Bill Text: IL HB0357 | 2019-2020 | 101st General Assembly | Enrolled
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-Enrolled.html
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1 | AN ACT concerning finance.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | ARTICLE 1. SHORT TITLE; PURPOSE | ||||||
5 | Section 1-1. Short title. This Act may be cited as the | ||||||
6 | FY2021 Budget Implementation Act.
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7 | Section 1-5. Purpose. It is the purpose of this Act to make | ||||||
8 | changes in State programs that are necessary to implement the | ||||||
9 | State budget for Fiscal Year 2021.
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10 | ARTICLE 3. EXECUTIVE CHAPTER AMENDATORY PROVISIONS | ||||||
11 | Section 3-5. The Illinois Administrative Procedure Act is | ||||||
12 | amended by adding Sections 5-45.1 and 5-45.2 as follows:
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13 | (5 ILCS 100/5-45.1 new) | ||||||
14 | Sec. 5-45.1. Emergency rulemaking; Local Coronavirus | ||||||
15 | Urgent Remediation Emergency (or Local CURE) Support Program. | ||||||
16 | To provide for the expeditious and timely implementation of the | ||||||
17 | Local Coronavirus Urgent Remediation Emergency (or Local CURE) | ||||||
18 | Support Program, emergency rules implementing the Local | ||||||
19 | Coronavirus Urgent Remediation Emergency (or Local CURE) |
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1 | Support Program may be adopted in accordance with Section 5-45 | ||||||
2 | by the Department of Commerce and Economic Opportunity. The | ||||||
3 | adoption of emergency rules authorized by Section 5-45 and this | ||||||
4 | Section is deemed to be necessary for the public interest, | ||||||
5 | safety, and welfare. | ||||||
6 | This Section is repealed on January 1, 2026.
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7 | (5 ILCS 100/5-45.2 new) | ||||||
8 | Sec. 5-45.2. Emergency rulemaking; Grants to local tourism | ||||||
9 | and convention bureaus. To provide for the expeditious and | ||||||
10 | timely implementation of the changes made to Section 605-705 of | ||||||
11 | the Department of Commerce and Economic Opportunity Law of the | ||||||
12 | Civil Administrative Code of Illinois by this amendatory Act of | ||||||
13 | the 101st General Assembly, emergency rules implementing the | ||||||
14 | changes made to Section 605-705 of the Department of Commerce | ||||||
15 | and Economic Opportunity Law of the Civil Administrative Code | ||||||
16 | of Illinois by this amendatory Act of the 101st General | ||||||
17 | Assembly may be adopted in accordance with Section 5-45 by the | ||||||
18 | Department of Commerce and Economic Opportunity. The adoption | ||||||
19 | of emergency rules authorized by Section 5-45 and this Section | ||||||
20 | is deemed to be necessary for the public interest, safety, and | ||||||
21 | welfare. | ||||||
22 | This Section is repealed on January 1, 2026.
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23 | Section 3-10. The Department of Commerce and Economic | ||||||
24 | Opportunity Law of the Civil Administrative Code of Illinois is |
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1 | amended by changing Sections 605-705 and 605-707 and by adding | ||||||
2 | Section 605-1045 as follows:
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3 | (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
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4 | Sec. 605-705. Grants to local tourism and convention | ||||||
5 | bureaus.
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6 | (a) To establish a grant program for local tourism and
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7 | convention bureaus. The Department will develop and implement a | ||||||
8 | program
for the use of funds, as authorized under this Act, by | ||||||
9 | local tourism and
convention bureaus. For the purposes of this | ||||||
10 | Act,
bureaus eligible to receive funds are those local tourism | ||||||
11 | and
convention bureaus that are (i) either units of local | ||||||
12 | government or
incorporated as not-for-profit organizations; | ||||||
13 | (ii) in legal existence
for a minimum of 2 years before July 1, | ||||||
14 | 2001; (iii) operating with a
paid, full-time staff whose sole | ||||||
15 | purpose is to promote tourism in the
designated service area; | ||||||
16 | and (iv) affiliated with one or more
municipalities or counties | ||||||
17 | that support the bureau with local hotel-motel
taxes. After | ||||||
18 | July 1, 2001, bureaus requesting certification in
order to | ||||||
19 | receive funds for the first time must be local tourism and
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20 | convention bureaus that are (i) either units of local | ||||||
21 | government or
incorporated as not-for-profit organizations; | ||||||
22 | (ii) in legal existence
for a minimum of 2 years before the | ||||||
23 | request for certification; (iii)
operating with a paid, | ||||||
24 | full-time staff whose sole purpose is to promote
tourism in the | ||||||
25 | designated service area; and (iv) affiliated with
multiple |
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1 | municipalities or counties that support the bureau with local
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2 | hotel-motel taxes. Each bureau receiving funds under this Act | ||||||
3 | will be
certified by the Department as the designated recipient | ||||||
4 | to serve an area of
the State.
Notwithstanding the criteria set | ||||||
5 | forth in this subsection (a), or any rule
adopted under this | ||||||
6 | subsection (a), the Director of the Department may
provide for | ||||||
7 | the award of grant funds to one or more entities if in the
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8 | Department's judgment that action is necessary in order to | ||||||
9 | prevent a loss of
funding critical to promoting tourism in a | ||||||
10 | designated geographic area of the
State.
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11 | (b) To distribute grants to local tourism and convention | ||||||
12 | bureaus from
appropriations made from the Local Tourism Fund | ||||||
13 | for that purpose. Of the
amounts appropriated annually to the | ||||||
14 | Department for expenditure under this
Section prior to July 1, | ||||||
15 | 2011, one-third of those monies shall be used for grants to | ||||||
16 | convention and
tourism bureaus in cities with a population | ||||||
17 | greater than 500,000. The
remaining two-thirds of the annual | ||||||
18 | appropriation prior to July 1, 2011 shall be used for grants to
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19 | convention and tourism bureaus in the
remainder of the State, | ||||||
20 | in accordance with a formula based upon the
population served. | ||||||
21 | Of the amounts appropriated annually to the Department for | ||||||
22 | expenditure under this Section beginning July 1, 2011, 18% of | ||||||
23 | such moneys shall be used for grants to convention and tourism | ||||||
24 | bureaus in cities with a population greater than 500,000. Of | ||||||
25 | the amounts appropriated annually to the Department for | ||||||
26 | expenditure under this Section beginning July 1, 2011, 82% of |
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1 | such moneys shall be used for grants to convention bureaus in | ||||||
2 | the remainder of the State, in accordance with a formula based | ||||||
3 | upon the population served. The Department may reserve up to 3% | ||||||
4 | of total
local tourism funds available for costs of | ||||||
5 | administering the program to conduct audits of grants, to | ||||||
6 | provide incentive funds to
those
bureaus that will conduct | ||||||
7 | promotional activities designed to further the
Department's | ||||||
8 | statewide advertising campaign, to fund special statewide
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9 | promotional activities, and to fund promotional activities | ||||||
10 | that support an
increased use of the State's parks or historic | ||||||
11 | sites. The Department shall require that any convention and | ||||||
12 | tourism bureau receiving a grant under this Section that | ||||||
13 | requires matching funds shall provide matching funds equal to | ||||||
14 | no less than 50% of the grant amount except that in Fiscal Year | ||||||
15 | 2021, the Department shall require that any convention and | ||||||
16 | tourism bureau receiving a grant under this Section that | ||||||
17 | requires matching funds shall provide matching funds equal to | ||||||
18 | no less than 25% of the grant amount . During fiscal year 2013, | ||||||
19 | the Department shall reserve $2,000,000 of the available local | ||||||
20 | tourism funds for appropriation to the Historic Preservation | ||||||
21 | Agency for the operation of the Abraham Lincoln Presidential | ||||||
22 | Library and Museum and State historic sites. | ||||||
23 | To provide for the expeditious and timely implementation of | ||||||
24 | the changes made by this amendatory Act of the 101st General | ||||||
25 | Assembly, emergency rules to implement the changes made by this | ||||||
26 | amendatory Act of the 101st General Assembly may be adopted by |
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1 | the Department subject to the provisions of Section 5-45 of the | ||||||
2 | Illinois Administrative Procedure Act.
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3 | (Source: P.A. 100-678, eff. 8-3-18.)
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4 | (20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
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5 | Sec. 605-707. International Tourism Program.
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6 | (a) The Department of Commerce and Economic Opportunity | ||||||
7 | must establish a
program for international tourism. The | ||||||
8 | Department shall develop and
implement the program on January | ||||||
9 | 1, 2000 by rule. As part of the program, the
Department may | ||||||
10 | work in cooperation with local convention and tourism bureaus
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11 | in Illinois in the coordination of international tourism | ||||||
12 | efforts at the State
and local level. The
Department may (i)
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13 | work in cooperation with local convention and tourism bureaus | ||||||
14 | for efficient use
of their international tourism marketing
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15 | resources, (ii) promote
Illinois in international meetings and | ||||||
16 | tourism markets, (iii) work with
convention and tourism bureaus | ||||||
17 | throughout the State to increase the number of
international | ||||||
18 | tourists to Illinois, (iv) provide training,
research, | ||||||
19 | technical support, and grants to certified convention and
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20 | tourism bureaus, (v) provide staff, administration, and | ||||||
21 | related support
required to manage the programs under this | ||||||
22 | Section, and (vi) provide grants
for the development of or the | ||||||
23 | enhancement of
international tourism
attractions.
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24 | (b) The Department shall make grants for expenses related | ||||||
25 | to international
tourism and pay for the staffing,
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1 | administration, and related support from the International
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2 | Tourism Fund, a special fund created in the State Treasury. Of | ||||||
3 | the amounts
deposited into the Fund in fiscal year 2000 after | ||||||
4 | January 1, 2000 through fiscal year 2011, 55% shall be
used for | ||||||
5 | grants to convention and tourism bureaus in Chicago (other than | ||||||
6 | the
City of Chicago's Office of Tourism) and 45% shall be used | ||||||
7 | for development of
international tourism in areas outside of | ||||||
8 | Chicago. Of the amounts
deposited into the Fund in fiscal year | ||||||
9 | 2001 and thereafter, 55% shall be used
for grants to convention | ||||||
10 | and tourism bureaus in Chicago, and of that amount not
less | ||||||
11 | than
27.5% shall be used
for
grants to convention and tourism | ||||||
12 | bureaus in Chicago other than the
City of Chicago's Office of | ||||||
13 | Tourism, and 45%
shall be
used for administrative expenses and | ||||||
14 | grants authorized under this Section and
development of | ||||||
15 | international tourism in areas outside of Chicago, of which not
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16 | less than $1,000,000
shall be used annually to make grants to | ||||||
17 | convention and tourism bureaus in
cities other than Chicago | ||||||
18 | that demonstrate their international tourism appeal
and | ||||||
19 | request to develop or expand their international tourism | ||||||
20 | marketing
program, and may also be used to provide grants under | ||||||
21 | item (vi) of subsection
(a) of
this Section. All of the amounts | ||||||
22 | deposited into the Fund in fiscal year 2012 and thereafter | ||||||
23 | shall be used for administrative expenses and grants authorized | ||||||
24 | under this Section and development of international tourism in | ||||||
25 | areas outside of Chicago, of which not less than $1,000,000 | ||||||
26 | shall be used annually to make grants to convention and tourism |
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1 | bureaus in cities other than Chicago that demonstrate their | ||||||
2 | international tourism appeal and request to develop or expand | ||||||
3 | their international tourism marketing program, and may also be | ||||||
4 | used to provide grants under item (vi) of subsection (a) of | ||||||
5 | this Section. Amounts appropriated to the State Comptroller for | ||||||
6 | administrative expenses and grants authorized by the Illinois | ||||||
7 | Global Partnership Act are payable from the International | ||||||
8 | Tourism Fund.
For Fiscal Year 2021 only, the administrative | ||||||
9 | expenses by the Department and the grants to convention and | ||||||
10 | visitors bureaus outside the City of Chicago may be expended | ||||||
11 | for the general purposes of promoting conventions and tourism.
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12 | (c) A convention and tourism bureau is eligible to receive | ||||||
13 | grant moneys
under this Section if the bureau is certified to | ||||||
14 | receive funds under Title 14
of the Illinois Administrative | ||||||
15 | Code, Section 550.35. To be eligible for a
grant, a convention | ||||||
16 | and tourism bureau must provide matching funds equal to the
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17 | grant amount. The Department shall require that any convention | ||||||
18 | and tourism bureau receiving a grant under this Section that | ||||||
19 | requires matching funds shall provide matching funds equal to | ||||||
20 | no less than 50% of the grant amount. In certain
circumstances | ||||||
21 | as determined by the Director of Commerce and Economic | ||||||
22 | Opportunity,
however, the City of
Chicago's
Office of Tourism | ||||||
23 | or any other convention and tourism bureau
may provide
matching | ||||||
24 | funds equal to no less than 50% of the grant amount to be
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25 | eligible to
receive
the grant.
One-half of this 50% may be | ||||||
26 | provided through in-kind contributions.
Grants received by the |
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1 | City of Chicago's Office of Tourism and by convention
and | ||||||
2 | tourism bureaus in Chicago may be expended for the general | ||||||
3 | purposes of
promoting conventions and tourism.
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4 | (Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12; | ||||||
5 | 98-252, eff. 8-9-13.)
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6 | (20 ILCS 605/605-1045 new) | ||||||
7 | Sec. 605-1045. Local Coronavirus Urgent Remediation | ||||||
8 | Emergency (or Local CURE) Support Program. | ||||||
9 | (a) Purpose. The Department may receive, directly or | ||||||
10 | indirectly, federal funds from the Coronavirus Relief Fund | ||||||
11 | provided to the State pursuant to Section 5001 of the federal | ||||||
12 | Coronavirus Aid, Relief, and Economic Security (CARES) Act to | ||||||
13 | provide financial support to units of local government for | ||||||
14 | purposes authorized by Section 5001 of the federal Coronavirus | ||||||
15 | Aid, Relief, and Economic Security (CARES) Act and related | ||||||
16 | federal guidance. Upon receipt of such funds, and | ||||||
17 | appropriations for their use, the Department shall administer a | ||||||
18 | Local Coronavirus Urgent Remediation Emergency (or Local CURE) | ||||||
19 | Support Program to provide financial support to units of local | ||||||
20 | government that have incurred necessary expenditures due to the | ||||||
21 | COVID-19 public health emergency. The Department shall provide | ||||||
22 | by rule the administrative framework for the Local CURE Support | ||||||
23 | Program. | ||||||
24 | (b) Allocations. A portion of the funds appropriated for | ||||||
25 | the Local CURE Support Program may be allotted to |
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1 | municipalities and counties based on proportionate population. | ||||||
2 | Units of local government, or portions thereof, located within | ||||||
3 | the five Illinois counties that received direct allotments from | ||||||
4 | the federal Coronavirus Relief Fund will not be included in the | ||||||
5 | support program allotments. The Department may establish other | ||||||
6 | administrative procedures for providing financial support to | ||||||
7 | units of local government. Appropriated funds may be used for | ||||||
8 | administration of the support program, including the hiring of | ||||||
9 | a service provider to assist with coordination and | ||||||
10 | administration. | ||||||
11 | (c) Administrative Procedures. The Department may | ||||||
12 | establish administrative procedures for the support program, | ||||||
13 | including any application procedures, grant agreements, | ||||||
14 | certifications, payment methodologies, and other | ||||||
15 | accountability measures that may be imposed upon recipients of | ||||||
16 | funds under the grant program. Financial support may be | ||||||
17 | provided in the form of grants or in the form of expense | ||||||
18 | reimbursements for disaster-related expenditures. The | ||||||
19 | emergency rulemaking process may be used to promulgate the | ||||||
20 | initial rules of the grant program. | ||||||
21 | (d) Definitions. As used in this Section: | ||||||
22 | (1) "COVID-19" means the novel coronavirus virus | ||||||
23 | disease deemed COVID-19 by the World Health Organization on | ||||||
24 | February 11, 2020. | ||||||
25 | (2) "Local government" or "unit of local government" | ||||||
26 | means any unit of local government as defined in Article |
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1 | VII, Section 1 of the Illinois Constitution. | ||||||
2 | (3) "Third party administrator" means a service | ||||||
3 | provider selected by the Department to provide operational | ||||||
4 | assistance with the administration of the support program. | ||||||
5 | (e) Powers of the Department. The Department has the power | ||||||
6 | to: | ||||||
7 | (1) Provide financial support to eligible units of | ||||||
8 | local government with funds appropriated from the Local | ||||||
9 | Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||||||
10 | to cover necessary costs incurred due to the COVID-19 | ||||||
11 | public health emergency that are eligible to be paid using | ||||||
12 | federal funds from the Coronavirus Relief Fund. | ||||||
13 | (2) Enter into agreements, accept funds, issue grants | ||||||
14 | or expense reimbursements, and engage in cooperation with | ||||||
15 | agencies of the federal government and units of local | ||||||
16 | governments to carry out the purposes of this support | ||||||
17 | program, and to use funds appropriated from the Local | ||||||
18 | Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||||||
19 | fund upon such terms and conditions as may be established | ||||||
20 | by the federal government and the Department. | ||||||
21 | (3) Enter into agreements with third-party | ||||||
22 | administrators to assist the state with operational | ||||||
23 | assistance and administrative functions related to review | ||||||
24 | of documentation and processing of financial support | ||||||
25 | payments to units of local government. | ||||||
26 | (4) Establish applications, notifications, contracts, |
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1 | and procedures and adopt rules deemed necessary and | ||||||
2 | appropriate to carry out the provisions of this Section. To | ||||||
3 | provide for the expeditious and timely implementation of | ||||||
4 | this Act, emergency rules to implement any provision of | ||||||
5 | this Section may be adopted by the Department subject to | ||||||
6 | the provisions of Section 5-45 of the Illinois | ||||||
7 | Administrative Procedure Act. | ||||||
8 | (5) Provide staff, administration, and related support | ||||||
9 | required to manage the support program and pay for the | ||||||
10 | staffing, administration, and related support with funds | ||||||
11 | appropriated from the Local Coronavirus Urgent Remediation | ||||||
12 | Emergency (Local CURE) Fund. | ||||||
13 | (6) Exercise such other powers as are necessary or | ||||||
14 | incidental to the foregoing. | ||||||
15 | (f) Local CURE Financial Support to Local Governments.
The | ||||||
16 | Department is authorized to provide financial support to | ||||||
17 | eligible units of local government including, but not limited | ||||||
18 | to, certified local health departments for necessary costs | ||||||
19 | incurred due to the COVID-19 public health emergency that are | ||||||
20 | eligible to be paid using federal funds from the Coronavirus | ||||||
21 | Relief Fund. | ||||||
22 | (1) Financial support funds may be used by a unit of | ||||||
23 | local government only for payment of costs that: (i) are | ||||||
24 | necessary expenditures incurred due to the public health | ||||||
25 | emergency of COVID-19; (ii) were not accounted for in the | ||||||
26 | most recent budget approved as of March 27, 2020 for the |
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1 | unit of local government; and (iii) were incurred between | ||||||
2 | March 1, 2020 and December 30, 2020. | ||||||
3 | (2) A unit of local government receiving financial | ||||||
4 | support funds under this program shall certify to the | ||||||
5 | Department that it shall use the funds in accordance with | ||||||
6 | the requirements of paragraph (1) and that any funds | ||||||
7 | received but not used for such purposes shall be repaid to | ||||||
8 | the Department. | ||||||
9 | (3) The Department shall make the determination to | ||||||
10 | provide financial support funds to a unit of local | ||||||
11 | government on the basis of criteria established by the | ||||||
12 | Department.
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13 | Section 3-15. The Department of Human Services Act is | ||||||
14 | amended by changing Section 10-25 as follows:
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15 | (20 ILCS 1305/10-25)
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16 | Sec. 10-25. Women, Infants, and Children Nutrition | ||||||
17 | Program.
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18 | (a) The Department shall
participate in the Women, Infants | ||||||
19 | and Children Nutrition program of the
federal government to the | ||||||
20 | maximum extent permitted by the federal
appropriation and | ||||||
21 | allocation to the State of Illinois. In order to efficiently | ||||||
22 | process electronically issued WIC benefits, the Department may | ||||||
23 | use an account held outside of the state treasury for the | ||||||
24 | deposit and issuance of WIC benefits. The Department
shall |
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1 | report quarterly to the Governor and the General
Assembly the | ||||||
2 | status of obligations and expenditures of the WIC nutrition
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3 | program appropriation and make recommendations on actions | ||||||
4 | necessary to
expend all available federal funds. Other | ||||||
5 | appropriations and funds from
any public or private source in | ||||||
6 | addition to federal funds may be used by
the Department for the | ||||||
7 | purpose of maximum participation in
the WIC nutrition program.
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8 | (b) The Department shall maintain a drug abuse education | ||||||
9 | program for
participants in the Women, Infants and Children | ||||||
10 | Nutrition Program.
The program shall include but need not be | ||||||
11 | limited to (1) the
provision of information concerning the | ||||||
12 | dangers of drug abuse and (2) the
referral of participants who | ||||||
13 | are suspected drug abusers to drug abuse
clinics, treatment | ||||||
14 | programs, counselors or other drug abuse treatment
providers.
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15 | (c) The Department shall cooperate with the Department of | ||||||
16 | Public Health for
purposes of the smoking cessation program for | ||||||
17 | participants in the Women,
Infants and Children Nutrition | ||||||
18 | Program maintained by the Department of Public
Health under | ||||||
19 | Section 2310-435 of the Department of Public
Health
Powers and | ||||||
20 | Duties Law (20 ILCS 2310/2310-435).
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21 | (d) The Department may contract with any bank as defined by | ||||||
22 | the Illinois
Banking Act to redeem bank drafts issued by the | ||||||
23 | Department under the United
States Department of Agriculture | ||||||
24 | Special Supplemental Food Program for
Women, Infants and | ||||||
25 | Children (WIC). Any bank with which the Department has
entered | ||||||
26 | into a contract to redeem bank drafts may receive, pursuant to |
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1 | an
appropriation to the Department, an initial advance and | ||||||
2 | periodic payment of
funds for the Women, Infants and Children | ||||||
3 | Program in amounts determined by
the Secretary. | ||||||
4 | Notwithstanding any other law, such funds shall be retained
in | ||||||
5 | a separate account by the bank. Any interest earned by monies | ||||||
6 | in such
account shall accrue to the USDA Women, Infants and | ||||||
7 | Children Fund and shall
be used exclusively for the redemption | ||||||
8 | of bank drafts issued by the
Department. WIC program food funds | ||||||
9 | received by the bank from the
Department shall be used | ||||||
10 | exclusively for the redemption of bank drafts. The
bank shall | ||||||
11 | not use such food funds, or interest accrued thereon, for any
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12 | other purpose including, but not limited to, reimbursement of
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13 | administrative expenses or payments of administrative fees due | ||||||
14 | the bank
pursuant to its contract or contracts with the | ||||||
15 | Department.
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16 | Such initial and periodic payments by the Department to the | ||||||
17 | bank shall be
effected, pursuant to an appropriation, in an | ||||||
18 | amount needed for the
redemption of bank drafts issued by the | ||||||
19 | Department under the United States
Department of Agriculture | ||||||
20 | Special Supplemental Food Program for Women,
Infants and | ||||||
21 | Children in any initial or succeeding period. The State
| ||||||
22 | Comptroller shall, upon presentation by the Secretary of | ||||||
23 | adequate
certification of funds needed for redemption of bank | ||||||
24 | drafts, promptly draw
a warrant payable to the bank for deposit | ||||||
25 | to the separate account of the
bank. Such certification may be | ||||||
26 | in magnetic tape or computer output form,
indicating the amount |
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1 | of the total payment made by the bank for the
redemption of | ||||||
2 | bank drafts from funds provided to the bank under this Section.
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3 | The separate account of the bank established under this | ||||||
4 | Section, any
payments to that account, and the use of such | ||||||
5 | account and funds shall be
subject to (1) audit by the | ||||||
6 | Department or a private contractor authorized by
the Department | ||||||
7 | to conduct audits, including but not limited to
such audits as | ||||||
8 | may be required by State law, (2) audit by the federal
| ||||||
9 | government or a private contractor authorized by the federal | ||||||
10 | government, and
(3) post audit pursuant to the Illinois State | ||||||
11 | Auditing Act.
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12 | (e) The Department may include a program of lactation | ||||||
13 | support services
as part of the benefits and services provided | ||||||
14 | for pregnant and breast feeding
participants in the Women,
| ||||||
15 | Infants and Children Nutrition Program. The program may include | ||||||
16 | payment for
breast pumps, breast shields, or any supply deemed | ||||||
17 | essential for the successful
maintenance of lactation, as well | ||||||
18 | as lactation specialists who are registered
nurses, licensed
| ||||||
19 | dietitians, or persons who have successfully completed a | ||||||
20 | lactation
management training program.
| ||||||
21 | (f) The Department shall coordinate the operation of the | ||||||
22 | Women, Infants and
Children program with the Medicaid program | ||||||
23 | by interagency agreement whereby
each program provides | ||||||
24 | information about the services offered by the other to
| ||||||
25 | applicants for services.
| ||||||
26 | (Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)
|
| |||||||
| |||||||
1 | Section 3-20. The Department of Labor Law of the
Civil | ||||||
2 | Administrative Code of Illinois is amended by changing Section | ||||||
3 | 1505-210 as follows:
| ||||||
4 | (20 ILCS 1505/1505-210) | ||||||
5 | Sec. 1505-210. Funds. The Department has the authority to | ||||||
6 | apply for, accept, receive, expend, and administer on behalf of | ||||||
7 | the State any grants, gifts, bequests, loans, indirect cost | ||||||
8 | reimbursements, funds, or anything else of value made available | ||||||
9 | to the Department from any source for assistance with outreach | ||||||
10 | activities related to the Department's enforcement efforts and | ||||||
11 | staffing assistance for boards and commissions under the | ||||||
12 | purview of the Department. Any federal indirect cost | ||||||
13 | reimbursements received by the Department pursuant to this | ||||||
14 | Section shall be deposited into the Department of Labor Federal | ||||||
15 | Indirect Cost Fund, and such moneys shall be used only for the | ||||||
16 | purposes for which they are allowed. Any other federal funds | ||||||
17 | received by the Department pursuant to this Section shall be | ||||||
18 | deposited in a trust fund with the State Treasurer and held and | ||||||
19 | disbursed by him or her in accordance with the Treasurer as | ||||||
20 | Custodian of Funds Act, provided that such moneys shall be used | ||||||
21 | only for the purposes for which they are contributed and any | ||||||
22 | balance remaining shall be returned to the contributor. The | ||||||
23 | Department is authorized to promulgate such rules and enter | ||||||
24 | into such contracts as it may deem necessary in carrying out |
| |||||||
| |||||||
1 | the provisions of this Section.
| ||||||
2 | (Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.)
| ||||||
3 | ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS | ||||||
4 | Section 5-5. The State Finance Act is amended by changing | ||||||
5 | Sections 5h.5, 6z-45, 6z-57, 6z-63, 6z-70, 6z-100, 8.3, 8.12, | ||||||
6 | 8g-1, 13.2, and 25 and by adding Sections 5.930, 5.931, 5.932, | ||||||
7 | 5.933, 6z-120, 6z-121, and 6z-122 as follows:
| ||||||
8 | (30 ILCS 105/5.930 new) | ||||||
9 | Sec. 5.930. The Department of Labor Federal Indirect Cost | ||||||
10 | Fund.
| ||||||
11 | (30 ILCS 105/5.931 new) | ||||||
12 | Sec. 5.931. The Disaster Response and Recovery Fund.
| ||||||
13 | (30 ILCS 105/5.932 new) | ||||||
14 | Sec. 5.932. The State Coronavirus Urgent Remediation | ||||||
15 | Emergency Fund.
| ||||||
16 | (30 ILCS 105/5.933 new) | ||||||
17 | Sec. 5.933. The Local Coronavirus Urgent Remediation | ||||||
18 | Emergency Fund.
| ||||||
19 | (30 ILCS 105/5h.5) |
| |||||||
| |||||||
1 | Sec. 5h.5. Cash flow borrowing and general funds liquidity; | ||||||
2 | Fiscal Years 2018, 2019, 2020, and 2021. | ||||||
3 | (a) In order to meet cash flow deficits and to maintain | ||||||
4 | liquidity in general funds and the Health Insurance Reserve | ||||||
5 | Fund, on and after July 1, 2017 and through June 30 March 1 , | ||||||
6 | 2021, the State Treasurer and the State Comptroller, in | ||||||
7 | consultation with the Governor's Office of Management and | ||||||
8 | Budget, shall make transfers to general funds and the Health | ||||||
9 | Insurance Reserve Fund, as directed by the State Comptroller, | ||||||
10 | out of special funds of the State, to the extent allowed by | ||||||
11 | federal law. | ||||||
12 | No such transfer may reduce the cumulative balance of all | ||||||
13 | of the special funds of the State to an amount less than the | ||||||
14 | total debt service payable during the 12 months immediately | ||||||
15 | following the date of the transfer on any bonded indebtedness | ||||||
16 | of the State and any certificates issued under the Short Term | ||||||
17 | Borrowing Act. At no time shall the outstanding total transfers | ||||||
18 | made from the special funds of the State to general funds and | ||||||
19 | the Health Insurance Reserve Fund under this Section exceed | ||||||
20 | $1,500,000,000 $1,200,000,000 ; once the amount of | ||||||
21 | $1,500,000,000 $1,200,000,000 has been transferred from the | ||||||
22 | special funds of the State to general funds and the Health | ||||||
23 | Insurance Reserve Fund, additional transfers may be made from | ||||||
24 | the special funds of the State to general funds and the Health | ||||||
25 | Insurance Reserve Fund under this Section only to the extent | ||||||
26 | that moneys have first been re-transferred from general funds |
| |||||||
| |||||||
1 | and the Health Insurance Reserve Fund to those special funds of | ||||||
2 | the State. Notwithstanding any other provision of this Section, | ||||||
3 | no such transfer may be made from any special fund that is | ||||||
4 | exclusively collected by or directly appropriated to any other | ||||||
5 | constitutional officer without the written approval of that | ||||||
6 | constitutional officer. | ||||||
7 | (b) If moneys have been transferred to general funds and | ||||||
8 | the Health Insurance Reserve Fund pursuant to subsection (a) of | ||||||
9 | this Section, Public Act 100-23 shall constitute the continuing | ||||||
10 | authority for and direction to the State Treasurer and State | ||||||
11 | Comptroller to reimburse the funds of origin from general funds | ||||||
12 | by transferring to the funds of origin, at such times and in | ||||||
13 | such amounts as directed by the Comptroller when necessary to | ||||||
14 | support appropriated expenditures from the funds, an amount | ||||||
15 | equal to that transferred from them plus any interest that | ||||||
16 | would have accrued thereon had the transfer not occurred, | ||||||
17 | except that any moneys transferred pursuant to subsection (a) | ||||||
18 | of this Section shall be repaid to the fund of origin within 48 | ||||||
19 | months after the date on which they were borrowed. When any of | ||||||
20 | the funds from which moneys have been transferred pursuant to | ||||||
21 | subsection (a) have insufficient cash from which the State | ||||||
22 | Comptroller may make expenditures properly supported by | ||||||
23 | appropriations from the fund, then the State Treasurer and | ||||||
24 | State Comptroller shall transfer from general funds to the fund | ||||||
25 | only such amount as is immediately necessary to satisfy | ||||||
26 | outstanding expenditure obligations on a timely basis. |
| |||||||
| |||||||
1 | (c) On the first day of each quarterly period in each | ||||||
2 | fiscal year, until such time as a report indicates that all | ||||||
3 | moneys borrowed and interest pursuant to this Section have been | ||||||
4 | repaid, the Comptroller shall provide to the President and the | ||||||
5 | Minority Leader of the Senate, the Speaker and the Minority | ||||||
6 | Leader of the House of Representatives, and the Commission on | ||||||
7 | Government Forecasting and Accountability a report on all | ||||||
8 | transfers made pursuant to this Section in the prior quarterly | ||||||
9 | period. The report must be provided in electronic format. The | ||||||
10 | report must include all of the following: | ||||||
11 | (1) the date each transfer was made; | ||||||
12 | (2) the amount of each transfer; | ||||||
13 | (3) in the case of a transfer from general funds to a | ||||||
14 | fund of origin pursuant to subsection (b) of this Section, | ||||||
15 | the amount of interest being paid to the fund of origin; | ||||||
16 | and | ||||||
17 | (4) the end of day balance of the fund of origin, the | ||||||
18 | general funds, and the Health Insurance Reserve Fund on the | ||||||
19 | date the transfer was made.
| ||||||
20 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
21 | 101-10, eff. 6-5-19.)
| ||||||
22 | (30 ILCS 105/6z-45)
| ||||||
23 | Sec. 6z-45. The School Infrastructure Fund.
| ||||||
24 | (a) The School Infrastructure Fund is created as a special | ||||||
25 | fund
in the State Treasury.
|
| |||||||
| |||||||
1 | In addition to any other deposits authorized by law, | ||||||
2 | beginning January
1, 2000, on the first day of each month, or | ||||||
3 | as soon thereafter as may be
practical, the State Treasurer and | ||||||
4 | State Comptroller shall transfer the sum of
$5,000,000 from the | ||||||
5 | General Revenue Fund to the School Infrastructure Fund, except | ||||||
6 | that, notwithstanding any other provision of law, and in | ||||||
7 | addition to any other transfers that may be provided for by | ||||||
8 | law, before June 30, 2012, the Comptroller and the Treasurer | ||||||
9 | shall transfer $45,000,000 from the General Revenue Fund into | ||||||
10 | the School Infrastructure Fund, and, for fiscal year 2013 only, | ||||||
11 | the Treasurer and the Comptroller shall transfer $1,250,000 | ||||||
12 | from the General Revenue Fund to the School Infrastructure Fund | ||||||
13 | on the first day of each month;
provided, however, that no such | ||||||
14 | transfers shall be made from July 1, 2001
through June 30, | ||||||
15 | 2003.
| ||||||
16 | (a-5) Money in the School Infrastructure Fund may be used | ||||||
17 | to pay the expenses of the State Board of Education, the | ||||||
18 | Governor's Office of Management and Budget, and the Capital | ||||||
19 | Development Board in administering programs under the School | ||||||
20 | Construction Law, the total expenses not to exceed $1,315,000 | ||||||
21 | in any fiscal year. | ||||||
22 | (b) Subject to the transfer provisions set forth below, | ||||||
23 | money in the
School Infrastructure Fund shall, if and when the | ||||||
24 | State of Illinois incurs
any bonded indebtedness for the | ||||||
25 | construction of school improvements under subsection (e) of | ||||||
26 | Section 5 of the General Obligation Bond Act, be set aside and |
| |||||||
| |||||||
1 | used for the purpose of
paying and discharging annually the | ||||||
2 | principal and interest on that bonded
indebtedness then due and | ||||||
3 | payable, and for no other purpose.
| ||||||
4 | In addition to other transfers to the General Obligation | ||||||
5 | Bond Retirement and
Interest Fund made pursuant to Section 15 | ||||||
6 | of the General Obligation Bond Act,
upon each delivery of bonds | ||||||
7 | issued for construction of school improvements
under the School | ||||||
8 | Construction Law, the State Comptroller shall
compute and | ||||||
9 | certify to the State Treasurer the total amount of principal | ||||||
10 | of,
interest on, and premium, if any, on such bonds during the | ||||||
11 | then current and
each succeeding fiscal year.
With respect to | ||||||
12 | the interest payable on variable rate bonds, such
| ||||||
13 | certifications shall be calculated at the maximum rate of | ||||||
14 | interest that
may be payable during the fiscal year, after | ||||||
15 | taking into account any credits
permitted in the related | ||||||
16 | indenture or other instrument against the amount of
such | ||||||
17 | interest required to be appropriated for that period.
| ||||||
18 | On or before the last day of each month, the State | ||||||
19 | Treasurer and State
Comptroller shall transfer from the School | ||||||
20 | Infrastructure Fund to the General
Obligation Bond Retirement | ||||||
21 | and Interest Fund an amount sufficient to pay the
aggregate of | ||||||
22 | the principal of, interest on, and premium, if any, on the | ||||||
23 | bonds
payable on their next payment date, divided by the number | ||||||
24 | of monthly transfers
occurring between the last previous | ||||||
25 | payment date (or the delivery date if no
payment date has yet | ||||||
26 | occurred) and the next succeeding payment date.
Interest |
| |||||||
| |||||||
1 | payable on variable rate bonds shall be calculated at the | ||||||
2 | maximum
rate of interest that may be payable for the relevant | ||||||
3 | period, after taking into
account any credits permitted in the | ||||||
4 | related indenture or other instrument
against the amount of | ||||||
5 | such interest required to be appropriated for that
period.
| ||||||
6 | Interest for which moneys have already been deposited into the | ||||||
7 | capitalized
interest account within the General Obligation | ||||||
8 | Bond Retirement and Interest
Fund shall not be included in the | ||||||
9 | calculation of the amounts to be transferred
under this | ||||||
10 | subsection.
| ||||||
11 | (b-5) The money deposited into the School Infrastructure | ||||||
12 | Fund from transfers pursuant to subsections (c-30) and (c-35) | ||||||
13 | of Section 13 of the Illinois Gambling Act shall be applied, | ||||||
14 | without further direction, as provided in subsection (b-3) of | ||||||
15 | Section 5-35 of the School Construction Law. | ||||||
16 | (b-7) In fiscal year 2021 only, of the surplus, if any, in | ||||||
17 | the School Infrastructure Fund after payments made pursuant to | ||||||
18 | subsections (a-5), (b), and (b-5) of this Section, $20,000,000 | ||||||
19 | shall be transferred to the General Revenue Fund. | ||||||
20 | (c) The surplus, if any, in the School Infrastructure Fund | ||||||
21 | after payments made pursuant to subsections (a-5), (b), and | ||||||
22 | (b-5) , and (b-7) of this Section shall, subject to | ||||||
23 | appropriation, be used as follows:
| ||||||
24 | First - to make 3 payments to the School Technology | ||||||
25 | Revolving Loan Fund as
follows:
| ||||||
26 | Transfer of $30,000,000 in fiscal year 1999;
|
| |||||||
| |||||||
1 | Transfer of $20,000,000 in fiscal year 2000; and
| ||||||
2 | Transfer of $10,000,000 in fiscal year 2001.
| ||||||
3 | Second - to pay any amounts due for grants for school | ||||||
4 | construction projects
and debt service under the School | ||||||
5 | Construction Law.
| ||||||
6 | Third - to pay any amounts due for grants for school | ||||||
7 | maintenance projects
under the School Construction Law.
| ||||||
8 | (Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
| ||||||
9 | (30 ILCS 105/6z-57)
| ||||||
10 | Sec. 6z-57. The Presidential Library and Museum Operating | ||||||
11 | Fund.
| ||||||
12 | (a) There is created in the State treasury a special fund | ||||||
13 | to be known as
the Presidential Library and Museum Operating | ||||||
14 | Fund.
All moneys received by the Abraham Lincoln Presidential | ||||||
15 | Library and Museum from
admission fees, retail sales, and | ||||||
16 | registration fees from conferences and other
educational | ||||||
17 | programs shall be deposited into the Fund.
The fund may also | ||||||
18 | receive transfers, awards, deposits or other funds made | ||||||
19 | available from any public or private source to support the | ||||||
20 | operations and programming of the Abraham Lincoln Presidential | ||||||
21 | Library and Museum. In addition, money shall be deposited into | ||||||
22 | the Fund as provided by law.
| ||||||
23 | (b) Money in the Fund may be used, subject to | ||||||
24 | appropriation, for the
operational support of the Abraham | ||||||
25 | Lincoln Presidential Library and Museum and
for programs |
| |||||||
| |||||||
1 | related to the Presidential Library and Museum at public
| ||||||
2 | institutions of higher education.
| ||||||
3 | (c) The Presidential Library and Museum Operating Fund is | ||||||
4 | not subject to administrative charges or charge-backs, | ||||||
5 | including but not limited to those authorized under Section 8h | ||||||
6 | of the State Finance Act. | ||||||
7 | (Source: P.A. 96-1312, eff. 7-27-10.)
| ||||||
8 | (30 ILCS 105/6z-63) | ||||||
9 | Sec. 6z-63. The Professional Services Fund. | ||||||
10 | (a) The Professional Services Fund is created as a | ||||||
11 | revolving fund in the State treasury. The following moneys | ||||||
12 | shall be deposited into the Fund: | ||||||
13 | (1) amounts authorized for transfer to the Fund from | ||||||
14 | the General Revenue Fund and other State funds (except for | ||||||
15 | funds classified by the Comptroller as federal trust funds | ||||||
16 | or State trust funds) pursuant to State law or Executive | ||||||
17 | Order; | ||||||
18 | (2) federal funds received by the Department of Central | ||||||
19 | Management Services (the "Department") as a result of | ||||||
20 | expenditures from the Fund; | ||||||
21 | (3) interest earned on moneys in the Fund; and | ||||||
22 | (4) receipts or inter-fund transfers resulting from | ||||||
23 | billings issued by the Department to State agencies for the | ||||||
24 | cost of professional services rendered by the Department | ||||||
25 | that are not compensated through the specific fund |
| |||||||
| |||||||
1 | transfers authorized by this Section. | ||||||
2 | (b) Moneys in the Fund may be used by the Department for | ||||||
3 | reimbursement or payment for: | ||||||
4 | (1) providing professional services to State agencies | ||||||
5 | or other State entities; | ||||||
6 | (2) rendering other services to State agencies at the | ||||||
7 | Governor's direction or to other State entities upon | ||||||
8 | agreement between the Director of Central Management | ||||||
9 | Services and the appropriate official or governing body of | ||||||
10 | the other State entity; or | ||||||
11 | (3) providing for payment of administrative and other | ||||||
12 | expenses incurred by the Department in providing | ||||||
13 | professional services. | ||||||
14 | Beginning in fiscal year 2021, moneys in the Fund may also | ||||||
15 | be appropriated to and used by the Executive Ethics Commission | ||||||
16 | for oversight and administration and by the Chief Procurement | ||||||
17 | Officer for general services and operation of the BidBuy system | ||||||
18 | previously administered by the Department. | ||||||
19 | (c) State agencies or other State entities may direct the | ||||||
20 | Comptroller to process inter-fund
transfers or make payment | ||||||
21 | through the voucher and warrant process to the Professional | ||||||
22 | Services Fund in satisfaction of billings issued under | ||||||
23 | subsection (a) of this Section. | ||||||
24 | (d) Reconciliation. For the fiscal year beginning on July | ||||||
25 | 1, 2004 only, the Director of Central Management Services (the | ||||||
26 | "Director") shall order that each State agency's payments and |
| |||||||
| |||||||
1 | transfers made to the Fund be reconciled with actual Fund costs | ||||||
2 | for professional services provided by the Department on no less | ||||||
3 | than an annual basis. The Director may require reports from | ||||||
4 | State agencies as deemed necessary to perform this | ||||||
5 | reconciliation. | ||||||
6 | (e) (Blank). The following amounts are authorized for | ||||||
7 | transfer into the
Professional Services Fund for the fiscal | ||||||
8 | year beginning July 1, 2004: | ||||||
9 | General Revenue Fund $5,440,431 | ||||||
10 | Road Fund $814,468 | ||||||
11 | Motor Fuel Tax Fund $263,500 | ||||||
12 | Child Support Administrative Fund $234,013 | ||||||
13 | Professions Indirect Cost Fund $276,800 | ||||||
14 | Capital Development Board Revolving Fund $207,610 | ||||||
15 | Bank & Trust Company Fund $200,214 | ||||||
16 | State Lottery Fund $193,691 | ||||||
17 | Insurance Producer Administration Fund $174,672 | ||||||
18 | Insurance Financial Regulation Fund $168,327 | ||||||
19 | Illinois Clean Water Fund $124,675 | ||||||
20 | Clean Air Act (CAA) Permit Fund $91,803 | ||||||
21 | Statistical Services Revolving Fund $90,959 | ||||||
22 | Financial Institution Fund $109,428 | ||||||
23 | Horse Racing Fund $71,127 | ||||||
24 | Health Insurance Reserve Fund $66,577 | ||||||
25 | Solid Waste Management Fund $61,081 | ||||||
26 | Guardianship and Advocacy Fund $1,068 |
| |||||||
| |||||||
1 | Agricultural Premium Fund $493 | ||||||
2 | Wildlife and Fish Fund $247 | ||||||
3 | Radiation Protection Fund $33,277 | ||||||
4 | Nuclear Safety Emergency Preparedness Fund $25,652 | ||||||
5 | Tourism Promotion Fund $6,814
| ||||||
6 | All of these transfers shall be made on July 1, 2004, or as | ||||||
7 | soon thereafter as practical. These transfers shall be made | ||||||
8 | notwithstanding any other provision of State law to the | ||||||
9 | contrary.
| ||||||
10 | (e-5) (Blank). Notwithstanding any other provision of | ||||||
11 | State law to the contrary, on or after July 1, 2005 and through | ||||||
12 | June 30, 2006, in addition to any other transfers that may be | ||||||
13 | provided for by law, at the direction of and upon notification | ||||||
14 | from the Director of Central Management Services, the State | ||||||
15 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
16 | amounts into the Professional Services Fund from the designated | ||||||
17 | funds not exceeding the following totals:
| ||||||
18 | Food and Drug Safety Fund $3,249 | ||||||
19 | Financial Institution Fund $12,942 | ||||||
20 | General Professions Dedicated Fund $8,579 | ||||||
21 | Illinois Department of Agriculture | ||||||
22 | Laboratory
Services Revolving Fund $1,963 | ||||||
23 | Illinois Veterans' Rehabilitation Fund $11,275 | ||||||
24 | State Boating Act Fund $27,000 | ||||||
25 | State Parks Fund $22,007 | ||||||
26 | Agricultural Premium Fund $59,483 |
| |||||||
| |||||||
1 | Fire Prevention Fund $29,862 | ||||||
2 | Mental Health Fund $78,213 | ||||||
3 | Illinois State Pharmacy Disciplinary Fund $2,744 | ||||||
4 | Radiation Protection Fund $16,034 | ||||||
5 | Solid Waste Management Fund $37,669 | ||||||
6 | Illinois Gaming Law Enforcement Fund $7,260 | ||||||
7 | Subtitle D Management Fund $4,659 | ||||||
8 | Illinois State Medical Disciplinary Fund $8,602 | ||||||
9 | Department of Children and | ||||||
10 | Family Services Training Fund $29,906 | ||||||
11 | Facility Licensing Fund $1,083 | ||||||
12 | Youth Alcoholism and Substance | ||||||
13 | Abuse Prevention Fund $2,783 | ||||||
14 | Plugging and Restoration Fund $1,105 | ||||||
15 | State Crime Laboratory Fund $1,353 | ||||||
16 | Motor Vehicle Theft Prevention Trust Fund $9,190 | ||||||
17 | Weights and Measures Fund $4,932 | ||||||
18 | Solid Waste Management Revolving | ||||||
19 | Loan Fund $2,735 | ||||||
20 | Illinois School Asbestos Abatement Fund $2,166 | ||||||
21 | Violence Prevention Fund $5,176 | ||||||
22 | Capital Development Board Revolving Fund $14,777 | ||||||
23 | DCFS Children's Services Fund $1,256,594 | ||||||
24 | State Police DUI Fund $1,434 | ||||||
25 | Illinois Health Facilities Planning Fund $3,191 | ||||||
26 | Emergency Public Health Fund $7,996 |
| |||||||
| |||||||
1 | Fair and Exposition Fund $3,732 | ||||||
2 | Nursing Dedicated and Professional Fund $5,792 | ||||||
3 | Optometric Licensing and Disciplinary Board Fund $1,032 | ||||||
4 | Underground Resources Conservation Enforcement Fund $1,221 | ||||||
5 | State Rail Freight Loan Repayment Fund $6,434 | ||||||
6 | Drunk and Drugged Driving Prevention Fund $5,473 | ||||||
7 | Illinois Affordable Housing Trust Fund $118,222 | ||||||
8 | Community Water Supply Laboratory Fund $10,021 | ||||||
9 | Used Tire Management Fund $17,524 | ||||||
10 | Natural Areas Acquisition Fund $15,501 | ||||||
11 | Open Space Lands Acquisition | ||||||
12 | and Development Fund $49,105 | ||||||
13 | Working Capital Revolving Fund $126,344 | ||||||
14 | State Garage Revolving Fund $92,513 | ||||||
15 | Statistical Services Revolving Fund $181,949 | ||||||
16 | Paper and Printing Revolving Fund $3,632 | ||||||
17 | Air Transportation Revolving Fund $1,969 | ||||||
18 | Communications Revolving Fund $304,278 | ||||||
19 | Environmental Laboratory Certification Fund $1,357 | ||||||
20 | Public Health Laboratory Services Revolving Fund $5,892 | ||||||
21 | Provider Inquiry Trust Fund $1,742 | ||||||
22 | Lead Poisoning Screening, | ||||||
23 | Prevention, and Abatement Fund $8,200 | ||||||
24 | Drug Treatment Fund $14,028 | ||||||
25 | Feed Control Fund $2,472 | ||||||
26 | Plumbing Licensure and Program Fund $3,521 |
| |||||||
| |||||||
1 | Insurance Premium Tax Refund Fund $7,872 | ||||||
2 | Tax Compliance and Administration Fund $5,416 | ||||||
3 | Appraisal Administration Fund $2,924 | ||||||
4 | Trauma Center Fund $40,139 | ||||||
5 | Alternate Fuels Fund $1,467 | ||||||
6 | Illinois State Fair Fund $13,844 | ||||||
7 | State Asset Forfeiture Fund $8,210 | ||||||
8 | Federal Asset Forfeiture Fund $6,471 | ||||||
9 | Department of Corrections Reimbursement | ||||||
10 | and Education Fund $78,965 | ||||||
11 | Health Facility Plan Review Fund $3,444 | ||||||
12 | LEADS Maintenance Fund $6,075 | ||||||
13 | State Offender DNA Identification | ||||||
14 | System Fund $1,712 | ||||||
15 | Illinois Historic Sites Fund $4,511 | ||||||
16 | Public Pension Regulation Fund $2,313 | ||||||
17 | Workforce, Technology, and Economic | ||||||
18 | Development Fund $5,357 | ||||||
19 | Renewable Energy Resources Trust Fund $29,920 | ||||||
20 | Energy Efficiency Trust Fund $8,368 | ||||||
21 | Pesticide Control Fund $6,687 | ||||||
22 | Conservation 2000 Fund $30,764 | ||||||
23 | Wireless Carrier Reimbursement Fund $91,024 | ||||||
24 | International Tourism Fund $13,057 | ||||||
25 | Public Transportation Fund $701,837 | ||||||
26 | Horse Racing Fund $18,589 |
| |||||||
| |||||||
1 | Death Certificate Surcharge Fund $1,901 | ||||||
2 | State Police Wireless Service | ||||||
3 | Emergency Fund $1,012 | ||||||
4 | Downstate Public Transportation Fund $112,085 | ||||||
5 | Motor Carrier Safety Inspection Fund $6,543 | ||||||
6 | State Police Whistleblower Reward | ||||||
7 | and Protection Fund $1,894 | ||||||
8 | Illinois Standardbred Breeders Fund $4,412 | ||||||
9 | Illinois Thoroughbred Breeders Fund $6,635 | ||||||
10 | Illinois Clean Water Fund $17,579 | ||||||
11 | Independent Academic Medical Center Fund $5,611 | ||||||
12 | Child Support Administrative Fund $432,527 | ||||||
13 | Corporate Headquarters Relocation | ||||||
14 | Assistance Fund $4,047 | ||||||
15 | Local Initiative Fund $58,762 | ||||||
16 | Tourism Promotion Fund $88,072 | ||||||
17 | Digital Divide Elimination Fund $11,593 | ||||||
18 | Presidential Library and Museum Operating Fund $4,624 | ||||||
19 | Metro-East Public Transportation Fund $47,787 | ||||||
20 | Medical Special Purposes Trust Fund $11,779 | ||||||
21 | Dram Shop Fund $11,317 | ||||||
22 | Illinois State Dental Disciplinary Fund $1,986 | ||||||
23 | Hazardous Waste Research Fund $1,333 | ||||||
24 | Real Estate License Administration Fund $10,886 | ||||||
25 | Traffic and Criminal Conviction | ||||||
26 | Surcharge Fund $44,798 |
| |||||||
| |||||||
1 | Criminal Justice Information | ||||||
2 | Systems Trust Fund $5,693 | ||||||
3 | Design Professionals Administration | ||||||
4 | and Investigation Fund $2,036 | ||||||
5 | State Surplus Property Revolving Fund $6,829 | ||||||
6 | Illinois Forestry Development Fund $7,012 | ||||||
7 | State Police Services Fund $47,072 | ||||||
8 | Youth Drug Abuse Prevention Fund $1,299 | ||||||
9 | Metabolic Screening and Treatment Fund $15,947 | ||||||
10 | Insurance Producer Administration Fund $30,870 | ||||||
11 | Coal Technology Development Assistance Fund $43,692 | ||||||
12 | Rail Freight Loan Repayment Fund $1,016 | ||||||
13 | Low-Level Radioactive Waste | ||||||
14 | Facility
Development and Operation Fund $1,989 | ||||||
15 | Environmental Protection Permit and Inspection Fund $32,125 | ||||||
16 | Park and Conservation Fund $41,038 | ||||||
17 | Local Tourism Fund $34,492 | ||||||
18 | Illinois Capital Revolving Loan Fund $10,624 | ||||||
19 | Illinois Equity Fund $1,929 | ||||||
20 | Large Business Attraction Fund $5,554 | ||||||
21 | Illinois Beach Marina Fund $5,053 | ||||||
22 | International and Promotional Fund $1,466 | ||||||
23 | Public Infrastructure Construction | ||||||
24 | Loan Revolving Fund $3,111 | ||||||
25 | Insurance Financial Regulation Fund $42,575 | ||||||
26 | Total
$4,975,487
|
| |||||||
| |||||||
1 | (e-7) (Blank). Notwithstanding any other provision of | ||||||
2 | State law to the contrary, on or after July 1, 2006 and through | ||||||
3 | June 30, 2007, in addition to any other transfers that may be | ||||||
4 | provided for by law, at the direction of and upon notification | ||||||
5 | from the Director of Central Management Services, the State | ||||||
6 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
7 | amounts into the Professional Services Fund from the designated | ||||||
8 | funds not exceeding the following totals: | ||||||
9 | Food and Drug Safety Fund $3,300 | ||||||
10 | Financial Institution Fund $13,000 | ||||||
11 | General Professions Dedicated Fund $8,600 | ||||||
12 | Illinois Department of Agriculture | ||||||
13 | Laboratory Services Revolving Fund $2,000 | ||||||
14 | Illinois Veterans' Rehabilitation Fund $11,300 | ||||||
15 | State Boating Act Fund $27,200 | ||||||
16 | State Parks Fund $22,100 | ||||||
17 | Agricultural Premium Fund $59,800 | ||||||
18 | Fire Prevention Fund $30,000 | ||||||
19 | Mental Health Fund $78,700 | ||||||
20 | Illinois State Pharmacy Disciplinary Fund $2,800 | ||||||
21 | Radiation Protection Fund $16,100 | ||||||
22 | Solid Waste Management Fund $37,900 | ||||||
23 | Illinois Gaming Law Enforcement Fund $7,300 | ||||||
24 | Subtitle D Management Fund $4,700 | ||||||
25 | Illinois State Medical Disciplinary Fund $8,700 | ||||||
26 | Facility Licensing Fund $1,100 |
| |||||||
| |||||||
1 | Youth Alcoholism and | ||||||
2 | Substance Abuse Prevention Fund $2,800 | ||||||
3 | Plugging and Restoration Fund $1,100 | ||||||
4 | State Crime Laboratory Fund $1,400 | ||||||
5 | Motor Vehicle Theft Prevention Trust Fund $9,200 | ||||||
6 | Weights and Measures Fund $5,000 | ||||||
7 | Illinois School Asbestos Abatement Fund $2,200 | ||||||
8 | Violence Prevention Fund $5,200 | ||||||
9 | Capital Development Board Revolving Fund $14,900 | ||||||
10 | DCFS Children's Services Fund $1,294,000 | ||||||
11 | State Police DUI Fund $1,400 | ||||||
12 | Illinois Health Facilities Planning Fund $3,200 | ||||||
13 | Emergency Public Health Fund $8,000 | ||||||
14 | Fair and Exposition Fund $3,800 | ||||||
15 | Nursing Dedicated and Professional Fund $5,800 | ||||||
16 | Optometric Licensing and Disciplinary Board Fund $1,000 | ||||||
17 | Underground Resources Conservation | ||||||
18 | Enforcement Fund $1,200 | ||||||
19 | State Rail Freight Loan Repayment Fund $6,500 | ||||||
20 | Drunk and Drugged Driving Prevention Fund $5,500 | ||||||
21 | Illinois Affordable Housing Trust Fund $118,900 | ||||||
22 | Community Water Supply Laboratory Fund $10,100 | ||||||
23 | Used Tire Management Fund $17,600 | ||||||
24 | Natural Areas Acquisition Fund $15,600 | ||||||
25 | Open Space Lands Acquisition | ||||||
26 | and Development Fund $49,400 |
| |||||||
| |||||||
1 | Working Capital Revolving Fund $127,100 | ||||||
2 | State Garage Revolving Fund $93,100 | ||||||
3 | Statistical Services Revolving Fund $183,000 | ||||||
4 | Paper and Printing Revolving Fund $3,700 | ||||||
5 | Air Transportation Revolving Fund $2,000 | ||||||
6 | Communications Revolving Fund $306,100 | ||||||
7 | Environmental Laboratory Certification Fund $1,400 | ||||||
8 | Public Health Laboratory Services | ||||||
9 | Revolving Fund $5,900 | ||||||
10 | Provider Inquiry Trust Fund $1,800 | ||||||
11 | Lead Poisoning Screening, Prevention, | ||||||
12 | and Abatement Fund $8,200 | ||||||
13 | Drug Treatment Fund $14,100 | ||||||
14 | Feed Control Fund $2,500 | ||||||
15 | Plumbing Licensure and Program Fund $3,500 | ||||||
16 | Insurance Premium Tax Refund Fund $7,900 | ||||||
17 | Tax Compliance and Administration Fund $5,400 | ||||||
18 | Appraisal Administration Fund $2,900 | ||||||
19 | Trauma Center Fund $40,400 | ||||||
20 | Alternate Fuels Fund $1,500 | ||||||
21 | Illinois State Fair Fund $13,900 | ||||||
22 | State Asset Forfeiture Fund $8,300 | ||||||
23 | Department of Corrections | ||||||
24 | Reimbursement and Education Fund $79,400 | ||||||
25 | Health Facility Plan Review Fund $3,500 | ||||||
26 | LEADS Maintenance Fund $6,100 |
| |||||||
| |||||||
1 | State Offender DNA Identification System Fund $1,700 | ||||||
2 | Illinois Historic Sites Fund $4,500 | ||||||
3 | Public Pension Regulation Fund $2,300 | ||||||
4 | Workforce, Technology, and Economic | ||||||
5 | Development Fund $5,400 | ||||||
6 | Renewable Energy Resources Trust Fund $30,100 | ||||||
7 | Energy Efficiency Trust Fund $8,400 | ||||||
8 | Pesticide Control Fund $6,700 | ||||||
9 | Conservation 2000 Fund $30,900 | ||||||
10 | Wireless Carrier Reimbursement Fund $91,600 | ||||||
11 | International Tourism Fund $13,100 | ||||||
12 | Public Transportation Fund $705,900 | ||||||
13 | Horse Racing Fund $18,700 | ||||||
14 | Death Certificate Surcharge Fund $1,900 | ||||||
15 | State Police Wireless Service Emergency Fund $1,000 | ||||||
16 | Downstate Public Transportation Fund $112,700 | ||||||
17 | Motor Carrier Safety Inspection Fund $6,600 | ||||||
18 | State Police Whistleblower | ||||||
19 | Reward and Protection Fund $1,900 | ||||||
20 | Illinois Standardbred Breeders Fund $4,400 | ||||||
21 | Illinois Thoroughbred Breeders Fund $6,700 | ||||||
22 | Illinois Clean Water Fund $17,700 | ||||||
23 | Child Support Administrative Fund $435,100 | ||||||
24 | Tourism Promotion Fund $88,600 | ||||||
25 | Digital Divide Elimination Fund $11,700 | ||||||
26 | Presidential Library and Museum Operating Fund $4,700 |
| |||||||
| |||||||
1 | Metro-East Public Transportation Fund $48,100 | ||||||
2 | Medical Special Purposes Trust Fund $11,800 | ||||||
3 | Dram Shop Fund $11,400 | ||||||
4 | Illinois State Dental Disciplinary Fund $2,000 | ||||||
5 | Hazardous Waste Research Fund $1,300 | ||||||
6 | Real Estate License Administration Fund $10,900 | ||||||
7 | Traffic and Criminal Conviction Surcharge Fund $45,100 | ||||||
8 | Criminal Justice Information Systems Trust Fund $5,700 | ||||||
9 | Design Professionals Administration | ||||||
10 | and Investigation Fund $2,000 | ||||||
11 | State Surplus Property Revolving Fund $6,900 | ||||||
12 | State Police Services Fund $47,300 | ||||||
13 | Youth Drug Abuse Prevention Fund $1,300 | ||||||
14 | Metabolic Screening and Treatment Fund $16,000 | ||||||
15 | Insurance Producer Administration Fund $31,100 | ||||||
16 | Coal Technology Development Assistance Fund $43,900 | ||||||
17 | Low-Level Radioactive Waste Facility | ||||||
18 | Development and Operation Fund $2,000 | ||||||
19 | Environmental Protection Permit | ||||||
20 | and Inspection Fund $32,300 | ||||||
21 | Park and Conservation Fund $41,300 | ||||||
22 | Local Tourism Fund $34,700 | ||||||
23 | Illinois Capital Revolving Loan Fund $10,700 | ||||||
24 | Illinois Equity Fund $1,900 | ||||||
25 | Large Business Attraction Fund $5,600 | ||||||
26 | Illinois Beach Marina Fund $5,100 |
| |||||||
| |||||||
1 | International and Promotional Fund $1,500 | ||||||
2 | Public Infrastructure Construction | ||||||
3 | Loan Revolving Fund $3,100 | ||||||
4 | Insurance Financial Regulation Fund $42,800
| ||||||
5 | Total $4,918,200
| ||||||
6 | (e-10) (Blank). Notwithstanding any other provision of | ||||||
7 | State law to the contrary and in addition to any other | ||||||
8 | transfers that may be provided for by law, on the first day of | ||||||
9 | each calendar quarter of the fiscal year beginning July 1, | ||||||
10 | 2005, or as soon as may be practical thereafter, the State | ||||||
11 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
12 | from each designated fund into the Professional Services Fund | ||||||
13 | amounts equal to one-fourth of each of the following totals:
| ||||||
14 | General Revenue Fund $4,440,000 | ||||||
15 | Road Fund $5,324,411 | ||||||
16 | Total $9,764,411
| ||||||
17 | (e-15) (Blank). Notwithstanding any other provision of | ||||||
18 | State law to the contrary and in addition to any other | ||||||
19 | transfers that may be provided for by law, the State | ||||||
20 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
21 | from the funds specified into the Professional Services Fund | ||||||
22 | according to the schedule specified herein as follows:
| ||||||
23 | General Revenue Fund $4,466,000
| ||||||
24 | Road Fund $5,355,500
| ||||||
25 | Total $9,821,500
| ||||||
26 | One-fourth of the specified amount shall be transferred on |
| |||||||
| |||||||
1 | each of July 1 and October 1, 2006, or as soon as may be | ||||||
2 | practical thereafter, and one-half of the specified amount | ||||||
3 | shall be transferred on January 1, 2007, or as soon as may be | ||||||
4 | practical thereafter.
| ||||||
5 | (e-20) (Blank). Notwithstanding any other provision of | ||||||
6 | State law to the contrary, on or after July 1, 2010 and through | ||||||
7 | June 30, 2011, in addition to any other transfers that may be | ||||||
8 | provided for by law, at the direction of and upon notification | ||||||
9 | from the Director of Central Management Services, the State | ||||||
10 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
11 | amounts into the Professional Services Fund from the designated | ||||||
12 | funds not exceeding the following totals: | ||||||
13 | Grade Crossing Protection Fund $55,300 | ||||||
14 | Financial Institution Fund $10,000 | ||||||
15 | General Professions Dedicated Fund $11,600 | ||||||
16 | Illinois Veterans' Rehabilitation Fund $10,800 | ||||||
17 | State Boating Act Fund $23,500 | ||||||
18 | State Parks Fund $21,200 | ||||||
19 | Agricultural Premium Fund $55,400 | ||||||
20 | Fire Prevention Fund $46,100 | ||||||
21 | Mental Health Fund $45,200 | ||||||
22 | Illinois State Pharmacy Disciplinary Fund $300 | ||||||
23 | Radiation Protection Fund $12,900 | ||||||
24 | Solid Waste Management Fund $48,100 | ||||||
25 | Illinois Gaming Law Enforcement Fund $2,900 | ||||||
26 | Subtitle D Management Fund $6,300 |
| |||||||
| |||||||
1 | Illinois State Medical Disciplinary Fund $9,200 | ||||||
2 | Weights and Measures Fund $6,700 | ||||||
3 | Violence Prevention Fund $4,000 | ||||||
4 | Capital Development Board Revolving Fund $7,900 | ||||||
5 | DCFS Children's Services Fund $804,800 | ||||||
6 | Illinois Health Facilities Planning Fund $4,000 | ||||||
7 | Emergency Public Health Fund $7,600 | ||||||
8 | Nursing Dedicated and Professional Fund $5,600 | ||||||
9 | State Rail Freight Loan Repayment Fund $1,700 | ||||||
10 | Drunk and Drugged Driving Prevention Fund $4,600 | ||||||
11 | Community Water Supply Laboratory Fund $3,100 | ||||||
12 | Used Tire Management Fund $15,200 | ||||||
13 | Natural Areas Acquisition Fund $33,400 | ||||||
14 | Open Space Lands Acquisition | ||||||
15 | and Development Fund $62,100 | ||||||
16 | Working Capital Revolving Fund $91,700 | ||||||
17 | State Garage Revolving Fund $89,600 | ||||||
18 | Statistical Services Revolving Fund $277,700 | ||||||
19 | Communications Revolving Fund $248,100 | ||||||
20 | Facilities Management Revolving Fund $472,600 | ||||||
21 | Public Health Laboratory Services | ||||||
22 | Revolving Fund $5,900 | ||||||
23 | Lead Poisoning Screening, Prevention, | ||||||
24 | and Abatement Fund $7,900 | ||||||
25 | Drug Treatment Fund $8,700 | ||||||
26 | Tax Compliance and Administration Fund $8,300 |
| |||||||
| |||||||
1 | Trauma Center Fund $34,800 | ||||||
2 | Illinois State Fair Fund $12,700 | ||||||
3 | Department of Corrections | ||||||
4 | Reimbursement and Education Fund $77,600 | ||||||
5 | Illinois Historic Sites Fund $4,200 | ||||||
6 | Pesticide Control Fund $7,000 | ||||||
7 | Partners for Conservation Fund $25,000 | ||||||
8 | International Tourism Fund $14,100 | ||||||
9 | Horse Racing Fund $14,800 | ||||||
10 | Motor Carrier Safety Inspection Fund $4,500 | ||||||
11 | Illinois Standardbred Breeders Fund $3,400 | ||||||
12 | Illinois Thoroughbred Breeders Fund $5,200 | ||||||
13 | Illinois Clean Water Fund $19,400 | ||||||
14 | Child Support Administrative Fund $398,000 | ||||||
15 | Tourism Promotion Fund $75,300 | ||||||
16 | Digital Divide Elimination Fund $11,800 | ||||||
17 | Presidential Library and Museum Operating Fund $25,900 | ||||||
18 | Medical Special Purposes Trust Fund $10,800 | ||||||
19 | Dram Shop Fund $12,700 | ||||||
20 | Cycle Rider Safety Training Fund $7,100 | ||||||
21 | State Police Services Fund $43,600 | ||||||
22 | Metabolic Screening and Treatment Fund $23,900 | ||||||
23 | Insurance Producer Administration Fund $16,800 | ||||||
24 | Coal Technology Development Assistance Fund $43,700 | ||||||
25 | Environmental Protection Permit | ||||||
26 | and Inspection Fund $21,600 |
| |||||||
| |||||||
1 | Park and Conservation Fund $38,100 | ||||||
2 | Local Tourism Fund $31,800 | ||||||
3 | Illinois Capital Revolving Loan Fund $5,800 | ||||||
4 | Large Business Attraction Fund $300 | ||||||
5 | Adeline Jay Geo-Karis Illinois | ||||||
6 | Beach Marina Fund $5,000 | ||||||
7 | Insurance Financial Regulation Fund $23,000 | ||||||
8 | Total $3,547,900 | ||||||
9 | (e-25) (Blank). Notwithstanding any other provision of | ||||||
10 | State law to the contrary and in addition to any other | ||||||
11 | transfers that may be provided for by law, the State | ||||||
12 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
13 | from the funds specified into the Professional Services Fund | ||||||
14 | according to the schedule specified as follows: | ||||||
15 | General Revenue Fund $4,600,000 | ||||||
16 | Road Fund $4,852,500 | ||||||
17 | Total $9,452,500 | ||||||
18 | One fourth of the specified amount shall be transferred on | ||||||
19 | each of July 1 and October 1, 2010, or as soon as may be | ||||||
20 | practical thereafter, and one half of the specified amount | ||||||
21 | shall be transferred on January 1, 2011, or as soon as may be | ||||||
22 | practical thereafter. | ||||||
23 | (e-30) (Blank). Notwithstanding any other provision of | ||||||
24 | State law to the contrary and in addition to any other | ||||||
25 | transfers that may be provided for by law, the State | ||||||
26 | Comptroller shall direct and the State Treasurer shall transfer |
| |||||||
| |||||||
1 | from the funds specified into the Professional Services Fund | ||||||
2 | according to the schedule specified as follows: | ||||||
3 | General Revenue Fund $4,600,000 | ||||||
4 | One-fourth of the specified amount shall be transferred on | ||||||
5 | each of July 1 and October 1, 2011, or as soon as may be | ||||||
6 | practical thereafter, and one-half of the specified amount | ||||||
7 | shall be transferred on January 1, 2012, or as soon as may be | ||||||
8 | practical thereafter. | ||||||
9 | (e-35) (Blank). Notwithstanding any other provision of | ||||||
10 | State law to the contrary, on or after July 1, 2013 and through | ||||||
11 | June 30, 2014, in addition to any other transfers that may be | ||||||
12 | provided for by law, at the direction of and upon notification | ||||||
13 | from the Director of Central Management Services, the State | ||||||
14 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
15 | amounts into the Professional Services Fund from the designated | ||||||
16 | funds not exceeding the following totals: | ||||||
17 | Financial Institution Fund $2,500 | ||||||
18 | General Professions Dedicated Fund $2,000 | ||||||
19 | Illinois Veterans' Rehabilitation Fund $2,300 | ||||||
20 | State Boating Act Fund $5,500 | ||||||
21 | State Parks Fund $4,800 | ||||||
22 | Agricultural Premium Fund $9,900 | ||||||
23 | Fire Prevention Fund $10,300 | ||||||
24 | Mental Health Fund $14,000 | ||||||
25 | Illinois State Pharmacy Disciplinary Fund $600 | ||||||
26 | Radiation Protection Fund $3,400 |
| |||||||
| |||||||
1 | Solid Waste Management Fund $7,600 | ||||||
2 | Illinois Gaming Law Enforcement Fund $800 | ||||||
3 | Subtitle D Management Fund $700 | ||||||
4 | Illinois State Medical Disciplinary Fund $2,000 | ||||||
5 | Weights and Measures Fund $20,300 | ||||||
6 | ICJIA Violence Prevention Fund $900 | ||||||
7 | Capital Development Board Revolving Fund $3,100 | ||||||
8 | DCFS Children's Services Fund $175,500 | ||||||
9 | Illinois Health Facilities Planning Fund $800 | ||||||
10 | Emergency Public Health Fund $1,400 | ||||||
11 | Nursing Dedicated and Professional Fund $1,200 | ||||||
12 | State Rail Freight Loan Repayment Fund $2,300 | ||||||
13 | Drunk and Drugged Driving Prevention Fund $800 | ||||||
14 | Community Water Supply Laboratory Fund $500 | ||||||
15 | Used Tire Management Fund $2,700 | ||||||
16 | Natural Areas Acquisition Fund $3,000 | ||||||
17 | Open Space Lands Acquisition and Development Fund $7,300 | ||||||
18 | Working Capital Revolving Fund $22,900 | ||||||
19 | State Garage Revolving Fund $22,100 | ||||||
20 | Statistical Services Revolving Fund $67,100 | ||||||
21 | Communications Revolving Fund $56,900 | ||||||
22 | Facilities Management Revolving Fund $84,400 | ||||||
23 | Public Health Laboratory Services Revolving Fund $300 | ||||||
24 | Lead Poisoning Screening, Prevention, and | ||||||
25 | Abatement Fund $1,300 | ||||||
26 | Tax Compliance and Administration Fund $1,700 |
| |||||||
| |||||||
1 | Illinois State Fair Fund $2,300 | ||||||
2 | Department of Corrections
Reimbursement | ||||||
3 | and Education Fund $14,700 | ||||||
4 | Illinois Historic Sites Fund $900 | ||||||
5 | Pesticide Control Fund $2,000 | ||||||
6 | Partners for Conservation Fund $3,300 | ||||||
7 | International Tourism Fund $1,200 | ||||||
8 | Horse Racing Fund $3,100 | ||||||
9 | Motor Carrier Safety Inspection Fund $1,000 | ||||||
10 | Illinois Thoroughbred Breeders Fund $1,000 | ||||||
11 | Illinois Clean Water Fund $7,400 | ||||||
12 | Child Support Administrative Fund $82,100 | ||||||
13 | Tourism Promotion Fund $15,200 | ||||||
14 | Presidential Library and Museum | ||||||
15 | Operating Fund $4,600 | ||||||
16 | Dram Shop Fund $3,200 | ||||||
17 | Cycle Rider Safety Training Fund $2,100 | ||||||
18 | State Police Services Fund $8,500 | ||||||
19 | Metabolic Screening and Treatment Fund $6,000 | ||||||
20 | Insurance Producer Administration Fund $6,700 | ||||||
21 | Coal Technology Development Assistance Fund $6,900 | ||||||
22 | Environmental Protection Permit | ||||||
23 | and Inspection Fund $3,800 | ||||||
24 | Park and Conservation Fund $7,500 | ||||||
25 | Local Tourism Fund $5,100 | ||||||
26 | Illinois Capital Revolving Loan Fund $400 |
| |||||||
| |||||||
1 | Adeline Jay Geo-Karis Illinois | ||||||
2 | Beach Marina Fund $500 | ||||||
3 | Insurance Financial Regulation Fund $8,200 | ||||||
4 | Total $740,600 | ||||||
5 | (e-40) (Blank). Notwithstanding any other provision of | ||||||
6 | State law to the contrary and in addition to any other | ||||||
7 | transfers that may be provided for by law, the State | ||||||
8 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
9 | from the funds specified into the Professional Services Fund | ||||||
10 | according to the schedule specified as follows: | ||||||
11 | General Revenue Fund $6,000,000 | ||||||
12 | Road Fund $1,161,700 | ||||||
13 | Total $7,161,700 | ||||||
14 | (e-45) (Blank). Notwithstanding any other provision of | ||||||
15 | State law to the contrary, on or after July 1, 2014 and through | ||||||
16 | June 30, 2015, in addition to any other transfers that may be | ||||||
17 | provided for by law, at the direction of and upon notification | ||||||
18 | from the Director of Central Management Services, the State | ||||||
19 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
20 | amounts into the Professional Services Fund from the designated | ||||||
21 | funds not exceeding the following totals: | ||||||
22 | Financial Institution Fund $2,500 | ||||||
23 | General Professions Dedicated Fund $2,000 | ||||||
24 | Illinois Veterans' Rehabilitation Fund $2,300 | ||||||
25 | State Boating Act Fund $5,500 | ||||||
26 | State Parks Fund $4,800 |
| |||||||
| |||||||
1 | Agricultural Premium Fund $9,900 | ||||||
2 | Fire Prevention Fund $10,300 | ||||||
3 | Mental Health Fund $14,000 | ||||||
4 | Illinois State Pharmacy Disciplinary Fund $600 | ||||||
5 | Radiation Protection Fund $3,400 | ||||||
6 | Solid Waste Management Fund $7,600 | ||||||
7 | Illinois Gaming Law Enforcement Fund $800 | ||||||
8 | Subtitle D Management Fund $700 | ||||||
9 | Illinois State Medical Disciplinary Fund $2,000 | ||||||
10 | Weights and Measures Fund $20,300 | ||||||
11 | ICJIA Violence Prevention Fund $900 | ||||||
12 | Capital Development Board Revolving Fund $3,100 | ||||||
13 | DCFS Children's Services Fund $175,500 | ||||||
14 | Illinois Health Facilities Planning Fund $800 | ||||||
15 | Emergency Public Health Fund $1,400 | ||||||
16 | Nursing Dedicated and Professional Fund $1,200 | ||||||
17 | State Rail Freight Loan Repayment Fund $2,300 | ||||||
18 | Drunk and Drugged Driving Prevention Fund $800 | ||||||
19 | Community Water Supply Laboratory Fund $500 | ||||||
20 | Used Tire Management Fund $2,700 | ||||||
21 | Natural Areas Acquisition Fund $3,000 | ||||||
22 | Open Space Lands Acquisition | ||||||
23 | and Development Fund $7,300 | ||||||
24 | Working Capital Revolving Fund $22,900 | ||||||
25 | State Garage Revolving Fund $22,100 | ||||||
26 | Statistical Services Revolving Fund $67,100 |
| |||||||
| |||||||
1 | Communications Revolving Fund $56,900 | ||||||
2 | Facilities Management Revolving Fund $84,400 | ||||||
3 | Public Health Laboratory Services | ||||||
4 | Revolving Fund $300 | ||||||
5 | Lead Poisoning Screening, Prevention, | ||||||
6 | and Abatement Fund $1,300 | ||||||
7 | Tax Compliance and Administration Fund $1,700 | ||||||
8 | Illinois State Fair Fund $2,300 | ||||||
9 | Department of Corrections | ||||||
10 | Reimbursement and Education Fund $14,700 | ||||||
11 | Illinois Historic Sites Fund $900 | ||||||
12 | Pesticide Control Fund $2,000 | ||||||
13 | Partners for Conservation Fund $3,300 | ||||||
14 | International Tourism Fund $1,200 | ||||||
15 | Horse Racing Fund $3,100 | ||||||
16 | Motor Carrier Safety Inspection Fund $1,000 | ||||||
17 | Illinois Thoroughbred Breeders Fund $1,000 | ||||||
18 | Illinois Clean Water Fund $7,400 | ||||||
19 | Child Support Administrative Fund $82,100 | ||||||
20 | Tourism Promotion Fund $15,200 | ||||||
21 | Presidential Library and Museum Operating Fund $4,600 | ||||||
22 | Dram Shop Fund $3,200 | ||||||
23 | Cycle Rider Safety Training Fund $2,100 | ||||||
24 | State Police Services Fund $8,500 | ||||||
25 | Metabolic Screening and Treatment Fund $6,000 | ||||||
26 | Insurance Producer Administration Fund $6,700 |
| |||||||
| |||||||
1 | Coal Technology Development Assistance Fund $6,900 | ||||||
2 | Environmental Protection Permit | ||||||
3 | and Inspection Fund $3,800 | ||||||
4 | Park and Conservation Fund $7,500 | ||||||
5 | Local Tourism Fund $5,100 | ||||||
6 | Illinois Capital Revolving Loan Fund $400 | ||||||
7 | Adeline Jay Geo-Karis Illinois | ||||||
8 | Beach Marina Fund $500 | ||||||
9 | Insurance Financial Regulation Fund $8,200 | ||||||
10 | Total $740,600 | ||||||
11 | (e-50) (Blank). Notwithstanding any other provision of | ||||||
12 | State law to the contrary and in addition to any other | ||||||
13 | transfers that may be provided for by law, the State | ||||||
14 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
15 | from the fund specified into the Professional Services Fund | ||||||
16 | according to the schedule specified as follows: | ||||||
17 | Road Fund $1,161,700 | ||||||
18 | One-fourth of the specified amount shall be transferred on | ||||||
19 | each of July 1 and October 1, 2014, or as soon as may be | ||||||
20 | practical thereafter, and one-half of the specified amount | ||||||
21 | shall be transferred on January 1, 2015, or as soon as may be | ||||||
22 | practical thereafter. | ||||||
23 | (f) The term "professional services" means services | ||||||
24 | rendered on behalf of State agencies and other State entities
| ||||||
25 | pursuant to Section 405-293 of the Department of Central | ||||||
26 | Management Services Law of the Civil Administrative Code of |
| |||||||
| |||||||
1 | Illinois.
| ||||||
2 | (Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13; | ||||||
3 | 98-674, eff. 6-30-14.)
| ||||||
4 | (30 ILCS 105/6z-70) | ||||||
5 | Sec. 6z-70. The Secretary of State Identification Security | ||||||
6 | and Theft Prevention Fund. | ||||||
7 | (a) The Secretary of State Identification Security and | ||||||
8 | Theft Prevention Fund is created as a special fund in the State | ||||||
9 | treasury. The Fund shall consist of any fund transfers, grants, | ||||||
10 | fees, or moneys from other sources received for the purpose of | ||||||
11 | funding identification security and theft prevention measures. | ||||||
12 | (b) All moneys in the Secretary of State Identification | ||||||
13 | Security and Theft Prevention Fund shall be used, subject to | ||||||
14 | appropriation, for any costs related to implementing | ||||||
15 | identification security and theft prevention measures. | ||||||
16 | (c) (Blank).
| ||||||
17 | (d) (Blank). | ||||||
18 | (e) (Blank). | ||||||
19 | (f) (Blank). | ||||||
20 | (g) (Blank). | ||||||
21 | (h) (Blank). | ||||||
22 | (i) (Blank). | ||||||
23 | (j) (Blank). | ||||||
24 | (k) (Blank). Notwithstanding any other provision of State | ||||||
25 | law to the contrary, on or after July 1, 2018, and until June |
| |||||||
| |||||||
1 | 30, 2019, in addition to any other transfers that may be | ||||||
2 | provided for by law, at the direction of and upon notification | ||||||
3 | of the Secretary of State, the State Comptroller shall direct | ||||||
4 | and the State Treasurer shall transfer amounts into the | ||||||
5 | Secretary of State Identification Security and Theft | ||||||
6 | Prevention Fund from the designated funds not exceeding the | ||||||
7 | following totals: | ||||||
8 | Division of Corporations Registered Limited | ||||||
9 | Liability Partnership Fund $287,000 | ||||||
10 | Securities Investors Education Fund $1,500,000 | ||||||
11 | Department of Business Services Special | ||||||
12 | Operations Fund $3,000,000 | ||||||
13 | Securities Audit and Enforcement Fund $3,500,000 | ||||||
14 | (l) Notwithstanding any other provision of State law to the | ||||||
15 | contrary, on or after July 1, 2019, and until June 30, 2020, in | ||||||
16 | addition to any other transfers that may be provided for by | ||||||
17 | law, at the direction of and upon notification of the Secretary | ||||||
18 | of State, the State Comptroller shall direct and the State | ||||||
19 | Treasurer shall transfer amounts into the Secretary of State | ||||||
20 | Identification Security and Theft Prevention Fund from the | ||||||
21 | designated funds not exceeding the following totals: | ||||||
22 | Division of Corporations Registered Limited | ||||||
23 | Liability Partnership Fund....................$287,000 | ||||||
24 | Securities Investors Education Fund.............$1,500,000 | ||||||
25 | Department of Business Services | ||||||
26 | Special Operations Fund.....................$3,000,000 |
| |||||||
| |||||||
1 | Securities Audit and Enforcement Fund...........$3,500,000 | ||||||
2 | (m) Notwithstanding any other provision of State law to the | ||||||
3 | contrary, on or after July 1, 2020, and until June 30, 2021, in | ||||||
4 | addition to any other transfers that may be provided for by | ||||||
5 | law, at the direction of and upon notification of the Secretary | ||||||
6 | of State, the State Comptroller shall direct and the State | ||||||
7 | Treasurer shall transfer amounts into the Secretary of State | ||||||
8 | Identification Security and Theft Prevention Fund from the | ||||||
9 | designated funds not exceeding the following totals: | ||||||
10 | Division of Corporations Registered Limited | ||||||
11 | Liability Partnership Fund ...................$287,000 | ||||||
12 | Securities Investors Education Fund ..............$1,500,000 | ||||||
13 | Department of Business Services Special | ||||||
14 | Operations Fund ............................$4,500,000 | ||||||
15 | Securities Audit and Enforcement Fund ..........$5,000,000 | ||||||
16 | Corporate Franchise Tax Refund Fund ............$3,000,000 | ||||||
17 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
18 | 101-10, eff. 6-5-19.)
| ||||||
19 | (30 ILCS 105/6z-100) | ||||||
20 | (Section scheduled to be repealed on July 1, 2020) | ||||||
21 | Sec. 6z-100. Capital Development Board Revolving Fund; | ||||||
22 | payments into and use. All monies received by the Capital | ||||||
23 | Development Board for publications or copies issued by the | ||||||
24 | Board, and all monies received for contract administration | ||||||
25 | fees, charges, or reimbursements owing to the Board shall be |
| |||||||
| |||||||
1 | deposited into a special fund known as the Capital Development | ||||||
2 | Board Revolving Fund, which is hereby created in the State | ||||||
3 | treasury. The monies in this Fund shall be used by the Capital | ||||||
4 | Development Board, as appropriated, for expenditures for | ||||||
5 | personal services, retirement, social security, contractual | ||||||
6 | services, legal services, travel, commodities, printing, | ||||||
7 | equipment, electronic data processing, or telecommunications. | ||||||
8 | For fiscal year 2021, the monies in this Fund may also be | ||||||
9 | appropriated to and used by the Executive Ethics Commission for | ||||||
10 | oversight and administration of the Chief Procurement Officer | ||||||
11 | responsible for capital procurement. Unexpended moneys in the | ||||||
12 | Fund shall not be transferred or allocated by the Comptroller | ||||||
13 | or Treasurer to any other fund, nor shall the Governor | ||||||
14 | authorize the transfer or allocation of those moneys to any | ||||||
15 | other fund. This Section is repealed July 1, 2021 2020 .
| ||||||
16 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
17 | 101-10, eff. 6-5-19.)
| ||||||
18 | (30 ILCS 105/6z-120 new) | ||||||
19 | Sec. 6z-120. Disaster Response and Recovery Fund. | ||||||
20 | (a) This subsection is declarative of existing law. The | ||||||
21 | Disaster Response and Recovery Fund is created as a State trust | ||||||
22 | fund in the State treasury for the purpose of receiving funds | ||||||
23 | from any sources, public or private, including federal sources, | ||||||
24 | to be used for costs of responding to and recovering from | ||||||
25 | disasters declared by the Governor and other emergencies. |
| |||||||
| |||||||
1 | Moneys in the Disaster Response and Recovery Fund may be | ||||||
2 | expended for qualifying purposes at the direction of the | ||||||
3 | Governor and in accordance with Sections 8 and 9 of the | ||||||
4 | Illinois Emergency Management Agency Act and the Emergency | ||||||
5 | Management Assistance Compact Act. | ||||||
6 | (b) Federal funds received by the State from the | ||||||
7 | Coronavirus Relief Fund established in Section 5001 of the | ||||||
8 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
9 | Act may be deposited into the Disaster Response and Recovery | ||||||
10 | Fund and accounted for separately from any other moneys in the | ||||||
11 | Fund. Such federal funds shall be transferred, distributed or | ||||||
12 | expended from the Disaster Response and Recovery Fund only for | ||||||
13 | purposes permitted in the federal Coronavirus Aid, Relief, and | ||||||
14 | Economic Security (CARES) Act and related federal guidance, and | ||||||
15 | as authorized by this Section. At any time, the Governor may | ||||||
16 | direct the transfer of any portion of such federal funds to the | ||||||
17 | State Coronavirus Urgent Remediation Emergency (State CURE) | ||||||
18 | Fund or the Local Coronavirus Urgent Remediation Emergency | ||||||
19 | (Local CURE) Fund for further use in accordance with the | ||||||
20 | purposes authorized in the federal Coronavirus Aid, Relief, and | ||||||
21 | Economic Security (CARES) Act, as it may be amended, and | ||||||
22 | related federal guidance.
