Rep. Gregory Harris
Filed: 7/3/2017
 
 


 




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1
AMENDMENT TO SENATE BILL 42




2 AMENDMENT NO. ______. Amend Senate Bill 42 by replacing 
3everything after the enacting clause with the following:


4
"ARTICLE 1.  GENERAL PROVISIONS


5 Section 1-1. Short title. This Act may be cited as the 
6FY2018 Budget Implementation Act.

7 Section 1-5. Purpose. It is the purpose of this Act to make 
8changes in State programs that are necessary to implement the 
9State budget.

10 Section 1-10. Designation of reserves. 
11 (a) For the purposes of implementing the budget 
12recommendations for fiscal year 2018 and balancing the State's 
13budget in State fiscal year 2018 only, the Governor may 
14designate, by written notice to the Comptroller, a reserve of 
 
 
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1not more than 5% from the amounts appropriated from funds held 
2by the Treasurer for State fiscal year 2018 to any State 
3agency. However, the Governor may not designate amounts to be 
4set aside as a reserve from amounts that (i) have been 
5appropriated for payment of debt service, (ii) have been 
6appropriated under a statutory continuing appropriation, (iii) 
7are State general funds, (iv) are in the Supplemental 
8Low-Income Energy Assistance Fund, or (v) are funds received 
9from federal sources.

10 (b) If the Governor designates amounts to be set aside as a 
11reserve, the Governor shall give notice of the designation to 
12the Auditor General, the State Treasurer, the State 
13Comptroller, the Senate, and the House of Representatives.
14 (c) As used in this Section:
15 "State agency" means all boards, commissions, agencies, 
16institutions, authorities, colleges, universities, and bodies 
17politic and corporate of the State, but not any other 
18constitutional officers, the legislative or judicial branch, 
19the office of the Executive Inspector General, or the Executive 
20Ethics Commission.
21 "State general funds" has the meaning provided in Section 
2250-40 of the State Budget Law.


23
ARTICLE 5.  AMENDATORY PROVISIONS


24 Section 5-2. The Illinois Administrative Procedure Act is 
 
 
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1amended by changing Section 5-45 as follows:

2 (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)
3 Sec. 5-45. Emergency rulemaking. 
4 (a) "Emergency" means the existence of any situation that 
5any agency
finds reasonably constitutes a threat to the public 
6interest, safety, or
welfare.
7 (b) If any agency finds that an
emergency exists that 
8requires adoption of a rule upon fewer days than
is required by 
9Section 5-40 and states in writing its reasons for that

10finding, the agency may adopt an emergency rule without prior 
11notice or
hearing upon filing a notice of emergency rulemaking 
12with the Secretary of
State under Section 5-70. The notice 
13shall include the text of the
emergency rule and shall be 
14published in the Illinois Register. Consent
orders or other 
15court orders adopting settlements negotiated by an agency
may 
16be adopted under this Section. Subject to applicable 
17constitutional or
statutory provisions, an emergency rule 
18becomes effective immediately upon
filing under Section 5-65 or 
19at a stated date less than 10 days
thereafter. The agency's 
20finding and a statement of the specific reasons
for the finding 
21shall be filed with the rule. The agency shall take
reasonable 
22and appropriate measures to make emergency rules known to the

23persons who may be affected by them.
24 (c) An emergency rule may be effective for a period of not 
25longer than
150 days, but the agency's authority to adopt an 
 
 
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1identical rule under Section
5-40 is not precluded. No 
2emergency rule may be adopted more
than once in any 24-month 
3period, except that this limitation on the number
of emergency 
4rules that may be adopted in a 24-month period does not apply

5to (i) emergency rules that make additions to and deletions 
6from the Drug
Manual under Section 5-5.16 of the Illinois 
7Public Aid Code or the
generic drug formulary under Section 
83.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) 
9emergency rules adopted by the Pollution Control
Board before 
10July 1, 1997 to implement portions of the Livestock Management

11Facilities Act, (iii) emergency rules adopted by the Illinois 
12Department of Public Health under subsections (a) through (i) 
13of Section 2 of the Department of Public Health Act when 
14necessary to protect the public's health, (iv) emergency rules 
15adopted pursuant to subsection (n) of this Section, (v) 
16emergency rules adopted pursuant to subsection (o) of this 
17Section, or (vi) emergency rules adopted pursuant to subsection 
18(c-5) of this Section. Two or more emergency rules having 
19substantially the same
purpose and effect shall be deemed to be 
20a single rule for purposes of this
Section.
21 (c-5) To facilitate the maintenance of the program of group 
22health benefits provided to annuitants, survivors, and retired 
23employees under the State Employees Group Insurance Act of 
241971, rules to alter the contributions to be paid by the State, 
25annuitants, survivors, retired employees, or any combination 
26of those entities, for that program of group health benefits, 
 
 
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1shall be adopted as emergency rules. The adoption of those 
2rules shall be considered an emergency and necessary for the 
3public interest, safety, and welfare. 
4 (d) In order to provide for the expeditious and timely 
5implementation
of the State's fiscal year 1999 budget, 
6emergency rules to implement any
provision of Public Act 90-587 
7or 90-588
or any other budget initiative for fiscal year 1999 
8may be adopted in
accordance with this Section by the agency 
9charged with administering that
provision or initiative, 
10except that the 24-month limitation on the adoption
of 
11emergency rules and the provisions of Sections 5-115 and 5-125 
12do not apply
to rules adopted under this subsection (d). The 
13adoption of emergency rules
authorized by this subsection (d) 
14shall be deemed to be necessary for the
public interest, 
15safety, and welfare.
16 (e) In order to provide for the expeditious and timely 
17implementation
of the State's fiscal year 2000 budget, 
18emergency rules to implement any
provision of Public Act 91-24

19or any other budget initiative for fiscal year 2000 may be 
20adopted in
accordance with this Section by the agency charged 
21with administering that
provision or initiative, except that 
22the 24-month limitation on the adoption
of emergency rules and 
23the provisions of Sections 5-115 and 5-125 do not apply
to 
24rules adopted under this subsection (e). The adoption of 
25emergency rules
authorized by this subsection (e) shall be 
26deemed to be necessary for the
public interest, safety, and 
 
 
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1welfare.
2 (f) In order to provide for the expeditious and timely 
3implementation
of the State's fiscal year 2001 budget, 
4emergency rules to implement any
provision of Public Act 91-712

5or any other budget initiative for fiscal year 2001 may be 
6adopted in
accordance with this Section by the agency charged 
7with administering that
provision or initiative, except that 
8the 24-month limitation on the adoption
of emergency rules and 
9the provisions of Sections 5-115 and 5-125 do not apply
to 
10rules adopted under this subsection (f). The adoption of 
11emergency rules
authorized by this subsection (f) shall be 
12deemed to be necessary for the
public interest, safety, and 
13welfare.
14 (g) In order to provide for the expeditious and timely 
15implementation
of the State's fiscal year 2002 budget, 
16emergency rules to implement any
provision of Public Act 92-10

17or any other budget initiative for fiscal year 2002 may be 
18adopted in
accordance with this Section by the agency charged 
19with administering that
provision or initiative, except that 
20the 24-month limitation on the adoption
of emergency rules and 
21the provisions of Sections 5-115 and 5-125 do not apply
to 
22rules adopted under this subsection (g). The adoption of 
23emergency rules
authorized by this subsection (g) shall be 
24deemed to be necessary for the
public interest, safety, and 
25welfare.
26 (h) In order to provide for the expeditious and timely 
 
 
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1implementation
of the State's fiscal year 2003 budget, 
2emergency rules to implement any
provision of Public Act 92-597

3or any other budget initiative for fiscal year 2003 may be 
4adopted in
accordance with this Section by the agency charged 
5with administering that
provision or initiative, except that 
6the 24-month limitation on the adoption
of emergency rules and 
7the provisions of Sections 5-115 and 5-125 do not apply
to 
8rules adopted under this subsection (h). The adoption of 
9emergency rules
authorized by this subsection (h) shall be 
10deemed to be necessary for the
public interest, safety, and 
11welfare.
12 (i) In order to provide for the expeditious and timely 
13implementation
of the State's fiscal year 2004 budget, 
14emergency rules to implement any
provision of Public Act 93-20

15or any other budget initiative for fiscal year 2004 may be 
16adopted in
accordance with this Section by the agency charged 
17with administering that
provision or initiative, except that 
18the 24-month limitation on the adoption
of emergency rules and 
19the provisions of Sections 5-115 and 5-125 do not apply
to 
20rules adopted under this subsection (i). The adoption of 
21emergency rules
authorized by this subsection (i) shall be 
22deemed to be necessary for the
public interest, safety, and 
23welfare.
24 (j) In order to provide for the expeditious and timely 
25implementation of the provisions of the State's fiscal year 
262005 budget as provided under the Fiscal Year 2005 Budget 
 
 
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1Implementation (Human Services) Act, emergency rules to 
2implement any provision of the Fiscal Year 2005 Budget 
3Implementation (Human Services) Act may be adopted in 
4accordance with this Section by the agency charged with 
5administering that provision, except that the 24-month 
6limitation on the adoption of emergency rules and the 
7provisions of Sections 5-115 and 5-125 do not apply to rules 
8adopted under this subsection (j). The Department of Public Aid 
9may also adopt rules under this subsection (j) necessary to 
10administer the Illinois Public Aid Code and the Children's 
11Health Insurance Program Act. The adoption of emergency rules 
12authorized by this subsection (j) shall be deemed to be 
13necessary for the public interest, safety, and welfare.

14 (k) In order to provide for the expeditious and timely 
15implementation of the provisions of the State's fiscal year 
162006 budget, emergency rules to implement any provision of 
17Public Act 94-48 or any other budget initiative for fiscal year 
182006 may be adopted in accordance with this Section by the 
19agency charged with administering that provision or 
20initiative, except that the 24-month limitation on the adoption 
21of emergency rules and the provisions of Sections 5-115 and 
225-125 do not apply to rules adopted under this subsection (k). 
23The Department of Healthcare and Family Services may also adopt 
24rules under this subsection (k) necessary to administer the 
25Illinois Public Aid Code, the Senior Citizens and Persons with 
26Disabilities Property Tax Relief Act, the Senior Citizens and 
 
 
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1Disabled Persons Prescription Drug Discount Program Act (now 
2the Illinois Prescription Drug Discount Program Act), and the 
3Children's Health Insurance Program Act. The adoption of 
4emergency rules authorized by this subsection (k) shall be 
5deemed to be necessary for the public interest, safety, and 
6welfare.

7 (l) In order to provide for the expeditious and timely 
8implementation of the provisions of the
State's fiscal year 
92007 budget, the Department of Healthcare and Family Services 
10may adopt emergency rules during fiscal year 2007, including 
11rules effective July 1, 2007, in
accordance with this 
12subsection to the extent necessary to administer the 
13Department's responsibilities with respect to amendments to 
14the State plans and Illinois waivers approved by the federal 
15Centers for Medicare and Medicaid Services necessitated by the 
16requirements of Title XIX and Title XXI of the federal Social 
17Security Act. The adoption of emergency rules
authorized by 
18this subsection (l) shall be deemed to be necessary for the 
19public interest,
safety, and welfare.

20 (m) In order to provide for the expeditious and timely 
21implementation of the provisions of the
State's fiscal year 
222008 budget, the Department of Healthcare and Family Services 
23may adopt emergency rules during fiscal year 2008, including 
24rules effective July 1, 2008, in
accordance with this 
25subsection to the extent necessary to administer the 
26Department's responsibilities with respect to amendments to 
 
 
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1the State plans and Illinois waivers approved by the federal 
2Centers for Medicare and Medicaid Services necessitated by the 
3requirements of Title XIX and Title XXI of the federal Social 
4Security Act. The adoption of emergency rules
authorized by 
5this subsection (m) shall be deemed to be necessary for the 
6public interest,
safety, and welfare.

7 (n) In order to provide for the expeditious and timely 
8implementation of the provisions of the State's fiscal year 
92010 budget, emergency rules to implement any provision of 
10Public Act 96-45 or any other budget initiative authorized by 
11the 96th General Assembly for fiscal year 2010 may be adopted 
12in accordance with this Section by the agency charged with 
13administering that provision or initiative. The adoption of 
14emergency rules authorized by this subsection (n) shall be 
15deemed to be necessary for the public interest, safety, and 
16welfare. The rulemaking authority granted in this subsection 
17(n) shall apply only to rules promulgated during Fiscal Year 
182010. 
19 (o) In order to provide for the expeditious and timely 
20implementation of the provisions of the State's fiscal year 
212011 budget, emergency rules to implement any provision of 
22Public Act 96-958 or any other budget initiative authorized by 
23the 96th General Assembly for fiscal year 2011 may be adopted 
24in accordance with this Section by the agency charged with 
25administering that provision or initiative. The adoption of 
26emergency rules authorized by this subsection (o) is deemed to 
 
 
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1be necessary for the public interest, safety, and welfare. The 
2rulemaking authority granted in this subsection (o) applies 
3only to rules promulgated on or after July 1, 2010 (the 
4effective date of Public Act 96-958) through June 30, 2011. 
5 (p) In order to provide for the expeditious and timely 
6implementation of the provisions of Public Act 97-689, 
7emergency rules to implement any provision of Public Act 97-689 
8may be adopted in accordance with this subsection (p) by the 
9agency charged with administering that provision or 
10initiative. The 150-day limitation of the effective period of 
11emergency rules does not apply to rules adopted under this 
12subsection (p), and the effective period may continue through 
13June 30, 2013. The 24-month limitation on the adoption of 
14emergency rules does not apply to rules adopted under this 
15subsection (p). The adoption of emergency rules authorized by 
16this subsection (p) is deemed to be necessary for the public 
17interest, safety, and welfare.
18 (q) In order to provide for the expeditious and timely 
19implementation of the provisions of Articles 7, 8, 9, 11, and 
2012 of Public Act 98-104, emergency rules to implement any 
21provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 
22may be adopted in accordance with this subsection (q) by the 
23agency charged with administering that provision or 
24initiative. The 24-month limitation on the adoption of 
25emergency rules does not apply to rules adopted under this 
26subsection (q). The adoption of emergency rules authorized by 
 
 
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1this subsection (q) is deemed to be necessary for the public 
2interest, safety, and welfare. 
3 (r) In order to provide for the expeditious and timely 
4implementation of the provisions of Public Act 98-651, 
5emergency rules to implement Public Act 98-651 may be adopted 
6in accordance with this subsection (r) by the Department of 
7Healthcare and Family Services. The 24-month limitation on the 
8adoption of emergency rules does not apply to rules adopted 
9under this subsection (r). The adoption of emergency rules 
10authorized by this subsection (r) is deemed to be necessary for 
11the public interest, safety, and welfare. 
12 (s) In order to provide for the expeditious and timely 
13implementation of the provisions of Sections 5-5b.1 and 5A-2 of 
14the Illinois Public Aid Code, emergency rules to implement any 
15provision of Section 5-5b.1 or Section 5A-2 of the Illinois 
16Public Aid Code may be adopted in accordance with this 
17subsection (s) by the Department of Healthcare and Family 
18Services. The rulemaking authority granted in this subsection 
19(s) shall apply only to those rules adopted prior to July 1, 
202015. Notwithstanding any other provision of this Section, any 
21emergency rule adopted under this subsection (s) shall only 
22apply to payments made for State fiscal year 2015. The adoption 
23of emergency rules authorized by this subsection (s) is deemed 
24to be necessary for the public interest, safety, and welfare. 
25 (t) In order to provide for the expeditious and timely 
26implementation of the provisions of Article II of Public Act 
 
 
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199-6, emergency rules to implement the changes made by Article 
2II of Public Act 99-6 to the Emergency Telephone System Act may 
3be adopted in accordance with this subsection (t) by the 
4Department of State Police. The rulemaking authority granted in 
5this subsection (t) shall apply only to those rules adopted 
6prior to July 1, 2016. The 24-month limitation on the adoption 
7of emergency rules does not apply to rules adopted under this 
8subsection (t). The adoption of emergency rules authorized by 
9this subsection (t) is deemed to be necessary for the public 
10interest, safety, and welfare. 
11 (u) In order to provide for the expeditious and timely 
12implementation of the provisions of the Burn Victims Relief 
13Act, emergency rules to implement any provision of the Act may 
14be adopted in accordance with this subsection (u) by the 
15Department of Insurance. The rulemaking authority granted in 
16this subsection (u) shall apply only to those rules adopted 
17prior to December 31, 2015. The adoption of emergency rules 
18authorized by this subsection (u) is deemed to be necessary for 
19the public interest, safety, and welfare.
20 (v) In order to provide for the expeditious and timely 
21implementation of the provisions of Public Act 99-516, 
22emergency rules to implement Public Act 99-516 may be adopted 
23in accordance with this subsection (v) by the Department of 
24Healthcare and Family Services. The 24-month limitation on the 
25adoption of emergency rules does not apply to rules adopted 
26under this subsection (v). The adoption of emergency rules 
 
 
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1authorized by this subsection (v) is deemed to be necessary for 
2the public interest, safety, and welfare.
3 (w) In order to provide for the expeditious and timely 
4implementation of the provisions of Public Act 99-796, 
5emergency rules to implement the changes made by Public Act 
699-796 may be adopted in accordance with this subsection (w) by 
7the Adjutant General. The adoption of emergency rules 
8authorized by this subsection (w) is deemed to be necessary for 
9the public interest, safety, and welfare. 
10 (x) In order to provide for the expeditious and timely 
11implementation of the provisions of Public Act 99-906 this 
12amendatory Act of the 99th General Assembly, emergency rules to 
13implement subsection (i) of Section 16-115D, subsection (g) of 
14Section 16-128A, and subsection (a) of Section 16-128B of the 
15Public Utilities Act may be adopted in accordance with this 
16subsection (x) by the Illinois Commerce Commission. The 
17rulemaking authority granted in this subsection (x) shall apply 
18only to those rules adopted within 180 days after June 1, 2017 
19(the effective date of Public Act 99-906) this amendatory Act 
20of the 99th General Assembly. The adoption of emergency rules 
21authorized by this subsection (x) is deemed to be necessary for 
22the public interest, safety, and welfare. 
23 (y) In order to provide for the expeditious and timely 
24implementation of the provisions of this amendatory Act of the 
25100th General Assembly, emergency rules to implement the 
26changes made by this amendatory Act of the 100th General 
 
 
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1Assembly to Section 4.02 of the Illinois Act on Aging, Sections 
25.5.4 and 5-5.4i of the Illinois Public Aid Code, Section 55-30 
3of the Alcoholism and Other Drug Abuse and Dependency Act, and 
4Sections 74 and 75 of the Mental Health and Developmental 
5Disabilities Administrative Act may be adopted in accordance 
6with this subsection (y) by the respective Department. The 
7adoption of emergency rules authorized by this subsection (y) 
8is deemed to be necessary for the public interest, safety, and 
9welfare. 
10(Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13; 
1198-651, eff. 6-16-14; 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; 
1299-143, eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. 
136-30-16; 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, 
14eff. 6-1-17; revised 1-1-17.)

15 Section 5-3. The State Budget Law of the Civil 
16Administrative Code of Illinois is amended by adding Section 
1750-40 as follows:

18 (15 ILCS 20/50-40 new)
19 Sec. 50-40. General funds defined. "General funds" or 
20"State general funds" means the General Revenue Fund, the 
21Common School Fund, the General Revenue Common School Special 
22Account Fund, the Education Assistance Fund, the Fund for the 
23Advancement of Education, the Commitment to Human Services 
24Fund, and the Budget Stabilization Fund.

 
 
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1 Section 5-5. The Mental Health and Developmental 
2Disabilities Administrative Act is amended by adding Section 74 
3as follows:

4 (20 ILCS 1705/74 new)
5 Sec. 74. Rates and reimbursements. Within 30 days after the 
6effective date of this amendatory Act of the 100th General 
7Assembly, the Department shall increase rates and 
8reimbursements to fund a minimum of a $0.75 per hour wage 
9increase for front-line personnel, including, but not limited 
10to, direct support persons, aides, front-line supervisors, 
11qualified intellectual disabilities professionals, nurses, and 
12non-administrative support staff working in community-based 
13provider organizations serving individuals with developmental 
14disabilities. The Department shall adopt rules, including 
15emergency rules under subsection (y) of Section 5-45 of the 
16Illinois Administrative Procedure Act, to implement the 
17provisions of this Section.

18 Section 5-8. Purpose. 
19 (a) The General Assembly finds and declares that:


20  (1) Sections 5.857 and 6z-100 of the State Finance Act 
21 contained internal repealer dates of July 1, 2017.

22  (2) It is the purpose of this Section and Section 5-9 
23 to reenact Sections 5.857 and 6z-100 of the State Finance 
 
 
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1 Act as if they had never been internally repealed, and make 
2 additional changes to those Sections.
The reenacted 
3 material is shown as existing
text; striking and 
4 underscoring have been used only to show the changes being 
5 made by Section 5-9 in the reenacted text.

6  (3) This Section and Section 5-9 are not intended to

7 supersede any other Public Act of the 100th General 
8 Assembly.
9  (4) This Section and Section 5-9 are intended to 
10 validate the requirements arising under Sections 5.857 and 
11 6z-100 of the State Finance Act and actions taken in 
12 compliance with those requirements.

13 Section 5-9. The State Finance Act is amended by reenacting 
14and changing Sections 5.857 and 6z-100 as follows:

15 (30 ILCS 105/5.857)
16 Sec. 5.857. The Capital Development Board Revolving Fund. 
17This Section is repealed July 1, 2018 2017.

18(Source: P.A. 98-674, eff. 6-30-14; 99-78, eff. 7-20-15; 
1999-523, eff. 6-30-16.)

20 (30 ILCS 105/6z-100)
21 Sec. 6z-100. Capital Development Board Revolving Fund; 
22payments into and use. All monies received by the Capital 
23Development Board for publications or copies issued by the 
 
 
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1Board, and all monies received for contract administration 
2fees, charges, or reimbursements owing to the Board shall be 
3deposited into a special fund known as the Capital Development 
4Board Revolving Fund, which is hereby created in the State 
5treasury. The monies in this Fund shall be used by the Capital 
6Development Board, as appropriated, for expenditures for 
7personal services, retirement, social security, contractual 
8services, legal services, travel, commodities, printing, 
9equipment, electronic data processing, or telecommunications. 
10Unexpended moneys in the Fund shall not be transferred or 
11allocated by the Comptroller or Treasurer to any other fund, 
12nor shall the Governor authorize the transfer or allocation of 
13those moneys to any other fund. This Section is repealed July 
141, 2018 2017.

15(Source: P.A. 98-674, eff. 6-30-14; 99-523, eff. 6-30-16.)

16 Section 5-10. The State Finance Act is amended by changing 
17Sections 6t, 6z-27, 6z-30, 6z-32, 6z-45, 6z-52, 8.3, 8.25e, 8g, 
188g-1, and 13.2 as follows:




19 (30 ILCS 105/6t) (from Ch. 127, par. 142t)



20 Sec. 6t. 
The Capital Development Board Contributory Trust 
21Fund is
created and there shall be paid into the Capital 
22Development Board
Contributory Trust Fund the monies 
23contributed by and received from
Public Community College 
24Districts, Elementary, Secondary, and Unit
School Districts, 
 
 
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1and Vocational Education Facilities, provided,
however, no 
2monies shall be required from a participating Public
Community 
3College District, Elementary, Secondary, or Unit School

4District, or Vocational Education Facility more than 30 days 
5prior to
anticipated need under the particular contract for the 
6Public Community
College District, Elementary, Secondary, or 
7Unit School District, or
Vocational Education Facility. No 
8monies in any fund in the State
Treasury, nor any funds under 
9the control or beneficial control of any
state agency, 
10university, college, department, commission, board or any

11other unit of state government shall be deposited, paid into, 
12or by any
other means caused to be placed into the Capital 
13Development Board
Contributory Trust Fund, except for federal 
14funds, bid bond forfeitures,
and insurance proceeds as provided 
15for below.

16 There shall be paid into the Capital Development Board 
17Contributory Trust
Fund all federal funds to be utilized for 
18the construction of capital projects
under the jurisdiction of 
19the Capital Development Board, and all proceeds
resulting from 
20such federal funds. All such funds shall be remitted to
the 
21Capital Development Board within 10 working days of their 
22receipt by
the receiving authority.

23 There shall also be paid into this Fund all monies 
24designated as gifts,
donations or charitable contributions 
25which may be contributed by an
individual or entity, whether 
26public or private, for a specific capital
improvement project.

 
 
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1 There shall also be paid into this Fund all proceeds from 
2bid bond
forfeitures in connection with any project formally 
3bid and awarded by the
Capital Development Board.

4 There shall also be paid into this Fund all builders risk 
5insurance policy
proceeds and all other funds recovered from 
6contractors, sureties,
architects, material suppliers or other 
7persons contracting with the
Capital Development Board for 
8capital improvement projects which are
received by way of 
9reimbursement for losses resulting from destruction
of or 
10damage to capital improvement projects while under 
11construction by
the Capital Development Board or received by 
12way of settlement agreement or
court order.

13 The monies in the Capital Development Board Contributory 
14Trust Fund shall
be expended only for actual contracts let, and 
15then only for the specific
project for which funds were 
16received in accordance with the judgment of
the Capital 
17Development Board, compatible with the duties and obligations

18of the Capital Development Board in furtherance of the specific 
19capital
improvement for which such funds were received. 
20Contributions, insured-loss
reimbursements or other funds 
21received as damages through settlement or
judgement for damage, 
22destruction or loss of capital improvement projects
shall be 
23expended for the repair of such projects; or if the projects 
24have
been or are being repaired before receipt of the funds, 
25the funds may be used
to repair other such capital improvement 
26projects. Any funds not expended
for a project within 36 months 
 
 
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1after the date received
shall be paid into the General 
2Obligation
Bond
Retirement and Interest Fund.

3 Contributions or insured-loss reimbursements not expended 
4in furtherance
of the project for which they were received 
5within 36 months of the date
received, shall be returned to the 
6contributing party. Proceeds from builders
risk insurance 
7shall be expended only for the amelioration of damage arising

8from the incident for which the proceeds were paid to the State 
9or the
Capital Development Board Contributory Trust Fund. Any 
10residual amounts remaining
after the completion of such 
11repairs, renovation, reconstruction or
other work necessary to 
12restore the capital improvement project to
acceptable 
13condition shall be returned to the proper fund or entity 
14financing
or contributing towards the cost of the capital 
15improvement project. Such
returns shall be made in amounts 
16proportionate to the contributions made
in furtherance of the 
17project.

18 Any monies received as a gift, donation or charitable 
19contribution for
a specific capital improvement which have not 
20been expended in furtherance
of that project shall be returned 
21to the contributing party after
completion of the project or if 
22the legislature fails to authorize the
capital improvement.

23 The unused portion of any federal funds received for a 
24capital improvement
project which are not contributed, upon its 
25completion, towards the cost
of the project, shall remain in 
26the Capital Development Board Contributory Trust Fund and shall 
 
 
10000SB0042ham001- 22 -LRB100 04925 JWD 27935 a


1be used for capital projects and for no other purpose, subject 
2to appropriation and as directed by the Capital Development 
3Board.

4(Source: P.A. 97-792, eff. 1-1-13.)


5 (30 ILCS 105/6z-27)


6 Sec. 6z-27. All moneys in the Audit Expense Fund shall be

7transferred, appropriated and used only for the purposes 
8authorized by, and
subject to the limitations and conditions 
9prescribed by, the State Auditing
Act.
10 Within 30 days after the effective date of this amendatory 
11Act of the 100th General Assembly,
the State Comptroller shall 
12order transferred and the State Treasurer shall transfer from 
13the
following funds moneys in the specified amounts for deposit 
14into the Audit Expense Fund: 
15Agricultural Premium Fund.............................182,124
16Assisted Living and Shared Housing Regulatory Fund......1,631
17Capital Development Board Revolving Fund................8,023
18Care Provider Fund for Persons with a
19 Developmental Disability...........................17,737
20Carolyn Adams Ticket for the Cure Grant Fund............1,080
21CDLIS/AAMVAnet/NMVTIS Trust Fund........................2,234 
22Chicago State University Education Improvement Fund.....5,437
23Child Support Administrative Fund.......................5,110 
24Common School Fund....................................312,638 
25Communications Revolving Fund..........................40,492 
 
 
10000SB0042ham001- 23 -LRB100 04925 JWD 27935 a


1Community Mental Health Medicaid Trust Fund............30,952
2Death Certificate Surcharge Fund........................2,243 
3Death Penalty Abolition Fund............................8,367 
4Department of Business Services Special Operations Fund.11,982 
5Department of Human Services Community Services Fund....4,340 
6Downstate Public Transportation Fund....................6,600 
7Driver Services Administration Fund.....................2,644 
8Drivers Education Fund....................................517 
9Drug Rebate Fund.......................................17,541 
10Drug Treatment Fund.....................................2,133
11Drunk & Drugged Driving Prevention Fund...................874 
12Education Assistance Fund.............................894,514 
13Electronic Health Record Incentive Fund.................1,155 
14Emergency Public Health Fund............................9,025 
15EMS Assistance Fund.....................................3,705 
16Estate Tax Refund Fund..................................2,088 
17Facilities Management Revolving Fund...................92,392
18Facility Licensing Fund.................................3,189 
19Fair & Exposition Fund.................................13,059 
20Federal High Speed Rail Trust Fund......................9,168
21Feed Control Fund......................................14,955 
22Fertilizer Control Fund.................................9,404 
23Fire Prevention Fund....................................4,146 
24Food and Drug Safety Fund...............................1,101 
25Fund for the Advancement of Education..................12,463 
26General Revenue Fund...............................17,653,153 
 
 
10000SB0042ham001- 24 -LRB100 04925 JWD 27935 a


1Grade Crossing Protection Fund............................965 
2Hazardous Waste Research Fund.............................543 
3Health Facility Plan Review Fund........................3,704 
4Health and Human Services Medicaid Trust Fund..........16,996 
5Healthcare Provider Relief Fund.......................147,619 
6Home Care Services Agency Licensure Fund................3,285 
7Hospital Provider Fund.................................76,973 
8ICJIA Violence Prevention Fund..........................8,062 
9Illinois Affordable Housing Trust Fund..................6,878 
10Illinois Department of Agriculture Laboratory 
11 Services Revolving
Fund.............7,887 
12Illinois Health Facilities Planning Fund................4,816 
13IMSA Income Fund........................................6,876 
14Illinois School Asbestos Abatement Fund.................2,058 
15Illinois Standardbred Breeders Fund.....................1,381 
16Illinois State Fair Fund...............................94,229 
17Illinois Thoroughbred Breeders Fund.....................3,974 
18Illinois Veterans' Rehabilitation Fund..................1,308 
19Illinois Workers Compensation 
20 Commission Operations Fund........................183,518 
21Income Tax Refund Fund.................................36,095 
22Lead Poisoning Screening, Prevention,  
23 and Abatement Fund..................................3,311 
24Live and Learn Fund....................................22,956 
25Livestock Management Facilities Fund......................683 
26Lobbyist Registration Administration Fund...............1,057 
 
 
10000SB0042ham001- 25 -LRB100 04925 JWD 27935 a


1Local Government Distributive Fund.....................26,025 
2Long Term Care 
3 Monitor/Receiver Fund..............................63,014 
4Long Term Care Provider Fund...........................15,082 
5Mandatory Arbitration Fund..............................2,484 
6Medical Interagency Program Fund........................1,343 
7Mental Health Fund......................................9,176
8Metabolic Screening and Treatment Fund.................41,241 
9Monitoring Device Driving Permit 
10 Administration Fee Fund.............................1,403 
11Motor Fuel Tax Fund....................................23,607 
12Motor Vehicle License Plate Fund.......................15,200 
13Motor Vehicle Theft 
14 Prevention Trust Fund...............................4,803 
15Multiple Sclerosis Research Fund........................5,380 
16Nursing Dedicated and Professional Fund.................1,613 
17Partners for Conservation Fund..........................8,620 
18Personal Property Tax Replacement Fund.................23,828
19Pesticide Control Fund.................................83,517 
20Pet Population Control Fund...............................526 
21Plumbing Licensure and Program Fund.....................5,148 
22Professional Services Fund..............................6,487 
23Public Health Laboratory 
24 Services Revolving Fund............................11,242 
25Public Transportation Fund.............................16,112 
26Road Fund.............................................746,799 
 
 
10000SB0042ham001- 26 -LRB100 04925 JWD 27935 a


1Regional Transportation Authority Occupation 
2 and Use Tax
Replacement Fund...............563 
3School Infrastructure Fund.............................17,532 
4Secretary of State DUI Administration Fund..............2,336 
5Secretary of State Identification Security 
6 and Theft Prevention Fund..........................11,609 
7Secretary of State Special License Plate Fund ..........4,561 
8Secretary of State Special Services Fund...............24,693 
9Securities Audit and Enforcement Fund...................9,137 
10Special Education Medicaid Matching Fund................5,019 
11State and Local Sales Tax Reform Fund...................1,380 
12State Construction Account Fund........................27,323 
13State Gaming Fund......................................79,018 
14State Garage Revolving Fund............................15,516 
15State Lottery Fund....................................348,448 
16State Pensions Fund...................................500,000 
17State Surplus Property Revolving Fund...................2,025 
18State Treasurer's Bank Services Trust Fund................551 
19Statistical Services Revolving Fund....................63,131 
20Supreme Court Historic Preservation Fund...............33,226 
21Tattoo and Body Piercing 
22 Establishment Registration Fund.......................812 
23Tobacco Settlement Recovery Fund.......................23,084
24Trauma Center Fund.....................................12,572 
25University of Illinois Hospital Services Fund...........4,260 
26Vehicle Inspection Fund.................................3,266 
 
 
10000SB0042ham001- 27 -LRB100 04925 JWD 27935 a


1Weights and Measures Fund..............................72,488 
2 Within 30 days after the effective date of this amendatory 
3Act of the 99th General Assembly,
the State Comptroller shall 
4order transferred and the State Treasurer shall transfer from 
5the
following funds moneys in the specified amounts for deposit 
6into the Audit Expense Fund: 
7Agricultural Premium Fund..............................19,395
8Anna Veterans Home Fund................................12,842
9Appraisal Administration Fund...........................3,740
10Athletics Supervision and Regulation Fund.................599
11Attorney General Court Ordered and Voluntary
12 Compliance Payment Projects Fund...................16,998 
13Attorney General Whistleblower Reward and
14 Protection Fund....................................12,417 
15Bank and Trust Company Fund............................91,273 
16Capital Development Board Revolving Fund................2,655 
17Care Provider Fund for Persons with a
18 Developmental Disability............................4,576 
19Cemetery Oversight Licensing and Disciplinary Fund......5,060 
20Chicago State University Education Improvement Fund.....4,717 
21Child Support Administrative Fund.......................2,833 
22Coal Technology Development Assistance Fund.............7,891 
23Commitment to Human Services Fund......................23,860 
24Common School Fund....................................428,811 
25The Communications Revolving Fund.......................7,163 
26The Community Association Manager
 
 
10000SB0042ham001- 28 -LRB100 04925 JWD 27935 a


1 Licensing and Disciplinary Fund.......................817 
2Community Mental Health Medicaid Trust Fund............10,761 
3Credit Union Fund......................................17,533 
4Cycle Rider Safety Training Fund..........................589 
5DCFS Children's Services Fund.........................249,796 
6Department of Business Services
Special Operations Fund.3,354 
7Department of Corrections Reimbursement
8 and Education
Fund.................................16,949 
9Department of Human Services Community Services Fund......821 
10Design Professionals Administration
11 and Investigation Fund..............................3,768 
12Digital Divide Elimination Fund.........................2,087 
13The Downstate Public Transportation Fund...............23,216 
14Driver Services Administration Fund.......................820 
15Drivers Education Fund..................................1,221 
16Drug Rebate Fund.......................................10,020 
17Education Assistance Fund...........................1,594,645 
18Electronic Health Record Incentive Fund.................1,090 
19Energy Efficiency Portfolio Standards Fund.............37,275 
20Estate Tax Refund Fund..................................1,242 
21Facilities Management Revolving Fund...................13,526 
22Fair and Exposition Fund..................................826 
23Federal Asset Forfeiture Fund...........................1,094 
24Federal High Speed Rail Trust Fund.....................29,251 
25Federal Workforce Training Fund........................86,488 
26Feed Control Fund.......................................1,479 
 
 
10000SB0042ham001- 29 -LRB100 04925 JWD 27935 a


1Fertilizer Control Fund...................................929 
2The Fire Prevention Fund..............................114,348 
3Fund for the Advancement of Education..................13,642 
4General Professions Dedicated Fund.....................24,725 
5General Revenue Fund...............................17,051,839 
6Grade Crossing Protection Fund..........................6,588 
7Health and Human Services
Medicaid Trust Fund...........4,153 
8Healthcare Provider Relief Fund.......................106,645 
9Hospital Provider Fund.................................36,223 
10Illinois Affordable Housing Trust Fund..................5,592 
11Illinois Capital Revolving Loan Fund......................627 
12Illinois Charity Bureau Fund............................3,403 
13Illinois Gaming Law Enforcement Fund....................1,885 
14Illinois Standardbred Breeders Fund.......................946 
15Illinois State Dental Disciplinary Fund.................4,382 
16Illinois State Fair Fund................................6,727 
17Illinois State Medical Disciplinary Fund...............15,709 
18Illinois State Pharmacy Disciplinary Fund...............5,619 
19Illinois Thoroughbred Breeders Fund.....................1,172 
20Illinois Veterans Assistance Fund.......................8,519 
21Illinois Veterans' Rehabilitation Fund....................658 
22Illinois Workers' Compensation
Commission
23 Operations Fund.....................................2,849 
24IMSA Income Fund.......................................11,085 
25Income Tax Refund Fund................................170,345 
26Insurance Financial Regulation Fund....................94,108 
 
 
10000SB0042ham001- 30 -LRB100 04925 JWD 27935 a


1Insurance Premium Tax Refund Fund......................13,251 
2Insurance Producer Administration Fund.................86,750 
3International Tourism Fund..............................2,578 
4LaSalle Veterans Home Fund.............................42,416 
5LEADS Maintenance Fund..................................1,223 
6Live and Learn Fund.....................................6,473
7The Local Government Distributive Fund................106,860 
8Local Tourism Fund......................................9,144 
9Long-Term Care Provider Fund............................5,951 
10Manteno Veterans Home Fund.............................73,818 
11Medical Interagency Program Fund..........................811 
12Medical Special Purposes Trust Fund.......................521 
13Mental Health Fund......................................4,704 
14Motor Carrier Safety Inspection Fund....................2,188 
15The Motor Fuel Tax Fund................................73,255 
16Motor Vehicle License Plate Fund........................3,976 
17Nursing Dedicated and Professional Fund.................9,858  
18Optometric Licensing and Disciplinary Board Fund........1,382 
19Partners for Conservation Fund..........................8,083 
20Pawnbroker Regulation Fund................................853 
21The Personal Property Tax Replacement Fund............105,572 
22Pesticide Control Fund..................................5,634 
23Professional Services Fund................................726 
24Professions Indirect Cost Fund........................140,237 
25Public Pension Regulation Fund.........................10,026 
26The Public Transportation Fund.........................61,189 
 
 
10000SB0042ham001- 31 -LRB100 04925 JWD 27935 a


1Quincy Veterans Home Fund..............................88,224 
2Real Estate License Administration Fund................23,587 
3Registered Certified Public Accountants'
4 Administration and Disciplinary Fund................1,370 
5Renewable Energy Resources Trust Fund...................1,689 
6Residential Finance Regulatory Fund....................12,638 
7The Road Fund.........................................332,667 
8Regional Transportation Authority
9 Occupation and Use Tax
Replacement Fund.............2,526 
10Savings Bank Regulatory Fund..............................851 
11School Infrastructure Fund..............................4,852 
12Secretary of State DUI Administration Fund................544 
13Secretary of State Identification Security
14 and Theft Prevention Fund...........................1,645 
15Secretary of State
Special License Plate Fund...........1,203 
16Secretary of State
Special Services Fund................6,197 
17Securities Audit and Enforcement Fund...................2,793 
18Solid Waste Management Fund.............................1,262 
19Special Education Medicaid Matching Fund................2,217 
20State and Local Sales Tax Reform Fund...................5,177 
21State Asset Forfeiture Fund.............................1,945 
22State Construction Account Fund........................67,375 
23State Crime Laboratory Fund...............................566 
24State Gaming Fund.....................................246,099 
25The State Garage Revolving Fund.........................3,606 
26The State Lottery Fund................................201,779 
 
 
10000SB0042ham001- 32 -LRB100 04925 JWD 27935 a


1State Offender DNA Identification System
Fund...........2,246 
2State Pensions Fund...................................500,000 
3State Police DUI Fund...................................1,560 
4State Police Firearm Services Fund......................6,152 
5State Police Services Fund.............................19,425 
6State Police Vehicle Fund...............................6,991 
7State Police Whistleblower Reward and Protection Fund...4,430 
8State Police Wireless
Service Emergency Fund..............894 
9The Statistical Services Revolving Fund................10,266 
10Supplemental Low-Income Energy Assistance
Fund.........67,729 
11Tax Compliance and Administration Fund..................1,145 
12Tobacco Settlement Recovery Fund........................3,199 
13Tourism Promotion Fund.................................42,906 
14Traffic and Criminal Conviction Surcharge Fund..........4,885 
15Underground Storage Tank Fund..........................19,316 
16University of Illinois Hospital Services Fund...........2,862 
17The Vehicle Inspection Fund...............................909 
18Violent Crime Victims Assistance Fund..................13,828 
19Weights and Measures Fund...............................4,826 
20The Working Capital Revolving Fund.....................30,401 
21 Within 30 days after July 14, 2015 (the effective date of 
22Public Act 99-38),
the State Comptroller shall order 
23transferred and the State Treasurer shall transfer from the

24following funds moneys in the specified amounts for deposit 
25into the Audit Expense Fund: 
26African-American HIV/AIDS Response Fund.................2,333
 
 
10000SB0042ham001- 33 -LRB100 04925 JWD 27935 a


1Agricultural Premium Fund.............................141,245
2Assisted Living and Shared Housing Regulatory Fund......1,146
3Capital Development Board Revolving Fund................1,473
4Care Provider Fund for Persons with
5 a Developmental Disability.........................13,520 
6Carolyn Adams Ticket For The Cure Grant Fund..............632
7CD LIS/ AAMV Anet/NMVTIS Trust Fund.......................587
8Chicago State University Education Improvement Fund.....9,881
9Child Support Administrative Fund.......................5,192
10Common School Fund....................................255,306
11The Communications Revolving Fund......................14,823
12Community Mental Health Medicaid Trust Fund............43,141
13Death Certificate Surcharge Fund........................2,596
14Death Penalty Abolition Fund..............................864
15Department of Business Services Special Operations Fund.9,484
16Department of Human Services Community Services Fund....6,131
17The Downstate Public Transportation Fund................7,975
18Drug Rebate Fund.......................................16,022
19Drug Treatment Fund.....................................1,392
20Drunk and Drugged Driving Prevention Fund.................772
21The Education Assistance Fund.......................1,587,191
22Electronic Health Record Incentive Fund.................4,196
23Emergency Public Health Fund............................8,501
24EMS Assistance Fund.......................................796
25Estate Tax Refund Fund..................................1,792
26Facilities Management Revolving Fund...................22,122
 
 
10000SB0042ham001- 34 -LRB100 04925 JWD 27935 a


1Facility Licensing Fund.................................4,655
2Fair and Exposition Fund................................5,440
3Federal High Speed Rail Trust Fund......................6,789
4Feed Control Fund.......................................5,082
5Fertilizer Control Fund.................................6,041
6The Fire Prevention Fund................................4,653
7Food and Drug Safety Fund...............................1,636
8General Professions Dedicated Fund......................3,296
9The General Revenue Fund...........................17,190,905
10Grade Crossing Protection Fund..........................1,134
11Health and Human Services Medicaid Trust Fund..........14,252
12Health Facility Plan Review Fund........................3,355
13Healthcare Provider Relief Fund.......................220,261
14Healthy Smiles Fund.......................................694
15Home Care Services Agency Licensure Fund................1,383
16Hospital Provider Fund.................................77,300
17ICJIA Violence Prevention Fund..........................2,370
18Illinois Affordable Housing Trust Fund..................6,609
19Illinois Department of Agriculture
20 Laboratory Services
Revolving Fund..................3,386 
21Illinois Health Facilities Planning Fund................3,582
22Illinois School Asbestos Abatement Fund.................1,742
23Illinois Standardbred Breeders Fund.....................7,697
24Illinois State Fair Fund...............................40,283
25Illinois Thoroughbred Breeders Fund....................11,711
26Illinois Veterans' Rehabilitation Fund..................2,084
 
 
10000SB0042ham001- 35 -LRB100 04925 JWD 27935 a


1Illinois Workers' Compensation Commission
2 Operations Fund...................................182,586 
3IMSA Income Fund........................................7,840
4Income Tax Refund Fund.................................62,221
5Lead Poisoning Screening, Prevention, and Abatement Fund.4,507
6Live and Learn Fund....................................18,652
7Lobbyist Registration Administration Fund.................623
8The Local Government Distributive Fund.................35,569
9Long Term Care Monitor/Receiver Fund...................24,533
10Long-Term Care Provider Fund...........................15,559
11Low-Level Radioactive Waste Facility
12 Development and
Operation Fund......................1,286 
13Mandatory Arbitration Fund..............................2,978
14Medical Interagency Program Fund........................2,120
15Medical Special Purposes Trust Fund.....................1,829
16Mental Health Fund.....................................10,964
17Metabolic Screening and Treatment Fund.................28,495
18Monitoring Device Driving Permit Administration Fee Fund.1,021
19The Motor Fuel Tax Fund................................27,802
20Motor Vehicle License Plate Fund.......................10,715
21Motor Vehicle Theft Prevention Trust Fund..............10,219
22Multiple Sclerosis Research Fund........................2,552
23Nuclear Safety Emergency Preparedness Fund.............31,006
24Nursing Dedicated and Professional Fund.................2,350
25Partners for Conservation Fund.........................69,830
26The Personal Property Tax Replacement Fund.............36,349
 
 
10000SB0042ham001- 36 -LRB100 04925 JWD 27935 a


1Pesticide Control Fund.................................32,100
2Plumbing Licensure and Program Fund.....................2,237
3Professional Services Fund..............................1,177
4Public Health Laboratory Services Revolving Fund........5,556
5The Public Transportation Fund.........................20,547
6Radiation Protection Fund..............................12,033
7The Road Fund.........................................153,257
8Regional Transportation Authority
9 Occupation and Use Tax
Replacement Fund...............799 
10School Infrastructure Fund..............................5,976
11Secretary of State DUI Administration Fund..............1,767
12Secretary of State Identification
13 Security and Theft
Prevention Fund..................2,551 
14Secretary of State Special License Plate Fund...........3,483
15Secretary of State Special Services Fund...............21,708
16Securities Audit and Enforcement Fund...................5,637
17Securities Investors Education Fund.......................894
18Special Education Medicaid Matching Fund................4,648
19State and Local Sales Tax Reform Fund...................1,651
20State Construction Account Fund........................27,868
21The State Garage Revolving Fund.........................7,320
22The State Lottery Fund................................398,712
23State Pensions Fund...................................500,000
24The Statistical Services Revolving Fund................17,481
25Supreme Court Historic Preservation Fund...............28,000
26Tanning Facility Permit Fund..............................549
 
 
10000SB0042ham001- 37 -LRB100 04925 JWD 27935 a


1Tobacco Settlement Recovery Fund.......................30,438
2Trauma Center Fund.....................................10,050
3University of Illinois Hospital Services Fund...........9,247
4The Vehicle Inspection Fund.............................2,810
5Weights and Measures Fund..............................31,534
6The Working Capital Revolving Fund.....................15,960 

7 Notwithstanding any provision of the law to the contrary, 
8the General
Assembly hereby authorizes the use of such funds 
9for the purposes set forth
in this Section.

10 These provisions do not apply to funds classified by the 
11Comptroller
as federal trust funds or State trust funds. The 
12Audit Expense Fund may
receive transfers from those trust funds 
13only as directed herein, except
where prohibited by the terms 
14of the trust fund agreement. The Auditor
General shall notify 
15the trustees of those funds of the estimated cost of
the audit 
16to be incurred under the Illinois State Auditing Act for the

17fund. The trustees of those funds shall direct the State 
18Comptroller and
Treasurer to transfer the estimated amount to 
19the Audit Expense Fund.

20 The Auditor General may bill entities that are not subject 
21to the above
transfer provisions, including private entities, 
22related organizations and
entities whose funds are 
23locally-held, for the cost of audits, studies, and

24investigations incurred on their behalf. Any revenues received 
25under this
provision shall be deposited into the Audit Expense 
26Fund.

 
 
10000SB0042ham001- 38 -LRB100 04925 JWD 27935 a


1 In the event that moneys on deposit in any fund are 
2unavailable, by
reason of deficiency or any other reason 
3preventing their lawful
transfer, the State Comptroller shall 
4order transferred
and the State Treasurer shall transfer the 
5amount deficient or otherwise
unavailable from the General 
6Revenue Fund for deposit into the Audit Expense
Fund.

7 On or before December 1, 1992, and each December 1 
8thereafter, the
Auditor General shall notify the Governor's 
9Office of Management
and Budget (formerly Bureau of the Budget)

10of the amount
estimated to be necessary to pay for audits, 
11studies, and investigations in
accordance with the Illinois 
12State Auditing Act during the next succeeding
fiscal year for 
13each State fund for which a transfer or reimbursement is

14anticipated.

15 Beginning with fiscal year 1994 and during each fiscal year 
16thereafter,
the Auditor General may direct the State 
17Comptroller and Treasurer to
transfer moneys from funds 
18authorized by the General Assembly for that
fund. In the event 
19funds, including federal and State trust funds but
excluding 
20the General Revenue Fund, are transferred, during fiscal year 
211994
and during each fiscal year thereafter, in excess of the 
22amount to pay actual
costs attributable to audits, studies, and 
23investigations as permitted or
required by the Illinois State 
24Auditing Act or specific action of the General
Assembly, the 
25Auditor General shall, on September 30, or as soon thereafter 
26as
is practicable, direct the State Comptroller and Treasurer 
 
 
10000SB0042ham001- 39 -LRB100 04925 JWD 27935 a


1to transfer the
excess amount back to the fund from which it 
2was originally transferred.

3(Source: P.A. 98-270, eff. 8-9-13; 98-676, eff. 6-30-14; 99-38, 
4eff. 7-14-15; 99-523, eff. 6-30-16.)


5 (30 ILCS 105/6z-30)
6 Sec. 6z-30. University of Illinois Hospital Services Fund. 
7 (a) The University of Illinois Hospital Services Fund is 
8created as a
special fund in the State Treasury. The following 
9moneys shall be deposited
into the Fund:
10  (1) As soon as possible after the beginning of fiscal 
11 year 2010, and in no event later than July 30, the State

12 Comptroller and the State Treasurer shall automatically 
13 transfer $30,000,000
from the General Revenue Fund to the 
14 University of Illinois Hospital Services
Fund.
15  (1.5) Starting in fiscal year 2011, and continuing 
16 through fiscal year 2017, as soon as
possible after the 
17 beginning of each fiscal year, and in no event later than 
18 July 30, the State Comptroller and the State Treasurer 
19 shall automatically transfer $45,000,000 from the General 
20 Revenue Fund to the University of Illinois Hospital 
21 Services Fund; except that, in fiscal year 2012 only, the 
22 State Comptroller and the State Treasurer shall transfer 
23 $90,000,000 from the General Revenue Fund to the University 
24 of Illinois Hospital Services Fund under this paragraph, 
25 and, in fiscal year 2013 only, the State Comptroller and 
 
 
10000SB0042ham001- 40 -LRB100 04925 JWD 27935 a


1 the State Treasurer shall transfer no amounts from the 
2 General Revenue Fund to the University of Illinois Hospital 
3 Services Fund under this paragraph. 
4  (1.7) Starting in fiscal year 2018, at the direction of 
5 and upon notification from the Director of Healthcare and 
6 Family Services, the State Comptroller shall direct and the 
7 State Treasurer shall transfer an amount of at least 
8 $20,000,000 but not exceeding a total of $45,000,000 from 
9 the General Revenue Fund to the University of Illinois 
10 Hospital Services Fund in each fiscal year. 
11  (2) All intergovernmental transfer payments to the 
12 Department of Healthcare and Family Services by the 
13 University of Illinois made pursuant to an

14 intergovernmental agreement under subsection (b) or (c) of 
15 Section 5A-3 of
the Illinois Public Aid Code.
16  (3) All federal matching funds received by the 
17 Department of Healthcare and Family Services (formerly

18 Illinois Department of
Public Aid) as a result of 
19 expenditures made by the Department that are
attributable 
20 to moneys that were deposited in the Fund.
21  (4) All other moneys received for the Fund from any

22 other source, including interest earned thereon. 
23 (b) Moneys in the fund may be used by the Department of 
24Healthcare and Family Services,
subject to appropriation and to 
25an interagency agreement between that Department and the Board 
26of Trustees of the University of Illinois, to reimburse the 
 
 
10000SB0042ham001- 41 -LRB100 04925 JWD 27935 a


1University of Illinois Hospital for
hospital and pharmacy 
2services, to reimburse practitioners who are employed by the 
3University of Illinois, to reimburse other health care 
4facilities and health plans operated by the University of 
5Illinois, and to pass through to the University of Illinois 
6federal financial participation earned by the State as a result 
7of expenditures made by the University of Illinois.
8 (c) (Blank).
9(Source: P.A. 97-732, eff. 6-30-12; 98-651, eff. 6-16-14.)




10 (30 ILCS 105/6z-32)


11 Sec. 6z-32. Partners for Planning and Conservation. 

12 (a) The Partners for Conservation Fund (formerly known as 
13the Conservation 2000 Fund) and the Partners for
Conservation 
14Projects Fund (formerly known as the Conservation 2000 Projects 
15Fund) are
created as special funds in the State Treasury. These 
16funds
shall be used to establish a comprehensive program to 
17protect Illinois' natural
resources through cooperative 
18partnerships between State government and public
and private 
19landowners. Moneys in these Funds may be
used, subject to 
20appropriation, by the Department of Natural Resources, 
21Environmental Protection Agency, and the
Department of 
22Agriculture for purposes relating to natural resource 
23protection,
planning, recreation, tourism, and compatible 
24agricultural and economic development
activities. Without 
25limiting these general purposes, moneys in these Funds may
be 
 
 
10000SB0042ham001- 42 -LRB100 04925 JWD 27935 a


1used, subject to appropriation, for the following specific 
2purposes:


3  (1) To foster sustainable agriculture practices and 
4 control soil erosion
and sedimentation, including grants 
5 to Soil and Water Conservation Districts
for conservation 
6 practice cost-share grants and for personnel, educational, 
7 and
administrative expenses.


8  (2) To establish and protect a system of ecosystems in 
9 public and private
ownership through conservation 
10 easements, incentives to public and private
landowners, 
11 natural resource restoration and preservation, water 
12 quality protection and improvement, land use and watershed 
13 planning, technical assistance and grants, and
land 
14 acquisition provided these mechanisms are all voluntary on 
15 the part of the
landowner and do not involve the use of 
16 eminent domain.


17  (3) To develop a systematic and long-term program to 
18 effectively measure
and monitor natural resources and 
19 ecological conditions through investments in
technology 
20 and involvement of scientific experts.


21  (4) To initiate strategies to enhance, use, and 
22 maintain Illinois' inland
lakes through education, 
23 technical assistance, research, and financial
incentives.


24  (5) To partner with private landowners and with units 
25 of State, federal, and local government and with 
26 not-for-profit organizations in order to integrate State 


 
 
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1 and federal programs with Illinois' natural resource 
2 protection and restoration efforts and to meet 
3 requirements to obtain federal and other funds for 
4 conservation or protection of natural resources.

5 (b) The State Comptroller and State Treasurer shall 
6automatically transfer
on the last day of each month, beginning 
7on September 30, 1995 and ending on
June 30, 2021,
from the 
8General Revenue Fund to the Partners for Conservation
Fund,
an

9amount equal to 1/10 of the amount set forth below in fiscal 
10year 1996 and
an amount equal to 1/12 of the amount set forth 
11below in each of the other
specified fiscal years:











































12Fiscal Year Amount
131996$ 3,500,000
141997$ 9,000,000
151998$10,000,000
161999$11,000,000
172000$12,500,000
182001 through 2004$14,000,000
192005
$7,000,000
202006
$11,000,000

212007
$0

222008 through 2011........................
$14,000,000

232012 $12,200,000 
242013 through 2017 2021.................... $14,000,000
252018 $1,500,000 
262019 through 2021 $14,000,000 
 
 
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1 (c) Notwithstanding any other provision of law to the 
2contrary and in addition to any other transfers that may be 
3provided for by law, on the last day of each month beginning on 
4July 31, 2006 and ending on June 30, 2007, or as soon 
5thereafter as may be practical, the State Comptroller shall 
6direct and the State Treasurer shall transfer $1,000,000 from 
7the Open Space Lands Acquisition and Development Fund to the 
8Partners for Conservation Fund (formerly known as the 
9Conservation 2000 Fund).

10 (d) There shall be deposited into the Partners for

11Conservation Projects Fund such
bond proceeds and other moneys 
12as may, from time to time, be provided by law.

13(Source: P.A. 97-641, eff. 12-19-11.)





14 (30 ILCS 105/6z-45)



15 Sec. 6z-45. The School Infrastructure Fund. 

16 (a) The School Infrastructure Fund is created as a special 
17fund
in the State Treasury.

18 In addition to any other deposits authorized by law, 
19beginning January
1, 2000, on the first day of each month, or 
20as soon thereafter as may be
practical, the State Treasurer and 
21State Comptroller shall transfer the sum of
$5,000,000 from the 
22General Revenue Fund to the School Infrastructure Fund, except 
23that, notwithstanding any other provision of law, and in 
24addition to any other transfers that may be provided for by 
25law, before June 30, 2012, the Comptroller and the Treasurer 
 
 
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1shall transfer $45,000,000 from the General Revenue Fund into 
2the School Infrastructure Fund, and, for fiscal year 2013 only, 
3the Treasurer and the Comptroller shall transfer $1,250,000 
4from the General Revenue Fund to the School Infrastructure Fund 
5on the first day of each month;
provided, however, that no such 
6transfers shall be made from July 1, 2001
through June 30, 
72003.

8 (a-5) Money in the School Infrastructure Fund may be used 
9to pay the expenses of the State Board of Education, the 
10Governor's Office of Management and Budget, and the Capital 
11Development Board in administering programs under the School 
12Construction Law, the total expenses not to exceed $1,315,000 
13in any fiscal year. 
14 (b) Subject to the transfer provisions set forth below, 
15money in the
School Infrastructure Fund shall, if and when the 
16State of Illinois incurs
any bonded indebtedness for the 
17construction of school improvements under subsection (e) of 
18Section 5 of the General Obligation Bond Act
the School 
19Construction Law, be set aside and used for the purpose of

20paying and discharging annually the principal and interest on 
21that bonded
indebtedness then due and payable, and for no other 
22purpose.

23 In addition to other transfers to the General Obligation 
24Bond Retirement and
Interest Fund made pursuant to Section 15 
25of the General Obligation Bond Act,
upon each delivery of bonds 
26issued for construction of school improvements
under the School 
 
 
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1Construction Law, the State Comptroller shall
compute and 
2certify to the State Treasurer the total amount of principal 
3of,
interest on, and premium, if any, on such bonds during the 
4then current and
each succeeding fiscal year.
With respect to 
5the interest payable on variable rate bonds, such

6certifications shall be calculated at the maximum rate of 
7interest that
may be payable during the fiscal year, after 
8taking into account any credits
permitted in the related 
9indenture or other instrument against the amount of
such 
10interest required to be appropriated for that period.

11 On or before the last day of each month, the State 
12Treasurer and State
Comptroller shall transfer from the School 
13Infrastructure Fund to the General
Obligation Bond Retirement 
14and Interest Fund an amount sufficient to pay the
aggregate of 
15the principal of, interest on, and premium, if any, on the 
16bonds
payable on their next payment date, divided by the number 
17of monthly transfers
occurring between the last previous 
18payment date (or the delivery date if no
payment date has yet 
19occurred) and the next succeeding payment date.
Interest 
20payable on variable rate bonds shall be calculated at the 
21maximum
rate of interest that may be payable for the relevant 
22period, after taking into
account any credits permitted in the 
23related indenture or other instrument
against the amount of 
24such interest required to be appropriated for that
period.

25Interest for which moneys have already been deposited into the 
26capitalized
interest account within the General Obligation 
 
 
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1Bond Retirement and Interest
Fund shall not be included in the 
2calculation of the amounts to be transferred
under this 
3subsection. 

4 (b-5) The money deposited into the School Infrastructure 
5Fund from transfers pursuant to subsections (c-30) and (c-35) 
6of Section 13 of the Riverboat Gambling Act shall be applied, 
7without further direction, as provided in subsection (b-3) of 
8Section 5-35 of the School Construction Law. 
9 (c) The surplus, if any, in the School Infrastructure Fund 
10after payments made pursuant to subsections (a-5), (b), and 
11(b-5) of this Section shall, subject to appropriation, be used 
12as follows:

13 First - to make 3 payments to the School Technology 
14Revolving Loan Fund as
follows:


15  Transfer of $30,000,000 in fiscal year 1999;


16  Transfer of $20,000,000 in fiscal year 2000; and 


17  Transfer of $10,000,000 in fiscal year 2001.

18 Second - to pay the expenses of the State Board of 
19Education and the Capital
Development Board in administering 
20programs under the School Construction
Law, the total expenses 
21not to exceed $1,200,000 in any
fiscal year.

22 Second Third - to pay any amounts due for grants for school 
23construction projects
and debt service under the School 
24Construction Law.

25 Third Fourth - to pay any amounts due for grants for school 
26maintenance projects
under the School Construction Law.

 
 
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1(Source: P.A. 97-732, eff. 6-30-12; 98-18, eff. 6-7-13.)





2 (30 ILCS 105/6z-52)



3 Sec. 6z-52. Drug Rebate Fund. 

4 (a) There is created in the State Treasury a special fund 
5to be known as
the Drug Rebate Fund.

6 (b) The Fund is created for the purpose of receiving and 
7disbursing moneys
in accordance with this Section. 
8Disbursements from the Fund shall be made,
subject to 
9appropriation, only as follows:


10  (1) For payments for reimbursement or coverage for 
11 prescription drugs and other pharmacy products
provided to 
12 a recipient of medical assistance under the Illinois Public 
13 Aid Code, the Children's Health Insurance Program Act, the 
14 Covering ALL KIDS Health Insurance Act, and the Veterans' 
15 Health Insurance Program Act of 2008.

16  (1.5) For payments to managed care organizations as

17 defined in Section 5-30.1 of the Illinois Public Aid Code. 

18  (2) For reimbursement of moneys collected by the 
19 Department of Healthcare and Family Services (formerly

20 Illinois Department of
Public Aid) through error or 
21 mistake.


22  (3) For payments of any amounts that are reimbursable 
23 to the federal
government resulting from a payment into 
24 this Fund.

25  (4) For payments of operational and administrative 
 
 
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1 expenses related to providing and managing coverage for 
2 prescription drugs and other pharmacy products provided to 
3 a recipient of medical assistance under the Illinois Public 
4 Aid Code, the Children's Health Insurance Program Act, the 
5 Covering ALL KIDS Health Insurance Act, and the Veterans' 
6 Health Insurance Program Act of 2008, and the Senior 
7 Citizens and Disabled Persons Property Tax Relief and 
8 Pharmaceutical Assistance Act. 
9 (c) The Fund shall consist of the following:


10  (1) Upon notification from the Director of Healthcare 
11 and Family Services, the Comptroller
shall direct and the 
12 Treasurer shall transfer the net State share (disregarding 
13 the reduction in net State share attributable to the 
14 American Recovery and Reinvestment Act of 2009 or any other 
15 federal economic stimulus program) of all moneys
received 
16 by the Department of Healthcare and Family Services 
17 (formerly Illinois Department of Public Aid) from drug 
18 rebate agreements
with pharmaceutical manufacturers 
19 pursuant to Title XIX of the federal Social
Security Act, 
20 including any portion of the balance in the Public Aid 
21 Recoveries
Trust Fund on July 1, 2001 that is attributable 
22 to such receipts.


23  (2) All federal matching funds received by the Illinois 
24 Department as a
result of expenditures made by the 
25 Department that are attributable to moneys
deposited in the 
26 Fund.


 
 
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1  (3) Any premium collected by the Illinois Department 
2 from participants
under a waiver approved by the federal 
3 government relating to provision of
pharmaceutical 
4 services.


5  (4) All other moneys received for the Fund from any 
6 other source,
including interest earned thereon.

7(Source: P.A. 96-8, eff. 4-28-09; 96-1100, eff. 1-1-11; 97-689, 
8eff. 7-1-12.)


9 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
10 Sec. 8.3. Money in the Road Fund shall, if and when the 
11State of
Illinois incurs any bonded indebtedness for the 
12construction of
permanent highways, be set aside and used for 
13the purpose of paying and
discharging annually the principal 
14and interest on that bonded
indebtedness then due and payable, 
15and for no other purpose. The
surplus, if any, in the Road Fund 
16after the payment of principal and
interest on that bonded 
17indebtedness then annually due shall be used as
follows:
18  first -- to pay the cost of administration of Chapters 
19 2 through 10 of
the Illinois Vehicle Code, except the cost 
20 of administration of Articles I and
II of Chapter 3 of that 
21 Code; and
22  secondly -- for expenses of the Department of 
23 Transportation for
construction, reconstruction, 
24 improvement, repair, maintenance,
operation, and 
25 administration of highways in accordance with the

 
 
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1 provisions of laws relating thereto, or for any purpose 
2 related or
incident to and connected therewith, including 
3 the separation of grades
of those highways with railroads 
4 and with highways and including the
payment of awards made 
5 by the Illinois Workers' Compensation Commission under the 
6 terms of
the Workers' Compensation Act or Workers' 
7 Occupational Diseases Act for
injury or death of an 
8 employee of the Division of Highways in the
Department of 
9 Transportation; or for the acquisition of land and the

10 erection of buildings for highway purposes, including the 
11 acquisition of
highway right-of-way or for investigations 
12 to determine the reasonably
anticipated future highway 
13 needs; or for making of surveys, plans,
specifications and 
14 estimates for and in the construction and maintenance
of 
15 flight strips and of highways necessary to provide access 
16 to military
and naval reservations, to defense industries 
17 and defense-industry
sites, and to the sources of raw 
18 materials and for replacing existing
highways and highway 
19 connections shut off from general public use at
military 
20 and naval reservations and defense-industry sites, or for 
21 the
purchase of right-of-way, except that the State shall 
22 be reimbursed in
full for any expense incurred in building 
23 the flight strips; or for the
operating and maintaining of 
24 highway garages; or for patrolling and
policing the public 
25 highways and conserving the peace; or for the operating 
26 expenses of the Department relating to the administration 
 
 
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1 of public transportation programs; or, during fiscal year 
2 2012 only, for the purposes of a grant not to exceed 
3 $8,500,000 to the Regional Transportation Authority on 
4 behalf of PACE for the purpose of ADA/Para-transit 
5 expenses; or, during fiscal year 2013 only, for the 
6 purposes of a grant not to exceed $3,825,000 to the 
7 Regional Transportation Authority on behalf of PACE for the 
8 purpose of ADA/Para-transit expenses; or, during fiscal 
9 year 2014 only, for the purposes of a grant not to exceed 
10 $3,825,000 to the Regional Transportation Authority on 
11 behalf of PACE for the purpose of ADA/Para-transit 
12 expenses; or, during fiscal year 2015 only, for the 
13 purposes of a grant not to exceed $3,825,000 to the 
14 Regional Transportation Authority on behalf of PACE for the 
15 purpose of ADA/Para-transit expenses; or, during fiscal 
16 year 2016 only, for the purposes of a grant not to exceed 
17 $3,825,000 to the Regional Transportation Authority on 
18 behalf of PACE for the purpose of ADA/Para-transit 
19 expenses; or, during fiscal year 2017 only, for the 
20 purposes of a grant not to exceed $3,825,000 to the 
21 Regional Transportation Authority on behalf of PACE for the 
22 purpose of ADA/Para-transit expenses; or for any of
those 
23 purposes or any other purpose that may be provided by law.
24 Appropriations for any of those purposes are payable from 
25the Road
Fund. Appropriations may also be made from the Road 
26Fund for the
administrative expenses of any State agency that 
 
 
10000SB0042ham001- 53 -LRB100 04925 JWD 27935 a


1are related to motor
vehicles or arise from the use of motor 
2vehicles.
3 Beginning with fiscal year 1980 and thereafter, no Road 
4Fund monies
shall be appropriated to the following Departments 
5or agencies of State
government for administration, grants, or 
6operations; but this
limitation is not a restriction upon 
7appropriating for those purposes any
Road Fund monies that are 
8eligible for federal reimbursement;
9  1. Department of Public Health;
10  2. Department of Transportation, only with respect to 
11 subsidies for
one-half fare Student Transportation and 
12 Reduced Fare for Elderly, except during fiscal year 2012 
13 only when no more than $40,000,000 may be expended and 
14 except during fiscal year 2013 only when no more than 
15 $17,570,300 may be expended and except during fiscal year 
16 2014 only when no more than $17,570,000 may be expended and 
17 except during fiscal year 2015 only when no more than 
18 $17,570,000 may be expended and except during fiscal year 
19 2016 only when no more than $17,570,000 may be expended and 
20 except during fiscal year 2017 only when no more than 
21 $17,570,000 may be expended;
22  3. Department of Central Management
Services, except 
23 for expenditures
incurred for group insurance premiums of 
24 appropriate personnel;
25  4. Judicial Systems and Agencies.
26 Beginning with fiscal year 1981 and thereafter, no Road 
 
 
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1Fund monies
shall be appropriated to the following Departments 
2or agencies of State
government for administration, grants, or 
3operations; but this
limitation is not a restriction upon 
4appropriating for those purposes any
Road Fund monies that are 
5eligible for federal reimbursement:
6  1. Department of State Police, except for expenditures 
7 with
respect to the Division of Operations;
8  2. Department of Transportation, only with respect to 
9 Intercity Rail
Subsidies, except during fiscal year 2012 
10 only when no more than $40,000,000 may be expended and 
11 except during fiscal year 2013 only when no more than 
12 $26,000,000 may be expended and except during fiscal year 
13 2014 only when no more than $38,000,000 may be expended and 
14 except during fiscal year 2015 only when no more than 
15 $42,000,000 may be expended and except during fiscal year 
16 2016 only when no more than $38,300,000 may be expended and 
17 except during fiscal year 2017 only when no more than 
18 $50,000,000 may be expended and except during fiscal year 
19 2018 only when no more than $52,000,000 may be expended, 
20 and Rail Freight Services.
21 Beginning with fiscal year 1982 and thereafter, no Road 
22Fund monies
shall be appropriated to the following Departments 
23or agencies of State
government for administration, grants, or 
24operations; but this
limitation is not a restriction upon 
25appropriating for those purposes any
Road Fund monies that are 
26eligible for federal reimbursement: Department
of Central 
 
 
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1Management Services, except for awards made by
the Illinois 
2Workers' Compensation Commission under the terms of the 
3Workers' Compensation Act
or Workers' Occupational Diseases 
4Act for injury or death of an employee of
the Division of 
5Highways in the Department of Transportation.
6 Beginning with fiscal year 1984 and thereafter, no Road 
7Fund monies
shall be appropriated to the following Departments 
8or agencies of State
government for administration, grants, or 
9operations; but this
limitation is not a restriction upon 
10appropriating for those purposes any
Road Fund monies that are 
11eligible for federal reimbursement:
12  1. Department of State Police, except not more than 40% 
13 of the
funds appropriated for the Division of Operations;
14  2. State Officers.
15 Beginning with fiscal year 1984 and thereafter, no Road 
16Fund monies
shall be appropriated to any Department or agency 
17of State government
for administration, grants, or operations 
18except as provided hereafter;
but this limitation is not a 
19restriction upon appropriating for those
purposes any Road Fund 
20monies that are eligible for federal
reimbursement. It shall 
21not be lawful to circumvent the above
appropriation limitations 
22by governmental reorganization or other
methods. 
23Appropriations shall be made from the Road Fund only in

24accordance with the provisions of this Section.
25 Money in the Road Fund shall, if and when the State of 
26Illinois
incurs any bonded indebtedness for the construction of 
 
 
10000SB0042ham001- 56 -LRB100 04925 JWD 27935 a


1permanent
highways, be set aside and used for the purpose of 
2paying and
discharging during each fiscal year the principal 
3and interest on that
bonded indebtedness as it becomes due and 
4payable as provided in the
Transportation Bond Act, and for no 
5other
purpose. The surplus, if any, in the Road Fund after the 
6payment of
principal and interest on that bonded indebtedness 
7then annually due
shall be used as follows:
8  first -- to pay the cost of administration of Chapters 
9 2 through 10
of the Illinois Vehicle Code; and
10  secondly -- no Road Fund monies derived from fees, 
11 excises, or
license taxes relating to registration, 
12 operation and use of vehicles on
public highways or to 
13 fuels used for the propulsion of those vehicles,
shall be 
14 appropriated or expended other than for costs of 
15 administering
the laws imposing those fees, excises, and 
16 license taxes, statutory
refunds and adjustments allowed 
17 thereunder, administrative costs of the
Department of 
18 Transportation, including, but not limited to, the 
19 operating expenses of the Department relating to the 
20 administration of public transportation programs, payment 
21 of debts and liabilities incurred
in construction and 
22 reconstruction of public highways and bridges,
acquisition 
23 of rights-of-way for and the cost of construction,

24 reconstruction, maintenance, repair, and operation of 
25 public highways and
bridges under the direction and 
26 supervision of the State, political
subdivision, or 
 
 
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1 municipality collecting those monies, or during fiscal 
2 year 2012 only for the purposes of a grant not to exceed 
3 $8,500,000 to the Regional Transportation Authority on 
4 behalf of PACE for the purpose of ADA/Para-transit 
5 expenses, or during fiscal year 2013 only for the purposes 
6 of a grant not to exceed $3,825,000 to the Regional 
7 Transportation Authority on behalf of PACE for the purpose 
8 of ADA/Para-transit expenses, or during fiscal year 2014 
9 only for the purposes of a grant not to exceed $3,825,000 
10 to the Regional Transportation Authority on behalf of PACE 
11 for the purpose of ADA/Para-transit expenses, or during 
12 fiscal year 2015 only for the purposes of a grant not to 
13 exceed $3,825,000 to the Regional Transportation Authority 
14 on behalf of PACE for the purpose of ADA/Para-transit 
15 expenses, or during fiscal year 2016 only for the purposes 
16 of a grant not to exceed $3,825,000 to the Regional 
17 Transportation Authority on behalf of PACE for the purpose 
18 of ADA/Para-transit expenses, or during fiscal year 2017 
19 only for the purposes of a grant not to exceed $3,825,000 
20 to the Regional Transportation Authority on behalf of PACE 
21 for the purpose of ADA/Para-transit expenses, and the costs 
22 for
patrolling and policing the public highways (by State, 
23 political
subdivision, or municipality collecting that 
24 money) for enforcement of
traffic laws. The separation of 
25 grades of such highways with railroads
and costs associated 
26 with protection of at-grade highway and railroad
crossing 
 
 
10000SB0042ham001- 58 -LRB100 04925 JWD 27935 a


1 shall also be permissible.
2 Appropriations for any of such purposes are payable from 
3the Road
Fund or the Grade Crossing Protection Fund as provided 
4in Section 8 of
the Motor Fuel Tax Law.
5 Except as provided in this paragraph, beginning with fiscal 
6year 1991 and
thereafter, no Road Fund monies
shall be 
7appropriated to the Department of State Police for the purposes 
8of
this Section in excess of its total fiscal year 1990 Road 
9Fund
appropriations for those purposes unless otherwise 
10provided in Section 5g of
this Act.
For fiscal years 2003,

112004, 2005, 2006, and 2007 only, no Road Fund monies shall
be 
12appropriated to the
Department of State Police for the purposes 
13of this Section in excess of
$97,310,000.
For fiscal year 2008 
14only, no Road
Fund monies shall be appropriated to the 
15Department of State Police for the purposes of
this Section in 
16excess of $106,100,000. For fiscal year 2009 only, no Road Fund 
17monies shall be appropriated to the Department of State Police 
18for the purposes of this Section in excess of $114,700,000. 
19Beginning in fiscal year 2010, no road fund moneys shall be 
20appropriated to the Department of State Police. It shall not be 
21lawful to circumvent this limitation on
appropriations by 
22governmental reorganization or other methods unless
otherwise 
23provided in Section 5g of this Act.
24 In fiscal year 1994, no Road Fund monies shall be 
25appropriated
to the
Secretary of State for the purposes of this 
26Section in excess of the total
fiscal year 1991 Road Fund 
 
 
10000SB0042ham001- 59 -LRB100 04925 JWD 27935 a


1appropriations to the Secretary of State for
those purposes, 
2plus $9,800,000. It
shall not be
lawful to circumvent
this 
3limitation on appropriations by governmental reorganization or 
4other
method.
5 Beginning with fiscal year 1995 and thereafter, no Road 
6Fund
monies
shall be appropriated to the Secretary of State for 
7the purposes of this
Section in excess of the total fiscal year 
81994 Road Fund
appropriations to
the Secretary of State for 
9those purposes. It shall not be lawful to
circumvent this 
10limitation on appropriations by governmental reorganization
or 
11other methods.
12 Beginning with fiscal year 2000, total Road Fund 
13appropriations to the
Secretary of State for the purposes of 
14this Section shall not exceed the
amounts specified for the 
15following fiscal years:
16 Fiscal Year 2000$80,500,000;
17 Fiscal Year 2001$80,500,000;
18 Fiscal Year 2002$80,500,000;
19 Fiscal Year 2003$130,500,000;
20 Fiscal Year 2004$130,500,000;
21 Fiscal Year 2005$130,500,000;

22 Fiscal Year 2006
$130,500,000;

23 Fiscal Year 2007
$130,500,000;

24 Fiscal Year 2008$130,500,000; 
25 Fiscal Year 2009 $130,500,000. 
26 For fiscal year 2010, no road fund moneys shall be 
 
 
10000SB0042ham001- 60 -LRB100 04925 JWD 27935 a


1appropriated to the Secretary of State. 
2 Beginning in fiscal year 2011, moneys in the Road Fund 
3shall be appropriated to the Secretary of State for the 
4exclusive purpose of paying refunds due to overpayment of fees 
5related to Chapter 3 of the Illinois Vehicle Code unless 
6otherwise provided for by law. 
7 It shall not be lawful to circumvent this limitation on 
8appropriations by
governmental reorganization or other 
9methods.
10 No new program may be initiated in fiscal year 1991 and

11thereafter that is not consistent with the limitations imposed 
12by this
Section for fiscal year 1984 and thereafter, insofar as 
13appropriation of
Road Fund monies is concerned.
14 Nothing in this Section prohibits transfers from the Road 
15Fund to the
State Construction Account Fund under Section 5e of 
16this Act; nor to the
General Revenue Fund, as authorized by 
17this amendatory Act of
the 93rd
General Assembly.
18 The additional amounts authorized for expenditure in this 
19Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91

20shall be repaid to the Road Fund
from the General Revenue Fund 
21in the next succeeding fiscal year that the
General Revenue 
22Fund has a positive budgetary balance, as determined by

23generally accepted accounting principles applicable to 
24government.
25 The additional amounts authorized for expenditure by the 
26Secretary of State
and
the Department of State Police in this 
 
 
10000SB0042ham001- 61 -LRB100 04925 JWD 27935 a


1Section by this amendatory Act of the
94th General Assembly 
2shall be repaid to the Road Fund from the General Revenue Fund 
3in the
next
succeeding fiscal year that the General Revenue 
4Fund has a positive budgetary
balance,
as determined by 
5generally accepted accounting principles applicable to

6government.
7(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 
899-523, eff. 6-30-16.)




9 (30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)



10 Sec. 8.25e. 
(a) The State Comptroller and the State 
11Treasurer shall
automatically transfer on the first day of each 
12month, beginning on
February 1, 1988, from the General Revenue 
13Fund to each of the funds then
supplemented by the pari-mutuel 
14tax pursuant to Section 28 of the Illinois
Horse Racing Act of 
151975, an amount equal to (i) the amount of pari-mutuel
tax 
16deposited into such fund during the month in fiscal
year 1986 
17which corresponds to the month preceding such transfer, minus

18(ii) the amount of pari-mutuel tax (or the replacement transfer 
19authorized
by subsection (d) of Section 8g Section 8g(d) of 
20this Act and subsection (d) of Section 28.1 Section 28.1(d) of 
21the Illinois Horse Racing Act of
1975) deposited into such fund 
22during the
month preceding such transfer; provided, however, 
23that no transfer shall
be made to a fund if such amount for 
24that fund is equal to or less than
zero and provided that no 
25transfer shall be made to a fund in any fiscal
year after the 
 
 
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1amount deposited into such fund exceeds the amount of

2pari-mutuel tax deposited into such fund during fiscal year 
31986.

4 (b) The State Comptroller and the State Treasurer shall 
5automatically
transfer on the last day of each month, beginning 
6on October 1, 1989 and ending on June 30, 2017, from
the 
7General Revenue Fund to the Metropolitan Exposition, 
8Auditorium and
Office Building Fund, the amount of $2,750,000 
9plus any cumulative
deficiencies in such transfers for prior 
10months, until the sum of
$16,500,000 has been transferred for 
11the fiscal year beginning July 1, 1989
and until the sum of 
12$22,000,000 has been transferred for each fiscal year

13thereafter.

14 (b-5) The State Comptroller and the State Treasurer shall 
15automatically transfer on the last day of each month, beginning 
16on July 1, 2017, from the General Revenue Fund to the 
17Metropolitan Exposition, Auditorium and Office Building Fund, 
18the amount of $1,500,000 plus any cumulative deficiencies in 
19such transfers for prior months, until the sum of $12,000,000 
20has been transferred for each fiscal year thereafter. 
21 (c) After the transfer of funds from the Metropolitan 
22Exposition,
Auditorium and Office Building Fund to the Bond 
23Retirement Fund pursuant to subsection (b) of Section 15

24Section 15(b) of the Metropolitan Civic Center Support Act, the 
25State
Comptroller and the State Treasurer shall automatically 
26transfer on the
last day of each month, beginning on October 1, 
 
 
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11989 and ending on June 30, 2017, from the Metropolitan

2Exposition, Auditorium and Office Building Fund
to the Park and 
3Conservation Fund the amount of $1,250,000 plus any
cumulative 
4deficiencies in such transfers for prior months, until the sum

5of $7,500,000 has been transferred for the fiscal year 
6beginning July 1,
1989 and until the sum of $10,000,000 has 
7been transferred for each fiscal
year thereafter.

8(Source: P.A. 91-25, eff. 6-9-99.)


9 (30 ILCS 105/8g)
10 Sec. 8g. Fund transfers. 
11 (a) In addition to any other transfers that may be provided 
12for by law, as
soon as may be practical after the effective 
13date of this amendatory Act of
the 91st General Assembly, the 
14State Comptroller shall direct and the State
Treasurer shall 
15transfer the sum of $10,000,000 from the General Revenue Fund

16to the Motor Vehicle License Plate Fund created by Senate Bill 
171028 of the 91st
General Assembly.
18 (b) In addition to any other transfers that may be provided 
19for by law, as
soon as may be practical after the effective 
20date of this amendatory Act of
the 91st General Assembly, the 
21State Comptroller shall direct and the State
Treasurer shall 
22transfer the sum of $25,000,000 from the General Revenue Fund

23to the Fund for Illinois' Future created by Senate Bill 1066 of 
24the 91st
General Assembly.
25 (c) In addition to any other transfers that may be provided 
 
 
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1for by law,
on August 30 of each fiscal year's license period, 
2the Illinois Liquor Control
Commission shall direct and the 
3State Comptroller and State Treasurer shall
transfer from the 
4General Revenue Fund to the Youth Alcoholism and Substance

5Abuse Prevention Fund an amount equal to the number of retail 
6liquor licenses
issued for that fiscal year multiplied by $50.
7 (d) The payments to programs required under subsection (d) 
8of Section 28.1
of the Illinois Horse Racing Act of 1975 shall 
9be made, pursuant to appropriation, from
the special funds 
10referred to in the statutes cited in that subsection, rather

11than directly from the General Revenue Fund.
12 Beginning January 1, 2000, on the first day of each month, 
13or as soon
as may be practical thereafter, the State 
14Comptroller shall direct and the
State Treasurer shall transfer 
15from the General Revenue Fund to each of the
special funds from 
16which payments are to be made under subsection (d) of Section 
1728.1 of the Illinois
Horse Racing Act of 1975 an amount equal 
18to 1/12 of the annual amount required
for those payments from 
19that special fund, which annual amount shall not exceed
the 
20annual amount for those payments from that special fund for the 
21calendar
year 1998. The special funds to which transfers shall 
22be made under this
subsection (d) include, but are not 
23necessarily limited to, the Agricultural
Premium Fund; the 
24Metropolitan Exposition, Auditorium and Office Building Fund;

25the Fair and Exposition Fund; the Illinois Standardbred 
26Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and the 
 
 
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1Illinois Veterans' Rehabilitation Fund. Except for transfers 
2attributable to prior fiscal years, during State fiscal year 
32018 only, no transfers shall be made from the General Revenue 
4Fund to the Agricultural Premium Fund, the Fair and Exposition 
5Fund, the Illinois Standardbred Breeders Fund, or the Illinois 
6Thoroughbred Breeders Fund.
7 (e) In addition to any other transfers that may be provided 
8for by law,
as soon as may be practical after the effective 
9date of this amendatory Act of
the 91st General Assembly, but 
10in no event later than June 30, 2000, the State
Comptroller 
11shall direct and the State Treasurer shall transfer the sum of

12$15,000,000 from the General Revenue Fund to the Fund for 
13Illinois' Future.
14 (f) In addition to any other transfers that may be provided 
15for by law,
as soon as may be practical after the effective 
16date of this amendatory Act of
the 91st General Assembly, but 
17in no event later than June 30, 2000, the State
Comptroller 
18shall direct and the State Treasurer shall transfer the sum of

19$70,000,000 from the General Revenue Fund to the Long-Term Care 
20Provider
Fund.
21 (f-1) In fiscal year 2002, in addition to any other 
22transfers that may
be provided for by law, at the direction of 
23and upon notification from the
Governor, the State Comptroller 
24shall direct and the State Treasurer shall
transfer amounts not 
25exceeding a total of $160,000,000 from the General
Revenue Fund 
26to the Long-Term Care Provider Fund.
 
 
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1 (g) In addition to any other transfers that may be provided 
2for by law,
on July 1, 2001, or as soon thereafter as may be 
3practical, the State
Comptroller shall direct and the State 
4Treasurer shall transfer the sum of
$1,200,000 from the General 
5Revenue Fund to the Violence Prevention Fund.
6 (h) In each of fiscal years 2002 through 2004, but not

7thereafter, in
addition to any other transfers that may be 
8provided for by law, the State
Comptroller shall direct and the 
9State Treasurer shall transfer $5,000,000
from the General 
10Revenue Fund to the Tourism Promotion Fund.
11 (i) On or after July 1, 2001 and until May 1, 2002, in 
12addition to any
other transfers that may be provided for by 
13law, at the direction of and upon
notification from the 
14Governor, the State Comptroller shall direct and the
State 
15Treasurer shall transfer amounts not exceeding a total of 
16$80,000,000
from the General Revenue Fund to the Tobacco 
17Settlement Recovery Fund.
Any amounts so transferred shall be 
18re-transferred by the State Comptroller
and the State Treasurer 
19from the Tobacco Settlement Recovery Fund to the
General 
20Revenue Fund at the direction of and upon notification from the

21Governor, but in any event on or before June 30, 2002.
22 (i-1) On or after July 1, 2002 and until May 1, 2003, in 
23addition to any
other transfers that may be provided for by 
24law, at the direction of and upon
notification from the 
25Governor, the State Comptroller shall direct and the
State 
26Treasurer shall transfer amounts not exceeding a total of 
 
 
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1$80,000,000
from the General Revenue Fund to the Tobacco 
2Settlement Recovery Fund.
Any amounts so transferred shall be 
3re-transferred by the State Comptroller
and the State Treasurer 
4from the Tobacco Settlement Recovery Fund to the
General 
5Revenue Fund at the direction of and upon notification from the

6Governor, but in any event on or before June 30, 2003.
7 (j) On or after July 1, 2001 and no later than June 30, 
82002, in addition to
any other transfers that may be provided 
9for by law, at the direction of and
upon notification from the 
10Governor, the State Comptroller shall direct and the
State 
11Treasurer shall transfer amounts not to exceed the following 
12sums into
the Statistical Services Revolving Fund:
13 From the General Revenue Fund.................$8,450,000
14 From the Public Utility Fund..................1,700,000
15 From the Transportation Regulatory Fund.......2,650,000
16 From the Title III Social Security and
17  Employment Fund..............................3,700,000
18 From the Professions Indirect Cost Fund.......4,050,000
19 From the Underground Storage Tank Fund........550,000
20 From the Agricultural Premium Fund............750,000
21 From the State Pensions Fund..................200,000
22 From the Road Fund............................2,000,000
23 From the Health Facilities
24  Planning Fund................................1,000,000
25 From the Savings and Residential Finance
26  Regulatory Fund..............................130,800
 
 
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1 From the Appraisal Administration Fund........28,600
2 From the Pawnbroker Regulation Fund...........3,600
3 From the Auction Regulation
4  Administration Fund..........................35,800
5 From the Bank and Trust Company Fund..........634,800
6 From the Real Estate License
7  Administration Fund..........................313,600
8 (k) In addition to any other transfers that may be provided 
9for by law,
as soon as may be practical after the effective 
10date of this amendatory Act of
the 92nd General Assembly, the 
11State Comptroller shall direct and the State
Treasurer shall 
12transfer the sum of $2,000,000 from the General Revenue Fund
to 
13the Teachers Health Insurance Security Fund.
14 (k-1) In addition to any other transfers that may be 
15provided for by
law, on July 1, 2002, or as soon as may be 
16practical thereafter, the State
Comptroller shall direct and 
17the State Treasurer shall transfer the sum of
$2,000,000 from 
18the General Revenue Fund to the Teachers Health Insurance

19Security Fund.
20 (k-2) In addition to any other transfers that may be 
21provided for by
law, on July 1, 2003, or as soon as may be 
22practical thereafter, the State
Comptroller shall direct and 
23the State Treasurer shall transfer the sum of
$2,000,000 from 
24the General Revenue Fund to the Teachers Health Insurance

25Security Fund.
26 (k-3) On or after July 1, 2002 and no later than June 30, 
 
 
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12003, in
addition to any other transfers that may be provided 
2for by law, at the
direction of and upon notification from the 
3Governor, the State Comptroller
shall direct and the State 
4Treasurer shall transfer amounts not to exceed the
following 
5sums into the Statistical Services Revolving Fund:
6 Appraisal Administration Fund.................$150,000
7 General Revenue Fund..........................10,440,000
8 Savings and Residential Finance
9  Regulatory Fund...........................200,000
10 State Pensions Fund...........................100,000
11 Bank and Trust Company Fund...................100,000
12 Professions Indirect Cost Fund................3,400,000
13 Public Utility Fund...........................2,081,200
14 Real Estate License Administration Fund.......150,000
15 Title III Social Security and
16  Employment Fund...........................1,000,000
17 Transportation Regulatory Fund................3,052,100
18 Underground Storage Tank Fund.................50,000
19 (l) In addition to any other transfers that may be provided 
20for by law, on
July 1, 2002, or as soon as may be practical 
21thereafter, the State Comptroller
shall direct and the State 
22Treasurer shall transfer the sum of $3,000,000 from
the General 
23Revenue Fund to the Presidential Library and Museum Operating

24Fund.
25 (m) In addition to any other transfers that may be provided 
26for by law, on
July 1, 2002 and on the effective date of this 
 
 
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1amendatory Act of the 93rd
General Assembly, or as soon 
2thereafter as may be practical, the State Comptroller
shall 
3direct and the State Treasurer shall transfer the sum of 
4$1,200,000 from
the General Revenue Fund to the Violence 
5Prevention Fund.
6 (n) In addition to any other transfers that may be provided 
7for by law,
on July 1,
2003, or as soon thereafter as may be 
8practical, the State Comptroller shall
direct and the
State 
9Treasurer shall transfer the sum of $6,800,000 from the General 
10Revenue
Fund to
the DHS Recoveries Trust Fund.
11 (o) On or after July 1, 2003, and no later than June 30, 
122004, in
addition to any
other transfers that may be provided 
13for by law, at the direction of and upon
notification
from the 
14Governor, the State Comptroller shall direct and the State 
15Treasurer
shall
transfer amounts not to exceed the following 
16sums into the Vehicle Inspection
Fund:
17 From the Underground Storage Tank Fund .......$35,000,000.
18 (p) On or after July 1, 2003 and until May 1, 2004, in 
19addition to any
other
transfers that may be provided for by 
20law, at the direction of and upon
notification from
the 
21Governor, the State Comptroller shall direct and the State 
22Treasurer shall
transfer
amounts not exceeding a total of 
23$80,000,000 from the General Revenue Fund to
the
Tobacco 
24Settlement Recovery Fund. Any amounts so transferred shall be

25re-transferred
from the Tobacco Settlement Recovery Fund to the 
26General Revenue Fund at the
direction of and upon notification 
 
 
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1from the Governor, but in any event on or
before June
30, 2004.
2 (q) In addition to any other transfers that may be provided 
3for by law, on
July 1,
2003, or as soon as may be practical 
4thereafter, the State Comptroller shall
direct and the
State 
5Treasurer shall transfer the sum of $5,000,000 from the General 
6Revenue
Fund to
the Illinois Military Family Relief Fund.
7 (r) In addition to any other transfers that may be provided 
8for by law, on
July 1,
2003, or as soon as may be practical 
9thereafter, the State Comptroller shall
direct and the
State 
10Treasurer shall transfer the sum of $1,922,000 from the General 
11Revenue
Fund to
the Presidential Library and Museum Operating 
12Fund.
13 (s) In addition to any other transfers that may be provided 
14for by law, on
or after
July 1, 2003, the State Comptroller 
15shall direct and the State Treasurer shall
transfer the
sum of 
16$4,800,000 from the Statewide Economic Development Fund to the 
17General
Revenue Fund.
18 (t) In addition to any other transfers that may be provided 
19for by law, on
or after
July 1, 2003, the State Comptroller 
20shall direct and the State Treasurer shall
transfer the
sum of 
21$50,000,000 from the General Revenue Fund to the Budget 
22Stabilization
Fund.
23 (u) On or after July 1, 2004 and until May 1, 2005, in 
24addition to any other transfers that may be provided for by 
25law, at the direction of and upon notification from the 
26Governor, the State Comptroller shall direct and the State 
 
 
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1Treasurer shall transfer amounts not exceeding a total of 
2$80,000,000 from the General Revenue Fund to the Tobacco 
3Settlement Recovery Fund. Any amounts so transferred shall be 
4retransferred by the State Comptroller and the State Treasurer 
5from the Tobacco Settlement Recovery Fund to the General 
6Revenue Fund at the direction of and upon notification from the 
7Governor, but in any event on or before June 30, 2005.

8 (v) In addition to any other transfers that may be provided 
9for by law, on July 1, 2004, or as soon thereafter as may be 
10practical, the State Comptroller shall direct and the State 
11Treasurer shall transfer the sum of $1,200,000 from the General 
12Revenue Fund to the Violence Prevention Fund.
13 (w) In addition to any other transfers that may be provided 
14for by law, on July 1, 2004, or as soon thereafter as may be 
15practical, the State Comptroller shall direct and the State 
16Treasurer shall transfer the sum of $6,445,000 from the General 
17Revenue Fund to the Presidential Library and Museum Operating 
18Fund.

19 (x) In addition to any other transfers that may be provided 
20for by law, on January 15, 2005, or as soon thereafter as may 
21be practical, the State Comptroller shall direct and the State 
22Treasurer shall transfer to the General Revenue Fund the 
23following sums:
24  From the State Crime Laboratory Fund, $200,000;
25  From the State Police Wireless Service Emergency Fund, 
26 $200,000;
 
 
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1  From the State Offender DNA Identification System 
2 Fund, $800,000; and
3  From the State Police Whistleblower Reward and 
4 Protection Fund, $500,000.

5 (y) Notwithstanding any other provision of law to the 
6contrary, in addition to any other transfers that may be 
7provided for by law on June 30, 2005, or as soon as may be 
8practical thereafter, the State Comptroller shall direct and 
9the State Treasurer shall transfer the remaining balance from 
10the designated funds into the General Revenue Fund and any 
11future deposits that would otherwise be made into these funds 
12must instead be made into the General Revenue Fund:

13  (1) the Keep Illinois Beautiful Fund;

14  (2) the
Metropolitan Fair and Exposition Authority 
15 Reconstruction Fund;
16  (3) the
New Technology Recovery Fund;
17  (4) the Illinois Rural Bond Bank Trust Fund;
18  (5) the ISBE School Bus Driver Permit Fund;
19  (6) the
Solid Waste Management Revolving Loan Fund;
20  (7)
the State Postsecondary Review Program Fund;
21  (8) the
Tourism Attraction Development Matching Grant 
22 Fund;
23  (9) the
Patent and Copyright Fund;
24  (10) the
Credit Enhancement Development Fund;
25  (11) the
Community Mental Health and Developmental 
26 Disabilities Services Provider Participation Fee Trust 
 
 
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1 Fund;
2  (12) the
Nursing Home Grant Assistance Fund;
3  (13) the
By-product Material Safety Fund;
4  (14) the
Illinois Student Assistance Commission Higher 
5 EdNet Fund;
6  (15) the
DORS State Project Fund;
7  (16) the School Technology Revolving Fund;
8  (17) the
Energy Assistance Contribution Fund;
9  (18) the
Illinois Building Commission Revolving Fund;
10  (19) the
Illinois Aquaculture Development Fund;
11  (20) the
Homelessness Prevention Fund;
12  (21) the
DCFS Refugee Assistance Fund;
13  (22) the
Illinois Century Network Special Purposes 
14 Fund; and
15  (23) the
Build Illinois Purposes Fund.

16 (z) In addition to any other transfers that may be provided 
17for by law, on July 1, 2005, or as soon as may be practical 
18thereafter, the State Comptroller shall direct and the State 
19Treasurer shall transfer the sum of $1,200,000 from the General 
20Revenue Fund to the Violence Prevention Fund.

21 (aa) In addition to any other transfers that may be 
22provided for by law, on July 1, 2005, or as soon as may be 
23practical thereafter, the State Comptroller shall direct and 
24the State Treasurer shall transfer the sum of $9,000,000 from 
25the General Revenue Fund to the Presidential Library and Museum 
26Operating Fund.

 
 
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1 (bb) In addition to any other transfers that may be 
2provided for by law, on July 1, 2005, or as soon as may be 
3practical thereafter, the State Comptroller shall direct and 
4the State Treasurer shall transfer the sum of $6,803,600 from 
5the General Revenue Fund to the Securities Audit and 
6Enforcement Fund.

7 (cc) In addition to any other transfers that may be 
8provided for by law, on or after July 1, 2005 and until May 1, 
92006, at the direction of and upon notification from the 
10Governor, the State Comptroller shall direct and the State 
11Treasurer shall transfer amounts not exceeding a total of 
12$80,000,000 from the General Revenue Fund to the Tobacco 
13Settlement Recovery Fund. Any amounts so transferred shall be 
14re-transferred by the State Comptroller and the State Treasurer 
15from the Tobacco Settlement Recovery Fund to the General 
16Revenue Fund at the direction of and upon notification from the 
17Governor, but in any event on or before June 30, 2006.

18 (dd) In addition to any other transfers that may be 
19provided for by law, on April 1, 2005, or as soon thereafter as 
20may be practical, at the direction of the Director of Public 
21Aid (now Director of Healthcare and Family Services), the State 
22Comptroller shall direct and the State Treasurer shall transfer 
23from the Public Aid Recoveries Trust Fund amounts not to exceed 
24$14,000,000 to the Community Mental Health Medicaid Trust Fund.
25 (ee) Notwithstanding any other provision of law, on July 1, 
262006, or as soon thereafter as practical, the State Comptroller 
 
 
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1shall direct and the State Treasurer shall transfer the 
2remaining balance from the Illinois Civic Center Bond Fund to 
3the Illinois Civic Center Bond Retirement and Interest Fund.
4 (ff) In addition to any other transfers that may be 
5provided for by law, on and after July 1, 2006 and until June 
630, 2007, at the direction of and upon notification from the 
7Director of the Governor's Office of Management and Budget, the 
8State Comptroller shall direct and the State Treasurer shall 
9transfer amounts not exceeding a total of $1,900,000 from the 
10General Revenue Fund to the Illinois Capital Revolving Loan 
11Fund.
12 (gg) In addition to any other transfers that may be 
13provided for by law, on and after July 1, 2006 and until May 1, 
142007, at the direction of and upon notification from the 
15Governor, the State Comptroller shall direct and the State 
16Treasurer shall transfer amounts not exceeding a total of 
17$80,000,000 from the General Revenue Fund to the Tobacco 
18Settlement Recovery Fund. Any amounts so transferred shall be 
19retransferred by the State Comptroller and the State Treasurer 
20from the Tobacco Settlement Recovery Fund to the General 
21Revenue Fund at the direction of and upon notification from the 
22Governor, but in any event on or before June 30, 2007.
23 (hh) In addition to any other transfers that may be 
24provided for by law, on and after July 1, 2006 and until June 
2530, 2007, at the direction of and upon notification from the 
26Governor, the State Comptroller shall direct and the State 
 
 
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1Treasurer shall transfer amounts from the Illinois Affordable 
2Housing Trust Fund to the designated funds not exceeding the 
3following amounts:
4 DCFS Children's Services Fund.................$2,200,000

5 Department of Corrections Reimbursement
6  and Education Fund........................$1,500,000

7 Supplemental Low-Income Energy
8  Assistance Fund..............................$75,000

9 (ii) In addition to any other transfers that may be 
10provided for by law, on or before August 31, 2006, the Governor 
11and the State Comptroller may agree to transfer the surplus 
12cash balance from the General Revenue Fund to the Budget 
13Stabilization Fund and the Pension Stabilization Fund in equal 
14proportions. The determination of the amount of the surplus 
15cash balance shall be made by the Governor, with the 
16concurrence of the State Comptroller, after taking into account 
17the June 30, 2006 balances in the general funds and the actual 
18or estimated spending from the general funds during the lapse 
19period. Notwithstanding the foregoing, the maximum amount that 
20may be transferred under this subsection (ii) is $50,000,000.
21 (jj) In addition to any other transfers that may be 
22provided for by law, on July 1, 2006, or as soon thereafter as 
23practical, the State Comptroller shall direct and the State 
24Treasurer shall transfer the sum of $8,250,000 from the General 
25Revenue Fund to the Presidential Library and Museum Operating 
26Fund.
 
 
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1 (kk) In addition to any other transfers that may be 
2provided for by law, on July 1, 2006, or as soon thereafter as 
3practical, the State Comptroller shall direct and the State 
4Treasurer shall transfer the sum of $1,400,000 from the General 
5Revenue Fund to the Violence Prevention Fund.

6 (ll) In addition to any other transfers that may be 
7provided for by law, on the first day of each calendar quarter 
8of the fiscal year beginning July 1, 2006, or as soon 
9thereafter as practical, the State Comptroller shall direct and 
10the State Treasurer shall transfer from the General Revenue 
11Fund amounts equal to one-fourth of $20,000,000 to the 
12Renewable Energy Resources Trust Fund.
13 (mm) In addition to any other transfers that may be 
14provided for by law, on July 1, 2006, or as soon thereafter as 
15practical, the State Comptroller shall direct and the State 
16Treasurer shall transfer the sum of $1,320,000 from the General 
17Revenue Fund to the I-FLY Fund.
18 (nn) In addition to any other transfers that may be 
19provided for by law, on July 1, 2006, or as soon thereafter as 
20practical, the State Comptroller shall direct and the State 
21Treasurer shall transfer the sum of $3,000,000 from the General 
22Revenue Fund to the African-American HIV/AIDS Response Fund.
23 (oo) In addition to any other transfers that may be 
24provided for by law, on and after July 1, 2006 and until June 
2530, 2007, at the direction of and upon notification from the 
26Governor, the State Comptroller shall direct and the State 
 
 
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1Treasurer shall transfer amounts identified as net receipts 
2from the sale of all or part of the Illinois Student Assistance 
3Commission loan portfolio from the Student Loan Operating Fund 
4to the General Revenue Fund. The maximum amount that may be 
5transferred pursuant to this Section is $38,800,000. In 
6addition, no transfer may be made pursuant to this Section that 
7would have the effect of reducing the available balance in the 
8Student Loan Operating Fund to an amount less than the amount 
9remaining unexpended and unreserved from the total 
10appropriations from the Fund estimated to be expended for the 
11fiscal year. The State Treasurer and Comptroller shall transfer 
12the amounts designated under this Section as soon as may be 
13practical after receiving the direction to transfer from the 
14Governor.

15 (pp)
In addition to any other transfers that may be 
16provided for by law, on July 1, 2006, or as soon thereafter as 
17practical, the State Comptroller shall direct and the State 
18Treasurer shall transfer the sum of $2,000,000 from the General 
19Revenue Fund to the Illinois Veterans Assistance Fund.
20 (qq) In addition to any other transfers that may be 
21provided for by law, on and after July 1, 2007 and until May 1, 
222008, at the direction of and upon notification from the 
23Governor, the State Comptroller shall direct and the State 
24Treasurer shall transfer amounts not exceeding a total of 
25$80,000,000 from the General Revenue Fund to the Tobacco 
26Settlement Recovery Fund. Any amounts so transferred shall be 
 
 
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1retransferred by the State Comptroller and the State Treasurer 
2from the Tobacco Settlement Recovery Fund to the General 
3Revenue Fund at the direction of and upon notification from the 
4Governor, but in any event on or before June 30, 2008.
5 (rr) In addition to any other transfers that may be 
6provided for by law, on and after July 1, 2007 and until June 
730, 2008, at the direction of and upon notification from the 
8Governor, the State Comptroller shall direct and the State 
9Treasurer shall transfer amounts from the Illinois Affordable 
10Housing Trust Fund to the designated funds not exceeding the 
11following amounts:
12 DCFS Children's Services Fund.................$2,200,000

13 Department of Corrections Reimbursement
14  and Education Fund........................$1,500,000

15 Supplemental Low-Income Energy
16  Assistance Fund..............................$75,000

17 (ss) In addition to any other transfers that may be 
18provided for by law, on July 1, 2007, or as soon thereafter as 
19practical, the State Comptroller shall direct and the State 
20Treasurer shall transfer the sum of $8,250,000 from the General 
21Revenue Fund to the Presidential Library and Museum Operating 
22Fund.
23 (tt) In addition to any other transfers that may be 
24provided for by law, on July 1, 2007, or as soon thereafter as 
25practical, the State Comptroller shall direct and the State 
26Treasurer shall transfer the sum of $1,400,000 from the General 
 
 
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1Revenue Fund to the Violence Prevention Fund.

2 (uu) In addition to any other transfers that may be 
3provided for by law, on July 1, 2007, or as soon thereafter as 
4practical, the State Comptroller shall direct and the State 
5Treasurer shall transfer the sum of $1,320,000 from the General 
6Revenue Fund to the I-FLY Fund.
7 (vv) In addition to any other transfers that may be 
8provided for by law, on July 1, 2007, or as soon thereafter as 
9practical, the State Comptroller shall direct and the State 
10Treasurer shall transfer the sum of $3,000,000 from the General 
11Revenue Fund to the African-American HIV/AIDS Response Fund.
12 (ww) In addition to any other transfers that may be 
13provided for by law, on July 1, 2007, or as soon thereafter as 
14practical, the State Comptroller shall direct and the State 
15Treasurer shall transfer the sum of $3,500,000 from the General 
16Revenue Fund to the Predatory Lending Database Program Fund.
17 (xx) In addition to any other transfers that may be 
18provided for by law, on July 1, 2007, or as soon thereafter as 
19practical, the State Comptroller shall direct and the State 
20Treasurer shall transfer the sum of $5,000,000 from the General 
21Revenue Fund to the Digital Divide Elimination Fund.
22 (yy) In addition to any other transfers that may be 
23provided for by law, on July 1, 2007, or as soon thereafter as 
24practical, the State Comptroller shall direct and the State 
25Treasurer shall transfer the sum of $4,000,000 from the General 
26Revenue Fund to the Digital Divide Elimination Infrastructure 
 
 
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1Fund.
2 (zz) In addition to any other transfers that may be 
3provided for by law, on July 1, 2008, or as soon thereafter as 
4practical, the State Comptroller shall direct and the State 
5Treasurer shall transfer the sum of $5,000,000 from the General 
6Revenue Fund to the Digital Divide Elimination Fund. 
7 (aaa) In addition to any other transfers that may be 
8provided for by law, on and after July 1, 2008 and until May 1, 
92009, at the direction of and upon notification from the 
10Governor, the State Comptroller shall direct and the State 
11Treasurer shall transfer amounts not exceeding a total of 
12$80,000,000 from the General Revenue Fund to the Tobacco 
13Settlement Recovery Fund. Any amounts so transferred shall be 
14retransferred by the State Comptroller and the State Treasurer 
15from the Tobacco Settlement Recovery Fund to the General 
16Revenue Fund at the direction of and upon notification from the 
17Governor, but in any event on or before June 30, 2009. 
18 (bbb) In addition to any other transfers that may be 
19provided for by law, on and after July 1, 2008 and until June 
2030, 2009, at the direction of and upon notification from the 
21Governor, the State Comptroller shall direct and the State 
22Treasurer shall transfer amounts from the Illinois Affordable 
23Housing Trust Fund to the designated funds not exceeding the 
24following amounts: 
25  DCFS Children's Services Fund.............$2,200,000 
26  Department of Corrections Reimbursement 
 
 
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1  and Education Fund........................$1,500,000 
2  Supplemental Low-Income Energy 
3  Assistance Fund..............................$75,000 
4 (ccc) In addition to any other transfers that may be 
5provided for by law, on July 1, 2008, or as soon thereafter as 
6practical, the State Comptroller shall direct and the State 
7Treasurer shall transfer the sum of $7,450,000 from the General 
8Revenue Fund to the Presidential Library and Museum Operating 
9Fund. 
10 (ddd) In addition to any other transfers that may be 
11provided for by law, on July 1, 2008, or as soon thereafter as 
12practical, the State Comptroller shall direct and the State 
13Treasurer shall transfer the sum of $1,400,000 from the General 
14Revenue Fund to the Violence Prevention Fund. 
15 (eee) In addition to any other transfers that may be 
16provided for by law, on July 1, 2009, or as soon thereafter as 
17practical, the State Comptroller shall direct and the State 
18Treasurer shall transfer the sum of $5,000,000 from the General 
19Revenue Fund to the Digital Divide Elimination Fund.
20 (fff) In addition to any other transfers that may be 
21provided for by law, on and after July 1, 2009 and until May 1, 
222010, at the direction of and upon notification from the 
23Governor, the State Comptroller shall direct and the State 
24Treasurer shall transfer amounts not exceeding a total of 
25$80,000,000 from the General Revenue Fund to the Tobacco 
26Settlement Recovery Fund. Any amounts so transferred shall be 
 
 
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1retransferred by the State Comptroller and the State Treasurer 
2from the Tobacco Settlement Recovery Fund to the General 
3Revenue Fund at the direction of and upon notification from the 
4Governor, but in any event on or before June 30, 2010.
5 (ggg) In addition to any other transfers that may be 
6provided for by law, on July 1, 2009, or as soon thereafter as 
7practical, the State Comptroller shall direct and the State 
8Treasurer shall transfer the sum of $7,450,000 from the General 
9Revenue Fund to the Presidential Library and Museum Operating 
10Fund.
11 (hhh) In addition to any other transfers that may be 
12provided for by law, on July 1, 2009, or as soon thereafter as 
13practical, the State Comptroller shall direct and the State 
14Treasurer shall transfer the sum of $1,400,000 from the General 
15Revenue Fund to the Violence Prevention Fund.
16 (iii) In addition to any other transfers that may be 
17provided for by law, on July 1, 2009, or as soon thereafter as 
18practical, the State Comptroller shall direct and the State 
19Treasurer shall transfer the sum of $100,000 from the General 
20Revenue Fund to the Heartsaver AED Fund.
21 (jjj) In addition to any other transfers that may be 
22provided for by law, on and after July 1, 2009 and until June 
2330, 2010, at the direction of and upon notification from the 
24Governor, the State Comptroller shall direct and the State 
25Treasurer shall transfer amounts not exceeding a total of 
26$17,000,000 from the General Revenue Fund to the DCFS 
 
 
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1Children's Services Fund.
2 (lll) In addition to any other transfers that may be 
3provided for by law, on July 1, 2009, or as soon thereafter as 
4practical, the State Comptroller shall direct and the State 
5Treasurer shall transfer the sum of $5,000,000 from the General 
6Revenue Fund to the Communications Revolving Fund.
7 (mmm) In addition to any other transfers that may be 
8provided for by law, on July 1, 2009, or as soon thereafter as 
9practical, the State Comptroller shall direct and the State 
10Treasurer shall transfer the sum of $9,700,000 from the General 
11Revenue Fund to the Senior Citizens Real Estate Deferred Tax 
12Revolving Fund.
13 (nnn) In addition to any other transfers that may be 
14provided for by law, on July 1, 2009, or as soon thereafter as 
15practical, the State Comptroller shall direct and the State 
16Treasurer shall transfer the sum of $565,000 from the FY09 
17Budget Relief Fund to the Horse Racing Fund. 
18 (ooo) In addition to any other transfers that may be 
19provided by law, on July 1, 2009, or as soon thereafter as 
20practical, the State Comptroller shall direct and the State 
21Treasurer shall transfer the sum of $600,000 from the General 
22Revenue Fund to the Temporary Relocation Expenses Revolving 
23Fund. 
24 (ppp) In addition to any other transfers that may be 
25provided for by law, on July 1, 2010, or as soon thereafter as 
26practical, the State Comptroller shall direct and the State 
 
 
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1Treasurer shall transfer the sum of $5,000,000 from the General 
2Revenue Fund to the Digital Divide Elimination Fund.
3 (qqq) In addition to any other transfers that may be 
4provided for by law, on and after July 1, 2010 and until May 1, 
52011, at the direction of and upon notification from the 
6Governor, the State Comptroller shall direct and the State 
7Treasurer shall transfer amounts not exceeding a total of 
8$80,000,000 from the General Revenue Fund to the Tobacco 
9Settlement Recovery Fund. Any amounts so transferred shall be 
10retransferred by the State Comptroller and the State Treasurer 
11from the Tobacco Settlement Recovery Fund to the General 
12Revenue Fund at the direction of and upon notification from the 
13Governor, but in any event on or before June 30, 2011.
14 (rrr) In addition to any other transfers that may be 
15provided for by law, on July 1, 2010, or as soon thereafter as 
16practical, the State Comptroller shall direct and the State 
17Treasurer shall transfer the sum of $6,675,000 from the General 
18Revenue Fund to the Presidential Library and Museum Operating 
19Fund.
20 (sss) In addition to any other transfers that may be 
21provided for by law, on July 1, 2010, or as soon thereafter as 
22practical, the State Comptroller shall direct and the State 
23Treasurer shall transfer the sum of $1,400,000 from the General 
24Revenue Fund to the Violence Prevention Fund.
25 (ttt) In addition to any other transfers that may be 
26provided for by law, on July 1, 2010, or as soon thereafter as 
 
 
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1practical, the State Comptroller shall direct and the State 
2Treasurer shall transfer the sum of $100,000 from the General 
3Revenue Fund to the Heartsaver AED Fund.
4 (uuu) In addition to any other transfers that may be 
5provided for by law, on July 1, 2010, or as soon thereafter as 
6practical, the State Comptroller shall direct and the State 
7Treasurer shall transfer the sum of $5,000,000 from the General 
8Revenue Fund to the Communications Revolving Fund. 
9 (vvv) In addition to any other transfers that may be 
10provided for by law, on July 1, 2010, or as soon thereafter as 
11practical, the State Comptroller shall direct and the State 
12Treasurer shall transfer the sum of $3,000,000 from the General 
13Revenue Fund to the Illinois Capital Revolving Loan Fund. 
14 (www) In addition to any other transfers that may be 
15provided for by law, on July 1, 2010, or as soon thereafter as 
16practical, the State Comptroller shall direct and the State 
17Treasurer shall transfer the sum of $17,000,000 from the 
18General Revenue Fund to the DCFS Children's Services Fund. 
19 (xxx) In addition to any other transfers that may be 
20provided for by law, on July 1, 2010, or as soon thereafter as 
21practical, the State Comptroller shall direct and the State 
22Treasurer shall transfer the sum of $2,000,000 from the Digital 
23Divide Elimination Infrastructure Fund, of which $1,000,000 
24shall go to the Workforce, Technology, and Economic Development 
25Fund and $1,000,000 to the Public Utility Fund. 
26 (yyy) In addition to any other transfers that may be 
 
 
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1provided for by law, on and after July 1, 2011 and until May 1, 
22012, at the direction of and upon notification from the 
3Governor, the State Comptroller shall direct and the State 
4Treasurer shall transfer amounts not exceeding a total of 
5$80,000,000 from the General Revenue Fund to the Tobacco 
6Settlement Recovery Fund. Any amounts so transferred shall be 
7retransferred by the State Comptroller and the State Treasurer 
8from the Tobacco Settlement Recovery Fund to the General 
9Revenue Fund at the direction of and upon notification from the 
10Governor, but in any event on or before June 30, 2012.
11 (zzz) In addition to any other transfers that may be 
12provided for by law, on July 1, 2011, or as soon thereafter as 
13practical, the State Comptroller shall direct and the State 
14Treasurer shall transfer the sum of $1,000,000 from the General 
15Revenue Fund to the Illinois Veterans Assistance Fund.
16 (aaaa) In addition to any other transfers that may be 
17provided for by law, on July 1, 2011, or as soon thereafter as 
18practical, the State Comptroller shall direct and the State 
19Treasurer shall transfer the sum of $8,000,000 from the General 
20Revenue Fund to the Presidential Library and Museum Operating 
21Fund. 
22 (bbbb) In addition to any other transfers that may be 
23provided for by law, on July 1, 2011, or as soon thereafter as 
24practical, the State Comptroller shall direct and the State 
25Treasurer shall transfer the sum of $1,400,000 from the General 
26Revenue Fund to the Violence Prevention Fund. 
 
 
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1 (cccc) In addition to any other transfers that may be 
2provided for by law, on July 1, 2011, or as soon thereafter as 
3practical, the State Comptroller shall direct and the State 
4Treasurer shall transfer the sum of $14,100,000 from the 
5General Revenue Fund to the State Garage Revolving Fund. 
6 (dddd) In addition to any other transfers that may be 
7provided for by law, on July 1, 2011, or as soon thereafter as 
8practical, the State Comptroller shall direct and the State 
9Treasurer shall transfer the sum of $4,000,000 from the General 
10Revenue Fund to the Digital Divide Elimination Fund. 
11 (eeee) In addition to any other transfers that may be 
12provided for by law, on July 1, 2011, or as soon thereafter as 
13practical, the State Comptroller shall direct and the State 
14Treasurer shall transfer the sum of $500,000 from the General 
15Revenue Fund to the Senior Citizens Real Estate Deferred Tax 
16Revolving Fund. 
17(Source: P.A. 99-933, eff. 1-27-17.)

18 (30 ILCS 105/8g-1)
19 Sec. 8g-1. Fund transfers. 
20 (a) In addition to any other transfers that may be provided 
21for by law, on and after July 1, 2012 and until May 1, 2013, at 
22the direction of and upon notification from the Governor, the 
23State Comptroller shall direct and the State Treasurer shall 
24transfer amounts not exceeding a total of $80,000,000 from the 
25General Revenue Fund to the Tobacco Settlement Recovery Fund. 
 
 
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1Any amounts so transferred shall be retransferred by the State 
2Comptroller and the State Treasurer from the Tobacco Settlement 
3Recovery Fund to the General Revenue Fund at the direction of 
4and upon notification from the Governor, but in any event on or 
5before June 30, 2013.

6 (b) In addition to any other transfers that may be provided 
7for by law, on and after July 1, 2013 and until May 1, 2014, at 
8the direction of and upon notification from the Governor, the 
9State Comptroller shall direct and the State Treasurer shall 
10transfer amounts not exceeding a total of $80,000,000 from the 
11General Revenue Fund to the Tobacco Settlement Recovery Fund. 
12Any amounts so transferred shall be retransferred by the State 
13Comptroller and the State Treasurer from the Tobacco Settlement 
14Recovery Fund to the General Revenue Fund at the direction of 
15and upon notification from the Governor, but in any event on or 
16before June 30, 2014.
17 (c) In addition to any other transfers that may be provided 
18for by law, on July 1, 2013, or as soon thereafter as 
19practical, the State Comptroller shall direct and the State 
20Treasurer shall transfer the sum of $1,400,000 from the General 
21Revenue Fund to the ICJIA Violence Prevention Fund.
22 (d) In addition to any other transfers that may be provided 
23for by law, on July 1, 2013, or as soon thereafter as 
24practical, the State Comptroller shall direct and the State 
25Treasurer shall transfer the sum of $1,500,000 from the General 
26Revenue Fund to the Illinois Veterans Assistance Fund.
 
 
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1 (e) In addition to any other transfers that may be provided 
2for by law, on July 1, 2013, or as soon thereafter as 
3practical, the State Comptroller shall direct and the State 
4Treasurer shall transfer the sum of $500,000 from the General 
5Revenue Fund to the Senior Citizens Real Estate Deferred Tax 
6Revolving Fund.
7 (f) In addition to any other transfers that may be provided 
8for by law, on July 1, 2013, or as soon thereafter as 
9practical, the State Comptroller shall direct and the State 
10Treasurer shall transfer the sum of $4,000,000 from the General 
11Revenue Fund to the Digital Divide Elimination Fund.
12 (g) In addition to any other transfers that may be provided 
13for by law, on July 1, 2013, or as soon thereafter as 
14practical, the State Comptroller shall direct and the State 
15Treasurer shall transfer the sum of $5,000,000 from the General 
16Revenue Fund to the Communications Revolving Fund.
17 (h) In addition to any other transfers that may be provided 
18for by law, on July 1, 2013, or as soon thereafter as 
19practical, the State Comptroller shall direct and the State 
20Treasurer shall transfer the sum of $9,800,000 from the General 
21Revenue Fund to the Presidential Library and Museum Operating 
22Fund.
23 (i) In addition to any other transfers that may be provided 
24for by law, on and after July 1, 2014 and until May 1, 2015, at 
25the direction of and upon notification from the Governor, the 
26State Comptroller shall direct and the State Treasurer shall 
 
 
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1transfer amounts not exceeding a total of $80,000,000 from the 
2General Revenue Fund to the Tobacco Settlement Recovery Fund. 
3Any amounts so transferred shall be retransferred by the State 
4Comptroller and the State Treasurer from the Tobacco Settlement 
5Recovery Fund to the General Revenue Fund at the direction of 
6and upon notification from the Governor, but in any event on or 
7before June 30, 2015. 
8 (j) In addition to any other transfers that may be provided 
9for by law, on July 1, 2014, or as soon thereafter as 
10practical, the State Comptroller shall direct and the State 
11Treasurer shall transfer the sum of $10,000,000 from the 
12General Revenue Fund to the Presidential Library and Museum 
13Operating Fund.
14 (k) In addition to any other transfers that may be provided 
15for by law, as soon as practical, the State Comptroller shall 
16direct and the State Treasurer shall transfer the sum of 
17$500,000 from the General Revenue Fund to the Grant 
18Accountability and Transparency Fund.
19(Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13; 
2098-674, eff. 6-30-14.)



