportunities that can be replicated Statewide or in different regions.

(d) The Task Force shall submit its findings and recommendations to the General Assembly no later than July 1, 2026.

(e) Members of the Task Force shall serve without compensation but may be reimbursed for necessary expenses incurred in the performance of their duties. The Department of Commerce and Economic Opportunity shall provide administrative support to the Task Force.

(f) Appropriations for the Task Force may be used to support operational expenses of the Department, including entering into a contract with a third-party provider for administrative support.

(g) The Director or the Director's designee may, after issuing a request for proposals, designate a third-party provider to help facilitate Task Force meetings, compile information, and prepare the strategic plan described in subsection (c). A third-party provider contracted by the Director shall have experience conducting business in professional arts or experience in business development and drafting business plans and multidisciplinary planning documents.

(h) This Section is repealed January 1, 2027.

(Source: P.A. 103-811, eff. 8-9-24.)

(Text of Section from P.A. 103-882)

(Section scheduled to be repealed on June 1, 2026)

Sec. 605-1115. Task Force on Interjurisdictional Industrial Zoning Impacts.

(a) The General Assembly finds that industrial developments typically have regional impacts, both positive and negative. Those impacts extend beyond the zoning authority of the unit of local government where the development is located. Units of local government may experience impacts on public health, public safety, the environment, traffic, property values, population, and other considerations as a result of industrial development occurring outside of the their zoning jurisdiction, including areas adjacent to their borders.

(b) The Task Force on Interjurisdictional Industrial Zoning Impacts is created within the Department of Commerce and Economic Opportunity. The Task Force shall examine the following:

(1) current State and local zoning laws and policies related to large industrial developments;

(2) current State and local laws and policies related to annexation;

(3) State and local zoning and annexation laws and policies outside of Illinois;

(4) the potential impacts of large industrial developments on neighboring units of local government, including how those developments may affect residential communities;

(5) trends in industrial zoning across urban, suburban, and rural regions of Illinois;

(6) available methodologies to determine the impact of large industrial developments; and

(7) outcomes in recent zoning proceedings for large industrial developments or attempts to develop properties for large industrial purposes, including the recent attempt to convert a 101 acre campus in Lake County near Deerfield.

(c) The Task Force on Interjurisdictional Industrial Zoning Impacts shall consist of the following members:

(1) the Director of Commerce and Economic Opportunity or his or her designee;

(2) one member, appointed by the President of the Senate, representing a statewide organization of municipalities described in Section 1-8-1 of the Illinois Municipal Code;

(3) one member, appointed by the President of the Senate, representing a regional association of municipalities and mayors;

(4) one member, appointed by the President of the Senate, representing a regional association that represents the commercial real estate industry;

(5) one member, appointed by the Speaker of the House of Representatives, representing a statewide association representing counties;

(6) one member, appointed by the Speaker of the House of Representatives, representing a regional association of municipalities and mayors;

(7) one member, appointed by the Minority Leader of the Senate, representing a statewide professional economic development association;

(8) one member, appointed by the Minority Leader of the House of Representatives, representing a statewide association of park districts;

(9) one member representing a statewide labor organization, appointed by the Governor;

(10) one member representing the Office of the Governor, appointed by the Governor;

(11) one member of the Senate, appointed by the President of the Senate;

(12) one member of the Senate, appointed by the Minority Leader of the Senate;

(13) one member of the House of Representatives, appointed by the Speaker of the House of Representatives;

(14) one member of the House of Representatives, appointed by the Minority Leader of the House of Representatives; and

(15) one member representing a statewide manufacturing association, appointed by the Governor.

(d) The members of the Task Force shall serve without compensation. The Department of Commerce and Economic Opportunity shall provide administrative support to the Task Force.

(e) The Task Force shall meet at least once every 2 months. Upon the first meeting of the Task Force, the members of the Task Force shall elect a chairperson of the Task Force.

(f) The Task Force shall prepare a report on its findings concerning zoning for large industrial development and associated interjurisdictional impacts, including any recommendations. The report shall be submitted to the Governor and the General Assembly no later than December 31, 2025.

(g) This Section is repealed June 1, 2026.

(Source: P.A. 103-882, eff. 8-9-24.)