| ||||||
23 | (30 ILCS 105/6z-121 new) | ||||||
24 | Sec. 6z-121. State Coronavirus Urgent Remediation | ||||||
25 | Emergency Fund. |
| |||||||
| |||||||
1 | (a) The State Coronavirus Urgent Remediation Emergency | ||||||
2 | (State CURE) Fund is created as a federal trust fund within the | ||||||
3 | State treasury. The State CURE Fund shall be held separate and | ||||||
4 | apart from all other funds in the State treasury. The State | ||||||
5 | CURE Fund is established: (1) to receive, directly or | ||||||
6 | indirectly, federal funds from the Coronavirus Relief Fund in | ||||||
7 | accordance with Section 5001 of the federal Coronavirus Aid, | ||||||
8 | Relief, and Economic Security (CARES) Act or from any other | ||||||
9 | federal fund pursuant to any other provision of federal law; | ||||||
10 | and (2) to provide for the transfer, distribution and | ||||||
11 | expenditure of such federal funds as permitted in the federal | ||||||
12 | Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||||||
13 | related federal guidance or any other federal law, and as | ||||||
14 | authorized by this Section. | ||||||
15 | (b) Federal funds received by the State from the | ||||||
16 | Coronavirus Relief Fund in accordance with Section 5001 of the | ||||||
17 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
18 | Act, or any other federal funds received pursuant to any other | ||||||
19 | federal law, may be deposited, directly or indirectly, into the | ||||||
20 | State CURE Fund. | ||||||
21 | (c) All federal funds received into the State CURE Fund | ||||||
22 | from the Coronavirus Relief Fund may be transferred or expended | ||||||
23 | by the Illinois Emergency Management Agency at the direction of | ||||||
24 | the Governor for the specific purposes permitted by the federal | ||||||
25 | Coronavirus Aid, Relief, and Economic Security (CARES) Act, any | ||||||
26 | related regulations or federal guidance, and any terms and |
| |||||||
| |||||||
1 | conditions of the federal awards received by the State | ||||||
2 | thereunder. The State Comptroller shall direct and the State | ||||||
3 | Treasurer shall transfer, as directed by the governor in | ||||||
4 | writing, a portion of the federal funds received from the | ||||||
5 | Coronavirus Relief Fund or from any other federal fund pursuant | ||||||
6 | to any other provision of federal law may be transferred to the | ||||||
7 | Local Coronavirus Urgent Remediation Emergency (Local CURE) | ||||||
8 | Fund from time to time for the provision and administration of | ||||||
9 | grants to units of local government as permitted by the federal | ||||||
10 | Coronavirus Aid, Relief, and Economic Security (CARES) Act, any | ||||||
11 | related federal guidance, and any other additional federal law | ||||||
12 | that may provide authorization. Funds in the State CURE Fund | ||||||
13 | also may be transferred to other funds in the State treasury as | ||||||
14 | reimbursement for expenditures made from such other funds if | ||||||
15 | the expenditures are eligible for federal reimbursement under | ||||||
16 | Section 5001 of the federal Coronavirus Aid, Relief, and | ||||||
17 | Economic Security (CARES) Act and related federal guidance. | ||||||
18 | Funds in the State CURE Fund also may be expended directly on | ||||||
19 | expenditures eligible for federal reimbursement under Section | ||||||
20 | 5001 of the federal Coronavirus Aid, Relief, and Economic | ||||||
21 | Security (CARES) Act and related federal guidance. | ||||||
22 | (d) Once the General Assembly has enacted appropriations | ||||||
23 | from the State CURE Fund, the expenditure of funds from the | ||||||
24 | State CURE Fund shall be subject to appropriation by the | ||||||
25 | General Assembly, and shall be administered by the Illinois | ||||||
26 | Emergency Management Agency at the direction of the Governor. |
| |||||||
| |||||||
1 | The Illinois Emergency Management Agency, and other agencies as | ||||||
2 | named in appropriations, shall transfer, distribute or expend | ||||||
3 | the funds. The State Comptroller shall direct and the State | ||||||
4 | Treasurer shall transfer funds in the State CURE Fund to other | ||||||
5 | funds in the State treasury as reimbursement for expenditures | ||||||
6 | made from such other funds if the expenditures are eligible for | ||||||
7 | federal reimbursement under Section 5001 of the federal | ||||||
8 | Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||||||
9 | related federal guidance, as directed in writing by the | ||||||
10 | Governor. Additional funds that may be received from the | ||||||
11 | federal government from legislation enacted in response to the | ||||||
12 | impact of Coronavirus Disease 2019, including fiscal | ||||||
13 | stabilization payments that replace revenues lost due to | ||||||
14 | Coronavirus Disease 2019, The State Comptroller may direct and | ||||||
15 | the State Treasurer shall transfer in the manner authorized or | ||||||
16 | required by any related federal guidance, as directed in | ||||||
17 | writing by the Governor. | ||||||
18 | (e) Unexpended funds in the State CURE Fund shall be paid | ||||||
19 | back to the federal government at the direction of the | ||||||
20 | Governor.
| ||||||
21 | (30 ILCS 105/6z-122 new) | ||||||
22 | Sec. 6z-122. Local Coronavirus Urgent Remediation | ||||||
23 | Emergency Fund. | ||||||
24 | (a) The Local Coronavirus Urgent Remediation Emergency | ||||||
25 | Fund, or Local CURE Fund, is created as a federal trust fund |
| |||||||
| |||||||
1 | within the State treasury. The Local CURE Fund shall be held | ||||||
2 | separate and apart from all other funds of the State. The Local | ||||||
3 | CURE Fund is established: (1) to receive transfers from either | ||||||
4 | the Disaster Response and Recovery Fund or the State | ||||||
5 | Coronavirus Urgent Remediation Emergency (State CURE) Fund of | ||||||
6 | federal funds received by the State from the Coronavirus Relief | ||||||
7 | Fund in accordance with Section 5001 of the federal Coronavirus | ||||||
8 | Aid, Relief, and Economic Security (CARES) Act or pursuant to | ||||||
9 | any other provision of federal law; and (2) to provide for the | ||||||
10 | administration and payment of grants and expense | ||||||
11 | reimbursements to units of local government as permitted in the | ||||||
12 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
13 | Act and related federal guidance, as authorized by this | ||||||
14 | Section, and as authorized in the Department of Commerce and | ||||||
15 | Economic Opportunity Act. | ||||||
16 | (b) A portion of the funds received into either the | ||||||
17 | Disaster Response and Recovery Fund or the State CURE Fund from | ||||||
18 | the Coronavirus Relief Fund in accordance with Section 5001 of | ||||||
19 | the federal Coronavirus Aid, Relief, and Economic Security | ||||||
20 | (CARES) Act may be transferred into the Local CURE Fund from | ||||||
21 | time to time. Such funds transferred to the Local CURE Fund may | ||||||
22 | be used by the Department of Commerce and Economic Opportunity | ||||||
23 | only to provide for the awarding and administration and payment | ||||||
24 | of grants and expense reimbursements to units of local | ||||||
25 | government for the specific purposes permitted by the federal | ||||||
26 | Coronavirus Aid, Relief, and Economic Security (CARES) Act and |
| |||||||
| |||||||
1 | any related federal guidance, the terms and conditions of the | ||||||
2 | federal awards through which the funds are received by the | ||||||
3 | State, in accordance with the procedures established in this | ||||||
4 | Section, and as authorized in the Department of Commerce and | ||||||
5 | Economic Opportunity Act. | ||||||
6 | (c) Unless federal guidance expands the authorized uses, | ||||||
7 | the funds received by units of local government from the Local | ||||||
8 | CURE Fund may be used only to cover the costs of the units of | ||||||
9 | local government that (1) are necessary expenditures incurred | ||||||
10 | due to the public health emergency caused by the Coronavirus | ||||||
11 | Disease 2019, (2) were not accounted for in the budget of the | ||||||
12 | State or unit of local government most recently approved as of | ||||||
13 | March 27, 2020: and are incurred on or after March 1, 2020 and | ||||||
14 | before December 31, 2020; however, if new federal guidance or | ||||||
15 | new federal law expands authorized uses, then the funds may be | ||||||
16 | used for any other permitted purposes. | ||||||
17 | (d) The expenditure of funds from the Local CURE Fund shall | ||||||
18 | be subject to appropriation by the General Assembly. | ||||||
19 | (e) Unexpended funds in the Local CURE Fund shall be | ||||||
20 | transferred or paid back to the State CURE Fund at the | ||||||
21 | direction of the Governor.
| ||||||
22 | (30 ILCS 105/8.3) (from Ch. 127, par. 144.3) | ||||||
23 | Sec. 8.3. Money in the Road Fund shall, if and when the | ||||||
24 | State of
Illinois incurs any bonded indebtedness for the | ||||||
25 | construction of
permanent highways, be set aside and used for |
| |||||||
| |||||||
1 | the purpose of paying and
discharging annually the principal | ||||||
2 | and interest on that bonded
indebtedness then due and payable, | ||||||
3 | and for no other purpose. The
surplus, if any, in the Road Fund | ||||||
4 | after the payment of principal and
interest on that bonded | ||||||
5 | indebtedness then annually due shall be used as
follows: | ||||||
6 | first -- to pay the cost of administration of Chapters | ||||||
7 | 2 through 10 of
the Illinois Vehicle Code, except the cost | ||||||
8 | of administration of Articles I and
II of Chapter 3 of that | ||||||
9 | Code , and to pay the costs of the Executive Ethics | ||||||
10 | Commission for oversight and administration of the Chief | ||||||
11 | Procurement Officer for transportation ; and | ||||||
12 | secondly -- for expenses of the Department of | ||||||
13 | Transportation for
construction, reconstruction, | ||||||
14 | improvement, repair, maintenance,
operation, and | ||||||
15 | administration of highways in accordance with the
| ||||||
16 | provisions of laws relating thereto, or for any purpose | ||||||
17 | related or
incident to and connected therewith, including | ||||||
18 | the separation of grades
of those highways with railroads | ||||||
19 | and with highways and including the
payment of awards made | ||||||
20 | by the Illinois Workers' Compensation Commission under the | ||||||
21 | terms of
the Workers' Compensation Act or Workers' | ||||||
22 | Occupational Diseases Act for
injury or death of an | ||||||
23 | employee of the Division of Highways in the
Department of | ||||||
24 | Transportation; or for the acquisition of land and the
| ||||||
25 | erection of buildings for highway purposes, including the | ||||||
26 | acquisition of
highway right-of-way or for investigations |
| |||||||
| |||||||
1 | to determine the reasonably
anticipated future highway | ||||||
2 | needs; or for making of surveys, plans,
specifications and | ||||||
3 | estimates for and in the construction and maintenance
of | ||||||
4 | flight strips and of highways necessary to provide access | ||||||
5 | to military
and naval reservations, to defense industries | ||||||
6 | and defense-industry
sites, and to the sources of raw | ||||||
7 | materials and for replacing existing
highways and highway | ||||||
8 | connections shut off from general public use at
military | ||||||
9 | and naval reservations and defense-industry sites, or for | ||||||
10 | the
purchase of right-of-way, except that the State shall | ||||||
11 | be reimbursed in
full for any expense incurred in building | ||||||
12 | the flight strips; or for the
operating and maintaining of | ||||||
13 | highway garages; or for patrolling and
policing the public | ||||||
14 | highways and conserving the peace; or for the operating | ||||||
15 | expenses of the Department relating to the administration | ||||||
16 | of public transportation programs; or, during fiscal year | ||||||
17 | 2020 only, for the purposes of a grant not to exceed | ||||||
18 | $8,394,800 to the Regional Transportation Authority on | ||||||
19 | behalf of PACE for the purpose of ADA/Para-transit | ||||||
20 | expenses; or, during fiscal year 2021 only, for the | ||||||
21 | purposes of a grant not to exceed $8,394,800 to the | ||||||
22 | Regional Transportation Authority on behalf of PACE for the | ||||||
23 | purpose of ADA/Para-transit expenses; or for any of
those | ||||||
24 | purposes or any other purpose that may be provided by law. | ||||||
25 | Appropriations for any of those purposes are payable from | ||||||
26 | the Road
Fund. Appropriations may also be made from the Road |
| |||||||
| |||||||
1 | Fund for the
administrative expenses of any State agency that | ||||||
2 | are related to motor
vehicles or arise from the use of motor | ||||||
3 | vehicles. | ||||||
4 | Beginning with fiscal year 1980 and thereafter, no Road | ||||||
5 | Fund monies
shall be appropriated to the following Departments | ||||||
6 | or agencies of State
government for administration, grants, or | ||||||
7 | operations; but this
limitation is not a restriction upon | ||||||
8 | appropriating for those purposes any
Road Fund monies that are | ||||||
9 | eligible for federal reimbursement: | ||||||
10 | 1. Department of Public Health; | ||||||
11 | 2. Department of Transportation, only with respect to | ||||||
12 | subsidies for
one-half fare Student Transportation and | ||||||
13 | Reduced Fare for Elderly, except during fiscal year 2019 | ||||||
14 | only when no more than $17,570,000 may be expended and | ||||||
15 | except fiscal year 2020 only when no more than $17,570,000 | ||||||
16 | may be expended and except fiscal year 2021 only when no | ||||||
17 | more than $17,570,000 may be expended ; | ||||||
18 | 3. Department of Central Management
Services, except | ||||||
19 | for expenditures
incurred for group insurance premiums of | ||||||
20 | appropriate personnel; | ||||||
21 | 4. Judicial Systems and Agencies. | ||||||
22 | Beginning with fiscal year 1981 and thereafter, no Road | ||||||
23 | Fund monies
shall be appropriated to the following Departments | ||||||
24 | or agencies of State
government for administration, grants, or | ||||||
25 | operations; but this
limitation is not a restriction upon | ||||||
26 | appropriating for those purposes any
Road Fund monies that are |
| |||||||
| |||||||
1 | eligible for federal reimbursement: | ||||||
2 | 1. Department of State Police, except for expenditures | ||||||
3 | with
respect to the Division of Operations; | ||||||
4 | 2. Department of Transportation, only with respect to | ||||||
5 | Intercity Rail
Subsidies, except during fiscal year 2019 | ||||||
6 | only when no more than $52,000,000 may be expended and | ||||||
7 | except fiscal year 2020 only when no more than $50,000,000 | ||||||
8 | may be expended and except fiscal year 2021 only when no | ||||||
9 | more than $50,000,000 may be expended , and Rail Freight | ||||||
10 | Services. | ||||||
11 | Beginning with fiscal year 1982 and thereafter, no Road | ||||||
12 | Fund monies
shall be appropriated to the following Departments | ||||||
13 | or agencies of State
government for administration, grants, or | ||||||
14 | operations; but this
limitation is not a restriction upon | ||||||
15 | appropriating for those purposes any
Road Fund monies that are | ||||||
16 | eligible for federal reimbursement: Department
of Central | ||||||
17 | Management Services, except for awards made by
the Illinois | ||||||
18 | Workers' Compensation Commission under the terms of the | ||||||
19 | Workers' Compensation Act
or Workers' Occupational Diseases | ||||||
20 | Act for injury or death of an employee of
the Division of | ||||||
21 | Highways in the Department of Transportation. | ||||||
22 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
23 | Fund monies
shall be appropriated to the following Departments | ||||||
24 | or agencies of State
government for administration, grants, or | ||||||
25 | operations; but this
limitation is not a restriction upon | ||||||
26 | appropriating for those purposes any
Road Fund monies that are |
| |||||||
| |||||||
1 | eligible for federal reimbursement: | ||||||
2 | 1. Department of State Police, except not more than 40% | ||||||
3 | of the
funds appropriated for the Division of Operations; | ||||||
4 | 2. State Officers. | ||||||
5 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
6 | Fund monies
shall be appropriated to any Department or agency | ||||||
7 | of State government
for administration, grants, or operations | ||||||
8 | except as provided hereafter;
but this limitation is not a | ||||||
9 | restriction upon appropriating for those
purposes any Road Fund | ||||||
10 | monies that are eligible for federal
reimbursement. It shall | ||||||
11 | not be lawful to circumvent the above
appropriation limitations | ||||||
12 | by governmental reorganization or other
methods. | ||||||
13 | Appropriations shall be made from the Road Fund only in
| ||||||
14 | accordance with the provisions of this Section. | ||||||
15 | Money in the Road Fund shall, if and when the State of | ||||||
16 | Illinois
incurs any bonded indebtedness for the construction of | ||||||
17 | permanent
highways, be set aside and used for the purpose of | ||||||
18 | paying and
discharging during each fiscal year the principal | ||||||
19 | and interest on that
bonded indebtedness as it becomes due and | ||||||
20 | payable as provided in the
Transportation Bond Act, and for no | ||||||
21 | other
purpose. The surplus, if any, in the Road Fund after the | ||||||
22 | payment of
principal and interest on that bonded indebtedness | ||||||
23 | then annually due
shall be used as follows: | ||||||
24 | first -- to pay the cost of administration of Chapters | ||||||
25 | 2 through 10
of the Illinois Vehicle Code; and | ||||||
26 | secondly -- no Road Fund monies derived from fees, |
| |||||||
| |||||||
1 | excises, or
license taxes relating to registration, | ||||||
2 | operation and use of vehicles on
public highways or to | ||||||
3 | fuels used for the propulsion of those vehicles,
shall be | ||||||
4 | appropriated or expended other than for costs of | ||||||
5 | administering
the laws imposing those fees, excises, and | ||||||
6 | license taxes, statutory
refunds and adjustments allowed | ||||||
7 | thereunder, administrative costs of the
Department of | ||||||
8 | Transportation, including, but not limited to, the | ||||||
9 | operating expenses of the Department relating to the | ||||||
10 | administration of public transportation programs, payment | ||||||
11 | of debts and liabilities incurred
in construction and | ||||||
12 | reconstruction of public highways and bridges,
acquisition | ||||||
13 | of rights-of-way for and the cost of construction,
| ||||||
14 | reconstruction, maintenance, repair, and operation of | ||||||
15 | public highways and
bridges under the direction and | ||||||
16 | supervision of the State, political
subdivision, or | ||||||
17 | municipality collecting those monies, or during fiscal | ||||||
18 | year 2019 only for the purposes of a grant not to exceed | ||||||
19 | $3,825,000 to the Regional Transportation Authority on | ||||||
20 | behalf of PACE for the purpose of ADA/Para-transit | ||||||
21 | expenses, or during fiscal year 2020 only for the purposes | ||||||
22 | of a grant not to exceed $8,394,800 to the Regional | ||||||
23 | Transportation Authority on behalf of PACE for the purpose | ||||||
24 | of ADA/Para-transit expenses, or during fiscal year 2021 | ||||||
25 | only for the purposes of a grant not to exceed $8,394,800 | ||||||
26 | to the Regional Transportation Authority on behalf of PACE |
| |||||||
| |||||||
1 | for the purpose of ADA/Para-transit expenses, and the costs | ||||||
2 | for
patrolling and policing the public highways (by State, | ||||||
3 | political
subdivision, or municipality collecting that | ||||||
4 | money) for enforcement of
traffic laws. The separation of | ||||||
5 | grades of such highways with railroads
and costs associated | ||||||
6 | with protection of at-grade highway and railroad
crossing | ||||||
7 | shall also be permissible. | ||||||
8 | Appropriations for any of such purposes are payable from | ||||||
9 | the Road
Fund or the Grade Crossing Protection Fund as provided | ||||||
10 | in Section 8 of
the Motor Fuel Tax Law. | ||||||
11 | Except as provided in this paragraph, beginning with fiscal | ||||||
12 | year 1991 and
thereafter, no Road Fund monies
shall be | ||||||
13 | appropriated to the Department of State Police for the purposes | ||||||
14 | of
this Section in excess of its total fiscal year 1990 Road | ||||||
15 | Fund
appropriations for those purposes unless otherwise | ||||||
16 | provided in Section 5g of
this Act.
For fiscal years 2003,
| ||||||
17 | 2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be | ||||||
18 | appropriated to the
Department of State Police for the purposes | ||||||
19 | of this Section in excess of
$97,310,000.
For fiscal year 2008 | ||||||
20 | only, no Road
Fund monies shall be appropriated to the | ||||||
21 | Department of State Police for the purposes of
this Section in | ||||||
22 | excess of $106,100,000. For fiscal year 2009 only, no Road Fund | ||||||
23 | monies shall be appropriated to the Department of State Police | ||||||
24 | for the purposes of this Section in excess of $114,700,000. | ||||||
25 | Beginning in fiscal year 2010, no road fund moneys shall be | ||||||
26 | appropriated to the Department of State Police. It shall not be |
| ||||||||||||||||||||||
| ||||||||||||||||||||||
1 | lawful to circumvent this limitation on
appropriations by | |||||||||||||||||||||
2 | governmental reorganization or other methods unless
otherwise | |||||||||||||||||||||
3 | provided in Section 5g of this Act. | |||||||||||||||||||||
4 | In fiscal year 1994, no Road Fund monies shall be | |||||||||||||||||||||
5 | appropriated
to the
Secretary of State for the purposes of this | |||||||||||||||||||||
6 | Section in excess of the total
fiscal year 1991 Road Fund | |||||||||||||||||||||
7 | appropriations to the Secretary of State for
those purposes, | |||||||||||||||||||||
8 | plus $9,800,000. It
shall not be
lawful to circumvent
this | |||||||||||||||||||||
9 | limitation on appropriations by governmental reorganization or | |||||||||||||||||||||
10 | other
method. | |||||||||||||||||||||
11 | Beginning with fiscal year 1995 and thereafter, no Road | |||||||||||||||||||||
12 | Fund
monies
shall be appropriated to the Secretary of State for | |||||||||||||||||||||
13 | the purposes of this
Section in excess of the total fiscal year | |||||||||||||||||||||
14 | 1994 Road Fund
appropriations to
the Secretary of State for | |||||||||||||||||||||
15 | those purposes. It shall not be lawful to
circumvent this | |||||||||||||||||||||
16 | limitation on appropriations by governmental reorganization
or | |||||||||||||||||||||
17 | other methods. | |||||||||||||||||||||
18 | Beginning with fiscal year 2000, total Road Fund | |||||||||||||||||||||
19 | appropriations to the
Secretary of State for the purposes of | |||||||||||||||||||||
20 | this Section shall not exceed the
amounts specified for the | |||||||||||||||||||||
21 | following fiscal years: | |||||||||||||||||||||
|
| ||||||||||||||||||||||
| ||||||||||||||||||||||
| ||||||||||||||||||||||
6 | For fiscal year 2010, no road fund moneys shall be | |||||||||||||||||||||
7 | appropriated to the Secretary of State. | |||||||||||||||||||||
8 | Beginning in fiscal year 2011, moneys in the Road Fund | |||||||||||||||||||||
9 | shall be appropriated to the Secretary of State for the | |||||||||||||||||||||
10 | exclusive purpose of paying refunds due to overpayment of fees | |||||||||||||||||||||
11 | related to Chapter 3 of the Illinois Vehicle Code unless | |||||||||||||||||||||
12 | otherwise provided for by law. | |||||||||||||||||||||
13 | It shall not be lawful to circumvent this limitation on | |||||||||||||||||||||
14 | appropriations by
governmental reorganization or other | |||||||||||||||||||||
15 | methods. | |||||||||||||||||||||
16 | No new program may be initiated in fiscal year 1991 and
| |||||||||||||||||||||
17 | thereafter that is not consistent with the limitations imposed | |||||||||||||||||||||
18 | by this
Section for fiscal year 1984 and thereafter, insofar as | |||||||||||||||||||||
19 | appropriation of
Road Fund monies is concerned. | |||||||||||||||||||||
20 | Nothing in this Section prohibits transfers from the Road | |||||||||||||||||||||
21 | Fund to the
State Construction Account Fund under Section 5e of | |||||||||||||||||||||
22 | this Act; nor to the
General Revenue Fund, as authorized by | |||||||||||||||||||||
23 | Public Act 93-25. | |||||||||||||||||||||
24 | The additional amounts authorized for expenditure in this | |||||||||||||||||||||
25 | Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
| |||||||||||||||||||||
26 | shall be repaid to the Road Fund
from the General Revenue Fund |
| |||||||
| |||||||
1 | in the next succeeding fiscal year that the
General Revenue | ||||||
2 | Fund has a positive budgetary balance, as determined by
| ||||||
3 | generally accepted accounting principles applicable to | ||||||
4 | government. | ||||||
5 | The additional amounts authorized for expenditure by the | ||||||
6 | Secretary of State
and
the Department of State Police in this | ||||||
7 | Section by Public Act 94-91 shall be repaid to the Road Fund | ||||||
8 | from the General Revenue Fund in the
next
succeeding fiscal | ||||||
9 | year that the General Revenue Fund has a positive budgetary
| ||||||
10 | balance,
as determined by generally accepted accounting | ||||||
11 | principles applicable to
government. | ||||||
12 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
13 | 100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
| ||||||
14 | (30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
| ||||||
15 | Sec. 8.12. State Pensions Fund.
| ||||||
16 | (a) The moneys in the State Pensions Fund shall be used | ||||||
17 | exclusively
for the administration of the Revised Uniform | ||||||
18 | Unclaimed Property Act and
for the expenses incurred by the | ||||||
19 | Auditor General for administering the provisions of Section | ||||||
20 | 2-8.1 of the Illinois State Auditing Act and for operational | ||||||
21 | expenses of the Office of the State Treasurer and for the | ||||||
22 | funding of the unfunded liabilities of the designated | ||||||
23 | retirement systems. For the purposes of this Section, | ||||||
24 | "operational expenses of the Office of the State Treasurer" | ||||||
25 | includes the acquisition of land and buildings in State fiscal |
| |||||||
| |||||||
1 | years 2019 and 2020 for use by the Office of the State | ||||||
2 | Treasurer, as well as construction, reconstruction, | ||||||
3 | improvement, repair, and maintenance, in accordance with the | ||||||
4 | provisions of laws relating thereto, of such lands and | ||||||
5 | buildings beginning in State fiscal year 2019 and thereafter. | ||||||
6 | Beginning in State fiscal year 2022 2021 , payments to the | ||||||
7 | designated retirement systems under this Section shall be in | ||||||
8 | addition to, and not in lieu of, any State contributions | ||||||
9 | required under the Illinois Pension Code.
| ||||||
10 | "Designated retirement systems" means:
| ||||||
11 | (1) the State Employees' Retirement System of | ||||||
12 | Illinois;
| ||||||
13 | (2) the Teachers' Retirement System of the State of | ||||||
14 | Illinois;
| ||||||
15 | (3) the State Universities Retirement System;
| ||||||
16 | (4) the Judges Retirement System of Illinois; and
| ||||||
17 | (5) the General Assembly Retirement System.
| ||||||
18 | (b) Each year the General Assembly may make appropriations | ||||||
19 | from
the State Pensions Fund for the administration of the | ||||||
20 | Revised Uniform
Unclaimed Property Act.
| ||||||
21 | (c) As soon as possible after July 30, 2004 (the effective | ||||||
22 | date of Public Act 93-839), the General Assembly shall | ||||||
23 | appropriate from the State Pensions Fund (1) to the State | ||||||
24 | Universities Retirement System the amount certified under | ||||||
25 | Section 15-165 during the prior year, (2) to the Judges | ||||||
26 | Retirement System of Illinois the amount certified under |
| |||||||
| |||||||
1 | Section 18-140 during the prior year, and (3) to the General | ||||||
2 | Assembly Retirement System the amount certified under Section | ||||||
3 | 2-134 during the prior year as part of the required
State | ||||||
4 | contributions to each of those designated retirement systems. | ||||||
5 | If the amount in the State Pensions Fund does not exceed the | ||||||
6 | sum of the amounts certified in Sections 15-165, 18-140, and | ||||||
7 | 2-134 by at least $5,000,000, the amount paid to each | ||||||
8 | designated retirement system under this subsection shall be | ||||||
9 | reduced in proportion to the amount certified by each of those | ||||||
10 | designated retirement systems.
| ||||||
11 | (c-5) For fiscal years 2006 through 2021 2020 , the General | ||||||
12 | Assembly shall appropriate from the State Pensions Fund to the | ||||||
13 | State Universities Retirement System the amount estimated to be | ||||||
14 | available during the fiscal year in the State Pensions Fund; | ||||||
15 | provided, however, that the amounts appropriated under this | ||||||
16 | subsection (c-5) shall not reduce the amount in the State | ||||||
17 | Pensions Fund below $5,000,000.
| ||||||
18 | (c-6) For fiscal year 2022 2021 and each fiscal year | ||||||
19 | thereafter, as soon as may be practical after any money is | ||||||
20 | deposited into the State Pensions Fund from the Unclaimed | ||||||
21 | Property Trust Fund, the State Treasurer shall apportion the | ||||||
22 | deposited amount among the designated retirement systems as | ||||||
23 | defined in subsection (a) to reduce their actuarial reserve | ||||||
24 | deficiencies. The State Comptroller and State Treasurer shall | ||||||
25 | pay the apportioned amounts to the designated retirement | ||||||
26 | systems to fund the unfunded liabilities of the designated |
| |||||||
| |||||||
1 | retirement systems. The amount apportioned to each designated | ||||||
2 | retirement system shall constitute a portion of the amount | ||||||
3 | estimated to be available for appropriation from the State | ||||||
4 | Pensions Fund that is the same as that retirement system's | ||||||
5 | portion of the total actual reserve deficiency of the systems, | ||||||
6 | as determined annually by the Governor's Office of Management | ||||||
7 | and Budget at the request of the State Treasurer. The amounts | ||||||
8 | apportioned under this subsection shall not reduce the amount | ||||||
9 | in the State Pensions Fund below $5,000,000. | ||||||
10 | (d) The
Governor's Office of Management and Budget shall | ||||||
11 | determine the individual and total
reserve deficiencies of the | ||||||
12 | designated retirement systems. For this purpose,
the
| ||||||
13 | Governor's Office of Management and Budget shall utilize the | ||||||
14 | latest available audit and actuarial
reports of each of the | ||||||
15 | retirement systems and the relevant reports and
statistics of | ||||||
16 | the Public Employee Pension Fund Division of the Department of
| ||||||
17 | Insurance.
| ||||||
18 | (d-1) (Blank).
| ||||||
19 | (e) The changes to this Section made by Public Act 88-593 | ||||||
20 | shall
first apply to distributions from the Fund for State | ||||||
21 | fiscal year 1996.
| ||||||
22 | (Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; | ||||||
23 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. | ||||||
24 | 6-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
| ||||||
25 | (30 ILCS 105/8g-1) |
| |||||||
| |||||||
1 | Sec. 8g-1. Fund transfers. | ||||||
2 | (a) (Blank).
| ||||||
3 | (b) (Blank). | ||||||
4 | (c) (Blank). | ||||||
5 | (d) (Blank). | ||||||
6 | (e) (Blank). | ||||||
7 | (f) (Blank). | ||||||
8 | (g) (Blank). | ||||||
9 | (h) (Blank). | ||||||
10 | (i) (Blank). | ||||||
11 | (j) (Blank). | ||||||
12 | (k) (Blank). | ||||||
13 | (l) (Blank). | ||||||
14 | (m) (Blank). | ||||||
15 | (n) (Blank). In addition to any other transfers that may be | ||||||
16 | provided for by law, on July 1, 2019, or as soon thereafter as | ||||||
17 | practical, the State Comptroller shall direct and the State | ||||||
18 | Treasurer shall transfer the sum of $800,000 from the General | ||||||
19 | Revenue Fund to the Grant Accountability and Transparency Fund. | ||||||
20 | (o) (Blank). In addition to any other transfers that may be | ||||||
21 | provided for by law, on July 1, 2019, or as soon thereafter as | ||||||
22 | practical, the State Comptroller shall direct and the State | ||||||
23 | Treasurer shall transfer the sum of $60,000,000 from the | ||||||
24 | Tourism Promotion Fund to the General Revenue Fund. | ||||||
25 | (p) (Blank). In addition to any other transfers that may be | ||||||
26 | provided for by law, on July 1, 2019, or as soon thereafter as |
| |||||||
| |||||||
1 | practical, the State Comptroller shall direct and the State | ||||||
2 | Treasurer shall transfer amounts from the State Police | ||||||
3 | Whistleblower Reward and Protection Fund to the designated fund | ||||||
4 | not exceeding the following amount: | ||||||
5 | Firearm Dealer License Certification Fund......$5,000,000 | ||||||
6 | (q) (Blank). In addition to any other transfers that may be | ||||||
7 | provided for by law, on July 1, 2019, or as soon thereafter as | ||||||
8 | practical, the State Comptroller shall direct and the State | ||||||
9 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
10 | Revenue Fund to the Governor's Administrative Fund. | ||||||
11 | (r) In addition to any other transfers that may be provided | ||||||
12 | for by law, on July 1, 2020, or as soon thereafter as | ||||||
13 | practical, the State Comptroller shall direct and the State | ||||||
14 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
15 | Revenue Fund to the Grant Accountability and Transparency Fund. | ||||||
16 | (s) In addition to any other transfers that may be provided | ||||||
17 | for by law, on July 1, 2020, or as soon thereafter as | ||||||
18 | practical, the State Comptroller shall direct and the State | ||||||
19 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
20 | Revenue Fund to the Governor's Administrative Fund. | ||||||
21 | (t) In addition to any other transfers that may be provided | ||||||
22 | for by law, on July 1, 2020, or as soon thereafter as | ||||||
23 | practical, the State Comptroller shall direct and the State | ||||||
24 | Treasurer shall transfer the sum of $320,000 from the General | ||||||
25 | Revenue Fund to the Coal Development Fund. | ||||||
26 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
| |||||||
| |||||||
1 | 101-10, eff. 6-5-19.)
| ||||||
2 | (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
| ||||||
3 | Sec. 13.2. Transfers among line item appropriations. | ||||||
4 | (a) Transfers among line item appropriations from the same
| ||||||
5 | treasury fund for the objects specified in this Section may be | ||||||
6 | made in
the manner provided in this Section when the balance | ||||||
7 | remaining in one or
more such line item appropriations is | ||||||
8 | insufficient for the purpose for
which the appropriation was | ||||||
9 | made. | ||||||
10 | (a-1) No transfers may be made from one
agency to another | ||||||
11 | agency, nor may transfers be made from one institution
of | ||||||
12 | higher education to another institution of higher education | ||||||
13 | except as provided by subsection (a-4).
| ||||||
14 | (a-2) Except as otherwise provided in this Section, | ||||||
15 | transfers may be made only among the objects of expenditure | ||||||
16 | enumerated
in this Section, except that no funds may be | ||||||
17 | transferred from any
appropriation for personal services, from | ||||||
18 | any appropriation for State
contributions to the State | ||||||
19 | Employees' Retirement System, from any
separate appropriation | ||||||
20 | for employee retirement contributions paid by the
employer, nor | ||||||
21 | from any appropriation for State contribution for
employee | ||||||
22 | group insurance.
| ||||||
23 | (a-2.5) (Blank). | ||||||
24 | (a-3) Further, if an agency receives a separate
| ||||||
25 | appropriation for employee retirement contributions paid by |
| |||||||
| |||||||
1 | the employer,
any transfer by that agency into an appropriation | ||||||
2 | for personal services
must be accompanied by a corresponding | ||||||
3 | transfer into the appropriation for
employee retirement | ||||||
4 | contributions paid by the employer, in an amount
sufficient to | ||||||
5 | meet the employer share of the employee contributions
required | ||||||
6 | to be remitted to the retirement system. | ||||||
7 | (a-4) Long-Term Care Rebalancing. The Governor may | ||||||
8 | designate amounts set aside for institutional services | ||||||
9 | appropriated from the General Revenue Fund or any other State | ||||||
10 | fund that receives monies for long-term care services to be | ||||||
11 | transferred to all State agencies responsible for the | ||||||
12 | administration of community-based long-term care programs, | ||||||
13 | including, but not limited to, community-based long-term care | ||||||
14 | programs administered by the Department of Healthcare and | ||||||
15 | Family Services, the Department of Human Services, and the | ||||||
16 | Department on Aging, provided that the Director of Healthcare | ||||||
17 | and Family Services first certifies that the amounts being | ||||||
18 | transferred are necessary for the purpose of assisting persons | ||||||
19 | in or at risk of being in institutional care to transition to | ||||||
20 | community-based settings, including the financial data needed | ||||||
21 | to prove the need for the transfer of funds. The total amounts | ||||||
22 | transferred shall not exceed 4% in total of the amounts | ||||||
23 | appropriated from the General Revenue Fund or any other State | ||||||
24 | fund that receives monies for long-term care services for each | ||||||
25 | fiscal year. A notice of the fund transfer must be made to the | ||||||
26 | General Assembly and posted at a minimum on the Department of |
| |||||||
| |||||||
1 | Healthcare and Family Services website, the Governor's Office | ||||||
2 | of Management and Budget website, and any other website the | ||||||
3 | Governor sees fit. These postings shall serve as notice to the | ||||||
4 | General Assembly of the amounts to be transferred. Notice shall | ||||||
5 | be given at least 30 days prior to transfer. | ||||||
6 | (b) In addition to the general transfer authority provided | ||||||
7 | under
subsection (c), the following agencies have the specific | ||||||
8 | transfer authority
granted in this subsection: | ||||||
9 | The Department of Healthcare and Family Services is | ||||||
10 | authorized to make transfers
representing savings attributable | ||||||
11 | to not increasing grants due to the
births of additional | ||||||
12 | children from line items for payments of cash grants to
line | ||||||
13 | items for payments for employment and social services for the | ||||||
14 | purposes
outlined in subsection (f) of Section 4-2 of the | ||||||
15 | Illinois Public Aid Code. | ||||||
16 | The Department of Children and Family Services is | ||||||
17 | authorized to make
transfers not exceeding 2% of the aggregate | ||||||
18 | amount appropriated to it within
the same treasury fund for the | ||||||
19 | following line items among these same line
items: Foster Home | ||||||
20 | and Specialized Foster Care and Prevention, Institutions
and | ||||||
21 | Group Homes and Prevention, and Purchase of Adoption and | ||||||
22 | Guardianship
Services. | ||||||
23 | The Department on Aging is authorized to make transfers not
| ||||||
24 | exceeding 10% 2% of the aggregate amount appropriated to it | ||||||
25 | within the same
treasury fund for the following Community Care | ||||||
26 | Program line items among these
same line items: purchase of |
| |||||||
| |||||||
1 | services covered by the Community Care Program and | ||||||
2 | Comprehensive Case Coordination. | ||||||
3 | The State Board of Education is authorized to make | ||||||
4 | transfers from line item appropriations within the same | ||||||
5 | treasury fund for General State Aid, General State Aid - Hold | ||||||
6 | Harmless, and Evidence-Based Funding, provided that no such | ||||||
7 | transfer may be made unless the amount transferred is no longer | ||||||
8 | required for the purpose for which that appropriation was made, | ||||||
9 | to the line item appropriation for Transitional Assistance when | ||||||
10 | the balance remaining in such line item appropriation is | ||||||
11 | insufficient for the purpose for which the appropriation was | ||||||
12 | made. | ||||||
13 | The State Board of Education is authorized to make | ||||||
14 | transfers between the following line item appropriations | ||||||
15 | within the same treasury fund: Disabled Student | ||||||
16 | Services/Materials (Section 14-13.01 of the School Code), | ||||||
17 | Disabled Student Transportation Reimbursement (Section | ||||||
18 | 14-13.01 of the School Code), Disabled Student Tuition - | ||||||
19 | Private Tuition (Section 14-7.02 of the School Code), | ||||||
20 | Extraordinary Special Education (Section 14-7.02b of the | ||||||
21 | School Code), Reimbursement for Free Lunch/Breakfast Program, | ||||||
22 | Summer School Payments (Section 18-4.3 of the School Code), and | ||||||
23 | Transportation - Regular/Vocational Reimbursement (Section | ||||||
24 | 29-5 of the School Code). Such transfers shall be made only | ||||||
25 | when the balance remaining in one or more such line item | ||||||
26 | appropriations is insufficient for the purpose for which the |
| |||||||
| |||||||
1 | appropriation was made and provided that no such transfer may | ||||||
2 | be made unless the amount transferred is no longer required for | ||||||
3 | the purpose for which that appropriation was made. | ||||||
4 | The Department of Healthcare and Family Services is | ||||||
5 | authorized to make transfers not exceeding 4% of the aggregate | ||||||
6 | amount appropriated to it, within the same treasury fund, among | ||||||
7 | the various line items appropriated for Medical Assistance. | ||||||
8 | (c) The sum of such transfers for an agency in a fiscal | ||||||
9 | year shall not
exceed 2% of the aggregate amount appropriated | ||||||
10 | to it within the same treasury
fund for the following objects: | ||||||
11 | Personal Services; Extra Help; Student and
Inmate | ||||||
12 | Compensation; State Contributions to Retirement Systems; State
| ||||||
13 | Contributions to Social Security; State Contribution for | ||||||
14 | Employee Group
Insurance; Contractual Services; Travel; | ||||||
15 | Commodities; Printing; Equipment;
Electronic Data Processing; | ||||||
16 | Operation of Automotive Equipment;
Telecommunications | ||||||
17 | Services; Travel and Allowance for Committed, Paroled
and | ||||||
18 | Discharged Prisoners; Library Books; Federal Matching Grants | ||||||
19 | for
Student Loans; Refunds; Workers' Compensation, | ||||||
20 | Occupational Disease, and
Tort Claims; Late Interest Penalties | ||||||
21 | under the State Prompt Payment Act and Sections 368a and 370a | ||||||
22 | of the Illinois Insurance Code; and, in appropriations to | ||||||
23 | institutions of higher education,
Awards and Grants. | ||||||
24 | Notwithstanding the above, any amounts appropriated for
| ||||||
25 | payment of workers' compensation claims to an agency to which | ||||||
26 | the authority
to evaluate, administer and pay such claims has |
| |||||||
| |||||||
1 | been delegated by the
Department of Central Management Services | ||||||
2 | may be transferred to any other
expenditure object where such | ||||||
3 | amounts exceed the amount necessary for the
payment of such | ||||||
4 | claims. | ||||||
5 | (c-1) (Blank). | ||||||
6 | (c-2) (Blank).
| ||||||
7 | (c-3) (Blank). | ||||||
8 | (c-4) (Blank). | ||||||
9 | (c-5) (Blank). Special provisions for State fiscal year | ||||||
10 | 2019. Notwithstanding any other provision of this Section, for | ||||||
11 | State fiscal year 2019, transfers among line item | ||||||
12 | appropriations to a State agency from the same State treasury | ||||||
13 | fund may be made for operational or lump sum expenses only, | ||||||
14 | provided that the sum of such transfers for a State agency in | ||||||
15 | State fiscal year 2019 shall not exceed 4% of the aggregate | ||||||
16 | amount appropriated to that State agency for operational or | ||||||
17 | lump sum expenses for State fiscal year 2019. For the purpose | ||||||
18 | of this subsection (c-5), "operational or lump sum expenses" | ||||||
19 | includes the following objects: personal services; extra help; | ||||||
20 | student and inmate compensation; State contributions to | ||||||
21 | retirement systems; State contributions to social security; | ||||||
22 | State contributions for employee group insurance; contractual | ||||||
23 | services; travel; commodities; printing; equipment; electronic | ||||||
24 | data processing; operation of automotive equipment; | ||||||
25 | telecommunications services; travel and allowance for | ||||||
26 | committed, paroled, and discharged prisoners; library books; |
| |||||||
| |||||||
1 | federal matching grants for student loans; refunds; workers' | ||||||
2 | compensation, occupational disease, and tort claims; lump sum | ||||||
3 | and other purposes; and lump sum operations. For the purpose of | ||||||
4 | this subsection (c-5), "State agency" does not include the | ||||||
5 | Attorney General, the Secretary of State, the Comptroller, the | ||||||
6 | Treasurer, or the legislative or judicial branches. | ||||||
7 | (c-6) Special provisions for State fiscal year 2020. | ||||||
8 | Notwithstanding any other provision of this Section, for State | ||||||
9 | fiscal year 2020, transfers among line item appropriations to a | ||||||
10 | State agency from the same State treasury fund may be made for | ||||||
11 | operational or lump sum expenses only, provided that the sum of | ||||||
12 | such transfers for a State agency in State fiscal year 2020 | ||||||
13 | shall not exceed 4% of the aggregate amount appropriated to | ||||||
14 | that State agency for operational or lump sum expenses for | ||||||
15 | State fiscal year 2020. For the purpose of this subsection | ||||||
16 | (c-6), "operational or lump sum expenses" includes the | ||||||
17 | following objects: personal services; extra help; student and | ||||||
18 | inmate compensation; State contributions to retirement | ||||||
19 | systems; State contributions to social security; State | ||||||
20 | contributions for employee group insurance; contractual | ||||||
21 | services; travel; commodities; printing; equipment; electronic | ||||||
22 | data processing; operation of automotive equipment; | ||||||
23 | telecommunications services; travel and allowance for | ||||||
24 | committed, paroled, and discharged prisoners; library books; | ||||||
25 | federal matching grants for student loans; refunds; workers' | ||||||
26 | compensation, occupational disease, and tort claims; Late |
| |||||||
| |||||||
1 | Interest Penalties under the State Prompt Payment Act and | ||||||
2 | Sections 368a and 370a of the Illinois Insurance Code; lump sum | ||||||
3 | and other purposes; and lump sum operations. For the purpose of | ||||||
4 | this subsection (c-6), "State agency" does not include the | ||||||
5 | Attorney General, the Secretary of State, the Comptroller, the | ||||||
6 | Treasurer, or the judicial or legislative branches. | ||||||
7 | (c-7) Special provisions for State fiscal year 2021. | ||||||
8 | Notwithstanding any other provision of this Section, for State | ||||||
9 | fiscal year 2021, transfers among line item appropriations to a | ||||||
10 | State agency from the same State treasury fund may be made for | ||||||
11 | operational or lump sum expenses only, provided that the sum of | ||||||
12 | such transfers for a State agency in State fiscal year 2021 | ||||||
13 | shall not exceed 8% of the aggregate amount appropriated to | ||||||
14 | that State agency for operational or lump sum expenses for | ||||||
15 | State fiscal year 2021. For the purpose of this subsection, | ||||||
16 | "operational or lump sum expenses" includes the following | ||||||
17 | objects: personal services; extra help; student and inmate | ||||||
18 | compensation; State contributions to retirement systems; State | ||||||
19 | contributions to social security; State contributions for | ||||||
20 | employee group insurance; contractual services; travel; | ||||||
21 | commodities; printing; equipment; electronic data processing; | ||||||
22 | operation of automotive equipment; telecommunications | ||||||
23 | services; travel and allowance for committed, paroled, and | ||||||
24 | discharged prisoners; library books; federal matching grants | ||||||
25 | for student loans; refunds; workers' compensation, | ||||||
26 | occupational disease, and tort claims; Late Interest Penalties |
| |||||||
| |||||||
1 | under the State Prompt Payment Act and Sections 368a and 370a | ||||||
2 | of the Illinois Insurance Code; lump sum and other purposes; | ||||||
3 | and lump sum operations. For the purpose of this subsection, | ||||||
4 | "State agency" does not include the Attorney General, the | ||||||
5 | Secretary of State, the Comptroller, the Treasurer, or the | ||||||
6 | judicial or legislative branches. | ||||||
7 | (d) Transfers among appropriations made to agencies of the | ||||||
8 | Legislative
and Judicial departments and to the | ||||||
9 | constitutionally elected officers in the
Executive branch | ||||||
10 | require the approval of the officer authorized in Section 10
of | ||||||
11 | this Act to approve and certify vouchers. Transfers among | ||||||
12 | appropriations
made to the University of Illinois, Southern | ||||||
13 | Illinois University, Chicago State
University, Eastern | ||||||
14 | Illinois University, Governors State University, Illinois
| ||||||
15 | State University, Northeastern Illinois University, Northern | ||||||
16 | Illinois
University, Western Illinois University, the Illinois | ||||||
17 | Mathematics and Science
Academy and the Board of Higher | ||||||
18 | Education require the approval of the Board of
Higher Education | ||||||
19 | and the Governor. Transfers among appropriations to all other
| ||||||
20 | agencies require the approval of the Governor. | ||||||
21 | The officer responsible for approval shall certify that the
| ||||||
22 | transfer is necessary to carry out the programs and purposes | ||||||
23 | for which
the appropriations were made by the General Assembly | ||||||
24 | and shall transmit
to the State Comptroller a certified copy of | ||||||
25 | the approval which shall
set forth the specific amounts | ||||||
26 | transferred so that the Comptroller may
change his records |
| |||||||
| |||||||
1 | accordingly. The Comptroller shall furnish the
Governor with | ||||||
2 | information copies of all transfers approved for agencies
of | ||||||
3 | the Legislative and Judicial departments and transfers | ||||||
4 | approved by
the constitutionally elected officials of the | ||||||
5 | Executive branch other
than the Governor, showing the amounts | ||||||
6 | transferred and indicating the
dates such changes were entered | ||||||
7 | on the Comptroller's records. | ||||||
8 | (e) The State Board of Education, in consultation with the | ||||||
9 | State Comptroller, may transfer line item appropriations for | ||||||
10 | General State Aid or Evidence-Based Funding among the Common | ||||||
11 | School Fund and the Education Assistance Fund, and, for State | ||||||
12 | fiscal year 2020 and each fiscal year thereafter , the Fund for | ||||||
13 | the Advancement of Education. With the advice and consent of | ||||||
14 | the Governor's Office of Management and Budget, the State Board | ||||||
15 | of Education, in consultation with the State Comptroller, may | ||||||
16 | transfer line item appropriations between the General Revenue | ||||||
17 | Fund and the Education Assistance Fund for the following | ||||||
18 | programs: | ||||||
19 | (1) Disabled Student Personnel Reimbursement (Section | ||||||
20 | 14-13.01 of the School Code); | ||||||
21 | (2) Disabled Student Transportation Reimbursement | ||||||
22 | (subsection (b) of Section 14-13.01 of the School Code); | ||||||
23 | (3) Disabled Student Tuition - Private Tuition | ||||||
24 | (Section 14-7.02 of the School Code); | ||||||
25 | (4) Extraordinary Special Education (Section 14-7.02b | ||||||
26 | of the School Code); |
| |||||||
| |||||||
1 | (5) Reimbursement for Free Lunch/Breakfast Programs; | ||||||
2 | (6) Summer School Payments (Section 18-4.3 of the | ||||||
3 | School Code); | ||||||
4 | (7) Transportation - Regular/Vocational Reimbursement | ||||||
5 | (Section 29-5 of the School Code); | ||||||
6 | (8) Regular Education Reimbursement (Section 18-3 of | ||||||
7 | the School Code); and | ||||||
8 | (9) Special Education Reimbursement (Section 14-7.03 | ||||||
9 | of the School Code). | ||||||
10 | (f) For State fiscal year 2020 and each fiscal year | ||||||
11 | thereafter only , the Department on Aging, in consultation with | ||||||
12 | the State Comptroller, with the advice and consent of the | ||||||
13 | Governor's Office of Management and Budget, may transfer line | ||||||
14 | item appropriations for purchase of services covered by the | ||||||
15 | Community Care Program between the General Revenue Fund and the | ||||||
16 | Commitment to Human Services Fund. | ||||||
17 | (Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; | ||||||
18 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. | ||||||
19 | 8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, | ||||||
20 | eff. 8-9-19.)
| ||||||
21 | (30 ILCS 105/25) (from Ch. 127, par. 161)
| ||||||
22 | Sec. 25. Fiscal year limitations.
| ||||||
23 | (a) All appropriations shall be
available for expenditure | ||||||
24 | for the fiscal year or for a lesser period if the
Act making | ||||||
25 | that appropriation so specifies. A deficiency or emergency
|
| |||||||
| |||||||
1 | appropriation shall be available for expenditure only through | ||||||
2 | June 30 of
the year when the Act making that appropriation is | ||||||
3 | enacted unless that Act
otherwise provides.
| ||||||
4 | (b) Outstanding liabilities as of June 30, payable from | ||||||
5 | appropriations
which have otherwise expired, may be paid out of | ||||||
6 | the expiring
appropriations during the 2-month period ending at | ||||||
7 | the
close of business on August 31. Any service involving
| ||||||
8 | professional or artistic skills or any personal services by an | ||||||
9 | employee whose
compensation is subject to income tax | ||||||
10 | withholding must be performed as of June
30 of the fiscal year | ||||||
11 | in order to be considered an "outstanding liability as of
June | ||||||
12 | 30" that is thereby eligible for payment out of the expiring
| ||||||
13 | appropriation.
| ||||||
14 | (b-1) However, payment of tuition reimbursement claims | ||||||
15 | under Section 14-7.03 or
18-3 of the School Code may be made by | ||||||
16 | the State Board of Education from its
appropriations for those | ||||||
17 | respective purposes for any fiscal year, even though
the claims | ||||||
18 | reimbursed by the payment may be claims attributable to a prior
| ||||||
19 | fiscal year, and payments may be made at the direction of the | ||||||
20 | State
Superintendent of Education from the fund from which the | ||||||
21 | appropriation is made
without regard to any fiscal year | ||||||
22 | limitations, except as required by subsection (j) of this | ||||||
23 | Section. Beginning on June 30, 2021, payment of tuition | ||||||
24 | reimbursement claims under Section 14-7.03 or 18-3 of the | ||||||
25 | School Code as of June 30, payable from appropriations that | ||||||
26 | have otherwise expired, may be paid out of the expiring |
| |||||||
| |||||||
1 | appropriation during the 4-month period ending at the close of | ||||||
2 | business on October 31.
| ||||||
3 | (b-2) (Blank). | ||||||
4 | (b-2.5) (Blank). | ||||||
5 | (b-2.6) (Blank). | ||||||
6 | (b-2.6a) (Blank). | ||||||
7 | (b-2.6b) (Blank). | ||||||
8 | (b-2.6c) (Blank). All outstanding liabilities as of June | ||||||
9 | 30, 2019, payable from appropriations that would otherwise | ||||||
10 | expire at the conclusion of the lapse period for fiscal year | ||||||
11 | 2019, and interest penalties payable on those liabilities under | ||||||
12 | the State Prompt Payment Act, may be paid out of the expiring | ||||||
13 | appropriations until December 31, 2019, without regard to the | ||||||
14 | fiscal year in which the payment is made, as long as vouchers | ||||||
15 | for the liabilities are received by the Comptroller no later | ||||||
16 | than October 31, 2019. | ||||||
17 | (b-2.6d) All outstanding liabilities as of June 30, 2020, | ||||||
18 | payable from appropriations that would otherwise expire at the | ||||||
19 | conclusion of the lapse period for fiscal year 2020, and | ||||||
20 | interest penalties payable on those liabilities under the State | ||||||
21 | Prompt Payment Act, may be paid out of the expiring | ||||||
22 | appropriations until December 31, 2020, without regard to the | ||||||
23 | fiscal year in which the payment is made, as long as vouchers | ||||||
24 | for the liabilities are received by the Comptroller no later | ||||||
25 | than September 30, 2020. | ||||||
26 | (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and |
| |||||||
| |||||||
1 | 2020, and 2021, interest penalties payable under the State | ||||||
2 | Prompt Payment Act associated with a voucher for which payment | ||||||
3 | is issued after June 30 may be paid out of the next fiscal | ||||||
4 | year's appropriation. The future year appropriation must be for | ||||||
5 | the same purpose and from the same fund as the original | ||||||
6 | payment. An interest penalty voucher submitted against a future | ||||||
7 | year appropriation must be submitted within 60 days after the | ||||||
8 | issuance of the associated voucher, except that, for fiscal | ||||||
9 | year 2018 only, an interest penalty voucher submitted against a | ||||||
10 | future year appropriation must be submitted within 60 days of | ||||||
11 | June 5, 2019 ( the effective date of Public Act 101-10) this | ||||||
12 | amendatory Act of the 101st General Assembly . The Comptroller | ||||||
13 | must issue the interest payment within 60 days after acceptance | ||||||
14 | of the interest voucher. | ||||||
15 | (b-3) Medical payments may be made by the Department of | ||||||
16 | Veterans' Affairs from
its
appropriations for those purposes | ||||||
17 | for any fiscal year, without regard to the
fact that the | ||||||
18 | medical services being compensated for by such payment may have
| ||||||
19 | been rendered in a prior fiscal year, except as required by | ||||||
20 | subsection (j) of this Section. Beginning on June 30, 2021, | ||||||
21 | medical payments payable from appropriations that have | ||||||
22 | otherwise expired may be paid out of the expiring appropriation | ||||||
23 | during the 4-month period ending at the close of business on | ||||||
24 | October 31.
| ||||||
25 | (b-4) Medical payments and child care
payments may be made | ||||||
26 | by the Department of
Human Services (as successor to the |
| |||||||
| |||||||
1 | Department of Public Aid) from
appropriations for those | ||||||
2 | purposes for any fiscal year,
without regard to the fact that | ||||||
3 | the medical or child care services being
compensated for by | ||||||
4 | such payment may have been rendered in a prior fiscal
year; and | ||||||
5 | payments may be made at the direction of the Department of
| ||||||
6 | Healthcare and Family Services (or successor agency) from the | ||||||
7 | Health Insurance Reserve Fund without regard to any fiscal
year | ||||||
8 | limitations, except as required by subsection (j) of this | ||||||
9 | Section. Beginning on June 30, 2021, medical and child care | ||||||
10 | payments made by the Department of Human Services and payments | ||||||
11 | made at the discretion of the Department of Healthcare and | ||||||
12 | Family Services (or successor agency) from the Health Insurance | ||||||
13 | Reserve Fund and payable from appropriations that have | ||||||
14 | otherwise expired may be paid out of the expiring appropriation | ||||||
15 | during the 4-month period ending at the close of business on | ||||||
16 | October 31.
| ||||||
17 | (b-5) Medical payments may be made by the Department of | ||||||
18 | Human Services from its appropriations relating to substance | ||||||
19 | abuse treatment services for any fiscal year, without regard to | ||||||
20 | the fact that the medical services being compensated for by | ||||||
21 | such payment may have been rendered in a prior fiscal year, | ||||||
22 | provided the payments are made on a fee-for-service basis | ||||||
23 | consistent with requirements established for Medicaid | ||||||
24 | reimbursement by the Department of Healthcare and Family | ||||||
25 | Services, except as required by subsection (j) of this Section. | ||||||
26 | Beginning on June 30, 2021, medical payments made by the |
| |||||||
| |||||||
1 | Department of Human Services relating to substance abuse | ||||||
2 | treatment services payable from appropriations that have | ||||||
3 | otherwise expired may be paid out of the expiring appropriation | ||||||
4 | during the 4-month period ending at the close of business on | ||||||
5 | October 31. | ||||||
6 | (b-6) (Blank).
| ||||||
7 | (b-7) Payments may be made in accordance with a plan | ||||||
8 | authorized by paragraph (11) or (12) of Section 405-105 of the | ||||||
9 | Department of Central Management Services Law from | ||||||
10 | appropriations for those payments without regard to fiscal year | ||||||
11 | limitations. | ||||||
12 | (b-8) Reimbursements to eligible airport sponsors for the | ||||||
13 | construction or upgrading of Automated Weather Observation | ||||||
14 | Systems may be made by the Department of Transportation from | ||||||
15 | appropriations for those purposes for any fiscal year, without | ||||||
16 | regard to the fact that the qualification or obligation may | ||||||
17 | have occurred in a prior fiscal year, provided that at the time | ||||||
18 | the expenditure was made the project had been approved by the | ||||||
19 | Department of Transportation prior to June 1, 2012 and, as a | ||||||
20 | result of recent changes in federal funding formulas, can no | ||||||
21 | longer receive federal reimbursement. | ||||||
22 | (b-9) (Blank). | ||||||
23 | (c) Further, payments may be made by the Department of | ||||||
24 | Public Health and the
Department of Human Services (acting as | ||||||
25 | successor to the Department of Public
Health under the | ||||||
26 | Department of Human Services Act)
from their respective |
| |||||||
| |||||||
1 | appropriations for grants for medical care to or on
behalf of | ||||||
2 | premature and high-mortality risk infants and their mothers and
| ||||||
3 | for grants for supplemental food supplies provided under the | ||||||
4 | United States
Department of Agriculture Women, Infants and | ||||||
5 | Children Nutrition Program,
for any fiscal year without regard | ||||||
6 | to the fact that the services being
compensated for by such | ||||||
7 | payment may have been rendered in a prior fiscal year, except | ||||||
8 | as required by subsection (j) of this Section. Beginning on | ||||||
9 | June 30, 2021, payments made by the Department of Public Health | ||||||
10 | and the Department of Human Services from their respective | ||||||
11 | appropriations for grants for medical care to or on behalf of | ||||||
12 | premature and high-mortality risk infants and their mothers and | ||||||
13 | for grants for supplemental food supplies provided under the | ||||||
14 | United States Department of Agriculture Women, Infants and | ||||||
15 | Children Nutrition Program payable from appropriations that | ||||||
16 | have otherwise expired may be paid out of the expiring | ||||||
17 | appropriations during the 4-month period ending at the close of | ||||||
18 | business on October 31.
| ||||||
19 | (d) The Department of Public Health and the Department of | ||||||
20 | Human Services
(acting as successor to the Department of Public | ||||||
21 | Health under the Department of
Human Services Act) shall each | ||||||
22 | annually submit to the State Comptroller, Senate
President, | ||||||
23 | Senate
Minority Leader, Speaker of the House, House Minority | ||||||
24 | Leader, and the
respective Chairmen and Minority Spokesmen of | ||||||
25 | the
Appropriations Committees of the Senate and the House, on | ||||||
26 | or before
December 31, a report of fiscal year funds used to |
| |||||||
| |||||||
1 | pay for services
provided in any prior fiscal year. This report | ||||||
2 | shall document by program or
service category those | ||||||
3 | expenditures from the most recently completed fiscal
year used | ||||||
4 | to pay for services provided in prior fiscal years.
| ||||||
5 | (e) The Department of Healthcare and Family Services, the | ||||||
6 | Department of Human Services
(acting as successor to the | ||||||
7 | Department of Public Aid), and the Department of Human Services | ||||||
8 | making fee-for-service payments relating to substance abuse | ||||||
9 | treatment services provided during a previous fiscal year shall | ||||||
10 | each annually
submit to the State
Comptroller, Senate | ||||||
11 | President, Senate Minority Leader, Speaker of the House,
House | ||||||
12 | Minority Leader, the respective Chairmen and Minority | ||||||
13 | Spokesmen of the
Appropriations Committees of the Senate and | ||||||
14 | the House, on or before November
30, a report that shall | ||||||
15 | document by program or service category those
expenditures from | ||||||
16 | the most recently completed fiscal year used to pay for (i)
| ||||||
17 | services provided in prior fiscal years and (ii) services for | ||||||
18 | which claims were
received in prior fiscal years.
| ||||||
19 | (f) The Department of Human Services (as successor to the | ||||||
20 | Department of
Public Aid) shall annually submit to the State
| ||||||
21 | Comptroller, Senate President, Senate Minority Leader, Speaker | ||||||
22 | of the House,
House Minority Leader, and the respective | ||||||
23 | Chairmen and Minority Spokesmen of
the Appropriations | ||||||
24 | Committees of the Senate and the House, on or before
December | ||||||
25 | 31, a report
of fiscal year funds used to pay for services | ||||||
26 | (other than medical care)
provided in any prior fiscal year. |
| |||||||
| |||||||
1 | This report shall document by program or
service category those | ||||||
2 | expenditures from the most recently completed fiscal
year used | ||||||
3 | to pay for services provided in prior fiscal years.
| ||||||
4 | (g) In addition, each annual report required to be | ||||||
5 | submitted by the
Department of Healthcare and Family Services | ||||||
6 | under subsection (e) shall include the following
information | ||||||
7 | with respect to the State's Medicaid program:
| ||||||
8 | (1) Explanations of the exact causes of the variance | ||||||
9 | between the previous
year's estimated and actual | ||||||
10 | liabilities.
| ||||||
11 | (2) Factors affecting the Department of Healthcare and | ||||||
12 | Family Services' liabilities,
including , but not limited | ||||||
13 | to , numbers of aid recipients, levels of medical
service | ||||||
14 | utilization by aid recipients, and inflation in the cost of | ||||||
15 | medical
services.
| ||||||
16 | (3) The results of the Department's efforts to combat | ||||||
17 | fraud and abuse.
| ||||||
18 | (h) As provided in Section 4 of the General Assembly | ||||||
19 | Compensation Act,
any utility bill for service provided to a | ||||||
20 | General Assembly
member's district office for a period | ||||||
21 | including portions of 2 consecutive
fiscal years may be paid | ||||||
22 | from funds appropriated for such expenditure in
either fiscal | ||||||
23 | year.
| ||||||
24 | (i) An agency which administers a fund classified by the | ||||||
25 | Comptroller as an
internal service fund may issue rules for:
| ||||||
26 | (1) billing user agencies in advance for payments or |
| |||||||
| |||||||
1 | authorized inter-fund transfers
based on estimated charges | ||||||
2 | for goods or services;
| ||||||
3 | (2) issuing credits, refunding through inter-fund | ||||||
4 | transfers, or reducing future inter-fund transfers
during
| ||||||
5 | the subsequent fiscal year for all user agency payments or | ||||||
6 | authorized inter-fund transfers received during the
prior | ||||||
7 | fiscal year which were in excess of the final amounts owed | ||||||
8 | by the user
agency for that period; and
| ||||||
9 | (3) issuing catch-up billings to user agencies
during | ||||||
10 | the subsequent fiscal year for amounts remaining due when | ||||||
11 | payments or authorized inter-fund transfers
received from | ||||||
12 | the user agency during the prior fiscal year were less than | ||||||
13 | the
total amount owed for that period.
| ||||||
14 | User agencies are authorized to reimburse internal service | ||||||
15 | funds for catch-up
billings by vouchers drawn against their | ||||||
16 | respective appropriations for the
fiscal year in which the | ||||||
17 | catch-up billing was issued or by increasing an authorized | ||||||
18 | inter-fund transfer during the current fiscal year. For the | ||||||
19 | purposes of this Act, "inter-fund transfers" means transfers | ||||||
20 | without the use of the voucher-warrant process, as authorized | ||||||
21 | by Section 9.01 of the State Comptroller Act.
| ||||||
22 | (i-1) Beginning on July 1, 2021, all outstanding | ||||||
23 | liabilities, not payable during the 4-month lapse period as | ||||||
24 | described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and | ||||||
25 | (c) of this Section, that are made from appropriations for that | ||||||
26 | purpose for any fiscal year, without regard to the fact that |
| |||||||
| |||||||
1 | the services being compensated for by those payments may have | ||||||
2 | been rendered in a prior fiscal year, are limited to only those | ||||||
3 | claims that have been incurred but for which a proper bill or | ||||||
4 | invoice as defined by the State Prompt Payment Act has not been | ||||||
5 | received by September 30th following the end of the fiscal year | ||||||
6 | in which the service was rendered. | ||||||
7 | (j) Notwithstanding any other provision of this Act, the | ||||||
8 | aggregate amount of payments to be made without regard for | ||||||
9 | fiscal year limitations as contained in subsections (b-1), | ||||||
10 | (b-3), (b-4), (b-5), (b-6), and (c) of this Section, and | ||||||
11 | determined by using Generally Accepted Accounting Principles, | ||||||
12 | shall not exceed the following amounts: | ||||||
13 | (1) $6,000,000,000 for outstanding liabilities related | ||||||
14 | to fiscal year 2012; | ||||||
15 | (2) $5,300,000,000 for outstanding liabilities related | ||||||
16 | to fiscal year 2013; | ||||||
17 | (3) $4,600,000,000 for outstanding liabilities related | ||||||
18 | to fiscal year 2014; | ||||||
19 | (4) $4,000,000,000 for outstanding liabilities related | ||||||
20 | to fiscal year 2015; | ||||||
21 | (5) $3,300,000,000 for outstanding liabilities related | ||||||
22 | to fiscal year 2016; | ||||||
23 | (6) $2,600,000,000 for outstanding liabilities related | ||||||
24 | to fiscal year 2017; | ||||||
25 | (7) $2,000,000,000 for outstanding liabilities related | ||||||
26 | to fiscal year 2018; |
| |||||||
| |||||||
1 | (8) $1,300,000,000 for outstanding liabilities related | ||||||
2 | to fiscal year 2019; | ||||||
3 | (9) $600,000,000 for outstanding liabilities related | ||||||
4 | to fiscal year 2020; and | ||||||
5 | (10) $0 for outstanding liabilities related to fiscal | ||||||
6 | year 2021 and fiscal years thereafter. | ||||||
7 | (k) Department of Healthcare and Family Services Medical | ||||||
8 | Assistance Payments. | ||||||
9 | (1) Definition of Medical Assistance. | ||||||
10 | For purposes of this subsection, the term "Medical | ||||||
11 | Assistance" shall include, but not necessarily be | ||||||
12 | limited to, medical programs and services authorized | ||||||
13 | under Titles XIX and XXI of the Social Security Act, | ||||||
14 | the Illinois Public Aid Code, the Children's Health | ||||||
15 | Insurance Program Act, the Covering ALL KIDS Health | ||||||
16 | Insurance Act, the Long Term Acute Care Hospital | ||||||
17 | Quality Improvement Transfer Program Act, and medical | ||||||
18 | care to or on behalf of persons suffering from chronic | ||||||
19 | renal disease, persons suffering from hemophilia, and | ||||||
20 | victims of sexual assault. | ||||||
21 | (2) Limitations on Medical Assistance payments that | ||||||
22 | may be paid from future fiscal year appropriations. | ||||||
23 | (A) The maximum amounts of annual unpaid Medical | ||||||
24 | Assistance bills received and recorded by the | ||||||
25 | Department of Healthcare and Family Services on or | ||||||
26 | before June 30th of a particular fiscal year |
| |||||||
| |||||||
1 | attributable in aggregate to the General Revenue Fund, | ||||||
2 | Healthcare Provider Relief Fund, Tobacco Settlement | ||||||
3 | Recovery Fund, Long-Term Care Provider Fund, and the | ||||||
4 | Drug Rebate Fund that may be paid in total by the | ||||||
5 | Department from future fiscal year Medical Assistance | ||||||
6 | appropriations to those funds are:
$700,000,000 for | ||||||
7 | fiscal year 2013 and $100,000,000 for fiscal year 2014 | ||||||
8 | and each fiscal year thereafter. | ||||||
9 | (B) Bills for Medical Assistance services rendered | ||||||
10 | in a particular fiscal year, but received and recorded | ||||||
11 | by the Department of Healthcare and Family Services | ||||||
12 | after June 30th of that fiscal year, may be paid from | ||||||
13 | either appropriations for that fiscal year or future | ||||||
14 | fiscal year appropriations for Medical Assistance. | ||||||
15 | Such payments shall not be subject to the requirements | ||||||
16 | of subparagraph (A). | ||||||
17 | (C) Medical Assistance bills received by the | ||||||
18 | Department of Healthcare and Family Services in a | ||||||
19 | particular fiscal year, but subject to payment amount | ||||||
20 | adjustments in a future fiscal year may be paid from a | ||||||
21 | future fiscal year's appropriation for Medical | ||||||
22 | Assistance. Such payments shall not be subject to the | ||||||
23 | requirements of subparagraph (A). | ||||||
24 | (D) Medical Assistance payments made by the | ||||||
25 | Department of Healthcare and Family Services from | ||||||
26 | funds other than those specifically referenced in |
| |||||||
| |||||||
1 | subparagraph (A) may be made from appropriations for | ||||||
2 | those purposes for any fiscal year without regard to | ||||||
3 | the fact that the Medical Assistance services being | ||||||
4 | compensated for by such payment may have been rendered | ||||||
5 | in a prior fiscal year. Such payments shall not be | ||||||
6 | subject to the requirements of subparagraph (A). | ||||||
7 | (3) Extended lapse period for Department of Healthcare | ||||||
8 | and Family Services Medical Assistance payments. | ||||||
9 | Notwithstanding any other State law to the contrary, | ||||||
10 | outstanding Department of Healthcare and Family Services | ||||||
11 | Medical Assistance liabilities, as of June 30th, payable | ||||||
12 | from appropriations which have otherwise expired, may be | ||||||
13 | paid out of the expiring appropriations during the 6-month | ||||||
14 | period ending at the close of business on December 31st. | ||||||
15 | (l) The changes to this Section made by Public Act 97-691 | ||||||
16 | shall be effective for payment of Medical Assistance bills | ||||||
17 | incurred in fiscal year 2013 and future fiscal years. The | ||||||
18 | changes to this Section made by Public Act 97-691 shall not be | ||||||
19 | applied to Medical Assistance bills incurred in fiscal year | ||||||
20 | 2012 or prior fiscal years. | ||||||
21 | (m) The Comptroller must issue payments against | ||||||
22 | outstanding liabilities that were received prior to the lapse | ||||||
23 | period deadlines set forth in this Section as soon thereafter | ||||||
24 | as practical, but no payment may be issued after the 4 months | ||||||
25 | following the lapse period deadline without the signed | ||||||
26 | authorization of the Comptroller and the Governor. |
| |||||||
| |||||||
1 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
2 | 101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
| ||||||
3 | Section 5-7. The State Finance Act is amended by changing | ||||||
4 | Section 6z-27 as follows:
| ||||||
5 | (30 ILCS 105/6z-27)
| ||||||
6 | Sec. 6z-27. All moneys in the Audit Expense Fund shall be
| ||||||
7 | transferred, appropriated and used only for the purposes | ||||||
8 | authorized by, and
subject to the limitations and conditions | ||||||
9 | prescribed by, the State Auditing
Act. | ||||||
10 | Within 30 days after the effective date of this amendatory | ||||||
11 | Act of the 101st General Assembly,
the State Comptroller shall | ||||||
12 | order transferred and the State Treasurer shall transfer from | ||||||
13 | the
following funds moneys in the specified amounts for deposit | ||||||
14 | into the Audit Expense Fund: | ||||||
15 | Aggregate Operations Regulatory Fund ......................806 | ||||||
16 | Agricultural Premium Fund ..............................21,601 | ||||||
17 | Anna Veterans Home Fund ................................14,618 | ||||||
18 | Appraisal Administration Fund ...........................4,086 | ||||||
19 | Attorney General Court Ordered and Voluntary Compliance | ||||||
20 | Payment Projects Fund ..............................17,446 | ||||||
21 | Attorney General Whistleblower Reward and Protection Fund .7,344 | ||||||
22 | Bank and Trust Company Fund ............................87,912 | ||||||
23 | Brownfields Redevelopment Fund ............................550 | ||||||
24 | Capital Development Board Revolving Fund ................1,724 |
| |||||||
| |||||||
1 | Care Provider Fund for Persons with a Developmental | ||||||
2 | Disability ..........................................5,445 | ||||||
3 | CDLIS/AAMVAnet/NMVTIS Trust Fund ........................1,770 | ||||||
4 | Cemetery Oversight Licensing and Disciplinary Fund ......4,432 | ||||||
5 | Chicago State University Education Improvement Fund .....5,211 | ||||||
6 | Child Support Administrative Fund .......................3,088 | ||||||
7 | Clean Air Act Permit Fund ...............................6,766 | ||||||
8 | Coal Technology Development Assistance Fund ............11,280 | ||||||
9 | Commitment to Human Services Fund .....................103,833 | ||||||
10 | Common School Fund ....................................411,164 | ||||||
11 | Community Mental Health Medicaid Trust Fund ............10,138 | ||||||
12 | Community Water Supply Laboratory Fund ....................548 | ||||||
13 | Corporate Franchise Tax Refund Fund .......................751 | ||||||
14 | Credit Union Fund ......................................19,740 | ||||||
15 | Cycle Rider Safety Training Fund ..........................982 | ||||||
16 | DCFS Children's Services Fund .........................273,107 | ||||||
17 | Department of Business Services Special | ||||||
18 | Operations Fund .....................................4,386 | ||||||
19 | Department of Corrections Reimbursement and | ||||||
20 | Education Fund .....................................36,230 | ||||||
21 | Department of Human Services Community Services Fund ....4,757 | ||||||
22 | Design Professionals Administration and | ||||||
23 | Investigation Fund ..................................5,198 | ||||||
24 | Downstate Public Transportation Fund ...................42,630 | ||||||
25 | Downstate Transit Improvement Fund ......................1,807 | ||||||
26 | Drivers Education Fund ..................................1,351 |
| |||||||
| |||||||
1 | Drug Rebate Fund .......................................21,955 | ||||||
2 | Drug Treatment Fund .......................................508 | ||||||
3 | Education Assistance Fund ...........................1,901,464 | ||||||
4 | Environmental Protection Permit and Inspection Fund .....5,397 | ||||||
5 | Estate Tax Refund Fund ....................................637 | ||||||
6 | Facilities Management Revolving Fund ...................13,775 | ||||||
7 | Fair and Exposition Fund ..................................863 | ||||||
8 | Federal High Speed Rail Trust Fund ......................9,230 | ||||||
9 | Federal Workforce Training Fund .......................208,014 | ||||||
10 | Feed Control Fund .......................................1,319 | ||||||
11 | Fertilizer Control Fund .................................1,247 | ||||||
12 | Fire Prevention Fund ....................................3,876 | ||||||
13 | Fund for the Advancement of Education ..................46,221 | ||||||
14 | General Professions Dedicated Fund .....................26,266 | ||||||
15 | General Revenue Fund ...............................17,653,153 | ||||||
16 | Grade Crossing Protection Fund ..........................3,737 | ||||||
17 | Hazardous Waste Fund ....................................3,625 | ||||||
18 | Health and Human Services Medicaid Trust Fund ...........5,263 | ||||||
19 | Healthcare Provider Relief Fund .......................115,415 | ||||||
20 | Horse Racing Fund .....................................184,337 | ||||||
21 | Hospital Provider Fund .................................62,701 | ||||||
22 | Illinois Affordable Housing Trust Fund ..................7,103 | ||||||
23 | Illinois Charity Bureau Fund ............................2,108 | ||||||
24 | Illinois Clean Water Fund ...............................8,679 | ||||||
25 | Illinois Forestry Development Fund ......................6,189 | ||||||
26 | Illinois Gaming Law Enforcement Fund ....................1,277 |
| |||||||
| |||||||
1 | Illinois Power Agency Operations Fund ..................43,568 | ||||||
2 | Illinois State Dental Disciplinary Fund .................4,344 | ||||||
3 | Illinois State Fair Fund ................................5,690 | ||||||
4 | Illinois State Medical Disciplinary Fund ...............20,283 | ||||||
5 | Illinois State Pharmacy Disciplinary Fund ...............9,856 | ||||||
6 | Illinois Veterans Assistance Fund .......................2,494 | ||||||
7 | Illinois Workers' Compensation Commission Operations Fund .2,896 | ||||||
8 | IMSA Income Fund ........................................8,012 | ||||||
9 | Income Tax Refund Fund ................................152,206 | ||||||
10 | Insurance Financial Regulation Fund ...................104,597 | ||||||
11 | Insurance Premium Tax Refund Fund .......................9,901 | ||||||
12 | Insurance Producer Administration Fund ................105,702 | ||||||
13 | International Tourism Fund ..............................7,000 | ||||||
14 | LaSalle Veterans Home Fund .............................31,489 | ||||||
15 | LEADS Maintenance Fund ....................................607 | ||||||
16 | Live and Learn Fund .....................................8,302 | ||||||
17 | Local Government Distributive Fund ....................102,508 | ||||||
18 | Local Tourism Fund .....................................28,421 | ||||||
19 | Long-Term Care Provider Fund ............................7,140 | ||||||
20 | Manteno Veterans Home Fund .............................47,417 | ||||||
21 | Medical Interagency Program Fund ..........................669 | ||||||
22 | Mental Health Fund ......................................7,492 | ||||||
23 | Monitoring Device Driving Permit Administration Fee Fund ..762 | ||||||
24 | Motor Carrier Safety Inspection Fund ....................1,114 | ||||||
25 | Motor Fuel Tax Fund ...................................141,788 | ||||||
26 | Motor Vehicle License Plate Fund ........................5,366 |
| |||||||
| |||||||
1 | Nursing Dedicated and Professional Fund ................10,746 | ||||||
2 | Open Space Lands Acquisition and Development Fund ......25,584 | ||||||
3 | Optometric Licensing and Disciplinary Board Fund ........1,099 | ||||||
4 | Partners for Conservation Fund .........................20,187 | ||||||
5 | Pawnbroker Regulation Fund ..............................1,072 | ||||||
6 | Personal Property Tax Replacement Fund .................88,655 | ||||||
7 | Pesticide Control Fund ..................................5,617 | ||||||
8 | Professional Services Fund ..............................2,795 | ||||||
9 | Professions Indirect Cost Fund ........................180,536 | ||||||
10 | Public Pension Regulation Fund ..........................8,434 | ||||||
11 | Public Transportation Fund .............................97,777 | ||||||
12 | Quincy Veterans Home Fund ..............................57,745 | ||||||
13 | Real Estate License Administration Fund ................32,015 | ||||||
14 | Regional Transportation Authority Occupation | ||||||
15 | and Use Tax Replacement Fund ........................3,123 | ||||||
16 | Registered Certified Public Accountants' Administration and | ||||||
17 | Disciplinary Fund ...................................2,560 | ||||||
18 | Renewable Energy Resources Trust Fund .....................797 | ||||||
19 | Rental Housing Support Program Fund .......................949 | ||||||
20 | Residential Finance Regulatory Fund ....................20,349 | ||||||
21 | Road Fund .............................................557,727 | ||||||
22 | Roadside Memorial Fund ....................................582 | ||||||
23 | Salmon Fund ...............................................548 | ||||||
24 | Savings Bank Regulatory Fund ............................2,100 | ||||||
25 | School Infrastructure Fund .............................18,703 | ||||||
26 | Secretary of State DUI Administration Fund ................867 |
| |||||||
| |||||||
1 | Secretary of State Identification Security and Theft | ||||||
2 | Prevention Fund .........................................4,660 | ||||||
3 | Secretary of State Special License Plate Fund ...........1,772 | ||||||
4 | Secretary of State Special Services Fund ................7,839 | ||||||
5 | Securities Audit and Enforcement Fund ...................2,879 | ||||||
6 | Small Business Environmental Assistance Fund ..............588 | ||||||
7 | Solid Waste Management Fund .............................7,389 | ||||||
8 | Special Education Medicaid Matching Fund ................3,388 | ||||||
9 | State and Local Sales Tax Reform Fund ...................6,573 | ||||||
10 | State Asset Forfeiture Fund .............................1,213 | ||||||
11 | State Construction Account Fund .......................129,461 | ||||||
12 | State Crime Laboratory Fund .............................2,462 | ||||||
13 | State Gaming Fund .....................................188,862 | ||||||
14 | State Garage Revolving Fund .............................4,303 | ||||||
15 | State Lottery Fund ....................................145,905 | ||||||
16 | State Offender DNA Identification System Fund ...........1,075 | ||||||
17 | State Pensions Fund ...................................500,000 | ||||||
18 | State Police DUI Fund .....................................839 | ||||||
19 | State Police Firearm Services Fund ......................4,981 | ||||||
20 | State Police Services Fund .............................11,660 | ||||||
21 | State Police Vehicle Fund ...............................5,514 | ||||||
22 | State Police Whistleblower Reward and Protection Fund ...2,822 | ||||||
23 | State Small Business Credit Initiative Fund ............15,061 | ||||||
24 | Subtitle D Management Fund ..............................1,067 | ||||||
25 | Supplemental Low-Income Energy Assistance Fund .........68,016 | ||||||
26 | Tax Compliance and Administration Fund ..................4,713 |
| |||||||
| |||||||
1 | Technology Management Revolving Fund ..................257,409 | ||||||
2 | Tobacco Settlement Recovery Fund ........................4,825 | ||||||
3 | Tourism Promotion Fund .................................66,211 | ||||||
4 | Traffic and Criminal Conviction Surcharge Fund ........226,070 | ||||||
5 | Underground Storage Tank Fund ..........................19,110 | ||||||
6 | University of Illinois Hospital Services Fund ...........3,813 | ||||||
7 | Vehicle Inspection Fund .................................9,673 | ||||||
8 | Violent Crime Victims Assistance Fund ..................12,233 | ||||||
9 | Weights and Measures Fund ...............................5,245 | ||||||
10 | Working Capital Revolving Fund .........................27,245 | ||||||
11 | Agricultural Premium Fund 152,228 | ||||||
12 | Assisted Living and Shared Housing Regulatory Fund 2,549 | ||||||
13 | Care Provider Fund for Persons with a | ||||||
14 | Developmental Disability 14,212 | ||||||
15 | CDLIS/AAMVAnet/NMVTIS Trust Fund 5,031 | ||||||
16 | Chicago State University Education Improvement Fund 4,036 | ||||||
17 | Child Support Administrative Fund 5,843 | ||||||
18 | Clean Air Act Permit Fund 980 | ||||||
19 | Common School Fund 238,911 | ||||||
20 | Community Mental Health Medicaid Trust Fund 23,615 | ||||||
21 | Corporate Franchise Tax Refund Fund 3,294 | ||||||
22 | Death Certificate Surcharge Fund 4,790 | ||||||
23 | Death Penalty Abolition Fund 6,142 | ||||||
24 | Department of Business Services Special | ||||||
25 | Operations Fund 11,370 | ||||||
26 | Department of Human Services Community |
| |||||||
| |||||||
1 | Services Fund 11,733 | ||||||
2 | Downstate Public Transportation Fund 12,268 | ||||||
3 | Driver Services Administration Fund 1,272 | ||||||
4 | Drug Rebate Fund 41,241 | ||||||
5 | Drug Treatment Fund 1,530 | ||||||
6 | Drunk and Drugged Driving Prevention Fund 790 | ||||||
7 | Education Assistance Fund 1,332,369 | ||||||
8 | Electronic Health Record Incentive Fund 2,575 | ||||||
9 | Emergency Public Health Fund 9,383 | ||||||
10 | EMS Assistance Fund 1,925 | ||||||
11 | Environmental Protection Permit and Inspection Fund 733 | ||||||
12 | Estate Tax Refund Fund 1,877 | ||||||
13 | Facilities Management Revolving Fund 19,625 | ||||||
14 | Facility Licensing Fund 2,411 | ||||||
15 | Fair and Exposition Fund 4,698 | ||||||
16 | Federal Financing Cost Reimbursement Fund 649 | ||||||
17 | Federal High Speed Rail Trust Fund 14,092 | ||||||
18 | Feed Control Fund 8,112 | ||||||
19 | Fertilizer Control Fund 6,898 | ||||||
20 | Fire Prevention Fund 3,706 | ||||||
21 | Food and Drug Safety Fund 4,068 | ||||||
22 | Fund for the Advancement of Education 14,680 | ||||||
23 | General Professions Dedicated Fund 3,102 | ||||||
24 | General Revenue Fund 17,653,153 | ||||||
25 | Grade Crossing Protection Fund 1,483 | ||||||
26 | Grant Accountability and Transparency Fund 594 |
| |||||||
| |||||||
1 | Hazardous Waste Fund 633 | ||||||
2 | Health and Human Services Medicaid Trust Fund 9,399 | ||||||
3 | Health Facility Plan Review Fund 3,521 | ||||||
4 | Healthcare Provider Relief Fund 230,920 | ||||||
5 | Healthy Smiles Fund 892 | ||||||
6 | Home Care Services Agency Licensure Fund 3,582 | ||||||
7 | Hospital Licensure Fund 1,946 | ||||||
8 | Hospital Provider Fund 115,090 | ||||||
9 | ICJIA Violence Prevention Fund 2,023 | ||||||
10 | Illinois Affordable Housing Trust Fund 7,306 | ||||||
11 | Illinois Clean Water Fund 1,177 | ||||||
12 | Illinois Health Facilities Planning Fund 4,047 | ||||||
13 | Illinois School Asbestos Abatement Fund 1,150 | ||||||
14 | Illinois Standardbred Breeders Fund 12,452 | ||||||
15 | Illinois State Fair Fund 29,588 | ||||||
16 | Illinois Thoroughbred Breeders Fund 19,485 | ||||||
17 | Illinois Veterans' Rehabilitation Fund 1,187 | ||||||
18 | Illinois Workers' Compensation Commission | ||||||
19 | Operations Fund 206,564 | ||||||
20 | IMSA Income Fund 7,646 | ||||||
21 | Income Tax Refund Fund 55,081 | ||||||
22 | Lead Poisoning Screening, Prevention, and | ||||||
23 | Abatement Fund 7,730 | ||||||
24 | Live and Learn Fund 21,306 | ||||||
25 | Lobbyist Registration Administration Fund 1,088 | ||||||
26 | Local Government Distributive Fund 31,539 |
| |||||||
| |||||||
1 | Long-Term Care Monitor/Receiver Fund 54,094 | ||||||
2 | Long-Term Care Provider Fund 20,649 | ||||||
3 | Mandatory Arbitration Fund 2,225 | ||||||
4 | Medical Interagency Program Fund 1,948 | ||||||
5 | Medical Special Purposes Trust Fund 2,073 | ||||||
6 | Mental Health Fund 15,458 | ||||||
7 | Metabolic Screening and Treatment Fund 44,251 | ||||||
8 | Monitoring Device Driving Permit | ||||||
9 | Administration Fee Fund 1,082 | ||||||
10 | Motor Fuel Tax Fund 41,504 | ||||||
11 | Motor Vehicle License Plate Fund 14,732 | ||||||
12 | Motor Vehicle Theft Prevention and Insurance | ||||||
13 | Verification
Trust Fund 645 | ||||||
14 | Nursing Dedicated and Professional Fund 3,690 | ||||||
15 | Open Space Lands Acquisition and Development Fund 943 | ||||||
16 | Partners for Conservation Fund 43,490 | ||||||
17 | Personal Property Tax | ||||||
18 | Replacement Fund 100,416 | ||||||
19 | Pesticide Control Fund 34,045 | ||||||
20 | Plumbing Licensure and Program Fund 4,005 | ||||||
21 | Professional Services Fund 3,806 | ||||||
22 | Public Health Laboratory Services Revolving Fund 7,750 | ||||||
23 | Public Transportation Fund 31,285 | ||||||
24 | Renewable Energy Resources Trust Fund 10,947 | ||||||
25 | Regional Transportation Authority Occupation and | ||||||
26 | Use Tax Replacement Fund 898 |
| |||||||
| |||||||
1 | Rental Housing Support Program Fund 503 | ||||||
2 | Road Fund 215,480 | ||||||
3 | School Infrastructure Fund 15,933 | ||||||
4 | Secretary of State DUI Administration Fund 1,980 | ||||||
5 | Secretary of State Identification Security and Theft | ||||||
6 | Prevention Fund 12,530 | ||||||
7 | Secretary of State Special License Plate Fund 3,274 | ||||||
8 | Secretary of State Special Services Fund 18,638 | ||||||
9 | Securities Audit and Enforcement Fund 7,900 | ||||||
10 | Solid Waste Management Fund 959 | ||||||
11 | Special Education Medicaid Matching Fund 7,016 | ||||||
12 | State and Local Sales Tax Reform Fund 2,022 | ||||||
13 | State Construction Account Fund 33,539 | ||||||
14 | State Gaming Fund 83,992 | ||||||
15 | State Garage Revolving Fund 5,770 | ||||||
16 | State Lottery Fund 487,256 | ||||||
17 | State Pensions Fund 500,000 | ||||||
18 | State Treasurer's Bank Services Trust Fund 625 | ||||||
19 | Supreme Court Special Purposes Fund 3,879 | ||||||
20 | Tattoo and Body Piercing Establishment | ||||||
21 | Registration Fund 706 | ||||||
22 | Tax Compliance and Administration Fund 1,490 | ||||||
23 | Tobacco Settlement Recovery Fund 34,105 | ||||||
24 | Trauma Center Fund 10,783 | ||||||
25 | Underground Storage Tank Fund 2,737 | ||||||
26 | University of Illinois Hospital Services Fund 4,602 |
| |||||||
| |||||||
1 | The Vehicle Inspection Fund 4,243 | ||||||
2 | Weights and Measures Fund 27,517
| ||||||
3 | Notwithstanding any provision of the law to the contrary, | ||||||
4 | the General
Assembly hereby authorizes the use of such funds | ||||||
5 | for the purposes set forth
in this Section.
