Bill Text: IL HB0357 | 2019-2020 | 101st General Assembly | Chaptered


Bill Title: Creates the FY2021 Budget Implementation Act. Provides that the purpose of the Act is to make the changes in State programs that are necessary to implement the Governor's FY2021 budget recommendations. Effective immediately.

Spectrum: Partisan Bill (Democrat 13-0)

Status: (Passed) 2020-06-10 - Public Act . . . . . . . . . 101-0636 [HB0357 Detail]

Download: Illinois-2019-HB0357-Chaptered.html



Public Act 101-0636
HB0357 EnrolledLRB101 05160 RJF 50172 b
AN ACT concerning finance.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
ARTICLE 1. SHORT TITLE; PURPOSE
Section 1-1. Short title. This Act may be cited as the
FY2021 Budget Implementation Act.
Section 1-5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
State budget for Fiscal Year 2021.
ARTICLE 3. EXECUTIVE CHAPTER AMENDATORY PROVISIONS
Section 3-5. The Illinois Administrative Procedure Act is
amended by adding Sections 5-45.1 and 5-45.2 as follows:
(5 ILCS 100/5-45.1 new)
Sec. 5-45.1. Emergency rulemaking; Local Coronavirus
Urgent Remediation Emergency (or Local CURE) Support Program.
To provide for the expeditious and timely implementation of the
Local Coronavirus Urgent Remediation Emergency (or Local CURE)
Support Program, emergency rules implementing the Local
Coronavirus Urgent Remediation Emergency (or Local CURE)
Support Program may be adopted in accordance with Section 5-45
by the Department of Commerce and Economic Opportunity. The
adoption of emergency rules authorized by Section 5-45 and this
Section is deemed to be necessary for the public interest,
safety, and welfare.
This Section is repealed on January 1, 2026.
(5 ILCS 100/5-45.2 new)
Sec. 5-45.2. Emergency rulemaking; Grants to local tourism
and convention bureaus. To provide for the expeditious and
timely implementation of the changes made to Section 605-705 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois by this amendatory Act of
the 101st General Assembly, emergency rules implementing the
changes made to Section 605-705 of the Department of Commerce
and Economic Opportunity Law of the Civil Administrative Code
of Illinois by this amendatory Act of the 101st General
Assembly may be adopted in accordance with Section 5-45 by the
Department of Commerce and Economic Opportunity. The adoption
of emergency rules authorized by Section 5-45 and this Section
is deemed to be necessary for the public interest, safety, and
welfare.
This Section is repealed on January 1, 2026.
Section 3-10. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois is
amended by changing Sections 605-705 and 605-707 and by adding
Section 605-1045 as follows:
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
Sec. 605-705. Grants to local tourism and convention
bureaus.
(a) To establish a grant program for local tourism and
convention bureaus. The Department will develop and implement a
program for the use of funds, as authorized under this Act, by
local tourism and convention bureaus. For the purposes of this
Act, bureaus eligible to receive funds are those local tourism
and convention bureaus that are (i) either units of local
government or incorporated as not-for-profit organizations;
(ii) in legal existence for a minimum of 2 years before July 1,
2001; (iii) operating with a paid, full-time staff whose sole
purpose is to promote tourism in the designated service area;
and (iv) affiliated with one or more municipalities or counties
that support the bureau with local hotel-motel taxes. After
July 1, 2001, bureaus requesting certification in order to
receive funds for the first time must be local tourism and
convention bureaus that are (i) either units of local
government or incorporated as not-for-profit organizations;
(ii) in legal existence for a minimum of 2 years before the
request for certification; (iii) operating with a paid,
full-time staff whose sole purpose is to promote tourism in the
designated service area; and (iv) affiliated with multiple
municipalities or counties that support the bureau with local
hotel-motel taxes. Each bureau receiving funds under this Act
will be certified by the Department as the designated recipient
to serve an area of the State. Notwithstanding the criteria set
forth in this subsection (a), or any rule adopted under this
subsection (a), the Director of the Department may provide for
the award of grant funds to one or more entities if in the
Department's judgment that action is necessary in order to
prevent a loss of funding critical to promoting tourism in a
designated geographic area of the State.
(b) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to the
Department for expenditure under this Section prior to July 1,
2011, one-third of those monies shall be used for grants to
convention and tourism bureaus in cities with a population
greater than 500,000. The remaining two-thirds of the annual
appropriation prior to July 1, 2011 shall be used for grants to
convention and tourism bureaus in the remainder of the State,
in accordance with a formula based upon the population served.
Of the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 18% of
such moneys shall be used for grants to convention and tourism
bureaus in cities with a population greater than 500,000. Of
the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 82% of
such moneys shall be used for grants to convention bureaus in
the remainder of the State, in accordance with a formula based
upon the population served. The Department may reserve up to 3%
of total local tourism funds available for costs of
administering the program to conduct audits of grants, to
provide incentive funds to those bureaus that will conduct
promotional activities designed to further the Department's
statewide advertising campaign, to fund special statewide
promotional activities, and to fund promotional activities
that support an increased use of the State's parks or historic
sites. The Department shall require that any convention and
tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 50% of the grant amount except that in Fiscal Year
2021, the Department shall require that any convention and
tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 25% of the grant amount. During fiscal year 2013,
the Department shall reserve $2,000,000 of the available local
tourism funds for appropriation to the Historic Preservation
Agency for the operation of the Abraham Lincoln Presidential
Library and Museum and State historic sites.
To provide for the expeditious and timely implementation of
the changes made by this amendatory Act of the 101st General
Assembly, emergency rules to implement the changes made by this
amendatory Act of the 101st General Assembly may be adopted by
the Department subject to the provisions of Section 5-45 of the
Illinois Administrative Procedure Act.
(Source: P.A. 100-678, eff. 8-3-18.)
(20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
Sec. 605-707. International Tourism Program.
(a) The Department of Commerce and Economic Opportunity
must establish a program for international tourism. The
Department shall develop and implement the program on January
1, 2000 by rule. As part of the program, the Department may
work in cooperation with local convention and tourism bureaus
in Illinois in the coordination of international tourism
efforts at the State and local level. The Department may (i)
work in cooperation with local convention and tourism bureaus
for efficient use of their international tourism marketing
resources, (ii) promote Illinois in international meetings and
tourism markets, (iii) work with convention and tourism bureaus
throughout the State to increase the number of international
tourists to Illinois, (iv) provide training, research,
technical support, and grants to certified convention and
tourism bureaus, (v) provide staff, administration, and
related support required to manage the programs under this
Section, and (vi) provide grants for the development of or the
enhancement of international tourism attractions.
(b) The Department shall make grants for expenses related
to international tourism and pay for the staffing,
administration, and related support from the International
Tourism Fund, a special fund created in the State Treasury. Of
the amounts deposited into the Fund in fiscal year 2000 after
January 1, 2000 through fiscal year 2011, 55% shall be used for
grants to convention and tourism bureaus in Chicago (other than
the City of Chicago's Office of Tourism) and 45% shall be used
for development of international tourism in areas outside of
Chicago. Of the amounts deposited into the Fund in fiscal year
2001 and thereafter, 55% shall be used for grants to convention
and tourism bureaus in Chicago, and of that amount not less
than 27.5% shall be used for grants to convention and tourism
bureaus in Chicago other than the City of Chicago's Office of
Tourism, and 45% shall be used for administrative expenses and
grants authorized under this Section and development of
international tourism in areas outside of Chicago, of which not
less than $1,000,000 shall be used annually to make grants to
convention and tourism bureaus in cities other than Chicago
that demonstrate their international tourism appeal and
request to develop or expand their international tourism
marketing program, and may also be used to provide grants under
item (vi) of subsection (a) of this Section. All of the amounts
deposited into the Fund in fiscal year 2012 and thereafter
shall be used for administrative expenses and grants authorized
under this Section and development of international tourism in
areas outside of Chicago, of which not less than $1,000,000
shall be used annually to make grants to convention and tourism
bureaus in cities other than Chicago that demonstrate their
international tourism appeal and request to develop or expand
their international tourism marketing program, and may also be
used to provide grants under item (vi) of subsection (a) of
this Section. Amounts appropriated to the State Comptroller for
administrative expenses and grants authorized by the Illinois
Global Partnership Act are payable from the International
Tourism Fund. For Fiscal Year 2021 only, the administrative
expenses by the Department and the grants to convention and
visitors bureaus outside the City of Chicago may be expended
for the general purposes of promoting conventions and tourism.
(c) A convention and tourism bureau is eligible to receive
grant moneys under this Section if the bureau is certified to
receive funds under Title 14 of the Illinois Administrative
Code, Section 550.35. To be eligible for a grant, a convention
and tourism bureau must provide matching funds equal to the
grant amount. The Department shall require that any convention
and tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 50% of the grant amount. In certain circumstances
as determined by the Director of Commerce and Economic
Opportunity, however, the City of Chicago's Office of Tourism
or any other convention and tourism bureau may provide matching
funds equal to no less than 50% of the grant amount to be
eligible to receive the grant. One-half of this 50% may be
provided through in-kind contributions. Grants received by the
City of Chicago's Office of Tourism and by convention and
tourism bureaus in Chicago may be expended for the general
purposes of promoting conventions and tourism.
(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;
98-252, eff. 8-9-13.)
(20 ILCS 605/605-1045 new)
Sec. 605-1045. Local Coronavirus Urgent Remediation
Emergency (or Local CURE) Support Program.
(a) Purpose. The Department may receive, directly or
indirectly, federal funds from the Coronavirus Relief Fund
provided to the State pursuant to Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act to
provide financial support to units of local government for
purposes authorized by Section 5001 of the federal Coronavirus
Aid, Relief, and Economic Security (CARES) Act and related
federal guidance. Upon receipt of such funds, and
appropriations for their use, the Department shall administer a
Local Coronavirus Urgent Remediation Emergency (or Local CURE)
Support Program to provide financial support to units of local
government that have incurred necessary expenditures due to the
COVID-19 public health emergency. The Department shall provide
by rule the administrative framework for the Local CURE Support
Program.
(b) Allocations. A portion of the funds appropriated for
the Local CURE Support Program may be allotted to
municipalities and counties based on proportionate population.
Units of local government, or portions thereof, located within
the five Illinois counties that received direct allotments from
the federal Coronavirus Relief Fund will not be included in the
support program allotments. The Department may establish other
administrative procedures for providing financial support to
units of local government. Appropriated funds may be used for
administration of the support program, including the hiring of
a service provider to assist with coordination and
administration.
(c) Administrative Procedures. The Department may
establish administrative procedures for the support program,
including any application procedures, grant agreements,
certifications, payment methodologies, and other
accountability measures that may be imposed upon recipients of
funds under the grant program. Financial support may be
provided in the form of grants or in the form of expense
reimbursements for disaster-related expenditures. The
emergency rulemaking process may be used to promulgate the
initial rules of the grant program.
(d) Definitions. As used in this Section:
(1) "COVID-19" means the novel coronavirus virus
disease deemed COVID-19 by the World Health Organization on
February 11, 2020.
(2) "Local government" or "unit of local government"
means any unit of local government as defined in Article
VII, Section 1 of the Illinois Constitution.
(3) "Third party administrator" means a service
provider selected by the Department to provide operational
assistance with the administration of the support program.
(e) Powers of the Department. The Department has the power
to:
(1) Provide financial support to eligible units of
local government with funds appropriated from the Local
Coronavirus Urgent Remediation Emergency (Local CURE) Fund
to cover necessary costs incurred due to the COVID-19
public health emergency that are eligible to be paid using
federal funds from the Coronavirus Relief Fund.
(2) Enter into agreements, accept funds, issue grants
or expense reimbursements, and engage in cooperation with
agencies of the federal government and units of local
governments to carry out the purposes of this support
program, and to use funds appropriated from the Local
Coronavirus Urgent Remediation Emergency (Local CURE) Fund
fund upon such terms and conditions as may be established
by the federal government and the Department.
(3) Enter into agreements with third-party
administrators to assist the state with operational
assistance and administrative functions related to review
of documentation and processing of financial support
payments to units of local government.
(4) Establish applications, notifications, contracts,
and procedures and adopt rules deemed necessary and
appropriate to carry out the provisions of this Section. To
provide for the expeditious and timely implementation of
this Act, emergency rules to implement any provision of
this Section may be adopted by the Department subject to
the provisions of Section 5-45 of the Illinois
Administrative Procedure Act.
(5) Provide staff, administration, and related support
required to manage the support program and pay for the
staffing, administration, and related support with funds
appropriated from the Local Coronavirus Urgent Remediation
Emergency (Local CURE) Fund.
(6) Exercise such other powers as are necessary or
incidental to the foregoing.
(f) Local CURE Financial Support to Local Governments. The
Department is authorized to provide financial support to
eligible units of local government including, but not limited
to, certified local health departments for necessary costs
incurred due to the COVID-19 public health emergency that are
eligible to be paid using federal funds from the Coronavirus
Relief Fund.
(1) Financial support funds may be used by a unit of
local government only for payment of costs that: (i) are
necessary expenditures incurred due to the public health
emergency of COVID-19; (ii) were not accounted for in the
most recent budget approved as of March 27, 2020 for the
unit of local government; and (iii) were incurred between
March 1, 2020 and December 30, 2020.
(2) A unit of local government receiving financial
support funds under this program shall certify to the
Department that it shall use the funds in accordance with
the requirements of paragraph (1) and that any funds
received but not used for such purposes shall be repaid to
the Department.
(3) The Department shall make the determination to
provide financial support funds to a unit of local
government on the basis of criteria established by the
Department.
Section 3-15. The Department of Human Services Act is
amended by changing Section 10-25 as follows:
(20 ILCS 1305/10-25)
Sec. 10-25. Women, Infants, and Children Nutrition
Program.
(a) The Department shall participate in the Women, Infants
and Children Nutrition program of the federal government to the
maximum extent permitted by the federal appropriation and
allocation to the State of Illinois. In order to efficiently
process electronically issued WIC benefits, the Department may
use an account held outside of the state treasury for the
deposit and issuance of WIC benefits. The Department shall
report quarterly to the Governor and the General Assembly the
status of obligations and expenditures of the WIC nutrition
program appropriation and make recommendations on actions
necessary to expend all available federal funds. Other
appropriations and funds from any public or private source in
addition to federal funds may be used by the Department for the
purpose of maximum participation in the WIC nutrition program.
(b) The Department shall maintain a drug abuse education
program for participants in the Women, Infants and Children
Nutrition Program. The program shall include but need not be
limited to (1) the provision of information concerning the
dangers of drug abuse and (2) the referral of participants who
are suspected drug abusers to drug abuse clinics, treatment
programs, counselors or other drug abuse treatment providers.
(c) The Department shall cooperate with the Department of
Public Health for purposes of the smoking cessation program for
participants in the Women, Infants and Children Nutrition
Program maintained by the Department of Public Health under
Section 2310-435 of the Department of Public Health Powers and
Duties Law (20 ILCS 2310/2310-435).
(d) The Department may contract with any bank as defined by
the Illinois Banking Act to redeem bank drafts issued by the
Department under the United States Department of Agriculture
Special Supplemental Food Program for Women, Infants and
Children (WIC). Any bank with which the Department has entered
into a contract to redeem bank drafts may receive, pursuant to
an appropriation to the Department, an initial advance and
periodic payment of funds for the Women, Infants and Children
Program in amounts determined by the Secretary.
Notwithstanding any other law, such funds shall be retained in
a separate account by the bank. Any interest earned by monies
in such account shall accrue to the USDA Women, Infants and
Children Fund and shall be used exclusively for the redemption
of bank drafts issued by the Department. WIC program food funds
received by the bank from the Department shall be used
exclusively for the redemption of bank drafts. The bank shall
not use such food funds, or interest accrued thereon, for any
other purpose including, but not limited to, reimbursement of
administrative expenses or payments of administrative fees due
the bank pursuant to its contract or contracts with the
Department.
Such initial and periodic payments by the Department to the
bank shall be effected, pursuant to an appropriation, in an
amount needed for the redemption of bank drafts issued by the
Department under the United States Department of Agriculture
Special Supplemental Food Program for Women, Infants and
Children in any initial or succeeding period. The State
Comptroller shall, upon presentation by the Secretary of
adequate certification of funds needed for redemption of bank
drafts, promptly draw a warrant payable to the bank for deposit
to the separate account of the bank. Such certification may be
in magnetic tape or computer output form, indicating the amount
of the total payment made by the bank for the redemption of
bank drafts from funds provided to the bank under this Section.
The separate account of the bank established under this
Section, any payments to that account, and the use of such
account and funds shall be subject to (1) audit by the
Department or a private contractor authorized by the Department
to conduct audits, including but not limited to such audits as
may be required by State law, (2) audit by the federal
government or a private contractor authorized by the federal
government, and (3) post audit pursuant to the Illinois State
Auditing Act.
(e) The Department may include a program of lactation
support services as part of the benefits and services provided
for pregnant and breast feeding participants in the Women,
Infants and Children Nutrition Program. The program may include
payment for breast pumps, breast shields, or any supply deemed
essential for the successful maintenance of lactation, as well
as lactation specialists who are registered nurses, licensed
dietitians, or persons who have successfully completed a
lactation management training program.
(f) The Department shall coordinate the operation of the
Women, Infants and Children program with the Medicaid program
by interagency agreement whereby each program provides
information about the services offered by the other to
applicants for services.
(Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)
Section 3-20. The Department of Labor Law of the Civil
Administrative Code of Illinois is amended by changing Section
1505-210 as follows:
(20 ILCS 1505/1505-210)
Sec. 1505-210. Funds. The Department has the authority to
apply for, accept, receive, expend, and administer on behalf of
the State any grants, gifts, bequests, loans, indirect cost
reimbursements, funds, or anything else of value made available
to the Department from any source for assistance with outreach
activities related to the Department's enforcement efforts and
staffing assistance for boards and commissions under the
purview of the Department. Any federal indirect cost
reimbursements received by the Department pursuant to this
Section shall be deposited into the Department of Labor Federal
Indirect Cost Fund, and such moneys shall be used only for the
purposes for which they are allowed. Any other federal funds
received by the Department pursuant to this Section shall be
deposited in a trust fund with the State Treasurer and held and
disbursed by him or her in accordance with the Treasurer as
Custodian of Funds Act, provided that such moneys shall be used
only for the purposes for which they are contributed and any
balance remaining shall be returned to the contributor. The
Department is authorized to promulgate such rules and enter
into such contracts as it may deem necessary in carrying out
the provisions of this Section.
(Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.)
ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS
Section 5-5. The State Finance Act is amended by changing
Sections 5h.5, 6z-45, 6z-57, 6z-63, 6z-70, 6z-100, 8.3, 8.12,
8g-1, 13.2, and 25 and by adding Sections 5.930, 5.931, 5.932,
5.933, 6z-120, 6z-121, and 6z-122 as follows:
(30 ILCS 105/5.930 new)
Sec. 5.930. The Department of Labor Federal Indirect Cost
Fund.
(30 ILCS 105/5.931 new)
Sec. 5.931. The Disaster Response and Recovery Fund.
(30 ILCS 105/5.932 new)
Sec. 5.932. The State Coronavirus Urgent Remediation
Emergency Fund.
(30 ILCS 105/5.933 new)
Sec. 5.933. The Local Coronavirus Urgent Remediation
Emergency Fund.
(30 ILCS 105/5h.5)
Sec. 5h.5. Cash flow borrowing and general funds liquidity;
Fiscal Years 2018, 2019, 2020, and 2021.
(a) In order to meet cash flow deficits and to maintain
liquidity in general funds and the Health Insurance Reserve
Fund, on and after July 1, 2017 and through June 30 March 1,
2021, the State Treasurer and the State Comptroller, in
consultation with the Governor's Office of Management and
Budget, shall make transfers to general funds and the Health
Insurance Reserve Fund, as directed by the State Comptroller,
out of special funds of the State, to the extent allowed by
federal law.
No such transfer may reduce the cumulative balance of all
of the special funds of the State to an amount less than the
total debt service payable during the 12 months immediately
following the date of the transfer on any bonded indebtedness
of the State and any certificates issued under the Short Term
Borrowing Act. At no time shall the outstanding total transfers
made from the special funds of the State to general funds and
the Health Insurance Reserve Fund under this Section exceed
$1,500,000,000 $1,200,000,000; once the amount of
$1,500,000,000 $1,200,000,000 has been transferred from the
special funds of the State to general funds and the Health
Insurance Reserve Fund, additional transfers may be made from
the special funds of the State to general funds and the Health
Insurance Reserve Fund under this Section only to the extent
that moneys have first been re-transferred from general funds
and the Health Insurance Reserve Fund to those special funds of
the State. Notwithstanding any other provision of this Section,
no such transfer may be made from any special fund that is
exclusively collected by or directly appropriated to any other
constitutional officer without the written approval of that
constitutional officer.
(b) If moneys have been transferred to general funds and
the Health Insurance Reserve Fund pursuant to subsection (a) of
this Section, Public Act 100-23 shall constitute the continuing
authority for and direction to the State Treasurer and State
Comptroller to reimburse the funds of origin from general funds
by transferring to the funds of origin, at such times and in
such amounts as directed by the Comptroller when necessary to
support appropriated expenditures from the funds, an amount
equal to that transferred from them plus any interest that
would have accrued thereon had the transfer not occurred,
except that any moneys transferred pursuant to subsection (a)
of this Section shall be repaid to the fund of origin within 48
months after the date on which they were borrowed. When any of
the funds from which moneys have been transferred pursuant to
subsection (a) have insufficient cash from which the State
Comptroller may make expenditures properly supported by
appropriations from the fund, then the State Treasurer and
State Comptroller shall transfer from general funds to the fund
only such amount as is immediately necessary to satisfy
outstanding expenditure obligations on a timely basis.
(c) On the first day of each quarterly period in each
fiscal year, until such time as a report indicates that all
moneys borrowed and interest pursuant to this Section have been
repaid, the Comptroller shall provide to the President and the
Minority Leader of the Senate, the Speaker and the Minority
Leader of the House of Representatives, and the Commission on
Government Forecasting and Accountability a report on all
transfers made pursuant to this Section in the prior quarterly
period. The report must be provided in electronic format. The
report must include all of the following:
(1) the date each transfer was made;
(2) the amount of each transfer;
(3) in the case of a transfer from general funds to a
fund of origin pursuant to subsection (b) of this Section,
the amount of interest being paid to the fund of origin;
and
(4) the end of day balance of the fund of origin, the
general funds, and the Health Insurance Reserve Fund on the
date the transfer was made.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
(30 ILCS 105/6z-45)
Sec. 6z-45. The School Infrastructure Fund.
(a) The School Infrastructure Fund is created as a special
fund in the State Treasury.
In addition to any other deposits authorized by law,
beginning January 1, 2000, on the first day of each month, or
as soon thereafter as may be practical, the State Treasurer and
State Comptroller shall transfer the sum of $5,000,000 from the
General Revenue Fund to the School Infrastructure Fund, except
that, notwithstanding any other provision of law, and in
addition to any other transfers that may be provided for by
law, before June 30, 2012, the Comptroller and the Treasurer
shall transfer $45,000,000 from the General Revenue Fund into
the School Infrastructure Fund, and, for fiscal year 2013 only,
the Treasurer and the Comptroller shall transfer $1,250,000
from the General Revenue Fund to the School Infrastructure Fund
on the first day of each month; provided, however, that no such
transfers shall be made from July 1, 2001 through June 30,
2003.
(a-5) Money in the School Infrastructure Fund may be used
to pay the expenses of the State Board of Education, the
Governor's Office of Management and Budget, and the Capital
Development Board in administering programs under the School
Construction Law, the total expenses not to exceed $1,315,000
in any fiscal year.
(b) Subject to the transfer provisions set forth below,
money in the School Infrastructure Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of school improvements under subsection (e) of
Section 5 of the General Obligation Bond Act, be set aside and
used for the purpose of paying and discharging annually the
principal and interest on that bonded indebtedness then due and
payable, and for no other purpose.
In addition to other transfers to the General Obligation
Bond Retirement and Interest Fund made pursuant to Section 15
of the General Obligation Bond Act, upon each delivery of bonds
issued for construction of school improvements under the School
Construction Law, the State Comptroller shall compute and
certify to the State Treasurer the total amount of principal
of, interest on, and premium, if any, on such bonds during the
then current and each succeeding fiscal year. With respect to
the interest payable on variable rate bonds, such
certifications shall be calculated at the maximum rate of
interest that may be payable during the fiscal year, after
taking into account any credits permitted in the related
indenture or other instrument against the amount of such
interest required to be appropriated for that period.
On or before the last day of each month, the State
Treasurer and State Comptroller shall transfer from the School
Infrastructure Fund to the General Obligation Bond Retirement
and Interest Fund an amount sufficient to pay the aggregate of
the principal of, interest on, and premium, if any, on the
bonds payable on their next payment date, divided by the number
of monthly transfers occurring between the last previous
payment date (or the delivery date if no payment date has yet
occurred) and the next succeeding payment date. Interest
payable on variable rate bonds shall be calculated at the
maximum rate of interest that may be payable for the relevant
period, after taking into account any credits permitted in the
related indenture or other instrument against the amount of
such interest required to be appropriated for that period.
Interest for which moneys have already been deposited into the
capitalized interest account within the General Obligation
Bond Retirement and Interest Fund shall not be included in the
calculation of the amounts to be transferred under this
subsection.
(b-5) The money deposited into the School Infrastructure
Fund from transfers pursuant to subsections (c-30) and (c-35)
of Section 13 of the Illinois Gambling Act shall be applied,
without further direction, as provided in subsection (b-3) of
Section 5-35 of the School Construction Law.
(b-7) In fiscal year 2021 only, of the surplus, if any, in
the School Infrastructure Fund after payments made pursuant to
subsections (a-5), (b), and (b-5) of this Section, $20,000,000
shall be transferred to the General Revenue Fund.
(c) The surplus, if any, in the School Infrastructure Fund
after payments made pursuant to subsections (a-5), (b), and
(b-5), and (b-7) of this Section shall, subject to
appropriation, be used as follows:
First - to make 3 payments to the School Technology
Revolving Loan Fund as follows:
Transfer of $30,000,000 in fiscal year 1999;
Transfer of $20,000,000 in fiscal year 2000; and
Transfer of $10,000,000 in fiscal year 2001.
Second - to pay any amounts due for grants for school
construction projects and debt service under the School
Construction Law.
Third - to pay any amounts due for grants for school
maintenance projects under the School Construction Law.
(Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
(30 ILCS 105/6z-57)
Sec. 6z-57. The Presidential Library and Museum Operating
Fund.
(a) There is created in the State treasury a special fund
to be known as the Presidential Library and Museum Operating
Fund. All moneys received by the Abraham Lincoln Presidential
Library and Museum from admission fees, retail sales, and
registration fees from conferences and other educational
programs shall be deposited into the Fund. The fund may also
receive transfers, awards, deposits or other funds made
available from any public or private source to support the
operations and programming of the Abraham Lincoln Presidential
Library and Museum. In addition, money shall be deposited into
the Fund as provided by law.
(b) Money in the Fund may be used, subject to
appropriation, for the operational support of the Abraham
Lincoln Presidential Library and Museum and for programs
related to the Presidential Library and Museum at public
institutions of higher education.
(c) The Presidential Library and Museum Operating Fund is
not subject to administrative charges or charge-backs,
including but not limited to those authorized under Section 8h
of the State Finance Act.
(Source: P.A. 96-1312, eff. 7-27-10.)
(30 ILCS 105/6z-63)
Sec. 6z-63. The Professional Services Fund.
(a) The Professional Services Fund is created as a
revolving fund in the State treasury. The following moneys
shall be deposited into the Fund:
(1) amounts authorized for transfer to the Fund from
the General Revenue Fund and other State funds (except for
funds classified by the Comptroller as federal trust funds
or State trust funds) pursuant to State law or Executive
Order;
(2) federal funds received by the Department of Central
Management Services (the "Department") as a result of
expenditures from the Fund;
(3) interest earned on moneys in the Fund; and
(4) receipts or inter-fund transfers resulting from
billings issued by the Department to State agencies for the
cost of professional services rendered by the Department
that are not compensated through the specific fund
transfers authorized by this Section.
(b) Moneys in the Fund may be used by the Department for
reimbursement or payment for:
(1) providing professional services to State agencies
or other State entities;
(2) rendering other services to State agencies at the
Governor's direction or to other State entities upon
agreement between the Director of Central Management
Services and the appropriate official or governing body of
the other State entity; or
(3) providing for payment of administrative and other
expenses incurred by the Department in providing
professional services.
Beginning in fiscal year 2021, moneys in the Fund may also
be appropriated to and used by the Executive Ethics Commission
for oversight and administration and by the Chief Procurement
Officer for general services and operation of the BidBuy system
previously administered by the Department.
(c) State agencies or other State entities may direct the
Comptroller to process inter-fund transfers or make payment
through the voucher and warrant process to the Professional
Services Fund in satisfaction of billings issued under
subsection (a) of this Section.
(d) Reconciliation. For the fiscal year beginning on July
1, 2004 only, the Director of Central Management Services (the
"Director") shall order that each State agency's payments and
transfers made to the Fund be reconciled with actual Fund costs
for professional services provided by the Department on no less
than an annual basis. The Director may require reports from
State agencies as deemed necessary to perform this
reconciliation.
(e) (Blank). The following amounts are authorized for
transfer into the Professional Services Fund for the fiscal
year beginning July 1, 2004:
General Revenue Fund...........................$5,440,431
Road Fund........................................$814,468
Motor Fuel Tax Fund..............................$263,500
Child Support Administrative Fund................$234,013
Professions Indirect Cost Fund...................$276,800
Capital Development Board Revolving Fund.........$207,610
Bank & Trust Company Fund........................$200,214
State Lottery Fund...............................$193,691
Insurance Producer Administration Fund...........$174,672
Insurance Financial Regulation Fund..............$168,327
Illinois Clean Water Fund........................$124,675
Clean Air Act (CAA) Permit Fund...................$91,803
Statistical Services Revolving Fund...............$90,959
Financial Institution Fund.......................$109,428
Horse Racing Fund.................................$71,127
Health Insurance Reserve Fund.....................$66,577
Solid Waste Management Fund.......................$61,081
Guardianship and Advocacy Fund.....................$1,068
Agricultural Premium Fund............................$493
Wildlife and Fish Fund...............................$247
Radiation Protection Fund.........................$33,277
Nuclear Safety Emergency Preparedness Fund........$25,652
Tourism Promotion Fund.............................$6,814
All of these transfers shall be made on July 1, 2004, or as
soon thereafter as practical. These transfers shall be made
notwithstanding any other provision of State law to the
contrary.