21 (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)

22 Sec. 13.2. Transfers among line item appropriations. 
23 (a) Transfers among line item appropriations from the same

24treasury fund for the objects specified in this Section may be 
25made in
the manner provided in this Section when the balance 
 
 
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1remaining in one or
more such line item appropriations is 
2insufficient for the purpose for
which the appropriation was 
3made.
4 (a-1) No transfers may be made from one
agency to another 
5agency, nor may transfers be made from one institution
of 
6higher education to another institution of higher education 
7except as provided by subsection (a-4).

8 (a-2) Except as otherwise provided in this Section, 
9transfers may be made only among the objects of expenditure 
10enumerated
in this Section, except that no funds may be 
11transferred from any
appropriation for personal services, from 
12any appropriation for State
contributions to the State 
13Employees' Retirement System, from any
separate appropriation 
14for employee retirement contributions paid by the
employer, nor 
15from any appropriation for State contribution for
employee 
16group insurance. During State fiscal year 2005, an agency may 
17transfer amounts among its appropriations within the same 
18treasury fund for personal services, employee retirement 
19contributions paid by employer, and State Contributions to 
20retirement systems; notwithstanding and in addition to the 
21transfers authorized in subsection (c) of this Section, the 
22fiscal year 2005 transfers authorized in this sentence may be 
23made in an amount not to exceed 2% of the aggregate amount 
24appropriated to an agency within the same treasury fund. During 
25State fiscal year 2007, the Departments of Children and Family 
26Services, Corrections, Human Services, and Juvenile Justice 
 
 
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1may transfer amounts among their respective appropriations 
2within the same treasury fund for personal services, employee 
3retirement contributions paid by employer, and State 
4contributions to retirement systems. During State fiscal year 
52010, the Department of Transportation may transfer amounts 
6among their respective appropriations within the same treasury 
7fund for personal services, employee retirement contributions 
8paid by employer, and State contributions to retirement 
9systems. During State fiscal years 2010 and 2014 only, an 
10agency may transfer amounts among its respective 
11appropriations within the same treasury fund for personal 
12services, employee retirement contributions paid by employer, 
13and State contributions to retirement systems. 
14Notwithstanding, and in addition to, the transfers authorized 
15in subsection (c) of this Section, these transfers may be made 
16in an amount not to exceed 2% of the aggregate amount 
17appropriated to an agency within the same treasury fund.

18 (a-2.5) During State fiscal year 2015 only, the State's 
19Attorneys Appellate Prosecutor may transfer amounts among its 
20respective appropriations contained in operational line items 
21within the same treasury fund. Notwithstanding, and in addition 
22to, the transfers authorized in subsection (c) of this Section, 
23these transfers may be made in an amount not to exceed 4% of 
24the aggregate amount appropriated to the State's Attorneys 
25Appellate Prosecutor within the same treasury fund. 
26 (a-3) Further, if an agency receives a separate

 
 
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1appropriation for employee retirement contributions paid by 
2the employer,
any transfer by that agency into an appropriation 
3for personal services
must be accompanied by a corresponding 
4transfer into the appropriation for
employee retirement 
5contributions paid by the employer, in an amount
sufficient to 
6meet the employer share of the employee contributions
required 
7to be remitted to the retirement system.
8 (a-4) Long-Term Care Rebalancing. The Governor may 
9designate amounts set aside for institutional services 
10appropriated from the General Revenue Fund or any other State 
11fund that receives monies for long-term care services to be 
12transferred to all State agencies responsible for the 
13administration of community-based long-term care programs, 
14including, but not limited to, community-based long-term care 
15programs administered by the Department of Healthcare and 
16Family Services, the Department of Human Services, and the 
17Department on Aging, provided that the Director of Healthcare 
18and Family Services first certifies that the amounts being 
19transferred are necessary for the purpose of assisting persons 
20in or at risk of being in institutional care to transition to 
21community-based settings, including the financial data needed 
22to prove the need for the transfer of funds. The total amounts 
23transferred shall not exceed 4% in total of the amounts 
24appropriated from the General Revenue Fund or any other State 
25fund that receives monies for long-term care services for each 
26fiscal year. A notice of the fund transfer must be made to the 
 
 
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1General Assembly and posted at a minimum on the Department of 
2Healthcare and Family Services website, the Governor's Office 
3of Management and Budget website, and any other website the 
4Governor sees fit. These postings shall serve as notice to the 
5General Assembly of the amounts to be transferred. Notice shall 
6be given at least 30 days prior to transfer. 
7 (b) In addition to the general transfer authority provided 
8under
subsection (c), the following agencies have the specific 
9transfer authority
granted in this subsection:
10 The Department of Healthcare and Family Services is 
11authorized to make transfers
representing savings attributable 
12to not increasing grants due to the
births of additional 
13children from line items for payments of cash grants to
line 
14items for payments for employment and social services for the 
15purposes
outlined in subsection (f) of Section 4-2 of the 
16Illinois Public Aid Code.
17 The Department of Children and Family Services is 
18authorized to make
transfers not exceeding 2% of the aggregate 
19amount appropriated to it within
the same treasury fund for the 
20following line items among these same line
items: Foster Home 
21and Specialized Foster Care and Prevention, Institutions
and 
22Group Homes and Prevention, and Purchase of Adoption and 
23Guardianship
Services.
24 The Department on Aging is authorized to make transfers not

25exceeding 2% of the aggregate amount appropriated to it within 
26the same
treasury fund for the following Community Care Program 
 
 
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1line items among these
same line items: purchase of services 
2covered by the Community Care Program and Comprehensive Case 
3Coordination.
4 The State Treasurer is authorized to make transfers among 
5line item
appropriations
from the Capital Litigation Trust 
6Fund, with respect to costs incurred in
fiscal years 2002 and 
72003 only, when the balance remaining in one or
more such
line 
8item appropriations is insufficient for the purpose for which 
9the
appropriation was
made, provided that no such transfer may 
10be made unless the amount transferred
is no
longer required for 
11the purpose for which that appropriation was made.
12 The State Board of Education is authorized to make 
13transfers from line item appropriations within the same 
14treasury fund for General State Aid and General State Aid - 
15Hold Harmless, provided that no such transfer may be made 
16unless the amount transferred is no longer required for the 
17purpose for which that appropriation was made, to the line item 
18appropriation for Transitional Assistance when the balance 
19remaining in such line item appropriation is insufficient for 
20the purpose for which the appropriation was made.
21 The State Board of Education is authorized to make 
22transfers between the following line item appropriations 
23within the same treasury fund: Disabled Student 
24Services/Materials (Section 14-13.01 of the School Code), 
25Disabled Student Transportation Reimbursement (Section 
2614-13.01 of the School Code), Disabled Student Tuition - 
 
 
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1Private Tuition (Section 14-7.02 of the School Code), 
2Extraordinary Special Education (Section 14-7.02b of the 
3School Code), Reimbursement for Free Lunch/Breakfast Program, 
4Summer School Payments (Section 18-4.3 of the School Code), and 
5Transportation - Regular/Vocational Reimbursement (Section 
629-5 of the School Code). Such transfers shall be made only 
7when the balance remaining in one or more such line item 
8appropriations is insufficient for the purpose for which the 
9appropriation was made and provided that no such transfer may 
10be made unless the amount transferred is no longer required for 
11the purpose for which that appropriation was made. 
12 The Department of Healthcare and Family Services is 
13authorized to make transfers not exceeding 4% of the aggregate 
14amount appropriated to it, within the same treasury fund, among 
15the various line items appropriated for Medical Assistance. 
16 (c) The sum of such transfers for an agency in a fiscal 
17year shall not
exceed 2% of the aggregate amount appropriated 
18to it within the same treasury
fund for the following objects: 
19Personal Services; Extra Help; Student and
Inmate 
20Compensation; State Contributions to Retirement Systems; State

21Contributions to Social Security; State Contribution for 
22Employee Group
Insurance; Contractual Services; Travel; 
23Commodities; Printing; Equipment;
Electronic Data Processing; 
24Operation of Automotive Equipment;
Telecommunications 
25Services; Travel and Allowance for Committed, Paroled
and 
26Discharged Prisoners; Library Books; Federal Matching Grants 
 
 
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1for
Student Loans; Refunds; Workers' Compensation, 
2Occupational Disease, and
Tort Claims; and, in appropriations 
3to institutions of higher education,
Awards and Grants. 
4Notwithstanding the above, any amounts appropriated for

5payment of workers' compensation claims to an agency to which 
6the authority
to evaluate, administer and pay such claims has 
7been delegated by the
Department of Central Management Services 
8may be transferred to any other
expenditure object where such 
9amounts exceed the amount necessary for the
payment of such 
10claims.
11 (c-1) Special provisions for State fiscal year 2003. 
12Notwithstanding any
other provision of this Section to the 
13contrary, for State fiscal year 2003
only, transfers among line 
14item appropriations to an agency from the same
treasury fund 
15may be made provided that the sum of such transfers for an 
16agency
in State fiscal year 2003 shall not exceed 3% of the 
17aggregate amount
appropriated to that State agency for State 
18fiscal year 2003 for the following
objects: personal services, 
19except that no transfer may be approved which
reduces the 
20aggregate appropriations for personal services within an 
21agency;
extra help; student and inmate compensation; State

22contributions to retirement systems; State contributions to 
23social security;
State contributions for employee group 
24insurance; contractual services; travel;
commodities; 
25printing; equipment; electronic data processing; operation of

26automotive equipment; telecommunications services; travel and 
 
 
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1allowance for
committed, paroled, and discharged prisoners; 
2library books; federal matching
grants for student loans; 
3refunds; workers' compensation, occupational disease,
and tort 
4claims; and, in appropriations to institutions of higher 
5education,
awards and grants.
6 (c-2) Special provisions for State fiscal year 2005. 
7Notwithstanding subsections (a), (a-2), and (c), for State 
8fiscal year 2005 only, transfers may be made among any line 
9item appropriations from the same or any other treasury fund 
10for any objects or purposes, without limitation, when the 
11balance remaining in one or more such line item appropriations 
12is insufficient for the purpose for which the appropriation was 
13made, provided that the sum of those transfers by a State 
14agency shall not exceed 4% of the aggregate amount appropriated 
15to that State agency for fiscal year 2005.

16 (c-3) Special provisions for State fiscal year 2015. 
17Notwithstanding any other provision of this Section, for State 
18fiscal year 2015, transfers among line item appropriations to a 
19State agency from the same State treasury fund may be made for 
20operational or lump sum expenses only, provided that the sum of 
21such transfers for a State agency in State fiscal year 2015 
22shall not exceed 4% of the aggregate amount appropriated to 
23that State agency for operational or lump sum expenses for 
24State fiscal year 2015. For the purpose of this subsection, 
25"operational or lump sum expenses" includes the following 
26objects: personal services; extra help; student and inmate 
 
 
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1compensation; State contributions to retirement systems; State 
2contributions to social security; State contributions for 
3employee group insurance; contractual services; travel; 
4commodities; printing; equipment; electronic data processing; 
5operation of automotive equipment; telecommunications 
6services; travel and allowance for committed, paroled, and 
7discharged prisoners; library books; federal matching grants 
8for student loans; refunds; workers' compensation, 
9occupational disease, and tort claims; lump sum and other 
10purposes; and lump sum operations. For the purpose of this 
11subsection (c-3), "State agency" does not include the Attorney 
12General, the Secretary of State, the Comptroller, the 
13Treasurer, or the legislative or judicial branches. 
14 (c-4) Special provisions for State fiscal year 2018. 
15Notwithstanding any other provision of this Section, for State 
16fiscal year 2018, transfers among line item appropriations to a 
17State agency from the same State treasury fund may be made for 
18operational or lump sum expenses only, provided that the sum of 
19such transfers for a State agency in State fiscal year 2018 
20shall not exceed 4% of the aggregate amount appropriated to 
21that State agency for operational or lump sum expenses for 
22State fiscal year 2018. For the purpose of this subsection 
23(c-4), "operational or lump sum expenses" includes the 
24following objects: personal services; extra help; student and 
25inmate compensation; State contributions to retirement 
26systems; State contributions to social security; State 
 
 
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1contributions for employee group insurance; contractual 
2services; travel; commodities; printing; equipment; electronic 
3data processing; operation of automotive equipment; 
4telecommunications services; travel and allowance for 
5committed, paroled, and discharged prisoners; library books; 
6federal matching grants for student loans; refunds; workers' 
7compensation, occupational disease, and tort claims; lump sum 
8and other purposes; and lump sum operations. For the purpose of 
9this subsection (c-4), "State agency" does not include the 
10Attorney General, the Secretary of State, the Comptroller, the 
11Treasurer, or the legislative or judicial branches. 
12 (d) Transfers among appropriations made to agencies of the 
13Legislative
and Judicial departments and to the 
14constitutionally elected officers in the
Executive branch 
15require the approval of the officer authorized in Section 10
of 
16this Act to approve and certify vouchers. Transfers among 
17appropriations
made to the University of Illinois, Southern 
18Illinois University, Chicago State
University, Eastern 
19Illinois University, Governors State University, Illinois

20State University, Northeastern Illinois University, Northern 
21Illinois
University, Western Illinois University, the Illinois 
22Mathematics and Science
Academy and the Board of Higher 
23Education require the approval of the Board of
Higher Education 
24and the Governor. Transfers among appropriations to all other

25agencies require the approval of the Governor.
26 The officer responsible for approval shall certify that the

 
 
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1transfer is necessary to carry out the programs and purposes 
2for which
the appropriations were made by the General Assembly 
3and shall transmit
to the State Comptroller a certified copy of 
4the approval which shall
set forth the specific amounts 
5transferred so that the Comptroller may
change his records 
6accordingly. The Comptroller shall furnish the
Governor with 
7information copies of all transfers approved for agencies
of 
8the Legislative and Judicial departments and transfers 
9approved by
the constitutionally elected officials of the 
10Executive branch other
than the Governor, showing the amounts 
11transferred and indicating the
dates such changes were entered 
12on the Comptroller's records.
13 (e) The State Board of Education, in consultation with the 
14State Comptroller, may transfer line item appropriations for 
15General State Aid between the Common School Fund and the 
16Education Assistance Fund. With the advice and consent of the 
17Governor's Office of Management and Budget, the State Board of 
18Education, in consultation with the State Comptroller, may 
19transfer line item appropriations between the General Revenue 
20Fund and the Education Assistance Fund for the following 
21programs:
22  (1) Disabled Student Personnel Reimbursement (Section 
23 14-13.01 of the School Code);
24  (2) Disabled Student Transportation Reimbursement 
25 (subsection (b) of Section 14-13.01 of the School Code);
26  (3) Disabled Student Tuition - Private Tuition 
 
 
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1 (Section 14-7.02 of the School Code);
2  (4) Extraordinary Special Education (Section 14-7.02b 
3 of the School Code);
4  (5) Reimbursement for Free Lunch/Breakfast Programs;
5  (6) Summer School Payments (Section 18-4.3 of the 
6 School Code);
7  (7) Transportation - Regular/Vocational Reimbursement 
8 (Section 29-5 of the School Code);
9  (8) Regular Education Reimbursement (Section 18-3 of 
10 the School Code); and
11  (9) Special Education Reimbursement (Section 14-7.03 
12 of the School Code). 
13(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-2, 
14eff. 3-26-15.)


15 Section 5-15. The State Revenue Sharing Act is amended by 
16changing Section 12 as follows:




17 (30 ILCS 115/12) (from Ch. 85, par. 616)



18 Sec. 12. Personal Property Tax Replacement Fund. There is 
19hereby
created the Personal Property Tax Replacement Fund, a 
20special fund in
the State Treasury into which shall be paid all 
21revenue realized:

22 (a) all amounts realized from the additional personal 
23property tax
replacement income tax imposed by subsections (c) 
24and (d) of Section 201 of the
Illinois Income Tax Act, except 
 
 
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1for those amounts deposited into the Income Tax
Refund Fund 
2pursuant to subsection (c) of Section 901 of the Illinois 
3Income
Tax Act; and

4 (b) all amounts realized from the additional personal 
5property replacement
invested capital taxes imposed by Section 
62a.1 of the Messages Tax
Act, Section 2a.1 of the Gas Revenue 
7Tax Act, Section 2a.1 of the Public
Utilities Revenue Act, and 
8Section 3 of the Water Company Invested Capital
Tax Act, and 
9amounts payable to the Department of Revenue under the

10Telecommunications Infrastructure Maintenance Fee Act.

11 As soon as may be after the end of each month, the 
12Department of Revenue
shall certify to the Treasurer and the 
13Comptroller the amount of all refunds
paid out of the General 
14Revenue Fund through the preceding month on account
of 
15overpayment of liability on taxes paid into the Personal 
16Property Tax
Replacement Fund. Upon receipt of such 
17certification, the Treasurer and
the Comptroller shall 
18transfer the amount so certified from the Personal
Property Tax 
19Replacement Fund into the General Revenue Fund.

20 The payments of revenue into the Personal Property Tax 
21Replacement Fund
shall be used exclusively for distribution to 
22taxing districts, regional offices and officials, and local 
23officials as provided
in this Section and in the School Code, 
24payment of the ordinary and contingent expenses of the Property 
25Tax Appeal Board, payment of the expenses of the Department of 
26Revenue incurred
in administering the collection and 
 
 
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1distribution of monies paid into the
Personal Property Tax 
2Replacement Fund and transfers due to refunds to
taxpayers for 
3overpayment of liability for taxes paid into the Personal

4Property Tax Replacement Fund.

5 In addition, moneys in the Personal Property Tax

6Replacement Fund may be used to pay any of the following: (i) 
7salary, stipends, and additional compensation as provided by 
8law for chief election clerks, county clerks, and county 
9recorders; (ii) costs associated with regional offices of 
10education and educational service centers; (iii) 
11reimbursements payable by the State Board of Elections under 
12Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the 
13Election Code; (iv) expenses of the Illinois Educational Labor 
14Relations Board; and (v) salary, personal services, and 
15additional compensation as provided by law for court reporters 
16under the Court Reporters Act. 
17 As soon as may be after the effective date of this 
18amendatory Act of 1980,
the Department of Revenue shall certify 
19to the Treasurer the amount of net
replacement revenue paid 
20into the General Revenue Fund prior to that effective
date from 
21the additional tax imposed by Section 2a.1 of the Messages Tax

22Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of 
23the Public
Utilities Revenue Act; Section 3 of the Water 
24Company Invested Capital Tax Act;
amounts collected by the 
25Department of Revenue under the Telecommunications 
26Infrastructure Maintenance Fee Act; and the
additional 
 
 
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1personal
property tax replacement income tax imposed by
the 
2Illinois Income Tax Act, as amended by Public
Act 81-1st 
3Special Session-1. Net replacement revenue shall be defined as

4the total amount paid into and remaining in the General Revenue 
5Fund as a
result of those Acts minus the amount outstanding and 
6obligated from the
General Revenue Fund in state vouchers or 
7warrants prior to the effective
date of this amendatory Act of 
81980 as refunds to taxpayers for overpayment
of liability under 
9those Acts.

10 All interest earned by monies accumulated in the Personal 
11Property
Tax Replacement Fund shall be deposited in such Fund. 
12All amounts allocated
pursuant to this Section are appropriated 
13on a continuing basis.

14 Prior to December 31, 1980, as soon as may be after the end 
15of each quarter
beginning with the quarter ending December 31, 
161979, and on and after
December 31, 1980, as soon as may be 
17after January 1, March 1, April 1, May
1, July 1, August 1, 
18October 1 and December 1 of each year, the Department
of 
19Revenue shall allocate to each taxing district as defined in 
20Section 1-150
of the Property Tax Code, in accordance with
the 
21provisions of paragraph (2) of this Section the portion of the 
22funds held
in the Personal Property Tax Replacement Fund which 
23is required to be
distributed, as provided in paragraph (1), 
24for each quarter. Provided,
however, under no circumstances 
25shall any taxing district during each of the
first two years of 
26distribution of the taxes imposed by this amendatory Act of

 
 
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11979 be entitled to an annual allocation which is less than the 
2funds such
taxing district collected from the 1978 personal 
3property tax. Provided further
that under no circumstances 
4shall any taxing district during the third year of
distribution 
5of the taxes imposed by this amendatory Act of 1979 receive 
6less
than 60% of the funds such taxing district collected from 
7the 1978 personal
property tax. In the event that the total of 
8the allocations made as above
provided for all taxing 
9districts, during either of such 3 years, exceeds the
amount 
10available for distribution the allocation of each taxing 
11district shall
be proportionately reduced. Except as provided 
12in Section 13 of this Act, the
Department shall then certify, 
13pursuant to appropriation, such allocations to
the State 
14Comptroller who shall pay over to the several taxing districts 
15the
respective amounts allocated to them.

16 Any township which receives an allocation based in whole or 
17in part upon
personal property taxes which it levied pursuant 
18to Section 6-507 or 6-512
of the Illinois Highway Code and 
19which was previously
required to be paid
over to a municipality 
20shall immediately pay over to that municipality a
proportionate 
21share of the personal property replacement funds which such

22township receives.

23 Any municipality or township, other than a municipality 
24with a population
in excess of 500,000, which receives an 
25allocation based in whole or in
part on personal property taxes 
26which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the 
 
 
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1Illinois Local Library Act and which was
previously
required to 
2be paid over to a public library shall immediately pay over
to 
3that library a proportionate share of the personal property tax 
4replacement
funds which such municipality or township 
5receives; provided that if such
a public library has converted 
6to a library organized under The Illinois
Public Library 
7District Act, regardless of whether such conversion has

8occurred on, after or before January 1, 1988, such 
9proportionate share
shall be immediately paid over to the 
10library district which maintains and
operates the library. 
11However, any library that has converted prior to January
1, 
121988, and which hitherto has not received the personal property 
13tax
replacement funds, shall receive such funds commencing on 
14January 1, 1988.

15 Any township which receives an allocation based in whole or 
16in part on
personal property taxes which it levied pursuant to 
17Section 1c of the Public
Graveyards Act and which taxes were 
18previously required to be paid
over to or used for such public 
19cemetery or cemeteries shall immediately
pay over to or use for 
20such public cemetery or cemeteries a proportionate
share of the 
21personal property tax replacement funds which the township

22receives.

23 Any taxing district which receives an allocation based in 
24whole or in
part upon personal property taxes which it levied 
25for another
governmental body or school district in Cook County 
26in 1976 or for
another governmental body or school district in 
 
 
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1the remainder of the
State in 1977 shall immediately pay over 
2to that governmental body or
school district the amount of 
3personal property replacement funds which
such governmental 
4body or school district would receive directly under
the 
5provisions of paragraph (2) of this Section, had it levied its 
6own
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, 
 
 
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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) no more than 105% of the actual administrative 
4 expenses of the prior fiscal year, including payment of the 
5 ordinary and contingent expenses of the Property Tax Appeal 
6 Board and payment of the expenses of the Department of 
7 Revenue incurred in administering the collection and 
8 distribution of moneys paid into the Fund; or (f) for 
9 fiscal years 2012 and 2013 only, a sufficient amount to pay 
10 stipends, additional compensation, salary reimbursements, 
11 and other amounts directed to be paid out of this Fund for 
12 regional offices and officials as authorized or required by 
13 statute; or (g) for fiscal year 2018 only, a sufficient 
14 amount to pay amounts directed to be paid out of this Fund 
15 for public community college base operating grants and 
16 local health protection grants to certified local health 
17 departments as authorized or required by appropriation or 
18 statute. Such portion of the fund shall be determined after

19 the transfer into the General Revenue Fund due to refunds, 
20 if any, paid
from the General Revenue Fund during the 
21 preceding quarter. If at any time,
for any reason, there is 
22 insufficient amount in the Personal Property
Tax 
23 Replacement Fund for payments for regional offices and 
24 officials or local officials or payment of costs of 
25 administration or for transfers
due to refunds at the end 
26 of any particular month, the amount of such
insufficiency 
 
 
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1 shall be carried over for the purposes of payments for 
2 regional offices and officials, local officials, transfers 
3 into the
General Revenue Fund, and costs of administration 
4 to the
following month or months. Net replacement revenue 
5 held, and defined above,
shall be transferred by the 
6 Treasurer and Comptroller to the Personal Property
Tax 
7 Replacement Fund within 10 days of such certification.


8  (2) Each quarterly allocation shall first be 
9 apportioned in the
following manner: 51.65% for taxing 
10 districts in Cook County and 48.35%
for taxing districts in 
11 the remainder of the State.

12 The Personal Property Replacement Ratio of each taxing 
13district
outside Cook County shall be the ratio which the Tax 
14Base of that taxing
district bears to the Downstate Tax Base. 
15The Tax Base of each taxing
district outside of Cook County is 
16the personal property tax collections
for that taxing district 
17for the 1977 tax year. The Downstate Tax Base
is the personal 
18property tax collections for all taxing districts in the
State 
19outside of Cook County for the 1977 tax year. The Department of

20Revenue shall have authority to review for accuracy and 
21completeness the
personal property tax collections for each 
22taxing district outside Cook
County for the 1977 tax year.

23 The Personal Property Replacement Ratio of each Cook County 
24taxing
district shall be the ratio which the Tax Base of that 
25taxing district
bears to the Cook County Tax Base. The Tax Base 
26of each Cook County
taxing district is the personal property 
 
 
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1tax collections for that taxing
district for the 1976 tax year. 
2The Cook County Tax Base is the
personal property tax 
3collections for all taxing districts in Cook
County for the 
41976 tax year. The Department of Revenue shall have
authority 
5to review for accuracy and completeness the personal property 
6tax
collections for each taxing district within Cook County for 
7the 1976 tax year.

8 For all purposes of this Section 12, amounts paid to a 
9taxing district
for such tax years as may be applicable by a 
10foreign corporation under the
provisions of Section 7-202 of 
11the Public Utilities Act, as amended,
shall be deemed to be 
12personal property taxes collected by such taxing district
for 
13such tax years as may be applicable. The Director shall 
14determine from the
Illinois Commerce Commission, for any tax 
15year as may be applicable, the
amounts so paid by any such 
16foreign corporation to any and all taxing
districts. The 
17Illinois Commerce Commission shall furnish such information to

18the Director. For all purposes of this Section 12, the Director 
19shall deem such
amounts to be collected personal property taxes 
20of each such taxing district
for the applicable tax year or 
21years.

22 Taxing districts located both in Cook County and in one or 
23more other
counties shall receive both a Cook County allocation 
24and a Downstate
allocation determined in the same way as all 
25other taxing districts.

26 If any taxing district in existence on July 1, 1979 ceases 
 
 
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1to exist,
or discontinues its operations, its Tax Base shall 
2thereafter be deemed
to be zero. If the powers, duties and 
3obligations of the discontinued
taxing district are assumed by 
4another taxing district, the Tax Base of
the discontinued 
5taxing district shall be added to the Tax Base of the
taxing 
6district assuming such powers, duties and obligations.

7 If two or more taxing districts in existence on July 1, 
81979, or a
successor or successors thereto shall consolidate 
9into one taxing
district, the Tax Base of such consolidated 
10taxing district shall be the
sum of the Tax Bases of each of 
11the taxing districts which have consolidated.

12 If a single taxing district in existence on July 1, 1979, 
13or a
successor or successors thereto shall be divided into two 
14or more
separate taxing districts, the tax base of the taxing 
15district so
divided shall be allocated to each of the resulting 
16taxing districts in
proportion to the then current equalized 
17assessed value of each resulting
taxing district.

18 If a portion of the territory of a taxing district is 
19disconnected
and annexed to another taxing district of the same 
20type, the Tax Base of
the taxing district from which 
21disconnection was made shall be reduced
in proportion to the 
22then current equalized assessed value of the disconnected

23territory as compared with the then current equalized assessed 
24value within the
entire territory of the taxing district prior 
25to disconnection, and the
amount of such reduction shall be 
26added to the Tax Base of the taxing
district to which 
 
 
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1annexation is made.

2 If a community college district is created after July 1, 
31979,
beginning on the effective date of this amendatory Act of 
41995, its Tax Base
shall be 3.5% of the sum of the personal 
5property tax collected for the
1977 tax year within the 
6territorial jurisdiction of the district.

7 The amounts allocated and paid to taxing districts pursuant 
8to
the provisions of this amendatory Act of 1979 shall be 
9deemed to be
substitute revenues for the revenues derived from 
10taxes imposed on
personal property pursuant to the provisions 
11of the "Revenue Act of
1939" or "An Act for the assessment and 
12taxation of private car line
companies", approved July 22, 
131943, as amended, or Section 414 of the
Illinois Insurance 
14Code, prior to the abolition of such taxes and shall
be used 
15for the same purposes as the revenues derived from ad valorem

16taxes on real estate.

17 Monies received by any taxing districts from the Personal 
18Property
Tax Replacement Fund shall be first applied toward 
19payment of the proportionate
amount of debt service which was 
20previously levied and collected from
extensions against 
21personal property on bonds outstanding as of December 31,
1978 
22and next applied toward payment of the proportionate share of 
23the pension
or retirement obligations of the taxing district 
24which were previously levied
and collected from extensions 
25against personal property. For each such
outstanding bond 
26issue, the County Clerk shall determine the percentage of the

 
 
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1debt service which was collected from extensions against real 
2estate in the
taxing district for 1978 taxes payable in 1979, 
3as related to the total amount
of such levies and collections 
4from extensions against both real and personal
property. For 
51979 and subsequent years' taxes, the County Clerk shall levy

6and extend taxes against the real estate of each taxing 
7district which will
yield the said percentage or percentages of 
8the debt service on such
outstanding bonds. The balance of the 
9amount necessary to fully pay such debt
service shall 
10constitute a first and prior lien upon the monies
received by 
11each such taxing district through the Personal Property Tax

12Replacement Fund and shall be first applied or set aside for 
13such purpose.
In counties having fewer than 3,000,000 
14inhabitants, the amendments to
this paragraph as made by this 
15amendatory Act of 1980 shall be first
applicable to 1980 taxes 
16to be collected in 1981.

17(Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11; 
1897-732, eff. 6-30-12; 98-24, eff. 6-19-13; 98-674, eff. 
196-30-14.)


20 Section 5-20. The General Obligation Bond Act is amended by 
21changing Section 15 as follows:




22 (30 ILCS 330/15) (from Ch. 127, par. 665)


23 Sec. 15. Computation of Principal and Interest; transfers. 

24 (a) Upon each delivery of Bonds authorized to be issued 
 
 
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1under this Act,
the Comptroller shall compute and certify to 
2the Treasurer the total amount
of principal of, interest on, 
3and premium, if any, on Bonds issued that will
be payable in 
4order to retire such Bonds, the amount of principal of,

5interest on and premium, if any, on such Bonds that will be 
6payable on each
payment date according to the tenor of such 
7Bonds during the then current and
each succeeding fiscal year, 
8and the amount of sinking fund payments needed to be deposited 
9in connection with Qualified School Construction Bonds 
10authorized by subsection (e) of Section 9.
With respect to the 
11interest payable on variable rate bonds, such
certifications 
12shall be calculated at the maximum rate of interest that
may be 
13payable during the fiscal year, after taking into account any 
14credits
permitted in the related indenture or other instrument 
15against the amount
of such interest required to be appropriated 
16for such period pursuant to
subsection (c) of Section 14 of 
17this Act. With respect to the interest
payable, such 
18certifications shall include the amounts certified by the

19Director of the
Governor's Office of Management and Budget 
20under subsection (b) of Section 9 of
this Act.

21 On or before the last day of each month the State Treasurer 
22and Comptroller
shall transfer from (1) the Road Fund with 
23respect to Bonds issued under
paragraph (a) of Section 4 of 
24this Act, or Bonds issued under authorization in Public Act 
2598-781, or Bonds issued for the purpose of
refunding such 
26bonds, and from (2) the General
Revenue Fund, with respect to 
 
 
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1all other Bonds issued under this Act, to the
General 
2Obligation Bond Retirement and Interest Fund an amount 
3sufficient to
pay the aggregate of the principal of, interest 
4on, and premium, if any, on
Bonds payable, by their terms on 
5the next payment date divided by the number of
full calendar 
6months between the date of such Bonds and the first such 
7payment
date, and thereafter, divided by the number of months 
8between each succeeding
payment date after the first. Such 
9computations and transfers shall be
made for each series of 
10Bonds issued and delivered. Interest payable on
variable rate 
11bonds shall be calculated at the maximum rate of interest that

12may be payable for the relevant period, after taking into 
13account any credits
permitted in the related indenture or other 
14instrument against the amount of
such interest required to be 
15appropriated for such period pursuant to
subsection (c) of 
16Section 14 of this Act. Computations of interest shall
include 
17the amounts certified by the Director of the
Governor's Office 
18of Management and Budget
under subsection (b) of Section 9 of 
19this Act. Interest for which moneys
have already been deposited 
20into the capitalized interest account within the
General 
21Obligation Bond Retirement and Interest Fund shall not be 
22included
in the calculation of the amounts to be transferred 
23under this subsection. Notwithstanding any other provision in 
24this Section, the transfer provisions provided in this 
25paragraph shall not apply to transfers made in fiscal year 2010 
26or fiscal year 2011 with respect to Bonds issued in fiscal year 
 
 
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12010 or fiscal year 2011 pursuant to Section 7.2 of this Act. 
2In the case of transfers made in fiscal year 2010 or fiscal 
3year 2011 with respect to the Bonds issued in fiscal year 2010 
4or fiscal year 2011 pursuant to Section 7.2 of this Act, on or 
5before the 15th day of the month prior to the required debt 
6service payment, the State Treasurer and Comptroller shall 
7transfer from the General Revenue Fund to the General 
8Obligation Bond Retirement and Interest Fund an amount 
9sufficient to pay the aggregate of the principal of, interest 
10on, and premium, if any, on the Bonds payable in that next 
11month. 

12 The transfer of monies herein and above directed is not 
13required if monies
in the General Obligation Bond Retirement 
14and Interest Fund are more than
the amount otherwise to be 
15transferred as herein above provided, and if the
Governor or 
16his authorized representative notifies the State Treasurer and

17Comptroller of such fact in writing.

18 (b) After the effective date of this Act, the balance of, 
19and monies
directed to be included in the Capital Development 
20Bond Retirement and
Interest Fund, Anti-Pollution Bond 
21Retirement and Interest Fund,
Transportation Bond, Series A 
22Retirement and Interest Fund, Transportation
Bond, Series B 
23Retirement and Interest Fund, and Coal Development Bond

24Retirement and Interest Fund shall be transferred to and 
25deposited in the
General Obligation Bond Retirement and 
26Interest Fund. This Fund shall be
used to make debt service 
 
 
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1payments on the State's general obligation Bonds
heretofore 
2issued which are now outstanding and payable from the Funds 
3herein
listed as well as on Bonds issued under this Act.

4 (c) The unused portion of federal funds received for a 
5capital
facilities project, as authorized by Section 3 of this 
6Act, for which
monies from the Capital Development Fund have 
7been expended shall remain in the Capital Development Board 
8Contributory Trust Fund and shall be used for capital projects 
9and for no other purpose, subject to appropriation and as 
10directed by the Capital Development Board. Any federal funds 
11received as reimbursement
for the completed construction of a 
12capital facilities project, as
authorized by Section 3 of this 
13Act, for which monies from the Capital
Development Fund have 
14been expended shall be deposited in the General
Obligation Bond 
15Retirement and Interest Fund.

16(Source: P.A. 98-245, eff. 1-1-14.)


17 Section 5-25. The State Prompt Payment Act is amended by 
18adding Section 3-5 as follows:

19 (30 ILCS 540/3-5 new)
20 Sec. 3-5. Budget Stabilization Fund; insufficient 
21appropriation. If an agency incurs an interest liability under 
22this Act that is ordinarily payable from the Budget 
23Stabilization Fund, but the agency has insufficient 
24appropriation authority from the Budget Stabilization Fund to 
 
 
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1make the interest payment at the time the interest payment is 
2due, the agency is authorized to pay the interest from its 
3available appropriations from the General Revenue Fund.

4 Section 5-30. The Illinois Income Tax Act is amended by 
5changing Section 901 as follows:

6 (35 ILCS 5/901) (from Ch. 120, par. 9-901)
7 Sec. 901. Collection authority. 
8 (a) In general.
9 The Department shall collect the taxes imposed by this Act. 
10The Department
shall collect certified past due child support 
11amounts under Section 2505-650
of the Department of Revenue Law 
12(20 ILCS 2505/2505-650). Except as
provided in subsections (b), 
13(c), (e), (f), (g), and (h) of this Section, money collected

14pursuant to subsections (a) and (b) of Section 201 of this Act 
15shall be
paid into the General Revenue Fund in the State 
16treasury; money
collected pursuant to subsections (c) and (d) 
17of Section 201 of this Act
shall be paid into the Personal 
18Property Tax Replacement Fund, a special
fund in the State 
19Treasury; and money collected under Section 2505-650 of the

20Department of Revenue Law (20 ILCS 2505/2505-650) shall be paid

21into the
Child Support Enforcement Trust Fund, a special fund 
22outside the State
Treasury, or
to the State
Disbursement Unit 
23established under Section 10-26 of the Illinois Public Aid

24Code, as directed by the Department of Healthcare and Family 
 
 
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1Services.
2 (b) Local Government Distributive Fund.
3 Beginning August 1, 1969, and continuing through June 30, 
41994, the Treasurer
shall transfer each month from the General 
5Revenue Fund to a special fund in
the State treasury, to be 
6known as the "Local Government Distributive Fund", an
amount 
7equal to 1/12 of the net revenue realized from the tax imposed 
8by
subsections (a) and (b) of Section 201 of this Act during 
9the preceding month.
Beginning July 1, 1994, and continuing 
10through June 30, 1995, the Treasurer
shall transfer each month 
11from the General Revenue Fund to the Local Government

12Distributive Fund an amount equal to 1/11 of the net revenue 
13realized from the
tax imposed by subsections (a) and (b) of 
14Section 201 of this Act during the
preceding month. Beginning 
15July 1, 1995 and continuing through January 31, 2011, the 
16Treasurer shall transfer each
month from the General Revenue 
17Fund to the Local Government Distributive Fund
an amount equal 
18to the net of (i) 1/10 of the net revenue realized from the
tax 
19imposed by
subsections (a) and (b) of Section 201 of the 
20Illinois Income Tax Act during
the preceding month
(ii) minus, 
21beginning July 1, 2003 and ending June 30, 2004, $6,666,666, 
22and
beginning July 1,
2004,
zero. Beginning February 1, 2011, 
23and continuing through January 31, 2015, the Treasurer shall 
24transfer each month from the General Revenue Fund to the Local 
25Government Distributive Fund an amount equal to the sum of (i) 
266% (10% of the ratio of the 3% individual income tax rate prior 
 
 
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1to 2011 to the 5% individual income tax rate after 2010) of the 
2net revenue realized from the tax imposed by subsections (a) 
3and (b) of Section 201 of this Act upon individuals, trusts, 
4and estates during the preceding month and (ii) 6.86% (10% of 
5the ratio of the 4.8% corporate income tax rate prior to 2011 
6to the 7% corporate income tax rate after 2010) of the net 
7revenue realized from the tax imposed by subsections (a) and 
8(b) of Section 201 of this Act upon corporations during the 
9preceding month. Beginning February 1, 2015 and continuing 
10through January 31, 2025, the Treasurer shall transfer each 
11month from the General Revenue Fund to the Local Government 
12Distributive Fund an amount equal to the sum of (i) 8% (10% of 
13the ratio of the 3% individual income tax rate prior to 2011 to 
14the 3.75% individual income tax rate after 2014) of the net 
15revenue realized from the tax imposed by subsections (a) and 
16(b) of Section 201 of this Act upon individuals, trusts, and 
17estates during the preceding month and (ii) 9.14% (10% of the 
18ratio of the 4.8% corporate income tax rate prior to 2011 to 
19the 5.25% corporate income tax rate after 2014) of the net 
20revenue realized from the tax imposed by subsections (a) and 
21(b) of Section 201 of this Act upon corporations during the 
22preceding month. Beginning February 1, 2025, the Treasurer 
23shall transfer each month from the General Revenue Fund to the 
24Local Government Distributive Fund an amount equal to the sum 
25of (i) 9.23% (10% of the ratio of the 3% individual income tax 
26rate prior to 2011 to the 3.25% individual income tax rate 
 
 
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1after 2024) of the net revenue realized from the tax imposed by 
2subsections (a) and (b) of Section 201 of this Act upon 
3individuals, trusts, and estates during the preceding month and 
4(ii) 10% of the net revenue realized from the tax imposed by 
5subsections (a) and (b) of Section 201 of this Act upon 
6corporations during the preceding month. Net revenue realized 
7for a month shall be defined as the
revenue from the tax 
8imposed by subsections (a) and (b) of Section 201 of this
Act 
9which is deposited in the General Revenue Fund, the Education 
10Assistance
Fund, the Income Tax Surcharge Local Government 
11Distributive Fund, the Fund for the Advancement of Education, 
12and the Commitment to Human Services Fund during the
month 
13minus the amount paid out of the General Revenue Fund in State 
14warrants
during that same month as refunds to taxpayers for 
15overpayment of liability
under the tax imposed by subsections 
16(a) and (b) of Section 201 of this Act.
17 Notwithstanding any provision of law to the contrary, 
18beginning on the effective date of this amendatory Act of the 
19100th General Assembly, those amounts required under this 
20subsection (b) to be transferred by the Treasurer into the 
21Local Government Distributive Fund from the General Revenue 
22Fund shall be directly deposited into the Local Government 
23Distributive Fund as the revenue is realized from the tax 
24imposed by subsections (a) and (b) of Section 201 of this Act.
25 For State fiscal year 2018 only, notwithstanding any 
26provision of law to the contrary, the total amount of revenue 
 
 
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1and deposits under this Section attributable to revenues 
2realized during State fiscal year 2018 shall be reduced by 10%. 
3 Beginning on August 26, 2014 (the effective date of Public 
4Act 98-1052), the Comptroller shall perform the transfers 
5required by this subsection (b) no later than 60 days after he 
6or she receives the certification from the Treasurer as 
7provided in Section 1 of the State Revenue Sharing Act. 
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. The 
14 Department shall deposit 6%
of such amounts during the 
15 period beginning January 1, 1989 and ending on June
30, 
16 1989. Beginning with State fiscal year 1990 and for each 
17 fiscal year
thereafter, the percentage deposited into the 
18 Income Tax Refund Fund during a
fiscal year shall be the 
19 Annual Percentage. For fiscal years 1999 through
2001, the 
20 Annual Percentage shall be 7.1%.
For fiscal year 2003, the 
21 Annual Percentage shall be 8%.
For fiscal year 2004, the 
22 Annual Percentage shall be 11.7%. Upon the effective date 
23 of this amendatory Act of the 93rd General Assembly, the 
24 Annual Percentage shall be 10% for fiscal year 2005. For 
25 fiscal year 2006, the Annual Percentage shall be 9.75%. For 
26 fiscal
year 2007, the Annual Percentage shall be 9.75%. For 
 
 
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1 fiscal year 2008, the Annual Percentage shall be 7.75%. For 
2 fiscal year 2009, the Annual Percentage shall be 9.75%. For 
3 fiscal year 2010, the Annual Percentage shall be 9.75%. For 
4 fiscal year 2011, the Annual Percentage shall be 8.75%. For 
5 fiscal year 2012, the Annual Percentage shall be 8.75%. For 
6 fiscal year 2013, the Annual Percentage shall be 9.75%. For 
7 fiscal year 2014, the Annual Percentage shall be 9.5%. For 
8 fiscal year 2015, the Annual Percentage shall be 10%. For 
9 fiscal year 2018, the Annual Percentage shall be 9.8%. For 
10 all other
fiscal years, the
Annual Percentage shall be 
11 calculated as a fraction, the numerator of which
shall be 
12 the amount of refunds approved for payment by the 
13 Department during
the preceding fiscal year as a result of 
14 overpayment of tax liability under
subsections (a) and 
15 (b)(1), (2), and (3) of Section 201 of this Act plus the

16 amount of such refunds remaining approved but unpaid at the 
17 end of the
preceding fiscal year, minus the amounts 
18 transferred into the Income Tax
Refund Fund from the 
19 Tobacco Settlement Recovery Fund, and
the denominator of 
20 which shall be the amounts which will be collected pursuant

21 to subsections (a) and (b)(1), (2), and (3) of Section 201 
22 of this Act during
the preceding fiscal year; except that 
23 in State fiscal year 2002, the Annual
Percentage shall in 
24 no event exceed 7.6%. The Director of Revenue shall
certify 
25 the Annual Percentage to the Comptroller on the last 
26 business day of
the fiscal year immediately preceding the 
 
 
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1 fiscal year for which it is to be
effective.
2  (2) Beginning on January 1, 1989 and thereafter, the 
3 Department shall
deposit a percentage of the amounts 
4 collected pursuant to subsections (a)
and (b)(6), (7), and 
5 (8), (c) and (d) of Section 201
of this Act into a fund in 
6 the State treasury known as the Income Tax
Refund Fund. The 
7 Department shall deposit 18% of such amounts during the

8 period beginning January 1, 1989 and ending on June 30, 
9 1989. Beginning
with State fiscal year 1990 and for each 
10 fiscal year thereafter, the
percentage deposited into the 
11 Income Tax Refund Fund during a fiscal year
shall be the 
12 Annual Percentage. For fiscal years 1999, 2000, and 2001, 
13 the
Annual Percentage shall be 19%.
For fiscal year 2003, 
14 the Annual Percentage shall be 27%. For fiscal year
2004, 
15 the Annual Percentage shall be 32%.
Upon the effective date 
16 of this amendatory Act of the 93rd General Assembly, the 
17 Annual Percentage shall be 24% for fiscal year 2005.
For 
18 fiscal year 2006, the Annual Percentage shall be 20%. For 
19 fiscal
year 2007, the Annual Percentage shall be 17.5%. For 
20 fiscal year 2008, the Annual Percentage shall be 15.5%. For 
21 fiscal year 2009, the Annual Percentage shall be 17.5%. For 
22 fiscal year 2010, the Annual Percentage shall be 17.5%. For 
23 fiscal year 2011, the Annual Percentage shall be 17.5%. For 
24 fiscal year 2012, the Annual Percentage shall be 17.5%. For 
25 fiscal year 2013, the Annual Percentage shall be 14%. For 
26 fiscal year 2014, the Annual Percentage shall be 13.4%. For 
 
 
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1 fiscal year 2015, the Annual Percentage shall be 14%. For 
2 fiscal year 2018, the Annual Percentage shall be 17.5%. For 
3 all other fiscal years, the Annual
Percentage shall be 
4 calculated
as a fraction, the numerator of which shall be 
5 the amount of refunds
approved for payment by the 
6 Department during the preceding fiscal year as
a result of 
7 overpayment of tax liability under subsections (a) and 
8 (b)(6),
(7), and (8), (c) and (d) of Section 201 of this 
9 Act plus the
amount of such refunds remaining approved but 
10 unpaid at the end of the
preceding fiscal year, and the 
11 denominator of
which shall be the amounts which will be 
12 collected pursuant to subsections (a)
and (b)(6), (7), and 
13 (8), (c) and (d) of Section 201 of this Act during the

14 preceding fiscal year; except that in State fiscal year 
15 2002, the Annual
Percentage shall in no event exceed 23%. 
16 The Director of Revenue shall
certify the Annual Percentage 
17 to the Comptroller on the last business day of
the fiscal 
18 year immediately preceding the fiscal year for which it is 
19 to be
effective.
20  (3) The Comptroller shall order transferred and the 
21 Treasurer shall
transfer from the Tobacco Settlement 
22 Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 
23 in January, 2001, (ii) $35,000,000 in January, 2002, and

24 (iii) $35,000,000 in January, 2003.
25 (d) Expenditures from Income Tax Refund Fund.
26  (1) Beginning January 1, 1989, money in the Income Tax 
 
 
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1 Refund Fund
shall be expended exclusively for the purpose 
2 of paying refunds resulting
from overpayment of tax 
3 liability under Section 201 of this Act, for paying
rebates 
4 under Section 208.1 in the event that the amounts in the 
5 Homeowners'
Tax Relief Fund are insufficient for that 
6 purpose,
and for
making transfers pursuant to this 
7 subsection (d).
8  (2) The Director shall order payment of refunds 
9 resulting from
overpayment of tax liability under Section 
10 201 of this Act from the
Income Tax Refund Fund only to the 
11 extent that amounts collected pursuant
to Section 201 of 
12 this Act and transfers pursuant to this subsection (d)
and 
13 item (3) of subsection (c) have been deposited and retained 
14 in the
Fund.
15  (3) As soon as possible after the end of each fiscal 
16 year, the Director
shall
order transferred and the State 
17 Treasurer and State Comptroller shall
transfer from the 
18 Income Tax Refund Fund to the Personal Property Tax

19 Replacement Fund an amount, certified by the Director to 
20 the Comptroller,
equal to the excess of the amount 
21 collected pursuant to subsections (c) and
(d) of Section 
22 201 of this Act deposited into the Income Tax Refund Fund

23 during the fiscal year over the amount of refunds resulting 
24 from
overpayment of tax liability under subsections (c) and 
25 (d) of Section 201
of this Act paid from the Income Tax 
26 Refund Fund during the fiscal year.
 
 
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1  (4) As soon as possible after the end of each fiscal 
2 year, the Director shall
order transferred and the State 
3 Treasurer and State Comptroller shall
transfer from the 
4 Personal Property Tax Replacement Fund to the Income Tax

5 Refund Fund an amount, certified by the Director to the 
6 Comptroller, equal
to the excess of the amount of refunds 
7 resulting from overpayment of tax
liability under 
8 subsections (c) and (d) of Section 201 of this Act paid

9 from the Income Tax Refund Fund during the fiscal year over 
10 the amount
collected pursuant to subsections (c) and (d) of 
11 Section 201 of this Act
deposited into the Income Tax 
12 Refund Fund during the fiscal year.
13  (4.5) As soon as possible after the end of fiscal year 
14 1999 and of each
fiscal year
thereafter, the Director shall 
15 order transferred and the State Treasurer and
State 
16 Comptroller shall transfer from the Income Tax Refund Fund 
17 to the General
Revenue Fund any surplus remaining in the 
18 Income Tax Refund Fund as of the end
of such fiscal year; 
19 excluding for fiscal years 2000, 2001, and 2002
amounts 
20 attributable to transfers under item (3) of subsection (c) 
21 less refunds
resulting from the earned income tax credit.
22  (5) This Act shall constitute an irrevocable and 
23 continuing
appropriation from the Income Tax Refund Fund 
24 for the purpose of paying
refunds upon the order of the 
25 Director in accordance with the provisions of
this Section.
26 (e) Deposits into the Education Assistance Fund and the 
 
 
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1Income Tax
Surcharge Local Government Distributive Fund.
2 On July 1, 1991, and thereafter, of the amounts collected 
3pursuant to
subsections (a) and (b) of Section 201 of this Act, 
4minus deposits into the
Income Tax Refund Fund, the Department 
5shall deposit 7.3% into the
Education Assistance Fund in the 
6State Treasury. Beginning July 1, 1991,
and continuing through 
7January 31, 1993, of the amounts collected pursuant to

8subsections (a) and (b) of Section 201 of the Illinois Income 
9Tax Act, minus
deposits into the Income Tax Refund Fund, the 
10Department shall deposit 3.0%
into the Income Tax Surcharge 
11Local Government Distributive Fund in the State
Treasury. 
12Beginning February 1, 1993 and continuing through June 30, 
131993, of
the amounts collected pursuant to subsections (a) and 
14(b) of Section 201 of the
Illinois Income Tax Act, minus 
15deposits into the Income Tax Refund Fund, the
Department shall 
16deposit 4.4% into the Income Tax Surcharge Local Government

17Distributive Fund in the State Treasury. Beginning July 1, 
181993, and
continuing through June 30, 1994, of the amounts 
19collected under subsections
(a) and (b) of Section 201 of this 
20Act, minus deposits into the Income Tax
Refund Fund, the 
21Department shall deposit 1.475% into the Income Tax Surcharge

22Local Government Distributive Fund in the State Treasury.
23 (f) Deposits into the Fund for the Advancement of 
24Education. Beginning February 1, 2015, the Department shall 
25deposit the following portions of the revenue realized from the 
26tax imposed upon individuals, trusts, and estates by 
 
 
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1subsections (a) and (b) of Section 201 of this Act during the 
2preceding month, minus deposits into the Income Tax Refund 
3Fund, into the Fund for the Advancement of Education: 
4  (1) beginning February 1, 2015, and prior to February 
5 1, 2025, 1/30; and 
6  (2) beginning February 1, 2025, 1/26. 
7 If the rate of tax imposed by subsection (a) and (b) of 
8Section 201 is reduced pursuant to Section 201.5 of this Act, 
9the Department shall not make the deposits required by this 
10subsection (f) on or after the effective date of the reduction. 
11 (g) Deposits into the Commitment to Human Services Fund. 
12Beginning February 1, 2015, the Department shall deposit the 
13following portions of the revenue realized from the tax imposed 
14upon individuals, trusts, and estates by subsections (a) and 
15(b) of Section 201 of this Act during the preceding month, 
16minus deposits into the Income Tax Refund Fund, into the 
17Commitment 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 
22Section 201 is reduced pursuant to Section 201.5 of this Act, 
23the Department shall not make the deposits required by this 
24subsection (g) on or after the effective date of the reduction. 
25 (h) Deposits into the Tax Compliance and Administration 
26Fund. Beginning on the first day of the first calendar month to 
 
 
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1occur on or after August 26, 2014 (the effective date of Public 
2Act 98-1098), each month the Department shall pay into the Tax 
3Compliance and Administration Fund, to be used, subject to 
4appropriation, to fund additional auditors and compliance 
5personnel at the Department, an amount equal to 1/12 of 5% of 
6the cash receipts collected during the preceding fiscal year by 
7the Audit Bureau of the Department from the tax imposed by 
8subsections (a), (b), (c), and (d) of Section 201 of this Act, 
9net of deposits into the Income Tax Refund Fund made from those 
10cash receipts. 
11(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 
1298-1052, eff. 8-26-14; 98-1098, eff. 8-26-14; 99-78, eff. 
137-20-15.)

14 Section 5-35. The Metropolitan Pier and Exposition 
15Authority Act is amended by changing Sections 5, 13, and 13.2 
16and by adding Section 13.3 as follows:

17 (70 ILCS 210/5) (from Ch. 85, par. 1225)
18 Sec. 5. The Metropolitan Pier and Exposition Authority 
19shall also have the
following rights and powers:
20  (a) To accept from Chicago Park Fair, a corporation, an 
21 assignment of
whatever sums of money it may have received 
22 from the Fair and Exposition
Fund, allocated by the 
23 Department of Agriculture of the State of Illinois,
and 
24 Chicago Park Fair is hereby authorized to assign, set over 
 
 
10000SB0042ham001- 134 -LRB100 04925 JWD 27935 a


1 and transfer
any of those funds to the Metropolitan Pier 
2 and Exposition Authority. The
Authority has the right and 
3 power hereafter to receive sums as may be
distributed to it 
4 by the Department of Agriculture of the State of Illinois

5 from the Fair and Exposition Fund pursuant to the 
6 provisions of Sections 5,
6i, and 28 of the State Finance 
7 Act. All sums received by the Authority
shall be held in 
8 the sole custody of the secretary-treasurer of the

9 Metropolitan Pier and Exposition Board.
10  (b) To accept the assignment of, assume and execute any 
11 contracts
heretofore entered into by Chicago Park Fair.
12  (c) To acquire, own, construct, equip, lease, operate 
13 and maintain
grounds, buildings and facilities to carry out 
14 its corporate purposes and
duties, and to carry out or 
15 otherwise provide for the recreational,
cultural, 
16 commercial or residential development of Navy Pier, and to 
17 fix
and collect just, reasonable and nondiscriminatory 
18 charges for the use
thereof. The charges so collected shall 
19 be made available to defray the
reasonable expenses of the 
20 Authority and to pay the principal of and the
interest upon 
21 any revenue bonds issued by the Authority. The Authority

22 shall be subject to and comply with the Lake Michigan and 
23 Chicago Lakefront
Protection Ordinance, the Chicago 
24 Building Code, the Chicago Zoning
Ordinance, and all 
25 ordinances and regulations of the City of Chicago
contained 
26 in the following Titles of the Municipal Code of Chicago:

 
 
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1 Businesses, Occupations and Consumer Protection; Health 
2 and Safety; Fire
Prevention; Public Peace, Morals and 
3 Welfare; Utilities
and Environmental Protection; Streets, 
4 Public Ways, Parks, Airports and
Harbors; Electrical 
5 Equipment and Installation; Housing and Economic

6 Development (only Chapter 5-4 thereof); and Revenue and 
7 Finance (only so far
as such Title pertains to the 
8 Authority's duty to collect taxes on behalf
of the City of 
9 Chicago).
10  (d) To enter into contracts treating in any manner with 
11 the objects and
purposes of this Act.
12  (e) To lease any buildings to the Adjutant General of 
13 the State of
Illinois for the use of the Illinois National 
14 Guard or the Illinois
Naval Militia.
15  (f) To exercise the right of eminent domain by 
16 condemnation proceedings
in the manner provided by the 
17 Eminent Domain Act,
including, with respect to Site B only, 
18 the authority to exercise quick
take condemnation by 
19 immediate vesting of title under Article 20 of the Eminent 
20 Domain Act, to acquire any privately
owned real or personal 
21 property and, with respect to Site B only, public
property 
22 used for rail transportation purposes (but no such taking 
23 of such
public property shall, in the reasonable judgment 
24 of the owner, interfere
with such rail transportation) for 
25 the lawful purposes of the Authority in
Site A, at Navy 
26 Pier, and at Site B. Just compensation for property taken

 
 
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1 or acquired under this paragraph shall be paid in money or, 
2 notwithstanding
any other provision of this Act and with 
3 the agreement of the owner of the
property to be taken or 
4 acquired, the Authority may convey substitute
property or 
5 interests in property or enter into agreements with the

6 property owner, including leases, licenses, or 
7 concessions, with respect to
any property owned by the 
8 Authority, or may provide for other lawful forms
of just 
9 compensation to the owner. Any property acquired in 
10 condemnation
proceedings shall be used only as provided in 
11 this Act. Except as
otherwise provided by law, the City of 
12 Chicago shall have a right of first
refusal prior to any 
13 sale of any such property by the Authority to a third
party 
14 other than substitute property. The Authority shall 
15 develop and
implement a relocation plan for businesses 
16 displaced as a result of the
Authority's acquisition of 
17 property. The relocation plan shall be
substantially 
18 similar to provisions of the Uniform Relocation Assistance

19 and Real Property Acquisition Act and regulations 
20 promulgated under that
Act relating to assistance to 
21 displaced businesses. To implement the
relocation plan the 
22 Authority may acquire property by purchase or gift or
may 
23 exercise the powers authorized in this subsection (f), 
24 except the
immediate vesting of title under Article 20 of 
25 the Eminent Domain Act, to acquire substitute private 
26 property within one mile
of Site B for the benefit of 
 
 
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1 displaced businesses located on property being
acquired by 
2 the Authority. However, no such substitute property may be

3 acquired by the Authority unless the mayor of the 
4 municipality in which the
property is located certifies in 
5 writing that the acquisition is consistent
with the 
6 municipality's land use and economic development policies 
7 and
goals. The acquisition of substitute property is 
8 declared to be for public
use. In exercising the powers 
9 authorized in this subsection (f), the
Authority shall use 
10 its best efforts to relocate businesses within the area
of 
11 McCormick Place or, failing that, within the City of 
12 Chicago.
13  (g) To enter into contracts relating to construction 
14 projects which
provide for the delivery by the contractor 
15 of a completed project,
structure, improvement, or 
16 specific portion thereof, for a fixed maximum
price, which 
17 contract may provide that the delivery of the project,

18 structure, improvement, or specific portion thereof, for 
19 the fixed maximum
price is insured or guaranteed by a third 
20 party capable of completing
the construction.
21  (h) To enter into agreements with any person with 
22 respect to the use
and occupancy of the grounds, buildings, 
23 and facilities of the Authority,
including concession, 
24 license, and lease agreements on terms and conditions as

25 the Authority determines. Notwithstanding Section 24, 
26 agreements with respect
to the use and occupancy of the 
 
 
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1 grounds, buildings, and facilities of the
Authority for a 
2 term of more than one year shall be entered into in 
3 accordance
with the procurement process provided for in 
4 Section 25.1.
5  (i) To enter into agreements with any person with 
6 respect to the
operation and management of the grounds, 
7 buildings, and facilities of the
Authority or the provision 
8 of goods and services on terms and
conditions as the 
9 Authority determines.
10  (j) After conducting the procurement process provided 
11 for in Section 25.1,
to enter into one or more contracts to 
12 provide for the design and
construction of all or part of 
13 the Authority's Expansion Project grounds,
buildings, and 
14 facilities. Any contract for design and construction of the

15 Expansion Project shall be in the form authorized by 
16 subsection (g), shall
be for a fixed maximum price not in 
17 excess of the funds that are authorized
to be made 
18 available
for those purposes during the term of the 
19 contract, and shall be entered
into before commencement of 
20 construction.
21  (k) To enter into agreements, including project 
22 agreements with labor
unions, that the Authority deems 
23 necessary to complete the Expansion Project
or any other 
24 construction or improvement project in the most timely
and 
25 efficient manner and without strikes, picketing, or other 
26 actions that
might cause disruption or delay and thereby 
 
 
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1 add to the cost of the project.
2  (l) To provide incentives to organizations and 
3 entities that agree to make use of the grounds, buildings, 
4 and facilities of the Authority for conventions, meetings, 
5 or trade shows. The incentives may take the form of 
6 discounts from regular fees charged by the Authority, 
7 subsidies for or assumption of the costs incurred with 
8 respect to the convention, meeting, or trade show, or other 
9 inducements. The Authority shall award incentives to 
10 attract large conventions, meetings, and trade shows to its 
11 facilities under the terms set forth in this subsection (l) 
12 from amounts appropriated to the Authority from the 
13 Metropolitan Pier and Exposition Authority Incentive Fund 
14 for this purpose. 
15  No later than May 15 of each year, the Chief Executive 
16 Officer of the Metropolitan Pier and Exposition Authority 
17 shall certify to the State Comptroller and the State 
18 Treasurer the amounts of incentive grant funds used during 
19 the current fiscal year to provide incentives for 
20 conventions, meetings, or trade shows that (i) have been 
21 approved by the Authority, in consultation with an 
22 organization meeting the qualifications set out in Section 
23 5.6 of this Act, provided the Authority has entered into a 
24 marketing agreement with such an organization, (ii) 
25 demonstrate registered attendance in excess of 5,000 
26 individuals or in excess of 10,000 individuals, as 
 
 
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1 appropriate, and (iii) but for the incentive, would not 
2 have used the facilities of the Authority for the 
3 convention, meeting, or trade show. The State Comptroller 
4 may request that the Auditor General conduct an audit of 
5 the accuracy of the certification. If the State Comptroller 
6 determines by this process of certification that incentive 
7 funds, in whole or in part, were disbursed by the Authority 
8 by means other than in accordance with the standards of 
9 this subsection (l), then any amount transferred to the 
10 Metropolitan Pier and Exposition Authority Incentive Fund 
11 shall be reduced during the next subsequent transfer in 
12 direct proportion to that amount determined to be in 
13 violation of the terms set forth in this subsection (l). 
14  On July 15, 2012, the Comptroller shall order 
15 transferred, and the Treasurer shall transfer, into the 
16 Metropolitan Pier and Exposition Authority Incentive Fund 
17 from the General Revenue Fund the sum of $7,500,000 plus an 
18 amount equal to the incentive grant funds certified by the 
19 Chief Executive Officer as having been lawfully paid under 
20 the provisions of this Section in the previous 2 fiscal 
21 years that have not otherwise been transferred into the 
22 Metropolitan Pier and Exposition Authority Incentive Fund, 
23 provided that transfers in excess of $15,000,000 shall not 
24 be made in any fiscal year.
25  On July 15, 2013, the Comptroller shall order 
26 transferred, and the Treasurer shall transfer, into the 
 
 
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1 Metropolitan Pier and Exposition Authority Incentive Fund 
2 from the General Revenue Fund the sum of $7,500,000 plus an 
3 amount equal to the incentive grant funds certified by the 
4 Chief Executive Officer as having been lawfully paid under 
5 the provisions of this Section in the previous fiscal year 
6 that have not otherwise been transferred into the 
7 Metropolitan Pier and Exposition Authority Incentive Fund, 
8 provided that transfers in excess of $15,000,000 shall not 
9 be made in any fiscal year. 
10  On July 15, 2014, and every year thereafter, the 
11 Comptroller shall order transferred, and the Treasurer 
12 shall transfer, into the Metropolitan Pier and Exposition 
13 Authority Incentive Fund from the General Revenue Fund an 
14 amount equal to the incentive grant funds certified by the 
15 Chief Executive Officer as having been lawfully paid under 
16 the provisions of this Section in the previous fiscal year 
17 that have not otherwise been transferred into the 
18 Metropolitan Pier and Exposition Authority Incentive Fund, 
19 provided that (1) no transfers with respect to any previous 
20 fiscal year shall be made after the transfer has been made 
21 with respect to the 2017 fiscal year and (2) transfers in 
22 excess of $15,000,000 shall not be made in any fiscal year. 
23  After a transfer has been made under this subsection 
24 (l), the Chief Executive Officer shall file a request for 
25 payment with the Comptroller evidencing that the incentive 
26 grants have been made and the Comptroller shall thereafter 
 
 
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1 order paid, and the Treasurer shall pay, the requested 
2 amounts to the Metropolitan Pier and Exposition Authority. 
3   In no case shall more than $5,000,000 be used in any 
4 one year by the Authority for incentives granted 
5 conventions, meetings, or trade shows with a registered 
6 attendance of more than 5,000 and less than 10,000. Amounts 
7 in the Metropolitan Pier and Exposition Authority 
8 Incentive Fund shall only be used by the Authority for 
9 incentives paid to attract large conventions, meetings, 
10 and trade shows to its facilities as provided in this 
11 subsection (l).
12  (l-5) The Village of Rosemont shall provide incentives 
13 from amounts transferred into the Convention Center 
14 Support Fund to retain and attract conventions, meetings, 
15 or trade shows to the Donald E. Stephens Convention Center 
16 under the terms set forth in this subsection (l-5).
17  No later than May 15 of each year, the Mayor of the 
18 Village of Rosemont or his or her designee shall certify to 
19 the State Comptroller and the State Treasurer the amounts 
20 of incentive grant funds used during the previous fiscal 
21 year to provide incentives for conventions, meetings, or 
22 trade shows that (1) have been approved by the Village, (2) 
23 demonstrate registered attendance in excess of 5,000 
24 individuals, and (3) but for the incentive, would not have 
25 used the Donald E. Stephens Convention Center facilities 
26 for the convention, meeting, or trade show. The State 
 
 
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1 Comptroller may request that the Auditor General conduct an 
2 audit of the accuracy of the certification.
3  If the State Comptroller determines by this process of 
4 certification that incentive funds, in whole or in part, 
5 were disbursed by the Village by means other than in 
6 accordance with the standards of this subsection (l-5), 
7 then the amount transferred to the Convention Center 
8 Support Fund shall be reduced during the next subsequent 
9 transfer in direct proportion to that amount determined to 
10 be in violation of the terms set forth in this subsection 
11 (l-5). 
12  On July 15, 2012, and each year thereafter, the 
13 Comptroller shall order transferred, and the Treasurer 
14 shall transfer, into the Convention Center Support Fund 
15 from the General Revenue Fund the amount of $5,000,000 for 
16 (i) incentives to attract large conventions, meetings, and 
17 trade shows to the Donald E. Stephens Convention Center, 
18 and (ii) to be used by the Village of Rosemont for the 
19 repair, maintenance, and improvement of the Donald E. 
20 Stephens Convention Center and for debt service on debt 
21 instruments issued for those purposes by the village. No 
22 later than 30 days after the transfer, the Comptroller 
23 shall order paid, and the Treasurer shall pay, to the 
24 Village of Rosemont the amounts transferred. 
25  (m) To enter into contracts with any person conveying 
26 the naming rights or other intellectual property rights 
 
 
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1 with respect to the grounds, buildings, and facilities of 
2 the Authority.
3  (n) To enter into grant agreements with the Chicago 
4 Convention and Tourism Bureau providing for the marketing 
5 of the convention facilities to large and small 
6 conventions, meetings, and trade shows and the promotion of 
7 the travel industry in the City of Chicago, provided such 
8 agreements meet the requirements of Section 5.6 of this 
9 Act. Receipts of the Authority from the increase in the 
10 airport departure tax authorized by Section 13(f) of this 
11 amendatory Act of the 96th General Assembly and, subject to 
12 appropriation to the Authority, funds deposited in the 
13 Chicago Travel Industry Promotion Fund pursuant to Section 
14 6 of the Hotel Operators' Occupation Tax Act shall be 
15 granted to the Bureau for such purposes. 
16 Nothing in this Act shall be construed to authorize the 
17Authority to spend
the proceeds of any bonds or notes issued 
18under Section 13.2 or any taxes
levied under Section 13 to 
19construct a stadium to be leased to or used by
professional 
20sports teams.
21(Source: P.A. 97-617, eff. 10-26-11; 98-109, eff. 7-25-13.)




22 (70 ILCS 210/13) (from Ch. 85, par. 1233)



23 Sec. 13. 
(a) The Authority shall not have power to levy 
24taxes for any
purpose, except as provided in subsections (b), 
25(c), (d), (e), and (f).

 
 
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1 (b) By ordinance the Authority shall, as soon as 
2practicable after the
effective date of this amendatory Act of 
31991, impose a Metropolitan Pier and
Exposition Authority 
4Retailers' Occupation Tax upon all persons engaged in
the 
5business of selling tangible personal property at retail within 
6the
territory described in this subsection at the rate of 1.0% 
7of the gross
receipts (i) from the sale of food, alcoholic 
8beverages, and soft drinks
sold for consumption on the premises 
9where sold and (ii) from the sale of
food, alcoholic beverages, 
10and soft drinks sold for consumption off the
premises where 
11sold by a retailer whose principal source of gross receipts
is 
12from the sale of food, alcoholic beverages, and soft drinks 
13prepared for
immediate consumption.

14 The tax imposed under this subsection and all civil 
15penalties that may
be assessed as an incident to that tax shall 
16be collected and enforced by the
Illinois Department of 
17Revenue. The Department shall have full power to
administer and 
18enforce this subsection, to collect all taxes and penalties so

19collected in the manner provided in this subsection, and to 
20determine all
rights to credit memoranda arising on account of 
21the erroneous payment of
tax or penalty under this subsection. 
22In the administration of and
compliance with this subsection, 
23the Department and persons who are subject
to this subsection 
24shall have the same rights, remedies, privileges,
immunities, 
25powers, and duties, shall be subject to the same conditions,

26restrictions, limitations, penalties, exclusions, exemptions, 
 
 
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1and
definitions of terms, and shall employ the same modes of 
2procedure
applicable to this Retailers' Occupation Tax as are 
3prescribed in Sections
1, 2 through 2-65 (in respect to all 
4provisions of those Sections other
than the State rate of 
5taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes 
6and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,

75j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January 
81, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and 
9after January 1, 1994, all
applicable provisions of the Uniform 
10Penalty and Interest Act that are not
inconsistent with this 
11Act, as fully as if provisions contained in those
Sections of 
12the Retailers' Occupation Tax Act were set forth in this

13subsection.

14 Persons subject to any tax imposed under the authority 
15granted in
this subsection may reimburse themselves for their 
16seller's tax liability
under this subsection by separately 
17stating that tax as an additional
charge, which charge may be 
18stated in combination, in a single amount, with
State taxes 
19that sellers are required to collect under the Use Tax Act,

20pursuant to bracket schedules as the Department may prescribe.

21The retailer filing the return shall, at the time of filing the

22return, pay to the Department the amount of tax imposed under 
23this
subsection, less a discount of 1.75%, which is allowed to 
24reimburse the
retailer for the expenses incurred in keeping 
25records, preparing and
filing returns, remitting the tax, and 
26supplying data to the Department on
request.

 
 
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1 Whenever the Department determines that a refund should be 
2made under
this subsection to a claimant instead of issuing a 
3credit memorandum, the
Department shall notify the State 
4Comptroller, who shall cause a warrant
to be drawn for the 
5amount specified and to the person named in the
notification 
6from the Department. The refund shall be paid by the State

7Treasurer out of the Metropolitan Pier and Exposition Authority 
8trust fund
held by the State Treasurer as trustee for the 
9Authority.

10 Nothing in this subsection authorizes the Authority to 
11impose a tax upon
the privilege of engaging in any business 
12that under the Constitution of
the United States may not be 
13made the subject of taxation by this State.

14 The Department shall forthwith pay over to the State 
15Treasurer, ex
officio, as trustee for the Authority, all taxes 
16and penalties collected
under this subsection for deposit into 
17a trust fund held outside of the
State Treasury. 
18 As soon as possible after the first day of each month, 
19beginning January 1, 2011, upon certification of the Department 
20of Revenue, the Comptroller shall order transferred, and the 
21Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
22local sales tax increment, as defined in the Innovation 
23Development and Economy Act, collected under this subsection 
24during the second preceding calendar month for sales within a 
25STAR bond district.
26 After the monthly transfer to the STAR Bonds Revenue Fund, 
 
 
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1on or before the 25th day of each calendar month, the

2Department shall prepare and certify to the Comptroller the 
3amounts to be
paid under subsection (g) of this Section, which 
4shall be the amounts, not
including credit memoranda, collected 
5under this subsection during the second
preceding calendar 
6month by the Department, less any amounts determined by the

7Department to be necessary for the payment of refunds, less 2% 
8of such
balance, which sum shall be deposited by the State 
9Treasurer into the Tax
Compliance and Administration Fund in 
10the State Treasury from which it shall be
appropriated to the 
11Department to cover the costs of the Department in

12administering and enforcing the provisions of this subsection, 
13and less any amounts that are transferred to the STAR Bonds 
14Revenue Fund. Within 10 days
after receipt by the Comptroller 
15of the certification, the Comptroller shall
cause the orders to 
16be drawn for the remaining amounts, and the Treasurer shall

17administer those amounts as required in subsection (g).

18 A certificate of registration issued by the Illinois 
19Department of Revenue
to a retailer under the Retailers' 
20Occupation Tax Act shall permit the
registrant to engage in a 
21business that is taxed under the tax imposed
under this 
22subsection, and no additional registration shall be required

23under the ordinance imposing the tax or under this subsection.

24 A certified copy of any ordinance imposing or discontinuing 
25any tax under
this subsection or effecting a change in the rate 
26of that tax shall be
filed with the Department, whereupon the 
 
 
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1Department shall proceed to
administer and enforce this 
2subsection on behalf of the Authority as of the
first day of 
3the third calendar month following the date of filing.

4 The tax authorized to be levied under this subsection may 
5be levied within
all or any part of the following described 
6portions of the metropolitan area:


7  (1) that portion of the City of Chicago located within 
8 the following
area: Beginning at the point of intersection 
9 of the Cook County - DuPage
County line and York Road, then 
10 North along York Road to its intersection
with Touhy 
11 Avenue, then east along Touhy Avenue to its intersection 
12 with
the Northwest Tollway, then southeast along the 
13 Northwest Tollway to its
intersection with Lee Street, then 
14 south along Lee Street to Higgins Road,
then south and east 
15 along Higgins Road to its intersection with Mannheim
Road, 
16 then south along Mannheim Road to its intersection with 
17 Irving Park
Road, then west along Irving Park Road to its 
18 intersection with the Cook
County - DuPage County line, 
19 then north and west along the county line to
the point of 
20 beginning; and


21  (2) that portion of the City of Chicago located within 
22 the following
area: Beginning at the intersection of West 
23 55th Street with Central
Avenue, then east along West 55th 
24 Street to its intersection with South
Cicero Avenue, then 
25 south along South Cicero Avenue to its intersection
with 
26 West 63rd Street, then west along West 63rd Street to its 
 
 
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1 intersection
with South Central Avenue, then north along 
2 South Central Avenue to the
point of beginning; and


3  (3) that portion of the City of Chicago located within 
4 the following
area: Beginning at the point 150 feet west of 
5 the intersection of the west
line of North Ashland Avenue 
6 and the north line of West Diversey Avenue,
then north 150 
7 feet, then east along a line 150 feet north of the north

8 line of West Diversey Avenue extended to the shoreline of 
9 Lake Michigan,
then following the shoreline of Lake 
10 Michigan (including Navy Pier and all
other improvements 
11 fixed to land, docks, or piers) to the point where the

12 shoreline of Lake Michigan and the Adlai E. Stevenson 
13 Expressway extended
east to that shoreline intersect, then 
14 west along the Adlai E. Stevenson
Expressway to a point 150 
15 feet west of the west line of South Ashland
Avenue, then 
16 north along a line 150 feet west of the west line of South 
17 and
North Ashland Avenue to the point of beginning.

18 The tax authorized to be levied under this subsection may 
19also be
levied on food, alcoholic beverages, and soft drinks 
20sold on boats and
other watercraft departing from and returning 
21to the shoreline of Lake
Michigan (including Navy Pier and all 
22other improvements fixed to land,
docks, or piers) described in 
23item (3).

24 (c) By ordinance the Authority shall, as soon as 
25practicable after the
effective date of this amendatory Act of 
261991, impose an occupation tax
upon all persons engaged in the 
 
 
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1corporate limits of the City of Chicago in
the business of 
2renting, leasing, or letting rooms in a hotel, as defined
in 
3the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of 
4the gross
rental receipts from the renting, leasing, or letting 
5of hotel rooms within
the City of Chicago, excluding, however, 
6from gross rental receipts
the proceeds of renting, leasing, or 
7letting to permanent residents of
a hotel, as defined in that 
8Act. Gross rental receipts shall not include
charges that are 
9added on account of the liability arising from any tax
imposed 
10by the State or any governmental agency on the occupation of

11renting, leasing, or letting rooms in a hotel.

12 The tax imposed by the Authority under this subsection and 
13all civil
penalties that may be assessed as an incident to that 
14tax shall be collected
and enforced by the Illinois Department 
15of Revenue. The certificate of
registration that is issued by 
16the Department to a lessor under the Hotel
Operators' 
17Occupation Tax Act shall permit that registrant to engage in a

18business that is taxable under any ordinance enacted under this

19subsection without registering separately with the Department 
20under that
ordinance or under this subsection. The Department 
21shall have full power to
administer and enforce this 
22subsection, to collect all taxes and penalties
due under this 
23subsection, to dispose of taxes and penalties so collected
in 
24the manner provided in this subsection, and to determine all 
25rights to
credit memoranda arising on account of the erroneous 
26payment of tax or
penalty under this subsection. In the 
 
 
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1administration of and compliance with
this subsection, the 
2Department and persons who are subject to this
subsection shall 
3have the same rights, remedies, privileges, immunities,

4powers, and duties, shall be subject to the same conditions, 
5restrictions,
limitations, penalties, and definitions of 
6terms, and shall employ the same
modes of procedure as are 
7prescribed in the Hotel Operators' Occupation Tax
Act (except 
8where that Act is inconsistent with this subsection), as fully

9as if the provisions contained in the Hotel Operators' 
10Occupation Tax Act
were set out in this subsection.

11 Whenever the Department determines that a refund should be 
12made under
this subsection to a claimant instead of issuing a 
13credit memorandum, the
Department shall notify the State 
14Comptroller, who shall cause a warrant
to be drawn for the 
15amount specified and to the person named in the
notification 
16from the Department. The refund shall be paid by the State

17Treasurer out of the Metropolitan Pier and Exposition Authority 
18trust fund
held by the State Treasurer as trustee for the 
19Authority.

20 Persons subject to any tax imposed under the authority 
21granted in
this subsection may reimburse themselves for their 
22tax liability for that
tax by separately stating that tax as an 
23additional charge,
which charge may be stated in combination, 
24in a single amount, with State
taxes imposed under the Hotel 
25Operators' Occupation Tax Act, the
municipal tax imposed under 
26Section 8-3-13 of the Illinois Municipal
Code, and the tax 
 
 
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1imposed under Section 19 of the Illinois Sports
Facilities 
2Authority Act.

3 The person filing the return shall, at the time of filing 
4the return,
pay to the Department the amount of tax, less a 
5discount of 2.1% or $25 per
calendar year, whichever is 
6greater, which is allowed to reimburse the
operator for the 
7expenses incurred in keeping records, preparing and filing

8returns, remitting the tax, and supplying data to the 
9Department on request.

10 The Department shall forthwith pay over to the State 
11Treasurer,
ex officio, as trustee for the Authority, all taxes 
12and penalties collected
under this subsection for deposit into 
13a trust fund held outside the State
Treasury. On or before the 
1425th day of each calendar month, the Department
shall certify 
15to the Comptroller the amounts to be paid under subsection
(g) 
16of this Section, which shall be the amounts (not including 
17credit
memoranda) collected under this subsection during the 
18second preceding
calendar month by the Department, less any 
19amounts determined by the
Department to be necessary for 
20payment of refunds. Within 10 days after
receipt by the 
21Comptroller of the Department's certification, the
Comptroller 
22shall cause the orders to be drawn for such amounts, and the

23Treasurer shall administer those amounts as required in 
24subsection (g).

25 A certified copy of any ordinance imposing or discontinuing 
26a tax under this
subsection or effecting a change in the rate 
 
 
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1of that tax shall be filed with
the Illinois Department of 
2Revenue, whereupon the Department shall proceed to
administer 
3and enforce this subsection on behalf of the Authority as of 
4the
first day of the third calendar month following the date of 
5filing.

6 (d) By ordinance the Authority shall, as soon as 
7practicable after the
effective date of this amendatory Act of 
81991, impose a tax
upon all persons engaged in the business of 
9renting automobiles in the
metropolitan area at the rate of 6% 
10of the gross
receipts from that business, except that no tax 
11shall be imposed on the
business of renting automobiles for use 
12as taxicabs or in livery service.
The tax imposed under this 
13subsection and all civil penalties that may be
assessed as an 
14incident to that tax shall be collected and enforced by the

15Illinois Department of Revenue. The certificate of 
16registration issued by
the Department to a retailer under the 
17Retailers' Occupation Tax Act or
under the Automobile Renting 
18Occupation and Use Tax Act shall permit that
person to engage 
19in a business that is taxable under any ordinance enacted
under 
20this subsection without registering separately with the 
21Department
under that ordinance or under this subsection. The 
22Department shall have
full power to administer and enforce this 
23subsection, to collect all taxes
and penalties due under this 
24subsection, to dispose of taxes and penalties
so collected in 
25the manner provided in this subsection, and to determine
all 
26rights to credit memoranda arising on account of the erroneous 
 
 
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1payment
of tax or penalty under this subsection. In the 
2administration of and
compliance with this subsection, the 
3Department and persons who are subject
to this subsection shall 
4have the same rights, remedies, privileges,
immunities, 
5powers, and duties, be subject to the same conditions,

6restrictions, limitations, penalties, and definitions of 
7terms, and employ
the same modes of procedure as are prescribed 
8in Sections 2 and 3 (in
respect to all provisions of those 
9Sections other than the State rate of
tax; and in respect to 
10the provisions of the Retailers' Occupation Tax Act
referred to 
11in those Sections, except as to the disposition of taxes and

12penalties collected, except for the provision allowing 
13retailers a
deduction from the tax to cover certain costs, and 
14except that credit
memoranda issued under this subsection may 
15not be used to discharge any
State tax liability) of the 
16Automobile Renting Occupation and Use Tax Act,
as fully as if 
17provisions contained in those Sections of that Act were set

18forth in this subsection.

19 Persons subject to any tax imposed under the authority 
20granted in
this subsection may reimburse themselves for their 
21tax liability under this
subsection by separately stating that 
22tax as an additional charge, which
charge may be stated in 
23combination, in a single amount, with State tax
that sellers 
24are required to collect under the Automobile Renting
Occupation 
25and Use Tax Act, pursuant to bracket schedules as the 
26Department
may prescribe.

 
 
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1 Whenever the Department determines that a refund should be 
2made under
this subsection to a claimant instead of issuing a 
3credit memorandum, the
Department shall notify the State 
4Comptroller, who shall cause a warrant to
be drawn for the 
5amount specified and to the person named in the
notification 
6from the Department. The refund shall be paid by the State

7Treasurer out of the Metropolitan Pier and Exposition Authority 
8trust fund
held by the State Treasurer as trustee for the 
9Authority.

10 The Department shall forthwith pay over to the State 
11Treasurer, ex officio,
as trustee, all taxes and penalties 
12collected under this subsection for
deposit into a trust fund 
13held outside the State Treasury. On or before the
25th day of 
14each calendar month, the Department shall certify
to the 
15Comptroller the amounts to be paid under subsection (g) of this

16Section (not including credit memoranda) collected under this 
17subsection
during the second preceding calendar month by the 
18Department, less any
amount determined by the Department to be 
19necessary for payment of refunds.
Within 10 days after receipt 
20by the Comptroller of the Department's
certification, the 
21Comptroller shall cause the orders to be drawn for such

22amounts, and the Treasurer shall administer those amounts as 
23required in
subsection (g).

24 Nothing in this subsection authorizes the Authority to 
25impose a tax upon
the privilege of engaging in any business 
26that under the Constitution of
the United States may not be 
 
 
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1made the subject of taxation by this State.

2 A certified copy of any ordinance imposing or discontinuing 
3a tax under
this subsection or effecting a change in the rate 
4of that tax shall be
filed with the Illinois Department of 
5Revenue, whereupon the Department
shall proceed to administer 
6and enforce this subsection on behalf of the
Authority as of 
7the first day of the third calendar month following the
date of 
8filing.

9 (e) By ordinance the Authority shall, as soon as 
10practicable after the
effective date of this amendatory Act of 
111991, impose a tax upon the
privilege of using in the 
12metropolitan area an automobile that is rented
from a rentor 
13outside Illinois and is titled or registered with an agency
of 
14this State's government at a rate of 6% of the rental price of 
15that
automobile, except that no tax shall be imposed on the 
16privilege of using
automobiles rented for use as taxicabs or in 
17livery service. The tax shall
be collected from persons whose 
18Illinois address for titling or
registration purposes is given 
19as being in the metropolitan area. The tax
shall be collected 
20by the Department of Revenue for the Authority. The tax
must be 
21paid to the State or an exemption determination must be 
22obtained
from the Department of Revenue before the title or 
23certificate of
registration for the property may be issued. The 
24tax or proof of exemption
may be transmitted to the Department 
25by way of the State agency with which
or State officer with 
26whom the tangible personal property must be titled or

 
 
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1registered if the Department and that agency or State officer 
2determine
that this procedure will expedite the processing of 
3applications for title
or registration.

4 The Department shall have full power to administer and 
5enforce this
subsection, to collect all taxes, penalties, and 
6interest due under this
subsection, to dispose of taxes, 
7penalties, and interest so collected in
the manner provided in 
8this subsection, and to determine all rights to
credit 
9memoranda or refunds arising on account of the erroneous 
10payment of
tax, penalty, or interest under this subsection. In 
11the administration of
and compliance with this subsection, the 
12Department and persons who are
subject to this subsection shall 
13have the same rights, remedies,
privileges, immunities, 
14powers, and duties, be subject to the same
conditions, 
15restrictions, limitations, penalties, and definitions of 
16terms,
and employ the same modes of procedure as are prescribed 
17in Sections 2 and
4 (except provisions pertaining to the State 
18rate of tax; and in respect to
the provisions of the Use Tax 
19Act referred to in that Section, except
provisions concerning 
20collection or refunding of the tax by retailers,
except the 
21provisions of Section 19 pertaining to claims by retailers,

22except the last paragraph concerning refunds, and except that 
23credit
memoranda issued under this subsection may not be used 
24to discharge any
State tax liability) of the Automobile Renting 
25Occupation and Use Tax Act,
as fully as if provisions contained 
26in those Sections of that Act were set
forth in this 
 
 
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1subsection.

2 Whenever the Department determines that a refund should be 
3made under this
subsection to a claimant instead of issuing a 
4credit memorandum, the Department
shall notify the State 
5Comptroller, who shall cause a warrant to be drawn
for the 
6amount specified and to the person named in the notification

7from the Department. The refund shall be paid by the State 
8Treasurer out
of the Metropolitan Pier and Exposition Authority 
9trust fund held by the
State Treasurer as trustee for the 
10Authority.

11 The Department shall forthwith pay over to the State 
12Treasurer, ex officio,
as trustee, all taxes, penalties, and 
13interest collected under this
subsection for deposit into a 
14trust fund held outside the State Treasury.
On or before the 
1525th day of each calendar month, the Department shall
certify 
16to the State Comptroller the amounts to be paid under 
17subsection
(g) of this Section, which shall be the amounts (not 
18including credit
memoranda) collected under this subsection 
19during the second preceding
calendar month by the Department, 
20less any amounts determined by the
Department to be necessary 
21for payment of refunds. Within 10 days after
receipt by the 
22State Comptroller of the Department's certification, the

23Comptroller shall cause the orders to be drawn for such 
24amounts, and the
Treasurer shall administer those amounts as 
25required in subsection (g).

26 A certified copy of any ordinance imposing or discontinuing 
 
 
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1a tax or
effecting a change in the rate of that tax shall be 
2filed with the Illinois
Department of Revenue, whereupon the 
3Department shall proceed to administer
and enforce this 
4subsection on behalf of the Authority as of the first day
of 
5the third calendar month following the date of filing.

6 (f) By ordinance the Authority shall, as soon as 
7practicable after the
effective date of this amendatory Act of 
81991, impose an occupation tax on all
persons, other than a 
9governmental agency, engaged in the business of
providing 
10ground transportation for hire to passengers in the 
11metropolitan
area at a rate of (i) $4 per taxi or livery 
12vehicle departure with
passengers for hire from commercial 
13service airports in the metropolitan
area, (ii) for each 
14departure with passengers for hire from a commercial
service 
15airport in the metropolitan area in a bus or van operated by a

16person other than a person described in item (iii): $18 per bus 
17or van with
a capacity of 1-12 passengers, $36 per bus or van 
18with a capacity of 13-24
passengers, and $54 per bus or van 
19with a capacity of over 24 passengers,
and (iii) for each 
20departure with passengers for hire from a commercial
service 
21airport in the metropolitan area in a bus or van operated by a

22person regulated by the Interstate Commerce Commission or 
23Illinois Commerce
Commission, operating scheduled service from 
24the airport, and charging fares on
a per passenger basis: $2 
25per passenger for hire in each bus or van. The term
"commercial 
26service airports" means those airports receiving scheduled

 
 
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1passenger service and enplaning more than 100,000 passengers 
2per year.

3 In the ordinance imposing the tax, the Authority may 
4provide for the
administration and enforcement of the tax and 
5the collection of the tax
from persons subject to the tax as 
6the Authority determines to be necessary
or practicable for the 
7effective administration of the tax. The Authority
may enter 
8into agreements as it deems appropriate with any governmental

9agency providing for that agency to act as the Authority's 
10agent to
collect the tax.

11 In the ordinance imposing the tax, the Authority may 
12designate a method or
methods for persons subject to the tax to 
13reimburse themselves for the tax
liability arising under the 
14ordinance (i) by separately stating the full
amount of the tax 
15liability as an additional charge to passengers departing
the 
16airports, (ii) by separately stating one-half of the tax 
17liability as
an additional charge to both passengers departing 
18from and to passengers
arriving at the airports, or (iii) by 
19some other method determined by the
Authority.

20 All taxes, penalties, and interest collected under any 
21ordinance adopted
under this subsection, less any amounts 
22determined to be necessary for the
payment of refunds and less 
23the taxes, penalties, and interest attributable to any increase 
24in the rate of tax authorized by Public Act 96-898, shall be 
25paid forthwith to the State Treasurer, ex
officio, for deposit 
26into a trust fund held outside the State Treasury and
shall be 
 
 
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1administered by the State Treasurer as provided in subsection 
2(g)
of this Section. All taxes, penalties, and interest 
3attributable to any increase in the rate of tax authorized by 
4Public Act 96-898 shall be paid by the State Treasurer as 
5follows: 25% for deposit into the Convention Center Support 
6Fund, to be used by the Village of Rosemont for the repair, 
7maintenance, and improvement of the Donald E. Stephens 
8Convention Center and for debt service on debt instruments 
9issued for those purposes by the village and 75% to the 
10Authority to be used for grants to an organization meeting the 
11qualifications set out in Section 5.6 of this Act, provided the 
12Metropolitan Pier and Exposition Authority has entered into a 
13marketing agreement with such an organization. 

14 (g) Amounts deposited from the proceeds of taxes imposed by 
15the
Authority under subsections (b), (c), (d), (e), and (f) of 
16this Section and
amounts deposited under Section 19 of the 
17Illinois Sports Facilities
Authority Act shall be held in a 
18trust fund outside the State Treasury and
shall be administered 
19by 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 
 
 
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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 2032, provided that the reduction amount 
16 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 $318.3 million, exclusive of amounts 
22 set aside for refunds and for the reserve account, one 
23 dollar for each dollar of the deposits in the trust fund 
24 above $318.3 million with respect to that year, exclusive 
25 of amounts set aside for refunds and for the reserve 
26 account.
 
 
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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 
 
 
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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 
26used (i) for the purposes of paying debt service on the bonds 
 
 
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1and notes issued by the Authority, including early redemption 
2of those bonds or notes, (ii) for the purposes of repair, 
3replacement, and improvement of the grounds, buildings, and 
4facilities of the Authority, and (iii) for the corporate 
5purposes of the Authority in fiscal years 2011 through 2015 in 
6an amount not to exceed $20,000,000 annually or $80,000,000 
7total, which amount shall be reduced $0.75 for each dollar of 
8the receipts of the Authority in that year from any contract 
9entered into with respect to naming rights at McCormick Place 
10under Section 5(m) of this Act. When bonds and notes issued 
11under Section 13.2, or bonds or notes issued to refund those 
12bonds and notes, are no longer outstanding, the balance in the 
13trust fund shall be paid to the Authority. 

14 (h) The ordinances imposing the taxes authorized by this 
15Section shall
be repealed when bonds and notes issued under 
16Section 13.2 or bonds and
notes issued to refund those bonds 
17and notes are no longer outstanding.

18(Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)





19 (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)



20 Sec. 13.2. 
The McCormick Place Expansion Project Fund is 
21created in
the State Treasury. All moneys in the McCormick 
22Place Expansion Project
Fund are allocated to and shall be 
23appropriated and used only for the
purposes authorized by and 
24subject to the limitations and conditions of
this Section. 
25Those amounts may be appropriated by law to
the Authority
for 
 
 
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1the purposes of paying the debt service requirements on all 
2bonds and
notes, including bonds and notes issued to refund or 
3advance
refund bonds and notes issued under this Section, 
4Section 13.1, or issued to refund or
advance refund bonds and 
5notes otherwise issued under this Act, (collectively
referred 
6to as
"bonds") to be issued by the Authority under this Section 
7in an aggregate
original principal amount (excluding the amount 
8of any bonds and
notes issued to refund or advance refund bonds 
9or notes issued under this
Section and Section 13.1) not to 
10exceed $2,850,000,000 $2,557,000,000 for the purposes
of

11carrying out and
performing its duties and exercising its 
12powers under this Act.
The increased debt authorization of 
13$450,000,000 provided by Public Act 96-898 this amendatory Act 
14of the 96th General Assembly shall be used solely for the 
15purpose of: (i) hotel construction and related necessary 
16capital improvements; (ii) other needed capital improvements 
17to existing facilities; and (iii) land acquisition for and 
18construction of one multi-use facility on property bounded by 
19East Cermak Road on the south, East 21st Street on the north, 
20South Indiana Avenue on the west, and South Prairie Avenue on 
21the east in the City of Chicago, Cook County, Illinois; these 
22limitations do not apply to the increased debt authorization 
23provided by this amendatory Act of the 100th General Assembly. 
24No bonds issued to refund or advance refund bonds issued under 
25this Section may mature later than
40 years from the date of 
26issuance of the refunding or advance refunding bonds. After the 
 
 
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1aggregate original principal
amount of
bonds authorized in this 
2Section has been issued, the
payment of any
principal amount of 
3such bonds does not authorize the issuance of
additional bonds 
4(except refunding bonds). Any bonds and notes issued under this 
5Section in any year in which there is an outstanding "post-2010 
6deficiency amount" as that term is defined in Section 13 (g)(3) 
7of this Act shall provide for the payment to the State 
8Treasurer of the amount of that deficiency. Proceeds from the 
9sale of bonds issued pursuant to the increased debt 
10authorization provided by this amendatory Act of the 100th 
11General Assembly may be used for the payment to the State 
12Treasurer of any unpaid amounts described in paragraph (3) of 
13subsection (g) of Section 13 of this Act as part of the "2010 
14deficiency amount" or the "Post-2010 deficiency amount". 

15 On the first day of each month commencing after July 1, 
161993, amounts, if
any, on deposit in the McCormick Place 
17Expansion Project Fund shall,
subject to appropriation, be paid 
18in full to the Authority or, upon its
direction, to the trustee 
19or trustees for bondholders of bonds that by
their terms are 
20payable from the moneys received from the McCormick Place

21Expansion Project Fund, until an amount equal to 100% of the

22aggregate amount of the principal and interest in the fiscal 
23year,
including that pursuant to sinking fund requirements, has 
24been so paid and
deficiencies in reserves shall have been 
25remedied.

26 The State of Illinois pledges to and agrees with the 
 
 
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1holders of the bonds
of the Metropolitan Pier and Exposition 
2Authority issued under this
Section that the State will not 
3limit or alter the rights and powers vested
in the Authority by 
4this Act so as to impair the terms of any contract made
by the 
5Authority with those holders or in any way impair the rights 
6and
remedies of those holders until the bonds, together with 
7interest thereon,
interest on any unpaid installments of 
8interest, and all costs and
expenses in connection with any 
9action or proceedings by or on behalf of
those holders are 
10fully met and discharged; provided that any increase in
the Tax 
11Act Amounts specified in Section 3 of the Retailers' Occupation 
12Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service 
13Use Tax Act,
and Section 9 of the Service Occupation Tax Act 
14required to be deposited
into the Build Illinois Bond Account 
15in the Build Illinois Fund pursuant to
any law hereafter 
16enacted shall not be deemed to impair the rights of such

17holders so long as the increase does not result in the 
18aggregate debt
service payable in the current or any future 
19fiscal year of the State on
all bonds issued pursuant to the 
20Build Illinois Bond Act and the
Metropolitan Pier and 
21Exposition Authority Act and payable from tax
revenues 
22specified in Section 3 of the Retailers' Occupation Tax Act,

23Section 9 of the Use Tax Act, Section 9 of the Service Use Tax 
24Act, and
Section 9 of the Service Occupation Tax Act exceeding 
2533 1/3% of such tax
revenues for the most recently completed 
26fiscal year of the State at the
time of such increase. In 
 
 
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1addition, the State pledges to and agrees with
the holders of 
2the bonds of the Authority issued under this Section that
the 
3State will not limit or alter the basis on which State funds 
4are to be
paid to the Authority as provided in this Act or the 
5use of those funds so
as to impair the terms of any such 
6contract; provided that any increase in
the Tax Act Amounts 
7specified in Section 3 of the Retailers' Occupation Tax
Act, 
8Section 9 of the Use Tax Act, Section 9 of the Service Use Tax 
9Act,
and Section 9 of the Service Occupation Tax Act required 
10to be deposited
into the Build Illinois Bond Account in the 
11Build Illinois Fund pursuant to
any law hereafter enacted shall 
12not be deemed to impair the terms of any
such contract so long 
13as the increase does not result in the aggregate debt
service 
14payable in the current or any future fiscal year of the State 
15on
all bonds issued pursuant to the Build Illinois Bond Act and 
16the
Metropolitan Pier and Exposition Authority Act and payable 
17from tax
revenues specified in Section 3 of the Retailers' 
18Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of 
19the Service Use Tax Act, and
Section 9 of the Service 
20Occupation Tax Act exceeding 33 1/3% of such tax
revenues for 
21the most recently completed fiscal year of the State at the

22time of such increase. The Authority is authorized to include 
23these pledges
and agreements with the State in any contract 
24with the holders of bonds
issued under this Section.

25 The State shall not be liable on bonds of the Authority 
26issued under this
Section those bonds shall not be a debt of 
 
 
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1the State, and this Act shall
not be construed as a guarantee 
2by the State of the debts of the Authority.
The bonds shall 
3contain a statement to this effect on the face of the bonds.

4(Source: P.A. 98-109, eff. 7-25-13.)


5 (70 ILCS 210/13.3 new)
6 Sec. 13.3. MPEA Reserve Fund. There is hereby created the 
7MPEA Reserve Fund in the State Treasury. If any amount of the 
82010 deficiency amount is paid to the State Treasurer pursuant 
9to paragraph (3) of subsection (g) of Section 13 or Section 
1013.2 on any date after the effective date of this amendatory 
11Act of the 100th General Assembly, the Comptroller shall order 
12transferred, and the Treasurer shall transfer an equal amount 
13from the General Revenue Fund into the MPEA Reserve Fund. 
14Amounts in the MPEA Reserve Fund shall be administered by the 
15Treasurer as follows:
16  (a) On July 1 of each fiscal year, the State Treasurer

17 shall transfer from the MPEA Reserve Fund to the General

18 Revenue Fund an amount equal to 100% of any post-2010

19 deficiency amount.
20  (b) Notwithstanding subsection (a) of this Section, 
21 any amounts in the MPEA Reserve Fund may be appropriated by 
22 law for any other authorized purpose.
23  (c) All amounts in the MPEA Reserve Fund shall be 
24 deposited into the General Revenue Fund when bonds and 
25 notes issued under Section 13.2, including bonds and notes 
 
 
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1 issued to refund those bonds and notes, are no longer 
2 outstanding.

3 Section 5-36. The Downstate Public Transportation Act is 
4amended by changing Section 2-3 as follows:




5 (30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)



6 Sec. 2-3. (a) As soon as possible after the first day of 
7each month,
beginning July 1, 1984, upon certification of the 
8Department of Revenue,
the Comptroller shall order 
9transferred, and the Treasurer shall
transfer, from the General 
10Revenue Fund to a special fund in the State
Treasury which is 
11hereby created, to be known as the "Downstate Public

12Transportation Fund", an amount equal to 2/32 (beginning July 
131, 2005, 3/32) of the net revenue
realized from the "Retailers' 
14Occupation Tax Act", as now or hereafter
amended, the "Service 
15Occupation Tax Act", as now or hereafter amended,
the "Use Tax 
16Act", as now or hereafter amended, and the "Service Use Tax

17Act", as now or hereafter amended, from persons incurring 
18municipal or
county retailers' or service occupation tax 
19liability for the benefit of
any municipality or county located 
20wholly within the boundaries of each
participant other than any 
21Metro-East Transit District participant
certified pursuant to 
22subsection (c) of this Section during the
preceding month, 
23except that the Department shall pay into the Downstate
Public 
24Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% 
 
 
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1of the net revenue realized under
the State tax Acts named 
2above within any municipality or county located
wholly within 
3the boundaries of each participant, other than any Metro-East

4participant, for tax periods beginning on or after January 1, 
51990.
Net revenue realized for a month shall be the revenue

6collected by the State pursuant to such Acts during the 
7previous month
from persons incurring municipal or county 
8retailers' or service
occupation tax liability for the benefit 
9of any municipality or county
located wholly within the 
10boundaries of a participant, less the amount
paid out during 
11that same month as refunds or credit memoranda to
taxpayers for 
12overpayment of liability under such Acts for the benefit
of any 
13municipality or county located wholly within the boundaries of 
14a
participant.
15 Notwithstanding any provision of law to the contrary, 
16beginning on the effective date of this amendatory Act of the 
17100th General Assembly, those amounts required under this 
18subsection (a) to be transferred by the Treasurer into the 
19Downstate Public Transportation Fund from the General Revenue 
20Fund shall be directly deposited into the Downstate Public 
21Transportation Fund as the revenues are realized from the taxes 
22indicated. 

23 (b) As soon as possible after the first day of each month, 
24beginning
July 1, 1989, upon certification of the Department of 
25Revenue, the
Comptroller shall order transferred, and the 
26Treasurer shall transfer, from
the General Revenue Fund to a 
 
 
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1special fund in the State Treasury which is
hereby created, to 
2be known as the "Metro-East Public Transportation Fund",
an 
3amount equal to 2/32 of the net revenue realized, as above, 
4from within
the boundaries of Madison, Monroe, and St. Clair 
5Counties, except that the
Department shall pay into the 
6Metro-East Public Transportation Fund 2/32 of
80% of the net 
7revenue realized under the State tax Acts specified in

8subsection (a) of this Section within the boundaries of

9Madison, Monroe and St. Clair Counties for tax periods 
10beginning on or
after January 1, 1990. A local match
equivalent 
11to an amount which could be raised by a tax levy at the rate of

12.05% on the assessed value of property within the boundaries of 
13Madison County is required annually to cause a total of 2/32
of 
14the net revenue to be deposited in the Metro-East Public 
15Transportation
Fund. Failure to raise the required local match 
16annually shall result in
only 1/32 being deposited into the 
17Metro-East Public Transportation Fund
after July 1, 1989, or 
181/32 of 80% of the net revenue realized for tax
periods 
19beginning on or after January 1, 1990.

20 (b-5) As soon as possible after the first day of each 
21month, beginning July 1, 2005, upon certification of the 
22Department of Revenue, the Comptroller shall order 
23transferred, and the Treasurer shall transfer, from the General 
24Revenue Fund to the Downstate Public Transportation Fund, an 
25amount equal to 3/32 of 80% of the net revenue realized from 
26within the boundaries of Monroe and St. Clair Counties under 
 
 
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1the State Tax Acts specified in subsection (a) of this Section 
2and provided further that, beginning July 1, 2005, the 
3provisions of subsection (b) shall no longer apply with respect 
4to such tax receipts from Monroe and St. Clair Counties.

5 Notwithstanding any provision of law to the contrary, 
6beginning on the effective date of this amendatory Act of the 
7100th General Assembly, those amounts required under this 
8subsection (b-5) to be transferred by the Treasurer into the 
9Downstate Public Transportation Fund from the General Revenue 
10Fund shall be directly deposited into the Downstate Public 
11Transportation Fund as the revenues are realized from the taxes 
12indicated. 
13 (b-6) As soon as possible after the first day of each 
14month, beginning July 1, 2008, upon certification by the 
15Department of Revenue, the Comptroller shall order transferred 
16and the Treasurer shall transfer, from the General Revenue Fund 
17to the Downstate Public Transportation Fund, an amount equal to 
183/32 of 80% of the net revenue realized from within the 
19boundaries of Madison County under the State Tax Acts specified 
20in subsection (a) of this Section and provided further that, 
21beginning July 1, 2008, the provisions of subsection (b) shall 
22no longer apply with respect to such tax receipts from Madison 
23County. 
24 Notwithstanding any provision of law to the contrary, 
25beginning on the effective date of this amendatory Act of the 
26100th General Assembly, those amounts required under this 
 
 
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1subsection (b-6) to be transferred by the Treasurer into the 
2Downstate Public Transportation Fund from the General Revenue 
3Fund shall be directly deposited into the Downstate Public 
4Transportation Fund as the revenues are realized from the taxes 
5indicated. 
6 (c) The Department shall certify to the Department of 
7Revenue the
eligible participants under this Article and the 
8territorial boundaries
of such participants for the purposes of 
9the Department of Revenue in
subsections (a) and (b) of this 
10Section.

11 (d) For the purposes of this Article, beginning in fiscal 
12year 2009 the General Assembly shall appropriate
an amount from 
13the Downstate Public Transportation Fund equal to the sum total 
14funds projected to be paid to the
participants pursuant to 
15Section 2-7. If the General Assembly fails to make 
16appropriations sufficient to cover the amounts projected to be 
17paid pursuant to Section 2-7, this Act shall constitute an 
18irrevocable and continuing appropriation from the Downstate 
19Public Transportation Fund of all amounts necessary for those 
20purposes. 
21 (e) Notwithstanding anything in this Section to the 
22contrary, amounts transferred from the General Revenue Fund to 
23the Downstate Public Transportation Fund pursuant to this 
24Section shall not exceed $169,000,000 in State fiscal year 
252012. 
26 (f) For State fiscal year 2018 only, notwithstanding any 
 
 
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1provision of law to the contrary, the total amount of revenue 
2and deposits under this Section attributable to revenues 
3realized during State fiscal year 2018 shall be reduced by 10%. 

4(Source: P.A. 97-641, eff. 12-19-11.)


5 Section 5-37. The Regional Transportation Authority Act is 
6amended by changing Section 4.09 as follows:




7 (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)


8 Sec. 4.09. Public Transportation Fund and the Regional 
9Transportation
Authority Occupation and Use Tax Replacement 
10Fund.

11 (a)(1)
Except as otherwise provided in paragraph (4), as As 
12soon as possible after
the first day of each month, beginning 
13July 1, 1984, upon certification of
the Department of Revenue, 
14the Comptroller shall order transferred and the
Treasurer shall 
15transfer from the General Revenue Fund to a special fund in the 
16State Treasury to be known as the Public
Transportation Fund an 
17amount equal to 25% of the net revenue, before the
deduction of 
18the serviceman and retailer discounts pursuant to Section 9 of

19the Service Occupation Tax Act and Section 3 of the Retailers' 
20Occupation
Tax Act, realized from
any tax imposed by the 
21Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the 
22amounts deposited into the Regional
Transportation Authority 
23tax fund created by Section 4.03 of this Act, from
the County 
24and Mass Transit District Fund as provided in Section 6z-20 of

 
 
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1the State Finance Act and 25% of the amounts deposited into the 
2Regional
Transportation Authority Occupation and Use Tax 
3Replacement Fund from the
State and Local Sales Tax Reform Fund 
4as provided in Section 6z-17 of the
State Finance Act.
On the 
5first day of the month following the date that the Department 
6receives revenues from increased taxes under Section 4.03(m) as 
7authorized by this amendatory Act of the 95th General Assembly, 
8in lieu of the transfers authorized in the preceding sentence, 
9upon certification of the Department of Revenue, the 
10Comptroller shall order transferred and the Treasurer shall 
11transfer from the General Revenue Fund to the Public 
12Transportation Fund an amount equal to 25% of the net revenue, 
13before the deduction of the serviceman and retailer discounts 
14pursuant to Section 9 of the Service Occupation Tax Act and 
15Section 3 of the Retailers' Occupation Tax Act, realized from 
16(i) 80% of the proceeds of any tax imposed by the Authority at 
17a rate of 1.25% in Cook County, (ii) 75% of the proceeds of any 
18tax imposed by the Authority at the rate of 1% in Cook County, 
19and (iii) one-third of the proceeds of any tax imposed by the 
20Authority at the rate of 0.75% in the Counties of DuPage, Kane, 
21Lake, McHenry, and Will, all pursuant to Section 4.03, and 25% 
22of the net revenue realized from any tax imposed by the 
23Authority pursuant to Section 4.03.1, and 25% of the amounts 
24deposited into the Regional Transportation Authority tax fund 
25created by Section 4.03 of this Act from the County and Mass 
26Transit District Fund as provided in Section 6z-20 of the State 
 
 
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1Finance Act, and 25% of the amounts deposited into the Regional 
2Transportation Authority Occupation and Use Tax Replacement 
3Fund from the State and Local Sales Tax Reform Fund as provided 
4in Section 6z-17 of the State Finance Act. As used in this 
5Section, net revenue realized for a month shall be the revenue

6collected by the State pursuant to Sections 4.03 and 4.03.1 
7during the
previous month from within the metropolitan region, 
8less the amount paid
out during that same month as refunds to 
9taxpayers for overpayment of
liability in the metropolitan 
10region under Sections 4.03 and 4.03.1.
11 Notwithstanding any provision of law to the contrary, 
12beginning on the effective date of this amendatory Act of the 
13100th General Assembly, those amounts required under this 
14paragraph (1) of subsection (a) to be transferred by the 
15Treasurer into the Public Transportation Fund from the General 
16Revenue Fund shall be directly deposited into the Public 
17Transportation Fund as the revenues are realized from the taxes 
18indicated. 

19 (2) Except as otherwise provided in paragraph (4), on On 
20the first day of the month following the effective date of this 
21amendatory Act of the 95th General Assembly and each month 
22thereafter, upon certification by the Department of Revenue, 
23the Comptroller shall order transferred and the Treasurer shall 
24transfer from the General Revenue Fund to the Public 
25Transportation Fund an amount equal to 5% of the net revenue, 
26before the deduction of the serviceman and retailer discounts 
 
 
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1pursuant to Section 9 of the Service Occupation Tax Act and 
2Section 3 of the Retailers' Occupation Tax Act, realized from 
3any tax imposed by the Authority pursuant to Sections 4.03 and 
44.03.1 and certified by the Department of Revenue under Section 
54.03(n) of this Act to be paid to the Authority and 5% of the 
6amounts deposited into the Regional Transportation Authority 
7tax fund created by Section 4.03 of this Act from the County 
8and Mass Transit District Fund as provided in Section 6z-20 of 
9the State Finance Act, and 5% of the amounts deposited into the 
10Regional Transportation Authority Occupation and Use Tax 
11Replacement Fund from the State and Local Sales Tax Reform Fund 
12as provided in Section 6z-17 of the State Finance Act, and 5% 
13of the revenue realized by the Chicago Transit Authority as 
14financial assistance from the City of Chicago from the proceeds 
15of any tax imposed by the City of Chicago under Section 8-3-19 
16of the Illinois Municipal Code.

17 Notwithstanding any provision of law to the contrary, 
18beginning on the effective date of this amendatory Act of the 
19100th General Assembly, those amounts required under this 
20paragraph (2) of subsection (a) to be transferred by the 
21Treasurer into the Public Transportation Fund from the General 
22Revenue Fund shall be directly deposited into the Public 
23Transportation Fund as the revenues are realized from the taxes 
24indicated. 
25 (3) Except as otherwise provided in paragraph (4), as As 
26soon as possible after the first day of January, 2009 and each 
 
 
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1month thereafter, upon certification of the Department of 
2Revenue with respect to the taxes collected under Section 4.03, 
3the Comptroller shall order transferred and the Treasurer shall 
4transfer from the General Revenue Fund to the Public 
5Transportation Fund an amount equal to 25% of the net revenue, 
6before the deduction of the serviceman and retailer discounts 
7pursuant to Section 9 of the Service Occupation Tax Act and 
8Section 3 of the Retailers' Occupation Tax Act, realized from 
9(i) 20% of the proceeds of any tax imposed by the Authority at 
10a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any 
11tax imposed by the Authority at the rate of 1% in Cook County, 
12and (iii) one-third of the proceeds of any tax imposed by the 
13Authority at the rate of 0.75% in the Counties of DuPage, Kane, 
14Lake, McHenry, and Will, all pursuant to Section 4.03, and the 
15Comptroller shall order transferred and the Treasurer shall 
16transfer from the General Revenue Fund to the Public 
17Transportation Fund (iv) an amount equal to 25% of the revenue 
18realized by the Chicago Transit Authority as financial 
19assistance from the City of Chicago from the proceeds of any 
20tax imposed by the City of Chicago under Section 8-3-19 of the 
21Illinois Municipal Code.

22 Notwithstanding any provision of law to the contrary, 
23beginning on the effective date of this amendatory Act of the 
24100th General Assembly, those amounts required under this 
25paragraph (3) of subsection (a) to be transferred by the 
26Treasurer into the Public Transportation Fund from the General 
 
 
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1Revenue Fund shall be directly deposited into the Public 
2Transportation Fund as the revenues are realized from the taxes 
3indicated.
4 (4) Notwithstanding any provision of law to the contrary, 
5of the transfers to be made under paragraphs (1), (2), and (3) 
6of this subsection (a) from the General Revenue Fund to the 
7Public Transportation Fund, the first $100,000,000 that would 
8have otherwise been transferred from the General Revenue Fund 
9shall be transferred from the Road Fund. The remaining balance 
10of such transfers shall be made from the General Revenue Fund. 
11 (5) For State fiscal year 2018 only, notwithstanding any 
12provision of law to the contrary, the total amount of revenue 
13and deposits under this subsection (a) attributable to revenues 
14realized during State fiscal year 2018 shall be reduced by 10%. 

15 (b)(1) All moneys deposited in the Public Transportation 
16Fund and the
Regional Transportation Authority Occupation and 
17Use Tax Replacement Fund,
whether deposited pursuant to this 
18Section or otherwise, are allocated to
the Authority. The 
19Comptroller, as soon as
possible after each monthly transfer 
20provided in this Section and after
each deposit into the Public 
21Transportation Fund, shall order the Treasurer
to pay to the 
22Authority out of the Public Transportation Fund the amount so

23transferred or deposited. Any Additional State Assistance and 
24Additional Financial Assistance paid to the Authority under 
25this Section shall be expended by the Authority for its 
26purposes as provided in this Act. The balance of the amounts 
 
 
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1paid to the Authority from the Public Transportation Fund shall 
2be expended by the Authority as provided in Section 4.03.3. The

3Comptroller,
as soon as possible after each deposit into the 
4Regional Transportation
Authority Occupation and Use Tax 
5Replacement Fund provided in this Section
and Section 6z-17 of 
6the State Finance Act, shall order the Treasurer
to pay to the 
7Authority out of the Regional Transportation Authority

8Occupation and Use Tax Replacement Fund the amount so 
9deposited. Such
amounts paid to the Authority may be expended 
10by it for its purposes as
provided in this Act. The provisions 
11directing the distributions from the Public Transportation 
12Fund and the Regional Transportation Authority Occupation and 
13Use Tax Replacement Fund provided for in this Section shall 
14constitute an irrevocable and continuing appropriation of all 
15amounts as provided herein. The State Treasurer and State 
16Comptroller are hereby authorized and directed to make 
17distributions as provided in this Section. (2) Provided, 
18however, no moneys deposited under subsection (a)
of this 
19Section shall be paid from the Public Transportation
Fund to 
20the Authority or its assignee for any fiscal year until the 
21Authority has certified to
the Governor, the Comptroller, and 
22the Mayor of the City of Chicago that it
has adopted for that 
23fiscal year an Annual Budget and Two-Year Financial Plan

24meeting the
requirements in Section 4.01(b).

25 (c) In recognition of the efforts of the Authority to 
26enhance the mass
transportation facilities under its control, 


 
 
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1the State shall provide
financial assistance ("Additional 
2State Assistance") in excess of the
amounts transferred to the 
3Authority from the General Revenue Fund under
subsection (a) of 
4this Section. Additional State Assistance shall be
calculated 
5as provided in
subsection (d), but shall in no event exceed the 
6following
specified amounts with respect to the following State 
7fiscal years:

















































8  1990$5,000,000;
9  1991$5,000,000;
10  1992$10,000,000;
11  1993$10,000,000;
12  1994$20,000,000;
13  1995$30,000,000;
14  1996$40,000,000;
15  1997$50,000,000;
16  1998$55,000,000; and
17  each year thereafter$55,000,000.
18 (c-5) The State shall provide financial assistance 
19("Additional Financial
Assistance") in addition to the 
20Additional State Assistance provided by
subsection (c) and the 
21amounts transferred to the Authority from the General
Revenue 
22Fund under subsection (a) of this Section. Additional Financial

23Assistance provided by this subsection shall be calculated as 
24provided in
subsection (d), but shall in no event exceed the 
25following specified amounts
with respect to the following State 
26fiscal years:










 
 
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1  2000$0;
2  2001$16,000,000;
3  2002$35,000,000;
4  2003$54,000,000;
5  2004$73,000,000;
6  2005$93,000,000; and
7  each year thereafter$100,000,000.
8 (d) Beginning with State fiscal year 1990 and continuing 
9for each
State fiscal year thereafter, the Authority shall 
10annually certify to the
State Comptroller and State Treasurer, 
11separately with respect to each of
subdivisions (g)(2) and 
12(g)(3) of Section 4.04 of this Act, the following
amounts:


13  (1) The amount necessary and required, during the State 
14 fiscal year with
respect to which the certification is 
15 made, to pay its obligations for debt
service on all 
16 outstanding bonds or notes issued by the Authority under 
17 subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.


18  (2) An estimate of the amount necessary and required to 
19 pay its
obligations for debt service for any bonds or notes 
20 which the Authority anticipates it
will issue under 
21 subdivisions (g)(2) and (g)(3) of Section 4.04 during
that 
22 State fiscal year.


23  (3) Its debt service savings during the preceding State 
24 fiscal year
from refunding or advance refunding of bonds or 
25 notes issued under subdivisions
(g)(2) and (g)(3) of 
26 Section 4.04.


 
 
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1  (4) The amount of interest, if any, earned by the 
2 Authority during the
previous State fiscal year on the 
3 proceeds of bonds or notes issued pursuant to
subdivisions 
4 (g)(2) and (g)(3) of Section 4.04, other than refunding or 
5 advance
refunding bonds or notes.

6 The certification shall include a specific
schedule of debt 
7service payments, including the date and amount of each
payment 
8for all outstanding bonds or notes and an estimated schedule of

9anticipated debt service for all bonds and notes it intends to 
10issue, if any,
during that State fiscal year, including the 
11estimated date and estimated
amount of each payment.

12 Immediately upon the issuance of bonds for which an 
13estimated schedule
of debt service payments was prepared, the 
14Authority shall file an amended
certification with respect to 
15item (2) above, to specify the actual
schedule of debt service 
16payments, including the date and amount of each
payment, for 
17the remainder of the State fiscal year.