| ||||||
6 | These provisions do not apply to funds classified by the | ||||||
7 | Comptroller
as federal trust funds or State trust funds. The | ||||||
8 | Audit Expense Fund may
receive transfers from those trust funds | ||||||
9 | only as directed herein, except
where prohibited by the terms | ||||||
10 | of the trust fund agreement. The Auditor
General shall notify | ||||||
11 | the trustees of those funds of the estimated cost of
the audit | ||||||
12 | to be incurred under the Illinois State Auditing Act for the
| ||||||
13 | fund. The trustees of those funds shall direct the State | ||||||
14 | Comptroller and
Treasurer to transfer the estimated amount to | ||||||
15 | the Audit Expense Fund.
| ||||||
16 | The Auditor General may bill entities that are not subject | ||||||
17 | to the above
transfer provisions, including private entities, | ||||||
18 | related organizations and
entities whose funds are | ||||||
19 | locally-held, for the cost of audits, studies, and
| ||||||
20 | investigations incurred on their behalf. Any revenues received | ||||||
21 | under this
provision shall be deposited into the Audit Expense | ||||||
22 | Fund.
| ||||||
23 | In the event that moneys on deposit in any fund are | ||||||
24 | unavailable, by
reason of deficiency or any other reason | ||||||
25 | preventing their lawful
transfer, the State Comptroller shall | ||||||
26 | order transferred
and the State Treasurer shall transfer the |
| |||||||
| |||||||
1 | amount deficient or otherwise
unavailable from the General | ||||||
2 | Revenue Fund for deposit into the Audit Expense
Fund.
| ||||||
3 | On or before December 1, 1992, and each December 1 | ||||||
4 | thereafter, the
Auditor General shall notify the Governor's | ||||||
5 | Office of Management
and Budget (formerly Bureau of the Budget)
| ||||||
6 | of the amount
estimated to be necessary to pay for audits, | ||||||
7 | studies, and investigations in
accordance with the Illinois | ||||||
8 | State Auditing Act during the next succeeding
fiscal year for | ||||||
9 | each State fund for which a transfer or reimbursement is
| ||||||
10 | anticipated.
| ||||||
11 | Beginning with fiscal year 1994 and during each fiscal year | ||||||
12 | thereafter,
the Auditor General may direct the State | ||||||
13 | Comptroller and Treasurer to
transfer moneys from funds | ||||||
14 | authorized by the General Assembly for that
fund. In the event | ||||||
15 | funds, including federal and State trust funds but
excluding | ||||||
16 | the General Revenue Fund, are transferred, during fiscal year | ||||||
17 | 1994
and during each fiscal year thereafter, in excess of the | ||||||
18 | amount to pay actual
costs attributable to audits, studies, and | ||||||
19 | investigations as permitted or
required by the Illinois State | ||||||
20 | Auditing Act or specific action of the General
Assembly, the | ||||||
21 | Auditor General shall, on September 30, or as soon thereafter | ||||||
22 | as
is practicable, direct the State Comptroller and Treasurer | ||||||
23 | to transfer the
excess amount back to the fund from which it | ||||||
24 | was originally transferred.
| ||||||
25 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
26 | 101-10, eff. 6-5-19.)
|
| |||||||
| |||||||
1 | Section 5-10. The Gifts and Grants to Government Act is | ||||||
2 | amended by adding Section 5 as follows:
| ||||||
3 | (30 ILCS 110/5 new) | ||||||
4 | Sec. 5. Lieutenant Governor's Grant Fund; additional | ||||||
5 | purposes. In addition to any other deposits authorized by law, | ||||||
6 | the Lieutenant Governor's Grant Fund may accept funds from any | ||||||
7 | source, public or private, to be used for the purposes of such | ||||||
8 | funds including administrative costs of the Lieutenant | ||||||
9 | Governor's Office.
| ||||||
10 | Section 5-15. The State Revenue Sharing Act is amended by | ||||||
11 | changing Section 12 as follows:
| ||||||
12 | (30 ILCS 115/12) (from Ch. 85, par. 616)
| ||||||
13 | Sec. 12. Personal Property Tax Replacement Fund. There is | ||||||
14 | hereby
created the Personal Property Tax Replacement Fund, a | ||||||
15 | special fund in
the State Treasury into which shall be paid all | ||||||
16 | revenue realized:
| ||||||
17 | (a) all amounts realized from the additional personal | ||||||
18 | property tax
replacement income tax imposed by subsections | ||||||
19 | (c) and (d) of Section 201 of the
Illinois Income Tax Act, | ||||||
20 | except for those amounts deposited into the Income Tax
| ||||||
21 | Refund Fund pursuant to subsection (c) of Section 901 of | ||||||
22 | the Illinois Income
Tax Act; and
|
| |||||||
| |||||||
1 | (b) all amounts realized from the additional personal | ||||||
2 | property replacement
invested capital taxes imposed by | ||||||
3 | Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the | ||||||
4 | Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities | ||||||
5 | Revenue Act, and Section 3 of the Water Company Invested | ||||||
6 | Capital
Tax Act, and amounts payable to the Department of | ||||||
7 | Revenue under the
Telecommunications Infrastructure | ||||||
8 | Maintenance Fee Act.
| ||||||
9 | As soon as may be after the end of each month, the | ||||||
10 | Department of Revenue
shall certify to the Treasurer and the | ||||||
11 | Comptroller the amount of all refunds
paid out of the General | ||||||
12 | Revenue Fund through the preceding month on account
of | ||||||
13 | overpayment of liability on taxes paid into the Personal | ||||||
14 | Property Tax
Replacement Fund. Upon receipt of such | ||||||
15 | certification, the Treasurer and
the Comptroller shall | ||||||
16 | transfer the amount so certified from the Personal
Property Tax | ||||||
17 | Replacement Fund into the General Revenue Fund.
| ||||||
18 | The payments of revenue into the Personal Property Tax | ||||||
19 | Replacement Fund
shall be used exclusively for distribution to | ||||||
20 | taxing districts, regional offices and officials, and local | ||||||
21 | officials as provided
in this Section and in the School Code, | ||||||
22 | payment of the ordinary and contingent expenses of the Property | ||||||
23 | Tax Appeal Board, payment of the expenses of the Department of | ||||||
24 | Revenue incurred
in administering the collection and | ||||||
25 | distribution of monies paid into the
Personal Property Tax | ||||||
26 | Replacement Fund and transfers due to refunds to
taxpayers for |
| |||||||
| |||||||
1 | overpayment of liability for taxes paid into the Personal
| ||||||
2 | Property Tax Replacement Fund.
| ||||||
3 | In addition, moneys in the Personal Property Tax
| ||||||
4 | Replacement Fund may be used to pay any of the following: (i) | ||||||
5 | salary, stipends, and additional compensation as provided by | ||||||
6 | law for chief election clerks, county clerks, and county | ||||||
7 | recorders; (ii) costs associated with regional offices of | ||||||
8 | education and educational service centers; (iii) | ||||||
9 | reimbursements payable by the State Board of Elections under | ||||||
10 | Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the | ||||||
11 | Election Code; (iv) expenses of the Illinois Educational Labor | ||||||
12 | Relations Board; and (v) salary, personal services, and | ||||||
13 | additional compensation as provided by law for court reporters | ||||||
14 | under the Court Reporters Act. | ||||||
15 | As soon as may be after June 26, 1980 ( the effective date | ||||||
16 | of Public Act 81-1255) this amendatory Act of 1980 ,
the | ||||||
17 | Department of Revenue shall certify to the Treasurer the amount | ||||||
18 | of net
replacement revenue paid into the General Revenue Fund | ||||||
19 | prior to that effective
date from the additional tax imposed by | ||||||
20 | Section 2a.1 of the Messages Tax
Act; Section 2a.1 of the Gas | ||||||
21 | Revenue Tax Act; Section 2a.1 of the Public
Utilities Revenue | ||||||
22 | Act; Section 3 of the Water Company Invested Capital Tax Act;
| ||||||
23 | amounts collected by the Department of Revenue under the | ||||||
24 | Telecommunications Infrastructure Maintenance Fee Act; and the
| ||||||
25 | additional personal
property tax replacement income tax | ||||||
26 | imposed by
the Illinois Income Tax Act, as amended by Public
|
| |||||||
| |||||||
1 | Act 81-1st Special Session-1. Net replacement revenue shall be | ||||||
2 | defined as
the total amount paid into and remaining in the | ||||||
3 | General Revenue Fund as a
result of those Acts minus the amount | ||||||
4 | outstanding and obligated from the
General Revenue Fund in | ||||||
5 | state vouchers or warrants prior to June 26, 1980 ( the | ||||||
6 | effective
date of Public Act 81-1255) this amendatory Act of | ||||||
7 | 1980 as refunds to taxpayers for overpayment
of liability under | ||||||
8 | those Acts.
| ||||||
9 | All interest earned by monies accumulated in the Personal | ||||||
10 | Property
Tax Replacement Fund shall be deposited in such Fund. | ||||||
11 | All amounts allocated
pursuant to this Section are appropriated | ||||||
12 | on a continuing basis.
| ||||||
13 | Prior to December 31, 1980, as soon as may be after the end | ||||||
14 | of each quarter
beginning with the quarter ending December 31, | ||||||
15 | 1979, and on and after
December 31, 1980, as soon as may be | ||||||
16 | after January 1, March 1, April 1, May
1, July 1, August 1, | ||||||
17 | October 1 and December 1 of each year, the Department
of | ||||||
18 | Revenue shall allocate to each taxing district as defined in | ||||||
19 | Section 1-150
of the Property Tax Code, in accordance with
the | ||||||
20 | provisions of paragraph (2) of this Section the portion of the | ||||||
21 | funds held
in the Personal Property Tax Replacement Fund which | ||||||
22 | is required to be
distributed, as provided in paragraph (1), | ||||||
23 | for each quarter. Provided,
however, under no circumstances | ||||||
24 | shall any taxing district during each of the
first two years of | ||||||
25 | distribution of the taxes imposed by Public Act 81-1st Special | ||||||
26 | Session-1 this amendatory Act of
1979 be entitled to an annual |
| |||||||
| |||||||
1 | allocation which is less than the funds such
taxing district | ||||||
2 | collected from the 1978 personal property tax. Provided further
| ||||||
3 | that under no circumstances shall any taxing district during | ||||||
4 | the third year of
distribution of the taxes imposed by Public | ||||||
5 | Act 81-1st Special Session-1 this amendatory Act of 1979 | ||||||
6 | receive less
than 60% of the funds such taxing district | ||||||
7 | collected from the 1978 personal
property tax. In the event | ||||||
8 | that the total of the allocations made as above
provided for | ||||||
9 | all taxing districts, during either of such 3 years, exceeds | ||||||
10 | the
amount available for distribution the allocation of each | ||||||
11 | taxing district shall
be proportionately reduced. Except as | ||||||
12 | provided in Section 13 of this Act, the
Department shall then | ||||||
13 | certify, pursuant to appropriation, such allocations to
the | ||||||
14 | State Comptroller who shall pay over to the several taxing | ||||||
15 | districts the
respective amounts allocated to them.
| ||||||
16 | Any township which receives an allocation based in whole or | ||||||
17 | in part upon
personal property taxes which it levied pursuant | ||||||
18 | to Section 6-507 or 6-512
of the Illinois Highway Code and | ||||||
19 | which was previously
required to be paid
over to a municipality | ||||||
20 | shall immediately pay over to that municipality a
proportionate | ||||||
21 | share of the personal property replacement funds which such
| ||||||
22 | township receives.
| ||||||
23 | Any municipality or township, other than a municipality | ||||||
24 | with a population
in excess of 500,000, which receives an | ||||||
25 | allocation based in whole or in
part on personal property taxes | ||||||
26 | which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the |
| |||||||
| |||||||
1 | Illinois Local Library Act and which was
previously
required to | ||||||
2 | be paid over to a public library shall immediately pay over
to | ||||||
3 | that library a proportionate share of the personal property tax | ||||||
4 | replacement
funds which such municipality or township | ||||||
5 | receives; provided that if such
a public library has converted | ||||||
6 | to a library organized under The Illinois
Public Library | ||||||
7 | District Act, regardless of whether such conversion has
| ||||||
8 | occurred on, after or before January 1, 1988, such | ||||||
9 | proportionate share
shall be immediately paid over to the | ||||||
10 | library district which maintains and
operates the library. | ||||||
11 | However, any library that has converted prior to January
1, | ||||||
12 | 1988, and which hitherto has not received the personal property | ||||||
13 | tax
replacement funds, shall receive such funds commencing on | ||||||
14 | January 1, 1988.
| ||||||
15 | Any township which receives an allocation based in whole or | ||||||
16 | in part on
personal property taxes which it levied pursuant to | ||||||
17 | Section 1c of the Public
Graveyards Act and which taxes were | ||||||
18 | previously required to be paid
over to or used for such public | ||||||
19 | cemetery or cemeteries shall immediately
pay over to or use for | ||||||
20 | such public cemetery or cemeteries a proportionate
share of the | ||||||
21 | personal property tax replacement funds which the township
| ||||||
22 | receives.
| ||||||
23 | Any taxing district which receives an allocation based in | ||||||
24 | whole or in
part upon personal property taxes which it levied | ||||||
25 | for another
governmental body or school district in Cook County | ||||||
26 | in 1976 or for
another governmental body or school district in |
| |||||||
| |||||||
1 | the remainder of the
State in 1977 shall immediately pay over | ||||||
2 | to that governmental body or
school district the amount of | ||||||
3 | personal property replacement funds which
such governmental | ||||||
4 | body or school district would receive directly under
the | ||||||
5 | provisions of paragraph (2) of this Section, had it levied its | ||||||
6 | own
taxes.
| ||||||
7 | (1) The portion of the Personal Property Tax | ||||||
8 | Replacement Fund required to
be
distributed as of the time | ||||||
9 | allocation is required to be made shall be the
amount | ||||||
10 | available in such Fund as of the time allocation is | ||||||
11 | required to be made.
| ||||||
12 | The amount available for distribution shall be the | ||||||
13 | total amount in the
fund at such time minus the necessary | ||||||
14 | administrative and other authorized expenses as limited
by | ||||||
15 | the appropriation and the amount determined by: (a) $2.8 | ||||||
16 | million for
fiscal year 1981; (b) for fiscal year 1982, | ||||||
17 | .54% of the funds distributed
from the fund during the | ||||||
18 | preceding fiscal year; (c) for fiscal year 1983
through | ||||||
19 | fiscal year 1988, .54% of the funds distributed from the | ||||||
20 | fund during
the preceding fiscal year less .02% of such | ||||||
21 | fund for fiscal year 1983 and
less .02% of such funds for | ||||||
22 | each fiscal year thereafter; (d) for fiscal
year 1989 | ||||||
23 | through fiscal year 2011 no more than 105% of the actual | ||||||
24 | administrative expenses
of the prior fiscal year; (e) for | ||||||
25 | fiscal year 2012 and beyond, a sufficient amount to pay (i) | ||||||
26 | stipends, additional compensation, salary reimbursements, |
| |||||||
| |||||||
1 | and other amounts directed to be paid out of this Fund for | ||||||
2 | local officials as authorized or required by statute and | ||||||
3 | (ii) the ordinary and contingent expenses of the Property | ||||||
4 | Tax Appeal Board and the expenses of the Department of | ||||||
5 | Revenue incurred in administering the collection and | ||||||
6 | distribution of moneys paid into the Fund; (f) for fiscal | ||||||
7 | years 2012 and 2013 only, a sufficient amount to pay | ||||||
8 | stipends, additional compensation, salary reimbursements, | ||||||
9 | and other amounts directed to be paid out of this Fund for | ||||||
10 | regional offices and officials as authorized or required by | ||||||
11 | statute; or (g) for fiscal years 2018 through 2021 2020 | ||||||
12 | only, a sufficient amount to pay amounts directed to be | ||||||
13 | paid out of this Fund for public community college base | ||||||
14 | operating grants and local health protection grants to | ||||||
15 | certified local health departments as authorized or | ||||||
16 | required by appropriation or statute. Such portion of the | ||||||
17 | fund shall be determined after
the transfer into the | ||||||
18 | General Revenue Fund due to refunds, if any, paid
from the | ||||||
19 | General Revenue Fund during the preceding quarter. If at | ||||||
20 | any time,
for any reason, there is insufficient amount in | ||||||
21 | the Personal Property
Tax Replacement Fund for payments for | ||||||
22 | regional offices and officials or local officials or | ||||||
23 | payment of costs of administration or for transfers
due to | ||||||
24 | refunds at the end of any particular month, the amount of | ||||||
25 | such
insufficiency shall be carried over for the purposes | ||||||
26 | of payments for regional offices and officials, local |
| |||||||
| |||||||
1 | officials, transfers into the
General Revenue Fund, and | ||||||
2 | costs of administration to the
following month or months. | ||||||
3 | Net replacement revenue held, and defined above,
shall be | ||||||
4 | transferred by the Treasurer and Comptroller to the | ||||||
5 | Personal Property
Tax Replacement Fund within 10 days of | ||||||
6 | such certification.
| ||||||
7 | (2) Each quarterly allocation shall first be | ||||||
8 | apportioned in the
following manner: 51.65% for taxing | ||||||
9 | districts in Cook County and 48.35%
for taxing districts in | ||||||
10 | the remainder of the State.
| ||||||
11 | The Personal Property Replacement Ratio of each taxing | ||||||
12 | district
outside Cook County shall be the ratio which the Tax | ||||||
13 | Base of that taxing
district bears to the Downstate Tax Base. | ||||||
14 | The Tax Base of each taxing
district outside of Cook County is | ||||||
15 | the personal property tax collections
for that taxing district | ||||||
16 | for the 1977 tax year. The Downstate Tax Base
is the personal | ||||||
17 | property tax collections for all taxing districts in the
State | ||||||
18 | outside of Cook County for the 1977 tax year. The Department of
| ||||||
19 | Revenue shall have authority to review for accuracy and | ||||||
20 | completeness the
personal property tax collections for each | ||||||
21 | taxing district outside Cook
County for the 1977 tax year.
| ||||||
22 | The Personal Property Replacement Ratio of each Cook County | ||||||
23 | taxing
district shall be the ratio which the Tax Base of that | ||||||
24 | taxing district
bears to the Cook County Tax Base. The Tax Base | ||||||
25 | of each Cook County
taxing district is the personal property | ||||||
26 | tax collections for that taxing
district for the 1976 tax year. |
| |||||||
| |||||||
1 | The Cook County Tax Base is the
personal property tax | ||||||
2 | collections for all taxing districts in Cook
County for the | ||||||
3 | 1976 tax year. The Department of Revenue shall have
authority | ||||||
4 | to review for accuracy and completeness the personal property | ||||||
5 | tax
collections for each taxing district within Cook County for | ||||||
6 | the 1976 tax year.
| ||||||
7 | For all purposes of this Section 12, amounts paid to a | ||||||
8 | taxing district
for such tax years as may be applicable by a | ||||||
9 | foreign corporation under the
provisions of Section 7-202 of | ||||||
10 | the Public Utilities Act, as amended,
shall be deemed to be | ||||||
11 | personal property taxes collected by such taxing district
for | ||||||
12 | such tax years as may be applicable. The Director shall | ||||||
13 | determine from the
Illinois Commerce Commission, for any tax | ||||||
14 | year as may be applicable, the
amounts so paid by any such | ||||||
15 | foreign corporation to any and all taxing
districts. The | ||||||
16 | Illinois Commerce Commission shall furnish such information to
| ||||||
17 | the Director. For all purposes of this Section 12, the Director | ||||||
18 | shall deem such
amounts to be collected personal property taxes | ||||||
19 | of each such taxing district
for the applicable tax year or | ||||||
20 | years.
| ||||||
21 | Taxing districts located both in Cook County and in one or | ||||||
22 | more other
counties shall receive both a Cook County allocation | ||||||
23 | and a Downstate
allocation determined in the same way as all | ||||||
24 | other taxing districts.
| ||||||
25 | If any taxing district in existence on July 1, 1979 ceases | ||||||
26 | to exist,
or discontinues its operations, its Tax Base shall |
| |||||||
| |||||||
1 | thereafter be deemed
to be zero. If the powers, duties and | ||||||
2 | obligations of the discontinued
taxing district are assumed by | ||||||
3 | another taxing district, the Tax Base of
the discontinued | ||||||
4 | taxing district shall be added to the Tax Base of the
taxing | ||||||
5 | district assuming such powers, duties and obligations.
| ||||||
6 | If two or more taxing districts in existence on July 1, | ||||||
7 | 1979, or a
successor or successors thereto shall consolidate | ||||||
8 | into one taxing
district, the Tax Base of such consolidated | ||||||
9 | taxing district shall be the
sum of the Tax Bases of each of | ||||||
10 | the taxing districts which have consolidated.
| ||||||
11 | If a single taxing district in existence on July 1, 1979, | ||||||
12 | or a
successor or successors thereto shall be divided into two | ||||||
13 | or more
separate taxing districts, the tax base of the taxing | ||||||
14 | district so
divided shall be allocated to each of the resulting | ||||||
15 | taxing districts in
proportion to the then current equalized | ||||||
16 | assessed value of each resulting
taxing district.
| ||||||
17 | If a portion of the territory of a taxing district is | ||||||
18 | disconnected
and annexed to another taxing district of the same | ||||||
19 | type, the Tax Base of
the taxing district from which | ||||||
20 | disconnection was made shall be reduced
in proportion to the | ||||||
21 | then current equalized assessed value of the disconnected
| ||||||
22 | territory as compared with the then current equalized assessed | ||||||
23 | value within the
entire territory of the taxing district prior | ||||||
24 | to disconnection, and the
amount of such reduction shall be | ||||||
25 | added to the Tax Base of the taxing
district to which | ||||||
26 | annexation is made.
|
| |||||||
| |||||||
1 | If a community college district is created after July 1, | ||||||
2 | 1979,
beginning on January 1, 1996 ( the effective date of | ||||||
3 | Public Act 89-327) this amendatory Act of 1995 , its Tax Base
| ||||||
4 | shall be 3.5% of the sum of the personal property tax collected | ||||||
5 | for the
1977 tax year within the territorial jurisdiction of | ||||||
6 | the district.
| ||||||
7 | The amounts allocated and paid to taxing districts pursuant | ||||||
8 | to
the provisions of Public Act 81-1st Special Session-1 this | ||||||
9 | amendatory Act of 1979 shall be deemed to be
substitute | ||||||
10 | revenues for the revenues derived from taxes imposed on
| ||||||
11 | personal property pursuant to the provisions of the "Revenue | ||||||
12 | Act of
1939" or "An Act for the assessment and taxation of | ||||||
13 | private car line
companies", approved July 22, 1943, as | ||||||
14 | amended, or Section 414 of the
Illinois Insurance Code, prior | ||||||
15 | to the abolition of such taxes and shall
be used for the same | ||||||
16 | purposes as the revenues derived from ad valorem
taxes on real | ||||||
17 | estate.
| ||||||
18 | Monies received by any taxing districts from the Personal | ||||||
19 | Property
Tax Replacement Fund shall be first applied toward | ||||||
20 | payment of the proportionate
amount of debt service which was | ||||||
21 | previously levied and collected from
extensions against | ||||||
22 | personal property on bonds outstanding as of December 31,
1978 | ||||||
23 | and next applied toward payment of the proportionate share of | ||||||
24 | the pension
or retirement obligations of the taxing district | ||||||
25 | which were previously levied
and collected from extensions | ||||||
26 | against personal property. For each such
outstanding bond |
| |||||||
| |||||||
1 | issue, the County Clerk shall determine the percentage of the
| ||||||
2 | debt service which was collected from extensions against real | ||||||
3 | estate in the
taxing district for 1978 taxes payable in 1979, | ||||||
4 | as related to the total amount
of such levies and collections | ||||||
5 | from extensions against both real and personal
property. For | ||||||
6 | 1979 and subsequent years' taxes, the County Clerk shall levy
| ||||||
7 | and extend taxes against the real estate of each taxing | ||||||
8 | district which will
yield the said percentage or percentages of | ||||||
9 | the debt service on such
outstanding bonds. The balance of the | ||||||
10 | amount necessary to fully pay such debt
service shall | ||||||
11 | constitute a first and prior lien upon the monies
received by | ||||||
12 | each such taxing district through the Personal Property Tax
| ||||||
13 | Replacement Fund and shall be first applied or set aside for | ||||||
14 | such purpose.
In counties having fewer than 3,000,000 | ||||||
15 | inhabitants, the amendments to
this paragraph as made by Public | ||||||
16 | Act 81-1255 this amendatory Act of 1980 shall be first
| ||||||
17 | applicable to 1980 taxes to be collected in 1981.
| ||||||
18 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
19 | 101-10, eff. 6-5-19.)
| ||||||
20 | Section 5-20. The Agricultural Fair Act is amended by | ||||||
21 | changing Section 16 as follows:
| ||||||
22 | (30 ILCS 120/16) (from Ch. 85, par. 666)
| ||||||
23 | Sec. 16. Agricultural education.
Agricultural Education | ||||||
24 | Section Fairs, which shall not be located in
more than 25 |
| |||||||
| |||||||
1 | sections, shall be organized and conducted under the
| ||||||
2 | supervision of the Department. The Department
shall designate | ||||||
3 | the sections of the State for Agricultural Education
Fairs. | ||||||
4 | These fairs shall participate in an appropriation at a
rate | ||||||
5 | designated by the Bureau that is in compliance with the current | ||||||
6 | year's appropriation for each section holding an Agricultural | ||||||
7 | Education Section Fair or Fairs during the current year.
| ||||||
8 | Such monies are to be paid as premiums
awarded to | ||||||
9 | agricultural education students exhibiting livestock or
| ||||||
10 | agricultural products at the fair or fairs in the section in | ||||||
11 | which the
student resides. No premium shall be duplicated for | ||||||
12 | any particular
exhibition of livestock or agricultural | ||||||
13 | products in the fair or fairs
held in any one section.
| ||||||
14 | Within
30 days after the close of the fair, a section fair | ||||||
15 | manager as designated by the Department
shall certify to the
| ||||||
16 | Department under oath on forms furnished by the Department a
| ||||||
17 | detailed report of premium awards showing all premiums awarded | ||||||
18 | to agricultural education students at that fair. Warrants shall | ||||||
19 | be issued by the
State Comptroller payable to the agricultural | ||||||
20 | education teacher or teachers on vouchers
certified by the | ||||||
21 | Department.
| ||||||
22 | If after all approved claims are paid there remains any | ||||||
23 | amount of the
appropriation, the remaining portion shall be | ||||||
24 | distributed equally among
the participating agricultural | ||||||
25 | education section fairs to be expended
for the purposes set | ||||||
26 | forth in this Section. A fiscal accounting of the
expenditure |
| |||||||
| |||||||
1 | of funds distributed under this paragraph shall be filed
with | ||||||
2 | the Department by each participating fair not later than one | ||||||
3 | year
after the date of its receipt of such funds. | ||||||
4 | For State fiscal year 2020 only, any section unable to hold | ||||||
5 | an Agricultural Education Section Fair or Fairs shall receive | ||||||
6 | all funds appropriated, at the rate designated by the Bureau of | ||||||
7 | County Fairs, for the purpose of issuing premiums awarded to | ||||||
8 | agricultural education students. Warrants shall be issued by | ||||||
9 | the State Comptroller payable to the agricultural education | ||||||
10 | teacher or teachers on vouchers certified by the Department.
| ||||||
11 | (Source: P.A. 94-261, eff. 1-1-06.)
| ||||||
12 | Section 5-25. The Public Use Trust Act is amended by | ||||||
13 | changing Section 2 as follows:
| ||||||
14 | (30 ILCS 160/2) (from Ch. 127, par. 4002)
| ||||||
15 | Sec. 2.
(a) The Department of Agriculture , and the | ||||||
16 | Department of Natural
Resources , and the Abraham Lincoln | ||||||
17 | Presidential Library and Museum have the
power to enter into a | ||||||
18 | trust agreement with a person or group of persons under
which | ||||||
19 | the State agency may receive or collect money or other property | ||||||
20 | from the
person or group of persons and may expend such money | ||||||
21 | or property solely for a
public purpose within the powers and | ||||||
22 | duties of that State agency and stated in
the trust agreement. | ||||||
23 | The State agency shall be the trustee under any such
trust | ||||||
24 | agreement.
|
| |||||||
| |||||||
1 | (b) Money or property received under a trust agreement | ||||||
2 | shall not be
deposited in the State treasury and is not subject | ||||||
3 | to appropriation by the
General Assembly, but shall be held and | ||||||
4 | invested by the trustee separate
and apart from the State | ||||||
5 | treasury. The trustee shall invest money or
property received | ||||||
6 | under a trust agreement as provided for trustees under
the | ||||||
7 | Trusts and Trustees Act or as otherwise provided in the trust | ||||||
8 | agreement.
| ||||||
9 | (c) The trustee shall maintain detailed records of all | ||||||
10 | receipts and
disbursements in the same manner as required for | ||||||
11 | trustees under the Trusts
and Trustees Act. The trustee shall | ||||||
12 | provide an annual accounting of all
receipts, disbursements, | ||||||
13 | and inventory to all donors to the trust and the
Auditor | ||||||
14 | General. The annual accounting shall be made available to any
| ||||||
15 | member of the public upon request.
| ||||||
16 | (Source: P.A. 100-695, eff. 8-3-18.).
| ||||||
17 | Section 5-30. The Illinois Coal Technology Development | ||||||
18 | Assistance Act is amended by changing Section 3 as follows:
| ||||||
19 | (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
| ||||||
20 | Sec. 3. Transfers to Coal Technology Development | ||||||
21 | Assistance Fund. | ||||||
22 | (a) As soon
as may be practicable after the first day of | ||||||
23 | each month, the Department of
Revenue shall certify to the | ||||||
24 | Treasurer an amount equal to 1/64 of the revenue
realized from |
| |||||||
| |||||||
1 | the tax imposed by the Electricity Excise Tax Law, Section 2
of | ||||||
2 | the Public Utilities Revenue Act,
Section 2 of the Messages Tax | ||||||
3 | Act, and Section 2 of the Gas Revenue Tax Act,
during the | ||||||
4 | preceding month. Upon receipt of the certification, the | ||||||
5 | Treasurer
shall transfer the amount shown on such certification | ||||||
6 | from the General Revenue
Fund to the Coal Technology | ||||||
7 | Development Assistance Fund, which is hereby
created as a | ||||||
8 | special fund in the State treasury, except that no transfer | ||||||
9 | shall
be made in any month in which the Fund has reached the | ||||||
10 | following balance:
| ||||||
11 | (1) (Blank).
| ||||||
12 | (2) (Blank).
| ||||||
13 | (3) (Blank).
| ||||||
14 | (4) (Blank). | ||||||
15 | (5) (Blank). | ||||||
16 | (6) Expect as otherwise provided in subsection (b), | ||||||
17 | during fiscal year 2006 and each fiscal year thereafter, an | ||||||
18 | amount equal to the sum of $10,000,000 plus additional | ||||||
19 | moneys
deposited into the Coal Technology Development | ||||||
20 | Assistance Fund from the
Renewable Energy Resources and | ||||||
21 | Coal Technology Development Assistance Charge
under | ||||||
22 | Section 6.5 of the Renewable Energy, Energy Efficiency, and | ||||||
23 | Coal
Resources Development Law of 1997.
| ||||||
24 | (b) During fiscal years 2019 through 2021 and 2020 only, | ||||||
25 | the Treasurer shall make no transfers from the General Revenue | ||||||
26 | Fund to the Coal Technology Development Assistance Fund. |
| |||||||
| |||||||
1 | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
| ||||||
2 | Section 5-35. The Downstate Public Transportation Act is | ||||||
3 | amended by changing Section 2-3 as follows:
| ||||||
4 | (30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
| ||||||
5 | Sec. 2-3. (a) As soon as possible after the first day of | ||||||
6 | each month,
beginning July 1, 1984, upon certification of the | ||||||
7 | Department of Revenue,
the Comptroller shall order | ||||||
8 | transferred, and the Treasurer shall
transfer, from the General | ||||||
9 | Revenue Fund to a special fund in the State
Treasury which is | ||||||
10 | hereby created, to be known as the Downstate Public
| ||||||
11 | Transportation Fund, an amount equal to 2/32 (beginning July 1, | ||||||
12 | 2005, 3/32) of the net revenue
realized from the Retailers' | ||||||
13 | Occupation Tax Act, the Service Occupation Tax Act,
the Use Tax | ||||||
14 | Act, and the Service Use Tax
Act from persons incurring | ||||||
15 | municipal or
county retailers' or service occupation tax | ||||||
16 | liability for the benefit of
any municipality or county located | ||||||
17 | wholly within the boundaries of each
participant, other than | ||||||
18 | any Metro-East Transit District participant
certified pursuant | ||||||
19 | to subsection (c) of this Section during the
preceding month, | ||||||
20 | except that the Department shall pay into the Downstate
Public | ||||||
21 | Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% | ||||||
22 | of the net revenue realized under
the State tax Acts named | ||||||
23 | above within any municipality or county located
wholly within | ||||||
24 | the boundaries of each participant, other than any Metro-East
|
| |||||||
| |||||||
1 | participant, for tax periods beginning on or after January 1, | ||||||
2 | 1990.
Net revenue realized for a month shall be the revenue
| ||||||
3 | collected by the State pursuant to such Acts during the | ||||||
4 | previous month
from persons incurring municipal or county | ||||||
5 | retailers' or service
occupation tax liability for the benefit | ||||||
6 | of any municipality or county
located wholly within the | ||||||
7 | boundaries of a participant, less the amount
paid out during | ||||||
8 | that same month as refunds or credit memoranda to
taxpayers for | ||||||
9 | overpayment of liability under such Acts for the benefit
of any | ||||||
10 | municipality or county located wholly within the boundaries of | ||||||
11 | a
participant. | ||||||
12 | Notwithstanding any provision of law to the contrary, | ||||||
13 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
14 | 100-23), those amounts required under this subsection (a) to be | ||||||
15 | transferred by the Treasurer into the Downstate Public | ||||||
16 | Transportation Fund from the General Revenue Fund shall be | ||||||
17 | directly deposited into the Downstate Public Transportation | ||||||
18 | Fund as the revenues are realized from the taxes indicated.
| ||||||
19 | (b) As soon as possible after the first day of each month, | ||||||
20 | beginning
July 1, 1989, upon certification of the Department of | ||||||
21 | Revenue, the
Comptroller shall order transferred, and the | ||||||
22 | Treasurer shall transfer, from
the General Revenue Fund to a | ||||||
23 | special fund in the State Treasury which is
hereby created, to | ||||||
24 | be known as the Metro-East Public Transportation Fund,
an | ||||||
25 | amount equal to 2/32 of the net revenue realized, as above, | ||||||
26 | from within
the boundaries of Madison, Monroe, and St. Clair |
| |||||||
| |||||||
1 | Counties, except that the
Department shall pay into the | ||||||
2 | Metro-East Public Transportation Fund 2/32 of
80% of the net | ||||||
3 | revenue realized under the State tax Acts specified in
| ||||||
4 | subsection (a) of this Section within the boundaries of
| ||||||
5 | Madison, Monroe and St. Clair Counties for tax periods | ||||||
6 | beginning on or
after January 1, 1990. A local match
equivalent | ||||||
7 | to an amount which could be raised by a tax levy at the rate of
| ||||||
8 | .05% on the assessed value of property within the boundaries of | ||||||
9 | Madison County is required annually to cause a total of 2/32
of | ||||||
10 | the net revenue to be deposited in the Metro-East Public | ||||||
11 | Transportation
Fund. Failure to raise the required local match | ||||||
12 | annually shall result in
only 1/32 being deposited into the | ||||||
13 | Metro-East Public Transportation Fund
after July 1, 1989, or | ||||||
14 | 1/32 of 80% of the net revenue realized for tax
periods | ||||||
15 | beginning on or after January 1, 1990.
| ||||||
16 | (b-5) As soon as possible after the first day of each | ||||||
17 | month, beginning July 1, 2005, upon certification of the | ||||||
18 | Department of Revenue, the Comptroller shall order | ||||||
19 | transferred, and the Treasurer shall transfer, from the General | ||||||
20 | Revenue Fund to the Downstate Public Transportation Fund, an | ||||||
21 | amount equal to 3/32 of 80% of the net revenue realized from | ||||||
22 | within the boundaries of Monroe and St. Clair Counties under | ||||||
23 | the State Tax Acts specified in subsection (a) of this Section | ||||||
24 | and provided further that, beginning July 1, 2005, the | ||||||
25 | provisions of subsection (b) shall no longer apply with respect | ||||||
26 | to such tax receipts from Monroe and St. Clair Counties.
|
| |||||||
| |||||||
1 | Notwithstanding any provision of law to the contrary, | ||||||
2 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
3 | 100-23), those amounts required under this subsection (b-5) to | ||||||
4 | be transferred by the Treasurer into the Downstate Public | ||||||
5 | Transportation Fund from the General Revenue Fund shall be | ||||||
6 | directly deposited into the Downstate Public Transportation | ||||||
7 | Fund as the revenues are realized from the taxes indicated. | ||||||
8 | (b-6) As soon as possible after the first day of each | ||||||
9 | month, beginning July 1, 2008, upon certification by the | ||||||
10 | Department of Revenue, the Comptroller shall order transferred | ||||||
11 | and the Treasurer shall transfer, from the General Revenue Fund | ||||||
12 | to the Downstate Public Transportation Fund, an amount equal to | ||||||
13 | 3/32 of 80% of the net revenue realized from within the | ||||||
14 | boundaries of Madison County under the State Tax Acts specified | ||||||
15 | in subsection (a) of this Section and provided further that, | ||||||
16 | beginning July 1, 2008, the provisions of subsection (b) shall | ||||||
17 | no longer apply with respect to such tax receipts from Madison | ||||||
18 | County. | ||||||
19 | Notwithstanding any provision of law to the contrary, | ||||||
20 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
21 | 100-23), those amounts required under this subsection (b-6) to | ||||||
22 | be transferred by the Treasurer into the Downstate Public | ||||||
23 | Transportation Fund from the General Revenue Fund shall be | ||||||
24 | directly deposited into the Downstate Public Transportation | ||||||
25 | Fund as the revenues are realized from the taxes indicated. | ||||||
26 | (b-7) Beginning July 1, 2018, notwithstanding the other |
| |||||||
| |||||||
1 | provisions of this Section, instead of the Comptroller making | ||||||
2 | monthly transfers from the General Revenue Fund to the | ||||||
3 | Downstate Public Transportation Fund, the Department of | ||||||
4 | Revenue shall deposit the designated fraction of the net | ||||||
5 | revenue realized from collections under the Retailers' | ||||||
6 | Occupation Tax Act, the Service Occupation Tax Act, the Use Tax | ||||||
7 | Act, and the Service Use Tax Act directly into the Downstate | ||||||
8 | Public Transportation Fund. | ||||||
9 | (c) The Department shall certify to the Department of | ||||||
10 | Revenue the
eligible participants under this Article and the | ||||||
11 | territorial boundaries
of such participants for the purposes of | ||||||
12 | the Department of Revenue in
subsections (a) and (b) of this | ||||||
13 | Section.
| ||||||
14 | (d) For the purposes of this Article, beginning in fiscal | ||||||
15 | year 2009 the General Assembly shall appropriate
an amount from | ||||||
16 | the Downstate Public Transportation Fund equal to the sum total | ||||||
17 | of funds projected to be paid to the
participants pursuant to | ||||||
18 | Section 2-7. If the General Assembly fails to make | ||||||
19 | appropriations sufficient to cover the amounts projected to be | ||||||
20 | paid pursuant to Section 2-7, this Act shall constitute an | ||||||
21 | irrevocable and continuing appropriation from the Downstate | ||||||
22 | Public Transportation Fund of all amounts necessary for those | ||||||
23 | purposes. | ||||||
24 | (e) (Blank). | ||||||
25 | (f) (Blank). | ||||||
26 | (g) (Blank).
|
| |||||||
| |||||||
1 | (h) For State fiscal year 2020 only, notwithstanding any | ||||||
2 | provision of law to the contrary, the total amount of revenue | ||||||
3 | and deposits under this Section attributable to revenues | ||||||
4 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
5 | (i) For State fiscal year 2021 only, notwithstanding any | ||||||
6 | provision of law to the contrary, the total amount of revenue | ||||||
7 | and deposits under this Section attributable to revenues | ||||||
8 | realized during State fiscal year 2021 shall be reduced by 5%. | ||||||
9 | (Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18; | ||||||
10 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. | ||||||
11 | 6-5-19.)
| ||||||
12 | Section 5-40. The Public Library Construction Act is | ||||||
13 | amended by changing Section 15-10 as follows:
| ||||||
14 | (30 ILCS 767/15-10)
| ||||||
15 | Sec. 15-10. Grant awards. The Secretary of State is | ||||||
16 | authorized to
make grants to public libraries for public | ||||||
17 | library construction projects with funds
appropriated for that | ||||||
18 | purpose from the Build Illinois Bond Fund or the Capital | ||||||
19 | Development Fund .
| ||||||
20 | (Source: P.A. 96-37, eff. 7-13-09.)
| ||||||
21 | ARTICLE 10. REVENUES | ||||||
22 | Section 10-5. The Illinois Income Tax Act is amended by |
| |||||||
| |||||||
1 | changing Section 901 as follows:
| ||||||
2 | (35 ILCS 5/901)
| ||||||
3 | (Text of Section before amendment by P.A. 101-8 ) | ||||||
4 | Sec. 901. Collection authority. | ||||||
5 | (a) In general. The Department shall collect the taxes | ||||||
6 | imposed by this Act. The Department
shall collect certified | ||||||
7 | past due child support amounts under Section 2505-650
of the | ||||||
8 | Department of Revenue Law of the
Civil Administrative Code of | ||||||
9 | Illinois. Except as
provided in subsections (b), (c), (e), (f), | ||||||
10 | (g), and (h) of this Section, money collected
pursuant to | ||||||
11 | subsections (a) and (b) of Section 201 of this Act shall be
| ||||||
12 | paid into the General Revenue Fund in the State treasury; money
| ||||||
13 | collected pursuant to subsections (c) and (d) of Section 201 of | ||||||
14 | this Act
shall be paid into the Personal Property Tax | ||||||
15 | Replacement Fund, a special
fund in the State Treasury; and | ||||||
16 | money collected under Section 2505-650 of the
Department of | ||||||
17 | Revenue Law of the
Civil Administrative Code of Illinois shall | ||||||
18 | be paid
into the
Child Support Enforcement Trust Fund, a | ||||||
19 | special fund outside the State
Treasury, or
to the State
| ||||||
20 | Disbursement Unit established under Section 10-26 of the | ||||||
21 | Illinois Public Aid
Code, as directed by the Department of | ||||||
22 | Healthcare and Family Services. | ||||||
23 | (b) Local Government Distributive Fund. Beginning August | ||||||
24 | 1, 2017, the Treasurer shall transfer each month from the | ||||||
25 | General Revenue Fund to the Local Government Distributive Fund |
| |||||||
| |||||||
1 | an amount equal to the sum of (i) 6.06% (10% of the ratio of the | ||||||
2 | 3% individual income tax rate prior to 2011 to the 4.95% | ||||||
3 | individual income tax rate after July 1, 2017) of the net | ||||||
4 | revenue realized from the tax imposed by subsections (a) and | ||||||
5 | (b) of Section 201 of this Act upon individuals, trusts, and | ||||||
6 | estates during the preceding month and (ii) 6.85% (10% of the | ||||||
7 | ratio of the 4.8% corporate income tax rate prior to 2011 to | ||||||
8 | the 7% corporate income tax rate after July 1, 2017) of the net | ||||||
9 | revenue realized from the tax imposed by subsections (a) and | ||||||
10 | (b) of Section 201 of this Act upon corporations during the | ||||||
11 | preceding month. Net revenue realized for a month shall be | ||||||
12 | defined as the
revenue from the tax imposed by subsections (a) | ||||||
13 | and (b) of Section 201 of this
Act which is deposited in the | ||||||
14 | General Revenue Fund, the Education Assistance
Fund, the Income | ||||||
15 | Tax Surcharge Local Government Distributive Fund, the Fund for | ||||||
16 | the Advancement of Education, and the Commitment to Human | ||||||
17 | Services Fund during the
month minus the amount paid out of the | ||||||
18 | General Revenue Fund in State warrants
during that same month | ||||||
19 | as refunds to taxpayers for overpayment of liability
under the | ||||||
20 | tax imposed by subsections (a) and (b) of Section 201 of this | ||||||
21 | Act. | ||||||
22 | Notwithstanding any provision of law to the contrary, | ||||||
23 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
24 | 100-23), those amounts required under this subsection (b) to be | ||||||
25 | transferred by the Treasurer into the Local Government | ||||||
26 | Distributive Fund from the General Revenue Fund shall be |
| |||||||
| |||||||
1 | directly deposited into the Local Government Distributive Fund | ||||||
2 | as the revenue is realized from the tax imposed by subsections | ||||||
3 | (a) and (b) of Section 201 of this Act. | ||||||
4 | For State fiscal year 2020 only, notwithstanding any | ||||||
5 | provision of law to the contrary, the total amount of revenue | ||||||
6 | and deposits under this Section attributable to revenues | ||||||
7 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
8 | (c) Deposits Into Income Tax Refund Fund. | ||||||
9 | (1) Beginning on January 1, 1989 and thereafter, the | ||||||
10 | Department shall
deposit a percentage of the amounts | ||||||
11 | collected pursuant to subsections (a)
and (b)(1), (2), and | ||||||
12 | (3) of Section 201 of this Act into a fund in the State
| ||||||
13 | treasury known as the Income Tax Refund Fund. Beginning | ||||||
14 | with State fiscal year 1990 and for each fiscal year
| ||||||
15 | thereafter, the percentage deposited into the Income Tax | ||||||
16 | Refund Fund during a
fiscal year shall be the Annual | ||||||
17 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
18 | shall be 8.75%. For fiscal year 2012, the Annual Percentage | ||||||
19 | shall be 8.75%. For fiscal year 2013, the Annual Percentage | ||||||
20 | shall be 9.75%. For fiscal year 2014, the Annual Percentage | ||||||
21 | shall be 9.5%. For fiscal year 2015, the Annual Percentage | ||||||
22 | shall be 10%. For fiscal year 2018, the Annual Percentage | ||||||
23 | shall be 9.8%. For fiscal year 2019, the Annual Percentage | ||||||
24 | shall be 9.7%. For fiscal year 2020, the Annual Percentage | ||||||
25 | shall be 9.5%. For fiscal year 2021, the Annual Percentage | ||||||
26 | shall be 9%. For all other
fiscal years, the
Annual |
| |||||||
| |||||||
1 | Percentage shall be calculated as a fraction, the numerator | ||||||
2 | of which
shall be the amount of refunds approved for | ||||||
3 | payment by the Department during
the preceding fiscal year | ||||||
4 | as a result of overpayment of tax liability under
| ||||||
5 | subsections (a) and (b)(1), (2), and (3) of Section 201 of | ||||||
6 | this Act plus the
amount of such refunds remaining approved | ||||||
7 | but unpaid at the end of the
preceding fiscal year, minus | ||||||
8 | the amounts transferred into the Income Tax
Refund Fund | ||||||
9 | from the Tobacco Settlement Recovery Fund, and
the | ||||||
10 | denominator of which shall be the amounts which will be | ||||||
11 | collected pursuant
to subsections (a) and (b)(1), (2), and | ||||||
12 | (3) of Section 201 of this Act during
the preceding fiscal | ||||||
13 | year; except that in State fiscal year 2002, the Annual
| ||||||
14 | Percentage shall in no event exceed 7.6%. The Director of | ||||||
15 | Revenue shall
certify the Annual Percentage to the | ||||||
16 | Comptroller on the last business day of
the fiscal year | ||||||
17 | immediately preceding the fiscal year for which it is to be
| ||||||
18 | effective. | ||||||
19 | (2) Beginning on January 1, 1989 and thereafter, the | ||||||
20 | Department shall
deposit a percentage of the amounts | ||||||
21 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
22 | (8), (c) and (d) of Section 201
of this Act into a fund in | ||||||
23 | the State treasury known as the Income Tax
Refund Fund. | ||||||
24 | Beginning
with State fiscal year 1990 and for each fiscal | ||||||
25 | year thereafter, the
percentage deposited into the Income | ||||||
26 | Tax Refund Fund during a fiscal year
shall be the Annual |
| |||||||
| |||||||
1 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
2 | shall be 17.5%. For fiscal year 2012, the Annual Percentage | ||||||
3 | shall be 17.5%. For fiscal year 2013, the Annual Percentage | ||||||
4 | shall be 14%. For fiscal year 2014, the Annual Percentage | ||||||
5 | shall be 13.4%. For fiscal year 2015, the Annual Percentage | ||||||
6 | shall be 14%. For fiscal year 2018, the Annual Percentage | ||||||
7 | shall be 17.5%. For fiscal year 2019, the Annual Percentage | ||||||
8 | shall be 15.5%. For fiscal year 2020, the Annual Percentage | ||||||
9 | shall be 14.25%. For fiscal year 2021, the Annual | ||||||
10 | Percentage shall be 14%. For all other fiscal years, the | ||||||
11 | Annual
Percentage shall be calculated
as a fraction, the | ||||||
12 | numerator of which shall be the amount of refunds
approved | ||||||
13 | for payment by the Department during the preceding fiscal | ||||||
14 | year as
a result of overpayment of tax liability under | ||||||
15 | subsections (a) and (b)(6),
(7), and (8), (c) and (d) of | ||||||
16 | Section 201 of this Act plus the
amount of such refunds | ||||||
17 | remaining approved but unpaid at the end of the
preceding | ||||||
18 | fiscal year, and the denominator of
which shall be the | ||||||
19 | amounts which will be collected pursuant to subsections (a)
| ||||||
20 | and (b)(6), (7), and (8), (c) and (d) of Section 201 of | ||||||
21 | this Act during the
preceding fiscal year; except that in | ||||||
22 | State fiscal year 2002, the Annual
Percentage shall in no | ||||||
23 | event exceed 23%. The Director of Revenue shall
certify the | ||||||
24 | Annual Percentage to the Comptroller on the last business | ||||||
25 | day of
the fiscal year immediately preceding the fiscal | ||||||
26 | year for which it is to be
effective. |
| |||||||
| |||||||
1 | (3) The Comptroller shall order transferred and the | ||||||
2 | Treasurer shall
transfer from the Tobacco Settlement | ||||||
3 | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | ||||||
4 | in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||||||
5 | (iii) $35,000,000 in January, 2003. | ||||||
6 | (d) Expenditures from Income Tax Refund Fund. | ||||||
7 | (1) Beginning January 1, 1989, money in the Income Tax | ||||||
8 | Refund Fund
shall be expended exclusively for the purpose | ||||||
9 | of paying refunds resulting
from overpayment of tax | ||||||
10 | liability under Section 201 of this Act
and for
making | ||||||
11 | transfers pursuant to this subsection (d). | ||||||
12 | (2) The Director shall order payment of refunds | ||||||
13 | resulting from
overpayment of tax liability under Section | ||||||
14 | 201 of this Act from the
Income Tax Refund Fund only to the | ||||||
15 | extent that amounts collected pursuant
to Section 201 of | ||||||
16 | this Act and transfers pursuant to this subsection (d)
and | ||||||
17 | item (3) of subsection (c) have been deposited and retained | ||||||
18 | in the
Fund. | ||||||
19 | (3) As soon as possible after the end of each fiscal | ||||||
20 | year, the Director
shall
order transferred and the State | ||||||
21 | Treasurer and State Comptroller shall
transfer from the | ||||||
22 | Income Tax Refund Fund to the Personal Property Tax
| ||||||
23 | Replacement Fund an amount, certified by the Director to | ||||||
24 | the Comptroller,
equal to the excess of the amount | ||||||
25 | collected pursuant to subsections (c) and
(d) of Section | ||||||
26 | 201 of this Act deposited into the Income Tax Refund Fund
|
| |||||||
| |||||||
1 | during the fiscal year over the amount of refunds resulting | ||||||
2 | from
overpayment of tax liability under subsections (c) and | ||||||
3 | (d) of Section 201
of this Act paid from the Income Tax | ||||||
4 | Refund Fund during the fiscal year. | ||||||
5 | (4) As soon as possible after the end of each fiscal | ||||||
6 | year, the Director shall
order transferred and the State | ||||||
7 | Treasurer and State Comptroller shall
transfer from the | ||||||
8 | Personal Property Tax Replacement Fund to the Income Tax
| ||||||
9 | Refund Fund an amount, certified by the Director to the | ||||||
10 | Comptroller, equal
to the excess of the amount of refunds | ||||||
11 | resulting from overpayment of tax
liability under | ||||||
12 | subsections (c) and (d) of Section 201 of this Act paid
| ||||||
13 | from the Income Tax Refund Fund during the fiscal year over | ||||||
14 | the amount
collected pursuant to subsections (c) and (d) of | ||||||
15 | Section 201 of this Act
deposited into the Income Tax | ||||||
16 | Refund Fund during the fiscal year. | ||||||
17 | (4.5) As soon as possible after the end of fiscal year | ||||||
18 | 1999 and of each
fiscal year
thereafter, the Director shall | ||||||
19 | order transferred and the State Treasurer and
State | ||||||
20 | Comptroller shall transfer from the Income Tax Refund Fund | ||||||
21 | to the General
Revenue Fund any surplus remaining in the | ||||||
22 | Income Tax Refund Fund as of the end
of such fiscal year; | ||||||
23 | excluding for fiscal years 2000, 2001, and 2002
amounts | ||||||
24 | attributable to transfers under item (3) of subsection (c) | ||||||
25 | less refunds
resulting from the earned income tax credit. | ||||||
26 | (5) This Act shall constitute an irrevocable and |
| |||||||
| |||||||
1 | continuing
appropriation from the Income Tax Refund Fund | ||||||
2 | for the purpose of paying
refunds upon the order of the | ||||||
3 | Director in accordance with the provisions of
this Section. | ||||||
4 | (e) Deposits into the Education Assistance Fund and the | ||||||
5 | Income Tax
Surcharge Local Government Distributive Fund. On | ||||||
6 | July 1, 1991, and thereafter, of the amounts collected pursuant | ||||||
7 | to
subsections (a) and (b) of Section 201 of this Act, minus | ||||||
8 | deposits into the
Income Tax Refund Fund, the Department shall | ||||||
9 | deposit 7.3% into the
Education Assistance Fund in the State | ||||||
10 | Treasury. Beginning July 1, 1991,
and continuing through | ||||||
11 | January 31, 1993, of the amounts collected pursuant to
| ||||||
12 | subsections (a) and (b) of Section 201 of the Illinois Income | ||||||
13 | Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||||||
14 | Department shall deposit 3.0%
into the Income Tax Surcharge | ||||||
15 | Local Government Distributive Fund in the State
Treasury. | ||||||
16 | Beginning February 1, 1993 and continuing through June 30, | ||||||
17 | 1993, of
the amounts collected pursuant to subsections (a) and | ||||||
18 | (b) of Section 201 of the
Illinois Income Tax Act, minus | ||||||
19 | deposits into the Income Tax Refund Fund, the
Department shall | ||||||
20 | deposit 4.4% into the Income Tax Surcharge Local Government
| ||||||
21 | Distributive Fund in the State Treasury. Beginning July 1, | ||||||
22 | 1993, and
continuing through June 30, 1994, of the amounts | ||||||
23 | collected under subsections
(a) and (b) of Section 201 of this | ||||||
24 | Act, minus deposits into the Income Tax
Refund Fund, the | ||||||
25 | Department shall deposit 1.475% into the Income Tax Surcharge
| ||||||
26 | Local Government Distributive Fund in the State Treasury. |
| |||||||
| |||||||
1 | (f) Deposits into the Fund for the Advancement of | ||||||
2 | Education. Beginning February 1, 2015, the Department shall | ||||||
3 | deposit the following portions of the revenue realized from the | ||||||
4 | tax imposed upon individuals, trusts, and estates by | ||||||
5 | subsections (a) and (b) of Section 201 of this Act, minus | ||||||
6 | deposits into the Income Tax Refund Fund, into the Fund for the | ||||||
7 | Advancement of Education: | ||||||
8 | (1) beginning February 1, 2015, and prior to February | ||||||
9 | 1, 2025, 1/30; and | ||||||
10 | (2) beginning February 1, 2025, 1/26. | ||||||
11 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
12 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
13 | the Department shall not make the deposits required by this | ||||||
14 | subsection (f) on or after the effective date of the reduction. | ||||||
15 | (g) Deposits into the Commitment to Human Services Fund. | ||||||
16 | Beginning February 1, 2015, the Department shall deposit the | ||||||
17 | following portions of the revenue realized from the tax imposed | ||||||
18 | upon individuals, trusts, and estates by subsections (a) and | ||||||
19 | (b) of Section 201 of this Act, minus deposits into the Income | ||||||
20 | Tax Refund Fund, into the Commitment to Human Services Fund: | ||||||
21 | (1) beginning February 1, 2015, and prior to February | ||||||
22 | 1, 2025, 1/30; and | ||||||
23 | (2) beginning February 1, 2025, 1/26. | ||||||
24 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
25 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
26 | the Department shall not make the deposits required by this |
| |||||||
| |||||||
1 | subsection (g) on or after the effective date of the reduction. | ||||||
2 | (h) Deposits into the Tax Compliance and Administration | ||||||
3 | Fund. Beginning on the first day of the first calendar month to | ||||||
4 | occur on or after August 26, 2014 (the effective date of Public | ||||||
5 | Act 98-1098), each month the Department shall pay into the Tax | ||||||
6 | Compliance and Administration Fund, to be used, subject to | ||||||
7 | appropriation, to fund additional auditors and compliance | ||||||
8 | personnel at the Department, an amount equal to 1/12 of 5% of | ||||||
9 | the cash receipts collected during the preceding fiscal year by | ||||||
10 | the Audit Bureau of the Department from the tax imposed by | ||||||
11 | subsections (a), (b), (c), and (d) of Section 201 of this Act, | ||||||
12 | net of deposits into the Income Tax Refund Fund made from those | ||||||
13 | cash receipts. | ||||||
14 | (Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; | ||||||
15 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
16 | 8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, | ||||||
17 | eff. 7-12-19.)
| ||||||
18 | (Text of Section after amendment by P.A. 101-8 )
| ||||||
19 | Sec. 901. Collection authority. | ||||||
20 | (a) In general. The Department shall collect the taxes | ||||||
21 | imposed by this Act. The Department
shall collect certified | ||||||
22 | past due child support amounts under Section 2505-650
of the | ||||||
23 | Department of Revenue Law of the
Civil Administrative Code of | ||||||
24 | Illinois. Except as
provided in subsections (b), (c), (e), (f), | ||||||
25 | (g), and (h) of this Section, money collected
pursuant to |
| |||||||
| |||||||
1 | subsections (a) and (b) of Section 201 of this Act shall be
| ||||||
2 | paid into the General Revenue Fund in the State treasury; money
| ||||||
3 | collected pursuant to subsections (c) and (d) of Section 201 of | ||||||
4 | this Act
shall be paid into the Personal Property Tax | ||||||
5 | Replacement Fund, a special
fund in the State Treasury; and | ||||||
6 | money collected under Section 2505-650 of the
Department of | ||||||
7 | Revenue Law of the
Civil Administrative Code of Illinois shall | ||||||
8 | be paid
into the
Child Support Enforcement Trust Fund, a | ||||||
9 | special fund outside the State
Treasury, or
to the State
| ||||||
10 | Disbursement Unit established under Section 10-26 of the | ||||||
11 | Illinois Public Aid
Code, as directed by the Department of | ||||||
12 | Healthcare and Family Services. | ||||||
13 | (b) Local Government Distributive Fund. Beginning August | ||||||
14 | 1, 2017 and continuing through January 31, 2021, the Treasurer | ||||||
15 | shall transfer each month from the General Revenue Fund to the | ||||||
16 | Local Government Distributive Fund an amount equal to the sum | ||||||
17 | of (i) 6.06% (10% of the ratio of the 3% individual income tax | ||||||
18 | rate prior to 2011 to the 4.95% individual income tax rate | ||||||
19 | after July 1, 2017) of the net revenue realized from the tax | ||||||
20 | imposed by subsections (a) and (b) of Section 201 of this Act | ||||||
21 | upon individuals, trusts, and estates during the preceding | ||||||
22 | month and (ii) 6.85% (10% of the ratio of the 4.8% corporate | ||||||
23 | income tax rate prior to 2011 to the 7% corporate income tax | ||||||
24 | rate after July 1, 2017) of the net revenue realized from the | ||||||
25 | tax imposed by subsections (a) and (b) of Section 201 of this | ||||||
26 | Act upon corporations during the preceding month. Beginning |
| |||||||
| |||||||
1 | February 1, 2021, the Treasurer shall transfer each month from | ||||||
2 | the General Revenue Fund to the Local Government Distributive | ||||||
3 | Fund an amount equal to the sum of (i) 5.32% of the net revenue | ||||||
4 | realized from the tax imposed by subsections (a) and (b) of | ||||||
5 | Section 201 of this Act upon individuals, trusts, and estates | ||||||
6 | during the preceding month and (ii) 6.16% of the net revenue | ||||||
7 | realized from the tax imposed by subsections (a) and (b) of | ||||||
8 | Section 201 of this Act upon corporations during the preceding | ||||||
9 | month. Net revenue realized for a month shall be defined as the
| ||||||
10 | revenue from the tax imposed by subsections (a) and (b) of | ||||||
11 | Section 201 of this
Act which is deposited in the General | ||||||
12 | Revenue Fund, the Education Assistance
Fund, the Income Tax | ||||||
13 | Surcharge Local Government Distributive Fund, the Fund for the | ||||||
14 | Advancement of Education, and the Commitment to Human Services | ||||||
15 | Fund during the
month minus the amount paid out of the General | ||||||
16 | Revenue Fund in State warrants
during that same month as | ||||||
17 | refunds to taxpayers for overpayment of liability
under the tax | ||||||
18 | imposed by subsections (a) and (b) of Section 201 of this Act. | ||||||
19 | Notwithstanding any provision of law to the contrary, | ||||||
20 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
21 | 100-23), those amounts required under this subsection (b) to be | ||||||
22 | transferred by the Treasurer into the Local Government | ||||||
23 | Distributive Fund from the General Revenue Fund shall be | ||||||
24 | directly deposited into the Local Government Distributive Fund | ||||||
25 | as the revenue is realized from the tax imposed by subsections | ||||||
26 | (a) and (b) of Section 201 of this Act. |
| |||||||
| |||||||
1 | For State fiscal year 2020 only, notwithstanding any | ||||||
2 | provision of law to the contrary, the total amount of revenue | ||||||
3 | and deposits under this Section attributable to revenues | ||||||
4 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
5 | (c) Deposits Into Income Tax Refund Fund. | ||||||
6 | (1) Beginning on January 1, 1989 and thereafter, the | ||||||
7 | Department shall
deposit a percentage of the amounts | ||||||
8 | collected pursuant to subsections (a)
and (b)(1), (2), and | ||||||
9 | (3) of Section 201 of this Act into a fund in the State
| ||||||
10 | treasury known as the Income Tax Refund Fund. Beginning | ||||||
11 | with State fiscal year 1990 and for each fiscal year
| ||||||
12 | thereafter, the percentage deposited into the Income Tax | ||||||
13 | Refund Fund during a
fiscal year shall be the Annual | ||||||
14 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
15 | shall be 8.75%. For fiscal year 2012, the Annual Percentage | ||||||
16 | shall be 8.75%. For fiscal year 2013, the Annual Percentage | ||||||
17 | shall be 9.75%. For fiscal year 2014, the Annual Percentage | ||||||
18 | shall be 9.5%. For fiscal year 2015, the Annual Percentage | ||||||
19 | shall be 10%. For fiscal year 2018, the Annual Percentage | ||||||
20 | shall be 9.8%. For fiscal year 2019, the Annual Percentage | ||||||
21 | shall be 9.7%. For fiscal year 2020, the Annual Percentage | ||||||
22 | shall be 9.5%. For fiscal year 2021, the Annual Percentage | ||||||
23 | shall be 9%. For all other
fiscal years, the
Annual | ||||||
24 | Percentage shall be calculated as a fraction, the numerator | ||||||
25 | of which
shall be the amount of refunds approved for | ||||||
26 | payment by the Department during
the preceding fiscal year |
| |||||||
| |||||||
1 | as a result of overpayment of tax liability under
| ||||||
2 | subsections (a) and (b)(1), (2), and (3) of Section 201 of | ||||||
3 | this Act plus the
amount of such refunds remaining approved | ||||||
4 | but unpaid at the end of the
preceding fiscal year, minus | ||||||
5 | the amounts transferred into the Income Tax
Refund Fund | ||||||
6 | from the Tobacco Settlement Recovery Fund, and
the | ||||||
7 | denominator of which shall be the amounts which will be | ||||||
8 | collected pursuant
to subsections (a) and (b)(1), (2), and | ||||||
9 | (3) of Section 201 of this Act during
the preceding fiscal | ||||||
10 | year; except that in State fiscal year 2002, the Annual
| ||||||
11 | Percentage shall in no event exceed 7.6%. The Director of | ||||||
12 | Revenue shall
certify the Annual Percentage to the | ||||||
13 | Comptroller on the last business day of
the fiscal year | ||||||
14 | immediately preceding the fiscal year for which it is to be
| ||||||
15 | effective. | ||||||
16 | (2) Beginning on January 1, 1989 and thereafter, the | ||||||
17 | Department shall
deposit a percentage of the amounts | ||||||
18 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
19 | (8), (c) and (d) of Section 201
of this Act into a fund in | ||||||
20 | the State treasury known as the Income Tax
Refund Fund. | ||||||
21 | Beginning
with State fiscal year 1990 and for each fiscal | ||||||
22 | year thereafter, the
percentage deposited into the Income | ||||||
23 | Tax Refund Fund during a fiscal year
shall be the Annual | ||||||
24 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
25 | shall be 17.5%. For fiscal year 2012, the Annual Percentage | ||||||
26 | shall be 17.5%. For fiscal year 2013, the Annual Percentage |
| |||||||
| |||||||
1 | shall be 14%. For fiscal year 2014, the Annual Percentage | ||||||
2 | shall be 13.4%. For fiscal year 2015, the Annual Percentage | ||||||
3 | shall be 14%. For fiscal year 2018, the Annual Percentage | ||||||
4 | shall be 17.5%. For fiscal year 2019, the Annual Percentage | ||||||
5 | shall be 15.5%. For fiscal year 2020, the Annual Percentage | ||||||
6 | shall be 14.25%. For fiscal year 2021, the Annual | ||||||
7 | Percentage shall be 14%. For all other fiscal years, the | ||||||
8 | Annual
Percentage shall be calculated
as a fraction, the | ||||||
9 | numerator of which shall be the amount of refunds
approved | ||||||
10 | for payment by the Department during the preceding fiscal | ||||||
11 | year as
a result of overpayment of tax liability under | ||||||
12 | subsections (a) and (b)(6),
(7), and (8), (c) and (d) of | ||||||
13 | Section 201 of this Act plus the
amount of such refunds | ||||||
14 | remaining approved but unpaid at the end of the
preceding | ||||||
15 | fiscal year, and the denominator of
which shall be the | ||||||
16 | amounts which will be collected pursuant to subsections (a)
| ||||||
17 | and (b)(6), (7), and (8), (c) and (d) of Section 201 of | ||||||
18 | this Act during the
preceding fiscal year; except that in | ||||||
19 | State fiscal year 2002, the Annual
Percentage shall in no | ||||||
20 | event exceed 23%. The Director of Revenue shall
certify the | ||||||
21 | Annual Percentage to the Comptroller on the last business | ||||||
22 | day of
the fiscal year immediately preceding the fiscal | ||||||
23 | year for which it is to be
effective. | ||||||
24 | (3) The Comptroller shall order transferred and the | ||||||
25 | Treasurer shall
transfer from the Tobacco Settlement | ||||||
26 | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 |
| |||||||
| |||||||
1 | in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||||||
2 | (iii) $35,000,000 in January, 2003. | ||||||
3 | (d) Expenditures from Income Tax Refund Fund. | ||||||
4 | (1) Beginning January 1, 1989, money in the Income Tax | ||||||
5 | Refund Fund
shall be expended exclusively for the purpose | ||||||
6 | of paying refunds resulting
from overpayment of tax | ||||||
7 | liability under Section 201 of this Act
and for
making | ||||||
8 | transfers pursuant to this subsection (d). | ||||||
9 | (2) The Director shall order payment of refunds | ||||||
10 | resulting from
overpayment of tax liability under Section | ||||||
11 | 201 of this Act from the
Income Tax Refund Fund only to the | ||||||
12 | extent that amounts collected pursuant
to Section 201 of | ||||||
13 | this Act and transfers pursuant to this subsection (d)
and | ||||||
14 | item (3) of subsection (c) have been deposited and retained | ||||||
15 | in the
Fund. | ||||||
16 | (3) As soon as possible after the end of each fiscal | ||||||
17 | year, the Director
shall
order transferred and the State | ||||||
18 | Treasurer and State Comptroller shall
transfer from the | ||||||
19 | Income Tax Refund Fund to the Personal Property Tax
| ||||||
20 | Replacement Fund an amount, certified by the Director to | ||||||
21 | the Comptroller,
equal to the excess of the amount | ||||||
22 | collected pursuant to subsections (c) and
(d) of Section | ||||||
23 | 201 of this Act deposited into the Income Tax Refund Fund
| ||||||
24 | during the fiscal year over the amount of refunds resulting | ||||||
25 | from
overpayment of tax liability under subsections (c) and | ||||||
26 | (d) of Section 201
of this Act paid from the Income Tax |
| |||||||
| |||||||
1 | Refund Fund during the fiscal year. | ||||||
2 | (4) As soon as possible after the end of each fiscal | ||||||
3 | year, the Director shall
order transferred and the State | ||||||
4 | Treasurer and State Comptroller shall
transfer from the | ||||||
5 | Personal Property Tax Replacement Fund to the Income Tax
| ||||||
6 | Refund Fund an amount, certified by the Director to the | ||||||
7 | Comptroller, equal
to the excess of the amount of refunds | ||||||
8 | resulting from overpayment of tax
liability under | ||||||
9 | subsections (c) and (d) of Section 201 of this Act paid
| ||||||
10 | from the Income Tax Refund Fund during the fiscal year over | ||||||
11 | the amount
collected pursuant to subsections (c) and (d) of | ||||||
12 | Section 201 of this Act
deposited into the Income Tax | ||||||
13 | Refund Fund during the fiscal year. | ||||||
14 | (4.5) As soon as possible after the end of fiscal year | ||||||
15 | 1999 and of each
fiscal year
thereafter, the Director shall | ||||||
16 | order transferred and the State Treasurer and
State | ||||||
17 | Comptroller shall transfer from the Income Tax Refund Fund | ||||||
18 | to the General
Revenue Fund any surplus remaining in the | ||||||
19 | Income Tax Refund Fund as of the end
of such fiscal year; | ||||||
20 | excluding for fiscal years 2000, 2001, and 2002
amounts | ||||||
21 | attributable to transfers under item (3) of subsection (c) | ||||||
22 | less refunds
resulting from the earned income tax credit. | ||||||
23 | (5) This Act shall constitute an irrevocable and | ||||||
24 | continuing
appropriation from the Income Tax Refund Fund | ||||||
25 | for the purpose of paying
refunds upon the order of the | ||||||
26 | Director in accordance with the provisions of
this Section. |
| |||||||
| |||||||
1 | (e) Deposits into the Education Assistance Fund and the | ||||||
2 | Income Tax
Surcharge Local Government Distributive Fund. On | ||||||
3 | July 1, 1991, and thereafter, of the amounts collected pursuant | ||||||
4 | to
subsections (a) and (b) of Section 201 of this Act, minus | ||||||
5 | deposits into the
Income Tax Refund Fund, the Department shall | ||||||
6 | deposit 7.3% into the
Education Assistance Fund in the State | ||||||
7 | Treasury. Beginning July 1, 1991,
and continuing through | ||||||
8 | January 31, 1993, of the amounts collected pursuant to
| ||||||
9 | subsections (a) and (b) of Section 201 of the Illinois Income | ||||||
10 | Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||||||
11 | Department shall deposit 3.0%
into the Income Tax Surcharge | ||||||
12 | Local Government Distributive Fund in the State
Treasury. | ||||||
13 | Beginning February 1, 1993 and continuing through June 30, | ||||||
14 | 1993, of
the amounts collected pursuant to subsections (a) and | ||||||
15 | (b) of Section 201 of the
Illinois Income Tax Act, minus | ||||||
16 | deposits into the Income Tax Refund Fund, the
Department shall | ||||||
17 | deposit 4.4% into the Income Tax Surcharge Local Government
| ||||||
18 | Distributive Fund in the State Treasury. Beginning July 1, | ||||||
19 | 1993, and
continuing through June 30, 1994, of the amounts | ||||||
20 | collected under subsections
(a) and (b) of Section 201 of this | ||||||
21 | Act, minus deposits into the Income Tax
Refund Fund, the | ||||||
22 | Department shall deposit 1.475% into the Income Tax Surcharge
| ||||||
23 | Local Government Distributive Fund in the State Treasury. | ||||||
24 | (f) Deposits into the Fund for the Advancement of | ||||||
25 | Education. Beginning February 1, 2015, the Department shall | ||||||
26 | deposit the following portions of the revenue realized from the |
| |||||||
| |||||||
1 | tax imposed upon individuals, trusts, and estates by | ||||||
2 | subsections (a) and (b) of Section 201 of this Act, minus | ||||||
3 | deposits into the Income Tax Refund Fund, into the Fund for the | ||||||
4 | Advancement of Education: | ||||||
5 | (1) beginning February 1, 2015, and prior to February | ||||||
6 | 1, 2025, 1/30; and | ||||||
7 | (2) beginning February 1, 2025, 1/26. | ||||||
8 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
9 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
10 | the Department shall not make the deposits required by this | ||||||
11 | subsection (f) on or after the effective date of the reduction. | ||||||
12 | (g) Deposits into the Commitment to Human Services Fund. | ||||||
13 | Beginning February 1, 2015, the Department shall deposit the | ||||||
14 | following portions of the revenue realized from the tax imposed | ||||||
15 | upon individuals, trusts, and estates by subsections (a) and | ||||||
16 | (b) of Section 201 of this Act, minus deposits into the Income | ||||||
17 | Tax Refund Fund, into the Commitment to Human Services Fund: | ||||||
18 | (1) beginning February 1, 2015, and prior to February | ||||||
19 | 1, 2025, 1/30; and | ||||||
20 | (2) beginning February 1, 2025, 1/26. | ||||||
21 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
22 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
23 | the Department shall not make the deposits required by this | ||||||
24 | subsection (g) on or after the effective date of the reduction. | ||||||
25 | (h) Deposits into the Tax Compliance and Administration | ||||||
26 | Fund. Beginning on the first day of the first calendar month to |
| |||||||
| |||||||
1 | occur on or after August 26, 2014 (the effective date of Public | ||||||
2 | Act 98-1098), each month the Department shall pay into the Tax | ||||||
3 | Compliance and Administration Fund, to be used, subject to | ||||||
4 | appropriation, to fund additional auditors and compliance | ||||||
5 | personnel at the Department, an amount equal to 1/12 of 5% of | ||||||
6 | the cash receipts collected during the preceding fiscal year by | ||||||
7 | the Audit Bureau of the Department from the tax imposed by | ||||||
8 | subsections (a), (b), (c), and (d) of Section 201 of this Act, | ||||||
9 | net of deposits into the Income Tax Refund Fund made from those | ||||||
10 | cash receipts. | ||||||
11 | (Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; | ||||||
12 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
13 | 8-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for | ||||||
14 | effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; | ||||||
15 | revised 10-1-19.)
| ||||||
16 | ARTICLE 15. SPECIAL DISTRICTS | ||||||
17 | Section 15-5. The State Finance Act is amended by changing | ||||||
18 | Section 8.25f as follows:
| ||||||
19 | (30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f) | ||||||
20 | Sec. 8.25f. McCormick Place Expansion Project Fund. | ||||||
21 | (a) Deposits. The following amounts shall be deposited into | ||||||
22 | the
McCormick Place Expansion Project Fund in the State | ||||||
23 | Treasury: (i) the
moneys required to be deposited into the Fund |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | under Section 9 of the Use
Tax Act, Section 9 of the Service | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Occupation Tax Act, Section 9 of the
Service Use Tax Act, and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Section 3 of the Retailers' Occupation Tax Act and
(ii) the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | moneys required to be deposited into the Fund under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | (g) of Section 13 of
the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | Authority Act. Notwithstanding the
foregoing, the maximum | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | amount that may be deposited into the McCormick
Place Expansion | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Project Fund from item (i) shall not exceed the Total Deposit
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | amounts with respect to the following fiscal years: | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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11 | Provided that all amounts deposited in the Fund and | |||||||||||||||||||||||||||||||||||||||||||||||||||
12 | requested in the
Authority's certificate have been paid to the | |||||||||||||||||||||||||||||||||||||||||||||||||||
13 | Authority, all amounts
remaining in the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Expansion Project Fund on the last day of
any month shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||
15 | transferred to the General Revenue Fund. | |||||||||||||||||||||||||||||||||||||||||||||||||||
16 | (b) Authority certificate. Beginning with fiscal year 1994 | |||||||||||||||||||||||||||||||||||||||||||||||||||
17 | and
continuing for each fiscal year thereafter, the Chairman of | |||||||||||||||||||||||||||||||||||||||||||||||||||
18 | the
Metropolitan Pier and Exposition Authority shall annually | |||||||||||||||||||||||||||||||||||||||||||||||||||
19 | certify to the
State Comptroller and the State Treasurer the | |||||||||||||||||||||||||||||||||||||||||||||||||||
20 | amount necessary and
required, during the fiscal year with | |||||||||||||||||||||||||||||||||||||||||||||||||||
21 | respect to which the certification is
made, to pay the debt | |||||||||||||||||||||||||||||||||||||||||||||||||||
22 | service requirements (including amounts to be paid
with respect | |||||||||||||||||||||||||||||||||||||||||||||||||||
23 | to arrangements to provide additional security or liquidity)
on | |||||||||||||||||||||||||||||||||||||||||||||||||||
24 | all outstanding bonds and notes, including refunding bonds,
| |||||||||||||||||||||||||||||||||||||||||||||||||||
25 | (collectively referred to as "bonds") in an amount issued by | |||||||||||||||||||||||||||||||||||||||||||||||||||
26 | the Authority
pursuant to Section 13.2 of the Metropolitan Pier |
| |||||||
| |||||||
1 | and Exposition Authority
Act. The certificate may be amended | ||||||
2 | from time to time as necessary. | ||||||
3 | (Source: P.A. 96-898, eff. 5-27-10.)
| ||||||
4 | Section 15-10. The Use Tax Act is amended by changing | ||||||
5 | Section 9 as follows:
| ||||||
6 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||||||
7 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
8 | and
trailers that are required to be registered with an agency | ||||||
9 | of this State,
each retailer
required or authorized to collect | ||||||
10 | the tax imposed by this Act shall pay
to the Department the | ||||||
11 | amount of such tax (except as otherwise provided)
at the time | ||||||
12 | when he is required to file his return for the period during
| ||||||
13 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
14 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
15 | per calendar
year, whichever is greater, which is allowed to | ||||||
16 | reimburse the retailer
for expenses incurred in collecting the | ||||||
17 | tax, keeping records, preparing
and filing returns, remitting | ||||||
18 | the tax and supplying data to the
Department on request. The | ||||||
19 | discount under this Section is not allowed for the 1.25% | ||||||
20 | portion of taxes paid on aviation fuel that is subject to the | ||||||
21 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
22 | 47133. In the case of retailers who report and pay the
tax on a | ||||||
23 | transaction by transaction basis, as provided in this Section,
| ||||||
24 | such discount shall be taken with each such tax remittance |
| |||||||
| |||||||
1 | instead of
when such retailer files his periodic return. The | ||||||
2 | discount allowed under this Section is allowed only for returns | ||||||
3 | that are filed in the manner required by this Act. The | ||||||
4 | Department may disallow the discount for retailers whose | ||||||
5 | certificate of registration is revoked at the time the return | ||||||
6 | is filed, but only if the Department's decision to revoke the | ||||||
7 | certificate of registration has become final. A retailer need | ||||||
8 | not remit
that part of any tax collected by him to the extent | ||||||
9 | that he is required
to remit and does remit the tax imposed by | ||||||
10 | the Retailers' Occupation
Tax Act, with respect to the sale of | ||||||
11 | the same property. | ||||||
12 | Where such tangible personal property is sold under a | ||||||
13 | conditional
sales contract, or under any other form of sale | ||||||
14 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
15 | extended beyond the close of
the period for which the return is | ||||||
16 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
17 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
18 | to be registered with an agency of this State),
may collect for | ||||||
19 | each
tax return period, only the tax applicable to that part of | ||||||
20 | the selling
price actually received during such tax return | ||||||
21 | period. | ||||||
22 | Except as provided in this Section, on or before the | ||||||
23 | twentieth day of each
calendar month, such retailer shall file | ||||||
24 | a return for the preceding
calendar month. Such return shall be | ||||||
25 | filed on forms prescribed by the
Department and shall furnish | ||||||
26 | such information as the Department may
reasonably require. On |
| |||||||
| |||||||
1 | and after January 1, 2018, except for returns for motor | ||||||
2 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
3 | to be registered with an agency of this State, with respect to | ||||||
4 | retailers whose annual gross receipts average $20,000 or more, | ||||||
5 | all returns required to be filed pursuant to this Act shall be | ||||||
6 | filed electronically. Retailers who demonstrate that they do | ||||||
7 | not have access to the Internet or demonstrate hardship in | ||||||
8 | filing electronically may petition the Department to waive the | ||||||
9 | electronic filing requirement. | ||||||
10 | The Department may require returns to be filed on a | ||||||
11 | quarterly basis.