(e-5) (Blank). Notwithstanding any other provision of
State law to the contrary, on or after July 1, 2005 and through
June 30, 2006, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
from the Director of Central Management Services, the State
Comptroller shall direct and the State Treasurer shall transfer
amounts into the Professional Services Fund from the designated
funds not exceeding the following totals:
Food and Drug Safety Fund..........................$3,249
Financial Institution Fund........................$12,942
General Professions Dedicated Fund.................$8,579
Illinois Department of Agriculture
Laboratory Services Revolving Fund...........$1,963
Illinois Veterans' Rehabilitation Fund............$11,275
State Boating Act Fund............................$27,000
State Parks Fund..................................$22,007
Agricultural Premium Fund.........................$59,483
Fire Prevention Fund..............................$29,862
Mental Health Fund................................$78,213
Illinois State Pharmacy Disciplinary Fund..........$2,744
Radiation Protection Fund.........................$16,034
Solid Waste Management Fund.......................$37,669
Illinois Gaming Law Enforcement Fund...............$7,260
Subtitle D Management Fund.........................$4,659
Illinois State Medical Disciplinary Fund...........$8,602
Department of Children and
Family Services Training Fund.................$29,906
Facility Licensing Fund............................$1,083
Youth Alcoholism and Substance
Abuse Prevention Fund..........................$2,783
Plugging and Restoration Fund......................$1,105
State Crime Laboratory Fund........................$1,353
Motor Vehicle Theft Prevention Trust Fund..........$9,190
Weights and Measures Fund..........................$4,932
Solid Waste Management Revolving
Loan Fund......................................$2,735
Illinois School Asbestos Abatement Fund............$2,166
Violence Prevention Fund...........................$5,176
Capital Development Board Revolving Fund..........$14,777
DCFS Children's Services Fund..................$1,256,594
State Police DUI Fund..............................$1,434
Illinois Health Facilities Planning Fund...........$3,191
Emergency Public Health Fund.......................$7,996
Fair and Exposition Fund...........................$3,732
Nursing Dedicated and Professional Fund............$5,792
Optometric Licensing and Disciplinary Board Fund...$1,032
Underground Resources Conservation Enforcement Fund.$1,221
State Rail Freight Loan Repayment Fund.............$6,434
Drunk and Drugged Driving Prevention Fund..........$5,473
Illinois Affordable Housing Trust Fund...........$118,222
Community Water Supply Laboratory Fund............$10,021
Used Tire Management Fund.........................$17,524
Natural Areas Acquisition Fund....................$15,501
Open Space Lands Acquisition
and Development Fund..........................$49,105
Working Capital Revolving Fund...................$126,344
State Garage Revolving Fund.......................$92,513
Statistical Services Revolving Fund..............$181,949
Paper and Printing Revolving Fund..................$3,632
Air Transportation Revolving Fund..................$1,969
Communications Revolving Fund....................$304,278
Environmental Laboratory Certification Fund........$1,357
Public Health Laboratory Services Revolving Fund...$5,892
Provider Inquiry Trust Fund........................$1,742
Lead Poisoning Screening,
Prevention, and Abatement Fund.................$8,200
Drug Treatment Fund...............................$14,028
Feed Control Fund..................................$2,472
Plumbing Licensure and Program Fund................$3,521
Insurance Premium Tax Refund Fund..................$7,872
Tax Compliance and Administration Fund.............$5,416
Appraisal Administration Fund......................$2,924
Trauma Center Fund................................$40,139
Alternate Fuels Fund...............................$1,467
Illinois State Fair Fund..........................$13,844
State Asset Forfeiture Fund........................$8,210
Federal Asset Forfeiture Fund......................$6,471
Department of Corrections Reimbursement
and Education Fund............................$78,965
Health Facility Plan Review Fund...................$3,444
LEADS Maintenance Fund.............................$6,075
State Offender DNA Identification
System Fund....................................$1,712
Illinois Historic Sites Fund.......................$4,511
Public Pension Regulation Fund.....................$2,313
Workforce, Technology, and Economic
Development Fund...............................$5,357
Renewable Energy Resources Trust Fund.............$29,920
Energy Efficiency Trust Fund.......................$8,368
Pesticide Control Fund.............................$6,687
Conservation 2000 Fund............................$30,764
Wireless Carrier Reimbursement Fund...............$91,024
International Tourism Fund........................$13,057
Public Transportation Fund.......................$701,837
Horse Racing Fund.................................$18,589
Death Certificate Surcharge Fund...................$1,901
State Police Wireless Service
Emergency Fund.................................$1,012
Downstate Public Transportation Fund.............$112,085
Motor Carrier Safety Inspection Fund...............$6,543
State Police Whistleblower Reward
and Protection Fund............................$1,894
Illinois Standardbred Breeders Fund................$4,412
Illinois Thoroughbred Breeders Fund................$6,635
Illinois Clean Water Fund.........................$17,579
Independent Academic Medical Center Fund...........$5,611
Child Support Administrative Fund................$432,527
Corporate Headquarters Relocation
Assistance Fund................................$4,047
Local Initiative Fund.............................$58,762
Tourism Promotion Fund............................$88,072
Digital Divide Elimination Fund...................$11,593
Presidential Library and Museum Operating Fund.....$4,624
Metro-East Public Transportation Fund.............$47,787
Medical Special Purposes Trust Fund...............$11,779
Dram Shop Fund....................................$11,317
Illinois State Dental Disciplinary Fund............$1,986
Hazardous Waste Research Fund......................$1,333
Real Estate License Administration Fund...........$10,886
Traffic and Criminal Conviction
Surcharge Fund................................$44,798
Criminal Justice Information
Systems Trust Fund.............................$5,693
Design Professionals Administration
and Investigation Fund.........................$2,036
State Surplus Property Revolving Fund..............$6,829
Illinois Forestry Development Fund.................$7,012
State Police Services Fund........................$47,072
Youth Drug Abuse Prevention Fund...................$1,299
Metabolic Screening and Treatment Fund............$15,947
Insurance Producer Administration Fund............$30,870
Coal Technology Development Assistance Fund.......$43,692
Rail Freight Loan Repayment Fund...................$1,016
Low-Level Radioactive Waste
Facility Development and Operation Fund......$1,989
Environmental Protection Permit and Inspection Fund.$32,125
Park and Conservation Fund........................$41,038
Local Tourism Fund................................$34,492
Illinois Capital Revolving Loan Fund..............$10,624
Illinois Equity Fund...............................$1,929
Large Business Attraction Fund.....................$5,554
Illinois Beach Marina Fund.........................$5,053
International and Promotional Fund.................$1,466
Public Infrastructure Construction
Loan Revolving Fund............................$3,111
Insurance Financial Regulation Fund...............$42,575
Total $4,975,487
(e-7) (Blank). Notwithstanding any other provision of
State law to the contrary, on or after July 1, 2006 and through
June 30, 2007, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
from the Director of Central Management Services, the State
Comptroller shall direct and the State Treasurer shall transfer
amounts into the Professional Services Fund from the designated
funds not exceeding the following totals:
Food and Drug Safety Fund..........................$3,300
Financial Institution Fund........................$13,000
General Professions Dedicated Fund.................$8,600
Illinois Department of Agriculture
Laboratory Services Revolving Fund.............$2,000
Illinois Veterans' Rehabilitation Fund............$11,300
State Boating Act Fund............................$27,200
State Parks Fund..................................$22,100
Agricultural Premium Fund.........................$59,800
Fire Prevention Fund..............................$30,000
Mental Health Fund................................$78,700
Illinois State Pharmacy Disciplinary Fund..........$2,800
Radiation Protection Fund.........................$16,100
Solid Waste Management Fund.......................$37,900
Illinois Gaming Law Enforcement Fund...............$7,300
Subtitle D Management Fund.........................$4,700
Illinois State Medical Disciplinary Fund...........$8,700
Facility Licensing Fund............................$1,100
Youth Alcoholism and
Substance Abuse Prevention Fund................$2,800
Plugging and Restoration Fund......................$1,100
State Crime Laboratory Fund........................$1,400
Motor Vehicle Theft Prevention Trust Fund..........$9,200
Weights and Measures Fund..........................$5,000
Illinois School Asbestos Abatement Fund............$2,200
Violence Prevention Fund...........................$5,200
Capital Development Board Revolving Fund..........$14,900
DCFS Children's Services Fund..................$1,294,000
State Police DUI Fund..............................$1,400
Illinois Health Facilities Planning Fund...........$3,200
Emergency Public Health Fund.......................$8,000
Fair and Exposition Fund...........................$3,800
Nursing Dedicated and Professional Fund............$5,800
Optometric Licensing and Disciplinary Board Fund...$1,000
Underground Resources Conservation
Enforcement Fund...............................$1,200
State Rail Freight Loan Repayment Fund.............$6,500
Drunk and Drugged Driving Prevention Fund..........$5,500
Illinois Affordable Housing Trust Fund...........$118,900
Community Water Supply Laboratory Fund............$10,100
Used Tire Management Fund.........................$17,600
Natural Areas Acquisition Fund....................$15,600
Open Space Lands Acquisition
and Development Fund..........................$49,400
Working Capital Revolving Fund...................$127,100
State Garage Revolving Fund.......................$93,100
Statistical Services Revolving Fund..............$183,000
Paper and Printing Revolving Fund..................$3,700
Air Transportation Revolving Fund..................$2,000
Communications Revolving Fund....................$306,100
Environmental Laboratory Certification Fund........$1,400
Public Health Laboratory Services
Revolving Fund.................................$5,900
Provider Inquiry Trust Fund........................$1,800
Lead Poisoning Screening, Prevention,
and Abatement Fund.............................$8,200
Drug Treatment Fund...............................$14,100
Feed Control Fund..................................$2,500
Plumbing Licensure and Program Fund................$3,500
Insurance Premium Tax Refund Fund..................$7,900
Tax Compliance and Administration Fund.............$5,400
Appraisal Administration Fund......................$2,900
Trauma Center Fund................................$40,400
Alternate Fuels Fund...............................$1,500
Illinois State Fair Fund..........................$13,900
State Asset Forfeiture Fund........................$8,300
Department of Corrections
Reimbursement and Education Fund..............$79,400
Health Facility Plan Review Fund...................$3,500
LEADS Maintenance Fund.............................$6,100
State Offender DNA Identification System Fund......$1,700
Illinois Historic Sites Fund.......................$4,500
Public Pension Regulation Fund.....................$2,300
Workforce, Technology, and Economic
Development Fund...............................$5,400
Renewable Energy Resources Trust Fund.............$30,100
Energy Efficiency Trust Fund.......................$8,400
Pesticide Control Fund.............................$6,700
Conservation 2000 Fund............................$30,900
Wireless Carrier Reimbursement Fund...............$91,600
International Tourism Fund........................$13,100
Public Transportation Fund.......................$705,900
Horse Racing Fund.................................$18,700
Death Certificate Surcharge Fund...................$1,900
State Police Wireless Service Emergency Fund.......$1,000
Downstate Public Transportation Fund.............$112,700
Motor Carrier Safety Inspection Fund...............$6,600
State Police Whistleblower
Reward and Protection Fund.....................$1,900
Illinois Standardbred Breeders Fund................$4,400
Illinois Thoroughbred Breeders Fund................$6,700
Illinois Clean Water Fund.........................$17,700
Child Support Administrative Fund................$435,100
Tourism Promotion Fund............................$88,600
Digital Divide Elimination Fund...................$11,700
Presidential Library and Museum Operating Fund.....$4,700
Metro-East Public Transportation Fund.............$48,100
Medical Special Purposes Trust Fund...............$11,800
Dram Shop Fund....................................$11,400
Illinois State Dental Disciplinary Fund............$2,000
Hazardous Waste Research Fund......................$1,300
Real Estate License Administration Fund...........$10,900
Traffic and Criminal Conviction Surcharge Fund....$45,100
Criminal Justice Information Systems Trust Fund....$5,700
Design Professionals Administration
and Investigation Fund.........................$2,000
State Surplus Property Revolving Fund..............$6,900
State Police Services Fund........................$47,300
Youth Drug Abuse Prevention Fund...................$1,300
Metabolic Screening and Treatment Fund............$16,000
Insurance Producer Administration Fund............$31,100
Coal Technology Development Assistance Fund.......$43,900
Low-Level Radioactive Waste Facility
Development and Operation Fund.................$2,000
Environmental Protection Permit
and Inspection Fund...........................$32,300
Park and Conservation Fund........................$41,300
Local Tourism Fund................................$34,700
Illinois Capital Revolving Loan Fund..............$10,700
Illinois Equity Fund...............................$1,900
Large Business Attraction Fund.....................$5,600
Illinois Beach Marina Fund.........................$5,100
International and Promotional Fund.................$1,500
Public Infrastructure Construction
Loan Revolving Fund............................$3,100
Insurance Financial Regulation Fund...............$42,800
Total $4,918,200
(e-10) (Blank). Notwithstanding any other provision of
State law to the contrary and in addition to any other
transfers that may be provided for by law, on the first day of
each calendar quarter of the fiscal year beginning July 1,
2005, or as soon as may be practical thereafter, the State
Comptroller shall direct and the State Treasurer shall transfer
from each designated fund into the Professional Services Fund
amounts equal to one-fourth of each of the following totals:
General Revenue Fund...........................$4,440,000
Road Fund......................................$5,324,411
Total $9,764,411
(e-15) (Blank). Notwithstanding any other provision of
State law to the contrary and in addition to any other
transfers that may be provided for by law, the State
Comptroller shall direct and the State Treasurer shall transfer
from the funds specified into the Professional Services Fund
according to the schedule specified herein as follows:
General Revenue Fund...........................$4,466,000
Road Fund......................................$5,355,500
Total $9,821,500
One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2006, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2007, or as soon as may be
practical thereafter.
(e-20) (Blank). Notwithstanding any other provision of
State law to the contrary, on or after July 1, 2010 and through
June 30, 2011, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
from the Director of Central Management Services, the State
Comptroller shall direct and the State Treasurer shall transfer
amounts into the Professional Services Fund from the designated
funds not exceeding the following totals:
Grade Crossing Protection Fund....................$55,300
Financial Institution Fund........................$10,000
General Professions Dedicated Fund................$11,600
Illinois Veterans' Rehabilitation Fund............$10,800
State Boating Act Fund............................$23,500
State Parks Fund..................................$21,200
Agricultural Premium Fund.........................$55,400
Fire Prevention Fund..............................$46,100
Mental Health Fund................................$45,200
Illinois State Pharmacy Disciplinary Fund............$300
Radiation Protection Fund.........................$12,900
Solid Waste Management Fund.......................$48,100
Illinois Gaming Law Enforcement Fund...............$2,900
Subtitle D Management Fund.........................$6,300
Illinois State Medical Disciplinary Fund...........$9,200
Weights and Measures Fund..........................$6,700
Violence Prevention Fund...........................$4,000
Capital Development Board Revolving Fund...........$7,900
DCFS Children's Services Fund....................$804,800
Illinois Health Facilities Planning Fund...........$4,000
Emergency Public Health Fund.......................$7,600
Nursing Dedicated and Professional Fund............$5,600
State Rail Freight Loan Repayment Fund.............$1,700
Drunk and Drugged Driving Prevention Fund..........$4,600
Community Water Supply Laboratory Fund.............$3,100
Used Tire Management Fund.........................$15,200
Natural Areas Acquisition Fund....................$33,400
Open Space Lands Acquisition
and Development Fund..........................$62,100
Working Capital Revolving Fund....................$91,700
State Garage Revolving Fund.......................$89,600
Statistical Services Revolving Fund..............$277,700
Communications Revolving Fund....................$248,100
Facilities Management Revolving Fund.............$472,600
Public Health Laboratory Services
Revolving Fund.................................$5,900
Lead Poisoning Screening, Prevention,
and Abatement Fund.............................$7,900
Drug Treatment Fund................................$8,700
Tax Compliance and Administration Fund.............$8,300
Trauma Center Fund................................$34,800
Illinois State Fair Fund..........................$12,700
Department of Corrections
Reimbursement and Education Fund..............$77,600
Illinois Historic Sites Fund.......................$4,200
Pesticide Control Fund.............................$7,000
Partners for Conservation Fund....................$25,000
International Tourism Fund........................$14,100
Horse Racing Fund.................................$14,800
Motor Carrier Safety Inspection Fund...............$4,500
Illinois Standardbred Breeders Fund................$3,400
Illinois Thoroughbred Breeders Fund................$5,200
Illinois Clean Water Fund.........................$19,400
Child Support Administrative Fund................$398,000
Tourism Promotion Fund............................$75,300
Digital Divide Elimination Fund...................$11,800
Presidential Library and Museum Operating Fund....$25,900
Medical Special Purposes Trust Fund...............$10,800
Dram Shop Fund....................................$12,700
Cycle Rider Safety Training Fund...................$7,100
State Police Services Fund........................$43,600
Metabolic Screening and Treatment Fund............$23,900
Insurance Producer Administration Fund............$16,800
Coal Technology Development Assistance Fund.......$43,700
Environmental Protection Permit
and Inspection Fund...........................$21,600
Park and Conservation Fund........................$38,100
Local Tourism Fund................................$31,800
Illinois Capital Revolving Loan Fund...............$5,800
Large Business Attraction Fund.......................$300
Adeline Jay Geo-Karis Illinois
Beach Marina Fund..............................$5,000
Insurance Financial Regulation Fund...............$23,000
Total $3,547,900
(e-25) (Blank). Notwithstanding any other provision of
State law to the contrary and in addition to any other
transfers that may be provided for by law, the State
Comptroller shall direct and the State Treasurer shall transfer
from the funds specified into the Professional Services Fund
according to the schedule specified as follows:
General Revenue Fund...........................$4,600,000
Road Fund......................................$4,852,500
Total $9,452,500
One fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2010, or as soon as may be
practical thereafter, and one half of the specified amount
shall be transferred on January 1, 2011, or as soon as may be
practical thereafter.
(e-30) (Blank). Notwithstanding any other provision of
State law to the contrary and in addition to any other
transfers that may be provided for by law, the State
Comptroller shall direct and the State Treasurer shall transfer
from the funds specified into the Professional Services Fund
according to the schedule specified as follows:
General Revenue Fund...........................$4,600,000
One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2011, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2012, or as soon as may be
practical thereafter.
(e-35) (Blank). Notwithstanding any other provision of
State law to the contrary, on or after July 1, 2013 and through
June 30, 2014, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
from the Director of Central Management Services, the State
Comptroller shall direct and the State Treasurer shall transfer
amounts into the Professional Services Fund from the designated
funds not exceeding the following totals:
Financial Institution Fund.........................$2,500
General Professions Dedicated Fund.................$2,000
Illinois Veterans' Rehabilitation Fund.............$2,300
State Boating Act Fund.............................$5,500
State Parks Fund...................................$4,800
Agricultural Premium Fund..........................$9,900
Fire Prevention Fund..............................$10,300
Mental Health Fund................................$14,000
Illinois State Pharmacy Disciplinary Fund............$600
Radiation Protection Fund..........................$3,400
Solid Waste Management Fund........................$7,600
Illinois Gaming Law Enforcement Fund.................$800
Subtitle D Management Fund...........................$700
Illinois State Medical Disciplinary Fund...........$2,000
Weights and Measures Fund.........................$20,300
ICJIA Violence Prevention Fund.......................$900
Capital Development Board Revolving Fund...........$3,100
DCFS Children's Services Fund....................$175,500
Illinois Health Facilities Planning Fund.............$800
Emergency Public Health Fund.......................$1,400
Nursing Dedicated and Professional Fund............$1,200
State Rail Freight Loan Repayment Fund.............$2,300
Drunk and Drugged Driving Prevention Fund............$800
Community Water Supply Laboratory Fund...............$500
Used Tire Management Fund..........................$2,700
Natural Areas Acquisition Fund.....................$3,000
Open Space Lands Acquisition and Development Fund..$7,300
Working Capital Revolving Fund....................$22,900
State Garage Revolving Fund.......................$22,100
Statistical Services Revolving Fund...............$67,100
Communications Revolving Fund.....................$56,900
Facilities Management Revolving Fund..............$84,400
Public Health Laboratory Services Revolving Fund ....$300
Lead Poisoning Screening, Prevention, and
Abatement Fund.................................$1,300
Tax Compliance and Administration Fund.............$1,700
Illinois State Fair Fund...........................$2,300
Department of Corrections Reimbursement
and Education Fund............................$14,700
Illinois Historic Sites Fund.........................$900
Pesticide Control Fund.............................$2,000
Partners for Conservation Fund.....................$3,300
International Tourism Fund.........................$1,200
Horse Racing Fund..................................$3,100
Motor Carrier Safety Inspection Fund...............$1,000
Illinois Thoroughbred Breeders Fund................$1,000
Illinois Clean Water Fund..........................$7,400
Child Support Administrative Fund.................$82,100
Tourism Promotion Fund............................$15,200
Presidential Library and Museum
Operating Fund.................................$4,600
Dram Shop Fund.....................................$3,200
Cycle Rider Safety Training Fund...................$2,100
State Police Services Fund.........................$8,500
Metabolic Screening and Treatment Fund.............$6,000
Insurance Producer Administration Fund.............$6,700
Coal Technology Development Assistance Fund........$6,900
Environmental Protection Permit
and Inspection Fund ...........................$3,800
Park and Conservation Fund.........................$7,500
Local Tourism Fund.................................$5,100
Illinois Capital Revolving Loan Fund.................$400
Adeline Jay Geo-Karis Illinois
Beach Marina Fund ...............................$500
Insurance Financial Regulation Fund................$8,200
Total $740,600
(e-40) (Blank). Notwithstanding any other provision of
State law to the contrary and in addition to any other
transfers that may be provided for by law, the State
Comptroller shall direct and the State Treasurer shall transfer
from the funds specified into the Professional Services Fund
according to the schedule specified as follows:
General Revenue Fund...........................$6,000,000
Road Fund......................................$1,161,700
Total $7,161,700
(e-45) (Blank). Notwithstanding any other provision of
State law to the contrary, on or after July 1, 2014 and through
June 30, 2015, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
from the Director of Central Management Services, the State
Comptroller shall direct and the State Treasurer shall transfer
amounts into the Professional Services Fund from the designated
funds not exceeding the following totals:
Financial Institution Fund.........................$2,500
General Professions Dedicated Fund.................$2,000
Illinois Veterans' Rehabilitation Fund.............$2,300
State Boating Act Fund.............................$5,500
State Parks Fund...................................$4,800
Agricultural Premium Fund..........................$9,900
Fire Prevention Fund..............................$10,300
Mental Health Fund................................$14,000
Illinois State Pharmacy Disciplinary Fund............$600
Radiation Protection Fund..........................$3,400
Solid Waste Management Fund........................$7,600
Illinois Gaming Law Enforcement Fund.................$800
Subtitle D Management Fund...........................$700
Illinois State Medical Disciplinary Fund...........$2,000
Weights and Measures Fund.........................$20,300
ICJIA Violence Prevention Fund.......................$900
Capital Development Board Revolving Fund...........$3,100
DCFS Children's Services Fund....................$175,500
Illinois Health Facilities Planning Fund.............$800
Emergency Public Health Fund.......................$1,400
Nursing Dedicated and Professional Fund............$1,200
State Rail Freight Loan Repayment Fund.............$2,300
Drunk and Drugged Driving Prevention Fund............$800
Community Water Supply Laboratory Fund...............$500
Used Tire Management Fund..........................$2,700
Natural Areas Acquisition Fund.....................$3,000
Open Space Lands Acquisition
and Development Fund...........................$7,300
Working Capital Revolving Fund....................$22,900
State Garage Revolving Fund.......................$22,100
Statistical Services Revolving Fund...............$67,100
Communications Revolving Fund.....................$56,900
Facilities Management Revolving Fund..............$84,400
Public Health Laboratory Services
Revolving Fund...................................$300
Lead Poisoning Screening, Prevention,
and Abatement Fund.............................$1,300
Tax Compliance and Administration Fund.............$1,700
Illinois State Fair Fund...........................$2,300
Department of Corrections
Reimbursement and Education Fund..............$14,700
Illinois Historic Sites Fund.........................$900
Pesticide Control Fund.............................$2,000
Partners for Conservation Fund.....................$3,300
International Tourism Fund.........................$1,200
Horse Racing Fund..................................$3,100
Motor Carrier Safety Inspection Fund...............$1,000
Illinois Thoroughbred Breeders Fund................$1,000
Illinois Clean Water Fund..........................$7,400
Child Support Administrative Fund.................$82,100
Tourism Promotion Fund............................$15,200
Presidential Library and Museum Operating Fund.....$4,600
Dram Shop Fund.....................................$3,200
Cycle Rider Safety Training Fund...................$2,100
State Police Services Fund.........................$8,500
Metabolic Screening and Treatment Fund.............$6,000
Insurance Producer Administration Fund.............$6,700
Coal Technology Development Assistance Fund........$6,900
Environmental Protection Permit
and Inspection Fund............................$3,800
Park and Conservation Fund.........................$7,500
Local Tourism Fund.................................$5,100
Illinois Capital Revolving Loan Fund.................$400
Adeline Jay Geo-Karis Illinois
Beach Marina Fund................................$500
Insurance Financial Regulation Fund................$8,200
Total $740,600
(e-50) (Blank). Notwithstanding any other provision of
State law to the contrary and in addition to any other
transfers that may be provided for by law, the State
Comptroller shall direct and the State Treasurer shall transfer
from the fund specified into the Professional Services Fund
according to the schedule specified as follows:
Road Fund......................................$1,161,700
One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2014, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2015, or as soon as may be
practical thereafter.
(f) The term "professional services" means services
rendered on behalf of State agencies and other State entities
pursuant to Section 405-293 of the Department of Central
Management Services Law of the Civil Administrative Code of
Illinois.
(Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13;
98-674, eff. 6-30-14.)
(30 ILCS 105/6z-70)
Sec. 6z-70. The Secretary of State Identification Security
and Theft Prevention Fund.
(a) The Secretary of State Identification Security and
Theft Prevention Fund is created as a special fund in the State
treasury. The Fund shall consist of any fund transfers, grants,
fees, or moneys from other sources received for the purpose of
funding identification security and theft prevention measures.
(b) All moneys in the Secretary of State Identification
Security and Theft Prevention Fund shall be used, subject to
appropriation, for any costs related to implementing
identification security and theft prevention measures.
(c) (Blank).
(d) (Blank).
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) (Blank). Notwithstanding any other provision of State
law to the contrary, on or after July 1, 2018, and until June
30, 2019, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
of the Secretary of State, the State Comptroller shall direct
and the State Treasurer shall transfer amounts into the
Secretary of State Identification Security and Theft
Prevention Fund from the designated funds not exceeding the
following totals:
Division of Corporations Registered Limited
Liability Partnership Fund...................$287,000
Securities Investors Education Fund............$1,500,000
Department of Business Services Special
Operations Fund............................$3,000,000
Securities Audit and Enforcement Fund..........$3,500,000
(l) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2019, and until June 30, 2020, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
Division of Corporations Registered Limited
Liability Partnership Fund....................$287,000
Securities Investors Education Fund.............$1,500,000
Department of Business Services
Special Operations Fund.....................$3,000,000
Securities Audit and Enforcement Fund...........$3,500,000
(m) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2020, and until June 30, 2021, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
Division of Corporations Registered Limited
Liability Partnership Fund...................$287,000
Securities Investors Education Fund..............$1,500,000
Department of Business Services Special
Operations Fund............................$4,500,000
Securities Audit and Enforcement Fund..........$5,000,000
Corporate Franchise Tax Refund Fund............$3,000,000
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
(30 ILCS 105/6z-100)
(Section scheduled to be repealed on July 1, 2020)
Sec. 6z-100. Capital Development Board Revolving Fund;
payments into and use. All monies received by the Capital
Development Board for publications or copies issued by the
Board, and all monies received for contract administration
fees, charges, or reimbursements owing to the Board shall be
deposited into a special fund known as the Capital Development
Board Revolving Fund, which is hereby created in the State
treasury. The monies in this Fund shall be used by the Capital
Development Board, as appropriated, for expenditures for
personal services, retirement, social security, contractual
services, legal services, travel, commodities, printing,
equipment, electronic data processing, or telecommunications.
For fiscal year 2021, the monies in this Fund may also be
appropriated to and used by the Executive Ethics Commission for
oversight and administration of the Chief Procurement Officer
responsible for capital procurement. Unexpended moneys in the
Fund shall not be transferred or allocated by the Comptroller
or Treasurer to any other fund, nor shall the Governor
authorize the transfer or allocation of those moneys to any
other fund. This Section is repealed July 1, 2021 2020.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
(30 ILCS 105/6z-120 new)
Sec. 6z-120. Disaster Response and Recovery Fund.
(a) This subsection is declarative of existing law. The
Disaster Response and Recovery Fund is created as a State trust
fund in the State treasury for the purpose of receiving funds
from any sources, public or private, including federal sources,
to be used for costs of responding to and recovering from
disasters declared by the Governor and other emergencies.
Moneys in the Disaster Response and Recovery Fund may be
expended for qualifying purposes at the direction of the
Governor and in accordance with Sections 8 and 9 of the
Illinois Emergency Management Agency Act and the Emergency
Management Assistance Compact Act.
(b) Federal funds received by the State from the
Coronavirus Relief Fund established in Section 5001 of the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act may be deposited into the Disaster Response and Recovery
Fund and accounted for separately from any other moneys in the
Fund. Such federal funds shall be transferred, distributed or
expended from the Disaster Response and Recovery Fund only for
purposes permitted in the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act and related federal guidance, and
as authorized by this Section. At any time, the Governor may
direct the transfer of any portion of such federal funds to the
State Coronavirus Urgent Remediation Emergency (State CURE)
Fund or the Local Coronavirus Urgent Remediation Emergency
(Local CURE) Fund for further use in accordance with the
purposes authorized in the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act, as it may be amended, and
related federal guidance.
(30 ILCS 105/6z-121 new)
Sec. 6z-121. State Coronavirus Urgent Remediation
Emergency Fund.
(a) The State Coronavirus Urgent Remediation Emergency
(State CURE) Fund is created as a federal trust fund within the
State treasury. The State CURE Fund shall be held separate and
apart from all other funds in the State treasury. The State
CURE Fund is established: (1) to receive, directly or
indirectly, federal funds from the Coronavirus Relief Fund in
accordance with Section 5001 of the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act or from any other
federal fund pursuant to any other provision of federal law;
and (2) to provide for the transfer, distribution and
expenditure of such federal funds as permitted in the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act and
related federal guidance or any other federal law, and as
authorized by this Section.
(b) Federal funds received by the State from the
Coronavirus Relief Fund in accordance with Section 5001 of the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act, or any other federal funds received pursuant to any other
federal law, may be deposited, directly or indirectly, into the
State CURE Fund.
(c) All federal funds received into the State CURE Fund
from the Coronavirus Relief Fund may be transferred or expended
by the Illinois Emergency Management Agency at the direction of
the Governor for the specific purposes permitted by the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
related regulations or federal guidance, and any terms and
conditions of the federal awards received by the State
thereunder. The State Comptroller shall direct and the State
Treasurer shall transfer, as directed by the governor in
writing, a portion of the federal funds received from the
Coronavirus Relief Fund or from any other federal fund pursuant
to any other provision of federal law may be transferred to the
Local Coronavirus Urgent Remediation Emergency (Local CURE)
Fund from time to time for the provision and administration of
grants to units of local government as permitted by the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
related federal guidance, and any other additional federal law
that may provide authorization. Funds in the State CURE Fund
also may be transferred to other funds in the State treasury as
reimbursement for expenditures made from such other funds if
the expenditures are eligible for federal reimbursement under
Section 5001 of the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act and related federal guidance.
Funds in the State CURE Fund also may be expended directly on
expenditures eligible for federal reimbursement under Section
5001 of the federal Coronavirus Aid, Relief, and Economic
Security (CARES) Act and related federal guidance.
(d) Once the General Assembly has enacted appropriations
from the State CURE Fund, the expenditure of funds from the
State CURE Fund shall be subject to appropriation by the
General Assembly, and shall be administered by the Illinois
Emergency Management Agency at the direction of the Governor.
The Illinois Emergency Management Agency, and other agencies as
named in appropriations, shall transfer, distribute or expend
the funds. The State Comptroller shall direct and the State
Treasurer shall transfer funds in the State CURE Fund to other
funds in the State treasury as reimbursement for expenditures
made from such other funds if the expenditures are eligible for
federal reimbursement under Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act and
related federal guidance, as directed in writing by the
Governor. Additional funds that may be received from the
federal government from legislation enacted in response to the
impact of Coronavirus Disease 2019, including fiscal
stabilization payments that replace revenues lost due to
Coronavirus Disease 2019, The State Comptroller may direct and
the State Treasurer shall transfer in the manner authorized or
required by any related federal guidance, as directed in
writing by the Governor.
(e) Unexpended funds in the State CURE Fund shall be paid
back to the federal government at the direction of the
Governor.
(30 ILCS 105/6z-122 new)
Sec. 6z-122. Local Coronavirus Urgent Remediation
Emergency Fund.
(a) The Local Coronavirus Urgent Remediation Emergency
Fund, or Local CURE Fund, is created as a federal trust fund
within the State treasury. The Local CURE Fund shall be held
separate and apart from all other funds of the State. The Local
CURE Fund is established: (1) to receive transfers from either
the Disaster Response and Recovery Fund or the State
Coronavirus Urgent Remediation Emergency (State CURE) Fund of
federal funds received by the State from the Coronavirus Relief
Fund in accordance with Section 5001 of the federal Coronavirus
Aid, Relief, and Economic Security (CARES) Act or pursuant to
any other provision of federal law; and (2) to provide for the
administration and payment of grants and expense
reimbursements to units of local government as permitted in the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act and related federal guidance, as authorized by this
Section, and as authorized in the Department of Commerce and
Economic Opportunity Act.
(b) A portion of the funds received into either the
Disaster Response and Recovery Fund or the State CURE Fund from
the Coronavirus Relief Fund in accordance with Section 5001 of
the federal Coronavirus Aid, Relief, and Economic Security
(CARES) Act may be transferred into the Local CURE Fund from
time to time. Such funds transferred to the Local CURE Fund may
be used by the Department of Commerce and Economic Opportunity
only to provide for the awarding and administration and payment
of grants and expense reimbursements to units of local
government for the specific purposes permitted by the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act and
any related federal guidance, the terms and conditions of the
federal awards through which the funds are received by the
State, in accordance with the procedures established in this
Section, and as authorized in the Department of Commerce and
Economic Opportunity Act.
(c) Unless federal guidance expands the authorized uses,
the funds received by units of local government from the Local
CURE Fund may be used only to cover the costs of the units of
local government that (1) are necessary expenditures incurred
due to the public health emergency caused by the Coronavirus
Disease 2019, (2) were not accounted for in the budget of the
State or unit of local government most recently approved as of
March 27, 2020: and are incurred on or after March 1, 2020 and
before December 31, 2020; however, if new federal guidance or
new federal law expands authorized uses, then the funds may be
used for any other permitted purposes.
(d) The expenditure of funds from the Local CURE Fund shall
be subject to appropriation by the General Assembly.
(e) Unexpended funds in the Local CURE Fund shall be
transferred or paid back to the State CURE Fund at the
direction of the Governor.
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,
and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code, except the cost
of administration of Articles I and II of Chapter 3 of that
Code, and to pay the costs of the Executive Ethics
Commission for oversight and administration of the Chief
Procurement Officer for transportation; and
secondly -- for expenses of the Department of
Transportation for construction, reconstruction,
improvement, repair, maintenance, operation, and
administration of highways in accordance with the
provisions of laws relating thereto, or for any purpose
related or incident to and connected therewith, including
the separation of grades of those highways with railroads
and with highways and including the payment of awards made
by the Illinois Workers' Compensation Commission under the
terms of the Workers' Compensation Act or Workers'
Occupational Diseases Act for injury or death of an
employee of the Division of Highways in the Department of
Transportation; or for the acquisition of land and the
erection of buildings for highway purposes, including the
acquisition of highway right-of-way or for investigations
to determine the reasonably anticipated future highway
needs; or for making of surveys, plans, specifications and
estimates for and in the construction and maintenance of
flight strips and of highways necessary to provide access
to military and naval reservations, to defense industries
and defense-industry sites, and to the sources of raw
materials and for replacing existing highways and highway
connections shut off from general public use at military
and naval reservations and defense-industry sites, or for
the purchase of right-of-way, except that the State shall
be reimbursed in full for any expense incurred in building
the flight strips; or for the operating and maintaining of
highway garages; or for patrolling and policing the public
highways and conserving the peace; or for the operating
expenses of the Department relating to the administration
of public transportation programs; or, during fiscal year
2020 only, for the purposes of a grant not to exceed
$8,394,800 to the Regional Transportation Authority on
behalf of PACE for the purpose of ADA/Para-transit
expenses; or, during fiscal year 2021 only, for the
purposes of a grant not to exceed $8,394,800 to the
Regional Transportation Authority on behalf of PACE for the
purpose of ADA/Para-transit expenses; or for any of those
purposes or any other purpose that may be provided by law.
Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of Public Health;
2. Department of Transportation, only with respect to
subsidies for one-half fare Student Transportation and
Reduced Fare for Elderly, except during fiscal year 2019
only when no more than $17,570,000 may be expended and
except fiscal year 2020 only when no more than $17,570,000
may be expended and except fiscal year 2021 only when no
more than $17,570,000 may be expended;
3. Department of Central Management Services, except
for expenditures incurred for group insurance premiums of
appropriate personnel;
4. Judicial Systems and Agencies.
Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of State Police, except for expenditures
with respect to the Division of Operations;
2. Department of Transportation, only with respect to
Intercity Rail Subsidies, except during fiscal year 2019
only when no more than $52,000,000 may be expended and
except fiscal year 2020 only when no more than $50,000,000
may be expended and except fiscal year 2021 only when no
more than $50,000,000 may be expended, and Rail Freight
Services.
Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of State Police, except not more than 40%
of the funds appropriated for the Division of Operations;
2. State Officers.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road Fund
monies that are eligible for federal reimbursement. It shall
not be lawful to circumvent the above appropriation limitations
by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction of
permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and
payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness
then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code; and
secondly -- no Road Fund monies derived from fees,
excises, or license taxes relating to registration,
operation and use of vehicles on public highways or to
fuels used for the propulsion of those vehicles, shall be
appropriated or expended other than for costs of
administering the laws imposing those fees, excises, and
license taxes, statutory refunds and adjustments allowed
thereunder, administrative costs of the Department of
Transportation, including, but not limited to, the
operating expenses of the Department relating to the
administration of public transportation programs, payment
of debts and liabilities incurred in construction and
reconstruction of public highways and bridges, acquisition
of rights-of-way for and the cost of construction,
reconstruction, maintenance, repair, and operation of
public highways and bridges under the direction and
supervision of the State, political subdivision, or
municipality collecting those monies, or during fiscal
year 2019 only for the purposes of a grant not to exceed
$3,825,000 to the Regional Transportation Authority on
behalf of PACE for the purpose of ADA/Para-transit
expenses, or during fiscal year 2020 only for the purposes
of a grant not to exceed $8,394,800 to the Regional
Transportation Authority on behalf of PACE for the purpose
of ADA/Para-transit expenses, or during fiscal year 2021
only for the purposes of a grant not to exceed $8,394,800
to the Regional Transportation Authority on behalf of PACE
for the purpose of ADA/Para-transit expenses, and the costs
for patrolling and policing the public highways (by State,
political subdivision, or municipality collecting that
money) for enforcement of traffic laws. The separation of
grades of such highways with railroads and costs associated
with protection of at-grade highway and railroad crossing
shall also be permissible.
Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as provided
in Section 8 of the Motor Fuel Tax Law.
Except as provided in this paragraph, beginning with fiscal
year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of its total fiscal year 1990 Road
Fund appropriations for those purposes unless otherwise
provided in Section 5g of this Act. For fiscal years 2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of $97,310,000. For fiscal year 2008
only, no Road Fund monies shall be appropriated to the
Department of State Police for the purposes of this Section in
excess of $106,100,000. For fiscal year 2009 only, no Road Fund
monies shall be appropriated to the Department of State Police
for the purposes of this Section in excess of $114,700,000.
Beginning in fiscal year 2010, no road fund moneys shall be
appropriated to the Department of State Police. It shall not be
lawful to circumvent this limitation on appropriations by
governmental reorganization or other methods unless otherwise
provided in Section 5g of this Act.
In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of this
Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State for
the purposes of this Section in excess of the total fiscal year
1994 Road Fund appropriations to the Secretary of State for
those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
Fiscal Year 2000$80,500,000;
Fiscal Year 2001$80,500,000;
Fiscal Year 2002$80,500,000;
Fiscal Year 2003$130,500,000;
Fiscal Year 2004$130,500,000;
Fiscal Year 2005$130,500,000;
Fiscal Year 2006 $130,500,000;
Fiscal Year 2007 $130,500,000;
Fiscal Year 2008$130,500,000;
Fiscal Year 2009 $130,500,000.
For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar as
appropriation of Road Fund monies is concerned.
Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e of
this Act; nor to the General Revenue Fund, as authorized by
Public Act 93-25.
The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by Public Act 94-91 shall be repaid to the Road Fund
from the General Revenue Fund in the next succeeding fiscal
year that the General Revenue Fund has a positive budgetary
balance, as determined by generally accepted accounting
principles applicable to government.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
Sec. 8.12. State Pensions Fund.
(a) The moneys in the State Pensions Fund shall be used
exclusively for the administration of the Revised Uniform
Unclaimed Property Act and for the expenses incurred by the
Auditor General for administering the provisions of Section
2-8.1 of the Illinois State Auditing Act and for operational
expenses of the Office of the State Treasurer and for the
funding of the unfunded liabilities of the designated
retirement systems. For the purposes of this Section,
"operational expenses of the Office of the State Treasurer"
includes the acquisition of land and buildings in State fiscal
years 2019 and 2020 for use by the Office of the State
Treasurer, as well as construction, reconstruction,
improvement, repair, and maintenance, in accordance with the
provisions of laws relating thereto, of such lands and
buildings beginning in State fiscal year 2019 and thereafter.
Beginning in State fiscal year 2022 2021, payments to the
designated retirement systems under this Section shall be in
addition to, and not in lieu of, any State contributions
required under the Illinois Pension Code.
"Designated retirement systems" means:
(1) the State Employees' Retirement System of
Illinois;
(2) the Teachers' Retirement System of the State of
Illinois;
(3) the State Universities Retirement System;
(4) the Judges Retirement System of Illinois; and
(5) the General Assembly Retirement System.
(b) Each year the General Assembly may make appropriations
from the State Pensions Fund for the administration of the
Revised Uniform Unclaimed Property Act.
(c) As soon as possible after July 30, 2004 (the effective
date of Public Act 93-839), the General Assembly shall
appropriate from the State Pensions Fund (1) to the State
Universities Retirement System the amount certified under
Section 15-165 during the prior year, (2) to the Judges
Retirement System of Illinois the amount certified under
Section 18-140 during the prior year, and (3) to the General
Assembly Retirement System the amount certified under Section
2-134 during the prior year as part of the required State
contributions to each of those designated retirement systems.
If the amount in the State Pensions Fund does not exceed the
sum of the amounts certified in Sections 15-165, 18-140, and
2-134 by at least $5,000,000, the amount paid to each
designated retirement system under this subsection shall be
reduced in proportion to the amount certified by each of those
designated retirement systems.
(c-5) For fiscal years 2006 through 2021 2020, the General
Assembly shall appropriate from the State Pensions Fund to the
State Universities Retirement System the amount estimated to be
available during the fiscal year in the State Pensions Fund;
provided, however, that the amounts appropriated under this
subsection (c-5) shall not reduce the amount in the State
Pensions Fund below $5,000,000.
(c-6) For fiscal year 2022 2021 and each fiscal year
thereafter, as soon as may be practical after any money is
deposited into the State Pensions Fund from the Unclaimed
Property Trust Fund, the State Treasurer shall apportion the
deposited amount among the designated retirement systems as
defined in subsection (a) to reduce their actuarial reserve
deficiencies. The State Comptroller and State Treasurer shall
pay the apportioned amounts to the designated retirement
systems to fund the unfunded liabilities of the designated
retirement systems. The amount apportioned to each designated
retirement system shall constitute a portion of the amount
estimated to be available for appropriation from the State
Pensions Fund that is the same as that retirement system's
portion of the total actual reserve deficiency of the systems,
as determined annually by the Governor's Office of Management
and Budget at the request of the State Treasurer. The amounts
apportioned under this subsection shall not reduce the amount
in the State Pensions Fund below $5,000,000.
(d) The Governor's Office of Management and Budget shall
determine the individual and total reserve deficiencies of the
designated retirement systems. For this purpose, the
Governor's Office of Management and Budget shall utilize the
latest available audit and actuarial reports of each of the
retirement systems and the relevant reports and statistics of
the Public Employee Pension Fund Division of the Department of
Insurance.
(d-1) (Blank).
(e) The changes to this Section made by Public Act 88-593
shall first apply to distributions from the Fund for State
fiscal year 1996.
(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
6-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
(30 ILCS 105/8g-1)
Sec. 8g-1. Fund transfers.
(a) (Blank).
(b) (Blank).
(c) (Blank).
(d) (Blank).
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) (Blank).
(i) (Blank).
(j) (Blank).
(k) (Blank).
(l) (Blank).
(m) (Blank).
(n) (Blank). In addition to any other transfers that may be
provided for by law, on July 1, 2019, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $800,000 from the General
Revenue Fund to the Grant Accountability and Transparency Fund.
(o) (Blank). In addition to any other transfers that may be
provided for by law, on July 1, 2019, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $60,000,000 from the
Tourism Promotion Fund to the General Revenue Fund.
(p) (Blank). In addition to any other transfers that may be
provided for by law, on July 1, 2019, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer amounts from the State Police
Whistleblower Reward and Protection Fund to the designated fund
not exceeding the following amount:
Firearm Dealer License Certification Fund......$5,000,000
(q) (Blank). In addition to any other transfers that may be
provided for by law, on July 1, 2019, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
(r) In addition to any other transfers that may be provided
for by law, on July 1, 2020, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency Fund.
(s) In addition to any other transfers that may be provided
for by law, on July 1, 2020, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
(t) In addition to any other transfers that may be provided
for by law, on July 1, 2020, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $320,000 from the General
Revenue Fund to the Coal Development Fund.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
Sec. 13.2. Transfers among line item appropriations.
(a) Transfers among line item appropriations from the same
treasury fund for the objects specified in this Section may be
made in the manner provided in this Section when the balance
remaining in one or more such line item appropriations is
insufficient for the purpose for which the appropriation was
made.
(a-1) No transfers may be made from one agency to another
agency, nor may transfers be made from one institution of
higher education to another institution of higher education
except as provided by subsection (a-4).
(a-2) Except as otherwise provided in this Section,
transfers may be made only among the objects of expenditure
enumerated in this Section, except that no funds may be
transferred from any appropriation for personal services, from
any appropriation for State contributions to the State
Employees' Retirement System, from any separate appropriation
for employee retirement contributions paid by the employer, nor
from any appropriation for State contribution for employee
group insurance.
(a-2.5) (Blank).
(a-3) Further, if an agency receives a separate
appropriation for employee retirement contributions paid by
the employer, any transfer by that agency into an appropriation
for personal services must be accompanied by a corresponding
transfer into the appropriation for employee retirement
contributions paid by the employer, in an amount sufficient to
meet the employer share of the employee contributions required
to be remitted to the retirement system.
(a-4) Long-Term Care Rebalancing. The Governor may
designate amounts set aside for institutional services
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services to be
transferred to all State agencies responsible for the
administration of community-based long-term care programs,
including, but not limited to, community-based long-term care
programs administered by the Department of Healthcare and
Family Services, the Department of Human Services, and the
Department on Aging, provided that the Director of Healthcare
and Family Services first certifies that the amounts being
transferred are necessary for the purpose of assisting persons
in or at risk of being in institutional care to transition to
community-based settings, including the financial data needed
to prove the need for the transfer of funds. The total amounts
transferred shall not exceed 4% in total of the amounts
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services for each
fiscal year. A notice of the fund transfer must be made to the
General Assembly and posted at a minimum on the Department of
Healthcare and Family Services website, the Governor's Office
of Management and Budget website, and any other website the
Governor sees fit. These postings shall serve as notice to the
General Assembly of the amounts to be transferred. Notice shall
be given at least 30 days prior to transfer.
(b) In addition to the general transfer authority provided
under subsection (c), the following agencies have the specific
transfer authority granted in this subsection:
The Department of Healthcare and Family Services is
authorized to make transfers representing savings attributable
to not increasing grants due to the births of additional
children from line items for payments of cash grants to line
items for payments for employment and social services for the
purposes outlined in subsection (f) of Section 4-2 of the
Illinois Public Aid Code.
The Department of Children and Family Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it within the same treasury fund for the
following line items among these same line items: Foster Home
and Specialized Foster Care and Prevention, Institutions and
Group Homes and Prevention, and Purchase of Adoption and
Guardianship Services.
The Department on Aging is authorized to make transfers not
exceeding 10% 2% of the aggregate amount appropriated to it
within the same treasury fund for the following Community Care
Program line items among these same line items: purchase of
services covered by the Community Care Program and
Comprehensive Case Coordination.
The State Board of Education is authorized to make
transfers from line item appropriations within the same
treasury fund for General State Aid, General State Aid - Hold
Harmless, and Evidence-Based Funding, provided that no such
transfer may be made unless the amount transferred is no longer
required for the purpose for which that appropriation was made,
to the line item appropriation for Transitional Assistance when
the balance remaining in such line item appropriation is
insufficient for the purpose for which the appropriation was
made.
The State Board of Education is authorized to make
transfers between the following line item appropriations
within the same treasury fund: Disabled Student
Services/Materials (Section 14-13.01 of the School Code),
Disabled Student Transportation Reimbursement (Section
14-13.01 of the School Code), Disabled Student Tuition -
Private Tuition (Section 14-7.02 of the School Code),
Extraordinary Special Education (Section 14-7.02b of the
School Code), Reimbursement for Free Lunch/Breakfast Program,
Summer School Payments (Section 18-4.3 of the School Code), and
Transportation - Regular/Vocational Reimbursement (Section
29-5 of the School Code). Such transfers shall be made only
when the balance remaining in one or more such line item
appropriations is insufficient for the purpose for which the
appropriation was made and provided that no such transfer may
be made unless the amount transferred is no longer required for
the purpose for which that appropriation was made.
The Department of Healthcare and Family Services is
authorized to make transfers not exceeding 4% of the aggregate
amount appropriated to it, within the same treasury fund, among
the various line items appropriated for Medical Assistance.
(c) The sum of such transfers for an agency in a fiscal
year shall not exceed 2% of the aggregate amount appropriated
to it within the same treasury fund for the following objects:
Personal Services; Extra Help; Student and Inmate
Compensation; State Contributions to Retirement Systems; State
Contributions to Social Security; State Contribution for
Employee Group Insurance; Contractual Services; Travel;
Commodities; Printing; Equipment; Electronic Data Processing;
Operation of Automotive Equipment; Telecommunications
Services; Travel and Allowance for Committed, Paroled and
Discharged Prisoners; Library Books; Federal Matching Grants
for Student Loans; Refunds; Workers' Compensation,
Occupational Disease, and Tort Claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; and, in appropriations to
institutions of higher education, Awards and Grants.
Notwithstanding the above, any amounts appropriated for
payment of workers' compensation claims to an agency to which
the authority to evaluate, administer and pay such claims has
been delegated by the Department of Central Management Services
may be transferred to any other expenditure object where such
amounts exceed the amount necessary for the payment of such
claims.
(c-1) (Blank).
(c-2) (Blank).
(c-3) (Blank).
(c-4) (Blank).
(c-5) (Blank). Special provisions for State fiscal year
2019. Notwithstanding any other provision of this Section, for
State fiscal year 2019, transfers among line item
appropriations to a State agency from the same State treasury
fund may be made for operational or lump sum expenses only,
provided that the sum of such transfers for a State agency in
State fiscal year 2019 shall not exceed 4% of the aggregate
amount appropriated to that State agency for operational or
lump sum expenses for State fiscal year 2019. For the purpose
of this subsection (c-5), "operational or lump sum expenses"
includes the following objects: personal services; extra help;
student and inmate compensation; State contributions to
retirement systems; State contributions to social security;
State contributions for employee group insurance; contractual
services; travel; commodities; printing; equipment; electronic
data processing; operation of automotive equipment;
telecommunications services; travel and allowance for
committed, paroled, and discharged prisoners; library books;
federal matching grants for student loans; refunds; workers'
compensation, occupational disease, and tort claims; lump sum
and other purposes; and lump sum operations. For the purpose of
this subsection (c-5), "State agency" does not include the
Attorney General, the Secretary of State, the Comptroller, the
Treasurer, or the legislative or judicial branches.
(c-6) Special provisions for State fiscal year 2020.
Notwithstanding any other provision of this Section, for State
fiscal year 2020, transfers among line item appropriations to a
State agency from the same State treasury fund may be made for
operational or lump sum expenses only, provided that the sum of
such transfers for a State agency in State fiscal year 2020
shall not exceed 4% of the aggregate amount appropriated to
that State agency for operational or lump sum expenses for
State fiscal year 2020. For the purpose of this subsection
(c-6), "operational or lump sum expenses" includes the
following objects: personal services; extra help; student and
inmate compensation; State contributions to retirement
systems; State contributions to social security; State
contributions for employee group insurance; contractual
services; travel; commodities; printing; equipment; electronic
data processing; operation of automotive equipment;
telecommunications services; travel and allowance for
committed, paroled, and discharged prisoners; library books;
federal matching grants for student loans; refunds; workers'
compensation, occupational disease, and tort claims; Late
Interest Penalties under the State Prompt Payment Act and
Sections 368a and 370a of the Illinois Insurance Code; lump sum
and other purposes; and lump sum operations. For the purpose of
this subsection (c-6), "State agency" does not include the
Attorney General, the Secretary of State, the Comptroller, the
Treasurer, or the judicial or legislative branches.
(c-7) Special provisions for State fiscal year 2021.
Notwithstanding any other provision of this Section, for State
fiscal year 2021, transfers among line item appropriations to a
State agency from the same State treasury fund may be made for
operational or lump sum expenses only, provided that the sum of
such transfers for a State agency in State fiscal year 2021
shall not exceed 8% of the aggregate amount appropriated to
that State agency for operational or lump sum expenses for
State fiscal year 2021. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;
commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; lump sum and other purposes;
and lump sum operations. For the purpose of this subsection,
"State agency" does not include the Attorney General, the
Secretary of State, the Comptroller, the Treasurer, or the
judicial or legislative branches.
(d) Transfers among appropriations made to agencies of the
Legislative and Judicial departments and to the
constitutionally elected officers in the Executive branch
require the approval of the officer authorized in Section 10 of
this Act to approve and certify vouchers. Transfers among
appropriations made to the University of Illinois, Southern
Illinois University, Chicago State University, Eastern
Illinois University, Governors State University, Illinois
State University, Northeastern Illinois University, Northern
Illinois University, Western Illinois University, the Illinois
Mathematics and Science Academy and the Board of Higher
Education require the approval of the Board of Higher Education
and the Governor. Transfers among appropriations to all other
agencies require the approval of the Governor.
The officer responsible for approval shall certify that the
transfer is necessary to carry out the programs and purposes
for which the appropriations were made by the General Assembly
and shall transmit to the State Comptroller a certified copy of
the approval which shall set forth the specific amounts
transferred so that the Comptroller may change his records
accordingly. The Comptroller shall furnish the Governor with
information copies of all transfers approved for agencies of
the Legislative and Judicial departments and transfers
approved by the constitutionally elected officials of the
Executive branch other than the Governor, showing the amounts
transferred and indicating the dates such changes were entered
on the Comptroller's records.
(e) The State Board of Education, in consultation with the
State Comptroller, may transfer line item appropriations for
General State Aid or Evidence-Based Funding among the Common
School Fund and the Education Assistance Fund, and, for State
fiscal year 2020 and each fiscal year thereafter, the Fund for
the Advancement of Education. With the advice and consent of
the Governor's Office of Management and Budget, the State Board
of Education, in consultation with the State Comptroller, may
transfer line item appropriations between the General Revenue
Fund and the Education Assistance Fund for the following
programs:
(1) Disabled Student Personnel Reimbursement (Section
14-13.01 of the School Code);
(2) Disabled Student Transportation Reimbursement
(subsection (b) of Section 14-13.01 of the School Code);
(3) Disabled Student Tuition - Private Tuition
(Section 14-7.02 of the School Code);
(4) Extraordinary Special Education (Section 14-7.02b
of the School Code);
(5) Reimbursement for Free Lunch/Breakfast Programs;
(6) Summer School Payments (Section 18-4.3 of the
School Code);
(7) Transportation - Regular/Vocational Reimbursement
(Section 29-5 of the School Code);
(8) Regular Education Reimbursement (Section 18-3 of
the School Code); and
(9) Special Education Reimbursement (Section 14-7.03
of the School Code).
(f) For State fiscal year 2020 and each fiscal year
thereafter only, the Department on Aging, in consultation with
the State Comptroller, with the advice and consent of the
Governor's Office of Management and Budget, may transfer line
item appropriations for purchase of services covered by the
Community Care Program between the General Revenue Fund and the
Commitment to Human Services Fund.
(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,
eff. 8-9-19.)
(30 ILCS 105/25) (from Ch. 127, par. 161)
Sec. 25. Fiscal year limitations.
(a) All appropriations shall be available for expenditure
for the fiscal year or for a lesser period if the Act making
that appropriation so specifies. A deficiency or emergency
appropriation shall be available for expenditure only through
June 30 of the year when the Act making that appropriation is
enacted unless that Act otherwise provides.
(b) Outstanding liabilities as of June 30, payable from
appropriations which have otherwise expired, may be paid out of
the expiring appropriations during the 2-month period ending at
the close of business on August 31. Any service involving
professional or artistic skills or any personal services by an
employee whose compensation is subject to income tax
withholding must be performed as of June 30 of the fiscal year
in order to be considered an "outstanding liability as of June
30" that is thereby eligible for payment out of the expiring
appropriation.
(b-1) However, payment of tuition reimbursement claims
under Section 14-7.03 or 18-3 of the School Code may be made by
the State Board of Education from its appropriations for those
respective purposes for any fiscal year, even though the claims
reimbursed by the payment may be claims attributable to a prior
fiscal year, and payments may be made at the direction of the
State Superintendent of Education from the fund from which the
appropriation is made without regard to any fiscal year
limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, payment of tuition
reimbursement claims under Section 14-7.03 or 18-3 of the
School Code as of June 30, payable from appropriations that
have otherwise expired, may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
(b-2) (Blank).
(b-2.5) (Blank).
(b-2.6) (Blank).
(b-2.6a) (Blank).
(b-2.6b) (Blank).
(b-2.6c) (Blank). All outstanding liabilities as of June
30, 2019, payable from appropriations that would otherwise
expire at the conclusion of the lapse period for fiscal year
2019, and interest penalties payable on those liabilities under
the State Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2019, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than October 31, 2019.
(b-2.6d) All outstanding liabilities as of June 30, 2020,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2020, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2020, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than September 30, 2020.
(b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and
2020, and 2021, interest penalties payable under the State
Prompt Payment Act associated with a voucher for which payment
is issued after June 30 may be paid out of the next fiscal
year's appropriation. The future year appropriation must be for
the same purpose and from the same fund as the original
payment. An interest penalty voucher submitted against a future
year appropriation must be submitted within 60 days after the
issuance of the associated voucher, except that, for fiscal
year 2018 only, an interest penalty voucher submitted against a
future year appropriation must be submitted within 60 days of
June 5, 2019 (the effective date of Public Act 101-10) this
amendatory Act of the 101st General Assembly. The Comptroller
must issue the interest payment within 60 days after acceptance
of the interest voucher.
(b-3) Medical payments may be made by the Department of
Veterans' Affairs from its appropriations for those purposes
for any fiscal year, without regard to the fact that the
medical services being compensated for by such payment may have
been rendered in a prior fiscal year, except as required by
subsection (j) of this Section. Beginning on June 30, 2021,
medical payments payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
(b-4) Medical payments and child care payments may be made
by the Department of Human Services (as successor to the
Department of Public Aid) from appropriations for those
purposes for any fiscal year, without regard to the fact that
the medical or child care services being compensated for by
such payment may have been rendered in a prior fiscal year; and
payments may be made at the direction of the Department of
Healthcare and Family Services (or successor agency) from the
Health Insurance Reserve Fund without regard to any fiscal year
limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical and child care
payments made by the Department of Human Services and payments
made at the discretion of the Department of Healthcare and
Family Services (or successor agency) from the Health Insurance
Reserve Fund and payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
(b-5) Medical payments may be made by the Department of
Human Services from its appropriations relating to substance
abuse treatment services for any fiscal year, without regard to
the fact that the medical services being compensated for by
such payment may have been rendered in a prior fiscal year,
provided the payments are made on a fee-for-service basis
consistent with requirements established for Medicaid
reimbursement by the Department of Healthcare and Family
Services, except as required by subsection (j) of this Section.
Beginning on June 30, 2021, medical payments made by the
Department of Human Services relating to substance abuse
treatment services payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
(b-6) (Blank).
(b-7) Payments may be made in accordance with a plan
authorized by paragraph (11) or (12) of Section 405-105 of the
Department of Central Management Services Law from
appropriations for those payments without regard to fiscal year
limitations.
(b-8) Reimbursements to eligible airport sponsors for the
construction or upgrading of Automated Weather Observation
Systems may be made by the Department of Transportation from
appropriations for those purposes for any fiscal year, without
regard to the fact that the qualification or obligation may
have occurred in a prior fiscal year, provided that at the time
the expenditure was made the project had been approved by the
Department of Transportation prior to June 1, 2012 and, as a
result of recent changes in federal funding formulas, can no
longer receive federal reimbursement.
(b-9) (Blank).
(c) Further, payments may be made by the Department of
Public Health and the Department of Human Services (acting as
successor to the Department of Public Health under the
Department of Human Services Act) from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers and
for grants for supplemental food supplies provided under the
United States Department of Agriculture Women, Infants and
Children Nutrition Program, for any fiscal year without regard
to the fact that the services being compensated for by such
payment may have been rendered in a prior fiscal year, except
as required by subsection (j) of this Section. Beginning on
June 30, 2021, payments made by the Department of Public Health
and the Department of Human Services from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers and
for grants for supplemental food supplies provided under the
United States Department of Agriculture Women, Infants and
Children Nutrition Program payable from appropriations that
have otherwise expired may be paid out of the expiring
appropriations during the 4-month period ending at the close of
business on October 31.
(d) The Department of Public Health and the Department of
Human Services (acting as successor to the Department of Public
Health under the Department of Human Services Act) shall each
annually submit to the State Comptroller, Senate President,
Senate Minority Leader, Speaker of the House, House Minority
Leader, and the respective Chairmen and Minority Spokesmen of
the Appropriations Committees of the Senate and the House, on
or before December 31, a report of fiscal year funds used to
pay for services provided in any prior fiscal year. This report
shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for services provided in prior fiscal years.
(e) The Department of Healthcare and Family Services, the
Department of Human Services (acting as successor to the
Department of Public Aid), and the Department of Human Services
making fee-for-service payments relating to substance abuse
treatment services provided during a previous fiscal year shall
each annually submit to the State Comptroller, Senate
President, Senate Minority Leader, Speaker of the House, House
Minority Leader, the respective Chairmen and Minority
Spokesmen of the Appropriations Committees of the Senate and
the House, on or before November 30, a report that shall
document by program or service category those expenditures from
the most recently completed fiscal year used to pay for (i)
services provided in prior fiscal years and (ii) services for
which claims were received in prior fiscal years.
(f) The Department of Human Services (as successor to the
Department of Public Aid) shall annually submit to the State
Comptroller, Senate President, Senate Minority Leader, Speaker
of the House, House Minority Leader, and the respective
Chairmen and Minority Spokesmen of the Appropriations
Committees of the Senate and the House, on or before December
31, a report of fiscal year funds used to pay for services
(other than medical care) provided in any prior fiscal year.
This report shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for services provided in prior fiscal years.
(g) In addition, each annual report required to be
submitted by the Department of Healthcare and Family Services
under subsection (e) shall include the following information
with respect to the State's Medicaid program:
(1) Explanations of the exact causes of the variance
between the previous year's estimated and actual
liabilities.
(2) Factors affecting the Department of Healthcare and
Family Services' liabilities, including, but not limited
to, numbers of aid recipients, levels of medical service
utilization by aid recipients, and inflation in the cost of
medical services.
(3) The results of the Department's efforts to combat
fraud and abuse.
(h) As provided in Section 4 of the General Assembly
Compensation Act, any utility bill for service provided to a
General Assembly member's district office for a period
including portions of 2 consecutive fiscal years may be paid
from funds appropriated for such expenditure in either fiscal
year.
(i) An agency which administers a fund classified by the
Comptroller as an internal service fund may issue rules for:
(1) billing user agencies in advance for payments or
authorized inter-fund transfers based on estimated charges
for goods or services;
(2) issuing credits, refunding through inter-fund
transfers, or reducing future inter-fund transfers during
the subsequent fiscal year for all user agency payments or
authorized inter-fund transfers received during the prior
fiscal year which were in excess of the final amounts owed
by the user agency for that period; and
(3) issuing catch-up billings to user agencies during
the subsequent fiscal year for amounts remaining due when
payments or authorized inter-fund transfers received from
the user agency during the prior fiscal year were less than
the total amount owed for that period.
User agencies are authorized to reimburse internal service
funds for catch-up billings by vouchers drawn against their
respective appropriations for the fiscal year in which the
catch-up billing was issued or by increasing an authorized
inter-fund transfer during the current fiscal year. For the
purposes of this Act, "inter-fund transfers" means transfers
without the use of the voucher-warrant process, as authorized
by Section 9.01 of the State Comptroller Act.
(i-1) Beginning on July 1, 2021, all outstanding
liabilities, not payable during the 4-month lapse period as
described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
(c) of this Section, that are made from appropriations for that
purpose for any fiscal year, without regard to the fact that
the services being compensated for by those payments may have
been rendered in a prior fiscal year, are limited to only those
claims that have been incurred but for which a proper bill or
invoice as defined by the State Prompt Payment Act has not been
received by September 30th following the end of the fiscal year
in which the service was rendered.
(j) Notwithstanding any other provision of this Act, the
aggregate amount of payments to be made without regard for
fiscal year limitations as contained in subsections (b-1),
(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
determined by using Generally Accepted Accounting Principles,
shall not exceed the following amounts:
(1) $6,000,000,000 for outstanding liabilities related
to fiscal year 2012;
(2) $5,300,000,000 for outstanding liabilities related
to fiscal year 2013;
(3) $4,600,000,000 for outstanding liabilities related
to fiscal year 2014;
(4) $4,000,000,000 for outstanding liabilities related
to fiscal year 2015;
(5) $3,300,000,000 for outstanding liabilities related
to fiscal year 2016;
(6) $2,600,000,000 for outstanding liabilities related
to fiscal year 2017;
(7) $2,000,000,000 for outstanding liabilities related
to fiscal year 2018;
(8) $1,300,000,000 for outstanding liabilities related
to fiscal year 2019;
(9) $600,000,000 for outstanding liabilities related
to fiscal year 2020; and
(10) $0 for outstanding liabilities related to fiscal
year 2021 and fiscal years thereafter.
(k) Department of Healthcare and Family Services Medical
Assistance Payments.
(1) Definition of Medical Assistance.
For purposes of this subsection, the term "Medical
Assistance" shall include, but not necessarily be
limited to, medical programs and services authorized
under Titles XIX and XXI of the Social Security Act,
the Illinois Public Aid Code, the Children's Health
Insurance Program Act, the Covering ALL KIDS Health
Insurance Act, the Long Term Acute Care Hospital
Quality Improvement Transfer Program Act, and medical
care to or on behalf of persons suffering from chronic
renal disease, persons suffering from hemophilia, and
victims of sexual assault.
(2) Limitations on Medical Assistance payments that
may be paid from future fiscal year appropriations.
(A) The maximum amounts of annual unpaid Medical
Assistance bills received and recorded by the
Department of Healthcare and Family Services on or
before June 30th of a particular fiscal year
attributable in aggregate to the General Revenue Fund,
Healthcare Provider Relief Fund, Tobacco Settlement
Recovery Fund, Long-Term Care Provider Fund, and the
Drug Rebate Fund that may be paid in total by the
Department from future fiscal year Medical Assistance
appropriations to those funds are: $700,000,000 for
fiscal year 2013 and $100,000,000 for fiscal year 2014
and each fiscal year thereafter.
(B) Bills for Medical Assistance services rendered
in a particular fiscal year, but received and recorded
by the Department of Healthcare and Family Services
after June 30th of that fiscal year, may be paid from
either appropriations for that fiscal year or future
fiscal year appropriations for Medical Assistance.
Such payments shall not be subject to the requirements
of subparagraph (A).
(C) Medical Assistance bills received by the
Department of Healthcare and Family Services in a
particular fiscal year, but subject to payment amount
adjustments in a future fiscal year may be paid from a
future fiscal year's appropriation for Medical
Assistance. Such payments shall not be subject to the
requirements of subparagraph (A).
(D) Medical Assistance payments made by the
Department of Healthcare and Family Services from
funds other than those specifically referenced in
subparagraph (A) may be made from appropriations for
those purposes for any fiscal year without regard to
the fact that the Medical Assistance services being
compensated for by such payment may have been rendered
in a prior fiscal year. Such payments shall not be
subject to the requirements of subparagraph (A).
(3) Extended lapse period for Department of Healthcare
and Family Services Medical Assistance payments.
Notwithstanding any other State law to the contrary,
outstanding Department of Healthcare and Family Services
Medical Assistance liabilities, as of June 30th, payable
from appropriations which have otherwise expired, may be
paid out of the expiring appropriations during the 6-month
period ending at the close of business on December 31st.
(l) The changes to this Section made by Public Act 97-691
shall be effective for payment of Medical Assistance bills
incurred in fiscal year 2013 and future fiscal years. The
changes to this Section made by Public Act 97-691 shall not be
applied to Medical Assistance bills incurred in fiscal year
2012 or prior fiscal years.
(m) The Comptroller must issue payments against
outstanding liabilities that were received prior to the lapse
period deadlines set forth in this Section as soon thereafter
as practical, but no payment may be issued after the 4 months
following the lapse period deadline without the signed
authorization of the Comptroller and the Governor.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
Section 5-7. The State Finance Act is amended by changing
Section 6z-27 as follows:
(30 ILCS 105/6z-27)
Sec. 6z-27. All moneys in the Audit Expense Fund shall be
transferred, appropriated and used only for the purposes
authorized by, and subject to the limitations and conditions
prescribed by, the State Auditing Act.
