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90_SB1937
30 ILCS 105/5.480 new
35 ILCS 5/901 from Ch. 120, par. 9-901
105 ILCS 5/2-3.126 new
Amends the School Code, the Illinois Income Tax Act, and
the State Finance Act. Creates the School Technology
Infrastructure Program to be administered by the State Board
of Education from appropriations made out of the School
Technology Infrastructure Fund created in the State Treasury.
Amends the Illinois Income Tax Act to require, beginning July
1, 1999, 1.4% of the amount of the income tax collected from
individuals, trusts, estates, and corporations (minus
deposits into the Income Tax Refund Fund) to be deposited
into the School Technology Infrastructure Fund. Provides for
matching grants to be made to school districts under the
program beginning November 1, 1999. Provides that the grants
are to be used by districts to finance, acquire, construct,
reconstruct, rehabilitate, improve, develop, and install
instructional technology, including computer hardware and
network infrastructure. Effective July 1, 1999.
SDS/bill0070/jwp
SDS/bill0070/jwp
1 AN ACT relating to a school capital and technology
2 infrastructure program, amending named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The State Finance Act is amended by adding
6 Section 5.480 as follows:
7 (30 ILCS 105/5.480 new)
8 Sec. 5.480. The State Technology Infrastructure Fund.
9 Section 10. The Illinois Income Tax Act is amended by
10 changing Section 901 as follows:
11 (35 ILCS 5/901) (from Ch. 120, par. 9-901)
12 Sec. 901. Collection Authority.
13 (a) In general.
14 The Department shall collect the taxes imposed by this
15 Act. The Department shall collect certified past due child
16 support amounts under Section 39b52 of the Civil
17 Administrative Code of Illinois. Except as provided in
18 subsections (c) and (e) of this Section, money collected
19 pursuant to subsections (a) and (b) of Section 201 of this
20 Act shall be paid into the General Revenue Fund in the State
21 treasury; money collected pursuant to subsections (c) and (d)
22 of Section 201 of this Act shall be paid into the Personal
23 Property Tax Replacement Fund, a special fund in the State
24 Treasury; and money collected under Section 39b52 of the
25 Civil Administrative Code of Illinois shall be paid into the
26 Child Support Enforcement Trust Fund, a special fund outside
27 the State Treasury.
28 (b) Local Governmental Distributive Fund.
29 Beginning August 1, 1969, and continuing through June 30,
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1 1994, the Treasurer shall transfer each month from the
2 General Revenue Fund to a special fund in the State treasury,
3 to be known as the "Local Government Distributive Fund", an
4 amount equal to 1/12 of the net revenue realized from the tax
5 imposed by subsections (a) and (b) of Section 201 of this Act
6 during the preceding month. Beginning July 1, 1994, and
7 continuing through June 30, 1995, the Treasurer shall
8 transfer each month from the General Revenue Fund to the
9 Local Government Distributive Fund an amount equal to 1/11 of
10 the net revenue realized from the tax imposed by subsections
11 (a) and (b) of Section 201 of this Act during the preceding
12 month. Beginning July 1, 1995, the Treasurer shall transfer
13 each month from the General Revenue Fund to the Local
14 Government Distributive Fund an amount equal to 1/10 of the
15 net revenue realized from the tax imposed by subsections (a)
16 and (b) of Section 201 of the Illinois Income Tax Act during
17 the preceding month. Net revenue realized for a month shall
18 be defined as the revenue from the tax imposed by subsections
19 (a) and (b) of Section 201 of this Act which is deposited in
20 the General Revenue Fund, the Educational Assistance Fund,
21 and the Income Tax Surcharge Local Government Distributive
22 Fund, and the School Technology Infrastructure Fund during
23 the month minus the amount paid out of the General Revenue
24 Fund in State warrants during that same month as refunds to
25 taxpayers for overpayment of liability under the tax imposed
26 by subsections (a) and (b) of Section 201 of this Act.
27 (c) Deposits Into Income Tax Refund Fund.