18 On the first day of each month of the
State fiscal year in 
19which there are bonds outstanding with respect to which
the 
20certification is made, the State Comptroller shall order 
21transferred and
the State Treasurer shall transfer from the 
22Road General Revenue Fund to the
Public Transportation Fund the 
23Additional State Assistance and Additional
Financial 
24Assistance in an amount equal to the aggregate of
(i) 
25one-twelfth of the sum of the amounts certified under items
(1) 
26and (3) above less the amount certified under item (4) above, 
 
 
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1plus
(ii)
the amount required to pay debt service on bonds and 
2notes
issued during the fiscal year, if any, divided by the 
3number of months
remaining in the fiscal year after the date of 
4issuance, or some smaller
portion as may be necessary under 
5subsection (c)
or (c-5) of this Section for the relevant State 
6fiscal year, plus
(iii) any cumulative deficiencies in 
7transfers for prior months,
until an amount equal to the
sum of 
8the amounts certified under items (1) and (3) above,
plus the 
9actual debt service certified under item (2) above,
less the 
10amount certified under item (4) above,
has been transferred; 
11except that these transfers are subject to the
following 
12limits:


13  (A) In no event shall the total transfers in any State 
14 fiscal
year relating to outstanding bonds and notes issued 
15 by the Authority under
subdivision (g)(2) of Section 4.04 
16 exceed the lesser of the annual maximum
amount specified in 
17 subsection (c) or the sum of the amounts
certified under 
18 items (1) and (3) above,
plus the actual debt service 
19 certified under item (2) above,
less the amount certified 
20 under item
(4) above, with respect to those bonds and 
21 notes.


22  (B) 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)(3) of Section 4.04 
25 exceed the lesser of the annual maximum
amount specified in 
26 subsection (c-5) or the sum of the amounts certified under

 
 
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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 The term "outstanding" does not include bonds or notes for 
6which
refunding or advance refunding bonds or notes have been 
7issued.

8 (e) Neither Additional State Assistance nor Additional 
9Financial
Assistance may be pledged, either directly or

10indirectly as general revenues of the Authority, as security 
11for any bonds
issued by the Authority. The Authority may not 
12assign its right to receive
Additional State Assistance or 
13Additional Financial Assistance, or direct
payment of 
14Additional State
Assistance or Additional Financial 
15Assistance, to a trustee or any other
entity for the
payment of 
16debt service
on its bonds.

17 (f) The certification required under subsection (d) with 
18respect to
outstanding bonds and notes of the Authority shall 
19be
filed as early as practicable before the beginning of the 
20State fiscal
year to which it relates. The certification shall 
21be revised as may be
necessary to accurately state the debt 
22service requirements of the Authority.

23 (g) Within 6 months of the end of each fiscal year, the 
24Authority shall determine:
25  (i) whether
the aggregate of all system generated 
26 revenues for public transportation
in the metropolitan 
 
 
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1 region which is provided by, or under grant or purchase
of 
2 service contracts with, the Service Boards equals 50% of 
3 the aggregate
of all costs of providing such public 
4 transportation. "System generated
revenues" include all 
5 the proceeds of fares and charges for services provided,

6 contributions received in connection with public 
7 transportation from units
of local government other than 
8 the Authority, except for contributions received by the 
9 Chicago Transit Authority from a real estate transfer tax 
10 imposed under subsection (i) of Section 8-3-19 of the 
11 Illinois Municipal Code, and from the State pursuant
to 
12 subsection (i) of Section 2705-305 of the Department of 
13 Transportation Law
(20 ILCS 2705/2705-305), and all other 
14 revenues properly included consistent
with generally 
15 accepted accounting principles but may not include: the 
16 proceeds
from any borrowing, and, beginning with the 2007 
17 fiscal year, all revenues and receipts, including but not 
18 limited to fares and grants received from the federal, 
19 State or any unit of local government or other entity, 
20 derived from providing ADA paratransit service pursuant to 
21 Section 2.30 of the Regional Transportation Authority Act. 
22 "Costs" include all items properly included as
operating 
23 costs consistent with generally accepted accounting 
24 principles,
including administrative costs, but do not 
25 include: depreciation; payment
of principal and interest 
26 on bonds, notes or other evidences of obligations
for 
 
 
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1 borrowed money of the Authority; payments with respect to 
2 public
transportation facilities made pursuant to 
3 subsection (b) of Section 2.20;
any payments with respect 
4 to rate protection contracts, credit
enhancements or 
5 liquidity agreements made under Section 4.14; any other

6 cost as to which it is reasonably expected that a cash

7 expenditure will not be made; costs for passenger
security 
8 including grants, contracts, personnel, equipment and

9 administrative expenses, except in the case of the Chicago 
10 Transit
Authority, in which case the term does not include 
11 costs spent annually by
that entity for protection against 
12 crime as required by Section 27a of the
Metropolitan 
13 Transit Authority Act; the costs of Debt Service paid by 
14 the Chicago Transit Authority, as defined in Section 12c of 
15 the Metropolitan Transit Authority Act, or bonds or notes 
16 issued pursuant to that Section; the payment by the 
17 Commuter Rail Division of debt service on bonds issued 
18 pursuant to Section 3B.09; expenses incurred by the 
19 Suburban Bus Division for the cost of new public 
20 transportation services funded from grants pursuant to 
21 Section 2.01e of this amendatory Act of the 95th General 
22 Assembly for a period of 2 years from the date of 
23 initiation of each such service; costs as exempted by the 
24 Board for
projects pursuant to Section 2.09 of this Act; 
25 or, beginning with the 2007 fiscal year, expenses related 
26 to providing ADA paratransit service pursuant to Section 
 
 
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1 2.30 of the Regional Transportation Authority Act; or in 
2 fiscal years 2008 through 2012 inclusive, costs in the 
3 amount of $200,000,000 in fiscal year 2008, reducing by 
4 $40,000,000 in each fiscal year thereafter until this 
5 exemption is eliminated. If said system generated
revenues 
6 are less than 50% of said costs, the Board shall remit an 
7 amount
equal to the amount of the deficit to the State. The 
8 Treasurer shall
deposit any such payment in the Road 
9 General Revenue Fund; and

10  (ii) whether, beginning with the 2007 fiscal year, the 
11 aggregate of all fares charged and received for ADA 
12 paratransit services equals the system generated ADA 
13 paratransit services revenue recovery ratio percentage of 
14 the aggregate of all costs of providing such ADA 
15 paratransit services.

16 (h) If the Authority makes any payment to the State under 
17paragraph (g),
the Authority shall reduce the amount provided 
18to a Service Board from funds
transferred under paragraph (a) 
19in proportion to the amount by which
that Service Board failed 
20to meet its required system generated revenues
recovery ratio. 
21A Service Board which is affected by a reduction in funds
under 
22this paragraph shall submit to the Authority concurrently with 
23its
next due quarterly report a revised budget incorporating 
24the reduction in
funds. The revised budget must meet the 
25criteria specified in clauses (i)
through (vi) of Section 
264.11(b)(2). The Board shall review and act on the
revised 
 
 
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1budget as provided in Section 4.11(b)(3).

2(Source: P.A. 94-370, eff. 7-29-05; 95-708, eff. 1-18-08; 
395-906, eff. 8-26-08.)


4 Section 5-40. The School Code is amended by changing 
5Section 18-8.05 as follows:



6 (105 ILCS 5/18-8.05)


7 Sec. 18-8.05. Basis for apportionment of general State 
8financial aid and
supplemental general State aid to the common 
9schools for the 1998-1999 and
subsequent school years.


10(A) General Provisions.
11 (1) The provisions of this Section apply to the 1998-1999 
12and subsequent
school years. The system of general State 
13financial aid provided for in this
Section
is designed to 
14assure that, through a combination of State financial aid and

15required local resources, the financial support provided each 
16pupil in Average
Daily Attendance equals or exceeds a

17prescribed per pupil Foundation Level. This formula approach 
18imputes a level
of per pupil Available Local Resources and 
19provides for the basis to calculate
a per pupil level of 
20general State financial aid that, when added to Available
Local 
21Resources, equals or exceeds the Foundation Level. The
amount 
22of per pupil general State financial aid for school districts, 
23in
general, varies in inverse
relation to Available Local 
 
 
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1Resources. Per pupil amounts are based upon
each school 
2district's Average Daily Attendance as that term is defined in 
3this
Section.
4 (2) In addition to general State financial aid, school 
5districts with
specified levels or concentrations of pupils 
6from low income households are
eligible to receive supplemental 
7general State financial aid grants as provided
pursuant to 
8subsection (H).
The supplemental State aid grants provided for 
9school districts under
subsection (H) shall be appropriated for 
10distribution to school districts as
part of the same line item 
11in which the general State financial aid of school
districts is 
12appropriated under this Section.
13 (3) To receive financial assistance under this Section, 
14school districts
are required to file claims with the State 
15Board of Education, subject to the
following requirements:
16  (a) Any school district which fails for any given 
17 school year to maintain
school as required by law, or to 
18 maintain a recognized school is not
eligible to file for 
19 such school year any claim upon the Common School
Fund. In 
20 case of nonrecognition of one or more attendance centers in 
21 a
school district otherwise operating recognized schools, 
22 the claim of the
district shall be reduced in the 
23 proportion which the Average Daily
Attendance in the 
24 attendance center or centers bear to the Average Daily

25 Attendance in the school district. A "recognized school" 
26 means any
public school which meets the standards as 
 
 
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1 established for recognition
by the State Board of 
2 Education. A school district or attendance center
not 
3 having recognition status at the end of a school term is 
4 entitled to
receive State aid payments due upon a legal 
5 claim which was filed while
it was recognized.
6  (b) School district claims filed under this Section are 
7 subject to
Sections 18-9 and 18-12, except as otherwise 
8 provided in this
Section.
9  (c) If a school district operates a full year school 
10 under Section
10-19.1, the general State aid to the school 
11 district shall be determined
by the State Board of 
12 Education in accordance with this Section as near as
may be 
13 applicable.
14  (d) (Blank).
15 (4) Except as provided in subsections (H) and (L), the 
16board of any district
receiving any of the grants provided for 
17in this Section may apply those funds
to any fund so received 
18for which that board is authorized to make expenditures
by law.
19 School districts are not required to exert a minimum 
20Operating Tax Rate in
order to qualify for assistance under 
21this Section.
22 (5) As used in this Section the following terms, when 
23capitalized, shall
have the meaning ascribed herein:
24  (a) "Average Daily Attendance": A count of pupil 
25 attendance in school,
averaged as provided for in 
26 subsection (C) and utilized in deriving per pupil
financial 
 
 
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1 support levels.
2  (b) "Available Local Resources": A computation of 
3 local financial
support, calculated on the basis of Average 
4 Daily Attendance and derived as
provided pursuant to 
5 subsection (D).
6  (c) "Corporate Personal Property Replacement Taxes": 
7 Funds paid to local
school districts pursuant to "An Act in 
8 relation to the abolition of ad valorem
personal property 
9 tax and the replacement of revenues lost thereby, and

10 amending and repealing certain Acts and parts of Acts in 
11 connection therewith",
certified August 14, 1979, as 
12 amended (Public Act 81-1st S.S.-1).
13  (d) "Foundation Level": A prescribed level of per pupil 
14 financial support
as provided for in subsection (B).
15  (e) "Operating Tax Rate": All school district property 
16 taxes extended for
all purposes, except Bond and
Interest, 
17 Summer School, Rent, Capital Improvement, and Vocational 
18 Education
Building purposes.


19(B) Foundation Level.
20 (1) The Foundation Level is a figure established by the 
21State representing
the minimum level of per pupil financial 
22support that should be available to
provide for the basic 
23education of each pupil in
Average Daily Attendance. As set 
24forth in this Section, each school district
is assumed to exert

25a sufficient local taxing effort such that, in combination with 
 
 
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1the aggregate
of general State
financial aid provided the 
2district, an aggregate of State and local resources
are 
3available to meet
the basic education needs of pupils in the 
4district.
5 (2) For the 1998-1999 school year, the Foundation Level of 
6support is
$4,225. For the 1999-2000 school year, the 
7Foundation Level of support is
$4,325. For the 2000-2001 school 
8year, the Foundation Level of support is
$4,425. For the 
92001-2002 school year and 2002-2003 school year, the
Foundation 
10Level of support is $4,560. For the 2003-2004 school year, the 
11Foundation Level of support is $4,810. For the 2004-2005 school 
12year, the Foundation Level of support is $4,964.
For the 
132005-2006 school year,
the Foundation Level of support is 
14$5,164. For the 2006-2007 school year, the Foundation Level of 
15support is $5,334. For the 2007-2008 school year, the 
16Foundation Level of support is $5,734. For the 2008-2009 school 
17year, the Foundation Level of support is $5,959.
18 (3) For the 2009-2010 school year and each school year 
19thereafter,
the Foundation Level of support is $6,119 or such 
20greater amount as
may be established by law by the General 
21Assembly.


22(C) Average Daily Attendance.
23 (1) For purposes of calculating general State aid pursuant 
24to subsection
(E), an Average Daily Attendance figure shall be 
25utilized. The Average Daily
Attendance figure for formula

 
 
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1calculation purposes shall be the monthly average of the actual 
2number of
pupils in attendance of
each school district, as 
3further averaged for the best 3 months of pupil
attendance for 
4each
school district. In compiling the figures for the number 
5of pupils in
attendance, school districts
and the State Board 
6of Education shall, for purposes of general State aid
funding, 
7conform
attendance figures to the requirements of subsection 
8(F).
9 (2) The Average Daily Attendance figures utilized in 
10subsection (E) shall be
the requisite attendance data for the 
11school year immediately preceding
the
school year for which 
12general State aid is being calculated
or the average of the 
13attendance data for the 3 preceding school
years, whichever is 
14greater. The Average Daily Attendance figures
utilized in 
15subsection (H) shall be the requisite attendance data for the

16school year immediately preceding the school year for which 
17general
State aid is being calculated.


18(D) Available Local Resources.
19 (1) For purposes of calculating general State aid pursuant 
20to subsection
(E), a representation of Available Local 
21Resources per pupil, as that term is
defined and determined in 
22this subsection, shall be utilized. Available Local
Resources 
23per pupil shall include a calculated
dollar amount representing 
24local school district revenues from local property
taxes and 
25from
Corporate Personal Property Replacement Taxes, expressed 
 
 
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1on the basis of pupils
in Average
Daily Attendance. Calculation 
2of Available Local Resources shall exclude any tax amnesty 
3funds received as a result of Public Act 93-26.
4 (2) In determining a school district's revenue from local 
5property taxes,
the State Board of Education shall utilize the 
6equalized assessed valuation of
all taxable property of each 
7school
district as of September 30 of the previous year. The 
8equalized assessed
valuation utilized shall
be obtained and 
9determined as provided in subsection (G).
10 (3) For school districts maintaining grades kindergarten 
11through 12, local
property tax
revenues per pupil shall be 
12calculated as the product of the applicable
equalized assessed

13valuation for the district multiplied by 3.00%, and divided by 
14the district's
Average Daily
Attendance figure. For school 
15districts maintaining grades kindergarten
through 8, local

16property tax revenues per pupil shall be calculated as the 
17product of the
applicable equalized
assessed valuation for the 
18district multiplied by 2.30%, and divided by the
district's 
19Average
Daily Attendance figure. For school districts 
20maintaining grades 9 through 12,
local property
tax revenues 
21per pupil shall be the applicable equalized assessed valuation 
22of
the district
multiplied by 1.05%, and divided by the 
23district's Average Daily
Attendance
figure.
24 For partial elementary unit districts created pursuant to 
25Article 11E of this Code, local property tax revenues per pupil 
26shall be calculated as the product of the equalized assessed 
 
 
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1valuation for property within the partial elementary unit 
2district for elementary purposes, as defined in Article 11E of 
3this Code, multiplied by 2.06% and divided by the district's 
4Average Daily Attendance figure, plus the product of the 
5equalized assessed valuation for property within the partial 
6elementary unit district for high school purposes, as defined 
7in Article 11E of this Code, multiplied by 0.94% and divided by 
8the district's Average Daily Attendance figure.

9 (4) The Corporate Personal Property Replacement Taxes paid 
10to each school
district during the calendar year one year 
11before the calendar year in which a
school year begins, divided 
12by the Average Daily Attendance figure for that
district, shall 
13be added to the local property tax revenues per pupil as

14derived by the application of the immediately preceding 
15paragraph (3). The sum
of these per pupil figures for each 
16school district shall constitute Available
Local Resources as 
17that term is utilized in subsection (E) in the calculation
of 
18general State aid.


19(E) Computation of General State Aid.
20 (1) For each school year, the amount of general State aid 
21allotted to a
school district shall be computed by the State 
22Board of Education as provided
in this subsection.
23 (2) For any school district for which Available Local 
24Resources per pupil
is less than the product of 0.93 times the 
25Foundation Level, general State aid
for that district shall be 
 
 
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1calculated as an amount equal to the Foundation
Level minus 
2Available Local Resources, multiplied by the Average Daily

3Attendance of the school district.
4 (3) For any school district for which Available Local 
5Resources per pupil
is equal to or greater than the product of 
60.93 times the Foundation Level and
less than the product of 
71.75 times the Foundation Level, the general State aid
per 
8pupil shall be a decimal proportion of the Foundation Level 
9derived using a
linear algorithm. Under this linear algorithm, 
10the calculated general State
aid per pupil shall decline in 
11direct linear fashion from 0.07 times the
Foundation Level for 
12a school district with Available Local Resources equal to
the 
13product of 0.93 times the Foundation Level, to 0.05 times the 
14Foundation
Level for a school district with Available Local 
15Resources equal to the product
of 1.75 times the Foundation 
16Level. The allocation of general
State aid for school districts 
17subject to this paragraph 3 shall be the
calculated general 
18State aid
per pupil figure multiplied by the Average Daily 
19Attendance of the school
district.
20 (4) For any school district for which Available Local 
21Resources per pupil
equals or exceeds the product of 1.75 times 
22the Foundation Level, the general
State aid for the school 
23district shall be calculated as the product of $218
multiplied 
24by the Average Daily Attendance of the school
district.
25 (5) The amount of general State aid allocated to a school 
26district for
the 1999-2000 school year meeting the requirements 
 
 
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1set forth in paragraph (4)
of subsection
(G) shall be increased 
2by an amount equal to the general State aid that
would have 
3been received by the district for the 1998-1999 school year by

4utilizing the Extension Limitation Equalized Assessed 
5Valuation as calculated
in paragraph (4) of subsection (G) less 
6the general State aid allotted for the
1998-1999
school year. 
7This amount shall be deemed a one time increase, and shall not

8affect any future general State aid allocations.


9(F) Compilation of Average Daily Attendance.
10 (1) Each school district shall, by July 1 of each year, 
11submit to the State
Board of Education, on forms prescribed by 
12the State Board of Education,
attendance figures for the school 
13year that began in the preceding calendar
year. The attendance 
14information so transmitted shall identify the average
daily 
15attendance figures for each month of the school year. Beginning 
16with
the general State aid claim form for the 2002-2003 school

17year, districts shall calculate Average Daily Attendance as 
18provided in
subdivisions (a), (b), and (c) of this paragraph 
19(1).
20  (a) In districts that do not hold year-round classes,

21 days of attendance in August shall be added to the month of 
22 September and any
days of attendance in June shall be added 
23 to the month of May.
24  (b) In districts in which all buildings hold year-round 
25 classes,
days of attendance in July and August shall be 
 
 
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1 added to the month
of September and any days of attendance 
2 in June shall be added to
the month of May.
3  (c) In districts in which some buildings, but not all, 
4 hold
year-round classes, for the non-year-round buildings, 
5 days of
attendance in August shall be added to the month of 
6 September
and any days of attendance in June shall be added 
7 to the month of
May. The average daily attendance for the 
8 year-round buildings
shall be computed as provided in 
9 subdivision (b) of this paragraph
(1). To calculate the 
10 Average Daily Attendance for the district, the
average 
11 daily attendance for the year-round buildings shall be

12 multiplied by the days in session for the non-year-round 
13 buildings
for each month and added to the monthly 
14 attendance of the
non-year-round buildings.
15 Except as otherwise provided in this Section, days of

16attendance by pupils shall be counted only for sessions of not 
17less than
5 clock hours of school work per day under direct 
18supervision of: (i)
teachers, or (ii) non-teaching personnel or 
19volunteer personnel when engaging
in non-teaching duties and 
20supervising in those instances specified in
subsection (a) of 
21Section 10-22.34 and paragraph 10 of Section 34-18, with
pupils 
22of legal school age and in kindergarten and grades 1 through 
2312. Days of attendance by pupils through verified participation 
24in an e-learning program approved by the State Board of 
25Education under Section 10-20.56 of the Code shall be 
26considered as full days of attendance for purposes of this 
 
 
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1Section.
2 Days of attendance by tuition pupils shall be accredited 
3only to the
districts that pay the tuition to a recognized 
4school.
5 (2) Days of attendance by pupils of less than 5 clock hours 
6of school
shall be subject to the following provisions in the 
7compilation of Average
Daily Attendance.
8  (a) Pupils regularly enrolled in a public school for 
9 only a part of
the school day may be counted on the basis 
10 of 1/6 day for every class hour
of instruction of 40 
11 minutes or more attended pursuant to such enrollment,

12 unless a pupil is
enrolled in a block-schedule format of 80 
13 minutes or more of instruction,
in which case the pupil may 
14 be counted on the basis of the proportion of
minutes of 
15 school work completed each day to the minimum number of

16 minutes that school work is required to be held that day.
17  (b) (Blank).
18  (c) A session of 4 or more clock hours may be counted 
19 as a day of
attendance upon certification by the regional 
20 superintendent, and
approved by the State Superintendent 
21 of Education to the extent that the
district has been 
22 forced to use daily multiple sessions.
23  (d) A session of 3 or more clock hours may be counted 
24 as a day of
attendance (1) when the remainder of the school 
25 day or at least
2 hours in the evening of that day is 
26 utilized for an
in-service training program for teachers, 
 
 
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1 up to a maximum of 5 days per
school year, provided a 
2 district conducts an in-service
training program for 
3 teachers in accordance with Section 10-22.39 of this Code; 
4 or, in lieu of 4 such days, 2 full days may
be used, in 
5 which event each such day
may be counted as a day required 
6 for a legal school calendar pursuant to Section 10-19 of 
7 this Code; (1.5) when, of the 5 days allowed under item 
8 (1), a maximum of 4 days are used for parent-teacher 
9 conferences, or, in lieu of 4 such days, 2 full days are 
10 used, in which case each such day may be counted as a 
11 calendar day required under Section 10-19 of this Code, 
12 provided that the full-day, parent-teacher conference 
13 consists of (i) a minimum of 5 clock hours of 
14 parent-teacher conferences, (ii) both a minimum of 2 clock 
15 hours of parent-teacher conferences held in the evening 
16 following a full day of student attendance, as specified in 
17 subsection (F)(1)(c), and a minimum of 3 clock hours of 
18 parent-teacher conferences held on the day immediately 
19 following evening parent-teacher conferences, or (iii) 
20 multiple parent-teacher conferences held in the evenings 
21 following full days of student attendance, as specified in 
22 subsection (F)(1)(c), in which the time used for the 
23 parent-teacher conferences is equivalent to a minimum of 5 
24 clock hours; and (2) when days in
addition to
those 
25 provided in items (1) and (1.5) are scheduled by a school 
26 pursuant to its school
improvement plan adopted under 
 
 
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1 Article 34 or its revised or amended school
improvement 
2 plan adopted under Article 2, provided that (i) such 
3 sessions of
3 or more clock hours are scheduled to occur at 
4 regular intervals, (ii) the
remainder of the school days in 
5 which such sessions occur are utilized
for in-service 
6 training programs or other staff development activities 
7 for
teachers, and (iii) a sufficient number of minutes of 
8 school work under the
direct supervision of teachers are 
9 added to the school days between such
regularly scheduled 
10 sessions to accumulate not less than the number of minutes

11 by which such sessions of 3 or more clock hours fall short 
12 of 5 clock hours.
Any full days used for the purposes of 
13 this paragraph shall not be considered
for
computing 
14 average daily attendance. Days scheduled for in-service 
15 training
programs, staff development activities, or 
16 parent-teacher conferences may be
scheduled separately for 
17 different
grade levels and different attendance centers of 
18 the district.
19  (e) A session of not less than one clock hour of 
20 teaching
hospitalized or homebound pupils on-site or by 
21 telephone to the classroom may
be counted as 1/2 day of 
22 attendance, however these pupils must receive 4 or
more 
23 clock hours of instruction to be counted for a full day of 
24 attendance.
25  (f) A session of at least 4 clock hours may be counted 
26 as a day of
attendance for first grade pupils, and pupils 
 
 
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1 in full day kindergartens,
and a session of 2 or more hours 
2 may be counted as 1/2 day of attendance by
pupils in 
3 kindergartens which provide only 1/2 day of attendance.
4  (g) For children with disabilities who are below the 
5 age of 6 years and
who
cannot attend 2 or more clock hours 
6 because of their disability or
immaturity, a session of not 
7 less than one clock hour may be counted as 1/2 day
of 
8 attendance; however for such children whose educational 
9 needs so require
a session of 4 or more clock hours may be 
10 counted as a full day of attendance.
11  (h) A recognized kindergarten which provides for only 
12 1/2 day of
attendance by each pupil shall not have more 
13 than 1/2 day of attendance
counted in any one day. However, 
14 kindergartens may count 2 1/2 days
of
attendance in any 5 
15 consecutive school days. When a pupil attends such a

16 kindergarten for 2 half days on any one school day, the 
17 pupil shall have
the following day as a day absent from 
18 school, unless the school district
obtains permission in 
19 writing from the State Superintendent of Education.

20 Attendance at kindergartens which provide for a full day of 
21 attendance by
each pupil shall be counted the same as 
22 attendance by first grade pupils.
Only the first year of 
23 attendance in one kindergarten shall be counted,
except in 
24 case of children who entered the kindergarten in their 
25 fifth year
whose educational development requires a second 
26 year of kindergarten as
determined under the rules and 
 
 
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1 regulations of the State Board of Education.
2  (i) On the days when the assessment that includes a 
3 college and career ready determination is
administered 
4 under subsection (c) of Section 2-3.64a-5 of this Code, the 
5 day
of attendance for a pupil whose school
day must be 
6 shortened to accommodate required testing procedures may

7 be less than 5 clock hours and shall be counted towards the 
8 176 days of actual pupil attendance required under Section 
9 10-19 of this Code, provided that a sufficient number of 
10 minutes
of school work in excess of 5 clock hours are first 
11 completed on other school
days to compensate for the loss 
12 of school work on the examination days.
13  (j) Pupils enrolled in a remote educational program 
14 established under Section 10-29 of this Code may be counted 
15 on the basis of one-fifth day of attendance for every clock 
16 hour of instruction attended in the remote educational 
17 program, provided that, in any month, the school district 
18 may not claim for a student enrolled in a remote 
19 educational program more days of attendance than the 
20 maximum number of days of attendance the district can claim 
21 (i) for students enrolled in a building holding year-round 
22 classes if the student is classified as participating in 
23 the remote educational program on a year-round schedule or 
24 (ii) for students enrolled in a building not holding 
25 year-round classes if the student is not classified as 
26 participating in the remote educational program on a 
 
 
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1 year-round schedule. 


2(G) Equalized Assessed Valuation Data.
3 (1) For purposes of the calculation of Available Local 
4Resources required
pursuant to subsection (D), the
State Board 
5of Education shall secure from the Department of
Revenue the 
6value as equalized or assessed by the Department of Revenue of

7all taxable property of every school district, together with 
8(i) the applicable
tax rate used in extending taxes for the 
9funds of the district as of
September 30 of the previous year

10and (ii) the limiting rate for all school
districts subject to 
11property tax extension limitations as imposed under the

12Property Tax Extension Limitation Law.

13 The Department of Revenue shall add to the equalized 
14assessed value of all
taxable
property of each school district 
15situated entirely or partially within a county
that is or was 
16subject to the
provisions of Section 15-176 or 15-177 of the 
17Property Tax Code (a)
an amount equal to the total amount by 
18which the
homestead exemption allowed under Section 15-176 or 
1915-177 of the Property Tax Code for
real
property situated in 
20that school district exceeds the total amount that would
have 
21been
allowed in that school district if the maximum reduction 
22under Section 15-176
was
(i) $4,500 in Cook County or $3,500 in 
23all other counties in tax year 2003 or (ii) $5,000 in all 
24counties in tax year 2004 and thereafter and (b) an amount 
25equal to the aggregate amount for the taxable year of all 
 
 
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1additional exemptions under Section 15-175 of the Property Tax 
2Code for owners with a household income of $30,000 or less. The 
3county clerk of any county that is or was subject to the 
4provisions of Section 15-176 or 15-177 of the Property Tax Code 
5shall
annually calculate and certify to the Department of 
6Revenue for each school
district all
homestead exemption 
7amounts under Section 15-176 or 15-177 of the Property Tax Code 
8and all amounts of additional exemptions under Section 15-175 
9of the Property Tax Code for owners with a household income of 
10$30,000 or less. It is the intent of this paragraph that if the 
11general homestead exemption for a parcel of property is 
12determined under Section 15-176 or 15-177 of the Property Tax 
13Code rather than Section 15-175, then the calculation of 
14Available Local Resources shall not be affected by the 
15difference, if any, between the amount of the general homestead 
16exemption allowed for that parcel of property under Section 
1715-176 or 15-177 of the Property Tax Code and the amount that 
18would have been allowed had the general homestead exemption for 
19that parcel of property been determined under Section 15-175 of 
20the Property Tax Code. It is further the intent of this 
21paragraph that if additional exemptions are allowed under 
22Section 15-175 of the Property Tax Code for owners with a 
23household income of less than $30,000, then the calculation of 
24Available Local Resources shall not be affected by the 
25difference, if any, because of those additional exemptions.
26 This equalized assessed valuation, as adjusted further by 
 
 
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1the requirements of
this subsection, shall be utilized in the 
2calculation of Available Local
Resources.
3 (2) The equalized assessed valuation in paragraph (1) shall 
4be adjusted, as
applicable, in the following manner:
5  (a) For the purposes of calculating State aid under 
6 this Section,
with respect to any part of a school district 
7 within a redevelopment
project area in respect to which a 
8 municipality has adopted tax
increment allocation 
9 financing pursuant to the Tax Increment Allocation

10 Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11 
11 of the Illinois
Municipal Code or the Industrial Jobs 
12 Recovery Law, Sections 11-74.6-1 through
11-74.6-50 of the 
13 Illinois Municipal Code, no part of the current equalized

14 assessed valuation of real property located in any such 
15 project area which is
attributable to an increase above the 
16 total initial equalized assessed
valuation of such 
17 property shall be used as part of the equalized assessed

18 valuation of the district, until such time as all

19 redevelopment project costs have been paid, as provided in 
20 Section 11-74.4-8
of the Tax Increment Allocation 
21 Redevelopment Act or in Section 11-74.6-35 of
the 
22 Industrial Jobs Recovery Law. For the purpose of
the 
23 equalized assessed valuation of the
district, the total 
24 initial equalized assessed valuation or the current

25 equalized assessed valuation, whichever is lower, shall be 
26 used until
such time as all redevelopment project costs 
 
 
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1 have been paid.
2  (b) The real property equalized assessed valuation for 
3 a school district
shall be adjusted by subtracting from the 
4 real property
value as equalized or assessed by the 
5 Department of Revenue for the
district an amount computed 
6 by dividing the amount of any abatement of
taxes under 
7 Section 18-170 of the Property Tax Code by 3.00% for a 
8 district
maintaining grades kindergarten through 12, by 
9 2.30% for a district
maintaining grades kindergarten 
10 through 8, or by 1.05% for a
district
maintaining grades 9 
11 through 12 and adjusted by an amount computed by dividing

12 the amount of any abatement of taxes under subsection (a) 
13 of Section 18-165 of
the Property Tax Code by the same 
14 percentage rates for district type as
specified in this 
15 subparagraph (b).
16 (3) For the 1999-2000 school year and each school year 
17thereafter, if a
school district meets all of the criteria of 
18this subsection (G)(3), the school
district's Available Local 
19Resources shall be calculated under subsection (D)
using the 
20district's Extension Limitation Equalized Assessed Valuation 
21as
calculated under this
subsection (G)(3).
22 For purposes of this subsection (G)(3) the following terms 
23shall have
the following meanings:
24  "Budget Year": The school year for which general State 
25 aid is calculated
and
awarded under subsection (E).
26  "Base Tax Year": The property tax levy year used to 
 
 
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1 calculate the Budget
Year
allocation of general State aid.
2  "Preceding Tax Year": The property tax levy year 
3 immediately preceding the
Base Tax Year.
4  "Base Tax Year's Tax Extension": The product of the 
5 equalized assessed
valuation utilized by the County Clerk 
6 in the Base Tax Year multiplied by the
limiting rate as 
7 calculated by the County Clerk and defined in the Property 
8 Tax
Extension Limitation Law.
9  "Preceding Tax Year's Tax Extension": The product of 
10 the equalized assessed
valuation utilized by the County 
11 Clerk in the Preceding Tax Year multiplied by
the Operating 
12 Tax Rate as defined in subsection (A).
13  "Extension Limitation Ratio": A numerical ratio, 
14 certified by the
County Clerk, in which the numerator is 
15 the Base Tax Year's Tax
Extension and the denominator is 
16 the Preceding Tax Year's Tax Extension.
17  "Operating Tax Rate": The operating tax rate as defined 
18 in subsection (A).
19 If a school district is subject to property tax extension 
20limitations as
imposed under
the Property Tax Extension 
21Limitation Law, the State Board of Education shall
calculate 
22the Extension
Limitation
Equalized Assessed Valuation of that 
23district. For the 1999-2000 school
year, the
Extension 
24Limitation Equalized Assessed Valuation of a school district as

25calculated by the State Board of Education shall be equal to 
26the product of the
district's 1996 Equalized Assessed Valuation 
 
 
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1and the district's Extension
Limitation Ratio. Except as 
2otherwise provided in this paragraph for a school district that 
3has approved or does approve an increase in its limiting rate, 
4for the 2000-2001 school year and each school year
thereafter,

5the Extension Limitation Equalized Assessed Valuation of a 
6school district as
calculated by the State Board of Education 
7shall be equal to the product of
the Equalized Assessed 
8Valuation last used in the calculation of general State
aid and 
9the
district's Extension Limitation Ratio. If the Extension 
10Limitation
Equalized
Assessed Valuation of a school district as 
11calculated under
this subsection (G)(3) is less than the 
12district's equalized assessed valuation
as calculated pursuant 
13to subsections (G)(1) and (G)(2), then for purposes of

14calculating the district's general State aid for the Budget 
15Year pursuant to
subsection (E), that Extension
Limitation 
16Equalized Assessed Valuation shall be utilized to calculate the

17district's Available Local Resources
under subsection (D). For 
18the 2009-2010 school year and each school year thereafter, if a 
19school district has approved or does approve an increase in its 
20limiting rate, pursuant to Section 18-190 of the Property Tax 
21Code, affecting the Base Tax Year, the Extension Limitation 
22Equalized Assessed Valuation of the school district, as 
23calculated by the State Board of Education, shall be equal to 
24the product of the Equalized Assessed Valuation last used in 
25the calculation of general State aid times an amount equal to 
26one plus the percentage increase, if any, in the Consumer Price 
 
 
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1Index for all Urban Consumers for all items published by the 
2United States Department of Labor for the 12-month calendar 
3year preceding the Base Tax Year, plus the Equalized Assessed 
4Valuation of new property, annexed property, and recovered tax 
5increment value and minus the Equalized Assessed Valuation of 
6disconnected property. New property and recovered tax 
7increment value shall have the meanings set forth in the 
8Property Tax Extension Limitation Law.
9 Partial elementary unit districts created in accordance 
10with Article 11E of this Code shall not be eligible for the 
11adjustment in this subsection (G)(3) until the fifth year 
12following the effective date of the reorganization.

13 (3.5) For the 2010-2011 school year and each school year 
14thereafter, if a school district's boundaries span multiple 
15counties, then the Department of Revenue shall send to the 
16State Board of Education, for the purpose of calculating 
17general State aid, the limiting rate and individual rates by 
18purpose for the county that contains the majority of the school 
19district's Equalized Assessed Valuation.
20 (4) For the purposes of calculating general State aid for 
21the 1999-2000
school year only, if a school district 
22experienced a triennial reassessment on
the equalized assessed 
23valuation used in calculating its general State
financial aid 
24apportionment for the 1998-1999 school year, the State Board of

25Education shall calculate the Extension Limitation Equalized 
26Assessed Valuation
that would have been used to calculate the 
 
 
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1district's 1998-1999 general State
aid. This amount shall equal 
2the product of the equalized assessed valuation
used to

3calculate general State aid for the 1997-1998 school year and 
4the district's
Extension Limitation Ratio. If the Extension 
5Limitation Equalized Assessed
Valuation of the school district 
6as calculated under this paragraph (4) is
less than the 
7district's equalized assessed valuation utilized in 
8calculating
the
district's 1998-1999 general State aid 
9allocation, then for purposes of
calculating the district's 
10general State aid pursuant to paragraph (5) of
subsection (E),

11that Extension Limitation Equalized Assessed Valuation shall 
12be utilized to
calculate the district's Available Local 
13Resources.
14 (5) For school districts having a majority of their 
15equalized assessed
valuation in any county except Cook, DuPage, 
16Kane, Lake, McHenry, or Will, if
the amount of general State 
17aid allocated to the school district for the
1999-2000 school 
18year under the provisions of subsection (E), (H), and (J) of

19this Section is less than the amount of general State aid 
20allocated to the
district for the 1998-1999 school year under 
21these subsections, then the
general
State aid of the district 
22for the 1999-2000 school year only shall be increased
by the 
23difference between these amounts. The total payments made under 
24this
paragraph (5) shall not exceed $14,000,000. Claims shall 
25be prorated if they
exceed $14,000,000.


 
 
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1(H) Supplemental General State Aid.
2 (1) In addition to the general State aid a school district 
3is allotted
pursuant to subsection (E), qualifying school 
4districts shall receive a grant,
paid in conjunction with a 
5district's payments of general State aid, for
supplemental 
6general State aid based upon the concentration level of 
7children
from low-income households within the school 
8district.
Supplemental State aid grants provided for school 
9districts under this
subsection shall be appropriated for 
10distribution to school districts as part
of the same line item 
11in which the general State financial aid of school
districts is 
12appropriated under this Section.

13 (1.5) This paragraph (1.5) applies only to those school 
14years
preceding the 2003-2004 school year.
For purposes of this

15subsection (H), the term "Low-Income Concentration Level" 
16shall be the
low-income
eligible pupil count from the most 
17recently available federal census divided by
the Average Daily 
18Attendance of the school district.
If, however, (i) the 
19percentage decrease from the 2 most recent federal
censuses
in 
20the low-income eligible pupil count of a high school district 
21with fewer
than 400 students exceeds by 75% or more the 
22percentage change in the total
low-income eligible pupil count 
23of contiguous elementary school districts,
whose boundaries 
24are coterminous with the high school district,
or (ii) a high 
25school district within 2 counties and serving 5 elementary

26school
districts, whose boundaries are coterminous with the 
 
 
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1high school
district, has a percentage decrease from the 2 most 
2recent federal
censuses in the low-income eligible pupil count 
3and there is a percentage
increase in the total low-income 
4eligible pupil count of a majority of the
elementary school 
5districts in excess of 50% from the 2 most recent
federal 
6censuses, then
the
high school district's low-income eligible 
7pupil count from the earlier federal
census
shall be the number 
8used as the low-income eligible pupil count for the high
school 
9district, for purposes of this subsection (H).
The changes made 
10to this paragraph (1) by Public Act 92-28 shall apply to

11supplemental general State aid
grants for school years 
12preceding the 2003-2004 school year that are paid
in fiscal 
13year 1999 or thereafter
and to
any State aid payments made in 
14fiscal year 1994 through fiscal year
1998 pursuant to 
15subsection 1(n) of Section 18-8 of this Code (which was

16repealed on July 1, 1998), and any high school district that is 
17affected by
Public Act 92-28 is
entitled to a
recomputation of 
18its supplemental general State aid grant or State aid
paid in 
19any of those fiscal years. This recomputation shall not be

20affected by any other funding.
21 (1.10) This paragraph (1.10) applies to the 2003-2004 
22school year
and each school year thereafter. For purposes of 
23this subsection (H), the
term "Low-Income Concentration Level" 
24shall, for each fiscal year, be the
low-income eligible
pupil 
25count
as of July 1 of the immediately preceding fiscal year
(as 
26determined by the Department of Human Services based
on the 
 
 
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1number of pupils
who are eligible for at least one of the 
2following
low income programs: Medicaid, the Children's Health 
3Insurance Program, TANF, or Food Stamps,
excluding pupils who 
4are eligible for services provided by the Department
of 
5Children and Family Services,
averaged over
the 2 immediately 
6preceding fiscal years for fiscal year 2004 and over the 3

7immediately preceding fiscal years for each fiscal year 
8thereafter)
divided by the Average Daily Attendance of the 
9school district.
10 (2) Supplemental general State aid pursuant to this 
11subsection (H) shall
be
provided as follows for the 1998-1999, 
121999-2000, and 2000-2001 school years
only:
13  (a) For any school district with a Low Income 
14 Concentration Level of at
least 20% and less than 35%, the 
15 grant for any school year
shall be $800
multiplied by the 
16 low income eligible pupil count.
17  (b) For any school district with a Low Income 
18 Concentration Level of at
least 35% and less than 50%, the 
19 grant for the 1998-1999 school year shall be
$1,100 
20 multiplied by the low income eligible pupil count.
21  (c) For any school district with a Low Income 
22 Concentration Level of at
least 50% and less than 60%, the 
23 grant for the 1998-99 school year shall be
$1,500 
24 multiplied by the low income eligible pupil count.
25  (d) For any school district with a Low Income 
26 Concentration Level of 60%
or more, the grant for the 
 
 
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1 1998-99 school year shall be $1,900 multiplied by
the low 
2 income eligible pupil count.
3  (e) For the 1999-2000 school year, the per pupil amount 
4 specified in
subparagraphs (b), (c), and (d) immediately 
5 above shall be increased to $1,243,
$1,600, and $2,000, 
6 respectively.
7  (f) For the 2000-2001 school year, the per pupil 
8 amounts specified in
subparagraphs (b), (c), and (d) 
9 immediately above shall be
$1,273, $1,640, and $2,050, 
10 respectively.
11 (2.5) Supplemental general State aid pursuant to this 
12subsection (H)
shall be provided as follows for the 2002-2003 
13school year:
14  (a) For any school district with a Low Income 
15 Concentration Level of less
than 10%, the grant for each 
16 school year shall be $355 multiplied by the low
income 
17 eligible pupil count.
18  (b) For any school district with a Low Income 
19 Concentration
Level of at least 10% and less than 20%, the 
20 grant for each school year shall
be $675
multiplied by the 
21 low income eligible pupil
count.
22  (c) For any school district with a Low Income 
23 Concentration
Level of at least 20% and less than 35%, the 
24 grant for each school year shall
be $1,330
multiplied by 
25 the low income eligible pupil
count.
26  (d) For any school district with a Low Income 
 
 
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1 Concentration
Level of at least 35% and less than 50%, the 
2 grant for each school year shall
be $1,362
multiplied by 
3 the low income eligible pupil
count.
4  (e) For any school district with a Low Income 
5 Concentration
Level of at least 50% and less than 60%, the 
6 grant for each school year shall
be $1,680
multiplied by 
7 the low income eligible pupil
count.
8  (f) For any school district with a Low Income 
9 Concentration
Level of 60% or more, the grant for each 
10 school year shall be $2,080
multiplied by the low income 
11 eligible pupil count.
12 (2.10) Except as otherwise provided, supplemental general 
13State aid
pursuant to this subsection
(H) shall be provided as 
14follows for the 2003-2004 school year and each
school year 
15thereafter:
16  (a) For any school district with a Low Income 
17 Concentration
Level of 15% or less, the grant for each 
18 school year
shall be $355 multiplied by the low income 
19 eligible pupil count.
20  (b) For any school district with a Low Income 
21 Concentration
Level greater than 15%, the grant for each 
22 school year shall be
$294.25 added to the product of $2,700 
23 and the square of the Low
Income Concentration Level, all 
24 multiplied by the low income
eligible pupil count.
25 For the 2003-2004 school year and each school year 
26thereafter through the 2008-2009 school year only, the grant 
 
 
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1shall be no less than the
grant
for
the 2002-2003 school year. 
2For the 2009-2010 school year only, the grant shall
be no
less 
3than the grant for the 2002-2003 school year multiplied by 
40.66. For the 2010-2011
school year only, the grant shall be no 
5less than the grant for the 2002-2003
school year
multiplied by 
60.33. Notwithstanding the provisions of this paragraph to the 
7contrary, if for any school year supplemental general State aid 
8grants are prorated as provided in paragraph (1) of this 
9subsection (H), then the grants under this paragraph shall be 
10prorated.

11 For the 2003-2004 school year only, the grant shall be no 
12greater
than the grant received during the 2002-2003 school 
13year added to the
product of 0.25 multiplied by the difference 
14between the grant amount
calculated under subsection (a) or (b) 
15of this paragraph (2.10), whichever
is applicable, and the 
16grant received during the 2002-2003 school year.
For the 
172004-2005 school year only, the grant shall be no greater than

18the grant received during the 2002-2003 school year added to 
19the
product of 0.50 multiplied by the difference between the 
20grant amount
calculated under subsection (a) or (b) of this 
21paragraph (2.10), whichever
is applicable, and the grant 
22received during the 2002-2003 school year.
For the 2005-2006 
23school year only, the grant shall be no greater than
the grant 
24received during the 2002-2003 school year added to the
product 
25of 0.75 multiplied by the difference between the grant amount

26calculated under subsection (a) or (b) of this paragraph 
 
 
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1(2.10), whichever
is applicable, and the grant received during 
2the 2002-2003
school year.
3 (3) School districts with an Average Daily Attendance of 
4more than 1,000
and less than 50,000 that qualify for 
5supplemental general State aid pursuant
to this subsection 
6shall submit a plan to the State Board of Education prior to

7October 30 of each year for the use of the funds resulting from 
8this grant of
supplemental general State aid for the 
9improvement of
instruction in which priority is given to 
10meeting the education needs of
disadvantaged children. Such 
11plan shall be submitted in accordance with
rules and 
12regulations promulgated by the State Board of Education.
13 (4) School districts with an Average Daily Attendance of 
1450,000 or more
that qualify for supplemental general State aid 
15pursuant to this subsection
shall be required to distribute 
16from funds available pursuant to this Section,
no less than 
17$261,000,000 in accordance with the following requirements:
18  (a) The required amounts shall be distributed to the 
19 attendance centers
within the district in proportion to the 
20 number of pupils enrolled at each
attendance center who are 
21 eligible to receive free or reduced-price lunches or

22 breakfasts under the federal Child Nutrition Act of 1966 
23 and under the National
School Lunch Act during the 
24 immediately preceding school year.
25  (b) The distribution of these portions of supplemental 
26 and general State
aid among attendance centers according to 
 
 
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1 these requirements shall not be
compensated for or 
2 contravened by adjustments of the total of other funds

3 appropriated to any attendance centers, and the Board of 
4 Education shall
utilize funding from one or several sources 
5 in order to fully implement this
provision annually prior 
6 to the opening of school.
7  (c) Each attendance center shall be provided by the

8 school district a distribution of noncategorical funds and 
9 other
categorical funds to which an attendance center is 
10 entitled under law in
order that the general State aid and 
11 supplemental general State aid provided
by application of 
12 this subsection supplements rather than supplants the

13 noncategorical funds and other categorical funds provided 
14 by the school
district to the attendance centers.
15  (d) Any funds made available under this subsection that 
16 by reason of the
provisions of this subsection are not

17 required to be allocated and provided to attendance centers 
18 may be used and
appropriated by the board of the district 
19 for any lawful school purpose.
20  (e) Funds received by an attendance center
pursuant to 
21 this
subsection shall be used
by the attendance center at 
22 the discretion
of the principal and local school council 
23 for programs to improve educational
opportunities at 
24 qualifying schools through the following programs and

25 services: early childhood education, reduced class size or 
26 improved adult to
student classroom ratio, enrichment 
 
 
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1 programs, remedial assistance, attendance
improvement, and 
2 other educationally beneficial expenditures which

3 supplement
the regular and basic programs as determined by 
4 the State Board of Education.
Funds provided shall not be 
5 expended for any political or lobbying purposes
as defined 
6 by board rule.
7  (f) Each district subject to the provisions of this 
8 subdivision (H)(4)
shall submit an
acceptable plan to meet 
9 the educational needs of disadvantaged children, in

10 compliance with the requirements of this paragraph, to the 
11 State Board of
Education prior to July 15 of each year. 
12 This plan shall be consistent with the
decisions of local 
13 school councils concerning the school expenditure plans

14 developed in accordance with part 4 of Section 34-2.3. The 
15 State Board shall
approve or reject the plan within 60 days 
16 after its submission. If the plan is
rejected, the district 
17 shall give written notice of intent to modify the plan

18 within 15 days of the notification of rejection and then 
19 submit a modified plan
within 30 days after the date of the 
20 written notice of intent to modify.
Districts may amend 
21 approved plans pursuant to rules promulgated by the State

22 Board of Education.
23  Upon notification by the State Board of Education that 
24 the district has
not submitted a plan prior to July 15 or a 
25 modified plan within the time
period specified herein, the

26 State aid funds affected by that plan or modified plan 
 
 
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1 shall be withheld by the
State Board of Education until a 
2 plan or modified plan is submitted.
3  If the district fails to distribute State aid to 
4 attendance centers in
accordance with an approved plan, the 
5 plan for the following year shall
allocate funds, in 
6 addition to the funds otherwise required by this

7 subsection, to those attendance centers which were 
8 underfunded during the
previous year in amounts equal to 
9 such underfunding.
10  For purposes of determining compliance with this 
11 subsection in relation
to the requirements of attendance 
12 center funding, each district subject to the
provisions of 
13 this
subsection shall submit as a separate document by 
14 December 1 of each year a
report of expenditure data for 
15 the prior year in addition to any
modification of its 
16 current plan. If it is determined that there has been
a 
17 failure to comply with the expenditure provisions of this 
18 subsection
regarding contravention or supplanting, the 
19 State Superintendent of
Education shall, within 60 days of 
20 receipt of the report, notify the
district and any affected 
21 local school council. The district shall within
45 days of 
22 receipt of that notification inform the State 
23 Superintendent of
Education of the remedial or corrective 
24 action to be taken, whether by
amendment of the current 
25 plan, if feasible, or by adjustment in the plan
for the 
26 following year. Failure to provide the expenditure report 
 
 
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1 or the
notification of remedial or corrective action in a 
2 timely manner shall
result in a withholding of the affected 
3 funds.
4  The State Board of Education shall promulgate rules and 
5 regulations
to implement the provisions of this 
6 subsection. No funds shall be released
under this 
7 subdivision (H)(4) to any district that has not submitted a 
8 plan
that has been approved by the State Board of 
9 Education.


10(I) (Blank).


11(J) (Blank).


12(K) Grants to Laboratory and Alternative Schools.
13 In calculating the amount to be paid to the governing board 
14of a public
university that operates a laboratory school under 
15this Section or to any
alternative school that is operated by a 
16regional superintendent of schools,
the State
Board of 
17Education shall require by rule such reporting requirements as 
18it
deems necessary.
19 As used in this Section, "laboratory school" means a public 
20school which is
created and operated by a public university and 
21approved by the State Board of
Education. The governing board 
22of a public university which receives funds
from the State 
23Board under this subsection (K) may not increase the number of

 
 
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1students enrolled in its laboratory
school from a single 
2district, if that district is already sending 50 or more

3students, except under a mutual agreement between the school 
4board of a
student's district of residence and the university 
5which operates the
laboratory school. A laboratory school may 
6not have more than 1,000 students,
excluding students with 
7disabilities in a special education program.
8 As used in this Section, "alternative school" means a 
9public school which is
created and operated by a Regional 
10Superintendent of Schools and approved by
the State Board of 
11Education. Such alternative schools may offer courses of

12instruction for which credit is given in regular school 
13programs, courses to
prepare students for the high school 
14equivalency testing program or vocational
and occupational 
15training. A regional superintendent of schools may contract

16with a school district or a public community college district 
17to operate an
alternative school. An alternative school serving 
18more than one educational
service region may be established by 
19the regional superintendents of schools
of the affected 
20educational service regions. An alternative school
serving 
21more than one educational service region may be operated under 
22such
terms as the regional superintendents of schools of those 
23educational service
regions may agree.
24 Each laboratory and alternative school shall file, on forms 
25provided by the
State Superintendent of Education, an annual 
26State aid claim which states the
Average Daily Attendance of 
 
 
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1the school's students by month. The best 3 months'
Average 
2Daily Attendance shall be computed for each school.
The general 
3State aid entitlement shall be computed by multiplying the

4applicable Average Daily Attendance by the Foundation Level as 
5determined under
this Section.


6(L) Payments, Additional Grants in Aid and Other Requirements.
7 (1) For a school district operating under the financial 
8supervision
of an Authority created under Article 34A, the 
9general State aid otherwise
payable to that district under this 
10Section, but not the supplemental general
State aid, shall be 
11reduced by an amount equal to the budget for
the operations of 
12the Authority as certified by the Authority to the State
Board 
13of Education, and an amount equal to such reduction shall be 
14paid
to the Authority created for such district for its 
15operating expenses in
the manner provided in Section 18-11. The 
16remainder
of general State school aid for any such district 
17shall be paid in accordance
with Article 34A when that Article 
18provides for a disposition other than that
provided by this 
19Article.
20 (2) (Blank).
21 (3) Summer school. Summer school payments shall be made as 
22provided in
Section 18-4.3.


23(M) Education Funding Advisory Board.
24 The Education Funding Advisory
Board, hereinafter in this 
 
 
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1subsection (M) referred to as the "Board", is hereby
created. 
2The Board
shall consist of 5 members who are appointed by the 
3Governor, by and with the
advice and consent of the Senate. The 
4members appointed shall include
representatives of education, 
5business, and the general public. One of the
members so 
6appointed shall be
designated by the Governor at the time the 
7appointment is made as the
chairperson of the
Board.
The 
8initial members of the Board may
be appointed any time after 
9the effective date of this amendatory Act of
1997. The regular 
10term of each member of the
Board shall be for 4 years from the 
11third Monday of January of the
year in which the term of the 
12member's appointment is to commence, except that
of the 5 
13initial members appointed to serve on the
Board, the member who 
14is appointed as the chairperson shall serve for
a term that 
15commences on the date of his or her appointment and expires on 
16the
third Monday of January, 2002, and the remaining 4 members, 
17by lots drawn at
the first meeting of the Board that is
held

18after all 5 members are appointed, shall determine 2 of their 
19number to serve
for terms that commence on the date of their

20respective appointments and expire on the third
Monday of 
21January, 2001,
and 2 of their number to serve for terms that 
22commence
on the date of their respective appointments and 
23expire on the third Monday
of January, 2000. All members 
24appointed to serve on the
Board shall serve until their 
25respective successors are
appointed and confirmed. Vacancies 
26shall be filled in the same manner as
original appointments. If 
 
 
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1a vacancy in membership occurs at a time when the
Senate is not 
2in session, the Governor shall make a temporary appointment 
3until
the next meeting of the Senate, when he or she shall 
4appoint, by and with the
advice and consent of the Senate, a 
5person to fill that membership for the
unexpired term. If the 
6Senate is not in session when the initial appointments
are 
7made, those appointments shall
be made as in the case of 
8vacancies.
9 The Education Funding Advisory Board shall be deemed 
10established,
and the initial
members appointed by the Governor 
11to serve as members of the
Board shall take office,
on the date 
12that the
Governor makes his or her appointment of the fifth 
13initial member of the
Board, whether those initial members are 
14then serving
pursuant to appointment and confirmation or 
15pursuant to temporary appointments
that are made by the 
16Governor as in the case of vacancies.
17 The State Board of Education shall provide such staff 
18assistance to the
Education Funding Advisory Board as is 
19reasonably required for the proper
performance by the Board of 
20its responsibilities.
21 For school years after the 2000-2001 school year, the 
22Education
Funding Advisory Board, in consultation with the 
23State Board of Education,
shall make recommendations as 
24provided in this subsection (M) to the General
Assembly for the 
25foundation level under subdivision (B)(3) of this Section and

26for the
supplemental general State aid grant level under 
 
 
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1subsection (H) of this Section
for districts with high 
2concentrations of children from poverty. The
recommended 
3foundation level shall be determined based on a methodology 
4which
incorporates the basic education expenditures of 
5low-spending schools
exhibiting high academic performance. The 
6Education Funding Advisory Board
shall make such 
7recommendations to the General Assembly on January 1 of odd

8numbered years, beginning January 1, 2001.


9(N) (Blank).


10(O) References.
11 (1) References in other laws to the various subdivisions of

12Section 18-8 as that Section existed before its repeal and 
13replacement by this
Section 18-8.05 shall be deemed to refer to 
14the corresponding provisions of
this Section 18-8.05, to the 
15extent that those references remain applicable.
16 (2) References in other laws to State Chapter 1 funds shall 
17be deemed to
refer to the supplemental general State aid 
18provided under subsection (H) of
this Section.

19(P) Public Act 93-838 and Public Act 93-808 make inconsistent 
20changes to this Section. Under Section 6 of the Statute on 
21Statutes there is an irreconcilable conflict between Public Act 
2293-808 and Public Act 93-838. Public Act 93-838, being the last 
23acted upon, is controlling. The text of Public Act 93-838 is 
 
 
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1the law regardless of the text of Public Act 93-808.

2(Q) State Fiscal Year 2015 Payments.
3 For payments made for State fiscal year 2015, the State 
4Board of Education shall, for each school district, calculate 
5that district's pro-rata share of a minimum sum of $13,600,000 
6or additional amounts as needed from the total net General 
7State Aid funding as calculated under this Section that shall 
8be deemed attributable to the provision of special educational 
9facilities and services, as defined in Section 14-1.08 of this 
10Code, in a manner that ensures compliance with maintenance of 
11State financial support requirements under the federal 
12Individuals with Disabilities Education Act. Each school 
13district must use such funds only for the provision of special 
14educational facilities and services, as defined in Section 
1514-1.08 of this Code, and must comply with any expenditure 
16verification procedures adopted by the State Board of 
17Education. 

18(R) State Fiscal Year 2016 Payments. 
19 For payments made for State fiscal year 2016, the State 
20Board of Education shall, for each school district, calculate 
21that district's pro rata share of a minimum sum of $1 or 
22additional amounts as needed from the total net General State 
23Aid funding as calculated under this Section that shall be 
24deemed attributable to the provision of special educational 
 
 
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1facilities and services, as defined in Section 14-1.08 of this 
2Code, in a manner that ensures compliance with maintenance of 
3State financial support requirements under the federal 
4Individuals with Disabilities Education Act. Each school 
5district must use such funds only for the provision of special 
6educational facilities and services, as defined in Section 
714-1.08 of this Code, and must comply with any expenditure 
8verification procedures adopted by the State Board of 
9Education. 

10(S) State Fiscal Year 2017 Payments. 
11 For payments made for State fiscal year 2017, the State 
12Board of Education shall, for each school district, calculate 
13that district's pro rata share of a minimum sum of $1 or 
14additional amounts as needed from the total net General State 
15Aid funding as calculated under this Section that shall be 
16deemed attributable to the provision of special educational 
17facilities and services, as defined in Section 14-1.08 of this 
18Code, in a manner that ensures compliance with maintenance of 
19State financial support requirements under the federal 
20Individuals with Disabilities Education Act. Each school 
21district must use such funds only for the provision of special 
22educational facilities and services, as defined in Section 
2314-1.08 of this Code, and must comply with any expenditure 
24verification procedures adopted by the State Board of 
25Education. 

 
 
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1(T) State Fiscal Year 2018 Payments. 
2 For payments made for State fiscal year 2018, the State 
3Board of Education shall, for each school district, calculate 
4that district's pro rata share of a minimum sum of $1 or 
5additional amounts as needed from the total net evidence-based 
6funding as calculated under Section 18-8.15 of this Code that 
7shall be deemed attributable to the provision of special 
8educational facilities and services, as defined in Section 
914-1.08 of this Code, in a manner that ensures compliance with 
10maintenance of State financial support requirements under the 
11federal Individuals with Disabilities Education Act. Each 
12school district must use such funds only for the provision of 
13special educational facilities and services, as defined in 
14Section 14-1.08 of this Code, and must comply with any 
15expenditure verification procedures adopted by the State Board 
16of Education. 
17(Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15; 99-194, 
18eff. 7-30-15; 99-523, eff. 6-30-16.)

19 Section 5-45. The Illinois Public Aid Code is amended by 
20changing Section 5-5.4 and by adding Sections 5-5.08 and 5-5.4i 
21as follows:

22 305 ILCS 5/5-5.08 new
23 Sec. 5-5.08. Dialysis center funding. Notwithstanding any 
 
 
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1other provision of law, the add-on Medicaid payments to 
2hospitals and freestanding chronic dialysis centers 
3established under 89 Illinois Administrative Code 
4148.140(g)(4) for dates of service July 1, 2013 through June 
530, 2015 is restored and in effect for dates of service on and 
6after July 1, 2015 with no end date for such payments.



7 (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)


8 Sec. 5-5.4. Standards of Payment - Department of Healthcare 
9and Family Services.
The Department of Healthcare and Family 
10Services shall develop standards of payment of
nursing facility 
11and ICF/DD services in facilities providing such services
under 
12this Article which:

13 (1) Provide for the determination of a facility's payment

14for nursing facility or ICF/DD services on a prospective basis.

15The amount of the payment rate for all nursing facilities 
16certified by the
Department of Public Health under the ID/DD 
17Community Care Act or the Nursing Home Care Act as Intermediate

18Care for the Developmentally Disabled facilities, Long Term 
19Care for Under Age
22 facilities, Skilled Nursing facilities, 
20or Intermediate Care facilities
under the
medical assistance 
21program shall be prospectively established annually on the

22basis of historical, financial, and statistical data 
23reflecting actual costs
from prior years, which shall be 
24applied to the current rate year and updated
for inflation, 
25except that the capital cost element for newly constructed

 
 
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1facilities shall be based upon projected budgets. The annually 
2established
payment rate shall take effect on July 1 in 1984 
3and subsequent years. No rate
increase and no
update for 
4inflation shall be provided on or after July 1, 1994, unless 
5specifically provided for in this
Section.
The changes made by 
6Public Act 93-841
extending the duration of the prohibition 
7against a rate increase or update for inflation are effective 
8retroactive to July 1, 2004.

9 For facilities licensed by the Department of Public Health 
10under the Nursing
Home Care Act as Intermediate Care for the 
11Developmentally Disabled facilities
or Long Term Care for Under 
12Age 22 facilities, the rates taking effect on July
1, 1998 
13shall include an increase of 3%. For facilities licensed by the

14Department of Public Health under the Nursing Home Care Act as 
15Skilled Nursing
facilities or Intermediate Care facilities, 
16the rates taking effect on July 1,
1998 shall include an 
17increase of 3% plus $1.10 per resident-day, as defined by
the 
18Department. For facilities licensed by the Department of Public 
19Health under the Nursing Home Care Act as Intermediate Care 
20Facilities for the Developmentally Disabled or Long Term Care 
21for Under Age 22 facilities, the rates taking effect on January 
221, 2006 shall include an increase of 3%.
For facilities 
23licensed by the Department of Public Health under the Nursing 
24Home Care Act as Intermediate Care Facilities for the 
25Developmentally Disabled or Long Term Care for Under Age 22 
26facilities, the rates taking effect on January 1, 2009 shall 
 
 
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1include an increase sufficient to provide a $0.50 per hour wage 
2increase for non-executive staff. For facilities licensed by 
3the Department of Public Health under the ID/DD Community Care 
4Act as ID/DD Facilities the rates taking effect within 30 days 
5after the effective date of this amendatory Act of the 100th 
6General Assembly shall include an increase sufficient to 
7provide a $0.75 per hour wage increase for non-executive staff. 
8The Department shall adopt rules, including emergency rules 
9under subsection (y) of Section 5-45 of the Illinois 
10Administrative Procedure Act, to implement the provisions of 
11this paragraph. 
12 For facilities licensed by the Department of Public Health 
13under the
Nursing Home Care Act as Intermediate Care for the 
14Developmentally Disabled
facilities or Long Term Care for Under 
15Age 22 facilities, the rates taking
effect on July 1, 1999 
16shall include an increase of 1.6% plus $3.00 per
resident-day, 
17as defined by the Department. For facilities licensed by the

18Department of Public Health under the Nursing Home Care Act as 
19Skilled Nursing
facilities or Intermediate Care facilities, 
20the rates taking effect on July 1,
1999 shall include an 
21increase of 1.6% and, for services provided on or after
October 
221, 1999, shall be increased by $4.00 per resident-day, as 
23defined by
the Department.

24 For facilities licensed by the Department of Public Health 
25under the
Nursing Home Care Act as Intermediate Care for the 
26Developmentally Disabled
facilities or Long Term Care for Under 
 
 
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1Age 22 facilities, the rates taking
effect on July 1, 2000 
2shall include an increase of 2.5% per resident-day,
as defined 
3by the Department. For facilities licensed by the Department of

4Public Health under the Nursing Home Care Act as Skilled 
5Nursing facilities or
Intermediate Care facilities, the rates 
6taking effect on July 1, 2000 shall
include an increase of 2.5% 
7per resident-day, as defined by the Department.

8 For facilities licensed by the Department of Public Health 
9under the
Nursing Home Care Act as skilled nursing facilities 
10or intermediate care
facilities, a new payment methodology must 
11be implemented for the nursing
component of the rate effective 
12July 1, 2003. The Department of Public Aid
(now Healthcare and 
13Family Services) shall develop the new payment methodology 
14using the Minimum Data Set
(MDS) as the instrument to collect 
15information concerning nursing home
resident condition 
16necessary to compute the rate. The Department
shall develop the 
17new payment methodology to meet the unique needs of
Illinois 
18nursing home residents while remaining subject to the 
19appropriations
provided by the General Assembly.
A transition 
20period from the payment methodology in effect on June 30, 2003

21to the payment methodology in effect on July 1, 2003 shall be 
22provided for a
period not exceeding 3 years and 184 days after 
23implementation of the new payment
methodology as follows:

24  (A) For a facility that would receive a lower
nursing 
25 component rate per patient day under the new system than 
26 the facility
received
effective on the date immediately 
 
 
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1 preceding the date that the Department
implements the new 
2 payment methodology, the nursing component rate per 
3 patient
day for the facility
shall be held at
the level in 
4 effect on the date immediately preceding the date that the

5 Department implements the new payment methodology until a 
6 higher nursing
component rate of
reimbursement is achieved 
7 by that
facility.

8  (B) For a facility that would receive a higher nursing 
9 component rate per
patient day under the payment 
10 methodology in effect on July 1, 2003 than the
facility 
11 received effective on the date immediately preceding the 
12 date that the
Department implements the new payment 
13 methodology, the nursing component rate
per patient day for 
14 the facility shall be adjusted.

15  (C) Notwithstanding paragraphs (A) and (B), the 
16 nursing component rate per
patient day for the facility 
17 shall be adjusted subject to appropriations
provided by the 
18 General Assembly.

19 For facilities licensed by the Department of Public Health 
20under the
Nursing Home Care Act as Intermediate Care for the 
21Developmentally Disabled
facilities or Long Term Care for Under 
22Age 22 facilities, the rates taking
effect on March 1, 2001 
23shall include a statewide increase of 7.85%, as
defined by the 
24Department.

25 Notwithstanding any other provision of this Section, for 
26facilities licensed by the Department of Public Health under 
 
 
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1the
Nursing Home Care Act as skilled nursing facilities or 
2intermediate care
facilities, except facilities participating 
3in the Department's demonstration program pursuant to the 
4provisions of Title 77, Part 300, Subpart T of the Illinois 
5Administrative Code, the numerator of the ratio used by the 
6Department of Healthcare and Family Services to compute the 
7rate payable under this Section using the Minimum Data Set 
8(MDS) methodology shall incorporate the following annual 
9amounts as the additional funds appropriated to the Department 
10specifically to pay for rates based on the MDS nursing 
11component methodology in excess of the funding in effect on 
12December 31, 2006:
13  (i) For rates taking effect January 1, 2007, 
14 $60,000,000.
15  (ii) For rates taking effect January 1, 2008, 
16 $110,000,000.
17  (iii) For rates taking effect January 1, 2009, 
18 $194,000,000. 
19  (iv) For rates taking effect April 1, 2011, or the 
20 first day of the month that begins at least 45 days after 
21 the effective date of this amendatory Act of the 96th 
22 General Assembly, $416,500,000 or an amount as may be 
23 necessary to complete the transition to the MDS methodology 
24 for the nursing component of the rate. Increased payments 
25 under this item (iv) are not due and payable, however, 
26 until (i) the methodologies described in this paragraph are 
 
 
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1 approved by the federal government in an appropriate State 
2 Plan amendment and (ii) the assessment imposed by Section 
3 5B-2 of this Code is determined to be a permissible tax 
4 under Title XIX of the Social Security Act.
5 Notwithstanding any other provision of this Section, for 
6facilities licensed by the Department of Public Health under 
7the Nursing Home Care Act as skilled nursing facilities or 
8intermediate care facilities, the support component of the 
9rates taking effect on January 1, 2008 shall be computed using 
10the most recent cost reports on file with the Department of 
11Healthcare and Family Services no later than April 1, 2005, 
12updated for inflation to January 1, 2006. 
13 For facilities licensed by the Department of Public Health 
14under the
Nursing Home Care Act as Intermediate Care for the 
15Developmentally Disabled
facilities or Long Term Care for Under 
16Age 22 facilities, the rates taking
effect on April 1, 2002 
17shall include a statewide increase of 2.0%, as
defined by the 
18Department.
This increase terminates on July 1, 2002;
beginning 
19July 1, 2002 these rates are reduced to the level of the rates

20in effect on March 31, 2002, as defined by the Department.

21 For facilities licensed by the Department of Public Health 
22under the
Nursing Home Care Act as skilled nursing facilities 
23or intermediate care
facilities, the rates taking effect on 
24July 1, 2001 shall be computed using the most recent cost 
25reports
on file with the Department of Public Aid no later than 
26April 1, 2000,
updated for inflation to January 1, 2001. For 
 
 
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1rates effective July 1, 2001
only, rates shall be the greater 
2of the rate computed for July 1, 2001
or the rate effective on 
3June 30, 2001.

4 Notwithstanding any other provision of this Section, for 
5facilities
licensed by the Department of Public Health under 
6the Nursing Home Care Act
as skilled nursing facilities or 
7intermediate care facilities, the Illinois
Department shall 
8determine by rule the rates taking effect on July 1, 2002,

9which shall be 5.9% less than the rates in effect on June 30, 
102002.

11 Notwithstanding any other provision of this Section, for 
12facilities
licensed by the Department of Public Health under 
13the Nursing Home Care Act as
skilled nursing
facilities or 
14intermediate care facilities, if the payment methodologies 
15required under Section 5A-12 and the waiver granted under 42 
16CFR 433.68 are approved by the United States Centers for 
17Medicare and Medicaid Services, the rates taking effect on July 
181, 2004 shall be 3.0% greater than the rates in effect on June 
1930, 2004. These rates shall take
effect only upon approval and

20implementation of the payment methodologies required under 
21Section 5A-12.

22 Notwithstanding any other provisions of this Section, for 
23facilities licensed by the Department of Public Health under 
24the Nursing Home Care Act as skilled nursing facilities or 
25intermediate care facilities, the rates taking effect on 
26January 1, 2005 shall be 3% more than the rates in effect on 
 
 
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1December 31, 2004.

2 Notwithstanding any other provision of this Section, for 
3facilities licensed by the Department of Public Health under 
4the Nursing Home Care Act as skilled nursing facilities or 
5intermediate care facilities, effective January 1, 2009, the 
6per diem support component of the rates effective on January 1, 
72008, computed using the most recent cost reports on file with 
8the Department of Healthcare and Family Services no later than 
9April 1, 2005, updated for inflation to January 1, 2006, shall 
10be increased to the amount that would have been derived using 
11standard Department of Healthcare and Family Services methods, 
12procedures, and inflators. 
13 Notwithstanding any other provisions of this Section, for 
14facilities licensed by the Department of Public Health under 
15the Nursing Home Care Act as intermediate care facilities that 
16are federally defined as Institutions for Mental Disease, or 
17facilities licensed by the Department of Public Health under 
18the Specialized Mental Health Rehabilitation Act of 2013, a 
19socio-development component rate equal to 6.6% of the 
20facility's nursing component rate as of January 1, 2006 shall 
21be established and paid effective July 1, 2006. The 
22socio-development component of the rate shall be increased by a 
23factor of 2.53 on the first day of the month that begins at 
24least 45 days after January 11, 2008 (the effective date of 
25Public Act 95-707). As of August 1, 2008, the socio-development 
26component rate shall be equal to 6.6% of the facility's nursing 
 
 
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1component rate as of January 1, 2006, multiplied by a factor of 
23.53. For services provided on or after April 1, 2011, or the 
3first day of the month that begins at least 45 days after the 
4effective date of this amendatory Act of the 96th General 
5Assembly, whichever is later, the Illinois Department may by 
6rule adjust these socio-development component rates, and may 
7use different adjustment methodologies for those facilities 
8participating, and those not participating, in the Illinois 
9Department's demonstration program pursuant to the provisions 
10of Title 77, Part 300, Subpart T of the Illinois Administrative 
11Code, but in no case may such rates be diminished below those 
12in effect on August 1, 2008.

13 For facilities
licensed
by the
Department of Public Health 
14under the Nursing Home Care Act as Intermediate
Care for
the 
15Developmentally Disabled facilities or as long-term care 
16facilities for
residents under 22 years of age, the rates 
17taking effect on July 1,
2003 shall
include a statewide 
18increase of 4%, as defined by the Department.

19 For facilities licensed by the Department of Public Health 
20under the
Nursing Home Care Act as Intermediate Care for the 
21Developmentally Disabled
facilities or Long Term Care for Under 
22Age 22 facilities, the rates taking
effect on the first day of 
23the month that begins at least 45 days after the effective date 
24of this amendatory Act of the 95th General Assembly shall 
25include a statewide increase of 2.5%, as
defined by the 
26Department. 
 
 
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1 Notwithstanding any other provision of this Section, for 
2facilities licensed by the Department of Public Health under 
3the Nursing Home Care Act as skilled nursing facilities or 
4intermediate care facilities, effective January 1, 2005, 
5facility rates shall be increased by the difference between (i) 
6a facility's per diem property, liability, and malpractice 
7insurance costs as reported in the cost report filed with the 
8Department of Public Aid and used to establish rates effective 
9July 1, 2001 and (ii) those same costs as reported in the 
10facility's 2002 cost report. These costs shall be passed 
11through to the facility without caps or limitations, except for 
12adjustments required under normal auditing procedures.

13 Rates established effective each July 1 shall govern 
14payment
for services rendered throughout that fiscal year, 
15except that rates
established on July 1, 1996 shall be 
16increased by 6.8% for services
provided on or after January 1, 
171997. Such rates will be based
upon the rates calculated for 
18the year beginning July 1, 1990, and for
subsequent years 
19thereafter until June 30, 2001 shall be based on the
facility 
20cost reports
for the facility fiscal year ending at any point 
21in time during the previous
calendar year, updated to the 
22midpoint of the rate year. The cost report
shall be on file 
23with the Department no later than April 1 of the current
rate 
24year. Should the cost report not be on file by April 1, the 
25Department
shall base the rate on the latest cost report filed 
26by each skilled care
facility and intermediate care facility, 
 
 
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1updated to the midpoint of the
current rate year. In 
2determining rates for services rendered on and after
July 1, 
31985, fixed time shall not be computed at less than zero. The

4Department shall not make any alterations of regulations which 
5would reduce
any component of the Medicaid rate to a level 
6below what that component would
have been utilizing in the rate 
7effective on July 1, 1984.

8 (2) Shall take into account the actual costs incurred by 
9facilities
in providing services for recipients of skilled 
10nursing and intermediate
care services under the medical 
11assistance program.

12 (3) Shall take into account the medical and psycho-social

13characteristics and needs of the patients.

14 (4) Shall take into account the actual costs incurred by 
15facilities in
meeting licensing and certification standards 
16imposed and prescribed by the
State of Illinois, any of its 
17political subdivisions or municipalities and by
the U.S. 
18Department of Health and Human Services pursuant to Title XIX 
19of the
Social Security Act.

20 The Department of Healthcare and Family Services
shall 
21develop precise standards for
payments to reimburse nursing 
22facilities for any utilization of
appropriate rehabilitative 
23personnel for the provision of rehabilitative
services which is 
24authorized by federal regulations, including
reimbursement for 
25services provided by qualified therapists or qualified

26assistants, and which is in accordance with accepted 
 
 
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1professional
practices. Reimbursement also may be made for 
2utilization of other
supportive personnel under appropriate 
3supervision.

4 The Department shall develop enhanced payments to offset 
5the additional costs incurred by a
facility serving exceptional 
6need residents and shall allocate at least $4,000,000 of the 
7funds
collected from the assessment established by Section 5B-2 
8of this Code for such payments. For
the purpose of this 
9Section, "exceptional needs" means, but need not be limited to, 
10ventilator care and traumatic brain injury care. The enhanced 
11payments for exceptional need residents under this paragraph 
12are not due and payable, however, until (i) the methodologies 
13described in this paragraph are approved by the federal 
14government in an appropriate State Plan amendment and (ii) the 
15assessment imposed by Section 5B-2 of this Code is determined 
16to be a permissible tax under Title XIX of the Social Security 
17Act.
18 Beginning January 1, 2014 the methodologies for 
19reimbursement of nursing facility services as provided under 
20this Section 5-5.4 shall no longer be applicable for services 
21provided on or after January 1, 2014. 
22 No payment increase under this Section for the MDS 
23methodology, exceptional care residents, or the 
24socio-development component rate established by Public Act 
2596-1530 of the 96th General Assembly and funded by the 
26assessment imposed under Section 5B-2 of this Code shall be due 
 
 
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1and payable until after the Department notifies the long-term 
2care providers, in writing, that the payment methodologies to 
3long-term care providers required under this Section have been 
4approved by the Centers for Medicare and Medicaid Services of 
5the U.S. Department of Health and Human Services and the 
6waivers under 42 CFR 433.68 for the assessment imposed by this 
7Section, if necessary, have been granted by the Centers for 
8Medicare and Medicaid Services of the U.S. Department of Health 
9and Human Services. Upon notification to the Department of 
10approval of the payment methodologies required under this 
11Section and the waivers granted under 42 CFR 433.68, all 
12increased payments otherwise due under this Section prior to 
13the date of notification shall be due and payable within 90 
14days of the date federal approval is received. 
15 On and after July 1, 2012, the Department shall reduce any 
16rate of reimbursement for services or other payments or alter 
17any methodologies authorized by this Code to reduce any rate of 
18reimbursement for services or other payments in accordance with 
19Section 5-5e. 
20(Source: P.A. 97-10, eff. 6-14-11; 97-38, eff. 6-28-11; 97-227, 
21eff. 1-1-12; 97-584, eff. 8-26-11; 97-689, eff. 6-14-12; 
2297-813, eff. 7-13-12; 98-24, eff. 6-19-13; 98-104, eff. 
237-22-13; 98-756, eff. 7-16-14.)

24 (305 ILCS 5/5-5.4i new)
25 Sec. 5-5.4i. Rates and reimbursements. Within 30 days after 
 
 
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1the effective date of this amendatory Act of the 100th General 
2Assembly, the Department shall increase rates and 
3reimbursements to fund a minimum of a $0.75 per hour wage 
4increase for front-line personnel, including, but not limited 
5to, direct support persons, aides, front-line supervisors, 
6qualified intellectual disabilities professionals, nurses, and 
7non-administrative support staff working in community-based 
8provider organizations serving individuals with developmental 
9disabilities. The Department shall adopt rules, including 
10emergency rules under subsection (y) of Section 5-45 of the 
11Illinois Administrative Procedure Act, to implement the 
12provisions of this Section.

13
ARTICLE 10.  RETIREMENT CONTRIBUTIONS


14 Section 10-5. The State Finance Act is amended by changing 
15Sections 8.12 and 14.1 as follows:




16 (30 ILCS 105/8.12)
 (from Ch. 127, par. 144.12)


17 Sec. 8.12. State Pensions Fund. 

18 (a) The moneys in the State Pensions Fund shall be used 
19exclusively
for the administration of the Uniform Disposition 
20of Unclaimed Property Act and
for the expenses incurred by the 
21Auditor General for administering the provisions of Section 
222-8.1 of the Illinois State Auditing Act and for the funding of 
23the unfunded liabilities of the designated retirement systems. 
 
 
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1Beginning in State fiscal year 2019 2018, payments to the 
2designated retirement systems under this Section shall be in 
3addition to, and not in lieu of, any State contributions 
4required under the Illinois Pension Code.

5 "Designated retirement systems" means:

6  (1) the State Employees' Retirement System of 
7 Illinois;

8  (2) the Teachers' Retirement System of the State of 
9 Illinois;

10  (3) the State Universities Retirement System;

11  (4) the Judges Retirement System of Illinois; and

12  (5) the General Assembly Retirement System.

13 (b) Each year the General Assembly may make appropriations 
14from
the State Pensions Fund for the administration of the 
15Uniform Disposition of
Unclaimed Property Act.

16 Each month, the Commissioner of the Office of Banks and 
17Real Estate shall
certify to the State Treasurer the actual 
18expenditures that the Office of
Banks and Real Estate incurred 
19conducting unclaimed property examinations under
the Uniform 
20Disposition of Unclaimed Property Act during the immediately

21preceding month. Within a reasonable
time following the 
22acceptance of such certification by the State Treasurer, the

23State Treasurer shall pay from its appropriation from the State 
24Pensions Fund
to the Bank and Trust Company Fund, the Savings 
25Bank Regulatory Fund, and the Residential Finance
Regulatory 
26Fund an amount equal to the expenditures incurred by each Fund 
 
 
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1for
that month.

2 Each month, the Director of Financial Institutions shall

3certify to the State Treasurer the actual expenditures that the 
4Department of
Financial Institutions incurred conducting 
5unclaimed property examinations
under the Uniform Disposition 
6of Unclaimed Property Act during the immediately
preceding 
7month. Within a reasonable time following the acceptance of 
8such
certification by the State Treasurer, the State Treasurer 
9shall pay from its
appropriation from the State Pensions Fund

10to the Financial Institution Fund and the Credit Union Fund
an 
11amount equal to the expenditures incurred by each Fund for
that 
12month.

13 (c) As soon as possible after the effective date of this 
14amendatory Act of the 93rd General Assembly, the General 
15Assembly shall appropriate from the State Pensions Fund (1) to 
16the State Universities Retirement System the amount certified 
17under Section 15-165 during the prior year, (2) to the Judges 
18Retirement System of Illinois the amount certified under 
19Section 18-140 during the prior year, and (3) to the General 
20Assembly Retirement System the amount certified under Section 
212-134 during the prior year as part of the required
State 
22contributions to each of those designated retirement systems; 
23except that amounts appropriated under this subsection (c) in 
24State fiscal year 2005 shall not reduce the amount in the State 
25Pensions Fund below $5,000,000. If the amount in the State 
26Pensions Fund does not exceed the sum of the amounts certified 
 
 
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1in Sections 15-165, 18-140, and 2-134 by at least $5,000,000, 
2the amount paid to each designated retirement system under this 
3subsection shall be reduced in proportion to the amount 
4certified by each of those designated retirement systems.

5 (c-5) For fiscal years 2006 through 2018 2017, the General 
6Assembly shall appropriate from the State Pensions Fund to the 
7State Universities Retirement System the amount estimated to be 
8available during the fiscal year in the State Pensions Fund; 
9provided, however, that the amounts appropriated under this 
10subsection (c-5) shall not reduce the amount in the State 
11Pensions Fund below $5,000,000.

12 (c-6) For fiscal year 2019 2018 and each fiscal year 
13thereafter, as soon as may be practical after any money is 
14deposited into the State Pensions Fund from the Unclaimed 
15Property Trust Fund, the State Treasurer shall apportion the 
16deposited amount among the designated retirement systems as 
17defined in subsection (a) to reduce their actuarial reserve 
18deficiencies. The State Comptroller and State Treasurer shall 
19pay the apportioned amounts to the designated retirement 
20systems to fund the unfunded liabilities of the designated 
21retirement systems. The amount apportioned to each designated 
22retirement system shall constitute a portion of the amount 
23estimated to be available for appropriation from the State 
24Pensions Fund that is the same as that retirement system's 
25portion of the total actual reserve deficiency of the systems, 
26as determined annually by the Governor's Office of Management 
 
 
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1and Budget at the request of the State Treasurer. The amounts 
2apportioned under this subsection shall not reduce the amount 
3in the State Pensions Fund below $5,000,000. 
4 (d) The
Governor's Office of Management and Budget shall 
5determine the individual and total
reserve deficiencies of the 
6designated retirement systems. For this purpose,
the

7Governor's Office of Management and Budget shall utilize the 
8latest available audit and actuarial
reports of each of the 
9retirement systems and the relevant reports and
statistics of 
10the Public Employee Pension Fund Division of the Department of

11Insurance.

12 (d-1) As soon as practicable after the effective date of 
13this
amendatory Act of the 93rd General Assembly, the 
14Comptroller shall
direct and the Treasurer shall transfer from 
15the State Pensions Fund to
the General Revenue Fund, as funds 
16become available, a sum equal to the
amounts that would have 
17been paid
from the State Pensions Fund to the Teachers' 
18Retirement System of the State
of Illinois,
the State 
19Universities Retirement System, the Judges Retirement
System 
20of Illinois, the
General Assembly Retirement System, and the 
21State Employees'
Retirement System
of Illinois
after the 
22effective date of this
amendatory Act during the remainder of 
23fiscal year 2004 to the
designated retirement systems from the 
24appropriations provided for in
this Section if the transfers 
25provided in Section 6z-61 had not
occurred. The transfers 
26described in this subsection (d-1) are to
partially repay the 
 
 
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1General Revenue Fund for the costs associated with
the bonds 
2used to fund the moneys transferred to the designated

3retirement systems under Section 6z-61.

4 (e) The changes to this Section made by this amendatory Act 
5of 1994 shall
first apply to distributions from the Fund for 
6State fiscal year 1996.

7(Source: P.A. 98-24, eff. 6-19-13; 98-463, eff. 8-16-13; 
898-674, eff. 6-30-14; 98-1081, eff. 1-1-15; 99-8, eff. 7-9-15; 
999-78, eff. 7-20-15; 99-523, eff. 6-30-16.)




10 (30 ILCS 105/14.1)
 (from Ch. 127, par. 150.1)


11 Sec. 14.1. Appropriations for State contributions to the 
12State
Employees' Retirement System; payroll requirements.
13 (a) Appropriations for State contributions to the State

14Employees' Retirement System of Illinois shall be expended in 
15the manner
provided in this Section.
Except as otherwise 
16provided in subsections (a-1), (a-2), (a-3), and (a-4)
at the 
17time of each payment of salary to an
employee under the 
18personal services line item, payment shall be made to
the State 
19Employees' Retirement System, from the amount appropriated for

20State contributions to the State Employees' Retirement System, 
21of an amount
calculated at the rate certified for the 
22applicable fiscal year by the
Board of Trustees of the State 
23Employees' Retirement System under Section
14-135.08 of the 
24Illinois Pension Code. If a line item appropriation to an

25employer for this purpose is exhausted or is unavailable due to 
 
 
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1any limitation on appropriations that may apply, (including, 
2but not limited to, limitations on appropriations from the Road 
3Fund under Section 8.3 of the State Finance Act), the amounts 
4shall be
paid under the continuing appropriation for this 
5purpose contained in the State
Pension Funds Continuing 
6Appropriation Act.

7 (a-1) Beginning on the effective date of this amendatory 
8Act of the 93rd
General Assembly through the payment of the 
9final payroll from fiscal
year 2004 appropriations, 
10appropriations for State contributions to the
State Employees' 
11Retirement System of Illinois shall be expended in the
manner 
12provided in this subsection (a-1). At the time of each payment 
13of
salary to an employee under the personal services line item 
14from a fund
other than the General Revenue Fund, payment shall 
15be made for deposit
into the General Revenue Fund from the 
16amount appropriated for State
contributions to the State 
17Employees' Retirement System of an amount
calculated at the 
18rate certified for fiscal year 2004 by the Board of
Trustees of 
19the State Employees' Retirement System under Section
14-135.08 
20of the Illinois Pension Code. This payment shall be made to
the 
21extent that a line item appropriation to an employer for this 
22purpose is
available or unexhausted. No payment from 
23appropriations for State
contributions shall be made in 
24conjunction with payment of salary to an
employee under the 
25personal services line item from the General Revenue
Fund.

26 (a-2) For fiscal year 2010 only, at the time of each 
 
 
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1payment of salary to an employee under the personal services 
2line item from a fund other than the General Revenue Fund, 
3payment shall be made for deposit into the State Employees' 
4Retirement System of Illinois from the amount appropriated for 
5State contributions to the State Employees' Retirement System 
6of Illinois of an amount calculated at the rate certified for 
7fiscal year 2010 by the Board of Trustees of the State 
8Employees' Retirement System of Illinois under Section 
914-135.08 of the Illinois Pension Code. This payment shall be 
10made to the extent that a line item appropriation to an 
11employer for this purpose is available or unexhausted. For 
12fiscal year 2010 only, no payment from appropriations for State 
13contributions shall be made in conjunction with payment of 
14salary to an employee under the personal services line item 
15from the General Revenue Fund. 
16 (a-3) For fiscal year 2011 only, at the time of each 
17payment of salary to an employee under the personal services 
18line item from a fund other than the General Revenue Fund, 
19payment shall be made for deposit into the State Employees' 
20Retirement System of Illinois from the amount appropriated for 
21State contributions to the State Employees' Retirement System 
22of Illinois of an amount calculated at the rate certified for 
23fiscal year 2011 by the Board of Trustees of the State 
24Employees' Retirement System of Illinois under Section 
2514-135.08 of the Illinois Pension Code. This payment shall be 
26made to the extent that a line item appropriation to an 
 
 
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1employer for this purpose is available or unexhausted. For 
2fiscal year 2011 only, no payment from appropriations for State 
3contributions shall be made in conjunction with payment of 
4salary to an employee under the personal services line item 
5from the General Revenue Fund. 
6 (a-4) In fiscal years 2012 through 2018 2017 only, at the 
7time of each payment of salary to an employee under the 
8personal services line item from a fund other than the General 
9Revenue Fund, payment shall be made for deposit into the State 
10Employees' Retirement System of Illinois from the amount 
11appropriated for State contributions to the State Employees' 
12Retirement System of Illinois of an amount calculated at the 
13rate certified for the applicable fiscal year by the Board of 
14Trustees of the State Employees' Retirement System of Illinois 
15under Section 14-135.08 of the Illinois Pension Code. In fiscal 
16years 2012 through 2018 2017 only, no payment from 
17appropriations for State contributions shall be made in 
18conjunction with payment of salary to an employee under the 
19personal services line item from the General Revenue Fund. 
20 (b) Except during the period beginning on the effective 
21date of this
amendatory
Act of the 93rd General Assembly and 
22ending at the time of the payment of the
final payroll from 
23fiscal year 2004 appropriations, the State Comptroller
shall 
24not approve for payment any payroll
voucher that (1) includes 
25payments of salary to eligible employees in the
State 
26Employees' Retirement System of Illinois and (2) does not 
 
 
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1include the
corresponding payment of State contributions to 
2that retirement system at the
full rate certified under Section 
314-135.08 for that fiscal year for eligible
employees, unless 
4the balance in the fund on which the payroll voucher is drawn

5is insufficient to pay the total payroll voucher, or 
6unavailable due to any limitation on appropriations that may 
7apply, including, but not limited to, limitations on 
8appropriations from the Road Fund under Section 8.3 of the 
9State Finance Act. If the State Comptroller
approves a payroll 
10voucher under this Section for which the fund balance is

11insufficient to pay the full amount of the required State 
12contribution to the
State Employees' Retirement System, the 
13Comptroller shall promptly so notify
the Retirement System.

14 (b-1) For fiscal year 2010 and fiscal year 2011 only, the 
15State Comptroller shall not approve for payment any non-General 
16Revenue Fund payroll voucher that (1) includes payments of 
17salary to eligible employees in the State Employees' Retirement 
18System of Illinois and (2) does not include the corresponding 
19payment of State contributions to that retirement system at the 
20full rate certified under Section 14-135.08 for that fiscal 
21year for eligible employees, unless the balance in the fund on 
22which the payroll voucher is drawn is insufficient to pay the 
23total payroll voucher, or unavailable due to any limitation on 
24appropriations that may apply, including, but not limited to, 
25limitations on appropriations from the Road Fund under Section 
268.3 of the State Finance Act. If the State Comptroller approves 
 
 
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1a payroll voucher under this Section for which the fund balance 
2is insufficient to pay the full amount of the required State 
3contribution to the State Employees' Retirement System of 
4Illinois, the Comptroller shall promptly so notify the 
5retirement system. 
6 (c) Notwithstanding any other provisions of law, beginning 
7July 1, 2007, required State and employee contributions to the 
8State Employees' Retirement System of Illinois relating to 
9affected legislative staff employees shall be paid out of 
10moneys appropriated for that purpose to the Commission on 
11Government Forecasting and Accountability, rather than out of 
12the lump-sum appropriations otherwise made for the payroll and 
13other costs of those employees.
14 These payments must be made pursuant to payroll vouchers 
15submitted by the employing entity as part of the regular 
16payroll voucher process.
17 For the purpose of this subsection, "affected legislative 
18staff employees" means legislative staff employees paid out of 
19lump-sum appropriations made to the General Assembly, an 
20Officer of the General Assembly, or the Senate Operations 
21Commission, but does not include district-office staff or 
22employees of legislative support services agencies. 
23(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8, 
24eff. 7-9-15; 99-523, eff. 6-30-16.)


25 Section 10-10. The Illinois Pension Code is amended by 
 
 
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1changing Sections 1-160, 2-124, 2-134, 6-164, 14-131, 
214-135.08, 14-152.1, 15-108.2, 15-155, 15-165, 15-198, 16-158, 
316-203, 18-131, and 18-140 and by adding Sections 1-161, 1-162, 
415-155.2, and 16-158.3 as follows:



5 (40 ILCS 5/1-160)


6 (Text of Section WITHOUT the changes made by P.A. 98-641, 
7which has been held unconstitutional)
8 Sec. 1-160. Provisions applicable to new hires. 
9 (a) The provisions of this Section apply to a person who, 
10on or after January 1, 2011, first becomes a member or a 
11participant under any reciprocal retirement system or pension 
12fund established under this Code, other than a retirement 
13system or pension fund established under Article 2, 3, 4, 5, 6, 
1415 or 18 of this Code, notwithstanding any other provision of 
15this Code to the contrary, but do not apply to any self-managed 
16plan established under this Code, to any person with respect to 
17service as a sheriff's law enforcement employee under Article 
187, or to any participant of the retirement plan established 
19under Section 22-101. Notwithstanding anything to the contrary 
20in this Section, for purposes of this Section, a person who 
21participated in a retirement system under Article 15 prior to 
22January 1, 2011 shall be deemed a person who first became a 
23member or participant prior to January 1, 2011 under any 
24retirement system or pension fund subject to this Section. The 
25changes made to this Section by Public Act 98-596 this 
 
 
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1amendatory Act of the 98th General Assembly are a clarification 
2of existing law and are intended to be retroactive to January 
31, 2011 (the effective date of Public Act 96-889), 
4notwithstanding the provisions of Section 1-103.1 of this Code.
5 This Section does not apply to a person who first becomes a 
6member or participant under Article 14 on or after the 
7implementation date of the plan created under Section 1-161 for 
8that Article, unless that person elects under subsection (b) of 
9Section 1-161 to instead receive the benefits provided under 
10this Section and the applicable provisions of that Article.
11 This Section does not apply to a person who first becomes a 
12member or participant under Article 16 on or after the 
13implementation date of the plan created under Section 1-161 for 
14that Article, unless that person elects under subsection (b) of 
15Section 1-161 to instead receive the benefits provided under 
16this Section and the applicable provisions of that Article.
17 This Section does not apply to a person who elects under 
18subsection (c-5) of Section 1-161 to receive the benefits under 
19Section 1-161. 
20 This Section does not apply to a person who first becomes a 
21member or participant of an affected pension fund on or after 6 
22months after the resolution or ordinance date, as defined in 
23Section 1-162, unless that person elects under subsection (c) 
24of Section 1-162 to receive the benefits provided under this 
25Section and the applicable provisions of the Article under 
26which he or she is a member or participant. 
 
 
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1 (b) "Final average salary" means the average monthly (or 
2annual) salary obtained by dividing the total salary or 
3earnings calculated under the Article applicable to the member 
4or participant during the 96 consecutive months (or 8 
5consecutive years) of service within the last 120 months (or 10 
6years) of service in which the total salary or earnings 
7calculated under the applicable Article was the highest by the 
8number of months (or years) of service in that period. For the 
9purposes of a person who first becomes a member or participant 
10of any retirement system or pension fund to which this Section 
11applies on or after January 1, 2011, in this Code, "final 
12average salary" shall be substituted for the following:
13  (1) In Article 7 (except for service as sheriff's law 
14 enforcement employees), "final rate of earnings".
15  (2) In Articles 8, 9, 10, 11, and 12, "highest average 
16 annual salary for any 4 consecutive years within the last 
17 10 years of service immediately preceding the date of 
18 withdrawal". 
19  (3) In Article 13, "average final salary". 
20  (4) In Article 14, "final average compensation". 
21  (5) In Article 17, "average salary". 
22  (6) In Section 22-207, "wages or salary received by him 
23 at the date of retirement or discharge". 
24 (b-5) Beginning on January 1, 2011, for all purposes under 
25this Code (including without limitation the calculation of 
26benefits and employee contributions), the annual earnings, 
 
 
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1salary, or wages (based on the plan year) of a member or 
2participant to whom this Section applies shall not exceed 
3$106,800; however, that amount shall annually thereafter be 
4increased by the lesser of (i) 3% of that amount, including all 
5previous adjustments, or (ii) one-half the annual unadjusted 
6percentage increase (but not less than zero) in the consumer 
7price index-u
for the 12 months ending with the September 
8preceding each November 1, including all previous adjustments.
9 For the purposes of this Section, "consumer price index-u" 
10means
the index published by the Bureau of Labor Statistics of 
11the United States
Department of Labor that measures the average 
12change in prices of goods and
services purchased by all urban 
13consumers, United States city average, all
items, 1982-84 = 
14100. The new amount resulting from each annual adjustment
shall 
15be determined by the Public Pension Division of the Department 
16of Insurance and made available to the boards of the retirement 
17systems and pension funds by November 1 of each year. 
18 (c) A member or participant is entitled to a retirement

19annuity upon written application if he or she has attained age 
2067 (beginning January 1, 2015, age 65 with respect to service 
21under Article 12 of this Code that is subject to this Section) 
22and has at least 10 years of service credit and is otherwise 
23eligible under the requirements of the applicable Article. 
24 A member or participant who has attained age 62 (beginning 
25January 1, 2015, age 60 with respect to service under Article 
2612 of this Code that is subject to this Section) and has at 
 
 
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1least 10 years of service credit and is otherwise eligible 
2under the requirements of the applicable Article may elect to 
3receive the lower retirement annuity provided
in subsection (d) 
4of this Section. 
5 (c-5) A person who first becomes a member or a participant 
6under Article 8 or Article 11 of this Code on or after the 
7effective date of this amendatory Act of the 100th General 
8Assembly, notwithstanding any other provision of this Code to 
9the contrary, is entitled to a retirement annuity upon written 
10application if he or she has attained age 65 and has at least 
1110 years of service credit under Article 8 or Article 11 of 
12this Code and is otherwise eligible under the requirements of 
13Article 8 or Article 11 of this Code, whichever is applicable. 
14 (d) The retirement annuity of a member or participant who 
15is retiring after attaining age 62 (beginning January 1, 2015, 
16age 60 with respect to service under Article 12 of this Code 
17that is subject to this Section) with at least 10 years of 
18service credit shall be reduced by one-half
of 1% for each full 
19month that the member's age is under age 67 (beginning January 
201, 2015, age 65 with respect to service under Article 12 of 
21this Code that is subject to this Section).
22 (d-5) The retirement annuity of a person who first becomes 
23a member or a participant under Article 8 or Article 11 of this 
24Code on or after the effective date of this amendatory Act of 
25the 100th General Assembly who is retiring at age 60 with at 
26least 10 years of service credit under Article 8 or Article 11 
 
 
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1shall be reduced by one-half of 1% for each full month that the 
2member's age is under age 65. 
3 (d-10) Each person who first became a member or participant 
4under Article 8 or Article 11 of this Code on or after January 
51, 2011 and prior to the effective date of this amendatory Act 
6of the 100th General Assembly shall make an irrevocable 
7election either:
8  (i) to be eligible for the reduced retirement age 
9 provided in subsections (c-5)
and (d-5) of this Section, 
10 the eligibility for which is conditioned upon the member or 
11 participant agreeing to the increases in employee 
12 contributions for age and service annuities provided in 
13 subsection (a-5) of Section 8-174 of this Code (for service 
14 under Article 8) or subsection (a-5) of Section 11-170 of 
15 this Code (for service under Article 11); or 
16  (ii) to not agree to item (i) of this subsection 
17 (d-10), in which case the member or participant shall 
18 continue to be subject to the retirement age provisions in 
19 subsections (c) and (d) of this Section and the employee 
20 contributions for age and service annuity as provided in 
21 subsection (a) of Section 8-174 of this Code (for service 
22 under Article 8) or subsection (a) of Section 11-170 of 
23 this Code (for service under Article 11). 
24 The election provided for in this subsection shall be made 
25between October 1, 2017 and November 15, 2017. A person subject 
26to this subsection who makes the required election shall remain 
 
 
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1bound by that election. A person subject to this subsection who 
2fails for any reason to make the required election within the 
3time specified in this subsection shall be deemed to have made 
4the election under item (ii). 
5 (e) Any retirement annuity or supplemental annuity shall be 
6subject to annual increases on the January 1 occurring either 
7on or after the attainment of age 67 (beginning January 1, 
82015, age 65 with respect to service under Article 12 of this 
9Code that is subject to this Section and beginning on the 
10effective date of this amendatory Act of the 100th General 
11Assembly, age 65 with respect to persons who: (i) first became 
12members or participants under Article 8 or Article 11 of this 
13Code on or after the effective date of this amendatory Act of 
14the 100th General Assembly; or (ii) first became members or 
15participants under Article 8 or Article 11 of this Code on or 
16after January 1, 2011 and before the effective date of this 
17amendatory Act of the 100th General Assembly and made the 
18election under item (i) of subsection (d-10) of this Section) 
19or the first anniversary of the annuity start date, whichever 
20is later. Each annual increase shall be calculated at 3% or 
21one-half the annual unadjusted percentage increase (but not 
22less than zero) in the consumer price index-u for the 12 months 
23ending with the September preceding each November 1, whichever 
24is less, of the originally granted retirement annuity. If the 
25annual unadjusted percentage change in the consumer price 
26index-u for the 12 months ending with the September preceding 
 
 
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1each November 1 is zero or there is a decrease, then the 
2annuity shall not be increased. 
3 For the purposes of Section 1-103.1 of this Code, the 
4changes made to this Section by this amendatory Act of the 
5100th General Assembly are applicable without regard to whether 
6the employee was in active service on or after the effective 
7date of this amendatory Act of the 100th General Assembly. 
8 (f) The initial survivor's or widow's annuity of an 
9otherwise eligible survivor or widow of a retired member or 
10participant who first became a member or participant on or 
11after January 1, 2011 shall be in the amount of 66 2/3% of the 
12retired member's or participant's retirement annuity at the 
13date of death. In the case of the death of a member or 
14participant who has not retired and who first became a member 
15or participant on or after January 1, 2011, eligibility for a 
16survivor's or widow's annuity shall be determined by the 
17applicable Article of this Code. The initial benefit shall be 
1866 2/3% of the earned annuity without a reduction due to age. A 
19child's annuity of an otherwise eligible child shall be in the 
20amount prescribed under each Article if applicable. Any 
21survivor's or widow's annuity shall be increased (1) on each 
22January 1 occurring on or after the commencement of the annuity 
23if
the deceased member died while receiving a retirement 
24annuity or (2) in
other cases, on each January 1 occurring 
25after the first anniversary
of the commencement of the annuity. 
26Each annual increase shall be calculated at 3% or one-half the 
 
 
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1annual unadjusted percentage increase (but not less than zero) 
2in the consumer price index-u for the 12 months ending with the 
3September preceding each November 1, whichever is less, of the 
4originally granted survivor's annuity. If the annual 
5unadjusted percentage change in the consumer price index-u for 
6the 12 months ending with the September preceding each November 
71 is zero or there is a decrease, then the annuity shall not be 
8increased. 
9 (g) The benefits in Section 14-110 apply only if the person 
10is a State policeman, a fire fighter in the fire protection 
11service of a department, or a security employee of the 
12Department of Corrections or the Department of Juvenile 
13Justice, as those terms are defined in subsection (b) of 
14Section 14-110. A person who meets the requirements of this 
15Section is entitled to an annuity calculated under the 
16provisions of Section 14-110, in lieu of the regular or minimum 
17retirement annuity, only if the person has withdrawn from 
18service with not less than 20
years of eligible creditable 
19service and has attained age 60, regardless of whether
the 
20attainment of age 60 occurs while the person is
still in 
21service. 
22 (h) If a person who first becomes a member or a participant 
23of a retirement system or pension fund subject to this Section 
24on or after January 1, 2011 is receiving a retirement annuity 
25or retirement pension under that system or fund and becomes a 
26member or participant under any other system or fund created by 
 
 
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1this Code and is employed on a full-time basis, except for 
2those members or participants exempted from the provisions of 
3this Section under subsection (a) of this Section, then the 
4person's retirement annuity or retirement pension under that 
5system or fund shall be suspended during that employment. Upon 
6termination of that employment, the person's retirement 
7annuity or retirement pension payments shall resume and be 
8recalculated if recalculation is provided for under the 
9applicable Article of this Code.
10 If a person who first becomes a member of a retirement 
11system or pension fund subject to this Section on or after 
12January 1, 2012 and is receiving a retirement annuity or 
13retirement pension under that system or fund and accepts on a 
14contractual basis a position to provide services to a 
15governmental entity from which he or she has retired, then that 
16person's annuity or retirement pension earned as an active 
17employee of the employer shall be suspended during that 
18contractual service. A person receiving an annuity or 
19retirement pension under this Code shall notify the pension 
20fund or retirement system from which he or she is receiving an 
21annuity or retirement pension, as well as his or her 
22contractual employer, of his or her retirement status before 
23accepting contractual employment. A person who fails to submit 
24such notification shall be guilty of a Class A misdemeanor and 
25required to pay a fine of $1,000. Upon termination of that 
26contractual employment, the person's retirement annuity or 
 
 
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1retirement pension payments shall resume and, if appropriate, 
2be recalculated under the applicable provisions of this Code. 
3 (i) (Blank). 
4 (j) In the case of a conflict between the provisions of 
5this Section and any other provision of this Code, the 
6provisions of this Section shall control.

7(Source: P.A. 97-609, eff. 1-1-12; 98-92, eff. 7-16-13; 98-596, 
8eff. 11-19-13; 98-622, eff. 6-1-14; revised 3-24-16.)

9 (40 ILCS 5/1-161 new)
10 Sec. 1-161. Optional benefits for certain Tier 2 members 
11under Articles 14, 15, and 16.
12 (a) Notwithstanding any other provision of this Code to the 
13contrary, the provisions of this Section apply to a person who 
14first becomes a member or a participant under Article 14, 15, 
15or 16 on or after the implementation date under this Section 
16for the applicable Article and who does not make the election 
17under subsection (b) or (c), whichever applies. The provisions 
18of this Section also apply to a person who makes the election 
19under subsection (c-5). However, the provisions of this Section 
20do not apply to any participant in a self-managed plan, nor to 
21a covered employee under Article 14.
22 As used in this Section and Section 1-160, the 
23"implementation date" under this Section means the earliest 
24date upon which the board of a retirement system authorizes 
25members of that system to begin participating in accordance 
 
 
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1with this Section, as determined by the board of that 
2retirement system. Each of the retirement systems subject to 
3this Section shall endeavor to make such participation 
4available as soon as possible after the effective date of this 
5Section and shall establish an implementation date by board 
6resolution. 
7 (b) In lieu of the benefits provided under this Section, a 
8member or participant, except for a participant under Article 
915, may irrevocably elect the benefits under Section 1-160 and 
10the benefits otherwise applicable to that member or 
11participant. The election must be made within 30 days after 
12becoming a member or participant. Each retirement system shall 
13establish procedures for making this election. 
14 (c) A participant under Article 15 may irrevocably elect 
15the benefits otherwise provided to a Tier 2 member under 
16Article 15. The election must be made within 30 days after 
17becoming a member. The retirement system under Article 15 shall 
18establish procedures for making this election. 
19 (c-5) A non-covered participant under Article 14 to whom 
20Section 1-160 applies, a Tier 2 member under Article 15, or a 
21participant under Article 16 to whom Section 1-160 applies may 
22irrevocably elect to receive the benefits under this Section in 
23lieu of the benefits under Section 1-160 or the benefits 
24otherwise available to a Tier 2 member under Article 15, 
25whichever is applicable. Each retirement System shall 
26establish procedures for making this election. 
 
 
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1 (d) "Final average salary" means the average monthly (or 
2annual) salary obtained by dividing the total salary or 
3earnings calculated under the Article applicable to the member 
4or participant during the last 120 months (or 10 years) of 
5service in which the total salary or earnings calculated under 
6the applicable Article was the highest by the number of months 
7(or years) of service in that period. For the purposes of a 
8person to whom this Section applies, in this Code, "final 
9average salary" shall be substituted for "final average 
10compensation" in Article 14.
11 (e) Beginning on the implementation date, for all purposes 
12under this Code (including without limitation the calculation 
13of benefits and employee contributions), the annual earnings, 
14salary, compensation, or wages (based on the plan year) of a 
15member or participant to whom this Section applies shall not at 
16any time exceed the federal Social Security Wage Base then in 
17effect.
18 (f) A member or participant is entitled to a retirement

19annuity upon written application if he or she has attained the 
20normal retirement age determined by the Social Security 
21Administration for that member or participant's year of birth, 
22but no earlier than 67 years of age, and has at least 10 years 
23of service credit and is otherwise eligible under the 
24requirements of the applicable Article.
25 (g) The amount of the retirement annuity to which a member 
26or participant is entitled shall be computed by multiplying 
 
 
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11.25% for each year of service credit by his or her final 
2average salary.
3 (h) Any retirement annuity or supplemental annuity shall be 
4subject to annual increases on the first anniversary of the 
5annuity start date. Each annual increase shall be one-half the 
6annual unadjusted percentage increase (but not less than zero) 
7in the consumer price index-w for the 12 months ending with the 
8September preceding each November 1 of the originally granted 
9retirement annuity. If the annual unadjusted percentage change 
10in the consumer price index-w for the 12 months ending with the 
11September preceding each November 1 is zero or there is a 
12decrease, then the annuity shall not be increased.
13 For the purposes of this Section, "consumer price index-w" 
14means the index published by the Bureau of Labor Statistics of 
15the United States Department of Labor that measures the average 
16change in prices of goods and services purchased by Urban Wage 
17Earners and Clerical Workers, United States city average, all 
18items, 1982-84 = 100. The new amount resulting from each annual 
19adjustment shall be determined by the Public Pension Division 
20of the Department of Insurance and made available to the boards 
21of the retirement systems and pension funds by November 1 of 
22each year. 
23 (i) The initial survivor's or widow's annuity of an 
24otherwise eligible survivor or widow of a retired member or 
25participant to whom this Section applies shall be in the amount 
26of 66 2/3% of the retired member's or participant's retirement 
 
 
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1annuity at the date of death. In the case of the death of a 
2member or participant who has not retired and to whom this 
3Section applies, eligibility for a survivor's or widow's 
4annuity shall be determined by the applicable Article of this 
5Code. The benefit shall be 66 2/3% of the earned annuity 
6without a reduction due to age. A child's annuity of an 
7otherwise eligible child shall be in the amount prescribed 
8under each Article if applicable.
9 (j) In lieu of any other employee contributions, except for 
10the contribution to the defined contribution plan under 
11subsection (k) of this Section, each employee shall contribute 
126.2% of his her or salary to the retirement system. However, 
13the employee contribution under this subsection shall not 
14exceed the amount of the total normal cost of the benefits for 
15all members making contributions under this Section (except for 
16the defined contribution plan under subsection (k) of this 
17Section), expressed as a percentage of payroll and certified on 
18or before January 15 of each year by the board of trustees of 
19the retirement system. If the board of trustees of the 
20retirement system certifies that the 6.2% employee 
21contribution rate exceeds the normal cost of the benefits under 
22this Section (except for the defined contribution plan under 
23subsection (k) of this Section), then on or before December 1 
24of that year, the board of trustees shall certify the amount of 
25the normal cost of the benefits under this Section (except for 
26the defined contribution plan under subsection (k) of this 
 
 
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1Section), expressed as a percentage of payroll, to the State 
2Actuary and the Commission on Government Forecasting and 
3Accountability, and the employee contribution under this 
4subsection shall be reduced to that amount beginning July 1 of 
5that year. Thereafter, if the normal cost of the benefits under 
6this Section (except for the defined contribution plan under 
7subsection (k) of this Section), expressed as a percentage of 
8payroll and certified on or before January 1 of each year by 
9the board of trustees of the retirement system, exceeds 6.2% of 
10salary, then on or before January 15 of that year, the board of 
11trustees shall certify the normal cost to the State Actuary and 
12the Commission on Government Forecasting and Accountability, 
13and the employee contributions shall revert back to 6.2% of 
14salary beginning January 1 of the following year.
15 (k) In accordance with each retirement system's 
16implementation date, each retirement system under Article 14, 
1715, or 16 shall prepare and implement a defined contribution 
18plan for members or participants who are subject to this 
19Section. The defined contribution plan developed under this 
20subsection shall be a plan that aggregates employer and 
21employee contributions in individual participant accounts 
22which, after meeting any other requirements, are used for 
23payouts after retirement in accordance with this subsection and 
24any other applicable laws.
25  (1) Each member or participant shall contribute a 
26 minimum of 4% of his or her salary to the defined 
 
 
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1 contribution plan.
2  (2) For each participant in the defined contribution 
3 plan who has been employed with the same employer for at 
4 least one year, employer contributions shall be paid into 
5 that participant's accounts at a rate expressed as a 
6 percentage of salary. This rate may be set for individual 
7 employees, but shall be no higher than 6% of salary and 
8 shall be no lower than 2% of salary.
9  (3) Employer contributions shall vest when those 
10 contributions are paid into a member's or participant's 
11 account.
12  (4) The defined contribution plan shall provide a 
13 variety of options for investments. These options shall 
14 include investments handled by the Illinois State Board of 
15 Investment as well as private sector investment options.
16  (5) The defined contribution plan shall provide a 
17 variety of options for payouts to retirees and their 
18 survivors.
19  (6) To the extent authorized under federal law and as 
20 authorized by the retirement system, the defined 
21 contribution plan shall allow former participants in the 
22 plan to transfer or roll over employee and employer 
23 contributions, and the earnings thereon, into other 
24 qualified retirement plans.
25  (7) Each retirement system shall reduce the employee 
26 contributions credited to the member's defined 
 
 
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1 contribution plan account by an amount determined by that 
2 retirement system to cover the cost of offering the 
3 benefits under this subsection and any applicable 
4 administrative fees.
5  (8) No person shall begin participating in the defined 
6 contribution plan until it has attained qualified plan 
7 status and received all necessary approvals from the U.S. 
8 Internal Revenue Service. 
9 (l) In the case of a conflict between the provisions of 
10this Section and any other provision of this Code, the 
11provisions of this Section shall control. 

12 (40 ILCS 5/1-162 new)
13 Sec. 1-162. Optional benefits for certain Tier 2 members of 
14pension funds under Articles 8, 9, 10, 11, 12, and 17.
15 (a) As used in this Section:
16 "Affected pension fund" means a pension fund established 
17under Article 8, 9, 10, 11, 12, or 17 that the governing body 
18of the unit of local government has designated as an affected 
19pension fund by adoption of a resolution or ordinance. 
20 "Resolution or ordinance date" means the date on which the 
21governing body of the unit of local government designates a 
22pension fund under Article 8, 9, 10, 11, 12, or 17 as an 
23affected pension fund by adoption of a resolution or ordinance 
24or July 1, 2018, whichever is later. 
25 (b) Notwithstanding any other provision of this Code to the 
 
 
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1contrary, the provisions of this Section apply to a person who 
2first becomes a member or a participant in an affected pension 
3fund on or after 6 months after the resolution or ordinance 
4date and who does not make the election under subsection (c).
5 (c) In lieu of the benefits provided under this Section, a 
6member or participant may irrevocably elect the benefits under 
7Section 1-160 and the benefits otherwise applicable to that 
8member or participant. The election must be made within 30 days 
9after becoming a member or participant. Each affected pension 
10fund shall establish procedures for making this election. 
11 (d) "Final average salary" means the average monthly (or 
12annual) salary obtained by dividing the total salary or 
13earnings calculated under the Article applicable to the member 
14or participant during the last 120 months (or 10 years) of 
15service in which the total salary or earnings calculated under 
16the applicable Article was the highest by the number of months 
17(or years) of service in that period. For the purposes of a 
18person who first becomes a member or participant of an affected 
19pension fund on or after 6 months after the ordinance or 
20resolution date, in this Code, "final average salary" shall be 
21substituted for the following:
22  (1) In Articles 8, 9, 10, 11, and 12, "highest
average 
23 annual salary for any 4 consecutive years within the last 
24 10 years of service immediately preceding the date of 
25 withdrawal".
26  (2) In Article 17, "average salary".
 
 
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1 (e) Beginning 6 months after the resolution or ordinance 
2date, for all purposes under this Code (including without 
3limitation the calculation of benefits and employee 
4contributions), the annual earnings, salary, or wages (based on 
5the plan year) of a member or participant to whom this Section 
6applies shall not at any time exceed the federal Social 
7Security Wage Base then in effect.
8 (f) A member or participant is entitled to a retirement

9annuity upon written application if he or she has attained the 
10normal retirement age determined by the Social Security 
11Administration for that member or participant's year of birth, 
12but no earlier than 67 years of age, and has at least 10 years 
13of service credit and is otherwise eligible under the 
14requirements of the applicable Article.
15 (g) The amount of the retirement annuity to which a member 
16or participant is entitled shall be computed by multiplying 
171.25% for each year of service credit by his or her final 
18average salary.
19 (h) Any retirement annuity or supplemental annuity shall be 
20subject to annual increases on the first anniversary of the 
21annuity start date. Each annual increase shall be one-half the 
22annual unadjusted percentage increase (but not less than zero) 
23in the consumer price index-w for the 12 months ending with the 
24September preceding each November 1 of the originally granted 
25retirement annuity. If the annual unadjusted percentage change 
26in the consumer price index-w for the 12 months ending with the 
 
 
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1September preceding each November 1 is zero or there is a 
2decrease, then the annuity shall not be increased.
3 For the purposes of this Section, "consumer price index-w" 
4means the index published by the Bureau of Labor Statistics of 
5the United States Department of Labor that measures the average 
6change in prices of goods and services purchased by Urban Wage 
7Earners and Clerical Workers, United States city average, all 
8items, 1982-84 = 100. The new amount resulting from each annual 
9adjustment shall be determined by the Public Pension Division 
10of the Department of Insurance and made available to the boards 
11of the retirement systems and pension funds by November 1 of 
12each year. 
13 (i) The initial survivor's or widow's annuity of an 
14otherwise eligible survivor or widow of a retired member or 
15participant who first became a member or participant on or 
16after 6 months after the resolution or ordinance date shall be 
17in the amount of 66 2/3% of the retired member's or 
18participant's retirement annuity at the date of death. In the 
19case of the death of a member or participant who has not 
20retired and who first became a member or participant on or 
21after 6 months after the resolution or ordinance date, 
22eligibility for a survivor's or widow's annuity shall be 
23determined by the applicable Article of this Code. The benefit 
24shall be 66 2/3% of the earned annuity without a reduction due 
25to age. A child's annuity of an otherwise eligible child shall 
26be in the amount prescribed under each Article if applicable.
 
 
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1 (j) In lieu of any other employee contributions, except for 
2the contribution to the defined contribution plan under 
3subsection (k) of this Section, each employee shall contribute 
46.2% of his her or salary to the affected pension fund. 
5However, the employee contribution under this subsection shall 
6not exceed the amount of the normal cost of the benefits under 
7this Section (except for the defined contribution plan under 
8subsection (k) of this Section), expressed as a percentage of 
9payroll and determined on or before November 1 of each year by 
10the board of trustees of the affected pension fund. If the 
11board of trustees of the affected pension fund determines that 
12the 6.2% employee contribution rate exceeds the normal cost of 
13the benefits under this Section (except for the defined 
14contribution plan under subsection (k) of this Section), then 
15on or before December 1 of that year, the board of trustees 
16shall certify the amount of the normal cost of the benefits 
17under this Section (except for the defined contribution plan 
18under subsection (k) of this Section), expressed as a 
19percentage of payroll, to the State Actuary and the Commission 
20on Government Forecasting and Accountability, and the employee 
21contribution under this subsection shall be reduced to that 
22amount beginning January 1 of the following year. Thereafter, 
23if the normal cost of the benefits under this Section (except 
24for the defined contribution plan under subsection (k) of this 
25Section), expressed as a percentage of payroll and determined 
26on or before November 1 of each year by the board of trustees 
 
 
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1of the affected pension fund, exceeds 6.2% of salary, then on 
2or before December 1 of that year, the board of trustees shall 
3certify the normal cost to the State Actuary and the Commission 
4on Government Forecasting and Accountability, and the employee 
5contributions shall revert back to 6.2% of salary beginning 
6January 1 of the following year.
7 (k) No later than 5 months after the resolution or 
8ordinance date, an affected pension fund shall prepare and 
9implement a defined contribution plan for members or 
10participants who are subject to this Section. The defined 
11contribution plan developed under this subsection shall be a 
12plan that aggregates employer and employee contributions in 
13individual participant accounts which, after meeting any other 
14requirements, are used for payouts after retirement in 
15accordance with this subsection and any other applicable laws.
16  (1) Each member or participant shall contribute a 
17 minimum of 4% of his or her salary to the defined 
18 contribution plan.
19  (2) For each participant in the defined contribution 
20 plan who has been employed with the same employer for at 
21 least one year, employer contributions shall be paid into 
22 that participant's accounts at a rate expressed as a 
23 percentage of salary. This rate may be set for individual 
24 employees, but shall be no higher than 6% of salary and 
25 shall be no lower than 2% of salary.
26  (3) Employer contributions shall vest when those 
 
 
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1 contributions are paid into a member's or participant's 
2 account.
3  (4) The defined contribution plan shall provide a 
4 variety of options for investments. These options shall 
5 include investments handled by the Illinois State Board of 
6 Investment as well as private sector investment options.
7  (5) The defined contribution plan shall provide a 
8 variety of options for payouts to retirees and their 
9 survivors.
10  (6) To the extent authorized under federal law and as 
11 authorized by the affected pension fund, the defined 
12 contribution plan shall allow former participants in the 
13 plan to transfer or roll over employee and employer 
14 contributions, and the earnings thereon, into other 
15 qualified retirement plans.
16  (7) Each affected pension fund shall reduce the 
17 employee contributions credited to the member's defined 
18 contribution plan account by an amount determined by that 
19 affected pension fund to cover the cost of offering the 
20 benefits under this subsection and any applicable 
21 administrative fees.
22  (8) No person shall begin participating in the defined 
23 contribution plan until it has attained qualified plan 
24 status and received all necessary approvals from the U.S. 
25 Internal Revenue Service. 
26 (l) In the case of a conflict between the provisions of 
 
 
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1this Section and any other provision of this Code, the 
2provisions of this Section shall control. 