Within 30 days after the effective date of this amendatory
Act of the 101st General Assembly, the State Comptroller shall
order transferred and the State Treasurer shall transfer from
the following funds moneys in the specified amounts for deposit
into the Audit Expense Fund:
Aggregate Operations Regulatory Fund......................806
Agricultural Premium Fund..............................21,601
Anna Veterans Home Fund................................14,618
Appraisal Administration Fund...........................4,086
Attorney General Court Ordered and Voluntary Compliance
Payment Projects Fund..............................17,446
Attorney General Whistleblower Reward and Protection Fund.7,344
Bank and Trust Company Fund............................87,912
Brownfields Redevelopment Fund............................550
Capital Development Board Revolving Fund................1,724
Care Provider Fund for Persons with a Developmental
Disability..........................................5,445
CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
Cemetery Oversight Licensing and Disciplinary Fund......4,432
Chicago State University Education Improvement Fund.....5,211
Child Support Administrative Fund.......................3,088
Clean Air Act Permit Fund...............................6,766
Coal Technology Development Assistance Fund............11,280
Commitment to Human Services Fund.....................103,833
Common School Fund....................................411,164
Community Mental Health Medicaid Trust Fund............10,138
Community Water Supply Laboratory Fund....................548
Corporate Franchise Tax Refund Fund.......................751
Credit Union Fund......................................19,740
Cycle Rider Safety Training Fund..........................982
DCFS Children's Services Fund.........................273,107
Department of Business Services Special
Operations Fund.....................................4,386
Department of Corrections Reimbursement and
Education Fund.....................................36,230
Department of Human Services Community Services Fund....4,757
Design Professionals Administration and
Investigation Fund..................................5,198
Downstate Public Transportation Fund...................42,630
Downstate Transit Improvement Fund......................1,807
Drivers Education Fund..................................1,351
Drug Rebate Fund.......................................21,955
Drug Treatment Fund.......................................508
Education Assistance Fund...........................1,901,464
Environmental Protection Permit and Inspection Fund.....5,397
Estate Tax Refund Fund....................................637
Facilities Management Revolving Fund...................13,775
Fair and Exposition Fund..................................863
Federal High Speed Rail Trust Fund......................9,230
Federal Workforce Training Fund.......................208,014
Feed Control Fund.......................................1,319
Fertilizer Control Fund.................................1,247
Fire Prevention Fund....................................3,876
Fund for the Advancement of Education..................46,221
General Professions Dedicated Fund.....................26,266
General Revenue Fund...............................17,653,153
Grade Crossing Protection Fund..........................3,737
Hazardous Waste Fund....................................3,625
Health and Human Services Medicaid Trust Fund...........5,263
Healthcare Provider Relief Fund.......................115,415
Horse Racing Fund.....................................184,337
Hospital Provider Fund.................................62,701
Illinois Affordable Housing Trust Fund..................7,103
Illinois Charity Bureau Fund............................2,108
Illinois Clean Water Fund...............................8,679
Illinois Forestry Development Fund......................6,189
Illinois Gaming Law Enforcement Fund....................1,277
Illinois Power Agency Operations Fund..................43,568
Illinois State Dental Disciplinary Fund.................4,344
Illinois State Fair Fund................................5,690
Illinois State Medical Disciplinary Fund...............20,283
Illinois State Pharmacy Disciplinary Fund...............9,856
Illinois Veterans Assistance Fund.......................2,494
Illinois Workers' Compensation Commission Operations Fund.2,896
IMSA Income Fund........................................8,012
Income Tax Refund Fund................................152,206
Insurance Financial Regulation Fund...................104,597
Insurance Premium Tax Refund Fund.......................9,901
Insurance Producer Administration Fund................105,702
International Tourism Fund..............................7,000
LaSalle Veterans Home Fund.............................31,489
LEADS Maintenance Fund....................................607
Live and Learn Fund.....................................8,302
Local Government Distributive Fund....................102,508
Local Tourism Fund.....................................28,421
Long-Term Care Provider Fund............................7,140
Manteno Veterans Home Fund.............................47,417
Medical Interagency Program Fund..........................669
Mental Health Fund......................................7,492
Monitoring Device Driving Permit Administration Fee Fund..762
Motor Carrier Safety Inspection Fund....................1,114
Motor Fuel Tax Fund...................................141,788
Motor Vehicle License Plate Fund........................5,366
Nursing Dedicated and Professional Fund................10,746
Open Space Lands Acquisition and Development Fund......25,584
Optometric Licensing and Disciplinary Board Fund........1,099
Partners for Conservation Fund.........................20,187
Pawnbroker Regulation Fund..............................1,072
Personal Property Tax Replacement Fund.................88,655
Pesticide Control Fund..................................5,617
Professional Services Fund..............................2,795
Professions Indirect Cost Fund........................180,536
Public Pension Regulation Fund..........................8,434
Public Transportation Fund.............................97,777
Quincy Veterans Home Fund..............................57,745
Real Estate License Administration Fund................32,015
Regional Transportation Authority Occupation
and Use Tax Replacement Fund........................3,123
Registered Certified Public Accountants' Administration and
Disciplinary Fund...................................2,560
Renewable Energy Resources Trust Fund.....................797
Rental Housing Support Program Fund.......................949
Residential Finance Regulatory Fund....................20,349
Road Fund.............................................557,727
Roadside Memorial Fund....................................582
Salmon Fund...............................................548
Savings Bank Regulatory Fund............................2,100
School Infrastructure Fund.............................18,703
Secretary of State DUI Administration Fund................867
Secretary of State Identification Security and Theft
Prevention Fund.........................................4,660
Secretary of State Special License Plate Fund...........1,772
Secretary of State Special Services Fund................7,839
Securities Audit and Enforcement Fund...................2,879
Small Business Environmental Assistance Fund..............588
Solid Waste Management Fund.............................7,389
Special Education Medicaid Matching Fund................3,388
State and Local Sales Tax Reform Fund...................6,573
State Asset Forfeiture Fund.............................1,213
State Construction Account Fund.......................129,461
State Crime Laboratory Fund.............................2,462
State Gaming Fund.....................................188,862
State Garage Revolving Fund.............................4,303
State Lottery Fund....................................145,905
State Offender DNA Identification System Fund...........1,075
State Pensions Fund...................................500,000
State Police DUI Fund.....................................839
State Police Firearm Services Fund......................4,981
State Police Services Fund.............................11,660
State Police Vehicle Fund...............................5,514
State Police Whistleblower Reward and Protection Fund...2,822
State Small Business Credit Initiative Fund............15,061
Subtitle D Management Fund..............................1,067
Supplemental Low-Income Energy Assistance Fund.........68,016
Tax Compliance and Administration Fund..................4,713
Technology Management Revolving Fund..................257,409
Tobacco Settlement Recovery Fund........................4,825
Tourism Promotion Fund.................................66,211
Traffic and Criminal Conviction Surcharge Fund........226,070
Underground Storage Tank Fund..........................19,110
University of Illinois Hospital Services Fund...........3,813
Vehicle Inspection Fund.................................9,673
Violent Crime Victims Assistance Fund..................12,233
Weights and Measures Fund...............................5,245
Working Capital Revolving Fund.........................27,245
Agricultural Premium Fund.............................152,228
Assisted Living and Shared Housing Regulatory Fund.....2,549
Care Provider Fund for Persons with a
Developmental Disability...........................14,212
CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,031
Chicago State University Education Improvement Fund.....4,036
Child Support Administrative Fund.......................5,843
Clean Air Act Permit Fund................................980
Common School Fund....................................238,911
Community Mental Health Medicaid Trust Fund............23,615
Corporate Franchise Tax Refund Fund....................3,294
Death Certificate Surcharge Fund.......................4,790
Death Penalty Abolition Fund...........................6,142
Department of Business Services Special
Operations Fund....................................11,370
Department of Human Services Community
Services Fund......................................11,733
Downstate Public Transportation Fund...................12,268
Driver Services Administration Fund.....................1,272
Drug Rebate Fund.......................................41,241
Drug Treatment Fund.....................................1,530
Drunk and Drugged Driving Prevention Fund................790
Education Assistance Fund...........................1,332,369
Electronic Health Record Incentive Fund.................2,575
Emergency Public Health Fund...........................9,383
EMS Assistance Fund....................................1,925
Environmental Protection Permit and Inspection Fund......733
Estate Tax Refund Fund.................................1,877
Facilities Management Revolving Fund...................19,625
Facility Licensing Fund................................2,411
Fair and Exposition Fund................................4,698
Federal Financing Cost Reimbursement Fund................649
Federal High Speed Rail Trust Fund.....................14,092
Feed Control Fund.......................................8,112
Fertilizer Control Fund.................................6,898
Fire Prevention Fund....................................3,706
Food and Drug Safety Fund..............................4,068
Fund for the Advancement of Education..................14,680
General Professions Dedicated Fund......................3,102
General Revenue Fund...............................17,653,153
Grade Crossing Protection Fund..........................1,483
Grant Accountability and Transparency Fund...............594
Hazardous Waste Fund.....................................633
Health and Human Services Medicaid Trust Fund...........9,399
Health Facility Plan Review Fund.......................3,521
Healthcare Provider Relief Fund.......................230,920
Healthy Smiles Fund......................................892
Home Care Services Agency Licensure Fund...............3,582
Hospital Licensure Fund................................1,946
Hospital Provider Fund................................115,090
ICJIA Violence Prevention Fund.........................2,023
Illinois Affordable Housing Trust Fund..................7,306
Illinois Clean Water Fund..............................1,177
Illinois Health Facilities Planning Fund...............4,047
Illinois School Asbestos Abatement Fund................1,150
Illinois Standardbred Breeders Fund...................12,452
Illinois State Fair Fund...............................29,588
Illinois Thoroughbred Breeders Fund...................19,485
Illinois Veterans' Rehabilitation Fund..................1,187
Illinois Workers' Compensation Commission
Operations Fund...................................206,564
IMSA Income Fund........................................7,646
Income Tax Refund Fund.................................55,081
Lead Poisoning Screening, Prevention, and
Abatement Fund.....................................7,730
Live and Learn Fund....................................21,306
Lobbyist Registration Administration Fund...............1,088
Local Government Distributive Fund.....................31,539
Long-Term Care Monitor/Receiver Fund..................54,094
Long-Term Care Provider Fund...........................20,649
Mandatory Arbitration Fund.............................2,225
Medical Interagency Program Fund........................1,948
Medical Special Purposes Trust Fund....................2,073
Mental Health Fund.....................................15,458
Metabolic Screening and Treatment Fund................44,251
Monitoring Device Driving Permit
Administration Fee Fund.............................1,082
Motor Fuel Tax Fund....................................41,504
Motor Vehicle License Plate Fund.......................14,732
Motor Vehicle Theft Prevention and Insurance
Verification Trust Fund.......645
Nursing Dedicated and Professional Fund.................3,690
Open Space Lands Acquisition and Development Fund........943
Partners for Conservation Fund.........................43,490
Personal Property Tax
Replacement Fund..................................100,416
Pesticide Control Fund.................................34,045
Plumbing Licensure and Program Fund....................4,005
Professional Services Fund..............................3,806
Public Health Laboratory Services Revolving Fund.......7,750
Public Transportation Fund.............................31,285
Renewable Energy Resources Trust Fund.................10,947
Regional Transportation Authority Occupation and
Use Tax Replacement Fund..............................898
Rental Housing Support Program Fund.......................503
Road Fund.............................................215,480
School Infrastructure Fund.............................15,933
Secretary of State DUI Administration Fund..............1,980
Secretary of State Identification Security and Theft
Prevention Fund....................................12,530
Secretary of State Special License Plate Fund...........3,274
Secretary of State Special Services Fund...............18,638
Securities Audit and Enforcement Fund...................7,900
Solid Waste Management Fund..............................959
Special Education Medicaid Matching Fund................7,016
State and Local Sales Tax Reform Fund...................2,022
State Construction Account Fund........................33,539
State Gaming Fund......................................83,992
State Garage Revolving Fund.............................5,770
State Lottery Fund....................................487,256
State Pensions Fund...................................500,000
State Treasurer's Bank Services Trust Fund...............625
Supreme Court Special Purposes Fund....................3,879
Tattoo and Body Piercing Establishment
Registration Fund....................................706
Tax Compliance and Administration Fund..................1,490
Tobacco Settlement Recovery Fund.......................34,105
Trauma Center Fund....................................10,783
Underground Storage Tank Fund..........................2,737
University of Illinois Hospital Services Fund...........4,602
The Vehicle Inspection Fund.............................4,243
Weights and Measures Fund..............................27,517
Notwithstanding any provision of the law to the contrary,
the General Assembly hereby authorizes the use of such funds
for the purposes set forth in this Section.
These provisions do not apply to funds classified by the
Comptroller as federal trust funds or State trust funds. The
Audit Expense Fund may receive transfers from those trust funds
only as directed herein, except where prohibited by the terms
of the trust fund agreement. The Auditor General shall notify
the trustees of those funds of the estimated cost of the audit
to be incurred under the Illinois State Auditing Act for the
fund. The trustees of those funds shall direct the State
Comptroller and Treasurer to transfer the estimated amount to
the Audit Expense Fund.
The Auditor General may bill entities that are not subject
to the above transfer provisions, including private entities,
related organizations and entities whose funds are
locally-held, for the cost of audits, studies, and
investigations incurred on their behalf. Any revenues received
under this provision shall be deposited into the Audit Expense
Fund.
In the event that moneys on deposit in any fund are
unavailable, by reason of deficiency or any other reason
preventing their lawful transfer, the State Comptroller shall
order transferred and the State Treasurer shall transfer the
amount deficient or otherwise unavailable from the General
Revenue Fund for deposit into the Audit Expense Fund.
On or before December 1, 1992, and each December 1
thereafter, the Auditor General shall notify the Governor's
Office of Management and Budget (formerly Bureau of the Budget)
of the amount estimated to be necessary to pay for audits,
studies, and investigations in accordance with the Illinois
State Auditing Act during the next succeeding fiscal year for
each State fund for which a transfer or reimbursement is
anticipated.
Beginning with fiscal year 1994 and during each fiscal year
thereafter, the Auditor General may direct the State
Comptroller and Treasurer to transfer moneys from funds
authorized by the General Assembly for that fund. In the event
funds, including federal and State trust funds but excluding
the General Revenue Fund, are transferred, during fiscal year
1994 and during each fiscal year thereafter, in excess of the
amount to pay actual costs attributable to audits, studies, and
investigations as permitted or required by the Illinois State
Auditing Act or specific action of the General Assembly, the
Auditor General shall, on September 30, or as soon thereafter
as is practicable, direct the State Comptroller and Treasurer
to transfer the excess amount back to the fund from which it
was originally transferred.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
Section 5-10. The Gifts and Grants to Government Act is
amended by adding Section 5 as follows:
(30 ILCS 110/5 new)
Sec. 5. Lieutenant Governor's Grant Fund; additional
purposes. In addition to any other deposits authorized by law,
the Lieutenant Governor's Grant Fund may accept funds from any
source, public or private, to be used for the purposes of such
funds including administrative costs of the Lieutenant
Governor's Office.
Section 5-15. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
(30 ILCS 115/12) (from Ch. 85, par. 616)
Sec. 12. Personal Property Tax Replacement Fund. There is
hereby created the Personal Property Tax Replacement Fund, a
special fund in the State Treasury into which shall be paid all
revenue realized:
(a) all amounts realized from the additional personal
property tax replacement income tax imposed by subsections
(c) and (d) of Section 201 of the Illinois Income Tax Act,
except for those amounts deposited into the Income Tax
Refund Fund pursuant to subsection (c) of Section 901 of
the Illinois Income Tax Act; and
(b) all amounts realized from the additional personal
property replacement invested capital taxes imposed by
Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
Revenue Act, and Section 3 of the Water Company Invested
Capital Tax Act, and amounts payable to the Department of
Revenue under the Telecommunications Infrastructure
Maintenance Fee Act.
As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property Tax
Replacement Fund into the General Revenue Fund.
The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution to
taxing districts, regional offices and officials, and local
officials as provided in this Section and in the School Code,
payment of the ordinary and contingent expenses of the Property
Tax Appeal Board, payment of the expenses of the Department of
Revenue incurred in administering the collection and
distribution of monies paid into the Personal Property Tax
Replacement Fund and transfers due to refunds to taxpayers for
overpayment of liability for taxes paid into the Personal
Property Tax Replacement Fund.
In addition, moneys in the Personal Property Tax
Replacement Fund may be used to pay any of the following: (i)
salary, stipends, and additional compensation as provided by
law for chief election clerks, county clerks, and county
recorders; (ii) costs associated with regional offices of
education and educational service centers; (iii)
reimbursements payable by the State Board of Elections under
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
Election Code; (iv) expenses of the Illinois Educational Labor
Relations Board; and (v) salary, personal services, and
additional compensation as provided by law for court reporters
under the Court Reporters Act.
As soon as may be after June 26, 1980 (the effective date
of Public Act 81-1255) this amendatory Act of 1980, the
Department of Revenue shall certify to the Treasurer the amount
of net replacement revenue paid into the General Revenue Fund
prior to that effective date from the additional tax imposed by
Section 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas
Revenue Tax Act; Section 2a.1 of the Public Utilities Revenue
Act; Section 3 of the Water Company Invested Capital Tax Act;
amounts collected by the Department of Revenue under the
Telecommunications Infrastructure Maintenance Fee Act; and the
additional personal property tax replacement income tax
imposed by the Illinois Income Tax Act, as amended by Public
Act 81-1st Special Session-1. Net replacement revenue shall be
defined as the total amount paid into and remaining in the
General Revenue Fund as a result of those Acts minus the amount
outstanding and obligated from the General Revenue Fund in
state vouchers or warrants prior to June 26, 1980 (the
effective date of Public Act 81-1255) this amendatory Act of
1980 as refunds to taxpayers for overpayment of liability under
those Acts.
All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such Fund.
All amounts allocated pursuant to this Section are appropriated
on a continuing basis.
Prior to December 31, 1980, as soon as may be after the end
of each quarter beginning with the quarter ending December 31,
1979, and on and after December 31, 1980, as soon as may be
after January 1, March 1, April 1, May 1, July 1, August 1,
October 1 and December 1 of each year, the Department of
Revenue shall allocate to each taxing district as defined in
Section 1-150 of the Property Tax Code, in accordance with the
provisions of paragraph (2) of this Section the portion of the
funds held in the Personal Property Tax Replacement Fund which
is required to be distributed, as provided in paragraph (1),
for each quarter. Provided, however, under no circumstances
shall any taxing district during each of the first two years of
distribution of the taxes imposed by Public Act 81-1st Special
Session-1 this amendatory Act of 1979 be entitled to an annual
allocation which is less than the funds such taxing district
collected from the 1978 personal property tax. Provided further
that under no circumstances shall any taxing district during
the third year of distribution of the taxes imposed by Public
Act 81-1st Special Session-1 this amendatory Act of 1979
receive less than 60% of the funds such taxing district
collected from the 1978 personal property tax. In the event
that the total of the allocations made as above provided for
all taxing districts, during either of such 3 years, exceeds
the amount available for distribution the allocation of each
taxing district shall be proportionately reduced. Except as
provided in Section 13 of this Act, the Department shall then
certify, pursuant to appropriation, such allocations to the
State Comptroller who shall pay over to the several taxing
districts the respective amounts allocated to them.
Any township which receives an allocation based in whole or
in part upon personal property taxes which it levied pursuant
to Section 6-507 or 6-512 of the Illinois Highway Code and
which was previously required to be paid over to a municipality
shall immediately pay over to that municipality a proportionate
share of the personal property replacement funds which such
township receives.
Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property taxes
which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
Illinois Local Library Act and which was previously required to
be paid over to a public library shall immediately pay over to
that library a proportionate share of the personal property tax
replacement funds which such municipality or township
receives; provided that if such a public library has converted
to a library organized under The Illinois Public Library
District Act, regardless of whether such conversion has
occurred on, after or before January 1, 1988, such
proportionate share shall be immediately paid over to the
library district which maintains and operates the library.
However, any library that has converted prior to January 1,
1988, and which hitherto has not received the personal property
tax replacement funds, shall receive such funds commencing on
January 1, 1988.
Any township which receives an allocation based in whole or
in part on personal property taxes which it levied pursuant to
Section 1c of the Public Graveyards Act and which taxes were
previously required to be paid over to or used for such public
cemetery or cemeteries shall immediately pay over to or use for
such public cemetery or cemeteries a proportionate share of the
personal property tax replacement funds which the township
receives.
Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook County
in 1976 or for another governmental body or school district in
the remainder of the State in 1977 shall immediately pay over
to that governmental body or school district the amount of
personal property replacement funds which such governmental
body or school district would receive directly under the
provisions of paragraph (2) of this Section, had it levied its
own taxes.
(1) The portion of the Personal Property Tax
Replacement Fund required to be distributed as of the time
allocation is required to be made shall be the amount
available in such Fund as of the time allocation is
required to be made.
The amount available for distribution shall be the
total amount in the fund at such time minus the necessary
administrative and other authorized expenses as limited by
the appropriation and the amount determined by: (a) $2.8
million for fiscal year 1981; (b) for fiscal year 1982,
.54% of the funds distributed from the fund during the
preceding fiscal year; (c) for fiscal year 1983 through
fiscal year 1988, .54% of the funds distributed from the
fund during the preceding fiscal year less .02% of such
fund for fiscal year 1983 and less .02% of such funds for
each fiscal year thereafter; (d) for fiscal year 1989
through fiscal year 2011 no more than 105% of the actual
administrative expenses of the prior fiscal year; (e) for
fiscal year 2012 and beyond, a sufficient amount to pay (i)
stipends, additional compensation, salary reimbursements,
and other amounts directed to be paid out of this Fund for
local officials as authorized or required by statute and
(ii) the ordinary and contingent expenses of the Property
Tax Appeal Board and the expenses of the Department of
Revenue incurred in administering the collection and
distribution of moneys paid into the Fund; (f) for fiscal
years 2012 and 2013 only, a sufficient amount to pay
stipends, additional compensation, salary reimbursements,
and other amounts directed to be paid out of this Fund for
regional offices and officials as authorized or required by
statute; or (g) for fiscal years 2018 through 2021 2020
only, a sufficient amount to pay amounts directed to be
paid out of this Fund for public community college base
operating grants and local health protection grants to
certified local health departments as authorized or
required by appropriation or statute. Such portion of the
fund shall be determined after the transfer into the
General Revenue Fund due to refunds, if any, paid from the
General Revenue Fund during the preceding quarter. If at
any time, for any reason, there is insufficient amount in
the Personal Property Tax Replacement Fund for payments for
regional offices and officials or local officials or
payment of costs of administration or for transfers due to
refunds at the end of any particular month, the amount of
such insufficiency shall be carried over for the purposes
of payments for regional offices and officials, local
officials, transfers into the General Revenue Fund, and
costs of administration to the following month or months.
Net replacement revenue held, and defined above, shall be
transferred by the Treasurer and Comptroller to the
Personal Property Tax Replacement Fund within 10 days of
such certification.
(2) Each quarterly allocation shall first be
apportioned in the following manner: 51.65% for taxing
districts in Cook County and 48.35% for taxing districts in
the remainder of the State.
The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County is
the personal property tax collections for that taxing district
for the 1977 tax year. The Downstate Tax Base is the personal
property tax collections for all taxing districts in the State
outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and
completeness the personal property tax collections for each
taxing district outside Cook County for the 1977 tax year.
The Personal Property Replacement Ratio of each Cook County
taxing district shall be the ratio which the Tax Base of that
taxing district bears to the Cook County Tax Base. The Tax Base
of each Cook County taxing district is the personal property
tax collections for that taxing district for the 1976 tax year.
The Cook County Tax Base is the personal property tax
collections for all taxing districts in Cook County for the
1976 tax year. The Department of Revenue shall have authority
to review for accuracy and completeness the personal property
tax collections for each taxing district within Cook County for
the 1976 tax year.
For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the Director
shall deem such amounts to be collected personal property taxes
of each such taxing district for the applicable tax year or
years.
Taxing districts located both in Cook County and in one or
more other counties shall receive both a Cook County allocation
and a Downstate allocation determined in the same way as all
other taxing districts.
If any taxing district in existence on July 1, 1979 ceases
to exist, or discontinues its operations, its Tax Base shall
thereafter be deemed to be zero. If the powers, duties and
obligations of the discontinued taxing district are assumed by
another taxing district, the Tax Base of the discontinued
taxing district shall be added to the Tax Base of the taxing
district assuming such powers, duties and obligations.
If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into two
or more separate taxing districts, the tax base of the taxing
district so divided shall be allocated to each of the resulting
taxing districts in proportion to the then current equalized
assessed value of each resulting taxing district.
If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the same
type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected
territory as compared with the then current equalized assessed
value within the entire territory of the taxing district prior
to disconnection, and the amount of such reduction shall be
added to the Tax Base of the taxing district to which
annexation is made.
If a community college district is created after July 1,
1979, beginning on January 1, 1996 (the effective date of
Public Act 89-327) this amendatory Act of 1995, its Tax Base
shall be 3.5% of the sum of the personal property tax collected
for the 1977 tax year within the territorial jurisdiction of
the district.
The amounts allocated and paid to taxing districts pursuant
to the provisions of Public Act 81-1st Special Session-1 this
amendatory Act of 1979 shall be deemed to be substitute
revenues for the revenues derived from taxes imposed on
personal property pursuant to the provisions of the "Revenue
Act of 1939" or "An Act for the assessment and taxation of
private car line companies", approved July 22, 1943, as
amended, or Section 414 of the Illinois Insurance Code, prior
to the abolition of such taxes and shall be used for the same
purposes as the revenues derived from ad valorem taxes on real
estate.
Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31, 1978
and next applied toward payment of the proportionate share of
the pension or retirement obligations of the taxing district
which were previously levied and collected from extensions
against personal property. For each such outstanding bond
issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real
estate in the taxing district for 1978 taxes payable in 1979,
as related to the total amount of such levies and collections
from extensions against both real and personal property. For
1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing
district which will yield the said percentage or percentages of
the debt service on such outstanding bonds. The balance of the
amount necessary to fully pay such debt service shall
constitute a first and prior lien upon the monies received by
each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for
such purpose. In counties having fewer than 3,000,000
inhabitants, the amendments to this paragraph as made by Public
Act 81-1255 this amendatory Act of 1980 shall be first
applicable to 1980 taxes to be collected in 1981.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
Section 5-20. The Agricultural Fair Act is amended by
changing Section 16 as follows:
(30 ILCS 120/16) (from Ch. 85, par. 666)
Sec. 16. Agricultural education. Agricultural Education
Section Fairs, which shall not be located in more than 25
sections, shall be organized and conducted under the
supervision of the Department. The Department shall designate
the sections of the State for Agricultural Education Fairs.
These fairs shall participate in an appropriation at a rate
designated by the Bureau that is in compliance with the current
year's appropriation for each section holding an Agricultural
Education Section Fair or Fairs during the current year.
Such monies are to be paid as premiums awarded to
agricultural education students exhibiting livestock or
agricultural products at the fair or fairs in the section in
which the student resides. No premium shall be duplicated for
any particular exhibition of livestock or agricultural
products in the fair or fairs held in any one section.
Within 30 days after the close of the fair, a section fair
manager as designated by the Department shall certify to the
Department under oath on forms furnished by the Department a
detailed report of premium awards showing all premiums awarded
to agricultural education students at that fair. Warrants shall
be issued by the State Comptroller payable to the agricultural
education teacher or teachers on vouchers certified by the
Department.
If after all approved claims are paid there remains any
amount of the appropriation, the remaining portion shall be
distributed equally among the participating agricultural
education section fairs to be expended for the purposes set
forth in this Section. A fiscal accounting of the expenditure
of funds distributed under this paragraph shall be filed with
the Department by each participating fair not later than one
year after the date of its receipt of such funds.
For State fiscal year 2020 only, any section unable to hold
an Agricultural Education Section Fair or Fairs shall receive
all funds appropriated, at the rate designated by the Bureau of
County Fairs, for the purpose of issuing premiums awarded to
agricultural education students. Warrants shall be issued by
the State Comptroller payable to the agricultural education
teacher or teachers on vouchers certified by the Department.
(Source: P.A. 94-261, eff. 1-1-06.)
Section 5-25. The Public Use Trust Act is amended by
changing Section 2 as follows:
(30 ILCS 160/2) (from Ch. 127, par. 4002)
Sec. 2. (a) The Department of Agriculture, and the
Department of Natural Resources, and the Abraham Lincoln
Presidential Library and Museum have the power to enter into a
trust agreement with a person or group of persons under which
the State agency may receive or collect money or other property
from the person or group of persons and may expend such money
or property solely for a public purpose within the powers and
duties of that State agency and stated in the trust agreement.
The State agency shall be the trustee under any such trust
agreement.
(b) Money or property received under a trust agreement
shall not be deposited in the State treasury and is not subject
to appropriation by the General Assembly, but shall be held and
invested by the trustee separate and apart from the State
treasury. The trustee shall invest money or property received
under a trust agreement as provided for trustees under the
Trusts and Trustees Act or as otherwise provided in the trust
agreement.
(c) The trustee shall maintain detailed records of all
receipts and disbursements in the same manner as required for
trustees under the Trusts and Trustees Act. The trustee shall
provide an annual accounting of all receipts, disbursements,
and inventory to all donors to the trust and the Auditor
General. The annual accounting shall be made available to any
member of the public upon request.
(Source: P.A. 100-695, eff. 8-3-18.).
Section 5-30. The Illinois Coal Technology Development
Assistance Act is amended by changing Section 3 as follows:
(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
Sec. 3. Transfers to Coal Technology Development
Assistance Fund.
(a) As soon as may be practicable after the first day of
each month, the Department of Revenue shall certify to the
Treasurer an amount equal to 1/64 of the revenue realized from
the tax imposed by the Electricity Excise Tax Law, Section 2 of
the Public Utilities Revenue Act, Section 2 of the Messages Tax
Act, and Section 2 of the Gas Revenue Tax Act, during the
preceding month. Upon receipt of the certification, the
Treasurer shall transfer the amount shown on such certification
from the General Revenue Fund to the Coal Technology
Development Assistance Fund, which is hereby created as a
special fund in the State treasury, except that no transfer
shall be made in any month in which the Fund has reached the
following balance:
(1) (Blank).
(2) (Blank).
(3) (Blank).
(4) (Blank).
(5) (Blank).
(6) Expect as otherwise provided in subsection (b),
during fiscal year 2006 and each fiscal year thereafter, an
amount equal to the sum of $10,000,000 plus additional
moneys deposited into the Coal Technology Development
Assistance Fund from the Renewable Energy Resources and
Coal Technology Development Assistance Charge under
Section 6.5 of the Renewable Energy, Energy Efficiency, and
Coal Resources Development Law of 1997.
(b) During fiscal years 2019 through 2021 and 2020 only,
the Treasurer shall make no transfers from the General Revenue
Fund to the Coal Technology Development Assistance Fund.
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
Section 5-35. The Downstate Public Transportation Act is
amended by changing Section 2-3 as follows:
(30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
Sec. 2-3. (a) As soon as possible after the first day of
each month, beginning July 1, 1984, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, from the General
Revenue Fund to a special fund in the State Treasury which is
hereby created, to be known as the Downstate Public
Transportation Fund, an amount equal to 2/32 (beginning July 1,
2005, 3/32) of the net revenue realized from the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
Act, and the Service Use Tax Act from persons incurring
municipal or county retailers' or service occupation tax
liability for the benefit of any municipality or county located
wholly within the boundaries of each participant, other than
any Metro-East Transit District participant certified pursuant
to subsection (c) of this Section during the preceding month,
except that the Department shall pay into the Downstate Public
Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
of the net revenue realized under the State tax Acts named
above within any municipality or county located wholly within
the boundaries of each participant, other than any Metro-East
participant, for tax periods beginning on or after January 1,
1990. Net revenue realized for a month shall be the revenue
collected by the State pursuant to such Acts during the
previous month from persons incurring municipal or county
retailers' or service occupation tax liability for the benefit
of any municipality or county located wholly within the
boundaries of a participant, less the amount paid out during
that same month as refunds or credit memoranda to taxpayers for
overpayment of liability under such Acts for the benefit of any
municipality or county located wholly within the boundaries of
a participant.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (a) to be
transferred by the Treasurer into the Downstate Public
Transportation Fund from the General Revenue Fund shall be
directly deposited into the Downstate Public Transportation
Fund as the revenues are realized from the taxes indicated.
(b) As soon as possible after the first day of each month,
beginning July 1, 1989, upon certification of the Department of
Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, from the General Revenue Fund to a
special fund in the State Treasury which is hereby created, to
be known as the Metro-East Public Transportation Fund, an
amount equal to 2/32 of the net revenue realized, as above,
from within the boundaries of Madison, Monroe, and St. Clair
Counties, except that the Department shall pay into the
Metro-East Public Transportation Fund 2/32 of 80% of the net
revenue realized under the State tax Acts specified in
subsection (a) of this Section within the boundaries of
Madison, Monroe and St. Clair Counties for tax periods
beginning on or after January 1, 1990. A local match equivalent
to an amount which could be raised by a tax levy at the rate of
.05% on the assessed value of property within the boundaries of
Madison County is required annually to cause a total of 2/32 of
the net revenue to be deposited in the Metro-East Public
Transportation Fund. Failure to raise the required local match
annually shall result in only 1/32 being deposited into the
Metro-East Public Transportation Fund after July 1, 1989, or
1/32 of 80% of the net revenue realized for tax periods
beginning on or after January 1, 1990.