If so required, a return for each calendar | ||||||
12 | quarter shall be filed on or
before the twentieth day of the | ||||||
13 | calendar month following the end of such
calendar quarter. The | ||||||
14 | taxpayer shall also file a return with the
Department for each | ||||||
15 | of the first two months of each calendar quarter, on or
before | ||||||
16 | the twentieth day of the following calendar month, stating: | ||||||
17 | 1. The name of the seller; | ||||||
18 | 2. The address of the principal place of business from | ||||||
19 | which he engages
in the business of selling tangible | ||||||
20 | personal property at retail in this State; | ||||||
21 | 3. The total amount of taxable receipts received by him | ||||||
22 | during the
preceding calendar month from sales of tangible | ||||||
23 | personal property by him
during such preceding calendar | ||||||
24 | month, including receipts from charge and
time sales, but | ||||||
25 | less all deductions allowed by law; | ||||||
26 | 4. The amount of credit provided in Section 2d of this |
| |||||||
| |||||||
1 | Act; | ||||||
2 | 5. The amount of tax due; | ||||||
3 | 5-5. The signature of the taxpayer; and | ||||||
4 | 6. Such other reasonable information as the Department | ||||||
5 | may
require. | ||||||
6 | Each retailer required or authorized to collect the tax | ||||||
7 | imposed by this Act on aviation fuel sold at retail in this | ||||||
8 | State during the preceding calendar month shall, instead of | ||||||
9 | reporting and paying tax on aviation fuel as otherwise required | ||||||
10 | by this Section, report and pay such tax on a separate aviation | ||||||
11 | fuel tax return. The requirements related to the return shall | ||||||
12 | be as otherwise provided in this Section. Notwithstanding any | ||||||
13 | other provisions of this Act to the contrary, retailers | ||||||
14 | collecting tax on aviation fuel shall file all aviation fuel | ||||||
15 | tax returns and shall make all aviation fuel tax payments by | ||||||
16 | electronic means in the manner and form required by the | ||||||
17 | Department. For purposes of this Section, "aviation fuel" means | ||||||
18 | jet fuel and aviation gasoline. | ||||||
19 | If a taxpayer fails to sign a return within 30 days after | ||||||
20 | the proper notice
and demand for signature by the Department, | ||||||
21 | the return shall be considered
valid and any amount shown to be | ||||||
22 | due on the return shall be deemed assessed. | ||||||
23 | Notwithstanding any other provision of this Act to the | ||||||
24 | contrary, retailers subject to tax on cannabis shall file all | ||||||
25 | cannabis tax returns and shall make all cannabis tax payments | ||||||
26 | by electronic means in the manner and form required by the |
| |||||||
| |||||||
1 | Department. | ||||||
2 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
3 | monthly tax
liability of $150,000 or more shall make all | ||||||
4 | payments required by rules of the
Department by electronic | ||||||
5 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
6 | an average monthly tax liability of $100,000 or more shall make | ||||||
7 | all
payments required by rules of the Department by electronic | ||||||
8 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
9 | an average monthly tax liability
of $50,000 or more shall make | ||||||
10 | all payments required by rules of the Department
by electronic | ||||||
11 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
12 | an annual tax liability of $200,000 or more shall make all | ||||||
13 | payments required by
rules of the Department by electronic | ||||||
14 | funds transfer. The term "annual tax
liability" shall be the | ||||||
15 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
16 | other State and local occupation and use tax laws administered | ||||||
17 | by the
Department, for the immediately preceding calendar year. | ||||||
18 | The term "average
monthly tax liability" means
the sum of the | ||||||
19 | taxpayer's liabilities under this Act, and under all other | ||||||
20 | State
and local occupation and use tax laws administered by the | ||||||
21 | Department, for the
immediately preceding calendar year | ||||||
22 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
23 | a tax liability in the
amount set forth in subsection (b) of | ||||||
24 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
25 | all payments required by rules of the Department by
electronic | ||||||
26 | funds transfer. |
| |||||||
| |||||||
1 | Before August 1 of each year beginning in 1993, the | ||||||
2 | Department shall notify
all taxpayers required to make payments | ||||||
3 | by electronic funds transfer. All
taxpayers required to make | ||||||
4 | payments by electronic funds transfer shall make
those payments | ||||||
5 | for a minimum of one year beginning on October 1. | ||||||
6 | Any taxpayer not required to make payments by electronic | ||||||
7 | funds transfer may
make payments by electronic funds transfer | ||||||
8 | with the permission of the
Department. | ||||||
9 | All taxpayers required to make payment by electronic funds | ||||||
10 | transfer and any
taxpayers authorized to voluntarily make | ||||||
11 | payments by electronic funds transfer
shall make those payments | ||||||
12 | in the manner authorized by the Department. | ||||||
13 | The Department shall adopt such rules as are necessary to | ||||||
14 | effectuate a
program of electronic funds transfer and the | ||||||
15 | requirements of this Section. | ||||||
16 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
17 | tax liability
to the Department
under this Act, the Retailers' | ||||||
18 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
19 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
20 | calendar quarters, he shall file a return with the
Department | ||||||
21 | each month by the 20th day of the month next following the | ||||||
22 | month
during which such tax liability is incurred and shall | ||||||
23 | make payments to the
Department on or before the 7th, 15th, | ||||||
24 | 22nd and last day of the month
during which such liability is | ||||||
25 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
26 | average monthly tax liability
to the Department under this Act, |
| |||||||
| |||||||
1 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
2 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
3 | preceding 4 complete calendar quarters, he shall file a return | ||||||
4 | with
the Department each month by the 20th day of the month | ||||||
5 | next following the month
during which such tax liability is | ||||||
6 | incurred and shall make payment to the
Department on or before | ||||||
7 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
8 | liability is incurred.
If the month during which such tax
| ||||||
9 | liability is incurred began prior to January 1, 1985, each | ||||||
10 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
11 | actual liability for the month or an amount set by the | ||||||
12 | Department not to
exceed 1/4 of the average monthly liability | ||||||
13 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
14 | calendar quarters (excluding the
month of highest liability and | ||||||
15 | the month of lowest liability in such 4
quarter period). If the | ||||||
16 | month during which such tax liability is incurred
begins on or | ||||||
17 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
18 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
19 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
20 | liability for the same calendar
month of the preceding year. If | ||||||
21 | the month during which such tax liability
is incurred begins on | ||||||
22 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
23 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
24 | actual liability for the month or 26.25% of the taxpayer's | ||||||
25 | liability for
the same calendar month of the preceding year. If | ||||||
26 | the month during which such
tax liability is incurred begins on |
| |||||||
| |||||||
1 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
2 | begins on or after January 1, 1996, each payment shall be in an | ||||||
3 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
4 | the month or 25% of the
taxpayer's liability for the same | ||||||
5 | calendar month of the preceding year. If the
month during which | ||||||
6 | such tax liability is incurred begins on or after January 1,
| ||||||
7 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
8 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
9 | the month or 25% of the taxpayer's
liability for the same | ||||||
10 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
11 | actual liability for the quarter monthly reporting period. The
| ||||||
12 | amount of such quarter monthly payments shall be credited | ||||||
13 | against the final tax
liability
of the taxpayer's return for | ||||||
14 | that month. Before October 1, 2000, once
applicable, the | ||||||
15 | requirement
of the making of quarter monthly payments to the | ||||||
16 | Department shall continue
until such taxpayer's average | ||||||
17 | monthly liability to the Department during
the preceding 4 | ||||||
18 | complete calendar quarters (excluding the month of highest
| ||||||
19 | liability and the month of lowest liability) is less than
| ||||||
20 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
21 | the Department as computed for
each calendar quarter of the 4 | ||||||
22 | preceding complete calendar quarter period
is less than | ||||||
23 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
24 | substantial change in the taxpayer's business has occurred | ||||||
25 | which causes
the taxpayer to anticipate that his average | ||||||
26 | monthly tax liability for the
reasonably foreseeable future |
| |||||||
| |||||||
1 | will fall below the $10,000 threshold
stated above, then
such | ||||||
2 | taxpayer
may petition the Department for change in such | ||||||
3 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
4 | applicable, the requirement of the making
of quarter monthly | ||||||
5 | payments to the Department shall continue until such
taxpayer's | ||||||
6 | average monthly liability to the Department during the | ||||||
7 | preceding 4
complete calendar quarters (excluding the month of | ||||||
8 | highest liability and the
month of lowest liability) is less | ||||||
9 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
10 | to the Department as computed for each calendar
quarter of the | ||||||
11 | 4 preceding complete calendar quarter period is less than
| ||||||
12 | $20,000. However, if a taxpayer can show the Department that a | ||||||
13 | substantial
change in the taxpayer's business has occurred | ||||||
14 | which causes the taxpayer to
anticipate that his average | ||||||
15 | monthly tax liability for the reasonably
foreseeable future | ||||||
16 | will fall below the $20,000 threshold stated above, then
such | ||||||
17 | taxpayer may petition the Department for a change in such | ||||||
18 | taxpayer's
reporting status.
The Department shall change such | ||||||
19 | taxpayer's reporting status unless it
finds that such change is | ||||||
20 | seasonal in nature and not likely to be long
term. If any such | ||||||
21 | quarter monthly payment is not paid at the time or in
the | ||||||
22 | amount required by this Section, then the taxpayer shall be | ||||||
23 | liable for
penalties and interest on
the difference between the | ||||||
24 | minimum amount due and the amount of such
quarter monthly | ||||||
25 | payment actually and timely paid, except insofar as the
| ||||||
26 | taxpayer has previously made payments for that month to the |
| |||||||
| |||||||
1 | Department in
excess of the minimum payments previously due as | ||||||
2 | provided in this Section.
The Department shall make reasonable | ||||||
3 | rules and regulations to govern the
quarter monthly payment | ||||||
4 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
5 | on other than a calendar monthly basis. | ||||||
6 | If any such payment provided for in this Section exceeds | ||||||
7 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
8 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
9 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
10 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
11 | no later than 30 days after the date of payment, which
| ||||||
12 | memorandum may be submitted by the taxpayer to the Department | ||||||
13 | in payment of
tax liability subsequently to be remitted by the | ||||||
14 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
15 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
16 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
17 | in accordance with reasonable rules and regulations to
be | ||||||
18 | prescribed by the Department, except that if such excess | ||||||
19 | payment is
shown on an original monthly return and is made | ||||||
20 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
21 | unless requested by the taxpayer. If no
such request is made, | ||||||
22 | the taxpayer may credit such excess payment against
tax | ||||||
23 | liability subsequently to be remitted by the taxpayer to the | ||||||
24 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
25 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
26 | accordance with reasonable rules and
regulations prescribed by |
| |||||||
| |||||||
1 | the Department. If the Department subsequently
determines that | ||||||
2 | all or any part of the credit taken was not actually due to
the | ||||||
3 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
4 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
5 | credit taken and
that actually due, and the taxpayer shall be | ||||||
6 | liable for penalties and
interest on such difference. | ||||||
7 | If the retailer is otherwise required to file a monthly | ||||||
8 | return and if the
retailer's average monthly tax liability to | ||||||
9 | the Department
does not exceed $200, the Department may | ||||||
10 | authorize his returns to be
filed on a quarter annual basis, | ||||||
11 | with the return for January, February,
and March of a given | ||||||
12 | year being due by April 20 of such year; with the
return for | ||||||
13 | April, May and June of a given year being due by July 20 of
such | ||||||
14 | year; with the return for July, August and September of a given
| ||||||
15 | year being due by October 20 of such year, and with the return | ||||||
16 | for
October, November and December of a given year being due by | ||||||
17 | January 20
of the following year. | ||||||
18 | If the retailer is otherwise required to file a monthly or | ||||||
19 | quarterly
return and if the retailer's average monthly tax | ||||||
20 | liability to the
Department does not exceed $50, the Department | ||||||
21 | may authorize his returns to
be filed on an annual basis, with | ||||||
22 | the return for a given year being due by
January 20 of the | ||||||
23 | following year. | ||||||
24 | Such quarter annual and annual returns, as to form and | ||||||
25 | substance,
shall be subject to the same requirements as monthly | ||||||
26 | returns. |
| |||||||
| |||||||
1 | Notwithstanding any other provision in this Act concerning | ||||||
2 | the time
within which a retailer may file his return, in the | ||||||
3 | case of any retailer
who ceases to engage in a kind of business | ||||||
4 | which makes him responsible
for filing returns under this Act, | ||||||
5 | such retailer shall file a final
return under this Act with the | ||||||
6 | Department not more than one month after
discontinuing such | ||||||
7 | business. | ||||||
8 | In addition, with respect to motor vehicles, watercraft,
| ||||||
9 | aircraft, and trailers that are required to be registered with | ||||||
10 | an agency of
this State, except as otherwise provided in this | ||||||
11 | Section, every
retailer selling this kind of tangible personal | ||||||
12 | property shall file,
with the Department, upon a form to be | ||||||
13 | prescribed and supplied by the
Department, a separate return | ||||||
14 | for each such item of tangible personal
property which the | ||||||
15 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
16 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
17 | transfers more than
one aircraft, watercraft, motor
vehicle or | ||||||
18 | trailer to another aircraft, watercraft, motor vehicle or
| ||||||
19 | trailer retailer for the purpose of resale
or (ii) a retailer | ||||||
20 | of aircraft, watercraft, motor vehicles, or trailers
transfers | ||||||
21 | more than one aircraft, watercraft, motor vehicle, or trailer | ||||||
22 | to a
purchaser for use as a qualifying rolling stock as | ||||||
23 | provided in Section 3-55 of
this Act, then
that seller may | ||||||
24 | report the transfer of all the
aircraft, watercraft, motor
| ||||||
25 | vehicles
or trailers involved in that transaction to the | ||||||
26 | Department on the same
uniform
invoice-transaction reporting |
| |||||||
| |||||||
1 | return form.
For purposes of this Section, "watercraft" means a | ||||||
2 | Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||||||
3 | 3-2 of the Boat Registration and Safety Act,
a
personal | ||||||
4 | watercraft, or any boat equipped with an inboard motor. | ||||||
5 | In addition, with respect to motor vehicles, watercraft, | ||||||
6 | aircraft, and trailers that are required to be registered with | ||||||
7 | an agency of this State, every person who is engaged in the | ||||||
8 | business of leasing or renting such items and who, in | ||||||
9 | connection with such business, sells any such item to a | ||||||
10 | retailer for the purpose of resale is, notwithstanding any | ||||||
11 | other provision of this Section to the contrary, authorized to | ||||||
12 | meet the return-filing requirement of this Act by reporting the | ||||||
13 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
14 | trailers transferred for resale during a month to the | ||||||
15 | Department on the same uniform invoice-transaction reporting | ||||||
16 | return form on or before the 20th of the month following the | ||||||
17 | month in which the transfer takes place. Notwithstanding any | ||||||
18 | other provision of this Act to the contrary, all returns filed | ||||||
19 | under this paragraph must be filed by electronic means in the | ||||||
20 | manner and form as required by the Department. | ||||||
21 | The transaction reporting return in the case of motor | ||||||
22 | vehicles
or trailers that are required to be registered with an | ||||||
23 | agency of this
State, shall
be the same document as the Uniform | ||||||
24 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
25 | Code and must show the name and address of the
seller; the name | ||||||
26 | and address of the purchaser; the amount of the selling
price |
| |||||||
| |||||||
1 | including the amount allowed by the retailer for traded-in
| ||||||
2 | property, if any; the amount allowed by the retailer for the | ||||||
3 | traded-in
tangible personal property, if any, to the extent to | ||||||
4 | which Section 2 of
this Act allows an exemption for the value | ||||||
5 | of traded-in property; the
balance payable after deducting such | ||||||
6 | trade-in allowance from the total
selling price; the amount of | ||||||
7 | tax due from the retailer with respect to
such transaction; the | ||||||
8 | amount of tax collected from the purchaser by the
retailer on | ||||||
9 | such transaction (or satisfactory evidence that such tax is
not | ||||||
10 | due in that particular instance, if that is claimed to be the | ||||||
11 | fact);
the place and date of the sale; a sufficient | ||||||
12 | identification of the
property sold; such other information as | ||||||
13 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
14 | such other information as the Department
may reasonably | ||||||
15 | require. | ||||||
16 | The transaction reporting return in the case of watercraft
| ||||||
17 | and aircraft must show
the name and address of the seller; the | ||||||
18 | name and address of the
purchaser; the amount of the selling | ||||||
19 | price including the amount allowed
by the retailer for | ||||||
20 | traded-in property, if any; the amount allowed by
the retailer | ||||||
21 | for the traded-in tangible personal property, if any, to
the | ||||||
22 | extent to which Section 2 of this Act allows an exemption for | ||||||
23 | the
value of traded-in property; the balance payable after | ||||||
24 | deducting such
trade-in allowance from the total selling price; | ||||||
25 | the amount of tax due
from the retailer with respect to such | ||||||
26 | transaction; the amount of tax
collected from the purchaser by |
| |||||||
| |||||||
1 | the retailer on such transaction (or
satisfactory evidence that | ||||||
2 | such tax is not due in that particular
instance, if that is | ||||||
3 | claimed to be the fact); the place and date of the
sale, a | ||||||
4 | sufficient identification of the property sold, and such other
| ||||||
5 | information as the Department may reasonably require. | ||||||
6 | Such transaction reporting return shall be filed not later | ||||||
7 | than 20
days after the date of delivery of the item that is | ||||||
8 | being sold, but may
be filed by the retailer at any time sooner | ||||||
9 | than that if he chooses to
do so. The transaction reporting | ||||||
10 | return and tax remittance or proof of
exemption from the tax | ||||||
11 | that is imposed by this Act may be transmitted to
the | ||||||
12 | Department by way of the State agency with which, or State | ||||||
13 | officer
with whom, the tangible personal property must be | ||||||
14 | titled or registered
(if titling or registration is required) | ||||||
15 | if the Department and such
agency or State officer determine | ||||||
16 | that this procedure will expedite the
processing of | ||||||
17 | applications for title or registration. | ||||||
18 | With each such transaction reporting return, the retailer | ||||||
19 | shall remit
the proper amount of tax due (or shall submit | ||||||
20 | satisfactory evidence that
the sale is not taxable if that is | ||||||
21 | the case), to the Department or its
agents, whereupon the | ||||||
22 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
23 | (or a certificate of exemption if the Department is
satisfied | ||||||
24 | that the particular sale is tax exempt) which such purchaser
| ||||||
25 | may submit to the agency with which, or State officer with | ||||||
26 | whom, he must
title or register the tangible personal property |
| |||||||
| |||||||
1 | that is involved (if
titling or registration is required) in | ||||||
2 | support of such purchaser's
application for an Illinois | ||||||
3 | certificate or other evidence of title or
registration to such | ||||||
4 | tangible personal property. | ||||||
5 | No retailer's failure or refusal to remit tax under this | ||||||
6 | Act
precludes a user, who has paid the proper tax to the | ||||||
7 | retailer, from
obtaining his certificate of title or other | ||||||
8 | evidence of title or
registration (if titling or registration | ||||||
9 | is required) upon satisfying
the Department that such user has | ||||||
10 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
11 | Department shall adopt appropriate rules to carry out
the | ||||||
12 | mandate of this paragraph. | ||||||
13 | If the user who would otherwise pay tax to the retailer | ||||||
14 | wants the
transaction reporting return filed and the payment of | ||||||
15 | tax or proof of
exemption made to the Department before the | ||||||
16 | retailer is willing to take
these actions and such user has not | ||||||
17 | paid the tax to the retailer, such
user may certify to the fact | ||||||
18 | of such delay by the retailer, and may
(upon the Department | ||||||
19 | being satisfied of the truth of such certification)
transmit | ||||||
20 | the information required by the transaction reporting return
| ||||||
21 | and the remittance for tax or proof of exemption directly to | ||||||
22 | the
Department and obtain his tax receipt or exemption | ||||||
23 | determination, in
which event the transaction reporting return | ||||||
24 | and tax remittance (if a
tax payment was required) shall be | ||||||
25 | credited by the Department to the
proper retailer's account | ||||||
26 | with the Department, but without the 2.1% or 1.75%
discount |
| |||||||
| |||||||
1 | provided for in this Section being allowed. When the user pays
| ||||||
2 | the tax directly to the Department, he shall pay the tax in the | ||||||
3 | same
amount and in the same form in which it would be remitted | ||||||
4 | if the tax had
been remitted to the Department by the retailer. | ||||||
5 | Where a retailer collects the tax with respect to the | ||||||
6 | selling price
of tangible personal property which he sells and | ||||||
7 | the purchaser
thereafter returns such tangible personal | ||||||
8 | property and the retailer
refunds the selling price thereof to | ||||||
9 | the purchaser, such retailer shall
also refund, to the | ||||||
10 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
11 | his return for the period in which he refunds such tax to
the | ||||||
12 | purchaser, the retailer may deduct the amount of the tax so | ||||||
13 | refunded
by him to the purchaser from any other use tax which | ||||||
14 | such retailer may
be required to pay or remit to the | ||||||
15 | Department, as shown by such return,
if the amount of the tax | ||||||
16 | to be deducted was previously remitted to the
Department by | ||||||
17 | such retailer. If the retailer has not previously
remitted the | ||||||
18 | amount of such tax to the Department, he is entitled to no
| ||||||
19 | deduction under this Act upon refunding such tax to the | ||||||
20 | purchaser. | ||||||
21 | Any retailer filing a return under this Section shall also | ||||||
22 | include
(for the purpose of paying tax thereon) the total tax | ||||||
23 | covered by such
return upon the selling price of tangible | ||||||
24 | personal property purchased by
him at retail from a retailer, | ||||||
25 | but as to which the tax imposed by this
Act was not collected | ||||||
26 | from the retailer filing such return, and such
retailer shall |
| |||||||
| |||||||
1 | remit the amount of such tax to the Department when
filing such | ||||||
2 | return. | ||||||
3 | If experience indicates such action to be practicable, the | ||||||
4 | Department
may prescribe and furnish a combination or joint | ||||||
5 | return which will
enable retailers, who are required to file | ||||||
6 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
7 | Act, to furnish all the return
information required by both | ||||||
8 | Acts on the one form. | ||||||
9 | Where the retailer has more than one business registered | ||||||
10 | with the
Department under separate registration under this Act, | ||||||
11 | such retailer may
not file each return that is due as a single | ||||||
12 | return covering all such
registered businesses, but shall file | ||||||
13 | separate returns for each such
registered business. | ||||||
14 | Beginning January 1, 1990, each month the Department shall | ||||||
15 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
16 | fund in the State Treasury
which is hereby created, the net | ||||||
17 | revenue realized for the preceding month
from the 1% tax | ||||||
18 | imposed under this Act. | ||||||
19 | Beginning January 1, 1990, each month the Department shall | ||||||
20 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
21 | net revenue realized
for the preceding month from the 6.25% | ||||||
22 | general rate
on the selling price of tangible personal property | ||||||
23 | which is purchased
outside Illinois at retail from a retailer | ||||||
24 | and which is titled or
registered by an agency of this State's | ||||||
25 | government. | ||||||
26 | Beginning January 1, 1990, each month the Department shall |
| |||||||
| |||||||
1 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
2 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
3 | the preceding month from the 6.25% general rate on the selling
| ||||||
4 | price of tangible personal property, other than (i) tangible | ||||||
5 | personal property
which is purchased outside Illinois at retail | ||||||
6 | from a retailer and which is
titled or registered by an agency | ||||||
7 | of this State's government and (ii) aviation fuel sold on or | ||||||
8 | after December 1, 2019. This exception for aviation fuel only | ||||||
9 | applies for so long as the revenue use requirements of 49 | ||||||
10 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
11 | For aviation fuel sold on or after December 1, 2019, each | ||||||
12 | month the Department shall pay into the State Aviation Program | ||||||
13 | Fund 20% of the net revenue realized for the preceding month | ||||||
14 | from the 6.25% general rate on the selling price of aviation | ||||||
15 | fuel, less an amount estimated by the Department to be required | ||||||
16 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
17 | under this Act, which amount shall be deposited into the | ||||||
18 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
19 | pay moneys into the State Aviation Program Fund and the | ||||||
20 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
21 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
22 | U.S.C. 47133 are binding on the State. | ||||||
23 | Beginning August 1, 2000, each
month the Department shall | ||||||
24 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
25 | net revenue realized for the
preceding month from the 1.25% | ||||||
26 | rate on the selling price of motor fuel and
gasohol. Beginning |
| |||||||
| |||||||
1 | September 1, 2010, each
month the Department shall pay into the
| ||||||
2 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
3 | realized for the
preceding month from the 1.25% rate on the | ||||||
4 | selling price of sales tax holiday items. | ||||||
5 | Beginning January 1, 1990, each month the Department shall | ||||||
6 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
7 | realized for the
preceding month from the 6.25% general rate on | ||||||
8 | the selling price of
tangible personal property which is | ||||||
9 | purchased outside Illinois at retail
from a retailer and which | ||||||
10 | is titled or registered by an agency of this
State's | ||||||
11 | government. | ||||||
12 | Beginning October 1, 2009, each month the Department shall | ||||||
13 | pay into the Capital Projects Fund an amount that is equal to | ||||||
14 | an amount estimated by the Department to represent 80% of the | ||||||
15 | net revenue realized for the preceding month from the sale of | ||||||
16 | candy, grooming and hygiene products, and soft drinks that had | ||||||
17 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
18 | are now taxed at 6.25%. | ||||||
19 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
20 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
21 | realized for the
preceding month from the 6.25% general rate on | ||||||
22 | the selling price of sorbents used in Illinois in the process | ||||||
23 | of sorbent injection as used to comply with the Environmental | ||||||
24 | Protection Act or the federal Clean Air Act, but the total | ||||||
25 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
26 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 |
| |||||||
| |||||||
1 | in any fiscal year. | ||||||
2 | Beginning July 1, 2013, each month the Department shall pay | ||||||
3 | into the Underground Storage Tank Fund from the proceeds | ||||||
4 | collected under this Act, the Service Use Tax Act, the Service | ||||||
5 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
6 | amount equal to the average monthly deficit in the Underground | ||||||
7 | Storage Tank Fund during the prior year, as certified annually | ||||||
8 | by the Illinois Environmental Protection Agency, but the total | ||||||
9 | payment into the Underground Storage Tank Fund under this Act, | ||||||
10 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
11 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
12 | in any State fiscal year. As used in this paragraph, the | ||||||
13 | "average monthly deficit" shall be equal to the difference | ||||||
14 | between the average monthly claims for payment by the fund and | ||||||
15 | the average monthly revenues deposited into the fund, excluding | ||||||
16 | payments made pursuant to this paragraph. | ||||||
17 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
18 | received by the Department under this Act, the Service Use Tax | ||||||
19 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
20 | Occupation Tax Act, each month the Department shall deposit | ||||||
21 | $500,000 into the State Crime Laboratory Fund. | ||||||
22 | Of the remainder of the moneys received by the Department | ||||||
23 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
24 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
25 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
26 | Build Illinois Fund; provided, however, that if in any fiscal |
| |||||||
| |||||||
1 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
2 | may be, of the
moneys received by the Department and required | ||||||
3 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
4 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
5 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
6 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
7 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
8 | may be, of moneys being hereinafter called the "Tax Act | ||||||
9 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
10 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
11 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
12 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
13 | difference shall be immediately paid into the Build
Illinois | ||||||
14 | Fund from other moneys received by the Department pursuant to | ||||||
15 | the
Tax Acts; and further provided, that if on the last | ||||||
16 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
17 | required to be deposited into the
Build Illinois Bond Account | ||||||
18 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
19 | transferred during such month to the Build Illinois Fund
from | ||||||
20 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
21 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
22 | the difference
shall be immediately paid into the Build | ||||||
23 | Illinois Fund from other moneys
received by the Department | ||||||
24 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
25 | event shall the payments required under the
preceding proviso | ||||||
26 | result in aggregate payments into the Build Illinois Fund
|
| |||||||
| |||||||
1 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
2 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
3 | Specified Amount for such
fiscal year; and, further provided, | ||||||
4 | that the amounts payable into the Build
Illinois Fund under | ||||||
5 | this clause (b) shall be payable only until such time
as the | ||||||
6 | aggregate amount on deposit under each trust
indenture securing | ||||||
7 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
8 | Bond Act is sufficient, taking into account any future | ||||||
9 | investment
income, to fully provide, in accordance with such | ||||||
10 | indenture, for the
defeasance of or the payment of the | ||||||
11 | principal of, premium, if any, and
interest on the Bonds | ||||||
12 | secured by such indenture and on any Bonds expected
to be | ||||||
13 | issued thereafter and all fees and costs payable with respect | ||||||
14 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
15 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
16 | the last
business day of any month in which Bonds are | ||||||
17 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
18 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
19 | Account in the Build Illinois Fund in such month
shall be less | ||||||
20 | than the amount required to be transferred in such month from
| ||||||
21 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
22 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
23 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
24 | shall be immediately paid
from other moneys received by the | ||||||
25 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
26 | provided, however, that any amounts paid to the
Build Illinois |
| ||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||
1 | Fund in any fiscal year pursuant to this sentence shall be
| |||||||||||||||||||||||||||||||
2 | deemed to constitute payments pursuant to clause (b) of the | |||||||||||||||||||||||||||||||
3 | preceding
sentence and shall reduce the amount otherwise | |||||||||||||||||||||||||||||||
4 | payable for such fiscal year
pursuant to clause (b) of the | |||||||||||||||||||||||||||||||
5 | preceding sentence. The moneys received by
the Department | |||||||||||||||||||||||||||||||
6 | pursuant to this Act and required to be deposited into the
| |||||||||||||||||||||||||||||||
7 | Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||||||||||||||||||||||
8 | set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||||||||||||||||||||||
9 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||
10 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||
11 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||
12 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||
13 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||
14 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||
15 | in
excess of the sums designated as "Total Deposit", shall be
| |||||||||||||||||||||||||||||||
16 | deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||
17 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||
18 | 9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||||||||||||
19 | Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||
20 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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22 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | deposited into the McCormick Place Expansion Project Fund by |
| |||||||
| |||||||
1 | the
State Treasurer in the respective month under subsection | ||||||
2 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
3 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
4 | required under this Section for previous
months and years, | ||||||
5 | shall be deposited into the McCormick Place Expansion
Project | ||||||
6 | Fund, until the full amount requested for the fiscal year, but | ||||||
7 | not
in excess of the amount specified above as "Total Deposit", | ||||||
8 | has been deposited. | ||||||
9 | Subject to payment of amounts into the Capital Projects | ||||||
10 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
11 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
12 | preceding paragraphs or in any amendments thereto hereafter | ||||||
13 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
14 | the Department shall each month deposit into the Aviation Fuel | ||||||
15 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
16 | be required for refunds of the 80% portion of the tax on | ||||||
17 | aviation fuel under this Act. The Department shall only deposit | ||||||
18 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
19 | paragraph for so long as the revenue use requirements of 49 | ||||||
20 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
21 | Subject to payment of amounts into the Build Illinois Fund | ||||||
22 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
23 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
24 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
25 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
26 | Increment Fund 0.27% of 80% of the net revenue realized for the |
| |||||||
| |||||||
1 | preceding
month from the 6.25% general rate on the selling | ||||||
2 | price of tangible personal
property. | ||||||
3 | Subject to payment of amounts into the Build Illinois Fund | ||||||
4 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
5 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
6 | enacted, beginning with the receipt of the first
report of | ||||||
7 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
8 | period, the Department shall each month pay into the Energy | ||||||
9 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
10 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
11 | that was sold to an eligible business.
For purposes of this | ||||||
12 | paragraph, the term "eligible business" means a new
electric | ||||||
13 | generating facility certified pursuant to Section 605-332 of | ||||||
14 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
15 | Civil Administrative
Code of Illinois. | ||||||
16 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
17 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
18 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
19 | the preceding paragraphs or in any amendments to this Section | ||||||
20 | hereafter enacted, beginning on the first day of the first | ||||||
21 | calendar month to occur on or after August 26, 2014 (the | ||||||
22 | effective date of Public Act 98-1098), each month, from the | ||||||
23 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
24 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
25 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
26 | the Department shall pay into the Tax Compliance and |
| |||||||
| |||||||
1 | Administration Fund, to be used, subject to appropriation, to | ||||||
2 | fund additional auditors and compliance personnel at the | ||||||
3 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
4 | the cash receipts collected during the preceding fiscal year by | ||||||
5 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
6 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
7 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
8 | and use taxes administered by the Department. | ||||||
9 | Subject to payments of amounts into the Build Illinois | ||||||
10 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
11 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
12 | Compliance and Administration Fund as provided in this Section, | ||||||
13 | beginning on July 1, 2018 the Department shall pay each month | ||||||
14 | into the Downstate Public Transportation Fund the moneys | ||||||
15 | required to be so paid under Section 2-3 of the Downstate | ||||||
16 | Public Transportation Act. | ||||||
17 | Subject to successful execution and delivery of a | ||||||
18 | public-private agreement between the public agency and private | ||||||
19 | entity and completion of the civic build, beginning on July 1, | ||||||
20 | 2023, of the remainder of the moneys received by the Department | ||||||
21 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
22 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
23 | the following specified deposits in the aggregate from | ||||||
24 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
25 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
26 | Act, as required under Section 8.25g of the State Finance Act |
| |||||||
| |||||||
1 | for distribution consistent with the Public-Private | ||||||
2 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
3 | The moneys received by the Department pursuant to this Act and | ||||||
4 | required to be deposited into the Civic and Transit | ||||||
5 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
6 | charge set forth in Section 25-55 of the Public-Private | ||||||
7 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
8 | As used in this paragraph, "civic build", "private entity", | ||||||
9 | "public-private agreement", and "public agency" have the | ||||||
10 | meanings provided in Section 25-10 of the Public-Private | ||||||
11 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
12 | Fiscal Year ............................Total Deposit | ||||||
13 | 2024 ....................................$200,000,000 | ||||||
14 | 2025 ....................................$206,000,000 | ||||||
15 | 2026 ....................................$212,200,000 | ||||||
16 | 2027 ....................................$218,500,000 | ||||||
17 | 2028 ....................................$225,100,000 | ||||||
18 | 2029 ....................................$288,700,000 | ||||||
19 | 2030 ....................................$298,900,000 | ||||||
20 | 2031 ....................................$309,300,000 | ||||||
21 | 2032 ....................................$320,100,000 | ||||||
22 | 2033 ....................................$331,200,000 | ||||||
23 | 2034 ....................................$341,200,000 | ||||||
24 | 2035 ....................................$351,400,000 | ||||||
25 | 2036 ....................................$361,900,000 | ||||||
26 | 2037 ....................................$372,800,000 |
| |||||||
| |||||||
1 | 2038 ....................................$384,000,000 | ||||||
2 | 2039 ....................................$395,500,000 | ||||||
3 | 2040 ....................................$407,400,000 | ||||||
4 | 2041 ....................................$419,600,000 | ||||||
5 | 2042 ....................................$432,200,000 | ||||||
6 | 2043 ....................................$445,100,000 | ||||||
7 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
8 | the payment of amounts into the State and Local Sales Tax | ||||||
9 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
10 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
11 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
12 | Administration Fund as provided in this Section, the Department | ||||||
13 | shall pay each month into the Road Fund the amount estimated to | ||||||
14 | represent 16% of the net revenue realized from the taxes | ||||||
15 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
16 | until July 1, 2023, subject to the payment of amounts into the | ||||||
17 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
18 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
19 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
20 | Compliance and Administration Fund as provided in this Section, | ||||||
21 | the Department shall pay each month into the Road Fund the | ||||||
22 | amount estimated to represent 32% of the net revenue realized | ||||||
23 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
24 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
25 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
26 | Build Illinois Fund, the McCormick Place Expansion Project |
| |||||||
| |||||||
1 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
2 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
3 | Fund as provided in this Section, the Department shall pay each | ||||||
4 | month into the Road Fund the amount estimated to represent 48% | ||||||
5 | of the net revenue realized from the taxes imposed on motor | ||||||
6 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
7 | 2025, subject to the payment of amounts into the State and | ||||||
8 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
9 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
10 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
11 | Compliance and Administration Fund as provided in this Section, | ||||||
12 | the Department shall pay each month into the Road Fund the | ||||||
13 | amount estimated to represent 64% of the net revenue realized | ||||||
14 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
15 | July 1, 2025, subject to the payment of amounts into the State | ||||||
16 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
17 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
18 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
19 | Compliance and Administration Fund as provided in this Section, | ||||||
20 | the Department shall pay each month into the Road Fund the | ||||||
21 | amount estimated to represent 80% of the net revenue realized | ||||||
22 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
23 | this paragraph "motor fuel" has the meaning given to that term | ||||||
24 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
25 | meaning given to that term in Section 3-40 of this Act. | ||||||
26 | Of the remainder of the moneys received by the Department |
| |||||||
| |||||||
1 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
2 | Treasury and 25%
shall be reserved in a special account and | ||||||
3 | used only for the transfer to
the Common School Fund as part of | ||||||
4 | the monthly transfer from the General
Revenue Fund in | ||||||
5 | accordance with Section 8a of the State
Finance Act. | ||||||
6 | As soon as possible after the first day of each month, upon | ||||||
7 | certification
of the Department of Revenue, the Comptroller | ||||||
8 | shall order transferred and
the Treasurer shall transfer from | ||||||
9 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
10 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
11 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
12 | transfer is no longer required
and shall not be made. | ||||||
13 | Net revenue realized for a month shall be the revenue | ||||||
14 | collected
by the State pursuant to this Act, less the amount | ||||||
15 | paid out during that
month as refunds to taxpayers for | ||||||
16 | overpayment of liability. | ||||||
17 | For greater simplicity of administration, manufacturers, | ||||||
18 | importers
and wholesalers whose products are sold at retail in | ||||||
19 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
20 | assume the responsibility
for accounting and paying to the | ||||||
21 | Department all tax accruing under this
Act with respect to such | ||||||
22 | sales, if the retailers who are affected do not
make written | ||||||
23 | objection to the Department to this arrangement. | ||||||
24 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
25 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
26 | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section |
| |||||||
| |||||||
1 | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
2 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
3 | Section 15-15. The Service Use Tax Act is amended by | ||||||
4 | changing Section 9 as follows:
| ||||||
5 | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||||||
6 | Sec. 9. Each serviceman required or authorized to collect | ||||||
7 | the tax
herein imposed shall pay to the Department the amount | ||||||
8 | of such tax
(except as otherwise provided) at the time when he | ||||||
9 | is required to file
his return for the period during which such | ||||||
10 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
11 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
12 | year, whichever is greater, which is allowed to
reimburse the | ||||||
13 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
14 | records, preparing and filing returns, remitting the tax and
| ||||||
15 | supplying data to the Department on request. The discount under | ||||||
16 | this Section is not allowed for the 1.25% portion of taxes paid | ||||||
17 | on aviation fuel that is subject to the revenue use | ||||||
18 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The | ||||||
19 | discount allowed under this Section is allowed only for returns | ||||||
20 | that are filed in the manner required by this Act. The | ||||||
21 | Department may disallow the discount for servicemen whose | ||||||
22 | certificate of registration is revoked at the time the return | ||||||
23 | is filed, but only if the Department's decision to revoke the | ||||||
24 | certificate of registration has become final. A serviceman need |
| |||||||
| |||||||
1 | not remit
that part of any tax collected by him to the extent | ||||||
2 | that he is required to
pay and does pay the tax imposed by the | ||||||
3 | Service Occupation Tax Act with
respect to his sale of service | ||||||
4 | involving the incidental transfer by him of
the same property. | ||||||
5 | Except as provided hereinafter in this Section, on or | ||||||
6 | before the twentieth
day of each calendar month, such | ||||||
7 | serviceman shall file a return for the
preceding calendar month | ||||||
8 | in accordance with reasonable Rules and
Regulations to be | ||||||
9 | promulgated by the Department. Such return shall be
filed on a | ||||||
10 | form prescribed by the Department and shall contain such
| ||||||
11 | information as the Department may reasonably require. On and | ||||||
12 | after January 1, 2018, with respect to servicemen whose annual | ||||||
13 | gross receipts average $20,000 or more, all returns required to | ||||||
14 | be filed pursuant to this Act shall be filed electronically. | ||||||
15 | Servicemen who demonstrate that they do not have access to the | ||||||
16 | Internet or demonstrate hardship in filing electronically may | ||||||
17 | petition the Department to waive the electronic filing | ||||||
18 | requirement. | ||||||
19 | The Department may require returns to be filed on a | ||||||
20 | quarterly basis.
If so required, a return for each calendar | ||||||
21 | quarter shall be filed on or
before the twentieth day of the | ||||||
22 | calendar month following the end of such
calendar quarter. The | ||||||
23 | taxpayer shall also file a return with the
Department for each | ||||||
24 | of the first two months of each calendar quarter, on or
before | ||||||
25 | the twentieth day of the following calendar month, stating: | ||||||
26 | 1. The name of the seller; |
| |||||||
| |||||||
1 | 2. The address of the principal place of business from | ||||||
2 | which he engages
in business as a serviceman in this State; | ||||||
3 | 3. The total amount of taxable receipts received by him | ||||||
4 | during the
preceding calendar month, including receipts | ||||||
5 | from charge and time sales,
but less all deductions allowed | ||||||
6 | by law; | ||||||
7 | 4. The amount of credit provided in Section 2d of this | ||||||
8 | Act; | ||||||
9 | 5. The amount of tax due; | ||||||
10 | 5-5. The signature of the taxpayer; and | ||||||
11 | 6. Such other reasonable information as the Department | ||||||
12 | may
require. | ||||||
13 | Each serviceman required or authorized to collect the tax | ||||||
14 | imposed by this Act on aviation fuel transferred as an incident | ||||||
15 | of a sale of service in this State during the preceding | ||||||
16 | calendar month shall, instead of reporting and paying tax on | ||||||
17 | aviation fuel as otherwise required by this Section, report and | ||||||
18 | pay such tax on a separate aviation fuel tax return. The | ||||||
19 | requirements related to the return shall be as otherwise | ||||||
20 | provided in this Section. Notwithstanding any other provisions | ||||||
21 | of this Act to the contrary, servicemen collecting tax on | ||||||
22 | aviation fuel shall file all aviation fuel tax returns and | ||||||
23 | shall make all aviation fuel tax payments by electronic means | ||||||
24 | in the manner and form required by the Department. For purposes | ||||||
25 | of this Section, "aviation fuel" means jet fuel and aviation | ||||||
26 | gasoline. |
| |||||||
| |||||||
1 | If a taxpayer fails to sign a return within 30 days after | ||||||
2 | the proper notice
and demand for signature by the Department, | ||||||
3 | the return shall be considered
valid and any amount shown to be | ||||||
4 | due on the return shall be deemed assessed. | ||||||
5 | Notwithstanding any other provision of this Act to the | ||||||
6 | contrary, servicemen subject to tax on cannabis shall file all | ||||||
7 | cannabis tax returns and shall make all cannabis tax payments | ||||||
8 | by electronic means in the manner and form required by the | ||||||
9 | Department. | ||||||
10 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
11 | monthly tax
liability of $150,000 or more shall make all | ||||||
12 | payments required by rules of
the Department by electronic | ||||||
13 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
14 | an average monthly tax liability of $100,000 or more shall
make | ||||||
15 | all payments required by rules of the Department by electronic | ||||||
16 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
17 | an average monthly
tax liability of $50,000 or more shall make | ||||||
18 | all payments required by rules
of the Department by electronic | ||||||
19 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
20 | an annual tax liability of
$200,000 or more shall make all | ||||||
21 | payments required by rules of the Department by
electronic | ||||||
22 | funds transfer. The term "annual tax liability" shall be the | ||||||
23 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
24 | other State and local
occupation and use tax laws administered | ||||||
25 | by the Department, for the immediately
preceding calendar year.
| ||||||
26 | The term "average monthly tax
liability" means the sum of the |
| |||||||
| |||||||
1 | taxpayer's liabilities under this Act, and
under all other | ||||||
2 | State and local occupation and use tax laws administered by the
| ||||||
3 | Department, for the immediately preceding calendar year | ||||||
4 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
5 | a tax liability in the
amount set forth in subsection (b) of | ||||||
6 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
7 | all payments required by rules of the Department by
electronic | ||||||
8 | funds transfer. | ||||||
9 | Before August 1 of each year beginning in 1993, the | ||||||
10 | Department shall
notify all taxpayers required to make payments | ||||||
11 | by electronic funds transfer.
All taxpayers required to make | ||||||
12 | payments by electronic funds transfer shall
make those payments | ||||||
13 | for a minimum of one year beginning on October 1. | ||||||
14 | Any taxpayer not required to make payments by electronic | ||||||
15 | funds transfer
may make payments by electronic funds transfer | ||||||
16 | with the permission of the
Department. | ||||||
17 | All taxpayers required to make payment by electronic funds | ||||||
18 | transfer and
any taxpayers authorized to voluntarily make | ||||||
19 | payments by electronic funds
transfer shall make those payments | ||||||
20 | in the manner authorized by the Department. | ||||||
21 | The Department shall adopt such rules as are necessary to | ||||||
22 | effectuate a
program of electronic funds transfer and the | ||||||
23 | requirements of this Section. | ||||||
24 | If the serviceman is otherwise required to file a monthly | ||||||
25 | return and
if the serviceman's average monthly tax liability to | ||||||
26 | the Department
does not exceed $200, the Department may |
| |||||||
| |||||||
1 | authorize his returns to be
filed on a quarter annual basis, | ||||||
2 | with the return for January, February
and March of a given year | ||||||
3 | being due by April 20 of such year; with the
return for April, | ||||||
4 | May and June of a given year being due by July 20 of
such year; | ||||||
5 | with the return for July, August and September of a given
year | ||||||
6 | being due by October 20 of such year, and with the return for
| ||||||
7 | October, November and December of a given year being due by | ||||||
8 | January 20
of the following year. | ||||||
9 | If the serviceman is otherwise required to file a monthly | ||||||
10 | or quarterly
return and if the serviceman's average monthly tax | ||||||
11 | liability to the Department
does not exceed $50, the Department | ||||||
12 | may authorize his returns to be
filed on an annual basis, with | ||||||
13 | the return for a given year being due by
January 20 of the | ||||||
14 | following year. | ||||||
15 | Such quarter annual and annual returns, as to form and | ||||||
16 | substance,
shall be subject to the same requirements as monthly | ||||||
17 | returns. | ||||||
18 | Notwithstanding any other provision in this Act concerning | ||||||
19 | the time
within which a serviceman may file his return, in the | ||||||
20 | case of any
serviceman who ceases to engage in a kind of | ||||||
21 | business which makes him
responsible for filing returns under | ||||||
22 | this Act, such serviceman shall
file a final return under this | ||||||
23 | Act with the Department not more than 1
month after | ||||||
24 | discontinuing such business. | ||||||
25 | Where a serviceman collects the tax with respect to the | ||||||
26 | selling price of
property which he sells and the purchaser |
| |||||||
| |||||||
1 | thereafter returns such
property and the serviceman refunds the | ||||||
2 | selling price thereof to the
purchaser, such serviceman shall | ||||||
3 | also refund, to the purchaser, the tax
so collected from the | ||||||
4 | purchaser. When filing his return for the period
in which he | ||||||
5 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
6 | the amount of the tax so refunded by him to the purchaser from | ||||||
7 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
8 | occupation tax or
use tax which such serviceman may be required | ||||||
9 | to pay or remit to the
Department, as shown by such return, | ||||||
10 | provided that the amount of the tax
to be deducted shall | ||||||
11 | previously have been remitted to the Department by
such | ||||||
12 | serviceman. If the serviceman shall not previously have | ||||||
13 | remitted
the amount of such tax to the Department, he shall be | ||||||
14 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
15 | the purchaser. | ||||||
16 | Any serviceman filing a return hereunder shall also include | ||||||
17 | the total
tax upon the selling price of tangible personal | ||||||
18 | property purchased for use
by him as an incident to a sale of | ||||||
19 | service, and such serviceman shall remit
the amount of such tax | ||||||
20 | to the Department when filing such return. | ||||||
21 | If experience indicates such action to be practicable, the | ||||||
22 | Department
may prescribe and furnish a combination or joint | ||||||
23 | return which will
enable servicemen, who are required to file | ||||||
24 | returns hereunder and also
under the Service Occupation Tax | ||||||
25 | Act, to furnish all the return
information required by both | ||||||
26 | Acts on the one form. |
| |||||||
| |||||||
1 | Where the serviceman has more than one business registered | ||||||
2 | with the
Department under separate registration hereunder, | ||||||
3 | such serviceman shall
not file each return that is due as a | ||||||
4 | single return covering all such
registered businesses, but | ||||||
5 | shall file separate returns for each such
registered business. | ||||||
6 | Beginning January 1, 1990, each month the Department shall | ||||||
7 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
8 | the State Treasury,
the net revenue realized for the preceding | ||||||
9 | month from the 1% tax imposed under this Act. | ||||||
10 | Beginning January 1, 1990, each month the Department shall | ||||||
11 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
12 | net revenue realized
for the preceding month from the 6.25% | ||||||
13 | general rate on transfers of
tangible personal property, other | ||||||
14 | than (i) tangible personal property which is
purchased outside | ||||||
15 | Illinois at retail from a retailer and which is titled or
| ||||||
16 | registered by an agency of this State's government and (ii) | ||||||
17 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
18 | for aviation fuel only applies for so long as the revenue use | ||||||
19 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
20 | binding on the State. | ||||||
21 | For aviation fuel sold on or after December 1, 2019, each | ||||||
22 | month the Department shall pay into the State Aviation Program | ||||||
23 | Fund 20% of the net revenue realized for the preceding month | ||||||
24 | from the 6.25% general rate on the selling price of aviation | ||||||
25 | fuel, less an amount estimated by the Department to be required | ||||||
26 | for refunds of the 20% portion of the tax on aviation fuel |
| |||||||
| |||||||
1 | under this Act, which amount shall be deposited into the | ||||||
2 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
3 | pay moneys into the State Aviation Program Fund and the | ||||||
4 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
5 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
6 | U.S.C. 47133 are binding on the State. | ||||||
7 | Beginning August 1, 2000, each
month the Department shall | ||||||
8 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
9 | net revenue realized for the
preceding
month from the 1.25% | ||||||
10 | rate on the selling price of motor fuel and gasohol. | ||||||
11 | Beginning October 1, 2009, each month the Department shall | ||||||
12 | pay into the Capital Projects Fund an amount that is equal to | ||||||
13 | an amount estimated by the Department to represent 80% of the | ||||||
14 | net revenue realized for the preceding month from the sale of | ||||||
15 | candy, grooming and hygiene products, and soft drinks that had | ||||||
16 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
17 | are now taxed at 6.25%. | ||||||
18 | Beginning July 1, 2013, each month the Department shall pay | ||||||
19 | into the Underground Storage Tank Fund from the proceeds | ||||||
20 | collected under this Act, the Use Tax Act, the Service | ||||||
21 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
22 | amount equal to the average monthly deficit in the Underground | ||||||
23 | Storage Tank Fund during the prior year, as certified annually | ||||||
24 | by the Illinois Environmental Protection Agency, but the total | ||||||
25 | payment into the Underground Storage Tank Fund under this Act, | ||||||
26 | the Use Tax Act, the Service Occupation Tax Act, and the |
| |||||||
| |||||||
1 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
2 | any State fiscal year. As used in this paragraph, the "average | ||||||
3 | monthly deficit" shall be equal to the difference between the | ||||||
4 | average monthly claims for payment by the fund and the average | ||||||
5 | monthly revenues deposited into the fund, excluding payments | ||||||
6 | made pursuant to this paragraph. | ||||||
7 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
8 | received by the Department under the Use Tax Act, this Act, the | ||||||
9 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
10 | Act, each month the Department shall deposit $500,000 into the | ||||||
11 | State Crime Laboratory Fund. | ||||||
12 | Of the remainder of the moneys received by the Department | ||||||
13 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
14 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
15 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
16 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
17 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
18 | may be, of the moneys received by the Department and
required | ||||||
19 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
20 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
21 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
22 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
23 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
24 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
25 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
26 | Fund
from the State and Local Sales Tax Reform Fund shall be |
| |||||||
| |||||||
1 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
2 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
3 | difference shall be immediately
paid into the Build Illinois | ||||||
4 | Fund from other moneys received by the
Department pursuant to | ||||||
5 | the Tax Acts; and further provided, that if on the
last | ||||||
6 | business day of any month the sum of (1) the Tax Act Amount | ||||||
7 | required
to be deposited into the Build Illinois Bond Account | ||||||
8 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
9 | transferred during such month to
the Build Illinois Fund from | ||||||
10 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
11 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
12 | the difference shall be immediately paid into the Build | ||||||
13 | Illinois
Fund from other moneys received by the Department | ||||||
14 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
15 | event shall the payments required under
the preceding proviso | ||||||
16 | result in aggregate payments into the Build Illinois
Fund | ||||||
17 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
18 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
19 | Specified Amount for
such fiscal year; and, further provided, | ||||||
20 | that the amounts payable into the
Build Illinois Fund under | ||||||
21 | this clause (b) shall be payable only until such
time as the | ||||||
22 | aggregate amount on deposit under each trust indenture securing
| ||||||
23 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
24 | Bond Act is
sufficient, taking into account any future | ||||||
25 | investment income, to fully
provide, in accordance with such | ||||||
26 | indenture, for the defeasance of or the
payment of the |
| |||||||
| |||||||
1 | principal of, premium, if any, and interest on the Bonds
| ||||||
2 | secured by such indenture and on any Bonds expected to be | ||||||
3 | issued thereafter
and all fees and costs payable with respect | ||||||
4 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
5 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
6 | the last business day of
any month in which Bonds are | ||||||
7 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
8 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
9 | Account in the Build Illinois Fund in such month shall be less | ||||||
10 | than the
amount required to be transferred in such month from | ||||||
11 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
12 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
13 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
14 | shall be immediately paid from other moneys received by the
| ||||||
15 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
16 | provided,
however, that any amounts paid to the Build Illinois | ||||||
17 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
18 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
19 | preceding sentence and shall reduce the
amount otherwise | ||||||
20 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
21 | preceding sentence. The moneys received by the Department | ||||||
22 | pursuant to this
Act and required to be deposited into the | ||||||
23 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
24 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||
25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
26 | as provided in
the preceding paragraph or in any amendment |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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13 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Subject to payment of amounts into the Capital Projects |
| |||||||
| |||||||
1 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
2 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
3 | preceding paragraphs or in any amendments thereto hereafter | ||||||
4 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
5 | the Department shall each month deposit into the Aviation Fuel | ||||||
6 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
7 | be required for refunds of the 80% portion of the tax on | ||||||
8 | aviation fuel under this Act. The Department shall only deposit | ||||||
9 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
10 | paragraph for so long as the revenue use requirements of 49 | ||||||
11 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
12 | Subject to payment of amounts into the Build Illinois Fund | ||||||
13 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||
14 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
15 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
16 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
17 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
18 | preceding month from the 6.25% general rate on the selling | ||||||
19 | price of tangible
personal property. | ||||||
20 | Subject to payment of amounts into the Build Illinois Fund | ||||||
21 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
22 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
23 | enacted, beginning with the receipt of the first
report of | ||||||
24 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
25 | period, the Department shall each month pay into the Energy | ||||||
26 | Infrastructure
Fund 80% of the net revenue realized from the |
| |||||||
| |||||||
1 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
2 | that was sold to an eligible business.
For purposes of this | ||||||
3 | paragraph, the term "eligible business" means a new
electric | ||||||
4 | generating facility certified pursuant to Section 605-332 of | ||||||
5 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
6 | Civil Administrative
Code of Illinois. | ||||||
7 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
8 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
9 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
10 | the preceding paragraphs or in any amendments to this Section | ||||||
11 | hereafter enacted, beginning on the first day of the first | ||||||
12 | calendar month to occur on or after August 26, 2014 (the | ||||||
13 | effective date of Public Act 98-1098), each month, from the | ||||||
14 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
15 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
16 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
17 | the Department shall pay into the Tax Compliance and | ||||||
18 | Administration Fund, to be used, subject to appropriation, to | ||||||
19 | fund additional auditors and compliance personnel at the | ||||||
20 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
21 | the cash receipts collected during the preceding fiscal year by | ||||||
22 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
23 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
24 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
25 | and use taxes administered by the Department. | ||||||
26 | Subject to payments of amounts into the Build Illinois |
| |||||||
| |||||||
1 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
2 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
3 | Compliance and Administration Fund as provided in this Section, | ||||||
4 | beginning on July 1, 2018 the Department shall pay each month | ||||||
5 | into the Downstate Public Transportation Fund the moneys | ||||||
6 | required to be so paid under Section 2-3 of the Downstate | ||||||
7 | Public Transportation Act. | ||||||
8 | Subject to successful execution and delivery of a | ||||||
9 | public-private agreement between the public agency and private | ||||||
10 | entity and completion of the civic build, beginning on July 1, | ||||||
11 | 2023, of the remainder of the moneys received by the Department | ||||||
12 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
13 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
14 | the following specified deposits in the aggregate from | ||||||
15 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
16 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
17 | Act, as required under Section 8.25g of the State Finance Act | ||||||
18 | for distribution consistent with the Public-Private | ||||||
19 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
20 | The moneys received by the Department pursuant to this Act and | ||||||
21 | required to be deposited into the Civic and Transit | ||||||
22 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
23 | charge set forth in Section 25-55 of the Public-Private | ||||||
24 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
25 | As used in this paragraph, "civic build", "private entity", | ||||||
26 | "public-private agreement", and "public agency" have the |
| |||||||
| |||||||
1 | meanings provided in Section 25-10 of the Public-Private | ||||||
2 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
3 | Fiscal Year ............................Total Deposit | ||||||
4 | 2024 ....................................$200,000,000 | ||||||
5 | 2025 ....................................$206,000,000 | ||||||
6 | 2026 ....................................$212,200,000 | ||||||
7 | 2027 ....................................$218,500,000 | ||||||
8 | 2028 ....................................$225,100,000 | ||||||
9 | 2029 ....................................$288,700,000 | ||||||
10 | 2030 ....................................$298,900,000 | ||||||
11 | 2031 ....................................$309,300,000 | ||||||
12 | 2032 ....................................$320,100,000 | ||||||
13 | 2033 ....................................$331,200,000 | ||||||
14 | 2034 ....................................$341,200,000 | ||||||
15 | 2035 ....................................$351,400,000 | ||||||
16 | 2036 ....................................$361,900,000 | ||||||
17 | 2037 ....................................$372,800,000 | ||||||
18 | 2038 ....................................$384,000,000 | ||||||
19 | 2039 ....................................$395,500,000 | ||||||
20 | 2040 ....................................$407,400,000 | ||||||
21 | 2041 ....................................$419,600,000 | ||||||
22 | 2042 ....................................$432,200,000 | ||||||
23 | 2043 ....................................$445,100,000 | ||||||
24 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
25 | the payment of amounts into the State and Local Sales Tax | ||||||
26 | Reform Fund, the Build Illinois Fund, the McCormick Place |
| |||||||
| |||||||
1 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
2 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
3 | Administration Fund as provided in this Section, the Department | ||||||
4 | shall pay each month into the Road Fund the amount estimated to | ||||||
5 | represent 16% of the net revenue realized from the taxes | ||||||
6 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
7 | until July 1, 2023, subject to the payment of amounts into the | ||||||
8 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
9 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
10 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
11 | Compliance and Administration Fund as provided in this Section, | ||||||
12 | the Department shall pay each month into the Road Fund the | ||||||
13 | amount estimated to represent 32% of the net revenue realized | ||||||
14 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
15 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
16 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
17 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
18 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
19 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
20 | Fund as provided in this Section, the Department shall pay each | ||||||
21 | month into the Road Fund the amount estimated to represent 48% | ||||||
22 | of the net revenue realized from the taxes imposed on motor | ||||||
23 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
24 | 2025, subject to the payment of amounts into the State and | ||||||
25 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
26 | McCormick Place Expansion Project Fund, the Illinois Tax |
| |||||||
| |||||||
1 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
2 | Compliance and Administration Fund as provided in this Section, | ||||||
3 | the Department shall pay each month into the Road Fund the | ||||||
4 | amount estimated to represent 64% of the net revenue realized | ||||||
5 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
6 | July 1, 2025, subject to the payment of amounts into the State | ||||||
7 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
8 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
9 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
10 | Compliance and Administration Fund as provided in this Section, | ||||||
11 | the Department shall pay each month into the Road Fund the | ||||||
12 | amount estimated to represent 80% of the net revenue realized | ||||||
13 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
14 | this paragraph "motor fuel" has the meaning given to that term | ||||||
15 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
16 | meaning given to that term in Section 3-40 of the Use Tax Act. | ||||||
17 | Of the remainder of the moneys received by the Department | ||||||
18 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
19 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
20 | reserved in a special account and used only for the transfer to | ||||||
21 | the Common School Fund as part of the monthly transfer from the | ||||||
22 | General Revenue Fund in accordance with Section 8a of the State | ||||||
23 | Finance Act. | ||||||
24 | As soon as possible after the first day of each month, upon | ||||||
25 | certification
of the Department of Revenue, the Comptroller | ||||||
26 | shall order transferred and
the Treasurer shall transfer from |
| |||||||
| |||||||
1 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
2 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
3 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
4 | transfer is no longer required
and shall not be made. | ||||||
5 | Net revenue realized for a month shall be the revenue | ||||||
6 | collected by the State
pursuant to this Act, less the amount | ||||||
7 | paid out during that month as refunds
to taxpayers for | ||||||
8 | overpayment of liability. | ||||||
9 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
10 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
11 | 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section | ||||||
12 | 25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
13 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
14 | Section 15-20. The Service Occupation Tax Act is amended by | ||||||
15 | changing Section 9 as follows:
| ||||||
16 | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
| ||||||
17 | Sec. 9. Each serviceman required or authorized to collect | ||||||
18 | the tax
herein imposed shall pay to the Department the amount | ||||||
19 | of such tax at the
time when he is required to file his return | ||||||
20 | for the period during which
such tax was collectible, less a | ||||||
21 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
22 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
23 | greater, which is allowed to reimburse
the serviceman for | ||||||
24 | expenses incurred in collecting the tax, keeping
records, |
| |||||||
| |||||||
1 | preparing and filing returns, remitting the tax and supplying | ||||||
2 | data
to the Department on request. The discount under this | ||||||
3 | Section is not allowed for the 1.25% portion of taxes paid on | ||||||
4 | aviation fuel that is subject to the revenue use requirements | ||||||
5 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed | ||||||
6 | under this Section is allowed only for returns that are filed | ||||||
7 | in the manner required by this Act. The Department may disallow | ||||||
8 | the discount for servicemen whose certificate of registration | ||||||
9 | is revoked at the time the return is filed, but only if the | ||||||
10 | Department's decision to revoke the certificate of | ||||||
11 | registration has become final. | ||||||
12 | Where such tangible personal property is sold under a | ||||||
13 | conditional
sales contract, or under any other form of sale | ||||||
14 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
15 | extended beyond the close of
the period for which the return is | ||||||
16 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
17 | each tax return period, only the tax applicable
to the part of | ||||||
18 | the selling price actually received during such tax return
| ||||||
19 | period. | ||||||
20 | Except as provided hereinafter in this Section, on or | ||||||
21 | before the twentieth
day of each calendar month, such | ||||||
22 | serviceman shall file a
return for the preceding calendar month | ||||||
23 | in accordance with reasonable
rules and regulations to be | ||||||
24 | promulgated by the Department of Revenue.
Such return shall be | ||||||
25 | filed on a form prescribed by the Department and
shall contain | ||||||
26 | such information as the Department may reasonably require. On |
| |||||||
| |||||||
1 | and after January 1, 2018, with respect to servicemen whose | ||||||
2 | annual gross receipts average $20,000 or more, all returns | ||||||
3 | required to be filed pursuant to this Act shall be filed | ||||||
4 | electronically. Servicemen who demonstrate that they do not | ||||||
5 | have access to the Internet or demonstrate hardship in filing | ||||||
6 | electronically may petition the Department to waive the | ||||||
7 | electronic filing requirement. | ||||||
8 | The Department may require returns to be filed on a | ||||||
9 | quarterly basis.
If so required, a return for each calendar | ||||||
10 | quarter shall be filed on or
before the twentieth day of the | ||||||
11 | calendar month following the end of such
calendar quarter. The | ||||||
12 | taxpayer shall also file a return with the
Department for each | ||||||
13 | of the first two months of each calendar quarter, on or
before | ||||||
14 | the twentieth day of the following calendar month, stating: | ||||||
15 | 1. The name of the seller; | ||||||
16 | 2. The address of the principal place of business from | ||||||
17 | which he engages
in business as a serviceman in this State; | ||||||
18 | 3. The total amount of taxable receipts received by him | ||||||
19 | during the
preceding calendar month, including receipts | ||||||
20 | from charge and time sales,
but less all deductions allowed | ||||||
21 | by law; | ||||||
22 | 4. The amount of credit provided in Section 2d of this | ||||||
23 | Act; | ||||||
24 | 5. The amount of tax due; | ||||||
25 | 5-5. The signature of the taxpayer; and | ||||||
26 | 6. Such other reasonable information as the Department |
| |||||||
| |||||||
1 | may
require. | ||||||
2 | Each serviceman required or authorized to collect the tax | ||||||
3 | herein imposed on aviation fuel acquired as an incident to the | ||||||
4 | purchase of a service in this State during the preceding | ||||||
5 | calendar month shall, instead of reporting and paying tax as | ||||||
6 | otherwise required by this Section, report and pay such tax on | ||||||
7 | a separate aviation fuel tax return. The requirements related | ||||||
8 | to the return shall be as otherwise provided in this Section. | ||||||
9 | Notwithstanding any other provisions of this Act to the | ||||||
10 | contrary, servicemen transferring aviation fuel incident to | ||||||
11 | sales of service shall file all aviation fuel tax returns and | ||||||
12 | shall make all aviation fuel tax payments by electronic means | ||||||
13 | in the manner and form required by the Department. For purposes | ||||||
14 | of this Section, "aviation fuel" means jet fuel and aviation | ||||||
15 | gasoline. | ||||||
16 | If a taxpayer fails to sign a return within 30 days after | ||||||
17 | the proper notice
and demand for signature by the Department, | ||||||
18 | the return shall be considered
valid and any amount shown to be | ||||||
19 | due on the return shall be deemed assessed. | ||||||
20 | Notwithstanding any other provision of this Act to the | ||||||
21 | contrary, servicemen subject to tax on cannabis shall file all | ||||||
22 | cannabis tax returns and shall make all cannabis tax payments | ||||||
23 | by electronic means in the manner and form required by the | ||||||
24 | Department. | ||||||
25 | Prior to October 1, 2003, and on and after September 1, | ||||||
26 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
| |||||||
| |||||||
1 | certification
from a purchaser in satisfaction
of Service Use | ||||||
2 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
3 | the purchaser provides
the
appropriate
documentation as | ||||||
4 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
5 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
6 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
7 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
8 | Act, may be used by that
serviceman to satisfy Service | ||||||
9 | Occupation Tax liability in the amount claimed in
the | ||||||
10 | certification, not to exceed 6.25% of the receipts subject to | ||||||
11 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
12 | Credit reported on any
original or amended return
filed under
| ||||||
13 | this Act after October 20, 2003 for reporting periods prior to | ||||||
14 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
15 | Credit reported on annual returns due on or after January 1, | ||||||
16 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
17 | No Manufacturer's
Purchase Credit may be used after September | ||||||
18 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
19 | imposed under this Act, including any audit liability. | ||||||
20 | If the serviceman's average monthly tax liability to
the | ||||||
21 | Department does not exceed $200, the Department may authorize | ||||||
22 | his
returns to be filed on a quarter annual basis, with the | ||||||
23 | return for
January, February and March of a given year being | ||||||
24 | due by April 20 of
such year; with the return for April, May | ||||||
25 | and June of a given year being
due by July 20 of such year; with | ||||||
26 | the return for July, August and
September of a given year being |
| |||||||
| |||||||
1 | due by October 20 of such year, and with
the return for | ||||||
2 | October, November and December of a given year being due
by | ||||||
3 | January 20 of the following year. | ||||||
4 | If the serviceman's average monthly tax liability to
the | ||||||
5 | Department does not exceed $50, the Department may authorize | ||||||
6 | his
returns to be filed on an annual basis, with the return for | ||||||
7 | a given year
being due by January 20 of the following year. | ||||||
8 | Such quarter annual and annual returns, as to form and | ||||||
9 | substance,
shall be subject to the same requirements as monthly | ||||||
10 | returns. | ||||||
11 | Notwithstanding any other provision in this Act concerning | ||||||
12 | the time within
which a serviceman may file his return, in the | ||||||
13 | case of any serviceman who
ceases to engage in a kind of | ||||||
14 | business which makes him responsible for filing
returns under | ||||||
15 | this Act, such serviceman shall file a final return under this
| ||||||
16 | Act with the Department not more than 1 month after | ||||||
17 | discontinuing such
business. | ||||||
18 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
19 | monthly tax
liability of $150,000 or more shall make all | ||||||
20 | payments required by rules of the
Department by electronic | ||||||
21 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
22 | an average monthly tax liability of $100,000 or more shall make | ||||||
23 | all
payments required by rules of the Department by electronic | ||||||
24 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
25 | an average monthly tax liability
of $50,000 or more shall make | ||||||
26 | all payments required by rules of the Department
by electronic |
| |||||||
| |||||||
1 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
2 | an annual tax liability of $200,000 or more shall make all | ||||||
3 | payments required by
rules of the Department by electronic | ||||||
4 | funds transfer. The term "annual tax
liability" shall be the | ||||||
5 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
6 | other State and local occupation and use tax laws administered | ||||||
7 | by the
Department, for the immediately preceding calendar year. | ||||||
8 | The term "average
monthly tax liability" means
the sum of the | ||||||
9 | taxpayer's liabilities under this Act, and under all other | ||||||
10 | State
and local occupation and use tax laws administered by the | ||||||
11 | Department, for the
immediately preceding calendar year | ||||||
12 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
13 | a tax liability in the
amount set forth in subsection (b) of | ||||||
14 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
15 | all payments required by rules of the Department by
electronic | ||||||
16 | funds transfer. | ||||||
17 | Before August 1 of each year beginning in 1993, the | ||||||
18 | Department shall
notify all taxpayers required to make payments | ||||||
19 | by electronic funds transfer.
All taxpayers required to make | ||||||
20 | payments by electronic funds transfer shall make
those payments | ||||||
21 | for a minimum of one year beginning on October 1. | ||||||
22 | Any taxpayer not required to make payments by electronic | ||||||
23 | funds transfer may
make payments by electronic funds transfer | ||||||
24 | with the
permission of the Department. | ||||||
25 | All taxpayers required to make payment by electronic funds | ||||||
26 | transfer and
any taxpayers authorized to voluntarily make |
| |||||||
| |||||||
1 | payments by electronic funds
transfer shall make those payments | ||||||
2 | in the manner authorized by the Department. | ||||||
3 | The Department shall adopt such rules as are necessary to | ||||||
4 | effectuate a
program of electronic funds transfer and the | ||||||
5 | requirements of this Section. | ||||||
6 | Where a serviceman collects the tax with respect to the | ||||||
7 | selling price of
tangible personal property which he sells and | ||||||
8 | the purchaser thereafter returns
such tangible personal | ||||||
9 | property and the serviceman refunds the
selling price thereof | ||||||
10 | to the purchaser, such serviceman shall also refund,
to the | ||||||
11 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
12 | his return for the period in which he refunds such tax to the
| ||||||
13 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
14 | refunded by
him to the purchaser from any other Service | ||||||
15 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
16 | Use Tax which such serviceman may be
required to pay or remit | ||||||
17 | to the Department, as shown by such return,
provided that the | ||||||
18 | amount of the tax to be deducted shall previously have
been | ||||||
19 | remitted to the Department by such serviceman. If the | ||||||
20 | serviceman shall
not previously have remitted the amount of | ||||||
21 | such tax to the Department,
he shall be entitled to no | ||||||
22 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
23 | If experience indicates such action to be practicable, the | ||||||
24 | Department
may prescribe and furnish a combination or joint | ||||||
25 | return which will
enable servicemen, who are required to file | ||||||
26 | returns
hereunder and also under the Retailers' Occupation Tax |
| |||||||
| |||||||
1 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
2 | the return
information required by all said Acts on the one | ||||||
3 | form. | ||||||
4 | Where the serviceman has more than one business
registered | ||||||
5 | with the Department under separate registrations hereunder,
| ||||||
6 | such serviceman shall file separate returns for each
registered | ||||||
7 | business. | ||||||
8 | Beginning January 1, 1990, each month the Department shall | ||||||
9 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
10 | the
preceding month from the 1% tax imposed under this Act. | ||||||
11 | Beginning January 1, 1990, each month the Department shall | ||||||
12 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
13 | revenue realized
for the preceding month from the 6.25% general | ||||||
14 | rate on sales of tangible personal property other than aviation | ||||||
15 | fuel sold on or after December 1, 2019. This exception for | ||||||
16 | aviation fuel only applies for so long as the revenue use | ||||||
17 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
18 | binding on the State. | ||||||
19 | Beginning August 1, 2000, each
month the Department shall | ||||||
20 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
21 | net revenue realized for the
preceding month from the 1.25% | ||||||
22 | rate on the selling price of motor fuel and
gasohol. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
25 | realized for the
preceding month from the 6.25% general rate on | ||||||
26 | transfers of
tangible personal property other than aviation |
| |||||||
| |||||||
1 | fuel sold on or after December 1, 2019. This exception for | ||||||
2 | aviation fuel only applies for so long as the revenue use | ||||||
3 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
4 | binding on the State. | ||||||
5 | For aviation fuel sold on or after December 1, 2019, each | ||||||
6 | month the Department shall pay into the State Aviation Program | ||||||
7 | Fund 20% of the net revenue realized for the preceding month | ||||||
8 | from the 6.25% general rate on the selling price of aviation | ||||||
9 | fuel, less an amount estimated by the Department to be required | ||||||
10 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
11 | under this Act, which amount shall be deposited into the | ||||||
12 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
13 | pay moneys into the State Aviation Program Fund and the | ||||||
14 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
15 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
16 | U.S.C. 47133 are binding on the State. | ||||||
17 | Beginning August 1, 2000, each
month the Department shall | ||||||
18 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
19 | realized for the preceding
month from the 1.25% rate on the | ||||||
20 | selling price of motor fuel and gasohol. | ||||||
21 | Beginning October 1, 2009, each month the Department shall | ||||||
22 | pay into the Capital Projects Fund an amount that is equal to | ||||||
23 | an amount estimated by the Department to represent 80% of the | ||||||
24 | net revenue realized for the preceding month from the sale of | ||||||
25 | candy, grooming and hygiene products, and soft drinks that had | ||||||
26 | been taxed at a rate of 1% prior to September 1, 2009 but that |
| |||||||
| |||||||
1 | are now taxed at 6.25%. | ||||||
2 | Beginning July 1, 2013, each month the Department shall pay | ||||||
3 | into the Underground Storage Tank Fund from the proceeds | ||||||
4 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
5 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
6 | the average monthly deficit in the Underground Storage Tank | ||||||
7 | Fund during the prior year, as certified annually by the | ||||||
8 | Illinois Environmental Protection Agency, but the total | ||||||
9 | payment into the Underground Storage Tank Fund under this Act, | ||||||
10 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
11 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
12 | fiscal year. As used in this paragraph, the "average monthly | ||||||
13 | deficit" shall be equal to the difference between the average | ||||||
14 | monthly claims for payment by the fund and the average monthly | ||||||
15 | revenues deposited into the fund, excluding payments made | ||||||
16 | pursuant to this paragraph. | ||||||
17 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
18 | received by the Department under the Use Tax Act, the Service | ||||||
19 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
20 | each month the Department shall deposit $500,000 into the State | ||||||
21 | Crime Laboratory Fund. | ||||||
22 | Of the remainder of the moneys received by the Department | ||||||
23 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
24 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
25 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
26 | Build Illinois Fund; provided, however, that if in
any fiscal |
| |||||||
| |||||||
1 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
2 | may be, of the moneys received by the Department and required | ||||||
3 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
4 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
5 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
6 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
7 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
8 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
9 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
10 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
11 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
12 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
13 | difference shall be immediately paid into the
Build Illinois | ||||||
14 | Fund from other moneys received by the Department pursuant
to | ||||||
15 | the Tax Acts; and further provided, that if on the last | ||||||
16 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
17 | required to be deposited into
the Build Illinois Account in the | ||||||
18 | Build Illinois Fund during such month and
(2) the amount | ||||||
19 | transferred during such month to the Build Illinois Fund
from | ||||||
20 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
21 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
22 | the difference
shall be immediately paid into the Build | ||||||
23 | Illinois Fund from other moneys
received by the Department | ||||||
24 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
25 | event shall the payments required under the preceding proviso
| ||||||
26 | result in aggregate payments into the Build Illinois Fund |
| |||||||
| |||||||
1 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
2 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
3 | Specified Amount for such fiscal year; and,
further provided, | ||||||
4 | that the amounts payable into the Build Illinois Fund
under | ||||||
5 | this clause (b) shall be payable only until such time as the
| ||||||
6 | aggregate amount on deposit under each trust indenture securing | ||||||
7 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
8 | Bond Act is
sufficient, taking into account any future | ||||||
9 | investment income, to fully
provide, in accordance with such | ||||||
10 | indenture, for the defeasance of or the
payment of the | ||||||
11 | principal of, premium, if any, and interest on the Bonds
| ||||||
12 | secured by such indenture and on any Bonds expected to be | ||||||
13 | issued thereafter
and all fees and costs payable with respect | ||||||
14 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
15 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
16 | the last business day of
any month in which Bonds are | ||||||
17 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
18 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
19 | Account in the Build Illinois Fund in such month
shall be less | ||||||
20 | than the amount required to be transferred in such month from
| ||||||
21 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
22 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
23 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
24 | shall be immediately paid
from other moneys received by the | ||||||
25 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
26 | provided, however, that any amounts paid to the
Build Illinois |
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
1 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||||||||||||||||||||||
2 | deemed to constitute payments pursuant to clause (b) of the | ||||||||||||||||||||||||||
3 | preceding
sentence and shall reduce the amount otherwise | ||||||||||||||||||||||||||
4 | payable for such fiscal year
pursuant to clause (b) of the | ||||||||||||||||||||||||||
5 | preceding sentence. The moneys received by
the Department | ||||||||||||||||||||||||||
6 | pursuant to this Act and required to be deposited into the
| ||||||||||||||||||||||||||
7 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||||||||||||||||||||||
8 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||||||||||||||||||||||
9 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||
10 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||
11 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||
12 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||
13 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||
14 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||
15 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||
16 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||
17 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||
18 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||
19 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||
20 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||
|
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23 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Exposition Authority for that fiscal year, less
the amount |
| |||||||
| |||||||
1 | deposited into the McCormick Place Expansion Project Fund by | ||||||
2 | the
State Treasurer in the respective month under subsection | ||||||
3 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
4 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
5 | required under this Section for previous
months and years, | ||||||
6 | shall be deposited into the McCormick Place Expansion
Project | ||||||
7 | Fund, until the full amount requested for the fiscal year, but | ||||||
8 | not
in excess of the amount specified above as "Total Deposit", | ||||||
9 | has been deposited. | ||||||
10 | Subject to payment of amounts into the Capital Projects | ||||||
11 | Fund, the Build Illinois Fund, and the McCormick Place | ||||||
12 | Expansion Project Fund pursuant to the preceding paragraphs or | ||||||
13 | in any amendments thereto hereafter enacted, for aviation fuel | ||||||
14 | sold on or after December 1, 2019, the Department shall each | ||||||
15 | month deposit into the Aviation Fuel Sales Tax Refund Fund an | ||||||
16 | amount estimated by the Department to be required for refunds | ||||||
17 | of the 80% portion of the tax on aviation fuel under this Act. | ||||||
18 | The Department shall only deposit moneys into the Aviation Fuel | ||||||
19 | Sales Tax Refund Fund under this paragraph for so long as the | ||||||
20 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
21 | 47133 are binding on the State. | ||||||
22 | Subject to payment of amounts into the Build Illinois Fund | ||||||
23 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
24 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
25 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
26 | 2013, the Department shall each month pay into the
Illinois Tax |
| |||||||
| |||||||
1 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
2 | preceding month from the 6.25% general rate on the selling | ||||||
3 | price of tangible
personal property. | ||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||
5 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
6 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
7 | enacted, beginning with the receipt of the first
report of | ||||||
8 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
9 | period, the Department shall each month pay into the Energy | ||||||
10 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
11 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
12 | that was sold to an eligible business.
For purposes of this | ||||||
13 | paragraph, the term "eligible business" means a new
electric | ||||||
14 | generating facility certified pursuant to Section 605-332 of | ||||||
15 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
16 | Civil Administrative
Code of Illinois. | ||||||
17 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
18 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
19 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
20 | the preceding paragraphs or in any amendments to this Section | ||||||
21 | hereafter enacted, beginning on the first day of the first | ||||||
22 | calendar month to occur on or after August 26, 2014 (the | ||||||
23 | effective date of Public Act 98-1098), each month, from the | ||||||
24 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
25 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
26 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
| |||||||
| |||||||
1 | the Department shall pay into the Tax Compliance and | ||||||
2 | Administration Fund, to be used, subject to appropriation, to | ||||||
3 | fund additional auditors and compliance personnel at the | ||||||
4 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
5 | the cash receipts collected during the preceding fiscal year by | ||||||
6 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
7 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
8 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
9 | and use taxes administered by the Department. | ||||||
10 | Subject to payments of amounts into the Build Illinois | ||||||
11 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
12 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
13 | Compliance and Administration Fund as provided in this Section, | ||||||
14 | beginning on July 1, 2018 the Department shall pay each month | ||||||
15 | into the Downstate Public Transportation Fund the moneys | ||||||
16 | required to be so paid under Section 2-3 of the Downstate | ||||||
17 | Public Transportation Act. | ||||||
18 | Subject to successful execution and delivery of a | ||||||
19 | public-private agreement between the public agency and private | ||||||
20 | entity and completion of the civic build, beginning on July 1, | ||||||
21 | 2023, of the remainder of the moneys received by the Department | ||||||
22 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
23 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
24 | the following specified deposits in the aggregate from | ||||||
25 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
26 | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| |||||||
| |||||||
1 | Act, as required under Section 8.25g of the State Finance Act | ||||||
2 | for distribution consistent with the Public-Private | ||||||
3 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
4 | The moneys received by the Department pursuant to this Act and | ||||||
5 | required to be deposited into the Civic and Transit | ||||||
6 | Infrastructure Fund are subject to the pledge, claim and charge | ||||||
7 | set forth in Section 25-55 of the Public-Private Partnership | ||||||
8 | for Civic and Transit Infrastructure Project Act. As used in | ||||||
9 | this paragraph, "civic build", "private entity", | ||||||
10 | "public-private agreement", and "public agency" have the | ||||||
11 | meanings provided in Section 25-10 of the Public-Private | ||||||
12 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
13 | Fiscal Year ............................Total Deposit | ||||||
14 | 2024 ....................................$200,000,000 | ||||||
15 | 2025 ....................................$206,000,000 | ||||||
16 | 2026 ....................................$212,200,000 | ||||||
17 | 2027 ....................................$218,500,000 | ||||||
18 | 2028 ....................................$225,100,000 | ||||||
19 | 2029 ....................................$288,700,000 | ||||||
20 | 2030 ....................................$298,900,000 | ||||||
21 | 2031 ....................................$309,300,000 | ||||||
22 | 2032 ....................................$320,100,000 | ||||||
23 | 2033 ....................................$331,200,000 | ||||||
24 | 2034 ....................................$341,200,000 | ||||||
25 | 2035 ....................................$351,400,000 | ||||||
26 | 2036 ....................................$361,900,000 |
| |||||||
| |||||||
1 | 2037 ....................................$372,800,000 | ||||||
2 | 2038 ....................................$384,000,000 | ||||||
3 | 2039 ....................................$395,500,000 | ||||||
4 | 2040 ....................................$407,400,000 | ||||||
5 | 2041 ....................................$419,600,000 | ||||||
6 | 2042 ....................................$432,200,000 | ||||||
7 | 2043 ....................................$445,100,000 | ||||||
8 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
9 | the payment of amounts into the County and Mass Transit | ||||||
10 | District Fund, the Local Government Tax Fund, the Build | ||||||
11 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
12 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
13 | and the Tax Compliance and Administration Fund as provided in | ||||||
14 | this Section, the Department shall pay each month into the Road | ||||||
15 | Fund the amount estimated to represent 16% of the net revenue | ||||||
16 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
17 | Beginning July 1, 2022 and until July 1, 2023, subject to the | ||||||
18 | payment of amounts into the County and Mass Transit District | ||||||
19 | Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||||||
20 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
21 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
22 | Compliance and Administration Fund as provided in this Section, | ||||||
23 | the Department shall pay each month into the Road Fund the | ||||||
24 | amount estimated to represent 32% of the net revenue realized | ||||||
25 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
26 | July 1, 2023 and until July 1, 2024, subject to the payment of |
| |||||||
| |||||||
1 | amounts into the County and Mass Transit District Fund, the | ||||||
2 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
3 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
4 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
5 | Compliance and Administration Fund as provided in this Section, | ||||||
6 | the Department shall pay each month into the Road Fund the | ||||||
7 | amount estimated to represent 48% of the net revenue realized | ||||||
8 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
9 | July 1, 2024 and until July 1, 2025, subject to the payment of | ||||||
10 | amounts into the County and Mass Transit District Fund, the | ||||||
11 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
12 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
13 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
14 | Compliance and Administration Fund as provided in this Section, | ||||||
15 | the Department shall pay each month into the Road Fund the | ||||||
16 | amount estimated to represent 64% of the net revenue realized | ||||||
17 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
18 | July 1, 2025, subject to the payment of amounts into the County | ||||||
19 | and Mass Transit District Fund, the Local Government Tax Fund, | ||||||
20 | the Build Illinois Fund, the McCormick Place Expansion Project | ||||||
21 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
22 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
23 | Fund as provided in this Section, the Department shall pay each | ||||||
24 | month into the Road Fund the amount estimated to represent 80% | ||||||
25 | of the net revenue realized from the taxes imposed on motor | ||||||
26 | fuel and gasohol. As used in this paragraph "motor fuel" has |
| |||||||
| |||||||
1 | the meaning given to that term in Section 1.1 of the Motor Fuel | ||||||
2 | Tax Act, and "gasohol" has the meaning given to that term in | ||||||
3 | Section 3-40 of the Use Tax Act. | ||||||
4 | Of the remainder of the moneys received by the Department | ||||||
5 | pursuant to this
Act, 75% shall be paid into the General | ||||||
6 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
7 | a special account and used only for the transfer to the Common | ||||||
8 | School Fund as part of the monthly transfer from the General | ||||||
9 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
10 | Act. | ||||||
11 | The Department may, upon separate written notice to a | ||||||
12 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
13 | Department on a form
prescribed by the Department within not | ||||||
14 | less than 60 days after receipt
of the notice an annual | ||||||
15 | information return for the tax year specified in
the notice. | ||||||
16 | Such annual return to the Department shall include a
statement | ||||||
17 | of gross receipts as shown by the taxpayer's last Federal | ||||||
18 | income
tax return. If the total receipts of the business as | ||||||
19 | reported in the
Federal income tax return do not agree with the | ||||||
20 | gross receipts reported to
the Department of Revenue for the | ||||||
21 | same period, the taxpayer shall attach
to his annual return a | ||||||
22 | schedule showing a reconciliation of the 2
amounts and the | ||||||
23 | reasons for the difference. The taxpayer's annual
return to the | ||||||
24 | Department shall also disclose the cost of goods sold by
the | ||||||
25 | taxpayer during the year covered by such return, opening and | ||||||
26 | closing
inventories of such goods for such year, cost of goods |
| |||||||
| |||||||
1 | used from stock
or taken from stock and given away by the | ||||||
2 | taxpayer during such year, pay
roll information of the | ||||||
3 | taxpayer's business during such year and any
additional | ||||||
4 | reasonable information which the Department deems would be
| ||||||
5 | helpful in determining the accuracy of the monthly, quarterly | ||||||
6 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
7 | provided for in this
Section. | ||||||
8 | If the annual information return required by this Section | ||||||
9 | is not
filed when and as required, the taxpayer shall be liable | ||||||
10 | as follows: | ||||||
11 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
12 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
13 | taxpayer
under this Act during the period to be covered by | ||||||
14 | the annual return
for each month or fraction of a month | ||||||
15 | until such return is filed as
required, the penalty to be | ||||||
16 | assessed and collected in the same manner
as any other | ||||||
17 | penalty provided for in this Act. | ||||||
18 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
19 | be liable for a
penalty as described in Section 3-4 of the | ||||||
20 | Uniform Penalty and Interest Act. | ||||||
21 | The chief executive officer, proprietor, owner or highest | ||||||
22 | ranking
manager shall sign the annual return to certify the | ||||||
23 | accuracy of the
information contained therein. Any person who | ||||||
24 | willfully signs the
annual return containing false or | ||||||
25 | inaccurate information shall be guilty
of perjury and punished | ||||||
26 | accordingly. The annual return form prescribed
by the |
| |||||||
| |||||||
1 | Department shall include a warning that the person signing the
| ||||||
2 | return may be liable for perjury. | ||||||
3 | The foregoing portion of this Section concerning the filing | ||||||
4 | of an
annual information return shall not apply to a serviceman | ||||||
5 | who is not
required to file an income tax return with the | ||||||
6 | United States Government. | ||||||
7 | As soon as possible after the first day of each month, upon | ||||||
8 | certification
of the Department of Revenue, the Comptroller | ||||||
9 | shall order transferred and
the Treasurer shall transfer from | ||||||
10 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
11 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
12 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
13 | transfer is no longer required
and shall not be made. | ||||||
14 | Net revenue realized for a month shall be the revenue | ||||||
15 | collected by the State
pursuant to this Act, less the amount | ||||||
16 | paid out during that month as
refunds to taxpayers for | ||||||
17 | overpayment of liability. | ||||||
18 | For greater simplicity of administration, it shall be | ||||||
19 | permissible for
manufacturers, importers and wholesalers whose | ||||||
20 | products are sold by numerous
servicemen in Illinois, and who | ||||||
21 | wish to do so, to
assume the responsibility for accounting and | ||||||
22 | paying to the Department
all tax accruing under this Act with | ||||||
23 | respect to such sales, if the
servicemen who are affected do | ||||||
24 | not make written objection to the
Department to this | ||||||
25 | arrangement. | ||||||
26 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; |
| |||||||
| |||||||
1 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
2 | 15, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section | ||||||
3 | 25-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
4 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
5 | Section 15-25. The Retailers' Occupation Tax Act is amended | ||||||
6 | by changing Section 3 as follows:
| ||||||
7 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
8 | Sec. 3. Except as provided in this Section, on or before | ||||||
9 | the twentieth
day of each calendar month, every person engaged | ||||||
10 | in the business of
selling tangible personal property at retail | ||||||
11 | in this State during the
preceding calendar month shall file a | ||||||
12 | return with the Department, stating: | ||||||
13 | 1. The name of the seller; | ||||||
14 | 2. His residence address and the address of his | ||||||
15 | principal place of
business and the address of the | ||||||
16 | principal place of business (if that is
a different | ||||||
17 | address) from which he engages in the business of selling
| ||||||
18 | tangible personal property at retail in this State; | ||||||
19 | 3. Total amount of receipts received by him during the | ||||||
20 | preceding
calendar month or quarter, as the case may be, | ||||||
21 | from sales of tangible
personal property, and from services | ||||||
22 | furnished, by him during such
preceding calendar month or | ||||||
23 | quarter; | ||||||
24 | 4. Total amount received by him during the preceding |
| |||||||
| |||||||
1 | calendar month or
quarter on charge and time sales of | ||||||
2 | tangible personal property, and from
services furnished, | ||||||
3 | by him prior to the month or quarter for which the return
| ||||||
4 | is filed; | ||||||
5 | 5. Deductions allowed by law; | ||||||
6 | 6. Gross receipts which were received by him during the | ||||||
7 | preceding
calendar month or quarter and upon the basis of | ||||||
8 | which the tax is imposed; | ||||||
9 | 7. The amount of credit provided in Section 2d of this | ||||||
10 | Act; | ||||||
11 | 8. The amount of tax due; | ||||||
12 | 9. The signature of the taxpayer; and | ||||||
13 | 10. Such other reasonable information as the | ||||||
14 | Department may require. | ||||||
15 | On and after January 1, 2018, except for returns for motor | ||||||
16 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
17 | to be registered with an agency of this State, with respect to | ||||||
18 | retailers whose annual gross receipts average $20,000 or more, | ||||||
19 | all returns required to be filed pursuant to this Act shall be | ||||||
20 | filed electronically. Retailers who demonstrate that they do | ||||||
21 | not have access to the Internet or demonstrate hardship in | ||||||
22 | filing electronically may petition the Department to waive the | ||||||
23 | electronic filing requirement. | ||||||
24 | If a taxpayer fails to sign a return within 30 days after | ||||||
25 | the proper notice
and demand for signature by the Department, | ||||||
26 | the return shall be considered
valid and any amount shown to be |
| |||||||
| |||||||
1 | due on the return shall be deemed assessed. | ||||||
2 | Each return shall be accompanied by the statement of | ||||||
3 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
4 | claimed. | ||||||
5 | Prior to October 1, 2003, and on and after September 1, | ||||||
6 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
7 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
8 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
9 | provides the
appropriate documentation as required by Section | ||||||
10 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
11 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
12 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
13 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
14 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
15 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
16 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
17 | Credit
reported on any original or amended return
filed under
| ||||||
18 | this Act after October 20, 2003 for reporting periods prior to | ||||||
19 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
20 | Purchaser Credit reported on annual returns due on or after | ||||||
21 | January 1, 2005 will be disallowed for periods prior to | ||||||
22 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
23 | used after September 30, 2003 through August 31, 2004 to
| ||||||
24 | satisfy any
tax liability imposed under this Act, including any | ||||||
25 | audit liability. | ||||||
26 | The Department may require returns to be filed on a |
| |||||||
| |||||||
1 | quarterly basis.