3 (40 ILCS 5/2-124) (from Ch. 108 1/2, par. 2-124)


4 (Text of Section WITHOUT the changes made by P.A. 98-599, 
5which has been
held unconstitutional)

6 Sec. 2-124. Contributions by State. 

7 (a) The State shall make contributions to the System by

8appropriations of amounts which, together with the 
9contributions of
participants, interest earned on investments, 
10and other income
will meet the cost of maintaining and 
11administering the System on a 90%
funded basis in accordance 
12with actuarial recommendations.

13 (b) The Board shall determine the amount of State

14contributions required for each fiscal year on the basis of the

15actuarial tables and other assumptions adopted by the Board and 
16the
prescribed rate of interest, using the formula in 
17subsection (c).

18 (c) For State fiscal years 2012 through 2045, the minimum 
19contribution
to the System to be made by the State for each 
20fiscal year shall be an amount
determined by the System to be 
21sufficient to bring the total assets of the
System up to 90% of 
22the total actuarial liabilities of the System by the end of

23State fiscal year 2045. In making these determinations, the 
24required State
contribution shall be calculated each year as a 
25level percentage of payroll
over the years remaining to and 
 
 
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1including fiscal year 2045 and shall be
determined under the 
2projected unit credit actuarial cost method.

3 A change in an actuarial or investment assumption that 
4increases or
decreases the required State contribution and 
5first
applies in State fiscal year 2018 or thereafter shall be

6implemented in equal annual amounts over a 5-year period

7beginning in the State fiscal year in which the actuarial

8change first applies to the required State contribution.
9 A change in an actuarial or investment assumption that 
10increases or
decreases the required State contribution and 
11first
applied to the State contribution in fiscal year 2014, 
122015, 2016, or 2017 shall be
implemented:
13  (i) as already applied in State fiscal years before 
14 2018; and
15  (ii) in the portion of the 5-year period beginning in 
16 the State fiscal year in which the actuarial
change first 
17 applied that occurs in State fiscal year 2018 or 
18 thereafter, by calculating the change in equal annual 
19 amounts over that 5-year period and then implementing it at 
20 the resulting annual rate in each of the remaining fiscal 
21 years in that 5-year period.
22 For State fiscal years 1996 through 2005, the State 
23contribution to
the System, as a percentage of the applicable 
24employee payroll, shall be
increased in equal annual increments 
25so that by State fiscal year 2011, the
State is contributing at 
26the rate required under this Section.

 
 
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1 Notwithstanding any other provision of this Article, the 
2total required State
contribution for State fiscal year 2006 is 
3$4,157,000.

4 Notwithstanding any other provision of this Article, the 
5total required State
contribution for State fiscal year 2007 is 
6$5,220,300.

7 For each of State fiscal years 2008 through 2009, the State 
8contribution to
the System, as a percentage of the applicable 
9employee payroll, shall be
increased in equal annual increments 
10from the required State contribution for State fiscal year 
112007, so that by State fiscal year 2011, the
State is 
12contributing at the rate otherwise required under this Section.

13 Notwithstanding any other provision of this Article, the 
14total required State contribution for State fiscal year 2010 is 
15$10,454,000 and shall be made from the proceeds of bonds sold 
16in fiscal year 2010 pursuant to Section 7.2 of the General 
17Obligation Bond Act, less (i) the pro rata share of bond sale 
18expenses determined by the System's share of total bond 
19proceeds, (ii) any amounts received from the General Revenue 
20Fund in fiscal year 2010, and (iii) any reduction in bond 
21proceeds due to the issuance of discounted bonds, if 
22applicable. 
23 Notwithstanding any other provision of this Article, the

24total required State contribution for State fiscal year 2011 is

25the amount recertified by the System on or before April 1, 2011 
26pursuant to Section 2-134 and shall be made from the proceeds 
 
 
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1of bonds sold
in fiscal year 2011 pursuant to Section 7.2 of 
2the General
Obligation Bond Act, less (i) the pro rata share of 
3bond sale
expenses determined by the System's share of total 
4bond
proceeds, (ii) any amounts received from the General 
5Revenue
Fund in fiscal year 2011, and (iii) any reduction in 
6bond
proceeds due to the issuance of discounted bonds, if

7applicable. 
8 Beginning in State fiscal year 2046, the minimum State 
9contribution for
each fiscal year shall be the amount needed to 
10maintain the total assets of
the System at 90% of the total 
11actuarial liabilities of the System.

12 Amounts received by the System pursuant to Section 25 of 
13the Budget Stabilization Act or Section 8.12 of the State 
14Finance Act in any fiscal year do not reduce and do not 
15constitute payment of any portion of the minimum State 
16contribution required under this Article in that fiscal year. 
17Such amounts shall not reduce, and shall not be included in the 
18calculation of, the required State contributions under this 
19Article in any future year until the System has reached a 
20funding ratio of at least 90%. A reference in this Article to 
21the "required State contribution" or any substantially similar 
22term does not include or apply to any amounts payable to the 
23System under Section 25 of the Budget Stabilization Act.

24 Notwithstanding any other provision of this Section, the 
25required State
contribution for State fiscal year 2005 and for 
26fiscal year 2008 and each fiscal year thereafter, as
calculated 
 
 
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1under this Section and
certified under Section 2-134, shall not 
2exceed an amount equal to (i) the
amount of the required State 
3contribution that would have been calculated under
this Section 
4for that fiscal year if the System had not received any 
5payments
under subsection (d) of Section 7.2 of the General 
6Obligation Bond Act, minus
(ii) the portion of the State's 
7total debt service payments for that fiscal
year on the bonds 
8issued in fiscal year 2003 for the purposes of that Section 
97.2, as determined
and certified by the Comptroller, that is 
10the same as the System's portion of
the total moneys 
11distributed under subsection (d) of Section 7.2 of the General

12Obligation Bond Act. In determining this maximum for State 
13fiscal years 2008 through 2010, however, the amount referred to 
14in item (i) shall be increased, as a percentage of the 
15applicable employee payroll, in equal increments calculated 
16from the sum of the required State contribution for State 
17fiscal year 2007 plus the applicable portion of the State's 
18total debt service payments for fiscal year 2007 on the bonds 
19issued in fiscal year 2003 for the purposes of Section 7.2 of 
20the General
Obligation Bond Act, so that, by State fiscal year 
212011, the
State is contributing at the rate otherwise required 
22under this Section.


23 (d) For purposes of determining the required State 
24contribution to the System, the value of the System's assets 
25shall be equal to the actuarial value of the System's assets, 
26which shall be calculated as follows:
 
 
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1 As of June 30, 2008, the actuarial value of the System's 
2assets shall be equal to the market value of the assets as of 
3that date. In determining the actuarial value of the System's 
4assets for fiscal years after June 30, 2008, any actuarial 
5gains or losses from investment return incurred in a fiscal 
6year shall be recognized in equal annual amounts over the 
75-year period following that fiscal year. 
8 (e) For purposes of determining the required State 
9contribution to the system for a particular year, the actuarial 
10value of assets shall be assumed to earn a rate of return equal 
11to the system's actuarially assumed rate of return. 
12(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; 
1396-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-813, eff. 
147-13-12.)




15 (40 ILCS 5/2-134)
 (from Ch. 108 1/2, par. 2-134)


16 (Text of Section WITHOUT the changes made by P.A. 98-599, 
17which has been
held unconstitutional)

18 Sec. 2-134. To certify required State contributions and 
19submit vouchers. 

20 (a) The Board shall certify to the Governor on or before 
21December 15 of each
year until December 15, 2011 the amount of 
22the required State contribution to the System for the next

23fiscal year and shall specifically identify the System's 
24projected State normal cost for that fiscal year. The 
25certification shall include a copy of the actuarial

 
 
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1recommendations upon which it is based and shall specifically 
2identify the System's projected State normal cost for that 
3fiscal year.

4 On or before November 1 of each year, beginning November 1, 
52012, the Board shall submit to the State Actuary, the 
6Governor, and the General Assembly a proposed certification of 
7the amount of the required State contribution to the System for 
8the next fiscal year, along with all of the actuarial 
9assumptions, calculations, and data upon which that proposed 
10certification is based. On or before January 1 of each year 
11beginning January 1, 2013, the State Actuary shall issue a 
12preliminary report concerning the proposed certification and 
13identifying, if necessary, recommended changes in actuarial 
14assumptions that the Board must consider before finalizing its 
15certification of the required State contributions. On or before 
16January 15, 2013 and every January 15 thereafter, the Board 
17shall certify to the Governor and the General Assembly the 
18amount of the required State contribution for the next fiscal 
19year. The Board's certification must note any deviations from 
20the State Actuary's recommended changes, the reason or reasons 
21for not following the State Actuary's recommended changes, and 
22the fiscal impact of not following the State Actuary's 
23recommended changes on the required State contribution. 
24 On or before May 1, 2004, the Board shall recalculate and 
25recertify to
the Governor the amount of the required State 
26contribution to the System for
State fiscal year 2005, taking 
 
 
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1into account the amounts appropriated to and
received by the 
2System under subsection (d) of Section 7.2 of the General

3Obligation Bond Act.

4 On or before July 1, 2005, the Board shall recalculate and 
5recertify
to the Governor the amount of the required State

6contribution to the System for State fiscal year 2006, taking 
7into account the changes in required State contributions made 
8by this amendatory Act of the 94th General Assembly.

9 On or before April 1, 2011, the Board shall recalculate and 
10recertify to the Governor the amount of the required State 
11contribution to the System for State fiscal year 2011, applying 
12the changes made by Public Act 96-889 to the System's assets 
13and liabilities as of June 30, 2009 as though Public Act 96-889 
14was approved on that date. 
15 By November 1, 2017, the Board shall recalculate and 
16recertify to the State Actuary, the Governor, and the General 
17Assembly the amount of the State contribution to the System for 
18State fiscal year 2018, taking into account the changes in 
19required State contributions made by this amendatory Act of the 
20100th General Assembly. The State Actuary shall review the 
21assumptions and valuations underlying the Board's revised 
22certification and issue a preliminary report concerning the 
23proposed recertification and identifying, if necessary, 
24recommended changes in actuarial assumptions that the Board 
25must consider before finalizing its certification of the 
26required State contributions. The Board's final certification 
 
 
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1must note any deviations from the State Actuary's recommended 
2changes, the reason or reasons for not following the State 
3Actuary's recommended changes, and the fiscal impact of not 
4following the State Actuary's recommended changes on the 
5required State contribution. 
6 (b) Beginning in State fiscal year 1996, on or as soon as 
7possible after the
15th day of each month the Board shall 
8submit vouchers for payment of State
contributions to the 
9System, in a total monthly amount of one-twelfth of the

10required annual State contribution certified under subsection 
11(a).
From the effective date of this amendatory Act
of the 93rd 
12General Assembly through June 30, 2004, the Board shall not

13submit vouchers for the remainder of fiscal year 2004 in excess 
14of the
fiscal year 2004 certified contribution amount 
15determined
under this Section after taking into consideration 
16the transfer to the
System under subsection (d) of Section 
176z-61 of the State Finance Act.
These
vouchers shall be paid by 
18the State Comptroller and Treasurer by warrants drawn
on the 
19funds appropriated to the System for that fiscal year. If in 
20any month
the amount remaining unexpended from all other 
21appropriations to the System for
the applicable fiscal year 
22(including the appropriations to the System under
Section 8.12 
23of the State Finance Act and Section 1 of the State Pension 
24Funds
Continuing Appropriation Act) is less than the amount 
25lawfully vouchered under
this Section, the difference shall be 
26paid from the General Revenue Fund under
the continuing 
 
 
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1appropriation authority provided in Section 1.1 of the State

2Pension Funds Continuing Appropriation Act.

3 (c) The full amount of any annual appropriation for the 
4System for
State fiscal year 1995 shall be transferred and made 
5available to the System
at the beginning of that fiscal year at 
6the request of the Board.
Any excess funds remaining at the end 
7of any fiscal year from appropriations
shall be retained by the 
8System as a general reserve to meet the System's
accrued 
9liabilities.

10(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; 
1197-694, eff. 6-18-12.)





12 (40 ILCS 5/6-164)
 (from Ch. 108 1/2, par. 6-164)



13 Sec. 6-164. Automatic annual increase; retirement after 
14September 1, 1959. 

15 (a) A fireman qualifying for a minimum annuity who retires 
16from service
after September 1, 1959 shall, upon either the 
17first of the month following the
first anniversary of his date 
18of retirement if he is age 60 (age 55 if born
before January 1, 
191966) or over on that anniversary date, or upon
the first of 
20the month following his attainment of age 60 (age 55 if born

21before January 1, 1966) if that occurs after the first 
22anniversary
of his retirement date, have his then fixed and 
23payable monthly annuity
increased by 1 1/2%, and such first 
24fixed annuity as granted at retirement
increased by an 
25additional 1 1/2% in January of each year thereafter up to a

 
 
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1maximum increase of 30%.
Beginning July 1, 1982 for firemen 
2born before January 1, 1930, and beginning
January 1, 1990 for 
3firemen born after December 31, 1929 and before January 1,

41940, and beginning January 1, 1996 for firemen born after 
5December 31, 1939
but before January 1, 1945, and beginning 
6January 1, 2004, for firemen born
after December 31, 1944 but 
7before January 1, 1955, and beginning January 1, 2017, for 
8firemen born after December 31, 1954 but before January 1, 
91966, such increases shall be
3% and such firemen shall not be 
10subject to the 30% maximum increase.

11 Any fireman born before January 1, 1945 who qualifies for a 
12minimum annuity
and retires after September 1, 1967 but has not 
13received the initial increase
under this subsection before 
14January 1, 1996 is entitled to receive the initial
increase 
15under this subsection on (1) January 1, 1996, (2) the first

16anniversary of the date of retirement, or (3) attainment of age 
1755, whichever
occurs last. The changes to this Section made by 
18this amendatory Act of 1995
apply beginning January 1, 1996 and 
19apply without regard to whether the fireman
or annuitant 
20terminated service before the effective date of this amendatory

21Act of 1995.

22 Any fireman born before January 1, 1955 who qualifies for a 
23minimum
annuity and retires after September 1, 1967 but has not 
24received the initial
increase under this subsection before 
25January 1, 2004 is entitled to receive
the initial increase 
26under this subsection on (1) January 1, 2004, (2) the
first 
 
 
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1anniversary of the date of retirement, or (3) attainment of age 
255,
whichever occurs last. The changes to this Section made by 
3this amendatory
Act of the 93rd General Assembly apply without 
4regard to whether the fireman
or annuitant terminated service 
5before the effective date of this amendatory
Act.

6 Any fireman born after December 31, 1954 but before January 
71, 1966 who qualifies for
a minimum annuity and retires after

8September 1, 1967 but has not received the initial increase

9under this subsection before January 1, 2017 is entitled to

10receive an initial increase under this subsection on (1)

11January 1, 2017, (2) the first anniversary of the date of

12retirement, or (3) attainment of age 55, whichever occurs last, 
13in an amount equal to an increase of 3% of his then fixed and 
14payable monthly annuity upon the first of the month following 
15the first anniversary of his date of retirement if he is age 55 
16or over on that anniversary date or upon the first of the month 
17following his attainment of age 55 if that date occurs after 
18the first anniversary of his retirement date and such first 
19fixed annuity as granted at retirement shall be increased by an 
20additional 3% in January of each year thereafter. In the case 
21of a fireman born after December 31, 1954 but before January 1, 
221966 who received an increase in any year of 1.5%, that fireman 
23shall receive an increase for any such year so that the total 
24increase is equal to 3% for each year the fireman would have 
25been otherwise eligible had the fireman not received any 
26increase for each complete year following the date of 
 
 
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1retirement or attainment of age 55, whichever occurs later. The 
2changes to this subsection made by this amendatory
Act of the 
399th General Assembly apply without regard to whether the 
4fireman
or annuitant terminated service before the effective 
5date of this amendatory
Act. The changes to this subsection 
6made by this amendatory Act of the 100th General Assembly are a 
7declaration of existing law and shall not be construed as a new 
8enactment. 
9 (b) Subsection (a) of this Section is
not applicable to an 
10employee receiving a term annuity.

11 (c) To help defray the cost of such increases in annuity, 
12there
shall be deducted, beginning September 1, 1959, from each 
13payment of salary
to a fireman, 1/8 of 1% of each such salary 
14payment and an additional 1/8
of 1% beginning on September 1, 
151961, and September 1, 1963, respectively,
concurrently with 
16and in addition to the salary deductions otherwise made
for 
17annuity purposes.

18 Each such additional 1/8 of 1% deduction from salary which 
19shall, on
September 1, 1963, result in a total increase of 3/8 
20of 1% of salary,
shall be credited to the Automatic Increase 
21Reserve, to be used,
together with city contributions as 
22provided in this Article, to defray
the cost of the annuity 
23increments specified in this Section. Any balance
in such 
24reserve as of the beginning of each calendar year shall be

25credited with interest at the rate of 3% per annum.

26 The salary deductions provided in this Section are not 
 
 
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1subject to
refund, except to the fireman himself in any case in 
2which: (i) the fireman
withdraws prior to qualification for 
3minimum annuity or Tier 2 monthly retirement annuity and 
4applies for
refund, (ii) the fireman applies for an annuity of 
5a type that is not subject to annual increases under this 
6Section, or (iii) a term annuity becomes
payable. In such 
7cases, the total of such salary deductions shall be
refunded to 
8the fireman, without interest, and charged to the

9aforementioned reserve.

10 (d) Notwithstanding any other provision of this Article, 
11the Tier 2 monthly retirement annuity of a
person who first 
12becomes a fireman under this Article on or after January 1, 
132011 shall be increased on the January 1 occurring either on or 
14after (i) the attainment of age 60 or (ii) the first 
15anniversary of the annuity start date, whichever is later. Each 
16annual increase shall be calculated at 3% or one-half the 
17annual unadjusted percentage increase (but not less than zero) 
18in the consumer price index-u for the 12 months ending with the 
19September preceding each November 1, whichever is less, of the 
20originally granted retirement annuity. If the annual 
21unadjusted percentage change in the consumer price index-u for 
22a 12-month period ending in September is zero or, when compared 
23with the preceding period, decreases, then the annuity shall 
24not be increased. 
25 For the purposes of this subsection (d), "consumer price 
26index-u" means the index published by the Bureau of Labor 
 
 
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1Statistics of the United States Department of Labor that 
2measures the average change in prices of goods and services 
3purchased by all urban consumers, United States city average, 
4all items, 1982-84 = 100. The new amount resulting from each 
5annual adjustment shall be determined by the Public Pension 
6Division of the Department of Insurance and made available to 
7the boards of the pension funds by November 1 of each year. 
8(Source: P.A. 99-905, eff. 11-29-16.)



9 (40 ILCS 5/14-131)



10 Sec. 14-131. Contributions by State. 

11 (a) The State shall make contributions to the System by 
12appropriations of
amounts which, together with other employer 
13contributions from trust, federal,
and other funds, employee 
14contributions, investment income, and other income,
will be 
15sufficient to meet the cost of maintaining and administering 
16the System
on a 90% funded basis in accordance with actuarial 
17recommendations.

18 For the purposes of this Section and Section 14-135.08, 
19references to State
contributions refer only to employer 
20contributions and do not include employee
contributions that 
21are picked up or otherwise paid by the State or a
department on 
22behalf of the employee.

23 (b) The Board shall determine the total amount of State 
24contributions
required for each fiscal year on the basis of the 
25actuarial tables and other
assumptions adopted by the Board, 
 
 
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1using the formula in subsection (e).

2 The Board shall also determine a State contribution rate 
3for each fiscal
year, expressed as a percentage of payroll, 
4based on the total required State
contribution for that fiscal 
5year (less the amount received by the System from

6appropriations under Section 8.12 of the State Finance Act and 
7Section 1 of the
State Pension Funds Continuing Appropriation 
8Act, if any, for the fiscal year
ending on the June 30 
9immediately preceding the applicable November 15
certification 
10deadline), the estimated payroll (including all forms of

11compensation) for personal services rendered by eligible 
12employees, and the
recommendations of the actuary.

13 For the purposes of this Section and Section 14.1 of the 
14State Finance Act,
the term "eligible employees" includes 
15employees who participate in the System,
persons who may elect 
16to participate in the System but have not so elected,
persons 
17who are serving a qualifying period that is required for 
18participation,
and annuitants employed by a department as 
19described in subdivision (a)(1) or
(a)(2) of Section 14-111.

20 (c) Contributions shall be made by the several departments 
21for each pay
period by warrants drawn by the State Comptroller 
22against their respective
funds or appropriations based upon 
23vouchers stating the amount to be so
contributed. These amounts 
24shall be based on the full rate certified by the
Board under 
25Section 14-135.08 for that fiscal year.
From the effective date 
26of this amendatory Act of the 93rd General
Assembly through the 
 
 
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1payment of the final payroll from fiscal year 2004

2appropriations, the several departments shall not make 
3contributions
for the remainder of fiscal year 2004 but shall 
4instead make payments
as required under subsection (a-1) of 
5Section 14.1 of the State Finance Act.
The several departments 
6shall resume those contributions at the commencement of
fiscal 
7year 2005.

8 (c-1) Notwithstanding subsection (c) of this Section, for 
9fiscal years 2010, 2012, 2013, 2014, 2015, 2016, and 2017, and 
102018 only, contributions by the several departments are not 
11required to be made for General Revenue Funds payrolls 
12processed by the Comptroller. Payrolls paid by the several 
13departments from all other State funds must continue to be 
14processed pursuant to subsection (c) of this Section.
15 (c-2) For State fiscal years 2010, 2012, 2013, 2014, 2015, 
162016, and 2017, and 2018 only, on or as soon as possible after 
17the 15th day of each month, the Board shall submit vouchers for 
18payment of State contributions to the System, in a total 
19monthly amount of one-twelfth of the fiscal year General 
20Revenue Fund contribution as certified by the System pursuant 
21to Section 14-135.08 of the Illinois Pension Code. 
22 (d) If an employee is paid from trust funds or federal 
23funds, the
department or other employer shall pay employer 
24contributions from those funds
to the System at the certified 
25rate, unless the terms of the trust or the
federal-State 
26agreement preclude the use of the funds for that purpose, in

 
 
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1which case the required employer contributions shall be paid by 
2the State.
From the effective date of this amendatory
Act of 
3the 93rd General Assembly through the payment of the final

4payroll from fiscal year 2004 appropriations, the department or 
5other
employer shall not pay contributions for the remainder of 
6fiscal year
2004 but shall instead make payments as required 
7under subsection (a-1) of
Section 14.1 of the State Finance 
8Act. The department or other employer shall
resume payment of

9contributions at the commencement of fiscal year 2005.

10 (e) For State fiscal years 2012 through 2045, the minimum 
11contribution
to the System to be made by the State for each 
12fiscal year shall be an amount
determined by the System to be 
13sufficient to bring the total assets of the
System up to 90% of 
14the total actuarial liabilities of the System by the end
of 
15State fiscal year 2045. In making these determinations, the 
16required State
contribution shall be calculated each year as a 
17level percentage of payroll
over the years remaining to and 
18including fiscal year 2045 and shall be
determined under the 
19projected unit credit actuarial cost method.

20 A change in an actuarial or investment assumption that 
21increases or
decreases the required State contribution and 
22first
applies in State fiscal year 2018 or thereafter shall be

23implemented in equal annual amounts over a 5-year period

24beginning in the State fiscal year in which the actuarial

25change first applies to the required State contribution.
26 A change in an actuarial or investment assumption that 
 
 
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1increases or
decreases the required State contribution and 
2first
applied to the State contribution in fiscal year 2014, 
32015, 2016, or 2017 shall be
implemented:
4  (i) as already applied in State fiscal years before 
5 2018; and
6  (ii) in the portion of the 5-year period beginning in 
7 the State fiscal year in which the actuarial
change first 
8 applied that occurs in State fiscal year 2018 or 
9 thereafter, by calculating the change in equal annual 
10 amounts over that 5-year period and then implementing it at 
11 the resulting annual rate in each of the remaining fiscal 
12 years in that 5-year period.
13 For State fiscal years 1996 through 2005, the State 
14contribution to
the System, as a percentage of the applicable 
15employee payroll, shall be
increased in equal annual increments 
16so that by State fiscal year 2011, the
State is contributing at 
17the rate required under this Section; except that
(i) for State 
18fiscal year 1998, for all purposes of this Code and any other

19law of this State, the certified percentage of the applicable 
20employee payroll
shall be 5.052% for employees earning eligible 
21creditable service under Section
14-110 and 6.500% for all 
22other employees, notwithstanding any contrary
certification 
23made under Section 14-135.08 before the effective date of this

24amendatory Act of 1997, and (ii)
in the following specified 
25State fiscal years, the State contribution to
the System shall 
26not be less than the following indicated percentages of the

 
 
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1applicable employee payroll, even if the indicated percentage 
2will produce a
State contribution in excess of the amount 
3otherwise required under this
subsection and subsection (a):

49.8% in FY 1999;
10.0% in FY 2000;
10.2% in FY 2001;
10.4% in FY 
52002;
10.6% in FY 2003; and
10.8% in FY 2004.

6 Notwithstanding any other provision of this Article, the 
7total required State
contribution to the System for State 
8fiscal year 2006 is $203,783,900.

9 Notwithstanding any other provision of this Article, the 
10total required State
contribution to the System for State 
11fiscal year 2007 is $344,164,400.

12 For each of State fiscal years 2008 through 2009, the State 
13contribution to
the System, as a percentage of the applicable 
14employee payroll, shall be
increased in equal annual increments 
15from the required State contribution for State fiscal year 
162007, so that by State fiscal year 2011, the
State is 
17contributing at the rate otherwise required under this Section.

18 Notwithstanding any other provision of this Article, the 
19total required State General Revenue Fund contribution for 
20State fiscal year 2010 is $723,703,100 and shall be made from 
21the proceeds of bonds sold in fiscal year 2010 pursuant to 
22Section 7.2 of the General Obligation Bond Act, less (i) the 
23pro rata share of bond sale expenses determined by the System's 
24share of total bond proceeds, (ii) any amounts received from 
25the General Revenue Fund in fiscal year 2010, and (iii) any 
26reduction in bond proceeds due to the issuance of discounted 
 
 
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1bonds, if applicable. 
2 Notwithstanding any other provision of this Article, the

3total required State General Revenue Fund contribution for

4State fiscal year 2011 is the amount recertified by the System 
5on or before April 1, 2011 pursuant to Section 14-135.08 and 
6shall be made from
the proceeds of bonds sold in fiscal year 
72011 pursuant to
Section 7.2 of the General Obligation Bond 
8Act, less (i) the
pro rata share of bond sale expenses 
9determined by the System's
share of total bond proceeds, (ii) 
10any amounts received from
the General Revenue Fund in fiscal 
11year 2011, and (iii) any
reduction in bond proceeds due to the 
12issuance of discounted
bonds, if applicable. 
13 Beginning in State fiscal year 2046, the minimum State 
14contribution for
each fiscal year shall be the amount needed to 
15maintain the total assets of
the System at 90% of the total 
16actuarial liabilities of the System.

17 Amounts received by the System pursuant to Section 25 of 
18the Budget Stabilization Act or Section 8.12 of the State 
19Finance Act in any fiscal year do not reduce and do not 
20constitute payment of any portion of the minimum State 
21contribution required under this Article in that fiscal year. 
22Such amounts shall not reduce, and shall not be included in the 
23calculation of, the required State contributions under this 
24Article in any future year until the System has reached a 
25funding ratio of at least 90%. A reference in this Article to 
26the "required State contribution" or any substantially similar 
 
 
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1term does not include or apply to any amounts payable to the 
2System under Section 25 of the Budget Stabilization Act.

3 Notwithstanding any other provision of this Section, the 
4required State
contribution for State fiscal year 2005 and for 
5fiscal year 2008 and each fiscal year thereafter, as
calculated 
6under this Section and
certified under Section 14-135.08, shall 
7not exceed an amount equal to (i) the
amount of the required 
8State contribution that would have been calculated under
this 
9Section for that fiscal year if the System had not received any 
10payments
under subsection (d) of Section 7.2 of the General 
11Obligation Bond Act, minus
(ii) the portion of the State's 
12total debt service payments for that fiscal
year on the bonds 
13issued in fiscal year 2003 for the purposes of that Section 
147.2, as determined
and certified by the Comptroller, that is 
15the same as the System's portion of
the total moneys 
16distributed under subsection (d) of Section 7.2 of the General

17Obligation Bond Act. In determining this maximum for State 
18fiscal years 2008 through 2010, however, the amount referred to 
19in item (i) shall be increased, as a percentage of the 
20applicable employee payroll, in equal increments calculated 
21from the sum of the required State contribution for State 
22fiscal year 2007 plus the applicable portion of the State's 
23total debt service payments for fiscal year 2007 on the bonds 
24issued in fiscal year 2003 for the purposes of Section 7.2 of 
25the General
Obligation Bond Act, so that, by State fiscal year 
262011, the
State is contributing at the rate otherwise required 
 
 
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1under this Section.

2 (f) After the submission of all payments for eligible 
3employees
from personal services line items in fiscal year 2004 
4have been made,
the Comptroller shall provide to the System a 
5certification of the sum
of all fiscal year 2004 expenditures 
6for personal services that would
have been covered by payments 
7to the System under this Section if the
provisions of this 
8amendatory Act of the 93rd General Assembly had not been

9enacted. Upon
receipt of the certification, the System shall 
10determine the amount
due to the System based on the full rate 
11certified by the Board under
Section 14-135.08 for fiscal year 
122004 in order to meet the State's
obligation under this 
13Section. The System shall compare this amount
due to the amount 
14received by the System in fiscal year 2004 through
payments 
15under this Section and under Section 6z-61 of the State Finance 
16Act.
If the amount
due is more than the amount received, the 
17difference shall be termed the
"Fiscal Year 2004 Shortfall" for 
18purposes of this Section, and the
Fiscal Year 2004 Shortfall 
19shall be satisfied under Section 1.2 of the State
Pension Funds 
20Continuing Appropriation Act. If the amount due is less than 
21the
amount received, the
difference shall be termed the "Fiscal 
22Year 2004 Overpayment" for purposes of
this Section, and the 
23Fiscal Year 2004 Overpayment shall be repaid by
the System to 
24the Pension Contribution Fund as soon as practicable
after the 
25certification.

26 (g) For purposes of determining the required State 
 
 
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1contribution to the System, the value of the System's assets 
2shall be equal to the actuarial value of the System's assets, 
3which shall be calculated as follows:
4 As of June 30, 2008, the actuarial value of the System's 
5assets shall be equal to the market value of the assets as of 
6that date. In determining the actuarial value of the System's 
7assets for fiscal years after June 30, 2008, any actuarial 
8gains or losses from investment return incurred in a fiscal 
9year shall be recognized in equal annual amounts over the 
105-year period following that fiscal year. 
11 (h) For purposes of determining the required State 
12contribution to the System for a particular year, the actuarial 
13value of assets shall be assumed to earn a rate of return equal 
14to the System's actuarially assumed rate of return. 
15 (i) After the submission of all payments for eligible 
16employees from personal services line items paid from the 
17General Revenue Fund in fiscal year 2010 have been made, the 
18Comptroller shall provide to the System a certification of the 
19sum of all fiscal year 2010 expenditures for personal services 
20that would have been covered by payments to the System under 
21this Section if the provisions of this amendatory Act of the 
2296th General Assembly had not been enacted. Upon receipt of the 
23certification, the System shall determine the amount due to the 
24System based on the full rate certified by the Board under 
25Section 14-135.08 for fiscal year 2010 in order to meet the 
26State's obligation under this Section. The System shall compare 
 
 
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1this amount due to the amount received by the System in fiscal 
2year 2010 through payments under this Section. If the amount 
3due is more than the amount received, the difference shall be 
4termed the "Fiscal Year 2010 Shortfall" for purposes of this 
5Section, and the Fiscal Year 2010 Shortfall shall be satisfied 
6under Section 1.2 of the State Pension Funds Continuing 
7Appropriation Act. If the amount due is less than the amount 
8received, the difference shall be termed the "Fiscal Year 2010 
9Overpayment" for purposes of this Section, and the Fiscal Year 
102010 Overpayment shall be repaid by the System to the General 
11Revenue Fund as soon as practicable after the certification.
12 (j) After the submission of all payments for eligible 
13employees from personal services line items paid from the 
14General Revenue Fund in fiscal year 2011 have been made, the 
15Comptroller shall provide to the System a certification of the 
16sum of all fiscal year 2011 expenditures for personal services 
17that would have been covered by payments to the System under 
18this Section if the provisions of this amendatory Act of the 
1996th General Assembly had not been enacted. Upon receipt of the 
20certification, the System shall determine the amount due to the 
21System based on the full rate certified by the Board under 
22Section 14-135.08 for fiscal year 2011 in order to meet the 
23State's obligation under this Section. The System shall compare 
24this amount due to the amount received by the System in fiscal 
25year 2011 through payments under this Section. If the amount 
26due is more than the amount received, the difference shall be 
 
 
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1termed the "Fiscal Year 2011 Shortfall" for purposes of this 
2Section, and the Fiscal Year 2011 Shortfall shall be satisfied 
3under Section 1.2 of the State Pension Funds Continuing 
4Appropriation Act. If the amount due is less than the amount 
5received, the difference shall be termed the "Fiscal Year 2011 
6Overpayment" for purposes of this Section, and the Fiscal Year 
72011 Overpayment shall be repaid by the System to the General 
8Revenue Fund as soon as practicable after the certification.
9 (k) For fiscal years 2012 through 2018 2017 only, after the 
10submission of all payments for eligible employees from personal 
11services line items paid from the General Revenue Fund in the 
12fiscal year have been made, the Comptroller shall provide to 
13the System a certification of the sum of all expenditures in 
14the fiscal year for personal services. Upon receipt of the 
15certification, the System shall determine the amount due to the 
16System based on the full rate certified by the Board under 
17Section 14-135.08 for the fiscal year in order to meet the 
18State's obligation under this Section. The System shall compare 
19this amount due to the amount received by the System for the 
20fiscal year. If the amount due is more than the amount 
21received, the difference shall be termed the "Prior Fiscal Year 
22Shortfall" for purposes of this Section, and the Prior Fiscal 
23Year Shortfall shall be satisfied under Section 1.2 of the 
24State Pension Funds Continuing Appropriation Act. If the amount 
25due is less than the amount received, the difference shall be 
26termed the "Prior Fiscal Year Overpayment" for purposes of this 
 
 
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1Section, and the Prior Fiscal Year Overpayment shall be repaid 
2by the System to the General Revenue Fund as soon as 
3practicable after the certification. 
4(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8, 
5eff. 7-9-15; 99-523, eff. 6-30-16.)




6 (40 ILCS 5/14-135.08) (from Ch. 108 1/2, par. 14-135.08)


7 (Text of Section WITHOUT the changes made by P.A. 98-599, 
8which has been held unconstitutional)

9 Sec. 14-135.08. To certify required State contributions. 
10 (a)
To certify to the Governor and to each department, on 
11or before
November 15 of each year until November 15, 2011, the 
12required rate for State contributions to the
System for the 
13next State fiscal year, as determined under subsection (b) of

14Section 14-131. The certification to the Governor under this 
15subsection (a) shall include a copy of the
actuarial 
16recommendations upon which the rate is based and shall 
17specifically identify the System's projected State normal cost 
18for that fiscal year.

19 (a-5) On or before November 1 of each year, beginning 
20November 1, 2012, the Board shall submit to the State Actuary, 
21the Governor, and the General Assembly a proposed certification 
22of the amount of the required State contribution to the System 
23for the next fiscal year, along with all of the actuarial 
24assumptions, calculations, and data upon which that proposed 
25certification is based. On or before January 1 of each year 
 
 
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1beginning January 1, 2013, the State Actuary shall issue a 
2preliminary report concerning the proposed certification and 
3identifying, if necessary, recommended changes in actuarial 
4assumptions that the Board must consider before finalizing its 
5certification of the required State contributions. On or before 
6January 15, 2013 and each January 15 thereafter, the Board 
7shall certify to the Governor and the General Assembly the 
8amount of the required State contribution for the next fiscal 
9year. The Board's certification must note any deviations from 
10the State Actuary's recommended changes, the reason or reasons 
11for not following the State Actuary's recommended changes, and 
12the fiscal impact of not following the State Actuary's 
13recommended changes on the required State contribution. 
14 (b) The certifications under subsections (a) and (a-5) 
15shall include an additional amount necessary to pay all 
16principal of and interest on those general obligation bonds due 
17the next fiscal year authorized by Section 7.2(a) of the 
18General Obligation Bond Act and issued to provide the proceeds 
19deposited by the State with the System in July 2003, 
20representing deposits other than amounts reserved under 
21Section 7.2(c) of the General Obligation Bond Act. For State 
22fiscal year 2005, the Board shall make a supplemental 
23certification of the additional amount necessary to pay all 
24principal of and interest on those general obligation bonds due 
25in State fiscal years 2004 and 2005 authorized by Section 
267.2(a) of the General Obligation Bond Act and issued to provide 
 
 
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1the proceeds deposited by the State with the System in July 
22003, representing deposits other than amounts reserved under 
3Section 7.2(c) of the General Obligation Bond Act, as soon as 
4practical after the effective date of this amendatory Act of 
5the 93rd General Assembly.

6 On or before May 1, 2004, the Board shall recalculate and 
7recertify
to the Governor and to each department the amount of 
8the required State
contribution to the System and the required 
9rates for State contributions
to the System for State fiscal 
10year 2005, taking into account the amounts
appropriated to and 
11received by the System under subsection (d) of Section
7.2 of 
12the General Obligation Bond Act.

13 On or before July 1, 2005, the Board shall recalculate and 
14recertify
to the Governor and to each department the amount of 
15the required State
contribution to the System and the required 
16rates for State contributions
to the System for State fiscal 
17year 2006, taking into account the changes in required State 
18contributions made by this amendatory Act of the 94th General 
19Assembly.

20 On or before April 1, 2011, the Board shall recalculate and 
21recertify to the Governor and to each department the amount of 
22the required State contribution to the System for State fiscal 
23year 2011, applying the changes made by Public Act 96-889 to 
24the System's assets and liabilities as of June 30, 2009 as 
25though Public Act 96-889 was approved on that date. 
26 By November 1, 2017, the Board shall recalculate and 
 
 
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1recertify to the State Actuary, the Governor, and the General 
2Assembly the amount of the State contribution to the System for 
3State fiscal year 2018, taking into account the changes in 
4required State contributions made by this amendatory Act of the 
5100th General Assembly. The State Actuary shall review the 
6assumptions and valuations underlying the Board's revised 
7certification and issue a preliminary report concerning the 
8proposed recertification and identifying, if necessary, 
9recommended changes in actuarial assumptions that the Board 
10must consider before finalizing its certification of the 
11required State contributions. The Board's final certification 
12must note any deviations from the State Actuary's recommended 
13changes, the reason or reasons for not following the State 
14Actuary's recommended changes, and the fiscal impact of not 
15following the State Actuary's recommended changes on the 
16required State contribution. 
17(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; 
1897-694, eff. 6-18-12.)


19 (40 ILCS 5/14-152.1)
20 (Text of Section WITHOUT the changes made by P.A. 98-599, 
21which has been held unconstitutional)

22 Sec. 14-152.1. Application and expiration of new benefit 
23increases.
24 (a) As used in this Section, "new benefit increase" means 
25an increase in the amount of any benefit provided under this 
 
 
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1Article, or an expansion of the conditions of eligibility for 
2any benefit under this Article, that results from an amendment 
3to this Code that takes effect after June 1, 2005 (the 
4effective date of Public Act 94-4). "New benefit increase", 
5however, does not include any benefit increase resulting from 
6the changes made to Article 1 or this Article by Public Act 
796-37 or by this amendatory Act of the 100th General Assembly 
8this amendatory Act of the 96th General Assembly.

9 (b) Notwithstanding any other provision of this Code or any 
10subsequent amendment to this Code, every new benefit increase 
11is subject to this Section and shall be deemed to be granted 
12only in conformance with and contingent upon compliance with 
13the provisions of this Section.

14 (c) The Public Act enacting a new benefit increase must 
15identify and provide for payment to the System of additional 
16funding at least sufficient to fund the resulting annual 
17increase in cost to the System as it accrues.
18 Every new benefit increase is contingent upon the General 
19Assembly providing the additional funding required under this 
20subsection. The Commission on Government Forecasting and 
21Accountability shall analyze whether adequate additional 
22funding has been provided for the new benefit increase and 
23shall report its analysis to the Public Pension Division of the 
24Department of Insurance Financial and Professional Regulation. 
25A new benefit increase created by a Public Act that does not 
26include the additional funding required under this subsection 
 
 
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1is null and void. If the Public Pension Division determines 
2that the additional funding provided for a new benefit increase 
3under this subsection is or has become inadequate, it may so 
4certify to the Governor and the State Comptroller and, in the 
5absence of corrective action by the General Assembly, the new 
6benefit increase shall expire at the end of the fiscal year in 
7which the certification is made.

8 (d) Every new benefit increase shall expire 5 years after 
9its effective date or on such earlier date as may be specified 
10in the language enacting the new benefit increase or provided 
11under subsection (c). This does not prevent the General 
12Assembly from extending or re-creating a new benefit increase 
13by law.
14 (e) Except as otherwise provided in the language creating 
15the new benefit increase, a new benefit increase that expires 
16under this Section continues to apply to persons who applied 
17and qualified for the affected benefit while the new benefit 
18increase was in effect and to the affected beneficiaries and 
19alternate payees of such persons, but does not apply to any 
20other person, including without limitation a person who 
21continues in service after the expiration date and did not 
22apply and qualify for the affected benefit while the new 
23benefit increase was in effect.

24(Source: P.A. 96-37, eff. 7-13-09.)

25 (40 ILCS 5/15-108.2)
 
 
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1 Sec. 15-108.2. Tier 2 member. "Tier 2 member": A person who 
2first becomes a participant under this Article on or after 
3January 1, 2011 and before 6 months after the effective date of 
4this amendatory Act of the 100th General Assembly, other than a 
5person in the self-managed plan established under Section 
615-158.2 or a person who makes the election under subsection 
7(c) of Section 1-161, unless the person is otherwise a Tier 1 
8member. The changes made to this Section by this amendatory Act 
9of the 98th General Assembly are a correction of existing law 
10and are intended to be retroactive to the effective date of 
11Public Act 96-889, notwithstanding the provisions of Section 
121-103.1 of this Code.

13(Source: P.A. 98-92, eff. 7-16-13; 98-596, eff. 11-19-13.)



14 (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)


15 Sec. 15-155. Employer contributions. 

16 (a) The State of Illinois shall make contributions by 
17appropriations of
amounts which, together with the other 
18employer contributions from trust,
federal, and other funds, 
19employee contributions, income from investments,
and other 
20income of this System, will be sufficient to meet the cost of

21maintaining and administering the System on a 90% funded basis 
22in accordance
with actuarial recommendations.

23 The Board shall determine the amount of State contributions 
24required for
each fiscal year on the basis of the actuarial 
25tables and other assumptions
adopted by the Board and the 
 
 
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1recommendations of the actuary, using the formula
in subsection 
2(a-1).

3 (a-1) For State fiscal years 2012 through 2045, the minimum 
4contribution
to the System to be made by the State for each 
5fiscal year shall be an amount
determined by the System to be 
6sufficient to bring the total assets of the
System up to 90% of 
7the total actuarial liabilities of the System by the end of

8State fiscal year 2045. In making these determinations, the 
9required State
contribution shall be calculated each year as a 
10level percentage of payroll
over the years remaining to and 
11including fiscal year 2045 and shall be
determined under the 
12projected unit credit actuarial cost method.

13 For each of State fiscal years 2018, 2019, and 2020, the 
14State shall make an additional contribution to the System equal 
15to 2% of the total payroll of each employee who is deemed to 
16have elected the benefits under Section 1-161 or who has made 
17the election under subsection (c) of Section 1-161. 
18 A change in an actuarial or investment assumption that 
19increases or
decreases the required State contribution and 
20first
applies in State fiscal year 2018 or thereafter shall be

21implemented in equal annual amounts over a 5-year period

22beginning in the State fiscal year in which the actuarial

23change first applies to the required State contribution.
24 A change in an actuarial or investment assumption that 
25increases or
decreases the required State contribution and 
26first
applied to the State contribution in fiscal year 2014, 
 
 
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12015, 2016, or 2017 shall be
implemented:
2  (i) as already applied in State fiscal years before 
3 2018; and
4  (ii) in the portion of the 5-year period beginning in 
5 the State fiscal year in which the actuarial
change first 
6 applied that occurs in State fiscal year 2018 or 
7 thereafter, by calculating the change in equal annual 
8 amounts over that 5-year period and then implementing it at 
9 the resulting annual rate in each of the remaining fiscal 
10 years in that 5-year period.
11 For State fiscal years 1996 through 2005, the State 
12contribution to
the System, as a percentage of the applicable 
13employee payroll, shall be
increased in equal annual increments 
14so that by State fiscal year 2011, the
State is contributing at 
15the rate required under this Section.

16 Notwithstanding any other provision of this Article, the 
17total required State
contribution for State fiscal year 2006 is 
18$166,641,900.

19 Notwithstanding any other provision of this Article, the 
20total required State
contribution for State fiscal year 2007 is 
21$252,064,100.

22 For each of State fiscal years 2008 through 2009, the State 
23contribution to
the System, as a percentage of the applicable 
24employee payroll, shall be
increased in equal annual increments 
25from the required State contribution for State fiscal year 
262007, so that by State fiscal year 2011, the
State is 
 
 
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1contributing at the rate otherwise required under this Section.

2 Notwithstanding any other provision of this Article, the 
3total required State contribution for State fiscal year 2010 is 
4$702,514,000 and shall be made from the State Pensions Fund and 
5proceeds of bonds sold in fiscal year 2010 pursuant to Section 
67.2 of the General Obligation Bond Act, less (i) the pro rata 
7share of bond sale expenses determined by the System's share of 
8total bond proceeds, (ii) any amounts received from the General 
9Revenue Fund in fiscal year 2010, (iii) any reduction in bond 
10proceeds due to the issuance of discounted bonds, if 
11applicable. 
12 Notwithstanding any other provision of this Article, the

13total required State contribution for State fiscal year 2011 is

14the amount recertified by the System on or before April 1, 2011 
15pursuant to Section 15-165 and shall be made from the State 
16Pensions Fund and
proceeds of bonds sold in fiscal year 2011 
17pursuant to Section
7.2 of the General Obligation Bond Act, 
18less (i) the pro rata
share of bond sale expenses determined by 
19the System's share of
total bond proceeds, (ii) any amounts 
20received from the General
Revenue Fund in fiscal year 2011, and 
21(iii) any reduction in bond
proceeds due to the issuance of 
22discounted bonds, if
applicable. 
23 Beginning in State fiscal year 2046, the minimum State 
24contribution for
each fiscal year shall be the amount needed to 
25maintain the total assets of
the System at 90% of the total 
26actuarial liabilities of the System.

 
 
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1 Amounts received by the System pursuant to Section 25 of 
2the Budget Stabilization Act or Section 8.12 of the State 
3Finance Act in any fiscal year do not reduce and do not 
4constitute payment of any portion of the minimum State 
5contribution required under this Article in that fiscal year. 
6Such amounts shall not reduce, and shall not be included in the 
7calculation of, the required State contributions under this 
8Article in any future year until the System has reached a 
9funding ratio of at least 90%. A reference in this Article to 
10the "required State contribution" or any substantially similar 
11term does not include or apply to any amounts payable to the 
12System under Section 25 of the Budget Stabilization Act.
13 Notwithstanding any other provision of this Section, the 
14required State
contribution for State fiscal year 2005 and for 
15fiscal year 2008 and each fiscal year thereafter, as
calculated 
16under this Section and
certified under Section 15-165, shall 
17not exceed an amount equal to (i) the
amount of the required 
18State contribution that would have been calculated under
this 
19Section for that fiscal year if the System had not received any 
20payments
under subsection (d) of Section 7.2 of the General 
21Obligation Bond Act, minus
(ii) the portion of the State's 
22total debt service payments for that fiscal
year on the bonds 
23issued in fiscal year 2003 for the purposes of that Section 
247.2, as determined
and certified by the Comptroller, that is 
25the same as the System's portion of
the total moneys 
26distributed under subsection (d) of Section 7.2 of the General

 
 
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1Obligation Bond Act. In determining this maximum for State 
2fiscal years 2008 through 2010, however, the amount referred to 
3in item (i) shall be increased, as a percentage of the 
4applicable employee payroll, in equal increments calculated 
5from the sum of the required State contribution for State 
6fiscal year 2007 plus the applicable portion of the State's 
7total debt service payments for fiscal year 2007 on the bonds 
8issued in fiscal year 2003 for the purposes of Section 7.2 of 
9the General
Obligation Bond Act, so that, by State fiscal year 
102011, the
State is contributing at the rate otherwise required 
11under this Section.

12 (a-2) Beginning in fiscal year 2018, each employer under 
13this Article shall pay to the System a required contribution 
14determined as a percentage of projected payroll and sufficient 
15to produce an annual amount equal to:
16  (i) for each of fiscal years 2018, 2019, and 2020, the 
17 defined benefit normal cost of the defined benefit plan, 
18 less the employee contribution, for each employee of that 
19 employer who has elected or who is deemed to have elected 
20 the benefits under Section 1-161 or who has made the 
21 election under subsection (c) of Section 1-161; for fiscal 
22 year 2021 and each fiscal year thereafter, the defined 
23 benefit normal cost of the defined benefit plan, less the 
24 employee contribution, plus 2%, for each employee of that 
25 employer who has elected or who is deemed to have elected 
26 the benefits under Section 1-161 or who has made the 
 
 
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1 election under subsection (c) of Section 1-161; plus
2  (ii) the amount required for that fiscal year to 
3 amortize any unfunded actuarial accrued liability 
4 associated with the present value of liabilities 
5 attributable to the employer's account under Section 
6 15-155.2, determined
as a level percentage of payroll over 
7 a 30-year rolling amortization period.
8 In determining contributions required under item (i) of 
9this subsection, the System shall determine an aggregate rate 
10for all employers, expressed as a percentage of projected 
11payroll. 
12 In determining the contributions required under item (ii) 
13of this subsection, the amount shall be computed by the System 
14on the basis of the actuarial assumptions and tables used in 
15the most recent actuarial valuation of the System that is 
16available at the time of the computation. 
17 The contributions required under this subsection (a-2) 
18shall be paid by an employer concurrently with that employer's 
19payroll payment period. The State, as the actual employer of an 
20employee, shall make the required contributions under this 
21subsection. 
22 As used in this subsection, "academic year" means the 
2312-month period beginning September 1. 
24 (b) If an employee is paid from trust or federal funds, the 
25employer
shall pay to the Board contributions from those funds 
26which are
sufficient to cover the accruing normal costs on 
 
 
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1behalf of the employee.
However, universities having employees 
2who are compensated out of local
auxiliary funds, income funds, 
3or service enterprise funds are not required
to pay such 
4contributions on behalf of those employees. The local auxiliary

5funds, income funds, and service enterprise funds of 
6universities shall not be
considered trust funds for the 
7purpose of this Article, but funds of alumni
associations, 
8foundations, and athletic associations which are affiliated 
9with
the universities included as employers under this Article 
10and other employers
which do not receive State appropriations 
11are considered to be trust funds for
the purpose of this 
12Article.

13 (b-1) The City of Urbana and the City of Champaign shall 
14each make
employer contributions to this System for their 
15respective firefighter
employees who participate in this 
16System pursuant to subsection (h) of Section
15-107. The rate 
17of contributions to be made by those municipalities shall
be 
18determined annually by the Board on the basis of the actuarial 
19assumptions
adopted by the Board and the recommendations of the 
20actuary, and shall be
expressed as a percentage of salary for 
21each such employee. The Board shall
certify the rate to the 
22affected municipalities as soon as may be practical.
The 
23employer contributions required under this subsection shall be 
24remitted by
the municipality to the System at the same time and 
25in the same manner as
employee contributions.

26 (c) Through State fiscal year 1995: The total employer 
 
 
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1contribution shall
be apportioned among the various funds of 
2the State and other employers,
whether trust, federal, or other 
3funds, in accordance with actuarial procedures
approved by the 
4Board. State of Illinois contributions for employers receiving

5State appropriations for personal services shall be payable 
6from appropriations
made to the employers or to the System. The 
7contributions for Class I
community colleges covering earnings 
8other than those paid from trust and
federal funds, shall be 
9payable solely from appropriations to the Illinois
Community 
10College Board or the System for employer contributions.

11 (d) Beginning in State fiscal year 1996, the required State 
12contributions
to the System shall be appropriated directly to 
13the System and shall be payable
through vouchers issued in 
14accordance with subsection (c) of Section 15-165, except as 
15provided in subsection (g).

16 (e) The State Comptroller shall draw warrants payable to 
17the System upon
proper certification by the System or by the 
18employer in accordance with the
appropriation laws and this 
19Code.

20 (f) Normal costs under this Section means liability for

21pensions and other benefits which accrues to the System because 
22of the
credits earned for service rendered by the participants 
23during the
fiscal year and expenses of administering the 
24System, but shall not
include the principal of or any 
25redemption premium or interest on any bonds
issued by the Board 
26or any expenses incurred or deposits required in
connection 
 
 
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1therewith.

2 (g) If the amount of a participant's earnings for any 
3academic year used to determine the final rate of earnings, 
4determined on a full-time equivalent basis, exceeds the amount 
5of his or her earnings with the same employer for the previous 
6academic year, determined on a full-time equivalent basis, by 
7more than 6%, the participant's employer shall pay to the 
8System, in addition to all other payments required under this 
9Section and in accordance with guidelines established by the 
10System, the present value of the increase in benefits resulting 
11from the portion of the increase in earnings that is in excess 
12of 6%. This present value shall be computed by the System on 
13the basis of the actuarial assumptions and tables used in the 
14most recent actuarial valuation of the System that is available 
15at the time of the computation. The System may require the 
16employer to provide any pertinent information or 
17documentation.
18 Whenever it determines that a payment is or may be required 
19under this subsection (g), the System shall calculate the 
20amount of the payment and bill the employer for that amount. 
21The bill shall specify the calculations used to determine the 
22amount due. If the employer disputes the amount of the bill, it 
23may, within 30 days after receipt of the bill, apply to the 
24System in writing for a recalculation. The application must 
25specify in detail the grounds of the dispute and, if the 
26employer asserts that the calculation is subject to subsection 
 
 
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1(h) or (i) of this Section, must include an affidavit setting 
2forth and attesting to all facts within the employer's 
3knowledge that are pertinent to the applicability of subsection 
4(h) or (i). Upon receiving a timely application for 
5recalculation, the System shall review the application and, if 
6appropriate, recalculate the amount due.

7 The employer contributions required under this subsection 
8(g) may be paid in the form of a lump sum within 90 days after 
9receipt of the bill. If the employer contributions are not paid 
10within 90 days after receipt of the bill, then interest will be 
11charged at a rate equal to the System's annual actuarially 
12assumed rate of return on investment compounded annually from 
13the 91st day after receipt of the bill. Payments must be 
14concluded within 3 years after the employer's receipt of the 
15bill.
16 When assessing payment for any amount due under this 
17subsection (g), the System shall include earnings, to the 
18extent not established by a participant under Section 15-113.11 
19or 15-113.12, that would have been paid to the participant had 
20the participant not taken (i) periods of voluntary or 
21involuntary furlough occurring on or after July 1, 2015 and on 
22or before June 30, 2017 or (ii) periods of voluntary pay 
23reduction in lieu of furlough occurring on or after July 1, 
242015 and on or before June 30, 2017. Determining earnings that 
25would have been paid to a participant had the participant not 
26taken periods of voluntary or involuntary furlough or periods 
 
 
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1of voluntary pay reduction shall be the responsibility of the 
2employer, and shall be reported in a manner prescribed by the 
3System.
4 (h) This subsection (h) applies only to payments made or 
5salary increases given on or after June 1, 2005 but before July 
61, 2011. The changes made by Public Act 94-1057 shall not 
7require the System to refund any payments received before July 
831, 2006 (the effective date of Public Act 94-1057).
9 When assessing payment for any amount due under subsection 
10(g), the System shall exclude earnings increases paid to 
11participants under contracts or collective bargaining 
12agreements entered into, amended, or renewed before June 1, 
132005.

14 When assessing payment for any amount due under subsection 
15(g), the System shall exclude earnings increases paid to a 
16participant at a time when the participant is 10 or more years 
17from retirement eligibility under Section 15-135.

18 When assessing payment for any amount due under subsection 
19(g), the System shall exclude earnings increases resulting from 
20overload work, including a contract for summer teaching, or 
21overtime when the employer has certified to the System, and the 
22System has approved the certification, that: (i) in the case of 
23overloads (A) the overload work is for the sole purpose of 
24academic instruction in excess of the standard number of 
25instruction hours for a full-time employee occurring during the 
26academic year that the overload is paid and (B) the earnings 
 
 
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1increases are equal to or less than the rate of pay for 
2academic instruction computed using the participant's current 
3salary rate and work schedule; and (ii) in the case of 
4overtime, the overtime was necessary for the educational 
5mission.
6 When assessing payment for any amount due under subsection 
7(g), the System shall exclude any earnings increase resulting 
8from (i) a promotion for which the employee moves from one 
9classification to a higher classification under the State 
10Universities Civil Service System, (ii) a promotion in academic 
11rank for a tenured or tenure-track faculty position, or (iii) a 
12promotion that the Illinois Community College Board has 
13recommended in accordance with subsection (k) of this Section. 
14These earnings increases shall be excluded only if the 
15promotion is to a position that has existed and been filled by 
16a member for no less than one complete academic year and the 
17earnings increase as a result of the promotion is an increase 
18that results in an amount no greater than the average salary 
19paid for other similar positions.
20 (i) When assessing payment for any amount due under 
21subsection (g), the System shall exclude any salary increase 
22described in subsection (h) of this Section given on or after 
23July 1, 2011 but before July 1, 2014 under a contract or 
24collective bargaining agreement entered into, amended, or 
25renewed on or after June 1, 2005 but before July 1, 2011. 
26Notwithstanding any other provision of this Section, any 
 
 
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1payments made or salary increases given after June 30, 2014 
2shall be used in assessing payment for any amount due under 
3subsection (g) of this Section.

4 (j) The System shall prepare a report and file copies of 
5the report with the Governor and the General Assembly by 
6January 1, 2007 that contains all of the following information:
7  (1) The number of recalculations required by the 
8 changes made to this Section by Public Act 94-1057 for each 
9 employer.
10  (2) The dollar amount by which each employer's 
11 contribution to the System was changed due to 
12 recalculations required by Public Act 94-1057.
13  (3) The total amount the System received from each 
14 employer as a result of the changes made to this Section by 
15 Public Act 94-4.
16  (4) The increase in the required State contribution 
17 resulting from the changes made to this Section by Public 
18 Act 94-1057.
19 (j-5) For academic years beginning on or after July 1, 
202017, if the amount of a participant's earnings for any school 
21year, determined on a full-time equivalent basis, exceeds the 
22amount of the salary set for the Governor, the participant's 
23employer shall pay to the System, in addition to all other 
24payments required under this Section and in accordance with 
25guidelines established by the System, an amount determined by 
26the System to be equal to the employer normal cost, as 
 
 
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1established by the System and expressed as a total percentage 
2of payroll, multiplied by the amount of earnings in excess of 
3the amount of the salary set for the Governor. This amount 
4shall be computed by the System on the basis of the actuarial 
5assumptions and tables used in the most recent actuarial 
6valuation of the System that is available at the time of the 
7computation. The System may require the employer to provide any 
8pertinent information or documentation.
9 Whenever it determines that a payment is or may be required 
10under this subsection, the System shall calculate the amount of 
11the payment and bill the employer for that amount. The bill 
12shall specify the calculations used to determine the amount 
13due. If the employer disputes the amount of the bill, it may, 
14within 30 days after receipt of the bill, apply to the System 
15in writing for a recalculation. The application must specify in 
16detail the grounds of the dispute. Upon receiving a timely 
17application for recalculation, the System shall review the 
18application and, if appropriate, recalculate the amount due. 
19 The employer contributions required under this subsection 
20may be paid in the form of a lump sum within 90 days after 
21receipt of the bill. If the employer contributions are not paid 
22within 90 days after receipt of the bill, then interest will be 
23charged at a rate equal to the System's annual actuarially 
24assumed rate of return on investment compounded annually from 
25the 91st day after receipt of the bill. Payments must be 
26concluded within 3 years after the employer's receipt of the 
 
 
10000SB0042ham001- 331 -LRB100 04925 JWD 27935 a


1bill. 
2 (k) The Illinois Community College Board shall adopt rules 
3for recommending lists of promotional positions submitted to 
4the Board by community colleges and for reviewing the 
5promotional lists on an annual basis. When recommending 
6promotional lists, the Board shall consider the similarity of 
7the positions submitted to those positions recognized for State 
8universities by the State Universities Civil Service System. 
9The Illinois Community College Board shall file a copy of its 
10findings with the System. The System shall consider the 
11findings of the Illinois Community College Board when making 
12determinations under this Section. The System shall not exclude 
13any earnings increases resulting from a promotion when the 
14promotion was not submitted by a community college. Nothing in 
15this subsection (k) shall require any community college to 
16submit any information to the Community College Board.

17 (l) For purposes of determining the required State 
18contribution to the System, the value of the System's assets 
19shall be equal to the actuarial value of the System's assets, 
20which shall be calculated as follows:
21 As of June 30, 2008, the actuarial value of the System's 
22assets shall be equal to the market value of the assets as of 
23that date. In determining the actuarial value of the System's 
24assets for fiscal years after June 30, 2008, any actuarial 
25gains or losses from investment return incurred in a fiscal 
26year shall be recognized in equal annual amounts over the 
 
 
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15-year period following that fiscal year. 
2 (m) For purposes of determining the required State 
3contribution to the system for a particular year, the actuarial 
4value of assets shall be assumed to earn a rate of return equal 
5to the system's actuarially assumed rate of return. 
6(Source: P.A. 98-92, eff. 7-16-13; 98-463, eff. 8-16-13; 
799-897, eff. 1-1-17.)


8 (40 ILCS 5/15-155.2 new)
9 Sec. 15-155.2. Individual employer accounts.
10 (a) The System shall create and maintain an individual 
11account for each employer for the purposes of determining 
12employer contributions under subsection (a-2) of Section 
1315-155. Each employer's account shall be notionally charged 
14with the liabilities attributable to that employer and credited 
15with the assets attributable to that employer. 
16 (b) Beginning with fiscal year 2018, the System shall 
17assign notional liabilities to each employer's account, equal 
18to the amount of employer contributions required to be made by 
19the employer pursuant to items (i) and (ii) of subsection (a-2) 
20of Section 15-155, plus any unfunded actuarial accrued 
21liability associated with the defined benefits attributable to 
22the employer's employees who first became participants on or 
23after the implementation date and the employer's employees who 
24made the election under subsection (c-5) of Section 1-161.
25 (c) Beginning with fiscal year 2018, the System shall 
 
 
10000SB0042ham001- 333 -LRB100 04925 JWD 27935 a


1assign notional assets to each employer's account equal to the 
2amounts of employer contributions made pursuant to items (i) 
3and (ii) of subsection (a-2) of Section 15-155.



4 (40 ILCS 5/15-165)
 (from Ch. 108 1/2, par. 15-165)


5 (Text of Section WITHOUT the changes made by P.A. 98-599, 
6which has been held unconstitutional)

7 Sec. 15-165. To certify amounts and submit vouchers. 

8 (a) The Board shall certify to the Governor on or before 
9November 15 of each
year until November 15, 2011 the 
10appropriation required from State funds for the purposes of 
11this
System for the following fiscal year. The certification 
12under this subsection (a) shall include a copy
of the actuarial 
13recommendations upon which it is based and shall specifically 
14identify the System's projected State normal cost for that 
15fiscal year and the projected State cost for the self-managed 
16plan for that fiscal year.

17 On or before May 1, 2004, the Board shall recalculate and 
18recertify to
the Governor the amount of the required State 
19contribution to the System for
State fiscal year 2005, taking 
20into account the amounts appropriated to and
received by the 
21System under subsection (d) of Section 7.2 of the General

22Obligation Bond Act.

23 On or before July 1, 2005, the Board shall recalculate and 
24recertify
to the Governor the amount of the required State

25contribution to the System for State fiscal year 2006, taking 
 
 
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1into account the changes in required State contributions made 
2by this amendatory Act of the 94th General Assembly.

3 On or before April 1, 2011, the Board shall recalculate and 
4recertify to the Governor the amount of the required State 
5contribution to the System for State fiscal year 2011, applying 
6the changes made by Public Act 96-889 to the System's assets 
7and liabilities as of June 30, 2009 as though Public Act 96-889 
8was approved on that date. 
9 (a-5) On or before November 1 of each year, beginning 
10November 1, 2012, the Board shall submit to the State Actuary, 
11the Governor, and the General Assembly a proposed certification 
12of the amount of the required State contribution to the System 
13for the next fiscal year, along with all of the actuarial 
14assumptions, calculations, and data upon which that proposed 
15certification is based. On or before January 1 of each year, 
16beginning January 1, 2013, the State Actuary shall issue a 
17preliminary report concerning the proposed certification and 
18identifying, if necessary, recommended changes in actuarial 
19assumptions that the Board must consider before finalizing its 
20certification of the required State contributions. On or before 
21January 15, 2013 and each January 15 thereafter, the Board 
22shall certify to the Governor and the General Assembly the 
23amount of the required State contribution for the next fiscal 
24year. The Board's certification must note, in a written 
25response to the State Actuary, any deviations from the State 
26Actuary's recommended changes, the reason or reasons for not 
 
 
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1following the State Actuary's recommended changes, and the 
2fiscal impact of not following the State Actuary's recommended 
3changes on the required State contribution. 
4 (a-10) By November 1, 2017, the Board shall recalculate and 
5recertify to the State Actuary, the Governor, and the General 
6Assembly the amount of the State contribution to the System for 
7State fiscal year 2018, taking into account the changes in 
8required State contributions made by this amendatory Act of the 
9100th General Assembly. The State Actuary shall review the 
10assumptions and valuations underlying the Board's revised 
11certification and issue a preliminary report concerning the 
12proposed recertification and identifying, if necessary, 
13recommended changes in actuarial assumptions that the Board 
14must consider before finalizing its certification of the 
15required State contributions. The Board's final certification 
16must note any deviations from the State Actuary's recommended 
17changes, the reason or reasons for not following the State 
18Actuary's recommended changes, and the fiscal impact of not 
19following the State Actuary's recommended changes on the 
20required State contribution. 
21 (b) The Board shall certify to the State Comptroller or 
22employer, as the
case may be, from time to time, by its 
23chairperson and secretary, with its seal
attached, the amounts 
24payable to the System from the various funds.

25 (c) Beginning in State fiscal year 1996, on or as soon as 
26possible after the
15th day of each month the Board shall 
 
 
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1submit vouchers for payment of State
contributions to the 
2System, in a total monthly amount of one-twelfth of the

3required annual State contribution certified under subsection 
4(a).
From the effective date of this amendatory Act
of the 93rd 
5General Assembly through June 30, 2004, the Board shall not

6submit vouchers for the remainder of fiscal year 2004 in excess 
7of the
fiscal year 2004 certified contribution amount 
8determined
under this Section after taking into consideration 
9the transfer to the
System under subsection (b) of Section 
106z-61 of the State Finance Act.
These
vouchers shall be paid by 
11the State Comptroller and Treasurer by warrants drawn
on the 
12funds appropriated to the System for that fiscal year.

13 If in any month the amount remaining unexpended from all 
14other
appropriations to the System for the applicable fiscal 
15year (including the
appropriations to the System under Section 
168.12 of the State Finance Act and
Section 1 of the State 
17Pension Funds Continuing Appropriation Act) is less than
the 
18amount lawfully vouchered under this Section, the difference 
19shall be paid
from the General Revenue Fund under the 
20continuing appropriation authority
provided in Section 1.1 of 
21the State Pension Funds Continuing Appropriation
Act.

22 (d) So long as the payments received are the full amount 
23lawfully
vouchered under this Section, payments received by the 
24System under this
Section shall be applied first toward the 
25employer contribution to the
self-managed plan established 
26under Section 15-158.2. Payments shall be
applied second toward 
 
 
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1the employer's portion of the normal costs of the System,
as 
2defined in subsection (f) of Section 15-155. The balance shall 
3be applied
toward the unfunded actuarial liabilities of the 
4System.

5 (e) In the event that the System does not receive, as a 
6result of
legislative enactment or otherwise, payments 
7sufficient to
fully fund the employer contribution to the 
8self-managed plan
established under Section 15-158.2 and to 
9fully fund that portion of the
employer's portion of the normal 
10costs of the System, as calculated in
accordance with Section 
1115-155(a-1), then any payments received shall be
applied 
12proportionately to the optional retirement program established 
13under
Section 15-158.2 and to the employer's portion of the 
14normal costs of the
System, as calculated in accordance with 
15Section 15-155(a-1).

16(Source: P.A. 97-694, eff. 6-18-12; 98-92, eff. 7-16-13.)


17 (40 ILCS 5/15-198)
18 (Text of Section WITHOUT the changes made by P.A. 98-599, 
19which has been held unconstitutional)

20 Sec. 15-198. Application and expiration of new benefit 
21increases.
22 (a) As used in this Section, "new benefit increase" means 
23an increase in the amount of any benefit provided under this 
24Article, or an expansion of the conditions of eligibility for 
25any benefit under this Article, that results from an amendment 
 
 
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1to this Code that takes effect after the effective date of this 
2amendatory Act of the 94th General Assembly. "New benefit 
3increase", however, does not include any benefit increase 
4resulting from the changes made to Article 1 or this Article by 
5this amendatory Act of the 100th General Assembly.
6 (b) Notwithstanding any other provision of this Code or any 
7subsequent amendment to this Code, every new benefit increase 
8is subject to this Section and shall be deemed to be granted 
9only in conformance with and contingent upon compliance with 
10the provisions of this Section.

11 (c) The Public Act enacting a new benefit increase must 
12identify and provide for payment to the System of additional 
13funding at least sufficient to fund the resulting annual 
14increase in cost to the System as it accrues.
15 Every new benefit increase is contingent upon the General 
16Assembly providing the additional funding required under this 
17subsection. The Commission on Government Forecasting and 
18Accountability shall analyze whether adequate additional 
19funding has been provided for the new benefit increase and 
20shall report its analysis to the Public Pension Division of the 
21Department of Insurance Financial and Professional Regulation. 
22A new benefit increase created by a Public Act that does not 
23include the additional funding required under this subsection 
24is null and void. If the Public Pension Division determines 
25that the additional funding provided for a new benefit increase 
26under this subsection is or has become inadequate, it may so 
 
 
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1certify to the Governor and the State Comptroller and, in the 
2absence of corrective action by the General Assembly, the new 
3benefit increase shall expire at the end of the fiscal year in 
4which the certification is made.

5 (d) Every new benefit increase shall expire 5 years after 
6its effective date or on such earlier date as may be specified 
7in the language enacting the new benefit increase or provided 
8under subsection (c). This does not prevent the General 
9Assembly from extending or re-creating a new benefit increase 
10by law.
11 (e) Except as otherwise provided in the language creating 
12the new benefit increase, a new benefit increase that expires 
13under this Section continues to apply to persons who applied 
14and qualified for the affected benefit while the new benefit 
15increase was in effect and to the affected beneficiaries and 
16alternate payees of such persons, but does not apply to any 
17other person, including without limitation a person who 
18continues in service after the expiration date and did not 
19apply and qualify for the affected benefit while the new 
20benefit increase was in effect.

21(Source: P.A. 94-4, eff. 6-1-05.)



22 (40 ILCS 5/16-158)
 (from Ch. 108 1/2, par. 16-158)

23 (Text of Section WITHOUT the changes made by P.A. 98-599, 
24which has been held unconstitutional)

25 Sec. 16-158. Contributions by State and other employing 
 
 
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1units. 

2 (a) The State shall make contributions to the System by 
3means of
appropriations from the Common School Fund and other 
4State funds of amounts
which, together with other employer 
5contributions, employee contributions,
investment income, and 
6other income, will be sufficient to meet the cost of

7maintaining and administering the System on a 90% funded basis 
8in accordance
with actuarial recommendations.

9 The Board shall determine the amount of State contributions 
10required for
each fiscal year on the basis of the actuarial 
11tables and other assumptions
adopted by the Board and the 
12recommendations of the actuary, using the formula
in subsection 
13(b-3).

14 (a-1) Annually, on or before November 15 until November 15, 
152011, the Board shall certify to the
Governor the amount of the 
16required State contribution for the coming fiscal
year. The 
17certification under this subsection (a-1) shall include a copy 
18of the actuarial recommendations
upon which it is based and 
19shall specifically identify the System's projected State 
20normal cost for that fiscal year.

21 On or before May 1, 2004, the Board shall recalculate and 
22recertify to
the Governor the amount of the required State 
23contribution to the System for
State fiscal year 2005, taking 
24into account the amounts appropriated to and
received by the 
25System under subsection (d) of Section 7.2 of the General

26Obligation Bond Act.

 
 
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1 On or before July 1, 2005, the Board shall recalculate and 
2recertify
to the Governor the amount of the required State

3contribution to the System for State fiscal year 2006, taking 
4into account the changes in required State contributions made 
5by this amendatory Act of the 94th General Assembly.

6 On or before April 1, 2011, the Board shall recalculate and 
7recertify to the Governor the amount of the required State 
8contribution to the System for State fiscal year 2011, applying 
9the changes made by Public Act 96-889 to the System's assets 
10and liabilities as of June 30, 2009 as though Public Act 96-889 
11was approved on that date. 
12 (a-5) On or before November 1 of each year, beginning 
13November 1, 2012, the Board shall submit to the State Actuary, 
14the Governor, and the General Assembly a proposed certification 
15of the amount of the required State contribution to the System 
16for the next fiscal year, along with all of the actuarial 
17assumptions, calculations, and data upon which that proposed 
18certification is based. On or before January 1 of each year, 
19beginning January 1, 2013, the State Actuary shall issue a 
20preliminary report concerning the proposed certification and 
21identifying, if necessary, recommended changes in actuarial 
22assumptions that the Board must consider before finalizing its 
23certification of the required State contributions. On or before 
24January 15, 2013 and each January 15 thereafter, the Board 
25shall certify to the Governor and the General Assembly the 
26amount of the required State contribution for the next fiscal 
 
 
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1year. The Board's certification must note any deviations from 
2the State Actuary's recommended changes, the reason or reasons 
3for not following the State Actuary's recommended changes, and 
4the fiscal impact of not following the State Actuary's 
5recommended changes on the required State contribution. 
6 (a-10) By November 1, 2017, the Board shall recalculate and 
7recertify to the State Actuary, the Governor, and the General 
8Assembly the amount of the State contribution to the System for 
9State fiscal year 2018, taking into account the changes in 
10required State contributions made by this amendatory Act of the 
11100th General Assembly. The State Actuary shall review the 
12assumptions and valuations underlying the Board's revised 
13certification and issue a preliminary report concerning the 
14proposed recertification and identifying, if necessary, 
15recommended changes in actuarial assumptions that the Board 
16must consider before finalizing its certification of the 
17required State contributions. The Board's final certification 
18must note any deviations from the State Actuary's recommended 
19changes, the reason or reasons for not following the State 
20Actuary's recommended changes, and the fiscal impact of not 
21following the State Actuary's recommended changes on the 
22required State contribution. 
23 (b) Through State fiscal year 1995, the State contributions 
24shall be
paid to the System in accordance with Section 18-7 of 
25the School Code.

26 (b-1) Beginning in State fiscal year 1996, on the 15th day 
 
 
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1of each month,
or as soon thereafter as may be practicable, the 
2Board shall submit vouchers
for payment of State contributions 
3to the System, in a total monthly amount of
one-twelfth of the 
4required annual State contribution certified under
subsection 
5(a-1).
From the
effective date of this amendatory Act of the 
693rd General Assembly
through June 30, 2004, the Board shall 
7not submit vouchers for the
remainder of fiscal year 2004 in 
8excess of the fiscal year 2004
certified contribution amount 
9determined under this Section
after taking into consideration 
10the transfer to the System
under subsection (a) of Section 
116z-61 of the State Finance Act.
These vouchers shall be paid by 
12the State Comptroller and
Treasurer by warrants drawn on the 
13funds appropriated to the System for that
fiscal year.

14 If in any month the amount remaining unexpended from all 
15other appropriations
to the System for the applicable fiscal 
16year (including the appropriations to
the System under Section 
178.12 of the State Finance Act and Section 1 of the
State 
18Pension Funds Continuing Appropriation Act) is less than the 
19amount
lawfully vouchered under this subsection, the 
20difference shall be paid from the
Common School Fund under the 
21continuing appropriation authority provided in
Section 1.1 of 
22the State Pension Funds Continuing Appropriation Act.

23 (b-2) Allocations from the Common School Fund apportioned 
24to school
districts not coming under this System shall not be 
25diminished or affected by
the provisions of this Article.

26 (b-3) For State fiscal years 2012 through 2045, the minimum 
 
 
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1contribution
to the System to be made by the State for each 
2fiscal year shall be an amount
determined by the System to be 
3sufficient to bring the total assets of the
System up to 90% of 
4the total actuarial liabilities of the System by the end of

5State fiscal year 2045. In making these determinations, the 
6required State
contribution shall be calculated each year as a 
7level percentage of payroll
over the years remaining to and 
8including fiscal year 2045 and shall be
determined under the 
9projected unit credit actuarial cost method.

10 For each of State fiscal years 2018, 2019, and 2020, the 
11State shall make an additional contribution to the System equal 
12to 2% of the total payroll of each employee who is deemed to 
13have elected the benefits under Section 1-161 or who has made 
14the election under subsection (c) of Section 1-161. 
15 A change in an actuarial or investment assumption that 
16increases or
decreases the required State contribution and 
17first
applies in State fiscal year 2018 or thereafter shall be

18implemented in equal annual amounts over a 5-year period

19beginning in the State fiscal year in which the actuarial

20change first applies to the required State contribution.
21 A change in an actuarial or investment assumption that 
22increases or
decreases the required State contribution and 
23first
applied to the State contribution in fiscal year 2014, 
242015, 2016, or 2017 shall be
implemented:
25  (i) as already applied in State fiscal years before 
26 2018; and
 
 
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1  (ii) in the portion of the 5-year period beginning in 
2 the State fiscal year in which the actuarial
change first 
3 applied that occurs in State fiscal year 2018 or 
4 thereafter, by calculating the change in equal annual 
5 amounts over that 5-year period and then implementing it at 
6 the resulting annual rate in each of the remaining fiscal 
7 years in that 5-year period.
8 For State fiscal years 1996 through 2005, the State 
9contribution to the
System, as a percentage of the applicable 
10employee payroll, shall be increased
in equal annual increments 
11so that by State fiscal year 2011, the State is
contributing at 
12the rate required under this Section; except that in the

13following specified State fiscal years, the State contribution 
14to the System
shall not be less than the following indicated 
15percentages of the applicable
employee payroll, even if the 
16indicated percentage will produce a State
contribution in 
17excess of the amount otherwise required under this subsection

18and subsection (a), and notwithstanding any contrary 
19certification made under
subsection (a-1) before the effective 
20date of this amendatory Act of 1998:
10.02% in FY 1999;
10.77% 
21in FY 2000;
11.47% in FY 2001;
12.16% in FY 2002;
12.86% in FY 
222003; and
13.56% in FY 2004.

23 Notwithstanding any other provision of this Article, the 
24total required State
contribution for State fiscal year 2006 is 
25$534,627,700.

26 Notwithstanding any other provision of this Article, the 
 
 
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1total required State
contribution for State fiscal year 2007 is 
2$738,014,500.

3 For each of State fiscal years 2008 through 2009, the State 
4contribution to
the System, as a percentage of the applicable 
5employee payroll, shall be
increased in equal annual increments 
6from the required State contribution for State fiscal year 
72007, so that by State fiscal year 2011, the
State is 
8contributing at the rate otherwise required under this Section.

9 Notwithstanding any other provision of this Article, the 
10total required State contribution for State fiscal year 2010 is 
11$2,089,268,000 and shall be made from the proceeds of bonds 
12sold in fiscal year 2010 pursuant to Section 7.2 of the General 
13Obligation Bond Act, less (i) the pro rata share of bond sale 
14expenses determined by the System's share of total bond 
15proceeds, (ii) any amounts received from the Common School Fund 
16in fiscal year 2010, and (iii) any reduction in bond proceeds 
17due to the issuance of discounted bonds, if applicable. 
18 Notwithstanding any other provision of this Article, the

19total required State contribution for State fiscal year 2011 is

20the amount recertified by the System on or before April 1, 2011 
21pursuant to subsection (a-1) of this Section and shall be made 
22from the proceeds of bonds
sold in fiscal year 2011 pursuant to 
23Section 7.2 of the General
Obligation Bond Act, less (i) the 
24pro rata share of bond sale
expenses determined by the System's 
25share of total bond
proceeds, (ii) any amounts received from 
26the Common School Fund
in fiscal year 2011, and (iii) any 
 
 
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1reduction in bond proceeds
due to the issuance of discounted 
2bonds, if applicable. This amount shall include, in addition to 
3the amount certified by the System, an amount necessary to meet 
4employer contributions required by the State as an employer 
5under paragraph (e) of this Section, which may also be used by 
6the System for contributions required by paragraph (a) of 
7Section 16-127. 
8 Beginning in State fiscal year 2046, the minimum State 
9contribution for
each fiscal year shall be the amount needed to 
10maintain the total assets of
the System at 90% of the total 
11actuarial liabilities of the System.

12 Amounts received by the System pursuant to Section 25 of 
13the Budget Stabilization Act or Section 8.12 of the State 
14Finance Act in any fiscal year do not reduce and do not 
15constitute payment of any portion of the minimum State 
16contribution required under this Article in that fiscal year. 
17Such amounts shall not reduce, and shall not be included in the 
18calculation of, the required State contributions under this 
19Article in any future year until the System has reached a 
20funding ratio of at least 90%. A reference in this Article to 
21the "required State contribution" or any substantially similar 
22term does not include or apply to any amounts payable to the 
23System under Section 25 of the Budget Stabilization Act.
24 Notwithstanding any other provision of this Section, the 
25required State
contribution for State fiscal year 2005 and for 
26fiscal year 2008 and each fiscal year thereafter, as
calculated 
 
 
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1under this Section and
certified under subsection (a-1), shall 
2not exceed an amount equal to (i) the
amount of the required 
3State contribution that would have been calculated under
this 
4Section for that fiscal year if the System had not received any 
5payments
under subsection (d) of Section 7.2 of the General 
6Obligation Bond Act, minus
(ii) the portion of the State's 
7total debt service payments for that fiscal
year on the bonds 
8issued in fiscal year 2003 for the purposes of that Section 
97.2, as determined
and certified by the Comptroller, that is 
10the same as the System's portion of
the total moneys 
11distributed under subsection (d) of Section 7.2 of the General

12Obligation Bond Act. In determining this maximum for State 
13fiscal years 2008 through 2010, however, the amount referred to 
14in item (i) shall be increased, as a percentage of the 
15applicable employee payroll, in equal increments calculated 
16from the sum of the required State contribution for State 
17fiscal year 2007 plus the applicable portion of the State's 
18total debt service payments for fiscal year 2007 on the bonds 
19issued in fiscal year 2003 for the purposes of Section 7.2 of 
20the General
Obligation Bond Act, so that, by State fiscal year 
212011, the
State is contributing at the rate otherwise required 
22under this Section.

23 (b-4) Beginning in fiscal year 2018, each employer under 
24this Article shall pay to the System a required contribution 
25determined as a percentage of projected payroll and sufficient 
26to produce an annual amount equal to:
 
 
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1  (i) for each of fiscal years 2018, 2019, and 2020, the 
2 defined benefit normal cost of the defined benefit plan, 
3 less the employee contribution, for each employee of that 
4 employer who has elected or who is deemed to have elected 
5 the benefits under Section 1-161 or who has made the 
6 election under subsection (b) of Section 1-161; for fiscal 
7 year 2021 and each fiscal year thereafter, the defined 
8 benefit normal cost of the defined benefit plan, less the 
9 employee contribution, plus 2%, for each employee of that 
10 employer who has elected or who is deemed to have elected 
11 the benefits under Section 1-161 or who has made the 
12 election under subsection (b) of Section 1-161; plus
13  (ii) the amount required for that fiscal year to 
14 amortize any unfunded actuarial accrued liability 
15 associated with the present value of liabilities 
16 attributable to the employer's account under Section 
17 16-158.3, determined
as a level percentage of payroll over 
18 a 30-year rolling amortization period.
19 In determining contributions required under item (i) of 
20this subsection, the System shall determine an aggregate rate 
21for all employers, expressed as a percentage of projected 
22payroll. 
23 In determining the contributions required under item (ii) 
24of this subsection, the amount shall be computed by the System 
25on the basis of the actuarial assumptions and tables used in 
26the most recent actuarial valuation of the System that is 
 
 
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1available at the time of the computation. 
2 The contributions required under this subsection (b-4) 
3shall be paid by an employer concurrently with that employer's 
4payroll payment period. The State, as the actual employer of an 
5employee, shall make the required contributions under this 
6subsection. 
7 (c) Payment of the required State contributions and of all 
8pensions,
retirement annuities, death benefits, refunds, and 
9other benefits granted
under or assumed by this System, and all 
10expenses in connection with the
administration and operation 
11thereof, are obligations of the State.

12 If members are paid from special trust or federal funds 
13which are
administered by the employing unit, whether school 
14district or other
unit, the employing unit shall pay to the 
15System from such
funds the full accruing retirement costs based 
16upon that
service, which, beginning July 1, 2014, shall be at a 
17rate, expressed as a percentage of salary, equal to the total 
18minimum contribution
to the System to be made by the State for 
19that fiscal year, including both normal cost and unfunded 
20liability components, expressed as a percentage of payroll, as 
21determined by the System under subsection (b-3) of this 
22Section. Employer contributions, based on
salary paid to 
23members from federal funds, may be forwarded by the 
24distributing
agency of the State of Illinois to the System 
25prior to allocation, in an
amount determined in accordance with 
26guidelines established by such
agency and the System. Any 
 
 
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1contribution for fiscal year 2015 collected as a result of the 
2change made by this amendatory Act of the 98th General Assembly 
3shall be considered a State contribution under subsection (b-3) 
4of this Section. 

5 (d) Effective July 1, 1986, any employer of a teacher as 
6defined in
paragraph (8) of Section 16-106 shall pay the 
7employer's normal cost
of benefits based upon the teacher's 
8service, in addition to
employee contributions, as determined 
9by the System. Such employer
contributions shall be forwarded 
10monthly in accordance with guidelines
established by the 
11System.

12 However, with respect to benefits granted under Section 
1316-133.4 or
16-133.5 to a teacher as defined in paragraph (8) 
14of Section 16-106, the
employer's contribution shall be 12% 
15(rather than 20%) of the member's
highest annual salary rate 
16for each year of creditable service granted, and
the employer 
17shall also pay the required employee contribution on behalf of

18the teacher. For the purposes of Sections 16-133.4 and 
1916-133.5, a teacher
as defined in paragraph (8) of Section 
2016-106 who is serving in that capacity
while on leave of 
21absence from another employer under this Article shall not
be 
22considered an employee of the employer from which the teacher 
23is on leave.

24 (e) Beginning July 1, 1998, every employer of a teacher

25shall pay to the System an employer contribution computed as 
26follows:


 
 
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1  (1) Beginning July 1, 1998 through June 30, 1999, the 
2 employer
contribution shall be equal to 0.3% of each 
3 teacher's salary.


4  (2) Beginning July 1, 1999 and thereafter, the employer

5 contribution shall be equal to 0.58% of each teacher's 
6 salary.

7The school district or other employing unit may pay these 
8employer
contributions out of any source of funding available 
9for that purpose and
shall forward the contributions to the 
10System on the schedule established
for the payment of member 
11contributions.

12 These employer contributions are intended to offset a 
13portion of the cost
to the System of the increases in 
14retirement benefits resulting from this
amendatory Act of 1998.

15 Each employer of teachers is entitled to a credit against 
16the contributions
required under this subsection (e) with 
17respect to salaries paid to teachers
for the period January 1, 
182002 through June 30, 2003, equal to the amount paid
by that 
19employer under subsection (a-5) of Section 6.6 of the State 
20Employees
Group Insurance Act of 1971 with respect to salaries 
21paid to teachers for that
period.

22 The additional 1% employee contribution required under 
23Section 16-152 by
this amendatory Act of 1998 is the 
24responsibility of the teacher and not the
teacher's employer, 
25unless the employer agrees, through collective bargaining
or 
26otherwise, to make the contribution on behalf of the teacher.

 
 
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1 If an employer is required by a contract in effect on May 
21, 1998 between the
employer and an employee organization to 
3pay, on behalf of all its full-time
employees
covered by this 
4Article, all mandatory employee contributions required under

5this Article, then the employer shall be excused from paying 
6the employer
contribution required under this subsection (e) 
7for the balance of the term
of that contract. The employer and 
8the employee organization shall jointly
certify to the System 
9the existence of the contractual requirement, in such
form as 
10the System may prescribe. This exclusion shall cease upon the

11termination, extension, or renewal of the contract at any time 
12after May 1,
1998.

13 (f) If the amount of a teacher's salary for any school year 
14used to determine final average salary exceeds the member's 
15annual full-time salary rate with the same employer for the 
16previous school year by more than 6%, the teacher's employer 
17shall pay to the System, in addition to all other payments 
18required under this Section and in accordance with guidelines 
19established by the System, the present value of the increase in 
20benefits resulting from the portion of the increase in salary 
21that is in excess of 6%. This present value shall be computed 
22by the System on the basis of the actuarial assumptions and 
23tables used in the most recent actuarial valuation of the 
24System that is available at the time of the computation. If a 
25teacher's salary for the 2005-2006 school year is used to 
26determine final average salary under this subsection (f), then 
 
 
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1the changes made to this subsection (f) by Public Act 94-1057 
2shall apply in calculating whether the increase in his or her 
3salary is in excess of 6%. For the purposes of this Section, 
4change in employment under Section 10-21.12 of the School Code 
5on or after June 1, 2005 shall constitute a change in employer. 
6The System may require the employer to provide any pertinent 
7information or documentation.
The changes made to this 
8subsection (f) by this amendatory Act of the 94th General 
9Assembly apply without regard to whether the teacher was in 
10service on or after its effective date.

11 Whenever it determines that a payment is or may be required 
12under this subsection, the System shall calculate the amount of 
13the payment and bill the employer for that amount. The bill 
14shall specify the calculations used to determine the amount 
15due. If the employer disputes the amount of the bill, it may, 
16within 30 days after receipt of the bill, apply to the System 
17in writing for a recalculation. The application must specify in 
18detail the grounds of the dispute and, if the employer asserts 
19that the calculation is subject to subsection (g) or (h) of 
20this Section, must include an affidavit setting forth and 
21attesting to all facts within the employer's knowledge that are 
22pertinent to the applicability of that subsection. Upon 
23receiving a timely application for recalculation, the System 
24shall review the application and, if appropriate, recalculate 
25the amount due.


26 The employer contributions required under this subsection 
 
 
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1(f) may be paid in the form of a lump sum within 90 days after 
2receipt of the bill. If the employer contributions are not paid 
3within 90 days after receipt of the bill, then interest will be 
4charged at a rate equal to the System's annual actuarially 
5assumed rate of return on investment compounded annually from 
6the 91st day after receipt of the bill. Payments must be 
7concluded within 3 years after the employer's receipt of the 
8bill.

9 (g) This subsection (g) applies only to payments made or 
10salary increases given on or after June 1, 2005 but before July 
111, 2011. The changes made by Public Act 94-1057 shall not 
12require the System to refund any payments received before
July 
1331, 2006 (the effective date of Public Act 94-1057).
14 When assessing payment for any amount due under subsection 
15(f), the System shall exclude salary increases paid to teachers 
16under contracts or collective bargaining agreements entered 
17into, amended, or renewed before June 1, 2005.

18 When assessing payment for any amount due under subsection 
19(f), the System shall exclude salary increases paid to a 
20teacher at a time when the teacher is 10 or more years from 
21retirement eligibility under Section 16-132 or 16-133.2.

22 When assessing payment for any amount due under subsection 
23(f), the System shall exclude salary increases resulting from 
24overload work, including summer school, when the school 
25district has certified to the System, and the System has 
26approved the certification, that (i) the overload work is for 
 
 
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1the sole purpose of classroom instruction in excess of the 
2standard number of classes for a full-time teacher in a school 
3district during a school year and (ii) the salary increases are 
4equal to or less than the rate of pay for classroom instruction 
5computed on the teacher's current salary and work schedule.

6 When assessing payment for any amount due under subsection 
7(f), the System shall exclude a salary increase resulting from 
8a promotion (i) for which the employee is required to hold a 
9certificate or supervisory endorsement issued by the State 
10Teacher Certification Board that is a different certification 
11or supervisory endorsement than is required for the teacher's 
12previous position and (ii) to a position that has existed and 
13been filled by a member for no less than one complete academic 
14year and the salary increase from the promotion is an increase 
15that results in an amount no greater than the lesser of the 
16average salary paid for other similar positions in the district 
17requiring the same certification or the amount stipulated in 
18the collective bargaining agreement for a similar position 
19requiring the same certification.

20 When assessing payment for any amount due under subsection 
21(f), the System shall exclude any payment to the teacher from 
22the State of Illinois or the State Board of Education over 
23which the employer does not have discretion, notwithstanding 
24that the payment is included in the computation of final 
25average salary.

26 (h) When assessing payment for any amount due under 
 
 
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1subsection (f), the System shall exclude any salary increase 
2described in subsection (g) of this Section given on or after 
3July 1, 2011 but before July 1, 2014 under a contract or 
4collective bargaining agreement entered into, amended, or 
5renewed on or after June 1, 2005 but before July 1, 2011. 
6Notwithstanding any other provision of this Section, any 
7payments made or salary increases given after June 30, 2014 
8shall be used in assessing payment for any amount due under 
9subsection (f) of this Section.

10 (i) The System shall prepare a report and file copies of 
11the report with the Governor and the General Assembly by 
12January 1, 2007 that contains all of the following information:
13  (1) The number of recalculations required by the 
14 changes made to this Section by Public Act 94-1057 for each 
15 employer.
16  (2) The dollar amount by which each employer's 
17 contribution to the System was changed due to 
18 recalculations required by Public Act 94-1057.
19  (3) The total amount the System received from each 
20 employer as a result of the changes made to this Section by 
21 Public Act 94-4.
22  (4) The increase in the required State contribution 
23 resulting from the changes made to this Section by Public 
24 Act 94-1057.

25 (i-5) For school years beginning on or after July 1, 2017, 
26if the amount of a participant's salary for any school year, 
 
 
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1determined on a full-time equivalent basis, exceeds the amount 
2of the salary set for the Governor, the participant's employer 
3shall pay to the System, in addition to all other payments 
4required under this Section and in accordance with guidelines 
5established by the System, an amount determined by the System 
6to be equal to the employer normal cost, as established by the 
7System and expressed as a total percentage of payroll, 
8multiplied by the amount of salary in excess of the amount of 
9the salary set for the Governor. This amount shall be computed 
10by the System on the basis of the actuarial assumptions and 
11tables used in the most recent actuarial valuation of the 
12System that is available at the time of the computation. The 
13System may require the employer to provide any pertinent 
14information or documentation.
15 Whenever it determines that a payment is or may be required 
16under this subsection, the System shall calculate the amount of 
17the payment and bill the employer for that amount. The bill 
18shall specify the calculations used to determine the amount 
19due. If the employer disputes the amount of the bill, it may, 
20within 30 days after receipt of the bill, apply to the System 
21in writing for a recalculation. The application must specify in 
22detail the grounds of the dispute. Upon receiving a timely 
23application for recalculation, the System shall review the 
24application and, if appropriate, recalculate the amount due. 
25 The employer contributions required under this subsection 
26may be paid in the form of a lump sum within 90 days after 
 
 
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1receipt of the bill. If the employer contributions are not paid 
2within 90 days after receipt of the bill, then interest will be 
3charged at a rate equal to the System's annual actuarially 
4assumed rate of return on investment compounded annually from 
5the 91st day after receipt of the bill. Payments must be 
6concluded within 3 years after the employer's receipt of the 
7bill. 
8 (j) For purposes of determining the required State 
9contribution to the System, the value of the System's assets 
10shall be equal to the actuarial value of the System's assets, 
11which shall be calculated as follows:
12 As of June 30, 2008, the actuarial value of the System's 
13assets shall be equal to the market value of the assets as of 
14that date. In determining the actuarial value of the System's 
15assets for fiscal years after June 30, 2008, any actuarial 
16gains or losses from investment return incurred in a fiscal 
17year shall be recognized in equal annual amounts over the 
185-year period following that fiscal year. 
19 (k) For purposes of determining the required State 
20contribution to the system for a particular year, the actuarial 
21value of assets shall be assumed to earn a rate of return equal 
22to the system's actuarially assumed rate of return. 
23(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; 
2496-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-694, eff. 
256-18-12; 97-813, eff. 7-13-12; 98-674, eff. 6-30-14.)


 
 
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1 (40 ILCS 5/16-158.3 new)
2 Sec. 16-158.3. Individual employer accounts.
3 (a) The System shall create and maintain an individual 
4account for each employer for the purposes of determining 
5employer contributions under subsection (b-4) of Section 
616-158. Each employer's account shall be notionally charged 
7with the liabilities attributable to that employer and credited 
8with the assets attributable to that employer. 
9 (b) Beginning with fiscal year 2018, the System shall 
10assign notional liabilities to each employer's account, equal 
11to the amount of the employer contributions required to be made 
12by the employer pursuant to items (i) and (ii) of subsection 
13(b-4) of Section 16-158, plus any unfunded actuarial accrued 
14liability associated with the defined benefits attributable to 
15the employer's employees who first became members on or after 
16the implementation date and the employer's employees who made 
17the election under subsection (c-5) of Section 1-161.
18 (c) Beginning with fiscal year 2018, the System shall 
19assign notional assets to each employer's account equal to the 
20amounts of employer contributions made pursuant to items (i) 
21and (ii) of subsection (b-4) of Section 16-158.

22 (40 ILCS 5/16-203)
23 (Text of Section WITHOUT the changes made by P.A. 98-599, 
24which has been held unconstitutional)

25 Sec. 16-203. Application and expiration of new benefit 
 
 
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1increases.
2 (a) As used in this Section, "new benefit increase" means 
3an increase in the amount of any benefit provided under this 
4Article, or an expansion of the conditions of eligibility for 
5any benefit under this Article, that results from an amendment 
6to this Code that takes effect after June 1, 2005 (the 
7effective date of Public Act 94-4). "New benefit increase", 
8however, does not include any benefit increase resulting from 
9the changes made to Article 1 or this Article by Public Act 
1095-910 or this amendatory Act of the 100th General Assembly 
11this amendatory Act of the 95th General Assembly.
12 (b) Notwithstanding any other provision of this Code or any 
13subsequent amendment to this Code, every new benefit increase 
14is subject to this Section and shall be deemed to be granted 
15only in conformance with and contingent upon compliance with 
16the provisions of this Section.

17 (c) The Public Act enacting a new benefit increase must 
18identify and provide for payment to the System of additional 
19funding at least sufficient to fund the resulting annual 
20increase in cost to the System as it accrues.
21 Every new benefit increase is contingent upon the General 
22Assembly providing the additional funding required under this 
23subsection. The Commission on Government Forecasting and 
24Accountability shall analyze whether adequate additional 
25funding has been provided for the new benefit increase and 
26shall report its analysis to the Public Pension Division of the 
 
 
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1Department of Insurance Financial and Professional Regulation. 
2A new benefit increase created by a Public Act that does not 
3include the additional funding required under this subsection 
4is null and void. If the Public Pension Division determines 
5that the additional funding provided for a new benefit increase 
6under this subsection is or has become inadequate, it may so 
7certify to the Governor and the State Comptroller and, in the 
8absence of corrective action by the General Assembly, the new 
9benefit increase shall expire at the end of the fiscal year in 
10which the certification is made.

11 (d) Every new benefit increase shall expire 5 years after 
12its effective date or on such earlier date as may be specified 
13in the language enacting the new benefit increase or provided 
14under subsection (c). This does not prevent the General 
15Assembly from extending or re-creating a new benefit increase 
16by law.
17 (e) Except as otherwise provided in the language creating 
18the new benefit increase, a new benefit increase that expires 
19under this Section continues to apply to persons who applied 
20and qualified for the affected benefit while the new benefit 
21increase was in effect and to the affected beneficiaries and 
22alternate payees of such persons, but does not apply to any 
23other person, including without limitation a person who 
24continues in service after the expiration date and did not 
25apply and qualify for the affected benefit while the new 
26benefit increase was in effect.

 
 
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1(Source: P.A. 94-4, eff. 6-1-05; 95-910, eff. 8-26-08.)




2 (40 ILCS 5/18-131) (from Ch. 108 1/2, par. 18-131)


3 Sec. 18-131. Financing; employer contributions. 

4 (a) The State of Illinois shall make contributions to this 
5System by
appropriations of the amounts which, together with 
6the contributions of
participants, net earnings on 
7investments, and other income, will meet the
costs of 
8maintaining and administering this System on a 90% funded basis 
9in
accordance with actuarial recommendations.

10 (b) The Board shall determine the amount of State 
11contributions
required for each fiscal year on the basis of the 
12actuarial tables and other
assumptions adopted by the Board and 
13the prescribed rate of interest, using
the formula in 
14subsection (c).

15 (c) For State fiscal years 2012 through 2045, the minimum 
16contribution
to the System to be made by the State for each 
17fiscal year shall be an amount
determined by the System to be 
18sufficient to bring the total assets of the
System up to 90% of 
19the total actuarial liabilities of the System by the end of

20State fiscal year 2045. In making these determinations, the 
21required State
contribution shall be calculated each year as a 
22level percentage of payroll
over the years remaining to and 
23including fiscal year 2045 and shall be
determined under the 
24projected unit credit actuarial cost method.

25 A change in an actuarial or investment assumption that 
 
 
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1increases or
decreases the required State contribution and 
2first
applies in State fiscal year 2018 or thereafter shall be

3implemented in equal annual amounts over a 5-year period

4beginning in the State fiscal year in which the actuarial

5change first applies to the required State contribution.
6 A change in an actuarial or investment assumption that 
7increases or
decreases the required State contribution and 
8first
applied to the State contribution in fiscal year 2014, 
92015, 2016, or 2017 shall be
implemented:
10  (i) as already applied in State fiscal years before 
11 2018; and
12  (ii) in the portion of the 5-year period beginning in 
13 the State fiscal year in which the actuarial
change first 
14 applied that occurs in State fiscal year 2018 or 
15 thereafter, by calculating the change in equal annual 
16 amounts over that 5-year period and then implementing it at 
17 the resulting annual rate in each of the remaining fiscal 
18 years in that 5-year period.
19 For State fiscal years 1996 through 2005, the State 
20contribution to
the System, as a percentage of the applicable 
21employee payroll, shall be
increased in equal annual increments 
22so that by State fiscal year 2011, the
State is contributing at 
23the rate required under this Section.

24 Notwithstanding any other provision of this Article, the 
25total required State
contribution for State fiscal year 2006 is 
26$29,189,400.

 
 
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1 Notwithstanding any other provision of this Article, the 
2total required State
contribution for State fiscal year 2007 is 
3$35,236,800.

4 For each of State fiscal years 2008 through 2009, the State 
5contribution to
the System, as a percentage of the applicable 
6employee payroll, shall be
increased in equal annual increments 
7from the required State contribution for State fiscal year 
82007, so that by State fiscal year 2011, the
State is 
9contributing at the rate otherwise required under this Section.

10 Notwithstanding any other provision of this Article, the 
11total required State contribution for State fiscal year 2010 is 
12$78,832,000 and shall be made from the proceeds of bonds sold 
13in fiscal year 2010 pursuant to Section 7.2 of the General 
14Obligation Bond Act, less (i) the pro rata share of bond sale 
15expenses determined by the System's share of total bond 
16proceeds, (ii) any amounts received from the General Revenue 
17Fund in fiscal year 2010, and (iii) any reduction in bond 
18proceeds due to the issuance of discounted bonds, if 
19applicable. 
20 Notwithstanding any other provision of this Article, the 
21total required State contribution for State fiscal year 2011 is

22the amount recertified by the System on or before April 1, 2011 
23pursuant to Section 18-140 and shall be made from the proceeds 
24of bonds sold
in fiscal year 2011 pursuant to Section 7.2 of 
25the General
Obligation Bond Act, less (i) the pro rata share of 
26bond sale
expenses determined by the System's share of total 
 
 
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1bond
proceeds, (ii) any amounts received from the General 
2Revenue
Fund in fiscal year 2011, and (iii) any reduction in 
3bond
proceeds due to the issuance of discounted bonds, if

4applicable. 
5 Beginning in State fiscal year 2046, the minimum State 
6contribution for
each fiscal year shall be the amount needed to 
7maintain the total assets of
the System at 90% of the total 
8actuarial liabilities of the System.

9 Amounts received by the System pursuant to Section 25 of 
10the Budget Stabilization Act or Section 8.12 of the State 
11Finance Act in any fiscal year do not reduce and do not 
12constitute payment of any portion of the minimum State 
13contribution required under this Article in that fiscal year. 
14Such amounts shall not reduce, and shall not be included in the 
15calculation of, the required State contributions under this 
16Article in any future year until the System has reached a 
17funding ratio of at least 90%. A reference in this Article to 
18the "required State contribution" or any substantially similar 
19term does not include or apply to any amounts payable to the 
20System under Section 25 of the Budget Stabilization Act.

21 Notwithstanding any other provision of this Section, the 
22required State
contribution for State fiscal year 2005 and for 
23fiscal year 2008 and each fiscal year thereafter, as
calculated 
24under this Section and
certified under Section 18-140, shall 
25not exceed an amount equal to (i) the
amount of the required 
26State contribution that would have been calculated under
this 
 
 
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1Section for that fiscal year if the System had not received any 
2payments
under subsection (d) of Section 7.2 of the General 
3Obligation Bond Act, minus
(ii) the portion of the State's 
4total debt service payments for that fiscal
year on the bonds 
5issued in fiscal year 2003 for the purposes of that Section 
67.2, as determined
and certified by the Comptroller, that is 
7the same as the System's portion of
the total moneys 
8distributed under subsection (d) of Section 7.2 of the General

9Obligation Bond Act. In determining this maximum for State 
10fiscal years 2008 through 2010, however, the amount referred to 
11in item (i) shall be increased, as a percentage of the 
12applicable employee payroll, in equal increments calculated 
13from the sum of the required State contribution for State 
14fiscal year 2007 plus the applicable portion of the State's 
15total debt service payments for fiscal year 2007 on the bonds 
16issued in fiscal year 2003 for the purposes of Section 7.2 of 
17the General
Obligation Bond Act, so that, by State fiscal year 
182011, the
State is contributing at the rate otherwise required 
19under this Section.

20 (d) For purposes of determining the required State 
21contribution to the System, the value of the System's assets 
22shall be equal to the actuarial value of the System's assets, 
23which shall be calculated as follows:
24 As of June 30, 2008, the actuarial value of the System's 
25assets shall be equal to the market value of the assets as of 
26that date. In determining the actuarial value of the System's 
 
 
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1assets for fiscal years after June 30, 2008, any actuarial 
2gains or losses from investment return incurred in a fiscal 
3year shall be recognized in equal annual amounts over the 
45-year period following that fiscal year. 
5 (e) For purposes of determining the required State 
6contribution to the system for a particular year, the actuarial 
7value of assets shall be assumed to earn a rate of return equal 
8to the system's actuarially assumed rate of return. 
9(Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11; 
1096-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-813, eff. 
117-13-12.)





12 (40 ILCS 5/18-140)
 (from Ch. 108 1/2, par. 18-140)


13 Sec. 18-140. To certify required State contributions and 
14submit vouchers. 

15 (a) The Board shall certify to the Governor, on or before 
16November 15 of
each year until November 15, 2011, the amount of 
17the required State contribution to the System for the
following 
18fiscal year and shall specifically identify the System's 
19projected State normal cost for that fiscal year. The 
20certification shall include a copy of the actuarial

21recommendations upon which it is based and shall specifically 
22identify the System's projected State normal cost for that 
23fiscal year.

24 On or before November 1 of each year, beginning November 1, 
252012, the Board shall submit to the State Actuary, the 
 
 
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1Governor, and the General Assembly a proposed certification of 
2the amount of the required State contribution to the System for 
3the next fiscal year, along with all of the actuarial 
4assumptions, calculations, and data upon which that proposed 
5certification is based. On or before January 1 of each year 
6beginning January 1, 2013, the State Actuary shall issue a 
7preliminary report concerning the proposed certification and 
8identifying, if necessary, recommended changes in actuarial 
9assumptions that the Board must consider before finalizing its 
10certification of the required State contributions. On or before 
11January 15, 2013 and every January 15 thereafter, the Board 
12shall certify to the Governor and the General Assembly the 
13amount of the required State contribution for the next fiscal 
14year. The Board's certification must note any deviations from 
15the State Actuary's recommended changes, the reason or reasons 
16for not following the State Actuary's recommended changes, and 
17the fiscal impact of not following the State Actuary's 
18recommended changes on the required State contribution. 
19 On or before May 1, 2004, the Board shall recalculate and 
20recertify to
the Governor the amount of the required State 
21contribution to the System for
State fiscal year 2005, taking 
22into account the amounts appropriated to and
received by the 
23System under subsection (d) of Section 7.2 of the General

24Obligation Bond Act.

25 On or before July 1, 2005, the Board shall recalculate and 
26recertify
to the Governor the amount of the required State

 
 
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1contribution to the System for State fiscal year 2006, taking 
2into account the changes in required State contributions made 
3by this amendatory Act of the 94th General Assembly.

4 On or before April 1, 2011, the Board shall recalculate and 
5recertify to the Governor the amount of the required State 
6contribution to the System for State fiscal year 2011, applying 
7the changes made by Public Act 96-889 to the System's assets 
8and liabilities as of June 30, 2009 as though Public Act 96-889 
9was approved on that date. 
10 By November 1, 2017, the Board shall recalculate and 
11recertify to the State Actuary, the Governor, and the General 
12Assembly the amount of the State contribution to the System for 
13State fiscal year 2018, taking into account the changes in 
14required State contributions made by this amendatory Act of the 
15100th General Assembly. The State Actuary shall review the 
16assumptions and valuations underlying the Board's revised 
17certification and issue a preliminary report concerning the 
18proposed recertification and identifying, if necessary, 
19recommended changes in actuarial assumptions that the Board 
20must consider before finalizing its certification of the 
21required State contributions. The Board's final certification 
22must note any deviations from the State Actuary's recommended 
23changes, the reason or reasons for not following the State 
24Actuary's recommended changes, and the fiscal impact of not 
25following the State Actuary's recommended changes on the 
26required State contribution. 
 
 
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1 (b) Beginning in State fiscal year 1996, on or as soon as 
2possible after
the 15th day of each month the Board shall 
3submit vouchers for payment of State
contributions to the 
4System, in a total monthly amount of one-twelfth of the

5required annual State contribution certified under subsection 
6(a).
From the effective date of this amendatory Act
of the 93rd 
7General Assembly through June 30, 2004, the Board shall not

8submit vouchers for the remainder of fiscal year 2004 in excess 
9of the
fiscal year 2004 certified contribution amount 
10determined
under this Section after taking into consideration 
11the transfer to the
System under subsection (c) of Section 
126z-61 of the State Finance Act.
These
vouchers shall be paid by 
13the State Comptroller and Treasurer by warrants drawn
on the 
14funds appropriated to the System for that fiscal year.

15 If in any month the amount remaining unexpended from all 
16other
appropriations to the System for the applicable fiscal 
17year (including the
appropriations to the System under Section 
188.12 of the State Finance Act and
Section 1 of the State 
19Pension Funds Continuing Appropriation Act) is less than
the 
20amount lawfully vouchered under this Section, the difference 
21shall be paid
from the General Revenue Fund under the 
22continuing appropriation authority
provided in Section 1.1 of 
23the State Pension Funds Continuing Appropriation
Act.

24(Source: P.A. 96-1497, eff. 1-14-11; 96-1511, eff. 1-27-11; 
2597-694, eff. 6-18-12.)


 
 
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1 (40 ILCS 5/2-165 rep.)
2 (40 ILCS 5/2-166 rep.)
3 (40 ILCS 5/14-155 rep.)
4 (40 ILCS 5/14-156 rep.)
5 (40 ILCS 5/15-200 rep.)
6 (40 ILCS 5/15-201 rep.)
7 (40 ILCS 5/16-205 rep.)
8 (40 ILCS 5/16-206 rep.)
9 Section 10-11. The Illinois Pension Code is amended by 
10repealing Sections 2-165, 2-166, 14-155, 14-156, 15-200, 
1115-201, 16-205, and 16-206.

12 Section 10-15. The State Pension Funds Continuing 
13Appropriation Act is amended by changing Section 1.2 as 
14follows:



15 (40 ILCS 15/1.2)


16 Sec. 1.2. Appropriations for the State Employees' 
17Retirement System. 

18 (a) From each fund from which an amount is appropriated for 
19personal
services to a department or other employer under 
20Article 14 of the Illinois
Pension Code, there is hereby 
21appropriated to that department or other
employer, on a 
22continuing annual basis for each State fiscal year, an

23additional amount equal to the amount, if any, by which (1) an 
24amount equal
to the percentage of the personal services line 
 
 
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1item for that department or
employer from that fund for that 
2fiscal year that the Board of Trustees of
the State Employees' 
3Retirement System of Illinois has certified under Section

414-135.08 of the Illinois Pension Code to be necessary to meet 
5the State's
obligation under Section 14-131 of the Illinois 
6Pension Code for that fiscal
year, exceeds (2) the amounts 
7otherwise appropriated to that department or
employer from that 
8fund for State contributions to the State Employees'
Retirement 
9System for that fiscal year.
From the effective
date of this 
10amendatory Act of the 93rd General Assembly
through the final 
11payment from a department or employer's
personal services line 
12item for fiscal year 2004, payments to
the State Employees' 
13Retirement System that otherwise would
have been made under 
14this subsection (a) shall be governed by
the provisions in 
15subsection (a-1).

16 (a-1) If a Fiscal Year 2004 Shortfall is certified under 
17subsection (f) of
Section 14-131 of the Illinois Pension Code, 
18there is hereby appropriated
to the State Employees' Retirement 
19System of Illinois on a
continuing basis from the General 
20Revenue Fund an additional
aggregate amount equal to the Fiscal 
21Year 2004 Shortfall.

22 (a-2) If a Fiscal Year 2010 Shortfall is certified under 
23subsection (i) of Section 14-131 of the Illinois Pension Code, 
24there is hereby appropriated to the State Employees' Retirement 
25System of Illinois on a continuing basis from the General 
26Revenue Fund an additional aggregate amount equal to the Fiscal 
 
 
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1Year 2010 Shortfall. 
2 (a-3) If a Fiscal Year 2016 Shortfall is certified under 
3subsection (k) of Section 14-131 of the Illinois Pension Code, 
4there is hereby appropriated to the State Employees' Retirement 
5System of Illinois on a continuing basis from the General 
6Revenue Fund an additional aggregate amount equal to the Fiscal 
7Year 2016 Shortfall. 
8 (a-4) If a Prior Fiscal Year Shortfall is certified under 
9subsection (k) of Section 14-131 of the Illinois Pension Code, 
10there is hereby appropriated to the State Employees' Retirement 
11System of Illinois on a continuing basis from the General 
12Revenue Fund an additional aggregate amount equal to the Fiscal 
13Year 2017 Shortfall. 
14 (b) The continuing appropriations provided for by this 
15Section shall first
be available in State fiscal year 1996.

16 (c) Beginning in Fiscal Year 2005, any continuing 
17appropriation under this Section arising out of an 
18appropriation for personal services from the Road Fund to the 
19Department of State Police or the Secretary of State shall be 
20payable from the General Revenue Fund rather than the Road 
21Fund.

22 (d) For State fiscal year 2010 only, a continuing 
23appropriation is provided to the State Employees' Retirement 
24System equal to the amount certified by the System on or before 
25December 31, 2008, less the gross proceeds of the bonds sold in 
26fiscal year 2010 under the authorization contained in 
 
 
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1subsection (a) of Section 7.2 of the General Obligation Bond 
2Act. 
3 (e) For State fiscal year 2011 only, the continuing 
4appropriation under this Section provided to the State 
5Employees' Retirement System is limited to an amount equal to 
6the amount certified by the System on or before December 31, 
72009, less any amounts received pursuant to subsection (a-3) of 
8Section 14.1 of the State Finance Act. 
9 (f) For State fiscal year 2011 only, a continuing

10appropriation is provided to the State Employees' Retirement

11System equal to the amount certified by the System on or before

12April 1, 2011, less the gross proceeds of the bonds sold in

13fiscal year 2011 under the authorization contained in

14subsection (a) of Section 7.2 of the General Obligation Bond

15Act. 
16(Source: P.A. 98-674, eff. 6-30-14; 99-523, eff. 6-30-16.)


17 Section 10-20. The Uniform Disposition of Unclaimed 
18Property Act is amended by changing Section 18 as follows:




19 (765 ILCS 1025/18) (from Ch. 141, par. 118)



20 Sec. 18. Deposit of funds received under the Act. 

21 (a) The State Treasurer shall retain all funds received 
22under this Act,
including the proceeds from
the sale of 
23abandoned property under Section 17, in a trust fund known as 
24the Unclaimed Property Trust Fund. The State Treasurer may 
 
 
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1deposit any amount in the Unclaimed Property Trust Fund into 
2the State Pensions Fund during the fiscal year at his or her 
3discretion; however, he or she shall,
on April 15 and October 
415 of each year, deposit any amount in the Unclaimed Property 
5Trust Fund
exceeding $2,500,000 into the State Pensions Fund. 
6If on either April 15 or October 15, the State Treasurer 
7determines that a balance of $2,500,000 is insufficient for the 
8prompt payment of unclaimed property claims authorized under 
9this Act, the Treasurer may retain more than $2,500,000 in the 
10Unclaimed Property Trust Fund in order to ensure the prompt 
11payment of claims. Beginning in State fiscal year 2019 2018, 
12all amounts that are deposited into the State Pensions Fund 
13from the Unclaimed Property Trust Fund shall be apportioned to 
14the designated retirement systems as provided in subsection 
15(c-6) of Section 8.12 of the State Finance Act to reduce their 
16actuarial reserve deficiencies. He or she shall make prompt 
17payment of claims he or she
duly allows as provided for in this 
18Act for the Unclaimed Property Trust Fund.
Before making the 
19deposit the State Treasurer
shall record the name and last 
20known address of each person appearing from the
holders' 
21reports to be entitled to the abandoned property. The record 
22shall be
available for public inspection during reasonable 
23business
hours.

24 (b) Before making any deposit to the credit of the State 
25Pensions Fund,
the State Treasurer may deduct: (1) any costs in 
26connection with sale of
abandoned property, (2) any costs of 
 
 
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1mailing and publication in connection with
any abandoned 
2property, and (3) any costs in connection with the maintenance 
3of
records or disposition of claims made pursuant to this Act. 
4The State
Treasurer shall semiannually file an itemized report 
5of all such expenses with
the Legislative Audit Commission.

6(Source: P.A. 98-19, eff. 6-10-13; 98-24, eff. 6-19-13; 98-674, 
7eff. 6-30-14; 98-756, eff. 7-16-14; 99-8, eff. 7-9-15; 99-523, 
8eff. 6-30-16.)


9
ARTICLE 15.  PENSION CODE: ARTICLES 8 & 11


10 Section 15-5. The Illinois Pension Code is amended by 
11changing Sections 8-113, 8-173, 8-174, 8-243.2, 8-244, 
128-244.1, 8-251, 11-169, 11-170, 11-223.1, and 11-230 and by 
13adding Sections 8-228.5, 11-125.9, and 11-197.7 as follows:




14 (40 ILCS 5/8-113) (from Ch. 108 1/2, par. 8-113)



15 Sec. 8-113. Municipal employee, employee, contributor, or 
16participant. "Municipal employee", "employee", "contributor", 
17or "participant":

18 (a) Any employee of an employer employed in the classified 
19civil service
thereof other than by temporary appointment or in 
20a position excluded or exempt
from the classified service by 
21the Civil Service Act, or in the case of a city
operating under 
22a personnel ordinance, any employee of an employer employed in

23the classified or career service under the provisions of a 
 
 
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1personnel ordinance,
other than in a provisional or exempt 
2position as specified in such ordinance
or in rules and 
3regulations formulated thereunder.

4 (b) Any employee in the service of an employer before the 
5Civil
Service Act came in effect for the employer.

6 (c) Any person employed by the board.

7 (d) Any person employed after December 31, 1949, but prior 
8to January
1, 1984, in the service of the employer by temporary 
9appointment or in
a position exempt from the classified service 
10as set forth in the Civil
Service Act, or in a provisional or 
11exempt position as specified in the
personnel ordinance, who 
12meets the following qualifications:


13  (1) has rendered service during not less than 12 
14 calendar months to
an employer as an employee, officer, or 
15 official, 4 months of which must
have been consecutive full 
16 normal working months of service rendered
immediately 
17 prior to filing application to be included; and


18  (2) files written application with the board, while in 
19 the service,
to be included hereunder.

20 (e) After December 31, 1949, any alderman or other officer 
21or
official of the employer, who files, while in office, 
22written
application with the board to be included hereunder.