(b-5) As soon as possible after the first day of each
month, beginning July 1, 2005, upon certification of the
Department of Revenue, the Comptroller shall order
transferred, and the Treasurer shall transfer, from the General
Revenue Fund to the Downstate Public Transportation Fund, an
amount equal to 3/32 of 80% of the net revenue realized from
within the boundaries of Monroe and St. Clair Counties under
the State Tax Acts specified in subsection (a) of this Section
and provided further that, beginning July 1, 2005, the
provisions of subsection (b) shall no longer apply with respect
to such tax receipts from Monroe and St. Clair Counties.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (b-5) to
be transferred by the Treasurer into the Downstate Public
Transportation Fund from the General Revenue Fund shall be
directly deposited into the Downstate Public Transportation
Fund as the revenues are realized from the taxes indicated.
(b-6) As soon as possible after the first day of each
month, beginning July 1, 2008, upon certification by the
Department of Revenue, the Comptroller shall order transferred
and the Treasurer shall transfer, from the General Revenue Fund
to the Downstate Public Transportation Fund, an amount equal to
3/32 of 80% of the net revenue realized from within the
boundaries of Madison County under the State Tax Acts specified
in subsection (a) of this Section and provided further that,
beginning July 1, 2008, the provisions of subsection (b) shall
no longer apply with respect to such tax receipts from Madison
County.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (b-6) to
be transferred by the Treasurer into the Downstate Public
Transportation Fund from the General Revenue Fund shall be
directly deposited into the Downstate Public Transportation
Fund as the revenues are realized from the taxes indicated.
(b-7) Beginning July 1, 2018, notwithstanding the other
provisions of this Section, instead of the Comptroller making
monthly transfers from the General Revenue Fund to the
Downstate Public Transportation Fund, the Department of
Revenue shall deposit the designated fraction of the net
revenue realized from collections under the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
Act, and the Service Use Tax Act directly into the Downstate
Public Transportation Fund.
(c) The Department shall certify to the Department of
Revenue the eligible participants under this Article and the
territorial boundaries of such participants for the purposes of
the Department of Revenue in subsections (a) and (b) of this
Section.
(d) For the purposes of this Article, beginning in fiscal
year 2009 the General Assembly shall appropriate an amount from
the Downstate Public Transportation Fund equal to the sum total
of funds projected to be paid to the participants pursuant to
Section 2-7. If the General Assembly fails to make
appropriations sufficient to cover the amounts projected to be
paid pursuant to Section 2-7, this Act shall constitute an
irrevocable and continuing appropriation from the Downstate
Public Transportation Fund of all amounts necessary for those
purposes.
(e) (Blank).
(f) (Blank).
(g) (Blank).
(h) For State fiscal year 2020 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2020 shall be reduced by 5%.
(i) For State fiscal year 2021 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2021 shall be reduced by 5%.
(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
6-5-19.)
Section 5-40. The Public Library Construction Act is
amended by changing Section 15-10 as follows:
(30 ILCS 767/15-10)
Sec. 15-10. Grant awards. The Secretary of State is
authorized to make grants to public libraries for public
library construction projects with funds appropriated for that
purpose from the Build Illinois Bond Fund or the Capital
Development Fund.
(Source: P.A. 96-37, eff. 7-13-09.)
ARTICLE 10. REVENUES
Section 10-5. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
(35 ILCS 5/901)
(Text of Section before amendment by P.A. 101-8)
Sec. 901. Collection authority.
(a) In general. The Department shall collect the taxes
imposed by this Act. The Department shall collect certified
past due child support amounts under Section 2505-650 of the
Department of Revenue Law of the Civil Administrative Code of
Illinois. Except as provided in subsections (b), (c), (e), (f),
(g), and (h) of this Section, money collected pursuant to
subsections (a) and (b) of Section 201 of this Act shall be
paid into the General Revenue Fund in the State treasury; money
collected pursuant to subsections (c) and (d) of Section 201 of
this Act shall be paid into the Personal Property Tax
Replacement Fund, a special fund in the State Treasury; and
money collected under Section 2505-650 of the Department of
Revenue Law of the Civil Administrative Code of Illinois shall
be paid into the Child Support Enforcement Trust Fund, a
special fund outside the State Treasury, or to the State
Disbursement Unit established under Section 10-26 of the
Illinois Public Aid Code, as directed by the Department of
Healthcare and Family Services.
(b) Local Government Distributive Fund. Beginning August
1, 2017, the Treasurer shall transfer each month from the
General Revenue Fund to the Local Government Distributive Fund
an amount equal to the sum of (i) 6.06% (10% of the ratio of the
3% individual income tax rate prior to 2011 to the 4.95%
individual income tax rate after July 1, 2017) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon individuals, trusts, and
estates during the preceding month and (ii) 6.85% (10% of the
ratio of the 4.8% corporate income tax rate prior to 2011 to
the 7% corporate income tax rate after July 1, 2017) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Net revenue realized for a month shall be
defined as the revenue from the tax imposed by subsections (a)
and (b) of Section 201 of this Act which is deposited in the
General Revenue Fund, the Education Assistance Fund, the Income
Tax Surcharge Local Government Distributive Fund, the Fund for
the Advancement of Education, and the Commitment to Human
Services Fund during the month minus the amount paid out of the
General Revenue Fund in State warrants during that same month
as refunds to taxpayers for overpayment of liability under the
tax imposed by subsections (a) and (b) of Section 201 of this
Act.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (b) to be
transferred by the Treasurer into the Local Government
Distributive Fund from the General Revenue Fund shall be
directly deposited into the Local Government Distributive Fund
as the revenue is realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act.
For State fiscal year 2020 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2020 shall be reduced by 5%.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act into a fund in the State
treasury known as the Income Tax Refund Fund. Beginning
with State fiscal year 1990 and for each fiscal year
thereafter, the percentage deposited into the Income Tax
Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 8.75%. For fiscal year 2012, the Annual Percentage
shall be 8.75%. For fiscal year 2013, the Annual Percentage
shall be 9.75%. For fiscal year 2014, the Annual Percentage
shall be 9.5%. For fiscal year 2015, the Annual Percentage
shall be 10%. For fiscal year 2018, the Annual Percentage
shall be 9.8%. For fiscal year 2019, the Annual Percentage
shall be 9.7%. For fiscal year 2020, the Annual Percentage
shall be 9.5%. For fiscal year 2021, the Annual Percentage
shall be 9%. For all other fiscal years, the Annual
Percentage shall be calculated as a fraction, the numerator
of which shall be the amount of refunds approved for
payment by the Department during the preceding fiscal year
as a result of overpayment of tax liability under
subsections (a) and (b)(1), (2), and (3) of Section 201 of
this Act plus the amount of such refunds remaining approved
but unpaid at the end of the preceding fiscal year, minus
the amounts transferred into the Income Tax Refund Fund
from the Tobacco Settlement Recovery Fund, and the
denominator of which shall be the amounts which will be
collected pursuant to subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act during the preceding fiscal
year; except that in State fiscal year 2002, the Annual
Percentage shall in no event exceed 7.6%. The Director of
Revenue shall certify the Annual Percentage to the
Comptroller on the last business day of the fiscal year
immediately preceding the fiscal year for which it is to be
effective.
(2) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act into a fund in
the State treasury known as the Income Tax Refund Fund.
Beginning with State fiscal year 1990 and for each fiscal
year thereafter, the percentage deposited into the Income
Tax Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 17.5%. For fiscal year 2012, the Annual Percentage
shall be 17.5%. For fiscal year 2013, the Annual Percentage
shall be 14%. For fiscal year 2014, the Annual Percentage
shall be 13.4%. For fiscal year 2015, the Annual Percentage
shall be 14%. For fiscal year 2018, the Annual Percentage
shall be 17.5%. For fiscal year 2019, the Annual Percentage
shall be 15.5%. For fiscal year 2020, the Annual Percentage
shall be 14.25%. For fiscal year 2021, the Annual
Percentage shall be 14%. For all other fiscal years, the
Annual Percentage shall be calculated as a fraction, the
numerator of which shall be the amount of refunds approved
for payment by the Department during the preceding fiscal
year as a result of overpayment of tax liability under
subsections (a) and (b)(6), (7), and (8), (c) and (d) of
Section 201 of this Act plus the amount of such refunds
remaining approved but unpaid at the end of the preceding
fiscal year, and the denominator of which shall be the
amounts which will be collected pursuant to subsections (a)
and (b)(6), (7), and (8), (c) and (d) of Section 201 of
this Act during the preceding fiscal year; except that in
State fiscal year 2002, the Annual Percentage shall in no
event exceed 23%. The Director of Revenue shall certify the
Annual Percentage to the Comptroller on the last business
day of the fiscal year immediately preceding the fiscal
year for which it is to be effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
in January, 2001, (ii) $35,000,000 in January, 2002, and
(iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.
(1) Beginning January 1, 1989, money in the Income Tax
Refund Fund shall be expended exclusively for the purpose
of paying refunds resulting from overpayment of tax
liability under Section 201 of this Act and for making
transfers pursuant to this subsection (d).
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section
201 of this Act from the Income Tax Refund Fund only to the
extent that amounts collected pursuant to Section 201 of
this Act and transfers pursuant to this subsection (d) and
item (3) of subsection (c) have been deposited and retained
in the Fund.
(3) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds resulting
from overpayment of tax liability under subsections (c) and
(d) of Section 201 of this Act paid from the Income Tax
Refund Fund during the fiscal year.
(4) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Personal Property Tax Replacement Fund to the Income Tax
Refund Fund an amount, certified by the Director to the
Comptroller, equal to the excess of the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year over
the amount collected pursuant to subsections (c) and (d) of
Section 201 of this Act deposited into the Income Tax
Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal year
1999 and of each fiscal year thereafter, the Director shall
order transferred and the State Treasurer and State
Comptroller shall transfer from the Income Tax Refund Fund
to the General Revenue Fund any surplus remaining in the
Income Tax Refund Fund as of the end of such fiscal year;
excluding for fiscal years 2000, 2001, and 2002 amounts
attributable to transfers under item (3) of subsection (c)
less refunds resulting from the earned income tax credit.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purpose of paying refunds upon the order of the
Director in accordance with the provisions of this Section.
(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund. On
July 1, 1991, and thereafter, of the amounts collected pursuant
to subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 7.3% into the Education Assistance Fund in the State
Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
(f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from the
tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, into the Fund for the
Advancement of Education:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the reduction.
(g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax imposed
upon individuals, trusts, and estates by subsections (a) and
(b) of Section 201 of this Act, minus deposits into the Income
Tax Refund Fund, into the Commitment to Human Services Fund:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the reduction.
(h) Deposits into the Tax Compliance and Administration
Fund. Beginning on the first day of the first calendar month to
occur on or after August 26, 2014 (the effective date of Public
Act 98-1098), each month the Department shall pay into the Tax
Compliance and Administration Fund, to be used, subject to
appropriation, to fund additional auditors and compliance
personnel at the Department, an amount equal to 1/12 of 5% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department from the tax imposed by
subsections (a), (b), (c), and (d) of Section 201 of this Act,
net of deposits into the Income Tax Refund Fund made from those
cash receipts.
(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
eff. 7-12-19.)
(Text of Section after amendment by P.A. 101-8)
Sec. 901. Collection authority.
(a) In general. The Department shall collect the taxes
imposed by this Act. The Department shall collect certified
past due child support amounts under Section 2505-650 of the
Department of Revenue Law of the Civil Administrative Code of
Illinois. Except as provided in subsections (b), (c), (e), (f),
(g), and (h) of this Section, money collected pursuant to
subsections (a) and (b) of Section 201 of this Act shall be
paid into the General Revenue Fund in the State treasury; money
collected pursuant to subsections (c) and (d) of Section 201 of
this Act shall be paid into the Personal Property Tax
Replacement Fund, a special fund in the State Treasury; and
money collected under Section 2505-650 of the Department of
Revenue Law of the Civil Administrative Code of Illinois shall
be paid into the Child Support Enforcement Trust Fund, a
special fund outside the State Treasury, or to the State
Disbursement Unit established under Section 10-26 of the
Illinois Public Aid Code, as directed by the Department of
Healthcare and Family Services.
(b) Local Government Distributive Fund. Beginning August
1, 2017 and continuing through January 31, 2021, the Treasurer
shall transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to the sum
of (i) 6.06% (10% of the ratio of the 3% individual income tax
rate prior to 2011 to the 4.95% individual income tax rate
after July 1, 2017) of the net revenue realized from the tax
imposed by subsections (a) and (b) of Section 201 of this Act
upon individuals, trusts, and estates during the preceding
month and (ii) 6.85% (10% of the ratio of the 4.8% corporate
income tax rate prior to 2011 to the 7% corporate income tax
rate after July 1, 2017) of the net revenue realized from the
tax imposed by subsections (a) and (b) of Section 201 of this
Act upon corporations during the preceding month. Beginning
February 1, 2021, the Treasurer shall transfer each month from
the General Revenue Fund to the Local Government Distributive
Fund an amount equal to the sum of (i) 5.32% of the net revenue
realized from the tax imposed by subsections (a) and (b) of
Section 201 of this Act upon individuals, trusts, and estates
during the preceding month and (ii) 6.16% of the net revenue
realized from the tax imposed by subsections (a) and (b) of
Section 201 of this Act upon corporations during the preceding
month. Net revenue realized for a month shall be defined as the
revenue from the tax imposed by subsections (a) and (b) of
Section 201 of this Act which is deposited in the General
Revenue Fund, the Education Assistance Fund, the Income Tax
Surcharge Local Government Distributive Fund, the Fund for the
Advancement of Education, and the Commitment to Human Services
Fund during the month minus the amount paid out of the General
Revenue Fund in State warrants during that same month as
refunds to taxpayers for overpayment of liability under the tax
imposed by subsections (a) and (b) of Section 201 of this Act.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (b) to be
transferred by the Treasurer into the Local Government
Distributive Fund from the General Revenue Fund shall be
directly deposited into the Local Government Distributive Fund
as the revenue is realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act.
For State fiscal year 2020 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2020 shall be reduced by 5%.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act into a fund in the State
treasury known as the Income Tax Refund Fund. Beginning
with State fiscal year 1990 and for each fiscal year
thereafter, the percentage deposited into the Income Tax
Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 8.75%. For fiscal year 2012, the Annual Percentage
shall be 8.75%. For fiscal year 2013, the Annual Percentage
shall be 9.75%. For fiscal year 2014, the Annual Percentage
shall be 9.5%. For fiscal year 2015, the Annual Percentage
shall be 10%. For fiscal year 2018, the Annual Percentage
shall be 9.8%. For fiscal year 2019, the Annual Percentage
shall be 9.7%. For fiscal year 2020, the Annual Percentage
shall be 9.5%. For fiscal year 2021, the Annual Percentage
shall be 9%. For all other fiscal years, the Annual
Percentage shall be calculated as a fraction, the numerator
of which shall be the amount of refunds approved for
payment by the Department during the preceding fiscal year
as a result of overpayment of tax liability under
subsections (a) and (b)(1), (2), and (3) of Section 201 of
this Act plus the amount of such refunds remaining approved
but unpaid at the end of the preceding fiscal year, minus
the amounts transferred into the Income Tax Refund Fund
from the Tobacco Settlement Recovery Fund, and the
denominator of which shall be the amounts which will be
collected pursuant to subsections (a) and (b)(1), (2), and
(3) of Section 201 of this Act during the preceding fiscal
year; except that in State fiscal year 2002, the Annual
Percentage shall in no event exceed 7.6%. The Director of
Revenue shall certify the Annual Percentage to the
Comptroller on the last business day of the fiscal year
immediately preceding the fiscal year for which it is to be
effective.
(2) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act into a fund in
the State treasury known as the Income Tax Refund Fund.
Beginning with State fiscal year 1990 and for each fiscal
year thereafter, the percentage deposited into the Income
Tax Refund Fund during a fiscal year shall be the Annual
Percentage. For fiscal year 2011, the Annual Percentage
shall be 17.5%. For fiscal year 2012, the Annual Percentage
shall be 17.5%. For fiscal year 2013, the Annual Percentage
shall be 14%. For fiscal year 2014, the Annual Percentage
shall be 13.4%. For fiscal year 2015, the Annual Percentage
shall be 14%. For fiscal year 2018, the Annual Percentage
shall be 17.5%. For fiscal year 2019, the Annual Percentage
shall be 15.5%. For fiscal year 2020, the Annual Percentage
shall be 14.25%. For fiscal year 2021, the Annual
Percentage shall be 14%. For all other fiscal years, the
Annual Percentage shall be calculated as a fraction, the
numerator of which shall be the amount of refunds approved
for payment by the Department during the preceding fiscal
year as a result of overpayment of tax liability under
subsections (a) and (b)(6), (7), and (8), (c) and (d) of
Section 201 of this Act plus the amount of such refunds
remaining approved but unpaid at the end of the preceding
fiscal year, and the denominator of which shall be the
amounts which will be collected pursuant to subsections (a)
and (b)(6), (7), and (8), (c) and (d) of Section 201 of
this Act during the preceding fiscal year; except that in
State fiscal year 2002, the Annual Percentage shall in no
event exceed 23%. The Director of Revenue shall certify the
Annual Percentage to the Comptroller on the last business
day of the fiscal year immediately preceding the fiscal
year for which it is to be effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
in January, 2001, (ii) $35,000,000 in January, 2002, and
(iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.
(1) Beginning January 1, 1989, money in the Income Tax
Refund Fund shall be expended exclusively for the purpose
of paying refunds resulting from overpayment of tax
liability under Section 201 of this Act and for making
transfers pursuant to this subsection (d).
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section
201 of this Act from the Income Tax Refund Fund only to the
extent that amounts collected pursuant to Section 201 of
this Act and transfers pursuant to this subsection (d) and
item (3) of subsection (c) have been deposited and retained
in the Fund.
(3) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds resulting
from overpayment of tax liability under subsections (c) and
(d) of Section 201 of this Act paid from the Income Tax
Refund Fund during the fiscal year.
(4) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Personal Property Tax Replacement Fund to the Income Tax
Refund Fund an amount, certified by the Director to the
Comptroller, equal to the excess of the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year over
the amount collected pursuant to subsections (c) and (d) of
Section 201 of this Act deposited into the Income Tax
Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal year
1999 and of each fiscal year thereafter, the Director shall
order transferred and the State Treasurer and State
Comptroller shall transfer from the Income Tax Refund Fund
to the General Revenue Fund any surplus remaining in the
Income Tax Refund Fund as of the end of such fiscal year;
excluding for fiscal years 2000, 2001, and 2002 amounts
attributable to transfers under item (3) of subsection (c)
less refunds resulting from the earned income tax credit.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purpose of paying refunds upon the order of the
Director in accordance with the provisions of this Section.
(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund. On
July 1, 1991, and thereafter, of the amounts collected pursuant
to subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 7.3% into the Education Assistance Fund in the State
Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
(f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from the
tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, into the Fund for the
Advancement of Education:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the reduction.
(g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax imposed
upon individuals, trusts, and estates by subsections (a) and
(b) of Section 201 of this Act, minus deposits into the Income
Tax Refund Fund, into the Commitment to Human Services Fund:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the reduction.
(h) Deposits into the Tax Compliance and Administration
Fund. Beginning on the first day of the first calendar month to
occur on or after August 26, 2014 (the effective date of Public
Act 98-1098), each month the Department shall pay into the Tax
Compliance and Administration Fund, to be used, subject to
appropriation, to fund additional auditors and compliance
personnel at the Department, an amount equal to 1/12 of 5% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department from the tax imposed by
subsections (a), (b), (c), and (d) of Section 201 of this Act,
net of deposits into the Income Tax Refund Fund made from those
cash receipts.
(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for
effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
revised 10-1-19.)
ARTICLE 15. SPECIAL DISTRICTS
Section 15-5. The State Finance Act is amended by changing
Section 8.25f as follows:
(30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f)
Sec. 8.25f. McCormick Place Expansion Project Fund.
(a) Deposits. The following amounts shall be deposited into
the McCormick Place Expansion Project Fund in the State
Treasury: (i) the moneys required to be deposited into the Fund
under Section 9 of the Use Tax Act, Section 9 of the Service
Occupation Tax Act, Section 9 of the Service Use Tax Act, and
Section 3 of the Retailers' Occupation Tax Act and (ii) the
moneys required to be deposited into the Fund under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act. Notwithstanding the foregoing, the maximum
amount that may be deposited into the McCormick Place Expansion
Project Fund from item (i) shall not exceed the Total Deposit
amounts with respect to the following fiscal years:
Fiscal YearTotal Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021300,000,000246,000,000
2022300,000,000260,000,000
2023300,000,000275,000,000
2024 300,000,000 275,000,000
2025 300,000,000275,000,000
2026 300,000,000279,000,000
2027 375,000,000292,000,000
2028 375,000,000307,000,000
2029 375,000,000322,000,000
2030 375,000,000338,000,000
2031 375,000,000350,000,000
2032 375,000,000350,000,000
2033 375,000,000
2034 375,000,000
2035 375,000,000
2036 450,000,000
and
each fiscal year thereafter
that bonds are outstanding
under Section 13.2 of the
Metropolitan Pier and Exposition
Authority Act, but not after
fiscal year 2060.
Provided that all amounts deposited in the Fund and
requested in the Authority's certificate have been paid to the
Authority, all amounts remaining in the McCormick Place
Expansion Project Fund on the last day of any month shall be
transferred to the General Revenue Fund.
(b) Authority certificate. Beginning with fiscal year 1994
and continuing for each fiscal year thereafter, the Chairman of
the Metropolitan Pier and Exposition Authority shall annually
certify to the State Comptroller and the State Treasurer the
amount necessary and required, during the fiscal year with
respect to which the certification is made, to pay the debt
service requirements (including amounts to be paid with respect
to arrangements to provide additional security or liquidity) on
all outstanding bonds and notes, including refunding bonds,
(collectively referred to as "bonds") in an amount issued by
the Authority pursuant to Section 13.2 of the Metropolitan Pier
and Exposition Authority Act. The certificate may be amended
from time to time as necessary.
(Source: P.A. 96-898, eff. 5-27-10.)
Section 15-10. The Use Tax Act is amended by changing
Section 9 as follows:
(35 ILCS 105/9) (from Ch. 120, par. 439.9)
Sec. 9. Except as to motor vehicles, watercraft, aircraft,
and trailers that are required to be registered with an agency
of this State, each retailer required or authorized to collect
the tax imposed by this Act shall pay to the Department the
amount of such tax (except as otherwise provided) at the time
when he is required to file his return for the period during
which such tax was collected, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or $5
per calendar year, whichever is greater, which is allowed to
reimburse the retailer for expenses incurred in collecting the
tax, keeping records, preparing and filing returns, remitting
the tax and supplying data to the Department on request. The
discount under this Section is not allowed for the 1.25%
portion of taxes paid on aviation fuel that is subject to the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133. In the case of retailers who report and pay the tax on a
transaction by transaction basis, as provided in this Section,
such discount shall be taken with each such tax remittance
instead of when such retailer files his periodic return. The
discount allowed under this Section is allowed only for returns
that are filed in the manner required by this Act. The
Department may disallow the discount for retailers whose
certificate of registration is revoked at the time the return
is filed, but only if the Department's decision to revoke the
certificate of registration has become final. A retailer need
not remit that part of any tax collected by him to the extent
that he is required to remit and does remit the tax imposed by
the Retailers' Occupation Tax Act, with respect to the sale of
the same property.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the retailer, in collecting the tax (except as to motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State), may collect for
each tax return period, only the tax applicable to that part of
the selling price actually received during such tax return
period.
Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall file
a return for the preceding calendar month. Such return shall be
filed on forms prescribed by the Department and shall furnish
such information as the Department may reasonably require. On
and after January 1, 2018, except for returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. Retailers who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month from sales of tangible
personal property by him during such preceding calendar
month, including receipts from charge and time sales, but
less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each retailer required or authorized to collect the tax
imposed by this Act on aviation fuel sold at retail in this
State during the preceding calendar month shall, instead of
reporting and paying tax on aviation fuel as otherwise required
by this Section, report and pay such tax on a separate aviation
fuel tax return. The requirements related to the return shall
be as otherwise provided in this Section. Notwithstanding any
other provisions of this Act to the contrary, retailers
collecting tax on aviation fuel shall file all aviation fuel
tax returns and shall make all aviation fuel tax payments by
electronic means in the manner and form required by the
Department. For purposes of this Section, "aviation fuel" means
jet fuel and aviation gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, retailers subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the Service
Use Tax Act was $10,000 or more during the preceding 4 complete
calendar quarters, he shall file a return with the Department
each month by the 20th day of the month next following the
month during which such tax liability is incurred and shall
make payments to the Department on or before the 7th, 15th,
22nd and last day of the month during which such liability is
incurred. On and after October 1, 2000, if the taxpayer's
average monthly tax liability to the Department under this Act,
the Retailers' Occupation Tax Act, the Service Occupation Tax
Act, and the Service Use Tax Act was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985, and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987, and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department shall continue until such taxpayer's average
monthly liability to the Department during the preceding 4
complete calendar quarters (excluding the month of highest
liability and the month of lowest liability) is less than
$9,000, or until such taxpayer's average monthly liability to
the Department as computed for each calendar quarter of the 4
preceding complete calendar quarter period is less than
$10,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $10,000 threshold stated above, then such
taxpayer may petition the Department for change in such
taxpayer's reporting status. On and after October 1, 2000, once
applicable, the requirement of the making of quarter monthly
payments to the Department shall continue until such taxpayer's
average monthly liability to the Department during the
preceding 4 complete calendar quarters (excluding the month of
highest liability and the month of lowest liability) is less
than $19,000 or until such taxpayer's average monthly liability
to the Department as computed for each calendar quarter of the
4 preceding complete calendar quarter period is less than
$20,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $20,000 threshold stated above, then such
taxpayer may petition the Department for a change in such
taxpayer's reporting status. The Department shall change such
taxpayer's reporting status unless it finds that such change is
seasonal in nature and not likely to be long term. If any such
quarter monthly payment is not paid at the time or in the
amount required by this Section, then the taxpayer shall be
liable for penalties and interest on the difference between the
minimum amount due and the amount of such quarter monthly
payment actually and timely paid, except insofar as the
taxpayer has previously made payments for that month to the
Department in excess of the minimum payments previously due as
provided in this Section. The Department shall make reasonable
rules and regulations to govern the quarter monthly payment
amount and quarter monthly payment dates for taxpayers who file
on other than a calendar monthly basis.
If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit memorandum
no later than 30 days after the date of payment, which
memorandum may be submitted by the taxpayer to the Department
in payment of tax liability subsequently to be remitted by the
taxpayer to the Department or be assigned by the taxpayer to a
similar taxpayer under this Act, the Retailers' Occupation Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department, except that if such excess
payment is shown on an original monthly return and is made
after December 31, 1986, no credit memorandum shall be issued,
unless requested by the taxpayer. If no such request is made,
the taxpayer may credit such excess payment against tax
liability subsequently to be remitted by the taxpayer to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act or the Service Use Tax Act, in
accordance with reasonable rules and regulations prescribed by
the Department. If the Department subsequently determines that
all or any part of the credit taken was not actually due to the
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
be reduced by 2.1% or 1.75% of the difference between the
credit taken and that actually due, and the taxpayer shall be
liable for penalties and interest on such difference.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of such
year; with the return for July, August and September of a given
year being due by October 20 of such year, and with the return
for October, November and December of a given year being due by
January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle or
trailer retailer for the purpose of resale or (ii) a retailer
of aircraft, watercraft, motor vehicles, or trailers transfers
more than one aircraft, watercraft, motor vehicle, or trailer
to a purchaser for use as a qualifying rolling stock as
provided in Section 3-55 of this Act, then that seller may
report the transfer of all the aircraft, watercraft, motor
vehicles or trailers involved in that transaction to the
Department on the same uniform invoice-transaction reporting
return form. For purposes of this Section, "watercraft" means a
Class 2, Class 3, or Class 4 watercraft as defined in Section
3-2 of the Boat Registration and Safety Act, a personal
watercraft, or any boat equipped with an inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting the
transfer of all the aircraft, watercraft, motor vehicles, or
trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with an
agency of this State, shall be the same document as the Uniform
Invoice referred to in Section 5-402 of the Illinois Vehicle
Code and must show the name and address of the seller; the name
and address of the purchaser; the amount of the selling price
including the amount allowed by the retailer for traded-in
property, if any; the amount allowed by the retailer for the
traded-in tangible personal property, if any, to the extent to
which Section 2 of this Act allows an exemption for the value
of traded-in property; the balance payable after deducting such
trade-in allowance from the total selling price; the amount of
tax due from the retailer with respect to such transaction; the
amount of tax collected from the purchaser by the retailer on
such transaction (or satisfactory evidence that such tax is not
due in that particular instance, if that is claimed to be the
fact); the place and date of the sale; a sufficient
identification of the property sold; such other information as
is required in Section 5-402 of the Illinois Vehicle Code, and
such other information as the Department may reasonably
require.
The transaction reporting return in the case of watercraft
and aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
Such transaction reporting return shall be filed not later
than 20 days after the date of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the tax
that is imposed by this Act may be transmitted to the
Department by way of the State agency with which, or State
officer with whom, the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax receipt
(or a certificate of exemption if the Department is satisfied
that the particular sale is tax exempt) which such purchaser
may submit to the agency with which, or State officer with
whom, he must title or register the tangible personal property
that is involved (if titling or registration is required) in
support of such purchaser's application for an Illinois
certificate or other evidence of title or registration to such
tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer, and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof to
the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the retailer may deduct the amount of the tax so
refunded by him to the purchaser from any other use tax which
such retailer may be required to pay or remit to the
Department, as shown by such return, if the amount of the tax
to be deducted was previously remitted to the Department by
such retailer. If the retailer has not previously remitted the
amount of such tax to the Department, he is entitled to no
deduction under this Act upon refunding such tax to the
purchaser.
Any retailer filing a return under this Section shall also
include (for the purpose of paying tax thereon) the total tax
covered by such return upon the selling price of tangible
personal property purchased by him at retail from a retailer,
but as to which the tax imposed by this Act was not collected
from the retailer filing such return, and such retailer shall
remit the amount of such tax to the Department when filing such
return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable retailers, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
Where the retailer has more than one business registered
with the Department under separate registration under this Act,
such retailer may not file each return that is due as a single
return covering all such registered businesses, but shall file
separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax
imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal property
which is purchased outside Illinois at retail from a retailer
and which is titled or registered by an agency of this State's
government.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury, 20% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property, other than (i) tangible
personal property which is purchased outside Illinois at retail
from a retailer and which is titled or registered by an agency
of this State's government and (ii) aviation fuel sold on or
after December 1, 2019. This exception for aviation fuel only
applies for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be required
for refunds of the 20% portion of the tax on aviation fuel
under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuels Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. Beginning
September 1, 2010, each month the Department shall pay into the
State and Local Sales Tax Reform Fund 100% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of sales tax holiday items.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property which is
purchased outside Illinois at retail from a retailer and which
is titled or registered by an agency of this State's
government.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act Permit Fund under this Act and
the Retailers' Occupation Tax Act shall not exceed $2,000,000
in any fiscal year.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Service Use Tax Act, the Service Occupation Tax Act, and
the Retailers' Occupation Tax Act shall not exceed $18,000,000
in any State fiscal year. As used in this paragraph, the
"average monthly deficit" shall be equal to the difference
between the average monthly claims for payment by the fund and
the average monthly revenues deposited into the fund, excluding
payments made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under this Act, the Service Use Tax
Act, the Service Occupation Tax Act, and the Retailers'
Occupation Tax Act, each month the Department shall deposit
$500,000 into the State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021300,000,000246,000,000
2022300,000,000260,000,000
2023300,000,000275,000,000
2024 300,000,000275,000,000
2025 300,000,000275,000,000
2026 300,000,000279,000,000
2027 375,000,000292,000,000
2028 375,000,000307,000,000
2029 375,000,000322,000,000
2030 375,000,000338,000,000
2031 375,000,000350,000,000
2032 375,000,000350,000,000
2033 375,000,000
2034375,000,000
2035375,000,000
2036450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only deposit
moneys into the Aviation Fuel Sales Tax Refund Fund under this
paragraph for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the Department
under the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and this Act, the Department shall deposit
the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim, and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the Department
shall pay each month into the Road Fund the amount estimated to
represent 16% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. Beginning July 1, 2022 and
until July 1, 2023, subject to the payment of amounts into the
State and Local Sales Tax Reform Fund, the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the State and Local Sales Tax Reform Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 48%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. Beginning July 1, 2024 and until July 1,
2025, subject to the payment of amounts into the State and
Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the State
and Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 80% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. As used in
this paragraph "motor fuel" has the meaning given to that term
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
meaning given to that term in Section 3-40 of this Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
6-28-19; 101-604, eff. 12-13-19.)
Section 15-15. The Service Use Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 110/9) (from Ch. 120, par. 439.39)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax (except as otherwise provided) at the time when he
is required to file his return for the period during which such
tax was collected, less a discount of 2.1% prior to January 1,
1990 and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
serviceman for expenses incurred in collecting the tax, keeping
records, preparing and filing returns, remitting the tax and
supplying data to the Department on request. The discount under
this Section is not allowed for the 1.25% portion of taxes paid
on aviation fuel that is subject to the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
discount allowed under this Section is allowed only for returns
that are filed in the manner required by this Act. The
Department may disallow the discount for servicemen whose
certificate of registration is revoked at the time the return
is filed, but only if the Department's decision to revoke the
certificate of registration has become final. A serviceman need
not remit that part of any tax collected by him to the extent
that he is required to pay and does pay the tax imposed by the
Service Occupation Tax Act with respect to his sale of service
involving the incidental transfer by him of the same property.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable Rules and Regulations to be
promulgated by the Department. Such return shall be filed on a
form prescribed by the Department and shall contain such
information as the Department may reasonably require. On and
after January 1, 2018, with respect to servicemen whose annual
gross receipts average $20,000 or more, all returns required to
be filed pursuant to this Act shall be filed electronically.