28 (1) Beginning on January 1, 1989 and thereafter,
29 the Department shall deposit a percentage of the amounts
30 collected pursuant to subsections (a) and (b)(1), (2),
31 and (3), of Section 201 of this Act into a fund in the
32 State treasury known as the Income Tax Refund Fund. The
33 Department shall deposit 6% of such amounts during the
34 period beginning January 1, 1989 and ending on June 30,
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1 1989. Beginning with State fiscal year 1990 and for each
2 fiscal year thereafter, the percentage deposited into the
3 Income Tax Refund Fund during a fiscal year shall be the
4 Annual Percentage. The Annual Percentage shall be
5 calculated as a fraction, the numerator of which shall be
6 the amount of refunds approved for payment by the
7 Department during the preceding fiscal year as a result
8 of overpayment of tax liability under subsections (a) and
9 (b)(1), (2), and (3) of Section 201 of this Act plus the
10 amount of such refunds remaining approved but unpaid at
11 the end of the preceding fiscal year minus any surplus
12 which remains on deposit in the Income Tax Refund Fund at
13 the end of the preceding year, the denominator of which
14 shall be the amounts which will be collected pursuant to
15 subsections (a) and (b)(1), (2), and (3) of Section 201
16 of this Act during the preceding fiscal year. The
17 Director of Revenue shall certify the Annual Percentage
18 to the Comptroller on the last business day of the fiscal
19 year immediately preceding the fiscal year for which it
20 is it to be effective.
21 (2) Beginning on January 1, 1989 and thereafter,
22 the Department shall deposit a percentage of the amounts
23 collected pursuant to subsections (a) and (b)(6), (7),
24 and (8), (c) and (d) of Section 201 of this Act into a
25 fund in the State treasury known as the Income Tax Refund
26 Fund. The Department shall deposit 18% of such amounts
27 during the period beginning January 1, 1989 and ending on
28 June 30, 1989. Beginning with State fiscal year 1990 and
29 for each fiscal year thereafter, the percentage deposited
30 into the Income Tax Refund Fund during a fiscal year
31 shall be the Annual Percentage. The Annual Percentage
32 shall be calculated as a fraction, the numerator of which
33 shall be the amount of refunds approved for payment by
34 the Department during the preceding fiscal year as a
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1 result of overpayment of tax liability under subsections
2 (a) and (b)(6), (7), and (8), (c) and (d) of Section 201
3 of this Act plus the amount of such refunds remaining
4 approved but unpaid at the end of the preceding fiscal
5 year, the denominator of which shall be the amounts which
6 will be collected pursuant to subsections (a) and (b)(6),
7 (7), and (8), (c) and (d) of Section 201 of this Act
8 during the preceding fiscal year. The Director of
9 Revenue shall certify the Annual Percentage to the
10 Comptroller on the last business day of the fiscal year
11 immediately preceding the fiscal year for which it is to
12 be effective.
13 (d) Expenditures from Income Tax Refund Fund.
14 (1) Beginning January 1, 1989, money in the Income
15 Tax Refund Fund shall be expended exclusively for the
16 purpose of paying refunds resulting from overpayment of
17 tax liability under Section 201 of this Act and for
18 making transfers pursuant to this subsection (d).
19 (2) The Director shall order payment of refunds
20 resulting from overpayment of tax liability under Section
21 201 of this Act from the Income Tax Refund Fund only to
22 the extent that amounts collected pursuant to Section 201
23 of this Act and transfers pursuant to this subsection (d)
24 have been deposited and retained in the Fund.
25 (3) On the last business day of each fiscal year,
26 the Director shall order transferred and the State
27 Treasurer and State Comptroller shall transfer from the
28 Income Tax Refund Fund to the Personal Property Tax
29 Replacement Fund an amount, certified by the Director to
30 the Comptroller, equal to the excess of the amount
31 collected pursuant to subsections (c) and (d) of Section
32 201 of this Act deposited into the Income Tax Refund Fund
33 during the fiscal year over the amount of refunds
34 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 (4) On the last business day of each fiscal year,
4 the Director shall order transferred and the State
5 Treasurer and State Comptroller shall transfer from the
6 Personal Property Tax Replacement Fund to the Income Tax
7 Refund Fund an amount, certified by the Director to the
8 Comptroller, equal to the excess of the amount of refunds
9 resulting from overpayment of tax liability under
10 subsections (c) and (d) of Section 201 of this Act paid
11 from the Income Tax Refund Fund during the fiscal year
12 over the amount collected pursuant to subsections (c) and
13 (d) of Section 201 of this Act deposited into the Income
14 Tax Refund Fund during the fiscal year.
15 (5) This Act shall constitute an irrevocable and
16 continuing appropriation from the Income Tax Refund Fund
17 for the purpose of paying refunds upon the order of the
18 Director in accordance with the provisions of this
19 Section.
20 (e) Deposits into the Education Assistance Fund, and the
21 Income Tax Surcharge Local Government Distributive Fund, and
22 the School Technology Infrastructure Fund.