23 (f) Beginning January 1, 1984, any person employed by an 
24employer other
than the Chicago Housing Authority
or the Public 
25Building Commission of the city, whether or not such person
is 
26serving by temporary appointment or in a position exempt from 
 
 
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1the classified
service as set forth in the Civil Service Act, 
2or in a provisional or exempt
position as specified in the 
3personnel ordinance, provided that such person is
neither (1) 
4an alderman or other officer or official of the employer, nor 
5(2)
participating, on the basis of such employment, in any 
6other pension fund or
retirement system established under this 
7Act.

8 (g) After December 31, 1959, any person employed in the law

9department of the city, or municipal court or Board of Election

10Commissioners of the city, who was a contributor and 
11participant, on
December 31, 1959, in the annuity and benefit 
12fund in operation in the
city on said date, by virtue of the 
13Court and Law Department Employees'
Annuity Act or the Board of 
14Election Commissioners Employees' Annuity
Act.

15 After December 31, 1959, the foregoing definition includes 
16any other
person employed or to be employed in the law 
17department, or municipal
court (other than as a judge), or 
18Board of Election Commissioners (if
his salary is provided by 
19appropriation of the city council of the city
and his salary 
20paid by the city) -- subject, however, in the case of such

21persons not participants on December 31, 1959, to compliance 
22with the
same qualifications and restrictions otherwise set 
23forth in this Section
and made generally applicable to 
24employees or officers of the city
concerning eligibility for 
25participation or membership.

26 Notwithstanding any other provision in this Section, any 
 
 
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1person who first becomes employed in the law department of the 
2city on or after the effective date of this amendatory Act of 
3the 100th General Assembly shall be included within the 
4foregoing definition, effective upon the date the person first 
5becomes so employed, regardless of the nature of the 
6appointment the person holds under the provisions of a 
7personnel ordinance. 
8 (h) After December 31, 1965, any person employed in the 
9public
library of the city -- and any other person -- who was a 
10contributor and
participant, on December 31, 1965, in the 
11pension fund in operation in
the city on said date, by virtue 
12of the Public Library Employees'
Pension Act.

13 (i) After December 31, 1968, any person employed in the 
14house of
correction of the city, who was a contributor and 
15participant, on
December 31, 1968, in the pension fund in 
16operation in the city on said
date, by virtue of the House of 
17Correction Employees' Pension Act.

18 (j) Any person employed full-time on or after the effective 
19date of this
amendatory Act of the 92nd General Assembly by the 
20Chicago Housing Authority
who has elected to participate in 
21this Fund as provided in subsection (a) of
Section 8-230.9.

22 (k) Any person employed full-time by the Public Building 
23Commission of
the city who has elected to participate in this 
24Fund as provided in subsection
(d) of Section 8-230.7.

25(Source: P.A. 92-599, eff. 6-28-02.)





 
 
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1 (40 ILCS 5/8-173) (from Ch. 108 1/2, par. 8-173)



2 (Text of Section WITHOUT the changes made by P.A. 98-641, 
3which has been held unconstitutional)
4 Sec. 8-173. Financing; tax levy. 

5 (a) Except as provided in subsection (f) of this Section, 
6the city council
of the city shall levy a tax annually upon all 
7taxable property in the city at
a rate that will produce a sum 
8which, when added to the amounts deducted from
the salaries of 
9the employees or otherwise contributed by them and the
amounts 
10deposited under subsection (f), will be sufficient for the

11requirements of this Article, but which when extended will 
12produce an amount
not to exceed the greater of the following: 
13(a) the sum obtained by the levy
of a tax of .1093% of the 
14value, as equalized or assessed by the Department
of Revenue, 
15of all taxable property within such city, or (b) the sum of

16$12,000,000.
However any city in which a Fund has been 
17established and in operation
under this Article for more than 3 
18years prior to 1970 shall
levy for the year 1970 a tax at a rate 
19on the dollar of assessed
valuation of all taxable property 
20that will produce, when extended, an
amount not to exceed 1.2 
21times the total amount of contributions made by
employees to 
22the Fund for annuity purposes in the calendar year 1968,
and, 
23for the year 1971 and 1972 such levy that will produce, when

24extended, an amount not to exceed 1.3 times the total amount of

25contributions made by employees to the Fund for annuity

26purposes in the calendar years 1969 and 1970, respectively; and 
 
 
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1for the
year 1973 an amount not to exceed 1.365 times such 
2total amount of
contributions made by employees for annuity 
3purposes in the calendar
year 1971; and for the year 1974 an 
4amount not to exceed 1.430 times
such total amount of 
5contributions made by employees for annuity
purposes in the 
6calendar year 1972; and for the year 1975 an amount not
to 
7exceed 1.495 times such total amount of contributions made by

8employees for annuity purposes in the calendar year 1973; and 
9for the year 1976
an amount not to exceed 1.560 times such 
10total amount of contributions made by
employees for annuity 
11purposes in the calendar year 1974; and for the year 1977
an 
12amount not to exceed 1.625 times such total amount of 
13contributions made by
employees for annuity purposes in the 
14calendar year 1975; and for the year 1978
and each year 
15thereafter through levy year 2016, such levy as will produce, 
16when
extended, an amount not to exceed the total amount of

17contributions made by or on behalf of employees to the Fund for 
18annuity
purposes in the calendar year 2 years prior to the year 
19for which the annual
applicable tax is levied, multiplied by 
201.690 for the years 1978 through 1998
and by 1.250 for the year 
211999 and for each year thereafter through levy year 2016. 
22Beginning in levy year 2017, and in each year thereafter, the 
23levy shall not exceed the amount of the city's total required 
24contribution to the Fund for the next payment year, as 
25determined under subsection (a-5). For the purposes of this 
26Section, the payment year is the year immediately following the 
 
 
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1levy year.

2 The tax shall be levied and collected in like manner with 
3the general
taxes of the city, and shall be exclusive of and in 
4addition to the
amount of tax the city is now or may hereafter 
5be authorized to levy for
general purposes under any laws which 
6may limit the amount of tax which
the city may levy for general 
7purposes. The county clerk of the county
in which the city is 
8located, in reducing tax levies under the
provisions of any Act 
9concerning the levy and extension of taxes, shall
not consider 
10the tax herein provided for as a part of the general tax
levy 
11for city purposes, and shall not include the same within any

12limitation of the percent of the assessed valuation upon which 
13taxes are
required to be extended for such city.

14 Revenues derived from such tax shall be paid to the city 
15treasurer of
the city as collected and held by the city 
16treasurer him for the benefit of the fund.

17 If the payments on account of taxes are insufficient during 
18any year
to meet the requirements of this Article, the city may 
19issue tax
anticipation warrants against the current tax levy.

20 The city may continue to use other lawfully available funds 
21in lieu of all or part of the levy, as provided under 
22subsection (f) of this Section.
23 (a-5) (1) Beginning in payment year 2018, the city's 
24required annual contribution to the Fund for payment years 2018 
25through 2022 shall be: for 2018, $266,000,000; for 2019, 
26$344,000,000; for 2020, $421,000,000; for 2021, $499,000,000; 
 
 
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1and for 2022, $576,000,000.
2 (2) For payment years 2023 through 2058, the city's 
3required annual contribution to the Fund shall be the amount 
4determined by the Fund to be equal to the sum of (i) the city's 
5portion of the projected normal cost for that fiscal year, plus 
6(ii) an amount determined on a level percentage of applicable 
7employee payroll basis (reflecting any limits on individual 
8participants' pay that apply for benefit and contribution 
9purposes under this plan) that is sufficient to bring the total 
10actuarial assets of the Fund up to 90% of the total actuarial 
11liabilities of the Fund by the end of 2058.
12 (3) For payment years after 2058, the city's required 
13annual contribution to
the Fund shall be equal to the amount, 
14if any, needed to bring the total actuarial assets of the Fund 
15up to 90% of the total actuarial liabilities of the Fund as of 
16the end of the year. In making the determinations under 
17paragraphs (2) and (3) of this subsection, the actuarial 
18calculations shall be determined under the entry age normal 
19actuarial cost method, and any actuarial gains or losses from 
20investment return incurred in a fiscal year shall be recognized 
21in equal annual amounts over the 5-year period following the 
22fiscal year.
23 To the extent that the city's contribution for any of the 
24payment years referenced in this subsection is made with 
25property taxes, those property taxes shall be levied, 
26collected, and paid to the Fund in a like manner with the 
 
 
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1general taxes of the city.
2 (a-10) If the city fails to transmit to the Fund 
3contributions required of it under this Article by December 31 
4of the year in which such contributions are due, the Fund may, 
5after giving notice to the city, certify to the State 
6Comptroller the amounts of the delinquent payments, and the 
7Comptroller must, beginning in payment year 2018, deduct and 
8deposit into the Fund the certified amounts or a portion of 
9those amounts from the following proportions of grants of State 
10funds to the city: 
11  (1) in payment year 2018, one-third of the total amount 
12 of any grants of State funds to the city; 
13  (2) in payment year 2019, two-thirds of the total 
14 amount of any grants of State funds to the city; and 
15  (3) in payment year 2020 and each payment year 
16 thereafter, the total amount of any grants of State funds 
17 to the city. 
18 The State Comptroller may not deduct from any grants of 
19State funds to the city more than the amount of delinquent 
20payments certified to the State Comptroller by the Fund. 
21 (b) On or before July 1, 2017, and each July 1 thereafter 
22January 10, annually, the board shall certify to notify the

23city council the annual amounts required under of the 
24requirements of this Article, for which that the tax herein

25provided shall be levied for the following that current year. 
26The board shall compute
the amounts necessary to be credited to 
 
 
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1the reserves established and
maintained as herein provided, and 
2shall make an annual determination of
the amount of the 
3required city contributions, and certify the results
thereof to 
4the city council.

5 (c) In respect to employees of the city who are transferred 
6to the
employment of a park district by virtue of the "Exchange 
7of Functions
Act of 1957", the corporate authorities of the 
8park district shall
annually levy a tax upon all the taxable 
9property in the park district
at such rate per cent of the 
10value of such property, as equalized or
assessed by the 
11Department of Revenue, as shall be
sufficient, when added to 
12the amounts deducted from their salaries and
otherwise 
13contributed by them to provide the benefits to which they and

14their dependents and beneficiaries are entitled under this 
15Article. The city
shall not levy a tax hereunder in respect to 
16such employees.

17 The tax so levied by the park district shall be in addition 
18to and
exclusive of all other taxes authorized to be levied by 
19the park
district for corporate, annuity fund, or other 
20purposes. The county
clerk of the county in which the park 
21district is located, in reducing
any tax levied under the 
22provisions of any act concerning the levy and
extension of 
23taxes shall not consider such tax as part of the general
tax 
24levy for park purposes, and shall not include the same in any

25limitation of the per cent of the assessed valuation upon which 
26taxes
are required to be extended for the park district. The 
 
 
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1proceeds of the
tax levied by the park district, upon receipt 
2by the district, shall be
immediately paid over to the city 
3treasurer of the city for the uses and
purposes of the fund.

4 The various sums to be contributed by the city and park 
5district and
allocated for the purposes of this Article, and 
6any interest to be
contributed by the city, shall be derived 
7from the revenue from the taxes
authorized in this Section or 
8otherwise as expressly provided
in this Section.

9 If it is not possible or practicable for the city to make

10contributions for age and service annuity and widow's annuity 
11at the
same time that employee contributions are made for such

12purposes, such city contributions shall be construed to be due 
13and
payable as of the end of the fiscal year for which the tax 
14is levied and
shall accrue thereafter with interest at the 
15effective rate until paid.

16 (d) With respect to employees whose wages are funded as 
17participants
under the Comprehensive Employment and Training 
18Act of 1973, as amended
(P.L. 93-203, 87 Stat. 839, P.L. 
1993-567, 88 Stat. 1845), hereinafter
referred to as CETA, 
20subsequent to October 1, 1978, and in instances
where the board 
21has elected to establish a manpower program reserve, the
board 
22shall compute the amounts necessary to be credited to the 
23manpower
program reserves established and maintained as herein 
24provided, and
shall make a periodic determination of the amount 
25of required
contributions from the City to the reserve to be 
26reimbursed by the
federal government in accordance with rules 
 
 
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1and regulations established
by the Secretary of the United 
2States Department of Labor or his
designee, and certify the 
3results thereof to the City Council. Any such
amounts shall 
4become a credit to the City and will be used to reduce the

5amount which the City would otherwise contribute during 
6succeeding years
for all employees.

7 (e) In lieu of establishing a manpower program reserve with 
8respect
to employees whose wages are funded as participants 
9under the
Comprehensive Employment and Training Act of 1973, as 
10authorized by
subsection (d), the board may elect to establish 
11a special municipality
contribution rate for all such 
12employees. If this option is elected, the
City shall contribute 
13to the Fund from federal funds provided under the
Comprehensive 
14Employment and Training Act program at the special rate so

15established and such contributions shall become a credit to the 
16City and
be used to reduce the amount which the City would 
17otherwise contribute
during succeeding years for all 
18employees.

19 (f) In lieu of levying all or a portion of the tax required 
20under this
Section in any year, the city may deposit with the 
21city treasurer no later than
March 1 of that year for the 
22benefit of the fund, to be held in accordance with
this 
23Article, an amount that, together with the taxes levied under 
24this Section
for that year, is not less than the amount of the 
25city contributions for that
year as certified by the board to 
26the city council. The deposit may be derived
from any source 
 
 
10000SB0042ham001- 389 -LRB100 04925 JWD 27935 a


1legally available for that purpose, including, but not limited

2to, the proceeds of city borrowings. The making of a deposit 
3shall satisfy
fully the requirements of this Section for that 
4year to the extent of the
amounts so deposited. Amounts 
5deposited under this subsection may be used by
the fund for any 
6of the purposes for which the proceeds of the tax levied by
the 
7city under this Section may be used, including the payment of 
8any amount
that is otherwise required by this Article to be 
9paid from the proceeds of that
tax.

10(Source: P.A. 90-31, eff. 6-27-97; 90-655, eff. 7-30-98; 
1190-766, eff.
8-14-98.)




12 (40 ILCS 5/8-174)
 (from Ch. 108 1/2, par. 8-174)



13 (Text of Section WITHOUT the changes made by P.A. 98-641, 
14which has been held unconstitutional)
15 Sec. 8-174. Contributions for age and service annuities for 
16present
employees and future entrants.
(a) Beginning on the 
17effective date and prior to July 1, 1947, 3
1/4%; and beginning 
18on July 1, 1947 and prior to July 1, 1953, 5%; and
beginning 
19July 1, 1953, and prior to January 1, 1972, 6%; and beginning

20January 1, 1972, 6-1/2% of each payment of the salary of each 
21present
employee and future entrant, except as provided in 
22subsection (a-5) and (a-10), shall be contributed to the fund 
23as a
deduction from salary for age and service annuity.

24 (a-5) Except as provided in subsection (a-10), for an 
25employee who on or after January 1, 2011 and prior to the 
 
 
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1effective date of this amendatory Act of the 100th General 
2Assembly first became a member or participant under this 
3Article and made the election under item (i) of subsection 
4(d-10) of Section 1-160: prior to the effective date of this 
5amendatory Act of the 100th General Assembly, 6.5%; and 
6beginning on the effective date of this amendatory Act of the 
7100th General Assembly and prior to January 1, 2018, 7.5%; and 
8beginning January 1, 2018 and prior to January 1, 2019, 8.5%; 
9and beginning January 1, 2019 and thereafter, employee 
10contributions for those employees who made the election under 
11item (i) of subsection (d-10) of Section 1-160 shall be the 
12lesser of: (i) the total normal cost, calculated using the 
13entry age normal actuarial method, projected for that fiscal 
14year for the benefits and expenses of the plan of benefits 
15applicable to those members and participants who first became 
16members or participants on or after the effective date of this 
17amendatory Act of the 100th General Assembly and to those 
18employees who made the election under item (i) of subsection 
19(d-10) of Section 1-160, but not less than 6.5% of each payment 
20of salary combined with the employee contributions provided for 
21in subsection (b) of Section 8-137 and Section 8-182 of this 
22Article; or (ii) the aggregate employee contribution 
23consisting of 9.5% of each payment of salary combined with the 
24employee contributions provided for in subsection (b) of 
25Section 8-137 and 8-182 of this Article.
26 Beginning with the first pay period on or after the date 
 
 
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1when the funded ratio of the fund is first determined to have 
2reached the 90% funding goal, and each pay period thereafter 
3for as long as the fund maintains a funding ratio of 75% or 
4more, employee contributions for age and service annuity for 
5those employees who made the election under item (i) of 
6subsection (d-10) of Section 1-160 shall be 5.5% of each 
7payment of salary. If the funding ratio falls below 75%, then 
8employee contributions for age and service annuity for those 
9employees who made the election under item (i) of subsection 
10(d-10) shall revert to the lesser of: (A) the total normal 
11cost, calculated using the entry age normal actuarial method, 
12projected for that fiscal year for the benefits and expenses of 
13the plan of benefits applicable to those members and 
14participants who first became members or participants on or 
15after the effective date of this amendatory Act of the 100th 
16General Assembly and to those employees who made the election 
17under item (i) of subsection (d-10) of Section 1-160, but not 
18less than 6.5% of each payment of salary combined with the 
19employee contributions provided for in subsection (b) of 
20Section 8-137 and Section 8-182 of this Article; or (B) the 
21aggregate employee contribution consisting of 9.5% of each 
22payment of salary combined with the employee contributions 
23provided for in subsection (b) of Section 8-137 and 8-182 of 
24this Article. If the fund once again is determined to have 
25reached a funding ratio of 75%, the 5.5% of salary contribution 
26for age and service annuity shall resume. An employee who made 
 
 
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1the election under item (ii) of subsection (d-10) of Section 
21-160 shall continue to have the contributions for age and 
3service annuity determined under subsection (a) of this 
4Section.
5 If contributions are reduced to less than the aggregate 
6employee contribution described in item (ii) or item (B) of 
7this subsection due to application of the normal cost 
8criterion, the employee contribution amount shall be 
9consistent from July 1 of the fiscal year through June 30 of 
10that fiscal year.
11 The normal cost, for the purposes of this subsection (a-5) 
12and subsection (a-10), shall be calculated by an independent 
13enrolled actuary mutually agreed upon by the fund and the City. 
14The fees and expenses of the independent actuary shall be the 
15responsibility of the City. For purposes of this subsection 
16(a-5), the fund and the City shall both be considered to be the 
17clients of the actuary, and the actuary shall utilize 
18participant data and actuarial standards to calculate the 
19normal cost. The fund shall provide information that the 
20actuary requests in order to calculate the applicable normal 
21cost.
22 (a-10) For each employee who on or after the effective date 
23of this amendatory Act of the 100th General Assembly first 
24becomes a member or participant under this Article, 9.5% of 
25each payment of salary shall be contributed to the fund as a 
26deduction from salary for age and service annuity. Beginning 
 
 
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1January 1, 2018 and each year thereafter, employee 
2contributions for each employee subject to this subsection 
3(a-10) shall be the lesser of: (i) the total normal cost, 
4calculated using the entry age normal actuarial method, 
5projected for that fiscal year for the benefits and expenses of 
6the plan of benefits applicable to those members and 
7participants who first become members or participants on or 
8after the effective date of this amendatory Act of the 100th 
9General Assembly and to those employees who made the election 
10under item (i) of subsection (d-10) of Section 1-160, but not 
11less than 6.5% of each payment of salary combined with the 
12employee contributions provided for in subsection (b) of 
13Section 8-137 and Section 8-182 of this Article; or (ii) the 
14aggregate employee contribution consisting of 9.5% of each 
15payment of salary combined with the employee contributions 
16provided for in subsection (b) of Section 8-137 and Section 
178-182 of this Article.
18 Beginning with the first pay period on or after the date 
19when the funded ratio of the fund is first determined to have 
20reached the 90% funding goal, and each pay period thereafter 
21for as long as the fund maintains a funding ratio of 75% or 
22more, employee contributions for age and service annuity for 
23each employee subject to this subsection (a-10) shall be 5.5% 
24of each payment of salary. If the funding ratio falls below 
2575%, then employee contributions for age and service annuity 
26for each employee subject to this subsection (a-10) shall 
 
 
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1revert to the lesser of: (A) the total normal cost, calculated 
2using the entry age normal actuarial method, projected for that 
3fiscal year for the benefits and expenses of the plan of 
4benefits applicable to those members and participants who first 
5become members or participants on or after the effective date 
6of this amendatory Act of the 100th General Assembly and to 
7those employees who made the election under item (i) of 
8subsection (d-10) of Section 1-160, but not less than 6.5% of 
9each payment of salary combined with the employee contributions 
10provided for in subsection (b) of Section 8-137 and Section 
118-182 of this Article; or (B) the aggregate employee 
12contribution consisting of 9.5% of each payment of salary 
13combined with the employee contributions provided for in 
14subsection (b) of Section 8-137 and Section 8-182 of this 
15Article. If the fund once again is determined to have reached a 
16funding ratio of 75%, the 5.5% of salary contribution for age 
17and service annuity shall resume.
18 If contributions are reduced to less than the aggregate 
19employee contribution described in item (ii) or item (B) of 
20this subsection (a-10) due to application of the normal cost 
21criterion, the employee contribution amount shall be 
22consistent from July 1 of the fiscal year through June 30 of 
23that fiscal year.
24 Such deductions beginning on the effective date and prior 
25to July 1,
1947 shall be made for a future entrant while he is 
26in the service until
he attains age 65 and for a present 
 
 
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1employee while he is in the service
until the amount so 
2deducted from his salary with the amount deducted
from his 
3salary or paid by him according to law to any municipal pension

4fund in force on the effective date with interest on both such 
5amounts
at 4% per annum equals the sum that would have been to 
6his credit from
sums deducted from his salary if deductions at 
7the rate herein stated
had been made during his entire service 
8until he attained age 65 with
interest at 4% per annum for the 
9period subsequent to his attainment of
age 65. Such deductions 
10beginning July 1, 1947 shall be made and
continued for 
11employees while in the service.

12 (b) (Blank). Concurrently with each employee contribution 
13beginning on the
effective date and prior to July 1, 1947 the 
14city shall contribute 5
3/4%; and beginning on July 1, 1947 and 
15prior to July 1, 1953, 7%; and
beginning July 1, 1953, 6% of 
16each payment of such salary until the
employee attains age 65. 

17 (c) Each employee contribution made prior to the date the 
18age and
service annuity for an employee is fixed and each 
19corresponding city
contribution shall be credited to the 
20employee and allocated to the
account of the employee for whose 
21benefit it is made.

22 (d) Notwithstanding Section 1-103.1, the changes to this 
23Section made by this amendatory Act of the 100th General 
24Assembly apply regardless of whether the employee was in active 
25service on or after the effective date of this amendatory Act 
26of the 100th General Assembly.
 
 
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1(Source: P.A. 93-654, eff. 1-16-04.)

2 (40 ILCS 5/8-228.5 new)
3 Sec. 8-228.5. Action by Fund against third party; 
4subrogation. In those cases where the injury or death for which 
5a disability or death benefit is payable under this Article was 
6caused under circumstances creating a legal liability on the 
7part of some person or entity (hereinafter "third party") to 
8pay damages to the employee, legal proceedings may be taken 
9against such third party to recover damages notwithstanding the 
10Fund's payment of or liability to pay disability or death 
11benefits under this Article. In such case, however, if the 
12action against such third party is brought by the injured 
13employee or his or her personal representative and judgment is 
14obtained and paid, or settlement is made with such third party, 
15either with or without suit, from the amount received by such 
16employee or personal representative, then there shall be paid 
17to the Fund the amount of money representing the death or 
18disability benefits paid or to be paid to the disabled employee 
19pursuant to the provisions of this Article. In all 
20circumstances where the action against a third party is brought 
21by the disabled employee or his or her personal representative, 
22the Fund shall have a claim or lien upon any recovery, by 
23judgment or settlement, out of which the disabled employee or 
24his or her personal representative might be compensated from 
25such third party. The Fund may satisfy or enforce any such 
 
 
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1claim or lien only from that portion of a recovery that has 
2been, or can be, allocated or attributed to past and future 
3lost salary, which recovery is by judgment or settlement. The 
4Fund's claim or lien shall not be satisfied or enforced from 
5that portion of a recovery that has been, or can be, allocated 
6or attributed to medical care and treatment, pain and 
7suffering, loss of consortium, and attorney's fees and costs.
8 Where action is brought by the disabled employee or his or 
9her personal representative, he or she shall forthwith notify 
10the Fund, by personal service or registered mail, of such fact 
11and of the name of the court where such suit is brought, filing 
12proof of such notice in such action. The Fund may, at any time 
13thereafter, intervene in such action upon its own motion. 
14Therefore, no release or settlement of claim for damages by 
15reason of injury to the disabled employee, and no satisfaction 
16of judgment in such proceedings, shall be valid without the 
17written consent of the Board of Trustees authorized by this 
18Code to administer the Fund created under this Article, except 
19that such consent shall be provided expeditiously following a 
20settlement or judgment.
21 In the event the disabled employee or his or her personal 
22representative has not instituted an action against a third 
23party at a time when only 3 months remain before such action 
24would thereafter be barred by law, the Fund may, in its own 
25name or in the name of the personal representative, commence a 
26proceeding against such third party seeking the recovery of all 
 
 
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1damages on account of injuries caused to the employee. From any 
2amount so recovered, the Fund shall pay to the personal 
3representative of such disabled employee all sums collected 
4from such third party by judgment or otherwise in excess of the 
5amount of disability or death benefits paid or to be paid under 
6this Article to the disabled employee or his or her personal 
7representative, and such costs, attorney's fees, and 
8reasonable expenses as may be incurred by the Fund in making 
9the collection or in enforcing such liability. The Fund's 
10recovery shall be satisfied only from that portion of a 
11recovery that has been, or can be, allocated or attributed to 
12past and future lost salary, which recovery is by judgment or 
13settlement. The Fund's recovery shall not be satisfied from 
14that portion of the recovery that has been, or can be, 
15allocated or attributed to medical care and treatment, pain and 
16suffering, loss of consortium, and attorney's fees and costs.
17 Additionally, with respect to any right of subrogation 
18asserted by the Fund under this Section, the Fund, in the 
19exercise of discretion, may determine what amount from past or 
20future salary shall be appropriate under the circumstances to 
21collect from the recovery obtained on behalf of the disabled 
22employee.
23 This Section applies only to persons who first become 
24members or participants under this Article on or after the 
25effective date of this amendatory Act of the 100th General 
26Assembly. 




 
 
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1 (40 ILCS 5/8-243.2) (from Ch. 108 1/2, par. 8-243.2)



2 Sec. 8-243.2. Alternative annuity for city officers. 

3 (a) For the purposes of this Section and Sections 8-243.1 
4and 8-243.3,
"city officer" means the city clerk, the city 
5treasurer, or an alderman of
the city elected by vote of the 
6people, while serving in that capacity or as
provided in 
7subsection (f), who has elected to participate in the Fund.

8 (b) Any elected city officer, while serving in that 
9capacity or as
provided in subsection (f), may elect to 
10establish alternative credits for
an alternative annuity by 
11electing in writing to make additional optional
contributions 
12in accordance with this Section and the procedures
established 
13by the board. Such elected city officer may discontinue making

14the additional optional contributions by notifying the Fund in 
15writing in
accordance with this Section and procedures 
16established by the board.

17 Additional optional contributions for the alternative 
18annuity shall
be as follows:


19  (1) For service after the option is elected, an 
20 additional contribution
of 3% of salary shall be 
21 contributed to the Fund on the same basis and
under the 
22 same conditions as contributions required under Sections 
23 8-174
and 8-182.


24  (2) For service before the option is elected, an 
25 additional
contribution of 3% of the salary for the 
 
 
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1 applicable period of service, plus
interest at the 
2 effective rate from the date of service to the date of

3 payment. All payments for past service must be paid in full 
4 before credit
is given. No additional optional 
5 contributions may be made for any period
of service for 
6 which credit has been previously forfeited by acceptance of

7 a refund, unless the refund is repaid in full with interest 
8 at the
effective rate from the date of refund to the date 
9 of repayment.

10 (c) In lieu of the retirement annuity otherwise payable 
11under this
Article, any city officer elected by vote of the 
12people who (1) has
elected to participate in the Fund and make 
13additional optional
contributions in accordance with this 
14Section, and (2) has attained
age 55 with at least 10 years of 
15service credit, or has
attained age 60 with at least 8 years of 
16service credit, may
elect to have his retirement annuity 
17computed as follows: 3% of the
participant's salary at the time 
18of termination of service for each of the
first 8 years of 
19service credit, plus 4% of such salary for each of the
next 4 
20years of service credit, plus 5% of such salary for each year 
21of
service credit in excess of 12 years, subject to a maximum 
22of 80% of such
salary. To the extent such elected city officer 
23has made additional
optional contributions with respect to only 
24a portion of his years of
service credit, his retirement 
25annuity will first be determined in
accordance with this 
26Section to the extent such additional optional
contributions 
 
 
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1were made, and then in accordance with the remaining Sections

2of this Article to the extent of years of service credit with 
3respect to
which additional optional contributions were not 
4made.

5 (d) In lieu of the disability benefits otherwise payable 
6under this
Article, any city officer elected by vote of the 
7people who (1) has
elected to participate in the Fund, and (2) 
8has become
permanently disabled and as a consequence is unable 
9to perform the duties
of his office, and (3) was making 
10optional contributions in accordance with
this Section at the 
11time the disability was incurred, may elect to receive
a 
12disability annuity calculated in accordance with the formula in

13subsection (c). For the purposes of this subsection, such 
14elected city
officer shall be considered permanently disabled 
15only if: (i) disability
occurs while in service as an elected 
16city officer and is of such a nature
as to prevent him from 
17reasonably performing the duties of his office at
the time; and 
18(ii) the board has received a written certification by at
least 
192 licensed physicians appointed by it stating that such officer 
20is
disabled and that the disability is likely to be permanent.

21 (e) Refunds of additional optional contributions shall be 
22made on the
same basis and under the same conditions as 
23provided under Sections 8-168,
8-170 and 8-171. Interest shall 
24be credited at the effective rate on the
same basis and under 
25the same conditions as for other contributions.
Optional 
26contributions shall be accounted for in a separate Elected City

 
 
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1Officer Optional Contribution Reserve. Optional contributions 
2under this
Section shall be included in the amount of employee 
3contributions used to
compute the tax levy under Section 8-173.

4 (f) The effective date of this plan of optional alternative 
5benefits
and contributions shall be July 1, 1990, or the date 
6upon which approval is
received from the U.S. Internal Revenue 
7Service, whichever is later.

8 The plan of optional alternative benefits and 
9contributions shall
not be available to any former city officer 
10or employee receiving an
annuity from the Fund on the effective 
11date of the plan, unless he
re-enters service as an elected 
12city officer and renders at least 3 years
of additional service 
13after the date of re-entry. However, a person who
holds office 
14as a city officer on June 1, 1995 may
elect to participate in 
15the plan, to transfer credits into the Fund from
other Articles 
16of this Code, and to make the contributions required for prior

17service, until 30 days after the effective date of this 
18amendatory Act
of the 92nd General Assembly, notwithstanding 
19the
ending of his term of
office prior to that effective date; 
20in the event that the person is already
receiving an annuity 
21from this Fund or any other Article of this Code at the
time of 
22making this election, the annuity shall be recalculated to 
23include any
increase resulting from participation in the plan, 
24with such increase taking
effect on the effective date of the 
25election.

26 (g) Notwithstanding any other provision in this Section or 
 
 
10000SB0042ham001- 403 -LRB100 04925 JWD 27935 a


1in this Code to the contrary, any person who first becomes a 
2city officer, as defined in this Section, on or after the 
3effective date of this amendatory Act of the 100th General 
4Assembly, shall not be eligible for the alternative annuity or 
5alternative disability benefits as provided in subsections 
6(a), (b), (c), and (d) of this Section or for the alternative 
7survivor's benefits as provided in Section 8-243.3. Such person 
8shall not be eligible, or be required, to make any additional 
9contributions beyond those required of other participants 
10under Sections 8-137, 8-174, and 8-182. The retirement annuity, 
11disability benefits, and survivor's benefits for a person who 
12first becomes a city officer on or after the effective date of 
13this amendatory Act of the 100th General Assembly shall be 
14determined pursuant to the provisions otherwise provided in 
15this Article.
16(Source: P.A. 92-599, eff. 6-28-02.)





17 (40 ILCS 5/8-244) (from Ch. 108 1/2, par. 8-244)



18 Sec. 8-244. Annuities, etc., exempt. 

19 (a) All annuities, refunds,
pensions, and disability 
20benefits granted under this Article, shall be
exempt from 
21attachment or garnishment process and shall not be seized,

22taken, subjected to, detained, or levied upon by virtue of any 
23judgment, or
any process or proceeding whatsoever issued out of 
24or by any court in this
State, for the payment and satisfaction 
25in whole or in part of any debt,
damage, claim, demand, or 
 
 
10000SB0042ham001- 404 -LRB100 04925 JWD 27935 a


1judgment against any annuitant, pensioner,
participant, refund 
2applicant, or other beneficiary hereunder.

3 (b) No annuitant, pensioner, refund applicant, or other 
4beneficiary
shall have any right to transfer or assign his 
5annuity, refund, or disability
benefit or any part thereof by 
6way of mortgage or otherwise, except that:


7  (1) an annuitant or pensioner who
elects or has elected 
8 to participate in a non-profit group hospital care
plan or 
9 group medical surgical plan may with the approval of the 
10 board and
in conformity with its regulations authorize the 
11 board to withhold from the
pension or annuity the current 
12 premium for such coverage and pay such
premium to the 
13 organization underwriting such plan;


14  (2) in the case of refunds, a participant may pledge by 
15 assignment, power
of attorney, or otherwise, as security 
16 for a loan from a legally operating
credit union making 
17 loans only to participants in certain public employee

18 pension funds described in the Illinois Pension Code, all 
19 or part of any
refund which may become payable to him in 
20 the event of his separation from
service; and


21  (3) the board, in its discretion, may pay to the wife 
22 of any annuitant,
pensioner, refund applicant, or 
23 disability beneficiary, such an amount out of
her husband's 
24 annuity pension, refund, or disability benefit as any court 
25 of
competent jurisdiction may order, or such an amount as 
26 the board may consider
necessary for the support of his 
 
 
10000SB0042ham001- 405 -LRB100 04925 JWD 27935 a


1 wife or children, or both in the event of his
disappearance 
2 or unexplained absence or of his failure to support such 
3 wife
or children.

4 (c) The board may retain out of any future annuity, 
5pension, refund or
disability benefit payments, such amount, or 
6amounts, as it may require for
the repayment of any moneys paid 
7to any annuitant, pensioner, refund
applicant, or disability 
8beneficiary through misrepresentation, fraud or
error. Any 
9such action of the board shall relieve and release the board 
10and
the fund from any liability for any moneys so withheld.

11 (d) Whenever an annuity or disability benefit is payable to 
12a minor or
to a person certified by a medical doctor to be 
13under legal
disability, the board, in its discretion and when 
14it is in the best
interest of the person concerned, may waive 
15guardianship proceedings and pay
the annuity or benefit to the 
16person providing or caring for the minor or
person under legal 
17disability.

18 In the event that a person certified by a medical doctor to 
19be under legal
disability (i) has no spouse, blood relative, or 
20other person providing or
caring for him or her, (ii) has no 
21guardian of his or her estate, and (iii) is
confined to a 
22Medicare approved, State certified nursing home or to a 
23publicly
owned and operated nursing home, hospital, or mental 
24institution, the Board
may pay any benefit due that person to 
25the nursing home, hospital, or mental
institution, to be used 
26for the sole benefit of the person under legal
disability.

 
 
10000SB0042ham001- 406 -LRB100 04925 JWD 27935 a


1 Payment in accordance with this subsection to a person, 
2nursing
home, hospital, or mental institution for the benefit 
3of a minor or person
under legal disability shall be an 
4absolute discharge of the Fund's liability
with respect to the 
5amount so paid. Any person, nursing home, hospital, or
mental 
6institution accepting payment under this subsection shall 
7notify the
Fund of the death or any other relevant change in 
8the status of the minor or
person under legal disability.

9(Source: P.A. 91-887, eff. 7-6-00.)





10 (40 ILCS 5/8-244.1) (from Ch. 108 1/2, par. 8-244.1)



11 Sec. 8-244.1. Payment of annuity other than direct. 

12 (a) The board, at the written direction and request of any 
13annuitant,
may, solely as an accommodation to such annuitant, 
14pay the annuity due him
to a bank, savings and loan association 
15or any other financial institution
insured by an agency of the 
16federal government, for deposit to his account,
or to a bank or 
17trust company for deposit in a trust established by him for
his 
18benefit with such bank, savings and loan association or trust 
19company,
and such annuitant may withdraw such direction at any

20time. The board may also, in the case of any disability 
21beneficiary or
annuitant for whom no estate guardian has been 
22appointed and who is
confined in a publicly owned and operated 
23mental institution, pay such
disability benefit or annuity due 
24such person to the superintendent or
other head of such 
25institution or hospital for deposit to such person's
trust fund 
 
 
10000SB0042ham001- 407 -LRB100 04925 JWD 27935 a


1account maintained for him by such institution or hospital,
if 
2by law such trust fund accounts are authorized or recognized.

3 (b) An annuitant formerly employed by the City of Chicago 
4may authorize
the withholding of a portion of his or her 
5annuity for payment of dues to the
labor organization which 
6formerly represented the annuitant when the annuitant
was an 
7active employee; however, no withholding shall be required 
8under this
subsection for payment to one labor organization 
9unless a minimum of 25
annuitants authorize such withholding. 
10The Board shall prescribe a form for
the authorization of 
11withholding of dues, release of name, social security
number 
12and address and shall provide such forms to employees, 
13annuitants and
labor organizations upon request. Amounts 
14withheld by the Board under this
subsection shall be promptly 
15paid over to the designated organizations,
indicating the 
16names, social security numbers and addresses of annuitants on

17whose behalf dues were withheld.

18 At the request and at the expense of the labor organization 
19that formerly
represented the annuitant, the City of Chicago 
20shall coordinate mailings no
more than twice in any 
21twelve-month period to such annuitants and the Board
shall 
22supply current annuitant addresses to the City of Chicago upon 
23request.
These mailings shall be limited to informing the 
24annuitants of their rights
under this subsection (b), the form 
25authorizing the withholding of dues from
their annuity and 
26information supplied by the labor organization pertinent to
the 
 
 
10000SB0042ham001- 408 -LRB100 04925 JWD 27935 a


1decision of whether to exercise the rights of this subsection. 
2To meet
this obligation, the City of Chicago shall, upon 
3request, create and update
records of all retirees for each 
4labor organization as far back in time as
records permit, 
5including their names, addresses, phone numbers and social

6security numbers.

7(Source: P.A. 90-766, eff. 8-14-98.)





8 (40 ILCS 5/8-251) (from Ch. 108 1/2, par. 8-251)



9 Sec. 8-251. Felony conviction. 

10 None of the benefits provided for in this Article shall be 
11paid to any
person who is convicted of any felony relating to 
12or arising out of or in
connection with his service as a 
13municipal employee.

14 This section shall not operate to impair any contract or 
15vested right
heretofore acquired under any law or laws 
16continued in this Article, nor to
preclude the right to a 
17refund.

18 Any refund required under this Article shall be calculated 
19based on that person's contributions to the Fund, less the 
20amount of any annuity benefit previously received by the person 
21or his or her beneficiaries. The changes made to this Section 
22by this amendatory Act of the 100th General Assembly apply only 
23to persons who first become participants under this Article on 
24or after the effective date of this amendatory Act of the 100th 
25General Assembly.
 
 
10000SB0042ham001- 409 -LRB100 04925 JWD 27935 a


1 All future entrants entering service subsequent to July 11, 
21955 shall
be deemed to have consented to the provisions of 
3this section as a
condition of coverage.

4(Source: Laws 1963, p. 161.)


5 (40 ILCS 5/11-125.9 new)
6 Sec. 11-125.9 Action by Fund against third party; 
7subrogation. In those cases where the injury or death for which 
8a disability or death benefit is payable under this Article was 
9caused under circumstances creating a legal liability on the 
10part of some person or entity (hereinafter "third party") to 
11pay damages to the employee, legal proceedings may be taken 
12against such third party to recover damages notwithstanding the 
13Fund's payment of or liability to pay disability or death 
14benefits under this Article. In such case, however, if the 
15action against such third party is brought by the injured 
16employee or his or her personal representative and judgment is 
17obtained and paid, or settlement is made with such third party, 
18either with or without suit, from the amount received by such 
19employee or personal representative, then there shall be paid 
20to the Fund the amount of money representing the death or 
21disability benefits paid or to be paid to the disabled employee 
22pursuant to the provisions of this Article. In all 
23circumstances where the action against a third party is brought 
24by the disabled employee or his or her personal representative, 
25the Fund shall have a claim or lien upon any recovery, by 
 
 
10000SB0042ham001- 410 -LRB100 04925 JWD 27935 a


1judgment or settlement, out of which the disabled employee or 
2his or her personal representative might be compensated from 
3such third party. The Fund may satisfy or enforce any such 
4claim or lien only from that portion of a recovery that has 
5been, or can be, allocated or attributed to past and future 
6lost salary, which recovery is by judgment or settlement. The 
7Fund's claim or lien shall not be satisfied or enforced from 
8that portion of a recovery that has been, or can be, allocated 
9or attributed to medical care and treatment, pain and 
10suffering, loss of consortium, and attorney's fees and costs.

11Where action is brought by the disabled employee or his or her 
12personal representative, he or she shall forthwith notify the 
13Fund, by personal service or registered mail, of such fact and 
14of the name of the court where such suit is brought, filing 
15proof of such notice in such action. The Fund may, at any time 
16thereafter, intervene in such action upon its own motion. 
17Therefore, no release or settlement of claim for damages by 
18reason of injury to the disabled employee, and no satisfaction 
19of judgment in such proceedings, shall be valid without the 
20written consent of the Board of Trustees authorized by this 
21Code to administer the Fund created under this Article, except 
22that such consent shall be provided expeditiously following a 
23settlement or judgment.
24 In the event the disabled employee or his or her personal 
25representative has not instituted an action against a third 
26party at a time when only 3 months remain before such action 
 
 
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1would thereafter be barred by law, the Fund may, in its own 
2name or in the name of the personal representative, commence a 
3proceeding against such third party seeking the recovery of all 
4damages on account of injuries caused to the employee. From any 
5amount so recovered, the Fund shall pay to the personal 
6representative of such disabled employee all sums collected 
7from such third party by judgment or otherwise in excess of the 
8amount of disability or death benefits paid or to be paid under 
9this Article to the disabled employee or his or her personal 
10representative, and such costs, attorney's fees, and 
11reasonable expenses as may be incurred by the Fund in making 
12the collection or in enforcing such liability. The Fund's 
13recovery shall be satisfied only from that portion of a 
14recovery that has been, or can be, allocated or attributed to 
15past and future lost salary, which recovery is by judgment or 
16settlement. The Fund's recovery shall not be satisfied from 
17that portion of the recovery that has been, or can be, 
18allocated or attributed to medical care and treatment, pain and 
19suffering, loss of consortium, and attorney's fees and costs.

20Additionally, with respect to any right of subrogation asserted 
21by the Fund under this Section, the Fund, in the exercise of 
22discretion, may determine what amount from past or future 
23salary shall be appropriate under the circumstances to collect 
24from the recovery obtained on behalf of the disabled employee.
25 This Section applies only to persons who first become 
26members or participants under this Article on or after the 
 
 
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1effective date of this amendatory Act of the 100th General 
2Assembly. 




3 (40 ILCS 5/11-169) (from Ch. 108 1/2, par. 11-169)



4 (Text of Section WITHOUT the changes made by P.A. 98-641, 
5which has been held unconstitutional)
6 Sec. 11-169. Financing; tax levy. 

7 (a) Except as provided in subsection (f) of this Section, 
8the city
council of the city shall levy a tax annually upon all 
9taxable property in the
city at the rate that will produce a 
10sum which, when added to the amounts
deducted from the salaries 
11of the employees or otherwise contributed by them
and the 
12amounts deposited under subsection (f), will be sufficient for 
13the
requirements of this Article. For the years prior to the 
14year 1950 the tax
rate shall be as provided for under "The 1935 
15Act". Beginning with the year
1950 to and including the year 
161969 such tax shall be not more than .036%
annually of the 
17value, as equalized or assessed by the Department of Revenue,

18of all taxable property within such city. Beginning with the 
19year 1970 and
each year thereafter through levy year 2016, the 
20city shall levy a tax annually at a rate on the dollar
of the 
21value, as equalized or assessed by the Department of Revenue
of 
22all taxable property within such city that will
produce, when 
23extended, not to exceed an amount equal to the total
amount of 
24contributions by the employees to the fund
made in the calendar 
25year 2 years prior to the year for which the annual
applicable 
 
 
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1tax is levied, multiplied by 1.1 for the years 1970, 1971 and

21972; 1.145 for the year 1973; 1.19 for the year 1974; 1.235 
3for the
year 1975; 1.280 for the year 1976; 1.325 for the year 
41977; 1.370
for the years 1978 through 1998; and 1.000 for the 
5year 1999
and for each year thereafter through levy year 2016. 
6Beginning in levy year 2017, and in each year thereafter, the 
7levy shall not exceed the amount of the city's total required 
8contribution to the Fund for the next payment year, as 
9determined under subsection (a-5). For the purposes of this 
10Section, the payment year is the year immediately following the 
11levy year.

12 The tax shall be levied and collected in like manner with 
13the general
taxes of the city, and shall be exclusive of and in 
14addition to the
amount of tax the city is now or may hereafter 
15be authorized to levy for
general purposes under any laws which 
16may limit the amount of tax which
the city may levy for general 
17purposes. The county clerk of the county
in which the city is 
18located, in reducing tax levies under the
provisions of any Act 
19concerning the levy and extension of taxes, shall
not consider 
20the tax herein provided for as a part of the general tax
levy 
21for city purposes, and shall not include the same within any

22limitation of the per cent of the assessed valuation upon which 
23taxes
are required to be extended for such city.

24 Revenues derived from such tax shall be paid to the city 
25treasurer of
the city as collected and held by the city 
26treasurer him for the benefit of the fund.

 
 
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1 If the payments on account of taxes are insufficient during 
2any year
to meet the requirements of this Article, the city may 
3issue tax
anticipation warrants against the current tax levy.

4 The city may continue to use other lawfully available funds 
5in lieu of all or part of the levy, as provided under 
6subsection (f) of this Section.
7 (a-5) (1) Beginning in payment year 2018, the city's 
8required annual contribution to the Fund for payment years 2018 
9through 2022 shall be: for 2018, $36,000,000; for 2019, 
10$48,000,000; for 2020, $60,000,000; for 2021, $72,000,000; and 
11for 2022, $84,000,000.
12 (2) For payment years 2023 through 2058, the city's 
13required annual contribution to the Fund shall be the amount 
14determined by the Fund to be equal to the sum of (i) the city's 
15portion of projected normal cost for that fiscal year, plus 
16(ii) an amount determined on a level percentage of applicable 
17employee payroll basis that is sufficient to bring the total 
18actuarial assets of the Fund up to 90% of the total actuarial 
19liabilities of the Fund by the end of 2058.
20 (3) For payment years after 2058, the city's required 
21annual contribution to the Fund shall be equal to the amount, 
22if any, needed to bring the total actuarial assets of the Fund 
23up to 90% of the total actuarial liabilities of the Fund as of 
24the end of the year. In making the determinations under 
25paragraphs (2) and (3) of this subsection, the actuarial 
26calculations shall be determined under the entry age normal 
 
 
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1actuarial cost method, and any actuarial gains or losses from 
2investment return incurred in a fiscal year shall be recognized 
3in equal annual amounts over the 5-year period following the 
4fiscal year.
5 To the extent that the city's contribution for any of the 
6payment years referenced in this subsection is made with 
7property taxes, those property taxes shall be levied, 
8collected, and paid to the Fund in a like manner with the 
9general taxes of the city.
10 (a-10) If the city fails to transmit to the Fund 
11contributions required of it under this Article by December 31 
12of the year in which such contributions are due, the Fund may, 
13after giving notice to the city, certify to the State 
14Comptroller the amounts of the delinquent payments, and the 
15Comptroller must, beginning in payment year 2018, deduct and 
16deposit into the Fund the certified amounts or a portion of 
17those amounts from the following proportions of grants of State 
18funds to the city: 
19  (1) in payment year 2018, one-third of the total amount 
20 of any grants of State funds to the city; 
21  (2) in payment year 2019, two-thirds of the total 
22 amount of any grants of State funds to the city; and 
23  (3) in payment year 2020 and each payment year 
24 thereafter, the total amount of any grants of State funds 
25 to the city. 
26 The State Comptroller may not deduct from any grants of 
 
 
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1State funds to the city more than the amount of delinquent 
2payments certified to the State Comptroller by the Fund. 
3 (b) On or before July 1, 2017, and each July 1 thereafter 
4January 10, annually, the board shall certify to notify the

5city council the annual amounts required under of the 
6requirement of this Article, for which that the tax herein

7provided shall be levied for the following that current year. 
8The board shall compute
the amounts necessary for the purposes 
9of this fund to be credited to
the reserves established and 
10maintained as herein provided, and shall
make an annual 
11determination of the amount of the required city
contributions; 
12and certify the results thereof to the city council. 

13 (c) In respect to employees of the city who are transferred 
14to the
employment of a park district by virtue of "Exchange of 
15Functions Act of
1957" the corporate authorities of the park 
16district shall annually levy
a tax upon all the taxable 
17property in the park district at such rate
per cent of the 
18value of such property, as equalized or assessed by the

19Department of Revenue, as shall be sufficient, when
added to 
20the amounts deducted from their salaries and
otherwise 
21contributed by them, to provide the benefits to which they and

22their dependents and beneficiaries are entitled under this 
23Article. The
city shall not levy a tax hereunder in respect to 
24such employees.

25 The tax so levied by the park district shall be in addition 
26to and
exclusive of all other taxes authorized to be levied by 
 
 
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1the park
district for corporate, annuity fund, or other 
2purposes. The county
clerk of the county in which the park 
3district is located, in reducing
any tax levied under the 
4provisions of any Act concerning the levy and
extension of 
5taxes shall not consider such tax as part of the general
tax 
6levy for park purposes, and shall not include the same in any

7limitation of the per cent of the assessed valuation upon which 
8taxes
are required to be extended for the park district. The 
9proceeds of the
tax levied by the park district, upon receipt 
10by the district, shall be
immediately paid over to the city 
11treasurer of the city for the uses and
purposes of the fund.

12 The various sums to be contributed by the city and 
13allocated for the
purposes of this Article, and any interest to 
14be contributed by the city,
shall be taken from the revenue 
15derived from the taxes authorized in this
Section, and no money 
16of such city derived from any source other than
the levy and 
17collection of those taxes or the sale of tax
anticipation 
18warrants in accordance with the provisions of this Article 
19shall
be used to provide revenue for this Article, except as 
20expressly provided in
this Section.

21 If it is not possible for the city to make contributions 
22for age and
service annuity and widow's annuity concurrently 
23with the employee's
contributions made for such purposes, such 
24city shall
make such contributions as soon as possible and 
25practicable thereafter
with interest thereon at the effective 
26rate to the time they shall be
made.

 
 
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1 (d) With respect to employees whose wages are funded as 
2participants
under the Comprehensive Employment and Training 
3Act of 1973, as amended
(P.L. 93-203, 87 Stat. 839, P.L. 
493-567, 88 Stat. 1845), hereinafter
referred to as CETA, 
5subsequent to October 1, 1978, and in instances
where the board 
6has elected to establish a manpower program reserve, the
board 
7shall compute the amounts necessary to be credited to the 
8manpower
program reserves established and maintained as herein 
9provided, and
shall make a periodic determination of the amount 
10of required
contributions from the City to the reserve to be 
11reimbursed by the
federal government in accordance with rules 
12and regulations established
by the Secretary of the United 
13States Department of Labor or his
designee, and certify the 
14results thereof to the City Council. Any such
amounts shall 
15become a credit to the City and will be used to reduce the

16amount which the City would otherwise contribute during 
17succeeding years
for all employees.

18 (e) In lieu of establishing a manpower program reserve with 
19respect
to employees whose wages are funded as participants 
20under the
Comprehensive Employment and Training Act of 1973, as 
21authorized by
subsection (d), the board may elect to establish 
22a special municipality
contribution rate for all such 
23employees. If this option is elected,
the City shall contribute 
24to the Fund from federal funds provided under
the Comprehensive 
25Employment and Training Act program at the special
rate so 
26established and such contributions shall become a credit to the

 
 
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1City and be used to reduce the amount which the City would 
2otherwise
contribute during succeeding years for all 
3employees.

4 (f) In lieu of levying all or a portion of the tax required 
5under this
Section in any year, the city may deposit with the 
6city treasurer no later than
March 1 of that year for the 
7benefit of the fund, to be held in accordance with
this 
8Article, an amount that, together with the taxes levied under 
9this Section
for that year, is not less than the amount of the 
10city contributions for that
year as certified by the board to 
11the city council. The deposit may be derived
from any source 
12legally available for that purpose, including, but not limited

13to, the proceeds of city borrowings. The making of a deposit 
14shall satisfy
fully the requirements of this Section for that 
15year to the extent of the
amounts so deposited. Amounts 
16deposited under this subsection may be used by
the fund for any 
17of the purposes for which the proceeds of the tax levied by
the 
18city under this Section may be used, including the payment of 
19any amount
that is otherwise required by this Article to be 
20paid from the proceeds of that
tax.

21(Source: P.A. 90-31, eff. 6-27-97; 90-766, eff. 8-14-98.)




22 (40 ILCS 5/11-170) (from Ch. 108 1/2, par. 11-170)



23 (Text of Section WITHOUT the changes made by P.A. 98-641, 
24which has been held unconstitutional)
25 Sec. 11-170. Contributions for age and service annuities 
 
 
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1for present
employees, future entrants and re-entrants.

2 (a) Beginning on the effective date and prior to July 1, 
31947, 3
1/4%; and beginning on July 1, 1947 and prior to July 
41, 1953, 5%; and
beginning July 1, 1953 and prior to January 1, 
51972, 6%; and beginning
January 1, 1972, 6 1/2% of each payment 
6of the salary of each present
employee, future entrant and 
7re-entrant, except as provided in subsection (a-5) and (a-10), 
8shall be contributed to the fund
as a deduction from salary for 
9age and service annuity.
10 (a-5) Except as provided in subsection (a-10), for an 
11employee who on or after January 1, 2011 and prior to the 
12effective date of this amendatory Act of the 100th General 
13Assembly first became a member or participant under this 
14Article and made the election under item (i) of subsection 
15(d-10) of Section 1-160: prior to the effective date of this 
16amendatory Act of the 100th General Assembly, 6.5%; and 
17beginning on the effective date of this amendatory Act of the 
18100th General Assembly and prior to January 1, 2018, 7.5%; and 
19beginning January 1, 2018 and prior to January 1, 2019, 8.5%; 
20and beginning January 1, 2019 and thereafter, employee

21contributions for those employees who made the
election under 
22item (i) of subsection (d-10) of Section 1-160
shall be the 
23lesser of: (i) the total normal cost, calculated
using the 
24entry age normal actuarial method, projected for that
fiscal 
25year for the benefits and expenses of the plan of
benefits 
26applicable to those members and participants who first became 
 
 
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1members or participants on or after the effective date
of this 
2amendatory Act of the 100th General Assembly and to
those 
3employees who made the election under item (i) of
subsection 
4(d-10) of Section 1-160, but not less than 6.5% of
each payment 
5of salary combined with the employee contributions
provided for 
6in subsection (b) of Section 11-134.1 and Section
11-174 of 
7this Article; or
(ii) the aggregate employee contribution 
8consisting of 9.5% of
each payment of salary combined with the 
9employee contributions
provided for in subsection (b) of 
10Section 11-134.1 and 11-174 of
this Article.
11 Beginning with
the first pay period on or after the date 
12when the funded ratio
of the fund is first determined to have 
13reached the 90% funding
goal, and each pay period thereafter 
14for as long as the fund
maintains a funding ratio of 75% or 
15more, employee
contributions for age and service annuity for 
16those employees
who made the election under item (i) of 
17subsection (d-10) of
Section 1-160 shall be 5.5% of each 
18payment of salary. If the
funding ratio falls below 75%, then 
19employee contributions for age and service annuity for those 
20employees who made the
election under item (i) of subsection 
21(d-10) shall revert to the lesser of: (A) the total normal 
22cost, calculated
using the entry age normal actuarial method, 
23projected for that
fiscal year for the benefits and expenses of 
24the plan of
benefits applicable to those members and 
25participants who first became members or participants on or 
26after the effective date
of this amendatory Act of the 100th 
 
 
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1General Assembly and to
those employees who made the election 
2under item (i) of
subsection (d-10) of Section 1-160, but not 
3less than 6.5% of
each payment of salary combined with the 
4employee contributions
provided for in subsection (b) of 
5Section 11-134.1 and Section
11-174 of this Article; or
(B) the 
6aggregate employee contribution consisting of 9.5% of
each 
7payment of salary combined with the employee contributions

8provided for in subsection (b) of Section 11-134.1 and 11-174 
9of
this Article. If the fund once again is determined to
have 
10reached a funding ratio of 75%, the 5.5% of
salary contribution 
11for age and service annuity shall resume.
An employee who made 
12the election under item (ii) of subsection
(d-10) of Section 
131-160 shall continue to have the
contributions for age and 
14service annuity determined under
subsection (a) of this 
15Section.
16 If contributions are reduced to less than the
aggregate 
17employee contribution described in item (ii) or item (B) of 
18this
subsection due to application of the normal cost 
19criterion,
the employee contribution amount shall be

20consistent from July 1 of the fiscal year
through June 30 of 
21that fiscal year. 
22 The normal cost, for the purposes of this subsection (a-5) 
23and subsection (a-10), shall be calculated by an independent 
24enrolled actuary mutually agreed upon by the fund and the City. 
25The fees and expenses of the independent actuary shall be the 
26responsibility of the City. For purposes of this subsection 
 
 
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1(a-5), the fund and the City shall both be considered to be the 
2clients of the actuary, and the actuary shall utilize 
3participant data and actuarial standards to calculate the 
4normal cost. The fund shall provide information that the 
5actuary requests in order to calculate the applicable normal 
6cost.
7 (a-10) For each employee who on or after the effective date 
8of this amendatory Act of the 100th General Assembly first 
9becomes a member or participant under this Article, 9.5% of 
10each payment of salary shall be contributed to the fund as a 
11deduction from salary for age and service annuity. Beginning 
12January 1, 2018
and each year thereafter, employee 
13contributions
for each employee subject to this subsection 
14(a-10) shall be
the lesser of: (i) the total normal cost, 
15calculated using the entry age normal actuarial method, 
16projected for that
fiscal year for the benefits and expenses of 
17the plan of
benefits applicable to those members and 
18participants who first
become members or participants on or 
19after the effective date of this amendatory Act of the 100th 
20General Assembly and to
those employees who made the election 
21under item (i) of
subsection (d-10) of Section 1-160, but not 
22less than 6.5% of
each payment of salary combined with the 
23employee contributions
provided for in subsection (b) of 
24Section 11-134.1 and Section
11-174 of this Article; or (ii) 
25the aggregate
employee contribution consisting of 9.5% of each 
26payment of
salary combined with the employee contributions 
 
 
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1provided for in
subsection (b) of Section 11-134.1 and Section 
211-174 of this
Article.
3 Beginning with the first pay period on or after the date 
4when the funded ratio of the fund is first determined to have 
5reached the 90% funding goal, and each pay period thereafter 
6for as long as the fund maintains a funding ratio of 75% or 
7more, employee contributions for age and service annuity for 
8each employee subject to this subsection (a-10) shall be 5.5% 
9of each payment of salary. If the funding ratio falls below 
1075%, then employee contributions for age and service annuity 
11for each employee subject to this subsection (a-10) shall 
12revert to the lesser of: (A) the total normal cost, calculated 
13using the entry age normal actuarial method, projected for that

14fiscal year for the benefits and expenses of the plan of

15benefits applicable to those members and participants who first

16become members or participants on or after the effective date 
17of this amendatory Act of the 100th General Assembly and to

18those employees who made the election under item (i) of

19subsection (d-10) of Section 1-160, but not less than 6.5% of

20each payment of salary combined with the employee contributions

21provided for in subsection (b) of Section 11-134.1 and Section

2211-174 of this Article; or (B) the aggregate
employee 
23contribution consisting of 9.5% of each payment of
salary 
24combined with the employee contributions provided for in

25subsection (b) of Section 11-134.1 and Section 11-174 of this

26Article. If the fund once again is determined to have reached a 
 
 
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1funding ratio of 75%, the 5.5% of salary contribution for age 
2and service annuity shall resume.
3 If contributions are reduced to less than the
aggregate 
4employee contribution described in item (ii) or item (B) of 
5this
subsection (a-10) due to application of the normal cost

6criterion, the employee contribution amount shall be 
7consistent from July 1 of the fiscal year through June 30
of 
8that fiscal year.
9 Such deductions
beginning on the effective date and prior 
10to June 30, 1947, inclusive
shall be made for a future entrant 
11while he is in service until he
attains age 65, and for a 
12present employee while he is in service until
the amount so 
13deducted from his salary with interest at the rate of 4%
per 
14annum shall be equal to the sum which would have accumulated to 
15his
credit from sums deducted from his salary if deductions at 
16the rate
herein stated had been made during his entire service 
17until he attained
age 65 with interest at 4% per annum for the 
18period subsequent to his
attainment of age 65. Such deductions 
19beginning July 1, 1947 shall be
made and continued for 
20employees while in the service.

21 (b) (Blank). Concurrently with each employee contribution, 
22the city shall
contribute beginning on the effective date and 
23prior to July 1, 1947, 5
3/4%; and beginning July 1, 1947 and 
24prior to July 1, 1953, 7%; and
beginning July 1, 1953, 6% of 
25each payment of such salary until the
employee attains age 65.

26 (c) Each employee contribution made prior to the date age 
 
 
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1and
service annuity for an employee is fixed and each 
2corresponding city
contribution shall be allocated to the 
3account of and credited to the
employee for whose benefit it is 
4made.

5 (d) Notwithstanding Section 1-103.1, the changes to this 
6Section made by this amendatory Act of the 100th General 
7Assembly apply regardless of whether the employee was in active 
8service on or after the effective date of this amendatory Act.
9(Source: P.A. 81-1536.)

10 (40 ILCS 5/11-197.7 new)
11 Sec. 11-197.7. Payment of annuity other than direct. The 
12board, at the written direction and request of any annuitant, 
13may, solely as an accommodation to such annuitant, pay the 
14annuity due him or her to a bank, savings and loan association, 
15or any other financial institution insured by an agency of the 
16federal government, for deposit to his or her account, or to a 
17bank or trust company for deposit in a trust established by him 
18or her for his benefit with such bank, savings and loan 
19association, or trust company, and such annuitant may withdraw 
20such direction at any time. The board may also, in the case of 
21any disability beneficiary or annuitant for whom no estate 
22guardian has been appointed and who is confined in a publicly 
23owned and operated mental institution, pay such disability 
24benefit or annuity due such person to the superintendent or 
25other head of such institution or hospital for deposit to such 
 
 
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1person's trust fund account maintained for him or her by such 
2institution or hospital, if by law such trust fund accounts are 
3authorized or recognized.




4 (40 ILCS 5/11-223.1) (from Ch. 108 1/2, par. 11-223.1)



5 Sec. 11-223.1. Assignment for health, hospital and medical 
6insurance. 

7 The board may provide, by regulation, that any annuitant or 
8pensioner,
may assign his annuity or disability benefit, or any 
9part thereof, for the
purpose of premium payment for a 
10membership for the annuitant, and his or
her spouse and 
11children, in a non-profit group hospital care plan or group

12medical surgical plan, provided, however, that the board may, 
13in its
discretion, terminate the right of assignment. Any such 
14hospital or medical
insurance plan may include provision for 
15the beneficiaries thereof who rely
on treatment by spiritual 
16means alone through prayer for healing in
accordance with the 
17tenets and practice of a well recognized religious

18denomination.

19 Upon the adoption of a regulation permitting such 
20assignment, the board
shall establish and administer a plan for 
21the maintenance of the insurance
plan membership by the 
22annuitant or pensioner.

23(Source: Laws 1965, p. 2290.)





24 (40 ILCS 5/11-230) (from Ch. 108 1/2, par. 11-230)



 
 
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1 Sec. 11-230. Felony conviction. 

2 None of the benefits provided in this Article shall be paid 
3to any
person who is convicted of any felony relating to or 
4arising out of or in
connection with his service as employee.

5 This section shall not operate to impair any contract or 
6vested right
heretofore acquired under any law or laws 
7continued in this Article, nor to
preclude the right to a 
8refund.

9 Any refund required under this Article shall be calculated 
10based on that person's contributions to the Fund, less the 
11amount of any annuity benefit previously received by the person 
12or his or beneficiaries. The changes made to this Section by 
13this amendatory Act of the 100th General Assembly apply only to 
14persons who first become members or participants under this 
15Article on or after the effective date of this amendatory Act 
16of the 100th General Assembly.
17 All future entrants entering service after July 11, 1955, 
18shall be
deemed to have consented to the provisions of this 
19section as a condition
of coverage.

20(Source: Laws 1963, p. 161.)


21 (40 ILCS 5/8-173.1 rep.)
22 (40 ILCS 5/11-169.1 rep.)
23 Section 15-6. The Illinois Pension Code is amended by 
24repealing Sections 8-173.1 and 11-169.1.

 
 
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1 Section 15-10. Inseverability and severability. The 
2provisions of this Article and amendments to Section 1-160 of 
3the Illinois Pension Code applicable to Articles 8 and 11 of 
4the Illinois Pension Code as amended by this amendatory Act of 
5the 100th General Assembly are inseverable, except that the 
6changes made to
Sections 8-228.5 and 11-125.9 of the Illinois 
7Pension Code are severable under
Section 1.31 of the Statute on 
8Statutes.

9
ARTICLE 20.  TECHNOLOGY MANAGEMENT


10 Section 20-5. The Department of Central Management 
11Services Law of the
Civil Administrative Code of Illinois is 
12amended by changing Sections 405-20, 405-250, and 405-410 as 
13follows:




14 (20 ILCS 405/405-20) (was 20 ILCS 405/35.7)



15 Sec. 405-20. Fiscal policy information to Governor; 
16information technology statistical research
planning.
17 (a) The Department
shall be responsible for providing the 
18Governor with timely,
comprehensive, and meaningful 
19information pertinent to the formulation
and execution of 
20fiscal policy. In performing this responsibility the

21Department shall have the power and duty to do the following:


22  (1) Control the procurement, retention, installation,

23 maintenance,
and operation, as specified by the Director, 
 
 
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1 of information technology electronic data
processing 
2 equipment and software used by State agencies in such a 
3 manner as to
achieve maximum economy and provide adequate 
4 assistance in the
development of information suitable for 
5 management analysis.


6  (2) Establish principles and standards of information 
7 technology statistical
reporting by
State agencies and 
8 priorities for completion of research by those
agencies in 
9 accordance with the requirements for management analysis 
10 as
specified by the Director.


11  (3) Establish, through the Director, charges for 
12 information technology
statistical services
requested by 
13 State agencies and rendered by the Department.
The 
14 Department is likewise empowered through the Director
to 
15 establish prices or charges for information technology 
16 services rendered by the Department for all statistical 
17 reports purchased by
agencies and individuals not 
18 connected with State government.


19  (4) Instruct all State agencies as the Director may 
20 require to
report regularly to the Department, in the 
21 manner the
Director may
prescribe, their usage of 
22 information technology electronic information devices and 
23 services,
the cost
incurred, the information produced, and 
24 the procedures followed in
obtaining the information. All 
25 State agencies shall
request of the
Director any 
26 information technology resources statistical
services 
 
 
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1 requiring the use of
electronic devices and shall conform 
2 to the priorities assigned by the
Director in using those 
3 electronic devices.


4  (5) Examine the accounts, use of information 
5 technology resources, and statistical data of any

6 organization,
body, or agency receiving appropriations 
7 from the General
Assembly.


8  (6) Install and operate a modern information system 
9 utilizing
equipment adequate to satisfy the requirements 
10 for analysis and review
as specified by the Director. 
11 Expenditures for information technology statistical 
12 services
rendered shall be reimbursed by the recipients. 
13 The reimbursement
shall
be determined by the Director as 
14 amounts sufficient to
reimburse the Technology Management 
15 Statistical Services Revolving Fund for expenditures

16 incurred in rendering the services.

17 (b) In addition to the other powers and duties listed in 
18this Section,
the Department shall analyze the present and 
19future aims, needs, and
requirements of information technology 
20statistical research and planning in order to provide
for the

21formulation of overall policy relative to the use of electronic 
22data
processing equipment and software by the State of 
23Illinois. In making this analysis,
the Department under the 
24Director shall formulate a master plan for the use of 
25information technology
statistical research, utilizing 
26electronic equipment, software and services most

 
 
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1advantageously, and advising whether electronic data 
2processing
equipment and software should be leased or purchased 
3by the State. The Department under
the Director shall prepare 
4and submit interim reports of meaningful
developments and 
5proposals for legislation to the Governor on or before
January 
630 each year. The Department under the Director shall engage in 
7a
continuing analysis and evaluation of the master plan so 
8developed, and
it shall be the responsibility of the Department 
9to recommend from time to
time any needed amendments and 
10modifications of any master plan enacted
by the General 
11Assembly.

12 (c) For the purposes of this Section, Section 405-245, and

13paragraph (4) of Section 405-10 only, "State
agencies" means 
14all
departments, boards, commissions, and agencies of the State 
15of Illinois
subject to the Governor.

16(Source: P.A. 94-91, eff. 7-1-05.)





17 (20 ILCS 405/405-250) (was 20 ILCS 405/35.7a)



18 Sec. 405-250. Information technology Statistical services; 
19use of information technology electronic data processing

20equipment and software. The Department may make information 
21technology resources statistical services and the
use of 
22information technology
electronic data processing equipment 
23and software, including necessary
telecommunications
lines and 
24equipment, available to local governments, elected State

25officials,
State educational institutions, and all other 
 
 
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1governmental units of the
State
requesting them. The Director 
2is empowered to establish prices and charges
for the 
3information technology resources statistical services so 
4furnished and for the use of the information technology 
5electronic
data processing equipment and software and 
6necessary telecommunications lines and equipment.
The prices 
7and charges shall be sufficient to reimburse the cost
of 
8furnishing
the services and use of equipment, software, and 
9lines.

10(Source: P.A. 91-239, eff. 1-1-00.)





11 (20 ILCS 405/405-410)


12 Sec. 405-410. Transfer of Information Technology 
13functions. 

14 (a) Notwithstanding any other law to the contrary, the 
15Director of Central Management Services, working in 
16cooperation with
the Director of any other agency, department, 
17board, or commission directly
responsible to the Governor, may 
18direct the transfer, to the Department of
Central Management 
19Services, of those information technology functions at that

20agency, department, board, or commission that are suitable for 
21centralization. 

22 Upon receipt of the written direction to transfer 
23information technology
functions to the Department of Central 
24Management Services, the personnel,
equipment, and property 
25(both real and personal) directly relating to the
transferred 
 
 
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1functions shall be transferred to the Department of Central

2Management Services, and the relevant documents, records, and 
3correspondence
shall be transferred or copied, as the Director 
4may prescribe.

5 (b) Upon receiving written direction from the Director of 
6Central
Management Services, the Comptroller and Treasurer are 
7authorized
to transfer the unexpended balance of any 
8appropriations related to the
information technology functions 
9transferred to the Department of Central
Management Services 
10and shall make the necessary fund transfers from any
special 
11fund in the State Treasury or from any other federal or State 
12trust
fund held by the Treasurer to the General Revenue Fund or 
13, the Technology Management Statistical Services Revolving 
14Fund, or the Communications Revolving Fund, as designated by 
15the Director of Central Management Services, for
use by the 
16Department of Central Management Services in support of 
17information
technology functions or any other related costs or 
18expenses of the Department
of Central Management Services.

19 (c) The rights of employees and the State and its agencies 
20under the
Personnel Code and applicable collective bargaining 
21agreements or under any
pension, retirement, or annuity plan 
22shall not be affected by any transfer
under this Section.

23 (d) The functions transferred to the Department of Central 
24Management
Services by this Section shall be vested in and 
25shall be exercised by the
Department of Central Management 
26Services. Each act done in the exercise of
those functions 
 
 
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1shall have the same legal effect as if done by the agencies,

2offices, divisions, departments, bureaus, boards and 
3commissions from which
they were transferred.

4 Every person or other entity shall be subject to the same 
5obligations and
duties and any penalties, civil or criminal, 
6arising therefrom, and shall have
the same rights arising from 
7the exercise of such rights, powers, and duties as
had been 
8exercised by the agencies, offices, divisions, departments, 
9bureaus,
boards, and commissions from which they were 
10transferred.

11 Whenever reports or notices are now required to be made or 
12given or papers
or documents furnished or served by any person 
13in regards to the functions
transferred to or upon the 
14agencies, offices, divisions, departments, bureaus,
boards, 
15and commissions from which the functions were transferred, the 
16same
shall be made, given, furnished or served in the same 
17manner to or upon the
Department of Central Management 
18Services.

19 This Section does not affect any act done, ratified, or 
20cancelled or any
right occurring or established or any action 
21or proceeding had or commenced
in an administrative, civil, or 
22criminal cause regarding the functions
transferred, but those 
23proceedings may be continued by the Department of
Central 
24Management Services.

25 This Section does not affect the legality of any rules in 
26the Illinois
Administrative Code regarding the functions 
 
 
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1transferred in this Section that
are in force on the effective 
2date of this Section. If necessary, however,
the affected 
3agencies shall propose, adopt, or repeal rules, rule 
4amendments,
and rule recodifications as appropriate to 
5effectuate this Section.

6(Source: P.A. 93-25, eff. 6-20-03; 93-839, eff. 7-30-04; 
793-1067, eff. 1-15-05.)


8 Section 20-10. The State Finance Act is amended by changing 
9Sections 5.12, 5.55, 6p-1, 6p-2, 6z-34, and 8.16a as follows:




10 (30 ILCS 105/5.12) (from Ch. 127, par. 141.12)



11 Sec. 5.12. The Communications Revolving Fund. This Section 
12is repealed on December 31, 2017. 
13(Source: Laws 1919, p. 946.)





14 (30 ILCS 105/5.55) (from Ch. 127, par. 141.55)



15 Sec. 5.55. The Technology Management Statistical Services 
16Revolving Fund. 
17(Source: Laws 1919, p. 946.)





18 (30 ILCS 105/6p-1) (from Ch. 127, par. 142p1)



19 Sec. 6p-1. 
The Technology Management Revolving Fund 
20(formerly known as the Statistical Services Revolving Fund) 
21shall be initially
financed by a transfer of funds from the 
22General Revenue Fund. Thereafter,
all fees and other monies 
 
 
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1received by the Department of Central Management
Services in 
2payment for statistical services rendered pursuant to Section

3405-20 of the Department of Central Management Services Law (20

4ILCS 405/405-20) shall be paid
into
the Technology Management

5Statistical Services Revolving Fund. On and after July 1, 2017, 
6or after sufficient moneys have been received in the 
7Communications Revolving Fund to pay all Fiscal Year 2017 
8obligations payable from the Fund, whichever is later, all fees 
9and other moneys received by the Department of Central 
10Management Services in payment for communications services 
11rendered pursuant to the Department of Central Management 
12Services Law of the Civil Administrative Code of Illinois or 
13sale of surplus State communications equipment shall be paid 
14into the Technology Management Revolving Fund. The money in 
15this fund shall be used
by the Department of Central Management 
16Services as reimbursement for
expenditures incurred in 
17rendering statistical services and, beginning July 1, 2017, as 
18reimbursement for expenditures incurred in relation to 
19communications services.

20(Source: P.A. 91-239, eff. 1-1-00.)





21 (30 ILCS 105/6p-2) (from Ch. 127, par. 142p2)



22 Sec. 6p-2. 
The Communications Revolving Fund shall be 
23initially financed
by a transfer of funds from the General 
24Revenue Fund. Thereafter, through June 30, 2017, all fees
and 
25other monies received by the Department of Central Management 
 
 
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1Services in
payment for communications services rendered 
2pursuant to the Department of
Central Management Services Law 
3or sale of surplus State communications
equipment shall be paid 
4into the Communications Revolving Fund. Except as
otherwise 
5provided in this Section, the money in this fund shall be used 
6by the
Department of Central Management Services as 
7reimbursement for expenditures
incurred in relation to 
8communications services.

9 On the effective date of this
amendatory Act of the 93rd 
10General Assembly, or as soon as practicable
thereafter, the 
11State Comptroller shall order transferred and the State

12Treasurer shall transfer $3,000,000 from the Communications 
13Revolving Fund to
the Emergency Public Health Fund to be used 
14for the purposes specified in
Section 55.6a of the 
15Environmental Protection Act.

16 In addition to any other transfers that may be provided for 
17by law, on July 1, 2011, or as soon thereafter as practical, 
18the State Comptroller shall direct and the State Treasurer 
19shall transfer the sum of $5,000,000 from the General Revenue 
20Fund to the Communications Revolving Fund. 
21 Notwithstanding any other provision of law, in addition to 
22any other transfers that may be provided by law, on July 1, 
232017, or after sufficient moneys have been received in the 
24Communications Revolving Fund to pay all Fiscal Year 2017 
25obligations payable from the Fund, whichever is later, the 
26State Comptroller shall direct and the State Treasurer shall 
 
 
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1transfer the remaining balance from the Communications 
2Revolving Fund into the Technology Management Revolving Fund. 
3Upon completion of the transfer, any future deposits due to 
4that Fund and any outstanding obligations or liabilities of 
5that Fund pass to the Technology Management Revolving Fund. 
6(Source: P.A. 97-641, eff. 12-19-11.)





7 (30 ILCS 105/6z-34)



8 Sec. 6z-34. Secretary of State Special Services Fund. There

9is created in the State Treasury a special fund to be known as 
10the Secretary of
State Special Services Fund. Moneys deposited 
11into the Fund may, subject to
appropriation, be used by the 
12Secretary of State for any or all of the
following purposes:


13  (1) For general automation efforts within operations 
14 of the Office of
Secretary of State.


15  (2) For technology applications in any form that will 
16 enhance the
operational capabilities of the Office of 
17 Secretary of State.


18  (3) To provide funds for any type of library grants 
19 authorized and
administered by the Secretary of State as 
20 State Librarian.

21 These funds are in addition to any other funds otherwise 
22authorized to the
Office of Secretary of State for like or 
23similar purposes.

24 On August 15, 1997, all fiscal year 1997 receipts that 
25exceed the
amount of $15,000,000 shall be transferred from this 
 
 
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1Fund to the Technology Management Revolving Fund (formerly 
2known as the Statistical
Services Revolving Fund); on August 
315, 1998 and each year thereafter
through 2000, all
receipts 
4from the fiscal year ending on the previous June 30th that 
5exceed the
amount of $17,000,000 shall be transferred from this 
6Fund to the Technology Management Revolving Fund (formerly 
7known as the Statistical
Services Revolving Fund); on August 
815, 2001 and each year thereafter
through 2002, all
receipts 
9from the fiscal year ending on the previous June 30th that 
10exceed the
amount of $19,000,000 shall be transferred from this 
11Fund to the Technology Management Revolving Fund (formerly 
12known as the Statistical
Services Revolving Fund); and on 
13August 15, 2003 and each year thereafter, all
receipts from the 
14fiscal year ending on the previous June 30th that exceed the

15amount of $33,000,000 shall be transferred from this Fund to 
16the Technology Management Revolving Fund (formerly known as the 
17Statistical
Services Revolving Fund).

18(Source: P.A. 92-32, eff. 7-1-01; 93-32, eff. 7-1-03.)





19 (30 ILCS 105/8.16a) (from Ch. 127, par. 144.16a)



20 Sec. 8.16a. 
Appropriations for the procurement, 
21installation,
retention, maintenance and operation of 
22electronic data processing and
information technology devices 
23and software used by state agencies subject to Section 405-20 
24of
the Department of Central Management Services Law (20 ILCS 
25405/405-20), the purchase of necessary
supplies and equipment 
 
 
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1and accessories thereto, and all other expenses
incident to the 
2operation and maintenance of those electronic data
processing 
3and information technology devices and software are payable 
4from the Technology Management Statistical
Services Revolving 
5Fund. However, no contract shall be entered into or
obligation 
6incurred for any expenditure from the Technology Management 
7Statistical Services
Revolving Fund until after the purpose and 
8amount has been approved in
writing by the Director of Central 
9Management Services. Until there are
sufficient funds in the 
10Technology Management Revolving Fund (formerly known as the 
11Statistical Services Revolving Fund) to carry out
the purposes 
12of this amendatory Act of 1965, however, the State agencies

13subject to that Section 405-20
shall, on written approval of 
14the Director of Central Management
Services, pay the cost of 
15operating and maintaining electronic data processing
systems 
16from current appropriations as classified and standardized in 
17the State Finance Act
"An Act in relation to State finance", 
18approved June 10, 1919, as amended.

19(Source: P.A. 91-239, eff. 1-1-00.)


20 Section 20-15. The Illinois Pension Code is amended by 
21changing Section 1A-112 as follows:




22 (40 ILCS 5/1A-112)



23 Sec. 1A-112. Fees. 

24 (a) Every pension fund that is required to file an annual 
 
 
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1statement under
Section 1A-109 shall pay to the Department an 
2annual compliance fee. In the
case of a pension fund under 
3Article 3 or 4 of this Code, the annual compliance
fee shall be 
40.02% (2 basis points) of the total
assets of the pension
fund, 
5as reported in the most current annual statement of the fund, 
6but not
more than $8,000. In the case of all other pension 
7funds and
retirement
systems, the annual compliance fee shall 
8be $8,000.

9 (b) The annual compliance fee shall be due on June 30 for 
10the following
State fiscal year, except that the fee payable in 
111997 for fiscal year 1998
shall be due no earlier than 30 days 
12following the effective date of this
amendatory Act of 1997.

13 (c) Any information obtained by the Division that is 
14available to the public
under the Freedom of Information Act 
15and is either compiled in published form
or maintained on a 
16computer processible medium shall be furnished upon the
written 
17request of any applicant and the payment of a reasonable 
18information
services fee established by the Director, 
19sufficient to cover the total cost to
the Division of 
20compiling, processing, maintaining, and generating the

21information. The information may be furnished by means of 
22published copy or on
a computer processed or computer 
23processible medium.

24 No fee may be charged to any person for information that 
25the Division is
required by law to furnish to that person.

26 (d) Except as otherwise provided in this Section, all fees 
 
 
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1and penalties
collected by the Department under this Code shall 
2be deposited into the Public
Pension Regulation Fund.

3 (e) Fees collected under subsection (c) of this Section and 
4money collected
under Section 1A-107 shall be deposited into 
5the Technology Management Department's Statistical
Services 
6Revolving Fund and credited to the account of the Department's 
7Public Pension
Division. This income shall be used exclusively 
8for the
purposes set forth in Section 1A-107. Notwithstanding 
9the provisions of
Section 408.2 of the Illinois Insurance Code, 
10no surplus funds remaining in
this account shall be deposited 
11in the Insurance Financial Regulation Fund.
All money in this 
12account that the Director certifies is not needed for the

13purposes set forth in Section 1A-107 of this Code shall be 
14transferred to the
Public Pension Regulation Fund.

15 (f) Nothing in this Code prohibits the General Assembly 
16from appropriating
funds from the General Revenue Fund to the 
17Department for the purpose of
administering or enforcing this 
18Code.

19(Source: P.A. 93-32, eff. 7-1-03.)


20 Section 20-20. The Illinois Insurance Code is amended by 
21changing Sections 408, 408.2, 1202, and 1206 as follows:




22 (215 ILCS 5/408) (from Ch. 73, par. 1020)


23 Sec. 408. Fees and charges. 

24 (1) The Director shall charge, collect and
give proper 
 
 
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1acquittances for the payment of the following fees and charges:


2  (a) For filing all documents submitted for the 
3 incorporation or
organization or certification of a 
4 domestic company, except for a fraternal
benefit society, 
5 $2,000.


6  (b) For filing all documents submitted for the 
7 incorporation or
organization of a fraternal benefit 
8 society, $500.


9  (c) For filing amendments to articles of incorporation 
10 and amendments to
declaration of organization, except for a 
11 fraternal benefit society, a
mutual benefit association, a 
12 burial society or a farm mutual, $200.


13  (d) For filing amendments to articles of incorporation 
14 of a fraternal
benefit society, a mutual benefit 
15 association or a burial society, $100.


16  (e) For filing amendments to articles of incorporation 
17 of a farm mutual,
$50.


18  (f) For filing bylaws or amendments thereto, $50.


19  (g) For filing agreement of merger or consolidation:


20   (i) for a domestic company, except
for a fraternal 
21 benefit society, a
mutual benefit association, a 
22 burial society,
or a farm mutual, $2,000.


23   (ii) for a foreign or
alien company, except for a 
24 fraternal
benefit society, $600.


25   (iii) for a fraternal benefit society,
a mutual 
26 benefit association, a burial society,
or a farm 
 
 
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1 mutual, $200.


2  (h) For filing agreements of reinsurance by a domestic 
3 company, $200.


4  (i) For filing all documents submitted by a foreign or 
5 alien
company to be admitted to transact business or 
6 accredited as a
reinsurer in this State, except for a

7 fraternal benefit society, $5,000.


8  (j) For filing all documents submitted by a foreign or 
9 alien
fraternal benefit society to be admitted to transact 
10 business
in this State, $500.


11  (k) For filing declaration of withdrawal of a foreign 
12 or
alien company, $50.


13  (l) For filing annual statement by a domestic company, 
14 except a fraternal benefit
society, a mutual benefit 
15 association, a burial society, or
a farm mutual, $200.


16  (m) For filing annual statement by a domestic fraternal 
17 benefit
society, $100.


18  (n) For filing annual statement by a farm mutual, a 
19 mutual benefit
association, or a burial society, $50.


20  (o) For issuing a certificate of authority or
renewal 
21 thereof except to a foreign fraternal benefit society, 
22 $400.


23  (p) For issuing a certificate of authority or renewal 
24 thereof to a foreign
fraternal benefit society, $200.


25  (q) For issuing an amended certificate of authority, 
26 $50.


 
 
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1  (r) For each certified copy of certificate of 
2 authority, $20.


3  (s) For each certificate of deposit, or valuation, or 
4 compliance
or surety certificate, $20.


5  (t) For copies of papers or records per page, $1.


6  (u) For each certification to copies
of papers or 
7 records, $10.


8  (v) For multiple copies of documents or certificates 
9 listed in
subparagraphs (r), (s), and (u) of paragraph (1) 
10 of this Section, $10 for
the first copy of a certificate of 
11 any type and $5 for each additional copy
of the same 
12 certificate requested at the same time, unless, pursuant to

13 paragraph (2) of this Section, the Director finds these 
14 additional fees
excessive.


15  (w) For issuing a permit to sell shares or increase 
16 paid-up
capital:


17   (i) in connection with a public stock offering, 
18 $300;


19   (ii) in any other case, $100.


20  (x) For issuing any other certificate required or 
21 permissible
under the law, $50.


22  (y) For filing a plan of exchange of the stock of a 
23 domestic
stock insurance company, a plan of 
24 demutualization of a domestic
mutual company, or a plan of 
25 reorganization under Article XII, $2,000.


26  (z) For filing a statement of acquisition of a
domestic 
 
 
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1 company as defined in Section 131.4 of this Code, $2,000.


2  (aa) For filing an agreement to purchase the business 
3 of an
organization authorized under the Dental Service Plan 
4 Act
or the Voluntary Health Services Plans Act or
of a 
5 health maintenance
organization or a limited health 
6 service organization, $2,000.


7  (bb) For filing a statement of acquisition of a foreign 
8 or alien
insurance company as defined in Section 131.12a of 
9 this Code, $1,000.


10  (cc) For filing a registration statement as required in 
11 Sections 131.13
and 131.14, the notification as required by 
12 Sections 131.16,
131.20a, or 141.4, or an
agreement or 
13 transaction required by Sections 124.2(2), 141, 141a, or

14 141.1, $200.


15  (dd) For filing an application for licensing of:


16   (i) a religious or charitable risk pooling trust or 
17 a workers'
compensation pool, $1,000;


18   (ii) a workers' compensation service company, 
19 $500;


20   (iii) a self-insured automobile fleet, $200; or


21   (iv) a renewal of or amendment of any license 
22 issued pursuant to (i),
(ii), or (iii) above, $100.


23  (ee) For filing articles of incorporation for a 
24 syndicate to engage in
the business of insurance through 
25 the Illinois Insurance Exchange, $2,000.


26  (ff) For filing amended articles of incorporation for a 
 
 
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1 syndicate engaged
in the business of insurance through the 
2 Illinois Insurance Exchange, $100.


3  (gg) For filing articles of incorporation for a limited 
4 syndicate to
join with other subscribers or limited 
5 syndicates to do business through
the Illinois Insurance 
6 Exchange, $1,000.


7  (hh) For filing amended articles of incorporation for a 
8 limited
syndicate to do business through the Illinois 
9 Insurance Exchange, $100.


10  (ii) For a permit to solicit subscriptions to a 
11 syndicate
or limited syndicate, $100.


12  (jj) For the filing of each form as required in Section 
13 143 of this
Code, $50 per form. The fee for advisory and 
14 rating
organizations shall be $200 per form.


15   (i) For the purposes of the form filing fee, 
16 filings made on insert page
basis will be considered 
17 one form at the time of its original submission.

18 Changes made to a form subsequent to its approval shall 
19 be considered a
new filing.


20   (ii) Only one fee shall be charged for a form, 
21 regardless of the number
of other forms or policies 
22 with which it will be used.


23   (iii) Fees charged for a policy filed as it will be 
24 issued regardless of the number of forms comprising 
25 that policy shall not exceed $1,500. For advisory or 
26 rating organizations, fees charged for a policy filed 
 
 
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1 as it will be issued regardless of the number of forms 
2 comprising that policy shall not exceed $2,500.


3   (iv) The Director may by rule exempt forms from 
4 such fees.


5  (kk) For filing an application for licensing of a 
6 reinsurance
intermediary, $500.


7  (ll) For filing an application for renewal of a license 
8 of a reinsurance
intermediary, $200.

9 (2) When printed copies or numerous copies of the same 
10paper or records
are furnished or certified, the Director may 
11reduce such fees for copies
if he finds them excessive. He may, 
12when he considers it in the public
interest, furnish without 
13charge to state insurance departments and persons
other than 
14companies, copies or certified copies of reports of 
15examinations
and of other papers and records.

16 (3) The expenses incurred in any performance
examination 
17authorized by law shall be paid by the company or person being

18examined. The charge shall be reasonably related to the cost of 
19the
examination including but not limited to compensation of 
20examiners,
electronic data processing costs, supervision and 
21preparation of an
examination report and lodging and travel 
22expenses.
All lodging and travel expenses shall be in accord

23with the applicable travel regulations as published by the 
24Department of
Central Management Services and approved by the 
25Governor's Travel Control
Board, except that out-of-state 
26lodging and travel expenses related to
examinations authorized 
 
 
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1under Section 132 shall be in accordance with
travel rates 
2prescribed under paragraph 301-7.2 of the Federal Travel

3Regulations, 41 C.F.R. 301-7.2, for reimbursement of 
4subsistence expenses
incurred during official travel. All 
5lodging and travel expenses may be reimbursed directly upon 
6authorization of the
Director. With the exception of the
direct 
7reimbursements authorized by the
Director, all performance 
8examination charges collected by the
Department shall be paid

9to the Insurance Producer Administration Fund,
however, the 
10electronic data processing costs
incurred by the Department in 
11the performance of any examination shall be
billed directly to 
12the company being examined for payment to the Technology 
13Management
Statistical Services Revolving Fund.

14 (4) At the time of any service of process on the Director

15as attorney for such service, the Director shall charge and 
16collect the
sum of $20, which may be recovered as taxable costs 
17by
the party to the suit or action causing such service to be 
18made if he prevails
in such suit or action.

19 (5) (a) The costs incurred by the Department of Insurance

20in conducting any hearing authorized by law shall be assessed 
21against the
parties to the hearing in such proportion as the 
22Director of Insurance may
determine upon consideration of all 
23relevant circumstances including: (1)
the nature of the 
24hearing; (2) whether the hearing was instigated by, or
for the 
25benefit of a particular party or parties; (3) whether there is 
26a
successful party on the merits of the proceeding; and (4) the 
 
 
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1relative levels
of participation by the parties.

2 (b) For purposes of this subsection (5) costs incurred 
3shall
mean the hearing officer fees, court reporter fees, and 
4travel expenses
of Department of Insurance officers and 
5employees; provided however, that
costs incurred shall not 
6include hearing officer fees or court reporter
fees unless the 
7Department has retained the services of independent

8contractors or outside experts to perform such functions.

9 (c) The Director shall make the assessment of costs 
10incurred as part of
the final order or decision arising out of 
11the proceeding; provided, however,
that such order or decision 
12shall include findings and conclusions in support
of the 
13assessment of costs. This subsection (5) shall not be construed 
14as
permitting the payment of travel expenses unless calculated 
15in accordance
with the applicable travel regulations of the 
16Department
of Central Management Services, as approved by the 
17Governor's Travel Control
Board. The Director as part of such 
18order or decision shall require all
assessments for hearing 
19officer fees and court reporter fees, if any, to
be paid 
20directly to the hearing officer or court reporter by the 
21party(s)
assessed for such costs. The assessments for travel 
22expenses of Department
officers and employees shall be 
23reimbursable to the
Director of Insurance for
deposit to the 
24fund out of which those expenses had been paid.

25 (d) The provisions of this subsection (5) shall apply in 
26the case of any
hearing conducted by the Director of Insurance 
 
 
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1not otherwise specifically
provided for by law.

2 (6) The Director shall charge and collect an annual 
3financial
regulation fee from every domestic company for 
4examination and analysis of
its financial condition and to fund 
5the internal costs and expenses of the
Interstate Insurance 
6Receivership Commission as may be allocated to the State
of 
7Illinois and companies doing an insurance business in this 
8State pursuant to
Article X of the Interstate Insurance 
9Receivership Compact. The fee shall be
the greater fixed amount 
10based upon
the combination of nationwide direct premium income 
11and
nationwide reinsurance
assumed premium
income or upon 
12admitted assets calculated under this subsection as follows:


13  (a) Combination of nationwide direct premium income 
14 and
nationwide reinsurance assumed premium.


15   (i) $150, if the premium is less than $500,000 and 
16 there is
no
reinsurance assumed premium;


17   (ii) $750, if the premium is $500,000 or more, but 
18 less
than $5,000,000
and there is no reinsurance 
19 assumed premium; or if the premium is less than

20 $5,000,000 and the reinsurance assumed premium is less 
21 than $10,000,000;


22   (iii) $3,750, if the premium is less than 
23 $5,000,000 and
the reinsurance
assumed premium is 
24 $10,000,000 or more;


25   (iv) $7,500, if the premium is $5,000,000 or more, 
26 but
less than
$10,000,000;


 
 
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1   (v) $18,000, if the premium is $10,000,000 or more, 
2 but
less than $25,000,000;


3   (vi) $22,500, if the premium is $25,000,000 or 
4 more, but
less
than $50,000,000;


5   (vii) $30,000, if the premium is $50,000,000 or 
6 more,
but less than $100,000,000;


7   (viii) $37,500, if the premium is $100,000,000 or 
8 more.


9  (b) Admitted assets.


10   (i) $150, if admitted assets are less than 
11 $1,000,000;


12   (ii) $750, if admitted assets are $1,000,000 or 
13 more, but
less than
$5,000,000;


14   (iii) $3,750, if admitted assets are $5,000,000 or 
15 more,
but less than
$25,000,000;


16   (iv) $7,500, if admitted assets are $25,000,000 or 
17 more,
but less than
$50,000,000;


18   (v) $18,000, if admitted assets are $50,000,000 or 
19 more,
but less than
$100,000,000;


20   (vi) $22,500, if admitted assets are $100,000,000 
21 or
more, but less
than $500,000,000;


22   (vii) $30,000, if admitted assets are $500,000,000 
23 or
more, but less
than $1,000,000,000;


24   (viii) $37,500, if admitted assets are 
25 $1,000,000,000
or more.


26  (c) The sum of financial regulation fees charged to the 
 
 
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1 domestic
companies of the same affiliated group shall not 
2 exceed $250,000
in the aggregate in any single year and 
3 shall be billed by the Director to
the member company 
4 designated by the
group.

5 (7) The Director shall charge and collect an annual 
6financial regulation
fee from every foreign or alien company, 
7except fraternal benefit
societies, for the
examination and 
8analysis of its financial condition and to fund the internal

9costs and expenses of the Interstate Insurance Receivership 
10Commission as may
be allocated to the State of Illinois and 
11companies doing an insurance business
in this State pursuant to 
12Article X of the Interstate Insurance Receivership
Compact.
The 
13fee shall be a fixed amount based upon Illinois direct premium 
14income
and nationwide reinsurance assumed premium income in 
15accordance with the
following schedule:


16  (a) $150, if the premium is less than $500,000 and 
17 there is
no
reinsurance assumed premium;


18  (b) $750, if the premium is $500,000 or more, but less 
19 than
$5,000,000
and there is no reinsurance assumed 
20 premium;
or if the premium is less than $5,000,000 and the 
21 reinsurance assumed
premium is less than $10,000,000;


22  (c) $3,750, if the premium is less than $5,000,000 and 
23 the
reinsurance
assumed premium is $10,000,000 or more;


24  (d) $7,500, if the premium is $5,000,000 or more, but 
25 less
than
$10,000,000;


26  (e) $18,000, if the premium is $10,000,000 or more, but

 
 
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1 less than
$25,000,000;


2  (f) $22,500, if the premium is $25,000,000 or more, but

3 less than
$50,000,000;


4  (g) $30,000, if the premium is $50,000,000 or more, but

5 less than
$100,000,000;


6  (h) $37,500, if the premium is $100,000,000 or more.

7 The sum of financial regulation fees under this subsection 
8(7)
charged to the foreign or alien companies within the same 
9affiliated group
shall not exceed $250,000 in the aggregate in 
10any single year
and shall be
billed by the Director to the 
11member company designated by the group.

12 (8) Beginning January 1, 1992, the financial regulation 
13fees imposed
under subsections (6) and (7)
of this Section 
14shall be paid by each company or domestic affiliated group

15annually. After January
1, 1994, the fee shall be billed by 
16Department invoice
based upon the company's
premium income or 
17admitted assets as shown in its annual statement for the

18preceding calendar year. The invoice is due upon
receipt and 
19must be paid no later than June 30 of each calendar year. All

20financial
regulation fees collected by the Department shall be 
21paid to the Insurance
Financial Regulation Fund. The Department 
22may not collect financial
examiner per diem charges from 
23companies subject to subsections (6) and (7)
of this Section 
24undergoing financial examination
after June 30, 1992.

25 (9) In addition to the financial regulation fee required by 
26this
Section, a company undergoing any financial examination 
 
 
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1authorized by law
shall pay the following costs and expenses 
2incurred by the Department:
electronic data processing costs, 
3the expenses authorized under Section 131.21
and
subsection (d) 
4of Section 132.4 of this Code, and lodging and travel expenses.

5 Electronic data processing costs incurred by the 
6Department in the
performance of any examination shall be 
7billed directly to the company
undergoing examination for 
8payment to the Technology Management Statistical Services 
9Revolving
Fund. Except for direct reimbursements authorized by 
10the Director or
direct payments made under Section 131.21 or 
11subsection (d) of Section
132.4 of this Code, all financial 
12regulation fees and all financial
examination charges 
13collected by the Department shall be paid to the
Insurance 
14Financial Regulation Fund.

15 All lodging and travel expenses shall be in accordance with 
16applicable
travel regulations published by the Department of 
17Central Management
Services and approved by the Governor's 
18Travel Control Board, except that
out-of-state lodging and 
19travel expenses related to examinations authorized
under 
20Sections 132.1 through 132.7 shall be in accordance
with travel 
21rates prescribed
under paragraph 301-7.2 of the Federal Travel 
22Regulations, 41 C.F.R. 301-7.2,
for reimbursement of 
23subsistence expenses incurred during official travel.
All 
24lodging and travel expenses may be
reimbursed directly upon the 
25authorization of the Director.

26 In the case of an organization or person not subject to the 
 
 
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1financial
regulation fee, the expenses incurred in any 
2financial examination authorized
by law shall be paid by the 
3organization or person being examined. The charge
shall be 
4reasonably related to the cost of the examination including, 
5but not
limited to, compensation of examiners and other costs 
6described in this
subsection.

7 (10) Any company, person, or entity failing to make any 
8payment of $150
or more as required under this Section shall be 
9subject to the penalty and
interest provisions provided for in 
10subsections (4) and (7)
of Section 412.

11 (11) Unless otherwise specified, all of the fees collected 
12under this
Section shall be paid into the Insurance Financial 
13Regulation Fund.

14 (12) For purposes of this Section:


15  (a) "Domestic company" means a company as defined in 
16 Section 2 of this
Code which is incorporated or organized 
17 under the laws of this State, and in
addition includes a 
18 not-for-profit corporation authorized under the Dental

19 Service Plan Act or the Voluntary Health
Services Plans 
20 Act, a health maintenance organization, and a
limited

21 health service organization.


22  (b) "Foreign company" means a company as defined in 
23 Section 2 of this
Code which is incorporated or organized 
24 under the laws of any state of the
United States other than 
25 this State and in addition includes a health
maintenance 
26 organization and a limited health service organization 
 
 
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1 which is
incorporated or organized under the laws
of any 
2 state of the United States other than this State.


3  (c) "Alien company" means a company as defined in 
4 Section 2 of this Code
which is incorporated or organized 
5 under the laws of any country other than
the United States.


6  (d) "Fraternal benefit society" means a corporation, 
7 society, order,
lodge or voluntary association as defined 
8 in Section 282.1 of this
Code.


9  (e) "Mutual benefit association" means a company, 
10 association or
corporation authorized by the Director to do 
11 business in this State under
the provisions of Article 
12 XVIII of this Code.


13  (f) "Burial society" means a person, firm, 
14 corporation, society or
association of individuals 
15 authorized by the Director to do business in
this State 
16 under the provisions of Article XIX of this Code.


17  (g) "Farm mutual" means a district, county and township 
18 mutual insurance
company authorized by the Director to do 
19 business in this State under the
provisions of the Farm 
20 Mutual Insurance Company Act of 1986.

21(Source: P.A. 97-486, eff. 1-1-12; 97-603, eff. 8-26-11; 
2297-813, eff. 7-13-12; 98-463, eff. 8-16-13.)





23 (215 ILCS 5/408.2) (from Ch. 73, par. 1020.2)



24 Sec. 408.2. Statistical Services. Any public record, or any 
25data obtained
by the Department of Insurance, which is subject 
 
 
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1to public inspection or
copying and which is maintained on a 
2computer processible medium, may be
furnished in a computer 
3processed or computer processible medium upon the
written 
4request of any applicant and the payment of a reasonable fee

5established by the Director sufficient to cover the total cost 
6of the
Department for processing, maintaining and generating 
7such computer
processible records or data, except to the extent 
8of any salaries or
compensation of Department officers or 
9employees.

10 The Director of Insurance is specifically authorized to 
11contract with
members of the public at large, enter waiver 
12agreements, or otherwise enter
written agreements for the 
13purpose of assuring public access to the
Department's computer 
14processible records or data, or for the purpose of
restricting, 
15controlling or limiting such access where necessary to protect

16the confidentiality of individuals, companies or other 
17entities identified
by such documents.

18 All fees collected by the Director under this Section 408.2 
19shall be
deposited in the Technology Management Statistical 
20Services Revolving Fund and credited to the
account of the 
21Department of Insurance. Any surplus funds remaining in
such 
22account at the close of any fiscal year shall be delivered to 
23the
State Treasurer for deposit in the Insurance Financial 
24Regulation Fund.

25(Source: P.A. 84-989.)





 
 
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1 (215 ILCS 5/1202) (from Ch. 73, par. 1065.902)



2 Sec. 1202. Duties. The Director shall:

3  (a) determine the relationship of insurance premiums 
4 and related income
as compared to insurance costs and 
5 expenses and provide such information to
the General 
6 Assembly and the general public;

7  (b) study the insurance system in the State of 
8 Illinois, and recommend
to the General Assembly what it 
9 deems to be the most appropriate and
comprehensive cost 
10 containment system for the State;

11  (c) respond to the requests by agencies of government 
12 and the General
Assembly for special studies and analysis 
13 of data collected pursuant to
this Article. Such reports 
14 shall be made available in a form prescribed by
the 
15 Director. The Director may also determine a fee to be 
16 charged to the
requesting agency to cover the direct and 
17 indirect costs for producing such
a report, and shall 
18 permit affected insurers the right to review the
accuracy 
19 of the report before it is released. The fees shall
be 
20 deposited
into the Technology Management Statistical 
21 Services Revolving Fund and credited to the account
of the 
22 Department of Insurance;

23  (d) make an interim report to the General Assembly no 
24 later than August
15, 1987, and an annual report to the 
25 General Assembly no later than July 1
every year thereafter 
26 which shall include the Director's findings and

 
 
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1 recommendations regarding its duties as provided under 
2 subsections (a),
(b), and (c) of this Section.

3(Source: P.A. 98-226, eff. 1-1-14; 99-642, eff. 7-28-16.)





4 (215 ILCS 5/1206) (from Ch. 73, par. 1065.906)



5 Sec. 1206. Expenses. The companies required to file reports 
6under this
Article shall pay a reasonable fee established by 
7the Director sufficient
to cover the total cost of the 
8Department incident to or associated
with the administration 
9and enforcement of this Article, including the
collection, 
10analysis and distribution of the insurance cost data, the

11conversion of hard copy reports to tape, and the compilation 
12and
analysis of basic reports.
The Director may establish a 
13schedule of fees for this purpose.
Expenses for additional 
14reports shall be billed
to those requesting the reports. Any 
15such fees collected under this Section
shall be paid to the 
16Director of Insurance and deposited into the Technology 
17Management
Statistical Services Revolving Fund and credited to 
18the account of the
Department of Insurance.

19(Source: P.A. 84-1431.)


20 Section 20-25. The Workers' Compensation Act is amended by 
21changing Section 17 as follows:




22 (820 ILCS 305/17) (from Ch. 48, par. 138.17)



23 Sec. 17. The Commission shall cause to be printed and 
 
 
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1furnish free of
charge upon request by any employer or employee 
2such blank forms as may
facilitate or promote efficient 
3administration and the performance of
the duties of the 
4Commission. It shall provide a proper record in which
shall be 
5entered and indexed the name of any employer who shall file a

6notice of declination or withdrawal under this Act, and the 
7date of the
filing thereof; and a proper record in which shall 
8be entered and
indexed the name of any employee who shall file 
9such notice of
declination or withdrawal, and the date of the 
10filing thereof; and such
other notices as may be required by 
11this Act; and records in which shall
be recorded all 
12proceedings, orders and awards had or made by the
Commission or 
13by the arbitration committees, and such other books or
records 
14as it shall deem
necessary, all such records to be kept in the

15office of the Commission.

16 The Commission may destroy all papers and documents which 
17have been
on file for more than 5 years where there is no claim 
18for compensation
pending or where more than 2 years have 
19elapsed since the termination of
the compensation period.

20 The Commission shall compile and distribute to interested 
21persons aggregate
statistics, taken from any records and 
22reports in the possession of the
Commission. The aggregate 
23statistics shall not give the names or otherwise
identify 
24persons sustaining injuries or disabilities or the employer of

25any injured person or person with a disability.

26 The Commission is authorized to establish reasonable fees 
 
 
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1and methods
of payment limited to covering only the costs to 
2the Commission for processing,
maintaining and generating 
3records or data necessary for the computerized
production of 
4documents, records and other materials except to the extent
of 
5any salaries or compensation of Commission officers or 
6employees.

7 All fees collected by the Commission under this Section 
8shall be deposited
in the Technology Management Statistical 
9Services Revolving Fund and credited to the account of
the 
10Illinois Workers' Compensation Commission.

11(Source: P.A. 99-143, eff. 7-27-15.)


12 Section 20-30. The Workers' Occupational Diseases Act is 
13amended by changing Section 17 as follows:




14 (820 ILCS 310/17) (from Ch. 48, par. 172.52)



15 Sec. 17. The Commission shall cause to be printed and shall 
16furnish
free of charge upon request by any employer or employee 
17such blank forms
as it shall deem requisite to facilitate or 
18promote the efficient
administration of this Act, and the 
19performance of the duties of the
Commission. It shall provide a 
20proper record in which shall be entered
and indexed the name of 
21any employer who shall file a notice of election
under this 
22Act, and the date of the filing thereof; and a proper record
in 
23which shall be entered and indexed the name of any employee who 
24shall
file a notice of election, and the date of the filing 
 
 
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1thereof; and such
other notices as may be required by this Act; 
2and records in which shall
be recorded all proceedings, orders 
3and awards had or made by the
Commission, or by the arbitration 
4committees, and such other books or
records as it shall deem 
5necessary, all such records to be kept in the
office of the 
6Commission. The Commission, in its discretion, may destroy
all 
7papers and documents except notices of election and waivers 
8which
have been on file for more than five years where there is 
9no claim for
compensation pending, or where more than two years 
10have elapsed since
the termination of the compensation period.

11 The Commission shall compile and distribute to interested 
12persons aggregate
statistics, taken from any records and 
13reports in the possession of the
Commission. The aggregate 
14statistics shall not give the names or otherwise
identify 
15persons sustaining injuries or disabilities or the employer of

16any injured person or person with a disability.

17 The Commission is authorized to establish reasonable fees 
18and methods
of payment limited to covering only the costs to 
19the Commission for processing,
maintaining and generating 
20records or data necessary for the computerized
production of 
21documents, records and other materials except to the extent
of 
22any salaries or compensation of Commission officers or 
23employees.

24 All fees collected by the Commission under this Section 
25shall be deposited
in the Technology Management Statistical 
26Services Revolving Fund and credited to the account of
the 
 
 
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1Illinois Workers' Compensation Commission.

2(Source: P.A. 99-143, eff. 7-27-15.)



3
ARTICLE 25.  REFUNDING BONDS


4 Section 25-5. The General Obligation Bond Act is amended by 
5changing Sections 2.5, 9, 11, and 16 as follows:

6 (30 ILCS 330/2.5)
7 Sec. 2.5. Limitation on issuance of Bonds.
8 (a) Except as provided in subsection (b), no Bonds may be 
9issued if, after the issuance, in the next State fiscal year 
10after the issuance of the Bonds, the amount of debt service 
11(including principal, whether payable at maturity or pursuant 
12to mandatory sinking fund installments, and interest) on all 
13then-outstanding Bonds, other than Bonds authorized by Public 
14Act 96-43 and other than Bonds authorized by Public Act 
1596-1497, would exceed 7% of the aggregate appropriations from 
16the general funds (which consist of the General Revenue Fund, 
17the Common School Fund, the General Revenue Common School 
18Special Account Fund, and the Education Assistance Fund) and 
19the Road Fund for the fiscal year immediately prior to the 
20fiscal year of the issuance.
21 (b) If the Comptroller and Treasurer each consent in 
22writing, Bonds may be issued even if the issuance does not 
23comply with subsection (a). In addition, $2,000,000,000 in 
 
 
10000SB0042ham001- 466 -LRB100 04925 JWD 27935 a


1Bonds for the purposes set forth in Sections 3, 4, 5, 6, and 7, 
2and $2,000,000,000 in Refunding Bonds under Section 16, may be 
3issued during State fiscal year 2017 without complying with 
4subsection (a). In addition, $2,000,000,000 in Bonds for the 
5purposes set forth in Sections 3, 4, 5, 6, and 7, and 
6$2,000,000,000 in Refunding Bonds under Section 16, may be 
7issued during State fiscal year 2018 without complying with 
8subsection (a). 

9(Source: P.A. 99-523, eff. 6-30-16.)




10 (30 ILCS 330/9) (from Ch. 127, par. 659)


11 Sec. 9. Conditions for Issuance and Sale of Bonds - 
12Requirements for
Bonds.
13 (a) Except as otherwise provided in this subsection, Bonds 
14shall be issued and sold from time to time, in one or
more 
15series, in such amounts and at such prices as may be directed 
16by the
Governor, upon recommendation by the Director of the

17Governor's Office of Management and Budget.
Bonds shall be in 
18such form (either coupon, registered or book entry), in
such 
19denominations, payable within 25 years from their date, subject 
20to such
terms of redemption with or without premium, bear 
21interest payable at
such times and at such fixed or variable 
22rate or rates, and be dated
as shall be fixed and determined by 
23the Director of
the
Governor's Office of Management and Budget

24in the order authorizing the issuance and sale
of any series of 
25Bonds, which order shall be approved by the Governor
and is 
 
 
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1herein called a "Bond Sale Order"; provided however, that 
2interest
payable at fixed or variable rates shall not exceed 
3that permitted in the
Bond Authorization Act, as now or 
4hereafter amended. Bonds shall be
payable at such place or 
5places, within or without the State of Illinois, and
may be 
6made registrable as to either principal or as to both principal 
7and
interest, as shall be specified in the Bond Sale Order. 
8Bonds may be callable
or subject to purchase and retirement or 
9tender and remarketing as fixed
and determined in the Bond Sale 
10Order. Bonds, other than Bonds issued under Section 3 of this 
11Act for the costs associated with the purchase and 
12implementation of information technology, (i) except for 
13refunding Bonds satisfying the requirements of Section 16 of 
14this Act and sold during fiscal year 2009, 2010, 2011, or 2017, 
15or 2018 must be issued with principal or mandatory redemption 
16amounts in equal amounts, with the first maturity issued 
17occurring within the fiscal year in which the Bonds are issued 
18or within the next succeeding fiscal year and (ii) must mature 
19or be subject to mandatory redemption each fiscal year 
20thereafter up to 25 years, except for refunding Bonds 
21satisfying the requirements of Section 16 of this Act and sold 
22during fiscal year 2009, 2010, or 2011 which must mature or be 
23subject to mandatory redemption each fiscal year thereafter up 
24to 16 years. Bonds issued under Section 3 of this Act for the 
25costs associated with the purchase and implementation of 
26information technology must be issued with principal or 
 
 
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1mandatory redemption amounts in equal amounts, with the first 
2maturity issued occurring with the fiscal year in which the 
3respective bonds are issued or with the next succeeding fiscal 
4year, with the respective bonds issued maturing or subject to 
5mandatory redemption each fiscal year thereafter up to 10 
6years. Notwithstanding any provision of this Act to the 
7contrary, the Bonds authorized by Public Act 96-43 shall be 
8payable within 5 years from their date and must be issued with 
9principal or mandatory redemption amounts in equal amounts, 
10with payment of principal or mandatory redemption beginning in 
11the first fiscal year following the fiscal year in which the 
12Bonds are issued.

13 Notwithstanding any provision of this Act to the contrary, 
14the Bonds authorized by Public Act 96-1497 shall be payable 
15within 8 years from their date and shall be issued with payment 
16of maturing principal or scheduled mandatory redemptions in 
17accordance with the following schedule, except the following 
18amounts shall be prorated if less than the total additional 
19amount of Bonds authorized by Public Act 96-1497 are issued:
20 Fiscal Year After Issuance Amount
21  1-2      $0 
22  3       $110,712,120
23  4       $332,136,360
24  5       $664,272,720
25  6-8      $996,409,080
26 In the case of any series of Bonds bearing interest at a 
 
 
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1variable interest
rate ("Variable Rate Bonds"), in lieu of 
2determining the rate or rates at which
such series of Variable 
3Rate Bonds shall bear interest and the price or prices
at which 
4such Variable Rate Bonds shall be initially sold or remarketed 
5(in the
event of purchase and subsequent resale), the Bond Sale 
6Order may provide that
such interest rates and prices may vary 
7from time to time depending on criteria
established in such 
8Bond Sale Order, which criteria may include, without

9limitation, references to indices or variations in interest 
10rates as may, in
the judgment of a remarketing agent, be 
11necessary to cause Variable Rate Bonds
of such series to be 
12remarketable from time to time at a price equal to their

13principal amount, and may provide for appointment of a bank, 
14trust company,
investment bank, or other financial institution 
15to serve as remarketing agent
in that connection.
The Bond Sale 
16Order may provide that alternative interest rates or provisions

17for establishing alternative interest rates, different 
18security or claim
priorities, or different call or amortization 
19provisions will apply during
such times as Variable Rate Bonds 
20of any series are held by a person providing
credit or 
21liquidity enhancement arrangements for such Bonds as 
22authorized in
subsection (b) of this Section.
The Bond Sale 
23Order may also provide for such variable interest rates to be

24established pursuant to a process generally known as an auction 
25rate process
and may provide for appointment of one or more 
26financial institutions to serve
as auction agents and 
 
 
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1broker-dealers in connection with the establishment of
such 
2interest rates and the sale and remarketing of such Bonds.

3 (b) In connection with the issuance of any series of Bonds, 
4the State may
enter into arrangements to provide additional 
5security and liquidity for such
Bonds, including, without 
6limitation, bond or interest rate insurance or
letters of 
7credit, lines of credit, bond purchase contracts, or other

8arrangements whereby funds are made available to retire or 
9purchase Bonds,
thereby assuring the ability of owners of the 
10Bonds to sell or redeem their
Bonds. The State may enter into 
11contracts and may agree to pay fees to persons
providing such 
12arrangements, but only under circumstances where the Director 
13of
the
Governor's Office of Management and Budget certifies 
14that he or she reasonably expects the total
interest paid or to 
15be paid on the Bonds, together with the fees for the

16arrangements (being treated as if interest), would not, taken 
17together, cause
the Bonds to bear interest, calculated to their 
18stated maturity, at a rate in
excess of the rate that the Bonds 
19would bear in the absence of such
arrangements.

20 The State may, with respect to Bonds issued or anticipated 
21to be issued,
participate in and enter into arrangements with 
22respect to interest rate
protection or exchange agreements, 
23guarantees, or financial futures contracts
for the purpose of 
24limiting, reducing, or managing interest rate exposure.
The 
25authority granted under this paragraph, however, shall not 
26increase the principal amount of Bonds authorized to be issued 
 
 
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1by law. The arrangements may be executed and delivered by the 
2Director
of the
Governor's Office of Management and Budget on 
3behalf of the State. Net payments for such
arrangements shall 
4constitute interest on the Bonds and shall be paid from the

5General Obligation Bond Retirement and Interest Fund. The 
6Director of the
Governor's Office of Management and Budget 
7shall at least annually certify to the Governor and
the
State 
8Comptroller his or her estimate of the amounts of such net 
9payments to
be included in the calculation of interest required 
10to be paid by the State.

11 (c) Prior to the issuance of any Variable Rate Bonds 
12pursuant to
subsection (a), the Director of the
Governor's 
13Office of Management and Budget shall adopt an
interest rate 
14risk management policy providing that the amount of the State's

15variable rate exposure with respect to Bonds shall not exceed 
1620%. This policy
shall remain in effect while any Bonds are 
17outstanding and the issuance of
Bonds
shall be subject to the 
18terms of such policy. The terms of this policy may be
amended 
19from time to time by the Director of the
Governor's Office of 
20Management and Budget but in no
event shall any amendment cause 
21the permitted level of the State's variable
rate exposure with 
22respect to Bonds to exceed 20%.

23 (d) "Build America Bonds" in this Section means Bonds 
24authorized by Section 54AA of the Internal Revenue Code of 
251986, as amended ("Internal Revenue Code"), and bonds issued 
26from time to time to refund or continue to refund "Build 
 
 
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1America Bonds".
2 (e) Notwithstanding any other provision of this Section, 
3Qualified School Construction Bonds shall be issued and sold 
4from time to time, in one or more series, in such amounts and 
5at such prices as may be directed by the Governor, upon 
6recommendation by the Director of the Governor's Office of 
7Management and Budget. Qualified School Construction Bonds 
8shall be in such form (either coupon, registered or book 
9entry), in such denominations, payable within 25 years from 
10their date, subject to such terms of redemption with or without 
11premium, and if the Qualified School Construction Bonds are 
12issued with a supplemental coupon, bear interest payable at 
13such times and at such fixed or variable rate or rates, and be 
14dated as shall be fixed and determined by the Director of the 
15Governor's Office of Management and Budget in the order 
16authorizing the issuance and sale of any series of Qualified 
17School Construction Bonds, which order shall be approved by the 
18Governor and is herein called a "Bond Sale Order"; except that 
19interest payable at fixed or variable rates, if any, shall not 
20exceed that permitted in the Bond Authorization Act, as now or 
21hereafter amended. Qualified School Construction Bonds shall 
22be payable at such place or places, within or without the State 
23of Illinois, and may be made registrable as to either principal 
24or as to both principal and interest, as shall be specified in 
25the Bond Sale Order. Qualified School Construction Bonds may be 
26callable or subject to purchase and retirement or tender and 
 
 
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1remarketing as fixed and determined in the Bond Sale Order. 
2Qualified School Construction Bonds must be issued with 
3principal or mandatory redemption amounts or sinking fund 
4payments into the General Obligation Bond Retirement and 
5Interest Fund (or subaccount therefor) in equal amounts, with 
6the first maturity issued, mandatory redemption payment or 
7sinking fund payment occurring within the fiscal year in which 
8the Qualified School Construction Bonds are issued or within 
9the next succeeding fiscal year, with Qualified School 
10Construction Bonds issued maturing or subject to mandatory 
11redemption or with sinking fund payments thereof deposited each 
12fiscal year thereafter up to 25 years. Sinking fund payments 
13set forth in this subsection shall be permitted only to the 
14extent authorized in Section 54F of the Internal Revenue Code 
15or as otherwise determined by the Director of the Governor's 
16Office of Management and Budget. "Qualified School 
17Construction Bonds" in this subsection means Bonds authorized 
18by Section 54F of the Internal Revenue Code and for bonds 
19issued from time to time to refund or continue to refund such 
20"Qualified School Construction Bonds".
21 (f) Beginning with the next issuance by the Governor's 
22Office of Management and Budget to the Procurement Policy Board 
23of a request for quotation for the purpose of formulating a new 
24pool of qualified underwriting banks list, all entities 
25responding to such a request for quotation for inclusion on 
26that list shall provide a written report to the Governor's 
 
 
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1Office of Management and Budget and the Illinois Comptroller. 
2The written report submitted to the Comptroller shall (i) be 
3published on the Comptroller's Internet website and (ii) be 
4used by the Governor's Office of Management and Budget for the 
5purposes of scoring such a request for quotation. The written 
6report, at a minimum, shall:
7  (1) disclose whether, within the past 3 months, 
8 pursuant to its credit default swap market-making 
9 activities, the firm has entered into any State of Illinois 
10 credit default swaps ("CDS");
11  (2) include, in the event of State of Illinois CDS 
12 activity, disclosure of the firm's cumulative notional 
13 volume of State of Illinois CDS trades and the firm's 
14 outstanding gross and net notional amount of State of 
15 Illinois CDS, as of the end of the current 3-month period;
16  (3) indicate, pursuant to the firm's proprietary 
17 trading activities, disclosure of whether the firm, within 
18 the past 3 months, has entered into any proprietary trades 
19 for its own account in State of Illinois CDS;
20  (4) include, in the event of State of Illinois 
21 proprietary trades, disclosure of the firm's outstanding 
22 gross and net notional amount of proprietary State of 
23 Illinois CDS and whether the net position is short or long 
24 credit protection, as of the end of the current 3-month 
25 period;
26  (5) list all time periods during the past 3 months 
 
 
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1 during which the firm held net long or net short State of 
2 Illinois CDS proprietary credit protection positions, the 
3 amount of such positions, and whether those positions were 
4 net long or net short credit protection positions; and
5  (6) indicate whether, within the previous 3 months, the 
6 firm released any publicly available research or marketing 
7 reports that reference State of Illinois CDS and include 
8 those research or marketing reports as attachments.
9 (g) All entities included on a Governor's Office of 
10Management and Budget's pool of qualified underwriting banks 
11list shall, as soon as possible after March 18, 2011 (the 
12effective date of Public Act 96-1554), but not later than 
13January 21, 2011, and on a quarterly fiscal basis thereafter, 
14provide a written report to the Governor's Office of Management 
15and Budget and the Illinois Comptroller. The written reports 
16submitted to the Comptroller shall be published on the 
17Comptroller's Internet website. The written reports, at a 
18minimum, shall:
19  (1) disclose whether, within the past 3 months, 
20 pursuant to its credit default swap market-making 
21 activities, the firm has entered into any State of Illinois 
22 credit default swaps ("CDS");
23  (2) include, in the event of State of Illinois CDS 
24 activity, disclosure of the firm's cumulative notional 
25 volume of State of Illinois CDS trades and the firm's 
26 outstanding gross and net notional amount of State of 
 
 
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1 Illinois CDS, as of the end of the current 3-month period;
2  (3) indicate, pursuant to the firm's proprietary 
3 trading activities, disclosure of whether the firm, within 
4 the past 3 months, has entered into any proprietary trades 
5 for its own account in State of Illinois CDS;
6  (4) include, in the event of State of Illinois 
7 proprietary trades, disclosure of the firm's outstanding 
8 gross and net notional amount of proprietary State of 
9 Illinois CDS and whether the net position is short or long 
10 credit protection, as of the end of the current 3-month 
11 period;
12  (5) list all time periods during the past 3 months 
13 during which the firm held net long or net short State of 
14 Illinois CDS proprietary credit protection positions, the 
15 amount of such positions, and whether those positions were 
16 net long or net short credit protection positions; and
17  (6) indicate whether, within the previous 3 months, the 
18 firm released any publicly available research or marketing 
19 reports that reference State of Illinois CDS and include 
20 those research or marketing reports as attachments.
21(Source: P.A. 99-523, eff. 6-30-16.)