Servicemen who demonstrate that they do not have access to the
Internet or demonstrate hardship in filing electronically may
petition the Department to waive the electronic filing
requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month, including receipts
from charge and time sales, but less all deductions allowed
by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each serviceman required or authorized to collect the tax
imposed by this Act on aviation fuel transferred as an incident
of a sale of service in this State during the preceding
calendar month shall, instead of reporting and paying tax on
aviation fuel as otherwise required by this Section, report and
pay such tax on a separate aviation fuel tax return. The
requirements related to the return shall be as otherwise
provided in this Section. Notwithstanding any other provisions
of this Act to the contrary, servicemen collecting tax on
aviation fuel shall file all aviation fuel tax returns and
shall make all aviation fuel tax payments by electronic means
in the manner and form required by the Department. For purposes
of this Section, "aviation fuel" means jet fuel and aviation
gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, servicemen subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
If the serviceman is otherwise required to file a monthly
return and if the serviceman's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds the
selling price thereof to the purchaser, such serviceman shall
also refund, to the purchaser, the tax so collected from the
purchaser. When filing his return for the period in which he
refunds such tax to the purchaser, the serviceman may deduct
the amount of the tax so refunded by him to the purchaser from
any other Service Use Tax, Service Occupation Tax, retailers'
occupation tax or use tax which such serviceman may be required
to pay or remit to the Department, as shown by such return,
provided that the amount of the tax to be deducted shall
previously have been remitted to the Department by such
serviceman. If the serviceman shall not previously have
remitted the amount of such tax to the Department, he shall be
entitled to no deduction hereunder upon refunding such tax to
the purchaser.
Any serviceman filing a return hereunder shall also include
the total tax upon the selling price of tangible personal
property purchased for use by him as an incident to a sale of
service, and such serviceman shall remit the amount of such tax
to the Department when filing such return.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Service Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
Where the serviceman has more than one business registered
with the Department under separate registration hereunder,
such serviceman shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Tax Reform Fund, a special fund in
the State Treasury, the net revenue realized for the preceding
month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 20% of the
net revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property, other
than (i) tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government and (ii)
aviation fuel sold on or after December 1, 2019. This exception
for aviation fuel only applies for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be required
for refunds of the 20% portion of the tax on aviation fuel
under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act an
amount equal to the average monthly deficit in the Underground
Storage Tank Fund during the prior year, as certified annually
by the Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Occupation Tax Act, and the
Retailers' Occupation Tax Act shall not exceed $18,000,000 in
any State fiscal year. As used in this paragraph, the "average
monthly deficit" shall be equal to the difference between the
average monthly claims for payment by the fund and the average
monthly revenues deposited into the fund, excluding payments
made pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, this Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, each month the Department shall deposit $500,000 into the
State Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021300,000,000 246,000,000
2022300,000,000260,000,000
2023300,000,000275,000,000
2024 300,000,000275,000,000
2025 300,000,000275,000,000
2026 300,000,000279,000,000
2027 375,000,000292,000,000
2028 375,000,000307,000,000
2029 375,000,000322,000,000
2030 375,000,000338,000,000
2031 375,000,000350,000,000
2032 375,000,000350,000,000
2033 375,000,000
2034375,000,000
2035375,000,000
2036450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only deposit
moneys into the Aviation Fuel Sales Tax Refund Fund under this
paragraph for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the Department
under the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and this Act, the Department shall deposit
the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim, and
charge set forth in Section 25-55 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
As used in this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the State and Local Sales Tax
Reform Fund, the Build Illinois Fund, the McCormick Place
Expansion Project Fund, the Illinois Tax Increment Fund, the
Energy Infrastructure Fund, and the Tax Compliance and
Administration Fund as provided in this Section, the Department
shall pay each month into the Road Fund the amount estimated to
represent 16% of the net revenue realized from the taxes
imposed on motor fuel and gasohol. Beginning July 1, 2022 and
until July 1, 2023, subject to the payment of amounts into the
State and Local Sales Tax Reform Fund, the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the State and Local Sales Tax Reform Fund, the
Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 48%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. Beginning July 1, 2024 and until July 1,
2025, subject to the payment of amounts into the State and
Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the State
and Local Sales Tax Reform Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 80% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. As used in
this paragraph "motor fuel" has the meaning given to that term
in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
meaning given to that term in Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the
General Revenue Fund of the State Treasury and 25% shall be
reserved in a special account and used only for the transfer to
the Common School Fund as part of the monthly transfer from the
General Revenue Fund in accordance with Section 8a of the State
Finance Act.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
6-28-19; 101-604, eff. 12-13-19.)
Section 15-20. The Service Occupation Tax Act is amended by
changing Section 9 as follows:
(35 ILCS 115/9) (from Ch. 120, par. 439.109)
Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax at the time when he is required to file his return
for the period during which such tax was collectible, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the serviceman for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. The discount under this
Section is not allowed for the 1.25% portion of taxes paid on
aviation fuel that is subject to the revenue use requirements
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed
under this Section is allowed only for returns that are filed
in the manner required by this Act. The Department may disallow
the discount for servicemen whose certificate of registration
is revoked at the time the return is filed, but only if the
Department's decision to revoke the certificate of
registration has become final.
Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the serviceman, in collecting the tax may collect, for
each tax return period, only the tax applicable to the part of
the selling price actually received during such tax return
period.
Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable rules and regulations to be
promulgated by the Department of Revenue. Such return shall be
filed on a form prescribed by the Department and shall contain
such information as the Department may reasonably require. On
and after January 1, 2018, with respect to servicemen whose
annual gross receipts average $20,000 or more, all returns
required to be filed pursuant to this Act shall be filed
electronically. Servicemen who demonstrate that they do not
have access to the Internet or demonstrate hardship in filing
electronically may petition the Department to waive the
electronic filing requirement.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in business as a serviceman in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month, including receipts
from charge and time sales, but less all deductions allowed
by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due;
5-5. The signature of the taxpayer; and
6. Such other reasonable information as the Department
may require.
Each serviceman required or authorized to collect the tax
herein imposed on aviation fuel acquired as an incident to the
purchase of a service in this State during the preceding
calendar month shall, instead of reporting and paying tax as
otherwise required by this Section, report and pay such tax on
a separate aviation fuel tax return. The requirements related
to the return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, servicemen transferring aviation fuel incident to
sales of service shall file all aviation fuel tax returns and
shall make all aviation fuel tax payments by electronic means
in the manner and form required by the Department. For purposes
of this Section, "aviation fuel" means jet fuel and aviation
gasoline.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Notwithstanding any other provision of this Act to the
contrary, servicemen subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Prior to October 1, 2003, and on and after September 1,
2004 a serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted prior
to October 1, 2003 or on or after September 1, 2004 by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's Purchase
Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1, 2004.
No Manufacturer's Purchase Credit may be used after September
30, 2003 through August 31, 2004 to satisfy any tax liability
imposed under this Act, including any audit liability.
If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 20 of such year; with the return for April, May
and June of a given year being due by July 20 of such year; with
the return for July, August and September of a given year being
due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 20 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the serviceman may deduct the amount of the tax so
refunded by him to the purchaser from any other Service
Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
Use Tax which such serviceman may be required to pay or remit
to the Department, as shown by such return, provided that the
amount of the tax to be deducted shall previously have been
remitted to the Department by such serviceman. If the
serviceman shall not previously have remitted the amount of
such tax to the Department, he shall be entitled to no
deduction hereunder upon refunding such tax to the purchaser.
If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, the Use Tax Act or the Service Use Tax Act, to furnish all
the return information required by all said Acts on the one
form.
Where the serviceman has more than one business registered
with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each registered
business.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund the revenue realized for
the preceding month from the 1% tax imposed under this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
revenue realized for the preceding month from the 6.25% general
rate on sales of tangible personal property other than aviation
fuel sold on or after December 1, 2019. This exception for
aviation fuel only applies for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the revenue
realized for the preceding month from the 6.25% general rate on
transfers of tangible personal property other than aviation
fuel sold on or after December 1, 2019. This exception for
aviation fuel only applies for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be required
for refunds of the 20% portion of the tax on aviation fuel
under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Retailers' Occupation Tax Act an amount equal to
the average monthly deficit in the Underground Storage Tank
Fund during the prior year, as certified annually by the
Illinois Environmental Protection Agency, but the total
payment into the Underground Storage Tank Fund under this Act,
the Use Tax Act, the Service Use Tax Act, and the Retailers'
Occupation Tax Act shall not exceed $18,000,000 in any State
fiscal year. As used in this paragraph, the "average monthly
deficit" shall be equal to the difference between the average
monthly claims for payment by the fund and the average monthly
revenues deposited into the fund, excluding payments made
pursuant to this paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
each month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Account in the
Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021300,000,000 246,000,000
2022300,000,000260,000,000
2023300,000,000275,000,000
2024 300,000,000275,000,000
2025 300,000,000275,000,000
2026 300,000,000279,000,000
2027 375,000,000292,000,000
2028 375,000,000307,000,000
2029 375,000,000322,000,000
2030 375,000,000338,000,000
2031 375,000,000350,000,000
2032 375,000,000350,000,000
2033 375,000,000
2034375,000,000
2035375,000,000
2036450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Build Illinois Fund, and the McCormick Place
Expansion Project Fund pursuant to the preceding paragraphs or
in any amendments thereto hereafter enacted, for aviation fuel
sold on or after December 1, 2019, the Department shall each
month deposit into the Aviation Fuel Sales Tax Refund Fund an
amount estimated by the Department to be required for refunds
of the 80% portion of the tax on aviation fuel under this Act.
The Department shall only deposit moneys into the Aviation Fuel
Sales Tax Refund Fund under this paragraph for so long as the
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
47133 are binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the Department
under the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and this Act, the Department shall deposit
the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim and charge
set forth in Section 25-55 of the Public-Private Partnership
for Civic and Transit Infrastructure Project Act. As used in
this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year............................Total Deposit
2024....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 16% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2022 and until July 1, 2023, subject to the
payment of amounts into the County and Mass Transit District
Fund, the Local Government Tax Fund, the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 48% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2024 and until July 1, 2025, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the County
and Mass Transit District Fund, the Local Government Tax Fund,
the Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 80%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. As used in this paragraph "motor fuel" has
the meaning given to that term in Section 1.1 of the Motor Fuel
Tax Act, and "gasohol" has the meaning given to that term in
Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% shall be paid into the General
Revenue Fund of the State Treasury and 25% shall be reserved in
a special account and used only for the transfer to the Common
School Fund as part of the monthly transfer from the General
Revenue Fund in accordance with Section 8a of the State Finance
Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the taxpayer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the taxpayer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The taxpayer's annual return to the
Department shall also disclose the cost of goods sold by the
taxpayer during the year covered by such return, opening and
closing inventories of such goods for such year, cost of goods
used from stock or taken from stock and given away by the
taxpayer during such year, pay roll information of the
taxpayer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such taxpayer as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be liable
for a penalty equal to 1/6 of 1% of the tax due from such
taxpayer under this Act during the period to be covered by
the annual return for each month or fraction of a month
until such return is filed as required, the penalty to be
assessed and collected in the same manner as any other
penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The foregoing portion of this Section concerning the filing
of an annual information return shall not apply to a serviceman
who is not required to file an income tax return with the
United States Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers whose
products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and
paying to the Department all tax accruing under this Act with
respect to such sales, if the servicemen who are affected do
not make written objection to the Department to this
arrangement.
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
15, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
25-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
6-28-19; 101-604, eff. 12-13-19.)
Section 15-25. The Retailers' Occupation Tax Act is amended
by changing Section 3 as follows:
(35 ILCS 120/3) (from Ch. 120, par. 442)
Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person engaged
in the business of selling tangible personal property at retail
in this State during the preceding calendar month shall file a
return with the Department, stating:
1. The name of the seller;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of selling
tangible personal property at retail in this State;
3. Total amount of receipts received by him during the
preceding calendar month or quarter, as the case may be,
from sales of tangible personal property, and from services
furnished, by him during such preceding calendar month or
quarter;
4. Total amount received by him during the preceding
calendar month or quarter on charge and time sales of
tangible personal property, and from services furnished,
by him prior to the month or quarter for which the return
is filed;
5. Deductions allowed by law;
6. Gross receipts which were received by him during the
preceding calendar month or quarter and upon the basis of
which the tax is imposed;
7. The amount of credit provided in Section 2d of this
Act;
8. The amount of tax due;
9. The signature of the taxpayer; and
10. Such other reasonable information as the
Department may require.
On and after January 1, 2018, except for returns for motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State, with respect to
retailers whose annual gross receipts average $20,000 or more,
all returns required to be filed pursuant to this Act shall be
filed electronically. Retailers who demonstrate that they do
not have access to the Internet or demonstrate hardship in
filing electronically may petition the Department to waive the
electronic filing requirement.
If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
Prior to October 1, 2003, and on and after September 1,
2004 a retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer prior to October 1, 2003
and on and after September 1, 2004 as provided in Section 3-85
of the Use Tax Act, may be used by that retailer to satisfy
Retailers' Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject
to tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's
Purchaser Credit reported on annual returns due on or after
January 1, 2005 will be disallowed for periods prior to
September 1, 2004. No Manufacturer's Purchase Credit may be
used after September 30, 2003 through August 31, 2004 to
satisfy any tax liability imposed under this Act, including any
audit liability.
The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
1. The name of the seller;
2. The address of the principal place of business from
which he engages in the business of selling tangible
personal property at retail in this State;
3. The total amount of taxable receipts received by him
during the preceding calendar month from sales of tangible
personal property by him during such preceding calendar
month, including receipts from charge and time sales, but
less all deductions allowed by law;
4. The amount of credit provided in Section 2d of this
Act;
5. The amount of tax due; and
6. Such other reasonable information as the Department
may require.
Every person engaged in the business of selling aviation
fuel at retail in this State during the preceding calendar
month shall, instead of reporting and paying tax as otherwise
required by this Section, report and pay such tax on a separate
aviation fuel tax return. The requirements related to the
return shall be as otherwise provided in this Section.
Notwithstanding any other provisions of this Act to the
contrary, retailers selling aviation fuel shall file all
aviation fuel tax returns and shall make all aviation fuel tax
payments by electronic means in the manner and form required by
the Department. For purposes of this Section, "aviation fuel"
means jet fuel and aviation gasoline.
Beginning on October 1, 2003, any person who is not a
licensed distributor, importing distributor, or manufacturer,
as defined in the Liquor Control Act of 1934, but is engaged in
the business of selling, at retail, alcoholic liquor shall file
a statement with the Department of Revenue, in a format and at
a time prescribed by the Department, showing the total amount
paid for alcoholic liquor purchased during the preceding month
and such other information as is reasonably required by the
Department. The Department may adopt rules to require that this
statement be filed in an electronic or telephonic format. Such
rules may provide for exceptions from the filing requirements
of this paragraph. For the purposes of this paragraph, the term
"alcoholic liquor" shall have the meaning prescribed in the
Liquor Control Act of 1934.
Beginning on October 1, 2003, every distributor, importing
distributor, and manufacturer of alcoholic liquor as defined in
the Liquor Control Act of 1934, shall file a statement with the
Department of Revenue, no later than the 10th day of the month
for the preceding month during which transactions occurred, by
electronic means, showing the total amount of gross receipts
from the sale of alcoholic liquor sold or distributed during
the preceding month to purchasers; identifying the purchaser to
whom it was sold or distributed; the purchaser's tax
registration number; and such other information reasonably
required by the Department. A distributor, importing
distributor, or manufacturer of alcoholic liquor must
personally deliver, mail, or provide by electronic means to
each retailer listed on the monthly statement a report
containing a cumulative total of that distributor's, importing
distributor's, or manufacturer's total sales of alcoholic
liquor to that retailer no later than the 10th day of the month
for the preceding month during which the transaction occurred.
The distributor, importing distributor, or manufacturer shall
notify the retailer as to the method by which the distributor,
importing distributor, or manufacturer will provide the sales
information. If the retailer is unable to receive the sales
information by electronic means, the distributor, importing
distributor, or manufacturer shall furnish the sales
information by personal delivery or by mail. For purposes of
this paragraph, the term "electronic means" includes, but is
not limited to, the use of a secure Internet website, e-mail,
or facsimile.
If a total amount of less than $1 is payable, refundable or
creditable, such amount shall be disregarded if it is less than
50 cents and shall be increased to $1 if it is 50 cents or more.
Notwithstanding any other provision of this Act to the
contrary, retailers subject to tax on cannabis shall file all
cannabis tax returns and shall make all cannabis tax payments
by electronic means in the manner and form required by the
Department.
Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" shall be the sum of
the taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
Any amount which is required to be shown or reported on any
return or other document under this Act shall, if such amount
is not a whole-dollar amount, be increased to the nearest
whole-dollar amount in any case where the fractional part of a
dollar is 50 cents or more, and decreased to the nearest
whole-dollar amount where the fractional part of a dollar is
less than 50 cents.
If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
Where the same person has more than one business registered
with the Department under separate registrations under this
Act, such person may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, except as otherwise provided in this
Section, every retailer selling this kind of tangible personal
property shall file, with the Department, upon a form to be
prescribed and supplied by the Department, a separate return
for each such item of tangible personal property which the
retailer sells, except that if, in the same transaction, (i) a
retailer of aircraft, watercraft, motor vehicles or trailers
transfers more than one aircraft, watercraft, motor vehicle or
trailer to another aircraft, watercraft, motor vehicle
retailer or trailer retailer for the purpose of resale or (ii)
a retailer of aircraft, watercraft, motor vehicles, or trailers
transfers more than one aircraft, watercraft, motor vehicle, or
trailer to a purchaser for use as a qualifying rolling stock as
provided in Section 2-5 of this Act, then that seller may
report the transfer of all aircraft, watercraft, motor vehicles
or trailers involved in that transaction to the Department on
the same uniform invoice-transaction reporting return form.
For purposes of this Section, "watercraft" means a Class 2,
Class 3, or Class 4 watercraft as defined in Section 3-2 of the
Boat Registration and Safety Act, a personal watercraft, or any
boat equipped with an inboard motor.
In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every person who is engaged in the
business of leasing or renting such items and who, in
connection with such business, sells any such item to a
retailer for the purpose of resale is, notwithstanding any
other provision of this Section to the contrary, authorized to
meet the return-filing requirement of this Act by reporting the
transfer of all the aircraft, watercraft, motor vehicles, or
trailers transferred for resale during a month to the
Department on the same uniform invoice-transaction reporting
return form on or before the 20th of the month following the
month in which the transfer takes place. Notwithstanding any
other provision of this Act to the contrary, all returns filed
under this paragraph must be filed by electronic means in the
manner and form as required by the Department.
Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation tax
liability is required to be reported, and is reported, on such
transaction reporting returns and who is not otherwise required
to file monthly or quarterly returns, need not file monthly or
quarterly returns. However, those retailers shall be required
to file returns on an annual basis.
The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with an
agency of this State, shall be the same document as the Uniform
Invoice referred to in Section 5-402 of the Illinois Vehicle
Code and must show the name and address of the seller; the name
and address of the purchaser; the amount of the selling price
including the amount allowed by the retailer for traded-in
property, if any; the amount allowed by the retailer for the
traded-in tangible personal property, if any, to the extent to
which Section 1 of this Act allows an exemption for the value
of traded-in property; the balance payable after deducting such
trade-in allowance from the total selling price; the amount of
tax due from the retailer with respect to such transaction; the
amount of tax collected from the purchaser by the retailer on
such transaction (or satisfactory evidence that such tax is not
due in that particular instance, if that is claimed to be the
fact); the place and date of the sale; a sufficient
identification of the property sold; such other information as
is required in Section 5-402 of the Illinois Vehicle Code, and
such other information as the Department may reasonably
require.
The transaction reporting return in the case of watercraft
or aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
Such transaction reporting return shall be filed not later
than 20 days after the day of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the
Illinois use tax may be transmitted to the Department by way of
the State agency with which, or State officer with whom the
tangible personal property must be titled or registered (if
titling or registration is required) if the Department and such
agency or State officer determine that this procedure will
expedite the processing of applications for title or
registration.
With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State officer
with whom, he must title or register the tangible personal
property that is involved (if titling or registration is
required) in support of such purchaser's application for an
Illinois certificate or other evidence of title or registration
to such tangible personal property.
No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
the tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal property
returned to the seller, shall be allowed as a deduction under
subdivision 5 of his monthly or quarterly return, as the case
may be, in case the seller had theretofore included the
receipts from the sale of such tangible personal property in a
return filed by him and had paid the tax imposed by this Act
with respect to such receipts.
Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
Where the seller is a limited liability company, the return
filed on behalf of the limited liability company shall be
signed by a manager, member, or properly accredited agent of
the limited liability company.
Except as provided in this Section, the retailer filing the
return under this Section shall, at the time of filing such
return, pay to the Department the amount of tax imposed by this
Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
on and after January 1, 1990, or $5 per calendar year,
whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. The discount under this
Section is not allowed for the 1.25% portion of taxes paid on
aviation fuel that is subject to the revenue use requirements
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
pursuant to Section 2d of this Act shall be included in the
amount on which such 2.1% or 1.75% discount is computed. In the
case of retailers who report and pay the tax on a transaction
by transaction basis, as provided in this Section, such
discount shall be taken with each such tax remittance instead
of when such retailer files his periodic return. The discount
allowed under this Section is allowed only for returns that are
filed in the manner required by this Act. The Department may
disallow the discount for retailers whose certificate of
registration is revoked at the time the return is filed, but
only if the Department's decision to revoke the certificate of
registration has become final.
Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Use Tax
Act, the Service Occupation Tax Act, and the Service Use Tax
Act, excluding any liability for prepaid sales tax to be
remitted in accordance with Section 2d of this Act, was $10,000
or more during the preceding 4 complete calendar quarters, he
shall file a return with the Department each month by the 20th
day of the month next following the month during which such tax
liability is incurred and shall make payments to the Department
on or before the 7th, 15th, 22nd and last day of the month
during which such liability is incurred. On and after October
1, 2000, if the taxpayer's average monthly tax liability to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Service Use Tax Act, excluding any
liability for prepaid sales tax to be remitted in accordance
with Section 2d of this Act, was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985 and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987 and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department by taxpayers having an average monthly tax liability
of $10,000 or more as determined in the manner provided above
shall continue until such taxpayer's average monthly liability
to the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status. On
and after October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $20,000 or
more as determined in the manner provided above shall continue
until such taxpayer's average monthly liability to the
Department during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarter period is less than $20,000. However, if a taxpayer can
show the Department that a substantial change in the taxpayer's
business has occurred which causes the taxpayer to anticipate
that his average monthly tax liability for the reasonably
foreseeable future will fall below the $20,000 threshold stated
above, then such taxpayer may petition the Department for a
change in such taxpayer's reporting status. The Department
shall change such taxpayer's reporting status unless it finds
that such change is seasonal in nature and not likely to be
long term. If any such quarter monthly payment is not paid at
the time or in the amount required by this Section, then the
taxpayer shall be liable for penalties and interest on the
difference between the minimum amount due as a payment and the
amount of such quarter monthly payment actually and timely
paid, except insofar as the taxpayer has previously made
payments for that month to the Department in excess of the
minimum payments previously due as provided in this Section.
The Department shall make reasonable rules and regulations to
govern the quarter monthly payment amount and quarter monthly
payment dates for taxpayers who file on other than a calendar
monthly basis.
The provisions of this paragraph apply before October 1,
2001. Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes which average in
excess of $25,000 per month during the preceding 2 complete
calendar quarters, shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which such liability is incurred. If the month
during which such tax liability is incurred began prior to
September 1, 1985 (the effective date of Public Act 84-221),
each payment shall be in an amount not less than 22.5% of the
taxpayer's actual liability under Section 2d. If the month
during which such tax liability is incurred begins on or after
January 1, 1986, each payment shall be in an amount equal to
22.5% of the taxpayer's actual liability for the month or 27.5%
of the taxpayer's liability for the same calendar month of the
preceding calendar year. If the month during which such tax
liability is incurred begins on or after January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year.
The amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month filed under this Section or Section 2f, as the case
may be. Once applicable, the requirement of the making of
quarter monthly payments to the Department pursuant to this
paragraph shall continue until such taxpayer's average monthly
prepaid tax collections during the preceding 2 complete
calendar quarters is $25,000 or less. If any such quarter
monthly payment is not paid at the time or in the amount
required, the taxpayer shall be liable for penalties and
interest on such difference, except insofar as the taxpayer has
previously made payments for that month in excess of the
minimum payments previously due.
The provisions of this paragraph apply on and after October
1, 2001. Without regard to whether a taxpayer is required to
make quarter monthly payments as specified above, any taxpayer
who is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes that average in
excess of $20,000 per month during the preceding 4 complete
calendar quarters shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which the liability is incurred. Each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 25% of the taxpayer's liability for
the same calendar month of the preceding year. The amount of
the quarter monthly payments shall be credited against the
final tax liability of the taxpayer's return for that month
filed under this Section or Section 2f, as the case may be.
Once applicable, the requirement of the making of quarter
monthly payments to the Department pursuant to this paragraph
shall continue until the taxpayer's average monthly prepaid tax
collections during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarters is less than $20,000. If any such quarter monthly
payment is not paid at the time or in the amount required, the
taxpayer shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously made
payments for that month in excess of the minimum payments
previously due.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment. The
credit evidenced by such credit memorandum may be assigned by
the taxpayer to a similar taxpayer under this Act, the Use Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department. If no such request is made, the
taxpayer may credit such excess payment against tax liability
subsequently to be remitted to the Department under this Act,
the Use Tax Act, the Service Occupation Tax Act or the Service
Use Tax Act, in accordance with reasonable rules and
regulations prescribed by the Department. If the Department
subsequently determined that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's 2.1%
and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
of the difference between the credit taken and that actually
due, and that taxpayer shall be liable for penalties and
interest on such difference.
If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund, a special fund in the
State treasury which is hereby created, the net revenue
realized for the preceding month from the 1% tax imposed under
this Act.
Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund, a special
fund in the State treasury which is hereby created, 4% of the
net revenue realized for the preceding month from the 6.25%
general rate other than aviation fuel sold on or after December
1, 2019. This exception for aviation fuel only applies for so
long as the revenue use requirements of 49 U.S.C. 47107(b) and
49 U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. Beginning
September 1, 2010, each month the Department shall pay into the
County and Mass Transit District Fund 20% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of sales tax holiday items.
Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property other than
aviation fuel sold on or after December 1, 2019. This exception
for aviation fuel only applies for so long as the revenue use
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
binding on the State.
For aviation fuel sold on or after December 1, 2019, each
month the Department shall pay into the State Aviation Program
Fund 20% of the net revenue realized for the preceding month
from the 6.25% general rate on the selling price of aviation
fuel, less an amount estimated by the Department to be required
for refunds of the 20% portion of the tax on aviation fuel
under this Act, which amount shall be deposited into the
Aviation Fuel Sales Tax Refund Fund. The Department shall only
pay moneys into the State Aviation Program Fund and the
Aviation Fuel Sales Tax Refund Fund under this Act for so long
as the revenue use requirements of 49 U.S.C. 47107(b) and 49
U.S.C. 47133 are binding on the State.
Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol. Beginning September 1,
2010, each month the Department shall pay into the Local
Government Tax Fund 80% of the net revenue realized for the
preceding month from the 1.25% rate on the selling price of
sales tax holiday items.
Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
are now taxed at 6.25%.
Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act Permit Fund under this Act and
the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
Beginning July 1, 2013, each month the Department shall pay
into the Underground Storage Tank Fund from the proceeds
collected under this Act, the Use Tax Act, the Service Use Tax
Act, and the Service Occupation Tax Act an amount equal to the
average monthly deficit in the Underground Storage Tank Fund
during the prior year, as certified annually by the Illinois
Environmental Protection Agency, but the total payment into the
Underground Storage Tank Fund under this Act, the Use Tax Act,
the Service Use Tax Act, and the Service Occupation Tax Act
shall not exceed $18,000,000 in any State fiscal year. As used
in this paragraph, the "average monthly deficit" shall be equal
to the difference between the average monthly claims for
payment by the fund and the average monthly revenues deposited
into the fund, excluding payments made pursuant to this
paragraph.
Beginning July 1, 2015, of the remainder of the moneys
received by the Department under the Use Tax Act, the Service
Use Tax Act, the Service Occupation Tax Act, and this Act, each
month the Department shall deposit $500,000 into the State
Crime Laboratory Fund.
Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to this Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of
2.2% or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred to
the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount (as
hereinafter defined), an amount equal to the difference shall
be immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts; the
"Annual Specified Amount" means the amounts specified below for
fiscal years 1986 through 1993:
Fiscal YearAnnual Specified Amount
1986$54,800,000
1987$76,650,000
1988$80,480,000
1989$88,510,000
1990$115,330,000
1991$145,470,000
1992$182,730,000
1993$206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994 and
each fiscal year thereafter; and further provided, that if on
the last business day of any month the sum of (1) the Tax Act
Amount required to be deposited into the Build Illinois Bond
Account in the Build Illinois Fund during such month and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater of
(i) the Tax Act Amount or (ii) the Annual Specified Amount for
such fiscal year. The amounts payable into the Build Illinois
Fund under clause (b) of the first sentence in this paragraph
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued and
outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and on
any Bonds expected to be issued thereafter and all fees and
costs payable with respect thereto, all as certified by the
Director of the Bureau of the Budget (now Governor's Office of
Management and Budget). If on the last business day of any
month in which Bonds are outstanding pursuant to the Build
Illinois Bond Act, the aggregate of moneys deposited in the
Build Illinois Bond Account in the Build Illinois Fund in such
month shall be less than the amount required to be transferred
in such month from the Build Illinois Bond Account to the Build
Illinois Bond Retirement and Interest Fund pursuant to Section
13 of the Build Illinois Bond Act, an amount equal to such
deficiency shall be immediately paid from other moneys received
by the Department pursuant to the Tax Acts to the Build
Illinois Fund; provided, however, that any amounts paid to the
Build Illinois Fund in any fiscal year pursuant to this
sentence shall be deemed to constitute payments pursuant to
clause (b) of the first sentence of this paragraph and shall
reduce the amount otherwise payable for such fiscal year
pursuant to that clause (b). The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993 $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021300,000,000246,000,000
2022300,000,000260,000,000
2023300,000,000275,000,000
2024 300,000,000275,000,000
2025 300,000,000275,000,000
2026 300,000,000279,000,000
2027 375,000,000292,000,000
2028 375,000,000307,000,000
2029 375,000,000322,000,000
2030 375,000,000338,000,000
2031 375,000,000350,000,000
2032 375,000,000350,000,000
2033375,000,000
2034375,000,000
2035375,000,000
2036450,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
Subject to payment of amounts into the Capital Projects
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, for aviation fuel sold on or after December 1, 2019,
the Department shall each month deposit into the Aviation Fuel
Sales Tax Refund Fund an amount estimated by the Department to
be required for refunds of the 80% portion of the tax on
aviation fuel under this Act. The Department shall only deposit
moneys into the Aviation Fuel Sales Tax Refund Fund under this
paragraph for so long as the revenue use requirements of 49
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
Subject to payment of amounts into the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, and the Energy Infrastructure Fund pursuant to
the preceding paragraphs or in any amendments to this Section
hereafter enacted, beginning on the first day of the first
calendar month to occur on or after August 26, 2014 (the
effective date of Public Act 98-1098), each month, from the
collections made under Section 9 of the Use Tax Act, Section 9
of the Service Use Tax Act, Section 9 of the Service Occupation
Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
the Department shall pay into the Tax Compliance and
Administration Fund, to be used, subject to appropriation, to
fund additional auditors and compliance personnel at the
Department of Revenue, an amount equal to 1/12 of 5% of 80% of
the cash receipts collected during the preceding fiscal year by
the Audit Bureau of the Department under the Use Tax Act, the
Service Use Tax Act, the Service Occupation Tax Act, the
Retailers' Occupation Tax Act, and associated local occupation
and use taxes administered by the Department.
Subject to payments of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, the Illinois
Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
beginning on July 1, 2018 the Department shall pay each month
into the Downstate Public Transportation Fund the moneys
required to be so paid under Section 2-3 of the Downstate
Public Transportation Act.
Subject to successful execution and delivery of a
public-private agreement between the public agency and private
entity and completion of the civic build, beginning on July 1,
2023, of the remainder of the moneys received by the Department
under the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and this Act, the Department shall deposit
the following specified deposits in the aggregate from
collections under the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act, as required under Section 8.25g of the State Finance Act
for distribution consistent with the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
The moneys received by the Department pursuant to this Act and
required to be deposited into the Civic and Transit
Infrastructure Fund are subject to the pledge, claim and charge
set forth in Section 25-55 of the Public-Private Partnership
for Civic and Transit Infrastructure Project Act. As used in
this paragraph, "civic build", "private entity",
"public-private agreement", and "public agency" have the
meanings provided in Section 25-10 of the Public-Private
Partnership for Civic and Transit Infrastructure Project Act.
Fiscal Year.............................Total Deposit
2024.....................................$200,000,000
2025....................................$206,000,000
2026....................................$212,200,000
2027....................................$218,500,000
2028....................................$225,100,000
2029....................................$288,700,000
2030....................................$298,900,000
2031....................................$309,300,000
2032....................................$320,100,000
2033....................................$331,200,000
2034....................................$341,200,000
2035....................................$351,400,000
2036....................................$361,900,000
2037....................................$372,800,000
2038....................................$384,000,000
2039....................................$395,500,000
2040....................................$407,400,000
2041....................................$419,600,000
2042....................................$432,200,000
2043....................................$445,100,000
Beginning July 1, 2021 and until July 1, 2022, subject to
the payment of amounts into the County and Mass Transit
District Fund, the Local Government Tax Fund, the Build
Illinois Fund, the McCormick Place Expansion Project Fund, the
Illinois Tax Increment Fund, the Energy Infrastructure Fund,
and the Tax Compliance and Administration Fund as provided in
this Section, the Department shall pay each month into the Road
Fund the amount estimated to represent 16% of the net revenue
realized from the taxes imposed on motor fuel and gasohol.