23 On July 1, 1991, and thereafter, of the amounts collected
24 pursuant to subsections (a) and (b) of Section 201 of this
25 Act, minus deposits into the Income Tax Refund Fund, the
26 Department shall deposit 7.3% into the Education Assistance
27 Fund in the State Treasury. On July 1, 1999, and thereafter,
28 of the amounts collected pursuant to subsections (a) and (b)
29 of Section 201 of this Act, minus deposits into the Income
30 Tax Refund Fund, the Department shall deposit 1.4% into the
31 School Capital and Technology Infrastructure Fund in the
32 State Treasury. Beginning July 1, 1991, and continuing
33 through January 31, 1993, of the amounts collected pursuant
34 to subsections (a) and (b) of Section 201 of the Illinois
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1 Income Tax Act, minus deposits into the Income Tax Refund
2 Fund, the Department shall deposit 3.0% into the Income Tax
3 Surcharge Local Government Distributive Fund in the State
4 Treasury. Beginning February 1, 1993 and continuing through
5 June 30, 1993, of the amounts collected pursuant to
6 subsections (a) and (b) of Section 201 of the Illinois Income
7 Tax Act, minus deposits into the Income Tax Refund Fund, the
8 Department shall deposit 4.4% into the Income Tax Surcharge
9 Local Government Distributive Fund in the State Treasury.
10 Beginning July 1, 1993, and continuing through June 30, 1994,
11 of the amounts collected under subsections (a) and (b) of
12 Section 201 of this Act, minus deposits into the Income Tax
13 Refund Fund, the Department shall deposit 1.475% into the
14 Income Tax Surcharge Local Government Distributive Fund in
15 the State Treasury.
16 (Source: P.A. 88-89; 89-6, eff. 12-31-95; revised 12-18-97.)
17 Section 15. The School Code is amended by adding Section
18 2-3.126 as follows:
19 (105 ILCS 5/2-3.126 new)
20 Sec. 2-3.126. School Technology Infrastructure Fund and
21 Program.
22 (a) The State Board of Education shall make quarterly
23 grants from the School Technology Infrastructure Fund to
24 school districts for school technology infrastructure
25 purposes. School districts may use the grants to finance,
26 acquire, construct, reconstruct, rehabilitate, improve,
27 develop, and install instructional technology including
28 computer hardware and network infrastructure.
29 (b) Beginning November 1, 1999, school districts are
30 eligible to receive quarterly State grants from the School
31 Technology Infrastructure Fund, a special fund that is hereby
32 created in the State treasury. The State Board of Education
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1 shall distribute to school districts in the form of grants
2 under this Section, on the first day of the second calendar
3 month following the end of each quarter of the State fiscal
4 year, an aggregate amount equal to the amount that was
5 deposited into the School Technology Infrastructure Fund in
6 that quarter.
7 (c) The aggregate amount of the quarterly grant shall be
8 divided among the school districts by the State Board of
9 Education on the basis of the districts' Average Daily
10 Attendance for general State aid purposes.
11 (d) For each grant to a school district under this
12 Section, the school district shall provide a local match at
13 least equal to 50% of the amount of that State grant. The
14 school district may count toward the match required for the
15 State grants received in any year all amounts that have been
16 or will be expended from bond proceeds by the district for
17 capital projects (or expended by a public building commission
18 for projects for lease to the school district) in that year,
19 or in any of the 5 previous school years to the extent that
20 those amounts have not already been used as a match under
21 this Section. The matching amounts need not have been
22 expended on projects that were supported in part by a grant
23 under this Section. The State Board of Education may waive
24 or reduce the match requirement in cases of hardship.
25 (e) A school district must report annually to the State
26 Board of Education regarding the actual use of the grants and
27 the required match.
28 (f) The State Board of Education shall adopt rules for
29 the administration of the School Technology Infrastructure
30 Program, including rules defining the types of instructional
31 equipment and projects that qualify for funding, the contents
32 of spending reports, the types of acceptable local match, and
33 the waiver or reduction of local match.
34 (g) For the purpose of making grants under this Section,
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1 there is hereby appropriated from the School Technology
2 Infrastructure Fund to the State Board of Education, on a
3 continuing basis in each quarter of each State fiscal year,
4 an amount equal to the amount deposited into the School
5 Technology Infrastructure Fund during the previous quarter.
6 The appropriations made by this subsection (g) shall begin in
7 State fiscal year 2000.
8 Section 99. Effective date. This Act takes effect July
9 1, 1999.