22 (30 ILCS 330/11) (from Ch. 127, par. 661)


23 Sec. 11. Sale of Bonds. Except as otherwise provided in 
24this Section,
Bonds shall be sold from time to time pursuant to

25notice of sale and public bid or by negotiated sale
in such 
 
 
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1amounts and at such
times as is directed by the Governor, upon 
2recommendation by the Director of
the
Governor's Office of 
3Management and Budget. At least 25%, based on total principal 
4amount, of all Bonds issued each fiscal year shall be sold 
5pursuant to notice of sale and public bid. At all times during 
6each fiscal year, no more than 75%, based on total principal 
7amount, of the Bonds issued each fiscal year, shall have been 
8sold by negotiated sale. Failure to satisfy the requirements in 
9the preceding 2 sentences shall not affect the validity of any 
10previously issued Bonds; provided that all Bonds authorized by 
11Public Act 96-43 and Public Act 96-1497 shall not be included 
12in determining compliance for any fiscal year with the 
13requirements of the preceding 2 sentences; and further provided 
14that refunding Bonds satisfying the requirements of Section 16 
15of this Act and sold during fiscal year 2009, 2010, 2011, or 
162017, or 2018 shall not be subject to the requirements in the 
17preceding 2 sentences. 

18 If
any Bonds, including refunding Bonds, are to be sold by 
19negotiated
sale, the
Director of the
Governor's Office of 
20Management and Budget
shall comply with the
competitive request 
21for proposal process set forth in the Illinois
Procurement Code 
22and all other applicable requirements of that Code.

23 If Bonds are to be sold pursuant to notice of sale and 
24public bid, the
Director of the
Governor's Office of Management 
25and Budget may, from time to time, as Bonds are to be sold, 
26advertise
the sale of the Bonds in at least 2 daily newspapers, 
 
 
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1one of which is
published in the City of Springfield and one in 
2the City of Chicago. The sale
of the Bonds shall also be

3advertised in the volume of the Illinois Procurement Bulletin 
4that is
published by the Department of Central Management 
5Services, and shall be published once at least
10 days prior to 
6the date fixed
for the opening of the bids. The Director of the

7Governor's Office of Management and Budget may
reschedule the 
8date of sale upon the giving of such additional notice as the

9Director deems adequate to inform prospective bidders of
such 
10change; provided, however, that all other conditions of the 
11sale shall
continue as originally advertised.

12 Executed Bonds shall, upon payment therefor, be delivered 
13to the purchaser,
and the proceeds of Bonds shall be paid into 
14the State Treasury as directed by
Section 12 of this Act.

15(Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)





16 (30 ILCS 330/16) (from Ch. 127, par. 666)



17 Sec. 16. Refunding Bonds. The State of Illinois is 
18authorized to issue,
sell, and provide for the retirement of 
19General Obligation Bonds of the State
of Illinois in the amount 
20of $4,839,025,000, at any time and
from time to time 
21outstanding, for the purpose of refunding
any State of Illinois 
22general obligation Bonds then outstanding, including
the 
23payment of any redemption premium thereon, any reasonable 
24expenses of
such refunding, any interest accrued or to accrue 
25to the earliest
or any subsequent date of redemption or 
 
 
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1maturity of such outstanding
Bonds and any interest to accrue 
2to the first interest payment on the
refunding Bonds; provided 
3that all non-refunding Bonds in an issue that includes

4refunding Bonds shall mature no later
than the final maturity 
5date of Bonds being refunded; provided that no refunding Bonds 
6shall be offered for sale unless the net present value of debt 
7service savings to be achieved by the issuance of the refunding 
8Bonds is 3% or more of the principal amount of the refunding 
9Bonds to be issued; and further provided that, except for 
10refunding Bonds sold in fiscal year 2009, 2010, 2011, or 2017, 
11or 2018, the maturities of the refunding Bonds shall not extend 
12beyond the maturities of the Bonds they refund, so that for 
13each fiscal year in the maturity schedule of a particular issue 
14of refunding Bonds, the total amount of refunding principal 
15maturing and redemption amounts due in that fiscal year and all 
16prior fiscal years in that schedule shall be greater than or 
17equal to the total amount of refunded principal and redemption 
18amounts that had been due over that year and all prior fiscal 
19years prior to the refunding.

20  The Governor shall notify the State Treasurer and

21Comptroller of such refunding. The proceeds received from the 
22sale
of refunding Bonds shall be used for the retirement at 
23maturity or
redemption of such outstanding Bonds on any 
24maturity or redemption date
and, pending such use, shall be 
25placed in escrow, subject to such terms and
conditions as shall 
26be provided for in the Bond Sale Order relating to the

 
 
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1Refunding Bonds. Proceeds not needed for deposit in an escrow 
2account shall
be deposited in the General Obligation Bond 
3Retirement and Interest Fund.
This Act shall constitute an 
4irrevocable and continuing appropriation of all
amounts 
5necessary to establish an escrow account for the purpose of 
6refunding
outstanding general obligation Bonds and to pay the 
7reasonable expenses of such
refunding and of the issuance and 
8sale of the refunding Bonds. Any such
escrowed proceeds may be 
9invested and reinvested
in direct obligations of the United 
10States of America, maturing at such
time or times as shall be 
11appropriate to assure the
prompt payment, when due, of the 
12principal of and interest and redemption
premium, if any,
on 
13the refunded Bonds. After the terms of the escrow have been 
14fully
satisfied, any remaining balance of such proceeds and 
15interest, income and
profits earned or realized on the 
16investments thereof shall be paid into
the General Revenue 
17Fund. The liability of the State upon the Bonds shall
continue, 
18provided that the holders thereof shall thereafter be entitled 
19to
payment only out of the moneys deposited in the escrow 
20account.

21 Except as otherwise herein provided in this Section, such 
22refunding Bonds
shall in all other respects be subject to the 
23terms and conditions of this Act.

24(Source: P.A. 99-523, eff. 6-30-16.)



25 Section 25-10. The Build Illinois Bond Act is amended by 
 
 
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1changing Sections 6, 8, and 15 as follows:




2 (30 ILCS 425/6) (from Ch. 127, par. 2806)


3 Sec. 6. Conditions for Issuance and Sale of Bonds - 
4Requirements for
Bonds - Master and Supplemental Indentures - 
5Credit and Liquidity
Enhancement. 
6 (a) Bonds shall be issued and sold from time to time, in 
7one
or more series, in such amounts and at such prices as 
8directed by the
Governor, upon recommendation by the Director 
9of the
Governor's Office of Management and Budget.
Bonds shall 
10be payable only from the specific sources and secured in the

11manner provided in this Act. Bonds shall be in such form, in 
12such
denominations, mature on such dates within 25 years from 
13their date of
issuance, be subject to optional or mandatory 
14redemption, bear interest
payable at such times and at such 
15rate or rates, fixed or variable, and be
dated as shall be 
16fixed and determined by the Director of the
Governor's Office 
17of Management and Budget
in an order authorizing the
issuance 
18and sale of any series of
Bonds, which order shall be approved 
19by the Governor and is herein called a
"Bond Sale Order"; 
20provided, however, that interest payable at fixed rates
shall 
21not exceed that permitted in "An Act to authorize public 
22corporations
to issue bonds, other evidences of indebtedness 
23and tax anticipation
warrants subject to interest rate 
24limitations set forth therein", approved
May 26, 1970, as now 
25or hereafter amended, and interest payable at variable
rates 
 
 
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1shall not exceed the maximum rate permitted in the Bond Sale 
2Order.
Said Bonds shall be payable at such place or places, 
3within or without the
State of Illinois,
and may be made 
4registrable
as to either principal only or as to both principal 
5and interest, as shall
be specified in the Bond Sale
Order. 
6Bonds may be callable or subject to purchase and retirement or

7remarketing as fixed and determined in the Bond Sale Order. 
8Bonds (i) except for refunding Bonds satisfying the 
9requirements of Section 15 of this Act and sold during fiscal 
10year 2009, 2010, 2011, or 2017, or 2018, must be issued with 
11principal or mandatory redemption amounts in equal amounts, 
12with the first maturity issued occurring within the fiscal year 
13in which the Bonds are issued or within the next succeeding 
14fiscal year and (ii) must mature or be subject to mandatory 
15redemption each fiscal year thereafter up to 25 years, except 
16for refunding Bonds satisfying the requirements of Section 15 
17of this Act and sold during fiscal year 2009, 2010, or 2011 
18which must mature or be subject to mandatory redemption each 
19fiscal year thereafter up to 16 years.

20 All Bonds authorized under this Act shall be issued 
21pursuant
to a master trust indenture ("Master Indenture") 
22executed and delivered on
behalf of the State by the Director 
23of the
Governor's Office of Management and Budget, such
Master 
24Indenture to be in substantially the form approved in the Bond 
25Sale
Order authorizing the issuance and sale of the initial 
26series of Bonds
issued under this Act. Such initial series of 
 
 
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1Bonds may, and each
subsequent series of Bonds shall, also be 
2issued pursuant to a supplemental
trust indenture 
3("Supplemental Indenture") executed and delivered on behalf
of 
4the State by the Director of the
Governor's Office of 
5Management and Budget, each such
Supplemental
Indenture to be 
6in substantially the form approved in the Bond Sale Order

7relating to such series. The Master Indenture and any 
8Supplemental
Indenture shall be entered into with a bank or 
9trust company in the State
of Illinois having trust powers and 
10possessing capital and surplus of not
less than $100,000,000. 
11Such indentures shall set forth the terms and
conditions of the 
12Bonds and provide for payment of and security for the
Bonds, 
13including the establishment and maintenance of debt service and

14reserve funds, and for other protections for holders of the 
15Bonds.
The term "reserve funds" as used in this Act shall 
16include funds and
accounts established under indentures to 
17provide for the payment of
principal of and premium and 
18interest on Bonds, to provide for the purchase,
retirement or 
19defeasance of Bonds, to provide for fees of
trustees, 
20registrars, paying agents and other fiduciaries and to provide

21for payment of costs of and debt service payable in respect of 
22credit or
liquidity enhancement arrangements, interest rate 
23swaps or guarantees or
financial futures contracts and
indexing 
24and remarketing agents' services.

25 In the case of any series of Bonds bearing interest at a 
26variable
interest rate ("Variable Rate Bonds"), in lieu of 
 
 
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1determining the rate or
rates at which such series of Variable 
2Rate Bonds shall bear interest and
the price or prices
at which 
3such Variable Rate Bonds shall be initially sold or remarketed 
4(in
the event of purchase and subsequent resale), the Bond
Sale 
5Order may provide that such interest rates and prices may vary 
6from time to time
depending on criteria established in such 
7Bond Sale Order, which criteria
may include, without 
8limitation, references to indices or variations in
interest 
9rates as may, in the judgment of a remarketing agent, be

10necessary to cause Bonds of such series to be remarketable from 
11time to
time at a price equal to their principal amount (or 
12compound accreted
value in the case of original issue discount 
13Bonds), and may provide for
appointment of indexing agents and 
14a bank, trust company,
investment bank or other financial 
15institution to serve as remarketing
agent in that connection. 
16The Bond Sale Order may provide that alternative
interest rates 
17or provisions for establishing alternative interest rates,

18different security or claim priorities or different call or 
19amortization provisions
will apply during such times as Bonds 
20of any series are held by a person
providing credit or 
21liquidity enhancement arrangements for such Bonds as

22authorized in subsection (b) of Section 6 of this Act.

23 (b) In connection with the issuance of any series of Bonds, 
24the State
may enter into arrangements to provide additional 
25security and liquidity
for such Bonds, including, without 
26limitation, bond or interest rate
insurance or letters of 
 
 
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1credit, lines of credit, bond purchase contracts or
other 
2arrangements whereby funds are made
available to retire or 
3purchase Bonds, thereby assuring the ability of
owners of the 
4Bonds to sell or redeem their Bonds.
The State may enter into 
5contracts and may agree to pay fees to persons
providing such 
6arrangements, but only under circumstances where the
Director 
7of the Bureau of the Budget
(now Governor's Office of 
8Management and Budget)
certifies that he reasonably expects
the 
9total interest paid or to be paid on the Bonds, together with 
10the fees
for the arrangements (being treated as if interest), 
11would not, taken
together, cause the Bonds to bear interest, 
12calculated to their stated
maturity, at a rate in excess of the 
13rate which the Bonds would bear in the
absence of such 
14arrangements. Any bonds, notes or other evidences of

15indebtedness issued pursuant to any such arrangements for the 
16purpose of
retiring and discharging outstanding Bonds
shall 
17constitute refunding Bonds
under Section 15 of this Act. The 
18State may participate in and enter
into arrangements with 
19respect to interest rate swaps or guarantees or
financial 
20futures contracts for the
purpose of limiting or restricting 
21interest rate risk; provided
that such arrangements shall be 
22made with or executed through banks
having capital and surplus 
23of not less than $100,000,000 or insurance
companies holding 
24the
highest policyholder rating accorded insurers by A.M. Best &
25 Co. or any
comparable rating service or government bond 
26dealers reporting to, trading
with, and recognized as primary 
 
 
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1dealers by a Federal Reserve Bank and
having capital and 
2surplus of not less than $100,000,000,
or other persons whose

3debt securities are rated in the highest long-term categories 
4by both
Moody's Investors' Services, Inc. and Standard & Poor's 
5Corporation.
Agreements incorporating any of the foregoing 
6arrangements may be executed
and delivered by the Director of 
7the
Governor's Office of Management and Budget on behalf of the

8State in substantially the form approved in the Bond Sale Order 
9relating to
such Bonds.

10 (c) "Build America Bonds" in this Section means Bonds 
11authorized by Section 54AA of the Internal Revenue Code of 
121986, as amended ("Internal Revenue Code"), and bonds issued 
13from time to time to refund or continue to refund "Build 
14America Bonds". 
15(Source: P.A. 99-523, eff. 6-30-16.)





16 (30 ILCS 425/8) (from Ch. 127, par. 2808)


17 Sec. 8. Sale of Bonds. Bonds, except as otherwise provided 
18in this Section, shall be sold from time to time pursuant to

19notice of sale and public bid or by negotiated sale in such 
20amounts and at such
times as are directed by the Governor, upon 
21recommendation by the Director of
the Governor's Office of 
22Management and Budget. At least 25%, based on total principal 
23amount, of all Bonds issued each fiscal year shall be sold 
24pursuant to notice of sale and public bid. At all times during 
25each fiscal year, no more than 75%, based on total principal 
 
 
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1amount, of the Bonds issued each fiscal year shall have been 
2sold by negotiated sale. Failure to satisfy the requirements in 
3the preceding 2 sentences shall not affect the validity of any 
4previously issued Bonds; and further provided that refunding 
5Bonds satisfying the requirements of Section 15 of this Act and 
6sold during fiscal year 2009, 2010, 2011, or 2017, or 2018 
7shall not be subject to the requirements in the preceding 2 
8sentences.
9 If any Bonds are to be sold pursuant to notice of sale and 
10public bid, the Director of the
Governor's Office of Management 
11and Budget shall comply with the
competitive request for 
12proposal process set forth in the Illinois
Procurement Code and 
13all other applicable requirements of that Code.
14 If Bonds are to be sold pursuant to notice of sale and 
15public bid, the
Director of the
Governor's Office of Management 
16and Budget may, from time to time, as Bonds are to be sold, 
17advertise
the sale of the Bonds in at least 2 daily newspapers, 
18one of which is
published in the City of Springfield and one in 
19the City of Chicago. The sale
of the Bonds shall also be

20advertised in the volume of the Illinois Procurement Bulletin 
21that is
published by the Department of Central Management 
22Services, and shall be published once at least 10 days prior to 
23the date fixed
for the opening of the bids. The Director of the

24Governor's Office of Management and Budget may
reschedule the 
25date of sale upon the giving of such additional notice as the

26Director deems adequate to inform prospective bidders of
the 
 
 
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1change; provided, however, that all other conditions of the 
2sale shall
continue as originally advertised.
Executed Bonds 
3shall, upon payment
therefor, be delivered to the purchaser, 
4and the proceeds of Bonds shall be
paid into the State Treasury 
5as
directed by Section 9 of this Act.
The
Governor or the 
6Director of the
Governor's Office of Management and Budget is 
7hereby authorized
and directed to execute and
deliver contracts 
8of sale with underwriters and to execute and deliver such

9certificates, indentures, agreements and documents, including 
10any
supplements or amendments thereto, and to take such actions 
11and do such
things as shall be necessary or desirable to carry 
12out the purposes of this
Act.
Any action authorized or 
13permitted to be taken by the Director of the
Governor's Office 
14of Management and Budget
pursuant to this Act is hereby 
15authorized to be taken
by any person specifically designated by 
16the Governor to take such action
in a certificate signed by the 
17Governor and filed with the Secretary of State.

18(Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)





19 (30 ILCS 425/15) (from Ch. 127, par. 2815)


20 Sec. 15. Refunding Bonds. Refunding Bonds are hereby 
21authorized for
the purpose of refunding any outstanding Bonds, 
22including the payment of
any redemption premium thereon, any 
23reasonable expenses of such refunding,
and any interest accrued 
24or to accrue to the earliest or any subsequent
date of 
25redemption or maturity of outstanding Bonds; provided that all 
 
 
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1non-refunding Bonds in an issue that includes
refunding Bonds 
2shall mature no later than the final maturity date of Bonds

3being refunded; provided that no refunding Bonds shall be 
4offered for sale unless the net present value of debt service 
5savings to be achieved by the issuance of the refunding Bonds 
6is 3% or more of the principal amount of the refunding Bonds to 
7be issued; and further provided that, except for refunding 
8Bonds sold in fiscal year 2009, 2010, 2011, or 2017, or 2018, 
9the maturities of the refunding Bonds shall not extend beyond 
10the maturities of the Bonds they refund, so that for each 
11fiscal year in the maturity schedule of a particular issue of 
12refunding Bonds, the total amount of refunding principal 
13maturing and redemption amounts due in that fiscal year and all 
14prior fiscal years in that schedule shall be greater than or 
15equal to the total amount of refunded principal and redemption 
16amounts that had been due over that year and all prior fiscal 
17years prior to the refunding.

18 Refunding Bonds may be sold in such amounts and at such 
19times, as
directed by the Governor upon
recommendation by the 
20Director of the
Governor's Office of Management and Budget. The 
21Governor
shall notify the State Treasurer and
Comptroller of 
22such refunding. The proceeds received from the sale of

23refunding Bonds shall be used
for the retirement at maturity or 
24redemption of such outstanding Bonds on
any maturity or 
25redemption date and, pending such use, shall be placed in

26escrow, subject to such terms and conditions as shall be 
 
 
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1provided for in
the Bond Sale Order relating to the refunding 
2Bonds. This Act shall
constitute an irrevocable and continuing

3appropriation of all amounts necessary to establish an escrow 
4account for
the purpose of refunding outstanding Bonds and to 
5pay the reasonable
expenses of such refunding and of the 
6issuance and sale of the refunding
Bonds. Any such escrowed 
7proceeds may be invested and
reinvested in direct obligations 
8of the United States of America, maturing
at such time or times 
9as shall be appropriate to assure the prompt payment,
when due,

10of the principal of and interest and redemption premium, if 
11any, on the
refunded Bonds. After the terms of the escrow have 
12been fully satisfied,
any remaining balance of such proceeds 
13and interest, income and profits
earned or realized on the 
14investments thereof shall be paid into the
General Revenue 
15Fund. The liability of the State upon the refunded Bonds
shall 
16continue, provided that the holders thereof shall thereafter be

17entitled to payment only out of the moneys deposited in the 
18escrow account
and the refunded Bonds shall be deemed paid, 
19discharged and no longer to be
outstanding.

20 Except as otherwise herein provided in this Section, such 
21refunding Bonds
shall in all other respects be issued pursuant 
22to and subject to the terms
and conditions of this Act and 
23shall be secured by and payable from only the
funds and sources 
24which are provided under this Act.

25(Source: P.A. 99-523, eff. 6-30-16.)


 
 
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1
ARTICLE 30.  HUMAN SERVICES


2 Section 30-5. The Illinois Act on Aging is amended by 
3changing Section 4.02 as follows:



4 (20 ILCS 105/4.02) (from Ch. 23, par. 6104.02)


5 Sec. 4.02. Community Care Program. The Department shall 
6establish a program of services to
prevent unnecessary 
7institutionalization of persons age 60 and older in
need of 
8long term care or who are established as persons who suffer 
9from
Alzheimer's disease or a related disorder under the 
10Alzheimer's Disease
Assistance Act, thereby enabling them
to 
11remain in their own homes or in other living arrangements. Such

12preventive services, which may be coordinated with other 
13programs for the
aged and monitored by area agencies on aging 
14in cooperation with the
Department, may include, but are not 
15limited to, any or all of the following:

16  (a) (blank);

17  (b) (blank);

18  (c) home care aide services;

19  (d) personal assistant services;

20  (e) adult day services;

21  (f) home-delivered meals;

22  (g) education in self-care;

23  (h) personal care services;

24  (i) adult day health services;

 
 
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1  (j) habilitation services;

2  (k) respite care;

3  (k-5) community reintegration services;

4  (k-6) flexible senior services;
5  (k-7) medication management;
6  (k-8) emergency home response;

7  (l) other nonmedical social services that may enable 
8 the person
to become self-supporting; or

9  (m) clearinghouse for information provided by senior 
10 citizen home owners
who want to rent rooms to or share 
11 living space with other senior citizens.

12 The Department shall establish eligibility standards for 
13such
services. In determining the amount and nature of services

14for which a person may qualify, consideration shall not be 
15given to the
value of cash, property or other assets held in 
16the name of the person's
spouse pursuant to a written agreement 
17dividing marital property into equal
but separate shares or 
18pursuant to a transfer of the person's interest in a
home to 
19his spouse, provided that the spouse's share of the marital

20property is not made available to the person seeking such 
21services.

22 Beginning January 1, 2008, the Department shall require as 
23a condition of eligibility that all new financially eligible 
24applicants apply for and enroll in medical assistance under 
25Article V of the Illinois Public Aid Code in accordance with 
26rules promulgated by the Department.

 
 
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1 The Department shall, in conjunction with the Department of 
2Public Aid (now Department of Healthcare and Family Services),

3seek appropriate amendments under Sections 1915 and 1924 of the 
4Social
Security Act. The purpose of the amendments shall be to 
5extend eligibility
for home and community based services under 
6Sections 1915 and 1924 of the
Social Security Act to persons 
7who transfer to or for the benefit of a
spouse those amounts of 
8income and resources allowed under Section 1924 of
the Social 
9Security Act. Subject to the approval of such amendments, the

10Department shall extend the provisions of Section 5-4 of the 
11Illinois
Public Aid Code to persons who, but for the provision 
12of home or
community-based services, would require the level of 
13care provided in an
institution, as is provided for in federal 
14law. Those persons no longer
found to be eligible for receiving 
15noninstitutional services due to changes
in the eligibility 
16criteria shall be given 45 days notice prior to actual

17termination. Those persons receiving notice of termination may 
18contact the
Department and request the determination be 
19appealed at any time during the
45 day notice period. The 
20target
population identified for the purposes of this Section 
21are persons age 60
and older with an identified service need. 
22Priority shall be given to those
who are at imminent risk of 
23institutionalization. The services shall be
provided to 
24eligible persons age 60 and older to the extent that the cost

25of the services together with the other personal maintenance

26expenses of the persons are reasonably related to the standards

 
 
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1established for care in a group facility appropriate to the 
2person's
condition. These non-institutional services, pilot 
3projects or
experimental facilities may be provided as part of 
4or in addition to
those authorized by federal law or those 
5funded and administered by the
Department of Human Services. 
6The Departments of Human Services, Healthcare and Family 
7Services,
Public Health, Veterans' Affairs, and Commerce and 
8Economic Opportunity and
other appropriate agencies of State, 
9federal and local governments shall
cooperate with the 
10Department on Aging in the establishment and development
of the 
11non-institutional services. The Department shall require an 
12annual
audit from all personal assistant
and home care aide 
13vendors contracting with
the Department under this Section. The 
14annual audit shall assure that each
audited vendor's procedures 
15are in compliance with Department's financial
reporting 
16guidelines requiring an administrative and employee wage and 
17benefits cost split as defined in administrative rules. The 
18audit is a public record under
the Freedom of Information Act. 
19The Department shall execute, relative to
the nursing home 
20prescreening project, written inter-agency
agreements with the 
21Department of Human Services and the Department
of Healthcare 
22and Family Services, to effect the following: (1) intake 
23procedures and common
eligibility criteria for those persons 
24who are receiving non-institutional
services; and (2) the 
25establishment and development of non-institutional
services in 
26areas of the State where they are not currently available or 
 
 
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1are
undeveloped. On and after July 1, 1996, all nursing home 
2prescreenings for
individuals 60 years of age or older shall be 
3conducted by the Department.

4 As part of the Department on Aging's routine training of 
5case managers and case manager supervisors, the Department may 
6include information on family futures planning for persons who 
7are age 60 or older and who are caregivers of their adult 
8children with developmental disabilities. The content of the 
9training shall be at the Department's discretion.
10 The Department is authorized to establish a system of 
11recipient copayment
for services provided under this Section, 
12such copayment to be based upon
the recipient's ability to pay 
13but in no case to exceed the actual cost of
the services 
14provided. Additionally, any portion of a person's income which

15is equal to or less than the federal poverty standard shall not 
16be
considered by the Department in determining the copayment. 
17The level of
such copayment shall be adjusted whenever 
18necessary to reflect any change
in the officially designated 
19federal poverty standard.

20 The Department, or the Department's authorized 
21representative, may
recover the amount of moneys expended for 
22services provided to or in
behalf of a person under this 
23Section by a claim against the person's
estate or against the 
24estate of the person's surviving spouse, but no
recovery may be 
25had until after the death of the surviving spouse, if
any, and 
26then only at such time when there is no surviving child who
is 
 
 
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1under age 21 or blind or who has a permanent and total 
2disability. This
paragraph, however, shall not bar recovery, at 
3the death of the person, of
moneys for services provided to the 
4person or in behalf of the person under
this Section to which 
5the person was not entitled;
provided that such recovery shall 
6not be enforced against any real estate while
it is occupied as 
7a homestead by the surviving spouse or other dependent, if no

8claims by other creditors have been filed against the estate, 
9or, if such
claims have been filed, they remain dormant for 
10failure of prosecution or
failure of the claimant to compel 
11administration of the estate for the purpose
of payment. This 
12paragraph shall not bar recovery from the estate of a spouse,

13under Sections 1915 and 1924 of the Social Security Act and 
14Section 5-4 of the
Illinois Public Aid Code, who precedes a 
15person receiving services under this
Section in death. All 
16moneys for services
paid to or in behalf of the person under 
17this Section shall be claimed for
recovery from the deceased 
18spouse's estate. "Homestead", as used
in this paragraph, means 
19the dwelling house and
contiguous real estate occupied by a 
20surviving spouse
or relative, as defined by the rules and 
21regulations of the Department of Healthcare and Family 
22Services, regardless of the value of the property.

23 The Department shall increase the effectiveness of the 
24existing Community Care Program by:
25  (1) ensuring that in-home services included in the care 
26 plan are available on evenings and weekends;
 
 
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1  (2) ensuring that care plans contain the services that 
2 eligible participants
need based on the number of days in a 
3 month, not limited to specific blocks of time, as 
4 identified by the comprehensive assessment tool selected 
5 by the Department for use statewide, not to exceed the 
6 total monthly service cost maximum allowed for each 
7 service; the Department shall develop administrative rules 
8 to implement this item (2);
9  (3) ensuring that the participants have the right to 
10 choose the services contained in their care plan and to 
11 direct how those services are provided, based on 
12 administrative rules established by the Department;
13  (4) ensuring that the determination of need tool is 
14 accurate in determining the participants' level of need; to 
15 achieve this, the Department, in conjunction with the Older 
16 Adult Services Advisory Committee, shall institute a study 
17 of the relationship between the Determination of Need 
18 scores, level of need, service cost maximums, and the 
19 development and utilization of service plans no later than 
20 May 1, 2008; findings and recommendations shall be 
21 presented to the Governor and the General Assembly no later 
22 than January 1, 2009; recommendations shall include all 
23 needed changes to the service cost maximums schedule and 
24 additional covered services;
25  (5) ensuring that homemakers can provide personal care 
26 services that may or may not involve contact with clients, 
 
 
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1 including but not limited to:
2   (A) bathing;
3   (B) grooming;
4   (C) toileting;
5   (D) nail care;
6   (E) transferring;
7   (F) respiratory services;
8   (G) exercise; or
9   (H) positioning;
10  (6) ensuring that homemaker program vendors are not 
11 restricted from hiring homemakers who are family members of 
12 clients or recommended by clients; the Department may not, 
13 by rule or policy, require homemakers who are family 
14 members of clients or recommended by clients to accept 
15 assignments in homes other than the client;
16  (7) ensuring that the State may access maximum federal 
17 matching funds by seeking approval for the Centers for 
18 Medicare and Medicaid Services for modifications to the 
19 State's home and community based services waiver and 
20 additional waiver opportunities, including applying for 
21 enrollment in the Balance Incentive Payment Program by May 
22 1, 2013, in order to maximize federal matching funds; this 
23 shall include, but not be limited to, modification that 
24 reflects all changes in the Community Care Program services 
25 and all increases in the services cost maximum;
26  (8) ensuring that the determination of need tool 
 
 
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1 accurately reflects the service needs of individuals with 
2 Alzheimer's disease and related dementia disorders; 
3  (9) ensuring that services are authorized accurately 
4 and consistently for the Community Care Program (CCP); the 
5 Department shall implement a Service Authorization policy 
6 directive; the purpose shall be to ensure that eligibility 
7 and services are authorized accurately and consistently in 
8 the CCP program; the policy directive shall clarify service 
9 authorization guidelines to Care Coordination Units and 
10 Community Care Program providers no later than May 1, 2013;
11  (10) working in conjunction with Care Coordination 
12 Units, the Department of Healthcare and Family Services, 
13 the Department of Human Services, Community Care Program 
14 providers, and other stakeholders to make improvements to 
15 the Medicaid claiming processes and the Medicaid 
16 enrollment procedures or requirements as needed, 
17 including, but not limited to, specific policy changes or 
18 rules to improve the up-front enrollment of participants in 
19 the Medicaid program and specific policy changes or rules 
20 to insure more prompt submission of bills to the federal 
21 government to secure maximum federal matching dollars as 
22 promptly as possible; the Department on Aging shall have at 
23 least 3 meetings with stakeholders by January 1, 2014 in 
24 order to address these improvements;
25  (11) requiring home care service providers to comply 
26 with the rounding of hours worked provisions under the 
 
 
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1 federal Fair Labor Standards Act (FLSA) and as set forth in 
2 29 CFR 785.48(b) by May 1, 2013;
3  (12) implementing any necessary policy changes or 
4 promulgating any rules, no later than January 1, 2014, to 
5 assist the Department of Healthcare and Family Services in 
6 moving as many participants as possible, consistent with 
7 federal regulations, into coordinated care plans if a care 
8 coordination plan that covers long term care is available 
9 in the recipient's area; and 
10  (13) maintaining fiscal year 2014 rates at the same 
11 level established on January 1, 2013. 
12 By January 1, 2009 or as soon after the end of the Cash and 
13Counseling Demonstration Project as is practicable, the 
14Department may, based on its evaluation of the demonstration 
15project, promulgate rules concerning personal assistant 
16services, to include, but need not be limited to, 
17qualifications, employment screening, rights under fair labor 
18standards, training, fiduciary agent, and supervision 
19requirements. All applicants shall be subject to the provisions 
20of the Health Care Worker Background Check Act.

21 The Department shall develop procedures to enhance 
22availability of
services on evenings, weekends, and on an 
23emergency basis to meet the
respite needs of caregivers. 
24Procedures shall be developed to permit the
utilization of 
25services in successive blocks of 24 hours up to the monthly

26maximum established by the Department. Workers providing these 
 
 
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1services
shall be appropriately trained.

2 Beginning on the effective date of this amendatory Act of 
31991, no person
may perform chore/housekeeping and home care 
4aide services under a program
authorized by this Section unless 
5that person has been issued a certificate
of pre-service to do 
6so by his or her employing agency. Information
gathered to 
7effect such certification shall include (i) the person's name,

8(ii) the date the person was hired by his or her current 
9employer, and
(iii) the training, including dates and levels. 
10Persons engaged in the
program authorized by this Section 
11before the effective date of this
amendatory Act of 1991 shall 
12be issued a certificate of all pre- and
in-service training 
13from his or her employer upon submitting the necessary

14information. The employing agency shall be required to retain 
15records of
all staff pre- and in-service training, and shall 
16provide such records to
the Department upon request and upon 
17termination of the employer's contract
with the Department. In 
18addition, the employing agency is responsible for
the issuance 
19of certifications of in-service training completed to their

20employees.

21 The Department is required to develop a system to ensure 
22that persons
working as home care aides and personal assistants

23receive increases in their
wages when the federal minimum wage 
24is increased by requiring vendors to
certify that they are 
25meeting the federal minimum wage statute for home care aides

26and personal assistants. An employer that cannot ensure that 
 
 
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1the minimum
wage increase is being given to home care aides and 
2personal assistants
shall be denied any increase in 
3reimbursement costs.

4 The Community Care Program Advisory Committee is created in 
5the Department on Aging. The Director shall appoint individuals 
6to serve in the Committee, who shall serve at their own 
7expense. Members of the Committee must abide by all applicable 
8ethics laws. The Committee shall advise the Department on 
9issues related to the Department's program of services to 
10prevent unnecessary institutionalization. The Committee shall 
11meet on a bi-monthly basis and shall serve to identify and 
12advise the Department on present and potential issues affecting 
13the service delivery network, the program's clients, and the 
14Department and to recommend solution strategies. Persons 
15appointed to the Committee shall be appointed on, but not 
16limited to, their own and their agency's experience with the 
17program, geographic representation, and willingness to serve. 
18The Director shall appoint members to the Committee to 
19represent provider, advocacy, policy research, and other 
20constituencies committed to the delivery of high quality home 
21and community-based services to older adults. Representatives 
22shall be appointed to ensure representation from community care 
23providers including, but not limited to, adult day service 
24providers, homemaker providers, case coordination and case 
25management units, emergency home response providers, statewide 
26trade or labor unions that represent home care
aides and direct 
 
 
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1care staff, area agencies on aging, adults over age 60, 
2membership organizations representing older adults, and other 
3organizational entities, providers of care, or individuals 
4with demonstrated interest and expertise in the field of home 
5and community care as determined by the Director.
6 Nominations may be presented from any agency or State 
7association with interest in the program. The Director, or his 
8or her designee, shall serve as the permanent co-chair of the 
9advisory committee. One other co-chair shall be nominated and 
10approved by the members of the committee on an annual basis. 
11Committee members' terms of appointment shall be for 4 years 
12with one-quarter of the appointees' terms expiring each year. A 
13member shall continue to serve until his or her replacement is 
14named. The Department shall fill vacancies that have a 
15remaining term of over one year, and this replacement shall 
16occur through the annual replacement of expiring terms. The 
17Director shall designate Department staff to provide technical 
18assistance and staff support to the committee. Department 
19representation shall not constitute membership of the 
20committee. All Committee papers, issues, recommendations, 
21reports, and meeting memoranda are advisory only. The Director, 
22or his or her designee, shall make a written report, as 
23requested by the Committee, regarding issues before the 
24Committee.

25 The Department on Aging and the Department of Human 
26Services
shall cooperate in the development and submission of 
 
 
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1an annual report on
programs and services provided under this 
2Section. Such joint report
shall be filed with the Governor and 
3the General Assembly on or before
September 30 each year.

4 The requirement for reporting to the General Assembly shall 
5be satisfied
by filing copies of the report with the Speaker, 
6the Minority Leader and
the Clerk of the House of 
7Representatives and the President, the Minority
Leader and the 
8Secretary of the Senate and the Legislative Research Unit,
as 
9required by Section 3.1 of the General Assembly Organization 
10Act and
filing such additional copies with the State Government 
11Report Distribution
Center for the General Assembly as is 
12required under paragraph (t) of
Section 7 of the State Library 
13Act.

14 Those persons previously found eligible for receiving 
15non-institutional
services whose services were discontinued 
16under the Emergency Budget Act of
Fiscal Year 1992, and who do 
17not meet the eligibility standards in effect
on or after July 
181, 1992, shall remain ineligible on and after July 1,
1992. 
19Those persons previously not required to cost-share and who 
20were
required to cost-share effective March 1, 1992, shall 
21continue to meet
cost-share requirements on and after July 1, 
221992. Beginning July 1, 1992,
all clients will be required to 
23meet
eligibility, cost-share, and other requirements and will 
24have services
discontinued or altered when they fail to meet 
25these requirements.
26 For the purposes of this Section, "flexible senior 
 
 
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1services" refers to services that require one-time or periodic 
2expenditures including, but not limited to, respite care, home 
3modification, assistive technology, housing assistance, and 
4transportation.

5 The Department shall implement an electronic service 
6verification based on global positioning systems or other 
7cost-effective technology for the Community Care Program no 
8later than January 1, 2014. 
9 The Department shall require, as a condition of 
10eligibility, enrollment in the medical assistance program 
11under Article V of the Illinois Public Aid Code (i) beginning 
12August 1, 2013, if the Auditor General has reported that the 
13Department has failed
to comply with the reporting requirements 
14of Section 2-27 of
the Illinois State Auditing Act; or (ii) 
15beginning June 1, 2014, if the Auditor General has reported 
16that the
Department has not undertaken the required actions 
17listed in
the report required by subsection (a) of Section 2-27 
18of the
Illinois State Auditing Act. 
19 The Department shall delay Community Care Program services 
20until an applicant is determined eligible for medical 
21assistance under Article V of the Illinois Public Aid Code (i) 
22beginning August 1, 2013, if the Auditor General has reported 
23that the Department has failed
to comply with the reporting 
24requirements of Section 2-27 of
the Illinois State Auditing 
25Act; or (ii) beginning June 1, 2014, if the Auditor General has 
26reported that the
Department has not undertaken the required 
 
 
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1actions listed in
the report required by subsection (a) of 
2Section 2-27 of the
Illinois State Auditing Act. 
3 The Department shall implement co-payments for the 
4Community Care Program at the federally allowable maximum level 
5(i) beginning August 1, 2013, if the Auditor General has 
6reported that the Department has failed
to comply with the 
7reporting requirements of Section 2-27 of
the Illinois State 
8Auditing Act; or (ii) beginning June 1, 2014, if the Auditor 
9General has reported that the
Department has not undertaken the 
10required actions listed in
the report required by subsection 
11(a) of Section 2-27 of the
Illinois State Auditing Act. 
12 The Department shall provide a bi-monthly report on the 
13progress of the Community Care Program reforms set forth in 
14this amendatory Act of the 98th General Assembly to the 
15Governor, the Speaker of the House of Representatives, the 
16Minority Leader of the House of Representatives, the
President 
17of the
Senate, and the Minority Leader of the Senate. 
18 The Department shall conduct a quarterly review of Care 
19Coordination Unit performance and adherence to service 
20guidelines. The quarterly review shall be reported to the 
21Speaker of the House of Representatives, the Minority Leader of 
22the House of Representatives, the
President of the
Senate, and 
23the Minority Leader of the Senate. The Department shall collect 
24and report longitudinal data on the performance of each care 
25coordination unit. Nothing in this paragraph shall be construed 
26to require the Department to identify specific care 
 
 
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1coordination units. 
2 In regard to community care providers, failure to comply 
3with Department on Aging policies shall be cause for 
4disciplinary action, including, but not limited to, 
5disqualification from serving Community Care Program clients. 
6Each provider, upon submission of any bill or invoice to the 
7Department for payment for services rendered, shall include a 
8notarized statement, under penalty of perjury pursuant to 
9Section 1-109 of the Code of Civil Procedure, that the provider 
10has complied with all Department policies. 
11 The Director of the Department on Aging shall make 
12information available to the State Board of Elections as may be 
13required by an agreement the State Board of Elections has 
14entered into with a multi-state voter registration list 
15maintenance system. 
16 Within 30 days after the effective date of this amendatory 
17Act of the 100th General Assembly, rates shall be increased to 
18$18.29 per hour, for the purpose of increasing, by at least 
19$.72 per hour, the wages paid by those vendors to their 
20employees who provide homemaker services. The Department shall 
21pay an enhanced rate under the Community Care Program to those 
22in-home service provider agencies that offer health insurance 
23coverage as a benefit to their direct service worker employees 
24consistent with the mandates of Public Act 95-713. For State 
25fiscal year 2018, the enhanced rate shall be $1.77 per hour. 
26The rate shall be adjusted using actuarial analysis based on 
 
 
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1the cost of care, but shall not be set below $1.77 per hour. 
2The Department shall adopt rules, including emergency rules 
3under subsection (y) of Section 5-45 of the Illinois 
4Administrative Procedure Act, to implement the provisions of 
5this paragraph. 
6(Source: P.A. 98-8, eff. 5-3-13; 98-1171, eff. 6-1-15; 99-143, 
7eff. 7-27-15.)

8 Section 30-10. The Alcoholism and Other Drug Abuse and 
9Dependency Act is amended by adding Section 55-30 as follows:

10 (20 ILCS 301/55-30 new)
11 Sec. 55-30. Rate increase. Within 30 days after the 
12effective date of this amendatory Act of the 100th General 
13Assembly, the Division of Alcoholism and Substance Abuse shall 
14by rule develop the increased rate methodology and annualize 
15the increased rate beginning with State fiscal year 2018 
16contracts to licensed providers of community based addiction 
17treatment, based on the additional amounts appropriated for the 
18purpose of providing a rate increase to licensed providers of 
19community based addiction treatment. The Department shall 
20adopt rules, including emergency rules under subsection (y) of 
21Section 5-45 of the Illinois Administrative Procedure Act, to 
22implement the provisions of this Section.

23 Section 30-15. The Mental Health and Developmental 
 
 
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1Disabilities Administrative Act is amended by adding Section 75 
2as follows:

3 (20 ILCS 1705/75 new)
4 Sec. 75. Rate increase. Within 30 days after the effective 
5date of this amendatory Act of the 100th General Assembly, the 
6Division of Mental Health shall by rule develop the increased 
7rate methodology and annualize the increased rate beginning 
8with State fiscal year 2018 contracts to certified community 
9mental health centers, based on the additional amounts 
10appropriated for the purpose of providing a rate increase to 
11certified community mental health centers. The Department 
12shall adopt rules, including emergency rules under subsection 
13(y) of Section 5-45 of the Illinois Administrative Procedure 
14Act, to implement the provisions of this Section.

15 Section 30-20. The Rehabilitation of Persons with 
16Disabilities Act is amended by changing Section 3 as follows:



17 (20 ILCS 2405/3) (from Ch. 23, par. 3434)


18 Sec. 3. Powers and duties. The Department shall have the 
19powers and
duties enumerated
herein:

20 (a) To co-operate with the federal government in the 
21administration
of the provisions of the federal Rehabilitation 
22Act of 1973, as amended,
of the Workforce Investment Act of 
231998,
and of the federal Social Security Act to the extent and 
 
 
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1in the manner
provided in these Acts.

2 (b) To prescribe and supervise such courses of vocational 
3training
and provide such other services as may be necessary 
4for the habilitation
and rehabilitation of persons with one or 
5more disabilities, including the
administrative activities 
6under subsection (e) of this Section, and to
co-operate with 
7State and local school authorities and other recognized

8agencies engaged in habilitation, rehabilitation and 
9comprehensive
rehabilitation services; and to cooperate with 
10the Department of Children
and Family Services regarding the 
11care and education of children with one
or more disabilities.

12 (c) (Blank).

13 (d) To report in writing, to the Governor, annually on or 
14before the
first day of December, and at such other times and 
15in such manner and
upon such subjects as the Governor may 
16require. The annual report shall
contain (1) a statement of the 
17existing condition of comprehensive
rehabilitation services, 
18habilitation and rehabilitation in the State;
(2) a statement 
19of suggestions and recommendations with reference to the

20development of comprehensive rehabilitation services, 
21habilitation and
rehabilitation in the State; and (3) an 
22itemized statement of the
amounts of money received from 
23federal, State and other sources, and of
the objects and 
24purposes to which the respective items of these several
amounts 
25have been devoted.

26 (e) (Blank).

 
 
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1 (f) To establish a program of services to prevent the 
2unnecessary
institutionalization of persons in need of long 
3term care and who meet the criteria for blindness or disability 
4as defined by the Social Security Act, thereby enabling them to

5remain in their own homes. Such preventive
services include any 
6or all of the following:


7  (1) personal assistant services;


8  (2) homemaker services;


9  (3) home-delivered meals;


10  (4) adult day care services;


11  (5) respite care;


12  (6) home modification or assistive equipment;


13  (7) home health services;


14  (8) electronic home response;


15  (9) brain injury behavioral/cognitive services;


16  (10) brain injury habilitation;


17  (11) brain injury pre-vocational services; or


18  (12) brain injury supported employment.

19 The Department shall establish eligibility
standards for 
20such services taking into consideration the unique
economic and 
21social needs of the population for whom they are to
be 
22provided. Such eligibility standards may be based on the 
23recipient's
ability to pay for services; provided, however, 
24that any portion of a
person's income that is equal to or less 
25than the "protected income" level
shall not be considered by 
26the Department in determining eligibility. The
"protected 
 
 
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1income" level shall be determined by the Department, shall 
2never be
less than the federal poverty standard, and shall be 
3adjusted each year to
reflect changes in the Consumer Price 
4Index For All Urban Consumers as
determined by the United 
5States Department of Labor. The standards must
provide that a 
6person may not have more than $10,000 in assets to be eligible 
7for the services, and the Department may increase or decrease 
8the asset limitation by rule. The Department may not decrease 
9the asset level below $10,000.

10 The services shall be provided, as established by the

11Department by rule, to eligible persons
to prevent unnecessary 
12or premature institutionalization, to
the extent that the cost 
13of the services, together with the
other personal maintenance 
14expenses of the persons, are reasonably
related to the 
15standards established for care in a group facility
appropriate 
16to their condition. These non-institutional
services, pilot 
17projects or experimental facilities may be provided as part of

18or in addition to those authorized by federal law or those 
19funded and
administered by the Illinois Department on Aging. 
20The Department shall set rates and fees for services in a fair 
21and equitable manner. Services identical to those offered by 
22the Department on Aging shall be paid at the same rate. 

23 Personal assistants shall be paid at a rate negotiated

24between the State and an exclusive representative of personal

25assistants under a collective bargaining agreement. In no case

26shall the Department pay personal assistants an hourly wage

 
 
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1that is less than the federal minimum wage. Within 30 days 
2after the effective date of this amendatory Act of the 100th 
3General Assembly, the hourly wage paid to personal assistants 
4and individual maintenance home health workers shall be 
5increased by $0.48 per hour. 

6 Solely for the purposes of coverage under the Illinois 
7Public Labor
Relations
Act
(5 ILCS 315/), personal assistants 
8providing
services under
the Department's Home Services 
9Program shall be considered to be public
employees
and the 
10State of Illinois shall be considered to be their employer as 
11of the
effective date of
this amendatory Act of the 93rd 
12General Assembly, but not before. Solely for the purposes of 
13coverage under the Illinois Public Labor Relations Act, home 
14care and home health workers who function as personal 
15assistants and individual maintenance home health workers and 
16who also provide services under the Department's Home Services 
17Program shall be considered to be public employees, no matter 
18whether the State provides such services through direct 
19fee-for-service arrangements, with the assistance of a managed 
20care organization or other intermediary, or otherwise, and the 
21State of Illinois shall be considered to be the employer of 
22those persons as of January 29, 2013 (the effective date of 
23Public Act 97-1158), but not before except as otherwise 
24provided under this subsection (f). The State
shall
engage in 
25collective bargaining with an exclusive representative of home 
26care and home health workers who function as personal 
 
 
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1assistants and individual maintenance home health workers 
2working under the Home Services Program
concerning
their terms 
3and conditions of employment that are within the State's 
4control.
Nothing in
this paragraph shall be understood to limit 
5the right of the persons receiving
services
defined in this 
6Section to hire and fire
home care and home health workers who 
7function as personal assistants
and individual maintenance 
8home health workers working under the Home Services Program or 
9to supervise them within the limitations set by the Home 
10Services Program. The
State
shall not be considered to be the 
11employer of
home care and home health workers who function as 
12personal
assistants and individual maintenance home health 
13workers working under the Home Services Program for any 
14purposes not specifically provided in Public Act 93-204 or 
15Public Act 97-1158, including but not limited to, purposes of 
16vicarious liability
in tort and
purposes of statutory 
17retirement or health insurance benefits. Home care and home 
18health workers who function as personal assistants and 
19individual maintenance home health workers and who also provide 
20services under the Department's Home Services Program shall not 
21be covered by the State Employees Group
Insurance Act
of 1971 
22(5 ILCS 375/).

23 The Department shall execute, relative to nursing home 
24prescreening, as authorized by Section 4.03 of the Illinois Act 
25on the Aging,
written inter-agency agreements with the 
26Department on Aging and
the Department of Healthcare and Family 
 
 
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1Services, to effect the intake procedures
and eligibility 
2criteria for those persons who may need long term care. On and 
3after July 1, 1996, all nursing
home prescreenings for 
4individuals 18 through 59 years of age shall be
conducted by 
5the Department, or a designee of the
Department.

6 The Department is authorized to establish a system of 
7recipient cost-sharing
for services provided under this 
8Section. The cost-sharing shall be based upon
the recipient's 
9ability to pay for services, but in no case shall the

10recipient's share exceed the actual cost of the services 
11provided. Protected
income shall not be considered by the 
12Department in its determination of the
recipient's ability to 
13pay a share of the cost of services. The level of
cost-sharing 
14shall be adjusted each year to reflect changes in the 
15"protected
income" level. The Department shall deduct from the 
16recipient's share of the
cost of services any money expended by 
17the recipient for disability-related
expenses.

18 To the extent permitted under the federal Social Security 
19Act, the Department, or the Department's authorized 
20representative, may recover
the amount of moneys expended for 
21services provided to or in behalf of a person
under this 
22Section by a claim against the person's estate or against the 
23estate
of the person's surviving spouse, but no recovery may be 
24had until after the
death of the surviving spouse, if any, and 
25then only at such time when there is
no surviving child who is 
26under age 21 or blind or who has a permanent and total 
 
 
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1disability. This paragraph, however, shall not bar recovery, at 
2the death of the
person, of moneys for services provided to the 
3person or in behalf of the
person under this Section to which 
4the person was not entitled; provided that
such recovery shall 
5not be enforced against any real estate while
it is occupied as 
6a homestead by the surviving spouse or other dependent, if no

7claims by other creditors have been filed against the estate, 
8or, if such
claims have been filed, they remain dormant for 
9failure of prosecution or
failure of the claimant to compel 
10administration of the estate for the purpose
of payment. This 
11paragraph shall not bar recovery from the estate of a spouse,

12under Sections 1915 and 1924 of the Social Security Act and 
13Section 5-4 of the
Illinois Public Aid Code, who precedes a 
14person receiving services under this
Section in death. All 
15moneys for services
paid to or in behalf of the person under 
16this Section shall be claimed for
recovery from the deceased 
17spouse's estate. "Homestead", as used in this
paragraph, means 
18the dwelling house and
contiguous real estate occupied by a 
19surviving spouse or relative, as defined
by the rules and 
20regulations of the Department of Healthcare and Family 
21Services,
regardless of the value of the property.

22 The Department shall submit an annual report on programs 
23and
services provided under this Section. The report shall be 
24filed
with the Governor and the General Assembly on or before 
25March
30
each year.

26 The requirement for reporting to the General Assembly shall 
 
 
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1be satisfied
by filing copies of the report with the Speaker, 
2the Minority Leader and
the Clerk of the House of 
3Representatives and the President, the Minority
Leader and the 
4Secretary of the Senate and the Legislative Research Unit,
as 
5required by Section 3.1 of the General Assembly Organization 
6Act, and filing
additional copies with the State
Government 
7Report Distribution Center for the General Assembly as
required 
8under paragraph (t) of Section 7 of the State Library Act.

9 (g) To establish such subdivisions of the Department
as 
10shall be desirable and assign to the various subdivisions the

11responsibilities and duties placed upon the Department by law.

12 (h) To cooperate and enter into any necessary agreements 
13with the
Department of Employment Security for the provision of 
14job placement and
job referral services to clients of the 
15Department, including job
service registration of such clients 
16with Illinois Employment Security
offices and making job 
17listings maintained by the Department of Employment
Security 
18available to such clients.

19 (i) To possess all powers reasonable and necessary for
the 
20exercise and administration of the powers, duties and

21responsibilities of the Department which are provided for by 
22law.

23 (j) (Blank).

24 (k) (Blank).

25 (l) To establish, operate and maintain a Statewide Housing 
26Clearinghouse
of information on available, government 
 
 
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1subsidized housing accessible to
persons with disabilities and 
2available privately owned housing accessible to
persons with 
3disabilities. The information shall include but not be limited 
4to the
location, rental requirements, access features and 
5proximity to public
transportation of available housing. The 
6Clearinghouse shall consist
of at least a computerized database 
7for the storage and retrieval of
information and a separate or 
8shared toll free telephone number for use by
those seeking 
9information from the Clearinghouse. Department offices and

10personnel throughout the State shall also assist in the 
11operation of the
Statewide Housing Clearinghouse. Cooperation 
12with local, State and federal
housing managers shall be sought 
13and extended in order to frequently and
promptly update the 
14Clearinghouse's information.

15 (m) To assure that the names and case records of persons 
16who received or
are
receiving services from the Department, 
17including persons receiving vocational
rehabilitation, home 
18services, or other services, and those attending one of
the 
19Department's schools or other supervised facility shall be 
20confidential and
not be open to the general public. Those case 
21records and reports or the
information contained in those 
22records and reports shall be disclosed by the
Director only to 
23proper law enforcement officials, individuals authorized by a

24court, the General Assembly or any committee or commission of 
25the General
Assembly, and other persons and for reasons as the 
26Director designates by rule.
Disclosure by the Director may be 
 
 
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1only in accordance with other applicable
law.

2(Source: P.A. 98-1004, eff. 8-18-14; 99-143, eff. 7-27-15.)


3 Section 30-25. The Illinois Public Aid Code is amended by 
4changing Section 5-5.01a as follows:




5 (305 ILCS 5/5-5.01a)



6 Sec. 5-5.01a. Supportive living facilities program. The

7Department shall establish and provide oversight for a program 
8of supportive living facilities that seek to promote
resident 
9independence, dignity, respect, and well-being in the most

10cost-effective manner.

11 A supportive living facility is either a free-standing 
12facility or a distinct
physical and operational entity within a 
13nursing facility. A supportive
living facility integrates 
14housing with health, personal care, and supportive
services and 
15is a designated setting that offers residents their own

16separate, private, and distinct living units.

17 Sites for the operation of the program
shall be selected by 
18the Department based upon criteria
that may include the need 
19for services in a geographic area, the
availability of funding, 
20and the site's ability to meet the standards.

21 Beginning July 1, 2014, subject to federal approval, the 
22Medicaid rates for supportive living facilities shall be equal 
23to the supportive living facility Medicaid rate effective on 
24June 30, 2014 increased by 8.85%.
Once the assessment imposed 
 
 
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1at Article V-G of this Code is determined to be a permissible 
2tax under Title XIX of the Social Security Act, the Department 
3shall increase the Medicaid rates for supportive living 
4facilities effective on July 1, 2014 by 9.09%. The Department 
5shall apply this increase retroactively to coincide with the 
6imposition of the assessment in Article V-G of this Code in 
7accordance with the approval for federal financial 
8participation by the Centers for Medicare and Medicaid 
9Services. 
10 The Medicaid rates for supportive living facilities 
11effective on July 1, 2017 must be equal to the rates in effect 
12for supportive living facilities on June 30, 2017 increased by 
132.8%. 
14 The Department may adopt rules to implement this Section. 
15Rules that
establish or modify the services, standards, and 
16conditions for participation
in the program shall be adopted by 
17the Department in consultation
with the Department on Aging, 
18the Department of Rehabilitation Services, and
the Department 
19of Mental Health and Developmental Disabilities (or their

20successor agencies).

21 Facilities or distinct parts of facilities which are 
22selected as supportive
living facilities and are in good 
23standing with the Department's rules are
exempt from the 
24provisions of the Nursing Home Care Act and the Illinois Health

25Facilities Planning Act.

26(Source: P.A. 98-651, eff. 6-16-14.)


 
 
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1
ARTICLE 35.  TAX COMPLIANCE AND ADMINISTRATION FUND


2 Section 35-5. The Department of Revenue Law of the
Civil 
3Administrative Code of Illinois is amended by changing Section 
42505-190 as follows:




5 (20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4)



6 Sec. 2505-190. Tax Compliance and Administration Fund.  
7 (a) Amounts
deposited into the Tax Compliance and

8Administration Fund, a special fund in the State treasury that 
9is hereby
created, must be appropriated to the Department to

10reimburse the Department for its costs of collecting, 
11administering, and
enforcing the tax laws that provide for 
12deposits into the Fund. Moneys in the Fund shall consist of 
13deposits provided for in tax laws, reimbursements, or other 
14payments received from units of local government for 
15administering a local tax or fee on behalf of the unit of local 
16government in accordance with the Local Tax Collection Act, or 
17other payments designated for deposit into the Fund. 

18 (b) As soon as possible after July 1, 2015, and as soon as 
19possible after each July 1 thereafter through July 1, 2016, the 
20Director of the Department of Revenue shall certify the balance 
21in the Tax Compliance and Administration Fund as of July 1, 
22less any amounts obligated, and the State Comptroller shall 
23order transferred and the State Treasurer shall transfer from 
 
 
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1the Tax Compliance and Administration Fund to the General 
2Revenue Fund the amount certified that exceeds $2,500,000. 
3(Source: P.A. 98-1098, eff. 8-26-14; 99-517, eff. 6-30-16.)


4 Section 35-10. The State Finance Act is amended by changing 
5Section 6z-20 as follows:




6 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)


7 Sec. 6z-20. County and Mass Transit District Fund. Of the 
8money received from the 6.25% general rate (and,
beginning July 
91, 2000 and through December 31, 2000, the
1.25% rate on motor 
10fuel and gasohol, and beginning on August 6, 2010 through 
11August 15, 2010, the 1.25% rate on sales tax holiday items) on 
12sales
subject to taxation under the Retailers' Occupation Tax 
13Act and Service
Occupation Tax Act and paid into the County and 
14Mass Transit District Fund,
distribution to the Regional 
15Transportation Authority tax fund, created
pursuant to Section 
164.03 of the Regional Transportation Authority Act, for
deposit 
17therein shall be made based upon the retail sales occurring in 
18a
county having more than 3,000,000 inhabitants. The remainder 
19shall be
distributed to each county having 3,000,000 or fewer 
20inhabitants based upon
the retail sales occurring in each such 
21county.

22 For the purpose of determining allocation to the local 
23government unit, a
retail sale by a producer of coal or other 
24mineral mined in Illinois is a sale
at retail at the place 
 
 
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1where the coal or other mineral mined in Illinois is
extracted 
2from the earth. This paragraph does not apply to coal or other

3mineral when it is delivered or shipped by the seller to the 
4purchaser at a
point outside Illinois so that the sale is 
5exempt under the United States
Constitution as a sale in 
6interstate or foreign commerce.

7 Of the money received from the 6.25% general use tax rate 
8on tangible
personal property which is purchased outside 
9Illinois at retail from a
retailer and which is titled or 
10registered by any agency of this State's
government and paid 
11into the County and Mass Transit District Fund, the
amount for 
12which Illinois addresses for titling or registration purposes

13are given as being in each county having more than 3,000,000 
14inhabitants
shall be distributed into the Regional 
15Transportation Authority tax fund,
created pursuant to Section 
164.03 of the Regional Transportation Authority
Act. The 
17remainder of the money paid from such sales shall be 
18distributed
to each county based on sales for which Illinois 
19addresses for titling or
registration purposes are given as 
20being located in the county. Any money
paid into the Regional 
21Transportation Authority Occupation and Use Tax
Replacement 
22Fund from the County and Mass Transit District Fund prior to

23January 14, 1991, which has not been paid to the Authority 
24prior to that
date, shall be transferred to the Regional 
25Transportation Authority tax fund.

26 Whenever the Department determines that a refund of money 
 
 
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1paid into
the County and Mass Transit District Fund should be 
2made to a claimant
instead of issuing a credit memorandum, the 
3Department shall notify the
State Comptroller, who shall cause 
4the order to be drawn for the amount
specified, and to the 
5person named, in such notification from the
Department. Such 
6refund shall be paid by the State Treasurer out of the
County 
7and Mass Transit District Fund.

8 As soon as possible after the first day of each month, 
9beginning January 1, 2011, upon certification of the Department 
10of Revenue, the Comptroller shall order transferred, and the 
11Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
12local sales tax increment, as defined in the Innovation 
13Development and Economy Act, collected during the second 
14preceding calendar month for sales within a STAR bond district 
15and deposited into the County and Mass Transit District Fund, 
16less 3% of that amount, which shall be transferred into the Tax 
17Compliance and Administration Fund and shall be used by the 
18Department, subject to appropriation, to cover the costs of the 
19Department in administering the Innovation Development and 
20Economy Act. 
21 After the monthly transfer to the STAR Bonds Revenue Fund, 
22on or before the 25th day of each calendar month, the 
23Department shall
prepare and certify to the Comptroller the 
24disbursement of stated sums of
money to the Regional 
25Transportation Authority and to named counties, the
counties to 
26be those entitled to distribution, as hereinabove provided, of

 
 
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1taxes or penalties paid to the Department during the second 
2preceding
calendar month. The amount to be paid to the Regional 
3Transportation
Authority and each county having 3,000,000 or 
4fewer inhabitants shall be
the amount (not including credit 
5memoranda) collected during the second
preceding calendar 
6month by the Department and paid into the County and
Mass 
7Transit District Fund, plus an amount the Department determines 
8is
necessary to offset any amounts which were erroneously paid 
9to a different
taxing body, and not including an amount equal 
10to the amount of refunds
made during the second preceding 
11calendar month by the Department, and not
including any amount 
12which the Department determines is necessary to offset
any 
13amounts which were payable to a different taxing body but were

14erroneously paid to the Regional Transportation Authority or 
15county, and not including any amounts that are transferred to 
16the STAR Bonds Revenue Fund, less 2% of the amount to be paid 
17to the Regional Transportation Authority, which shall be 
18transferred into the Tax Compliance and Administration Fund. 
19The Department, at the time of each monthly disbursement to the 
20Regional Transportation Authority, shall prepare and certify 
21to the State Comptroller the amount to be transferred into the 
22Tax Compliance and Administration Fund under this Section.

23Within 10 days after receipt, by the Comptroller, of the 
24disbursement
certification to the Regional Transportation 
25Authority, and counties, and the Tax Compliance and 
26Administration Fund ,
provided for in this Section to be given 
 
 
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1to the Comptroller by the
Department, the Comptroller shall 
2cause the orders to be drawn for the
respective amounts in 
3accordance with the directions contained in such

4certification.

5 When certifying the amount of a monthly disbursement to the 
6Regional
Transportation Authority or to a county under this 
7Section, the Department
shall increase or decrease that amount 
8by an amount necessary to offset any
misallocation of previous 
9disbursements. The offset amount shall be the
amount 
10erroneously disbursed within the 6 months preceding the time a

11misallocation is discovered.

12 The provisions directing the distributions from the 
13special fund in
the State Treasury provided for in this Section 
14and from the Regional
Transportation Authority tax fund created 
15by Section 4.03 of the Regional
Transportation Authority Act 
16shall constitute an irrevocable and continuing
appropriation 
17of all amounts as provided herein. The State Treasurer and

18State Comptroller are hereby authorized to make distributions 
19as provided
in this Section.

20 In construing any development, redevelopment, annexation, 
21preannexation
or other lawful agreement in effect prior to 
22September 1, 1990, which
describes or refers to receipts from a 
23county or municipal retailers'
occupation tax, use tax or 
24service occupation tax which now cannot be
imposed, such 
25description or reference shall be deemed to include the

26replacement revenue for such abolished taxes, distributed from 
 
 
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1the County
and Mass Transit District Fund or Local Government 
2Distributive Fund, as
the case may be.

3(Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10; 
497-333, eff. 8-12-11.)


5 Section 35-15. The Counties Code is amended by changing 
6Sections 5-1006, 5-1006.5, and 5-1007 as follows:




7 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)


8 Sec. 5-1006. Home Rule County Retailers' Occupation Tax 
9Law. Any county that is a home rule unit may impose
a tax upon 
10all persons engaged in the business of selling tangible

11personal property, other than an item of tangible personal 
12property titled
or registered with an agency of this State's 
13government, at retail in the
county on the gross receipts from 
14such sales made in the course of
their business. If imposed, 
15this tax shall only
be imposed in 1/4% increments. On and after 
16September 1, 1991, this
additional tax may not be imposed on 
17the sales of food for human
consumption which is to be consumed 
18off the premises where it is sold
(other than alcoholic 
19beverages, soft drinks and food which has been
prepared for 
20immediate consumption) and prescription and nonprescription

21medicines, drugs, medical appliances and insulin, urine 
22testing materials,
syringes and needles used by diabetics. The 
23tax imposed by a home rule
county pursuant to this Section and 
24all civil penalties that may be
assessed as an incident thereof 
 
 
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1shall be collected and enforced by the
State Department of 
2Revenue. The certificate of registration that is
issued by the 
3Department to a retailer under the Retailers'
Occupation Tax 
4Act shall permit the retailer to engage in a
business that is 
5taxable under any ordinance or resolution
enacted pursuant to 
6this Section without registering separately with the

7Department under such ordinance or resolution or under this 
8Section. The
Department shall have full power to administer and 
9enforce this Section; to
collect all taxes and penalties due 
10hereunder; to dispose of taxes and
penalties so collected in 
11the manner hereinafter provided; and to
determine all rights to 
12credit memoranda arising on account of the
erroneous payment of 
13tax or penalty hereunder. In the administration of,
and 
14compliance with, this Section, the Department and persons who 
15are
subject to this Section shall have the same rights, 
16remedies, privileges,
immunities, powers and duties, and be 
17subject to the same conditions,
restrictions, limitations, 
18penalties and definitions of terms, and employ
the same modes 
19of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,

201e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all 
21provisions
therein other
than the State rate of tax), 4, 5, 5a, 
225b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, 
237, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act 
24and Section 3-7 of the Uniform Penalty and Interest Act,
as 
25fully as if those provisions were set forth herein.

26 No tax may be imposed by a home rule county pursuant to 
 
 
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1this Section
unless the county also imposes a tax at the same 
2rate pursuant
to Section 5-1007.

3 Persons subject to any tax imposed pursuant to the 
4authority granted
in this Section may reimburse themselves for 
5their seller's tax
liability hereunder by separately stating 
6such tax as an additional
charge, which charge may be stated in 
7combination, in a single amount,
with State tax which sellers 
8are required to collect under the Use Tax
Act, pursuant to such 
9bracket schedules as the Department may prescribe.

10 Whenever the Department determines that a refund should be 
11made under
this Section to a claimant instead of issuing a 
12credit memorandum, the
Department shall notify the State 
13Comptroller, who shall cause the
order to be drawn for the 
14amount specified and to the person named
in the notification 
15from the Department. The
refund shall be paid by the State 
16Treasurer out of the home rule county
retailers' occupation tax 
17fund.

18 The Department shall forthwith pay over to the State 
19Treasurer, ex
officio, as trustee, all taxes and penalties 
20collected hereunder. 
21 As soon as possible after the first day of each month, 
22beginning January 1, 2011, upon certification of the Department 
23of Revenue, the Comptroller shall order transferred, and the 
24Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
25local sales tax increment, as defined in the Innovation 
26Development and Economy Act, collected under this Section 
 
 
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1during the second preceding calendar month for sales within a 
2STAR bond district.
3 After the monthly transfer to the STAR Bonds Revenue Fund, 
4on or
before the 25th day of each calendar month, the 
5Department shall
prepare and certify to the Comptroller the 
6disbursement of stated sums
of money to named counties, the 
7counties to be those from which retailers
have paid taxes or 
8penalties hereunder to the Department during the second

9preceding calendar month. The amount to be paid to each county 
10shall be
the amount (not including credit memoranda) collected 
11hereunder during the
second preceding calendar month by the 
12Department plus an amount the
Department determines is 
13necessary to offset any amounts that
were erroneously paid to a 
14different taxing body, and not including an
amount equal to the 
15amount of refunds made during the second preceding
calendar 
16month by the Department on behalf of such county, and not

17including any amount which the Department determines is 
18necessary to offset
any amounts which were payable to a 
19different taxing body but were
erroneously paid to the county, 
20and not including any amounts that are transferred to the STAR 
21Bonds Revenue Fund, less 2% of the remainder, which the 
22Department shall transfer into the Tax Compliance and 
23Administration Fund. The Department, at the time of each 
24monthly disbursement to the counties, shall prepare and certify 
25to the State Comptroller the amount to be transferred into the 
26Tax Compliance and Administration Fund under this Section. 
 
 
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1Within 10 days after receipt, by the
Comptroller, of the 
2disbursement certification to the counties and the Tax 
3Compliance and Administration Fund provided for
in this Section 
4to be given to the Comptroller by the Department, the

5Comptroller shall cause the orders to be drawn for the 
6respective amounts
in accordance with the directions contained 
7in the certification. 

8 In addition to the disbursement required by the preceding 
9paragraph,
an allocation shall be made in March of each year to 
10each county that
received more than $500,000 in disbursements 
11under the preceding
paragraph in the preceding calendar year. 
12The allocation shall be in an
amount equal to the average 
13monthly distribution made to each such county
under the 
14preceding paragraph during the preceding calendar year 
15(excluding
the 2 months of highest receipts). The distribution 
16made in March of each
year subsequent to the year in which an 
17allocation was made pursuant to
this paragraph and the 
18preceding paragraph shall be reduced by the amount
allocated 
19and disbursed under this paragraph in the preceding calendar

20year. The Department shall prepare and certify to the 
21Comptroller for
disbursement the allocations made in 
22accordance with this paragraph.

23 For the purpose of determining the local governmental unit 
24whose tax
is applicable, a retail sale by a producer of coal or 
25other mineral
mined in Illinois is a sale at retail at the 
26place where the coal or
other mineral mined in Illinois is 
 
 
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1extracted from the earth. This
paragraph does not apply to coal 
2or other mineral when it is delivered
or shipped by the seller 
3to the purchaser at a point outside Illinois so
that the sale 
4is exempt under the United States
Constitution as a sale in 
5interstate or foreign commerce.

6 Nothing in this Section shall be construed to authorize a

7county to impose a tax upon the privilege of engaging in any

8business which under the Constitution of the United States may 
9not be
made the subject of taxation by this State.

10 An ordinance or resolution imposing or discontinuing a tax 
11hereunder or
effecting a change in the rate thereof shall be 
12adopted and a certified
copy thereof filed with the Department 
13on or before the first day of June,
whereupon the Department 
14shall proceed to administer and enforce this
Section as of the 
15first day of September next following such adoption
and filing. 
16Beginning January 1, 1992, an ordinance or resolution imposing

17or discontinuing the tax hereunder or effecting a change in the 
18rate
thereof shall be adopted and a certified copy thereof 
19filed with the
Department on or before the first day of July, 
20whereupon the Department
shall proceed to administer and 
21enforce this Section as of the first day of
October next 
22following such adoption and filing. Beginning January 1, 1993,

23an ordinance or resolution imposing or discontinuing the tax 
24hereunder or
effecting a change in the rate thereof shall be 
25adopted and a certified
copy thereof filed with the Department 
26on or before the first day of
October, whereupon the Department 
 
 
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1shall proceed to administer and enforce
this Section as of the 
2first day of January next following such adoption
and filing.

3Beginning April 1, 1998, an ordinance or
resolution imposing or

4discontinuing the tax hereunder or effecting a change in the 
5rate thereof shall
either (i) be adopted and a certified copy 
6thereof filed with the Department on
or
before the first day of 
7April, whereupon the Department shall proceed to
administer and 
8enforce this Section as of the first day of July next following

9the adoption and filing; or (ii) be adopted and a certified 
10copy thereof filed
with the Department on or before the first 
11day of October, whereupon the
Department shall proceed to 
12administer and enforce this Section as of the first
day of 
13January next following the adoption and filing.

14 When certifying the amount of a monthly disbursement to a 
15county under
this Section, the Department shall increase or 
16decrease such amount by an
amount necessary to offset any 
17misallocation of previous disbursements.
The offset amount 
18shall be the amount erroneously disbursed within the
previous 6 
19months from the time a misallocation is discovered.

20 This Section shall be known and may be cited as the Home 
21Rule County
Retailers' Occupation Tax Law.

22(Source: P.A. 99-217, eff. 7-31-15.)





23 (55 ILCS 5/5-1006.5)


24 Sec. 5-1006.5. Special County Retailers' Occupation Tax

25For Public Safety, Public Facilities, or Transportation.
 
 
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1 (a) The county board of any county may impose a
tax upon 
2all persons engaged in the business of selling tangible 
3personal
property, other than personal property titled or 
4registered with an agency of
this State's government, at retail 
5in the county on the gross receipts from the
sales made in the 
6course of business to provide revenue to be used exclusively

7for public safety, public facility, or transportation purposes 
8in that county, if a
proposition for the
tax has been submitted 
9to the electors of that county and
approved by a majority of 
10those voting on the question. If imposed, this tax
shall be 
11imposed only in one-quarter percent increments. By resolution, 
12the
county board may order the proposition to be submitted at 
13any election.
If the tax is imposed for
transportation purposes 
14for expenditures for public highways or as
authorized
under the 
15Illinois Highway Code, the county board must publish notice
of 
16the existence of its long-range highway transportation
plan as 
17required or described in Section 5-301 of the Illinois
Highway 
18Code and must make the plan publicly available prior to

19approval of the ordinance or resolution
imposing the tax. If 
20the tax is imposed for transportation purposes for
expenditures 
21for passenger rail transportation, the county board must 
22publish
notice of the existence of its long-range passenger 
23rail transportation plan
and
must make the plan publicly 
24available prior to approval of the ordinance or
resolution 
25imposing the tax. 
26 If a tax is imposed for public facilities purposes, then 
 
 
10000SB0042ham001- 535 -LRB100 04925 JWD 27935 a


1the name of the project may be included in the proposition at 
2the discretion of the county board as determined in the 
3enabling resolution. For example, the "XXX Nursing Home" or the 
4"YYY Museum". 
5 The county clerk shall certify the
question to the proper 
6election authority, who
shall submit the proposition at an 
7election in accordance with the general
election law.

8  (1) The proposition for public safety purposes shall be 
9 in
substantially the following form:
10  "To pay for public safety purposes, shall (name of 
11 county) be authorized to impose an increase on its share of 
12 local sales taxes by (insert rate)?"
13  As additional information on the ballot below the 
14 question shall appear the following:
15  "This would mean that a consumer would pay an 
16 additional (insert amount) in sales tax for every $100 of 
17 tangible personal property bought at retail."


18  The county board may also opt to establish a sunset 
19 provision at which time the additional sales tax would 
20 cease being collected, if not terminated earlier by a vote 
21 of the county board. If the county board votes to include a 
22 sunset provision, the proposition for public safety 
23 purposes shall be in substantially the following form:
24  "To pay for public safety purposes, shall (name of 
25 county) be authorized to impose an increase on its share of 
26 local sales taxes by (insert rate) for a period not to 
 
 
10000SB0042ham001- 536 -LRB100 04925 JWD 27935 a


1 exceed (insert number of years)?"
2  As additional information on the ballot below the 
3 question shall appear the following:
4  "This would mean that a consumer would pay an 
5 additional (insert amount) in sales tax for every $100 of 
6 tangible personal property bought at retail. If imposed, 
7 the additional tax would cease being collected at the end 
8 of (insert number of years), if not terminated earlier by a 
9 vote of the county board."


10  For the purposes of the
paragraph, "public safety 
11 purposes" means
crime prevention, detention, fire 
12 fighting, police, medical, ambulance, or
other emergency 
13 services.

14  Votes shall be recorded as "Yes" or "No".

15  Beginning on the January 1 or July 1, whichever is 
16 first, that occurs not less than 30 days after May 31, 2015 
17 (the effective date of Public Act 99-4), Adams County may 
18 impose a public safety retailers' occupation tax and 
19 service occupation tax at the rate of 0.25%, as provided in 
20 the referendum approved by the voters on April 7, 2015, 
21 notwithstanding the omission of the additional information 
22 that is otherwise required to be printed on the ballot 
23 below the question pursuant to this item (1). 
24  (2) The proposition for transportation purposes shall 
25 be in
substantially
the following form:
26  "To pay for improvements to roads and other 
 
 
10000SB0042ham001- 537 -LRB100 04925 JWD 27935 a


1 transportation purposes, shall (name of county) be 
2 authorized to impose an increase on its share of local 
3 sales taxes by (insert rate)?"
4  As additional information on the ballot below the 
5 question shall appear the following:
6  "This would mean that a consumer would pay an 
7 additional (insert amount) in sales tax for every $100 of 
8 tangible personal property bought at retail."


9  The county board may also opt to establish a sunset 
10 provision at which time the additional sales tax would 
11 cease being collected, if not terminated earlier by a vote 
12 of the county board. If the county board votes to include a 
13 sunset provision, the proposition for transportation 
14 purposes shall be in substantially the following form:
15  "To pay for road improvements and other transportation 
16 purposes, shall (name of county) be authorized to impose an 
17 increase on its share of local sales taxes by (insert rate) 
18 for a period not to exceed (insert number of years)?"
19  As additional information on the ballot below the 
20 question shall appear the following:
21  "This would mean that a consumer would pay an 
22 additional (insert amount) in sales tax for every $100 of 
23 tangible personal property bought at retail. If imposed, 
24 the additional tax would cease being collected at the end 
25 of (insert number of years), if not terminated earlier by a 
26 vote of the county board."


 
 
10000SB0042ham001- 538 -LRB100 04925 JWD 27935 a


1  For the purposes of this paragraph, transportation 
2 purposes means
construction, maintenance, operation, and 
3 improvement of
public highways, any other purpose for which 
4 a county may expend funds under
the Illinois Highway Code, 
5 and passenger rail transportation.

6  The votes shall be recorded as "Yes" or "No".

7  (3) The proposition for public facilities purposes 
8 shall be in substantially the following form: 
9  "To pay for public facilities purposes, shall (name of

10 county) be authorized to impose an increase on its share of

11 local sales taxes by (insert rate)?" 
12  As additional information on the ballot below the

13 question shall appear the following: 
14  "This would mean that a consumer would pay an

15 additional (insert amount) in sales tax for every $100 of

16 tangible personal property bought at retail." 
17  The county board may also opt to establish a sunset

18 provision at which time the additional sales tax would

19 cease being collected, if not terminated earlier by a vote

20 of the county board. If the county board votes to include a

21 sunset provision, the proposition for public facilities

22 purposes shall be in substantially the following form: 
23  "To pay for public facilities purposes, shall (name of

24 county) be authorized to impose an increase on its share of

25 local sales taxes by (insert rate) for a period not to

26 exceed (insert number of years)?" 
 
 
10000SB0042ham001- 539 -LRB100 04925 JWD 27935 a


1  As additional information on the ballot below the

2 question shall appear the following: 
3  "This would mean that a consumer would pay an

4 additional (insert amount) in sales tax for every $100 of

5 tangible personal property bought at retail. If imposed,

6 the additional tax would cease being collected at the end

7 of (insert number of years), if not terminated earlier by a

8 vote of the county board." 
9  For purposes of this Section, "public facilities 
10 purposes" means the acquisition, development, 
11 construction, reconstruction, rehabilitation, improvement, 
12 financing, architectural planning, and installation of 
13 capital facilities consisting of buildings, structures, 
14 and durable equipment and for the acquisition and 
15 improvement of real property and interest in real property 
16 required, or expected to be required, in connection with 
17 the public facilities, for use by the county for the 
18 furnishing of governmental services to its citizens, 
19 including but not limited to museums and nursing homes. 
20  The votes shall be recorded as "Yes" or "No". 
21 If a majority of the electors voting on
the proposition 
22vote in favor of it, the county may impose the tax.
A county 
23may not submit more than one proposition authorized by this 
24Section
to the electors at any one time.

25 This additional tax may not be imposed on the sales of food 
26for human
consumption that is to be consumed off the premises 
 
 
10000SB0042ham001- 540 -LRB100 04925 JWD 27935 a


1where it is sold (other
than alcoholic beverages, soft drinks, 
2and food which has been prepared for
immediate consumption) and 
3prescription and non-prescription medicines, drugs,
medical 
4appliances and insulin, urine testing materials, syringes, and 
5needles
used by diabetics. The tax imposed by a county under 
6this Section and
all civil penalties that may be assessed as an 
7incident of the tax shall be
collected and enforced by the 
8Illinois Department of Revenue and deposited
into a special 
9fund created for that purpose. The certificate
of registration 
10that is issued by the Department to a retailer under the

11Retailers' Occupation Tax Act shall permit the retailer to 
12engage in a business
that is taxable without registering 
13separately with the Department under an
ordinance or resolution 
14under this Section. The Department has full
power to administer 
15and enforce this Section, to collect all taxes and
penalties 
16due under this Section, to dispose of taxes and penalties so

17collected in the manner provided in this Section, and to 
18determine
all rights to credit memoranda arising on account of 
19the erroneous payment of
a tax or penalty under this Section. 
20In the administration of and compliance
with this Section, the 
21Department and persons who are subject to this Section
shall 
22(i) have the same rights, remedies, privileges, immunities, 
23powers, and
duties, (ii) be subject to the same conditions, 
24restrictions, limitations,
penalties, and definitions of 
25terms, and (iii) employ the same modes of
procedure as are 
26prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 
 
 
10000SB0042ham001- 541 -LRB100 04925 JWD 27935 a


11n,
2 through 2-70 (in respect to all provisions contained in 
2those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 
3(except provisions
relating to
transaction returns and quarter 
4monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 
55j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 
6of the
Retailers' Occupation Tax Act and Section 3-7 of the 
7Uniform Penalty and
Interest Act as if those provisions were 
8set forth in this Section.

9 Persons subject to any tax imposed under the authority 
10granted in this
Section may reimburse themselves for their 
11sellers' tax liability by
separately stating the tax as an 
12additional charge, which charge may be stated
in combination, 
13in a single amount, with State tax which sellers are required

14to collect under the Use Tax Act, pursuant to such bracketed 
15schedules as the
Department may prescribe.

16 Whenever the Department determines that a refund should be 
17made under this
Section to a claimant instead of issuing a 
18credit memorandum, the Department
shall notify the State 
19Comptroller, who shall cause the order to be drawn for
the 
20amount specified and to the person named in the notification 
21from the
Department. The refund shall be paid by the State 
22Treasurer out of the County
Public Safety or Transportation 
23Retailers' Occupation Tax Fund.

24 (b) If a tax has been imposed under subsection (a), a

25service occupation tax shall
also be imposed at the same rate 
26upon all persons engaged, in the county, in
the business
of 
 
 
10000SB0042ham001- 542 -LRB100 04925 JWD 27935 a


1making sales of service, who, as an incident to making those 
2sales of
service, transfer tangible personal property within 
3the county
as an
incident to a sale of service.
This tax may 
4not be imposed on sales of food for human consumption that is 
5to
be consumed off the premises where it is sold (other than 
6alcoholic beverages,
soft drinks, and food prepared for 
7immediate consumption) and prescription and
non-prescription 
8medicines, drugs, medical appliances and insulin, urine

9testing materials, syringes, and needles used by diabetics.
The 
10tax imposed under this subsection and all civil penalties that 
11may be
assessed as an incident thereof shall be collected and 
12enforced by the
Department of Revenue. The Department has
full 
13power to
administer and enforce this subsection; to collect all 
14taxes and penalties
due hereunder; to dispose of taxes and 
15penalties so collected in the manner
hereinafter provided; and 
16to determine all rights to credit memoranda
arising on account 
17of the erroneous payment of tax or penalty hereunder.
In the 
18administration of, and compliance with this subsection, the

19Department and persons who are subject to this paragraph shall 
20(i) have the
same rights, remedies, privileges, immunities, 
21powers, and duties, (ii) be
subject to the same conditions, 
22restrictions, limitations, penalties,
exclusions, exemptions, 
23and definitions of terms, and (iii) employ the same
modes
of 
24procedure as are prescribed in Sections 2 (except that the

25reference to State in the definition of supplier maintaining a 
26place of
business in this State shall mean the county), 2a, 2b, 
 
 
10000SB0042ham001- 543 -LRB100 04925 JWD 27935 a


12c, 3 through
3-50 (in respect to all provisions therein other 
2than the State rate of
tax), 4 (except that the reference to 
3the State shall be to the county),
5, 7, 8 (except that the 
4jurisdiction to which the tax shall be a debt to
the extent 
5indicated in that Section 8 shall be the county), 9 (except as

6to the disposition of taxes and penalties collected), 10, 11, 
712 (except the reference therein to Section 2b of the

8Retailers' Occupation Tax Act), 13 (except that any reference 
9to the State
shall mean the county), Section 15, 16,
17, 18, 19 
10and 20 of the Service Occupation Tax Act and Section 3-7 of
the 
11Uniform Penalty and Interest Act, as fully as if those 
12provisions were
set forth herein.

13 Persons subject to any tax imposed under the authority 
14granted in
this subsection may reimburse themselves for their 
15serviceman's tax liability
by separately stating the tax as an 
16additional charge, which
charge may be stated in combination, 
17in a single amount, with State tax
that servicemen are 
18authorized to collect under the Service Use Tax Act, in

19accordance with such bracket schedules as the Department may 
20prescribe.

21 Whenever the Department determines that a refund should be 
22made under this
subsection to a claimant instead of issuing a 
23credit memorandum, the Department
shall notify the State 
24Comptroller, who shall cause the warrant to be drawn
for the 
25amount specified, and to the person named, in the notification

26from the Department. The refund shall be paid by the State 
 
 
10000SB0042ham001- 544 -LRB100 04925 JWD 27935 a


1Treasurer out
of the County Public Safety or Transportation 
2Retailers' Occupation Fund.

3 Nothing in this subsection shall be construed to authorize 
4the county
to impose a tax upon the privilege of engaging in 
5any business which under
the Constitution of the United States 
6may not be made the subject of taxation
by the State.

7 (c) The Department shall immediately pay over to the State 
8Treasurer, ex
officio,
as trustee, all taxes and penalties 
9collected under this Section to be
deposited into the County 
10Public Safety or Transportation Retailers'
Occupation Tax 
11Fund, which
shall be an unappropriated trust fund held outside 
12of the State treasury. 
13 As soon as possible after the first day of each month, 
14beginning January 1, 2011, upon certification of the Department 
15of Revenue, the Comptroller shall order transferred, and the 
16Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
17local sales tax increment, as defined in the Innovation 
18Development and Economy Act, collected under this Section 
19during the second preceding calendar month for sales within a 
20STAR bond district. 
21 After the monthly transfer to the STAR Bonds Revenue Fund, 
22on
or before the 25th
day of each calendar month, the 
23Department shall prepare and certify to the
Comptroller the 
24disbursement of stated sums of money
to the counties from which 
25retailers have paid
taxes or penalties to the Department during 
26the second preceding
calendar month. The amount to be paid to 
 
 
10000SB0042ham001- 545 -LRB100 04925 JWD 27935 a


1each county, and deposited by the
county into its special fund 
2created for the purposes of this Section, shall
be the amount 
3(not
including credit memoranda) collected under this Section 
4during the second
preceding
calendar month by the Department 
5plus an amount the Department determines is
necessary to offset 
6any amounts that were erroneously paid to a different
taxing 
7body, and not including (i) an amount equal to the amount of 
8refunds
made
during the second preceding calendar month by the 
9Department on behalf of
the county, (ii) any amount that the 
10Department determines is
necessary to offset any amounts that 
11were payable to a different taxing body
but were erroneously 
12paid to the county, and (iii) any amounts that are transferred 
13to the STAR Bonds Revenue Fund, and (iv) 2% of the remainder, 
14which shall be transferred into the Tax Compliance and 
15Administration Fund. The Department, at the time of each 
16monthly disbursement to the counties, shall prepare and certify 
17to the State Comptroller the amount to be transferred into the 
18Tax Compliance and Administration Fund under this subsection. 
19Within 10 days after receipt by the
Comptroller of the 
20disbursement certification to the counties and the Tax 
21Compliance and Administration Fund provided for in
this Section 
22to be given to the Comptroller by the Department, the 
23Comptroller
shall cause the orders to be drawn for the 
24respective amounts in accordance
with directions contained in 
25the certification.

26 In addition to the disbursement required by the preceding 
 
 
10000SB0042ham001- 546 -LRB100 04925 JWD 27935 a


1paragraph, an
allocation shall be made in March of each year to 
2each county that received
more than $500,000 in disbursements 
3under the preceding paragraph in the
preceding calendar year. 
4The allocation shall be in an amount equal to the
average 
5monthly distribution made to each such county under the 
6preceding
paragraph during the preceding calendar year 
7(excluding the 2 months of
highest receipts). The distribution 
8made in March of each year subsequent to
the year in which an 
9allocation was made pursuant to this paragraph and the

10preceding paragraph shall be reduced by the amount allocated 
11and disbursed
under this paragraph in the preceding calendar 
12year. The Department shall
prepare and certify to the 
13Comptroller for disbursement the allocations made in

14accordance with this paragraph.

15 A county may direct, by ordinance, that all or a portion of 
16the taxes and penalties collected under the Special County 
17Retailers' Occupation Tax For Public Safety or Transportation 
18be deposited into the Transportation Development Partnership 
19Trust Fund. 
20 (d) For the purpose of determining the local governmental 
21unit whose tax is
applicable, a retail sale by a producer of 
22coal or another mineral mined in
Illinois is a sale at retail 
23at the place where the coal or other mineral mined
in Illinois 
24is extracted from the earth. This paragraph does not apply to 
25coal
or another mineral when it is delivered or shipped by the 
26seller to the
purchaser
at a point outside Illinois so that the 
 
 
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1sale is exempt under the United States
Constitution as a sale 
2in interstate or foreign commerce.

3 (e) Nothing in this Section shall be construed to authorize 
4a county to
impose a
tax upon the privilege of engaging in any 
5business that under the Constitution
of the United States may 
6not be made the subject of taxation by this State.

7 (e-5) If a county imposes a tax under this Section, the 
8county board may,
by ordinance, discontinue or lower the rate 
9of the tax. If the county board
lowers the tax rate or 
10discontinues the tax, a referendum must be
held in accordance 
11with subsection (a) of this Section in order to increase the

12rate of the tax or to reimpose the discontinued tax.

13 (f) Beginning April 1, 1998 and through December 31, 2013, 
14the results of any election authorizing a
proposition to impose 
15a tax
under this Section or effecting a change in the rate of 
16tax, or any ordinance
lowering the rate or discontinuing the 
17tax,
shall be certified
by the
county clerk and filed with the 
18Illinois Department of Revenue
either (i) on or
before the 
19first day of April, whereupon the Department shall proceed to

20administer and enforce the tax as of the first day of July next 
21following
the filing; or (ii)
on or before the first day of 
22October, whereupon the
Department shall proceed to administer 
23and enforce the tax as of the first
day of January next 
24following the filing.

25 Beginning January 1, 2014, the results of any election 
26authorizing a proposition to impose a tax under this Section or 
 
 
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1effecting an increase in the rate of tax, along with the 
2ordinance adopted to impose the tax or increase the rate of the 
3tax, or any ordinance adopted to lower the rate or discontinue 
4the tax, shall be certified by the county clerk and filed with 
5the Illinois Department of Revenue either (i) on or before the 
6first day of May, whereupon the Department shall proceed to 
7administer and enforce the tax as of the first day of July next 
8following the adoption and filing; or (ii) on or before the 
9first day of October, whereupon the Department shall proceed to 
10administer and enforce the tax as of the first day of January 
11next following the adoption and filing. 
12 (g) When certifying the amount of a monthly disbursement to 
13a county under
this
Section, the Department shall increase or 
14decrease the amounts by an amount
necessary to offset any 
15miscalculation of previous disbursements. The offset
amount 
16shall be the amount erroneously disbursed within the previous 6 
17months
from the time a miscalculation is discovered.

18 (h) This Section may be cited as the "Special County 
19Occupation Tax
For Public Safety, Public Facilities, or 
20Transportation Law".

21 (i) For purposes of this Section, "public safety" includes, 
22but is not
limited to, crime prevention, detention, fire 
23fighting, police, medical,
ambulance, or other emergency

24services. The county may share tax proceeds received under this 
25Section for public safety purposes, including proceeds 
26received before August 4, 2009 (the effective date of Public 
 
 
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1Act 96-124), with any fire protection district located in the 
2county. For the purposes of this Section, "transportation" 
3includes, but
is not limited to, the construction,
maintenance, 
4operation, and improvement of public highways, any other

5purpose for which a county may expend funds under the Illinois 
6Highway Code,
and passenger rail transportation. For the 
7purposes of this Section, "public facilities purposes" 
8includes, but is not limited to, the acquisition, development, 
9construction, reconstruction, rehabilitation, improvement, 
10financing, architectural planning, and installation of capital 
11facilities consisting of buildings, structures, and durable 
12equipment and for the acquisition and improvement of real 
13property and interest in real property required, or expected to 
14be required, in connection with the public facilities, for use 
15by the county for the furnishing of governmental services to 
16its citizens, including but not limited to museums and nursing 
17homes.
18 (j) The Department may promulgate rules to implement Public 
19Act 95-1002 only to the extent necessary to apply the existing 
20rules for the Special County Retailers' Occupation Tax for 
21Public Safety to this new purpose for public facilities. 

22(Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217, 
23eff. 7-31-15; 99-642, eff. 7-28-16.)




24 (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)


25 Sec. 5-1007. Home Rule County Service Occupation Tax Law. 
 
 
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1The corporate
authorities of a home rule county may impose a 
2tax upon all persons
engaged, in such county, in the business 
3of making sales of service at the
same rate of tax imposed 
4pursuant to Section 5-1006 of the selling price of
all tangible 
5personal property transferred by such servicemen either in the

6form of tangible personal property or in the form of real 
7estate as an
incident to a sale of service. If imposed, such 
8tax shall only be imposed
in 1/4% increments. On and after 
9September 1, 1991, this additional tax may
not be imposed on 
10the sales of food for human consumption which is to be
consumed 
11off the premises where it is sold (other than alcoholic 
12beverages,
soft drinks and food which has been prepared for 
13immediate consumption) and
prescription and nonprescription 
14medicines, drugs, medical appliances and
insulin, urine 
15testing materials, syringes and needles used by diabetics.
The 
16tax imposed by a home rule county pursuant to this Section and 
17all
civil penalties that may be assessed as an incident thereof 
18shall be
collected and enforced by the State Department of 
19Revenue. The certificate
of registration which is issued by the 
20Department to a retailer under the
Retailers' Occupation Tax 
21Act or under the Service Occupation Tax Act shall
permit such 
22registrant to engage in a business which is taxable under any

23ordinance or resolution enacted pursuant to this Section 
24without
registering separately with the Department under such 
25ordinance or
resolution or under this Section. The Department 
26shall have full power
to administer and enforce this Section; 
 
 
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1to collect all taxes and
penalties due hereunder; to dispose of 
2taxes and penalties so collected
in the manner hereinafter 
3provided; and to determine all rights to
credit memoranda 
4arising on account of the erroneous payment of tax or
penalty 
5hereunder. In the administration of, and compliance with, this

6Section the Department and persons who are subject to this 
7Section
shall have the same rights, remedies, privileges, 
8immunities, powers and
duties, and be subject to the same 
9conditions, restrictions,
limitations, penalties and 
10definitions of terms, and employ the same
modes of procedure, 
11as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in 
12respect to all provisions therein other than the State rate of

13tax), 4 (except that the reference to the State shall be to the 
14taxing
county), 5, 7, 8 (except that the jurisdiction to which 
15the tax shall be a
debt to the extent indicated in that Section 
168 shall be the taxing county),
9 (except as to the disposition 
17of taxes and penalties collected, and
except that the returned 
18merchandise credit for this county tax may not be
taken against 
19any State tax), 10, 11, 12 (except the reference therein to

20Section 2b of the Retailers' Occupation Tax Act), 13 (except 
21that any
reference to the State shall mean the taxing county), 
22the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the 
23Service Occupation Tax
Act and Section 3-7 of the Uniform 
24Penalty and Interest Act, as fully as if
those provisions were 
25set forth herein.

26 No tax may be imposed by a home rule county pursuant to 
 
 
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1this Section
unless such county also imposes a tax at the same 
2rate pursuant to Section
5-1006.

3 Persons subject to any tax imposed pursuant to the 
4authority granted
in this Section may reimburse themselves for 
5their serviceman's tax
liability hereunder by separately 
6stating such tax as an additional
charge, which charge may be 
7stated in combination, in a single amount,
with State tax which 
8servicemen are authorized to collect under the
Service Use Tax 
9Act, pursuant to such bracket schedules as the
Department may 
10prescribe.

11 Whenever the Department determines that a refund should be 
12made under
this Section to a claimant instead of issuing credit 
13memorandum, the
Department shall notify the State Comptroller, 
14who shall cause the
order to be drawn for the amount specified, 
15and to the person named,
in such notification from the 
16Department. Such refund shall be paid by
the State Treasurer 
17out of the home rule county retailers' occupation tax fund.

18 The Department shall forthwith pay over to the State 
19Treasurer,
ex-officio, as trustee, all taxes and penalties 
20collected hereunder. 
21 As soon as possible after the first day of each month, 
22beginning January 1, 2011, upon certification of the Department 
23of Revenue, the Comptroller shall order transferred, and the 
24Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
25local sales tax increment, as defined in the Innovation 
26Development and Economy Act, collected under this Section 
 
 
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1during the second preceding calendar month for sales within a 
2STAR bond district.
3 After the monthly transfer to the STAR Bonds Revenue Fund, 
4on
or before the 25th day of each calendar month, the 
5Department shall
prepare and certify to the Comptroller the 
6disbursement of stated sums
of money to named counties, the 
7counties to be those from
which suppliers and servicemen have 
8paid taxes or penalties hereunder to
the Department during the 
9second preceding calendar month. The amount
to be paid to each 
10county shall be the amount (not including credit
memoranda) 
11collected hereunder during the second preceding calendar
month 
12by the Department, and not including an amount equal to the 
13amount
of refunds made during the second preceding calendar 
14month by the
Department on behalf of such county, and not 
15including any amounts that are transferred to the STAR Bonds 
16Revenue Fund, less 2% of the remainder, which the Department 
17shall transfer into the Tax Compliance and Administration Fund. 
18The Department, at the time of each monthly disbursement to the 
19counties, shall prepare and certify to the State Comptroller 
20the amount to be transferred into the Tax Compliance and 
21Administration Fund under this Section. Within 10 days after 
22receipt, by the
Comptroller, of the disbursement certification 
23to the counties and the Tax Compliance and Administration Fund 
24provided for
in this Section to be given to the Comptroller by 
25the Department, the
Comptroller shall cause the orders to be 
26drawn for the respective amounts
in accordance with the 
 
 
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1directions contained in such certification.

2 In addition to the disbursement required by the preceding 
3paragraph, an
allocation shall be made in each year to each 
4county which received more
than $500,000 in disbursements under 
5the preceding paragraph in the
preceding calendar year. The 
6allocation shall be in an amount equal to the
average monthly 
7distribution made to each such county under the preceding

8paragraph during the preceding calendar year (excluding the 2 
9months of
highest receipts). The distribution made in March of 
10each year
subsequent to the year in which an allocation was 
11made pursuant to this
paragraph and the preceding paragraph 
12shall be reduced by the
amount allocated and disbursed under 
13this paragraph in the preceding
calendar year. The Department 
14shall prepare and certify to the Comptroller
for disbursement 
15the allocations made in accordance with this paragraph.

16 Nothing in this Section shall be construed to authorize a

17county to impose a tax upon the privilege of engaging in any

18business which under the Constitution of the United States may 
19not be
made the subject of taxation by this State.

20 An ordinance or resolution imposing or discontinuing a tax 
21hereunder or
effecting a change in the rate thereof shall be 
22adopted and a certified
copy thereof filed with the Department 
23on or before the first day of June,
whereupon the Department 
24shall proceed to administer and enforce this
Section as of the 
25first day of September next following such adoption and
filing. 
26Beginning January 1, 1992, an ordinance or resolution imposing

 
 
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1or discontinuing the tax hereunder or effecting a change in the 
2rate
thereof shall be adopted and a certified copy thereof 
3filed with the
Department on or before the first day of July, 
4whereupon the Department
shall proceed to administer and 
5enforce this Section as of the first day of
October next 
6following such adoption and filing.
Beginning January 1, 1993, 
7an ordinance or resolution imposing or
discontinuing the tax 
8hereunder or effecting a change in the rate thereof
shall be 
9adopted and a certified copy thereof filed with the Department 
10on
or before the first day of October, whereupon the Department 
11shall proceed
to administer and enforce this Section as of the 
12first day of January next
following such adoption and filing.

13Beginning April 1, 1998, an ordinance or
resolution imposing or

14discontinuing the tax hereunder or effecting a change in the 
15rate thereof shall
either (i) be adopted and a certified copy 
16thereof filed with the Department on
or
before the first day of 
17April, whereupon the Department shall proceed to
administer and 
18enforce this Section as of the first day of July next following

19the adoption and filing; or (ii) be adopted and a certified 
20copy thereof filed
with the Department on or before the first 
21day of October, whereupon the
Department shall proceed to 
22administer and enforce this Section as of the first
day of 
23January next following the adoption and filing.

24 This Section shall be known and may be cited as the Home 
25Rule County
Service Occupation Tax Law.

26(Source: P.A. 96-939, eff. 6-24-10.)


 
 
10000SB0042ham001- 556 -LRB100 04925 JWD 27935 a


1 Section 35-20. The Illinois Municipal Code is amended by 
2changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, 
38-11-1.7, and 8-11-5 as follows:




4 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)


5 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax 
6Act. The
corporate authorities of a home rule municipality may

7impose a tax upon all persons engaged in the business of 
8selling tangible
personal property, other than an item of 
9tangible personal property titled
or registered with an agency 
10of this State's government, at retail in the
municipality on 
11the gross receipts from these sales made in
the course of such 
12business. If imposed, the tax shall only
be imposed in 1/4% 
13increments. On and after September 1, 1991, this
additional tax 
14may not be imposed on the sales of food for human
consumption 
15that is to be consumed off the premises where it
is sold (other 
16than alcoholic beverages, soft drinks and food that has
been 
17prepared for immediate consumption) and prescription and

18nonprescription medicines, drugs, medical appliances and 
19insulin, urine
testing materials, syringes and needles used by 
20diabetics. The tax imposed
by a home rule municipality under 
21this Section and all
civil penalties that may be assessed as an 
22incident of the tax shall
be collected and enforced by the 
23State Department of
Revenue. The certificate of registration 
24that is issued by
the Department to a retailer under the 
 
 
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1Retailers' Occupation Tax Act
shall permit the retailer to 
2engage in a business that is taxable
under any ordinance or 
3resolution enacted pursuant to
this Section without 
4registering separately with the Department under such

5ordinance or resolution or under this Section. The Department 
6shall have
full power to administer and enforce this Section; 
7to collect all taxes and
penalties due hereunder; to dispose of 
8taxes and penalties so collected in
the manner hereinafter 
9provided; and to determine all rights to
credit memoranda 
10arising on account of the erroneous payment of tax or
penalty 
11hereunder. In the administration of, and compliance with, this

12Section the Department and persons who are subject to this 
13Section shall
have the same rights, remedies, privileges, 
14immunities, powers and duties,
and be subject to the same 
15conditions, restrictions, limitations, penalties
and 
16definitions of terms, and employ the same modes of procedure, 
17as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 
181m, 1n, 2 through
2-65 (in
respect to all provisions therein 
19other than the State rate of tax), 2c, 3
(except as to the 
20disposition of taxes and penalties collected), 4, 5, 5a,
5b, 
215c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 
229, 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and 
23Section 3-7 of the
Uniform Penalty and Interest Act, as fully 
24as if those provisions were
set forth herein.

25 No tax may be imposed by a home rule municipality under 
26this Section
unless the municipality also imposes a tax at the 
 
 
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1same rate under Section
8-11-5 of this Act.

2 Persons subject to any tax imposed under the authority 
3granted in this
Section may reimburse themselves for their 
4seller's tax liability hereunder
by separately stating that tax 
5as an additional charge, which charge may be
stated in 
6combination, in a single amount, with State tax which sellers 
7are
required to collect under the Use Tax Act, pursuant to such 
8bracket
schedules as the Department may prescribe.

9 Whenever the Department determines that a refund should be 
10made under
this Section to a claimant instead of issuing a 
11credit memorandum, the
Department shall notify the State 
12Comptroller, who shall cause the
order to be drawn for the 
13amount specified and to the person named
in the notification 
14from the Department. The refund shall be paid by the
State 
15Treasurer out of the home rule municipal retailers' occupation 
16tax fund.

17 The Department shall immediately pay over to the State

18Treasurer, ex officio, as trustee, all taxes and penalties 
19collected
hereunder. 
20 As soon as possible after the first day of each month, 
21beginning January 1, 2011, upon certification of the Department 
22of Revenue, the Comptroller shall order transferred, and the 
23Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
24local sales tax increment, as defined in the Innovation 
25Development and Economy Act, collected under this Section 
26during the second preceding calendar month for sales within a 
 
 
10000SB0042ham001- 559 -LRB100 04925 JWD 27935 a


1STAR bond district.
2 After the monthly transfer to the STAR Bonds Revenue Fund, 
3on or before the 25th day of each calendar month, the

4Department shall prepare and certify to the Comptroller the 
5disbursement of
stated sums of money to named municipalities, 
6the municipalities to be
those from which retailers have paid 
7taxes or penalties hereunder to the
Department during the 
8second preceding calendar month. The amount to be
paid to each 
9municipality shall be the amount (not including credit

10memoranda) collected hereunder during the second preceding 
11calendar month
by the Department plus an amount the Department 
12determines is necessary to
offset any amounts that were 
13erroneously paid to a different
taxing body, and not including 
14an amount equal to the amount of refunds
made during the second 
15preceding calendar month by the Department on
behalf of such 
16municipality, and not including any amount that the Department

17determines is necessary to offset any amounts that were payable 
18to a
different taxing body but were erroneously paid to the 
19municipality, and not including any amounts that are 
20transferred to the STAR Bonds Revenue Fund, less 2% of the 
21remainder, which the Department shall transfer into the Tax 
22Compliance and Administration Fund. The Department, at the time 
23of each monthly disbursement to the municipalities, shall 
24prepare and certify to the State Comptroller the amount to be 
25transferred into the Tax Compliance and Administration Fund 
26under this Section. Within
10 days after receipt by the 
 
 
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1Comptroller of the disbursement certification
to the 
2municipalities and the Tax Compliance and Administration Fund 
3provided for in this Section to be given to the
Comptroller by 
4the Department, the Comptroller shall cause the orders to be

5drawn for the respective amounts in accordance with the 
6directions
contained in the certification.

7 In addition to the disbursement required by the preceding 
8paragraph and
in order to mitigate delays caused by 
9distribution procedures, an
allocation shall, if requested, be 
10made within 10 days after January 14,
1991, and in November of 
111991 and each year thereafter, to each
municipality that 
12received more than $500,000 during the preceding fiscal
year, 
13(July 1 through June 30) whether collected by the municipality 
14or
disbursed by the Department as required by this Section. 
15Within 10 days
after January 14, 1991, participating 
16municipalities shall notify the
Department in writing of their 
17intent to participate. In addition, for the
initial 
18distribution, participating municipalities shall certify to 
19the
Department the amounts collected by the municipality for 
20each month under
its home rule occupation and service 
21occupation tax during the period July
1, 1989 through June 30, 
221990. The allocation within 10 days after January
14, 1991, 
23shall be in an amount equal to the monthly average of these

24amounts, excluding the 2 months of highest receipts. The 
25monthly average
for the period of July 1, 1990 through June 30, 
261991 will be determined as
follows: the amounts collected by 
 
 
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1the municipality under its home rule
occupation and service 
2occupation tax during the period of July 1, 1990
through 
3September 30, 1990, plus amounts collected by the Department 
4and
paid to such municipality through June 30, 1991, excluding 
5the 2 months of
highest receipts. The monthly average for each 
6subsequent period of July 1
through June 30 shall be an amount 
7equal to the monthly distribution made
to each such 
8municipality under the preceding paragraph during this period,

9excluding the 2 months of highest receipts. The distribution 
10made in
November 1991 and each year thereafter under this 
11paragraph and the
preceding paragraph shall be reduced by the 
12amount allocated and disbursed
under this paragraph in the 
13preceding period of July 1 through June 30.
The Department 
14shall prepare and certify to the Comptroller for
disbursement 
15the allocations made in accordance with this paragraph.

16 For the purpose of determining the local governmental unit 
17whose tax
is applicable, a retail sale by a producer of coal or 
18other mineral
mined in Illinois is a sale at retail at the 
19place where the coal or
other mineral mined in Illinois is 
20extracted from the earth. This
paragraph does not apply to coal 
21or other mineral when it is delivered
or shipped by the seller 
22to the purchaser at a point outside Illinois so
that the sale 
23is exempt under the United States Constitution as a sale in

24interstate or foreign commerce.

25 Nothing in this Section shall be construed to authorize a

26municipality to impose a tax upon the privilege of engaging in 
 
 
10000SB0042ham001- 562 -LRB100 04925 JWD 27935 a


1any
business which under the Constitution of the United States 
2may not be
made the subject of taxation by this State.

3 An ordinance or resolution imposing or discontinuing a tax 
4hereunder or
effecting a change in the rate thereof shall be 
5adopted and a certified
copy thereof filed with the Department 
6on or before the first day of June,
whereupon the Department 
7shall proceed to administer and enforce this
Section as of the 
8first day of September next following the
adoption and filing. 
9Beginning January 1, 1992, an ordinance or resolution
imposing 
10or discontinuing the tax hereunder or effecting a change in the

11rate thereof shall be adopted and a certified copy thereof 
12filed with the
Department on or before the first day of July, 
13whereupon the Department
shall proceed to administer and 
14enforce this Section as of the first day of
October next 
15following such adoption and filing. Beginning January 1, 1993,

16an ordinance or resolution imposing or discontinuing the tax 
17hereunder or
effecting a change in the rate thereof shall be 
18adopted and a certified
copy thereof filed with the Department 
19on or before the first day of
October, whereupon the Department 
20shall proceed to administer and enforce
this Section as of the 
21first day of January next following the
adoption and filing.

22However, a municipality located in a county with a population 
23in excess of
3,000,000 that elected to become a home rule unit 
24at the general primary
election in
1994 may adopt an ordinance 
25or resolution imposing the tax under this Section
and file a 
26certified copy of the ordinance or resolution with the 
 
 
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1Department on
or before July 1, 1994. The Department shall then 
2proceed to administer and
enforce this Section as of October 1, 
31994.
Beginning April 1, 1998, an ordinance or
resolution 
4imposing or
discontinuing the tax hereunder or effecting a 
5change in the rate thereof shall
either (i) be adopted and a 
6certified copy thereof filed with the Department on
or
before 
7the first day of April, whereupon the Department shall proceed 
8to
administer and enforce this Section as of the first day of 
9July next following
the adoption and filing; or (ii) be adopted 
10and a certified copy thereof filed
with the Department on or 
11before the first day of October, whereupon the
Department shall 
12proceed to administer and enforce this Section as of the first

13day of January next following the adoption and filing.

14 When certifying the amount of a monthly disbursement to a 
15municipality
under this Section, the Department shall increase 
16or decrease the amount by
an amount necessary to offset any 
17misallocation of previous disbursements.
The offset amount 
18shall be the amount erroneously disbursed
within the previous 6 
19months from the time a misallocation is discovered.

20 Any unobligated balance remaining in the Municipal 
21Retailers' Occupation
Tax Fund on December 31, 1989, which fund 
22was abolished by Public Act
85-1135, and all receipts of 
23municipal tax as a result of audits of
liability periods prior 
24to January 1, 1990, shall be paid into the Local
Government Tax 
25Fund for distribution as provided by this Section prior to
the 
26enactment of Public Act 85-1135. All receipts of municipal tax 
 
 
10000SB0042ham001- 564 -LRB100 04925 JWD 27935 a


1as a
result of an assessment not arising from an audit, for 
2liability periods
prior to January 1, 1990, shall be paid into 
3the Local Government Tax Fund
for distribution before July 1, 
41990, as provided by this Section prior to
the enactment of 
5Public Act 85-1135; and on and after July 1,
1990, all such 
6receipts shall be distributed as provided in Section
6z-18 of 
7the State Finance Act.

8 As used in this Section, "municipal" and "municipality" 
9means a city,
village or incorporated town, including an 
10incorporated town that has
superseded a civil township.

11 This Section shall be known and may be cited as the Home 
12Rule Municipal
Retailers' Occupation Tax Act.

13(Source: P.A. 99-217, eff. 7-31-15.)





14 (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)


15 Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' 
16Occupation Tax Act. The corporate authorities of a non-home 
17rule municipality may impose
a tax upon all persons engaged in 
18the business of selling tangible
personal property, other than 
19on an item of tangible personal property
which is titled and 
20registered by an agency of this State's Government,
at retail 
21in the municipality for expenditure on
public infrastructure or 
22for property tax relief or both as defined in
Section 8-11-1.2 
23if approved by
referendum as provided in Section 8-11-1.1, of 
24the gross receipts from such
sales made in the course of such 
25business.
If the tax is approved by referendum on or after July 
 
 
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114, 2010 (the effective date of Public Act 96-1057), the 
2corporate authorities of a non-home rule municipality may, 
3until December 31, 2020, use the proceeds of the tax for 
4expenditure on municipal operations, in addition to or in lieu 
5of any expenditure on public infrastructure or for property tax 
6relief. The tax imposed may not be more than 1% and may be 
7imposed only in
1/4% increments. The tax may not be imposed on 
8the sale of food for human
consumption that is
to be consumed 
9off the premises where it is sold (other than alcoholic

10beverages, soft drinks, and food that has been prepared for 
11immediate
consumption) and prescription and nonprescription 
12medicines, drugs, medical
appliances, and insulin, urine 
13testing materials, syringes, and needles used by
diabetics.
The 
14tax imposed by a
municipality pursuant to this Section and all 
15civil penalties that may be
assessed as an incident thereof 
16shall be collected and enforced by the
State Department of 
17Revenue. The certificate of registration which is
issued by the 
18Department to a retailer under the Retailers' Occupation Tax

19Act shall permit such retailer to engage in a business which is 
20taxable
under any ordinance or resolution enacted pursuant to

21this Section without registering separately with the 
22Department under
such ordinance or resolution or under this 
23Section. The Department
shall have full power to administer and 
24enforce this Section; to collect
all taxes and penalties due 
25hereunder; to dispose of taxes and penalties
so collected in 
26the manner hereinafter provided, and to determine all
rights to 
 
 
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1credit memoranda, arising on account of the erroneous payment

2of tax or penalty hereunder. In the administration of, and 
3compliance
with, this Section, the Department and persons who 
4are subject to this
Section shall have the same rights, 
5remedies, privileges, immunities,
powers and duties, and be 
6subject to the same conditions, restrictions,
limitations, 
7penalties and definitions of terms, and employ the same
modes 
8of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 
91e,
1f, 1i, 1j, 2 through 2-65 (in respect to all provisions 
10therein other than
the State rate of tax), 2c, 3 (except as to 
11the disposition of taxes and
penalties collected), 4, 5, 5a, 
125b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 
137, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act 
14and Section 3-7 of the Uniform Penalty and Interest
Act as 
15fully as if those provisions were set forth herein.

16 No municipality may impose a tax under this Section unless 
17the municipality
also imposes a tax at the same rate under 
18Section 8-11-1.4 of this Code.

19 Persons subject to any tax imposed pursuant to the 
20authority granted
in this Section may reimburse themselves for 
21their seller's tax
liability hereunder by separately stating 
22such tax as an additional
charge, which charge may be stated in 
23combination, in a single amount,
with State tax which sellers 
24are required to collect under the Use Tax
Act, pursuant to such 
25bracket schedules as the Department may prescribe.

26 Whenever the Department determines that a refund should be 
 
 
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1made under
this Section to a claimant instead of issuing a 
2credit memorandum, the
Department shall notify the State 
3Comptroller, who shall cause the
order to be drawn for the 
4amount specified, and to the person named,
in such notification 
5from the Department. Such refund shall be paid by
the State 
6Treasurer out of the non-home rule municipal retailers'

7occupation tax fund.

8 The Department shall forthwith pay over to the State 
9Treasurer, ex
officio, as trustee, all taxes and penalties 
10collected hereunder. 
11 As soon as possible after the first day of each month, 
12beginning January 1, 2011, upon certification of the Department 
13of Revenue, the Comptroller shall order transferred, and the 
14Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
15local sales tax increment, as defined in the Innovation 
16Development and Economy Act, collected under this Section 
17during the second preceding calendar month for sales within a 
18STAR bond district.
19 After the monthly transfer to the STAR Bonds Revenue Fund, 
20on or
before the 25th day of each calendar month, the 
21Department shall
prepare and certify to the Comptroller the 
22disbursement of stated sums
of money to named municipalities, 
23the municipalities to be those from
which retailers have paid 
24taxes or penalties hereunder to the Department
during the 
25second preceding calendar month. The amount to be paid to each

26municipality shall be the amount (not including credit 
 
 
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1memoranda) collected
hereunder during the second preceding 
2calendar month by the Department plus
an amount the Department 
3determines is necessary to offset any amounts
which were 
4erroneously paid to a different taxing body, and not including

5an amount equal to the amount of refunds made during the second 
6preceding
calendar month by the Department on behalf of such 
7municipality, and not
including any amount which the Department 
8determines is necessary to offset
any amounts which were 
9payable to a different taxing body but were
erroneously paid to 
10the municipality, and not including any amounts that are 
11transferred to the STAR Bonds Revenue Fund, less 2% of the 
12remainder, which the Department shall transfer into the Tax 
13Compliance and Administration Fund. The Department, at the time 
14of each monthly disbursement to the municipalities, shall 
15prepare and certify to the State Comptroller the amount to be 
16transferred into the Tax Compliance and Administration Fund 
17under this Section. Within 10 days after receipt, by the

18Comptroller, of the disbursement certification to the 
19municipalities and the Tax Compliance and Administration Fund ,

20provided for in this Section to be given to the Comptroller by 
21the
Department, the Comptroller shall cause the orders to be 
22drawn for the
respective amounts in accordance with the 
23directions contained in such
certification.

24 For the purpose of determining the local governmental unit 
25whose tax
is applicable, a retail sale, by a producer of coal 
26or other mineral
mined in Illinois, is a sale at retail at the 
 
 
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1place where the coal or
other mineral mined in Illinois is 
2extracted from the earth. This
paragraph does not apply to coal 
3or other mineral when it is delivered
or shipped by the seller 
4to the purchaser at a point outside Illinois so
that the sale 
5is exempt under the Federal Constitution as a sale in

6interstate or foreign commerce.

7 Nothing in this Section shall be construed to authorize a

8municipality to impose a tax upon the privilege of engaging in 
9any
business which under the constitution of the United States 
10may not be
made the subject of taxation by this State.

11 When certifying the amount of a monthly disbursement to a 
12municipality
under this Section, the Department shall increase 
13or decrease such amount
by an amount necessary to offset any 
14misallocation of previous
disbursements. The offset amount 
15shall be the amount erroneously disbursed
within the previous 6 
16months from the time a misallocation is discovered.

17 The Department of Revenue shall implement this amendatory 
18Act of the 91st
General Assembly so as to collect the tax on 
19and after January 1, 2002.

20 As used in this Section, "municipal" and "municipality" 
21means a city,
village or incorporated town, including an 
22incorporated town which has
superseded a civil township.