Beginning July 1, 2022 and until July 1, 2023, subject to the
payment of amounts into the County and Mass Transit District
Fund, the Local Government Tax Fund, the Build Illinois Fund,
the McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 32% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2023 and until July 1, 2024, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 48% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning
July 1, 2024 and until July 1, 2025, subject to the payment of
amounts into the County and Mass Transit District Fund, the
Local Government Tax Fund, the Build Illinois Fund, the
McCormick Place Expansion Project Fund, the Illinois Tax
Increment Fund, the Energy Infrastructure Fund, and the Tax
Compliance and Administration Fund as provided in this Section,
the Department shall pay each month into the Road Fund the
amount estimated to represent 64% of the net revenue realized
from the taxes imposed on motor fuel and gasohol. Beginning on
July 1, 2025, subject to the payment of amounts into the County
and Mass Transit District Fund, the Local Government Tax Fund,
the Build Illinois Fund, the McCormick Place Expansion Project
Fund, the Illinois Tax Increment Fund, the Energy
Infrastructure Fund, and the Tax Compliance and Administration
Fund as provided in this Section, the Department shall pay each
month into the Road Fund the amount estimated to represent 80%
of the net revenue realized from the taxes imposed on motor
fuel and gasohol. As used in this paragraph "motor fuel" has
the meaning given to that term in Section 1.1 of the Motor Fuel
Tax Act, and "gasohol" has the meaning given to that term in
Section 3-40 of the Use Tax Act.
Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the retailer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the retailer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The retailer's annual return to the
Department shall also disclose the cost of goods sold by the
retailer during the year covered by such return, opening and
closing inventories of such goods for such year, costs of goods
used from stock or taken from stock and given away by the
retailer during such year, payroll information of the
retailer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such retailer as provided for in
this Section.
If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
(i) Until January 1, 1994, the taxpayer shall be liable
for a penalty equal to 1/6 of 1% of the tax due from such
taxpayer under this Act during the period to be covered by
the annual return for each month or fraction of a month
until such return is filed as required, the penalty to be
assessed and collected in the same manner as any other
penalty provided for in this Act.
(ii) On and after January 1, 1994, the taxpayer shall
be liable for a penalty as described in Section 3-4 of the
Uniform Penalty and Interest Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The provisions of this Section concerning the filing of an
annual information return do not apply to a retailer who is not
required to file an income tax return with the United States
Government.
As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers at
the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions or
events, including any transient merchant as defined by Section
2 of the Transient Merchant Act of 1987, is required to file a
report with the Department providing the name of the merchant's
business, the name of the person or persons engaged in
merchant's business, the permanent address and Illinois
Retailers Occupation Tax Registration Number of the merchant,
the dates and location of the event and other reasonable
information that the Department may require. The report must be
filed not later than the 20th day of the month next following
the month during which the event with retail sales was held.
Any person who fails to file a report required by this Section
commits a business offense and is subject to a fine not to
exceed $250.
Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art shows,
flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report of
the amount of such sales to the Department and to make a daily
payment of the full amount of tax due. The Department shall
impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on evidence
that a substantial number of concessionaires or other sellers
who are not residents of Illinois will be engaging in the
business of selling tangible personal property at retail at the
exhibition or event, or other evidence of a significant risk of
loss of revenue to the State. The Department shall notify
concessionaires and other sellers affected by the imposition of
this requirement. In the absence of notification by the
Department, the concessionaires and other sellers shall file
their returns as otherwise required in this Section.
(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
6-28-19; 101-604, eff. 12-13-19.)
Section 15-30. The Metropolitan Pier and Exposition
Authority Act is amended by changing Sections 13 and 13.2 as
follows:
(70 ILCS 210/13) (from Ch. 85, par. 1233)
Sec. 13. (a) The Authority shall not have power to levy
taxes for any purpose, except as provided in subsections (b),
(c), (d), (e), and (f).
(b) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose a Metropolitan Pier and Exposition
Authority Retailers' Occupation Tax upon all persons engaged in
the business of selling tangible personal property at retail
within the territory described in this subsection at the rate
of 1.0% of the gross receipts (i) from the sale of food,
alcoholic beverages, and soft drinks sold for consumption on
the premises where sold and (ii) from the sale of food,
alcoholic beverages, and soft drinks sold for consumption off
the premises where sold by a retailer whose principal source of
gross receipts is from the sale of food, alcoholic beverages,
and soft drinks prepared for immediate consumption.
The tax imposed under this subsection and all civil
penalties that may be assessed as an incident to that tax shall
be collected and enforced by the Illinois Department of
Revenue. The Department shall have full power to administer and
enforce this subsection, to collect all taxes and penalties so
collected in the manner provided in this subsection, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of tax or penalty under this subsection.
In the administration of and compliance with this subsection,
the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions,
and definitions of terms, and shall employ the same modes of
procedure applicable to this Retailers' Occupation Tax as are
prescribed in Sections 1, 2 through 2-65 (in respect to all
provisions of those Sections other than the State rate of
taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
1, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
after January 1, 1994, all applicable provisions of the Uniform
Penalty and Interest Act that are not inconsistent with this
Act, as fully as if provisions contained in those Sections of
the Retailers' Occupation Tax Act were set forth in this
subsection.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
seller's tax liability under this subsection by separately
stating that tax as an additional charge, which charge may be
stated in combination, in a single amount, with State taxes
that sellers are required to collect under the Use Tax Act,
pursuant to bracket schedules as the Department may prescribe.
The retailer filing the return shall, at the time of filing the
return, pay to the Department the amount of tax imposed under
this subsection, less a discount of 1.75%, which is allowed to
reimburse the retailer for the expenses incurred in keeping
records, preparing and filing returns, remitting the tax, and
supplying data to the Department on request.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
The Department shall forthwith pay over to the State
Treasurer, ex officio, as trustee for the Authority, all taxes
and penalties collected under this subsection for deposit into
a trust fund held outside of the State Treasury.
As soon as possible after the first day of each month,
beginning January 1, 2011, upon certification of the Department
of Revenue, the Comptroller shall order transferred, and the
Treasurer shall transfer, to the STAR Bonds Revenue Fund the
local sales tax increment, as defined in the Innovation
Development and Economy Act, collected under this subsection
during the second preceding calendar month for sales within a
STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund,
on or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
amounts to be paid under subsection (g) of this Section, which
shall be the amounts, not including credit memoranda, collected
under this subsection during the second preceding calendar
month by the Department, less any amounts determined by the
Department to be necessary for the payment of refunds, less
1.5% of such balance, which sum shall be deposited by the State
Treasurer into the Tax Compliance and Administration Fund in
the State Treasury from which it shall be appropriated to the
Department to cover the costs of the Department in
administering and enforcing the provisions of this subsection,
and less any amounts that are transferred to the STAR Bonds
Revenue Fund. Within 10 days after receipt by the Comptroller
of the certification, the Comptroller shall cause the orders to
be drawn for the remaining amounts, and the Treasurer shall
administer those amounts as required in subsection (g).
A certificate of registration issued by the Illinois
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act shall permit the registrant to engage in a
business that is taxed under the tax imposed under this
subsection, and no additional registration shall be required
under the ordinance imposing the tax or under this subsection.
A certified copy of any ordinance imposing or discontinuing
any tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Department, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
The tax authorized to be levied under this subsection may
be levied within all or any part of the following described
portions of the metropolitan area:
(1) that portion of the City of Chicago located within
the following area: Beginning at the point of intersection
of the Cook County - DuPage County line and York Road, then
North along York Road to its intersection with Touhy
Avenue, then east along Touhy Avenue to its intersection
with the Northwest Tollway, then southeast along the
Northwest Tollway to its intersection with Lee Street, then
south along Lee Street to Higgins Road, then south and east
along Higgins Road to its intersection with Mannheim Road,
then south along Mannheim Road to its intersection with
Irving Park Road, then west along Irving Park Road to its
intersection with the Cook County - DuPage County line,
then north and west along the county line to the point of
beginning; and
(2) that portion of the City of Chicago located within
the following area: Beginning at the intersection of West
55th Street with Central Avenue, then east along West 55th
Street to its intersection with South Cicero Avenue, then
south along South Cicero Avenue to its intersection with
West 63rd Street, then west along West 63rd Street to its
intersection with South Central Avenue, then north along
South Central Avenue to the point of beginning; and
(3) that portion of the City of Chicago located within
the following area: Beginning at the point 150 feet west of
the intersection of the west line of North Ashland Avenue
and the north line of West Diversey Avenue, then north 150
feet, then east along a line 150 feet north of the north
line of West Diversey Avenue extended to the shoreline of
Lake Michigan, then following the shoreline of Lake
Michigan (including Navy Pier and all other improvements
fixed to land, docks, or piers) to the point where the
shoreline of Lake Michigan and the Adlai E. Stevenson
Expressway extended east to that shoreline intersect, then
west along the Adlai E. Stevenson Expressway to a point 150
feet west of the west line of South Ashland Avenue, then
north along a line 150 feet west of the west line of South
and North Ashland Avenue to the point of beginning.
The tax authorized to be levied under this subsection may
also be levied on food, alcoholic beverages, and soft drinks
sold on boats and other watercraft departing from and returning
to the shoreline of Lake Michigan (including Navy Pier and all
other improvements fixed to land, docks, or piers) described in
item (3).
(c) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose an occupation tax upon all persons engaged
in the corporate limits of the City of Chicago in the business
of renting, leasing, or letting rooms in a hotel, as defined in
the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
the gross rental receipts from the renting, leasing, or letting
of hotel rooms within the City of Chicago, excluding, however,
from gross rental receipts the proceeds of renting, leasing, or
letting to permanent residents of a hotel, as defined in that
Act. Gross rental receipts shall not include charges that are
added on account of the liability arising from any tax imposed
by the State or any governmental agency on the occupation of
renting, leasing, or letting rooms in a hotel.
The tax imposed by the Authority under this subsection and
all civil penalties that may be assessed as an incident to that
tax shall be collected and enforced by the Illinois Department
of Revenue. The certificate of registration that is issued by
the Department to a lessor under the Hotel Operators'
Occupation Tax Act shall permit that registrant to engage in a
business that is taxable under any ordinance enacted under this
subsection without registering separately with the Department
under that ordinance or under this subsection. The Department
shall have full power to administer and enforce this
subsection, to collect all taxes and penalties due under this
subsection, to dispose of taxes and penalties so collected in
the manner provided in this subsection, and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty under this subsection. In the
administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, shall be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and shall employ the same modes of procedure as are
prescribed in the Hotel Operators' Occupation Tax Act (except
where that Act is inconsistent with this subsection), as fully
as if the provisions contained in the Hotel Operators'
Occupation Tax Act were set out in this subsection.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability for that tax by separately stating that tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State taxes imposed under the Hotel
Operators' Occupation Tax Act, the municipal tax imposed under
Section 8-3-13 of the Illinois Municipal Code, and the tax
imposed under Section 19 of the Illinois Sports Facilities
Authority Act.
The person filing the return shall, at the time of filing
the return, pay to the Department the amount of tax, less a
discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax, and supplying data to the
Department on request.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee for the Authority, all taxes and penalties
collected under this subsection for deposit into a trust fund
held outside the State Treasury. On or before the 25th day of
each calendar month, the Department shall certify to the
Comptroller the amounts to be paid under subsection (g) of this
Section, which shall be the amounts (not including credit
memoranda) collected under this subsection during the second
preceding calendar month by the Department, less any amounts
determined by the Department to be necessary for payment of
refunds, less 1.5% of the remainder, which the Department shall
transfer into the Tax Compliance and Administration Fund. The
Department, at the time of each monthly disbursement to the
Authority, shall prepare and certify to the State Comptroller
the amount to be transferred into the Tax Compliance and
Administration Fund under this subsection. Within 10 days after
receipt by the Comptroller of the Department's certification,
the Comptroller shall cause the orders to be drawn for such
amounts, and the Treasurer shall administer the amounts
distributed to the Authority as required in subsection (g).
A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
(d) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose a tax upon all persons engaged in the
business of renting automobiles in the metropolitan area at the
rate of 6% of the gross receipts from that business, except
that no tax shall be imposed on the business of renting
automobiles for use as taxicabs or in livery service. The tax
imposed under this subsection and all civil penalties that may
be assessed as an incident to that tax shall be collected and
enforced by the Illinois Department of Revenue. The certificate
of registration issued by the Department to a retailer under
the Retailers' Occupation Tax Act or under the Automobile
Renting Occupation and Use Tax Act shall permit that person to
engage in a business that is taxable under any ordinance
enacted under this subsection without registering separately
with the Department under that ordinance or under this
subsection. The Department shall have full power to administer
and enforce this subsection, to collect all taxes and penalties
due under this subsection, to dispose of taxes and penalties so
collected in the manner provided in this subsection, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of tax or penalty under this subsection.
In the administration of and compliance with this subsection,
the Department and persons who are subject to this subsection
shall have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 3 (in respect to all provisions of those
Sections other than the State rate of tax; and in respect to
the provisions of the Retailers' Occupation Tax Act referred to
in those Sections, except as to the disposition of taxes and
penalties collected, except for the provision allowing
retailers a deduction from the tax to cover certain costs, and
except that credit memoranda issued under this subsection may
not be used to discharge any State tax liability) of the
Automobile Renting Occupation and Use Tax Act, as fully as if
provisions contained in those Sections of that Act were set
forth in this subsection.
Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
tax liability under this subsection by separately stating that
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax that sellers
are required to collect under the Automobile Renting Occupation
and Use Tax Act, pursuant to bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes and penalties collected under
this subsection for deposit into a trust fund held outside the
State Treasury. On or before the 25th day of each calendar
month, the Department shall certify to the Comptroller the
amounts to be paid under subsection (g) of this Section (not
including credit memoranda) collected under this subsection
during the second preceding calendar month by the Department,
less any amount determined by the Department to be necessary
for payment of refunds, less 1.5% of the remainder, which the
Department shall transfer into the Tax Compliance and
Administration Fund. The Department, at the time of each
monthly disbursement to the Authority, shall prepare and
certify to the State Comptroller the amount to be transferred
into the Tax Compliance and Administration Fund under this
subsection. Within 10 days after receipt by the Comptroller of
the Department's certification, the Comptroller shall cause
the orders to be drawn for such amounts, and the Treasurer
shall administer the amounts distributed to the Authority as
required in subsection (g).
Nothing in this subsection authorizes the Authority to
impose a tax upon the privilege of engaging in any business
that under the Constitution of the United States may not be
made the subject of taxation by this State.
A certified copy of any ordinance imposing or discontinuing
a tax under this subsection or effecting a change in the rate
of that tax shall be filed with the Illinois Department of
Revenue, whereupon the Department shall proceed to administer
and enforce this subsection on behalf of the Authority as of
the first day of the third calendar month following the date of
filing.
(e) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose a tax upon the privilege of using in the
metropolitan area an automobile that is rented from a rentor
outside Illinois and is titled or registered with an agency of
this State's government at a rate of 6% of the rental price of
that automobile, except that no tax shall be imposed on the
privilege of using automobiles rented for use as taxicabs or in
livery service. The tax shall be collected from persons whose
Illinois address for titling or registration purposes is given
as being in the metropolitan area. The tax shall be collected
by the Department of Revenue for the Authority. The tax must be
paid to the State or an exemption determination must be
obtained from the Department of Revenue before the title or
certificate of registration for the property may be issued. The
tax or proof of exemption may be transmitted to the Department
by way of the State agency with which or State officer with
whom the tangible personal property must be titled or
registered if the Department and that agency or State officer
determine that this procedure will expedite the processing of
applications for title or registration.
The Department shall have full power to administer and
enforce this subsection, to collect all taxes, penalties, and
interest due under this subsection, to dispose of taxes,
penalties, and interest so collected in the manner provided in
this subsection, and to determine all rights to credit
memoranda or refunds arising on account of the erroneous
payment of tax, penalty, or interest under this subsection. In
the administration of and compliance with this subsection, the
Department and persons who are subject to this subsection shall
have the same rights, remedies, privileges, immunities,
powers, and duties, be subject to the same conditions,
restrictions, limitations, penalties, and definitions of
terms, and employ the same modes of procedure as are prescribed
in Sections 2 and 4 (except provisions pertaining to the State
rate of tax; and in respect to the provisions of the Use Tax
Act referred to in that Section, except provisions concerning
collection or refunding of the tax by retailers, except the
provisions of Section 19 pertaining to claims by retailers,
except the last paragraph concerning refunds, and except that
credit memoranda issued under this subsection may not be used
to discharge any State tax liability) of the Automobile Renting
Occupation and Use Tax Act, as fully as if provisions contained
in those Sections of that Act were set forth in this
subsection.
Whenever the Department determines that a refund should be
made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority
trust fund held by the State Treasurer as trustee for the
Authority.
Except as otherwise provided in this paragraph, the
Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes, penalties, and interest
collected under this subsection for deposit into a trust fund
held outside the State Treasury. On or before the 25th day of
each calendar month, the Department shall certify to the State
Comptroller the amounts to be paid under subsection (g) of this
Section, which shall be the amounts (not including credit
memoranda) collected under this subsection during the second
preceding calendar month by the Department, less any amounts
determined by the Department to be necessary for payment of
refunds, less 1.5% of the remainder, which the Department shall
transfer into the Tax Compliance and Administration Fund. The
Department, at the time of each monthly disbursement to the
Authority, shall prepare and certify to the State Comptroller
the amount to be transferred into the Tax Compliance and
Administration Fund under this subsection. Within 10 days after
receipt by the State Comptroller of the Department's
certification, the Comptroller shall cause the orders to be
drawn for such amounts, and the Treasurer shall administer the
amounts distributed to the Authority as required in subsection
(g).
A certified copy of any ordinance imposing or discontinuing
a tax or effecting a change in the rate of that tax shall be
filed with the Illinois Department of Revenue, whereupon the
Department shall proceed to administer and enforce this
subsection on behalf of the Authority as of the first day of
the third calendar month following the date of filing.
(f) By ordinance the Authority shall, as soon as
practicable after July 1, 1992 (the effective date of Public
Act 87-733), impose an occupation tax on all persons, other
than a governmental agency, engaged in the business of
providing ground transportation for hire to passengers in the
metropolitan area at a rate of (i) $4 per taxi or livery
vehicle departure with passengers for hire from commercial
service airports in the metropolitan area, (ii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person other than a person described in item (iii): $18 per bus
or van with a capacity of 1-12 passengers, $36 per bus or van
with a capacity of 13-24 passengers, and $54 per bus or van
with a capacity of over 24 passengers, and (iii) for each
departure with passengers for hire from a commercial service
airport in the metropolitan area in a bus or van operated by a
person regulated by the Interstate Commerce Commission or
Illinois Commerce Commission, operating scheduled service from
the airport, and charging fares on a per passenger basis: $2
per passenger for hire in each bus or van. The term "commercial
service airports" means those airports receiving scheduled
passenger service and enplaning more than 100,000 passengers
per year.
In the ordinance imposing the tax, the Authority may
provide for the administration and enforcement of the tax and
the collection of the tax from persons subject to the tax as
the Authority determines to be necessary or practicable for the
effective administration of the tax. The Authority may enter
into agreements as it deems appropriate with any governmental
agency providing for that agency to act as the Authority's
agent to collect the tax.
In the ordinance imposing the tax, the Authority may
designate a method or methods for persons subject to the tax to
reimburse themselves for the tax liability arising under the
ordinance (i) by separately stating the full amount of the tax
liability as an additional charge to passengers departing the
airports, (ii) by separately stating one-half of the tax
liability as an additional charge to both passengers departing
from and to passengers arriving at the airports, or (iii) by
some other method determined by the Authority.
All taxes, penalties, and interest collected under any
ordinance adopted under this subsection, less any amounts
determined to be necessary for the payment of refunds and less
the taxes, penalties, and interest attributable to any increase
in the rate of tax authorized by Public Act 96-898, shall be
paid forthwith to the State Treasurer, ex officio, for deposit
into a trust fund held outside the State Treasury and shall be
administered by the State Treasurer as provided in subsection
(g) of this Section. All taxes, penalties, and interest
attributable to any increase in the rate of tax authorized by
Public Act 96-898 shall be paid by the State Treasurer as
follows: 25% for deposit into the Convention Center Support
Fund, to be used by the Village of Rosemont for the repair,
maintenance, and improvement of the Donald E. Stephens
Convention Center and for debt service on debt instruments
issued for those purposes by the village and 75% to the
Authority to be used for grants to an organization meeting the
qualifications set out in Section 5.6 of this Act, provided the
Metropolitan Pier and Exposition Authority has entered into a
marketing agreement with such an organization.
(g) Amounts deposited from the proceeds of taxes imposed by
the Authority under subsections (b), (c), (d), (e), and (f) of
this Section and amounts deposited under Section 19 of the
Illinois Sports Facilities Authority Act shall be held in a
trust fund outside the State Treasury and, other than the
amounts transferred into the Tax Compliance and Administration
Fund under subsections (b), (c), (d), and (e), shall be
administered by the Treasurer as follows:
(1) An amount necessary for the payment of refunds with
respect to those taxes shall be retained in the trust fund
and used for those payments.
(2) On July 20 and on the 20th of each month
thereafter, provided that the amount requested in the
annual certificate of the Chairman of the Authority filed
under Section 8.25f of the State Finance Act has been
appropriated for payment to the Authority, 1/8 of the local
tax transfer amount, together with any cumulative
deficiencies in the amounts transferred into the McCormick
Place Expansion Project Fund under this subparagraph (2)
during the fiscal year for which the certificate has been
filed, shall be transferred from the trust fund into the
McCormick Place Expansion Project Fund in the State
treasury until 100% of the local tax transfer amount has
been so transferred. "Local tax transfer amount" shall mean
the amount requested in the annual certificate, minus the
reduction amount. "Reduction amount" shall mean $41.7
million in fiscal year 2011, $36.7 million in fiscal year
2012, $36.7 million in fiscal year 2013, $36.7 million in
fiscal year 2014, and $31.7 million in each fiscal year
thereafter until 2035 2032, provided that the reduction
amount shall be reduced by (i) the amount certified by the
Authority to the State Comptroller and State Treasurer
under Section 8.25 of the State Finance Act, as amended,
with respect to that fiscal year and (ii) in any fiscal
year in which the amounts deposited in the trust fund under
this Section exceed $343.3 $318.3 million, exclusive of
amounts set aside for refunds and for the reserve account,
one dollar for each dollar of the deposits in the trust
fund above $343.3 $318.3 million with respect to that year,
exclusive of amounts set aside for refunds and for the
reserve account.
(3) On July 20, 2010, the Comptroller shall certify to
the Governor, the Treasurer, and the Chairman of the
Authority the 2010 deficiency amount, which means the
cumulative amount of transfers that were due from the trust
fund to the McCormick Place Expansion Project Fund in
fiscal years 2008, 2009, and 2010 under Section 13(g) of
this Act, as it existed prior to May 27, 2010 (the
effective date of Public Act 96-898), but not made. On July
20, 2011 and on July 20 of each year through July 20, 2014,
the Treasurer shall calculate for the previous fiscal year
the surplus revenues in the trust fund and pay that amount
to the Authority. On July 20, 2015 and on July 20 of each
year thereafter to and including July 20, 2017, as long as
bonds and notes issued under Section 13.2 or bonds and
notes issued to refund those bonds and notes are
outstanding, the Treasurer shall calculate for the
previous fiscal year the surplus revenues in the trust fund
and pay one-half of that amount to the State Treasurer for
deposit into the General Revenue Fund until the 2010
deficiency amount has been paid and shall pay the balance
of the surplus revenues to the Authority. On July 20, 2018
and on July 20 of each year thereafter, the Treasurer shall
calculate for the previous fiscal year the surplus revenues
in the trust fund and pay all of such surplus revenues to
the State Treasurer for deposit into the General Revenue
Fund until the 2010 deficiency amount has been paid. After
the 2010 deficiency amount has been paid, the Treasurer
shall pay the balance of the surplus revenues to the
Authority. "Surplus revenues" means the amounts remaining
in the trust fund on June 30 of the previous fiscal year
(A) after the State Treasurer has set aside in the trust
fund (i) amounts retained for refunds under subparagraph
(1) and (ii) any amounts necessary to meet the reserve
account amount and (B) after the State Treasurer has
transferred from the trust fund to the General Revenue Fund
100% of any post-2010 deficiency amount. "Reserve account
amount" means $15 million in fiscal year 2011 and $30
million in each fiscal year thereafter. The reserve account
amount shall be set aside in the trust fund and used as a
reserve to be transferred to the McCormick Place Expansion
Project Fund in the event the proceeds of taxes imposed
under this Section 13 are not sufficient to fund the
transfer required in subparagraph (2). "Post-2010
deficiency amount" means any deficiency in transfers from
the trust fund to the McCormick Place Expansion Project
Fund with respect to fiscal years 2011 and thereafter. It
is the intention of this subparagraph (3) that no surplus
revenues shall be paid to the Authority with respect to any
year in which a post-2010 deficiency amount has not been
satisfied by the Authority.
Moneys received by the Authority as surplus revenues may be
used (i) for the purposes of paying debt service on the bonds
and notes issued by the Authority, including early redemption
of those bonds or notes, (ii) for the purposes of repair,
replacement, and improvement of the grounds, buildings, and
facilities of the Authority, and (iii) for the corporate
purposes of the Authority in fiscal years 2011 through 2015 in
an amount not to exceed $20,000,000 annually or $80,000,000
total, which amount shall be reduced $0.75 for each dollar of
the receipts of the Authority in that year from any contract
entered into with respect to naming rights at McCormick Place
under Section 5(m) of this Act. When bonds and notes issued
under Section 13.2, or bonds or notes issued to refund those
bonds and notes, are no longer outstanding, the balance in the
trust fund shall be paid to the Authority.
(h) The ordinances imposing the taxes authorized by this
Section shall be repealed when bonds and notes issued under
Section 13.2 or bonds and notes issued to refund those bonds
and notes are no longer outstanding.
(Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17;
100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff.
6-4-18; 100-863, eff. 8-14-18.)
(70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
Sec. 13.2. The McCormick Place Expansion Project Fund is
created in the State Treasury. All moneys in the McCormick
Place Expansion Project Fund are allocated to and shall be
appropriated and used only for the purposes authorized by and
subject to the limitations and conditions of this Section.
Those amounts may be appropriated by law to the Authority for
the purposes of paying the debt service requirements on all
bonds and notes, including bonds and notes issued to refund or
advance refund bonds and notes issued under this Section,
Section 13.1, or issued to refund or advance refund bonds and
notes otherwise issued under this Act, (collectively referred
to as "bonds") to be issued by the Authority under this Section
in an aggregate original principal amount (excluding the amount
of any bonds and notes issued to refund or advance refund bonds
or notes issued under this Section and Section 13.1) not to
exceed $2,850,000,000 for the purposes of carrying out and
performing its duties and exercising its powers under this Act.
The increased debt authorization of $450,000,000 provided by
Public Act 96-898 shall be used solely for the purpose of: (i)
hotel construction and related necessary capital improvements;
(ii) other needed capital improvements to existing facilities;
and (iii) land acquisition for and construction of one
multi-use facility on property bounded by East Cermak Road on
the south, East 21st Street on the north, South Indiana Avenue
on the west, and South Prairie Avenue on the east in the City
of Chicago, Cook County, Illinois; these limitations do not
apply to the increased debt authorization provided by Public
Act 100-23 this amendatory Act of the 100th General Assembly.
No bonds issued to refund or advance refund bonds issued under
this Section may mature later than 40 years from the date of
issuance of the refunding or advance refunding bonds. After the
aggregate original principal amount of bonds authorized in this
Section has been issued, the payment of any principal amount of
such bonds does not authorize the issuance of additional bonds
(except refunding bonds). Any bonds and notes issued under this
Section in any year in which there is an outstanding "post-2010
deficiency amount" as that term is defined in Section 13 (g)(3)
of this Act shall provide for the payment to the State
Treasurer of the amount of that deficiency. Proceeds from the
sale of bonds issued pursuant to the increased debt
authorization provided by Public Act 100-23 this amendatory Act
of the 100th General Assembly may be used for any corporate
purpose of the Authority in fiscal years 2021 and 2022 and for
the payment to the State Treasurer of any unpaid amounts
described in paragraph (3) of subsection (g) of Section 13 of
this Act as part of the "2010 deficiency amount" or the
"Post-2010 deficiency amount".
On the first day of each month commencing after July 1,
1993, amounts, if any, on deposit in the McCormick Place
Expansion Project Fund shall, subject to appropriation, be paid
in full to the Authority or, upon its direction, to the trustee
or trustees for bondholders of bonds that by their terms are
payable from the moneys received from the McCormick Place
Expansion Project Fund, until an amount equal to 100% of the
aggregate amount of the principal and interest in the fiscal
year, including that pursuant to sinking fund requirements, has
been so paid and deficiencies in reserves shall have been
remedied.
The State of Illinois pledges to and agrees with the
holders of the bonds of the Metropolitan Pier and Exposition
Authority issued under this Section that the State will not
limit or alter the rights and powers vested in the Authority by
this Act so as to impair the terms of any contract made by the
Authority with those holders or in any way impair the rights
and remedies of those holders until the bonds, together with
interest thereon, interest on any unpaid installments of
interest, and all costs and expenses in connection with any
action or proceedings by or on behalf of those holders are
fully met and discharged; provided that any increase in the Tax
Act Amounts specified in Section 3 of the Retailers' Occupation
Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
Use Tax Act, and Section 9 of the Service Occupation Tax Act
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund pursuant to any law hereafter
enacted shall not be deemed to impair the rights of such
holders so long as the increase does not result in the
aggregate debt service payable in the current or any future
fiscal year of the State on all bonds issued pursuant to the
Build Illinois Bond Act and the Metropolitan Pier and
Exposition Authority Act and payable from tax revenues
specified in Section 3 of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act exceeding
33 1/3% of such tax revenues for the most recently completed
fiscal year of the State at the time of such increase. In
addition, the State pledges to and agrees with the holders of
the bonds of the Authority issued under this Section that the
State will not limit or alter the basis on which State funds
are to be paid to the Authority as provided in this Act or the
use of those funds so as to impair the terms of any such
contract; provided that any increase in the Tax Act Amounts
specified in Section 3 of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act required
to be deposited into the Build Illinois Bond Account in the
Build Illinois Fund pursuant to any law hereafter enacted shall
not be deemed to impair the terms of any such contract so long
as the increase does not result in the aggregate debt service
payable in the current or any future fiscal year of the State
on all bonds issued pursuant to the Build Illinois Bond Act and
the Metropolitan Pier and Exposition Authority Act and payable
from tax revenues specified in Section 3 of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax Act, Section 9 of
the Service Use Tax Act, and Section 9 of the Service
Occupation Tax Act exceeding 33 1/3% of such tax revenues for
the most recently completed fiscal year of the State at the
time of such increase. The Authority is authorized to include
these pledges and agreements with the State in any contract
with the holders of bonds issued under this Section.
The State shall not be liable on bonds of the Authority
issued under this Section those bonds shall not be a debt of
the State, and this Act shall not be construed as a guarantee
by the State of the debts of the Authority. The bonds shall
contain a statement to this effect on the face of the bonds.
(Source: P.A. 100-23, eff. 7-6-17.)
Section 15-35. The Regional Transportation Authority Act
is amended by changing Section 4.09 as follows:
(70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
Sec. 4.09. Public Transportation Fund and the Regional
Transportation Authority Occupation and Use Tax Replacement
Fund.
(a)(1) Except as otherwise provided in paragraph (4), as
soon as possible after the first day of each month, beginning
July 1, 1984, upon certification of the Department of Revenue,
the Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to a special fund in the
State Treasury to be known as the Public Transportation Fund an
amount equal to 25% of the net revenue, before the deduction of
the serviceman and retailer discounts pursuant to Section 9 of
the Service Occupation Tax Act and Section 3 of the Retailers'
Occupation Tax Act, realized from any tax imposed by the
Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the
amounts deposited into the Regional Transportation Authority
tax fund created by Section 4.03 of this Act, from the County
and Mass Transit District Fund as provided in Section 6z-20 of
the State Finance Act and 25% of the amounts deposited into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund from the State and Local Sales Tax Reform Fund
as provided in Section 6z-17 of the State Finance Act. On the
first day of the month following the date that the Department
receives revenues from increased taxes under Section 4.03(m) as
authorized by Public Act 95-708, in lieu of the transfers
authorized in the preceding sentence, upon certification of the
Department of Revenue, the Comptroller shall order transferred
and the Treasurer shall transfer from the General Revenue Fund
to the Public Transportation Fund an amount equal to 25% of the
net revenue, before the deduction of the serviceman and
retailer discounts pursuant to Section 9 of the Service
Occupation Tax Act and Section 3 of the Retailers' Occupation
Tax Act, realized from (i) 80% of the proceeds of any tax
imposed by the Authority at a rate of 1.25% in Cook County,
(ii) 75% of the proceeds of any tax imposed by the Authority at
the rate of 1% in Cook County, and (iii) one-third of the
proceeds of any tax imposed by the Authority at the rate of
0.75% in the Counties of DuPage, Kane, Lake, McHenry, and Will,
all pursuant to Section 4.03, and 25% of the net revenue
realized from any tax imposed by the Authority pursuant to
Section 4.03.1, and 25% of the amounts deposited into the
Regional Transportation Authority tax fund created by Section
4.03 of this Act from the County and Mass Transit District Fund
as provided in Section 6z-20 of the State Finance Act, and 25%
of the amounts deposited into the Regional Transportation
Authority Occupation and Use Tax Replacement Fund from the
State and Local Sales Tax Reform Fund as provided in Section
6z-17 of the State Finance Act. As used in this Section, net
revenue realized for a month shall be the revenue collected by
the State pursuant to Sections 4.03 and 4.03.1 during the
previous month from within the metropolitan region, less the
amount paid out during that same month as refunds to taxpayers
for overpayment of liability in the metropolitan region under
Sections 4.03 and 4.03.1.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this paragraph (1) of
subsection (a) to be transferred by the Treasurer into the
Public Transportation Fund from the General Revenue Fund shall
be directly deposited into the Public Transportation Fund as
the revenues are realized from the taxes indicated.