If so required, a return for each calendar | ||||||
2 | quarter shall be filed on or
before the twentieth day of the | ||||||
3 | calendar month following the end of such
calendar quarter. The | ||||||
4 | taxpayer shall also file a return with the
Department for each | ||||||
5 | of the first two months of each calendar quarter, on or
before | ||||||
6 | the twentieth day of the following calendar month, stating: | ||||||
7 | 1. The name of the seller; | ||||||
8 | 2. The address of the principal place of business from | ||||||
9 | which he engages
in the business of selling tangible | ||||||
10 | personal property at retail in this State; | ||||||
11 | 3. The total amount of taxable receipts received by him | ||||||
12 | during the
preceding calendar month from sales of tangible | ||||||
13 | personal property by him
during such preceding calendar | ||||||
14 | month, including receipts from charge and
time sales, but | ||||||
15 | less all deductions allowed by law; | ||||||
16 | 4. The amount of credit provided in Section 2d of this | ||||||
17 | Act; | ||||||
18 | 5. The amount of tax due; and | ||||||
19 | 6. Such other reasonable information as the Department | ||||||
20 | may
require. | ||||||
21 | Every person engaged in the business of selling aviation | ||||||
22 | fuel at retail in this State during the preceding calendar | ||||||
23 | month shall, instead of reporting and paying tax as otherwise | ||||||
24 | required by this Section, report and pay such tax on a separate | ||||||
25 | aviation fuel tax return. The requirements related to the | ||||||
26 | return shall be as otherwise provided in this Section. |
| |||||||
| |||||||
1 | Notwithstanding any other provisions of this Act to the | ||||||
2 | contrary, retailers selling aviation fuel shall file all | ||||||
3 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
4 | payments by electronic means in the manner and form required by | ||||||
5 | the Department. For purposes of this Section, "aviation fuel" | ||||||
6 | means jet fuel and aviation gasoline. | ||||||
7 | Beginning on October 1, 2003, any person who is not a | ||||||
8 | licensed
distributor, importing distributor, or manufacturer, | ||||||
9 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
10 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
11 | a statement with the Department of Revenue, in a format
and at | ||||||
12 | a time prescribed by the Department, showing the total amount | ||||||
13 | paid for
alcoholic liquor purchased during the preceding month | ||||||
14 | and such other
information as is reasonably required by the | ||||||
15 | Department.
The Department may adopt rules to require
that this | ||||||
16 | statement be filed in an electronic or telephonic format. Such | ||||||
17 | rules
may provide for exceptions from the filing requirements | ||||||
18 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
19 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
20 | Liquor Control Act of 1934. | ||||||
21 | Beginning on October 1, 2003, every distributor, importing | ||||||
22 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
23 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
24 | Department of Revenue, no later than the 10th day of the
month | ||||||
25 | for the
preceding month during which transactions occurred, by | ||||||
26 | electronic means,
showing the
total amount of gross receipts |
| |||||||
| |||||||
1 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
2 | the preceding month to purchasers; identifying the purchaser to | ||||||
3 | whom it was
sold or
distributed; the purchaser's tax | ||||||
4 | registration number; and such other
information
reasonably | ||||||
5 | required by the Department. A distributor, importing | ||||||
6 | distributor, or manufacturer of alcoholic liquor must | ||||||
7 | personally deliver, mail, or provide by electronic means to | ||||||
8 | each retailer listed on the monthly statement a report | ||||||
9 | containing a cumulative total of that distributor's, importing | ||||||
10 | distributor's, or manufacturer's total sales of alcoholic | ||||||
11 | liquor to that retailer no later than the 10th day of the month | ||||||
12 | for the preceding month during which the transaction occurred. | ||||||
13 | The distributor, importing distributor, or manufacturer shall | ||||||
14 | notify the retailer as to the method by which the distributor, | ||||||
15 | importing distributor, or manufacturer will provide the sales | ||||||
16 | information. If the retailer is unable to receive the sales | ||||||
17 | information by electronic means, the distributor, importing | ||||||
18 | distributor, or manufacturer shall furnish the sales | ||||||
19 | information by personal delivery or by mail. For purposes of | ||||||
20 | this paragraph, the term "electronic means" includes, but is | ||||||
21 | not limited to, the use of a secure Internet website, e-mail, | ||||||
22 | or facsimile. | ||||||
23 | If a total amount of less than $1 is payable, refundable or | ||||||
24 | creditable,
such amount shall be disregarded if it is less than | ||||||
25 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
26 | Notwithstanding any other provision of this Act to the |
| |||||||
| |||||||
1 | contrary, retailers subject to tax on cannabis shall file all | ||||||
2 | cannabis tax returns and shall make all cannabis tax payments | ||||||
3 | by electronic means in the manner and form required by the | ||||||
4 | Department. | ||||||
5 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
6 | monthly tax liability of $150,000 or more shall
make all | ||||||
7 | payments required by rules of the
Department by electronic | ||||||
8 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
9 | an average monthly tax liability of $100,000 or more shall make | ||||||
10 | all
payments required by rules of the Department by electronic | ||||||
11 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
12 | an average monthly tax liability
of $50,000 or more shall make | ||||||
13 | all
payments required by rules of the Department by electronic | ||||||
14 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
15 | an annual tax liability of
$200,000 or more shall make all | ||||||
16 | payments required by rules of the Department by
electronic | ||||||
17 | funds transfer. The term "annual tax liability" shall be the | ||||||
18 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
19 | other State and local
occupation and use tax laws administered | ||||||
20 | by the Department, for the immediately
preceding calendar year.
| ||||||
21 | The term "average monthly tax liability" shall be the sum of | ||||||
22 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
23 | State and local occupation and use tax
laws administered by the | ||||||
24 | Department, for the immediately preceding calendar
year | ||||||
25 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
26 | a tax liability in the
amount set forth in subsection (b) of |
| |||||||
| |||||||
1 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
2 | all payments required by rules of the Department by
electronic | ||||||
3 | funds transfer. | ||||||
4 | Before August 1 of each year beginning in 1993, the | ||||||
5 | Department shall
notify all taxpayers required to make payments | ||||||
6 | by electronic funds
transfer. All taxpayers
required to make | ||||||
7 | payments by electronic funds transfer shall make those
payments | ||||||
8 | for
a minimum of one year beginning on October 1. | ||||||
9 | Any taxpayer not required to make payments by electronic | ||||||
10 | funds transfer may
make payments by electronic funds transfer | ||||||
11 | with
the permission of the Department. | ||||||
12 | All taxpayers required to make payment by electronic funds | ||||||
13 | transfer and
any taxpayers authorized to voluntarily make | ||||||
14 | payments by electronic funds
transfer shall make those payments | ||||||
15 | in the manner authorized by the Department. | ||||||
16 | The Department shall adopt such rules as are necessary to | ||||||
17 | effectuate a
program of electronic funds transfer and the | ||||||
18 | requirements of this Section. | ||||||
19 | Any amount which is required to be shown or reported on any | ||||||
20 | return or
other document under this Act shall, if such amount | ||||||
21 | is not a whole-dollar
amount, be increased to the nearest | ||||||
22 | whole-dollar amount in any case where
the fractional part of a | ||||||
23 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
24 | whole-dollar amount where the fractional part of a dollar is | ||||||
25 | less
than 50 cents. | ||||||
26 | If the retailer is otherwise required to file a monthly |
| |||||||
| |||||||
1 | return and if the
retailer's average monthly tax liability to | ||||||
2 | the Department does not exceed
$200, the Department may | ||||||
3 | authorize his returns to be filed on a quarter
annual basis, | ||||||
4 | with the return for January, February and March of a given
year | ||||||
5 | being due by April 20 of such year; with the return for April, | ||||||
6 | May and
June of a given year being due by July 20 of such year; | ||||||
7 | with the return for
July, August and September of a given year | ||||||
8 | being due by October 20 of such
year, and with the return for | ||||||
9 | October, November and December of a given
year being due by | ||||||
10 | January 20 of the following year. | ||||||
11 | If the retailer is otherwise required to file a monthly or | ||||||
12 | quarterly
return and if the retailer's average monthly tax | ||||||
13 | liability with the
Department does not exceed $50, the | ||||||
14 | Department may authorize his returns to
be filed on an annual | ||||||
15 | basis, with the return for a given year being due by
January 20 | ||||||
16 | of the following year. | ||||||
17 | Such quarter annual and annual returns, as to form and | ||||||
18 | substance,
shall be subject to the same requirements as monthly | ||||||
19 | returns. | ||||||
20 | Notwithstanding any other provision in this Act concerning | ||||||
21 | the time
within which a retailer may file his return, in the | ||||||
22 | case of any retailer
who ceases to engage in a kind of business | ||||||
23 | which makes him responsible
for filing returns under this Act, | ||||||
24 | such retailer shall file a final
return under this Act with the | ||||||
25 | Department not more than one month after
discontinuing such | ||||||
26 | business. |
| |||||||
| |||||||
1 | Where the same person has more than one business registered | ||||||
2 | with the
Department under separate registrations under this | ||||||
3 | Act, such person may
not file each return that is due as a | ||||||
4 | single return covering all such
registered businesses, but | ||||||
5 | shall file separate returns for each such
registered business. | ||||||
6 | In addition, with respect to motor vehicles, watercraft,
| ||||||
7 | aircraft, and trailers that are required to be registered with | ||||||
8 | an agency of
this State, except as otherwise provided in this | ||||||
9 | Section, every
retailer selling this kind of tangible personal | ||||||
10 | property shall file,
with the Department, upon a form to be | ||||||
11 | prescribed and supplied by the
Department, a separate return | ||||||
12 | for each such item of tangible personal
property which the | ||||||
13 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
14 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
15 | transfers more than one aircraft, watercraft, motor
vehicle or | ||||||
16 | trailer to another aircraft, watercraft, motor vehicle
| ||||||
17 | retailer or trailer retailer for the purpose of resale
or (ii) | ||||||
18 | a retailer of aircraft, watercraft, motor vehicles, or trailers
| ||||||
19 | transfers more than one aircraft, watercraft, motor vehicle, or | ||||||
20 | trailer to a
purchaser for use as a qualifying rolling stock as | ||||||
21 | provided in Section 2-5 of
this Act, then
that seller may | ||||||
22 | report the transfer of all aircraft,
watercraft, motor vehicles | ||||||
23 | or trailers involved in that transaction to the
Department on | ||||||
24 | the same uniform invoice-transaction reporting return form. | ||||||
25 | For
purposes of this Section, "watercraft" means a Class 2, | ||||||
26 | Class 3, or Class 4
watercraft as defined in Section 3-2 of the |
| |||||||
| |||||||
1 | Boat Registration and Safety Act, a
personal watercraft, or any | ||||||
2 | boat equipped with an inboard motor. | ||||||
3 | In addition, with respect to motor vehicles, watercraft, | ||||||
4 | aircraft, and trailers that are required to be registered with | ||||||
5 | an agency of this State, every person who is engaged in the | ||||||
6 | business of leasing or renting such items and who, in | ||||||
7 | connection with such business, sells any such item to a | ||||||
8 | retailer for the purpose of resale is, notwithstanding any | ||||||
9 | other provision of this Section to the contrary, authorized to | ||||||
10 | meet the return-filing requirement of this Act by reporting the | ||||||
11 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
12 | trailers transferred for resale during a month to the | ||||||
13 | Department on the same uniform invoice-transaction reporting | ||||||
14 | return form on or before the 20th of the month following the | ||||||
15 | month in which the transfer takes place. Notwithstanding any | ||||||
16 | other provision of this Act to the contrary, all returns filed | ||||||
17 | under this paragraph must be filed by electronic means in the | ||||||
18 | manner and form as required by the Department. | ||||||
19 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
20 | aircraft, or trailers that are required to be registered with | ||||||
21 | an agency of
this State, so that all
retailers' occupation tax | ||||||
22 | liability is required to be reported, and is
reported, on such | ||||||
23 | transaction reporting returns and who is not otherwise
required | ||||||
24 | to file monthly or quarterly returns, need not file monthly or
| ||||||
25 | quarterly returns. However, those retailers shall be required | ||||||
26 | to
file returns on an annual basis. |
| |||||||
| |||||||
1 | The transaction reporting return, in the case of motor | ||||||
2 | vehicles
or trailers that are required to be registered with an | ||||||
3 | agency of this
State, shall
be the same document as the Uniform | ||||||
4 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
5 | Code and must show the name and address of the
seller; the name | ||||||
6 | and address of the purchaser; the amount of the selling
price | ||||||
7 | including the amount allowed by the retailer for traded-in
| ||||||
8 | property, if any; the amount allowed by the retailer for the | ||||||
9 | traded-in
tangible personal property, if any, to the extent to | ||||||
10 | which Section 1 of
this Act allows an exemption for the value | ||||||
11 | of traded-in property; the
balance payable after deducting such | ||||||
12 | trade-in allowance from the total
selling price; the amount of | ||||||
13 | tax due from the retailer with respect to
such transaction; the | ||||||
14 | amount of tax collected from the purchaser by the
retailer on | ||||||
15 | such transaction (or satisfactory evidence that such tax is
not | ||||||
16 | due in that particular instance, if that is claimed to be the | ||||||
17 | fact);
the place and date of the sale; a sufficient | ||||||
18 | identification of the
property sold; such other information as | ||||||
19 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
20 | such other information as the Department
may reasonably | ||||||
21 | require. | ||||||
22 | The transaction reporting return in the case of watercraft
| ||||||
23 | or aircraft must show
the name and address of the seller; the | ||||||
24 | name and address of the
purchaser; the amount of the selling | ||||||
25 | price including the amount allowed
by the retailer for | ||||||
26 | traded-in property, if any; the amount allowed by
the retailer |
| |||||||
| |||||||
1 | for the traded-in tangible personal property, if any, to
the | ||||||
2 | extent to which Section 1 of this Act allows an exemption for | ||||||
3 | the
value of traded-in property; the balance payable after | ||||||
4 | deducting such
trade-in allowance from the total selling price; | ||||||
5 | the amount of tax due
from the retailer with respect to such | ||||||
6 | transaction; the amount of tax
collected from the purchaser by | ||||||
7 | the retailer on such transaction (or
satisfactory evidence that | ||||||
8 | such tax is not due in that particular
instance, if that is | ||||||
9 | claimed to be the fact); the place and date of the
sale, a | ||||||
10 | sufficient identification of the property sold, and such other
| ||||||
11 | information as the Department may reasonably require. | ||||||
12 | Such transaction reporting return shall be filed not later | ||||||
13 | than 20
days after the day of delivery of the item that is | ||||||
14 | being sold, but may
be filed by the retailer at any time sooner | ||||||
15 | than that if he chooses to
do so. The transaction reporting | ||||||
16 | return and tax remittance or proof of
exemption from the | ||||||
17 | Illinois use tax may be transmitted to the Department
by way of | ||||||
18 | the State agency with which, or State officer with whom the
| ||||||
19 | tangible personal property must be titled or registered (if | ||||||
20 | titling or
registration is required) if the Department and such | ||||||
21 | agency or State
officer determine that this procedure will | ||||||
22 | expedite the processing of
applications for title or | ||||||
23 | registration. | ||||||
24 | With each such transaction reporting return, the retailer | ||||||
25 | shall remit
the proper amount of tax due (or shall submit | ||||||
26 | satisfactory evidence that
the sale is not taxable if that is |
| |||||||
| |||||||
1 | the case), to the Department or its
agents, whereupon the | ||||||
2 | Department shall issue, in the purchaser's name, a
use tax | ||||||
3 | receipt (or a certificate of exemption if the Department is
| ||||||
4 | satisfied that the particular sale is tax exempt) which such | ||||||
5 | purchaser
may submit to the agency with which, or State officer | ||||||
6 | with whom, he must
title or register the tangible personal | ||||||
7 | property that is involved (if
titling or registration is | ||||||
8 | required) in support of such purchaser's
application for an | ||||||
9 | Illinois certificate or other evidence of title or
registration | ||||||
10 | to such tangible personal property. | ||||||
11 | No retailer's failure or refusal to remit tax under this | ||||||
12 | Act
precludes a user, who has paid the proper tax to the | ||||||
13 | retailer, from
obtaining his certificate of title or other | ||||||
14 | evidence of title or
registration (if titling or registration | ||||||
15 | is required) upon satisfying
the Department that such user has | ||||||
16 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
17 | Department shall adopt appropriate rules to carry out
the | ||||||
18 | mandate of this paragraph. | ||||||
19 | If the user who would otherwise pay tax to the retailer | ||||||
20 | wants the
transaction reporting return filed and the payment of | ||||||
21 | the tax or proof
of exemption made to the Department before the | ||||||
22 | retailer is willing to
take these actions and such user has not | ||||||
23 | paid the tax to the retailer,
such user may certify to the fact | ||||||
24 | of such delay by the retailer and may
(upon the Department | ||||||
25 | being satisfied of the truth of such certification)
transmit | ||||||
26 | the information required by the transaction reporting return
|
| |||||||
| |||||||
1 | and the remittance for tax or proof of exemption directly to | ||||||
2 | the
Department and obtain his tax receipt or exemption | ||||||
3 | determination, in
which event the transaction reporting return | ||||||
4 | and tax remittance (if a
tax payment was required) shall be | ||||||
5 | credited by the Department to the
proper retailer's account | ||||||
6 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
7 | provided for in this Section being allowed. When the user pays
| ||||||
8 | the tax directly to the Department, he shall pay the tax in the | ||||||
9 | same
amount and in the same form in which it would be remitted | ||||||
10 | if the tax had
been remitted to the Department by the retailer. | ||||||
11 | Refunds made by the seller during the preceding return | ||||||
12 | period to
purchasers, on account of tangible personal property | ||||||
13 | returned to the
seller, shall be allowed as a deduction under | ||||||
14 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
15 | may be, in case the
seller had theretofore included the | ||||||
16 | receipts from the sale of such
tangible personal property in a | ||||||
17 | return filed by him and had paid the tax
imposed by this Act | ||||||
18 | with respect to such receipts. | ||||||
19 | Where the seller is a corporation, the return filed on | ||||||
20 | behalf of such
corporation shall be signed by the president, | ||||||
21 | vice-president, secretary
or treasurer or by the properly | ||||||
22 | accredited agent of such corporation. | ||||||
23 | Where the seller is a limited liability company, the return | ||||||
24 | filed on behalf
of the limited liability company shall be | ||||||
25 | signed by a manager, member, or
properly accredited agent of | ||||||
26 | the limited liability company. |
| |||||||
| |||||||
1 | Except as provided in this Section, the retailer filing the | ||||||
2 | return
under this Section shall, at the time of filing such | ||||||
3 | return, pay to the
Department the amount of tax imposed by this | ||||||
4 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
5 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
6 | whichever is greater, which is allowed to
reimburse the | ||||||
7 | retailer for the expenses incurred in keeping records,
| ||||||
8 | preparing and filing returns, remitting the tax and supplying | ||||||
9 | data to
the Department on request. The discount under this | ||||||
10 | Section is not allowed for the 1.25% portion of taxes paid on | ||||||
11 | aviation fuel that is subject to the revenue use requirements | ||||||
12 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | ||||||
13 | pursuant to Section 2d
of this Act shall be included in the | ||||||
14 | amount on which such
2.1% or 1.75% discount is computed. In the | ||||||
15 | case of retailers who report
and pay the tax on a transaction | ||||||
16 | by transaction basis, as provided in this
Section, such | ||||||
17 | discount shall be taken with each such tax remittance
instead | ||||||
18 | of when such retailer files his periodic return. The discount | ||||||
19 | allowed under this Section is allowed only for returns that are | ||||||
20 | filed in the manner required by this Act. The Department may | ||||||
21 | disallow the discount for retailers whose certificate of | ||||||
22 | registration is revoked at the time the return is filed, but | ||||||
23 | only if the Department's decision to revoke the certificate of | ||||||
24 | registration has become final. | ||||||
25 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
26 | tax liability
to the Department
under this Act, the Use Tax |
| |||||||
| |||||||
1 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
2 | Act, excluding any liability for prepaid sales
tax to be | ||||||
3 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
4 | or more during the preceding 4 complete calendar quarters, he | ||||||
5 | shall file a
return with the Department each month by the 20th | ||||||
6 | day of the month next
following the month during which such tax | ||||||
7 | liability is incurred and shall
make payments to the Department | ||||||
8 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
9 | during which such liability is incurred.
On and after October | ||||||
10 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
11 | Department under this Act, the Use Tax Act, the Service | ||||||
12 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
13 | liability for prepaid sales tax
to be remitted in accordance | ||||||
14 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
15 | preceding 4 complete calendar quarters, he shall file a return | ||||||
16 | with
the Department each month by the 20th day of the month | ||||||
17 | next following the month
during which such tax liability is | ||||||
18 | incurred and shall make payment to the
Department on or before | ||||||
19 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
20 | liability is incurred.
If the month
during which such tax | ||||||
21 | liability is incurred began prior to January 1, 1985,
each | ||||||
22 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
23 | actual
liability for the month or an amount set by the | ||||||
24 | Department not to exceed
1/4 of the average monthly liability | ||||||
25 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
26 | calendar quarters (excluding the month of highest
liability and |
| |||||||
| |||||||
1 | the month of lowest liability in such 4 quarter period). If
the | ||||||
2 | month during which such tax liability is incurred begins on or | ||||||
3 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
4 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
5 | actual liability for the month or
27.5% of the taxpayer's | ||||||
6 | liability for the same calendar
month of the preceding year. If | ||||||
7 | the month during which such tax
liability is incurred begins on | ||||||
8 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
9 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
10 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
11 | liability for the same calendar month of the preceding year. If | ||||||
12 | the month
during which such tax liability is incurred begins on | ||||||
13 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
14 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
15 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
16 | the month or 25% of
the taxpayer's liability for the same | ||||||
17 | calendar month of the preceding year. If
the month during which | ||||||
18 | such tax liability is incurred begins on or after
January 1, | ||||||
19 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
20 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
21 | the month or 25% of the taxpayer's
liability for the same | ||||||
22 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
23 | actual liability for the quarter monthly reporting period. The
| ||||||
24 | amount of such quarter monthly payments shall be credited | ||||||
25 | against
the final tax liability of the taxpayer's return for | ||||||
26 | that month. Before
October 1, 2000, once
applicable, the |
| |||||||
| |||||||
1 | requirement of the making of quarter monthly payments to
the | ||||||
2 | Department by taxpayers having an average monthly tax liability | ||||||
3 | of
$10,000 or more as determined in the manner provided above
| ||||||
4 | shall continue
until such taxpayer's average monthly liability | ||||||
5 | to the Department during
the preceding 4 complete calendar | ||||||
6 | quarters (excluding the month of highest
liability and the | ||||||
7 | month of lowest liability) is less than
$9,000, or until
such | ||||||
8 | taxpayer's average monthly liability to the Department as | ||||||
9 | computed for
each calendar quarter of the 4 preceding complete | ||||||
10 | calendar quarter period
is less than $10,000. However, if a | ||||||
11 | taxpayer can show the
Department that
a substantial change in | ||||||
12 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
13 | to anticipate that his average monthly tax liability for the
| ||||||
14 | reasonably foreseeable future will fall below the $10,000 | ||||||
15 | threshold
stated above, then
such taxpayer
may petition the | ||||||
16 | Department for a change in such taxpayer's reporting
status. On | ||||||
17 | and after October 1, 2000, once applicable, the requirement of
| ||||||
18 | the making of quarter monthly payments to the Department by | ||||||
19 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
20 | more as determined in the manner
provided above shall continue | ||||||
21 | until such taxpayer's average monthly liability
to the | ||||||
22 | Department during the preceding 4 complete calendar quarters | ||||||
23 | (excluding
the month of highest liability and the month of | ||||||
24 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
25 | average monthly liability to the Department as
computed for | ||||||
26 | each calendar quarter of the 4 preceding complete calendar |
| |||||||
| |||||||
1 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
2 | show the Department
that a substantial change in the taxpayer's | ||||||
3 | business has occurred which causes
the taxpayer to anticipate | ||||||
4 | that his average monthly tax liability for the
reasonably | ||||||
5 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
6 | above, then such taxpayer may petition the Department for a | ||||||
7 | change in such
taxpayer's reporting status. The Department | ||||||
8 | shall change such taxpayer's
reporting status
unless it finds | ||||||
9 | that such change is seasonal in nature and not likely to be
| ||||||
10 | long term. If any such quarter monthly payment is not paid at | ||||||
11 | the time or
in the amount required by this Section, then the | ||||||
12 | taxpayer shall be liable for
penalties and interest on the | ||||||
13 | difference
between the minimum amount due as a payment and the | ||||||
14 | amount of such quarter
monthly payment actually and timely | ||||||
15 | paid, except insofar as the
taxpayer has previously made | ||||||
16 | payments for that month to the Department in
excess of the | ||||||
17 | minimum payments previously due as provided in this Section.
| ||||||
18 | The Department shall make reasonable rules and regulations to | ||||||
19 | govern the
quarter monthly payment amount and quarter monthly | ||||||
20 | payment dates for
taxpayers who file on other than a calendar | ||||||
21 | monthly basis. | ||||||
22 | The provisions of this paragraph apply before October 1, | ||||||
23 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
24 | quarter monthly
payments as specified above, any taxpayer who | ||||||
25 | is required by Section 2d
of this Act to collect and remit | ||||||
26 | prepaid taxes and has collected prepaid
taxes which average in |
| |||||||
| |||||||
1 | excess of $25,000 per month during the preceding
2 complete | ||||||
2 | calendar quarters, shall file a return with the Department as
| ||||||
3 | required by Section 2f and shall make payments to the | ||||||
4 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
5 | month during which such liability
is incurred. If the month | ||||||
6 | during which such tax liability is incurred
began prior to | ||||||
7 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
8 | each
payment shall be in an amount not less than 22.5% of the | ||||||
9 | taxpayer's actual
liability under Section 2d. If the month | ||||||
10 | during which such tax liability
is incurred begins on or after | ||||||
11 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
12 | 22.5% of the taxpayer's actual liability for the month or
27.5% | ||||||
13 | of the taxpayer's liability for the same calendar month of the
| ||||||
14 | preceding calendar year. If the month during which such tax | ||||||
15 | liability is
incurred begins on or after January 1, 1987, each | ||||||
16 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
17 | actual liability for the month or
26.25% of the taxpayer's | ||||||
18 | liability for the same calendar month of the
preceding year. | ||||||
19 | The amount of such quarter monthly payments shall be
credited | ||||||
20 | against the final tax liability of the taxpayer's return for | ||||||
21 | that
month filed under this Section or Section 2f, as the case | ||||||
22 | may be. Once
applicable, the requirement of the making of | ||||||
23 | quarter monthly payments to
the Department pursuant to this | ||||||
24 | paragraph shall continue until such
taxpayer's average monthly | ||||||
25 | prepaid tax collections during the preceding 2
complete | ||||||
26 | calendar quarters is $25,000 or less. If any such quarter |
| |||||||
| |||||||
1 | monthly
payment is not paid at the time or in the amount | ||||||
2 | required, the taxpayer
shall be liable for penalties and | ||||||
3 | interest on such difference, except
insofar as the taxpayer has | ||||||
4 | previously made payments for that month in
excess of the | ||||||
5 | minimum payments previously due. | ||||||
6 | The provisions of this paragraph apply on and after October | ||||||
7 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
8 | make quarter monthly
payments as specified above, any taxpayer | ||||||
9 | who is required by Section 2d of this
Act to collect and remit | ||||||
10 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
11 | excess of $20,000 per month during the preceding 4 complete | ||||||
12 | calendar
quarters shall file a return with the Department as | ||||||
13 | required by Section 2f
and shall make payments to the | ||||||
14 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
15 | month during which the liability is incurred. Each payment
| ||||||
16 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
17 | liability for the
month or 25% of the taxpayer's liability for | ||||||
18 | the same calendar month of the
preceding year. The amount of | ||||||
19 | the quarter monthly payments shall be credited
against the | ||||||
20 | final tax liability of the taxpayer's return for that month | ||||||
21 | filed
under this Section or Section 2f, as the case may be. | ||||||
22 | Once applicable, the
requirement of the making of quarter | ||||||
23 | monthly payments to the Department
pursuant to this paragraph | ||||||
24 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
25 | collections during the preceding 4 complete calendar quarters
| ||||||
26 | (excluding the month of highest liability and the month of |
| |||||||
| |||||||
1 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
2 | average monthly liability to the
Department as computed for | ||||||
3 | each calendar quarter of the 4 preceding complete
calendar | ||||||
4 | quarters is less than $20,000. If any such quarter monthly | ||||||
5 | payment is
not paid at the time or in the amount required, the | ||||||
6 | taxpayer shall be liable
for penalties and interest on such | ||||||
7 | difference, except insofar as the taxpayer
has previously made | ||||||
8 | payments for that month in excess of the minimum payments
| ||||||
9 | previously due. | ||||||
10 | If any payment provided for in this Section exceeds
the | ||||||
11 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
12 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
13 | shown on an original
monthly return, the Department shall, if | ||||||
14 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
15 | memorandum no later than 30 days after the date of
payment. The | ||||||
16 | credit evidenced by such credit memorandum may
be assigned by | ||||||
17 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
18 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
19 | in
accordance with reasonable rules and regulations to be | ||||||
20 | prescribed by the
Department. If no such request is made, the | ||||||
21 | taxpayer may credit such excess
payment against tax liability | ||||||
22 | subsequently to be remitted to the Department
under this Act, | ||||||
23 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
24 | Use Tax Act, in accordance with reasonable rules and | ||||||
25 | regulations
prescribed by the Department. If the Department | ||||||
26 | subsequently determined
that all or any part of the credit |
| |||||||
| |||||||
1 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
2 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
3 | of the difference between the credit taken and that
actually | ||||||
4 | due, and that taxpayer shall be liable for penalties and | ||||||
5 | interest
on such difference. | ||||||
6 | If a retailer of motor fuel is entitled to a credit under | ||||||
7 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
8 | to the Department under
this Act for the month which the | ||||||
9 | taxpayer is filing a return, the
Department shall issue the | ||||||
10 | taxpayer a credit memorandum for the excess. | ||||||
11 | Beginning January 1, 1990, each month the Department shall | ||||||
12 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
13 | State treasury which
is hereby created, the net revenue | ||||||
14 | realized for the preceding month from
the 1% tax imposed under | ||||||
15 | this Act. | ||||||
16 | Beginning January 1, 1990, each month the Department shall | ||||||
17 | pay into
the County and Mass Transit District Fund, a special | ||||||
18 | fund in the State
treasury which is hereby created, 4% of the | ||||||
19 | net revenue realized
for the preceding month from the 6.25% | ||||||
20 | general rate other than aviation fuel sold on or after December | ||||||
21 | 1, 2019. This exception for aviation fuel only applies for so | ||||||
22 | long as the revenue use requirements of 49 U.S.C. 47107(b) and | ||||||
23 | 49 U.S.C. 47133 are binding on the State. | ||||||
24 | Beginning August 1, 2000, each
month the Department shall | ||||||
25 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
26 | net revenue realized for the
preceding month from the 1.25% |
| |||||||
| |||||||
1 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
2 | September 1, 2010, each month the Department shall pay into the | ||||||
3 | County and Mass Transit District Fund 20% of the net revenue | ||||||
4 | realized for the preceding month from the 1.25% rate on the | ||||||
5 | selling price of sales tax holiday items. | ||||||
6 | Beginning January 1, 1990, each month the Department shall | ||||||
7 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
8 | realized for the
preceding month from the 6.25% general rate on | ||||||
9 | the selling price of
tangible personal property other than | ||||||
10 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
11 | for aviation fuel only applies for so long as the revenue use | ||||||
12 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
13 | binding on the State. | ||||||
14 | For aviation fuel sold on or after December 1, 2019, each | ||||||
15 | month the Department shall pay into the State Aviation Program | ||||||
16 | Fund 20% of the net revenue realized for the preceding month | ||||||
17 | from the 6.25% general rate on the selling price of aviation | ||||||
18 | fuel, less an amount estimated by the Department to be required | ||||||
19 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
20 | under this Act, which amount shall be deposited into the | ||||||
21 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
22 | pay moneys into the State Aviation Program Fund and the | ||||||
23 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
24 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
25 | U.S.C. 47133 are binding on the State. | ||||||
26 | Beginning August 1, 2000, each
month the Department shall |
| |||||||
| |||||||
1 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
2 | realized for the preceding
month from the 1.25% rate on the | ||||||
3 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
4 | 2010, each month the Department shall pay into the Local | ||||||
5 | Government Tax Fund 80% of the net revenue realized for the | ||||||
6 | preceding month from the 1.25% rate on the selling price of | ||||||
7 | sales tax holiday items. | ||||||
8 | Beginning October 1, 2009, each month the Department shall | ||||||
9 | pay into the Capital Projects Fund an amount that is equal to | ||||||
10 | an amount estimated by the Department to represent 80% of the | ||||||
11 | net revenue realized for the preceding month from the sale of | ||||||
12 | candy, grooming and hygiene products, and soft drinks that had | ||||||
13 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
14 | are now taxed at 6.25%. | ||||||
15 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
16 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
17 | realized for the
preceding month from the 6.25% general rate on | ||||||
18 | the selling price of sorbents used in Illinois in the process | ||||||
19 | of sorbent injection as used to comply with the Environmental | ||||||
20 | Protection Act or the federal Clean Air Act, but the total | ||||||
21 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
22 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
23 | Beginning July 1, 2013, each month the Department shall pay | ||||||
24 | into the Underground Storage Tank Fund from the proceeds | ||||||
25 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
26 | Act, and the Service Occupation Tax Act an amount equal to the |
| |||||||
| |||||||
1 | average monthly deficit in the Underground Storage Tank Fund | ||||||
2 | during the prior year, as certified annually by the Illinois | ||||||
3 | Environmental Protection Agency, but the total payment into the | ||||||
4 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
5 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
6 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
7 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
8 | to the difference between the average monthly claims for | ||||||
9 | payment by the fund and the average monthly revenues deposited | ||||||
10 | into the fund, excluding payments made pursuant to this | ||||||
11 | paragraph. | ||||||
12 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
13 | received by the Department under the Use Tax Act, the Service | ||||||
14 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
15 | month the Department shall deposit $500,000 into the State | ||||||
16 | Crime Laboratory Fund. | ||||||
17 | Of the remainder of the moneys received by the Department | ||||||
18 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
19 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
20 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
21 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
22 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
23 | may be, of the moneys received by the Department and required | ||||||
24 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
25 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
26 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||||||||||||||||||||||||||||||
2 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||||||||||||||||||||||||||||||
3 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||||||||||||||||||||||||||||||
4 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||||||||||||||||||||||||||||||
5 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||||||||||||||||||||||||||
6 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||||||||||||||||||||||||||
7 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||||||||||||||||||||||||||
8 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
9 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
10 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
20 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
21 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
22 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
23 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
24 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
25 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
26 | Account in the Build Illinois Fund during such month and (2) |
| |||||||
| |||||||
1 | the
amount transferred to the Build Illinois Fund from the | ||||||
2 | State and Local
Sales Tax Reform Fund shall have been less than | ||||||
3 | 1/12 of the Annual
Specified Amount, an amount equal to the | ||||||
4 | difference shall be immediately
paid into the Build Illinois | ||||||
5 | Fund from other moneys received by the
Department pursuant to | ||||||
6 | the Tax Acts; and, further provided, that in no
event shall the | ||||||
7 | payments required under the preceding proviso result in
| ||||||
8 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
9 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
10 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
11 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
12 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
13 | shall be payable only until such time as the aggregate amount | ||||||
14 | on
deposit under each trust indenture securing Bonds issued and | ||||||
15 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
16 | sufficient, taking into account
any future investment income, | ||||||
17 | to fully provide, in accordance with such
indenture, for the | ||||||
18 | defeasance of or the payment of the principal of,
premium, if | ||||||
19 | any, and interest on the Bonds secured by such indenture and on
| ||||||
20 | any Bonds expected to be issued thereafter and all fees and | ||||||
21 | costs payable
with respect thereto, all as certified by the | ||||||
22 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
23 | Management and Budget). If on the last
business day of any | ||||||
24 | month in which Bonds are
outstanding pursuant to the Build | ||||||
25 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
26 | Build Illinois Bond Account in the Build Illinois
Fund in such |
| |||||||
| |||||||
1 | month shall be less than the amount required to be transferred
| ||||||
2 | in such month from the Build Illinois Bond Account to the Build | ||||||
3 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
4 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
5 | deficiency shall be immediately
paid from other moneys received | ||||||
6 | by the Department pursuant to the Tax Acts
to the Build | ||||||
7 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
8 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
9 | sentence shall be
deemed to constitute payments pursuant to | ||||||
10 | clause (b) of the first sentence
of this paragraph and shall | ||||||
11 | reduce the amount otherwise payable for such
fiscal year | ||||||
12 | pursuant to that clause (b). The moneys received by the
| ||||||
13 | Department pursuant to this Act and required to be deposited | ||||||
14 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||
15 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||
16 | Act. | ||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
18 | as provided in
the preceding paragraph or in any amendment | ||||||
19 | thereto hereafter enacted, the
following specified monthly | ||||||
20 | installment of the amount requested in the
certificate of the | ||||||
21 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
22 | provided under Section 8.25f of the State Finance Act, but not | ||||||
23 | in
excess of sums designated as "Total Deposit", shall be | ||||||
24 | deposited in the
aggregate from collections under Section 9 of | ||||||
25 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||
26 | 9 of the Service Occupation Tax Act, and
Section 3 of the |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||
| ||||||||||||||||||||||
| ||||||||||||||||||||||
5 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||
6 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||
7 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||
8 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||
9 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||
10 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||
11 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||
12 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||
13 | required under this Section for previous
months and years, | |||||||||||||||||||||
14 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||
15 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||
16 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||
17 | has been deposited. | |||||||||||||||||||||
18 | Subject to payment of amounts into the Capital Projects | |||||||||||||||||||||
19 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | |||||||||||||||||||||
20 | and the McCormick Place Expansion Project Fund pursuant to the | |||||||||||||||||||||
21 | preceding paragraphs or in any amendments thereto hereafter | |||||||||||||||||||||
22 | enacted, for aviation fuel sold on or after December 1, 2019, | |||||||||||||||||||||
23 | the Department shall each month deposit into the Aviation Fuel | |||||||||||||||||||||
24 | Sales Tax Refund Fund an amount estimated by the Department to | |||||||||||||||||||||
25 | be required for refunds of the 80% portion of the tax on | |||||||||||||||||||||
26 | aviation fuel under this Act. The Department shall only deposit |
| |||||||
| |||||||
1 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
2 | paragraph for so long as the revenue use requirements of 49 | ||||||
3 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||
5 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
6 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
7 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
8 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
9 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
10 | preceding month from the 6.25% general rate on the selling
| ||||||
11 | price of tangible personal property. | ||||||
12 | Subject to payment of amounts into the Build Illinois Fund | ||||||
13 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
14 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
15 | enacted, beginning with the receipt of the first
report of | ||||||
16 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
17 | period, the Department shall each month pay into the Energy | ||||||
18 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
19 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
20 | that was sold to an eligible business.
For purposes of this | ||||||
21 | paragraph, the term "eligible business" means a new
electric | ||||||
22 | generating facility certified pursuant to Section 605-332 of | ||||||
23 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
24 | Civil Administrative Code of Illinois. | ||||||
25 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
26 | the McCormick Place Expansion Project Fund, the Illinois Tax |
| |||||||
| |||||||
1 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
2 | the preceding paragraphs or in any amendments to this Section | ||||||
3 | hereafter enacted, beginning on the first day of the first | ||||||
4 | calendar month to occur on or after August 26, 2014 (the | ||||||
5 | effective date of Public Act 98-1098), each month, from the | ||||||
6 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
7 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
8 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
9 | the Department shall pay into the Tax Compliance and | ||||||
10 | Administration Fund, to be used, subject to appropriation, to | ||||||
11 | fund additional auditors and compliance personnel at the | ||||||
12 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
13 | the cash receipts collected during the preceding fiscal year by | ||||||
14 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
15 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
16 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
17 | and use taxes administered by the Department. | ||||||
18 | Subject to payments of amounts into the Build Illinois | ||||||
19 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
20 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
21 | Compliance and Administration Fund as provided in this Section, | ||||||
22 | beginning on July 1, 2018 the Department shall pay each month | ||||||
23 | into the Downstate Public Transportation Fund the moneys | ||||||
24 | required to be so paid under Section 2-3 of the Downstate | ||||||
25 | Public Transportation Act. | ||||||
26 | Subject to successful execution and delivery of a |
| |||||||
| |||||||
1 | public-private agreement between the public agency and private | ||||||
2 | entity and completion of the civic build, beginning on July 1, | ||||||
3 | 2023, of the remainder of the moneys received by the Department | ||||||
4 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
5 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
6 | the following specified deposits in the aggregate from | ||||||
7 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
8 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
9 | Act, as required under Section 8.25g of the State Finance Act | ||||||
10 | for distribution consistent with the Public-Private | ||||||
11 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
12 | The moneys received by the Department pursuant to this Act and | ||||||
13 | required to be deposited into the Civic and Transit | ||||||
14 | Infrastructure Fund are subject to the pledge, claim and charge | ||||||
15 | set forth in Section 25-55 of the Public-Private Partnership | ||||||
16 | for Civic and Transit Infrastructure Project Act. As used in | ||||||
17 | this paragraph, "civic build", "private entity", | ||||||
18 | "public-private agreement", and "public agency" have the | ||||||
19 | meanings provided in Section 25-10 of the Public-Private | ||||||
20 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
21 | Fiscal Year .............................Total Deposit | ||||||
22 | 2024 .....................................$200,000,000 | ||||||
23 | 2025 ....................................$206,000,000 | ||||||
24 | 2026 ....................................$212,200,000 | ||||||
25 | 2027 ....................................$218,500,000 | ||||||
26 | 2028 ....................................$225,100,000 |
| |||||||
| |||||||
1 | 2029 ....................................$288,700,000 | ||||||
2 | 2030 ....................................$298,900,000 | ||||||
3 | 2031 ....................................$309,300,000 | ||||||
4 | 2032 ....................................$320,100,000 | ||||||
5 | 2033 ....................................$331,200,000 | ||||||
6 | 2034 ....................................$341,200,000 | ||||||
7 | 2035 ....................................$351,400,000 | ||||||
8 | 2036 ....................................$361,900,000 | ||||||
9 | 2037 ....................................$372,800,000 | ||||||
10 | 2038 ....................................$384,000,000 | ||||||
11 | 2039 ....................................$395,500,000 | ||||||
12 | 2040 ....................................$407,400,000 | ||||||
13 | 2041 ....................................$419,600,000 | ||||||
14 | 2042 ....................................$432,200,000 | ||||||
15 | 2043 ....................................$445,100,000 | ||||||
16 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
17 | the payment of amounts into the County and Mass Transit | ||||||
18 | District Fund, the Local Government Tax Fund, the Build | ||||||
19 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
20 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
21 | and the Tax Compliance and Administration Fund as provided in | ||||||
22 | this Section, the Department shall pay each month into the Road | ||||||
23 | Fund the amount estimated to represent 16% of the net revenue | ||||||
24 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
25 | Beginning July 1, 2022 and until July 1, 2023, subject to the | ||||||
26 | payment of amounts into the County and Mass Transit District |
| |||||||
| |||||||
1 | Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||||||
2 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
3 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
4 | Compliance and Administration Fund as provided in this Section, | ||||||
5 | the Department shall pay each month into the Road Fund the | ||||||
6 | amount estimated to represent 32% of the net revenue realized | ||||||
7 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
8 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
9 | amounts into the County and Mass Transit District Fund, the | ||||||
10 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
11 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
12 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
13 | Compliance and Administration Fund as provided in this Section, | ||||||
14 | the Department shall pay each month into the Road Fund the | ||||||
15 | amount estimated to represent 48% of the net revenue realized | ||||||
16 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
17 | July 1, 2024 and until July 1, 2025, subject to the payment of | ||||||
18 | amounts into the County and Mass Transit District Fund, the | ||||||
19 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
20 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
21 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
22 | Compliance and Administration Fund as provided in this Section, | ||||||
23 | the Department shall pay each month into the Road Fund the | ||||||
24 | amount estimated to represent 64% of the net revenue realized | ||||||
25 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
26 | July 1, 2025, subject to the payment of amounts into the County |
| |||||||
| |||||||
1 | and Mass Transit District Fund, the Local Government Tax Fund, | ||||||
2 | the Build Illinois Fund, the McCormick Place Expansion Project | ||||||
3 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
4 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
5 | Fund as provided in this Section, the Department shall pay each | ||||||
6 | month into the Road Fund the amount estimated to represent 80% | ||||||
7 | of the net revenue realized from the taxes imposed on motor | ||||||
8 | fuel and gasohol. As used in this paragraph "motor fuel" has | ||||||
9 | the meaning given to that term in Section 1.1 of the Motor Fuel | ||||||
10 | Tax Act, and "gasohol" has the meaning given to that term in | ||||||
11 | Section 3-40 of the Use Tax Act. | ||||||
12 | Of the remainder of the moneys received by the Department | ||||||
13 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
14 | Treasury and 25% shall
be reserved in a special account and | ||||||
15 | used only for the transfer to the
Common School Fund as part of | ||||||
16 | the monthly transfer from the General Revenue
Fund in | ||||||
17 | accordance with Section 8a of the State Finance Act. | ||||||
18 | The Department may, upon separate written notice to a | ||||||
19 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
20 | Department on a form
prescribed by the Department within not | ||||||
21 | less than 60 days after receipt
of the notice an annual | ||||||
22 | information return for the tax year specified in
the notice. | ||||||
23 | Such annual return to the Department shall include a
statement | ||||||
24 | of gross receipts as shown by the retailer's last Federal | ||||||
25 | income
tax return. If the total receipts of the business as | ||||||
26 | reported in the
Federal income tax return do not agree with the |
| |||||||
| |||||||
1 | gross receipts reported to
the Department of Revenue for the | ||||||
2 | same period, the retailer shall attach
to his annual return a | ||||||
3 | schedule showing a reconciliation of the 2
amounts and the | ||||||
4 | reasons for the difference. The retailer's annual
return to the | ||||||
5 | Department shall also disclose the cost of goods sold by
the | ||||||
6 | retailer during the year covered by such return, opening and | ||||||
7 | closing
inventories of such goods for such year, costs of goods | ||||||
8 | used from stock
or taken from stock and given away by the | ||||||
9 | retailer during such year,
payroll information of the | ||||||
10 | retailer's business during such year and any
additional | ||||||
11 | reasonable information which the Department deems would be
| ||||||
12 | helpful in determining the accuracy of the monthly, quarterly | ||||||
13 | or annual
returns filed by such retailer as provided for in | ||||||
14 | this Section. | ||||||
15 | If the annual information return required by this Section | ||||||
16 | is not
filed when and as required, the taxpayer shall be liable | ||||||
17 | as follows: | ||||||
18 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
19 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
20 | taxpayer under
this Act during the period to be covered by | ||||||
21 | the annual return for each
month or fraction of a month | ||||||
22 | until such return is filed as required, the
penalty to be | ||||||
23 | assessed and collected in the same manner as any other
| ||||||
24 | penalty provided for in this Act. | ||||||
25 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
26 | be
liable for a penalty as described in Section 3-4 of the |
| |||||||
| |||||||
1 | Uniform Penalty and
Interest Act. | ||||||
2 | The chief executive officer, proprietor, owner or highest | ||||||
3 | ranking
manager shall sign the annual return to certify the | ||||||
4 | accuracy of the
information contained therein. Any person who | ||||||
5 | willfully signs the
annual return containing false or | ||||||
6 | inaccurate information shall be guilty
of perjury and punished | ||||||
7 | accordingly. The annual return form prescribed
by the | ||||||
8 | Department shall include a warning that the person signing the
| ||||||
9 | return may be liable for perjury. | ||||||
10 | The provisions of this Section concerning the filing of an | ||||||
11 | annual
information return do not apply to a retailer who is not | ||||||
12 | required to
file an income tax return with the United States | ||||||
13 | Government. | ||||||
14 | As soon as possible after the first day of each month, upon | ||||||
15 | certification
of the Department of Revenue, the Comptroller | ||||||
16 | shall order transferred and
the Treasurer shall transfer from | ||||||
17 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
18 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
19 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
20 | transfer is no longer required
and shall not be made. | ||||||
21 | Net revenue realized for a month shall be the revenue | ||||||
22 | collected by the
State pursuant to this Act, less the amount | ||||||
23 | paid out during that month as
refunds to taxpayers for | ||||||
24 | overpayment of liability. | ||||||
25 | For greater simplicity of administration, manufacturers, | ||||||
26 | importers
and wholesalers whose products are sold at retail in |
| |||||||
| |||||||
1 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
2 | assume the responsibility
for accounting and paying to the | ||||||
3 | Department all tax accruing under this
Act with respect to such | ||||||
4 | sales, if the retailers who are affected do not
make written | ||||||
5 | objection to the Department to this arrangement. | ||||||
6 | Any person who promotes, organizes, provides retail | ||||||
7 | selling space for
concessionaires or other types of sellers at | ||||||
8 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
9 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
10 | events, including any transient merchant as defined by Section | ||||||
11 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
12 | report with the
Department providing the name of the merchant's | ||||||
13 | business, the name of the
person or persons engaged in | ||||||
14 | merchant's business, the permanent address and
Illinois | ||||||
15 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
16 | the
dates and location of the event and other reasonable | ||||||
17 | information that the
Department may require. The report must be | ||||||
18 | filed not later than the 20th day
of the month next following | ||||||
19 | the month during which the event with retail sales
was held. | ||||||
20 | Any person who fails to file a report required by this Section
| ||||||
21 | commits a business offense and is subject to a fine not to | ||||||
22 | exceed $250. | ||||||
23 | Any person engaged in the business of selling tangible | ||||||
24 | personal
property at retail as a concessionaire or other type | ||||||
25 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
26 | flea markets and similar
exhibitions or events, or any |
| |||||||
| |||||||
1 | transient merchants, as defined by Section 2
of the Transient | ||||||
2 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
3 | the amount of such sales to the Department and to make a daily | ||||||
4 | payment of
the full amount of tax due. The Department shall | ||||||
5 | impose this
requirement when it finds that there is a | ||||||
6 | significant risk of loss of
revenue to the State at such an | ||||||
7 | exhibition or event. Such a finding
shall be based on evidence | ||||||
8 | that a substantial number of concessionaires
or other sellers | ||||||
9 | who are not residents of Illinois will be engaging in
the | ||||||
10 | business of selling tangible personal property at retail at the
| ||||||
11 | exhibition or event, or other evidence of a significant risk of | ||||||
12 | loss of revenue
to the State. The Department shall notify | ||||||
13 | concessionaires and other sellers
affected by the imposition of | ||||||
14 | this requirement. In the absence of
notification by the | ||||||
15 | Department, the concessionaires and other sellers
shall file | ||||||
16 | their returns as otherwise required in this Section. | ||||||
17 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
18 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
19 | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section | ||||||
20 | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
21 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
22 | Section 15-30. The Metropolitan Pier and Exposition | ||||||
23 | Authority Act is amended by changing Sections 13 and 13.2 as | ||||||
24 | follows:
|
| |||||||
| |||||||
1 | (70 ILCS 210/13) (from Ch. 85, par. 1233)
| ||||||
2 | Sec. 13.
(a) The Authority shall not have power to levy | ||||||
3 | taxes for any
purpose, except as provided in subsections (b), | ||||||
4 | (c), (d), (e), and (f).
| ||||||
5 | (b) By ordinance the Authority shall, as soon as | ||||||
6 | practicable after July 1, 1992 (the
effective date of Public | ||||||
7 | Act 87-733), impose a Metropolitan Pier and
Exposition | ||||||
8 | Authority Retailers' Occupation Tax upon all persons engaged in
| ||||||
9 | the business of selling tangible personal property at retail | ||||||
10 | within the
territory described in this subsection at the rate | ||||||
11 | of 1.0% of the gross
receipts (i) from the sale of food, | ||||||
12 | alcoholic beverages, and soft drinks
sold for consumption on | ||||||
13 | the premises where sold and (ii) from the sale of
food, | ||||||
14 | alcoholic beverages, and soft drinks sold for consumption off | ||||||
15 | the
premises where sold by a retailer whose principal source of | ||||||
16 | gross receipts
is from the sale of food, alcoholic beverages, | ||||||
17 | and soft drinks prepared for
immediate consumption.
| ||||||
18 | The tax imposed under this subsection and all civil | ||||||
19 | penalties that may
be assessed as an incident to that tax shall | ||||||
20 | be collected and enforced by the
Illinois Department of | ||||||
21 | Revenue. The Department shall have full power to
administer and | ||||||
22 | enforce this subsection, to collect all taxes and penalties so
| ||||||
23 | collected in the manner provided in this subsection, and to | ||||||
24 | determine all
rights to credit memoranda arising on account of | ||||||
25 | the erroneous payment of
tax or penalty under this subsection. | ||||||
26 | In the administration of and
compliance with this subsection, |
| |||||||
| |||||||
1 | the Department and persons who are subject
to this subsection | ||||||
2 | shall have the same rights, remedies, privileges,
immunities, | ||||||
3 | powers, and duties, shall be subject to the same conditions,
| ||||||
4 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
5 | and
definitions of terms, and shall employ the same modes of | ||||||
6 | procedure
applicable to this Retailers' Occupation Tax as are | ||||||
7 | prescribed in Sections
1, 2 through 2-65 (in respect to all | ||||||
8 | provisions of those Sections other
than the State rate of | ||||||
9 | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | ||||||
10 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
| ||||||
11 | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January | ||||||
12 | 1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and | ||||||
13 | after January 1, 1994, all
applicable provisions of the Uniform | ||||||
14 | Penalty and Interest Act that are not
inconsistent with this | ||||||
15 | Act, as fully as if provisions contained in those
Sections of | ||||||
16 | the Retailers' Occupation Tax Act were set forth in this
| ||||||
17 | subsection.
| ||||||
18 | Persons subject to any tax imposed under the authority | ||||||
19 | granted in
this subsection may reimburse themselves for their | ||||||
20 | seller's tax liability
under this subsection by separately | ||||||
21 | stating that tax as an additional
charge, which charge may be | ||||||
22 | stated in combination, in a single amount, with
State taxes | ||||||
23 | that sellers are required to collect under the Use Tax Act,
| ||||||
24 | pursuant to bracket schedules as the Department may prescribe.
| ||||||
25 | The retailer filing the return shall, at the time of filing the
| ||||||
26 | return, pay to the Department the amount of tax imposed under |
| |||||||
| |||||||
1 | this
subsection, less a discount of 1.75%, which is allowed to | ||||||
2 | reimburse the
retailer for the expenses incurred in keeping | ||||||
3 | records, preparing and
filing returns, remitting the tax, and | ||||||
4 | supplying data to the Department on
request.
| ||||||
5 | Whenever the Department determines that a refund should be | ||||||
6 | made under
this subsection to a claimant instead of issuing a | ||||||
7 | credit memorandum, the
Department shall notify the State | ||||||
8 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
9 | amount specified and to the person named in the
notification | ||||||
10 | from the Department. The refund shall be paid by the State
| ||||||
11 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
12 | trust fund
held by the State Treasurer as trustee for the | ||||||
13 | Authority.
| ||||||
14 | Nothing in this subsection authorizes the Authority to | ||||||
15 | impose a tax upon
the privilege of engaging in any business | ||||||
16 | that under the Constitution of
the United States may not be | ||||||
17 | made the subject of taxation by this State.
| ||||||
18 | The Department shall forthwith pay over to the State | ||||||
19 | Treasurer, ex
officio, as trustee for the Authority, all taxes | ||||||
20 | and penalties collected
under this subsection for deposit into | ||||||
21 | a trust fund held outside of the
State Treasury. | ||||||
22 | As soon as possible after the first day of each month, | ||||||
23 | beginning January 1, 2011, upon certification of the Department | ||||||
24 | of Revenue, the Comptroller shall order transferred, and the | ||||||
25 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
26 | local sales tax increment, as defined in the Innovation |
| |||||||
| |||||||
1 | Development and Economy Act, collected under this subsection | ||||||
2 | during the second preceding calendar month for sales within a | ||||||
3 | STAR bond district. | ||||||
4 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
5 | on or before the 25th day of each calendar month, the
| ||||||
6 | Department shall prepare and certify to the Comptroller the | ||||||
7 | amounts to be
paid under subsection (g) of this Section, which | ||||||
8 | shall be the amounts, not
including credit memoranda, collected | ||||||
9 | under this subsection during the second
preceding calendar | ||||||
10 | month by the Department, less any amounts determined by the
| ||||||
11 | Department to be necessary for the payment of refunds, less | ||||||
12 | 1.5% of such
balance, which sum shall be deposited by the State | ||||||
13 | Treasurer into the Tax
Compliance and Administration Fund in | ||||||
14 | the State Treasury from which it shall be
appropriated to the | ||||||
15 | Department to cover the costs of the Department in
| ||||||
16 | administering and enforcing the provisions of this subsection, | ||||||
17 | and less any amounts that are transferred to the STAR Bonds | ||||||
18 | Revenue Fund. Within 10 days
after receipt by the Comptroller | ||||||
19 | of the certification, the Comptroller shall
cause the orders to | ||||||
20 | be drawn for the remaining amounts, and the Treasurer shall
| ||||||
21 | administer those amounts as required in subsection (g).
| ||||||
22 | A certificate of registration issued by the Illinois | ||||||
23 | Department of Revenue
to a retailer under the Retailers' | ||||||
24 | Occupation Tax Act shall permit the
registrant to engage in a | ||||||
25 | business that is taxed under the tax imposed
under this | ||||||
26 | subsection, and no additional registration shall be required
|
| |||||||
| |||||||
1 | under the ordinance imposing the tax or under this subsection.
| ||||||
2 | A certified copy of any ordinance imposing or discontinuing | ||||||
3 | any tax under
this subsection or effecting a change in the rate | ||||||
4 | of that tax shall be
filed with the Department, whereupon the | ||||||
5 | Department shall proceed to
administer and enforce this | ||||||
6 | subsection on behalf of the Authority as of the
first day of | ||||||
7 | the third calendar month following the date of filing.
| ||||||
8 | The tax authorized to be levied under this subsection may | ||||||
9 | be levied within
all or any part of the following described | ||||||
10 | portions of the metropolitan area:
| ||||||
11 | (1) that portion of the City of Chicago located within | ||||||
12 | the following
area: Beginning at the point of intersection | ||||||
13 | of the Cook County - DuPage
County line and York Road, then | ||||||
14 | North along York Road to its intersection
with Touhy | ||||||
15 | Avenue, then east along Touhy Avenue to its intersection | ||||||
16 | with
the Northwest Tollway, then southeast along the | ||||||
17 | Northwest Tollway to its
intersection with Lee Street, then | ||||||
18 | south along Lee Street to Higgins Road,
then south and east | ||||||
19 | along Higgins Road to its intersection with Mannheim
Road, | ||||||
20 | then south along Mannheim Road to its intersection with | ||||||
21 | Irving Park
Road, then west along Irving Park Road to its | ||||||
22 | intersection with the Cook
County - DuPage County line, | ||||||
23 | then north and west along the county line to
the point of | ||||||
24 | beginning; and
| ||||||
25 | (2) that portion of the City of Chicago located within | ||||||
26 | the following
area: Beginning at the intersection of West |
| |||||||
| |||||||
1 | 55th Street with Central
Avenue, then east along West 55th | ||||||
2 | Street to its intersection with South
Cicero Avenue, then | ||||||
3 | south along South Cicero Avenue to its intersection
with | ||||||
4 | West 63rd Street, then west along West 63rd Street to its | ||||||
5 | intersection
with South Central Avenue, then north along | ||||||
6 | South Central Avenue to the
point of beginning; and
| ||||||
7 | (3) that portion of the City of Chicago located within | ||||||
8 | the following
area: Beginning at the point 150 feet west of | ||||||
9 | the intersection of the west
line of North Ashland Avenue | ||||||
10 | and the north line of West Diversey Avenue,
then north 150 | ||||||
11 | feet, then east along a line 150 feet north of the north
| ||||||
12 | line of West Diversey Avenue extended to the shoreline of | ||||||
13 | Lake Michigan,
then following the shoreline of Lake | ||||||
14 | Michigan (including Navy Pier and all
other improvements | ||||||
15 | fixed to land, docks, or piers) to the point where the
| ||||||
16 | shoreline of Lake Michigan and the Adlai E. Stevenson | ||||||
17 | Expressway extended
east to that shoreline intersect, then | ||||||
18 | west along the Adlai E. Stevenson
Expressway to a point 150 | ||||||
19 | feet west of the west line of South Ashland
Avenue, then | ||||||
20 | north along a line 150 feet west of the west line of South | ||||||
21 | and
North Ashland Avenue to the point of beginning.
| ||||||
22 | The tax authorized to be levied under this subsection may | ||||||
23 | also be
levied on food, alcoholic beverages, and soft drinks | ||||||
24 | sold on boats and
other watercraft departing from and returning | ||||||
25 | to the shoreline of Lake
Michigan (including Navy Pier and all | ||||||
26 | other improvements fixed to land,
docks, or piers) described in |
| |||||||
| |||||||
1 | item (3).
| ||||||
2 | (c) By ordinance the Authority shall, as soon as | ||||||
3 | practicable after July 1, 1992 (the
effective date of Public | ||||||
4 | Act 87-733), impose an occupation tax
upon all persons engaged | ||||||
5 | in the corporate limits of the City of Chicago in
the business | ||||||
6 | of renting, leasing, or letting rooms in a hotel, as defined
in | ||||||
7 | the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | ||||||
8 | the gross
rental receipts from the renting, leasing, or letting | ||||||
9 | of hotel rooms within
the City of Chicago, excluding, however, | ||||||
10 | from gross rental receipts
the proceeds of renting, leasing, or | ||||||
11 | letting to permanent residents of
a hotel, as defined in that | ||||||
12 | Act. Gross rental receipts shall not include
charges that are | ||||||
13 | added on account of the liability arising from any tax
imposed | ||||||
14 | by the State or any governmental agency on the occupation of
| ||||||
15 | renting, leasing, or letting rooms in a hotel.
| ||||||
16 | The tax imposed by the Authority under this subsection and | ||||||
17 | all civil
penalties that may be assessed as an incident to that | ||||||
18 | tax shall be collected
and enforced by the Illinois Department | ||||||
19 | of Revenue. The certificate of
registration that is issued by | ||||||
20 | the Department to a lessor under the Hotel
Operators' | ||||||
21 | Occupation Tax Act shall permit that registrant to engage in a
| ||||||
22 | business that is taxable under any ordinance enacted under this
| ||||||
23 | subsection without registering separately with the Department | ||||||
24 | under that
ordinance or under this subsection. The Department | ||||||
25 | shall have full power to
administer and enforce this | ||||||
26 | subsection, to collect all taxes and penalties
due under this |
| |||||||
| |||||||
1 | subsection, to dispose of taxes and penalties so collected
in | ||||||
2 | the manner provided in this subsection, and to determine all | ||||||
3 | rights to
credit memoranda arising on account of the erroneous | ||||||
4 | payment of tax or
penalty under this subsection. In the | ||||||
5 | administration of and compliance with
this subsection, the | ||||||
6 | Department and persons who are subject to this
subsection shall | ||||||
7 | have the same rights, remedies, privileges, immunities,
| ||||||
8 | powers, and duties, shall be subject to the same conditions, | ||||||
9 | restrictions,
limitations, penalties, and definitions of | ||||||
10 | terms, and shall employ the same
modes of procedure as are | ||||||
11 | prescribed in the Hotel Operators' Occupation Tax
Act (except | ||||||
12 | where that Act is inconsistent with this subsection), as fully
| ||||||
13 | as if the provisions contained in the Hotel Operators' | ||||||
14 | Occupation Tax Act
were set out in this subsection.
| ||||||
15 | Whenever the Department determines that a refund should be | ||||||
16 | made under
this subsection to a claimant instead of issuing a | ||||||
17 | credit memorandum, the
Department shall notify the State | ||||||
18 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
19 | amount specified and to the person named in the
notification | ||||||
20 | from the Department. The refund shall be paid by the State
| ||||||
21 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
22 | trust fund
held by the State Treasurer as trustee for the | ||||||
23 | Authority.
| ||||||
24 | Persons subject to any tax imposed under the authority | ||||||
25 | granted in
this subsection may reimburse themselves for their | ||||||
26 | tax liability for that
tax by separately stating that tax as an |
| |||||||
| |||||||
1 | additional charge,
which charge may be stated in combination, | ||||||
2 | in a single amount, with State
taxes imposed under the Hotel | ||||||
3 | Operators' Occupation Tax Act, the
municipal tax imposed under | ||||||
4 | Section 8-3-13 of the Illinois Municipal
Code, and the tax | ||||||
5 | imposed under Section 19 of the Illinois Sports
Facilities | ||||||
6 | Authority Act.
| ||||||
7 | The person filing the return shall, at the time of filing | ||||||
8 | the return,
pay to the Department the amount of tax, less a | ||||||
9 | discount of 2.1% or $25 per
calendar year, whichever is | ||||||
10 | greater, which is allowed to reimburse the
operator for the | ||||||
11 | expenses incurred in keeping records, preparing and filing
| ||||||
12 | returns, remitting the tax, and supplying data to the | ||||||
13 | Department on request.
| ||||||
14 | Except as otherwise provided in this paragraph, the | ||||||
15 | Department shall forthwith pay over to the State Treasurer,
ex | ||||||
16 | officio, as trustee for the Authority, all taxes and penalties | ||||||
17 | collected
under this subsection for deposit into a trust fund | ||||||
18 | held outside the State
Treasury. On or before the 25th day of | ||||||
19 | each calendar month, the Department
shall certify to the | ||||||
20 | Comptroller the amounts to be paid under subsection
(g) of this | ||||||
21 | Section, which shall be the amounts (not including credit
| ||||||
22 | memoranda) collected under this subsection during the second | ||||||
23 | preceding
calendar month by the Department, less any amounts | ||||||
24 | determined by the
Department to be necessary for payment of | ||||||
25 | refunds, less 1.5% of the remainder, which the Department shall | ||||||
26 | transfer into the Tax Compliance and Administration Fund. The |
| |||||||
| |||||||
1 | Department, at the time of each monthly disbursement to the | ||||||
2 | Authority, shall prepare and certify to the State Comptroller | ||||||
3 | the amount to be transferred into the Tax Compliance and | ||||||
4 | Administration Fund under this subsection. Within 10 days after
| ||||||
5 | receipt by the Comptroller of the Department's certification, | ||||||
6 | the
Comptroller shall cause the orders to be drawn for such | ||||||
7 | amounts, and the
Treasurer shall administer the amounts | ||||||
8 | distributed to the Authority as required in subsection (g).
| ||||||
9 | A certified copy of any ordinance imposing or discontinuing | ||||||
10 | a tax under this
subsection or effecting a change in the rate | ||||||
11 | of that tax shall be filed with
the Illinois Department of | ||||||
12 | Revenue, whereupon the Department shall proceed to
administer | ||||||
13 | and enforce this subsection on behalf of the Authority as of | ||||||
14 | the
first day of the third calendar month following the date of | ||||||
15 | filing.
| ||||||
16 | (d) By ordinance the Authority shall, as soon as | ||||||
17 | practicable after July 1, 1992 (the
effective date of Public | ||||||
18 | Act 87-733), impose a tax
upon all persons engaged in the | ||||||
19 | business of renting automobiles in the
metropolitan area at the | ||||||
20 | rate of 6% of the gross
receipts from that business, except | ||||||
21 | that no tax shall be imposed on the
business of renting | ||||||
22 | automobiles for use as taxicabs or in livery service.
The tax | ||||||
23 | imposed under this subsection and all civil penalties that may | ||||||
24 | be
assessed as an incident to that tax shall be collected and | ||||||
25 | enforced by the
Illinois Department of Revenue. The certificate | ||||||
26 | of registration issued by
the Department to a retailer under |
| |||||||
| |||||||
1 | the Retailers' Occupation Tax Act or
under the Automobile | ||||||
2 | Renting Occupation and Use Tax Act shall permit that
person to | ||||||
3 | engage in a business that is taxable under any ordinance | ||||||
4 | enacted
under this subsection without registering separately | ||||||
5 | with the Department
under that ordinance or under this | ||||||
6 | subsection. The Department shall have
full power to administer | ||||||
7 | and enforce this subsection, to collect all taxes
and penalties | ||||||
8 | due under this subsection, to dispose of taxes and penalties
so | ||||||
9 | collected in the manner provided in this subsection, and to | ||||||
10 | determine
all rights to credit memoranda arising on account of | ||||||
11 | the erroneous payment
of tax or penalty under this subsection. | ||||||
12 | In the administration of and
compliance with this subsection, | ||||||
13 | the Department and persons who are subject
to this subsection | ||||||
14 | shall have the same rights, remedies, privileges,
immunities, | ||||||
15 | powers, and duties, be subject to the same conditions,
| ||||||
16 | restrictions, limitations, penalties, and definitions of | ||||||
17 | terms, and employ
the same modes of procedure as are prescribed | ||||||
18 | in Sections 2 and 3 (in
respect to all provisions of those | ||||||
19 | Sections other than the State rate of
tax; and in respect to | ||||||
20 | the provisions of the Retailers' Occupation Tax Act
referred to | ||||||
21 | in those Sections, except as to the disposition of taxes and
| ||||||
22 | penalties collected, except for the provision allowing | ||||||
23 | retailers a
deduction from the tax to cover certain costs, and | ||||||
24 | except that credit
memoranda issued under this subsection may | ||||||
25 | not be used to discharge any
State tax liability) of the | ||||||
26 | Automobile Renting Occupation and Use Tax Act,
as fully as if |
| |||||||
| |||||||
1 | provisions contained in those Sections of that Act were set
| ||||||
2 | forth in this subsection.
| ||||||
3 | Persons subject to any tax imposed under the authority | ||||||
4 | granted in
this subsection may reimburse themselves for their | ||||||
5 | tax liability under this
subsection by separately stating that | ||||||
6 | tax as an additional charge, which
charge may be stated in | ||||||
7 | combination, in a single amount, with State tax
that sellers | ||||||
8 | are required to collect under the Automobile Renting
Occupation | ||||||
9 | and Use Tax Act, pursuant to bracket schedules as the | ||||||
10 | Department
may prescribe.
| ||||||
11 | Whenever the Department determines that a refund should be | ||||||
12 | made under
this subsection to a claimant instead of issuing a | ||||||
13 | credit memorandum, the
Department shall notify the State | ||||||
14 | Comptroller, who shall cause a warrant to
be drawn for the | ||||||
15 | amount specified and to the person named in the
notification | ||||||
16 | from the Department. The refund shall be paid by the State
| ||||||
17 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
18 | trust fund
held by the State Treasurer as trustee for the | ||||||
19 | Authority.
| ||||||
20 | Except as otherwise provided in this paragraph, the | ||||||
21 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
22 | officio,
as trustee, all taxes and penalties collected under | ||||||
23 | this subsection for
deposit into a trust fund held outside the | ||||||
24 | State Treasury. On or before the
25th day of each calendar | ||||||
25 | month, the Department shall certify
to the Comptroller the | ||||||
26 | amounts to be paid under subsection (g) of this
Section (not |
| |||||||
| |||||||
1 | including credit memoranda) collected under this subsection
| ||||||
2 | during the second preceding calendar month by the Department, | ||||||
3 | less any
amount determined by the Department to be necessary | ||||||
4 | for payment of refunds, less 1.5% of the remainder, which the | ||||||
5 | Department shall transfer into the Tax Compliance and | ||||||
6 | Administration Fund. The Department, at the time of each | ||||||
7 | monthly disbursement to the Authority, shall prepare and | ||||||
8 | certify to the State Comptroller the amount to be transferred | ||||||
9 | into the Tax Compliance and Administration Fund under this | ||||||
10 | subsection.
Within 10 days after receipt by the Comptroller of | ||||||
11 | the Department's
certification, the Comptroller shall cause | ||||||
12 | the orders to be drawn for such
amounts, and the Treasurer | ||||||
13 | shall administer the amounts distributed to the Authority as | ||||||
14 | required in
subsection (g).
| ||||||
15 | Nothing in this subsection authorizes the Authority to | ||||||
16 | impose a tax upon
the privilege of engaging in any business | ||||||
17 | that under the Constitution of
the United States may not be | ||||||
18 | made the subject of taxation by this State.
| ||||||
19 | A certified copy of any ordinance imposing or discontinuing | ||||||
20 | a tax under
this subsection or effecting a change in the rate | ||||||
21 | of that tax shall be
filed with the Illinois Department of | ||||||
22 | Revenue, whereupon the Department
shall proceed to administer | ||||||
23 | and enforce this subsection on behalf of the
Authority as of | ||||||
24 | the first day of the third calendar month following the
date of | ||||||
25 | filing.
| ||||||
26 | (e) By ordinance the Authority shall, as soon as |
| |||||||
| |||||||
1 | practicable after July 1, 1992 (the
effective date of Public | ||||||
2 | Act 87-733), impose a tax upon the
privilege of using in the | ||||||
3 | metropolitan area an automobile that is rented
from a rentor | ||||||
4 | outside Illinois and is titled or registered with an agency
of | ||||||
5 | this State's government at a rate of 6% of the rental price of | ||||||
6 | that
automobile, except that no tax shall be imposed on the | ||||||
7 | privilege of using
automobiles rented for use as taxicabs or in | ||||||
8 | livery service. The tax shall
be collected from persons whose | ||||||
9 | Illinois address for titling or
registration purposes is given | ||||||
10 | as being in the metropolitan area. The tax
shall be collected | ||||||
11 | by the Department of Revenue for the Authority. The tax
must be | ||||||
12 | paid to the State or an exemption determination must be | ||||||
13 | obtained
from the Department of Revenue before the title or | ||||||
14 | certificate of
registration for the property may be issued. The | ||||||
15 | tax or proof of exemption
may be transmitted to the Department | ||||||
16 | by way of the State agency with which
or State officer with | ||||||
17 | whom the tangible personal property must be titled or
| ||||||
18 | registered if the Department and that agency or State officer | ||||||
19 | determine
that this procedure will expedite the processing of | ||||||
20 | applications for title
or registration.
| ||||||
21 | The Department shall have full power to administer and | ||||||
22 | enforce this
subsection, to collect all taxes, penalties, and | ||||||
23 | interest due under this
subsection, to dispose of taxes, | ||||||
24 | penalties, and interest so collected in
the manner provided in | ||||||
25 | this subsection, and to determine all rights to
credit | ||||||
26 | memoranda or refunds arising on account of the erroneous |
| |||||||
| |||||||
1 | payment of
tax, penalty, or interest under this subsection. In | ||||||
2 | the administration of
and compliance with this subsection, the | ||||||
3 | Department and persons who are
subject to this subsection shall | ||||||
4 | have the same rights, remedies,
privileges, immunities, | ||||||
5 | powers, and duties, be subject to the same
conditions, | ||||||
6 | restrictions, limitations, penalties, and definitions of | ||||||
7 | terms,
and employ the same modes of procedure as are prescribed | ||||||
8 | in Sections 2 and
4 (except provisions pertaining to the State | ||||||
9 | rate of tax; and in respect to
the provisions of the Use Tax | ||||||
10 | Act referred to in that Section, except
provisions concerning | ||||||
11 | collection or refunding of the tax by retailers,
except the | ||||||
12 | provisions of Section 19 pertaining to claims by retailers,
| ||||||
13 | except the last paragraph concerning refunds, and except that | ||||||
14 | credit
memoranda issued under this subsection may not be used | ||||||
15 | to discharge any
State tax liability) of the Automobile Renting | ||||||
16 | Occupation and Use Tax Act,
as fully as if provisions contained | ||||||
17 | in those Sections of that Act were set
forth in this | ||||||
18 | subsection.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under this
subsection to a claimant instead of issuing a | ||||||
21 | credit memorandum, the Department
shall notify the State | ||||||
22 | Comptroller, who shall cause a warrant to be drawn
for the | ||||||
23 | amount specified and to the person named in the notification
| ||||||
24 | from the Department. The refund shall be paid by the State | ||||||
25 | Treasurer out
of the Metropolitan Pier and Exposition Authority | ||||||
26 | trust fund held by the
State Treasurer as trustee for the |
| |||||||
| |||||||
1 | Authority.
| ||||||
2 | Except as otherwise provided in this paragraph, the | ||||||
3 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
4 | officio,
as trustee, all taxes, penalties, and interest | ||||||
5 | collected under this
subsection for deposit into a trust fund | ||||||
6 | held outside the State Treasury.