23 This Section shall be known and may be cited as the 
24"Non-Home Rule
Municipal Retailers' Occupation Tax Act".

25(Source: P.A. 99-217, eff. 7-31-15.)





 
 
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1 (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)


2 Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation 
3Tax Act. The
corporate authorities of a non-home rule 
4municipality may impose a
tax upon all persons engaged, in such 
5municipality, in the business of
making sales of service for 
6expenditure on
public infrastructure or for property tax relief 
7or both as defined in
Section 8-11-1.2 if approved by

8referendum as provided in Section 8-11-1.1, of the selling 
9price of
all tangible personal property transferred by such 
10servicemen either in
the form of tangible personal property or 
11in the form of real estate as
an incident to a sale of service.

12If the tax is approved by referendum on or after July 14, 2010 
13(the effective date of Public Act 96-1057), the corporate 
14authorities of a non-home rule municipality may, until December 
1531, 2020, use the proceeds of the tax for expenditure on 
16municipal operations, in addition to or in lieu of any 
17expenditure on public infrastructure or for property tax 
18relief. The tax imposed may not be more than 1% and may be 
19imposed only in
1/4% increments. The tax may not be imposed on 
20the sale of food for human
consumption that is
to be consumed 
21off the premises where it is sold (other than alcoholic

22beverages, soft drinks, and food that has been prepared for 
23immediate
consumption) and prescription and nonprescription 
24medicines, drugs, medical
appliances, and insulin, urine 
25testing materials, syringes, and needles used by
diabetics.
The 
26tax imposed by a municipality
pursuant to this Section and all 
 
 
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1civil penalties that may be assessed as
an incident thereof 
2shall be collected and enforced by the State
Department of 
3Revenue. The certificate of registration which is issued
by the 
4Department to a retailer under the Retailers' Occupation Tax

5Act or under the Service Occupation Tax Act shall permit
such 
6registrant to engage in a business which is taxable under any

7ordinance or resolution enacted pursuant to this Section 
8without
registering separately with the Department under such 
9ordinance or
resolution or under this Section. The Department 
10shall have full power
to administer and enforce this Section; 
11to collect all taxes and
penalties due hereunder; to dispose of 
12taxes and penalties so collected
in the manner hereinafter 
13provided, and to determine all rights to
credit memoranda 
14arising on account of the erroneous payment of tax or
penalty 
15hereunder. In the administration of, and compliance with, this

16Section the Department and persons who are subject to this 
17Section
shall have the same rights, remedies, privileges, 
18immunities, powers and
duties, and be subject to the same 
19conditions, restrictions, limitations,
penalties and 
20definitions of terms, and employ the same modes of procedure,

21as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in 
22respect to
all provisions therein other than the State rate of 
23tax), 4 (except that
the reference to the State shall be to the 
24taxing municipality), 5, 7, 8
(except that the jurisdiction to 
25which the tax shall be a debt to the
extent indicated in that 
26Section 8 shall be the taxing municipality), 9
(except as to 
 
 
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1the disposition of taxes and penalties collected, and except

2that the returned merchandise credit for this municipal tax may 
3not be
taken against any State tax), 10, 11, 12 (except the 
4reference therein to
Section 2b of the Retailers' Occupation 
5Tax Act), 13 (except that any
reference to the State shall mean 
6the taxing municipality), the first
paragraph of Section 15, 
716, 17, 18, 19 and 20 of the Service Occupation
Tax Act and 
8Section 3-7 of the Uniform Penalty and Interest Act, as fully

9as if those provisions were set forth herein.

10 No municipality may impose a tax under this Section unless 
11the municipality
also imposes a tax at the same rate under 
12Section 8-11-1.3 of this Code.

13 Persons subject to any tax imposed pursuant to the 
14authority granted
in this Section may reimburse themselves for 
15their serviceman's tax
liability hereunder by separately 
16stating such tax as an additional
charge, which charge may be 
17stated in combination, in a single amount,
with State tax which 
18servicemen are authorized to collect under the
Service Use Tax 
19Act, pursuant to such bracket schedules as the
Department may 
20prescribe.

21 Whenever the Department determines that a refund should be 
22made under
this Section to a claimant instead of issuing credit 
23memorandum, the
Department shall notify the State Comptroller, 
24who shall cause the
order to be drawn for the amount specified, 
25and to the person named,
in such notification from the 
26Department. Such refund shall be paid by
the State Treasurer 
 
 
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1out of the municipal retailers' occupation tax fund.

2 The Department shall forthwith pay over to the State 
3Treasurer,
ex officio, as trustee, all taxes and penalties 
4collected hereunder. 
5 As soon as possible after the first day of each month, 
6beginning January 1, 2011, upon certification of the Department 
7of Revenue, the Comptroller shall order transferred, and the 
8Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
9local sales tax increment, as defined in the Innovation 
10Development and Economy Act, collected under this Section 
11during the second preceding calendar month for sales within a 
12STAR bond district.
13 After the monthly transfer to the STAR Bonds Revenue Fund, 
14on
or before the 25th day of each calendar month, the 
15Department shall
prepare and certify to the Comptroller the 
16disbursement of stated sums
of money to named municipalities, 
17the municipalities to be those from
which suppliers and 
18servicemen have paid taxes or penalties hereunder to
the 
19Department during the second preceding calendar month. The 
20amount
to be paid to each municipality shall be the amount (not 
21including credit
memoranda) collected hereunder during the 
22second preceding calendar
month by the Department, and not 
23including an amount equal to the amount
of refunds made during 
24the second preceding calendar month by the
Department on behalf 
25of such municipality, and not including any amounts that are 
26transferred to the STAR Bonds Revenue Fund, less 2% of the 
 
 
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1remainder, which the Department shall transfer into the Tax 
2Compliance and Administration Fund. The Department, at the time 
3of each monthly disbursement to the municipalities, shall 
4prepare and certify to the State Comptroller the amount to be 
5transferred into the Tax Compliance and Administration Fund 
6under this Section. Within 10 days
after receipt, by the 
7Comptroller, of the disbursement certification to
the 
8municipalities, and the General Revenue Fund, and the Tax 
9Compliance and Administration Fund provided for in this
Section 
10to be given to the Comptroller by the Department, the

11Comptroller shall cause the orders to be drawn for the 
12respective
amounts in accordance with the directions contained 
13in such
certification.

14 The Department of Revenue shall implement this amendatory 
15Act of the 91st
General Assembly so as to collect the tax on 
16and after January 1, 2002.

17 Nothing in this Section shall be construed to authorize a

18municipality to impose a tax upon the privilege of engaging in 
19any
business which under the constitution of the United States 
20may not be
made the subject of taxation by this State.

21 As used in this Section, "municipal" or "municipality" 
22means or refers to
a city, village or incorporated town, 
23including an incorporated town which
has superseded a civil 
24township.

25 This Section shall be known and may be cited as the 
26"Non-Home Rule Municipal
Service Occupation Tax Act".

 
 
10000SB0042ham001- 575 -LRB100 04925 JWD 27935 a


1(Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; 
297-333, eff. 8-12-11; 97-837, eff. 7-20-12.)





3 (65 ILCS 5/8-11-1.6)


4 Sec. 8-11-1.6. Non-home rule municipal retailers 
5occupation tax;
municipalities between 20,000 and 25,000. The

6corporate
authorities of a non-home rule municipality with a 
7population of more than
20,000 but less than 25,000 that has, 
8prior to January 1, 1987, established a
Redevelopment Project 
9Area that has been certified as a State Sales Tax
Boundary and 
10has issued bonds or otherwise incurred indebtedness to pay for

11costs in excess of $5,000,000, which is secured in part by a 
12tax increment
allocation fund, in accordance with the 
13provisions of Division 11-74.4 of this
Code may, by passage of 
14an ordinance, impose a tax upon all persons engaged in
the 
15business of selling tangible personal property, other than on 
16an item of
tangible personal property that is titled and 
17registered by an agency of this
State's Government, at retail 
18in the municipality. This tax may not be
imposed on the sales 
19of food for human consumption that is to be consumed off
the 
20premises where it is sold (other than alcoholic beverages, soft 
21drinks, and
food that has been prepared for immediate 
22consumption) and prescription and
nonprescription medicines, 
23drugs, medical appliances and insulin, urine testing

24materials, syringes, and needles used by diabetics.
If imposed, 
25the tax shall
only be imposed in .25% increments of the gross 
 
 
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1receipts from such sales made
in the course of business. Any 
2tax imposed by a municipality under this Section
and all civil 
3penalties that may be assessed as an incident thereof shall be

4collected and enforced by the State Department of Revenue. An 
5ordinance
imposing a tax hereunder or effecting a change in the 
6rate
thereof shall be adopted and a certified copy thereof 
7filed with the Department
on or before the first day of 
8October, whereupon the Department shall proceed
to administer 
9and enforce this Section as of the first day of January next

10following such adoption and filing. The certificate of 
11registration that is
issued by the Department to a retailer 
12under the Retailers' Occupation Tax Act
shall permit the 
13retailer to engage in a business that is taxable under any

14ordinance or resolution enacted under this Section without 
15registering
separately with the Department under the ordinance 
16or resolution or under this
Section. The Department shall have 
17full power to administer and enforce this
Section, to collect 
18all taxes and penalties due hereunder, to dispose of taxes
and 
19penalties so collected in the manner hereinafter provided, and 
20to determine
all rights to credit memoranda, arising on account 
21of the erroneous payment of
tax or penalty hereunder. In the 
22administration of, and compliance with
this Section, the 
23Department and persons who are subject to this Section shall

24have the same rights, remedies, privileges, immunities, 
25powers, and duties, and
be subject to the same conditions, 
26restrictions, limitations, penalties, and
definitions of 
 
 
10000SB0042ham001- 577 -LRB100 04925 JWD 27935 a


1terms, and employ the same modes of procedure, as are 
2prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 
3through 2-65 (in respect to all
provisions therein other than 
4the State rate of tax), 2c, 3 (except as to the
disposition of 
5taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,

65g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 
7and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of 
8the Uniform Penalty and
Interest Act as fully as if those 
9provisions were set forth herein.

10 A tax may not be imposed by a municipality under this 
11Section unless the
municipality also imposes a tax at the same 
12rate under Section 8-11-1.7 of this
Act.

13 Persons subject to any tax imposed under the authority 
14granted in this
Section, may reimburse themselves for their 
15seller's tax liability hereunder by
separately stating the tax 
16as an additional charge, which charge may be stated
in 
17combination, in a single amount, with State tax which sellers 
18are required
to collect under the Use Tax Act, pursuant to such 
19bracket schedules as the
Department may prescribe.

20 Whenever the Department determines that a refund should be 
21made under this
Section to a claimant, instead of issuing a 
22credit memorandum, the Department
shall notify the State 
23Comptroller, who shall cause the order to be drawn for
the 
24amount specified, and to the person named in the notification 
25from the
Department. The refund shall be paid by the State 
26Treasurer out of the
Non-Home Rule Municipal Retailers' 
 
 
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1Occupation Tax Fund, which is hereby
created.

2 The Department shall forthwith pay over to the State 
3Treasurer, ex officio,
as trustee, all taxes and penalties 
4collected hereunder. 
5 As soon as possible after the first day of each month, 
6beginning January 1, 2011, upon certification of the Department 
7of Revenue, the Comptroller shall order transferred, and the 
8Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
9local sales tax increment, as defined in the Innovation 
10Development and Economy Act, collected under this Section 
11during the second preceding calendar month for sales within a 
12STAR bond district.
13 After the monthly transfer to the STAR Bonds Revenue Fund, 
14on or before the 25th
day of each calendar month, the 
15Department shall prepare and certify to the
Comptroller the 
16disbursement of stated sums of money to named municipalities,

17the municipalities to be those from which retailers have paid 
18taxes or
penalties hereunder to the Department during the 
19second preceding calendar
month. The amount to be paid to each 
20municipality shall be the amount (not
including credit 
21memoranda) collected hereunder during the second preceding

22calendar month by the Department plus an amount the Department 
23determines is
necessary to offset any amounts that were 
24erroneously paid to a different
taxing body, and not including 
25an amount equal to the amount of refunds made
during the second 
26preceding calendar month by the Department on behalf of the

 
 
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1municipality, and not including any amount that the Department 
2determines is
necessary to offset any amounts that were payable 
3to a different taxing body
but were erroneously paid to the 
4municipality, and not including any amounts that are 
5transferred to the STAR Bonds Revenue Fund, less 2% of the 
6remainder, which the Department shall transfer into the Tax 
7Compliance and Administration Fund. The Department, at the time 
8of each monthly disbursement to the municipalities, shall 
9prepare and certify to the State Comptroller the amount to be 
10transferred into the Tax Compliance and Administration Fund 
11under this Section. Within 10 days after receipt
by the 
12Comptroller of the disbursement certification to the 
13municipalities
and the Tax Compliance and Administration Fund 
14provided for in this Section to be given to the Comptroller by 
15the Department,
the Comptroller shall cause the orders to be 
16drawn for the respective amounts
in accordance with the 
17directions contained in the certification.

18 For the purpose of determining the local governmental unit 
19whose tax is
applicable, a retail sale by a producer of coal or 
20other mineral mined in
Illinois is a sale at retail at the 
21place where the coal or other mineral
mined in Illinois is 
22extracted from the earth. This paragraph does not apply
to coal 
23or other mineral when it is delivered or shipped by the seller 
24to the
purchaser at a point outside Illinois so that the sale 
25is exempt under the
federal Constitution as a sale in 
26interstate or foreign commerce.

 
 
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1 Nothing in this Section shall be construed to authorize a 
2municipality to
impose a tax upon the privilege of engaging in 
3any business which under the
constitution of the United States 
4may not be made the subject of taxation by
this State.

5 When certifying the amount of a monthly disbursement to a 
6municipality under
this Section, the Department shall increase 
7or decrease the amount by an
amount necessary to offset any 
8misallocation of previous disbursements. The
offset amount 
9shall be the amount erroneously disbursed within the previous 6

10months from the time a misallocation is discovered.

11 As used in this Section, "municipal" and "municipality" 
12means a city,
village, or incorporated town, including an 
13incorporated town that has
superseded a civil township.

14(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)





15 (65 ILCS 5/8-11-1.7)


16 Sec. 8-11-1.7. Non-home rule municipal service occupation 
17tax;
municipalities between 20,000 and 25,000. The corporate 
18authorities of a
non-home rule municipality
with a population 
19of more than 20,000 but less than 25,000 as determined by the

20last preceding decennial census that has, prior to January 1, 
211987, established
a Redevelopment Project Area that has been 
22certified as a State Sales Tax
Boundary and has issued bonds or 
23otherwise incurred indebtedness to pay for
costs in excess of 
24$5,000,000, which is secured in part by a tax increment

25allocation fund, in accordance with the provisions of Division 
 
 
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111-74.4 of this
Code may, by passage of an ordinance, impose a 
2tax upon all persons engaged in
the municipality in the 
3business of making sales of service. If imposed, the
tax shall 
4only be imposed in .25% increments of the selling price of all

5tangible personal property transferred by such servicemen 
6either in the form of
tangible personal property or in the form 
7of real estate as an incident to a
sale of service.
This tax 
8may not be imposed on the sales of food for human consumption 
9that
is to be consumed off the premises where it is sold (other 
10than alcoholic
beverages, soft drinks, and food that has been 
11prepared for immediate
consumption) and prescription and 
12nonprescription medicines, drugs, medical
appliances and 
13insulin, urine testing materials, syringes, and needles used by

14diabetics.
The tax imposed by a municipality under this Sec. 
15and all
civil penalties that may be assessed as an incident 
16thereof shall be collected
and enforced by the State Department 
17of Revenue. An ordinance
imposing a tax hereunder or effecting 
18a change in the rate
thereof shall be adopted and a certified 
19copy thereof filed with the Department
on or before the first 
20day of October, whereupon the Department shall proceed
to 
21administer and enforce this Section as of the first day of 
22January next
following such adoption and filing. The 
23certificate of
registration that is issued by the Department to 
24a retailer
under the Retailers' Occupation Tax Act or under the 
25Service Occupation Tax Act
shall permit the registrant to 
26engage in a business that is taxable under any
ordinance or 
 
 
10000SB0042ham001- 582 -LRB100 04925 JWD 27935 a


1resolution enacted under this Section without registering

2separately with the Department under the ordinance or 
3resolution or under this
Section. The Department shall have 
4full power to administer and enforce this
Section, to collect 
5all taxes and penalties due hereunder, to dispose of taxes
and 
6penalties so collected in a manner hereinafter provided, and to 
7determine
all rights to credit memoranda arising on account of 
8the erroneous payment of
tax or penalty hereunder. In the 
9administration of and compliance with this
Section, the 
10Department and persons who are subject to this Section shall 
11have
the same rights, remedies, privileges, immunities, 
12powers, and duties, and be
subject to the same conditions, 
13restrictions, limitations, penalties and
definitions of terms, 
14and employ the same modes of procedure, as are prescribed
in 
15Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all 
16provisions therein
other than the State rate of tax), 4 (except 
17that the reference to the State
shall be to the taxing 
18municipality), 5, 7, 8 (except that the jurisdiction to
which 
19the tax shall be a debt to the extent indicated in that Section 
208 shall
be the taxing municipality), 9 (except as to the 
21disposition of taxes and
penalties collected, and except that 
22the returned merchandise credit for this
municipal tax may not 
23be taken against any State tax), 10, 11, 12, (except the

24reference therein to Section 2b of the Retailers' Occupation 
25Tax Act), 13
(except that any reference to the State shall mean 
26the taxing municipality),
the first paragraph of Sections 15, 
 
 
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116, 17, 18, 19, and 20 of the Service
Occupation Tax Act and 
2Section 3-7 of the Uniform Penalty and Interest Act, as
fully 
3as if those provisions were set forth herein.

4 A tax may not be imposed by a municipality under this 
5Section unless the
municipality also imposes a tax at the same 
6rate under Section 8-11-1.6 of this
Act.

7 Person subject to any tax imposed under the authority 
8granted in this Section
may reimburse themselves for their 
9servicemen's tax liability hereunder by
separately stating the 
10tax as an additional charge, which charge may be stated
in 
11combination, in a single amount, with State tax that servicemen 
12are
authorized to collect under the Service Use Tax Act, under 
13such bracket
schedules as the Department may prescribe.

14 Whenever the Department determines that a refund should be 
15made under this
Section to a claimant instead of issuing credit 
16memorandum, the Department
shall notify the State Comptroller, 
17who shall cause the order to be drawn for
the amount specified, 
18and to the person named, in such notification from the

19Department. The refund shall be paid by the State Treasurer out 
20of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.

21 The Department shall forthwith pay over to the State 
22Treasurer, ex officio,
as trustee, all taxes and penalties 
23collected hereunder. 
24 As soon as possible after the first day of each month, 
25beginning January 1, 2011, upon certification of the Department 
26of Revenue, the Comptroller shall order transferred, and the 
 
 
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1Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
2local sales tax increment, as defined in the Innovation 
3Development and Economy Act, collected under this Section 
4during the second preceding calendar month for sales within a 
5STAR bond district.
6 After the monthly transfer to the STAR Bonds Revenue Fund, 
7on or before the 25th
day of each calendar month, the 
8Department shall prepare and certify to the
Comptroller the 
9disbursement of stated sums of money to named municipalities,

10the municipalities to be those from which suppliers and 
11servicemen have paid
taxes or penalties hereunder to the 
12Department during the second preceding
calendar month. The 
13amount to be paid to each municipality shall be the amount
(not 
14including credit memoranda) collected hereunder during the 
15second
preceding calendar month by the Department, and not 
16including an amount equal
to the amount of refunds made during 
17the second preceding calendar month by the
Department on behalf 
18of such municipality, and not including any amounts that are 
19transferred to the STAR Bonds Revenue Fund, less 2% of the 
20remainder, which the Department shall transfer into the Tax 
21Compliance and Administration Fund. The Department, at the time 
22of each monthly disbursement to the municipalities, shall 
23prepare and certify to the State Comptroller the amount to be 
24transferred into the Tax Compliance and Administration Fund 
25under this Section. Within 10 days after receipt by the

26Comptroller of the disbursement certification to the 
 
 
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1municipalities, the Tax Compliance and Administration Fund, 
2and the
General Revenue Fund, provided for in this Section to 
3be given to the
Comptroller by the Department, the Comptroller 
4shall cause the orders to be
drawn for the respective amounts 
5in accordance with the directions contained in
the 
6certification.

7 When certifying the amount of a monthly disbursement to a 
8municipality
under this Section, the Department shall increase 
9or decrease the amount by an
amount necessary to offset any 
10misallocation of previous disbursements. The
offset amount 
11shall be the amount erroneously disbursed within the previous 6

12months from the time a misallocation is discovered.

13 Nothing in this Section shall be construed to authorize a 
14municipality to
impose a tax upon the privilege of engaging in 
15any business which under the
constitution of the United States 
16may not be made the subject of taxation by
this State.

17(Source: P.A. 96-939, eff. 6-24-10; 97-813, eff. 7-13-12.)





18 (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)


19 Sec. 8-11-5. Home Rule Municipal Service Occupation Tax 
20Act. The
corporate authorities of a home rule municipality may

21impose a tax upon all persons engaged, in such municipality, in 
22the
business of making sales of service at the same rate of tax 
23imposed
pursuant to Section 8-11-1, of the selling price of all 
24tangible personal
property transferred by such servicemen 
25either in the form of tangible
personal property or in the form 
 
 
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1of real estate as an incident to a sale of
service. If imposed, 
2such tax shall only be imposed in 1/4% increments. On
and after 
3September 1, 1991, this additional tax may not be imposed on 
4the
sales of food for human consumption which is to be consumed 
5off the
premises where it is sold (other than alcoholic 
6beverages, soft
drinks and food which has been prepared for 
7immediate consumption) and
prescription and nonprescription 
8medicines, drugs, medical appliances and
insulin, urine 
9testing materials, syringes and needles used by diabetics.
The 
10tax imposed by a home rule municipality
pursuant to this 
11Section and all civil penalties that may be assessed as
an 
12incident thereof shall be collected and enforced by the State

13Department of Revenue. The certificate of registration which is 
14issued
by the Department to a retailer under the Retailers' 
15Occupation Tax
Act or under the Service Occupation Tax Act 
16shall permit
such registrant to engage in a business which is 
17taxable under any
ordinance or resolution enacted pursuant to 
18this Section without
registering separately with the 
19Department under such ordinance or
resolution or under this 
20Section. The Department shall have full power
to administer and 
21enforce this Section; to collect all taxes and
penalties due 
22hereunder; to dispose of taxes and penalties so collected
in 
23the manner hereinafter provided, and to determine all rights to

24credit memoranda arising on account of the erroneous payment of 
25tax or
penalty hereunder. In the administration of, and 
26compliance with, this
Section the Department and persons who 
 
 
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1are subject to this Section
shall have the same rights, 
2remedies, privileges, immunities, powers and
duties, and be 
3subject to the same conditions, restrictions,
limitations, 
4penalties and definitions of terms, and employ the same
modes 
5of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 
6through
3-50 (in respect to all provisions therein other than 
7the State rate of
tax), 4 (except that the reference to the 
8State shall be to the taxing
municipality), 5, 7, 8 (except 
9that the jurisdiction to which the tax shall
be a debt to the 
10extent indicated in that Section 8 shall be the taxing

11municipality), 9 (except as to the disposition of taxes and 
12penalties
collected, and except that the returned merchandise 
13credit for this
municipal tax may not be taken against any 
14State tax), 10, 11, 12
(except the reference therein to Section 
152b of the Retailers' Occupation
Tax Act), 13 (except that any 
16reference to the State shall mean the
taxing municipality), the 
17first paragraph of Section 15, 16, 17
(except that credit 
18memoranda issued hereunder may not be used to
discharge any 
19State tax liability), 18, 19 and 20 of the Service
Occupation 
20Tax Act and Section 3-7 of the Uniform Penalty and Interest 
21Act,
as fully as if those provisions were set forth herein.

22 No tax may be imposed by a home rule municipality pursuant 
23to this
Section unless such municipality also imposes a tax at 
24the same rate
pursuant to Section 8-11-1 of this Act.

25 Persons subject to any tax imposed pursuant to the 
26authority granted
in this Section may reimburse themselves for 
 
 
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1their serviceman's tax
liability hereunder by separately 
2stating such tax as an additional
charge, which charge may be 
3stated in combination, in a single amount,
with State tax which 
4servicemen are authorized to collect under the
Service Use Tax 
5Act, pursuant to such bracket schedules as the
Department may 
6prescribe.

7 Whenever the Department determines that a refund should be 
8made under
this Section to a claimant instead of issuing credit 
9memorandum, the
Department shall notify the State Comptroller, 
10who shall cause the
order to be drawn for the amount specified, 
11and to the person named,
in such notification from the 
12Department. Such refund shall be paid by
the State Treasurer 
13out of the home rule municipal retailers' occupation
tax fund.

14 The Department shall forthwith pay over to the State 
15Treasurer,
ex-officio, as trustee, all taxes and penalties 
16collected hereunder. 
17 As soon as possible after the first day of each month, 
18beginning January 1, 2011, upon certification of the Department 
19of Revenue, the Comptroller shall order transferred, and the 
20Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
21local sales tax increment, as defined in the Innovation 
22Development and Economy Act, collected under this Section 
23during the second preceding calendar month for sales within a 
24STAR bond district.
25 After the monthly transfer to the STAR Bonds Revenue Fund, 
26on
or before the 25th day of each calendar month, the 
 
 
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1Department shall
prepare and certify to the Comptroller the 
2disbursement of stated sums
of money to named municipalities, 
3the municipalities to be those from
which suppliers and 
4servicemen have paid taxes or penalties hereunder to
the 
5Department during the second preceding calendar month. The 
6amount
to be paid to each municipality shall be the amount (not 
7including credit
memoranda) collected hereunder during the 
8second preceding calendar
month by the Department, and not 
9including an amount equal to the amount
of refunds made during 
10the second preceding calendar month by the
Department on behalf 
11of such municipality, and not including any amounts that are 
12transferred to the STAR Bonds Revenue Fund, less 2% of the 
13remainder, which the Department shall transfer into the Tax 
14Compliance and Administration Fund. The Department, at the time 
15of each monthly disbursement to the municipalities, shall 
16prepare and certify to the State Comptroller the amount to be 
17transferred into the Tax Compliance and Administration Fund 
18under this Section. Within 10 days after receipt, by
the 
19Comptroller, of the disbursement certification to the 
20municipalities and the Tax Compliance and Administration Fund ,

21provided for in this Section to be given to the Comptroller by 
22the
Department, the Comptroller shall cause the orders to be 
23drawn for the
respective amounts in accordance with the 
24directions contained in such
certification.

25 In addition to the disbursement required by the preceding 
26paragraph and
in order to mitigate delays caused by 
 
 
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1distribution procedures, an
allocation shall, if requested, be 
2made within 10 days after January 14, 1991,
and in November of 
31991 and each year thereafter, to each municipality that

4received more than $500,000 during the preceding fiscal year, 
5(July 1 through
June 30) whether collected by the municipality 
6or disbursed by the Department
as required by this Section. 
7Within 10 days after January 14, 1991,
participating 
8municipalities shall notify the Department in writing of their

9intent to participate. In addition, for the initial 
10distribution,
participating municipalities shall certify to 
11the Department the amounts
collected by the municipality for 
12each month under its home rule occupation and
service 
13occupation tax during the period July 1, 1989 through June 30, 
141990.
The allocation within 10 days after January 14, 1991,

15shall be in an amount equal to the monthly average of these 
16amounts,
excluding the 2 months of highest receipts. Monthly 
17average for the period
of July 1, 1990 through June 30, 1991 
18will be determined as follows: the
amounts collected by the 
19municipality under its home rule occupation and
service 
20occupation tax during the period of July 1, 1990 through 
21September 30,
1990, plus amounts collected by the Department 
22and paid to such
municipality through June 30, 1991, excluding 
23the 2 months of highest
receipts. The monthly average for each 
24subsequent period of July 1 through
June 30 shall be an amount 
25equal to the monthly distribution made to each
such 
26municipality under the preceding paragraph during this period,

 
 
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1excluding the 2 months of highest receipts. The distribution 
2made in
November 1991 and each year thereafter under this 
3paragraph and the
preceding paragraph shall be reduced by the 
4amount allocated and disbursed
under this paragraph in the 
5preceding period of July 1 through June 30.
The Department 
6shall prepare and certify to the Comptroller for
disbursement 
7the allocations made in accordance with this paragraph.

8 Nothing in this Section shall be construed to authorize a

9municipality to impose a tax upon the privilege of engaging in 
10any
business which under the constitution of the United States 
11may not be
made the subject of taxation by this State.

12 An ordinance or resolution imposing or discontinuing a tax 
13hereunder or
effecting a change in the rate thereof shall be 
14adopted and a certified
copy thereof filed with the Department 
15on or before the first day of June,
whereupon the Department 
16shall proceed to administer and enforce this
Section as of the 
17first day of September next following such adoption and
filing. 
18Beginning January 1, 1992, an ordinance or resolution imposing 
19or
discontinuing the tax hereunder or effecting a change in the 
20rate thereof
shall be adopted and a certified copy thereof 
21filed with the Department on
or before the first day of July, 
22whereupon the Department shall proceed to
administer and 
23enforce this Section as of the first day of October next

24following such adoption and filing. Beginning January 1, 1993, 
25an ordinance
or resolution imposing or discontinuing the tax 
26hereunder or effecting a
change in the rate thereof shall be 
 
 
10000SB0042ham001- 592 -LRB100 04925 JWD 27935 a


1adopted and a certified copy thereof
filed with the Department 
2on or before the first day of October, whereupon
the Department 
3shall proceed to administer and enforce this Section as of
the 
4first day of January next following such adoption and filing.

5However, a municipality located in a county with a population 
6in excess of
3,000,000 that elected to become a home rule unit 
7at the general primary
election in 1994 may adopt an ordinance 
8or resolution imposing the tax under
this Section and file a 
9certified copy of the ordinance or resolution with the

10Department on or before July 1, 1994. The Department shall then 
11proceed to
administer and enforce this Section as of October 1, 
121994.
Beginning April 1, 1998, an ordinance or
resolution 
13imposing or
discontinuing the tax hereunder or effecting a 
14change in the rate thereof shall
either (i) be adopted and a 
15certified copy thereof filed with the Department on
or
before 
16the first day of April, whereupon the Department shall proceed 
17to
administer and enforce this Section as of the first day of 
18July next following
the adoption and filing; or (ii) be adopted 
19and a certified copy thereof filed
with the Department on or 
20before the first day of October, whereupon the
Department shall 
21proceed to administer and enforce this Section as of the first

22day of January next following the adoption and filing.

23 Any unobligated balance remaining in the Municipal 
24Retailers' Occupation
Tax Fund on December 31, 1989, which fund 
25was abolished by Public Act
85-1135, and all receipts of 
26municipal tax as a result of audits of
liability periods prior 
 
 
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1to January 1, 1990, shall be paid into the Local
Government Tax 
2Fund, for distribution as provided by this Section prior to
the 
3enactment of Public Act 85-1135. All receipts of municipal tax 
4as a
result of an assessment not arising from an audit, for 
5liability periods
prior to January 1, 1990, shall be paid into 
6the Local Government Tax Fund
for distribution before July 1, 
71990, as provided by this Section prior to
the enactment of 
8Public Act 85-1135, and on and after July 1, 1990, all
such 
9receipts shall be distributed as provided in Section 6z-18 of 
10the
State Finance Act.

11 As used in this Section, "municipal" and "municipality" 
12means a city,
village or incorporated town, including an 
13incorporated town which has
superseded a civil township.

14 This Section shall be known and may be cited as the Home 
15Rule Municipal
Service Occupation Tax Act.

16(Source: P.A. 96-939, eff. 6-24-10.)


17 Section 35-25. The Metropolitan Pier and Exposition 
18Authority Act is amended by changing Section 13 as follows:




19 (70 ILCS 210/13) (from Ch. 85, par. 1233)



20 Sec. 13. 
(a) The Authority shall not have power to levy 
21taxes for any
purpose, except as provided in subsections (b), 
22(c), (d), (e), and (f).

23 (b) By ordinance the Authority shall, as soon as 
24practicable after the
effective date of this amendatory Act of 
 
 
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11991, impose a Metropolitan Pier and
Exposition Authority 
2Retailers' Occupation Tax upon all persons engaged in
the 
3business of selling tangible personal property at retail within 
4the
territory described in this subsection at the rate of 1.0% 
5of the gross
receipts (i) from the sale of food, alcoholic 
6beverages, and soft drinks
sold for consumption on the premises 
7where sold and (ii) from the sale of
food, alcoholic beverages, 
8and soft drinks sold for consumption off the
premises where 
9sold by a retailer whose principal source of gross receipts
is 
10from the sale of food, alcoholic beverages, and soft drinks 
11prepared for
immediate consumption.

12 The tax imposed under this subsection and all civil 
13penalties that may
be assessed as an incident to that tax shall 
14be collected and enforced by the
Illinois Department of 
15Revenue. The Department shall have full power to
administer and 
16enforce this subsection, to collect all taxes and penalties so

17collected in the manner provided in this subsection, and to 
18determine all
rights to credit memoranda arising on account of 
19the erroneous payment of
tax or penalty under this subsection. 
20In the administration of and
compliance with this subsection, 
21the Department and persons who are subject
to this subsection 
22shall have the same rights, remedies, privileges,
immunities, 
23powers, and duties, shall be subject to the same conditions,

24restrictions, limitations, penalties, exclusions, exemptions, 
25and
definitions of terms, and shall employ the same modes of 
26procedure
applicable to this Retailers' Occupation Tax as are 
 
 
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1prescribed in Sections
1, 2 through 2-65 (in respect to all 
2provisions of those Sections other
than the State rate of 
3taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes 
4and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,

55j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January 
61, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and 
7after January 1, 1994, all
applicable provisions of the Uniform 
8Penalty and Interest Act that are not
inconsistent with this 
9Act, as fully as if provisions contained in those
Sections of 
10the Retailers' Occupation Tax Act were set forth in this

11subsection.

12 Persons subject to any tax imposed under the authority 
13granted in
this subsection may reimburse themselves for their 
14seller's tax liability
under this subsection by separately 
15stating that tax as an additional
charge, which charge may be 
16stated in combination, in a single amount, with
State taxes 
17that sellers are required to collect under the Use Tax Act,

18pursuant to bracket schedules as the Department may prescribe.

19The retailer filing the return shall, at the time of filing the

20return, pay to the Department the amount of tax imposed under 
21this
subsection, less a discount of 1.75%, which is allowed to 
22reimburse the
retailer for the expenses incurred in keeping 
23records, preparing and
filing returns, remitting the tax, and 
24supplying data to the Department on
request.

25 Whenever the Department determines that a refund should be 
26made under
this subsection to a claimant instead of issuing a 
 
 
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1credit memorandum, the
Department shall notify the State 
2Comptroller, who shall cause a warrant
to be drawn for the 
3amount specified and to the person named in the
notification 
4from the Department. The refund shall be paid by the State

5Treasurer out of the Metropolitan Pier and Exposition Authority 
6trust fund
held by the State Treasurer as trustee for the 
7Authority.

8 Nothing in this subsection authorizes the Authority to 
9impose a tax upon
the privilege of engaging in any business 
10that under the Constitution of
the United States may not be 
11made the subject of taxation by this State.

12 The Department shall forthwith pay over to the State 
13Treasurer, ex
officio, as trustee for the Authority, all taxes 
14and penalties collected
under this subsection for deposit into 
15a trust fund held outside of the
State Treasury. 
16 As soon as possible after the first day of each month, 
17beginning January 1, 2011, upon certification of the Department 
18of Revenue, the Comptroller shall order transferred, and the 
19Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
20local sales tax increment, as defined in the Innovation 
21Development and Economy Act, collected under this subsection 
22during the second preceding calendar month for sales within a 
23STAR bond district.
24 After the monthly transfer to the STAR Bonds Revenue Fund, 
25on or before the 25th day of each calendar month, the

26Department shall prepare and certify to the Comptroller the 
 
 
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1amounts to be
paid under subsection (g) of this Section, which 
2shall be the amounts, not
including credit memoranda, collected 
3under this subsection during the second
preceding calendar 
4month by the Department, less any amounts determined by the

5Department to be necessary for the payment of refunds, less 2% 
6of such
balance, which sum shall be deposited by the State 
7Treasurer into the Tax
Compliance and Administration Fund in 
8the State Treasury from which it shall be
appropriated to the 
9Department to cover the costs of the Department in

10administering and enforcing the provisions of this subsection, 
11and less any amounts that are transferred to the STAR Bonds 
12Revenue Fund. Within 10 days
after receipt by the Comptroller 
13of the certification, the Comptroller shall
cause the orders to 
14be drawn for the remaining amounts, and the Treasurer shall

15administer those amounts as required in subsection (g).

16 A certificate of registration issued by the Illinois 
17Department of Revenue
to a retailer under the Retailers' 
18Occupation Tax Act shall permit the
registrant to engage in a 
19business that is taxed under the tax imposed
under this 
20subsection, and no additional registration shall be required

21under the ordinance imposing the tax or under this subsection.

22 A certified copy of any ordinance imposing or discontinuing 
23any tax under
this subsection or effecting a change in the rate 
24of that tax shall be
filed with the Department, whereupon the 
25Department shall proceed to
administer and enforce this 
26subsection on behalf of the Authority as of the
first day of 
 
 
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1the third calendar month following the date of filing.

2 The tax authorized to be levied under this subsection may 
3be levied within
all or any part of the following described 
4portions of the metropolitan area:


5  (1) that portion of the City of Chicago located within 
6 the following
area: Beginning at the point of intersection 
7 of the Cook County - DuPage
County line and York Road, then 
8 North along York Road to its intersection
with Touhy 
9 Avenue, then east along Touhy Avenue to its intersection 
10 with
the Northwest Tollway, then southeast along the 
11 Northwest Tollway to its
intersection with Lee Street, then 
12 south along Lee Street to Higgins Road,
then south and east 
13 along Higgins Road to its intersection with Mannheim
Road, 
14 then south along Mannheim Road to its intersection with 
15 Irving Park
Road, then west along Irving Park Road to its 
16 intersection with the Cook
County - DuPage County line, 
17 then north and west along the county line to
the point of 
18 beginning; and


19  (2) that portion of the City of Chicago located within 
20 the following
area: Beginning at the intersection of West 
21 55th Street with Central
Avenue, then east along West 55th 
22 Street to its intersection with South
Cicero Avenue, then 
23 south along South Cicero Avenue to its intersection
with 
24 West 63rd Street, then west along West 63rd Street to its 
25 intersection
with South Central Avenue, then north along 
26 South Central Avenue to the
point of beginning; and


 
 
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1  (3) that portion of the City of Chicago located within 
2 the following
area: Beginning at the point 150 feet west of 
3 the intersection of the west
line of North Ashland Avenue 
4 and the north line of West Diversey Avenue,
then north 150 
5 feet, then east along a line 150 feet north of the north

6 line of West Diversey Avenue extended to the shoreline of 
7 Lake Michigan,
then following the shoreline of Lake 
8 Michigan (including Navy Pier and all
other improvements 
9 fixed to land, docks, or piers) to the point where the

10 shoreline of Lake Michigan and the Adlai E. Stevenson 
11 Expressway extended
east to that shoreline intersect, then 
12 west along the Adlai E. Stevenson
Expressway to a point 150 
13 feet west of the west line of South Ashland
Avenue, then 
14 north along a line 150 feet west of the west line of South 
15 and
North Ashland Avenue to the point of beginning.

16 The tax authorized to be levied under this subsection may 
17also be
levied on food, alcoholic beverages, and soft drinks 
18sold on boats and
other watercraft departing from and returning 
19to the shoreline of Lake
Michigan (including Navy Pier and all 
20other improvements fixed to land,
docks, or piers) described in 
21item (3).

22 (c) By ordinance the Authority shall, as soon as 
23practicable after the
effective date of this amendatory Act of 
241991, impose an occupation tax
upon all persons engaged in the 
25corporate limits of the City of Chicago in
the business of 
26renting, leasing, or letting rooms in a hotel, as defined
in 
 
 
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1the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of 
2the gross
rental receipts from the renting, leasing, or letting 
3of hotel rooms within
the City of Chicago, excluding, however, 
4from gross rental receipts
the proceeds of renting, leasing, or 
5letting to permanent residents of
a hotel, as defined in that 
6Act. Gross rental receipts shall not include
charges that are 
7added on account of the liability arising from any tax
imposed 
8by the State or any governmental agency on the occupation of

9renting, leasing, or letting rooms in a hotel.

10 The tax imposed by the Authority under this subsection and 
11all civil
penalties that may be assessed as an incident to that 
12tax shall be collected
and enforced by the Illinois Department 
13of Revenue. The certificate of
registration that is issued by 
14the Department to a lessor under the Hotel
Operators' 
15Occupation Tax Act shall permit that registrant to engage in a

16business that is taxable under any ordinance enacted under this

17subsection without registering separately with the Department 
18under that
ordinance or under this subsection. The Department 
19shall have full power to
administer and enforce this 
20subsection, to collect all taxes and penalties
due under this 
21subsection, to dispose of taxes and penalties so collected
in 
22the manner provided in this subsection, and to determine all 
23rights to
credit memoranda arising on account of the erroneous 
24payment of tax or
penalty under this subsection. In the 
25administration of and compliance with
this subsection, the 
26Department and persons who are subject to this
subsection shall 
 
 
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1have the same rights, remedies, privileges, immunities,

2powers, and duties, shall be subject to the same conditions, 
3restrictions,
limitations, penalties, and definitions of 
4terms, and shall employ the same
modes of procedure as are 
5prescribed in the Hotel Operators' Occupation Tax
Act (except 
6where that Act is inconsistent with this subsection), as fully

7as if the provisions contained in the Hotel Operators' 
8Occupation Tax Act
were set out in this subsection.

9 Whenever the Department determines that a refund should be 
10made under
this subsection to a claimant instead of issuing a 
11credit memorandum, the
Department shall notify the State 
12Comptroller, who shall cause a warrant
to be drawn for the 
13amount specified and to the person named in the
notification 
14from the Department. The refund shall be paid by the State

15Treasurer out of the Metropolitan Pier and Exposition Authority 
16trust fund
held by the State Treasurer as trustee for the 
17Authority.

18 Persons subject to any tax imposed under the authority 
19granted in
this subsection may reimburse themselves for their 
20tax liability for that
tax by separately stating that tax as an 
21additional charge,
which charge may be stated in combination, 
22in a single amount, with State
taxes imposed under the Hotel 
23Operators' Occupation Tax Act, the
municipal tax imposed under 
24Section 8-3-13 of the Illinois Municipal
Code, and the tax 
25imposed under Section 19 of the Illinois Sports
Facilities 
26Authority Act.

 
 
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1 The person filing the return shall, at the time of filing 
2the return,
pay to the Department the amount of tax, less a 
3discount of 2.1% or $25 per
calendar year, whichever is 
4greater, which is allowed to reimburse the
operator for the 
5expenses incurred in keeping records, preparing and filing

6returns, remitting the tax, and supplying data to the 
7Department on request.

8 Except as otherwise provided in this paragraph, the The 
9Department shall forthwith pay over to the State Treasurer,
ex 
10officio, as trustee for the Authority, all taxes and penalties 
11collected
under this subsection for deposit into a trust fund 
12held outside the State
Treasury. On or before the 25th day of 
13each calendar month, the Department
shall certify to the 
14Comptroller the amounts to be paid under subsection
(g) of this 
15Section, which shall be the amounts (not including credit

16memoranda) collected under this subsection during the second 
17preceding
calendar month by the Department, less any amounts 
18determined by the
Department to be necessary for payment of 
19refunds, less 2% of the remainder, which the Department shall 
20transfer into the Tax Compliance and Administration Fund. The 
21Department, at the time of each monthly disbursement to the 
22Authority, shall prepare and certify to the State Comptroller 
23the amount to be transferred into the Tax Compliance and 
24Administration Fund under this subsection. Within 10 days after

25receipt by the Comptroller of the Department's certification, 
26the
Comptroller shall cause the orders to be drawn for such 
 
 
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1amounts, and the
Treasurer shall administer the those amounts 
2distributed to the Authority as required in subsection (g).

3 A certified copy of any ordinance imposing or discontinuing 
4a tax under this
subsection or effecting a change in the rate 
5of that tax shall be filed with
the Illinois Department of 
6Revenue, whereupon the Department shall proceed to
administer 
7and enforce this subsection on behalf of the Authority as of 
8the
first day of the third calendar month following the date of 
9filing.

10 (d) By ordinance the Authority shall, as soon as 
11practicable after the
effective date of this amendatory Act of 
121991, impose a tax
upon all persons engaged in the business of 
13renting automobiles in the
metropolitan area at the rate of 6% 
14of the gross
receipts from that business, except that no tax 
15shall be imposed on the
business of renting automobiles for use 
16as taxicabs or in livery service.
The tax imposed under this 
17subsection and all civil penalties that may be
assessed as an 
18incident to that tax shall be collected and enforced by the

19Illinois Department of Revenue. The certificate of 
20registration issued by
the Department to a retailer under the 
21Retailers' Occupation Tax Act or
under the Automobile Renting 
22Occupation and Use Tax Act shall permit that
person to engage 
23in a business that is taxable under any ordinance enacted
under 
24this subsection without registering separately with the 
25Department
under that ordinance or under this subsection. The 
26Department shall have
full power to administer and enforce this 
 
 
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1subsection, to collect all taxes
and penalties due under this 
2subsection, to dispose of taxes and penalties
so collected in 
3the manner provided in this subsection, and to determine
all 
4rights to credit memoranda arising on account of the erroneous 
5payment
of tax or penalty under this subsection. In the 
6administration of and
compliance with this subsection, the 
7Department and persons who are subject
to this subsection shall 
8have the same rights, remedies, privileges,
immunities, 
9powers, and duties, be subject to the same conditions,

10restrictions, limitations, penalties, and definitions of 
11terms, and employ
the same modes of procedure as are prescribed 
12in Sections 2 and 3 (in
respect to all provisions of those 
13Sections other than the State rate of
tax; and in respect to 
14the provisions of the Retailers' Occupation Tax Act
referred to 
15in those Sections, except as to the disposition of taxes and

16penalties collected, except for the provision allowing 
17retailers a
deduction from the tax to cover certain costs, and 
18except that credit
memoranda issued under this subsection may 
19not be used to discharge any
State tax liability) of the 
20Automobile Renting Occupation and Use Tax Act,
as fully as if 
21provisions contained in those Sections of that Act were set

22forth in this subsection.

23 Persons subject to any tax imposed under the authority 
24granted in
this subsection may reimburse themselves for their 
25tax liability under this
subsection by separately stating that 
26tax as an additional charge, which
charge may be stated in 
 
 
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1combination, in a single amount, with State tax
that sellers 
2are required to collect under the Automobile Renting
Occupation 
3and Use Tax Act, pursuant to bracket schedules as the 
4Department
may prescribe.

5 Whenever the Department determines that a refund should be 
6made under
this subsection to a claimant instead of issuing a 
7credit memorandum, the
Department shall notify the State 
8Comptroller, who shall cause a warrant to
be drawn for the 
9amount specified and to the person named in the
notification 
10from the Department. The refund shall be paid by the State

11Treasurer out of the Metropolitan Pier and Exposition Authority 
12trust fund
held by the State Treasurer as trustee for the 
13Authority.

14 Except as otherwise provided in this paragraph, the The 
15Department shall forthwith pay over to the State Treasurer, ex 
16officio,
as trustee, all taxes and penalties collected under 
17this subsection for
deposit into a trust fund held outside the 
18State Treasury. On or before the
25th day of each calendar 
19month, the Department shall certify
to the Comptroller the 
20amounts to be paid under subsection (g) of this
Section (not 
21including credit memoranda) collected under this subsection

22during the second preceding calendar month by the Department, 
23less any
amount determined by the Department to be necessary 
24for payment of refunds, less 2% of the remainder, which the 
25Department shall transfer into the Tax Compliance and 
26Administration Fund. The Department, at the time of each 
 
 
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1monthly disbursement to the Authority, shall prepare and 
2certify to the State Comptroller the amount to be transferred 
3into the Tax Compliance and Administration Fund under this 
4subsection.
Within 10 days after receipt by the Comptroller of 
5the Department's
certification, the Comptroller shall cause 
6the orders to be drawn for such
amounts, and the Treasurer 
7shall administer the those amounts distributed to the Authority 
8as required in
subsection (g).

9 Nothing in this subsection authorizes the Authority to 
10impose a tax upon
the privilege of engaging in any business 
11that under the Constitution of
the United States may not be 
12made the subject of taxation by this State.

13 A certified copy of any ordinance imposing or discontinuing 
14a tax under
this subsection or effecting a change in the rate 
15of that tax shall be
filed with the Illinois Department of 
16Revenue, whereupon the Department
shall proceed to administer 
17and enforce this subsection on behalf of the
Authority as of 
18the first day of the third calendar month following the
date of 
19filing.

20 (e) By ordinance the Authority shall, as soon as 
21practicable after the
effective date of this amendatory Act of 
221991, impose a tax upon the
privilege of using in the 
23metropolitan area an automobile that is rented
from a rentor 
24outside Illinois and is titled or registered with an agency
of 
25this State's government at a rate of 6% of the rental price of 
26that
automobile, except that no tax shall be imposed on the 
 
 
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1privilege of using
automobiles rented for use as taxicabs or in 
2livery service. The tax shall
be collected from persons whose 
3Illinois address for titling or
registration purposes is given 
4as being in the metropolitan area. The tax
shall be collected 
5by the Department of Revenue for the Authority. The tax
must be 
6paid to the State or an exemption determination must be 
7obtained
from the Department of Revenue before the title or 
8certificate of
registration for the property may be issued. The 
9tax or proof of exemption
may be transmitted to the Department 
10by way of the State agency with which
or State officer with 
11whom the tangible personal property must be titled or

12registered if the Department and that agency or State officer 
13determine
that this procedure will expedite the processing of 
14applications for title
or registration.

15 The Department shall have full power to administer and 
16enforce this
subsection, to collect all taxes, penalties, and 
17interest due under this
subsection, to dispose of taxes, 
18penalties, and interest so collected in
the manner provided in 
19this subsection, and to determine all rights to
credit 
20memoranda or refunds arising on account of the erroneous 
21payment of
tax, penalty, or interest under this subsection. In 
22the administration of
and compliance with this subsection, the 
23Department and persons who are
subject to this subsection shall 
24have the same rights, remedies,
privileges, immunities, 
25powers, and duties, be subject to the same
conditions, 
26restrictions, limitations, penalties, and definitions of 
 
 
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1terms,
and employ the same modes of procedure as are prescribed 
2in Sections 2 and
4 (except provisions pertaining to the State 
3rate of tax; and in respect to
the provisions of the Use Tax 
4Act referred to in that Section, except
provisions concerning 
5collection or refunding of the tax by retailers,
except the 
6provisions of Section 19 pertaining to claims by retailers,

7except the last paragraph concerning refunds, and except that 
8credit
memoranda issued under this subsection may not be used 
9to discharge any
State tax liability) of the Automobile Renting 
10Occupation and Use Tax Act,
as fully as if provisions contained 
11in those Sections of that Act were set
forth in this 
12subsection.

13 Whenever the Department determines that a refund should be 
14made under this
subsection to a claimant instead of issuing a 
15credit memorandum, the Department
shall notify the State 
16Comptroller, who shall cause a warrant to be drawn
for the 
17amount specified and to the person named in the notification

18from the Department. The refund shall be paid by the State 
19Treasurer out
of the Metropolitan Pier and Exposition Authority 
20trust fund held by the
State Treasurer as trustee for the 
21Authority.

22 Except as otherwise provided in this paragraph, the The 
23Department shall forthwith pay over to the State Treasurer, ex 
24officio,
as trustee, all taxes, penalties, and interest 
25collected under this
subsection for deposit into a trust fund 
26held outside the State Treasury.
On or before the 25th day of 
 
 
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1each calendar month, the Department shall
certify to the State 
2Comptroller the amounts to be paid under subsection
(g) of this 
3Section, which shall be the amounts (not including credit

4memoranda) collected under this subsection during the second 
5preceding
calendar month by the Department, less any amounts 
6determined by the
Department to be necessary for payment of 
7refunds, less 2% of the remainder, which the Department shall 
8transfer into the Tax Compliance and Administration Fund. The 
9Department, at the time of each monthly disbursement to the 
10Authority, shall prepare and certify to the State Comptroller 
11the amount to be transferred into the Tax Compliance and 
12Administration Fund under this subsection. Within 10 days after

13receipt by the State Comptroller of the Department's 
14certification, the
Comptroller shall cause the orders to be 
15drawn for such amounts, and the
Treasurer shall administer the 
16those amounts distributed to the Authority as required in 
17subsection (g).

18 A certified copy of any ordinance imposing or discontinuing 
19a tax or
effecting a change in the rate of that tax shall be 
20filed with the Illinois
Department of Revenue, whereupon the 
21Department shall proceed to administer
and enforce this 
22subsection on behalf of the Authority as of the first day
of 
23the third calendar month following the date of filing.

24 (f) By ordinance the Authority shall, as soon as 
25practicable after the
effective date of this amendatory Act of 
261991, impose an occupation tax on all
persons, other than a 
 
 
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1governmental agency, engaged in the business of
providing 
2ground transportation for hire to passengers in the 
3metropolitan
area at a rate of (i) $4 per taxi or livery 
4vehicle departure with
passengers for hire from commercial 
5service airports in the metropolitan
area, (ii) for each 
6departure with passengers for hire from a commercial
service 
7airport in the metropolitan area in a bus or van operated by a

8person other than a person described in item (iii): $18 per bus 
9or van with
a capacity of 1-12 passengers, $36 per bus or van 
10with a capacity of 13-24
passengers, and $54 per bus or van 
11with a capacity of over 24 passengers,
and (iii) for each 
12departure with passengers for hire from a commercial
service 
13airport in the metropolitan area in a bus or van operated by a

14person regulated by the Interstate Commerce Commission or 
15Illinois Commerce
Commission, operating scheduled service from 
16the airport, and charging fares on
a per passenger basis: $2 
17per passenger for hire in each bus or van. The term
"commercial 
18service airports" means those airports receiving scheduled

19passenger service and enplaning more than 100,000 passengers 
20per year.

21 In the ordinance imposing the tax, the Authority may 
22provide for the
administration and enforcement of the tax and 
23the collection of the tax
from persons subject to the tax as 
24the Authority determines to be necessary
or practicable for the 
25effective administration of the tax. The Authority
may enter 
26into agreements as it deems appropriate with any governmental

 
 
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1agency providing for that agency to act as the Authority's 
2agent to
collect the tax.

3 In the ordinance imposing the tax, the Authority may 
4designate a method or
methods for persons subject to the tax to 
5reimburse themselves for the tax
liability arising under the 
6ordinance (i) by separately stating the full
amount of the tax 
7liability as an additional charge to passengers departing
the 
8airports, (ii) by separately stating one-half of the tax 
9liability as
an additional charge to both passengers departing 
10from and to passengers
arriving at the airports, or (iii) by 
11some other method determined by the
Authority.

12 All taxes, penalties, and interest collected under any 
13ordinance adopted
under this subsection, less any amounts 
14determined to be necessary for the
payment of refunds and less 
15the taxes, penalties, and interest attributable to any increase 
16in the rate of tax authorized by Public Act 96-898, shall be 
17paid forthwith to the State Treasurer, ex
officio, for deposit 
18into a trust fund held outside the State Treasury and
shall be 
19administered by the State Treasurer as provided in subsection 
20(g)
of this Section. All taxes, penalties, and interest 
21attributable to any increase in the rate of tax authorized by 
22Public Act 96-898 shall be paid by the State Treasurer as 
23follows: 25% for deposit into the Convention Center Support 
24Fund, to be used by the Village of Rosemont for the repair, 
25maintenance, and improvement of the Donald E. Stephens 
26Convention Center and for debt service on debt instruments 
 
 
10000SB0042ham001- 612 -LRB100 04925 JWD 27935 a


1issued for those purposes by the village and 75% to the 
2Authority to be used for grants to an organization meeting the 
3qualifications set out in Section 5.6 of this Act, provided the 
4Metropolitan Pier and Exposition Authority has entered into a 
5marketing agreement with such an organization. 

6 (g) Amounts deposited from the proceeds of taxes imposed by 
7the
Authority under subsections (b), (c), (d), (e), and (f) of 
8this Section and
amounts deposited under Section 19 of the 
9Illinois Sports Facilities
Authority Act shall be held in a 
10trust fund outside the State Treasury and, other than the 
11amounts transferred into the Tax Compliance and Administration 
12Fund under subsections (b), (c), (d), and (e),
shall be 
13administered by the Treasurer as follows: 
14  (1) An amount necessary for the payment of refunds with 
15 respect to those taxes shall be retained in the trust fund 
16 and used for those payments.
17  (2) On July 20 and on the 20th of each month 
18 thereafter, provided that the amount requested in the 
19 annual certificate of the Chairman of the Authority filed 
20 under Section 8.25f of the State Finance Act has been 
21 appropriated for payment to the Authority, 1/8 of the local 
22 tax transfer amount, together with any cumulative 
23 deficiencies in the amounts transferred into the McCormick 
24 Place Expansion Project Fund under this subparagraph (2) 
25 during the fiscal year for which the certificate has been 
26 filed, shall be transferred from the trust fund into the 
 
 
10000SB0042ham001- 613 -LRB100 04925 JWD 27935 a


1 McCormick Place Expansion Project Fund in the State 
2 treasury until 100% of the local tax transfer amount has 
3 been so transferred. "Local tax transfer amount" shall mean 
4 the amount requested in the annual certificate, minus the 
5 reduction amount. "Reduction amount" shall mean $41.7 
6 million in fiscal year 2011, $36.7 million in fiscal year 
7 2012, $36.7 million in fiscal year 2013, $36.7 million in 
8 fiscal year 2014, and $31.7 million in each fiscal year 
9 thereafter until 2032, provided that the reduction amount 
10 shall be reduced by (i) the amount certified by the 
11 Authority to the State Comptroller and State Treasurer 
12 under Section 8.25 of the State Finance Act, as amended, 
13 with respect to that fiscal year and (ii) in any fiscal 
14 year in which the amounts deposited in the trust fund under 
15 this Section exceed $318.3 million, exclusive of amounts 
16 set aside for refunds and for the reserve account, one 
17 dollar for each dollar of the deposits in the trust fund 
18 above $318.3 million with respect to that year, exclusive 
19 of amounts set aside for refunds and for the reserve 
20 account.
21  (3) On July 20, 2010, the Comptroller shall certify to 
22 the Governor, the Treasurer, and the Chairman of the 
23 Authority the 2010 deficiency amount, which means the 
24 cumulative amount of transfers that were due from the trust 
25 fund to the McCormick Place Expansion Project Fund in 
26 fiscal years 2008, 2009, and 2010 under Section 13(g) of 
 
 
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1 this Act, as it existed prior to May 27, 2010 (the 
2 effective date of Public Act 96-898), but not made. On July 
3 20, 2011 and on July 20 of each year through July 20, 2014, 
4 the Treasurer shall calculate for the previous fiscal year 
5 the surplus revenues in the trust fund and pay that amount 
6 to the Authority. On July 20, 2015 and on July 20 of each 
7 year thereafter, as long as bonds and notes issued under 
8 Section 13.2 or bonds and notes issued to refund those 
9 bonds and notes are outstanding, the Treasurer shall 
10 calculate for the previous fiscal year the surplus revenues 
11 in the trust fund and pay one-half of that amount to the 
12 State Treasurer for deposit into the General Revenue Fund 
13 until the 2010 deficiency amount has been paid and shall 
14 pay the balance of the surplus revenues to the Authority. 
15 "Surplus revenues" means the amounts remaining in the trust 
16 fund on June 30 of the previous fiscal year (A) after the 
17 State Treasurer has set aside in the trust fund (i) amounts 
18 retained for refunds under subparagraph (1) and (ii) any 
19 amounts necessary to meet the reserve account amount and 
20 (B) after the State Treasurer has transferred from the 
21 trust fund to the General Revenue Fund 100% of any 
22 post-2010 deficiency amount. "Reserve account amount" 
23 means $15 million in fiscal year 2011 and $30 million in 
24 each fiscal year thereafter. The reserve account amount 
25 shall be set aside in the trust fund and used as a reserve 
26 to be transferred to the McCormick Place Expansion Project 
 
 
10000SB0042ham001- 615 -LRB100 04925 JWD 27935 a


1 Fund in the event the proceeds of taxes imposed under this 
2 Section 13 are not sufficient to fund the transfer required 
3 in subparagraph (2). "Post-2010 deficiency amount" means 
4 any deficiency in transfers from the trust fund to the 
5 McCormick Place Expansion Project Fund with respect to 
6 fiscal years 2011 and thereafter. It is the intention of 
7 this subparagraph (3) that no surplus revenues shall be 
8 paid to the Authority with respect to any year in which a 
9 post-2010 deficiency amount has not been satisfied by the 
10 Authority. 
11 Moneys received by the Authority as surplus revenues may be 
12used (i) for the purposes of paying debt service on the bonds 
13and notes issued by the Authority, including early redemption 
14of those bonds or notes, (ii) for the purposes of repair, 
15replacement, and improvement of the grounds, buildings, and 
16facilities of the Authority, and (iii) for the corporate 
17purposes of the Authority in fiscal years 2011 through 2015 in 
18an amount not to exceed $20,000,000 annually or $80,000,000 
19total, which amount shall be reduced $0.75 for each dollar of 
20the receipts of the Authority in that year from any contract 
21entered into with respect to naming rights at McCormick Place 
22under Section 5(m) of this Act. When bonds and notes issued 
23under Section 13.2, or bonds or notes issued to refund those 
24bonds and notes, are no longer outstanding, the balance in the 
25trust fund shall be paid to the Authority. 

26 (h) The ordinances imposing the taxes authorized by this 
 
 
10000SB0042ham001- 616 -LRB100 04925 JWD 27935 a


1Section shall
be repealed when bonds and notes issued under 
2Section 13.2 or bonds and
notes issued to refund those bonds 
3and notes are no longer outstanding.

4(Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)


5 Section 35-30. The Metro-East Park and Recreation District 
6Act is amended by changing Section 30 as follows:




7 (70 ILCS 1605/30)


8 Sec. 30. Taxes. 

9 (a) The board shall impose a
tax upon all persons engaged 
10in the business of selling tangible personal
property, other 
11than personal property titled or registered with an agency of

12this State's government,
at retail in the District on the gross 
13receipts from the
sales made in the course of business.
This 
14tax
shall be imposed only at the rate of one-tenth of one per 
15cent.

16 This additional tax may not be imposed on the sales of food 
17for human
consumption that is to be consumed off the premises 
18where it is sold (other
than alcoholic beverages, soft drinks, 
19and food which has been prepared for
immediate consumption) and 
20prescription and non-prescription medicines, drugs,
medical 
21appliances, and insulin, urine testing materials, syringes, 
22and needles
used by diabetics.
The tax imposed by the Board 
23under this Section and
all civil penalties that may be assessed 
24as an incident of the tax shall be
collected and enforced by 
 
 
10000SB0042ham001- 617 -LRB100 04925 JWD 27935 a


1the Department of Revenue. The certificate
of registration that 
2is issued by the Department to a retailer under the
Retailers' 
3Occupation Tax Act shall permit the retailer to engage in a 
4business
that is taxable without registering separately with 
5the Department under an
ordinance or resolution under this 
6Section. The Department has full
power to administer and 
7enforce this Section, to collect all taxes and
penalties due 
8under this Section, to dispose of taxes and penalties so

9collected in the manner provided in this Section, and to 
10determine
all rights to credit memoranda arising on account of 
11the erroneous payment of
a tax or penalty under this Section. 
12In the administration of and compliance
with this Section, the 
13Department and persons who are subject to this Section
shall 
14(i) have the same rights, remedies, privileges, immunities, 
15powers, and
duties, (ii) be subject to the same conditions, 
16restrictions, limitations,
penalties, and definitions of 
17terms, and (iii) employ the same modes of
procedure as are 
18prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 
191n,
2,
2-5, 2-5.5, 2-10 (in respect to all provisions contained 
20in those Sections
other than the
State rate of tax), 2-12, 2-15 
21through 2-70, 2a, 2b, 2c, 3 (except provisions
relating to

22transaction returns and quarter monthly payments), 4, 5, 5a, 
235b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 
247, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation 
25Tax Act and the Uniform Penalty and
Interest Act as if those 
26provisions were set forth in this Section.

 
 
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1 Persons subject to any tax imposed under the authority 
2granted in this
Section may reimburse themselves for their 
3sellers' tax liability by
separately stating the tax as an 
4additional charge, which charge may be stated
in combination, 
5in a single amount, with State tax which sellers are required

6to collect under the Use Tax Act, pursuant to such bracketed 
7schedules as the
Department may prescribe.

8 Whenever the Department determines that a refund should be 
9made under this
Section to a claimant instead of issuing a 
10credit memorandum, the Department
shall notify the State 
11Comptroller, who shall cause the order to be drawn for
the 
12amount specified and to the person named in the notification 
13from the
Department. The refund shall be paid by the State 
14Treasurer out of the
State Metro-East Park and Recreation 
15District Fund.

16 (b) If a tax has been imposed under subsection (a), a

17service occupation tax shall
also be imposed at the same rate 
18upon all persons engaged, in the District, in
the business
of 
19making sales of service, who, as an incident to making those 
20sales of
service, transfer tangible personal property within 
21the District
as an
incident to a sale of service.
This tax may 
22not be imposed on sales of food for human consumption that is 
23to
be consumed off the premises where it is sold (other than 
24alcoholic beverages,
soft drinks, and food prepared for 
25immediate consumption) and prescription and
non-prescription 
26medicines, drugs, medical appliances, and insulin, urine

 
 
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1testing materials, syringes, and needles used by diabetics.
The 
2tax imposed under this subsection and all civil penalties that 
3may be
assessed as an incident thereof shall be collected and 
4enforced by the
Department of Revenue. The Department has
full 
5power to
administer and enforce this subsection; to collect all 
6taxes and penalties
due hereunder; to dispose of taxes and 
7penalties so collected in the manner
hereinafter provided; and 
8to determine all rights to credit memoranda
arising on account 
9of the erroneous payment of tax or penalty hereunder.
In the 
10administration of, and compliance with this subsection, the

11Department and persons who are subject to this paragraph shall 
12(i) have the
same rights, remedies, privileges, immunities, 
13powers, and duties, (ii) be
subject to the same conditions, 
14restrictions, limitations, penalties,
exclusions, exemptions, 
15and definitions of terms, and (iii) employ the same
modes
of 
16procedure as are prescribed in Sections 2 (except that the

17reference to State in the definition of supplier maintaining a 
18place of
business in this State shall mean the District), 2a, 
192b, 2c, 3 through
3-50 (in respect to all provisions therein 
20other than the State rate of
tax), 4 (except that the reference 
21to the State shall be to the District),
5, 7, 8 (except that 
22the jurisdiction to which the tax shall be a debt to
the extent 
23indicated in that Section 8 shall be the District), 9 (except 
24as
to the disposition of taxes and penalties collected), 10, 
2511, 12 (except the
reference therein to Section 2b of the

26Retailers' Occupation Tax Act), 13 (except that any reference 
 
 
10000SB0042ham001- 620 -LRB100 04925 JWD 27935 a


1to the State
shall mean the District), Sections 15, 16,
17, 18, 
219 and 20 of the Service Occupation Tax Act and
the Uniform 
3Penalty and Interest Act, as fully as if those provisions were

4set forth herein.

5 Persons subject to any tax imposed under the authority 
6granted in
this subsection may reimburse themselves for their 
7serviceman's tax liability
by separately stating the tax as an 
8additional charge, which
charge may be stated in combination, 
9in a single amount, with State tax
that servicemen are 
10authorized to collect under the Service Use Tax Act, in

11accordance with such bracket schedules as the Department may 
12prescribe.

13 Whenever the Department determines that a refund should be 
14made under this
subsection to a claimant instead of issuing a 
15credit memorandum, the Department
shall notify the State 
16Comptroller, who shall cause the warrant to be drawn
for the 
17amount specified, and to the person named, in the notification

18from the Department. The refund shall be paid by the State 
19Treasurer out
of the
State Metro-East Park and Recreation 
20District Fund.

21 Nothing in this subsection shall be construed to authorize 
22the board
to impose a tax upon the privilege of engaging in any 
23business which under
the Constitution of the United States may 
24not be made the subject of taxation
by the State.

25 (c) The Department shall immediately pay over to the State 
26Treasurer, ex
officio,
as trustee, all taxes and penalties 
 
 
10000SB0042ham001- 621 -LRB100 04925 JWD 27935 a


1collected under this Section to be
deposited into the
State 
2Metro-East Park and Recreation District Fund, which
shall be an 
3unappropriated trust fund held outside of the State treasury. 
4 As soon as possible after the first day of each month, 
5beginning January 1, 2011, upon certification of the Department 
6of Revenue, the Comptroller shall order transferred, and the 
7Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
8local sales tax increment, as defined in the Innovation 
9Development and Economy Act, collected under this Section 
10during the second preceding calendar month for sales within a 
11STAR bond district. The Department shall make this 
12certification only if the Metro East Park and Recreation 
13District imposes a tax on real property as provided in the 
14definition of "local sales taxes" under the Innovation 
15Development and Economy Act. 
16 After the monthly transfer to the STAR Bonds Revenue Fund, 
17on
or before the 25th
day of each calendar month, the 
18Department shall prepare and certify to the
Comptroller the 
19disbursement of stated sums of money
pursuant to Section 35 of 
20this Act to the District from which retailers have
paid
taxes 
21or penalties to the Department during the second preceding

22calendar month. The amount to be paid to the District shall be 
23the amount (not
including credit memoranda) collected under 
24this Section during the second
preceding
calendar month by the 
25Department plus an amount the Department determines is

26necessary to offset any amounts that were erroneously paid to a 
 
 
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1different
taxing body, and not including (i) an amount equal to 
2the amount of refunds
made
during the second preceding calendar 
3month by the Department on behalf of
the District, (ii) any 
4amount that the Department determines is
necessary to offset 
5any amounts that were payable to a different taxing body
but 
6were erroneously paid to the District, and (iii) any amounts 
7that are transferred to the STAR Bonds Revenue Fund, and (iv) 
82% of the remainder, which the Department shall transfer into 
9the Tax Compliance and Administration Fund. The Department, at 
10the time of each monthly disbursement to the District, shall 
11prepare and certify to the State Comptroller the amount to be 
12transferred into the Tax Compliance and Administration Fund 
13under this subsection. Within 10 days after receipt by the

14Comptroller of the disbursement certification to the District 
15and the Tax Compliance and Administration Fund provided for in

16this Section to be given to the Comptroller by the Department, 
17the Comptroller
shall cause the orders to be drawn for the 
18respective amounts in accordance
with directions contained in 
19the certification.

20 (d) For the purpose of determining
whether a tax authorized 
21under this Section is
applicable, a retail sale by a producer 
22of coal or another mineral mined in
Illinois is a sale at 
23retail at the place where the coal or other mineral mined
in 
24Illinois is extracted from the earth. This paragraph does not 
25apply to coal
or another mineral when it is delivered or 
26shipped by the seller to the
purchaser
at a point outside 
 
 
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1Illinois so that the sale is exempt under the United States

2Constitution as a sale in interstate or foreign commerce.

3 (e) Nothing in this Section shall be construed to authorize 
4the board to
impose a
tax upon the privilege of engaging in any 
5business that under the Constitution
of the United States may 
6not be made the subject of taxation by this State.

7 (f) An ordinance imposing a tax under this Section or an 
8ordinance extending
the
imposition of a tax to an additional 
9county or counties
shall be certified
by the
board and filed 
10with the Department of Revenue
either (i) on or
before the 
11first day of April, whereupon the Department shall proceed to

12administer and enforce the tax as of the first day of July next 
13following
the filing; or (ii)
on or before the first day of 
14October, whereupon the
Department shall proceed to administer 
15and enforce the tax as of the first
day of January next 
16following the filing.

17 (g) When certifying the amount of a monthly disbursement to 
18the District
under
this
Section, the Department shall increase 
19or decrease the amounts by an amount
necessary to offset any 
20misallocation of previous disbursements. The offset
amount 
21shall be the amount erroneously disbursed within the previous 6 
22months
from the time a misallocation is discovered.

23(Source: P.A. 98-1098, eff. 8-26-14; 99-217, eff. 7-31-15.)


24 Section 35-35. The Local Mass Transit District Act is 
25amended by changing Section 5.01 as follows:



 
 
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1 (70 ILCS 3610/5.01)
 (from Ch. 111 2/3, par. 355.01)



2 Sec. 5.01. Metro East Mass Transit District; use and 
3occupation taxes. 

4 (a) The Board of Trustees of any Metro East Mass Transit

5District may, by ordinance adopted with the concurrence of 
6two-thirds of
the then trustees, impose throughout the District 
7any or all of the taxes and
fees provided in this Section. All 
8taxes and fees imposed under this Section
shall be used only 
9for public mass transportation systems, and the amount used
to 
10provide mass transit service to unserved areas of the District 
11shall be in
the same proportion to the total proceeds as the 
12number of persons residing in
the unserved areas is to the 
13total population of the District. Except as
otherwise provided 
14in this Act, taxes imposed under
this Section and civil 
15penalties imposed incident thereto shall be
collected and 
16enforced by the State Department of Revenue.
The Department 
17shall have the power to administer and enforce the taxes
and to 
18determine all rights for refunds for erroneous payments of the 
19taxes.

20 (b) The Board may impose a Metro East Mass Transit District 
21Retailers'
Occupation Tax upon all persons engaged in the 
22business of selling tangible
personal property at retail in the 
23district at a rate of 1/4 of 1%, or as
authorized under 
24subsection (d-5) of this Section, of the
gross receipts from 
25the sales made in the course of such business within
the 
 
 
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1district. The tax imposed under this Section and all civil

2penalties that may be assessed as an incident thereof shall be 
3collected
and enforced by the State Department of Revenue. The 
4Department shall have
full power to administer and enforce this 
5Section; to collect all taxes
and penalties so collected in the 
6manner hereinafter provided; and to determine
all rights to 
7credit memoranda arising on account of the erroneous payment
of 
8tax or penalty hereunder. In the administration of, and 
9compliance with,
this Section, the Department and persons who 
10are subject to this Section
shall have the same rights, 
11remedies, privileges, immunities, powers and
duties, and be 
12subject to the same conditions, restrictions, limitations,

13penalties, exclusions, exemptions and definitions of terms and 
14employ
the same modes of procedure, as are prescribed in 
15Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 
16(in respect to all provisions
therein other than the State rate 
17of tax), 2c, 3 (except as to the
disposition of taxes and 
18penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 
195k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of

20the Retailers' Occupation Tax Act and Section 3-7 of the 
21Uniform Penalty
and Interest Act, as fully as if those 
22provisions were set forth herein.

23 Persons subject to any tax imposed under the Section may 
24reimburse
themselves for their seller's tax liability 
25hereunder by separately stating
the tax as an additional 
26charge, which charge may be stated in combination,
in a single 
 
 
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1amount, with State taxes that sellers are required to collect

2under the Use Tax Act, in accordance with such bracket 
3schedules as the
Department may prescribe.

4 Whenever the Department determines that a refund should be 
5made under this
Section to a claimant instead of issuing a 
6credit memorandum, the Department
shall notify the State 
7Comptroller, who shall cause the warrant to be drawn
for the 
8amount specified, and to the person named, in the notification

9from the Department. The refund shall be paid by the State 
10Treasurer out
of the Metro East Mass Transit District tax fund 
11established under
paragraph (h)
of this Section.

12 If a tax is imposed under this subsection (b), a tax shall 
13also be
imposed under subsections (c) and (d) of this Section.

14 For the purpose of determining whether a tax authorized 
15under this Section
is applicable, a retail sale, by a producer 
16of coal or other mineral mined
in Illinois, is a sale at retail 
17at the place where the coal or other mineral
mined in Illinois 
18is extracted from the earth. This paragraph does not
apply to 
19coal or other mineral when it is delivered or shipped by the 
20seller
to the purchaser at a point outside Illinois so that the 
21sale is exempt
under the Federal Constitution as a sale in 
22interstate or foreign commerce.

23 No tax shall be imposed or collected under this subsection 
24on the sale of a motor vehicle in this State to a resident of 
25another state if that motor vehicle will not be titled in this 
26State.

 
 
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1 Nothing in this Section shall be construed to authorize the 
2Metro East
Mass Transit District to impose a tax upon the 
3privilege of engaging in any
business which under the 
4Constitution of the United States may not be made
the subject 
5of taxation by this State.

6 (c) If a tax has been imposed under subsection (b), a Metro 
7East Mass
Transit District Service Occupation Tax shall
also be 
8imposed upon all persons engaged, in the district, in the 
9business
of making sales of service, who, as an incident to 
10making those sales of
service, transfer tangible personal 
11property within the District, either in
the form of tangible 
12personal property or in the form of real estate as an
incident 
13to a sale of service. The tax rate shall be 1/4%, or as 
14authorized
under subsection (d-5) of this Section, of the 
15selling
price of tangible personal property so transferred 
16within the district.
The tax imposed under this paragraph and 
17all civil penalties that may be
assessed as an incident thereof 
18shall be collected and enforced by the
State Department of 
19Revenue. The Department shall have full power to
administer and 
20enforce this paragraph; to collect all taxes and penalties
due 
21hereunder; to dispose of taxes and penalties so collected in 
22the manner
hereinafter provided; and to determine all rights to 
23credit memoranda
arising on account of the erroneous payment of 
24tax or penalty hereunder.
In the administration of, and 
25compliance with this paragraph, the
Department and persons who 
26are subject to this paragraph shall have the
same rights, 
 
 
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1remedies, privileges, immunities, powers and duties, and be

2subject to the same conditions, restrictions, limitations, 
3penalties,
exclusions, exemptions and definitions of terms and 
4employ the same modes
of procedure as are prescribed in 
5Sections 1a-1, 2 (except that the
reference to State in the 
6definition of supplier maintaining a place of
business in this 
7State shall mean the Authority), 2a, 3 through
3-50 (in respect 
8to all provisions therein other than the State rate of
tax), 4 
9(except that the reference to the State shall be to the 
10Authority),
5, 7, 8 (except that the jurisdiction to which the 
11tax shall be a debt to
the extent indicated in that Section 8 
12shall be the District), 9 (except as
to the disposition of 
13taxes and penalties collected, and except that
the returned 
14merchandise credit for this tax may not be taken against any

15State tax), 10, 11, 12 (except the reference therein to Section 
162b of the
Retailers' Occupation Tax Act), 13 (except that any 
17reference to the State
shall mean the District), the first 
18paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service 
19Occupation Tax Act and Section 3-7 of
the Uniform Penalty and 
20Interest Act, as fully as if those provisions were
set forth 
21herein.

22 Persons subject to any tax imposed under the authority 
23granted in
this paragraph may reimburse themselves for their 
24serviceman's tax liability
hereunder by separately stating the 
25tax as an additional charge, which
charge may be stated in 
26combination, in a single amount, with State tax
that servicemen 
 
 
10000SB0042ham001- 629 -LRB100 04925 JWD 27935 a


1are authorized to collect under the Service Use Tax Act, in

2accordance with such bracket schedules as the Department may 
3prescribe.

4 Whenever the Department determines that a refund should be 
5made under this
paragraph to a claimant instead of issuing a 
6credit memorandum, the Department
shall notify the State 
7Comptroller, who shall cause the warrant to be drawn
for the 
8amount specified, and to the person named, in the notification

9from the Department. The refund shall be paid by the State 
10Treasurer out
of the Metro East Mass Transit District tax fund 
11established under
paragraph (h)
of this Section.

12 Nothing in this paragraph shall be construed to authorize 
13the District
to impose a tax upon the privilege of engaging in 
14any business which under
the Constitution of the United States 
15may not be made the subject of taxation
by the State.

16 (d) If a tax has been imposed under subsection (b), a Metro 
17East Mass
Transit District Use Tax shall
also be imposed upon 
18the privilege of using, in the district, any item of
tangible 
19personal property that is purchased outside the district at

20retail from a retailer, and that is titled or registered with 
21an agency of
this State's government, at a rate of 1/4%, or as 
22authorized under subsection
(d-5) of this Section, of the 
23selling price of the
tangible personal property within the 
24District, as "selling price" is
defined in the Use Tax Act. The 
25tax shall be collected from persons whose
Illinois address for 
26titling or registration purposes is given as being in
the 
 
 
10000SB0042ham001- 630 -LRB100 04925 JWD 27935 a


1District. The tax shall be collected by the Department of 
2Revenue for
the Metro East Mass Transit District. The tax must 
3be paid to the State,
or an exemption determination must be 
4obtained from the Department of
Revenue, before the title or 
5certificate of registration for the property
may be issued. The 
6tax or proof of exemption may be transmitted to the
Department 
7by way of the State agency with which, or the State officer 
8with
whom, the tangible personal property must be titled or 
9registered if the
Department and the State agency or State 
10officer determine that this
procedure will expedite the 
11processing of applications for title or
registration.

12 The Department shall have full power to administer and 
13enforce this
paragraph; to collect all taxes, penalties and 
14interest due hereunder; to
dispose of taxes, penalties and 
15interest so collected in the manner
hereinafter provided; and 
16to determine all rights to credit memoranda or
refunds arising 
17on account of the erroneous payment of tax, penalty or
interest 
18hereunder. In the administration of, and compliance with, this

19paragraph, the Department and persons who are subject to this 
20paragraph
shall have the same rights, remedies, privileges, 
21immunities, powers and
duties, and be subject to the same 
22conditions, restrictions, limitations,
penalties, exclusions, 
23exemptions and definitions of terms
and employ the same modes 
24of procedure, as are prescribed in Sections 2
(except the 
25definition of "retailer maintaining a place of business in this

26State"), 3 through 3-80 (except provisions pertaining to the 
 
 
10000SB0042ham001- 631 -LRB100 04925 JWD 27935 a


1State rate
of tax, and except provisions concerning collection 
2or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 
319 (except the portions pertaining
to claims by retailers and 
4except the last paragraph concerning refunds),
20, 21 and 22 of 
5the Use Tax Act and Section 3-7 of the Uniform Penalty
and 
6Interest Act, that are not inconsistent with this
paragraph, as 
7fully as if those provisions were set forth herein.

8 Whenever the Department determines that a refund should be 
9made under this
paragraph to a claimant instead of issuing a 
10credit memorandum, the Department
shall notify the State 
11Comptroller, who shall cause the order
to be drawn for the 
12amount specified, and to the person named, in the
notification 
13from the Department. The refund shall be paid by the State

14Treasurer out of the Metro East Mass Transit District tax fund 
15established
under paragraph (h)
of this Section.

16 (d-5) (A) The county board of any county participating in 
17the Metro
East Mass Transit District may authorize, by 
18ordinance, a
referendum on the question of whether the tax 
19rates for the
Metro East Mass Transit District Retailers' 
20Occupation Tax, the
Metro East Mass Transit District Service 
21Occupation Tax, and the
Metro East Mass Transit District Use 
22Tax for
the District should be increased from 0.25% to 0.75%.

23Upon adopting the ordinance, the county
board shall certify the 
24proposition to the proper election officials who shall
submit 
25the proposition to the voters of the District at the next 
26election,
in accordance with the general election law.

 
 
10000SB0042ham001- 632 -LRB100 04925 JWD 27935 a


1 The proposition shall be in substantially the following 
2form:


3  Shall the tax rates for the Metro East Mass Transit 
4 District Retailers'
Occupation Tax, the Metro East Mass 
5 Transit District Service Occupation Tax,
and the Metro East 
6 Mass Transit District Use Tax be increased from 0.25% to

7 0.75%?

8 (B) Two thousand five hundred electors of any Metro East 
9Mass Transit
District may petition the Chief Judge of the 
10Circuit Court, or any judge of
that Circuit designated by the 
11Chief Judge, in which that District is located
to cause to be 
12submitted to a vote of the electors the question whether the 
13tax
rates for the Metro East Mass Transit District Retailers' 
14Occupation Tax, the
Metro East Mass Transit District Service 
15Occupation Tax, and the Metro East
Mass Transit District Use 
16Tax for the District should be increased from 0.25%
to 0.75%.

17 Upon submission of such petition the court shall set a date 
18not less than 10
nor more than 30 days thereafter for a hearing 
19on the sufficiency thereof.
Notice of the filing of such 
20petition and of such date shall be given in
writing to the 
21District and the County Clerk at least 7 days before the date 
22of
such hearing.

23 If such petition is found sufficient, the court shall enter 
24an order to
submit that proposition at the next election, in 
25accordance with general
election law.

26 The form of the petition shall be in substantially the 


 
 
10000SB0042ham001- 633 -LRB100 04925 JWD 27935 a


1following form: To the
Circuit Court of the County of (name of 
2county):


3  We, the undersigned electors of the (name of transit 
4 district),
respectfully petition your honor to submit to a 
5 vote of the electors of (name
of transit district) the 
6 following proposition:


7  Shall the tax rates for the Metro East Mass Transit 
8 District Retailers'
Occupation Tax, the Metro East Mass 
9 Transit District Service Occupation Tax,
and the Metro East 
10 Mass Transit District Use Tax be increased from 0.25% to

11 0.75%?

12  Name    Address, with Street and Number.

13..............................................................
14..............................................................
15 (C) The votes shall be recorded as "YES" or "NO". If a 
16majority of all
votes
cast on the proposition are for the 
17increase in
the tax rates, the Metro East Mass Transit District 
18shall begin imposing the
increased rates in the District, and

19the Department of Revenue shall begin collecting the increased 
20amounts, as
provided under this Section.
An ordinance imposing 
21or discontinuing a tax hereunder or effecting a change
in the 
22rate thereof shall be adopted and a certified copy thereof 
23filed with
the Department on or before the first day of 
24October, whereupon the Department
shall proceed to administer 
25and enforce this Section as of the first day of
January next 
26following the adoption and filing, or on or before the first 
 
 
10000SB0042ham001- 634 -LRB100 04925 JWD 27935 a


1day
of April, whereupon the Department shall proceed to 
2administer and enforce this
Section as of the first day of July 
3next following the adoption and filing.

4 (D) If the voters have approved a referendum under this 
5subsection,
before
November 1, 1994, to
increase the tax rate 
6under this subsection, the Metro East Mass Transit
District 
7Board of Trustees may adopt by a majority vote an ordinance at 
8any
time
before January 1, 1995 that excludes from the rate 
9increase tangible personal
property that is titled or 
10registered with an
agency of this State's government.
The 
11ordinance excluding titled or
registered tangible personal 
12property from the rate increase must be filed with
the 
13Department at least 15 days before its effective date.
At any 
14time after adopting an ordinance excluding from the rate 
15increase
tangible personal property that is titled or 
16registered with an agency of this
State's government, the Metro 
17East Mass Transit District Board of Trustees may
adopt an 
18ordinance applying the rate increase to that tangible personal

19property. The ordinance shall be adopted, and a certified copy 
20of that
ordinance shall be filed with the Department, on or 
21before October 1, whereupon
the Department shall proceed to 
22administer and enforce the rate increase
against tangible 
23personal property titled or registered with an agency of this

24State's government as of the following January
1. After 
25December 31, 1995, any reimposed rate increase in effect under 
26this
subsection shall no longer apply to tangible personal 
 
 
10000SB0042ham001- 635 -LRB100 04925 JWD 27935 a


1property titled or
registered with an agency of this State's 
2government. Beginning January 1,
1996, the Board of Trustees of 
3any Metro East Mass Transit
District may never reimpose a 
4previously excluded tax rate increase on tangible
personal 
5property titled or registered with an agency of this State's

6government.
After July 1, 2004, if the voters have approved a 
7referendum under this
subsection to increase the tax rate under 
8this subsection, the Metro East Mass
Transit District Board of 
9Trustees may adopt by a majority vote an ordinance
that 
10excludes from the rate increase tangible personal property that 
11is titled
or registered with an agency of this State's 
12government. The ordinance excluding titled or registered 
13tangible personal property from the rate increase shall be

14adopted, and a certified copy of that ordinance shall be filed 
15with the
Department on or before October 1, whereupon the 
16Department shall administer and enforce this exclusion from the 
17rate increase as of the
following January 1, or on or before 
18April 1, whereupon the Department shall
administer and enforce 
19this exclusion from the rate increase as of the
following July 
201. The Board of Trustees of any Metro East Mass Transit 
21District
may never
reimpose a previously excluded tax rate 
22increase on tangible personal property
titled or registered 
23with an agency of this State's government.

24 (d-6) If the Board of Trustees of any Metro East Mass 
25Transit District has
imposed a rate increase under subsection 
26(d-5) and filed an
ordinance with the Department of Revenue 
 
 
10000SB0042ham001- 636 -LRB100 04925 JWD 27935 a


1excluding titled property from the
higher rate, then that Board 
2may, by ordinance adopted with
the concurrence of two-thirds of 
3the then trustees, impose throughout the
District a fee. The 
4fee on the excluded property shall not exceed $20 per
retail 
5transaction or an
amount
equal to the amount of tax excluded, 
6whichever is less, on
tangible personal property that is titled 
7or registered with an agency of this
State's government. 
8Beginning July 1, 2004, the fee shall apply only to
titled 
9property that is subject to either the Metro East Mass Transit 
10District
Retailers' Occupation Tax or the Metro East Mass 
11Transit District Service
Occupation Tax. No fee shall be 
12imposed or collected under this subsection on the sale of a 
13motor vehicle in this State to a resident of another state if 
14that motor vehicle will not be titled in this State.


15 (d-7) Until June 30, 2004, if a fee has been imposed under 
16subsection
(d-6), a fee shall also
be imposed upon the 
17privilege of using, in the district, any item of tangible

18personal property that is titled or registered with any agency 
19of this State's
government, in an amount equal to the amount of 
20the fee imposed under
subsection (d-6). 

21 (d-7.1) Beginning July 1, 2004, any fee imposed by the 
22Board of Trustees
of any Metro East Mass Transit District under 
23subsection (d-6) and all civil
penalties that may be assessed 
24as an incident of the fees shall be collected
and enforced by 
25the State Department of Revenue. Reference to "taxes" in this

26Section shall be construed to apply to the administration, 
 
 
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1payment, and
remittance of all fees under this Section. For 
2purposes of any fee imposed
under subsection (d-6), 4% of the 
3fee, penalty, and interest received by the
Department in the 
4first 12 months that the fee is collected and enforced by
the 
5Department and 2% of the fee, penalty, and interest following 
6the first
12 months shall be deposited into the Tax Compliance 
7and Administration
Fund and shall be used by the Department, 
8subject to appropriation, to cover
the costs of the Department. 
9No retailers' discount shall apply to any fee
imposed under 
10subsection (d-6).

11 (d-8) No item of titled property shall be subject to both

12the higher rate approved by referendum, as authorized under 
13subsection (d-5),
and any fee imposed under subsection (d-6) or 
14(d-7).

15 (d-9) (Blank).


16 (d-10) (Blank).


17 (e) A certificate of registration issued by the State 
18Department of
Revenue to a retailer under the Retailers' 
19Occupation Tax Act or under the
Service Occupation Tax Act 
20shall permit the registrant to engage in a
business that is 
21taxed under the tax imposed under paragraphs (b), (c)
or (d) of 
22this Section and no additional registration shall be required 
23under
the tax. A certificate issued under the Use Tax Act or 
24the Service Use Tax
Act shall be applicable with regard to any 
25tax imposed under paragraph (c)
of this Section.

26 (f) (Blank).


 
 
10000SB0042ham001- 638 -LRB100 04925 JWD 27935 a


1 (g) Any ordinance imposing or discontinuing any tax under 
2this
Section shall be adopted and a certified copy thereof 
3filed with the
Department on or before June 1, whereupon the 
4Department of Revenue shall
proceed to administer and enforce 
5this Section on behalf of the Metro East
Mass Transit District 
6as of September 1 next following such
adoption and filing. 
7Beginning January 1, 1992, an ordinance or resolution
imposing 
8or discontinuing the tax hereunder shall be adopted and a

9certified copy thereof filed with the Department on or before 
10the first day
of July, whereupon the Department shall proceed 
11to administer and enforce
this Section as of the first day of 
12October next following such adoption
and filing. Beginning 
13January 1, 1993, except as provided in subsection
(d-5) of this 
14Section, an ordinance or resolution imposing
or discontinuing 
15the tax hereunder shall be adopted and a certified copy
thereof 
16filed with the Department on or before the first day of 
17October,
whereupon the Department shall proceed to administer 
18and enforce this
Section as of the first day of January next 
19following such adoption and
filing,
or, beginning January 1, 
202004, on or before the first day of April, whereupon
the 
21Department shall proceed to administer and enforce this Section 
22as of the
first day of July next following the adoption and 
23filing.

24 (h) Except as provided in subsection (d-7.1), the State 
25Department of
Revenue shall, upon collecting any taxes as

26provided in this Section, pay the taxes over to the State 
 
 
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1Treasurer as
trustee for the District. The taxes shall be held 
2in a trust fund outside
the State Treasury. 
3 As soon as possible after the first day of each month, 
4beginning January 1, 2011, upon certification of the Department 
5of Revenue, the Comptroller shall order transferred, and the 
6Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
7local sales tax increment, as defined in the Innovation 
8Development and Economy Act, collected under this Section 
9during the second preceding calendar month for sales within a 
10STAR bond district. The Department shall make this 
11certification only if the local mass transit district imposes a 
12tax on real property as provided in the definition of "local 
13sales taxes" under the Innovation Development and Economy Act.
14 After the monthly transfer to the STAR Bonds Revenue Fund, 
15on or before the 25th day of each calendar month, the
State 
16Department of Revenue shall prepare and certify to the 
17Comptroller of
the State of Illinois the amount to be paid to 
18the District, which shall be
the amount (not including credit 
19memoranda) collected under this Section during the second 
20preceding calendar month by the Department plus an amount the 
21Department determines is necessary to offset any amounts that 
22were erroneously paid to a different taxing body, and not 
23including any amount equal to the amount of refunds made during 
24the second preceding calendar month by the Department on behalf 
25of the District, and not including any amount that the 
26Department determines is necessary to offset any amounts that 
 
 
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1were payable to a different taxing body but were erroneously 
2paid to the District, and less any amounts that are transferred 
3to the STAR Bonds Revenue Fund, less 2% of the remainder, which 
4the Department shall transfer into the Tax Compliance and 
5Administration Fund. The Department, at the time of each 
6monthly disbursement to the District, shall prepare and certify 
7to the State Comptroller the amount to be transferred into the 
8Tax Compliance and Administration Fund under this subsection. 
9Within 10 days after receipt by
the Comptroller of the 
10certification of the amount to be paid to the
District and the 
11Tax Compliance and Administration Fund, the Comptroller shall 
12cause an order to be drawn for payment
for the amount in 
13accordance with the direction in the certification.

14(Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15.)


15 Section 35-40. The Regional Transportation Authority Act 
16is amended by changing Section 4.03 as follows:



17 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)


18 Sec. 4.03. Taxes. 

19 (a) In order to carry out any of the powers or
purposes of 
20the Authority, the Board may by ordinance adopted with the

21concurrence of 12
of the then Directors, impose throughout the

22metropolitan region any or all of the taxes provided in this 
23Section.
Except as otherwise provided in this Act, taxes 
24imposed under this
Section and civil penalties imposed incident 
 
 
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1thereto shall be collected
and enforced by the State Department 
2of Revenue. The Department shall
have the power to administer 
3and enforce the taxes and to determine all
rights for refunds 
4for erroneous payments of the taxes. Nothing in Public Act 
595-708 is intended to invalidate any taxes currently imposed by 
6the Authority. The increased vote requirements to impose a tax 
7shall only apply to actions taken after January 1, 2008 (the 
8effective date of Public Act 95-708). 

9 (b) The Board may impose a public transportation tax upon 
10all
persons engaged in the metropolitan region in the business 
11of selling at
retail motor fuel for operation of motor vehicles 
12upon public highways. The
tax shall be at a rate not to exceed 
135% of the gross receipts from the sales
of motor fuel in the 
14course of the business. As used in this Act, the term
"motor 
15fuel" shall have the same meaning as in the Motor Fuel Tax Law. 
16The Board may provide for details of the tax. The provisions of

17any tax shall conform, as closely as may be practicable, to the 
18provisions
of the Municipal Retailers Occupation Tax Act, 
19including without limitation,
conformity to penalties with 
20respect to the tax imposed and as to the powers of
the State 
21Department of Revenue to promulgate and enforce rules and 
22regulations
relating to the administration and enforcement of 
23the provisions of the tax
imposed, except that reference in the 
24Act to any municipality shall refer to
the Authority and the 
25tax shall be imposed only with regard to receipts from
sales of 
26motor fuel in the metropolitan region, at rates as limited by 
 
 
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1this
Section.

2 (c) In connection with the tax imposed under paragraph (b) 
3of
this Section the Board may impose a tax upon the privilege 
4of using in
the metropolitan region motor fuel for the 
5operation of a motor vehicle
upon public highways, the tax to 
6be at a rate not in excess of the rate
of tax imposed under 
7paragraph (b) of this Section. The Board may
provide for 
8details of the tax.

9 (d) The Board may impose a motor vehicle parking tax upon 
10the
privilege of parking motor vehicles at off-street parking 
11facilities in
the metropolitan region at which a fee is 
12charged, and may provide for
reasonable classifications in and 
13exemptions to the tax, for
administration and enforcement 
14thereof and for civil penalties and
refunds thereunder and may 
15provide criminal penalties thereunder, the
maximum penalties 
16not to exceed the maximum criminal penalties provided
in the 
17Retailers' Occupation Tax Act. The
Authority may collect and 
18enforce the tax itself or by contract with
any unit of local 
19government. The State Department of Revenue shall have
no 
20responsibility for the collection and enforcement unless the

21Department agrees with the Authority to undertake the 
22collection and
enforcement. As used in this paragraph, the term 
23"parking facility"
means a parking area or structure having 
24parking spaces for more than 2
vehicles at which motor vehicles 
25are permitted to park in return for an
hourly, daily, or other 
26periodic fee, whether publicly or privately
owned, but does not 
 
 
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1include parking spaces on a public street, the use
of which is 
2regulated by parking meters.

3 (e) The Board may impose a Regional Transportation 
4Authority
Retailers' Occupation Tax upon all persons engaged in 
5the business of
selling tangible personal property at retail in 
6the metropolitan region.
In Cook County the tax rate shall be 
71.25%
of the gross receipts from sales
of food for human 
8consumption that is to be consumed off the premises
where it is 
9sold (other than alcoholic beverages, soft drinks and food
that 
10has been prepared for immediate consumption) and prescription 
11and
nonprescription medicines, drugs, medical appliances and 
12insulin, urine
testing materials, syringes and needles used by 
13diabetics, and 1%
of the
gross receipts from other taxable 
14sales made in the course of that business.
In DuPage, Kane, 
15Lake, McHenry, and Will Counties, the tax rate shall be 0.75%

16of the gross receipts from all taxable sales made in the course 
17of that
business. The tax
imposed under this Section and all 
18civil penalties that may be
assessed as an incident thereof 
19shall be collected and enforced by the
State Department of 
20Revenue. The Department shall have full power to
administer and 
21enforce this Section; to collect all taxes and penalties
so 
22collected in the manner hereinafter provided; and to determine 
23all
rights to credit memoranda arising on account of the 
24erroneous payment
of tax or penalty hereunder. In the 
25administration of, and compliance
with this Section, the 
26Department and persons who are subject to this
Section shall 
 
 
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1have the same rights, remedies, privileges, immunities,
powers 
2and duties, and be subject to the same conditions, 
3restrictions,
limitations, penalties, exclusions, exemptions 
4and definitions of terms,
and employ the same modes of 
5procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, 
61e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions 
7therein other than the State rate of tax), 2c, 3 (except as to

8the disposition of taxes and penalties collected), 4, 5, 5a, 
95b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 
107, 8, 9, 10, 11, 12 and
13 of the Retailers' Occupation Tax Act 
11and Section 3-7 of the
Uniform Penalty and Interest Act, as 
12fully as if those
provisions were set forth herein.

13 Persons subject to any tax imposed under the authority 
14granted
in this Section may reimburse themselves for their 
15seller's tax
liability hereunder by separately stating the tax 
16as an additional
charge, which charge may be stated in 
17combination in a single amount
with State taxes that sellers 
18are required to collect under the Use
Tax Act, under any 
19bracket schedules the
Department may prescribe.

20 Whenever the Department determines that a refund should be 
21made under
this Section to a claimant instead of issuing a 
22credit memorandum, the
Department shall notify the State 
23Comptroller, who shall cause the
warrant to be drawn for the 
24amount specified, and to the person named,
in the notification 
25from the Department. The refund shall be paid by
the State 
26Treasurer out of the Regional Transportation Authority tax
fund 
 
 
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1established under paragraph (n) of this Section.

2 If a tax is imposed under this subsection (e), a tax shall 
3also
be imposed under subsections (f) and (g) of this Section.

4 For the purpose of determining whether a tax authorized 
5under this
Section is applicable, a retail sale by a producer 
6of coal or other
mineral mined in Illinois, is a sale at retail 
7at the place where the
coal or other mineral mined in Illinois 
8is extracted from the earth.
This paragraph does not apply to 
9coal or other mineral when it is
delivered or shipped by the 
10seller to the purchaser at a point outside
Illinois so that the 
11sale is exempt under the Federal Constitution as a
sale in 
12interstate or foreign commerce.

13 No tax shall be imposed or collected under this subsection 
14on the sale of a motor vehicle in this State to a resident of 
15another state if that motor vehicle will not be titled in this 
16State.

17 Nothing in this Section shall be construed to authorize the 
18Regional
Transportation Authority to impose a tax upon the 
19privilege of engaging
in any business that under the 
20Constitution of the United States may
not be made the subject 
21of taxation by this State.

22 (f) If a tax has been imposed under paragraph (e), a

23Regional Transportation Authority Service Occupation
Tax shall

24also be imposed upon all persons engaged, in the metropolitan 
25region in
the business of making sales of service, who as an 
26incident to making the sales
of service, transfer tangible 
 
 
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1personal property within the metropolitan region,
either in the 
2form of tangible personal property or in the form of real 
3estate
as an incident to a sale of service. In Cook County, the 
4tax rate
shall be: (1) 1.25%
of the serviceman's cost price of 
5food prepared for
immediate consumption and transferred 
6incident to a sale of service subject
to the service occupation 
7tax by an entity licensed under the Hospital
Licensing Act, the 
8Nursing Home Care Act, the Specialized Mental Health 
9Rehabilitation Act of 2013, the ID/DD Community Care Act, or 
10the MC/DD Act that is located in the metropolitan
region; (2) 
111.25%
of the selling price of food for human consumption that 
12is to
be consumed off the premises where it is sold (other than 
13alcoholic
beverages, soft drinks and food that has been 
14prepared for immediate
consumption) and prescription and 
15nonprescription medicines, drugs, medical
appliances and 
16insulin, urine testing materials, syringes and needles used
by 
17diabetics; and (3) 1%
of the selling price from other taxable 
18sales of
tangible personal property transferred. In DuPage, 
19Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%

20of the selling price
of all tangible personal property 
21transferred.

22 The tax imposed under this paragraph and all civil

23penalties that may be assessed as an incident thereof shall be 
24collected
and enforced by the State Department of Revenue. The 
25Department shall
have full power to administer and enforce this 
26paragraph; to collect all
taxes and penalties due hereunder; to 
 
 
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1dispose of taxes and penalties
collected in the manner 
2hereinafter provided; and to determine all
rights to credit 
3memoranda arising on account of the erroneous payment
of tax or 
4penalty hereunder. In the administration of and compliance
with 
5this paragraph, the Department and persons who are subject to 
6this
paragraph shall have the same rights, remedies, 
7privileges, immunities,
powers and duties, and be subject to 
8the same conditions, restrictions,
limitations, penalties, 
9exclusions, exemptions and definitions of terms,
and employ the 
10same modes of procedure, as are prescribed in Sections 1a-1, 2,

112a, 3 through 3-50 (in respect to all provisions therein other 
12than the
State rate of tax), 4 (except that the reference to 
13the State shall be to
the Authority), 5, 7, 8 (except that the 
14jurisdiction to which the tax
shall be a debt to the extent 
15indicated in that Section 8 shall be the
Authority), 9 (except 
16as to the disposition of taxes and penalties
collected, and 
17except that the returned merchandise credit for this tax may

18not be taken against any State tax), 10, 11, 12 (except the 
19reference
therein to Section 2b of the Retailers' Occupation 
20Tax Act), 13 (except
that any reference to the State shall mean 
21the Authority), the first
paragraph of Section 15, 16, 17, 18, 
2219 and 20 of the Service
Occupation Tax Act and Section 3-7 of 
23the Uniform Penalty and Interest
Act, as fully as if those 
24provisions were set forth herein.

25 Persons subject to any tax imposed under the authority 
26granted
in this paragraph may reimburse themselves for their 
 
 
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1serviceman's tax
liability hereunder by separately stating the 
2tax as an additional
charge, that charge may be stated in 
3combination in a single amount
with State tax that servicemen 
4are authorized to collect under the
Service Use Tax Act, under 
5any bracket schedules the
Department may prescribe.

6 Whenever the Department determines that a refund should be 
7made under
this paragraph to a claimant instead of issuing a 
8credit memorandum, the
Department shall notify the State 
9Comptroller, who shall cause the
warrant to be drawn for the 
10amount specified, and to the person named
in the notification 
11from the Department. The refund shall be paid by
the State 
12Treasurer out of the Regional Transportation Authority tax
fund 
13established under paragraph (n) of this Section.

14 Nothing in this paragraph shall be construed to authorize 
15the
Authority to impose a tax upon the privilege of engaging in 
16any business
that under the Constitution of the United States 
17may not be made the
subject of taxation by the State.

18 (g) If a tax has been imposed under paragraph (e), a tax 
19shall
also be imposed upon the privilege of using in the 
20metropolitan region,
any item of tangible personal property 
21that is purchased outside the
metropolitan region at retail 
22from a retailer, and that is titled or
registered with an 
23agency of this State's government. In Cook County the
tax rate 
24shall be 1%
of the selling price of the tangible personal 
25property,
as "selling price" is defined in the Use Tax Act. In 
26DuPage, Kane, Lake,
McHenry and Will counties the tax rate 
 
 
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1shall be 0.75%
of the selling price of
the tangible personal 
2property, as "selling price" is defined in the
Use Tax Act. The 
3tax shall be collected from persons whose Illinois
address for 
4titling or registration purposes is given as being in the

5metropolitan region. The tax shall be collected by the 
6Department of
Revenue for the Regional Transportation 
7Authority. The tax must be paid
to the State, or an exemption 
8determination must be obtained from the
Department of Revenue, 
9before the title or certificate of registration for
the 
10property may be issued. The tax or proof of exemption may be

11transmitted to the Department by way of the State agency with 
12which, or the
State officer with whom, the tangible personal 
13property must be titled or
registered if the Department and the 
14State agency or State officer
determine that this procedure 
15will expedite the processing of applications
for title or 
16registration.

17 The Department shall have full power to administer and 
18enforce this
paragraph; to collect all taxes, penalties and 
19interest due hereunder;
to dispose of taxes, penalties and 
20interest collected in the manner
hereinafter provided; and to 
21determine all rights to credit memoranda or
refunds arising on 
22account of the erroneous payment of tax, penalty or
interest 
23hereunder. In the administration of and compliance with this

24paragraph, the Department and persons who are subject to this 
25paragraph
shall have the same rights, remedies, privileges, 
26immunities, powers and
duties, and be subject to the same 
 
 
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1conditions, restrictions,
limitations, penalties, exclusions, 
2exemptions and definitions of terms
and employ the same modes 
3of procedure, as are prescribed in Sections 2
(except the 
4definition of "retailer maintaining a place of business in this

5State"), 3 through 3-80 (except provisions pertaining to the 
6State rate
of tax, and except provisions concerning collection 
7or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 
819 (except the portions pertaining
to claims by retailers and 
9except the last paragraph concerning refunds),
20, 21 and 22 of 
10the Use Tax Act, and are not inconsistent with this
paragraph, 
11as fully as if those provisions were set forth herein.

12 Whenever the Department determines that a refund should be 
13made under
this paragraph to a claimant instead of issuing a 
14credit memorandum, the
Department shall notify the State 
15Comptroller, who shall cause the order
to be drawn for the 
16amount specified, and to the person named in the
notification 
17from the Department. The refund shall be paid by the State

18Treasurer out of the Regional Transportation Authority tax fund

19established under paragraph (n) of this Section.

20 (h) The Authority may impose a replacement vehicle tax of 
21$50 on any
passenger car as defined in Section 1-157 of the 
22Illinois Vehicle Code
purchased within the metropolitan region 
23by or on behalf of an
insurance company to replace a passenger 
24car of
an insured person in settlement of a total loss claim. 
25The tax imposed
may not become effective before the first day 
26of the month following the
passage of the ordinance imposing 
 
 
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1the tax and receipt of a certified copy
of the ordinance by the 
2Department of Revenue. The Department of Revenue
shall collect 
3the tax for the Authority in accordance with Sections 3-2002

4and 3-2003 of the Illinois Vehicle Code.

5 The Department shall immediately pay over to the State 
6Treasurer,
ex officio, as trustee, all taxes collected 
7hereunder. 
8 As soon as possible after the first day of each month, 
9beginning January 1, 2011, upon certification of the Department 
10of Revenue, the Comptroller shall order transferred, and the 
11Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
12local sales tax increment, as defined in the Innovation 
13Development and Economy Act, collected under this Section 
14during the second preceding calendar month for sales within a 
15STAR bond district.
16 After the monthly transfer to the STAR Bonds Revenue Fund, 
17on
or before the 25th day of each calendar month, the 
18Department shall
prepare and certify to the Comptroller the 
19disbursement of stated sums
of money to the Authority. The 
20amount to be paid to the Authority shall be
the amount 
21collected hereunder during the second preceding calendar month

22by the Department, less any amount determined by the Department 
23to be
necessary for the payment of refunds, and less any 
24amounts that are transferred to the STAR Bonds Revenue Fund. 
25Within 10 days after receipt by the
Comptroller of the 
26disbursement certification to the Authority provided
for in 
 
 
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1this Section to be given to the Comptroller by the Department, 
2the
Comptroller shall cause the orders to be drawn for that 
3amount in
accordance with the directions contained in the 
4certification.

5 (i) The Board may not impose any other taxes except as it 
6may from
time to time be authorized by law to impose.

7 (j) A certificate of registration issued by the State 
8Department of
Revenue to a retailer under the Retailers' 
9Occupation Tax Act or under the
Service Occupation Tax Act 
10shall permit the registrant to engage in a
business that is 
11taxed under the tax imposed under paragraphs
(b), (e), (f) or 
12(g) of this Section and no additional registration
shall be 
13required under the tax. A certificate issued under the
Use Tax 
14Act or the Service Use Tax Act shall be applicable with regard 
15to
any tax imposed under paragraph (c) of this Section.

16 (k) The provisions of any tax imposed under paragraph (c) 
17of
this Section shall conform as closely as may be practicable 
18to the
provisions of the Use Tax Act, including
without 
19limitation conformity as to penalties with respect to the tax

20imposed and as to the powers of the State Department of Revenue 
21to
promulgate and enforce rules and regulations relating to the

22administration and enforcement of the provisions of the tax 
23imposed.
The taxes shall be imposed only on use within the 
24metropolitan region
and at rates as provided in the paragraph.

25 (l) The Board in imposing any tax as provided in paragraphs 
26(b)
and (c) of this Section, shall, after seeking the advice of 
 
 
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1the State
Department of Revenue, provide means for retailers, 
2users or purchasers
of motor fuel for purposes other than those 
3with regard to which the
taxes may be imposed as provided in 
4those paragraphs to receive refunds
of taxes improperly paid, 
5which provisions may be at variance with the
refund provisions 
6as applicable under the Municipal Retailers
Occupation Tax Act. 
7The State Department of Revenue may provide for
certificates of 
8registration for users or purchasers of motor fuel for purposes

9other than those with regard to which taxes may be imposed as 
10provided in
paragraphs (b) and (c) of this Section to 
11facilitate the reporting and
nontaxability of the exempt sales 
12or uses.

13 (m) Any ordinance imposing or discontinuing any tax under 
14this Section shall
be adopted and a certified copy thereof 
15filed with the Department on or before
June 1, whereupon the 
16Department of Revenue shall proceed to administer and
enforce 
17this Section on behalf of the Regional Transportation Authority 
18as of
September 1 next following such adoption and filing.

19Beginning January 1, 1992, an ordinance or resolution imposing 
20or
discontinuing the tax hereunder shall be adopted and a 
21certified copy
thereof filed with the Department on or before 
22the first day of July,
whereupon the Department shall proceed 
23to administer and enforce this
Section as of the first day of 
24October next following such adoption and
filing. Beginning 
25January 1, 1993, an ordinance or resolution imposing, 
26increasing, decreasing, or
discontinuing the tax hereunder 
 
 
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1shall be adopted and a certified copy
thereof filed with the 
2Department,
whereupon the Department shall proceed to 
3administer and enforce this
Section as of the first day of the 
4first month to occur not less than 60 days
following such 
5adoption and filing. Any ordinance or resolution of the 
6Authority imposing a tax under this Section and in effect on 
7August 1, 2007 shall remain in full force and effect and shall 
8be administered by the Department of Revenue under the terms 
9and conditions and rates of tax established by such ordinance 
10or resolution until the Department begins administering and 
11enforcing an increased tax under this Section as authorized by 
12Public Act 95-708. The tax rates authorized by Public Act 
1395-708 are effective only if imposed by ordinance of the 
14Authority.


15 (n) Except as otherwise provided in this subsection (n), 
16the The State Department of Revenue shall, upon collecting any 
17taxes
as provided in this Section, pay the taxes over to the 
18State Treasurer
as trustee for the Authority. The taxes shall 
19be held in a trust fund
outside the State Treasury. On or 
20before the 25th day of each calendar
month, the State 
21Department of Revenue shall prepare and certify to the

22Comptroller of the State of Illinois and
to the Authority (i) 
23the
amount of taxes collected in each County other than Cook 
24County in the
metropolitan region, (ii)
the amount of taxes 
25collected within the City
of Chicago,
and (iii) the amount 
26collected in that portion
of Cook County outside of Chicago, 
 
 
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1each amount less the amount necessary for the payment
of 
2refunds to taxpayers located in those areas described in items 
3(i), (ii), and (iii), and less 2% of the remainder, which shall 
4be transferred from the trust fund into the Tax Compliance and 
5Administration Fund. The Department, at the time of each 
6monthly disbursement to the Authority, shall prepare and 
7certify to the State Comptroller the amount to be transferred 
8into the Tax Compliance and Administration Fund under this 
9subsection.
Within 10 days after receipt by the Comptroller of 
10the certification of
the amounts, the Comptroller shall cause 
11an
order to be drawn for the transfer of the amount certified 
12into the Tax Compliance and Administration Fund and the payment 
13of two-thirds of the amounts certified in item (i) of this 
14subsection to the Authority and one-third of the amounts 
15certified in item (i) of this subsection to the respective 
16counties other than Cook County and the amount certified in 
17items (ii) and (iii) of this subsection to the Authority.

18 In addition to the disbursement required by the preceding 
19paragraph, an
allocation shall be made in July 1991 and each 
20year thereafter to the
Regional Transportation Authority. The 
21allocation shall be made in an
amount equal to the average 
22monthly distribution during the preceding
calendar year 
23(excluding the 2 months of lowest receipts) and the
allocation 
24shall include the amount of average monthly distribution from

25the Regional Transportation Authority Occupation and Use Tax 
26Replacement
Fund. The distribution made in July 1992 and each 
 
 
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1year thereafter under
this paragraph and the preceding 
2paragraph shall be reduced by the amount
allocated and 
3disbursed under this paragraph in the preceding calendar
year. 
4The Department of Revenue shall prepare and certify to the

5Comptroller for disbursement the allocations made in 
6accordance with this
paragraph.

7 (o) Failure to adopt a budget ordinance or otherwise to 
8comply with
Section 4.01 of this Act or to adopt a Five-year 
9Capital Program or otherwise to
comply with paragraph (b) of 
10Section 2.01 of this Act shall not affect
the validity of any 
11tax imposed by the Authority otherwise in conformity
with law.

12 (p) At no time shall a public transportation tax or motor 
13vehicle
parking tax authorized under paragraphs (b), (c) and 
14(d) of this Section
be in effect at the same time as any 
15retailers' occupation, use or
service occupation tax 
16authorized under paragraphs (e), (f) and (g) of
this Section is 
17in effect.

18 Any taxes imposed under the authority provided in 
19paragraphs (b), (c)
and (d) shall remain in effect only until 
20the time as any tax
authorized by paragraphs (e), (f) or (g) of 
21this Section are imposed and
becomes effective. Once any tax 
22authorized by paragraphs (e), (f) or (g)
is imposed the Board 
23may not reimpose taxes as authorized in paragraphs
(b), (c) and 
24(d) of the Section unless any tax authorized by
paragraphs (e), 
25(f) or (g) of this Section becomes ineffective by means
other 
26than an ordinance of the Board.

 
 
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1 (q) Any existing rights, remedies and obligations 
2(including
enforcement by the Regional Transportation 
3Authority) arising under any
tax imposed under paragraphs (b), 
4(c) or (d) of this Section shall not
be affected by the 
5imposition of a tax under paragraphs (e), (f) or (g)
of this 
6Section.

7(Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15; 
899-217, eff. 7-31-15; 99-642, eff. 7-28-16.)



9 Section 35-45. The Water Commission Act of 1985 is amended 
10by changing Section 4 as follows:




11 (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)


12 Sec. 4. Taxes.
13 (a) The board of commissioners of any county water 
14commission
may, by ordinance, impose throughout the territory 
15of the commission any or
all of the taxes provided in this 
16Section for its corporate purposes.
However, no county water 
17commission may impose any such tax unless the
commission 
18certifies the proposition of imposing the tax to the proper

19election officials, who shall submit the proposition to the 
20voters residing
in the territory at an election in accordance 
21with the general election
law, and the proposition has been 
22approved by a majority of those voting on
the proposition.

23 The proposition shall be in the form provided in Section 5 
24or shall be
substantially in the following form:

 
 
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1-------------------------------------------------------------

2 Shall the (insert corporate

3name of county water commission) YES

4impose (state type of tax or ------------------------

5taxes to be imposed) at the NO

6rate of 1/4%?

7-------------------------------------------------------------

8 Taxes imposed under this Section and civil penalties 
9imposed
incident thereto shall be collected and enforced by the 
10State Department of
Revenue. The Department shall have the 
11power to administer and enforce the
taxes and to determine all 
12rights for refunds for erroneous payments of
the taxes.

13 (b) The board of commissioners may impose a County Water 
14Commission
Retailers' Occupation Tax upon all persons engaged 
15in the business of
selling tangible personal property at retail 
16in the territory of the
commission at a rate of 1/4% of the 
17gross receipts from the sales made in
the course of such 
18business within the territory. The tax imposed under
this 
19paragraph and all civil penalties that may be assessed as an 
20incident
thereof shall be collected and enforced by the State 
21Department of Revenue.
The Department shall have full power to 
22administer and enforce this
paragraph; to collect all taxes and 
23penalties due hereunder; to dispose of
taxes and penalties so 
24collected in the manner hereinafter provided; and to
determine 
25all rights to credit memoranda arising on account of the

26erroneous payment of tax or penalty hereunder. In the 
 
 
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1administration of,
and compliance with, this paragraph, the 
2Department and persons who are
subject to this paragraph shall 
3have the same rights, remedies, privileges,
immunities, powers 
4and duties, and be subject to the same conditions,

5restrictions, limitations, penalties, exclusions, exemptions 
6and
definitions of terms, and employ the same modes of 
7procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, 
81e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions 
9therein other than the State rate of tax
except that food for 
10human consumption that is to be consumed off the
premises where 
11it is sold (other than alcoholic beverages, soft drinks, and

12food that has been prepared for immediate consumption) and 
13prescription
and nonprescription medicine, drugs, medical 
14appliances and insulin, urine
testing materials, syringes, and 
15needles used by diabetics, for human use,
shall not be subject 
16to tax hereunder), 2c, 3 (except as to the disposition
of taxes 
17and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,

185i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of

19the Retailers' Occupation Tax Act and Section 3-7 of the 
20Uniform Penalty
and Interest Act, as fully as if those 
21provisions were set forth herein.

22 Persons subject to any tax imposed under the authority 
23granted in this
paragraph may reimburse themselves for their 
24seller's tax liability
hereunder by separately stating the tax 
25as an additional charge, which
charge may be stated in 
26combination, in a single amount, with State taxes
that sellers 
 
 
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1are required to collect under the Use Tax Act and under

2subsection (e) of Section 4.03 of the Regional Transportation 
3Authority
Act, in accordance with such bracket schedules as the 
4Department may prescribe.

5 Whenever the Department determines that a refund should be 
6made under this
paragraph to a claimant instead of issuing a 
7credit memorandum, the Department
shall notify the State 
8Comptroller, who shall cause the warrant to be drawn
for the 
9amount specified, and to the person named, in the notification

10from the Department. The refund shall be paid by the State 
11Treasurer out
of a county water commission tax fund established 
12under paragraph (g) of
this Section.

13 For the purpose of determining whether a tax authorized 
14under this paragraph
is applicable, a retail sale by a producer 
15of coal or other mineral mined
in Illinois is a sale at retail 
16at the place where the coal or other mineral
mined in Illinois 
17is extracted from the earth. This paragraph does not
apply to 
18coal or other mineral when it is delivered or shipped by the 
19seller
to the purchaser at a point outside Illinois so that the 
20sale is exempt
under the Federal Constitution as a sale in 
21interstate or foreign commerce.

22 If a tax is imposed under this subsection (b) a tax shall 
23also be
imposed under subsections (c) and (d) of this Section.

24 No tax shall be imposed or collected under this subsection 
25on the sale of a motor vehicle in this State to a resident of 
26another state if that motor vehicle will not be titled in this 
 
 
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1State.

2 Nothing in this paragraph shall be construed to authorize a 
3county water
commission to impose a tax upon the privilege of 
4engaging in any
business which under the Constitution of the 
5United States may not be made
the subject of taxation by this 
6State.