(2) Except as otherwise provided in paragraph (4), on
February 1, 2009 (the first day of the month following the
effective date of Public Act 95-708) and each month thereafter,
upon certification by the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund an amount equal to 5% of the net revenue,
before the deduction of the serviceman and retailer discounts
pursuant to Section 9 of the Service Occupation Tax Act and
Section 3 of the Retailers' Occupation Tax Act, realized from
any tax imposed by the Authority pursuant to Sections 4.03 and
4.03.1 and certified by the Department of Revenue under Section
4.03(n) of this Act to be paid to the Authority and 5% of the
amounts deposited into the Regional Transportation Authority
tax fund created by Section 4.03 of this Act from the County
and Mass Transit District Fund as provided in Section 6z-20 of
the State Finance Act, and 5% of the amounts deposited into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund from the State and Local Sales Tax Reform Fund
as provided in Section 6z-17 of the State Finance Act, and 5%
of the revenue realized by the Chicago Transit Authority as
financial assistance from the City of Chicago from the proceeds
of any tax imposed by the City of Chicago under Section 8-3-19
of the Illinois Municipal Code.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this paragraph (2) of
subsection (a) to be transferred by the Treasurer into the
Public Transportation Fund from the General Revenue Fund shall
be directly deposited into the Public Transportation Fund as
the revenues are realized from the taxes indicated.
(3) Except as otherwise provided in paragraph (4), as soon
as possible after the first day of January, 2009 and each month
thereafter, upon certification of the Department of Revenue
with respect to the taxes collected under Section 4.03, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund an amount equal to 25% of the net revenue,
before the deduction of the serviceman and retailer discounts
pursuant to Section 9 of the Service Occupation Tax Act and
Section 3 of the Retailers' Occupation Tax Act, realized from
(i) 20% of the proceeds of any tax imposed by the Authority at
a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
tax imposed by the Authority at the rate of 1% in Cook County,
and (iii) one-third of the proceeds of any tax imposed by the
Authority at the rate of 0.75% in the Counties of DuPage, Kane,
Lake, McHenry, and Will, all pursuant to Section 4.03, and the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Public
Transportation Fund (iv) an amount equal to 25% of the revenue
realized by the Chicago Transit Authority as financial
assistance from the City of Chicago from the proceeds of any
tax imposed by the City of Chicago under Section 8-3-19 of the
Illinois Municipal Code.
Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this paragraph (3) of
subsection (a) to be transferred by the Treasurer into the
Public Transportation Fund from the General Revenue Fund shall
be directly deposited into the Public Transportation Fund as
the revenues are realized from the taxes indicated.
(4) Notwithstanding any provision of law to the contrary,
of the transfers to be made under paragraphs (1), (2), and (3)
of this subsection (a) from the General Revenue Fund to the
Public Transportation Fund, the first $150,000,000 that would
have otherwise been transferred from the General Revenue Fund
shall be transferred from the Road Fund. The remaining balance
of such transfers shall be made from the General Revenue Fund.
(5) (Blank).
(6) (Blank).
(7) For State fiscal year 2020 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2020 shall be reduced by 5%.
(8) For State fiscal year 2021 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2021 shall be reduced by 5%.
(b)(1) All moneys deposited in the Public Transportation
Fund and the Regional Transportation Authority Occupation and
Use Tax Replacement Fund, whether deposited pursuant to this
Section or otherwise, are allocated to the Authority, except
for amounts appropriated to the Office of the Executive
Inspector General as authorized by subsection (h) of Section
4.03.3 and amounts transferred to the Audit Expense Fund
pursuant to Section 6z-27 of the State Finance Act. The
Comptroller, as soon as possible after each monthly transfer
provided in this Section and after each deposit into the Public
Transportation Fund, shall order the Treasurer to pay to the
Authority out of the Public Transportation Fund the amount so
transferred or deposited. Any Additional State Assistance and
Additional Financial Assistance paid to the Authority under
this Section shall be expended by the Authority for its
purposes as provided in this Act. The balance of the amounts
paid to the Authority from the Public Transportation Fund shall
be expended by the Authority as provided in Section 4.03.3. The
Comptroller, as soon as possible after each deposit into the
Regional Transportation Authority Occupation and Use Tax
Replacement Fund provided in this Section and Section 6z-17 of
the State Finance Act, shall order the Treasurer to pay to the
Authority out of the Regional Transportation Authority
Occupation and Use Tax Replacement Fund the amount so
deposited. Such amounts paid to the Authority may be expended
by it for its purposes as provided in this Act. The provisions
directing the distributions from the Public Transportation
Fund and the Regional Transportation Authority Occupation and
Use Tax Replacement Fund provided for in this Section shall
constitute an irrevocable and continuing appropriation of all
amounts as provided herein. The State Treasurer and State
Comptroller are hereby authorized and directed to make
distributions as provided in this Section. (2) Provided,
however, no moneys deposited under subsection (a) of this
Section shall be paid from the Public Transportation Fund to
the Authority or its assignee for any fiscal year until the
Authority has certified to the Governor, the Comptroller, and
the Mayor of the City of Chicago that it has adopted for that
fiscal year an Annual Budget and Two-Year Financial Plan
meeting the requirements in Section 4.01(b).
(c) In recognition of the efforts of the Authority to
enhance the mass transportation facilities under its control,
the State shall provide financial assistance ("Additional
State Assistance") in excess of the amounts transferred to the
Authority from the General Revenue Fund under subsection (a) of
this Section. Additional State Assistance shall be calculated
as provided in subsection (d), but shall in no event exceed the
following specified amounts with respect to the following State
fiscal years:
1990$5,000,000;
1991$5,000,000;
1992$10,000,000;
1993$10,000,000;
1994$20,000,000;
1995$30,000,000;
1996$40,000,000;
1997$50,000,000;
1998$55,000,000; and
each year thereafter$55,000,000.
(c-5) The State shall provide financial assistance
("Additional Financial Assistance") in addition to the
Additional State Assistance provided by subsection (c) and the
amounts transferred to the Authority from the General Revenue
Fund under subsection (a) of this Section. Additional Financial
Assistance provided by this subsection shall be calculated as
provided in subsection (d), but shall in no event exceed the
following specified amounts with respect to the following State
fiscal years:
2000$0;
2001$16,000,000;
2002$35,000,000;
2003$54,000,000;
2004$73,000,000;
2005$93,000,000; and
each year thereafter$100,000,000.
(d) Beginning with State fiscal year 1990 and continuing
for each State fiscal year thereafter, the Authority shall
annually certify to the State Comptroller and State Treasurer,
separately with respect to each of subdivisions (g)(2) and
(g)(3) of Section 4.04 of this Act, the following amounts:
(1) The amount necessary and required, during the State
fiscal year with respect to which the certification is
made, to pay its obligations for debt service on all
outstanding bonds or notes issued by the Authority under
subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
(2) An estimate of the amount necessary and required to
pay its obligations for debt service for any bonds or notes
which the Authority anticipates it will issue under
subdivisions (g)(2) and (g)(3) of Section 4.04 during that
State fiscal year.
(3) Its debt service savings during the preceding State
fiscal year from refunding or advance refunding of bonds or
notes issued under subdivisions (g)(2) and (g)(3) of
Section 4.04.
(4) The amount of interest, if any, earned by the
Authority during the previous State fiscal year on the
proceeds of bonds or notes issued pursuant to subdivisions
(g)(2) and (g)(3) of Section 4.04, other than refunding or
advance refunding bonds or notes.
The certification shall include a specific schedule of debt
service payments, including the date and amount of each payment
for all outstanding bonds or notes and an estimated schedule of
anticipated debt service for all bonds and notes it intends to
issue, if any, during that State fiscal year, including the
estimated date and estimated amount of each payment.
Immediately upon the issuance of bonds for which an
estimated schedule of debt service payments was prepared, the
Authority shall file an amended certification with respect to
item (2) above, to specify the actual schedule of debt service
payments, including the date and amount of each payment, for
the remainder of the State fiscal year.
On the first day of each month of the State fiscal year in
which there are bonds outstanding with respect to which the
certification is made, the State Comptroller shall order
transferred and the State Treasurer shall transfer from the
Road Fund to the Public Transportation Fund the Additional
State Assistance and Additional Financial Assistance in an
amount equal to the aggregate of (i) one-twelfth of the sum of
the amounts certified under items (1) and (3) above less the
amount certified under item (4) above, plus (ii) the amount
required to pay debt service on bonds and notes issued during
the fiscal year, if any, divided by the number of months
remaining in the fiscal year after the date of issuance, or
some smaller portion as may be necessary under subsection (c)
or (c-5) of this Section for the relevant State fiscal year,
plus (iii) any cumulative deficiencies in transfers for prior
months, until an amount equal to the sum of the amounts
certified under items (1) and (3) above, plus the actual debt
service certified under item (2) above, less the amount
certified under item (4) above, has been transferred; except
that these transfers are subject to the following limits:
(A) In no event shall the total transfers in any State
fiscal year relating to outstanding bonds and notes issued
by the Authority under subdivision (g)(2) of Section 4.04
exceed the lesser of the annual maximum amount specified in
subsection (c) or the sum of the amounts certified under
items (1) and (3) above, plus the actual debt service
certified under item (2) above, less the amount certified
under item (4) above, with respect to those bonds and
notes.
(B) In no event shall the total transfers in any State
fiscal year relating to outstanding bonds and notes issued
by the Authority under subdivision (g)(3) of Section 4.04
exceed the lesser of the annual maximum amount specified in
subsection (c-5) or the sum of the amounts certified under
items (1) and (3) above, plus the actual debt service
certified under item (2) above, less the amount certified
under item (4) above, with respect to those bonds and
notes.
The term "outstanding" does not include bonds or notes for
which refunding or advance refunding bonds or notes have been
issued.
(e) Neither Additional State Assistance nor Additional
Financial Assistance may be pledged, either directly or
indirectly as general revenues of the Authority, as security
for any bonds issued by the Authority. The Authority may not
assign its right to receive Additional State Assistance or
Additional Financial Assistance, or direct payment of
Additional State Assistance or Additional Financial
Assistance, to a trustee or any other entity for the payment of
debt service on its bonds.
(f) The certification required under subsection (d) with
respect to outstanding bonds and notes of the Authority shall
be filed as early as practicable before the beginning of the
State fiscal year to which it relates. The certification shall
be revised as may be necessary to accurately state the debt
service requirements of the Authority.
(g) Within 6 months of the end of each fiscal year, the
Authority shall determine:
(i) whether the aggregate of all system generated
revenues for public transportation in the metropolitan
region which is provided by, or under grant or purchase of
service contracts with, the Service Boards equals 50% of
the aggregate of all costs of providing such public
transportation. "System generated revenues" include all
the proceeds of fares and charges for services provided,
contributions received in connection with public
transportation from units of local government other than
the Authority, except for contributions received by the
Chicago Transit Authority from a real estate transfer tax
imposed under subsection (i) of Section 8-3-19 of the
Illinois Municipal Code, and from the State pursuant to
subsection (i) of Section 2705-305 of the Department of
Transportation Law, and all other revenues properly
included consistent with generally accepted accounting
principles but may not include: the proceeds from any
borrowing, and, beginning with the 2007 fiscal year, all
revenues and receipts, including but not limited to fares
and grants received from the federal, State or any unit of
local government or other entity, derived from providing
ADA paratransit service pursuant to Section 2.30 of the
Regional Transportation Authority Act. "Costs" include all
items properly included as operating costs consistent with
generally accepted accounting principles, including
administrative costs, but do not include: depreciation;
payment of principal and interest on bonds, notes or other
evidences of obligations for borrowed money of the
Authority; payments with respect to public transportation
facilities made pursuant to subsection (b) of Section 2.20;
any payments with respect to rate protection contracts,
credit enhancements or liquidity agreements made under
Section 4.14; any other cost as to which it is reasonably
expected that a cash expenditure will not be made; costs
for passenger security including grants, contracts,
personnel, equipment and administrative expenses, except
in the case of the Chicago Transit Authority, in which case
the term does not include costs spent annually by that
entity for protection against crime as required by Section
27a of the Metropolitan Transit Authority Act; the costs of
Debt Service paid by the Chicago Transit Authority, as
defined in Section 12c of the Metropolitan Transit
Authority Act, or bonds or notes issued pursuant to that
Section; the payment by the Commuter Rail Division of debt
service on bonds issued pursuant to Section 3B.09; expenses
incurred by the Suburban Bus Division for the cost of new
public transportation services funded from grants pursuant
to Section 2.01e of this Act for a period of 2 years from
the date of initiation of each such service; costs as
exempted by the Board for projects pursuant to Section 2.09
of this Act; or, beginning with the 2007 fiscal year,
expenses related to providing ADA paratransit service
pursuant to Section 2.30 of the Regional Transportation
Authority Act; or in fiscal years 2008 through 2012
inclusive, costs in the amount of $200,000,000 in fiscal
year 2008, reducing by $40,000,000 in each fiscal year
thereafter until this exemption is eliminated. If said
system generated revenues are less than 50% of said costs,
the Board shall remit an amount equal to the amount of the
deficit to the State. The Treasurer shall deposit any such
payment in the Road Fund; and
(ii) whether, beginning with the 2007 fiscal year, the
aggregate of all fares charged and received for ADA
paratransit services equals the system generated ADA
paratransit services revenue recovery ratio percentage of
the aggregate of all costs of providing such ADA
paratransit services.
(h) If the Authority makes any payment to the State under
paragraph (g), the Authority shall reduce the amount provided
to a Service Board from funds transferred under paragraph (a)
in proportion to the amount by which that Service Board failed
to meet its required system generated revenues recovery ratio.
A Service Board which is affected by a reduction in funds under
this paragraph shall submit to the Authority concurrently with
its next due quarterly report a revised budget incorporating
the reduction in funds. The revised budget must meet the
criteria specified in clauses (i) through (vi) of Section
4.11(b)(2). The Board shall review and act on the revised
budget as provided in Section 4.11(b)(3).
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
ARTICLE 25. SURPLUS PROPERTY
Section 25-5. The Department of Transportation Law of the
Civil Administrative Code of Illinois is amended by changing
Section 2705-575 as follows:
(20 ILCS 2705/2705-575) (was 20 ILCS 2705/49.28)
Sec. 2705-575. Sale of used vehicles. Whenever the
Department has deemed a vehicle shall be replaced, it shall
notify the Division of Property Control of the Department of
Central Management Services and the Division of Vehicles of the
Department of Central Management Services for potential
reallocation of the vehicle to another State agency through
inter-agency transfer per standard fleet vehicle allocation
procedures. If the vehicle is not re-allocated for use into the
State fleet or agencies by the Division of Property Control or
the Division of Vehicles of the Department of Central
Management Services, the Department shall make the vehicle
available to those units of local government that have
previously requested the notification and provide them the
opportunity to purchase the vehicle through a sealed bid sale.
Any proceeds from the sale of the vehicles pursuant to this
Section to units of local government shall be deposited in the
Road Fund. The term "vehicle" as used in this Section is
defined to include passenger automobiles, light duty trucks,
heavy duty trucks, and other self-propelled motorized
equipment in excess of 25 horsepower and attachments.
(Source: P.A. 97-42, eff. 1-1-12; 98-721, eff. 7-16-14.)
(30 ILCS 105/5.107 rep.)
Section 25-10. The State Finance Act is amended by
repealing Section 5.107.
Section 25-15. The State Finance Act is amended by changing
Sections 6p-3 and 8.8a as follows:
(30 ILCS 105/6p-3) (from Ch. 127, par. 142p3)
Sec. 6p-3. (a) The State Surplus Property Revolving Fund
shall be initially financed by a transfer of funds from the
General Revenue Fund. All Thereafter all fees and other monies
received by the Department of Central Management Services from
the sale or transfer of surplus or transferable property
pursuant to the State Property Control Act and the Federal
Surplus Property Act "State Property Control Act" and "An Act
to create and establish a State Agency for Federal Surplus
Property, to prescribe its powers, duties and functions",
approved August 2, 1965, as amended, shall be paid into the
State Surplus Property Revolving Fund until June 30, 2020, and
shall be paid into the General Revenue Fund beginning July 1,
2020.
Except as provided in paragraph (e) of this Section, the
money in this fund shall be used by the Department of Central
Management Services as reimbursement for expenditures incurred
in relation to the sale of surplus or transferable property.
(b) (Blank). If at the end of the lapse period the balance
in the State Surplus Property Revolving Fund exceeds the amount
of $1,000,000, all monies in excess of that amount shall be
transferred and deposited into the General Revenue Fund.
(c) Provided, however, that the fund established by this
Section shall contain a separate account for the deposit of all
proceeds resulting from the sale of Federal surplus property,
and the proceeds of this separate account shall be used solely
to reimburse the Department of Central Management Services for
expenditures incurred in relation to the sale of Federal
surplus property.
(d) Any funds on deposit in the State Agency for Surplus
Property Utilization Fund on the effective date of this
amendatory Act of 1983 shall be transferred to the Federal
account of the State Surplus Property Revolving Fund.
(e) (Blank).
(f) Notwithstanding any other provision of law to the
contrary, and in addition to any other transfers that may be
provided by law, on July 1, 2020, or after sufficient moneys
have been received in the State Surplus Property Revolving Fund
to pay all Fiscal Year 2020 obligations payable from the Fund,
whichever is later, the State Comptroller shall direct and the
State Treasurer shall transfer the remaining balance from the
State Surplus Property Revolving Fund into the General Revenue
Fund. Upon completion of the transfer, any future deposits due
to the State Surplus Property Revolving Fund, and any
outstanding obligations or liabilities of that Fund, shall pass
to the General Revenue Fund.
(Source: P.A. 99-933, eff. 1-27-17.)
(30 ILCS 105/8.8a) (from Ch. 127, par. 144.8a)
Sec. 8.8a. Appropriations for the sale or transfer of
surplus or transferable property by the Department of Central
Management Services, and for all other expenses incident to the
handling, transportation, maintenance and storage of such
surplus property, including personal services and contractual
services connected therewith and for expenses incident to the
establishment and operation of wastepaper recycling programs
by the Department, are payable from the State Surplus Property
Revolving Fund through the end of State fiscal year 2020, and
shall be payable from the General Revenue Fund beginning in
State fiscal year 2021.
(Source: P.A. 85-1197.)
Section 25-20. The State Property Control Act is amended by
changing Section 7b as follows:
(30 ILCS 605/7b)
Sec. 7b. Maintenance and operation of State Police
vehicles. All proceeds received by the Department of Central
Management Services under this Act from the sale of vehicles
operated by the Department of State Police, except for a $500
handling fee to be retained by the Department of Central
Management Services for each vehicle sold, shall be deposited
into the State Police Vehicle Maintenance Fund. However, in
lieu of the $500 handling fee as provided by this paragraph,
the Department of Central Management Services shall retain all
proceeds from the sale of any vehicle for which $500 or a
lesser amount is collected.
The State Police Vehicle Maintenance Fund is created as a
special fund in the State treasury. All moneys in the State
Police Vehicle Maintenance Fund, subject to appropriation,
shall be used by the Department of State Police for the
maintenance and operation of vehicles for that Department.
(Source: P.A. 94-839, eff. 6-6-06.)
Section 25-25. The Illinois Solid Waste Management Act is
amended by changing Section 3 as follows:
(415 ILCS 20/3) (from Ch. 111 1/2, par. 7053)
Sec. 3. State agency materials recycling program.
(a) All State agencies responsible for the maintenance of
public lands in the State shall, to the maximum extent
feasible, use compost materials in all land maintenance
activities which are to be paid with public funds.
(a-5) All State agencies responsible for the maintenance of
public lands in the State shall review its procurement
specifications and policies to determine (1) if incorporating
compost materials will help reduce stormwater run-off and
increase infiltration of moisture in land maintenance
activities and (2) the current recycled content usage and
potential for additional recycled content usage by the Agency
in land maintenance activities and report to the General
Assembly by December 15, 2015.
(b) The Department of Central Management Services, in
coordination with the Department of Commerce and Economic
Opportunity, shall implement waste reduction programs,
including source separation and collection, for office
wastepaper, corrugated containers, newsprint and mixed paper,
in all State buildings as appropriate and feasible. Such waste
reduction programs shall be designed to achieve waste
reductions of at least 25% of all such waste by December 31,
1995, and at least 50% of all such waste by December 31, 2000.
Any source separation and collection program shall include, at
a minimum, procedures for collecting and storing recyclable
materials, bins or containers for storing materials, and
contractual or other arrangements with buyers of recyclable
materials. If market conditions so warrant, the Department of
Central Management Services, in coordination with the
Department of Commerce and Economic Opportunity, may modify
programs developed pursuant to this Section.
The Department of Commerce and Community Affairs (now
Department of Commerce and Economic Opportunity) shall conduct
waste categorization studies of all State facilities for
calendar years 1991, 1995 and 2000. Such studies shall be
designed to assist the Department of Central Management
Services to achieve the waste reduction goals established in
this subsection.
(c) Each State agency shall, upon consultation with the
Department of Commerce and Economic Opportunity, periodically
review its procurement procedures and specifications related
to the purchase of products or supplies. Such procedures and
specifications shall be modified as necessary to require the
procuring agency to seek out products and supplies that contain
recycled materials, and to ensure that purchased products or
supplies are reusable, durable or made from recycled materials
whenever economically and practically feasible. In choosing
among products or supplies that contain recycled material,
consideration shall be given to products and supplies with the
highest recycled material content that is consistent with the
effective and efficient use of the product or supply.
(d) Wherever economically and practically feasible, the
Department of Central Management Services shall procure
recycled paper and paper products as follows:
(1) Beginning July 1, 1989, at least 10% of the total
dollar value of paper and paper products purchased by the
Department of Central Management Services shall be
recycled paper and paper products.
(2) Beginning July 1, 1992, at least 25% of the total
dollar value of paper and paper products purchased by the
Department of Central Management Services shall be
recycled paper and paper products.
(3) Beginning July 1, 1996, at least 40% of the total
dollar value of paper and paper products purchased by the
Department of Central Management Services shall be
recycled paper and paper products.
(4) Beginning July 1, 2000, at least 50% of the total
dollar value of paper and paper products purchased by the
Department of Central Management Services shall be
recycled paper and paper products.
(e) Paper and paper products purchased from private vendors
pursuant to printing contracts are not considered paper
products for the purposes of subsection (d). However, the
Department of Central Management Services shall report to the
General Assembly on an annual basis the total dollar value of
printing contracts awarded to private sector vendors that
included the use of recycled paper.
(f)(1) Wherever economically and practically feasible,
the recycled paper and paper products referred to in
subsection (d) shall contain postconsumer or recovered
paper materials as specified by paper category in this
subsection:
(i) Recycled high grade printing and writing paper
shall contain at least 50% recovered paper material.
Such recovered paper material, until July 1, 1994,
shall consist of at least 20% deinked stock or
postconsumer material; and beginning July 1, 1994,
shall consist of at least 25% deinked stock or
postconsumer material; and beginning July 1, 1996,
shall consist of at least 30% deinked stock or
postconsumer material; and beginning July 1, 1998,
shall consist of at least 40% deinked stock or
postconsumer material; and beginning July 1, 2000,
shall consist of at least 50% deinked stock or
postconsumer material.
(ii) Recycled tissue products, until July 1, 1994,
shall contain at least 25% postconsumer material; and
beginning July 1, 1994, shall contain at least 30%
postconsumer material; and beginning July 1, 1996,
shall contain at least 35% postconsumer material; and
beginning July 1, 1998, shall contain at least 40%
postconsumer material; and beginning July 1, 2000,
shall contain at least 45% postconsumer material.
(iii) Recycled newsprint, until July 1, 1994,
shall contain at least 40% postconsumer material; and
beginning July 1, 1994, shall contain at least 50%
postconsumer material; and beginning July 1, 1996,
shall contain at least 60% postconsumer material; and
beginning July 1, 1998, shall contain at least 70%
postconsumer material; and beginning July 1, 2000,
shall contain at least 80% postconsumer material.
(iv) Recycled unbleached packaging, until July 1,
1994, shall contain at least 35% postconsumer
material; and beginning July 1, 1994, shall contain at
least 40% postconsumer material; and beginning July 1,
1996, shall contain at least 45% postconsumer
material; and beginning July 1, 1998, shall contain at
least 50% postconsumer material; and beginning July 1,
2000, shall contain at least 55% postconsumer
material.
(v) Recycled paperboard, until July 1, 1994, shall
contain at least 80% postconsumer material; and
beginning July 1, 1994, shall contain at least 85%
postconsumer material; and beginning July 1, 1996,
shall contain at least 90% postconsumer material; and
beginning July 1, 1998, shall contain at least 95%
postconsumer material.
(2) For the purposes of this Section, "postconsumer
material" includes:
(i) paper, paperboard, and fibrous wastes from
retail stores, office buildings, homes, and so forth,
after the waste has passed through its end usage as a
consumer item, including used corrugated boxes, old
newspapers, mixed waste paper, tabulating cards, and
used cordage; and
(ii) all paper, paperboard, and fibrous wastes
that are diverted or separated from the municipal solid
waste stream.
(3) For the purposes of this Section, "recovered paper
material" includes:
(i) postconsumer material;
(ii) dry paper and paperboard waste generated
after completion of the papermaking process (that is,
those manufacturing operations up to and including the
cutting and trimming of the paper machine reel into
smaller rolls or rough sheets), including envelope
cuttings, bindery trimmings, and other paper and
paperboard waste resulting from printing, cutting,
forming, and other converting operations, or from bag,
box and carton manufacturing, and butt rolls, mill
wrappers, and rejected unused stock; and
(iii) finished paper and paperboard from obsolete
inventories of paper and paperboard manufacturers,
merchants, wholesalers, dealers, printers, converters,
or others.
(g) The Department of Central Management Services may adopt
regulations to carry out the provisions and purposes of this
Section.
(h) Every State agency shall, in its procurement documents,
specify that, whenever economically and practically feasible,
a product to be procured must consist, wholly or in part, of
recycled materials, or be recyclable or reusable in whole or in
part. When applicable, if state guidelines are not already
prescribed, State agencies shall follow USEPA guidelines for
federal procurement.
(i) All State agencies shall cooperate with the Department
of Central Management Services in carrying out this Section.
The Department of Central Management Services may enter into
cooperative purchasing agreements with other governmental
units in order to obtain volume discounts, or for other reasons
in accordance with the Governmental Joint Purchasing Act, or in
accordance with the Intergovernmental Cooperation Act if
governmental units of other states or the federal government
are involved.
(j) The Department of Central Management Services shall
submit an annual report to the General Assembly concerning its
implementation of the State's collection and recycled paper
procurement programs. This report shall include a description
of the actions that the Department of Central Management
Services has taken in the previous fiscal year to implement
this Section. This report shall be submitted on or before
November 1 of each year.
(k) The Department of Central Management Services, in
cooperation with all other appropriate departments and
agencies of the State, shall institute whenever economically
and practically feasible the use of re-refined motor oil in all
State-owned motor vehicles and the use of remanufactured and
retread tires whenever such use is practical, beginning no
later than July 1, 1992.
(l) (Blank).
(m) The Department of Central Management Services, in
coordination with the Department of Commerce and Community
Affairs (now Department of Commerce and Economic Opportunity),
has implemented an aluminum can recycling program in all State
buildings within 270 days of the effective date of this
amendatory Act of 1997. The program provides for (1) the
collection and storage of used aluminum cans in bins or other
appropriate containers made reasonably available to occupants
and visitors of State buildings and (2) the sale of used
aluminum cans to buyers of recyclable materials.
Proceeds from the sale of used aluminum cans shall be
deposited into I-CYCLE accounts maintained in the Facilities
Management State Surplus Property Revolving Fund and, subject
to appropriation, shall be used by the Department of Central
Management Services and any other State agency to offset the
costs of implementing the aluminum can recycling program under
this Section.
All State agencies having an aluminum can recycling program
in place shall continue with their current plan. If a State
agency has an existing recycling program in place, proceeds
from the aluminum can recycling program may be retained and
distributed pursuant to that program, otherwise all revenue
resulting from these programs shall be forwarded to Central
Management Services, I-CYCLE for placement into the
appropriate account within the Facilities Management State
Surplus Property Revolving Fund, minus any operating costs
associated with the program.
(Source: P.A. 99-34, eff. 7-14-15; 99-543, eff. 1-1-17.)
ARTICLE 30. HUMAN NEEDS
Section 30-5. The Illinois Public Aid Code is amended by
changing Sections 5-5.4 and 5H-4 and by adding Section 12-4.53
as follows:
(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
Sec. 5-5.4. Standards of Payment - Department of Healthcare
and Family Services. The Department of Healthcare and Family
Services shall develop standards of payment of nursing facility
and ICF/DD services in facilities providing such services under
this Article which:
(1) Provide for the determination of a facility's payment
for nursing facility or ICF/DD services on a prospective basis.
The amount of the payment rate for all nursing facilities
certified by the Department of Public Health under the ID/DD
Community Care Act or the Nursing Home Care Act as Intermediate
Care for the Developmentally Disabled facilities, Long Term
Care for Under Age 22 facilities, Skilled Nursing facilities,
or Intermediate Care facilities under the medical assistance
program shall be prospectively established annually on the
basis of historical, financial, and statistical data
reflecting actual costs from prior years, which shall be
applied to the current rate year and updated for inflation,
except that the capital cost element for newly constructed
facilities shall be based upon projected budgets. The annually
established payment rate shall take effect on July 1 in 1984
and subsequent years. No rate increase and no update for
inflation shall be provided on or after July 1, 1994, unless
specifically provided for in this Section. The changes made by
Public Act 93-841 extending the duration of the prohibition
against a rate increase or update for inflation are effective
retroactive to July 1, 2004.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 1998
shall include an increase of 3%. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 1998 shall include an
increase of 3% plus $1.10 per resident-day, as defined by the
Department. For facilities licensed by the Department of Public
Health under the Nursing Home Care Act as Intermediate Care
Facilities for the Developmentally Disabled or Long Term Care
for Under Age 22 facilities, the rates taking effect on January
1, 2006 shall include an increase of 3%. For facilities
licensed by the Department of Public Health under the Nursing
Home Care Act as Intermediate Care Facilities for the
Developmentally Disabled or Long Term Care for Under Age 22
facilities, the rates taking effect on January 1, 2009 shall
include an increase sufficient to provide a $0.50 per hour wage
increase for non-executive staff. For facilities licensed by
the Department of Public Health under the ID/DD Community Care
Act as ID/DD Facilities the rates taking effect within 30 days
after July 6, 2017 (the effective date of Public Act 100-23)
shall include an increase sufficient to provide a $0.75 per
hour wage increase for non-executive staff. The Department
shall adopt rules, including emergency rules under subsection
(y) of Section 5-45 of the Illinois Administrative Procedure
Act, to implement the provisions of this paragraph. For
facilities licensed by the Department of Public Health under
the ID/DD Community Care Act as ID/DD Facilities and under the
MC/DD Act as MC/DD Facilities, the rates taking effect within
30 days after the effective date of this amendatory Act of the
100th General Assembly shall include an increase sufficient to
provide a $0.50 per hour wage increase for non-executive
front-line personnel, including, but not limited to, direct
support persons, aides, front-line supervisors, qualified
intellectual disabilities professionals, nurses, and
non-administrative support staff. The Department shall adopt
rules, including emergency rules under subsection (bb) of
Section 5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this paragraph.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 1999
shall include an increase of 1.6% plus $3.00 per resident-day,
as defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 1999 shall include an
increase of 1.6% and, for services provided on or after October
1, 1999, shall be increased by $4.00 per resident-day, as
defined by the Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 2000
shall include an increase of 2.5% per resident-day, as defined
by the Department. For facilities licensed by the Department of
Public Health under the Nursing Home Care Act as Skilled
Nursing facilities or Intermediate Care facilities, the rates
taking effect on July 1, 2000 shall include an increase of 2.5%
per resident-day, as defined by the Department.
For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, a new payment methodology must
be implemented for the nursing component of the rate effective
July 1, 2003. The Department of Public Aid (now Healthcare and
Family Services) shall develop the new payment methodology
using the Minimum Data Set (MDS) as the instrument to collect
information concerning nursing home resident condition
necessary to compute the rate. The Department shall develop the
new payment methodology to meet the unique needs of Illinois
nursing home residents while remaining subject to the
appropriations provided by the General Assembly. A transition
period from the payment methodology in effect on June 30, 2003
to the payment methodology in effect on July 1, 2003 shall be
provided for a period not exceeding 3 years and 184 days after
implementation of the new payment methodology as follows:
(A) For a facility that would receive a lower nursing
component rate per patient day under the new system than
the facility received effective on the date immediately
preceding the date that the Department implements the new
payment methodology, the nursing component rate per
patient day for the facility shall be held at the level in
effect on the date immediately preceding the date that the
Department implements the new payment methodology until a
higher nursing component rate of reimbursement is achieved
by that facility.
(B) For a facility that would receive a higher nursing
component rate per patient day under the payment
methodology in effect on July 1, 2003 than the facility
received effective on the date immediately preceding the
date that the Department implements the new payment
methodology, the nursing component rate per patient day for
the facility shall be adjusted.
(C) Notwithstanding paragraphs (A) and (B), the
nursing component rate per patient day for t