On or before the 25th day of | ||||||
7 | each calendar month, the Department shall
certify to the State | ||||||
8 | Comptroller the amounts to be paid under subsection
(g) of this | ||||||
9 | Section, which shall be the amounts (not including credit
| ||||||
10 | memoranda) collected under this subsection during the second | ||||||
11 | preceding
calendar month by the Department, less any amounts | ||||||
12 | determined by the
Department to be necessary for payment of | ||||||
13 | refunds, less 1.5% of the remainder, which the Department shall | ||||||
14 | transfer into the Tax Compliance and Administration Fund. The | ||||||
15 | Department, at the time of each monthly disbursement to the | ||||||
16 | Authority, shall prepare and certify to the State Comptroller | ||||||
17 | the amount to be transferred into the Tax Compliance and | ||||||
18 | Administration Fund under this subsection. Within 10 days after
| ||||||
19 | receipt by the State Comptroller of the Department's | ||||||
20 | certification, the
Comptroller shall cause the orders to be | ||||||
21 | drawn for such amounts, and the
Treasurer shall administer the | ||||||
22 | amounts distributed to the Authority as required in subsection | ||||||
23 | (g).
| ||||||
24 | A certified copy of any ordinance imposing or discontinuing | ||||||
25 | a tax or
effecting a change in the rate of that tax shall be | ||||||
26 | filed with the Illinois
Department of Revenue, whereupon the |
| |||||||
| |||||||
1 | Department shall proceed to administer
and enforce this | ||||||
2 | subsection on behalf of the Authority as of the first day
of | ||||||
3 | the third calendar month following the date of filing.
| ||||||
4 | (f) By ordinance the Authority shall, as soon as | ||||||
5 | practicable after July 1, 1992 (the
effective date of Public | ||||||
6 | Act 87-733), impose an occupation tax on all
persons, other | ||||||
7 | than a governmental agency, engaged in the business of
| ||||||
8 | providing ground transportation for hire to passengers in the | ||||||
9 | metropolitan
area at a rate of (i) $4 per taxi or livery | ||||||
10 | vehicle departure with
passengers for hire from commercial | ||||||
11 | service airports in the metropolitan
area, (ii) for each | ||||||
12 | departure with passengers for hire from a commercial
service | ||||||
13 | airport in the metropolitan area in a bus or van operated by a
| ||||||
14 | person other than a person described in item (iii): $18 per bus | ||||||
15 | or van with
a capacity of 1-12 passengers, $36 per bus or van | ||||||
16 | with a capacity of 13-24
passengers, and $54 per bus or van | ||||||
17 | with a capacity of over 24 passengers,
and (iii) for each | ||||||
18 | departure with passengers for hire from a commercial
service | ||||||
19 | airport in the metropolitan area in a bus or van operated by a
| ||||||
20 | person regulated by the Interstate Commerce Commission or | ||||||
21 | Illinois Commerce
Commission, operating scheduled service from | ||||||
22 | the airport, and charging fares on
a per passenger basis: $2 | ||||||
23 | per passenger for hire in each bus or van. The term
"commercial | ||||||
24 | service airports" means those airports receiving scheduled
| ||||||
25 | passenger service and enplaning more than 100,000 passengers | ||||||
26 | per year.
|
| |||||||
| |||||||
1 | In the ordinance imposing the tax, the Authority may | ||||||
2 | provide for the
administration and enforcement of the tax and | ||||||
3 | the collection of the tax
from persons subject to the tax as | ||||||
4 | the Authority determines to be necessary
or practicable for the | ||||||
5 | effective administration of the tax. The Authority
may enter | ||||||
6 | into agreements as it deems appropriate with any governmental
| ||||||
7 | agency providing for that agency to act as the Authority's | ||||||
8 | agent to
collect the tax.
| ||||||
9 | In the ordinance imposing the tax, the Authority may | ||||||
10 | designate a method or
methods for persons subject to the tax to | ||||||
11 | reimburse themselves for the tax
liability arising under the | ||||||
12 | ordinance (i) by separately stating the full
amount of the tax | ||||||
13 | liability as an additional charge to passengers departing
the | ||||||
14 | airports, (ii) by separately stating one-half of the tax | ||||||
15 | liability as
an additional charge to both passengers departing | ||||||
16 | from and to passengers
arriving at the airports, or (iii) by | ||||||
17 | some other method determined by the
Authority.
| ||||||
18 | All taxes, penalties, and interest collected under any | ||||||
19 | ordinance adopted
under this subsection, less any amounts | ||||||
20 | determined to be necessary for the
payment of refunds and less | ||||||
21 | the taxes, penalties, and interest attributable to any increase | ||||||
22 | in the rate of tax authorized by Public Act 96-898, shall be | ||||||
23 | paid forthwith to the State Treasurer, ex
officio, for deposit | ||||||
24 | into a trust fund held outside the State Treasury and
shall be | ||||||
25 | administered by the State Treasurer as provided in subsection | ||||||
26 | (g)
of this Section. All taxes, penalties, and interest |
| |||||||
| |||||||
1 | attributable to any increase in the rate of tax authorized by | ||||||
2 | Public Act 96-898 shall be paid by the State Treasurer as | ||||||
3 | follows: 25% for deposit into the Convention Center Support | ||||||
4 | Fund, to be used by the Village of Rosemont for the repair, | ||||||
5 | maintenance, and improvement of the Donald E. Stephens | ||||||
6 | Convention Center and for debt service on debt instruments | ||||||
7 | issued for those purposes by the village and 75% to the | ||||||
8 | Authority to be used for grants to an organization meeting the | ||||||
9 | qualifications set out in Section 5.6 of this Act, provided the | ||||||
10 | Metropolitan Pier and Exposition Authority has entered into a | ||||||
11 | marketing agreement with such an organization.
| ||||||
12 | (g) Amounts deposited from the proceeds of taxes imposed by | ||||||
13 | the
Authority under subsections (b), (c), (d), (e), and (f) of | ||||||
14 | this Section and
amounts deposited under Section 19 of the | ||||||
15 | Illinois Sports Facilities
Authority Act shall be held in a | ||||||
16 | trust fund outside the State Treasury and, other than the | ||||||
17 | amounts transferred into the Tax Compliance and Administration | ||||||
18 | Fund under subsections (b), (c), (d), and (e),
shall be | ||||||
19 | administered by the Treasurer as follows: | ||||||
20 | (1) An amount necessary for the payment of refunds with | ||||||
21 | respect to those taxes shall be retained in the trust fund | ||||||
22 | and used for those payments. | ||||||
23 | (2) On July 20 and on the 20th of each month | ||||||
24 | thereafter, provided that the amount requested in the | ||||||
25 | annual certificate of the Chairman of the Authority filed | ||||||
26 | under Section 8.25f of the State Finance Act has been |
| |||||||
| |||||||
1 | appropriated for payment to the Authority, 1/8 of the local | ||||||
2 | tax transfer amount, together with any cumulative | ||||||
3 | deficiencies in the amounts transferred into the McCormick | ||||||
4 | Place Expansion Project Fund under this subparagraph (2) | ||||||
5 | during the fiscal year for which the certificate has been | ||||||
6 | filed, shall be transferred from the trust fund into the | ||||||
7 | McCormick Place Expansion Project Fund in the State | ||||||
8 | treasury until 100% of the local tax transfer amount has | ||||||
9 | been so transferred. "Local tax transfer amount" shall mean | ||||||
10 | the amount requested in the annual certificate, minus the | ||||||
11 | reduction amount. "Reduction amount" shall mean $41.7 | ||||||
12 | million in fiscal year 2011, $36.7 million in fiscal year | ||||||
13 | 2012, $36.7 million in fiscal year 2013, $36.7 million in | ||||||
14 | fiscal year 2014, and $31.7 million in each fiscal year | ||||||
15 | thereafter until 2035 2032 , provided that the reduction | ||||||
16 | amount shall be reduced by (i) the amount certified by the | ||||||
17 | Authority to the State Comptroller and State Treasurer | ||||||
18 | under Section 8.25 of the State Finance Act, as amended, | ||||||
19 | with respect to that fiscal year and (ii) in any fiscal | ||||||
20 | year in which the amounts deposited in the trust fund under | ||||||
21 | this Section exceed $343.3 $318.3 million, exclusive of | ||||||
22 | amounts set aside for refunds and for the reserve account, | ||||||
23 | one dollar for each dollar of the deposits in the trust | ||||||
24 | fund above $343.3 $318.3 million with respect to that year, | ||||||
25 | exclusive of amounts set aside for refunds and for the | ||||||
26 | reserve account. |
| |||||||
| |||||||
1 | (3) On July 20, 2010, the Comptroller shall certify to | ||||||
2 | the Governor, the Treasurer, and the Chairman of the | ||||||
3 | Authority the 2010 deficiency amount, which means the | ||||||
4 | cumulative amount of transfers that were due from the trust | ||||||
5 | fund to the McCormick Place Expansion Project Fund in | ||||||
6 | fiscal years 2008, 2009, and 2010 under Section 13(g) of | ||||||
7 | this Act, as it existed prior to May 27, 2010 (the | ||||||
8 | effective date of Public Act 96-898), but not made. On July | ||||||
9 | 20, 2011 and on July 20 of each year through July 20, 2014, | ||||||
10 | the Treasurer shall calculate for the previous fiscal year | ||||||
11 | the surplus revenues in the trust fund and pay that amount | ||||||
12 | to the Authority. On July 20, 2015 and on July 20 of each | ||||||
13 | year thereafter to and including July 20, 2017, as long as | ||||||
14 | bonds and notes issued under Section 13.2 or bonds and | ||||||
15 | notes issued to refund those bonds and notes are | ||||||
16 | outstanding, the Treasurer shall calculate for the | ||||||
17 | previous fiscal year the surplus revenues in the trust fund | ||||||
18 | and pay one-half of that amount to the State Treasurer for | ||||||
19 | deposit into the General Revenue Fund until the 2010 | ||||||
20 | deficiency amount has been paid and shall pay the balance | ||||||
21 | of the surplus revenues to the Authority. On July 20, 2018 | ||||||
22 | and on July 20 of each year thereafter, the Treasurer shall | ||||||
23 | calculate for the previous fiscal year the surplus revenues | ||||||
24 | in the trust fund and pay all of such surplus revenues to | ||||||
25 | the State Treasurer for deposit into the General Revenue | ||||||
26 | Fund until the 2010 deficiency amount has been paid. After |
| |||||||
| |||||||
1 | the 2010 deficiency amount has been paid, the Treasurer | ||||||
2 | shall pay the balance of the surplus revenues to the | ||||||
3 | Authority. "Surplus revenues" means the amounts remaining | ||||||
4 | in the trust fund on June 30 of the previous fiscal year | ||||||
5 | (A) after the State Treasurer has set aside in the trust | ||||||
6 | fund (i) amounts retained for refunds under subparagraph | ||||||
7 | (1) and (ii) any amounts necessary to meet the reserve | ||||||
8 | account amount and (B) after the State Treasurer has | ||||||
9 | transferred from the trust fund to the General Revenue Fund | ||||||
10 | 100% of any post-2010 deficiency amount. "Reserve account | ||||||
11 | amount" means $15 million in fiscal year 2011 and $30 | ||||||
12 | million in each fiscal year thereafter. The reserve account | ||||||
13 | amount shall be set aside in the trust fund and used as a | ||||||
14 | reserve to be transferred to the McCormick Place Expansion | ||||||
15 | Project Fund in the event the proceeds of taxes imposed | ||||||
16 | under this Section 13 are not sufficient to fund the | ||||||
17 | transfer required in subparagraph (2). "Post-2010 | ||||||
18 | deficiency amount" means any deficiency in transfers from | ||||||
19 | the trust fund to the McCormick Place Expansion Project | ||||||
20 | Fund with respect to fiscal years 2011 and thereafter. It | ||||||
21 | is the intention of this subparagraph (3) that no surplus | ||||||
22 | revenues shall be paid to the Authority with respect to any | ||||||
23 | year in which a post-2010 deficiency amount has not been | ||||||
24 | satisfied by the Authority. | ||||||
25 | Moneys received by the Authority as surplus revenues may be | ||||||
26 | used (i) for the purposes of paying debt service on the bonds |
| |||||||
| |||||||
1 | and notes issued by the Authority, including early redemption | ||||||
2 | of those bonds or notes, (ii) for the purposes of repair, | ||||||
3 | replacement, and improvement of the grounds, buildings, and | ||||||
4 | facilities of the Authority, and (iii) for the corporate | ||||||
5 | purposes of the Authority in fiscal years 2011 through 2015 in | ||||||
6 | an amount not to exceed $20,000,000 annually or $80,000,000 | ||||||
7 | total, which amount shall be reduced $0.75 for each dollar of | ||||||
8 | the receipts of the Authority in that year from any contract | ||||||
9 | entered into with respect to naming rights at McCormick Place | ||||||
10 | under Section 5(m) of this Act. When bonds and notes issued | ||||||
11 | under Section 13.2, or bonds or notes issued to refund those | ||||||
12 | bonds and notes, are no longer outstanding, the balance in the | ||||||
13 | trust fund shall be paid to the Authority.
| ||||||
14 | (h) The ordinances imposing the taxes authorized by this | ||||||
15 | Section shall
be repealed when bonds and notes issued under | ||||||
16 | Section 13.2 or bonds and
notes issued to refund those bonds | ||||||
17 | and notes are no longer outstanding.
| ||||||
18 | (Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17; | ||||||
19 | 100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff. | ||||||
20 | 6-4-18; 100-863, eff. 8-14-18.)
| ||||||
21 | (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
| ||||||
22 | Sec. 13.2. The McCormick Place Expansion Project Fund is | ||||||
23 | created in
the State Treasury. All moneys in the McCormick | ||||||
24 | Place Expansion Project
Fund are allocated to and shall be | ||||||
25 | appropriated and used only for the
purposes authorized by and |
| |||||||
| |||||||
1 | subject to the limitations and conditions of
this Section. | ||||||
2 | Those amounts may be appropriated by law to
the Authority
for | ||||||
3 | the purposes of paying the debt service requirements on all | ||||||
4 | bonds and
notes, including bonds and notes issued to refund or | ||||||
5 | advance
refund bonds and notes issued under this Section, | ||||||
6 | Section 13.1, or issued to refund or
advance refund bonds and | ||||||
7 | notes otherwise issued under this Act, (collectively
referred | ||||||
8 | to as
"bonds") to be issued by the Authority under this Section | ||||||
9 | in an aggregate
original principal amount (excluding the amount | ||||||
10 | of any bonds and
notes issued to refund or advance refund bonds | ||||||
11 | or notes issued under this
Section and Section 13.1) not to | ||||||
12 | exceed $2,850,000,000 for the purposes
of
carrying out and
| ||||||
13 | performing its duties and exercising its powers under this Act.
| ||||||
14 | The increased debt authorization of $450,000,000 provided by | ||||||
15 | Public Act 96-898 shall be used solely for the purpose of: (i) | ||||||
16 | hotel construction and related necessary capital improvements; | ||||||
17 | (ii) other needed capital improvements to existing facilities; | ||||||
18 | and (iii) land acquisition for and construction of one | ||||||
19 | multi-use facility on property bounded by East Cermak Road on | ||||||
20 | the south, East 21st Street on the north, South Indiana Avenue | ||||||
21 | on the west, and South Prairie Avenue on the east in the City | ||||||
22 | of Chicago, Cook County, Illinois; these limitations do not | ||||||
23 | apply to the increased debt authorization provided by Public | ||||||
24 | Act 100-23 this amendatory Act of the 100th General Assembly . | ||||||
25 | No bonds issued to refund or advance refund bonds issued under | ||||||
26 | this Section may mature later than
40 years from the date of |
| |||||||
| |||||||
1 | issuance of the refunding or advance refunding bonds. After the | ||||||
2 | aggregate original principal
amount of
bonds authorized in this | ||||||
3 | Section has been issued, the
payment of any
principal amount of | ||||||
4 | such bonds does not authorize the issuance of
additional bonds | ||||||
5 | (except refunding bonds). Any bonds and notes issued under this | ||||||
6 | Section in any year in which there is an outstanding "post-2010 | ||||||
7 | deficiency amount" as that term is defined in Section 13 (g)(3) | ||||||
8 | of this Act shall provide for the payment to the State | ||||||
9 | Treasurer of the amount of that deficiency. Proceeds from the | ||||||
10 | sale of bonds issued pursuant to the increased debt | ||||||
11 | authorization provided by Public Act 100-23 this amendatory Act | ||||||
12 | of the 100th General Assembly may be used for any corporate | ||||||
13 | purpose of the Authority in fiscal years 2021 and 2022 and for | ||||||
14 | the payment to the State Treasurer of any unpaid amounts | ||||||
15 | described in paragraph (3) of subsection (g) of Section 13 of | ||||||
16 | this Act as part of the "2010 deficiency amount" or the | ||||||
17 | "Post-2010 deficiency amount".
| ||||||
18 | On the first day of each month commencing after July 1, | ||||||
19 | 1993, amounts, if
any, on deposit in the McCormick Place | ||||||
20 | Expansion Project Fund shall,
subject to appropriation, be paid | ||||||
21 | in full to the Authority or, upon its
direction, to the trustee | ||||||
22 | or trustees for bondholders of bonds that by
their terms are | ||||||
23 | payable from the moneys received from the McCormick Place
| ||||||
24 | Expansion Project Fund, until an amount equal to 100% of the
| ||||||
25 | aggregate amount of the principal and interest in the fiscal | ||||||
26 | year,
including that pursuant to sinking fund requirements, has |
| |||||||
| |||||||
1 | been so paid and
deficiencies in reserves shall have been | ||||||
2 | remedied.
| ||||||
3 | The State of Illinois pledges to and agrees with the | ||||||
4 | holders of the bonds
of the Metropolitan Pier and Exposition | ||||||
5 | Authority issued under this
Section that the State will not | ||||||
6 | limit or alter the rights and powers vested
in the Authority by | ||||||
7 | this Act so as to impair the terms of any contract made
by the | ||||||
8 | Authority with those holders or in any way impair the rights | ||||||
9 | and
remedies of those holders until the bonds, together with | ||||||
10 | interest thereon,
interest on any unpaid installments of | ||||||
11 | interest, and all costs and
expenses in connection with any | ||||||
12 | action or proceedings by or on behalf of
those holders are | ||||||
13 | fully met and discharged; provided that any increase in
the Tax | ||||||
14 | Act Amounts specified in Section 3 of the Retailers' Occupation | ||||||
15 | Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service | ||||||
16 | Use Tax Act,
and Section 9 of the Service Occupation Tax Act | ||||||
17 | required to be deposited
into the Build Illinois Bond Account | ||||||
18 | in the Build Illinois Fund pursuant to
any law hereafter | ||||||
19 | enacted shall not be deemed to impair the rights of such
| ||||||
20 | holders so long as the increase does not result in the | ||||||
21 | aggregate debt
service payable in the current or any future | ||||||
22 | fiscal year of the State on
all bonds issued pursuant to the | ||||||
23 | Build Illinois Bond Act and the
Metropolitan Pier and | ||||||
24 | Exposition Authority Act and payable from tax
revenues | ||||||
25 | specified in Section 3 of the Retailers' Occupation Tax Act,
| ||||||
26 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
| |||||||
| |||||||
1 | Act, and
Section 9 of the Service Occupation Tax Act exceeding | ||||||
2 | 33 1/3% of such tax
revenues for the most recently completed | ||||||
3 | fiscal year of the State at the
time of such increase. In | ||||||
4 | addition, the State pledges to and agrees with
the holders of | ||||||
5 | the bonds of the Authority issued under this Section that
the | ||||||
6 | State will not limit or alter the basis on which State funds | ||||||
7 | are to be
paid to the Authority as provided in this Act or the | ||||||
8 | use of those funds so
as to impair the terms of any such | ||||||
9 | contract; provided that any increase in
the Tax Act Amounts | ||||||
10 | specified in Section 3 of the Retailers' Occupation Tax
Act, | ||||||
11 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||||||
12 | Act,
and Section 9 of the Service Occupation Tax Act required | ||||||
13 | to be deposited
into the Build Illinois Bond Account in the | ||||||
14 | Build Illinois Fund pursuant to
any law hereafter enacted shall | ||||||
15 | not be deemed to impair the terms of any
such contract so long | ||||||
16 | as the increase does not result in the aggregate debt
service | ||||||
17 | payable in the current or any future fiscal year of the State | ||||||
18 | on
all bonds issued pursuant to the Build Illinois Bond Act and | ||||||
19 | the
Metropolitan Pier and Exposition Authority Act and payable | ||||||
20 | from tax
revenues specified in Section 3 of the Retailers' | ||||||
21 | Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of | ||||||
22 | the Service Use Tax Act, and
Section 9 of the Service | ||||||
23 | Occupation Tax Act exceeding 33 1/3% of such tax
revenues for | ||||||
24 | the most recently completed fiscal year of the State at the
| ||||||
25 | time of such increase. The Authority is authorized to include | ||||||
26 | these pledges
and agreements with the State in any contract |
| |||||||
| |||||||
1 | with the holders of bonds
issued under this Section.
| ||||||
2 | The State shall not be liable on bonds of the Authority | ||||||
3 | issued under this
Section those bonds shall not be a debt of | ||||||
4 | the State, and this Act shall
not be construed as a guarantee | ||||||
5 | by the State of the debts of the Authority.
The bonds shall | ||||||
6 | contain a statement to this effect on the face of the bonds.
| ||||||
7 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
8 | Section 15-35. The Regional Transportation Authority Act | ||||||
9 | is amended by changing Section 4.09 as follows:
| ||||||
10 | (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
| ||||||
11 | Sec. 4.09. Public Transportation Fund and the Regional | ||||||
12 | Transportation
Authority Occupation and Use Tax Replacement | ||||||
13 | Fund.
| ||||||
14 | (a)(1)
Except as otherwise provided in paragraph (4), as | ||||||
15 | soon as possible after
the first day of each month, beginning | ||||||
16 | July 1, 1984, upon certification of
the Department of Revenue, | ||||||
17 | the Comptroller shall order transferred and the
Treasurer shall | ||||||
18 | transfer from the General Revenue Fund to a special fund in the | ||||||
19 | State Treasury to be known as the Public
Transportation Fund an | ||||||
20 | amount equal to 25% of the net revenue, before the
deduction of | ||||||
21 | the serviceman and retailer discounts pursuant to Section 9 of
| ||||||
22 | the Service Occupation Tax Act and Section 3 of the Retailers' | ||||||
23 | Occupation
Tax Act, realized from
any tax imposed by the | ||||||
24 | Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the |
| |||||||
| |||||||
1 | amounts deposited into the Regional
Transportation Authority | ||||||
2 | tax fund created by Section 4.03 of this Act, from
the County | ||||||
3 | and Mass Transit District Fund as provided in Section 6z-20 of
| ||||||
4 | the State Finance Act and 25% of the amounts deposited into the | ||||||
5 | Regional
Transportation Authority Occupation and Use Tax | ||||||
6 | Replacement Fund from the
State and Local Sales Tax Reform Fund | ||||||
7 | as provided in Section 6z-17 of the
State Finance Act.
On the | ||||||
8 | first day of the month following the date that the Department | ||||||
9 | receives revenues from increased taxes under Section 4.03(m) as | ||||||
10 | authorized by Public Act 95-708, in lieu of the transfers | ||||||
11 | authorized in the preceding sentence, upon certification of the | ||||||
12 | Department of Revenue, the Comptroller shall order transferred | ||||||
13 | and the Treasurer shall transfer from the General Revenue Fund | ||||||
14 | to the Public Transportation Fund an amount equal to 25% of the | ||||||
15 | net revenue, before the deduction of the serviceman and | ||||||
16 | retailer discounts pursuant to Section 9 of the Service | ||||||
17 | Occupation Tax Act and Section 3 of the Retailers' Occupation | ||||||
18 | Tax Act, realized from (i) 80% of the proceeds of any tax | ||||||
19 | imposed by the Authority at a rate of 1.25% in Cook County, | ||||||
20 | (ii) 75% of the proceeds of any tax imposed by the Authority at | ||||||
21 | the rate of 1% in Cook County, and (iii) one-third of the | ||||||
22 | proceeds of any tax imposed by the Authority at the rate of | ||||||
23 | 0.75% in the Counties of DuPage, Kane, Lake, McHenry, and Will, | ||||||
24 | all pursuant to Section 4.03, and 25% of the net revenue | ||||||
25 | realized from any tax imposed by the Authority pursuant to | ||||||
26 | Section 4.03.1, and 25% of the amounts deposited into the |
| |||||||
| |||||||
1 | Regional Transportation Authority tax fund created by Section | ||||||
2 | 4.03 of this Act from the County and Mass Transit District Fund | ||||||
3 | as provided in Section 6z-20 of the State Finance Act, and 25% | ||||||
4 | of the amounts deposited into the Regional Transportation | ||||||
5 | Authority Occupation and Use Tax Replacement Fund from the | ||||||
6 | State and Local Sales Tax Reform Fund as provided in Section | ||||||
7 | 6z-17 of the State Finance Act. As used in this Section, net | ||||||
8 | revenue realized for a month shall be the revenue
collected by | ||||||
9 | the State pursuant to Sections 4.03 and 4.03.1 during the
| ||||||
10 | previous month from within the metropolitan region, less the | ||||||
11 | amount paid
out during that same month as refunds to taxpayers | ||||||
12 | for overpayment of
liability in the metropolitan region under | ||||||
13 | Sections 4.03 and 4.03.1. | ||||||
14 | Notwithstanding any provision of law to the contrary, | ||||||
15 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
16 | 100-23), those amounts required under this paragraph (1) of | ||||||
17 | subsection (a) to be transferred by the Treasurer into the | ||||||
18 | Public Transportation Fund from the General Revenue Fund shall | ||||||
19 | be directly deposited into the Public Transportation Fund as | ||||||
20 | the revenues are realized from the taxes indicated.
| ||||||
21 | (2) Except as otherwise provided in paragraph (4), on | ||||||
22 | February 1, 2009 (the first day of the month following the | ||||||
23 | effective date of Public Act 95-708) and each month thereafter, | ||||||
24 | upon certification by the Department of Revenue, the | ||||||
25 | Comptroller shall order transferred and the Treasurer shall | ||||||
26 | transfer from the General Revenue Fund to the Public |
| |||||||
| |||||||
1 | Transportation Fund an amount equal to 5% of the net revenue, | ||||||
2 | before the deduction of the serviceman and retailer discounts | ||||||
3 | pursuant to Section 9 of the Service Occupation Tax Act and | ||||||
4 | Section 3 of the Retailers' Occupation Tax Act, realized from | ||||||
5 | any tax imposed by the Authority pursuant to Sections 4.03 and | ||||||
6 | 4.03.1 and certified by the Department of Revenue under Section | ||||||
7 | 4.03(n) of this Act to be paid to the Authority and 5% of the | ||||||
8 | amounts deposited into the Regional Transportation Authority | ||||||
9 | tax fund created by Section 4.03 of this Act from the County | ||||||
10 | and Mass Transit District Fund as provided in Section 6z-20 of | ||||||
11 | the State Finance Act, and 5% of the amounts deposited into the | ||||||
12 | Regional Transportation Authority Occupation and Use Tax | ||||||
13 | Replacement Fund from the State and Local Sales Tax Reform Fund | ||||||
14 | as provided in Section 6z-17 of the State Finance Act, and 5% | ||||||
15 | of the revenue realized by the Chicago Transit Authority as | ||||||
16 | financial assistance from the City of Chicago from the proceeds | ||||||
17 | of any tax imposed by the City of Chicago under Section 8-3-19 | ||||||
18 | of the Illinois Municipal Code.
| ||||||
19 | Notwithstanding any provision of law to the contrary, | ||||||
20 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
21 | 100-23), those amounts required under this paragraph (2) of | ||||||
22 | subsection (a) to be transferred by the Treasurer into the | ||||||
23 | Public Transportation Fund from the General Revenue Fund shall | ||||||
24 | be directly deposited into the Public Transportation Fund as | ||||||
25 | the revenues are realized from the taxes indicated. | ||||||
26 | (3) Except as otherwise provided in paragraph (4), as soon |
| |||||||
| |||||||
1 | as possible after the first day of January, 2009 and each month | ||||||
2 | thereafter, upon certification of the Department of Revenue | ||||||
3 | with respect to the taxes collected under Section 4.03, the | ||||||
4 | Comptroller shall order transferred and the Treasurer shall | ||||||
5 | transfer from the General Revenue Fund to the Public | ||||||
6 | Transportation Fund an amount equal to 25% of the net revenue, | ||||||
7 | before the deduction of the serviceman and retailer discounts | ||||||
8 | pursuant to Section 9 of the Service Occupation Tax Act and | ||||||
9 | Section 3 of the Retailers' Occupation Tax Act, realized from | ||||||
10 | (i) 20% of the proceeds of any tax imposed by the Authority at | ||||||
11 | a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any | ||||||
12 | tax imposed by the Authority at the rate of 1% in Cook County, | ||||||
13 | and (iii) one-third of the proceeds of any tax imposed by the | ||||||
14 | Authority at the rate of 0.75% in the Counties of DuPage, Kane, | ||||||
15 | Lake, McHenry, and Will, all pursuant to Section 4.03, and the | ||||||
16 | Comptroller shall order transferred and the Treasurer shall | ||||||
17 | transfer from the General Revenue Fund to the Public | ||||||
18 | Transportation Fund (iv) an amount equal to 25% of the revenue | ||||||
19 | realized by the Chicago Transit Authority as financial | ||||||
20 | assistance from the City of Chicago from the proceeds of any | ||||||
21 | tax imposed by the City of Chicago under Section 8-3-19 of the | ||||||
22 | Illinois Municipal Code.
| ||||||
23 | Notwithstanding any provision of law to the contrary, | ||||||
24 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
25 | 100-23), those amounts required under this paragraph (3) of | ||||||
26 | subsection (a) to be transferred by the Treasurer into the |
| |||||||
| |||||||
1 | Public Transportation Fund from the General Revenue Fund shall | ||||||
2 | be directly deposited into the Public Transportation Fund as | ||||||
3 | the revenues are realized from the taxes indicated. | ||||||
4 | (4) Notwithstanding any provision of law to the contrary, | ||||||
5 | of the transfers to be made under paragraphs (1), (2), and (3) | ||||||
6 | of this subsection (a) from the General Revenue Fund to the | ||||||
7 | Public Transportation Fund, the first $150,000,000 that would | ||||||
8 | have otherwise been transferred from the General Revenue Fund | ||||||
9 | shall be transferred from the Road Fund. The remaining balance | ||||||
10 | of such transfers shall be made from the General Revenue Fund. | ||||||
11 | (5) (Blank). | ||||||
12 | (6) (Blank). | ||||||
13 | (7) For State fiscal year 2020 only, notwithstanding any | ||||||
14 | provision of law to the contrary, the total amount of revenue | ||||||
15 | and deposits under this Section attributable to revenues | ||||||
16 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
17 | (8) For State fiscal year 2021 only, notwithstanding any | ||||||
18 | provision of law to the contrary, the total amount of revenue | ||||||
19 | and deposits under this Section attributable to revenues | ||||||
20 | realized during State fiscal year 2021 shall be reduced by 5%.
| ||||||
21 | (b)(1) All moneys deposited in the Public Transportation | ||||||
22 | Fund and the
Regional Transportation Authority Occupation and | ||||||
23 | Use Tax Replacement Fund,
whether deposited pursuant to this | ||||||
24 | Section or otherwise, are allocated to
the Authority, except | ||||||
25 | for amounts appropriated to the Office of the Executive | ||||||
26 | Inspector General as authorized by subsection (h) of Section |
| |||||||
| |||||||
1 | 4.03.3 and amounts transferred to the Audit Expense Fund | ||||||
2 | pursuant to Section 6z-27 of the State Finance Act. The | ||||||
3 | Comptroller, as soon as
possible after each monthly transfer | ||||||
4 | provided in this Section and after
each deposit into the Public | ||||||
5 | Transportation Fund, shall order the Treasurer
to pay to the | ||||||
6 | Authority out of the Public Transportation Fund the amount so
| ||||||
7 | transferred or deposited. Any Additional State Assistance and | ||||||
8 | Additional Financial Assistance paid to the Authority under | ||||||
9 | this Section shall be expended by the Authority for its | ||||||
10 | purposes as provided in this Act. The balance of the amounts | ||||||
11 | paid to the Authority from the Public Transportation Fund shall | ||||||
12 | be expended by the Authority as provided in Section 4.03.3. The
| ||||||
13 | Comptroller,
as soon as possible after each deposit into the | ||||||
14 | Regional Transportation
Authority Occupation and Use Tax | ||||||
15 | Replacement Fund provided in this Section
and Section 6z-17 of | ||||||
16 | the State Finance Act, shall order the Treasurer
to pay to the | ||||||
17 | Authority out of the Regional Transportation Authority
| ||||||
18 | Occupation and Use Tax Replacement Fund the amount so | ||||||
19 | deposited. Such
amounts paid to the Authority may be expended | ||||||
20 | by it for its purposes as
provided in this Act. The provisions | ||||||
21 | directing the distributions from the Public Transportation | ||||||
22 | Fund and the Regional Transportation Authority Occupation and | ||||||
23 | Use Tax Replacement Fund provided for in this Section shall | ||||||
24 | constitute an irrevocable and continuing appropriation of all | ||||||
25 | amounts as provided herein. The State Treasurer and State | ||||||
26 | Comptroller are hereby authorized and directed to make |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | distributions as provided in this Section. (2) Provided, | |||||||||||||||||||||||||||||||||||||
2 | however, no moneys deposited under subsection (a)
of this | |||||||||||||||||||||||||||||||||||||
3 | Section shall be paid from the Public Transportation
Fund to | |||||||||||||||||||||||||||||||||||||
4 | the Authority or its assignee for any fiscal year until the | |||||||||||||||||||||||||||||||||||||
5 | Authority has certified to
the Governor, the Comptroller, and | |||||||||||||||||||||||||||||||||||||
6 | the Mayor of the City of Chicago that it
has adopted for that | |||||||||||||||||||||||||||||||||||||
7 | fiscal year an Annual Budget and Two-Year Financial Plan
| |||||||||||||||||||||||||||||||||||||
8 | meeting the
requirements in Section 4.01(b).
| |||||||||||||||||||||||||||||||||||||
9 | (c) In recognition of the efforts of the Authority to | |||||||||||||||||||||||||||||||||||||
10 | enhance the mass
transportation facilities under its control, | |||||||||||||||||||||||||||||||||||||
11 | the State shall provide
financial assistance ("Additional | |||||||||||||||||||||||||||||||||||||
12 | State Assistance") in excess of the
amounts transferred to the | |||||||||||||||||||||||||||||||||||||
13 | Authority from the General Revenue Fund under
subsection (a) of | |||||||||||||||||||||||||||||||||||||
14 | this Section. Additional State Assistance shall be
calculated | |||||||||||||||||||||||||||||||||||||
15 | as provided in
subsection (d), but shall in no event exceed the | |||||||||||||||||||||||||||||||||||||
16 | following
specified amounts with respect to the following State | |||||||||||||||||||||||||||||||||||||
17 | fiscal years:
| |||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
2 | (c-5) The State shall provide financial assistance | |||||||||||||||||||||||||||||
3 | ("Additional Financial
Assistance") in addition to the | |||||||||||||||||||||||||||||
4 | Additional State Assistance provided by
subsection (c) and the | |||||||||||||||||||||||||||||
5 | amounts transferred to the Authority from the General
Revenue | |||||||||||||||||||||||||||||
6 | Fund under subsection (a) of this Section. Additional Financial
| |||||||||||||||||||||||||||||
7 | Assistance provided by this subsection shall be calculated as | |||||||||||||||||||||||||||||
8 | provided in
subsection (d), but shall in no event exceed the | |||||||||||||||||||||||||||||
9 | following specified amounts
with respect to the following State | |||||||||||||||||||||||||||||
10 | fiscal years:
| |||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
18 | (d) Beginning with State fiscal year 1990 and continuing | |||||||||||||||||||||||||||||
19 | for each
State fiscal year thereafter, the Authority shall | |||||||||||||||||||||||||||||
20 | annually certify to the
State Comptroller and State Treasurer, | |||||||||||||||||||||||||||||
21 | separately with respect to each of
subdivisions (g)(2) and | |||||||||||||||||||||||||||||
22 | (g)(3) of Section 4.04 of this Act, the following
amounts:
| |||||||||||||||||||||||||||||
23 | (1) The amount necessary and required, during the State | |||||||||||||||||||||||||||||
24 | fiscal year with
respect to which the certification is | |||||||||||||||||||||||||||||
25 | made, to pay its obligations for debt
service on all | |||||||||||||||||||||||||||||
26 | outstanding bonds or notes issued by the Authority under |
| |||||||
| |||||||
1 | subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.
| ||||||
2 | (2) An estimate of the amount necessary and required to | ||||||
3 | pay its
obligations for debt service for any bonds or notes | ||||||
4 | which the Authority anticipates it
will issue under | ||||||
5 | subdivisions (g)(2) and (g)(3) of Section 4.04 during
that | ||||||
6 | State fiscal year.
| ||||||
7 | (3) Its debt service savings during the preceding State | ||||||
8 | fiscal year
from refunding or advance refunding of bonds or | ||||||
9 | notes issued under subdivisions
(g)(2) and (g)(3) of | ||||||
10 | Section 4.04.
| ||||||
11 | (4) The amount of interest, if any, earned by the | ||||||
12 | Authority during the
previous State fiscal year on the | ||||||
13 | proceeds of bonds or notes issued pursuant to
subdivisions | ||||||
14 | (g)(2) and (g)(3) of Section 4.04, other than refunding or | ||||||
15 | advance
refunding bonds or notes.
| ||||||
16 | The certification shall include a specific
schedule of debt | ||||||
17 | service payments, including the date and amount of each
payment | ||||||
18 | for all outstanding bonds or notes and an estimated schedule of
| ||||||
19 | anticipated debt service for all bonds and notes it intends to | ||||||
20 | issue, if any,
during that State fiscal year, including the | ||||||
21 | estimated date and estimated
amount of each payment.
| ||||||
22 | Immediately upon the issuance of bonds for which an | ||||||
23 | estimated schedule
of debt service payments was prepared, the | ||||||
24 | Authority shall file an amended
certification with respect to | ||||||
25 | item (2) above, to specify the actual
schedule of debt service | ||||||
26 | payments, including the date and amount of each
payment, for |
| |||||||
| |||||||
1 | the remainder of the State fiscal year.
| ||||||
2 | On the first day of each month of the
State fiscal year in | ||||||
3 | which there are bonds outstanding with respect to which
the | ||||||
4 | certification is made, the State Comptroller shall order | ||||||
5 | transferred and
the State Treasurer shall transfer from the | ||||||
6 | Road Fund to the
Public Transportation Fund the Additional | ||||||
7 | State Assistance and Additional
Financial Assistance in an | ||||||
8 | amount equal to the aggregate of
(i) one-twelfth of the sum of | ||||||
9 | the amounts certified under items
(1) and (3) above less the | ||||||
10 | amount certified under item (4) above, plus
(ii)
the amount | ||||||
11 | required to pay debt service on bonds and notes
issued during | ||||||
12 | the fiscal year, if any, divided by the number of months
| ||||||
13 | remaining in the fiscal year after the date of issuance, or | ||||||
14 | some smaller
portion as may be necessary under subsection (c)
| ||||||
15 | or (c-5) of this Section for the relevant State fiscal year, | ||||||
16 | plus
(iii) any cumulative deficiencies in transfers for prior | ||||||
17 | months,
until an amount equal to the
sum of the amounts | ||||||
18 | certified under items (1) and (3) above,
plus the actual debt | ||||||
19 | service certified under item (2) above,
less the amount | ||||||
20 | certified under item (4) above,
has been transferred; except | ||||||
21 | that these transfers are subject to the
following limits:
| ||||||
22 | (A) In no event shall the total transfers in any State | ||||||
23 | fiscal
year relating to outstanding bonds and notes issued | ||||||
24 | by the Authority under
subdivision (g)(2) of Section 4.04 | ||||||
25 | exceed the lesser of the annual maximum
amount specified in | ||||||
26 | subsection (c) or the sum of the amounts
certified under |
| |||||||
| |||||||
1 | items (1) and (3) above,
plus the actual debt service | ||||||
2 | certified under item (2) above,
less the amount certified | ||||||
3 | under item
(4) above, with respect to those bonds and | ||||||
4 | notes.
| ||||||
5 | (B) In no event shall the total transfers in any State | ||||||
6 | fiscal year
relating to outstanding bonds and notes issued | ||||||
7 | by the Authority under
subdivision (g)(3) of Section 4.04 | ||||||
8 | exceed the lesser of the annual maximum
amount specified in | ||||||
9 | subsection (c-5) or the sum of the amounts certified under
| ||||||
10 | items (1) and (3) above,
plus the actual debt service | ||||||
11 | certified under item (2) above,
less the amount certified | ||||||
12 | under item (4) above, with
respect to those bonds and | ||||||
13 | notes.
| ||||||
14 | The term "outstanding" does not include bonds or notes for | ||||||
15 | which
refunding or advance refunding bonds or notes have been | ||||||
16 | issued.
| ||||||
17 | (e) Neither Additional State Assistance nor Additional | ||||||
18 | Financial
Assistance may be pledged, either directly or
| ||||||
19 | indirectly as general revenues of the Authority, as security | ||||||
20 | for any bonds
issued by the Authority. The Authority may not | ||||||
21 | assign its right to receive
Additional State Assistance or | ||||||
22 | Additional Financial Assistance, or direct
payment of | ||||||
23 | Additional State
Assistance or Additional Financial | ||||||
24 | Assistance, to a trustee or any other
entity for the
payment of | ||||||
25 | debt service
on its bonds.
| ||||||
26 | (f) The certification required under subsection (d) with |
| |||||||
| |||||||
1 | respect to
outstanding bonds and notes of the Authority shall | ||||||
2 | be
filed as early as practicable before the beginning of the | ||||||
3 | State fiscal
year to which it relates. The certification shall | ||||||
4 | be revised as may be
necessary to accurately state the debt | ||||||
5 | service requirements of the Authority.
| ||||||
6 | (g) Within 6 months of the end of each fiscal year, the | ||||||
7 | Authority shall determine: | ||||||
8 | (i) whether
the aggregate of all system generated | ||||||
9 | revenues for public transportation
in the metropolitan | ||||||
10 | region which is provided by, or under grant or purchase
of | ||||||
11 | service contracts with, the Service Boards equals 50% of | ||||||
12 | the aggregate
of all costs of providing such public | ||||||
13 | transportation. "System generated
revenues" include all | ||||||
14 | the proceeds of fares and charges for services provided,
| ||||||
15 | contributions received in connection with public | ||||||
16 | transportation from units
of local government other than | ||||||
17 | the Authority, except for contributions received by the | ||||||
18 | Chicago Transit Authority from a real estate transfer tax | ||||||
19 | imposed under subsection (i) of Section 8-3-19 of the | ||||||
20 | Illinois Municipal Code, and from the State pursuant
to | ||||||
21 | subsection (i) of Section 2705-305 of the Department of | ||||||
22 | Transportation Law, and all other revenues properly | ||||||
23 | included consistent
with generally accepted accounting | ||||||
24 | principles but may not include: the proceeds
from any | ||||||
25 | borrowing, and, beginning with the 2007 fiscal year, all | ||||||
26 | revenues and receipts, including but not limited to fares |
| |||||||
| |||||||
1 | and grants received from the federal, State or any unit of | ||||||
2 | local government or other entity, derived from providing | ||||||
3 | ADA paratransit service pursuant to Section 2.30 of the | ||||||
4 | Regional Transportation Authority Act. "Costs" include all | ||||||
5 | items properly included as
operating costs consistent with | ||||||
6 | generally accepted accounting principles,
including | ||||||
7 | administrative costs, but do not include: depreciation; | ||||||
8 | payment
of principal and interest on bonds, notes or other | ||||||
9 | evidences of obligations
for borrowed money of the | ||||||
10 | Authority; payments with respect to public
transportation | ||||||
11 | facilities made pursuant to subsection (b) of Section 2.20;
| ||||||
12 | any payments with respect to rate protection contracts, | ||||||
13 | credit
enhancements or liquidity agreements made under | ||||||
14 | Section 4.14; any other
cost as to which it is reasonably | ||||||
15 | expected that a cash
expenditure will not be made; costs | ||||||
16 | for passenger
security including grants, contracts, | ||||||
17 | personnel, equipment and
administrative expenses, except | ||||||
18 | in the case of the Chicago Transit
Authority, in which case | ||||||
19 | the term does not include costs spent annually by
that | ||||||
20 | entity for protection against crime as required by Section | ||||||
21 | 27a of the
Metropolitan Transit Authority Act; the costs of | ||||||
22 | Debt Service paid by the Chicago Transit Authority, as | ||||||
23 | defined in Section 12c of the Metropolitan Transit | ||||||
24 | Authority Act, or bonds or notes issued pursuant to that | ||||||
25 | Section; the payment by the Commuter Rail Division of debt | ||||||
26 | service on bonds issued pursuant to Section 3B.09; expenses |
| |||||||
| |||||||
1 | incurred by the Suburban Bus Division for the cost of new | ||||||
2 | public transportation services funded from grants pursuant | ||||||
3 | to Section 2.01e of this Act for a period of 2 years from | ||||||
4 | the date of initiation of each such service; costs as | ||||||
5 | exempted by the Board for
projects pursuant to Section 2.09 | ||||||
6 | of this Act; or, beginning with the 2007 fiscal year, | ||||||
7 | expenses related to providing ADA paratransit service | ||||||
8 | pursuant to Section 2.30 of the Regional Transportation | ||||||
9 | Authority Act; or in fiscal years 2008 through 2012 | ||||||
10 | inclusive, costs in the amount of $200,000,000 in fiscal | ||||||
11 | year 2008, reducing by $40,000,000 in each fiscal year | ||||||
12 | thereafter until this exemption is eliminated. If said | ||||||
13 | system generated
revenues are less than 50% of said costs, | ||||||
14 | the Board shall remit an amount
equal to the amount of the | ||||||
15 | deficit to the State. The Treasurer shall
deposit any such | ||||||
16 | payment in the Road Fund; and
| ||||||
17 | (ii) whether, beginning with the 2007 fiscal year, the | ||||||
18 | aggregate of all fares charged and received for ADA | ||||||
19 | paratransit services equals the system generated ADA | ||||||
20 | paratransit services revenue recovery ratio percentage of | ||||||
21 | the aggregate of all costs of providing such ADA | ||||||
22 | paratransit services.
| ||||||
23 | (h) If the Authority makes any payment to the State under | ||||||
24 | paragraph (g),
the Authority shall reduce the amount provided | ||||||
25 | to a Service Board from funds
transferred under paragraph (a) | ||||||
26 | in proportion to the amount by which
that Service Board failed |
| |||||||
| |||||||
1 | to meet its required system generated revenues
recovery ratio. | ||||||
2 | A Service Board which is affected by a reduction in funds
under | ||||||
3 | this paragraph shall submit to the Authority concurrently with | ||||||
4 | its
next due quarterly report a revised budget incorporating | ||||||
5 | the reduction in
funds. The revised budget must meet the | ||||||
6 | criteria specified in clauses (i)
through (vi) of Section | ||||||
7 | 4.11(b)(2). The Board shall review and act on the
revised | ||||||
8 | budget as provided in Section 4.11(b)(3).
| ||||||
9 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
10 | 101-10, eff. 6-5-19.)
| ||||||
11 | ARTICLE 25. SURPLUS PROPERTY | ||||||
12 | Section 25-5. The Department of Transportation Law of the
| ||||||
13 | Civil Administrative Code of Illinois is amended by changing | ||||||
14 | Section 2705-575 as follows:
| ||||||
15 | (20 ILCS 2705/2705-575) (was 20 ILCS 2705/49.28)
| ||||||
16 | Sec. 2705-575. Sale of used vehicles. Whenever the | ||||||
17 | Department has deemed a vehicle shall be replaced, it shall | ||||||
18 | notify the Division of Property Control of the Department of | ||||||
19 | Central Management Services and the Division of Vehicles of the | ||||||
20 | Department of Central Management Services for potential | ||||||
21 | reallocation of the vehicle to another State agency through | ||||||
22 | inter-agency transfer per standard fleet vehicle allocation | ||||||
23 | procedures. If the vehicle is not re-allocated for use into the |
| |||||||
| |||||||
1 | State fleet or agencies by the Division of Property Control or | ||||||
2 | the Division of Vehicles of the Department of Central | ||||||
3 | Management Services, the Department shall make the vehicle | ||||||
4 | available to those units of local
government that have | ||||||
5 | previously
requested the notification and provide them the | ||||||
6 | opportunity to purchase the vehicle through a sealed bid sale . | ||||||
7 | Any proceeds from the sale of the vehicles pursuant to this | ||||||
8 | Section to
units of local government shall be deposited in the | ||||||
9 | Road Fund. The term
"vehicle" as used in this Section is | ||||||
10 | defined to include
passenger automobiles, light duty
trucks, | ||||||
11 | heavy duty trucks, and other self-propelled motorized | ||||||
12 | equipment in excess of 25 horsepower and attachments.
| ||||||
13 | (Source: P.A. 97-42, eff. 1-1-12; 98-721, eff. 7-16-14.)
| ||||||
14 | (30 ILCS 105/5.107 rep.)
| ||||||
15 | Section 25-10. The State Finance Act is amended by | ||||||
16 | repealing Section 5.107.
| ||||||
17 | Section 25-15. The State Finance Act is amended by changing | ||||||
18 | Sections 6p-3 and 8.8a as follows:
| ||||||
19 | (30 ILCS 105/6p-3) (from Ch. 127, par. 142p3)
| ||||||
20 | Sec. 6p-3.
(a) The State Surplus Property Revolving Fund | ||||||
21 | shall be initially
financed by a transfer of funds from the | ||||||
22 | General Revenue Fund. All Thereafter
all fees and other monies | ||||||
23 | received by the Department of Central Management
Services from |
| |||||||
| |||||||
1 | the sale or transfer of surplus or transferable property | ||||||
2 | pursuant
to the State Property Control Act and the Federal | ||||||
3 | Surplus Property Act "State Property Control Act" and "An Act | ||||||
4 | to create and establish
a State Agency for Federal Surplus | ||||||
5 | Property, to prescribe its powers, duties
and functions", | ||||||
6 | approved August 2, 1965, as amended, shall be paid into
the | ||||||
7 | State Surplus Property Revolving Fund until June 30, 2020, and | ||||||
8 | shall be paid into the General Revenue Fund beginning July 1, | ||||||
9 | 2020 . | ||||||
10 | Except as provided in
paragraph (e) of this Section, the | ||||||
11 | money in this fund shall be used by the
Department of Central | ||||||
12 | Management Services as reimbursement for expenditures
incurred | ||||||
13 | in relation to the sale of surplus or transferable property.
| ||||||
14 | (b) (Blank). If at the end of the lapse period the balance | ||||||
15 | in the State Surplus
Property Revolving Fund exceeds the amount | ||||||
16 | of $1,000,000, all monies in
excess of that amount shall be | ||||||
17 | transferred and deposited into the
General Revenue Fund.
| ||||||
18 | (c) Provided, however, that the fund established by this | ||||||
19 | Section shall
contain a separate account for the deposit of all | ||||||
20 | proceeds resulting from
the sale of Federal surplus property, | ||||||
21 | and the proceeds of this separate
account shall be used solely | ||||||
22 | to reimburse the Department of Central
Management Services for | ||||||
23 | expenditures incurred in relation to the sale of
Federal | ||||||
24 | surplus property.
| ||||||
25 | (d) Any funds on deposit in the State Agency for Surplus | ||||||
26 | Property
Utilization Fund on the effective date of this |
| |||||||
| |||||||
1 | amendatory Act of 1983 shall
be transferred to the Federal | ||||||
2 | account of the State Surplus Property
Revolving Fund.
| ||||||
3 | (e) (Blank).
| ||||||
4 | (f) Notwithstanding any other provision of law to the | ||||||
5 | contrary, and in addition to any other transfers that may be | ||||||
6 | provided by law, on July 1, 2020, or after sufficient moneys | ||||||
7 | have been received in the State Surplus Property Revolving Fund | ||||||
8 | to pay all Fiscal Year 2020 obligations payable from the Fund, | ||||||
9 | whichever is later, the State Comptroller shall direct and the | ||||||
10 | State Treasurer shall transfer the remaining balance from the | ||||||
11 | State Surplus Property Revolving Fund into the General Revenue | ||||||
12 | Fund. Upon completion of the transfer, any future deposits due | ||||||
13 | to the State Surplus Property Revolving Fund, and any | ||||||
14 | outstanding obligations or liabilities of that Fund, shall pass | ||||||
15 | to the General Revenue Fund. | ||||||
16 | (Source: P.A. 99-933, eff. 1-27-17.)
| ||||||
17 | (30 ILCS 105/8.8a) (from Ch. 127, par. 144.8a)
| ||||||
18 | Sec. 8.8a.
Appropriations for the sale or transfer of | ||||||
19 | surplus or
transferable property by the Department of Central | ||||||
20 | Management Services,
and for all other expenses incident to the | ||||||
21 | handling, transportation,
maintenance and storage of such | ||||||
22 | surplus property, including personal
services and contractual | ||||||
23 | services connected therewith and for expenses
incident to the | ||||||
24 | establishment and operation of wastepaper recycling programs
| ||||||
25 | by the Department, are payable from the State Surplus Property |
| |||||||
| |||||||
1 | Revolving Fund through the end of State fiscal year 2020, and | ||||||
2 | shall be payable from the General Revenue Fund beginning in | ||||||
3 | State fiscal year 2021 .
| ||||||
4 | (Source: P.A. 85-1197.)
| ||||||
5 | Section 25-20. The State Property Control Act is amended by | ||||||
6 | changing Section 7b as follows:
| ||||||
7 | (30 ILCS 605/7b)
| ||||||
8 | Sec. 7b. Maintenance and operation of State Police | ||||||
9 | vehicles. All proceeds received by the Department
of Central | ||||||
10 | Management Services under this Act from the sale of vehicles
| ||||||
11 | operated
by the Department of State Police , except for a $500 | ||||||
12 | handling fee
to be
retained by the Department of Central | ||||||
13 | Management Services for each vehicle
sold, shall be deposited
| ||||||
14 | into the State Police Vehicle Maintenance Fund.
However, in | ||||||
15 | lieu of the $500 handling fee as provided by this paragraph, | ||||||
16 | the
Department of Central
Management Services shall retain all | ||||||
17 | proceeds from the sale of any vehicle for
which $500 or a | ||||||
18 | lesser amount is collected.
| ||||||
19 | The State Police Vehicle Maintenance Fund is created as a | ||||||
20 | special fund in the
State treasury. All moneys in the State | ||||||
21 | Police Vehicle Maintenance Fund, subject to
appropriation, | ||||||
22 | shall be used by the Department of State Police for the | ||||||
23 | maintenance and operation of vehicles for
that Department.
| ||||||
24 | (Source: P.A. 94-839, eff. 6-6-06.)
|
| |||||||
| |||||||
1 | Section 25-25. The Illinois Solid Waste Management Act is | ||||||
2 | amended by changing Section 3 as follows:
| ||||||
3 | (415 ILCS 20/3) (from Ch. 111 1/2, par. 7053)
| ||||||
4 | Sec. 3. State agency materials recycling program.
| ||||||
5 | (a) All State agencies responsible for the maintenance of | ||||||
6 | public lands in
the State shall, to the maximum extent | ||||||
7 | feasible, use compost materials in all land maintenance
| ||||||
8 | activities which are to be paid with public funds.
| ||||||
9 | (a-5) All State agencies responsible for the maintenance of | ||||||
10 | public lands in the State shall review its procurement | ||||||
11 | specifications and policies to determine (1) if incorporating | ||||||
12 | compost materials will help reduce stormwater run-off and | ||||||
13 | increase infiltration of moisture in land maintenance | ||||||
14 | activities and (2) the current recycled content usage and | ||||||
15 | potential for additional recycled content usage by the Agency | ||||||
16 | in land maintenance activities and report to the General | ||||||
17 | Assembly by December 15, 2015. | ||||||
18 | (b) The Department of Central Management Services, in | ||||||
19 | coordination
with the Department of Commerce and Economic | ||||||
20 | Opportunity, shall implement
waste reduction programs, | ||||||
21 | including source separation and collection, for
office | ||||||
22 | wastepaper, corrugated containers, newsprint and mixed paper, | ||||||
23 | in all
State buildings as appropriate and feasible. Such waste | ||||||
24 | reduction programs
shall be designed to achieve waste |
| |||||||
| |||||||
1 | reductions of at least 25% of
all such waste by December 31, | ||||||
2 | 1995, and at least 50% of all such waste by
December 31, 2000. | ||||||
3 | Any source separation and collection program
shall include, at | ||||||
4 | a minimum, procedures for collecting and storing
recyclable | ||||||
5 | materials, bins or containers for storing materials, and
| ||||||
6 | contractual or other arrangements with buyers of recyclable | ||||||
7 | materials. If
market conditions so warrant, the Department of | ||||||
8 | Central Management
Services, in coordination with the | ||||||
9 | Department of Commerce and Economic Opportunity, may modify | ||||||
10 | programs developed pursuant to this Section.
| ||||||
11 | The Department of Commerce and Community Affairs (now | ||||||
12 | Department of Commerce and Economic Opportunity) shall conduct | ||||||
13 | waste
categorization studies of all State facilities for | ||||||
14 | calendar years 1991,
1995 and 2000. Such studies shall be | ||||||
15 | designed to assist the Department of
Central Management | ||||||
16 | Services to achieve the waste reduction goals
established in | ||||||
17 | this subsection.
| ||||||
18 | (c) Each State agency shall, upon consultation with the | ||||||
19 | Department of
Commerce and Economic Opportunity,
periodically | ||||||
20 | review its procurement procedures and specifications related
| ||||||
21 | to the purchase of products or supplies. Such procedures and
| ||||||
22 | specifications shall be modified as necessary to require the | ||||||
23 | procuring
agency to seek out products and supplies that contain | ||||||
24 | recycled materials,
and to ensure that purchased products or | ||||||
25 | supplies are reusable, durable or
made from recycled materials | ||||||
26 | whenever economically and practically
feasible. In choosing |
| |||||||
| |||||||
1 | among products or supplies that contain recycled
material, | ||||||
2 | consideration shall be given to products and supplies with the
| ||||||
3 | highest recycled material content that is consistent with the | ||||||
4 | effective and
efficient use of the product or supply.
| ||||||
5 | (d) Wherever economically and practically feasible, the | ||||||
6 | Department of
Central Management Services shall procure | ||||||
7 | recycled paper and paper products
as follows:
| ||||||
8 | (1) Beginning July 1, 1989, at least 10% of the
total | ||||||
9 | dollar value of paper and paper products purchased by
the | ||||||
10 | Department of Central Management Services shall be
| ||||||
11 | recycled paper and paper products.
| ||||||
12 | (2) Beginning July 1, 1992, at least 25% of the
total | ||||||
13 | dollar value of paper and paper products purchased by
the | ||||||
14 | Department of Central Management Services shall be
| ||||||
15 | recycled paper and paper products.
| ||||||
16 | (3) Beginning July 1, 1996, at least
40% of the total | ||||||
17 | dollar value of paper and paper products
purchased by the | ||||||
18 | Department of Central Management Services shall be
| ||||||
19 | recycled paper and paper products.
| ||||||
20 | (4) Beginning July 1, 2000, at least 50% of the total | ||||||
21 | dollar value of
paper and paper products purchased by the | ||||||
22 | Department of Central Management
Services shall be | ||||||
23 | recycled paper and paper products.
| ||||||
24 | (e) Paper and paper products purchased from private vendors
| ||||||
25 | pursuant to printing contracts are not considered paper | ||||||
26 | products for the
purposes of subsection (d). However, the |
| |||||||
| |||||||
1 | Department of Central Management
Services shall report to the | ||||||
2 | General Assembly on an annual
basis the total dollar value of | ||||||
3 | printing contracts awarded to private
sector vendors that | ||||||
4 | included the use of recycled paper.
| ||||||
5 | (f)(1) Wherever economically and practically feasible, | ||||||
6 | the recycled paper
and paper products referred to in | ||||||
7 | subsection (d) shall contain postconsumer
or recovered | ||||||
8 | paper materials as specified by paper category in this | ||||||
9 | subsection:
| ||||||
10 | (i) Recycled high grade printing and writing paper | ||||||
11 | shall contain at
least 50% recovered paper material. | ||||||
12 | Such recovered paper material, until
July 1, 1994, | ||||||
13 | shall consist of at least 20% deinked stock or | ||||||
14 | postconsumer
material; and beginning July 1, 1994, | ||||||
15 | shall consist of at least 25%
deinked stock or | ||||||
16 | postconsumer material; and beginning July 1, 1996, | ||||||
17 | shall
consist of at least 30% deinked stock or | ||||||
18 | postconsumer material; and
beginning July 1, 1998, | ||||||
19 | shall consist of at least 40% deinked stock or
| ||||||
20 | postconsumer material; and beginning July 1, 2000, | ||||||
21 | shall consist of at
least 50% deinked stock or | ||||||
22 | postconsumer material.
| ||||||
23 | (ii) Recycled tissue products, until July 1, 1994, | ||||||
24 | shall contain at
least 25% postconsumer material; and | ||||||
25 | beginning July 1, 1994, shall contain
at least 30% | ||||||
26 | postconsumer material; and beginning July 1, 1996, |
| |||||||
| |||||||
1 | shall
contain at least 35% postconsumer material; and | ||||||
2 | beginning July 1, 1998,
shall contain at least 40% | ||||||
3 | postconsumer material; and beginning July 1,
2000, | ||||||
4 | shall contain at least 45% postconsumer material.
| ||||||
5 | (iii) Recycled newsprint, until July 1, 1994, | ||||||
6 | shall contain at least
40% postconsumer material; and | ||||||
7 | beginning July 1, 1994, shall contain at
least 50% | ||||||
8 | postconsumer material; and beginning July 1, 1996, | ||||||
9 | shall contain
at least 60% postconsumer material; and | ||||||
10 | beginning July 1, 1998, shall
contain at least 70% | ||||||
11 | postconsumer material; and beginning July 1, 2000,
| ||||||
12 | shall contain at least 80% postconsumer material.
| ||||||
13 | (iv) Recycled unbleached packaging, until July 1, | ||||||
14 | 1994, shall
contain at least 35% postconsumer | ||||||
15 | material; and beginning July 1, 1994,
shall contain at | ||||||
16 | least 40% postconsumer material; and beginning July 1,
| ||||||
17 | 1996, shall contain at least 45% postconsumer | ||||||
18 | material; and beginning July
1, 1998, shall contain at | ||||||
19 | least 50% postconsumer material; and beginning
July 1, | ||||||
20 | 2000, shall contain at least 55% postconsumer | ||||||
21 | material.
| ||||||
22 | (v) Recycled paperboard, until July 1, 1994, shall | ||||||
23 | contain at least
80% postconsumer material; and | ||||||
24 | beginning July 1, 1994, shall contain at
least 85% | ||||||
25 | postconsumer material; and beginning July 1, 1996, | ||||||
26 | shall contain
at least 90% postconsumer material; and |
| |||||||
| |||||||
1 | beginning July 1, 1998, shall
contain at least 95% | ||||||
2 | postconsumer material.
| ||||||
3 | (2) For the purposes of this Section, "postconsumer | ||||||
4 | material" includes:
| ||||||
5 | (i) paper, paperboard, and fibrous wastes from | ||||||
6 | retail stores, office
buildings, homes, and so forth, | ||||||
7 | after the waste has passed through its end
usage as a | ||||||
8 | consumer item, including used corrugated boxes, old | ||||||
9 | newspapers,
mixed waste paper, tabulating cards, and | ||||||
10 | used cordage; and
| ||||||
11 | (ii) all paper, paperboard, and fibrous wastes | ||||||
12 | that are diverted or
separated from the municipal solid | ||||||
13 | waste stream.
| ||||||
14 | (3) For the purposes of this Section, "recovered paper | ||||||
15 | material" includes:
| ||||||
16 | (i) postconsumer material;
| ||||||
17 | (ii) dry paper and paperboard waste generated | ||||||
18 | after completion of the
papermaking process (that is, | ||||||
19 | those manufacturing operations up to and
including the | ||||||
20 | cutting and trimming of the paper machine reel into | ||||||
21 | smaller
rolls or rough sheets), including envelope | ||||||
22 | cuttings, bindery trimmings, and
other paper and | ||||||
23 | paperboard waste resulting from printing, cutting,
| ||||||
24 | forming, and other converting operations, or from bag, | ||||||
25 | box and carton
manufacturing, and butt rolls, mill | ||||||
26 | wrappers, and rejected unused stock; and
|
| |||||||
| |||||||
1 | (iii) finished paper and paperboard from obsolete | ||||||
2 | inventories of
paper and paperboard manufacturers, | ||||||
3 | merchants, wholesalers, dealers,
printers, converters, | ||||||
4 | or others.
| ||||||
5 | (g) The Department of Central Management Services may
adopt | ||||||
6 | regulations to carry out the provisions and
purposes of this | ||||||
7 | Section.
| ||||||
8 | (h) Every State agency shall, in its procurement documents, | ||||||
9 | specify
that, whenever economically and practically feasible, | ||||||
10 | a product to be
procured must consist, wholly or in part, of | ||||||
11 | recycled materials, or be
recyclable or reusable in whole or in | ||||||
12 | part. When applicable, if state
guidelines are not already | ||||||
13 | prescribed, State agencies shall follow USEPA
guidelines for | ||||||
14 | federal procurement.
| ||||||
15 | (i) All State agencies shall cooperate with the Department | ||||||
16 | of Central
Management Services in carrying out this Section. | ||||||
17 | The Department of
Central Management Services may enter into | ||||||
18 | cooperative purchasing
agreements with other governmental | ||||||
19 | units in order to obtain volume
discounts, or for other reasons | ||||||
20 | in accordance with the Governmental Joint
Purchasing Act, or in | ||||||
21 | accordance with the Intergovernmental Cooperation Act
if | ||||||
22 | governmental units of other states or the federal government | ||||||
23 | are involved.
| ||||||
24 | (j) The Department of Central Management Services shall | ||||||
25 | submit an annual
report to the General Assembly concerning its | ||||||
26 | implementation of the
State's collection and recycled paper |
| |||||||
| |||||||
1 | procurement programs. This report
shall include a description | ||||||
2 | of the actions that the Department of Central
Management | ||||||
3 | Services has taken in the previous fiscal year to implement | ||||||
4 | this
Section. This report shall be submitted on or before | ||||||
5 | November 1 of each year.
| ||||||
6 | (k) The Department of Central Management Services, in
| ||||||
7 | cooperation with all other appropriate departments and | ||||||
8 | agencies of the
State, shall institute whenever economically | ||||||
9 | and practically feasible the
use of re-refined motor oil in all | ||||||
10 | State-owned motor vehicles and the use
of remanufactured and | ||||||
11 | retread tires whenever such use is practical,
beginning no | ||||||
12 | later than July 1, 1992.
| ||||||
13 | (l) (Blank).
| ||||||
14 | (m) The Department of Central Management Services, in | ||||||
15 | coordination with
the Department of Commerce and Community | ||||||
16 | Affairs (now Department of Commerce and Economic Opportunity), | ||||||
17 | has implemented an aluminum
can recycling program in all State | ||||||
18 | buildings within 270 days of the effective
date of this | ||||||
19 | amendatory Act of 1997. The program provides for (1) the
| ||||||
20 | collection and storage of used aluminum cans in bins or other | ||||||
21 | appropriate
containers made reasonably available to occupants | ||||||
22 | and visitors of State
buildings and (2) the sale of used | ||||||
23 | aluminum cans to buyers of recyclable
materials.
| ||||||
24 | Proceeds from the sale of used aluminum cans shall be | ||||||
25 | deposited into I-CYCLE
accounts maintained in the Facilities | ||||||
26 | Management State Surplus Property Revolving Fund and, subject
|
| |||||||
| |||||||
1 | to appropriation, shall be used by the Department of Central | ||||||
2 | Management
Services and any other State agency to offset the | ||||||
3 | costs of implementing the
aluminum can recycling program under | ||||||
4 | this Section.
| ||||||
5 | All State agencies having an aluminum can recycling program | ||||||
6 | in place shall
continue with their current plan. If a State | ||||||
7 | agency has an existing recycling
program in place, proceeds | ||||||
8 | from the aluminum can recycling program may be
retained and | ||||||
9 | distributed pursuant to that program, otherwise all revenue
| ||||||
10 | resulting from these programs shall be forwarded to Central | ||||||
11 | Management
Services, I-CYCLE for placement into the | ||||||
12 | appropriate account within the Facilities Management State
| ||||||
13 | Surplus Property Revolving Fund, minus any operating costs | ||||||
14 | associated with the
program.
| ||||||
15 | (Source: P.A. 99-34, eff. 7-14-15; 99-543, eff. 1-1-17 .)
| ||||||
16 | ARTICLE 30. HUMAN NEEDS | ||||||
17 | Section 30-5. The Illinois Public Aid Code is amended by | ||||||
18 | changing Sections 5-5.4 and 5H-4 and by adding Section 12-4.53 | ||||||
19 | as follows:
| ||||||
20 | (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
| ||||||
21 | Sec. 5-5.4. Standards of Payment - Department of Healthcare | ||||||
22 | and Family Services.
The Department of Healthcare and Family | ||||||
23 | Services shall develop standards of payment of
nursing facility |
| |||||||
| |||||||
1 | and ICF/DD services in facilities providing such services
under | ||||||
2 | this Article which:
| ||||||
3 | (1) Provide for the determination of a facility's payment
| ||||||
4 | for nursing facility or ICF/DD services on a prospective basis.
| ||||||
5 | The amount of the payment rate for all nursing facilities | ||||||
6 | certified by the
Department of Public Health under the ID/DD | ||||||
7 | Community Care Act or the Nursing Home Care Act as Intermediate
| ||||||
8 | Care for the Developmentally Disabled facilities, Long Term | ||||||
9 | Care for Under Age
22 facilities, Skilled Nursing facilities, | ||||||
10 | or Intermediate Care facilities
under the
medical assistance | ||||||
11 | program shall be prospectively established annually on the
| ||||||
12 | basis of historical, financial, and statistical data | ||||||
13 | reflecting actual costs
from prior years, which shall be | ||||||
14 | applied to the current rate year and updated
for inflation, | ||||||
15 | except that the capital cost element for newly constructed
| ||||||
16 | facilities shall be based upon projected budgets. The annually | ||||||
17 | established
payment rate shall take effect on July 1 in 1984 | ||||||
18 | and subsequent years. No rate
increase and no
update for | ||||||
19 | inflation shall be provided on or after July 1, 1994, unless | ||||||
20 | specifically provided for in this
Section.
The changes made by | ||||||
21 | Public Act 93-841
extending the duration of the prohibition | ||||||
22 | against a rate increase or update for inflation are effective | ||||||
23 | retroactive to July 1, 2004.
| ||||||
24 | For facilities licensed by the Department of Public Health | ||||||
25 | under the Nursing
Home Care Act as Intermediate Care for the | ||||||
26 | Developmentally Disabled facilities
or Long Term Care for Under |
| |||||||
| |||||||
1 | Age 22 facilities, the rates taking effect on July
1, 1998 | ||||||
2 | shall include an increase of 3%. For facilities licensed by the
| ||||||
3 | Department of Public Health under the Nursing Home Care Act as | ||||||
4 | Skilled Nursing
facilities or Intermediate Care facilities, | ||||||
5 | the rates taking effect on July 1,
1998 shall include an | ||||||
6 | increase of 3% plus $1.10 per resident-day, as defined by
the | ||||||
7 | Department. For facilities licensed by the Department of Public | ||||||
8 | Health under the Nursing Home Care Act as Intermediate Care | ||||||
9 | Facilities for the Developmentally Disabled or Long Term Care | ||||||
10 | for Under Age 22 facilities, the rates taking effect on January | ||||||
11 | 1, 2006 shall include an increase of 3%.
For facilities | ||||||
12 | licensed by the Department of Public Health under the Nursing | ||||||
13 | Home Care Act as Intermediate Care Facilities for the | ||||||
14 | Developmentally Disabled or Long Term Care for Under Age 22 | ||||||
15 | facilities, the rates taking effect on January 1, 2009 shall | ||||||
16 | include an increase sufficient to provide a $0.50 per hour wage | ||||||
17 | increase for non-executive staff. For facilities licensed by | ||||||
18 | the Department of Public Health under the ID/DD Community Care | ||||||
19 | Act as ID/DD Facilities the rates taking effect within 30 days | ||||||
20 | after July 6, 2017 (the effective date of Public Act 100-23) | ||||||
21 | shall include an increase sufficient to provide a $0.75 per | ||||||
22 | hour wage increase for non-executive staff. The Department | ||||||
23 | shall adopt rules, including emergency rules under subsection | ||||||
24 | (y) of Section 5-45 of the Illinois Administrative Procedure | ||||||
25 | Act, to implement the provisions of this paragraph. For | ||||||
26 | facilities licensed by the Department of Public Health under |
| |||||||
| |||||||
1 | the ID/DD Community Care Act as ID/DD Facilities and under the | ||||||
2 | MC/DD Act as MC/DD Facilities, the rates taking effect within | ||||||
3 | 30 days after the effective date of this amendatory Act of the | ||||||
4 | 100th General Assembly shall include an increase sufficient to | ||||||
5 | provide a $0.50 per hour wage increase for non-executive | ||||||
6 | front-line personnel, including, but not limited to, direct | ||||||
7 | support persons, aides, front-line supervisors, qualified | ||||||
8 | intellectual disabilities professionals, nurses, and | ||||||
9 | non-administrative support staff. The Department shall adopt | ||||||
10 | rules, including emergency rules under subsection (bb) of | ||||||
11 | Section 5-45 of the Illinois Administrative Procedure Act, to | ||||||
12 | implement the provisions of this paragraph. | ||||||
13 | For facilities licensed by the Department of Public Health | ||||||
14 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
15 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
16 | Age 22 facilities, the rates taking
effect on July 1, 1999 | ||||||
17 | shall include an increase of 1.6% plus $3.00 per
resident-day, | ||||||
18 | as defined by the Department. For facilities licensed by the
| ||||||
19 | Department of Public Health under the Nursing Home Care Act as | ||||||
20 | Skilled Nursing
facilities or Intermediate Care facilities, | ||||||
21 | the rates taking effect on July 1,
1999 shall include an | ||||||
22 | increase of 1.6% and, for services provided on or after
October | ||||||
23 | 1, 1999, shall be increased by $4.00 per resident-day, as | ||||||
24 | defined by
the Department.
| ||||||
25 | For facilities licensed by the Department of Public Health | ||||||
26 | under the
Nursing Home Care Act as Intermediate Care for the |
| |||||||
| |||||||
1 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
2 | Age 22 facilities, the rates taking
effect on July 1, 2000 | ||||||
3 | shall include an increase of 2.5% per resident-day,
as defined | ||||||
4 | by the Department. For facilities licensed by the Department of
| ||||||
5 | Public Health under the Nursing Home Care Act as Skilled | ||||||
6 | Nursing facilities or
Intermediate Care facilities, the rates | ||||||
7 | taking effect on July 1, 2000 shall
include an increase of 2.5% | ||||||
8 | per resident-day, as defined by the Department.
| ||||||
9 | For facilities licensed by the Department of Public Health | ||||||
10 | under the
Nursing Home Care Act as skilled nursing facilities | ||||||
11 | or intermediate care
facilities, a new payment methodology must | ||||||
12 | be implemented for the nursing
component of the rate effective | ||||||
13 | July 1, 2003. The Department of Public Aid
(now Healthcare and | ||||||
14 | Family Services) shall develop the new payment methodology | ||||||
15 | using the Minimum Data Set
(MDS) as the instrument to collect | ||||||
16 | information concerning nursing home
resident condition | ||||||
17 | necessary to compute the rate. The Department
shall develop the | ||||||
18 | new payment methodology to meet the unique needs of
Illinois | ||||||
19 | nursing home residents while remaining subject to the | ||||||
20 | appropriations
provided by the General Assembly.
A transition | ||||||
21 | period from the payment methodology in effect on June 30, 2003
| ||||||
22 | to the payment methodology in effect on July 1, 2003 shall be | ||||||
23 | provided for a
period not exceeding 3 years and 184 days after | ||||||
24 | implementation of the new payment
methodology as follows:
| ||||||
25 | (A) For a facility that would receive a lower
nursing | ||||||
26 | component rate per patient day under the new system than |
| |||||||
| |||||||
1 | the facility
received
effective on the date immediately | ||||||
2 | preceding the date that the Department
implements the new | ||||||
3 | payment methodology, the nursing component rate per | ||||||
4 | patient
day for the facility
shall be held at
the level in | ||||||
5 | effect on the date immediately preceding the date that the
| ||||||
6 | Department implements the new payment methodology until a | ||||||
7 | higher nursing
component rate of
reimbursement is achieved | ||||||
8 | by that
facility.
| ||||||
9 | (B) For a facility that would receive a higher nursing | ||||||
10 | component rate per
patient day under the payment | ||||||
11 | methodology in effect on July 1, 2003 than the
facility | ||||||
12 | received effective on the date immediately preceding the | ||||||
13 | date that the
Department implements the new payment | ||||||
14 | methodology, the nursing component rate
per patient day for | ||||||
15 | the facility shall be adjusted.
| ||||||
16 | (C) Notwithstanding paragraphs (A) and (B), the | ||||||
17 | nursing component rate per
patient day for the facility | ||||||
18 | shall be adjusted subject to appropriations
provided by the | ||||||
19 | General Assembly.
| ||||||
20 | For facilities licensed by the Department of Public Health | ||||||
21 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
22 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
23 | Age 22 facilities, the rates taking
effect on March 1, 2001 | ||||||
24 | shall include a statewide increase of 7.85%, as
defined by the | ||||||
25 | Department.
| ||||||
26 | Notwithstanding any other provision of this Section, for |
| |||||||
| |||||||
1 | facilities licensed by the Department of Public Health under | ||||||
2 | the
Nursing Home Care Act as skilled nursing facilities or | ||||||
3 | intermediate care
facilities, except facilities participating | ||||||
4 | in the Department's demonstration program pursuant to the | ||||||
5 | provisions of Title 77, Part 300, Subpart T of the Illinois | ||||||
6 | Administrative Code, the numerator of the ratio used by the | ||||||
7 | Department of Healthcare and Family Services to compute the | ||||||
8 | rate payable under this Section using the Minimum Data Set | ||||||
9 | (MDS) methodology shall incorporate the following annual | ||||||
10 | amounts as the additional funds appropriated to the Department | ||||||
11 | specifically to pay for rates based on the MDS nursing | ||||||
12 | component methodology in excess of the funding in effect on | ||||||
13 | December 31, 2006: | ||||||
14 | (i) For rates taking effect January 1, 2007, | ||||||
15 | $60,000,000. | ||||||
16 | (ii) For rates taking effect January 1, 2008, | ||||||
17 | $110,000,000. | ||||||
18 | (iii) For rates taking effect January 1, 2009, | ||||||
19 | $194,000,000. | ||||||
20 | (iv) For rates taking effect April 1, 2011, or the | ||||||
21 | first day of the month that begins at least 45 days after | ||||||
22 | the effective date of this amendatory Act of the 96th | ||||||
23 | General Assembly, $416,500,000 or an amount as may be | ||||||
24 | necessary to complete the transition to the MDS methodology | ||||||
25 | for the nursing component of the rate. Increased payments | ||||||
26 | under this item (iv) are not due and payable, however, |
| |||||||
| |||||||
1 | until (i) the methodologies described in this paragraph are | ||||||
2 | approved by the federal government in an appropriate State | ||||||
3 | Plan amendment and (ii) the assessment imposed by Section | ||||||
4 | 5B-2 of this Code is determined to be a permissible tax | ||||||
5 | under Title XIX of the Social Security Act. | ||||||
6 | Notwithstanding any other provision of this Section, for | ||||||
7 | facilities licensed by the Department of Public Health under | ||||||
8 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
9 | intermediate care facilities, the support component of the | ||||||
10 | rates taking effect on January 1, 2008 shall be computed using | ||||||
11 | the most recent cost reports on file with the Department of | ||||||
12 | Healthcare and Family Services no later than April 1, 2005, | ||||||
13 | updated for inflation to January 1, 2006. | ||||||
14 | For facilities licensed by the Department of Public Health | ||||||
15 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
16 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
17 | Age 22 facilities, the rates taking
effect on April 1, 2002 | ||||||
18 | shall include a statewide increase of 2.0%, as
defined by the | ||||||
19 | Department.