7 (c) If a tax has been imposed under subsection (b), a

8County Water Commission Service Occupation
Tax shall
also be 
9imposed upon all persons engaged, in the territory of the

10commission, in the business of making sales of service, who, as 
11an
incident to making the sales of service, transfer tangible 
12personal
property within the territory. The tax rate shall be 
131/4% of the selling
price of tangible personal property so 
14transferred within the territory.
The tax imposed under this 
15paragraph and all civil penalties that may be
assessed as an 
16incident thereof shall be collected and enforced by the
State 
17Department of Revenue. The Department shall have full power to

18administer and enforce this paragraph; to collect all taxes and 
19penalties
due hereunder; to dispose of taxes and penalties so 
20collected in the manner
hereinafter provided; and to determine 
21all rights to credit memoranda
arising on account of the 
22erroneous payment of tax or penalty hereunder.
In the 
23administration of, and compliance with, this paragraph, the

24Department and persons who are subject to this paragraph shall 
25have the
same rights, remedies, privileges, immunities, powers 
26and duties, and be
subject to the same conditions, 
 
 
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1restrictions, limitations, penalties,
exclusions, exemptions 
2and definitions of terms, and employ the same modes
of 
3procedure, as are prescribed in Sections 1a-1, 2 (except that 
4the
reference to State in the definition of supplier 
5maintaining a place of
business in this State shall mean the 
6territory of the commission), 2a, 3
through 3-50 (in respect to 
7all provisions therein other than the State
rate of tax except 
8that food for human consumption that is to be consumed
off the 
9premises where it is sold (other than alcoholic beverages, soft

10drinks, and food that has been prepared for immediate 
11consumption) and
prescription and nonprescription medicines, 
12drugs, medical appliances and
insulin, urine testing 
13materials, syringes, and needles used by diabetics,
for human 
14use, shall not be subject to tax hereunder), 4 (except that the

15reference to the State shall be to the territory of the 
16commission), 5, 7,
8 (except that the jurisdiction to which the 
17tax shall be a debt to the
extent indicated in that Section 8 
18shall be the commission), 9 (except as
to the disposition of 
19taxes and penalties collected and except that the
returned 
20merchandise credit for this tax may not be taken against any 
21State
tax), 10, 11, 12 (except the reference therein to Section 
222b of the
Retailers' Occupation Tax Act), 13 (except that any 
23reference to the State
shall mean the territory of the 
24commission), the first paragraph of Section
15, 15.5, 16, 17, 
2518, 19 and 20 of the Service Occupation Tax Act as fully
as if 
26those provisions were set forth herein.

 
 
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1 Persons subject to any tax imposed under the authority 
2granted in
this paragraph may reimburse themselves for their 
3serviceman's tax liability
hereunder by separately stating the 
4tax as an additional charge, which
charge may be stated in 
5combination, in a single amount, with State tax
that servicemen 
6are authorized to collect under the Service Use Tax Act,
and 
7any tax for which servicemen may be liable under subsection (f) 
8of Section
4.03 of the Regional Transportation Authority Act, 
9in accordance
with such bracket schedules as the Department may 
10prescribe.

11 Whenever the Department determines that a refund should be 
12made under this
paragraph to a claimant instead of issuing a 
13credit memorandum, the Department
shall notify the State 
14Comptroller, who shall cause the warrant to be drawn
for the 
15amount specified, and to the person named, in the notification 
16from
the Department. The refund shall be paid by the State 
17Treasurer out of a
county water commission tax fund established 
18under paragraph (g) of this
Section.

19 Nothing in this paragraph shall be construed to authorize a 
20county water
commission to impose a tax upon the privilege of 
21engaging in any business
which under the Constitution of the 
22United States may not be made the
subject of taxation by the 
23State.

24 (d) If a tax has been imposed under subsection (b), a tax 
25shall
also imposed upon the privilege of using, in the 
26territory of the
commission, any item of tangible personal 
 
 
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1property that is purchased
outside the territory at retail from 
2a retailer, and that is titled or
registered with an agency of 
3this State's government, at a rate of 1/4% of
the selling price 
4of the tangible personal property within the territory,
as 
5"selling price" is defined in the Use Tax Act. The tax shall be 
6collected
from persons whose Illinois address for titling or 
7registration purposes
is given as being in the territory. The 
8tax shall be collected by the
Department of Revenue for a 
9county water commission. The tax must be paid
to the State, or 
10an exemption determination must be obtained from the
Department 
11of Revenue, before the title or certificate of registration for

12the property may be issued. The tax or proof of exemption may 
13be
transmitted to the Department by way of the State agency 
14with which, or the
State officer with whom, the tangible 
15personal property must be titled or
registered if the 
16Department and the State agency or State officer
determine that 
17this procedure will expedite the processing of applications
for 
18title or registration.

19 The Department shall have full power to administer and 
20enforce this
paragraph; to collect all taxes, penalties and 
21interest due hereunder; to
dispose of taxes, penalties and 
22interest so collected in the manner
hereinafter provided; and 
23to determine all rights to credit memoranda or
refunds arising 
24on account of the erroneous payment of tax, penalty or
interest 
25hereunder. In the administration of, and compliance with this

26paragraph, the Department and persons who are subject to this 
 
 
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1paragraph
shall have the same rights, remedies, privileges, 
2immunities, powers and
duties, and be subject to the same 
3conditions, restrictions, limitations,
penalties, exclusions, 
4exemptions and definitions of terms and employ the
same modes 
5of procedure, as are prescribed in Sections 2 (except the

6definition of "retailer maintaining a place of business in this 
7State"), 3
through 3-80 (except provisions pertaining to the 
8State rate of tax,
and except provisions concerning collection 
9or refunding of the tax by
retailers, and except that food for 
10human consumption that is to be
consumed off the premises where 
11it is sold (other than alcoholic beverages,
soft drinks, and 
12food that has been prepared for immediate consumption)
and 
13prescription and nonprescription medicines, drugs, medical 
14appliances
and insulin, urine testing materials, syringes, and 
15needles used by
diabetics, for human use, shall not be subject 
16to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the 
17portions pertaining to claims by retailers
and except the last 
18paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act 
19and Section 3-7 of the Uniform Penalty and Interest Act that 
20are
not inconsistent with this paragraph, as fully as if those 
21provisions were
set forth herein.

22 Whenever the Department determines that a refund should be 
23made under this
paragraph to a claimant instead of issuing a 
24credit memorandum, the Department
shall notify the State 
25Comptroller, who shall cause the order
to be drawn for the 
26amount specified, and to the person named, in the
notification 
 
 
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1from the Department. The refund shall be paid by the State

2Treasurer out of a county water commission tax fund established

3under paragraph (g) of this Section.

4 (e) A certificate of registration issued by the State 
5Department of
Revenue to a retailer under the Retailers' 
6Occupation Tax Act or under the
Service Occupation Tax Act 
7shall permit the registrant to engage in a
business that is 
8taxed under the tax imposed under paragraphs (b), (c)
or (d) of 
9this Section and no additional registration shall be required 
10under
the tax. A certificate issued under the Use Tax Act or 
11the Service Use Tax
Act shall be applicable with regard to any 
12tax imposed under paragraph (c)
of this Section.

13 (f) Any ordinance imposing or discontinuing any tax under 
14this Section
shall be adopted and a certified copy thereof 
15filed with the Department on
or before June 1, whereupon the 
16Department of Revenue shall proceed to
administer and enforce 
17this Section on behalf of the county water
commission as of 
18September 1 next following the adoption and filing.
Beginning 
19January 1, 1992, an ordinance or resolution imposing or

20discontinuing the tax hereunder shall be adopted and a 
21certified copy
thereof filed with the Department on or before 
22the first day of July,
whereupon the Department shall proceed 
23to administer and enforce this
Section as of the first day of 
24October next following such adoption and
filing. Beginning 
25January 1, 1993, an ordinance or resolution imposing or

26discontinuing the tax hereunder shall be adopted and a 
 
 
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1certified copy
thereof filed with the Department on or before 
2the first day of October,
whereupon the Department shall 
3proceed to administer and enforce this
Section as of the first 
4day of January next following such adoption and filing.

5 (g) The State Department of Revenue shall, upon collecting 
6any taxes as
provided in this Section, pay the taxes over to 
7the State Treasurer as
trustee for the commission. The taxes 
8shall be held in a trust fund outside
the State Treasury. 
9 As soon as possible after the first day of each month, 
10beginning January 1, 2011, upon certification of the Department 
11of Revenue, the Comptroller shall order transferred, and the 
12Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
13local sales tax increment, as defined in the Innovation 
14Development and Economy Act, collected under this Section 
15during the second preceding calendar month for sales within a 
16STAR bond district.
17 After the monthly transfer to the STAR Bonds Revenue Fund, 
18on or before the 25th day of each calendar month, the
State 
19Department of Revenue shall prepare and certify to the 
20Comptroller of
the State of Illinois the amount to be paid to 
21the commission, which shall be
the amount (not including credit 
22memoranda) collected under this Section during the second 
23preceding calendar month by the Department plus an amount the 
24Department determines is necessary to offset any amounts that 
25were erroneously paid to a different taxing body, and not 
26including any amount equal to the amount of refunds made during 
 
 
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1the second preceding calendar month by the Department on behalf 
2of the commission, and not including any amount that the 
3Department determines is necessary to offset any amounts that 
4were payable to a different taxing body but were erroneously 
5paid to the commission, and less any amounts that are 
6transferred to the STAR Bonds Revenue Fund, less 2% of the 
7remainder, which shall be transferred into the Tax Compliance 
8and Administration Fund. The Department, at the time of each 
9monthly disbursement to the commission, shall prepare and 
10certify to the State Comptroller the amount to be transferred 
11into the Tax Compliance and Administration Fund under this 
12subsection. Within 10 days after receipt by
the Comptroller of 
13the certification of the amount to be paid to the
commission 
14and the Tax Compliance and Administration Fund, the Comptroller 
15shall cause an order to be drawn for the payment
for the amount 
16in accordance with the direction in the certification.

17 (h) Beginning June 1, 2016, any tax imposed pursuant to 
18this Section may no longer be imposed or collected, unless a 
19continuation of the tax is approved by the voters at a 
20referendum as set forth in this Section.
21(Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15; 
2299-642, eff. 7-28-16.)


23
ARTICLE 40.  PUBLIC AID CODE


24 Section 40-5. The Illinois Public Aid Code is amended by 
 
 
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1adding Section 5-35 as follows:

2 (305 ILCS 5/5-35 new)
3 Sec. 5-35. Personal needs allowance. For a person who is a 
4resident in a facility licensed under the ID/DD Community Care 
5Act, the Community-Integrated Living Arrangements Licensure 
6and Certification Act, the Specialized Mental Health 
7Rehabilitation Act of 2013, or the MC/DD Act for whom payments 
8are made under this Article throughout a month and who is 
9determined to be eligible for medical assistance under this 
10Article, the State shall pay an amount in addition to the 
11minimum monthly personal needs allowance authorized under 
12Section 1902(q) of Title XIX of the Social Security Act (42 
13U.S.C. 1396(q)) so that the person's total monthly personal 
14needs allowance from both State and federal sources equals $60.

15
ARTICLE 45.  ILLINOIS LOTTERY LAW


16 Section 45-1. Purpose. 
17 (a) The General Assembly finds and declares that:


18  (1) Section 7.12 of the Illinois Lottery Law contained 
19 an internal repealer date of July 1, 2017.

20  (2) It is the purpose of this Article to reenact 
21 Section 7.12 of the Illinois Lottery Law as if it had never 
22 been internally repealed, and make additional changes to 
23 that Section.
The reenacted material is shown as existing

 
 
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1 text; striking and underscoring have been used only to show 
2 the changes being made by this Article in the reenacted 
3 text.

4  (3) This Article is not intended to
supersede any other 
5 Public Act of the 100th General Assembly.
6  (4) This Article is intended to validate the 
7 requirements arising under Section 17.12 of the Illinois 
8 Lottery Law and actions taken in compliance with those 
9 requirements.

10 Section 45-5. The Illinois Lottery Law is amended by 
11reenacting and changing Section 7.12 as follows:

12 (20 ILCS 1605/7.12)
13 Sec. 7.12. Internet program. 
14 (a) The General Assembly finds that: 
15  (1) the consumer market in Illinois has changed since 
16 the creation of the Illinois State Lottery in 1974;
17  (2) the Internet has become an integral part of 
18 everyday life for a significant number of Illinois 
19 residents not only in regards to their professional life, 
20 but also in regards to personal business and communication; 
21 and
22  (3) the current practices of selling lottery tickets 
23 does not appeal to the new form of market participants who 
24 prefer to make purchases on the Internet at their own 
 
 
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1 convenience.
2 It is the intent of the General Assembly to create an 
3Internet program for the sale of lottery tickets to capture 
4this new form of market participant. 
5 (b) The Department shall create a program that allows an 
6individual 18 years of age or older to purchase lottery tickets 
7or shares on the Internet without using a Lottery retailer with 
8on-line status, as those terms are defined by rule. The 
9Department shall restrict the sale of lottery tickets on the 
10Internet to transactions initiated and received or otherwise 
11made exclusively within the State of Illinois. The Department 
12shall adopt rules necessary for the administration of this 
13program. These rules shall include, among other things, 
14requirements for marketing of the Lottery to infrequent 
15players, as well as limitations on the purchases that may be 
16made through any one individual's lottery account. The 
17provisions of this Act and the rules adopted under this Act 
18shall apply to the sale of lottery tickets or shares under this 
19program.
20 Before beginning the program, the Department of the Lottery 
21must submit a request to the United States Department of 
22Justice for review of the State's plan to implement a program 
23for the sale of lottery tickets on the Internet and its 
24propriety under federal law. The Department shall implement the 
25Internet program only if the Department of Justice does not 
26object to the implementation of the program within a reasonable 
 
 
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1period of time after its review.
2 The Department is obligated to implement the program set 
3forth in this Section and Sections 7.15 and 7.16 only at such 
4time, and to such extent, that the Department of Justice does 
5not object to the implementation of the program within a 
6reasonable period of time after its review. While the Illinois 
7Lottery may only offer Lotto, Mega Millions, and Powerball 
8games through the program, the Department shall request review 
9from the federal Department of Justice for the Illinois Lottery 
10to sell lottery tickets on the Internet on behalf of the State 
11of Illinois that are not limited to just these games. 
12 The Department shall authorize the private manager to 
13implement and administer the program pursuant to the management 
14agreement entered into under Section 9.1 and in a manner 
15consistent with the provisions of this Section. If a private 
16manager has not been selected pursuant to Section 9.1 at the 
17time the Department is obligated to implement the program, then 
18the Department shall not proceed with the program until after 
19the selection of the private manager, at which time the 
20Department shall authorize the private manager to implement and 
21administer the program pursuant to the management agreement 
22entered into under Section 9.1 and in a manner consistent with 
23the provisions of this Section.
24 Nothing in this Section shall be construed as prohibiting 
25the Department from implementing and operating a website portal 
26whereby individuals who are 18 years of age or older with an 
 
 
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1Illinois mailing address may apply to purchase lottery tickets 
2via subscription. Nothing in this Section shall also be 
3construed as prohibiting the sale of Lotto, Mega Millions, and 
4Powerball games by a lottery licensee pursuant to the 
5Department's rules.
6 (c) (Blank).
7 (d) This Section is repealed on July 1, 2018 2017. 
8(Source: P.A. 98-499, eff. 8-16-13; 99-523, eff. 6-30-16.)

9
ARTICLE 50.  FISCAL YEAR LIMITATIONS


10 Section 50-5. The State Finance Act is amended by changing 
11Section 25 as follows:




12 (30 ILCS 105/25) (from Ch. 127, par. 161)



13 Sec. 25. Fiscal year limitations. 

14 (a) All appropriations shall be
available for expenditure 
15for the fiscal year or for a lesser period if the
Act making 
16that appropriation so specifies. A deficiency or emergency

17appropriation shall be available for expenditure only through 
18June 30 of
the year when the Act making that appropriation is 
19enacted unless that Act
otherwise provides.

20 (b) Outstanding liabilities as of June 30, payable from 
21appropriations
which have otherwise expired, may be paid out of 
22the expiring
appropriations during the 2-month period ending at 
23the
close of business on August 31. Any service involving

 
 
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1professional or artistic skills or any personal services by an 
2employee whose
compensation is subject to income tax 
3withholding must be performed as of June
30 of the fiscal year 
4in order to be considered an "outstanding liability as of
June 
530" that is thereby eligible for payment out of the expiring

6appropriation.

7 (b-1) However, payment of tuition reimbursement claims 
8under Section 14-7.03 or
18-3 of the School Code may be made by 
9the State Board of Education from its
appropriations for those 
10respective purposes for any fiscal year, even though
the claims 
11reimbursed by the payment may be claims attributable to a prior

12fiscal year, and payments may be made at the direction of the 
13State
Superintendent of Education from the fund from which the 
14appropriation is made
without regard to any fiscal year 
15limitations, except as required by subsection (j) of this 
16Section. Beginning on June 30, 2021, payment of tuition 
17reimbursement claims under Section 14-7.03 or 18-3 of the 
18School Code as of June 30, payable from appropriations that 
19have otherwise expired, may be paid out of the expiring 
20appropriation during the 4-month period ending at the close of 
21business on October 31.

22 (b-2) All outstanding liabilities as of June 30, 2010, 
23payable from appropriations that would otherwise expire at the 
24conclusion of the lapse period for fiscal year 2010, and 
25interest penalties payable on those liabilities under the State 
26Prompt Payment Act, may be paid out of the expiring 
 
 
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1appropriations until December 31, 2010, without regard to the 
2fiscal year in which the payment is made, as long as vouchers 
3for the liabilities are received by the Comptroller no later 
4than August 31, 2010.
5 (b-2.5) All outstanding liabilities as of June 30, 2011, 
6payable from appropriations that would otherwise expire at the 
7conclusion of the lapse period for fiscal year 2011, and 
8interest penalties payable on those liabilities under the State 
9Prompt Payment Act, may be paid out of the expiring 
10appropriations until December 31, 2011, without regard to the 
11fiscal year in which the payment is made, as long as vouchers 
12for the liabilities are received by the Comptroller no later 
13than August 31, 2011. 
14 (b-2.6) All outstanding liabilities as of June 30, 2012, 
15payable from appropriations that would otherwise expire at the 
16conclusion of the lapse period for fiscal year 2012, and 
17interest penalties payable on those liabilities under the State 
18Prompt Payment Act, may be paid out of the expiring 
19appropriations until December 31, 2012, without regard to the 
20fiscal year in which the payment is made, as long as vouchers 
21for the liabilities are received by the Comptroller no later 
22than August 31, 2012. 
23 (b-2.6a) All outstanding liabilities as of June 30, 2017, 
24payable from appropriations that would otherwise expire at the 
25conclusion of the lapse period for fiscal year 2017, and 
26interest penalties payable on those liabilities under the State 
 
 
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1Prompt Payment Act, may be paid out of the expiring 
2appropriations until December 31, 2017, without regard to the 
3fiscal year in which the payment is made, as long as vouchers 
4for the liabilities are received by the Comptroller no later 
5than September 30, 2017. 
6 (b-2.7) For fiscal years 2012, 2013, and 2014, interest 
7penalties payable under the State Prompt Payment Act associated 
8with a voucher for which payment is issued after June 30 may be 
9paid out of the next fiscal year's appropriation. The future 
10year appropriation must be for the same purpose and from the 
11same fund as the original payment. An interest penalty voucher 
12submitted against a future year appropriation must be submitted 
13within 60 days after the issuance of the associated voucher, 
14and the Comptroller must issue the interest payment within 60 
15days after acceptance of the interest voucher. 
16 (b-3) Medical payments may be made by the Department of 
17Veterans' Affairs from
its
appropriations for those purposes 
18for any fiscal year, without regard to the
fact that the 
19medical services being compensated for by such payment may have

20been rendered in a prior fiscal year, except as required by 
21subsection (j) of this Section. Beginning on June 30, 2021, 
22medical payments payable from appropriations that have 
23otherwise expired may be paid out of the expiring appropriation 
24during the 4-month period ending at the close of business on 
25October 31.

26 (b-4) Medical payments and child care
payments may be made 
 
 
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1by the Department of
Human Services (as successor to the 
2Department of Public Aid) from
appropriations for those 
3purposes for any fiscal year,
without regard to the fact that 
4the medical or child care services being
compensated for by 
5such payment may have been rendered in a prior fiscal
year; and 
6payments may be made at the direction of the Department of

7Healthcare and Family Services (or successor agency) from the 
8Health Insurance Reserve Fund without regard to any fiscal
year 
9limitations, except as required by subsection (j) of this 
10Section. Beginning on June 30, 2021, medical and child care 
11payments made by the Department of Human Services and payments 
12made at the discretion of the Department of Healthcare and 
13Family Services (or successor agency) from the Health Insurance 
14Reserve Fund and payable from appropriations that have 
15otherwise expired may be paid out of the expiring appropriation 
16during the 4-month period ending at the close of business on 
17October 31.

18 (b-5) Medical payments may be made by the Department of 
19Human Services from its appropriations relating to substance 
20abuse treatment services for any fiscal year, without regard to 
21the fact that the medical services being compensated for by 
22such payment may have been rendered in a prior fiscal year, 
23provided the payments are made on a fee-for-service basis 
24consistent with requirements established for Medicaid 
25reimbursement by the Department of Healthcare and Family 
26Services, except as required by subsection (j) of this Section. 
 
 
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1Beginning on June 30, 2021, medical payments made by the 
2Department of Human Services relating to substance abuse 
3treatment services payable from appropriations that have 
4otherwise expired may be paid out of the expiring appropriation 
5during the 4-month period ending at the close of business on 
6October 31.
7 (b-6) Additionally, payments may be made by the Department 
8of Human Services from
its appropriations, or any other State 
9agency from its appropriations with
the approval of the 
10Department of Human Services, from the Immigration Reform
and 
11Control Fund for purposes authorized pursuant to the 
12Immigration Reform
and Control Act of 1986, without regard to 
13any fiscal year limitations, except as required by subsection 
14(j) of this Section. Beginning on June 30, 2021, payments made 
15by the Department of Human Services from the Immigration Reform 
16and Control Fund for purposes authorized pursuant to the 
17Immigration Reform and Control Act of 1986 payable from 
18appropriations that have otherwise expired may be paid out of 
19the expiring appropriation during the 4-month period ending at 
20the close of business on October 31.

21 (b-7) Payments may be made in accordance with a plan 
22authorized by paragraph (11) or (12) of Section 405-105 of the 
23Department of Central Management Services Law from 
24appropriations for those payments without regard to fiscal year 
25limitations. 
26 (b-8) Reimbursements to eligible airport sponsors for the 
 
 
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1construction or upgrading of Automated Weather Observation 
2Systems may be made by the Department of Transportation from 
3appropriations for those purposes for any fiscal year, without 
4regard to the fact that the qualification or obligation may 
5have occurred in a prior fiscal year, provided that at the time 
6the expenditure was made the project had been approved by the 
7Department of Transportation prior to June 1, 2012 and, as a 
8result of recent changes in federal funding formulas, can no 
9longer receive federal reimbursement. 
10 (b-9) Medical payments not exceeding $150,000,000 may be 
11made by the Department on Aging from its appropriations 
12relating to the Community Care Program for fiscal year 2014, 
13without regard to the fact that the medical services being 
14compensated for by such payment may have been rendered in a 
15prior fiscal year, provided the payments are made on a 
16fee-for-service basis consistent with requirements established 
17for Medicaid reimbursement by the Department of Healthcare and 
18Family Services, except as required by subsection (j) of this 
19Section. 
20 (c) Further, payments may be made by the Department of 
21Public Health and the
Department of Human Services (acting as 
22successor to the Department of Public
Health under the 
23Department of Human Services Act)
from their respective 
24appropriations for grants for medical care to or on
behalf of 
25premature and high-mortality risk infants and their mothers and

26for grants for supplemental food supplies provided under the 
 
 
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1United States
Department of Agriculture Women, Infants and 
2Children Nutrition Program,
for any fiscal year without regard 
3to the fact that the services being
compensated for by such 
4payment may have been rendered in a prior fiscal year, except 
5as required by subsection (j) of this Section. Beginning on 
6June 30, 2021, payments made by the Department of Public Health 
7and the Department of Human Services from their respective 
8appropriations for grants for medical care to or on behalf of 
9premature and high-mortality risk infants and their mothers and 
10for grants for supplemental food supplies provided under the 
11United States Department of Agriculture Women, Infants and 
12Children Nutrition Program payable from appropriations that 
13have otherwise expired may be paid out of the expiring 
14appropriations during the 4-month period ending at the close of 
15business on October 31.

16 (d) The Department of Public Health and the Department of 
17Human Services
(acting as successor to the Department of Public 
18Health under the Department of
Human Services Act) shall each 
19annually submit to the State Comptroller, Senate
President, 
20Senate
Minority Leader, Speaker of the House, House Minority 
21Leader, and the
respective Chairmen and Minority Spokesmen of 
22the
Appropriations Committees of the Senate and the House, on 
23or before
December 31, a report of fiscal year funds used to 
24pay for services
provided in any prior fiscal year. This report 
25shall document by program or
service category those 
26expenditures from the most recently completed fiscal
year used 
 
 
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1to pay for services provided in prior fiscal years.

2 (e) The Department of Healthcare and Family Services, the 
3Department of Human Services
(acting as successor to the 
4Department of Public Aid), and the Department of Human Services 
5making fee-for-service payments relating to substance abuse 
6treatment services provided during a previous fiscal year shall 
7each annually
submit to the State
Comptroller, Senate 
8President, Senate Minority Leader, Speaker of the House,
House 
9Minority Leader, the respective Chairmen and Minority 
10Spokesmen of the
Appropriations Committees of the Senate and 
11the House, on or before November
30, a report that shall 
12document by program or service category those
expenditures from 
13the most recently completed fiscal year used to pay for (i)

14services provided in prior fiscal years and (ii) services for 
15which claims were
received in prior fiscal years.

16 (f) The Department of Human Services (as successor to the 
17Department of
Public Aid) shall annually submit to the State

18Comptroller, Senate President, Senate Minority Leader, Speaker 
19of the House,
House Minority Leader, and the respective 
20Chairmen and Minority Spokesmen of
the Appropriations 
21Committees of the Senate and the House, on or before
December 
2231, a report
of fiscal year funds used to pay for services 
23(other than medical care)
provided in any prior fiscal year. 
24This report shall document by program or
service category those 
25expenditures from the most recently completed fiscal
year used 
26to pay for services provided in prior fiscal years.

 
 
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1 (g) In addition, each annual report required to be 
2submitted by the
Department of Healthcare and Family Services 
3under subsection (e) shall include the following
information 
4with respect to the State's Medicaid program:


5  (1) Explanations of the exact causes of the variance 
6 between the previous
year's estimated and actual 
7 liabilities.


8  (2) Factors affecting the Department of Healthcare and 
9 Family Services' liabilities,
including but not limited to 
10 numbers of aid recipients, levels of medical
service 
11 utilization by aid recipients, and inflation in the cost of 
12 medical
services.


13  (3) The results of the Department's efforts to combat 
14 fraud and abuse.

15 (h) As provided in Section 4 of the General Assembly 
16Compensation Act,
any utility bill for service provided to a 
17General Assembly
member's district office for a period 
18including portions of 2 consecutive
fiscal years may be paid 
19from funds appropriated for such expenditure in
either fiscal 
20year.

21 (i) An agency which administers a fund classified by the 
22Comptroller as an
internal service fund may issue rules for:


23  (1) billing user agencies in advance for payments or 
24 authorized inter-fund transfers
based on estimated charges 
25 for goods or services;


26  (2) issuing credits, refunding through inter-fund 
 
 
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1 transfers, or reducing future inter-fund transfers
during

2 the subsequent fiscal year for all user agency payments or 
3 authorized inter-fund transfers received during the
prior 
4 fiscal year which were in excess of the final amounts owed 
5 by the user
agency for that period; and


6  (3) issuing catch-up billings to user agencies
during 
7 the subsequent fiscal year for amounts remaining due when 
8 payments or authorized inter-fund transfers
received from 
9 the user agency during the prior fiscal year were less than 
10 the
total amount owed for that period.

11User agencies are authorized to reimburse internal service 
12funds for catch-up
billings by vouchers drawn against their 
13respective appropriations for the
fiscal year in which the 
14catch-up billing was issued or by increasing an authorized 
15inter-fund transfer during the current fiscal year. For the 
16purposes of this Act, "inter-fund transfers" means transfers 
17without the use of the voucher-warrant process, as authorized 
18by Section 9.01 of the State Comptroller Act.

19 (i-1) Beginning on July 1, 2021, all outstanding 
20liabilities, not payable during the 4-month lapse period as 
21described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and 
22(c) of this Section, that are made from appropriations for that 
23purpose for any fiscal year, without regard to the fact that 
24the services being compensated for by those payments may have 
25been rendered in a prior fiscal year, are limited to only those 
26claims that have been incurred but for which a proper bill or 
 
 
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1invoice as defined by the State Prompt Payment Act has not been 
2received by September 30th following the end of the fiscal year 
3in which the service was rendered. 
4 (j) Notwithstanding any other provision of this Act, the 
5aggregate amount of payments to be made without regard for 
6fiscal year limitations as contained in subsections (b-1), 
7(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and 
8determined by using Generally Accepted Accounting Principles, 
9shall not exceed the following amounts: 
10  (1) $6,000,000,000 for outstanding liabilities related 
11 to fiscal year 2012; 
12  (2) $5,300,000,000 for outstanding liabilities related 
13 to fiscal year 2013; 
14  (3) $4,600,000,000 for outstanding liabilities related 
15 to fiscal year 2014; 
16  (4) $4,000,000,000 for outstanding liabilities related 
17 to fiscal year 2015; 
18  (5) $3,300,000,000 for outstanding liabilities related 
19 to fiscal year 2016; 
20  (6) $2,600,000,000 for outstanding liabilities related 
21 to fiscal year 2017; 
22  (7) $2,000,000,000 for outstanding liabilities related 
23 to fiscal year 2018; 
24  (8) $1,300,000,000 for outstanding liabilities related 
25 to fiscal year 2019; 
26  (9) $600,000,000 for outstanding liabilities related 
 
 
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1 to fiscal year 2020; and 
2  (10) $0 for outstanding liabilities related to fiscal 
3 year 2021 and fiscal years thereafter. 
4 (k) Department of Healthcare and Family Services Medical 
5Assistance Payments. 
6  (1) Definition of Medical Assistance. 
7   For purposes of this subsection, the term "Medical 
8 Assistance" shall include, but not necessarily be 
9 limited to, medical programs and services authorized 
10 under Titles XIX and XXI of the Social Security Act, 
11 the Illinois Public Aid Code, the Children's Health 
12 Insurance Program Act, the Covering ALL KIDS Health 
13 Insurance Act, the Long Term Acute Care Hospital 
14 Quality Improvement Transfer Program Act, and medical 
15 care to or on behalf of persons suffering from chronic 
16 renal disease, persons suffering from hemophilia, and 
17 victims of sexual assault. 
18  (2) Limitations on Medical Assistance payments that 
19 may be paid from future fiscal year appropriations. 
20   (A) The maximum amounts of annual unpaid Medical 
21 Assistance bills received and recorded by the 
22 Department of Healthcare and Family Services on or 
23 before June 30th of a particular fiscal year 
24 attributable in aggregate to the General Revenue Fund, 
25 Healthcare Provider Relief Fund, Tobacco Settlement 
26 Recovery Fund, Long-Term Care Provider Fund, and the 
 
 
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1 Drug Rebate Fund that may be paid in total by the 
2 Department from future fiscal year Medical Assistance 
3 appropriations to those funds are:
$700,000,000 for 
4 fiscal year 2013 and $100,000,000 for fiscal year 2014 
5 and each fiscal year thereafter. 
6   (B) Bills for Medical Assistance services rendered 
7 in a particular fiscal year, but received and recorded 
8 by the Department of Healthcare and Family Services 
9 after June 30th of that fiscal year, may be paid from 
10 either appropriations for that fiscal year or future 
11 fiscal year appropriations for Medical Assistance. 
12 Such payments shall not be subject to the requirements 
13 of subparagraph (A). 
14   (C) Medical Assistance bills received by the 
15 Department of Healthcare and Family Services in a 
16 particular fiscal year, but subject to payment amount 
17 adjustments in a future fiscal year may be paid from a 
18 future fiscal year's appropriation for Medical 
19 Assistance. Such payments shall not be subject to the 
20 requirements of subparagraph (A). 
21   (D) Medical Assistance payments made by the 
22 Department of Healthcare and Family Services from 
23 funds other than those specifically referenced in 
24 subparagraph (A) may be made from appropriations for 
25 those purposes for any fiscal year without regard to 
26 the fact that the Medical Assistance services being 
 
 
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1 compensated for by such payment may have been rendered 
2 in a prior fiscal year. Such payments shall not be 
3 subject to the requirements of subparagraph (A). 
4  (3) Extended lapse period for Department of Healthcare 
5 and Family Services Medical Assistance payments. 
6 Notwithstanding any other State law to the contrary, 
7 outstanding Department of Healthcare and Family Services 
8 Medical Assistance liabilities, as of June 30th, payable 
9 from appropriations which have otherwise expired, may be 
10 paid out of the expiring appropriations during the 6-month 
11 period ending at the close of business on December 31st. 
12 (l) The changes to this Section made by Public Act 97-691 
13shall be effective for payment of Medical Assistance bills 
14incurred in fiscal year 2013 and future fiscal years. The 
15changes to this Section made by Public Act 97-691 shall not be 
16applied to Medical Assistance bills incurred in fiscal year 
172012 or prior fiscal years. 
18 (m) The Comptroller must issue payments against 
19outstanding liabilities that were received prior to the lapse 
20period deadlines set forth in this Section as soon thereafter 
21as practical, but no payment may be issued after the 4 months 
22following the lapse period deadline without the signed 
23authorization of the Comptroller and the Governor. 
24(Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11; 
2597-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff. 
268-10-12; 98-8, eff. 5-3-13; 98-24, eff. 6-19-13; 98-215, eff. 
 
 
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18-9-13; 98-463, eff. 8-16-13; 98-756, eff. 7-16-14.)


2
ARTICLE 55.  FACILITY PAYMENT


3 Section 55-5. The Specialized Mental Health Rehabilitation 
4Act of 2013 is amended by adding Section 5-103 as follows:

5 (210 ILCS 49/5-103 new)
6 Sec. 5-103. Medicaid rates. Notwithstanding any provision 
7of law to the contrary, the Medicaid rates for Specialized 
8Mental Health Rehabilitation Facilities effective on July 1, 
92017 must be equal to the rates in effect for Specialized 
10Mental Health Rehabilitation Facilities on June 30, 2017, 
11increased by 2.8%.

12
ARTICLE 60.  TOURISM FUNDS


13 Section 60-5. The Department of Commerce and Economic 
14Opportunity Law of the
Civil Administrative Code of Illinois is 
15amended by changing Section 605-710 as follows:




16 (20 ILCS 605/605-710)



17 Sec. 605-710. Regional tourism development organizations. 

18 (a) The Department may, subject to appropriation, provide

19grants from the Tourism Promotion Fund for the administrative

20costs of not-for-profit regional tourism development 
 
 
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1organizations that assist
the Department in developing tourism 
2throughout a multi-county geographical
area designated by the 
3Department. Regional tourism development organizations

4receiving funds under this Section may be required by the 
5Department to submit
to audits of contracts awarded by the 
6Department to determine whether the
regional tourism 
7development organization has performed all contractual

8obligations under those contracts.

9 Every employee of a regional tourism development 
10organization receiving funds
under this Section shall disclose 
11to the organization's governing board and to
the Department any 
12economic interest that employee may have in any entity with

13which the regional tourism development organization has 
14contracted or to which
the regional tourism development 
15organization has granted funds.

16 (b) The Department, from moneys transferred from the 
17General Revenue Fund
to the Tourism Promotion Fund and 
18appropriated from the Tourism Promotion
Fund, shall first 
19provide funding of $5,000,000 annually to a governmental
entity 
20with at least 2,000,000 square feet of exhibition space that 
21has as
part of its duties the promotion of cultural, scientific 
22and trade exhibits
and events within a county with a population 
23of more than 3,000,000, to be
used for any of the governmental 
24entity's general corporate purposes.

25(Source: P.A. 92-11, eff. 6-11-01; 92-38, eff. 6-28-01; 92-651, 
26eff.
7-11-02.)


 
 
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1 Section 60-10. The Illinois Promotion Act is amended by 
2changing Sections 4a, 5, and 8 as follows:




3 (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)



4 Sec. 4a. Funds. 

5 (1) All moneys deposited in the Tourism Promotion Fund 
6pursuant to this
subsection are allocated to the Department for 
7utilization, as
appropriated, in the performance of its powers 
8under Section 4; except that during fiscal year 2013, the 
9Department shall reserve $9,800,000 of the total funds 
10available for appropriation in the Tourism Promotion Fund for 
11appropriation to the Historic Preservation Agency for the 
12operation of the Abraham Lincoln Presidential Library and 
13Museum and State historic sites.

14 As soon as possible after the first day of each month, 
15beginning July 1,
1997 and ending on the effective date of this 
16amendatory Act of the 100th General Assembly, upon 
17certification of the Department of Revenue, the Comptroller 
18shall
order transferred and the Treasurer shall transfer from 
19the General Revenue
Fund to the Tourism Promotion Fund an 
20amount equal to 13% of the net
revenue realized from the Hotel 
21Operators' Occupation Tax Act plus an amount
equal to 13% of 
22the net revenue realized from any tax imposed under
Section

234.05 of the Chicago World's Fair-1992 Authority Act during the 
24preceding month.
"Net revenue realized for a month" means the 
 
 
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1revenue collected by the State
under that Act during the 
2previous month less the amount paid out during that
same month 
3as refunds to taxpayers for overpayment of liability under that

4Act.

5 (1.1) (Blank).

6 (2) As soon as possible after the first day of each month,

7beginning July 1,
1997 and ending on the effective date of this 
8amendatory Act of the 100th General Assembly, upon 
9certification of the Department of Revenue, the Comptroller 
10shall
order transferred and the Treasurer shall transfer from 
11the General Revenue
Fund to the Tourism
Promotion Fund an 
12amount equal to 8% of the net revenue realized from the Hotel

13Operators' Occupation Tax plus an amount equal to 8% of the net 
14revenue
realized from any tax imposed under Section 4.05 of the 
15Chicago World's
Fair-1992 Authority Act during the preceding 
16month. "Net revenue realized for
a
month" means the revenue 
17collected by the State under that Act during the
previous month 
18less the amount paid out during that same month as refunds to

19taxpayers for overpayment of liability under that Act.

20 All monies deposited in the Tourism Promotion Fund under 
21this
subsection (2) shall be used solely as provided in this 
22subsection to
advertise and promote tourism throughout 
23Illinois. Appropriations of monies
deposited in the Tourism 
24Promotion Fund pursuant to this subsection (2)
shall be used 
25solely for advertising to promote tourism, including but not

26limited to advertising production and direct advertisement 
 
 
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1costs, but shall
not be used to employ any additional staff, 
2finance any individual event,
or lease, rent or purchase any 
3physical facilities. The Department shall
coordinate its 
4advertising under this subsection (2) with other public and

5private entities in the State engaged in similar promotion 
6activities.
Print or electronic media production made pursuant 
7to this subsection (2)
for advertising promotion shall not 
8contain or include the physical
appearance of or reference to 
9the name or position of any public officer.
"Public officer" 
10means a person who is elected to office pursuant to
statute, or 
11who is appointed to an office which is established, and the

12qualifications and duties of which are prescribed, by statute, 
13to discharge
a public duty for the State or any of its 
14political subdivisions.
15 (3) Notwithstanding anything in this Section to the 
16contrary, amounts transferred from the General Revenue Fund to 
17the Tourism Promotion Fund pursuant to this Section shall not 
18exceed $26,300,000 in State fiscal year 2012. 

19 (4) As soon as possible after the first day of each month, 
20beginning July 1, 2017, if the amount of revenue deposited into 
21the Tourism Promotion Fund under subsection (c) of Section 6 of 
22the Hotel Operators' Occupation Tax Act is less than 21% of the 
23net revenue realized from the Hotel Operators' Occupation Tax 
24during the preceding month, then, upon certification of the 
25Department of Revenue, the State Comptroller shall direct and 
26the State Treasurer shall transfer from the General Revenue 
 
 
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1Fund to the Tourism Promotion Fund an amount equal to the 
2difference between 21% of the net revenue realized from the 
3Hotel Operators' Occupation Tax during the preceding month and 
4the amount of revenue deposited into the Tourism Promotion Fund 
5under subsection (c) of Section 6 of the Hotel Operators' 
6Occupation Tax Act.
7(Source: P.A. 97-641, eff. 12-19-11; 97-732, eff. 6-30-12.)





8 (20 ILCS 665/5) (from Ch. 127, par. 200-25)



9 Sec. 5. Marketing and private sector programs. 

10 (a) The Department is authorized to make grants, subject to

11appropriation, from
funds transferred into the Tourism

12Promotion Fund under subsection (1) of Section 4a
to counties,

13municipalities, not-for-profit organizations, and local 
14promotion groups
and
to assist such counties,
municipalities 
15and local promotion groups in the promotion of tourism

16attractions and tourism events.
The Department, after review of 
17the application and if satisfied
that the program and proposed 
18expenditures of the applicant appear to
be in accord with the 
19purposes of this Act, must grant to the
applicant an amount not 
20to exceed 60% of the proposed expenditures.

21 (b) The Department may make grants, subject to 
22appropriation, from
funds transferred into the Tourism 
23Promotion Fund under subsection (1)
of Section 4a to counties, 
24municipalities, not-for-profit
organizations, local promotion 
25groups, and for-profit businesses to
assist in attracting and 
 
 
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1hosting tourism events matched with funds from
sources in the 
2private sector. The Department, after review of the
application 
3and if satisfied that the program and proposed
expenditures of 
4the applicant appear to be in accord with the purposes
of this 
5Act, must grant to the applicant an amount not to exceed
50% of 
6the proposed expenditures.

7 Before any such grant may be made the county, municipality, 
8not-for-profit
organization, local
promotion group, or 
9for-profit business must make application to the
Department for 
10such grant, setting forth the studies, surveys and

11investigations proposed to be made and other activities

12proposed to be undertaken. The application shall further state, 
13under oath
or affirmation, with evidence thereof satisfactory 
14to the Department, the
amount of funds held by, committed to or 
15subscribed to, and proposed to be
expended by, the applicant 
16for the purposes herein described and the amount
of the grant 
17for which application is made.

18(Source: P.A. 92-38, eff. 6-28-01.)





19 (20 ILCS 665/8) (from Ch. 127, par. 200-28)



20 Sec. 8. Allocation of appropriations. 

21 (1) Amounts transferred under subsection (1) of Section 4a 
22that are
appropriated from the Tourism Promotion Fund to the

23Department for the purpose of making grants under Sections 5 
24and 6 of this Act
shall be allocated by the Department as 
25follows:


 
 
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1  (a) 62.5% to local promotion groups, municipalities, 
2 and counties not
wholly or partially within any county of 
3 more than 1 million population;


4  (b) 37.5% to local promotion groups, municipalities, 
5 and counties wholly
or partially within any county of more 
6 than 1 million population.

7 However, if sufficient local funds cannot be raised to 
8match the
allocation made under either paragraph (a) or (b) of 
9this subsection, such
appropriations may be reallocated, in 
10whole or in part, to any applicant or
applicants able to 
11qualify for a grant or may be used by the Department to
promote 
12the tourist attractions of the State of Illinois as a whole.

13 (2) Amounts transferred under subsection (1) of Section 4a

14that are
appropriated from the Tourism Promotion Fund to the 
15Department for the purpose
of making grants under Sections 5 
16and 6 of this Act to match funds from the
private sector may be 
17used by the
Department in any county of this State.

18(Source: P.A. 90-26, eff. 7-1-97.)


19 Section 60-20. The Hotel Operators' Occupation Tax Act is 
20amended by changing Section 6 as follows:




21 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)



22 Sec. 6. Filing of returns and distribution of proceeds. 
23 Except as provided hereinafter in this Section, on or 
24before
the last day of each calendar month, every person 
 
 
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1engaged in the
business of renting, leasing or letting rooms in 
2a hotel in this State
during the preceding calendar month shall 
3file a return with the
Department, stating:


4  1. The name of the operator;


5  2. His residence address and the address of his 
6 principal place of
business and the address of the 
7 principal place of business (if that is
a different 
8 address) from which he engages in the business of renting,

9 leasing or letting rooms in a hotel in this State;


10  3. Total amount of rental receipts received by him 
11 during the
preceding calendar month from renting, leasing 
12 or letting rooms during
such preceding calendar month;


13  4. Total amount of rental receipts received by him 
14 during the
preceding calendar month from renting, leasing 
15 or letting rooms to
permanent residents during such 
16 preceding calendar month;


17  5. Total amount of other exclusions from gross rental 
18 receipts
allowed by this Act;


19  6. Gross rental receipts which were received by him 
20 during the
preceding calendar month and upon the basis of 
21 which the tax is imposed;


22  7. The amount of tax due;


23  8. Such other reasonable information as the Department 
24 may require.

25 If the operator's average monthly tax liability to the 
26Department
does not exceed $200, the Department may authorize 
 
 
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1his returns to be
filed on a quarter annual basis, with the 
2return for January, February
and March of a given year being 
3due by April 30 of such year; with the
return for April, May 
4and June of a given year being due by July 31 of
such year; with 
5the return for July, August and September of a given
year being 
6due by October 31 of such year, and with the return for

7October, November and December of a given year being due by 
8January 31
of the following year.

9 If the operator's average monthly tax liability to the 
10Department
does not exceed $50, the Department may authorize 
11his returns to be
filed on an annual basis, with the return for 
12a given year being due by
January 31 of the following year.

13 Such quarter annual and annual returns, as to form and 
14substance,
shall be subject to the same requirements as monthly 
15returns.

16 Notwithstanding any other provision in this Act concerning 
17the time
within which an operator may file his return, in the 
18case of any
operator who ceases to engage in a kind of business 
19which makes him
responsible for filing returns under this Act, 
20such operator shall file
a final return under this Act with the 
21Department not more than 1 month
after discontinuing such 
22business.

23 Where the same person has more than 1 business registered 
24with the
Department under separate registrations under this 
25Act, such person
shall not file each return that is due as a 
26single return covering all
such registered businesses, but 
 
 
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1shall file separate returns for each
such registered business.

2 In his return, the operator shall determine the value of 
3any
consideration other than money received by him in 
4connection with the
renting, leasing or letting of rooms in the 
5course of his business and
he shall include such value in his 
6return. Such determination shall be
subject to review and 
7revision by the Department in the manner
hereinafter provided 
8for the correction of returns.

9 Where the operator is a corporation, the return filed on 
10behalf of
such corporation shall be signed by the president, 
11vice-president,
secretary or treasurer or by the properly 
12accredited agent of such
corporation.

13 The person filing the return herein provided for shall, at 
14the time of
filing such return, pay to the Department the 
15amount of tax herein imposed.
The operator filing the return 
16under this Section shall, at the time of
filing such return, 
17pay to the Department the amount of tax imposed by this
Act 
18less a discount of 2.1% or $25 per calendar year, whichever is 
19greater,
which is allowed to reimburse the operator for the 
20expenses incurred in
keeping records, preparing and filing 
21returns, remitting the tax and
supplying data to the Department 
22on request.

23 There shall be deposited in the Build Illinois Fund in the 
24State
Treasury for each State fiscal year 40% of the amount of 
25total
net proceeds from the tax imposed by subsection (a) of 
26Section 3.
Of the remaining 60%, $5,000,000 shall be deposited 
 
 
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1in the Illinois
Sports Facilities Fund and credited to the 
2Subsidy Account each fiscal
year by making monthly deposits in 
3the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in 
4such deposits for prior months, and an
additional $8,000,000 
5shall be deposited in the Illinois Sports Facilities
Fund and 
6credited to the Advance Account each fiscal year by making 
7monthly
deposits in the amount of 1/8 of $8,000,000 plus any 
8cumulative deficiencies
in such deposits for prior months; 
9provided, that for fiscal years ending
after June 30, 2001, the 
10amount to be so deposited into the Illinois
Sports Facilities 
11Fund and credited to the Advance Account each fiscal year
shall 
12be increased from $8,000,000 to the then applicable Advance 
13Amount and
the required monthly deposits beginning with July 
142001 shall be in the amount
of 1/8 of the then applicable 
15Advance Amount plus any cumulative deficiencies
in those 
16deposits for prior months. (The deposits of the additional 
17$8,000,000
or the then applicable Advance Amount, as 
18applicable,
during each fiscal year shall be treated as 
19advances
of funds to the Illinois Sports Facilities Authority 
20for its corporate
purposes to the extent paid to the Authority 
21or its trustee and shall be
repaid into the General Revenue 
22Fund in the State Treasury by the State
Treasurer on behalf of 
23the Authority pursuant to Section 19 of the Illinois
Sports 
24Facilities Authority Act, as amended. If in any fiscal year the 
25full
amount of the then applicable Advance Amount
is not repaid 
26into the General Revenue Fund, then the deficiency shall be 
 
 
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1paid
from the amount in the Local Government Distributive Fund 
2that would otherwise
be allocated to the City of Chicago under 
3the State Revenue Sharing Act.)

4 For purposes of the foregoing paragraph, the term "Advance 
5Amount"
means, for fiscal year 2002, $22,179,000, and for 
6subsequent fiscal years
through fiscal year 2032, 105.615% of 
7the Advance Amount for the immediately
preceding fiscal year, 
8rounded up to the nearest $1,000.

9 Of the remaining 60% of the amount of total net proceeds 
10prior to August 1, 2011 from the tax
imposed by subsection (a) 
11of Section 3 after all required deposits in the
Illinois Sports 
12Facilities Fund, the amount equal to 8% of the net revenue

13realized from this Act plus an amount equal to
8% of the net 
14revenue realized from any tax imposed under Section 4.05 of the

15Chicago World's Fair-1992 Authority Act during the preceding 
16month shall be
deposited in the Local Tourism Fund each month 
17for purposes authorized by
Section 605-705 of the Department of 
18Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of 
19the remaining 60% of the amount of total net proceeds beginning 
20on August 1, 2011 from the tax imposed by subsection (a) of 
21Section 3 after all required deposits in the Illinois Sports 
22Facilities Fund, an amount equal to 8% of the net revenue 
23realized from this Act plus an amount equal to 8% of the net 
24revenue realized from any tax imposed under Section 4.05 of the 
25Chicago World's Fair-1992 Authority Act during the preceding 
26month shall be deposited as follows: 18% of such amount shall 
 
 
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1be deposited into the Chicago Travel Industry Promotion Fund 
2for the purposes described in subsection (n) of Section 5 of 
3the Metropolitan Pier and Exposition Authority Act and the 
4remaining 82% of such amount shall be deposited into the Local 
5Tourism Fund each month for purposes authorized by Section 
6605-705 of the Department of Commerce and Economic Opportunity 
7Law. Beginning on August 1, 1999 and ending on July 31, 2011, 
8an amount equal to 4.5% of the net revenue
realized from the 
9Hotel Operators' Occupation Tax Act during the preceding
month 
10shall be deposited into the International Tourism Fund for the 
11purposes
authorized in Section 605-707 of the Department of 
12Commerce
and Economic Opportunity Law. Beginning on August 1, 
132011, an amount equal to 4.5% of the net revenue realized from 
14this Act during the preceding month shall be deposited as 
15follows: 55% of such amount shall be deposited into the Chicago 
16Travel Industry Promotion Fund for the purposes described in 
17subsection (n) of Section 5 of the Metropolitan Pier and 
18Exposition Authority Act and the remaining 45% of such amount 
19deposited into the International Tourism Fund for the purposes 
20authorized in Section 605-707 of the Department of Commerce and 
21Economic Opportunity Law. "Net
revenue realized for a month" 
22means the revenue collected by the State under
that Act during 
23the previous month less the amount paid out during that same

24month as refunds to taxpayers for overpayment of liability 
25under that Act.

26 After making all these deposits, all other proceeds of the 
 
 
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1tax imposed under
subsection (a) of Section 3 shall be 
2deposited in the Tourism Promotion General Revenue Fund in
the 
3State Treasury. All moneys received by the Department from the 
4additional
tax imposed under subsection (b) of Section 3 shall 
5be deposited into the Build
Illinois Fund in the State 
6Treasury.

7 The Department may, upon separate written notice to a 
8taxpayer, require
the taxpayer to prepare and file with the 
9Department on a form prescribed
by the Department within not 
10less than 60 days after receipt of the notice
an annual 
11information return for the tax year specified in the notice.

12Such annual return to the Department shall include a statement 
13of gross
receipts as shown by the operator's last State income 
14tax return. If the
total receipts of the business as reported 
15in the State income tax return
do not agree with the gross 
16receipts reported to the Department for the
same period, the 
17operator shall attach to his annual information return a

18schedule showing a reconciliation of the 2 amounts and the 
19reasons for the
difference. The operator's annual information 
20return to the Department
shall also disclose pay roll 
21information of the operator's business during
the year covered 
22by such return and any additional reasonable information
which 
23the Department deems would be helpful in determining the 
24accuracy of
the monthly, quarterly or annual tax returns by 
25such operator as
hereinbefore provided for in this Section.

26 If the annual information return required by this Section 
 
 
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1is not filed
when and as required the taxpayer shall be liable 
2for a penalty in an
amount determined in accordance with 
3Section 3-4 of the Uniform Penalty and
Interest Act until such 
4return is filed as required, the penalty to be
assessed and 
5collected in the same manner as any other penalty provided
for 
6in this Act.

7 The chief executive officer, proprietor, owner or highest 
8ranking manager
shall sign the annual return to certify the 
9accuracy of the information
contained therein. Any person who 
10willfully signs the annual return containing
false or 
11inaccurate information shall be guilty of perjury and punished

12accordingly. The annual return form prescribed by the 
13Department shall
include a warning that the person signing the 
14return may be liable for perjury.

15 The foregoing portion of this Section concerning the filing 
16of an annual
information return shall not apply to an operator 
17who is not required to
file an income tax return with the 
18United States Government.

19(Source: P.A. 97-617, eff. 10-26-11.)


20
ARTICLE 65.  PUBLIC CONTRACTS


21 Section 65-5. The Illinois Procurement Code is amended by 
22changing Sections 20-60, 25-45, and 40-25 as follows:

23 (30 ILCS 500/20-60)
 
 
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1 Sec. 20-60. Duration of contracts. 
2 (a) Maximum duration. A contract, other than a contract 
3entered into pursuant to the State University Certificates of 
4Participation Act, may be entered into for
any period of time 
5deemed
to be in the best interests of the State but not

6exceeding 10 years inclusive, beginning January 1, 2010, of 
7proposed contract renewals. The length of
a lease for real 
8property or capital improvements shall be in
accordance with 
9the provisions of
Section 40-25. The length of energy 
10conservation program contracts or energy savings contracts or 
11leases shall be in accordance with the provisions of Section 
1225-45. A contract for bond or mortgage insurance awarded by the 
13Illinois Housing Development Authority, however, may be 
14entered into for any period of time less than or equal to the 
15maximum period of time that the subject bond or mortgage may 
16remain outstanding.

17 (b) Subject to appropriation. All contracts made or entered

18into shall recite that they are
subject to termination and 
19cancellation in any year for which the
General Assembly fails 
20to make
an appropriation to make payments under the terms of 
21the contract.
22 (c) The chief procurement officer shall file a proposed 
23extension or renewal of a contract with the Procurement Policy 
24Board prior to entering into any extension or renewal if the 
25cost associated with the extension or renewal exceeds $249,999. 
26The Procurement Policy Board may object to the proposed 
 
 
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1extension or renewal within 30 calendar days and require a 
2hearing before the Board prior to entering into the extension 
3or renewal. If the Procurement Policy Board does not object 
4within 30 calendar days or takes affirmative action to 
5recommend the extension or renewal, the chief procurement 
6officer may enter into the extension or renewal of a contract. 
7This subsection does not apply to any emergency procurement, 
8any procurement under Article 40, or any procurement exempted 
9by Section 1-10(b) of this Code. If any State agency contract 
10is paid for in whole or in part with federal-aid funds, grants, 
11or loans and the provisions of this subsection would result in 
12the loss of those federal-aid funds, grants, or loans, then the 
13contract is exempt from the provisions of this subsection in 
14order to remain eligible for those federal-aid funds, grants, 
15or loans, and the State agency shall file notice of this 
16exemption with the Procurement Policy Board prior to entering 
17into the proposed extension or renewal. Nothing in this 
18subsection permits a chief procurement officer to enter into an 
19extension or renewal in violation of subsection (a). By August 
201 each year, the Procurement Policy Board shall file a report 
21with the General Assembly identifying for the previous fiscal 
22year (i) the proposed extensions or renewals that were filed 
23with the Board and whether the Board objected and (ii) the 
24contracts exempt from this subsection. 
25(Source: P.A. 95-344, eff. 8-21-07; 96-15, eff. 6-22-09; 
2696-795, eff. 7-1-10 (see Section 5 of P.A. 96-793 for the 
 
 
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1effective date of changes made by P.A. 96-795); 96-920, eff. 
27-1-10; 96-1478, eff. 8-23-10.)




3 (30 ILCS 500/25-45)



4 Sec. 25-45. Energy conservation program contracts; energy 
5savings contracts or leases. 
6 (a) For the purposes of this Section, an "energy savings 
7contract or lease" means a contract or lease for an 
8improvement, repair, alteration, betterment, equipment, 
9fixture, or furnishing that is designed to reduce energy 
10consumption or operating costs, and that includes an agreement 
11that payments, except obligations on termination of the 
12contract or lease before its expiration, shall be made over 
13time and that savings are guaranteed to the extent practicable 
14to pay for the cost of the improvement, repair, alteration, 
15betterment, equipment, fixture, or furnishing. 
16 (b) State
purchasing officers may enter into
energy 
17conservation program contracts or energy savings contracts or 
18leases that provide for utility
cost savings. Notwithstanding 
19any other law to the contrary, energy savings contracts or 
20leases may include an alternative financing or lease to 
21purchase option.
22 (c) Energy conservation program contracts or energy 
23savings contracts and leases may entered into for a period of 
24time deemed to be in the best interest of the State but not 
25exceeding 15 years inclusive of proposed contract or lease 
 
 
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1renewals.
2 (d) The chief procurement officer shall
promulgate and 
3adopt rules for the implementation of this Section.

4(Source: P.A. 90-572, eff. date - See Sec. 99-5.)




5 (30 ILCS 500/40-25)


6 Sec. 40-25. Length of leases. 

7 (a) Maximum term. Leases shall be for a term not to exceed

810 years inclusive, beginning January, 1, 2010, of proposed 
9contract renewals and shall include
a termination option in 
10favor of the State after 5 years. The length of energy 
11conservation program contracts or energy savings contracts or 
12leases shall be in accordance with the provisions of Section 
1325-45. 

14 (b) Renewal. Leases may include a renewal option. An
option 
15to renew may be
exercised only when a State purchasing officer 
16determines in
writing that renewal is in the best
interest of 
17the State and notice of the exercise of the option is published 
18in
the appropriate volume of the Procurement Bulletin at least 
1960 calendar days prior to
the exercise of the option.

20 (c) Subject to appropriation. All leases shall recite that

21they are subject to termination
and cancellation in any year 
22for which the General Assembly fails
to make an appropriation 
23to
make payments under the terms of the lease.

24 (d) Holdover. Beginning January 1, 2010, no lease may 
25continue on a month-to-month or other holdover basis for a 
 
 
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1total of more than 6 months. Beginning July 1, 2010, the 
2Comptroller shall withhold payment of leases beyond this 
3holdover period. 
4(Source: P.A. 98-1076, eff. 1-1-15.)


5 Section 65-10. The Illinois Municipal Code is amended by 
6adding Division 13 to Article 8 as follows:

7 (65 ILCS 5/Art. 8 Div. 13 heading new)
8
DIVISION 13.  ASSIGNMENT OF RECEIPTS


9 (65 ILCS 5/8-13-5 new)
10 Sec. 8-13-5. Definitions. As used in this Article:
11 "Assignment agreement" means an agreement between a 
12transferring unit and an issuing entity for the conveyance of 
13all or part of any revenues or taxes received by the 
14transferring unit from a State entity.
15 "Conveyance" means an assignment, sale, transfer, or other 
16conveyance.
17 "Deposit account" means a designated escrow account 
18established by an issuing entity at a trust company or bank 
19having trust powers for the deposit of transferred receipts 
20under an assignment agreement.
21 "Issuing entity" means (i) a corporation, trust or other 
22entity that has been established for the limited purpose of 
23issuing obligations for the benefit of a transferring unit, or 
 
 
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1(ii) a bank or trust company in its capacity as trustee for 
2obligations issued by such bank or trust company for the 
3benefit of a transferring unit.
4 "State entity" means the State Comptroller, the State 
5Treasurer, or the Illinois Department of Revenue.
6 "Transferred receipts" means all or part of any revenues or 
7taxes received from a State entity that have been conveyed by a 
8transferring unit under an assignment agreement.
9 "Transferring unit" means a home rule municipality located 
10in the State.

11 (65 ILCS 5/8-13-10 new)
12 Sec. 8-13-10. Assignment of receipts.
13 (a) Any transferring unit which receives revenues or taxes 
14from a State entity may (to the extent not prohibited by any 
15applicable statute, regulation, rule, or agreement governing 
16the use of such revenues or taxes) authorize, by ordinance, the 
17conveyance of all or any portion of such revenues or taxes to 
18an issuing entity. Any conveyance of transferred receipts 
19shall: (i) be made pursuant to an assignment agreement in 
20exchange for the net proceeds of obligations issued by the 
21issuing entity for the benefit of the transferring unit and 
22shall, for all purposes, constitute an absolute conveyance of 
23all right, title, and interest therein; (ii) not be deemed a 
24pledge or other security interest for any borrowing by the 
25transferring unit; (iii) be valid, binding, and enforceable in 
 
 
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1accordance with the terms thereof and of any related 
2instrument, agreement, or other arrangement, including any 
3pledge, grant of security interest, or other encumbrance made 
4by the issuing entity to secure any obligations issued by the 
5issuing entity for the benefit of the transferring unit; and 
6(iv) not be subject to disavowal, disaffirmance, cancellation, 
7or avoidance by reason of insolvency of any party, lack of 
8consideration, or any other fact, occurrence, or State law or 
9rule. On and after the effective date of the conveyance of the 
10transferred receipts, the transferring unit shall have no 
11right, title or interest in or to the transferred receipts 
12conveyed and the transferred receipts so conveyed shall be the 
13property of the issuing entity to the extent necessary to pay 
14the obligations issued by the issuing entity for the benefit of 
15the transferring unit, and shall be received, held, and 
16disbursed by the issuing entity in a trust fund outside the 
17treasury of the transferring unit. An assignment agreement may 
18provide for the periodic reconveyance to the transferring unit 
19of amounts of transferred receipts remaining after the payment 
20of the obligations issued by the issuing entity for the benefit 
21of the transferring unit.
22 (b) In connection with any conveyance of transferred 
23receipts, the transferring unit is authorized to direct the 
24applicable State entity to deposit or cause to be deposited any 
25amount of such transferred receipts into a deposit account in 
26order to secure the obligations issued by the issuing entity 
 
 
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1for the benefit of the transferring unit. Where the 
2transferring unit states that such direction is irrevocable, 
3the direction shall be treated by the applicable State entity 
4as irrevocable with respect to the transferred receipts 
5described in such direction. Each State entity shall comply 
6with the terms of any such direction received from a 
7transferring unit and shall execute and deliver such 
8acknowledgments and agreements, including escrow and similar 
9agreements, as the transferring unit may require to effectuate 
10the deposit of transferred receipts in accordance with the 
11direction of the transferring unit.
12 (c) Not later than the date of issuance by an issuing 
13entity of any obligations secured by collections of transferred 
14receipts, a certified copy of the ordinance authorizing the 
15conveyance of the right to receive the transferred receipts, 
16together with executed copies of the applicable assignment 
17agreement and the agreement providing for the establishment of 
18the deposit account, shall be filed with the State entity 
19having custody of the transferred receipts.

20 (65 ILCS 5/8-13-11 new)
21 Sec. 8-13-11. Liens for obligations.
22 (a) As used in this Section, "statutory lien" has the 
23meaning given to that term under 11 U.S.C. 101(53) of the 
24federal Bankruptcy Code.
25 (b) Obligations issued by an issuing entity shall be 
 
 
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1secured by a statutory lien on the transferred receipts 
2received, or entitled to be received, by the issuing entity 
3that are designated as pledged for such obligations. The 
4statutory lien shall automatically attach from the time the 
5obligations are issued without further action or authorization 
6by the issuing entity or any other entity, person, governmental 
7authority, or officer. The statutory lien shall be valid and 
8binding from the time the obligations are executed and 
9delivered without any physical delivery thereof or further act 
10required, and shall be a first priority lien unless the 
11obligations, or documents authorizing the obligations or 
12providing a source of payment or security for those 
13obligations, shall otherwise provide.
14 The transferred receipts received or entitled to be 
15received shall be immediately subject to the statutory lien 
16from the time the obligations are issued, and the statutory 
17lien shall automatically attach to the transferred receipts 
18(whether received or entitled to be received by the issuing 
19entity) and be effective, binding, and enforceable against the 
20issuing entity, the transferring unit, the State entity, the 
21State of Illinois, and their agents, successors, and 
22transferees, and creditors, and all others asserting rights 
23therein or having claims of any kind in tort, contract, or 
24otherwise, irrespective of whether those parties have notice of 
25the lien and without the need for any physical delivery, 
26recordation, filing, or further act.
 
 
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1 The statutory lien imposed by this Section is automatically 
2released and discharged with respect to amounts of transferred 
3receipts reconveyed to the transferring unit pursuant to 
4Section 8-13-10 of this Code, effective upon such reconveyance. 
5 (c) The statutory lien provided in this Section is separate 
6from and shall not affect any special revenues lien or other 
7protection afforded to special revenue obligations under the 
8federal Bankruptcy Code.

9 (65 ILCS 5/8-13-15 new)
10 Sec. 8-13-15. Pledges and agreements of the State. The 
11State of Illinois pledges to and agrees with each transferring 
12unit and issuing entity that the State will not limit or alter 
13the rights and powers vested in the State entities by this 
14Article with respect to the disposition of transferred receipts 
15so as to impair the terms of any contract, including any 
16assignment agreement, made by the transferring unit with the 
17issuing entity or any contract executed by the issuing entity 
18in connection with the issuance of obligations by the issuing 
19entity for the benefit of the transferring unit until all 
20requirements with respect to the deposit by such State entity 
21of transferred receipts for the benefit of such issuing entity 
22have been fully met and discharged. In addition, the State 
23pledges to and agrees with each transferring unit and each 
24issuing entity that the State will not limit or alter the basis 
25on which the transferring unit's share or percentage of 
 
 
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1transferred receipts is derived, or the use of such funds, so 
2as to impair the terms of any such contract. Each transferring 
3unit and issuing entity is authorized to include these pledges 
4and agreements of the State in any contract executed and 
5delivered as described in this Article. In no way shall the 
6pledge and agreements of the State be interpreted to construe 
7the State as a guarantor of any debt or obligation subject to 
8an assignment agreement under this Division.

9 (65 ILCS 5/8-13-20 new)
10 Sec. 8-13-20. Home rule. A home rule unit may not enter 
11into assignment agreements in a manner inconsistent with the 
12provisions of this Article. This Section is a limitation under 
13subsection (i) of Section 6 of
Article VII of the Illinois 
14Constitution on the concurrent exercise by home rule units of

15powers and functions exercised by the State.

16
ARTICLE 70.  COMMUNITY CARE PROGRAM SERVICES TASK FORCE


17 Section 70-5. The Illinois Act on the Aging is amended by 
18adding Section 4.02g as follows:

19 (20 ILCS 105/4.02g new)
20 Sec. 4.02g. Community Care Program Services Task Force.
21 (a) The Director of Aging shall establish a Community Care 
22Program Services Task Force to review community care program 
 
 
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1services for seniors and strategies to reduce costs without 
2diminishing the level of care. The Task Force shall consist of 
3all of the following persons who must be appointed within 30 
4days after the effective date of this amendatory Act of the 
5100th General Assembly:
6  (1) the Director of Aging, or his or her designee, who 
7 shall serve as chairperson of the task force;
8  (2) one representative of the Department of Healthcare 
9 and Family Services appointed by the Director of Healthcare 
10 and Family Services;
11  (3) one representative of the Department of Human 
12 Services appointed by the Secretary of Human Services; 
13  (4) one individual representing Adult Day Care Centers 
14 appointed by the Director of Aging;
15  (5) one individual representing Care Coordination 
16 Units appointed by the Director of Aging;
17  (6) one individual representing Area Agencies on Aging 
18 appointed by the Director of Aging;
19  (7) one individual from a statewide organization that 
20 advocates for seniors appointed by the Director of Aging;
21  (8) one home and community-based care employee 
22 appointed by the Director of Aging;
23  (9) one individual from an organization that 
24 represents caregivers in the Community Care Program; 
25  (10) two members of the Senate appointed by the 
26 President of the Senate, one of whom shall serve as 
 
 
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1 co-chairperson;
2  (11) two members of the Senate appointed by the 
3 Minority Leader of the Senate, one of whom shall serve as 
4 co-chairperson;
5  (12) two members of the House of Representatives 
6 appointed by the Speaker of the House of Representatives, 
7 one of whom shall serve as co-chairperson;
8  (13) two members of the House of Representatives 
9 appointed by the Minority Leader of the House of 
10 Representatives, one of whom shall serve as 
11 co-chairperson; and
12  (14) two members appointed by the Governor.
13 (b) The Task Force shall:
14  (1) review the current services provided to seniors 
15 living in the community;
16  (2) review potential savings associated with 
17 alternative services to seniors;
18  (3) review effective care models for the growing senior 
19 population;
20  (4) review current federal Medicaid matching funds for 
21 services provided and ways to maximize federal support for 
22 the current services provided;
23  (5) make recommendations to contain costs and better 
24 tailor services to Community Care Program participants' 
25 specific needs;
26  (6) review different services available to keep 
 
 
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1 seniors out of nursing homes; and
2  (7) review best practices used in other states for 
3 maintaining seniors in home and community-based settings 
4 including providing services to non-Medicaid eligible 
5 seniors. 
6 (c) The Department on Aging shall provide administrative 
7support to the Task Force.
8 (d) Task Force members shall receive no compensation.
9 (e) The Task Force must hold at least 4 meetings and public 
10hearings as necessary.
11 (f) The Task Force shall report its findings and 
12recommendations to the Governor and General Assembly no later 
13than January 30, 2018, and, upon filing its report, the Task 
14Force is dissolved.
15 (g) This Section is repealed on March 1, 2018. 

16
ARTICLE 75.  CASH FLOW BORROWING AND BONDS


17 Section 75-5. The State Finance Act is amended by adding 
18Sections 5.878 and 5h.5 as follows:

19 (30 ILCS 105/5.878 new)
20 Sec. 5.878. The Income Tax Bond Fund.

21 (30 ILCS 105/5h.5 new)
22 Sec. 5h.5. Cash flow borrowing and general funds liquidity; 
 
 
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1Fiscal Year 2018.
2 (a) In order to meet cash flow deficits and to maintain 
3liquidity in general funds and the Health Insurance Reserve 
4Fund, on and after July 1, 2017 and through December 31, 2018, 
5the State Treasurer and the State Comptroller, in consultation 
6with the Governor's Office of Management and Budget, shall make 
7transfers to general funds and the Health Insurance Reserve 
8Fund, as directed by the State Comptroller, out of special 
9funds of the State, to the extent allowed by federal law.
10 No such transfer may reduce the cumulative balance of all 
11of the special funds of the State to an amount less than the 
12total debt service payable during the 12 months immediately 
13following the date of the transfer on any bonded indebtedness 
14of the State and any certificates issued under the Short Term 
15Borrowing Act. At no time shall the outstanding total transfers 
16made from the special funds of the State to general funds and 
17the Health Insurance Reserve Fund under this Section exceed 
18$1,200,000,000; once the amount of $1,200,000,000 has been 
19transferred from the special funds of the State to general 
20funds and the Health Insurance Reserve Fund, additional 
21transfers may be made from the special funds of the State to 
22general funds and the Health Insurance Reserve Fund under this 
23Section only to the extent that moneys have first been 
24re-transferred from general funds and the Health Insurance 
25Reserve Fund to those special funds of the State. 
26Notwithstanding any other provision of this Section, no such 
 
 
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1transfer may be made from any special fund that is exclusively 
2collected by or directly appropriated to any other 
3constitutional officer without the written approval of that 
4constitutional officer.
5 (b) If moneys have been transferred to general funds and 
6the Health Insurance Reserve Fund pursuant to subsection (a) of 
7this Section, this amendatory Act of the 100th General Assembly 
8shall constitute the continuing authority for and direction to 
9the State Treasurer and State Comptroller to reimburse the 
10funds of origin from general funds by transferring to the funds 
11of origin, at such times and in such amounts as directed by the 
12Comptroller when necessary to support appropriated 
13expenditures from the funds, an amount equal to that 
14transferred from them plus any interest that would have accrued 
15thereon had the transfer not occurred, except that any moneys 
16transferred pursuant to subsection (a) of this Section shall be 
17repaid to the fund of origin within 24 months after the date on 
18which they were borrowed. When any of the funds from which 
19moneys have been transferred pursuant to subsection (a) have 
20insufficient cash from which the State Comptroller may make 
21expenditures properly supported by appropriations from the 
22fund, then the State Treasurer and State Comptroller shall 
23transfer from general funds to the fund only such amount as is 
24immediately necessary to satisfy outstanding expenditure 
25obligations on a timely basis.
26 (c) On the first day of each quarterly period in each 
 
 
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1fiscal year, until such time as a report indicates that all 
2moneys borrowed and interest pursuant to this Section have been 
3repaid, the Comptroller shall provide to the President and the 
4Minority Leader of the Senate, the Speaker and the Minority 
5Leader of the House of Representatives, and the Commission on 
6Government Forecasting and Accountability a report on all 
7transfers made pursuant to this Section in the prior quarterly 
8period. The report must be provided in electronic format. The 
9report must include all of the following:
10  (1) the date each transfer was made;
11  (2) the amount of each transfer;
12  (3) in the case of a transfer from general funds to a 
13 fund of origin pursuant to subsection (b) of this Section, 
14 the amount of interest being paid to the fund of origin; 
15 and
16  (4) the end of day balance of the fund of origin, the 
17 general funds, and the Health Insurance Reserve Fund on the 
18 date the transfer was made.

19 Section 75-10. The General Obligation Bond Act is amended 
20by changing Sections 2, 2.5, 9, 11, 12, and 13 and by adding 
21Section 7.6 as follows:

22 (30 ILCS 330/2) (from Ch. 127, par. 652)
23 Sec. 2. Authorization for Bonds. The State of Illinois is 
24authorized to
issue, sell and provide for the retirement of 
 
 
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1General Obligation Bonds of
the State of Illinois for the 
2categories and specific purposes expressed in
Sections 2 
3through 8 of this Act, in the total amount of $55,917,925,743 
4$49,917,925,743.
5 The bonds authorized in this Section 2 and in Section 16 of 
6this Act are
herein called "Bonds".
7 Of the total amount of Bonds authorized in this Act, up to 
8$2,200,000,000
in aggregate original principal amount may be 
9issued and sold in accordance
with the Baccalaureate Savings 
10Act in the form of General Obligation
College Savings Bonds.
11 Of the total amount of Bonds authorized in this Act, up to 
12$300,000,000 in
aggregate original principal amount may be 
13issued and sold in accordance
with the Retirement Savings Act 
14in the form of General Obligation
Retirement Savings Bonds.
15 Of the total amount of Bonds authorized in this Act, the 
16additional
$10,000,000,000 authorized by Public Act 93-2, the 
17$3,466,000,000 authorized by Public Act 96-43, and the 
18$4,096,348,300 authorized by Public Act 96-1497 shall be used 
19solely as provided in Section 7.2.
20 Of the total amount of Bonds authorized in this Act, the 
21additional $6,000,000,000 authorized by this amendatory Act of 
22the 100th General Assembly shall be used solely as provided in 
23Section 7.6 and shall be issued by December 31, 2017. 
24 The issuance and sale of Bonds pursuant to the General 
25Obligation Bond
Act is an economical and efficient method of 
26financing the long-term capital needs of
the State. This Act 
 
 
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1will permit the issuance of a multi-purpose General
Obligation 
2Bond with uniform terms and features. This will not only lower

3the cost of registration but also reduce the overall cost of 
4issuing debt
by improving the marketability of Illinois General 
5Obligation Bonds.
6(Source: P.A. 97-333, eff. 8-12-11; 97-771, eff. 7-10-12; 
797-813, eff. 7-13-12; 98-94, eff. 7-17-13; 98-463, eff. 
88-16-13; 98-781, eff. 7-22-14.)

9 (30 ILCS 330/2.5)
10 Sec. 2.5. Limitation on issuance of Bonds.
11 (a) Except as provided in subsection (b), no Bonds may be 
12issued if, after the issuance, in the next State fiscal year 
13after the issuance of the Bonds, the amount of debt service 
14(including principal, whether payable at maturity or pursuant 
15to mandatory sinking fund installments, and interest) on all 
16then-outstanding Bonds, other than (i) Bonds authorized by this 
17amendatory Act of the 100th General Assembly, (ii) Bonds issued 
18authorized by Public Act 96-43, and (iii) other than Bonds 
19authorized by Public Act 96-1497, would exceed 7% of the 
20aggregate appropriations from the general funds (which consist 
21of the General Revenue Fund, the Common School Fund, the 
22General Revenue Common School Special Account Fund, and the 
23Education Assistance Fund) and the Road Fund for the fiscal 
24year immediately prior to the fiscal year of the issuance.
25 (b) If the Comptroller and Treasurer each consent in 
 
 
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1writing, Bonds may be issued even if the issuance does not 
2comply with subsection (a). In addition, $2,000,000,000 in 
3Bonds for the purposes set forth in Sections 3, 4, 5, 6, and 7, 
4and $2,000,000,000 in Refunding Bonds under Section 16, may be 
5issued during State fiscal year 2017 without complying with 
6subsection (a). 

7(Source: P.A. 99-523, eff. 6-30-16.)

8 (30 ILCS 330/7.6 new)
9 Sec. 7.6. Income Tax Proceed Bonds.
10 (a) As used in this Act, "Income Tax Proceed Bonds" means 
11Bonds (i) authorized by this amendatory Act of the 100th 
12General Assembly or any other Public Act of the 100th General 
13Assembly authorizing the issuance of Income Tax Proceed Bonds 
14and (ii) used for the payment of unpaid obligations of the 
15State as incurred from time to time and as authorized by the 
16General Assembly. 
17 (b) Income Tax Proceed Bonds in the amount of 
18$6,000,000,000 are hereby authorized to be used for the purpose 
19of paying vouchers incurred by the State prior to July 1, 2017. 
20 (c) The Income Tax Bond Fund is hereby created as a special 
21fund in the State treasury. All moneys from the proceeds of the 
22sale of the Income Tax Proceed Bonds, less the amounts 
23authorized in the Bond Sale Order to be directly paid out for 
24bond sale expenses under Section 8, shall be deposited into the 
25Income Tax Bond Fund. All moneys in the Income Tax Bond Fund 
 
 
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1shall be used for the purpose of paying vouchers incurred by 
2the State prior to July 1, 2017. For the purpose of paying such 
3vouchers, the Comptroller has the authority to transfer moneys 
4from the Income Tax Bond Fund to general funds and the Health 
5Insurance Reserve Fund. "General funds" has the meaning 
6provided in Section 50-40 of the State Budget Law.




7 (30 ILCS 330/9) (from Ch. 127, par. 659)


8 Sec. 9. Conditions for Issuance and Sale of Bonds - 
9Requirements for
Bonds.
10 (a) Except as otherwise provided in this subsection and 
11subsection (h), Bonds shall be issued and sold from time to 
12time, in one or
more series, in such amounts and at such prices 
13as may be directed by the
Governor, upon recommendation by the 
14Director of the
Governor's Office of Management and Budget.

15Bonds shall be in such form (either coupon, registered or book 
16entry), in
such denominations, payable within 25 years from 
17their date, subject to such
terms of redemption with or without 
18premium, bear interest payable at
such times and at such fixed 
19or variable rate or rates, and be dated
as shall be fixed and 
20determined by the Director of
the
Governor's Office of 
21Management and Budget
in the order authorizing the issuance and 
22sale
of any series of Bonds, which order shall be approved by 
23the Governor
and is herein called a "Bond Sale Order"; provided 
24however, that interest
payable at fixed or variable rates shall 
25not exceed that permitted in the
Bond Authorization Act, as now 
 
 
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1or hereafter amended. Bonds shall be
payable at such place or 
2places, within or without the State of Illinois, and
may be 
3made registrable as to either principal or as to both principal 
4and
interest, as shall be specified in the Bond Sale Order. 
5Bonds may be callable
or subject to purchase and retirement or 
6tender and remarketing as fixed
and determined in the Bond Sale 
7Order. Bonds, other than Bonds issued under Section 3 of this 
8Act for the costs associated with the purchase and 
9implementation of information technology, (i) except for 
10refunding Bonds satisfying the requirements of Section 16 of 
11this Act and sold during fiscal year 2009, 2010, 2011, or 2017 
12must be issued with principal or mandatory redemption amounts 
13in equal amounts, with the first maturity issued occurring 
14within the fiscal year in which the Bonds are issued or within 
15the next succeeding fiscal year and (ii) must mature or be 
16subject to mandatory redemption each fiscal year thereafter up 
17to 25 years, except for refunding Bonds satisfying the 
18requirements of Section 16 of this Act and sold during fiscal 
19year 2009, 2010, or 2011 which must mature or be subject to 
20mandatory redemption each fiscal year thereafter up to 16 
21years. Bonds issued under Section 3 of this Act for the costs 
22associated with the purchase and implementation of information 
23technology must be issued with principal or mandatory 
24redemption amounts in equal amounts, with the first maturity 
25issued occurring with the fiscal year in which the respective 
26bonds are issued or with the next succeeding fiscal year, with 
 
 
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1the respective bonds issued maturing or subject to mandatory 
2redemption each fiscal year thereafter up to 10 years. 
3Notwithstanding any provision of this Act to the contrary, the 
4Bonds authorized by Public Act 96-43 shall be payable within 5 
5years from their date and must be issued with principal or 
6mandatory redemption amounts in equal amounts, with payment of 
7principal or mandatory redemption beginning in the first fiscal 
8year following the fiscal year in which the Bonds are issued.

9 Notwithstanding any provision of this Act to the contrary, 
10the Bonds authorized by Public Act 96-1497 shall be payable 
11within 8 years from their date and shall be issued with payment 
12of maturing principal or scheduled mandatory redemptions in 
13accordance with the following schedule, except the following 
14amounts shall be prorated if less than the total additional 
15amount of Bonds authorized by Public Act 96-1497 are issued:
16 Fiscal Year After Issuance Amount
17  1-2      $0 
18  3       $110,712,120
19  4       $332,136,360
20  5       $664,272,720
21  6-8      $996,409,080
22 Notwithstanding any provision of this Act to the contrary, 
23Income Tax Proceed Bonds issued under Section 7.6 shall be 
24payable 12 years from the date of sale and shall be issued with 
25payment of principal or mandatory redemption. 
26 In the case of any series of Bonds bearing interest at a 
 
 
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1variable interest
rate ("Variable Rate Bonds"), in lieu of 
2determining the rate or rates at which
such series of Variable 
3Rate Bonds shall bear interest and the price or prices
at which 
4such Variable Rate Bonds shall be initially sold or remarketed 
5(in the
event of purchase and subsequent resale), the Bond Sale 
6Order may provide that
such interest rates and prices may vary 
7from time to time depending on criteria
established in such 
8Bond Sale Order, which criteria may include, without

9limitation, references to indices or variations in interest 
10rates as may, in
the judgment of a remarketing agent, be 
11necessary to cause Variable Rate Bonds
of such series to be 
12remarketable from time to time at a price equal to their

13principal amount, and may provide for appointment of a bank, 
14trust company,
investment bank, or other financial institution 
15to serve as remarketing agent
in that connection.
The Bond Sale 
16Order may provide that alternative interest rates or provisions

17for establishing alternative interest rates, different 
18security or claim
priorities, or different call or amortization 
19provisions will apply during
such times as Variable Rate Bonds 
20of any series are held by a person providing
credit or 
21liquidity enhancement arrangements for such Bonds as 
22authorized in
subsection (b) of this Section.
The Bond Sale 
23Order may also provide for such variable interest rates to be

24established pursuant to a process generally known as an auction 
25rate process
and may provide for appointment of one or more 
26financial institutions to serve
as auction agents and 
 
 
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1broker-dealers in connection with the establishment of
such 
2interest rates and the sale and remarketing of such Bonds.

3 (b) In connection with the issuance of any series of Bonds, 
4the State may
enter into arrangements to provide additional 
5security and liquidity for such
Bonds, including, without 
6limitation, bond or interest rate insurance or
letters of 
7credit, lines of credit, bond purchase contracts, or other

8arrangements whereby funds are made available to retire or 
9purchase Bonds,
thereby assuring the ability of owners of the 
10Bonds to sell or redeem their
Bonds. The State may enter into 
11contracts and may agree to pay fees to persons
providing such 
12arrangements, but only under circumstances where the Director 
13of
the
Governor's Office of Management and Budget certifies 
14that he or she reasonably expects the total
interest paid or to 
15be paid on the Bonds, together with the fees for the

16arrangements (being treated as if interest), would not, taken 
17together, cause
the Bonds to bear interest, calculated to their 
18stated maturity, at a rate in
excess of the rate that the Bonds 
19would bear in the absence of such
arrangements.

20 The State may, with respect to Bonds issued or anticipated 
21to be issued,
participate in and enter into arrangements with 
22respect to interest rate
protection or exchange agreements, 
23guarantees, or financial futures contracts
for the purpose of 
24limiting, reducing, or managing interest rate exposure.
The 
25authority granted under this paragraph, however, shall not 
26increase the principal amount of Bonds authorized to be issued 
 
 
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1by law. The arrangements may be executed and delivered by the 
2Director
of the
Governor's Office of Management and Budget on 
3behalf of the State. Net payments for such
arrangements shall 
4constitute interest on the Bonds and shall be paid from the

5General Obligation Bond Retirement and Interest Fund. The 
6Director of the
Governor's Office of Management and Budget 
7shall at least annually certify to the Governor and
the
State 
8Comptroller his or her estimate of the amounts of such net 
9payments to
be included in the calculation of interest required 
10to be paid by the State.

11 (c) Prior to the issuance of any Variable Rate Bonds 
12pursuant to
subsection (a), the Director of the
Governor's 
13Office of Management and Budget shall adopt an
interest rate 
14risk management policy providing that the amount of the State's

15variable rate exposure with respect to Bonds shall not exceed 
1620%. This policy
shall remain in effect while any Bonds are 
17outstanding and the issuance of
Bonds
shall be subject to the 
18terms of such policy. The terms of this policy may be
amended 
19from time to time by the Director of the
Governor's Office of 
20Management and Budget but in no
event shall any amendment cause 
21the permitted level of the State's variable
rate exposure with 
22respect to Bonds to exceed 20%.

23 (d) "Build America Bonds" in this Section means Bonds 
24authorized by Section 54AA of the Internal Revenue Code of 
251986, as amended ("Internal Revenue Code"), and bonds issued 
26from time to time to refund or continue to refund "Build 
 
 
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1America Bonds".
2 (e) Notwithstanding any other provision of this Section, 
3Qualified School Construction Bonds shall be issued and sold 
4from time to time, in one or more series, in such amounts and 
5at such prices as may be directed by the Governor, upon 
6recommendation by the Director of the Governor's Office of 
7Management and Budget. Qualified School Construction Bonds 
8shall be in such form (either coupon, registered or book 
9entry), in such denominations, payable within 25 years from 
10their date, subject to such terms of redemption with or without 
11premium, and if the Qualified School Construction Bonds are 
12issued with a supplemental coupon, bear interest payable at 
13such times and at such fixed or variable rate or rates, and be 
14dated as shall be fixed and determined by the Director of the 
15Governor's Office of Management and Budget in the order 
16authorizing the issuance and sale of any series of Qualified 
17School Construction Bonds, which order shall be approved by the 
18Governor and is herein called a "Bond Sale Order"; except that 
19interest payable at fixed or variable rates, if any, shall not 
20exceed that permitted in the Bond Authorization Act, as now or 
21hereafter amended. Qualified School Construction Bonds shall 
22be payable at such place or places, within or without the State 
23of Illinois, and may be made registrable as to either principal 
24or as to both principal and interest, as shall be specified in 
25the Bond Sale Order. Qualified School Construction Bonds may be 
26callable or subject to purchase and retirement or tender and 
 
 
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1remarketing as fixed and determined in the Bond Sale Order. 
2Qualified School Construction Bonds must be issued with 
3principal or mandatory redemption amounts or sinking fund 
4payments into the General Obligation Bond Retirement and 
5Interest Fund (or subaccount therefor) in equal amounts, with 
6the first maturity issued, mandatory redemption payment or 
7sinking fund payment occurring within the fiscal year in which 
8the Qualified School Construction Bonds are issued or within 
9the next succeeding fiscal year, with Qualified School 
10Construction Bonds issued maturing or subject to mandatory 
11redemption or with sinking fund payments thereof deposited each 
12fiscal year thereafter up to 25 years. Sinking fund payments 
13set forth in this subsection shall be permitted only to the 
14extent authorized in Section 54F of the Internal Revenue Code 
15or as otherwise determined by the Director of the Governor's 
16Office of Management and Budget. "Qualified School 
17Construction Bonds" in this subsection means Bonds authorized 
18by Section 54F of the Internal Revenue Code and for bonds 
19issued from time to time to refund or continue to refund such 
20"Qualified School Construction Bonds".
21 (f) Beginning with the next issuance by the Governor's 
22Office of Management and Budget to the Procurement Policy Board 
23of a request for quotation for the purpose of formulating a new 
24pool of qualified underwriting banks list, all entities 
25responding to such a request for quotation for inclusion on 
26that list shall provide a written report to the Governor's 
 
 
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1Office of Management and Budget and the Illinois Comptroller. 
2The written report submitted to the Comptroller shall (i) be 
3published on the Comptroller's Internet website and (ii) be 
4used by the Governor's Office of Management and Budget for the 
5purposes of scoring such a request for quotation. The written 
6report, at a minimum, shall:
7  (1) disclose whether, within the past 3 months, 
8 pursuant to its credit default swap market-making 
9 activities, the firm has entered into any State of Illinois 
10 credit default swaps ("CDS");
11  (2) include, in the event of State of Illinois CDS 
12 activity, disclosure of the firm's cumulative notional 
13 volume of State of Illinois CDS trades and the firm's 
14 outstanding gross and net notional amount of State of 
15 Illinois CDS, as of the end of the current 3-month period;
16  (3) indicate, pursuant to the firm's proprietary 
17 trading activities, disclosure of whether the firm, within 
18 the past 3 months, has entered into any proprietary trades 
19 for its own account in State of Illinois CDS;
20  (4) include, in the event of State of Illinois 
21 proprietary trades, disclosure of the firm's outstanding 
22 gross and net notional amount of proprietary State of 
23 Illinois CDS and whether the net position is short or long 
24 credit protection, as of the end of the current 3-month 
25 period;
26  (5) list all time periods during the past 3 months 
 
 
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1 during which the firm held net long or net short State of 
2 Illinois CDS proprietary credit protection positions, the 
3 amount of such positions, and whether those positions were 
4 net long or net short credit protection positions; and
5  (6) indicate whether, within the previous 3 months, the 
6 firm released any publicly available research or marketing 
7 reports that reference State of Illinois CDS and include 
8 those research or marketing reports as attachments.
9 (g) All entities included on a Governor's Office of 
10Management and Budget's pool of qualified underwriting banks 
11list shall, as soon as possible after March 18, 2011 (the 
12effective date of Public Act 96-1554), but not later than 
13January 21, 2011, and on a quarterly fiscal basis thereafter, 
14provide a written report to the Governor's Office of Management 
15and Budget and the Illinois Comptroller. The written reports 
16submitted to the Comptroller shall be published on the 
17Comptroller's Internet website. The written reports, at a 
18minimum, shall:
19  (1) disclose whether, within the past 3 months, 
20 pursuant to its credit default swap market-making 
21 activities, the firm has entered into any State of Illinois 
22 credit default swaps ("CDS");
23  (2) include, in the event of State of Illinois CDS 
24 activity, disclosure of the firm's cumulative notional 
25 volume of State of Illinois CDS trades and the firm's 
26 outstanding gross and net notional amount of State of 
 
 
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1 Illinois CDS, as of the end of the current 3-month period;
2  (3) indicate, pursuant to the firm's proprietary 
3 trading activities, disclosure of whether the firm, within 
4 the past 3 months, has entered into any proprietary trades 
5 for its own account in State of Illinois CDS;
6  (4) include, in the event of State of Illinois 
7 proprietary trades, disclosure of the firm's outstanding 
8 gross and net notional amount of proprietary State of 
9 Illinois CDS and whether the net position is short or long 
10 credit protection, as of the end of the current 3-month 
11 period;
12  (5) list all time periods during the past 3 months 
13 during which the firm held net long or net short State of 
14 Illinois CDS proprietary credit protection positions, the 
15 amount of such positions, and whether those positions were 
16 net long or net short credit protection positions; and
17  (6) indicate whether, within the previous 3 months, the 
18 firm released any publicly available research or marketing 
19 reports that reference State of Illinois CDS and include 
20 those research or marketing reports as attachments.
21 (h) Notwithstanding any other provision of this Section, 
22for purposes of maximizing market efficiencies and cost 
23savings, Income Tax Proceed Bonds may be issued and sold from 
24time to time, in one or more series, in such amounts and at 
25such prices as may be directed by the Governor, upon 
26recommendation by the Director of the Governor's Office of 
 
 
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1Management and Budget. Income Tax Proceed Bonds shall be in 
2such form, either coupon, registered, or book entry, in such 
3denominations, shall bear interest payable at such times and at 
4such fixed or variable rate or rates, and be dated as shall be 
5fixed and determined by the Director of the Governor's Office 
6of Management and Budget in the order authorizing the issuance 
7and sale of any series of Income Tax Proceed Bonds, which order 
8shall be approved by the Governor and is herein called a "Bond 
9Sale Order"; provided, however, that interest payable at fixed 
10or variable rates shall not exceed that permitted in the Bond 
11Authorization Act. Income Tax Proceed Bonds shall be payable at 
12such place or places, within or without the State of Illinois, 
13and may be made registrable as to either principal or as to 
14both principal and interest, as shall be specified in the Bond 
15Sale Order.
Income Tax Proceed Bonds may be callable or subject 
16to purchase and retirement or tender and remarketing as fixed 
17and determined in the Bond Sale Order. 
18(Source: P.A. 99-523, eff. 6-30-16.)





19 (30 ILCS 330/11) (from Ch. 127, par. 661)


20 Sec. 11. Sale of Bonds. Except as otherwise provided in 
21this Section,
Bonds shall be sold from time to time pursuant to

22notice of sale and public bid or by negotiated sale
in such 
23amounts and at such
times as is directed by the Governor, upon 
24recommendation by the Director of
the
Governor's Office of 
25Management and Budget. At least 25%, based on total principal 
 
 
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1amount, of all Bonds issued each fiscal year shall be sold 
2pursuant to notice of sale and public bid. At all times during 
3each fiscal year, no more than 75%, based on total principal 
4amount, of the Bonds issued each fiscal year, shall have been 
5sold by negotiated sale. Failure to satisfy the requirements in 
6the preceding 2 sentences shall not affect the validity of any 
7previously issued Bonds; provided that all Bonds authorized by 
8Public Act 96-43 and Public Act 96-1497 shall not be included 
9in determining compliance for any fiscal year with the 
10requirements of the preceding 2 sentences; and further provided 
11that refunding Bonds satisfying the requirements of Section 16 
12of this Act and sold during fiscal year 2009, 2010, 2011, or 
132017 shall not be subject to the requirements in the preceding 
142 sentences. 

15 If
any Bonds, including refunding Bonds, are to be sold by 
16negotiated
sale, the
Director of the
Governor's Office of 
17Management and Budget
shall comply with the
competitive request 
18for proposal process set forth in the Illinois
Procurement Code 
19and all other applicable requirements of that Code.

20 If Bonds are to be sold pursuant to notice of sale and 
21public bid, the
Director of the
Governor's Office of Management 
22and Budget may, from time to time, as Bonds are to be sold, 
23advertise
the sale of the Bonds in at least 2 daily newspapers, 
24one of which is
published in the City of Springfield and one in 
25the City of Chicago. The sale
of the Bonds shall also be

26advertised in the volume of the Illinois Procurement Bulletin 
 
 
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1that is
published by the Department of Central Management 
2Services, and shall be published once at least
10 days prior to 
3the date fixed
for the opening of the bids. The Director of the

4Governor's Office of Management and Budget may
reschedule the 
5date of sale upon the giving of such additional notice as the

6Director deems adequate to inform prospective bidders of
such 
7change; provided, however, that all other conditions of the 
8sale shall
continue as originally advertised.

9 Executed Bonds shall, upon payment therefor, be delivered 
10to the purchaser,
and the proceeds of Bonds shall be paid into 
11the State Treasury as directed by
Section 12 of this Act.

12 All Income Tax Proceed Bonds shall comply with this 
13Section. Notwithstanding anything to the contrary, however, 
14for purposes of complying with this Section, Income Tax Proceed 
15Bonds, regardless of the number of series or issuances sold 
16thereunder, shall be
considered a single issue or series. 
17Furthermore, for purposes of complying with the competitive 
18bidding requirements of this Section, the words "at all times" 
19shall not apply to any such sale of the Income Tax Proceed 
20Bonds. The Director of the Governor's Office of Management and 
21Budget shall determine the time and manner of any competitive 
22sale of the Income Tax Proceed Bonds; however, that sale shall 
23under no circumstances take place later than 60 days after the 
24State closes the sale of 75% of the Income Tax Proceed Bonds by 
25negotiated sale. 
26(Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)





 
 
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1 (30 ILCS 330/12) (from Ch. 127, par. 662)



2 Sec. 12. Allocation of Proceeds from Sale of Bonds. 

3 (a) Proceeds from the sale of Bonds, authorized by Section 
43 of this Act,
shall be deposited in the separate fund known as 
5the Capital Development Fund.

6 (b) Proceeds from the sale of Bonds, authorized by 
7paragraph (a) of Section
4 of this Act, shall be deposited in 
8the separate fund known as the
Transportation Bond, Series A 
9Fund.

10 (c) Proceeds from the sale of Bonds, authorized by 
11paragraphs (b) and (c)
of Section 4 of this Act, shall be 
12deposited in the separate fund known
as the Transportation 
13Bond, Series B Fund.

14 (c-1) Proceeds from the sale of Bonds, authorized by 
15paragraph (d) of Section 4 of this Act, shall be deposited into 
16the Transportation Bond Series D Fund, which is hereby created. 
17 (d) Proceeds from the sale of Bonds, authorized by Section 
185 of this
Act, shall be deposited in the separate fund known as 
19the School Construction
Fund.

20 (e) Proceeds from the sale of Bonds, authorized by Section 
216 of this Act,
shall be deposited in the separate fund known as 
22the Anti-Pollution Fund.

23 (f) Proceeds from the sale of Bonds, authorized by Section 
247 of this Act,
shall be deposited in the separate fund known as 
25the Coal Development Fund.

 
 
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1 (f-2) Proceeds from the sale of Bonds, authorized by 
2Section 7.2 of this
Act, shall be deposited as set forth in 
3Section 7.2.

4 (f-5) Proceeds from the sale of Bonds, authorized by 
5Section 7.5 of this
Act, shall be deposited as set forth in 
6Section 7.5.

7 (f-7) Proceeds from the sale of Bonds, authorized by 
8Section 7.6 of this Act, shall be deposited as set forth in 
9Section 7.6. 
10 (g) Proceeds from the sale of Bonds, authorized by Section 
118 of this Act,
shall be deposited in
the Capital Development 
12Fund.

13 (h) Subsequent to the issuance of any Bonds for the 
14purposes described
in Sections 2 through 8 of this Act, the 
15Governor and the Director of the
Governor's Office of 
16Management and Budget may provide for the reallocation of 
17unspent proceeds
of such Bonds to any other purposes authorized 
18under said Sections of this
Act, subject to the limitations on 
19aggregate principal amounts contained
therein. Upon any such 
20reallocation, such unspent proceeds shall be
transferred to the 
21appropriate funds as determined by reference to
paragraphs (a) 
22through (g) of this Section.

23(Source: P.A. 96-36, eff. 7-13-09.)





24 (30 ILCS 330/13) (from Ch. 127, par. 663)


25 Sec. 13. Appropriation of Proceeds from Sale of Bonds. 

 
 
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1 (a) At all times, the proceeds from the sale of Bonds 
2issued pursuant
to this Act are subject to appropriation by the 
3General Assembly and,
except as provided in Sections Section 
47.2 and 7.6, may be obligated or expended only
with the written 
5approval of the Governor, in such amounts, at such times,
and 
6for such purposes as the respective
State agencies, as defined 
7in Section 1-7 of the Illinois State Auditing
Act, as amended, 
8deem necessary or desirable for the specific purposes

9contemplated in Sections 2 through 8 of this Act. 
10Notwithstanding any other provision of this Act, proceeds from 
11the sale of Bonds issued pursuant to this Act appropriated by 
12the General Assembly to the Architect of the Capitol may be 
13obligated or expended by the Architect of the Capitol without 
14the written approval of the Governor. 

15 (b) Proceeds from the sale of Bonds for the purpose of 
16development of
coal and alternative forms of energy shall be 
17expended in such amounts and
at such times as the Department of 
18Commerce and Economic Opportunity, with the
advice and 
19recommendation of the Illinois Coal Development Board for coal

20development projects, may deem necessary and desirable for the 
21specific
purpose contemplated by Section 7 of this Act. In 
22considering the approval
of projects to be funded, the 
23Department of Commerce and
Economic Opportunity shall give

24special
consideration to projects designed to remove sulfur and 
25other pollutants in
the preparation and utilization of coal, 
26and in the use and operation of
electric utility generating 
 
 
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1plants and industrial facilities which utilize
Illinois coal as 
2their primary source of fuel.

3 (c) Except as directed in subsection (c-1) or (c-2), any 
4monies received by any officer or employee of the state

5representing a reimbursement of expenditures previously paid 
6from general
obligation bond proceeds shall be deposited into 
7the General Obligation
Bond Retirement and Interest Fund 
8authorized in Section 14 of this Act.

9 (c-1) Any money received by the Department of 
10Transportation as reimbursement for expenditures for high 
11speed rail purposes pursuant to appropriations from the 
12Transportation Bond, Series B Fund for (i) CREATE (Chicago 
13Region Environmental and Transportation Efficiency), (ii) High 
14Speed Rail, or (iii) AMTRAK projects authorized by the federal 
15government under the provisions of the American Recovery and 
16Reinvestment Act of 2009 or the Safe Accountable Flexible 
17Efficient Transportation Equity Act—A Legacy for Users 
18(SAFETEA-LU), or any successor federal transportation 
19authorization Act, shall be deposited into the Federal High 
20Speed Rail Trust Fund. 
21 (c-2) Any money received by the Department of 
22Transportation as reimbursement for expenditures for transit 
23capital purposes pursuant to appropriations from the 
24Transportation Bond, Series B Fund for projects authorized by 
25the federal government under the provisions of the American 
26Recovery and Reinvestment Act of 2009 or the Safe Accountable 
 
 
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1Flexible Efficient Transportation Equity Act—A Legacy for 
2Users (SAFETEA-LU), or any successor federal transportation 
3authorization Act, shall be deposited into the Federal Mass 
4Transit Trust Fund. 
5(Source: P.A. 98-674, eff. 6-30-14.)


6
ARTICLE 80.  SPECIAL FUND TRANSFERS


7 Section 80-5. The State Finance Act is amended by adding 
8Section 8.52 as follows:

9 (30 ILCS 105/8.52 new)
10 Sec. 8.52. Special fund transfers.
11 (a) In order to maintain the integrity of special funds and 
12improve stability in the General Revenue Fund, the Budget 
13Stabilization Fund, the Healthcare Provider Relief Fund, and 
14the Health Insurance Reserve Fund, the State Treasurer and the 
15State Comptroller shall make transfers to the General Revenue 
16Fund, the Budget Stabilization Fund, the Healthcare Provider 
17Relief Fund, or the Health Insurance Reserve Fund, from time to 
18time through June 30, 2018, in consultation with the Governor's 
19Office of Management and Budget, in amounts not to exceed the 
20total set forth below for each fund:
21Abandoned Residential Property
Municipality
22 Relief Fund....................................$6,600,000
23Aggregate Operations Regulatory Fund.................$500,000
 
 
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1Agricultural Master Fund.............................$900,000
2Alternate Fuels Fund...............................$1,300,000
3Appraisal Administration Fund........................$400,000
4Bank and Trust Company Fund..........................$917,400
5Care Provider Fund for Persons with a
6 Developmental Disability.......................$1,000,000
7Cemetery Oversight Licensing and
Disciplinary Fund.$50,900
8Clean Air Act Permit Fund............................$911,600
9Coal Technology Development Assistance Fund........$9,500,000
10Community Health Center Care Fund....................$800,000
11Compassionate Use of Medical Cannabis Fund.........$2,500,000
12Conservation Police Operations Assistance Fund.....$1,400,000
13Credit Union Fund....................................$176,200
14Criminal Justice Information Projects Fund...........$400,000
15Death Certificate Surcharge Fund......................$70,500
16Death Penalty Abolition Fund.........................$309,800 
17Department of Corrections Reimbursement and
18 Education Fund...................................$180,000
19Department of Human Rights Special Fund..............$100,000
20DHS Private Resources Fund.........................$1,000,000
21DHS Recoveries Trust Fund..........................$5,515,000
22DHS Technology Initiative Fund.....................$2,250,000
23Digital Divide Elimination Fund....................$1,347,000
24Distance Learning Fund...............................$180,000
25Dram Shop Fund.......................................$365,000
26Drug Treatment Fund..................................$195,000
 
 
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1Drunk and Drugged Driving Prevention Fund.............$90,000
2Early Intervention Services Revolving Fund.........$5,000,000
3Economic Research and Information Fund................$11,000
4Electronics Recycling Fund...........................$450,000
5Energy Efficiency Trust Fund.......................$7,600,000
6Environmental Laboratory Certification Fund..........$200,000
7Environmental Protection Permit and
Inspection Fund.$461,800
8Environmental Protection Trust Fund..................$265,000 
9Explosives Regulatory Fund...........................$280,000
10Feed Control Fund..................................$6,800,000
11Fertilizer Control Fund............................$4,100,000
12Financial Institution Fund...........................$328,200
13Fire Prevention Fund..............................$10,000,000
14Foreclosure Prevention Program Fund................$2,500,000 
15Foreclosure Prevention Program Graduated Fund......$2,500,000
16General Professions Dedicated Fund...................$612,700
17Good Samaritan Energy Trust Fund......................$29,000
18Hazardous Waste Fund.................................$431,600
19Health Facility Plan Review Fund......................$78,200
20Home Inspector Administration Fund...................$500,000
21Horse Racing Fund....................................$197,900
22Hospital Licensure Fund............................$1,000,000
23Human Services Priority Capital Program Fund...........$3,200
24ICJIA Violence Prevention Special Projects Fund......$100,000
25Illinois Adoption Registry and Medical
Information
26 Exchange Fund.....................................$80,000
 
 
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1Illinois Affordable Housing Trust
Fund.........$5,000,000
2Illinois Capital Revolving Loan Fund...............$1,263,000
3Illinois Clean Water Fund..........................$4,400,000 
4Illinois Equity Fund.................................$535,000
5Illinois Fisheries Management Fund.................$2,000,000
6Illinois Forestry Development Fund...................$264,300
7Illinois Gaming Law Enforcement Fund..................$62,000
8Illinois Health Facilities Planning Fund...........$2,500,000
9Illinois National Guard Billeting Fund...............$100,000
10Illinois Standardbred Breeders Fund..................$500,000
11Illinois State Dental Disciplinary Fund............$1,500,000
12Illinois State Medical Disciplinary Fund...........$5,000,000
13Illinois State Pharmacy Disciplinary Fund..........$2,000,000
14Illinois State Podiatric Disciplinary Fund...........$200,000
15Illinois Thoroughbred Breeders Fund..................$500,000
16Illinois Workers' Compensation
Commission
17 Operations Fund...............................$11,272,900
18Insurance Financial Regulation
Fund...........$10,941,900
19Insurance Producer Administration Fund............$15,000,000
20Intercity Passenger Rail Fund........................$500,000
21International and Promotional Fund....................$37,000
22Large Business Attraction Fund.....................$1,562,000
23Law Enforcement Camera Grant Fund..................$1,500,000
24LEADS Maintenance Fund...............................$118,900
25Low-Level Radioactive Waste Facility Development
26 and Operation Fund.............................$1,300,000
 
 
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1Medicaid Buy-In Program Revolving Fund...............$300,000
2Mental Health Fund.................................$1,101,300
3Mental Health Reporting Fund.........................$624,100
4Metabolic Screening and Treatment Fund.............$5,000,000
5Money Laundering Asset Recovery Fund..................$63,700
6Motor Carrier Safety Inspection Fund.................$115,000
7Motor Vehicle Theft Prevention Trust Fund..........$6,000,000
8Natural Areas Acquisition Fund.....................$2,000,000
9Natural Resources Restoration Trust Fund...........$2,100,000
10Nuclear Safety Emergency Preparedness Fund.........$6,000,000
11Nursing Dedicated and Professional Fund............$5,000,000
12Pesticide Control Fund...............................$400,000
13Plugging and Restoration Fund......................$1,200,000
14Plumbing Licensure and Program Fund...................$89,000
15Pollution Control Board Fund.........................$300,000
16Port Development Revolving Loan Fund.................$410,000
17Prescription Pill and Drug Disposal Fund.............$250,000
18Professions Indirect Cost Fund.....................$1,409,500
19Provider Inquiry Trust Fund..........................$500,000
20Public Health Special State Projects Fund.........$10,000,000
21Public Infrastructure Construction Loan
22 Revolving Fund.................................$1,500,000
23Public Pension Regulation Fund.......................$100,300
24Quality of Life Endowment Fund.......................$337,500
25Radiation Protection Fund..........................$4,500,000
26Rail Freight Loan Repayment Fund...................$1,000,000
 
 
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1Real Estate License Administration Fund............$3,000,000
2Real Estate Research and Education Fund..............$250,000
3Registered Certified Public Accountants' Administration
4 and Disciplinary Fund..........................$1,500,000
5Regulatory Evaluation and Basic Enforcement Fund.....$150,000
6Regulatory Fund......................................$330,000
7Renewable Energy Resources Trust Fund.............$12,000,000
8Rental Housing Support Program Fund..................$760,000
9Residential Finance Regulatory Fund..................$127,000
10Roadside Memorial Fund...............................$200,000 
11Safe Bottled Water Fund..............................$150,000
12School Technology Revolving Loan
Fund..........$1,500,000
13Sex Offender Registration Fund.......................$100,000
14Small Business Environmental Assistance Fund.........$294,000
15Snowmobile Trail Establishment Fund..................$150,000
16Solid Waste Management Fund.......................$13,900,000
17Spinal Cord Injury Paralysis Cure Research
18 Trust Fund.......................................$300,000
19State Asset Forfeiture Fund..........................$185,000
20State Charter School Commission Fund.................$100,000
21State Crime Laboratory Fund..........................$150,500
22State Furbearer Fund.................................$200,000
23State Offender DNA Identification System Fund.........$98,200
24State Parks Fund.....................................$662,000
25State Police DUI Fund.................................$57,100
26State Police Firearm Services Fund.................$7,200,000
 
 
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1State Police Merit Board Public Safety Fund...........$58,200
2State Police Operations Assistance Fund............$1,022,000
3State Police Services Fund.........................$3,500,000
4State Police Whistleblower Reward and
5 Protection Fund..................................$625,700
6State Rail Freight Loan Repayment
Fund.........$6,000,000
7Statewide 9-1-1 Fund...............................$5,926,000
8Subtitle D Management Fund.........................$1,000,000
9Tax Compliance and Administration Fund.............$2,800,000
10TOMA Consumer Protection Fund........................$200,000
11Tourism Promotion Fund.............................$5,000,000
12Traffic and Criminal Conviction Surcharge Fund.......$638,100
13Trauma Center Fund.................................$3,000,000
14Underground Resources Conservation
15 Enforcement Fund.................................$700,000
16Used Tire Management Fund.........................$17,500,000
17Weights and Measures Fund............................$256,100
18Wireless Carrier Reimbursement Fund..................$327,000
19Workforce, Technology, and Economic
20 Development Fund..................................$65,000
21Total $292,826,300 
22 (b) On and after the effective date of this amendatory Act 
23of the 100th General Assembly through the end of State fiscal 
24year 2018, when any of the funds listed in subsection (a) has 
25insufficient cash from which the State Comptroller may make 
26expenditures properly supported by appropriations from the 
 
 
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1fund, then the State Treasurer and State Comptroller, in 
2consultation with the Governor's Office of Management and 
3Budget, shall transfer from the General Revenue Fund to the 
4fund only such amount as is immediately necessary to satisfy 
5outstanding expenditure obligations on a timely basis, subject 
6to the provisions of the State Prompt Payment Act. All or a 
7portion of the amounts transferred from the General Revenue 
8Fund to a fund pursuant to this subsection (b) from time to 
9time may be re-transferred by the State Comptroller and the 
10State Treasurer from the receiving fund into the General 
11Revenue Fund as soon as and to the extent that deposits are 
12made into or receipts are collected by the receiving fund.
13 (c) The State Treasurer and State Comptroller shall 
14transfer the amounts designated under subsection (a) of this 
15Section as soon as may be practicable. If the Director of the 
16Governor's Office of Management and Budget determines that any 
17transfer authorized by this Section from a special fund under 
18subsection (a) either (i) jeopardizes federal funding based on 
19a written communication from a federal official or (ii) 
20violates an order of a court of competent jurisdiction, then 
21the Director may request the State Treasurer and State 
22Comptroller, in writing, to transfer from the General Revenue 
23Fund to that listed special fund all or part of the amounts 
24transferred from that special fund under subsection (a).
25 (d) During State fiscal year 2018, the report filed under 
26Section 7.2 of the Governor's Office of Management and Budget 
 
 
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1Act shall contain, in addition to the information otherwise 
2required, information on all transfers made pursuant to this 
3Section, including all of the following:
4  (1) The date each transfer was made.
5  (2) The amount of each transfer.
6  (3) In the case of a transfer from the General
Revenue 
7 Fund to a fund of origin pursuant to subsection (b) or (c), 
8 the amount of such transfer and the date such transfer was 
9 made.
10  (4) The end of day balance of both the fund of origin 
11 and the receiving fund on the date the transfer was made.
12 (e) Notwithstanding any provision of law to the contrary, 
13the transfers in this Section may be made through the end of 
14State fiscal year 2018. 

15
ARTICLE 85.  SECRETARY OF STATE IDENTIFICATION SECURITY AND 
16
THEFT PREVENTION FUND


17 Section 85-5. The State Finance Act is amended by changing 
18Section 6z-70 as follows:

19 (30 ILCS 105/6z-70)
20 Sec. 6z-70. The Secretary of State Identification Security 
21and Theft Prevention Fund.
22 (a) The Secretary of State Identification Security and 
23Theft Prevention Fund is created as a special fund in the State 
 
 
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1treasury. The Fund shall consist of any fund transfers, grants, 
2fees, or moneys from other sources received for the purpose of 
3funding identification security and theft prevention measures. 
4 (b) All moneys in the Secretary of State Identification 
5Security and Theft Prevention Fund shall be used, subject to 
6appropriation, for any costs related to implementing 
7identification security and theft prevention measures. 
8 (c) Notwithstanding any other provision of State law to the 
9contrary, on or after July 1, 2007, and until June 30, 2008, in 
10addition to any other transfers that may be provided for by 
11law, at the direction of and upon notification of the Secretary 
12of State, the State Comptroller shall direct and the State 
13Treasurer shall transfer amounts into the Secretary of State 
14Identification Security and Theft Prevention Fund from the 
15designated funds not exceeding the following totals: 
16 Lobbyist Registration Administration Fund.......$100,000 
17 Registered Limited Liability Partnership Fund....$75,000 
18 Securities Investors Education Fund.............$500,000 
19 Securities Audit and Enforcement Fund.........$5,725,000 
20 Department of Business Services
21 Special Operations Fund.......................$3,000,000 
22 Corporate Franchise Tax Refund Fund..........$3,000,000. 

23 (d) Notwithstanding any other provision of State law to the 
24contrary, on or after July 1, 2008, and until June 30, 2009, in 
25addition to any other transfers that may be provided for by 
26law, at the direction of and upon notification of the Secretary 
 
 
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1of State, the State Comptroller shall direct and the State 
2Treasurer shall transfer amounts into the Secretary of State 
3Identification Security and Theft Prevention Fund from the 
4designated funds not exceeding the following totals:
5 Lobbyist Registration Administration Fund........$100,000
6 Registered Limited Liability Partnership Fund.....$75,000
7 Securities Investors Education Fund..............$500,000
8 Securities Audit and Enforcement Fund..........$5,725,000
9 Department of Business Services
10  Special Operations Fund...................$3,000,000
11 Corporate Franchise Tax Refund Fund............$3,000,000
12 State Parking Facility Maintenance Fund.........$100,000 
13 (e) Notwithstanding any other provision of State law to the 
14contrary, on or after July 1, 2009, and until June 30, 2010, in 
15addition to any other transfers that may be provided for by 
16law, at the direction of and upon notification of the Secretary 
17of State, the State Comptroller shall direct and the State 
18Treasurer shall transfer amounts into the Secretary of State 
19Identification Security and Theft Prevention Fund from the 
20designated funds not exceeding the following totals: 
21 Lobbyist Registration Administration Fund.......$100,000 
22 Registered Limited Liability Partnership Fund...$175,000 
23 Securities Investors Education Fund.............$750,000 
24 Securities Audit and Enforcement Fund...........$750,000 
25 Department of Business Services 
26  Special Operations Fund...................$3,000,000 
 
 
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1 Corporate Franchise Tax Refund Fund...........$3,000,000 
2 State Parking Facility Maintenance Fund.........$100,000 
3 (f) Notwithstanding any other provision of State law to the 
4contrary, on or after July 1, 2010, and until June 30, 2011, in 
5addition to any other transfers that may be provided for by 
6law, at the direction of and upon notification of the Secretary 
7of State, the State Comptroller shall direct and the State 
8Treasurer shall transfer amounts into the Secretary of State 
9Identification Security and Theft Prevention Fund from the 
10designated funds not exceeding the following totals:
11 Registered Limited Liability Partnership Fund...$287,000 
12 Securities Investors Education Board............$750,000 
13 Securities Audit and Enforcement Fund...........$750,000 
14 Department of Business Services Special
15  Operations Fund...........................$3,000,000 
16 Corporate Franchise Tax Refund Fund...........$3,000,000 
17 (g) Notwithstanding any other provision of State law to the 
18contrary, on or after July 1, 2011, and until June 30, 2012, in 
19addition to any other transfers that may be provided for by 
20law, at the direction of and upon notification of the Secretary 
21of State, the State Comptroller shall direct and the State 
22Treasurer shall transfer amounts into the Secretary of State 
23Identification Security and Theft Prevention Fund from the 
24designated funds not exceeding the following totals: 
25 Division of Corporations Registered
26  Limited Liability Partnership Fund...........$287,000
 
 
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1 Securities Investors Education Fund..............$750,000
2 Securities Audit and Enforcement Fund..........$3,500,000
3 Department of Business Services
4  Special Operations Fund....................$3,000,000
5 Corporate Franchise Tax Refund Fund...........$3,000,000 
6 (h) Notwithstanding any other provision of State law to the 
7contrary, on or after the effective date of this amendatory Act 
8of the 98th General Assembly, and until June 30, 2014, in 
9addition to any other transfers that may be provided for by 
10law, at the direction of and upon notification from the 
11Secretary of State, the State Comptroller shall direct and the 
12State Treasurer shall transfer amounts into the Secretary of 
13State Identification Security and Theft Prevention Fund from 
14the designated funds not exceeding the following totals: 
15 Division of Corporations Registered Limited 
16  Liability Partnership Fund..................$287,000 
17 Securities Investors Education Fund...........$1,500,000 
18 Department of Business Services Special 
19  Operations Fund...........................$3,000,000 
20 Securities Audit and Enforcement Fund.........$3,500,000 
21 Corporate Franchise Tax Refund Fund...........$3,000,000 
22 (i) Notwithstanding any other provision of State law to the 
23contrary, on or after the effective date of this amendatory Act 
24of the 98th General Assembly, and until June 30, 2015, in 
25addition to any other transfers that may be provided for by 
26law, at the direction of and upon notification of the Secretary 
 
 
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1of State, the State Comptroller shall direct and the State 
2Treasurer shall transfer amounts into the Secretary of State 
3Identification Security and Theft Prevention Fund from the 
4designated funds not exceeding the following totals:
5 Division of Corporations Registered Limited
6  Liability Partnership Fund...................$287,000
7 Securities Investors Education Fund............$1,500,000
8 Department of Business Services
9  Special Operations Fund....................$3,000,000
10 Securities Audit and Enforcement Fund..........$3,500,000
11 Corporate Franchise Tax Refund Fund...........$3,000,000 
12 (j) Notwithstanding any other provision of State law to the 
13contrary, on or after July 1, 2017, and until June 30, 2018, in 
14addition to any other transfers that may be provided for by 
15law, at the direction of and upon notification of the Secretary 
16of State, the State Comptroller shall direct and the State 
17Treasurer shall transfer amounts into the Secretary of State 
18Identification Security and Theft Prevention Fund from the 
19designated funds not exceeding the following totals:
20 Registered Limited Liability Partnership Fund....$287,000
21 Securities Investors Education Fund............$1,500,000
22 Department of Business Services Special
23  Operations Fund............................$3,000,000
24 Securities Audit and Enforcement Fund..........$3,500,000
25 Corporate Franchise Tax Refund Fund............$3,000,000 
26(Source: P.A. 97-72, eff. 7-1-11; 98-24, eff. 6-19-13; 98-674, 
 
 
10000SB0042ham001- 756 -LRB100 04925 JWD 27935 a


1eff. 6-30-14.)

2
ARTICLE 99.  MISCELLANEOUS PROVISIONS


3 Section 99-5. The State Mandates Act is amended by adding 
4Section 8.41 as follows:

5 (30 ILCS 805/8.41 new)
6 Sec. 8.41. Exempt mandate. Notwithstanding Sections 6 and 8 
7of this Act, no reimbursement by the State is required for the 
8implementation of any mandate created by this amendatory Act of 
9the 100th General Assembly.

10 Section 99-95. No acceleration or delay. Where this Act 
11makes changes in a statute that is represented in this Act by 
12text that is not yet or no longer in effect (for example, a 
13Section represented by multiple versions), the use of that text 
14does not accelerate or delay the taking effect of (i) the 
15changes made by this Act or (ii) provisions derived from any 
16other Public Act.


17 Section 99-99. Effective date. This Act takes effect upon 
18becoming law.".