This increase terminates on July 1, 2002;
beginning | ||||||
20 | July 1, 2002 these rates are reduced to the level of the rates
| ||||||
21 | in effect on March 31, 2002, as defined by the Department.
| ||||||
22 | For facilities licensed by the Department of Public Health | ||||||
23 | under the
Nursing Home Care Act as skilled nursing facilities | ||||||
24 | or intermediate care
facilities, the rates taking effect on | ||||||
25 | July 1, 2001 shall be computed using the most recent cost | ||||||
26 | reports
on file with the Department of Public Aid no later than |
| |||||||
| |||||||
1 | April 1, 2000,
updated for inflation to January 1, 2001. For | ||||||
2 | rates effective July 1, 2001
only, rates shall be the greater | ||||||
3 | of the rate computed for July 1, 2001
or the rate effective on | ||||||
4 | June 30, 2001.
| ||||||
5 | Notwithstanding any other provision of this Section, for | ||||||
6 | facilities
licensed by the Department of Public Health under | ||||||
7 | the Nursing Home Care Act
as skilled nursing facilities or | ||||||
8 | intermediate care facilities, the Illinois
Department shall | ||||||
9 | determine by rule the rates taking effect on July 1, 2002,
| ||||||
10 | which shall be 5.9% less than the rates in effect on June 30, | ||||||
11 | 2002.
| ||||||
12 | Notwithstanding any other provision of this Section, for | ||||||
13 | facilities
licensed by the Department of Public Health under | ||||||
14 | the Nursing Home Care Act as
skilled nursing
facilities or | ||||||
15 | intermediate care facilities, if the payment methodologies | ||||||
16 | required under Section 5A-12 and the waiver granted under 42 | ||||||
17 | CFR 433.68 are approved by the United States Centers for | ||||||
18 | Medicare and Medicaid Services, the rates taking effect on July | ||||||
19 | 1, 2004 shall be 3.0% greater than the rates in effect on June | ||||||
20 | 30, 2004. These rates shall take
effect only upon approval and
| ||||||
21 | implementation of the payment methodologies required under | ||||||
22 | Section 5A-12.
| ||||||
23 | Notwithstanding any other provisions of this Section, for | ||||||
24 | facilities licensed by the Department of Public Health under | ||||||
25 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
26 | intermediate care facilities, the rates taking effect on |
| |||||||
| |||||||
1 | January 1, 2005 shall be 3% more than the rates in effect on | ||||||
2 | December 31, 2004.
| ||||||
3 | Notwithstanding any other provision of this Section, for | ||||||
4 | facilities licensed by the Department of Public Health under | ||||||
5 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
6 | intermediate care facilities, effective January 1, 2009, the | ||||||
7 | per diem support component of the rates effective on January 1, | ||||||
8 | 2008, computed using the most recent cost reports on file with | ||||||
9 | the Department of Healthcare and Family Services no later than | ||||||
10 | April 1, 2005, updated for inflation to January 1, 2006, shall | ||||||
11 | be increased to the amount that would have been derived using | ||||||
12 | standard Department of Healthcare and Family Services methods, | ||||||
13 | procedures, and inflators. | ||||||
14 | Notwithstanding any other provisions of this Section, for | ||||||
15 | facilities licensed by the Department of Public Health under | ||||||
16 | the Nursing Home Care Act as intermediate care facilities that | ||||||
17 | are federally defined as Institutions for Mental Disease, or | ||||||
18 | facilities licensed by the Department of Public Health under | ||||||
19 | the Specialized Mental Health Rehabilitation Act of 2013, a | ||||||
20 | socio-development component rate equal to 6.6% of the | ||||||
21 | facility's nursing component rate as of January 1, 2006 shall | ||||||
22 | be established and paid effective July 1, 2006. The | ||||||
23 | socio-development component of the rate shall be increased by a | ||||||
24 | factor of 2.53 on the first day of the month that begins at | ||||||
25 | least 45 days after January 11, 2008 (the effective date of | ||||||
26 | Public Act 95-707). As of August 1, 2008, the socio-development |
| |||||||
| |||||||
1 | component rate shall be equal to 6.6% of the facility's nursing | ||||||
2 | component rate as of January 1, 2006, multiplied by a factor of | ||||||
3 | 3.53. For services provided on or after April 1, 2011, or the | ||||||
4 | first day of the month that begins at least 45 days after the | ||||||
5 | effective date of this amendatory Act of the 96th General | ||||||
6 | Assembly, whichever is later, the Illinois Department may by | ||||||
7 | rule adjust these socio-development component rates, and may | ||||||
8 | use different adjustment methodologies for those facilities | ||||||
9 | participating, and those not participating, in the Illinois | ||||||
10 | Department's demonstration program pursuant to the provisions | ||||||
11 | of Title 77, Part 300, Subpart T of the Illinois Administrative | ||||||
12 | Code, but in no case may such rates be diminished below those | ||||||
13 | in effect on August 1, 2008.
| ||||||
14 | For facilities
licensed
by the
Department of Public Health | ||||||
15 | under the Nursing Home Care Act as Intermediate
Care for
the | ||||||
16 | Developmentally Disabled facilities or as long-term care | ||||||
17 | facilities for
residents under 22 years of age, the rates | ||||||
18 | taking effect on July 1,
2003 shall
include a statewide | ||||||
19 | increase of 4%, as defined by the Department.
| ||||||
20 | For facilities licensed by the Department of Public Health | ||||||
21 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
22 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
23 | Age 22 facilities, the rates taking
effect on the first day of | ||||||
24 | the month that begins at least 45 days after the effective date | ||||||
25 | of this amendatory Act of the 95th General Assembly shall | ||||||
26 | include a statewide increase of 2.5%, as
defined by the |
| |||||||
| |||||||
1 | Department. | ||||||
2 | Notwithstanding any other provision of this Section, for | ||||||
3 | facilities licensed by the Department of Public Health under | ||||||
4 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
5 | intermediate care facilities, effective January 1, 2005, | ||||||
6 | facility rates shall be increased by the difference between (i) | ||||||
7 | a facility's per diem property, liability, and malpractice | ||||||
8 | insurance costs as reported in the cost report filed with the | ||||||
9 | Department of Public Aid and used to establish rates effective | ||||||
10 | July 1, 2001 and (ii) those same costs as reported in the | ||||||
11 | facility's 2002 cost report. These costs shall be passed | ||||||
12 | through to the facility without caps or limitations, except for | ||||||
13 | adjustments required under normal auditing procedures.
| ||||||
14 | Rates established effective each July 1 shall govern | ||||||
15 | payment
for services rendered throughout that fiscal year, | ||||||
16 | except that rates
established on July 1, 1996 shall be | ||||||
17 | increased by 6.8% for services
provided on or after January 1, | ||||||
18 | 1997. Such rates will be based
upon the rates calculated for | ||||||
19 | the year beginning July 1, 1990, and for
subsequent years | ||||||
20 | thereafter until June 30, 2001 shall be based on the
facility | ||||||
21 | cost reports
for the facility fiscal year ending at any point | ||||||
22 | in time during the previous
calendar year, updated to the | ||||||
23 | midpoint of the rate year. The cost report
shall be on file | ||||||
24 | with the Department no later than April 1 of the current
rate | ||||||
25 | year. Should the cost report not be on file by April 1, the | ||||||
26 | Department
shall base the rate on the latest cost report filed |
| |||||||
| |||||||
1 | by each skilled care
facility and intermediate care facility, | ||||||
2 | updated to the midpoint of the
current rate year. In | ||||||
3 | determining rates for services rendered on and after
July 1, | ||||||
4 | 1985, fixed time shall not be computed at less than zero. The
| ||||||
5 | Department shall not make any alterations of regulations which | ||||||
6 | would reduce
any component of the Medicaid rate to a level | ||||||
7 | below what that component would
have been utilizing in the rate | ||||||
8 | effective on July 1, 1984.
| ||||||
9 | (2) Shall take into account the actual costs incurred by | ||||||
10 | facilities
in providing services for recipients of skilled | ||||||
11 | nursing and intermediate
care services under the medical | ||||||
12 | assistance program.
| ||||||
13 | (3) Shall take into account the medical and psycho-social
| ||||||
14 | characteristics and needs of the patients.
| ||||||
15 | (4) Shall take into account the actual costs incurred by | ||||||
16 | facilities in
meeting licensing and certification standards | ||||||
17 | imposed and prescribed by the
State of Illinois, any of its | ||||||
18 | political subdivisions or municipalities and by
the U.S. | ||||||
19 | Department of Health and Human Services pursuant to Title XIX | ||||||
20 | of the
Social Security Act.
| ||||||
21 | The Department of Healthcare and Family Services
shall | ||||||
22 | develop precise standards for
payments to reimburse nursing | ||||||
23 | facilities for any utilization of
appropriate rehabilitative | ||||||
24 | personnel for the provision of rehabilitative
services which is | ||||||
25 | authorized by federal regulations, including
reimbursement for | ||||||
26 | services provided by qualified therapists or qualified
|
| |||||||
| |||||||
1 | assistants, and which is in accordance with accepted | ||||||
2 | professional
practices. Reimbursement also may be made for | ||||||
3 | utilization of other
supportive personnel under appropriate | ||||||
4 | supervision.
| ||||||
5 | The Department shall develop enhanced payments to offset | ||||||
6 | the additional costs incurred by a
facility serving exceptional | ||||||
7 | need residents and shall allocate at least $4,000,000 of the | ||||||
8 | funds
collected from the assessment established by Section 5B-2 | ||||||
9 | of this Code for such payments. For
the purpose of this | ||||||
10 | Section, "exceptional needs" means, but need not be limited to, | ||||||
11 | ventilator care and traumatic brain injury care. The enhanced | ||||||
12 | payments for exceptional need residents under this paragraph | ||||||
13 | are not due and payable, however, until (i) the methodologies | ||||||
14 | described in this paragraph are approved by the federal | ||||||
15 | government in an appropriate State Plan amendment and (ii) the | ||||||
16 | assessment imposed by Section 5B-2 of this Code is determined | ||||||
17 | to be a permissible tax under Title XIX of the Social Security | ||||||
18 | Act. | ||||||
19 | Beginning January 1, 2014 the methodologies for | ||||||
20 | reimbursement of nursing facility services as provided under | ||||||
21 | this Section 5-5.4 shall no longer be applicable for services | ||||||
22 | provided on or after January 1, 2014. | ||||||
23 | No payment increase under this Section for the MDS | ||||||
24 | methodology, exceptional care residents, or the | ||||||
25 | socio-development component rate established by Public Act | ||||||
26 | 96-1530 of the 96th General Assembly and funded by the |
| |||||||
| |||||||
1 | assessment imposed under Section 5B-2 of this Code shall be due | ||||||
2 | and payable until after the Department notifies the long-term | ||||||
3 | care providers, in writing, that the payment methodologies to | ||||||
4 | long-term care providers required under this Section have been | ||||||
5 | approved by the Centers for Medicare and Medicaid Services of | ||||||
6 | the U.S. Department of Health and Human Services and the | ||||||
7 | waivers under 42 CFR 433.68 for the assessment imposed by this | ||||||
8 | Section, if necessary, have been granted by the Centers for | ||||||
9 | Medicare and Medicaid Services of the U.S. Department of Health | ||||||
10 | and Human Services. Upon notification to the Department of | ||||||
11 | approval of the payment methodologies required under this | ||||||
12 | Section and the waivers granted under 42 CFR 433.68, all | ||||||
13 | increased payments otherwise due under this Section prior to | ||||||
14 | the date of notification shall be due and payable within 90 | ||||||
15 | days of the date federal approval is received. | ||||||
16 | On and after July 1, 2012, the Department shall reduce any | ||||||
17 | rate of reimbursement for services or other payments or alter | ||||||
18 | any methodologies authorized by this Code to reduce any rate of | ||||||
19 | reimbursement for services or other payments in accordance with | ||||||
20 | Section 5-5e. | ||||||
21 | For facilities licensed by the Department of Public Health | ||||||
22 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
23 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
24 | approval, the rates taking effect for services delivered on or | ||||||
25 | after August 1, 2019 shall be increased by 3.5% over the rates | ||||||
26 | in effect on June 30, 2019. The Department shall adopt rules, |
| |||||||
| |||||||
1 | including emergency rules under subsection (ii) of Section 5-45 | ||||||
2 | of the Illinois Administrative Procedure Act, to implement the | ||||||
3 | provisions of this Section, including wage increases for direct | ||||||
4 | care staff. | ||||||
5 | For facilities licensed by the Department of Public Health | ||||||
6 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
7 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
8 | approval, the rates taking effect on the latter of the approval | ||||||
9 | date of the State Plan Amendment for these facilities or the | ||||||
10 | Waiver Amendment for the home and community-based services | ||||||
11 | settings shall include an increase sufficient to provide a | ||||||
12 | $0.26 per hour wage increase to the base wage for non-executive | ||||||
13 | staff. The Department shall adopt rules, including emergency | ||||||
14 | rules as authorized by Section 5-45 of the Illinois | ||||||
15 | Administrative Procedure Act, to implement the provisions of
| ||||||
16 | this Section, including wage increases for direct care staff. | ||||||
17 | For facilities licensed by the Department of Public Health | ||||||
18 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
19 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
20 | approval of the State Plan Amendment and the Waiver Amendment | ||||||
21 | for the home and community-based services settings, the rates | ||||||
22 | taking effect for the services delivered on or after July 1, | ||||||
23 | 2020 shall include an increase sufficient to provide a $1.00 | ||||||
24 | per hour wage increase for non-executive staff. For services | ||||||
25 | delivered on or after January 1, 2021, subject to federal | ||||||
26 | approval of the State Plan Amendment and the Waiver Amendment |
| |||||||
| |||||||
1 | for the home and community-based services settings, shall | ||||||
2 | include an increase sufficient to provide a $0.50 per hour | ||||||
3 | increase for non-executive staff. The Department shall adopt | ||||||
4 | rules, including emergency rules as authorized by Section 5-45 | ||||||
5 | of the Illinois Administrative Procedure Act, to implement the | ||||||
6 | provisions of this Section, including wage increases for direct | ||||||
7 | care staff. | ||||||
8 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
9 | 101-10, eff. 6-5-19.)
| ||||||
10 | (305 ILCS 5/5H-4) | ||||||
11 | Sec. 5H-4. Payment of assessment. | ||||||
12 | (a) The assessment payable pursuant to Section 5H-3 shall | ||||||
13 | be due and payable in monthly installments, each equaling | ||||||
14 | one-twelfth of the assessment for the year, on the first State | ||||||
15 | business day of each month. | ||||||
16 | (b) If the approval of the waivers required under Section | ||||||
17 | 5H-2 is delayed beyond the start of State fiscal year 2020, | ||||||
18 | then the first installment shall be due on the first business | ||||||
19 | day of the first month that begins more than 15 days after the | ||||||
20 | date of such approval. In the event approval results in | ||||||
21 | installments beginning after July 1, 2019, the amount of each | ||||||
22 | installment for that fiscal year shall equal the full amount of | ||||||
23 | the annual assessment divided by the number of payments that | ||||||
24 | will be paid in fiscal year 2020. | ||||||
25 | (c) The Department shall notify each managed care |
| |||||||
| |||||||
1 | organization of its annual fiscal year 2020 assessment and the | ||||||
2 | installment due dates no later than 30 days prior to the first | ||||||
3 | installment due date and the annual assessment and due dates | ||||||
4 | for each subsequent year at least 30 days prior to the start of | ||||||
5 | each fiscal year. | ||||||
6 | (d) Proceeds from the assessment levied pursuant to Section | ||||||
7 | 5H-3 shall be deposited into the Fund ; provided, however, that | ||||||
8 | proceeds from the assessment levied pursuant to Section 5H-3 | ||||||
9 | upon a county provider as defined in Section 15-1 of this Code | ||||||
10 | shall instead be deposited directly into the County Provider | ||||||
11 | Trust Fund .
| ||||||
12 | (Source: P.A. 101-9, eff. 6-5-19.)
| ||||||
13 | (305 ILCS 5/12-4.53 new) | ||||||
14 | Sec. 12-4.53. Prospective Payment System (PPS) rates. | ||||||
15 | Effective January 1, 2021, and subsequent years, based on | ||||||
16 | specific appropriation, the Prospective Payment System (PPS) | ||||||
17 | rates for FQHCs shall be increased based on the cost principles | ||||||
18 | found at 45 Code of Federal Regulations Part 75 or its | ||||||
19 | successor. Such rates shall be increased by using any of the | ||||||
20 | following methods: reducing the current minimum productivity | ||||||
21 | and efficiency standards no lower than 3500 encounters per FTE | ||||||
22 | physician; increasing the statewide median cost cap from 105% | ||||||
23 | to 120%, or a one-time re-basing of rates utilizing 2018 FQHC | ||||||
24 | cost reports.
|
| |||||||
| |||||||
1 | Section 30-10. The Energy Assistance Act is amended by | ||||||
2 | changing Sections 6 and 18 as follows:
| ||||||
3 | (305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
| ||||||
4 | Sec. 6. Eligibility, Conditions of Participation, and | ||||||
5 | Energy Assistance.
| ||||||
6 | (a) Any person who is a resident of the State of Illinois | ||||||
7 | and whose
household income is not greater than an amount | ||||||
8 | determined annually by the
Department, in consultation with the | ||||||
9 | Policy Advisory Council, may
apply for assistance pursuant to | ||||||
10 | this Act in accordance with regulations
promulgated by the | ||||||
11 | Department. In setting the annual eligibility level, the
| ||||||
12 | Department shall consider the amount of available funding and | ||||||
13 | may not set a
limit higher than 150% of the federal nonfarm | ||||||
14 | poverty level as established by
the federal Office of | ||||||
15 | Management and Budget; except that for the period from the | ||||||
16 | effective date of this amendatory Act of the 101st General | ||||||
17 | Assembly through ending June 30, 2021 2013 , the Department may | ||||||
18 | not establish limits not higher than 200% of that poverty level | ||||||
19 | or the maximum level provided for by federal guidelines .
| ||||||
20 | (b) Applicants who qualify for assistance pursuant to | ||||||
21 | subsection (a) of
this Section shall, subject to appropriation | ||||||
22 | from the General Assembly and
subject to availability of funds | ||||||
23 | to the Department, receive energy
assistance as provided by | ||||||
24 | this Act. The Department, upon receipt
of monies authorized | ||||||
25 | pursuant to this Act for energy assistance, shall commit
funds |
| |||||||
| |||||||
1 | for each qualified applicant in an amount determined by the
| ||||||
2 | Department. In determining the amounts of assistance to be | ||||||
3 | provided to or
on behalf of a qualified applicant, the | ||||||
4 | Department shall ensure that the
highest amounts of assistance | ||||||
5 | go to households with the greatest energy
costs in relation to | ||||||
6 | household income. The Department shall include
factors such as | ||||||
7 | energy costs, household size, household income, and region
of | ||||||
8 | the State when determining individual household benefits. In | ||||||
9 | setting
assistance levels, the Department shall attempt to | ||||||
10 | provide assistance to
approximately the same number of | ||||||
11 | households who participated in the 1991
Residential Energy | ||||||
12 | Assistance Partnership Program. Such assistance levels
shall | ||||||
13 | be adjusted annually on the basis of funding
availability and | ||||||
14 | energy costs. In promulgating rules for the
administration of | ||||||
15 | this
Section the Department shall assure that a minimum of 1/3 | ||||||
16 | of funds
available for benefits to eligible households with the | ||||||
17 | lowest incomes and that elderly households and households with | ||||||
18 | persons with disabilities are offered a priority application
| ||||||
19 | period.
| ||||||
20 | (c) If the applicant is not a customer of record of an | ||||||
21 | energy provider for
energy services or an applicant for such | ||||||
22 | service, such applicant shall
receive a direct energy | ||||||
23 | assistance payment in an amount established by the
Department | ||||||
24 | for all such applicants under this Act; provided, however, that
| ||||||
25 | such an applicant must have rental expenses for housing greater | ||||||
26 | than 30% of
household income.
|
| |||||||
| |||||||
1 | (c-1) This subsection shall apply only in cases where: (1) | ||||||
2 | the applicant is not a customer of record of an energy provider | ||||||
3 | because energy services are provided by the owner of the unit | ||||||
4 | as a portion of the rent; (2) the applicant resides in housing | ||||||
5 | subsidized or developed with funds provided under the Rental | ||||||
6 | Housing Support Program Act or under a similar locally funded | ||||||
7 | rent subsidy program, or is the voucher holder who resides in a | ||||||
8 | rental unit within the State of Illinois and whose monthly rent | ||||||
9 | is subsidized by the tenant-based Housing Choice Voucher | ||||||
10 | Program under Section 8 of the U.S. Housing Act of 1937; and | ||||||
11 | (3) the rental expenses for housing are no more than 30% of | ||||||
12 | household income. In such cases, the household may apply for an | ||||||
13 | energy assistance payment under this Act and the owner of the | ||||||
14 | housing unit shall cooperate with the applicant by providing | ||||||
15 | documentation of the energy costs for that unit. Any | ||||||
16 | compensation paid to the energy provider who supplied energy | ||||||
17 | services to the household shall be paid on behalf of the owner | ||||||
18 | of the housing unit providing energy services to the household. | ||||||
19 | The Department shall report annually to the General Assembly on | ||||||
20 | the number of households receiving energy assistance under this | ||||||
21 | subsection and the cost of such assistance. The provisions of | ||||||
22 | this subsection (c-1), other than this sentence, are | ||||||
23 | inoperative after August 31, 2012. | ||||||
24 | (d) If the applicant is a customer of an energy provider, | ||||||
25 | such
applicant shall receive energy assistance in an amount | ||||||
26 | established by the
Department for all such applicants under |
| |||||||
| |||||||
1 | this Act, such amount to be paid
by the Department to the | ||||||
2 | energy provider supplying winter energy service to
such | ||||||
3 | applicant. Such applicant shall:
| ||||||
4 | (i) make all reasonable efforts to apply to any other | ||||||
5 | appropriate
source of public energy assistance; and
| ||||||
6 | (ii) sign a waiver permitting the Department to receive | ||||||
7 | income
information from any public or private agency | ||||||
8 | providing income or energy
assistance and from any | ||||||
9 | employer, whether public or private.
| ||||||
10 | (e) Any qualified applicant pursuant to this Section may | ||||||
11 | receive or have
paid on such applicant's behalf an emergency | ||||||
12 | assistance payment to enable
such applicant to obtain access to | ||||||
13 | winter energy services. Any such
payments shall be made in | ||||||
14 | accordance with regulations of the Department.
| ||||||
15 | (f) The Department may, if sufficient funds are available, | ||||||
16 | provide
additional benefits to certain qualified applicants:
| ||||||
17 | (i) for the reduction of past due amounts owed to | ||||||
18 | energy providers;
and
| ||||||
19 | (ii) to assist the household in responding to | ||||||
20 | excessively high summer
temperatures or energy costs. | ||||||
21 | Households containing elderly members, children,
a person | ||||||
22 | with a disability, or a person with a medical need for | ||||||
23 | conditioned air
shall receive priority for receipt of such | ||||||
24 | benefits.
| ||||||
25 | (Source: P.A. 99-143, eff. 7-27-15.)
|
| |||||||
| |||||||
1 | (305 ILCS 20/18) | ||||||
2 | Sec. 18. Financial assistance; payment plans. | ||||||
3 | (a) The Percentage of Income Payment Plan (PIPP or PIP | ||||||
4 | Plan) is hereby created as a mandatory bill payment assistance | ||||||
5 | program for low-income residential customers of utilities | ||||||
6 | serving more than 100,000 retail customers as of January 1, | ||||||
7 | 2009. The PIP Plan will: | ||||||
8 | (1) bring participants' gas and electric bills into the | ||||||
9 | range of affordability; | ||||||
10 | (2) provide incentives for participants to make timely | ||||||
11 | payments; | ||||||
12 | (3) encourage participants to reduce usage and | ||||||
13 | participate in conservation and energy efficiency measures | ||||||
14 | that reduce the customer's bill and payment requirements; | ||||||
15 | and | ||||||
16 | (4) identify participants whose homes are most in need | ||||||
17 | of weatherization. | ||||||
18 | (b) For purposes of this Section: | ||||||
19 | (1) "LIHEAP" means the energy assistance program | ||||||
20 | established under the Illinois Energy Assistance Act and | ||||||
21 | the Low-Income Home Energy Assistance Act of 1981. | ||||||
22 | (2) "Plan participant" is an eligible participant who | ||||||
23 | is also eligible for the PIPP and who will receive either a | ||||||
24 | percentage of income payment credit under the PIPP criteria | ||||||
25 | set forth in this Act or a benefit pursuant to Section 4 of | ||||||
26 | this Act. Plan participants are a subset of eligible |
| |||||||
| |||||||
1 | participants. | ||||||
2 | (3) "Pre-program arrears" means the amount a plan | ||||||
3 | participant owes for gas or electric service at the time | ||||||
4 | the participant is determined to be eligible for the PIPP | ||||||
5 | or the program set forth in Section 4 of this Act. | ||||||
6 | (4) "Eligible participant" means any person who has | ||||||
7 | applied for, been accepted and is receiving residential | ||||||
8 | service from a gas or electric utility and who is also | ||||||
9 | eligible for LIHEAP. | ||||||
10 | (c) The PIP Plan shall be administered as follows: | ||||||
11 | (1) The Department shall coordinate with Local | ||||||
12 | Administrative Agencies (LAAs), to determine eligibility | ||||||
13 | for the Illinois Low Income Home Energy Assistance Program | ||||||
14 | (LIHEAP) pursuant to the Energy Assistance Act, provided | ||||||
15 | that eligible income shall be no more than 150% of the | ||||||
16 | poverty level , except that for the period from the | ||||||
17 | effective date of this amendatory Act of the 101st General | ||||||
18 | Assembly through June 30, 2021, eligible income shall be no | ||||||
19 | more than 200% of the poverty level . Applicants will be | ||||||
20 | screened to determine whether the applicant's projected | ||||||
21 | payments for electric service or natural gas service over a | ||||||
22 | 12-month period exceed the criteria established in this | ||||||
23 | Section. To maintain the financial integrity of the | ||||||
24 | program, the Department may limit eligibility to | ||||||
25 | households with income below 125% of the poverty level. | ||||||
26 | (2) The Department shall establish the percentage of |
| |||||||
| |||||||
1 | income formula to determine the amount of a monthly credit, | ||||||
2 | not to exceed $150 per month per household, not to exceed | ||||||
3 | $1,800 annually ; however, for the period from the effective | ||||||
4 | date of this amendatory Act of the 101st General Assembly | ||||||
5 | through June 30, 2021, the monthly credit for participants | ||||||
6 | with eligible income over 100% of the poverty level may be | ||||||
7 | as much as $200 per month per household, not to exceed | ||||||
8 | $2,400 annually, and, the monthly credit for participants | ||||||
9 | with eligible income 100% or less of the poverty level may | ||||||
10 | be as much as $250 per month per household, not to exceed | ||||||
11 | $3,000 annually. Credits , that will be applied to PIP Plan | ||||||
12 | participants' utility bills based on the portion of the | ||||||
13 | bill that is the responsibility of the participant provided | ||||||
14 | that the percentage shall be no more than a total of 6% of | ||||||
15 | the relevant income for gas and electric utility bills | ||||||
16 | combined, but in any event no less than $10 per month, | ||||||
17 | unless the household does not pay directly for heat, in | ||||||
18 | which case its payment shall be 2.4% of income but in any | ||||||
19 | event no less than $5 per month. The Department may | ||||||
20 | establish a minimum credit amount based on the cost of | ||||||
21 | administering the program and may deny credits to otherwise | ||||||
22 | eligible participants if the cost of administering the | ||||||
23 | credit exceeds the actual amount of any monthly credit to a | ||||||
24 | participant. If the participant takes both gas and electric | ||||||
25 | service, 66.67% of the credit shall be allocated to the | ||||||
26 | entity that provides the participant's primary energy |
| |||||||
| |||||||
1 | supply for heating. Each participant shall enter into a | ||||||
2 | levelized payment plan for, as applicable, gas and electric | ||||||
3 | service and such plans shall be implemented by the utility | ||||||
4 | so that a participant's usage and required payments are | ||||||
5 | reviewed and adjusted regularly, but no more frequently | ||||||
6 | than quarterly.
Nothing in this Section is intended to | ||||||
7 | prohibit a customer, who is otherwise eligible for LIHEAP, | ||||||
8 | from participating in the program described in Section 4 of | ||||||
9 | this Act. Eligible participants who receive such a benefit | ||||||
10 | shall be considered plan participants and shall be eligible | ||||||
11 | to participate in the Arrearage Reduction Program | ||||||
12 | described in item (5) of this subsection (c). | ||||||
13 | (3) The Department shall remit, through the LAAs, to | ||||||
14 | the utility or participating alternative supplier that | ||||||
15 | portion of the plan participant's bill that is not the | ||||||
16 | responsibility of the participant. In the event that the | ||||||
17 | Department fails to timely remit payment to the utility, | ||||||
18 | the utility shall be entitled to recover all costs related | ||||||
19 | to such nonpayment through the automatic adjustment clause | ||||||
20 | tariffs established pursuant to Section 16-111.8 and | ||||||
21 | Section 19-145 of the Public Utilities Act. For purposes of | ||||||
22 | this item (3) of this subsection (c), payment is due on the | ||||||
23 | date specified on the participant's bill. The Department, | ||||||
24 | the Department of Revenue and LAAs shall adopt processes | ||||||
25 | that provide for the timely payment required by this item | ||||||
26 | (3) of this subsection (c). |
| |||||||
| |||||||
1 | (4) A plan participant is responsible for all actual | ||||||
2 | charges for utility service in excess of the PIPP credit. | ||||||
3 | Pre-program arrears that are included in the Arrearage | ||||||
4 | Reduction Program described in item (5) of this subsection | ||||||
5 | (c) shall not be included in the calculation of the | ||||||
6 | levelized payment plan. Emergency or crisis assistance | ||||||
7 | payments shall not affect the amount of any PIPP credit to | ||||||
8 | which a participant is entitled. | ||||||
9 | (5) Electric and gas utilities subject to this Section | ||||||
10 | shall implement an Arrearage Reduction Program (ARP) for | ||||||
11 | plan participants as follows: for each month that a plan | ||||||
12 | participant timely pays his or her utility bill, the | ||||||
13 | utility shall apply a credit to a portion of the | ||||||
14 | participant's pre-program arrears, if any, equal to | ||||||
15 | one-twelfth of such arrearage provided that the total | ||||||
16 | amount of arrearage credits shall equal no more than $1,000 | ||||||
17 | annually for each participant for gas and no more than | ||||||
18 | $1,000 annually for each participant for electricity. In | ||||||
19 | the third year of the PIPP, the Department, in consultation | ||||||
20 | with the Policy Advisory Council established pursuant to | ||||||
21 | Section 5 of this Act, shall determine by rule an | ||||||
22 | appropriate per participant total cap on such amounts, if | ||||||
23 | any. Those plan participants participating in the ARP shall | ||||||
24 | not be subject to the imposition of any additional late | ||||||
25 | payment fees on pre-program arrears covered by the ARP. In | ||||||
26 | all other respects, the utility shall bill and collect the |
| |||||||
| |||||||
1 | monthly bill of a plan participant pursuant to the same | ||||||
2 | rules, regulations, programs and policies as applicable to | ||||||
3 | residential customers generally. Participation in the | ||||||
4 | Arrearage Reduction Program shall be limited to the maximum | ||||||
5 | amount of funds available as set forth in subsection (f) of | ||||||
6 | Section 13 of this Act. In the event any donated funds | ||||||
7 | under Section 13 of this Act are specifically designated | ||||||
8 | for the purpose of funding the ARP, the Department shall | ||||||
9 | remit such amounts to the utilities upon verification that | ||||||
10 | such funds are needed to fund the ARP. Nothing in this | ||||||
11 | Section shall preclude a utility from continuing to | ||||||
12 | implement, and apply credits under, an ARP in the event | ||||||
13 | that the PIPP or LIHEAP is suspended due to lack of funding | ||||||
14 | such that the plan participant does not receive a benefit | ||||||
15 | under either the PIPP or LIHEAP. | ||||||
16 | (5.5) In addition to the ARP described in paragraph (5) | ||||||
17 | of this subsection (c), utilities may also implement a | ||||||
18 | Supplemental Arrearage Reduction Program (SARP) for | ||||||
19 | eligible participants who are not able to become plan | ||||||
20 | participants due to PIPP timing or funding constraints. If | ||||||
21 | a utility elects to implement a SARP, it shall be | ||||||
22 | administered as follows: for each month that a SARP | ||||||
23 | participant timely pays his or her utility bill, the | ||||||
24 | utility shall apply a credit to a portion of the | ||||||
25 | participant's pre-program arrears, if any, equal to | ||||||
26 | one-twelfth of such arrearage, provided that the utility |
| |||||||
| |||||||
1 | may limit the total amount of arrearage credits to no more | ||||||
2 | than $1,000 annually for each participant for gas and no | ||||||
3 | more than $1,000 annually for each participant for | ||||||
4 | electricity. SARP participants shall not be subject to the | ||||||
5 | imposition of any additional late payment fees on | ||||||
6 | pre-program arrears covered by the SARP. In all other | ||||||
7 | respects, the utility shall bill and collect the monthly | ||||||
8 | bill of a SARP participant under the same rules, | ||||||
9 | regulations, programs, and policies as applicable to | ||||||
10 | residential customers generally. Participation in the SARP | ||||||
11 | shall be limited to the maximum amount of funds available | ||||||
12 | as set forth in subsection (f) of Section 13 of this Act. | ||||||
13 | In the event any donated funds under Section 13 of this Act | ||||||
14 | are specifically designated for the purpose of funding the | ||||||
15 | SARP, the Department shall remit such amounts to the | ||||||
16 | utilities upon verification that such funds are needed to | ||||||
17 | fund the SARP. | ||||||
18 | (6) The Department may terminate a plan participant's | ||||||
19 | eligibility for the PIP Plan upon notification by the | ||||||
20 | utility that the participant's monthly utility payment is | ||||||
21 | more than 45 days past due. | ||||||
22 | (7) The Department, in consultation with the Policy | ||||||
23 | Advisory Council, may adjust the number of PIP Plan | ||||||
24 | participants annually, if necessary, to match the | ||||||
25 | availability of funds. Any plan participant who qualifies | ||||||
26 | for a PIPP credit under a utility's PIPP shall be entitled |
| |||||||
| |||||||
1 | to participate in and receive a credit under such utility's | ||||||
2 | ARP for so long as such utility has ARP funds available, | ||||||
3 | regardless of whether the customer's participation under | ||||||
4 | another utility's PIPP or ARP has been curtailed or limited | ||||||
5 | because of a lack of funds. | ||||||
6 | (8) The Department shall fully implement the PIPP at | ||||||
7 | the earliest possible date it is able to effectively | ||||||
8 | administer the PIPP. Within 90 days of the effective date | ||||||
9 | of this amendatory Act of the 96th General Assembly, the | ||||||
10 | Department shall, in consultation with utility companies, | ||||||
11 | participating alternative suppliers, LAAs and the Illinois | ||||||
12 | Commerce Commission (Commission), issue a detailed | ||||||
13 | implementation plan which shall include detailed testing | ||||||
14 | protocols and analysis of the capacity for implementation | ||||||
15 | by the LAAs and utilities. Such consultation process also | ||||||
16 | shall address how to implement the PIPP in the most | ||||||
17 | cost-effective and timely manner, and shall identify | ||||||
18 | opportunities for relying on the expertise of utilities, | ||||||
19 | LAAs and the Commission. Following the implementation of | ||||||
20 | the testing protocols, the Department shall issue a written | ||||||
21 | report on the feasibility of full or gradual | ||||||
22 | implementation. The PIPP shall be fully implemented by | ||||||
23 | September 1, 2011, but may be phased in prior to that date. | ||||||
24 | (9) As part of the screening process established under | ||||||
25 | item (1) of this subsection (c), the Department and LAAs | ||||||
26 | shall assess whether any energy efficiency or demand |
| |||||||
| |||||||
1 | response measures are available to the plan participant at | ||||||
2 | no cost, and if so, the participant shall enroll in any | ||||||
3 | such program for which he or she is eligible. The LAAs | ||||||
4 | shall assist the participant in the applicable enrollment | ||||||
5 | or application process. | ||||||
6 | (10) Each alternative retail electric and gas supplier | ||||||
7 | serving residential customers shall elect whether to | ||||||
8 | participate in the PIPP or ARP described in this Section. | ||||||
9 | Any such supplier electing to participate in the PIPP shall | ||||||
10 | provide to the Department such information as the | ||||||
11 | Department may require, including, without limitation, | ||||||
12 | information sufficient for the Department to determine the | ||||||
13 | proportionate allocation of credits between the | ||||||
14 | alternative supplier and the utility. If a utility in whose | ||||||
15 | service territory an alternative supplier serves customers | ||||||
16 | contributes money to the ARP fund which is not recovered | ||||||
17 | from ratepayers, then an alternative supplier which | ||||||
18 | participates in ARP in that utility's service territory | ||||||
19 | shall also contribute to the ARP fund in an amount that is | ||||||
20 | commensurate with the number of alternative supplier | ||||||
21 | customers who elect to participate in the program. | ||||||
22 | (d) The Department, in consultation with the Policy | ||||||
23 | Advisory Council, shall develop and implement a program to | ||||||
24 | educate customers about the PIP Plan and about their rights and | ||||||
25 | responsibilities under the percentage of income component. The | ||||||
26 | Department, in consultation with the Policy Advisory Council, |
| |||||||
| |||||||
1 | shall establish a process that LAAs shall use to contact | ||||||
2 | customers in jeopardy of losing eligibility due to late | ||||||
3 | payments. The Department shall ensure that LAAs are adequately | ||||||
4 | funded to perform all necessary educational tasks. | ||||||
5 | (e) The PIPP shall be administered in a manner which | ||||||
6 | ensures that credits to plan participants will not be counted | ||||||
7 | as income or as a resource in other means-tested assistance | ||||||
8 | programs for low-income households or otherwise result in the | ||||||
9 | loss of federal or State assistance dollars for low-income | ||||||
10 | households. | ||||||
11 | (f) In order to ensure that implementation costs are | ||||||
12 | minimized, the Department and utilities shall work together to | ||||||
13 | identify cost-effective ways to transfer information | ||||||
14 | electronically and to employ available protocols that will | ||||||
15 | minimize their respective administrative costs as follows: | ||||||
16 | (1) The Commission may require utilities to provide | ||||||
17 | such information on customer usage and billing and payment | ||||||
18 | information as required by the Department to implement the | ||||||
19 | PIP Plan and to provide written notices and communications | ||||||
20 | to plan participants. | ||||||
21 | (2) Each utility and participating alternative | ||||||
22 | supplier shall file annual reports with the Department and | ||||||
23 | the Commission that cumulatively summarize and update | ||||||
24 | program information as required by the Commission's rules. | ||||||
25 | The reports shall track implementation costs and contain | ||||||
26 | such information as is necessary to evaluate the success of |
| |||||||
| |||||||
1 | the PIPP. | ||||||
2 | (3) The Department and the Commission shall have the | ||||||
3 | authority to promulgate rules and regulations necessary to | ||||||
4 | execute and administer the provisions of this Section. | ||||||
5 | (g) Each utility shall be entitled to recover reasonable | ||||||
6 | administrative and operational costs incurred to comply with | ||||||
7 | this Section from the Supplemental Low Income Energy Assistance | ||||||
8 | Fund. The utility may net such costs against monies it would | ||||||
9 | otherwise remit to the Funds, and each utility shall include in | ||||||
10 | the annual report required under subsection (f) of this Section | ||||||
11 | an accounting for the funds collected.
| ||||||
12 | (Source: P.A. 99-906, eff. 6-1-17 .)
| ||||||
13 | ARTICLE 35. HEALTH AND SAFETY | ||||||
14 | Section 35-5. The Environmental Protection Act is amended | ||||||
15 | by changing Sections 22.15, 55.6, and 57.11 as follows:
| ||||||
16 | (415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
| ||||||
17 | Sec. 22.15. Solid Waste Management Fund; fees.
| ||||||
18 | (a) There is hereby created within the State Treasury a
| ||||||
19 | special fund to be known as the Solid Waste Management Fund, to | ||||||
20 | be
constituted from the fees collected by the State pursuant to | ||||||
21 | this Section,
from repayments of loans made from the Fund for | ||||||
22 | solid waste projects, from registration fees collected | ||||||
23 | pursuant to the Consumer Electronics Recycling Act, and from |
| |||||||
| |||||||
1 | amounts transferred into the Fund pursuant to Public Act | ||||||
2 | 100-433.
Moneys received by the Department of Commerce and | ||||||
3 | Economic Opportunity
in repayment of loans made pursuant to the | ||||||
4 | Illinois Solid Waste Management
Act shall be deposited into the | ||||||
5 | General Revenue Fund.
| ||||||
6 | (b) The Agency shall assess and collect a
fee in the amount | ||||||
7 | set forth herein from the owner or operator of each sanitary
| ||||||
8 | landfill permitted or required to be permitted by the Agency to | ||||||
9 | dispose of
solid waste if the sanitary landfill is located off | ||||||
10 | the site where such waste
was produced and if such sanitary | ||||||
11 | landfill is owned, controlled, and operated
by a person other | ||||||
12 | than the generator of such waste. The Agency shall deposit
all | ||||||
13 | fees collected into the Solid Waste Management Fund. If a site | ||||||
14 | is
contiguous to one or more landfills owned or operated by the | ||||||
15 | same person, the
volumes permanently disposed of by each | ||||||
16 | landfill shall be combined for purposes
of determining the fee | ||||||
17 | under this subsection. Beginning on July 1, 2018, and on the | ||||||
18 | first day of each month thereafter during fiscal years 2019 | ||||||
19 | through 2021 and 2020 , the State Comptroller shall direct and | ||||||
20 | State Treasurer shall transfer an amount equal to 1/12 of | ||||||
21 | $5,000,000 per fiscal year from the Solid Waste Management Fund | ||||||
22 | to the General Revenue Fund.
| ||||||
23 | (1) If more than 150,000 cubic yards of non-hazardous | ||||||
24 | solid waste is
permanently disposed of at a site in a | ||||||
25 | calendar year, the owner or operator
shall either pay a fee | ||||||
26 | of 95 cents per cubic yard or,
alternatively, the owner or |
| |||||||
| |||||||
1 | operator may weigh the quantity of the solid waste
| ||||||
2 | permanently disposed of with a device for which | ||||||
3 | certification has been obtained
under the Weights and | ||||||
4 | Measures Act and pay a fee of $2.00 per
ton of solid waste | ||||||
5 | permanently disposed of. In no case shall the fee collected
| ||||||
6 | or paid by the owner or operator under this paragraph | ||||||
7 | exceed $1.55 per cubic yard or $3.27 per ton.
| ||||||
8 | (2) If more than 100,000 cubic yards but not more than | ||||||
9 | 150,000 cubic
yards of non-hazardous waste is permanently | ||||||
10 | disposed of at a site in a calendar
year, the owner or | ||||||
11 | operator shall pay a fee of $52,630.
| ||||||
12 | (3) If more than 50,000 cubic yards but not more than | ||||||
13 | 100,000 cubic
yards of non-hazardous solid waste is | ||||||
14 | permanently disposed of at a site
in a calendar year, the | ||||||
15 | owner or operator shall pay a fee of $23,790.
| ||||||
16 | (4) If more than 10,000 cubic yards but not more than | ||||||
17 | 50,000 cubic
yards of non-hazardous solid waste is | ||||||
18 | permanently disposed of at a site
in a calendar year, the | ||||||
19 | owner or operator shall pay a fee of $7,260.
| ||||||
20 | (5) If not more than 10,000 cubic yards of | ||||||
21 | non-hazardous solid waste is
permanently disposed of at a | ||||||
22 | site in a calendar year, the owner or operator
shall pay a | ||||||
23 | fee of $1050.
| ||||||
24 | (c) (Blank).
| ||||||
25 | (d) The Agency shall establish rules relating to the | ||||||
26 | collection of the
fees authorized by this Section. Such rules |
| |||||||
| |||||||
1 | shall include, but not be
limited to:
| ||||||
2 | (1) necessary records identifying the quantities of | ||||||
3 | solid waste received
or disposed;
| ||||||
4 | (2) the form and submission of reports to accompany the | ||||||
5 | payment of fees
to the Agency;
| ||||||
6 | (3) the time and manner of payment of fees to the | ||||||
7 | Agency, which payments
shall not be more often than | ||||||
8 | quarterly; and
| ||||||
9 | (4) procedures setting forth criteria establishing | ||||||
10 | when an owner or
operator may measure by weight or volume | ||||||
11 | during any given quarter or other
fee payment period.
| ||||||
12 | (e) Pursuant to appropriation, all monies in the Solid | ||||||
13 | Waste Management
Fund shall be used by the Agency and the | ||||||
14 | Department of Commerce and Economic Opportunity for the | ||||||
15 | purposes set forth in this Section and in the Illinois
Solid | ||||||
16 | Waste Management Act, including for the costs of fee collection | ||||||
17 | and
administration, and for the administration of (1) the | ||||||
18 | Consumer Electronics Recycling Act and (2) until January 1, | ||||||
19 | 2020, the Electronic Products Recycling and Reuse Act.
| ||||||
20 | (f) The Agency is authorized to enter into such agreements | ||||||
21 | and to
promulgate such rules as are necessary to carry out its | ||||||
22 | duties under this
Section and the Illinois Solid Waste | ||||||
23 | Management Act.
| ||||||
24 | (g) On the first day of January, April, July, and October | ||||||
25 | of each year,
beginning on July 1, 1996, the State Comptroller | ||||||
26 | and Treasurer shall
transfer $500,000 from the Solid Waste |
| |||||||
| |||||||
1 | Management Fund to the Hazardous Waste
Fund. Moneys transferred | ||||||
2 | under this subsection (g) shall be used only for the
purposes | ||||||
3 | set forth in item (1) of subsection (d) of Section 22.2.
| ||||||
4 | (h) The Agency is authorized to provide financial | ||||||
5 | assistance to units of
local government for the performance of | ||||||
6 | inspecting, investigating and
enforcement activities pursuant | ||||||
7 | to Section 4(r) at nonhazardous solid
waste disposal sites.
| ||||||
8 | (i) The Agency is authorized to conduct household waste | ||||||
9 | collection and
disposal programs.
| ||||||
10 | (j) A unit of local government, as defined in the Local | ||||||
11 | Solid Waste Disposal
Act, in which a solid waste disposal | ||||||
12 | facility is located may establish a fee,
tax, or surcharge with | ||||||
13 | regard to the permanent disposal of solid waste.
All fees, | ||||||
14 | taxes, and surcharges collected under this subsection shall be
| ||||||
15 | utilized for solid waste management purposes, including | ||||||
16 | long-term monitoring
and maintenance of landfills, planning, | ||||||
17 | implementation, inspection, enforcement
and other activities | ||||||
18 | consistent with the Solid Waste Management Act and the
Local | ||||||
19 | Solid Waste Disposal Act, or for any other environment-related | ||||||
20 | purpose,
including but not limited to an environment-related | ||||||
21 | public works project, but
not for the construction of a new | ||||||
22 | pollution control facility other than a
household hazardous | ||||||
23 | waste facility. However, the total fee, tax or surcharge
| ||||||
24 | imposed by all units of local government under this subsection | ||||||
25 | (j) upon the
solid waste disposal facility shall not exceed:
| ||||||
26 | (1) 60¢ per cubic yard if more than 150,000 cubic yards |
| |||||||
| |||||||
1 | of non-hazardous
solid waste is permanently disposed of at | ||||||
2 | the site in a calendar year, unless
the owner or operator | ||||||
3 | weighs the quantity of the solid waste received with a
| ||||||
4 | device for which certification has been obtained under the | ||||||
5 | Weights and Measures
Act, in which case the fee shall not | ||||||
6 | exceed $1.27 per ton of solid waste
permanently disposed | ||||||
7 | of.
| ||||||
8 | (2) $33,350 if more than 100,000
cubic yards, but not | ||||||
9 | more than 150,000 cubic yards, of non-hazardous waste
is | ||||||
10 | permanently disposed of at the site in a calendar year.
| ||||||
11 | (3) $15,500 if more than 50,000 cubic
yards, but not | ||||||
12 | more than 100,000 cubic yards, of non-hazardous solid waste | ||||||
13 | is
permanently disposed of at the site in a calendar year.
| ||||||
14 | (4) $4,650 if more than 10,000 cubic
yards, but not | ||||||
15 | more than 50,000 cubic yards, of non-hazardous solid waste
| ||||||
16 | is permanently disposed of at the site in a calendar year.
| ||||||
17 | (5) $650 if not more than 10,000 cubic
yards of | ||||||
18 | non-hazardous solid waste is permanently disposed of at the | ||||||
19 | site in
a calendar year.
| ||||||
20 | The corporate authorities of the unit of local government
| ||||||
21 | may use proceeds from the fee, tax, or surcharge to reimburse a | ||||||
22 | highway
commissioner whose road district lies wholly or | ||||||
23 | partially within the
corporate limits of the unit of local | ||||||
24 | government for expenses incurred in
the removal of | ||||||
25 | nonhazardous, nonfluid municipal waste that has been dumped
on | ||||||
26 | public property in violation of a State law or local ordinance.
|
| |||||||
| |||||||
1 | A county or Municipal Joint Action Agency that imposes a | ||||||
2 | fee, tax, or
surcharge under this subsection may use the | ||||||
3 | proceeds thereof to reimburse a
municipality that lies wholly | ||||||
4 | or partially within its boundaries for expenses
incurred in the | ||||||
5 | removal of nonhazardous, nonfluid municipal waste that has been
| ||||||
6 | dumped on public property in violation of a State law or local | ||||||
7 | ordinance.
| ||||||
8 | If the fees are to be used to conduct a local sanitary | ||||||
9 | landfill
inspection or enforcement program, the unit of local | ||||||
10 | government must enter
into a written delegation agreement with | ||||||
11 | the Agency pursuant to subsection
(r) of Section 4. The unit of | ||||||
12 | local government and the Agency shall enter
into such a written | ||||||
13 | delegation agreement within 60 days after the
establishment of | ||||||
14 | such fees. At least annually,
the Agency shall conduct an audit | ||||||
15 | of the expenditures made by units of local
government from the | ||||||
16 | funds granted by the Agency to the units of local
government | ||||||
17 | for purposes of local sanitary landfill inspection and | ||||||
18 | enforcement
programs, to ensure that the funds have been | ||||||
19 | expended for the prescribed
purposes under the grant.
| ||||||
20 | The fees, taxes or surcharges collected under this | ||||||
21 | subsection (j) shall
be placed by the unit of local government | ||||||
22 | in a separate fund, and the
interest received on the moneys in | ||||||
23 | the fund shall be credited to the fund. The
monies in the fund | ||||||
24 | may be accumulated over a period of years to be
expended in | ||||||
25 | accordance with this subsection.
| ||||||
26 | A unit of local government, as defined in the Local Solid |
| |||||||
| |||||||
1 | Waste Disposal
Act, shall prepare and distribute to the Agency, | ||||||
2 | in April of each year, a
report that details spending plans for | ||||||
3 | monies collected in accordance with
this subsection. The report | ||||||
4 | will at a minimum include the following:
| ||||||
5 | (1) The total monies collected pursuant to this | ||||||
6 | subsection.
| ||||||
7 | (2) The most current balance of monies collected | ||||||
8 | pursuant to this
subsection.
| ||||||
9 | (3) An itemized accounting of all monies expended for | ||||||
10 | the previous year
pursuant to this subsection.
| ||||||
11 | (4) An estimation of monies to be collected for the | ||||||
12 | following 3
years pursuant to this subsection.
| ||||||
13 | (5) A narrative detailing the general direction and | ||||||
14 | scope of future
expenditures for one, 2 and 3 years.
| ||||||
15 | The exemptions granted under Sections 22.16 and 22.16a, and | ||||||
16 | under
subsection (k) of this Section, shall be applicable to | ||||||
17 | any fee,
tax or surcharge imposed under this subsection (j); | ||||||
18 | except that the fee,
tax or surcharge authorized to be imposed | ||||||
19 | under this subsection (j) may be
made applicable by a unit of | ||||||
20 | local government to the permanent disposal of
solid waste after | ||||||
21 | December 31, 1986, under any contract lawfully executed
before | ||||||
22 | June 1, 1986 under which more than 150,000 cubic yards (or | ||||||
23 | 50,000 tons)
of solid waste is to be permanently disposed of, | ||||||
24 | even though the waste is
exempt from the fee imposed by the | ||||||
25 | State under subsection (b) of this Section
pursuant to an | ||||||
26 | exemption granted under Section 22.16.
|
| |||||||
| |||||||
1 | (k) In accordance with the findings and purposes of the | ||||||
2 | Illinois Solid
Waste Management Act, beginning January 1, 1989 | ||||||
3 | the fee under subsection
(b) and the fee, tax or surcharge | ||||||
4 | under subsection (j) shall not apply to:
| ||||||
5 | (1) waste which is hazardous waste;
| ||||||
6 | (2) waste which is pollution control waste;
| ||||||
7 | (3) waste from recycling, reclamation or reuse | ||||||
8 | processes which have been
approved by the Agency as being | ||||||
9 | designed to remove any contaminant from
wastes so as to | ||||||
10 | render such wastes reusable, provided that the process
| ||||||
11 | renders at least 50% of the waste reusable;
| ||||||
12 | (4) non-hazardous solid waste that is received at a | ||||||
13 | sanitary landfill
and composted or recycled through a | ||||||
14 | process permitted by the Agency; or
| ||||||
15 | (5) any landfill which is permitted by the Agency to | ||||||
16 | receive only
demolition or construction debris or | ||||||
17 | landscape waste.
| ||||||
18 | (Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; | ||||||
19 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
20 | 8-14-18; 101-10, eff. 6-5-19.)
| ||||||
21 | (415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
| ||||||
22 | Sec. 55.6. Used Tire Management Fund.
| ||||||
23 | (a) There is hereby created in the State Treasury a special
| ||||||
24 | fund to be known as the Used Tire Management Fund. There shall | ||||||
25 | be
deposited into the Fund all monies received as (1) recovered |
| |||||||
| |||||||
1 | costs or
proceeds from the sale of used tires under Section | ||||||
2 | 55.3 of this Act, (2)
repayment of loans from the Used Tire | ||||||
3 | Management Fund, or (3) penalties or
punitive damages for | ||||||
4 | violations of this Title, except as provided by
subdivision | ||||||
5 | (b)(4) or (b)(4-5) of Section 42.
| ||||||
6 | (b) Beginning January 1, 1992, in addition to any other | ||||||
7 | fees required by
law, the owner or operator of each site | ||||||
8 | required to be registered or permitted under
subsection (d) or | ||||||
9 | (d-5) of Section 55 shall pay to the Agency an annual fee of | ||||||
10 | $100.
Fees collected under this subsection shall be deposited | ||||||
11 | into the Environmental
Protection Permit and Inspection Fund.
| ||||||
12 | (c) Pursuant to appropriation, moneys up to an amount of $4 | ||||||
13 | million per
fiscal year from the Used Tire Management Fund | ||||||
14 | shall be allocated as follows:
| ||||||
15 | (1) 38% shall be available to the Agency for the | ||||||
16 | following
purposes, provided that priority shall be given | ||||||
17 | to item (i):
| ||||||
18 | (i) To undertake preventive, corrective or removal | ||||||
19 | action as
authorized by and in accordance with Section | ||||||
20 | 55.3, and
to recover costs in accordance with Section | ||||||
21 | 55.3.
| ||||||
22 | (ii) For the performance of inspection and | ||||||
23 | enforcement activities for
used and waste tire sites.
| ||||||
24 | (iii) (Blank).
| ||||||
25 | (iv) To provide financial assistance to units of | ||||||
26 | local government
for the performance of inspecting, |
| |||||||
| |||||||
1 | investigating and enforcement activities
pursuant to | ||||||
2 | subsection (r) of Section 4 at used and waste tire | ||||||
3 | sites.
| ||||||
4 | (v) To provide financial assistance for used and | ||||||
5 | waste tire collection
projects sponsored by local | ||||||
6 | government or not-for-profit corporations.
| ||||||
7 | (vi) For the costs of fee collection and | ||||||
8 | administration relating to
used and waste tires, and to | ||||||
9 | accomplish such other purposes as are
authorized by | ||||||
10 | this Act and regulations thereunder.
| ||||||
11 | (vii) To provide financial assistance to units of | ||||||
12 | local government and private industry for the purposes | ||||||
13 | of: | ||||||
14 | (A) assisting in the establishment of | ||||||
15 | facilities and programs to collect, process, and | ||||||
16 | utilize used and waste tires and tire-derived | ||||||
17 | materials; | ||||||
18 | (B) demonstrating the feasibility of | ||||||
19 | innovative technologies as a means of collecting, | ||||||
20 | storing, processing, and utilizing used and waste | ||||||
21 | tires and tire-derived materials; and | ||||||
22 | (C) applying demonstrated technologies as a | ||||||
23 | means of collecting, storing, processing, and | ||||||
24 | utilizing used and waste tires and tire-derived | ||||||
25 | materials. | ||||||
26 | (2) (Blank).
|
| |||||||
| |||||||
1 | (2.1) For the fiscal year beginning July 1, 2004 and | ||||||
2 | for all fiscal years thereafter, 23% shall be deposited | ||||||
3 | into the General Revenue Fund. Such For fiscal years 2019 | ||||||
4 | and 2020 only, such transfers are at the direction of the | ||||||
5 | Department of Revenue, and shall be made within 30 days | ||||||
6 | after the end of each quarter.
| ||||||
7 | (3) 25% shall be available to the Illinois Department | ||||||
8 | of
Public Health for the following purposes:
| ||||||
9 | (A) To investigate threats or potential threats to | ||||||
10 | the public health
related to mosquitoes and other | ||||||
11 | vectors of disease associated with the
improper | ||||||
12 | storage, handling and disposal of tires, improper | ||||||
13 | waste disposal,
or natural conditions.
| ||||||
14 | (B) To conduct surveillance and monitoring | ||||||
15 | activities for
mosquitoes and other arthropod vectors | ||||||
16 | of disease, and surveillance of
animals which provide a | ||||||
17 | reservoir for disease-producing organisms.
| ||||||
18 | (C) To conduct training activities to promote | ||||||
19 | vector control programs
and integrated pest management | ||||||
20 | as defined in the Vector Control Act.
| ||||||
21 | (D) To respond to inquiries, investigate | ||||||
22 | complaints, conduct evaluations
and provide technical | ||||||
23 | consultation to help reduce or eliminate public
health | ||||||
24 | hazards and nuisance conditions associated with | ||||||
25 | mosquitoes and other
vectors.
| ||||||
26 | (E) To provide financial assistance to units of |
| |||||||
| |||||||
1 | local government for
training, investigation and | ||||||
2 | response to public nuisances associated with
| ||||||
3 | mosquitoes and other vectors of disease.
| ||||||
4 | (4) 2% shall be available to the Department of | ||||||
5 | Agriculture for its
activities under the Illinois | ||||||
6 | Pesticide Act relating to used and waste tires.
| ||||||
7 | (5) 2% shall be available to the Pollution Control | ||||||
8 | Board for
administration of its activities relating to used | ||||||
9 | and waste tires.
| ||||||
10 | (6) 10% shall be available to the University of | ||||||
11 | Illinois for
the Prairie Research Institute to perform | ||||||
12 | research to study the biology,
distribution, population | ||||||
13 | ecology, and biosystematics of tire-breeding
arthropods, | ||||||
14 | especially mosquitoes, and the diseases they spread.
| ||||||
15 | (d) By January 1, 1998, and biennially thereafter, each | ||||||
16 | State
agency receiving an appropriation from the Used Tire | ||||||
17 | Management Fund shall
report to the Governor and the General | ||||||
18 | Assembly on its activities relating to
the Fund.
| ||||||
19 | (e) Any monies appropriated from the Used Tire Management | ||||||
20 | Fund, but not
obligated, shall revert to the Fund.
| ||||||
21 | (f) In administering the provisions of subdivisions (1), | ||||||
22 | (2) and (3) of
subsection (c) of this Section, the Agency, the | ||||||
23 | Department of Commerce and
Economic Opportunity, and the | ||||||
24 | Illinois
Department of Public Health shall ensure that | ||||||
25 | appropriate funding
assistance is provided to any municipality | ||||||
26 | with a population over 1,000,000
or to any sanitary district |
| |||||||
| |||||||
1 | which serves a population over 1,000,000.
| ||||||
2 | (g) Pursuant to appropriation, monies in excess of $4 | ||||||
3 | million per fiscal
year from the Used Tire Management Fund | ||||||
4 | shall be used as follows:
| ||||||
5 | (1) 55% shall be available to the Agency for the | ||||||
6 | following purposes, provided that priority shall be given | ||||||
7 | to subparagraph (A): | ||||||
8 | (A) To undertake preventive,
corrective or renewed | ||||||
9 | action as authorized by and in accordance with
Section | ||||||
10 | 55.3 and to recover costs in accordance with Section | ||||||
11 | 55.3.
| ||||||
12 | (B) To provide financial assistance to units of | ||||||
13 | local government and private industry for the purposes | ||||||
14 | of: | ||||||
15 | (i) assisting in the establishment of | ||||||
16 | facilities and programs to collect, process, and | ||||||
17 | utilize used and waste tires and tire-derived | ||||||
18 | materials; | ||||||
19 | (ii) demonstrating the feasibility of | ||||||
20 | innovative technologies as a means of collecting, | ||||||
21 | storing, processing, and utilizing used and waste | ||||||
22 | tires and tire-derived materials; and | ||||||
23 | (iii) applying demonstrated technologies as a | ||||||
24 | means of collecting, storing, processing, and | ||||||
25 | utilizing used and waste tires and tire-derived | ||||||
26 | materials. |
| |||||||
| |||||||
1 | (C) To provide grants to public universities for | ||||||
2 | vector-related research, disease-related research, and | ||||||
3 | for related laboratory-based equipment and field-based | ||||||
4 | equipment. | ||||||
5 | (2) (Blank).
| ||||||
6 | (3) For the fiscal year beginning July 1, 2004 and for | ||||||
7 | all fiscal years thereafter, 45% shall be deposited into | ||||||
8 | the General Revenue Fund. Such For fiscal years 2019 and | ||||||
9 | 2020 only, such transfers are at the direction of the | ||||||
10 | Department of Revenue, and shall be made within 30 days | ||||||
11 | after the end of each quarter.
| ||||||
12 | (Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17; | ||||||
13 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
14 | 8-14-18; 101-10, eff. 6-5-19.)
| ||||||
15 | (415 ILCS 5/57.11) | ||||||
16 | Sec. 57.11. Underground Storage Tank Fund; creation. | ||||||
17 | (a) There is hereby created in the State Treasury a special | ||||||
18 | fund
to be known as the Underground Storage Tank Fund. There | ||||||
19 | shall be deposited
into the Underground Storage Tank Fund all | ||||||
20 | moneys received by the Office of the
State Fire Marshal as fees | ||||||
21 | for underground storage tanks under Sections 4 and 5
of the | ||||||
22 | Gasoline Storage Act, fees pursuant to the Motor Fuel Tax Law, | ||||||
23 | and beginning July 1, 2013, payments pursuant to the Use Tax | ||||||
24 | Act, the Service Use Tax Act, the Service Occupation Tax Act, | ||||||
25 | and the Retailers' Occupation Tax Act.
All amounts held in the |
| |||||||
| |||||||
1 | Underground Storage Tank Fund shall be invested at
interest by | ||||||
2 | the State Treasurer. All income earned from the investments | ||||||
3 | shall
be deposited into the Underground Storage Tank Fund no | ||||||
4 | less frequently than
quarterly. In addition to any other | ||||||
5 | transfers that may be provided for by law, beginning on July 1, | ||||||
6 | 2018 and on the first day of each month thereafter during | ||||||
7 | fiscal years 2019 through 2021 and 2020 only, the State | ||||||
8 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
9 | an amount equal to 1/12 of $10,000,000 from the Underground | ||||||
10 | Storage Tank Fund to the General Revenue Fund. Moneys in the | ||||||
11 | Underground Storage Tank Fund, pursuant to
appropriation, may | ||||||
12 | be used by the Agency and the Office of the State Fire
Marshal | ||||||
13 | for the following purposes: | ||||||
14 | (1) To take action authorized under Section 57.12 to | ||||||
15 | recover costs under
Section 57.12. | ||||||
16 | (2) To assist in the reduction and mitigation of damage | ||||||
17 | caused by leaks
from underground storage tanks, including | ||||||
18 | but not limited to, providing
alternative water supplies to | ||||||
19 | persons whose drinking water has become
contaminated as a | ||||||
20 | result of those leaks. | ||||||
21 | (3) To be used as a matching amount towards federal | ||||||
22 | assistance relative to
the release of petroleum from | ||||||
23 | underground storage tanks. | ||||||
24 | (4) For the costs of administering activities of the | ||||||
25 | Agency and the Office
of the State Fire Marshal relative to | ||||||
26 | the Underground Storage Tank Fund. |
| |||||||
| |||||||
1 | (5) For payment of costs of corrective action incurred | ||||||
2 | by and
indemnification to operators of underground storage | ||||||
3 | tanks as provided in this
Title. | ||||||
4 | (6) For a total of 2 demonstration projects in amounts | ||||||
5 | in excess of a
$10,000 deductible charge designed to assess | ||||||
6 | the viability of corrective action
projects at sites which | ||||||
7 | have experienced contamination from petroleum releases.
| ||||||
8 | Such demonstration projects shall be conducted in | ||||||
9 | accordance with the provision
of this Title. | ||||||
10 | (7) Subject to appropriation, moneys in the | ||||||
11 | Underground Storage Tank Fund
may also be used by the | ||||||
12 | Department of Revenue for the costs of administering
its | ||||||
13 | activities relative to the Fund and for refunds provided | ||||||
14 | for in Section
13a.8 of the Motor Fuel Tax Act. | ||||||
15 | (b) Moneys in the Underground Storage Tank Fund may, | ||||||
16 | pursuant to
appropriation, be used by the Office of the State | ||||||
17 | Fire Marshal or the Agency to
take whatever emergency action is | ||||||
18 | necessary or appropriate to assure that the
public health or | ||||||
19 | safety is not threatened whenever there is a release or
| ||||||
20 | substantial threat of a release of petroleum from an | ||||||
21 | underground storage tank
and for the costs of administering its | ||||||
22 | activities relative to the Underground
Storage Tank Fund. | ||||||
23 | (c) Beginning July 1, 1993, the Governor shall certify to | ||||||
24 | the State
Comptroller and State Treasurer the monthly amount | ||||||
25 | necessary to pay debt
service on State obligations issued | ||||||
26 | pursuant to Section 6 of the General
Obligation Bond Act. On |
| |||||||
| |||||||
1 | the last day of each month, the Comptroller shall order
| ||||||
2 | transferred and the Treasurer shall transfer from the | ||||||
3 | Underground Storage Tank
Fund to the General Obligation Bond | ||||||
4 | Retirement and Interest Fund the amount
certified by the | ||||||
5 | Governor, plus any cumulative deficiency in those transfers
for | ||||||
6 | prior months. | ||||||
7 | (d) Except as provided in subsection (c) of this Section, | ||||||
8 | the Underground Storage Tank Fund is not subject to | ||||||
9 | administrative charges authorized under Section 8h of the State | ||||||
10 | Finance Act that would in any way transfer any funds from the | ||||||
11 | Underground Storage Tank Fund into any other fund of the State. | ||||||
12 | (e) Each fiscal year, subject to appropriation, the Agency | ||||||
13 | may commit up to $10,000,000 of the moneys in the Underground | ||||||
14 | Storage Tank Fund to the payment of corrective action costs for | ||||||
15 | legacy sites that meet one or more of the following criteria as | ||||||
16 | a result of the underground storage tank release: (i) the | ||||||
17 | presence of free product, (ii) contamination within a regulated | ||||||
18 | recharge area, a wellhead protection area, or the setback zone | ||||||
19 | of a potable water supply well, (iii) contamination extending | ||||||
20 | beyond the boundaries of the site where the release occurred, | ||||||
21 | or (iv) such other criteria as may be adopted in Agency rules. | ||||||
22 | (1) Fund moneys committed under this subsection (e) | ||||||
23 | shall be held in the Fund for payment of the corrective | ||||||
24 | action costs for which the moneys were committed. | ||||||
25 | (2) The Agency may adopt rules governing the commitment | ||||||
26 | of Fund moneys under this subsection (e). |
| |||||||
| |||||||
1 | (3) This subsection (e) does not limit the use of Fund | ||||||
2 | moneys at legacy sites as otherwise provided under this | ||||||
3 | Title. | ||||||
4 | (4) For the purposes of this subsection (e), the term | ||||||
5 | "legacy site" means a site for which (i) an underground | ||||||
6 | storage tank release was reported prior to January 1, 2005, | ||||||
7 | (ii) the owner or operator has been determined eligible to | ||||||
8 | receive payment from the Fund for corrective action costs, | ||||||
9 | and (iii) the Agency did not receive any applications for | ||||||
10 | payment prior to January 1, 2010. | ||||||
11 | (f) Beginning July 1, 2013, if the amounts deposited into | ||||||
12 | the Fund from moneys received by the Office of the State Fire | ||||||
13 | Marshal as fees for underground storage tanks under Sections 4 | ||||||
14 | and 5 of the Gasoline Storage Act and as fees pursuant to the | ||||||
15 | Motor Fuel Tax Law during a State fiscal year are sufficient to | ||||||
16 | pay all claims for payment by the fund received during that | ||||||
17 | State fiscal year, then the amount of any payments into the | ||||||
18 | fund pursuant to the Use Tax Act, the Service Use Tax Act, the | ||||||
19 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
20 | Act during that State fiscal year shall be deposited as | ||||||
21 | follows: 75% thereof shall be paid into the State treasury and | ||||||
22 | 25% shall be reserved in a special account and used only for | ||||||
23 | the transfer to the Common School Fund as part of the monthly | ||||||
24 | transfer from the General Revenue Fund in accordance with | ||||||
25 | Section 8a of the State Finance Act. | ||||||
26 | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | ARTICLE 40. VEHICLES | |||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Section 40-5. The Illinois Vehicle Code is amended by | |||||||||||||||||||||||||||||||||||||||||||||||||||
3 | changing Section 3-821 as follows:
| |||||||||||||||||||||||||||||||||||||||||||||||||||
4 | (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
| |||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Sec. 3-821. Miscellaneous registration and title fees.
| |||||||||||||||||||||||||||||||||||||||||||||||||||
6 | (a) Except as provided under subsection (h), the fee to be | |||||||||||||||||||||||||||||||||||||||||||||||||||
7 | paid to the Secretary of State for the following
certificates, | |||||||||||||||||||||||||||||||||||||||||||||||||||
8 | registrations or evidences of proper registration, or for
| |||||||||||||||||||||||||||||||||||||||||||||||||||
9 | corrected or duplicate documents shall be in accordance with | |||||||||||||||||||||||||||||||||||||||||||||||||||
10 | the following
schedule:
| |||||||||||||||||||||||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | A special corrected certificate of title shall be issued | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | (i) to remove a co-owner's name due to the death of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | co-owner, to transfer title to a spouse if the decedent-spouse |
| |||||||
| |||||||
1 | was the sole owner on the title, or due to a divorce; (ii) to | ||||||
2 | change a co-owner's name due to a marriage; or (iii) due to a | ||||||
3 | name change under Article XXI of the Code of Civil Procedure.
| ||||||
4 | There shall be no fee paid for a Junking Certificate.
| ||||||
5 | There shall be no fee paid for a certificate of title | ||||||
6 | issued to a county when the vehicle is forfeited to the county | ||||||
7 | under Article 36 of the Criminal Code of 2012. | ||||||
8 | For purposes of this Section, the fee for a corrected title | ||||||
9 | application that also results in the issuance of a duplicate | ||||||
10 | title shall be the same as the fee for a duplicate title. | ||||||
11 | (a-5) The Secretary of State may revoke a certificate of | ||||||
12 | title and registration card and issue a corrected certificate | ||||||
13 | of title and registration card, at no fee to the vehicle owner | ||||||
14 | or lienholder, if there is proof that the vehicle | ||||||
15 | identification number is erroneously shown on the original | ||||||
16 | certificate of title.
| ||||||
17 | (a-10) The Secretary of State may issue, in connection with | ||||||
18 | the sale of a motor vehicle, a corrected title to a motor | ||||||
19 | vehicle dealer upon application and submittal of a lien release | ||||||
20 | letter from the lienholder listed in the files of the | ||||||
21 | Secretary. In the case of a title issued by another state, the | ||||||
22 | dealer must submit proof from the state that issued the last | ||||||
23 | title. The corrected title, which shall be known as a dealer | ||||||
24 | lien release certificate of title, shall be issued in the name | ||||||
25 | of the vehicle owner without the named lienholder. If the motor | ||||||
26 | vehicle is currently titled in a state other than Illinois, the |
| |||||||
| |||||||
1 | applicant must submit either (i) a letter from the current | ||||||
2 | lienholder releasing the lien and stating that the lienholder | ||||||
3 | has possession of the title; or (ii) a letter from the current | ||||||
4 | lienholder releasing the lien and a copy of the records of the | ||||||
5 | department of motor vehicles for the state in which the vehicle | ||||||
6 | is titled, showing that the vehicle is titled in the name of | ||||||
7 | the applicant and that no liens are recorded other than the | ||||||
8 | lien for which a release has been submitted. The fee for the | ||||||
9 | dealer lien release certificate of title is $20. | ||||||
10 | (b) The Secretary may prescribe the maximum service charge | ||||||
11 | to be
imposed upon an applicant for renewal of a registration | ||||||
12 | by any person
authorized by law to receive and remit or | ||||||
13 | transmit to the Secretary such
renewal application and fees | ||||||
14 | therewith.
| ||||||
15 | (c) If payment is delivered to the Office of the Secretary | ||||||
16 | of State
as payment of any fee or tax under this Code, and such | ||||||
17 | payment is not
honored for any reason, the registrant
or other | ||||||
18 | person tendering the payment remains liable for the payment of
| ||||||
19 | such fee or tax. The Secretary of State may assess a service | ||||||
20 | charge of $25
in addition to the fee or tax due and owing for | ||||||
21 | all dishonored payments.
| ||||||
22 | If the total amount then due and owing exceeds the sum of | ||||||
23 | $100 and
has not been paid in full within 60 days from the date | ||||||
24 | the dishonored payment was first delivered to the Secretary of | ||||||
25 | State, the Secretary of State shall
assess a penalty of 25% of | ||||||
26 | such amount remaining unpaid.
|
| |||||||
| |||||||
1 | All amounts payable under this Section shall be computed to | ||||||
2 | the
nearest dollar. Out of each fee collected for dishonored | ||||||
3 | payments, $5 shall be deposited in the Secretary of State | ||||||
4 | Special Services Fund.
| ||||||
5 | (d) The minimum fee and tax to be paid by any applicant for
| ||||||
6 | apportionment of a fleet of vehicles under this Code shall be | ||||||
7 | $15
if the application was filed on or before the date | ||||||
8 | specified by the
Secretary together with fees and taxes due. If | ||||||
9 | an application and the
fees or taxes due are filed after the | ||||||
10 | date specified by the Secretary,
the Secretary may prescribe | ||||||
11 | the payment of interest at the rate of 1/2
of 1% per month or | ||||||
12 | fraction thereof after such due date and a minimum of
$8.
| ||||||
13 | (e) Trucks, truck tractors, truck tractors with loads, and | ||||||
14 | motor buses,
any one of which having a combined total weight in | ||||||
15 | excess of 12,000 lbs.
shall file an application for a Fleet | ||||||
16 | Reciprocity Permit issued by the
Secretary of State. This | ||||||
17 | permit shall be in the possession of any driver
operating a | ||||||
18 | vehicle on Illinois highways. Any foreign licensed vehicle of | ||||||
19 | the
second division operating at any time in Illinois without a | ||||||
20 | Fleet Reciprocity
Permit or other proper Illinois | ||||||
21 | registration, shall subject the operator to the
penalties | ||||||
22 | provided in Section 3-834 of this Code. For the purposes of | ||||||
23 | this
Code, "Fleet Reciprocity Permit" means any second division | ||||||
24 | motor vehicle with a
foreign license and used only in | ||||||
25 | interstate transportation of goods. The fee
for such permit | ||||||
26 | shall be $15 per fleet which shall include all
vehicles of the |
| |||||||
| |||||||
1 | fleet being registered.
| ||||||
2 | (f) For purposes of this Section, "all-terrain vehicle or | ||||||
3 | off-highway
motorcycle used for production agriculture" means | ||||||
4 | any all-terrain vehicle or
off-highway motorcycle used in the | ||||||
5 | raising
of or the propagation of livestock, crops for sale for | ||||||
6 | human consumption,
crops for livestock consumption, and | ||||||
7 | production seed stock grown for the
propagation of feed grains | ||||||
8 | and the husbandry of animals or for the purpose
of providing a | ||||||
9 | food product, including the husbandry of blood stock as a
main | ||||||
10 | source of providing a food product.
"All-terrain vehicle or | ||||||
11 | off-highway motorcycle used in production agriculture"
also | ||||||
12 | means any all-terrain vehicle or off-highway motorcycle used in | ||||||
13 | animal
husbandry, floriculture, aquaculture, horticulture, and | ||||||
14 | viticulture.
| ||||||
15 | (g) All of the proceeds of the additional fees imposed by | ||||||
16 | Public Act 96-34 shall be deposited into the Capital Projects | ||||||
17 | Fund. | ||||||
18 | (h) The fee for a duplicate registration sticker or | ||||||
19 | stickers shall be the amount required under subsection (a) or | ||||||
20 | the vehicle's annual registration fee amount, whichever is | ||||||
21 | less. | ||||||
22 | (i) All of the proceeds of the additional fees imposed by | ||||||
23 | this amendatory Act of the 101st General Assembly shall be | ||||||
24 | deposited into the Road Fund. | ||||||
25 | (Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19; | ||||||
26 | 101-604, eff. 12-13-19.)
|
| |||||||
| |||||||
1 | ARTICLE 45. COURTS AND CORRECTIONS | ||||||
2 | Section 45-5. The Clerks of Courts Act is amended by | ||||||
3 | changing Section 27.3b-1 as follows:
| ||||||
4 | (705 ILCS 105/27.3b-1) | ||||||
5 | Sec. 27.3b-1. Minimum fines; disbursement of fines. | ||||||
6 | (a) Unless otherwise specified by law, the minimum fine for | ||||||
7 | a conviction or supervision disposition on a minor traffic | ||||||
8 | offense is $25 and the minimum fine for a conviction, | ||||||
9 | supervision disposition, or violation based upon a plea of | ||||||
10 | guilty or finding of guilt for any other offense is $75. If the | ||||||
11 | court
finds that the fine would impose an undue burden on the | ||||||
12 | victim,
the court may reduce or waive the fine. In this | ||||||
13 | subsection (a), "victim" shall not be construed to include the | ||||||
14 | defendant. | ||||||
15 | (b) Unless otherwise specified by law, all fines imposed on | ||||||
16 | a misdemeanor offense, other than a traffic, conservation, or | ||||||
17 | driving under the influence offense, or on a felony offense | ||||||
18 | shall be disbursed
within 60 days after receipt by the circuit
| ||||||
19 | clerk to the county treasurer for deposit into the county's | ||||||
20 | General Fund. Unless otherwise specified by law, all fines | ||||||
21 | imposed on an ordinance offense or a misdemeanor traffic, | ||||||
22 | misdemeanor conservation, or misdemeanor driving under the | ||||||
23 | influence offense shall be disbursed
within 60 days after |
| |||||||
| |||||||
1 | receipt by the circuit
clerk to the treasurer of the unit of | ||||||
2 | government of the arresting agency. If the arresting agency is | ||||||
3 | the office of the sheriff, the county treasurer shall deposit | ||||||
4 | the portion into a fund to support the law enforcement | ||||||
5 | operations of the office of the sheriff. If the arresting | ||||||
6 | agency is a State agency, the State Treasurer shall deposit the | ||||||
7 | portion as follows: | ||||||
8 | (1) if the arresting agency is the Department of State | ||||||
9 | Police, into the State Police Law Enforcement | ||||||
10 | Administration Fund; | ||||||
11 | (2) if the arresting agency is the Department of | ||||||
12 | Natural Resources, into the Conservation Police Operations | ||||||
13 | Assistance Fund; | ||||||
14 | (3) if the arresting agency is the Secretary of State, | ||||||
15 | into the Secretary of State Police Services Fund; and | ||||||
16 | (4) if the arresting agency is the Illinois Commerce | ||||||
17 | Commission, into the Transportation Regulatory Public | ||||||
18 | Utility Fund.
| ||||||
19 | (Source: P.A. 100-987, eff. 7-1-19 .)
| ||||||
20 | Section 45-10. The Criminal and Traffic Assessment Act is | ||||||
21 | amended by changing Sections 10-5 and 15-70 as follows:
| ||||||
22 | (705 ILCS 135/10-5)
| ||||||
23 | (Section scheduled to be repealed on January 1, 2021) | ||||||
24 | Sec. 10-5. Funds.
|
| |||||||
| |||||||
1 | (a) All money collected by the Clerk of the Circuit Court | ||||||
2 | under Article 15 of this Act shall be remitted as directed in | ||||||
3 | Article 15 of this Act to the county treasurer, to the State | ||||||
4 | Treasurer, and to the treasurers of the units of local | ||||||
5 | government. If an amount payable to any of the treasurers is | ||||||
6 | less than $10, the clerk may postpone remitting the money until | ||||||
7 | $10 has accrued or by the end of fiscal year. The treasurers | ||||||
8 | shall deposit the money as indicated in the schedules, except, | ||||||
9 | in a county with a population of over 3,000,000, money remitted | ||||||
10 | to the county treasurer shall be subject to appropriation by | ||||||
11 | the county board. Any amount retained by the Clerk of the | ||||||
12 | Circuit Court in a county with a population of over 3,000,000 | ||||||
13 | shall be subject to appropriation by the county board. | ||||||
14 | (b) The county treasurer or the treasurer of the unit of | ||||||
15 | local government may create the funds indicated in paragraphs | ||||||
16 | (1) through (5), (9), and (16) of subsection (d) of this | ||||||
17 | Section, if not already in existence. If a county or unit of | ||||||
18 | local government has not instituted, and does not plan to | ||||||
19 | institute a program that uses a particular fund, the treasurer | ||||||
20 | need not create the fund and may instead deposit the money | ||||||
21 | intended for the fund into the general fund of the county or | ||||||
22 | unit of local government for use in financing the court system. | ||||||
23 | (c) If the arresting agency is a State agency, the | ||||||
24 | arresting agency portion shall be remitted by the clerk of | ||||||
25 | court to the State Treasurer who shall deposit the portion as | ||||||
26 | follows: |
| |||||||
| |||||||
1 | (1) if the arresting agency is the Department of State | ||||||
2 | Police, into the State Police Law Enforcement | ||||||
3 | Administration Fund; | ||||||
4 | (2) if the arresting agency is the Department of | ||||||
5 | Natural Resources, into the Conservation Police Operations | ||||||
6 | Assistance Fund; | ||||||
7 | (3) if the arresting agency is the Secretary of State, | ||||||
8 | into the Secretary of State Police Services Fund; and | ||||||
9 | (4) if the arresting agency is the Illinois Commerce | ||||||
10 | Commission, into the Transportation Regulatory Public | ||||||
11 | Utility Fund.
| ||||||
12 | (d) Fund descriptions and provisions: | ||||||
13 | (1) The Court Automation Fund is to defray the expense, | ||||||
14 | borne by the county, of establishing and maintaining | ||||||
15 | automated record keeping systems in the Office of the Clerk | ||||||
16 | of the Circuit Court. The money shall be remitted monthly | ||||||
17 | by the clerk to the county treasurer and identified as | ||||||
18 | funds for the Circuit Court Clerk. The fund shall be | ||||||
19 | audited by the county auditor, and the board shall make | ||||||
20 | expenditures from the fund in payment of any costs related | ||||||
21 | to the automation of court records including hardware, | ||||||
22 | software, research and development costs, and personnel | ||||||
23 | costs related to the foregoing, provided that the | ||||||
24 | expenditure is approved by the clerk of the court and by | ||||||
25 | the chief judge of the circuit court or his or her | ||||||
26 | designee. |
| |||||||
| |||||||
1 | (2) The Document Storage Fund is to defray the expense, | ||||||
2 | borne by the county, of establishing and maintaining a | ||||||
3 | document storage system and converting the records of the | ||||||
4 | circuit court clerk to electronic or micrographic storage. | ||||||
5 | The money shall be remitted monthly by the clerk to the | ||||||
6 | county treasurer and identified as funds for the circuit | ||||||
7 | court clerk. The fund shall be audited by the county | ||||||
8 | auditor, and the board shall make expenditure from the fund | ||||||
9 | in payment of any cost related to the storage of court | ||||||
10 | records, including hardware, software, research and | ||||||
11 | development costs, and personnel costs related to the | ||||||
12 | foregoing, provided that the expenditure is approved by the | ||||||
13 | clerk of the court. | ||||||
14 | (3) The Circuit Clerk Operations and Administration | ||||||
15 | Fund may be used to defray the expenses incurred for | ||||||
16 | collection and disbursement of the various assessment | ||||||
17 | schedules. The money shall be remitted monthly by the clerk | ||||||
18 | to the county treasurer and identified as funds for the | ||||||
19 | circuit court clerk. | ||||||
20 | (4) The State's Attorney Records Automation Fund is to | ||||||
21 | defray the expense of establishing and maintaining | ||||||
22 | automated record keeping systems in the offices of the | ||||||
23 | State's Attorney. The money shall be remitted monthly by | ||||||
24 | the clerk to the county treasurer for deposit into the | ||||||
25 | State's Attorney Records Automation Fund. Expenditures | ||||||
26 | from this fund may be made by the State's Attorney for |
| |||||||
| |||||||
1 | hardware, software, and research and development related | ||||||
2 | to automated record keeping systems. | ||||||
3 | (5) The Public Defender Records Automation Fund is to | ||||||
4 | defray the expense of establishing and maintaining | ||||||
5 | automated record keeping systems in the offices of the | ||||||
6 | Public Defender. The money shall be remitted monthly by the | ||||||
7 | clerk to the county treasurer for deposit into the Public | ||||||
8 | Defender Records Automation Fund. Expenditures from this | ||||||
9 | fund may be made by the Public Defender for hardware, | ||||||
10 | software, and research and development related to | ||||||
11 | automated record keeping systems. | ||||||
12 | (6) The DUI Fund shall be used for enforcement and | ||||||
13 | prevention of driving while under the influence of alcohol, | ||||||
14 | other drug or drugs, intoxicating compound or compounds or | ||||||
15 | any combination thereof, as defined by Section 11-501 of | ||||||
16 | the Illinois Vehicle Code, including, but not limited to, | ||||||
17 | the purchase of law enforcement equipment and commodities | ||||||
18 | that will assist in the prevention of alcohol-related | ||||||
19 | criminal violence throughout the State; police officer | ||||||
20 | training and education in areas related to alcohol-related | ||||||
21 | crime, including, but not limited to, DUI training; and | ||||||
22 | police officer salaries, including, but not limited to, | ||||||
23 | salaries for hire-back funding for safety checkpoints, | ||||||
24 | saturation patrols, and liquor store sting operations.
Any | ||||||
25 | moneys shall be used to purchase law enforcement equipment | ||||||
26 | that will assist in the prevention of alcohol-related |
| |||||||
| |||||||
1 | criminal violence throughout the State. The money shall be | ||||||
2 | remitted monthly by the clerk to the State or local | ||||||
3 | treasurer for deposit as provided by law. | ||||||
4 | (7) The Trauma Center Fund shall be distributed as | ||||||
5 | provided under Section 3.225 of the Emergency Medical | ||||||
6 | Services (EMS) Systems Act. | ||||||
7 | (8) The Probation and Court Services Fund is to be | ||||||
8 | expended as described in Section 15.1 of the Probation and | ||||||
9 | Probation Officers Act. | ||||||
10 | (9) The Circuit Court Clerk Electronic Citation Fund | ||||||
11 | shall have the Circuit Court Clerk as the custodian, ex | ||||||
12 | officio, of the Fund and shall be used to perform the | ||||||
13 | duties required by the office for establishing and | ||||||
14 | maintaining electronic citations. The Fund shall be | ||||||
15 | audited by the county's auditor. | ||||||
16 | (10) The Drug Treatment Fund is a special fund in the | ||||||
17 | State treasury. Moneys in the Fund shall be expended as | ||||||
18 | provided in Section 411.2 of the Illinois Controlled | ||||||
19 | Substances Act. | ||||||
20 | (11) The Violent Crime Victims Assistance Fund is a | ||||||
21 | special fund in the State treasury to provide moneys for | ||||||
22 | the grants to be awarded under the Violent Crime Victims | ||||||
23 | Assistance Act. | ||||||
24 | (12) The Criminal Justice Information Projects Fund | ||||||
25 | shall be appropriated to and administered by the Illinois | ||||||
26 | Criminal Justice Information Authority for distribution to |
| |||||||
| |||||||
1 | fund Department of State Police drug
task forces and | ||||||
2 | Metropolitan Enforcement Groups, for the costs associated | ||||||
3 | with making grants from the Prescription Pill and Drug | ||||||
4 | Disposal Fund, for undertaking criminal justice | ||||||
5 | information projects, and for the operating and other
| ||||||
6 | expenses of the Authority incidental to those criminal | ||||||
7 | justice information projects. The moneys deposited into | ||||||
8 | the Criminal Justice Information Projects Fund under | ||||||
9 | Sections 15-15 and 15-35 of this Act shall be appropriated | ||||||
10 | to and administered by the Illinois Criminal Justice | ||||||
11 | Information Authority for distribution to fund Department | ||||||
12 | of State Police drug
task forces and Metropolitan | ||||||
13 | Enforcement Groups
by dividing the
funds equally by the | ||||||
14 | total number of Department of State Police
drug task forces | ||||||
15 | and Illinois Metropolitan Enforcement Groups. | ||||||
16 | (13) The Sexual Assault Services Fund shall be | ||||||
17 | appropriated to the Department of Public Health. Upon | ||||||
18 | appropriation of moneys from the Sexual Assault Services | ||||||
19 | Fund, the Department of Public Health shall make grants of | ||||||
20 | these moneys to sexual assault organizations with whom the | ||||||
21 | Department has contracts for the purpose of providing | ||||||
22 | community-based services to victims of sexual assault. | ||||||
23 | Grants are in addition to, and are not substitutes for, | ||||||
24 | other grants authorized and made by the Department. | ||||||
25 | (14) The County Jail Medical Costs Fund is to help | ||||||
26 | defray the costs outlined in Section 17 of the County Jail |
| |||||||
| |||||||
1 | Act. Moneys in the Fund shall be used solely for | ||||||
2 | reimbursement to the county of costs for medical expenses | ||||||
3 | and administration of the Fund. | ||||||
4 | (15) The Prisoner Review Board Vehicle and Equipment | ||||||
5 | Fund is a special fund in the State treasury. The Prisoner | ||||||
6 | Review Board shall, subject to appropriation by the General | ||||||
7 | Assembly and approval by the Secretary, use all moneys in | ||||||
8 | the Prisoner Review Board Vehicle and Equipment Fund for | ||||||
9 | the purchase and operation of vehicles and equipment. | ||||||
10 | (16) In each county in which a Children's Advocacy | ||||||
11 | Center provides services, a Child Advocacy Center Fund is | ||||||
12 | specifically for the operation and administration of the | ||||||
13 | Children's Advocacy Center, from which the county board | ||||||
14 | shall make grants to support the activities and services of | ||||||
15 | the Children's Advocacy Center within that county.
| ||||||
16 | (Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19 .)
| ||||||
17 | (705 ILCS 135/15-70)
| ||||||
18 | (Section scheduled to be repealed on January 1, 2021) | ||||||
19 | Sec. 15-70. Conditional assessments. In addition to | ||||||
20 | payments under one of the Schedule of Assessments 1 through 13 | ||||||
21 | of this Act, the court shall also order payment of any of the | ||||||
22 | following conditional assessment amounts for each sentenced | ||||||
23 | violation in the case to which a conditional assessment is | ||||||
24 | applicable, which shall be collected and remitted by the Clerk | ||||||
25 | of the Circuit Court as provided in this Section: |
| |||||||
| |||||||
1 | (1) arson, residential arson, or aggravated arson, | ||||||
2 | $500 per conviction to the State Treasurer for deposit into | ||||||
3 | the Fire Prevention Fund; | ||||||
4 | (2) child pornography under Section 11-20.1 of the | ||||||
5 | Criminal Code of 1961 or the Criminal Code of 2012, $500 | ||||||
6 | per conviction, unless more than one agency is responsible | ||||||
7 | for the arrest in which case the amount shall be remitted | ||||||
8 | to each unit of government equally: | ||||||
9 | (A) if the arresting agency is an agency of a unit | ||||||
10 | of local government, $500 to the treasurer of the unit | ||||||
11 | of local government for deposit into the unit of local | ||||||
12 | government's General Fund, except that if the | ||||||
13 | Department of State Police provides digital or | ||||||
14 | electronic forensic examination assistance, or both, | ||||||
15 | to the arresting agency then $100 to the State | ||||||
16 | Treasurer for deposit into the State Crime Laboratory | ||||||
17 | Fund; or | ||||||
18 | (B) if the arresting agency is the Department of | ||||||
19 | State Police, $500 to the State Treasurer for deposit | ||||||
20 | into the State Crime Laboratory Fund; | ||||||
21 | (3)
crime laboratory drug analysis for a drug-related | ||||||
22 | offense involving possession or delivery of cannabis or | ||||||
23 | possession or delivery of a controlled substance as defined | ||||||
24 | in the Cannabis Control Act, the Illinois Controlled | ||||||
25 | Substances Act, or the Methamphetamine Control and | ||||||
26 | Community Protection Act, $100 reimbursement for |
| |||||||
| |||||||
1 | laboratory analysis, as set forth in subsection (f) of | ||||||
2 | Section 5-9-1.4 of the Unified Code of Corrections; | ||||||
3 | (4)
DNA analysis, $250 on each conviction in which it | ||||||
4 | was used to the State Treasurer for deposit into the State | ||||||
5 | Offender DNA Identification System Fund as set forth in | ||||||
6 | Section 5-4-3 of the Unified Code of Corrections; | ||||||
7 | (5)
DUI analysis, $150 on each sentenced violation in | ||||||
8 | which it was used as set forth in subsection (f) of Section | ||||||
9 | 5-9-1.9 of the Unified Code of Corrections; | ||||||
10 | (6) drug-related
offense involving possession or | ||||||
11 | delivery of cannabis or possession or delivery
of a | ||||||
12 | controlled substance, other than methamphetamine, as | ||||||
13 | defined in the Cannabis Control Act
or the Illinois | ||||||
14 | Controlled Substances Act, an amount not less than
the full | ||||||
15 | street value of the cannabis or controlled substance seized | ||||||
16 | for each conviction to be disbursed as follows: | ||||||
17 | (A) 12.5% of the street value assessment shall be | ||||||
18 | paid into the Youth Drug Abuse Prevention Fund, to be | ||||||
19 | used by the Department of Human Services for the | ||||||
20 | funding of programs and services for drug-abuse | ||||||
21 | treatment, and prevention and education services; | ||||||
22 | (B) 37.5% to the county in which the charge was | ||||||
23 | prosecuted, to be deposited into the county General | ||||||
24 | Fund; | ||||||
25 | (C) 50% to the treasurer of the arresting law | ||||||
26 | enforcement agency of the municipality or county, or to |
| |||||||
| |||||||
1 | the State Treasurer if the arresting agency was a state | ||||||
2 | agency; | ||||||
3 | (D) if the arrest was made in combination with | ||||||
4 | multiple law enforcement agencies, the clerk shall | ||||||
5 | equitably allocate the portion in subparagraph (C) of | ||||||
6 | this paragraph (6) among the law enforcement agencies | ||||||
7 | involved in the arrest; | ||||||
8 | (6.5) Kane County or Will County, in felony, | ||||||
9 | misdemeanor, local or county ordinance, traffic, or | ||||||
10 | conservation cases, up to $30 as set by the county board | ||||||
11 | under Section 5-1101.3 of the Counties Code upon the entry | ||||||
12 | of a judgment of conviction, an order of supervision, or a | ||||||
13 | sentence of probation without entry of judgment under | ||||||
14 | Section 10 of the Cannabis Control Act, Section 410 of the | ||||||
15 | Illinois Controlled Substances Act, Section 70 of the | ||||||
16 | Methamphetamine Control and Community Protection Act, | ||||||
17 | Section 12-4.3 or subdivision (b)(1) of Section 12-3.05 of | ||||||
18 | the Criminal Code of 1961 or the Criminal Code of 2012, | ||||||
19 | Section 10-102 of the Illinois Alcoholism and Other Drug | ||||||
20 | Dependency Act, or Section 10 of the Steroid Control Act; | ||||||
21 | except in local or county ordinance, traffic, and | ||||||
22 | conservation cases, if fines are paid in full without a | ||||||
23 | court appearance, then the assessment shall not be imposed | ||||||
24 | or collected. Distribution of assessments collected under | ||||||
25 | this paragraph (6.5) shall be as provided in Section | ||||||
26 | 5-1101.3 of the Counties Code; |
| |||||||
| |||||||
1 | (7) methamphetamine-related
offense involving | ||||||
2 | possession or delivery of methamphetamine or any salt of an | ||||||
3 | optical isomer of methamphetamine or possession of a | ||||||
4 | methamphetamine manufacturing material as set forth in | ||||||
5 | Section 10 of the Methamphetamine Control and Community | ||||||
6 | Protection Act with the intent to manufacture a substance | ||||||
7 | containing methamphetamine or salt of an optical isomer of | ||||||
8 | methamphetamine, an amount not less than
the full street | ||||||
9 | value of the methamphetamine or salt of an optical isomer | ||||||
10 | of methamphetamine or methamphetamine manufacturing | ||||||
11 | materials seized for each conviction to be disbursed as | ||||||
12 | follows: | ||||||
13 | (A) 12.5% of the street value assessment shall be | ||||||
14 | paid into the Youth Drug Abuse Prevention Fund, to be | ||||||
15 | used by the Department of Human Services for the | ||||||
16 | funding of programs and services for drug-abuse | ||||||
17 | treatment, and prevention and education services; | ||||||
18 | (B) 37.5% to the county in which the charge was | ||||||
19 | prosecuted, to be deposited into the county General | ||||||
20 | Fund; | ||||||
21 | (C) 50% to the treasurer of the arresting law | ||||||
22 | enforcement agency of the municipality or county, or to | ||||||
23 | the State Treasurer if the arresting agency was a state | ||||||
24 | agency; | ||||||
25 | (D) if the arrest was made in combination with | ||||||
26 | multiple law enforcement agencies, the clerk shall |
| |||||||
| |||||||
1 | equitably allocate the portion in subparagraph (C) of | ||||||
2 | this paragraph (6) among the law enforcement agencies | ||||||
3 | involved in the arrest; | ||||||
4 | (8)
order of protection violation under Section 12-3.4 | ||||||
5 | of the Criminal Code of 2012, $200 for each conviction to | ||||||
6 | the county treasurer for deposit into the Probation and | ||||||
7 | Court Services Fund for implementation of a domestic | ||||||
8 | violence surveillance program and any other assessments or | ||||||
9 | fees imposed under Section 5-9-1.16 of the Unified Code of | ||||||
10 | Corrections; | ||||||
11 | (9)
order of protection violation, $25 for each | ||||||
12 | violation to the State Treasurer, for deposit into the | ||||||
13 | Domestic Violence Abuser Services Fund; | ||||||
14 | (10)
prosecution by the State's Attorney of a: | ||||||
15 | (A) petty or business offense, $4 to the county | ||||||
16 | treasurer of which $2 deposited into the State's | ||||||
17 | Attorney Records Automation Fund and $2 into the Public | ||||||
18 | Defender Records Automation Fund; | ||||||
19 | (B) conservation or traffic offense, $2 to the | ||||||
20 | county treasurer for deposit into the State's Attorney | ||||||
21 | Records Automation Fund; | ||||||
22 | (11) speeding in a construction zone violation, $250 to | ||||||
23 | the State Treasurer for deposit into the Transportation | ||||||
24 | Safety Highway Hire-back Fund, unless (i) the violation | ||||||
25 | occurred on a highway other than an interstate highway and | ||||||
26 | (ii) a county police officer wrote the ticket for the |
| |||||||
| |||||||
1 | violation, in which case to the county treasurer for | ||||||
2 | deposit into that county's Transportation Safety Highway | ||||||
3 | Hire-back Fund; | ||||||
4 | (12) supervision disposition on an offense under the | ||||||
5 | Illinois Vehicle Code or similar provision of a local | ||||||
6 | ordinance, 50 cents, unless waived by the court, into the | ||||||
7 | Prisoner Review Board Vehicle and Equipment Fund; | ||||||
8 | (13) victim and offender are family or household | ||||||
9 | members as defined in Section 103 of the Illinois Domestic | ||||||
10 | Violence Act of 1986 and offender pleads guilty
or no | ||||||
11 | contest to or is convicted of murder, voluntary | ||||||
12 | manslaughter,
involuntary manslaughter, burglary, | ||||||
13 | residential burglary, criminal trespass
to residence, | ||||||
14 | criminal trespass to vehicle, criminal trespass to land,
| ||||||
15 | criminal damage to property, telephone harassment, | ||||||
16 | kidnapping, aggravated
kidnaping, unlawful restraint, | ||||||
17 | forcible detention, child abduction,
indecent solicitation | ||||||
18 | of a child, sexual relations between siblings,
| ||||||
19 | exploitation of a child, child pornography, assault, | ||||||
20 | aggravated assault,
battery, aggravated battery, heinous | ||||||
21 | battery, aggravated battery of a
child, domestic battery, | ||||||
22 | reckless conduct, intimidation, criminal sexual
assault, | ||||||
23 | predatory criminal sexual assault of a child, aggravated | ||||||
24 | criminal
sexual assault, criminal sexual abuse,
aggravated | ||||||
25 | criminal sexual abuse, violation of an order of protection,
| ||||||
26 | disorderly conduct, endangering the life or health of a |
| |||||||
| |||||||
1 | child, child
abandonment, contributing to dependency or | ||||||
2 | neglect of child, or cruelty to
children and others, $200 | ||||||
3 | for each sentenced violation to the State Treasurer
for | ||||||
4 | deposit as follows: (i) for sexual assault, as defined in | ||||||
5 | Section 5-9-1.7 of the Unified Code of Corrections, when
| ||||||
6 | the offender and victim are family members, one-half to the | ||||||
7 | Domestic Violence
Shelter and Service Fund, and one-half to | ||||||
8 | the Sexual Assault Services Fund;
(ii) for the remaining | ||||||
9 | offenses to the Domestic Violence Shelter and Service
Fund; | ||||||
10 | (14)
violation of Section 11-501 of the Illinois | ||||||
11 | Vehicle Code, Section 5-7 of the Snowmobile Registration | ||||||
12 | and Safety Act, Section 5-16 of the Boat Registration and | ||||||
13 | Safety Act, or a similar provision, whose operation of a | ||||||
14 | motor vehicle, snowmobile, or watercraft while in | ||||||
15 | violation of Section 11-501, Section 5-7 of the Snowmobile | ||||||
16 | Registration and Safety Act, Section 5-16 of the Boat | ||||||
17 | Registration and Safety Act, or a similar provision | ||||||
18 | proximately caused an incident resulting in an appropriate | ||||||
19 | emergency response, $1,000 maximum to the public agency | ||||||
20 | that provided an emergency response related to the person's | ||||||
21 | violation, and if more than one
agency responded, the | ||||||
22 | amount payable to public agencies shall be shared equally; | ||||||
23 | (15)
violation of Section 401, 407, or 407.2 of the | ||||||
24 | Illinois Controlled Substances Act that proximately caused | ||||||
25 | any incident resulting in an appropriate drug-related | ||||||
26 | emergency response, $1,000 as reimbursement for the |
| |||||||
| |||||||
1 | emergency response to the law enforcement agency that
made | ||||||
2 | the arrest, and if more than one
agency is responsible for | ||||||
3 | the arrest, the amount payable to law
enforcement agencies | ||||||
4 | shall be shared equally; | ||||||
5 | (16)
violation of reckless driving, aggravated | ||||||
6 | reckless driving, or driving 26 miles per hour or more in | ||||||
7 | excess of the speed limit that triggered an emergency | ||||||
8 | response, $1,000 maximum reimbursement for the emergency | ||||||
9 | response to be distributed in its entirety to a public | ||||||
10 | agency that provided an emergency response related to the | ||||||
11 | person's violation, and if more than one
agency responded, | ||||||
12 | the amount payable to public agencies shall be shared | ||||||
13 | equally; | ||||||
14 | (17) violation based upon each plea of guilty, | ||||||
15 | stipulation of facts, or finding of guilt resulting in a | ||||||
16 | judgment of conviction or order of supervision for an | ||||||
17 | offense under Section 10-9, 11-14.1, 11-14.3, or 11-18 of | ||||||
18 | the Criminal Code of 2012 that results in the imposition of | ||||||
19 | a fine, to be distributed as follows:
| ||||||
20 | (A) $50 to the county treasurer for deposit into | ||||||
21 | the Circuit Court Clerk Operation and Administrative | ||||||
22 | Fund to cover the costs in administering this paragraph | ||||||
23 | (17);
| ||||||
24 | (B) $300 to the State Treasurer who shall deposit | ||||||
25 | the portion as follows:
| ||||||
26 | (i) if the arresting or investigating agency |
| |||||||
| |||||||
1 | is the Department of State
Police, into the State | ||||||
2 | Police Law Enforcement Administration Fund;
| ||||||
3 | (ii) if the arresting or investigating agency | ||||||
4 | is the Department of
Natural Resources, into the | ||||||
5 | Conservation Police Operations Assistance Fund;
| ||||||
6 | (iii) if the arresting or investigating agency | ||||||
7 | is the Secretary of State,
into the Secretary of | ||||||
8 | State Police Services Fund;
| ||||||
9 | (iv) if the arresting or investigating agency | ||||||
10 | is the Illinois Commerce
Commission, into the | ||||||
11 | Transportation Regulatory Public Utility Fund; or
| ||||||
12 | (v) if more than one of the State agencies in | ||||||
13 | this subparagraph (B) is the arresting or | ||||||
14 | investigating agency, then equal shares with the | ||||||
15 | shares deposited as provided in the applicable | ||||||
16 | items (i) through (iv) of this subparagraph (B); | ||||||
17 | and | ||||||
18 | (C) the remainder for deposit into the Specialized | ||||||
19 | Services for Survivors of Human Trafficking Fund;
| ||||||
20 | (18) weapons violation under Section 24-1.1, 24-1.2, | ||||||
21 | or 24-1.5 of the Criminal Code of 1961 or the Criminal Code | ||||||
22 | of 2012, $100 for each conviction to the State Treasurer | ||||||
23 | for deposit into the Trauma Center Fund; and
| ||||||
24 | (19) violation of subsection (c) of Section 11-907 of | ||||||
25 | the Illinois Vehicle Code, $250 to the State Treasurer for | ||||||
26 | deposit into the Scott's Law Fund, unless a county or |
| |||||||
| |||||||
1 | municipal police officer wrote the ticket for the | ||||||
2 | violation, in which case to the county treasurer for | ||||||
3 | deposit into that county's or municipality's | ||||||
4 | Transportation Safety Highway Hire-back Fund to be used as | ||||||
5 | provided in subsection (j) of Section 11-907 of the | ||||||
6 | Illinois Vehicle Code. | ||||||
7 | (Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19; | ||||||
8 | 101-173, eff. 1-1-20 .)
| ||||||
9 | Section 45-15. The Unified Code of Corrections is amended | ||||||
10 | by changing Sections 3-12-3a and 3-12-6 as follows:
| ||||||
11 | (730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
| ||||||
12 | Sec. 3-12-3a. Contracts, leases, and business agreements. | ||||||
13 | (a) The
Department shall promulgate such rules and policies | ||||||
14 | as it deems necessary to establish, manage, and operate its | ||||||
15 | Illinois Correctional Industries division
for the purpose of | ||||||
16 | utilizing committed persons in the
manufacture of food stuffs, | ||||||
17 | finished goods or wares. To the extent not inconsistent with | ||||||
18 | the function and role of the ICI, the Department may enter into | ||||||
19 | a contract, lease, or other type of business agreement, not to | ||||||
20 | exceed 20 years, with any private corporation, partnership, | ||||||
21 | person, or other business entity for the purpose of utilizing | ||||||
22 | committed persons in the provision of services or for any other | ||||||
23 | business or commercial enterprise deemed by the Department to | ||||||
24 | be consistent with proper training and rehabilitation of |
| |||||||
| |||||||
1 | committed persons.
| ||||||
2 | Except as otherwise provided in this paragraph, Illinois | ||||||
3 | Correctional Industries' spending authority shall be separate | ||||||
4 | and apart from the Department's budget and appropriations. | ||||||
5 | Control of Illinois Correctional Industries accounting | ||||||
6 | processes and budget requests to the General Assembly, other | ||||||
7 | budgetary processes, audits by the Office of the Auditor | ||||||
8 | General, and computer processes shall be returned to Illinois | ||||||
9 | Correctional Industries. For fiscal year 2021 only, its | ||||||
10 | spending authority shall no longer be separate and apart from | ||||||
11 | the Department's budget and appropriations, and the Department | ||||||
12 | shall control its accounting processes, budgets, audits and | ||||||
13 | computer processes in accordance with any Department rules and | ||||||
14 | policies. | ||||||
15 | (b) The Department shall be permitted to construct | ||||||
16 | buildings on State
property for the purposes identified in | ||||||
17 | subsection (a) and to lease for a
period not to exceed 20 years | ||||||
18 | any building or portion thereof on State
property for the | ||||||
19 | purposes identified in subsection (a).
| ||||||
20 | (c) Any contract or other business agreement referenced in
| ||||||
21 | subsection (a) shall include a provision requiring that all | ||||||
22 | committed
persons assigned receive in connection with their | ||||||
23 | assignment such
vocational training and/or apprenticeship | ||||||
24 | programs as the Department deems appropriate.
| ||||||
25 | (d) Committed persons assigned in accordance with this | ||||||
26 | Section shall be
compensated in accordance with the provisions |
| |||||||
| |||||||
1 | of Section 3-12-5.
| ||||||
2 | (Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10; 97-333, | ||||||
3 | eff. 8-12-11.)
| ||||||
4 | (730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
| ||||||
5 | Sec. 3-12-6. Programs. Through its Illinois Correctional | ||||||
6 | Industries division, the Department shall establish | ||||||
7 | commercial, business, and manufacturing programs for the sale | ||||||
8 | of finished goods and processed food and beverages to the | ||||||
9 | State, its political units, agencies, and other public | ||||||
10 | institutions. Illinois Correctional Industries shall | ||||||
11 | establish, operate, and maintain manufacturing and food and | ||||||
12 | beverage production in the Department facilities and provide | ||||||
13 | food for the Department institutions and for the mental health | ||||||
14 | and developmental disabilities institutions of the Department | ||||||
15 | of Human Services and the institutions of the Department of | ||||||
16 | Veterans' Affairs. | ||||||
17 | Illinois Correctional Industries shall be administered by | ||||||
18 | a chief executive officer. The chief executive officer shall | ||||||
19 | report to the Director of the Department or the Director's | ||||||
20 | designee . The chief executive officer shall administer the | ||||||
21 | commercial and business programs of ICI for inmate workers in | ||||||
22 | the custody of the Department of Corrections. | ||||||
23 | The chief executive officer shall have such assistants as | ||||||
24 | are required for sales staff, manufacturing, budget, fiscal, | ||||||
25 | accounting, computer, human services, and personnel as |
| |||||||
| |||||||
1 | necessary to run its commercial and business programs. | ||||||
2 | Illinois Correctional Industries shall have a financial | ||||||
3 | officer who shall report to the chief executive officer. The | ||||||
4 | financial officer shall: (i) assist in the development and | ||||||
5 | presentation of the Department budget submission; (ii) manage | ||||||
6 | and control the spending authority of ICI; and (iii) provide | ||||||
7 | oversight of the financial activities of ICI, both internally | ||||||
8 | and through coordination with the Department fiscal operations | ||||||
9 | personnel, including accounting processes, budget submissions, | ||||||
10 | other budgetary processes, audits by the Office of the Auditor | ||||||
11 | General, and computer processes. For fiscal year 2021 only, the | ||||||
12 | financial officer shall coordinate and cooperate with the | ||||||
13 | Department's chief financial officer to perform the functions | ||||||
14 | listed in this paragraph. | ||||||
15 | Illinois Correctional Industries shall be located in | ||||||
16 | Springfield. The chief executive officer of Illinois | ||||||
17 | Correctional Industries
shall assign personnel to
direct the | ||||||
18 | production of goods and shall employ committed persons
assigned | ||||||
19 | by the chief administrative officer. The Department of | ||||||
20 | Corrections may
direct such other vocational programs as it | ||||||
21 | deems necessary for the rehabilitation of inmates, which shall | ||||||
22 | be separate and apart from, and not in conflict with, programs | ||||||
23 | of Illinois Correctional Industries.
| ||||||
24 | (Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10.)
| ||||||
25 | ARTICLE 50. RETIREMENT SYSTEM CONTRIBUTIONS |
| |||||||
| |||||||
1 | Section 50-5. The Revised Uniform Unclaimed Property Act is | ||||||
2 | amended by changing Section 15-801 as follows:
| ||||||
3 | (765 ILCS 1026/15-801)
| ||||||
4 | Sec. 15-801. Deposit of funds by administrator. | ||||||
5 | (a) Except as otherwise provided in this Section, the | ||||||
6 | administrator shall deposit in the Unclaimed Property Trust | ||||||
7 | Fund all funds received under this Act, including proceeds from | ||||||
8 | the sale of property under Article 7. The administrator may | ||||||
9 | deposit any amount in the Unclaimed Property Trust Fund into | ||||||
10 | the State Pensions Fund during the fiscal year at his or her | ||||||
11 | discretion; however, he or she shall, on April 15 and October | ||||||
12 | 15 of each year, deposit any amount in the Unclaimed Property | ||||||
13 | Trust Fund exceeding $2,500,000 into the State Pensions Fund. | ||||||
14 | If on either April 15 or October 15, the administrator | ||||||
15 | determines that a balance of $2,500,000 is insufficient for the | ||||||
16 | prompt payment of unclaimed property claims authorized under | ||||||
17 | this Act, the administrator may retain more than $2,500,000 in | ||||||
18 | the Unclaimed Property Trust Fund in order to ensure the prompt | ||||||
19 | payment of claims. Beginning in State fiscal year 2022 2021 , | ||||||
20 | all amounts that are deposited into the State Pensions Fund | ||||||
21 | from the Unclaimed Property Trust Fund shall be apportioned to | ||||||
22 | the designated retirement systems as provided in subsection | ||||||
23 | (c-6) of Section 8.12 of the State Finance Act to reduce their | ||||||
24 | actuarial reserve deficiencies. |
| |||||||
| |||||||
1 | (b) The administrator shall make prompt payment of claims | ||||||
2 | he or she duly allows as provided for in this Act from the | ||||||
3 | Unclaimed Property Trust Fund. This shall constitute an | ||||||
4 | irrevocable and continuing appropriation of all amounts in the | ||||||
5 | Unclaimed Property Trust Fund necessary to make prompt payment | ||||||
6 | of claims duly allowed by the administrator pursuant to this | ||||||
7 | Act.
| ||||||
8 | (Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18; | ||||||
9 | 101-10, eff. 6-5-19.)
| ||||||
10 | ARTICLE 65. SPECIALIZED MENTAL HEALTH REHABILITATION | ||||||
11 | Section 65-5. The Specialized Mental Health Rehabilitation | ||||||
12 | Act of 2013 is amended by changing Section 5-106 as follows:
| ||||||
13 | (210 ILCS 49/5-106) | ||||||
14 | Sec. 5-106. Therapeutic visit rates. For a facility | ||||||
15 | licensed under this Act by June 1, 2018 or provisionally | ||||||
16 | licensed under this Act by June 1, 2018, a payment shall be | ||||||
17 | made for therapeutic visits that have been indicated by an | ||||||
18 | interdisciplinary team as therapeutically beneficial. Payment | ||||||
19 | under this Section shall be at a rate of 75% of the facility's | ||||||
20 | current paid rate on July 27, 2018 (the effective date of | ||||||
21 | Public Act 100-646) and may not exceed 20 days in a fiscal year | ||||||
22 | and shall not exceed 10 days consecutively.
| ||||||
23 | (Source: P.A. 100-646, eff. 7-27-18; 101-81, eff. 7-12-19.)
|
| |||||||
| |||||||
1 | ARTICLE 70. RESIDENTIAL SOUND INSULATION | ||||||
2 | Section 70-5. The State Finance Act is amended by changing | ||||||
3 | Sections 6z-20.1 and 8.53 as follows:
| ||||||
4 | (30 ILCS 105/6z-20.1) | ||||||
5 | Sec. 6z-20.1. The State Aviation Program Fund and the | ||||||
6 | Sound-Reducing Windows and Doors Replacement Fund. | ||||||
7 | (a) The State Aviation Program Fund is created in the State | ||||||
8 | Treasury. Moneys in the Fund shall be used by the Department of | ||||||
9 | Transportation for the purposes of administering a State | ||||||
10 | Aviation Program. Subject to appropriation, the moneys shall be | ||||||
11 | used for the purpose of distributing grants to units of local | ||||||
12 | government to be used for airport-related purposes. Grants to | ||||||
13 | units of local government from the Fund shall be distributed | ||||||
14 | proportionately based on equal part enplanements, total cargo, | ||||||
15 | and airport operations. With regard to enplanements that occur | ||||||
16 | within a municipality with a population of over 500,000, grants | ||||||
17 | shall be distributed only to the municipality. | ||||||
18 | (b) For grants to a unit of government other than a | ||||||
19 | municipality with a population of more than 500,000, | ||||||
20 | "airport-related purposes" means the capital or operating | ||||||
21 | costs of: (1) an airport; (2) a local airport system; or (3) | ||||||
22 | any other local facility that is owned or operated by the | ||||||
23 | person or entity that owns or operates the airport that is |
| |||||||
| |||||||
1 | directly and substantially related to the air transportation of | ||||||
2 | passengers or property as provided in 49 U.S.C. 47133, | ||||||
3 | including (i) the replacement of sound-reducing windows and | ||||||
4 | doors installed under the Residential Sound Insulation Program | ||||||
5 | and (ii) in-home air quality monitoring testing in residences | ||||||
6 | in which windows or doors were installed under the Residential | ||||||
7 | Sound Insulation Program. | ||||||
8 | (c) For grants to a municipality with a population of more | ||||||
9 | than 500,000, "airport-related purposes" means the capital | ||||||
10 | costs of: (1) an airport; (2) a local airport system; or (3) | ||||||
11 | any other local facility that (i) is owned or operated by a | ||||||
12 | person or entity that owns or operates an airport and (ii) is | ||||||
13 | directly and substantially related to the air transportation of | ||||||
14 | passengers or property, as provided in 49 40 U.S.C. 47133. For | ||||||
15 | grants to a municipality with a population of more than | ||||||
16 | 500,000, "airport-related purposes" also means costs , | ||||||
17 | including administrative costs, associated with the | ||||||
18 | replacement of sound-reducing windows and doors installed | ||||||
19 | under the Residential Sound Insulation Program. | ||||||
20 | (d) In each State fiscal year, the first $7,500,000 | ||||||
21 | attributable to a municipality with a population of more than | ||||||
22 | 500,000, as provided in subsection (a) of this Section, shall | ||||||
23 | be transferred to the Sound-Reducing Windows and Doors | ||||||
24 | Replacement Fund, a special fund created in the State Treasury. | ||||||
25 | Subject to appropriation, the moneys in the Fund shall be used | ||||||
26 | for costs , including administrative costs, associated with the |
| |||||||
| |||||||
1 | replacement of sound-reducing windows and doors installed | ||||||
2 | under the Residential Sound Insulation Program. Any amounts | ||||||
3 | attributable to a municipality with a population of more than | ||||||
4 | 500,000 in excess of $7,500,000 in each State fiscal year shall | ||||||
5 | be distributed among the airports in that municipality based on | ||||||
6 | the same formula as prescribed in subsection (a) to be used for | ||||||
7 | airport-related purposes.
| ||||||
8 | (Source: P.A. 101-10, eff. 6-5-19; revised 7-17-19.)
| ||||||
9 | (30 ILCS 105/8.53) | ||||||
10 | Sec. 8.53. Fund transfers. As soon as practical after the | ||||||
11 | effective date of this amendatory Act of the 101st General | ||||||
12 | Assembly, for Fiscal Year 2020 only, the State Comptroller | ||||||
13 | shall direct and the State Treasurer shall transfer the amount | ||||||
14 | of $1,500,000 from the State and Local Sales Tax Reform Fund to | ||||||
15 | the Sound-Reducing Windows and Doors Replacement Fund. Any | ||||||
16 | amounts transferred under this Section shall be repaid no later | ||||||
17 | than June 30, 2020. | ||||||
18 | As soon as practical after the effective date of this | ||||||
19 | amendatory Act of the 101st General Assembly, for Fiscal Year | ||||||
20 | 2021 only, the State Comptroller shall direct and the State | ||||||
21 | Treasurer shall transfer the amount of $1,500,000 from the | ||||||
22 | State and Local Sales Tax Reform Fund to the Sound-Reducing | ||||||
23 | Windows and Doors Replacement Fund. Any amounts transferred | ||||||
24 | under this Section shall be repaid on June 30, 2021, or as soon | ||||||
25 | as practical thereafter.
|
| |||||||
| |||||||
1 | (Source: P.A. 101-604, eff. 12-13-19.)
| ||||||
2 | Section 70-10. The Illinois Municipal Code is amended by | ||||||
3 | changing Section 11-101-3 as follows:
| ||||||
4 | (65 ILCS 5/11-101-3) | ||||||
5 | Sec. 11-101-3. Noise mitigation; air quality. | ||||||
6 | (a) A municipality that has implemented a Residential Sound | ||||||
7 | Insulation Program to mitigate aircraft noise shall perform | ||||||
8 | indoor air quality monitoring and laboratory analysis of | ||||||
9 | windows and doors installed pursuant to the Residential Sound | ||||||
10 | Insulation Program to determine whether there are any adverse | ||||||
11 | health impacts associated with off-gassing from such windows | ||||||
12 | and doors. Such monitoring and analysis shall be consistent | ||||||
13 | with applicable professional and industry standards. The | ||||||
14 | municipality shall make any final reports resulting from such | ||||||
15 | monitoring and analysis available to the public on the | ||||||
16 | municipality's website. The municipality shall develop a | ||||||
17 | science-based mitigation plan to address significant | ||||||
18 | health-related impacts, if any, associated with such windows | ||||||
19 | and doors as determined by the results of the monitoring and | ||||||
20 | analysis. In a municipality that has implemented a Residential | ||||||
21 | Sound Insulation Program to mitigate aircraft noise, if | ||||||
22 | requested by the homeowner pursuant to a process established by | ||||||
23 | the municipality, which process shall include, at a minimum, | ||||||
24 | notification in a newspaper of general circulation and a mailer |
| |||||||
| |||||||
1 | sent to every address identified as a recipient of windows and | ||||||
2 | doors installed under the Residential Sound Insulation | ||||||
3 | Program, the municipality shall replace all windows and doors | ||||||
4 | installed under the Residential Sound Insulation Program in | ||||||
5 | such homes where one or more windows or doors have been found | ||||||
6 | to have caused offensive odors. Only those homeowners who | ||||||
7 | request that the municipality perform an odor inspection as | ||||||
8 | prescribed by the process established by the municipality | ||||||
9 | within 6 months of notification being published and mailers | ||||||
10 | being sent shall be eligible for odorous window and odorous | ||||||
11 | door replacement. Homes that have been identified by the | ||||||
12 | municipality as having odorous windows or doors are not | ||||||
13 | required to make said request to the municipality. The right to | ||||||
14 | make a claim for replacement and have it considered pursuant to | ||||||
15 | this Section shall not be affected by the fact of odor-related | ||||||
16 | claims made or odor-related products received pursuant to the | ||||||
17 | Residential Sound Insulation Program prior to June 5, 2019 (the | ||||||
18 | effective date of this Section). The municipality shall also | ||||||
19 | perform in-home air quality testing in residences in which | ||||||
20 | windows and doors are replaced under this Section. In order to | ||||||
21 | receive in-home air quality testing, a homeowner must request | ||||||
22 | such testing from the municipality, and the total number of | ||||||
23 | homes tested in any given year shall not exceed 25% of the | ||||||
24 | total number of homes in which windows and doors were replaced | ||||||
25 | under this Section in the prior calendar year. | ||||||
26 | (b) An advisory committee shall be formed, composed of the |
| |||||||
| |||||||
1 | following: (i) 2 members of the municipality who reside in | ||||||
2 | homes that have received windows or doors pursuant to the | ||||||
3 | Residential Sound Insulation Program and have been identified | ||||||
4 | by the municipality as having odorous windows or doors, | ||||||
5 | appointed by the Secretary of Transportation; (ii) one employee | ||||||
6 | of the Aeronautics Division of the Department of | ||||||
7 | Transportation; and (iii) 2 employees of the municipality that | ||||||
8 | implemented the Residential Sound Insulation Program in | ||||||
9 | question. The advisory committee shall determine by majority | ||||||
10 | vote which homes contain windows or doors that cause offensive | ||||||
11 | odors and thus are eligible for replacement, shall promulgate a | ||||||
12 | list of such homes, and shall develop recommendations as to the | ||||||
13 | order in which homes are to receive window replacement. The | ||||||
14 | recommendations shall include reasonable and objective | ||||||
15 | criteria for determining which windows or doors are odorous, | ||||||
16 | consideration of the date of odor confirmation for | ||||||
17 | prioritization, severity of odor, geography and individual | ||||||
18 | hardship, and shall provide such recommendations to the | ||||||
19 | municipality. The advisory committee shall comply with the | ||||||
20 | requirements of the Open Meetings Act. The Chicago Department | ||||||
21 | of Aviation shall provide administrative support to the | ||||||
22 | commission. The municipality shall consider the | ||||||
23 | recommendations of the committee but shall retain final | ||||||
24 | decision-making authority over replacement of windows and | ||||||
25 | doors installed under the Residential Sound Insulation | ||||||
26 | Program, and shall comply with all federal, State, and local |
| |||||||
| |||||||
1 | laws involving procurement. A municipality administering | ||||||
2 | claims pursuant to this Section shall provide to every address | ||||||
3 | identified as having submitted a valid claim under this Section | ||||||
4 | a quarterly report setting forth the municipality's activities | ||||||
5 | undertaken pursuant to this Section for that quarter. However, | ||||||
6 | the municipality shall replace windows and doors pursuant to | ||||||
7 | this Section only if, and to the extent, grants are distributed | ||||||
8 | to, and received by, the municipality from the Sound-Reducing | ||||||
9 | Windows and Doors Replacement Fund for the costs associated | ||||||
10 | with the replacement of sound-reducing windows and doors | ||||||
11 | installed under the Residential Sound Insulation Program | ||||||
12 | pursuant to Section 6z-20.1 of the State Finance Act. In | ||||||
13 | addition, the municipality shall revise its specifications for | ||||||
14 | procurement of windows for the Residential Sound Insulation | ||||||
15 | Program to address potential off-gassing from such windows in | ||||||
16 | future phases of the program. A municipality subject to the | ||||||
17 | Section shall not legislate or otherwise regulate with regard | ||||||
18 | to indoor air quality monitoring, laboratory analysis or | ||||||
19 | replacement requirements, except as provided in this Section, | ||||||
20 | but the foregoing restriction shall not limit said | ||||||
21 | municipality's taxing power. | ||||||
22 | (c) A home rule unit may not regulate indoor air quality | ||||||
23 | monitoring and laboratory analysis, and related mitigation and | ||||||
24 | mitigation plans, in a manner inconsistent with this Section. | ||||||
25 | This Section is a limitation of home rule powers and functions | ||||||
26 | under subsection (i) of Section 6 of Article VII of the |
| |||||||
| |||||||
1 | Illinois Constitution on the concurrent exercise by home rule | ||||||
2 | units of powers and functions exercised by the State. | ||||||
3 | (d) This Section shall not be construed to create a private | ||||||
4 | right of action.
| ||||||
5 | (Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
| ||||||
6 | ARTICLE 75. CORONAVIRUS BUSINESS INTERRUPTION GRANT PROGRAM | ||||||
7 | Section 75-5. The Department of Commerce and Economic | ||||||
8 | Opportunity Law of the
Civil Administrative Code of Illinois is | ||||||
9 | amended by adding Section 605-1050 as follows:
| ||||||
10 | (20 ILCS 605/605-1050 new) | ||||||
11 | Sec. 605-1050. Coronavirus Business Interruption Grant | ||||||
12 | Program (or BIG Program). | ||||||
13 | (a) Purpose. The Department may receive, directly or | ||||||
14 | indirectly, federal funds under the authority of legislation | ||||||
15 | passed in response to the Coronavirus epidemic including, but | ||||||
16 | not limited to, the Coronavirus Aid, Relief, and Economic | ||||||
17 | Security Act, P.L. 116-136 (the "CARES Act"). Section 5001 of | ||||||
18 | the CARES Act establishes the Coronavirus Relief Fund, which | ||||||
19 | authorizes the State to expend funds that are necessary to | ||||||
20 | respond to the COVID-19 public health emergency. The financial | ||||||
21 | support of Qualifying Businesses is a necessary expense under | ||||||
22 | federal guidance for implementing Section 5001 of the CARES | ||||||
23 | Act. Upon receipt or availability of such funds, and subject to |
| |||||||
| |||||||
1 | appropriations for their use, the Department shall administer a | ||||||
2 | program to provide financial assistance to Qualifying | ||||||
3 | Businesses that have experienced interruption of business or | ||||||
4 | other adverse conditions attributable to the COVID-19 public | ||||||
5 | health emergency. Support may be provided directly by the | ||||||
6 | Department to businesses and organizations or in cooperation | ||||||
7 | with a Qualified Partner. Financial assistance may include, but | ||||||
8 | not be limited to grants, expense reimbursements, or subsidies. | ||||||
9 | (b) From appropriations for the BIG Program, up to | ||||||
10 | $60,000,000 may be allotted to the repayment or conversion of | ||||||
11 | Eligible Loans made pursuant to the Department's Emergency Loan | ||||||
12 | Fund Program. An Eligible Loan may be repaid or converted | ||||||
13 | through a grant payment, subsidy, or reimbursement payment to | ||||||
14 | the recipient or, on behalf of the recipient, to the Qualified | ||||||
15 | Partner, or by any other lawful method. | ||||||
16 | (c) From appropriations for the BIG Program, the Department | ||||||
17 | shall provide financial assistance through grants, expense | ||||||
18 | reimbursements, or subsidies to Qualifying Businesses or a | ||||||
19 | Qualified Partner to cover expenses or losses incurred due to | ||||||
20 | the COVID-19 public health emergency. With a minimum of 50% | ||||||
21 | going to Qualified Businesses that enable critical support | ||||||
22 | services such as child care, day care, and early childhood | ||||||
23 | education, the BIG Program will reimburse costs or losses | ||||||
24 | incurred by Qualifying Businesses due to business interruption | ||||||
25 | caused by required closures, as authorized in federal guidance | ||||||
26 | regarding the Coronavirus Relief Fund. All spending related to |
| |||||||
| |||||||
1 | this program must be reimbursable by the Federal Coronavirus | ||||||
2 | Relief Fund in accordance with Section 5001 of the federal | ||||||
3 | CARES Act and any related federal guidance, or the provisions | ||||||
4 | of any other federal source supporting the program. | ||||||
5 | (d) As more fully described in subsection (c), funds will | ||||||
6 | be appropriated to the BIG Program for distribution to or on | ||||||
7 | behalf of Qualifying Businesses. Of the funds appropriated, a | ||||||
8 | minimum of 30% shall be allotted for Qualified Businesses with | ||||||
9 | ZIP codes located in the most disproportionately impacted areas | ||||||
10 | of Illinois, based on positive COVID-19 cases. | ||||||
11 | (e) The Department shall coordinate with the Department of | ||||||
12 | Human Services with respect to making grants, expense | ||||||
13 | reimbursements or subsidies to any child care or day care | ||||||
14 | provider providing services under Section 9A-11 of the Illinois | ||||||
15 | Public Aid Code to determine what resources the Department of | ||||||
16 | Human Services may be providing to a child care or day care | ||||||
17 | provider under Section 9A-11 of the Illinois Public Aid Code. | ||||||
18 | (f) The Department may establish by rule administrative | ||||||
19 | procedures for the grant program, including any application | ||||||
20 | procedures, grant agreements, certifications, payment | ||||||
21 | methodologies, and other accountability measures that may be | ||||||
22 | imposed upon participants in the program. The emergency | ||||||
23 | rulemaking process may be used to promulgate the initial rules | ||||||
24 | of the grant program. | ||||||
25 | (g) Definitions. As used in this Section: | ||||||
26 | (1) "COVID-19" means the novel coronavirus disease |
| |||||||
| |||||||
1 | deemed COVID-19 by the World Health Organization on | ||||||
2 | February 11, 2020. | ||||||
3 | (2) "Qualifying Business" means a business or | ||||||
4 | organization that is experiencing business interruption | ||||||
5 | due to the COVID-19 public health emergency and is eligible | ||||||
6 | for reimbursement as prescribed by Section 601(a) of the | ||||||
7 | Social Security Act and added by Section 5001 of the CARES | ||||||
8 | Act or other federal legislation addressing the COVID-19 | ||||||
9 | crisis. | ||||||
10 | (3) "Eligible Loan" means a loan of up to $50,000 that | ||||||
11 | was deemed eligible for funding under the Department's | ||||||
12 | Emergency Loan Fund Program and for which repayment will be | ||||||
13 | eligible for reimbursement from Coronavirus Relief Fund | ||||||
14 | monies pursuant to Section 5001 of the federal CARES Act | ||||||
15 | and any related federal guidance. | ||||||
16 | (4) "Emergency Loan Fund Program", also referred to as | ||||||
17 | the "COVID-19 Emergency Relief Program", is a program | ||||||
18 | executed by the Department by which the State Small | ||||||
19 | Business Credit Initiative fund is utilized to guarantee | ||||||
20 | loans released by a financial intermediary or Qualified | ||||||
21 | Partner. | ||||||
22 | (5) "Qualified Partner" means a financial institution | ||||||
23 | or nonprofit with which the Department has entered into an | ||||||
24 | agreement or contract to provide or incentivize assistance | ||||||
25 | to Qualifying Businesses. | ||||||
26 | (h) Powers of the Department. The Department has the power |
| |||||||
| |||||||
1 | to: | ||||||
2 | (1) provide grants, subsidies and expense | ||||||
3 | reimbursements to Qualified Businesses or, on behalf of | ||||||
4 | Qualified Businesses, to Qualified Partners from | ||||||
5 | appropriations to cover Qualified Businesses eligible | ||||||
6 | costs or losses incurred due to the COVID-19 public health | ||||||
7 | emergency, including losses caused by business | ||||||
8 | interruption or closure; | ||||||
9 | (2) enter into agreements, accept funds, issue grants, | ||||||
10 | and engage in cooperation with agencies of the federal | ||||||
11 | government, units of local government, financial | ||||||
12 | institutions, and nonprofit organizations to carry out the | ||||||
13 | purposes of this Program, and to use funds appropriated for | ||||||
14 | the BIG Program; | ||||||
15 | (3) prepare forms for application, notification, | ||||||
16 | contract, and other matters, and establish procedures, | ||||||
17 | rules, or regulations deemed necessary and appropriate to | ||||||
18 | carry out the provisions of this Section; | ||||||
19 | (4) provide staff, administration, and related support | ||||||
20 | required to manage the BIG Program and pay for the | ||||||
21 | staffing, administration, and related support; | ||||||
22 | (5) using data provided by the Illinois Department of | ||||||
23 | Public Health and other reputable sources, determine which | ||||||
24 | geographic regions in Illinois have been most | ||||||
25 | disproportionately impacted by the COVID-19 public health | ||||||
26 | emergency, considering factors of positive cases, positive |
| |||||||
| |||||||
1 | case rates, and economic impact; and | ||||||
2 | (6) determine which industries and businesses in | ||||||
3 | Illinois have been most disproportionately impacted by the | ||||||
4 | COVID-19 public health emergency and establish procedures | ||||||
5 | that prioritize greatly impacted industries and | ||||||
6 | businesses, as well as Qualified Businesses that did not | ||||||
7 | receive paycheck protection program assistance.
| ||||||
8 | Section 75-10. The Illinois Administrative Procedure Act | ||||||
9 | is amended by adding Section 5-45.3 as follows:
| ||||||
10 | (5 ILCS 100/5-45.3 new) | ||||||
11 | Sec. 5-45.3. Emergency rulemaking; Coronavirus Business | ||||||
12 | Interruption Grant Program (or BIG Program). To provide for the | ||||||
13 | expeditious and timely implementation of the Coronavirus | ||||||
14 | Business Interruption Grant Program (or BIG Program), | ||||||
15 | emergency rules implementing the Coronavirus Business | ||||||
16 | Interruption Grant Program (or BIG Program) may be adopted in | ||||||
17 | accordance with Section 5-45 by the Department of Commerce and | ||||||
18 | Economic Opportunity. The adoption of emergency rules | ||||||
19 | authorized by Section 5-45 and this Section is deemed to be | ||||||
20 | necessary for the public interest, safety, and welfare. | ||||||
21 | This Section is repealed on January 1, 2026.
| ||||||
22 | ARTICLE 80. PANDEMIC RELATED STABILITY PAYMENTS | ||||||
23 | FOR HEALTH CARE PROVIDERS |
| |||||||
| |||||||
1 | Section 80-5. The Illinois Public Aid Code is amended by | ||||||
2 | adding Section 5-5.7a as follows:
| ||||||
3 | (305 ILCS 5/5-5.7a new) | ||||||
4 | Sec. 5-5.7a. Pandemic related stability payments for | ||||||
5 | health care providers. Notwithstanding other provisions of | ||||||
6 | law, and in accordance with the Illinois Emergency Management | ||||||
7 | Agency, the Department of Healthcare and Family Services shall | ||||||
8 | develop a process to distribute pandemic related stability | ||||||
9 | payments, from federal sources dedicated for such purposes, to | ||||||
10 | health care providers that are providing care to recipients | ||||||
11 | under the Medical Assistance Program. For provider types | ||||||
12 | serving residents who are recipients of medical assistance | ||||||
13 | under this Code and are funded by other State agencies, the | ||||||
14 | Department will coordinate the distribution process of the | ||||||
15 | pandemic related stability payments. Federal sources dedicated | ||||||
16 | to pandemic related payments include, but are not limited to, | ||||||
17 | funds distributed to the State of Illinois from the Coronavirus | ||||||
18 | Relief Fund pursuant to the Coronavirus Aid, Relief, and | ||||||
19 | Economic Security Act ("CARES Act") and appropriated to the | ||||||
20 | Department for such purpose during Fiscal Years 2020 and 2021. | ||||||
21 | (1) Pandemic related stability payments for these | ||||||
22 | providers shall be separate and apart from any rate | ||||||
23 | methodology otherwise defined in this Code. | ||||||
24 | (2) Payments shall be exclusively for expenses |
| |||||||
| |||||||
1 | incurred by the providers related to the pandemic | ||||||
2 | associated with the 2019 Novel Coronavirus (COVID-19) | ||||||
3 | Public Health Emergency issued by the Secretary of the U.S. | ||||||
4 | Department of Health and Human Services (HHS) on January | ||||||
5 | 31, 2020 and the national emergency issued by the President | ||||||
6 | of the United States on March 13, 2020 between March 1, and | ||||||
7 | December 30, 2020. | ||||||
8 | (3) All providers receiving pandemic related stability | ||||||
9 | payments shall attest in a format to be created by the | ||||||
10 | Department and be able to demonstrate that their expenses | ||||||
11 | are pandemic related, were not part of their annual budgets | ||||||
12 | established before March 1, 2020, and are directly | ||||||
13 | associated with health care needs. | ||||||
14 | (4) Pandemic related stability payments will be | ||||||
15 | distributed based on a schedule and framework to be | ||||||
16 | established by the Department with recognition of the | ||||||
17 | pandemic related acuity of the situation for each provider, | ||||||
18 | taking into account the factors including, but not limited | ||||||
19 | to, the following; | ||||||
20 | (A) the impact of the pandemic on patients served, | ||||||
21 | impact on staff, and shortages of the personal | ||||||
22 | protective equipment necessary for infection control | ||||||
23 | efforts for all providers; | ||||||
24 | (B) providers with high incidences of COVID-19 | ||||||
25 | among staff, or patients, or both; | ||||||
26 | (C) pandemic related workforce challenges and |
| |||||||
| |||||||
1 | costs associated with temporary wage increased | ||||||
2 | associated with pandemic related hazard pay programs, | ||||||
3 | or costs associated with which providers do not have | ||||||
4 | enough staff to adequately provide care and protection | ||||||
5 | to the residents and other staff; | ||||||
6 | (D) providers with significant reductions in | ||||||
7 | utilization that result in corresponding reductions in | ||||||
8 | revenue as a result of the pandemic, including but not | ||||||
9 | limited to the cancellation or postponement of | ||||||
10 | elective procedures and visits; and | ||||||
11 | (E) pandemic related payments received directly by | ||||||
12 | the providers through other federal resources. | ||||||
13 | (5) Pandemic related stability payments will be | ||||||
14 | distributed to providers based on a methodology to be | ||||||
15 | administered by the Department with amounts determined by a | ||||||
16 | calculation of total federal pandemic related funds | ||||||
17 | appropriated by the Illinois General Assembly for this | ||||||
18 | purpose. Providers receiving the pandemic related | ||||||
19 | stability payments will attest to their increased costs, | ||||||
20 | declining revenues, and receipt of additional pandemic | ||||||
21 | related funds directly from the federal government. | ||||||
22 | (6) Of the payments provided for by this section, a | ||||||
23 | minimum of 30% shall be allotted for health care providers | ||||||
24 | that serve the ZIP codes located in the most | ||||||
25 | disproportionately impacted areas of Illinois, based on | ||||||
26 | positive COVID-19 cases based on data collected by the |
| |||||||
| |||||||
1 | Department of Public Health and provided to the Department | ||||||
2 | of Healthcare and Family Services.
| ||||||
3 | ARTICLE 85. MEDICAL ASSISTANCE TO CERTAIN NONCITIZENS | ||||||
4 | Section 85-5. The Illinois Public Aid Code is amended by | ||||||
5 | changing Section 12-4.35 as follows:
| ||||||
6 | (305 ILCS 5/12-4.35)
| ||||||
7 | Sec. 12-4.35. Medical services for certain noncitizens.
| ||||||
8 | (a) Notwithstanding
Section 1-11 of this Code or Section | ||||||
9 | 20(a) of the Children's Health Insurance
Program Act, the | ||||||
10 | Department of Healthcare and Family Services may provide | ||||||
11 | medical services to
noncitizens who have not yet attained 19 | ||||||
12 | years of age and who are not eligible
for medical assistance | ||||||
13 | under Article V of this Code or under the Children's
Health | ||||||
14 | Insurance Program created by the Children's Health Insurance | ||||||
15 | Program Act
due to their not meeting the otherwise applicable | ||||||
16 | provisions of Section 1-11
of this Code or Section 20(a) of the | ||||||
17 | Children's Health Insurance Program Act.
The medical services | ||||||
18 | available, standards for eligibility, and other conditions
of | ||||||
19 | participation under this Section shall be established by rule | ||||||
20 | by the
Department; however, any such rule shall be at least as | ||||||
21 | restrictive as the
rules for medical assistance under Article V | ||||||
22 | of this Code or the Children's
Health Insurance Program created | ||||||
23 | by the Children's Health Insurance Program
Act.
|
| |||||||
| |||||||
1 | (a-5) Notwithstanding Section 1-11 of this Code, the | ||||||
2 | Department of Healthcare and Family Services may provide | ||||||
3 | medical assistance in accordance with Article V of this Code to | ||||||
4 | noncitizens over the age of 65 years of age who are not | ||||||
5 | eligible for medical assistance under Article V of this Code | ||||||
6 | due to their not meeting the otherwise applicable provisions of | ||||||
7 | Section 1-11 of this Code, whose income is at or below 100% of | ||||||
8 | the federal poverty level after deducting the costs of medical | ||||||
9 | or other remedial care, and who would otherwise meet the | ||||||
10 | eligibility requirements in Section 5-2 of this Code. The | ||||||
11 | medical services available, standards for eligibility, and | ||||||
12 | other conditions of participation under this Section shall be | ||||||
13 | established by rule by the Department; however, any such rule | ||||||
14 | shall be at least as restrictive as the rules for medical | ||||||
15 | assistance under Article V of this Code. | ||||||
16 | (b) The Department is authorized to take any action, | ||||||
17 | including without
limitation cessation or limitation of | ||||||
18 | enrollment, reduction of available medical services,
and | ||||||
19 | changing standards for eligibility, that is deemed necessary by | ||||||
20 | the
Department during a State fiscal year to assure that | ||||||
21 | payments under this
Section do not exceed available funds.
| ||||||
22 | (c) Continued enrollment of
individuals into the program | ||||||
23 | created under subsection (a) of this Section in any fiscal year | ||||||
24 | is
contingent upon continued enrollment of individuals into the | ||||||
25 | Children's Health
Insurance Program during that fiscal year.
| ||||||
26 | (d) (Blank).
|
| |||||||
| |||||||
1 | (Source: P.A. 94-48, eff. 7-1-05; 95-331, eff. 8-21-07.)
| ||||||
2 | ARTICLE 90. LEGISLATIVE BUDGET OVERSIGHT COMMISSION | ||||||
3 | Section 90-5. The General Assembly Operations Act is | ||||||
4 | amended by adding Section 20 as follows:
| ||||||
5 | (25 ILCS 10/20 new) | ||||||
6 | Sec. 20. Legislative Budget Oversight Commission. | ||||||
7 | (a) The General Assembly hereby finds and declares that the | ||||||
8 | State is confronted with an unprecedented fiscal crisis. In | ||||||
9 | light of this crisis, and the challenges it presents for the | ||||||
10 | budgeting process, the General Assembly hereby establishes the | ||||||
11 | Legislative Budget Oversight Commission. The purpose of the | ||||||
12 | Commission is: to monitor budget management actions taken by | ||||||
13 | the Office of the Governor or Governor's Office of Management | ||||||
14 | and Budget; and to oversee the distribution and expenditure of | ||||||
15 | federal financial relief for State and local governments | ||||||
16 | related to the COVID-19 pandemic. | ||||||
17 | (b) At the request of the Commission, units of local | ||||||
18 | governments shall report to the Commission on the status and | ||||||
19 | distribution of federal CARES money and any other federal | ||||||
20 | financial relief related to the COVID-19 pandemic. | ||||||
21 | (c) In anticipation of constantly changing and | ||||||
22 | unpredictable economic circumstances, the Commission will | ||||||
23 | provide a means for the Governor's Office and the General |
| |||||||
| |||||||
1 | Assembly to maintain open communication about necessary budget | ||||||
2 | management actions during these unprecedented times. Beginning | ||||||
3 | August 15, 2020, the Governor's Office of Management and Budget | ||||||
4 | shall submit a monthly written report to the Commission | ||||||
5 | reporting any budget management actions taken by the Office of | ||||||
6 | the Governor, Governor's Office of Management and Budget, or | ||||||
7 | any State agency. On a quarterly basis, the Governor or his or | ||||||
8 | her designee shall give a report to the Commission. The report | ||||||
9 | shall be given either in person or by telephonic or | ||||||
10 | videoconferencing means. The report shall include: | ||||||
11 | (1) any budget management actions taken by the Office | ||||||
12 | of the Governor, Governor's Office of Management and | ||||||
13 | Budget, or any agency or board under the Office of the | ||||||
14 | Governor in the prior quarter; | ||||||
15 | (2) year-to-date revenues as compared to anticipated | ||||||
16 | revenues; and | ||||||
17 | (3) year-to-date expenditures as compared to the | ||||||
18 | Fiscal Year 2021 budget as enacted. | ||||||
19 | (d) The Legislative Budget Oversight Commission shall | ||||||
20 | consist of the following members: | ||||||
21 | (1) 7 members of the House of Representatives appointed | ||||||
22 | by the Speaker of the House of Representatives; | ||||||
23 | (2) 7 members of the Senate appointed by the Senate | ||||||
24 | President; | ||||||
25 | (3) 4 members of the House of Representatives appointed | ||||||
26 | by the Minority Leader of the House of Representatives; and |
| |||||||
| |||||||
1 | (4) 4 members of the Senate appointed by the Senate | ||||||
2 | Minority Leader. | ||||||
3 | (e) The Speaker of the House of Representatives and the | ||||||
4 | Senate President shall each appoint one member of the | ||||||
5 | Commission to serve as a co-chair. The members of the | ||||||
6 | Commission shall serve without compensation. | ||||||
7 | (f) As used in this Section: | ||||||
8 | "Budget management action" means any transfer between | ||||||
9 | appropriation lines exceeding 2%, fund transfer, designation | ||||||
10 | of appropriation lines as reserve, or any other discretionary | ||||||
11 | action taken with regard to the Fiscal Year 2021 budget as | ||||||
12 | enacted; | ||||||
13 | "State agency" means all officers, boards, commissions, | ||||||
14 | departments, and agencies created by the Constitution, by law, | ||||||
15 | by Executive Order, or by order of the Governor in the | ||||||
16 | Executive Branch, other than the Offices of the Attorney | ||||||
17 | General, Secretary of State, Comptroller, or Treasurer. | ||||||
18 | (g) This Section is repealed July 1, 2021.
| ||||||
19 | ARTICLE 95. INTERGENERATIONAL POVERTY | ||||||
20 | Section 95-101. Short title. This Act may be cited as the | ||||||
21 | Intergenerational Poverty Act. References in this Article to | ||||||
22 | "this Act" mean this Article.
| ||||||
23 | Section 95-102. Definitions. As used in this Act: |
| |||||||
| |||||||
1 | "Antipoverty program" means a program with the primary goal | ||||||
2 | of lifting individuals out of poverty and improving economic | ||||||
3 | opportunities for individuals that operates, in whole or in | ||||||
4 | part, utilizing federal or State money. | ||||||
5 | "Asset poverty" means the inability of an individual to | ||||||
6 | access wealth resources sufficient to provide for basic needs | ||||||
7 | for a period of 3 months. | ||||||
8 | "Child" means an individual who is under 18 years of age. | ||||||
9 | "Commission" means the Commission on Poverty Elimination | ||||||
10 | and Economic Security established under subsection (a) of | ||||||
11 | Section 501. | ||||||
12 | "State poverty measure" means a uniform method for | ||||||
13 | measuring poverty in this State that considers indicators and | ||||||
14 | measures, other than traditional income-based measures of | ||||||
15 | poverty, that provide a detailed picture of low-income and | ||||||
16 | poverty populations and meaningfully account for other factors | ||||||
17 | contributing to poverty and may include: | ||||||
18 | (1) access to health care, housing, proper nutrition, | ||||||
19 | and quality education; | ||||||
20 | (2) the number of individuals kept out of poverty by | ||||||
21 | government supports; | ||||||
22 | (3) the number of individuals who are impoverished due | ||||||
23 | to medical expenses, child-care expenses, or work | ||||||
24 | expenses; | ||||||
25 | (4) the rates of food insecurity; | ||||||
26 | (5) the number of individuals in asset poverty; |
| |||||||
| |||||||
1 | (6) the number of disconnected youth; | ||||||
2 | (7) the teen birth rate; | ||||||
3 | (8) the participation rate in federal and State | ||||||
4 | antipoverty programs for all eligible populations; | ||||||
5 | (9) the number of individuals who do not use a bank or | ||||||
6 | similar financial institution; | ||||||
7 | (10) regional differences in costs of living; | ||||||
8 | (11) income necessary to achieve economic security and | ||||||
9 | a livable standard of living in different regions of this | ||||||
10 | State; | ||||||
11 | (12) the impact of rising income inequality; | ||||||
12 | (13) the impact of the digital divide; and | ||||||
13 | (14) the impact of trauma on intergenerational | ||||||
14 | poverty. | ||||||
15 | "Cycle of poverty" means the set of factors or events by | ||||||
16 | which the long-term poverty of an individual is likely to | ||||||
17 | continue and be experienced by each child of the individual | ||||||
18 | when the child becomes an adult unless there is outside | ||||||
19 | intervention. | ||||||
20 | "Deep poverty" means an economic condition where an | ||||||
21 | individual or family has a total annual income that is less | ||||||
22 | than 50% of the federal poverty level for the individual or | ||||||
23 | family as provided in the annual report of the United States | ||||||
24 | Census Bureau on Income, Poverty and Health Insurance Coverage | ||||||
25 | in the United States. | ||||||
26 | "Department" means the Department of Human Services. |
| |||||||
| |||||||
1 | "Deprivation" means a lack of adequate nutrition, health | ||||||
2 | care, housing, or other resources to provide for basic needs. | ||||||
3 | "Digital divide" means the gap between individuals, | ||||||
4 | households, businesses, and geographic areas at different | ||||||
5 | socioeconomic levels related to access to information and | ||||||
6 | communication technologies, including the imbalance in | ||||||
7 | physical access to technology and the resources, education, and | ||||||
8 | skills needed to effectively use computer technology and the | ||||||
9 | Internet for a wide variety of activities. | ||||||
10 | "Disconnected youth" means individuals who are 16 years of | ||||||
11 | age to 25 years of age who are unemployed and not enrolled in | ||||||
12 | school. | ||||||
13 | "Disparate impact" means the historic and ongoing impacts | ||||||
14 | of the pattern and practice of discrimination in employment, | ||||||
15 | education, housing, banking, and other aspects of life in the | ||||||
16 | economy, society, or culture that have an adverse impact on | ||||||
17 | minorities, women, or other protected groups, regardless of | ||||||
18 | whether those practices are motivated by discriminatory | ||||||
19 | intent. | ||||||
20 | "Economic insecurity" means the inability to cope with | ||||||
21 | routine adverse or costly life events and recover from the | ||||||
22 | costly consequences of those events and the lack of economic | ||||||
23 | means to maintain an adequate standard of living. | ||||||
24 | "Economic security" means having access to the economic | ||||||
25 | means and support necessary to effectively cope with adverse or | ||||||
26 | costly life events and recover from the consequences of such |
| |||||||
| |||||||
1 | events while maintaining an adequate standard of living. | ||||||
2 | "Intergenerational poverty" means poverty in which 2 or | ||||||
3 | more successive generations of a family continue in the cycle | ||||||
4 | of poverty and government dependence. The term does not include | ||||||
5 | situational poverty. | ||||||
6 | "Outcome" means a change in the economic status, economic | ||||||
7 | instability, or economic security of an individual, household, | ||||||
8 | or other population that is attributable to a planned | ||||||
9 | intervention, benefit, service, or series of interventions, | ||||||
10 | benefits, and services, regardless of whether the | ||||||
11 | intervention, benefit, or service was intended to change the | ||||||
12 | economic status, economic stability, or economic security. | ||||||
13 | "Poverty" means an economic condition in which an | ||||||
14 | individual or family has a total annual income that is less | ||||||
15 | than the federal poverty level for the individual or family, as | ||||||
16 | provided in the report of the United States Census Bureau on | ||||||
17 | Income, Poverty and Health Insurance Coverage in the United | ||||||
18 | States. | ||||||
19 | "Regional cost of living" means a measure of the costs of | ||||||
20 | maintaining an adequate standard of living in differing | ||||||
21 | regional, geographic, urban, or rural regions of this State. | ||||||
22 | "Situational poverty" means temporary poverty that meets | ||||||
23 | all of the following: | ||||||
24 | (1) Is generally traceable to a specific incident or | ||||||
25 | time period within the lifetime of an individual. | ||||||
26 | (2) Is not continued to the next generation. |
| |||||||
| |||||||
1 | "Strategic plan" means the plan provided for under Section | ||||||
2 | 502. | ||||||
3 | "System" means the Intergenerational Poverty Tracking | ||||||
4 | System established under subsection (a) of Section 301. | ||||||
5 | "Two-generation approach" means an approach to breaking | ||||||
6 | the cycle of intergenerational poverty by improving family | ||||||
7 | economic security through programs that create opportunities | ||||||
8 | for and address the needs of parents and children together. | ||||||
9 | "Workgroup" means the Interagency Workgroup on Poverty and | ||||||
10 | Economic Insecurity established under Section 302.
| ||||||
11 | Section 95-301. Intergenerational poverty tracking system. | ||||||
12 | (a) Establishment. Subject to appropriations, the | ||||||
13 | Department shall establish and maintain a data system to track | ||||||
14 | intergenerational poverty. | ||||||
15 | (b) System requirements. The system shall have the ability | ||||||
16 | to do all of the following: | ||||||
17 | (1) Identify groups that have a high risk of | ||||||
18 | experiencing intergenerational poverty. | ||||||
19 | (2) Identify incidents, patterns, and trends that | ||||||
20 | explain or contribute to intergenerational poverty. | ||||||
21 | (3) Gather and track available local, State, and | ||||||
22 | national data on all of the following: | ||||||
23 | (i) Official poverty rates. | ||||||
24 | (ii) Child poverty rates. | ||||||
25 | (iii) Years spent by an individual in childhood |
| |||||||
| |||||||
1 | poverty. | ||||||
2 | (iv) Years spent by an individual in adult poverty. | ||||||
3 | (v) Related poverty information. | ||||||
4 | (c) Duties of the Department. The Department shall do all | ||||||
5 | of the following: | ||||||
6 | (1) Use available data in the system, including public | ||||||
7 | assistance data, census data, and other data made available | ||||||
8 | to the Department, to track intergenerational poverty. | ||||||
9 | (2) Develop and implement methods to integrate, | ||||||
10 | compare, analyze, and validate the data for the purposes | ||||||
11 | described under subsection (b). | ||||||
12 | (3) Protect the privacy of an individual living in | ||||||
13 | poverty by using and distributing data within the system in | ||||||
14 | compliance with federal and State laws. | ||||||
15 | (4) Include, in the report required under Section 304, | ||||||
16 | a summary of the data, findings, and potential additional | ||||||
17 | uses of the system.
| ||||||
18 | Section 95-302. Interagency Workgroup on Poverty and | ||||||
19 | Economic Insecurity. | ||||||
20 | (a) Establishment. The Interagency Workgroup on Poverty | ||||||
21 | and Economic Insecurity is established. | ||||||
22 | (b) Membership. The workgroup shall be comprised of the | ||||||
23 | following members: | ||||||
24 | (1) The Secretary of Human Services, or a designee who | ||||||
25 | is a Deputy Secretary or the equivalent within the |
| |||||||
| |||||||
1 | Department of Human Services, who shall serve as chair. | ||||||
2 | (2) The Director of Labor, or a designee who is a | ||||||
3 | Deputy Director or the equivalent within the Department of | ||||||
4 | Labor. | ||||||
5 | (3) The State Superintendent of Education, or his or | ||||||
6 | her designee. | ||||||
7 | (4) The Director of Public Health, or a designee who is | ||||||
8 | an Assistant Director or the equivalent within the | ||||||
9 | Department of Public Health. | ||||||
10 | (5) The Director of Commerce and Economic Opportunity, | ||||||
11 | or a designee who is an Assistant Director or the | ||||||
12 | equivalent within the Department of Commerce and Economic | ||||||
13 | Opportunity. | ||||||
14 | (6) The Director of Aging, or a designee who shall be a | ||||||
15 | Deputy Director or the equivalent within the Department on | ||||||
16 | Aging. | ||||||
17 | (7) The Director of Corrections, or a designee who | ||||||
18 | shall be a Deputy Chief or the equivalent within the | ||||||
19 | Department of Corrections. | ||||||
20 | (8) The Director of Agriculture, or designee who shall | ||||||
21 | be an Assistant Director or the equivalent within the | ||||||
22 | Department of Agriculture. | ||||||
23 | (9) The Director of the Governor's Office of Management | ||||||
24 | and Budget, or his or her designee. | ||||||
25 | (c) Meetings. The workgroup shall meet no less than 4 times | ||||||
26 | a year.
|
| |||||||
| |||||||
1 | Section 95-303. Powers and duties. The workgroup shall have | ||||||
2 | the following powers and duties: | ||||||
3 | (1) To collaborate in sharing and analyzing | ||||||
4 | information and data for all of the following purposes: | ||||||
5 | (i) Understanding the root causes of poverty and | ||||||
6 | economic insecurity, including contributing social, | ||||||
7 | economic, and cultural factors. | ||||||
8 | (ii) Understanding and addressing | ||||||
9 | intergenerational poverty by: | ||||||
10 | (A) Identifying children who are at risk of | ||||||
11 | continuing in the cycle of poverty absent | ||||||
12 | intervention. | ||||||
13 | (B) Identifying and developing effective and | ||||||
14 | efficient plans, programs, and recommendations to | ||||||
15 | help at-risk children in this State escape the | ||||||
16 | cycle of poverty. | ||||||
17 | (C) Implementing data-driven policies and | ||||||
18 | programs, to the extent authorized by law, | ||||||
19 | addressing poverty, public assistance, education, | ||||||
20 | economic development, criminal justice, and other | ||||||
21 | areas as needed to measurably reduce the incidence | ||||||
22 | of children in this State who remain in poverty as | ||||||
23 | they become adults. | ||||||
24 | (D) Establishing and facilitating improved | ||||||
25 | cooperation, data sharing, and policy coordination |
| |||||||
| |||||||
1 | among all persons, from State agencies to case | ||||||
2 | workers, in rescuing children from | ||||||
3 | intergenerational poverty. | ||||||
4 | (E) Studying and measuring the effect of | ||||||
5 | intergenerational poverty on the ability of | ||||||
6 | parents and children to achieve economic | ||||||
7 | stability, including the effect on educational | ||||||
8 | attainment, rates of incarceration, lifetime | ||||||
9 | earnings, access to healthcare, and access to | ||||||
10 | housing. | ||||||
11 | (F) Studying, evaluating, and reporting on the | ||||||
12 | status and effectiveness of policies, procedures, | ||||||
13 | and programs that provide services to children in | ||||||
14 | this State affected by intergenerational poverty. | ||||||
15 | (G) Studying and evaluating the policies, | ||||||
16 | procedures, and programs implemented by other | ||||||
17 | states and nongovernmental entities that address | ||||||
18 | the needs of children affected by | ||||||
19 | intergenerational poverty. | ||||||
20 | (H) Identifying State policies, procedures, | ||||||
21 | and programs or federal requirements that are | ||||||
22 | impeding efforts to help children in this State | ||||||
23 | affected by intergenerational poverty escape the | ||||||
24 | cycle of poverty. | ||||||
25 | (I) Developing and implementing programs and | ||||||
26 | policies that use the two-generation approach. |
| |||||||
| |||||||
1 | (iii) Studying and measuring the effect that | ||||||
2 | poverty and economic insecurity have on all of the | ||||||
3 | following: | ||||||
4 | (A) Worker productivity and economic output. | ||||||
5 | (B) The health and welfare of children, | ||||||
6 | including access to health care, housing, proper | ||||||
7 | nutrition, and quality education. | ||||||
8 | (iv) Identifying State programs, including those | ||||||
9 | related to economic development, job creation, job | ||||||
10 | training, the environment, disaster relief, hazard | ||||||
11 | mitigation, extreme weather, and climate change, in | ||||||
12 | need of reform to better target resources to | ||||||
13 | low-income, minority, rural, urban, and other | ||||||
14 | populations or geographic areas suffering from | ||||||
15 | economic insecurity and disparate rates of poverty. | ||||||
16 | (v) Measuring the fiscal impact on the State from | ||||||
17 | successfully transitioning individuals and families | ||||||
18 | from poverty to long-term economic stability. Fiscal | ||||||
19 | impact measurements may include all of the following: | ||||||
20 | (A) Reductions in long-term costs of social | ||||||
21 | safety net programs. | ||||||
22 | (B) Reductions in long-term health care costs | ||||||
23 | by improving the health of households formerly | ||||||
24 | facing economic insecurity or poverty. | ||||||
25 | (C) Increases in State and local revenues | ||||||
26 | attributable to new taxpaying individuals as a |
| |||||||
| |||||||
1 | result of increased employment and disposable | ||||||
2 | income. | ||||||
3 | (D) Reductions in enrollment and costs in | ||||||
4 | need-based benefits and services programs. | ||||||
5 | (E) Improvements to the overall economy of | ||||||
6 | this State and reduced financial pressures on the | ||||||
7 | State and local governments. | ||||||
8 | (2) To establish an ongoing system of data sharing, | ||||||
9 | policy coordination and communication among and within | ||||||
10 | State agencies, local agencies, and other organizations | ||||||
11 | related to programs aimed at improving economic security | ||||||
12 | and eliminating poverty. | ||||||
13 | (3) To identify knowledge gaps, research needs, and | ||||||
14 | policy and program deficiencies associated with economic | ||||||
15 | insecurity and poverty. | ||||||
16 | (4) To assist the Commission in the development of the | ||||||
17 | strategic plan, including sharing data and information | ||||||
18 | identified under paragraphs (1) and (3) and analyses of | ||||||
19 | that data and information. | ||||||
20 | (5) To implement the strategic plan adopted by the | ||||||
21 | Commission, including all of the following: | ||||||
22 | (i) Coordinating implementation of the strategic | ||||||
23 | plan. | ||||||
24 | (ii) Advising and assisting relevant agencies in | ||||||
25 | the implementation of the strategic plan. | ||||||
26 | (iii) Advising relevant agencies on specific |
| |||||||
| |||||||
1 | programmatic and policy matters related to the | ||||||
2 | strategic plan. | ||||||
3 | (iv) Providing relevant subject matter expertise | ||||||
4 | to each agency for purposes of implementing the | ||||||
5 | strategic plan. | ||||||
6 | (v) Identifying and addressing issues that may | ||||||
7 | influence the future of the strategic plan.
| ||||||
8 | Section 95-304. Report. | ||||||
9 | (a) Report. No later than September 1 of each year, the | ||||||
10 | workgroup shall issue a report that includes the following: | ||||||
11 | (1) A summary of actions taken and outcomes obtained by | ||||||
12 | the workgroup in fulfilling its duties under Section 303. | ||||||
13 | (2) Progress made on reducing poverty and economic | ||||||
14 | insecurity in this State, including policies or procedures | ||||||
15 | implemented to reduce or eliminate the cycle of poverty and | ||||||
16 | intergenerational poverty as a result of the data collected | ||||||
17 | by the workgroup. | ||||||
18 | (3) Relevant data assessing the scope and depth of | ||||||
19 | intergenerational poverty in this State. | ||||||
20 | (4) A 20-year history of poverty rates in this State | ||||||
21 | with focus on any reduction or increase in the rates during | ||||||
22 | the previous 10 years and since the inception of the | ||||||
23 | workgroup. | ||||||
24 | (5) Any recommendations for legislative or regulatory | ||||||
25 | action to adopt or repeal laws, policies, or procedures to |
| |||||||
| |||||||
1 | further the goal of eliminating poverty and economic | ||||||
2 | insecurity in this State. | ||||||
3 | (b) Distribution. The workgroup shall distribute the | ||||||
4 | report created under subsection (a) as follows: | ||||||
5 | (1) To the Governor. | ||||||
6 | (2) To each member of the General Assembly. | ||||||
7 | (3) By prominently posting the report on each State | ||||||
8 | Department's and agency's publicly accessible Internet | ||||||
9 | website.
| ||||||
10 | Section 95-501. The Commission on Poverty Elimination and | ||||||
11 | Economic Security. | ||||||
12 | (a) Establishment. The Commission on Poverty Elimination | ||||||
13 | and Economic Security is established. | ||||||
14 | (b) Purpose. The purpose of the Commission is to: | ||||||
15 | (1) Inform the public policy making process by: | ||||||
16 | (i) Improving policymakers' understanding of the | ||||||
17 | root causes of poverty and economic insecurity, | ||||||
18 | including contributing social, economic, and cultural | ||||||
19 | factors and the reasons that poverty and economic | ||||||
20 | insecurity persist in this State. | ||||||
21 | (ii) Expanding policymakers' understanding of | ||||||
22 | poverty by distinguishing a standard that measures a | ||||||
23 | level of freedom from deprivation from a standard that | ||||||
24 | measures economic security provided by a living wage | ||||||
25 | and access to a livable standard of living. |
| |||||||
| |||||||
1 | (iii) Educating policymakers on the impact poverty | ||||||
2 | has on other measures of economic stability and | ||||||
3 | economic outcomes, including educational attainment, | ||||||
4 | rates of incarceration, lifetime earnings, access to | ||||||
5 | health care, health care outcomes, and access to | ||||||
6 | housing. | ||||||
7 | (2) Support governmental efforts to ensure that | ||||||
8 | residents of this State have equal opportunity to achieve | ||||||
9 | economic security. | ||||||
10 | (3) Reduce and ultimately eliminate poverty in this | ||||||
11 | State by making policy and other recommendations to the | ||||||
12 | legislative, executive, and judicial branches of this | ||||||
13 | State. | ||||||
14 | (c) Membership. The Commission shall consist of the | ||||||
15 | following members: | ||||||
16 | (1) Four members of the General Assembly, one each | ||||||
17 | appointed by the President of the Senate, the Minority | ||||||
18 | Leader of the Senate, the Speaker of the House of | ||||||
19 | Representatives, and the Minority Leader of the House of | ||||||
20 | Representative. | ||||||
21 | (2) A member of the judiciary or a designee who shall | ||||||
22 | be appointed by the Chief Justice of the Illinois Supreme | ||||||
23 | Court. | ||||||
24 | (3) Twenty members of the public appointed under | ||||||
25 | subsection (d) representing stakeholders as follows: | ||||||
26 | (i) Two representatives, one of whom shall |
| |||||||
| |||||||
1 | represent an organization that focuses on rural | ||||||
2 | poverty and one of whom shall represent an organization | ||||||
3 | that focuses on urban and suburban poverty. | ||||||
4 | (ii) Two individuals who have experienced deep | ||||||
5 | poverty. | ||||||
6 | (iii) One representative of an organization that | ||||||
7 | advocates for health care access, affordability, and | ||||||
8 | availability. | ||||||
9 | (iv) One representative of an organization that | ||||||
10 | advocated for individuals with mental illness. | ||||||
11 | (v) One representative of an organization that | ||||||
12 | advocates for children and youth. | ||||||
13 | (vi) One representative of an organization that | ||||||
14 | advocates for equity and equality in education. | ||||||
15 | (vii) One representative of an organization that | ||||||
16 | advocates for individuals who are homeless. | ||||||
17 | (viii) One representative of a Statewide | ||||||
18 | antihunger organization. | ||||||
19 | (ix) One representative of an organization that | ||||||
20 | advocates for military veterans. | ||||||
21 | (x) One representative of an organization that | ||||||
22 | advocates for individuals with disabilities. | ||||||
23 | (xi) One representative of an organization that | ||||||
24 | advocates for immigrants. | ||||||
25 | (xii) One representative of a Statewide | ||||||
26 | faith-based organization that provides direct social |
| |||||||
| |||||||
1 | services in this State. | ||||||
2 | (xiii) One representative of an organization that | ||||||
3 | advocates for economic security for women. | ||||||
4 | (xiv) One representative of an organization that | ||||||
5 | advocates for older adults. | ||||||
6 | (xv) One representative of a labor organization | ||||||
7 | that represents primarily low-wage and middle-wage | ||||||
8 | earners. | ||||||
9 | (xvi) One representative of school districts in | ||||||
10 | this State. | ||||||
11 | (xvii) One representative of county governments in | ||||||
12 | this State. | ||||||
13 | (xviii) One representative of municipal | ||||||
14 | corporation governments in this State. | ||||||
15 | (4) The members of the workgroup shall serve as | ||||||
16 | nonvoting ex officio members of the Commission. | ||||||
17 | (d) Appointment. The following shall apply: | ||||||
18 | (1) The public members of the Commission under | ||||||
19 | paragraph (3) of subsection (c) shall be appointed as | ||||||
20 | follows: | ||||||
21 | (i) Four shall be appointed by the Governor. | ||||||
22 | (ii) Four shall be appointed by the President of | ||||||
23 | the Senate. | ||||||
24 | (iii) Four shall be appointed by the Minority | ||||||
25 | Leader of the Senate. | ||||||
26 | (iv) Four shall be appointed by the Speaker of the |
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1 | House of Representatives. | ||||||
2 | (v) Four shall be appointed by the Minority Leader | ||||||
3 | of the House of Representatives. | ||||||
4 | (2) It shall be determined by lot which appointing | ||||||
5 | authority appoints which public members to the Commission. | ||||||
6 | (3) The appointed members shall reflect the racial, | ||||||
7 | gender, and geographic diversity of this State and shall | ||||||
8 | include representation from regions of this State | ||||||
9 | experiencing economic insecurity and the highest rates of | ||||||
10 | deep poverty. | ||||||
11 | (4) Public members of the Commission shall be selected | ||||||
12 | for service on the Commission within 45 days after the | ||||||
13 | effective date of this Act. | ||||||
14 | (e) Qualifications. Each member of the Commission must have | ||||||
15 | been a resident of this State for a period of at least one year | ||||||
16 | immediately preceding appointment and must continue residence | ||||||
17 | in this State during the member's tenure of service on the | ||||||
18 | Commission. | ||||||
19 | (f) Organizational meeting. The organizational meeting of | ||||||
20 | the Commission shall take place after all members are appointed | ||||||
21 | but no later than 60 days after the effective date of this Act. | ||||||
22 | (g) Compensation. Members shall serve without | ||||||
23 | compensation, but public members may be reimbursed for | ||||||
24 | reasonable and necessary travel expenses connected to | ||||||
25 | Commission business. | ||||||
26 | (h) Commission chairperson. The representatives of the |
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1 | antipoverty organizations appointed under subparagraph (i) of | ||||||
2 | paragraph (3) of subsection (c) shall serve as cochairs of the | ||||||
3 | Commission. | ||||||
4 | (i) Committees. The Commission may establish subcommittees | ||||||
5 | to address specific issues or populations and may collaborate | ||||||
6 | with individuals with relevant expertise who are not members of | ||||||
7 | the Commission to assist the subcommittee in carrying out its | ||||||
8 | duties. | ||||||
9 | (j) Meetings. The full Commission shall meet at least once | ||||||
10 | annually. | ||||||
11 | (k) Quorum. A majority plus one of the voting members shall | ||||||
12 | constitute a quorum. | ||||||
13 | (l) Voting. All actions of the Commission and any | ||||||
14 | subcommittees established by the Commission shall be approved | ||||||
15 | by a majority vote of the Commission or subcommittee as | ||||||
16 | applicable. | ||||||
17 | (m) Open meetings. The meetings of the Commission shall be | ||||||
18 | conducted in accordance with the provisions of Section 2 of the | ||||||
19 | Open Meetings Act. | ||||||
20 | (n) Administrative support. The Department of Human | ||||||
21 | Services shall provide staff and administrative support to | ||||||
22 | assist the Commission in carrying out its duties.
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23 | Section 95-502. Strategic plan to address poverty and | ||||||
24 | economic insecurity. | ||||||
25 | (a) Plan required. No later than November 30, 2021, the |
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1 | Commission shall develop and adopt a strategic plan to address | ||||||
2 | poverty and economic insecurity in this State. | ||||||
3 | (b) Goals. The goals of the strategic plan shall be to: | ||||||
4 | (1) Ensure that State programs and services targeting | ||||||
5 | poverty and economic insecurity reflect the goal of helping | ||||||
6 | individuals and families rise above poverty and achieve | ||||||
7 | long-term economic stability rather than simply providing | ||||||
8 | relief from deprivation. | ||||||
9 | (2) Eliminate disparate rates of poverty, deep | ||||||
10 | poverty, child poverty, and intergenerational poverty | ||||||
11 | based on race, ethnicity, gender, age, sexual orientation | ||||||
12 | or identity, English language proficiency, ability, and | ||||||
13 | geographic location in a rural, urban, or suburban area. | ||||||
14 | (3) Reduce deep poverty in this State by 50% by 2026. | ||||||
15 | (4) Eliminate child poverty in this State by 2031. | ||||||
16 | (5) Eliminate all poverty in this State by 2036. | ||||||
17 | (c) Plan development. In developing the strategic plan, the | ||||||
18 | Commission shall: | ||||||
19 | (1) Collaborate with the workgroup, including sharing | ||||||
20 | data and information identified under paragraphs (1) and | ||||||
21 | (3) of subsection (a) of Section 303 and analyses of that | ||||||
22 | data and information. | ||||||
23 | (2) Review each program and service provided by the | ||||||
24 | State that targets poverty and economic insecurity for | ||||||
25 | purposes of: | ||||||
26 | (i) determining which programs and services are |
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1 | the most effective and of the highest importance in | ||||||
2 | reducing poverty and economic insecurity in this | ||||||
3 | State; and | ||||||
4 | (ii) providing an analysis of unmet needs, if any, | ||||||
5 | among individuals, children, and families in deep | ||||||
6 | poverty and intergenerational poverty for each program | ||||||
7 | and service identified under subparagraph (i). | ||||||
8 | (3) Study the feasibility of using public or private | ||||||
9 | partnerships and social impact bonds, to improve | ||||||
10 | innovation and cost-effectiveness in the development of | ||||||
11 | programs and delivery of services that advance the goals of | ||||||
12 | the strategic plan. | ||||||
13 | (4) Hold at least 6 public hearings in different | ||||||
14 | geographic regions of this State, including areas that have | ||||||
15 | disparate rates of poverty and that have historically | ||||||
16 | experienced economic insecurity, to collect information, | ||||||
17 | take testimony, and solicit input and feedback from | ||||||
18 | interested parties, including members of the public who | ||||||
19 | have personal experiences with State programs and services | ||||||
20 | targeting economic insecurity, poverty, deep poverty, | ||||||
21 | child poverty, and intergenerational poverty and make the | ||||||
22 | information publicly available. | ||||||
23 | (5) To request and receive from a State agency or local | ||||||
24 | governmental agency information relating to poverty in | ||||||
25 | this State, including all of the following: | ||||||
26 | (i) Reports. |
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1 | (ii) Audits. | ||||||
2 | (iii) Data. | ||||||
3 | (iv) Projections. | ||||||
4 | (v) Statistics. | ||||||
5 | (d) Subject areas. The strategic plan shall address all of | ||||||
6 | the following: | ||||||
7 | (1) Access to safe and affordable housing. | ||||||
8 | (2) Access to adequate food and nutrition. | ||||||
9 | (3) Access to affordable and quality health care. | ||||||
10 | (4) Equal access to quality education and training. | ||||||
11 | (5) Equal access to affordable, quality post-secondary | ||||||
12 | education options. | ||||||
13 | (6) Dependable and affordable transportation. | ||||||
14 | (7) Access to quality and affordable child care. | ||||||
15 | (8) Opportunities to engage in meaningful and | ||||||
16 | sustainable work that pays a living wage and barriers to | ||||||
17 | those opportunities experienced by low-income individuals | ||||||
18 | in poverty. | ||||||
19 | (9) Equal access to justice through a fair system of | ||||||
20 | criminal justice that does not, in effect, criminalize | ||||||
21 | poverty. | ||||||
22 | (10) The availability of adequate income supports. | ||||||
23 | (11) Retirement security. | ||||||
24 | (e) Plan content. The strategic plan shall, at a minimum, | ||||||
25 | contain policy and fiscal recommendations relating to all of | ||||||
26 | the following: |
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1 | (1) Developing fact-based measures to evaluate the | ||||||
2 | long-term effectiveness of existing and proposed programs | ||||||
3 | and services targeting poverty and economic insecurity. | ||||||
4 | (2) Increasing enrollment in programs and services | ||||||
5 | targeting poverty and economic insecurity by reducing the | ||||||
6 | complexity and difficulty of enrollment in order to | ||||||
7 | maximize program effectiveness and increase positive | ||||||
8 | outcomes. | ||||||
9 | (3) Increasing the reach of programs and services | ||||||
10 | targeting poverty and economic insecurity by ensuring that | ||||||
11 | State agencies have adequate resources to maximize the | ||||||
12 | public awareness of the programs and services, especially | ||||||
13 | in historically disenfranchised communities. | ||||||
14 | (4) Reducing the negative impacts of asset limits for | ||||||
15 | eligibility on the effectiveness of State programs | ||||||
16 | targeting poverty and economic insecurity by ensuring that | ||||||
17 | eligibility limits do not: | ||||||
18 | (i) create gaps in necessary service and benefit | ||||||
19 | delivery or restrict access to benefits as individuals | ||||||
20 | and families attempt to transition off assistance | ||||||
21 | programs; or | ||||||
22 | (ii) prevent beneficiaries from improving | ||||||
23 | long-term outcomes and achieving long-term economic | ||||||
24 | independence from the program. | ||||||
25 | (5) Improving the ability of community-based | ||||||
26 | organizations to participate in the development and |
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1 | implementation of State programs designed to address | ||||||
2 | economic insecurity and poverty. | ||||||
3 | (6) Improving the ability of individuals living in | ||||||
4 | poverty, low-income individuals, and unemployed | ||||||
5 | individuals to access critical job training and skills | ||||||
6 | upgrade programs and find quality jobs that help children | ||||||
7 | and families become economically secure and rise above | ||||||
8 | poverty. | ||||||
9 | (7) Improving communication and collaboration between | ||||||
10 | State agencies and local governments on programs targeting | ||||||
11 | poverty and economic insecurity. | ||||||
12 | (8) Creating efficiencies in the administration and | ||||||
13 | coordination of programs and services targeting poverty | ||||||
14 | and economic insecurity. | ||||||
15 | (9) Connecting low-income children, disconnected | ||||||
16 | youth, and families of those children and youth to | ||||||
17 | education, job training, and jobs in the communities in | ||||||
18 | which those children and youth live. | ||||||
19 | (10) Ensuring that the State's services and benefits | ||||||
20 | programs, emergency programs, discretionary economic | ||||||
21 | programs, and other policies are sufficiently funded to | ||||||
22 | enable the State to mount effective responses to economic | ||||||
23 | downturns and increases in economic insecurity and poverty | ||||||
24 | rates. | ||||||
25 | (11) Creating one or more State poverty measures. | ||||||
26 | (12) Developing and implementing programs and policies |
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1 | that use the two-generation approach. | ||||||
2 | (13) Using public or private partnerships and social | ||||||
3 | impact bonds to improve innovation and cost-effectiveness | ||||||
4 | in the development of programs and delivery of services | ||||||
5 | that advance the goals of the strategic plan. | ||||||
6 | (14) Identifying best practices for collecting data | ||||||
7 | relevant to all of the following: | ||||||
8 | (i) Reducing economic insecurity and poverty. | ||||||
9 | (ii) Reducing the racial, ethnic, age, gender, | ||||||
10 | sexual orientation, and sexual identity-based | ||||||
11 | disparities in the rates of economic insecurity and | ||||||
12 | poverty. | ||||||
13 | (iii) Adequately measuring the effectiveness, | ||||||
14 | efficiency, and impact of programs on the outcomes for | ||||||
15 | individuals, families, and communities who receive | ||||||
16 | benefits and services. | ||||||
17 | (iv) Streamlining enrollment and eligibility for | ||||||
18 | programs. | ||||||
19 | (v) Improving long-term outcomes for individuals | ||||||
20 | who are enrolled in service and benefit programs. | ||||||
21 | (vi) Reducing reliance on public programs. | ||||||
22 | (vii) Improving connections to work. | ||||||
23 | (viii) Improving economic security. | ||||||
24 | (ix) Improving retirement security. | ||||||
25 | (x) Improving the State's understanding of the | ||||||
26 | impact of extreme weather and natural disasters on |
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1 | economically vulnerable communities and improving | ||||||
2 | those communities' resilience to and recovery from | ||||||
3 | extreme weather and natural disasters. | ||||||
4 | (xi) Improving access to living-wage employment. | ||||||
5 | (xii) Improving access to employment-based | ||||||
6 | benefits. | ||||||
7 | (f) Other information. In addition to the plan content | ||||||
8 | required under subsection (e), the strategic plan shall contain | ||||||
9 | all of the following: | ||||||
10 | (1) A suggested timeline for the stages of | ||||||
11 | implementation of the recommendations in the plan. | ||||||
12 | (2) Short-term, intermediate-term, and long-term | ||||||
13 | benchmarks to measure the State's progress toward meeting | ||||||
14 | the goals of the strategic plan. | ||||||
15 | (3) A summary of the review and analysis conducted by | ||||||
16 | the Commission under paragraph (1) of subsection (c). | ||||||
17 | (g) Impact of recommendations. For each recommendation in | ||||||
18 | the plan, the Commission shall identify in measurable terms the | ||||||
19 | actual or potential impact the recommendation will have on | ||||||
20 | poverty and economic insecurity in this State.
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21 | Section 95-503. Commission reports. | ||||||
22 | (a) Interim report. No later than June 30, 2021, the | ||||||
23 | Commission shall issue an interim report on the Commission's | ||||||
24 | activities to the Governor and the General Assembly. | ||||||
25 | (b) Report on strategic plan. Upon the Commission's |
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1 | adoption of the strategic plan, but no later than November 30, | ||||||
2 | 2021, the Commission shall issue a report containing a summary | ||||||
3 | of the Commission's activities and the contents of the | ||||||
4 | strategic plan. The Commission shall submit the report to the | ||||||
5 | Governor and each member of the General Assembly. | ||||||
6 | (c) Annual reports. Beginning November 30, 2022, and each | ||||||
7 | year thereafter, the Commission shall issue a report on the | ||||||
8 | status of the implementation of the Commission's strategic | ||||||
9 | plan. The report may contain any other recommendations of the | ||||||
10 | Commission to address poverty and economic insecurity in this | ||||||
11 | State.
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12 | Section 95-504. Duties of the Director of the Governor's | ||||||
13 | Office of Management and Budget. The Director of the Governor's | ||||||
14 | Office of Management and Budget shall include in the materials | ||||||
15 | submitted to the General Assembly outlining the Governor's | ||||||
16 | proposed annual budget a description of any budget proposals or | ||||||
17 | other activities, ongoing projects, and plans of the executive | ||||||
18 | branch designed to meet the goals and objectives of the | ||||||
19 | strategic plan. The information shall include the following: | ||||||
20 | (1) An accounting of the savings to the State from any | ||||||
21 | increased efficiencies in the delivery of services. | ||||||
22 | (2) Any savings realized from reducing the number of | ||||||
23 | individuals living in poverty and reducing the demand for | ||||||
24 | need-based services and benefits. | ||||||
25 | (3) A projection of any increase in revenue collections |
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1 | due to any increase in the number of individuals who become | ||||||
2 | employed and pay taxes into the State treasury. | ||||||
3 | (4) Any other information related to the proposed | ||||||
4 | annual budget that the Director of the Governor's Office of | ||||||
5 | Management and Budget believes furthers the goals and | ||||||
6 | objectives of the strategic plan.
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7 | ARTICLE 99. MISCELLANEOUS PROVISIONS | ||||||
8 | Section 99-95. No acceleration or delay. Where this Act | ||||||
9 | makes changes in a statute that is represented in this Act by | ||||||
10 | text that is not yet or no longer in effect (for example, a | ||||||
11 | Section represented by multiple versions), the use of that text | ||||||
12 | does not accelerate or delay the taking effect of (i) the | ||||||
13 | changes made by this Act or (ii) provisions derived from any | ||||||
14 | other Public Act.
| ||||||
15 | Section 99-99. Effective date. This Act takes effect upon | ||||||
16 | becoming law.
|